id	sid	eid	entity	type
cjfa-63101	1	1	e-issn 2300-3065	ORG
cjfa-63101	1	2	2300-12402025	DATE
cjfa-63101	1	3	14	CARDINAL
cjfa-63101	1	4	journal of finance & accounting date	ORG
cjfa-63101	1	5	january 8, 2025	DATE
cjfa-63101	1	6	may 27	DATE
cjfa-63101	1	7	2025	CARDINAL
cjfa-63101	1	8	university of cape coast	ORG
cjfa-63101	1	9	cape coast	GPE
cjfa-63101	1	10	ghana	GPE
cjfa-63101	1	11	+233 543835107	DATE
cjfa-63101	3	1	renmin university of china	ORG
cjfa-63101	3	2	beijing	GPE
cjfa-63101	3	3	china	GPE
cjfa-63101	3	4	+86 15506159515	DATE
cjfa-63101	4	1	narh	PERSON
cjfa-63101	4	2	c.d.	PERSON
cjfa-63101	5	1	2025	CARDINAL
cjfa-63101	6	1	ghana	GPE
cjfa-63101	7	1	copernican journal of finance & accounting	ORG
cjfa-63101	7	2	14(1	CARDINAL
cjfa-63101	7	3	47	CARDINAL
cjfa-63101	7	4	69	CARDINAL
cjfa-63101	8	1	maku narh* university	PERSON
cjfa-63101	8	2	university of china financial inclusion	ORG
cjfa-63101	8	3	ghana	GPE
cjfa-63101	8	4	ghana	GPE
cjfa-63101	9	1	jel classifications:	ORG
cjfa-63101	10	1	ghana	GPE
cjfa-63101	10	2	only 52.7%	PERCENT
cjfa-63101	11	1	african	NORP
cjfa-63101	12	1	ghana	GPE
cjfa-63101	12	2	2005	DATE
cjfa-63101	12	3	2021	CARDINAL
cjfa-63101	13	1	maku narh	PERSON
cjfa-63101	16	1	ghana	GPE
cjfa-63101	16	2	african	NORP
cjfa-63101	17	1	1.7 billion	CARDINAL
cjfa-63101	17	2	ghana	GPE
cjfa-63101	17	3	seven	CARDINAL
cjfa-63101	17	4	nearly 50%	PERCENT
cjfa-63101	17	5	2017	DATE
cjfa-63101	18	1	camara & diallo	ORG
cjfa-63101	18	2	2020	DATE
cjfa-63101	19	1	ghana	GPE
cjfa-63101	20	1	20 years	DATE
cjfa-63101	21	1	ghana	GPE
cjfa-63101	21	2	covid-19	PRODUCT
cjfa-63101	22	1	ddep	ORG
cjfa-63101	22	2	ghana	GPE
cjfa-63101	22	3	gog	ORG
cjfa-63101	22	4	2023	CARDINAL
cjfa-63101	23	1	koudalo & toure	ORG
cjfa-63101	23	2	2023	CARDINAL
cjfa-63101	25	1	moeti & sin yu	ORG
cjfa-63101	25	2	2024	DATE
cjfa-63101	26	1	frimpong	GPE
cjfa-63101	26	2	yusuf	GPE
cjfa-63101	26	3	boateng	PERSON
cjfa-63101	26	4	ankomah & abeka	ORG
cjfa-63101	26	5	2023	CARDINAL
cjfa-63101	26	6	babatunde	GPE
cjfa-63101	26	7	2024	DATE
cjfa-63101	26	8	ghana	GPE
cjfa-63101	27	1	june 2022	DATE
cjfa-63101	27	2	only 52.76%	PERCENT
cjfa-63101	27	3	ghana	GPE
cjfa-63101	27	4	sackitey	ORG
cjfa-63101	27	5	2024	DATE
cjfa-63101	29	1	feghali	ORG
cjfa-63101	29	2	mora	PERSON
cjfa-63101	29	3	nassif	PERSON
cjfa-63101	29	4	2021	CARDINAL
cjfa-63101	30	1	ghana	GPE
cjfa-63101	30	2	… 4949	DATE
cjfa-63101	31	1	evbuomwan & belonwu	ORG
cjfa-63101	31	2	2021	CARDINAL
cjfa-63101	32	1	ghana	GPE
cjfa-63101	33	1	ghana	GPE
cjfa-63101	33	2	ibrahim	NORP
cjfa-63101	33	3	mazlina	GPE
cjfa-63101	33	4	az-saini & zakaria	ORG
cjfa-63101	33	5	2016	DATE
cjfa-63101	34	1	ghana	GPE
cjfa-63101	36	1	1	CARDINAL
cjfa-63101	36	2	2	CARDINAL
cjfa-63101	36	3	3	CARDINAL
cjfa-63101	38	1	2021	CARDINAL
cjfa-63101	38	2	g-20	GPE
cjfa-63101	38	3	2021	CARDINAL
cjfa-63101	39	1	fifty	CARDINAL
cjfa-63101	40	1	2016	DATE
cjfa-63101	40	2	the world bank	ORG
cjfa-63101	40	3	2.5 billion	CARDINAL
cjfa-63101	40	4	half	CARDINAL
cjfa-63101	40	5	2021	CARDINAL
cjfa-63101	42	1	2024	DATE
cjfa-63101	42	2	kamal	PERSON
cjfa-63101	42	3	hussain & khan	ORG
cjfa-63101	42	4	2021	DATE
cjfa-63101	43	1	maku narh	PERSON
cjfa-63101	43	2	dzitse5050	ORG
cjfa-63101	44	1	2012	DATE
cjfa-63101	45	1	& holle	ORG
cjfa-63101	45	2	2014	DATE
cjfa-63101	46	1	ghana	GPE
cjfa-63101	46	2	africa	LOC
cjfa-63101	46	3	ssa	ORG
cjfa-63101	46	4	kamara	GPE
cjfa-63101	46	5	2024	DATE
