Lucian J. Pitt,  Working Capital Efficiency and Firm Profitability – Nigeria and Kenya.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    May 2014, vol. 90(6). 1670 - 1675
    [viewed 26 April 2024]. Available from: https://publications.waset.org/pdf/9998415.