id	sid	eid	entity	type
faba-256	1	1	43	CARDINAL
faba-256	1	2	7	CARDINAL
faba-256	1	3	1	CARDINAL
faba-256	1	4	2025	DATE
faba-256	1	5	issn 2603-5324	PERSON
faba-256	1	6	nigeria	GPE
faba-256	1	7	asimiyu kolawole	PERSON
faba-256	1	8	1	CARDINAL
faba-256	1	9	2	CARDINAL
faba-256	1	10	university owo	ORG
faba-256	1	11	ondo state	GPE
faba-256	1	12	nigeria 1 department of accounting	ORG
faba-256	1	13	emmanuel alayande university of education	ORG
faba-256	1	14	2	CARDINAL
faba-256	1	15	12	CARDINAL
faba-256	1	16	october 2024	DATE
faba-256	1	17	21 february 2025	DATE
faba-256	1	18	15	CARDINAL
faba-256	1	19	nigeria	GPE
faba-256	2	1	annual	DATE
faba-256	4	1	secondary	ORDINAL
faba-256	4	2	annual	DATE
faba-256	4	3	nigeria exchange	ORG
faba-256	4	4	between 2014	DATE
faba-256	4	5	2023	CARDINAL
faba-256	7	1	tobin	ORG
faba-256	11	1	tobin	ORG
faba-256	12	1	tobin	ORG
faba-256	12	2	firstly	ORDINAL
faba-256	13	1	nigeria	GPE
faba-256	14	1	jel	ORG
faba-256	14	2	g3	ORG
faba-256	14	3	m14	ORG
faba-256	15	1	kolaadegoke@ymail.com1 akinwumiolusegunakinola@gmail.com2 http://faba.bg/	ORG
faba-256	15	2	https://doi.org/10.37075/faba.2025.1.04 https://orcid.org/0000-0003-2265-8105	PERSON
faba-256	15	3	asimiyu k. adegoke	PERSON
faba-256	15	4	akinwumi o. akinola	PERSON
faba-256	15	5	7	CARDINAL
faba-256	15	6	1	CARDINAL
faba-256	15	7	2025	CARDINAL
faba-256	15	8	nigeria	GPE
faba-256	17	1	2021	CARDINAL
faba-256	17	2	2023	CARDINAL
faba-256	19	1	2023	CARDINAL
faba-256	20	1	2022	CARDINAL
faba-256	21	1	2019	DATE
faba-256	23	1	muhammad et al	PERSON
faba-256	23	2	2022	CARDINAL
faba-256	24	1	ali et al	PERSON
faba-256	24	2	2024	CARDINAL
faba-256	26	1	abraham 2022	PERSON
faba-256	30	1	the nigerian securities and exchange commission	ORG
faba-256	33	1	2022	CARDINAL
faba-256	33	2	yousef et al	PERSON
faba-256	33	3	2023	CARDINAL
faba-256	34	1	nigeria	GPE
faba-256	34	2	2018	DATE
faba-256	35	1	2024	CARDINAL
faba-256	38	1	judith et al	PERSON
faba-256	38	2	2022	CARDINAL
faba-256	38	3	eni	ORG
faba-256	38	4	2022	CARDINAL
faba-256	39	1	2024	CARDINAL
faba-256	39	2	2020	DATE
faba-256	39	3	2022	CARDINAL
faba-256	39	4	martin	PERSON
faba-256	39	5	marcel 2020	EVENT
faba-256	39	6	widhaistuti et al	PERSON
faba-256	39	7	2019	DATE
faba-256	41	1	nigerian	NORP
faba-256	44	1	nigeria	GPE
faba-256	44	2	between 2014	DATE
faba-256	44	3	2023	CARDINAL
faba-256	45	1	2014	DATE
faba-256	45	2	the foundational year	DATE
faba-256	45	3	nigeria	GPE
faba-256	46	1	2014	DATE
faba-256	46	2	nigerian	NORP
faba-256	48	1	asimiyu k. adegoke	PERSON
faba-256	48	2	akinwumi o. akinola	PERSON
faba-256	48	3	7	CARDINAL
faba-256	48	4	1	CARDINAL
faba-256	48	5	45	CARDINAL
faba-256	48	6	nigeria	GPE
faba-256	51	1	2024	CARDINAL
faba-256	54	1	nigeria	GPE
faba-256	56	1	jensen	PERSON
faba-256	56	2	1976	DATE
faba-256	56	3	fama	ORG
faba-256	56	4	jensen 1983	PERSON
faba-256	56	5	berle	PERSON
faba-256	56	6	2017	CARDINAL
faba-256	58	1	2018	DATE
faba-256	60	1	dong et al	PERSON
faba-256	60	2	2022	CARDINAL
faba-256	61	1	freeman, 1983	ORG
faba-256	64	1	2024	DATE
faba-256	64	2	zaid	NORP
faba-256	64	3	2020	DATE
faba-256	65	1	2022	CARDINAL
