id	sid	eid	entity	type
arjefm-1214	1	1	american research journal of economics	ORG
arjefm-1214	1	2	13	CARDINAL
arjefm-1214	1	3	2	CARDINAL
arjefm-1214	1	4	april – june 2025	DATE
arjefm-1214	1	5	2836-9416	CARDINAL
arjefm-1214	1	6	6.41	CARDINAL
arjefm-1214	1	7	america	GPE
arjefm-1214	1	8	american research journal of economics	ORG
arjefm-1214	2	1	61	CARDINAL
arjefm-1214	3	1	nigerian	NORP
arjefm-1214	3	2	1onah	DATE
arjefm-1214	3	3	kelvin amobi	PERSON
arjefm-1214	3	4	2ojeh augustine	PERSON
arjefm-1214	3	5	ph.d	ORG
arjefm-1214	3	6	fca	ORG
arjefm-1214	3	7	3geoffrey	CARDINAL
arjefm-1214	3	8	udefi ph.d	PERSON
arjefm-1214	4	1	4festus	CARDINAL
arjefm-1214	4	2	1department	CARDINAL
arjefm-1214	4	3	university of nigeria	ORG
arjefm-1214	4	4	enugu campus	ORG
arjefm-1214	5	1	enugu state university of science	ORG
arjefm-1214	5	2	enugu state	ORG
arjefm-1214	5	3	nigeria	GPE
arjefm-1214	6	1	3department	CARDINAL
arjefm-1214	6	2	alex ekwueme federal university ndufu	ORG
arjefm-1214	6	3	nigeria	GPE
arjefm-1214	7	1	4department	CARDINAL
arjefm-1214	7	2	gregory university	ORG
arjefm-1214	7	3	uturu	PERSON
arjefm-1214	7	4	abia state	GPE
arjefm-1214	7	5	nigeria	GPE
arjefm-1214	8	1	nigeria	GPE
arjefm-1214	9	1	189	CARDINAL
arjefm-1214	9	2	nearly 60%	PERCENT
arjefm-1214	11	1	70%	PERCENT
arjefm-1214	12	1	nearly half	CARDINAL
arjefm-1214	13	1	nigerian	NORP
arjefm-1214	15	1	nigeria	GPE
arjefm-1214	15	2	1	CARDINAL
arjefm-1214	15	3	nigeria	GPE
arjefm-1214	16	1	nigeria	GPE
arjefm-1214	16	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	16	3	american research journal of economics	ORG
arjefm-1214	16	4	13	CARDINAL
arjefm-1214	16	5	2	CARDINAL
arjefm-1214	16	6	april – june 2025	DATE
arjefm-1214	16	7	2836-9416	CARDINAL
arjefm-1214	16	8	6.41	CARDINAL
arjefm-1214	16	9	america	GPE
arjefm-1214	16	10	american research journal of economics	ORG
arjefm-1214	17	1	62	CARDINAL
arjefm-1214	18	1	jim-suleiman & ibiamke	ORG
arjefm-1214	18	2	2021	CARDINAL
arjefm-1214	19	1	2023	CARDINAL
arjefm-1214	21	1	agboola	ORG
arjefm-1214	21	2	yusuf & yusuf	ORG
arjefm-1214	21	3	2023	DATE
arjefm-1214	22	1	okoro & ezeonu	DATE
arjefm-1214	22	2	2024	DATE
arjefm-1214	24	1	nigeria	GPE
arjefm-1214	24	2	oecd	ORG
arjefm-1214	25	1	ibitoye & kleynhans	ORG
arjefm-1214	25	2	2023	CARDINAL
arjefm-1214	26	1	nigerian	NORP
arjefm-1214	26	2	1%	PERCENT
arjefm-1214	26	3	0.71%	PERCENT
arjefm-1214	26	4	2024	DATE
arjefm-1214	27	1	nigerian	NORP
arjefm-1214	28	1	tobin	ORG
arjefm-1214	29	1	adegbite &	ORG
arjefm-1214	29	2	2019	DATE
arjefm-1214	31	1	agboola et al	ORG
arjefm-1214	31	2	2023	CARDINAL
arjefm-1214	31	3	2024	CARDINAL
arjefm-1214	33	1	okoro & ezeonu	DATE
arjefm-1214	33	2	2024	DATE
arjefm-1214	34	1	nigerian	NORP
arjefm-1214	38	1	american research journal of economics	ORG
