Journal Articles

Small And Medium-sized Entities in the Agricultural Sector: Fair Value Reporting Challenges

Maina, Peter N; Wingard, H C (Routledge, 2013)

Biological assets should be valued at fair value less point of sale costs only if an active market exists. The quoted price in an active market is the appropriate basis for determining the fair value of the asset. The ...

Influence of Non-Accounting Information on Credit Decisions of Microfinance Banks in Kenya

Mungai, Susan M; Njoroge, Peter (International Journal of Research and Innovation in Social Science, 2023)

Supporting the operation and administration of microfinance banks over a lengthy of time is becoming a rather difficult and challenging concern for microfinance banks in developing countries. Among other issues, their ...

The Influence Of Financial Flexibility On Firm Value Of Non-financial Companies Listed At The Nairobi Securities Exchange In Kenya

Ogutu, Victor O; Njuguna, Peter (Saudi Journal of Business and Management Studies, 2024)

The purpose of this study aimed to examine the influence of financial flexibility on the firm value of listed non-financial corporations at the NSE in Kenya from the period 2011 to 2019. Specifically, this study examined ...

Effect Of Institutional Capital On Institution’s Financial Stability Of Deposit-taking Saccos In Kenya

Kifworo, Michael; Kiveu, Mary; Njuguna, Peter (International Journal of Social Sciences and Information Technology, 2023)

The deposit-taking Savings and Credit Cooperatives (SACCOs) sector is a crucial component of the financial industry contributing significantly to Kenya's economic growth. However, there is still a challenge on adequate ...

Effect Of Supplier Financial Stability On Public Procurement Performance. A Case Study Of Kephis, Kenya

Ndolo, Jackson Dr.; Wangithi, Irene Wambui (International Research Journal of Business and Strategic Management (irjp), 2022)

Public procurement is essential in the delivery of government services yet it is affected by many constraints which impact performance. In spite of the many efforts by the government to improve the procurement system, a ...

Influence of Public Tender Requirement on Youths Accessibility to Government Procurement Opportunities Nakuru County

Ndolo, Jackson; Wangari, Tabitha; Odhiambo, Caleb (IJSSHR-International Journal of Social Science and Humanities Research, 2022)

Youth in accessing Government Tenders opportunity has proven successful around the world. However poor implementation of policies has ensured that the vulnerable populations are more likely to be overlooked by the government, ...

Influence of Procurement Procedures on Performance of Humanitarian Projects in Turkana County.

Ndolo, Jackson; Mutisya, Shadrack; Mung’ara, Maria (Addaiyan Journal of Arts, Humanities and Social Sciences, 2022)

Turkana county has attracted a lot of humanitarian projects to reach out to the needy situation in different areas of the community. However, most of the projects launched are characterized by cost overruns, delays, and ...

Revenue Mobilization, Budgetary Controls And Financial Sustainability Of Public Universities In Kenya

Kariuki, P.W; Karitu, Linda Kawira; Kariuki, Samuel Nduati (Webology, 2022)

Universities play a key role in developing human capital necessary for nations� global competitive and economic growth. Universities in developing countries continue to face a myriad of challenges that threaten their ...

Fintech Predictive Modeling and Performance of Investment Firms in Kenya

Kariuki, P.W; Ndichu Gitonga, Elizabeth; Kariuki, Samuel Nduati (Webology, 2021-07-14)

Predictive analytics is concerned with the prediction of future trends and outcomes. The approaches used to conduct predictive analytics can be classified into machine learning techniques and regression techniques. ...

Effect Of Fiscal Policy On Foreign Direct Investment Inflows In Kenya.

Kariuki, P.W; Pearl Kemunto, Evans (he International Journal of Finance and Accounting (IJFA), 2022-02-22)

Purpose: The purpose of this study was to assess the impact of fiscal policies on Kenya's foreign direct investment inflows. The independent variable included fiscal policy with external public debt, domestic debt, ...

Macroeconomic Factors and Stock Return of Firms Listed at the Securities Exchanges in East Africa

Kariuki, P.W; Ngure, Francis Kimani; Mburugu, Kirema Nkanata (Webology, 2022-03-02)

This study examined the relationship between macro-economic factors and stock returns of 96 firms listed in East African Stock Exchanges over the period 2016 - 2020. The macro-economic variables were foreign exchange rate, ...

The nexus between corporate governance, asset structure, and value of listed firms: evidence from Kenya

Kariuki, P.W; Barine Nkonge, Habakkuk; Kariuki, Samuel Nduati (BUSINESS PERSPECTIVES, 2023)

Shareholders of listed firms are guaranteed reasonable security prices due to enhanced firm value, which translates to global wealth creation. However, firms’ value has declined globally. Therefore, this paper uses a ...

Asset structure, leverage, and value of listed firms: Evidence from Kenya

Kariuki, P.W; Kariuki, Samuel Nduati; Barine Nkonge, Habakkuk (BUSINESS PERSPECTIVES, 2023-02-22)

Firm value shows the performance of a firm while reflecting the present value of the firm’s future cashflows, hence affecting investment decisions. Therefore, this paper explores the relationship between asset structure, ...

Competition, risk-taking behavior and stability of commercial banks: evidence from Kenya.

Kariuki, P.W; Ondiba, R.O; Wahinya, P.W (Emerald Publishing Limited, 2023)

Purpose This study analyzes the effects of competition and risk-taking behavior on the stability of commercial banks in Kenya. Design/methodology/approach An unbalanced panel dataset of 36 licensed commercial banks ...

Do income diversification and capital adequacy affect liquidity creation? A case study of commercial banks in Kenya.

Kariuki, P.W; Ocharo, K.N; Kinini, D.M (Cogent Business & Management, 2023-07-19)

The paper investigates how income diversification and capital adequacy affect the liquidity creation of banks in Kenya. We employed unbalanced panel data from 36 commercial banks from 2001 to 2020. We extracted data from ...

Capital adequacy, competition and liquidity creation of banks; evidence from Kenya..

Kariuki, P.W; Kinini, D.M; Ocharo, K.N (African Journal of Economic and Management Studies., 2024)

Purpose – The study seeks to evaluate the effect of capital adequacy and competition on the liquidity creation of Kenyan commercial banks. Design/methodology/approach – Unbalanced panel data from 36 Kenyan commercial banks ...

Decoupling Point Strategies Promoting Supply Chain Performance of Manufacturing firms Listed in Nairobi Stock Exchange in Kenya

Ndolo, Jackson; Ngomo, Caroline Purity (International Journal of Management Sciences and Business Research, 2022-04-30)

The study sought to establish the influence of leagility specifically postponement strategies on supply chain performance in the Kenyan manufacturing firms Listed in the Nairobi Securities Exchange context. Explanatory ...