Shehu Sani and Khadija Salihu Abubakar 2022. Analysis of the Effect of Sales Growth and Managerial Efficiency on the Profitability of Health Care Firm In Nigeria . UMYU Journal of Accounting and Finance Research . 4, 2 (Dec. 2022), 1–15. DOI:https://doi.org/10.61143/umyu-jafr.4(2)2022.001.