Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange
This study which was exploratory in nature aimed to examine the extent to which firms listed on the Nairobi Securities Exchange disclosure social responsibility information and also to determine company and corporate governance variables that influence the Corporate Social Disclosures (CSD) prac...
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| Language: | English |
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European Scientific Journal
2021
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| Online Access: | https://repository.daystar.ac.ke/handle/123456789/3600 |
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| author | Wachira, Muturi |
| author_facet | Wachira, Muturi |
| author_sort | Wachira, Muturi |
| collection | DSpace |
| description | This study which was exploratory in nature aimed to examine the
extent to which firms listed on the Nairobi Securities Exchange disclosure
social responsibility information and also to determine company and
corporate governance variables that influence the Corporate Social
Disclosures (CSD) practice in Kenya. Data on the disclosure index and
company characteristics were obtained from the annual reports of the
respective companies. A relationship between the disclosure index and the
various company characteristics was determined. It was found that size,
profitability, liquidity, industry in which a company operates have a positive
influence on the level of CSD. In addition, a company that a dispersed
ownership disclosed more information than a company with concentrated
ownership. Gearing and country of origin were found to have no influence
on the level of CSD. |
| format | Article |
| id | oai:repository.daystar.ac.ke:123456789-3600 |
| institution | Daystar University |
| language | English |
| publishDate | 2021 |
| publisher | European Scientific Journal |
| record_format | dspace |
| spelling | oai:repository.daystar.ac.ke:123456789-36002024-02-21T16:33:37Z Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange Wachira, Muturi Corporate Social Disclosures Corporate Social Responsibility Agency Theory Legitimacy Theory Stakeholder Theory This study which was exploratory in nature aimed to examine the extent to which firms listed on the Nairobi Securities Exchange disclosure social responsibility information and also to determine company and corporate governance variables that influence the Corporate Social Disclosures (CSD) practice in Kenya. Data on the disclosure index and company characteristics were obtained from the annual reports of the respective companies. A relationship between the disclosure index and the various company characteristics was determined. It was found that size, profitability, liquidity, industry in which a company operates have a positive influence on the level of CSD. In addition, a company that a dispersed ownership disclosed more information than a company with concentrated ownership. Gearing and country of origin were found to have no influence on the level of CSD. 2021-06-14T12:35:18Z 2021-06-14T12:35:18Z 2017 Article Wachira, M. (2017). Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange. European Scientific Journal, 13(11), pp. 112-132. 1857- 7431 https://repository.daystar.ac.ke/handle/123456789/3600 en application/pdf European Scientific Journal |
| spellingShingle | Corporate Social Disclosures Corporate Social Responsibility Agency Theory Legitimacy Theory Stakeholder Theory Wachira, Muturi Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title | Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title_full | Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title_fullStr | Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title_full_unstemmed | Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title_short | Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange |
| title_sort | determinants of corporate social disclosures in kenya: a longitudinal study of firms listed on the nairobi securities exchange |
| topic | Corporate Social Disclosures Corporate Social Responsibility Agency Theory Legitimacy Theory Stakeholder Theory |
| url | https://repository.daystar.ac.ke/handle/123456789/3600 |
| work_keys_str_mv | AT wachiramuturi determinantsofcorporatesocialdisclosuresinkenyaalongitudinalstudyoffirmslistedonthenairobisecuritiesexchange |