Abhinav Bajaj, Dr. Hamendra Kumar Porwal, Rohini Singh, and Sarth Mahajan. “Empirical Evidence of Relationship Between Contingent Liability and Market Capitalization”. International Journal of Management Studies (IJMS), vol. 7, no. 1, Sept. 2021, pp. 71-81, https://researchersworld.com/index.php/ijms/article/view/896.