faba-256	73	1	2024	CARDINAL
faba-256	75	1	asimiyu k. adegoke	PERSON
faba-256	75	2	akinwumi o. akinola	PERSON
faba-256	75	3	7	CARDINAL
faba-256	75	4	1	CARDINAL
faba-256	75	5	2025	CARDINAL
faba-256	75	6	46	CARDINAL
faba-256	76	1	2024	DATE
faba-256	76	2	ali et al	PERSON
faba-256	76	3	2024	CARDINAL
faba-256	78	1	2020	DATE
faba-256	79	1	the basel committee	ORG
faba-256	79	2	three	CARDINAL
faba-256	80	1	yousef et al	PERSON
faba-256	80	2	2023	CARDINAL
faba-256	80	3	yusuf	PERSON
faba-256	80	4	2020	DATE
faba-256	82	1	the african development bank	ORG
faba-256	82	2	four	CARDINAL
faba-256	82	3	2024	CARDINAL
faba-256	85	1	soni 2023	PERSON
faba-256	85	2	2024	CARDINAL
faba-256	87	1	hasan & mohammed 2023	ORG
faba-256	89	1	lipton	ORG
faba-256	89	2	1992	DATE
faba-256	90	1	hermalin	PERSON
faba-256	90	2	2018	DATE
faba-256	92	1	2018	DATE
faba-256	92	2	seven	CARDINAL
faba-256	93	1	dalton et al	PERSON
faba-256	94	1	2018	DATE
faba-256	96	1	adebobola	ORG
faba-256	96	2	2023	CARDINAL
faba-256	97	1	2021	CARDINAL
faba-256	97	2	burke 2021	ORG
faba-256	97	3	van der walt	PERSON
faba-256	97	4	2021	CARDINAL
faba-256	99	1	2023	CARDINAL
faba-256	100	1	muhammad et al	PERSON
faba-256	100	2	2022	CARDINAL
faba-256	104	1	lipton	ORG
faba-256	104	2	1992	DATE
faba-256	104	3	hermalin	PERSON
faba-256	104	4	2018	DATE
faba-256	107	1	2021	CARDINAL
faba-256	107	2	2023	CARDINAL
faba-256	108	1	2021	CARDINAL
faba-256	108	2	nigerian	NORP
faba-256	111	1	asimiyu k. adegoke	PERSON
faba-256	111	2	akinwumi o. akinola	PERSON
faba-256	111	3	7	CARDINAL
faba-256	111	4	1	CARDINAL
faba-256	111	5	2025	CARDINAL
faba-256	111	6	47	CARDINAL
faba-256	113	1	igbinosa et al	PERSON
faba-256	114	1	2024	CARDINAL
faba-256	114	2	nigerian	NORP
faba-256	119	1	hassan	PERSON
faba-256	119	2	2023	CARDINAL
faba-256	119	3	asian	NORP
faba-256	120	1	2022	CARDINAL
faba-256	120	2	nigerian	NORP
faba-256	122	1	chandra	PERSON
faba-256	122	2	2023	CARDINAL
faba-256	122	3	indonesia	GPE
faba-256	123	1	allen et al	PERSON
faba-256	123	2	2020	DATE
faba-256	123	3	tanzania	GPE
faba-256	124	1	peter et al	PERSON
faba-256	125	1	2021	CARDINAL
faba-256	125	2	kenyan	NORP
faba-256	126	1	martin	PERSON
faba-256	126	2	marcel	PERSON
faba-256	126	3	2020	DATE
faba-256	126	4	the united kingdom	GPE
faba-256	132	1	nigeria	GPE
faba-256	133	1	nigeria	GPE
faba-256	134	1	hassan	PERSON
faba-256	134	2	2023	CARDINAL
faba-256	134	3	2023	CARDINAL
faba-256	134	4	asia	LOC
faba-256	134	5	indonesia	GPE
faba-256	135	1	2022	CARDINAL
faba-256	135	2	allen et al	PERSON
faba-256	136	1	2020	DATE
faba-256	136	2	peter et al	PERSON
faba-256	137	1	2021	CARDINAL
faba-256	138	1	martin	PERSON
faba-256	138	2	marcel	PERSON
faba-256	138	3	2020	DATE
faba-256	139	1	nigeria	GPE
faba-256	140	1	annual	DATE
faba-256	141	1	nine	CARDINAL
faba-256	141	2	nigeria	GPE
faba-256	143	1	annual	DATE
faba-256	143	2	between 2014	DATE
faba-256	143	3	2023	CARDINAL
faba-256	145	1	creswell & creswell 2018	ORG
faba-256	147	1	asimiyu k. adegoke	PERSON
faba-256	147	2	akinwumi o. akinola	PERSON
faba-256	147	3	7	CARDINAL
faba-256	147	4	1	CARDINAL
faba-256	147	5	2025	CARDINAL
