Wachira, Muturi2024-05-082024-05-082018-05Wachira, M. (2018): Determinants of risk disclosures in Kenyan listed companies. African Journal of Business Management1993-8233https://repository.daystar.ac.ke/handle/123456789/4551Journal ArticleThe 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.enRisk disclosurefirm characteristicsannual reportsNairobi stock exchange. INTRODUCTION In recentArticle