id	sid	eid	entity	type
esutjss-287	1	1	9	CARDINAL
esutjss-287	1	2	2	CARDINAL
esutjss-287	1	3	2024	CARDINAL
esutjss-287	1	4	social sciences	ORG
esutjss-287	1	5	enugu state university of science	ORG
esutjss-287	2	1	nicholas	PERSON
esutjss-287	3	1	barnabas nwankwo	PERSON
esutjss-287	3	2	enugu state university of science & technology journal	ORG
esutjss-287	3	3	social sciences & humanities	ORG
esutjss-287	3	4	641	CARDINAL
esutjss-287	3	5	enugu sate	ORG
esutjss-287	3	6	nigeria	NORP
esutjss-287	3	7	muhammadu babalulu department of business education	ORG
esutjss-287	3	8	university of nigeria	ORG
esutjss-287	3	9	nsukka, enugu state	ORG
esutjss-287	3	10	gideon adeyinka department of general studies	ORG
esutjss-287	3	11	ict polytechnic	PERSON
esutjss-287	3	12	itori	ORG
esutjss-287	3	13	ogun state	GPE
esutjss-287	3	14	richard o. musa department	PERSON
esutjss-287	3	15	ict polytechnic	PERSON
esutjss-287	3	16	ogun state	GPE
esutjss-287	3	17	florence nwozor department of business education	ORG
esutjss-287	3	18	university of nigeria	ORG
esutjss-287	3	19	nsukka, enugu state	ORG
esutjss-287	6	1	104	CARDINAL
esutjss-287	8	1	three	CARDINAL
esutjss-287	9	1	twenty	CARDINAL
esutjss-287	11	1	four	CARDINAL
esutjss-287	11	2	0.979	CARDINAL
esutjss-287	17	1	mailto:jideyink2002@yahoo.com 642	CARDINAL
esutjss-287	18	1	2019	DATE
esutjss-287	19	1	nikoli	GPE
esutjss-287	19	2	dhamo	ORG
esutjss-287	19	3	schulte, mihajlovi	PERSON
esutjss-287	19	4	2015	DATE
esutjss-287	20	1	2012	DATE
esutjss-287	20	2	four	CARDINAL
esutjss-287	20	3	the european union: micro-firms	ORG
esutjss-287	21	1	between 10 and 100	CARDINAL
esutjss-287	21	2	100	CARDINAL
esutjss-287	22	1	nigeria	GPE
esutjss-287	22	2	11	CARDINAL
esutjss-287	22	3	100	CARDINAL
esutjss-287	22	4	n15 million	CARDINAL
esutjss-287	23	1	2012	DATE
esutjss-287	23	2	101	CARDINAL
esutjss-287	23	3	300	CARDINAL
esutjss-287	23	4	n50 million	CARDINAL
esutjss-287	23	5	less than n200 million	QUANTITY
esutjss-287	26	1	2017	CARDINAL
esutjss-287	27	1	peris-ortiz	ORG
esutjss-287	27	2	2014	DATE
esutjss-287	29	1	sme	ORG
esutjss-287	30	1	nikoli	GPE
esutjss-287	30	2	dhamo	ORG
esutjss-287	30	3	schulte, mihajlovi	PERSON
esutjss-287	30	4	2015	DATE
esutjss-287	30	5	nikoli	GPE
esutjss-287	30	6	dhamo	ORG
esutjss-287	30	7	schulte, mihajlovi	PERSON
esutjss-287	30	8	2015	DATE
esutjss-287	33	1	the twenty-first century	DATE
esutjss-287	36	1	2018	DATE
esutjss-287	41	1	643	CARDINAL
esutjss-287	41	2	third	ORDINAL
esutjss-287	44	1	enugu state	ORG
esutjss-287	45	1	2010	DATE
esutjss-287	46	1	adeoti (	ORG
esutjss-287	46	2	2011	DATE
esutjss-287	47	1	dunne	ORG
esutjss-287	47	2	2014	DATE
esutjss-287	50	1	turner	ORG
esutjss-287	50	2	2013	DATE
esutjss-287	51	1	provasi	GPE
esutjss-287	51	2	riva	ORG
esutjss-287	51	3	2015	CARDINAL
esutjss-287	52	1	2018	DATE
esutjss-287	52	2	cerrone	PERSON
esutjss-287	52	3	2012	DATE
esutjss-287	52	4	hopwood	ORG
esutjss-287	52	5	2012	DATE
esutjss-287	52	6	2013	DATE
esutjss-287	52	7	yuniarti	PERSON
