Firm Attributes and Financial Performance of Listed Consumer Goods Companies in Nigeria: The Moderating Role of Corporate Governance

This study examined firm attributes and financial performance of listed consumer goods companies in Nigeria. Themethodology of this study adopted an ex-post facto research design. The study used ten consumer goods companies from a population of twenty.Data were collected from the sampled companies and analysed using panel multiple regression technique. Findings were that, firm size and firm leverage had insignificant negative effect on financial performance of the companies sampled. Contrary, firm age and firm liquidity had significant negative effect on financial performance of listed consumer goods companies in Nigeria.