id	sid	eid	entity	type
cjfa-38805	1	1	october 12	DATE
cjfa-38805	1	2	2021	DATE
cjfa-38805	1	3	december 13, 2021	DATE
cjfa-38805	2	1	university of lagos	ORG
cjfa-38805	2	2	nigeria	GPE
cjfa-38805	5	1	university of lagos	ORG
cjfa-38805	5	2	nigeria	GPE
cjfa-38805	7	1	pricewaterhousecoopers	GPE
cjfa-38805	7	2	lagos	GPE
cjfa-38805	9	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-38805	9	2	2300-12402022	DATE
cjfa-38805	9	3	11	CARDINAL
cjfa-38805	9	4	1	CARDINAL
cjfa-38805	9	5	o.o.	GPE
cjfa-38805	9	6	adeyeye	GPE
cjfa-38805	9	7	g.b.	GPE
cjfa-38805	9	8	2022	CARDINAL
cjfa-38805	10	1	nigeria	GPE
cjfa-38805	11	1	copernican journal of finance & accounting	ORG
cjfa-38805	12	1	babatunde adeyeye** university	PERSON
cjfa-38805	12	2	ebenezer	GPE
cjfa-38805	12	3	nigeria	NORP
cjfa-38805	12	4	nigerian stock exchange	ORG
cjfa-38805	13	1	j e l	PERSON
cjfa-38805	14	1	90	CARDINAL
cjfa-38805	14	2	firm-year	DATE
cjfa-38805	14	3	ten	CARDINAL
cjfa-38805	14	4	the nigerian stock exchange	ORG
cjfa-38805	15	1	2011–2019	CARDINAL
cjfa-38805	15	2	annual	DATE
cjfa-38805	15	3	g. b. adeyeye	PERSON
cjfa-38805	15	4	e. b. owoyomi50	PERSON
cjfa-38805	16	1	four	CARDINAL
cjfa-38805	21	1	effiok & eton	ORG
cjfa-38805	21	2	2012	DATE
cjfa-38805	23	1	the revised international accounting standards board (iasb	ORG
cjfa-38805	23	2	2018	DATE
cjfa-38805	24	1	akpanuko & umoren	ORG
cjfa-38805	24	2	2018	DATE
cjfa-38805	26	1	odia &	ORG
cjfa-38805	26	2	2013	DATE
cjfa-38805	29	1	malik	PERSON
cjfa-38805	29	2	2015	DATE
cjfa-38805	30	1	kenya	GPE
cjfa-38805	30	2	nyabuti	GPE
cjfa-38805	30	3	2016	DATE
cjfa-38805	30	4	51 mizes	QUANTITY
cjfa-38805	31	1	salome	ORG
cjfa-38805	31	2	ifeanyi	PERSON
cjfa-38805	31	3	marcel	GPE
cjfa-38805	31	4	2012	DATE
cjfa-38805	31	5	nigeria	GPE
cjfa-38805	33	1	the nigerian stock exchange	ORG
cjfa-38805	34	1	section 2	LAW
cjfa-38805	35	1	section 3	LAW
cjfa-38805	36	1	section 4	LAW
cjfa-38805	37	1	section 5	LAW
cjfa-38805	38	1	bhasin	GPE
cjfa-38805	38	2	2016	DATE
cjfa-38805	39	1	2012	DATE
cjfa-38805	40	1	2009	DATE
cjfa-38805	43	1	g. b. adeyeye	PERSON
cjfa-38805	43	2	e. b. owoyomi52	PERSON
cjfa-38805	43	3	odia &	ORG
cjfa-38805	43	4	2013	DATE
cjfa-38805	44	1	bhasin	PERSON
cjfa-38805	44	2	2015	CARDINAL
cjfa-38805	46	1	first	ORDINAL
cjfa-38805	54	1	škoda	ORG
cjfa-38805	54	2	lengyelfalusy	PERSON
cjfa-38805	54	3	2017	CARDINAL
cjfa-38805	55	1	davidson	GPE
cjfa-38805	55	2	2002	DATE
cjfa-38805	56	1	sutton	GPE
