Mwakapala, David A.; Mbogela, Cosmas S.; Ngomuo, Sarah - In: Cogent business & management 11 (2024) 1, pp. 1-18
Reporting Standards (IFRSs). The study was premised on Savings and Credit Co-operatives (SACCOs) complying with IFRSs … among variables. Specifically, the study used a quantitative panel data set of 202 SACCOs from the 2013-2020 period … indicate that SACCOs in Tanzania are complying with 44% of IFRSs disclosures. Results show a positive significant relationship …