BACKGROUND INFORMATION

The Term “Ratio Analysis” could be described as the analysis of financial statement in order to judge the performance of the COMPANY or group of companies.

The “Investment Decision” Means the allocation of funds t...

Background Of Study

A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a resu...

INTRODUCTION
Every government, particularly those in developing countries, is worried about their country's economic progress. As a result, they work hard to attain better rates of economic growth and increase the living standards of their inhabitants....

BACKGROUND  OF THE  STUDY

Most business established nowadays, are not managed by the owners (shareholders), but by the others appointed by the owners. This practice is known as “stewardship”. Also,...

Background to the Study

Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to their users through the publication of annual financial statements containing the required financial account...

EXCERPT FROM THE STUDY

1. Ration analysis facilitates proper understanding of information continued in financial statements and aids Investment decision. According to Essien (2006:11), “financial statements carry lots of financial statements become more useful whe...

 ABSTRACT

This research project was designed to examine “effects of Published Financial Statement on Shareholders Investment Decision” (A Study of Guinness Nigeria Plc). The primary and secondary sources of data were ad...

ABSTRACT

This study is motivated by the existence of a deficiency in the financial reporting system in Nigeria, which is the act of creative accounting. The rate at which financial statements of various Nigerian companies are being manipulated is increa...

​​​​​Background of the study

It should come as no surprise that huge sums of money and vast amounts of material are being put to use by various business groups (Baker, 2022). Both the quantity of and the monetary worth of activities carried out by the public sector have...

Background of the Study

The practice of marketing goods and services is nearly as old as commerce itself; however, the marketing of small-scale products in the form in which it is practiced today has had an impact on a sizable port...

Background of the study

Monetary policy interventions such as an increase in money supply indirectly affect aggregate demand and subsequently output and prices through their impact on investment spending. This indirect effect reveals that a change in mo...

Abstract

Several investment decisions are made by organizations and firms without due analyses and end up causing such organizations or firms investment not to return its due benefits or rewards to the investor(s). To this end, the study is on the impac...

ABSTRACT

This study dwells on The Effect of Ratio Analysis in Investment Decision in First Bank Nigeria Plc. The study begins with Chapter One to Chapter Five. Data were collected through questionnaire distributed to the workers. Percentage analysis and chi-square (X&su...

STATEMENT OF THE PROBLEM

Many empirical studies have investigated the existence of a relationship between the performance evaluation or assessment and investment decision.  None have concentrated on the use of decision analysis in the investment de...

Background Of The Study

The problem of marketing of Small-Scale Enterprises is truly born of our time; it is product of the standard of timing enjoyed by advanced communities and the ways in which those communities organize the res...

1. 1. Background of the Study

 

The effect of Interest rate on economic growth in Nigeria has been a matter of controversy over a long period of time. Yet, what constitutes an appropriate interest rate policy still...

ABSTRACT

The research work examined the Effect of Interest Rate on Investment and Money Demand in Nigerian Economy for the year 2005  –  2014. The research adopted ex-post facts research design. Data for this study were main...

Abstract

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in inv...

ABSTRACT

Events over the years have shown that investors present and potential wants to invest their funds in anticipation of good future returns INVESTMENT APPRAISAL TECHNIQUES and its resultant making of decision is critical to all investors (both institutional and in...

Background to the Study

Economic growth plays a key role in industrial innovation (Malatyali, 2016). The first fluctuations in crude oil prices that occurred in 1973s have made economists to view sudden movements in the oil price as a fundamental source...

BACKGROUND OF STUDY

Small and Medium Industries (SMIs) have been widely acknowledged as the springboard for sustainable economic development. According to UNDP (1974), developing countries including Nigeria, have since the 1970s shown increased interest...

Abstract

The accountants, the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-coordinating, meaning economic development and growth. In Nigeria, this function has largely been restricted to the repo...

ABSTRACT

The use of financial statement in any business organization cannot be over emphasized financial statements are needed by variety of people for different purposes.  For instance, the government needs the financial books of a company for taxation purposes, t...

Abstract

This study intended to investigate the usefulness of financial statement in assessing the performance of companies and in guiding investment decision. The study questions were to examine how financials aid investors in decision making, evaluate the performance...

ABSTRACT

 

The Nigerian corporate income tax system provides investment incentives that vary across asset types. Do corporations investment choices respond to these differences and if so by how much? This research analyzes the effect of corporate income tax on investment...

INTRODUCTION

Background of the Study

A company is a form of business organization, a corporate body or a corporation, generally registered under the company‟s Act or similar legislations. It is a legal entity, created under an enabling law of the government, h...

