id	sid	eid	entity	type
cjfa-30901	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-30901	1	2	2300-12402020	CARDINAL
cjfa-30901	1	3	9	CARDINAL
cjfa-30901	1	4	1 date	CARDINAL
cjfa-30901	1	5	april 12, 2020	DATE
cjfa-30901	1	6	june 15, 2020	DATE
cjfa-30901	3	1	kwara state	PERSON
cjfa-30901	3	2	polytechnic	GPE
cjfa-30901	3	3	ilorin	NORP
cjfa-30901	3	4	kwara state	PERSON
cjfa-30901	5	1	ilorin	NORP
cjfa-30901	5	2	kwara state	PERSON
cjfa-30901	6	1	0001-7786-4577	DATE
cjfa-30901	8	1	kwara state	PERSON
cjfa-30901	8	2	polytechnic	GPE
cjfa-30901	8	3	ilorin	NORP
cjfa-30901	8	4	kwara state	PERSON
cjfa-30901	10	1	kwara state	PERSON
cjfa-30901	10	2	polytechnic	GPE
cjfa-30901	10	3	ilorin	NORP
cjfa-30901	10	4	kwara state	PERSON
cjfa-30901	13	1	kwara state	PERSON
cjfa-30901	13	2	polytechnic	GPE
cjfa-30901	13	3	ilorin	NORP
cjfa-30901	13	4	kwara state	PERSON
cjfa-30901	15	1	m.l.	GPE
cjfa-30901	15	2	salman	PERSON
cjfa-30901	15	3	r.t.	GPE
cjfa-30901	15	4	abolarin	PERSON
cjfa-30901	15	5	a.f.	GPE
cjfa-30901	15	6	abdullahi	GPE
cjfa-30901	15	7	a.t.	GPE
cjfa-30901	15	8	& othman	PERSON
cjfa-30901	15	9	a.s.	GPE
cjfa-30901	15	10	2020	DATE
cjfa-30901	17	1	copernican journal of finance & accounting	ORG
cjfa-30901	17	2	9(1	CARDINAL
cjfa-30901	17	3	57–76	DATE
cjfa-30901	17	4	muhammed lawal subair*	ORG
cjfa-30901	17	5	salman** kwara	PERSON
cjfa-30901	17	6	polytechnic university	ORG
cjfa-30901	17	7	fatai	CARDINAL
cjfa-30901	17	8	taiwo abdullahi	PERSON
cjfa-30901	17	9	polytechnic kwara	GPE
cjfa-30901	17	10	polytechnic akeem	PERSON
cjfa-30901	17	11	polytechnic board	ORG
cjfa-30901	18	1	j e l	PERSON
cjfa-30901	18	2	m. subair	PERSON
cjfa-30901	18	3	r. salman	PERSON
cjfa-30901	18	4	a. abolarin	PERSON
cjfa-30901	18	5	a. abdullahi	PERSON
cjfa-30901	18	6	a. othman58	PERSON
cjfa-30901	18	7	nigeria	GPE
cjfa-30901	21	1	39	CARDINAL
cjfa-30901	21	2	the nigerian stock exchange	ORG
cjfa-30901	21	3	2019	DATE
cjfa-30901	22	1	annual	DATE
cjfa-30901	22	2	2013-2019	DATE
cjfa-30901	24	1	nigeria	GPE
cjfa-30901	29	1	bhavani & amponsah	ORG
cjfa-30901	29	2	2017	DATE
cjfa-30901	29	3	tangod & kulkarni	ORG
cjfa-30901	29	4	2015	DATE
cjfa-30901	31	1	kozlov	ORG
cjfa-30901	31	2	2018	DATE
cjfa-30901	31	3	popoola, cheahmad & samsudin	ORG
cjfa-30901	31	4	2014	DATE
cjfa-30901	31	5	99	CARDINAL
cjfa-30901	32	1	the american institute of certified public accountants	ORG
cjfa-30901	32	2	2002	DATE
cjfa-30901	33	1	the institute of chartered accountant	ORG
cjfa-30901	33	2	nigeria	GPE
cjfa-30901	33	3	5	CARDINAL
cjfa-30901	33	4	popoola et al.	ORG
cjfa-30901	33	5	2014	DATE
cjfa-30901	35	1	59	CARDINAL
cjfa-30901	36	1	their day	DATE
cjfa-30901	43	1	first	ORDINAL
cjfa-30901	44	1	secondly	ORDINAL
cjfa-30901	44	2	nigeria	GPE
cjfa-30901	50	1	two	CARDINAL
cjfa-30901	51	1	three	CARDINAL
cjfa-30901	52	1	four	CARDINAL
cjfa-30901	53	1	section five	LAW
cjfa-30901	54	1	m. subair	PERSON
cjfa-30901	54	2	r. salman	PERSON
cjfa-30901	54	3	a. abolarin	PERSON
cjfa-30901	54	4	a. abdullahi	PERSON
cjfa-30901	54	5	a. othman60	PERSON
cjfa-30901	56	1	albrecht	ORG
cjfa-30901	56	2	albrecht	GPE
cjfa-30901	56	3	albrecht	PERSON
cjfa-30901	56	4	2012	DATE
cjfa-30901	56	5	three	CARDINAL
cjfa-30901	58	1	gupta	GPE
cjfa-30901	58	2	2012	DATE
cjfa-30901	58	3	2014	DATE
cjfa-30901	60	1	acfe	PERSON
cjfa-30901	60	2	2011	DATE
