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Open access Oct 2026

Ownership Structure and FR Integrity: Evidence from a Developing Country

This study examines the relationship between ownership structure and financial reporting (FR) integrity among non-financial firms listed on the Nairobi Securities Exchange. Specifically, it considers managerial, institutional, and foreign ownership. The study adopts a quantitative design using 42 firms observed from 20...

Paul Kuria, R. Odunga, S. Chelogoi · 0 citations
Open access Sep 2026

ACCESS TO CREDIT, FIRM SIZE AND FINANCIAL PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES IN EMBAKASI CONSTITUENCY, NAIROBI COUNTY

This study examined the effect of interest rates, collateral requirements, and credit availability on the financial performance of manufacturing SMEs in Embakasi Constituency, Nairobi County, and tested firm size as a moderator of these relationships. The study was anchored in Pecking Order Theory, the Resource-Based V...

Janeth Chepkemoi Sabul, R. Odunga, Patrick Limol · 0 citations

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