@incollection{, FF5253A0605EEE4BF5D5BCF300D459D7 , author={{Ikpefan} and {ocheiikpefan} and {Owolabi} and {Covenant University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1442127 } @incollection{b0, , title={{}} 945.00 , journal={{Non-Current Assets}} 13 , note={430.00 13,978,899.00 14,308,294.00 14} } @incollection{b1, , title={{}} 261.00 , journal={{Current Assets}} 26 } @incollection{b2, , title={{}} 352.00 28 , journal={{Total Assets}} 40 0 , year={199.00 25,246,926.00 23} } @book{b3, , title={{}} , author={{ Non-Current }} , year={Liabilities 3,211,728.00 3,192,000.00 3,247,199.00 3,569,746.00 3,733} 526 0 } @book{b4, , title={{Working Capital 9}} 931.00 6 , year={2012 2011 2010 2009 2008} 258 , note={741.00 2,168,737.00 1,926,687.00 (13,867,189.00) Total Equity 20,039,356.00 16,589,171.00 12,900,437.00 12,665,235.00 (3,012,770.00} } @book{b5, , title={{References Références Referencias}} } @book{b6, , title={{20 Nigerian Companies who made the Forbes Africa Top 25 Companies in West Africa Honoured in Lagos}} , author={{ AAdeyemo }} , year={2012. July 2} } @incollection{b7, , title={{The relationship between working capital management and profitability: Evidence from Saudi cement companies}} , author={{ AAAlmazari }} , journal={{British journal of economics}} 4 1 , year={2014} , note={management and trade} } @incollection{b8, , title={{Corporate profile of Cadbury Nigeria Plc}} , journal={{Applied logic Limited}} , year={2014} } @incollection{b9, , booktitle={{Financial Management and Control}} London , year={2006} , note={th ed.} } @incollection{b10, , booktitle={{Lagos: Modern Design & Associates Ltd}} , year={2012. 2008-2012} , note={Annual Report} } @incollection{b11, , title={{The effect of working capital management on firm's profitability: Empirical evidence from an emerging market}} , author={{ MSCharitou } and { MElfani } and { PLois }} , journal={{Journal of business & economic research}} 8 12 , year={2010} } @incollection{b12, , title={{Does working capital management affect profitability of Belgian firms?}} , author={{ MDeloof }} , journal={{Journal of business finance & accounting}} 30 3 , year={2003} } @incollection{b13, , title={{Working capital management of SME sector}} , author={{ SGul } and { MBKhan } and { SURehman } and { MTKhan } and { MKhan } and { WKhan }} , journal={{European journal of business and management}} 5 1 , year={2013} } @book{b14, , author={{ OIkpefan } and { JEnahoro }} , title={{Interface of Leverage and Earnings: An Investigation into the Nigerian Manufacturing Sector}} , year={2007. October/December} 40 , note={The Nigerian Accountant} } @incollection{b15, , title={{Corporate profile of Cadbury Nigeria Plc}} , journal={{Internet Securities Inc}} , year={2013} } @book{b16, , title={{Short-term finance and the management of working capital}} , note={Retrieved fromcatalogue.pearsoned.co.} } @incollection{b17, , title={{}} , journal={{Nestle Nigeria Plc}} , year={2012. 2008-2012} , publisher={Academy Press Plc} , note={Annual Report} } @book{b18, , author={{ SAOwolabi } and { SAAlayemi }} , title={{The study of working capital management as a financial strategy: 14. Pandey, I.M. (2005): Financial Management}} , year={2010} , note={New Delhi, UBS Publishers' Distributors PVT Limited} } @incollection{b19, , author={{ JPedro } and { MPedro }} , booktitle={{Effects of working capital management on SME Profitability}} , year={2007} 3 } @incollection{b20, , title={{Working capital management}} , author={{ RDPira }} , booktitle={{Analysis of the relationship between liquidity and profitability}} , year={2011} } @book{b21, , title={{Analysis of profitability determinants: Empirical evidence of commercial banks in new EU member states}} , author={{ ARoman } and { ITomuleasa }} , year={2012} , note={Retrieved from icfb} } @incollection{b22, , title={{Relationship between efficiency level of working capital management and return on total assets in Ise}} , author={{ MSen } and { EOruc }} , journal={{International journal of business and management}} 4 10 , year={2009} } @book{b23, , title={{Efficiency of working capital management and corporate Profitability, Financial practice and education}} , author={{ HHShin } and { LSoenen }} , year={1998} 8 } @incollection{b24, , title={{Working capital management, liquidity amongquoted firms in Nigeria evidence from the productive sector}} , author={{ SOUremadu } and { BCEgbide } and { PEEnyi }} , booktitle={{International journal of academic research in accounting, finance and management sciences}} , year={2012} 2 , note={Retrieved from www.hrmars.co nals} }