The study examined the empirical relationship between firm size, financial leverage and level of cash and cash equivalents of selected quoted manufacturing firms in the Nigerian Stock Exchange. Ex-post-facto research approach via panel least squares was employed to assess the nature and extent of association between these variables. Data were collated from the audited annual reports of thirty-seven (37) manufacturing firms for the thirteen year period: 2006-2018. | Sensitivity of cash positions to leverage and firm size of selected listed manufacturing firms in Nigeria,
