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Abstract
This study determined the effect of clean surplus model on accounting information on Nigerian Deposit Money Banks. This study adopted Ex-Post Facto research design for the purpose of this research. The study covered eight years annual reports and accounts of these Nigerian deposit money banks from 2011 to 2019. The data collected for the study were analyzed using financial ratios and the formulated hypotheses were tested using regression analysis with the aid of statistical package for social sciences (SPSS) 20.0. The study revealed that market price is relevant in determining book value per share of Nigerian deposit money banks. Another finding is that market price is relevant in determining earnings per share of Nigerian deposit money banks. The study recommended among others that due to the importance of earnings and book value in investment decisions, the study recommends that all Nigerian Deposit Money Banks on the Nigerian Stock Exchange should prepare Simplified Investor’s Summary Accounts (SISA) with emphasis on the most widely used accounting information. Key words: Clean Surplus, Accounting information, Book value per Share and Earnings per share