cjfa-63101	48	1	babar	GPE
cjfa-63101	48	2	ashraf & nawaz	ORG
cjfa-63101	48	3	2019	DATE
cjfa-63101	49	1	anthony-orji	PERSON
cjfa-63101	49	2	mba & onwe	ORG
cjfa-63101	49	3	2021	CARDINAL
cjfa-63101	50	1	chuc	NORP
cjfa-63101	50	2	2019	DATE
cjfa-63101	51	1	2007–2009	CARDINAL
cjfa-63101	51	2	covid-19	PRODUCT
cjfa-63101	51	3	2019–2021	CARDINAL
cjfa-63101	52	1	kamal et al.	PERSON
cjfa-63101	52	2	2021	CARDINAL
cjfa-63101	54	1	anthony-orji et	PERSON
cjfa-63101	54	2	2021	CARDINAL
cjfa-63101	55	1	sule	PERSON
cjfa-63101	55	2	2019	DATE
cjfa-63101	56	1	kong & gyimah	ORG
cjfa-63101	56	2	2024	DATE
cjfa-63101	56	3	yangdol & sarma	ORG
cjfa-63101	56	4	2019	DATE
cjfa-63101	57	1	ahamed & mallick	ORG
cjfa-63101	57	2	2019	DATE
cjfa-63101	58	1	ghana	GPE
cjfa-63101	58	2	5151	CARDINAL
cjfa-63101	58	3	camara & diallo	ORG
cjfa-63101	58	4	2020	DATE
cjfa-63101	59	1	neaime	PERSON
cjfa-63101	59	2	2018	DATE
cjfa-63101	60	1	kamal et al.	PERSON
cjfa-63101	60	2	2021	CARDINAL
cjfa-63101	63	1	2021	CARDINAL
cjfa-63101	63	2	ahamed and mallick	ORG
cjfa-63101	63	3	2019	DATE
cjfa-63101	63	4	2025	DATE
cjfa-63101	64	1	african	NORP
cjfa-63101	64	2	djoufouet & pondie	ORG
cjfa-63101	64	3	2022	CARDINAL
cjfa-63101	64	4	moeti & sin yu	ORG
cjfa-63101	64	5	2024	DATE
cjfa-63101	64	6	asian	NORP
cjfa-63101	64	7	van, dinh & ho	ORG
cjfa-63101	64	8	2021	DATE
cjfa-63101	64	9	the european union	ORG
cjfa-63101	64	10	danisman &	ORG
cjfa-63101	64	11	2020	DATE
cjfa-63101	68	1	saunders, lewis & thomhill	ORG
cjfa-63101	68	2	2012	DATE
cjfa-63101	69	1	koudalo & toure	ORG
cjfa-63101	69	2	2023	CARDINAL
cjfa-63101	70	1	2005	DATE
cjfa-63101	70	2	2021	CARDINAL
cjfa-63101	70	3	ghana	GPE
cjfa-63101	70	4	the world bank	ORG
cjfa-63101	70	5	the international monetary fund	ORG
cjfa-63101	70	6	ghana	GPE
cjfa-63101	71	1	maku narh	PERSON
cjfa-63101	71	2	dzitse5252	PERSON
cjfa-63101	73	1	ghana	GPE
cjfa-63101	74	1	z	ORG
cjfa-63101	74	2	edward altman	PERSON
cjfa-63101	74	3	the late 1960s	DATE
cjfa-63101	76	1	four	CARDINAL
cjfa-63101	76	2	ghana	GPE
cjfa-63101	79	1	1	CARDINAL
cjfa-63101	80	1	o	DATE
cjfa-63101	80	2	2022	CARDINAL
cjfa-63101	81	1	ghana	GPE
cjfa-63101	81	2	5353	DATE
cjfa-63101	82	1	qrm	ORG
cjfa-63101	82	2	koenker & hallock	ORG
cjfa-63101	82	3	2001	DATE
cjfa-63101	82	4	koenker & bassett	ORG
cjfa-63101	82	5	1978	DATE
cjfa-63101	82	6	i(1	ORG
cjfa-63101	82	7	anokye & peterson	ORG
cjfa-63101	82	8	2017	DATE
cjfa-63101	83	1	qrm	ORG
cjfa-63101	83	2	koenker & hallock	ORG
cjfa-63101	83	3	2001	DATE
cjfa-63101	85	1	phillips	PERSON
cjfa-63101	87	1	4	CARDINAL
cjfa-63101	88	1	1	CARDINAL
cjfa-63101	89	1	2022	CARDINAL
cjfa-63101	91	1	qrm	ORG
cjfa-63101	91	2	koenker & hallock	ORG
cjfa-63101	91	3	2001	DATE
cjfa-63101	91	4	koenker & bassett	ORG
cjfa-63101	91	5	1978	DATE
cjfa-63101	91	6	i(1	ORG
cjfa-63101	91	7	anokye & peterson	ORG
cjfa-63101	91	8	2017	DATE
cjfa-63101	92	1	qrm	ORG
cjfa-63101	92	2	koenker & hallock	ORG
cjfa-63101	92	3	2001	DATE
cjfa-63101	94	1	phillips	PERSON
cjfa-63101	96	1	4	CARDINAL
cjfa-63101	96	2	δyt =	PERSON
cjfa-63101	96	3	ρ	GPE
cjfa-63101	101	1	one	CARDINAL
cjfa-63101	102	1	maku narh	PERSON
cjfa-63101	102	2	dzitse5454	GPE
cjfa-63101	102	3	qrm	ORG
cjfa-63101	103	1	qrm	ORG
cjfa-63101	105	1	bassett	GPE
cjfa-63101	105	2	1978	DATE
cjfa-63101	106	1	𝑄𝜏(fs𝑖|x𝑖	PERSON
cjfa-63101	109	1	qrm	ORG
cjfa-63101	109	2	ρ	GPE
cjfa-63101	114	1	one	CARDINAL
cjfa-63101	115	1	qrm	ORG
cjfa-63101	116	1	qrm	ORG
