Yinusa, Olumuyiwa GaniyuAriyibi, Mayowa EbenezerYunusa, Lateef AdewaleOlaiya, Kehinde Isiaq2021-11-082021-11-082021https://hdl.handle.net/11467/5073The study examined the impact of Operating leverage on firm value of quoted manufacturing firms in Nigeria. The study selected twentytwo (22) listed (Consumer goods sector) manufacturing firms listed on Nigeria Stock Exchange from 2013-2019.The data used for this study are panel data. The result of this study revealed that DVAS (Variability in sales) has negative insignificant effect on firm value at (?=-1.04, P>0.05). DVPBIT (Variability in profit before interest and tax) has positive insignificant effect on firm value at (?=12.6, P>0.05). OPLE (Operating leverage in asset) has negative significant effect on firm value at (?=-18.95, P<0.05). Based on the findings of the study, it were therefore recommended that; firms would benefit from the quick variability in fixed asset to current asset. (Changes in fixed cost into variable cost influences sales and long-run profit).eninfo:eu-repo/semantics/openAccessLeverageoperating leverageFirm valueFirmNigeriaArticle717791