This study investigated the influence of corporate governance on the disclosure of forward looking information by firms listed on the Ghana Stock Exchange. The forward-looking information used in this study were obtained from statements made for management in either the Managing Director or Board Chairman’s reports regarding future operating outcomes.The results of the extent of disclosure of forward looking information, mean of 35%, indicate that most of the firms listed on the Ghana Stock Exchange did not disclose sufficient forward looking information in their annual reports. The low level (35%) of forward looking information disclosure will also make it very difficult for the firms’ stakeholders to determine future performance of the company. In a country where corruption, even within the judiciary, is high one way of hiding corrupt practices is to hide information from the users of the financial reports.The results of the regression analysis indicate that board ownership concentration is the significant variable that explain the level of forward looking information disclosure.

中文翻译：

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前瞻性信息披露与公司治理：来自加纳2013年上市公司的经验证据

这项研究调查了公司治理对加纳证券交易所上市公司披露前瞻性信息的影响。本研究中使用的前瞻性信息来自董事总经理或董事长报告中有关未来经营成果的管理层声明，前瞻性信息披露程度的平均值为35％，表明大多数在加纳证券交易所上市的公司中，有几家没有在其年度报告中披露足够的前瞻性信息。前瞻性信息披露水平较低（35％），这也将使公司的利益相关者很难确定公司的未来绩效。在一个腐败甚至腐败的国家