id	sid	eid	entity	type
ajfa-16850	1	1	microsoft	ORG
ajfa-16850	1	2	16850-59952	DATE
ajfa-16850	1	3	asian	NORP
ajfa-16850	1	4	finance & accounting	ORG
ajfa-16850	1	5	1946	CARDINAL
ajfa-16850	1	6	2020	DATE
ajfa-16850	1	7	12	CARDINAL
ajfa-16850	1	8	1	CARDINAL
ajfa-16850	1	9	115	CARDINAL
ajfa-16850	1	10	raphael adekola school of business	ORG
ajfa-16850	1	11	university of aberdeen	ORG
ajfa-16850	1	12	uk e	GPE
ajfa-16850	1	13	r.dada.18@abdn.ac.uk	NORP
ajfa-16850	2	1	taiwo	PERSON
ajfa-16850	2	2	isaac babatope	PERSON
ajfa-16850	2	3	universiti sains	PERSON
ajfa-16850	2	4	taiwoib@student.usm.my	PERSON
ajfa-16850	2	5	march 1, 2020	DATE
ajfa-16850	2	6	may 12, 2020	DATE
ajfa-16850	2	7	june 1, 2020	DATE
ajfa-16850	3	1	312	CARDINAL
ajfa-16850	4	1	1.188	CARDINAL
ajfa-16850	4	2	0.319	CARDINAL
ajfa-16850	4	3	0.596	CARDINAL
ajfa-16850	4	4	0.148	LANGUAGE
ajfa-16850	4	5	0.157	CARDINAL
ajfa-16850	4	6	0.125	CARDINAL
ajfa-16850	4	7	0.002	CARDINAL
ajfa-16850	4	8	0.00	CARDINAL
ajfa-16850	4	9	0.01	CARDINAL
ajfa-16850	4	10	0.00	CARDINAL
ajfa-16850	4	11	0.022	CARDINAL
ajfa-16850	4	12	0.00	CARDINAL
ajfa-16850	4	13	0.05	CARDINAL
ajfa-16850	4	14	5 per cent	MONEY
ajfa-16850	7	1	asian journal of finance & accounting	ORG
ajfa-16850	7	2	1946	CARDINAL
ajfa-16850	7	3	2020	DATE
ajfa-16850	7	4	12	CARDINAL
ajfa-16850	7	5	1	CARDINAL
ajfa-16850	7	6	116	CARDINAL
ajfa-16850	9	1	mu'azu 2012	EVENT
ajfa-16850	10	1	kanbiro	PERSON
ajfa-16850	11	1	nigerian	NORP
ajfa-16850	13	1	modugu & anyaduba	ORG
ajfa-16850	13	2	2014	DATE
ajfa-16850	13	3	engida & baisa	ORG
ajfa-16850	13	4	2014	DATE
ajfa-16850	14	1	lfn	ORG
ajfa-16850	14	2	mu'azu 2012	EVENT
ajfa-16850	15	1	2018b	DATE
ajfa-16850	17	1	the relevant year	DATE
ajfa-16850	17	2	the tax authority	ORG
ajfa-16850	17	3	2019	DATE
ajfa-16850	17	4	2006	DATE
ajfa-16850	18	1	kpng	GPE
ajfa-16850	18	2	2017	DATE
ajfa-16850	18	3	2016	DATE
ajfa-16850	18	4	2019	DATE
ajfa-16850	20	1	opoku	ORG
ajfa-16850	20	2	2015	CARDINAL
ajfa-16850	21	1	kpmg	ORG
ajfa-16850	21	2	2017	CARDINAL
ajfa-16850	21	3	asian	NORP
ajfa-16850	21	4	finance & accounting	ORG
ajfa-16850	21	5	1946	CARDINAL
ajfa-16850	21	6	2020	DATE
ajfa-16850	21	7	12	CARDINAL
ajfa-16850	21	8	1	CARDINAL
ajfa-16850	21	9	117	CARDINAL
ajfa-16850	23	1	adeniran	PERSON
ajfa-16850	23	2	alade	GPE
ajfa-16850	23	3	2013	DATE
ajfa-16850	24	1	kircher	PERSON
ajfa-16850	24	2	2008	DATE
ajfa-16850	25	1	the internal revenue service	ORG
ajfa-16850	26	1	frank	PERSON
ajfa-16850	26	2	2010	DATE
