Quality of corporate reporting: case studies from an emerging capital market

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dc.contributor.author Riro, George Kamau
dc.contributor.author Waweru, Nelson M.
dc.contributor.author Uliana, Enrico O.
dc.date.accessioned 2016-02-02T13:13:15Z
dc.date.available 2016-02-02T13:13:15Z
dc.date.issued 2016
dc.identifier.uri http://41.89.227.156:8080/xmlui/handle/123456789/429
dc.description.abstract The main objective of this study was to establish the quality of information reported by Kenyan listed companies from a financial analyst’s perspective. In addition the study sought to investigate the main sources of information for financial analysts, whether a reporting gap existed and challenges encountered by financial analysts when seeking information. The research design used multiple case studies to investigate the analysts’ perceptions while face-to-face interviews and questionnaires were used in data collection. This study concluded that the quality of information reported by Kenyan listed companies is high, and a reporting gap existed. Furthermore, that information reported was considered to be more comparable was attributed to the adoption of the International Financial Reporting Standards (IFRS). This study is significant to investors who rely on accounting information to make investment decisions. en_US
dc.language.iso en en_US
dc.publisher Afro-Asian J. Finance and Accounting en_US
dc.relation.ispartofseries No. 1,;Vol. 6,
dc.subject financial analysts; quality of reporting; reporting gap; emerging markets; Kenya. en_US
dc.title Quality of corporate reporting: case studies from an emerging capital market en_US
dc.type Article en_US


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