faba-256	147	6	bs	PERSON
faba-256	147	7	1	CARDINAL
faba-256	147	8	bs= board	ORG
faba-256	147	9	bgd= board	ORG
faba-256	147	10	willey et al.	ORG
faba-256	147	11	2023	CARDINAL
faba-256	147	12	martin & marcel 2020	ORG
faba-256	147	13	tobin	ORG
faba-256	147	14	2022	CARDINAL
faba-256	148	1	tobin	ORG
faba-256	148	2	tobin	ORG
faba-256	149	1	tobin	ORG
faba-256	150	1	nguyen & tran	ORG
faba-256	150	2	2023	CARDINAL
faba-256	151	1	patrick	ORG
faba-256	151	2	2024	DATE
faba-256	152	1	2024	DATE
faba-256	152	2	ahmeti 2023	ORG
faba-256	153	1	a financial year	DATE
faba-256	154	1	a financial year	DATE
faba-256	154	2	musa & tahir 2024	ORG
faba-256	156	1	mustapha et al.	PERSON
faba-256	156	2	2024	DATE
faba-256	157	1	2022	CARDINAL
faba-256	157	2	2019	DATE
faba-256	158	1	+ ∂4 bsize*bgend*mr	GPE
faba-256	159	1	2) qtit=	DATE
faba-256	159	2	+ ∂4 bsize*bgend*mr	GPE
faba-256	159	3	3	CARDINAL
faba-256	159	4	year	DATE
faba-256	159	5	year	DATE
faba-256	159	6	year	DATE
faba-256	159	7	year	DATE
faba-256	159	8	year	DATE
faba-256	159	9	year	DATE
faba-256	160	1	1	CARDINAL
faba-256	162	1	2022	CARDINAL
faba-256	162	2	a financial year	DATE
faba-256	163	1	martin	PERSON
faba-256	163	2	marcel	PERSON
faba-256	163	3	2020	DATE
faba-256	163	4	a financial year	DATE
faba-256	164	1	ajagbe et al	PERSON
faba-256	165	1	2024	CARDINAL
faba-256	165	2	ajagbe et al	PERSON
faba-256	166	1	2024	CARDINAL
faba-256	166	2	2022	CARDINAL
faba-256	167	1	slama et al	PERSON
faba-256	168	1	2019	DATE
faba-256	168	2	2025	CARDINAL
faba-256	168	3	asimiyu k. adegoke	PERSON
faba-256	168	4	akinwumi o. akinola	PERSON
faba-256	168	5	7	CARDINAL
faba-256	168	6	1	CARDINAL
faba-256	168	7	2025 49	DATE
faba-256	168	8	2	CARDINAL
faba-256	168	9	mkr opr roa	PERSON
faba-256	168	10	0.193611 9.875000	MONEY
faba-256	168	11	0.094444	MONEY
faba-256	169	1	0.050000	MONEY
faba-256	169	2	0.600000 17.00000	MONEY
faba-256	169	3	1.460000 0.350000 1.090000	MONEY
faba-256	169	4	0.000000 4.000000 0.550000	MONEY
faba-256	169	5	90	CARDINAL
faba-256	169	6	20245	CARDINAL
faba-256	170	1	1	CARDINAL
faba-256	171	1	0.09	CARDINAL
faba-256	171	2	9.4%	PERCENT
faba-256	172	1	0.09	CARDINAL
faba-256	175	1	0.105	CARDINAL
faba-256	175	2	10.5 per cent	MONEY
faba-256	176	1	10.5 per cent	MONEY
faba-256	176	2	10.5 cents	MONEY
faba-256	179	1	above 10.5%	PERCENT
faba-256	180	1	0.19	CARDINAL
faba-256	180	2	19%	PERCENT
faba-256	184	1	0.19	CARDINAL
faba-256	185	1	approximately 10	DATE
faba-256	185	2	9.8	CARDINAL
faba-256	186	1	ten	CARDINAL
faba-256	190	1	ten	CARDINAL
faba-256	192	1	1.059	CARDINAL
faba-256	193	1	1.059	CARDINAL
faba-256	193	2	5.9%	PERCENT
faba-256	194	1	1%	PERCENT
faba-256	194	2	around 1.059%	PERCENT
faba-256	197	1	0.172500	CARDINAL
faba-256	197	2	17.25%	PERCENT
faba-256	202	1	90	CARDINAL
faba-256	203	1	asimiyu k. adegoke	PERSON
faba-256	203	2	akinwumi o. akinola	PERSON
faba-256	203	3	7	CARDINAL
faba-256	203	4	1	CARDINAL
faba-256	203	5	50	CARDINAL
faba-256	203	6	3	CARDINAL
faba-256	203	7	mkr opr roa qt	PERSON
faba-256	203	8	1.000000	CARDINAL
faba-256	203	9	0.157897 1.000000	ORG
faba-256	203	10	0.253003	CARDINAL
