This study analyses managerial perspectives on the rationale and drivers of disclosures by deposit-taking savings and credit cooperatives (SACCOs) in a developing economy characterized by the most vibrant SACCO sector in Africa. The study analyses the views of 106 preparers of SACCO disclosures....

The purpose of this paper is to investigate whether non-financial firms listed on the Nairobi Securities Exchange (NSE) exhibit a target cash conversion cycle (CCC). The study also examines the speed of adjustment to the target CCC and the factors that influence corporate decisions on the...