A STUDY INTO INVESTORS RELIANCE ON FINANCIAL STATEMENTS

A STUDY INTO INVESTORS RELIANCE ON FINANCIAL STATEMENTS ( A CASE STUDY OF UNION BANK, UYO BRANCH)

ABSTRACT
Financial statements are the basic tools in which investors rely on making informed decisions concerning an organization. This study seeks to analyze how investors rely on financial statements and the study also shows how financial statements can be interpreted to users of financial statements. Questionnaires were administered through which data was collected the secondary source were analysis using ratios. The research finds out that the liquidity ratio of the bank was good which means the bank is highly liquid to meet its short term debts needs, the researcher recommendation amongst others was that investors at all level should at all times analyze and interpret financial statement before making an investment decision that will affect the investor’s plans. Also that in the case of analysis and interpretation of financial statement, a qualified Accountant should handle it and communicates the results to the interested party

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