id	sid	eid	entity	type
cjfa-63100	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-63100	1	2	2300-12402025	DATE
cjfa-63100	1	3	14	CARDINAL
cjfa-63100	1	4	1 date	CARDINAL
cjfa-63100	1	5	january 27, 2025	DATE
cjfa-63100	1	6	april 23, 2025	DATE
cjfa-63100	2	1	university of lagos	ORG
cjfa-63100	2	2	lagos	GPE
cjfa-63100	2	3	nigeria	GPE
cjfa-63100	3	1	0007-7155-7745	DATE
cjfa-63100	4	1	ookpala@unilag.edu.ng	ORDINAL
cjfa-63100	4	2	university of lagos	ORG
cjfa-63100	4	3	lagos	GPE
cjfa-63100	4	4	nigeria	GPE
cjfa-63100	7	1	university of lagos	ORG
cjfa-63100	7	2	lagos	GPE
cjfa-63100	7	3	nigeria	GPE
cjfa-63100	8	1	0002-6650-8419	CARDINAL
cjfa-63100	9	1	gureje	PERSON
cjfa-63100	9	2	g.k.	GPE
cjfa-63100	9	3	o.p.	GPE
cjfa-63100	9	4	oboh	GPE
cjfa-63100	9	5	c.s.	GPE
cjfa-63100	9	6	2025	CARDINAL
cjfa-63100	10	1	nigeria	GPE
cjfa-63100	11	1	copernican journal of finance & accounting	ORG
cjfa-63100	11	2	14(1	CARDINAL
cjfa-63100	11	3	29–46	CARDINAL
cjfa-63100	12	1	peter okpala** university	PERSON
cjfa-63100	12	2	sankay oboh*** university of lagos	ORG
cjfa-63100	12	3	nigeria	NORP
cjfa-63100	13	1	j e l	PERSON
cjfa-63100	14	1	nigeria	GPE
cjfa-63100	14	2	african	NORP
cjfa-63100	15	1	annual	DATE
cjfa-63100	15	2	ten	CARDINAL
cjfa-63100	15	3	2017	CARDINAL
cjfa-63100	15	4	2021	CARDINAL
cjfa-63100	15	5	goodnews kolawole	PERSON
cjfa-63100	15	6	okwy peter okpala	PERSON
cjfa-63100	15	7	collins sankay	PERSON
cjfa-63100	15	8	oboh3030 gression	PERSON
cjfa-63100	21	1	2021	CARDINAL
cjfa-63100	23	1	defond	ORG
cjfa-63100	23	2	2014	DATE
cjfa-63100	24	1	2021	CARDINAL
cjfa-63100	25	1	ibrahim & ali	ORG
cjfa-63100	25	2	2018	DATE
cjfa-63100	26	1	defond & zhang	ORG
cjfa-63100	26	2	2014	DATE
cjfa-63100	26	3	2012	DATE
cjfa-63100	28	1	2021	CARDINAL
cjfa-63100	28	2	ridzky & fitriany	ORG
cjfa-63100	28	3	2022	CARDINAL
cjfa-63100	30	1	nigeria	GPE
cjfa-63100	30	2	3131	DATE
cjfa-63100	32	1	nigeria	GPE
cjfa-63100	32	2	african	NORP
cjfa-63100	32	3	2019	DATE
cjfa-63100	32	4	2023	CARDINAL
cjfa-63100	32	5	lauwo & ahmadkhair	ORG
cjfa-63100	32	6	2017	DATE
cjfa-63100	37	1	lawal & ibrahim	ORG
cjfa-63100	37	2	2022	DATE
cjfa-63100	40	1	jensen & meckling	ORG
cjfa-63100	40	2	1976	DATE
cjfa-63100	40	3	safiriyu & abiola	ORG
cjfa-63100	40	4	2019	DATE
cjfa-63100	42	1	one	CARDINAL
cjfa-63100	42	2	jensen & meckling	ORG
cjfa-63100	42	3	1976	DATE
cjfa-63100	44	1	goodnews kolawole	PERSON
cjfa-63100	44	2	okwy peter okpala	PERSON
cjfa-63100	44	3	collins sankay	PERSON
cjfa-63100	44	4	oboh3232	ORG
cjfa-63100	45	1	farichah	PERSON
cjfa-63100	45	2	mirfazli	PERSON
cjfa-63100	45	3	idris & tudor	ORG
