This study examined the relationship between accounting information and stock price of listed service companies in Nigeria for a period of 10 years from 2011 to 2020. The dependent variable being stock price while the independent variables are earnings per share, firm size and acid test ratio. This study adopted an ex-post facto research design as it relies on secondary data extracted from the annual reports of 10 listed service companies in Nigeria. The daily stock prices for these companies were sourced from the Nigerian Exchange Group for the stated period. Pearson product moment correlation and descriptive statistics was used as the method of data analysis, with the aid of Statistical Package for Social Sciences (SPSS). The study revealed that earnings per share, firm size and acid-test ratio have significant positive relationship with stock price of listed service companies in Nigeria. Based on the findings of the study, it is concluded that accounting information have a positive significant relationship with the stock price of listed service companies in Nigeria. It was therefore recommended that since accounting information has been found as one of the causes of stock price volatility, it is therefore the responsibility of management to ensure proper preparation and presentation of accounting information to enable potential investors make economic and investment decisions. It is also recommended that proper regulations of accounting information should be put in place and strictly followed as accounting information has the ability to cause either an increase or decrease in the stock prices of listed service companies in Nigeria.
Keywords: Accounting information, Stock Price, listed service companies
