id	sid	eid	entity	type
cjfa-56745	1	1	109109copernican	CARDINAL
cjfa-56745	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-56745	1	3	2300-12402024	DATE
cjfa-56745	1	4	13	CARDINAL
cjfa-56745	1	5	2 date	DATE
cjfa-56745	1	6	march 19,	DATE
cjfa-56745	1	7	2024	DATE
cjfa-56745	1	8	april 26, 2024	DATE
cjfa-56745	3	1	2 soa	DATE
cjfa-56745	3	2	cameroon	GPE
cjfa-56745	3	3	696 90	CARDINAL
cjfa-56745	6	1	g_moyum@yahoo.fr	ORG
cjfa-56745	6	2	university of dschang	ORG
cjfa-56745	6	3	cameroon	GPE
cjfa-56745	6	4	696	CARDINAL
cjfa-56745	8	1	2 soa	DATE
cjfa-56745	8	2	cameroon	GPE
cjfa-56745	8	3	694 63	CARDINAL
cjfa-56745	10	1	matzegouo@yahoo.fr	DATE
cjfa-56745	10	2	pan-african	NORP
cjfa-56745	10	3	central africa	GPE
cjfa-56745	10	4	cameroon	GPE
cjfa-56745	10	5	694 09	CARDINAL
cjfa-56745	11	1	0001-7322-1854	DATE
cjfa-56745	13	1	university of dschang	ORG
cjfa-56745	13	2	cameroon	GPE
cjfa-56745	13	3	678	CARDINAL
cjfa-56745	13	4	33 88	DATE
cjfa-56745	16	1	tchatchoua nya	ORG
cjfa-56745	16	2	m.	GPE
cjfa-56745	16	3	moyum kemgni	PERSON
cjfa-56745	16	4	djeudja	PERSON
cjfa-56745	16	5	r.	NORP
cjfa-56745	16	6	m.a.	ORG
cjfa-56745	16	7	2024	CARDINAL
cjfa-56745	17	1	africa	LOC
cjfa-56745	17	2	cameroonian	NORP
cjfa-56745	18	1	copernican journal of finance & accounting	ORG
cjfa-56745	18	2	13(2	CARDINAL
cjfa-56745	18	3	109–125	DATE
cjfa-56745	19	1	magloire	PERSON
cjfa-56745	19	2	nya* university	ORG
cjfa-56745	19	3	2	CARDINAL
cjfa-56745	19	4	georgette moyum kemgni	PERSON
cjfa-56745	19	5	djeudja*** university	PERSON
cjfa-56745	19	6	2	CARDINAL
cjfa-56745	19	7	marie alvisse	PERSON
cjfa-56745	19	8	pan-african	NORP
cjfa-56745	19	9	central africa	GPE
cjfa-56745	19	10	thierry messie	PERSON
cjfa-56745	19	11	africa	LOC
cjfa-56745	19	12	cameroonian	NORP
cjfa-56745	19	13	m. t. nya	PERSON
cjfa-56745	19	14	g. m. kemgni	PERSON
cjfa-56745	19	15	r. djeudja	PERSON
cjfa-56745	19	16	m. a. tzegouo	PERSON
cjfa-56745	19	17	t. messie110110	ORG
cjfa-56745	20	1	j e l	PERSON
cjfa-56745	22	1	four	CARDINAL
cjfa-56745	26	1	cameroon	GPE
cjfa-56745	27	1	the last three decades	DATE
cjfa-56745	27	2	africa	LOC
cjfa-56745	28	1	siddique & sykes	ORG
cjfa-56745	28	2	1997	DATE
cjfa-56745	29	1	kalin	GPE
cjfa-56745	29	2	2002	DATE
cjfa-56745	29	3	2023	CARDINAL
cjfa-56745	30	1	first	ORDINAL
cjfa-56745	31	1	cameroon	GPE
cjfa-56745	33	1	bin & che	ORG
cjfa-56745	33	2	2020	DATE
cjfa-56745	34	1	2004	DATE
cjfa-56745	34	2	the world bank research institute	ORG
cjfa-56745	34	3	each year	DATE
cjfa-56745	34	4	111111	DATE
cjfa-56745	37	1	donkor & mckay	ORG
cjfa-56745	37	2	2021	DATE
cjfa-56745	38	1	africa	LOC
cjfa-56745	38	2	cameroon	GPE
cjfa-56745	41	1	cameroon	GPE
cjfa-56745	41	2	ngoran & mougoue	ORG
cjfa-56745	41	3	2021	DATE
cjfa-56745	42	1	second	ORDINAL
cjfa-56745	44	1	cameroon	GPE
cjfa-56745	44	2	2016	DATE
cjfa-56745	45	1	14	CARDINAL
cjfa-56745	46	1	cameroon	GPE
cjfa-56745	47	1	cameroon	GPE
cjfa-56745	47	2	konte & vincent	ORG
cjfa-56745	47	3	2021	DATE
cjfa-56745	48	1	m. t. nya	PERSON
cjfa-56745	48	2	g. m. kemgni	PERSON
