Odewusi, Oyetola O., Folajimi Festus Adegbie, and Appolos N. Nwaobia. “The Controlling Role of Corporate Governance in Enhancing Firm Value through Human Resource Accounting in the Manufacturing Sector: Evidence from Nigeria”. Archives of Business Research 13, no. 03 (March 25, 2025): 30–43. Accessed May 31, 2026. https://scholarpublishing.org/journals/index.php/ABR/article/view/1973.