Presented To

Department of Administration

In a company with a group structure, financial information is presented in two folds; via the consolidated and separate financial statements. The availability of the same class of information in two different statements carrying two differing figures may be confusing. Therefore, the investors and other financial information users having the two differing information available to them need to be guided as to which set(s) of information to base their decisions and predictions on. This study aims to provide evidence about the comparative value relevance of accounting information for consolidated and separate financial statement of listed financial service firms in Nigeria. The study described value relevance theories and was based on signaling theory, decision usefulness theory and equity value theory. The study population is the entire listed financial services firms throughout the period 2012- 2016. Accounting information was represented by earnings per share, book value per share, dividend per share and cash flow per share; these proxies were regressed against the market price per share. Data for accounting information were sourced from the annual reports of sampled firms and market prices from Nigerian stock exchange fact book. A census sampling was used after a 3-point filter was applied to the original population. It was found on the overall that both consolidated and separate accounting information were value relevant. However, consolidated accounting information was found to be more value relevant than the separate accounting information. The study therefore recommends the strengthening of firms‘ operations, reevaluation of the dividend policy and enhanced implementation of IFRS standard to ensure value relevant accounting information that will be useful to the shareholders in making informed decision and taking adequate actions.


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