Yusuf Shuaibu, M., and Aliyu Abubakar. “Impact of Firm-Level Determinants on Timeliness of Financial Reports Among Listed Non-Financial Firms in Nigeria”. Gusau International Journal of Management and Social Sciences, vol. 5, no. 2, Oct. 2022, p. 15, https://gijmss.com.ng/index.php/gijmss/article/view/127.