faba-256	203	11	0.135573 -0.144167 -0.288506 1.000000	PERSON
faba-256	203	12	0.088406	CARDINAL
faba-256	203	13	0.254287 0.072338	MONEY
faba-256	203	14	2025	CARDINAL
faba-256	203	15	3	CARDINAL
faba-256	204	1	tobin	ORG
faba-256	204	2	0.072	CARDINAL
faba-256	204	3	0.039	CARDINAL
faba-256	205	1	tobin	ORG
faba-256	205	2	25 per cent	MONEY
faba-256	205	3	7 per cent	MONEY
faba-256	205	4	4 per cent	MONEY
faba-256	206	1	0.0026	CARDINAL
faba-256	206	2	tobin	ORG
faba-256	206	3	0.2 per cent	MONEY
faba-256	207	1	0.089	CARDINAL
faba-256	207	2	0.201	CARDINAL
faba-256	208	1	9 per cent and	MONEY
faba-256	209	1	-0.05	CARDINAL
faba-256	209	2	4 per cent	MONEY
faba-256	209	3	5 per cent	MONEY
faba-256	211	1	levin	PERSON
faba-256	211	2	lin	PERSON
faba-256	211	3	chu	GPE
faba-256	212	1	4	CARDINAL
faba-256	213	1	levin	PERSON
faba-256	213	2	lin	PERSON
faba-256	213	3	chu	GPE
faba-256	213	4	0.2637 0.0000	QUANTITY
faba-256	213	5	0.1609	CARDINAL
faba-256	213	6	0.7216 0.0001	CARDINAL
faba-256	213	7	0.3257 mkr	QUANTITY
faba-256	213	8	1.0000	CARDINAL
faba-256	213	9	0.0003	CARDINAL
faba-256	213	10	0.3399	MONEY
faba-256	213	11	0.2538 0.0000	QUANTITY
faba-256	213	12	0.0003	CARDINAL
faba-256	213	13	0.7315 0.2173	QUANTITY
faba-256	213	14	5%	PERCENT
faba-256	213	15	2025	CARDINAL
faba-256	213	16	5	CARDINAL
faba-256	214	1	levin	PERSON
faba-256	214	2	lin	PERSON
faba-256	214	3	chu	GPE
faba-256	214	4	0.0000	CARDINAL
faba-256	214	5	0.0001	CARDINAL
faba-256	214	6	0.0029	CARDINAL
faba-256	214	7	0.0062	CARDINAL
faba-256	214	8	0.0000	CARDINAL
faba-256	214	9	0.0003	CARDINAL
faba-256	214	10	4	CARDINAL
faba-256	214	11	levin	PERSON
faba-256	214	12	lin	PERSON
faba-256	214	13	chu	GPE
faba-256	216	1	0.05	CARDINAL
faba-256	217	1	4	CARDINAL
faba-256	217	2	5	CARDINAL
faba-256	219	1	asimiyu k. adegoke	PERSON
faba-256	219	2	akinwumi o. akinola	PERSON
faba-256	219	3	7	CARDINAL
faba-256	219	4	1	CARDINAL
faba-256	219	5	2025	CARDINAL
faba-256	219	6	51	CARDINAL
faba-256	219	7	6	CARDINAL
faba-256	220	1	chi-sq	PERSON
faba-256	220	2	d.f.	PERSON
faba-256	220	3	3.485252 6 0.7459	QUANTITY
faba-256	220	4	chi-sq	PERSON
faba-256	220	5	chi-sq	PERSON
faba-256	220	6	d.f.	PERSON
faba-256	220	7	6.455354 6 0.3742	QUANTITY
faba-256	220	8	2025	CARDINAL
faba-256	220	9	0.7459	CARDINAL
faba-256	220	10	0.05	CARDINAL
faba-256	222	1	0.3742	CARDINAL
faba-256	222	2	0.05	CARDINAL
faba-256	224	1	7	CARDINAL
faba-256	225	1	egls	PERSON
faba-256	227	1	0.1222	CARDINAL
faba-256	227	2	0.216195 0.247078	MONEY
faba-256	228	1	0.239139 -1.878593	MONEY
faba-256	228	2	egls	PERSON
faba-256	229	1	0.095661	CARDINAL
faba-256	229	2	0.303493	MONEY
faba-256	229	3	0.7536	MONEY
faba-256	229	4	0.020633 -2.155453 0.0348	CARDINAL
faba-256	229	5	0.038798 0.095454 0.406456 0.6857	MONEY
faba-256	229	6	0.128402	CARDINAL
faba-256	229	7	0.2634	CARDINAL
faba-256	229	8	2025	CARDINAL
faba-256	229	9	tobin	ORG
faba-256	230	1	najat	PERSON
faba-256	230	2	2022	CARDINAL
faba-256	230	3	peter et al	PERSON
faba-256	231	1	2021	CARDINAL
faba-256	231	2	akpan et al	PERSON
faba-256	232	1	2024	CARDINAL
faba-256	232	2	ajagbe et al	PERSON
faba-256	233	1	2024	CARDINAL
