The article explores how different factors affect the stock returns of large companies in Nigeria. They looked at things like company size, age, management quality, and economic factors like inflation and interest rates. The study found that inflation, money supply, and interest rates have a negative impact on stock returns, while firm size and age have a positive impact. Factors like P/E ratio and market to book value ratio didn't show a significant effect on stock returns. The researchers suggest that regulators should pay more attention to certain financial ratios, companies should stay updated on technology, and everyone involved in the stock market should be aware of economic risks.