id	sid	eid	entity	type
faba-281	1	1	235	CARDINAL
faba-281	1	2	7	CARDINAL
faba-281	1	3	2	CARDINAL
faba-281	1	4	2025	DATE
faba-281	1	5	issn 2603-5324 doi:	PERSON
faba-281	2	1	nigeria	GPE
faba-281	2	2	1	CARDINAL
faba-281	2	3	abubakar 2	ORG
faba-281	2	4	university kano	ORG
faba-281	2	5	nigeria1	GPE
faba-281	2	6	university kano	ORG
faba-281	2	7	nigeria2	NORP
faba-281	2	8	10	CARDINAL
faba-281	2	9	june 2025	DATE
faba-281	2	10	16	CARDINAL
faba-281	2	11	november 2025	DATE
faba-281	2	12	20	CARDINAL
faba-281	2	13	november 2025	DATE
faba-281	2	14	nigerian	NORP
faba-281	4	1	2012-2022	DATE
faba-281	4	2	nigeria	GPE
faba-281	4	3	1995	DATE
faba-281	6	1	mps	PERSON
faba-281	7	1	2	CARDINAL
faba-281	10	1	nigeria	GPE
faba-281	12	1	jel	ORG
faba-281	13	1	modibbo abubakar / finance	ORG
faba-281	13	2	7	CARDINAL
faba-281	13	3	2	CARDINAL
faba-281	13	4	2025	CARDINAL
faba-281	13	5	236	CARDINAL
faba-281	15	1	13	CARDINAL
faba-281	17	1	today	DATE
faba-281	17	2	160	CARDINAL
faba-281	17	3	nigeria	GPE
faba-281	18	1	nigeria	GPE
faba-281	18	2	2012	DATE
faba-281	19	1	council of nigeria	ORG
faba-281	21	1	nestlé nigeria plc	ORG
faba-281	21	2	dangote sugar refinery plc	ORG
faba-281	21	3	nigeria plc	ORG
faba-281	21	4	unilever nigeria plc	ORG
faba-281	21	5	the nigerian exchange	ORG
faba-281	22	1	nigeria	GPE
faba-281	23	1	2	CARDINAL
faba-281	23	2	3	CARDINAL
faba-281	24	1	1	CARDINAL
faba-281	24	2	2	CARDINAL
faba-281	24	3	3	CARDINAL
faba-281	25	1	nigeria	GPE
faba-281	26	1	2008	DATE
faba-281	27	1	fasb	ORG
faba-281	28	1	2020	DATE
faba-281	28	2	nicholls 2020	ORG
faba-281	28	3	2023	CARDINAL
faba-281	29	1	nigerian	NORP
faba-281	31	1	nigeria	GPE
faba-281	32	1	2023	CARDINAL
faba-281	36	1	2017	CARDINAL
faba-281	36	2	siekkinen	PERSON
faba-281	36	3	2016	CARDINAL
faba-281	38	1	nigeria	GPE
faba-281	39	1	usman et al.	ORG
faba-281	39	2	2017	DATE
faba-281	39	3	abubakar 2018	PERSON
faba-281	44	1	2010	DATE
faba-281	44	2	u.s.	GPE
faba-281	44	3	3	CARDINAL
faba-281	45	1	nicholls	ORG
faba-281	45	2	2020	DATE
faba-281	45	3	european	NORP
faba-281	45	4	canadian	NORP
faba-281	46	1	2020	DATE
faba-281	46	2	ifrs 9	DATE
faba-281	46	3	39	DATE
faba-281	47	1	ahmad	PERSON
faba-281	47	2	2015	CARDINAL
faba-281	47	3	jordanian	NORP
faba-281	47	4	mohammed	PERSON
faba-281	47	5	2020	DATE
faba-281	47	6	2	CARDINAL
faba-281	47	7	jordan	GPE
faba-281	48	1	nigerian	NORP
faba-281	49	1	abubakar	PERSON
faba-281	49	2	2018	DATE
faba-281	51	1	2023	CARDINAL
faba-281	54	1	covid-19	PERSON
faba-281	54	2	modibbo abubakar / finance	ORG
faba-281	54	3	7	CARDINAL
faba-281	54	4	2	CARDINAL
faba-281	54	5	237	CARDINAL
faba-281	56	1	2	CARDINAL
faba-281	56	2	3	CARDINAL
faba-281	57	1	nigeria	GPE
faba-281	58	1	nigeria	GPE
faba-281	59	1	2020	DATE
faba-281	59	2	nigerian	NORP
faba-281	59	3	2018	DATE
faba-281	63	1	nigerian	NORP
faba-281	64	1	1995	DATE
faba-281	67	1	nigeria	GPE
faba-281	69	1	nigeria	GPE
faba-281	70	1	i.	PERSON
faba-281	70	2	1	CARDINAL
faba-281	70	3	nigeria	GPE
faba-281	72	1	2	CARDINAL
faba-281	72	2	nigeria	GPE
