id	sid	eid	entity	type
cjfa-33350	1	1	september 9, 2020	DATE
cjfa-33350	1	2	october 4, 2020	DATE
cjfa-33350	2	1	crescent university	ORG
cjfa-33350	2	2	abeokuta	GPE
cjfa-33350	2	3	ogun state	GPE
cjfa-33350	2	4	nigeria	GPE
cjfa-33350	2	5	phd candidate	ORG
cjfa-33350	2	6	university of benin	ORG
cjfa-33350	2	7	benin city	GPE
cjfa-33350	2	8	edo state	ORG
cjfa-33350	2	9	nigeria	GPE
cjfa-33350	2	10	08161750742	CARDINAL
cjfa-33350	5	1	osun debt management office	ORG
cjfa-33350	5	2	osun state	GPE
cjfa-33350	5	3	nigeria	GPE
cjfa-33350	5	4	08103341511	PERSON
cjfa-33350	8	1	phd candidate	PERSON
cjfa-33350	8	2	university of benin	ORG
cjfa-33350	8	3	benin city	GPE
cjfa-33350	8	4	edo state	ORG
cjfa-33350	8	5	nigeria	GPE
cjfa-33350	8	6	08037190430	CARDINAL
cjfa-33350	10	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-33350	10	2	2300-12402020	CARDINAL
cjfa-33350	10	3	9	CARDINAL
cjfa-33350	10	4	3 sanyaolu	PERCENT
cjfa-33350	10	5	w.a.	GPE
cjfa-33350	10	6	b.t.	GPE
cjfa-33350	10	7	& kadiri	ORG
cjfa-33350	10	8	i.	PERSON
cjfa-33350	10	9	2020	DATE
cjfa-33350	11	1	nigerian	NORP
cjfa-33350	12	1	copernican journal of finance & accounting	ORG
cjfa-33350	12	2	9(3	CARDINAL
cjfa-33350	12	3	145–160	CARDINAL
cjfa-33350	13	1	abiodun sanyaolu	PERSON
cjfa-33350	13	2	university of benin babatunde titus	ORG
cjfa-33350	13	3	idris kadiri***	PERSON
cjfa-33350	13	4	university of benin	ORG
cjfa-33350	13	5	nigerian	NORP
cjfa-33350	13	6	gmm	ORG
cjfa-33350	14	1	j e l	PERSON
cjfa-33350	14	2	g21	GPE
cjfa-33350	15	1	dmbs	ORG
cjfa-33350	15	2	the nigerian stock exchange	ORG
cjfa-33350	16	1	10	CARDINAL
cjfa-33350	16	2	annual	DATE
cjfa-33350	16	3	2012	DATE
cjfa-33350	16	4	abiodun sanyaolu	PERSON
cjfa-33350	16	5	babatunde titus	PERSON
cjfa-33350	16	6	idris kadiri146 2018	PERSON
cjfa-33350	18	1	nigerian	NORP
cjfa-33350	23	1	2007–2008	CARDINAL
cjfa-33350	23	2	körner	ORG
cjfa-33350	23	3	2017	DATE
cjfa-33350	24	1	elyasiani & zhang	ORG
cjfa-33350	24	2	2015	DATE
cjfa-33350	24	3	krishnan	PERSON
cjfa-33350	24	4	2017	DATE
cjfa-33350	25	1	kress,	LAW
cjfa-33350	25	2	2018	DATE
cjfa-33350	26	1	one	CARDINAL
cjfa-33350	27	1	jensen	PERSON
cjfa-33350	27	2	1993	DATE
cjfa-33350	29	1	1999	DATE
cjfa-33350	29	2	conger, finegold & lawler iii, 1998;	ORG
cjfa-33350	29	3	lipton & lorsch	ORG
cjfa-33350	29	4	1992	DATE
cjfa-33350	30	1	akintimehin	PERSON
cjfa-33350	30	2	ilogho	PERSON
cjfa-33350	30	3	2018	DATE
cjfa-33350	31	1	bello	ORG
cjfa-33350	31	2	abaa	GPE
cjfa-33350	31	3	2016	DATE
cjfa-33350	32	1	marn	PERSON
cjfa-33350	32	2	2012	DATE
cjfa-33350	33	1	147	CARDINAL
cjfa-33350	35	1	akoto	PERSON
