Description
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 of the five major selected banks. Using the Yaro Yamani formula, the sample size calculated gave (95). The formulated hypotheses were tested using Z test with statistical technique at 5%
level of significance. The researcher also made use of primary methods of data collection which included questionnaires and personal interviews. Also the secondary methods of data collection used are library research of relevant materials and existing documents from the selected banks. The researcher recommends that banks in Enugu metropolis should consult the financial statement before making investment decisions, and also it is recommends that all interested parties to financial statement should used required financial ratio analysis for decision making.
TABLE OF CONTENTS
ii Approval page
iii Dedication
iv Acknowledgement
vi Abstract
CHAPTER ONE:
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problems
1.3 Objective of the Study
1.4 Research Questions
1.5 Hypotheses of the Study
1.6 Significance of the Study
1.7 Scope and Limitation of the Study
1.8 Definition of terms
References
CHAPTER TWO:
REVIEW OF RELATED LITERATURE
2.0 INTRODUCTION
2.1 Historical Development of Business Financial State Analysis and Financial Ratios
2.2 Accounting Information Tools
2.2.1 The Balance Sheet
2.2.2 The Profit and loss Account (Income Statement)
2.2.3 Statement of Accounting Policies
2.2.4 Director Report
2.2.5 The value Added Statement
2.2.6 The five year financial summary
2.2.7 The Auditor’s Report
2.2.8 Notes on the Accounts
2.2.9 A Cash Flow Statement
2.3 Quantitative Characteristic of Accounting Information
2.4 Use of Accounting Information by decision makers
2.5 Objective of Accounting Information
2.6 Importance of Accounting Information
2.7 Users of Accounting Information and their Objective
2.8 Financial Ratio Analysis
References
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design
3.2 Sources of Data
3.3 Research Instruments
3.4 Reliability / Validity of research Instrument
3.5 Population of Study
3.6 Sample and Sampling Technique
3.7 Administration of Research Instruments
3.8 Method of Data Analysis
3.9 Decision Criterion for Validation of hypothesis
References
CHAPTER FOUR:
4.0 DATA PRESENTATION AND ANALYSIS
4.1 Data Presentation
4.2 Data Analysis
CHAPTER FIVE:
5.0 SUMMARY OF FINDINGS, CONCLUSION, RECOMMENDATION
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendices