BCOM Research Projects (2020)

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Corporate governance on corporate risk disclosure on listed firms in Kenya
(Strathmore University, 2020) Barare, C. C.
There is a growing need from investors and other stakeholders form companies to disclose more than the requirements in the annual reports so as to help in the decision making process of investments. The study therefore, empirically examines the effect of corporate governance on corporate risk disclosure in Kenya. Data was gathered from 35 listed companies in Kenya from a period of 2014-2018.Multiple regression was performed to establish the effect of corporate governance characteristics on the effects of corporate risk disclosure taking into consideration the control variable (firm size). The study provides empirical evidence that firm size and corporate risk disclosure are positively correlated while the aspects of corporate governance had different results as board independence, and gender had a positive yet insignificant relation while the board size does affect the level of CRD. The findings should be of interest to Professional accountants, academicians, policy makers and advocates of Risk disclosures. This is because more studies need to be carried out in this area of risk. This study contributes to the limited knowledge of risk disclosure by companies which is still a fairly new aspect being embraced here in Kenya.