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Muhammad Aliero, Haruna and Sani Ibrahim, Saifullahi (2012): An Analytical Review of Financial Intermediation in the Rural Areas of Nigeria. Published in: Studies in the State of the Nigerian Economy (2012): pp. 323-333.

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Sani Ibrahim, Mr. Saifullahi and Muhammad, Mr. Abubakar (2013): Information and Communication Technology and Bank Performance in Nigeria: A Panel Data Analysis.