id	sid	eid	entity	type
ajrhss-2283	1	1	american journal of research	ORG
ajrhss-2283	1	2	social sciences issn	ORG
ajrhss-2283	1	3	2832-8019	CARDINAL
ajrhss-2283	1	4	26	CARDINAL
ajrhss-2283	1	5	july 2024	DATE
ajrhss-2283	1	6	81	DATE
ajrhss-2283	1	7	nigeria	GPE
ajrhss-2283	1	8	monday	DATE
ajrhss-2283	1	9	john1	DATE
ajrhss-2283	3	1	1	CARDINAL
ajrhss-2283	3	2	2& 3department	ORG
ajrhss-2283	3	3	university of port harcourt	ORG
ajrhss-2283	3	4	harcourt	GPE
ajrhss-2283	3	5	nigeria	GPE
ajrhss-2283	4	1	nigeria	GPE
ajrhss-2283	4	2	the period 2010	DATE
ajrhss-2283	4	3	2022	CARDINAL
ajrhss-2283	5	1	13 years	DATE
ajrhss-2283	6	1	56	CARDINAL
ajrhss-2283	7	1	10	CARDINAL
ajrhss-2283	8	1	two	CARDINAL
ajrhss-2283	13	1	2018	DATE
ajrhss-2283	14	1	2013	DATE
ajrhss-2283	15	1	ku	NORP
ajrhss-2283	15	2	2010	DATE
ajrhss-2283	16	1	nigeria	GPE
ajrhss-2283	16	2	adeola	GPE
ajrhss-2283	16	3	2005	DATE
ajrhss-2283	18	1	chan	ORG
ajrhss-2283	18	2	2006	DATE
ajrhss-2283	18	3	2009	DATE
ajrhss-2283	20	1	american journal of research	ORG
ajrhss-2283	20	2	26	CARDINAL
ajrhss-2283	20	3	july 2024	DATE
ajrhss-2283	20	4	82	CARDINAL
ajrhss-2283	20	5	2014	DATE
ajrhss-2283	22	1	2003	DATE
ajrhss-2283	23	1	callao	ORG
ajrhss-2283	23	2	2014	DATE
ajrhss-2283	25	1	16	CARDINAL
ajrhss-2283	27	1	2018	DATE
ajrhss-2283	27	2	omar	PERSON
ajrhss-2283	27	3	2014	DATE
ajrhss-2283	27	4	2013	DATE
ajrhss-2283	28	1	2000	DATE
ajrhss-2283	29	1	16	CARDINAL
ajrhss-2283	29	2	at least annually	DATE
ajrhss-2283	29	3	8	CARDINAL
ajrhss-2283	33	1	lin	PERSON
ajrhss-2283	33	2	hwang	PERSON
ajrhss-2283	33	3	2010	DATE
ajrhss-2283	34	1	bhagat & bolton	ORG
ajrhss-2283	34	2	2008	DATE
ajrhss-2283	35	1	javid & igbal	ORG
ajrhss-2283	35	2	2010	DATE
ajrhss-2283	36	1	javid & igbal	ORG
ajrhss-2283	36	2	2010	DATE
ajrhss-2283	37	1	berle & mean	ORG
ajrhss-2283	37	2	1932	DATE
ajrhss-2283	37	3	jensein & meckling	ORG
ajrhss-2283	37	4	1976	DATE
ajrhss-2283	38	1	2016	CARDINAL
ajrhss-2283	39	1	the period 2010	DATE
ajrhss-2283	39	2	2022	CARDINAL
ajrhss-2283	41	1	1995	DATE
ajrhss-2283	42	1	nigeria	GPE
ajrhss-2283	42	2	the period 2010	DATE
ajrhss-2283	42	3	2022	CARDINAL
ajrhss-2283	43	1	american journal of research	ORG
ajrhss-2283	43	2	26	CARDINAL
ajrhss-2283	43	3	july 2024	DATE
ajrhss-2283	43	4	83	DATE
ajrhss-2283	43	5	1978	DATE
ajrhss-2283	43	6	jeffrey pfeffer	PERSON
ajrhss-2283	43	7	gerald salancik	PERSON
ajrhss-2283	44	1	anglo-american	NORP
ajrhss-2283	45	1	pfeffer	PERSON
ajrhss-2283	45	2	1978	DATE
ajrhss-2283	45	3	2003	DATE
ajrhss-2283	46	1	scott	ORG
ajrhss-2283	46	2	1994	DATE
ajrhss-2283	46	3	rdt	PERSON
ajrhss-2283	46	4	one	CARDINAL
ajrhss-2283	46	5	seven	CARDINAL
ajrhss-2283	47	1	wright & mcmahan	ORG
ajrhss-2283	47	2	2009	DATE
ajrhss-2283	49	1	rdt	ORG
ajrhss-2283	50	1	rdt	PERSON
ajrhss-2283	54	1	rdt	PERSON
ajrhss-2283	54	2	2012	DATE
ajrhss-2283	58	1	hitt	NORP
ajrhss-2283	58	2	2012	DATE
ajrhss-2283	63	1	pfeffer & salancik	ORG
ajrhss-2283	63	2	1978	DATE
ajrhss-2283	64	1	rdt	ORG
ajrhss-2283	66	1	2000	DATE
ajrhss-2283	66	2	abdullah & valentine	ORG
ajrhss-2283	66	3	2009	DATE
ajrhss-2283	67	1	2003	DATE
ajrhss-2283	68	1	hillman	ORG
ajrhss-2283	68	2	abdullah & valentine	ORG
ajrhss-2283	68	3	2009	DATE
ajrhss-2283	69	1	four	CARDINAL
ajrhss-2283	69	2	american journal of research	ORG
ajrhss-2283	69	3	26	CARDINAL
ajrhss-2283	69	4	july 2024	DATE
ajrhss-2283	69	5	84	CARDINAL
ajrhss-2283	70	1	first	ORDINAL
ajrhss-2283	71	1	second	ORDINAL
ajrhss-2283	72	1	third	ORDINAL
ajrhss-2283	72	2	abdullah & valentine	ORG
ajrhss-2283	72	3	2009	DATE
ajrhss-2283	73	1	rdt	PERSON
ajrhss-2283	76	1	pfeffer	PERSON
ajrhss-2283	76	2	1978	DATE
ajrhss-2283	79	1	ulrich & barney	ORG
ajrhss-2283	79	2	1984	DATE
ajrhss-2283	81	1	pfeffer	PERSON
ajrhss-2283	81	2	1987	DATE
ajrhss-2283	82	1	first	ORDINAL
ajrhss-2283	83	1	second	ORDINAL
ajrhss-2283	84	1	third	ORDINAL
ajrhss-2283	85	1	fourth	ORDINAL
ajrhss-2283	86	1	fifth	ORDINAL
ajrhss-2283	87	1	khan	GPE
ajrhss-2283	87	2	2011	DATE
ajrhss-2283	88	1	mayes	NORP
ajrhss-2283	88	2	2001	DATE
ajrhss-2283	91	1	2013	DATE
ajrhss-2283	92	1	american journal of research	ORG
ajrhss-2283	92	2	26	CARDINAL
ajrhss-2283	92	3	july 2024	DATE
ajrhss-2283	92	4	85	DATE
ajrhss-2283	93	1	cadbury	ORG
ajrhss-2283	93	2	2002	DATE
ajrhss-2283	94	1	bdi	ORG
ajrhss-2283	94	2	2016	DATE
ajrhss-2283	96	1	2012	DATE
ajrhss-2283	98	1	cotter & silvester	ORG
ajrhss-2283	98	2	n.d	GPE
ajrhss-2283	99	1	cotter & silvester	ORG
ajrhss-2283	99	2	n.d	GPE
ajrhss-2283	100	1	shamsul 2001	ORG
ajrhss-2283	101	1	klein	GPE
ajrhss-2283	101	2	2002	DATE
ajrhss-2283	103	1	2002	DATE
ajrhss-2283	104	1	2017	DATE
ajrhss-2283	106	1	2015	DATE
ajrhss-2283	107	1	de-angelo	ORG
ajrhss-2283	107	2	1981	DATE
ajrhss-2283	109	1	barros	PRODUCT
ajrhss-2283	109	2	2013	DATE
ajrhss-2283	111	1	enron	ORG
ajrhss-2283	111	2	2018	DATE
ajrhss-2283	112	1	akpan & dumkpah	ORG
ajrhss-2283	112	2	2013	DATE
