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ABSTRACT
This study examines impact of capital structure on non-financial firm’s performance in Nigeria using return on asset (ROA) as performance measure with four other capital structure variables as independent variables. A sample of six (6) non-financial firms were consider form 2019 to 2023. The data were analyzed using the descriptive statistics, correlation matrix and panel OLS regression techniques. The various analysis were employed to examine the relationship between capital structure on non-financial firms in Nigeria. The empirical results obtained, revealed that capital structure of firms significantly influences firms performance in Nigeria. From the finding far reaching recommendation were which would be useful to both financial managers as well as government and policy makers.
