id	sid	eid	entity	type
cjfa-59252	1	1	6161copernican	CARDINAL
cjfa-59252	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-59252	1	3	2300-12402024	DATE
cjfa-59252	1	4	13	CARDINAL
cjfa-59252	1	5	4 date	DATE
cjfa-59252	1	6	may 30,	DATE
cjfa-59252	1	7	2024	DATE
cjfa-59252	1	8	october 20, 2024	DATE
cjfa-59252	2	1	ilelaboyecharles@gmail.com	ORG
cjfa-59252	2	2	bank of agriculture ltd.	ORG
cjfa-59252	2	3	ibadan	GPE
cjfa-59252	2	4	oyo state	GPE
cjfa-59252	2	5	nigeria	GPE
cjfa-59252	5	1	department of accounting	ORG
cjfa-59252	5	2	adekunle ajasin university	ORG
cjfa-59252	5	3	akungba akoko	PERSON
cjfa-59252	5	4	ondo state	ORG
cjfa-59252	5	5	nigeria	GPE
cjfa-59252	5	6	+2348065339449	DATE
cjfa-59252	7	1	c.s.	GPE
cjfa-59252	7	2	m.e.	GPE
cjfa-59252	7	3	2024	CARDINAL
cjfa-59252	8	1	nigeria	GPE
cjfa-59252	9	1	copernican journal of finance & accounting	ORG
cjfa-59252	9	2	61–76	CARDINAL
cjfa-59252	10	1	http://dx.doi	PERSON
cjfa-59252	11	1	org/10.12775	PERSON
cjfa-59252	11	2	charles segun	PERSON
cjfa-59252	11	3	muyiwa ezekiel alade** adekunle	PERSON
cjfa-59252	11	4	nigeria	NORP
cjfa-59252	12	1	j e l	PERSON
cjfa-59252	13	1	nigerian	NORP
cjfa-59252	13	2	npls	NORP
cjfa-59252	14	1	npls	NORP
cjfa-59252	14	2	nigerian	NORP
cjfa-59252	15	1	annual	DATE
cjfa-59252	15	2	2010	DATE
cjfa-59252	15	3	2022	CARDINAL
cjfa-59252	16	1	eleven	CARDINAL
cjfa-59252	16	2	nigeria	GPE
cjfa-59252	16	3	december 31	DATE
cjfa-59252	16	4	2022	CARDINAL
cjfa-59252	17	1	four	CARDINAL
cjfa-59252	17	2	38	CARDINAL
cjfa-59252	19	1	npls	NORP
cjfa-59252	20	1	charles segun	PERSON
cjfa-59252	21	1	muyiwa ezekiel alade6262	PERSON
cjfa-59252	21	2	npls	LANGUAGE
cjfa-59252	22	1	nigerian	NORP
cjfa-59252	25	1	nigeria	GPE
cjfa-59252	27	1	npls	NORP
cjfa-59252	28	1	africa	GPE
cjfa-59252	28	2	comoros	GPE
cjfa-59252	28	3	kenya	GPE
cjfa-59252	28	4	djibouti	GPE
cjfa-59252	28	5	zambia	GPE
cjfa-59252	28	6	5%	PERCENT
cjfa-59252	28	7	europe	LOC
cjfa-59252	28	8	san marino	GPE
cjfa-59252	28	9	ukraine	GPE
cjfa-59252	28	10	greece	GPE
cjfa-59252	28	11	2020	DATE
cjfa-59252	29	1	adegboye	NORP
cjfa-59252	29	2	2021	CARDINAL
cjfa-59252	29	3	nigeria	GPE
cjfa-59252	29	4	the years	DATE
cjfa-59252	30	1	npls	NORP
cjfa-59252	30	2	2009	DATE
cjfa-59252	30	3	37.25%	PERCENT
cjfa-59252	31	1	2.96%	PERCENT
cjfa-59252	31	2	2014	DATE
cjfa-59252	32	1	12.82%	PERCENT
cjfa-59252	32	2	2016	DATE
cjfa-59252	32	3	14.81%	PERCENT
cjfa-59252	32	4	2017	DATE
cjfa-59252	33	1	2018	DATE
cjfa-59252	33	2	11.67%	PERCENT
cjfa-59252	34	1	2021	CARDINAL
cjfa-59252	34	2	npls	NORP
cjfa-59252	34	3	4.85%	PERCENT
cjfa-59252	34	4	the previous years	DATE
cjfa-59252	35	1	zhao	PERSON
cjfa-59252	35	2	ooi	PERSON
cjfa-59252	35	3	2023	CARDINAL
cjfa-59252	35	4	npls	LANGUAGE
cjfa-59252	36	1	npls	LANGUAGE
cjfa-59252	36	2	nigeria	GPE
cjfa-59252	36	3	2013	DATE
cjfa-59252	38	1	2018	DATE