ajrhss-2283	113	1	2001	DATE
ajrhss-2283	115	1	2018	DATE
ajrhss-2283	116	1	2008	DATE
ajrhss-2283	117	1	american journal of research	ORG
ajrhss-2283	117	2	26	CARDINAL
ajrhss-2283	117	3	july 2024	DATE
ajrhss-2283	117	4	86	DATE
ajrhss-2283	117	5	bakar	PERSON
ajrhss-2283	118	1	fearnley	GPE
ajrhss-2283	119	1	2005	DATE
ajrhss-2283	119	2	enron	ORG
ajrhss-2283	119	3	anderson	PERSON
ajrhss-2283	121	1	2001	DATE
ajrhss-2283	122	1	two	CARDINAL
ajrhss-2283	123	1	2006	DATE
ajrhss-2283	123	2	al-ajmi & saudagaran, 2011	ORG
ajrhss-2283	124	1	abu bakar	PERSON
ajrhss-2283	124	2	abdul-rahman	PERSON
ajrhss-2283	124	3	abdul-rashid	PERSON
ajrhss-2283	124	4	2005	DATE
ajrhss-2283	128	1	one	CARDINAL
ajrhss-2283	143	1	the financial year	DATE
ajrhss-2283	149	1	the american journal of research	ORG
ajrhss-2283	149	2	26	CARDINAL
ajrhss-2283	149	3	july 2024	DATE
ajrhss-2283	150	1	87	DATE
ajrhss-2283	155	1	adebayo	PERSON
ajrhss-2283	155	2	2016	DATE
ajrhss-2283	158	1	16property	CARDINAL
ajrhss-2283	159	1	the earlier years	DATE
ajrhss-2283	161	1	three	CARDINAL
ajrhss-2283	161	2	2005	DATE
ajrhss-2283	165	1	izedonni	ORG
ajrhss-2283	165	2	2014	DATE
ajrhss-2283	165	3	nigeria	GPE
ajrhss-2283	166	1	the nigeria stock exchange	ORG
ajrhss-2283	166	2	between 2006 to 2011	DATE
ajrhss-2283	168	1	bello	ORG
ajrhss-2283	169	1	2017	CARDINAL
ajrhss-2283	171	1	adeyemi	GPE
ajrhss-2283	172	1	2012	DATE
ajrhss-2283	172	2	nigeria	GPE
ajrhss-2283	174	1	nigeria	GPE
ajrhss-2283	177	1	2013	DATE
ajrhss-2283	177	2	15	CARDINAL
ajrhss-2283	177	3	the period 2005-2011	DATE
ajrhss-2283	179	1	american journal of research	ORG
ajrhss-2283	179	2	26	CARDINAL
ajrhss-2283	179	3	july 2024	DATE
ajrhss-2283	180	1	88	DATE
ajrhss-2283	180	2	nigeria	GPE
ajrhss-2283	181	1	2017	DATE
ajrhss-2283	182	1	secondary	ORDINAL
ajrhss-2283	184	1	four	CARDINAL
ajrhss-2283	185	1	babatolu	GPE
ajrhss-2283	186	1	2016	CARDINAL
ajrhss-2283	186	2	seven	CARDINAL
ajrhss-2283	186	3	7	CARDINAL
ajrhss-2283	186	4	nigeria	GPE
ajrhss-2283	186	5	2009 to 2013	DATE
ajrhss-2283	187	1	twenty	CARDINAL
ajrhss-2283	187	2	20	CARDINAL
ajrhss-2283	187	3	nigeria	GPE
ajrhss-2283	190	1	okolie	PERSON
ajrhss-2283	190	2	2014	DATE
ajrhss-2283	190	3	nigeria	GPE
ajrhss-2283	191	1	secondary	ORDINAL
ajrhss-2283	191	2	the nigerian stock exchange	ORG
ajrhss-2283	191	3	342	CARDINAL
ajrhss-2283	192	1	nigeria	GPE
ajrhss-2283	193	1	ilaboya	PERSON
ajrhss-2283	193	2	2014	DATE
ajrhss-2283	194	1	1	CARDINAL
ajrhss-2283	194	2	4	CARDINAL
ajrhss-2283	194	3	0	CARDINAL
ajrhss-2283	195	1	18	CARDINAL
ajrhss-2283	195	2	the nigerian stock exchange	ORG
ajrhss-2283	195	3	2007-2012	DATE
ajrhss-2283	198	1	nigeria	GPE
ajrhss-2283	199	1	nigeria	GPE
ajrhss-2283	200	1	nigeria	GPE
ajrhss-2283	202	1	american journal of research	ORG
ajrhss-2283	202	2	26	CARDINAL
ajrhss-2283	202	3	july 2024	DATE
ajrhss-2283	202	4	89	DATE
ajrhss-2283	202	5	nigerian stock exchange	ORG
ajrhss-2283	203	1	the nigerian stock exchange	ORG
ajrhss-2283	203	2	13	CARDINAL
ajrhss-2283	203	3	harcourt	GPE
ajrhss-2283	203	4	sixty-five	CARDINAL
ajrhss-2283	203	5	65	CARDINAL
ajrhss-2283	204	1	2010	DATE
ajrhss-2283	205	1	sixty-five	CARDINAL
ajrhss-2283	205	2	nigeria	GPE
ajrhss-2283	206	1	three years	DATE
ajrhss-2283	207	1	nigerian stock exchange	ORG
ajrhss-2283	208	1	56	CARDINAL
ajrhss-2283	210	1	nigerian stock exchange a. alternative	ORG
ajrhss-2283	210	2	1	CARDINAL
ajrhss-2283	211	1	2	CARDINAL
ajrhss-2283	211	2	adswitch plc	ORG
ajrhss-2283	211	3	3	CARDINAL
ajrhss-2283	212	1	rokana industries plc	ORG
ajrhss-2283	212	2	1	CARDINAL
ajrhss-2283	213	1	ftn	ORG
ajrhss-2283	213	2	2	CARDINAL
ajrhss-2283	213	3	3	CARDINAL
ajrhss-2283	214	1	1	CARDINAL
ajrhss-2283	214	2	uacn plc	ORG
ajrhss-2283	214	3	d. consumer goods	ORG
ajrhss-2283	214	4	1	CARDINAL
ajrhss-2283	214	5	dn tyre & rubber plc	ORG
ajrhss-2283	214	6	2	CARDINAL
ajrhss-2283	215	1	champion breweries plc	ORG
ajrhss-2283	215	2	3	CARDINAL
ajrhss-2283	215	3	golden guinea breweries plc	ORG
ajrhss-2283	215	4	4	CARDINAL
ajrhss-2283	216	1	guinness nigeria plc	ORG
ajrhss-2283	216	2	5	CARDINAL
ajrhss-2283	216	3	international breweries plc	ORG
ajrhss-2283	216	4	6	CARDINAL
ajrhss-2283	217	1	jos international breweries plc	ORG
ajrhss-2283	217	2	7	CARDINAL
ajrhss-2283	218	1	nigerian breweries plc	ORG
ajrhss-2283	218	2	8	CARDINAL
ajrhss-2283	219	1	9	CARDINAL
ajrhss-2283	220	1	7up	ORDINAL
ajrhss-2283	220	2	10	CARDINAL
ajrhss-2283	221	1	dangote flour mills plc	ORG
ajrhss-2283	221	2	11	CARDINAL
ajrhss-2283	222	1	dangote sugar refinery plc	ORG
ajrhss-2283	222	2	12	CARDINAL
ajrhss-2283	223	1	flour mills plc	ORG
ajrhss-2283	223	2	13	CARDINAL
ajrhss-2283	224	1	honeywell	ORG
ajrhss-2283	224	2	14	CARDINAL
ajrhss-2283	225	1	nigeria plc	ORG
ajrhss-2283	225	2	15	CARDINAL
ajrhss-2283	226	1	northern nigeria flour mills plc	ORG
ajrhss-2283	226	2	16	CARDINAL
ajrhss-2283	227	1	salt plc	ORG