cjfa-38805	56	2	2002	DATE
cjfa-38805	56	3	2013	DATE
cjfa-38805	57	1	ivana	PERSON
cjfa-38805	57	2	ivo	PERSON
cjfa-38805	57	3	2018	DATE
cjfa-38805	58	1	arthur anderson	PERSON
cjfa-38805	58	2	enron	ORG
cjfa-38805	58	3	2013	DATE
cjfa-38805	58	4	ajibolade, 2008	DATE
cjfa-38805	59	1	nigeria	GPE
cjfa-38805	59	2	akintola williams	PERSON
cjfa-38805	59	3	deloitte	ORG
cjfa-38805	59	4	cadbury nigeria plc	ORG
cjfa-38805	59	5	bankole	GPE
cjfa-38805	59	6	ukolobi & mcdubus	ORG
cjfa-38805	59	7	2018	DATE
cjfa-38805	61	1	bakre	ORG
cjfa-38805	61	2	2007	DATE
cjfa-38805	61	3	nigeria	GPE
cjfa-38805	61	4	central bank of nigeria	ORG
cjfa-38805	62	1	bakre	ORG
cjfa-38805	62	2	2007	DATE
cjfa-38805	64	1	adaramola	GPE
cjfa-38805	64	2	atanda	GPE
cjfa-38805	64	3	2014	DATE
cjfa-38805	66	1	majanga	PERSON
cjfa-38805	68	1	mpin o. o. iredele	PERSON
cjfa-38805	68	2	g. b. adeyeye	PERSON
cjfa-38805	68	3	e. b. owoyomi54 da	PERSON
cjfa-38805	69	1	2013	DATE
cjfa-38805	70	1	2013	DATE
cjfa-38805	71	1	ifeanyi & marcel	ORG
cjfa-38805	71	2	2012	DATE
cjfa-38805	73	1	adaramola	GPE
cjfa-38805	73	2	atanda	GPE
cjfa-38805	73	3	2014	DATE
cjfa-38805	75	1	bankole	GPE
cjfa-38805	75	2	ukolobi	ORG
cjfa-38805	75	3	2018	DATE
cjfa-38805	75	4	quarterly	DATE
cjfa-38805	77	1	2010	DATE
cjfa-38805	79	1	55	CARDINAL
cjfa-38805	79	2	ukolobi & mcdubus	ORG
cjfa-38805	79	3	2018	DATE
cjfa-38805	80	1	2010	DATE
cjfa-38805	82	1	škoda	ORG
cjfa-38805	82	2	lengyelfalusy	PERSON
cjfa-38805	82	3	2017	CARDINAL
cjfa-38805	82	4	slovakia	GPE
cjfa-38805	85	1	kamau	PERSON
cjfa-38805	85	2	2015	CARDINAL
cjfa-38805	85	3	the nairobi stock exchange	ORG
cjfa-38805	85	4	kenya	GPE
cjfa-38805	86	1	64	CARDINAL
cjfa-38805	88	1	kenya	GPE
cjfa-38805	88	2	the nairobi stock exchange	ORG
cjfa-38805	88	3	nyabuti et al	ORG
cjfa-38805	89	1	2016	DATE
cjfa-38805	89	2	kenya	GPE
cjfa-38805	90	1	kamau	PERSON
cjfa-38805	90	2	mutiso	PERSON
cjfa-38805	90	3	2012	DATE
cjfa-38805	90	4	kenya	GPE
cjfa-38805	90	5	kenya	GPE
cjfa-38805	91	1	thirty-six	CARDINAL
cjfa-38805	91	2	kenya	GPE
cjfa-38805	91	3	turkey	GPE
cjfa-38805	91	4	2014	DATE
cjfa-38805	91	5	2010	DATE
cjfa-38805	92	1	g. b. adeyeye	PERSON
cjfa-38805	92	2	e. b. owoyomi56	PERSON
cjfa-38805	93	1	nigeria	GPE
cjfa-38805	93	2	2013	DATE
cjfa-38805	93	3	nigerian	NORP
cjfa-38805	93	4	nigeria	GPE
cjfa-38805	95	1	tassadaq	ORG
cjfa-38805	95	2	malik	PERSON
cjfa-38805	95	3	2015	CARDINAL
cjfa-38805	95	4	pakistan	GPE
cjfa-38805	97	1	bankole et al	PERSON
