id	sid	eid	entity	type
esutjss-264	1	1	10	CARDINAL
esutjss-264	1	2	1	CARDINAL
esutjss-264	1	3	2025	CARDINAL
esutjss-264	1	4	social sciences	ORG
esutjss-264	1	5	enugu state university of science	ORG
esutjss-264	2	1	nicholas	PERSON
esutjss-264	3	1	barnabas nwankwo	PERSON
esutjss-264	3	2	enugu state university of science & technology journal	ORG
esutjss-264	3	3	social sciences & humanities	ORG
esutjss-264	3	4	127	CARDINAL
esutjss-264	3	5	nigeria	GPE
esutjss-264	3	6	michael tonbraladoh	PERSON
esutjss-264	3	7	delta state university	ORG
esutjss-264	3	8	mtsinebe@delsu.edu.ng	ORG
esutjss-264	3	9	nigerian	NORP
esutjss-264	4	1	58	CARDINAL
esutjss-264	4	2	nigeria	GPE
esutjss-264	4	3	10-year	DATE
esutjss-264	4	4	2015	CARDINAL
esutjss-264	4	5	2024	DATE
esutjss-264	10	1	nigerian	NORP
esutjss-264	12	1	1.0	CARDINAL
esutjss-264	12	2	the last two decades	DATE
esutjss-264	14	1	mohammed	PERSON
esutjss-264	14	2	islam & mohamed	ORG
esutjss-264	14	3	2021	DATE
esutjss-264	15	1	2021	CARDINAL
esutjss-264	15	2	salem	GPE
esutjss-264	15	3	ezeani	PERSON
esutjss-264	15	4	usman & alqatamin	ORG
esutjss-264	15	5	2021	DATE
esutjss-264	16	1	nigeria	GPE
esutjss-264	16	2	2022	CARDINAL
esutjss-264	17	1	aleqab & ighnaim	ORG
esutjss-264	17	2	2021	CARDINAL
esutjss-264	17	3	ismail & mehafdi	ORG
esutjss-264	17	4	2022	CARDINAL
esutjss-264	18	1	aci	ORG
esutjss-264	18	2	abdullatif & aibar-guzmán	ORG
esutjss-264	18	3	2022	CARDINAL
esutjss-264	18	4	ridho & djamil	ORG
esutjss-264	18	5	2023	CARDINAL
esutjss-264	19	1	mailto:michaelsinebe@gmail.com mailto:mtsinebe@delsu.edu.ng 128	ORG
esutjss-264	19	2	abubakar	PERSON
esutjss-264	19	3	2017	DATE
esutjss-264	19	4	morris	ORG
esutjss-264	19	5	miko & abdullahi	ORG
esutjss-264	19	6	2023	CARDINAL
esutjss-264	20	1	nigeria	GPE
esutjss-264	21	1	three	CARDINAL
esutjss-264	22	1	first	ORDINAL
esutjss-264	22	2	nigerian	NORP
esutjss-264	23	1	secondly	ORDINAL
esutjss-264	23	2	abubakar & suleiman-ahmed	ORG
esutjss-264	23	3	2024	DATE
esutjss-264	24	1	thirdly	ORDINAL
esutjss-264	24	2	four	CARDINAL
esutjss-264	25	1	i.	PERSON
esutjss-264	25	2	nigerian	NORP
esutjss-264	31	1	2.1	CARDINAL
esutjss-264	32	1	alkindi & ahmed	PERSON
esutjss-264	32	2	2021	DATE
esutjss-264	33	1	abubakar	PERSON
esutjss-264	33	2	2024	CARDINAL
esutjss-264	35	1	2023a	DATE
esutjss-264	36	1	nigeria	GPE
esutjss-264	36	2	2023	CARDINAL
esutjss-264	38	1	2021	CARDINAL
esutjss-264	38	2	2024	DATE
esutjss-264	39	1	umoren, ikpantan & ededeh	ORG
esutjss-264	39	2	2018	DATE
esutjss-264	39	3	oke & fadipe	ORG
