The Accounting Department of the University of Ghana Business School organized a PhD Viva for Mr. Nicholas Asare on 21st February 2019.
The Viva which was held inside the Bank of Ghana Building had professor Kwesi Amponsah Tawiah of the Department of Organization and Human Resource Management as chairman.
The examiners for the Viva were the Vice Dean for the school of Graduate studies, Robert Darko Osei, Dr Mohammed Eshun and Dr Kingsley Appiah of the Accounting Department, KNUST.
Present were Dr S.N. Y Simpson the head of Department of Accounting, Mrs. Loreta Tengorang from the Graduate School and supervisors of the candidate, Dr J.M Onumah and Dr Alex Donkor. Some faculty members and student were there to observe.
The candidate, Mr. Nicholas Asare presented on the topic; An Investigation into Governance Structures, Intellectual Capital Performance of Banks in Africa.
Mr. Nicholas, beginning his presentation stated that generally conventional financial reporting frame work has been greatly criticized on its inability to fully account for intangibles of firms, this is because there is vast difference between the market value of the firm and the good value, and this difference has been described as the inability of the financial reporting framework to account for intangible assts.
Nicholas added that the banking sector is a very key sector of an Economy. They play a very key role of every economy by efficient and effective resource allocation through intermediation process and this has made the banking sector to be recognized as IC intensive Sector because of the intangibility services banks provide.
Mr. Nicholas thanked the Almighty God, his supervisors as well as the head of Department of Accounting, Dr S. N. Y Simpson for their immense support.
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