cjfa-59252	38	2	diamond bank plc	ORG
cjfa-59252	39	1	6363	DATE
cjfa-59252	39	2	access bank plc	ORG
cjfa-59252	39	3	april 2019	DATE
cjfa-59252	40	1	femi	PERSON
cjfa-59252	40	2	2021	CARDINAL
cjfa-59252	40	3	77 billion	CARDINAL
cjfa-59252	42	1	npls	NORP
cjfa-59252	42	2	npls	NORP
cjfa-59252	42	3	nigeria	GPE
cjfa-59252	43	1	npls	LANGUAGE
cjfa-59252	44	1	npls	NORP
cjfa-59252	44	2	nigeria	GPE
cjfa-59252	45	1	owusu & asante	ORG
cjfa-59252	45	2	2020	DATE
cjfa-59252	46	1	nigeria	GPE
cjfa-59252	47	1	nigeria	GPE
cjfa-59252	47	2	nigeria	GPE
cjfa-59252	47	3	cbn	ORG
cjfa-59252	47	4	2010	DATE
cjfa-59252	47	5	npls	NORP
cjfa-59252	47	6	90 days	DATE
cjfa-59252	48	1	90 days	DATE
cjfa-59252	50	1	cbn	ORG
cjfa-59252	50	2	four	CARDINAL
cjfa-59252	53	1	2023	CARDINAL
cjfa-59252	54	1	2023	CARDINAL
cjfa-59252	54	2	2020	DATE
cjfa-59252	55	1	charles segun	PERSON
cjfa-59252	55	2	muyiwa ezekiel alade6464	PERSON
cjfa-59252	56	1	one	CARDINAL
cjfa-59252	57	1	2015	DATE
cjfa-59252	58	1	ahmed	PERSON
cjfa-59252	58	2	2020	DATE
cjfa-59252	59	1	umar	PERSON
cjfa-59252	59	2	2018	DATE
cjfa-59252	61	1	islam	ORG
cjfa-59252	61	2	2020	DATE
cjfa-59252	63	1	sanni, shali & kanwai	ORG
cjfa-59252	63	2	2019	DATE
cjfa-59252	66	1	kolpula	GPE
cjfa-59252	66	2	2023	CARDINAL
cjfa-59252	67	1	2017	DATE
cjfa-59252	68	1	2019	DATE
cjfa-59252	70	1	6565	DATE
cjfa-59252	70	2	2022	CARDINAL
cjfa-59252	71	1	orbaningsih	PERSON
cjfa-59252	71	2	aditya	PERSON
cjfa-59252	71	3	2023	CARDINAL
cjfa-59252	73	1	illiemena & okolocha	ORG
cjfa-59252	73	2	2019	DATE
cjfa-59252	74	1	muotolu	GPE
cjfa-59252	74	2	2019	DATE
cjfa-59252	75	1	one	CARDINAL
cjfa-59252	75	2	4	CARDINAL
cjfa-59252	76	1	jensen	PERSON
cjfa-59252	76	2	1976	DATE
cjfa-59252	77	1	2017	CARDINAL
cjfa-59252	78	1	sanni et al	PERSON
cjfa-59252	79	1	2019	DATE
cjfa-59252	81	1	npls	NORP
cjfa-59252	81	2	nigeria	GPE
cjfa-59252	82	1	asia	LOC
cjfa-59252	82	2	us	GPE
cjfa-59252	82	3	african	NORP
cjfa-59252	83	1	charles segun	PERSON
cjfa-59252	83	2	muyiwa ezekiel alade6666	PERSON
cjfa-59252	83	3	npls	NORP
cjfa-59252	84	1	indonesia	GPE
cjfa-59252	84	2	2022	CARDINAL
cjfa-59252	84	3	npls	LANGUAGE
cjfa-59252	85	1	2021	CARDINAL
cjfa-59252	86	1	ejaz	PERSON
cjfa-59252	86	2	aziz	PERSON
cjfa-59252	86	3	2021	CARDINAL
cjfa-59252	86	4	npls	NORP
cjfa-59252	86	5	129	CARDINAL
cjfa-59252	86	6	islamic	NORP
cjfa-59252	86	7	29	CARDINAL
cjfa-59252	87	1	the united states	GPE
cjfa-59252	87	2	islam	ORG
cjfa-59252	87	3	2020	DATE
cjfa-59252	87	4	npls	NORP
cjfa-59252	88	1	jordan	GPE
cjfa-59252	88	2	al zobi	PERSON
cjfa-59252	88	3	almatarneh	PERSON
cjfa-59252	88	4	2019	DATE
cjfa-59252	90	1	ejaz et al	PERSON
cjfa-59252	90	2	islamic	NORP
cjfa-59252	90	3	al zobi et al	PERSON
cjfa-59252	91	1	indonesian	NORP
cjfa-59252	91	2	jordanian	NORP
cjfa-59252	92	1	the united states	GPE
cjfa-59252	92	2	islam	ORG
