Impact of Financial Reporting on the Financial Performance of Agricultural Firms at the Nairobi Securities Exchange
The study examined the impact of accounting information on the financial performance of agricultural firmslisted on the Nairobi Securities Exchange (NSE). A descriptive study design was used, with primary datacollected through questionnaires. Quantitative analysis was conducted using SPSS V24 for both descriptiveand inferential statistics. The results showed a significant correlation between financial reportingdisclosures and the financial performance of agricultural firms listed on the NSE. The study concluded thatefficient and timely financial reporting disclosures significantly influence the financial performance ofagricultural firms listed on the NSE. The recommendation is for agricultural firms to prioritize efficient andtimely disclosure of information to their stakeholders to improve their financial performance.