id	sid	eid	entity	type
cjfa-56739	1	1	2929copernican	CARDINAL
cjfa-56739	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-56739	1	3	2300-12402024	DATE
cjfa-56739	1	4	13	CARDINAL
cjfa-56739	1	5	2 date	DATE
cjfa-56739	1	6	february 12,	DATE
cjfa-56739	1	7	2024	DATE
cjfa-56739	1	8	june 3, 2024	DATE
cjfa-56739	2	1	kwara state university	ORG
cjfa-56739	2	2	malete	GPE
cjfa-56739	2	3	nigeria	GPE
cjfa-56739	2	4	48 038 950 868	CARDINAL
cjfa-56739	3	1	babatunde	GPE
cjfa-56739	3	2	a.a.	GPE
cjfa-56739	3	3	2024	CARDINAL
cjfa-56739	5	1	copernican journal of finance & accounting	ORG
cjfa-56739	5	2	13(2	CARDINAL
cjfa-56739	6	1	http://dx.doi	PERSON
cjfa-56739	7	1	adio babatunde* kwara	PERSON
cjfa-56739	8	1	j e l	PERSON
cjfa-56739	9	1	g53	ORG
cjfa-56739	10	1	nigeria	GPE
cjfa-56739	11	1	nigeria	GPE
cjfa-56739	15	1	0.001	CARDINAL
cjfa-56739	15	2	0.003	CARDINAL
cjfa-56739	16	1	0.002	CARDINAL
cjfa-56739	17	1	abdullahi adio babatunde3030	PERSON
cjfa-56739	21	1	nigeria	GPE
cjfa-56739	21	2	roger, 2011	ORG
cjfa-56739	22	1	today	DATE
cjfa-56739	22	2	2011	DATE
cjfa-56739	24	1	naumenkova	ORG
cjfa-56739	24	2	mishchenko & dorofeiev	ORG
cjfa-56739	24	3	2019	DATE
cjfa-56739	25	1	offiong & mendie	ORG
cjfa-56739	25	2	2017	DATE
cjfa-56739	26	1	the world bank	ORG
cjfa-56739	26	2	2014	DATE
cjfa-56739	27	1	nigeria	GPE
cjfa-56739	27	2	1999	DATE
cjfa-56739	28	1	nigeria	GPE
cjfa-56739	29	1	jansen	PERSON
cjfa-56739	29	2	2010	DATE
cjfa-56739	29	3	johnson	PERSON
cjfa-56739	29	4	nino-zarazua	PERSON
cjfa-56739	29	5	2011	DATE
cjfa-56739	29	6	kendall	PERSON
cjfa-56739	29	7	mylenko	PERSON
cjfa-56739	29	8	2010	DATE
cjfa-56739	29	9	2010	DATE
cjfa-56739	29	10	sarma	PERSON
cjfa-56739	29	11	2011	DATE
cjfa-56739	29	12	abdulmumin	PERSON
cjfa-56739	29	13	jimoh	PERSON
cjfa-56739	29	14	2019	DATE
cjfa-56739	29	15	saibu	GPE
cjfa-56739	29	16	adekunle	PERSON
cjfa-56739	29	17	2017	CARDINAL
cjfa-56739	31	1	adamson	PERSON
cjfa-56739	31	2	2023	CARDINAL
cjfa-56739	31	3	sarma	PERSON
cjfa-56739	31	4	2019	DATE
cjfa-56739	31	5	jappelli	PERSON
cjfa-56739	31	6	padula	GPE
cjfa-56739	31	7	2013	DATE
cjfa-56739	31	8	3131	DATE
cjfa-56739	31	9	2020	DATE
cjfa-56739	31	10	martinez	PERSON
cjfa-56739	31	11	2023	CARDINAL
cjfa-56739	31	12	mose	GPE
cjfa-56739	31	13	2021	CARDINAL
cjfa-56739	39	1	williamson	PERSON
cjfa-56739	39	2	2003	DATE
cjfa-56739	40	1	amatucci & crawley	ORG
cjfa-56739	40	2	2011	DATE
cjfa-56739	40	3	nguyen	PERSON
cjfa-56739	40	4	2019	DATE
cjfa-56739	40	5	engelberg & sjöberg	ORG
cjfa-56739	40	6	2004	DATE
cjfa-56739	40	7	one	CARDINAL
cjfa-56739	41	1	2007	DATE
cjfa-56739	42	1	barnir	GPE
cjfa-56739	42	2	watson	PERSON
cjfa-56739	42	3	hutchins	PERSON
cjfa-56739	42	4	2011	DATE
cjfa-56739	44	1	oyo state	GPE
