id	sid	eid	entity	type
arjefm-1284	1	1	american research journal of economics	ORG
arjefm-1284	1	2	13	CARDINAL
arjefm-1284	1	3	4	CARDINAL
arjefm-1284	1	4	october-december 2025	DATE
arjefm-1284	1	5	2836-9416	CARDINAL
arjefm-1284	1	6	6.41	CARDINAL
arjefm-1284	1	7	america	GPE
arjefm-1284	1	8	american research journal of economics	ORG
arjefm-1284	2	1	15	CARDINAL
arjefm-1284	3	1	okolie augustine	PERSON
arjefm-1284	3	2	enuenwemba faith department of accounting college of management	ORG
arjefm-1284	3	3	social science novena university ogume	ORG
arjefm-1284	3	4	aokolie@delsu.edu.ng	CARDINAL
arjefm-1284	9	1	south africa	GPE
arjefm-1284	9	2	india	GPE
arjefm-1284	9	3	malaysia	GPE
arjefm-1284	9	4	2022	CARDINAL
arjefm-1284	9	5	agu et al.	ORG
arjefm-1284	9	6	2024	DATE
arjefm-1284	10	1	south africa’s	GPE
arjefm-1284	11	1	nigerian	NORP
arjefm-1284	12	1	nigerian	NORP
arjefm-1284	14	1	mailto:contact@americaserial.com	ORG
arjefm-1284	15	1	american research journal of economics	ORG
arjefm-1284	15	2	13	CARDINAL
arjefm-1284	15	3	4	CARDINAL
arjefm-1284	15	4	october-december 2025	DATE
arjefm-1284	15	5	2836-9416	CARDINAL
arjefm-1284	15	6	6.41	CARDINAL
arjefm-1284	15	7	america	GPE
arjefm-1284	15	8	american research journal of economics	ORG
arjefm-1284	16	1	16	CARDINAL
arjefm-1284	22	1	okafor & eiya	ORG
arjefm-1284	22	2	2011	DATE
arjefm-1284	25	1	south-east nigeria	LOC
arjefm-1284	26	1	1	CARDINAL
arjefm-1284	26	2	anambra state	GPE
arjefm-1284	26	3	nigeria 2	ORG
arjefm-1284	26	4	anambra state	GPE
arjefm-1284	26	5	nigeria	GPE
arjefm-1284	26	6	wikipedia	ORG
arjefm-1284	26	7	2023	CARDINAL
arjefm-1284	27	1	2020	DATE
arjefm-1284	27	2	the united states	GPE
arjefm-1284	27	3	indonesia	GPE
arjefm-1284	27	4	iran	GPE
arjefm-1284	28	1	pbb	PERSON
arjefm-1284	29	1	75	CARDINAL
arjefm-1284	29	2	the united states	GPE
arjefm-1284	29	3	australia	GPE
arjefm-1284	29	4	the united kingdom	GPE
arjefm-1284	29	5	2010–2020	CARDINAL
arjefm-1284	30	1	up to	CARDINAL
arjefm-1284	30	2	15 %	PERCENT
arjefm-1284	30	3	indonesian	NORP
arjefm-1284	30	4	2025	CARDINAL
arjefm-1284	30	5	60	CARDINAL
arjefm-1284	31	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	31	2	american research journal of economics	ORG
arjefm-1284	31	3	13	CARDINAL
arjefm-1284	31	4	4	CARDINAL
arjefm-1284	31	5	october-december 2025	DATE
arjefm-1284	31	6	2836-9416	CARDINAL
arjefm-1284	31	7	6.41	CARDINAL
arjefm-1284	31	8	america	GPE
arjefm-1284	31	9	american research journal of economics	ORG
arjefm-1284	31	10	17	CARDINAL
arjefm-1284	36	1	2025	CARDINAL
arjefm-1284	36	2	six	CARDINAL
arjefm-1284	36	3	iraq	GPE
arjefm-1284	37	1	covid-19	DATE
arjefm-1284	37	2	iran	GPE
arjefm-1284	39	1	china	GPE
arjefm-1284	40	1	xu et al	PERSON
arjefm-1284	40	2	2022	CARDINAL
arjefm-1284	40	3	chinese	NORP
arjefm-1284	42	1	indonesian	NORP
arjefm-1284	42	2	200	CARDINAL
arjefm-1284	42	3	pbb	ORG
arjefm-1284	44	1	first	ORDINAL
arjefm-1284	45	1	second	ORDINAL
arjefm-1284	46	1	third	ORDINAL
arjefm-1284	47	1	indonesia	GPE
arjefm-1284	47	2	africa	LOC
