@incollection{,
	
					
					
					3868E2D820258E0D6E2E5881B0945648
				,
	author={{Philip OlawaleOdewole} and {Titilayo MoromokeOladejo} and {Obafemi Awolowo University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1773951
}

@book{b0,
	
	
		,
	title={{References Références Referencias}}
		
	

}

@book{b1,
	
	
		,
	title={{Essentials of Human Resource Management}}
		,
	author={{
			YKAdebayo
		}}
		
			,
	year={2006}
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}

@book{b2,
	
	
		,
	title={{Pension Industry Development in Nigeria -The Thrust of the Pension Reform Act}}
		,
	author={{
			AAdegbayi
		}}
		
		
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}

@book{b3,
	
	
		,
	title={{The Contributory Pension Scheme: Institutional and Legal Frameworks', CBN Ballion}}
		,
	author={{
			MKAhmad
		}}
		
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	year={2006}
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}

@book{b4,
	
	
		,
	title={{Celebrating 10 Years of Pension Reforms', The Economy}}
		,
	author={{
			CAjaero
		}}
		
			,
	year={2014. July 5}
			
		
	

}

@book{b5,
	
	
		,
	title={{Pension Fund Administration in Nigeria: Problems and Prospects of Implementation}}
		,
	author={{
			POAkeni
		}}
		
			,
	year={2009}
		
		
			Papers Presentation at the University of Benin, Edo State
		
	

}

@incollection{b6,
	
	
		,
	title={{The New Contributory Pension Scheme in Nigeria: A Critical Assessment}}
		,
	author={{
			BAAmujiri
		}}
	
	
		,
	journal={{NJPALG}}
		
			14
			1
			
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	year={2009}
		
	

}

@book{b7,
	
	
		,
	title={{Handbook of Personnel Management Practice}}
		,
	author={{
			MAArmstrong
		}}
		
			,
	year={2010}
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}

@book{b8,
	
	
		,
	title={{Understanding the New Pension Reform Act (PRA, 2004)', CBN Ballion}}
		,
	author={{
			ABalogun
		}}
		
			,
	year={2006}
			30
			
		
	

}

@book{b9,
	
	
		,
	title={{Investment and Risk Management under the New Pension Scheme, CBN Ballion}}
		,
	author={{
			LDDalang
		}}
		
		
			,
	year={2006}
			30
			32
		
	

}

@incollection{b10,
	
	
		,
	title={{}}
		,
	author={{
			SKDhameji
		} and {
			SDhameji
		}}
		
	
	
		,
	journal={{Industrial Psychology}}
		
			,
	year={2009}
			,
	publisher={S.K. Katara and Sons}
		
	

}

@incollection{b11,
	
	
		,
	title={{The Pension System and Retirement Planning in Nigeria}}
		,
	author={{
			TMFapohunda
		}}
	
	
		,
	journal={{Mediterranean Journal of Social Science}}
		
			4
			2
			
			,
	year={2013}
		
	

}

@incollection{b12,
	
	
		,
	title={{Contributory Pension System as a Tool for Economic Growth in Nigeria'}}
		,
	author={{
			UGanu
		} and {
			ETsado
		}}
		
	
	
		,
	journal={{International Journal of Business and Behavioural Sciences}}
		
			2
			8
			
			,
	year={2012}
		
	

}

@book{b13,
	
	
		,
	title={{Senate Passes Pension Reform Bills: Leadership'}}
		,
	author={{
			JNda-Isaiah
		}}
		
			,
	year={2014. April 9}
			4
		
	

}

@incollection{b14,
	
	
		,
	title={{Implications of the New Pension Reform for Social Security Planning in the Local Government}}
		,
	author={{
			NENnanta
		} and {
			CIOkoh
		} and {
			CSUgwu
		}}
		
		
	
	
		,
	journal={{Arabian Journal of Business and Management Review}}
		
			1
			4
			
			,
	year={2011}
		
	

}

@incollection{b15,
	
	
		,
	title={{Impact of Contributory Pension Scheme on Economic Growth in Nigeria}}
		,
	author={{
			TF INwanne
		}}
	
	
		,
	journal={{Global Advanced Research Journal of Management and Business Studies}}
		
			4
			8
			
			,
	year={2015}
		
	

}

@incollection{b16,
	
	
		,
	title={{The Controversy on the Implementation of the Contributory Pension Scheme (CPS) in Nigeria: The Accounting Perspective'}}
		,
	author={{
			POOdewole
		}}
	