faba-256	233	2	2022	CARDINAL
faba-256	238	1	tobin	ORG
faba-256	239	1	nigeria	GPE
faba-256	241	1	tobin	ORG
faba-256	243	1	2024	DATE
faba-256	243	2	jagirani et al	PERSON
faba-256	243	3	2023	CARDINAL
faba-256	243	4	2022	CARDINAL
faba-256	243	5	2022	CARDINAL
faba-256	244	1	nigeria	GPE
faba-256	244	2	asimiyu k. adegoke	PERSON
faba-256	244	3	akinwumi o. akinola	PERSON
faba-256	244	4	7	CARDINAL
faba-256	244	5	1	CARDINAL
faba-256	247	1	tobin	ORG
faba-256	247	2	tobin	ORG
faba-256	251	1	q.	PERSON
faba-256	262	1	nigeria	GPE
faba-256	264	1	tobin	ORG
faba-256	268	1	a., a. rovčanin	PERSON
faba-256	268	2	a. abdić	PERSON
faba-256	269	1	2024	CARDINAL
faba-256	270	1	bosnia	GPE
faba-256	271	1	quarterly	DATE
faba-256	271	2	20(1	CARDINAL
faba-256	272	1	abebe z. b.,	PERSON
faba-256	272	2	a. a. abebe	PERSON
faba-256	272	3	s. w. bezabih	PERSON
faba-256	273	1	2022	CARDINAL
faba-256	274	1	asimiyu k. adegoke	PERSON
faba-256	274	2	akinwumi o. akinola	PERSON
faba-256	274	3	7	CARDINAL
faba-256	274	4	1	CARDINAL
faba-256	274	5	2025	CARDINAL
faba-256	274	6	53	CARDINAL
faba-256	274	7	ethiopian	NORP
faba-256	275	1	118	CARDINAL
faba-256	276	1	adebobola	ORG
faba-256	276	2	a.	PERSON
faba-256	276	3	2023	CARDINAL
faba-256	278	1	45	CARDINAL
faba-256	279	1	ajagbe	ORG
faba-256	279	2	s. t.	PERSON
faba-256	279	3	t. s. jubril	GPE
faba-256	279	4	i. a. kareem	PERSON
faba-256	280	1	2024	DATE
faba-256	281	1	nigerian	NORP
faba-256	282	1	journal of management	ORG
faba-256	282	2	5(1	CARDINAL
faba-256	282	3	37–55	DATE
faba-256	282	4	akpan	PERSON
faba-256	282	5	d.c.	GPE
faba-256	282	6	p.e.	GPE
faba-256	282	7	inwang	PERSON
faba-256	283	1	2024	DATE
faba-256	284	1	nigeria	GPE
faba-256	285	1	ali	PERSON
faba-256	285	2	khan	GPE
faba-256	285	3	m. a.	PERSON
faba-256	285	4	z. zahid	PERSON
faba-256	285	5	k. hussain	PERSON
faba-256	286	1	2024	CARDINAL
faba-256	287	1	chinese	NORP
faba-256	288	1	1–19	CARDINAL
faba-256	289	1	allen, s., g. makaka	PERSON
faba-256	289	2	f. mwinuka.	PERSON
faba-256	290	1	2020	DATE
faba-256	291	1	tanzania	GPE
faba-256	292	1	45–60	CARDINAL
faba-256	293	1	asaba	GPE
faba-256	293	2	m.	PERSON
faba-256	293	3	2024	DATE
faba-256	294	1	kampala district	GPE
faba-256	294	2	uganda	GPE
faba-256	295	1	metropolitan journal of business & economics	ORG
faba-256	295	2	3–8	DATE
faba-256	295	3	662–757	CARDINAL
faba-256	295	4	g. m., a. m. jaffar	PERSON
faba-256	295	5	m. m. famiye	PERSON
faba-256	295	6	2018	DATE
faba-256	296	1	nigeria	GPE
faba-256	297	1	4(11	DATE
faba-256	297	2	2635-2649	DATE
faba-256	298	1	burke, r.	PERSON
faba-256	298	2	2021	DATE
faba-256	300	1	19(2	DATE
faba-256	300	2	104	CARDINAL
faba-256	301	1	buzaubayeva	GPE
faba-256	301	2	a. orazbayeva	PERSON
faba-256	301	3	g. alina	PERSON
faba-256	301	4	z. baimagambetova	PERSON
faba-256	301	5	g. kenges	PERSON
faba-256	302	1	2024	CARDINAL
faba-256	303	1	kazakhstan	GPE
faba-256	304	1	19(1	DATE
faba-256	304	2	157–169	CARDINAL
faba-256	305	1	chitta	ORG
faba-256	305	2	s.	PERSON
faba-256	305	3	h. soni	PERSON
faba-256	306	1	2023	CARDINAL
faba-256	308	1	revista de gestão e secretariado	PERSON
