@incollection{,
	
					
					
					D455B96B4B2301E7B241F8C950C44654
				,
	author={{Mike A.Onodje}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1434149
}

@incollection{b0,
	
	
		,
	title={{Cost of power outages in Nigerian Manufacturing sector}}
		,
	author={{
			AFAdenikinju
		}}
	
	
		,
	journal={{African Journal of Economic Policy}}
		
			6
			1
			
			,
	year={1999. June}
		
	

}

@incollection{b1,
	
	
		,
	title={{Adjustment Programme and Structural Shift in the Nigerian Industrial Sector}}
		,
	author={{
			AEAkinlo
		}}
	
	
		,
	journal={{Ife Journal of Economics and Finance}}
		
			3
			1
			7
			,
	year={1996}
		
	

}

@incollection{b2,
	
	
		,
	title={{Some Test of specification of Panel Data: Monte Carlo Evidence and an Application to Employment Equations}}
		,
	author={{
			MArellano
		} and {
			SBond
		}}
		
	
	
		,
	journal={{Review of Economic Studies}}
		
			58
			
			,
	year={1991}
		
	

}

@book{b3,
	
	
		,
	title={{Import competition and Nigeria's Manufacturing sector}}
		,
	author={{
			ASBankole
		} and {
			OALawanson
		} and {
			AAminu
		}}
		
		
		
			,
	year={1999}
		
	

}

@incollection{b4,
	
	
		,
	title={{Analysis of the employment effects}}
	
	
		,
	journal={{African Journal of Economic Policy}}
		
			6
			1
			
			,
	year={June}
		
	

}

@incollection{b5,
	
	
		,
	title={{Initial Conditions and Moment Restrictions in Dynamic Panel Data Models}}
		,
	author={{
			RBlundell
		} and {
			SBond
		}}
		
	
	
		,
	journal={{Journal of Econometrics}}
		
			87
			
			,
	year={1998}
		
	

}

@book{b6,
	
	
		,
	title={{Sensitivity of Profitability to Working Capital Management in Indian Corporate Hospitals}}
		,
	author={{
			SBChristopher
		} and {
			ALKamalavalli
		}}
		
		
		
			,
	year={2009}
		
	

}

@incollection{b7,
	
	
		,
	title={{The Impact of EMU on trade Flows}}
		,
	author={{
			PDe Grauwe
		} and {
			FSkudenly
		}}
		
		
	
	
		,
	journal={{WeltwirtshaftlichesArchiv}}
		
			,
	year={2000}
		
	
	,
	note={pp139, 4. Available at RN}

}

@incollection{b8,
	
	
		,
	title={{Does Working Capital Management Affect Profitability of Belgian Firms?}}
		,
	author={{
			MDeloof
		}}
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			30
			
			,
	year={2003}
		
	

}

@incollection{b9,
	
	
		,
	title={{Liquidity-Profitability Tradeoff: An empirical Investigation in an Emerging Market}}
		,
	author={{
			AEljelly
		}}
	
	
		,
	journal={{International Journal of Commerce & Management}}
		
			14
			2
			
			,
	year={2004}
		
	

}

@book{b10,
	
	
		,
	title={{Effects of Work in Capital Management on SME Profitability}}
		,
	author={{
			PJGarcía-Teruel
		} and {
			PMartínez-Solano
		}}
		
		
		
			,
	year={2007}
		
	

}

@incollection{b11,
	
	
		,
	title={{Contract Heterogeneity, Operatin Shortfalls, and Corporate Cash Holdings}}
		,
	author={{
			JHao
		} and {
			WKim
		} and {
			RKRao
		}}
		
		
		FIN-13-09
	
	
		,
	journal={{Mccombs Research Paper Series}}
		
			,
	year={2009}
		
	

}

@incollection{b12,
	
	
		,
	title={{Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange}}
		,
	author={{
			ILazaridis
		} and {
			DTryfonidis
		}}
		
