Phd Thesis and Dissertations

FINANCIAL REPORTING DIMENSIONS, GOVERNMENT POLICIES AND FINANCIAL PERFORMANCE OF FIRMS LISTED IN NAIROBI SECURITIES EXCHANGE

Thu, 01 Jan 2026 00:00:00 GMT

FINANCIAL REPORTING DIMENSIONS, GOVERNMENT POLICIES AND FINANCIAL PERFORMANCE OF FIRMS LISTED IN NAIROBI SECURITIES EXCHANGE OYIEKO, MARGARET Financial reporting dimensions play a crucial role in providing users and regulatory agencies with insights into a company‟s financial health. However, there has been a declining trend in the return on assets (ROA) among listed firms. Despite the importance of accurate financial reporting for investor confidence and financial performance has been declining. Therefore, the main objective of study was to examine how financial reporting dimensions affect financial performance as moderated by government policies. The specific objectives were: to establish the effects of balance sheet reporting on financial performance of listed firms in Kenya at NSE; to assess the effect of income statement reporting on financial performance of listed firms in Kenya at NSE; to evaluate effect of cash flow statement reporting on financial performance of listed firms in Kenya at NSE; to determine the effect of statement of shareholder‟s Equity reporting on financial performance of listed firms in Kenya at NSE; and to investigate the moderating role of government policies on financial reporting dimensions and financial performance. The study anchored on the main theory of Accounting Conservatism as it supported by Value Relevance Accounting and shareholders theory. Positivism research philosophy was adopted. Cross- sectional research design was used. The data was obtained from 13 listed sectors. A target population of 57 firms was used as per NSE handbook of 2023. Stratified sampling technique was used to derive a sample of 49 listed firms. A Structured data collection sheet was employed to extract secondary data from the firm‟s financial statements for the period of 2018 to 2023 using panel data. Data was analyzed by use of descriptive statistics methods where output would be means, minimum, maximum, standard deviations, and percentages, while inferential statistics included correlation and panel regression analysis was used to draw inferences about the results. Hypothesis was tested using p-values (p<.05) from panel regression coefficient tables. The results were presented in form of tables. Correlation analysis indicated a weak negative relationship (r = -0.4023) between cash flow statement reporting and financial performance at a 95% confidence level or p values (p<0.05). The study concluded that changes in cash flow reporting tend to have an inverse effect on financial performance. There was a weak but positive relationship (r = 0.4165) between shareholder‟s equity statement reporting and financial performance at a 95% confidence level or at p values (p<0.05). The study recommended that financial reporting enhance transparency and accountability, reducing information asymmetry between management and shareholders. Balance sheet reporting dimensions and shareholders changes in equity reporting had a statistically significant effect on financial performance while income statement reporting and cashflow statement reporting a statistically insignificant effect on financial performance of listed firms. The study recommended that firms should focus on balance sheet reporting to boost investor confidence. Management should ensure efficient utilization of its assets to maximize its financial performance. The listed firms should ensure that there is effective implementation of government policies so as it to moderate financial reporting dimensions using income and cash flow statements on performance.

ANTHROPOGENIC PRACTICES INFLUENCING THE SUSTAINABILITY OF HOUSEHOLD LIVELIHOODS SURROUNDING MOUNT ELGON FOREST RESERVE, BUNGOMA COUNTY, KENYA

