Title:
INFLUENCE OF ACCOUNTING INFORMATION AVAILABILITY TO MANAGEMENT ON THE PERFORMANCE OF INDUSTRIAL COMPANIES IN NIGERIA

Authors:
Idaka, Sunday Egbe, Ibrahim Mallam Fali, Nkang, Mary Eyong, Nigeria

Abstract:

The study set out to examine the of accounting information availability to management on performance of industrial companies in Nigeria from 2007-2018. In the course of the research, three research objectives were formulated, and the mythology adopted for the study is multiple regression technique. The researchers made use of both primary and secondary data. The data that were used in this study were collected through a well-structured questionnaire with a sample of 58 respondents and the secondary data were gathered through online and manual retrieval method on the annual reports of the companies. The data collected were analyzed with the aid of multiple regression technique. The findings from this study showed that there is a positive correlation and significant relationship between return on Assets, Return on Equity, EPS and managerial Information availability for the period that were reviewed. Based on this, it is concluded that Managerial Information Availability (AIA) play significant impact by aiding management to know the types of decision to make that will enable their companies to improve performance. This conclusion was drawn from regression results that obviously showed that, significant relationship exists between the independent and the dependent variables. It was therefore, recommended that management should always ensure that there is a well-structured accounting information system that should make available at the appropriate time qualitative and quantitative information to enable management makes timely decision.