The impact of operational and market risk disclosures on financial performance of commercial banks in Kenya
The aim of the study is to test if banks are more interested in disclosure about their market risk management compared to the operational risk but locally owned banks lag behind their counterpart in either risk disclosures. The research methodology was based on a Score Card approach study on commercial banks that are listed at the NSE.This method is chosen because it will enable the researcher to probe and obtain an in depth of the market and operational disclosure by locally owned banks and foreign owned banks. The sample that would be used will comprise of 10 commercial banks ,which issued and listed their shares at the Nairobi Stock Exchange between 1 July 2004 and 30 June 2009. The primary source of data will be the published accounts availed by the banks. A total of 10 banks were listed during the period under study. However, two of the banks will be excluded because one of them was listed in the last one year and another one was bought out by another foreign bank.