The purpose of this paper was twofold. First, to explore the currently performed board roles. Second, to investigate the relationship between board role performance and compliance with international financial reporting standard (IFRS) disclosure requirements among microfinance institutions (MFIs) in Uganda.,This study used a mixed methods research design. The relationship between board role performance and compliance with IFRSs requirements was tested using Partial Least Squares. Confirmatory Factory Analysis and interviews were conducted to establish the performed board roles.,The findings suggest that among the known board roles of strategic, service and control, the control role is mostly performed. Results further suggest that board role performance is a significant predictor of compliance with IFRS disclosure requirements. In terms of control variables, MFI size and membership to the Association of Microfinance Institutions of Uganda were significant. Other control variables (liquidity, leverage and profitability) are not significantly associated with compliance with IFRS disclosure requirements.,Compliance with IFRS disclosure requirements was based on one financial year owing to a lack of data for many years.,The results are important for governing boards regarding improving compliance with IFRS disclosure requirements. The results specifically suggest that MFIs’ boards must focus on performing the control role if compliance with IFRS disclosures requirements is to improve.,This paper is original because it uses perceptions to measure board role performance, unlike previous studies that used proxies such as board size and proportion of non-executive directors to infer board role performance. The study also reveals that it is only the control role that is important in enhancing compliance with IFRS disclosure requirements. Such evidence does not currently exist.

中文翻译：

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乌干达小额信贷机构的董事会职责表现和对IFRS披露要求的遵守情况

本文的目的是双重的。首先，探索当前执行的董事会角色。其次，调查乌干达小额信贷机构之间的董事会职务绩效与遵守国际财务报告标准（IFRS）披露要求之间的关系。本研究采用混合方法研究设计。董事会角色绩效与符合IFRS要求之间的关系已使用偏最小二乘进行了测试。进行了验证性工厂分析和访谈，以确定执行的董事会角色。研究结果表明，在已知的战略，服务和控制董事会角色中，控制角色大部分被执行。结果进一步表明，董事会角色的表现是是否符合IFRS披露要求的重要预测指标。在控制变量方面，小额信贷机构的规模和加入乌干达小额信贷机构协会的成员数量非常重要。其他控制变量（流动性，杠杆和盈利能力）与符合IFRS披露要求的关系不显着。由于缺乏多年的数据，符合IFRS披露要求的依据是一个会计年度。结果对于治理至关重要有关改善对IFRS披露要求的合规性的董事会。结果明确表明，如果要改善对IFRS披露要求的合规性，小额信贷机构的董事会必须专注于发挥控制作用。与先前的研究不同，后者使用诸如董事会规模和非执行董事的比例等代理人来推断董事会的角色表现。该研究还表明，只有控制角色对增强对IFRS披露要求的合规性很重要。此类证据目前不存在。