Oyebola, Fatima Etudaiye-MuhtarAbdulkadir, Rihanat IdowuLola, Kafilah Gold2021-02-172021-02-1720171119-2259http://hdl.handle.net/123456789/4360Development of the banking sector and increasing importance of banks' role in the economy has significantly led to an increase in bank-focused literature. To this end, this study investigated microeconomic (bank specific and industry-specific) and macroeconomics determinants of bank profitability in 16 Nigerian commercial banks for the period 2010-2014. Using the pooled ordinary least square regression method, microeconomic factors, such as credit risk, capital adquacy, cost management efficiency, liquidity, size and marked structure as well as macroeconomic factors such as gross domestic product and inflationary rate were regressed against two measures of bank profitability (net interest margin and return on average assets). The results indicated that size, cost management efficiency, bank liquidity and market structure are significant microeconomics determinants of Nigerian commercial banks' profits while gross domestic product and inflation are the significant macroeconomic determinants with microeconomics factors having a higher explanatory power. Based on the findings, the study recommended that for Nigerian commercial banks.enCommercial banksMacroeconomicsNigeriaPanel dataProfitabilityArticle