esutjss-264	39	4	2023	CARDINAL
esutjss-264	40	1	2.2	CARDINAL
esutjss-264	41	1	2021	CARDINAL
esutjss-264	41	2	chou & johennesse	ORG
esutjss-264	41	3	2021	CARDINAL
esutjss-264	42	1	129	CARDINAL
esutjss-264	42	2	2023	CARDINAL
esutjss-264	44	1	attia	ORG
esutjss-264	44	2	2022	CARDINAL
esutjss-264	45	1	chou	PERSON
esutjss-264	45	2	2021	CARDINAL
esutjss-264	46	1	nigerian	NORP
esutjss-264	47	1	nigerian	NORP
esutjss-264	48	1	2.3	CARDINAL
esutjss-264	49	1	liu	ORG
esutjss-264	49	2	2024	DATE
esutjss-264	50	1	sinebe & okolo	ORG
esutjss-264	50	2	2022	CARDINAL
esutjss-264	50	3	2023	CARDINAL
esutjss-264	53	1	2021	CARDINAL
esutjss-264	54	1	muñoz mendoza	PERSON
esutjss-264	54	2	veloso ramos	PERSON
esutjss-264	54	3	sepúlveda yelpo	PERSON
esutjss-264	54	4	delgado fuentealba & fuentes-solís	ORG
esutjss-264	54	5	2021	CARDINAL
esutjss-264	55	1	nigeria	GPE
esutjss-264	56	1	h₀₂	PERSON
esutjss-264	57	1	2.4	CARDINAL
esutjss-264	57	2	ngo & le	ORG
esutjss-264	57	3	20219	DATE
esutjss-264	57	4	2023b	DATE
esutjss-264	58	1	2021	CARDINAL
esutjss-264	60	1	2023	CARDINAL
esutjss-264	61	1	2021	CARDINAL
esutjss-264	61	2	okolo & sinebe	ORG
esutjss-264	61	3	2025	DATE
esutjss-264	62	1	nigerian	NORP
esutjss-264	64	1	2.5	CARDINAL
esutjss-264	65	1	al-zaqeba	PERSON
esutjss-264	65	2	abdul	ORG
esutjss-264	65	3	hussein & albawwat	ORG
esutjss-264	65	4	2022	CARDINAL
esutjss-264	67	1	ali	PERSON
esutjss-264	67	2	arslan	GPE
esutjss-264	67	3	mubeen	DATE
esutjss-264	67	4	azeem	ORG
esutjss-264	67	5	zhen-yu	PERSON
esutjss-264	67	6	yushi & miao	ORG
esutjss-264	67	7	2024	DATE
esutjss-264	68	1	130	CARDINAL
esutjss-264	68	2	christensen	PERSON
esutjss-264	68	3	huffman	PERSON
esutjss-264	68	4	lewis‐western & valentine	ORG
esutjss-264	68	5	2023	CARDINAL
esutjss-264	68	6	2024a	DATE
esutjss-264	69	1	nigeria	GPE
esutjss-264	71	1	2.6	CARDINAL
esutjss-264	71	2	boachie & mensah	ORG
esutjss-264	71	3	2022	CARDINAL
esutjss-264	72	1	chou	PERSON
esutjss-264	72	2	2021	CARDINAL
esutjss-264	72	3	2024b	DATE
esutjss-264	73	1	hussain	PERSON
esutjss-264	73	2	akhtar	GPE
esutjss-264	73	3	ahmad	PERSON
esutjss-264	73	4	salman & malik	ORG
esutjss-264	73	5	2024	DATE
esutjss-264	73	6	2023	CARDINAL
esutjss-264	74	1	nigerian	NORP
esutjss-264	76	1	2.2	CARDINAL
esutjss-264	78	1	first	ORDINAL
esutjss-264	80	1	2023	CARDINAL
esutjss-264	81	1	secondly	ORDINAL
esutjss-264	84	1	nigeria	GPE
esutjss-264	87	1	nigerian	NORP
esutjss-264	88	1	3.0	CARDINAL
esutjss-264	88	2	secondary	ORDINAL
esutjss-264	88	3	fifty-eight	CARDINAL
esutjss-264	88	4	10) years	DATE
