id	sid	eid	entity	type
cjfa-38788	1	1	october 7	DATE
cjfa-38788	1	2	2021	DATE
cjfa-38788	1	3	december 13, 2021	DATE
cjfa-38788	2	1	department of accounting	ORG
cjfa-38788	2	2	university of benin	ORG
cjfa-38788	2	3	benin city	GPE
cjfa-38788	2	4	edo state	ORG
cjfa-38788	2	5	nigeria	GPE
cjfa-38788	5	1	social sciences	ORG
cjfa-38788	5	2	kwara state university	ORG
cjfa-38788	5	3	malete	ORG
cjfa-38788	5	4	kwara state	PERSON
cjfa-38788	5	5	nigeria	GPE
cjfa-38788	6	1	kwara state	ORG
cjfa-38788	6	2	polytechnic	GPE
cjfa-38788	6	3	ilorin	NORP
cjfa-38788	6	4	nigeria	GPE
cjfa-38788	7	1	0002-3158-696x	CARDINAL
cjfa-38788	8	1	gydsman@gmail.com	ORG
cjfa-38788	8	2	samuel adegboyega university	PERSON
cjfa-38788	8	3	edo state	ORG
cjfa-38788	8	4	nigeria	GPE
cjfa-38788	10	1	university of benin	ORG
cjfa-38788	10	2	benin city	GPE
cjfa-38788	10	3	edo state	ORG
cjfa-38788	10	4	nigeria	GPE
cjfa-38788	10	5	+2348141598741	CARDINAL
cjfa-38788	12	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-38788	12	2	2300-12402022	DATE
cjfa-38788	12	3	11	CARDINAL
cjfa-38788	12	4	1	CARDINAL
cjfa-38788	12	5	h.o.	PERSON
cjfa-38788	12	6	usman	GPE
cjfa-38788	12	7	m.k.	GPE
cjfa-38788	12	8	m.l.	GPE
cjfa-38788	12	9	philip	PERSON
cjfa-38788	12	10	g.t.	GPE
cjfa-38788	12	11	hussien	PERSON
cjfa-38788	12	12	k.	PERSON
cjfa-38788	12	13	2022	CARDINAL
cjfa-38788	14	1	copernican journal of finance & accounting	ORG
cjfa-38788	14	2	11(1	CARDINAL
cjfa-38788	14	3	9–27	DATE
cjfa-38788	14	4	http://dx.doi	PERSON
cjfa-38788	15	1	org/10.12775	PERSON
cjfa-38788	15	2	osayantin aifuwa	PERSON
cjfa-38788	15	3	university of benin & edo	ORG
cjfa-38788	15	4	muhammed kamaldeen usman** kwara	ORG
cjfa-38788	15	5	muhammed lawal	PERSON
cjfa-38788	15	6	polytechnic gideon temidayo philip**** samuel adegboyega university	ORG
cjfa-38788	15	7	kerimu hussien***	PERSON
cjfa-38788	15	8	m. k. usman	PERSON
cjfa-38788	15	9	m. l. subair	PERSON
cjfa-38788	15	10	g. t. philip	PERSON
cjfa-38788	16	1	k. hussien10	PERSON
cjfa-38788	16	2	yoruba	GPE
cjfa-38788	16	3	igbo	NORP
cjfa-38788	17	1	j e l	PERSON
cjfa-38788	17	2	m14	ORG
cjfa-38788	18	1	nigeria	GPE
cjfa-38788	18	2	2013–2020	CARDINAL
cjfa-38788	20	1	annual	DATE
cjfa-38788	20	2	the nigeria stock exchange	ORG
cjfa-38788	22	1	yoruba	GPE
cjfa-38788	22	2	igbo	NORP
cjfa-38788	22	3	nigeria	GPE
cjfa-38788	24	1	igbo	NORP
cjfa-38788	25	1	sr	ORG
cjfa-38788	25	2	daily	DATE
cjfa-38788	26	1	2015	CARDINAL
cjfa-38788	26	2	united nations	ORG
cjfa-38788	26	3	un	ORG
cjfa-38788	26	4	sdg	ORG
cjfa-38788	26	5	2030	PRODUCT
cjfa-38788	26	6	gold & aifuwa	ORG
cjfa-38788	26	7	2020	DATE
cjfa-38788	27	1	sr	ORG
cjfa-38788	27	2	adegboye	GPE
cjfa-38788	27	3	ajetunmobi &	ORG
cjfa-38788	27	4	2019	DATE
cjfa-38788	28	1	sr	ORG
cjfa-38788	29	1	11	CARDINAL
cjfa-38788	29	2	sr	ORG
cjfa-38788	29	3	2016	DATE
cjfa-38788	29	4	umukoro et al.	PERSON
cjfa-38788	29	5	2019	DATE
cjfa-38788	30	1	ismail & latiff	ORG
cjfa-38788	30	2	2019	DATE
cjfa-38788	32	1	smith, smith & verner	ORG
cjfa-38788	32	2	2006	DATE
cjfa-38788	32	3	edewo, aluko & folarin	ORG
cjfa-38788	32	4	2014	DATE
cjfa-38788	34	1	smith et al	PERSON
cjfa-38788	35	1	2006	DATE
cjfa-38788	36	1	anderson	PERSON
cjfa-38788	36	2	upadhyay	PERSON
cjfa-38788	36	3	zhao	PERSON
cjfa-38788	36	4	2011	DATE
cjfa-38788	38	1	malaysia	GPE
