Effect Of Accounting Estimates On The Profitability Of Quoted Companies In Nigeria (A Study Of Selected Quoted Companies In Nigeria) :- Onyeri Victor C

ABSTRACT

The study aims -at determining the effect of accounting estimate on the profitability of extensive reliance on secondary data from the financial statement of quoted company's annual report, and the judgmental sampling technique was employed in selecting the significant effect ofprovision for bad debt on profitability offirms and it has a significant effect ofprovision for employeesbenefit on the profitability offirms. 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.