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| Author: | Barako, D. G. Hancick, P. Izan, H. Y. |
| Title: | Factors influencing voluntary corporate disclosure by Kenyan companies |
| Journal: | Corporate governance
2006 : MAR, VOL 14:2, p. 107-125 |
| Index terms: | corporate governance disclosure kenya developing countries communication |
| Freeterms: | voluntary |
| Language: | eng |
| Abstract: | Much of the previous research into voluntary disclosure of companies has focused on developed countries. This paper examines the same phenomenon in Kenya, providing a longitudinal analysis of voluntary disclosure practices of listed companies. The findings indicate that the extent of voluntary disclosure is affected by a company's corporate governance attributes, ownership structure and company characteristics. The presence of an audit committee, and levels of institutional and foreign ownership are factor associated with voluntary disclosure. Also, large companies and companies in high debt tend to disclose more information. |
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