Effect of Capital Allowances on Financial Performance of Manufacturing Firms listed in Stock Exchnage in Kenya

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dc.contributor.authorNduati, John
dc.date.accessioned2021-07-14T09:31:51Z
dc.date.accessioned2022-06-07T06:51:16Z
dc.date.available2021-07-14T09:31:51Z
dc.date.available2022-06-07T06:51:16Z
dc.date.issued2020
dc.descriptionProjecten_US
dc.description.abstractThe objective of this research study was to establish the effect of capital allowances on financial performance of manufacturing firms in Kenya. The objective of the study was answered using three research questions which revolved around Industrial Building Allowances (IBA), Investment Deduction Allowance (IDA) and Wear and Tear Allocations (WTA), and how each affected financial performance of manufacturing firms in Kenya. The study was based on three theories that provided the theoretical background of this research study. This was followed by the review of existing empirical literature for each variable and a conceptual framework of the same. In order to come up with the research gaps, critique of existing literature as advanced by different scholars was carried out and discussed at length. A summary was then drawn from the literature review. The study adopted a quantitative descriptive design, and all nine manufacturing firms listed in the NSE formed part of the population. A survey for all nine manufacturing firms listed on the NSE was performed between 2010 to 2019 and information gathered by uniform information collection type. Data was also drawn from prior economic reports and tax returns filed with the Kenya Revenue Authority for 2010-2019. The information gathered was evaluated using various regression models to identify the connection between capital allowances and financial performance.en_US
dc.identifier.urihttps://ikesra.kra.go.ke/handle/123456789/1590
dc.language.isoenen_US
dc.publisherKESRA/JKUAT - Unpublished research projecten_US
dc.subjectTaxationen_US
dc.subjectCapital allowancesen_US
dc.titleEffect of Capital Allowances on Financial Performance of Manufacturing Firms listed in Stock Exchnage in Kenyaen_US
dc.typeProjectsen_US

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