Empirical evaluation of value relevance of accounting information on share prices of listed service companies in Nigeria

The study was conducted to evaluate the connection between value relevance of accounting information proxied by EPS, BVPS, and CFO, stock prices quoted service companies in Nigeria. This presupposed on mixed results regarding which variables affect share mostly various exchanges economies from prior studies. Ex–post facto research design applied using published reports select firms Nigerian Exchange for years. Twenty (20) were selected purposively out twenty-five (25), population. Data analyzed Beta coefficient, t– values, P-values, r2 F–ratio. result revealed that EPS significant positive, while BVPS CFO positive but not statistically meaningful determining price movements It is concluded numbers are germane explaining movement recommended investors should make use income statement their investment decisions.