cjfa-63101	118	1	bassett	GPE
cjfa-63101	118	2	1978	DATE
cjfa-63101	119	1	𝑄𝑄𝜏𝜏(fs𝑖𝑖|x𝑖𝑖	PERSON
cjfa-63101	122	1	qrm	ORG
cjfa-63101	122	2	ghana	GPE
cjfa-63101	123	1	1	CARDINAL
cjfa-63101	125	1	ghana	GPE
cjfa-63101	126	1	1	CARDINAL
cjfa-63101	132	1	aic	ORG
cjfa-63101	133	1	2	CARDINAL
cjfa-63101	134	1	11.7889	CARDINAL
cjfa-63101	134	2	22.3571 20.8105	QUANTITY
cjfa-63101	134	3	11.5729 13.1927	CARDINAL
cjfa-63101	134	4	22.3733	CARDINAL
cjfa-63101	134	5	15.115	CARDINAL
cjfa-63101	134	6	22.3622	CARDINAL
cjfa-63101	134	7	89.0766	CARDINAL
cjfa-63101	134	8	8.52025	CARDINAL
cjfa-63101	134	9	11.53	CARDINAL
cjfa-63101	135	1	2.1167	CARDINAL
cjfa-63101	135	2	0.53887	CARDINAL
cjfa-63101	135	3	0.40634	CARDINAL
cjfa-63101	135	4	1.51229	CARDINAL
cjfa-63101	135	5	3.33449	CARDINAL
cjfa-63101	135	6	6.52602	CARDINAL
cjfa-63101	135	7	1.0875 61.1458	CARDINAL
cjfa-63101	135	8	801.642 870.976	NORP
cjfa-63101	136	1	136.073	MONEY
cjfa-63101	136	2	68	CARDINAL
cjfa-63101	136	3	68	CARDINAL
cjfa-63101	136	4	68	CARDINAL
cjfa-63101	136	5	68	CARDINAL
cjfa-63101	136	6	68	CARDINAL
cjfa-63101	136	7	2022	CARDINAL
cjfa-63101	136	8	12	CARDINAL
cjfa-63101	137	1	ghana	GPE
cjfa-63101	137	2	5555	CARDINAL
cjfa-63101	141	1	aic	ORG
cjfa-63101	142	1	2	CARDINAL
cjfa-63101	143	1	11.7889	CARDINAL
cjfa-63101	143	2	22.3571 20.8105	QUANTITY
cjfa-63101	143	3	11.5729 13.1927	CARDINAL
cjfa-63101	143	4	22.3733	CARDINAL
cjfa-63101	143	5	15.115	CARDINAL
cjfa-63101	143	6	22.3622	CARDINAL
cjfa-63101	143	7	89.0766	CARDINAL
cjfa-63101	143	8	8.52025	CARDINAL
cjfa-63101	143	9	11.53	CARDINAL
cjfa-63101	144	1	2.1167	CARDINAL
cjfa-63101	144	2	0.53887	CARDINAL
cjfa-63101	144	3	0.40634	CARDINAL
cjfa-63101	144	4	1.51229	CARDINAL
cjfa-63101	144	5	3.33449	CARDINAL
cjfa-63101	144	6	6.52602	CARDINAL
cjfa-63101	144	7	1.0875 61.1458	CARDINAL
cjfa-63101	144	8	801.642 870.976	NORP
cjfa-63101	145	1	136.073	MONEY
cjfa-63101	145	2	68	CARDINAL
cjfa-63101	145	3	68	CARDINAL
cjfa-63101	145	4	68	CARDINAL
cjfa-63101	145	5	68	CARDINAL
cjfa-63101	145	6	68	CARDINAL
cjfa-63101	145	7	2022	CARDINAL
cjfa-63101	145	8	12	CARDINAL
cjfa-63101	146	1	maku narh	PERSON
cjfa-63101	147	1	2	CARDINAL
cjfa-63101	149	1	3	CARDINAL
cjfa-63101	149	2	11.7889	CARDINAL
cjfa-63101	149	3	22.3571 20.8105	QUANTITY
cjfa-63101	149	4	11.5729 13.1927	CARDINAL
cjfa-63101	149	5	22.3733	CARDINAL
cjfa-63101	149	6	15.115	CARDINAL
cjfa-63101	149	7	22.3622	CARDINAL
cjfa-63101	149	8	89.0766	CARDINAL
cjfa-63101	149	9	8.52025	CARDINAL
cjfa-63101	149	10	11.53	CARDINAL
cjfa-63101	151	1	2.1167	CARDINAL
cjfa-63101	151	2	0.53887	CARDINAL
cjfa-63101	151	3	0.40634	CARDINAL
cjfa-63101	151	4	1.51229	CARDINAL
cjfa-63101	151	5	3.33449	CARDINAL
cjfa-63101	151	6	6.52602	CARDINAL
cjfa-63101	151	7	1.0875 61.1458	CARDINAL
cjfa-63101	151	8	801.642 870.976	NORP
cjfa-63101	152	1	136.073	MONEY
cjfa-63101	152	2	68	CARDINAL
cjfa-63101	152	3	68	CARDINAL
cjfa-63101	152	4	68	CARDINAL
cjfa-63101	152	5	68	CARDINAL
cjfa-63101	152	6	68	CARDINAL
cjfa-63101	152	7	2022	CARDINAL
cjfa-63101	152	8	12	CARDINAL
cjfa-63101	153	1	3	CARDINAL
cjfa-63101	153	2	0.9	CARDINAL
cjfa-63101	153	3	2017	DATE
cjfa-63101	154	1	ghana	GPE
cjfa-63101	154	2	5757	CARDINAL
cjfa-63101	155	1	philip	PERSON
cjfa-63101	155	2	first	ORDINAL
cjfa-63101	156	1	4 and 5	DATE
cjfa-63101	156	2	4	CARDINAL
cjfa-63101	157	1	adf	ORG
cjfa-63101	157	2	11.7889	CARDINAL
cjfa-63101	157	3	22.3571 20.8105	QUANTITY
cjfa-63101	157	4	11.5729 13.1927	CARDINAL
