id	sid	eid	entity	type
aijbe-975	1	1	american interdisciplinary journal of business and economics issn	ORG
aijbe-975	1	2	2837	CARDINAL
aijbe-975	1	3	8.87	CARDINAL
aijbe-975	2	1	12	CARDINAL
aijbe-975	2	2	1	CARDINAL
aijbe-975	2	3	january-march	DATE
aijbe-975	2	4	2025	CARDINAL
aijbe-975	2	5	academic development institute	ORG
aijbe-975	2	6	8933	DATE
aijbe-975	3	1	willis ave	PERSON
aijbe-975	3	2	los angeles	GPE
aijbe-975	3	3	california	GPE
aijbe-975	4	1	nigerian	NORP
aijbe-975	4	2	1ezekwere	CARDINAL
aijbe-975	4	3	2amahi	CARDINAL
aijbe-975	4	4	kingsley ozumba mbadiwe university	PERSON
aijbe-975	4	5	ideato	ORG
aijbe-975	4	6	imo state department of accounting	ORG
aijbe-975	4	7	university of delta	ORG
aijbe-975	4	8	nigeria	GPE
aijbe-975	6	1	eight	CARDINAL
aijbe-975	7	1	annual	DATE
aijbe-975	8	1	altman	ORG
aijbe-975	8	2	9.0	CARDINAL
aijbe-975	9	1	nigeria	GPE
aijbe-975	10	1	nigeria	GPE
aijbe-975	13	1	2015	DATE
aijbe-975	14	1	2009	DATE
aijbe-975	14	2	2016	DATE
aijbe-975	15	1	2008	DATE
aijbe-975	15	2	wcg	PERSON
aijbe-975	15	3	kumar & singh	ORG
aijbe-975	15	4	2013	DATE
aijbe-975	15	5	mehran et al.	PERSON
aijbe-975	15	6	2011	DATE
aijbe-975	15	7	2012	DATE
aijbe-975	17	1	scg	GPE
aijbe-975	18	1	mailto:uzochukwu.ezekwere@komu.edu.ng	ORG
aijbe-975	18	2	2025	CARDINAL
aijbe-975	18	3	2	CARDINAL
aijbe-975	18	4	american interdisciplinary journal of business and economics	ORG
aijbe-975	19	1	bravo-urquiza & moreno-ureba	ORG
aijbe-975	19	2	2021	CARDINAL
aijbe-975	19	3	2015	DATE
aijbe-975	21	1	2020	DATE
aijbe-975	23	1	scg	GPE
aijbe-975	23	2	scg	GPE
aijbe-975	23	3	mcgee	GPE
aijbe-975	23	4	2009	DATE
aijbe-975	24	1	2020	DATE
aijbe-975	26	1	geng	PERSON
aijbe-975	26	2	bose	PERSON
aijbe-975	26	3	chen	PERSON
aijbe-975	26	4	2015	DATE
aijbe-975	29	1	li et al.	PERSON
aijbe-975	29	2	2014	DATE
aijbe-975	30	1	geng et al	PERSON
aijbe-975	31	1	2015	CARDINAL
aijbe-975	31	2	linear	ORG
aijbe-975	33	1	ayoola & obokoh	ORG
aijbe-975	33	2	2018	DATE
aijbe-975	34	1	nigerian	NORP
aijbe-975	36	1	ogunleye	PERSON
aijbe-975	36	2	2006	DATE
aijbe-975	36	3	2007	DATE
aijbe-975	38	1	2012	DATE
aijbe-975	40	1	2013	DATE
aijbe-975	43	1	the 1960s	DATE
aijbe-975	43	2	altman	ORG
aijbe-975	43	3	1968	DATE
aijbe-975	44	1	martín-de castro et al.	ORG
aijbe-975	44	2	2019	DATE
aijbe-975	44	3	2025	CARDINAL
aijbe-975	44	4	3	CARDINAL
aijbe-975	44	5	american interdisciplinary journal of business and economics	ORG
aijbe-975	47	1	begum	PERSON
aijbe-975	47	2	2023	CARDINAL
aijbe-975	47	3	2022	CARDINAL
aijbe-975	47	4	handriani et al	PERSON
aijbe-975	47	5	2021	CARDINAL
aijbe-975	47	6	safrida et al	PERSON
aijbe-975	47	7	2021	CARDINAL
aijbe-975	48	1	nigeria	GPE
aijbe-975	48	2	okoye and okoye	ORG
aijbe-975	48	3	2022	CARDINAL
aijbe-975	48	4	2018	DATE
aijbe-975	48	5	nigerian	NORP
aijbe-975	49	1	nigeria	GPE
aijbe-975	49	2	2022	CARDINAL
aijbe-975	49	3	2020	DATE
aijbe-975	51	1	nigerian	NORP
aijbe-975	51	2	2012	DATE
aijbe-975	51	3	2023	CARDINAL
aijbe-975	52	1	nigeria	GPE
aijbe-975	53	1	1	CARDINAL
aijbe-975	53	2	nigeria	GPE
aijbe-975	54	1	2	CARDINAL
aijbe-975	54	2	nigeria	GPE
aijbe-975	54	3	ehiedu	ORG
aijbe-975	54	4	2022	CARDINAL
aijbe-975	54	5	aribaba & adebisi	ORG
aijbe-975	54	6	2017	DATE
aijbe-975	55	1	ehiedu	ORG
aijbe-975	55	2	2014	DATE
aijbe-975	56	1	2018	DATE
aijbe-975	57	1	pandy	PERSON
aijbe-975	57	2	2018	DATE
aijbe-975	60	1	mohammad	PERSON
aijbe-975	60	2	aly	PERSON
aijbe-975	60	3	2014	DATE
aijbe-975	62	1	guo et al.	PERSON
aijbe-975	62	2	2016	DATE
