ABSTRACT

This study examines the relevance of financial reporting on investment decision in Nigeria. The specific objective of the study is to determine the role of financial reporting in investment decision making and to investigate if there is any relationship between financial report and investment decision or potential investors. Primary and secondary data were collected for analysis. Simple percentage was used to analyzed the data collected and the result revealed that there is a relationship between financial statement and investment decision making by potential investors as the collected value if 28.211is greater than the critical value of 5.99. the study recommended that every financial institution should ensure that all material facts as regards the assets and equity of the organization should be reflected in their yearly financial statement