id	sid	eid	entity	type
arjefm-1289	1	1	american research journal of economics	ORG
arjefm-1289	1	2	13	CARDINAL
arjefm-1289	1	3	4	CARDINAL
arjefm-1289	1	4	october-december 2025	DATE
arjefm-1289	1	5	2836-9416	CARDINAL
arjefm-1289	1	6	6.41	CARDINAL
arjefm-1289	1	7	america	GPE
arjefm-1289	1	8	american research journal of economics	ORG
arjefm-1289	3	1	nigerian	NORP
arjefm-1289	3	2	obarisiagbon maureen iroghama	PERSON
arjefm-1289	3	3	fca	ORG
arjefm-1289	3	4	robert ike phd	PERSON
arjefm-1289	3	5	fca.	ORG
arjefm-1289	4	1	wellspring university benin city	ORG
arjefm-1289	4	2	edo	GPE
arjefm-1289	5	1	08034712733	DATE
arjefm-1289	5	2	nigerian	NORP
arjefm-1289	5	3	edo	GPE
arjefm-1289	6	1	treasury	ORG
arjefm-1289	7	1	mdas	PRODUCT
arjefm-1289	9	1	three	CARDINAL
arjefm-1289	10	1	0.899	CARDINAL
arjefm-1289	10	2	0.808	CARDINAL
arjefm-1289	10	3	80.8%	PERCENT
arjefm-1289	11	1	nigeria	GPE
arjefm-1289	13	1	treasury	ORG
arjefm-1289	13	2	ippis	ORG
arjefm-1289	14	1	1.0	CARDINAL
arjefm-1289	14	2	nigerian	NORP
arjefm-1289	14	3	mailto:robbyeke19@yahoo.com american research journal of economics	ORG
arjefm-1289	14	4	13	CARDINAL
arjefm-1289	14	5	4	CARDINAL
arjefm-1289	14	6	october-december 2025	DATE
arjefm-1289	14	7	2836-9416	CARDINAL
arjefm-1289	14	8	6.41	CARDINAL
arjefm-1289	14	9	america	GPE
arjefm-1289	14	10	american research journal of economics	ORG
arjefm-1289	15	1	51	MONEY
arjefm-1289	17	1	akinyemi & adegbite	ORG
arjefm-1289	17	2	2023	CARDINAL
arjefm-1289	18	1	oni & salisu	ORG
arjefm-1289	18	2	2022	CARDINAL
arjefm-1289	19	1	nigeria	GPE
arjefm-1289	20	1	2023	CARDINAL
arjefm-1289	21	1	2024	DATE
arjefm-1289	22	1	ogundipe & uche	ORG
arjefm-1289	22	2	2023	CARDINAL
arjefm-1289	24	1	treasury	ORG
arjefm-1289	24	2	nwokedi	GPE
arjefm-1289	24	3	2024	DATE
arjefm-1289	25	1	nigerian	NORP
arjefm-1289	27	1	nigeria	GPE
arjefm-1289	28	1	nigeria	GPE
arjefm-1289	28	2	2023	CARDINAL
arjefm-1289	30	1	mdas	PRODUCT
arjefm-1289	30	2	thousands	CARDINAL
arjefm-1289	30	3	billions of naira	MONEY
arjefm-1289	30	4	& american research journal of economics	ORG
arjefm-1289	30	5	13	CARDINAL
arjefm-1289	30	6	4	CARDINAL
arjefm-1289	30	7	october-december 2025	DATE
arjefm-1289	30	8	2836-9416	CARDINAL
arjefm-1289	30	9	6.41	CARDINAL
arjefm-1289	30	10	america	GPE
arjefm-1289	30	11	american research journal of economics	ORG
arjefm-1289	31	1	52	CARDINAL
arjefm-1289	32	1	2023	CARDINAL
arjefm-1289	33	1	akinwale & eze	ORG
arjefm-1289	33	2	2024	DATE
arjefm-1289	34	1	treasury	ORG
arjefm-1289	34	2	2015	DATE
arjefm-1289	34	3	the central bank of nigeria	ORG
arjefm-1289	36	1	treasury	ORG
arjefm-1289	36	2	2024	DATE
arjefm-1289	37	1	2023	CARDINAL
arjefm-1289	40	1	oecd	ORG
arjefm-1289	40	2	2023	CARDINAL
arjefm-1289	41	1	nigeria	GPE
arjefm-1289	42	1	treasury	ORG
arjefm-1289	42	2	2023	CARDINAL
arjefm-1289	46	1	ibrahim & udeh	ORG
arjefm-1289	46	2	2023	CARDINAL
arjefm-1289	47	1	2022	CARDINAL
arjefm-1289	49	1	american research journal of economics	ORG
arjefm-1289	49	2	13	CARDINAL
arjefm-1289	49	3	4	CARDINAL
arjefm-1289	49	4	october-december 2025	DATE
arjefm-1289	49	5	2836-9416	CARDINAL
arjefm-1289	49	6	6.41	CARDINAL
arjefm-1289	49	7	america	GPE
arjefm-1289	49	8	american research journal of economics	ORG
arjefm-1289	50	1	53	CARDINAL
arjefm-1289	51	1	2024	DATE
arjefm-1289	52	1	nigerian	NORP
arjefm-1289	54	1	treasury	ORG
arjefm-1289	54	2	nigeria	GPE
arjefm-1289	55	1	adegbite & olayiwola	ORG
arjefm-1289	55	2	2023	CARDINAL
arjefm-1289	56	1	ezeani et al.	PERSON
arjefm-1289	56	2	2022	CARDINAL
arjefm-1289	57	1	ahmed	PERSON
arjefm-1289	57	2	2024	CARDINAL
arjefm-1289	59	1	nigeria	GPE
arjefm-1289	60	1	nigerian	NORP
arjefm-1289	62	1	ezenwa & mohammed	ORG
arjefm-1289	62	2	2024	DATE
arjefm-1289	64	1	nigeria	GPE
arjefm-1289	65	1	1.2	CARDINAL
arjefm-1289	65	2	i.	PERSON
arjefm-1289	65	3	nigerian	NORP
arjefm-1289	67	1	nigerian	NORP
arjefm-1289	68	1	american research journal of economics	ORG
arjefm-1289	68	2	13	CARDINAL
arjefm-1289	68	3	4	CARDINAL
arjefm-1289	68	4	october-december 2025	DATE
arjefm-1289	68	5	2836-9416	CARDINAL
arjefm-1289	68	6	6.41	CARDINAL
arjefm-1289	68	7	america	GPE
arjefm-1289	68	8	american research journal of economics	ORG
arjefm-1289	69	1	54	DATE
arjefm-1289	71	1	nigerian	NORP
arjefm-1289	72	1	1.3	CARDINAL
arjefm-1289	72	2	nigerian	NORP
arjefm-1289	73	1	i.	PERSON
arjefm-1289	73	2	nigerian	NORP
arjefm-1289	73	3	treasury	ORG
arjefm-1289	73	4	nigerian	NORP
arjefm-1289	73	5	nigerian	NORP
arjefm-1289	74	1	1.4	CARDINAL
arjefm-1289	74	2	nigerian	NORP
arjefm-1289	74	3	edo state	ORG
arjefm-1289	76	1	three	CARDINAL
arjefm-1289	76	2	nigeria	GPE
arjefm-1289	76	3	treasury	ORG
arjefm-1289	79	1	2.1	CARDINAL
arjefm-1289	79	2	2.1.0	CARDINAL
arjefm-1289	79	3	2.1.1	CARDINAL
arjefm-1289	80	1	nigeria	GPE
arjefm-1289	80	2	ojo & adesina	ORG
arjefm-1289	80	3	2022	CARDINAL
arjefm-1289	82	1	nigeria	GPE
arjefm-1289	82	2	american research journal of economics	ORG