ajfa-16850	27	1	uduma & aderemi	ORG
ajfa-16850	27	2	2013	DATE
ajfa-16850	28	1	the years	DATE
ajfa-16850	28	2	nigerian	NORP
ajfa-16850	30	1	afuberoh & okoye	ORG
ajfa-16850	30	2	2014	DATE
ajfa-16850	30	3	2016	DATE
ajfa-16850	32	1	afuberoh & okoye	ORG
ajfa-16850	32	2	2014	DATE
ajfa-16850	32	3	dada	GPE
ajfa-16850	32	4	adebayo & ogunmakin	ORG
ajfa-16850	32	5	2017	DATE
ajfa-16850	33	1	kpmg	ORG
ajfa-16850	33	2	2017	DATE
ajfa-16850	34	1	mu'azu	LANGUAGE
ajfa-16850	34	2	2012	DATE
ajfa-16850	34	3	2015	DATE
ajfa-16850	37	1	five	CARDINAL
ajfa-16850	39	1	asian journal of finance & accounting	ORG
ajfa-16850	39	2	1946	CARDINAL
ajfa-16850	39	3	2020	DATE
ajfa-16850	39	4	12	CARDINAL
ajfa-16850	39	5	1	CARDINAL
ajfa-16850	39	6	118	CARDINAL
ajfa-16850	39	7	2020	DATE
ajfa-16850	39	8	nigeria	GPE
ajfa-16850	40	1	dada et al	PERSON
ajfa-16850	41	1	2017	CARDINAL
ajfa-16850	42	1	opoku	ORG
ajfa-16850	42	2	2015	CARDINAL
ajfa-16850	43	1	2001	DATE
ajfa-16850	44	1	2018	DATE
ajfa-16850	45	1	asian	NORP
ajfa-16850	45	2	finance & accounting	ORG
ajfa-16850	45	3	1946	CARDINAL
ajfa-16850	45	4	2020	DATE
ajfa-16850	45	5	12	CARDINAL
ajfa-16850	45	6	1	CARDINAL
ajfa-16850	45	7	119	CARDINAL
ajfa-16850	45	8	2017	CARDINAL
ajfa-16850	45	9	2019	DATE
ajfa-16850	46	1	2012	DATE
ajfa-16850	48	1	2009	DATE
ajfa-16850	49	1	nigeria	GPE
ajfa-16850	49	2	ariwodola	ORG
ajfa-16850	49	3	2001	DATE
ajfa-16850	49	4	2018	DATE
ajfa-16850	50	1	2001	DATE
ajfa-16850	50	2	zero	CARDINAL
ajfa-16850	50	3	more than one	CARDINAL
ajfa-16850	53	1	kircher	ORG
ajfa-16850	53	2	2008	DATE
ajfa-16850	54	1	palil	PERSON
ajfa-16850	54	2	2011	DATE
ajfa-16850	55	1	the year	DATE
ajfa-16850	55	2	irs	ORG
ajfa-16850	55	3	2009	DATE
ajfa-16850	55	4	ato, 2009	ORG
ajfa-16850	55	5	irbm	ORG
ajfa-16850	55	6	2009	DATE
ajfa-16850	55	7	oladipupo & obazee	ORG
ajfa-16850	55	8	2016	CARDINAL
ajfa-16850	55	9	2019	DATE
ajfa-16850	57	1	the 1996 year	DATE
ajfa-16850	58	1	2008	DATE
ajfa-16850	58	2	2001	DATE
ajfa-16850	58	3	2014	DATE
ajfa-16850	59	1	jaidi, noordin & kassim	ORG
ajfa-16850	59	2	2013	DATE
ajfa-16850	59	3	kinsey	PERSON
ajfa-16850	59	4	1985	DATE
ajfa-16850	60	1	asian	NORP
ajfa-16850	60	2	finance & accounting	ORG
ajfa-16850	60	3	1946	CARDINAL
ajfa-16850	60	4	2020	DATE
ajfa-16850	61	1	12	CARDINAL
ajfa-16850	61	2	1	CARDINAL
ajfa-16850	61	3	120	CARDINAL
ajfa-16850	62	1	noordin & kassim	ORG
ajfa-16850	62	2	2013	DATE
ajfa-16850	62	3	kpmg	GPE
ajfa-16850	62	4	2017	DATE
ajfa-16850	64	1	2005	DATE
ajfa-16850	64	2	modugu & anyaduba	ORG