arjefm-1214	38	2	13	CARDINAL
arjefm-1214	38	3	2	CARDINAL
arjefm-1214	38	4	april – june 2025	DATE
arjefm-1214	38	5	2836-9416	CARDINAL
arjefm-1214	38	6	6.41	CARDINAL
arjefm-1214	38	7	america	GPE
arjefm-1214	38	8	american research journal of economics	ORG
arjefm-1214	38	9	63	DATE
arjefm-1214	39	1	nigeria	GPE
arjefm-1214	41	1	nigeria	GPE
arjefm-1214	44	1	nigeria	GPE
arjefm-1214	47	1	nigerian	NORP
arjefm-1214	48	1	i.	PERSON
arjefm-1214	48	2	nigeria	GPE
arjefm-1214	50	1	nigerian	NORP
arjefm-1214	51	1	nigeria	GPE
arjefm-1214	53	1	i.	PERSON
arjefm-1214	53	2	nigeria	GPE
arjefm-1214	55	1	nigerian	NORP
arjefm-1214	57	1	nigeria	GPE
arjefm-1214	58	1	i.	PERSON
arjefm-1214	58	2	nigeria	GPE
arjefm-1214	59	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	60	1	american research journal of economics	ORG
arjefm-1214	60	2	13	CARDINAL
arjefm-1214	60	3	2	CARDINAL
arjefm-1214	60	4	april – june 2025	DATE
arjefm-1214	60	5	2836-9416	CARDINAL
arjefm-1214	60	6	6.41	CARDINAL
arjefm-1214	60	7	america	GPE
arjefm-1214	60	8	american research journal of economics	ORG
arjefm-1214	61	1	64	CARDINAL
arjefm-1214	63	1	nigerian	NORP
arjefm-1214	64	1	nigeria	GPE
arjefm-1214	72	1	nigerian	NORP
arjefm-1214	72	2	nigeria	GPE
arjefm-1214	79	1	vi	PERSON
arjefm-1214	84	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	85	1	american research journal of economics	ORG
arjefm-1214	85	2	13	CARDINAL
arjefm-1214	85	3	2	CARDINAL
arjefm-1214	85	4	april – june 2025	DATE
arjefm-1214	85	5	2836-9416	CARDINAL
arjefm-1214	85	6	6.41	CARDINAL
arjefm-1214	85	7	america	GPE
arjefm-1214	85	8	american research journal of economics	ORG
arjefm-1214	86	1	65	CARDINAL
arjefm-1214	97	1	2	CARDINAL
arjefm-1214	98	1	lanis & richardson	ORG
arjefm-1214	98	2	2017	DATE
arjefm-1214	99	1	johannesen & zucman	ORG
arjefm-1214	99	2	2017	DATE
arjefm-1214	101	1	one	CARDINAL
arjefm-1214	101	2	cristea & nguyen	ORG
arjefm-1214	101	3	2018	DATE
arjefm-1214	103	1	2020	DATE
arjefm-1214	105	1	2019	DATE
arjefm-1214	107	1	oecd	ORG
arjefm-1214	107	2	oecd	ORG
arjefm-1214	107	3	2019	DATE
arjefm-1214	110	1	american research journal of economics	ORG
arjefm-1214	110	2	13	CARDINAL
arjefm-1214	110	3	2	CARDINAL
arjefm-1214	110	4	april – june 2025	DATE
arjefm-1214	110	5	2836-9416	CARDINAL
arjefm-1214	110	6	6.41	CARDINAL
arjefm-1214	110	7	america	GPE
arjefm-1214	110	8	american research journal of economics	ORG
arjefm-1214	110	9	66	CARDINAL
arjefm-1214	112	1	hanlon & heitzman	ORG
arjefm-1214	112	2	2017	DATE
arjefm-1214	118	1	2021	DATE
arjefm-1214	121	1	akanbi & olamide	ORG
arjefm-1214	121	2	2018	DATE
arjefm-1214	123	1	wang & sarkis	ORG
arjefm-1214	123	2	2017	DATE
arjefm-1214	124	1	2020	DATE
arjefm-1214	126	1	recent years	DATE
arjefm-1214	127	1	eccles	GPE
