 Quality of corporate reporting: case studies from an emerging capital marketGeorge K. Riro, Nelson M. Waweru and Enrico O. Uliana Afro-Asian Journal of Finance and Accounting, 2016, vol. 6, issue 1, 31-52 Abstract: The main objective of this study was to establish the quality of information reported by Kenyan listed companies from a financial analyst's perspective. In addition the study sought to investigate the main sources of information for financial analysts, whether a reporting gap existed and challenges encountered by financial analysts when seeking information. The research design used multiple case studies to investigate the analysts' perceptions while face-to-face interviews and questionnaires were used in data collection. This study concluded that the quality of information reported by Kenyan listed companies is high, and a reporting gap existed. Furthermore, that information reported was considered to be more comparable was attributed to the adoption of the International Financial Reporting Standards (IFRS). This study is significant to investors who rely on accounting information to make investment decisions. Keywords: financial analysts; reporting quality; reporting gap; emerging markets; Kenya; capital markets; corporate reporting; case studies; International Financial Reporting Standards; IFRS adoption. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:afasfa:v:6:y:2016:i:1:p:31-52 Access Statistics for this article More articles in Afro-Asian Journal of Finance and Accounting from Inderscience Enterprises Ltd |
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