G.A. Nwokoye

This study carried out a research on liquidity and performance of listed manufacturing firms in Nigeria. The population of the study is one hundred & five (105) Manufacturing sampling firms. Four research questions and four hypotheses were stated. Data collection was from Nigeria Stock Exchange through the MachameStat. The data was analyzed in line with the research questions and hypothesis. Descriptive Statistics was conducted; the Pearson correlation coefficient was employed and the panel least squares methods in testing the hypotheses of this study. It was revealed that in research question 0, which implies that we should reject the null hypothesis �0 which state that There Is No Significant Impact of profit after tax margin (PATM) on the Performance Of listed Manufacturing firm In Nigeria. The research question 1, this result suggests that we accept the hypothesis ��1 which states that there is no significant effect of debtor management(DEBT_CA) on the performance/profitability of listed manufacturing firm in Nigeria