cjfa-38788	38	2	indonesia	GPE
cjfa-38788	38	3	bakar, ghazali & ahmad	ORG
cjfa-38788	38	4	2019	DATE
cjfa-38788	38	5	shamil	ORG
cjfa-38788	38	6	shaikh	PERSON
cjfa-38788	38	7	ho & krishnan	PERSON
cjfa-38788	38	8	2014	DATE
cjfa-38788	39	1	nigerian	NORP
cjfa-38788	40	1	ilaboya & ashafoke	ORG
cjfa-38788	40	2	2017	DATE
cjfa-38788	40	3	ilogho	PERSON
cjfa-38788	40	4	2017	DATE
cjfa-38788	40	5	& eriki	ORG
cjfa-38788	40	6	2013	DATE
cjfa-38788	42	1	the central bank of nigeria	ORG
cjfa-38788	42	2	nine	CARDINAL
cjfa-38788	42	3	2019	DATE
cjfa-38788	43	1	h. o. aifuwa	PERSON
cjfa-38788	43	2	m. k. usman	PERSON
cjfa-38788	43	3	m. l. subair	PERSON
cjfa-38788	43	4	g. t. philip	PERSON
cjfa-38788	43	5	k. hussien12	PERSON
cjfa-38788	43	6	2021	CARDINAL
cjfa-38788	43	7	2020	DATE
cjfa-38788	43	8	sr	ORG
cjfa-38788	44	1	sr	ORG
cjfa-38788	44	2	musa et al.	PERSON
cjfa-38788	44	3	2020	DATE
cjfa-38788	45	1	bakar et al	PERSON
cjfa-38788	46	1	2019	DATE
cjfa-38788	46	2	sr	ORG
cjfa-38788	47	1	gri	ORG
cjfa-38788	47	2	2019	DATE
cjfa-38788	47	3	sr	ORG
cjfa-38788	47	4	daily	DATE
cjfa-38788	48	1	three	CARDINAL
cjfa-38788	49	1	the central bank of nigeria	ORG
cjfa-38788	49	2	nine	CARDINAL
cjfa-38788	49	3	2019	DATE
cjfa-38788	50	1	okolie	PERSON
cjfa-38788	50	2	2020	DATE
cjfa-38788	50	3	nigerian	NORP
cjfa-38788	50	4	nigeria	GPE
cjfa-38788	50	5	the central bank of nigeria	ORG
cjfa-38788	50	6	cbn	ORG
cjfa-38788	53	1	nigeria	GPE
cjfa-38788	53	2	about 250	CARDINAL
cjfa-38788	53	3	500	CARDINAL
cjfa-38788	53	4	2021	CARDINAL
cjfa-38788	55	1	igbo	NORP
cjfa-38788	56	1	ujunwa	ORG
cjfa-38788	56	2	2012	DATE
cjfa-38788	56	3	three	CARDINAL
cjfa-38788	58	1	13	CARDINAL
cjfa-38788	58	2	nigeria	GPE
cjfa-38788	59	1	bakassi	PERSON
cjfa-38788	60	1	congress	ORG
cjfa-38788	60	2	igbo	NORP
cjfa-38788	60	3	congress	ORG
cjfa-38788	60	4	ipc	ORG
cjfa-38788	60	5	2010	DATE
cjfa-38788	61	1	congress	ORG
cjfa-38788	61	2	apc	ORG
cjfa-38788	61	3	biafra	PERSON
cjfa-38788	61	4	2010	DATE
cjfa-38788	62	1	nigeria	GPE
cjfa-38788	62	2	2012	DATE
cjfa-38788	64	1	zhang	PERSON
cjfa-38788	64	2	2012	DATE
cjfa-38788	65	1	fitzsimmons	ORG
cjfa-38788	65	2	2013	DATE
cjfa-38788	66	1	2021	CARDINAL
cjfa-38788	67	1	butler	PERSON
cjfa-38788	67	2	2012	DATE
cjfa-38788	67	3	2008	DATE
cjfa-38788	68	1	barney	PERSON
cjfa-38788	68	2	1991	DATE
cjfa-38788	70	1	randolph	PERSON
cjfa-38788	70	2	dess	PERSON
cjfa-38788	70	3	1984	DATE
cjfa-38788	71	1	watson	PERSON
cjfa-38788	71	2	kumor	PERSON
cjfa-38788	71	3	michealson	PERSON
cjfa-38788	71	4	1993	DATE
cjfa-38788	72	1	xin (	ORG
cjfa-38788	72	2	1999	DATE
cjfa-38788	73	1	nigeria	GPE
cjfa-38788	73	2	eriki	GPE
cjfa-38788	73	3	2013	DATE
cjfa-38788	73	4	three	CARDINAL
cjfa-38788	74	1	2021	CARDINAL
cjfa-38788	75	1	1999	DATE
cjfa-38788	75	2	carter	PERSON
cjfa-38788	75	3	2003	DATE
cjfa-38788	75	4	h. o. aifuwa	PERSON
cjfa-38788	75	5	m. k. usman	PERSON
cjfa-38788	75	6	m. l. subair	PERSON
cjfa-38788	75	7	g. t. philip	PERSON
cjfa-38788	75	8	k. hussien14	PERSON
cjfa-38788	75	9	2012	DATE
cjfa-38788	75	10	carter et al.	PERSON
cjfa-38788	75	11	2010	DATE
cjfa-38788	75	12	2013	DATE
cjfa-38788	75	13	garba & abubakar	ORG
cjfa-38788	75	14	2014	DATE
cjfa-38788	75	15	2009	DATE
cjfa-38788	75	16	zahra & stanton	ORG
cjfa-38788	75	17	1988	DATE
cjfa-38788	75	18	ilaboya & ashafoke	ORG
