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Impact of Financial Reporting on the Financial Performance of Agricultural Firms at the Nairobi Securities Exchange
Author: Barrack Ouma and 2David Nyambane
Publisher: NEWPORT INTERNATIONAL JOURNAL OF CURRENT RESEARCH IN HUMANITIES AND SOCIAL SCIENCES (
Published: 2023
Section: College of Economics and Management
Abstract
The study examined the impact of accounting information on the financial performance of agricultural firms
listed on the Nairobi Securities Exchange (NSE). A descriptive study design was used, with primary data
collected through questionnaires. Quantitative analysis was conducted using SPSS V24 for both descriptive
and inferential statistics. The results showed a significant correlation between financial reporting
disclosures and the financial performance of agricultural firms listed on the NSE. The study concluded that
efficient and timely financial reporting disclosures significantly influence the financial performance of
agricultural firms listed on the NSE. The recommendation is for agricultural firms to prioritize efficient and
timely disclosure of information to their stakeholders to improve their financial performance.