arjefm-1214	127	2	ioannou, & serafeim	ORG
arjefm-1214	127	3	2017	DATE
arjefm-1214	128	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	128	2	american research journal of economics	ORG
arjefm-1214	128	3	13	CARDINAL
arjefm-1214	128	4	2	CARDINAL
arjefm-1214	128	5	april – june 2025	DATE
arjefm-1214	128	6	2836-9416	CARDINAL
arjefm-1214	128	7	6.41	CARDINAL
arjefm-1214	128	8	america	GPE
arjefm-1214	128	9	american research journal of economics	ORG
arjefm-1214	129	1	67	CARDINAL
arjefm-1214	132	1	kaufmann & gaeckler	ORG
arjefm-1214	132	2	2021	CARDINAL
arjefm-1214	135	1	2018	DATE
arjefm-1214	137	1	wilson	ORG
arjefm-1214	137	2	2020	DATE
arjefm-1214	138	1	2017	DATE
arjefm-1214	140	1	chen	PERSON
arjefm-1214	140	2	chen	PERSON
arjefm-1214	140	3	cheng, & shevlin	ORG
arjefm-1214	140	4	2019	DATE
arjefm-1214	141	1	hanlon & heitzman,	ORG
arjefm-1214	141	2	2017	DATE
arjefm-1214	143	1	oecd	ORG
arjefm-1214	143	2	cobham	ORG
arjefm-1214	143	3	janský, & meinzer	ORG
arjefm-1214	143	4	2019	DATE
arjefm-1214	145	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	145	2	american research journal of economics	ORG
arjefm-1214	145	3	13	CARDINAL
arjefm-1214	145	4	2	CARDINAL
arjefm-1214	145	5	april – june 2025	DATE
arjefm-1214	145	6	2836-9416	CARDINAL
arjefm-1214	145	7	6.41	CARDINAL
arjefm-1214	145	8	america	GPE
arjefm-1214	145	9	american research journal of economics	ORG
arjefm-1214	147	1	68	CARDINAL
arjefm-1214	150	1	desai & dharmapala	ORG
arjefm-1214	150	2	2020	DATE
arjefm-1214	152	1	jensen	PERSON
arjefm-1214	152	2	1976	DATE
arjefm-1214	155	1	the study i. agency	ORG
arjefm-1214	155	2	nigerian	NORP
arjefm-1214	163	1	nwankwo	ORG
arjefm-1214	163	2	2024	CARDINAL
arjefm-1214	163	3	nigeria	GPE
arjefm-1214	164	1	20	CARDINAL
arjefm-1214	164	2	2012	DATE
arjefm-1214	164	3	2022	CARDINAL
arjefm-1214	168	1	john-akamelu	PERSON
arjefm-1214	168	2	2023	CARDINAL
arjefm-1214	169	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	169	2	american research journal of economics	ORG
arjefm-1214	169	3	13	CARDINAL
arjefm-1214	169	4	2	CARDINAL
arjefm-1214	169	5	april – june 2025	DATE
arjefm-1214	169	6	2836-9416	CARDINAL
arjefm-1214	169	7	6.41	CARDINAL
arjefm-1214	169	8	america	GPE
arjefm-1214	169	9	american research journal of economics	ORG
arjefm-1214	169	10	69	CARDINAL
arjefm-1214	170	1	csr	ORG
arjefm-1214	170	2	21	CARDINAL
arjefm-1214	170	3	nigerian	NORP
arjefm-1214	170	4	2011	DATE
arjefm-1214	170	5	2019	DATE
arjefm-1214	171	1	csr	ORG
arjefm-1214	172	1	csr	ORG
arjefm-1214	173	1	adewole	PERSON
arjefm-1214	173	2	2024	CARDINAL
arjefm-1214	173	3	nigeria	GPE
arjefm-1214	176	1	2021	CARDINAL
arjefm-1214	176	2	nigeria	GPE
arjefm-1214	176	3	nigeria	GPE
arjefm-1214	177	1	nigerian	NORP
arjefm-1214	179	1	kajola & murtala	ORG
