FINANCIAL REPORTING AND INVESTMENT DECISION OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA

This study is carried out to examine the effect of financial statement quality on investment decision among SMEs in Nigeria. Chapter one of this study gave introductory aspeer of financial statement quality and investme decision in Nigeria SMEs. It also contains the statement of the problem which gives the general expression of the problems faced by SMEs when making investment decision. The chapter ab entails the research objectives, statement of hypothesis and research question which guides ind helps the research work greatly, also discussed in this chapter contains the significance of the study, limitation of the study, scope of the study and the definition of terms. Chapter two of this research work gives in-depth of the review of related literature which talks about ie the chapter deals with relevant conceptual, theoretical and empirical framework on financial statement quality and investment decision in SMEs. Chapter three of this study present the methodological concern used in conducting this research i discussed the research designs which summarize the manner the research work was carried out. It explains the population, sample size, sample techniques and the source through which data used was obtained. It also explains the method of data collection and analysis, validity and reliability of the instrument. Chapter four of this research work deals with the analysis and presentation of data gathered in the course of the research work using the case study selected. The analysed data was interpreted for more understanding. The hypothetical statement was tested and the result discussed in the discussion of findings. Finally, chapter five discussed summary, conclusion, recommendation, contributions to researcher's knowledge and Areas for further studies.