cjfa-59252	92	3	2020	DATE
cjfa-59252	93	1	npls	NORP
cjfa-59252	94	1	tunisia	GPE
cjfa-59252	94	2	budetola	ORG
cjfa-59252	94	3	nmari	ORG
cjfa-59252	94	4	2023	CARDINAL
cjfa-59252	94	5	npl	PERSON
cjfa-59252	95	1	tanzania	GPE
cjfa-59252	95	2	mwambuli	GPE
cjfa-59252	95	3	mbuya	GPE
cjfa-59252	95	4	2020	DATE
cjfa-59252	95	5	npls	NORP
cjfa-59252	96	1	sri lanka	GPE
cjfa-59252	96	2	2019	DATE
cjfa-59252	96	3	npls	NORP
cjfa-59252	97	1	ghana	GPE
cjfa-59252	97	2	2016	DATE
cjfa-59252	97	3	npls	PERSON
cjfa-59252	97	4	nigerian	NORP
cjfa-59252	98	1	npls	NORP
cjfa-59252	99	1	indonesia	GPE
cjfa-59252	99	2	islamic	NORP
cjfa-59252	99	3	us	GPE
cjfa-59252	99	4	jordan	PERSON
cjfa-59252	99	5	tunisia	GPE
cjfa-59252	99	6	tanzania	GPE
cjfa-59252	99	7	ghana	GPE
cjfa-59252	99	8	sri lanka	GPE
cjfa-59252	101	1	nigeria	GPE
cjfa-59252	102	1	4	CARDINAL
cjfa-59252	103	1	handajani	PERSON
cjfa-59252	103	2	akram	PERSON
cjfa-59252	103	3	2024	CARDINAL
cjfa-59252	103	4	indonesia	GPE
cjfa-59252	104	1	abedin	PERSON
cjfa-59252	104	2	hossain	PERSON
cjfa-59252	104	3	2022	CARDINAL
cjfa-59252	104	4	bangladesh	GPE
cjfa-59252	104	5	2020	DATE
cjfa-59252	104	6	botswana	GPE
cjfa-59252	104	7	uganda	GPE
cjfa-59252	104	8	npls	LANGUAGE
cjfa-59252	105	1	tunisia	GPE
cjfa-59252	105	2	zgarni	GPE
cjfa-59252	105	3	2018	DATE
cjfa-59252	107	1	malisiovas	PERSON
cjfa-59252	107	2	2023	CARDINAL
cjfa-59252	107	3	vietnam	GPE
cjfa-59252	107	4	the united states	GPE
cjfa-59252	108	1	nigeria	GPE
cjfa-59252	109	1	charles segun	PERSON
cjfa-59252	109	2	muyiwa ezekiel alade6868	PERSON
cjfa-59252	109	3	1	CARDINAL
cjfa-59252	109	4	4	CARDINAL
cjfa-59252	110	1	handajani	PERSON
cjfa-59252	110	2	akram	PERSON
cjfa-59252	110	3	2024	CARDINAL
cjfa-59252	110	4	indonesia	GPE
cjfa-59252	111	1	abedin	PERSON
cjfa-59252	111	2	hossain	PERSON
cjfa-59252	111	3	2022	CARDINAL
cjfa-59252	111	4	bangladesh	GPE
cjfa-59252	111	5	2020	DATE
cjfa-59252	111	6	botswana	GPE
cjfa-59252	111	7	uganda	GPE
cjfa-59252	111	8	npls	LANGUAGE
cjfa-59252	112	1	tunisia	GPE
cjfa-59252	112	2	zgarni	GPE
cjfa-59252	112	3	2018	DATE
cjfa-59252	114	1	malisiovas	PERSON
cjfa-59252	114	2	2023	CARDINAL
cjfa-59252	114	3	vietnam	GPE
cjfa-59252	114	4	the united states	GPE
cjfa-59252	115	1	nigeria	GPE
cjfa-59252	116	1	1	CARDINAL
cjfa-59252	118	1	nigeria	GPE
cjfa-59252	118	2	annual	DATE
cjfa-59252	118	3		CARDINAL
cjfa-59252	118	4		CARDINAL
cjfa-59252	118	5	o	DATE
cjfa-59252	119	1	nigeria	GPE
cjfa-59252	119	2	annual	DATE
cjfa-59252	119	3	the period 2010	DATE
cjfa-59252	119	4	2022	CARDINAL
cjfa-59252	120	1	the base year	DATE
cjfa-59252	120	2	nigerian	NORP
cjfa-59252	120	3	2020	DATE
cjfa-59252	121	1	eleven	CARDINAL
cjfa-59252	121	2	nigeria	GPE
cjfa-59252	121	3	december 31	DATE
cjfa-59252	121	4	2022	CARDINAL
cjfa-59252	123	1	four	CARDINAL
cjfa-59252	123	2	38	CARDINAL