arjefm-1214	179	2	2023	CARDINAL
arjefm-1214	179	3	nigerian	NORP
arjefm-1214	180	1	nigeria	GPE
arjefm-1214	180	2	nigeria	GPE
arjefm-1214	182	1	adegbite	ORG
arjefm-1214	182	2	2019	DATE
arjefm-1214	182	3	nigerian	NORP
arjefm-1214	182	4	nigerian	NORP
arjefm-1214	183	1	2006	DATE
arjefm-1214	183	2	2017	CARDINAL
arjefm-1214	183	3	the nigerian stock exchange	ORG
arjefm-1214	185	1	yahaya	PERSON
arjefm-1214	185	2	yusuf	PERSON
arjefm-1214	185	3	2020	DATE
arjefm-1214	185	4	nigerian	NORP
arjefm-1214	185	5	20	CARDINAL
arjefm-1214	185	6	the period 2010–2018	DATE
arjefm-1214	186	1	two	CARDINAL
arjefm-1214	189	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	190	1	american research journal of economics	ORG
arjefm-1214	190	2	13	CARDINAL
arjefm-1214	190	3	2	CARDINAL
arjefm-1214	190	4	april – june 2025	DATE
arjefm-1214	190	5	2836-9416	CARDINAL
arjefm-1214	190	6	6.41	CARDINAL
arjefm-1214	190	7	america	GPE
arjefm-1214	190	8	american research journal of economics	ORG
arjefm-1214	191	1	70	DATE
arjefm-1214	192	1	2024	CARDINAL
arjefm-1214	192	2	nigeria	GPE
arjefm-1214	192	3	177	CARDINAL
arjefm-1214	192	4	nigerian	NORP
arjefm-1214	193	1	secondary	ORDINAL
arjefm-1214	196	1	jimoh	PERSON
arjefm-1214	196	2	2024	CARDINAL
arjefm-1214	196	3	nigeria	GPE
arjefm-1214	196	4	58	CARDINAL
arjefm-1214	196	5	2010–2021	CARDINAL
arjefm-1214	199	1	3	CARDINAL
arjefm-1214	199	2	nigerian	NORP
arjefm-1214	202	1	lagos state	GPE
arjefm-1214	202	2	nigeria	GPE
arjefm-1214	204	1	nigerian	NORP
arjefm-1214	205	1	360	CARDINAL
arjefm-1214	207	1	n = n 1+n(e)2 where:	ORG
arjefm-1214	207	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	208	1	american research journal of economics	ORG
arjefm-1214	208	2	13	CARDINAL
arjefm-1214	208	3	2	CARDINAL
arjefm-1214	208	4	april – june 2025	DATE
arjefm-1214	208	5	2836-9416	CARDINAL
arjefm-1214	208	6	6.41	CARDINAL
arjefm-1214	208	7	america	GPE
arjefm-1214	208	8	american research journal of economics	ORG
arjefm-1214	209	1	71	CARDINAL
arjefm-1214	210	1		CARDINAL
arjefm-1214	210	2		CARDINAL
arjefm-1214	211	1	0.05	CARDINAL
arjefm-1214	212	1	360 1.9 n	QUANTITY
arjefm-1214	212	2	189	CARDINAL
arjefm-1214	212	3	189	CARDINAL
arjefm-1214	214	1	first	ORDINAL
arjefm-1214	220	1	three	CARDINAL
arjefm-1214	223	1	20	CARDINAL
arjefm-1214	224	1	0.81	CARDINAL
arjefm-1214	230	1	american research journal of economics	ORG
arjefm-1214	230	2	13	CARDINAL
arjefm-1214	230	3	2	CARDINAL
arjefm-1214	230	4	april – june 2025	DATE
arjefm-1214	230	5	2836-9416	CARDINAL
arjefm-1214	230	6	6.41	CARDINAL
arjefm-1214	230	7	america	GPE
arjefm-1214	230	8	american research journal of economics	ORG
arjefm-1214	231	1	72	DATE
arjefm-1214	233	1	nigerian	NORP
arjefm-1214	234	1	4	CARDINAL
arjefm-1214	234	2	1	CARDINAL
arjefm-1214	235	1	189	CARDINAL
