School of Business & Public Management

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 ...

The Moderating Effect of Social Media Usage on Online Reviews and Consumer Purchasing Intention in Kenya

Mokua, Juniter K; Owino, Edward O (KCA University, 2024)

This study examines the moderating effect of social media on online reviews and consumer purchasing intentions in Kenya. Data were collected from a convenient sample of his 304 consumers who had made previous purchases ...

Digital Marketing Strategy and Consumer Purchase Intention

Awuor, Teresia; Owino, Edward; Ntara, Caroline (Future X Journal, 2023)

The emergence of the electronic marketplace has redefined marketing practices. Today, competitiveness is defined by a firm’s experience in being tech savvy. Leveraging digital marketing tools is an antecedent to ...

Business shared services model as a catalyst of cost reduction in East African Breweries Limited

Nyakundi, Nicholas; Owino, Edward (Future X Journal, 2023)

The business shared services model (BSSM) seeks to integrate service delivery between the headquarters and subsidiaries for the general good. In this paper, the role of BSSM as a catalyst of cost reduction in a ...

Two Sample Approaches to Regression Calibration for Measurement Error Correction

Kamun, Samuel J; Nyakundi, Cornelious; Simwa, Richard O (International Journal of Statistical Distributions and Applications, 2023)

The goal of this work is to create methods for enhancing measurement error using regression calibration as a strategy by combining two samples, thereby increasing the relative efficiency of linear regression models. ...

Effect of Leverage on Social- Environmental Responsibilities Disclosures in Financial Reports of Kenyan Listed Firms

Kemei, Ceasar; Njuguna, Peter; Rotich, Abraham (International Journal of Research and Innovation in Social Science, 2023)

The purpose of this study was to determine the effect leverage on social-environmental responsibilities disclosures in Annual financial reports of Kenyan listed firms. Descriptive research design was used and secondary ...

Assessment of Shareholder Strategy – An Internal Corporate Social Responsibility Perspective on Organizational Commitment in Five-Star Hotels in Kenya

Maalim, Bashir M; Kibe, Lucy W; Ndolo, Jackson (Asian Journal of Economics, Business and Accounting, 2023)

In Kenya, Five-Star hotels are leading in employees’ turnover within the hotel industry at 68%. This surpasses the healthy turnover range (0-15%) and affect organizational performance through the high cost incurred to ...

A comparison of two sample approaches to regression calibration for measurement error correction

Kamun, Samuel J; Nyakundi, Cornelious; Simwa, Richard O (International Journal of Statistics and Applied Mathematics, 2023)

This study compares ways for improving regression calibration. This is a method for combining two samples in order to reduce measurement error and improve the relative efficiency of linear regression models. Since two ...

On regime-switching European option pricing

Kalovwe, Sebastian K; Mwaniki, Joseph I; Simwa, Richard O (Taylor and Francis, 2023)

The concern of this article is to derive a regime switching model that can be utilized to price European call options for a financial market that exhibits structural changes with time. The model is formulated based on the ...

Effect of Fundamental Firm Characteristics on Operational Efficiency of Microfinance Banks in Kenya

Witila, Christian D; Ondabu, Ibrahim T (International Journal of Finance and Accounting, 2022)

This study seeks to examine the effect of fundamental firm characteristics on the operational efficiency of microfinance banks in Kenya. The independent variables were: firm size, liquidity, leverage, cash reserves and ...

Weibull Distribution as the Choice Model for State-Specific Failure Rates in HIV/AIDS Progression

Mwirigi, Nahashon; Sewe, Stanley; Wainaina, Mary; Simwa, Richard (Mathematics and Statistics, 2022)

This study considered the problem of selecting the best single model for modeling state-specific failure rates in HIV/AIDS progression for patients on antiretroviral therapy with age and gender as risk factors using ...

Bayesian Model Averaging in Modeling of State Specific Failure Rates in HIV/AIDS Progression

Mwirigi, Nahashon; Simwa, Richard; Wainaina, Mary; Sewe, Stanley (Mathematics and Statistics, 2022)

In modeling HIV/AIDS progression, we carried out a comprehensive investigation into the risk factors for state-specific-failure rates to identify the influential co-variates using Bayesian Model averaging method (BMA). BMA ...

Transactional and Transformational Leadership Styles, Sensing, Seizing, and Configuration Dynamic Capabilities in Kenyan Firms

Wamalwa, Lucy S (Journal of African Business, 2022)

Leaders play a vital role in the development of dynamic capabilities. However, the effects of leadership styles on firms’ dynamic capabilities have not been fully explored, with relatively few studies examining the ...