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Abstract
There is a theoretical agreement that the environments within which businesses operate have great bearing on their performance. This research shows the empirical standing of this theoretical convergence with respect to the 20 most capitalized companies in Nigeria. Using the Ordinary Least Square and simple multiple correlation methods, we show the impact of the Nigerian business environment on the performance of these companies. Collectively, the variables of the environment have significant and positive impact on the companies’ performance. Government expenditure and inflation have positive impact while exchange rate and interest rate have negative impact but on the whole there was a positive and significant impact. Amongst the recommendations are that Government should pay more attention to capital expenditure on vital sectors like infrastructures and education while maintaining fiscal stability. The private sector should partner with Government in infrastructural investment instead of each company providing its own infrastructures. Keywords: Nigerian Business Environment, Company Performance, Nigeria.