cjfa-38788	75	19	2017	DATE
cjfa-38788	77	1	1999	DATE
cjfa-38788	77	2	carter	PERSON
cjfa-38788	77	3	2003	DATE
cjfa-38788	78	1	2012	DATE
cjfa-38788	78	2	carter et al.	PERSON
cjfa-38788	78	3	2010	DATE
cjfa-38788	78	4	eriki	GPE
cjfa-38788	78	5	2013	DATE
cjfa-38788	78	6	2017	CARDINAL
cjfa-38788	78	7	garba	PERSON
cjfa-38788	78	8	abubakar	PERSON
cjfa-38788	78	9	2014	DATE
cjfa-38788	78	10	2009b	DATE
cjfa-38788	78	11	2009c	DATE
cjfa-38788	78	12	zahra	PERSON
cjfa-38788	78	13	stanton	PERSON
cjfa-38788	78	14	1988	DATE
cjfa-38788	79	1	bakar et al.	PERSON
cjfa-38788	79	2	2019	DATE
cjfa-38788	79	3	shamil et al.	PERSON
cjfa-38788	79	4	2014	DATE
cjfa-38788	80	1	148	CARDINAL
cjfa-38788	80	2	the sri lanka stock exchange	ORG
cjfa-38788	80	3	shamil et al	PERSON
cjfa-38788	81	1	2014	DATE
cjfa-38788	82	1	malaysia	GPE
cjfa-38788	82	2	bakar et al	PERSON
cjfa-38788	83	1	2019	DATE
cjfa-38788	83	2	100	CARDINAL
cjfa-38788	83	3	malaysian	NORP
cjfa-38788	85	1	yoruba ethnic group	ORG
cjfa-38788	86	1	igbo	NORP
cjfa-38788	90	1	15	CARDINAL
cjfa-38788	90	2	1974	DATE
cjfa-38788	94	1	2021	CARDINAL
cjfa-38788	95	1	eriki	GPE
cjfa-38788	95	2	2013	DATE
cjfa-38788	96	1	shamil et al	PERSON
cjfa-38788	97	1	2014	DATE
cjfa-38788	98	1	snr = ƒ(hausa	PERSON
cjfa-38788	99	1	yoruba	GPE
cjfa-38788	99	2	igbo	NORP
cjfa-38788	99	3	1	CARDINAL
cjfa-38788	99	4	2	CARDINAL
cjfa-38788	99	5	igbo	NORP
cjfa-38788	99	6	igbo	NORP
cjfa-38788	100	1	m. k. usman	PERSON
cjfa-38788	100	2	m. l. subair	PERSON
cjfa-38788	100	3	g. t. philip	PERSON
cjfa-38788	100	4	k. hussien16	PERSON
cjfa-38788	102	1	thirteen	CARDINAL
cjfa-38788	102	2	nigeria	GPE
cjfa-38788	103	1	secondary	ORDINAL
cjfa-38788	103	2	the nigerian stock exchange	ORG
cjfa-38788	103	3	2013 to 2020	DATE
cjfa-38788	107	1	one	CARDINAL
cjfa-38788	107	2	1	CARDINAL
cjfa-38788	107	3	zero	CARDINAL
cjfa-38788	110	1	thirteen	CARDINAL
cjfa-38788	110	2	nigeria	GPE
cjfa-38788	111	1	secondary	ORDINAL
cjfa-38788	111	2	the nigerian stock exchange	ORG
cjfa-38788	111	3	2013 to 2020	DATE
cjfa-38788	115	1	one	CARDINAL
cjfa-38788	115	2	1	CARDINAL
cjfa-38788	115	3	zero	CARDINAL
cjfa-38788	116	1	𝑆𝑆𝑆𝑆𝑆𝑆	ORG
cjfa-38788	116	2	snr =	PERSON
cjfa-38788	116	3	158	CARDINAL
cjfa-38788	116	4	1	CARDINAL
cjfa-38788	116	5	2013	DATE
cjfa-38788	116	6	iyafekhe et al	PERSON
cjfa-38788	117	1	2020	DATE
cjfa-38788	117	2	eriki	GPE
cjfa-38788	117	3	2013	DATE
cjfa-38788	117	4	yoruba board	ORG
cjfa-38788	117	5	eriki	GPE
cjfa-38788	117	6	2013	DATE
cjfa-38788	117	7	snr =	PERSON
cjfa-38788	117	8	158	CARDINAL
cjfa-38788	118	1	17	CARDINAL
cjfa-38788	118	2	1	CARDINAL
cjfa-38788	118	3	2013	DATE
cjfa-38788	118	4	iyafekhe et al	PERSON
cjfa-38788	119	1	2020	DATE
cjfa-38788	119	2	eriki	GPE
cjfa-38788	119	3	2013	DATE
cjfa-38788	119	4	yoruba board	ORG
cjfa-38788	119	5	eriki	GPE
cjfa-38788	119	6	2013	DATE
cjfa-38788	119	7	igbo	NORP
cjfa-38788	119	8	igbo board	ORG
cjfa-38788	119	9	eriki	GPE
cjfa-38788	119	10	2013	DATE
cjfa-38788	119	11	an accounting year	DATE
cjfa-38788	120	1	2021	CARDINAL
cjfa-38788	120	2	ashafoke	ORG
cjfa-38788	120	3	2017	CARDINAL
cjfa-38788	121	1	2021	CARDINAL
cjfa-38788	121	2	o	DATE
cjfa-38788	121	3	2021	CARDINAL
cjfa-38788	122	1	h. o. aifuwa	PERSON
cjfa-38788	122	2	m. k. usman	PERSON
cjfa-38788	122	3	m. l. subair	PERSON