ajfa-16850	64	3	2014	DATE
ajfa-16850	64	4	palil & mustapha	ORG
ajfa-16850	64	5	2011	DATE
ajfa-16850	64	6	2016	DATE
ajfa-16850	65	1	nigeria	GPE
ajfa-16850	65	2	ayeni & alaran-ajewole	ORG
ajfa-16850	65	3	2017	CARDINAL
ajfa-16850	66	1	oecd	ORG
ajfa-16850	66	2	2006	DATE
ajfa-16850	68	1	2013	DATE
ajfa-16850	71	1	2019	DATE
ajfa-16850	72	1	mukhtar	PERSON
ajfa-16850	72	2	kerosi	ORG
ajfa-16850	72	3	ondabu	PERSON
ajfa-16850	72	4	2015	DATE
ajfa-16850	78	1	2015	DATE
ajfa-16850	78	2	adediran et al.	PERSON
ajfa-16850	78	3	2013	DATE
ajfa-16850	81	1	2016	DATE
ajfa-16850	81	2	2019	DATE
ajfa-16850	82	1	asian	NORP
ajfa-16850	82	2	finance & accounting	ORG
ajfa-16850	82	3	1946	CARDINAL
ajfa-16850	82	4	2020	DATE
ajfa-16850	82	5	12	CARDINAL
ajfa-16850	82	6	1	CARDINAL
ajfa-16850	82	7	121	CARDINAL
ajfa-16850	86	1	2012	DATE
ajfa-16850	86	2	2015	DATE
ajfa-16850	87	1	2008	DATE
ajfa-16850	88	1	2001	DATE
ajfa-16850	88	2	ariwodola	ORG
ajfa-16850	88	3	2000	DATE
ajfa-16850	89	1	previous year	DATE
ajfa-16850	92	1	nigeria	GPE
ajfa-16850	92	2	eko	ORG
ajfa-16850	92	3	2014	DATE
ajfa-16850	92	4	jarunee	PERSON
ajfa-16850	92	5	2010	DATE
ajfa-16850	92	6	fagbemi	GPE
ajfa-16850	92	7	ogunleye	GPE
ajfa-16850	92	8	2010	DATE
ajfa-16850	93	1	2014	DATE
ajfa-16850	94	1	kay	PERSON
ajfa-16850	94	2	1980	DATE
ajfa-16850	95	1	2013	DATE
ajfa-16850	95	2	arowomole	ORG
ajfa-16850	95	3	2006	DATE
ajfa-16850	96	1	1987	DATE
ajfa-16850	96	2	2016	CARDINAL
ajfa-16850	96	3	2019	DATE
ajfa-16850	98	1	2010	DATE
ajfa-16850	98	2	kirchler	PERSON
ajfa-16850	98	3	mittone	GPE
ajfa-16850	98	4	2009	DATE
ajfa-16850	98	5	the tax authority	ORG
ajfa-16850	99	1	kpmg	ORG
ajfa-16850	99	2	2017	CARDINAL
ajfa-16850	99	3	asian journal of finance & accounting	ORG
ajfa-16850	99	4	1946	CARDINAL
ajfa-16850	99	5	2020	DATE
ajfa-16850	99	6	12	CARDINAL
ajfa-16850	99	7	1	CARDINAL
ajfa-16850	99	8	122	CARDINAL
ajfa-16850	100	1	mukhtar	ORG
ajfa-16850	100	2	kerosi	ORG
ajfa-16850	100	3	2015	CARDINAL
ajfa-16850	100	4	2015	CARDINAL
ajfa-16850	100	5	1994	DATE
ajfa-16850	100	6	mu'azu	LANGUAGE
ajfa-16850	100	7	2012	DATE
ajfa-16850	101	1	2019	DATE
ajfa-16850	101	2	2010	DATE
ajfa-16850	101	3	modugo	GPE
ajfa-16850	101	4	anyaduba	GPE
ajfa-16850	101	5	2014	DATE
ajfa-16850	101	6	oecd	ORG
ajfa-16850	101	7	2006	DATE
ajfa-16850	101	8	2019	DATE
ajfa-16850	102	1	anyaduba	GPE
ajfa-16850	102	2	2014	DATE
ajfa-16850	102	3	oecd	ORG
ajfa-16850	102	4	2006	DATE
ajfa-16850	109	1	asian	NORP
ajfa-16850	109	2	finance & accounting	ORG
