TEBHON SPIFF, A. . HUMAN CAPITAL COST ACCOUNTING AND MARKET VALUE OF NIGERIAN LISTED INSURANCE COMPANIES. BW Academic Journal, [S. l.], v. 2, 2025. Disponível em: https://bwjournal.org/index.php/bsjournal/article/view/3050. Acesso em: 9 nov. 2025.