arjefm-1284	47	3	latin america	LOC
arjefm-1284	50	1	2025	CARDINAL
arjefm-1284	50	2	nigeria	LOC
arjefm-1284	51	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	52	1	american research journal of economics	ORG
arjefm-1284	52	2	13	CARDINAL
arjefm-1284	52	3	4	CARDINAL
arjefm-1284	52	4	october-december 2025	DATE
arjefm-1284	52	5	2836-9416	CARDINAL
arjefm-1284	52	6	6.41	CARDINAL
arjefm-1284	52	7	america	GPE
arjefm-1284	52	8	american research journal of economics	ORG
arjefm-1284	53	1	18	CARDINAL
arjefm-1284	55	1	75	CARDINAL
arjefm-1284	55	2	united states	GPE
arjefm-1284	55	3	australia	GPE
arjefm-1284	55	4	uk	GPE
arjefm-1284	55	5	2010–2020	CARDINAL
arjefm-1284	55	6	8.3% to 7.0%	PERCENT
arjefm-1284	55	7	15.7%	PERCENT
arjefm-1284	55	8	11%	PERCENT
arjefm-1284	56	1	indonesian	NORP
arjefm-1284	56	2	megah	ORG
arjefm-1284	56	3	2025	CARDINAL
arjefm-1284	56	4	60	CARDINAL
arjefm-1284	59	1	2025	CARDINAL
arjefm-1284	59	2	iraqi	NORP
arjefm-1284	61	1	2020	DATE
arjefm-1284	61	2	indonesian	NORP
arjefm-1284	64	1	pbb	ORG
arjefm-1284	65	1	oecd	ORG
arjefm-1284	65	2	2019	DATE
arjefm-1284	66	1	2018	DATE
arjefm-1284	66	2	oecd	ORG
arjefm-1284	71	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	71	2	american research journal of economics	ORG
arjefm-1284	71	3	13	CARDINAL
arjefm-1284	71	4	4	CARDINAL
arjefm-1284	71	5	october-december 2025	DATE
arjefm-1284	71	6	2836-9416	CARDINAL
arjefm-1284	71	7	6.41	CARDINAL
arjefm-1284	71	8	america	GPE
arjefm-1284	71	9	american research journal of economics	ORG
arjefm-1284	71	10	19	CARDINAL
arjefm-1284	74	1	parmar & machhar	ORG
arjefm-1284	74	2	2022	CARDINAL
arjefm-1284	74	3	2019	DATE
arjefm-1284	75	1	2023	CARDINAL
arjefm-1284	75	2	usman, & ibrahim	ORG
arjefm-1284	75	3	2025	DATE
arjefm-1284	77	1	2021	CARDINAL
arjefm-1284	77	2	palestine	GPE
arjefm-1284	78	1	2010–2019	DATE
arjefm-1284	78	2	10.9%	PERCENT
arjefm-1284	78	3	5.1%	PERCENT
arjefm-1284	79	1	algerian	NORP
arjefm-1284	79	2	jordanian	NORP
arjefm-1284	79	3	sidrat & ashouri	ORG
arjefm-1284	79	4	2019	DATE
arjefm-1284	80	1	sidrat	ORG
arjefm-1284	80	2	ashouri	GPE
arjefm-1284	80	3	2019	DATE
arjefm-1284	80	4	algerian	NORP
arjefm-1284	81	1	al-raji	PERSON
arjefm-1284	81	2	al-obaidi	ORG
arjefm-1284	81	3	2014	DATE
arjefm-1284	81	4	jordanian	NORP
arjefm-1284	83	1	inedu	PERSON
arjefm-1284	83	2	ibrahim	PERSON
arjefm-1284	83	3	2025	DATE
arjefm-1284	83	4	kogi state	GPE
arjefm-1284	83	5	nigeria	GPE
arjefm-1284	84	1	atms	ORG
arjefm-1284	85	1	2023	CARDINAL
arjefm-1284	85	2	india	GPE
arjefm-1284	89	1	american research journal of economics	ORG
arjefm-1284	89	2	13	CARDINAL
arjefm-1284	89	3	4	CARDINAL
arjefm-1284	89	4	october-december 2025	DATE
arjefm-1284	89	5	2836-9416	CARDINAL
arjefm-1284	89	6	6.41	CARDINAL
arjefm-1284	89	7	america	GPE
arjefm-1284	89	8	american research journal of economics	ORG
arjefm-1284	90	1	20	CARDINAL
arjefm-1284	92	1	up to 50%	PERCENT
arjefm-1284	93	1	2025	DATE
arjefm-1284	94	1	2025	CARDINAL
arjefm-1284	94	2	nigeria	GPE
arjefm-1284	96	1	chen	PERSON