cjfa-56745	48	3	r. djeudja	PERSON
cjfa-56745	48	4	m. a. tzegouo	PERSON
cjfa-56745	48	5	two	CARDINAL
cjfa-56745	48	6	pndp	GPE
cjfa-56745	48	7	360	CARDINAL
cjfa-56745	48	8	cameroon	GPE
cjfa-56745	49	1	cameroon	GPE
cjfa-56745	51	1	cameroon	GPE
cjfa-56745	53	1	1	CARDINAL
cjfa-56745	53	2	2	CARDINAL
cjfa-56745	53	3	3	CARDINAL
cjfa-56745	54	1	4	CARDINAL
cjfa-56745	55	1	oecd	ORG
cjfa-56745	55	2	2004	DATE
cjfa-56745	55	3	six	CARDINAL
cjfa-56745	57	1	oecd	ORG
cjfa-56745	57	2	2004	DATE
cjfa-56745	57	3	2001	DATE
cjfa-56745	58	1	the era… 113113	DATE
cjfa-56745	60	1	1997	DATE
cjfa-56745	60	2	2011	DATE
cjfa-56745	61	1	2014	DATE
cjfa-56745	61	2	2018	DATE
cjfa-56745	61	3	two	CARDINAL
cjfa-56745	62	1	2012	DATE
cjfa-56745	64	1	orp	ORG
cjfa-56745	65	1	1995	DATE
cjfa-56745	65	2	2002	DATE
cjfa-56745	66	1	1994	DATE
cjfa-56745	67	1	two	CARDINAL
cjfa-56745	67	2	caldeira & rota-graziosi	ORG
cjfa-56745	67	3	2014	DATE
cjfa-56745	68	1	m. t. nya	PERSON
cjfa-56745	68	2	g. m. kemgni	PERSON
cjfa-56745	68	3	r. djeudja	PERSON
cjfa-56745	68	4	m. a. tzegouo	PERSON
cjfa-56745	68	5	t. messie114114	GPE
cjfa-56745	69	1	african	NORP
cjfa-56745	70	1	article 14(1	LAW
cjfa-56745	72	1	lra	DATE
cjfa-56745	73	1	360	CARDINAL
cjfa-56745	73	2	cameroon	GPE
cjfa-56745	75	1	two	CARDINAL
cjfa-56745	76	1	firstly	ORDINAL
cjfa-56745	76	2	secondly	ORDINAL
cjfa-56745	77	1	cns-pndp database	ORG
cjfa-56745	77	2	secondary	ORDINAL
cjfa-56745	77	3	the years 2016,	DATE
cjfa-56745	77	4	2017	DATE
cjfa-56745	77	5	2018	DATE
cjfa-56745	77	6	2019	DATE
cjfa-56745	77	7	360	CARDINAL
cjfa-56745	77	8	cameroon	GPE
cjfa-56745	78	1	10	CARDINAL
cjfa-56745	78	2	10	CARDINAL
cjfa-56745	78	3	cameroon	GPE
cjfa-56745	79	1	between april and may of year	DATE
cjfa-56745	79	2	the year	DATE
cjfa-56745	80	1	2013 to 2020	DATE
cjfa-56745	81	1	three	CARDINAL
cjfa-56745	81	2	sgs	ORG
cjfa-56745	81	3	cameroon	GPE
cjfa-56745	81	4	between december 2019	DATE
cjfa-56745	81	5	january 2020	DATE
cjfa-56745	82	1	one year	DATE
cjfa-56745	82	2	2013	DATE
cjfa-56745	82	3	2020	DATE
cjfa-56745	85	1	115115	DATE
cjfa-56745	86	1	khana & nawaz	ORG
cjfa-56745	86	2	2015	DATE
cjfa-56745	86	3	2018	DATE
cjfa-56745	86	4	2021	CARDINAL
cjfa-56745	90	1	khana & nawaz	ORG
cjfa-56745	90	2	2015	DATE
cjfa-56745	90	3	2018	DATE
cjfa-56745	90	4	2021	CARDINAL
cjfa-56745	92	1	𝑁𝑁𝑁𝑁𝑁𝑁	GPE
cjfa-56745	92	2	𝑁𝑁𝑁𝑁𝑇𝑇	ORG
cjfa-56745	92	3	𝑇𝑇𝑁𝑁𝑇𝑇𝐴𝐴𝑁𝑁𝑇𝑇	PERSON
cjfa-56745	92	4	ddcr	ORG
cjfa-56745	92	5	dcg	ORG
cjfa-56745	93	1	nfe	ORG
cjfa-56745	93	2	npt	ORG
cjfa-56745	93	3	nmam	PERSON
cjfa-56745	93	4	nfim	ORG
cjfa-56745	93	5	nam	ORG
cjfa-56745	93	6	tcmsc	PERSON
cjfa-56745	94	1	1	CARDINAL
cjfa-56745	95	1	cameroon	GPE
cjfa-56745	97	1	1	CARDINAL
cjfa-56745	100	1	max	PERSON
cjfa-56745	100	2	736	CARDINAL
cjfa-56745	100	3	1 126	CARDINAL
cjfa-56745	100	4	125	CARDINAL
cjfa-56745	100	5	ddcr	ORG
cjfa-56745	100	6	dcg	ORG
cjfa-56745	101	1	nfe	ORG
cjfa-56745	101	2	npt	ORG
cjfa-56745	101	3	nmam	PERSON
cjfa-56745	101	4	nfim	ORG
cjfa-56745	101	5	nam	ORG
cjfa-56745	101	6	tcmsc	PERSON