aijbe-975	62	3	cenciarelli et al.	PERSON
aijbe-975	62	4	2018	DATE
aijbe-975	63	1	2013	DATE
aijbe-975	63	2	cenciarelli et al.	PERSON
aijbe-975	63	3	2018	DATE
aijbe-975	64	1	beasley et al.	PERSON
aijbe-975	64	2	2000	DATE
aijbe-975	65	1	12 months	DATE
aijbe-975	66	1	2025	CARDINAL
aijbe-975	66	2	4	CARDINAL
aijbe-975	66	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	66	4	the european union’s	ORG
aijbe-975	66	5	2015/848/eu regulation	FAC
aijbe-975	67	1	2009	DATE
aijbe-975	69	1	european	NORP
aijbe-975	69	2	cenciarelli et al.	PERSON
aijbe-975	69	3	2018	DATE
aijbe-975	71	1	clarke	ORG
aijbe-975	71	2	2007	DATE
aijbe-975	72	1	two	CARDINAL
aijbe-975	72	2	hillman & dalziel	ORG
aijbe-975	72	3	2003	DATE
aijbe-975	74	1	chung & wei	ORG
aijbe-975	74	2	2017	DATE
aijbe-975	74	3	2015	DATE
aijbe-975	79	1	yahaya	PERSON
aijbe-975	79	2	2014	DATE
aijbe-975	80	1	2016	CARDINAL
aijbe-975	81	1	agyemang-mintah	PERSON
aijbe-975	81	2	2016	CARDINAL
aijbe-975	82	1	yahaya	PERSON
aijbe-975	82	2	kutigi	PERSON
aijbe-975	82	3	ahmed	PERSON
aijbe-975	82	4	2014	DATE
aijbe-975	83	1	gregory-smith	ORG
aijbe-975	83	2	2012	DATE
aijbe-975	84	1	2016	CARDINAL
aijbe-975	84	2	poland	GPE
aijbe-975	85	1	yahaya	PERSON
aijbe-975	85	2	awen	PERSON
aijbe-975	85	3	2021	CARDINAL
aijbe-975	86	1	2015	DATE
aijbe-975	86	2	malaysia	GPE
aijbe-975	87	1	2021	CARDINAL
aijbe-975	87	2	nigeria	GPE
aijbe-975	88	1	cameron	PERSON
aijbe-975	88	2	2005	DATE
aijbe-975	89	1	yahaya	PERSON
aijbe-975	89	2	2021	CARDINAL
aijbe-975	89	3	nigeria	GPE
aijbe-975	90	1	rahayu	PERSON
aijbe-975	90	2	harymawan	PERSON
aijbe-975	90	3	nasih	PERSON
aijbe-975	90	4	2022	CARDINAL
aijbe-975	91	1	popoola	GPE
aijbe-975	91	2	2020	DATE
aijbe-975	91	3	nigeria	GPE
aijbe-975	92	1	nigerian	NORP
aijbe-975	92	2	nigeria	GPE
aijbe-975	94	1	al-hadi	PERSON
aijbe-975	94	2	taylor	PERSON
aijbe-975	94	3	al-yahyaee	PERSON
aijbe-975	94	4	& evans	ORG
aijbe-975	94	5	2016	DATE
aijbe-975	95	1	arabic	LANGUAGE
aijbe-975	97	1	2025	CARDINAL
aijbe-975	97	2	5	CARDINAL
aijbe-975	97	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	99	1	buganová & hudáková	ORG
aijbe-975	99	2	2012	DATE
aijbe-975	102	1	2004	DATE
aijbe-975	103	1	2008	DATE
aijbe-975	105	1	2006	DATE
aijbe-975	106	1	2018	DATE
aijbe-975	110	1	woods & dowd 2008	ORG
aijbe-975	111	1	one	CARDINAL
aijbe-975	111	2	two	CARDINAL
aijbe-975	112	1	robinson & maguire,	ORG
aijbe-975	112	2	2001	DATE
aijbe-975	113	1	a.	PERSON
aijbe-975	115	1	one	CARDINAL
aijbe-975	115	2	2003	DATE
aijbe-975	116	1	2003	DATE
aijbe-975	118	1	edward altman	PERSON
aijbe-975	119	1	altman	ORG
aijbe-975	119	2	1968	DATE
aijbe-975	120	1	2025	CARDINAL
aijbe-975	120	2	6	CARDINAL
aijbe-975	120	3	american	NORP
aijbe-975	123	1	odipo & sitati	ORG
aijbe-975	123	2	2008	DATE
aijbe-975	124	1	altman	PERSON
aijbe-975	124	2	z	ORG
aijbe-975	126	1	255fb4167996c4956836e74441cbd507	CARDINAL
aijbe-975	126	2	today	DATE
aijbe-975	127	1	two	CARDINAL
aijbe-975	127	2	altman	ORG
aijbe-975	127	3	1968	DATE
aijbe-975	128	1	more than $1 million	MONEY
aijbe-975	129	1	altman	ORG
aijbe-975	130	1	altman	ORG
aijbe-975	130	2	1968	DATE
aijbe-975	131	1	1.2a + 1.4b + 3.3c	DATE
aijbe-975	131	2	2.675	CARDINAL
aijbe-975	135	1	altman	ORG
aijbe-975	137	1	t3	ORG
aijbe-975	137	2	t4	ORG
aijbe-975	137	3	t5	ORG
aijbe-975	137	4	2.9	CARDINAL
aijbe-975	137	5	1.23	CARDINAL
aijbe-975	137	6	2	CARDINAL
aijbe-975	137	7	9	CARDINAL
aijbe-975	138	1	ebit	ORG
aijbe-975	139	1	2001	DATE
aijbe-975	140	1	2025	CARDINAL
aijbe-975	140	2	7	CARDINAL
