id	sid	eid	entity	type
cjfa-35356	1	1	november 15, 2020	DATE
cjfa-35356	1	2	january 26, 2021	DATE
cjfa-35356	3	1	kwara state university	ORG
cjfa-35356	3	2	malete	GPE
cjfa-35356	3	3	nigeria	GPE
cjfa-35356	5	1	kwara state university	ORG
cjfa-35356	5	2	malete	GPE
cjfa-35356	5	3	nigeria	GPE
cjfa-35356	8	1	orimustrock@yahoo.com	CARDINAL
cjfa-35356	8	2	nigeria	GPE
cjfa-35356	8	3	+2348032440434	ORG
cjfa-35356	10	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-35356	10	2	2300-12402021	CARDINAL
cjfa-35356	10	3	10	CARDINAL
cjfa-35356	10	4	1	CARDINAL
cjfa-35356	10	5	d.o.	PERSON
cjfa-35356	10	6	ajibola	GPE
cjfa-35356	10	7	i.m.	GPE
cjfa-35356	10	8	l.	PERSON
cjfa-35356	10	9	2021	CARDINAL
cjfa-35356	11	1	nigeria	GPE
cjfa-35356	12	1	copernican journal of finance & accounting	ORG
cjfa-35356	12	2	daud omotosho	PERSON
cjfa-35356	12	3	ibrahim majeed ajibola	PERSON
cjfa-35356	13	1	lukman adedoyin	PERSON
cjfa-35356	14	1	nigeria	NORP
cjfa-35356	15	1	j e l	PERSON
cjfa-35356	15	2	c14	ORG
cjfa-35356	15	3	c23.	ORG
cjfa-35356	17	1	ibrahim majeed ajibola	PERSON
cjfa-35356	17	2	lukman adedoyin54	PERSON
cjfa-35356	17	3	the nigerian stock exchange	ORG
cjfa-35356	18	1	gls	ORG
cjfa-35356	19	1	secondary	ORDINAL
cjfa-35356	19	2	ten	CARDINAL
cjfa-35356	19	3	ten years 2009-2019	DATE
cjfa-35356	20	1	about 72%	PERCENT
cjfa-35356	20	2	0.72	CARDINAL
cjfa-35356	20	3	0.000	CARDINAL
cjfa-35356	21	1	about 72%	PERCENT
cjfa-35356	24	1	several decades	DATE
cjfa-35356	26	1	2017	CARDINAL
cjfa-35356	28	1	shen & hsiang-lin	ORG
cjfa-35356	28	2	2007	DATE
cjfa-35356	29	1	aremu	PERSON
cjfa-35356	29	2	2018	DATE
cjfa-35356	30	1	enron	ORG
cjfa-35356	30	2	the united states	GPE
cjfa-35356	30	3	cadbury nigerian plc	ORG
cjfa-35356	30	4	lever brothers plc	ORG
cjfa-35356	30	5	nigeria	GPE
cjfa-35356	30	6	55	CARDINAL
cjfa-35356	30	7	otusanya & lauwo	ORG
cjfa-35356	30	8	2010	DATE
cjfa-35356	32	1	africa	LOC
cjfa-35356	32	2	nigeria	GPE
cjfa-35356	32	3	african development bank	ORG
cjfa-35356	32	4	2018	DATE
cjfa-35356	33	1	covid-19	PERSON
cjfa-35356	33	2	one	CARDINAL
cjfa-35356	33	3	13%	PERCENT
cjfa-35356	33	4	annually	DATE
cjfa-35356	33	5	covid-19	PERSON
cjfa-35356	33	6	2017	CARDINAL
cjfa-35356	33	7	ayinde	ORG
cjfa-35356	33	8	2019	DATE
cjfa-35356	33	9	nigeria	GPE
cjfa-35356	34	1	nigerian	NORP
cjfa-35356	35	1	nigerian	NORP
cjfa-35356	36	1	nigerian	NORP
cjfa-35356	37	1	bolanle	GPE
cjfa-35356	37	2	2011	DATE
cjfa-35356	38	1	ibrahim majeed ajibola	PERSON
cjfa-35356	38	2	lukman adedoyin56	PERSON
cjfa-35356	39	1	opeyemi	PERSON
cjfa-35356	39	2	2017	CARDINAL
cjfa-35356	40	1	aremu	ORG
cjfa-35356	40	2	2018	DATE
cjfa-35356	41	1	ibrahim	PERSON
