Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange
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Language: | English |
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European Scientific Journal
2024
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Online Access: | https://repository.daystar.ac.ke/handle/123456789/4561 |
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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:123456789-4561 |
institution | Daystar University |
language | English |
publishDate | 2024 |
publisher | European Scientific Journal |
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spelling | oai:repository.daystar.ac.ke:123456789-45612024-05-08T13:12:30Z 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 Journal Article 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 2024-05-08T13:06:32Z 2024-05-08T13:06:32Z 2017-04 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 1857 – 7881 (Print) 1857- 7431( Online) https://repository.daystar.ac.ke/handle/123456789/4561 en Vol.13, No.11 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/123456789/4561 |
work_keys_str_mv | AT wachiramuturi determinantsofcorporatesocialdisclosuresinkenyaalongitudinalstudyoffirmslistedonthenairobisecuritiesexchange |