aijbe-975	140	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	142	1	ebit	ORG
aijbe-975	145	1	2001	DATE
aijbe-975	147	1	stepanyan	ORG
aijbe-975	147	2	2014	DATE
aijbe-975	147	3	us	GPE
aijbe-975	148	1	edward z	PERSON
aijbe-975	148	2	eda	ORG
aijbe-975	148	3	2009	DATE
aijbe-975	149	1	2015	CARDINAL
aijbe-975	153	1	agha	PERSON
aijbe-975	153	2	2014	DATE
aijbe-975	154	1	dalia	PERSON
aijbe-975	154	2	2023	CARDINAL
aijbe-975	155	1	egyptian	NORP
aijbe-975	155	2	100	CARDINAL
aijbe-975	156	1	355	CARDINAL
aijbe-975	156	2	71	CARDINAL
aijbe-975	156	3	100	CARDINAL
aijbe-975	156	4	2017-2021	DATE
aijbe-975	157	1	altman	PERSON
aijbe-975	163	1	2022	CARDINAL
aijbe-975	163	2	240	CARDINAL
aijbe-975	163	3	vietnamese	NORP
aijbe-975	165	1	vietnamese	NORP
aijbe-975	166	1	handriani et al	PERSON
aijbe-975	167	1	2021	CARDINAL
aijbe-975	167	2	nine	CARDINAL
aijbe-975	167	3	the indonesia stock trade	ORG
aijbe-975	167	4	three hundred	CARDINAL
aijbe-975	167	5	2010-2018	DATE
aijbe-975	170	1	safrida et al	PERSON
aijbe-975	171	1	2021	CARDINAL
aijbe-975	171	2	20	CARDINAL
aijbe-975	171	3	the indonesia stock exchange	ORG
aijbe-975	171	4	2016-2020	DATE
aijbe-975	174	1	joshua	PERSON
aijbe-975	174	2	2019	DATE
aijbe-975	174	3	2025	CARDINAL
aijbe-975	174	4	8	CARDINAL
aijbe-975	174	5	american interdisciplinary journal of business and economics	ORG
aijbe-975	174	6	dmbs	ORG
aijbe-975	174	7	nigeria	GPE
aijbe-975	174	8	2007–2016	CARDINAL
aijbe-975	174	9	annual	DATE
aijbe-975	180	1	ahmad	PERSON
aijbe-975	180	2	masoumeh	PERSON
aijbe-975	180	3	2016	DATE
aijbe-975	180	4	the tehran stock exchange	ORG
aijbe-975	180	5	2007	DATE
aijbe-975	180	6	2012	DATE
aijbe-975	181	1	55	CARDINAL
aijbe-975	181	2	altman	ORG
aijbe-975	181	3	198	CARDINAL
aijbe-975	182	1	gnyana	PERSON
aijbe-975	182	2	2015	DATE
aijbe-975	182	3	india	GPE
aijbe-975	182	4	z	ORG
aijbe-975	183	1	del mar	PERSON
aijbe-975	183	2	2014	DATE
aijbe-975	183	3	spanish	NORP
aijbe-975	183	4	the years	DATE
aijbe-975	185	1	the years of pre	DATE
aijbe-975	186	1	zimbabwe	GPE
aijbe-975	186	2	ncube	GPE
aijbe-975	186	3	2014	DATE
aijbe-975	186	4	zimbabwe stock exchange	ORG
aijbe-975	187	1	altman	ORG
aijbe-975	188	1	altman	PERSON
aijbe-975	188	2	1968	DATE
aijbe-975	191	1	20122023	DATE
aijbe-975	191	2	altman	ORG
aijbe-975	192	1	nigerian	NORP
aijbe-975	193	1	ten years	DATE
aijbe-975	193	2	annual	DATE
aijbe-975	193	3	2012	DATE
aijbe-975	193	4	2023	CARDINAL
aijbe-975	196	1	eight	CARDINAL
aijbe-975	196	2	twenty-two	CARDINAL
aijbe-975	196	3	22	CARDINAL
aijbe-975	198	1	annual	DATE
aijbe-975	198	2	altman	PRODUCT
aijbe-975	199	1	2025	CARDINAL
aijbe-975	199	2	9	CARDINAL
aijbe-975	199	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	200	1	x5 = gross	PERSON
aijbe-975	201	1	z<1.81	PERSON
aijbe-975	202	1	1.81	CARDINAL
aijbe-975	203	1	2.675	CARDINAL
aijbe-975	204	1	z>2.99	ORG
aijbe-975	207	1	altman	ORG
aijbe-975	207	2	rec = remuneration committee method of data analysis	ORG
aijbe-975	207	3	pearson	ORG
aijbe-975	210	1	9	CARDINAL
aijbe-975	210	2	i. coefficient	PERSON
aijbe-975	210	3	two	CARDINAL
aijbe-975	213	1	less than 0.05	MONEY
aijbe-975	213	2	5%	PERCENT
aijbe-975	215	1	1	CARDINAL
aijbe-975	215	2	atmn aci rec	PERSON
aijbe-975	216	1	2.913370 0.377978	PERCENT
aijbe-975	216	2	85.49554	CARDINAL
aijbe-975	216	3	3.023000 0.330000 88.70000	MONEY
aijbe-975	216	4	6.598000 1.780000	MONEY
aijbe-975	216	5	0.399000 0.100000 61.34000	MONEY
aijbe-975	217	1	0.121996 2.775521 -0.659108 kurtosis	QUANTITY
aijbe-975	217	2	11.63645	CARDINAL
