Olubunmi Florence, OsemeneMuritala, Taiwo A.Adewale, Adiat A.2020-05-242020-05-2420142315-6325http://hdl.handle.net/123456789/4031The study empirically examines the impact of creative accounting on firm performance in Nigeria using econometric analysis method on annual data of seven financial institutions over the period of 2006-2011. The results from Levin, Chin Chun unit root test shows that the all the variables were non-stationary at level. The results from the panel least square shows that non-performing loan is positively related to return on equity and dividend pay-out while gearing ratio and net income before tax is negatively related to both return on equity and dividend pay-out. ..enCreative AccountingBank performanceFinancial institutionPLSNigeriaArticle