The Impact Of Published Financial Statement On Shareholders Investment Decision” (a Study Of Guinness Nigeria Plc).

ABSTRACT Each person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performance describes once. Financial statements according to Illo umezie (2006:33) are like compasses “which navigators use to locate their bearing and find direction”.  People use them to gauge their financial positions at various points in their lives in order to judge their progress towards their financial goals.  Financial statements according …