aijbe-975	217	3	2.372738	CARDINAL
aijbe-975	217	4	0.355280	CARDINAL
aijbe-975	217	5	268.0300	CARDINAL
aijbe-975	218	1	217.9815	CARDINAL
aijbe-975	218	2	96	CARDINAL
aijbe-975	218	3	96 96	CARDINAL
aijbe-975	218	4	1	CARDINAL
aijbe-975	219	1	1	CARDINAL
aijbe-975	219	2	nigerian	NORP
aijbe-975	220	1	12) years	DATE
aijbe-975	220	2	2012-2023	DATE
aijbe-975	220	3	nigeria	GPE
aijbe-975	220	4	altman	ORG
aijbe-975	220	5	2.770944	MONEY
aijbe-975	221	1	2025	CARDINAL
aijbe-975	221	2	10	CARDINAL
aijbe-975	221	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	221	4	5%	PERCENT
aijbe-975	224	1	2	CARDINAL
aijbe-975	224	2	2	CARDINAL
aijbe-975	224	3	atmn aci rec	PERSON
aijbe-975	224	4	1	CARDINAL
aijbe-975	225	1	aci	ORG
aijbe-975	226	1	aci -0.092	PERSON
aijbe-975	227	1	two	CARDINAL
aijbe-975	230	1	nigeria	GPE
aijbe-975	231	1	3	CARDINAL
aijbe-975	231	2	10/21/24	CARDINAL
aijbe-975	231	3	11:47	TIME
aijbe-975	231	4	1 103	CARDINAL
aijbe-975	231	5	96	CARDINAL
aijbe-975	232	1	3.045741 0.264154 11.53017	MONEY
aijbe-975	232	2	0.0000 aci	PERSON
aijbe-975	232	3	0.538699	CARDINAL
aijbe-975	232	4	0.3133	CARDINAL
aijbe-975	232	5	0.111050	ORG
aijbe-975	232	6	2.837883	CARDINAL
aijbe-975	232	7	0.001300 s.d	MONEY
aijbe-975	233	1	1.615218	CARDINAL
aijbe-975	233	2	1.614976	CARDINAL
aijbe-975	233	3	3.817564	CARDINAL
aijbe-975	233	4	239.9496	CARDINAL
aijbe-975	234	1	3.871677	CARDINAL
aijbe-975	234	2	hannan-quinn criter	PERSON
aijbe-975	235	1	3.839422	CARDINAL
aijbe-975	235	2	1.027928 durbin-watson	PERSON
aijbe-975	235	3	0.556648	CARDINAL
aijbe-975	235	4	0.313305	NORP
aijbe-975	235	5	3	CARDINAL
aijbe-975	235	6	aci	PERSON
aijbe-975	235	7	altman	ORG
aijbe-975	236	1	2025	CARDINAL
aijbe-975	236	2	11	CARDINAL
aijbe-975	236	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	237	1	3	CARDINAL
aijbe-975	237	2	0.111	CARDINAL
aijbe-975	237	3	9%	PERCENT
aijbe-975	237	4	aci	GPE
aijbe-975	238	1	11%	PERCENT
aijbe-975	238	2	aci	PERSON
aijbe-975	238	3	89%	PERCENT
aijbe-975	239	1	0.313	CARDINAL
aijbe-975	239	2	0.05	CARDINAL
aijbe-975	240	1	β1=	ORG
aijbe-975	240	2	aci	PERSON
aijbe-975	240	3	5%	PERCENT
aijbe-975	241	1	durbin-watson	ORG
aijbe-975	241	2	0.556648	ORG
aijbe-975	242	1	1.027928	CARDINAL
aijbe-975	242	2	0.313305	LANGUAGE
aijbe-975	243	1	0.313305	MONEY
aijbe-975	243	2	5%	PERCENT
aijbe-975	243	3	0.05	CARDINAL
aijbe-975	243	4	nigeria	GPE
aijbe-975	243	5	ho	PERSON
aijbe-975	243	6	two	CARDINAL
aijbe-975	243	7	nigeria	GPE
aijbe-975	243	8	4	CARDINAL
aijbe-975	243	9	10/21/24	CARDINAL
aijbe-975	243	10	11:55	CARDINAL
aijbe-975	243	11	1 103	CARDINAL
aijbe-975	243	12	96	CARDINAL
aijbe-975	245	1	4.741432	CARDINAL
aijbe-975	245	2	rec -0.022318 0.013847	ORG
aijbe-975	246	1	0.1105	CARDINAL
aijbe-975	246	2	0.027459	CARDINAL
aijbe-975	246	3	2.837883	CARDINAL
aijbe-975	246	4	1.615218	CARDINAL
aijbe-975	246	5	1.601521	CARDINAL
aijbe-975	246	6	3.800832	CARDINAL
aijbe-975	246	7	235.9681	CARDINAL
aijbe-975	246	8	3.854945	CARDINAL
aijbe-975	246	9	hannan-quinn criter	ORG
aijbe-975	247	1	3.822690	CARDINAL
aijbe-975	247	2	2.597571 durbin-watson	PERSON
aijbe-975	247	3	0.573432	CARDINAL
aijbe-975	247	4	0.110453	CARDINAL
aijbe-975	247	5	4	CARDINAL
aijbe-975	247	6	altman	ORG
aijbe-975	249	1	4	CARDINAL
aijbe-975	249	2	0.027	CARDINAL
aijbe-975	249	3	3%	PERCENT
aijbe-975	249	4	rec	GPE
aijbe-975	250	1	only 3%	PERCENT
aijbe-975	250	2	97%	PERCENT
aijbe-975	251	1	0.111>0.05	PRODUCT
aijbe-975	252	1	β1=	ORG
aijbe-975	252	2	5%	PERCENT
aijbe-975	253	1	2025	CARDINAL
