EFFECT OF CUSTOM DUTY INCENTIVES ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN KENYA

<p><strong>Background:</strong> The purpose of the study was to assess effect custom duty incentives on financial performance manufacturing firms in Kenya. focused companies registered by Kenya Association Manufacturers. <strong>Materials and Methods:</strong> population 447 register Manufacturers 2019. applied a stratified random sampling technique determination sample size, where 211 were selected for study. Primary data collected use questionnaires targeting accountants other senior management officers companies. Secondary from audited statements covering period 10 years 2009 2018. response rate 73.5 %. Data analysis performed SPSS version 25. both descriptive inferential statistics, diagnostic tests involving multi-collinearity tests, auto-correlation, heteroscedasticity test normality carried out. <strong>Results</strong>: did not suffer neither there auto-correlation; however, violated assumption normality. ordinal regression so as determine predictive model. Pseudo-R square computed which showed that explain 4% change meaning are factors contribute performance. results also incentive has statistically significant relationship with <strong>Conclusion:</strong> conclusion contributes positively recommended should embrace aspects offered government.</p><p><em> </em></p><p><strong>JEL: </strong>L10; L20; L60<strong></strong></p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0456/a.php" alt="Hit counter" /></p>