id	sid	eid	entity	type
cjfa-59248	1	1	99copernican	CARDINAL
cjfa-59248	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-59248	1	3	2300-12402024	DATE
cjfa-59248	1	4	13	CARDINAL
cjfa-59248	1	5	4 date	DATE
cjfa-59248	1	6	may 29,	DATE
cjfa-59248	1	7	2024	DATE
cjfa-59248	1	8	october 20, 2024	DATE
cjfa-59248	2	1	ilorin	NORP
cjfa-59248	2	2	nigeria	GPE
cjfa-59248	3	1	ilorin	NORP
cjfa-59248	3	2	nigeria	GPE
cjfa-59248	5	1	aliyu	GPE
cjfa-59248	5	2	a.a.	GPE
cjfa-59248	5	3	o.f.	GPE
cjfa-59248	5	4	2024	CARDINAL
cjfa-59248	6	1	nigeria	GPE
cjfa-59248	7	1	copernican journal of finance & accounting	ORG
cjfa-59248	8	1	cjfa.2024.015	ORG
cjfa-59248	8	2	ahmed alhaji aliyu* university	PERSON
cjfa-59248	8	3	fatima etudaiye-muhtar	PERSON
cjfa-59248	8	4	nigeria	NORP
cjfa-59248	9	1	j e l	PERSON
cjfa-59248	9	2	g1	ORG
cjfa-59248	10	1	nigeria	GPE
cjfa-59248	11	1	expo facto	ORG
cjfa-59248	11	2	world bank	ORG
cjfa-59248	11	3	1990	DATE
cjfa-59248	11	4	2021	CARDINAL
cjfa-59248	13	1	nigeria	GPE
cjfa-59248	13	2	3.149	CARDINAL
cjfa-59248	13	3	nigeria	GPE
cjfa-59248	13	4	3.695	CARDINAL
cjfa-59248	13	5	nigeria	GPE
cjfa-59248	13	6	ahmed alhaji aliyu	PERSON
cjfa-59248	13	7	fatima etudaiye-muhtar1010	PERSON
cjfa-59248	13	8	0.025	CARDINAL
cjfa-59248	13	9	nigeria	GPE
cjfa-59248	14	1	nigeria	GPE
cjfa-59248	16	1	2021	DATE
cjfa-59248	17	1	nigeria	GPE
cjfa-59248	17	2	chude & chude	ORG
cjfa-59248	17	3	2023	CARDINAL
cjfa-59248	18	1	2020	DATE
cjfa-59248	19	1	nigerian	NORP
cjfa-59248	20	1	nigeria	GPE
cjfa-59248	20	2	9.3%	PERCENT
cjfa-59248	20	3	nigeria	GPE
cjfa-59248	20	4	2011	DATE
cjfa-59248	20	5	2020	DATE
cjfa-59248	21	1	2021	CARDINAL
cjfa-59248	22	1	national bureau of statistics	ORG
cjfa-59248	22	2	2023	CARDINAL
cjfa-59248	22	3	nigeria	GPE
cjfa-59248	22	4	10.28tn	CARDINAL
cjfa-59248	22	5	26.80tn	CARDINAL
cjfa-59248	22	6	8.1%	PERCENT
cjfa-59248	22	7	10.7%	PERCENT
cjfa-59248	22	8	8.4%	PERCENT
cjfa-59248	22	9	2020	DATE
cjfa-59248	22	10	2021	DATE
cjfa-59248	22	11	2022	CARDINAL
cjfa-59248	23	1	nigeria	GPE
cjfa-59248	24	1	1986	DATE
cjfa-59248	24	2	raifu & folarin	ORG
cjfa-59248	24	3	2020	DATE
cjfa-59248	24	4	nigeria	GPE
cjfa-59248	24	5	2021	CARDINAL
cjfa-59248	25	1	one	CARDINAL
cjfa-59248	25	2	nigeria	GPE
cjfa-59248	25	3	noruwa	ORG
cjfa-59248	25	4	2018	DATE
cjfa-59248	26	1	kumarasamy & singh	ORG
cjfa-59248	26	2	2018	DATE
cjfa-59248	27	1	nigeria	GPE
cjfa-59248	27	2	1111 oji-okoro	PERSON
cjfa-59248	27	3	2020	DATE
cjfa-59248	27	4	nigeria	GPE
cjfa-59248	28	1	sajo & li	ORG
cjfa-59248	28	2	2017	DATE
cjfa-59248	28	3	anyamaobi & boma	ORG
cjfa-59248	28	4	2021	DATE
cjfa-59248	28	5	al.	GPE
cjfa-59248	28	6	2020	DATE
cjfa-59248	29	1	ahmad	PERSON
cjfa-59248	29	2	olaniyi	PERSON
cjfa-59248	29	3	abdulmumin	PERSON
cjfa-59248	29	4	2017	CARDINAL
cjfa-59248	30	1	four	CARDINAL
cjfa-59248	30	2	2023	CARDINAL
cjfa-59248	31	1	neumayer & nunnenkamp	ORG
cjfa-59248	31	2	2019	DATE
cjfa-59248	33	1	2023	CARDINAL
cjfa-59248	33	2	nguyen	PERSON
cjfa-59248	33	3	su	PERSON
cjfa-59248	33	4	2021	CARDINAL