esutjss-287	52	8	ariandi	PERSON
esutjss-287	52	9	2017	CARDINAL
esutjss-287	52	10	2016	DATE
esutjss-287	54	1	nwankwo	ORG
esutjss-287	54	2	2012	DATE
esutjss-287	54	3	kinyua	PERSON
esutjss-287	54	4	2013	DATE
esutjss-287	54	5	2016	CARDINAL
esutjss-287	54	6	2019	DATE
esutjss-287	54	7	gupta	GPE
esutjss-287	54	8	ali	PERSON
esutjss-287	54	9	ali	PERSON
esutjss-287	54	10	2021	CARDINAL
esutjss-287	56	1	treadway	PERSON
esutjss-287	57	1	rahim	NORP
esutjss-287	57	2	rahman	PERSON
esutjss-287	57	3	2000	DATE
esutjss-287	57	4	2012	DATE
esutjss-287	57	5	haat	PERSON
esutjss-287	57	6	ali	PERSON
esutjss-287	57	7	2012	DATE
esutjss-287	57	8	hibbert	PERSON
esutjss-287	57	9	2012	DATE
esutjss-287	57	10	2013	DATE
esutjss-287	57	11	644	CARDINAL
esutjss-287	57	12	2014	DATE
esutjss-287	57	13	2014	DATE
esutjss-287	57	14	2016	DATE
esutjss-287	59	1	2016	DATE
esutjss-287	59	2	yuniarti	PERSON
esutjss-287	59	3	ariandi	PERSON
esutjss-287	59	4	2017	CARDINAL
esutjss-287	59	5	coso	PERSON
esutjss-287	59	6	2013	DATE
esutjss-287	61	1	sunday	DATE
esutjss-287	61	2	2017	CARDINAL
esutjss-287	63	1	102	CARDINAL
esutjss-287	64	1	2012	DATE
esutjss-287	64	2	sunday	DATE
esutjss-287	64	3	2017	CARDINAL
esutjss-287	64	4	iso	PERSON
esutjss-287	64	5	2009	DATE
esutjss-287	64	6	2017	CARDINAL
esutjss-287	64	7	2022	CARDINAL
esutjss-287	67	1	1	CARDINAL
esutjss-287	68	1	2	CARDINAL
esutjss-287	70	1	3	CARDINAL
esutjss-287	70	2	enugu state	ORG
esutjss-287	71	1	4.	CARDINAL
esutjss-287	74	1	osuala	GPE
esutjss-287	74	2	2010	DATE
esutjss-287	75	1	2015	CARDINAL
esutjss-287	77	1	645	CARDINAL
esutjss-287	77	2	enugu state's	ORG
esutjss-287	79	1	174	CARDINAL
esutjss-287	79	2	104	CARDINAL
esutjss-287	80	1	2022	CARDINAL
esutjss-287	84	1	only one	CARDINAL
esutjss-287	84	2	one	CARDINAL
esutjss-287	84	3	twenty-four	CARDINAL
esutjss-287	85	1	four	CARDINAL
esutjss-287	85	2	four	CARDINAL
esutjss-287	85	3	1	CARDINAL
esutjss-287	85	4	4	CARDINAL
esutjss-287	87	1	1	CARDINAL
esutjss-287	87	2	six	CARDINAL
esutjss-287	87	3	6	CARDINAL
esutjss-287	87	4	1-6	CARDINAL
esutjss-287	88	1	six	CARDINAL
esutjss-287	88	2	6	CARDINAL
esutjss-287	88	3	1-6	CARDINAL
esutjss-287	88	4	2	CARDINAL
esutjss-287	90	1	3	CARDINAL
esutjss-287	90	2	six	CARDINAL
esutjss-287	90	3	6	CARDINAL
esutjss-287	90	4	1-6	CARDINAL
esutjss-287	91	1	six	CARDINAL
esutjss-287	91	2	6	CARDINAL
esutjss-287	91	3	1-6	CARDINAL
esutjss-287	91	4	4	CARDINAL
esutjss-287	92	1	1	CARDINAL
esutjss-287	92	2	2	DATE
esutjss-287	92	3	3	DATE
esutjss-287	92	4	4	CARDINAL
esutjss-287	92	5	four	CARDINAL
esutjss-287	92	6	one	CARDINAL
esutjss-287	92	7	three	CARDINAL
esutjss-287	92	8	four	CARDINAL
esutjss-287	92	9	two	CARDINAL
esutjss-287	94	1	three	CARDINAL
esutjss-287	94	2	the university of nigeria	ORG
esutjss-287	98	1	twenty	CARDINAL
esutjss-287	100	1	0.979	CARDINAL
esutjss-287	101	1	104	CARDINAL
esutjss-287	106	1	646	CARDINAL
esutjss-287	108	1	spss	ORG
esutjss-287	111	1	between 3.50	CARDINAL
esutjss-287	111	2	4.0	CARDINAL
esutjss-287	111	3	between 2.50	CARDINAL
esutjss-287	111	4	3.49	CARDINAL