cjfa-63100	45	4	2019	DATE
cjfa-63100	46	1	third	ORDINAL
cjfa-63100	48	1	jensen & meckling	ORG
cjfa-63100	48	2	1976	DATE
cjfa-63100	49	1	2019	DATE
cjfa-63100	50	1	many years	DATE
cjfa-63100	50	2	mironiuc & robu	ORG
cjfa-63100	50	3	2012	DATE
cjfa-63100	51	1	third	ORDINAL
cjfa-63100	55	1	urhoghide & izedonmi	ORG
cjfa-63100	55	2	2015	DATE
cjfa-63100	57	1	al-bastaki	PERSON
cjfa-63100	57	2	2000	DATE
cjfa-63100	58	1	liu	PERSON
cjfa-63100	58	2	2017	DATE
cjfa-63100	58	3	nigeria	GPE
cjfa-63100	58	4	3333	DATE
cjfa-63100	59	1	kimeli	GPE
cjfa-63100	59	2	2016	DATE
cjfa-63100	59	3	four	CARDINAL
cjfa-63100	59	4	years	DATE
cjfa-63100	61	1	2019	DATE
cjfa-63100	61	2	indonesia	GPE
cjfa-63100	61	3	indonesian	NORP
cjfa-63100	65	1	simunic	ORG
cjfa-63100	65	2	1980	DATE
cjfa-63100	66	1	2013	DATE
cjfa-63100	66	2	nigeria	GPE
cjfa-63100	67	1	izedonmi	PERSON
cjfa-63100	67	2	2015	DATE
cjfa-63100	68	1	2017	CARDINAL
cjfa-63100	69	1	hai	GPE
cjfa-63100	69	2	2022	CARDINAL
cjfa-63100	71	1	okwy peter okpala	PERSON
cjfa-63100	71	2	collins sankay	PERSON
cjfa-63100	71	3	oboh3434	PERSON
cjfa-63100	71	4	153	CARDINAL
cjfa-63100	71	5	nigeria	GPE
cjfa-63100	71	6	11	CARDINAL
cjfa-63100	71	7	izedonmi	PERSON
cjfa-63100	71	8	2015	DATE
cjfa-63100	72	1	2016	DATE
cjfa-63100	72	2	moshin	PERSON
cjfa-63100	73	1	kimeli	ORG
cjfa-63100	73	2	2016	DATE
cjfa-63100	73	3	41	CARDINAL
cjfa-63100	73	4	the nairobi stock exchange	ORG
cjfa-63100	74	1	2016	CARDINAL
cjfa-63100	75	1	2019	DATE
cjfa-63100	77	1	hossain & sobhan	ORG
cjfa-63100	77	2	2019	DATE
cjfa-63100	79	1	al-bastaki	PERSON
cjfa-63100	79	2	2000	DATE
cjfa-63100	79	3	2017	CARDINAL
cjfa-63100	80	1	2019	DATE
cjfa-63100	80	2	moshin	PERSON
cjfa-63100	80	3	2019	DATE
cjfa-63100	80	4	izedonmi	PERSON
cjfa-63100	80	5	2015	DATE
cjfa-63100	81	1	yee	GPE
cjfa-63100	81	2	liang	PERSON
cjfa-63100	81	3	yee	GPE
cjfa-63100	81	4	san	GPE
cjfa-63100	81	5	2014	DATE
cjfa-63100	81	6	kimeli	GPE
cjfa-63100	81	7	2016	DATE
cjfa-63100	81	8	hossain	PERSON
cjfa-63100	81	9	2019	DATE
cjfa-63100	83	1	nigeria	GPE
cjfa-63100	83	2	3535	PRODUCT
cjfa-63100	84	1	joshi & albastaki	ORG
cjfa-63100	84	2	2000	DATE
cjfa-63100	86	1	2012	DATE
cjfa-63100	87	1	four	CARDINAL
cjfa-63100	87	2	2017	DATE
cjfa-63100	89	1	2019	DATE
cjfa-63100	89	2	four	CARDINAL
cjfa-63100	89	3	izedonmi	PERSON
cjfa-63100	89	4	2015	DATE
cjfa-63100	90	1	2016	CARDINAL
cjfa-63100	90	2	2015	DATE
cjfa-63100	90	3	2017	DATE
cjfa-63100	91	1	annual	DATE
cjfa-63100	91	2	ten	CARDINAL
cjfa-63100	91	3	nigeria	GPE
cjfa-63100	91	4	five-year	DATE
cjfa-63100	91	5	2017–2021	CARDINAL
cjfa-63100	92	1	twenty-two	CARDINAL
