This study examined the relative value relevance of accounting information between manufacturing and financial services firms in Nigeria for 2018- 2023. The study employed a correlational research design in examining relative value relevance on samples of 17 and 17 listed manufacturing and financial services firms, respectively, in Nigeria for 2018-2023. Purely secondary data were extracted from the audited annual reports and accounts of the sampled firms, and a multiple regression technique was applied for data analysis. The Cramer-Z Test was conducted to compare the equality of coefficients and R-squared values, and STATA was used as a tool of analysis. Based on the nature of the data, the study aligns itself with the positivist paradigm. The study concludes a significant difference in the earnings per share and operating cash flow per share between the listed manufacturing and financial services firms in Nigeria. Overall, accounting information in financial services firms is more value-relevant than in manufacturing firms in Nigeria. Thus, the study recommends that existing and potential investors, shareholders and users of accounting information in financial services firms should rely more on dividends per share and earnings per share as they have a positive and significant relationship with the share price. Overall, the study recommends that investors redirect their investment to financial services firms as their accounting information is more value relevant.