CBK PRUDENTIAL GUIDELINES 2013 PDF

Technical Guidelines for Accounting Standards. Revenue From Contracts guideoines Customers. The 28th annual seminar. Forensic Audit Workshop- Eastern Branch.

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Journal of Finance and Accounting. Box , , City Square, Nairobi, Kenya. Email: cmanyaga yahoo. Board of directors manage the firms on behalf of the owners. Despite control measures being instituted by CBK as a regulator Kenyans have witnessed 40 commercial banks collapsing in the past. Most recent was and where three commercial banks collapsed with a combined asset valuation of Kshs This caused panic in the sector.

Eliciting examination of the influence of board gender diversity on financial performance of commercial banks in Kenya. The target population was 43 commercial banks in operation in Kenya as at 31st December The study collected secondary data on board gender diversity as independent variable and return on equity as a dependent variable from 34 commercial banks for the years to Panel data was collected from the internet and perusal of the annual accounts of the individual commercial banks.

The study adopted causal research design. Data was analysed using both descriptive and inferential statistics. For descriptive statistics: mean, standard deviation, coefficient of variation was used to indicate the nature of both independent variable and dependent variable. For inferential statistics fixed effect regression model was adopted. Using STATA Version 13 to analyse data, the study revealed that board gender diversity had a negative but significant influence on return on equity across peer and across banks.

However, in regard to time, board gender diversity had insignificant influence on return on equity across time. In regard to individual years, board gender diversity had a positive and significant variability on return on equity across time, across peer and across banks. This imply that board gender diversity had generally a negative influence on return on equity across time, across peer and across banks.

Whereas, in regard to individual years, peer and bank, board gender diversity had a positive and significant variability on return on equity across time, across peer and across banks. Based on the analysis, the study concluded that board gender diversity had a negative but significant influence on return on equity on commercial banks in Kenya. The study recommended a board gender diversity to be embraced by commercial banks since as their increased presence might bring some positive influence in financial performance especially in small banks where currently some banks have not embraced board gender diversity.

CBK Act stipulate that commercial banks diversify their boards.

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PRUDENTIAL GUIDELINES

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