INTERFACE OF LEVERAGE AND EARNINGS: AN INVESTIGATION INTO THE NIGERIA MANUFACTURING SECTOR, CASE OF NIGRIA BREWERIES PLC BY IKPEFAN, O.A. (LECTURER, BANKING & FINANCE, COVENANT UNIVERSITY, OTA, NIGERIA) Tel:0805313418 e-mail: ochei_ikpefan@yahoo.co.uk AND ENAHORO, JOHN A (LECTURER, DEPARTMENT OF ACCOUNTING, COVENANT UNIVERSITY, OTA, NIGERIA) Tel: 08023156314 e-mail: johnenahoro@yahoo.com