Does firm size moderate the influence of corporate transparency and financial performance of listed companies in east africa?

There are dozens of rules and regulations pertaining transparency that have been set due to the increasing need to ensure timely and reliable disclosures of information that companies must meet. With recent collapse of companies and fall in market value of companies, corporate transparency is emphasized to curb corruption that inevitably happens when only a chosen few have access to important information. Therefore, the current study sought to examine the moderating effect of firm size on the influence of corporate transparency and financial performance of listed companies in East Africa. The study adopted correlation research design. Both correlation and multiple regression analysis were used to analyse the data. Results of the study revealed that there was positive relationship between financial transparency, risk transparency, governance transparency and social transparency and financial performance. Firm size had inverse relationship with financial performance. Moreover, it had no significant moderating effect on financial transparency, risk transparency, governance transparency and social transparency.