cjfa-30901	61	1	albretch et al	PERSON
cjfa-30901	62	1	2012	DATE
cjfa-30901	64	1	bishop, dezoort & hermanson	ORG
cjfa-30901	64	2	2017	DATE
cjfa-30901	66	1	brennan	PERSON
cjfa-30901	66	2	mcgrath	PERSON
cjfa-30901	66	3	2007	DATE
cjfa-30901	66	4	2014	DATE
cjfa-30901	67	1	2011	DATE
cjfa-30901	67	2	five	CARDINAL
cjfa-30901	68	1	61	DATE
cjfa-30901	68	2	kamaluddin	PERSON
cjfa-30901	68	3	2014	DATE
cjfa-30901	69	1	2012	DATE
cjfa-30901	70	1	kozlov et al.	ORG
cjfa-30901	70	2	2018	DATE
cjfa-30901	70	3	tangod & kulkarni	ORG
cjfa-30901	70	4	2015	DATE
cjfa-30901	71	1	brennan & mcgrath	ORG
cjfa-30901	71	2	2007	DATE
cjfa-30901	72	1	albrecht & hoopes	ORG
cjfa-30901	72	2	2014	DATE
cjfa-30901	73	1	hogan	ORG
cjfa-30901	73	2	rezaee	GPE
cjfa-30901	73	3	riley	PERSON
cjfa-30901	73	4	2008	DATE
cjfa-30901	74	1	aris	GPE
cjfa-30901	74	2	othman	GPE
cjfa-30901	74	3	malek & omar	ORG
cjfa-30901	74	4	2013	DATE
cjfa-30901	74	5	gupta & gill	ORG
cjfa-30901	74	6	2012	DATE
cjfa-30901	75	1	omoye	PERSON
cjfa-30901	75	2	2014	DATE
cjfa-30901	76	1	tangod & kulkarni	ORG
cjfa-30901	76	2	2015	DATE
cjfa-30901	77	1	mahdi	NORP
cjfa-30901	77	2	vahab & muhammad	ORG
cjfa-30901	77	3	2019	DATE
cjfa-30901	77	4	rura & pontoh	ORG
cjfa-30901	77	5	2018	DATE
cjfa-30901	78	1	lotfi	ORG
cjfa-30901	78	2	chadegani	ORG
cjfa-30901	78	3	2017	CARDINAL
cjfa-30901	81	1	2015	DATE
cjfa-30901	82	1	bhavani & amponsah	ORG
cjfa-30901	82	2	2017	DATE
cjfa-30901	82	3	tangod & kulkarni	ORG
cjfa-30901	82	4	2015	DATE
cjfa-30901	83	1	2017	DATE
cjfa-30901	85	1	m. subair	PERSON
cjfa-30901	85	2	r. salman	PERSON
cjfa-30901	85	3	a. abolarin	PERSON
cjfa-30901	85	4	a. abdullahi	PERSON
cjfa-30901	85	5	a. othman62 board characteristics board	ORG
cjfa-30901	85	6	lodikero	PERSON
cjfa-30901	85	7	2017	CARDINAL
cjfa-30901	89	1	ilaboya & lodikero	ORG
cjfa-30901	89	2	2017	DATE
cjfa-30901	89	3	rezaee, crumbley & elmore	ORG
cjfa-30901	89	4	2010	DATE
cjfa-30901	89	5	peasnell, pope & young	ORG
cjfa-30901	89	6	2005	DATE
cjfa-30901	89	7	wang	ORG
cjfa-30901	89	8	2006	DATE
cjfa-30901	90	1	fama & jensen	ORG
cjfa-30901	90	2	1983	DATE
cjfa-30901	91	1	2018	DATE
cjfa-30901	91	2	agbomah	ORG
cjfa-30901	91	3	agbagbara	PERSON
cjfa-30901	91	4	2019	DATE
cjfa-30901	91	5	2004	DATE
cjfa-30901	92	1	fama & jensen	ORG
cjfa-30901	92	2	1983	DATE
cjfa-30901	93	1	yang	PERSON
cjfa-30901	93	2	buckland	PERSON
cjfa-30901	93	3	2010	DATE
cjfa-30901	93	4	agrawal	PERSON
cjfa-30901	93	5	chadha	GPE
cjfa-30901	93	6	2015	DATE
cjfa-30901	95	1	imene	ORG
cjfa-30901	95	2	2016	DATE
cjfa-30901	95	3	63	DATE
cjfa-30901	96	1	aifuwa & embele	ORG
cjfa-30901	96	2	2019	DATE
cjfa-30901	98	1	klein	PERSON
cjfa-30901	98	2	2002	DATE
cjfa-30901	98	3	klein	PERSON
cjfa-30901	98	4	neal	PERSON
cjfa-30901	98	5	2006	DATE
cjfa-30901	98	6	abbott	GPE
cjfa-30901	98	7	parker	ORG
cjfa-30901	98	8	peters	PERSON
cjfa-30901	98	9	2004	DATE
cjfa-30901	100	1	anichebe et al	PERSON
cjfa-30901	101	1	2019	DATE
cjfa-30901	102	1	aifuwa & embele	ORG
cjfa-30901	102	2	2019	DATE
cjfa-30901	104	1	abdul-manaf	PERSON
cjfa-30901	104	2	2017	DATE
cjfa-30901	105	1	vafeas	PERSON
cjfa-30901	105	2	1999	DATE
cjfa-30901	106	1	2018	DATE
cjfa-30901	107	1	rodríguez-ariza	ORG
cjfa-30901	107	2	garcía	GPE
cjfa-30901	107	3	frías	GPE
cjfa-30901	107	4	2012	DATE
cjfa-30901	107	5	two	CARDINAL
cjfa-30901	108	1	first	ORDINAL
cjfa-30901	108	2	1999	DATE