cjfa-56739	44	2	nigeria	GPE
cjfa-56739	45	1	abdullahi adio babatunde3232	PERSON
cjfa-56739	45	2	mohamed	PERSON
cjfa-56739	45	3	2024	CARDINAL
cjfa-56739	45	4	200	CARDINAL
cjfa-56739	45	5	somalia	GPE
cjfa-56739	46	1	somali	NORP
cjfa-56739	48	1	2011	DATE
cjfa-56739	48	2	south africa	GPE
cjfa-56739	50	1	grable	PERSON
cjfa-56739	50	2	2004	DATE
cjfa-56739	52	1	sarma	PERSON
cjfa-56739	52	2	2008	DATE
cjfa-56739	52	3	nigeria	GPE
cjfa-56739	53	1	chen	PERSON
cjfa-56739	53	2	dowling	PERSON
cjfa-56739	53	3	2012	DATE
cjfa-56739	56	1	first	ORDINAL
cjfa-56739	57	1	2015	DATE
cjfa-56739	57	2	braunstein & welch	ORG
cjfa-56739	57	3	2002	DATE
cjfa-56739	57	4	ahluwalia, burnkrant & unnava	ORG
cjfa-56739	57	5	2000	DATE
cjfa-56739	57	6	chithra & selvam	ORG
cjfa-56739	57	7	2013	DATE
cjfa-56739	57	8	van der lee	PERSON
cjfa-56739	57	9	gatt	ORG
cjfa-56739	57	10	van miltenburg & krahmer	ORG
cjfa-56739	57	11	2021	DATE
cjfa-56739	58	1	chen, dowling & yap	ORG
cjfa-56739	58	2	2012	DATE
cjfa-56739	58	3	norvilitis & mao	ORG
cjfa-56739	58	4	2013	DATE
cjfa-56739	58	5	shih & ke	ORG
cjfa-56739	58	6	2014	DATE
cjfa-56739	58	7	ishtiaq,	ORG
cjfa-56739	58	8	imtiaz	GPE
cjfa-56739	58	9	hussain & anum	ORG
cjfa-56739	58	10	2019	DATE
cjfa-56739	61	1	cosma	ORG
cjfa-56739	61	2	2012	DATE
cjfa-56739	63	1	second	ORDINAL
cjfa-56739	64	1	nigeria	GPE
cjfa-56739	64	2	african	NORP
cjfa-56739	65	1	2013	DATE
cjfa-56739	65	2	16,456	CARDINAL
cjfa-56739	65	3	west africa	GPE
cjfa-56739	66	1	ghana	GPE
cjfa-56739	67	1	mexico	GPE
cjfa-56739	67	2	2017	CARDINAL
cjfa-56739	67	3	7,000	CARDINAL
cjfa-56739	68	1	mexico	GPE
cjfa-56739	69	1	mutandwa	PERSON
cjfa-56739	69	2	2018	DATE
cjfa-56739	69	3	nigeria	GPE
cjfa-56739	70	1	2018	DATE
cjfa-56739	70	2	asian	NORP
cjfa-56739	72	1	nguli	TIME
cjfa-56739	72	2	2020	DATE
cjfa-56739	73	1	pls	NORP
cjfa-56739	73	2	634	CARDINAL
cjfa-56739	73	3	kenya	GPE
cjfa-56739	75	1	nigerian	NORP
cjfa-56739	75	2	eze	ORG
cjfa-56739	75	3	markjackson	GPE
cjfa-56739	75	4	2020	DATE
cjfa-56739	75	5	long waiting hours	TIME
cjfa-56739	76	1	third	ORDINAL
cjfa-56739	77	1	1993	DATE
cjfa-56739	78	1	irepo	GPE
cjfa-56739	79	1	2023	CARDINAL
cjfa-56739	81	1	3,477	CARDINAL
cjfa-56739	82	1	krejcie	PERSON
cjfa-56739	82	2	morgan	PERSON
cjfa-56739	82	3	1970	DATE
cjfa-56739	82	4	346	CARDINAL
cjfa-56739	82	5	3,477	CARDINAL
cjfa-56739	85	1	2021	CARDINAL
cjfa-56739	86	1	3535	CARDINAL
cjfa-56739	86	2	346	CARDINAL
cjfa-56739	87	1	1	CARDINAL
cjfa-56739	88	1	1	CARDINAL
cjfa-56739	88	2	1,177	CARDINAL
cjfa-56739	88	3	2	CARDINAL
cjfa-56739	88	4	1,108	CARDINAL
cjfa-56739	88	5	110.26 3	CARDINAL
cjfa-56739	88	6	556	CARDINAL
cjfa-56739	88	7	556×346	CARDINAL
cjfa-56739	88	8	55.33	CARDINAL
cjfa-56739	88	9	4	CARDINAL
