Disclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach

The purpose of this study is twofold: first, to examine the disclosure level operational performance and second; whether firm industry characteristics matter in corporate information. uses data from twenty-one companies listed at Dar Es Salaam Stock Exchange (DSE) for financial year 2020/2021 applies Balanced Scorecard (BSC) framework. Data are collected companies’ websites by using content analysis approach. Moreover, index determine presents results tables. research reveals that there high information DSE. also finds profile, listing-age cross-listing on performance. findings highlight related customers innovations least disclosed may be due confidentiality competitive advantage issues. Meanwhile, internal business process highly order showcase strength stakeholders. This has used small sample size thus, future increase include other stock markets diversity get more insight BSC framework general. relevant policy makers regulatory bodies. contributes literature an emerging capital market setting.