cjfa-63101	157	5	22.3733	CARDINAL
cjfa-63101	157	6	15.115	CARDINAL
cjfa-63101	157	7	22.3622	CARDINAL
cjfa-63101	157	8	89.0766	CARDINAL
cjfa-63101	157	9	8.52025	CARDINAL
cjfa-63101	157	10	11.53	CARDINAL
cjfa-63101	159	1	2.1167	CARDINAL
cjfa-63101	159	2	0.53887	CARDINAL
cjfa-63101	159	3	0.40634	CARDINAL
cjfa-63101	159	4	1.51229	CARDINAL
cjfa-63101	159	5	3.33449	CARDINAL
cjfa-63101	159	6	6.52602	CARDINAL
cjfa-63101	159	7	1.0875 61.1458	CARDINAL
cjfa-63101	159	8	801.642 870.976	NORP
cjfa-63101	160	1	136.073	MONEY
cjfa-63101	160	2	68	CARDINAL
cjfa-63101	160	3	68	CARDINAL
cjfa-63101	160	4	68	CARDINAL
cjfa-63101	160	5	68	CARDINAL
cjfa-63101	160	6	68	CARDINAL
cjfa-63101	160	7	2022	CARDINAL
cjfa-63101	160	8	12	CARDINAL
cjfa-63101	161	1	first	ORDINAL
cjfa-63101	161	2	4	CARDINAL
cjfa-63101	161	3	1	CARDINAL
cjfa-63101	161	4	maku narh	PERSON
cjfa-63101	161	5	5	CARDINAL
cjfa-63101	162	1	first	ORDINAL
cjfa-63101	162	2	0.4878	CARDINAL
cjfa-63101	162	3	0.0094	CARDINAL
cjfa-63101	162	4	0.1038	CARDINAL
cjfa-63101	163	1	0.0066	CARDINAL
cjfa-63101	163	2	0.0377	CARDINAL
cjfa-63101	163	3	0.008	CARDINAL
cjfa-63101	163	4	0.3504	CARDINAL
cjfa-63101	163	5	0	CARDINAL
cjfa-63101	164	1	0	CARDINAL
cjfa-63101	164	2	o	DATE
cjfa-63101	164	3	2022	CARDINAL
cjfa-63101	164	4	12	CARDINAL
cjfa-63101	165	1	philip	PERSON
cjfa-63101	165	2	5	CARDINAL
cjfa-63101	165	3	0	CARDINAL
cjfa-63101	166	1	1	CARDINAL
cjfa-63101	167	1	philip	PERSON
cjfa-63101	168	1	2001	DATE
cjfa-63101	169	1	hannan	GPE
cjfa-63101	169	2	schwartz	GPE
cjfa-63101	169	3	aic	ORG
cjfa-63101	169	4	6	CARDINAL
cjfa-63101	169	5	6	CARDINAL
cjfa-63101	170	1	logl lr	PERSON
cjfa-63101	170	2	fpe aic sc	ORG
cjfa-63101	170	3	0	CARDINAL
cjfa-63101	171	1	1 550.488	CARDINAL
cjfa-63101	171	2	3 612.87	CARDINAL
cjfa-63101	172	1	10.8963	CARDINAL
cjfa-63101	172	2	2.70e-14 -17.208 -13.543	GPE
cjfa-63101	172	3	6 815.268	PERCENT
cjfa-63101	172	4	30.0109	CARDINAL
cjfa-63101	172	5	3.18e-16	CARDINAL
cjfa-63101	172	6	8 918.012	CARDINAL
cjfa-63101	173	1	1.50e-16	CARDINAL
cjfa-63101	173	2	2022	CARDINAL
cjfa-63101	173	3	12	CARDINAL
cjfa-63101	174	1	ghana	GPE
cjfa-63101	174	2	5959	DATE
cjfa-63101	174	3	7	CARDINAL
cjfa-63101	176	1	127.169 10%	PERCENT
cjfa-63101	176	2	3.03	CARDINAL
cjfa-63101	176	3	4 5%	PERCENT
cjfa-63101	176	4	3.47 4.57 2.50%	PERCENT
cjfa-63101	176	5	3.89 5.07 1%	PERCENT
cjfa-63101	176	6	o	DATE
cjfa-63101	176	7	2022	CARDINAL
cjfa-63101	176	8	12	CARDINAL
cjfa-63101	176	9	7	CARDINAL
cjfa-63101	176	10	127.1689	CARDINAL
cjfa-63101	178	1	8	CARDINAL
cjfa-63101	178	2	ecm	ORG
cjfa-63101	179	1	8	CARDINAL
cjfa-63101	180	1	8	DATE
cjfa-63101	180	2	8	DATE
cjfa-63101	180	3	8	DATE
cjfa-63101	181	1	0.5351	CARDINAL
cjfa-63101	181	2	0.00208	CARDINAL
cjfa-63101	181	3	0	CARDINAL
cjfa-63101	182	1	0	CARDINAL
cjfa-63101	183	1	0.14347	CARDINAL
cjfa-63101	186	1	0.13908	CARDINAL
cjfa-63101	186	2	0	CARDINAL
cjfa-63101	186	3	maku narh	PERSON
cjfa-63101	186	4	dzitse6060	PERSON
cjfa-63101	186	5	8	DATE
cjfa-63101	186	6	8	DATE
cjfa-63101	186	7	8	DATE
cjfa-63101	189	1	0.04046	PERSON
cjfa-63101	192	1	0.073	CARDINAL
cjfa-63101	194	1	0.06752	CARDINAL
cjfa-63101	195	1	0.249419 0.04017	MONEY
cjfa-63101	196	1	2.77801	CARDINAL
cjfa-63101	196	2	0 d(lnol(-2	PERCENT
cjfa-63101	197	1	2.853596	CARDINAL
cjfa-63101	197	2	0 d(lnol(-3	DATE
cjfa-63101	198	1	2.91193	CARDINAL
cjfa-63101	198	2	0.10819	MONEY
cjfa-63101	199	1	1.529315 0.06246 24.4838	MONEY
