In the face of increasing concerns over the earnings quality of commercial banks in Nigeria, the need to examine the effect of business efficiency on earnings quality is important. This study examined the effect of financial efficiency, operational efficiency and resource efficiency on earnings quality of 12 listed commercial banks in Nigeria. Firm size and inflation were introduced as control variables. In line with the ex post facto research design that was adopted for the study, quantitative financial information was extracted from the financial reports for the sampled banks for the period of 11 years (2012-2022) based on which relevant ratios were computed. The result of the multiple regression analysis revealed that financial efficiency and operational efficiency did not significantly affect earnings quality. Resource efficiency was however found to have a significant effect on earnings quality. It was recommended that banks should continue to monitor and improve their financial efficiency, streamline operational processes and optimize the allocation of their resources. It was concluded that while traditional measures of efficiency may not directly influence earnings quality, prudent resource management remains crucial for the long-term success of commercial banks in Nigeria.