cjfa-59252	123	3	nigerian	NORP
cjfa-59252	125	1	ogunleye	PERSON
cjfa-59252	125	2	2020	DATE
cjfa-59252	125	3	osun state	GPE
cjfa-59252	125	4	nigeria	GPE
cjfa-59252	128	1	+	CARDINAL
cjfa-59252	129	1	1	CARDINAL
cjfa-59252	129	2	6969	CARDINAL
cjfa-59252	129	3	annual	DATE
cjfa-59252	131	1	1	CARDINAL
cjfa-59252	131	2	cbn	ORG
cjfa-59252	132	1	2021	CARDINAL
cjfa-59252	133	1	abdulazeez et al	PERSON
cjfa-59252	134	1	2019	DATE
cjfa-59252	134	2	4	CARDINAL
cjfa-59252	134	3	1	CARDINAL
cjfa-59252	134	4	4	CARDINAL
cjfa-59252	134	5	0	CARDINAL
cjfa-59252	135	1	ado et al	PERSON
cjfa-59252	136	1	2020	DATE
cjfa-59252	136	2	o	DATE
cjfa-59252	137	1	2	CARDINAL
cjfa-59252	137	2	nigerian	NORP
cjfa-59252	137	3	approximately 10%	PERCENT
cjfa-59252	138	1	npl	PERSON
cjfa-59252	138	2	approximately 5%	PERCENT
cjfa-59252	138	3	cbn	ORG
cjfa-59252	138	4	2010	DATE
cjfa-59252	139	1	58%	PERCENT
cjfa-59252	139	2	charles segun	PERSON
cjfa-59252	139	3	muyiwa ezekiel alade7070	PERSON
cjfa-59252	140	1	0%	PERCENT
cjfa-59252	140	2	94%	PERCENT
cjfa-59252	141	1	approximately 0.88	CARDINAL
cjfa-59252	141	2	88%	PERCENT
cjfa-59252	141	3	4	CARDINAL
cjfa-59252	142	1	0	CARDINAL
cjfa-59252	142	2	4	CARDINAL
cjfa-59252	142	3	1	CARDINAL
cjfa-59252	143	1	24 years	DATE
cjfa-59252	143	2	fa	ORG
cjfa-59252	143	3	nigeria	GPE
cjfa-59252	143	4	the nigeria stock exchange	ORG
cjfa-59252	143	5	over two decades	DATE
cjfa-59252	144	1	one year	DATE
cjfa-59252	144	2	53 years	DATE
cjfa-59252	144	3	five decades	DATE
cjfa-59252	147	1	2	CARDINAL
cjfa-59252	149	1	0.10 0.16	QUANTITY
cjfa-59252	149	2	1.07 3.01 12.65	CARDINAL
cjfa-59252	149	3	0.58 0.21	CARDINAL
cjfa-59252	149	4	0.93	CARDINAL
cjfa-59252	150	1	3	CARDINAL
cjfa-59252	151	1	0.0000	CARDINAL
cjfa-59252	151	2	0.05	CARDINAL
cjfa-59252	152	1	5%	PERCENT
cjfa-59252	153	1	popoola, ishaya & aisha	ORG
cjfa-59252	153	2	2021	DATE
cjfa-59252	154	1	3	CARDINAL
cjfa-59252	155	1	98.49 0.0000	CARDINAL
cjfa-59252	155	2	36.90	CARDINAL
cjfa-59252	155	3	0.0000	MONEY
cjfa-59252	155	4	o	DATE
cjfa-59252	156	1	nigeria	GPE
cjfa-59252	157	1	4	CARDINAL
cjfa-59252	157	2	0.971	CARDINAL
cjfa-59252	158	1	nigeria	GPE
cjfa-59252	160	1	0.000	CARDINAL
cjfa-59252	161	1	nigeria	GPE
cjfa-59252	164	1	42.91	CARDINAL
cjfa-59252	164	2	0.0000	CARDINAL
cjfa-59252	165	1	42.91	CARDINAL
cjfa-59252	165	2	0.0000	CARDINAL
cjfa-59252	165	3	zero	CARDINAL
cjfa-59252	166	1	4	CARDINAL
cjfa-59252	167	1	npls	NORP
cjfa-59252	167	2	nplr coef	PERSON
cjfa-59252	170	1	95%	PERCENT
cjfa-59252	175	1	wald	PERSON
cjfa-59252	176	1	42.91	CARDINAL
cjfa-59252	176	2	charles segun	PERSON
cjfa-59252	176	3	muyiwa ezekiel alade7272 ��	PERSON
cjfa-59252	177	1	0.0000	CARDINAL
cjfa-59252	178	1	4	CARDINAL
cjfa-59252	178	2	nigeria	GPE
cjfa-59252	179	1	npls	LANGUAGE
cjfa-59252	181	1	2022	CARDINAL
cjfa-59252	182	1	2021	CARDINAL