cjfa-33350	35	2	2013	DATE
cjfa-33350	36	1	five	CARDINAL
cjfa-33350	36	2	2008	DATE
cjfa-33350	38	1	two	CARDINAL
cjfa-33350	39	1	first	ORDINAL
cjfa-33350	40	1	second	ORDINAL
cjfa-33350	40	2	2011	DATE
cjfa-33350	40	3	taghizadeh & saremi	ORG
cjfa-33350	40	4	2013	DATE
cjfa-33350	40	5	2014	DATE
cjfa-33350	41	1	nigeria	GPE
cjfa-33350	41	2	first	ORDINAL
cjfa-33350	41	3	nigerian	NORP
cjfa-33350	44	1	second	ORDINAL
cjfa-33350	44	2	about 32%	PERCENT
cjfa-33350	44	3	the nigerian stock exchange	ORG
cjfa-33350	47	1	nigerian	NORP
cjfa-33350	47	2	umar & sani	ORG
cjfa-33350	47	3	2020	DATE
cjfa-33350	47	4	2019	DATE
cjfa-33350	47	5	ilaboya & obaretin	ORG
cjfa-33350	47	6	2015	DATE
cjfa-33350	48	1	abiodun sanyaolu	PERSON
cjfa-33350	48	2	babatunde titus	PERSON
cjfa-33350	48	3	idris kadiri148 nigeria	PERSON
cjfa-33350	50	1	2018	DATE
cjfa-33350	52	1	first	ORDINAL
cjfa-33350	52	2	from 2011 to	DATE
cjfa-33350	52	3	2016	DATE
cjfa-33350	54	1	second	ORDINAL
cjfa-33350	54	2	third	ORDINAL
cjfa-33350	56	1	nigerian	NORP
cjfa-33350	56	2	2012	DATE
cjfa-33350	56	3	2018	DATE
cjfa-33350	56	4	gmm	ORG
cjfa-33350	60	1	2018	DATE
cjfa-33350	62	1	four	CARDINAL
cjfa-33350	64	1	2018	DATE
cjfa-33350	64	2	2011	DATE
cjfa-33350	64	3	irshad & ali	ORG
cjfa-33350	64	4	2015	DATE
cjfa-33350	64	5	johl	GPE
cjfa-33350	64	6	subramaniam & cooper	ORG
cjfa-33350	64	7	149 2013	DATE
cjfa-33350	64	8	amran	GPE
cjfa-33350	64	9	2011	DATE
cjfa-33350	65	1	1989	DATE
cjfa-33350	65	2	obaretin	PERSON
cjfa-33350	65	3	2015	CARDINAL
cjfa-33350	71	1	2018	DATE
cjfa-33350	72	1	2011	DATE
cjfa-33350	74	1	2018	DATE
cjfa-33350	74	2	15	CARDINAL
cjfa-33350	74	3	2010	DATE
cjfa-33350	74	4	2016	DATE
cjfa-33350	75	1	hanh	ORG
cjfa-33350	75	2	kweh	GPE
cjfa-33350	75	3	2018	DATE
cjfa-33350	75	4	94	CARDINAL
cjfa-33350	75	5	ho chi minhstock	GPE
cjfa-33350	75	6	2013 to 2015	DATE
cjfa-33350	76	1	araoye	PERSON
cjfa-33350	76	2	15	CARDINAL
cjfa-33350	76	3	2006-2017	DATE
cjfa-33350	77	1	2017	CARDINAL
cjfa-33350	77	2	nigeria	GPE
cjfa-33350	78	1	akpan	PERSON
cjfa-33350	78	2	79	CARDINAL
cjfa-33350	78	3	nigerian	NORP
cjfa-33350	78	4	2010 to 2012	DATE
cjfa-33350	78	5	abiodun sanyaolu	PERSON
cjfa-33350	78	6	babatunde titus	PERSON
cjfa-33350	78	7	idris kadiri150	PERSON
cjfa-33350	80	1	al-daoud	PERSON
cjfa-33350	80	2	saidin	PERSON
cjfa-33350	80	3	abidin	PERSON
cjfa-33350	80	4	2016	DATE
cjfa-33350	80	5	gmm	ORG
cjfa-33350	80	6	118	CARDINAL
cjfa-33350	80	7	amman	GPE
cjfa-33350	80	8	2009-2013	DATE
cjfa-33350	81	1	johl	PERSON
cjfa-33350	81	2	kaur	PERSON
cjfa-33350	81	3	cooper	PERSON
cjfa-33350	81	4	2015	DATE
