Effect of Non-Current Assets on The Financial Performance of Manufacturing Firms in Nigeria

The study examined the effect of non-current assets on financial performance manufacturing firms in Nigeria. independent variable is assets, proxied by log with two control variables (firm size and leverage), while dependent performance, return (ROA). ex-post facto research design made use secondary data drawn from annual reports accounts four (4) companies listed consumer goods sector Nigerian economy, covering a period ten (10) years 2010 to 2019, both inclusive. theories this were anchored dynamic theory organic theory. E-Views version 9.0 software statistical package was used run panel ordinary least squares (OLS) for study. multiple regression model applied determine extent (non-current assets) (financial performance) under investigation. result revealed that (NCA) have positive but insignificant (ROA) Based findings, researchers recommended management ensure amount spent acquiring company monitored controlled order increase their (profit). Also, government regulatory body (CAMA) should make sure only small part profit generated will be acquisition property, plant, equipment (PP & E) company.