cjfa-56745	102	1	1	CARDINAL
cjfa-56745	103	1	cameroon	GPE
cjfa-56745	105	1	m. t. nya	PERSON
cjfa-56745	105	2	g. m. kemgni	PERSON
cjfa-56745	105	3	r. djeudja	PERSON
cjfa-56745	105	4	m. a. tzegouo	PERSON
cjfa-56745	105	5	messie116116	ORG
cjfa-56745	105	6	1	CARDINAL
cjfa-56745	108	1	max	PERSON
cjfa-56745	108	2	736	CARDINAL
cjfa-56745	108	3	1 126	CARDINAL
cjfa-56745	108	4	125	CARDINAL
cjfa-56745	108	5	npt	ORG
cjfa-56745	108	6	736	CARDINAL
cjfa-56745	108	7	90	CARDINAL
cjfa-56745	108	8	736 61.3375	CARDINAL
cjfa-56745	108	9	10.71699	CARDINAL
cjfa-56745	108	10	59.5 63	CARDINAL
cjfa-56745	108	11	736 6.8625	CARDINAL
cjfa-56745	108	12	4	CARDINAL
cjfa-56745	108	13	736	CARDINAL
cjfa-56745	108	14	4	CARDINAL
cjfa-56745	108	15	2 3	CARDINAL
cjfa-56745	108	16	736	CARDINAL
cjfa-56745	108	17	1.293367	MONEY
cjfa-56745	108	18	2 3 3	TIME
cjfa-56745	108	19	736	CARDINAL
cjfa-56745	108	20	736	CARDINAL
cjfa-56745	109	1	736	CARDINAL
cjfa-56745	109	2	3	CARDINAL
cjfa-56745	109	3	2	CARDINAL
cjfa-56745	110	1	cameroon	GPE
cjfa-56745	110	2	9	CARDINAL
cjfa-56745	111	1	36	CARDINAL
cjfa-56745	111	2	125	CARDINAL
cjfa-56745	111	3	0	CARDINAL
cjfa-56745	112	1	20.26	CARDINAL
cjfa-56745	113	1	5	DATE
cjfa-56745	113	2	3rd	ORDINAL
cjfa-56745	113	3	21	CARDINAL
cjfa-56745	114	1	cameroon	GPE
cjfa-56745	116	1	10	CARDINAL
cjfa-56745	116	2	90	CARDINAL
cjfa-56745	117	1	125	CARDINAL
cjfa-56745	117	2	almost 90	CARDINAL
cjfa-56745	118	1	17	CARDINAL
cjfa-56745	119	1	0	CARDINAL
cjfa-56745	119	2	5	CARDINAL
cjfa-56745	119	3	90	CARDINAL
cjfa-56745	121	1	between 2016 and 2019	CARDINAL
cjfa-56745	121	2	59	DATE
cjfa-56745	122	1	the last four years	DATE
cjfa-56745	122	2	the era… 117117	DATE
cjfa-56745	123	1	3	CARDINAL
cjfa-56745	123	2	4	CARDINAL
cjfa-56745	123	3	0	CARDINAL
cjfa-56745	123	4	4	CARDINAL
cjfa-56745	124	1	3	CARDINAL
cjfa-56745	124	2	1	CARDINAL
cjfa-56745	126	1	0	CARDINAL
cjfa-56745	126	2	4	CARDINAL
cjfa-56745	127	1	1.37	CARDINAL
cjfa-56745	128	1	17.61%	PERCENT
cjfa-56745	128	2	gs	ORG
cjfa-56745	128	3	29.59%	PERCENT
cjfa-56745	128	4	only 10.70%	PERCENT
cjfa-56745	129	1	1.29	CARDINAL
cjfa-56745	131	1	two	CARDINAL
cjfa-56745	132	1	more than 79%	PERCENT
cjfa-56745	134	1	2012	DATE
cjfa-56745	136	1	67.3%	PERCENT
cjfa-56745	136	2	cameroon	GPE
cjfa-56745	136	3	two	CARDINAL
cjfa-56745	137	1	30.19%	PERCENT
cjfa-56745	137	2	4	CARDINAL
cjfa-56745	137	3	2.52%	PERCENT
cjfa-56745	137	4	6	CARDINAL
cjfa-56745	138	1	2	CARDINAL
cjfa-56745	138	2	6	CARDINAL
cjfa-56745	138	3	1.05	CARDINAL
cjfa-56745	139	1	cameroon	GPE
cjfa-56745	140	1	17	CARDINAL
cjfa-56745	140	2	four	CARDINAL
cjfa-56745	140	3	m. t. nya	PERSON
cjfa-56745	140	4	g. m. kemgni	PERSON
cjfa-56745	140	5	r. djeudja	PERSON
cjfa-56745	140	6	m. a. tzegouo	PERSON
cjfa-56745	140	7	t. messie118118	PERSON
cjfa-56745	141	1	2	CARDINAL
cjfa-56745	142	1	2	CARDINAL
cjfa-56745	144	1	max	PERSON
cjfa-56745	144	2	25	CARDINAL
cjfa-56745	144	3	736	CARDINAL
cjfa-56745	144	4	1.150267	CARDINAL
cjfa-56745	144	5	3 1.25	DATE
cjfa-56745	144	6	1.75	CARDINAL