esutjss-264	88	5	2015-2024	DATE
esutjss-264	89	1	131 3.1	CARDINAL
esutjss-264	93	1	55	CARDINAL
esutjss-264	93	2	10 years	DATE
esutjss-264	95	1	0	CARDINAL
esutjss-264	95	2	4.1	CARDINAL
esutjss-264	95	3	1	CARDINAL
esutjss-264	96	1	dev min max	PERSON
esutjss-264	96	2	6.34	CARDINAL
esutjss-264	96	3	9.115517	CARDINAL
esutjss-264	96	4	7.6923 112.5	MONEY
esutjss-264	96	5	aci 580	ORG
esutjss-264	96	6	100	CARDINAL
esutjss-264	96	7	395.45	CARDINAL
esutjss-264	96	8	5.21 9.48	CARDINAL
esutjss-264	96	9	2025	DATE
esutjss-264	97	1	1	CARDINAL
esutjss-264	99	1	0.8546	CARDINAL
esutjss-264	99	2	6.34	CARDINAL
esutjss-264	101	1	bsize	ORG
esutjss-264	101	2	9.12	CARDINAL
esutjss-264	101	3	2.64	CARDINAL
esutjss-264	101	4	4	DATE
esutjss-264	101	5	19	DATE
esutjss-264	102	1	9	CARDINAL
esutjss-264	103	1	4 to 19	CARDINAL
esutjss-264	104	1	68.64%	PERCENT
esutjss-264	104	2	14.73	CARDINAL
esutjss-264	104	3	7.69%	PERCENT
esutjss-264	104	4	112.5%	PERCENT
esutjss-264	105	1	68.64%	PERCENT
esutjss-264	106	1	100%	PERCENT
esutjss-264	107	1	7.69%	PERCENT
esutjss-264	108	1	aci	ORG
esutjss-264	108	2	48.34%	PERCENT
esutjss-264	108	3	13.65	CARDINAL
esutjss-264	108	4	0%	PERCENT
esutjss-264	108	5	100%	PERCENT
esutjss-264	109	1	48.34%	PERCENT
esutjss-264	109	2	nigerian	NORP
esutjss-264	110	1	66.03%	PERCENT
esutjss-264	110	2	40.68	CARDINAL
esutjss-264	110	3	12.42%	PERCENT
esutjss-264	110	4	395.45%	PERCENT
esutjss-264	111	1	66.03%	PERCENT
esutjss-264	112	1	395.45%	PERCENT
esutjss-264	112	2	7.25	CARDINAL
esutjss-264	112	3	0.85	CARDINAL
esutjss-264	112	4	5.21	CARDINAL
esutjss-264	112	5	9.48	CARDINAL
esutjss-264	114	1	132	CARDINAL
esutjss-264	115	1	4.2	CARDINAL
esutjss-264	115	2	2	CARDINAL
esutjss-264	115	3	obs w	ORG
esutjss-264	115	4	0.97083 11.220	PRODUCT
esutjss-264	115	5	580	CARDINAL
esutjss-264	115	6	5.759 0.00000 aci	MONEY
esutjss-264	115	7	0.86316 52.630	MONEY
esutjss-264	115	8	3.592	CARDINAL
esutjss-264	115	9	2025	DATE
esutjss-264	116	1	2	CARDINAL
esutjss-264	118	1	2	CARDINAL
esutjss-264	118	2	0.00000	CARDINAL
esutjss-264	118	3	0.00016	CARDINAL
esutjss-264	120	1	4.3	CARDINAL
esutjss-264	120	2	3	CARDINAL
esutjss-264	120	3	aci lev	PERSON
esutjss-264	120	4	1.0000	CARDINAL
esutjss-264	120	5	0.0003 1.0000	CARDINAL
esutjss-264	121	1	0.0000	CARDINAL
esutjss-264	121	2	aci -0.1749*	PERSON
esutjss-264	122	1	0.0000	CARDINAL
esutjss-264	122	2	0.0142	CARDINAL
esutjss-264	122	3	0.0000 1.0000	CARDINAL
esutjss-264	122	4	0.0172 -0.2509	QUANTITY
esutjss-264	122	5	0.0000	CARDINAL
