id	sid	eid	entity	type
cjfa-57637	1	1	4747copernican	CARDINAL
cjfa-57637	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-57637	1	3	2300-12402024	DATE
cjfa-57637	1	4	13	CARDINAL
cjfa-57637	1	5	3 date	DATE
cjfa-57637	1	6	july 1, 2024	DATE
cjfa-57637	1	7	september 2, 2024	DATE
cjfa-57637	2	1	social sciences	ORG
cjfa-57637	2	2	kwara state university	ORG
cjfa-57637	2	3	malete	GPE
cjfa-57637	2	4	nigeria	GPE
cjfa-57637	3	1	y.a.	GPE
cjfa-57637	3	2	2024	CARDINAL
cjfa-57637	5	1	copernican journal of finance & accounting	ORG
cjfa-57637	5	2	13(3	CARDINAL
cjfa-57637	5	3	47–65	CARDINAL
cjfa-57637	6	1	yusuf	PERSON
cjfa-57637	6	2	kwara state university accounting	ORG
cjfa-57637	7	1	j e l	PERSON
cjfa-57637	7	2	m40	ORG
cjfa-57637	8	1	kwara state	GPE
cjfa-57637	8	2	nigeria	GPE
cjfa-57637	9	1	216	CARDINAL
cjfa-57637	9	2	27	CARDINAL
cjfa-57637	10	1	140	CARDINAL
cjfa-57637	10	2	kwara state	GPE
cjfa-57637	10	3	nigeria	GPE
cjfa-57637	12	1	5%	PERCENT
cjfa-57637	14	1	yusuf alabi olumoh4848	PERSON
cjfa-57637	15	1	shogo & eo	ORG
cjfa-57637	15	2	2023	CARDINAL
cjfa-57637	16	1	fofack & afonope	ORG
cjfa-57637	16	2	2024	DATE
cjfa-57637	17	1	2024	DATE
cjfa-57637	18	1	africa	LOC
cjfa-57637	18	2	fekete-farkas & zeman	ORG
cjfa-57637	18	3	2020	DATE
cjfa-57637	18	4	hao	GPE
cjfa-57637	18	5	cui	PERSON
cjfa-57637	18	6	shan	PERSON
cjfa-57637	18	7	zhao	PERSON
cjfa-57637	18	8	wang	PERSON
cjfa-57637	18	9	zhang & guan	ORG
cjfa-57637	18	10	2022	CARDINAL
cjfa-57637	19	1	nigeria	GPE
cjfa-57637	20	1	millions	CARDINAL
cjfa-57637	20	2	abdul	ORG
cjfa-57637	20	3	babalola	ORG
cjfa-57637	20	4	daraojimba & oriji	ORG
cjfa-57637	20	5	2023	CARDINAL
cjfa-57637	21	1	kwara state	GPE
cjfa-57637	21	2	ajibola	ORG
cjfa-57637	21	3	2020	DATE
cjfa-57637	23	1	umar	GPE
cjfa-57637	23	2	adam	PERSON
cjfa-57637	23	3	abdallah & nterful,	ORG
cjfa-57637	23	4	2024	DATE
cjfa-57637	23	5	murthado & nurhasanah	ORG
cjfa-57637	23	6	2024	DATE
cjfa-57637	24	1	nigerian	NORP
cjfa-57637	25	1	abdullah	PERSON
cjfa-57637	25	2	2024	DATE
cjfa-57637	25	3	daily	DATE
cjfa-57637	25	4	4949	CARDINAL
cjfa-57637	26	1	lartey	NORP
cjfa-57637	26	2	akolgo	PERSON
cjfa-57637	26	3	2023	CARDINAL
cjfa-57637	27	1	alonge, dudu & alao	ORG
cjfa-57637	27	2	2024	DATE
cjfa-57637	28	1	2019	DATE
cjfa-57637	28	2	& paoli	ORG
cjfa-57637	28	3	2022	CARDINAL
cjfa-57637	29	1	nigerian	NORP
cjfa-57637	29	2	alonge & adebayo	ORG
cjfa-57637	29	3	2024	DATE
cjfa-57637	30	1	yang	PERSON
cjfa-57637	30	2	2024	DATE
cjfa-57637	31	1	krishnan, krishnan & liang	ORG
cjfa-57637	31	2	2020	DATE
cjfa-57637	31	3	ajao & oluwadamilola	ORG
cjfa-57637	31	4	2020	DATE
cjfa-57637	31	5	setyawan & gamayuni	ORG
cjfa-57637	31	6	2020	DATE
cjfa-57637	31	7	2021	DATE
cjfa-57637	31	8	arisandi, islami & soeprajitno	ORG
cjfa-57637	31	9	2022	CARDINAL
cjfa-57637	31	10	kwanbo	ORG
cjfa-57637	31	11	tanko	ORG
cjfa-57637	31	12	baba & akanet	ORG
cjfa-57637	31	13	2023	CARDINAL
cjfa-57637	31	14	2023	CARDINAL
cjfa-57637	31	15	razak & muchran	ORG
cjfa-57637	31	16	2024	DATE
cjfa-57637	31	17	dominic	PERSON
cjfa-57637	31	18	2024	DATE
cjfa-57637	32	1	nigeria	GPE
cjfa-57637	37	1	yusuf	PERSON
cjfa-57637	37	2	olumoh5050	ORG
cjfa-57637	38	1	hamed	ORG
cjfa-57637	38	2	2023	CARDINAL
cjfa-57637	38	3	dominic	PERSON
cjfa-57637	38	4	2024	CARDINAL
cjfa-57637	40	1	leal & silva	ORG
cjfa-57637	40	2	2022	CARDINAL
cjfa-57637	40	3	yusuf	PERSON
cjfa-57637	40	4	dasawaty	PERSON
cjfa-57637	40	5	meiden &	ORG
cjfa-57637	40	6	2024	DATE
cjfa-57637	42	1	2024	CARDINAL
cjfa-57637	42	2	three	CARDINAL
cjfa-57637	43	1	lartey	NORP
cjfa-57637	43	2	kong	GPE