cjfa-30901	109	1	second	ORDINAL
cjfa-30901	109	2	lipton & lorsch	ORG
cjfa-30901	109	3	1992	DATE
cjfa-30901	110	1	m. subair	PERSON
cjfa-30901	110	2	r. salman	PERSON
cjfa-30901	110	3	a. abolarin	PERSON
cjfa-30901	110	4	a. abdullahi	PERSON
cjfa-30901	110	5	a. othman64	PERSON
cjfa-30901	110	6	second	ORDINAL
cjfa-30901	113	1	zainal	PERSON
cjfa-30901	113	2	zain	PERSON
cjfa-30901	113	3	2013	DATE
cjfa-30901	113	4	indonesia	GPE
cjfa-30901	114	1	forty-seven	CARDINAL
cjfa-30901	114	2	forty-seven	CARDINAL
cjfa-30901	114	3	2007-2012	DATE
cjfa-30901	117	1	jensen	PERSON
cjfa-30901	117	2	1976	DATE
cjfa-30901	117	3	freeman	PERSON
cjfa-30901	117	4	1984	DATE
cjfa-30901	117	5	pfeffer	PERSON
cjfa-30901	117	6	1978	DATE
cjfa-30901	118	1	nigeria stock exchange	ORG
cjfa-30901	119	1	embele & saidu	ORG
cjfa-30901	119	2	2018	DATE
cjfa-30901	119	3	2017	DATE
cjfa-30901	121	1	65	CARDINAL
cjfa-30901	122	1	2017	DATE
cjfa-30901	126	1	2019	DATE
cjfa-30901	126	2	nigeria	GPE
cjfa-30901	127	1	audcom	ORG
cjfa-30901	127	2	1	CARDINAL
cjfa-30901	132	1	two	CARDINAL
cjfa-30901	134	1	2	CARDINAL
cjfa-30901	134	2	m. subair	PERSON
cjfa-30901	134	3	r. salman	PERSON
cjfa-30901	134	4	a. abolarin	PERSON
cjfa-30901	134	5	a. abdullahi	PERSON
cjfa-30901	134	6	1	CARDINAL
cjfa-30901	134	7	1	CARDINAL
cjfa-30901	135	1	1999	DATE
cjfa-30901	137	1	anichebe et al	PERSON
cjfa-30901	137	2	2019	DATE
cjfa-30901	137	3	ilaboya & lodikero	ORG
cjfa-30901	137	4	2017	CARDINAL
cjfa-30901	137	5	2	CARDINAL
cjfa-30901	137	6	yearly	DATE
cjfa-30901	137	7	2019	DATE
cjfa-30901	137	8	saidu & aifuwa	ORG
cjfa-30901	137	9	2020	DATE
cjfa-30901	137	10	3	CARDINAL
cjfa-30901	137	11	1	CARDINAL
cjfa-30901	137	12	5 years	DATE
cjfa-30901	137	13	2019	DATE
cjfa-30901	137	14	2015	CARDINAL
cjfa-30901	137	15	4	CARDINAL
cjfa-30901	137	16	odoemelam & okafor	ORG
cjfa-30901	137	17	2018	DATE
cjfa-30901	137	18	5	CARDINAL
cjfa-30901	138	1	2019	CARDINAL
cjfa-30901	138	2	6	CARDINAL
cjfa-30901	138	3	2020	DATE
cjfa-30901	139	1	o	DATE
cjfa-30901	139	2	2019	DATE
cjfa-30901	140	1	67	CARDINAL
cjfa-30901	141	1	saunders, lewis & thornhill	ORG
cjfa-30901	141	2	2016	DATE
cjfa-30901	142	1	nigeria stock exchange	ORG
cjfa-30901	142	2	169	CARDINAL
cjfa-30901	142	3	31st may, 2018	DATE
cjfa-30901	142	4	forty-three	CARDINAL
cjfa-30901	142	5	43	CARDINAL
cjfa-30901	142	6	the nigerian stock exchange	ORG
cjfa-30901	144	1	1967	DATE
cjfa-30901	144	2	thirty-nine	CARDINAL
cjfa-30901	144	3	39	CARDINAL
cjfa-30901	145	1	enehizena & osazevbaru	ORG
cjfa-30901	145	2	2019	DATE
cjfa-30901	146	1	annual	DATE
cjfa-30901	146	2	2013-2019	DATE
cjfa-30901	147	1	2013-2019	DATE
cjfa-30901	147	2	the year 2020	DATE
cjfa-30901	147	3	preceding year	DATE
cjfa-30901	149	1	ilaboya & lodikero	ORG
cjfa-30901	149	2	2017	DATE
cjfa-30901	149	3	wooldridge	ORG
cjfa-30901	149	4	2013	DATE
cjfa-30901	150	1	8	CARDINAL
cjfa-30901	150	2	m. subair	PERSON
cjfa-30901	150	3	r. salman	PERSON
cjfa-30901	150	4	a. abolarin	PERSON
cjfa-30901	150	5	a. abdullahi	PERSON
cjfa-30901	150	6	a. othman68	PERSON
cjfa-30901	151	1	2	CARDINAL
cjfa-30901	152	1	1.000000	CARDINAL
cjfa-30901	152	2	0.272700	MONEY
cjfa-30901	153	1	0.492134 0.160355	MONEY
cjfa-30901	153	2	234	CARDINAL
cjfa-30901	153	3	234	CARDINAL
cjfa-30901	153	4	234	CARDINAL
cjfa-30901	153	5	234	CARDINAL
cjfa-30901	153	6	234	CARDINAL