cjfa-59252	182	2	indonesia	GPE
cjfa-59252	183	1	2019	DATE
cjfa-59252	183	2	jordan	GPE
cjfa-59252	183	3	islam	ORG
cjfa-59252	183	4	2020	DATE
cjfa-59252	183	5	the united states	GPE
cjfa-59252	183	6	ejaz et al	PERSON
cjfa-59252	184	1	2021	CARDINAL
cjfa-59252	186	1	2023	CARDINAL
cjfa-59252	186	2	tunisia	GPE
cjfa-59252	186	3	mwambuli	GPE
cjfa-59252	186	4	mbuya	GPE
cjfa-59252	186	5	2020	DATE
cjfa-59252	186	6	tanzania	GPE
cjfa-59252	186	7	2019	DATE
cjfa-59252	186	8	sri lanka	GPE
cjfa-59252	186	9	npl	PERSON
cjfa-59252	188	1	4	CARDINAL
cjfa-59252	188	2	nigerian	NORP
cjfa-59252	189	1	4	CARDINAL
cjfa-59252	189	2	npls	LANGUAGE
cjfa-59252	190	1	4	CARDINAL
cjfa-59252	190	2	npls	LANGUAGE
cjfa-59252	191	1	tandem	ORG
cjfa-59252	192	1	2024	CARDINAL
cjfa-59252	192	2	indonesia	GPE
cjfa-59252	193	1	2022	CARDINAL
cjfa-59252	193	2	bangladesh	GPE
cjfa-59252	193	3	monametsi	PERSON
cjfa-59252	193	4	2020	DATE
cjfa-59252	193	5	botswana	GPE
cjfa-59252	193	6	uganda	GPE
cjfa-59252	193	7	zgarni et al	PERSON
cjfa-59252	194	1	2018	DATE
cjfa-59252	194	2	tunisia	GPE
cjfa-59252	196	1	2022	CARDINAL
cjfa-59252	196	2	4	CARDINAL
cjfa-59252	197	1	malisiovas	PERSON
cjfa-59252	197	2	2023	CARDINAL
cjfa-59252	197	3	7373	DATE
cjfa-59252	197	4	the united states	GPE
cjfa-59252	199	1	the day to day	DATE
cjfa-59252	202	1	nigeria	GPE
cjfa-59252	203	1	npls	LANGUAGE
cjfa-59252	205	1	npls	LANGUAGE
cjfa-59252	206	1	npls	LANGUAGE
cjfa-59252	209	1	nigerian	NORP
cjfa-59252	212	1	charles segun	PERSON
cjfa-59252	212	2	muyiwa ezekiel alade7474	PERSON
cjfa-59252	214	1	d.a.	PERSON
cjfa-59252	214	2	lawal	GPE
cjfa-59252	214	3	t., & yabagi	ORG
cjfa-59252	214	4	m. (	PERSON
cjfa-59252	214	5	2019	DATE
cjfa-59252	215	1	nigeria	GPE
cjfa-59252	216	1	jurna riset	PERSON
cjfa-59252	216	2	akuntansi dan keuangan	PERSON
cjfa-59252	216	3	7(1	DATE
cjfa-59252	216	4	1–18	CARDINAL
cjfa-59252	218	1	a.b.	GPE
cjfa-59252	218	2	rasheed, n., mustapha	PERSON
cjfa-59252	218	3	u.a.	GPE
cjfa-59252	218	4	l.s.	GPE
cjfa-59252	218	5	2020	DATE
cjfa-59252	219	1	nigeria	GPE
cjfa-59252	220	1	7(9	CARDINAL
cjfa-59252	221	1	c.s.	GPE
cjfa-59252	221	2	ogunleye	GPE
cjfa-59252	221	3	j.k.	GPE
cjfa-59252	221	4	& olukoya	ORG
cjfa-59252	221	5	o.a.	ORG
cjfa-59252	221	6	2020	DATE
cjfa-59252	222	1	osun state	GPE
cjfa-59252	222	2	9(1	CARDINAL
cjfa-59252	222	3	59–66	CARDINAL
cjfa-59252	223	1	ahmed	PERSON
cjfa-59252	223	2	s.o.	GPE
cjfa-59252	223	3	& ng’anga	DATE
cjfa-59252	223	4	2019	DATE
cjfa-59252	224	1	kenya	GPE
cjfa-59252	225	1	international journal of current aspects	ORG
cjfa-59252	225	2	3(5	CARDINAL
cjfa-59252	225	3	29–41	CARDINAL
cjfa-59252	226	1	e.k. & gene	ORG
cjfa-59252	226	2	j.m.	GPE
cjfa-59252	226	3	2016	CARDINAL
cjfa-59252	227	1	spanish	NORP
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cjfa-59252	229	2	m.k.	GPE
cjfa-59252	229	3	m.f.	GPE
