The Impact of Financial Reporting on Investment Decision of Small and Medium Enterprises in Nigeria: A Case Study of Small and Medium Enterprises in Delta State, Nigeria

Abstract

This study examines the impact of financial reporting on investment of small and Medium Enterprises in Delta State, Nigeria. The study employed descriptive survey research design. A sample of 398 SMEs was employed for the study using simple random technique. Data collected was analyzed using correlation and chi-square technique. The results show that SMEs in Delta State do not use financial reporting in their decision making process. Besides, most of them do not even have adequate knowledge of financial reporting. The study therefore recommends that managers of SMEs should be trained on the use and preparation of financial reports by the various SMEs to enable them be able to use financial reports in their decision making process.

Authors and Affiliations

Anuolam M. O. (Ph. D) , M. O. Abani, (Ph. D) , O. I. Osiobe

Keywords

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  • EP ID EP751220
  • DOI 10.58806/ijsshmr.2024.v3i10n03
  • Views 38
  • Downloads 0

How To Cite

Anuolam M. O. (Ph. D), M. O. Abani, (Ph. D), O. I. Osiobe (2024). The Impact of Financial Reporting on Investment Decision of Small and Medium Enterprises in Nigeria: A Case Study of Small and Medium Enterprises in Delta State, Nigeria. International Journal of Social Science Humanity & Management Research, 3(10), -. https://europub.co.uk/articles/-A-751220