id	sid	eid	entity	type
abrj-69	1	1	7	CARDINAL
abrj-69	1	2	2020	DATE
abrj-69	1	3	eastern centre of science	ORG
abrj-69	1	4	usa asian business research journal	ORG
abrj-69	1	5	5	CARDINAL
abrj-69	1	6	7	CARDINAL
abrj-69	1	7	2020	DATE
abrj-69	1	8	2576-6759	CARDINAL
abrj-69	1	9	10.20448	CARDINAL
abrj-69	2	1	2020	DATE
abrj-69	2	2	eastern centre of science	ORG
abrj-69	2	3	nigeria	GPE
abrj-69	2	4	george-anokwuru chidinma chioma	ORG
abrj-69	4	1	ubaka2	PERSON
abrj-69	5	1	joseph bidemi3	PERSON
abrj-69	5	2	1department of economics	ORG
abrj-69	5	3	social sciences	ORG
abrj-69	5	4	university of port harcourt	ORG
abrj-69	5	5	nigeria	GPE
abrj-69	6	1	2school	CARDINAL
abrj-69	6	2	university of port harcourt	ORG
abrj-69	6	3	nigeria	GPE
abrj-69	7	1	3department	CARDINAL
abrj-69	7	2	nnamdi azikiwe university	ORG
abrj-69	7	3	awka	GPE
abrj-69	7	4	nigeria	GPE
abrj-69	8	1	nigeria	GPE
abrj-69	8	2	1999	DATE
abrj-69	8	3	2019	DATE
abrj-69	9	1	nigeria	GPE
abrj-69	9	2	nigeria	GPE
abrj-69	10	1	secondary	ORDINAL
abrj-69	10	2	central bank of nigeria	ORG
abrj-69	12	1	nigeria	GPE
abrj-69	16	1	1	CARDINAL
abrj-69	17	1	two	CARDINAL
abrj-69	17	2	2019	DATE
abrj-69	24	1	robinson	PERSON
abrj-69	24	2	2019	DATE
abrj-69	25	1	2019	DATE
abrj-69	26	1	the 1970s	DATE
abrj-69	26	2	nigeria	GPE
abrj-69	27	1	today	DATE
abrj-69	28	1	the 1970s	DATE
abrj-69	28	2	nigeria	NORP
abrj-69	31	1	over 90 per cent	MONEY
abrj-69	31	2	more than 80	CARDINAL
abrj-69	31	3	1970s	DATE
abrj-69	32	1	about 60%	PERCENT
abrj-69	32	2	today	DATE
abrj-69	32	3	obayori & robinson	ORG
abrj-69	32	4	2019	DATE
abrj-69	33	1	nigerian	NORP
abrj-69	34	1	jones & ekwueme	ORG
abrj-69	34	2	2016	DATE
abrj-69	35	1	asian business research journal	ORG
abrj-69	35	2	2020	DATE
abrj-69	35	3	5	CARDINAL
abrj-69	35	4	7	CARDINAL
abrj-69	35	5	2020	DATE
abrj-69	35	6	eastern centre of science	ORG
abrj-69	36	1	jones, & onuche	ORG
abrj-69	36	2	2019	DATE
abrj-69	37	1	less than 9%	PERCENT
abrj-69	37	2	the 1970s	DATE
abrj-69	37	3	about 25%	PERCENT
abrj-69	37	4	2018	DATE
abrj-69	37	5	national bureau of statistics	ORG
abrj-69	37	6	2019	DATE
abrj-69	38	1	nigeria	GPE
abrj-69	39	1	nigeria	GPE
abrj-69	40	1	nigeria	GPE
abrj-69	40	2	nigeria	GPE
abrj-69	40	3	1999	DATE
abrj-69	43	1	nigeria	GPE
abrj-69	44	1	2	CARDINAL
abrj-69	44	2	2.1	CARDINAL
abrj-69	45	1	lindahl	PERSON
abrj-69	45	2	1967	DATE
abrj-69	46	1	2009	DATE
abrj-69	53	1	2.2	CARDINAL
abrj-69	55	1	al	ORG
abrj-69	56	1	2019	DATE
abrj-69	56	2	nigerian	NORP
abrj-69	56	3	1994	DATE
abrj-69	56	4	2017	DATE
abrj-69	57	1	nigeria	GPE
abrj-69	57	2	nigeria	GPE
abrj-69	58	1	2019	DATE
abrj-69	58	2	nigeria	GPE
abrj-69	59	1	nigeria	GPE
