id	sid	eid	entity	type
esutjss-180	1	1	8 2023	CARDINAL
esutjss-180	1	2	8	CARDINAL
esutjss-180	1	3	2	CARDINAL
esutjss-180	1	4	social sciences	ORG
esutjss-180	1	5	enugu state university of science	ORG
esutjss-180	2	1	oby omeje	ORG
esutjss-180	3	1	barnabas nwankwo	PERSON
esutjss-180	3	2	enugu state university of science & technology journal	ORG
esutjss-180	3	3	social sciences & humanities	ORG
esutjss-180	3	4	102	CARDINAL
esutjss-180	3	5	treasury	ORG
esutjss-180	3	6	nigeria	GPE
esutjss-180	3	7	felix osayabor research	ORG
esutjss-180	3	8	igbinedion university	ORG
esutjss-180	3	9	edo state	ORG
esutjss-180	3	10	nigeria	GPE
esutjss-180	4	1	ozele	ORG
esutjss-180	4	2	clement	PERSON
esutjss-180	4	3	ph.d	ORG
esutjss-180	4	4	igbinedion university	ORG
esutjss-180	4	5	edo state	ORG
esutjss-180	4	6	nigeria	GPE
esutjss-180	5	1	treasury	ORG
esutjss-180	5	2	nigeria	GPE
esutjss-180	6	1	treasury	ORG
esutjss-180	7	1	goodluck ebele	PERSON
esutjss-180	7	2	jonathan administration	PERSON
esutjss-180	7	3	february 2015	DATE
esutjss-180	8	1	treasury	ORG
esutjss-180	8	2	muhammadu buhari	PERSON
esutjss-180	9	1	nigerian	NORP
esutjss-180	10	1	treasury	ORG
esutjss-180	10	2	nigeria	GPE
esutjss-180	12	1	treasury	ORG
esutjss-180	13	1	treasury	ORG
esutjss-180	14	1	central bank of nigeria	ORG
esutjss-180	14	2	treasury	ORG
esutjss-180	15	1	treasury	ORG
esutjss-180	15	2	nigerian	NORP
esutjss-180	18	1	treasury	ORG
esutjss-180	19	1	mailto:felix.emovon@iuokada.edu.ng	ORG
esutjss-180	19	2	103	CARDINAL
esutjss-180	19	3	2015	DATE
esutjss-180	20	1	muhammadu buhari	PERSON
esutjss-180	20	2	cbn	ORG
esutjss-180	20	3	one	CARDINAL
esutjss-180	21	1	adeolu	ORG
esutjss-180	21	2	2015	DATE
esutjss-180	22	1	treasury	ORG
esutjss-180	22	2	mdas	PRODUCT
esutjss-180	23	1	mdas	PRODUCT
esutjss-180	23	2	nigerian	NORP
esutjss-180	23	3	section 80	LAW
esutjss-180	24	1	2015	DATE
esutjss-180	24	2	treasury	ORG
esutjss-180	25	1	treasury	ORG
esutjss-180	25	2	yusuf & chiejina	ORG
esutjss-180	25	3	2015	DATE
esutjss-180	26	1	goodluck ebele jonathan	PERSON
esutjss-180	26	2	february 28	DATE
esutjss-180	26	3	2015	DATE
esutjss-180	27	1	mdas	PRODUCT
esutjss-180	29	1	cbn	ORG
esutjss-180	29	2	2014	DATE
esutjss-180	31	1	treasury	ORG
esutjss-180	31	2	nigeria	GPE
esutjss-180	32	1	treasury	ORG
esutjss-180	32	2	nigeria	GPE
esutjss-180	33	1	104	CARDINAL
esutjss-180	33	2	treasury	ORG
esutjss-180	33	3	nigeria	GPE
esutjss-180	34	1	more than 10,000	CARDINAL
esutjss-180	35	1	the 25%	PERCENT
esutjss-180	35	2	goodluck ebele	PERSON
esutjss-180	35	3	jonathan administration	PERSON
esutjss-180	35	4	treasury	ORG
esutjss-180	36	1	n120 billion	CARDINAL