esutjss-264	122	6	0.0000	CARDINAL
esutjss-264	122	7	0.0060 1.0000	CARDINAL
esutjss-264	123	1	0.0001	CARDINAL
esutjss-264	123	2	0.0000	CARDINAL
esutjss-264	123	3	0.0497	CARDINAL
esutjss-264	123	4	1.0000	MONEY
esutjss-264	123	5	2025	DATE
esutjss-264	123	6	3	CARDINAL
esutjss-264	124	1	asterisk	ORG
esutjss-264	124	2	5%	PERCENT
esutjss-264	125	1	0.0003	CARDINAL
esutjss-264	126	1	0.0027	CARDINAL
esutjss-264	128	1	aci	PERSON
esutjss-264	128	2	133	CARDINAL
esutjss-264	128	3	0.0000	CARDINAL
esutjss-264	129	1	0.0989	CARDINAL
esutjss-264	129	2	0.0172	CARDINAL
esutjss-264	130	1	0.0001	CARDINAL
esutjss-264	131	1	aci	PERSON
esutjss-264	134	1	4.4	CARDINAL
esutjss-264	134	2	4	CARDINAL
esutjss-264	134	3	1	CARDINAL
esutjss-264	134	4	1.40 0.715819	CARDINAL
esutjss-264	134	5	1.35 0.740527	CARDINAL
esutjss-264	134	6	1.09	CARDINAL
esutjss-264	134	7	1.07	CARDINAL
esutjss-264	134	8	1.06	CARDINAL
esutjss-264	134	9	1.19	CARDINAL
esutjss-264	134	10	2025	DATE
esutjss-264	135	1	4	CARDINAL
esutjss-264	136	1	2	CARDINAL
esutjss-264	136	2	1.19	CARDINAL
esutjss-264	137	1	5	CARDINAL
esutjss-264	137	2	0.10	CARDINAL
esutjss-264	139	1	4.5	CARDINAL
esutjss-264	139	2	5	CARDINAL
esutjss-264	139	3	ho	PERSON
esutjss-264	139	4	11.97	CARDINAL
esutjss-264	139	5	0.0005	CARDINAL
esutjss-264	139	6	2025	DATE
esutjss-264	140	1	5	CARDINAL
esutjss-264	141	1	11.97	CARDINAL
esutjss-264	141	2	0.0005	CARDINAL
esutjss-264	141	3	1%	PERCENT
esutjss-264	142	1	0.05	CARDINAL
esutjss-264	143	1	ramsey	PERSON
esutjss-264	145	1	134	CARDINAL
esutjss-264	145	2	4.6 ramsey	QUANTITY
esutjss-264	145	3	6	CARDINAL
esutjss-264	145	4	ramsey	PERSON
esutjss-264	145	5	ramsey	PERSON
esutjss-264	145	6	f(3	ORG
esutjss-264	145	7	571	CARDINAL
esutjss-264	145	8	0.46	CARDINAL
esutjss-264	146	1	0.7134	CARDINAL
esutjss-264	146	2	2025	DATE
esutjss-264	147	1	ramsey	PERSON
esutjss-264	147	2	6	CARDINAL
esutjss-264	148	1	0.05	CARDINAL
esutjss-264	148	2	0.10	CARDINAL
esutjss-264	150	1	4.7	CARDINAL
esutjss-264	150	2	7	CARDINAL
esutjss-264	150	3	3.5076 0.0002	CARDINAL
esutjss-264	150	4	0.0000	MONEY
esutjss-264	150	5	10.8860	CARDINAL
esutjss-264	150	6	0.0000 aci	QUANTITY
esutjss-264	150	7	17.3654	CARDINAL
esutjss-264	151	1	0.0000	MONEY
esutjss-264	151	2	2025	CARDINAL
esutjss-264	151	3	7	CARDINAL
esutjss-264	154	1	4.8	CARDINAL
esutjss-264	154	2	8	CARDINAL
esutjss-264	154	3	coef	PERSON
esutjss-264	157	1	0.042	CARDINAL
esutjss-264	157	2	0.635 aci	PERSON
esutjss-264	157	3	0.122	CARDINAL
esutjss-264	157	4	1.65 0.099	CARDINAL
esutjss-264	157	5	0.046	CARDINAL