cjfa-33350	81	5	700	CARDINAL
cjfa-33350	81	6	malaysia	GPE
cjfa-33350	81	7	2009	DATE
cjfa-33350	82	1	ilaboya	PERSON
cjfa-33350	82	2	obaretin	PERSON
cjfa-33350	82	3	2015	DATE
cjfa-33350	82	4	nigerian	NORP
cjfa-33350	83	1	nigerian	NORP
cjfa-33350	84	1	10	CARDINAL
cjfa-33350	85	1	15	CARDINAL
cjfa-33350	85	2	the nigerian stock exchange	ORG
cjfa-33350	86	1	10	CARDINAL
cjfa-33350	87	1	annual	DATE
cjfa-33350	90	1	sanyaolu	GPE
cjfa-33350	90	2	siyanbola	ORG
cjfa-33350	90	3	gbadebo	ORG
cjfa-33350	90	4	2019	DATE
cjfa-33350	91	1	one	CARDINAL
cjfa-33350	92	1	an accounting year	DATE
cjfa-33350	93	1	four	CARDINAL
cjfa-33350	94	1	151	CARDINAL
cjfa-33350	97	1	gmm	ORG
cjfa-33350	98	1	9	CARDINAL
cjfa-33350	98	2	1	CARDINAL
cjfa-33350	99	1	nplr & fsz	ORG
cjfa-33350	99	2	2	CARDINAL
cjfa-33350	100	1	3	CARDINAL
cjfa-33350	100	2	previous year	DATE
cjfa-33350	100	3	bdit = board diligence	ORG
cjfa-33350	101	1	abiodun sanyaolu	PERSON
cjfa-33350	101	2	babatunde titus	PERSON
cjfa-33350	101	3	idris kadiri152	PERSON
cjfa-33350	101	4	1	CARDINAL
cjfa-33350	102	1	descriptive statistics roa bd	ORG
cjfa-33350	102	2	0.017003	CARDINAL
cjfa-33350	103	1	6.228571	MONEY
cjfa-33350	104	1	0.119833 11.00000	MONEY
cjfa-33350	104	2	4.000000	CARDINAL
cjfa-33350	104	3	0.090703 0.010000 17.87634	MONEY
cjfa-33350	105	1	0.026249 2.001242 0.144500	MONEY
cjfa-33350	105	2	5.085210	CARDINAL
cjfa-33350	105	3	2.943950	CARDINAL
cjfa-33350	105	4	3.959868	ORG
cjfa-33350	105	5	3.464079	MONEY
cjfa-33350	105	6	240.1542	CARDINAL
cjfa-33350	105	7	2.746896	CARDINAL
cjfa-33350	105	8	0.253232	MONEY
cjfa-33350	105	9	0.028554	MONEY
cjfa-33350	105	10	1.190179 436.0000 8.850659	MONEY
cjfa-33350	106	1	276.3429	MONEY
cjfa-33350	106	2	2.609150	MONEY
cjfa-33350	106	3	70	CARDINAL
cjfa-33350	106	4	70	DATE
cjfa-33350	106	5	o	DATE
cjfa-33350	106	6	2020	DATE
cjfa-33350	108	1	0.017	CARDINAL
cjfa-33350	108	2	0.12	CARDINAL
cjfa-33350	109	1	6.2	CARDINAL
cjfa-33350	109	2	4 to 11	DATE
cjfa-33350	110	1	12.6%	PERCENT
cjfa-33350	110	2	-60.7%	PERCENT
cjfa-33350	110	3	80.3%	PERCENT
cjfa-33350	111	1	70%	PERCENT
cjfa-33350	111	2	9.1%	PERCENT
cjfa-33350	111	3	128%	PERCENT
cjfa-33350	112	1	7. 7%	PERCENT
cjfa-33350	112	2	1%	PERCENT
cjfa-33350	112	3	0.97%	PERCENT
cjfa-33350	113	1	20.98964(log	CARDINAL
cjfa-33350	113	2	17.87634	CARDINAL
cjfa-33350	113	3	22.44036	CARDINAL
cjfa-33350	114	1	5%	PERCENT
cjfa-33350	115	1	3	CARDINAL
cjfa-33350	116	1	153	CARDINAL
cjfa-33350	116	2	2	CARDINAL
cjfa-33350	116	3	1.000000 bd	PERSON
cjfa-33350	116	4	1.000000	CARDINAL
cjfa-33350	116	5	0.772339	CARDINAL
cjfa-33350	116	6	1.000000	CARDINAL
