Abogun, S.Olowookere, J. K.Kasum, Abubakar Sadiq2021-03-022021-03-0220201118-6224http://hdl.handle.net/123456789/4436This study examined the value relevance of accounting information and the moderating effect of conservatism on the value relevance of earnings. The Ohlson equity valuation model was used in this study as basis for model specification. Explanatory research design was employed and as such, panel data were obtained from secondary sources. The model of the study was estimated using panel fixed effect estimation technique. The study found that accounting information, which includes earnings, book value of equity, dividend, and conservatism have significant impact on share price.enValue RelevanceAccounting InformationAccounting ConservatismArticle