Dengel, B. Y. ., M. . Ibrahim, and L. L. . Ojedele. “WORKING CAPITAL MANAGEMENT AND VALUE OF LISTED OIL AND GAS COMPANIES IN NIGERIA”. Kashere Journal of Accounting and Finance, vol. 2, no. 1, Nov. 2022, pp. 39-50, https://kajaf.com.ng/index.php/kajaf/article/view/25.