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Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya

Injeni, Geoffrey; Mangena, Musa; Mathuva, David Mutua; … - In: Journal of financial reporting & accounting : JFRA 20 (2022) 5, pp. 809-840

Persistent link: https://www.econbiz.de/10014304025

Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya

Mathuva, David Mutua; Kiweu, Josephat Mboya - In: Advances in accounting : a research annual 35 (2016), pp. 197-206

Persistent link: https://www.econbiz.de/10011720130

Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country

Mathuva, David Mutua; Kiweu, Josephat Mboya; McFie, James B. - In: Journal of applied accounting research 18 (2017) 2, pp. 162-184

Persistent link: https://www.econbiz.de/10011707446

Cooperative Social and Environmental Disclosure and Financial Performance of Savings and Credit Cooperatives in Kenya

Mathuva, David Mutua - 2016

This study examines the association between cooperative social and environmental disclosure (CSED) and financial performance of deposit-taking savings and credit cooperatives (SACCOs) in Kenya. Using data comprising of 1272 observations for 212 deposit-taking SACCOs in Kenya over the period...

Persistent link: https://www.econbiz.de/10012979724

Integrated Thinking and Sustainability Reporting Assurance : International Evidence

Baboukardos, Diogenis; Mangena, Musa; Ishola, Abdullahi - 2021

Recently, there has been increasing demand by stakeholders for firms to demonstrate how they create value within the context of their operating environment. Consequently, a new reporting approach, Integrated Reporting (IR), was conceptualised with its development linked to the firm’s...

Persistent link: https://www.econbiz.de/10013249048