arjefm-1289	82	3	13	CARDINAL
arjefm-1289	82	4	4	CARDINAL
arjefm-1289	82	5	october-december 2025	DATE
arjefm-1289	82	6	2836-9416	CARDINAL
arjefm-1289	82	7	6.41	CARDINAL
arjefm-1289	82	8	america	GPE
arjefm-1289	82	9	american research journal of economics	ORG
arjefm-1289	83	1	55	CARDINAL
arjefm-1289	85	1	nigeria	GPE
arjefm-1289	86	1	the years	DATE
arjefm-1289	86	2	nigeria	GPE
arjefm-1289	86	3	2022	CARDINAL
arjefm-1289	86	4	nigeria	GPE
arjefm-1289	87	1	njoku et al	PERSON
arjefm-1289	88	1	2023	CARDINAL
arjefm-1289	88	2	icts	ORG
arjefm-1289	89	1	approximately 63%	PERCENT
arjefm-1289	92	1	nigeria	GPE
arjefm-1289	92	2	2021	CARDINAL
arjefm-1289	94	1	nigeria	GPE
arjefm-1289	96	1	197.72 billion	MONEY
arjefm-1289	96	2	2020	DATE
arjefm-1289	96	3	2021	CARDINAL
arjefm-1289	98	1	2021	CARDINAL
arjefm-1289	99	1	2.1.2	CARDINAL
arjefm-1289	99	2	treasury	ORG
arjefm-1289	99	3	nigerian	NORP
arjefm-1289	99	4	cbn	ORG
arjefm-1289	101	1	2012	DATE
arjefm-1289	101	2	goodluck jonathan	PERSON
arjefm-1289	101	3	muhammadu buhari's	PERSON
arjefm-1289	103	1	american research journal of economics	ORG
arjefm-1289	103	2	13	CARDINAL
arjefm-1289	103	3	4	CARDINAL
arjefm-1289	103	4	october-december 2025	DATE
arjefm-1289	103	5	2836-9416	CARDINAL
arjefm-1289	103	6	6.41	CARDINAL
arjefm-1289	103	7	america	GPE
arjefm-1289	103	8	american research journal of economics	ORG
arjefm-1289	104	1	56	CARDINAL
arjefm-1289	105	1	recent years	DATE
arjefm-1289	105	2	nigerian	NORP
arjefm-1289	105	3	october 2023	DATE
arjefm-1289	105	4	bola tinubu	PERSON
arjefm-1289	105	5	2023	CARDINAL
arjefm-1289	106	1	fct	ORG
arjefm-1289	106	2	igr	ORG
arjefm-1289	107	1	september 2024	DATE
arjefm-1289	107	2	wikipedia	ORG
arjefm-1289	107	3	2025	DATE
arjefm-1289	109	1	january 2024	DATE
arjefm-1289	109	2	2025	CARDINAL
arjefm-1289	111	1	olanrewaju, & afolabi	ORG
arjefm-1289	111	2	2022	CARDINAL
arjefm-1289	112	1	2023	CARDINAL
arjefm-1289	113	1	2.1.3	CARDINAL
arjefm-1289	113	2	2017	CARDINAL
arjefm-1289	115	1	nigeria billons	ORG
arjefm-1289	115	2	thousands	CARDINAL
arjefm-1289	116	1	2017	CARDINAL
arjefm-1289	116	2	billions of naira	MONEY
arjefm-1289	116	3	ugada	ORG
arjefm-1289	116	4	2024	CARDINAL
arjefm-1289	116	5	nigeria	GPE
arjefm-1289	117	1	2019	DATE
arjefm-1289	118	1	mdas	PRODUCT
arjefm-1289	118	2	farajimakin & anichebe	ORG
arjefm-1289	118	3	2019	DATE
arjefm-1289	119	1	american research journal of economics	ORG
arjefm-1289	119	2	13	CARDINAL
arjefm-1289	119	3	4	CARDINAL
arjefm-1289	119	4	october-december 2025	DATE
arjefm-1289	119	5	2836-9416	CARDINAL
arjefm-1289	119	6	6.41	CARDINAL
arjefm-1289	119	7	america	GPE
arjefm-1289	119	8	american research journal of economics	ORG
arjefm-1289	119	9	57	CARDINAL
arjefm-1289	120	1	2.1.4	CARDINAL
arjefm-1289	121	1	ifmis	ORG
arjefm-1289	121	2	2008	DATE
arjefm-1289	123	1	annual	DATE
arjefm-1289	124	1	2017	DATE
arjefm-1289	125	1	2011	DATE
arjefm-1289	125	2	nigeria	GPE
arjefm-1289	125	3	approximately 12,622	CARDINAL
arjefm-1289	127	1	gifmis	ORG
arjefm-1289	127	2	ibrahim & dauda	ORG
arjefm-1289	127	3	2014	DATE
arjefm-1289	128	1	treasury	ORG
arjefm-1289	128	2	2023	CARDINAL
arjefm-1289	130	1	2024	CARDINAL
arjefm-1289	130	2	mathew	ORG
arjefm-1289	130	3	2024	DATE
arjefm-1289	134	1	nigeria	GPE
arjefm-1289	134	2	american research journal of economics	ORG
arjefm-1289	134	3	13	CARDINAL
arjefm-1289	134	4	4	CARDINAL
arjefm-1289	134	5	october-december 2025	DATE
arjefm-1289	134	6	2836-9416	CARDINAL
arjefm-1289	134	7	6.41	CARDINAL
arjefm-1289	134	8	america	GPE
arjefm-1289	134	9	american research journal of economics	ORG
arjefm-1289	135	1	58	DATE
arjefm-1289	142	1	bello & thomas	ORG
arjefm-1289	142	2	2023	CARDINAL
arjefm-1289	143	1	nigerian	NORP
arjefm-1289	143	2	one	CARDINAL
arjefm-1289	144	1	nigeria	GPE
arjefm-1289	144	2	100 billion	CARDINAL
arjefm-1289	144	3	annually	DATE
arjefm-1289	145	1	2024	DATE
arjefm-1289	147	1	2.2	CARDINAL
arjefm-1289	147	2	2025	CARDINAL
arjefm-1289	147	3	2.3	CARDINAL
arjefm-1289	148	1	donald cressey	PERSON
arjefm-1289	148	2	the 1950s	DATE
arjefm-1289	148	3	ippis gifmis e e profit (	ORG
arjefm-1289	148	4	american research journal of economics	ORG
arjefm-1289	148	5	13	CARDINAL
arjefm-1289	148	6	4	CARDINAL
arjefm-1289	148	7	october-december 2025	DATE
arjefm-1289	148	8	2836-9416	CARDINAL
arjefm-1289	148	9	6.41	CARDINAL
arjefm-1289	148	10	america	GPE
arjefm-1289	148	11	american research journal of economics	ORG
arjefm-1289	149	1	59	CARDINAL
arjefm-1289	151	1	three	CARDINAL
arjefm-1289	151	2	1953	DATE
arjefm-1289	153	1	nigerian	NORP
arjefm-1289	153	2	treasury	ORG
arjefm-1289	154	1	2023	CARDINAL
arjefm-1289	157	1	nwaiwu & adigwe	ORG
arjefm-1289	157	2	2022	CARDINAL
arjefm-1289	158	1	2.4	CARDINAL
arjefm-1289	158	2	nigeria	GPE
arjefm-1289	159	1	treasury	ORG
arjefm-1289	159	2	nigerian	NORP
arjefm-1289	160	1	bashir	PERSON
arjefm-1289	160	2	2016	DATE
arjefm-1289	160	3	treasury	ORG
arjefm-1289	160	4	nigeria	GPE