cjfa-59248	33	5	kong	GPE
cjfa-59248	33	6	shen	GPE
cjfa-59248	33	7	chen	PERSON
cjfa-59248	33	8	peng	PERSON
cjfa-59248	33	9	wong	PERSON
cjfa-59248	33	10	2021	CARDINAL
cjfa-59248	34	1	nigeria	GPE
cjfa-59248	34	2	2022	CARDINAL
cjfa-59248	35	1	2021	CARDINAL
cjfa-59248	35	2	nigeria	GPE
cjfa-59248	36	1	nigerian	NORP
cjfa-59248	36	2	nigeria	GPE
cjfa-59248	37	1	oyinlola	GPE
cjfa-59248	37	2	omisakin & egwakhide	ORG
cjfa-59248	37	3	2015	DATE
cjfa-59248	37	4	2018	DATE
cjfa-59248	39	1	ahmed alhaji aliyu	PERSON
cjfa-59248	39	2	fatima etudaiye-muhtar1212	PERSON
cjfa-59248	39	3	mobosi & ugwuoke	ORG
cjfa-59248	39	4	2020	DATE
cjfa-59248	40	1	1911	DATE
cjfa-59248	40	2	levine	PERSON
cjfa-59248	40	3	1993	DATE
cjfa-59248	41	1	mckinnon	PRODUCT
cjfa-59248	41	2	1973	DATE
cjfa-59248	41	3	shaw	PERSON
cjfa-59248	41	4	1973	DATE
cjfa-59248	42	1	kletzer	PERSON
cjfa-59248	42	2	1987	DATE
cjfa-59248	43	1	two	CARDINAL
cjfa-59248	43	2	one	CARDINAL
cjfa-59248	44	1	kletzer & bardhan	ORG
cjfa-59248	44	2	1987	DATE
cjfa-59248	45	1	nigeria	GPE
cjfa-59248	47	1	2023	CARDINAL
cjfa-59248	47	2	1990	DATE
cjfa-59248	47	3	2016	DATE
cjfa-59248	47	4	taiwan	GPE
cjfa-59248	49	1	nguyen	PERSON
cjfa-59248	49	2	su	PERSON
cjfa-59248	49	3	2021	CARDINAL
cjfa-59248	51	1	2021	CARDINAL
cjfa-59248	51	2	singh	GPE
cjfa-59248	51	3	2018	DATE
cjfa-59248	51	4	svirydzenka	PERSON
cjfa-59248	51	5	2016	CARDINAL
cjfa-59248	51	6	kukenova	GPE
cjfa-59248	51	7	strieborny	GPE
cjfa-59248	51	8	2015	DATE
cjfa-59248	51	9	nieminen	PERSON
cjfa-59248	51	10	2020	DATE
cjfa-59248	52	1	2021	CARDINAL
cjfa-59248	53	1	1313	CARDINAL
cjfa-59248	53	2	chen	PERSON
cjfa-59248	53	3	poncet	ORG
cjfa-59248	53	4	xiong	ORG
cjfa-59248	53	5	2020	DATE
cjfa-59248	53	6	china	GPE
cjfa-59248	53	7	260	CARDINAL
cjfa-59248	54	1	2020	DATE
cjfa-59248	55	1	pradhan	ORG
cjfa-59248	55	2	2020	DATE
cjfa-59248	55	3	lugovskyy	PERSON
cjfa-59248	55	4	2019	DATE
cjfa-59248	55	5	mukherjee	PERSON
cjfa-59248	55	6	alvi	PERSON
cjfa-59248	55	7	2016	DATE
cjfa-59248	55	8	2015	DATE
cjfa-59248	56	1	irfan	PERSON
cjfa-59248	56	2	rehman	PERSON
cjfa-59248	56	3	liu	PERSON
cjfa-59248	56	4	razzaq	PERSON
cjfa-59248	56	5	2022	CARDINAL
cjfa-59248	57	1	2020	DATE
cjfa-59248	58	1	bilas	GPE
cjfa-59248	58	2	novak	ORG
cjfa-59248	58	3	2017	CARDINAL
cjfa-59248	59	1	nigeria	GPE
cjfa-59248	59	2	2022	CARDINAL
cjfa-59248	59	3	nigerian	NORP
cjfa-59248	60	1	adeboje et al	ORG
cjfa-59248	60	2	2021	CARDINAL
cjfa-59248	60	3	2020	DATE
cjfa-59248	60	4	2018	DATE
cjfa-59248	60	5	2017	CARDINAL
cjfa-59248	60	6	chijindu	ORG
cjfa-59248	60	7	2016	DATE
cjfa-59248	60	8	nigeria	GPE
cjfa-59248	61	1	tamunowariye	PERSON
cjfa-59248	61	2	2022	CARDINAL
cjfa-59248	61	3	granger	PERSON
cjfa-59248	61	4	granger	PERSON
cjfa-59248	61	5	nigeria	GPE
cjfa-59248	62	1	ahmed alhaji aliyu	PERSON
cjfa-59248	62	2	fatima etudaiye-muhtar1414	PERSON
cjfa-59248	63	1	2021	CARDINAL
cjfa-59248	63	2	fdi	ORG
cjfa-59248	63	3	1	CARDINAL
cjfa-59248	66	1	1	CARDINAL
cjfa-59248	67	1	fma	ORG
