There has been considerable research in respect of voluntary disclosure by companies and factors that may explain such disclosure. However, most of the research has been centred in developed countries. This study extends the previous literature by examining voluntary disclosure in a developing...

This paper presents contemporary evidence of outsourcing practices of the Kenyan banking sector. A questionnaire was sent to forty commercial banks operating in Kenya. Descriptive analysis results indicate that Automated Teller Machine (ATM) services are the most outsourced function in the...