Changes in Accounting Estimates and Corporate Profitability of Listed Manufacturing Firms in Nigeria

The study aim to examine the effect of changes in accounting estimates on corporate profitability of manufacturing firms in Nigeria The study used secondary data from selected industrial businesses' financial filings from the Nigerian Stock Exchange (NSE), which spanned the years 2014 to 2023. The data was analysed using both descriptive statistics and Pearson Product Moment correlation analysis in SPSS. While operating expenditure ratio and return on equity appear to have no significant correlation, the data shows a considerable correlation between asset turnover ratio and return on equity. Accounting estimates has a significant influence on manufacturing firm profitability in Nigeria, according to the study. Asset turnover ratio and return on equity should be evaluated by manufacturing companies in order to improve their corporate profitability, according to the research.