@incollection{,
	
					
					
					173A8555C15688E9AFE8CF10E5B9AA4C
				,
	author={{Prof. M.N. KokoSam-Eleyi} and {Rivers State University}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2024954
}

@book{b0,
	
	
		,
	title={{Principle of project analysis, evaluation and management}}
		,
	author={{
			IRAkintoye
		}}
		
			,
	year={2002}
			,
	publisher={Unique Educational Publishers}
			,
	address={Ikeja}
		
	
	,
	note={st ed}

}

@book{b1,
	
	
		,
	title={{Advanced financial management: An analytical approach}}
		,
	author={{
			FEAkpan
		}}
		
			,
	year={2009}
			,
	publisher={Larigraphics Printers}
			,
	address={Jos}
		
	

}

@incollection{b2,
	
	
		,
	title={{Speed and strategic choice: How managers accelerate decision making}}
		,
	author={{
			LABarkovic
		}}
	
	
		,
	journal={{Journal of Strategic Management}}
		
			3
			
			,
	year={2009}
		
	

}

@book{b3,
	
	
		,
	title={{Financial accounting and reporting: An introduction}}
		,
	author={{
			BBenedict
		} and {
			JElliot
		}}
		
		
			,
	year={2011}
			,
	publisher={Pearson Publishers}
			,
	address={Owerri}
		
	
	,
	note={nd ed.}

}

@book{b4,
	
	
		,
	title={{Financial account}}
		,
	author={{
			MSBetter
		} and {
			MAMeigns
		} and {
			RWhittington
		}}
		
		
		
			,
	year={2009}
			,
	publisher={Hill Companies Inc}
			,
	address={New York}
		
	
	,
	note={th ed}

}

@book{b5,
	
	
		,
	title={{Financial statement analysis techniques}}
		,
	author={{
			ADamodaran
		}}
		
			,
	year={2012}
			,
	publisher={McGraw Hill Publishers}
			,
	address={New York}
		
	

}

@book{b6,
	
	
		,
	title={{Financial accounting theory}}
		,
	author={{
			IAElekwachi
		}}
		
			,
	year={2010}
			,
	publisher={Zetus Integrated Concepts Publishing}
			,
	address={Port Harcourt}
		
	

}

@book{b7,
	
	
		,
	title={{Accounting theory and practice}}
		,
	author={{
			MEGlautier
		} and {
			BCBlack
		}}
		
		
			,
	year={2010}
			,
	publisher={Minson Publishers}
			,
	address={Port Harcourt}
		
	

}

@book{b8,
	
	
		,
	title={{Introduction to financial accounting}}
		,
	author={{
			THall
		}}
		
			,
	year={2004}
			,
	publisher={Fulladu Enugu Publishing Company}
			,
	address={Enugu}
		
	

}

@book{b9,
	
	
		,
	title={{The nature of financial statement: Financial analysis tools and techniques for managers}}
		,
	author={{
			EAHelfert
		}}
		
			,
	year={2010}
			,
	publisher={El-Toda Venture}
			,
	address={Lagos}
		
	

}

@book{b10,
	
	
		,
	title={{Essentials of contemporary accounting}}
		,
	author={{
			CIJohn
		} and {
			PIWokeh
		}}
		
		
			,
	year={2017}
			,
	publisher={Ignatius Ajuru University Press}
			,
	address={Harcourt}
		
	
	,
	note={nd ed.. Port}

}

@book{b11,
	
	
		,
	title={{Managing change: Cases and concepts}}
		,
	author={{
			MJunna
		}}
		
			,
	year={2011}
			,
	publisher={McGraw Hill Publishers}
			,
	address={New York}
		
	

}

@book{b12,
	
	
		,
	title={{Decision making in organizations}}
		,
	author={{
			JKaurdi
		}}
		
			,
	year={2007}
			,
	publisher={Orion Publishing Group}
			,
	address={London}
		
	

}

@book{b13,
	
	
		,
	title={{Office management}}
		,
	author={{
			MNKoko
		}}
		
			,
	year={2018}
			,
	publisher={Pearl Publishers International Ltd}
			,
	address={Port Harcourt}
		
	

}

@book{b14,
	
	
		,
	title={{Principles of financial management}}
		,
	author={{
			AKKurfi
		}}
		
			,
	year={2015}
			,
	publisher={Benchmark Publishers}
			,
	address={Kano}
		
	
	,
	note={st ed}

}

@book{b15,
	
	
		,
	title={{Fundamental accounting principles}}
		,
	author={{
			KDLarson
		}}
		
			,
	year={2008}
			,
	publisher={McGraw Hill Companies Inc}
			,
	address={San Francisco}
		
	
	,
	note={th ed.}

}

@book{b16,
	
	
		,
	title={{Principle of Financial Accounting}}
		,
	author={{
			RFMeigns
		} and {
			JWilliams
		} and {
			SFHaka
		}}
		
		
		
			,
	year={2007}
			,
	publisher={McGraw Hill Companies Inc}
			,
	address={London}
		
	
	,
	note={th ed}

}

@incollection{b17,
	
	
		,
	title={{The ethics of creative accounting in financial reporting: The challenges of regulatory agencies in Nigeria}}
		,
	author={{
			EIOkoye
		} and {
			BBAlao
		}}
		
	
	
		,
	journal={{A quarterly Journal of Association of Natural Accountants of Nigeria}}
		
			16
			12
			
			,
	year={2012}
		
	

}

@book{b18,
	
	
		,
	title={{An overview of financial management}}
		,
	author={{
			IMPandey
		}}
		
			,
	year={2006}
			,
	publisher={Vikas Publishing House}
			,
	address={Delhi}
		
	
	,
	note={th ed.}

}

@book{b19,
	
	
		,
	author={{
			DPendrill
		} and {
			RLewis
		}}
		
		,
	title={{Advanced financial accounting. (5 th}}
				London
		
			,
	publisher={Kent Pitman Publishers}
			,
	year={2010}
		
	

}

@book{b20,
	
	
		,
	title={{Financial reporting in modern world}}
		,
	author={{
			SThomas
		}}
		
			,
	year={2008}
			,
	publisher={Fulladu Enugu Publishing Company}
			,
	address={Enugu}
		
	

}