Yuguda, Madu Abdulrazak, Abbo Usman, and Rohana Yusof. 2014. “Effect of Fiscal Decentralization and Revenue Allocation on Local Government Performance: The Nigerian Experience”. Journal of Governance and Development (JGD) 10 (2):55-68. https://e-journal.uum.edu.my/index.php/jgd/article/view/13873.