Determinants of risk disclosures in Kenyan listed companies
Journal Article
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| Format: | Article |
| Language: | English |
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African Journal of Business Management
2024
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| Online Access: | https://repository.daystar.ac.ke/handle/123456789/4551 |
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| author | Wachira, Muturi |
| author_facet | Wachira, Muturi |
| author_sort | Wachira, Muturi |
| collection | DSpace |
| description | Journal Article |
| format | Article |
| id | oai:repository.daystar.ac.ke:123456789-4551 |
| institution | Daystar University |
| language | English |
| publishDate | 2024 |
| publisher | African Journal of Business Management |
| record_format | dspace |
| spelling | oai:repository.daystar.ac.ke:123456789-45512024-05-08T12:55:39Z Determinants of risk disclosures in Kenyan listed companies Wachira, Muturi Risk disclosure firm characteristics annual reports Nairobi stock exchange. INTRODUCTION In recent Journal Article 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. 2024-05-08T12:52:00Z 2024-05-08T12:52:00Z 2018-05 Article Wachira, M. (2018): Determinants of risk disclosures in Kenyan listed companies. African Journal of Business Management 1993-8233 https://repository.daystar.ac.ke/handle/123456789/4551 en Vol. 12(10) application/pdf African Journal of Business Management |
| spellingShingle | Risk disclosure firm characteristics annual reports Nairobi stock exchange. INTRODUCTION In recent Wachira, 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. INTRODUCTION In recent |
| url | https://repository.daystar.ac.ke/handle/123456789/4551 |
| work_keys_str_mv | AT wachiramuturi determinantsofriskdisclosuresinkenyanlistedcompanies |