cjfa-30901	153	7	234	CARDINAL
cjfa-30901	153	8	2020	DATE
cjfa-30901	155	1	5%	PERCENT
cjfa-30901	156	1	0.05	CARDINAL
cjfa-30901	156	2	ho	PERSON
cjfa-30901	156	3	aifuwa & okojie	ORG
cjfa-30901	156	4	2015	DATE
cjfa-30901	157	1	69	CARDINAL
cjfa-30901	157	2	3	CARDINAL
cjfa-30901	157	3	hosmer-lemeshow	ORG
cjfa-30901	157	4	andrews	PERSON
cjfa-30901	157	5	hosmer-lemeshow	ORG
cjfa-30901	157	6	03/01/20	TIME
cjfa-30901	157	7	14:48	DATE
cjfa-30901	157	8	6	CARDINAL
cjfa-30901	157	9	0.4035 12 13.7936	MONEY
cjfa-30901	157	10	10	CARDINAL
cjfa-30901	157	11	24	CARDINAL
cjfa-30901	157	12	12	CARDINAL
cjfa-30901	157	13	24	CARDINAL
cjfa-30901	157	14	139	CARDINAL
cjfa-30901	157	15	234	CARDINAL
cjfa-30901	157	16	6.4023	CARDINAL
cjfa-30901	158	1	chi-sq(8	PERSON
cjfa-30901	159	1	0.6023	CARDINAL
cjfa-30901	159	2	andrews	PERSON
cjfa-30901	159	3	9.6757	CARDINAL
cjfa-30901	160	1	chi-sq(10	PERSON
cjfa-30901	161	1	0.4694	CARDINAL
cjfa-30901	161	2	2020	DATE
cjfa-30901	162	1	4	CARDINAL
cjfa-30901	162	2	andrews	PERSON
cjfa-30901	163	1	hosmer & lemeshow	ORG
cjfa-30901	163	2	1989	DATE
cjfa-30901	163	3	andrews	GPE
cjfa-30901	163	4	1988a	ORG
cjfa-30901	163	5	1988b	ORG
cjfa-30901	165	1	6.4023	CARDINAL
cjfa-30901	165	2	0.6023 &	ORG
cjfa-30901	165	3	19.6757	CARDINAL
cjfa-30901	165	4	0.4694	CARDINAL
cjfa-30901	165	5	saidu & aifuwa	ORG
cjfa-30901	165	6	2020	DATE
cjfa-30901	165	7	greene, 2008	ORG
cjfa-30901	166	1	m. subair	PERSON
cjfa-30901	166	2	r. salman	PERSON
cjfa-30901	166	3	a. abolarin	PERSON
cjfa-30901	166	4	a. abdullahi	PERSON
cjfa-30901	166	5	a. othman70	PERSON
cjfa-30901	166	6	4	CARDINAL
cjfa-30901	166	7	03/01/20	TIME
cjfa-30901	166	8	14:42	TIME
cjfa-30901	166	9	2014 2019	DATE
cjfa-30901	166	10	234	CARDINAL
cjfa-30901	166	11	5	CARDINAL
cjfa-30901	166	12	second	ORDINAL
cjfa-30901	168	1	2.962174	CARDINAL
cjfa-30901	168	2	1.806257	MONEY
cjfa-30901	168	3	0.1010	CARDINAL
cjfa-30901	168	4	1.860170	CARDINAL
cjfa-30901	168	5	0.0286	CARDINAL
cjfa-30901	168	6	1.101560	CARDINAL
cjfa-30901	168	7	0.0059	CARDINAL
cjfa-30901	168	8	1.203728	CARDINAL
cjfa-30901	169	1	0.0174	CARDINAL
cjfa-30901	169	2	3.113012 6.693604	CARDINAL
cjfa-30901	169	3	0.051082 0.133989	MONEY
cjfa-30901	169	4	mcfadden r-	PERSON
cjfa-30901	169	5	0.050655	CARDINAL
cjfa-30901	169	6	0.405983	CARDINAL
cjfa-30901	169	7	0.492134	CARDINAL
cjfa-30901	169	8	0.494144	CARDINAL
cjfa-30901	169	9	1.387616	CARDINAL
cjfa-30901	169	10	55.67255	CARDINAL
cjfa-30901	169	11	1.476214	CARDINAL
cjfa-30901	169	12	hannan-quinn criter	ORG
cjfa-30901	170	1	1.423338	CARDINAL
cjfa-30901	170	2	312.7021	CARDINAL
cjfa-30901	171	1	316.0699	CARDINAL
cjfa-30901	172	1	9.367850	CARDINAL
cjfa-30901	173	1	log	ORG
cjfa-30901	173	2	0.021281	CARDINAL
cjfa-30901	173	3	139	CARDINAL
cjfa-30901	173	4	obs 234 obs	ORG
cjfa-30901	173	5	95	CARDINAL
cjfa-30901	173	6	2020	DATE
cjfa-30901	174	1	4	CARDINAL
cjfa-30901	174	2	233	CARDINAL
cjfa-30901	174	3	0.028	CARDINAL
cjfa-30901	176	1	the null hypoth board	ORG
cjfa-30901	176	2	71	CARDINAL
cjfa-30901	177	1	2017	CARDINAL
cjfa-30901	178	1	2010	DATE
cjfa-30901	178	2	peasnell et al	PERSON
cjfa-30901	179	1	2005	DATE
cjfa-30901	179	2	wang	PERSON
cjfa-30901	179	3	2006	DATE
cjfa-30901	181	1	2018	DATE
cjfa-30901	182	1	2019	DATE
cjfa-30901	182	2	2004	DATE
cjfa-30901	183	1	yang	PERSON
cjfa-30901	183	2	buckland	PERSON
