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Enekwe, Chinedu Innocent and UDEH, Sergius Nwannebuike and AKPAN, Friday Effiong INFLUENCE OF HUMAN RESOURCES VALUATION ON RETURN ON ASSETS OF LISTED OIL AND GAS COMPANIES IN NIGERIA. Journal of Accounting Information and Innovation, 8 (6). pp. 1-14. ISSN 4243 –406X