cjfa-63100	92	2	the nigerian exchange	ORG
cjfa-63100	93	1	2018	DATE
cjfa-63100	93	2	only ten	CARDINAL
cjfa-63100	94	1	annual	DATE
cjfa-63100	95	1	goodnews kolawole	PERSON
cjfa-63100	95	2	okwy peter okpala	PERSON
cjfa-63100	95	3	collins sankay	PERSON
cjfa-63100	95	4	1	CARDINAL
cjfa-63100	96	1	1	CARDINAL
cjfa-63100	96	2	each year	DATE
cjfa-63100	96	3	annual	DATE
cjfa-63100	97	1	2019	DATE
cjfa-63100	97	2	kimeli	GPE
cjfa-63100	97	3	2016	CARDINAL
cjfa-63100	97	4	1	CARDINAL
cjfa-63100	98	1	1	CARDINAL
cjfa-63100	98	2	each year	DATE
cjfa-63100	98	3	annual	DATE
cjfa-63100	99	1	2019	DATE
cjfa-63100	99	2	kimeli	GPE
cjfa-63100	99	3	2016	CARDINAL
cjfa-63100	99	4	2016	CARDINAL
cjfa-63100	99	5	4	CARDINAL
cjfa-63100	100	1	2019	DATE
cjfa-63100	101	1	pearson correlation	ORG
cjfa-63100	102	1	pearson	PERSON
cjfa-63100	104	1	ogunmeru	GPE
cjfa-63100	104	2	2018	DATE
cjfa-63100	104	3	hsiao	PERSON
cjfa-63100	104	4	2003	DATE
cjfa-63100	108	1	2016	CARDINAL
cjfa-63100	108	2	4	CARDINAL
cjfa-63100	109	1	2019	DATE
cjfa-63100	109	2	o	DATE
cjfa-63100	110	1	pearson correlation	ORG
cjfa-63100	111	1	pearson	PERSON
cjfa-63100	113	1	ogunmeru	GPE
cjfa-63100	113	2	2018	DATE
cjfa-63100	113	3	hsiao	PERSON
cjfa-63100	113	4	2003	DATE
cjfa-63100	114	1	nigeria 3737	EVENT
cjfa-63100	121	1	2018	DATE
cjfa-63100	124	1	2	CARDINAL
cjfa-63100	125	1	2	CARDINAL
cjfa-63100	125	2	hausman	PERSON
cjfa-63100	125	3	chi-sq	PERSON
cjfa-63100	126	1	chi-sq	PERSON
cjfa-63100	126	2	d.f. prob	PERSON
cjfa-63100	127	1	10.52	CARDINAL
cjfa-63100	127	2	0.03	CARDINAL
cjfa-63100	128	1	903.74	CARDINAL
cjfa-63100	128	2	7,334.53	MONEY
cjfa-63100	128	3	0.01	CARDINAL
cjfa-63100	128	4	2,976.41 2,145.26	CARDINAL
cjfa-63100	128	5	0.00 0.00 0.00 0.72	QUANTITY
cjfa-63100	128	6	9,875.61	MONEY
cjfa-63100	128	7	0.53	CARDINAL
cjfa-63100	128	8	o	DATE
cjfa-63100	129	1	goodnews kolawole	PERSON
cjfa-63100	129	2	okwy peter okpala	PERSON
cjfa-63100	129	3	collins sankay oboh3838	PERSON
cjfa-63100	129	4	3	CARDINAL
cjfa-63100	131	1	aiico insurance	ORG
cjfa-63100	131	2	2018	DATE
cjfa-63100	131	3	kpmg	GPE
cjfa-63100	132	1	2020	DATE
cjfa-63100	132	2	2021	CARDINAL
cjfa-63100	132	3	bdo	ORG
cjfa-63100	134	1	17.07	CARDINAL
cjfa-63100	134	2	15.06	CARDINAL
cjfa-63100	134	3	19.31	CARDINAL
cjfa-63100	134	4	16.96	CARDINAL
cjfa-63100	134	5	1.08	CARDINAL
cjfa-63100	135	1	2.24	CARDINAL
cjfa-63100	136	1	six	CARDINAL
cjfa-63100	137	1	four	CARDINAL
cjfa-63100	137	2	ten	CARDINAL
cjfa-63100	137	3	3	CARDINAL
cjfa-63100	138	1	2.08	CARDINAL
cjfa-63100	139	1	1,275,130	CARDINAL
cjfa-63100	140	1	5,910,338	CARDINAL
cjfa-63100	140	2	aiico insurance	ORG