cjfa-30901	183	3	2010	DATE
cjfa-30901	183	4	agrawal	PERSON
cjfa-30901	183	5	chadha	GPE
cjfa-30901	183	6	2015	DATE
cjfa-30901	184	1	233	CARDINAL
cjfa-30901	184	2	0.06	CARDINAL
cjfa-30901	187	1	2019	DATE
cjfa-30901	188	1	223	CARDINAL
cjfa-30901	189	1	0.02	CARDINAL
cjfa-30901	192	1	lipton & lorsch	ORG
cjfa-30901	192	2	1992	DATE
cjfa-30901	193	1	zainal et al	PERSON
cjfa-30901	194	1	2013	DATE
cjfa-30901	195	1	two	CARDINAL
cjfa-30901	196	1	233	CARDINAL
cjfa-30901	196	2	0.47	CARDINAL
cjfa-30901	196	3	3.11	CARDINAL
cjfa-30901	196	4	0.64	CARDINAL
cjfa-30901	196	5	233	CARDINAL
cjfa-30901	196	6	m. subair	PERSON
cjfa-30901	196	7	r. salman	PERSON
cjfa-30901	196	8	a. abolarin	PERSON
cjfa-30901	196	9	a. abdullahi	PERSON
cjfa-30901	196	10	a. othman72	PERSON
cjfa-30901	196	11	0.38	CARDINAL
cjfa-30901	196	12	0.05	CARDINAL
cjfa-30901	196	13	0.70	CARDINAL
cjfa-30901	197	1	0.0506	ORG
cjfa-30901	197	2	about 5.1%	PERCENT
cjfa-30901	198	1	9.367	CARDINAL
cjfa-30901	198	2	5%	PERCENT
cjfa-30901	198	3	zero	CARDINAL
cjfa-30901	199	1	nigeria	GPE
cjfa-30901	203	1	first	ORDINAL
cjfa-30901	203	2	first	ORDINAL
cjfa-30901	203	3	secondly	ORDINAL
cjfa-30901	204	1	thirdly	ORDINAL
cjfa-30901	204	2	nigeria	GPE
cjfa-30901	205	1	73	CARDINAL
cjfa-30901	207	1	abbott	GPE
cjfa-30901	207	2	l.j.	GPE
cjfa-30901	207	3	parker	GPE
cjfa-30901	207	4	s., & peters	ORG
cjfa-30901	207	5	g.f.	GPE
cjfa-30901	207	6	2004	DATE
cjfa-30901	209	1	69-89	CARDINAL
cjfa-30901	212	1	agrawal, a., & chadha	ORG
cjfa-30901	212	2	2005	DATE
cjfa-30901	214	1	48(2	DATE
cjfa-30901	214	2	371-406	CARDINAL
cjfa-30901	216	1	h.o.	PERSON
cjfa-30901	216	2	k.	PERSON
cjfa-30901	216	3	2019	DATE
cjfa-30901	218	1	5(1	CARDINAL
cjfa-30901	218	2	30	CARDINAL
cjfa-30901	219	1	aifuwa	PERSON
cjfa-30901	219	2	h.o.	PERSON
cjfa-30901	219	3	p.i.	PERSON
cjfa-30901	219	4	2015	CARDINAL
cjfa-30901	221	1	samuel adegboyega university	PERSON
cjfa-30901	221	2	nigeria	GPE
cjfa-30901	222	1	aifuwa	PERSON
cjfa-30901	222	2	h.o.	PERSON
cjfa-30901	222	3	m.	PERSON
cjfa-30901	222	4	o.c.	GPE
cjfa-30901	222	5	a.	PERSON
cjfa-30901	222	6	2019	DATE
cjfa-30901	224	1	copernican journal of finance & accounting	ORG
cjfa-30901	224	2	8(4	CARDINAL
cjfa-30901	224	3	61-89	DATE
cjfa-30901	225	1	aifuwa	PERSON
cjfa-30901	225	2	h.o.	PERSON
cjfa-30901	225	3	k., & saidu	ORG
cjfa-30901	225	4	m. (	PERSON
cjfa-30901	225	5	2018	DATE
cjfa-30901	227	1	epra international journal	ORG
cjfa-30901	227	2	4(12	CARDINAL
cjfa-30901	227	3	31-44	DATE
cjfa-30901	228	1	albrecht	ORG
cjfa-30901	228	2	s.w.	GPE
cjfa-30901	228	3	albrecht	GPE
cjfa-30901	228	4	o.c.	GPE
cjfa-30901	228	5	albrecht	PERSON
cjfa-30901	228	6	c.c.	ORG
cjfa-30901	228	7	f.m.	ORG
cjfa-30901	228	8	2012	DATE
cjfa-30901	230	1	mason	PERSON
cjfa-30901	231	1	albretch	ORG
cjfa-30901	231	2	s.w.	GPE
cjfa-30901	231	3	l. j	PERSON
cjfa-30901	231	4	2014	DATE
cjfa-30901	234	1	andrews	PERSON
cjfa-30901	234	2	d.w.	GPE
cjfa-30901	234	3	1988a	ORG
cjfa-30901	235	1	chi-square	PERSON
cjfa-30901	236	1	econometrica	PERSON
cjfa-30901	236	2	56(6	DATE
cjfa-30901	236	3	1419-1453.https:/dx.doi.org/10.2307/1913105	CARDINAL
cjfa-30901	237	1	andrews	GPE
cjfa-30901	237	2	d.w.	GPE
cjfa-30901	238	1	chi-square	PERSON
cjfa-30901	239	1	37(1	DATE
cjfa-30901	239	2	135	CARDINAL
cjfa-30901	242	1	a.s.	GPE
cjfa-30901	242	2	agbomah	ORG