cjfa-57637	43	3	santosh & gumah	ORG
cjfa-57637	43	4	2020	DATE
cjfa-57637	44	1	lartey et al.	PERSON
cjfa-57637	44	2	2020	DATE
cjfa-57637	45	1	muriithi & oluoch	ORG
cjfa-57637	45	2	2024	DATE
cjfa-57637	46	1	first	ORDINAL
cjfa-57637	46	2	xu, liu & pei	ORG
cjfa-57637	46	3	2023	CARDINAL
cjfa-57637	47	1	lartey et al.	PERSON
cjfa-57637	47	2	2020	DATE
cjfa-57637	48	1	ryanto & tundjungsari	ORG
cjfa-57637	48	2	2024	DATE
cjfa-57637	49	1	edeh & abdulkadir	ORG
cjfa-57637	49	2	2022	CARDINAL
cjfa-57637	50	1	ali & allaymoun	ORG
cjfa-57637	50	2	2024	DATE
cjfa-57637	51	1	abdullahi & othman	ORG
cjfa-57637	51	2	2021	DATE
cjfa-57637	52	1	5151	CARDINAL
cjfa-57637	52	2	mahdi	NORP
cjfa-57637	52	3	mahdi	NORP
cjfa-57637	52	4	abbas	PERSON
cjfa-57637	52	5	2022	CARDINAL
cjfa-57637	52	6	harjanto	ORG
cjfa-57637	52	7	2023	CARDINAL
cjfa-57637	53	1	hussin	GPE
cjfa-57637	53	2	ali	PERSON
cjfa-57637	53	3	haddad	PERSON
cjfa-57637	53	4	shehadeh & hasan	ORG
cjfa-57637	53	5	2022	CARDINAL
cjfa-57637	55	1	african	NORP
cjfa-57637	55	2	nigeria	GPE
cjfa-57637	57	1	younis	PERSON
cjfa-57637	57	2	2023	CARDINAL
cjfa-57637	57	3	khoshro	PERSON
cjfa-57637	57	4	amini	PERSON
cjfa-57637	57	5	2024	DATE
cjfa-57637	58	1	krishnan et al	PERSON
cjfa-57637	59	1	2020	DATE
cjfa-57637	59	2	zakirova	GPE
cjfa-57637	59	3	klychova	PERSON
cjfa-57637	59	4	dyatlova	PERSON
cjfa-57637	59	5	khoruzhy	PERSON
cjfa-57637	59	6	mavlieva	PERSON
cjfa-57637	59	7	2023	CARDINAL
cjfa-57637	60	1	portugal	GPE
cjfa-57637	60	2	monteiro	PERSON
cjfa-57637	60	3	da silva	PERSON
cjfa-57637	60	4	2023	CARDINAL
cjfa-57637	61	1	indonesia	GPE
cjfa-57637	61	2	pangaribuan et al	PERSON
cjfa-57637	62	1	2023	CARDINAL
cjfa-57637	62	2	arisandi	PERSON
cjfa-57637	62	3	2022	CARDINAL
cjfa-57637	62	4	kenya	GPE
cjfa-57637	62	5	2024	CARDINAL
cjfa-57637	62	6	dominic	PERSON
cjfa-57637	62	7	2024	CARDINAL
cjfa-57637	62	8	nigeria	GPE
cjfa-57637	63	1	kwara state	GPE
cjfa-57637	64	1	yusuf alabi olumoh5252	PERSON
cjfa-57637	65	1	hu	PERSON
cjfa-57637	65	2	weng	PERSON
cjfa-57637	65	3	wang	PERSON
cjfa-57637	65	4	2021	CARDINAL
cjfa-57637	65	5	china	GPE
cjfa-57637	66	1	kwanbo et al	ORG
cjfa-57637	67	1	2023	CARDINAL
cjfa-57637	68	1	africa	LOC
cjfa-57637	68	2	sabir-jaf	ORG
cjfa-57637	68	3	2023	CARDINAL
cjfa-57637	69	1	umar et al	PERSON
cjfa-57637	70	1	2024	CARDINAL
cjfa-57637	70	2	ghana	GPE
cjfa-57637	71	1	2024	CARDINAL
cjfa-57637	72	1	nigeria	GPE
cjfa-57637	72	2	abdulrasaq	ORG
cjfa-57637	72	3	2021	CARDINAL
cjfa-57637	72	4	mustapha	PERSON
cjfa-57637	72	5	2021	CARDINAL
cjfa-57637	73	1	kwara state	GPE
cjfa-57637	75	1	nguyen	PERSON
cjfa-57637	75	2	bui	ORG
cjfa-57637	75	3	2023	CARDINAL
cjfa-57637	76	1	2024	CARDINAL
cjfa-57637	76	2	u.s.	GPE
cjfa-57637	77	1	martinez	GPE
cjfa-57637	77	2	de-jesus-moraes	ORG
cjfa-57637	77	3	2024	CARDINAL
cjfa-57637	77	4	brazilian	NORP
cjfa-57637	77	5	2024	CARDINAL
cjfa-57637	77	6	setyawan	PERSON
cjfa-57637	77	7	gamayuni	ORG
cjfa-57637	77	8	2020	DATE
cjfa-57637	77	9	indonesia	GPE
cjfa-57637	78	1	africa	LOC
cjfa-57637	78	2	oluwadamilola	PERSON
cjfa-57637	78	3	2020	DATE
cjfa-57637	78	4	5353	CARDINAL
cjfa-57637	78	5	nigeria	GPE
cjfa-57637	79	1	2024	CARDINAL
cjfa-57637	79	2	the nairobi securities exchange	ORG
cjfa-57637	80	1	kwara state	GPE
cjfa-57637	81	1	1	CARDINAL
cjfa-57637	81	2	mustapha	PERSON
cjfa-57637	81	3	2021	CARDINAL
cjfa-57637	82	1	kwara state	GPE
cjfa-57637	84	1	nguyen	PERSON
cjfa-57637	84	2	bui	ORG
cjfa-57637	84	3	2023	CARDINAL
cjfa-57637	85	1	2024	CARDINAL
cjfa-57637	85	2	u.s.	GPE
cjfa-57637	86	1	martinez	GPE
