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ABSTRACT
Every business enterprises strives to attain a high degree of firm value. Our study investigate value relevance of selected listed firms in Nigeria, specifically three variables earnings per share, book value per share and dividend per share were investigated against share price. The study made use of secondary data sourced from annual reports of thirteen industrial goods firm listed in Nigeria Exchange Group for a time period of five years. The data were analysed with the aid of Eview-9 using the Ordinary Least Square. The results of findings revealed that Value relevance of accounting information is positively related to share price but the relationship was found to be insignificant, earnings per share was found to be negatively related to share price and the relationship was found to be insignificant, book value per share was found to be negatively related to share price and the relationship was found to be insignificant and dividend per share was found to be negatively related to share price and the relationship was found to be insignificant.
