id	sid	eid	entity	type
cjfa-48752	1	1	february 24	DATE
cjfa-48752	1	2	2023	CARDINAL
cjfa-48752	1	3	august 23	DATE
cjfa-48752	1	4	2023	CARDINAL
cjfa-48752	2	1	kwara state university	ORG
cjfa-48752	2	2	malete	GPE
cjfa-48752	2	3	nigeria	GPE
cjfa-48752	4	1	kwara state university	ORG
cjfa-48752	4	2	malete	GPE
cjfa-48752	4	3	nigeria	GPE
cjfa-48752	7	1	kwara state university	ORG
cjfa-48752	7	2	malete	GPE
cjfa-48752	7	3	nigeria	GPE
cjfa-48752	9	1	kwara state university	ORG
cjfa-48752	9	2	malete	GPE
cjfa-48752	9	3	nigeria	GPE
cjfa-48752	12	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-48752	12	2	2300-12402023	CARDINAL
cjfa-48752	12	3	12	CARDINAL
cjfa-48752	12	4	3 quadri	ORG
cjfa-48752	12	5	y.o.	GPE
cjfa-48752	12	6	omotosho	GPE
cjfa-48752	12	7	i.o.	GPE
cjfa-48752	12	8	d.o.	GPE
cjfa-48752	12	9	& adio	ORG
cjfa-48752	12	10	b.o.	GPE
cjfa-48752	12	11	2023	CARDINAL
cjfa-48752	14	1	copernican journal of finance & accounting	ORG
cjfa-48752	14	2	65–78	CARDINAL
cjfa-48752	15	1	http://dx.doi.org/10.12775/cjfa.2023.016 yusuf olamilekan quadri* kwara	PERSON
cjfa-48752	15	2	ifedolapo	ORG
cjfa-48752	15	3	daud omotosho	PERSON
cjfa-48752	15	4	babatunde abdullah adio****	PERSON
cjfa-48752	16	1	j e l	PERSON
cjfa-48752	17	1	y. o. quadri	PERSON
cjfa-48752	17	2	i. o. omotosho	PERSON
cjfa-48752	17	3	b. a. adio6666	PERSON
cjfa-48752	17	4	nigerian	NORP
cjfa-48752	18	1	20	CARDINAL
cjfa-48752	18	2	33	CARDINAL
cjfa-48752	19	1	secondary	ORDINAL
cjfa-48752	19	2	the years 2014 to 2021	DATE
cjfa-48752	20	1	nigerian	NORP
cjfa-48752	21	1	two	CARDINAL
cjfa-48752	21	2	nigeria	GPE
cjfa-48752	27	1	kolapo	GPE
cjfa-48752	27	2	ayeni & oke	ORG
cjfa-48752	27	3	2012	DATE
cjfa-48752	28	1	nigerian	NORP
cjfa-48752	29	1	james & james	ORG
cjfa-48752	29	2	2016	DATE
cjfa-48752	30	1	salman	PERSON
cjfa-48752	30	2	abolarin	PERSON
cjfa-48752	30	3	6767	CARDINAL
cjfa-48752	30	4	abdullahi & othman	ORG
cjfa-48752	30	5	2020	DATE
cjfa-48752	31	1	ogbechie & koufopoulos	ORG
cjfa-48752	31	2	2010	DATE
cjfa-48752	35	1	skye bank plc	ORG
cjfa-48752	36	1	spring bank plc	ORG
cjfa-48752	37	1	nigeria	GPE
cjfa-48752	38	1	2014	DATE
cjfa-48752	40	1	the central bank of nigeria	ORG
cjfa-48752	40	2	cbn	ORG
cjfa-48752	41	1	nigerian	NORP
cjfa-48752	42	1	nigerian	NORP
cjfa-48752	43	1	nigeria	LOC
cjfa-48752	44	1	nigerian	NORP
cjfa-48752	45	1	y. o. quadri	PERSON
cjfa-48752	45	2	i. o. omotosho	PERSON
cjfa-48752	45	3	b. a. adio6868	PERSON
cjfa-48752	46	1	ujunwa, okoyeuzu & nwakoby	ORG
cjfa-48752	46	2	2012	DATE
cjfa-48752	49	1	bowie	PERSON
cjfa-48752	49	2	freeman	PERSON
cjfa-48752	49	3	1992	DATE