esutjss-264	158	1	1.142682	CARDINAL
esutjss-264	158	2	3.39 0.001	CARDINAL
esutjss-264	158	3	580	CARDINAL
esutjss-264	158	4	0.0531 wald chi2(5	MONEY
esutjss-264	158	5	55.39	CARDINAL
esutjss-264	158	6	0.0000	CARDINAL
esutjss-264	158	7	2025	CARDINAL
esutjss-264	159	1	135	CARDINAL
esutjss-264	159	2	8	CARDINAL
esutjss-264	159	3	0.042	CARDINAL
esutjss-264	160	1	2021	CARDINAL
esutjss-264	160	2	2022	CARDINAL
esutjss-264	161	1	0.635	CARDINAL
esutjss-264	162	1	2021	CARDINAL
esutjss-264	162	2	2023	CARDINAL
esutjss-264	163	1	aci	PERSON
esutjss-264	163	2	0.122	CARDINAL
esutjss-264	164	1	2022	CARDINAL
esutjss-264	165	1	2023	CARDINAL
esutjss-264	167	1	2023	CARDINAL
esutjss-264	168	1	nigerian	NORP
esutjss-264	169	1	0.099	CARDINAL
esutjss-264	170	1	0.046	TIME
esutjss-264	171	1	nigerian	NORP
esutjss-264	177	1	nigeria	GPE
esutjss-264	178	1	i. enhancing board	ORG
esutjss-264	182	1	136	CARDINAL
esutjss-264	184	1	abubakar	PERSON
esutjss-264	184	2	a.	PERSON
esutjss-264	184	3	2017	CARDINAL
esutjss-264	185	1	nigeria	GPE
esutjss-264	186	1	kasu journal of management science	ORG
esutjss-264	186	2	8(2	DATE
esutjss-264	186	3	89	CARDINAL
esutjss-264	187	1	abubakar, a., & suleiman-ahmed	ORG
esutjss-264	187	2	2024	CARDINAL
esutjss-264	188	1	nigerian	NORP
esutjss-264	189	1	fudma journal of accounting	ORG
esutjss-264	190	1	2(4	CARDINAL
esutjss-264	190	2	39	CARDINAL
esutjss-264	191	1	al-zaqeba	PERSON
esutjss-264	191	2	m. a. a.	PERSON
esutjss-264	191	3	abdul, h. s.	ORG
esutjss-264	191	4	n. i.	PERSON
esutjss-264	191	5	hussein	PERSON
esutjss-264	191	6	o. j.	PERSON
esutjss-264	191	7	a. h.	PERSON
esutjss-264	191	8	2022	CARDINAL
esutjss-264	192	1	malaysian	NORP
esutjss-264	193	1	asian	NORP
esutjss-264	193	2	12(5	CARDINAL
esutjss-264	193	3	354	CARDINAL
esutjss-264	194	1	m. m.	PERSON
esutjss-264	194	2	m. m.	PERSON
esutjss-264	194	3	2021	CARDINAL
esutjss-264	196	1	10(3	CARDINAL
esutjss-264	196	2	8	CARDINAL
esutjss-264	197	1	ali	PERSON
esutjss-264	197	2	arslan	GPE
esutjss-264	197	3	h. m.	PERSON
esutjss-264	197	4	m., azeem, h.	PERSON
esutjss-264	197	5	zhen-yu	PERSON
esutjss-264	197	6	z.	PERSON
esutjss-264	197	7	yushi	GPE
esutjss-264	197	8	j., & miao	ORG
esutjss-264	197	9	m.	PERSON
esutjss-264	197	10	2024	CARDINAL
esutjss-264	199	1	1	CARDINAL
esutjss-264	199	2	m., & aibar-guzmán	ORG
esutjss-264	199	3	b.	PERSON
esutjss-264	199	4	2022	CARDINAL
esutjss-264	200	1	jordan	GPE
esutjss-264	201	1	journal of accounting	ORG
esutjss-264	201	2	12(5	CARDINAL
esutjss-264	201	3	882	CARDINAL
