Eyamu, Endurance Omovigho, et al. “The Determinants of Financial Distress in the Pre Covid-19 Era in Nigeria”. Journal of Accounting, Finance, and FinTech Advancements, vol. 1, no. 2, July 2025, pp. 95-104, https://ojs.proaksara.com/index.php/jaffa/article/view/93.