Impact of Financial Constraints on Firms' Investment Decision in Nigeria

40 PAGES (16159 WORDS) Finance Project

The study is focused in examining financial constraint and investment decision of firms in Nigeria. The study seeks to reveal various financial constraints that are having effect on firms’ investment decision. The data have been taken from the balance sheet of nine (9) manufacturing firms listed in the Nigerian Stock Exchange for the time period 2008 to 2012. Multiple regression analysis has been done to examine the relationship among firm’s size, dividend payout ratio, firm’s age, capital stock, debt and cash flows and investment.

The empirical findings show their investments are much affected by fluctuations in their cash flows or retained earnings as it has a positive influence on investment and that there is positive relationship between the firms’ size and investment as well as debt  while a negative relationship exists between firms’ age, capital stock, and investment. It also reports that there is negative relationship between dividend payout ratio and the investment as well as 

The study, thus, concluded that financial constraints are present in the market, which indicates that the firms are unable to access to external forms of financing. In addition, the presence also signifies the presence of asymmetric information problem, agency cost, tax exhaustion cost e.t.c. between the firm and its financer. 

It thus, recommended that an optimal dividend decision with less effect on the firms’ investment decision should be embraced upon by the firms. In addition, firms should opt for a strategy of using modest levels of debt and overinvesting as a way of increasing debt capacity.