cjfa-63101	200	1	1.59672	CARDINAL
cjfa-63101	200	2	23.7717	CARDINAL
cjfa-63101	200	3	0 d(lnol(-6	PERCENT
cjfa-63101	200	4	1.64266 0.06839	MONEY
cjfa-63101	200	5	0 d(lnol(-7	ORG
cjfa-63101	201	1	1.684078	CARDINAL
cjfa-63101	201	2	0.06959	MONEY
cjfa-63101	201	3	0.03524	CARDINAL
cjfa-63101	205	1	0.17258	CARDINAL
cjfa-63101	206	1	0.17574	CARDINAL
cjfa-63101	207	1	0	CARDINAL
cjfa-63101	208	1	0.09111	CARDINAL
cjfa-63101	208	2	0 d(lnod(-7	PERCENT
cjfa-63101	208	3	0.09445	CARDINAL
cjfa-63101	211	1	0.01557	MONEY
cjfa-63101	212	1	0.419701	CARDINAL
cjfa-63101	212	2	0.01538	MONEY
cjfa-63101	212	3	0.413438 0.01532	MONEY
cjfa-63101	212	4	0 d(lninfd(-4	PERCENT
cjfa-63101	212	5	0.017625 0.00743	MONEY
cjfa-63101	213	1	0.003447	CARDINAL
cjfa-63101	213	2	0.6547	MONEY
cjfa-63101	213	3	8	CARDINAL
cjfa-63101	214	1	ghana	GPE
cjfa-63101	214	2	6161	DATE
cjfa-63101	214	3	8	DATE
cjfa-63101	214	4	8	DATE
cjfa-63101	214	5	8	DATE
cjfa-63101	215	1	d(lninfd(-6	GPE
cjfa-63101	216	1	0.00734	CARDINAL
cjfa-63101	217	1	0.0065	CARDINAL
cjfa-63101	217	2	0.1078	CARDINAL
cjfa-63101	217	3	1.611059 0.06726 23.9534	MONEY
cjfa-63101	218	1	0 d(lndr(-3	QUANTITY
cjfa-63101	219	1	d(lndr(-4	TIME
cjfa-63101	221	1	0.0169	CARDINAL
cjfa-63101	222	1	0.01455	CARDINAL
cjfa-63101	222	2	0 d(lndr(-7	PERCENT
cjfa-63101	223	1	0.014	CARDINAL
cjfa-63101	224	1	0.998072	CARDINAL
cjfa-63101	225	1	0.993681 s.d	MONEY
cjfa-63101	226	1	0.02945	CARDINAL
cjfa-63101	226	2	0.002341	CARDINAL
cjfa-63101	227	1	9.86e-05	CARDINAL
cjfa-63101	228	1	314.4147	CARDINAL
cjfa-63101	228	2	hannan-quinn criter	ORG
cjfa-63101	230	1	227.2781	CARDINAL
cjfa-63101	230	2	durbin-watson	ORG
cjfa-63101	231	1	2.02629	CARDINAL
cjfa-63101	231	2	0	CARDINAL
cjfa-63101	232	1	o	DATE
cjfa-63101	232	2	2022	CARDINAL
cjfa-63101	232	3	12	CARDINAL
cjfa-63101	232	4	8	CARDINAL
cjfa-63101	232	5	one	CARDINAL
cjfa-63101	232	6	1%	PERCENT
cjfa-63101	233	1	2.843136	MONEY
cjfa-63101	234	1	approximately 2.84%	PERCENT
cjfa-63101	234	2	each quarter	DATE
cjfa-63101	236	1	8	CARDINAL
cjfa-63101	236	2	maku narh	PERSON
cjfa-63101	236	3	ramsey	PERSON
cjfa-63101	237	1	0.112	CARDINAL
cjfa-63101	237	2	0.0718	CARDINAL
cjfa-63101	237	3	bglm	PERSON
cjfa-63101	237	4	greater than 0.05	CARDINAL
cjfa-63101	240	1	0.8624	CARDINAL
cjfa-63101	240	2	0.05	CARDINAL
cjfa-63101	241	1	appendix	NORP
cjfa-63101	241	2	the 5%	PERCENT
cjfa-63101	242	1	9	CARDINAL
cjfa-63101	244	1	lnol 0.1 -0.2939	PERSON
cjfa-63101	246	1	0 0.5	CARDINAL
cjfa-63101	246	2	0.05439	CARDINAL
cjfa-63101	246	3	0.0018 0.6	CARDINAL
cjfa-63101	246	4	0.0006 0.7	CARDINAL
cjfa-63101	246	5	0.0366 -3.7549	QUANTITY
cjfa-63101	246	6	0.0004 0.8 -0.1423	QUANTITY
cjfa-63101	246	7	0.0003 0.9	CARDINAL
cjfa-63101	246	8	0.03119	CARDINAL
cjfa-63101	246	9	0	CARDINAL
cjfa-63101	246	10	0.1	CARDINAL
cjfa-63101	246	11	0.0884	CARDINAL
cjfa-63101	246	12	0.1943	CARDINAL
cjfa-63101	246	13	ghana	GPE
cjfa-63101	246	14	6363	DATE
cjfa-63101	247	1	0.6 0.12181	CARDINAL
cjfa-63101	248	1	0.1	CARDINAL
cjfa-63101	248	2	0.00886	ORG
cjfa-63101	248	3	0.9	CARDINAL
cjfa-63101	248	4	0.1	CARDINAL
cjfa-63101	248	5	0.02661	CARDINAL
cjfa-63101	248	6	0.1	CARDINAL
cjfa-63101	248	7	0.2 1.45126	CARDINAL
cjfa-63101	248	8	0.3	CARDINAL
cjfa-63101	248	9	0.4	CARDINAL
cjfa-63101	248	10	9	CARDINAL
cjfa-63101	248	11	maku narh	PERSON
cjfa-63101	249	1	0.5	CARDINAL
cjfa-63101	249	2	0.9	CARDINAL
cjfa-63101	249	3	o	DATE
cjfa-63101	249	4	2022	CARDINAL
