Drivers of financial and social disclosure by savings and credit cooperatives in Kenya: A managerial perspective
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- 作者：David M. Mathuva dmathuva@strathmore.edu" class="auth_mail" title="E-mail the corresponding authorAuthor Vitae
- 关键词：Savings and credit cooperative ; Social disclosure ; Regulation ; Governance ; Principal component factor ; Factor analysis ; Kenya
- 刊名：Journal of Co-operative Organization and Management
- 出版年：2016
- 出版时间：December 2016
- 年：2016
- 卷：4
- 期：2
- 页码：85-96
- 全文大小：762 K
文摘
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Savings and credit cooperative societies (SACCOs) in Kenya provide disclosures to comply with regulatory requirements as well as improve their image.
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Disclosures by deposit-taking SACCOs in Kenya mainly encompass mandatory financial aspects, followed by voluntary disclosure on strategic, social, governance and environmental conservation aspects in that order.
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SACCO disclosures in Kenya seem to be driven by regulations, financial performance and governance.
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Other drivers of disclosure by SACCOs include guidelines issued by the professional accounting body in Kenya, resources (assets) and licensing.