Daniya, A.A., Lawal, T., Shuaibu, K. and Ibrahim, M.Y. 2024. Corporate Attributes and Value of Listed Manufacturing Firms in Nigeria: A Comparative Analysis. FUDMA Journal of Accounting and Finance Research [FUJAFR] . 2, 1 (Mar. 2024), 31–45. DOI:https://doi.org/10.33003/fujafr-2024.v2i1.49.31-45.