arjefm-1284	96	2	downey	PERSON
arjefm-1284	96	3	2023	CARDINAL
arjefm-1284	96	4	chinese	NORP
arjefm-1284	99	1	2023	CARDINAL
arjefm-1284	100	1	waliullah et al	PERSON
arjefm-1284	101	1	2025	CARDINAL
arjefm-1284	103	1	ezemba	PERSON
arjefm-1284	103	2	2025	DATE
arjefm-1284	104	1	2024	CARDINAL
arjefm-1284	104	2	178	CARDINAL
arjefm-1284	104	3	142	CARDINAL
arjefm-1284	105	1	pre-/post-ipsas	NORP
arjefm-1284	105	2	0.33	CARDINAL
arjefm-1284	105	3	0.28	CARDINAL
arjefm-1284	106	1	ajuonu	PERSON
arjefm-1284	106	2	2024	CARDINAL
arjefm-1284	106	3	anambra	GPE
arjefm-1284	106	4	enugu	ORG
arjefm-1284	107	1	mdas	PERSON
arjefm-1284	108	1	250	CARDINAL
arjefm-1284	108	2	150	CARDINAL
arjefm-1284	109	1	2.10	CARDINAL
arjefm-1284	110	1	ibe	ORG
arjefm-1284	110	2	2023	CARDINAL
arjefm-1284	110	3	ipsas	GPE
arjefm-1284	111	1	132	CARDINAL
arjefm-1284	111	2	104	CARDINAL
arjefm-1284	112	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	113	1	american research journal of economics	ORG
arjefm-1284	113	2	13	CARDINAL
arjefm-1284	113	3	4	CARDINAL
arjefm-1284	113	4	october-december 2025	DATE
arjefm-1284	113	5	2836-9416	CARDINAL
arjefm-1284	113	6	6.41	CARDINAL
arjefm-1284	113	7	america	GPE
arjefm-1284	113	8	american research journal of economics	ORG
arjefm-1284	114	1	21	CARDINAL
arjefm-1284	115	1	0.25	CARDINAL
arjefm-1284	115	2	0.39	CARDINAL
arjefm-1284	116	1	2022	CARDINAL
arjefm-1284	116	2	220	CARDINAL
arjefm-1284	116	3	168	CARDINAL
arjefm-1284	117	1	0.31	CARDINAL
arjefm-1284	117	2	.001	CARDINAL
arjefm-1284	117	3	0.21	CARDINAL
arjefm-1284	118	1	ogunlana	PERSON
arjefm-1284	118	2	bello	PERSON
arjefm-1284	118	3	2023	CARDINAL
arjefm-1284	118	4	ogun	GPE
arjefm-1284	119	1	100	CARDINAL
arjefm-1284	119	2	78	CARDINAL
arjefm-1284	120	1	2.04	CARDINAL
arjefm-1284	121	1	umoh	GPE
arjefm-1284	121	2	2022	CARDINAL
arjefm-1284	121	3	150	CARDINAL
arjefm-1284	121	4	treasury	ORG
arjefm-1284	121	5	114	CARDINAL
arjefm-1284	122	1	annual	DATE
arjefm-1284	122	2	2016	CARDINAL
arjefm-1284	122	3	2021	CARDINAL
arjefm-1284	123	1	38%	PERCENT
arjefm-1284	123	2	.001	CARDINAL
arjefm-1284	123	3	24%	PERCENT
arjefm-1284	124	1	2023	CARDINAL
arjefm-1284	124	2	kaduna state’s	GPE
arjefm-1284	125	1	90	CARDINAL
arjefm-1284	126	1	35%	PERCENT
arjefm-1284	126	2	0.40	CARDINAL
arjefm-1284	127	1	sulaiman	PERSON
arjefm-1284	127	2	2025	DATE
arjefm-1284	127	3	23	CARDINAL
arjefm-1284	128	1	448	CARDINAL
arjefm-1284	128	2	85%	PERCENT
arjefm-1284	128	3	adj	ORG
arjefm-1284	128	4	0.107	CARDINAL
arjefm-1284	128	5	6.898	CARDINAL
arjefm-1284	128	6	.001	CARDINAL
arjefm-1284	128	7	0.033	CARDINAL
arjefm-1284	128	8	0.304	CARDINAL
arjefm-1284	128	9	0.078	CARDINAL
arjefm-1284	128	10	0.257	CARDINAL
arjefm-1284	129	1	taiwo omoyin	PERSON
arjefm-1284	129	2	2025	CARDINAL
arjefm-1284	129	3	three	CARDINAL
arjefm-1284	129	4	100	CARDINAL
arjefm-1284	130	1	0.116	CARDINAL
arjefm-1284	131	1	2020	DATE
arjefm-1284	131	2	enugu state	ORG
arjefm-1284	131	3	8	CARDINAL
arjefm-1284	131	4	120	CARDINAL
arjefm-1284	131	5	96	CARDINAL
