ภThe objective of this study is to establish if the differences in inflated-adjusted and historical
dividends per share and earnings per share will significantly alter the value relevance of
these accounting numbers. The paper is partitioned into five sections. Besides the foregoing
introduction, section two discusses the materials and method. Section three focuses on
empirical result. Section four harps on the discussion of the results and hypotheses testing.
This is followed by section five, the concluding part of the study