Al Ani, M. K. (2015) “A Strategic Framework to Use Payback Period (PBP) in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman”, International Journal of Economics and Financial Issues, 5(2), pp. 469–475. Available at: https://www.econjournals.com/index.php/ijefi/article/view/1127 (Accessed: 22 October 2026).