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Dr. Isaac Otiende Ojung’a

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Open access 2026

FINANCIAL DETERMINANTS OF AGGRESSIVE ACCOUNTING PRACTICES: EVIDENCE FROM FIRMS LISTED ON THE NAIROBI SECURITIES EXCHANGE, KENYA

In emerging markets, where businesses frequently have low financial resources and relatively weak institutional supervision, aggressive accounting techniques continue to undermine the credibility of financial reporting. This study examined firm-specific determinants of income smoothing practices among firms listed at N...

Timothy Kalume Kahindi, Dr. Isaac Otiende Ojung’a, Prof. Wahida Mahmud Bana et al. · 0 citations

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