The extent of voluntary financial disclosure of quoted companies in Kenya
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This project reports on the extent of voluntary disclosure by listed companies of Nairobi Stock Exchange. The study analyses voluntary disclosure in terms of popular infor- mation items as being those items that are reported by most of the companies and rare or- unpopular- items as those that are reported by relatively fewer companies. Secondly the voluntary disclosure was also evaluated in terms of those companies that report more information that other-so The project found a varying degree of voluntary disclosure in the terms of the number- of companies reporting each .information item and the amount of information disclosed by the quoted companies, hence giving us a further- insight into the nature and level of reporting by quoted companies in Kenya.