Main Article Content
The paper examined the relationship between risk and returns in manufacturing firms. Listed on the Nigerian stock exchange. The paper empirically analyses risk control vis-a-vis returns from investment. Data were extracted from annual accounts of 20 manufacturing companies quoted in the Nigerian stock market. These data subjected to regression analysis and co-variance is deployed to test the hypothesis of the study. The finding shows negative relationship between risk and returns. The paper concludes that risk cannot be eliminated but can be minimized and control.