cjfa-48752	51	1	bathula	GPE
cjfa-48752	51	2	2008	DATE
cjfa-48752	51	3	yusoff & alhaji	ORG
cjfa-48752	51	4	2012	DATE
cjfa-48752	53	1	2016	DATE
cjfa-48752	55	1	eight-year	DATE
cjfa-48752	55	2	2014	DATE
cjfa-48752	55	3	2021	CARDINAL
cjfa-48752	55	4	thirty-three	CARDINAL
cjfa-48752	55	5	33	CARDINAL
cjfa-48752	55	6	december 2021	DATE
cjfa-48752	56	1	6969	CARDINAL
cjfa-48752	56	2	20	CARDINAL
cjfa-48752	56	3	33	CARDINAL
cjfa-48752	60	1	one	CARDINAL
cjfa-48752	62	1	housman	ORG
cjfa-48752	63	1	abdul gafoor	PERSON
cjfa-48752	63	2	mariappan	PERSON
cjfa-48752	63	3	thyagaraja	PERSON
cjfa-48752	63	4	2018	DATE
cjfa-48752	63	5	1	CARDINAL
cjfa-48752	65	1	2	CARDINAL
cjfa-48752	66	1	β1-4	CARDINAL
cjfa-48752	66	2	bsizeit = board	ORG
cjfa-48752	67	1	y. o. quadri	PERSON
cjfa-48752	67	2	i. o. omotosho	PERSON
cjfa-48752	67	3	b. a. adio7070	PERSON
cjfa-48752	67	4	1	CARDINAL
cjfa-48752	67	5	lev npl	PERSON
cjfa-48752	69	1	0.184884 0.598039	PERSON
cjfa-48752	69	2	1.406169	CARDINAL
cjfa-48752	69	3	0.000000 0.121342 -0.006346	MONEY
cjfa-48752	70	1	5.450881	CARDINAL
cjfa-48752	70	2	1.497519	CARDINAL
cjfa-48752	70	3	2.281495	ORG
cjfa-48752	70	4	4.982631	ORG
cjfa-48752	70	5	24.07236	CARDINAL
cjfa-48752	70	6	2.136526	MONEY
cjfa-48752	70	7	2.500935	MONEY
cjfa-48752	71	1	2.486170 4.843589	MONEY
cjfa-48752	71	2	120	CARDINAL
cjfa-48752	71	3	120	CARDINAL
cjfa-48752	71	4	120	CARDINAL
cjfa-48752	71	5	120	CARDINAL
cjfa-48752	71	6	2022	CARDINAL
cjfa-48752	72	1	1	CARDINAL
cjfa-48752	72	2	0.2006	CARDINAL
cjfa-48752	72	3	0.1445	ORG
cjfa-48752	72	4	0.1445	CARDINAL
cjfa-48752	73	1	the board credit committee’s	ORG
cjfa-48752	73	2	0.6313	CARDINAL
cjfa-48752	73	3	0.2017	CARDINAL
cjfa-48752	73	4	0.2017	CARDINAL
cjfa-48752	74	1	0.1555	CARDINAL
cjfa-48752	74	2	0.0178	CARDINAL
cjfa-48752	74	3	0.0214	CARDINAL
cjfa-48752	74	4	0.0214	CARDINAL
cjfa-48752	75	1	0.1575	ORG
cjfa-48752	75	2	0.2252	CARDINAL
cjfa-48752	75	3	0.0208	CARDINAL
cjfa-48752	75	4	0.0271	CARDINAL
cjfa-48752	77	1	2	CARDINAL
cjfa-48752	77	2	npl lev roa 1.000000	PERSON
cjfa-48752	77	3	0.433825	CARDINAL
cjfa-48752	77	4	npl -0.085688 -0.196612 -0.241308	PERSON
cjfa-48752	78	1	1.000000 lev -0.105509 -0.031066	QUANTITY
cjfa-48752	79	1	0.000496 1.000000	MONEY
cjfa-48752	79	2	o	DATE
cjfa-48752	79	3	2022	CARDINAL
cjfa-48752	79	4	2	CARDINAL
cjfa-48752	79	5	the board credit committee	ORG
cjfa-48752	79	6	0.209925	ORG
cjfa-48752	80	1	the board credit committee	ORG
cjfa-48752	81	1	0.433825	CARDINAL
cjfa-48752	83	1	0.158134	CARDINAL
cjfa-48752	83	2	0.016845	CARDINAL
cjfa-48752	87	1	0.90	CARDINAL
cjfa-48752	87	2	babin	PERSON