	
	
		,
	journal={{Journal of Financial Management and Analysis}}
		
			19
			1
			,
	year={2006. January-June}
		
	

}

@book{b13,
	
	
		,
	title={{the Performance of Nigerian Manufacturing Firms: Report on the Nigerian Manufacturing Enterprise Survey. A Research Supported by United Nations Industrial Development Organization (UNIDO), Nigerian Federal Ministry of Industry and Centre for the Study of African Economies}}
		,
	author={{
			AMalik
		} and {
			FTeal
		} and {
			SBaptist
		}}
		
		
		
			,
	year={2006}
			,
	address={United Kingdom}
		
		
			Department of Economics, University of Oxford
		
	

}

@incollection{b14,
	
	
		,
	title={{Impact of Aggressive Working Capital Management Policy on Firms' Profitability}}
		,
	author={{
			MSNazir
		} and {
			AfzaT
		}}
		
	
	
		,
	journal={{The IUP Journal of Applied Finance}}
		
			15
			8
			
			,
	year={2009. August 2009}
		
	

}

@book{b15,
	
	
		,
	title={{Working Capital Management and Firm's Profitability: An Optimal Cash Conversion Cycle}}
		,
	author={{
			HNobanee
		}}
		
		
			,
	year={2009}
		
	

}

@book{b16,
	
	
		,
	title={{A Note on Working Capital Management and Corporate Profitability of Japanese Firms}}
		,
	author={{
			HNobanee
		} and {
			AlHajjar
		} and {
			M
		}}
		
		
		
		
			,
	year={2009}
		
	

}

@book{b17,
	
	
		,
	title={{Working Capital Management, Operating Cash Flow and Corporate Performance}}
		,
	author={{
			HNobanee
		} and {
			AlHajjar
		} and {
			M
		}}
		
		
		
		
			,
	year={2009}
		
	

}

@incollection{b18,
	
	
		,
	title={{The impact of government policies on industrial development in Nigeria}}
		,
	author={{
			SCOkaro
		}}
	
	
		,
	journal={{The Nigerian Accountant}}
		
			
			,
	year={2004. July/Sept. 2004}
		
	

}

@incollection{b19,
	
	
		,
	title={{Working Capital Management and profitability -Case of Pakistani Firms}}
		,
	author={{
			NasrRaheman
		}}
	
	
		,
	journal={{International Review of Business Research Papers}}
		
			3
			1
			
			,
	year={2007. March 2007}
		
	

}

@incollection{b20,
	
	
		,
	title={{}}
		,
	author={{
			SRoss
		} and {
			RWesterfield
		} and {
			Jordan
		} and {
			B
		}}
		
		
		
	
	
		,
	journal={{Corporate Finance Fundamentals}}
		
			,
	year={2008}
			,
	publisher={Mcgraw Hill}
		
	
	,
	note={8th Edition}

}

@book{b21,
	
	
		,
	title={{Finance and accounting for business. Thompson publishers}}
		,
	author={{
			BRyan
		}}
		
			,
	year={2004}
			
			,
	address={UK}
		
	

}

@book{b22,
	
	
		,
	title={{Inventory and Working Capital Management: An Empirical Analysis}}
		,
	author={{
			PSingh
		}}
		
			,
	year={2008}
		
	

}

@incollection{b23,
	
	
		,
	title={{Impact of Working Capital Management in the Profitability of Hindalco Industries Limited}}
		,
	author={{
			JPSingh
		} and {
			SPandey
		}}
		
	
	
		,
	journal={{The Icfai University Journal of Financial Economics}}
		
			6
			4
			
			,
	year={2008}
		
	

}

@incollection{b24,
	
	
		,
	title={{A Scientific Routine for Stock Control}}
		,
	author={{
			RHWilson
		}}
	
	
		,
	journal={{Harvard Business Review}}
		
			13
			
			,
	year={1934}
		
	

}