cjfa-33350	116	7	nplr -0.099053	PERSON
cjfa-33350	116	8	0.322073 0.204254 0.061189	MONEY
cjfa-33350	117	1	1.0000	CARDINAL
cjfa-33350	117	2	2020	DATE
cjfa-33350	119	1	0.80	CARDINAL
cjfa-33350	121	1	0.636	CARDINAL
cjfa-33350	121	2	almost 64%	PERCENT
cjfa-33350	123	1	46	CARDINAL
cjfa-33350	123	2	1%	PERCENT
cjfa-33350	124	1	durbin watson	PERSON
cjfa-33350	124	2	1.827	CARDINAL
cjfa-33350	125	1	last year	DATE
cjfa-33350	128	1	johl et al	PERSON
cjfa-33350	129	1	2013	DATE
cjfa-33350	129	2	abiodun sanyaolu	PERSON
cjfa-33350	129	3	babatunde titus	PERSON
cjfa-33350	129	4	idris kadiri154	PERSON
cjfa-33350	130	1	bl e 3	PERSON
cjfa-33350	133	1	ili ge	GPE
cjfa-33350	133	2	nc	GPE
cjfa-33350	136	1	io n	FAC
cjfa-33350	137	1	ec	ORG
cjfa-33350	137	2	pva l c -0 .2	FAC
cjfa-33350	137	3	0	CARDINAL
cjfa-33350	141	1	21 3	DATE
cjfa-33350	142	1	01	DATE
cjfa-33350	145	1	0	CARDINAL
cjfa-33350	145	2	12	CARDINAL
cjfa-33350	145	3	62	CARDINAL
cjfa-33350	145	4	30 74	CARDINAL
cjfa-33350	145	5	0	CARDINAL
cjfa-33350	146	1	19	CARDINAL
cjfa-33350	146	2	64	CARDINAL
cjfa-33350	146	3	0	CARDINAL
cjfa-33350	147	1	96	CARDINAL
cjfa-33350	147	2	0	CARDINAL
cjfa-33350	148	1	10 19	CARDINAL
cjfa-33350	148	2	1	CARDINAL
cjfa-33350	148	3	13 04	CARDINAL
cjfa-33350	149	1	26	CARDINAL
cjfa-33350	149	2	41 bd -0 .0	QUANTITY
cjfa-33350	149	3	03	CARDINAL
cjfa-33350	149	4	24 7	DATE
cjfa-33350	149	5	0	CARDINAL
cjfa-33350	150	1	47	CARDINAL
cjfa-33350	150	2	03	CARDINAL
cjfa-33350	151	1	0.	PERCENT
cjfa-33350	152	1	35	CARDINAL
cjfa-33350	152	2	00	CARDINAL
cjfa-33350	153	1	05	CARDINAL
cjfa-33350	153	2	95	CARDINAL
cjfa-33350	154	1	0	CARDINAL
cjfa-33350	156	1	31	CARDINAL
cjfa-33350	157	1	0.	PERCENT
cjfa-33350	158	1	01	CARDINAL
cjfa-33350	158	2	1	CARDINAL
cjfa-33350	159	1	56	CARDINAL
cjfa-33350	159	2	14 18	DATE
cjfa-33350	159	3	0	CARDINAL
cjfa-33350	160	1	12	CARDINAL
cjfa-33350	161	1	01	CARDINAL
cjfa-33350	161	2	0	CARDINAL
cjfa-33350	162	1	92 31	CARDINAL
cjfa-33350	162	2	0	CARDINAL
cjfa-33350	163	1	36 19	DATE
cjfa-33350	164	1	67	CARDINAL
cjfa-33350	164	2	0	CARDINAL
cjfa-33350	165	1	10 11 n pl r	QUANTITY
cjfa-33350	165	2	32	CARDINAL
cjfa-33350	165	3	3	CARDINAL
cjfa-33350	165	4	15	CARDINAL
cjfa-33350	166	1	0	CARDINAL
cjfa-33350	166	2	21	CARDINAL
cjfa-33350	166	3	0	CARDINAL
cjfa-33350	167	1	83	CARDINAL
cjfa-33350	167	2	2	CARDINAL
cjfa-33350	167	3	0	CARDINAL
cjfa-33350	167	4	21	CARDINAL
cjfa-33350	167	5	81	CARDINAL
cjfa-33350	168	1	0	CARDINAL
cjfa-33350	169	1	01 15 02 4	DATE
cjfa-33350	169	2	10	CARDINAL
cjfa-33350	169	3	00	CARDINAL
cjfa-33350	170	1	0.	PERCENT
