E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 3, 2023

Impact of Leasing Accounting Information on Investment Decision Making in Nigeria

Author(s): Ogiriki Tonye, Esther Ebiware


The study investigates the impact of leasing accounting information on investment decision making in Nigeria. The study identifies several factors that influence the use of leasing accounting information, including the size and complexity of leasing activities, legal and regulatory requirements, management information needs, and industry-specific factors. Moreover, the study explores the perceived usefulness of leasing accounting information in investment decision making and highlights the relevance of information asymmetry theory in the context of leasing arrangements. The findings suggest that leasing accounting information significantly influences investment decision-making in Nigeria and that companies should improve the quality and transparency of their leasing accounting information to enable investors to make better investment decisions. Additionally, regulators should ensure that companies comply with lease accounting standards and provide investors with adequate information, and investors should consider leasing accounting information as an important factor when making investment decisions.

Keywords: Leasing Accounting Information, Perceived Usefulness, Investment Decision Making

Pages: 364-368

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