THE IMPACT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDERS INVESTMENT DECISION”
(A STUDY OF GUINNESS NIGERIA PLC).
NUMBERS PAGES: 65 RESEARCH TYPE:- PROJECT AMOUNT :- ₦2500
ABSTRACTEach person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performance describes once. Financial statements according to Illo umezie (2006:33) are like compasses “which navigators use to locate their bearing and find direction”. People use them to gauge their financial positions at various points in their lives in order to judge their progress towards their financial goals. Financial statements according to meigs and meigs (1981:28) refers to reports which summarize the financial position and operating results of a business (balance sheet and income statements). It referred to as genera purpose that satisfy the need of many groups generally called stakeholders. These groups are particularly concerned with the risk inherent in and returns provided by their investments, and who require accounting information to enable their assess the ability whether they should buy, hold and sell their investments. TABLE OF CONTENT Approval page ii Dedication- ii Acknowledgement iii Abstract iv CHAPTER ONE Introduction 1.1 Background of the study 1.2 Statement of the problem 1.3 Objectives of the study 1.4 Research questions 1.5 Hypothesis 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 Literature review 2.1 Statutory Imperative Of Published Accounts 2.2 Statement Of Accounting Policies 2.3 The Profit And Loss Account 2.4 Balance Sheet 2.5 Note Of The Financial Statement 2.6 Director’s Report 2.7 The Auditors Report 2.8 Statement Of Sources And Application Of Fund 2.9 The Value Added Statement 2.10 IMPORTANCE OF FINANCIAL STATEMENT 2.11 The Credibility Of Published Financial Statement 2.12 Information Source 2.13 Companies Financial Analysis 2.14 the published financial statement of guinness NIGERIA References CHAPTER THREE Research design and methodology 3.1 Research design 3.2 Sources of data 3.3 Research instrument 3.4 Reliability /validity of research instrument 65 3.5 Population 3.6 Sample size / techniques 3.7 Administration of research instrument 3.8 Method of data analysis 3.9 Decision criterion for validation of hypothesis References CHAPTER FOUR Data presentation and analysis 4.1 Data presentation 4.2 Testing of hypothesis CHAPTER FIVE Summary of findings, conclusions and recommendation 5.1 Summary of findings 5.2 Conclusions 5.3 Recommendations Bibliography Appendix