arjefm-1284	132	1	0.48	CARDINAL
arjefm-1284	135	1	2018	DATE
arjefm-1284	135	2	dmfs	ORG
arjefm-1284	135	3	130	CARDINAL
arjefm-1284	137	1	ajimobi	PERSON
arjefm-1284	137	2	ben-caleb	PERSON
arjefm-1284	137	3	2023	CARDINAL
arjefm-1284	137	4	edo	GPE
arjefm-1284	137	5	150	CARDINAL
arjefm-1284	137	6	150	CARDINAL
arjefm-1284	138	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	138	2	american research journal of economics	ORG
arjefm-1284	138	3	13	CARDINAL
arjefm-1284	138	4	4	CARDINAL
arjefm-1284	138	5	october-december 2025	DATE
arjefm-1284	138	6	2836-9416	CARDINAL
arjefm-1284	138	7	6.41	CARDINAL
arjefm-1284	138	8	america	GPE
arjefm-1284	138	9	american research journal of economics	ORG
arjefm-1284	139	1	22	CARDINAL
arjefm-1284	140	1	5	CARDINAL
arjefm-1284	141	1	0.29	CARDINAL
arjefm-1284	142	1	0.18	CARDINAL
arjefm-1284	142	2	0.32	CARDINAL
arjefm-1284	142	3	.001	CARDINAL
arjefm-1284	143	1	olusanya	PERSON
arjefm-1284	143	2	2022	CARDINAL
arjefm-1284	144	1	120	CARDINAL
arjefm-1284	144	2	95	CARDINAL
arjefm-1284	145	1	30%	PERCENT
arjefm-1284	145	2	5.21	CARDINAL
arjefm-1284	145	3	.001	CARDINAL
arjefm-1284	145	4	0.28	CARDINAL
arjefm-1284	146	1	nigeria	GPE
arjefm-1284	147	1	2022	CARDINAL
arjefm-1284	148	1	annual	DATE
arjefm-1284	148	2	annual	DATE
arjefm-1284	148	3	central bank of nigeria	ORG
arjefm-1284	148	4	cbn	ORG
arjefm-1284	148	5	nigerian	NORP
arjefm-1284	149	1	13years	CARDINAL
arjefm-1284	149	2	2012 to 2024	DATE
arjefm-1284	150	1	microsoft	ORG
arjefm-1284	150	2	2016	DATE
arjefm-1284	150	3	saunders et al.	PERSON
arjefm-1284	150	4	2019	DATE
arjefm-1284	150	5	6	CARDINAL
arjefm-1284	150	6	three	CARDINAL
arjefm-1284	150	7	3	CARDINAL
arjefm-1284	150	8	nigeria	GPE
arjefm-1284	151	1	two	CARDINAL
arjefm-1284	151	2	1	CARDINAL
arjefm-1284	152	1	1	CARDINAL
arjefm-1284	152	2	2	CARDINAL
arjefm-1284	152	3	2025	CARDINAL
arjefm-1284	153	1	american research journal of economics	ORG
arjefm-1284	153	2	13	CARDINAL
arjefm-1284	153	3	4	CARDINAL
arjefm-1284	153	4	october-december 2025	DATE
arjefm-1284	153	5	2836-9416	CARDINAL
arjefm-1284	153	6	6.41	CARDINAL
arjefm-1284	153	7	america	GPE
arjefm-1284	153	8	american research journal of economics	ORG
arjefm-1284	153	9	23	CARDINAL
arjefm-1284	156	1	15	CARDINAL
arjefm-1284	156	2	pls	NORP
arjefm-1284	159	1	two	CARDINAL
arjefm-1284	160	1	first	ORDINAL
arjefm-1284	161	1	3.3	CARDINAL
arjefm-1284	161	2	2	CARDINAL
arjefm-1284	162	1	β2atr+error	GPE
arjefm-1284	162	2	atr=	GPE
arjefm-1284	163	1	2	CARDINAL
arjefm-1284	164	1	5%	PERCENT
arjefm-1284	165	1	0.05	CARDINAL
arjefm-1284	165	2	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	165	3	american research journal of economics	ORG
arjefm-1284	165	4	13	CARDINAL
arjefm-1284	165	5	4	CARDINAL
arjefm-1284	165	6	october-december 2025	DATE
arjefm-1284	165	7	2836-9416	CARDINAL
arjefm-1284	165	8	6.41	CARDINAL
arjefm-1284	165	9	america	GPE
arjefm-1284	165	10	american research journal of economics	ORG
arjefm-1284	166	1	24	CARDINAL
arjefm-1284	168	1	0.05	CARDINAL
