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Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya

Determinants of voluntary disclosure practices in the annual reports of savings and credit... Prior studies have investigated the determinants of discretionary disclosure in a number of organisations. However, very few studies have investigated the determinants of discretionary disclosure by cooperatives in a developing country. This study investigates the determinants of voluntary disclosure practices by savings and credit cooperatives (SACCOs) in Kenya, a developing country with a vibrant credit union sector. Using a sample of 212 deposit-taking SACCOs in Kenya over a six-year period between 2008 and 2013, the study finds that voluntary disclosure practices in SACCOs are largely shaped by governance, asset quality, proprietary and regulatory forces. The study provides important implications on the need for SACCOs to improve voluntary disclosures in a developing country context. Keywords: voluntary disclosure; governance; proprietary; regulatory; Kenya; cooperatives. Reference to this paper should be made as follows: Mathuva, D., Memba, F. and Mboya, J. (2015) `Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya', African J. Accounting, Auditing and Finance, Vol. 4, No. 2, pp.139­162. Biographical notes: David Mathuva is a PhD candidate in the College of Human Resource Development at Jomo Kenyatta University of Agriculture and Technology. He also serves as a doctoral fellow at Strathmore Business http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png African Journal of Accounting, Auditing and Finance Inderscience Publishers

Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya

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Publisher
Inderscience Publishers
Copyright
Copyright © 2015 Inderscience Enterprises Ltd.
ISSN
2046-8083
eISSN
2046-8091
DOI
10.1504/AJAAF.2015.072223
Publisher site
See Article on Publisher Site

Abstract

Prior studies have investigated the determinants of discretionary disclosure in a number of organisations. However, very few studies have investigated the determinants of discretionary disclosure by cooperatives in a developing country. This study investigates the determinants of voluntary disclosure practices by savings and credit cooperatives (SACCOs) in Kenya, a developing country with a vibrant credit union sector. Using a sample of 212 deposit-taking SACCOs in Kenya over a six-year period between 2008 and 2013, the study finds that voluntary disclosure practices in SACCOs are largely shaped by governance, asset quality, proprietary and regulatory forces. The study provides important implications on the need for SACCOs to improve voluntary disclosures in a developing country context. Keywords: voluntary disclosure; governance; proprietary; regulatory; Kenya; cooperatives. Reference to this paper should be made as follows: Mathuva, D., Memba, F. and Mboya, J. (2015) `Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya', African J. Accounting, Auditing and Finance, Vol. 4, No. 2, pp.139­162. Biographical notes: David Mathuva is a PhD candidate in the College of Human Resource Development at Jomo Kenyatta University of Agriculture and Technology. He also serves as a doctoral fellow at Strathmore Business

Journal

African Journal of Accounting, Auditing and FinanceInderscience Publishers

Published: Jan 1, 2015

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