ajrhss-2283	227	2	17	CARDINAL
ajrhss-2283	228	1	utc nigeria plc	ORG
ajrhss-2283	228	2	18	CARDINAL
ajrhss-2283	229	1	cadbury nigeria plc	ORG
ajrhss-2283	229	2	19	CARDINAL
ajrhss-2283	230	1	nestle nigeria plc	ORG
ajrhss-2283	230	2	20	CARDINAL
ajrhss-2283	231	1	nigerian enamelware plc	ORG
ajrhss-2283	231	2	21	CARDINAL
ajrhss-2283	231	3	22	CARDINAL
ajrhss-2283	232	1	pz cussons nigeria plc	ORG
ajrhss-2283	232	2	23	CARDINAL
ajrhss-2283	233	1	uniliver nigeria plc	ORG
ajrhss-2283	233	2	e. health care	ORG
ajrhss-2283	233	3	1	CARDINAL
ajrhss-2283	233	4	morrison industries plc	ORG
ajrhss-2283	233	5	2	CARDINAL
ajrhss-2283	234	1	evans medicals plc	ORG
ajrhss-2283	234	2	3	CARDINAL
ajrhss-2283	234	3	fidson healthcare plc	ORG
ajrhss-2283	234	4	4	CARDINAL
ajrhss-2283	234	5	glaxosmithkline	PERSON
ajrhss-2283	235	1	5	CARDINAL
ajrhss-2283	236	1	6	CARDINAL
ajrhss-2283	237	1	neimeth international pharmaceutical plc	ORG
ajrhss-2283	237	2	7	CARDINAL
ajrhss-2283	237	3	pharma deko plc	ORG
ajrhss-2283	237	4	1	CARDINAL
ajrhss-2283	238	1	african	NORP
ajrhss-2283	238	2	2	CARDINAL
ajrhss-2283	238	3	ashaka cement plc	ORG
ajrhss-2283	238	4	3	CARDINAL
ajrhss-2283	239	1	berger paints plc	ORG
ajrhss-2283	239	2	4	CARDINAL
ajrhss-2283	239	3	chemicals & allied products plc	ORG
ajrhss-2283	239	4	5	CARDINAL
ajrhss-2283	239	5	norther nigeria plc	ORG
ajrhss-2283	239	6	6	CARDINAL
ajrhss-2283	240	1	dangote cement plc	ORG
ajrhss-2283	240	2	7	CARDINAL
ajrhss-2283	240	3	dn meyer plc	PERSON
ajrhss-2283	240	4	8	CARDINAL
ajrhss-2283	241	1	1st	CARDINAL
ajrhss-2283	241	2	9	CARDINAL
ajrhss-2283	241	3	int’l	NORP
ajrhss-2283	241	4	ipwa	ORG
ajrhss-2283	241	5	10	CARDINAL
ajrhss-2283	242	1	11	CARDINAL
ajrhss-2283	243	1	portland paints & products plc	ORG
ajrhss-2283	243	2	12	CARDINAL
ajrhss-2283	244	1	13	CARDINAL
ajrhss-2283	245	1	lafarge wapco plc	ORG
ajrhss-2283	245	2	14	CARDINAL
ajrhss-2283	246	1	cutix plc	ORG
ajrhss-2283	246	2	15	CARDINAL
ajrhss-2283	247	1	nigeria wire & cable plc	ORG
ajrhss-2283	247	2	american journal of research	ORG
ajrhss-2283	247	3	26	CARDINAL
ajrhss-2283	247	4	july 2024	DATE
ajrhss-2283	248	1	82	CARDINAL
ajrhss-2283	248	2	16	CARDINAL
ajrhss-2283	249	1	avon crowncaps & containers plc	ORG
ajrhss-2283	249	2	17	CARDINAL
ajrhss-2283	250	1	18	CARDINAL
ajrhss-2283	251	1	nigeria plc	ORG
ajrhss-2283	251	2	19	CARDINAL
ajrhss-2283	251	3	bagco bags plc	ORG
ajrhss-2283	251	4	20	CARDINAL
ajrhss-2283	252	1	nigeria plc	EVENT
ajrhss-2283	252	2	21	DATE
ajrhss-2283	253	1	west african	NORP
ajrhss-2283	253	2	industr plc	ORG
ajrhss-2283	253	3	22	CARDINAL
ajrhss-2283	254	1	nigeria	GPE
ajrhss-2283	254	2	1	CARDINAL
ajrhss-2283	254	3	2	CARDINAL
ajrhss-2283	254	4	alumaco plc 3	ORG
ajrhss-2283	255	1	thomas wyatt nigeria plc	PERSON
ajrhss-2283	255	2	1	CARDINAL
ajrhss-2283	255	3	academy press plc	ORG
ajrhss-2283	255	4	2	CARDINAL
ajrhss-2283	255	5	africa	LOC
ajrhss-2283	255	6	3	CARDINAL
ajrhss-2283	256	1	university press plc	ORG
ajrhss-2283	257	1	56	CARDINAL
ajrhss-2283	257	2	nigeria	GPE
ajrhss-2283	257	3	between 2010 to	DATE
ajrhss-2283	257	4	2022	CARDINAL
ajrhss-2283	258	1	56	CARDINAL
ajrhss-2283	258	2	13 years	DATE
ajrhss-2283	258	3	728	CARDINAL
ajrhss-2283	260	1	three	CARDINAL
ajrhss-2283	262	1	three	CARDINAL
ajrhss-2283	262	2	bdi	ORG
ajrhss-2283	263	1	bdi	ORG
ajrhss-2283	264	1	nigeria	GPE
ajrhss-2283	264	2	2010	DATE
ajrhss-2283	264	3	2022	CARDINAL
ajrhss-2283	266	1	xie	PERSON
ajrhss-2283	267	1	2003	DATE
ajrhss-2283	269	1	nigerian	NORP
ajrhss-2283	269	2	ninety percent	PERCENT
ajrhss-2283	269	3	four	CARDINAL
ajrhss-2283	269	4	kpmg professional services	ORG
ajrhss-2283	269	5	akintola williams deloitte	PERSON
ajrhss-2283	270	1	four	CARDINAL
ajrhss-2283	270	2	2016	DATE
ajrhss-2283	270	3	world bank	ORG
ajrhss-2283	270	4	2004	DATE
ajrhss-2283	270	5	francis	PERSON
ajrhss-2283	271	1	1999	DATE
ajrhss-2283	271	2	gul	PERSON
ajrhss-2283	271	3	2001	DATE
ajrhss-2283	271	4	four	CARDINAL
ajrhss-2283	272	1	american journal of research	ORG
ajrhss-2283	272	2	26	CARDINAL
ajrhss-2283	272	3	july 2024	DATE
ajrhss-2283	272	4	82	CARDINAL
ajrhss-2283	273	1	nigeria	GPE
ajrhss-2283	274	1	2010	DATE
ajrhss-2283	274	2	2022	CARDINAL
ajrhss-2283	275	1	alzeban	PRODUCT
ajrhss-2283	275	2	2014	DATE
ajrhss-2283	275	3	faruk	GPE
ajrhss-2283	275	4	hassan	PERSON
ajrhss-2283	275	5	2014	DATE
ajrhss-2283	276	1	1995	DATE
ajrhss-2283	278	1	1995	DATE
ajrhss-2283	280	1	1995	DATE
ajrhss-2283	284	1	ppe	ORG
ajrhss-2283	285	1	1995	DATE
ajrhss-2283	287	1	1995	DATE
ajrhss-2283	291	1	american journal of research	ORG
ajrhss-2283	291	2	26	CARDINAL
ajrhss-2283	291	3	july 2024	DATE
ajrhss-2283	291	4	83	DATE
ajrhss-2283	291	5	nigeria	GPE
ajrhss-2283	291	6	between 2010 to	DATE
ajrhss-2283	291	7	2022	CARDINAL
ajrhss-2283	293	1	+ + β1bdi +	DATE
ajrhss-2283	293	2	3	CARDINAL
ajrhss-2283	293	3	4	DATE
ajrhss-2283	293	4	5	CARDINAL
