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ASSETS VALUATION AND ITS EFFECT ON THE FINANCIAL STATEMENTS OF MANUFACTURING COMPANIES

This study was carried out to ascertain the effect of asset valuation on profitability of manufacturing industries. A survey research design was adopted in which Ninety (90) workers of Obajana Cement manufacturing company were used and data were collected using questionnaire. Three research hypotheses were raised and tested; while the demographic information of the respondents were analyzed using simple percentage, the hypotheses were tested using chi-square statistics at a significant level of 5%.

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