cjfa-63100	140	3	2019	DATE
cjfa-63100	141	1	some of the years	DATE
cjfa-63100	142	1	2017	CARDINAL
cjfa-63100	142	2	2018–2021	CARDINAL
cjfa-63100	142	3	2018	DATE
cjfa-63100	142	4	2021	DATE
cjfa-63100	142	5	2021	CARDINAL
cjfa-63100	143	1	2021	CARDINAL
cjfa-63100	144	1	683,820.5	CARDINAL
cjfa-63100	145	1	0.58	CARDINAL
cjfa-63100	146	1	50	CARDINAL
cjfa-63100	146	2	annual	DATE
cjfa-63100	146	3	29	CARDINAL
cjfa-63100	146	4	four	CARDINAL
cjfa-63100	146	5	21	CARDINAL
cjfa-63100	146	6	four	CARDINAL
cjfa-63100	147	1	3	CARDINAL
cjfa-63100	147	2	25,650.22	CARDINAL
cjfa-63100	147	3	0.58 median	QUANTITY
cjfa-63100	147	4	21,125	CARDINAL
cjfa-63100	147	5	1.00	CARDINAL
cjfa-63100	147	6	nigeria	GPE
cjfa-63100	147	7	3939	CARDINAL
cjfa-63100	147	8	79,000	CARDINAL
cjfa-63100	147	9	5,000	CARDINAL
cjfa-63100	147	10	0.00	CARDINAL
cjfa-63100	148	1	1.08 2.08 2,203,538	CARDINAL
cjfa-63100	148	2	0.50	CARDINAL
cjfa-63100	148	3	0.91	CARDINAL
cjfa-63100	148	4	0.07 0.24	CARDINAL
cjfa-63100	148	5	-0.36	ORG
cjfa-63100	148	6	3.17	CARDINAL
cjfa-63100	148	7	1.81	CARDINAL
cjfa-63100	148	8	1.11	CARDINAL
cjfa-63100	148	9	o	DATE
cjfa-63100	149	1	4	CARDINAL
cjfa-63100	149	2	.01	GPE
cjfa-63100	152	1	4	CARDINAL
cjfa-63100	153	1	.05	ORG
cjfa-63100	154	1	.80	MONEY
cjfa-63100	154	2	oboh & sproat	ORG
cjfa-63100	154	3	2024	CARDINAL
cjfa-63100	155	1	4	CARDINAL
cjfa-63100	155	2	1	CARDINAL
cjfa-63100	155	3	0.87	CARDINAL
cjfa-63100	155	4	1	CARDINAL
cjfa-63100	155	5	0.43	CARDINAL
cjfa-63100	155	6	0.45	CARDINAL
cjfa-63100	155	7	1	CARDINAL
cjfa-63100	155	8	0.52	CARDINAL
cjfa-63100	155	9	0.55	CARDINAL
cjfa-63100	155	10	0.21 1	CARDINAL
cjfa-63100	155	11	0.40	CARDINAL
cjfa-63100	155	12	0.36	CARDINAL
cjfa-63100	155	13	0.00	CARDINAL
cjfa-63100	156	1	3	CARDINAL
cjfa-63100	156	2	goodnews kolawole	PERSON
cjfa-63100	156	3	okwy peter okpala	PERSON
cjfa-63100	156	4	collins sankay oboh4040	PERSON
cjfa-63100	156	5	5	CARDINAL
cjfa-63100	156	6	94%	PERCENT
cjfa-63100	156	7	93%	PERCENT
cjfa-63100	156	8	adj	ORG
cjfa-63100	156	9	50.04	CARDINAL
cjfa-63100	157	1	8832.38	CARDINAL
cjfa-63100	159	1	2.78	CARDINAL
cjfa-63100	160	1	durbin-watson	ORG
cjfa-63100	160	2	2.75	CARDINAL
cjfa-63100	160	3	2017	CARDINAL
cjfa-63100	161	1	5	CARDINAL
cjfa-63100	161	2	4	CARDINAL
cjfa-63100	161	3	1	CARDINAL
cjfa-63100	161	4	2	DATE
cjfa-63100	161	5	3	CARDINAL
cjfa-63100	162	1	5	CARDINAL
cjfa-63100	162	2	2017–2021	CARDINAL
cjfa-63100	162	3	5	CARDINAL
cjfa-63100	162	4	10	CARDINAL
cjfa-63100	162	5	50	CARDINAL
cjfa-63100	162	6	903.74	CARDINAL
cjfa-63100	162	7	0.0002	CARDINAL
cjfa-63100	162	8	-1,866.06 3,368.58	DATE
