Effect Of Accounting Estimates On Profitability Of Quoted Companies In Nigeria (A Study Of Selected Quoted Companies In Nigeria)  

ABSTRACT

The study aims at determining the effect of accounting estimate on the profitability of selected quoted companies in Nigeria, it adopts ex-post facto research design with an extensive reliance on secondary data from the financial statement of quoted company's annual report, and the judgemental sampling technique was employed in selecting the companies for 2010-2015 financial years. The study findings indicates that there is no significant effect of provision for bad debt on profitability of firms and it has a significant effect of provision for employees benefit on the profitability of firms. Therefore this study recommends that proper estimates should be made accurately in other to capture the real cost incurred so as to determine its effect on firms profitability.