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ISSN Approved Journal || eISSN: 2582-8185 || CODEN: IJSRO2 || Impact Factor 8.2 || Google Scholar and CrossRef Indexed

Peer Reviewed and Referred Journal || Free Certificate of Publication

Research and review articles are invited for publication in March 2026 (Volume 18, Issue 3) Submit manuscript

The impact of financial statement manipulation on investor confidence

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  • The impact of financial statement manipulation on investor confidence

Ogujiofor Magnus Nkemjika 1, *, Ozuomba Chidinma Nwamaka 2, Okonye Onyemazuwa 3 and Ilogho John Onowho 4

1 Department of Accounting Novena university Ogume Delta State Nigeria.

2 Department of Accounting University of Agriculture and Environmental sciences Umuagwo Imo State Nigeria.

3 Department of Accounting Novena university ogume Delta State Nigeria.

4 Novena University Ogume, Delta State Nigeria.

Research Article

International Journal of Science and Research Archive, 2025, 14(03), 1117-1123

Article DOI: 10.30574/ijsra.2025.14.3.0764

DOI url: https://doi.org/10.30574/ijsra.2025.14.3.0764

Received on 10 February 2025; revised on 17 March 2025; accepted on 20 March 2025

The study investigates the Impact of Financial Statement Manipulation on Investor Confidence. The study adopts survey research design and utilized a population which comprises accounting professionals, financial analysts, and corporate decision-makers within the financial sector. Out of the population, a sample size of 200 was selected using probability sampling technique. Data was collected from the respondent with the use of structure questionnaire and the data collected were analyzed using 4point Likert.  From the data analysis, result showed that falsification of revenue, inflated asset valuation with earning management among others factors such as lack of financial transparency affect investor confidence when making financial decision for investment. Based on this finding, the study recommended that companies should prioritize adopting transparent financial reporting practices that adhere strictly to regulatory standards and ethical guidelines and it is crucial for management to foster a culture of transparency, providing investors with clear, honest, and timely information

Financial Statement; Manipulation; Investor Confidence; Impact of Accounting Manipulation; Investor Confidence and Fraud

https://ijsra.net/sites/default/files/fulltext_pdf/IJSRA-2025-0764.pdf

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Ogujiofor Magnus Nkemjika, Ozuomba Chidinma Nwamaka, Okonye Onyemazuwa and Ilogho John Onow. The impact of financial statement manipulation on investor confidence. International Journal of Science and Research Archive, 2025, 14(03), 1117-1123. Article DOI: https://doi.org/10.30574/ijsra.2025.14.3.0764.

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.


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