HIGHLIGHTS
- What: 6 adopted in the study where the purposive sampling technique was used to select a sample size of forty-four listed manufacturing firms in Nigeria for the study. The study employed secondary data, and the multiple regression analysis method was used to analyses the findings. This research design makes it impossible to select, control and manipulate the factors necessary to study cause-and-effect relationships directly. For this study, nine years annual reports of forty-four selected manufacturing firms were adopted.
- Who: Help Desk from the firms in Nigeria have published the research work . . .

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