Accounting Information Relevance and Investor’s Decision in Nigerian Equity Market (2008-2014)

Mayaki Adeolu Thompson
Additional contact information
Mayaki Adeolu Thompson: Obafemi Awolowo University Akure, Ondo State, Nigeria

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 9, 289-297

Abstract: This study examines the relationship between accounting information relevance and investment decision. This is with a view to providing information on the relationship between accounting information relevance and investment decision in Nigerian Equity Market. The study used secondary data. The population consists of all investors in 200 firms quoted on the floor of Nigeria Stock Exchange. Purposive sampling technique was used in selecting 40 firms that were fully in operation during the period 2008-2014. Simple random sampling technique was used to select five investors from each firm totaling 200 investors. Secondary data on variables such as earning per share, dividend per share, price earnings ratio and earning yield were obtained from Annual Reports and accounts of sampled quoted firms in the Nigerian Stock Exchange and Factsbook for the period 2008-2014. The data obtained were analyzed using descriptive and inferential statistics. The findings showed that there is a significant positive relationship between accounting information and investment decision in Nigerian equity market. (t=1.607757; p=

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... -issue-9/289-297.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... ty-market-2008-2014/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:8:y:2024:i:9:p:289-297

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().