faba-256	308	2	18095–18110	DATE
faba-256	309	1	creswell	ORG
faba-256	309	2	j. w.	PERSON
faba-256	309	3	j. d. creswell	PERSON
faba-256	310	1	2018	DATE
faba-256	311	1	los angeles	GPE
faba-256	312	1	dalton	PERSON
faba-256	312	2	d.r.	GPE
faba-256	312	3	c. m. daily	PERSON
faba-256	312	4	j. l. johnson	PERSON
faba-256	312	5	a. e.	PERSON
faba-256	313	1	2018	DATE
faba-256	315	1	strategic management journal	ORG
faba-256	315	2	30(3	CARDINAL
faba-256	315	3	125	CARDINAL
faba-256	316	1	c. liang	PERSON
faba-256	316	2	z. wanyin	PERSON
faba-256	317	1	2022	CARDINAL
faba-256	318	1	esg	ORG
faba-256	318	2	china	GPE
faba-256	319	1	1592–1609	CARDINAL
faba-256	320	1	el-chaarani, h.	ORG
faba-256	320	2	r. abraham	PERSON
faba-256	321	1	2022	CARDINAL
faba-256	322	1	lebanese	NORP
faba-256	322	2	20192021	DATE
faba-256	323	1	15(5	ORG
faba-256	323	2	203	CARDINAL
faba-256	324	1	eni	ORG
faba-256	324	2	c. j. madukwe	PERSON
faba-256	324	3	c. b. ezeilo	PERSON
faba-256	325	1	2022	CARDINAL
faba-256	326	1	nigeria	GPE
faba-256	327	1	journal of social science and humanities	ORG
faba-256	327	2	2(1	CARDINAL
faba-256	327	3	32-40	CARDINAL
faba-256	328	1	fenty	ORG
faba-256	328	2	m. hanifah	PERSON
faba-256	329	1	2023	CARDINAL
faba-256	330	1	asian	NORP
faba-256	330	2	guizani	PERSON
faba-256	330	3	m.	PERSON
faba-256	330	4	g. abdalkrim	PERSON
faba-256	331	1	2022	CARDINAL
faba-256	333	1	malaysia	GPE
faba-256	334	1	asia-pacific journal	LOC
faba-256	334	2	287–306	CARDINAL
faba-256	335	1	a.	PERSON
faba-256	335	2	t. taurgut	ORG
faba-256	336	1	2023	CARDINAL
faba-256	338	1	iranian	NORP
faba-256	338	2	16(1	CARDINAL
faba-256	338	3	79	CARDINAL
faba-256	339	1	hasan	PERSON
faba-256	339	2	i.	PERSON
faba-256	339	3	f. mohammed	PERSON
faba-256	340	1	2023	CARDINAL
faba-256	341	1	50-67	CARDINAL
faba-256	342	1	hassan	PERSON
faba-256	342	2	m. 2023	PERSON
faba-256	343	1	asian	NORP
faba-256	344	1	9(3	DATE
faba-256	345	1	hermalin	PERSON
faba-256	345	2	b. e.	PERSON
faba-256	345	3	m. s. weisbach	PERSON
faba-256	346	1	2018	DATE
faba-256	348	1	the rand journal of economics	ORG
faba-256	348	2	29(4):589-606	CARDINAL
faba-256	349	1	jagirani	NORP
faba-256	349	2	t. s.	GPE
faba-256	349	3	l. c. chee	PERSON
faba-256	349	4	z. b. kosim	PERSON
faba-256	350	1	2023	CARDINAL
faba-256	352	1	20	CARDINAL
faba-256	352	2	1	CARDINAL
faba-256	352	3	69	CARDINAL
faba-256	353	1	jensen m. c.	PERSON
faba-256	353	2	h. w. meckling	PERSON
faba-256	354	1	1976	DATE
faba-256	356	1	3(4	CARDINAL
faba-256	356	2	305-360	DATE
faba-256	357	1	judita a.	PERSON
faba-256	357	2	s. daila	PERSON
faba-256	357	3	r. kristina	PERSON
faba-256	358	1	2022	CARDINAL
faba-256	359	1	lithuania	GPE
faba-256	360	1	1	CARDINAL
faba-256	361	1	a.	PERSON
faba-256	361	2	o. dahunsi	PERSON
faba-256	361	3	f. o. okeme	PERSON
faba-256	362	1	2021	CARDINAL
faba-256	363	1	asimiyu k. adegoke	PERSON
faba-256	363	2	akinwumi o. akinola	PERSON
faba-256	363	3	7	CARDINAL
faba-256	363	4	1	CARDINAL
faba-256	363	5	2025 54	DATE
faba-256	363	6	nigeria	GPE
faba-256	363	7	business & management	ORG
faba-256	363	8	8	CARDINAL
faba-256	363	9	1	CARDINAL
faba-256	363	10	m.	PERSON