arjefm-1284	169	1	nigeria	GPE
arjefm-1284	171	1	2	CARDINAL
arjefm-1284	171	2	14.344	CARDINAL
arjefm-1284	171	3	0.619	CARDINAL
arjefm-1284	171	4	0.222	CARDINAL
arjefm-1284	171	5	675.733	CARDINAL
arjefm-1284	171	6	0.0231 0.0950	MONEY
arjefm-1284	171	7	0.243	MONEY
arjefm-1284	171	8	1.869	MONEY
arjefm-1284	171	9	0.222	CARDINAL
arjefm-1284	172	1	0.997	CARDINAL
arjefm-1284	172	2	0.981	CARDINAL
arjefm-1284	172	3	1.095	CARDINAL
arjefm-1284	172	4	2	CARDINAL
arjefm-1284	174	1	0.924	CARDINAL
arjefm-1284	174	2	0.774	CARDINAL
arjefm-1284	174	3	0.820	CARDINAL
arjefm-1284	175	1	0.222	CARDINAL
arjefm-1284	175	2	0.250	CARDINAL
arjefm-1284	176	1	atr	ORG
arjefm-1284	176	2	1.869	CARDINAL
arjefm-1284	179	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	180	1	american research journal of economics	ORG
arjefm-1284	180	2	13	CARDINAL
arjefm-1284	180	3	4	CARDINAL
arjefm-1284	180	4	october-december 2025	DATE
arjefm-1284	180	5	2836-9416	CARDINAL
arjefm-1284	180	6	6.41	CARDINAL
arjefm-1284	180	7	america	GPE
arjefm-1284	180	8	american research journal of economics	ORG
arjefm-1284	181	1	25	CARDINAL
arjefm-1284	182	1	3	CARDINAL
arjefm-1284	182	2	3.779	CARDINAL
arjefm-1284	182	3	0.339	CARDINAL
arjefm-1284	182	4	0.895	CARDINAL
arjefm-1284	182	5	13.714	CARDINAL
arjefm-1284	182	6	0.00769	CARDINAL
arjefm-1284	183	1	13.714	CARDINAL
arjefm-1284	183	2	0.999	CARDINAL
arjefm-1284	183	3	0.998 adj	QUANTITY
arjefm-1284	183	4	0.994	CARDINAL
arjefm-1284	183	5	0.149	CARDINAL
arjefm-1284	183	6	3	CARDINAL
arjefm-1284	185	1	0.999	CARDINAL
arjefm-1284	185	2	0.998	CARDINAL
arjefm-1284	185	3	0.994	CARDINAL
arjefm-1284	185	4	0.05	CARDINAL
arjefm-1284	186	1	933.509	CARDINAL
arjefm-1284	186	2	969.909	CARDINAL
arjefm-1284	186	3	10	CARDINAL
arjefm-1284	188	1	0.149	CARDINAL
arjefm-1284	189	1	nigeria	GPE
arjefm-1284	190	1	4	CARDINAL
arjefm-1284	190	2	anova	ORG
arjefm-1284	191	1	9 6,845.20	CARDINAL
arjefm-1284	191	2	40	CARDINAL
arjefm-1284	191	3	120.40	CARDINAL
arjefm-1284	191	4	49 11,661.00	CARDINAL
arjefm-1284	191	5	anova	ORG
arjefm-1284	191	6	4	CARDINAL
arjefm-1284	191	7	nigeria	GPE
arjefm-1284	192	1	0.00003	CARDINAL
arjefm-1284	192	2	0.05	CARDINAL
arjefm-1284	194	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	194	2	american research journal of economics	ORG
arjefm-1284	194	3	13	CARDINAL
arjefm-1284	194	4	4	CARDINAL
arjefm-1284	194	5	october-december 2025	DATE
arjefm-1284	194	6	2836-9416	CARDINAL
arjefm-1284	194	7	6.41	CARDINAL
arjefm-1284	194	8	america	GPE
arjefm-1284	194	9	american research journal of economics	ORG
arjefm-1284	195	1	26	CARDINAL
arjefm-1284	197	1	two	CARDINAL
arjefm-1284	197	2	nigeria	GPE
arjefm-1284	198	1	5	CARDINAL
arjefm-1284	198	2	anova	ORG
arjefm-1284	199	1	9	CARDINAL
arjefm-1284	199	2	0.00002	CARDINAL
arjefm-1284	199	3	40	CARDINAL
arjefm-1284	199	4	121.40	CARDINAL
arjefm-1284	199	5	49 12,006.51	CARDINAL
arjefm-1284	199	6	anova	ORG
arjefm-1284	199	7	5	CARDINAL
arjefm-1284	199	8	nigeria	GPE
arjefm-1284	200	1	0.00002	CARDINAL