Thu, 01 Jan 2026 00:00:00 GMT

ANTHROPOGENIC PRACTICES INFLUENCING THE SUSTAINABILITY OF HOUSEHOLD LIVELIHOODS SURROUNDING MOUNT ELGON FOREST RESERVE, BUNGOMA COUNTY, KENYA KAKAI, ROBERT SIMIYU Over the past three decades, the Mount Elgon Forest Reserve in Bungoma County, Kenya, has experienced considerable environmental degradation largely driven by anthropogenic practices associated with household livelihood strategies. Forest-adjacent communities depend heavily on forest resources for subsistence and income, resulting in deforestation, settlement expansion, and small-scale mining. While these activities provide immediate livelihood benefits, they undermine biodiversity conservation, ecosystem services, and the long-term sustainability of household livelihoods. This study examined the influence of anthropogenic practices on the sustainability of household livelihoods in the Mount Elgon Forest Reserve area, Bungoma County, Kenya. The specific objectives were to assess the influence of deforestation, settlement, and mining activities on sustainable household livelihoods and to explore interventions for the sustainable utilization of forest resources. The study was anchored on the Sustainable Livelihood Framework by Chambers and Conway (1992) and Stakeholder Theory by Freeman (1984). A cross-sectional research design employing a mixed-methods approach was adopted. The target population comprised 12,842 household heads, four ward administrators, twelve chiefs, one Kenya Forest Service officer, and one National Environment Management Authority (NEMA) official. A sample of 373 household heads was selected using multistage and stratified random sampling, while key informants were purposively selected. Data were collected using questionnaires, interview guides, and focus group discussions. Instrument validity was established through expert review, while reliability was confirmed through piloting and computation of Cronbach’s alpha coefficients. Quantitative data were analyzed using descriptive statistics and inferential techniques, including Pearson correlation and linear regression, while qualitative data were thematically analyzed. The findings revealed statistically significant positive relationships between deforestation activities (r = .682, p < .001), settlement activities (r = .614, p < .001), mining activities (r = .762, p < .001), and sustainable forest utilization interventions (r = .792, p < .001) with household livelihood sustainability. Collectively, these variables accounted for 75.5% of the variation in sustainable household livelihoods among forest-edge communities. The study concludes that anthropogenic practices play a dual role in sustaining household livelihoods while simultaneously threatening the ecological integrity of the Mount Elgon Forest Reserve. Without deliberate and coordinated interventions, continued reliance on unsustainable forest- based practices is likely to exacerbate environmental degradation and compromise future livelihood security. The study recommends the strengthening of participatory forest management frameworks, promotion of alternative and climate-resilient livelihood options, enforcement of land-use regulations, and enhancement of community-based environmental education programs. Institutional collaboration among Kenya Forest Service, Kenya Wildlife Service, NEMA, county governments, and local communities is critical for achieving sustainable forest resource management. Further research is recommended to examine the long-term impacts of climate change on forest-dependent livelihoods, evaluate the effectiveness of alternative livelihood interventions over time, and explore gender and youth dimensions in forest resource utilization and livelihood sustainability within the Mount Elgon ecosystem.

ASSESSMENT OF THE DISTRIBUTION, ABUNDANCE AND DIVERSITY OF PLANKTON AND FISHES ALONG A SALINITY GRADIENT IN THE LAKES NAIVASHA AND OLOIDEN, KENYA

Sun, 01 Feb 2026 00:00:00 GMT

ASSESSMENT OF THE DISTRIBUTION, ABUNDANCE AND DIVERSITY OF PLANKTON AND FISHES ALONG A SALINITY GRADIENT IN THE LAKES NAIVASHA AND OLOIDEN, KENYA GUTO, CAROLYNE KERUBO A study was conducted monthly, for a year along a transect in seven sampling sites. The objective of the study was to assess the distribution, abundance and diversity of plankton and fish along a salinity gradient in the Lakes Naivasha and Oloiden. Physical-chemical parameters such as lake depth were measured in situ and Water samples for nutrients and others were collected for laboratory analysis. Fish were caught using gill nets and Oreochromis niloticus gut sample was taken immediately for later laboratory analysis. The Lake Oloiden had a depth and secchi depth of 6.5 ± 0.2 m and 49.3 ± 1.53 cm while the Lake Naivasha’s were 7.73 ± 0.35 m and 61.2 ± 1.3 cm respectively. Temperature, dissolved oxygen, conductivity, salinity and pH for the Lake Oloiden were as follows: 21.54 ± 2.19 oC, 9.58 ± 1.75 mg/L , 0.58 ± 0.1 µS/m, 310 ± 65 ppm and 8.51 ± 0.3, while Lake Naivasha’s were; 21.12 ± 1.91 oC, 6.19 ± 0.94 mg/L, 0.18 ± 0.14 µS/m, 96 ± 20 ppm and 7.58 ± 0.26 respectively. Thirty-two phytoplankton, seventeen zooplankton and 9 fish species were identified. The Shannon-Wiener index, evenness and Margalef’s index were: 0.72 ± 0.1, 0.73 ± 0.06, 3.72 ± 0.77 for the phytoplankton while zooplankton's were; 0.47 ± 0.09, 0.81 ± 0.13, 4.41 ± 0.8 while fishes' were; 0.33 ± 0.3, 0.52 ± 0.44 and 1.52 ± 0.71 respectively. Oreochromis niloticus fed on algae (61.63 ± 17.35 %), detritus (23.11 ± 14.4 %), other plant material (16.64 ± 12.35 %), fish parts (14 ± 5.16 %) and zooplankton (12.92 ± 5.8 %). The diversity index and evenness index were low while richness index was high for the phytoplankton, zooplankton and fish respectively. Salinity and conductivity were lower compared to previous finding. Research should be done on the chlorophyll-a, nutrients and plankton at various depth.