cjfa-56745	144	7	2.1875	CARDINAL
cjfa-56745	144	8	736	CARDINAL
cjfa-56745	144	9	736	CARDINAL
cjfa-56745	144	10	736	CARDINAL
cjfa-56745	144	11	2	CARDINAL
cjfa-56745	145	1	2.25	CARDINAL
cjfa-56745	145	2	1.5	CARDINAL
cjfa-56745	145	3	cns-pndp database	ORG
cjfa-56745	146	1	annual	DATE
cjfa-56745	146	2	the last 4 years	DATE
cjfa-56745	146	3	26.25%	PERCENT
cjfa-56745	146	4	communaux de développement	PERSON
cjfa-56745	146	5	45%	PERCENT
cjfa-56745	146	6	at least one	CARDINAL
cjfa-56745	147	1	only 28.75%	PERCENT
cjfa-56745	148	1	2016	DATE
cjfa-56745	148	2	cameroon	GPE
cjfa-56745	149	1	2018	DATE
cjfa-56745	149	2	3%	PERCENT
cjfa-56745	150	1	2019	DATE
cjfa-56745	152	1	3	CARDINAL
cjfa-56745	153	1	119119	DATE
cjfa-56745	156	1	2022	CARDINAL
cjfa-56745	157	1	3	CARDINAL
cjfa-56745	158	1	2	CARDINAL
cjfa-56745	158	2	coef coef coef coef coef nef -0.0004	PERSON
cjfa-56745	158	3	0.945	CARDINAL
cjfa-56745	158	4	0.0029	CARDINAL
cjfa-56745	158	5	0.760	CARDINAL
cjfa-56745	158	6	0.0008	CARDINAL
cjfa-56745	158	7	0.667	CARDINAL
cjfa-56745	158	8	0.0015	CARDINAL
cjfa-56745	158	9	0.602	CARDINAL
cjfa-56745	158	10	0.0002	CARDINAL
cjfa-56745	158	11	0.946	CARDINAL
cjfa-56745	158	12	4.42	CARDINAL
cjfa-56745	158	13	npt	ORG
cjfa-56745	158	14	0.6502	CARDINAL
cjfa-56745	158	15	0.010	CARDINAL
cjfa-56745	158	16	0.006	CARDINAL
cjfa-56745	159	1	0.001	CARDINAL
cjfa-56745	160	1	0.003	CARDINAL
cjfa-56745	160	2	0.002	CARDINAL
cjfa-56745	160	3	3.34	CARDINAL
cjfa-56745	160	4	0.179	CARDINAL
cjfa-56745	160	5	0.567	CARDINAL
cjfa-56745	160	6	0.0024	CARDINAL
cjfa-56745	160	7	0.405	CARDINAL
cjfa-56745	160	8	0.464	CARDINAL
cjfa-56745	160	9	0.004	CARDINAL
cjfa-56745	160	10	2.401	CARDINAL
cjfa-56745	160	11	0.1874	CARDINAL
cjfa-56745	161	1	0.001	CARDINAL
cjfa-56745	161	2	0.2652	CARDINAL
cjfa-56745	161	3	0.021	CARDINAL
cjfa-56745	161	4	2.0962	CARDINAL
cjfa-56745	161	5	0.024	CARDINAL
cjfa-56745	161	6	0.2709	CARDINAL
cjfa-56745	161	7	0.088	CARDINAL
cjfa-56745	161	8	2.121	CARDINAL
cjfa-56745	161	9	1.0219	CARDINAL
cjfa-56745	161	10	0.826	CARDINAL
cjfa-56745	161	11	0.2550	CARDINAL
cjfa-56745	162	1	0.025	CARDINAL
cjfa-56745	163	1	0.007	CARDINAL
cjfa-56745	163	2	0.2887	CARDINAL
cjfa-56745	163	3	0.015	CARDINAL
cjfa-56745	163	4	2.107	CARDINAL
cjfa-56745	163	5	0.0954	CARDINAL
cjfa-56745	163	6	0.148	CARDINAL
cjfa-56745	163	7	0.818	CARDINAL
cjfa-56745	163	8	0.0023	CARDINAL
cjfa-56745	163	9	0.940	CARDINAL
cjfa-56745	163	10	2.316	CARDINAL
cjfa-56745	163	11	0.090	CARDINAL
cjfa-56745	163	12	0.0025	CARDINAL
cjfa-56745	163	13	0.034	CARDINAL
cjfa-56745	163	14	0.031	CARDINAL
cjfa-56745	163	15	0.0267	CARDINAL
cjfa-56745	163	16	0.603	CARDINAL
cjfa-56745	163	17	3.215	CARDINAL
cjfa-56745	163	18	0.0641	CARDINAL
cjfa-56745	163	19	0.358	CARDINAL
cjfa-56745	163	20	0.0279	CARDINAL
cjfa-56745	163	21	0.833	CARDINAL
cjfa-56745	163	22	0.0281	CARDINAL
cjfa-56745	163	23	0.403	CARDINAL
cjfa-56745	163	24	0.0229	CARDINAL
cjfa-56745	163	25	0.605	CARDINAL
cjfa-56745	163	26	0.3532	CARDINAL
cjfa-56745	163	27	0.345	CARDINAL