cjfa-33350	171	1	54	CARDINAL
cjfa-33350	172	1	01	CARDINAL
cjfa-33350	174	1	01 22	DATE
cjfa-33350	174	2	4	CARDINAL
cjfa-33350	175	1	28	CARDINAL
cjfa-33350	176	1	0	CARDINAL
cjfa-33350	177	1	71	CARDINAL
cjfa-33350	177	2	0	CARDINAL
cjfa-33350	178	1	81	CARDINAL
cjfa-33350	178	2	20 8	DATE
cjfa-33350	178	3	0	CARDINAL
cjfa-33350	179	1	67	CARDINAL
cjfa-33350	179	2	64	CARDINAL
cjfa-33350	179	3	j.r -s qu ar e 0	PERSON
cjfa-33350	180	1	67	CARDINAL
cjfa-33350	180	2	0	CARDINAL
cjfa-33350	181	1	73	CARDINAL
cjfa-33350	181	2	0	CARDINAL
cjfa-33350	182	1	63	CARDINAL
cjfa-33350	182	2	46 .0	MONEY
cjfa-33350	185	1	0	CARDINAL
cjfa-33350	185	2	00	CARDINAL
cjfa-33350	187	1	82	CARDINAL
cjfa-33350	187	2	st ru	GPE
cjfa-33350	190	1	o	DATE
cjfa-33350	190	2	ea	CARDINAL
cjfa-33350	191	1	2 02 0	DATE
cjfa-33350	191	2	u si ng e -v	PERSON
cjfa-33350	191	3	9	CARDINAL
cjfa-33350	192	1	155	CARDINAL
cjfa-33350	193	1	ilaboya & obaretin	ORG
cjfa-33350	193	2	2015	DATE
cjfa-33350	195	1	2018	DATE
cjfa-33350	195	2	johl	PERSON
cjfa-33350	195	3	kaur	PERSON
cjfa-33350	195	4	cooper	PERSON
cjfa-33350	195	5	2015	DATE
cjfa-33350	195	6	akpan	PERSON
cjfa-33350	195	7	obaretin	PERSON
cjfa-33350	195	8	2015	DATE
cjfa-33350	196	1	nigerian	NORP
cjfa-33350	199	1	sanyaolu	GPE
cjfa-33350	200	1	2019	DATE
cjfa-33350	201	1	sanyaolu	ORG
cjfa-33350	202	1	2019	DATE
cjfa-33350	204	1	nigerian	NORP
cjfa-33350	205	1	bagh	GPE
cjfa-33350	205	2	razzaq	GPE
cjfa-33350	205	3	azad	GPE
cjfa-33350	205	4	liaqat	GPE
cjfa-33350	205	5	khan	GPE
cjfa-33350	205	6	2017	CARDINAL
cjfa-33350	208	1	2017	CARDINAL
cjfa-33350	211	1	rahman	PERSON
cjfa-33350	211	2	hamid	PERSON
cjfa-33350	211	3	khan	GPE
cjfa-33350	211	4	2015	DATE
cjfa-33350	212	1	abiodun sanyaolu	PERSON
cjfa-33350	212	2	babatunde titus	PERSON
cjfa-33350	212	3	idris kadiri156	PERSON
cjfa-33350	212	4	10	CARDINAL
cjfa-33350	212	5	2012	DATE
cjfa-33350	212	6	2018	DATE
cjfa-33350	212	7	gmm	ORG
cjfa-33350	215	1	2018	DATE
cjfa-33350	215	2	johl et al	PERSON
cjfa-33350	216	1	2015	DATE
cjfa-33350	216	2	akpan	PERSON
cjfa-33350	217	1	only two	CARDINAL
cjfa-33350	218	1	nigerian	NORP
cjfa-33350	219	1	nigerian	NORP
cjfa-33350	228	1	nigeria	GPE
cjfa-33350	228	2	157	CARDINAL
cjfa-33350	232	1	first	ORDINAL
cjfa-33350	232	2	nigerian	NORP
cjfa-33350	234	1	e.o.	GPE
cjfa-33350	234	2	2015	CARDINAL
cjfa-33350	235	1	nigerian	NORP
cjfa-33350	236	1	global journal of commerce & management perspective	ORG
cjfa-33350	236	2	4(1	CARDINAL
cjfa-33350	236	3	75	CARDINAL
cjfa-33350	237	1	al-daoud	PERSON
cjfa-33350	237	2	k.i.	GPE
cjfa-33350	237	3	saidin	PERSON
cjfa-33350	237	4	s.z.	GPE
