Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies
Dulacha G. Barako,
Phil Hancock and
H. Y. Izan
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Dulacha G. Barako: Central Bank of Kenya.
Phil Hancock: University of Western Australia.
H. Y. Izan: University of Western Australia.
Corporate Governance: An International Review, 2006, vol. 14, issue 2, 107-125
There has been considerable research in respect of voluntary disclosure by companies and factors that may explain such disclosure. However, most of the research has been centred in developed countries. This study extends the previous literature by examining voluntary disclosure in a developing country, namely Kenya. Over the last decade, the Kenyan Government has initiated several far-reaching reforms at the Nairobi Stock Exchange (NSE) in order to mobilise domestic savings and attract foreign capital investment. These measures include privatisation of state corporations through the stock exchange and allowing foreign investors to own shares in the listed companies. This study provides a longitudinal examination of voluntary disclosure practices in the annual reports of listed companies in Kenya from 1992 to 2001. The study investigates the extent to which corporate governance attributes, ownership structure and company characteristics influence voluntary disclosure practices. Copyright (c) 2006 The Authors; Journal compilation (c) 2006 Blackwell Publishing Ltd.
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