abrj-69	59	2	nigeria	GPE
abrj-69	59	3	1994	DATE
abrj-69	60	1	inimino	ORG
abrj-69	60	2	2018	DATE
abrj-69	60	3	ecm	ORG
abrj-69	60	4	nigeria	GPE
abrj-69	60	5	1994	DATE
abrj-69	60	6	2015	DATE
abrj-69	61	1	nigeria	GPE
abrj-69	63	1	2016	CARDINAL
abrj-69	63	2	ecm	ORG
abrj-69	63	3	nigeria	GPE
abrj-69	63	4	1993-2013	DATE
abrj-69	64	1	okunbor	PERSON
abrj-69	64	2	izedonmi	PERSON
abrj-69	64	3	2014	DATE
abrj-69	64	4	nigerian	NORP
abrj-69	64	5	1994 to 2010	DATE
abrj-69	65	1	almost 92%	PERCENT
abrj-69	65	2	nigeria	GPE
abrj-69	66	1	ihendinihu	GPE
abrj-69	66	2	jones	PERSON
abrj-69	66	3	ibanichuka	ORG
abrj-69	66	4	2014	DATE
abrj-69	66	5	nigeria	GPE
abrj-69	66	6	1986 to 2012	DATE
abrj-69	66	7	nigeria	GPE
abrj-69	67	1	johnson	PERSON
abrj-69	67	2	2013	DATE
abrj-69	67	3	nigeria	GPE
abrj-69	67	4	1970 to 2008	DATE
abrj-69	69	1	ilaboya	PERSON
abrj-69	69	2	2012	DATE
abrj-69	69	3	1980-2011	DATE
abrj-69	70	1	nigeria	GPE
abrj-69	74	1	nigeria	GPE
abrj-69	75	1	nigeria	GPE
abrj-69	76	1	2019	CARDINAL
abrj-69	76	2	nigeria	GPE
abrj-69	77	1	3	CARDINAL
abrj-69	77	2	the period of 1999 to 2019	DATE
abrj-69	78	1	cbn	ORG
abrj-69	78	2	30	CARDINAL
abrj-69	78	3	asian business research journal	ORG
abrj-69	78	4	2020	DATE
abrj-69	78	5	5	CARDINAL
abrj-69	78	6	7	CARDINAL
abrj-69	78	7	2020	DATE
abrj-69	78	8	eastern centre of science	ORG
abrj-69	79	1	watson	PERSON
abrj-69	79	2	1993	DATE
abrj-69	81	1	adf	ORG
abrj-69	82	1	johansen	PERSON
abrj-69	82	2	1998	DATE
abrj-69	82	3	3.1	CARDINAL
abrj-69	82	4	nmesirionye et al	ORG
abrj-69	83	1	2019	DATE
abrj-69	83	2	nigerian	NORP
abrj-69	83	3	1994	DATE
abrj-69	83	4	2017	CARDINAL
abrj-69	84	1	1	CARDINAL
abrj-69	87	1	2019	DATE
abrj-69	88	1	epg =	ORG
abrj-69	88	2	+ ∑ 𝑛	QUANTITY
abrj-69	88	3	𝑖=1	GPE
abrj-69	89	1	2	CARDINAL
abrj-69	89	2	epg	ORG
abrj-69	89	3	cud	ORG
abrj-69	90	1	3.2	CARDINAL
abrj-69	92	1	2006	DATE
abrj-69	99	1	4	CARDINAL
abrj-69	99	2	4.1	CARDINAL
abrj-69	102	1	epg vat cud	ORG
abrj-69	102	2	8.634762 410851.8	MONEY
abrj-69	102	3	295553.3	CARDINAL
abrj-69	102	4	8.700000 468400.0	MONEY
abrj-69	104	1	1.576866 276697.7 129852.0	MONEY
abrj-69	104	2	0.471666 -0.169604	MONEY
abrj-69	104	3	2.024800	CARDINAL
abrj-69	104	4	1.259734	ORG
abrj-69	104	5	2.166395	MONEY
abrj-69	104	6	0.499044	MONEY
abrj-69	104	7	21	CARDINAL
abrj-69	104	8	21 21	DATE
abrj-69	104	9	1	CARDINAL
abrj-69	104	10	epg	ORG
abrj-69	104	11	8.6percent	DATE
abrj-69	104	12	1.6percent	CARDINAL
abrj-69	106	1	cud	ORG
abrj-69	113	1	4.2	CARDINAL
abrj-69	113	2	dickey	PRODUCT
abrj-69	114	1	table-2	PERSON
abrj-69	114	2	first	ORDINAL
abrj-69	115	1	5%	PERCENT
abrj-69	115	2	integration adf	ORG
abrj-69	115	3	1st	CARDINAL
