Nigerian Manufacturing Sector. Ex-post facto research design and secondary data were
utilized for the study. Data were sourced from Annual Reports of twenty (20) manufacturing
companies from 2008 to 2017. The variables utilized were Sales Growth (SG), Age of the
Firm (AF), Tangibility (TAN), Firm Size (FS), and Leverage (LEV) for firm specific variables.
Firm performance was measured by Return on Assets (ROA). Pooled Ordinary Least Square …