Effect of Financial Reporting on Investment Decision of an Organization in nigeria

Student: Kehinde Omolola Akinyemi (Project, 2025)
Department of Accounting
Bamidele Olumilua University of Edu. Science and Tech. Ikere Ekiti, Ekiti State


Abstract

The study examines the effect of quality financial reporting on investment decision making of an organization. The data gathered for the study were analyzed using frequency/percentage analysis and regression analysis and the following findings were made from the results of the data analysis. The result of the analysis of the study revealed that high-quality financial reports influence their confidence in making investment decisions. They revealed that investors consider the quality of financial reporting to be a critical factor in their investment choices. The findings of the study also showed that investors are more likely to invest in companies that demonstrate consistent financial reporting quality. Relatively, the study showed that inadequate financial reporting quality causes investors to reconsider or withdraw from potential investments. Moreover, the study revealed that investors believe that the overall quality of financial reporting in Nigerian organizations has a direct impact on their investment decisions

Keywords
financial reporting investment quality analysis investors revealed effect decision organization