aijbe-975	253	2	12	CARDINAL
aijbe-975	253	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	253	4	the durbin-watson	ORG
aijbe-975	253	5	0.573432	CARDINAL
aijbe-975	253	6	less than 2	CARDINAL
aijbe-975	254	1	2.597571	ORG
aijbe-975	254	2	0.110453	CARDINAL
aijbe-975	255	1	0.110453	CARDINAL
aijbe-975	255	2	5%	PERCENT
aijbe-975	255	3	0.05	CARDINAL
aijbe-975	255	4	nigeria	GPE
aijbe-975	255	5	ho	PERSON
aijbe-975	255	6	nigeria	GPE
aijbe-975	256	1	nigeria	GPE
aijbe-975	257	1	2008	DATE
aijbe-975	258	1	jensen	PERSON
aijbe-975	258	2	1976	DATE
aijbe-975	260	1	nigeria	GPE
aijbe-975	261	1	annual	DATE
aijbe-975	262	1	altman	ORG
aijbe-975	262	2	9.0	CARDINAL
aijbe-975	263	1	nigeria	GPE
aijbe-975	264	1	nigeria	GPE
aijbe-975	265	1	nigeria	GPE
aijbe-975	265	2	1	CARDINAL
aijbe-975	266	1	2	CARDINAL
aijbe-975	267	1	agyemang-mintah	PERSON
aijbe-975	267	2	2016	DATE
aijbe-975	269	1	composition,11(3	ORG
aijbe-975	269	2	176	CARDINAL
aijbe-975	270	1	adeusi	ORG
aijbe-975	270	2	s.	PERSON
aijbe-975	270	3	aribaba	GPE
aijbe-975	270	4	f. &adebisi	ORG
aijbe-975	270	5	2017	CARDINAL
aijbe-975	272	1	2(3	CARDINAL
aijbe-975	272	2	251	CARDINAL
aijbe-975	273	1	2025	CARDINAL
aijbe-975	273	2	13	CARDINAL
aijbe-975	273	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	273	4	m.	PERSON
aijbe-975	273	5	2003	DATE
aijbe-975	274	1	university of chicago	ORG
aijbe-975	274	2	chicago	GPE
aijbe-975	274	3	ill.	GPE
aijbe-975	274	4	71	CARDINAL
aijbe-975	274	5	agha, h. (	ORG
aijbe-975	274	6	2014	DATE
aijbe-975	276	1	european scientific journal	ORG
aijbe-975	277	1	j. & odusina	ORG
aijbe-975	277	2	2015	CARDINAL
aijbe-975	278	1	nigeria	GPE
aijbe-975	280	1	altman	ORG
aijbe-975	280	2	e.	ORG
aijbe-975	280	3	1968	DATE
aijbe-975	281	1	september	DATE
aijbe-975	281	2	589-609	CARDINAL
aijbe-975	282	1	t. j. & obokoh	ORG
aijbe-975	282	2	l. o.	PERSON
aijbe-975	282	3	2018	DATE
aijbe-975	283	1	nigerian	NORP
aijbe-975	284	1	journal of economics	ORG
aijbe-975	287	1	182	CARDINAL
aijbe-975	287	2	2220-6140	CARDINAL
aijbe-975	287	3	ahmad a. &	ORG
aijbe-975	287	4	s.	ORG
aijbe-975	287	5	2016	CARDINAL
aijbe-975	288	1	the tehran stock exchange	ORG
aijbe-975	288	2	k., & mária	ORG
aijbe-975	288	3	2012	DATE
aijbe-975	291	1	978-80554-04592	CARDINAL
aijbe-975	292	1	bravo-urquiza	PERSON
aijbe-975	292	2	e.	PERSON
aijbe-975	292	3	2021	CARDINAL
aijbe-975	294	1	55	CARDINAL
aijbe-975	294	2	101344	DATE
aijbe-975	295	1	https://doi.org/10.1016/j.ribaf.2020.101344 bhimani	PERSON
aijbe-975	295	2	a., gulamhussen	PERSON
aijbe-975	295	3	m., & lopes	ORG
aijbe-975	295	4	s.	PERSON
aijbe-975	295	5	2009	DATE
aijbe-975	297	1	the international journal of accounting	ORG
aijbe-975	297	2	239–255	CARDINAL
aijbe-975	298	1	https://doi.org/10.1016/j.intacc.2009.06.002	ORG
aijbe-975	298	2	l. m.	PERSON
aijbe-975	298	3	mcdaniel, l.	PERSON
aijbe-975	298	4	montague	GPE
aijbe-975	298	5	n. r., & sierra	PERSON
aijbe-975	298	6	g. e.	PERSON
aijbe-975	298	7	2013	DATE
aijbe-975	300	1	journal of practice &	ORG
aijbe-975	300	2	32(sp1	CARDINAL
aijbe-975	300	3	7–44	CARDINAL
aijbe-975	300	4	beasley	PERSON
aijbe-975	300	5	m. s.	PERSON
aijbe-975	300	6	carcello	ORG
aijbe-975	300	7	j. v.,	PERSON
aijbe-975	300	8	d. r.	NORP
aijbe-975	300	9	2000	DATE
aijbe-975	301	1	1987–1997	CARDINAL
aijbe-975	302	1	u.s.	GPE
aijbe-975	303	1	new york:	GPE
aijbe-975	303	2	cenciarelli	PERSON
aijbe-975	303	3	greco	PERSON
aijbe-975	303	4	m. (2018	ORG
aijbe-975	305	1	22	CARDINAL
aijbe-975	305	2	863–890	CARDINAL
