Anuolam M. O. (Ph.D) , ²M. O. Abani, (Ph.D) , ³O. I. Osiobe

¹Admiralty University of Nigeria, Department of Accounting, Business Administration and Economics, Faculty of Arts, Management and Social Sciences

²Bursary Unit, Admiralty University of Nigeria 08035405416

³Department of Accounting, Business Administration and Economics, Admiralty University of Nigeria.

DOI : https://doi.org/10.58806/ijsshmr.2024.v3i10n03

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ABSTRACT

This study examines the impact of financial reporting on investment of small and Medium Enterprises in Delta State, Nigeria. The study employed descriptive survey research design. A sample of 398 SMEs was employed for the study using simple random technique. Data collected was analyzed using correlation and chi-square technique. The results show that SMEs in Delta State do not use financial reporting in their decision making process. Besides, most of them do not even have adequate knowledge of financial reporting. The study therefore recommends that managers of SMEs should be trained on the use and preparation of financial reports by the various SMEs to enable them be able to use financial reports in their decision making process.

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