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The study provides valuable insights into creative accounting and its impact on shareholders' wealth among quoted companies in Nigeria. Using a sample of twenty (20) companies listed on the Nigerian Exchange Group (NGX) as of December 31, 2022, and covering a ten-year period from 2014 to 2023, ROA was the dependent variable, while DCAM, RAEM, ICSMT, and TAVD were the independent variables. The findings indicate that none of the independent variables significantly influence ROA among the quoted manufacturing companies during the study period. Specifically, a unit change in DCAM, RAEM, ICSMT, and TAVD leads to decreases in ROA by 0.14%, 0.42%, 0.54%, and 0.73%, respectively