cjfa-56739	88	10	636	CARDINAL
cjfa-56739	88	11	63.29	CARDINAL
cjfa-56739	88	12	3,477	CARDINAL
cjfa-56739	88	13	346	CARDINAL
cjfa-56739	88	14	o	DATE
cjfa-56739	90	1	0.01	CARDINAL
cjfa-56739	91	1	0.01	CARDINAL
cjfa-56739	93	1	0.01	CARDINAL
cjfa-56739	94	1	0.01	CARDINAL
cjfa-56739	97	1	abdullahi adio babatunde3636	ORG
cjfa-56739	97	2	2	CARDINAL
cjfa-56739	97	3	pearson	ORG
cjfa-56739	97	4	1	CARDINAL
cjfa-56739	98	1	2	CARDINAL
cjfa-56739	99	1	346	CARDINAL
cjfa-56739	99	2	346 346	CARDINAL
cjfa-56739	99	3	pearson	ORG
cjfa-56739	99	4	1	CARDINAL
cjfa-56739	100	1	2	CARDINAL
cjfa-56739	101	1	346	CARDINAL
cjfa-56739	101	2	346 346	CARDINAL
cjfa-56739	101	3	1 .832	CARDINAL
cjfa-56739	102	1	2	CARDINAL
cjfa-56739	103	1	346	CARDINAL
cjfa-56739	103	2	346 346	CARDINAL
cjfa-56739	103	3	1	CARDINAL
cjfa-56739	104	1	2	CARDINAL
cjfa-56739	105	1	346 346 n	PRODUCT
cjfa-56739	105	2	0.01	CARDINAL
cjfa-56739	105	3	2	CARDINAL
cjfa-56739	106	1	o	DATE
cjfa-56739	107	1	statisticsdescriptive	NORP
cjfa-56739	107	2	72.9%	PERCENT
cjfa-56739	107	3	27.1%	PERCENT
cjfa-56739	109	1	42.7%	PERCENT
cjfa-56739	109	2	38.8%	PERCENT
cjfa-56739	109	3	18.5%	PERCENT
cjfa-56739	111	1	16.1%	PERCENT
cjfa-56739	111	2	26%	PERCENT
cjfa-56739	111	3	22.4%	PERCENT
cjfa-56739	112	1	3737	CARDINAL
cjfa-56739	113	1	17.7%	PERCENT
cjfa-56739	113	2	ph.d	ORG
cjfa-56739	114	1	17.7%	PERCENT
cjfa-56739	116	1	34.4%	PERCENT
cjfa-56739	116	2	anan	PERSON
cjfa-56739	116	3	19.5%	PERCENT
cjfa-56739	117	1	18.2%	PERCENT
cjfa-56739	117	2	9.6%	PERCENT
cjfa-56739	118	1	18.2%	PERCENT
cjfa-56739	120	1	50%	PERCENT
cjfa-56739	120	2	32.8%	PERCENT
cjfa-56739	120	3	17.2%	PERCENT
cjfa-56739	123	1	3	CARDINAL
cjfa-56739	124	1	253	CARDINAL
cjfa-56739	124	2	93	CARDINAL
cjfa-56739	124	3	27.1	CARDINAL
cjfa-56739	124	4	346 100.00	CARDINAL
cjfa-56739	124	5	147.7 42.7	CARDINAL
cjfa-56739	124	6	134.2 38.8	CARDINAL
cjfa-56739	124	7	64 18.5	CARDINAL
cjfa-56739	124	8	346 100.00	CARDINAL
cjfa-56739	124	9	55.7 16.1	CARDINAL
cjfa-56739	124	10	89.9 26	CARDINAL
cjfa-56739	124	11	77.5	CARDINAL
cjfa-56739	124	12	22.4	CARDINAL
cjfa-56739	125	1	61.2 17.7	CARDINAL
cjfa-56739	125	2	ph.d	ORG
cjfa-56739	126	1	61.2 17.7	CARDINAL
cjfa-56739	126	2	346 100.00	CARDINAL
cjfa-56739	126	3	adio babatunde3838	ORG
cjfa-56739	126	4	119	CARDINAL
cjfa-56739	126	5	67.4	CARDINAL
cjfa-56739	126	6	19.5	CARDINAL
cjfa-56739	126	7	62.9 18.2	CARDINAL
cjfa-56739	126	8	33.2 9.6	CARDINAL
cjfa-56739	126	9	62.9 18.2	CARDINAL
cjfa-56739	126	10	346 100.00	CARDINAL
cjfa-56739	126	11	sme micro	ORG
cjfa-56739	126	12	113.4	CARDINAL
cjfa-56739	126	13	173	CARDINAL
cjfa-56739	126	14	59.5 17.2	CARDINAL
cjfa-56739	126	15	346 100.00	CARDINAL
cjfa-56739	126	16	o	DATE
