Relationship between Profitability and Voluntary Disclosure: A Case of Banks in Kenya

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dc.creatorAikaeli, Jehovaness
dc.creatorRashid, Zuleikha
dc.date2016-05-11T16:56:01Z
dc.date2016-05-11T16:56:01Z
dc.date2015-11-20
dc.date.accessioned2018-03-27T09:05:04Z
dc.date.available2018-03-27T09:05:04Z
dc.descriptionThe purpose of this article was to examine the relationship between profitability and voluntary disclosure practices in the Kenyan banking sector. To measure the extent of disclosure, an un-weighted disclosure index consisting of 40 items was applied. The study employed ordinary least squares technique to analyse the data. On average, voluntary disclosure level of the Kenyan banks was found to be at 62.8%. Results show that profitability, listing status and size of the bank are positively and significantly associated with voluntary disclosure levels. In order to improve the general level of banks disclosure, there is a need for regulatory agencies in Kenya to strengthen compliance to the existing disclosure requirements.
dc.identifierAikaeli, Jehovaness and Rashid, Zuleikha, Relationship between Profitability and Voluntary Disclosure: A Case of Banks in Kenya (November 20, 2015). Available at SSRN: http://ssrn.com/abstract=2706027 or http://dx.doi.org/10.2139/ssrn.2706027
dc.identifier1556-5068
dc.identifierhttp://hdl.handle.net/20.500.11810/1984
dc.identifierhttp://dx.doi.org/10.2139/ssrn.2706027
dc.identifier.urihttp://hdl.handle.net/20.500.11810/1984
dc.languageen
dc.publisherSSRN Electronic Journal
dc.subjectProfitability
dc.subjectVoluntary
dc.subjectKenya
dc.titleRelationship between Profitability and Voluntary Disclosure: A Case of Banks in Kenya
dc.typeJournal Article

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