cjfa-63100	162	9	3,174.92	DATE
cjfa-63100	162	10	0.27 1.49 0.59	QUANTITY
cjfa-63100	162	11	2.78 -0.03	QUANTITY
cjfa-63100	164	1	0.95	CARDINAL
cjfa-63100	164	2	4,717.06 80,102,245	CARDINAL
cjfa-63100	164	3	0.0000	MONEY
cjfa-63100	165	1	schwarz	DATE
cjfa-63100	165	2	hannan-quinn criter	ORG
cjfa-63100	166	1	durbin-watson	PERSON
cjfa-63100	167	1	20.19	CARDINAL
cjfa-63100	167	2	2.75	CARDINAL
cjfa-63100	167	3	o	DATE
cjfa-63100	168	1	4141	CARDINAL
cjfa-63100	171	1	more than half	CARDINAL
cjfa-63100	171	2	four	CARDINAL
cjfa-63100	172	1	arthur	GPE
cjfa-63100	172	2	kwarteng	PERSON
cjfa-63100	172	3	opoku	ORG
cjfa-63100	172	4	2021	CARDINAL
cjfa-63100	172	5	ghanaian	NORP
cjfa-63100	174	1	first	ORDINAL
cjfa-63100	177	1	2019	DATE
cjfa-63100	177	2	van et al	PERSON
cjfa-63100	178	1	2022	CARDINAL
cjfa-63100	179	1	one	CARDINAL
cjfa-63100	180	1	davidson	PERSON
cjfa-63100	180	2	2015	DATE
cjfa-63100	180	3	south african	NORP
cjfa-63100	181	1	second	ORDINAL
cjfa-63100	183	1	izedonmi	PERSON
cjfa-63100	183	2	2015	DATE
cjfa-63100	183	3	davidson	PERSON
cjfa-63100	183	4	2015	DATE
cjfa-63100	183	5	moshin (	ORG
cjfa-63100	183	6	2016	DATE
cjfa-63100	183	7	kimeli	GPE
cjfa-63100	183	8	2016	DATE
cjfa-63100	185	1	2019	DATE
cjfa-63100	186	1	goodnews kolawole	PERSON
cjfa-63100	186	2	okwy peter okpala	PERSON
cjfa-63100	186	3	collins sankay	PERSON
cjfa-63100	186	4	oboh4242	ORG
cjfa-63100	186	5	one	CARDINAL
cjfa-63100	187	1	third	ORDINAL
cjfa-63100	189	1	al-bastaki	PERSON
cjfa-63100	189	2	2000	DATE
cjfa-63100	189	3	2017	CARDINAL
cjfa-63100	190	1	2019	DATE
cjfa-63100	190	2	ling et al	PERSON
cjfa-63100	191	1	2014	DATE
cjfa-63100	191	2	kimeli	GPE
cjfa-63100	191	3	2016	DATE
cjfa-63100	191	4	hossain	PERSON
cjfa-63100	191	5	2019	DATE
cjfa-63100	192	1	one	CARDINAL
cjfa-63100	194	1	fourth	ORDINAL
cjfa-63100	196	1	2012	DATE
cjfa-63100	196	2	izedonmi	PERSON
cjfa-63100	196	3	2015	DATE
cjfa-63100	196	4	2017	CARDINAL
cjfa-63100	197	1	2019	DATE
cjfa-63100	197	2	four	CARDINAL
cjfa-63100	198	1	2012	DATE
cjfa-63100	198	2	lebanon	GPE
cjfa-63100	199	1	davidson	PERSON
cjfa-63100	199	2	2015	DATE
cjfa-63100	199	3	south africa	GPE
cjfa-63100	200	1	kimeli	GPE
cjfa-63100	200	2	2016	DATE
cjfa-63100	202	1	nigeria	GPE
cjfa-63100	202	2	4343	CARDINAL
cjfa-63100	202	3	nigeria	GPE
cjfa-63100	202	4	african	NORP
cjfa-63100	212	1	more than ten years	DATE
cjfa-63100	213	1	nigeria	GPE
cjfa-63100	213	2	african	NORP
cjfa-63100	215	1	goodnews kolawole	PERSON
cjfa-63100	215	2	okwy peter okpala	PERSON
cjfa-63100	215	3	collins sankay	PERSON
cjfa-63100	215	4	m.s.	GPE
cjfa-63100	215	5	arthur	PERSON
