Experts have observed that Saccos sector remains fragile. Evidently, SASRA recently gave strict licenses to Saccos that had failed to meet capital requirement of Kshs 10 million. Likewise, unscrupulous Saccos have also colluded among themselves to fleece members of their deposits and...

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...

This study examines the influence of revenue diversification on the financial performance of 212 deposit-taking savings and credit co-operatives (SACCOs) in Kenya over the period 2008–2013. An analysis of other factors influencing the financial performance of SACCOs is carried out. The...