Determinants of voluntary disclosure practices in the annual reports of savings and credit cooperatives in Kenya
by David Mathuva; Florence Memba; Josephat Mboya
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 4, No. 2, 2015

Abstract: Prior studies have investigated the determinants of discretionary disclosure in a number of organisations. However, very few studies have investigated the determinants of discretionary disclosure by cooperatives in a developing country. This study investigates the determinants of voluntary disclosure practices by savings and credit cooperatives (SACCOs) in Kenya, a developing country with a vibrant credit union sector. Using a sample of 212 deposit-taking SACCOs in Kenya over a six-year period between 2008 and 2013, the study finds that voluntary disclosure practices in SACCOs are largely shaped by governance, asset quality, proprietary and regulatory forces. The study provides important implications on the need for SACCOs to improve voluntary disclosures in a developing country context.

Online publication date: Mon, 05-Oct-2015

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com