arjefm-1289	161	1	treasury	ORG
arjefm-1289	163	1	72	CARDINAL
arjefm-1289	166	1	three	CARDINAL
arjefm-1289	166	2	nigeria	GPE
arjefm-1289	167	1	kanu	PERSON
arjefm-1289	167	2	2016	DATE
arjefm-1289	167	3	nigeria	GPE
arjefm-1289	168	1	24	CARDINAL
arjefm-1289	168	2	nigeria	GPE
arjefm-1289	168	3	ten	CARDINAL
arjefm-1289	169	1	american research journal of economics	ORG
arjefm-1289	169	2	13	CARDINAL
arjefm-1289	169	3	4	CARDINAL
arjefm-1289	169	4	october-december 2025	DATE
arjefm-1289	169	5	2836-9416	CARDINAL
arjefm-1289	169	6	6.41	CARDINAL
arjefm-1289	169	7	america	GPE
arjefm-1289	169	8	american research journal of economics	ORG
arjefm-1289	171	1	60	CARDINAL
arjefm-1289	173	1	nigeria	GPE
arjefm-1289	174	1	cbn	ORG
arjefm-1289	175	1	badejo et al	PERSON
arjefm-1289	175	2	2017	CARDINAL
arjefm-1289	175	3	nigeria	GPE
arjefm-1289	178	1	france	GPE
arjefm-1289	178	2	uk	GPE
arjefm-1289	179	1	2016	CARDINAL
arjefm-1289	179	2	nigeria	GPE
arjefm-1289	181	1	nigeria	GPE
arjefm-1289	183	1	kankpan et al.	PERSON
arjefm-1289	183	2	2022	CARDINAL
arjefm-1289	183	3	nigerian	NORP
arjefm-1289	185	1	nigeria	GPE
arjefm-1289	186	1	2022	CARDINAL
arjefm-1289	186	2	nigerian	NORP
arjefm-1289	188	1	one hundred and thirty-seven	CARDINAL
arjefm-1289	188	2	137	CARDINAL
arjefm-1289	188	3	one hundred and thirty-three	CARDINAL
arjefm-1289	188	4	133	CARDINAL
arjefm-1289	190	1	nigerian	NORP
arjefm-1289	191	1	adj	ORG
arjefm-1289	191	2	0.64	CARDINAL
arjefm-1289	191	3	35.862	CARDINAL
arjefm-1289	193	1	american research journal of economics	ORG
arjefm-1289	193	2	13	CARDINAL
arjefm-1289	193	3	4	CARDINAL
arjefm-1289	193	4	october-december 2025	DATE
arjefm-1289	193	5	2836-9416	CARDINAL
arjefm-1289	193	6	6.41	CARDINAL
arjefm-1289	193	7	america	GPE
arjefm-1289	193	8	american research journal of economics	ORG
arjefm-1289	194	1	61	CARDINAL
arjefm-1289	196	1	izang et al.	PERSON
arjefm-1289	196	2	2024	CARDINAL
arjefm-1289	196	3	nigerian	NORP
arjefm-1289	198	1	137	CARDINAL
arjefm-1289	198	2	133	CARDINAL
arjefm-1289	200	1	nigerian	NORP
arjefm-1289	201	1	nigeria	GPE
arjefm-1289	204	1	2025	DATE
arjefm-1289	204	2	nigeria	GPE
arjefm-1289	204	3	federal ministry of education	ORG
arjefm-1289	206	1	nigeria	GPE
arjefm-1289	206	2	federal ministry of education	ORG
arjefm-1289	214	1	emetaram	PERSON
arjefm-1289	214	2	2025	CARDINAL
arjefm-1289	217	1	american research journal of economics	ORG
arjefm-1289	217	2	13	CARDINAL
arjefm-1289	217	3	4	CARDINAL
arjefm-1289	217	4	october-december 2025	DATE
arjefm-1289	217	5	2836-9416	CARDINAL
arjefm-1289	217	6	6.41	CARDINAL
arjefm-1289	217	7	america	GPE
arjefm-1289	217	8	american research journal of economics	ORG
arjefm-1289	218	1	62	CARDINAL
arjefm-1289	219	1	5point	CARDINAL
arjefm-1289	221	1	nigerian	NORP
arjefm-1289	222	1	nigerian	NORP
arjefm-1289	224	1	al.	PERSON
arjefm-1289	224	2	2023	CARDINAL
arjefm-1289	224	3	nigeria	GPE
arjefm-1289	225	1	nigerian	NORP
arjefm-1289	225	2	nigerian	NORP
arjefm-1289	226	1	nigeria	GPE
arjefm-1289	227	1	two hundred and seventy-eight	CARDINAL
arjefm-1289	227	2	278	CARDINAL
arjefm-1289	230	1	one	CARDINAL
arjefm-1289	230	2	0.05	CARDINAL
arjefm-1289	230	3	spss	ORG
arjefm-1289	230	4	23	CARDINAL
arjefm-1289	231	1	nigerian	NORP
arjefm-1289	231	2	0.05	CARDINAL
arjefm-1289	231	3	nigerian	NORP
arjefm-1289	231	4	0.05	CARDINAL
arjefm-1289	232	1	nigerian	NORP
arjefm-1289	233	1	nigerian	NORP
arjefm-1289	234	1	idris	PERSON
arjefm-1289	235	1	al	PERSON
arjefm-1289	235	2	2015	DATE
arjefm-1289	235	3	nigerian	NORP
arjefm-1289	240	1	effiong etal.	GPE
arjefm-1289	240	2	2017	CARDINAL
arjefm-1289	240	3	treasury	ORG
arjefm-1289	240	4	nigeria	GPE
arjefm-1289	242	1	american research journal of economics	ORG
arjefm-1289	242	2	13	CARDINAL
arjefm-1289	242	3	4	CARDINAL
arjefm-1289	242	4	october-december 2025	DATE
arjefm-1289	242	5	2836-9416	CARDINAL
arjefm-1289	242	6	6.41	CARDINAL
arjefm-1289	242	7	america	GPE
arjefm-1289	242	8	american research journal of economics	ORG
arjefm-1289	242	9	63	DATE
arjefm-1289	244	1	3	CARDINAL
arjefm-1289	245	1	treasury	ORG
arjefm-1289	245	2	edo	GPE
arjefm-1289	247	1	edo	GPE
arjefm-1289	248	1	treasury	ORG
arjefm-1289	249	1	an estimated 12	CARDINAL
arjefm-1289	249	2	mdas	PRODUCT
arjefm-1289	250	1	10	CARDINAL
arjefm-1289	250	2	4	CARDINAL
arjefm-1289	250	3	3	CARDINAL
arjefm-1289	250	4	3	CARDINAL
arjefm-1289	251	1	12	CARDINAL
arjefm-1289	251	2	120	CARDINAL
arjefm-1289	251	3	three	CARDINAL
arjefm-1289	251	4	mdas	PRODUCT
arjefm-1289	253	1	n= n 1+n (e2	ORG
arjefm-1289	253	2	120	CARDINAL
arjefm-1289	253	3	0.05	CARDINAL
arjefm-1289	253	4	120	CARDINAL
arjefm-1289	253	5	120	CARDINAL
arjefm-1289	253	6	120	CARDINAL
arjefm-1289	253	7	92	CARDINAL
arjefm-1289	253	8	1+120(0.052	DATE
arjefm-1289	253	9	1+0.3 1.3	QUANTITY
arjefm-1289	253	10	approximately 92	CARDINAL
arjefm-1289	256	1	two	CARDINAL
arjefm-1289	256	2	first	ORDINAL
arjefm-1289	256	3	american research journal of economics	ORG