esutjss-264	201	4	h. j.	PERSON
esutjss-264	201	5	d. s.	PERSON
esutjss-264	201	6	& ahmed	PERSON
esutjss-264	201	7	e. r.	PERSON
esutjss-264	201	8	2021	CARDINAL
esutjss-264	202	1	oman	GPE
esutjss-264	203	1	4(2	CARDINAL
esutjss-264	203	2	115	CARDINAL
esutjss-264	204	1	attia	ORG
esutjss-264	204	2	e. f., ismail	PERSON
esutjss-264	204	3	t. h., & mehafdi	ORG
esutjss-264	204	4	2022	CARDINAL
esutjss-264	205	1	egypt	GPE
esutjss-264	206	1	future business journal	ORG
esutjss-264	206	2	8(1	CARDINAL
esutjss-264	206	3	56	DATE
esutjss-264	207	1	bansal	PERSON
esutjss-264	207	2	m.	PERSON
esutjss-264	207	3	2024	CARDINAL
esutjss-264	208	1	three-decade	DATE
esutjss-264	209	1	630-670	CARDINAL
esutjss-264	210	1	e.	PERSON
esutjss-264	210	2	2022	CARDINAL
esutjss-264	212	1	83	DATE
esutjss-264	212	2	102270	DATE
esutjss-264	213	1	christensen	PERSON
esutjss-264	213	2	t. e.	PERSON
esutjss-264	213	3	huffman, a.	PERSON
esutjss-264	213	4	lewis‐western	NORP
esutjss-264	213	5	m. f., & valentine	PERSON
esutjss-264	213	6	k.	PERSON
esutjss-264	213	7	2023	CARDINAL
esutjss-264	215	1	40(1	CARDINAL
esutjss-264	215	2	406	CARDINAL
esutjss-264	216	1	chou	PERSON
esutjss-264	216	2	t. k.	PERSON
esutjss-264	216	3	l. a.	PERSON
esutjss-264	216	4	2021	CARDINAL
esutjss-264	218	1	7(3	CARDINAL
esutjss-264	218	2	635-644	CARDINAL
esutjss-264	219	1	hussain	GPE
esutjss-264	219	2	r. t.	PERSON
esutjss-264	219	3	ahmad	PERSON
esutjss-264	219	4	f.	PERSON
esutjss-264	219	5	salman, a.	PERSON
esutjss-264	219	6	s.	PERSON
esutjss-264	219	7	2024	CARDINAL
esutjss-264	220	1	sdg	ORG
esutjss-264	220	2	pakistan	GPE
esutjss-264	221	1	46325-46341	DATE
esutjss-264	222	1	liu	PERSON
esutjss-264	222	2	b.	PERSON
esutjss-264	222	3	d., & zhang	ORG
esutjss-264	222	4	2024	CARDINAL
esutjss-264	224	1	british	NORP
esutjss-264	224	2	101323	DATE
esutjss-264	225	1	137	CARDINAL
esutjss-264	225	2	n. f.	PERSON
esutjss-264	225	3	n. a.	PERSON
esutjss-264	225	4	islam	ORG
esutjss-264	225	5	m. s.	PERSON
esutjss-264	225	6	2021	CARDINAL
esutjss-264	226	1	malaysian	NORP
esutjss-264	227	1	27(4	CARDINAL
esutjss-264	227	2	1179-1199	DATE
esutjss-264	228	1	morris	PERSON
esutjss-264	228	2	o. h.	PERSON
esutjss-264	228	3	miko, n. u., & abdullahi	PERSON
esutjss-264	228	4	2023	CARDINAL
esutjss-264	229	1	nigeria	GPE
esutjss-264	230	1	african	NORP
esutjss-264	230	2	5(5	CARDINAL
esutjss-264	230	3	165-180	CARDINAL
esutjss-264	231	1	muñoz mendoza	PERSON
esutjss-264	231	2	j. a.	PERSON
esutjss-264	231	3	veloso ramos	PERSON
esutjss-264	231	4	c. l.	PERSON