faba-281	73	1	iii.	PERSON
faba-281	73	2	3	CARDINAL
faba-281	73	3	nigeria	GPE
faba-281	74	1	1	CARDINAL
faba-281	74	2	2	CARDINAL
faba-281	74	3	3	CARDINAL
faba-281	74	4	nigeria	GPE
faba-281	75	1	nigeria	GPE
faba-281	76	1	1	CARDINAL
faba-281	76	2	nigeria	GPE
faba-281	77	1	2	CARDINAL
faba-281	77	2	nigeria	GPE
faba-281	78	1	3	CARDINAL
faba-281	78	2	nigeria	GPE
faba-281	79	1	1	CARDINAL
faba-281	79	2	2	CARDINAL
faba-281	79	3	3	CARDINAL
faba-281	79	4	nigeria	GPE
faba-281	80	1	h05: audit committee	ORG
faba-281	80	2	nigeria	GPE
faba-281	81	1	nigeria	GPE
faba-281	82	1	nigeria	GPE
faba-281	82	2	post-ifrs 13	EVENT
faba-281	86	1	modibbo abubakar / finance	ORG
faba-281	86	2	7	CARDINAL
faba-281	86	3	2	CARDINAL
faba-281	86	4	2025	CARDINAL
faba-281	86	5	238	CARDINAL
faba-281	87	1	the 1930s	DATE
faba-281	87	2	paton	ORG
faba-281	87	3	littleton	PERSON
faba-281	88	1	paton	PERSON
faba-281	88	2	littleton	PERSON
faba-281	89	1	the 1950s	DATE
faba-281	90	1	macneal	PERSON
faba-281	92	1	u.s.	GPE
faba-281	92	2	fasb	ORG
faba-281	92	3	107	CARDINAL
faba-281	92	4	157	CARDINAL
faba-281	92	5	2	CARDINAL
faba-281	92	6	16	CARDINAL
faba-281	92	7	32	CARDINAL
faba-281	92	8	39	CARDINAL
faba-281	92	9	40	CARDINAL
faba-281	92	10	41	CARDINAL
faba-281	92	11	ifrs 3	DATE
faba-281	93	1	13 later	DATE
faba-281	94	1	three	CARDINAL
faba-281	94	2	ifrs 13	DATE
faba-281	97	1	1	CARDINAL
faba-281	98	1	2	CARDINAL
faba-281	98	2	3	CARDINAL
faba-281	99	1	three	CARDINAL
faba-281	99	2	ifrs 13	DATE
faba-281	99	3	1	CARDINAL
faba-281	100	1	2	CARDINAL
faba-281	101	1	3	CARDINAL
faba-281	102	1	1	CARDINAL
faba-281	102	2	2	CARDINAL
faba-281	102	3	3	CARDINAL
faba-281	103	1	2008	DATE
faba-281	103	2	fasb	ORG
faba-281	103	3	2	CARDINAL
faba-281	106	1	miller	ORG
faba-281	106	2	modigliani	PERSON
faba-281	106	3	1966	DATE
faba-281	106	4	first	ORDINAL
faba-281	106	5	barth et al	PERSON
faba-281	107	1	2001, 2008	DATE
faba-281	107	2	2002	DATE
faba-281	108	1	1980	DATE
faba-281	109	1	1995	DATE
faba-281	109	2	1999	DATE
faba-281	109	3	bell	ORG
faba-281	109	4	1961	DATE
faba-281	111	1	nigeria	GPE
faba-281	113	1	penman	ORG
faba-281	113	2	2007	DATE
faba-281	113	3	laux	PERSON
faba-281	113	4	2009	DATE
faba-281	113	5	emerson et al	ORG
faba-281	114	1	2010	DATE
faba-281	115	1	3	CARDINAL
faba-281	117	1	2010	DATE
faba-281	117	2	u.s.	GPE
faba-281	117	3	1	CARDINAL
faba-281	117	4	2 fvs	QUANTITY
faba-281	117	5	3	CARDINAL
faba-281	118	1	3	CARDINAL
faba-281	119	1	2014	DATE
faba-281	119	2	3	CARDINAL
faba-281	120	1	song	PERSON
faba-281	120	2	2015	CARDINAL
faba-281	120	3	du et al	PERSON
faba-281	121	1	2014	DATE
faba-281	121	2	3	CARDINAL
faba-281	121	3	2	CARDINAL
faba-281	122	1	2015	CARDINAL
faba-281	122	2	2008–2009	CARDINAL
faba-281	122	3	2012–2013	CARDINAL
faba-281	123	1	ahmad	PERSON
faba-281	123	2	aladwan	PERSON
faba-281	123	3	2015	CARDINAL
faba-281	123	4	modibbo abubakar / finance	ORG
faba-281	123	5	7	CARDINAL
faba-281	123	6	2	CARDINAL
faba-281	123	7	2025	CARDINAL
faba-281	123	8	239	CARDINAL
faba-281	123	9	jordanian	NORP