cjfa-57637	86	2	de-jesus-moraes	ORG
cjfa-57637	86	3	2024	CARDINAL
cjfa-57637	86	4	brazilian	NORP
cjfa-57637	86	5	2024	CARDINAL
cjfa-57637	86	6	setyawan	PERSON
cjfa-57637	86	7	gamayuni	ORG
cjfa-57637	86	8	2020	DATE
cjfa-57637	86	9	indonesia	GPE
cjfa-57637	87	1	africa	LOC
cjfa-57637	87	2	oluwadamilola	PERSON
cjfa-57637	87	3	2020	DATE
cjfa-57637	87	4	nigeria	GPE
cjfa-57637	88	1	2024	CARDINAL
cjfa-57637	88	2	the nairobi securities exchange	ORG
cjfa-57637	89	1	kwara state	GPE
cjfa-57637	90	1	1	CARDINAL
cjfa-57637	91	1	o	DATE
cjfa-57637	92	1	jensen	PERSON
cjfa-57637	92	2	1976	DATE
cjfa-57637	92	3	koolma	ORG
cjfa-57637	92	4	2024	DATE
cjfa-57637	94	1	lartey et al.	PERSON
cjfa-57637	94	2	2020	DATE
cjfa-57637	94	3	muriithi & oluoch	ORG
cjfa-57637	94	4	2024	DATE
cjfa-57637	94	5	lartey	NORP
cjfa-57637	94	6	akolgo	PERSON
cjfa-57637	94	7	2023	CARDINAL
cjfa-57637	95	1	pignatel & tchuigoua	ORG
cjfa-57637	95	2	2020	DATE
cjfa-57637	96	1	rafiq & abdullah	ORG
cjfa-57637	96	2	2023	CARDINAL
cjfa-57637	97	1	gupta & sisodia	ORG
cjfa-57637	97	2	2023	CARDINAL
cjfa-57637	97	3	limita yusuf	PERSON
cjfa-57637	97	4	olumoh5454	PERSON
cjfa-57637	97	5	adib	NORP
cjfa-57637	97	6	zaid & sahyouni	ORG
cjfa-57637	97	7	2021	CARDINAL
cjfa-57637	98	1	216	CARDINAL
cjfa-57637	98	2	27	CARDINAL
cjfa-57637	98	3	kwara state	GPE
cjfa-57637	98	4	nigeria	GPE
cjfa-57637	98	5	december 2023	DATE
cjfa-57637	99	1	54	CARDINAL
cjfa-57637	99	2	two	CARDINAL
cjfa-57637	99	3	162	CARDINAL
cjfa-57637	99	4	the nigeria deposit insurance corporation	ORG
cjfa-57637	100	1	140	CARDINAL
cjfa-57637	102	1	216	CARDINAL
cjfa-57637	102	2	0.05 or 5%	PERCENT
cjfa-57637	102	3	0.10 (	PERCENT
cjfa-57637	102	4	10%	PERCENT
cjfa-57637	103	1	0.05	CARDINAL
cjfa-57637	103	2	140	CARDINAL
cjfa-57637	104	1	pls	NORP
cjfa-57637	104	2	4	CARDINAL
cjfa-57637	108	1	pls	NORP
cjfa-57637	109	1	5555	CARDINAL
cjfa-57637	109	2	1	CARDINAL
cjfa-57637	110	1	1	CARDINAL
cjfa-57637	111	1	dev.	PERSON
cjfa-57637	112	1	4.217 1.061	CARDINAL
cjfa-57637	112	2	deco2	PERSON
cjfa-57637	113	1	4.275	CARDINAL
cjfa-57637	113	2	2.463	MONEY
cjfa-57637	113	3	deco3	PERSON
cjfa-57637	114	1	4.464	CARDINAL
cjfa-57637	114	2	deco4	PERSON
cjfa-57637	115	1	4.522	CARDINAL
cjfa-57637	115	2	2.693	MONEY
cjfa-57637	115	3	deco5	ORG
cjfa-57637	116	1	4.290 0.800 3.300	MONEY
cjfa-57637	116	2	smartpls4	PERSON
cjfa-57637	117	1	2	CARDINAL
cjfa-57637	117	2	prevco1	PERSON
cjfa-57637	118	1	4.551 0.578	CARDINAL
cjfa-57637	118	2	prevco2	PERSON
cjfa-57637	119	1	4.420 0.769 5.264 -1.876 prevco3	QUANTITY
cjfa-57637	120	1	4.449	CARDINAL
cjfa-57637	120	2	prevco4	PERSON
cjfa-57637	121	1	4.304 0.890 2.509	MONEY
cjfa-57637	121	2	prevco5	PERSON
cjfa-57637	122	1	4.348	CARDINAL
cjfa-57637	122	2	1.062	CARDINAL
cjfa-57637	123	1	4.101	CARDINAL
cjfa-57637	123	2	1.024 2.776 -1.618 yusuf	QUANTITY
cjfa-57637	123	3	olumoh5656	GPE
cjfa-57637	123	4	prevco7	PERSON
cjfa-57637	124	1	4.203	CARDINAL
cjfa-57637	124	2	prevco8	ORG
cjfa-57637	125	1	3.913 1.100 0.596 -0.960 prevco9	QUANTITY
cjfa-57637	126	1	4.406	CARDINAL
cjfa-57637	126	2	1.701	MONEY
cjfa-57637	126	3	smartpls4	PERSON
cjfa-57637	127	1	3	CARDINAL
cjfa-57637	127	2	coreco1	PERSON
cjfa-57637	128	1	4.217	CARDINAL
cjfa-57637	129	1	4.449	CARDINAL
cjfa-57637	130	1	4.246	CARDINAL
cjfa-57637	130	2	3.084	CARDINAL
cjfa-57637	131	1	4.464	CARDINAL
cjfa-57637	131	2	0.650	MONEY
cjfa-57637	131	3	-1.157 coreco5	PERSON
cjfa-57637	132	1	4.406	CARDINAL
cjfa-57637	133	1	4.420	CARDINAL
cjfa-57637	134	1	4.203 0.926 0.045	MONEY
cjfa-57637	134	2	o	DATE
cjfa-57637	134	3	smartpls4	PERSON
