THE ROLE OF ACCOUNTING RATIO ANALYSIS IN MEASURING FINANCIAL PERFORMANCE OF A FIRM AND AIDING INVESTMENT DECISIONS

ABSTRACT

This study explains the various accoutning ratios that can be used in interpreting financial statements of businesses to determine the financial position of the firm as well as aid investors to make informed decisions. Questionnaires were distributed to 25 manament and non-management staff of MTN Uyo Office. Both primary and secondary sources of data was used for the study.The data Collected via the primary data sources were analyzed using simple averages and percentages. After ratios analysis conducted on the chapter four, mode at 95 level of confidence (5% level of significance).  Finally, it was established that ratios analysis evils business decision.

TABLE OF CONTENTS

Title Page                                                                                                      

Dedication                                                                                                      

Certification                                                                                                  

Acknowledgements                                                                                      

Table of Contents                                                                                          

Abstract                                                                                                                    

 CHAPTER ONE

INTRODUCTION

 Background Information                                                                   

 Statement of Problem                                                            

 Objectives of the Study                                                                     

 Research Question                                                                             

 Significance of the Study                                                                  

 Scope of the Study                                                                             

 Limitation of Study                                                                                      

 Definition of Terms used in the Study                                  

Reference                                                                                                                    

CHAPTER TWO

REVIEW OF RELATED LITERATURE                                       

Introduction                                                                                        

 Financial Statement Analysis                                                 

 Parties Interested in Financial Statement Analysis    

 Objectives of Financial Statement analysis               

 Sources of Information for financial

 Statement Analysis                                                                            

 Tools and Techniques of Financial

 Statement Analysis                                                                            

 Uses and Objectives of Ratio Analysis                                 

 Types of Ratio Analysis                                                                     

 Univariate Ratio Analysis                                                                  

 Multivariate Ratio Analysis                                                   

 Limitations of Ratio Analysis                                                

 Reference                                                                                                                    

CHAPTER THREE

RESEARCH METHODOLOGY

 Introduction                                                                                       

 Research Design                                                                                

 Data Collection Technique                                                    

 Population                                                                                          

 Sample Size and Sampling Technique                                                

 Instrument for Data Collection                                                          

 Questionnaires Administration                                                          

 Reference                                                                                                                    

CHAPTER FOUR

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

 Introduction                                                                                       

 Data presentation and Analysis                                                                      

 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

Introduction                                                                                       

 Summary and Discussion of Findings                                   

 Recommendations                                                                             

 Conclusion                                                                                          

 Reference                                                                                                       

BIBLIOGRAPHY                                                                                        

APPENDICES

Appendix 1     Research Questionnaire