esutjss-264	231	5	s. m.	PERSON
esutjss-264	231	6	delgado fuentealba	PERSON
esutjss-264	231	7	c. l.	PERSON
esutjss-264	231	8	r. a.	PERSON
esutjss-264	231	9	2021	CARDINAL
esutjss-264	232	1	mila	PERSON
esutjss-264	233	1	baltic journal of management	ORG
esutjss-264	233	2	16(2	CARDINAL
esutjss-264	233	3	247-275	CARDINAL
esutjss-264	234	1	ngo	GPE
esutjss-264	234	2	& le	ORG
esutjss-264	234	3	a. t. h.	PERSON
esutjss-264	234	4	2021	CARDINAL
esutjss-264	235	1	vietnam	GPE
esutjss-264	236	1	the journal of asian finance	ORG
esutjss-264	236	2	8(2	CARDINAL
esutjss-264	236	3	135	CARDINAL
esutjss-264	237	1	nwoye	PERSON
esutjss-264	237	2	c. m.	PERSON
esutjss-264	237	3	a. s.	PERSON
esutjss-264	237	4	i. f.	PERSON
esutjss-264	237	5	2021	CARDINAL
esutjss-264	238	1	nigeria	GPE
esutjss-264	239	1	athens journal of business & economics	ORG
esutjss-264	239	2	7(2	CARDINAL
esutjss-264	239	3	173	CARDINAL
esutjss-264	240	1	okolo	ORG
esutjss-264	240	2	m.n, & sinebe	ORG
esutjss-264	240	3	m.t.	GPE
esutjss-264	240	4	2025	CARDINAL
esutjss-264	242	1	international journal of economics	ORG
esutjss-264	242	2	15(1	CARDINAL
esutjss-264	242	3	378	CARDINAL
esutjss-264	243	1	l., & kahraman	ORG
esutjss-264	243	2	a.	PERSON
esutjss-264	243	3	2023	CARDINAL
esutjss-264	244	1	modern-day	DATE
esutjss-264	245	1	dumlupınar	PERSON
esutjss-264	245	2	dergisi	ORG
esutjss-264	245	3	78	CARDINAL
esutjss-264	245	4	173	CARDINAL
esutjss-264	246	1	ridho	ORG
esutjss-264	246	2	m., & djamil	ORG
esutjss-264	246	3	n.	ORG
esutjss-264	246	4	2023	CARDINAL
esutjss-264	248	1	jawi: journal	ORG
esutjss-264	248	2	ahkam wa iqtishad	ORG
esutjss-264	248	3	1(2	DATE
esutjss-264	248	4	95-100	CARDINAL
esutjss-264	249	1	salem	GPE
esutjss-264	249	2	r. i. a.	PERSON
esutjss-264	249	3	ezeani	PERSON
esutjss-264	249	4	e.	PERSON
esutjss-264	249	5	a. m.	PERSON
esutjss-264	249	6	m., & alqatamin	ORG
esutjss-264	249	7	r. m.	PERSON
esutjss-264	249	8	2021	CARDINAL
esutjss-264	251	1	north african	NORP
esutjss-264	252	1	international journal of accounting & information management	ORG
esutjss-264	252	2	29(1	CARDINAL
esutjss-264	252	3	91	CARDINAL
esutjss-264	253	1	s. a.	PERSON
esutjss-264	253	2	alagbe	PERSON
esutjss-264	253	3	e. a.	PERSON
esutjss-264	253	4	oke, a. a., & fadipe	ORG
esutjss-264	253	5	2023	CARDINAL
esutjss-264	254	1	nigeria	GPE
esutjss-264	255	1	acta universitatis bohemiae meridionales	PERSON
esutjss-264	255	2	26(2	CARDINAL
esutjss-264	255	3	55	CARDINAL
esutjss-264	256	1	m.t.	GPE
esutjss-264	256	2	2022	CARDINAL
esutjss-264	257	1	nigeria	GPE