cjfa-48752	87	3	anderson	PERSON
cjfa-48752	87	4	2010	DATE
cjfa-48752	89	1	y. o. quadri	PERSON
cjfa-48752	89	2	i. o. omotosho	PERSON
cjfa-48752	89	3	b. a. adio7272	PERSON
cjfa-48752	89	4	hausman testhausman	PERSON
cjfa-48752	89	5	3	CARDINAL
cjfa-48752	89	6	hausman	PERSON
cjfa-48752	89	7	chi-sq	PERSON
cjfa-48752	89	8	chi-sq	PERSON
cjfa-48752	89	9	d.f. prob	PERSON
cjfa-48752	90	1	7.945486 7	CARDINAL
cjfa-48752	91	1	bcredit	PERSON
cjfa-48752	91	2	0.5073	MONEY
cjfa-48752	91	3	2.863055	CARDINAL
cjfa-48752	91	4	0.9079	ORG
cjfa-48752	91	5	0.059837 0.028885	QUANTITY
cjfa-48752	91	6	0.566834	CARDINAL
cjfa-48752	91	7	0.0672	MONEY
cjfa-48752	91	8	o	DATE
cjfa-48752	91	9	2022	CARDINAL
cjfa-48752	92	1	3	CARDINAL
cjfa-48752	94	1	3	CARDINAL
cjfa-48752	94	2	chi2	ORG
cjfa-48752	94	3	0.0500	CARDINAL
cjfa-48752	94	4	7.9454	CARDINAL
cjfa-48752	94	5	0.3374	CARDINAL
cjfa-48752	97	1	7373	DATE
cjfa-48752	97	2	4	CARDINAL
cjfa-48752	99	1	0.339927	CARDINAL
cjfa-48752	99	2	0.078649	MONEY
cjfa-48752	99	3	2.863055	CARDINAL
cjfa-48752	99	4	0.605568 -0.936038	MONEY
cjfa-48752	99	5	0.0318	CARDINAL
cjfa-48752	99	6	0.419988	MONEY
cjfa-48752	99	7	0.200603	CARDINAL
cjfa-48752	100	1	0.215666 s.d.	GPE
cjfa-48752	102	1	0.128010	CARDINAL
cjfa-48752	102	2	1.442009	CARDINAL
cjfa-48752	103	1	95.01466	CARDINAL
cjfa-48752	103	2	hannan-quinn criter	GPE
cjfa-48752	105	1	2.055516	CARDINAL
cjfa-48752	105	2	durbin-watson	ORG
cjfa-48752	105	3	2.045079	CARDINAL
cjfa-48752	105	4	0.004683	CARDINAL
cjfa-48752	105	5	2022	CARDINAL
cjfa-48752	106	1	nigerian	NORP
cjfa-48752	110	1	one	CARDINAL
cjfa-48752	111	1	y. o. quadri	PERSON
cjfa-48752	111	2	i. o. omotosho	PERSON
cjfa-48752	111	3	b. a. adio7474	PERSON
cjfa-48752	112	1	abdul gafoor et al.	PERSON
cjfa-48752	112	2	2018	DATE
cjfa-48752	112	3	anis	ORG
cjfa-48752	112	4	lui	ORG
cjfa-48752	112	5	fakhreldin (2017	PERCENT
cjfa-48752	112	6	javed, saeed	PERSON
cjfa-48752	112	7	malik	PERSON
cjfa-48752	112	8	2013	DATE
cjfa-48752	112	9	johl	PERSON
cjfa-48752	112	10	kaur	PERSON
cjfa-48752	112	11	cooper	PERSON
cjfa-48752	112	12	2015	DATE
cjfa-48752	112	13	odudu et al	PERSON
cjfa-48752	112	14	2016	CARDINAL
cjfa-48752	112	15	jadah	GPE
cjfa-48752	112	16	2016	DATE
cjfa-48752	113	1	yancy	PERSON
cjfa-48752	113	2	akanet	PERSON
cjfa-48752	113	3	2013	DATE
cjfa-48752	113	4	hassan	PERSON
cjfa-48752	113	5	farouk	PERSON
cjfa-48752	113	6	2014	DATE
cjfa-48752	113	7	2012	DATE
cjfa-48752	113	8	jerry	PERSON
cjfa-48752	113	9	2020	DATE
cjfa-48752	114	1	the board credit committee	ORG
cjfa-48752	114	2	nigeria	GPE
cjfa-48752	116	1	the board credit committee	ORG