cjfa-63101	249	5	12	CARDINAL
cjfa-63101	251	1	lnol	PERSON
cjfa-63101	251	2	5	CARDINAL
cjfa-63101	251	3	6	CARDINAL
cjfa-63101	254	1	ghana	GPE
cjfa-63101	255	1	africa	LOC
cjfa-63101	255	2	djoufouet & pondie	ORG
cjfa-63101	255	3	2022	CARDINAL
cjfa-63101	256	1	nigeria	GPE
cjfa-63101	256	2	fintech	ORG
cjfa-63101	256	3	2021	CARDINAL
cjfa-63101	256	4	anthony-orji et	PERSON
cjfa-63101	256	5	2021	CARDINAL
cjfa-63101	257	1	ghana	GPE
cjfa-63101	258	1	west africa	GPE
cjfa-63101	258	2	2024	DATE
cjfa-63101	258	3	camara & diallo	ORG
cjfa-63101	258	4	2020	DATE
cjfa-63101	259	1	african	NORP
cjfa-63101	259	2	2021	CARDINAL
cjfa-63101	259	3	9	CARDINAL
cjfa-63101	259	4	ghana	GPE
cjfa-63101	259	5	6565	DATE
cjfa-63101	259	6	ghana	GPE
cjfa-63101	261	1	2020	DATE
cjfa-63101	261	2	africa	LOC
cjfa-63101	261	3	moeti & sin yu	ORG
cjfa-63101	261	4	2024	DATE
cjfa-63101	261	5	kamara	PERSON
cjfa-63101	261	6	2024	DATE
cjfa-63101	262	1	2024	DATE
cjfa-63101	264	1	african	NORP
cjfa-63101	266	1	ghanaian	NORP
cjfa-63101	267	1	the world bank	ORG
cjfa-63101	267	2	ghana	GPE
cjfa-63101	267	3	2005–2021	CARDINAL
cjfa-63101	271	1	ghana	GPE
cjfa-63101	271	2	west africa	GPE
cjfa-63101	271	3	african	NORP
cjfa-63101	272	1	ghana	GPE
cjfa-63101	273	1	maku narh	PERSON
cjfa-63101	273	2	dzitse6666	PERSON
cjfa-63101	274	1	2021	CARDINAL
cjfa-63101	277	1	africa	LOC
cjfa-63101	278	1	nigeria	GPE
cjfa-63101	278	2	kenya	GPE
cjfa-63101	278	3	south africa	GPE
cjfa-63101	281	1	djoufouet & pondie	ORG
cjfa-63101	281	2	2022	CARDINAL
cjfa-63101	281	3	2021	CARDINAL
cjfa-63101	284	1	ghana	GPE
cjfa-63101	285	1	m.m.	GPE
cjfa-63101	285	2	& mallick	ORG
cjfa-63101	285	3	2019	DATE
cjfa-63101	288	1	157	CARDINAL
cjfa-63101	288	2	403–427	CARDINAL
cjfa-63101	289	1	anokye	PERSON
cjfa-63101	289	2	m.a.	ORG
cjfa-63101	289	3	o.j.	GPE
cjfa-63101	289	4	2017	CARDINAL
cjfa-63101	291	1	new york	GPE
cjfa-63101	291	2	nova science publishers inc	ORG
cjfa-63101	291	3	anthony-orji	PERSON
cjfa-63101	291	4	a.	PERSON
cjfa-63101	291	5	j.e.	GPE
cjfa-63101	291	6	p.n.	GPE
cjfa-63101	291	7	2021	CARDINAL
cjfa-63101	292	1	nigeria	GPE
cjfa-63101	293	1	xi’an shiyou university	ORG
cjfa-63101	293	2	138–160	CARDINAL
cjfa-63101	294	1	ghana	GPE
cjfa-63101	294	2	6767	DATE
cjfa-63101	294	3	f., kong	PERSON
cjfa-63101	294	4	y., & gyimah	ORG
cjfa-63101	294	5	k.n.	GPE
cjfa-63101	294	6	2024	CARDINAL
cjfa-63101	296	1	https://doi.org/10.1016/j.heliyon.2024.e33723	NORP
cjfa-63101	297	1	a.r.	GPE
cjfa-63101	297	2	2019	DATE
cjfa-63101	298	1	kenya	GPE
cjfa-63101	300	1	journal of economics	ORG
cjfa-63101	301	1	org/10.7176	PERSON
cjfa-63101	301	2	babar	PERSON
cjfa-63101	301	3	s.	PERSON
cjfa-63101	301	4	r.	NORP
cjfa-63101	301	5	ashraf s.	PERSON
cjfa-63101	301	6	s.	PERSON
cjfa-63101	301	7	2019	DATE
cjfa-63101	302	1	pakistan	GPE
cjfa-63101	303	1	7(3	CARDINAL
cjfa-63101	303	2	81	DATE
cjfa-63101	305	1	babatunde	GPE
cjfa-63101	305	2	a.a.	GPE
cjfa-63101	305	3	2024	CARDINAL
cjfa-63101	307	1	copernican journal of finance & accounting	ORG
cjfa-63101	307	2	13(2	CARDINAL
cjfa-63101	308	1	camara, i., & diallo	PERSON
cjfa-63101	308	2	2020	DATE
cjfa-63101	310	1	d. seck	PERSON
cjfa-63101	311	1	africa	LOC
cjfa-63101	312	1	african	NORP
cjfa-63101	315	1	canlas	PERSON
cjfa-63101	315	2	d.	NORP
cjfa-63101	315	3	ravalo	GPE
cjfa-63101	315	4	j.n.	GPE
cjfa-63101	315	5	e.m.	GPE
cjfa-63101	315	6	2025	CARDINAL
cjfa-63101	317	1	three	CARDINAL
cjfa-63101	318	1	78, 101417	DATE
