id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-417	Akpos Yikarebogha (PhD), Erorogha 	COMPETITOR FINANCIAL STATEMENT PERFORMANCE APPRAISAL ANDFINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRM IN NIGERIA	2025	16	.pdf	application/pdf	6175	289	39	Erorogha Akpos Yikarebogha (PhD) Department of Accounting, Faculty of Management Sciences Federal University Otuoke, Bayelsa State eyikarebogha@yahoo.com +234 8034332885 https://doi.org/10.57233/gujaf.v6i2.06 Abstract focus of the study is on competitor financial statement performance appraisal and its relationship with financial performance of manufacturing companies in Nigeria. The results indicated that, while net profit before tax, return on equity and return on assets have significant relationship with competitor financial statement performance appraisal, earnings per share on the other hand, showed an insignificant relationship with competitor financial statement performance appraisal.	cache/gujaf-417.pdf	txt/gujaf-417.txt