ABSTRACT

This study was carried to evaluate the effect of financial information as a tool for business decision. The specific objectives were to determine the effect of proper documentation, preparation and publication of financial information on business organization decision and also to determine f effective decision making is a resultant effect of proper financial information. Primary data were used and source from distribution of questionnaire to the staff of God-first Nigeria Limited Umuahia, Abia State and it were analyzed with simple regression analysis using the Ordinary Least Squares (OLS) method The result revealed that proper documentation, preparation and publication of financial information has a significant and positive effect on business organization decision, effective decision making is a resultant effect of financial information. It was recommended that there is need for the management of organization to prepare proper documentation and publish its financial statement so as to attract prospective investors. There is need for management of organization to review its policies regularly and adjust where necessary policies that negatively affected decision of its organization. Management of organization should conduct a systematic search in various department and use information collected to address issues where necessary.