IOSR Journal

Paper Type	:	Research Paper
Title	:	Financial Restructuring and Performance of Deposit Taking Saccos in Kiambu County, Kenya
Country	:	Kenya
Authors	:	Siraj Jelle Hillow \|\| James M. Gatauwa
	:	10.9790/5933-1703050111

Abstract: Savings and Credit Cooperative Organizations (SACCOs) are critical microfinance institutions that serve as essential pillars of financial inclusion, particularly in developing economies. This study examined the effect of financial restructuring on the financial performance of Deposit-Taking SACCOs (DT-SACCOs) in Kiambu County, Kenya, for the period 2021–2024. The study was anchored on three theoretical frameworks: the Resource-Based View (RBV), the Loanable Funds Theory, and the Financial Intermediation Theory. A causal research design was employed, targeting all 14 licensed DT-SACCOs in Kiambu County. A census approach yielded a sample of 42 management staff comprising........

Key Words: Debt Restructuring, Deposit Restructuring, Equity Restructuring, Financial Performance

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