International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2020 | Volume: 4 | Issue: 10 | Page No.: 87-96 Effect of Firm Attributes on Firm Performance: An Interaction Approach UZOKA, P.U. , PROF. IFURUEZE, M.S., ANICHEBE, A.S. Abstract: This study evaluates the effect of corporate attributes and performance: an interaction approach. The study formulated seven objectives and hypotheses. The study adopted on ex-post facto design and used panel data collected from the financial reports of industrial firms in Nigeria from 2009 and 2018. The data were analyzed using ordinary least square regression. However some preliminary analyses such as descriptive statistics, correlation analyses were carried out. The result indicates that though operating efficiency, assets tangibility and leverage policy has negative and significant effect on performance. Firm age and corporate stability has negative but insignificant effect on performance. Firm growth and firm size has positive but insignificant effect on performance. The result reveals that the combination of operating efficiency with assets tangibility has more impact on performance than combination of any other attributes. This is followed by the combination of firm size with corporate stability.