ajrhss-2283	293	5	bdi = board of directors	ORG
ajrhss-2283	293	6	adrt =	ORG
ajrhss-2283	293	7	3=	GPE
ajrhss-2283	293	8	three	CARDINAL
ajrhss-2283	295	1	american journal of research	ORG
ajrhss-2283	295	2	26	CARDINAL
ajrhss-2283	295	3	july 2024	DATE
ajrhss-2283	296	1	84	CARDINAL
ajrhss-2283	297	1	2	CARDINAL
ajrhss-2283	297	2	95%	PERCENT
ajrhss-2283	297	3	0.05	CARDINAL
ajrhss-2283	299	1	10.0	CARDINAL
ajrhss-2283	304	1	1	CARDINAL
ajrhss-2283	304	2	bdi	ORG
ajrhss-2283	305	1	bdi iaq aui ifrs	ORG
ajrhss-2283	305	2	2.885663	CARDINAL
ajrhss-2283	305	3	4.316846	MONEY
ajrhss-2283	305	4	0.631132	MONEY
ajrhss-2283	305	5	2.407232 0.520023	MONEY
ajrhss-2283	305	6	98.00000 130.0000 10.00000	MONEY
ajrhss-2283	305	7	2.000000	CARDINAL
ajrhss-2283	307	1	2.116845	CARDINAL
ajrhss-2283	307	2	57.85780	CARDINAL
ajrhss-2283	308	1	5.349905	CARDINAL
ajrhss-2283	308	2	327.2340	CARDINAL
ajrhss-2283	308	3	69.76194	CARDINAL
ajrhss-2283	308	4	4.463145	CARDINAL
ajrhss-2283	308	5	jarque	NORP
ajrhss-2283	308	6	878445.1	CARDINAL
ajrhss-2283	308	7	87.28030	CARDINAL
ajrhss-2283	308	8	19004.77	CARDINAL
ajrhss-2283	308	9	570.2000 3181.200 3726.000	MONEY
ajrhss-2283	309	1	33594.80 77906.83	PERCENT
ajrhss-2283	310	1	684.3799	CARDINAL
ajrhss-2283	310	2	176.6113	CARDINAL
ajrhss-2283	310	3	728	CARDINAL
ajrhss-2283	310	4	728 728 728 728 728	QUANTITY
ajrhss-2283	310	5	10	CARDINAL
ajrhss-2283	311	1	american journal of research	ORG
ajrhss-2283	311	2	26	CARDINAL
ajrhss-2283	311	3	july 2024	DATE
ajrhss-2283	311	4	85	DATE
ajrhss-2283	311	5	728	CARDINAL
ajrhss-2283	311	6	56	CARDINAL
ajrhss-2283	311	7	13 years	DATE
ajrhss-2283	311	8	nigeria	GPE
ajrhss-2283	312	1	nigeria	GPE
ajrhss-2283	312	2	6.677419	CARDINAL
ajrhss-2283	312	3	bdi	PERSON
ajrhss-2283	312	4	about 4.316846	CARDINAL
ajrhss-2283	312	5	2.885663	CARDINAL
ajrhss-2283	313	1	bdi	PERSON
ajrhss-2283	313	2	5.435191	CARDINAL
ajrhss-2283	313	3	0.516486	CARDINAL
ajrhss-2283	314	1	0.631132	CARDINAL
ajrhss-2283	314	2	the period 2010	DATE
ajrhss-2283	314	3	0.520023	CARDINAL
ajrhss-2283	314	4	2.407232	CARDINAL
ajrhss-2283	315	1	7	CARDINAL
ajrhss-2283	315	2	6	CARDINAL
ajrhss-2283	315	3	1	CARDINAL
ajrhss-2283	316	1	1	CARDINAL
ajrhss-2283	317	1	130	CARDINAL
ajrhss-2283	318	1	98.00000	CARDINAL
ajrhss-2283	319	1	31.82660	CARDINAL
ajrhss-2283	319	2	4.523007	CARDINAL
ajrhss-2283	320	1	3	CARDINAL
ajrhss-2283	320	2	less than 3	CARDINAL
ajrhss-2283	320	3	greater than 3	CARDINAL
ajrhss-2283	322	1	0.123411	CARDINAL
ajrhss-2283	322	2	0.665714	ORG
ajrhss-2283	324	1	57.85780	CARDINAL
ajrhss-2283	324	2	5.349905	CARDINAL
ajrhss-2283	329	1	0.05	CARDINAL
ajrhss-2283	329	2	two	CARDINAL
ajrhss-2283	330	1	first	ORDINAL
ajrhss-2283	330	2	two	CARDINAL
ajrhss-2283	330	3	three	CARDINAL
ajrhss-2283	330	4	56	CARDINAL
ajrhss-2283	330	5	nigeria	GPE
ajrhss-2283	332	1	american journal of research	ORG
ajrhss-2283	332	2	26	CARDINAL
ajrhss-2283	332	3	july 2024	DATE
ajrhss-2283	332	4	86	CARDINAL
ajrhss-2283	333	1	granger causality	PERSON
ajrhss-2283	334	1	10	CARDINAL
ajrhss-2283	335	1	1 h01	CARDINAL
ajrhss-2283	335	2	nigeria	GPE
ajrhss-2283	336	1	2	CARDINAL
ajrhss-2283	336	2	ols	PERSON
ajrhss-2283	336	3	bdi	ORG
ajrhss-2283	336	4	iaq, aui	ORG
ajrhss-2283	336	5	12/12/23	CARDINAL
ajrhss-2283	336	6	11:17	TIME
ajrhss-2283	336	7	1 728	CARDINAL
ajrhss-2283	336	8	726	CARDINAL
ajrhss-2283	337	1	1.251412	MONEY
ajrhss-2283	337	2	0.255796	CARDINAL
ajrhss-2283	337	3	0.1224	ORG
ajrhss-2283	337	4	0.399741 0.232362	MONEY
ajrhss-2283	337	5	0.501868 0.440414	MONEY
ajrhss-2283	337	6	0.6937	MONEY
ajrhss-2283	337	7	0.808377	CARDINAL
ajrhss-2283	337	8	0.701204 s.d.	ORG
ajrhss-2283	338	1	4.623007	CARDINAL
ajrhss-2283	338	2	4.620283	CARDINAL
ajrhss-2283	338	3	5.963947	CARDINAL
ajrhss-2283	338	4	11399.43	CARDINAL
ajrhss-2283	338	5	5.002695	CARDINAL
ajrhss-2283	339	1	5.979079	CARDINAL
ajrhss-2283	339	2	1.177888	CARDINAL
ajrhss-2283	339	3	durbin-watson	ORG
ajrhss-2283	339	4	2.112192	CARDINAL
ajrhss-2283	339	5	0.333958	CARDINAL
ajrhss-2283	339	6	0.808377	CARDINAL
ajrhss-2283	339	7	1.177888	MONEY
ajrhss-2283	340	1	0.333958	CARDINAL
ajrhss-2283	340	2	dw	ORG
ajrhss-2283	340	3	2.112192	CARDINAL
ajrhss-2283	341	1	0.326636	CARDINAL
ajrhss-2283	343	1	0.326636	CARDINAL
ajrhss-2283	344	1	0.808377	CARDINAL
ajrhss-2283	344	2	80%	PERCENT
ajrhss-2283	344	3	american journal of research	ORG
ajrhss-2283	344	4	26	CARDINAL
ajrhss-2283	344	5	july 2024	DATE
ajrhss-2283	344	6	87	DATE
ajrhss-2283	345	1	20%	PERCENT
ajrhss-2283	346	1	durbin wattson	PERSON
ajrhss-2283	346	2	dw	ORG
ajrhss-2283	346	3	2.112192	CARDINAL
ajrhss-2283	347	1	4.623007	CARDINAL
ajrhss-2283	348	1	1.177888	CARDINAL
ajrhss-2283	348	2	0.333958	CARDINAL
ajrhss-2283	349	1	-1.96	GPE
ajrhss-2283	349	2	1.658247	MONEY
ajrhss-2283	349	3	0.05	CARDINAL
ajrhss-2283	349	4	2	CARDINAL
ajrhss-2283	350	1	ha1	ORG
ajrhss-2283	351	1	2	CARDINAL
ajrhss-2283	351	2	nigeria	GPE