cjfa-63100	215	6	b.	PERSON
cjfa-63100	215	7	kwarteng	GPE
cjfa-63100	215	8	w., & opoku	ORG
cjfa-63100	215	9	2021	CARDINAL
cjfa-63100	216	1	ghana	GPE
cjfa-63100	217	1	cogent business & management	ORG
cjfa-63100	217	2	9(1	CARDINAL
cjfa-63100	217	3	2141091	DATE
cjfa-63100	218	1	davidson	PERSON
cjfa-63100	218	2	2015	CARDINAL
cjfa-63100	219	1	south african	NORP
cjfa-63100	219	2	university of cape town	ORG
cjfa-63100	220	1	defond	PERSON
cjfa-63100	220	2	m., & zhang	ORG
cjfa-63100	220	3	j.	PERSON
cjfa-63100	220	4	2014	DATE
cjfa-63100	222	1	journal of accounting and economics	ORG
cjfa-63100	222	2	275–326	CARDINAL
cjfa-63100	224	1	2014.09.002	CARDINAL
cjfa-63100	225	1	w.	PERSON
cjfa-63100	225	2	2012	DATE
cjfa-63100	226	1	lebanon	GPE
cjfa-63100	227	1	5(11	DATE
cjfa-63100	227	2	136	CARDINAL
cjfa-63100	228	1	https://doi.org/10.5539/ibr.v5n11p136	ORG
cjfa-63100	229	1	evana	PERSON
cjfa-63100	229	2	e.	PERSON
cjfa-63100	229	3	f.	PERSON
cjfa-63100	229	4	mirfazli	PERSON
cjfa-63100	229	5	e.	PERSON
cjfa-63100	229	6	idris	PERSON
cjfa-63100	229	7	a.z.	GPE
cjfa-63100	229	8	& tudor	ORG
cjfa-63100	229	9	a.t.	GPE
cjfa-63100	229	10	2019	DATE
cjfa-63100	231	1	international journal of economics	ORG
cjfa-63100	231	2	2(1	CARDINAL
cjfa-63100	233	1	a.p	GPE
cjfa-63100	233	2	2017	CARDINAL
cjfa-63100	234	1	ibm	ORG
cjfa-63100	234	2	5th	ORDINAL
cjfa-63100	235	1	london	GPE
cjfa-63100	236	1	hossain	PERSON
cjfa-63100	236	2	n., & sobhan	ORG
cjfa-63100	236	3	r.	GPE
cjfa-63100	236	4	2019	DATE
cjfa-63100	238	1	4(1	CARDINAL
cjfa-63100	238	2	814–821	DATE
cjfa-63100	239	1	hsiao	PERSON
cjfa-63100	239	2	2003	DATE
cjfa-63100	240	1	2nd	ORDINAL
cjfa-63100	241	1	united kingdom	GPE
cjfa-63100	241	2	cambridge university	ORG
cjfa-63100	242	1	ibrahim	PERSON
cjfa-63100	242	2	m., & ali	ORG
cjfa-63100	242	3	i.	PERSON
cjfa-63100	242	4	2018	DATE
cjfa-63100	243	1	nigeria	GPE
cjfa-63100	244	1	international journal of service science	ORG
cjfa-63100	244	2	5(1	CARDINAL
cjfa-63100	245	1	jensen	PERSON
cjfa-63100	245	2	m.c.	GPE
cjfa-63100	245	3	w.h.	GPE
cjfa-63100	245	4	1976	DATE
cjfa-63100	247	1	journal of financial economics	ORG
cjfa-63100	247	2	3(4	CARDINAL
cjfa-63100	247	3	305–360	CARDINAL
cjfa-63100	249	1	joshi	PERSON
cjfa-63100	249	2	2000	DATE
cjfa-63100	250	1	bahrain	GPE
cjfa-63100	251	1	international journal of auditing	ORG
cjfa-63100	251	2	4(2	CARDINAL
cjfa-63100	251	3	129–138	CARDINAL
cjfa-63100	252	1	1123.00308	CARDINAL
cjfa-63100	252	2	m.	PERSON
cjfa-63100	252	3	2012	DATE
cjfa-63100	253	1	university of amsterdam	ORG
cjfa-63100	254	1	kikhia	PERSON
cjfa-63100	254	2	h.y.	PERSON