arjefm-1284	200	2	0.05	CARDINAL
arjefm-1284	203	1	anambra state	GPE
arjefm-1284	203	2	nigeria	GPE
arjefm-1284	210	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	211	1	american research journal of economics	ORG
arjefm-1284	211	2	13	CARDINAL
arjefm-1284	211	3	4	CARDINAL
arjefm-1284	211	4	october-december 2025	DATE
arjefm-1284	211	5	2836-9416	CARDINAL
arjefm-1284	211	6	6.41	CARDINAL
arjefm-1284	211	7	america	GPE
arjefm-1284	211	8	american research journal of economics	ORG
arjefm-1284	212	1	27	CARDINAL
arjefm-1284	213	1	q.	PERSON
arjefm-1284	213	2	2023	CARDINAL
arjefm-1284	214	1	nigeria	GPE
arjefm-1284	215	1	ajao	PERSON
arjefm-1284	215	2	t.	GPE
arjefm-1284	215	3	odunlade	GPE
arjefm-1284	215	4	s., & ufuoma	ORG
arjefm-1284	215	5	2022	CARDINAL
arjefm-1284	216	1	nigerian	NORP
arjefm-1284	217	1	international journal of public administration	ORG
arjefm-1284	217	2	789–805	CARDINAL
arjefm-1284	218	1	ajimobi	PERSON
arjefm-1284	218	2	a. o.	PERSON
arjefm-1284	218	3	ben-caleb	PERSON
arjefm-1284	218	4	madugba	PERSON
arjefm-1284	218	5	j. u.	PERSON
arjefm-1284	218	6	adegboyegun	PERSON
arjefm-1284	218	7	a. e., & eluyela	PERSON
arjefm-1284	218	8	d. f.	PERSON
arjefm-1284	218	9	2023	CARDINAL
arjefm-1284	219	1	edo state	ORG
arjefm-1284	219	2	nigeria	GPE
arjefm-1284	220	1	journal of interdisciplinary research	ORG
arjefm-1284	220	2	10(3	CARDINAL
arjefm-1284	220	3	37–52	CARDINAL
arjefm-1284	221	1	alkhuzaie	ORG
arjefm-1284	221	2	r.	NORP
arjefm-1284	221	3	muhamad	PERSON
arjefm-1284	221	4	daud	PERSON
arjefm-1284	221	5	z. m. & senik	PERSON
arjefm-1284	221	6	r.	PERSON
arjefm-1284	221	7	2025	DATE
arjefm-1284	223	1	6(1	CARDINAL
arjefm-1284	223	2	187–196	CARDINAL
arjefm-1284	223	3	ajuonu	PERSON
arjefm-1284	223	4	a. u., & ezeala	ORG
arjefm-1284	223	5	g.	PERSON
arjefm-1284	223	6	2024	CARDINAL
arjefm-1284	224	1	enugu	ORG
arjefm-1284	225	1	10(3	CARDINAL
arjefm-1284	225	2	51–64	CARDINAL
arjefm-1284	226	1	chen	PERSON
arjefm-1284	226	2	x.	GPE
arjefm-1284	226	3	downey, a., & adopo	ORG
arjefm-1284	226	4	2023	CARDINAL
arjefm-1284	227	1	chinese	NORP
arjefm-1284	227	2	gen z. journal of business	PERSON
arjefm-1284	228	1	chukwu	ORG
arjefm-1284	228	2	e. c., & igbokwe	PERSON
arjefm-1284	228	3	2023	CARDINAL
arjefm-1284	229	1	kaduna	GPE
arjefm-1284	230	1	nigerian journal	ORG
arjefm-1284	230	2	2(1	CARDINAL
arjefm-1284	230	3	54–71	CARDINAL
arjefm-1284	231	1	r. a. & ezemba	ORG
arjefm-1284	231	2	o. e.	PERSON
arjefm-1284	231	3	2025	DATE
arjefm-1284	232	1	nigeria	GPE
arjefm-1284	232	2	2015–2025	CARDINAL
arjefm-1284	234	1	32	CARDINAL
arjefm-1284	235	1	https://doi.org/10.5281/zenodo.17430754	PERSON
arjefm-1284	236	1	enofe	PERSON
arjefm-1284	236	2	a. o.	PERSON
arjefm-1284	236	3	afiangbe	GPE
arjefm-1284	236	4	s. e., & agha	PERSON
arjefm-1284	236	5	d. i.	PERSON
arjefm-1284	236	6	2018	DATE
arjefm-1284	237	1	nigeria	GPE
arjefm-1284	238	1	international journal of financial management	ORG
arjefm-1284	238	2	8(1	CARDINAL
arjefm-1284	238	3	22–34	CARDINAL
arjefm-1284	239	1	r. a. &	ORG