cjfa-63101	319	1	cull	PERSON
cjfa-63101	319	2	r.	NORP
cjfa-63101	319	3	t.d.	GPE
cjfa-63101	319	4	& holle	ORG
cjfa-63101	319	5	2014	DATE
cjfa-63101	320	1	english	LANGUAGE
cjfa-63101	321	1	washington	GPE
cjfa-63101	321	2	dc	GPE
cjfa-63101	321	3	world bank	ORG
cjfa-63101	323	1	worldbank.org/curated/en/269601468153288448	ORG
cjfa-63101	323	2	15.12.2024	CARDINAL
cjfa-63101	324	1	danisman	PERSON
cjfa-63101	324	2	g.o.	GPE
cjfa-63101	324	3	a.	PERSON
cjfa-63101	324	4	2020	DATE
cjfa-63101	325	1	europe	LOC
cjfa-63101	326	1	european journal of finance	ORG
cjfa-63101	326	2	1–14	CARDINAL
cjfa-63101	326	3	1847x.2020.1782958	CARDINAL
cjfa-63101	327	1	daoud	PERSON
cjfa-63101	327	2	j.i.	GPE
cjfa-63101	327	3	2017	CARDINAL
cjfa-63101	329	1	949	CARDINAL
cjfa-63101	329	2	012009	DATE
cjfa-63101	330	1	https://doi.org/10.1088/1742-6596/949/1/012009	ORG
cjfa-63101	330	2	demirgüç-kunt	PERSON
cjfa-63101	330	3	l.f.	GPE
cjfa-63101	330	4	2012	DATE
cjfa-63101	331	1	africa	LOC
cjfa-63101	332	1	world bank	ORG
cjfa-63101	332	2	6088	DATE
cjfa-63101	332	3	ssrn	PERSON
cjfa-63101	333	1	djoufouet	PERSON
cjfa-63101	333	2	w.f.	GPE
cjfa-63101	333	3	2022	CARDINAL
cjfa-63101	334	1	fintech	ORG
cjfa-63101	334	2	africa	LOC
cjfa-63101	335	1	copernican journal of finance & accounting	ORG
cjfa-63101	335	2	11(4	DATE
cjfa-63101	335	3	69–88	CARDINAL
cjfa-63101	337	1	feghali	ORG
cjfa-63101	337	2	k.	PERSON
cjfa-63101	337	3	mora	PERSON
cjfa-63101	337	4	n., & nassif	ORG
cjfa-63101	337	5	2021	CARDINAL
cjfa-63101	339	1	quarterly	DATE
cjfa-63101	339	2	80	CARDINAL
cjfa-63101	339	3	236–257	CARDINAL
cjfa-63101	340	1	frimpong	PERSON
cjfa-63101	340	2	s.	GPE
cjfa-63101	340	3	yusuf	GPE
cjfa-63101	340	4	m.a.	PERSON
cjfa-63101	340	5	boateng	PERSON
cjfa-63101	340	6	k., & abeka	ORG
cjfa-63101	340	7	2023	CARDINAL
cjfa-63101	341	1	africa	LOC
cjfa-63101	342	1	thunderbird international business review	ORG
cjfa-63101	342	2	65(4	CARDINAL
cjfa-63101	342	3	429–441	CARDINAL
cjfa-63101	344	1	ibrahim	PERSON
cjfa-63101	344	2	s., mazlina	PERSON
cjfa-63101	344	3	a.r.	GPE
cjfa-63101	344	4	azman-saini	PERSON
cjfa-63101	344	5	w.n.w.	GPE
cjfa-63101	344	6	2016	CARDINAL
cjfa-63101	346	1	31(3	CARDINAL
cjfa-63101	346	2	531–546	CARDINAL
cjfa-63101	347	1	https://doi.org/10.3390/economies7030081 https://doi.org/10.3390/economies7030081	PERSON
cjfa-63101	347	2	https://doi.org/10.1088/1742-6596/949/1/012009	PRODUCT
cjfa-63101	347	3	maku narh	PERSON
cjfa-63101	347	4	dzitse6868 kamal	PERSON
cjfa-63101	347	5	a.	PERSON
cjfa-63101	347	6	hussain	GPE
cjfa-63101	347	7	t., & khan	ORG
cjfa-63101	347	8	m.m.s	ORG
cjfa-63101	348	1	2021	CARDINAL
cjfa-63101	350	1	social sciences international journal	ORG
cjfa-63101	350	2	lassij	ORG
cjfa-63101	350	3	5(1	CARDINAL
cjfa-63101	350	4	510–524	CARDINAL
cjfa-63101	351	1	https://doi.org/10.47264/ idea.lassij/5.1.33	PERSON
cjfa-63101	351	2	kamara	PERSON
cjfa-63101	351	3	a.k.	GPE
cjfa-63101	351	4	2024	CARDINAL
cjfa-63101	352	1	africa	LOC
cjfa-63101	353	1	international journal of science and business	ORG
cjfa-63101	353	2	16–33	CARDINAL
cjfa-63101	354	1	r. & hallock	ORG
cjfa-63101	354	2	k. (2001	PERSON
cjfa-63101	356	1	15	CARDINAL
cjfa-63101	356	2	143–156	CARDINAL
cjfa-63101	358	1	r., & bassett	ORG
cjfa-63101	358	2	g.j.	GPE
cjfa-63101	358	3	1978	DATE
cjfa-63101	360	1	econometrica	PERSON
cjfa-63101	362	1	koudalo	PERSON
cjfa-63101	362	2	m.	PERSON
cjfa-63101	362	3	2023	CARDINAL
cjfa-63101	364	1	africa	LOC