cjfa-57637	135	1	2	CARDINAL
cjfa-57637	135	2	5757	DATE
cjfa-57637	135	3	4	CARDINAL
cjfa-57637	136	1	4.420	CARDINAL
cjfa-57637	137	1	4.333	CARDINAL
cjfa-57637	137	2	gaap	ORG
cjfa-57637	138	1	4.536	CARDINAL
cjfa-57637	139	1	4.087	CARDINAL
cjfa-57637	141	1	4.551	CARDINAL
cjfa-57637	142	1	4.507	CARDINAL
cjfa-57637	143	1	4.406	CARDINAL
cjfa-57637	143	2	0.709	CARDINAL
cjfa-57637	144	1	4.174	CARDINAL
cjfa-57637	144	2	smartpls4	PERSON
cjfa-57637	146	1	1–4	CARDINAL
cjfa-57637	147	1	4	CARDINAL
cjfa-57637	149	1	0.578	CARDINAL
cjfa-57637	149	2	1.100	CARDINAL
cjfa-57637	153	1	+ 1	DATE
cjfa-57637	153	2	ringle	ORG
cjfa-57637	153	3	2021	CARDINAL
cjfa-57637	154	1	yusuf alabi olumoh5858	PERSON
cjfa-57637	154	2	5	CARDINAL
cjfa-57637	154	3	0.785 0.814 0.853	MONEY
cjfa-57637	154	4	0.857	CARDINAL
cjfa-57637	154	5	0.865	MONEY
cjfa-57637	154	6	1.515	CARDINAL
cjfa-57637	154	7	0.781 0.788 0.842	MONEY
cjfa-57637	154	8	0.829	CARDINAL
cjfa-57637	154	9	r2	ORG
cjfa-57637	154	10	0.858 0.851	CARDINAL
cjfa-57637	154	11	o	DATE
cjfa-57637	154	12	smartpls4	PERSON
cjfa-57637	155	1	5	CARDINAL
cjfa-57637	156	1	0.781	CARDINAL
cjfa-57637	156	2	0.857	CARDINAL
cjfa-57637	157	1	0.788	CARDINAL
cjfa-57637	158	1	vifs	PERSON
cjfa-57637	158	2	1.515	CARDINAL
cjfa-57637	158	3	1.642	CARDINAL
cjfa-57637	159	1	0.858	CARDINAL
cjfa-57637	159	2	0.851	CARDINAL
cjfa-57637	160	1	6	CARDINAL
cjfa-57637	162	1	steve	PERSON
cjfa-57637	162	2	0.408 0.408 0.072 5.631	MONEY
cjfa-57637	162	3	0.067	CARDINAL
cjfa-57637	162	4	0.570	MONEY
cjfa-57637	162	5	o	DATE
cjfa-57637	162	6	smartpls4	PERSON
cjfa-57637	163	1	5959	DATE
cjfa-57637	163	2	6	CARDINAL
cjfa-57637	164	1	0.585	CARDINAL
cjfa-57637	164	2	7.966	CARDINAL
cjfa-57637	164	3	0.000	CARDINAL
cjfa-57637	165	1	0.408	CARDINAL
cjfa-57637	165	2	5.631	CARDINAL
cjfa-57637	165	3	0.000	CARDINAL
cjfa-57637	166	1	0.067	CARDINAL
cjfa-57637	166	2	0.830	CARDINAL
cjfa-57637	166	3	0.407	CARDINAL
cjfa-57637	170	1	firstly	ORDINAL
cjfa-57637	170	2	2019	DATE
cjfa-57637	170	3	oluwadamilola	PERSON
cjfa-57637	170	4	2020	DATE
cjfa-57637	170	5	arisandi et al	PERSON
cjfa-57637	171	1	2022	CARDINAL
cjfa-57637	171	2	pangaribuan et al	PERSON
cjfa-57637	172	1	2023	CARDINAL
cjfa-57637	173	1	zakirova et al	PERSON
cjfa-57637	173	2	2023	CARDINAL
cjfa-57637	173	3	monteiro et al	PERSON
cjfa-57637	173	4	2023	CARDINAL
cjfa-57637	173	5	2023	CARDINAL
cjfa-57637	173	6	2024	CARDINAL
cjfa-57637	173	7	dominic	PERSON
cjfa-57637	173	8	2024	DATE
cjfa-57637	177	1	hu et al	PERSON
cjfa-57637	178	1	2021	CARDINAL
cjfa-57637	178	2	yusuf alabi olumoh6060	PERSON
cjfa-57637	178	3	mustapha	PERSON
cjfa-57637	178	4	2021	CARDINAL
cjfa-57637	178	5	kwanbo et al	ORG
cjfa-57637	179	1	2023	CARDINAL
cjfa-57637	179	2	pangaribuan et al	PERSON
cjfa-57637	180	1	2023	CARDINAL
cjfa-57637	183	1	oluwadamilola	PERSON
cjfa-57637	183	2	2020	DATE
cjfa-57637	183	3	setyawan	PERSON
cjfa-57637	183	4	gamayuni	ORG
cjfa-57637	183	5	2020	DATE
cjfa-57637	183	6	pangaribuan et al	PERSON
cjfa-57637	184	1	2023	CARDINAL
cjfa-57637	184	2	2024	CARDINAL
cjfa-57637	185	1	martinez	GPE
cjfa-57637	185	2	de-jesus-moraes	ORG
cjfa-57637	185	3	2024	DATE
cjfa-57637	185	4	jannah et al	PERSON
cjfa-57637	186	1	2024	CARDINAL
cjfa-57637	193	1	6161	CARDINAL
cjfa-57637	193	2	abdullah	PERSON
cjfa-57637	193	3	h.a.	GPE
cjfa-57637	193	4	2024	CARDINAL
cjfa-57637	195	1	technium social sciences journal	ORG
cjfa-57637	195	2	56(1	CARDINAL
cjfa-57637	195	3	221–237	CARDINAL
cjfa-57637	197	1	abdullahi, a., & othman	ORG
cjfa-57637	197	2	2021	CARDINAL
cjfa-57637	198	1	islamic	NORP