esutjss-287	112	1	between 1.50 and 2.49	CARDINAL
esutjss-287	112	2	between 1.00 and 1.49	CARDINAL
esutjss-287	113	1	3.50	CARDINAL
esutjss-287	113	2	4.00	CARDINAL
esutjss-287	113	3	2.50	CARDINAL
esutjss-287	113	4	3.49	CARDINAL
esutjss-287	113	5	1.50 to 2.49	CARDINAL
esutjss-287	113	6	0.50	CARDINAL
esutjss-287	113	7	1.49	CARDINAL
esutjss-287	114	1	four	CARDINAL
esutjss-287	115	1	rq1	ORG
esutjss-287	116	1	dev remark 1	PERSON
esutjss-287	116	2	3.64	CARDINAL
esutjss-287	116	3	2	CARDINAL
esutjss-287	116	4	3.56 0.67	CARDINAL
esutjss-287	116	5	3	CARDINAL
esutjss-287	116	6	3.62 0.67	CARDINAL
esutjss-287	116	7	4	CARDINAL
esutjss-287	116	8	3.35 0.70	CARDINAL
esutjss-287	116	9	5	CARDINAL
esutjss-287	116	10	3.34 0.90	CARDINAL
esutjss-287	116	11	6	CARDINAL
esutjss-287	116	12	3.63	CARDINAL
esutjss-287	117	1	66	CARDINAL
esutjss-287	117	2	3.57	CARDINAL
esutjss-287	118	1	1	CARDINAL
esutjss-287	118	2	five	CARDINAL
esutjss-287	118	3	between 3.50	CARDINAL
esutjss-287	118	4	4.00	CARDINAL
esutjss-287	119	1	one	CARDINAL
esutjss-287	119	2	2.50–3.49	CARDINAL
esutjss-287	121	1	0.63	CARDINAL
esutjss-287	121	2	0.90	CARDINAL
esutjss-287	122	1	0.71	CARDINAL
esutjss-287	122	2	3.57	CARDINAL
esutjss-287	122	3	enugu state's	ORG
esutjss-287	123	1	647	CARDINAL
esutjss-287	124	1	2	CARDINAL
esutjss-287	125	1	dev remark 1.	PERSON
esutjss-287	125	2	3.55 0.70	CARDINAL
esutjss-287	125	3	2	CARDINAL
esutjss-287	125	4	3.63 0.64	CARDINAL
esutjss-287	125	5	3	CARDINAL
esutjss-287	125	6	daily	DATE
esutjss-287	125	7	3.53 0.74	CARDINAL
esutjss-287	125	8	4	CARDINAL
esutjss-287	125	9	3.34 0.90	CARDINAL
esutjss-287	125	10	5	CARDINAL
esutjss-287	125	11	3.48 0.74	CARDINAL
esutjss-287	125	12	6	CARDINAL
esutjss-287	126	1	3.64	CARDINAL
esutjss-287	126	2	65	CARDINAL
esutjss-287	126	3	3.53 0.73	CARDINAL
esutjss-287	127	1	2	CARDINAL
esutjss-287	127	2	four	CARDINAL
esutjss-287	127	3	3.50	CARDINAL
esutjss-287	127	4	4.00	CARDINAL
esutjss-287	128	1	two	CARDINAL
esutjss-287	128	2	2.50	CARDINAL
esutjss-287	128	3	3.49	CARDINAL
esutjss-287	129	1	0.64	CARDINAL
esutjss-287	129	2	0.90	CARDINAL
esutjss-287	130	1	3.53	CARDINAL
esutjss-287	130	2	0.73	CARDINAL
esutjss-287	131	1	enugu state	ORG
esutjss-287	132	1	648	CARDINAL
esutjss-287	132	2	3	CARDINAL
esutjss-287	133	1	dev remark 1.	PERSON
esutjss-287	133	2	3.66 0.63	CARDINAL
esutjss-287	133	3	2	CARDINAL
esutjss-287	134	1	3.65 0.68	CARDINAL
esutjss-287	134	2	3	CARDINAL
esutjss-287	134	3	3.65 0.67	CARDINAL
esutjss-287	134	4	4	CARDINAL
esutjss-287	134	5	3.68 0.60	CARDINAL
esutjss-287	134	6	5	CARDINAL
esutjss-287	135	1	3.66 0.65 sa	QUANTITY
esutjss-287	135	2	6	CARDINAL
esutjss-287	136	1	3.62	CARDINAL
esutjss-287	137	1	65	CARDINAL
esutjss-287	137	2	3.65 0.64	CARDINAL
esutjss-287	138	1	3	CARDINAL
esutjss-287	138	2	six	CARDINAL
esutjss-287	138	3	between 3.50	CARDINAL
esutjss-287	138	4	4.00	CARDINAL
esutjss-287	139	1	between 0.63 and 0.68	CARDINAL
esutjss-287	140	1	3.65	CARDINAL
esutjss-287	140	2	0.64	CARDINAL
esutjss-287	142	1	4	CARDINAL
