Target capital structure is a concept that has not been fully embraced by a majority of firms listed on NSE. This has attracted the attention of most researchers and finance scholars because of the contribution it has on ...

KYC compliance is no longer a suggestion for best practice but has instead become mandatory with regards to compliance for commercial banks in Kenya under POCAMLA 2009. Having an effective KYC requirement is a challenge ...

Internal audit has revolved to be a vital function within organizations; many organizations are therefore showing more concern to their internal auditors to give proper guidance and advice at the various levels of management. ...

Despite the huge importance of stock liquidity of listed firms, little is known on whether cross listing has an effect on stock liquidity for all cross listed firms in East Africa. This research study aimed at determining ...

Efficient working capital management is a pre-requisite for enhancement of shareholders’ value and has a direct correlation with the firm’s profitability and as a consequence, the shareholders’ wealth maximization objective. ...

Despite the crucial role played by SMEs in raising tax revenues and the tremendous growth experienced in this sector, the tax gap within this sector is still very high reaching about 33.1% to 35%. This has been attributed ...