The Role Of Accounting Information In Investment Decision Making

ABSTRACT This research was conducted after a thorough consideration of the role of accounting information in investment decision making. There is growing pressure around the world to promote greater transparency and disclosure, consistent with the importance of the growth of world trade and investment. Disclosure regulation varies internationally and there is often a lack of transparency especially in the emerging economies. From the study, we discovered that the quality of accounting information in terms of its accuracy, adequacy, reliability and mode of disclosure is a major determinant of …