Yusuf, K. U., and A. B. Musa. “Impact of Country Macro Factors and Firm Specific Factors on Debt Capital Structure: Evidence from Non-Financial Firms in Nigeria”. FUDMA Journal of Accounting and Finance Research [FUJAFR], vol. 3, no. 3, July 2025, pp. 21-32, doi:10.33003/fujafr-2025.v3i3.191.21-32.