cjfa-35356	41	2	2019	DATE
cjfa-35356	41	3	annual	DATE
cjfa-35356	42	1	1980	DATE
cjfa-35356	42	2	2017	CARDINAL
cjfa-35356	43	1	ibrahim	PERSON
cjfa-35356	43	2	2019	DATE
cjfa-35356	45	1	2018	DATE
cjfa-35356	47	1	mamud	ORG
cjfa-35356	47	2	2017	CARDINAL
cjfa-35356	48	1	2018	DATE
cjfa-35356	48	2	days	DATE
cjfa-35356	48	3	fiscal year end	DATE
cjfa-35356	49	1	ayinde	PERSON
cjfa-35356	49	2	2019	DATE
cjfa-35356	49	3	fiscal year	DATE
cjfa-35356	50	1	57	CARDINAL
cjfa-35356	51	1	adebiyi	PERSON
cjfa-35356	51	2	2013	DATE
cjfa-35356	52	1	2018	DATE
cjfa-35356	53	1	2015	CARDINAL
cjfa-35356	55	1	iyoha	PERSON
cjfa-35356	55	2	2015	CARDINAL
cjfa-35356	55	3	2015	CARDINAL
cjfa-35356	56	1	2018	DATE
cjfa-35356	57	1	aremu	ORG
cjfa-35356	57	2	2018	DATE
cjfa-35356	57	3	daud omotosho	PERSON
cjfa-35356	57	4	ibrahim majeed ajibola	PERSON
cjfa-35356	57	5	lukman adedoyin58	PERSON
cjfa-35356	58	1	ibrahim	PERSON
cjfa-35356	58	2	2019	DATE
cjfa-35356	63	1	yuniarti	PERSON
cjfa-35356	63	2	2011	DATE
cjfa-35356	63	3	24	CARDINAL
cjfa-35356	63	4	2009	DATE
cjfa-35356	64	1	secondary	ORDINAL
cjfa-35356	64	2	annual	DATE
cjfa-35356	68	1	2011	DATE
cjfa-35356	68	2	nigeria	GPE
cjfa-35356	69	1	forty	CARDINAL
cjfa-35356	71	1	16 to 284 days	DATE
cjfa-35356	73	1	59	CARDINAL
cjfa-35356	73	2	2014	DATE
cjfa-35356	75	1	gls	ORG
cjfa-35356	78	1	2017	CARDINAL
cjfa-35356	78	2	the nigerian stock exchange	ORG
cjfa-35356	80	1	a six year period 2010-2015	DATE
cjfa-35356	81	1	0.6006	CARDINAL
cjfa-35356	81	2	about 60%	PERCENT
cjfa-35356	81	3	about 60%	PERCENT
cjfa-35356	82	1	nigeria	GPE
cjfa-35356	83	1	adeniyi (2018	DATE
cjfa-35356	83	2	nigeria	GPE
cjfa-35356	87	1	secondary	ORDINAL
cjfa-35356	87	2	2009-2019	DATE
cjfa-35356	90	1	ibrahim majeed ajibola	PERSON
cjfa-35356	90	2	ten	CARDINAL
cjfa-35356	90	3	nigeria stock exchange	ORG
cjfa-35356	90	4	december 2019	DATE
cjfa-35356	90	5	afrik pharmaceuticals plc	ORG
cjfa-35356	90	6	evans medical plc	ORG
cjfa-35356	90	7	fidson healthcare plc	ORG
cjfa-35356	90	8	glaxo	ORG
cjfa-35356	90	9	smithkline	PRODUCT
cjfa-35356	90	10	consumer nigeria plc	ORG
cjfa-35356	90	11	may & baker nigeria plc	ORG
cjfa-35356	90	12	neimeth international pharmac euticals plc	ORG
cjfa-35356	90	13	nigeria german	NORP
cjfa-35356	91	1	fuad	PERSON
cjfa-35356	91	2	2012	DATE
cjfa-35356	91	3	2015	DATE
cjfa-35356	91	4	2017	CARDINAL
cjfa-35356	91	5	2017	CARDINAL
cjfa-35356	91	6	nigeria	GPE
cjfa-35356	92	1	2017	CARDINAL
cjfa-35356	93	1	t + arli	GPE
cjfa-35356	93	2	t (1	CARDINAL
cjfa-35356	93	3	year	DATE
cjfa-35356	93	4	afi	ORG
cjfa-35356	93	5	year	DATE
cjfa-35356	93	6	year	DATE
cjfa-35356	93	7	year	DATE
