Abstract
The study focused on the impact of capital allowance on investment decision of selected oil and gas companies in Nigerian. Expo-facto research design was adopted. Two hypotheses were formulated to guide the study and were tested at 95 percent confidence level. The population consists of fifteen (15) oil and gas companies listed on the Nigerian Stock Exchange, the sample size used was seven oil and gas companies and judgmental sampling technique was adopted for the study. Data for the study were collected through secondary source. This was analyzed with Ordinary Least Square (OLS) regression technique. And the result of the hypotheses tested revealed that there is a positive and significant relationship between capital allowance and investment decision. Based on the findings, it was recommended that government should set up a body that will ensure regular review of capital allowance provided to investors and ensure that gray areas are addressed in order to enhance and attract more investors. JEL : D24, E22, G11 Article visualizations:
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