Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange

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dc.contributor.authorWachira, Muturi
dc.date.accessioned2024-05-08T13:06:32Z
dc.date.available2024-05-08T13:06:32Z
dc.date.issued2017-04
dc.descriptionJournal Article
dc.description.abstractThis 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
dc.identifier.citationWachira, M. (2017): Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange. European Scientific Journal
dc.identifier.issn1857 – 7881 (Print)
dc.identifier.issn1857- 7431( Online)
dc.identifier.urihttps://repository.daystar.ac.ke/handle/123456789/4561
dc.language.isoen
dc.publisherEuropean Scientific Journal
dc.relation.ispartofseriesVol.13, No.11
dc.subjectCorporate Social Disclosures
dc.subjectCorporate Social Responsibility
dc.subjectAgency Theory
dc.subjectLegitimacy Theory
dc.subjectStakeholder Theory
dc.titleDeterminants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange
dc.typeArticle

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