cjfa-38788	122	4	g. t. philip	PERSON
cjfa-38788	122	5	k. hussien18	PERSON
cjfa-38788	122	6	2	CARDINAL
cjfa-38788	124	1	dev snr 0.375215	PERSON
cjfa-38788	124	2	0.128129 0.000000 0.250000	MONEY
cjfa-38788	124	3	0.068285	GPE
cjfa-38788	124	4	0.650247 0.500000	MONEY
cjfa-38788	124	5	1.606731	CARDINAL
cjfa-38788	124	6	13.605311	CARDINAL
cjfa-38788	124	7	9.286695	CARDINAL
cjfa-38788	125	1	2021	CARDINAL
cjfa-38788	125	2	2	CARDINAL
cjfa-38788	126	1	0.375	CARDINAL
cjfa-38788	126	2	0.187	CARDINAL
cjfa-38788	126	3	nigeria	GPE
cjfa-38788	127	1	yoruba	GPE
cjfa-38788	127	2	igbo	NORP
cjfa-38788	127	3	0.128	CARDINAL
cjfa-38788	127	4	0.650	CARDINAL
cjfa-38788	127	5	0.136	CARDINAL
cjfa-38788	127	6	0.087	CARDINAL
cjfa-38788	128	1	about 13%	PERCENT
cjfa-38788	128	2	65%	PERCENT
cjfa-38788	128	3	14%	PERCENT
cjfa-38788	128	4	igbo	NORP
cjfa-38788	128	5	about 9%	PERCENT
cjfa-38788	129	1	6	CARDINAL
cjfa-38788	129	2	1.606	CARDINAL
cjfa-38788	130	1	10	CARDINAL
cjfa-38788	130	2	4	CARDINAL
cjfa-38788	131	1	about 14	CARDINAL
cjfa-38788	131	2	n8,882,551	ORG
cjfa-38788	131	3	n9,675,762	PRODUCT
cjfa-38788	132	1	19	CARDINAL
cjfa-38788	132	2	3	CARDINAL
cjfa-38788	132	3	snr hausa yoruba	ORG
cjfa-38788	132	4	igbo	NORP
cjfa-38788	132	5	snr 1.000000	PRODUCT
cjfa-38788	132	6	1.000000	CARDINAL
cjfa-38788	133	1	1.000000	CARDINAL
cjfa-38788	133	2	0.306290	CARDINAL
cjfa-38788	133	3	1.000000	CARDINAL
cjfa-38788	133	4	0.440579	CARDINAL
cjfa-38788	133	5	1.000000 bmeet	MONEY
cjfa-38788	133	6	0.000671	MONEY
cjfa-38788	133	7	0.184913 -0.314622 0.406328 0.022127 -0.173691	QUANTITY
cjfa-38788	134	1	1.000000	MONEY
cjfa-38788	134	2	0.519331 0.259638	MONEY
cjfa-38788	134	3	o	DATE
cjfa-38788	134	4	2021	CARDINAL
cjfa-38788	135	1	0.80	CARDINAL
cjfa-38788	137	1	4	CARDINAL
cjfa-38788	137	2	0.027022 96.43436 na hausa	MONEY
cjfa-38788	137	3	0.009817	CARDINAL
cjfa-38788	137	4	1.305830	MONEY
cjfa-38788	137	5	0.008443 11.56250	CARDINAL
cjfa-38788	137	6	0.013545 10.68079	MONEY
cjfa-38788	137	7	1.114819 bmeet	MONEY
cjfa-38788	137	8	0.018339	CARDINAL
cjfa-38788	137	9	0.307859	CARDINAL
cjfa-38788	137	10	1.040792	MONEY
cjfa-38788	137	11	0.000197 80.46527	MONEY
cjfa-38788	137	12	1.372489	ORG
cjfa-38788	137	13	o	DATE
cjfa-38788	137	14	2021	CARDINAL
cjfa-38788	138	1	h. o. aifuwa	PERSON
cjfa-38788	138	2	m. k. usman	PERSON
cjfa-38788	138	3	m. l. subair	PERSON
cjfa-38788	138	4	g. t. philip	PERSON
cjfa-38788	138	5	k. hussien20	PERSON
cjfa-38788	139	1	10	CARDINAL
cjfa-38788	140	1	1	CARDINAL
cjfa-38788	141	1	10	CARDINAL
cjfa-38788	142	1	1	CARDINAL
cjfa-38788	142	2	2021	CARDINAL
cjfa-38788	143	1	2.899	CARDINAL
cjfa-38788	145	1	3	CARDINAL
cjfa-38788	145	2	olsen	PERSON
cjfa-38788	145	3	devore	PERSON
cjfa-38788	145	4	2008	DATE
cjfa-38788	146	1	5%	PERCENT
cjfa-38788	146	2	2014	DATE
cjfa-38788	147	1	5	CARDINAL
cjfa-38788	147	2	14	CARDINAL
cjfa-38788	148	1	2	CARDINAL
cjfa-38788	148	2	103	CARDINAL
cjfa-38788	148	3	1.93e-16	CARDINAL
cjfa-38788	149	1	0.332656	CARDINAL
cjfa-38788	150	1	0.163954	CARDINAL
cjfa-38788	150	2	2.899705	CARDINAL
cjfa-38788	150	3	0.442534	CARDINAL
cjfa-38788	151	1	0.801502	TIME
cjfa-38788	151	2	2	CARDINAL
cjfa-38788	151	3	103	CARDINAL
cjfa-38788	151	4	1.93e-16	CARDINAL
cjfa-38788	151	5	0.332656	CARDINAL
cjfa-38788	152	1	0.163954	CARDINAL