cjfa-33350	237	5	& abidin	PERSON
cjfa-33350	237	6	s.	PERSON
cjfa-33350	237	7	2016	CARDINAL
cjfa-33350	238	1	the ammn stock exchange	ORG
cjfa-33350	239	1	12(2	DATE
cjfa-33350	239	2	6-11	CARDINAL
cjfa-33350	240	1	amran	GPE
cjfa-33350	240	2	n.a.	GPE
cjfa-33350	240	3	2011	DATE
cjfa-33350	241	1	malaysia	GPE
cjfa-33350	242	1	101	CARDINAL
cjfa-33350	243	1	e.s.	GPE
cjfa-33350	243	2	2017	CARDINAL
cjfa-33350	244	1	the ghana stock exchange	ORG
cjfa-33350	245	1	journal of economics	ORG
cjfa-33350	245	2	20(2	CARDINAL
cjfa-33350	245	3	1-10	CARDINAL
cjfa-33350	246	1	araoye	PERSON
cjfa-33350	246	2	f.e.	GPE
cjfa-33350	246	3	t.e.	GPE
cjfa-33350	246	4	2019	CARDINAL
cjfa-33350	247	1	nigeria	GPE
cjfa-33350	248	1	european journal of accounting	ORG
cjfa-33350	248	2	7(9	CARDINAL
cjfa-33350	248	3	1-16	CARDINAL
cjfa-33350	249	1	bagh	GPE
cjfa-33350	249	2	t.	GPE
cjfa-33350	249	3	razzaq	PERSON
cjfa-33350	249	4	azad	GPE
cjfa-33350	249	5	t.	GPE
cjfa-33350	249	6	liaqat	GPE
cjfa-33350	249	7	i., & khan	ORG
cjfa-33350	249	8	m.a.	GPE
cjfa-33350	249	9	2017	CARDINAL
cjfa-33350	250	1	pakistan	GPE
cjfa-33350	251	1	6(3	CARDINAL
cjfa-33350	251	2	153	CARDINAL
cjfa-33350	253	1	conger	GPE
cjfa-33350	253	2	j.a.	GPE
cjfa-33350	253	3	d., & lawler iii	ORG
cjfa-33350	253	4	1998	DATE
cjfa-33350	255	1	harvard business review	ORG
cjfa-33350	255	2	136	CARDINAL
cjfa-33350	256	1	d.f.	GPE
cjfa-33350	256	2	o.o.	PERSON
cjfa-33350	256	3	w.	PERSON
cjfa-33350	256	4	e.	ORG
cjfa-33350	256	5	g.o.	GPE
cjfa-33350	256	6	ilogho	GPE
cjfa-33350	256	7	s.o.	GPE
cjfa-33350	256	8	o.a.	ORG
cjfa-33350	256	9	2018	DATE
cjfa-33350	257	1	nigerian	NORP
cjfa-33350	258	1	1-15	CARDINAL
cjfa-33350	260	1	elyasiani	PERSON
cjfa-33350	260	2	2015	CARDINAL
cjfa-33350	262	1	journal of banking & finance	ORG
cjfa-33350	262	2	60	CARDINAL
cjfa-33350	262	3	239	CARDINAL
cjfa-33350	263	1	http://dx.doi	PERSON
cjfa-33350	264	1	org/10.1016/j.jbankfin.2015.08.022	ORG
cjfa-33350	265	1	abiodun sanyaolu	PERSON
cjfa-33350	265	2	babatunde titus	PERSON
cjfa-33350	265	3	idris kadiri158 faleye	PERSON
cjfa-33350	265	4	2017	CARDINAL
cjfa-33350	267	1	journal of banking & finance	ORG
cjfa-33350	267	2	83	DATE
cjfa-33350	267	3	57	CARDINAL
cjfa-33350	269	1	gatsi	PERSON
cjfa-33350	269	2	j.g.	GPE
cjfa-33350	269	3	gadzo	GPE
cjfa-33350	269	4	s.g.	GPE
cjfa-33350	269	5	r.k.	GPE
cjfa-33350	269	6	2013	DATE
cjfa-33350	270	1	ghana	GPE
cjfa-33350	271	1	canadian	NORP
cjfa-33350	271	2	7(2	CARDINAL
cjfa-33350	271	3	57-65	DATE
cjfa-33350	272	1	kweh	GPE
cjfa-33350	272	2	q.l.	GPE
cjfa-33350	273	1	2018	DATE
cjfa-33350	274	1	vietnam	GPE