cjfa-38805	98	1	2018	DATE
cjfa-38805	101	1	fagbemi	ORG
cjfa-38805	101	2	salam	FAC
cjfa-38805	101	3	2013	DATE
cjfa-38805	101	4	twenty-five	CARDINAL
cjfa-38805	101	5	nigerian	NORP
cjfa-38805	104	1	india	GPE
cjfa-38805	104	2	tariq	PERSON
cjfa-38805	104	3	2011	DATE
cjfa-38805	107	1	effiok	ORG
cjfa-38805	107	2	eton	PERSON
cjfa-38805	107	3	2012	DATE
cjfa-38805	107	4	the nigerian stock exchange	ORG
cjfa-38805	108	1	ac	ORG
cjfa-38805	108	2	57	CARDINAL
cjfa-38805	109	1	2012	DATE
cjfa-38805	110	1	leyira	PERSON
cjfa-38805	110	2	2014	DATE
cjfa-38805	111	1	fourteen	CARDINAL
cjfa-38805	111	2	nigerian	NORP
cjfa-38805	111	3	five years	DATE
cjfa-38805	112	1	nigeria	GPE
cjfa-38805	118	1	twenty (	CARDINAL
cjfa-38805	118	2	20	CARDINAL
cjfa-38805	118	3	the nigerian stock exchange	ORG
cjfa-38805	118	4	31st october, 2020	DATE
cjfa-38805	119	1	ten	CARDINAL
cjfa-38805	121	1	annual	DATE
cjfa-38805	121	2	the financial years 2011 to 2019	DATE
cjfa-38805	123	1	o. o. iredele	PERSON
cjfa-38805	123	2	g. b. adeyeye	PERSON
cjfa-38805	123	3	e. b. owoyomi58	PERSON
cjfa-38805	125	1	nigeria	GPE
cjfa-38805	131	1	twenty (	CARDINAL
cjfa-38805	131	2	20	CARDINAL
cjfa-38805	131	3	the nigerian stock exchange	ORG
cjfa-38805	131	4	31st october, 2020	DATE
cjfa-38805	132	1	ten	CARDINAL
cjfa-38805	134	1	annual	DATE
cjfa-38805	134	2	the financial years 2011 to 2019	DATE
cjfa-38805	137	1	𝐼𝐼𝐼𝐼𝐼𝐼	PERSON
cjfa-38805	137	2	dep	GPE
cjfa-38805	137	3	ava represent	ORG
cjfa-38805	137	4	lva	ORG
cjfa-38805	140	1	the previous year	DATE
cjfa-38805	140	2	the current year	DATE
cjfa-38805	141	1	the previous year	DATE
cjfa-38805	141	2	the current year	DATE
cjfa-38805	145	1	59	CARDINAL
cjfa-38805	145	2	1	CARDINAL
cjfa-38805	145	3	dep ava lva eps	FAC
cjfa-38805	145	4	0.156	CARDINAL
cjfa-38805	145	5	0.133	CARDINAL
cjfa-38805	145	6	0.157 224	CARDINAL
cjfa-38805	145	7	0.364	CARDINAL
cjfa-38805	145	8	1.776	CARDINAL
cjfa-38805	145	9	16	CARDINAL
cjfa-38805	145	10	1.933 1.073 -0.45	QUANTITY
cjfa-38805	145	11	3 minimum 0.000 0.000 8.8	QUANTITY
cjfa-38805	145	12	1.000 1.000	CARDINAL
cjfa-38805	146	1	annual	DATE
cjfa-38805	146	2	2020	DATE
cjfa-38805	147	1	1	CARDINAL
cjfa-38805	147	2	annual	DATE
cjfa-38805	147	3	ten	CARDINAL
cjfa-38805	147	4	the years 2011–2019	DATE
cjfa-38805	148	1	1	CARDINAL
cjfa-38805	148	2	0.156	CARDINAL
cjfa-38805	149	1	zero	CARDINAL
cjfa-38805	149	2	the previous year	DATE
cjfa-38805	149	3	1	CARDINAL
cjfa-38805	150	1	0.156	CARDINAL