faba-281	124	1	singapore	GPE
faba-281	124	2	2015	DATE
faba-281	124	3	1	CARDINAL
faba-281	124	4	2	CARDINAL
faba-281	124	5	3	CARDINAL
faba-281	125	1	lawrence et al	PERSON
faba-281	126	1	2016	DATE
faba-281	126	2	u.s.	GPE
faba-281	127	1	goh et al	PERSON
faba-281	128	1	2015	DATE
faba-281	128	2	3	CARDINAL
faba-281	128	3	u.s.	GPE
faba-281	128	4	1	CARDINAL
faba-281	128	5	2	CARDINAL
faba-281	129	1	kisseleva	PERSON
faba-281	129	2	lorenz	PERSON
faba-281	129	3	2016	DATE
faba-281	129	4	3 fvs	QUANTITY
faba-281	129	5	european	NORP
faba-281	130	1	adwan	PERSON
faba-281	130	2	2016	DATE
faba-281	130	3	1	CARDINAL
faba-281	130	4	3	CARDINAL
faba-281	130	5	european	NORP
faba-281	131	1	siekkinen	PERSON
faba-281	131	2	2015	DATE
faba-281	131	3	1	CARDINAL
faba-281	132	1	li	PERSON
faba-281	132	2	2016	DATE
faba-281	132	3	china	GPE
faba-281	132	4	1	CARDINAL
faba-281	132	5	2	CARDINAL
faba-281	132	6	3	CARDINAL
faba-281	133	1	2016	CARDINAL
faba-281	133	2	u.s.	GPE
faba-281	133	3	3	CARDINAL
faba-281	134	1	chung et al	PERSON
faba-281	135	1	2016	CARDINAL
faba-281	135	2	3	CARDINAL
faba-281	136	1	2017	CARDINAL
faba-281	136	2	1	CARDINAL
faba-281	136	3	2	CARDINAL
faba-281	136	4	german	NORP
faba-281	136	5	3	CARDINAL
faba-281	136	6	siekkinen	PERSON
faba-281	136	7	2016	CARDINAL
faba-281	136	8	3	CARDINAL
faba-281	136	9	european	NORP
faba-281	137	1	novotny-farkas	ORG
faba-281	137	2	2017	CARDINAL
faba-281	138	1	wang et al	PERSON
faba-281	139	1	2017	CARDINAL
faba-281	139	2	1	CARDINAL
faba-281	139	3	china	GPE
faba-281	139	4	3	CARDINAL
faba-281	140	1	freeman et al	PERSON
faba-281	141	1	2017	CARDINAL
faba-281	141	2	1	CARDINAL
faba-281	141	3	u.s.	GPE
faba-281	141	4	2	CARDINAL
faba-281	141	5	3	CARDINAL
faba-281	142	1	bandyopadhyay et al	PERSON
faba-281	143	1	2017	CARDINAL
faba-281	143	2	canadian	NORP
faba-281	146	1	nigeria	GPE
faba-281	146	2	usman et al	PERSON
faba-281	147	1	2017	CARDINAL
faba-281	148	1	abubakar	PERSON
faba-281	148	2	2018	DATE
faba-281	148	3	nigerian	NORP
faba-281	149	1	daas	PERSON
faba-281	149	2	jamal	PERSON
faba-281	149	3	2018	DATE
faba-281	149	4	palestine	GPE
faba-281	149	5	3	CARDINAL
faba-281	150	1	zamora	ORG
faba-281	150	2	2018	DATE
faba-281	150	3	hca	ORG
faba-281	151	1	fortin et al	PERSON
faba-281	151	2	2020	DATE
faba-281	151	3	u.s.	GPE
faba-281	152	1	adwan et al	PERSON
faba-281	153	1	2020	DATE
faba-281	153	2	european	NORP
faba-281	154	1	mohammed	PERSON
faba-281	154	2	2020	DATE
faba-281	154	3	jordan	GPE
faba-281	154	4	1	CARDINAL
faba-281	154	5	2	CARDINAL
faba-281	155	1	mechelli	PERSON
faba-281	155	2	2020	DATE
faba-281	155	3	ifrs 9	DATE
faba-281	156	1	nicholls	PERSON
faba-281	156	2	2020	DATE
faba-281	156	3	3	CARDINAL
faba-281	156	4	eu	GPE
faba-281	156	5	canadian	NORP
faba-281	157	1	tsadira	PERSON
faba-281	157	2	2020	DATE
faba-281	157	3	european	NORP
faba-281	157	4	norwegian	NORP
faba-281	158	1	zhang	PERSON
faba-281	158	2	2022	CARDINAL
faba-281	160	1	2023	CARDINAL
faba-281	160	2	nigerian	NORP
faba-281	161	1	nigerian	NORP