cjfa-33350	275	1	international journal of business and	ORG
cjfa-33350	275	2	464	CARDINAL
cjfa-33350	276	1	ilaboya	ORG
cjfa-33350	276	2	o.j.	GPE
cjfa-33350	276	3	2015	CARDINAL
cjfa-33350	277	1	nigerian	NORP
cjfa-33350	278	1	4(1	CARDINAL
cjfa-33350	278	2	4-11	CARDINAL
cjfa-33350	280	1	ilaboya	ORG
cjfa-33350	280	2	o.j.	GPE
cjfa-33350	280	3	2008	DATE
cjfa-33350	282	1	benin city	GPE
cjfa-33350	283	1	irshad, r., & ali	ORG
cjfa-33350	283	2	2015	CARDINAL
cjfa-33350	284	1	pakistan	GPE
cjfa-33350	285	1	journal of business studies	ORG
cjfa-33350	285	2	46	CARDINAL
cjfa-33350	286	1	jensen	PERSON
cjfa-33350	286	2	m.c.	PERSON
cjfa-33350	286	3	1993	DATE
cjfa-33350	288	1	48(3	DATE
cjfa-33350	288	2	831	CARDINAL
cjfa-33350	289	1	http://dx.doi	PERSON
cjfa-33350	291	1	johl	PERSON
cjfa-33350	291	2	s.k.	GPE
cjfa-33350	291	3	johl	PERSON
cjfa-33350	291	4	s k.	PERSON
cjfa-33350	291	5	subramaniam	PERSON
cjfa-33350	291	6	n., & cooper	ORG
cjfa-33350	291	7	2013	DATE
cjfa-33350	292	1	malaysia	GPE
cjfa-33350	293	1	28(9	CARDINAL
cjfa-33350	294	1	johl	PERSON
cjfa-33350	294	2	s.k.	GPE
cjfa-33350	294	3	kaur	PERSON
cjfa-33350	294	4	s., & cooper	ORG
cjfa-33350	294	5	b.j.	GPE
cjfa-33350	294	6	2015	CARDINAL
cjfa-33350	295	1	malaysian	NORP
cjfa-33350	296	1	journal of economics	ORG
cjfa-33350	296	2	3(2	CARDINAL
cjfa-33350	296	3	239	CARDINAL
cjfa-33350	298	1	kakanda	PERSON
cjfa-33350	298	2	m.m.	GPE
cjfa-33350	298	3	bello	GPE
cjfa-33350	298	4	a.b.	GPE
cjfa-33350	298	5	& abaa	PERSON
cjfa-33350	298	6	2016	DATE
cjfa-33350	299	1	nigeria	GPE
cjfa-33350	300	1	research journal of finance	ORG
cjfa-33350	300	2	211	CARDINAL
cjfa-33350	301	1	körner	ORG
cjfa-33350	301	2	t.	PERSON
cjfa-33350	301	3	2017	CARDINAL
cjfa-33350	303	1	research,52(3	PERSON
cjfa-33350	303	2	155	CARDINAL
cjfa-33350	305	1	kress	PERSON
cjfa-33350	305	2	j.c.	PERSON
cjfa-33350	305	3	2018	DATE
cjfa-33350	307	1	boston college law review	ORG
cjfa-33350	307	2	59	CARDINAL
cjfa-33350	307	3	877	CARDINAL
cjfa-33350	308	1	lipton, m., & lorsch	ORG
cjfa-33350	308	2	j. (1992	ORG
cjfa-33350	310	1	48(1	CARDINAL
cjfa-33350	310	2	59	CARDINAL
cjfa-33350	311	1	marn	PERSON
cjfa-33350	311	2	j.t.k.	ORG
cjfa-33350	311	3	& romuald	DATE
cjfa-33350	311	4	d.f.	GPE
cjfa-33350	311	5	2012	DATE
cjfa-33350	312	1	malaysia	GPE
cjfa-33350	313	1	3(1	CARDINAL
cjfa-33350	313	2	31	CARDINAL
cjfa-33350	314	1	k.a.	GPE
cjfa-33350	315	1	south africa	GPE
cjfa-33350	316	1	african	NORP
cjfa-33350	316	2	2(2	CARDINAL
cjfa-33350	316	3	83	CARDINAL
cjfa-33350	317	1	oyedokun	ORG
cjfa-33350	317	2	g.o.	GPE
cjfa-33350	317	3	2019	CARDINAL
cjfa-33350	318	1	nigeria	GPE