esutjss-287	142	2	dev remark 1	PERSON
esutjss-287	142	3	3.62 0.67	CARDINAL
esutjss-287	142	4	2	CARDINAL
esutjss-287	143	1	3.60	CARDINAL
esutjss-287	143	2	3	CARDINAL
esutjss-287	143	3	3.62 0.66	CARDINAL
esutjss-287	143	4	4	CARDINAL
esutjss-287	144	1	3.64	CARDINAL
esutjss-287	144	2	649 5	DATE
esutjss-287	145	1	3.56	CARDINAL
esutjss-287	145	2	6	CARDINAL
esutjss-287	145	3	3.56	CARDINAL
esutjss-287	145	4	67	CARDINAL
esutjss-287	145	5	3.60	CARDINAL
esutjss-287	145	6	0.69	CARDINAL
esutjss-287	146	1	4	CARDINAL
esutjss-287	146	2	six	CARDINAL
esutjss-287	146	3	between 3.50	CARDINAL
esutjss-287	146	4	4.00	CARDINAL
esutjss-287	146	5	enugu state's	ORG
esutjss-287	147	1	one	CARDINAL
esutjss-287	147	2	2.50	CARDINAL
esutjss-287	147	3	3.49	CARDINAL
esutjss-287	148	1	0.62	CARDINAL
esutjss-287	148	2	0.71	CARDINAL
esutjss-287	149	1	enugu state	ORG
esutjss-287	149	2	3.60	CARDINAL
esutjss-287	149	3	0.69	CARDINAL
esutjss-287	151	1	1	CARDINAL
esutjss-287	151	2	enugu state	ORG
esutjss-287	152	1	ali	PERSON
esutjss-287	152	2	hassan	PERSON
esutjss-287	152	3	2012	DATE
esutjss-287	154	1	2018	DATE
esutjss-287	154	2	umar	PERSON
esutjss-287	154	3	umar-dikko	PERSON
esutjss-287	154	4	nigeria	GPE
esutjss-287	155	1	four	CARDINAL
esutjss-287	156	1	enugu state	ORG
esutjss-287	157	1	2	CARDINAL
esutjss-287	159	1	2019	DATE
esutjss-287	159	2	ibadan	GPE
esutjss-287	159	3	nigeria	GPE
esutjss-287	161	1	gupta	GPE
esutjss-287	161	2	ali	PERSON
esutjss-287	161	3	ali	PERSON
esutjss-287	161	4	2021	CARDINAL
esutjss-287	162	1	650	CARDINAL
esutjss-287	164	1	daily	DATE
esutjss-287	165	1	third	ORDINAL
esutjss-287	167	1	2013	DATE
esutjss-287	167	2	southwest nigeria	LOC
esutjss-287	168	1	four	CARDINAL
esutjss-287	170	1	yusuf	GPE
esutjss-287	170	2	ajemunigbohun	PERSON
esutjss-287	170	3	alli	ORG
esutjss-287	170	4	2017	CARDINAL
esutjss-287	172	1	falkner	PERSON
esutjss-287	172	2	hiebl	PERSON
esutjss-287	177	1	651	CARDINAL
esutjss-287	178	1	1	CARDINAL
esutjss-287	179	1	2	CARDINAL
esutjss-287	180	1	3	CARDINAL
esutjss-287	181	1	4.	CARDINAL
esutjss-287	182	1	5	CARDINAL
esutjss-287	183	1	acfe	PERSON
esutjss-287	183	2	2012	DATE
esutjss-287	186	1	acfe	PERSON
esutjss-287	186	2	a. (2008	PERSON
esutjss-287	188	1	adeoti	ORG
esutjss-287	188	2	j. o.	PERSON
esutjss-287	188	3	2011	DATE
esutjss-287	189	1	nigeria	GPE
esutjss-287	190	1	social sciences	ORG
esutjss-287	190	2	21(1	CARDINAL
esutjss-287	190	3	53	CARDINAL
esutjss-287	191	1	j. s.	PERSON
esutjss-287	191	2	m. n.	PERSON
esutjss-287	191	3	2012	DATE
esutjss-287	192	1	nigerian	NORP
esutjss-287	193	1	european journal of business and management	ORG
esutjss-287	193	2	4(5	DATE
esutjss-287	193	3	22	CARDINAL
esutjss-287	194	1	j. s.	PERSON
esutjss-287	194	2	o. f., & olubodun	ORG
esutjss-287	194	3	i. e.	PERSON
esutjss-287	194	4	2017	CARDINAL
esutjss-287	195	1	nigeria	GPE
esutjss-287	196	1	the journal of entrepreneurial finance	ORG
esutjss-287	196	2	19(2	DATE
esutjss-287	197	1	2016	CARDINAL
esutjss-287	198	1	2016	CARDINAL