cjfa-48752	116	2	nigeria	GPE
cjfa-48752	118	1	2013	DATE
cjfa-48752	118	2	2018	DATE
cjfa-48752	118	3	2013	DATE
cjfa-48752	118	4	2014	DATE
cjfa-48752	118	5	2012	DATE
cjfa-48752	120	1	nigerian	NORP
cjfa-48752	121	1	nigeria	GPE
cjfa-48752	122	1	francis	PERSON
cjfa-48752	122	2	hassan	PERSON
cjfa-48752	122	3	wu	PERSON
cjfa-48752	122	4	2012	DATE
cjfa-48752	122	5	liang	PERSON
cjfa-48752	122	6	xu	PERSON
cjfa-48752	122	7	2013	DATE
cjfa-48752	122	8	2013	DATE
cjfa-48752	122	9	abata	PERSON
cjfa-48752	122	10	2014	DATE
cjfa-48752	122	11	adam	DATE
cjfa-48752	122	12	2014	DATE
cjfa-48752	122	13	2014	DATE
cjfa-48752	122	14	2019	DATE
cjfa-48752	122	15	bouteska	GPE
cjfa-48752	122	16	2020	DATE
cjfa-48752	122	17	2017	CARDINAL
cjfa-48752	122	18	adebisi	ORG
cjfa-48752	122	19	matthew (	PERSON
cjfa-48752	122	20	2015	DATE
cjfa-48752	122	21	muturi	GPE
cjfa-48752	122	22	2016	DATE
cjfa-48752	122	23	ujunwa	ORG
cjfa-48752	122	24	2012	DATE
cjfa-48752	122	25	khalid	PERSON
cjfa-48752	122	26	2012	DATE
cjfa-48752	122	27	muhmad	PERSON
cjfa-48752	122	28	hashim	PERSON
cjfa-48752	122	29	2015	DATE
cjfa-48752	122	30	ramachandran	PERSON
cjfa-48752	122	31	2011	DATE
cjfa-48752	122	32	kadioglu	GPE
cjfa-48752	122	33	telceke	PERSON
cjfa-48752	122	34	2017	CARDINAL
cjfa-48752	123	1	7575	DATE
cjfa-48752	123	2	nigerian	NORP
cjfa-48752	129	1	nigeria	GPE
cjfa-48752	132	1	m.a.	PERSON
cjfa-48752	132	2	2014	DATE
cjfa-48752	133	1	nigeria	GPE
cjfa-48752	134	1	research journal of finance	ORG
cjfa-48752	134	2	5(18	CARDINAL
cjfa-48752	134	3	39	CARDINAL
cjfa-48752	135	1	abdul gafoor	PERSON
cjfa-48752	135	2	c.p.	GPE
cjfa-48752	135	3	mariappan	PERSON
cjfa-48752	135	4	s. (2018	ORG
cjfa-48752	136	1	india	GPE
cjfa-48752	137	1	iimb management review	ORG
cjfa-48752	137	2	30	CARDINAL
cjfa-48752	137	3	160	CARDINAL
cjfa-48752	138	1	adam	DATE
cjfa-48752	138	2	m.h.m.	ORG
cjfa-48752	138	3	2014	DATE
cjfa-48752	139	1	erbil bank	ORG
cjfa-48752	140	1	european journal of accounting	ORG
cjfa-48752	140	2	2(6	CARDINAL
cjfa-48752	140	3	162	CARDINAL
cjfa-48752	141	1	y. o. quadri	PERSON
cjfa-48752	141	2	i. o. omotosho	PERSON
cjfa-48752	141	3	b. a. adio7676	PERSON
cjfa-48752	141	4	j.f.	GPE
cjfa-48752	141	5	o.b.	GPE
cjfa-48752	141	6	2015	CARDINAL
cjfa-48752	142	1	nigerian	NORP
cjfa-48752	143	1	american research journal of business and management	ORG
cjfa-48752	143	2	1(4	CARDINAL
cjfa-48752	143	3	1	CARDINAL
cjfa-48752	144	1	a.l.	GPE
cjfa-48752	144	2	a., & andoh	ORG
cjfa-48752	145	1	2014	DATE
cjfa-48752	146	1	ghanaian	NORP
cjfa-48752	147	1	4	CARDINAL
cjfa-48752	147	2	50-62	DATE
