@incollection{, 9291A03140BE87E589B62FEB4C434453 , author={{SulaitTumwine} and {SentrineNasiima} and {Dr. NixonKamukama} and {Makerere University Business School}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1421928 } @incollection{b0, , title={{The analysis and use of financial ratios: A review article}} , author={{ PBarnes }} , journal={{Journal of business finance & accounting}} 14 4 , year={1987} } @incollection{b1, , title={{Firm resources and sustainable competitive advantage}} , author={{ JBarney }} , journal={{Journal of Management}} 17 , year={1991} } @book{b2, , title={{Financial statement analysis: Theory, application, and interpretation (4 th Ed}} , author={{ LABernstein }} , year={1989} , publisher={Richard D. 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of intellectual capital}} 6 2 , year={2005} } @incollection{b7, , title={{Initial human and financial capital as predictors of new venture performance}} , author={{ ACooper } and { FJGimeno-Gascon } and { CWoo }} , journal={{Journal of Business Venturing}} 9 5 , year={1994} } @incollection{b8, , title={{Coefficient alpha and the internal structure of tests}} , author={{ LJCronbach }} , journal={{Psychometrika}} 16 3 , year={1951} } @incollection{b9, , title={{Stewardship Theory or Agency Theory: CEO governance And Shareholder Returns}} , author={{ LDonaldson } and { JHDavis }} , journal={{Australian Journal of Management}} 16 , year={1991} } @incollection{b10, , title={{Interpreting financial performance measures}} , author={{ WEdwards }} , journal={{Journal of business finance & accounting}} , year={2004} } @book{b11, , title={{Le Capital Immate´riel de l'Entreprise: identification, mesure, management (Immaterial Capital of the Enterprise: Identification, Measure, Management) E´ditions Maxima}} , author={{ LEdvinsson } and { MMalone }} , year={1999} , address={Paris} } @incollection{b12, , title={{Green Paper: Entrepreneurship in Europe, Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions}} , journal={{European Commission}} 27 03 , year={2007} , note={COM} } @book{b13, , author={{ AField }} , title={{Discovering Statistics Using SPSS}} Sage, London , year={2006} , note={2nd ed.} } @incollection{b14, , title={{Human capital and structural upheaval: a study of manufacturing firms in the West Bank}} , author={{ BHonig }} , journal={{Journal of Business Venturing}} 16 6 , year={2001} } @incollection{b15, , title={{Growth of new start-up firms: evidence from the Japanese manufacturing industry}} , author={{ YHonjo }} , journal={{Applied Economics}} 36 4 , year={2004} } @incollection{b16, , title={{Intellectual capital and performance: testing interaction effects}} , author={{ NKamukama } and { AAhiauzu } and { JNtayi }} , journal={{Journal of Intellectual Capital}} , year={2010} } @book{b17, , title={{intellectual capital elements and financial performance in microfinance institutions in Uganda}} , author={{ NKamukama }} , year={2011} , address={Kampala} Makerere University , note={PhD thesis} } @incollection{b18, , title={{Determining sample size for research activities}} , author={{ PKrejcie } and { DWMorgan }} , booktitle={{Educational and Psychological Measurement}} , year={1970} 30 } @incollection{b19, , title={{Human capital and growth: Romanian small firms}} , author={{ ELafuente } and { RRabetino }} , journal={{Journal of Small Business and Enterprise Development}} 18 1 , year={2011. 2011} } @incollection{b20, , title={{Intellectual capital efficiency and firm's performance: study of Malaysian financial sectors}} , author={{ NMMaheran } and { AIKhairu }} , journal={{International Journal of Economics and Finance}} 1 2 , year={2009} } 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