esutjss-287	199	1	bunn	GPE
esutjss-287	199	2	e.	GPE
esutjss-287	199	3	k.	PERSON
esutjss-287	199	4	j.	PERSON
esutjss-287	199	5	2019	DATE
esutjss-287	201	1	m., & tengeh	ORG
esutjss-287	201	2	r. k.	PERSON
esutjss-287	201	3	2019	DATE
esutjss-287	202	1	harare	GPE
esutjss-287	202	2	zimbabwe	GPE
esutjss-287	203	1	carland	GPE
esutjss-287	203	2	j.	GPE
esutjss-287	203	3	j., & carland	ORG
esutjss-287	203	4	j. (2001	GPE
esutjss-287	205	1	6	CARDINAL
esutjss-287	205	2	75-112	CARDINAL
esutjss-287	205	3	652	CARDINAL
esutjss-287	205	4	r.	PERSON
esutjss-287	205	5	2013	DATE
esutjss-287	206	1	italian	NORP
esutjss-287	207	1	governance & control: financial markets &	ORG
esutjss-287	207	2	3(4	CARDINAL
esutjss-287	208	1	16-27	CARDINAL
esutjss-287	209	1	2010	DATE
esutjss-287	210	1	26, 2014	DATE
esutjss-287	211	1	cho	PERSON
esutjss-287	211	2	m., & chung	ORG
esutjss-287	212	1	k. h.	PERSON
esutjss-287	213	1	2016	DATE
esutjss-287	215	1	contemporary accounting and	ORG
esutjss-287	215	2	12	CARDINAL
esutjss-287	215	3	1	CARDINAL
esutjss-287	217	1	2013	DATE
esutjss-287	218	1	internal control committee	ORG
esutjss-287	219	1	cottrell jr.	PERSON
esutjss-287	219	2	j. h.	PERSON
esutjss-287	219	3	hess	PERSON
esutjss-287	219	4	m. f.	PERSON
esutjss-287	219	5	2016	DATE
esutjss-287	221	1	59(1	CARDINAL
esutjss-287	222	1	cressey	NORP
esutjss-287	222	2	d. r.	PERSON
esutjss-287	222	3	1986	DATE
esutjss-287	224	1	australian & new zealand journal	ORG
esutjss-287	224	2	195	CARDINAL
esutjss-287	225	1	dunne	PERSON
esutjss-287	225	2	j.	PERSON
esutjss-287	225	3	2014	DATE
esutjss-287	228	1	d. s.	PERSON
esutjss-287	228	2	o. i.	PERSON
esutjss-287	228	3	2018	DATE
esutjss-287	230	1	journal of accounting & marketing	ORG
esutjss-287	230	2	7(4	CARDINAL
esutjss-287	231	1	enofe	PERSON
esutjss-287	231	2	a. o.	PERSON
esutjss-287	231	3	t. o.	GPE
esutjss-287	231	4	a. j., & elaiho	PERSON
esutjss-287	231	5	e. m.	PERSON
esutjss-287	231	6	2017	CARDINAL
esutjss-287	232	1	nigeria	GPE
esutjss-287	233	1	international journal of social science	ORG
esutjss-287	233	2	40-51	CARDINAL
esutjss-287	234	1	s.	GPE
esutjss-287	234	2	astuti	GPE
esutjss-287	234	3	p., & subagyo	ORG
esutjss-287	234	4	s.	PERSON
esutjss-287	234	5	2022, april	DATE
esutjss-287	236	1	1128-1141	CARDINAL
esutjss-287	237	1	falkner	PERSON
esutjss-287	237	2	e. m.	PERSON
esutjss-287	237	3	m. r. w.	PERSON
esutjss-287	237	4	2015	DATE
esutjss-287	239	1	the journal of risk finance	ORG
esutjss-287	239	2	16(2	CARDINAL
esutjss-287	239	3	122–144	CARDINAL
esutjss-287	239	4	2014	DATE
esutjss-287	240	1	nigeria	GPE
esutjss-287	241	1	journal of retail management research	ORG
esutjss-287	241	2	8(2	CARDINAL
esutjss-287	242	1	z., & bazaz	ORG
esutjss-287	243	1	m. s.	PERSON
esutjss-287	243	2	2016	DATE
esutjss-287	244	1	iran international journal of accounting	ORG
esutjss-287	244	2	12	CARDINAL
esutjss-287	244	3	1	CARDINAL
esutjss-287	244	4	70	DATE
esutjss-287	244	5	84	CARDINAL
esutjss-287	244	6	hibbert	PERSON
esutjss-287	244	7	r.	PERSON
esutjss-287	244	8	2012	DATE