cjfa-59248	67	2	fms	ORG
cjfa-59248	67	3	intr	ORG
cjfa-59248	67	4	infr	ORG
cjfa-59248	67	5	2	CARDINAL
cjfa-59248	67	6	nigeria	GPE
cjfa-59248	68	1	𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙𝑙	NORP
cjfa-59248	68	2	1	CARDINAL
cjfa-59248	68	3	2021	CARDINAL
cjfa-59248	71	1	wessel & murray	ORG
cjfa-59248	71	2	2018	DATE
cjfa-59248	73	1	creswell, 2014	ORG
cjfa-59248	75	1	secondary	ORDINAL
cjfa-59248	75	2	32 years from 1990	DATE
cjfa-59248	75	3	2021	CARDINAL
cjfa-59248	76	1	4th	ORDINAL
cjfa-59248	77	1	1	CARDINAL
cjfa-59248	79	1	3	CARDINAL
cjfa-59248	79	2	1515	CARDINAL
cjfa-59248	79	3	1	CARDINAL
cjfa-59248	79	4	2021	CARDINAL
cjfa-59248	82	1	wessel & murray	ORG
cjfa-59248	82	2	2018	DATE
cjfa-59248	84	1	creswell, 2014	ORG
cjfa-59248	86	1	secondary	ORDINAL
cjfa-59248	86	2	32 years from 1990	DATE
cjfa-59248	86	3	2021	CARDINAL
cjfa-59248	87	1	4th	ORDINAL
cjfa-59248	88	1	ahmed alhaji aliyu	PERSON
cjfa-59248	88	2	fatima etudaiye-muhtar1616	PERSON
cjfa-59248	88	3	1	CARDINAL
cjfa-59248	92	1	fms	ORG
cjfa-59248	92	2	the 360-day	DATE
cjfa-59248	92	3	intr	ORG
cjfa-59248	92	4	annual	DATE
cjfa-59248	93	1	u.s.	GPE
cjfa-59248	93	2	infr	ORG
cjfa-59248	93	3	yearly	DATE
cjfa-59248	93	4	nigerian bureau of statistics s	ORG
cjfa-59248	93	5	o	DATE
cjfa-59248	96	1	1717	DATE
cjfa-59248	97	1	2	CARDINAL
cjfa-59248	99	1	value philips perron	ORG
cjfa-59248	109	1	0.0102	CARDINAL
cjfa-59248	109	2	1(1	CARDINAL
cjfa-59248	109	3	0.005	CARDINAL
cjfa-59248	110	1	0.005	CARDINAL
cjfa-59248	110	2	0.079	CARDINAL
cjfa-59248	110	3	0.1863	CARDINAL
cjfa-59248	111	1	0.020	CARDINAL
cjfa-59248	111	2	o	DATE
cjfa-59248	112	1	1%	PERCENT
cjfa-59248	112	2	5% and 10%	PERCENT
cjfa-59248	113	1	o	DATE
cjfa-59248	114	1	2	CARDINAL
cjfa-59248	114	2	lnexport	ORG
cjfa-59248	114	3	first	ORDINAL
cjfa-59248	114	4	1%	PERCENT
cjfa-59248	117	1	f	ORG
cjfa-59248	117	2	chow ahmed alhaji aliyu	PERSON
cjfa-59248	117	3	fatima etudaiye-muhtar1818	PERSON
cjfa-59248	118	1	1	CARDINAL
cjfa-59248	119	1	0.0102	CARDINAL
cjfa-59248	119	2	1(1	CARDINAL
cjfa-59248	119	3	0.005	CARDINAL
cjfa-59248	120	1	0.005	CARDINAL
cjfa-59248	120	2	0.079	CARDINAL
cjfa-59248	120	3	0.1863	CARDINAL
cjfa-59248	121	1	0.020	CARDINAL
cjfa-59248	121	2	1%	PERCENT
cjfa-59248	121	3	5% and 10%	PERCENT
cjfa-59248	123	1	2	CARDINAL
cjfa-59248	123	2	lnexport	ORG
cjfa-59248	123	3	first	ORDINAL
cjfa-59248	123	4	1%	PERCENT
cjfa-59248	126	1	f	ORG
cjfa-59248	127	1	1	CARDINAL
cjfa-59248	128	1	1.2	CARDINAL
cjfa-59248	128	2	1.4	CARDINAL
cjfa-59248	128	3	18 20	CARDINAL
cjfa-59248	128	4	5%	PERCENT
cjfa-59248	128	5	o	DATE
cjfa-59248	129	1	2	CARDINAL
cjfa-59248	129	2	2	CARDINAL
cjfa-59248	130	1	1	CARDINAL
cjfa-59248	130	2	5%	PERCENT
cjfa-59248	130	3	the year 2004	DATE
cjfa-59248	131	1	this year	DATE
cjfa-59248	132	1	2	CARDINAL
cjfa-59248	132	2	7.837	CARDINAL
cjfa-59248	132	3	1%	PERCENT
cjfa-59248	132	4	2004	DATE
cjfa-59248	132	5	the year	DATE
cjfa-59248	135	1	2001	DATE
cjfa-59248	136	1	3	CARDINAL
cjfa-59248	136	2	6.4917	CARDINAL
