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Abstract

The study is the effect of accounting information on the performance of union bank Nigeria PLC. The study anchored on three objectives. The accounting information measured using the number of shareholders and volume of share while performance measured using ROE, EPS and net profit. The study reviewed several literature. Secondary data is used from the annual financial report of Union bank Nigeria plc for the period of seven years from 2012-2018. The study used linear regression, correlation analysis, and ANOVA was used. The findings revealed that accounting information based on shareholders and volume of share has little effect on EPS but no effect on ROE and Net profit.  The studies concluded accounting information has no significant effect on the performance of Union Bank Nigeria, PLC.

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