esutjss-180	36	2	2012	DATE
esutjss-180	36	3	25%	PERCENT
esutjss-180	36	4	treasury	ORG
esutjss-180	36	5	annual	DATE
esutjss-180	37	1	#34 billion	MONEY
esutjss-180	37	2	2013	DATE
esutjss-180	38	1	iweala	PERSON
esutjss-180	38	2	treasury	ORG
esutjss-180	39	1	treasury	ORG
esutjss-180	39	2	yusuf	PERSON
esutjss-180	39	3	2015	DATE
esutjss-180	40	1	goodluck ebele	PERSON
esutjss-180	40	2	jonathan	PERSON
esutjss-180	40	3	february 2015	DATE
esutjss-180	42	1	alhaji idris ahmed	PERSON
esutjss-180	42	2	michael faborode	PERSON
esutjss-180	43	1	treasury	ORG
esutjss-180	44	1	105	CARDINAL
esutjss-180	44	2	treasury	ORG
esutjss-180	44	3	nigerian	NORP
esutjss-180	45	1	nigerian	NORP
esutjss-180	46	1	2020	DATE
esutjss-180	48	1	2015	CARDINAL
esutjss-180	48	2	treasury	ORG
esutjss-180	48	3	cbn	ORG
esutjss-180	49	1	treasury	ORG
esutjss-180	50	1	daily	DATE
esutjss-180	50	2	2015	DATE
esutjss-180	51	1	treasury	ORG
esutjss-180	51	2	yusuf	PERSON
esutjss-180	51	3	2015	DATE
esutjss-180	53	1	2015	DATE
esutjss-180	53	2	treasury	ORG
esutjss-180	55	1	2015	CARDINAL
esutjss-180	56	1	igbekoyi	ORG
esutjss-180	56	2	2017	CARDINAL
esutjss-180	56	3	treasury	ORG
esutjss-180	57	1	570	CARDINAL
esutjss-180	57	2	ten	CARDINAL
esutjss-180	59	1	treasury	ORG
esutjss-180	60	1	treasury	ORG
esutjss-180	60	2	nigerian	NORP
esutjss-180	61	1	2016	CARDINAL
esutjss-180	62	1	the central bank of nigeria	ORG
esutjss-180	63	1	106	CARDINAL
esutjss-180	63	2	nigeria	GPE
esutjss-180	63	3	treasury	ORG
esutjss-180	64	1	17 years	DATE
esutjss-180	65	1	cbn	ORG
esutjss-180	65	2	the year 2015	DATE
esutjss-180	66	1	secondary	ORDINAL
esutjss-180	67	1	between the years 1999	DATE
esutjss-180	67	2	2015	DATE
esutjss-180	70	1	treasury	ORG
esutjss-180	71	1	yusuf	PERSON
esutjss-180	71	2	2016	DATE
esutjss-180	71	3	treasury	ORG
esutjss-180	71	4	nigeria	GPE
esutjss-180	73	1	mdas'	ORG
esutjss-180	74	1	72	CARDINAL
esutjss-180	77	1	about 70%	PERCENT
esutjss-180	78	1	ocheni	WORK_OF_ART
esutjss-180	78	2	2016	CARDINAL
esutjss-180	78	3	treasury	ORG
esutjss-180	78	4	nigerian	NORP
esutjss-180	80	1	0.61	CARDINAL
esutjss-180	80	2	61%	PERCENT
esutjss-180	81	1	treasury	ORG
esutjss-180	81	2	treasury	ORG
esutjss-180	82	1	treasury	ORG
esutjss-180	82	2	nigeria	GPE
esutjss-180	83	1	2.50	CARDINAL
esutjss-180	84	1	treasury	ORG
esutjss-180	84	2	107	CARDINAL
esutjss-180	86	1	2001	DATE
esutjss-180	87	1	nigerian	NORP
esutjss-180	88	1	adams (	ORG
esutjss-180	88	2	2005	DATE
esutjss-180	90	1	udeh (2008	DATE
esutjss-180	91	1	treasury	ORG
esutjss-180	91	2	nigeria	GPE
esutjss-180	91	3	february 28, 2015	DATE
esutjss-180	91	4	goodluck ebele jonathan	PERSON