faba-256	363	11	j. w. lorsch	PERSON
faba-256	364	1	1992	DATE
faba-256	366	1	48(1	CARDINAL
faba-256	366	2	59	CARDINAL
faba-256	367	1	s. s. 2023	PERSON
faba-256	368	1	jordan	GPE
faba-256	369	1	international journal of professional business review	ORG
faba-256	369	2	8(3	DATE
faba-256	370	1	https://doi.org/10.26668/businessreview/2023.v8i3.572 martin	PERSON
faba-256	370	2	a.	PERSON
faba-256	370	3	marcel	GPE
faba-256	370	4	2020	DATE
faba-256	371	1	the united kingdom	GPE
faba-256	372	1	european journal	ORG
faba-256	372	2	6(4	CARDINAL
faba-256	373	1	m., s. selly	PERSON
faba-256	373	2	s. sherlytan	PERSON
faba-256	373	3	s. m. natalia	PERSON
faba-256	373	4	r. apryanisaragih	PERSON
faba-256	374	1	2022	CARDINAL
faba-256	375	1	dar	GPE
faba-256	375	2	cr, roa	GPE
faba-256	375	3	2016-2020	DATE
faba-256	376	1	1(7	DATE
faba-256	376	2	954	CARDINAL
faba-256	377	1	h.	PERSON
faba-256	377	2	s. migliori	PERSON
faba-256	377	3	s. mohsni	PERSON
faba-256	378	1	2022	CARDINAL
faba-256	380	1	meditari accountancy	ORG
faba-256	380	2	31(3	CARDINAL
faba-256	380	3	706–728	CARDINAL
faba-256	382	1	musa	PERSON
faba-256	382	2	h. m.	PERSON
faba-256	382	3	m. d. tahir	PERSON
faba-256	383	1	2024	DATE
faba-256	384	1	nigeria	GPE
faba-256	385	1	fuoye journal of finance	ORG
faba-256	385	2	6(1	CARDINAL
faba-256	385	3	110127	DATE
faba-256	386	1	mustapha	PERSON
faba-256	386	2	f. g.	PERSON
faba-256	386	3	i. a. adamu	PERSON
faba-256	386	4	z. abdullahi	PERSON
faba-256	386	5	2024	CARDINAL
faba-256	388	1	1	CARDINAL
faba-256	389	1	najat	PERSON
faba-256	389	2	s. m.	PERSON
faba-256	389	3	m. a. elsadig	PERSON
faba-256	390	1	2022	CARDINAL
faba-256	391	1	iraqi	NORP
faba-256	391	2	6(4	CARDINAL
faba-256	391	3	34-45	DATE
faba-256	392	1	nguyen	PERSON
faba-256	392	2	t. h. h.	ORG
faba-256	392	3	k. l. tran	PERSON
faba-256	393	1	2023	CARDINAL
faba-256	394	1	vietnam	GPE
faba-256	394	2	economics & finance	ORG
faba-256	394	3	1-20	CARDINAL
faba-256	395	1	f. o.	PERSON
faba-256	395	2	a. ogirima	PERSON
faba-256	396	1	2022	CARDINAL
faba-256	398	1	yamtara-wala	PERSON
faba-256	398	2	yajamss	GPE
faba-256	398	3	2	CARDINAL
faba-256	398	4	1	CARDINAL
faba-256	398	5	45	CARDINAL
faba-256	399	1	j. c. anosike	PERSON
faba-256	399	2	i. f. asiegbu	PERSON
faba-256	400	1	2022	CARDINAL
faba-256	401	1	nigeria	GPE
faba-256	402	1	3(14	ORG
faba-256	402	2	1-20	CARDINAL
faba-256	403	1	oladokun	PERSON
faba-256	403	2	s. o.ajayi	PERSON
faba-256	403	3	a. o. afolabi	PERSON
faba-256	403	4	t. o. gbadamosi	NORP
faba-256	404	1	2020	DATE
faba-256	405	1	nigeria	GPE
faba-256	406	1	12	CARDINAL
faba-256	406	2	olaniyan	PERSON
faba-256	406	3	o. r.	PERSON
faba-256	406	4	a. adegoroye	PERSON
faba-256	407	1	2024	CARDINAL
faba-256	408	1	nigerian	NORP
faba-256	409	1	european journal	ORG
faba-256	409	2	2(2	CARDINAL
faba-256	409	3	809	CARDINAL
faba-256	410	1	e. e.	PERSON
faba-256	410	2	n. a. emeka-nwokeji	PERSON
faba-256	411	1	2021	CARDINAL
faba-256	412	1	nigeria	GPE
faba-256	413	1	european journal of accounting	ORG
faba-256	413	2	9	CARDINAL
faba-256	413	3	26-43	CARDINAL
faba-256	414	1	patrick	ORG
faba-256	414	2	2024	CARDINAL