cjfa-38788	152	2	2.899705	CARDINAL
cjfa-38788	152	3	0.442534	CARDINAL
cjfa-38788	153	1	2021	CARDINAL
cjfa-38788	154	1	2.899	CARDINAL
cjfa-38788	156	1	3	CARDINAL
cjfa-38788	156	2	olsen	PERSON
cjfa-38788	156	3	devore	PERSON
cjfa-38788	156	4	2008	DATE
cjfa-38788	157	1	5%	PERCENT
cjfa-38788	157	2	2014	DATE
cjfa-38788	158	1	21	CARDINAL
cjfa-38788	158	2	5	CARDINAL
cjfa-38788	158	3	0.673695	CARDINAL
cjfa-38788	159	1	0.5123	CARDINAL
cjfa-38788	159	2	1.470959	CARDINAL
cjfa-38788	160	1	chi-square(2	PERSON
cjfa-38788	161	1	0.4793	CARDINAL
cjfa-38788	161	2	o	DATE
cjfa-38788	161	3	2021	CARDINAL
cjfa-38788	162	1	0.674	CARDINAL
cjfa-38788	162	2	0.05	CARDINAL
cjfa-38788	163	1	6	CARDINAL
cjfa-38788	164	1	0.950925	CARDINAL
cjfa-38788	166	1	0.1003	CARDINAL
cjfa-38788	166	2	1.39710	CARDINAL
cjfa-38788	167	1	chi-square(7	PERSON
cjfa-38788	167	2	0.0801	CARDINAL
cjfa-38788	167	3	1.36989	CARDINAL
cjfa-38788	168	1	chi-square(7	PERSON
cjfa-38788	169	1	0.0607	CARDINAL
cjfa-38788	169	2	2021	CARDINAL
cjfa-38788	170	1	0.950925	CARDINAL
cjfa-38788	170	2	0.1003	CARDINAL
cjfa-38788	170	3	0.05	CARDINAL
cjfa-38788	172	1	7	CARDINAL
cjfa-38788	172	2	misspecification ramsey	PERSON
cjfa-38788	172	3	0.030085 94	MONEY
cjfa-38788	172	4	0.9761	CARDINAL
cjfa-38788	172	5	0.000905	CARDINAL
cjfa-38788	172	6	1	CARDINAL
cjfa-38788	172	7	101	CARDINAL
cjfa-38788	172	8	0.9761	CARDINAL
cjfa-38788	172	9	0.000992 1	MONEY
cjfa-38788	172	10	o	DATE
cjfa-38788	172	11	2021	CARDINAL
cjfa-38788	173	1	h. o. aifuwa	PERSON
cjfa-38788	173	2	m. k. usman	PERSON
cjfa-38788	173	3	m. l. subair	PERSON
cjfa-38788	173	4	g. t. philip	PERSON
cjfa-38788	173	5	k. hussien22	PERSON
cjfa-38788	174	1	ramsey	PERSON
cjfa-38788	175	1	0.3008	MONEY
cjfa-38788	175	2	0.9761	CARDINAL
cjfa-38788	175	3	0.05	CARDINAL
cjfa-38788	177	1	8	CARDINAL
cjfa-38788	177	2	hausman	PERSON
cjfa-38788	178	1	0.220510	CARDINAL
cjfa-38788	178	2	2,102	CARDINAL
cjfa-38788	178	3	0.8047	CARDINAL
cjfa-38788	178	4	o	DATE
cjfa-38788	178	5	2021	CARDINAL
cjfa-38788	179	1	8	CARDINAL
cjfa-38788	179	2	2,74	CARDINAL
cjfa-38788	180	1	0.220510	CARDINAL
cjfa-38788	180	2	0.8047	CARDINAL
cjfa-38788	182	1	9	CARDINAL
cjfa-38788	184	1	16.9471	CARDINAL
cjfa-38788	184	2	0.2432	MONEY
cjfa-38788	184	3	0.6237	CARDINAL
cjfa-38788	184	4	0.5650	CARDINAL
cjfa-38788	185	1	0.0050	CARDINAL
cjfa-38788	185	2	0.0112	CARDINAL
cjfa-38788	185	3	0.0132 0.0086	CARDINAL
cjfa-38788	185	4	0.1329 hausa*yoruba	PERSON
cjfa-38788	185	5	0.1046 0.1743 0.6004	MONEY
cjfa-38788	185	6	31.9874	CARDINAL
cjfa-38788	185	7	0.6154	CARDINAL
cjfa-38788	185	8	14.1571	CARDINAL
cjfa-38788	185	9	0.8042	CARDINAL
cjfa-38788	185	10	23	CARDINAL
cjfa-38788	187	1	28.4093	CARDINAL
cjfa-38788	187	2	0.4433	CARDINAL
cjfa-38788	188	1	258.2965	CARDINAL
cjfa-38788	188	2	0.0032	CARDINAL
cjfa-38788	189	1	0.0106	CARDINAL
cjfa-38788	189	2	1.2314	CARDINAL
cjfa-38788	189	3	0.0086	CARDINAL
cjfa-38788	189	4	1.7203	CARDINAL
cjfa-38788	189	5	0.204215	CARDINAL
cjfa-38788	189	6	31.263721	CARDINAL
cjfa-38788	189	7	0.001603	CARDINAL
cjfa-38788	189	8	durbin-watson	ORG
cjfa-38788	189	9	2.048	CARDINAL
cjfa-38788	189	10	5 per cent	MONEY
cjfa-38788	189	11	o	DATE
cjfa-38788	189	12	2021	CARDINAL
cjfa-38788	190	1	9	CARDINAL
cjfa-38788	190	2	nigeria	GPE
cjfa-38788	190	3	31.2367	CARDINAL
