ABSTRACT
The main thrust of this study is to investigate the relevance of accounting information in the published financial statements of corporate organizations in Nigeria to users. To achieve this objective, a sample of one hundred (100) respondents were selected in Benin City to represent the population. The study adopted a survey design, using data obtained from the administered questionnaires. Six research questions were developed, while six hypotheses were formulated and tested in the study. The findings reveal that the accounting information in published financial statements of corporate organizations in Nigeria, are relevant to users. Based on the findings, it is recommended among others that all companies operating in Nigeria should as a matter of urgency employ the services of qualified chartered accountants to take charge of their accounting and finance departments. This will help to ensure the quality of accounting and finance information presented by companies to users.
TABLE OF CONTENT
Cover Page i
Title page ii
Certification iii
Declaration iv
Dedication v
Acknowledgement vi
Table of content vii
Abstract ix
Chapter One: Introduction
1.1 Background to the study 1
1.2 Statement of the research problem 2
1.3 Research questions 3
1.4 Objectives of the study 4
1.5 Hypothesis of the study 4
1.6 Significance of the study 5
1.7 Scope of the study 6
1.8 Limitation of the study 6
1.9 Definition of terms 6
Chapter Two: Literature Review
2.1 Introduction 8
2.2 Conceptual Review 8
2.3 Theoretical Review 23
2.4 Empirical Literature 24
Chapter Three: Methodology
3.1 Introduction 30
3.2 Research design 30
3.3 Population and sample 30
3.4 Theoretical Framework 30
3.5 Model specification 31
3.6 Method of data analysis 32
3.7 Sources of data 32
Chapter Four: Empirical Analysis and Presentation of Result
4.1 Introduction 33
4.2 Correlation Analysis 33
4.3 Descriptive Statistics 34
4.4 Regression Analysis 36
Chapter Five: Summary of Findings, Recommendations and Conclusion
5.1 Summary of Findings 39
5.2 Recommendations 39
5.3 Conclusion 40
References 41