ajfa-16850	109	3	1946	CARDINAL
ajfa-16850	109	4	2020	DATE
ajfa-16850	109	5	12	CARDINAL
ajfa-16850	109	6	1	CARDINAL
ajfa-16850	109	7	123	CARDINAL
ajfa-16850	112	1	the internal revenue service	ORG
ajfa-16850	113	1	mu'azu	LANGUAGE
ajfa-16850	113	2	2012	DATE
ajfa-16850	113	3	nigeria	GPE
ajfa-16850	113	4	bauchi state board of internal revenue	ORG
ajfa-16850	113	5	bauchi state board of internal revenue	ORG
ajfa-16850	114	1	adediran	GPE
ajfa-16850	114	2	alade	GPE
ajfa-16850	114	3	2013	DATE
ajfa-16850	114	4	nigeria	GPE
ajfa-16850	116	1	ibrahim	PERSON
ajfa-16850	116	2	yusuf	PERSON
ajfa-16850	116	3	bello	ORG
ajfa-16850	116	4	2014	DATE
ajfa-16850	116	5	nigerian	NORP
ajfa-16850	117	1	kennedy	PERSON
ajfa-16850	117	2	john	PERSON
ajfa-16850	117	3	2014	DATE
ajfa-16850	117	4	nigeria	GPE
ajfa-16850	117	5	nigeria	GPE
ajfa-16850	118	1	wuyah	PERSON
ajfa-16850	118	2	aku	PERSON
ajfa-16850	118	3	ahmad	PERSON
ajfa-16850	118	4	2018	DATE
ajfa-16850	118	5	kaduna	GPE
ajfa-16850	120	1	dickson	PERSON
ajfa-16850	120	2	2014	DATE
ajfa-16850	120	3	nigeria	GPE
ajfa-16850	121	1	afuberoh	PERSON
ajfa-16850	121	2	2014	DATE
ajfa-16850	121	3	nigeria	GPE
ajfa-16850	122	1	2015	CARDINAL
ajfa-16850	122	2	asian	NORP
ajfa-16850	122	3	finance & accounting	ORG
ajfa-16850	122	4	1946	CARDINAL
ajfa-16850	122	5	2020	DATE
ajfa-16850	122	6	12	CARDINAL
ajfa-16850	122	7	1	CARDINAL
ajfa-16850	122	8	124	CARDINAL
ajfa-16850	122	9	abuja	GPE
ajfa-16850	122	10	anova	ORG
ajfa-16850	122	11	federal inland revenue service	ORG
ajfa-16850	122	12	federal inland revenue service	ORG
ajfa-16850	123	1	2016	CARDINAL
ajfa-16850	123	2	nigeria	GPE
ajfa-16850	125	1	three hundred and twelve	CARDINAL
ajfa-16850	125	2	312	CARDINAL
ajfa-16850	125	3	ekiti state internal revenue service	ORG
ajfa-16850	125	4	2016	DATE
ajfa-16850	127	1	two hundred and sixty-five	CARDINAL
ajfa-16850	127	2	265	CARDINAL
ajfa-16850	128	1	anova	ORG
ajfa-16850	130	1	1	CARDINAL
ajfa-16850	130	2	.630	CARDINAL
ajfa-16850	131	1	1.09993	CARDINAL
ajfa-16850	131	2	0.749	CARDINAL
ajfa-16850	133	1	about 63%	PERCENT
ajfa-16850	133	2	37%	PERCENT
ajfa-16850	134	1	asian journal of finance & accounting	ORG
ajfa-16850	134	2	1946	CARDINAL
ajfa-16850	134	3	2020	DATE
ajfa-16850	134	4	12	CARDINAL
ajfa-16850	134	5	1	CARDINAL
ajfa-16850	134	6	125	CARDINAL
ajfa-16850	134	7	1	CARDINAL
ajfa-16850	134	8	309.723 256	CARDINAL
ajfa-16850	134	9	837.042 264	QUANTITY
ajfa-16850	134	10	8	CARDINAL
ajfa-16850	134	11	248	CARDINAL