arjefm-1214	235	2	12 6.3%	PERCENT
arjefm-1214	235	3	23 12.2%	PERCENT
arjefm-1214	235	4	41 21.7%	PERCENT
arjefm-1214	235	5	65 34.4%	PERCENT
arjefm-1214	235	6	48 25.4%	PERCENT
arjefm-1214	235	7	189 100%	PERCENT
arjefm-1214	235	8	2025	CARDINAL
arjefm-1214	236	1	34.4%	PERCENT
arjefm-1214	236	2	an additional 25.4%	PERCENT
arjefm-1214	236	3	over half	CARDINAL
arjefm-1214	237	1	another 21.7%	PERCENT
arjefm-1214	238	1	12.2%	PERCENT
arjefm-1214	238	2	only 6.3%	PERCENT
arjefm-1214	239	1	nigeria	GPE
arjefm-1214	240	1	2	CARDINAL
arjefm-1214	241	1	189	CARDINAL
arjefm-1214	241	2	10 5.3%	PERCENT
arjefm-1214	241	3	26 13.8%	PERCENT
arjefm-1214	241	4	49 25.9%	PERCENT
arjefm-1214	241	5	58 30.7%	PERCENT
arjefm-1214	241	6	46 24.3%	PERCENT
arjefm-1214	241	7	189 100%	PERCENT
arjefm-1214	242	1	american research journal of economics	ORG
arjefm-1214	242	2	13	CARDINAL
arjefm-1214	242	3	2	CARDINAL
arjefm-1214	242	4	april – june 2025	DATE
arjefm-1214	242	5	2836-9416	CARDINAL
arjefm-1214	242	6	6.41	CARDINAL
arjefm-1214	242	7	america	GPE
arjefm-1214	242	8	american research journal of economics	ORG
arjefm-1214	243	1	73	MONEY
arjefm-1214	244	1	2025	CARDINAL
arjefm-1214	245	1	30.7%	PERCENT
arjefm-1214	245	2	25.9%	PERCENT
arjefm-1214	246	1	an additional 24.3%	PERCENT
arjefm-1214	246	2	nearly 81%	PERCENT
arjefm-1214	247	1	only 13.8%	PERCENT
arjefm-1214	247	2	5.3%	PERCENT
arjefm-1214	248	1	nigeria	GPE
arjefm-1214	249	1	3	CARDINAL
arjefm-1214	250	1	189	CARDINAL
arjefm-1214	250	2	14 7.4%	PERCENT
arjefm-1214	250	3	22 11.6%	PERCENT
arjefm-1214	250	4	36 19.0%	PERCENT
arjefm-1214	250	5	58 30.7%	PERCENT
arjefm-1214	250	6	59 31.2%	PERCENT
arjefm-1214	250	7	189 100%	PERCENT
arjefm-1214	250	8	2025	CARDINAL
arjefm-1214	251	1	31.2%	PERCENT
arjefm-1214	251	2	30.7%	PERCENT
arjefm-1214	252	1	19%	PERCENT
arjefm-1214	253	1	11.6%	PERCENT
arjefm-1214	253	2	7.4%	PERCENT
arjefm-1214	254	1	nigeria	GPE
arjefm-1214	255	1	4	CARDINAL
arjefm-1214	256	1	189	CARDINAL
arjefm-1214	256	2	44 23.3%	PERCENT
arjefm-1214	257	1	american research journal of economics	ORG
arjefm-1214	257	2	13	CARDINAL
arjefm-1214	257	3	2	CARDINAL
arjefm-1214	257	4	april – june 2025	DATE
arjefm-1214	257	5	2836-9416	CARDINAL
arjefm-1214	257	6	6.41	CARDINAL
arjefm-1214	257	7	america	GPE
arjefm-1214	257	8	american research journal of economics	ORG
arjefm-1214	258	1	74	CARDINAL
arjefm-1214	259	1	53 28.0%	PERCENT
arjefm-1214	259	2	40	CARDINAL
arjefm-1214	259	3	21.2%	PERCENT
arjefm-1214	259	4	35 18.5%	PERCENT
arjefm-1214	259	5	17 9.0%	PERCENT
arjefm-1214	259	6	189 100%	PERCENT
arjefm-1214	259	7	2025	CARDINAL
arjefm-1214	260	1	28%	PERCENT
arjefm-1214	260	2	23.3%	PERCENT
arjefm-1214	261	1	21.2%	PERCENT
arjefm-1214	261	2	18.5%	PERCENT
arjefm-1214	262	1	9%	PERCENT
