id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
arjefm-1222	Giwa , Luka; Dibua , Ekene C	EFFECT OF COST OF SALES ON SHAREHOLDERS RETURN OF NIGERIAN COMPANIES	2025	12	.pdf	application/pdf	5137	251	33	The independent variables included finance costs, salaries and wages, and sales costs, while return on assets was used as a proxy for firm performance. Nwokeabia, Uguru, and Chukwu (2023) determined the impact of cost control on the corporate performance of listed brewery firms in Nigeria, using data from 2011 to 2021.	cache/arjefm-1222.pdf	txt/arjefm-1222.txt