Stephen Okelo

Which Integrated Reporting Disclosures Matter for Financial Performance? Evidence from Listed Commercial Banks in Kenya

ABSTRACT : Integrated reporting is intended to connect financial and non-financial information in explaining how organisations create value, yet evidence on its financial relevance remains mixed. Anchored in Signalling Theory and Stakeholder Theory, this study examines whether fi...

Which Integrated Reporting Disclosures Matter for Financial Performance? Evidence from Listed Commercial Banks in Kenya

ABSTRACT : Integrated reporting is intended to connect financial and non-financial information in explaining how organisations create value, yet evidence on its financial relevance remains mixed. Anchored in Signalling Theory and Stakeholder Theory, this study examines whether fi...