ajrhss-2283	352	1	3	CARDINAL
ajrhss-2283	352	2	ols	PERSON
ajrhss-2283	352	3	iaq, aui	ORG
ajrhss-2283	352	4	bdi	ORG
ajrhss-2283	352	5	12/12/23	CARDINAL
ajrhss-2283	352	6	11:17	TIME
ajrhss-2283	352	7	1 728	CARDINAL
ajrhss-2283	352	8	726	CARDINAL
ajrhss-2283	354	1	1.362523	MONEY
ajrhss-2283	354	2	0.366807	CARDINAL
ajrhss-2283	354	3	0.400852 0.343473 0.044002	MONEY
ajrhss-2283	354	4	0.551525	MONEY
ajrhss-2283	355	1	0.0937	CARDINAL
ajrhss-2283	355	2	0.908377	CARDINAL
ajrhss-2283	355	3	0.801204 s.d.	GPE
ajrhss-2283	356	1	4.723007	CARDINAL
ajrhss-2283	356	2	4.720283	CARDINAL
ajrhss-2283	356	3	5.063947	CARDINAL
ajrhss-2283	356	4	12399.43	CARDINAL
ajrhss-2283	356	5	5.102695	CARDINAL
ajrhss-2283	356	6	hannan-quinn criter	GPE
ajrhss-2283	357	1	5.079079	CARDINAL
ajrhss-2283	357	2	1.277888	CARDINAL
ajrhss-2283	357	3	durbin-watson	ORG
ajrhss-2283	357	4	2.012192	CARDINAL
ajrhss-2283	357	5	0.433958	CARDINAL
ajrhss-2283	357	6	26	CARDINAL
ajrhss-2283	357	7	july 2024	DATE
ajrhss-2283	357	8	88	DATE
ajrhss-2283	357	9	1.277888	CARDINAL
ajrhss-2283	357	10	0.433958	CARDINAL
ajrhss-2283	357	11	dw	ORG
ajrhss-2283	357	12	2.012192	CARDINAL
ajrhss-2283	358	1	0.437747	CARDINAL
ajrhss-2283	359	1	nigeria	GPE
ajrhss-2283	360	1	0.366807	CARDINAL
ajrhss-2283	360	2	0.437747	CARDINAL
ajrhss-2283	361	1	0.908377	CARDINAL
ajrhss-2283	361	2	90%	PERCENT
ajrhss-2283	362	1	10%	PERCENT
ajrhss-2283	363	1	durbin watson	PERSON
ajrhss-2283	363	2	dw	ORG
ajrhss-2283	363	3	2.012192	CARDINAL
ajrhss-2283	364	1	4.723007	CARDINAL
ajrhss-2283	365	1	1.277888	CARDINAL
ajrhss-2283	365	2	0.433958	CARDINAL
ajrhss-2283	366	1	-1.96	GPE
ajrhss-2283	366	2	2.769358	CARDINAL
ajrhss-2283	366	3	0.05	CARDINAL
ajrhss-2283	366	4	2	CARDINAL
ajrhss-2283	367	1	ha2	PERSON
ajrhss-2283	368	1	3	CARDINAL
ajrhss-2283	368	2	nigeria	GPE
ajrhss-2283	369	1	4	CARDINAL
ajrhss-2283	369	2	ols	PERSON
ajrhss-2283	369	3	iaq	ORG
ajrhss-2283	369	4	bdi	ORG
ajrhss-2283	369	5	12/12/23	CARDINAL
ajrhss-2283	369	6	11:17	TIME
ajrhss-2283	369	7	1 728	CARDINAL
ajrhss-2283	369	8	726	CARDINAL
ajrhss-2283	370	1	0.548858	CARDINAL
ajrhss-2283	370	2	0.0744	MONEY
ajrhss-2283	370	3	0.723080	CARDINAL
ajrhss-2283	371	1	0.0937	MONEY
ajrhss-2283	371	2	0.605044	CARDINAL
ajrhss-2283	371	3	0.530111	CARDINAL
ajrhss-2283	371	4	0.501201 s.d.	ORG
ajrhss-2283	372	1	1.423004	CARDINAL
ajrhss-2283	372	2	1.420253	CARDINAL
ajrhss-2283	372	3	1.063947	CARDINAL
ajrhss-2283	372	4	12366.43	CARDINAL
ajrhss-2283	372	5	5.102695	CARDINAL
ajrhss-2283	373	1	5.079079	CARDINAL
ajrhss-2283	373	2	1.277555	CARDINAL
ajrhss-2283	373	3	durbin-watson	ORG
ajrhss-2283	373	4	2.000272	CARDINAL
ajrhss-2283	373	5	0.111625	CARDINAL
ajrhss-2283	373	6	american	NORP
ajrhss-2283	373	7	journal of research	ORG
ajrhss-2283	373	8	26	CARDINAL
ajrhss-2283	373	9	july 2024	DATE
ajrhss-2283	373	10	89	DATE
ajrhss-2283	373	11	0.605044	CARDINAL
ajrhss-2283	373	12	1.277555	CARDINAL
ajrhss-2283	373	13	0.111626	CARDINAL
ajrhss-2283	373	14	dw	ORG
ajrhss-2283	373	15	2.000272	CARDINAL
ajrhss-2283	373	16	0.548858	CARDINAL
ajrhss-2283	374	1	nigeria	GPE
ajrhss-2283	375	1	0.477918	CARDINAL
ajrhss-2283	375	2	0.548858	CARDINAL
ajrhss-2283	376	1	0.605044	CARDINAL
ajrhss-2283	376	2	60%	PERCENT
ajrhss-2283	377	1	the remaining 40%	PERCENT
ajrhss-2283	378	1	the durbin watson	ORG
ajrhss-2283	378	2	dw	ORG
ajrhss-2283	378	3	2.000272	CARDINAL
ajrhss-2283	379	1	1.423004	CARDINAL
ajrhss-2283	380	1	1.277555	CARDINAL
ajrhss-2283	380	2	0.111626	CARDINAL
ajrhss-2283	381	1	-1.96	GPE
ajrhss-2283	381	2	2.870479	CARDINAL
ajrhss-2283	381	3	0.05	CARDINAL
ajrhss-2283	381	4	2	CARDINAL
ajrhss-2283	382	1	ha3	ORG
ajrhss-2283	383	1	1	CARDINAL
ajrhss-2283	384	1	nigeria	GPE
ajrhss-2283	386	1	1%	PERCENT
ajrhss-2283	386	2	1%	PERCENT
ajrhss-2283	387	1	2014	DATE
ajrhss-2283	388	1	2	CARDINAL
ajrhss-2283	396	1	2016	DATE
ajrhss-2283	396	2	2017	CARDINAL
ajrhss-2283	396	3	aronmiwan	PERSON
ajrhss-2283	396	4	2013	DATE
ajrhss-2283	397	1	2012	DATE
ajrhss-2283	398	1	3	CARDINAL
ajrhss-2283	401	1	2014	DATE
ajrhss-2283	402	1	2017	CARDINAL
ajrhss-2283	402	2	2011	DATE
ajrhss-2283	403	1	american journal of research	ORG
ajrhss-2283	403	2	26	CARDINAL
ajrhss-2283	403	3	july 2024	DATE
ajrhss-2283	403	4	90	CARDINAL
ajrhss-2283	403	5	1	CARDINAL
ajrhss-2283	404	1	one percent	PERCENT
ajrhss-2283	405	1	2	CARDINAL
ajrhss-2283	407	1	3	CARDINAL
ajrhss-2283	413	1	3.accounting	CARDINAL
ajrhss-2283	413	2	4	CARDINAL
ajrhss-2283	415	1	1	CARDINAL
ajrhss-2283	416	1	abu-bakar	PERSON
ajrhss-2283	416	2	n. b.	PERSON
ajrhss-2283	416	3	rahman, a. & rashid	ORG
ajrhss-2283	416	4	h. m.	PERSON
ajrhss-2283	416	5	2005	DATE
ajrhss-2283	417	1	malaysian	NORP
ajrhss-2283	418	1	804	CARDINAL
ajrhss-2283	419	1	2	CARDINAL
ajrhss-2283	419	2	aburaya	GPE
ajrhss-2283	419	3	r. k.	PERSON
ajrhss-2283	419	4	2012	DATE
ajrhss-2283	421	1	uk	GPE
ajrhss-2283	421	2	phd thesis	PERSON