cjfa-30901	242	3	d.j.	GPE
cjfa-30901	242	4	e.o.	GPE
cjfa-30901	242	5	2019	DATE
cjfa-30901	244	1	5(2	CARDINAL
cjfa-30901	244	2	1-9	CARDINAL
cjfa-30901	245	1	aris	GPE
cjfa-30901	245	2	a.n.	GPE
cjfa-30901	245	3	othman	GPE
cjfa-30901	245	4	r.	NORP
cjfa-30901	245	5	m.m.s.	GPE
cjfa-30901	245	6	malek	PERSON
cjfa-30901	245	7	n.	PERSON
cjfa-30901	245	8	2013	DATE
cjfa-30901	246	1	benford	PERSON
cjfa-30901	247	1	2013	DATE
cjfa-30901	247	2	726-731	CARDINAL
cjfa-30901	248	1	baba	GPE
cjfa-30901	248	2	b.u.	GPE
cjfa-30901	248	3	abdul-manaf	PERSON
cjfa-30901	248	4	2017	CARDINAL
cjfa-30901	250	1	asian journal of multidisciplinary studies	ORG
cjfa-30901	250	2	163	CARDINAL
cjfa-30901	251	1	beneish	NORP
cjfa-30901	251	2	1999	DATE
cjfa-30901	253	1	6(1	CARDINAL
cjfa-30901	253	2	24	CARDINAL
cjfa-30901	254	1	m. subair	PERSON
cjfa-30901	254	2	r. salman	PERSON
cjfa-30901	254	3	a. abolarin	PERSON
cjfa-30901	254	4	a. abdullahi	PERSON
cjfa-30901	254	5	a. othman74 bhavani	ORG
cjfa-30901	254	6	g., & amponsah	ORG
cjfa-30901	254	7	t.c.	GPE
cjfa-30901	254	8	2017	CARDINAL
cjfa-30901	256	1	68	CARDINAL
cjfa-30901	257	1	c.c.	PERSON
cjfa-30901	257	2	f.t.	GPE
cjfa-30901	257	3	r.d.	GPE
cjfa-30901	257	4	2017	CARDINAL
cjfa-30901	259	1	journal of journal of forensic	ORG
cjfa-30901	259	2	9(1	CARDINAL
cjfa-30901	259	3	577-589	CARDINAL
cjfa-30901	260	1	brennan	PERSON
cjfa-30901	260	2	m.n.	GPE
cjfa-30901	260	3	2007	DATE
cjfa-30901	261	1	us	GPE
cjfa-30901	261	2	european	NORP
cjfa-30901	262	1	australian	NORP
cjfa-30901	262	2	49	CARDINAL
cjfa-30901	265	1	carcello	ORG
cjfa-30901	265	2	j., hollingsworth	PERSON
cjfa-30901	265	3	c., klein	GPE
cjfa-30901	265	4	a., & neal	ORG
cjfa-30901	265	5	t.	GPE
cjfa-30901	265	6	2006	DATE
cjfa-30901	267	1	university of tennessee	ORG
cjfa-30901	268	1	https://dx.doi.org/10.2139/ssrn.887512.	GPE
cjfa-30901	269	1	kamaluddin	PERSON
cjfa-30901	269	2	m.z.	GPE
cjfa-30901	269	3	2014	DATE
cjfa-30901	271	1	2(1	CARDINAL
cjfa-30901	271	2	17	CARDINAL
cjfa-30901	273	1	eneh	PERSON
cjfa-30901	273	2	2018	DATE
cjfa-30901	274	1	nigeria	GPE
cjfa-30901	275	1	idosr journal of humanities	ORG
cjfa-30901	275	2	3(2	CARDINAL
cjfa-30901	275	3	89	CARDINAL
cjfa-30901	276	1	fama	ORG
cjfa-30901	276	2	e.f.	GPE
cjfa-30901	276	3	m. (	PERSON
cjfa-30901	276	4	1983	DATE
cjfa-30901	278	1	26(2	CARDINAL
cjfa-30901	278	2	301	CARDINAL
cjfa-30901	279	1	https://dx.doi.org/10.1086/467037	ORG
cjfa-30901	280	1	freeman	PERSON
cjfa-30901	280	2	r.e.	PERSON
cjfa-30901	280	3	1984	DATE
cjfa-30901	282	1	london	GPE
cjfa-30901	283	1	greene	PERSON
cjfa-30901	283	2	w.	PERSON
cjfa-30901	283	3	2008	DATE
cjfa-30901	285	1	new jersey	GPE
cjfa-30901	285	2	prentice-hall	ORG
cjfa-30901	286	1	gupta	GPE
cjfa-30901	286	2	r., & gill	ORG
cjfa-30901	286	3	s.n.	GPE
cjfa-30901	286	4	2012	DATE
cjfa-30901	288	1	3(8	CARDINAL
cjfa-30901	288	2	150	CARDINAL
cjfa-30901	289	1	k.	PERSON
cjfa-30901	289	2	2017	CARDINAL
cjfa-30901	291	1	msc thesis	PERSON
cjfa-30901	292	1	netherlands	GPE
cjfa-30901	293	1	hogan	ORG
cjfa-30901	293	2	e.c.	GPE
cjfa-30901	293	3	rezaee	GPE
cjfa-30901	293	4	z.	GPE
cjfa-30901	293	5	riley	GPE
cjfa-30901	293	6	a.r.	GPE
cjfa-30901	293	7	k.u.	PERSON
cjfa-30901	293	8	2008	DATE
cjfa-30901	295	1	american accounting association	ORG
cjfa-30901	295	2	231	CARDINAL
cjfa-30901	297	1	hosmer	PERSON
cjfa-30901	297	2	d.w.	GPE