cjfa-57637	198	2	nigeria	GPE
cjfa-57637	199	1	turkish journal of islamic economics	ORG
cjfa-57637	199	2	8	CARDINAL
cjfa-57637	199	3	301–320	DATE
cjfa-57637	200	1	i.a.	GPE
cjfa-57637	200	2	hussin	GPE
cjfa-57637	200	3	n., ali	PERSON
cjfa-57637	200	4	m.a.	PERSON
cjfa-57637	200	5	haddad	PERSON
cjfa-57637	200	6	m., & hasan	ORG
cjfa-57637	200	7	e.f.	GPE
cjfa-57637	200	8	2022	CARDINAL
cjfa-57637	202	1	76	DATE
cjfa-57637	204	1	abdul, a.a.	ORG
cjfa-57637	204	2	babalola	ORG
cjfa-57637	204	3	f.i.	GPE
cjfa-57637	204	4	daraojimba	PERSON
cjfa-57637	204	5	2023	CARDINAL
cjfa-57637	205	1	nigerian	NORP
cjfa-57637	206	1	international journal of management & entrepreneurship research	ORG
cjfa-57637	206	2	5(12	CARDINAL
cjfa-57637	206	3	892–906	CARDINAL
cjfa-57637	207	1	adib	ORG
cjfa-57637	207	2	m., zhang	PERSON
cjfa-57637	207	3	x.	GPE
cjfa-57637	207	4	zaid	NORP
cjfa-57637	207	5	a.	PERSON
cjfa-57637	207	6	2021	CARDINAL
cjfa-57637	210	1	410–432	CARDINAL
cjfa-57637	212	1	ajao	GPE
cjfa-57637	212	2	o.s.	GPE
cjfa-57637	212	3	2020	DATE
cjfa-57637	213	1	nigeria	GPE
cjfa-57637	214	1	journal of finance	ORG
cjfa-57637	214	2	212–220	CARDINAL
cjfa-57637	215	1	ajibola	GPE
cjfa-57637	215	2	i.m.	GPE
cjfa-57637	215	3	d.o.	PERSON
cjfa-57637	215	4	2020	DATE
cjfa-57637	216	1	nigeria	GPE
cjfa-57637	217	1	copernican journal of finance & accounting	ORG
cjfa-57637	217	2	9(4	CARDINAL
cjfa-57637	217	3	9–25	CARDINAL
cjfa-57637	219	1	f.z.	GPE
cjfa-57637	219	2	m.	PERSON
cjfa-57637	219	3	2021	CARDINAL
cjfa-57637	220	1	kwara state	GPE
cjfa-57637	220	2	nigeria	GPE
cjfa-57637	221	1	nigerian journal of accounting	ORG
cjfa-57637	221	2	13(1	CARDINAL
cjfa-57637	221	3	84–122	CARDINAL
cjfa-57637	222	1	ali	PERSON
cjfa-57637	222	2	s.a.	GPE
cjfa-57637	222	3	m.	PERSON
cjfa-57637	222	4	2024	CARDINAL
cjfa-57637	224	1	a. hamdan & a. harraf	ORG
cjfa-57637	225	1	538	CARDINAL
cjfa-57637	228	1	alonge	PERSON
cjfa-57637	228	2	e.o.	GPE
cjfa-57637	228	3	dudu	GPE
cjfa-57637	228	4	o.f.	GPE
cjfa-57637	228	5	o.b.	GPE
cjfa-57637	228	6	2024	CARDINAL
cjfa-57637	230	1	international journal of science and technology	ORG
cjfa-57637	230	2	7(2	CARDINAL
cjfa-57637	230	3	025-049	QUANTITY
cjfa-57637	231	1	https://doi.org/10.53771/	ORG
cjfa-57637	232	1	b.o.	GPE
cjfa-57637	232	2	adelakun	GPE
cjfa-57637	232	3	b.o.	GPE
cjfa-57637	232	4	a.o.	GPE
cjfa-57637	232	5	2024	CARDINAL
cjfa-57637	234	1	6(6	CARDINAL
cjfa-57637	234	2	205–223	CARDINAL
cjfa-57637	236	1	arisandi, a.	PERSON
cjfa-57637	236	2	islami	GPE
cjfa-57637	236	3	h.a.	GPE
cjfa-57637	236	4	r.r.w.n	PERSON
cjfa-57637	236	5	2022	CARDINAL
cjfa-57637	237	1	indonesia	GPE
cjfa-57637	238	1	32(2	CARDINAL
cjfa-57637	238	2	3797–3806	DATE
cjfa-57637	240	1	olumoh6262 dominic	PERSON
cjfa-57637	240	2	m.e.	GPE
cjfa-57637	240	3	2024	CARDINAL
cjfa-57637	241	1	nigeria	GPE
cjfa-57637	242	1	african journal of accounting	ORG
cjfa-57637	242	2	7(2	CARDINAL
cjfa-57637	242	3	104–120	CARDINAL
cjfa-57637	244	1	s., & paoli	ORG
cjfa-57637	244	2	2022	CARDINAL
cjfa-57637	246	1	european journal	ORG
cjfa-57637	246	2	1–21	CARDINAL
cjfa-57637	247	1	022-09532	CARDINAL
cjfa-57637	247	2	haerunnisa, h.	ORG
cjfa-57637	247	3	razak	GPE
cjfa-57637	247	4	l.a.	GPE
cjfa-57637	247	5	m.	PERSON
cjfa-57637	247	6	2024	CARDINAL
cjfa-57637	248	1	perkebunan nusantara xiv	PERSON
cjfa-57637	249	1	makassar	GPE
cjfa-57637	250	1	2(2	CARDINAL
cjfa-57637	250	2	304–309	CARDINAL
cjfa-57637	252	1	hamed, r.	PERSON
cjfa-57637	252	2	2023	CARDINAL
cjfa-57637	254	1	10206	DATE
cjfa-57637	255	1	https://doi.org/10.3390/	ORG