arjefm-1284	239	2	2025	CARDINAL
arjefm-1284	240	1	nigerian	NORP
arjefm-1284	241	1	journal of accounting	ORG
arjefm-1284	242	1	25048856	DATE
arjefm-1284	243	1	p-issn 2695-2211	ORG
arjefm-1284	244	1	mailto:contact@americaserial.com	ORG
arjefm-1284	244	2	https://doi.org/10.5281/zenodo.17430754 american research journal of economics	ORG
arjefm-1284	244	3	13	CARDINAL
arjefm-1284	244	4	4	CARDINAL
arjefm-1284	244	5	october-december 2025	DATE
arjefm-1284	244	6	2836-9416	CARDINAL
arjefm-1284	244	7	6.41	CARDINAL
arjefm-1284	244	8	america	GPE
arjefm-1284	244	9	american research journal of economics	ORG
arjefm-1284	245	1	28	CARDINAL
arjefm-1284	246	1	r. a.	PERSON
arjefm-1284	246	2	j.n. & analikwu	ORG
arjefm-1284	246	3	m.i.	GPE
arjefm-1284	246	4	2025	CARDINAL
arjefm-1284	247	1	nigeria	GPE
arjefm-1284	247	2	2000-2023	DATE
arjefm-1284	248	1	11(6	CARDINAL
arjefm-1284	248	2	e-issn 2504-8856	ORG
arjefm-1284	248	3	2695-2025	CARDINAL
arjefm-1284	248	4	2020	DATE
arjefm-1284	250	1	11(11	CARDINAL
arjefm-1284	250	2	255–273	CARDINAL
arjefm-1284	251	1	ibe	ORG
arjefm-1284	251	2	n. a.	PERSON
arjefm-1284	251	3	2023	CARDINAL
arjefm-1284	252	1	ipsas	GPE
arjefm-1284	253	1	5(3	CARDINAL
arjefm-1284	254	1	inedu	ORG
arjefm-1284	254	2	i. c., & ibrahim	PERSON
arjefm-1284	254	3	a. j.	PERSON
arjefm-1284	254	4	2025	DATE
arjefm-1284	255	1	nigeria	GPE
arjefm-1284	256	1	international journal of advanced economics	ORG
arjefm-1284	256	2	7(2	CARDINAL
arjefm-1284	256	3	40–50	DATE
arjefm-1284	258	1	2025	DATE
arjefm-1284	260	1	social sciences communications	ORG
arjefm-1284	260	2	103–115	CARDINAL
arjefm-1284	261	1	megah	PERSON
arjefm-1284	261	2	k. i. & valiant	ORG
arjefm-1284	261	3	r. s.	PERSON
arjefm-1284	261	4	2025	DATE
arjefm-1284	263	1	jurnal ilmu pemerintahan	PERSON
arjefm-1284	263	2	52–74	CARDINAL
arjefm-1284	264	1	okafor	PERSON
arjefm-1284	264	2	c., & eiya	ORG
arjefm-1284	264	3	2011	DATE
arjefm-1284	265	1	nigeria	GPE
arjefm-1284	266	1	european journal of economics	ORG
arjefm-1284	266	2	22	CARDINAL
arjefm-1284	266	3	123–134	CARDINAL
arjefm-1284	267	1	l. u., & umeh	ORG
arjefm-1284	267	2	j. c.	PERSON
arjefm-1284	267	3	2020	DATE
arjefm-1284	269	1	african	NORP
arjefm-1284	269	2	9(1	CARDINAL
arjefm-1284	269	3	45–58	CARDINAL
arjefm-1284	270	1	f. b.	PERSON
arjefm-1284	270	2	o. a., & ade	ORG
arjefm-1284	270	3	2022	CARDINAL
arjefm-1284	272	1	11(2	CARDINAL
arjefm-1284	272	2	25–41	CARDINAL
arjefm-1284	273	1	okoro	GPE
arjefm-1284	273	2	h. i.	PERSON
arjefm-1284	273	3	j. a.	PERSON
arjefm-1284	273	4	2022	CARDINAL
arjefm-1284	275	1	nigerian	NORP
arjefm-1284	275	2	6(4	CARDINAL
arjefm-1284	275	3	101–118	CARDINAL
arjefm-1284	276	1	ogunlana	GPE
arjefm-1284	276	2	a. a.	PERSON
arjefm-1284	276	3	k.	PERSON
arjefm-1284	276	4	2023	CARDINAL
arjefm-1284	277	1	accrual ipsas	PERSON
arjefm-1284	277	2	ogun	GPE
arjefm-1284	278	1	ogun journal of accounting & finance	ORG
arjefm-1284	278	2	2(1	CARDINAL
arjefm-1284	278	3	67–81	CARDINAL
arjefm-1284	279	1	mailto:contact@americaserial.com mailto:contact@americaserial.com	ORG