aijbe-975	306	1	https://doi.org/10.1007/s10997-018-9406-z campbell	PERSON
aijbe-975	306	2	j.y.	GPE
aijbe-975	306	3	j.d. & szikgyi	ORG
aijbe-975	306	4	j. (2011	ORG
aijbe-975	309	1	2025	CARDINAL
aijbe-975	309	2	14	CARDINAL
aijbe-975	309	3	american interdisciplinary journal of business and economics	ORG
aijbe-975	310	1	chung	GPE
aijbe-975	310	2	l. h., & wei	ORG
aijbe-975	312	1	asian	NORP
aijbe-975	312	2	5(4	CARDINAL
aijbe-975	312	3	465	CARDINAL
aijbe-975	313	1	clarke	ORG
aijbe-975	313	2	c. j.	PERSON
aijbe-975	313	3	2007	DATE
aijbe-975	314	1	xx	PERSON
aijbe-975	315	1	monthly 24	DATE
aijbe-975	315	2	8	CARDINAL
aijbe-975	315	3	2004	DATE
aijbe-975	317	1	12 august 2018	DATE
aijbe-975	318	1	ehiedu	ORG
aijbe-975	318	2	v.c.	GPE
aijbe-975	318	3	2022	CARDINAL
aijbe-975	319	1	gn	ORG
aijbe-975	319	2	nigeria	GPE
aijbe-975	320	1	international journal of academic management science research	ORG
aijbe-975	320	2	6(7	CARDINAL
aijbe-975	320	3	58	CARDINAL
aijbe-975	321	1	ehiedu	ORG
aijbe-975	321	2	v.c	PERSON
aijbe-975	321	3	a. c. & osakwe	ORG
aijbe-975	321	4	f.c.	PERSON
aijbe-975	321	5	2022	CARDINAL
aijbe-975	322	1	dmbs	ORG
aijbe-975	322	2	nigeria	GPE
aijbe-975	323	1	international journal of applied	ORG
aijbe-975	324	1	4(9	CARDINAL
aijbe-975	325	1	353	CARDINAL
aijbe-975	325	2	2706-9176	DATE
aijbe-975	325	3	e-issn	ORG
aijbe-975	325	4	2706-9184	DATE
aijbe-975	326	1	10.51594	CARDINAL
aijbe-975	327	1	ehiedu	ORG
aijbe-975	327	2	v. c.	PERSON
aijbe-975	327	3	2014	DATE
aijbe-975	328	1	fsa	ORG
aijbe-975	329	1	5(5	CARDINAL
aijbe-975	329	2	81	CARDINAL
aijbe-975	330	1	ehiedu	ORG
aijbe-975	330	2	v.c. & ogbeta	ORG
aijbe-975	330	3	2014	DATE
aijbe-975	332	1	european journal of business and management	ORG
aijbe-975	332	2	6(9	CARDINAL
aijbe-975	332	3	149	CARDINAL
aijbe-975	332	4	b.	PERSON
aijbe-975	332	5	al-hadi	PERSON
aijbe-975	332	6	taylor	PERSON
aijbe-975	332	7	g.	PERSON
aijbe-975	332	8	al-yahyaee	PERSON
aijbe-975	332	9	k. h.	PERSON
aijbe-975	332	10	j. (	ORG
aijbe-975	332	11	2016	CARDINAL
aijbe-975	333	1	the board remuneration committee: international	ORG
aijbe-975	334	1	28	CARDINAL
aijbe-975	334	2	61-88	DATE
aijbe-975	335	1	d.a.	PERSON
aijbe-975	335	2	2013	DATE
aijbe-975	336	1	nigeria	GPE
aijbe-975	337	1	world academy of science	ORG
aijbe-975	337	2	7)10, 2013	DATE
aijbe-975	338	1	gregory-smith	PERSON
aijbe-975	338	2	i.	PERSON
aijbe-975	338	3	2012	DATE
aijbe-975	339	1	oxford bulletin of economics	ORG
aijbe-975	339	2	74	CARDINAL
aijbe-975	339	3	4	CARDINAL
aijbe-975	340	1	510 531	CARDINAL
aijbe-975	341	1	issn 0305-9049	PERSON
aijbe-975	341	2	r. b.	PERSON
aijbe-975	341	3	2015	CARDINAL
aijbe-975	342	1	indian	NORP
aijbe-975	342	2	vol.5 guo	PERSON
aijbe-975	342	3	j., huang	PERSON
aijbe-975	342	4	n.	PERSON
aijbe-975	342	5	2016	DATE
aijbe-975	344	1	9(4	CARDINAL
aijbe-975	344	2	1167–1194	CARDINAL
aijbe-975	344	3	2025	CARDINAL
aijbe-975	344	4	15	CARDINAL
aijbe-975	344	5	american interdisciplinary journal of business and economics	ORG
aijbe-975	344	6	i. & hersugodob	ORG
aijbe-975	344	7	2021	CARDINAL
aijbe-975	345	1	indonesia	GPE
aijbe-975	346	1	11	CARDINAL
aijbe-975	347	1	www.growingscience.com/msl hillman	PERSON
aijbe-975	347	2	a. j., & dalziel	PERSON
aijbe-975	347	3	2003	DATE
aijbe-975	349	1	academy of management review	ORG
aijbe-975	349	2	28(3	DATE
aijbe-975	349	3	383	CARDINAL
aijbe-975	350	1	husson-traore	ORG
aijbe-975	351	1	2009	DATE
aijbe-975	354	1	oecd	ORG
aijbe-975	354	2	50	CARDINAL
aijbe-975	355	1	o.a.	GPE
aijbe-975	355	2	2012	DATE