cjfa-33350	319	1	3(2	CARDINAL
cjfa-33350	319	2	31	CARDINAL
cjfa-33350	320	1	159 oyerinde	QUANTITY
cjfa-33350	320	2	a.a.	GPE
cjfa-33350	320	3	2014	DATE
cjfa-33350	321	1	nigeria	GPE
cjfa-33350	321	2	nigeria	GPE
cjfa-33350	322	1	international journal of business and management	ORG
cjfa-33350	322	2	9(8	CARDINAL
cjfa-33350	322	3	133-	CARDINAL
cjfa-33350	322	4	139	CARDINAL
cjfa-33350	324	1	rahman	PERSON
cjfa-33350	324	2	m.m.	GPE
cjfa-33350	324	3	hamid	PERSON
cjfa-33350	324	4	a.	PERSON
cjfa-33350	324	5	2015	CARDINAL
cjfa-33350	325	1	bangladesh	GPE
cjfa-33350	326	1	international journal of business and management	ORG
cjfa-33350	326	2	10(8	CARDINAL
cjfa-33350	326	3	135-150	CARDINAL
cjfa-33350	327	1	sanyaolu	GPE
cjfa-33350	327	2	w.a.	GPE
cjfa-33350	327	3	shiyanbola	PERSON
cjfa-33350	327	4	t.t.	GPE
cjfa-33350	327	5	gbadebo	ORG
cjfa-33350	327	6	g.t.	GPE
cjfa-33350	327	7	& makinde	ORG
cjfa-33350	327	8	2019	DATE
cjfa-33350	328	1	nigerian	NORP
cjfa-33350	330	1	journal of economics	ORG
cjfa-33350	330	2	17(1	CARDINAL
cjfa-33350	330	3	47-62	DATE
cjfa-33350	331	1	m., & saremi	ORG
cjfa-33350	331	2	s.	GPE
cjfa-33350	331	3	2013	DATE
cjfa-33350	332	1	malaysian	NORP
cjfa-33350	333	1	59(37	CARDINAL
cjfa-33350	333	2	178	CARDINAL
cjfa-33350	334	1	umar	PERSON
cjfa-33350	334	2	a.i.	GPE
cjfa-33350	334	3	& sani	GPE
cjfa-33350	334	4	2020	DATE
cjfa-33350	335	1	nigeria	GPE
cjfa-33350	336	1	science journal of business and management	ORG
cjfa-33350	336	2	8(1	CARDINAL
cjfa-33350	336	3	35-40	CARDINAL
cjfa-33350	338	1	r.o.o, & omolaye	ORG
cjfa-33350	338	2	k.e.	GPE
cjfa-33350	338	3	2017	CARDINAL
cjfa-33350	339	1	nigeria	GPE
cjfa-33350	340	1	international journal of business and social science	ORG
cjfa-33350	340	2	8(7	CARDINAL
cjfa-33350	340	3	114	CARDINAL
cjfa-33350	341	1	vafeas	GPE
cjfa-33350	341	2	1999	DATE
cjfa-33350	343	1	journal of financial economics	ORG
cjfa-33350	343	2	53(1	CARDINAL
cjfa-33350	343	3	113	CARDINAL
cjfa-33350	344	1	abiodun sanyaolu	PERSON
cjfa-33350	344	2	babatunde titus	PERSON
cjfa-33350	344	3	idris kadiri160 appendix	PERSON
cjfa-33350	344	4	1	CARDINAL
cjfa-33350	344	5	s/n	PRODUCT
cjfa-33350	344	6	1 gt bank plc	MONEY
cjfa-33350	344	7	2	CARDINAL
cjfa-33350	344	8	uba plc	ORG
cjfa-33350	344	9	3	CARDINAL
cjfa-33350	344	10	4	CARDINAL
cjfa-33350	344	11	5	CARDINAL
cjfa-33350	344	12	first	ORDINAL
cjfa-33350	344	13	6	CARDINAL
cjfa-33350	344	14	7	CARDINAL
cjfa-33350	344	15	8	CARDINAL
cjfa-33350	344	16	fidelity bank plc	ORG
cjfa-33350	344	17	9	CARDINAL
cjfa-33350	344	18	10	CARDINAL
cjfa-33350	344	19	o	DATE
cjfa-33350	344	20	2020	DATE