The Relationship among Cash Flow, Firms’ Size and Financial Performance of Food and Beverage Companies Listed on the Nigerian Stock Exchange (NSE)

Abstract

IntroductionFinancial performance is fundamental in business world; it is one of the required tools of business management (Francoise, Gerald and Mansi, 2005). Performance can also be used as a measure to control organizational growth and development. The performance of an organization unfolds the level of improvement made by a company or firm within a period of time that is, financial performance serves as an instrument that measures the success of a company. Financial performance is often used as a benchmark for investors to invest their funds in a firm or company which is of requisite importance for investors, stakeholders and economy at large. According to Mirza and Javed (2013), for investors, the return on their investment is highly valuable, and a well-performing business can bring high and long-term return for their investors. Moreover, financial performance of a company will improve the income of its employees, bring better quality