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    Environmental Damage Theory Applicable to Kenya
    (Journal of Business, 2024-07-25) James ONYANGO; Elvis KIANO; Ernest SAINA
    This study seeks to establish the environmental damage theory applicable to Kenya. The analysis is based on annual data drawn from World Bank on carbon dioxide emissions (CO2 e) and gross domestic product per capita (GDPPC) for Kenya spanning 1963 to 2017. Research Methodology: The study adopts explanatory research design and autoregressive distributed lag model for analysis. Results: The results revealed a coefficient of -0.017 for GDPPC and 0.004 for GDPPC squared indicating that economic growth has negative effect on CO2 e in the initial stages of growth but positive effect in the high growth regime with the marginal effect being higher in the initial growth regime. The findings suggest a U-shaped relationship consistent with Brundtland Curve Hypothesis (BCH). Conclusions: The findings emphasize the need for sustainable development path that enables present generations to meet own needs without compromising the capacity of future generations to meet their own. Sustainable development may include, investment in renewable energies like wind, solar and adoption of energy efficient technologies in production and manufacturing. The study concludes that BCH is applicable to Kenya and that developing affordable and effective mechanisms to boost sustainable development implementation is necessary to decrease the anthropogenic impact in the environment without any attendant reduction in the economic growth.
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    Gender Inequality in Administration of Secondary Schools in Kenya
    (Journal of African Studies in Educational Management and Leadership, 2024-01-12) James K. Sang; Peter M. Masila; Jane C. Sang
    This paper aims to provide a discussion on the nature and extent of gender inequality in secondary schools’ administration in Kenya. Using content analysis of selected documents, the discussion shows existence of gender gaps in administration of secondary schools in Kenya. The paper concludes that the previous constitution presented a pitfall in the country’s education management policies and unwittingly derailed the move to equal opportunity in education management. However, we acknowledge the massive improvements in the new constitution promulgated in 2010 and whose full implementation could be a watershed for gender equity in general. Recommendations are based on strong belief that stakeholders in education need to urgently address prevailing gender inequity in access to secondary school administrative opportunities in the country.
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    Effects of Financial Risk Management on Firm’s Profitability: Panel Data Econometrics of Selected Micro-Financial Institutions in Kenya
    (Research Journal of Finance and Accounting, 2024-10-11) Charles Yegon; Joseph Cheruiyot; Dr. J. Sang; Dr. P.K. Cheruiyot; Joseph Kirui; Joseph Rotich
    Proactive risk management is essential to the long-term sustainability of microfinance institutions (MFIs), but many microfinance stakeholders are unaware of the various components of a comprehensive risk management regimen. This study was set out to establish the effect of financial risk management on profitability of firms listed in the Nairobi Securities Exchange (NSE) of Kenya, from year 2006-2012. In the context of globalization, we are witnessing an unprecedented diversification of risk situations and uncertainty in the business world, the whole existence of an organization being related to risk. The notion of risk is inextricably linked to the return. Return includes ensuring remuneration of production factors and invested capital but also resources management in terms of efficiency and effectiveness. A full financial and economic diagnosis cannot be done without regard to the return – risk ratio. Stock profitability analysis should not be dissociated from risk analysis to which the company is subdued. Risk analysis is useful in decision making concerning the use of economic financial potential or investment decisions, in developing business plans, and also to inform partners about the enterprise’s performance level. Risk takes many forms: Operational risk, financial risk and total risk, risk of bankruptcy (other risk categories) each influencing the business activity on a greater or lesser extent. Financial risk analysis, realized with the use of specific indicators such as: financial leverage, financial breakeven and leverage ratio (CLF) accompanying call to debt, presents a major interest to optimize the financial structure and viability of any company operating under a genuine market economy.
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    The Impact of Corporate Governance on Agency Cost: Empirical Analysis of Quoted Services Firms in Kenya
    (Research Journal of Finance and Accounting, 2024-08-12) Charles Yegon; Joseph Cheruiyot; Dr. J. Sang; Dr. P.K. Cheruiyot; Joseph Kirui; Joseph Rotich
    The effect of corporate governance on firm performance has long been of great interest to financiers, economists, behavioural scientists, legal practitioners and business operators. Yet there is no consensus over what constitutes an effective corporate governance mechanism that induces agents or managers to consistently act in the interest of share value optimization. The purpose of this study is to investigate the role of corporate governance in mitigating agency cost in a sample of 9 service firms selected on the basis of market capitalization from Nairobi Securities Exchange during the period 2008-2012. We used the proxy asset utilization ratio to measure agency cost. Multivariate fixed effect regression is used to analyze the data. The explanatory variables include director ownership, institutional ownership, external ownership, board size, CEO/Chair duality, remuneration structure and board independence. The results show that higher director and institutional ownership reduces the level of agency cost. Smaller sized boards also results in lowering agency cost. Board independence has positive association with asset utilization ratio. The separation of the post of CEO and chairperson and higher remuneration lower agency cost.
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    The Effects of Capital Structure on Firm’s Profitability: Evidence from Kenya’s Banking Sector
    (Research Journal of Finance and Accounting, 2024-01-12) Charles Yegon; Joseph Cheruiyot; Dr. J. Sang; Dr. P.K. Cheruiyot; Joseph Kirui; Joseph Rotich
    Capital structure is considered important corporate financial management context and is mainly related to the establishment of an ideal debt policy. The determination of a company’s capital structure constitutes a difficult decision, one that involves several and antagonistic factors, such as risk and profitability. Despite of substantial theoretical developments in the field of corporate finance over the past several decades, the rift between theory and practice still needs to be reconciled. This paper empirically investigates the relationship between capital structure and the firm’s profitability of banking industry in Kenya, by using panel data extracted from the financial statements of the companies listed on the Nairobi Stock Exchange from year 2004-2012.The rationale behind the industry specific analysis is the fact that exogenous variables appear to force institutions in the same industry in similar fashion, thus leading to the existence of an industry specific capital structure. It is found that a significant positive relationship exists between the short term debt and profitability and statistically significant negative relationship between long term debt and profitability. The results are partially consistent with the previous studies as the negative relationship between long term debt and the firm performance tends to sport the dominant pecking order theory. The association of short term debt and the financial performance in contrast attests the static trade-off theory. Total debt as a whole has no association with the firm’s performance because of the inherited different characteristics of short term debt and long term debt.