arjefm-1214	263	1	nigerian	NORP
arjefm-1214	263	2	roe	NORP
arjefm-1214	264	1	5	CARDINAL
arjefm-1214	265	1	189	CARDINAL
arjefm-1214	265	2	all 18 9.5%	PERCENT
arjefm-1214	265	3	36 19.0%	PERCENT
arjefm-1214	265	4	59	CARDINAL
arjefm-1214	265	5	31.2%	PERCENT
arjefm-1214	265	6	50 26.5%	PERCENT
arjefm-1214	265	7	26 13.8%	PERCENT
arjefm-1214	265	8	189 100%	PERCENT
arjefm-1214	265	9	2025	CARDINAL
arjefm-1214	266	1	31.2%	PERCENT
arjefm-1214	266	2	26.5%	PERCENT
arjefm-1214	267	1	13.8%	PERCENT
arjefm-1214	268	1	19%	PERCENT
arjefm-1214	268	2	only 9.5%	PERCENT
arjefm-1214	269	1	nigeria	GPE
arjefm-1214	270	1	6	CARDINAL
arjefm-1214	271	1	189	CARDINAL
arjefm-1214	271	2	24 12.7%	PERCENT
arjefm-1214	271	3	american research journal of economics	ORG
arjefm-1214	271	4	13	CARDINAL
arjefm-1214	271	5	2	CARDINAL
arjefm-1214	271	6	april – june 2025	DATE
arjefm-1214	271	7	2836-9416	CARDINAL
arjefm-1214	271	8	6.41	CARDINAL
arjefm-1214	271	9	america	GPE
arjefm-1214	271	10	american research journal of economics	ORG
arjefm-1214	272	1	75	CARDINAL
arjefm-1214	273	1	31 16.4%	PERCENT
arjefm-1214	273	2	48 25.4%	PERCENT
arjefm-1214	273	3	52 27.5%	PERCENT
arjefm-1214	273	4	34 18.0%	PERCENT
arjefm-1214	273	5	189 100%	PERCENT
arjefm-1214	273	6	2025	CARDINAL
arjefm-1214	274	1	27.5%	PERCENT
arjefm-1214	274	2	18%	PERCENT
arjefm-1214	274	3	nearly half	CARDINAL
arjefm-1214	275	1	25.4%	PERCENT
arjefm-1214	276	1	16.4%	PERCENT
arjefm-1214	276	2	12.7%	PERCENT
arjefm-1214	277	1	nigeria	GPE
arjefm-1214	278	1	5	CARDINAL
arjefm-1214	278	2	nigeria	GPE
arjefm-1214	278	3	nearly 60%	PERCENT
arjefm-1214	281	1	80%	PERCENT
arjefm-1214	285	1	nearly half	CARDINAL
arjefm-1214	286	1	nigerian	NORP
arjefm-1214	287	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	287	2	american research journal of economics	ORG
arjefm-1214	287	3	13	CARDINAL
arjefm-1214	287	4	2	CARDINAL
arjefm-1214	287	5	april – june 2025	DATE
arjefm-1214	287	6	2836-9416	CARDINAL
arjefm-1214	287	7	6.41	CARDINAL
arjefm-1214	287	8	america	GPE
arjefm-1214	287	9	american research journal of economics	ORG
arjefm-1214	288	1	76	DATE
arjefm-1214	290	1	nigerian	NORP
arjefm-1214	292	1	i. multinational companies	ORG
arjefm-1214	292	2	nigeria	GPE
arjefm-1214	298	1	nigerian	NORP
arjefm-1214	299	1	nigerian	NORP
arjefm-1214	300	1	adegbite	NORP
arjefm-1214	300	2	t. a.	GPE
arjefm-1214	300	3	m.	PERSON
arjefm-1214	300	4	2019	DATE
arjefm-1214	301	1	nigerian	NORP
arjefm-1214	302	1	studia universitatis babeș-bolyai oeconomica	ORG
arjefm-1214	302	2	64(3	DATE
arjefm-1214	302	3	39–53	CARDINAL
arjefm-1214	303	1	https://doi.org/10.2478/subboec-2019-0014 adewole	PERSON
arjefm-1214	303	2	e. a.	PERSON
arjefm-1214	303	3	kehinde	GPE
arjefm-1214	303	4	j. s.	PERSON
arjefm-1214	303	5	a. m.	PERSON