cjfa-30901	297	3	s. (1989	ORG
cjfa-30901	299	1	new york	GPE
cjfa-30901	299	2	john wiley &	ORG
cjfa-30901	300	1	ilaboya	PERSON
cjfa-30901	300	2	j.o.	GPE
cjfa-30901	300	3	2017	CARDINAL
cjfa-30901	302	1	1(1	CARDINAL
cjfa-30901	302	2	196	CARDINAL
cjfa-30901	303	1	jensen	PERSON
cjfa-30901	303	2	m., & meckling	ORG
cjfa-30901	303	3	w.	PERSON
cjfa-30901	303	4	1976	DATE
cjfa-30901	305	1	journal of financial economics	ORG
cjfa-30901	305	2	3(4	CARDINAL
cjfa-30901	305	3	305-360	CARDINAL
cjfa-30901	306	1	kankanamage	ORG
cjfa-30901	306	2	c.a.	GPE
cjfa-30901	306	3	2015	CARDINAL
cjfa-30901	307	1	sri lankan	NORP
cjfa-30901	308	1	kelaniya journal of management	ORG
cjfa-30901	308	2	4(2	CARDINAL
cjfa-30901	308	3	36	CARDINAL
cjfa-30901	309	1	https://dx.doi.org/10.4038/kjm.v4i2.7499	DATE
cjfa-30901	310	1	klein	GPE
cjfa-30901	310	2	a.	PERSON
cjfa-30901	310	3	2002	DATE
cjfa-30901	311	1	audit committee	ORG
cjfa-30901	312	1	journal of accounting and economics	ORG
cjfa-30901	312	2	33(3	CARDINAL
cjfa-30901	312	3	375	CARDINAL
cjfa-30901	314	1	org/10.1016	LANGUAGE
cjfa-30901	314	2	75	CARDINAL
cjfa-30901	314	3	m.	PERSON
cjfa-30901	314	4	hurtado	GPE
cjfa-30901	314	5	j., & trakulhoon	ORG
cjfa-30901	314	6	2018	DATE
cjfa-30901	317	1	29.12.2019	CARDINAL
cjfa-30901	318	1	lipton, m., & lorsch	ORG
cjfa-30901	318	2	j.w.	GPE
cjfa-30901	318	3	1992	DATE
cjfa-30901	320	1	48(1	CARDINAL
cjfa-30901	320	2	59	CARDINAL
cjfa-30901	321	1	lotfi	ORG
cjfa-30901	321	2	n., & chadegani	ORG
cjfa-30901	321	3	a.a.	GPE
cjfa-30901	321	4	2017	CARDINAL
cjfa-30901	323	1	2(8	CARDINAL
cjfa-30901	323	2	29	CARDINAL
cjfa-30901	324	1	mahama	PERSON
cjfa-30901	324	2	2015	DATE
cjfa-30901	325	1	atman	ORG
cjfa-30901	326	1	international journal economics	ORG
cjfa-30901	326	2	3(1	CARDINAL
cjfa-30901	326	3	1-18	QUANTITY
cjfa-30901	326	4	mahdi	NORP
cjfa-30901	326	5	m.	PERSON
cjfa-30901	326	6	m., & muhammad	ORG
cjfa-30901	326	7	2019	DATE
cjfa-30901	328	1	1-12	CARDINAL
cjfa-30901	330	1	ofoegbu	PERSON
cjfa-30901	330	2	g.n.	GPE
cjfa-30901	330	3	odoemelam	PERSON
cjfa-30901	330	4	n., & okafor	ORG
cjfa-30901	330	5	r.g.	GPE
cjfa-30901	330	6	2018	DATE
cjfa-30901	331	1	south africa	GPE
cjfa-30901	331	2	nigeria	GPE
cjfa-30901	332	1	business & management	ORG
cjfa-30901	332	2	5	CARDINAL
cjfa-30901	332	3	3	CARDINAL
cjfa-30901	333	1	omoye	PERSON
cjfa-30901	333	2	s.a.	GPE
cjfa-30901	333	3	s.	PERSON
cjfa-30901	333	4	2014	DATE
cjfa-30901	334	1	nigerian	NORP
cjfa-30901	335	1	international journal of business and	ORG
cjfa-30901	335	2	5(7	CARDINAL
cjfa-30901	335	3	206	CARDINAL
cjfa-30901	336	1	onourah	PERSON
cjfa-30901	336	2	a.c.	GPE
cjfa-30901	336	3	o.f.	GPE
cjfa-30901	336	4	2016	CARDINAL
cjfa-30901	337	1	nigerian	NORP
cjfa-30901	338	1	international journal of management science and business administration	ORG
cjfa-30901	338	2	2(3	CARDINAL
cjfa-30901	338	3	7	CARDINAL
cjfa-30901	340	1	canada	GPE
cjfa-30901	341	1	10(3	CARDINAL
cjfa-30901	341	2	431	CARDINAL
cjfa-30901	342	1	peasnell	ORG
cjfa-30901	342	2	k.v.	GPE
cjfa-30901	342	3	pope	PERSON
cjfa-30901	342	4	p.f.	GPE
cjfa-30901	342	5	s.	PERSON
cjfa-30901	342	6	2000	DATE
cjfa-30901	343	1	uk	GPE
cjfa-30901	344	1	british	NORP
cjfa-30901	344	2	415	CARDINAL
cjfa-30901	346	1	pfeffer	PERSON
cjfa-30901	346	2	j., & salancik	ORG
cjfa-30901	346	3	g.r.	GPE
cjfa-30901	346	4	1978	DATE
