Injeni, Geoffrey; Mangena, Musa; Mathuva, David; … - In: Journal of Financial Reporting and Accounting 20 (2021) 5, pp. 809-840
Purpose: This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya. Design/methodology/approach: The study uses a panel data set of 419 firm-year...