cjfa-56745	163	28	3.413	CARDINAL
cjfa-56745	163	29	0.012	CARDINAL
cjfa-56745	163	30	0.693	CARDINAL
cjfa-56745	164	1	0.059	CARDINAL
cjfa-56745	164	2	4.309	CARDINAL
cjfa-56745	164	3	2.2123	CARDINAL
cjfa-56745	164	4	0.002	CARDINAL
cjfa-56745	164	5	2.0964	CARDINAL
cjfa-56745	164	6	0.048	CARDINAL
cjfa-56745	164	7	0.1932	CARDINAL
cjfa-56745	164	8	0.446	CARDINAL
cjfa-56745	164	9	0.3532	CARDINAL
cjfa-56745	164	10	0.340	CARDINAL
cjfa-56745	164	11	1.1876	CARDINAL
cjfa-56745	164	12	0.001	CARDINAL
cjfa-56745	165	1	736 736 736	QUANTITY
cjfa-56745	165	2	360 360 360 360 360	DATE
cjfa-56745	165	3	46.501	CARDINAL
cjfa-56745	165	4	344.32	MONEY
cjfa-56745	165	5	0.0000 0.0000 0.000 0.000 0.0000	QUANTITY
cjfa-56745	165	6	the 1%, 5% and 10%	PERCENT
cjfa-56745	166	1	o	DATE
cjfa-56745	166	2	cns-pndp database	ORG
cjfa-56745	167	1	m. t. nya	PERSON
cjfa-56745	167	2	g. m. kemgni	PERSON
cjfa-56745	167	3	r. djeudja	PERSON
cjfa-56745	167	4	m. a. tzegouo	PERSON
cjfa-56745	168	1	breush	PERSON
cjfa-56745	168	2	1%	PERCENT
cjfa-56745	170	1	maddala	PERSON
cjfa-56745	170	2	1983	DATE
cjfa-56745	173	1	4	CARDINAL
cjfa-56745	174	1	4	CARDINAL
cjfa-56745	174	2	2	CARDINAL
cjfa-56745	174	3	0.129	CARDINAL
cjfa-56745	174	4	0.908	CARDINAL
cjfa-56745	174	5	0.607	CARDINAL
cjfa-56745	174	6	0.0015	CARDINAL
cjfa-56745	174	7	0.602	CARDINAL
cjfa-56745	174	8	0.0002	CARDINAL
cjfa-56745	174	9	0.946	CARDINAL
cjfa-56745	174	10	npt	ORG
cjfa-56745	174	11	1.2705	CARDINAL
cjfa-56745	175	1	1.0239	CARDINAL
cjfa-56745	175	2	0.216	CARDINAL
cjfa-56745	176	1	0.101	CARDINAL
cjfa-56745	177	1	0.030	CARDINAL
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cjfa-56745	177	13	0.0262	CARDINAL
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cjfa-56745	177	15	1.209	CARDINAL
cjfa-56745	177	16	0.266	CARDINAL
cjfa-56745	177	17	0.247	CARDINAL
cjfa-56745	177	18	0.278	CARDINAL
cjfa-56745	177	19	0.021	CARDINAL
cjfa-56745	177	20	0.0219	CARDINAL
cjfa-56745	177	21	0.036	CARDINAL
cjfa-56745	177	22	0.020	CARDINAL
cjfa-56745	178	1	1.107	CARDINAL
cjfa-56745	178	2	0.017	CARDINAL
cjfa-56745	178	3	0.315	CARDINAL
cjfa-56745	178	4	1.0954	CARDINAL
cjfa-56745	178	5	0.028	CARDINAL
cjfa-56745	178	6	0.024	CARDINAL
cjfa-56745	178	7	0.800	CARDINAL
cjfa-56745	178	8	0.0123	CARDINAL
cjfa-56745	178	9	0.932	CARDINAL
cjfa-56745	178	10	0.0901	CARDINAL
cjfa-56745	179	1	0.250	CARDINAL
cjfa-56745	179	2	0.0355	CARDINAL
cjfa-56745	180	1	0.024	CARDINAL
cjfa-56745	180	2	0.027	CARDINAL
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cjfa-56745	181	2	0.003	CARDINAL
cjfa-56745	181	3	0.0741	MONEY
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cjfa-56745	181	9	0.203	CARDINAL
cjfa-56745	181	10	0.0229	CARDINAL
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cjfa-56745	181	12	0.6321	CARDINAL
cjfa-56745	181	13	0.345	CARDINAL
cjfa-56745	181	14	0.276	CARDINAL
cjfa-56745	182	1	0.312	CARDINAL
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cjfa-56745	182	3	0.0128	CARDINAL
cjfa-56745	183	1	0.002	CARDINAL