arjefm-1289	256	4	13	CARDINAL
arjefm-1289	256	5	4	CARDINAL
arjefm-1289	256	6	october-december 2025	DATE
arjefm-1289	256	7	2836-9416	CARDINAL
arjefm-1289	256	8	6.41	CARDINAL
arjefm-1289	256	9	america	GPE
arjefm-1289	256	10	american research journal of economics	ORG
arjefm-1289	257	1	64	CARDINAL
arjefm-1289	258	1	second	ORDINAL
arjefm-1289	258	2	treasury	ORG
arjefm-1289	259	1	1	CARDINAL
arjefm-1289	259	2	2	CARDINAL
arjefm-1289	259	3	3	CARDINAL
arjefm-1289	259	4	4	CARDINAL
arjefm-1289	259	5	5	CARDINAL
arjefm-1289	260	1	10	CARDINAL
arjefm-1289	261	1	0.7	CARDINAL
arjefm-1289	264	1	treasury	ORG
arjefm-1289	265	1	0.05	CARDINAL
arjefm-1289	267	1	treasury	ORG
arjefm-1289	267	2	edo	GPE
arjefm-1289	269	1	fmi	PERSON
arjefm-1289	269	2	•	CARDINAL
arjefm-1289	269	3	•	CARDINAL
arjefm-1289	269	4	treasury	ORG
arjefm-1289	269	5	•	CARDINAL
arjefm-1289	269	6	•	CARDINAL
arjefm-1289	269	7	•	CARDINAL
arjefm-1289	269	8	american research journal of economics	ORG
arjefm-1289	269	9	13	CARDINAL
arjefm-1289	269	10	4	CARDINAL
arjefm-1289	269	11	october-december 2025	DATE
arjefm-1289	269	12	2836-9416	CARDINAL
arjefm-1289	269	13	6.41	CARDINAL
arjefm-1289	269	14	america	GPE
arjefm-1289	269	15	american research journal of economics	ORG
arjefm-1289	270	1	65	CARDINAL
arjefm-1289	271	1	•	CARDINAL
arjefm-1289	271	2	• β1>0	CARDINAL
arjefm-1289	272	1	•	CARDINAL
arjefm-1289	274	1	4	CARDINAL
arjefm-1289	274	2	4.1	CARDINAL
arjefm-1289	274	3	2	CARDINAL
arjefm-1289	275	1	n fm (	ORG
arjefm-1289	275	2	19.1333	CARDINAL
arjefm-1289	275	3	2.69343 92	CARDINAL
arjefm-1289	275	4	19.5556	CARDINAL
arjefm-1289	275	5	19.2222	CARDINAL
arjefm-1289	275	6	2.58394 92	MONEY
arjefm-1289	275	7	2.09786 92	MONEY
arjefm-1289	275	8	2025	CARDINAL
arjefm-1289	275	9	treasury	ORG
arjefm-1289	276	1	19.13	CARDINAL
arjefm-1289	276	2	2.69	CARDINAL
arjefm-1289	276	3	45	CARDINAL
arjefm-1289	279	1	19.56	CARDINAL
arjefm-1289	281	1	2.43	CARDINAL
arjefm-1289	282	1	ippis	ORG
arjefm-1289	282	2	19.22	CARDINAL
arjefm-1289	283	1	the american research journal of economics	ORG
arjefm-1289	283	2	13	CARDINAL
arjefm-1289	283	3	4	CARDINAL
arjefm-1289	283	4	october-december 2025	DATE
arjefm-1289	283	5	2836-9416	CARDINAL
arjefm-1289	283	6	6.41	CARDINAL
arjefm-1289	283	7	america	GPE
arjefm-1289	283	8	american research journal of economics	ORG
arjefm-1289	284	1	66	CARDINAL
arjefm-1289	285	1	2.58	CARDINAL
arjefm-1289	285	2	mdas	PRODUCT
arjefm-1289	286	1	19.69	CARDINAL
arjefm-1289	288	1	2.10	CARDINAL
arjefm-1289	289	1	three	CARDINAL
arjefm-1289	289	2	mdas	PRODUCT
arjefm-1289	289	3	edo	PERSON
arjefm-1289	290	1	three	CARDINAL
arjefm-1289	291	1	4.2	CARDINAL
arjefm-1289	291	2	4.1	CARDINAL
arjefm-1289	292	1	1	CARDINAL
arjefm-1289	292	2	1.773	CARDINAL
arjefm-1289	292	3	treasury	ORG
arjefm-1289	294	1	2025	CARDINAL
arjefm-1289	294	2	0.899	CARDINAL
arjefm-1289	294	3	treasury	ORG
arjefm-1289	295	1	nigerian	NORP
arjefm-1289	296	1	0.808	MONEY
arjefm-1289	296	2	80.8%	PERCENT
arjefm-1289	298	1	19.2%	PERCENT
arjefm-1289	298	2	american research journal of economics	ORG
arjefm-1289	298	3	13	CARDINAL
arjefm-1289	298	4	4	CARDINAL
arjefm-1289	298	5	october-december 2025	DATE
arjefm-1289	298	6	2836-9416	CARDINAL
arjefm-1289	298	7	6.41	CARDINAL
arjefm-1289	298	8	america	GPE
arjefm-1289	298	9	american research journal of economics	ORG
arjefm-1289	299	1	67	CARDINAL
arjefm-1289	301	1	0.785	CARDINAL
arjefm-1289	302	1	78.5%	PERCENT
arjefm-1289	304	1	4.2	CARDINAL
arjefm-1289	304	2	1	CARDINAL
arjefm-1289	304	3	40.968	CARDINAL
arjefm-1289	304	4	7.217	TIME
arjefm-1289	304	5	978.887 212	CARDINAL
arjefm-1289	304	6	1019.885 216	CARDINAL
arjefm-1289	304	7	treasury	ORG
arjefm-1289	305	1	anova	ORG
arjefm-1289	305	2	anova	ORG
arjefm-1289	305	3	treasury	ORG
arjefm-1289	306	1	7.217	CARDINAL
arjefm-1289	306	2	0.007	CARDINAL
arjefm-1289	307	1	less than 0.05	CARDINAL
arjefm-1289	308	1	nigerian	NORP
arjefm-1289	309	1	american research journal of economics	ORG
arjefm-1289	309	2	13	CARDINAL
arjefm-1289	309	3	4	CARDINAL
arjefm-1289	309	4	october-december 2025	DATE
arjefm-1289	309	5	2836-9416	CARDINAL
arjefm-1289	309	6	6.41	CARDINAL
arjefm-1289	309	7	america	GPE
arjefm-1289	309	8	american research journal of economics	ORG
arjefm-1289	310	1	68	CARDINAL
arjefm-1289	311	1	4.3	CARDINAL
arjefm-1289	311	2	nigerian	NORP
arjefm-1289	312	1	1	CARDINAL
arjefm-1289	313	1	4.094	CARDINAL
arjefm-1289	313	2	one	CARDINAL
arjefm-1289	313	3	4.094unit	ORG
arjefm-1289	313	4	0.803	CARDINAL
arjefm-1289	314	1	0.002	CARDINAL
arjefm-1289	314	2	0.05	CARDINAL
arjefm-1289	315	1	2	CARDINAL
arjefm-1289	315	2	treasury	ORG
arjefm-1289	316	1	1.740	CARDINAL
arjefm-1289	316	2	one	CARDINAL
arjefm-1289	316	3	1.740	CARDINAL
arjefm-1289	317	1	0.109	CARDINAL
arjefm-1289	318	1	1	CARDINAL
arjefm-1289	318	2	1.992 .302	MONEY
arjefm-1289	318	3	3.074 .000	CARDINAL
arjefm-1289	318	4	4.094	CARDINAL
arjefm-1289	318	5	5.098 .002	CARDINAL