esutjss-264	258	1	university of port harcourt business school	ORG
esutjss-264	258	2	african journal of management	ORG
esutjss-264	258	3	6	CARDINAL
esutjss-264	258	4	2	CARDINAL
esutjss-264	258	5	81	CARDINAL
esutjss-264	259	1	sinebe, m. t. & okolo	ORG
esutjss-264	259	2	m.n.	GPE
esutjss-264	259	3	2022	CARDINAL
esutjss-264	260	1	nigeria	GPE
esutjss-264	261	1	faculty of management sciences	ORG
esutjss-264	261	2	university of maiduguri	ORG
esutjss-264	262	1	journal of resources & economic development	ORG
esutjss-264	262	2	university of maiduguri	ORG
esutjss-264	262	3	5	CARDINAL
esutjss-264	262	4	2	CARDINAL
esutjss-264	262	5	118	CARDINAL
esutjss-264	263	1	m.t.	GPE
esutjss-264	263	2	2023b	DATE
esutjss-264	264	1	nigeria	GPE
esutjss-264	265	1	abuja	GPE
esutjss-264	265	2	4	CARDINAL
esutjss-264	265	3	1	CARDINAL
esutjss-264	265	4	34	CARDINAL
esutjss-264	266	1	m.t.	GPE
esutjss-264	267	1	nigeria	GPE
esutjss-264	268	1	central asian	NORP
esutjss-264	268	2	4(6	CARDINAL
esutjss-264	268	3	129	CARDINAL
esutjss-264	269	1	m. t.	PERSON
esutjss-264	269	2	2024a	DATE
esutjss-264	271	1	michael okpara university of agriculture	ORG
esutjss-264	271	2	nigeria	GPE
esutjss-264	271	3	journal of research	ORG
esutjss-264	271	4	10	CARDINAL
esutjss-264	271	5	2	CARDINAL
esutjss-264	271	6	73-81	CARDINAL
esutjss-264	272	1	m.t.	GPE
esutjss-264	272	2	2024b	DATE
esutjss-264	273	1	nigeria	GPE
esutjss-264	274	1	esut journal of social sciences & humanities	ORG
esutjss-264	274	2	9	CARDINAL
esutjss-264	274	3	2	CARDINAL
esutjss-264	274	4	305	CARDINAL
esutjss-264	274	5	138	CARDINAL
esutjss-264	274	6	s., & suwarsini	ORG
esutjss-264	274	7	2021	CARDINAL
esutjss-264	276	1	jmbi unsrat	PERSON
esutjss-264	276	2	jurnal ilmiah manajemen bisnis dan	ORG
esutjss-264	276	3	inovasi	GPE
esutjss-264	276	4	sam ratulangi	PERSON
esutjss-264	276	5	8(2	CARDINAL
esutjss-264	277	1	umoren, a.,	PERSON
esutjss-264	277	2	ikpantan	GPE
esutjss-264	277	3	i., & ededeh	ORG
esutjss-264	277	4	2018	DATE
esutjss-264	278	1	nigeria	GPE
esutjss-264	279	1	research journal of finance	ORG
esutjss-264	279	2	9(22	CARDINAL
esutjss-264	279	3	94-100	CARDINAL
esutjss-264	280	1	139	CARDINAL
esutjss-264	280	2	jones	PERSON
esutjss-264	280	3	jones	PERSON
esutjss-264	280	4	less than 0.50	CARDINAL
esutjss-264	280	5	between 0.51-1.00	CARDINAL
esutjss-264	280	6	3=	CARDINAL
esutjss-264	280	7	between 1.01 to 1.50	CARDINAL
esutjss-264	280	8	4=	CARDINAL
esutjss-264	280	9	1.51	CARDINAL
esutjss-264	281	1	jones	PERSON
esutjss-264	281	2	7	CARDINAL