cjfa-57637	256	1	harjanto	PERSON
cjfa-57637	256	2	k.	PERSON
cjfa-57637	256	3	2023	CARDINAL
cjfa-57637	258	1	copernican journal of finance & accounting	ORG
cjfa-57637	258	2	27–41	CARDINAL
cjfa-57637	259	1	10.12775	CARDINAL
cjfa-57637	260	1	hu	PERSON
cjfa-57637	260	2	j., weng	PERSON
cjfa-57637	260	3	y.c.	GPE
cjfa-57637	260	4	f.	PERSON
cjfa-57637	260	5	2021	CARDINAL
cjfa-57637	261	1	china	GPE
cjfa-57637	262	1	borsa istanbul review	ORG
cjfa-57637	262	2	21(4	DATE
cjfa-57637	262	3	394–404	CARDINAL
cjfa-57637	263	1	org/10.1016/j.bir.2020.12.006	ORG
cjfa-57637	264	1	o.a.	ORG
cjfa-57637	264	2	a.	PERSON
cjfa-57637	264	3	2019	DATE
cjfa-57637	265	1	nigerian	NORP
cjfa-57637	266	1	acu	ORG
cjfa-57637	266	2	social and management sciences	ORG
cjfa-57637	266	3	2(1	CARDINAL
cjfa-57637	267	1	m. a.	PERSON
cjfa-57637	267	2	alonge, o., & adebayo	PERSON
cjfa-57637	267	3	o.a.	PERSON
cjfa-57637	268	1	2024	CARDINAL
cjfa-57637	269	1	ondo state	ORG
cjfa-57637	270	1	international journal of financial research and business development	ORG
cjfa-57637	270	2	6(7	CARDINAL
cjfa-57637	270	3	51–60	CARDINAL
cjfa-57637	272	1	jannah	PERSON
cjfa-57637	272	2	m.	PERSON
cjfa-57637	272	3	n.j.	GPE
cjfa-57637	272	4	m.h.	GPE
cjfa-57637	272	5	2024	CARDINAL
cjfa-57637	274	1	west science accounting	ORG
cjfa-57637	274	2	2(02	CARDINAL
cjfa-57637	274	3	163–173	CARDINAL
cjfa-57637	276	1	jensen	PERSON
cjfa-57637	276	2	m.c.	GPE
cjfa-57637	276	3	w.h.	GPE
cjfa-57637	276	4	1976	DATE
cjfa-57637	278	1	journal of financial economics	ORG
cjfa-57637	278	2	3(4	CARDINAL
cjfa-57637	278	3	305–360	CARDINAL
cjfa-57637	279	1	https://doi.org/10.1016/0304-405x(76)90026-x	DATE
cjfa-57637	279	2	koolma	PERSON
cjfa-57637	279	3	r.	PERSON
cjfa-57637	279	4	2024	CARDINAL
cjfa-57637	281	1	a.m. olejarski	TIME
cjfa-57637	281	2	s.m. neal	PERSON
cjfa-57637	283	1	new york	GPE
cjfa-57637	284	1	krishnan	PERSON
cjfa-57637	284	2	j.	PERSON
cjfa-57637	284	3	krishnan	PERSON
cjfa-57637	284	4	j., & liang	ORG
cjfa-57637	284	5	s.	PERSON
cjfa-57637	284	6	2020	DATE
cjfa-57637	286	1	19(2	DATE
cjfa-57637	286	2	221–246	CARDINAL
cjfa-57637	287	1	kwanbo	ORG
cjfa-57637	287	2	m.l.	GPE
cjfa-57637	287	3	tanko	PERSON
cjfa-57637	287	4	m., baba	PERSON
cjfa-57637	287	5	e.a.	GPE
cjfa-57637	287	6	s.	PERSON
cjfa-57637	287	7	2023	CARDINAL
cjfa-57637	289	1	international journal of management	ORG
cjfa-57637	289	2	4(1	CARDINAL
cjfa-57637	289	3	1–21	CARDINAL
cjfa-57637	292	1	https://doi.org/10.1016/0304-405x(76)90026-x	DATE
cjfa-57637	293	1	6363	DATE
cjfa-57637	293	2	p.y.	GPE
cjfa-57637	293	3	akolgo	PERSON
cjfa-57637	293	4	i.g.	GPE
cjfa-57637	293	5	jaladi, s.r.	PERSON
cjfa-57637	293	6	s., & afriyie	ORG
cjfa-57637	293	7	s.o.	GPE
cjfa-57637	293	8	2023	CARDINAL
cjfa-57637	295	1	4(1	CARDINAL
cjfa-57637	295	2	289–302	CARDINAL
cjfa-57637	296	1	lartey	PERSON
cjfa-57637	296	2	p.y.	GPE
cjfa-57637	296	3	kong	GPE
cjfa-57637	296	4	r.j.	PERSON
cjfa-57637	296	5	i.a.	GPE
cjfa-57637	296	6	2020	DATE
cjfa-57637	298	1	711–723	CARDINAL
cjfa-57637	300	1	maarouf	ORG
cjfa-57637	300	2	n.n.	GPE
cjfa-57637	300	3	khoshro	PERSON
cjfa-57637	300	4	o.m.	GPE
cjfa-57637	300	5	2024	CARDINAL
cjfa-57637	301	1	kurdistan	GPE
cjfa-57637	301	2	iraq	GPE
cjfa-57637	302	1	10(2	DATE
cjfa-57637	302	2	109–124	CARDINAL
cjfa-57637	303	1	org/10.30473	PERSON
cjfa-57637	303	2	madhavan	PERSON
cjfa-57637	303	3	m., gupta	PERSON
cjfa-57637	303	4	b., & sisodia	ORG
cjfa-57637	303	5	g.s.	GPE
cjfa-57637	303	6	2023	CARDINAL
cjfa-57637	304	1	3745	CARDINAL
cjfa-57637	306	1	mahdi	NORP
cjfa-57637	306	2	s.a.	GPE
cjfa-57637	306	3	mahdi	NORP
