This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting quality for listed companies based on the theory that IFRS adoption has benefits such as transparency, accounting quality and reduced cost of...

We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify several advances in the literature, to highlight some challenges in LLP research and suggest possible directions for future research with some concluding remarks. Among other things, we observe...

We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks. We find that the mandatory adoption of International Financial Reporting Standards (IFRS) is...

The purpose of this paper is to examine the capital market effects of corporate governance (CG) practices of “comply or explain” on stock market liquidity in a frontier market. Using secondary data from Nairobi Securities Exchange (NSE) liquidity position is analyzed using panel data random...

The purpose of this paper is to assess the role, opportunities and challenges of Professional Accountants in Business (PAIB) within the context of global frameworks and the future of Accounting in Business. Models by International Federation of Accountants (IFAC's), Association of Chartered...

Purpose – The purpose of this paper is to examine the relative value relevance of accounting information arising from the adoption of converged and revised International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in East Africa.Design/methodology/approach –...

Purpose – The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya.Design/methodology/approach – Using a panel data of 338-firm year's observations between 2005 and...

Purpose: The purpose of this paper is to develop a framework that identifies financial literacy concepts that board members in NFP’s should read, understand and apply their minds to effectively perform their duties.Design: We address this through qualitative and quantitative methods with group...