cjfa-59252	229	4	m.	PERSON
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cjfa-59252	229	7	n.h.	GPE
cjfa-59252	229	8	2019	DATE
cjfa-59252	230	1	jordanian	NORP
cjfa-59252	231	1	international journal of business management	ORG
cjfa-59252	231	2	10(5	CARDINAL
cjfa-59252	231	3	1669–1678	CARDINAL
cjfa-59252	231	4	s.	PERSON
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cjfa-59252	232	1	sri lanka	GPE
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cjfa-59252	233	2	5(1	CARDINAL
cjfa-59252	235	1	2013	DATE
cjfa-59252	236	1	nigeria	GPE
cjfa-59252	237	1	international journal of business and management invention	ORG
cjfa-59252	237	2	2(2	CARDINAL
cjfa-59252	237	3	12–20	CARDINAL
cjfa-59252	238	1	2023	CARDINAL
cjfa-59252	239	1	tanzania	GPE
cjfa-59252	240	1	journal of accounting research	ORG
cjfa-59252	240	2	6(1	CARDINAL
cjfa-59252	241	1	cbn	PERSON
cjfa-59252	241	2	2010	DATE
cjfa-59252	242	1	prudential guidelines	ORG
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cjfa-59252	243	4	a.	PERSON
cjfa-59252	243	5	2022	CARDINAL
cjfa-59252	245	1	copernican journal of finance & accounting	ORG
cjfa-59252	245	2	29–47	CARDINAL
cjfa-59252	247	1	2018	DATE
cjfa-59252	247	2	december 24	DATE
cjfa-59252	248	1	diamond bank’s	ORG
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cjfa-59252	250	2	a.	PERSON
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cjfa-59252	250	5	i.	PERSON
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cjfa-59252	251	1	islamic	NORP
cjfa-59252	252	1	221–236	CARDINAL
cjfa-59252	253	1	7575	DATE
cjfa-59252	253	2	z.	PERSON
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cjfa-59252	255	1	european journal of business and management	ORG
cjfa-59252	255	2	9(2	CARDINAL
cjfa-59252	255	3	femi	PERSON
cjfa-59252	255	4	i., & msugh	ORG
cjfa-59252	255	5	i.	PERSON
cjfa-59252	255	6	2021, december 13	DATE
cjfa-59252	258	1	handajani	PERSON
cjfa-59252	258	2	l.	GPE
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cjfa-59252	258	4	2024	CARDINAL
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cjfa-59252	260	2	8(2	DATE
cjfa-59252	260	3	468–481	CARDINAL
cjfa-59252	263	1	illiemena	ORG
cjfa-59252	263	2	c.b.	GPE
cjfa-59252	263	3	2019	DATE
cjfa-59252	264	1	nigeria	GPE
cjfa-59252	265	1	international journal of recent research	ORG
cjfa-59252	265	2	6(3	CARDINAL
cjfa-59252	265	3	191–198	CARDINAL
cjfa-59252	266	1	islam	ORG
cjfa-59252	266	2	m.n.	GPE
cjfa-59252	266	3	2020	DATE
cjfa-59252	268	1	7(1	CARDINAL
cjfa-59252	268	2	1–24	DATE
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cjfa-59252	269	3	w.	PERSON
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cjfa-59252	271	1	journal of financial economics	ORG
cjfa-59252	271	2	3(4	CARDINAL
cjfa-59252	271	3	305–360	CARDINAL
cjfa-59252	273	1	s.	PERSON
