Prior studies have investigated the determinants of discretionary disclosure in a number of organisations. However, very few studies have investigated the determinants of discretionary disclosure by cooperatives in a developing country. This study investigates the determinants of voluntary...

Purpose This paper aims to investigate the impact of name change, if any on the financial performance of deposit-taking savings and credit co-operatives (SACCOs) in a developing country characterized by a vibrant SACCO sector. Sparse studies exist on the impact of name changes on revenue-cost...

Venture capital has impacted significantly on financial management of Small and Medium Enterprises (SMEs) in developed countries. SMEs that have accessed venture capital in developed countries have reported improved financial management. Lack of finance and poor financial management has been...