cjfa-38805	151	1	0.364	CARDINAL
cjfa-38805	152	1	1	CARDINAL
cjfa-38805	152	2	0.267	CARDINAL
cjfa-38805	153	1	about 2.7	CARDINAL
cjfa-38805	153	2	10 years	DATE
cjfa-38805	154	1	1	CARDINAL
cjfa-38805	154	2	13.3%	PERCENT
cjfa-38805	154	3	0.2%	PERCENT
cjfa-38805	155	1	13.3%	PERCENT
cjfa-38805	156	1	-0.45	ORG
cjfa-38805	157	1	8.8% and 17%	PERCENT
cjfa-38805	158	1	15.7%	PERCENT
cjfa-38805	158	2	1.7%	PERCENT
cjfa-38805	159	1	g. b. adeyeye	PERSON
cjfa-38805	159	2	e. b. owoyomi60	PERSON
cjfa-38805	161	1	13.1%	PERCENT
cjfa-38805	161	2	17.7%	PERCENT
cjfa-38805	162	1	1	CARDINAL
cjfa-38805	162	2	224	CARDINAL
cjfa-38805	162	3	317	CARDINAL
cjfa-38805	164	1	some years	DATE
cjfa-38805	165	1	-134 kobo	PRODUCT
cjfa-38805	165	2	2176	CARDINAL
cjfa-38805	166	1	2	CARDINAL
cjfa-38805	166	2	1.405	CARDINAL
cjfa-38805	166	3	2.052	CARDINAL
cjfa-38805	166	4	1.637	CARDINAL
cjfa-38805	166	5	1.788	CARDINAL
cjfa-38805	166	6	o	DATE
cjfa-38805	166	7	2020	DATE
cjfa-38805	167	1	2	CARDINAL
cjfa-38805	168	1	three	CARDINAL
cjfa-38805	169	1	61	CARDINAL
cjfa-38805	169	2	3	CARDINAL
cjfa-38805	169	3	chi2	PERSON
cjfa-38805	169	4	2.47	CARDINAL
cjfa-38805	170	1	30.13 0.000	QUANTITY
cjfa-38805	170	2	o	DATE
cjfa-38805	170	3	2020	DATE
cjfa-38805	171	1	3	CARDINAL
cjfa-38805	171	2	2.47	CARDINAL
cjfa-38805	171	3	0.085	CARDINAL
cjfa-38805	172	1	hausman	PERSON
cjfa-38805	173	1	3	CARDINAL
cjfa-38805	173	2	30.13	CARDINAL
cjfa-38805	173	3	0.000	CARDINAL
cjfa-38805	174	1	5%	PERCENT
cjfa-38805	174	2	5%	PERCENT
cjfa-38805	175	1	4	CARDINAL
cjfa-38805	176	1	0.468 286.45	CARDINAL
cjfa-38805	176	2	0.182	CARDINAL
cjfa-38805	176	3	5.994 0.00	CARDINAL
cjfa-38805	176	4	818.96	CARDINAL
cjfa-38805	176	5	2.26 0.02	CARDINAL
cjfa-38805	176	6	193.16	CARDINAL
cjfa-38805	176	7	41.73 70.67	MONEY
cjfa-38805	176	8	1689.3	CARDINAL
cjfa-38805	176	9	0.00	CARDINAL
cjfa-38805	176	10	lva	ORG
cjfa-38805	176	11	1111.05	CARDINAL
cjfa-38805	176	12	o	DATE
cjfa-38805	176	13	2020	DATE
cjfa-38805	177	1	o. o. iredele	PERSON
cjfa-38805	177	2	g. b. adeyeye	PERSON
cjfa-38805	177	3	e. b. owoyomi62	PERSON
cjfa-38805	177	4	4	CARDINAL
cjfa-38805	177	5	0.468	CARDINAL
cjfa-38805	177	6	0.219	CARDINAL
cjfa-38805	177	7	over 21%	PERCENT
cjfa-38805	180	1	5.99	CARDINAL
cjfa-38805	180	2	0.00	CARDINAL
cjfa-38805	180	3	less than 0.05	CARDINAL
cjfa-38805	182	1	193.16	CARDINAL
cjfa-38805	182	2	5%	PERCENT
cjfa-38805	184	1	41.73	CARDINAL
cjfa-38805	184	2	5%	PERCENT
cjfa-38805	184	3	0.05	CARDINAL