faba-281	162	1	abubakar	PERSON
faba-281	162	2	abubakar	PERSON
faba-281	162	3	2015	DATE
faba-281	163	1	abubakar	PERSON
faba-281	163	2	abubakar	PERSON
faba-281	163	3	2015	DATE
faba-281	164	1	abubakar	PERSON
faba-281	164	2	2024	CARDINAL
faba-281	164	3	nigerian	NORP
faba-281	165	1	abubakar	PERSON
faba-281	165	2	2025	DATE
faba-281	165	3	2	CARDINAL
faba-281	165	4	1	CARDINAL
faba-281	166	1	3	CARDINAL
faba-281	166	2	2	CARDINAL
faba-281	167	1	nigeria	GPE
faba-281	169	1	first	ORDINAL
faba-281	169	2	nigerian	NORP
faba-281	169	3	second	ORDINAL
faba-281	170	1	third	ORDINAL
faba-281	171	1	modibbo abubakar / finance	ORG
faba-281	171	2	7	CARDINAL
faba-281	171	3	2	CARDINAL
faba-281	171	4	2025	CARDINAL
faba-281	171	5	240	CARDINAL
faba-281	171	6	nigerian	NORP
faba-281	173	1	nigeria	GPE
faba-281	175	1	barth et al.	PERSON
faba-281	175	2	2001	DATE
faba-281	175	3	2010	DATE
faba-281	175	4	abubakar 2018	PERSON
faba-281	176	1	25	CARDINAL
faba-281	176	2	december 2022	DATE
faba-281	177	1	nigeria	GPE
faba-281	178	1	2012–2022	CARDINAL
faba-281	180	1	guinness breweries plc	ORG
faba-281	180	2	multi-trex food plc	ORG
faba-281	180	3	jos breweries plc	ORG
faba-281	181	1	dn tyre & rubber plc	ORG
faba-281	181	2	mandrid plc	PERSON
faba-281	181	3	bua foods plc	ORG
faba-281	181	4	2022	CARDINAL
faba-281	182	1	17	CARDINAL
faba-281	183	1	nigeria	GPE
faba-281	183	2	2010	DATE
faba-281	185	1	annual	DATE
faba-281	186	1	ngx daily	ORG
faba-281	187	1	90 days	DATE
faba-281	187	2	year-end	DATE
faba-281	187	3	barth et al	PERSON
faba-281	188	1	2001	DATE
faba-281	189	1	ols	ORG
faba-281	191	1	ibm	ORG
faba-281	191	2	cfi	PERSON
faba-281	191	3	tli	ORG
faba-281	192	1	nigerian	NORP
faba-281	193	1	one	CARDINAL
faba-281	193	2	frq	PERSON
faba-281	194	1	1995	DATE
faba-281	201	1	1	CARDINAL
faba-281	201	2	year	DATE
faba-281	201	3	year	DATE
faba-281	201	4	year	DATE
faba-281	202	1	nigeria	GPE
faba-281	202	2	modibbo abubakar / finance	ORG
faba-281	202	3	7	CARDINAL
faba-281	202	4	2	CARDINAL
faba-281	202	5	241	CARDINAL
faba-281	209	1	2	CARDINAL
faba-281	209	2	ac	ORG
faba-281	209	3	aci	ORG
faba-281	210	1	1	CARDINAL
faba-281	210	2	1	CARDINAL
faba-281	211	1	n mps	PERSON
faba-281	211	2	267.155 1.000	MONEY
faba-281	211	3	187	CARDINAL
faba-281	211	4	187	CARDINAL
faba-281	211	5	fva2	ORG
faba-281	211	6	1.073 5.298 0.000 57.100	QUANTITY
faba-281	211	7	187	CARDINAL
faba-281	211	8	fva3	ORG
faba-281	211	9	5.158	CARDINAL
faba-281	211	10	187	CARDINAL
faba-281	211	11	0.010 178.00	CARDINAL
faba-281	211	12	2.734	MONEY
faba-281	211	13	187	CARDINAL
faba-281	211	14	0.030 257.00 2.105	QUANTITY
faba-281	211	15	187	CARDINAL
faba-281	211	16	2.029	MONEY
faba-281	211	17	7.116 187	CARDINAL
faba-281	211	18	5.689	CARDINAL
faba-281	211	19	3.887	CARDINAL
faba-281	211	20	2.667	CARDINAL
faba-281	211	21	amf	ORG
faba-281	211	22	3.561	CARDINAL
faba-281	211	23	0.688 2.000 5.000	MONEY
faba-281	211	24	2.793	CARDINAL
faba-281	211	25	187	MONEY
faba-281	211	26	18.567	CARDINAL
faba-281	211	27	3.652	MONEY
faba-281	211	28	0.481	CARDINAL
