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Listed companies in a developing West African market are analyzed to determine how their ownership structure affects their financial results. Both market-based and accounting-based metrics have been used to assess company performance. Return on Equity and Return on Investment capture the financial reporting perspective, while the Marris Ratio and Tobin's Q represent market-based measures of companies' performance. As a surrogate for the actual ownership structure, the percentage of shares helddoi:10.5281/zenodo.7027713 fatcat:np2k3wcnsvb4lea3hjlhn3iuyi