arjefm-1214	303	6	2024	CARDINAL
arjefm-1214	304	1	nigeria	GPE
arjefm-1214	305	1	international journal of research	ORG
arjefm-1214	305	2	8(8	CARDINAL
arjefm-1214	305	3	3329–3339	CARDINAL
arjefm-1214	305	4	https://rsisinternational.org/journals/ijriss/articles/effects-of-corporate-governance-oncorporate-tax-avoidance-of-selected-deposit-money-banks-in-nigeria/ agboola	PERSON
arjefm-1214	305	5	m. o.	PERSON
arjefm-1214	305	6	yusuf	GPE
arjefm-1214	305	7	i., & yusuf	ORG
arjefm-1214	305	8	m. a.	PERSON
arjefm-1214	305	9	2023	CARDINAL
arjefm-1214	306	1	nigeria	GPE
arjefm-1214	307	1	international journal of accounting	ORG
arjefm-1214	307	2	5(2	DATE
arjefm-1214	307	3	45–60	CARDINAL
arjefm-1214	308	1	mailto:contact@americaserial.com	ORG
arjefm-1214	309	1	american research journal of economics	ORG
arjefm-1214	309	2	13	CARDINAL
arjefm-1214	309	3	2	CARDINAL
arjefm-1214	309	4	april – june 2025	DATE
arjefm-1214	309	5	2836-9416	CARDINAL
arjefm-1214	309	6	6.41	CARDINAL
arjefm-1214	309	7	america	GPE
arjefm-1214	309	8	american research journal of economics	ORG
arjefm-1214	310	1	77	DATE
arjefm-1214	311	1	s. a.	PERSON
arjefm-1214	311	2	2018	DATE
arjefm-1214	312	1	nigeria	GPE
arjefm-1214	313	1	international journal of finance & banking	ORG
arjefm-1214	313	2	7(1	CARDINAL
arjefm-1214	313	3	1–11	CARDINAL
arjefm-1214	314	1	https://doi.org/10.20525/ijfbs.v7i1.488 alotaibi	PERSON
arjefm-1214	314	2	k. m.	PERSON
arjefm-1214	314	3	i.	PERSON
arjefm-1214	314	4	2021	CARDINAL
arjefm-1214	315	1	saudi arabia	GPE
arjefm-1214	316	1	14(9	CARDINAL
arjefm-1214	316	2	430	CARDINAL
arjefm-1214	316	3	https://doi.org/10.3390/jrfm14090430	CARDINAL
arjefm-1214	316	4	2020	DATE
arjefm-1214	318	1	12(4	CARDINAL
arjefm-1214	318	2	386–412	CARDINAL
arjefm-1214	319	1	a. d.	PERSON
arjefm-1214	319	2	2018	DATE
arjefm-1214	321	1	american economic journal: economic policy	ORG
arjefm-1214	321	2	10(2	DATE
arjefm-1214	321	3	1–41	CARDINAL
arjefm-1214	322	1	https://doi.org/10.1257/pol.20160502 desai	PERSON
arjefm-1214	322	2	m. a.	PERSON
arjefm-1214	322	3	& dharmapala	GPE
arjefm-1214	322	4	2020	DATE
arjefm-1214	324	1	journal of financial economics	ORG
arjefm-1214	324	2	145–179	CARDINAL
arjefm-1214	325	1	r. g.	PERSON
arjefm-1214	325	2	ioannou, i., & serafeim	ORG
arjefm-1214	325	3	2017	CARDINAL
arjefm-1214	327	1	60(11	CARDINAL
arjefm-1214	327	2	2835–2857	CARDINAL
arjefm-1214	328	1	f. c.	PERSON
arjefm-1214	328	2	a.	PERSON
arjefm-1214	328	3	2021	CARDINAL
arjefm-1214	329	1	nigeria	GPE
arjefm-1214	330	1	dan bisnis	PERSON
arjefm-1214	330	2	16(1	CARDINAL
arjefm-1214	330	3	1–10	CARDINAL
arjefm-1214	331	1	nnado	GPE
arjefm-1214	331	2	c. i.	PERSON
arjefm-1214	331	3	p. e.	PERSON
arjefm-1214	331	4	2024	CARDINAL
arjefm-1214	332	1	nigeria	GPE