cjfa-63100	254	3	2015	CARDINAL
cjfa-63100	255	1	jordan	GPE
cjfa-63100	256	1	4(1	CARDINAL
cjfa-63100	256	2	42–53	CARDINAL
cjfa-63100	257	1	kimeli	GPE
cjfa-63100	257	2	e.k.	GPE
cjfa-63100	257	3	2016	CARDINAL
cjfa-63100	258	1	nairobi securities exchange	ORG
cjfa-63100	259	1	international journal of research	ORG
cjfa-63100	259	2	3(1	CARDINAL
cjfa-63100	260	1	lawal	PERSON
cjfa-63100	260	2	s., & ibrahim	ORG
cjfa-63100	260	3	m.	PERSON
cjfa-63100	260	4	2022	CARDINAL
cjfa-63100	261	1	nigeria	GPE
cjfa-63100	262	1	gusau journal of accounting	ORG
cjfa-63100	262	2	3(1	CARDINAL
cjfa-63100	262	3	158–170	CARDINAL
cjfa-63100	263	1	g.p.	GPE
cjfa-63100	263	2	yee	GPE
cjfa-63100	263	3	g.p.	GPE
cjfa-63100	263	4	liang	PERSON
cjfa-63100	263	5	l.j.	GPE
cjfa-63100	263	6	yee	GPE
cjfa-63100	263	7	l.p.	GPE
cjfa-63100	263	8	& san	GPE
cjfa-63100	263	9	t.h.	GPE
cjfa-63100	263	10	2014	DATE
cjfa-63100	264	1	malaysia	GPE
cjfa-63100	264	2	tunku abdul rahman	PERSON
cjfa-63100	265	1	https://doi.org/10.1016/j.jacceco.2014.09.002	GPE
cjfa-63100	265	2	nigeria	GPE
cjfa-63100	265	3	4545 liu	PERSON
cjfa-63100	265	4	2017	CARDINAL
cjfa-63100	267	1	6(2	CARDINAL
cjfa-63100	267	2	52–70	CARDINAL
cjfa-63100	268	1	mironiuc	PERSON
cjfa-63100	268	2	m., & robu	ORG
cjfa-63100	269	1	2012	DATE
cjfa-63100	271	1	62	DATE
cjfa-63100	271	2	179–183	CARDINAL
cjfa-63100	273	1	a.	PERSON
cjfa-63100	273	2	2017	CARDINAL
cjfa-63100	274	1	ghana	GPE
cjfa-63100	275	1	international journal of academic research	ORG
cjfa-63100	275	2	7(1	DATE
cjfa-63100	276	1	oboh	GPE
cjfa-63100	276	2	c.s.	GPE
cjfa-63100	276	3	2019	CARDINAL
cjfa-63100	277	1	nigeria	GPE
cjfa-63100	278	1	journal of accounting	ORG
cjfa-63100	278	2	9(1	CARDINAL
cjfa-63100	278	3	148–180	CARDINAL
cjfa-63100	280	1	oboh	GPE
cjfa-63100	280	2	c.s.	GPE
cjfa-63100	280	3	2023	CARDINAL
cjfa-63100	281	1	nigeria	GPE
cjfa-63100	282	1	european journal of management studies	ORG
cjfa-63100	282	2	28(1	CARDINAL
cjfa-63100	282	3	3–22	CARDINAL
cjfa-63100	284	1	oboh	GPE
cjfa-63100	284	2	c.s.	GPE
cjfa-63100	284	3	2024	CARDINAL
cjfa-63100	285	1	nigeria	GPE
cjfa-63100	286	1	africa journal of management	ORG
cjfa-63100	286	2	10(3	CARDINAL
cjfa-63100	286	3	383–406	CARDINAL
cjfa-63100	288	1	okpala	PERSON
cjfa-63100	288	2	o.p.	GPE
cjfa-63100	288	3	o.o.	PERSON
cjfa-63100	288	4	2018	DATE
cjfa-63100	289	1	nigeria	GPE
cjfa-63100	290	1	copernican journal of finance & accounting	ORG
cjfa-63100	290	2	7(3	CARDINAL
cjfa-63100	292	1	s.a.	GPE
cjfa-63100	292	2	t.a.	GPE
cjfa-63100	292	3	safiriyu	GPE
cjfa-63100	292	4	s.e.	GPE
cjfa-63100	292	5	& abiola	PERSON
