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EO Afoakwa</text>
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Luis Serrano-Diaz, Gyimah Sackey, Frank</text>
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                <text>The study aims to test the effectiveness of the Ghana Microfinance Policy of 2006 set up to support women and youth through access to credit. Our results show that, after controlling for a large number of variables, female and young entrepreneurs are less likely to be rationed in the access to microcredit and that this is largely determined by the differential treatment that they receive from microfinance institutions. Our analysis using regression decomposition techniques indicates that positive discrimination in favour of women and youth exists. Surprisingly, our results show that government microfinance policy accounts for the most severe rationing behaviour towards the targeted groups by the law.&#13;
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Orkoh, E., Hasholo, E.N., Sackey, F.G., Asravor, R.K.</text>
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Solomon Ampong, George Oppong Appiagyei, Donbesuur, Francis. and Samanhyia</text>
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Yusheng Kong, Mary Donkor, Mohammed Musah, Joseph Akwasi Nkyi, George Oppong Appiagyei Ampong</text>
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                <text>This study examined the nexus between capital structure and the financial sustainability of 28 listed non-financial firms in Ghana. Panel data for the period 2008 to 2019 was used for the analysis. From the results, the panel studied was heterogeneous and cross-sectionally dependent. In addition, the variables investigated were first-differenced stationary and cointegrated in the long term. The elasticities of the predictors were explored via the common correlated effects mean group (CCEMG) estimator. From the findings, capital structure proxied by the debt and debt-to-equity ratio improved the firms’ financial sustainability via the increase in return on equity (ROE). Also, firm size and assets growth promoted the entities’ financial sustainability in all the panels; however, the association between operational efficiency and the corporates’ sustainability was heterogeneous across panels. Finally, asset tangibility significantly impacted the firms’ financial sustainability. Based on the findings, the study recommended that authorities should opt for a capital structure mix that would minimize costs and optimize the firms’ financial sustainability when making capital structure decisions.</text>
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                <text>The Impact of Interest Rate Risk on the Profitability of Banks in Ghana Case Study of CAL Bank&#13;
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                <text> Abdoulaye Diallo</text>
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                <text>This study aimed to examine the impact of interest rate risk on the profitability of Banks in Ghana. The specific objectives of this were to assess the interest rate risk management practices of CAL Bank, to examine the relationship between the interest rate and the profitability and to examine the factors that influence the interest rate of CAL Bank. This study used the quantitative method and forty-eight (48) responses out of fifty-five (55) were collected from the primary data which was the questionnaire and another data were collected from the secondary data which was the annual report of CAL Bank from 2013-2017. Microsoft Excel 2016 and Statistical Practice for Social and Science (SPSS) V.23 were used to analyse the findings. The results revealed that CAL Bank had an interest rate risk management system which was set by the Asset and Liability Committee (ALCO) and used by the Risk Manager to monitor and controls the risk related to their interest rate in their day-to-day operations. Moreover, there was a positive relationship between the interest rate and the profitability and finally, the results concluded that the interest rate of other banks was the key factor that influenced CAL Bank’s interest rate. The study recommended that the (ALCO) and the Risk Managers should meet monthly instead of annually, since the interest rate risk management system is monitored and controlled by the risk manager in their day-to day operations and the profit made by the bank was related to its interest rate. Finally, the study outlined a topic for further researches which was based on “the examination of the credit risk management on the profitability of CAL Bank” in order to make more profit by minimizing the risk involved and to reduce the non-performing loans.</text>
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