esutjss-287	245	1	smbs	ORG
esutjss-287	246	1	2012(11	DATE
esutjss-287	246	2	5	CARDINAL
esutjss-287	247	1	2014	DATE
esutjss-287	247	2	m. motives	PERSON
esutjss-287	248	1	21(2	CARDINAL
esutjss-287	248	2	174–190	CARDINAL
esutjss-287	249	1	653	CARDINAL
esutjss-287	249	2	w.	PERSON
esutjss-287	249	3	j.	PERSON
esutjss-287	249	4	2012	DATE
esutjss-287	251	1	new york	GPE
esutjss-287	251	2	mcgraw-hill	ORG
esutjss-287	252	1	2022	CARDINAL
esutjss-287	253	1	15	CARDINAL
esutjss-287	254	1	https://www.indeed.com/career-advice/career-development/business-ownertitles iso	ORG
esutjss-287	254	2	i.	PERSON
esutjss-287	254	3	2009	DATE
esutjss-287	256	1	geneva	GPE
esutjss-287	256	2	switzerland	GPE
esutjss-287	257	1	jackson	GPE
esutjss-287	257	2	k.	GPE
esutjss-287	257	3	holland	GPE
esutjss-287	257	4	d. v.	PERSON
esutjss-287	257	5	albrecht, c., & woolstenhulme	ORG
esutjss-287	257	6	d. r.	PERSON
esutjss-287	257	7	2010	DATE
esutjss-287	259	1	journal of international management studies	ORG
esutjss-287	259	2	5(1	CARDINAL
esutjss-287	259	3	160	CARDINAL
esutjss-287	259	4	karim	GPE
esutjss-287	259	5	a. a. a.	PERSON
esutjss-287	259	6	s. internal control	ORG
esutjss-287	259	7	sabah	GPE
esutjss-287	260	1	kinyua	PERSON
esutjss-287	260	2	a. n.	PERSON
esutjss-287	260	3	2013	DATE
esutjss-287	261	1	jua kali	PERSON
esutjss-287	261	2	nakuru	GPE
esutjss-287	261	3	kenya	GPE
esutjss-287	261	4	egerton university	ORG
esutjss-287	262	1	b.	PERSON
esutjss-287	262	2	2016	DATE
esutjss-287	264	1	afebi accounting review	ORG
esutjss-287	264	2	1(1	CARDINAL
esutjss-287	264	3	44	CARDINAL
esutjss-287	265	1	mansor, n. & r. abdullahi	ORG
esutjss-287	266	1	2015	CARDINAL
esutjss-287	269	1	first	ORDINAL
esutjss-287	269	2	4	CARDINAL
esutjss-287	269	3	38–45	CARDINAL
esutjss-287	270	1	memba	PERSON
esutjss-287	270	2	s. f.	PERSON
esutjss-287	270	3	w. r., & karanja	PERSON
esutjss-287	270	4	k.	PERSON
esutjss-287	270	5	2012	DATE
esutjss-287	271	1	vc	ORG
esutjss-287	271	2	kenya	GPE
esutjss-287	272	1	international journal of business and	ORG
esutjss-287	272	2	3(6	CARDINAL
esutjss-287	272	3	32	CARDINAL
esutjss-287	273	1	s. m.	PERSON
esutjss-287	273	2	2019	DATE
esutjss-287	275	1	munro	ORG
esutjss-287	275	2	i.	PERSON
esutjss-287	275	3	2015	DATE
esutjss-287	277	1	sage journal	ORG
esutjss-287	277	2	36(3	CARDINAL
esutjss-287	279	1	nikolić	PERSON
esutjss-287	279	2	dhamo	FAC
esutjss-287	279	3	z.	PERSON
esutjss-287	279	4	schulte	PERSON
esutjss-287	279	5	mihajlović	GPE
esutjss-287	279	6	i., & kume	ORG
esutjss-287	279	7	2015	CARDINAL
esutjss-287	281	1	11th	ORDINAL
esutjss-287	282	1	29-31	DATE
esutjss-287	283	1	nwankwo	ORG
esutjss-287	283	2	n. l.	PERSON
esutjss-287	283	3	2012	DATE
esutjss-287	284	1	nigeria	GPE
esutjss-287	284	2	ma thesis	ORG
esutjss-287	284	3	university of nigeria	ORG
esutjss-287	285	1	nworgu b. g.	PERSON
esutjss-287	285	2	2015	CARDINAL
esutjss-287	285	3	3rd	ORDINAL
esutjss-287	288	1	654	CARDINAL
esutjss-287	288	2	a. o., & fowosire	PERSON
esutjss-287	288	3	r. a.	PERSON