arjefm-1289	318	6	treasury	ORG
arjefm-1289	318	7	1.740 .390	MONEY
arjefm-1289	319	1	4.192 .003	CARDINAL
arjefm-1289	320	1	1.173	CARDINAL
arjefm-1289	321	1	a. b.	PERSON
arjefm-1289	321	2	american research journal of economics	ORG
arjefm-1289	321	3	13	CARDINAL
arjefm-1289	321	4	4	CARDINAL
arjefm-1289	321	5	october-december 2025	DATE
arjefm-1289	321	6	2836-9416	CARDINAL
arjefm-1289	321	7	6.41	CARDINAL
arjefm-1289	321	8	america	GPE
arjefm-1289	321	9	american research journal of economics	ORG
arjefm-1289	321	10	69	CARDINAL
arjefm-1289	322	1	0.003	CARDINAL
arjefm-1289	324	1	3	CARDINAL
arjefm-1289	324	2	1.173	CARDINAL
arjefm-1289	324	3	one	CARDINAL
arjefm-1289	324	4	1.173	CARDINAL
arjefm-1289	325	1	0.029	CARDINAL
arjefm-1289	327	1	4.3	CARDINAL
arjefm-1289	327	2	three	CARDINAL
arjefm-1289	327	3	nigerian	NORP
arjefm-1289	328	1	first	ORDINAL
arjefm-1289	328	2	treasury	ORG
arjefm-1289	329	1	0.003	CARDINAL
arjefm-1289	329	2	0.05	CARDINAL
arjefm-1289	332	1	second	ORDINAL
arjefm-1289	333	1	0.002	CARDINAL
arjefm-1289	333	2	0.05	CARDINAL
arjefm-1289	336	1	third	ORDINAL
arjefm-1289	337	1	0.029	CARDINAL
arjefm-1289	337	2	0.05	CARDINAL
arjefm-1289	340	1	three	CARDINAL
arjefm-1289	340	2	edo	GPE
arjefm-1289	341	1	american research journal of economics	ORG
arjefm-1289	341	2	13	CARDINAL
arjefm-1289	341	3	4	CARDINAL
arjefm-1289	341	4	october-december 2025	DATE
arjefm-1289	341	5	2836-9416	CARDINAL
arjefm-1289	341	6	6.41	CARDINAL
arjefm-1289	341	7	america	GPE
arjefm-1289	341	8	american research journal of economics	ORG
arjefm-1289	342	1	70	DATE
arjefm-1289	343	1	4.4	CARDINAL
arjefm-1289	343	2	treasury	ORG
arjefm-1289	343	3	edo	GPE
arjefm-1289	346	1	agu	ORG
arjefm-1289	346	2	2020	DATE
arjefm-1289	347	1	2019	DATE
arjefm-1289	348	1	edo	GPE
arjefm-1289	348	2	mdas	PRODUCT
arjefm-1289	349	1	three	CARDINAL
arjefm-1289	350	1	2021	CARDINAL
arjefm-1289	351	1	nigerian	NORP
arjefm-1289	352	1	2020	DATE
arjefm-1289	355	1	2019	DATE
arjefm-1289	356	1	2020	DATE
arjefm-1289	357	1	edo	GPE
arjefm-1289	357	2	mdas	PRODUCT
arjefm-1289	358	1	nigeria	GPE
arjefm-1289	358	2	american research journal of economics	ORG
arjefm-1289	358	3	13	CARDINAL
arjefm-1289	358	4	4	CARDINAL
arjefm-1289	358	5	october-december 2025	DATE
arjefm-1289	358	6	2836-9416	CARDINAL
arjefm-1289	358	7	6.41	CARDINAL
arjefm-1289	358	8	america	GPE
arjefm-1289	358	9	american research journal of economics	ORG
arjefm-1289	359	1	71	CARDINAL
arjefm-1289	361	1	khemani	PERSON
arjefm-1289	361	2	2006	DATE
arjefm-1289	362	1	nigeria	GPE
arjefm-1289	363	1	5	CARDINAL
arjefm-1289	363	2	5.1	CARDINAL
arjefm-1289	363	3	treasury	ORG
arjefm-1289	363	4	edo	GPE
arjefm-1289	364	1	three	CARDINAL
arjefm-1289	365	1	first	ORDINAL
arjefm-1289	365	2	treasury	ORG
arjefm-1289	367	1	second	ORDINAL
arjefm-1289	369	1	third	ORDINAL
arjefm-1289	371	1	nigerian	NORP
arjefm-1289	372	1	5.2	CARDINAL
arjefm-1289	372	2	edo	GPE
arjefm-1289	375	1	nigeria	GPE
arjefm-1289	376	1	american research journal of economics	ORG
arjefm-1289	376	2	13	CARDINAL
arjefm-1289	376	3	4	CARDINAL
arjefm-1289	376	4	october-december 2025	DATE
arjefm-1289	376	5	2836-9416	CARDINAL
arjefm-1289	376	6	6.41	CARDINAL
arjefm-1289	376	7	america	GPE
arjefm-1289	376	8	american research journal of economics	ORG
arjefm-1289	376	9	72	DATE
arjefm-1289	377	1	5.3	CARDINAL
arjefm-1289	378	1	1	CARDINAL
arjefm-1289	378	2	edo	GPE
arjefm-1289	380	1	2	CARDINAL
arjefm-1289	382	1	3	CARDINAL
arjefm-1289	384	1	4	CARDINAL
arjefm-1289	385	1	5	CARDINAL
arjefm-1289	386	1	adegbite	NORP
arjefm-1289	386	2	s., & olayiwola	ORG
arjefm-1289	386	3	m.	PERSON
arjefm-1289	386	4	2023	CARDINAL
arjefm-1289	387	1	nigeria	GPE
arjefm-1289	388	1	african	NORP
arjefm-1289	388	2	12(1	CARDINAL
arjefm-1289	388	3	45	CARDINAL
arjefm-1289	389	1	adegite, e. o.	PERSON
arjefm-1289	389	2	2019	DATE
arjefm-1289	390	1	nigeria	GPE
arjefm-1289	391	1	journal of public administration	ORG
arjefm-1289	391	2	9(3	DATE
arjefm-1289	391	3	45–59	DATE
arjefm-1289	392	1	t.	GPE
arjefm-1289	392	2	b., & usman	ORG
arjefm-1289	392	3	m.	PERSON
arjefm-1289	392	4	2024	CARDINAL
arjefm-1289	393	1	nigeria	GPE
arjefm-1289	394	1	journal of african econometrics	ORG
arjefm-1289	394	2	8(1	CARDINAL
arjefm-1289	394	3	59–75	DATE
arjefm-1289	395	1	a.	GPE
arjefm-1289	395	2	ogunyemi	GPE
arjefm-1289	395	3	t., & yusuf	ORG
arjefm-1289	395	4	r.	PERSON
arjefm-1289	395	5	2022	CARDINAL
arjefm-1289	396	1	africa	LOC
arjefm-1289	397	1	african	NORP
arjefm-1289	397	2	205–223	CARDINAL
arjefm-1289	398	1	agu	ORG
arjefm-1289	398	2	c. i.	PERSON
arjefm-1289	398	3	m. n.	PERSON
arjefm-1289	398	4	2020	DATE
arjefm-1289	399	1	treasury	ORG
arjefm-1289	399	2	nigeria	GPE
arjefm-1289	400	1	international journal of finance	ORG
arjefm-1289	400	2	5(2	CARDINAL
arjefm-1289	400	3	112	CARDINAL
arjefm-1289	400	4	125	CARDINAL
arjefm-1289	401	1	american research journal of economics	ORG
arjefm-1289	401	2	13	CARDINAL
arjefm-1289	401	3	4	CARDINAL