ajfa-16850	134	12	54.482	CARDINAL
ajfa-16850	135	1	8	CARDINAL
ajfa-16850	135	2	256	CARDINAL
ajfa-16850	135	3	54.482	CARDINAL
ajfa-16850	138	1	1	CARDINAL
ajfa-16850	138	2	16.603	CARDINAL
ajfa-16850	138	3	1.477 11.243 .000	MONEY
ajfa-16850	138	4	1.188	CARDINAL
ajfa-16850	138	5	8.751 .000	CARDINAL
ajfa-16850	138	6	.319	CARDINAL
ajfa-16850	138	7	3.374 .001	MONEY
ajfa-16850	139	1	.000	CARDINAL
ajfa-16850	139	2	1.335	CARDINAL
ajfa-16850	140	1	.157	DATE
ajfa-16850	140	2	2.297 .022	CARDINAL
ajfa-16850	140	3	.125 .095	CARDINAL
ajfa-16850	140	4	1.312	CARDINAL
ajfa-16850	140	5	.389	CARDINAL
ajfa-16850	140	6	5.149 .000	MONEY
ajfa-16850	140	7	a.	PERSON
ajfa-16850	140	8	asian	NORP
ajfa-16850	140	9	finance & accounting	ORG
ajfa-16850	140	10	1946	CARDINAL
ajfa-16850	140	11	2020	DATE
ajfa-16850	140	12	12	CARDINAL
ajfa-16850	140	13	1	CARDINAL
ajfa-16850	140	14	126	CARDINAL
ajfa-16850	140	15	0.125tax_con+ 0.389cor	CARDINAL
ajfa-16850	144	1	16.603	CARDINAL
ajfa-16850	144	2	zero	CARDINAL
ajfa-16850	145	1	1%	PERCENT
ajfa-16850	145	2	1.188	CARDINAL
ajfa-16850	145	3	0.319	CARDINAL
ajfa-16850	145	4	0.596	CARDINAL
ajfa-16850	145	5	0.148	LANGUAGE
ajfa-16850	145	6	0.157	CARDINAL
ajfa-16850	145	7	0.125	CARDINAL
ajfa-16850	145	8	0.002	CARDINAL
ajfa-16850	146	1	0.00	CARDINAL
ajfa-16850	146	2	0.01	CARDINAL
ajfa-16850	146	3	0.00	CARDINAL
ajfa-16850	146	4	0.022	CARDINAL
ajfa-16850	146	5	0.00	CARDINAL
ajfa-16850	147	1	0.183	CARDINAL
ajfa-16850	147	2	0.191	CARDINAL
ajfa-16850	147	3	0.070	CARDINAL
ajfa-16850	151	1	1%	PERCENT
ajfa-16850	151	2	1.188	CARDINAL
ajfa-16850	151	3	0.319	CARDINAL
ajfa-16850	151	4	0.596	CARDINAL
ajfa-16850	151	5	0.148	LANGUAGE
ajfa-16850	151	6	0.157	CARDINAL
ajfa-16850	151	7	0.125	CARDINAL
ajfa-16850	151	8	0.002	CARDINAL
ajfa-16850	152	1	2015	DATE
ajfa-16850	152	2	2019	DATE
ajfa-16850	152	3	federal inland revenue service	ORG
ajfa-16850	152	4	federal inland revenue service	ORG
ajfa-16850	156	1	asian journal of finance & accounting	ORG
ajfa-16850	156	2	1946	CARDINAL
ajfa-16850	156	3	2020	DATE
ajfa-16850	156	4	12	CARDINAL
ajfa-16850	156	5	1	CARDINAL
ajfa-16850	156	6	127	CARDINAL
ajfa-16850	157	1	adediran s. a.	PERSON
ajfa-16850	157	2	alade s. o., & oshode a. a.	PERSON
ajfa-16850	157	3	2013	DATE
ajfa-16850	158	1	nigeria	GPE
ajfa-16850	159	1	european journal of business and management	ORG
ajfa-16850	159	2	5(26	CARDINAL
ajfa-16850	159	3	171	CARDINAL
ajfa-16850	160	1	auberon	PERSON
ajfa-16850	160	2	d., & okoye	ORG
ajfa-16850	160	3	2014	DATE
