Show simple item record

dc.contributor.authorMuchemi, Mary
dc.date.accessioned2019-08-21T09:35:33Z
dc.date.available2019-08-21T09:35:33Z
dc.date.issued2019
dc.identifier.urihttp://hdl.handle.net/11071/6609
dc.descriptionA thesis submitted in partial fulfillment of the requirement for the Degree of Master of Commerce at Strathmore Universityen_US
dc.description.abstractThe purpose of this study was to investigate the determinants and extent of whistleblowing policy disclosures of companies that are listed on the Nairobi Securities Exchange (NSE). A disclosure index was developed and used to quantify the extent of disclosures. The association between whistleblowing policy disclosures and determinants related to the firm’s characteristics, its legal environment, the ethical environment as well as corporate governance characteristics were also investigated. The study utilized the legitimacy and institutional theories (coercive isomorphism) to evaluate the extent of disclosures. The study measured the extent of disclosures of whistleblowing policies in the annual reports of NSE listed companies and the moderating effect of implementation of the Code of Corporate Governance Practices for Issuers of Securities to the Public 2015 (Code) using a disclosure index. Based on a review of the NSE listed company websites and annual reports, the study found that there is a low whistleblowing policy disclosure. Most key determinants had a positive association with the scope or extent of whistleblowing policy disclosures with firm size being the exception as it was found to be negatively correlated in this study. The study also found that the implementation of the 2015 Code led to an increase in the extent of whistleblowing policy disclosures and adds weight to the theory that companies will legitimate their activities by increasing their disclosures in a shifting regulatory policy context.en_US
dc.language.isoenen_US
dc.publisherStrathmore Universityen_US
dc.subjectWhistleblowing policy disclosuresen_US
dc.subjectCompaniesen_US
dc.subjectNairobi Securities Exchangeen_US
dc.titleThe Determinants and extent of whistleblowing policy disclosures of companies listed on the Nairobi Securities Exchangeen_US
dc.typeThesisen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record