abrj-69	115	4	5%	PERCENT
abrj-69	115	5	1st	ORDINAL
abrj-69	116	1	1(1	CARDINAL
abrj-69	118	1	asian business research journal	ORG
abrj-69	118	2	2020	DATE
abrj-69	118	3	5	CARDINAL
abrj-69	118	4	7	CARDINAL
abrj-69	118	5	2020	DATE
abrj-69	118	6	eastern centre of science	ORG
abrj-69	118	7	2	CARDINAL
abrj-69	118	8	5%	PERCENT
abrj-69	119	1	first	ORDINAL
abrj-69	120	1	4.3	CARDINAL
abrj-69	121	1	johansen	PERSON
abrj-69	123	1	johansen	PERSON
abrj-69	124	1	5%	PERCENT
abrj-69	126	1	0.0000	MONEY
abrj-69	126	2	1	CARDINAL
abrj-69	126	3	0.052246 1.019546 3.841466 0.3126	MONEY
abrj-69	126	4	2 eigen	QUANTITY
abrj-69	126	5	k=1	ORG
abrj-69	126	6	max-eigen	PERSON
abrj-69	126	7	5%	PERCENT
abrj-69	127	1	0.864005 37.90762	CARDINAL
abrj-69	127	2	0.0001	CARDINAL
abrj-69	127	3	0.607829 17.78510	CARDINAL
abrj-69	127	4	14.26460	CARDINAL
abrj-69	127	5	1	CARDINAL
abrj-69	127	6	0.052246 1.019546 3.841466 0.3126	MONEY
abrj-69	127	7	2	CARDINAL
abrj-69	129	1	johansen	PERSON
abrj-69	129	2	max-eigen	PERSON
abrj-69	129	3	two	CARDINAL
abrj-69	129	4	5%	PERCENT
abrj-69	132	1	4.4	CARDINAL
abrj-69	135	1	epg	ORG
abrj-69	135	2	81.18568	CARDINAL
abrj-69	135	3	1.482344	CARDINAL
abrj-69	135	4	2.558989	CARDINAL
abrj-69	135	5	0.0107	CARDINAL
abrj-69	136	1	0.8905	CARDINAL
abrj-69	136	2	31.23672	CARDINAL
abrj-69	136	3	durbin watson 1.6887	PERSON
abrj-69	136	4	0.0001	CARDINAL
abrj-69	136	5	4	CARDINAL
abrj-69	136	6	0.8905	MONEY
abrj-69	137	1	epg	ORG
abrj-69	137	2	89%	PERCENT
abrj-69	139	1	the durbin watson	ORG
abrj-69	139	2	dw	ORG
abrj-69	139	3	1.6887	CARDINAL
abrj-69	140	1	dw	ORG
abrj-69	143	1	two	CARDINAL
abrj-69	143	2	nigeria	GPE
abrj-69	144	1	0.0001	CARDINAL
abrj-69	144	2	0.05	CARDINAL
abrj-69	145	1	4	CARDINAL
abrj-69	145	2	epg	ORG
abrj-69	146	1	1.48%	PERCENT
abrj-69	147	1	2019	DATE
abrj-69	147	2	2014	DATE
abrj-69	147	3	nigeria	GPE
abrj-69	148	1	cud	ORG
abrj-69	149	1	7.24%	PERCENT
abrj-69	150	1	charles	PERSON
abrj-69	150	2	2012	DATE
abrj-69	151	1	2019	CARDINAL
abrj-69	152	1	4.5	CARDINAL
abrj-69	155	1	asian business research journal	ORG
abrj-69	155	2	2020	DATE
abrj-69	155	3	5	CARDINAL
abrj-69	155	4	7	CARDINAL
abrj-69	155	5	2020	DATE
abrj-69	155	6	eastern centre of science	ORG
abrj-69	155	7	2001 2018	DATE
abrj-69	155	8	18	CARDINAL
abrj-69	155	9	0.756250	CARDINAL
abrj-69	155	10	0.356017	CARDINAL
abrj-69	155	11	3.562123	CARDINAL
abrj-69	155	12	0.361622	CARDINAL
abrj-69	155	13	0.834593	CARDINAL
abrj-69	156	1	1	CARDINAL
abrj-69	157	1	0.8345	CARDINAL
abrj-69	157	2	0.05	CARDINAL
abrj-69	160	1	wald	GPE
abrj-69	161	1	5%	PERCENT
abrj-69	162	1	5%	PERCENT
abrj-69	164	1	wald test	ORG
abrj-69	165	1	wald	ORG
