Determinants of risk disclosures in Kenyan listed companies
The main objective of this study was to examine the relationship between risk disclosure and firm characteristics of companies quoted on the Nairobi Securities Market. The study involved all firms that were listed on the NSE between years 2010 and 2016, except the financial institutions. Annual re...
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| Format: | Article |
| Language: | English |
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African Journal of Business Management
2021
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| Online Access: | https://repository.daystar.ac.ke/handle/123456789/3602 |
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| author | Wachira, David Muturi |
| author_facet | Wachira, David Muturi |
| author_sort | Wachira, David Muturi |
| collection | DSpace |
| description | The main objective of this study was to examine the relationship between risk disclosure and firm
characteristics of companies quoted on the Nairobi Securities Market. The study involved all firms that
were listed on the NSE between years 2010 and 2016, except the financial institutions. Annual reports
were used to determine the variables. A regression analysis was conducted using the random effect
model to determine the relationship between the disclosure index and firms’ characteristics. The results
show that risk disclosure was positively related to gearing level, company size, profitability, and the
industry type. However, it was not found to be related to the liquidity level, ownership and board
composition. |
| format | Article |
| id | ir-123456789-3602 |
| institution | Daystar University |
| language | English |
| publishDate | 2021 |
| publisher | African Journal of Business Management |
| record_format | dspace |
| spelling | ir-123456789-36022024-08-07T07:16:03Z Determinants of risk disclosures in Kenyan listed companies Wachira, David Muturi Risk disclosure Firm characteristics Annual reports Nairobi stock exchange The main objective of this study was to examine the relationship between risk disclosure and firm characteristics of companies quoted on the Nairobi Securities Market. The study involved all firms that were listed on the NSE between years 2010 and 2016, except the financial institutions. Annual reports were used to determine the variables. A regression analysis was conducted using the random effect model to determine the relationship between the disclosure index and firms’ characteristics. The results show that risk disclosure was positively related to gearing level, company size, profitability, and the industry type. However, it was not found to be related to the liquidity level, ownership and board composition. 2021-06-14T12:36:30Z 2021-06-14T12:36:30Z 2018 Article Wachira, M. (2018). Determinants of risk disclosures in Kenyan listed companies. African Journal of Business Management, 12(10), pp. 267-273. 1993-8233 https://repository.daystar.ac.ke/handle/123456789/3602 en application/pdf African Journal of Business Management |
| spellingShingle | Risk disclosure Firm characteristics Annual reports Nairobi stock exchange Wachira, David Muturi Determinants of risk disclosures in Kenyan listed companies |
| title | Determinants of risk disclosures in Kenyan listed companies |
| title_full | Determinants of risk disclosures in Kenyan listed companies |
| title_fullStr | Determinants of risk disclosures in Kenyan listed companies |
| title_full_unstemmed | Determinants of risk disclosures in Kenyan listed companies |
| title_short | Determinants of risk disclosures in Kenyan listed companies |
| title_sort | determinants of risk disclosures in kenyan listed companies |
| topic | Risk disclosure Firm characteristics Annual reports Nairobi stock exchange |
| url | https://repository.daystar.ac.ke/handle/123456789/3602 |
| work_keys_str_mv | AT wachiradavidmuturi determinantsofriskdisclosuresinkenyanlistedcompanies |