The objective of 'Research in Accounting in Emerging Economies' is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialised countries. It is intended to provide an authoritative overview of accounting research and progress in emerging economies.

FINANCE AND DEVELOPMENT IN AFRICA; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; LIST OF REVIEWERS; INTRODUCTION; ENHANCING THE ECONOMIC GROWTH OF AFRICA: DOES BANKING SECTOR EFFICIENCY MATTER?; INTRODUCTION; LITERATURE REVIEW; METHODOLOGY AND DATA DESCRIPTION; EMPIRICAL RESULTS; CONCLUSION; REFERENCES; ASSESSING COMPETITIVE BEHAVIOUR IN EMERGING BANKING MARKET: AFRICAN EVIDENCE; INTRODUCTION; ANALYTICAL FRAMEWORK AND EXTANT LITERATURE; ECONOMETRIC ESTIMATIONS; DISCUSSION OF THE EMPIRICAL RESULTS; CONCLUSION; NOTES; REFERENCES. EFFICIENCY AND RISK-TAKING BEHAVIOUR OF GHANAIAN BANKSINTRODUCTION; RELATED LITERATURE; EMPIRICAL APPROACH; RESULTS; CONCLUSIONS; NOTE; REFERENCES; EFFECTS OF THE NIGERIAN BANKING CONSOLIDATION ON COMPETITION; INTRODUCTION; BANKING CONSOLIDATION AND COMPETITION; THE NIGERIAN EXPERIENCE; POLICY INSTRUMENTS/OBJECTIVES FOR CONSOLIDATION IN NIGERIA; NATURE OF BANKING CONSOLIDATION IN NIGERIA; METHODOLOGY; RESULTS AND DISCUSSION; MEANS AND T-TEST COMPARISONS OF SPREADS BEFORE AND AFTER BANKING CONSOLIDATION IN NIGERIA; CONCLUSIONS; REFERENCES. APPENDIX A: NIGERIAN BANKS WHICH PARTICIPATED IN THE INTERVIEWS, THEIR CATEGORIES AND CODESAPPENDIX B: SAMPLE CODING FRAME FOR PRIMARY DATA COLLECTION IN THE NIGERIAN BANKING INDUSTRY; NIGERIAN BANKING CONSOLIDATION AND MARKET STRUCTURE; INTRODUCTION; MARKET STRUCTURE AND SYSTEMIC DISTRESS IN THE BANKING SECTOR; POLICY FRAMEWORK FOR CONSOLIDATION; EVENTS LEADING UP TO BANKING CONSOLIDATION IN NIGERIA; POLICY INSTRUMENTS FOR CONSOLIDATION IN NIGERIA; NATURE OF BANKING CONSOLIDATION IN NIGERIA; METHODOLOGY; RESULTS; CONCLUSIONS; REFERENCES. THE APPLICATION OF CAPITAL ASSET PRICING MODEL (CAPM) TO INDIVIDUAL SECURITIES ON GHANA STOCK EXCHANGEINTRODUCTION; FOUNDATION OF CAPITAL ASSET PRICING MODEL (CAPM); REVIEWS OF EMPIRICAL LITERATURE; METHODOLOGY; EMPIRICAL ANALYSES; CONCLUSIONS; REFERENCES; IN PURSUIT OF A TECHNICAL NEED OR POLITICAL COMPROMISE: REFORMS OF PUBLIC FINANCIAL MANAGEMENT PRACTICES IN GHANA'S HEALTH SECTOR; INTRODUCTION; OVERVIEW OF REFORMS IN THE HEALTH SECTOR; CONCEPTUAL MODEL; RESEARCH APPROACH; FINDINGS; DISCUSSION OF FINDINGS; CONCLUSION; POLICY IMPLICATIONS AND RESEARCH LIMITATIONS; NOTES; REFERENCES. FOREIGN DIRECT INVESTMENT AND THE PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIAINTRODUCTION; FOREIGN DIRECT INVESTMENT AND MANUFACTURING SECTOR IN NIGERIA; DATA AND METHODOLOGY; RESULTS AND DISCUSSIONS; CONCLUSIONS.