Yusuf, Mohammed AliyuAbdulkarim, Shaibu Alhassan2023-12-102023-12-102020-09-09Yusuf, Mohammed Aliyu Ph.D Department of Accounting, Faculty of Management Sciences Federal University, Dutsinma, Katsina yusuf4real 82 @ gmaj 1 .com & Abudulkarim, Shaibu Alhassan Ph.D Department of Accounting, Faculty of Administration Nasarawa State University, Keffi abdulkarimalhassan@yahoo.comhttps://keffi.nsuk.edu.ng/handle/20.500.14448/575The objective of this study was to examine the determinants of corporate financial distress of listed consumer goods companies in Nigeria. To achieve this, data was collected from financial statements for the period of2009-2018. Ex-post facto research design was adopted, and the target population of the study was 21 companies listed on the Nigerian Stock Exchange out of which 13 companies were sampled using purposive sampling technique. Data was analyzed using logistic regression. The result of the study revealed that leverage is a significant predictor which is negatively related to the probability of financial distress while profitability is a significant predictor which is positively related to the probability of financial distress, liquidity. The study recommended that company management should ensure that there is moderate debt and equity financing as well as tiy to maintain a high profitability.enFinancial Distress, Liquidity, Leverage and Profitability.Article