cjfa-56739	128	1	1.377	CARDINAL
cjfa-56739	128	2	one	CARDINAL
cjfa-56739	128	3	1.377	CARDINAL
cjfa-56739	129	1	4.59	CARDINAL
cjfa-56739	130	1	2.648	CARDINAL
cjfa-56739	130	2	one	CARDINAL
cjfa-56739	130	3	2.648	CARDINAL
cjfa-56739	131	1	7.78	CARDINAL
cjfa-56739	131	2	0.003	CARDINAL
cjfa-56739	132	1	2.340	CARDINAL
cjfa-56739	132	2	2.340	CARDINAL
cjfa-56739	132	3	7.09	CARDINAL
cjfa-56739	132	4	0.001	CARDINAL
cjfa-56739	133	1	1.412	CARDINAL
cjfa-56739	133	2	one	CARDINAL
cjfa-56739	133	3	1.412	CARDINAL
cjfa-56739	134	1	3	CARDINAL
cjfa-56739	134	2	3939	CARDINAL
cjfa-56739	136	1	4	CARDINAL
cjfa-56739	138	1	fa	ORG
cjfa-56739	138	2	1.377 4.59 .30 .000	MONEY
cjfa-56739	138	3	2.648 7.78 .34 .003	MONEY
cjfa-56739	138	4	sn	ORG
cjfa-56739	138	5	2.340	CARDINAL
cjfa-56739	138	6	1.412 11.76 .12 .002	MONEY
cjfa-56739	138	7	df-fe-fi	ORG
cjfa-56739	138	8	1.930 7.42 .26 .004	MONEY
cjfa-56739	138	9	o	DATE
cjfa-56739	142	1	first	ORDINAL
cjfa-56739	142	2	first	ORDINAL
cjfa-56739	144	1	(co & centeno	ORG
cjfa-56739	144	2	2023	CARDINAL
cjfa-56739	144	3	2013	DATE
cjfa-56739	144	4	sarma, 2008	ORG
cjfa-56739	145	1	second	ORDINAL
cjfa-56739	145	2	second	ORDINAL
cjfa-56739	147	1	adio babatunde4040	ORG
cjfa-56739	148	1	braunstein & welch	ORG
cjfa-56739	148	2	2002	DATE
cjfa-56739	148	3	mose & thomi	ORG
cjfa-56739	148	4	2021	CARDINAL
cjfa-56739	148	5	barnir, watson & hutchins	ORG
cjfa-56739	148	6	2011	DATE
cjfa-56739	148	7	chen, dowling & yap	ORG
cjfa-56739	148	8	2012	DATE
cjfa-56739	149	1	third	ORDINAL
cjfa-56739	149	2	third	ORDINAL
cjfa-56739	151	1	p<0.030	PERSON
cjfa-56739	153	1	pattarin & cosma	ORG
cjfa-56739	153	2	2012	DATE
cjfa-56739	153	3	2017	CARDINAL
cjfa-56739	153	4	eze & markjackson	ORG
cjfa-56739	153	5	2020	DATE
cjfa-56739	153	6	grohmann	ORG
cjfa-56739	153	7	2018	DATE
cjfa-56739	153	8	2003	DATE
cjfa-56739	154	1	1.412	CARDINAL
cjfa-56739	157	1	sarma	PERSON
cjfa-56739	157	2	2019	DATE
cjfa-56739	157	3	demirgüç-kunt	PERSON
cjfa-56739	157	4	2012	DATE
cjfa-56739	157	5	van der lee	PERSON
cjfa-56739	157	6	gatt	ORG
cjfa-56739	157	7	van miltenburg	PERSON
cjfa-56739	157	8	krahmer	PERSON
cjfa-56739	157	9	2021	CARDINAL
cjfa-56739	157	10	2007	DATE
cjfa-56739	157	11	nigeria	GPE
cjfa-56739	160	1	nigeria	GPE
cjfa-56739	161	1	nigeria	GPE
cjfa-56739	163	1	nigeria	GPE
cjfa-56739	166	1	nigeria	GPE
cjfa-56739	169	1	nigeria	GPE
cjfa-56739	171	1	firstly	ORDINAL
cjfa-56739	171	2	oyo state	GPE
cjfa-56739	171	3	nigeria	GPE
cjfa-56739	172	1	secondly	ORDINAL
cjfa-56739	173	1	abdullahi adio babatunde4242	PERSON
cjfa-56739	173	2	abdulmumin	PERSON
cjfa-56739	173	3	b.a.	GPE
cjfa-56739	173	4	o.f.	GPE
cjfa-56739	173	5	jimoh	GPE
cjfa-56739	173	6	a.t.	GPE
cjfa-56739	173	7	o.r.	ORG
