Microfinance institutions' transparency in Sub-Saharan Africa

被引:6
|
作者
Tadele, Haileslasie [1 ]
Roberts, Helen [1 ]
Whiting, Rosalind H. [1 ]
机构
[1] Univ Otago, Dept Accountancy & Finance, POB 56, Dunedin 9054, New Zealand
关键词
Microfinance business environment; microfinance institution; Sub-Saharan Africa; transparency; CORPORATE GOVERNANCE; DISCLOSURE; PERFORMANCE; OUTREACH; COST; SUPERVISION; EFFICIENCY; OWNERSHIP;
D O I
10.1080/00036846.2017.1368993
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study analyses the impact of the ownership structure and macro-level factors on Microfinance institutions' (MFIs) transparency in Sub-Saharan Africa (SSA). Using cross-sectional data from 223 MFIs in 11 countries, we find that MFI transparency in SSA is low and highly variable. Our results indicate that larger MFIs and non-governmental organizations (NGOs) are associated with greater transparency. Greater transparency of NGOs is consistent with the need to sustain and attract donor funding. Country-level resources, such as the level of financial sector development, also impact MFI transparency.
引用
收藏
页码:1601 / 1616
页数:16
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