ABSTRACT

This study examined influence of information content in published financial statement on investment decision in Unilever Nigeria Pic and Nestle food Pic. The data for this study was collected by means of questionnaire. For the purpose of research, it was sub-divided into five chapters. Chapter one deals on introduction which includes statement of the problem, objectives of the study, statement of hypothesis, significance of the study and limitation of the study. Chapter two deals with review of related literature where influence of information content in published financial statement on investment decision making was reviewed. This boarders on the works of various professionals and intellectuals. Chapter three focuses on the methodology and statistical tool employed.lt talks about the means of collecting data and the analysis of this data. Chapter four deals with presentation of analyzed data hypothesis tested by the use of statistical tools of analysis, including personal interview, chapter five discusses the restatement of the problem, summary of findings, conclusions, recommendations and suggestion for further study. From the finding of this study, it was discovered that the investment decision of investors depends to a large extent to analyze and interpret using percentages and chi-square as tools for testing the hypotheses. The study findings was reveals that investment decision depends on their ability to understand the financial report, information as contain in the financial statements needs to be improved, financial statement should be prepared annually for the investor to know whether to continue invest or not. However for a long term investment decision, dividend ratio should be used in checking such decision because it shows how much return investor will earn at the end of every accounting period. The study therefore recommend, that much importance should be attached to published financial statement of companies by investor and investors should be made to understand fully the financial reports through periodic enlightenment education programme for prospective and existing investor