Alfawzan, L. S., N. H. Ab Razak, M. B. Tunde, and Z. B. M. Ashhari. “The Impact of Debt Restructuring on Debt Maturity, Cost of Capital and Cash Holding of Non-Financial Institutions in Developing Countries: A Conceptual Framework”. Advances in Social Sciences Research Journal, vol. 10, no. 12, Dec. 2023, pp. 29-38, doi:10.14738/assrj.1012.15965.