cjfa-35356	93	8	year	DATE
cjfa-35356	93	9	t +	GPE
cjfa-35356	93	10	2	CARDINAL
cjfa-35356	93	11	61	CARDINAL
cjfa-35356	93	12	2009 2019	DATE
cjfa-35356	96	1	1	CARDINAL
cjfa-35356	98	1	max aqt	PERSON
cjfa-35356	98	2	80	CARDINAL
cjfa-35356	98	3	0.0251	CARDINAL
cjfa-35356	98	4	80	CARDINAL
cjfa-35356	98	5	0.0423	CARDINAL
cjfa-35356	98	6	80	CARDINAL
cjfa-35356	99	1	0.000 1.000	CARDINAL
cjfa-35356	99	2	80	CARDINAL
cjfa-35356	100	1	1.000	CARDINAL
cjfa-35356	100	2	2020	DATE
cjfa-35356	102	1	two	CARDINAL
cjfa-35356	102	2	greater than 0.70	CARDINAL
cjfa-35356	102	3	gujarati	ORG
cjfa-35356	102	4	2015	DATE
cjfa-35356	104	1	daud omotosho	PERSON
cjfa-35356	104	2	ibrahim majeed ajibola	PERSON
cjfa-35356	104	3	lukman adedoyin62	PERSON
cjfa-35356	105	1	2	CARDINAL
cjfa-35356	105	2	af arl	PERSON
cjfa-35356	105	3	mar afi	PERSON
cjfa-35356	105	4	aqt	ORG
cjfa-35356	105	5	1.0000	CARDINAL
cjfa-35356	105	6	0.4216 1.0000 arl	MONEY
cjfa-35356	105	7	0.1256	CARDINAL
cjfa-35356	105	8	1.0000	MONEY
cjfa-35356	105	9	0.4210 0.2034 0.4215 0.2004	MONEY
cjfa-35356	105	10	o	DATE
cjfa-35356	105	11	2020	DATE
cjfa-35356	107	1	chi2	ORG
cjfa-35356	107	2	7.55	CARDINAL
cjfa-35356	107	3	0.1864	CARDINAL
cjfa-35356	107	4	0.0500	CARDINAL
cjfa-35356	109	1	2	CARDINAL
cjfa-35356	109	2	2	CARDINAL
cjfa-35356	124	1	.0105 arl	PERSON
cjfa-35356	125	1	mar .1243	PERSON
cjfa-35356	128	1	.0511	GPE
cjfa-35356	128	2	ho	PERSON
cjfa-35356	128	3	chi2(6	ORG
cjfa-35356	128	4	7.55	CARDINAL
cjfa-35356	128	5	0.1864	CARDINAL
cjfa-35356	128	6	2020	DATE
cjfa-35356	129	1	0.7241	CARDINAL
cjfa-35356	129	2	about 0.72%	PERCENT
cjfa-35356	129	3	72%	PERCENT
cjfa-35356	130	1	about 28%	PERCENT
cjfa-35356	131	1	0.0000	CARDINAL
cjfa-35356	132	1	0528	DATE
cjfa-35356	135	1	2040	CARDINAL
cjfa-35356	135	2	1%	PERCENT
cjfa-35356	137	1	kolapo	GPE
cjfa-35356	137	2	2018	DATE
cjfa-35356	138	1	o	DATE
cjfa-35356	138	2	2020	DATE
cjfa-35356	139	1	0.7241	CARDINAL
cjfa-35356	139	2	about 0.72%	PERCENT
cjfa-35356	139	3	72%	PERCENT
cjfa-35356	140	1	63	CARDINAL
cjfa-35356	140	2	about 28%	PERCENT
cjfa-35356	141	1	1%	PERCENT
cjfa-35356	141	2	0.0000	CARDINAL
cjfa-35356	142	1	0.0528	CARDINAL
cjfa-35356	143	1	0.0528	ORG
cjfa-35356	145	1	0.2040	CARDINAL
cjfa-35356	145	2	1%	PERCENT
cjfa-35356	146	1	0.2040	CARDINAL
cjfa-35356	147	1	kolapo	GPE
cjfa-35356	147	2	2018	DATE
cjfa-35356	148	1	0.0500	CARDINAL
cjfa-35356	151	1	1%	PERCENT
cjfa-35356	154	1	2018	DATE
cjfa-35356	156	1	daud omotosho	PERSON
cjfa-35356	156	2	ibrahim majeed ajibola	PERSON
cjfa-35356	156	3	lukman adedoyin64	PERSON
cjfa-35356	156	4	0.3233	CARDINAL
cjfa-35356	156	5	5%	PERCENT
cjfa-35356	156	6	0.3233	CARDINAL