HEAD TEACHERS’ SELF-EFFICACY ON PUPILS’ ACADEMIC ACHIEVEMENT IN PUBLIC PRIMARY SCHOOLS IN KAKAMEGA COUNTY, KENYA

Thu, 01 Jan 2026 00:00:00 GMT

HEAD TEACHERS’ SELF-EFFICACY ON PUPILS’ ACADEMIC ACHIEVEMENT IN PUBLIC PRIMARY SCHOOLS IN KAKAMEGA COUNTY, KENYA LODENYO, JOYCE NGINA Primary school education serves as a critical foundation for national development in Kenya. Despite substantial investments in headteachers‘ development by the Teachers Service Commission (TSC), public primary schools in Kakamega County have experienced a consistent five-year decline in pupils' academic achievement as measured by Kenya Certificate of Primary Education (KCPE) scores. The purpose of this study was to investigate the effect of head teachers' self-efficacy on pupils' academic achievement in public primary schools in Kakamega County, Kenya. The study objectives were to: determine the effect of headteachers' instructional supervision on pupils' academic achievement; assess the impact of headteachers' classroom management on pupils' academic achievement; evaluate the role of headteachers' leadership on pupils' academic achievement; and investigate the relationship between involvement of parents and pupils' academic achievement. Guided by Bandura's Self Efficacy Theory, the study adopted a descriptive correlational research design employing mixed methods. The target population was 916 headteachers and 12 Sub County Directors of Education (SCDE). A sample of 317 headteachers was selected through stratified and simple random sampling, and 12 SCDE selected purposively totaling to 329. The instruments were piloted on 28 head teachers and 2 SCDE from public primary schools in the neighbouring Bungoma County. Content and construct validity of the instruments were tested prior to the study and the reliability of the instruments was ascertained using the test-retest technique and yielded a threshold correlation coefficient of < 0.70. Permission for data collection was sought from NACOSTI, through the research office, Kisii University. Data was analyzed with the aid of Statistical Package for Social sciences (SPSS) version 27. Qualitative data was transcribed and analyzed thematically. Data was collected using three instruments: questionnaires, interview schedules and document analysis. Ethical consideration was observed through confidentiality of information in many aspects. Pearson and Spearman correlations, simple and multiple linear regression, and thematic analysis were used for data analysis. The study revealed statistically significant positive relationships in the four self-efficacy dimensions and pupils' academic achievement. Parental involvement showed the strongest correlation (r = .622, p < .01), followed by classroom management (r = .591, p < .01), instructional supervision (r = .572, p < .01), and leadership skills (r = .540, p < .01). The multiple regression model explained 52.3% of variance in academic achievement (R² = .523), with parental involvement emerging as the strongest predictor (β = .348, p < .001). The study concludes that headteachers' instructional supervision had a significant effect on pupils' academic achievement, headteachers' classroom management had a significant impact on pupils' academic achievement, headteachers' leadership play a significant role in pupils' academic achievement and parental involvement had a strong positive relationship with pupils' academic achievement. It is hoped that the findings of the study may be of significance for schools in developing training programmes to strengthen classroom management and the Ministry of Education to formulate policies to enhance parental involvement in pupils‘ education. The study recommends that TSC develop training programmes that focus on enhancing headteachers' instructional supervision, schools to develop institution-based training programmes that focus on equipping teachers with classroom management skills, TSC to develop and enhance school based training programmes to strengthen teacher communication skills, motivation and delegation of responsibilities for improved academic achievement and the Ministry of Education develop policies aimed at strengthening parental involvement in pupils' education.