ABSTRACT

The study examined the effect of financial information on investors' confidence (A study of

(;iiinne Nigeria P/c). The specific objectives are; to ascertain the effect of earning per share on

the profitability of Guinness Nigeria P/c, to determine the effect of dividendper share on the re/u/u

on asset of the Guitmess, Nigeria P/c. The researcher adopted secondary data from financial

statement of Guinness Nigeria p/c that covered from 2007 to 2017. in testing the hjpotheses,

s/nip/c regression analycis ii'as used. Findings revealed that Earnings per share has a sign jicanI

effect on profitability of Guinness Nigeria P/c, findings further revealed that dividend per share

has a significant effect on return on asset of Guinness Nigeria P/c. The researcher recommended

that investors should carefully assess the financial statement the organization they want to

investment in before making their decision. The researcher also reconimended that corporate

organization should ensure that the information provided in the financial statement shows true and tthr

view. They should avoid any wrong information that would he deceii'fid the investors. The study further

recommends that corporate organization should ensure that the information provided in the

financial statement shows true and fair view. They should avoid any wrong information that would

he deceitful the investors.