cjfa-48752	148	1	anis	ORG
cjfa-48752	148	2	m.	PERSON
cjfa-48752	148	3	a.	PERSON
cjfa-48752	148	4	lui	ORG
cjfa-48752	148	5	x.	GPE
cjfa-48752	148	6	2017	CARDINAL
cjfa-48752	149	1	egyptian	NORP
cjfa-48752	150	1	global journal of human-social science	ORG
cjfa-48752	150	2	1-21	DATE
cjfa-48752	151	1	j.	GPE
cjfa-48752	151	2	muturi	GPE
cjfa-48752	151	3	w., & kibati	ORG
cjfa-48752	151	4	2017	CARDINAL
cjfa-48752	152	1	kenya	GPE
cjfa-48752	153	1	american journal of finance	ORG
cjfa-48752	153	2	4(2	CARDINAL
cjfa-48752	153	3	13	CARDINAL
cjfa-48752	154	1	bathula, h. (2008	ORG
cjfa-48752	155	1	new zealand	GPE
cjfa-48752	156	1	phd thesis	PERSON
cjfa-48752	156	2	auckland university of technology	ORG
cjfa-48752	157	1	bouteska	GPE
cjfa-48752	157	2	a.	PERSON
cjfa-48752	157	3	2020	DATE
cjfa-48752	160	1	21	CARDINAL
cjfa-48752	160	2	535–548	CARDINAL
cjfa-48752	161	1	https://doi.org/10.1057/ s41260-020-00181-2	PERSON
cjfa-48752	161	2	bowie	PERSON
cjfa-48752	161	3	n.e.	GPE
cjfa-48752	161	4	& freeman	PERSON
cjfa-48752	161	5	r.e.	PERSON
cjfa-48752	161	6	1992	DATE
cjfa-48752	163	1	new york	GPE
cjfa-48752	163	2	oxford university	ORG
cjfa-48752	164	1	chechet	PERSON
cjfa-48752	164	2	i.l.	GPE
cjfa-48752	164	3	yancy	GPE
cjfa-48752	164	4	f.s.	GPE
cjfa-48752	164	5	s.	PERSON
cjfa-48752	164	6	2013	DATE
cjfa-48752	165	1	nigeria	GPE
cjfa-48752	166	1	international journal of arts	ORG
cjfa-48752	166	2	2(8	CARDINAL
cjfa-48752	166	3	35	CARDINAL
cjfa-48752	167	1	egungwu	ORG
cjfa-48752	167	2	i., & egungwu	ORG
cjfa-48752	168	1	2018	DATE
cjfa-48752	169	1	nigeria	GPE
cjfa-48752	170	1	8(12	CARDINAL
cjfa-48752	170	2	1981	DATE
cjfa-48752	170	3	2002	DATE
cjfa-48752	171	1	francis	PERSON
cjfa-48752	171	2	b.b.	GPE
cjfa-48752	171	3	hassan, i., & wu	ORG
cjfa-48752	171	4	q.	PERSON
cjfa-48752	171	5	2012	DATE
cjfa-48752	173	1	21(2	CARDINAL
cjfa-48752	174	1	m.a.	PERSON
cjfa-48752	174	2	2012	DATE
cjfa-48752	175	1	saudi arabia	GPE
cjfa-48752	176	1	international journal of accounting	ORG
cjfa-48752	176	2	2(2	CARDINAL
cjfa-48752	176	3	168	CARDINAL
cjfa-48752	178	1	j.f.	GPE
cjfa-48752	178	2	w.c.	GPE
cjfa-48752	178	3	babin	ORG
cjfa-48752	178	4	b.j.	GPE
cjfa-48752	178	5	& anderson	PERSON
cjfa-48752	178	6	r.e.	PERSON
cjfa-48752	178	7	2010	DATE
cjfa-48752	180	1	7th	ORDINAL
cjfa-48752	181	1	new jersey	GPE
cjfa-48752	182	1	hassan	PERSON
cjfa-48752	182	2	s.u.	GPE
cjfa-48752	182	3	m.a.	PERSON
cjfa-48752	182	4	2014	DATE
cjfa-48752	183	1	nigeria	GPE
cjfa-48752	184	1	journal of finance	ORG
cjfa-48752	184	2	2(1	CARDINAL
cjfa-48752	184	3	89	CARDINAL
cjfa-48752	185	1	jadah	GPE