cjfa-57637	306	4	s.a.	GPE
cjfa-57637	306	5	abbas	PERSON
cjfa-57637	306	6	a.f.	GPE
cjfa-57637	306	7	& khatib	PERSON
cjfa-57637	306	8	s.f.a	ORG
cjfa-57637	306	9	2022	CARDINAL
cjfa-57637	308	1	cogent business & management	ORG
cjfa-57637	308	2	9(1	CARDINAL
cjfa-57637	309	1	manginte	PERSON
cjfa-57637	309	2	2024	CARDINAL
cjfa-57637	311	1	management & financial	ORG
cjfa-57637	311	2	2(2	CARDINAL
cjfa-57637	313	1	martinez	GPE
cjfa-57637	313	2	a.l.	GPE
cjfa-57637	313	3	& de jesus	ORG
cjfa-57637	313	4	a.	PERSON
cjfa-57637	313	5	2024	CARDINAL
cjfa-57637	314	1	brazil	GPE
cjfa-57637	314	2	4850152	DATE
cjfa-57637	315	1	monteiro, a.	PERSON
cjfa-57637	315	2	c., da silva	PERSON
cjfa-57637	315	3	a.c.f.	GPE
cjfa-57637	315	4	2023	CARDINAL
cjfa-57637	317	1	11(11	CARDINAL
cjfa-57637	317	2	536	CARDINAL
cjfa-57637	319	1	muriithi	ORG
cjfa-57637	319	2	c.k.	GPE
cjfa-57637	319	3	o.j.	GPE
cjfa-57637	319	4	2024	CARDINAL
cjfa-57637	320	1	the nairobi securities exchange	ORG
cjfa-57637	321	1	international journal of social science and humanities	ORG
cjfa-57637	321	2	2(2	CARDINAL
cjfa-57637	321	3	147–158	CARDINAL
cjfa-57637	322	1	d.m.	GPE
cjfa-57637	322	2	b.a.	GPE
cjfa-57637	322	3	shogo	ORG
cjfa-57637	322	4	a.a.	GPE
cjfa-57637	322	5	o.t.	PERSON
cjfa-57637	322	6	2023	CARDINAL
cjfa-57637	324	1	international journal of financial research and business development	ORG
cjfa-57637	324	2	2(1	CARDINAL
cjfa-57637	324	3	101–116	CARDINAL
cjfa-57637	325	1	a.	PERSON
cjfa-57637	325	2	abanyam	GPE
cjfa-57637	325	3	f.e.	GPE
cjfa-57637	325	4	n.i.	GPE
cjfa-57637	325	5	a.	PERSON
cjfa-57637	325	6	2022	CARDINAL
cjfa-57637	327	1	asia-pacific journal	LOC
cjfa-57637	327	2	7(1	DATE
cjfa-57637	328	1	http://dx.doi	PERSON
cjfa-57637	329	1	nguyen	PERSON
cjfa-57637	329	2	2023	CARDINAL
cjfa-57637	330	1	vietnam	GPE
cjfa-57637	331	1	international journal of professional business review	ORG
cjfa-57637	333	1	https://doi.org/10.1080/23311975.2022.2135210	ORG
cjfa-57637	333	2	a.s.	GPE
cjfa-57637	333	3	fofack, a.	GPE
cjfa-57637	333	4	d.e	GPE
cjfa-57637	333	5	2024	CARDINAL
cjfa-57637	334	1	ghanaian	NORP
cjfa-57637	335	1	african	NORP
cjfa-57637	335	2	15(1	CARDINAL
cjfa-57637	335	3	88–103	DATE
cjfa-57637	337	1	oshora	PERSON
cjfa-57637	337	2	b.	PERSON
cjfa-57637	337	3	fekete-farkas	ORG
cjfa-57637	337	4	m., & zeman	ORG
cjfa-57637	337	5	z.	PERSON
cjfa-57637	337	6	2020	DATE
cjfa-57637	338	1	ethiopia	GPE
cjfa-57637	339	1	copernican journal of finance & accounting	ORG
cjfa-57637	339	2	9(3	CARDINAL
cjfa-57637	339	3	115–130	CARDINAL
cjfa-57637	341	1	pangaribuan	PERSON
cjfa-57637	341	2	d.	NORP
cjfa-57637	341	3	a.	PERSON
cjfa-57637	341	4	e.s.	GPE
cjfa-57637	341	5	2023	CARDINAL
cjfa-57637	343	1	jurnal akuntansi	PERSON
cjfa-57637	343	2	27(1	CARDINAL
cjfa-57637	343	3	176–196	CARDINAL
cjfa-57637	344	1	pignatel	PERSON
cjfa-57637	344	2	i., & tchuigoua	ORG
cjfa-57637	344	3	h.t.	GPE
cjfa-57637	344	4	2020	DATE
cjfa-57637	346	1	54	DATE
cjfa-57637	346	2	101309	DATE
cjfa-57637	348	1	rafiq	PERSON
cjfa-57637	348	2	s., & abdullah	ORG
cjfa-57637	348	3	2023	CARDINAL
cjfa-57637	349	1	the iraqi stock exchange	ORG
cjfa-57637	351	1	rashid	PERSON
cjfa-57637	351	2	c.a.	GPE
cjfa-57637	351	3	sabir jaf	PERSON
cjfa-57637	351	4	r.a.	PERSON
cjfa-57637	351	5	2023	CARDINAL
cjfa-57637	353	1	iranian	NORP
cjfa-57637	353	2	16(4	CARDINAL
cjfa-57637	353	3	927–945	CARDINAL
cjfa-57637	354	1	k., & tundjungsari	ORG
cjfa-57637	354	2	2024	CARDINAL
cjfa-57637	355	1	27001	CARDINAL
cjfa-57637	355	2	2022	CARDINAL
cjfa-57637	356	1	la multiapp	PERSON