aijbe-975	356	1	nigeria	GPE
aijbe-975	356	2	joshua	PERSON
aijbe-975	356	3	e. j. & imong	ORG
aijbe-975	356	4	n. r.	PERSON
aijbe-975	356	5	2019	DATE
aijbe-975	357	1	nigeria	GPE
aijbe-975	358	1	global journal	ORG
aijbe-975	358	2	social sciences	ORG
aijbe-975	358	3	18, 2019	CARDINAL
aijbe-975	358	4	107	CARDINAL
aijbe-975	358	5	s. (2018	ORG
aijbe-975	359	1	nigerian	NORP
aijbe-975	360	1	european journal of economic	ORG
aijbe-975	360	2	14	CARDINAL
aijbe-975	360	3	16	CARDINAL
aijbe-975	361	1	dieu truong	PERSON
aijbe-975	361	2	2022	CARDINAL
aijbe-975	361	3	vietnam	GPE
aijbe-975	361	4	economics & finance	ORG
aijbe-975	361	5	10:1	CARDINAL
aijbe-975	361	6	2111812	DATE
aijbe-975	361	7	n., & singh	ORG
aijbe-975	361	8	j. p.	PERSON
aijbe-975	361	9	2013	DATE
aijbe-975	363	1	4(1	CARDINAL
aijbe-975	363	2	21	DATE
aijbe-975	364	1	lee	PERSON
aijbe-975	364	2	t., & yeh	ORG
aijbe-975	364	3	taiwan	GPE
aijbe-975	365	1	2004	DATE
aijbe-975	366	1	378–388	CARDINAL
aijbe-975	367	1	li	PERSON
aijbe-975	367	2	z.	PERSON
aijbe-975	367	3	j., andreeva	PERSON
aijbe-975	367	4	2021	CARDINAL
aijbe-975	369	1	pacific-basin	LOC
aijbe-975	369	2	68	CARDINAL
aijbe-975	369	3	101334	DATE
aijbe-975	370	1	https://doi.org/10.1016/j.pacfin.2020.101334 mcgee	PERSON
aijbe-975	370	2	r. w.	PERSON
aijbe-975	371	1	2009	DATE
aijbe-975	375	1	springer mehran	PERSON
aijbe-975	375	2	h.	GPE
aijbe-975	375	3	morrison	GPE
aijbe-975	375	4	a. d.	PERSON
aijbe-975	375	5	j. d.	PERSON
aijbe-975	375	6	2011	DATE
aijbe-975	377	1	frb	ORG
aijbe-975	377	2	new york	GPE
aijbe-975	377	3	502	CARDINAL
aijbe-975	378	1	2008	DATE
aijbe-975	380	1	a. s. isbn	PERSON
aijbe-975	380	2	978	CARDINAL
aijbe-975	380	3	p. a.	PERSON
aijbe-975	381	1	2016	CARDINAL
aijbe-975	382	1	uk	GPE
aijbe-975	382	2	2025	CARDINAL
aijbe-975	382	3	16	CARDINAL
aijbe-975	382	4	american interdisciplinary journal of business and economics	ORG
aijbe-975	382	5	m.	GPE
aijbe-975	382	6	priego	PERSON
aijbe-975	382	7	a. m.	PERSON
aijbe-975	382	8	e.	PERSON
aijbe-975	382	9	2016	CARDINAL
aijbe-975	383	1	spain	GPE
aijbe-975	384	1	revista de contabilidad	PERSON
aijbe-975	384	2	19(1	CARDINAL
aijbe-975	384	3	111–121	CARDINAL
aijbe-975	385	1	s.	PERSON
aijbe-975	385	2	ahmed, k., & henry	PERSON
aijbe-975	385	3	2015	CARDINAL
aijbe-975	386	1	australia	GPE
aijbe-975	387	1	contemporary accounting & economics	ORG
aijbe-975	387	2	11(1	CARDINAL
aijbe-975	387	3	18–30	CARDINAL
aijbe-975	388	1	s.& edda	ORG
aijbe-975	388	2	2009	DATE
aijbe-975	389	1	business & management	ORG
aijbe-975	389	2	4(10	CARDINAL
aijbe-975	390	1	mohammad	PERSON
aijbe-975	390	2	i.	PERSON
aijbe-975	390	3	aly, s.	PERSON
aijbe-975	390	4	dixon	PERSON
aijbe-975	390	5	r., & startling	ORG
aijbe-975	390	6	r.	PERSON
aijbe-975	390	7	2014	DATE
aijbe-975	391	1	us	GPE
aijbe-975	392	1	journal of business ethics	ORG
aijbe-975	392	2	125(4	CARDINAL
aijbe-975	392	3	601615	DATE
aijbe-975	393	1	mwawughanga	PERSON
aijbe-975	393	2	c.w & ochiri	ORG
aijbe-975	393	3	2017	CARDINAL
aijbe-975	394	1	edward altman’s	ORG
aijbe-975	394	2	kenya	GPE
aijbe-975	395	1	journal of management	ORG
aijbe-975	396	1	4	CARDINAL
aijbe-975	396	2	2	CARDINAL
aijbe-975	396	3	41	CARDINAL
aijbe-975	396	4	722 741	CARDINAL
aijbe-975	397	1	ncube	PERSON
aijbe-975	397	2	t.	GPE
aijbe-975	397	3	2014	DATE
aijbe-975	398	1	zimbabwe	GPE
aijbe-975	399	1	international journal of economics commerce & management	ORG
aijbe-975	399	2	united kingdom	GPE
aijbe-975	400	1	11(11	CARDINAL
aijbe-975	401	1	nurunnabi	PERSON
