Download Tag: INVESTMENT DECISIONS


THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AS GUIDE TO INVESTMENT DECISIONS

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 rate of return.  Without the financial statement, there will be a problem of how to determine the profit of a company, and evaluation  of performance  of a company.  The general objective  is to  ascertain  ...

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THE IMPACT OF FINANCIAL REPORTING ON INVESTMENT DECISIONS OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA

Abstract This study was on the impact of financial reporting on investment decisions of small and medium enterprises in Nigeria. Three objectives were raised which included: To assess the effect of statement of financial position on investment decision, to examine the effect of comprehensive income statement on small and medium enterprise, to evaluate the effect of ratio analysis on investment decision and to determine the importance of investment decision in ...

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THE USEFULNESS OF FINANCIAL STATEMENT IN PERSUASIVE THE PERFORMANCE COMPANIES AND IN GUIDING INVESTMENT DECISIONS

CHAPTER ONE INTRODUCTION A financial statement is defined by accounting standard committee (ASC) as a balance sheet, profit and loss accounts, and statement of source and application of unds, notes and other statements, which collectively are intended to give a true and fair view of the financial position and profit or loss.  Several companies incorporate fixed assets valuations into their balance sheets, in which case the depreciation charge in profit ...

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PERFORMANCE ASSESSMENT AND INVESTMENT DECISIONS IN NIGERIA COMMERCIAL BANK: A CASE STUDY OF FIRST BANK

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Researchers all over the world has advocated the need for manager or consultant to constantly examines and evaluates an employee's work behavior and productivity by comparing it with preset standards, document the results of the comparison, and use the results to provide feedback to the employee to show where improvements are needed and why (Miles, 2012). This therefore enables managers to know ...

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PERFORMANCE ASSESSMENT AND INVESTMENT DECISIONS IN NIGERIA COMMERCIAL BANK: A CASE STUDY OF FIRST BANK

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Researchers all over the world has advocated the need for manager or consultant to constantly examines and evaluates an employee's work behavior and productivity by comparing it with preset standards, document the results of the comparison, and use the results to provide feedback to the employee to show where improvements are needed and why (Miles, 2012). This therefore enables managers to know ...

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THE IMPACT OF TAX REFORMS ON INVESTMENT DECISIONS

  CHAPTER ONE  INTRODUCTION  Every government and most especially those in the developing economies are concerned about the economic growth of their nation. As a result, they put in much effort to achieve higher rate of economic growth and raise the standard of living of its citizens. The critical issue has been how to attract investors and generate the needed resources domestically using tax instruments that are least harmful to ...

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ROLES OF FINANCIAL STATEMENTS IN INVESTMENT DECISIONS

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 financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member ...

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THE ROLE OF FINANCIAL STATEMENT IN INVESTMENT DECISION MAKING

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 financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff ...

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ROLE OF FINANCIAL STATEMENTS IN INVESTMENT DECISIONS

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 FINANCIAL STATEMENT IN INVESTMENT DECISION MAKING AND ALSO TO KNOW IF INVESTMENT DECISIONS DEPENDS SOLELY ON FINANCIAL STATEMENT. THE STUDY POPULATION IS 125 PERSONS WHO ARE THE MEMBER ...

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THE ROLE OF ACCOUNTING RATIO ANALYSIS IN MEASURING FINANCIAL PERFORMANCE OF A FIRM AND AIDING INVESTMENT DECISIONS

ABSTRACT This study explains the various accounting ratios that can be used in interpreting financial statements of businesses to determine the financial position of the firm as well as aid investors to make informed decisions. Questionnaires were distributed to 25 management and non-management Sta of MTN Uyo Oice. Both primary and secondary sources of data was used for the study.The data Collected via the primary data sources were analyzed using ...

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THE ROLE OF FINANCIAL STATEMENTS IN INVESTMENT DECISIONS

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 financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff ...

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EFFECTS OF PERFORMANCE EVALUATION THROUGH THE ANALYSIS OF FINANCIAL STATEMENT ON INVESTMENT DECISIONS

ABSTRACT This study examined the effects of performance evaluation through the analysis of financial statement on investment decision, using Longman Nigeria Plc as the case study. Based on the set objectives of the study, structured questionnaire consisting of eighteen (18) close-ended questions and one (1) open-­ended questions were developed and administered on one hundred (100) respondents of the aforementioned company, but a total of ninety-four (94) questionnaires were completely filled ...

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THE USEFULNESS OF FINANCIAL STATEMENT IN ASSUASIVE THE PERFORMANCE COMPANIES AND IN GUIDING INVESTMENT DECISIONS

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, the investors want to know how profitable a company is and also the management of a company will like to know the level of their performance: all these cannot be ...

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THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AND IN GUIDING INVESTMENT DECISIONS

CHAPTER ONE 1.0     INTRODUCTION: 1.1       BACKGROUND OF THE STUDY: A company’s financial statements are analyzed internally by management and externally by investors and creditors. Management analysis of financial statements primarily relates to parts of the company which enables management to plan, evaluate, and control operation within the company.  Investors and creditors generally focus their analysis of financial statements on the company as a whole, which helps them decide whether to ...

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THE IMPACT OF TAX REFORMS ON INVESTMENT DECISIONS

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Taxation constitutes a major source of revenue for both developed and developing countries. The tax generated revenues are used to finance public utilities, perform social responsibilities and grease the administrative wheel of the government. The Institute of Chartered Accountants of Nigeria (2006) and the Chartered Institute of Taxation of Nigeria (2002) define tax as an enforced contribution of money to the government ...

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