	
		,
	journal={{International Journal of Economics}}
		
			5
			2
			
			,
	year={2017}
		
	
	,
	note={Finance and Management}

}

@incollection{b17,
	
	
		,
	title={{Pensions Reform in Nigeria: A Comparison between the Old and the New Scheme}}
		,
	author={{
			JOOdia
		} and {
			AEOkoye
		}}
		
	
	
		,
	journal={{Afro Asia Journal of Social Sciences}}
		
			3
			3
			
			,
	year={2012}
		
	

}

@incollection{b18,
	
	
		,
	title={{The Pension Reform Act 2004 and Well Being of Nigerian Retirees. A Sociological Evaluation of Its Provisions}}
		,
	author={{
			EAOlanrewaju
		}}
	
	
		,
	journal={{International Journal of Humanities and Social Sciences}}
		
			1
			21
			
			,
	year={2011}
		
	

}

@book{b19,
	
	
		,
	title={{A Critical Appraisal of Pension System Reform in Nigeria}}
		,
	author={{
			OAOrifowomo
		}}
		,
	editor={10 GON Z.J. INT'L}
		
			,
	year={2006}
		
	

}

@book{b20,
	
	
		,
	title={{The Inevitability of the Contributory Pension System: Opportunities and Challenges', Lecture Delivered at the National Conference on Implementation of Pension Reform Act}}
		,
	author={{
			AAOshiomole
		}}
		
		
			,
	year={2007. 2004}
		
	

}

@book{b21,
	
	
		,
	title={{Review of Factors that Slow Down the Processing of Retirement Benefits'. A Paper Presented at the Workshop Organised by the Institute of Chartered Secretaries and Administrators of Nigeria}}
		,
	author={{
			EOzor
		}}
		
			,
	year={2006}
			,
	address={Enugu}
		
	
	,
	note={Held at Modotel}

}

@incollection{b22,
	
	
		,
	title={{}}
	
	
		,
	journal={{Pension Reform Act (PRA)}}
		
			2004
		
	

}

@incollection{b23,
	
	
		,
	title={{Pension Act}}
	
	
		,
	journal={{Pension Reform Act}}
		
			2014
			,
	year={2014}
		
	
	,
	note={PRA}

}

@book{b24,
	
	
		,
	title={{Comparative Regulation of Private Pension Plans}}
		,
	author={{
			MFRobeho
		}}
		
		
			,
	year={2002}
		
	

}

@incollection{b25,
	
	
		,
	title={{Evaluation of the Application of the Contributory Pension Scheme on Employee Retirement Benefits of Quoted Firms in Nigeria}}
		,
	author={{
			KOSule
		} and {
			CIEzugwu
		}}
		
	
	
		,
	journal={{African Journal of Accounting, Economics, Finance and Banking Research}}
		
			4
			4
			
			,
	year={2009}
		
	

}

@incollection{b26,
	
	
		,
	title={{Scheme on Employee Retirement Benefits of Quoted Firms in Nigeria}}
		,
	author={{
			KOSule
		} and {
			CIEzugwu
		}}
		
	
	
		,
	journal={{Economics, Finance and Banking Research}}
		
			4
			4
			
			,
	year={2009}
		
	
	,
	note={African Journal of Accounting}

}

@book{b27,
	
	
		,
	title={{The New Pension Act 2014: Hope for the Nigerian Employee', Daily Independent, Tuesday}}
		,
	author={{
			ATobiloba
		}}
		
			,
	year={2014. July 8}
			
		
	

}

@book{b28,
	
	
		,
	title={{Contributory Pension: A New Approach to Financing Pension Scheme in Ni.geria': A Paper Presented at a Seminar Organized by Mokasha}}
		,
	author={{
			DSUgwu
		}}
		
			,
	year={2006}
		
	

}

@book{b29,
	
	
		,
	title={{Jonathan Signs Nigeria's New Pension Bill into Law', Premium}}
		,
	author={{
			TUsman
		}}
		
			,
	year={2014. July 2}
		
	

}

@incollection{b30,
	
	
		,
	title={{An Evaluation of Public Perception on the New Pension Scheme in Nigeria': A Study of the Perception of the Academic Staff}}
		,
	author={{
			AAYunusa
		}}
	
	
		,
	journal={{Kogi Journal of Management}}
		
			3
			1
			
			,
	year={2009}
		
		
			Ahmadu Bello University
		
	

}