cjfa-59248	136	3	1%	PERCENT
cjfa-59248	136	4	3.15 4.43 5%	PERCENT
cjfa-59248	136	5	2.55 3.68 10%	PERCENT
cjfa-59248	136	6	2.26 3.34	CARDINAL
cjfa-59248	137	1	3	CARDINAL
cjfa-59248	137	2	6.4917	CARDINAL
cjfa-59248	140	1	chow breakpoint	ORG
cjfa-59248	140	2	2004	DATE
cjfa-59248	140	3	1990	DATE
cjfa-59248	140	4	2021	DATE
cjfa-59248	140	5	7.836664	CARDINAL
cjfa-59248	141	1	0.0003	CARDINAL
cjfa-59248	141	2	50.97502	CARDINAL
cjfa-59248	142	1	chi-square(8	PERSON
cjfa-59248	142	2	0.0000	CARDINAL
cjfa-59248	142	3	62.69331	CARDINAL
cjfa-59248	143	1	chi-square(8	PERSON
cjfa-59248	144	1	0.0000	CARDINAL
cjfa-59248	144	2	o	DATE
cjfa-59248	145	1	nigeria	GPE
cjfa-59248	145	2	1919	DATE
cjfa-59248	145	3	1	CARDINAL
cjfa-59248	145	4	5%	PERCENT
cjfa-59248	145	5	the year 2004	DATE
cjfa-59248	146	1	this year	DATE
cjfa-59248	147	1	2	CARDINAL
cjfa-59248	147	2	7.837	CARDINAL
cjfa-59248	147	3	1%	PERCENT
cjfa-59248	147	4	2004	DATE
cjfa-59248	147	5	the year	DATE
cjfa-59248	150	1	2001	DATE
cjfa-59248	151	1	3	CARDINAL
cjfa-59248	151	2	6.4917	CARDINAL
cjfa-59248	151	3	1%	PERCENT
cjfa-59248	151	4	3.15 4.43 5%	PERCENT
cjfa-59248	151	5	2.55 3.68 10%	PERCENT
cjfa-59248	151	6	2.26 3.34	CARDINAL
cjfa-59248	152	1	3	CARDINAL
cjfa-59248	152	2	6.4917	CARDINAL
cjfa-59248	155	1	ahmed alhaji aliyu	PERSON
cjfa-59248	155	2	fatima etudaiye-muhtar2020	PERSON
cjfa-59248	155	3	4	CARDINAL
cjfa-59248	156	1	3.1497 3.2705	QUANTITY
cjfa-59248	156	2	3.2784	CARDINAL
cjfa-59248	156	3	3.6946 4.2193	CARDINAL
cjfa-59248	160	1	0.0063	CARDINAL
cjfa-59248	160	2	-0.0126 -3.8762	PERSON
cjfa-59248	163	1	-1.1919 -9.4650***	PERSON
cjfa-59248	163	2	7.5544 6.1471	QUANTITY
cjfa-59248	165	1	7.6550 9.7564	CARDINAL
cjfa-59248	165	2	1%	PERCENT
cjfa-59248	165	3	5% and 10%	PERCENT
cjfa-59248	166	1	o	DATE
cjfa-59248	167	1	4	CARDINAL
cjfa-59248	169	1	the previous year	DATE
cjfa-59248	169	2	each year	DATE
cjfa-59248	170	1	119%	PERCENT
cjfa-59248	170	2	narayan & smyth	ORG
cjfa-59248	170	3	2006	DATE
cjfa-59248	171	1	2121	CARDINAL
cjfa-59248	171	2	4	CARDINAL
cjfa-59248	171	3	nigeria	GPE
cjfa-59248	173	1	nigeria	GPE
cjfa-59248	174	1	nigeria	GPE
cjfa-59248	175	1	2022	CARDINAL
cjfa-59248	175	2	2021	CARDINAL
cjfa-59248	176	1	2023	CARDINAL
cjfa-59248	176	2	2022	CARDINAL
cjfa-59248	177	1	2021	CARDINAL
cjfa-59248	177	2	2018	DATE
cjfa-59248	178	1	3.14	CARDINAL
cjfa-59248	178	2	3.69	CARDINAL
cjfa-59248	178	3	0.03	CARDINAL
cjfa-59248	183	1	2023	CARDINAL
cjfa-59248	183	2	nieminen	PERSON
cjfa-59248	183	3	2020	DATE
cjfa-59248	183	4	2018	DATE
cjfa-59248	184	1	irfan et al	PERSON
cjfa-59248	185	1	2022	CARDINAL
cjfa-59248	185	2	bilas et al	PERSON
cjfa-59248	186	1	2017	CARDINAL
cjfa-59248	186	2	2021	CARDINAL
cjfa-59248	187	1	nigeria	GPE
cjfa-59248	189	1	nigeria	GPE
cjfa-59248	190	1	ahmed alhaji aliyu	PERSON
cjfa-59248	190	2	fatima etudaiye-muhtar2222	PERSON
cjfa-59248	190	3	nigeria	GPE
cjfa-59248	191	1	nigeria	GPE
cjfa-59248	193	1	beck	PERSON
cjfa-59248	193	2	2002	DATE
cjfa-59248	193	3	kim	PERSON
cjfa-59248	193	4	lin	PERSON