abrj-69	165	2	31.23672	CARDINAL
abrj-69	165	3	2	CARDINAL
abrj-69	165	4	0.0001	CARDINAL
abrj-69	165	5	62.47344	CARDINAL
abrj-69	167	1	1.482344 1.084835	CARDINAL
abrj-69	167	2	2.558989	CARDINAL
abrj-69	167	3	5	CARDINAL
abrj-69	167	4	31.2367	CARDINAL
abrj-69	167	5	0.0001	CARDINAL
abrj-69	167	6	5%	PERCENT
abrj-69	168	1	two	CARDINAL
abrj-69	168	2	cud	ORG
abrj-69	168	3	nigeria	GPE
abrj-69	169	1	5	CARDINAL
abrj-69	169	2	nigeria	GPE
abrj-69	169	3	1999	DATE
abrj-69	169	4	2019	DATE
abrj-69	170	1	1999	DATE
abrj-69	170	2	nigerian	NORP
abrj-69	172	1	nigeria	GPE
abrj-69	173	1	t h e s	ORG
abrj-69	175	1	nigeria	GPE
abrj-69	176	1	s. o., & ekundayo	ORG
abrj-69	176	2	2016	DATE
abrj-69	177	1	nigeria	GPE
abrj-69	178	1	igbinedion university journal of accounting	ORG
abrj-69	178	2	2(08	CARDINAL
abrj-69	178	3	62	CARDINAL
abrj-69	179	1	bhartia	GPE
abrj-69	179	2	h. l.	PERSON
abrj-69	179	3	2009	DATE
abrj-69	180	1	13th	ORDINAL
abrj-69	181	1	new delhi	GPE
abrj-69	181	2	vikas publishing house pvt ltd	ORG
abrj-69	181	3	charles, a. n. b.	PERSON
abrj-69	181	4	2012	DATE
abrj-69	182	1	nigeria	GPE
abrj-69	183	1	arabian	NORP
abrj-69	183	2	2(1	CARDINAL
abrj-69	183	3	12	CARDINAL
abrj-69	183	4	ihendinihu	PERSON
abrj-69	183	5	j. u.	ORG
abrj-69	183	6	jones	PERSON
abrj-69	183	7	e., & ibanichuka	ORG
abrj-69	183	8	e. a.	PERSON
abrj-69	183	9	2014	DATE
abrj-69	184	1	nigeria	GPE
abrj-69	184	2	1986	DATE
abrj-69	184	3	2012	DATE
abrj-69	185	1	the standard international journals	ORG
abrj-69	185	2	2(2	CARDINAL
abrj-69	185	3	39	CARDINAL
abrj-69	186	1	ilaboya	PERSON
abrj-69	186	2	2012	DATE
abrj-69	188	1	3(11	CARDINAL
abrj-69	188	2	70	CARDINAL
abrj-69	189	1	inimino	ORG
abrj-69	189	2	e. e.	PERSON
abrj-69	189	3	o. p., & akpan	ORG
abrj-69	189	4	j. e.	PERSON
abrj-69	189	5	2018	DATE
abrj-69	190	1	nigeria	GPE
abrj-69	191	1	international journal of research	ORG
abrj-69	191	2	211	CARDINAL
abrj-69	192	1	johansen	PERSON
abrj-69	192	2	s.	PERSON
abrj-69	192	3	1998	DATE
abrj-69	194	1	12(2-3	DATE
abrj-69	194	2	231	CARDINAL
abrj-69	195	1	johnson	PERSON
abrj-69	195	2	a. a.	PERSON
abrj-69	195	3	2013	DATE
abrj-69	196	1	nigeria	GPE
abrj-69	197	1	european journal of business management	ORG
abrj-69	197	2	114	CARDINAL
abrj-69	197	3	jones	PERSON
abrj-69	197	4	e., & ekwueme	ORG
abrj-69	197	5	c. d.	PERSON
abrj-69	197	6	2016	DATE
abrj-69	198	1	nigeria	GPE
abrj-69	199	1	journal of accounting	ORG
abrj-69	199	2	2(2	CARDINAL
abrj-69	199	3	15-28	CARDINAL
abrj-69	200	1	w., & lindahl	ORG
abrj-69	200	2	e. (1967)	ORG
abrj-69	202	1	the scandinavian journal of economics	ORG
abrj-69	202	2	105(4	DATE
abrj-69	202	3	527	CARDINAL
abrj-69	203	1	s. l.	PERSON