faba-281	211	29	0.501	MONEY
faba-281	211	30	0.246	MONEY
faba-281	211	31	13.652	CARDINAL
faba-281	211	32	afx	ORG
faba-281	211	33	0.492	CARDINAL
faba-281	211	34	1.001	CARDINAL
faba-281	211	35	187	CARDINAL
faba-281	211	36	acg	ORG
faba-281	211	37	0.663	CARDINAL
faba-281	211	38	1.476	CARDINAL
faba-281	211	39	aci 4.118 0.662	PERSON
faba-281	211	40	2.272	CARDINAL
faba-281	211	41	12.396	CARDINAL
faba-281	212	1	61.770	CARDINAL
faba-281	212	2	187	CARDINAL
faba-281	212	3	114.42	CARDINAL
faba-281	212	4	1.575	MONEY
faba-281	212	5	187	CARDINAL
faba-281	212	6	48.941	CARDINAL
faba-281	212	7	7.000	MONEY
faba-281	212	8	0.023	CARDINAL
faba-281	212	9	annual	DATE
faba-281	212	10	nigerian	NORP
faba-281	213	1	mps	PERSON
faba-281	213	2	88.09	CARDINAL
faba-281	213	3	1	CARDINAL
faba-281	213	4	1,557	CARDINAL
faba-281	214	1	1	CARDINAL
faba-281	214	2	1.61 billion	MONEY
faba-281	214	3	2	CARDINAL
faba-281	214	4	fva2	ORG
faba-281	215	1	1.07 billion	MONEY
faba-281	215	2	3	CARDINAL
faba-281	215	3	fva3	ORG
faba-281	215	4	104.28 billion	MONEY
faba-281	216	1	1	CARDINAL
faba-281	216	2	19.23 billion	MONEY
faba-281	216	3	2	CARDINAL
faba-281	217	1	33.17 billion	MONEY
faba-281	217	2	3	CARDINAL
faba-281	217	3	53.64 billion	MONEY
faba-281	219	1	about 6	CARDINAL
faba-281	219	2	cama 2020	ORG
faba-281	219	3	2018	DATE
faba-281	220	1	2	CARDINAL
faba-281	220	2	4	CARDINAL
faba-281	220	3	quarterly	DATE
faba-281	221	1	attendance	PERSON
faba-281	221	2	19	CARDINAL
faba-281	222	1	nearly 94%	PERCENT
faba-281	222	2	about half	CARDINAL
faba-281	223	1	66%	PERCENT
faba-281	224	1	about half	CARDINAL
faba-281	225	1	aci	ORG
faba-281	225	2	4.12	CARDINAL
faba-281	226	1	modibbo abubakar / finance	ORG
faba-281	226	2	7	CARDINAL
faba-281	226	3	2	CARDINAL
faba-281	226	4	242	CARDINAL
faba-281	227	1	12.39	CARDINAL
faba-281	227	2	63	DATE
faba-281	227	3	3.08	CARDINAL
faba-281	228	1	114.42 billion	MONEY
faba-281	228	2	0.06 billion	MONEY
faba-281	228	3	667 billion	MONEY
faba-281	229	1	age averaged 49 years	DATE
faba-281	229	2	2012	DATE
faba-281	230	1	nigerian	NORP
faba-281	233	1	2	CARDINAL
faba-281	233	2	2	CARDINAL
faba-281	233	3	0.0000 187 fva1	QUANTITY
faba-281	233	4	100.037	MONEY
faba-281	233	5	0.0000 187	CARDINAL
faba-281	233	6	fva2	ORG
faba-281	233	7	125.790	MONEY
faba-281	233	8	fva3	ORG
faba-281	233	9	0.8652	ORG
faba-281	233	10	6.748 0.0000 187	CARDINAL
faba-281	233	11	1.383	MONEY
faba-281	233	12	aci 0.9682	PERSON
faba-281	233	13	187	CARDINAL
faba-281	233	14	41.200	MONEY
faba-281	233	15	122.787	MONEY
faba-281	233	16	0.0000 187 fva3*aci 0.7683	QUANTITY
faba-281	233	17	0.0000 187	CARDINAL
faba-281	233	18	0.9214	CARDINAL
faba-281	233	19	5.511 0.0000 187 fvl2*aci	MONEY
faba-281	233	20	0.9503 6.991	MONEY
faba-281	233	21	0.0000 187	PRODUCT
faba-281	233	22	0.0000 187	PRODUCT
faba-281	233	23	0.0000 187	CARDINAL
faba-281	233	24	0.9385 8.651	MONEY
faba-281	233	25	0.0000 187	PRODUCT
faba-281	233	26	0.9727 3.841	MONEY
faba-281	233	27	187	CARDINAL
faba-281	235	1	2	CARDINAL
faba-281	235	2	1%	PERCENT