INTRODUCTION

Background of the Study

A company is a form of business organization, a corporate body or a corporation, generally registered under the company‟s Act or similar legislations. It is a legal entity, created under an enabling law of the government, h...

Abstract

This study examines SMEs and adoption of cost accounting in Nigeria. The objective solely is to determine the extent of adoption of cost accounting (CA) techniques among SMEs. Survey design was adopted to specifically identify the SMEs across t...

Debt Financing

Borrowing of loans from other banks, companies or financial institutions so as to support the operations of a business is referred to as debt financing. An interest...

ABSTRACT

This study examines the value relevance of international public sector accounting standards adoption in the Lagos state Civil service. The study utilizes secondary data extracted from 35 listed firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IPSAS adoption a...

Abstract

The study examined financial statement as a tool for evaluating performance of companies’ investment decision. Data for the study were obtained from the primary source. Hypotheses were formulated and tested using chi-square. Based on the...

Abstract

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise i...

STATEMENT OF THE PROBLEM

Virtually, every economic entity maintains its records on a historical cost basis. The historical cost figures alone are inadequate. This is because net profit is over stated, the balance sheet does not reflect the current worth of the enterpris...

ABSTRACT

Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because Investment decision makers rely on information obtained from financial statements to predict future rates of return. Without th...

ABSTRACT

The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there h...

ABSTRACT

The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of f...

ABSTRACT

The focus of this research work is based on the impact of interest rate on investment decision in Nigeria. An econometric analysis between the periods of 1981-2010. Secondary data obtained from the central bank of Nigeria (CBN) statistical bulletin (volume 21) DEC 2010. Date wa...

Background of the study

Information plays an important role in the corporate world as it can benefit companies in many ways (Katmun, 2012). The information provided in annual reports or corporate reporting includes financial and non-financial informatio...

 Abstract

An organization comprises of a combination of various information systems. These various information systems aid the collection of data that is necessary for management to prepare their financial reports that will aid decision making in order to achieve o...

Abstract:

This study examines the relationship between financial reporting transparency and investor confidence in Lagos State, Nigeria. The objectives are to: (1) assess the impact of transparent financial reporting on investor trust, (2) evaluate the...

Abstract: TAX ACCOUNTING CONSIDERATIONS AND ITS IMPLICATION ON REAL ESTATE INVESTMENTS

This study examines tax accounting considerations and their implications for real estate investments, focusing on Lagos. The objectives are: to assess the impact of tax policies on re...

Abstract: THE IMPACT OF TAXATION OF FOREIGN INCOME AND OFFSHORE INVESTMENTS

This research explores the impact of taxation on foreign income and offshore investments in Uyo. The objectives are to analyze the effect of tax policies on offshore investments, assess compliance challenges, an...

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF CAPITAL GAINS AND INVESTMENT INCOME

This study examines the challenges associated with the taxation of capital gains and investment income in Port Harcourt. The objectives are to understand the primary tax challenges investors fac...

Abstract: THE ROLE OF COST ANALYSIS FOR STRATEGIC INVESTMENT DECISIONS

This research explores the role of cost analysis in strategic investment decisions in the manufacturing sector in Enugu. The study's objectives are to assess how cost analysis supports strategic decision-making,...

Abstract: THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT MANAGEMENT

The objectives of this research are to: (1) analyze the critical functions of fund accountants in investment decision-making processes; (2) evaluate the impact of fund accountants on investment performance and risk manageme...

Abstract: THE ROLE OF FUND ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT

The primary objectives of this study are to: (1) analyze the critical role of fund accountants in risk assessment and management; (2) evaluate the impact of accurate risk reporting on investment decisions; and (3)...

Abstract: THE ROLE OF FUND ACCOUNTANTS IN PERFORMANCE MEASUREMENT

The primary objectives of this study are to: (1) analyze the role of fund accountants in performance measurement; (2) assess the impact of accurate performance reporting on investment decisions; and (3) explore the tools...

ABSTRACT

This study evaluates THE IMPACT OF ACCOUNTING FOR INVESTMENT PERFORMANCE ATTRIBUTION, with objectives to understand the methodologies used, the challenges encountered, and the implications for fund management. A survey design is utilized to collect quantitative data from indust...

ABSTRACT

This study investigates THE IMPACT OF FINANCIAL ACCOUNTING ON INVESTMENT DECISION-MAKING, with objectives to understand the role of financial statements, evaluate the challenges faced by investors, and assess the overall influence on investment choices. A survey design is selec...

Abstract: BEHAVIORAL FINANCE AND ITS IMPACT ON INVESTMENT DECISIONS

This study explores the impact of behavioral finance on investment decisions. Objectives include identifying common behavioral biases affecting investors, analyzing the consequences of these biases on investment outcome...