id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-204	Busari, Kassim ; Chechet, Ishaya Luka ; Abdullahi, Aliyu Ahmed; Mohammed, Ibrahim	VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA	2022	25	.pdf	application/pdf	5894	257	42	Consequently, the paper suggests that of listed financial service firms ought to reinforce their activities to boost incomes and productivity to improve the value relevance of earnings per share. Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 94 Table 2: Descriptive Statistics BVPS has an average value of N4.91k, and on the overall a standard deviation of N5.86k, the minimum BVPS is N0.00k and a maximum of N22.44k meaning that the average book value of equity per share of N4.91k for listed financial firm.	cache/gujaf-204.pdf	txt/gujaf-204.txt