faba-281	235	3	0.0000	CARDINAL
faba-281	235	4	0.2287	CARDINAL
faba-281	236	1	frq	PERSON
faba-281	236	2	mps	PERSON
faba-281	236	3	aci	PERSON
faba-281	236	4	fva1	ORG
faba-281	236	5	fva2	ORG
faba-281	236	6	fva3	GPE
faba-281	236	7	fvl1	GPE
faba-281	236	8	fvl2	GPE
faba-281	236	9	fva1*aci	GPE
faba-281	236	10	fvl3	ORG
faba-281	238	1	gls	ORG
faba-281	239	1	3	CARDINAL
faba-281	240	1	asterisk	ORG
faba-281	242	1	-1	ORG
faba-281	242	2	1	CARDINAL
faba-281	244	1	modibbo abubakar / finance	ORG
faba-281	244	2	7	CARDINAL
faba-281	244	3	2	CARDINAL
faba-281	244	4	243	CARDINAL
faba-281	244	5	3.correlation	CARDINAL
faba-281	244	6	1	CARDINAL
faba-281	244	7	2	CARDINAL
faba-281	244	8	3	CARDINAL
faba-281	245	1	l 3	DATE
faba-281	246	1	1	CARDINAL
faba-281	247	1	2	CARDINAL
faba-281	248	1	3	CARDINAL
faba-281	252	1	mps	PERSON
faba-281	252	2	1.000 fva1 -0.046	QUANTITY
faba-281	252	3	1.000	CARDINAL
faba-281	252	4	fva2	ORG
faba-281	252	5	0.019 1.000	CARDINAL
faba-281	253	1	0.053	CARDINAL
faba-281	253	2	1.000	CARDINAL
faba-281	253	3	0.288	CARDINAL
faba-281	253	4	0.172	CARDINAL
faba-281	253	5	1.000	CARDINAL
faba-281	253	6	0.057	CARDINAL
faba-281	253	7	0.182	CARDINAL
faba-281	253	8	0.015 0.092 1.000	MONEY
faba-281	253	9	0.129	CARDINAL
faba-281	253	10	0.087	CARDINAL
faba-281	254	1	0.090 1.000	CARDINAL
faba-281	254	2	aci 0.247	PERSON
faba-281	254	3	0.045	CARDINAL
faba-281	254	4	0.064 1.000 fva1aci	QUANTITY
faba-281	254	5	0.068 0.264	CARDINAL
faba-281	254	6	1.000	CARDINAL
faba-281	254	7	0.127	CARDINAL
faba-281	254	8	0.169	CARDINAL
faba-281	254	9	0.025	CARDINAL
faba-281	254	10	1.000	CARDINAL
faba-281	254	11	0.099	CARDINAL
faba-281	254	12	0.302	CARDINAL
faba-281	254	13	0.096	CARDINAL
faba-281	254	14	0.126	CARDINAL
faba-281	254	15	0.056 1.000 fvl1aci 0.096	QUANTITY
faba-281	255	1	0.079	CARDINAL
faba-281	255	2	0.137	MONEY
faba-281	256	1	0.198	CARDINAL
faba-281	256	2	0.246	CARDINAL
faba-281	256	3	1.000 fvl2aci 0.112	QUANTITY
faba-281	256	4	0.154	CARDINAL
faba-281	256	5	0.075 0.075 -0.321	QUANTITY
faba-281	256	6	0.179	CARDINAL
faba-281	256	7	0.100	CARDINAL
faba-281	256	8	0.071 1.000	CARDINAL
faba-281	256	9	0.199	CARDINAL
faba-281	256	10	0.055 0.127	CARDINAL
faba-281	256	11	0.174	CARDINAL
faba-281	256	12	0.008	CARDINAL
faba-281	256	13	0.030	CARDINAL
faba-281	256	14	0.376	CARDINAL
faba-281	256	15	1.000	CARDINAL
faba-281	256	16	0.089 0.084	QUANTITY
faba-281	257	1	0.165	CARDINAL
faba-281	257	2	0.339	CARDINAL
faba-281	257	3	0.047	CARDINAL
faba-281	257	4	0.095	CARDINAL
faba-281	257	5	1.000	CARDINAL
faba-281	257	6	0.779	CARDINAL
faba-281	257	7	0.053	CARDINAL
faba-281	257	8	0.219	CARDINAL
faba-281	257	9	0.103 0.209	CARDINAL
faba-281	257	10	0.015 0.078 0.100	CARDINAL
faba-281	257	11	0.075	CARDINAL
faba-281	257	12	0.092	MONEY
faba-281	257	13	1.000	CARDINAL
faba-281	257	14	0.234	CARDINAL
faba-281	259	1	0.205	CARDINAL
faba-281	259	2	0.142	CARDINAL
faba-281	259	3	0.091 0.064	CARDINAL
faba-281	259	4	0.542	CARDINAL
faba-281	261	1	1.000	CARDINAL