cjfa-63100	292	6	t.	GPE
cjfa-63100	292	7	2019	DATE
cjfa-63100	293	1	nigeria	GPE
cjfa-63100	294	1	international journal of asian social science	ORG
cjfa-63100	294	2	9(8	CARDINAL
cjfa-63100	294	3	436–449	CARDINAL
cjfa-63100	296	1	otusanya	GPE
cjfa-63100	296	2	o.j.	GPE
cjfa-63100	296	3	s., & ahmad-khair	ORG
cjfa-63100	296	4	a.h.	ORG
cjfa-63100	296	5	2017	CARDINAL
cjfa-63100	298	1	international journal of economics	ORG
cjfa-63100	298	2	8(2	CARDINAL
cjfa-63100	298	3	106–137	CARDINAL
cjfa-63100	300	1	o.r.	GPE
cjfa-63100	300	2	ogunmeru	GPE
cjfa-63100	300	3	o.a.	GPE
cjfa-63100	300	4	c.s.	GPE
cjfa-63100	300	5	2018	DATE
cjfa-63100	301	1	nigeria	GPE
cjfa-63100	302	1	future business journal	ORG
cjfa-63100	302	2	4(2	CARDINAL
cjfa-63100	302	3	195–205	CARDINAL
cjfa-63100	304	1	ridzky	PERSON
cjfa-63100	304	2	m., & fitriany	ORG
cjfa-63100	304	3	f.	PERSON
cjfa-63100	304	4	2022	CARDINAL
cjfa-63100	305	1	asean countries	ORG
cjfa-63100	307	1	https://doi.org/10.18502/kss.v7i12.11544	DATE
cjfa-63100	308	1	safiuddin	ORG
cjfa-63100	308	2	md.	ORG
cjfa-63100	309	1	md.	GPE
cjfa-63100	310	1	2016	CARDINAL
cjfa-63100	312	1	9(1	CARDINAL
cjfa-63100	312	2	116–131	DATE
cjfa-63100	313	1	simunic	PERSON
cjfa-63100	313	2	d.a.	PERSON
cjfa-63100	313	3	1980	DATE
cjfa-63100	315	1	journal of accounting research	ORG
cjfa-63100	315	2	18(1	CARDINAL
cjfa-63100	315	3	161–190	CARDINAL
cjfa-63100	316	1	soyemi	GPE
cjfa-63100	316	2	k.a.	GPE
cjfa-63100	316	3	j.k.	PERSON
cjfa-63100	317	1	2013	DATE
cjfa-63100	318	1	nigeria	GPE
cjfa-63100	319	1	research journal of finance	ORG
cjfa-63100	319	2	50–58	CARDINAL
cjfa-63100	320	1	urhoghide	GPE
cjfa-63100	320	2	r.o.	GPE
cjfa-63100	320	3	f.	PERSON
cjfa-63100	320	4	2015	DATE
cjfa-63100	321	1	nigeria	GPE
cjfa-63100	322	1	international journal of business and social research	ORG
cjfa-63100	322	2	5(8	DATE
cjfa-63100	322	3	18–58	CARDINAL
cjfa-63100	323	1	goodnews kolawole	PERSON
cjfa-63100	323	2	okwy peter okpala	PERSON
cjfa-63100	323	3	collins sankay oboh4646 van	PERSON
cjfa-63100	323	4	h.n.	GPE
cjfa-63100	323	5	thanh	GPE
cjfa-63100	323	6	h.p.	GPE
cjfa-63100	323	7	thanh	GPE
cjfa-63100	323	8	c.n.	GPE
cjfa-63100	323	9	ngoc	GPE
cjfa-63100	323	10	d.n.	GPE
cjfa-63100	323	11	& hai	GPE
cjfa-63100	323	12	g.h.	GPE
cjfa-63100	323	13	2022	CARDINAL
cjfa-63100	325	1	20(2	CARDINAL
cjfa-63100	325	2	471–485	CARDINAL
cjfa-63100	327	1	widmann	PERSON
cjfa-63100	327	2	m.	PERSON
cjfa-63100	327	3	follert	PERSON
cjfa-63100	327	4	m.	PERSON
cjfa-63100	327	5	2021	CARDINAL
cjfa-63100	330	1	quarterly	DATE
cjfa-63100	330	2	71(2	CARDINAL
cjfa-63100	330	3	455–489	CARDINAL