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Jensen, M.C., and Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. 3, 305-360.

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Article

An Empirical Evaluation of the Effect of Investment Strategy and Corporate Governance on Financial Performance of Pension Funds in Kenya

1Department of Business Administration, University of Nairobi, Nairobi, Kenya

2Department of Finance and Accounting, University of Nairobi, Nairobi, Kenya


Journal of Finance and Accounting. 2024, Vol. 12 No. 3, 80-105
DOI: 10.12691/jfa-12-3-1
Copyright © 2024 Science and Education Publishing

Cite this paper:
William Akwimbi, Duncan Ochieng, Josephat Lishenga, Martin Ogutu. An Empirical Evaluation of the Effect of Investment Strategy and Corporate Governance on Financial Performance of Pension Funds in Kenya. Journal of Finance and Accounting. 2024; 12(3):80-105. doi: 10.12691/jfa-12-3-1.

Correspondence to: William  Akwimbi, Department of Business Administration, University of Nairobi, Nairobi, Kenya. Email: akwimbiwilliam@gmail.com

Abstract

For the last decade, Pension industry in Kenya has been faced with a major problem of raising adequate financial resources to provide for retirement benefits to its members. Previous financial literature has nonetheless, not yet come to a definitive conclusion as to what factors determine pension performance. The study examined the effect of corporate governance and invesment strategies on the financial performance of pension schemes in Kenya for the period 2012-2020. A mixed research design was used involving both primary and secondary data. The research results reveal that both corporate governance indicators and investment strategies had a significant effect on pension performance. The individual contribution of corporate governance indicators however varied. The main conclusion of the study is that pension fund financial performance is influenced significantly by both CG indicators and investment strategies. The factors therefore need to be taken into account in the execution of investment plans of pension fund tol ensure generation of adequate funds for retirement benefits.

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