Determinants of Readability of Financial Statements in Kenya
| المصدر: | مجلة المالية وحوكمة الشركات |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير و مخبر الابتكار والهندسة المالية |
| المؤلف الرئيسي: | Ndegwa, James N. (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 62 - 75 |
| ISSN: |
2602-5655 |
| رقم MD: | 1313556 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Readability | Financial Statements | Firm Characteristics
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The current study set out to investigate the determinants of readability of financial statements of Kenyan-listed firms. A deductive approach was employed and data was collected from a sample of 59 companies listed in the NSE in a census study over 5 years between years 2014 to 2018. Prais Winsten regression model was employed and the findings indicated that file size had a significant and negative effect on the readability of financial statements in Kenyan listed firms. The implication is that largesize financial statements are more difficult to read than smaller ones. This finding is consistent with reality since it will take less time to read smallsized financial statements than larger ones. Preparers of financial statements who are the firm managers should thus be careful about this finding. Regulatory authorities should develop policies that encourage the production of smaller volume financial statements to enhance their readability by the end-users. The current study is the first in East Africa since there has been no study on the readability of financial statements that have employed readability indices and that has regressed determinants against the readability of financial statements in this region. |
|---|---|
| ISSN: |
2602-5655 |
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