@incollection{,
	
					
					
					1FB1140AB885E27FBCBEA81F940744D0
				,
	author={{Mercy MoraaNyakundi} and {Dr.Oluoch} and {Jomo Kenyatta University of Agriculture and Technology}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1963741
}

@incollection{b0,
	
	
		,
	title={{2015) markets: A Review of Empirical Disclosure}}
		,
	author={{
			YDawkins & Fraas
		}}
	
	
		,
	journal={{Journal of Accounting Economics}}
		
			31
			
		
	

}

@incollection{b1,
	
	
		,
	title={{An examination of the corporate social and environmental disclosures of BHP from 1983-1997: a test of legitimacy theory}}
		,
	author={{
			CDeegan
		} and {
			MRankin
		} and {
			JTobin
		}}
		
		
	
	
		,
	journal={{Auditing and Accountability Journal}}
		
			15
			3
			
			,
	year={2012}
		
	

}

@incollection{b2,
	
	
		,
	title={{An empirical analysis of quality of corporate financial disclosure}}
		,
	author={{
			DiamondDesai
		} and {
			HB
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			46
			1
			
			,
	year={2014}
		
	

}

@book{b3,
	
	
		,
	title={{Corporate disclosure and systematic risk on performance of banking sectors, Annual reports}}
		,
	author={{
			RDawkins
		}}
		
			,
	year={2014}
		
	
	,
	note={published in ACCA}

}

@incollection{b4,
	
	
		,
	title={{Company characteristics and disclosure level: The case of Egypt}}
		,
	author={{
			KDahawy
		}}
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			34
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	author={{
			DastgirNeu
		} and {
			HawBowman
		} and {
			E
		}}
		
		
	
	
		,
	booktitle={{Strategy, Annual Reports, and Alchemy}}
				
			,
	year={2014}
			20
			
		
	

}

@book{b6,
	
	
		,
	title={{financial disclosure and Governance and volume}}
		,
	author={{
			Leuz
		} and {
			DouglasVerrecchia
		}}
		
		
			,
	year={2014}
		
	
	,
	note={Working paper}

}

@incollection{b7,
	
	
		,
	title={{Social Responsibility Disclosure Practices}}
		,
	author={{
			FraasDawkins
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			
			,
	year={2015}
		
	

}

@book{b8,
	
	
		,
	title={{Extending the Application of Stakeholder Influence Strategies to Environmental Disclosures}}
		,
	author={{
			EElijido-Ten
		} and {
			LKloot
		} and {
			PClarkson
		}}
		
		
		
			,
	year={2010}
		
	

}

@incollection{b9,
	
	
		,
	title={{}}
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			23
			8
			
		
	

}

@incollection{b10,
	
	
		,
	title={{Voluntary Disclosure of Information and Stock Returns}}
		,
	author={{
			MFamazareian
		}}
	
	
		,
	journal={{International Journal of Engineering Research and Applications}}
		
			2
			3
			
			,
	year={2012}
		
	

}

@book{b11,
	
	
		,
	title={{}}
		,
	author={{
			WKahlenborn
		} and {
			THajduk
		} and {
			DWeiss
		} and {
			RFiedler
		} and {
			MFeil
		} and {
			JKnopf
		} and {
			JKlein
		}}
		
		
		
		
		
		
		
			,
	year={2012}
		
	

}

@book{b12,
	
	
		,
	title={{European Commission, Directorate-General for Employment, Social Affairs and Inclusion}}
		
			72
		
	
	,
	note={Corporate social responsibility: National public policies in the European Union}

}

@book{b13,
	
	
		,
	title={{Banking sector regulated by and supervised by the Central Bank of Kenya}}
		,
	author={{
			FKimani
		}}
		
			,
	year={2015}
		
	

}

@incollection{b14,
	
	
		,
	title={{Talking Trash: Legitimacy, Impression Management and Unsystematic Risk in the Context of the Natural Environment}}
		,
	author={{
			MatengoBansal
		} and {
			P
		} and {
			IClelland
		}}
		
		
	
	
		,
	journal={{Academy of Management Journal}}
		
			47
			1
			
			,
	year={2014}
		
	

}

@incollection{b15,
	
	
		,
	title={{Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective}}
		,
	author={{
			YMalik
		}}
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			25
			3
			
			,
	year={2018}
		
	

}

@book{b16,
	
	
		,
	title={{2014) the factor affecting the influence of environmental disclosure of listed manufacturing firms in Uganda, Thesis}}
		,
	author={{
			&Namakonz
		} and {
			Inanga
		}}
		
		
		
			Bugema University
		
	

}

@book{b17,
	
	
		,
	title={{analyzed the effect of social and environmental accounting and reporting on the financial performance of companies listed on the Nairobi securities exchange}}
		,
	author={{
			AOmollo
		} and {
			O;
		}}
		
		
			,
	year={2015}
		
	
	,
	note={MBA Thesis}

}

@book{b18,
	
	
		,
	title={{The use of Financial Disclosures for Decision making by Investors in Kenya: A case study of Institutional Investors at the NSE. Unpublished MBA Project}}
		,
	author={{
			WesongaOdote
		} and {
			OA
		}}
		
		
			,
	year={2013}
		
		
			University of Nairobi
		
	

}

@book{b19,
	
	
		,
	title={{what stock market returns to expect for the future? An issue in brief center for retirement research at Boston College}}
		,
	author={{
			DPeter
		}}
		
			,
	year={2015. September 2015}
		
	

}

@incollection{b20,
	
	
		,
	title={{Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective}}
		,
	author={{
			TPolocheki
		}}
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			25
			3
			
			,
	year={2013}
		
	

}

@incollection{b21,
	
	
		,
	title={{The trends toward voluntary corporate disclosures}}
		,
	author={{
			SRoberts
		}}
	
	
		,
	journal={{Management Accounting Quarterly}}
		
			7
			2
			,
	year={2013}
		
	

}

@incollection{b22,
	
	
		,
	title={{Family ownership, board independence and financial disclosure: evidence from Hong Kong}}
		,
	author={{
			ThielemannChau
		} and {
			G
		} and {
			J
		}}
		
		
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			19
			2
			
			,
	year={2012}
		
	

}

@book{b23,
	
	
		,
	title={{The Effect of Voluntary Disclosure on Stock Market Returns of Companies Listed at the Nairobi Securities Exchange}}
		,
	author={{
			KSimiyu
		}}
		
			,
	year={2013}
			,
	publisher={PhD}
		
	

}