esutjss-180	92	1	mdas	PRODUCT
esutjss-180	93	1	may 29, 2015	DATE
esutjss-180	93	2	goodluck ebele jonathan	PERSON
esutjss-180	94	1	muhammadu buhari	PERSON
esutjss-180	94	2	cbn	ORG
esutjss-180	95	1	treasury	ORG
esutjss-180	95	2	danladi i. kifasi	PERSON
esutjss-180	96	1	august 7, 2015	DATE
esutjss-180	96	2	buhari	PERSON
esutjss-180	96	3	treasury	ORG
esutjss-180	96	4	that day	DATE
esutjss-180	97	1	80	CARDINAL
esutjss-180	97	2	162	CARDINAL
esutjss-180	97	3	1999	DATE
esutjss-180	99	1	108	CARDINAL
esutjss-180	100	1	mdas	PRODUCT
esutjss-180	107	1	treasury	ORG
esutjss-180	107	2	nigeria	GPE
esutjss-180	108	1	daily	DATE
esutjss-180	108	2	2015	DATE
esutjss-180	110	1	the ministry of finance	ORG
esutjss-180	111	1	nigeria	GPE
esutjss-180	112	1	treasury	ORG
esutjss-180	114	1	the ministry of finance's	ORG
esutjss-180	114	2	cbn	ORG
esutjss-180	114	3	2015	DATE
esutjss-180	114	4	the ministry of finance	ORG
esutjss-180	115	1	109	CARDINAL
esutjss-180	115	2	2007	DATE
esutjss-180	115	3	$3.06 trillion	MONEY
esutjss-180	115	4	2009	DATE
esutjss-180	115	5	$46.80 billion	MONEY
esutjss-180	115	6	$3.07 trillion	MONEY
esutjss-180	115	7	2010	DATE
esutjss-180	115	8	$54.10 billion	MONEY
esutjss-180	115	9	odilim	PERSON
esutjss-180	117	1	nigerian	NORP
esutjss-180	117	2	#6.132 trillion	MONEY
esutjss-180	117	3	between 2009 and 2011	DATE
esutjss-180	117	4	zero naira	MONEY
esutjss-180	117	5	2015	DATE
esutjss-180	121	1	treasury	ORG
esutjss-180	121	2	nigeria	GPE
esutjss-180	122	1	2015	DATE
esutjss-180	123	1	the federation (agf	ORG
esutjss-180	123	2	jonah	PERSON
esutjss-180	124	1	odilim	PERSON
esutjss-180	124	2	2007	DATE
esutjss-180	125	1	$3.06 trillion	MONEY
esutjss-180	125	2	2009	DATE
esutjss-180	125	3	$46.80 billion	MONEY
esutjss-180	125	4	$3.07 trillion	MONEY
esutjss-180	125	5	2010	DATE
esutjss-180	125	6	$54 billion	MONEY
esutjss-180	125	7	$3.17 trillion	MONEY
esutjss-180	125	8	2011	DATE
esutjss-180	125	9	$73.80 billion	MONEY
esutjss-180	126	1	#6.132 trillion	MONEY
esutjss-180	126	2	between 2009 and 2011	DATE
esutjss-180	126	3	0 naira	MONEY
esutjss-180	126	4	2015	DATE
esutjss-180	128	1	110	CARDINAL
esutjss-180	130	1	treasury	ORG
esutjss-180	130	2	nigeria	GPE
esutjss-180	131	1	treasury	ORG
esutjss-180	131	2	nigeria	GPE
esutjss-180	132	1	treasury	ORG
esutjss-180	133	1	treasury	ORG
esutjss-180	134	1	treasury	ORG
esutjss-180	138	1	•	CARDINAL
esutjss-180	138	2	treasury	ORG
esutjss-180	139	1	•	CARDINAL
esutjss-180	139	2	treasury	ORG
esutjss-180	141	1	111	CARDINAL
esutjss-180	141	2	r.a.	PERSON
esutjss-180	141	3	2015	CARDINAL
esutjss-180	142	1	4th	ORDINAL
esutjss-180	144	1	adeolu, a.	ORG
