...-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...

... governance Kenya Annual report Board diversity Audit report delay In this study, we investigate whether a composite corporate governance (CG) index has any association with the timeliness of audited annual reports, proxied by the audit report delay (ARD). According to the IASB’s conceptual framework...

...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...