cjfa-30901	348	1	new york	GPE
cjfa-30901	348	2	harper & row	ORG
cjfa-30901	349	1	popoola, j.m.o.	ORG
cjfa-30901	349	2	che-ahmad	PERSON
cjfa-30901	349	3	a., & samsudin	ORG
cjfa-30901	349	4	s.r.	GPE
cjfa-30901	349	5	2014	DATE
cjfa-30901	350	1	nigerian	NORP
cjfa-30901	351	1	4(3	CARDINAL
cjfa-30901	351	2	84-90	CARDINAL
cjfa-30901	353	1	rezaee	GPE
cjfa-30901	353	2	z.	PERSON
cjfa-30901	353	3	crumbley	GPE
cjfa-30901	353	4	d.l.	GPE
cjfa-30901	353	5	r.c.	PERSON
cjfa-30901	353	6	2010	DATE
cjfa-30901	356	1	rodríguez-ariza	ORG
cjfa-30901	356	2	l.	GPE
cjfa-30901	356	3	garcía	GPE
cjfa-30901	356	4	i., & frías	ORG
cjfa-30901	356	5	j. (	PERSON
cjfa-30901	356	6	2012	DATE
cjfa-30901	359	1	encuentro	GPE
cjfa-30901	359	2	4h	CARDINAL
cjfa-30901	359	3	1-22	CARDINAL
cjfa-30901	360	1	m., & aifuwa	ORG
cjfa-30901	360	2	h.o.	PERSON
cjfa-30901	360	3	2020	DATE
cjfa-30901	362	1	international journal of business & law research	ORG
cjfa-30901	362	2	8(1	CARDINAL
cjfa-30901	362	3	144	CARDINAL
cjfa-30901	363	1	https://dx.doi.org/10.2139/ssrn.3544733	GPE
cjfa-30901	364	1	m. subair	PERSON
cjfa-30901	364	2	r. salman	PERSON
cjfa-30901	364	3	a. abolarin	PERSON
cjfa-30901	364	4	a. abdullahi	PERSON
cjfa-30901	364	5	a. othman76	PERSON
cjfa-30901	364	6	m., lewis, p.,	PERSON
cjfa-30901	364	7	& thornhill	ORG
cjfa-30901	364	8	a.	PERSON
cjfa-30901	364	9	2016	CARDINAL
cjfa-30901	366	1	essex	GPE
cjfa-30901	366	2	england	GPE
cjfa-30901	366	3	pearson education	ORG
cjfa-30901	367	1	z.	PERSON
cjfa-30901	367	2	rura	GPE
cjfa-30901	367	3	t.g.	GPE
cjfa-30901	367	4	2018	DATE
cjfa-30901	369	1	journal of research	ORG
cjfa-30901	369	2	6(5	CARDINAL
cjfa-30901	369	3	39	CARDINAL
cjfa-30901	370	1	tangod	PERSON
cjfa-30901	370	2	k. & kulkarni	ORG
cjfa-30901	370	3	2015	CARDINAL
cjfa-30901	372	1	4(7	CARDINAL
cjfa-30901	372	2	549	CARDINAL
cjfa-30901	375	1	o.a.	GPE
cjfa-30901	375	2	o.g.	PERSON
cjfa-30901	375	3	2011	DATE
cjfa-30901	377	1	african journal of business management	ORG
cjfa-30901	377	2	3813	CARDINAL
cjfa-30901	379	1	vafeas	GPE
cjfa-30901	379	2	1999	DATE
cjfa-30901	381	1	journal of financial economics	ORG
cjfa-30901	381	2	53(1	CARDINAL
cjfa-30901	381	3	113	CARDINAL
cjfa-30901	382	1	wang	PERSON
cjfa-30901	382	2	2006	DATE
cjfa-30901	384	1	journal of accounting research	ORG
cjfa-30901	384	2	619-656	CARDINAL
cjfa-30901	385	1	west	GPE
cjfa-30901	385	2	j., & bhattacharya	ORG
cjfa-30901	385	3	2015	DATE
cjfa-30901	387	1	2015	CARDINAL
cjfa-30901	387	2	10th	ORDINAL
cjfa-30901	388	1	auckland:	ORG
cjfa-30901	389	1	wooldridge	PERSON
cjfa-30901	389	2	j. (	PERSON
cjfa-30901	389	3	2013	DATE
cjfa-30901	391	1	cincinnati	GPE
cjfa-30901	392	1	yamane	PERSON
cjfa-30901	392	2	1967	DATE
cjfa-30901	393	1	2nd	ORDINAL
cjfa-30901	394	1	new york	GPE
cjfa-30901	394	2	harper	PERSON
cjfa-30901	395	1	yang	PERSON
cjfa-30901	395	2	d., & buckland	ORG
cjfa-30901	395	3	r.	NORP
cjfa-30901	395	4	2010	DATE
cjfa-30901	396	1	china	GPE
cjfa-30901	397	1	china journal of accounting	ORG
cjfa-30901	397	2	research2010	PERSON
cjfa-30901	398	1	guangzhou	GPE
cjfa-30901	398	2	china	GPE
cjfa-30901	398	3	sun yat-sen university	PERSON
cjfa-30901	399	1	m.f.	GPE
cjfa-30901	399	2	& zain	PERSON
cjfa-30901	399	3	k.n.	GPE
cjfa-30901	399	4	2013	DATE
cjfa-30901	400	1	indonesia	GPE
cjfa-30901	400	2	1(4	DATE
cjfa-30901	400	3	410	CARDINAL