faba-256	415	1	ibanda municipality western uganda	ORG
faba-256	417	1	metropolitan journal of business & economics	ORG
faba-256	417	2	763–779	CARDINAL
faba-256	418	1	peter	PERSON
faba-256	418	2	t., m. otieno	PERSON
faba-256	418	3	k. achieng	PERSON
faba-256	418	4	2021	DATE
faba-256	419	1	kenya	GPE
faba-256	420	1	african journal of financial management	ORG
faba-256	420	2	112–129	CARDINAL
faba-256	421	1	safieddine, a.	PERSON
faba-256	421	2	h. daouk	PERSON
faba-256	422	1	2021	CARDINAL
faba-256	424	1	85	CARDINAL
faba-256	425	1	slama, r. b., a. ajina	PERSON
faba-256	426	1	2019	DATE
faba-256	427	1	france	GPE
faba-256	428	1	7(1	DATE
faba-256	428	2	1–25	CARDINAL
faba-256	428	3	suratman, a.	PERSON
faba-256	428	4	a. erlangga	PERSON
faba-256	428	5	a. budiarti	PERSON
faba-256	429	1	2024	DATE
faba-256	431	1	8(7	DATE
faba-256	431	2	540	CARDINAL
faba-256	431	3	z.	PERSON
faba-256	431	4	f. samuel	PERSON
faba-256	431	5	g. ding.	PERSON
faba-256	432	1	2019	DATE
faba-256	433	1	ghana	GPE
faba-256	433	2	9(4	CARDINAL
faba-256	433	3	2162-4860	CARDINAL
faba-256	434	1	2018	DATE
faba-256	436	1	17(1	CARDINAL
faba-256	436	2	23	CARDINAL
faba-256	437	1	udoh	ORG
faba-256	437	2	e. j. 2022	PERSON
faba-256	438	1	nigeria	GPE
faba-256	439	1	nigerian journal of financial analysis	ORG
faba-256	439	2	8(2	DATE
faba-256	439	3	56–73	CARDINAL
faba-256	440	1	van der walt	PERSON
faba-256	440	2	c. ingley	PERSON
faba-256	441	1	2021	CARDINAL
faba-256	443	1	8(2):77-91	CARDINAL
faba-256	444	1	widhaistuti r.,	PERSON
faba-256	444	2	a. nurkhin	PERSON
faba-256	444	3	susilowati	PERSON
faba-256	445	1	2019	DATE
faba-256	447	1	15(1	DATE
faba-256	447	2	34	CARDINAL
faba-256	447	3	asimiyu k. adegoke	PERSON
faba-256	447	4	akinwumi o. akinola	PERSON
faba-256	447	5	7	CARDINAL
faba-256	447	6	1	CARDINAL
faba-256	447	7	2025	CARDINAL
faba-256	447	8	55	CARDINAL
faba-256	447	9	willey	ORG
faba-256	447	10	m. deburuine	PERSON
faba-256	448	1	2023	CARDINAL
faba-256	449	1	11(2	CARDINAL
faba-256	449	2	149	CARDINAL
faba-256	449	3	wirawan	PERSON
faba-256	449	4	j.	PERSON
faba-256	449	5	a. p. willim	PERSON
faba-256	450	1	2024	CARDINAL
faba-256	451	1	indonesian	NORP
faba-256	452	1	journal of asian	ORG
faba-256	452	2	4(4	PRODUCT
faba-256	452	3	8–18	DATE
faba-256	453	1	yousef	PERSON
faba-256	453	2	a. n.	PERSON
faba-256	453	3	r. taha	PERSON
faba-256	453	4	s. n. muhmad	PERSON
faba-256	454	1	2023	CARDINAL
faba-256	455	1	the middle east	LOC
faba-256	455	2	north africa	GPE
faba-256	456	1	journal of international studies	ORG
faba-256	456	2	19(2	CARDINAL
faba-256	456	3	93	CARDINAL
faba-256	457	1	yusuf	PERSON
faba-256	457	2	a. a.	PERSON
faba-256	457	3	j. o. adeoye	PERSON
faba-256	458	1	2020	DATE
faba-256	459	1	nigeria	GPE
faba-256	460	1	journal of finance	ORG
faba-256	460	2	healthcare	ORG
faba-256	460	3	8(4	CARDINAL
faba-256	460	4	201	CARDINAL
faba-256	461	1	zaid	NORP
faba-256	461	2	m. a. a.	PERSON
faba-256	461	3	m. wang	PERSON
faba-256	461	4	m. adib	PERSON
faba-256	461	5	a. sahyouni	PERSON
faba-256	461	6	s. t. f. abuhijleh	PERSON
faba-256	462	1	2020	DATE
faba-256	464	1	251	CARDINAL
faba-256	464	2	119652	DATE