Anidebe, F. C., P. C. Umenzekwe, and C. U. Uchegbu. “RESEARCH AND DEVELOPMENT EXPENDITURES AND FIRM VALUE OF SELECTED INDUSTRIAL GOODS COMPANIES IN NIGERIA”. Journal of Contemporary Issues in Accounting, vol. 2, no. 1, Aug. 2021, pp. 129-40, https://journals.unizik.edu.ng/jocia/article/view/939.