Abstract
The broad objective of the study is to examine the relationship between cost of capital and earnings quality. The scope of this study is to examine the relationship between earnings quality and cost of quality. We will restrict this study to the Nigerian banking sub sector. The study will cover a period of ten years that is 2004 -2023. Multiple regression analysis was considered as the major technique for data analysis in this study. Multiple regression analysis is most advantageous to the study because it is employed to determine the impact of independent variable on the dependent variable. The outcome divulged that eearnings conservatism positively influences cost capital of DMBs in Nigeria. The outcome of this study further divulged that earnings persistence positively influence cost of capital of listed DMBs in Nigeria. Additionally the outcome revealed that earnings predictability positively influence cost of capital of DMBs in Nigeria. Finally, the outcome of the study divulged that earnings smoothness has no emblematic influence on cost of capital of DBMs in Nigeria. The study recommends that regulators enhance the efficiency of the Nigerian stock market to improve the integration of earnings information into share prices.