ajfa-16850	161	1	nigeria	GPE
ajfa-16850	161	2	international journal of public administration	ORG
ajfa-16850	161	3	2(2	CARDINAL
ajfa-16850	162	1	ariwodola j. a. (	PERSON
ajfa-16850	162	2	2001	DATE
ajfa-16850	162	3	nigeria	GPE
ajfa-16850	162	4	4th	ORDINAL
ajfa-16850	163	1	jaa nigeria ltd	ORG
ajfa-16850	163	2	ebute meta	ORG
ajfa-16850	163	3	nigeria	GPE
ajfa-16850	164	1	badara	GPE
ajfa-16850	164	2	m. s.	PERSON
ajfa-16850	164	3	2012	DATE
ajfa-16850	165	1	nigeria	GPE
ajfa-16850	165	2	bauchi state board of internal revenue	ORG
ajfa-16850	166	1	3, 7480	DATE
ajfa-16850	167	1	dada	GPE
ajfa-16850	167	2	r. a.	PERSON
ajfa-16850	167	3	adebayo, i. a., & ogunmakin	ORG
ajfa-16850	167	4	a. a.	PERSON
ajfa-16850	167	5	2017	CARDINAL
ajfa-16850	168	1	nigeria	GPE
ajfa-16850	169	1	5(9	CARDINAL
ajfa-16850	169	2	119	CARDINAL
ajfa-16850	169	3	deresse	NORP
ajfa-16850	169	4	m. l.	PERSON
ajfa-16850	169	5	w.	PERSON
ajfa-16850	169	6	2019	DATE
ajfa-16850	170	1	ethiopia	GPE
ajfa-16850	171	1	international journal of commerce	ORG
ajfa-16850	171	2	5(1	CARDINAL
ajfa-16850	171	3	34-50	CARDINAL
ajfa-16850	172	1	e.	PERSON
ajfa-16850	172	2	2010	DATE
ajfa-16850	174	1	10/03	CARDINAL
ajfa-16850	176	1	dickson	GPE
ajfa-16850	176	2	r. a.	PERSON
ajfa-16850	176	3	2014	DATE
ajfa-16850	177	1	nigeria	GPE
ajfa-16850	178	1	9(1	CARDINAL
ajfa-16850	178	2	92-108	CARDINAL
ajfa-16850	179	1	1994	DATE
ajfa-16850	181	1	j. public econ	ORG
ajfa-16850	181	2	163	CARDINAL
ajfa-16850	182	1	asian	NORP
ajfa-16850	182	2	finance & accounting	ORG
ajfa-16850	182	3	1946	CARDINAL
ajfa-16850	182	4	2020	DATE
ajfa-16850	182	5	12	CARDINAL
ajfa-16850	182	6	1	CARDINAL
ajfa-16850	182	7	128	CARDINAL
ajfa-16850	182	8	g.o.	GPE
ajfa-16850	182	9	1987	DATE
ajfa-16850	183	1	nigerian	NORP
ajfa-16850	183	2	j. o.	PERSON
ajfa-16850	183	3	2014	DATE
ajfa-16850	184	1	nigeria economic	LOC
ajfa-16850	185	1	journal of economics	ORG
ajfa-16850	185	2	5(18	CARDINAL
ajfa-16850	185	3	22	CARDINAL
ajfa-16850	186	1	frank	PERSON
ajfa-16850	186	2	2010	DATE
ajfa-16850	188	1	university of adelaide	ORG
ajfa-16850	188	2	london	GPE
ajfa-16850	189	1	ibrahim	PERSON
ajfa-16850	189	2	a.	PERSON
ajfa-16850	189	3	yusuf	PERSON
ajfa-16850	189	4	o. & bello	ORG
ajfa-16850	189	5	f.	PERSON
ajfa-16850	189	6	2014	DATE
ajfa-16850	190	1	nigerian	NORP
ajfa-16850	190	2	2(1	CARDINAL
ajfa-16850	190	3	10-11	CARDINAL
ajfa-16850	191	1	ifere	ORG
ajfa-16850	191	2	e. o., & eko	ORG
ajfa-16850	191	3	e. o.	PERSON
ajfa-16850	191	4	2014	DATE
