The article looked at how the quality of a company's earnings affects its financial performance in Nigeria. They used different measures like accruals quality, earnings persistence, predictability, and smoothness to assess earnings quality. The study found that overall, better earnings quality had a positive impact on a firm's financial performance. Specifically, earnings persistence had a positive effect, while accruals quality, predictability, and smoothness had a negative impact on financial performance. This suggests that paying attention to the consistency and predictability of a company's earnings can help guide decisions for managers, investors, and policymakers in Nigeria.