faba-281	261	2	0.046	CARDINAL
faba-281	261	3	0.481	CARDINAL
faba-281	261	4	0.123	CARDINAL
faba-281	261	5	0.359	CARDINAL
faba-281	261	6	0.050 0.467	CARDINAL
faba-281	261	7	1.000	CARDINAL
faba-281	261	8	modibbo abubakar / finance	ORG
faba-281	261	9	7	CARDINAL
faba-281	261	10	2	CARDINAL
faba-281	261	11	244	CARDINAL
faba-281	261	12	nigerian	NORP
faba-281	262	1	1	CARDINAL
faba-281	262	2	2	CARDINAL
faba-281	262	3	mps	PERSON
faba-281	263	1	3	CARDINAL
faba-281	263	2	2	CARDINAL
faba-281	263	3	mps	PERSON
faba-281	264	1	1	CARDINAL
faba-281	264	2	3	CARDINAL
faba-281	264	3	mps	PERSON
faba-281	264	4	the 5% and 10%	PERCENT
faba-281	265	1	aci	ORG
faba-281	265	2	mps	PERSON
faba-281	265	3	1%	PERCENT
faba-281	266	1	aci	ORG
faba-281	266	2	mps	PERSON
faba-281	268	1	mps	PERSON
faba-281	268	2	1%	PERCENT
faba-281	270	1	1	CARDINAL
faba-281	270	2	3	CARDINAL
faba-281	272	1	0.80	CARDINAL
faba-281	275	1	1.46	CARDINAL
faba-281	275	2	1.94	CARDINAL
faba-281	275	3	10	CARDINAL
faba-281	276	1	ramsey	PERSON
faba-281	278	1	6.45	CARDINAL
faba-281	278	2	0.092	MONEY
faba-281	279	1	rmsea	PERSON
faba-281	279	2	0.079	CARDINAL
faba-281	279	3	0.0122	CARDINAL
faba-281	279	4	cfi	PERSON
faba-281	279	5	0.998	CARDINAL
faba-281	279	6	0.95	CARDINAL
faba-281	280	1	tli	PRODUCT
faba-281	283	1	4	CARDINAL
faba-281	285	1	modibbo abubakar / finance	ORG
faba-281	285	2	7	CARDINAL
faba-281	285	3	2	CARDINAL
faba-281	285	4	2025	CARDINAL
faba-281	285	5	245	CARDINAL
faba-281	285	6	4	CARDINAL
faba-281	285	7	1 & 2	PRODUCT
faba-281	285	8	2	CARDINAL
faba-281	285	9	0.325 0.000	MONEY
faba-281	286	1	0.353	MONEY
faba-281	286	2	0.574 0.000	MONEY
faba-281	286	3	mps<---fva1	ORG
faba-281	286	4	0.324	CARDINAL
faba-281	286	5	0.062	CARDINAL
faba-281	286	6	mps<---fva3	PERSON
faba-281	286	7	0.743	CARDINAL
faba-281	286	8	0.985 mps <	PERSON
faba-281	286	9	0.085	CARDINAL
faba-281	286	10	0.114 0.036 mps	QUANTITY
faba-281	286	11	0.049	CARDINAL
faba-281	286	12	mps <---aci	PERSON
faba-281	286	13	mps <---fva1*aci -0.098 0.093 mps <---fva2*aci	PERSON
faba-281	286	14	0.103 0.752 mps	QUANTITY
faba-281	286	15	0.012	CARDINAL
faba-281	286	16	0.605 mps <---fvl2*aci	QUANTITY
faba-281	286	17	0.078 0.192 mps	QUANTITY
faba-281	286	18	mps <---fsz	PERSON
faba-281	286	19	0.110 mps <---fge	PERSON
faba-281	286	20	0.022	CARDINAL
faba-281	286	21	0.028	CARDINAL
faba-281	286	22	7.831	CARDINAL
faba-281	286	23	ibm	ORG
faba-281	286	24	nigerian	NORP
faba-281	287	1	67.6%	PERCENT
faba-281	287	2	mps	PERSON
faba-281	288	1	mps	PERSON
faba-281	288	2	1%	PERCENT
faba-281	289	1	nigeria	GPE
faba-281	290	1	barth et al.	PERSON
faba-281	290	2	2001	DATE
faba-281	290	3	ohlson 1995	DATE
faba-281	290	4	abubakar	PERSON
faba-281	290	5	2018	DATE
faba-281	290	6	2023	CARDINAL
faba-281	291	1	mps	PERSON
faba-281	292	1	1	CARDINAL
faba-281	293	1	1	CARDINAL
faba-281	293	2	1	CARDINAL
faba-281	293	3	nigerian	NORP
faba-281	294	1	3	CARDINAL
faba-281	294	2	fva3	ORG
faba-281	294	3	3	CARDINAL
faba-281	294	4	3	CARDINAL
faba-281	295	1	2	CARDINAL
faba-281	296	1	2	CARDINAL