ajfa-16850	192	1	nigeria	GPE
ajfa-16850	193	1	1603-1609	CARDINAL
ajfa-16850	194	1	2009	DATE
ajfa-16850	195	1	malaysia	GPE
ajfa-16850	196	1	kastlunger	PERSON
ajfa-16850	196	2	kirchler e	PERSON
ajfa-16850	196	3	mittone l	GPE
ajfa-16850	196	4	j.	PERSON
ajfa-16850	196	5	2009	DATE
ajfa-16850	198	1	j. econ	PERSON
ajfa-16850	199	1	psychol.	PERSON
ajfa-16850	199	2	30	DATE
ajfa-16850	199	3	405	CARDINAL
ajfa-16850	200	1	1980	DATE
ajfa-16850	202	1	the 31st	DATE
ajfa-16850	202	2	the colston research society	ORG
ajfa-16850	202	3	kircher	ORG
ajfa-16850	202	4	e. e. (	PERSON
ajfa-16850	202	5	2008	DATE
ajfa-16850	204	1	29(2	CARDINAL
ajfa-16850	204	2	210-225	CARDINAL
ajfa-16850	206	1	2007	DATE
ajfa-16850	207	1	lembaga hasil dalam	PERSON
ajfa-16850	207	2	annual	DATE
ajfa-16850	208	1	modugu	PERSON
ajfa-16850	208	2	k. p.	PERSON
ajfa-16850	208	3	j. o.	PERSON
ajfa-16850	208	4	2014	DATE
ajfa-16850	209	1	nigeria international journal of business	ORG
ajfa-16850	209	2	5(9	CARDINAL
ajfa-16850	209	3	207	CARDINAL
ajfa-16850	209	4	mu’azu	ORG
ajfa-16850	209	5	s. b.	PERSON
ajfa-16850	209	6	2012	DATE
ajfa-16850	210	1	nigeria	GPE
ajfa-16850	210	2	bauchi state board of internal revenue	ORG
ajfa-16850	211	1	3(4	CARDINAL
ajfa-16850	211	2	74-80	DATE
ajfa-16850	212	1	mukhtar	ORG
ajfa-16850	212	2	a. e.	PERSON
ajfa-16850	212	3	kerosi	ORG
ajfa-16850	212	4	e., & ondabu	ORG
ajfa-16850	212	5	i. t.	PERSON
ajfa-16850	212	6	2015	CARDINAL
ajfa-16850	213	1	somaliland	GPE
ajfa-16850	214	1	international journal of business management	ORG
ajfa-16850	214	2	6(6	CARDINAL
ajfa-16850	214	3	380399	DATE
ajfa-16850	216	1	2015	CARDINAL
ajfa-16850	218	1	national open university of nigeria ojo	ORG
ajfa-16850	219	1	2016	CARDINAL
ajfa-16850	220	1	kwara state	GPE
ajfa-16850	221	1	ilorin	NORP
ajfa-16850	222	1	asian	NORP
ajfa-16850	222	2	finance & accounting	ORG
ajfa-16850	222	3	1946	CARDINAL
ajfa-16850	222	4	2020	DATE
ajfa-16850	222	5	12	CARDINAL
ajfa-16850	222	6	1	CARDINAL
ajfa-16850	222	7	129	CARDINAL
ajfa-16850	222	8	b. a.	PERSON
ajfa-16850	222	9	2011	DATE
ajfa-16850	223	1	enugu state of	ORG
ajfa-16850	223	2	nigeria	GPE
ajfa-16850	224	1	university of nigeria	ORG
ajfa-16850	224	2	r.	NORP
ajfa-16850	224	3	uduma	GPE
ajfa-16850	224	4	s. a. u.,	PERSON
ajfa-16850	224	5	& aderemi	ORG
ajfa-16850	224	6	a. a.	PERSON
ajfa-16850	224	7	2013	DATE
ajfa-16850	225	1	lagos state	GPE
ajfa-16850	225	2	nigeria	GPE
ajfa-16850	226	1	european journal of business	ORG
ajfa-16850	226	2	1(10	CARDINAL