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cjfa-59252	273	3	m.	PERSON
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cjfa-59252	275	1	9(1	CARDINAL
cjfa-59252	276	1	http:// doi.org/10.1080/23311975.2022.2126123	PERSON
cjfa-59252	277	1	a.g.	GPE
cjfa-59252	277	2	2023	CARDINAL
cjfa-59252	278	1	us	GPE
cjfa-59252	279	1	international journal of finance & economics	ORG
cjfa-59252	279	2	28(2	GPE
cjfa-59252	280	1	https://doi.org/10.1002/ijfe.2498	PERSON
cjfa-59252	281	1	lisa	PERSON
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cjfa-59252	281	3	d., & aditya	ORG
cjfa-59252	281	4	2023	CARDINAL
cjfa-59252	283	1	journal of economics	ORG
cjfa-59252	283	2	6(3	CARDINAL
cjfa-59252	283	3	1160–1164	CARDINAL
cjfa-59252	285	1	g.l.	GPE
cjfa-59252	285	2	2020	DATE
cjfa-59252	286	1	botswana	ORG
cjfa-59252	286	2	uganda	GPE
cjfa-59252	287	1	journal of accounting	ORG
cjfa-59252	287	2	6(4	CARDINAL
cjfa-59252	288	1	https://doi.org/10.32602/jafas.2020.029	GPE
cjfa-59252	288	2	muotolu	GPE
cjfa-59252	288	3	p.c.	GPE
cjfa-59252	288	4	2019	DATE
cjfa-59252	289	1	nigeria	GPE
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cjfa-59252	290	2	3(2	CARDINAL
cjfa-59252	290	3	923–930	CARDINAL
cjfa-59252	292	1	mwambuli	GPE
cjfa-59252	292	2	e., & mbuya	ORG
cjfa-59252	292	3	m.	PERSON
cjfa-59252	292	4	2022	CARDINAL
cjfa-59252	293	1	tanzania	GPE
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cjfa-59252	294	2	17–24	DATE
cjfa-59252	296	1	nwosu	ORG
cjfa-59252	296	2	c.p.	GPE
cjfa-59252	296	3	d.o.	GPE
cjfa-59252	296	4	d.o.	PERSON
cjfa-59252	296	5	2020	DATE
cjfa-59252	297	1	nigeria	GPE
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cjfa-59252	299	1	oba	PERSON
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cjfa-59252	300	1	nigeria	GPE
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cjfa-59252	302	1	ofei	PERSON
cjfa-59252	302	2	e.f.	GPE
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cjfa-59252	302	4	m.a.	GPE
cjfa-59252	302	5	c.r.	GPE
cjfa-59252	302	6	2020	DATE
cjfa-59252	303	1	ghana	GPE
cjfa-59252	304	1	international journal of innovative finance	ORG
cjfa-59252	304	2	8(4	CARDINAL
cjfa-59252	304	3	21–32	DATE
cjfa-59252	305	1	o., & oyamendan	ORG
cjfa-59252	305	2	2020	DATE
cjfa-59252	306	1	nigeria	GPE
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cjfa-59252	309	3	s.	GPE
cjfa-59252	309	4	adegboye	GPE
cjfa-59252	309	5	a., & dahunsi	ORG
cjfa-59252	309	6	2021	CARDINAL
cjfa-59252	310	1	nigerian	NORP
cjfa-59252	311	1	european journal of accounting	ORG
cjfa-59252	311	2	9(4	CARDINAL
cjfa-59252	311	3	27–39	CARDINAL
cjfa-59252	312	1	pham	GPE
cjfa-59252	312	2	2021	CARDINAL
cjfa-59252	313	1	vietnam	GPE
cjfa-59252	314	1	asian	NORP
cjfa-59252	314	2	8(1	CARDINAL
cjfa-59252	314	3	873–880	DATE
cjfa-59252	316	1	popoola	GPE
cjfa-59252	316	2	m.l.	GPE
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cjfa-59252	316	5	n.m.	GPE
cjfa-59252	316	6	2021	CARDINAL
cjfa-59252	317	1	nigeria	GPE
cjfa-59252	318	1	gusau journal of accounting	ORG
cjfa-59252	318	2	2(2	CARDINAL
cjfa-59252	318	3	1–10	CARDINAL
cjfa-59252	319	1	potharla, s., & kolpula	ORG
cjfa-59252	319	2	s.	PERSON
cjfa-59252	319	3	2023	CARDINAL
cjfa-59252	320	1	indian	NORP
cjfa-59252	321	1	copernican journal of finance & accounting	ORG
cjfa-59252	321	2	12(4	CARDINAL
cjfa-59252	322	1	ramadhanti	PERSON
cjfa-59252	322	2	j.	PERSON
cjfa-59252	322	3	i.d.	GPE
cjfa-59252	322	4	c.h	GPE
cjfa-59252	322	5	2021	CARDINAL
cjfa-59252	323	1	indonesia	GPE
cjfa-59252	323	2	indonesia	GPE
cjfa-59252	323	3	journal of business management	ORG
cjfa-59252	323	4	social sciences	ORG
cjfa-59252	323	5	1(1	CARDINAL
cjfa-59252	323	6	1–23	CARDINAL
cjfa-59252	324	1	org/10.53748/jbms.v1i1.5	ORG
cjfa-59252	324	2	rashid, a. (	PERSON
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cjfa-59252	325	1	bangladesh	GPE
cjfa-59252	326	1	future business journal	ORG
cjfa-59252	326	2	4(1	CARDINAL
cjfa-59252	327	1	http://doi.org/10.1016/j.fbj.2017.11.003	ORG
cjfa-59252	328	1	sanni	PERSON
cjfa-59252	328	2	o.n.	GPE
cjfa-59252	328	3	a., & kanwai	ORG
cjfa-59252	328	4	2019	DATE
cjfa-59252	329	1	nigeria	GPE
cjfa-59252	330	1	journal of business innovation jurnal inovasi perniagaan	ORG
cjfa-59252	330	2	4(2	CARDINAL
cjfa-59252	330	3	22–35	CARDINAL
cjfa-59252	331	1	k.k.	PERSON
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cjfa-59252	331	3	m.t.	GPE
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cjfa-59252	331	5	t. & ghosh	ORG
cjfa-59252	331	6	2022	CARDINAL
cjfa-59252	332	1	asian	NORP
cjfa-59252	332	2	18	CARDINAL
cjfa-59252	333	1	http://dx.doi.org/10.17576/ajag-2022-18-05	PERSON
cjfa-59252	333	2	umar	PERSON
cjfa-59252	333	3	m.u.	GPE
cjfa-59252	333	4	2018	DATE
cjfa-59252	334	1	nigeria	GPE
cjfa-59252	335	1	international journal of management and research review	ORG
cjfa-59252	335	2	8(6	CARDINAL
cjfa-59252	335	3	13–32	CARDINAL
cjfa-59252	335	4	wafula	PERSON
cjfa-59252	335	5	j., muli	PERSON
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cjfa-59252	337	1	african	NORP
cjfa-59252	337	2	4(2	CARDINAL
cjfa-59252	337	3	32–40	CARDINAL
cjfa-59252	338	1	2020	DATE
cjfa-59252	340	1	zgarni, a.	PERSON
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cjfa-59252	340	3	m. (	PERSON
cjfa-59252	340	4	2018	DATE
cjfa-59252	341	1	tunisian	NORP
cjfa-59252	342	1	international journal of economics	ORG
cjfa-59252	342	2	8(2	CARDINAL
cjfa-59252	343	1	zhao	PERSON
cjfa-59252	343	2	w. & ooi	ORG
cjfa-59252	343	3	k.l.	GPE
cjfa-59252	343	4	2023	CARDINAL
cjfa-59252	344	1	china	GPE
cjfa-59252	345	1	international journal of accounting	ORG
cjfa-59252	345	2	8(46	CARDINAL
cjfa-59252	345	3	137–152	CARDINAL
cjfa-59252	346	1	http://	CARDINAL