...-owned enterprises (SOEs) in Kenya during the period 2015–2018. Design/methodology/approach The study employed fixed-effects balanced panel data to examine the impact of board characteristics on CSRD. The analysis is repeated using two regression estimators (robust least square and random effects...

...) financial statements for public companies with the Registrar of companies is “six months after the end of the company’s relevant accounting reference period” (Government of Kenya, 2015 , p. 753). Despite the existence of characteristic weak institutions and legislative mechanisms, countries in Africa have...

...David Mutua Mathuva Purpose In Kenya, an award for reporting excellence is presented annually to the entities in the public and private sector. The purpose of this paper is to examine the characteristics of savings and credit cooperatives (SACCOs) that apply for the annual reporting excellence...

...Erick Rading Outa; Paul Eisenberg; Peterson K. Ozili Purpose The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya. Design/methodology/approach Using a panel data...