Global Journal of Economic and Finance Research

The study examined the role of financial statements in investment decision-making. The objective of the study was to determine the role of financial statements in the investment decision-making of First Bank Nigeria Plc. The study made use of secondary data collected from their annual report for the period of 2003-2022, retrieved from their website. To achieve the objectives, the study utilized the ordinary least squares regression method with the aid of using E-view to analyze the data. It was employed to estimate the effect of the independent variables on the dependent variable. The study discovered from the test of the hypothesis that financial statements exert a significant positive joint effect on investment decisions (R² = 0.698; p< 0.05). It therefore recommends that banks should ensure the information the financial statement discloses is correct and free from manipulation, else it will negatively affect the confidence of investors in making investment decisions.

Financial Statement, Financial information, Investment Decision, Firm, Ratio Analysis.

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