cjfa-35356	157	1	2011	DATE
cjfa-35356	158	1	0.0897	CARDINAL
cjfa-35356	158	2	10%	PERCENT
cjfa-35356	159	1	0.0897	CARDINAL
cjfa-35356	160	1	3	CARDINAL
cjfa-35356	160	2	3	CARDINAL
cjfa-35356	160	3	gls	ORG
cjfa-35356	160	4	80	CARDINAL
cjfa-35356	160	5	8	CARDINAL
cjfa-35356	161	1	10	CARDINAL
cjfa-35356	161	2	0.7013	CARDINAL
cjfa-35356	161	3	10.0	CARDINAL
cjfa-35356	161	4	10	CARDINAL
cjfa-35356	161	5	wald chi2(6	ORG
cjfa-35356	162	1	134.75	CARDINAL
cjfa-35356	163	1	0.0000 aqt coef	PERCENT
cjfa-35356	166	1	95%	PERCENT
cjfa-35356	169	1	2.88	CARDINAL
cjfa-35356	170	1	arl -.0612	PERSON
cjfa-35356	174	1	3.86 0.004	CARDINAL
cjfa-35356	174	2	8.27 0.540	TIME
cjfa-35356	176	1	3.63 0.003	CARDINAL
cjfa-35356	177	1	sigma_u	ORG
cjfa-35356	177	2	|.0641	GPE
cjfa-35356	177	3	2020	DATE
cjfa-35356	178	1	nigeria	GPE
cjfa-35356	179	1	1%	PERCENT
cjfa-35356	182	1	o	DATE
cjfa-35356	182	2	2020	DATE
cjfa-35356	183	1	nigeria	GPE
cjfa-35356	184	1	1%	PERCENT
cjfa-35356	190	1	2018	DATE
cjfa-35356	191	1	nigeria	GPE
cjfa-35356	193	1	journal of management	ORG
cjfa-35356	193	2	4(2	CARDINAL
cjfa-35356	193	3	105	CARDINAL
cjfa-35356	194	1	african development bank	ORG
cjfa-35356	194	2	2018	DATE
cjfa-35356	195	1	african	NORP
cjfa-35356	195	2	abuja	GPE
cjfa-35356	197	1	2017	CARDINAL
cjfa-35356	198	1	nigeria	GPE
cjfa-35356	199	1	international journal of accounting	ORG
cjfa-35356	199	2	6(4	CARDINAL
cjfa-35356	199	3	2	CARDINAL
cjfa-35356	200	1	aremu	ORG
cjfa-35356	200	2	m.a.	PERSON
cjfa-35356	200	3	2018	DATE
cjfa-35356	201	1	african	NORP
cjfa-35356	201	2	179	CARDINAL
cjfa-35356	202	1	ayinde	ORG
cjfa-35356	202	2	2019	DATE
cjfa-35356	204	1	business & finance	ORG
cjfa-35356	204	2	1(5	CARDINAL
cjfa-35356	204	3	23-40	CARDINAL
cjfa-35356	205	1	2015	CARDINAL
cjfa-35356	207	1	1(4	CARDINAL
cjfa-35356	207	2	40-61	CARDINAL
cjfa-35356	208	1	daud omotosho	PERSON
cjfa-35356	208	2	ibrahim majeed ajibola	PERSON
cjfa-35356	208	3	lukman adedoyin66	PERSON
cjfa-35356	208	4	bolanle	GPE
cjfa-35356	208	5	m. (	PERSON
cjfa-35356	208	6	2011	DATE
cjfa-35356	209	1	the indonesia stock exchange	ORG
cjfa-35356	211	1	gujarati	ORG
cjfa-35356	211	2	2015	CARDINAL
cjfa-35356	213	1	new york	GPE
cjfa-35356	213	2	united state of	GPE
cjfa-35356	213	3	america	GPE
cjfa-35356	213	4	mc graw	PERSON
cjfa-35356	214	1	ibrahim	PERSON
cjfa-35356	214	2	m.	PERSON
cjfa-35356	214	3	2019	DATE
cjfa-35356	215	1	nigerian	NORP
cjfa-35356	216	1	journal of financial management	ORG
cjfa-35356	216	2	2(5	CARDINAL
cjfa-35356	216	3	58	CARDINAL
cjfa-35356	217	1	iyoha	PERSON
cjfa-35356	217	2	2015	CARDINAL
cjfa-35356	218	1	bangladesh	GPE
cjfa-35356	219	1	8	CARDINAL