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cjfa-56745	184	2	the era… 121121	DATE
cjfa-56745	184	3	2	CARDINAL
cjfa-56745	184	4	0.022	CARDINAL
cjfa-56745	184	5	0.002	CARDINAL
cjfa-56745	184	6	1.025	CARDINAL
cjfa-56745	184	7	0.048	CARDINAL
cjfa-56745	184	8	0.002	CARDINAL
cjfa-56745	184	9	0.446	CARDINAL
cjfa-56745	184	10	0.021	CARDINAL
cjfa-56745	184	11	0.340	CARDINAL
cjfa-56745	184	12	1.022	CARDINAL
cjfa-56745	184	13	0.001	CARDINAL
cjfa-56745	184	14	736 736	CARDINAL
cjfa-56745	184	15	5%	PERCENT
cjfa-56745	184	16	1%	PERCENT
cjfa-56745	184	17	0.1%	PERCENT
cjfa-56745	185	1	o	DATE
cjfa-56745	185	2	cns-pndp database	ORG
cjfa-56745	186	1	3	CARDINAL
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cjfa-56745	187	2	2018	DATE
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cjfa-56745	193	1	acharya	PERSON
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cjfa-56745	194	2	hours	TIME
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cjfa-56745	195	2	orp	ORG
cjfa-56745	196	1	4	CARDINAL
cjfa-56745	197	1	m. t. nya	PERSON
cjfa-56745	197	2	g. m. kemgni	PERSON
cjfa-56745	197	3	r. djeudja	PERSON
cjfa-56745	197	4	m. a. tzegouo	PERSON
cjfa-56745	197	5	messie122122	PERSON
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cjfa-56745	198	1	2012	DATE
cjfa-56745	198	2	african	NORP
cjfa-56745	199	1	orp	ORG
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cjfa-56745	202	1	ramadani	PERSON
cjfa-56745	202	2	breidbach	GPE
cjfa-56745	202	3	kurnia	GPE
cjfa-56745	202	4	2022	CARDINAL
cjfa-56745	202	5	mansour	PERSON
cjfa-56745	202	6	aryaija-karemani	PERSON
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cjfa-56745	202	8	namakula	PERSON
cjfa-56745	202	9	raven	PERSON
cjfa-56745	202	10	2022	CARDINAL
cjfa-56745	203	1	cameroon	GPE
cjfa-56745	205	1	2018	DATE
cjfa-56745	205	2	buhungiro	GPE
cjfa-56745	205	3	harvey	PERSON
cjfa-56745	205	4	2022	CARDINAL
cjfa-56745	205	5	cameroon	GPE
cjfa-56745	205	6	uganda	GPE
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cjfa-56745	207	1	second	ORDINAL
cjfa-56745	209	1	360	CARDINAL
cjfa-56745	209	2	cameroon	GPE
cjfa-56745	214	1	2019	DATE
cjfa-56745	214	2	orp	ORG
cjfa-56745	214	3	lra	GPE
cjfa-56745	214	4	cameroon	GPE
cjfa-56745	215	1	two	CARDINAL
cjfa-56745	218	1	less than 6 months	DATE
cjfa-56745	219	1	resnick	ORG
cjfa-56745	219	2	2021	DATE
cjfa-56745	220	1	acharya	PERSON
cjfa-56745	220	2	k.k.	PERSON
cjfa-56745	220	3	j.	PERSON
cjfa-56745	220	4	2022	CARDINAL
cjfa-56745	222	1	64	CARDINAL
cjfa-56745	223	1	a.	PERSON
cjfa-56745	223	2	d.p.	GPE
cjfa-56745	223	3	r.	PERSON
cjfa-56745	223	4	2023	CARDINAL
cjfa-56745	225	1	copernican journal of finance & accounting	ORG
cjfa-56745	225	2	12(2	DATE
cjfa-56745	225	3	27	CARDINAL
cjfa-56745	226	1	https://doi.org/10.12775/ cjfa.2023.009	PERSON
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cjfa-56745	229	1	16(4	CARDINAL
cjfa-56745	229	2	185	CARDINAL
cjfa-56745	231	1	m. t. nya	PERSON
cjfa-56745	231	2	g. m. kemgni	PERSON
cjfa-56745	231	3	r. djeudja	PERSON
cjfa-56745	231	4	m. a. tzegouo	PERSON
