Browsing by Author "Gatauwa, James"

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    Credit Risk and Financial Performance of Fully Fledged Islamic Banks in Kenya
    (International Journal of Managerial Studies and Research, 2023) Ibrahim, Shukri Abshir; Gatauwa, James; Abdul, Farida
    Islamic banks must carefully analyze the loans granted in order for them to get back the loans as per the agreements. The aim of this study was to assess how credit risk affects financial performance of Islamic Banks in Kenya. The agency theory and the modern portfolio theory guided the inquiry. Descriptive research design was embraced targeting 3 commercial banks offering Islamic products in Kenya and census was used. Secondary cross sectional quarterly data on particularly loan loss provisions and total loans was collected although other associated data on total liquid assets, total deposits, loan loss provisions, total loans, exchange rates fluctuation, total employee expenses, number of employees and net income was collected for the period 2017 all through to 2021 to help augment the results. Three regression models were used to estimate the link between Islamic banking risk, bank size and financial performance. It emerged that credit risk (r=0.463, β= -0.249, p<0.05), significantly affect financial performance of Islamic banks in Kenya. It was recommend that the credit managers of the Islamic banks in Kenya should review the existing credit risk management framework and mechanisms to manage the increasing trend in NPLs.
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    Environmental Sustainability Reporting and Financial Performance of Firms Listed at the Nairobi Securities Exchange, Kenya
    (. IOSR Journal of Economics and Finance, 2024) Kipngetich, Geoffrey C.; Gatauwa, James
    Despite the benefits associated with environmentally sustainable reporting however, most firms in developing countries like Kenya only implement such practices to for compliance reasons. This study sought to establishing whether their performance and environmental sustainability reporting are related of Nairobi Security Exchange (NSE) listed firms. Specific objectives include climate action reporting, responsible consumption and production reporting, sustainable innovation reporting and reporting on the success of NSE listed companies' utilization of sustainable energy. Stakeholder, institutional theory, the theory of CSR, and theory of impression management all lend support to the study. An explanatory design was employed. The target population was 116 respondents from 58 firms listed in NSE. The study adopts census approach to study all the Listed firms. The data collection instrument to be used was a semi-structured questionnaire. While theme analysis was used to examine quantitative data, descriptive, inferential, and other statistics was employed. A multiple linear regression model was adopted for analysis. The diagnostic tests used in the research include normality test, multicollinearity test, Heteroscedasticity, linearity and analysis of variance. The study established that sustainable energy use reporting, sustainable innovation reporting, Sustainable energy use reporting, and sustainable innovation reporting significantly influences financial performance, this accounts for the variation in financial performance among companies listed on the NSE and concluded that there is a high correlation between the financial performance of firms listed on the NSE. Environmental sustainability reporting variables were found to have a statistically significant effect on financial performance. When applied effectively, environmental sustainability reporting may enhance financial performance. Furthermore, the research suggests that companies listed on the NSE should employ sustainability reporting in the following strategic ways: incorporating sustainability into the business model, accepting responsibility for the sustainability performance of products and services, including the whole company, and engaging in collaborations.