School of Business
Permanent URI for this collectionhttp://192.168.8.146:4000/handle/123456789/16
Browse
2 results
Search Results
Item Factors Influencing Social-environmental Responsibilities Disclosures in Financial Reports of Kenyan Listed Firms(KCA University, 2019) Kemei, Ceaser C.The objective of this study is to determine the factors influencing the social-environmental responsibilities disclosures in Annual financial reports of Kenyan listed firms. Social environmental responsibilities disclosures are voluntary therefore disclosed at the discretion of management and has been identified by various studies to improve image, reputation, enhance accountability, legitimacy and help manage stakeholders. Some studies have also shown that financial factors, governance characteristics, ownership characteristics and stakeholders, influence the extent of these disclosures, hence this study examined how the level of social environmental responsibilities disclosures in financial reports of Kenya listed firms is influenced by their size, profitability and leverage. Descriptive research design was used and secondary data was collected from 2009 to 2018 annual reports of 45 out of 48 targeted companies listed prior to 2009. The dependent variable is extent of disclosure is measured on total score from 39 disclosure items each with a rating between ‘0’ to ‘3’ based on absence and the degree of specificity or detail. The disclosure items was developed guided by Global Reporting Initiative index. STATA version 12 software was used to analyze the significance of the factors on level of Social environmental responsibilities disclosures. Exploratory, descriptive, diagnostic analysis were performed and the results showed that factors of firm’s size, leverage were positively significant and profitability is negatively significant in influencing the disclosure of social environmental responsibilities information on financial reports of Kenyan listed firms.Item Effect of Internal Organizational Factors on Performance of Commercial Banks in Kenya(KCA University, 2016) Mbaya, Mercy K.Globally and in Kenya, commercial banks play an important role in economic stimulus of the economy as well distribution of growth. Banks channels funds from depositors to investors hence linking economic players of the nation. For this reason, studies seeking to improve commercial banks performance have increased tremendously. However, there is a dearth of studies on the effect of liquidity, capital, costs and operational efficiency on commercial banks’ financial performance. This study therefore sought to fill this gap by determining how liquidity management, capital strength, operational efficiency and cost affect commercial banks performance in Kenya. The main objective of this study was to determine the effects of the selected internal factors on performance of commercial banks in Kenya. Specifically the study sought to determine effect of liquidity management, capital strength, operational efficiency and cost on performance of commercial banks in Kenya. The study was based on the neo-classical and efficient structure theories. Descriptive research design was applied in the study. Target population was 42 commercial banks in Kenya. Secondary data was collected for the 42 banks for five years (2010 – 2014). Fixed effects panel regression model and correlation analysis were used in analysis. The findings are expected to inform policy and practice in bank management. The study findings indicate that efficiency and capital adequacy has a significant positive effect on bank profitability while liquidity has a negative effect on profitability. Operating costs have no significant effect on profitability. The study recommends a well-defined policy framework for the management of capital adequacy requirements as banks would be more profitable if they increase their core capital. Further, the study recommends to managers to stabilize their liquidity just above the required legal limit. Lastly, the study recommends banks to optimize their use of resources to ensure that they efficiently utilize their resources and are less wasteful.