arjefm-1289	401	4	october-december 2025	DATE
arjefm-1289	401	5	2836-9416	CARDINAL
arjefm-1289	401	6	6.41	CARDINAL
arjefm-1289	401	7	america	GPE
arjefm-1289	401	8	american research journal of economics	ORG
arjefm-1289	402	1	73	MONEY
arjefm-1289	403	1	o. & okechukwu	ORG
arjefm-1289	403	2	2023	CARDINAL
arjefm-1289	404	1	nigeria	GPE
arjefm-1289	405	1	journal of african public policy	ORG
arjefm-1289	405	2	11(2	CARDINAL
arjefm-1289	405	3	144–162	CARDINAL
arjefm-1289	406	1	ajao	GPE
arjefm-1289	406	2	o.s.	GPE
arjefm-1289	406	3	aremu	GPE
arjefm-1289	406	4	o.o.	GPE
arjefm-1289	406	5	izang	GPE
arjefm-1289	406	6	j.u.	GPE
arjefm-1289	406	7	2022	CARDINAL
arjefm-1289	407	1	nigeria	GPE
arjefm-1289	408	1	journal of risk management	ORG
arjefm-1289	408	2	12(3),76-81	CARDINAL
arjefm-1289	408	3	akinwale, a. & eze	ORG
arjefm-1289	408	4	r.	PERSON
arjefm-1289	408	5	2024	CARDINAL
arjefm-1289	409	1	nigeria	GPE
arjefm-1289	410	1	african	NORP
arjefm-1289	410	2	9(1	CARDINAL
arjefm-1289	410	3	88–103	DATE
arjefm-1289	410	4	akinyemi	PERSON
arjefm-1289	410	5	t., & adegbite	ORG
arjefm-1289	410	6	f.	PERSON
arjefm-1289	410	7	2023	CARDINAL
arjefm-1289	411	1	nigeria	GPE
arjefm-1289	412	1	african journal of public affairs	ORG
arjefm-1289	412	2	45–60	CARDINAL
arjefm-1289	412	3	bello	ORG
arjefm-1289	412	4	m. i.	PERSON
arjefm-1289	412	5	d. r.	PERSON
arjefm-1289	412	6	2023	CARDINAL
arjefm-1289	414	1	9th	ORDINAL
arjefm-1289	415	1	clement	PERSON
arjefm-1289	415	2	p. s.	PERSON
arjefm-1289	415	3	2023, september 5	DATE
arjefm-1289	417	1	mdas	PRODUCT
arjefm-1289	417	2	2024	CARDINAL
arjefm-1289	418	1	daily trust	ORG
arjefm-1289	419	1	d. r.	PERSON
arjefm-1289	419	2	1953	DATE
arjefm-1289	422	1	j., & khemani	ORG
arjefm-1289	422	2	2006	DATE
arjefm-1289	424	1	s. a.	PERSON
arjefm-1289	424	2	oro	ORG
arjefm-1289	425	1	b. l.	PERSON
arjefm-1289	425	2	ogar	PERSON
arjefm-1289	425	3	g.u.	GPE
arjefm-1289	425	4	n. r.	PERSON
arjefm-1289	425	5	jacob	GPE
arjefm-1289	425	6	g. e., & iroushu	PERSON
arjefm-1289	425	7	r. b.	PERSON
arjefm-1289	425	8	2017	CARDINAL
arjefm-1289	426	1	treasury	ORG
arjefm-1289	426	2	nigeria	GPE
arjefm-1289	427	1	iosr journal of business and management	ORG
arjefm-1289	427	2	19(3),22-30	DATE
arjefm-1289	428	1	ekperi	PRODUCT
arjefm-1289	428	2	p. m., & anokwu	PERSON
arjefm-1289	428	3	c. c.	PERSON
arjefm-1289	428	4	2023	CARDINAL
arjefm-1289	429	1	treasury	ORG
arjefm-1289	429	2	nigeria	GPE
arjefm-1289	430	1	the international journal of business & management	ORG
arjefm-1289	430	2	11(7	GPE
arjefm-1289	430	3	67	CARDINAL
arjefm-1289	431	1	american research journal of economics	ORG
arjefm-1289	431	2	13	CARDINAL
arjefm-1289	431	3	4	CARDINAL
arjefm-1289	431	4	october-december 2025	DATE
arjefm-1289	431	5	2836-9416	CARDINAL
arjefm-1289	431	6	6.41	CARDINAL
arjefm-1289	431	7	america	GPE
arjefm-1289	431	8	american research journal of economics	ORG
arjefm-1289	432	1	74	CARDINAL
arjefm-1289	433	1	e., & ofor	ORG
arjefm-1289	433	2	n.t.	PERSON
arjefm-1289	433	3	2025	CARDINAL
arjefm-1289	434	1	nigerian	NORP
arjefm-1289	435	1	11(2	CARDINAL
arjefm-1289	435	2	248	CARDINAL
arjefm-1289	436	1	l. i. & temile	ORG
arjefm-1289	437	1	s. o.	PERSON
arjefm-1289	437	2	2017	CARDINAL
arjefm-1289	438	1	ippis	ORG
arjefm-1289	438	2	nigeria	GPE
arjefm-1289	439	1	2	CARDINAL
arjefm-1289	439	2	34903497	DATE
arjefm-1289	440	1	ene	ORG
arjefm-1289	440	2	2023	CARDINAL
arjefm-1289	441	1	nigeria	GPE
arjefm-1289	442	1	nigerian	NORP
arjefm-1289	442	2	17(2	CARDINAL
arjefm-1289	442	3	104–119	CARDINAL
arjefm-1289	443	1	ezeani	PERSON
arjefm-1289	443	2	e.	PERSON
arjefm-1289	443	3	2024	CARDINAL
arjefm-1289	444	1	nigeria	GPE
arjefm-1289	445	1	nigerian	NORP
arjefm-1289	445	2	10(1	CARDINAL
arjefm-1289	445	3	22–38	CARDINAL
arjefm-1289	446	1	ezeani	PERSON
arjefm-1289	446	2	e. o.	PERSON
arjefm-1289	446	3	chukwuma	ORG
arjefm-1289	446	4	i., & lawal	ORG
arjefm-1289	446	5	r.	PERSON
arjefm-1289	446	6	2022	CARDINAL
arjefm-1289	447	1	nigeria	GPE
arjefm-1289	448	1	journal of public administration	ORG
arjefm-1289	448	2	14(3	CARDINAL
arjefm-1289	448	3	82–94	DATE
arjefm-1289	449	1	ezenwa	ORG
arjefm-1289	449	2	a., & mohammed	ORG
arjefm-1289	449	3	r.	NORP
arjefm-1289	449	4	2024	CARDINAL
arjefm-1289	450	1	nigeria	GPE
arjefm-1289	451	1	nigerian	NORP
arjefm-1289	452	1	farajimakin, a. s., & anichebe	PERSON
arjefm-1289	452	2	a. s.	PERSON
arjefm-1289	452	3	2017	CARDINAL
arjefm-1289	454	1	2023 ibrahim	PERSON
arjefm-1289	454	2	m., & udeh	ORG
arjefm-1289	454	3	k.	PERSON
arjefm-1289	454	4	2023	CARDINAL
arjefm-1289	455	1	nigeria	GPE
arjefm-1289	456	1	nigerian	NORP
arjefm-1289	456	2	11(2	CARDINAL
arjefm-1289	456	3	67–85	CARDINAL
arjefm-1289	457	1	ibrahim	PERSON
arjefm-1289	457	2	s., & dauda	ORG
arjefm-1289	457	3	s.	PERSON
arjefm-1289	457	4	2014	DATE
arjefm-1289	458	1	nigeria	GPE
arjefm-1289	459	1	journal of economics	ORG
arjefm-1289	459	2	2	CARDINAL
arjefm-1289	459	3	3	CARDINAL
arjefm-1289	459	4	37	CARDINAL