cjfa-57637	356	2	5(4	CARDINAL
cjfa-57637	356	3	361–379	CARDINAL
cjfa-57637	358	1	sakinah	PERSON
cjfa-57637	358	2	desrinofifty	GPE
cjfa-57637	358	3	n.a.	GPE
cjfa-57637	358	4	ponirah	PERSON
cjfa-57637	358	5	a.	PERSON
cjfa-57637	358	6	t.r.	GPE
cjfa-57637	358	7	2024	CARDINAL
cjfa-57637	360	1	islamic economics	ORG
cjfa-57637	360	2	1(1	CARDINAL
cjfa-57637	360	3	310–323	CARDINAL
cjfa-57637	361	1	r.s.	PERSON
cjfa-57637	361	2	2019	DATE
cjfa-57637	362	1	jordan	GPE
cjfa-57637	363	1	academy of accounting	ORG
cjfa-57637	363	2	23(5	CARDINAL
cjfa-57637	363	3	1–10	CARDINAL
cjfa-57637	363	4	sarstedt	PERSON
cjfa-57637	363	5	m.	PERSON
cjfa-57637	363	6	ringle	ORG
cjfa-57637	363	7	c.m.	GPE
cjfa-57637	363	8	j.f.	GPE
cjfa-57637	363	9	2021	CARDINAL
cjfa-57637	365	1	c. homburg	PERSON
cjfa-57637	365	2	m. klarmann	PERSON
cjfa-57637	365	3	a. vomberg	PERSON
cjfa-57637	368	1	setyawan	PERSON
cjfa-57637	368	2	w., & gamayuni	ORG
cjfa-57637	368	3	r.r.	PERSON
cjfa-57637	368	4	2020	DATE
cjfa-57637	369	1	indonesia	GPE
cjfa-57637	370	1	asian journal of economics	ORG
cjfa-57637	370	2	14(3	CARDINAL
cjfa-57637	370	3	22–31	CARDINAL
cjfa-57637	372	1	shareef	PERSON
cjfa-57637	372	2	a.s.	GPE
cjfa-57637	372	3	younis	NORP
cjfa-57637	372	4	z., & al-sadia	ORG
cjfa-57637	372	5	2023	CARDINAL
cjfa-57637	373	1	the northern technical university	ORG
cjfa-57637	374	1	ntu	ORG
cjfa-57637	374	2	3(3	CARDINAL
cjfa-57637	374	3	234–260	CARDINAL
cjfa-57637	376	1	sun	PERSON
cjfa-57637	376	2	hao	PERSON
cjfa-57637	376	3	q.	GPE
cjfa-57637	376	4	cui	GPE
cjfa-57637	376	5	c., shan	PERSON
cjfa-57637	376	6	zhao	PERSON
cjfa-57637	376	7	w.	PERSON
cjfa-57637	376	8	wang	PERSON
cjfa-57637	376	9	d.	NORP
cjfa-57637	376	10	2022	CARDINAL
cjfa-57637	377	1	east african	NORP
cjfa-57637	378	1	312	CARDINAL
cjfa-57637	378	2	118805	DATE
cjfa-57637	380	1	d.	NORP
cjfa-57637	380	2	abdallah	GPE
cjfa-57637	380	3	a.s.	GPE
cjfa-57637	380	4	2024	CARDINAL
cjfa-57637	381	1	ghana	GPE
cjfa-57637	384	1	j.	PERSON
cjfa-57637	384	2	j., abrantes	PERSON
cjfa-57637	384	3	l.	GPE
cjfa-57637	384	4	c., & silva	ORG
cjfa-57637	384	5	r.	PERSON
cjfa-57637	384	6	2022	CARDINAL
cjfa-57637	386	1	12(1	CARDINAL
cjfa-57637	386	2	14	DATE
cjfa-57637	388	1	xu	PERSON
cjfa-57637	388	2	c., liu	PERSON
cjfa-57637	388	3	z.	PERSON
cjfa-57637	388	4	2023	CARDINAL
cjfa-57637	389	1	china	GPE
cjfa-57637	390	1	8(11	DATE
cjfa-57637	390	2	537	CARDINAL
cjfa-57637	391	1	yang	PERSON
cjfa-57637	391	2	2024	CARDINAL
cjfa-57637	392	1	chinese	NORP
cjfa-57637	393	1	london	GPE
cjfa-57637	393	2	taylor & francis	ORG
cjfa-57637	395	1	yusuf	PERSON
cjfa-57637	395	2	m.	PERSON
cjfa-57637	395	3	dasawaty	PERSON
cjfa-57637	395	4	e., esra	PERSON
cjfa-57637	395	5	meiden	GPE
cjfa-57637	395	6	m.	PERSON
cjfa-57637	395	7	2024	CARDINAL
cjfa-57637	396	1	islamic	NORP
cjfa-57637	397	1	12(1	CARDINAL
cjfa-57637	397	2	273–290	CARDINAL
cjfa-57637	399	1	uscm.2023.9.022	ORG
cjfa-57637	399	2	zakariyau	PERSON
cjfa-57637	399	3	a.f.	GPE
cjfa-57637	399	4	2021	CARDINAL
cjfa-57637	400	1	kwara state	GPE
cjfa-57637	400	2	nigeria	GPE
cjfa-57637	401	1	lafia journal of economics	ORG
cjfa-57637	401	2	6(1	CARDINAL
cjfa-57637	401	3	74–91	DATE
cjfa-57637	402	1	zakirova, a.	ORG
cjfa-57637	402	2	klychova	PERSON
cjfa-57637	402	3	g.	PERSON
cjfa-57637	402	4	dyatlova	PERSON
cjfa-57637	402	5	khoruzhy	PERSON
cjfa-57637	402	6	v.i.	PERSON
cjfa-57637	402	7	l.	PERSON
cjfa-57637	402	8	2023	CARDINAL
cjfa-57637	404	1	kazan state agrarian university	ORG
cjfa-57637	404	2	127–134	DATE
cjfa-57637	405	1	https://doi.org/10.12737/20730462-2023-127-134	GPE