aijbe-975	401	2	2020	DATE
aijbe-975	403	1	19	CARDINAL
aijbe-975	403	2	a. m.	PERSON
aijbe-975	403	3	popoola, a., & yahaya	ORG
aijbe-975	403	4	o. a.	PERSON
aijbe-975	403	5	2020	DATE
aijbe-975	404	1	nigeria	GPE
aijbe-975	405	1	gusau journal of accounting	ORG
aijbe-975	405	2	1(2	CARDINAL
aijbe-975	405	3	16	CARDINAL
aijbe-975	406	1	m.k & sitati	ORG
aijbe-975	406	2	a.	PERSON
aijbe-975	406	3	2008	DATE
aijbe-975	407	1	nairobi stock exchange	ORG
aijbe-975	408	1	international journal of finance &accounting	ORG
aijbe-975	408	2	325	CARDINAL
aijbe-975	409	1	n. j. & okoye p. v.c.	ORG
aijbe-975	409	2	2022	CARDINAL
aijbe-975	410	1	nigeria	GPE
aijbe-975	411	1	research journal of management practice	ORG
aijbe-975	412	1	2(12	ORDINAL
aijbe-975	412	2	2782-7674	CARDINAL
aijbe-975	412	3	december	DATE
aijbe-975	412	4	2022	CARDINAL
aijbe-975	413	1	www.ijaar.org/rjmp olaniyi	PERSON
aijbe-975	413	2	t.a.	GPE
aijbe-975	413	3	2007	DATE
aijbe-975	413	4	nigeria	GPE
aijbe-975	413	5	first bank plc	ORG
aijbe-975	413	6	babcock journal of management	ORG
aijbe-975	413	7	6(1	CARDINAL
aijbe-975	413	8	64	CARDINAL
aijbe-975	414	1	pandey	PERSON
aijbe-975	414	2	i.m.	PERSON
aijbe-975	414	3	2018	DATE
aijbe-975	415	1	12th	ORDINAL
aijbe-975	415	2	vikas	ORG
aijbe-975	415	3	house rt ltd	ORG
aijbe-975	415	4	india	GPE
aijbe-975	416	1	rahayu	GPE
aijbe-975	416	2	n. k.	PERSON
aijbe-975	416	3	harymawan	PERSON
aijbe-975	416	4	i.	PERSON
aijbe-975	416	5	nasih	GPE
aijbe-975	416	6	m., & nowland	ORG
aijbe-975	416	7	2022	CARDINAL
aijbe-975	418	1	https://blogs.lse.ac.uk/covid19/	PRODUCT
aijbe-975	418	2	2025	CARDINAL
aijbe-975	418	3	17	CARDINAL
aijbe-975	418	4	american interdisciplinary journal of business and economics	ORG
aijbe-975	418	5	safrida	GPE
aijbe-975	418	6	e.	PERSON
aijbe-975	418	7	2021	CARDINAL
aijbe-975	419	1	indonesia	GPE
aijbe-975	420	1	international journal of economics	ORG
aijbe-975	420	2	5(11	CARDINAL
aijbe-975	420	3	93–100	DATE
aijbe-975	421	1	słomka-gołębiowska	ORG
aijbe-975	421	2	a.	PERSON
aijbe-975	421	3	2016	DATE
aijbe-975	422	1	poland	GPE
aijbe-975	423	1	eastern european economics	ORG
aijbe-975	423	2	54(1	CARDINAL
aijbe-975	423	3	71-89	DATE
aijbe-975	424	1	j.	PERSON
aijbe-975	424	2	mustata	PERSON
aijbe-975	424	3	r.	NORP
aijbe-975	424	4	2012	DATE
aijbe-975	426	1	18(1	CARDINAL
aijbe-975	426	2	122–123	DATE
aijbe-975	427	1	radenko raji´c.	PERSON
aijbe-975	428	1	2015	DATE
aijbe-975	430	1	3	CARDINAL
aijbe-975	430	2	17–26	CARDINAL
aijbe-975	431	1	b., & tricker	ORG
aijbe-975	431	2	r. i.	PERSON
aijbe-975	431	3	2015	DATE
aijbe-975	433	1	oxford university	ORG
aijbe-975	434	1	woods, m., & kevin d. (	ORG
aijbe-975	434	2	2008	DATE
aijbe-975	436	1	toronto	GPE
aijbe-975	436	2	canada	GPE
aijbe-975	436	3	cma canada	ORG
aijbe-975	436	4	durham	GPE
aijbe-975	436	5	the american institute of certified public accountants, inc.	ORG
aijbe-975	436	6	aicpa	ORG
aijbe-975	436	7	london	GPE
aijbe-975	436	8	the chartered institute of management	ORG
aijbe-975	436	9	cima	PERSON
aijbe-975	436	10	25	CARDINAL
aijbe-975	436	11	november 2019	DATE
aijbe-975	437	1	yahaya	PERSON
aijbe-975	437	2	o. a.	PERSON
aijbe-975	437	3	kutigi	PERSON
aijbe-975	437	4	m., & ahmed	ORG
aijbe-975	437	5	2014	DATE
aijbe-975	438	1	nigeria	GPE
aijbe-975	439	1	journal of accounting	ORG
aijbe-975	439	2	3(2	CARDINAL
aijbe-975	439	3	77	CARDINAL
aijbe-975	440	1	yahaya	PERSON
aijbe-975	440	2	o. a.	PERSON
aijbe-975	440	3	j.	PERSON
aijbe-975	440	4	2021	CARDINAL
aijbe-975	441	1	nigerian	NORP