Osirim, M., O. Chukwu, U. S. Ahiakwo, and D. Nwineewii. “CAPITAL INTENSITY AND FINANCIAL RETURNS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA”. European Journal of Accounting, Finance and Investment, vol. 12, no. 1, Jan. 2026, pp. 152-66, http://cirdjournals.com/index.php/ejafi/article/view/1456.