cjfa-48752	185	2	h.m.	GPE
cjfa-48752	185	3	l., & adzis	ORG
cjfa-48752	185	4	a.b.	GPE
cjfa-48752	185	5	2016	CARDINAL
cjfa-48752	186	1	iraq	GPE
cjfa-48752	187	1	jisr-msse	ORG
cjfa-48752	187	2	14(1	CARDINAL
cjfa-48752	187	3	29	CARDINAL
cjfa-48752	188	1	javed	PERSON
cjfa-48752	188	2	m., saeed	PERSON
cjfa-48752	188	3	r.	NORP
cjfa-48752	188	4	lodhi	GPE
cjfa-48752	188	5	r.n.	GPE
cjfa-48752	188	6	q.u.	GPE
cjfa-48752	188	7	2013	DATE
cjfa-48752	189	1	pakistan	GPE
cjfa-48752	190	1	middle-east	LOC
cjfa-48752	190	2	243	CARDINAL
cjfa-48752	190	3	251	CARDINAL
cjfa-48752	191	1	http://dx.doi.org/10.5829/	ORG
cjfa-48752	191	2	johl	PERSON
cjfa-48752	191	3	s.k.	GPE
cjfa-48752	191	4	kaur	PERSON
cjfa-48752	191	5	s., & cooper	ORG
cjfa-48752	191	6	b.j.	GPE
cjfa-48752	191	7	2015	CARDINAL
cjfa-48752	192	1	malaysian	NORP
cjfa-48752	193	1	journal of economics	ORG
cjfa-48752	193	2	3(2	CARDINAL
cjfa-48752	193	3	239	CARDINAL
cjfa-48752	194	1	e., telceke	GPE
cjfa-48752	194	2	n., & ocal	ORG
cjfa-48752	194	3	2017	CARDINAL
cjfa-48752	196	1	international journal of economics	ORG
cjfa-48752	196	2	9(7	CARDINAL
cjfa-48752	196	3	60	CARDINAL
cjfa-48752	197	1	p.w.	GPE
cjfa-48752	197	2	muturi	GPE
cjfa-48752	197	3	w.m.	GPE
cjfa-48752	197	4	p.k.	GPE
cjfa-48752	197	5	2016	CARDINAL
cjfa-48752	198	1	kenya	GPE
cjfa-48752	199	1	journal of emerging issues	ORG
cjfa-48752	199	2	5(2	CARDINAL
cjfa-48752	199	3	1843-1859	DATE
cjfa-48752	200	1	khalid	GPE
cjfa-48752	200	2	a.	PERSON
cjfa-48752	200	3	2012	DATE
cjfa-48752	201	1	india	GPE
cjfa-48752	201	2	icici	GPE
cjfa-48752	201	3	hdfc &	ORG
cjfa-48752	202	1	african	NORP
cjfa-48752	202	2	2(1	CARDINAL
cjfa-48752	203	1	kolapo	GPE
cjfa-48752	203	2	t.f.	GPE
cjfa-48752	203	3	ayeni	ORG
cjfa-48752	203	4	r.k.	GPE
cjfa-48752	203	5	2012	DATE
cjfa-48752	205	1	australian	NORP
cjfa-48752	205	2	7(9	CARDINAL
cjfa-48752	205	3	201	CARDINAL
cjfa-48752	206	1	liang	PERSON
cjfa-48752	206	2	q.	PERSON
cjfa-48752	206	3	xu	PERSON
cjfa-48752	206	4	2013	DATE
cjfa-48752	207	1	chinese	NORP
cjfa-48752	208	1	37	DATE
cjfa-48752	208	2	2953-2968	CARDINAL
cjfa-48752	209	1	o.a.	GPE
cjfa-48752	209	2	m.s.	PERSON
cjfa-48752	210	1	2013	DATE
cjfa-48752	211	1	nigerian	NORP
cjfa-48752	212	1	european journal of globalization and development research	ORG
cjfa-48752	212	2	8(1	CARDINAL
cjfa-48752	212	3	477	CARDINAL
cjfa-48752	213	1	muhmad	PERSON
cjfa-48752	213	2	s.n.	GPE
cjfa-48752	213	3	h.a.	GPE
cjfa-48752	213	4	2015	CARDINAL
cjfa-48752	213	5	malaysia	GPE
cjfa-48752	214	1	international journal of economics	ORG
cjfa-48752	214	2	110	CARDINAL
cjfa-48752	215	1	musa	PERSON