cjfa-35356	219	2	45	CARDINAL
cjfa-35356	220	1	a.	PERSON
cjfa-35356	220	2	2017	CARDINAL
cjfa-35356	221	1	nigerian	NORP
cjfa-35356	222	1	east ukrainian national university	ORG
cjfa-35356	223	1	kolapo	GPE
cjfa-35356	223	2	2018	DATE
cjfa-35356	224	1	nigeria	GPE
cjfa-35356	226	1	phd	PERSON
cjfa-35356	226	2	seminar	PERSON
cjfa-35356	226	3	kwara state university	ORG
cjfa-35356	227	1	llaboya	GPE
cjfa-35356	227	2	s.c.	GPE
cjfa-35356	227	3	n.s.	GPE
cjfa-35356	227	4	2014	DATE
cjfa-35356	228	1	malaysia journal of financial economics	ORG
cjfa-35356	228	2	13	CARDINAL
cjfa-35356	228	3	187	CARDINAL
cjfa-35356	229	1	mamud	ORG
cjfa-35356	229	2	b.	PERSON
cjfa-35356	229	3	2017	CARDINAL
cjfa-35356	231	1	journal of financial research	ORG
cjfa-35356	231	2	3(1	CARDINAL
cjfa-35356	231	3	208-220	CARDINAL
cjfa-35356	232	1	oladipupo	ORG
cjfa-35356	232	2	f.	PERSON
cjfa-35356	232	3	2011	DATE
cjfa-35356	233	1	nigeria	GPE
cjfa-35356	235	1	journal of management accounting	ORG
cjfa-35356	235	2	4	CARDINAL
cjfa-35356	235	3	80	CARDINAL
cjfa-35356	236	1	2018	DATE
cjfa-35356	238	1	nigerian	NORP
cjfa-35356	239	1	journal of accounting	ORG
cjfa-35356	239	2	5(3	CARDINAL
cjfa-35356	239	3	59	CARDINAL
cjfa-35356	240	1	a., & adebiyi, a.	ORG
cjfa-35356	240	2	2013	DATE
cjfa-35356	242	1	nigeria	GPE
cjfa-35356	243	1	journal of financial accounting	ORG
cjfa-35356	243	2	5	CARDINAL
cjfa-35356	243	3	100	CARDINAL
cjfa-35356	244	1	a. (2018).	ORG
cjfa-35356	246	1	singaporean journal of business economics	ORG
cjfa-35356	246	2	2(11	CARDINAL
cjfa-35356	247	1	onaolapo	PERSON
cjfa-35356	247	2	a.r.	GPE
cjfa-35356	247	3	o.b.	GPE
cjfa-35356	247	4	h.o.	PERSON
cjfa-35356	247	5	2017	CARDINAL
cjfa-35356	248	1	nigeria	GPE
cjfa-35356	249	1	journal of financial economics	ORG
cjfa-35356	249	2	5(1	CARDINAL
cjfa-35356	249	3	157	CARDINAL
cjfa-35356	250	1	opeyemi	PERSON
cjfa-35356	250	2	r.	PERSON
cjfa-35356	250	3	2017	CARDINAL
cjfa-35356	253	1	otusanya	GPE
cjfa-35356	253	2	i.m.	GPE
cjfa-35356	253	3	j.p.	PERSON
cjfa-35356	253	4	2010	DATE
cjfa-35356	254	1	nigeria	GPE
cjfa-35356	255	1	journal of economics	ORG
cjfa-35356	255	2	580786	DATE
cjfa-35356	256	1	2017	CARDINAL
cjfa-35356	257	1	vision 2020	ORG
cjfa-35356	258	1	shen	ORG
cjfa-35356	258	2	t., & hsiang-lin	ORG
cjfa-35356	258	3	e.m.	GPE
cjfa-35356	258	4	2007	DATE
cjfa-35356	259	1	saudi arabia	GPE
cjfa-35356	260	1	5(2	CARDINAL
cjfa-35356	260	2	363	CARDINAL
cjfa-35356	261	1	2018	DATE
cjfa-35356	262	1	iranian	NORP
cjfa-35356	263	1	2(3	CARDINAL
cjfa-35356	263	2	97	CARDINAL
cjfa-35356	264	1	yuniarti	PERSON
cjfa-35356	264	2	2011	DATE
cjfa-35356	265	1	5	CARDINAL
cjfa-35356	265	2	56-63	DATE