arjefm-1289	460	1	idris	PERSON
arjefm-1289	460	2	a. adaja	PERSON
arjefm-1289	460	3	j., & audu	ORG
arjefm-1289	460	4	j. s.	PERSON
arjefm-1289	460	5	2015	DATE
arjefm-1289	461	1	nigerian public service.international journal of public administration	ORG
arjefm-1289	461	2	2	CARDINAL
arjefm-1289	461	3	5564	DATE
arjefm-1289	462	1	american research journal of economics	ORG
arjefm-1289	462	2	13	CARDINAL
arjefm-1289	462	3	4	CARDINAL
arjefm-1289	462	4	october-december 2025	DATE
arjefm-1289	462	5	2836-9416	CARDINAL
arjefm-1289	462	6	6.41	CARDINAL
arjefm-1289	462	7	america	GPE
arjefm-1289	462	8	american research journal of economics	ORG
arjefm-1289	463	1	75	CARDINAL
arjefm-1289	465	1	2024	CARDINAL
arjefm-1289	466	1	nigeria	GPE
arjefm-1289	468	1	24/98	CARDINAL
arjefm-1289	468	2	izang	GPE
arjefm-1289	468	3	j.u.	GPE
arjefm-1289	468	4	adegbie	GPE
arjefm-1289	468	5	f.f.	GPE
arjefm-1289	468	6	s., & ajao	ORG
arjefm-1289	468	7	s.	PERSON
arjefm-1289	468	8	2024	CARDINAL
arjefm-1289	469	1	nigeria	GPE
arjefm-1289	470	1	international journal of auditing	ORG
arjefm-1289	470	2	6(1	CARDINAL
arjefm-1289	470	3	105	CARDINAL
arjefm-1289	471	1	larson a.	PERSON
arjefm-1289	471	2	2016	DATE
arjefm-1289	474	1	january 19, 2020	DATE
arjefm-1289	474	2	kankang	GPE
arjefm-1289	474	3	a.k	GPE
arjefm-1289	474	4	inyang	GPE
arjefm-1289	474	5	o.i.	GPE
arjefm-1289	474	6	2023	CARDINAL
arjefm-1289	475	1	treasury	ORG
arjefm-1289	475	2	nigerian	NORP
arjefm-1289	476	1	journal of accounting	ORG
arjefm-1289	476	2	5(3	CARDINAL
arjefm-1289	476	3	34	CARDINAL
arjefm-1289	477	1	mathew	ORG
arjefm-1289	477	2	2024, june 26	DATE
arjefm-1289	479	1	https://www.thetimes.com.ng/2024/06/fg-unveilscentral-revenue-system-to-enhance-transparency-accountability-2/ muhammad	PERSON
arjefm-1289	479	2	a.	PERSON
arjefm-1289	479	3	2023	CARDINAL
arjefm-1289	480	1	treasury	ORG
arjefm-1289	480	2	nigeria	GPE
arjefm-1289	481	1	7(4	CARDINAL
arjefm-1289	481	2	801	CARDINAL
arjefm-1289	482	1	nwachukwu	ORG
arjefm-1289	482	2	k., & alade	ORG
arjefm-1289	482	3	2023	CARDINAL
arjefm-1289	483	1	african	NORP
arjefm-1289	483	2	6(4	CARDINAL
arjefm-1289	483	3	nwaiwu	GPE
arjefm-1289	483	4	j. n., & adigwe	PERSON
arjefm-1289	483	5	p. k.	PERSON
arjefm-1289	484	1	2022	CARDINAL
arjefm-1289	485	1	treasury	ORG
arjefm-1289	485	2	nigeria	GPE
arjefm-1289	486	1	international journal of public administration	ORG
arjefm-1289	486	2	9(1	CARDINAL
arjefm-1289	486	3	13–27	CARDINAL
arjefm-1289	487	1	nwokedi	GPE
arjefm-1289	487	2	a.	PERSON
arjefm-1289	487	3	2024	CARDINAL
arjefm-1289	488	1	treasury	ORG
arjefm-1289	488	2	nigeria	GPE
arjefm-1289	489	1	african	NORP
arjefm-1289	489	2	12(1	CARDINAL
arjefm-1289	489	3	63–78	CARDINAL
arjefm-1289	490	1	obasi	PERSON
arjefm-1289	490	2	p., & ukaoha	ORG
arjefm-1289	490	3	2023	CARDINAL
arjefm-1289	491	1	nigeria	GPE
arjefm-1289	492	1	journal of african public sector studies	ORG
arjefm-1289	492	2	74–88	CARDINAL
arjefm-1289	493	1	american research journal of economics	ORG
arjefm-1289	493	2	13	CARDINAL
arjefm-1289	493	3	4	CARDINAL
arjefm-1289	493	4	october-december 2025	DATE
arjefm-1289	493	5	2836-9416	CARDINAL
arjefm-1289	493	6	6.41	CARDINAL
arjefm-1289	493	7	america	GPE
arjefm-1289	493	8	american research journal of economics	ORG
arjefm-1289	494	1	76	DATE
arjefm-1289	495	1	k.	PERSON
arjefm-1289	495	2	r.	NORP
arjefm-1289	495	3	2023	CARDINAL
arjefm-1289	496	1	nigeria	GPE
arjefm-1289	497	1	355–371	CARDINAL
arjefm-1289	498	1	oecd	ORG
arjefm-1289	498	2	2023	CARDINAL
arjefm-1289	499	1	africa	LOC
arjefm-1289	500	1	oecd	ORG
arjefm-1289	501	1	ippis department	ORG
arjefm-1289	501	2	2012	DATE
arjefm-1289	501	3	e., & musa, a.	ORG
arjefm-1289	501	4	2022	CARDINAL
arjefm-1289	502	1	nigeria	GPE
arjefm-1289	502	2	10(3	CARDINAL
arjefm-1289	502	3	33–48	CARDINAL
arjefm-1289	502	4	t., & atagboro	ORG
arjefm-1289	502	5	e.	PERSON
arjefm-1289	502	6	2023	CARDINAL
arjefm-1289	503	1	nigerian	NORP
arjefm-1289	504	1	nigerian journal of management sciences	ORG
arjefm-1289	505	1	6(3	CARDINAL
arjefm-1289	505	2	106	CARDINAL
arjefm-1289	506	1	a., & uche	ORG
arjefm-1289	506	2	2023	CARDINAL
arjefm-1289	507	1	nigeria	GPE
arjefm-1289	508	1	11(4	DATE
arjefm-1289	508	2	97–114	CARDINAL
arjefm-1289	509	1	m. o.	PERSON
arjefm-1289	509	2	o. s.	PERSON
arjefm-1289	509	3	2022	CARDINAL
arjefm-1289	510	1	nigerian	NORP
arjefm-1289	511	1	nigerian	NORP
arjefm-1289	511	2	22(1	TIME
arjefm-1289	511	3	100	CARDINAL
arjefm-1289	512	1	2020	DATE
arjefm-1289	513	1	nigeria	GPE
arjefm-1289	514	1	african journal of accounting	ORG
arjefm-1289	514	2	7(1	DATE
arjefm-1289	515	1	87–101	DATE
arjefm-1289	516	1	d. b.	PERSON
arjefm-1289	516	2	2020	DATE
arjefm-1289	517	1	nigeria	GPE
arjefm-1289	518	1	journal of accounting	ORG
arjefm-1289	518	2	6(1	CARDINAL
arjefm-1289	519	1	olojede, p., & ugochukwu	ORG
arjefm-1289	519	2	2021	CARDINAL
arjefm-1289	520	1	nigeria	GPE
arjefm-1289	521	1	international journal of public sector	ORG
