The purpose of this study is to examine the impact of firm performance on the quality of reported
earnings of listed companies in the Nigeria stock exchange .The m-score model has been used to
measure the earnings management existing in the sample companies. Company’s ratios and profit
number have been used as performance indicators. The results indicate substantial difference
existing among the significant factors influencing earnings quality of companies in Nigeria. This
study also shows that returns on asset(ROA) ,returns on capital employed(ROCE), Firm size and
profit before tax have impact on day sales receivable index (DSRI), depreciation index (DEPI),
leverage index (LVGI) of Nigeria companies listed Nigeria stock exchange. The study further shows
that the sale general administration index that does not have a significant relationship with firm
performance.
