The objective of the study Include factors which may constrain or promote the effective use of financial accounting information, analysing impact of and roles of financial accounting information ascertaining whether there is a direct relationship between financial accounting information and the decision made in corporate organizations, identifying the information derived from financial accounting, with these objectives in mind, two hypotheses were formulated, the first hypothesis is that financial accounting information has contributed to effective decision making in First Bank of Nigeria PLC and the information content of annual financial statement of the bank is effective.
The descriptive research approach was chosen for this study and both primary and secondary data sources were explored. Two sets of questionnaire were distributed and in analyzing the data generated, simple percentage, statistical tables and chi-square were used.
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