cjfa-38805	185	1	two	CARDINAL
cjfa-38805	186	1	5%	PERCENT
cjfa-38805	186	2	less than 0.05	MONEY
cjfa-38805	187	1	three	CARDINAL
cjfa-38805	188	1	1111.05	CARDINAL
cjfa-38805	188	2	5%	PERCENT
cjfa-38805	188	3	0.05	CARDINAL
cjfa-38805	189	1	four	CARDINAL
cjfa-38805	190	1	63	CARDINAL
cjfa-38805	196	1	annual	DATE
cjfa-38805	197	1	the previous year	DATE
cjfa-38805	199	1	2012	DATE
cjfa-38805	202	1	the year	DATE
cjfa-38805	203	1	0.54	CARDINAL
cjfa-38805	205	1	g. b. adeyeye	PERSON
cjfa-38805	205	2	e. b. owoyomi64	PERSON
cjfa-38805	206	1	2	CARDINAL
cjfa-38805	207	1	2015	DATE
cjfa-38805	207	2	the nairobi stock exchange	ORG
cjfa-38805	208	1	eton	PERSON
cjfa-38805	208	2	2012	DATE
cjfa-38805	208	3	2012	DATE
cjfa-38805	209	1	nigeria	GPE
cjfa-38805	213	1	nigeria	GPE
cjfa-38805	214	1	adaramola	GPE
cjfa-38805	214	2	a., & atanda	ORG
cjfa-38805	214	3	2014	DATE
cjfa-38805	215	1	nigeria	GPE
cjfa-38805	216	1	global journal	ORG
cjfa-38805	216	2	1(1	CARDINAL
cjfa-38805	216	3	22–39	DATE
cjfa-38805	217	1	ajibolade	FAC
cjfa-38805	217	2	s.	PERSON
cjfa-38805	217	3	2008	DATE
cjfa-38805	218	1	nigerian	NORP
cjfa-38805	219	1	nigerian	NORP
cjfa-38805	220	1	akpanuko, e., & umoren	PERSON
cjfa-38805	220	2	2018	DATE
cjfa-38805	222	1	journal of financial	ORG
cjfa-38805	222	2	16(2	CARDINAL
cjfa-38805	222	3	292–310	CARDINAL
cjfa-38805	223	1	bakre	PERSON
cjfa-38805	223	2	2007	DATE
cjfa-38805	224	1	nigeria	GPE
cjfa-38805	225	1	31(3	CARDINAL
cjfa-38805	225	2	277–303	CARDINAL
cjfa-38805	226	1	http://dx.doi.org/10.1016/j.accfor.2007.06.001. balaciu	ORG
cjfa-38805	226	2	a.	PERSON
cjfa-38805	226	3	2009	DATE
cjfa-38805	228	1	170–182	CARDINAL
cjfa-38805	229	1	65	CARDINAL
cjfa-38805	229	2	k.o.	GPE
cjfa-38805	229	3	ukolobi	GPE
cjfa-38805	229	4	i.o.	GPE
cjfa-38805	229	5	o.f.	GPE
cjfa-38805	229	6	2018	DATE
cjfa-38805	231	1	2(4	CARDINAL
cjfa-38805	231	2	58–74	CARDINAL
cjfa-38805	232	1	bhasin	GPE
cjfa-38805	232	2	m.	PERSON
cjfa-38805	232	3	2015	DATE
cjfa-38805	233	1	indian	NORP
cjfa-38805	234	1	international journal of management sciences and business research	ORG
cjfa-38805	234	2	4(10	CARDINAL
cjfa-38805	234	3	35–52	TIME
cjfa-38805	235	1	bhasin	GPE
cjfa-38805	235	2	m.	PERSON
cjfa-38805	235	3	2016	DATE
cjfa-38805	236	1	asian	NORP
cjfa-38805	237	1	international journal of management	ORG
cjfa-38805	237	2	social sciences research	ORG
cjfa-38805	237	3	5(9	CARDINAL
cjfa-38805	237	4	29–41	CARDINAL
cjfa-38805	238	1	branka	GPE
