Impact of Cashflow Reporting on Individual Investors’ Investment Decision Making in Nepal: with Reference of Kirtipur Kathmandu

Abstract

The research is an attempt to study the impact of cash flow reporting on the individual investors’ investment decision as well as to study the individual investors’ investment sectors and to study the transparency and trustworthiness sector for investment. The research is full based on primary data so data were collected through questionnaire and distributed to 180 respondents in Kirtipur, Kathmandu. SPSS and Excel are used to analysis, interpret and result data are present in different table. The study reveals that the investors are not confident about the impact of the cash flow reporting on their investment decision process. Individual investors’ are highly motivated to invest in hydro-power sector and beliefs it has transparency and trustworthiness sector for investment. Individual investors should consider cash flow statement and different factor like government policies, economic stability and capital structure during their investment process.