ajrhss-2283	421	3	durham university	ORG
ajrhss-2283	422	1	3	CARDINAL
ajrhss-2283	422	2	adebayo	PERSON
ajrhss-2283	422	3	g. a.	PERSON
ajrhss-2283	422	4	2016	CARDINAL
ajrhss-2283	423	1	nigeria	GPE
ajrhss-2283	424	1	journal of accounting	ORG
ajrhss-2283	424	2	2	CARDINAL
ajrhss-2283	424	3	6	CARDINAL
ajrhss-2283	424	4	2504-8856 4	DATE
ajrhss-2283	425	1	adeola	GPE
ajrhss-2283	425	2	f. a.	PERSON
ajrhss-2283	425	3	2005	DATE
ajrhss-2283	426	1	nigeria	GPE
ajrhss-2283	427	1	united nations industrial development organization	ORG
ajrhss-2283	427	2	5	CARDINAL
ajrhss-2283	427	3	afolabi, a. a.	PERSON
ajrhss-2283	427	4	2013	DATE
ajrhss-2283	428	1	african	NORP
ajrhss-2283	429	1	6	CARDINAL
ajrhss-2283	429	2	akpan	PERSON
ajrhss-2283	429	3	n. u. & dunkpa	ORG
ajrhss-2283	430	1	2013	DATE
ajrhss-2283	431	1	lagos	GPE
ajrhss-2283	431	2	nigeria	GPE
ajrhss-2283	433	1	7	CARDINAL
ajrhss-2283	433	2	n. u & dimkpah	ORG
ajrhss-2283	433	3	o	DATE
ajrhss-2283	434	1	lagos	GPE
ajrhss-2283	434	2	nigeria	GPE
ajrhss-2283	434	3	2(1	CARDINAL
ajrhss-2283	434	4	22	CARDINAL
ajrhss-2283	435	1	american journal of research	ORG
ajrhss-2283	435	2	26	CARDINAL
ajrhss-2283	435	3	july 2024	DATE
ajrhss-2283	436	1	91	CARDINAL
ajrhss-2283	437	1	al-ajmi	ORG
ajrhss-2283	437	2	j & saudagaran	ORG
ajrhss-2283	437	3	2011	DATE
ajrhss-2283	438	1	bahrain	GPE
ajrhss-2283	439	1	26(1	CARDINAL
ajrhss-2283	439	2	130-160 9	CARDINAL
ajrhss-2283	440	1	alleyne	PERSON
ajrhss-2283	440	2	p. a.	PERSON
ajrhss-2283	440	3	devonish	NORP
ajrhss-2283	440	4	d., & alleyne	ORG
ajrhss-2283	441	1	2006	DATE
ajrhss-2283	442	1	barbados	GPE
ajrhss-2283	443	1	21(6	CARDINAL
ajrhss-2283	443	2	621-635	CARDINAL
ajrhss-2283	443	3	10	CARDINAL
ajrhss-2283	444	1	al-swidi	ORG
ajrhss-2283	444	2	k. a.	PERSON
ajrhss-2283	445	1	al-matavi	PERSON
ajrhss-2283	445	2	m. e.	PERSON
ajrhss-2283	445	3	2013	DATE
ajrhss-2283	447	1	4(1	CARDINAL
ajrhss-2283	447	2	34	CARDINAL
ajrhss-2283	448	1	11	CARDINAL
ajrhss-2283	449	1	alzeban, a. & gwilliams	ORG
ajrhss-2283	449	2	2014	DATE
ajrhss-2283	450	1	saudi	NORP
ajrhss-2283	451	1	journal of international accounting	ORG
ajrhss-2283	451	2	23(2	CARDINAL
ajrhss-2283	451	3	74-86	DATE
ajrhss-2283	452	1	12	CARDINAL
ajrhss-2283	452	2	n.	PERSON
ajrhss-2283	452	3	2010	DATE
ajrhss-2283	453	1	2nd ed	GPE
ajrhss-2283	453	2	lagos	GPE
ajrhss-2283	453	3	longman nigeria plc	ORG
ajrhss-2283	454	1	13	CARDINAL
ajrhss-2283	454	2	bakar	PERSON
ajrhss-2283	454	3	rahman	PERSON
ajrhss-2283	454	4	2005	DATE
ajrhss-2283	455	1	malaysian	NORP
ajrhss-2283	456	1	20(8	CARDINAL
ajrhss-2283	456	2	804	CARDINAL
ajrhss-2283	457	1	14	DATE
ajrhss-2283	458	1	barros	ORG
ajrhss-2283	458	2	i. p.	PERSON
ajrhss-2283	458	3	s. & hamrouni	ORG
ajrhss-2283	458	4	a.	PERSON
ajrhss-2283	458	5	2013	DATE
ajrhss-2283	459	1	france	GPE
ajrhss-2283	460	1	29(2	CARDINAL
ajrhss-2283	460	2	561	CARDINAL
ajrhss-2283	460	3	15	CARDINAL
ajrhss-2283	461	1	baridam	PERSON
ajrhss-2283	461	2	d. m.	PERSON
ajrhss-2283	461	3	2010	DATE
ajrhss-2283	462	1	harcourt	GPE
ajrhss-2283	462	2	paragraphics	ORG
ajrhss-2283	463	1	16	CARDINAL
ajrhss-2283	463	2	bello	ORG
ajrhss-2283	463	3	m. s.	PERSON
ajrhss-2283	463	4	c. a. & zahna	ORG
ajrhss-2283	463	5	m. y.	PERSON
ajrhss-2283	463	6	2017	CARDINAL
ajrhss-2283	464	1	nigeria	GPE
ajrhss-2283	465	1	european journal of accounting	ORG
ajrhss-2283	465	2	5	CARDINAL
ajrhss-2283	465	3	6	CARDINAL
ajrhss-2283	465	4	11	CARDINAL
ajrhss-2283	466	1	17	CARDINAL
ajrhss-2283	466	2	berle	PERSON
ajrhss-2283	466	3	a. & means	ORG
ajrhss-2283	466	4	1932	DATE
ajrhss-2283	467	1	new york	GPE
ajrhss-2283	467	2	ny: macmillan	ORG
ajrhss-2283	468	1	18	CARDINAL
ajrhss-2283	469	1	beyer, a.	ORG
ajrhss-2283	469	2	cohen	PERSON
ajrhss-2283	469	3	d. a.	PERSON
ajrhss-2283	469	4	lys	PERSON
ajrhss-2283	469	5	t. z. & walther	ORG
ajrhss-2283	469	6	b. r.	PERSON
ajrhss-2283	469	7	2010	DATE
ajrhss-2283	471	1	journal of accounting and economics	ORG
ajrhss-2283	471	2	296-343	CARDINAL
ajrhss-2283	471	3	19	CARDINAL
ajrhss-2283	471	4	bhangat	ORG
ajrhss-2283	471	5	s. & bolton	ORG
ajrhss-2283	471	6	2008	DATE
ajrhss-2283	473	1	257	CARDINAL
ajrhss-2283	473	2	20	CARDINAL
ajrhss-2283	474	1	cadbury	ORG
ajrhss-2283	474	2	s. a.	PERSON
ajrhss-2283	474	3	2002	DATE
ajrhss-2283	475	1	oxford	NORP
ajrhss-2283	475	2	oxford university	ORG
ajrhss-2283	476	1	21	CARDINAL
ajrhss-2283	477	1	callao	ORG
ajrhss-2283	477	2	s.	GPE
ajrhss-2283	477	3	j., & wroblewski	ORG
ajrhss-2283	477	4	2014	DATE
ajrhss-2283	478	1	three	CARDINAL
ajrhss-2283	479	1	zeszyty teoretyczne rachunkowosci	PERSON
ajrhss-2283	479	2	79(135	CARDINAL
ajrhss-2283	479	3	135–178	CARDINAL
ajrhss-2283	480	1	22	CARDINAL
ajrhss-2283	481	1	k. k. l.	PERSON
ajrhss-2283	481	2	firth	PERSON
ajrhss-2283	481	3	m. & rui	PERSON
ajrhss-2283	481	4	o. m.	PERSON
ajrhss-2283	481	5	2002	DATE
ajrhss-2283	483	1	23	CARDINAL
ajrhss-2283	484	1	j. & silvester	ORG