cjfa-38788	190	4	0.0016	CARDINAL
cjfa-38788	190	5	0.05	CARDINAL
cjfa-38788	191	1	0.7693	CARDINAL
cjfa-38788	191	2	about 77%	PERCENT
cjfa-38788	192	1	about 23%	PERCENT
cjfa-38788	192	2	0.004587	CARDINAL
cjfa-38788	193	1	nigeria	GPE
cjfa-38788	193	2	0.6237	CARDINAL
cjfa-38788	193	3	0.2863	CARDINAL
cjfa-38788	193	4	0.0345 < 0.05	MONEY
cjfa-38788	195	1	secondly	ORDINAL
cjfa-38788	195	2	nigeria	GPE
cjfa-38788	195	3	0.5650	CARDINAL
cjfa-38788	195	4	9	CARDINAL
cjfa-38788	195	5	m. k. usman	PERSON
cjfa-38788	195	6	m. l. subair	PERSON
cjfa-38788	195	7	g. t. philip	PERSON
cjfa-38788	195	8	k. hussien24	PERSON
cjfa-38788	197	1	0.0050	CARDINAL
cjfa-38788	197	2	0.05	CARDINAL
cjfa-38788	198	1	yoruba ethnic group	ORG
cjfa-38788	199	1	thirdly	ORDINAL
cjfa-38788	199	2	igbo	NORP
cjfa-38788	199	3	nigeria	GPE
cjfa-38788	199	4	0.0132	CARDINAL
cjfa-38788	199	5	0.0194	TIME
cjfa-38788	199	6	0.5648	CARDINAL
cjfa-38788	199	7	0.05	CARDINAL
cjfa-38788	200	1	igbo	NORP
cjfa-38788	201	1	nigeria	GPE
cjfa-38788	201	2	0.0132	CARDINAL
cjfa-38788	201	3	0.0194	TIME
cjfa-38788	201	4	0.5648	CARDINAL
cjfa-38788	201	5	0.05	CARDINAL
cjfa-38788	203	1	nigeria	GPE
cjfa-38788	204	1	igbo	NORP
cjfa-38788	204	2	yoruba	GPE
cjfa-38788	204	3	igbo	NORP
cjfa-38788	204	4	yoruba	GPE
cjfa-38788	204	5	igbo	NORP
cjfa-38788	204	6	yoruba	GPE
cjfa-38788	204	7	igbo	NORP
cjfa-38788	204	8	nigeria	GPE
cjfa-38788	205	1	yoruba	GPE
cjfa-38788	205	2	igbo	NORP
cjfa-38788	205	3	nigeria	GPE
cjfa-38788	206	1	nigeria	GPE
cjfa-38788	207	1	nigeria	GPE
cjfa-38788	207	2	nigeria	GPE
cjfa-38788	208	1	yoruba	GPE
cjfa-38788	208	2	igbo	NORP
cjfa-38788	208	3	nigeria	GPE
cjfa-38788	209	1	nigeria	GPE
cjfa-38788	210	1	25	CARDINAL
cjfa-38788	211	1	igbo	NORP
cjfa-38788	213	1	igbo	NORP
cjfa-38788	214	1	h.o.	PERSON
cjfa-38788	214	2	2020	DATE
cjfa-38788	216	1	copernican journal of finance & accounting	ORG
cjfa-38788	216	2	9(1	CARDINAL
cjfa-38788	216	3	9–29	CARDINAL
cjfa-38788	218	1	aifuwa	PERSON
cjfa-38788	218	2	h.o.	PERSON
cjfa-38788	218	3	2021	CARDINAL
cjfa-38788	219	1	nigeria	GPE
cjfa-38788	220	1	university of benin	ORG
cjfa-38788	220	2	nigeria	GPE
cjfa-38788	221	1	anderson	PERSON
cjfa-38788	221	2	r.c.	GPE
cjfa-38788	221	3	reeb, d.m.	ORG
cjfa-38788	221	4	upadhyay, a., & zhao	ORG
cjfa-38788	221	5	w.	PERSON
cjfa-38788	221	6	2011	DATE
cjfa-38788	223	1	40(1	CARDINAL
cjfa-38788	223	2	5–38	DATE
cjfa-38788	225	1	bakar	PERSON
cjfa-38788	225	2	ghazali	PERSON
cjfa-38788	225	3	n.a.b.m.	GPE
cjfa-38788	225	4	m.b.	PERSON
cjfa-38788	225	5	2019	DATE
cjfa-38788	226	1	malaysia	GPE
cjfa-38788	227	1	international journal of academic research	ORG
cjfa-38788	227	2	9(2	CARDINAL
cjfa-38788	227	3	1044–1067	CARDINAL
cjfa-38788	227	4	barney	PERSON
cjfa-38788	227	5	j. (	PERSON
cjfa-38788	227	6	1991	DATE
cjfa-38788	229	1	journal of management	ORG
cjfa-38788	229	2	17(1	CARDINAL
cjfa-38788	230	1	biggins	PERSON
cjfa-38788	230	2	j.v.	GPE
cjfa-38788	230	3	1999	DATE
cjfa-38788	232	1	20(117	CARDINAL
cjfa-38788	232	2	11–17	CARDINAL
cjfa-38788	233	1	butler	ORG
cjfa-38788	233	2	s.r.	GPE
cjfa-38788	233	3	2012	DATE
cjfa-38788	235	1	virginia law & business review	ORG
cjfa-38788	235	2	7(1	DATE
cjfa-38788	235	3	61–96	CARDINAL
cjfa-38788	236	1	carter	PERSON
cjfa-38788	236	2	d.a.	PERSON
cjfa-38788	236	3	b.j.	GPE