cjfa-48752	215	2	b., jerry	PERSON
cjfa-48752	215	3	m.s.	GPE
cjfa-48752	215	4	a.	PERSON
cjfa-48752	215	5	2020	DATE
cjfa-48752	216	1	nigeria	GPE
cjfa-48752	217	1	global journal	ORG
cjfa-48752	217	2	18	CARDINAL
cjfa-48752	217	3	9	CARDINAL
cjfa-48752	217	4	odudu	PERSON
cjfa-48752	217	5	a.s.	GPE
cjfa-48752	217	6	james	PERSON
cjfa-48752	217	7	o.a.	GPE
cjfa-48752	217	8	o.u.	GPE
cjfa-48752	217	9	2016	CARDINAL
cjfa-48752	218	1	nigeria	GPE
cjfa-48752	219	1	international journal of business and	ORG
cjfa-48752	219	2	7(9	CARDINAL
cjfa-48752	219	3	159	CARDINAL
cjfa-48752	220	1	c., & koufopoulos	ORG
cjfa-48752	220	2	2010	DATE
cjfa-48752	221	1	nigerian	NORP
cjfa-48752	222	1	www.cogbechie @ibs	ORG
cjfa-48752	224	1	ogboru	NORP
cjfa-48752	224	2	2019	CARDINAL
cjfa-48752	225	1	nigeria	GPE
cjfa-48752	226	1	american international journal of business and management studies	ORG
cjfa-48752	226	2	1(1	CARDINAL
cjfa-48752	226	3	38	CARDINAL
cjfa-48752	227	1	oyedokun	ORG
cjfa-48752	227	2	g.o.	GPE
cjfa-48752	227	3	2019	CARDINAL
cjfa-48752	228	1	nigeria	GPE
cjfa-48752	229	1	3(2	CARDINAL
cjfa-48752	229	2	39	CARDINAL
cjfa-48752	230	1	a.a.	GPE
cjfa-48752	230	2	2014	DATE
cjfa-48752	231	1	nigeria	GPE
cjfa-48752	231	2	nigeria	GPE
cjfa-48752	232	1	international journal of business and management	ORG
cjfa-48752	232	2	9	CARDINAL
cjfa-48752	232	3	8)	CARDINAL
cjfa-48752	232	4	133	CARDINAL
cjfa-48752	234	1	a.	PERSON
cjfa-48752	234	2	2016	CARDINAL
cjfa-48752	237	1	m.l.	GPE
cjfa-48752	237	2	salman	PERSON
cjfa-48752	237	3	r.t.	GPE
cjfa-48752	237	4	abolarin	PERSON
cjfa-48752	237	5	a.f.	GPE
cjfa-48752	237	6	abdullahi	GPE
cjfa-48752	237	7	a.t.	GPE
cjfa-48752	237	8	& othman	PERSON
cjfa-48752	237	9	a.s.	GPE
cjfa-48752	237	10	2020	DATE
cjfa-48752	239	1	copernican journal of finance & accounting	ORG
cjfa-48752	239	2	9(1	CARDINAL
cjfa-48752	239	3	57–76	DATE
cjfa-48752	240	1	thiagarajan	GPE
cjfa-48752	240	2	s.	GPE
cjfa-48752	240	3	ayyappan	GPE
cjfa-48752	240	4	s., & ramachandran	ORG
cjfa-48752	240	5	a.	PERSON
cjfa-48752	240	6	2011	DATE
cjfa-48752	241	1	india	GPE
cjfa-48752	242	1	european journal of economics	ORG
cjfa-48752	242	2	3(4	CARDINAL
cjfa-48752	242	3	45	CARDINAL
cjfa-48752	243	1	y. o. quadri	PERSON
cjfa-48752	243	2	i. o. omotosho	PERSON
cjfa-48752	243	3	b. a. adio7878	PERSON
cjfa-48752	243	4	a.	PERSON
cjfa-48752	243	5	c., & nwakoby	ORG
cjfa-48752	243	6	i.	PERSON
cjfa-48752	243	7	2012	DATE
cjfa-48752	244	1	nigeria	GPE
cjfa-48752	245	1	605-620	CARDINAL
cjfa-48752	246	1	i.a.	GPE
cjfa-48752	246	2	2012	DATE
cjfa-48752	248	1	1(1	CARDINAL
cjfa-48752	248	2	52-63	DATE