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Current reporting and relationship with integrated reporting for listed companies in Kenya : disclosure levels and company factors
(African Accounting & Finance Association, 2019-12)
This study draws on agency, stakeholder and legitimacy theories, to analyze the extent to which ‘integrated reporting’ information is currently being disclosed by Kenyan listed companies and to investigate the firm-level ...
Regulatory perspectives on integrated reporting in an emerging market : the case of listed companies in Kenya
(African Journal Accounting, Auditing and Finance, 2020-02-20)
Based on agency and stakeholder theories, we review the regulatory framework that supports integrated reporting by listed companies in Kenya and utilise semi-structured interviews to obtain and evaluate the views of ...