esutjss-287	288	4	2014	DATE
esutjss-287	289	1	nigerian	NORP
esutjss-287	290	1	fuo	CARDINAL
esutjss-287	290	2	quarterly	DATE
esutjss-287	290	3	6(1	CARDINAL
esutjss-287	290	4	1-10	CARDINAL
esutjss-287	291	1	2012	DATE
esutjss-287	292	1	nigeria	GPE
esutjss-287	293	1	commonwealth	ORG
esutjss-287	293	2	38(4	CARDINAL
esutjss-287	293	3	673-695	CARDINAL
esutjss-287	294	1	s.	PERSON
esutjss-287	294	2	2010	DATE
esutjss-287	295	1	nigeria	GPE
esutjss-287	296	1	the department of management science	ORG
esutjss-287	296	2	ladoke akintola university of technology	ORG
esutjss-287	296	3	nigeria	GPE
esutjss-287	297	1	oluwatayo	PERSON
esutjss-287	297	2	i. b.	PERSON
esutjss-287	297	3	2014	DATE
esutjss-287	298	1	southwest nigeria	LOC
esutjss-287	299	1	spanish journal	ORG
esutjss-287	299	2	5(2	DATE
esutjss-287	299	3	65	CARDINAL
esutjss-287	300	1	onyeonoru	PERSON
esutjss-287	300	2	i. p.	PERSON
esutjss-287	300	3	s. a.	PERSON
esutjss-287	300	4	r. a.	PERSON
esutjss-287	301	1	2019	DATE
esutjss-287	302	1	ibadan	GPE
esutjss-287	302	2	nigeria	GPE
esutjss-287	303	1	the nigerian journal	ORG
esutjss-287	303	2	128	CARDINAL
esutjss-287	304	1	osuala	GPE
esutjss-287	304	2	2010	DATE
esutjss-287	305	1	nigeria	GPE
esutjss-287	306	1	nsukka:	ORG
esutjss-287	307	1	provasi	GPE
esutjss-287	307	2	r., & riva	ORG
esutjss-287	307	3	2015	CARDINAL
esutjss-287	308	1	2013	DATE
esutjss-287	309	1	487	CARDINAL
esutjss-287	310	1	rahaman	ORG
esutjss-287	310	2	m. a.	PERSON
esutjss-287	310	3	gupta	GPE
esutjss-287	310	4	a.	GPE
esutjss-287	310	5	ali	PERSON
esutjss-287	310	6	a. i.	PERSON
esutjss-287	310	7	ali	PERSON
esutjss-287	310	8	m. j.	PERSON
esutjss-287	310	9	r. d.	PERSON
esutjss-287	310	10	2021	CARDINAL
esutjss-287	312	1	27(6	CARDINAL
esutjss-287	312	2	1-5	CARDINAL
esutjss-287	312	3	ratley	PERSON
esutjss-287	312	4	j. d.	PERSON
esutjss-287	312	5	2012	DATE
esutjss-287	314	1	2012	DATE
esutjss-287	316	1	rosliana	PERSON
esutjss-287	316	2	r.	NORP
esutjss-287	316	3	elliany	NORP
esutjss-287	316	4	e., & handayani	ORG
esutjss-287	316	5	w.	PERSON
esutjss-287	316	6	2022	CARDINAL
esutjss-287	317	1	wanda putra kencana surabaya	GPE
esutjss-287	318	1	international journal of social science	ORG
esutjss-287	318	2	1(5	CARDINAL
esutjss-287	318	3	667	CARDINAL
esutjss-287	319	1	ruankaew	GPE
esutjss-287	319	2	t.	GPE
esutjss-287	319	3	2016	CARDINAL
esutjss-287	321	1	international journal of business management	ORG
esutjss-287	321	2	7(1	DATE
esutjss-287	321	3	474-476	CARDINAL
esutjss-287	322	1	j. m.	PERSON
esutjss-287	322	2	m.	PERSON
esutjss-287	322	3	2014	DATE
esutjss-287	324	1	42	DATE
esutjss-287	324	2	663	CARDINAL
esutjss-287	324	3	seyal	ORG
esutjss-287	324	4	a. h.	PERSON
esutjss-287	324	5	rahim	PERSON
esutjss-287	324	6	m. m.	PERSON
esutjss-287	324	7	m. n. a.	PERSON
esutjss-287	324	8	2000	DATE
esutjss-287	326	1	2(1	CARDINAL
esutjss-287	326	2	1-17	DATE
esutjss-287	327	1	https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys https://www.bartleby.com/essay/impact-of-electronic-banking-system-in-nigeria-fkph3jye3rzys	LOC