ajrhss-2283	484	2	m.	PERSON
ajrhss-2283	485	1	24	CARDINAL
ajrhss-2283	486	1	de-angelo	PERSON
ajrhss-2283	486	2	l. e. (	PERSON
ajrhss-2283	486	3	1981	DATE
ajrhss-2283	488	1	3(1	CARDINAL
ajrhss-2283	488	2	183	CARDINAL
ajrhss-2283	489	1	25	CARDINAL
ajrhss-2283	489	2	farouk	PERSON
ajrhss-2283	489	3	m. a. & hassan	ORG
ajrhss-2283	489	4	s. u.	PERSON
ajrhss-2283	489	5	2014	DATE
ajrhss-2283	490	1	nigeria	GPE
ajrhss-2283	491	1	international journal of accounting	ORG
ajrhss-2283	491	2	2(2	CARDINAL
ajrhss-2283	491	3	1-22	CARDINAL
ajrhss-2283	492	1	26	CARDINAL
ajrhss-2283	493	1	fearnley	ORG
ajrhss-2283	493	2	s.	PERSON
ajrhss-2283	493	3	x. & brandt	ORG
ajrhss-2283	493	4	2005	DATE
ajrhss-2283	495	1	journal of internal accounting	ORG
ajrhss-2283	495	2	4(1	CARDINAL
ajrhss-2283	495	3	39	CARDINAL
ajrhss-2283	496	1	american journal of research	ORG
ajrhss-2283	496	2	26	CARDINAL
ajrhss-2283	496	3	july 2024	DATE
ajrhss-2283	496	4	92	CARDINAL
ajrhss-2283	496	5	27	CARDINAL
ajrhss-2283	497	1	franceschetti	ORG
ajrhss-2283	497	2	b. m.	PERSON
ajrhss-2283	497	3	2018	DATE
ajrhss-2283	499	1	28	CARDINAL
ajrhss-2283	500	1	francis	PERSON
ajrhss-2283	500	2	j.r.	GPE
ajrhss-2283	500	3	h.c.	GPE
ajrhss-2283	500	4	1999	DATE
ajrhss-2283	501	1	6	CARDINAL
ajrhss-2283	502	1	18(1	CARDINAL
ajrhss-2283	502	2	17	CARDINAL
ajrhss-2283	502	3	29	CARDINAL
ajrhss-2283	503	1	gul	PERSON
ajrhss-2283	503	2	f. a.	PERSON
ajrhss-2283	503	3	lyn	PERSON
ajrhss-2283	503	4	j.s.	GPE
ajrhss-2283	503	5	2001	DATE
ajrhss-2283	505	1	journal of accounting	ORG
ajrhss-2283	505	2	17(1	CARDINAL
ajrhss-2283	505	3	2549	CARDINAL
ajrhss-2283	505	4	30	CARDINAL
ajrhss-2283	506	1	habbash	PERSON
ajrhss-2283	506	2	m.	PERSON
ajrhss-2283	506	3	2016	DATE
ajrhss-2283	507	1	saudi arabia	GPE
ajrhss-2283	508	1	3(1	CARDINAL
ajrhss-2283	508	2	87	CARDINAL
ajrhss-2283	510	1	hafzalla	PERSON
ajrhss-2283	510	2	2010	DATE
ajrhss-2283	512	1	32	CARDINAL
ajrhss-2283	513	1	hitt	ORG
ajrhss-2283	513	2	m., ireland	GPE
ajrhss-2283	513	3	r. d.	PERSON
ajrhss-2283	513	4	r.	NORP
ajrhss-2283	513	5	2012	DATE
ajrhss-2283	516	1	33	CARDINAL
ajrhss-2283	517	1	f.	PERSON
ajrhss-2283	517	2	2003	DATE
ajrhss-2283	519	1	17(2	CARDINAL
ajrhss-2283	519	2	37	CARDINAL
ajrhss-2283	520	1	34	CARDINAL
ajrhss-2283	521	1	ifa	ORG
ajrhss-2283	521	2	2003	DATE
ajrhss-2283	522	1	international federation of accountants	ORG
ajrhss-2283	522	2	london 35	ORG
ajrhss-2283	523	1	iia	ORG
ajrhss-2283	523	2	2014	DATE
ajrhss-2283	526	1	36	CARDINAL
ajrhss-2283	526	2	isb	GPE
ajrhss-2283	526	3	2000	DATE
ajrhss-2283	527	1	new york	GPE
ajrhss-2283	527	2	ny	GPE
ajrhss-2283	527	3	37	CARDINAL
ajrhss-2283	528	1	institute of internal auditors	ORG
ajrhss-2283	528	2	2004	DATE
ajrhss-2283	530	1	38	DATE
ajrhss-2283	531	1	javid, a. & igbal	ORG
ajrhss-2283	531	2	r.	NORP
ajrhss-2283	531	3	2010	DATE
ajrhss-2283	532	1	pakistan	GPE
ajrhss-2283	532	2	pakistan institute of development economics	ORG
ajrhss-2283	534	1	39	CARDINAL
ajrhss-2283	535	1	jensen	PERSON
ajrhss-2283	535	2	m. c. & meckling	PERSON
ajrhss-2283	535	3	w. h.	PERSON
ajrhss-2283	535	4	1976	DATE
ajrhss-2283	537	1	journal of financial economics	ORG
ajrhss-2283	537	2	3(2	CARDINAL
ajrhss-2283	537	3	305-360	CARDINAL
ajrhss-2283	538	1	khan, h. (2011	ORG
ajrhss-2283	540	1	25(2	CARDINAL
ajrhss-2283	540	2	1-5	CARDINAL
ajrhss-2283	540	3	41	CARDINAL
ajrhss-2283	541	1	omar	PERSON
ajrhss-2283	541	2	n., & mohamed	ORG
ajrhss-2283	541	3	2013	DATE
ajrhss-2283	542	1	1(3	CARDINAL
ajrhss-2283	542	2	312-329	CARDINAL
ajrhss-2283	543	1	42	DATE
ajrhss-2283	544	1	klein	PERSON
ajrhss-2283	544	2	a.	PERSON
ajrhss-2283	544	3	2002	DATE
ajrhss-2283	545	1	audit committee	ORG
ajrhss-2283	546	1	journal of accounting and economics	ORG
ajrhss-2283	546	2	33(3	CARDINAL
ajrhss-2283	546	3	375	CARDINAL
ajrhss-2283	548	1	kothari	PERSON
ajrhss-2283	548	2	s. (2001	ORG
ajrhss-2283	550	1	journal of accounting and economics	ORG
ajrhss-2283	550	2	31(1	CARDINAL
ajrhss-2283	550	3	105	CARDINAL
ajrhss-2283	551	1	44	DATE
ajrhss-2283	552	1	kothari	PERSON
ajrhss-2283	552	2	s.	PERSON
ajrhss-2283	552	3	ramarina, k. & skinner	ORG
ajrhss-2283	552	4	2010	DATE
ajrhss-2283	554	1	journal of accounting and economics	ORG
ajrhss-2283	554	2	246	CARDINAL
ajrhss-2283	555	1	45	CARDINAL
ajrhss-2283	556	1	kothari	PERSON
ajrhss-2283	556	2	s.	PERSON
ajrhss-2283	556	3	sabino, s. & zach	ORG
ajrhss-2283	556	4	s.	PERSON
ajrhss-2283	556	5	2005	DATE
ajrhss-2283	558	1	39(4	CARDINAL
ajrhss-2283	558	2	129	CARDINAL
ajrhss-2283	559	1	46	DATE
ajrhss-2283	560	1	kpmg	ORG
ajrhss-2283	560	2	2008	DATE
ajrhss-2283	562	1	https://www.kpmg.xom/na/en/issues 47	EVENT
ajrhss-2283	563	1	ku	PERSON
ajrhss-2283	563	2	mustapha	PERSON
ajrhss-2283	563	3	s.	PERSON
ajrhss-2283	563	4	2010	DATE
ajrhss-2283	564	1	nigerian	NORP
ajrhss-2283	565	1	224(12	CARDINAL
ajrhss-2283	565	2	1894-1904	DATE
ajrhss-2283	566	1	american journal of research	ORG
