The study focuses on the impact of financial reporting disclosure on performance of quoted companies in Nigeria. The study adopted the survey and ex-post-facto research design for obtaining data and companies used in the statistical analysis. The sample companies were selected by using the purposive sampling technique. The variables considered in the study were financial reporting disclosure which was represented by transparency of financial reporting and performance which was represented by

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... fit after tax and net profit margin. The hypotheses of this study were analyzed by using SPSS 20 and the level of significance used to test the hypotheses was 5%. The findings of the study showed that there is positive relationship between transparency of financial reporting and profit after tax, that is, P-value =0.003 < 0.05%, also the statistical findings shows that there is significance relationship between the transparency of financial reporting and return on equity, that is, P=0.004 < 0.05%. Based on these findings the study recommends that management of quoted organization should ensure they adopt best practices in financial reporting disclosure because there is direct relationship between transparency of financial reporting and performance of the organization.