arjefm-1214	333	1	international journal of academic research	ORG
arjefm-1214	333	2	32–50	CARDINAL
arjefm-1214	334	1	2020	DATE
arjefm-1214	335	1	south africa	GPE
arjefm-1214	336	1	745–756	CARDINAL
arjefm-1214	337	1	https://doi.org/10.1108/cg-09-2019-0291 mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1214	337	2	https://doi.org/10.3390/jrfm14090430	CARDINAL
arjefm-1214	337	3	13	CARDINAL
arjefm-1214	337	4	2	CARDINAL
arjefm-1214	337	5	april – june 2025	DATE
arjefm-1214	337	6	2836-9416	CARDINAL
arjefm-1214	337	7	6.41	CARDINAL
arjefm-1214	337	8	america	GPE
arjefm-1214	337	9	american research journal of economics	ORG
arjefm-1214	339	1	b.	PERSON
arjefm-1214	339	2	garcia-bernardo	PERSON
arjefm-1214	339	3	j.	PERSON
arjefm-1214	339	4	m.	PERSON
arjefm-1214	339	5	2024	CARDINAL
arjefm-1214	340	1	nigeria	GPE
arjefm-1214	342	1	https://taxjustice.net/reports/profit-shifting-by-multinational-corporations-evidence-fromtransaction-level-data-in-nigeria/ hanlon	PERSON
arjefm-1214	342	2	m., & heitzman	ORG
arjefm-1214	342	3	2017	CARDINAL
arjefm-1214	344	1	64(2–3	CARDINAL
arjefm-1214	344	2	121–153	CARDINAL
arjefm-1214	345	1	f. f.,	PERSON
arjefm-1214	345	2	john-akamelu	PERSON
arjefm-1214	345	3	c. r.	PERSON
arjefm-1214	345	4	2023	CARDINAL
arjefm-1214	347	1	9(2	CARDINAL
arjefm-1214	347	2	45	CARDINAL
arjefm-1214	347	3	60	CARDINAL
arjefm-1214	348	1	https://journals.unizik.edu.ng/index.php/joga/article/view/2073 johannesen	ORG
arjefm-1214	348	2	n., & zucman	ORG
arjefm-1214	348	3	2017	CARDINAL
arjefm-1214	351	1	american economic journal: economic policy	ORG
arjefm-1214	351	2	9(1	CARDINAL
arjefm-1214	351	3	65–91	DATE
arjefm-1214	352	1	https://doi.org/10.1257/pol.20150202 kaufmann	PERSON
arjefm-1214	352	2	l., & gaeckler	ORG
arjefm-1214	352	3	j.	PERSON
arjefm-1214	352	4	2021	CARDINAL
arjefm-1214	353	1	european	NORP
arjefm-1214	354	1	journal of business research	ORG
arjefm-1214	354	2	135	CARDINAL
arjefm-1214	354	3	318–326	CARDINAL
arjefm-1214	355	1	https://doi.org/10.1016/j.jbusres.2021.06.019 lanis	PERSON
arjefm-1214	355	2	r., & richardson	ORG
arjefm-1214	355	3	2017	CARDINAL
arjefm-1214	357	1	36(3	CARDINAL
arjefm-1214	357	2	221–238	CARDINAL
arjefm-1214	358	1	oecd	ORG
arjefm-1214	359	1	2019	CARDINAL
arjefm-1214	360	1	oecd	ORG
arjefm-1214	360	2	2019	CARDINAL
arjefm-1214	361	1	oecd	ORG
arjefm-1214	362	1	j., kajola	ORG
arjefm-1214	362	2	s. o., & murtala	ORG
arjefm-1214	362	3	m. a.	PERSON
arjefm-1214	362	4	2023	CARDINAL
arjefm-1214	363	1	nigerian	NORP
arjefm-1214	364	1	8(4	CARDINAL
arjefm-1214	364	2	77–92	CARDINAL
arjefm-1214	365	1	wilson	GPE
arjefm-1214	365	2	r.	PERSON
arjefm-1214	365	3	2020	DATE
arjefm-1214	367	1	69(2–3	DATE
arjefm-1214	367	2	101257	DATE
arjefm-1214	368	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG