id	sid	eid	entity	type
cjfa-59254	1	1	9595copernican	CARDINAL
cjfa-59254	1	2	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-59254	1	3	2300-12402024	DATE
cjfa-59254	1	4	13	CARDINAL
cjfa-59254	1	5	4 date	DATE
cjfa-59254	1	6	july 21,	DATE
cjfa-59254	1	7	2024	DATE
cjfa-59254	1	8	november 26, 2024	DATE
cjfa-59254	2	1	ilorin	NORP
cjfa-59254	2	2	nigeria	GPE
cjfa-59254	5	1	ilorin	NORP
cjfa-59254	5	2	nigeria	GPE
cjfa-59254	7	1	salman	PERSON
cjfa-59254	7	2	r.t.	GPE
cjfa-59254	7	3	a.	PERSON
cjfa-59254	7	4	2024	CARDINAL
cjfa-59254	8	1	nigeria	GPE
cjfa-59254	9	1	copernican journal of finance & accounting	ORG
cjfa-59254	9	2	95–109	CARDINAL
cjfa-59254	9	3	ramat titilayo salman* university	PERSON
cjfa-59254	9	4	aisha abdulsalam-gambari** university	PERSON
cjfa-59254	9	5	nigeria	NORP
cjfa-59254	10	1	j e l	PERSON
cjfa-59254	10	2	o34	CARDINAL
cjfa-59254	12	1	nigeria	GPE
cjfa-59254	13	1	hce	ORG
cjfa-59254	13	2	nigeria	GPE
cjfa-59254	13	3	sce	ORG
cjfa-59254	13	4	nigeria	GPE
cjfa-59254	13	5	nigeria	GPE
cjfa-59254	14	1	annual	DATE
cjfa-59254	14	2	twelve	CARDINAL
cjfa-59254	14	3	five years	DATE
cjfa-59254	14	4	titilayo salman	PERSON
cjfa-59254	14	5	aisha abdulsalam-gambari9696	PERSON
cjfa-59254	14	6	2018–2022	CARDINAL
cjfa-59254	16	1	nigeria	GPE
cjfa-59254	17	1	hce	ORG
cjfa-59254	17	2	sce	ORG
cjfa-59254	18	1	nigeria	GPE
cjfa-59254	20	1	the years	DATE
cjfa-59254	20	2	oyedokun & saidu	ORG
cjfa-59254	20	3	2018	DATE
cjfa-59254	21	1	2017	DATE
cjfa-59254	22	1	salman	PERSON
cjfa-59254	22	2	kasum & fagbemi	ORG
cjfa-59254	22	3	2014	DATE
cjfa-59254	23	1	annual	DATE
cjfa-59254	23	2	ahmad	ORG
cjfa-59254	23	3	2011	DATE
cjfa-59254	24	1	2016	DATE
cjfa-59254	25	1	shafi’u	ORG
cjfa-59254	25	2	noraza & saleh	ORG
cjfa-59254	25	3	2017	DATE
cjfa-59254	26	1	2018	DATE
cjfa-59254	27	1	nigeria	GPE
cjfa-59254	28	1	many decades	DATE
cjfa-59254	28	2	nigerian	NORP
cjfa-59254	28	3	nigerian	NORP
cjfa-59254	29	1	nigeria	GPE
cjfa-59254	29	2	edoumiekumo & alfred	ORG
cjfa-59254	29	3	2020	DATE
cjfa-59254	30	1	9797	CARDINAL
cjfa-59254	30	2	approximately 40 percent	PERCENT
cjfa-59254	31	1	nigeria	GPE
cjfa-59254	31	2	oyedokun & saidu	ORG
cjfa-59254	31	3	2018	DATE
cjfa-59254	32	1	oyedokun & saidu	ORG
cjfa-59254	32	2	2018	DATE
cjfa-59254	33	1	salman	PERSON
cjfa-59254	33	2	2022	CARDINAL
cjfa-59254	34	1	nigerian	NORP
cjfa-59254	35	1	hce	ORG
cjfa-59254	35	2	nigeria	GPE
cjfa-59254	35	3	sce	ORG
cjfa-59254	35	4	nigeria	GPE
cjfa-59254	35	5	nigeria	GPE
cjfa-59254	37	1	duho & agomor	ORG
cjfa-59254	37	2	2021	CARDINAL
cjfa-59254	37	3	salman & abogun	ORG
cjfa-59254	37	4	2023	CARDINAL
cjfa-59254	38	1	2006	DATE
cjfa-59254	38	2	the european commission	ORG
cjfa-59254	39	1	duho & agomor	ORG
cjfa-59254	39	2	2021	CARDINAL
cjfa-59254	40	1	popoola & edem	ORG
cjfa-59254	40	2	2020	DATE
cjfa-59254	41	1	1997	DATE
cjfa-59254	41	2	ramat titilayo salman	PERSON
cjfa-59254	41	3	aisha abdulsalam-gambari9898	PERSON
cjfa-59254	42	1	the chartered institute of management	ORG
cjfa-59254	42	2	2001	DATE
cjfa-59254	43	1	one	CARDINAL
cjfa-59254	43	2	1998	DATE
cjfa-59254	44	1	three	CARDINAL
cjfa-59254	44	2	hce	ORG
cjfa-59254	44	3	sce	ORG
cjfa-59254	45	1	2020	DATE
cjfa-59254	47	1	duho & agomor	ORG
cjfa-59254	47	2	2021	CARDINAL
cjfa-59254	48	1	2020	DATE
cjfa-59254	49	1	mohammadi	PERSON
cjfa-59254	49	2	2013	DATE
cjfa-59254	51	1	2013	DATE
cjfa-59254	51	2	2016	DATE
cjfa-59254	52	1	oyedokun & saidu	ORG
cjfa-59254	52	2	2018	DATE
cjfa-59254	53	1	nigerian	NORP
cjfa-59254	54	1	2018	DATE
cjfa-59254	54	2	nigeria	GPE
cjfa-59254	54	3	10 years	DATE
cjfa-59254	54	4	2007	DATE
cjfa-59254	54	5	2016	DATE
cjfa-59254	55	1	9999 three	CARDINAL
cjfa-59254	55	2	tobin	ORG
cjfa-59254	57	1	2013	DATE
cjfa-59254	57	2	iran	GPE
cjfa-59254	58	1	2011	DATE
cjfa-59254	58	2	nigeria	GPE
cjfa-59254	60	1	salman	PERSON
cjfa-59254	60	2	ibrahim	PERSON
cjfa-59254	60	3	2015	CARDINAL
cjfa-59254	60	4	nigerian	NORP
cjfa-59254	60	5	the period of three years	DATE
cjfa-59254	61	1	25	CARDINAL
cjfa-59254	65	1	goswami	PERSON
cjfa-59254	65	2	2017	CARDINAL
cjfa-59254	65	3	100	CARDINAL
cjfa-59254	65	4	indian	NORP
cjfa-59254	66	1	14 years	DATE
cjfa-59254	66	2	1999	DATE
cjfa-59254	66	3	2013	DATE
cjfa-59254	68	1	vaic	PERSON
cjfa-59254	69	1	cee	PERSON
cjfa-59254	69	2	roe	LAW
cjfa-59254	70	1	hce	ORG
cjfa-59254	70	2	sce	PRODUCT
cjfa-59254	71	1	kpolode et al	PERSON
cjfa-59254	71	2	2020	DATE
cjfa-59254	71	3	between 2013 and 2019	DATE
cjfa-59254	71	4	eleven	CARDINAL
cjfa-59254	71	5	mobil plc	ORG
cjfa-59254	73	1	ousama	PERSON
cjfa-59254	73	2	2020	DATE
cjfa-59254	73	3	between 2011 and 2013	DATE
cjfa-59254	75	1	guillermo	PERSON
cjfa-59254	75	2	shuan	PERSON
cjfa-59254	75	3	2021	CARDINAL
cjfa-59254	75	4	149	CARDINAL
cjfa-59254	75	5	china	GPE
cjfa-59254	76	1	two	CARDINAL
cjfa-59254	77	1	sce	PRODUCT
cjfa-59254	77	2	sce	PRODUCT
cjfa-59254	77	3	roe	PRODUCT
cjfa-59254	78	1	titilayo salman	PERSON
cjfa-59254	78	2	aisha abdulsalam-gambari100100 acuna-opazo	PERSON
cjfa-59254	78	3	gonzalez	PERSON
cjfa-59254	78	4	2021	CARDINAL
cjfa-59254	79	1	salman	PERSON
cjfa-59254	79	2	2022	CARDINAL
cjfa-59254	79	3	117	CARDINAL
cjfa-59254	79	4	2018	DATE
cjfa-59254	79	5	2019	DATE
cjfa-59254	80	1	hce	ORG
cjfa-59254	80	2	sce	PRODUCT
cjfa-59254	81	1	yousaff	ORG
cjfa-59254	81	2	2022	CARDINAL
cjfa-59254	81	3	336	CARDINAL
cjfa-59254	81	4	czech	NORP
cjfa-59254	81	5	20	CARDINAL
cjfa-59254	81	6	the european foundation	ORG
cjfa-59254	81	7	2015	DATE
cjfa-59254	81	8	2019 financial years	DATE
cjfa-59254	83	1	salman	PERSON
cjfa-59254	83	2	2023	CARDINAL
cjfa-59254	84	1	hce	ORG
cjfa-59254	84	2	sce	PRODUCT
cjfa-59254	85	1	nigeria	GPE
cjfa-59254	86	1	nigeria	GPE
cjfa-59254	87	1	nigeria	GPE
cjfa-59254	88	1	nonaka	PERSON
cjfa-59254	88	2	takeuchi (1995	ORG
cjfa-59254	89	1	1996	DATE
cjfa-59254	89	2	2007	DATE
cjfa-59254	93	1	two	CARDINAL
cjfa-59254	94	1	101101	DATE
cjfa-59254	96	1	hce	ORG
cjfa-59254	96	2	sce	ORG
cjfa-59254	97	1	lfsiz	PERSON
cjfa-59254	98	1	2021	CARDINAL
cjfa-59254	100	1	cee	DATE
cjfa-59254	100	2	hce	ORG
cjfa-59254	101	1	sce	NORP
cjfa-59254	102	1	lfsiz	PERSON
cjfa-59254	102	2	years	DATE
cjfa-59254	103	1	years	DATE
cjfa-59254	103	2	monthly	DATE
cjfa-59254	106	1	titilayo salman	PERSON
cjfa-59254	106	2	aisha abdulsalam-gambari102102	PERSON
cjfa-59254	106	3	sce	PRODUCT
cjfa-59254	106	4	hc va =	FAC
cjfa-59254	111	1	vaic = cee + hce	PERSON
cjfa-59254	111	2	year	DATE
cjfa-59254	111	3	previous year	DATE
cjfa-59254	112	1	annual	DATE
cjfa-59254	113	1	nigerian	NORP
cjfa-59254	114	1	14	CARDINAL
cjfa-59254	114	2	december 2022	DATE
cjfa-59254	114	3	12	CARDINAL
cjfa-59254	115	1	the period of 5 years	DATE
cjfa-59254	115	2	2018–2022	CARDINAL
cjfa-59254	118	1	103103	DATE
cjfa-59254	121	1	1	CARDINAL
cjfa-59254	122	1	1	CARDINAL
cjfa-59254	122	2	max	PERSON
cjfa-59254	122	3	60	CARDINAL
cjfa-59254	122	4	60	CARDINAL
cjfa-59254	122	5	60	CARDINAL
cjfa-59254	122	6	10.539	CARDINAL
cjfa-59254	122	7	1 2.113	CARDINAL
cjfa-59254	122	8	60	CARDINAL
cjfa-59254	122	9	lfsiz	PERSON
cjfa-59254	122	10	60	CARDINAL
cjfa-59254	122	11	0.923	CARDINAL
cjfa-59254	122	12	9.273	CARDINAL
cjfa-59254	122	13	60	CARDINAL
cjfa-59254	122	14	2024	DATE
cjfa-59254	123	1	1	CARDINAL
cjfa-59254	123	2	three	CARDINAL
cjfa-59254	123	3	cee	GPE
cjfa-59254	123	4	hce	GPE
cjfa-59254	123	5	sce	ORG
cjfa-59254	124	1	three	CARDINAL
cjfa-59254	124	2	lfsiz	PERSON
cjfa-59254	125	1	60	CARDINAL
cjfa-59254	125	2	0.170	CARDINAL
cjfa-59254	125	3	27.118	CARDINAL
cjfa-59254	126	1	9.107	CARDINAL
cjfa-59254	126	2	9.107	CARDINAL
cjfa-59254	127	1	one	CARDINAL
cjfa-59254	127	2	312	CARDINAL
cjfa-59254	127	3	142	CARDINAL
cjfa-59254	128	1	27.118	CARDINAL
cjfa-59254	129	1	hce	ORG
cjfa-59254	129	2	4.007	CARDINAL
cjfa-59254	129	3	10.539	CARDINAL
cjfa-59254	130	1	ramat titilayo salman	PERSON
cjfa-59254	130	2	aisha abdulsalam-gambari104104	PERSON
cjfa-59254	130	3	4.007	DATE
cjfa-59254	131	1	10.539	CARDINAL
cjfa-59254	134	1	hce	LOC
cjfa-59254	134	2	2.812	CARDINAL
cjfa-59254	134	3	4.007	DATE
cjfa-59254	135	1	sce	ORG
cjfa-59254	135	2	0.771	CARDINAL
cjfa-59254	135	3	2.113	CARDINAL
cjfa-59254	135	4	1.0	CARDINAL
cjfa-59254	136	1	2.113	CARDINAL
cjfa-59254	137	1	lfsiz	PERSON
cjfa-59254	137	2	7.578	CARDINAL
cjfa-59254	138	1	7.578	CARDINAL
cjfa-59254	138	2	9.273	CARDINAL
cjfa-59254	138	3	the same period	DATE
cjfa-59254	139	1	7.578	CARDINAL
cjfa-59254	140	1	11.426	CARDINAL
cjfa-59254	140	2	6.090	CARDINAL
cjfa-59254	141	1	2	CARDINAL
cjfa-59254	141	2	cee hce sce	PERSON
cjfa-59254	141	3	lfsiz	PERSON
cjfa-59254	141	4	1.000	CARDINAL
cjfa-59254	141	5	cee	ORG
cjfa-59254	141	6	0.347	CARDINAL
cjfa-59254	141	7	1.000	CARDINAL
cjfa-59254	141	8	hce	ORG
cjfa-59254	141	9	0.162 1.000	MONEY
cjfa-59254	141	10	0.013	CARDINAL
cjfa-59254	141	11	0.066 0.112 -0.013 0.002 1.000 lfsiz 0.085	MONEY
cjfa-59254	141	12	0.261 1.000	CARDINAL
cjfa-59254	141	13	0.010 0.016	CARDINAL
cjfa-59254	141	14	0.057	CARDINAL
cjfa-59254	141	15	0.05	CARDINAL
cjfa-59254	142	1	o	DATE
cjfa-59254	142	2	2024	DATE
cjfa-59254	143	1	105105	DATE
cjfa-59254	144	1	0.347	CARDINAL
cjfa-59254	144	2	cee	ORG
cjfa-59254	144	3	34.7%	PERCENT
cjfa-59254	144	4	hce	ORG
cjfa-59254	145	1	hce	ORG
cjfa-59254	146	1	sce	PRODUCT
cjfa-59254	146	2	lfsiz	PERSON
cjfa-59254	147	1	3	CARDINAL
cjfa-59254	148	1	3	CARDINAL
cjfa-59254	148	2	chibar2	PERSON
cjfa-59254	149	1	pagan lagrangian	ORG
cjfa-59254	149	2	1.0000 hausman	QUANTITY
cjfa-59254	149	3	11.25	CARDINAL
cjfa-59254	149	4	0.0873	MONEY
cjfa-59254	149	5	33.57 0.0000	CARDINAL
cjfa-59254	149	6	0.36	CARDINAL
cjfa-59254	149	7	0.9064	MONEY
cjfa-59254	149	8	0.05	CARDINAL
cjfa-59254	150	1	o	DATE
cjfa-59254	150	2	2024	CARDINAL
cjfa-59254	152	1	3	CARDINAL
cjfa-59254	153	1	lagrangian	ORG
cjfa-59254	154	1	chi2	ORG
cjfa-59254	154	2	0.000	CARDINAL
cjfa-59254	154	3	1.000	CARDINAL
cjfa-59254	156	1	hausman	PERSON
cjfa-59254	156	2	chi2	ORG
cjfa-59254	156	3	11.25	CARDINAL
cjfa-59254	156	4	0.0873	CARDINAL
cjfa-59254	158	1	titilayo salman	PERSON
cjfa-59254	158	2	aisha abdulsalam-gambari106106	PERSON
cjfa-59254	158	3	4	CARDINAL
cjfa-59254	159	1	95%	PERCENT
cjfa-59254	159	2	coef	PERSON
cjfa-59254	160	1	70.11685	CARDINAL
cjfa-59254	160	2	41.16528	CARDINAL
cjfa-59254	160	3	hce	ORG
cjfa-59254	160	4	0.6703197	CARDINAL
cjfa-59254	161	1	7.678516 -0.14	MONEY
cjfa-59254	161	2	13.96186	CARDINAL
cjfa-59254	161	3	0.765	CARDINAL
cjfa-59254	161	4	3.886811	CARDINAL
cjfa-59254	161	5	9.487067	CARDINAL
cjfa-59254	162	1	0.0061919 0.250762 0.02	MONEY
cjfa-59254	162	2	0.4976763	MONEY
cjfa-59254	163	1	24.8422	CARDINAL
cjfa-59254	163	2	0.232 78.38575	CARDINAL
cjfa-59254	163	3	18.99389	CARDINAL
cjfa-59254	163	4	45.805052	CARDINAL
cjfa-59254	164	1	0.05	CARDINAL
cjfa-59254	165	1	o	DATE
cjfa-59254	165	2	2024	DATE
cjfa-59254	166	1	70.11	CARDINAL
cjfa-59254	166	2	0.0000	CARDINAL
cjfa-59254	167	1	one	CARDINAL
cjfa-59254	167	2	cee	DATE
cjfa-59254	167	3	70.11	CARDINAL
cjfa-59254	168	1	0.138	CARDINAL
cjfa-59254	168	2	0.887	CARDINAL
cjfa-59254	170	1	nigeria	GPE
cjfa-59254	170	2	the period of 5 years	DATE
cjfa-59254	170	3	2018–2022	CARDINAL
cjfa-59254	172	1	2020	DATE
cjfa-59254	173	1	107107	DATE
cjfa-59254	173	2	2018	DATE
cjfa-59254	174	1	tobin	ORG
cjfa-59254	175	1	2021	CARDINAL
cjfa-59254	176	1	nigeria	GPE
cjfa-59254	179	1	nigerian	NORP
cjfa-59254	180	1	nigerian	NORP
cjfa-59254	187	1	secondary	ORDINAL
cjfa-59254	188	1	titilayo salman	PERSON
cjfa-59254	188	2	aisha abdulsalam-gambari108108	PERSON
cjfa-59254	188	3	acuna-opazo	PERSON
cjfa-59254	188	4	c., & gonzalez	ORG
cjfa-59254	188	5	o.c.	GPE
cjfa-59254	188	6	2021	CARDINAL
cjfa-59254	189	1	journal of economics	ORG
cjfa-59254	189	2	127–142	CARDINAL
cjfa-59254	191	1	e.s.	GPE
cjfa-59254	191	2	popoola, a., & edem	ORG
cjfa-59254	191	3	d.p.	GPE
cjfa-59254	191	4	2020	DATE
cjfa-59254	192	1	nigeria	GPE
cjfa-59254	193	1	international journal of accounting	ORG
cjfa-59254	193	2	9(1	CARDINAL
cjfa-59254	193	3	47–68	CARDINAL
cjfa-59254	194	1	ahmad	PERSON
cjfa-59254	194	2	m. (	PERSON
cjfa-59254	194	3	2011	DATE
cjfa-59254	196	1	pakistan journal of commerce	ORG
cjfa-59254	196	2	12(1	CARDINAL
cjfa-59254	196	3	283–308	CARDINAL
cjfa-59254	197	1	2016	DATE
cjfa-59254	199	1	international journal of financial studies	ORG
cjfa-59254	199	2	4(9	CARDINAL
cjfa-59254	199	3	1–10	CARDINAL
cjfa-59254	200	1	ijfs4020009	PERSON
cjfa-59254	201	1	anyanwu	PERSON
cjfa-59254	201	2	f.k.	GPE
cjfa-59254	201	3	g.k.	GPE
cjfa-59254	201	4	r.c.	GPE
cjfa-59254	201	5	a.c.	GPE
cjfa-59254	201	6	2017	CARDINAL
cjfa-59254	202	1	nigeria	GPE
cjfa-59254	203	1	3(12	CARDINAL
cjfa-59254	203	2	63–73	CARDINAL
cjfa-59254	204	1	m.m.	GPE
cjfa-59254	204	2	j.m.	GPE
cjfa-59254	204	3	m.e	ORG
cjfa-59254	204	4	2021	CARDINAL
cjfa-59254	206	1	asian journal of accounting research	ORG
cjfa-59254	206	2	6(1	CARDINAL
cjfa-59254	206	3	55–68	CARDINAL
cjfa-59254	208	1	m., maham	PERSON
cjfa-59254	208	2	k., & heidarzadeh	ORG
cjfa-59254	208	3	s.	PERSON
cjfa-59254	208	4	2013	DATE
cjfa-59254	210	1	3(2	CARDINAL
cjfa-59254	210	2	209–217	CARDINAL
cjfa-59254	211	1	duho	NORP
cjfa-59254	211	2	k.c.t., & agomor	ORG
cjfa-59254	211	3	p.e.	GPE
cjfa-59254	211	4	2021	CARDINAL
cjfa-59254	212	1	west africa	GPE
cjfa-59254	215	1	3803094	DATE
cjfa-59254	216	1	r.m.	ORG
cjfa-59254	216	2	1996	DATE
cjfa-59254	218	1	strategic management journal	ORG
cjfa-59254	218	2	17	CARDINAL
cjfa-59254	218	3	109–122	CARDINAL
cjfa-59254	219	1	https://doi.org/10.1002/smj.4250171110	ORG
cjfa-59254	220	1	inyada	GPE
cjfa-59254	220	2	2018	DATE
cjfa-59254	221	1	nigeria	GPE
cjfa-59254	222	1	american international journal of contemporary research	ORG
cjfa-59254	222	2	8(2	CARDINAL
cjfa-59254	223	1	https://doi.org/10.30845/aijcr.v8n2p7	ORG
cjfa-59254	223	2	kpolode	PERSON
cjfa-59254	223	3	o.p.	GPE
cjfa-59254	223	4	a.r.	GPE
cjfa-59254	223	5	& alfred	ORG
cjfa-59254	223	6	a.d.	GPE
cjfa-59254	223	7	2020	DATE
cjfa-59254	224	1	11	CARDINAL
cjfa-59254	224	2	mobil oil nigeria plc	ORG
cjfa-59254	225	1	economics & management sciences	ORG
cjfa-59254	225	2	9(2	CARDINAL
cjfa-59254	227	1	lu	PERSON
cjfa-59254	227	2	t.	GPE
cjfa-59254	227	3	guillermo	GPE
cjfa-59254	227	4	a.b.	GPE
cjfa-59254	227	5	z., & shuan	ORG
cjfa-59254	227	6	z.	PERSON
cjfa-59254	227	7	2021	CARDINAL
cjfa-59254	228	1	china	GPE
cjfa-59254	230	1	3425725	DATE
cjfa-59254	231	1	s.g.	GPE
cjfa-59254	231	2	m. (	PERSON
cjfa-59254	231	3	2017	CARDINAL
cjfa-59254	232	1	india	GPE
cjfa-59254	232	2	coefhttp://dx.doi.org/10.3390/ijfs4020009	ORG
cjfa-59254	232	3	109109	CARDINAL
cjfa-59254	232	4	14(1	CARDINAL
cjfa-59254	232	5	76–89	CARDINAL
cjfa-59254	233	1	m.	PERSON
cjfa-59254	233	2	h., & mohammadi	ORG
cjfa-59254	233	3	2013	DATE
cjfa-59254	235	1	international journal of economics	ORG
cjfa-59254	235	2	1(5	CARDINAL
cjfa-59254	235	3	120–139	CARDINAL
cjfa-59254	236	1	nonaka, i. & takeuchi, h. (1995	ORG
cjfa-59254	237	1	japanese	NORP
cjfa-59254	238	1	new york	GPE
cjfa-59254	238	2	oxford university	ORG
cjfa-59254	239	1	ousama	GPE
cjfa-59254	239	2	a.a.	GPE
cjfa-59254	239	3	h., & abdulkarim	ORG
cjfa-59254	239	4	2020	DATE
cjfa-59254	240	1	islamic	NORP
cjfa-59254	241	1	international journal of islamic	ORG
cjfa-59254	241	2	13(1	CARDINAL
cjfa-59254	243	1	g.e.	GPE
cjfa-59254	243	2	2018	DATE
cjfa-59254	244	1	nigerian	NORP
cjfa-59254	245	1	8(9	CARDINAL
cjfa-59254	245	2	13–27	CARDINAL
cjfa-59254	246	1	pulic	ORG
cjfa-59254	246	2	a.	PERSON
cjfa-59254	246	3	1998	DATE
cjfa-59254	248	1	2nd	ORDINAL
cjfa-59254	248	2	congress	ORG
cjfa-59254	248	3	mc master university	ORG
cjfa-59254	248	4	hamilton	PERSON
cjfa-59254	250	1	02.06.2024	DATE
cjfa-59254	251	1	salman	PERSON
cjfa-59254	251	2	r.t.	PERSON
cjfa-59254	251	3	2022	CARDINAL
cjfa-59254	252	1	nigerian	NORP
cjfa-59254	253	1	jurnal administrasi bisnis	ORG
cjfa-59254	253	2	11(2	CARDINAL
cjfa-59254	253	3	13–24	CARDINAL
cjfa-59254	255	1	v11i2.44989	PERSON
cjfa-59254	256	1	salman	PERSON
cjfa-59254	256	2	r.t.	GPE
cjfa-59254	256	3	& abogun	ORG
cjfa-59254	256	4	2023	CARDINAL
cjfa-59254	257	1	nigerian	NORP
cjfa-59254	258	1	copernican journal of finance	ORG
cjfa-59254	258	2	12(2	DATE
cjfa-59254	258	3	59–78	CARDINAL
cjfa-59254	260	1	salman	PERSON
cjfa-59254	260	2	r.t.	GPE
cjfa-59254	260	3	ibrahim.	PERSON
cjfa-59254	260	4	f.a.	ORG
cjfa-59254	260	5	r.i.	GPE
cjfa-59254	260	6	2015	CARDINAL
cjfa-59254	261	1	nigerian	NORP
cjfa-59254	262	1	abuja journal of banking	ORG
cjfa-59254	262	2	4(2	CARDINAL
cjfa-59254	263	1	salman	PERSON
cjfa-59254	263	2	r.t.	GPE
cjfa-59254	263	3	t.a.	GPE
cjfa-59254	263	4	kasum	PERSON
cjfa-59254	263	5	a.s.	GPE
cjfa-59254	263	6	t.o.	PERSON
cjfa-59254	263	7	2014	DATE
cjfa-59254	265	1	al-hikmah	PERSON
cjfa-59254	265	2	3(1	CARDINAL
cjfa-59254	265	3	47–61	DATE
cjfa-59254	265	4	shafi’u	ORG
cjfa-59254	265	5	a.k.	GPE
cjfa-59254	265	6	noraza	ORG
cjfa-59254	265	7	m.u.	GPE
cjfa-59254	265	8	m.b.	PERSON
cjfa-59254	265	9	2017	CARDINAL
cjfa-59254	266	1	nigerian	NORP
cjfa-59254	267	1	9(11	CARDINAL
cjfa-59254	267	2	147–160	CARDINAL
cjfa-59254	268	1	https://doi.org/10.5897/jat2017.0246	PERSON
cjfa-59254	268	2	h.	PERSON
cjfa-59254	268	3	2007	DATE
cjfa-59254	270	1	k. pawlik	PERSON
cjfa-59254	270	2	m. rosenzweig	PERSON
cjfa-59254	272	1	london	GPE
cjfa-59254	273	1	stewart	PERSON
cjfa-59254	273	2	t.a.	GPE
cjfa-59254	273	3	1997	DATE
cjfa-59254	275	1	doubleday	ORG
cjfa-59254	276	1	uwuigbe u., & uadiale	ORG
cjfa-59254	276	2	o.m.	GPE
cjfa-59254	276	3	2011	DATE
cjfa-59254	277	1	nigeria	GPE
cjfa-59254	278	1	interdisciplinary journal of research	ORG
cjfa-59254	279	1	yousaff	ORG
cjfa-59254	279	2	m.	PERSON
cjfa-59254	279	3	2022	CARDINAL
cjfa-59254	281	1	33(13–14	CARDINAL