cjfa-38788	236	4	w.g.	GPE
cjfa-38788	236	5	2003	DATE
cjfa-38788	238	1	38	CARDINAL
cjfa-38788	238	2	33–53	CARDINAL
cjfa-38788	239	1	carter	PERSON
cjfa-38788	239	2	d.a.	PERSON
cjfa-38788	239	3	b.j.	GPE
cjfa-38788	239	4	w.g.	GPE
cjfa-38788	239	5	2008	DATE
cjfa-38788	241	1	ssrn electronic journal	ORG
cjfa-38788	241	2	15	CARDINAL
cjfa-38788	243	1	edewo	GPE
cjfa-38788	243	2	p.a.	GPE
cjfa-38788	243	3	aluko	ORG
cjfa-38788	243	4	y.a.	GPE
cjfa-38788	243	5	f.	PERSON
cjfa-38788	243	6	2014	DATE
cjfa-38788	244	1	nigeria	GPE
cjfa-38788	245	1	4(6	CARDINAL
cjfa-38788	245	2	fitzsimmons	ORG
cjfa-38788	245	3	s.r.	GPE
cjfa-38788	245	4	2013	DATE
cjfa-38788	247	1	academy of management review	ORG
cjfa-38788	247	2	38(4	CARDINAL
cjfa-38788	247	3	525	CARDINAL
cjfa-38788	247	4	549	CARDINAL
cjfa-38788	248	1	h. o. aifuwa	PERSON
cjfa-38788	248	2	m. k. usman	PERSON
cjfa-38788	248	3	m. l. subair	PERSON
cjfa-38788	248	4	g. t. philip	PERSON
cjfa-38788	248	5	k. hussien26 garba	PERSON
cjfa-38788	248	6	t., & abubakar	ORG
cjfa-38788	248	7	b.a.	GPE
cjfa-38788	248	8	2014	DATE
cjfa-38788	249	1	nigeria	GPE
cjfa-38788	250	1	asian	NORP
cjfa-38788	250	2	4(2	CARDINAL
cjfa-38788	250	3	257–277	CARDINAL
cjfa-38788	251	1	2019	CARDINAL
cjfa-38788	253	1	n.o.	GPE
cjfa-38788	253	2	aifuwa	PERSON
cjfa-38788	253	3	h.o.	PERSON
cjfa-38788	253	4	usman	GPE
cjfa-38788	253	5	m.k.	GPE
cjfa-38788	253	6	m.l.	GPE
cjfa-38788	253	7	a., & oloyede	ORG
cjfa-38788	253	8	b.m.	GPE
cjfa-38788	253	9	2021	CARDINAL
cjfa-38788	255	1	spiru haret university	ORG
cjfa-38788	256	1	21(1	CARDINAL
cjfa-38788	256	2	109–129	CARDINAL
cjfa-38788	257	1	ilaboya	PERSON
cjfa-38788	257	2	o.j.	GPE
cjfa-38788	257	3	t.	GPE
cjfa-38788	257	4	2017	CARDINAL
cjfa-38788	258	1	nigeria	GPE
cjfa-38788	259	1	international journal of management	ORG
cjfa-38788	259	2	4(10	CARDINAL
cjfa-38788	259	3	1002–1019	DATE
cjfa-38788	260	1	ilogho	PERSON
cjfa-38788	260	2	c.o.	GPE
cjfa-38788	260	3	2017	CARDINAL
cjfa-38788	261	1	nigeria	GPE
cjfa-38788	262	1	covenant university	ORG
cjfa-38788	262	2	ota	ORG
cjfa-38788	262	3	ogun state	GPE
cjfa-38788	263	1	ismail	PERSON
cjfa-38788	263	2	2019	CARDINAL
cjfa-38788	265	1	international journal of financial research	ORG
cjfa-38788	265	2	10(3	CARDINAL
cjfa-38788	265	3	31–50	CARDINAL
cjfa-38788	266	1	http://dx.doi.org/10.5430/ijfr	ORG
cjfa-38788	267	1	iyafekhe	PERSON
cjfa-38788	267	2	v.u.	GPE
cjfa-38788	267	3	& odu	ORG
cjfa-38788	267	4	2020	DATE
cjfa-38788	268	1	nigeria	GPE
cjfa-38788	269	1	202–229	CARDINAL
cjfa-38788	270	1	m., & koladaisamy	ORG
cjfa-38788	270	2	i.	PERSON
cjfa-38788	270	3	2009	DATE
cjfa-38788	271	1	malaysian	NORP
cjfa-38788	272	1	2(3	CARDINAL
cjfa-38788	272	2	139–148	CARDINAL
cjfa-38788	273	1	musa	PERSON
cjfa-38788	273	2	n.o.	GPE
cjfa-38788	273	3	h.o.	PERSON
cjfa-38788	273	4	2020	DATE
cjfa-38788	275	1	izvestiya journal	ORG
cjfa-38788	275	2	varna university of economics	ORG
cjfa-38788	275	3	64(4	CARDINAL
cjfa-38788	275	4	337–398	CARDINAL
cjfa-38788	276	1	okolie	PERSON
cjfa-38788	276	2	a.o.	GPE
cjfa-38788	276	3	c.a.	GPE
cjfa-38788	276	4	2020	DATE
cjfa-38788	277	1	nigeria	GPE
cjfa-38788	278	1	international business & economics	ORG
cjfa-38788	278	2	2(2	CARDINAL
cjfa-38788	278	3	68	CARDINAL
cjfa-38788	279	1	omoye	PERSON
cjfa-38788	279	2	s.a.	GPE
