ROLE OF CORPORATE GOVERNACE AND ETHICS ON THE PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

The study examine the role of corporate governance and ethics on the performance of manufacturing firms in Nigeria, employed a descriptive research design on corporate governance practice behveen the years 2005 to 2014 by manufacturing companies. The study used both descriptive statistics and econometrics method of analysis, using E-views 7 statistical software. The time series data of the top ten companies for the 10 years was used, ejnploying ordinary least square (OLS) method of analysis were used. The result of the descriptive statistics show that majority of the companies implemented the code of conduct, rides and regidation that ■emphasizes appropriate composition of the board' of directors and forecast of operations. Further analysis found that there was positive relationship behveen the return of equity and legal compliance, though the relationship is weak by the value. Also, there vere weak relationships behveen return on equity (ROE) and recommend that board compliance and proactive indicators. It means that companies obey the regulations in term of board composition, legal compliance and production projections, which are the major concerns oj this study. Meanwhile, some otter variables impacted more on ROE.