cjfa-56739	173	8	2019	DATE
cjfa-56739	174	1	africa	LOC
cjfa-56739	175	1	66(1	CARDINAL
cjfa-56739	175	2	1–23	CARDINAL
cjfa-56739	177	1	abel	PERSON
cjfa-56739	177	2	s.	PERSON
cjfa-56739	177	3	mutandwa	PERSON
cjfa-56739	177	4	l., & le	ORG
cjfa-56739	177	5	2018	DATE
cjfa-56739	179	1	international journal of economics	ORG
cjfa-56739	179	2	1-8	DATE
cjfa-56739	180	1	r.	NORP
cjfa-56739	180	2	r.e.	PERSON
cjfa-56739	180	3	2000	DATE
cjfa-56739	182	1	journal of marketing research	ORG
cjfa-56739	182	2	203	CARDINAL
cjfa-56739	185	1	2017	CARDINAL
cjfa-56739	186	1	africa	LOC
cjfa-56739	187	1	cbn	PERSON
cjfa-56739	187	2	8(2	CARDINAL
cjfa-56739	187	3	69-89	CARDINAL
cjfa-56739	188	1	m.a.	PERSON
cjfa-56739	188	2	2013	DATE
cjfa-56739	189	1	west africa	GPE
cjfa-56739	189	2	ghana	GPE
cjfa-56739	190	1	research journal of accounting	ORG
cjfa-56739	190	2	4(8	CARDINAL
cjfa-56739	190	3	1-10	CARDINAL
cjfa-56739	191	1	amatucci	GPE
cjfa-56739	191	2	f.m.	GPE
cjfa-56739	191	3	& crawley	GPE
cjfa-56739	191	4	d.c.	GPE
cjfa-56739	191	5	2011	DATE
cjfa-56739	193	1	3(1	CARDINAL
cjfa-56739	193	2	23	CARDINAL
cjfa-56739	194	1	barnir, a.	ORG
cjfa-56739	194	2	watson	PERSON
cjfa-56739	194	3	w.e.	GPE
cjfa-56739	194	4	& hutchins	PERSON
cjfa-56739	194	5	h.m.	GPE
cjfa-56739	194	6	2011	DATE
cjfa-56739	195	1	41(2	CARDINAL
cjfa-56739	195	2	270–297	CARDINAL
cjfa-56739	197	1	s., & welch	ORG
cjfa-56739	197	2	2002	DATE
cjfa-56739	199	1	federal reserve bulletin	ORG
cjfa-56739	199	2	88	DATE
cjfa-56739	199	3	445	CARDINAL
cjfa-56739	201	1	a., & canidio	ORG
cjfa-56739	201	2	a.	PERSON
cjfa-56739	201	3	2015	CARDINAL
cjfa-56739	202	1	uganda	GPE
cjfa-56739	202	2	oregon	GPE
cjfa-56739	202	3	eugene	PERSON
cjfa-56739	203	1	chen	PERSON
cjfa-56739	203	2	e.z.	GPE
cjfa-56739	203	3	dowling	GPE
cjfa-56739	203	4	n.a.	GPE
cjfa-56739	203	5	2012	DATE
cjfa-56739	205	1	10(2	DATE
cjfa-56739	205	2	231	CARDINAL
cjfa-56739	206	1	https:// doi.org/10.1007/s11469-011-9311-z	DATE
cjfa-56739	207	1	chithra	ORG
cjfa-56739	207	2	n., & selvam	ORG
cjfa-56739	207	3	m. (	PERSON
cjfa-56739	207	4	2013	DATE
cjfa-56739	208	1	idian	GPE
cjfa-56739	209	1	ssrn	PERSON
cjfa-56739	211	1	m., & centeno	ORG
cjfa-56739	212	1	2023	CARDINAL
cjfa-56739	213	1	filipino	NORP
cjfa-56739	214	1	philippine management review	ORG
cjfa-56739	214	2	30(1	CARDINAL
cjfa-56739	214	3	15	CARDINAL
cjfa-56739	215	1	danes	NORP
cjfa-56739	215	2	s.m.	GPE
cjfa-56739	215	3	2007	DATE
cjfa-56739	217	1	financial counseling & planning	ORG
cjfa-56739	217	2	48-60	CARDINAL
cjfa-56739	218	1	demirgüç-kunt	PERSON
cjfa-56739	218	2	l.f.	GPE
cjfa-56739	218	3	2012	DATE
cjfa-56739	219	1	africa	LOC
cjfa-56739	220	1	world bank	ORG
cjfa-56739	220	2	6088	DATE
cjfa-56739	221	1	washington	GPE