cjfa-63101	365	1	economics & finance	ORG
cjfa-63101	365	2	11	CARDINAL
cjfa-63101	365	3	2	CARDINAL
cjfa-63101	365	4	2225327	DATE
cjfa-63101	367	1	t.h.	GPE
cjfa-63101	367	2	chuc	GPE
cjfa-63101	367	3	a.t.	GPE
cjfa-63101	367	4	2019	DATE
cjfa-63101	368	1	asia	LOC
cjfa-63101	369	1	borsa istanbul review	ORG
cjfa-63101	369	2	310–322	CARDINAL
cjfa-63101	370	1	https://doi.org/10.1016/j.bir.2019.07.002	ORG
cjfa-63101	371	1	moeti	ORG
cjfa-63101	371	2	d., & sin-yu, h.	ORG
cjfa-63101	371	3	2024	CARDINAL
cjfa-63101	372	1	ssa countries	ORG
cjfa-63101	373	1	munich	GPE
cjfa-63101	373	2	120238	DATE
cjfa-63101	374	1	neaime	PERSON
cjfa-63101	374	2	s., & gaysset	ORG
cjfa-63101	374	3	i. (2018).	ORG
cjfa-63101	376	1	24	CARDINAL
cjfa-63101	376	2	230–237	CARDINAL
cjfa-63101	378	1	org/10.1016	PERSON
cjfa-63101	379	1	olusegun	PERSON
cjfa-63101	379	2	t.s.	GPE
cjfa-63101	379	3	evbuomwan	PERSON
cjfa-63101	379	4	o., & belonwu	ORG
cjfa-63101	379	5	m.c	GPE
cjfa-63101	379	6	2021	CARDINAL
cjfa-63101	380	1	nigeria	GPE
cjfa-63101	381	1	59(1	CARDINAL
cjfa-63101	382	1	pesaran	GPE
cjfa-63101	382	2	m.h.	GPE
cjfa-63101	382	3	2001	DATE
cjfa-63101	384	1	16(3	CARDINAL
cjfa-63101	384	2	289–326	CARDINAL
cjfa-63101	385	1	org/10.1002	PERSON
cjfa-63101	386	1	sackitey	PERSON
cjfa-63101	386	2	2024	CARDINAL
cjfa-63101	387	1	52.76%	PERCENT
cjfa-63101	387	2	ghanaians	NORP
cjfa-63101	387	3	https://citinewsroom.com/2024/06/52-76-of-ghanaians-multidimensionally-financially-included-report/	ORG
cjfa-63101	388	1	14.11.2024	DATE
cjfa-63101	389	1	saunders	PERSON
cjfa-63101	389	2	m., lewis, p.,	PERSON
cjfa-63101	389	3	& thornhill	ORG
cjfa-63101	389	4	a.	PERSON
cjfa-63101	389	5	2012	DATE
cjfa-63101	391	1	harlow	PERSON
cjfa-63101	391	2	pearson education ltd	ORG
cjfa-63101	391	3	vo	GPE
cjfa-63101	391	4	d.h.	GPE
cjfa-63101	391	5	c.m.	GPE
cjfa-63101	391	6	2020	DATE
cjfa-63101	392	1	vietnam	GPE
cjfa-63101	393	1	journal of international studies	ORG
cjfa-63101	395	1	world bank	ORG
cjfa-63101	396	1	2021	CARDINAL
cjfa-63101	397	1	africa	LOC
cjfa-63101	398	1	world bank	ORG
cjfa-63101	400	1	06.01	CARDINAL
cjfa-63101	400	2	2025	CARDINAL
cjfa-63101	401	1	yangdol	PERSON
cjfa-63101	401	2	r., & sarma	ORG
cjfa-63101	401	3	m. (	PERSON
cjfa-63101	401	4	2019	DATE
cjfa-63101	403	1	56(2–3	CARDINAL
cjfa-63101	403	2	163–185	CARDINAL
cjfa-63101	405	1	https://doi.org/10.1002/jae.616	GPE
cjfa-63101	405	2	https://doi.org/10.1002/jae.616	GPE
cjfa-63101	405	3	ghana	GPE
cjfa-63101	405	4	6969 appendix (a)appendix	QUANTITY
cjfa-63101	405	5	0.61412	CARDINAL
cjfa-63101	407	1	0.86249	CARDINAL
cjfa-63101	407	2	37.4116	CARDINAL
cjfa-63101	408	1	chi-square(45	PERSON
cjfa-63101	408	2	0.7261	CARDINAL
cjfa-63101	408	3	1.64211	CARDINAL
cjfa-63101	409	1	chi-square(45	PERSON
cjfa-63101	409	2	1	CARDINAL
cjfa-63101	409	3	up to 8	CARDINAL
cjfa-63101	409	4	223.917	CARDINAL
cjfa-63101	410	1	0.112	CARDINAL
cjfa-63101	410	2	59.7997	CARDINAL
cjfa-63101	411	1	chi-square(8	PERSON
cjfa-63101	412	1	0.0718	CARDINAL
cjfa-63101	412	2	2022	CARDINAL
cjfa-63101	413	1	223.917	CARDINAL
cjfa-63101	413	2	0.112	CARDINAL
cjfa-63101	413	3	59.7997	CARDINAL
cjfa-63101	414	1	chi-square(8	PERSON
cjfa-63101	414	2	0.0718	CARDINAL
cjfa-63101	414	3	2022	CARDINAL
cjfa-63101	416	1	-6	DATE
cjfa-63101	418	1	2020	DATE
cjfa-63101	418	2	2021	TIME
cjfa-63101	418	3	5%	PERCENT
cjfa-63101	418	4	2022	CARDINAL
cjfa-63101	419	1	o	DATE
cjfa-63101	419	2	2022	CARDINAL