cjfa-56745	231	5	t. messie124124	GPE
cjfa-56745	231	6	m.j.	PERSON
cjfa-56745	231	7	m.l.	GPE
cjfa-56745	231	8	d.j.	GPE
cjfa-56745	231	9	2011	DATE
cjfa-56745	233	1	missouri university	ORG
cjfa-56745	234	1	caldeira	PERSON
cjfa-56745	234	2	é.	ORG
cjfa-56745	234	3	2014	DATE
cjfa-56745	235	1	décentralisation dans les	ORG
cjfa-56745	236	1	22(4	CARDINAL
cjfa-56745	236	2	5	CARDINAL
cjfa-56745	237	1	cannac	PERSON
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cjfa-56745	238	1	sphère publique	PERSON
cjfa-56745	239	1	265	CARDINAL
cjfa-56745	239	2	41-50	CARDINAL
cjfa-56745	240	1	1997	DATE
cjfa-56745	242	1	paris	GPE
cjfa-56745	242	2	economica	PERSON
cjfa-56745	243	1	a.	PERSON
cjfa-56745	243	2	buhungiro	PERSON
cjfa-56745	243	3	e.	GPE
cjfa-56745	243	4	harvey, a., & linden	ORG
cjfa-56745	243	5	k.	PERSON
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cjfa-56745	244	1	uganda	GPE
cjfa-56745	245	1	plos water	PERSON
cjfa-56745	245	2	1(2	CARDINAL
cjfa-56745	247	1	debrah	PERSON
cjfa-56745	247	2	e.	PERSON
cjfa-56745	247	3	2022	CARDINAL
cjfa-56745	248	1	ghana	GPE
cjfa-56745	249	1	commonwealth journal	ORG
cjfa-56745	249	2	26	CARDINAL
cjfa-56745	249	3	53-73	DATE
cjfa-56745	251	1	feudjo	ORG
cjfa-56745	251	2	j.r.	GPE
cjfa-56745	251	3	j.p.	GPE
cjfa-56745	251	4	2009	DATE
cjfa-56745	253	1	gestion 2000	DATE
cjfa-56745	253	2	26(4	CARDINAL
cjfa-56745	253	3	95	CARDINAL
cjfa-56745	254	1	hambrick	GPE
cjfa-56745	254	2	d.c.	GPE
cjfa-56745	254	3	p.a.	GPE
cjfa-56745	254	4	1984	DATE
cjfa-56745	256	1	academy of management review	ORG
cjfa-56745	256	2	9(2	CARDINAL
cjfa-56745	256	3	193	CARDINAL
cjfa-56745	257	1	org/10.5465	PERSON
cjfa-56745	258	1	kalin	GPE
cjfa-56745	258	2	w.	PERSON
cjfa-56745	258	3	2002	DATE
cjfa-56745	261	1	switzerland	GPE
cjfa-56745	262	1	graduate institute of international and development studies	ORG
cjfa-56745	262	2	2	CARDINAL
cjfa-56745	262	3	111	CARDINAL
cjfa-56745	264	1	kamdem	PERSON
cjfa-56745	264	2	2012	DATE
cjfa-56745	265	1	sociale	GPE
cjfa-56745	266	1	france	GPE
cjfa-56745	266	2	l’harmattan	GPE
cjfa-56745	267	1	khana	ORG
cjfa-56745	267	2	a.r.	GPE
cjfa-56745	267	3	s.	PERSON
cjfa-56745	267	4	2015	CARDINAL
cjfa-56745	268	1	august 2014	DATE
cjfa-56745	269	1	european journal of research	ORG
cjfa-56745	269	2	3(3	CARDINAL
cjfa-56745	269	3	48	CARDINAL
cjfa-56745	270	1	konte, m., & vincent	ORG
cjfa-56745	270	2	r.c.	PERSON
cjfa-56745	270	3	2021	CARDINAL
cjfa-56745	272	1	140, 105350	DATE
cjfa-56745	274	1	org/10.1016/j.worlddev.2020.105350	GPE
cjfa-56745	275	1	maddala	GPE
cjfa-56745	275	2	g.s.	GPE
cjfa-56745	275	3	1983	DATE
cjfa-56745	277	1	cambridge	GPE
cjfa-56745	278	1	0511810176	DATE
cjfa-56745	279	1	mansour	PERSON
cjfa-56745	279	2	w.	PERSON
cjfa-56745	279	3	aryaija-karemani	PERSON
cjfa-56745	279	4	a.	GPE
cjfa-56745	279	5	martineau	PERSON
cjfa-56745	279	6	t.	GPE
cjfa-56745	279	7	namakula	PERSON
cjfa-56745	279	8	j.	PERSON
cjfa-56745	279	9	ssengooba	GPE
cjfa-56745	279	10	f., & raven	ORG
cjfa-56745	279	11	j.	PERSON
cjfa-56745	279	12	2022	CARDINAL