cjfa-56739	221	2	d.c	GPE
cjfa-56739	221	3	world bank	ORG
cjfa-56739	222	1	http://dx.doi.org/10.1509/jmkr.37.2.203.18734	GPE
cjfa-56739	222	2	4343 engelberg	DATE
cjfa-56739	222	3	e., & sjöberg	ORG
cjfa-56739	222	4	l.	PERSON
cjfa-56739	222	5	2004	DATE
cjfa-56739	224	1	cyber psychology & behavior	ORG
cjfa-56739	224	2	7(1	CARDINAL
cjfa-56739	224	3	41	CARDINAL
cjfa-56739	226	1	eze	ORG
cjfa-56739	226	2	g.p.	GPE
cjfa-56739	226	3	2020	DATE
cjfa-56739	227	1	nigeria	GPE
cjfa-56739	228	1	iosr journal of economics	ORG
cjfa-56739	228	2	14-22	CARDINAL
cjfa-56739	230	1	o., & asah	ORG
cjfa-56739	230	2	f.	PERSON
cjfa-56739	230	3	2011	DATE
cjfa-56739	231	1	williams	PERSON
cjfa-56739	231	2	south africa	GPE
cjfa-56739	232	1	international journal of business management	ORG
cjfa-56739	232	2	6(8	CARDINAL
cjfa-56739	232	3	170	CARDINAL
cjfa-56739	233	1	https://doi.org/10.5539/ijbm	DATE
cjfa-56739	235	1	grohmann	PERSON
cjfa-56739	235	2	2018	DATE
cjfa-56739	236	1	asian	NORP
cjfa-56739	237	1	pacific-basin	LOC
cjfa-56739	237	2	48	DATE
cjfa-56739	237	3	129	CARDINAL
cjfa-56739	239	1	org/10.1016/j.pacfin.2018.01.007	DATE
cjfa-56739	240	1	hannig, a., & jansen	PERSON
cjfa-56739	240	2	s.	PERSON
cjfa-56739	240	3	2010	DATE
cjfa-56739	242	1	adbi	PERSON
cjfa-56739	243	1	259	CARDINAL
cjfa-56739	244	1	ibor	PERSON
cjfa-56739	244	2	b.i.	GPE
cjfa-56739	244	3	offiong	PERSON
cjfa-56739	244	4	a.i.	GPE
cjfa-56739	244	5	2017	CARDINAL
cjfa-56739	245	1	nigeria	GPE
cjfa-56739	246	1	international journal of research-granthaalayah	ORG
cjfa-56739	246	2	5(3	CARDINAL
cjfa-56739	246	3	104	CARDINAL
cjfa-56739	247	1	ishtiaq	ORG
cjfa-56739	247	2	m.	GPE
cjfa-56739	247	3	imtiaz	GPE
cjfa-56739	247	4	a.	GPE
cjfa-56739	247	5	hussain	GPE
cjfa-56739	247	6	s., & anum	ORG
cjfa-56739	247	7	r.	PERSON
cjfa-56739	247	8	2019	DATE
cjfa-56739	248	1	pakistan	GPE
cjfa-56739	249	1	pacific business review international	ORG
cjfa-56739	249	2	96	CARDINAL
cjfa-56739	250	1	jappelli	PERSON
cjfa-56739	250	2	t., & padula	ORG
cjfa-56739	250	3	2013	DATE
cjfa-56739	252	1	journal of banking & finance	ORG
cjfa-56739	252	2	2779-2792	CARDINAL
cjfa-56739	254	1	johnson	PERSON
cjfa-56739	254	2	s., & nino-zarazua	ORG
cjfa-56739	254	3	2011	DATE
cjfa-56739	255	1	kenya	GPE
cjfa-56739	255	2	uganda	GPE
cjfa-56739	256	1	the journal of development studies	ORG
cjfa-56739	256	2	475	CARDINAL
cjfa-56739	257	1	0/00220388.2010.492857	CARDINAL
cjfa-56739	258	1	joo	ORG
cjfa-56739	258	2	s-h., & grable	ORG
cjfa-56739	258	3	2004	DATE
cjfa-56739	260	1	25-50	CARDINAL
cjfa-56739	261	1	doi.org/10.1023/b:jeei.0000016722.37994.9f	NORP
cjfa-56739	261	2	joreskog	PERSON
cjfa-56739	261	3	k.g.	GPE
cjfa-56739	261	4	1993	DATE
cjfa-56739	263	1	lawrence erlbaum	PERSON