cjfa-38805	238	2	r.	NORP
cjfa-38805	238	3	ivana	PERSON
cjfa-38805	238	4	2018	DATE
cjfa-38805	240	1	ekonomski vjesnik	PERSON
cjfa-38805	240	2	31(1	CARDINAL
cjfa-38805	240	3	193–199	DATE
cjfa-38805	240	4	davidson	PERSON
cjfa-38805	240	5	2002	DATE
cjfa-38805	241	1	annual	DATE
cjfa-38805	242	1	brunel university	ORG
cjfa-38805	242	2	02-13	DATE
cjfa-38805	243	1	effiok	ORG
cjfa-38805	243	2	s., & eton	ORG
cjfa-38805	243	3	2012	DATE
cjfa-38805	244	1	nigeria	GPE
cjfa-38805	245	1	international journal of business research	ORG
cjfa-38805	245	2	3(1	CARDINAL
cjfa-38805	245	3	35–47	CARDINAL
cjfa-38805	246	1	fagbemi	ORG
cjfa-38805	246	2	t.o.	GPE
cjfa-38805	246	3	abogun, s., & salam	ORG
cjfa-38805	246	4	2013	DATE
cjfa-38805	247	1	nigeria	GPE
cjfa-38805	248	1	the department of business administartion	ORG
cjfa-38805	248	2	1–20	CARDINAL
cjfa-38805	248	3	fizza	ORG
cjfa-38805	248	4	t., & malik	ORG
cjfa-38805	248	5	q.a.	GPE
cjfa-38805	248	6	2015	CARDINAL
cjfa-38805	250	1	international journal of economics	ORG
cjfa-38805	250	2	5(2	DATE
cjfa-38805	250	3	544–551	CARDINAL
cjfa-38805	251	1	iasb	PERSON
cjfa-38805	251	2	2018	DATE
cjfa-38805	252	1	iasb	GPE
cjfa-38805	252	2	london	GPE
cjfa-38805	253	1	kamau	ORG
cjfa-38805	253	2	a.	PERSON
cjfa-38805	253	3	2015	CARDINAL
cjfa-38805	254	1	nairobi stock exchange	ORG
cjfa-38805	255	1	the international journal of business and management	ORG
cjfa-38805	255	2	4(1	CARDINAL
cjfa-38805	255	3	161–168	CARDINAL
cjfa-38805	256	1	kamau	ORG
cjfa-38805	256	2	mutiso	PERSON
cjfa-38805	256	3	m.	PERSON
cjfa-38805	256	4	2012	DATE
cjfa-38805	257	1	kenya	GPE
cjfa-38805	258	1	journal of business studies	ORG
cjfa-38805	258	2	4(2	CARDINAL
cjfa-38805	259	1	leyira	PERSON
cjfa-38805	259	2	c.m.	GPE
cjfa-38805	259	3	2014	DATE
cjfa-38805	260	1	nigeria	GPE
cjfa-38805	261	1	british journal of economics	ORG
cjfa-38805	261	2	2107–2122	CARDINAL
cjfa-38805	262	1	http://dx.doi.org/10.9734/bjemt/2014/7736	ORG
cjfa-38805	262	2	majanga	PERSON
cjfa-38805	262	3	b.	PERSON
cjfa-38805	262	4	2015	DATE
cjfa-38805	263	1	malawi	GPE
cjfa-38805	264	1	4(3	CARDINAL
cjfa-38805	265	1	99–105	CARDINAL
cjfa-38805	265	2	http://dx.doi	PERSON
cjfa-38805	267	1	mpinda	GPE
cjfa-38805	267	2	m. (	PERSON
cjfa-38805	267	3	2013	DATE
cjfa-38805	269	1	12(11	DATE
cjfa-38805	269	2	1451–1466	DATE
cjfa-38805	270	1	norri	PERSON
cjfa-38805	270	2	m. (2013	PERSON
cjfa-38805	272	1	the journal of administration and economics	ORG
