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International Journal of Innovative Finance and Economics Research 11(1):43-50, Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting Horizons, 17, 97–110. Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. Udefi, G. N., Onah, K. A., Nnabuenyi, C. F., & Nkwo, F. N. (2025). Influence of IFRS Adoption on the Financial Reporting Quality of Nigerian Public Companies. International Journal of Advanced Finance and Accounting, 6(2), 1–10. Questionnaire Section A: Please tick (?) the appropriate option. 1. Gender ? Male ? Female 2. Age Group ? 18–25 ? 26–35 ? 36–45 ? 46–55 ? 56 and above 3. Professional Role ? Stockbroker ? Portfolio Manager ? Financial Analyst ? Institutional Investor ? Others (Please specify): ___________ 4. Years of Investment Experience ? Less than 1 year ? 1–3 years ? 4–6 years ? 7– 10 years ? Over 10 years 5. Highest Academic Qualification ? OND/NCE ? B.Sc./HND ? M.Sc./MBA ? Ph.D. ? Professional Certification (e.g., ICAN, CFA) Instructions: Kindly rate the extent to which you agree with the following statements using the scale below: 1 – Strongly Disagree | 2 – Disagree | 3 – Neutral | 4 – Agree | 5 – Strongly Agree Relevance S/N Statement 1 2 3 4 5 1 The financial reports of consumer goods firms contain timely information. ? ? ? ? ? 2 Financial reports help me predict future company performance. ? ? ? ? ? 3 Information in annual reports influences my investment decisions. ? ? ? ? ? Faithful Representation S/N Statement 1 2 3 4 5 4 The financial statements accurately reflect the company's financial condition. ? ? ? ? ? 5 Financial reports are free from material error or bias. ? ? ? ? ? 6 The reports are complete and easy to understand. ? ? ? ? ? Comparability and Consistency S/N Statement 1 2 3 4 5 7 The accounting methods used are consistent over time. ? ? ? ? ? 8 Financial information is comparable across different companies. ? ? ? ? ? 9 I can identify trends from year to year in financial reports. ? ? ? ? ? Portfolio Selection and Diversification S/N Statement 1 2 3 4 5 10 I rely on financial reports to select investment portfolios. ? ? ? ? ? 11 I use financial statements to diversify my investments. ? ? ? ? ? 12 Financial reports influence how I balance risk across investments. ? ? ? ? ? Capital Allocation Efficiency S/N Statement 1 2 3 4 5 13 I use financial reports to decide which companies to invest more capital in. ? ? ? ? ? 14 Financial reporting quality affects how I allocate investment funds. ? ? ? ? ? 15 Reliable financial information improves the efficiency of my investment decisions. ? ? ? ? ?
