Oyedare, Olufemi Akinloye & Oyedokun Akintunde Jonathan. “Effect of Cost Drivers on the Operating Profit of Pharmaceutical Companies in Southwest Nigeria”. Journal of Accounting, Finance, and Contemporary Management Research , vol. 2, no. 1, July 2025, pp. 25-44, https://jafacomar.lautech.edu.ng/index.php/jafacomar/article/view/29.