cjfa-56739	263	2	kendall	ORG
cjfa-56739	263	3	j., mylenko	PERSON
cjfa-56739	263	4	n., & ponce	ORG
cjfa-56739	263	5	a.	PERSON
cjfa-56739	263	6	2010	DATE
cjfa-56739	265	1	5253	DATE
cjfa-56739	266	1	krejcie	PERSON
cjfa-56739	266	2	r.v.	GPE
cjfa-56739	266	3	d.w.	GPE
cjfa-56739	266	4	1970	DATE
cjfa-56739	268	1	30(3	CARDINAL
cjfa-56739	268	2	607	CARDINAL
cjfa-56739	269	1	001316447003000308	DATE
cjfa-56739	270	1	mose	GPE
cjfa-56739	270	2	n., & thomi	ORG
cjfa-56739	270	3	2021	CARDINAL
cjfa-56739	272	1	quarterly	DATE
cjfa-56739	272	2	51	CARDINAL
cjfa-56739	273	1	https://doi.org/10.2478/fiqf-2021-00013	PERSON
cjfa-56739	273	2	2010	DATE
cjfa-56739	274	1	uganda	GPE
cjfa-56739	275	1	african	NORP
cjfa-56739	275	2	22(1	TIME
cjfa-56739	275	3	115	CARDINAL
cjfa-56739	279	1	abdullahi adio babatunde4444 naumenkova	ORG
cjfa-56739	279	2	s.	PERSON
cjfa-56739	279	3	mishchenko	GPE
cjfa-56739	279	4	s., & dorofeiev	ORG
cjfa-56739	279	5	2019	DATE
cjfa-56739	280	1	digital financial inclusion:	ORG
cjfa-56739	280	2	ukraine	GPE
cjfa-56739	281	1	16(3	CARDINAL
cjfa-56739	281	2	194	CARDINAL
cjfa-56739	282	1	http://dx.doi.org/10.21511/imfi.16(3).2019.18	ORG
cjfa-56739	283	1	nguli	TIME
cjfa-56739	283	2	j.n.	GPE
cjfa-56739	283	3	d.k.	GPE
cjfa-56739	283	4	2020	DATE
cjfa-56739	284	1	kenya	GPE
cjfa-56739	284	2	international journal of comparative management	ORG
cjfa-56739	284	3	3(3	CARDINAL
cjfa-56739	284	4	157	CARDINAL
cjfa-56739	285	1	nguyen	PERSON
cjfa-56739	285	2	h.t.	GPE
cjfa-56739	285	3	2019	CARDINAL
cjfa-56739	287	1	30(1	CARDINAL
cjfa-56739	287	2	142	CARDINAL
cjfa-56739	288	1	10.1891/1052	CARDINAL
cjfa-56739	289	1	norvilitis	GPE
cjfa-56739	289	2	j.m.	GPE
cjfa-56739	289	3	a.	PERSON
cjfa-56739	289	4	2013	DATE
cjfa-56739	290	1	china	GPE
cjfa-56739	290	2	the united states	GPE
cjfa-56739	291	1	48(3	DATE
cjfa-56739	291	2	389	CARDINAL
cjfa-56739	292	1	oke	ORG
cjfa-56739	292	2	d.f.	GPE
cjfa-56739	292	3	& adamson	PERSON
cjfa-56739	292	4	t.w.	GPE
cjfa-56739	292	5	2023	CARDINAL
cjfa-56739	293	1	southwest nigeria	LOC
cjfa-56739	294	1	8(2	CARDINAL
cjfa-56739	294	2	61-73	CARDINAL
cjfa-56739	295	1	https://doi.org/10.19275/	ORG
cjfa-56739	296	1	orazi	ORG
cjfa-56739	296	2	s.	PERSON
cjfa-56739	296	3	martinez	GPE
cjfa-56739	296	4	l.b.	GPE
cjfa-56739	296	5	h.p.	GPE
cjfa-56739	296	6	2023	CARDINAL
cjfa-56739	297	1	latin america	LOC
cjfa-56739	298	1	7(2	CARDINAL
cjfa-56739	298	2	187–206	CARDINAL
cjfa-56739	300	1	oyelami	PERSON
cjfa-56739	300	2	l.o.	GPE
cjfa-56739	300	3	saibu	GPE
cjfa-56739	300	4	o.m.	GPE
cjfa-56739	300	5	b.s.	GPE
cjfa-56739	300	6	2017	CARDINAL
cjfa-56739	301	1	african	NORP
cjfa-56739	302	1	covenant journal of business and	ORG
cjfa-56739	302	2	8(2	CARDINAL
