Tsagem, Muhammad Musa, et al. “Impact of Working Capital Management, Ownership Structure and Board Size on the Profitability of Small and Medium-Sized Entities in Nigeria”. International Journal of Economics and Financial Issues, vol. 5, no. 1S, July 2015, pp. 77-83, https://econjournals.org.tr/index.php/ijefi/article/view/1346.