abrj-69	203	2	2019	DATE
abrj-69	204	1	nigeria	GPE
abrj-69	204	2	1980-2017	DATE
abrj-69	205	1	ph.d	NORP
abrj-69	205	2	harcourt nigeria	GPE
abrj-69	206	1	national bureau of statistics	ORG
abrj-69	207	1	2019	CARDINAL
abrj-69	209	1	abuja, nigeria:	ORG
abrj-69	209	2	annual	DATE
abrj-69	210	1	nmesirionye	ORG
abrj-69	210	2	j. a.	PERSON
abrj-69	210	3	jones	PERSON
abrj-69	210	4	e., & onuche	ORG
abrj-69	210	5	e. v. s.	PERSON
abrj-69	210	6	2019	DATE
abrj-69	211	1	nigeria	GPE
abrj-69	211	2	1994-2017	DATE
abrj-69	212	1	european journal of accounting	ORG
abrj-69	212	2	5(4	CARDINAL
abrj-69	212	3	32	CARDINAL
abrj-69	213	1	asian business research journal	ORG
abrj-69	213	2	2020	DATE
abrj-69	213	3	5	CARDINAL
abrj-69	213	4	7-12 12	PERCENT
abrj-69	213	5	2020	DATE
abrj-69	213	6	eastern centre of science	ORG
abrj-69	213	7	usa obayori	PERSON
abrj-69	213	8	j. b.	PERSON
abrj-69	214	1	s. p. o.	PERSON
abrj-69	215	1	2019	DATE
abrj-69	216	1	nigeria	GPE
abrj-69	217	1	2(6	CARDINAL
abrj-69	217	2	61	CARDINAL
abrj-69	218	1	j. b.	PERSON
abrj-69	218	2	m. o.	PERSON
abrj-69	218	3	2019	CARDINAL
abrj-69	219	1	nigeria	GPE
abrj-69	220	1	african journal	ORG
abrj-69	220	2	5(1	CARDINAL
abrj-69	220	3	106	CARDINAL
abrj-69	221	1	okunbor	NORP
abrj-69	221	2	j. a.	PERSON
abrj-69	222	1	f. i. o.	PERSON
abrj-69	222	2	2014	DATE
abrj-69	223	1	nigeria	GPE
abrj-69	224	1	british journal of economic management	ORG
abrj-69	224	2	4(12	CARDINAL
abrj-69	224	3	1999-2007	DATE
abrj-69	225	1	https://doi.org/10.9734/bjemt/2014/11013	PERSON
abrj-69	225	2	onwuchekwa	PERSON
abrj-69	225	3	j. c., & aruwa	PERSON
abrj-69	225	4	s. a.	PERSON
abrj-69	225	5	2014	DATE
abrj-69	226	1	nigeria	GPE
abrj-69	227	1	european journal of accounting	ORG
abrj-69	227	2	2(8	CARDINAL
abrj-69	227	3	62	CARDINAL
abrj-69	228	1	j. h., & watson	ORG
abrj-69	228	2	m. w.	PERSON
abrj-69	228	3	1993	DATE
abrj-69	230	1	econometrica	PERSON
abrj-69	230	2	61(4	DATE
abrj-69	230	3	783	CARDINAL
abrj-69	231	1	a., & vistrand	ORG
abrj-69	231	2	2006	DATE
abrj-69	232	1	sweden	GPE
abrj-69	234	1	stockholm school of economics	ORG
abrj-69	235	1	george-anokwuru chidinma chioma	ORG
abrj-69	236	1	joseph bidemi	PERSON
abrj-69	236	2	2020	DATE
abrj-69	237	1	nigeria	GPE
abrj-69	238	1	asian business research journal	ORG
abrj-69	238	2	5	CARDINAL
abrj-69	238	3	7	CARDINAL
abrj-69	239	1	19	CARDINAL
abrj-69	239	2	22	CARDINAL
abrj-69	239	3	june 2020	DATE
abrj-69	239	4	24 july 2020	DATE
abrj-69	239	5	10	CARDINAL
abrj-69	239	6	3.0	CARDINAL
abrj-69	239	7	eastern centre of science	ORG
abrj-69	244	1	eastern centre of science	ORG
abrj-69	246	1	http://creativecommons.org/licenses/by/3.0/	ORG