cjfa-56739	302	3	104	CARDINAL
cjfa-56739	304	1	2023	CARDINAL
cjfa-56739	305	1	pattarin	PERSON
cjfa-56739	305	2	f., & cosma	ORG
cjfa-56739	305	3	s.	PERSON
cjfa-56739	305	4	2012	DATE
cjfa-56739	307	1	4(2	CARDINAL
cjfa-56739	307	2	113	CARDINAL
cjfa-56739	308	1	razak	PERSON
cjfa-56739	308	2	d.a.	PERSON
cjfa-56739	308	3	& mohamed	ORG
cjfa-56739	308	4	z.h.	GPE
cjfa-56739	308	5	2024	CARDINAL
cjfa-56739	309	1	somalia	GPE
cjfa-56739	311	1	international journal of business	ORG
cjfa-56739	311	2	31(1	CARDINAL
cjfa-56739	311	3	125	CARDINAL
cjfa-56739	312	1	roger	PERSON
cjfa-56739	312	2	2011	DATE
cjfa-56739	314	1	12(4	CARDINAL
cjfa-56739	314	2	219	CARDINAL
cjfa-56739	315	1	sanni	PERSON
cjfa-56739	315	2	m.	PERSON
cjfa-56739	315	3	l.a.	GPE
cjfa-56739	315	4	i. t.	PERSON
cjfa-56739	315	5	2020	DATE
cjfa-56739	316	1	kwara state	GPE
cjfa-56739	316	2	nigeria	GPE
cjfa-56739	316	3	pls	NORP
cjfa-56739	317	1	copernican journal of finance & accounting	ORG
cjfa-56739	317	2	9(2	CARDINAL
cjfa-56739	317	3	45–64	CARDINAL
cjfa-56739	319	1	sarma	PERSON
cjfa-56739	319	2	m. (	PERSON
cjfa-56739	319	3	2008	DATE
cjfa-56739	322	1	new delhi	GPE
cjfa-56739	322	2	indian council for research	ORG
cjfa-56739	323	1	sarma	PERSON
cjfa-56739	323	2	m., & pais	ORG
cjfa-56739	323	3	j. (2011	ORG
cjfa-56739	324	1	journal of international development	ORG
cjfa-56739	324	2	23(5	CARDINAL
cjfa-56739	324	3	613-628	CARDINAL
cjfa-56739	326	1	shih	PERSON
cjfa-56739	327	1	2014	DATE
cjfa-56739	329	1	8(2	CARDINAL
cjfa-56739	329	2	217	CARDINAL
cjfa-56739	330	1	https://doi.org/10.3934/qfe.2023010 https://doi.org/10.1108/19405971211284899 https://doi.org/10.1080/15427560.2011.620200	PERSON
cjfa-56739	331	1	4545	CARDINAL
cjfa-56739	331	2	r.m.	GPE
cjfa-56739	331	3	williamson	PERSON
cjfa-56739	331	4	r.	NORP
cjfa-56739	331	5	2003	DATE
cjfa-56739	333	1	journal of financial economics	ORG
cjfa-56739	333	2	313	CARDINAL
cjfa-56739	334	1	https://doi.org/10.1016/s0304-405x(03)00173-9	PERSON
cjfa-56739	335	1	1999	DATE
cjfa-56739	337	1	american sociological review	ORG
cjfa-56739	337	2	64(4	CARDINAL
cjfa-56739	337	3	481	CARDINAL
cjfa-56739	339	1	van der lee	PERSON
cjfa-56739	339	2	gatt	ORG
cjfa-56739	339	3	van miltenburg	PERSON
cjfa-56739	339	4	e., & krahmer	ORG
cjfa-56739	339	5	e.	PERSON
cjfa-56739	339	6	2021	CARDINAL
cjfa-56739	341	1	67	DATE
cjfa-56739	341	2	1	CARDINAL
cjfa-56739	343	1	yangdol	PERSON
cjfa-56739	343	2	r., & sarma	ORG
cjfa-56739	343	3	m. (	PERSON
cjfa-56739	343	4	2019	DATE
cjfa-56739	345	1	56(2-3	CARDINAL
cjfa-56739	345	2	163	CARDINAL
cjfa-56739	346	1	10.1177/0020881719849246	CARDINAL
cjfa-56739	347	1	https://www.sciencedirect.com/journal/journal-of-financial-economics/vol/70/issue/3	ORG