cjfa-38805	272	2	7(2	CARDINAL
cjfa-38805	272	3	189–202	CARDINAL
cjfa-38805	273	1	nyabuti	ORG
cjfa-38805	273	2	memba, f., & chege	ORG
cjfa-38805	273	3	2016	DATE
cjfa-38805	274	1	the nairobi stock exchange	ORG
cjfa-38805	274	2	kenya	GPE
cjfa-38805	275	1	international journal of management	ORG
cjfa-38805	275	2	3(2	CARDINAL
cjfa-38805	276	1	g. b. adeyeye	PERSON
cjfa-38805	276	2	e. b. owoyomi66 odia	PERSON
cjfa-38805	276	3	j., & ogiedu	ORG
cjfa-38805	276	4	k.	PERSON
cjfa-38805	276	5	2013	DATE
cjfa-38805	277	1	nigeria	GPE
cjfa-38805	278	1	mediterranean journal	ORG
cjfa-38805	278	2	social sciences	ORG
cjfa-38805	278	3	4(3	CARDINAL
cjfa-38805	278	4	55	CARDINAL
cjfa-38805	278	5	66	CARDINAL
cjfa-38805	280	1	2012	DATE
cjfa-38805	281	1	nigeria	GPE
cjfa-38805	282	1	kuwait	GPE
cjfa-38805	282	2	arabian	NORP
cjfa-38805	282	3	2(3	CARDINAL
cjfa-38805	283	1	ozkaya	PERSON
cjfa-38805	283	2	a.	PERSON
cjfa-38805	283	3	2014	DATE
cjfa-38805	284	1	turkey	GPE
cjfa-38805	285	1	8(29	CARDINAL
cjfa-38805	285	2	1–27	CARDINAL
cjfa-38805	287	1	salome	PERSON
cjfa-38805	287	2	e., ifeanyi	PERSON
cjfa-38805	287	3	& marcel	ORG
cjfa-38805	287	4	e.	GPE
cjfa-38805	287	5	2012	DATE
cjfa-38805	288	1	nigeria	GPE
cjfa-38805	289	1	kuwait	GPE
cjfa-38805	289	2	arabian	NORP
cjfa-38805	289	3	1(9	CARDINAL
cjfa-38805	289	4	1–30	CARDINAL
cjfa-38805	290	1	shah	PERSON
cjfa-38805	290	2	s.	PERSON
cjfa-38805	290	3	s., & tariq	ORG
cjfa-38805	290	4	2011	DATE
cjfa-38805	292	1	international journal of trade, economics	ORG
cjfa-38805	292	2	2(6	CARDINAL
cjfa-38805	292	3	531–536	CARDINAL
cjfa-38805	293	1	škoda	ORG
cjfa-38805	293	2	m., lengyelfalusy	PERSON
cjfa-38805	293	3	t., & gabrhelová	ORG
cjfa-38805	293	4	2017	CARDINAL
cjfa-38805	294	1	slovakia	GPE
cjfa-38805	295	1	copernican journal of finance & accounting	ORG
cjfa-38805	295	2	6(2	CARDINAL
cjfa-38805	296	1	http:// dx.doi.org/10.12775/cjfa.2017.012	ORG
cjfa-38805	297	1	tassadaq	ORG
cjfa-38805	297	2	f., & malik	ORG
cjfa-38805	297	3	q.	PERSON
cjfa-38805	297	4	2015	CARDINAL
cjfa-38805	299	1	international journal of economics	ORG
cjfa-38805	299	2	5(2	DATE
cjfa-38805	299	3	544–551	CARDINAL
cjfa-38805	300	1	ubogu, f. (2019).	ORG
cjfa-38805	302	1	social sciences	ORG
cjfa-38805	302	2	9(1	CARDINAL
cjfa-38805	302	3	19–38	DATE
cjfa-38805	303	1	a., & matis	ORG
cjfa-38805	303	2	d.	GPE
cjfa-38805	303	3	2010	DATE
cjfa-38805	304	1	two	CARDINAL
cjfa-38805	306	1	1(12	CARDINAL
cjfa-38805	306	2	1–33	CARDINAL