ajrhss-2283	566	2	26	CARDINAL
ajrhss-2283	566	3	july 2024	DATE
ajrhss-2283	567	1	93	CARDINAL
ajrhss-2283	567	2	48	DATE
ajrhss-2283	568	1	d. & wysocki	ORG
ajrhss-2283	568	2	f.	PERSON
ajrhss-2283	568	3	2003	DATE
ajrhss-2283	570	1	journal of financial economics	ORG
ajrhss-2283	570	2	69(12	CARDINAL
ajrhss-2283	570	3	505	CARDINAL
ajrhss-2283	570	4	49	DATE
ajrhss-2283	571	1	lin	PERSON
ajrhss-2283	571	2	j.w. & hwang	ORG
ajrhss-2283	571	3	m.i.	GPE
ajrhss-2283	571	4	2010	DATE
ajrhss-2283	573	1	14(1	CARDINAL
ajrhss-2283	573	2	57	CARDINAL
ajrhss-2283	574	1	50	CARDINAL
ajrhss-2283	574	2	lyimo	ORG
ajrhss-2283	574	3	g. d.	PERSON
ajrhss-2283	574	4	2014	DATE
ajrhss-2283	575	1	india	GPE
ajrhss-2283	576	1	european journal of accounting	ORG
ajrhss-2283	576	2	2(6	CARDINAL
ajrhss-2283	576	3	17	CARDINAL
ajrhss-2283	577	1	51	CARDINAL
ajrhss-2283	577	2	m. & dasar	ORG
ajrhss-2283	577	3	2014	DATE
ajrhss-2283	578	1	indian	NORP
ajrhss-2283	579	1	international journal of management research	ORG
ajrhss-2283	579	2	2(3	CARDINAL
ajrhss-2283	579	3	8	CARDINAL
ajrhss-2283	580	1	g.	PERSON
ajrhss-2283	580	2	d. & aarno	ORG
ajrhss-2283	580	3	2001	DATE
ajrhss-2283	581	1	new york	GPE
ajrhss-2283	582	1	palgrave macmillan	PERSON
ajrhss-2283	583	1	53	DATE
ajrhss-2283	584	1	mcgrath	PERSON
ajrhss-2283	584	2	s. a.	PERSON
ajrhss-2283	584	3	siegel	PERSON
ajrhss-2283	584	4	t. w.	PERSON
ajrhss-2283	584	5	a. s.	PERSON
ajrhss-2283	584	6	glazer, & jaenicke	ORG
ajrhss-2283	584	7	2001	DATE
ajrhss-2283	586	1	191	CARDINAL
ajrhss-2283	586	2	1	CARDINAL
ajrhss-2283	586	3	39	CARDINAL
ajrhss-2283	587	1	54	DATE
ajrhss-2283	588	1	oecd	ORG
ajrhss-2283	588	2	2004	DATE
ajrhss-2283	591	1	55	CARDINAL
ajrhss-2283	592	1	olorunfemi	ORG
ajrhss-2283	592	2	m.s.	GPE
ajrhss-2283	592	3	tomola	ORG
ajrhss-2283	592	4	m.o.	GPE
ajrhss-2283	592	5	adekunjo	PERSON
ajrhss-2283	592	6	f.o. & ogunleye	ORG
ajrhss-2283	592	7	e.o.	GPE
ajrhss-2283	592	8	2013	DATE
ajrhss-2283	593	1	nigeria	GPE
ajrhss-2283	594	1	asian	NORP
ajrhss-2283	594	2	3(9	CARDINAL
ajrhss-2283	594	3	1195-1213	CARDINAL
ajrhss-2283	595	1	56	CARDINAL
ajrhss-2283	595	2	o. a. & izedommi	ORG
ajrhss-2283	595	3	f.	PERSON
ajrhss-2283	595	4	2014	DATE
ajrhss-2283	596	1	nigeria	GPE
ajrhss-2283	597	1	research journal of finance	ORG
ajrhss-2283	597	2	5(8	CARDINAL
ajrhss-2283	597	3	150-166	CARDINAL
ajrhss-2283	597	4	57	CARDINAL
ajrhss-2283	598	1	e. i. okaro	PERSON
ajrhss-2283	598	2	s. c. & okafor	ORG
ajrhss-2283	598	3	2015	CARDINAL
ajrhss-2283	599	1	1(0	CARDINAL
ajrhss-2283	599	2	85	CARDINAL
ajrhss-2283	600	1	58	CARDINAL
ajrhss-2283	601	1	a.	PERSON
ajrhss-2283	601	2	2011	DATE
ajrhss-2283	602	1	nigeria	GPE
ajrhss-2283	603	1	research journal of finance	ORG
ajrhss-2283	603	2	2(3	CARDINAL
ajrhss-2283	603	3	82	CARDINAL
ajrhss-2283	604	1	59	CARDINAL
ajrhss-2283	605	1	k. j. & inneh	PERSON
ajrhss-2283	605	2	e. g.	PERSON
ajrhss-2283	605	3	2016	DATE
ajrhss-2283	606	1	nigerian	NORP
ajrhss-2283	607	1	kuwait	GPE
ajrhss-2283	607	2	arabian	NORP
ajrhss-2283	607	3	5(9	CARDINAL
ajrhss-2283	607	4	10	CARDINAL
ajrhss-2283	607	5	60	CARDINAL
ajrhss-2283	608	1	oman	GPE
ajrhss-2283	608	2	s. & buiter	ORG
ajrhss-2283	608	3	w.	PERSON
ajrhss-2283	608	4	2003	DATE
ajrhss-2283	610	1	23	CARDINAL
ajrhss-2283	610	2	oecd development centre	ORG
ajrhss-2283	611	1	61	CARDINAL
ajrhss-2283	612	1	omar	PERSON
ajrhss-2283	612	2	rahman	PERSON
ajrhss-2283	612	3	r. a.	PERSON
ajrhss-2283	612	4	danbatta	ORG
ajrhss-2283	612	5	b. l.	PERSON
ajrhss-2283	612	6	s.	PERSON
ajrhss-2283	612	7	2014	DATE
ajrhss-2283	613	1	88	CARDINAL
ajrhss-2283	614	1	pfeffer	PERSON
ajrhss-2283	614	2	j. & salancik	ORG
ajrhss-2283	614	3	g.r.	GPE
ajrhss-2283	614	4	1978	DATE
ajrhss-2283	616	1	harper	PERSON
ajrhss-2283	616	2	new york	GPE
ajrhss-2283	616	3	ny	GPE
ajrhss-2283	616	4	63	DATE
ajrhss-2283	617	1	pfeffer	PERSON
ajrhss-2283	617	2	j.	PERSON
ajrhss-2283	617	3	1972	DATE
ajrhss-2283	619	1	academy of management journal	ORG
ajrhss-2283	619	2	pre-1986	DATE
ajrhss-2283	619	3	15(3	CARDINAL
ajrhss-2283	619	4	317	CARDINAL
ajrhss-2283	619	5	64	CARDINAL
ajrhss-2283	620	1	pricewater	PERSON
ajrhss-2283	620	2	h. c.	PERSON
ajrhss-2283	620	3	2008	DATE
ajrhss-2283	622	1	65	CARDINAL
ajrhss-2283	622	2	rics	PERSON
ajrhss-2283	623	1	rics	PERSON
ajrhss-2283	623	2	4	CARDINAL
ajrhss-2283	624	1	london	GPE
ajrhss-2283	624	2	66	DATE
ajrhss-2283	625	1	shamsul, n. a (	PERSON
ajrhss-2283	625	2	2001	DATE
ajrhss-2283	626	1	malaysian	NORP
ajrhss-2283	627	1	the international journal of business	ORG
ajrhss-2283	627	2	9(4	CARDINAL
ajrhss-2283	627	3	47-61 67	PERCENT
ajrhss-2283	628	1	b.	PERSON
ajrhss-2283	628	2	2012	DATE
ajrhss-2283	630	1	oxford	NORP
ajrhss-2283	630	2	oxford university	ORG
ajrhss-2283	631	1	68	CARDINAL
ajrhss-2283	632	1	c., michael	PERSON
ajrhss-2283	632	2	2018	DATE
ajrhss-2283	633	1	nigerian	NORP
ajrhss-2283	634	1	3446	CARDINAL