出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study was to establish the effect of accounting information on investment in Nigerian Poultry Agricultural Sector. Specifically the study investigated on the effects of profitability, gearing ratio and growth opportunity on investment in Nigerian agricultural sector. This study adopted a descriptive design which is described as a method of collecting information by interviewing or administering a questionnaire to a sample of individuals. The instrument of data collection for this research was a secondary guide as the study used secondary data. The study targeted all the investors in the industry. The sample of this study is 68 investors because the target population is infinite. Descriptive statistics such as mode, median, mean, standard deviation, etc were used to perform data analysis. These measures were calculated using Statistical Package for the Social Sciences (SPPS 20) software. SPSS tool (Statistical Package for the Social Sciences) was used to organize and analyze data. The study findings indicated that there was increase in number of investments in agricultural sector in Nigeria for the last three years. The results indicate that the variables; profitability, gearing ratio and growth opportunity were satisfactory in explaining investment. This conclusion is supported by the R square of 0.885. This means that the combined effect of the predictor variables (profitability, gearing ratio and growth opportunity) explains 88.5% of the variations in investment in agricultural sector. The results reveal that profitability, gearing ratio and growth opportunity are statistically significant in explaining investment in agricultural sector in Nigeria. Key Words : Accounting information, Investment, Gearing Ratio, Opportunity