esutjss-180	144	2	2015	CARDINAL
esutjss-180	145	1	treasury	ORG
esutjss-180	148	1	bhatti	GPE
esutjss-180	149	1	akande	PERSON
esutjss-180	149	2	l.	PERSON
esutjss-180	149	3	2015	CARDINAL
esutjss-180	150	1	treasury	ORG
esutjss-180	151	1	august 9	DATE
esutjss-180	152	1	central bank of nigeria	ORG
esutjss-180	152	2	2014	DATE
esutjss-180	153	1	march 24-25	DATE
esutjss-180	154	1	1-37	CARDINAL
esutjss-180	155	1	central bank of nigeria	ORG
esutjss-180	155	2	2015	CARDINAL
esutjss-180	156	1	treasury	ORG
esutjss-180	156	2	nigeria	GPE
esutjss-180	157	1	igbekoyi	ORG
esutjss-180	157	2	o. s., & agbaje	ORG
esutjss-180	157	3	w. h.	PERSON
esutjss-180	157	4	2017	CARDINAL
esutjss-180	158	1	treasury	ORG
esutjss-180	159	1	european journal of accounting	ORG
esutjss-180	160	1	5(8	DATE
esutjss-180	160	2	33	CARDINAL
esutjss-180	161	1	jegede	PERSON
esutjss-180	161	2	2015	DATE
esutjss-180	162	1	september 27	DATE
esutjss-180	163	1	buhari	PERSON
esutjss-180	163	2	treasury	ORG
esutjss-180	164	1	daily	DATE
esutjss-180	164	2	s.	PERSON
esutjss-180	164	3	2016	CARDINAL
esutjss-180	165	1	treasury	ORG
esutjss-180	166	1	2(1	CARDINAL
esutjss-180	166	2	11	CARDINAL
esutjss-180	167	1	j.a.	GPE
esutjss-180	167	2	y. a.	PERSON
esutjss-180	167	3	adekunle	PERSON
esutjss-180	167	4	y. a., & adegbie	ORG
esutjss-180	167	5	f. f.	PERSON
esutjss-180	167	6	2016	CARDINAL
esutjss-180	168	1	treasury	ORG
esutjss-180	168	2	nigeria	GPE
esutjss-180	168	3	between 1999 and 2015	DATE
esutjss-180	169	1	journal of accounting	ORG
esutjss-180	170	1	2(6	CARDINAL
esutjss-180	170	2	61	CARDINAL
esutjss-180	171	1	2015	DATE
esutjss-180	172	1	treasury	ORG
esutjss-180	172	2	jonathan	PERSON
esutjss-180	174	1	2012	DATE
esutjss-180	175	1	ifrs approach	ORG
esutjss-180	176	1	5	CARDINAL
esutjss-180	176	2	ilupeju	GPE
esutjss-180	176	3	lagos	GPE
esutjss-180	177	1	onyewuchi	GPE
esutjss-180	177	2	s.	PERSON
esutjss-180	177	3	2016	CARDINAL
esutjss-180	178	1	treasury	ORG
esutjss-180	178	2	nigeria	GPE
esutjss-180	180	1	3(2	CARDINAL
esutjss-180	180	2	92-107	CARDINAL
esutjss-180	181	1	osuala	GPE
esutjss-180	181	2	e. c.	PERSON
esutjss-180	181	3	2001	DATE
esutjss-180	182	1	nigerian	NORP
esutjss-180	182	2	owerri cape publishers international	ORG
esutjss-180	183	1	s. o.	PERSON
esutjss-180	183	2	2008	DATE
esutjss-180	185	1	enugu	ORG
esutjss-180	185	2	malik enterprise	ORG
esutjss-180	185	3	nigeria	GPE
esutjss-180	186	1	yusuf	PERSON
esutjss-180	186	2	m. d.	PERSON
esutjss-180	186	3	2016	DATE
esutjss-180	187	1	treasury	ORG
esutjss-180	187	2	nigeria	GPE
esutjss-180	188	1	research journal of finance	ORG
esutjss-180	189	1	164	CARDINAL
esutjss-180	189	2	7	CARDINAL