cjfa-59248	193	5	suen	GPE
cjfa-59248	193	6	2010	DATE
cjfa-59248	193	7	2007	DATE
cjfa-59248	194	1	5	CARDINAL
cjfa-59248	195	1	0.79	CARDINAL
cjfa-59248	195	2	3.27	CARDINAL
cjfa-59248	195	3	ramsey	PERSON
cjfa-59248	195	4	0.29 0.776	CARDINAL
cjfa-59248	195	5	1.05	CARDINAL
cjfa-59248	195	6	22.18	CARDINAL
cjfa-59248	195	7	durbin-watson	ORG
cjfa-59248	195	8	3.15	CARDINAL
cjfa-59248	195	9	16.97	CARDINAL
cjfa-59248	195	10	1%	PERCENT
cjfa-59248	195	11	5% and 10%	PERCENT
cjfa-59248	196	1	o	DATE
cjfa-59248	197	1	2323	CARDINAL
cjfa-59248	197	2	5	CARDINAL
cjfa-59248	197	3	approximately 79%	PERCENT
cjfa-59248	197	4	nigeria	GPE
cjfa-59248	199	1	ramsey	PERSON
cjfa-59248	203	1	3	CARDINAL
cjfa-59248	203	2	3	CARDINAL
cjfa-59248	204	1	4	CARDINAL
cjfa-59248	205	1	3	CARDINAL
cjfa-59248	205	2	the 5%	PERCENT
cjfa-59248	208	1	nigeria	GPE
cjfa-59248	208	2	nigeria	GPE
cjfa-59248	209	1	5%	PERCENT
cjfa-59248	209	2	5%	PERCENT
cjfa-59248	209	3	o	DATE
cjfa-59248	210	1	ahmed alhaji aliyu	PERSON
cjfa-59248	210	2	fatima etudaiye-muhtar2424	PERSON
cjfa-59248	210	3	4	CARDINAL
cjfa-59248	210	4	3	CARDINAL
cjfa-59248	211	1	4	CARDINAL
cjfa-59248	212	1	3	CARDINAL
cjfa-59248	212	2	the 5%	PERCENT
cjfa-59248	215	1	nigeria	GPE
cjfa-59248	215	2	nigeria	GPE
cjfa-59248	216	1	5%	PERCENT
cjfa-59248	216	2	5%	PERCENT
cjfa-59248	216	3	o	DATE
cjfa-59248	217	1	3	CARDINAL
cjfa-59248	217	2	the 5%	PERCENT
cjfa-59248	220	1	nigeria	GPE
cjfa-59248	220	2	nigeria	GPE
cjfa-59248	224	1	2525	CARDINAL
cjfa-59248	227	1	o.m.	GPE
cjfa-59248	227	2	raifu	GPE
cjfa-59248	227	3	i.a.	GPE
cjfa-59248	227	4	f.i.	GPE
cjfa-59248	227	5	2021	CARDINAL
cjfa-59248	228	1	nigeria	GPE
cjfa-59248	229	1	zagreb international review of economics & business	ORG
cjfa-59248	229	2	24(1	CARDINAL
cjfa-59248	229	3	1–20	CARDINAL
cjfa-59248	229	4	http://dx.doi	PERSON
cjfa-59248	231	1	oyinlola	GPE
cjfa-59248	231	2	omisakin	PERSON
cjfa-59248	231	3	o., & egwaikhide	ORG
cjfa-59248	231	4	f.o.	ORG
cjfa-59248	231	5	2015	CARDINAL
cjfa-59248	232	1	nigeria	GPE
cjfa-59248	233	1	47	DATE
cjfa-59248	235	1	o.o.	GPE
cjfa-59248	235	2	2022	CARDINAL
cjfa-59248	236	1	nigeria	GPE
cjfa-59248	237	1	global journal of arts	ORG
cjfa-59248	237	2	10(3	CARDINAL
cjfa-59248	237	3	1–17	CARDINAL
cjfa-59248	238	1	akintola	ORG
cjfa-59248	238	2	a.a, oji-okoro	ORG
cjfa-59248	238	3	i., & itodo	ORG
cjfa-59248	238	4	i.a.	GPE
cjfa-59248	238	5	2020	DATE
cjfa-59248	239	1	nigeria	GPE
cjfa-59248	240	1	3(58	CARDINAL
cjfa-59248	241	1	anyamaobi	ORG
cjfa-59248	241	2	a.t.	PERSON
cjfa-59248	241	3	2021	CARDINAL
cjfa-59248	242	1	nigeria	GPE
cjfa-59248	243	1	international journal of business & law research	ORG
cjfa-59248	243	2	9(2	CARDINAL
cjfa-59248	243	3	146–168	DATE
cjfa-59248	243	4	beck	PERSON
cjfa-59248	243	5	t.	GPE
cjfa-59248	243	6	2002	DATE
cjfa-59248	245	1	57(1	DATE
cjfa-59248	245	2	107–131	CARDINAL
cjfa-59248	246	1	bereket	PERSON
cjfa-59248	246	2	i.	PERSON
cjfa-59248	246	3	2020	DATE
cjfa-59248	247	1	ethiopia	GPE
cjfa-59248	248	1	9(1	CARDINAL