cjfa-38788	279	3	& eriki	ORG
cjfa-38788	279	4	p.o.	GPE
cjfa-38788	279	5	2013	DATE
cjfa-38788	280	1	nigeria	GPE
cjfa-38788	281	1	african journal of social sciences	ORG
cjfa-38788	281	2	3(4	CARDINAL
cjfa-38788	281	3	35–45	CARDINAL
cjfa-38788	282	1	l.h.	GPE
cjfa-38788	282	2	eisenhardt	GPE
cjfa-38788	282	3	k.m.	ORG
cjfa-38788	282	4	k.r.	GPE
cjfa-38788	282	5	1999	DATE
cjfa-38788	284	1	quarterly	DATE
cjfa-38788	284	2	44	DATE
cjfa-38788	284	3	1–28	CARDINAL
cjfa-38788	285	1	r.	NORP
cjfa-38788	285	2	olsen	PERSON
cjfa-38788	285	3	c., & devore	ORG
cjfa-38788	285	4	j. (2008	PERSON
cjfa-38788	287	1	london	GPE
cjfa-38788	288	1	randolph	GPE
cjfa-38788	288	2	w.a.	GPE
cjfa-38788	288	3	g.g.	GPE
cjfa-38788	288	4	1984	DATE
cjfa-38788	290	1	academy of management review	ORG
cjfa-38788	290	2	9	CARDINAL
cjfa-38788	290	3	114–127	DATE
cjfa-38788	292	1	r.	PERSON
cjfa-38788	292	2	2010	DATE
cjfa-38788	293	1	nigeria	GPE
cjfa-38788	294	1	european journal	ORG
cjfa-38788	294	2	social sciences	ORG
cjfa-38788	294	3	13(3	CARDINAL
cjfa-38788	294	4	345–353	CARDINAL
cjfa-38788	295	1	27	CARDINAL
cjfa-38788	295	2	shamil	ORG
cjfa-38788	295	3	m.s.	GPE
cjfa-38788	295	4	shaikh	PERSON
cjfa-38788	295	5	j.m.	GPE
cjfa-38788	295	6	ho	PERSON
cjfa-38788	295	7	a.	PERSON
cjfa-38788	295	8	2014	DATE
cjfa-38788	296	1	sri lankan	NORP
cjfa-38788	297	1	asian	NORP
cjfa-38788	297	2	22(2	CARDINAL
cjfa-38788	297	3	78–97	CARDINAL
cjfa-38788	298	1	m. (	PERSON
cjfa-38788	298	2	2006	DATE
cjfa-38788	299	1	2,500	CARDINAL
cjfa-38788	299	2	danish	NORP
cjfa-38788	300	1	55(7	CARDINAL
cjfa-38788	300	2	569–593	CARDINAL
cjfa-38788	302	1	studenmund	PERSON
cjfa-38788	302	2	a.h.	ORG
cjfa-38788	302	3	2014	DATE
cjfa-38788	303	1	6th	ORDINAL
cjfa-38788	304	1	harlow	PERSON
cjfa-38788	304	2	pearson education	ORG
cjfa-38788	305	1	tajfel	PERSON
cjfa-38788	305	2	1974	DATE
cjfa-38788	307	1	international social science council	ORG
cjfa-38788	307	2	13(2	CARDINAL
cjfa-38788	307	3	65–93	CARDINAL
cjfa-38788	308	1	umukoro	PERSON
cjfa-38788	308	2	o.e.	GPE
cjfa-38788	308	3	o. r.	PERSON
cjfa-38788	308	4	adegboye.	GPE
cjfa-38788	308	5	a.	GPE
cjfa-38788	308	6	ajetunmobi	GPE
cjfa-38788	308	7	o., & nwaze	ORG
cjfa-38788	308	8	2019	DATE
cjfa-38788	309	1	nigeria	GPE
cjfa-38788	310	1	331	CARDINAL
cjfa-38788	310	2	012048	DATE
cjfa-38788	312	1	ujunwa	ORG
cjfa-38788	312	2	a.	PERSON
cjfa-38788	312	3	c., & nwakoby	ORG
cjfa-38788	312	4	i.	PERSON
cjfa-38788	312	5	2012	DATE
cjfa-38788	313	1	nigeria	GPE
cjfa-38788	314	1	605–620	CARDINAL
cjfa-38788	315	1	o.r.	GPE
cjfa-38788	315	2	j.	PERSON
cjfa-38788	315	3	o.a.	ORG
cjfa-38788	315	4	2016	CARDINAL
cjfa-38788	316	1	nigeria	GPE
cjfa-38788	317	1	11(4	DATE
cjfa-38788	317	2	135–143	CARDINAL
cjfa-38788	317	3	watson	PERSON
cjfa-38788	317	4	e., kumar	PERSON
cjfa-38788	317	5	l.	PERSON
cjfa-38788	317	6	1993	DATE
cjfa-38788	319	1	academy of management journal	ORG
cjfa-38788	319	2	36(3	CARDINAL
cjfa-38788	319	3	590–603	CARDINAL
cjfa-38788	321	1	zahra, s.a.	PERSON
cjfa-38788	321	2	& stanton	ORG
cjfa-38788	321	3	w.w.	GPE
cjfa-38788	323	1	international journal of management	ORG
cjfa-38788	323	2	5(2	CARDINAL
cjfa-38788	323	3	229	CARDINAL
cjfa-38788	323	4	236	CARDINAL
cjfa-38788	324	1	2012	DATE
cjfa-38788	326	1	12(5	CARDINAL
cjfa-38788	326	2	686–700	CARDINAL