arjefm-1284	280	1	american research journal of economics	ORG
arjefm-1284	280	2	13	CARDINAL
arjefm-1284	280	3	4	CARDINAL
arjefm-1284	280	4	october-december 2025	DATE
arjefm-1284	280	5	2836-9416	CARDINAL
arjefm-1284	280	6	6.41	CARDINAL
arjefm-1284	280	7	america	GPE
arjefm-1284	280	8	american research journal of economics	ORG
arjefm-1284	280	9	29	CARDINAL
arjefm-1284	281	1	a. o.	PERSON
arjefm-1284	281	2	akpan	PERSON
arjefm-1284	281	3	e. e.	PERSON
arjefm-1284	281	4	2022	CARDINAL
arjefm-1284	282	1	treasury	ORG
arjefm-1284	283	1	journal of petroleum economics	ORG
arjefm-1284	283	2	4(2	CARDINAL
arjefm-1284	284	1	parmar	PERSON
arjefm-1284	284	2	n., & machhar	ORG
arjefm-1284	284	3	s.	PERSON
arjefm-1284	284	4	2022	CARDINAL
arjefm-1284	285	1	india	GPE
arjefm-1284	286	1	scientific journal of finance	ORG
arjefm-1284	286	2	2(1	CARDINAL
arjefm-1284	286	3	1–12	CARDINAL
arjefm-1284	286	4	m. (	PERSON
arjefm-1284	286	5	2019	DATE
arjefm-1284	287	1	nigerian	NORP
arjefm-1284	288	1	international journal of multidisciplinary economics	ORG
arjefm-1284	288	2	6(4	CARDINAL
arjefm-1284	288	3	85–97	CARDINAL
arjefm-1284	288	4	sreenivas	ORG
arjefm-1284	288	5	b. n.	PERSON
arjefm-1284	288	6	2023	CARDINAL
arjefm-1284	289	1	india	GPE
arjefm-1284	290	1	12(1	CARDINAL
arjefm-1284	290	2	22–35	CARDINAL
arjefm-1284	291	1	sulaiman	PERSON
arjefm-1284	291	2	a. j., & odunlade	PERSON
arjefm-1284	291	3	2025	DATE
arjefm-1284	292	1	ipsas	GPE
arjefm-1284	292	2	ogun state	GPE
arjefm-1284	293	1	journal of finance	ORG
arjefm-1284	293	2	13(3	CARDINAL
arjefm-1284	293	3	109–124	CARDINAL
arjefm-1284	294	1	taiwo	PERSON
arjefm-1284	294	2	o., & nwidobie	ORG
arjefm-1284	294	3	b. m.	PERSON
arjefm-1284	294	4	2025	DATE
arjefm-1284	295	1	ipsas	GPE
arjefm-1284	295	2	tertiary	ORDINAL
arjefm-1284	296	1	african journal of accounting	ORG
arjefm-1284	296	2	8(2	CARDINAL
arjefm-1284	296	3	1	CARDINAL
arjefm-1284	296	4	14	CARDINAL
arjefm-1284	297	1	waliullah	ORG
arjefm-1284	297	2	m.	PERSON
arjefm-1284	297	3	hossain george	PERSON
arjefm-1284	297	4	m. z.	PERSON
arjefm-1284	297	5	hasan	PERSON
arjefm-1284	297	6	m. t.	PERSON
arjefm-1284	297	7	alam	PERSON
arjefm-1284	297	8	m. k.	PERSON
arjefm-1284	297	9	munira	PERSON
arjefm-1284	297	10	m. s. k., & siddiqui	PERSON
arjefm-1284	297	11	n. a.	PERSON
arjefm-1284	297	12	2025	DATE
arjefm-1284	299	1	wikipedia	PERSON
arjefm-1284	300	1	2025	CARDINAL
arjefm-1284	301	1	treasury	ORG
arjefm-1284	302	1	wikipedia	PERSON
arjefm-1284	303	1	2025	CARDINAL
arjefm-1284	304	1	treasury	ORG
arjefm-1284	305	1	wikipedia	PERSON
arjefm-1284	306	1	scirp.org	ORG
arjefm-1284	306	2	xu	PERSON
arjefm-1284	306	3	x.	GPE
arjefm-1284	306	4	li	PERSON
arjefm-1284	306	5	j.	PERSON
arjefm-1284	306	6	2022	CARDINAL
arjefm-1284	308	1	palgrave	GPE
arjefm-1284	308	2	8	CARDINAL
arjefm-1284	308	3	article 223.	LAW
arjefm-1284	313	1	https://www.iiardjournals.org/get/jafm/vol.%2010%20no.%208%202024/effect%20of%20treasury%20single%20185-198.pdf?utm_source=chatgpt.com	ORG