ajfa-16850	226	3	25	CARDINAL
ajfa-16850	226	4	a.o.	GPE
ajfa-16850	226	5	2016	CARDINAL
ajfa-16850	227	1	nigeria	GPE
ajfa-16850	228	1	8	CARDINAL
ajfa-16850	228	2	1-9	DATE
ajfa-16850	229	1	https://doi.org/10.4236/ib.2016.81001	GPE
ajfa-16850	229	2	c.o.	GPE
ajfa-16850	229	3	a.t.	PERSON
ajfa-16850	229	4	2019	DATE
ajfa-16850	231	1	8	CARDINAL
ajfa-16850	231	2	1	CARDINAL
ajfa-16850	232	1	https://doi.org/10.4236/ojacct.2019.81001	ORG
ajfa-16850	232	2	ayeni-agbaje	PERSON
ajfa-16850	232	3	a. f., & alaran	PERSON
ajfa-16850	232	4	a. p.	PERSON
ajfa-16850	232	5	2017	CARDINAL
ajfa-16850	234	1	5	CARDINAL
ajfa-16850	234	2	131	CARDINAL
ajfa-16850	235	1	https://doi.org/10.11648/j.jfa.20170504.12 onoja	GPE
ajfa-16850	235	2	m. l., & iwarere	PERSON
ajfa-16850	235	3	t. h.	ORG
ajfa-16850	235	4	2015	CARDINAL
ajfa-16850	237	1	africa	LOC
ajfa-16850	237	2	jggsda	GPE
ajfa-16850	237	3	2(4).67-80	CARDINAL
ajfa-16850	237	4	j. s.	PERSON
ajfa-16850	237	5	2015	DATE
ajfa-16850	238	1	ghana	GPE
ajfa-16850	239	1	kwame nkrumah university of science and technology	ORG
ajfa-16850	239	2	oecd	ORG
ajfa-16850	239	3	2006	DATE
ajfa-16850	241	1	oecd	ORG
ajfa-16850	241	2	s.	PERSON
ajfa-16850	241	3	2009	DATE
ajfa-16850	242	1	nigeria	NORP
ajfa-16850	242	2	j.o.	GPE
ajfa-16850	242	3	2006	DATE
ajfa-16850	243	1	nigeria	GPE
ajfa-16850	243	2	3rd	ORDINAL
ajfa-16850	244	1	ibadan	GPE
ajfa-16850	244	2	nigeria	GPE
ajfa-16850	245	1	palil	PERSON
ajfa-16850	245	2	m. r., & mustapha	PERSON
ajfa-16850	245	3	a. f. (	PERSON
ajfa-16850	245	4	2011	DATE
ajfa-16850	246	1	asia	LOC
ajfa-16850	246	2	malaysia	GPE
ajfa-16850	247	1	european journal	ORG
ajfa-16850	247	2	social sciences	ORG
ajfa-16850	247	3	24(1	CARDINAL
ajfa-16850	247	4	7	CARDINAL
ajfa-16850	248	1	2009	DATE
ajfa-16850	249	1	annual	DATE
ajfa-16850	249	2	2005	DATE
ajfa-16850	249	3	inland revenue board	ORG
ajfa-16850	249	4	malaysia	GPE
ajfa-16850	249	5	o.m.	GPE
ajfa-16850	249	6	fagbemi	GPE
ajfa-16850	249	7	t. o., & ogunleye	ORG
ajfa-16850	249	8	j. o.	PERSON
ajfa-16850	249	9	2010	DATE
ajfa-16850	250	1	nigeria	GPE
ajfa-16850	251	1	european journal of economics	ORG
ajfa-16850	251	2	116	CARDINAL
ajfa-16850	252	1	asian	NORP
ajfa-16850	252	2	finance & accounting	ORG
ajfa-16850	252	3	1946	CARDINAL
ajfa-16850	252	4	2020	DATE
ajfa-16850	252	5	12	CARDINAL
ajfa-16850	252	6	1	CARDINAL
ajfa-16850	252	7	130	CARDINAL
ajfa-16850	252	8	& van dijke	ORG
ajfa-16850	253	1	2014	DATE
ajfa-16850	255	1	28	CARDINAL
ajfa-16850	255	2	704	CARDINAL