IYOHA. U.O

This study examines the relationship between board diversity and the financial performance of firms in Nigeria. It explores how diverse board characteristics such as gender, age, expertise, and background influence firm profitability and overall financial health. The study made use of secondary data which were generated from the annual report of companies listed in my exchange group for the period 2020-2024. The data generated were analysed using ordinary least squares (OLS) regression techniques. The study found among others that board diversity does not have a significant impact on firm performance in the Nigerian Manufacturing sector. By implementing inclusive governance practices and reforming institutional frameworks, Nigerian manufacturing firms can unlock the full potential of board diversity to enhance innovation, accountability, and long-term sustainability.