esutjss-287	327	2	655	CARDINAL
esutjss-287	327	3	j. k.	PERSON
esutjss-287	327	4	ali, a.	PERSON
esutjss-287	327	5	hassan	PERSON
esutjss-287	327	6	m., & haat	ORG
esutjss-287	327	7	2012	DATE
esutjss-287	329	1	100	CARDINAL
esutjss-287	329	2	12	CARDINAL
esutjss-287	329	3	shanmugam	ORG
esutjss-287	329	4	j. k.	PERSON
esutjss-287	329	5	haat	PERSON
esutjss-287	329	6	m. h. c., & ali	PERSON
esutjss-287	329	7	2012	DATE
esutjss-287	331	1	international journal of business research	ORG
esutjss-287	331	2	3(2	CARDINAL
esutjss-287	331	3	90-99	CARDINAL
esutjss-287	332	1	s., &lehner	ORG
esutjss-287	332	2	m. (	PERSON
esutjss-287	335	1	lrp publications	ORG
esutjss-287	335	2	2016	DATE
esutjss-287	337	1	journal of business	ORG
esutjss-287	337	2	1(3	CARDINAL
esutjss-287	337	3	15-21	DATE
esutjss-287	338	1	sunday	DATE
esutjss-287	338	2	a.	PERSON
esutjss-287	338	3	2017	CARDINAL
esutjss-287	339	1	nigeria	GPE
esutjss-287	340	1	turner	ORG
esutjss-287	340	2	l. & weickgenannt	ORG
esutjss-287	340	3	a.	PERSON
esutjss-287	340	4	2013	DATE
esutjss-287	341	1	2nd	ORDINAL
esutjss-287	342	1	hoboken	GPE
esutjss-287	342	2	nj	ORG
esutjss-287	342	3	john wiley & sons	ORG
esutjss-287	343	1	2014	DATE
esutjss-287	345	1	2014	DATE
esutjss-287	345	2	http://www.acfe.com/rttn/docs	ORG
esutjss-287	347	1	2018	DATE
esutjss-287	348	1	u.s. chamber of commerce small business nation	ORG
esutjss-287	349	1	2009	DATE
esutjss-287	351	1	ugwoke	ORG
esutjss-287	351	2	e. o.	PERSON
esutjss-287	351	3	2010	DATE
esutjss-287	352	1	enugu state	GPE
esutjss-287	352	2	nigeria	GPE
esutjss-287	353	1	umar, h., & umar-dikko	ORG
esutjss-287	353	2	m. (	PERSON
esutjss-287	353	3	2018	DATE
esutjss-287	354	1	nigeria	GPE
esutjss-287	355	1	sahel	PERSON
esutjss-287	355	2	16(3	CARDINAL
esutjss-287	355	3	86	CARDINAL
esutjss-287	356	1	wolfe	GPE
esutjss-287	356	2	d., & hermanson	ORG
esutjss-287	356	3	d. r.	PERSON
esutjss-287	356	4	2004	DATE
esutjss-287	357	1	four	CARDINAL
esutjss-287	358	1	74	CARDINAL
esutjss-287	358	2	12	CARDINAL
esutjss-287	358	3	38	CARDINAL
esutjss-287	359	1	yuniarti	PERSON
esutjss-287	359	2	r. d.	PERSON
esutjss-287	359	3	i.	PERSON
esutjss-287	359	4	2017	CARDINAL
esutjss-287	361	1	journal of economics	ORG
esutjss-287	361	2	ventura	GPE
esutjss-287	361	3	20(1	CARDINAL
esutjss-287	361	4	113	CARDINAL
esutjss-287	362	1	yusuf	PERSON
esutjss-287	362	2	t. o.	GPE
esutjss-287	362	3	ajemunigbohun	GPE
esutjss-287	362	4	s. s.	PERSON
esutjss-287	362	5	g. n.	PERSON
esutjss-287	362	6	2017	CARDINAL
esutjss-287	363	1	nigeria	GPE
esutjss-287	364	1	spoudaijournal of economics	ORG
esutjss-287	364	2	69	CARDINAL
esutjss-287	365	1	http://www.acfe.com/rttn/docs	PERSON
esutjss-287	365	2	656	CARDINAL
esutjss-287	365	3	k. m.	PERSON
esutjss-287	365	4	nawawi	GPE
esutjss-287	365	5	a. & salin	ORG
esutjss-287	365	6	a. s. a. p.	PERSON
esutjss-287	365	7	2016	CARDINAL
esutjss-287	367	1	journal of financial crime 23 (	ORG
esutjss-287	367	2	4): 1154–1168	DATE
esutjss-287	367	3	7	CARDINAL