IOSR-JEF   Volume-13 ~ Issue-2 ~ Mar. – Apr. 2022

[1]. Abiola, J. O. (2016). Widening the tax net: lessons from Lagos State, Nigeria. International Journal of Development and Management Review, 11(1), 198-207.
[2]. Aybarc, S. (2018). Public Economics and Finance. Chicago, USA: Olympia Publishers.
[3]. Bailey, S. J. (1995). Public sector economics: theory, policy and practice. Macmillan International Higher Education
[4]. Chimwani, B. I., Iravo, M. A., & Tirimba, O. I. (2014). Factors influencing procurement performance in the Kenyan public sector: case study of the state law office. International Journal of Innovation and Applied Studies, 9(4), 16-26.
[5]. Dreger, C., & Reimers, H. E. (2016). Does public investment stimulate private investment? Evidence for the euro area. Economic Modelling, 58(1), 154-158..

[1]. Adams, J., Khan, H. ., Raeside, R., & White, D. (2007). Research Methods for Graduate business and social science students. New Delhi: SAGE Publications India Pvt Ltd.
[2]. Afriza, E. S. D., & Daryanto, W. M. (2019). Measuring and comparing the financial performance of construction industry: an indonesia experience. International Journal of Business, Economics and Law, 19(1), 59-73.
[3]. Anbar, A., Alper, D. (2019), Bank specific and macroeconomic determinants of commercial bank profitability: Empirical evidence from Turkey. Business and Economics Research Journal, 7(2).
[4]. Anjichi, D. A. (2014). Effects of asset and liability management on the financial performance of commercial banks in Kenya. Unpublished MBA thesis, University of Nairobi.
[5]. Asha, N. N. (2014). Effect of Unclaimed Financial Assets on the Financial Performance of Commercial Banks in Kenya. Unpublished MBA thesis, University of Nairobi..

[1]. Abdi, A. F. (2018). The Effects of Internal Factors on Non-Financial Performance of Trucking Firms in Kenya: A Case of Dakawou Transport Ltd (Doctoral dissertation, United States International University-Africa).
[2]. Abdo, K. K. (2021). The Impact Of The Dividend Policy On The Market Value Of The Shares Of Public Shareholding Companies Listed On Amman Stock Exchange (2010-2019). Journal of Management Information and Decision Sciences, 24, 1-10.
[3]. Adiputra, I. G. (2016). The effect of internal and external factors on the value of a finn through its investment opportunities on the stock exchange of the Southeast Asian Countries. International Business Management, 10(4), 370-376.
[4]. Ahmeti, F., & Prenaj, B. (2015). A critical review of Modigliani and Miller's theorem of capital structure. International Journal of Economics, Commerce and Management (IJECM), 3(6).
[5]. Akinyi, J. (2020). Effect of Profitabilitys on the value of manufacturing firms listed at the Nairobi Securities Exchange (Doctoral dissertation, University of Nairobi).

[1]. Abdi,U and Ochoudho, G (2019). Effect of corporate restructuring on financial performance of Sacco's in Kenya. International Journal of Recent Research in Commerce Economics and Management. 6(4).
[2]. Al-Tamimi, H., Hussein, A., Miniaoui, H., & Elkelish, W. W. (2016). Financial Risk and Islamic Banks' Performance in the Gulf Cooperation Council Countries. The International Journal of Business and Finance Research, 9(5), 103-112.
[3]. Aasen, M. R. (2011). Applying Altman's Z-Score to the Financial Crisis: an empirical study of financial distress on Oslo Stock Exchange. Master's thesis, Norwegian School of Economics.
[4]. Babbie, E. (2002). The basics of social research. Belmont: CA: Wadsworth Publishing.
[5]. Barako, D. G, Ross, T. & Brown, M. (2013). Firm specific factors and access to financial services; University of New South Wales and Curtin University of Technology

[1]. Adelowo C. M, Olaopa R. O and Siyanbola W. O. (2012). Technology Business Incubation as Strategy for SME Development: How Far, How Well in Nigeria? Science and Technology 2(6), pp. 172-181.
[2]. Braga C. A, Fink C., and Sepulveda C. P (1999). Intellectual Property Rights and Economic Development.
[3]. Dixon A. N.(2015). Intellectual Property: Powerhouse For Innovation And Economic Growth A Publication Of International Intellectual Property And Technology Consulting (IIPTC) London; P. 2.
[4]. Eneh O. C (2011). Nigeria vision 20:2020-Issues, Challenges and Implications for Development Management. Assian Journal of Rural development 1(1); ISSN 1996-538X, pp. 21-30.
[5]. FMST (2005), Policy functions structure and operational guidelines of Technology Incubation Programme in Nigeria. Federal Ministry of Science and Technology (FMST), Abuja

[1]. Wang, Y., China's king of beverages Zong Qinghou aims to revitalize Wahaha, Forbes, 19 February 2020. Available from:
https://www.forbesindia.com/article/cross-border/china039s-king-of-beverages-zong-qinghou-aims-to-revitalise-wahaha/57805/1
[2]. Howson, NC., Dirty Water-The Danone-Wahaha Battle and Law, Politics and Contested Value in the PRC, 6 April 2010. Available from: www.ii.umich.edu/umich/v/.
[3]. Sinha, S., Covid-19 Coping Strategies for Beverage Companies in China, Food & Agribusiness, April 2020. Available from:
https://research.rabobank.com/far/en/sectors/beverages/Covid-19-coping-strategies-for-beverage-companies-in-china.html.
[4]. Pla-Barber, J., Sanchez-Peinado, E., and Madhok, A., (2010). Investment and Control Decisions in Foreign Markets: Evidence from Service Industries, British Journal of Management, 21, p. 738.
[5]. Rodrigues, M., 6 Lessons from China's Recovering Food and Beverage Industry after COVID-19, April 2020. Available from: https://www.kerry.com/insights/kerrydigest/2020/china-food-and-beverage-after-covid-19.

[1]. Aboje, A., Abdulfatai, J., Saka, A.A., & Onyeji, L. (2016) Economics and environmental impacts of oil exploration and exploitation in Nigeria, Energy Sources, Part B: Economics, Planning, and Policy, 11(3), 251-257. DOI:10.1080/15567249.2011.627411
[2]. Acheampong, A. O., Adams, S., & Boateng, E. (2019). Do globalization and renewable energy contribute to carbon emissions mitigation in Sub-Saharan Africa? Sci. Total Environ., 677, 436-446. DOI: https://doi.org/10.1016/j.scitotenv.2019.04.353.
[3]. Adams, S., Klobodu, E.K.M., & Apio, A. (2018). Renewable and non-renewable energy, regime type and economic growth. Renew. Energy, 125, 755–767.
[4]. Adedoyin, F. F., Gumede, M. I., Bekun, F. V., Etokakpan, M. U. & Balsalobre-lorente, D. (2019). Modelling coal rent, economic growth and CO2 emissions: does regulatory quality matter in BRICS economies? Sci. Total Environ., 710, 1362-1384, https://doi.org/10.1016/j.scitotenv.2019.136284.
[5]. Adedoyin, F.F., Alola, A.A., & Bekun, F.V. (2020). An assessment of environmental sustainability corridor: the role of economic expansion and research and development in EU countries. Sci. Total Environ., 713, 1367-1426, https://doi.org/10.1016/j.scitotenv.2020.136726.