This study investigates the effect of accounting earnings on the gross national income of Nigeria. We used a sample of 101 firms listed that are listed on the Nigerian Stock Exchange covering the twelve years from 2006 to 2017. We found a positive and statistically significant association between the gross national income and gross profit, earnings before interest and tax, profit after tax and the book value of equity. Besides, we documented that inclusion of macroeconomic variables in the model, enhanced the impact of aggregate accounting earnings on gross national income