cjfa-59248	248	2	20	CARDINAL
cjfa-59248	249	1	http:// dx.doi.org/10.11648/j.jwer.20200901.13	PERSON
cjfa-59248	250	1	bilas	GPE
cjfa-59248	250	2	m., & novak	ORG
cjfa-59248	250	3	i.	PERSON
cjfa-59248	250	4	2017	CARDINAL
cjfa-59248	251	1	croatia	GPE
cjfa-59248	252	1	the south east european journal of economics	ORG
cjfa-59248	252	2	12(1	CARDINAL
cjfa-59248	253	1	central bank of nigeria	ORG
cjfa-59248	253	2	2021	CARDINAL
cjfa-59248	254	1	annual	DATE
cjfa-59248	254	2	2021	DATE
cjfa-59248	255	1	abuja	GPE
cjfa-59248	255	2	nigeria	GPE
cjfa-59248	256	1	chen, z.	PERSON
cjfa-59248	256	2	poncet	ORG
cjfa-59248	256	3	s., & xiong	ORG
cjfa-59248	256	4	r.	NORP
cjfa-59248	256	5	2020	DATE
cjfa-59248	257	1	china	GPE
cjfa-59248	258	1	journal of comparative economics	ORG
cjfa-59248	258	2	48	CARDINAL
cjfa-59248	258	3	1	CARDINAL
cjfa-59248	258	4	56–75	CARDINAL
cjfa-59248	260	1	ahmed alhaji aliyu	PERSON
cjfa-59248	260	2	fatima etudaiye-muhtar2626	PERSON
cjfa-59248	260	3	2023	CARDINAL
cjfa-59248	262	1	quarterly	DATE
cjfa-59248	262	2	88	DATE
cjfa-59248	262	3	81–100	CARDINAL
cjfa-59248	264	1	b., & lugovskyy	ORG
cjfa-59248	264	2	2019	CARDINAL
cjfa-59248	266	1	27(2	CARDINAL
cjfa-59248	266	2	594–642	CARDINAL
cjfa-59248	267	1	http://dx.doi.org/10.1111/roie.12390	GPE
cjfa-59248	267	2	chude	PERSON
cjfa-59248	267	3	n.p.	GPE
cjfa-59248	267	4	2023	CARDINAL
cjfa-59248	268	1	nigerian	NORP
cjfa-59248	269	1	6(9	CARDINAL
cjfa-59248	269	2	127–136	CARDINAL
cjfa-59248	270	1	coban	ORG
cjfa-59248	270	2	s.	PERSON
cjfa-59248	270	3	2015	CARDINAL
cjfa-59248	272	1	turkish	NORP
cjfa-59248	273	1	international journal of economics	ORG
cjfa-59248	273	2	5(2	CARDINAL
cjfa-59248	273	3	434–440	CARDINAL
cjfa-59248	274	1	creswell	ORG
cjfa-59248	274	2	j.w.	GPE
cjfa-59248	274	3	2014	DATE
cjfa-59248	275	1	4th	ORDINAL
cjfa-59248	276	1	thousand	CARDINAL
cjfa-59248	277	1	q.t.	GPE
cjfa-59248	277	2	a.a.	GPE
cjfa-59248	277	3	2007	DATE
cjfa-59248	279	1	journal of financial economics	ORG
cjfa-59248	279	2	86(3	CARDINAL
cjfa-59248	279	3	796–834	CARDINAL
cjfa-59248	281	1	donaubauer	NORP
cjfa-59248	281	2	j.	PERSON
cjfa-59248	281	3	e., & nunnenkamp	ORG
cjfa-59248	281	4	2019	CARDINAL
cjfa-59248	283	1	43(3	DATE
cjfa-59248	283	2	534–556	CARDINAL
cjfa-59248	284	1	http://dx.doi.org/10.1111/twec.12884	PERSON
cjfa-59248	285	1	elechi	PERSON
cjfa-59248	285	2	a.s.	GPE
cjfa-59248	285	3	a.a.	GPE
cjfa-59248	285	4	2016	CARDINAL
cjfa-59248	286	1	nigerian	NORP
cjfa-59248	286	2	1990-2013	DATE
cjfa-59248	287	1	asian journal of economics	ORG
cjfa-59248	287	2	1(1	CARDINAL
cjfa-59248	287	3	1–13	CARDINAL
cjfa-59248	288	1	http://dx.doi.org/10.9734/ajeba/2016/28754	NORP
cjfa-59248	288	2	o.f.	GPE
cjfa-59248	288	3	ahmad	PERSON
cjfa-59248	288	4	r.	NORP
cjfa-59248	288	5	t.a.	GPE
cjfa-59248	288	6	b.a.	GPE
cjfa-59248	288	7	2017	CARDINAL
cjfa-59248	290	1	21(2	CARDINAL
cjfa-59248	290	2	126–138	CARDINAL
cjfa-59248	290	3	http://dx.doi	PERSON
cjfa-59248	291	1	s.	PERSON
cjfa-59248	291	2	mukherjee	PERSON
