Influence of Firm Characteristics on the Impact of Disclosure and Transparency in the Performance of Companies Listed in Nairobi Securities Exchange

Maina, Edward Kandiru; Gachunga, Hazel; Muturi, Willy; Ogutu, Martin

doi:10.18535/ijsrm/v5i9.09

Cited by 4 publications

(5 citation statements)

References 25 publications

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“…For example, Ghani et al (2016) observed that information disclosure (risk management and operational information) is positively associated with financial performance in Malaysian publicly traded companies. This finding was comparable to that of Maina et al (2017), who found a significant association between information disclosure and the performance of Kenya's listed companies. Nevertheless, it was found in the study by Che Hat et al (2008) that the relationship between corporate governance and firm performance is not mediated by disclosure.…”

Section: Introductionsupporting

confidence: 82%

“…Consensus findings indicated that good corporate governance could boost firm value and attract investors to stock markets. Indeed, the purpose of establishing Corporate Governance Codes in various countries is to address the information asymmetry issue between businesses and investors (Han et al 2014;Maina et al 2017). However, empirical research concerning board governance influences the relationship between information disclosure and firm performance is limited.…”

Section: Introductionmentioning

confidence: 99%

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Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies

Yakob

Hasan

2021

Economies

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The board of directors’ role is paramount in businesses because it reflects the organisation’s ability to earn investor confidence and improve financial performance. This paper aims to examine the relationship between environmental and social (ES) information disclosure and firm financial performance and the interaction effects of board meetings on the relationship between ES and firm performance in Malaysian publicly traded firms from 2013 to 2017. This article contributes to the theoretical foundations of the agency theory as it relates to the corporate governance function. The agency theory framework is used to capture the inherent interrelationships between the board of directors and firm performance. The study’s findings indicate that a firm’s relationship between ES and financial performance, measured by Tobin Q and return on equity, may be significantly affected by board meetings.

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Section: Introductionsupporting

confidence: 82%

Section: Introductionmentioning

confidence: 99%

Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies

Yakob

Hasan

2021

Economies

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“…The target population for this study was firms listed at the NSE and were actively trading as at December 31st, 2020. They are regulated by the Capital Markets Authority and are required to provide financial statements that are audited by reputable audit firms (Musimba, 2013). This provides for objective and reliable economic and financial performance data of these organizations.…”

Section: Methodsmentioning

confidence: 99%

Corporate Technological Capability as a Driver to Firm Performance: A Study on Firms Listed at the Nairobi Securities Exchange

Machiri,

Margaret Oloko,

John Karanja Ngugi

et al. 2023

rowter

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The aim of this paper was to assess the role played by corporate technological capabilities on firm performance. The ability of a firm to integrate information technology in its operations has been known to be integral in driving organizational success by promoting efficiency and effectiveness. The prevailing underperformance of the listed firms in Kenya raises the question on whether these firms have integrated adequate technology and whether they have what it takes to effectively incorporate technology in their operations, hence the subject of this study. Through a descriptive research design, the study surveyed 240 senior management personnel drawn from the 64 listed firms using a structured questionnaire. The data was analysed using SPSS and Amos software for descriptive statistics and structural equation modelling respectively. The findings revealed that technological capabilities had a significant influence on the performance of firms listed at the NSE (R2 = .096; β = 0.150; P=0.0001<0.05). It was concluded that through adequate ICT infrastructure, ICT human skills and the commitment to integrate and accept use of ICT, the listed firms would strengthen their operational efficiency thus record superior performance.

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“…According to Maina et al (2017), advisory committees that have less than three members have a greater risk of failing. Within its 10 suggestions on the AC, the Akhtaruddin and Haron (2010) organization said that an effective AC of publicly listed companies should consist of at least three directors.…”

Section: A the Impact Of Audit Committee Size On Quality Of Financial...mentioning

confidence: 99%

Influence of the Audit Committee on the Quality of Financial Reports in Lebanese Private Sector

Jabak¹

2022

EJBMR

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In recent years, the global economy has been going through a severe downturn, which has led to the failure of several banks and corporations as well as a wide range of other financial problems. During those difficult times, its financial reports received a great deal of attention in many nations. The greatest worry was over the quality of such reports as well as the volume of their reporting and to what extent do they impact the worth of a particular firm or organization. The reporting of financial information has a significant impact, not only on the global financial markets but also on the financial information of firms. This is where the audit committee comes in; it is the body that is responsible for the reporting of financial information. The data will be gathered during the distribution of the survey via the use of google forms with a sample size of three hundred and fifty respondents for the purpose of data collection. For the sake of statistical analysis and the validation of hypotheses, the data that was obtained will be evaluated using google forms. It was determined in this study how many different features of AC impact financial reporting made by Lebanon-based firms. A survey was administered to 350 people as part of this study in order to gather data. Statistical software was used to examine the relationship between the independent variables (size, experience, and independence of the AC) and their dependent variable (quality of financial reports of companies) on the one hand.

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Influence of Firm Characteristics on the Impact of Disclosure and Transparency in the Performance of Companies Listed in Nairobi Securities Exchange

Cited by 4 publications

References 25 publications

Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies

Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies

Corporate Technological Capability as a Driver to Firm Performance: A Study on Firms Listed at the Nairobi Securities Exchange

Influence of the Audit Committee on the Quality of Financial Reports in Lebanese Private Sector

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