Ukpong, M. O., Ukpong, E. G., & Ibok , N. (2024). Intellectual Capital Efficiency and Cost of Capital among Listed Manufacturing Companies In Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR], 2(3), 12–22. https://doi.org/10.33003/fujafr-2024.v2i3.120.12-22