cjfa-56745	280	1	uganda	GPE
cjfa-56745	281	1	the international journal of health planning	ORG
cjfa-56745	281	2	770	CARDINAL
cjfa-56745	283	1	the era… 125125 ngoran	DATE
cjfa-56745	283	2	b.s.	GPE
cjfa-56745	283	3	2021	CARDINAL
cjfa-56745	284	1	cameroon	GPE
cjfa-56745	285	1	saudi journal of humanities	ORG
cjfa-56745	285	2	6(4	CARDINAL
cjfa-56745	285	3	122	CARDINAL
cjfa-56745	286	1	oecd	ORG
cjfa-56745	286	2	2004	DATE
cjfa-56745	287	1	principes de gouvernement d’entreprise de l’ocde	ORG
cjfa-56745	288	1	47	CARDINAL
cjfa-56745	289	1	ofeh	PERSON
cjfa-56745	289	2	m.a.	PERSON
cjfa-56745	289	3	bin	PERSON
cjfa-56745	289	4	j.m.	GPE
cjfa-56745	289	5	s.b.	GPE
cjfa-56745	289	6	2020	DATE
cjfa-56745	290	1	cameroon	GPE
cjfa-56745	291	1	journal of social economics research	ORG
cjfa-56745	291	2	7(2	CARDINAL
cjfa-56745	291	3	91	CARDINAL
cjfa-56745	292	1	https://doi.org/10.18488/journal.35.2020.72.91.106	PERSON
cjfa-56745	293	1	1995	DATE
cjfa-56745	295	1	the world bank research observer	ORG
cjfa-56745	295	2	10(2	DATE
cjfa-56745	295	3	201	CARDINAL
cjfa-56745	295	4	ramadani	PERSON
cjfa-56745	295	5	l.	PERSON
cjfa-56745	295	6	breidbach	GPE
cjfa-56745	295	7	c.f.	GPE
cjfa-56745	295	8	& kurnia	GPE
cjfa-56745	295	9	s.	PERSON
cjfa-56745	295	10	2022	CARDINAL
cjfa-56745	297	1	information systems journal	ORG
cjfa-56745	297	2	1	CARDINAL
cjfa-56745	298	1	https://doi.org/10.1111/isj.12381	ORG
cjfa-56745	298	2	resnick	ORG
cjfa-56745	298	3	2021	CARDINAL
cjfa-56745	299	1	africa	LOC
cjfa-56745	300	1	regional & federal studies	ORG
cjfa-56745	300	2	31(1	CARDINAL
cjfa-56745	300	3	139	CARDINAL
cjfa-56745	302	1	l.a.	GPE
cjfa-56745	302	2	2014	DATE
cjfa-56745	303	1	investissements immatériels	PERSON
cjfa-56745	303	2	le cas des coopératives vinicoles du languedoc roussillon	ORG
cjfa-56745	303	3	thèse de doctorat	ORG
cjfa-56745	303	4	université montpellier	ORG
cjfa-56745	303	5	543	CARDINAL
cjfa-56745	304	1	siddique, k.h.m.	PERSON
cjfa-56745	304	2	j. (1997	ORG
cjfa-56745	305	1	australia	GPE
cjfa-56745	306	1	australian	NORP
cjfa-56745	306	2	37(1	DATE
cjfa-56745	306	3	103	CARDINAL
cjfa-56745	308	1	c.s.	GPE
cjfa-56745	308	2	n.m.	GPE
cjfa-56745	308	3	2021	CARDINAL
cjfa-56745	309	1	de gouvernance spécifiques	ORG
cjfa-56745	310	1	du contrôle de la comptabilité et de l’audit	PERSON
cjfa-56745	310	2	5(1	CARDINAL
cjfa-56745	310	3	335	CARDINAL
cjfa-56745	311	1	h.b.	GPE
cjfa-56745	311	2	simatele	GPE
cjfa-56745	311	3	d.m.	GPE
cjfa-56745	311	4	donkor	PERSON
cjfa-56745	311	5	t.j.	GPE
cjfa-56745	311	6	2021	CARDINAL
cjfa-56745	312	1	northwest cameroon	LOC
cjfa-56745	313	1	geojournal	PERSON
cjfa-56745	313	2	86	DATE
cjfa-56745	313	3	943	CARDINAL
cjfa-56745	315	1	m.v.	GPE
cjfa-56745	315	2	1994	DATE
cjfa-56745	318	1	1994/099	CARDINAL
cjfa-56745	320	1	2018	DATE
cjfa-56745	321	1	cas des pme de la région de l’ouest	ORG
cjfa-56745	322	1	global journal of research in business & management	ORG
cjfa-56745	322	2	7(1	DATE
cjfa-56745	322	3	503	CARDINAL
cjfa-56745	323	1	https://doi.org/10.1111/isj.12381	ORG