arjefm-1289	521	2	4(2	CARDINAL
arjefm-1289	521	3	58–73	CARDINAL
arjefm-1289	522	1	j. k.	PERSON
arjefm-1289	522	2	t. a.	PERSON
arjefm-1289	522	3	2019	DATE
arjefm-1289	523	1	treasury	ORG
arjefm-1289	523	2	nigeria	GPE
arjefm-1289	524	1	journal of economics	ORG
arjefm-1289	524	2	4(1	CARDINAL
arjefm-1289	524	3	23–38	CARDINAL
arjefm-1289	525	1	american research journal of economics	ORG
arjefm-1289	525	2	13	CARDINAL
arjefm-1289	525	3	4	CARDINAL
arjefm-1289	525	4	october-december 2025	DATE
arjefm-1289	525	5	2836-9416	CARDINAL
arjefm-1289	525	6	6.41	CARDINAL
arjefm-1289	525	7	america	GPE
arjefm-1289	525	8	american research journal of economics	ORG
arjefm-1289	526	1	77	DATE
arjefm-1289	527	1	2024	CARDINAL
arjefm-1289	528	1	nigeria	GPE
arjefm-1289	528	2	african	NORP
arjefm-1289	528	3	9(1	CARDINAL
arjefm-1289	528	4	112–133	CARDINAL
arjefm-1289	529	1	& ahmed	PERSON
arjefm-1289	529	2	s.	PERSON
arjefm-1289	529	3	2024	CARDINAL
arjefm-1289	530	1	nigeria	GPE
arjefm-1289	531	1	nigerian	NORP
arjefm-1289	531	2	19(2	DATE
arjefm-1289	531	3	101–115	CARDINAL
arjefm-1289	532	1	j. k. j.	PERSON
arjefm-1289	532	2	2021	CARDINAL
arjefm-1289	533	1	nigeria	GPE
arjefm-1289	534	1	international journal of advanced finance	ORG
arjefm-1289	534	2	2(8	CARDINAL
arjefm-1289	534	3	1	CARDINAL
arjefm-1289	535	1	okwu	PERSON
arjefm-1289	535	2	a. t.	PERSON
arjefm-1289	535	3	a.	PERSON
arjefm-1289	535	4	2022	CARDINAL
arjefm-1289	536	1	nigeria	GPE
arjefm-1289	537	1	international journal of public administration	ORG
arjefm-1289	537	2	128	CARDINAL
arjefm-1289	537	3	j., & onoh	ORG
arjefm-1289	537	4	n. c. s.	PERSON
arjefm-1289	537	5	2023	CARDINAL
arjefm-1289	539	1	6(5	CARDINAL
arjefm-1289	539	2	1	CARDINAL
arjefm-1289	539	3	15	CARDINAL
arjefm-1289	540	1	a.	PERSON
arjefm-1289	540	2	hassan, f., & yakubu	ORG
arjefm-1289	540	3	2024	CARDINAL
arjefm-1289	542	1	african	NORP
arjefm-1289	542	2	9(1	CARDINAL
arjefm-1289	542	3	58–71	CARDINAL
arjefm-1289	543	1	f.o & olufemi	ORG
arjefm-1289	544	1	nigeria	GPE
arjefm-1289	545	1	journal of human resources	ORG
arjefm-1289	545	2	9	CARDINAL
arjefm-1289	545	3	551	CARDINAL
arjefm-1289	546	1	k., & adetoro	ORG
arjefm-1289	546	2	s.	PERSON
arjefm-1289	546	3	2023	CARDINAL
arjefm-1289	547	1	nigerian	NORP
arjefm-1289	547	2	ippis.	ORG
arjefm-1289	548	1	africa	LOC
arjefm-1289	548	2	7(4	CARDINAL
arjefm-1289	548	3	57–74	CARDINAL
arjefm-1289	549	1	b. u., & afolabi	ORG
arjefm-1289	549	2	j. a.	PERSON
arjefm-1289	549	3	2022	CARDINAL
arjefm-1289	550	1	treasury	ORG
arjefm-1289	550	2	nigeria	GPE
arjefm-1289	551	1	20(1	CARDINAL
arjefm-1289	551	2	48	CARDINAL
arjefm-1289	552	1	2023	CARDINAL
arjefm-1289	553	1	nigeria	GPE
arjefm-1289	554	1	11(2	CARDINAL
arjefm-1289	554	2	45–58	CARDINAL
arjefm-1289	555	1	oni, s., & salisu	ORG
arjefm-1289	555	2	i.	PERSON
arjefm-1289	555	3	2022	CARDINAL
arjefm-1289	556	1	nigeria	GPE
arjefm-1289	557	1	24(1	CARDINAL
arjefm-1289	557	2	76–90	DATE
arjefm-1289	558	1	american research journal of economics	ORG
arjefm-1289	558	2	13	CARDINAL
arjefm-1289	558	3	4	CARDINAL
arjefm-1289	558	4	october-december 2025	DATE
arjefm-1289	558	5	2836-9416	CARDINAL
arjefm-1289	558	6	6.41	CARDINAL
arjefm-1289	558	7	america	GPE
arjefm-1289	558	8	american research journal of economics	ORG
arjefm-1289	560	1	j., & bello	ORG
arjefm-1289	560	2	r.	NORP
arjefm-1289	560	3	2023	CARDINAL
arjefm-1289	561	1	nigeria	GPE
arjefm-1289	562	1	15(1	CARDINAL
arjefm-1289	563	1	oyinlola	PERSON
arjefm-1289	563	2	o. m.	PERSON
arjefm-1289	563	3	folajin	PERSON
arjefm-1289	563	4	o. o., & balogun	ORG
arjefm-1289	563	5	j. o.	PERSON
arjefm-1289	563	6	2017	CARDINAL
arjefm-1289	564	1	nigeria	GPE
arjefm-1289	565	1	”accounting	ORG
arjefm-1289	565	2	4	CARDINAL
arjefm-1289	565	3	7	CARDINAL
arjefm-1289	565	4	32	CARDINAL
arjefm-1289	565	5	d., & jimoh	ORG
arjefm-1289	565	6	t.	GPE
arjefm-1289	565	7	2024	CARDINAL
arjefm-1289	566	1	nigeria	GPE
arjefm-1289	567	1	west african	NORP
arjefm-1289	567	2	quarterly	DATE
arjefm-1289	567	3	11(2	CARDINAL
arjefm-1289	567	4	92–108	CARDINAL
arjefm-1289	567	5	salihu	ORG
arjefm-1289	567	6	m., & oloruntoba	ORG
arjefm-1289	567	7	2023	CARDINAL
arjefm-1289	568	1	nigeria	GPE
arjefm-1289	569	1	11(3	CARDINAL
arjefm-1289	569	2	101	CARDINAL
arjefm-1289	569	3	117	CARDINAL
arjefm-1289	570	1	ugada	GPE
arjefm-1289	570	2	m.o.& eze	ORG
arjefm-1289	571	1	2015-2020	DATE
arjefm-1289	572	1	afican journal of social	ORG
arjefm-1289	572	2	14(4	CARDINAL
arjefm-1289	573	1	world bank	ORG
arjefm-1289	574	1	2023	CARDINAL
arjefm-1289	575	1	nigeria	GPE
arjefm-1289	576	1	world bank	ORG
arjefm-1289	577	1	zeinaba	GPE
arjefm-1289	577	2	d. m.	PERSON
arjefm-1289	577	3	adebisi	PERSON
arjefm-1289	577	4	j. f.	PERSON
arjefm-1289	577	5	sani	GPE
arjefm-1289	577	6	a. b.	PERSON
arjefm-1289	577	7	m. e.	PERSON
arjefm-1289	577	8	2024	CARDINAL
arjefm-1289	578	1	nigerian	NORP
arjefm-1289	579	1	6(6	CARDINAL
arjefm-1289	579	2	24-40	CARDINAL