cjfa-59248	291	3	d., & alvi	ORG
cjfa-59248	291	4	e.	PERSON
cjfa-59248	291	5	2016	DATE
cjfa-59248	293	1	16(1	CARDINAL
cjfa-59248	293	2	23–34	CARDINAL
cjfa-59248	294	1	irfan	PERSON
cjfa-59248	294	2	m., rehman	PERSON
cjfa-59248	294	3	m.a.	PERSON
cjfa-59248	294	4	liu	PERSON
cjfa-59248	294	5	x.	GPE
cjfa-59248	294	6	a.	PERSON
cjfa-59248	294	7	2022	CARDINAL
cjfa-59248	296	1	79, 103088	DATE
cjfa-59248	297	1	jaud	PERSON
cjfa-59248	297	2	m., kukenova	GPE
cjfa-59248	297	3	m., & strieborny	ORG
cjfa-59248	297	4	2015	DATE
cjfa-59248	299	1	38(7	CARDINAL
cjfa-59248	299	2	1090–1114	CARDINAL
cjfa-59248	300	1	http://dx.doi.org/10.1111/twec.12224	ORG
cjfa-59248	301	1	kim	PERSON
cjfa-59248	301	2	d.h.	GPE
cjfa-59248	301	3	lin	GPE
cjfa-59248	301	4	s.c.	GPE
cjfa-59248	301	5	y.b.	GPE
cjfa-59248	301	6	2010	DATE
cjfa-59248	303	1	27(1	CARDINAL
cjfa-59248	303	2	254–261	CARDINAL
cjfa-59248	304	1	r.g.	GPE
cjfa-59248	304	2	r.	NORP
cjfa-59248	304	3	1993	DATE
cjfa-59248	306	1	quarterly	DATE
cjfa-59248	306	2	108(3	DATE
cjfa-59248	306	3	717–737	CARDINAL
cjfa-59248	307	1	kletzer	PERSON
cjfa-59248	307	2	k., & bardhan	ORG
cjfa-59248	307	3	1987	DATE
cjfa-59248	309	1	journal of development economics	ORG
cjfa-59248	309	2	27(1–2	DATE
cjfa-59248	309	3	57–70	CARDINAL
cjfa-59248	310	1	http://dx.doi.org/10.1016/03043878(87)90006-x	DATE
cjfa-59248	310	2	nigeria	GPE
cjfa-59248	310	3	2727 kong	GPE
cjfa-59248	310	4	q.	GPE
cjfa-59248	310	5	shen	GPE
cjfa-59248	310	6	c., chen, a.	PERSON
cjfa-59248	310	7	peng	PERSON
cjfa-59248	310	8	d., & wong	ORG
cjfa-59248	310	9	z.	PERSON
cjfa-59248	310	10	2021	CARDINAL
cjfa-59248	313	1	58, 101428	DATE
cjfa-59248	315	1	kumarasamy	PERSON
cjfa-59248	315	2	d., & singh	ORG
cjfa-59248	315	3	2018	DATE
cjfa-59248	316	1	asia	LOC
cjfa-59248	317	1	asian	NORP
cjfa-59248	317	2	15–38	DATE
cjfa-59248	318	1	mckinnon	PERSON
cjfa-59248	318	2	r. (	PERSON
cjfa-59248	318	3	1973	DATE
cjfa-59248	320	1	washington d.c	GPE
cjfa-59248	320	2	the brooking institute	ORG
cjfa-59248	321	1	p.k.	GPE
cjfa-59248	321	2	r. (	PERSON
cjfa-59248	321	3	2006	DATE
cjfa-59248	323	1	fiji	GPE
cjfa-59248	323	2	1972– 2001	DATE
cjfa-59248	324	1	332–342	CARDINAL
cjfa-59248	325	1	http://dx.doi.org/10.1093/	PERSON
cjfa-59248	326	1	national bureau of statistics nbs	ORG
cjfa-59248	326	2	2023	CARDINAL
cjfa-59248	327	1	nigeria	GPE
cjfa-59248	327	2	2023	CARDINAL
cjfa-59248	328	1	first	ORDINAL
cjfa-59248	328	2	abuja, nigeria	GPE
cjfa-59248	329	1	nguyen	PERSON
cjfa-59248	329	2	c.p.	GPE
cjfa-59248	329	3	& su	PERSON
cjfa-59248	329	4	2021	CARDINAL
cjfa-59248	331	1	2319–2343	CARDINAL
cjfa-59248	332	1	http://dx.doi	PERSON
cjfa-59248	333	1	nieminen	PERSON
cjfa-59248	333	2	2020	DATE
cjfa-59248	335	1	93	CARDINAL
cjfa-59248	335	2	1–12	DATE
cjfa-59248	338	1	noruwa	PERSON
cjfa-59248	338	2	i.a.	GPE
cjfa-59248	338	3	2018	DATE
cjfa-59248	339	1	nigeria	GPE
cjfa-59248	340	1	european journal of accounting	ORG
cjfa-59248	340	2	6(8	CARDINAL
cjfa-59248	340	3	1–16	CARDINAL
cjfa-59248	340	4	ogbonna	GPE
cjfa-59248	340	5	o.e.	GPE
cjfa-59248	340	6	i.a.	GPE
cjfa-59248	340	7	o.w.	GPE
cjfa-59248	340	8	2020	DATE
cjfa-59248	341	1	nigeria	GPE
cjfa-59248	342	1	economics & finance	ORG
cjfa-59248	342	2	8(1	CARDINAL
cjfa-59248	342	3	1810390	DATE
cjfa-59248	344	1	okafor	PERSON
cjfa-59248	344	2	l.e.	GPE
cjfa-59248	344	3	m., & apergis	ORG
cjfa-59248	344	4	2020	DATE
cjfa-59248	346	1	114–145	CARDINAL
cjfa-59248	348	1	paudel	PERSON
cjfa-59248	348	2	r.c.	GPE
cjfa-59248	348	3	m.	PERSON
cjfa-59248	348	4	2021	CARDINAL
cjfa-59248	350	1	economics & finance	ORG
cjfa-59248	350	2	9(1	CARDINAL
cjfa-59248	350	3	1973653	DATE
cjfa-59248	351	1	pawłowski	PERSON
cjfa-59248	351	2	j. (2018	ORG
cjfa-59248	352	1	poland	GPE
cjfa-59248	353	1	copernican journal of finance & accounting	ORG
cjfa-59248	353	2	7(1	CARDINAL
cjfa-59248	354	1	2018.004	TIME
cjfa-59248	355	1	pesaran	GPE
cjfa-59248	355	2	m.h.	GPE
cjfa-59248	355	3	r.j.	PERSON
cjfa-59248	355	4	2001	DATE
cjfa-59248	357	1	16(3	CARDINAL
cjfa-59248	357	2	289–326	CARDINAL
cjfa-59248	358	1	http://dx.doi	PERSON
cjfa-59248	359	1	org/10.1002	PERSON
cjfa-59248	360	1	pradhan	ORG
cjfa-59248	360	2	a.k.	GPE
cjfa-59248	360	3	g.s.	GPE
cjfa-59248	360	4	2020	DATE
cjfa-59248	362	1	business & management	ORG
cjfa-59248	362	2	7(1	CARDINAL
cjfa-59248	362	3	1796269	DATE
cjfa-59248	364	1	raifu	GPE
cjfa-59248	364	2	i.a.	GPE
cjfa-59248	364	3	2020	DATE
cjfa-59248	365	1	nigeria	GPE
cjfa-59248	366	1	dbn journal of economics	ORG
cjfa-59248	366	2	3(1	CARDINAL
cjfa-59248	366	3	47–80	CARDINAL
cjfa-59248	367	1	ahmed alhaji aliyu	PERSON
cjfa-59248	367	2	fatima etudaiye-muhtar2828	PERSON
cjfa-59248	367	3	i., & li	ORG
cjfa-59248	367	4	b.	PERSON
cjfa-59248	367	5	2017	CARDINAL
cjfa-59248	367	6	nigeria	GPE
cjfa-59248	368	1	7	CARDINAL
cjfa-59248	368	2	2239–2254	CARDINAL
cjfa-59248	370	1	schumpeter	PERSON
cjfa-59248	370	2	j.a.	PERSON
cjfa-59248	370	3	1911	DATE
cjfa-59248	372	1	harvard university press	ORG
cjfa-59248	373	1	shaw	ORG
cjfa-59248	373	2	e.s.	GPE
cjfa-59248	373	3	1973	DATE
cjfa-59248	375	1	new york	GPE
cjfa-59248	375	2	oxford university press	ORG
cjfa-59248	376	1	l.h.	GPE
cjfa-59248	376	2	wessel	PERSON
cjfa-59248	376	3	d., & murray	ORG
cjfa-59248	376	4	j.d.	PERSON
cjfa-59248	376	5	2018	DATE
cjfa-59248	377	1	fed	ORG
cjfa-59248	377	2	2 per cent	MONEY
cjfa-59248	379	1	20.03.2024	CARDINAL
cjfa-59248	380	1	svirydzenka	PERSON
cjfa-59248	380	2	k.	PERSON
cjfa-59248	380	3	2016	DATE
cjfa-59248	383	1	16(5	CARDINAL
cjfa-59248	385	1	9781513583709.001	CARDINAL
cjfa-59248	386	1	m.k.	GPE
cjfa-59248	386	2	v.u	GPE
cjfa-59248	386	3	2017	CARDINAL
cjfa-59248	387	1	nigeria	GPE
cjfa-59248	388	1	west african	NORP
cjfa-59248	388	2	4(2	CARDINAL
cjfa-59248	388	3	48–75	CARDINAL
cjfa-59248	388	4	wasurum	PERSON
cjfa-59248	388	5	e., & tamunowariye	ORG
cjfa-59248	388	6	2022	CARDINAL
cjfa-59248	389	1	nigeria	GPE
cjfa-59248	390	1	international journal of innovative social sciences & humanities	ORG
cjfa-59248	390	2	10(2	DATE
cjfa-59248	390	3	62–72	CARDINAL