faba-281	296	2	fva2	ORG
faba-281	296	3	2	CARDINAL
faba-281	296	4	mps	PERSON
faba-281	296	5	10%	PERCENT
faba-281	297	1	2	CARDINAL
faba-281	297	2	2	CARDINAL
faba-281	297	3	nigerian	NORP
faba-281	298	1	1	CARDINAL
faba-281	298	2	2	CARDINAL
faba-281	298	3	3	CARDINAL
faba-281	298	4	4	CARDINAL
faba-281	299	1	2	CARDINAL
faba-281	301	1	2010	DATE
faba-281	302	1	2020	DATE
faba-281	302	2	nigeria	GPE
faba-281	303	1	siekkinen	ORG
faba-281	303	2	2016	DATE
faba-281	303	3	2020	DATE
faba-281	304	1	2020	DATE
faba-281	304	2	1	CARDINAL
faba-281	304	3	jordan	GPE
faba-281	306	1	mps	PERSON
faba-281	306	2	nigerian	NORP
faba-281	307	1	5%	PERCENT
faba-281	309	1	aci	ORG
faba-281	309	2	modibbo abubakar / finance	ORG
faba-281	309	3	7	CARDINAL
faba-281	309	4	2	CARDINAL
faba-281	309	5	68.8%	PERCENT
faba-281	311	1	fva1aci	CARDINAL
faba-281	311	2	mps	PERSON
faba-281	311	3	10%	PERCENT
faba-281	312	1	1	CARDINAL
faba-281	315	1	2010	DATE
faba-281	315	2	2015	DATE
faba-281	316	1	2017	CARDINAL
faba-281	316	2	fva under ifrs 13	ORG
faba-281	317	1	5	CARDINAL
faba-281	318	1	nigeria	GPE
faba-281	319	1	cohen et al	PERSON
faba-281	319	2	2008	DATE
faba-281	320	1	beasley et al	PERSON
faba-281	321	1	2000	DATE
faba-281	322	1	krishnan et al	PERSON
faba-281	323	1	2011	DATE
faba-281	324	1	cardinaels	GPE
faba-281	324	2	2014	DATE
faba-281	325	1	2017	CARDINAL
faba-281	326	1	nigerian	NORP
faba-281	328	1	nigerian	NORP
faba-281	329	1	2	CARDINAL
faba-281	331	1	nigeria	GPE
faba-281	332	1	nigerian	NORP
faba-281	334	1	nigeria	GPE
faba-281	335	1	nigerian	NORP
faba-281	336	1	2	CARDINAL
faba-281	338	1	nigerian	NORP
faba-281	339	1	sec	ORG
faba-281	343	1	kabiru isa dandago	PERSON
faba-281	343	2	modibbo abubakar / finance	ORG
faba-281	343	3	7	CARDINAL
faba-281	343	4	2	CARDINAL
faba-281	343	5	2025	CARDINAL
faba-281	343	6	247	CARDINAL
faba-281	343	7	abubakar, a. a. 2018	ORG
faba-281	344	1	nigerian	NORP
faba-281	345	1	international journal of economics	ORG
faba-281	345	2	10	CARDINAL
faba-281	345	3	3	CARDINAL
faba-281	345	4	35–51	DATE
faba-281	346	1	abubakar	PERSON
faba-281	346	2	m., s. ndagi	PERSON
faba-281	347	1	2024	CARDINAL
faba-281	348	1	nigeria	GPE
faba-281	349	1	17(1	CARDINAL
faba-281	350	1	abubakar	PERSON
faba-281	350	2	s.	PERSON
faba-281	350	3	m. abubakar	PERSON
faba-281	351	1	2015	DATE
faba-281	352	1	nigeria	GPE
faba-281	353	1	research journal of finance	ORG
faba-281	353	2	6	CARDINAL
faba-281	353	3	11	CARDINAL
faba-281	353	4	68–76	DATE
faba-281	354	1	https://iiste.org/journals/index.php/rjfa/article/view/23354/24180 abubakar	PERSON
faba-281	354	2	s.	PERSON
faba-281	354	3	m. abubakar	PERSON
faba-281	354	4	h. iliyasu	PERSON
faba-281	354	5	2015	DATE
faba-281	355	1	nigeria	GPE
faba-281	356	1	journal of finance	ORG
faba-281	356	2	7	CARDINAL
faba-281	356	3	1	CARDINAL
faba-281	356	4	108	CARDINAL
faba-281	357	1	abubakar	PERSON
faba-281	357	2	z. 2018	PERSON
faba-281	358	1	nigeria	GPE
faba-281	359	1	phd diss	PERSON
faba-281	359	2	al-madinah	PERSON
faba-281	359	3	international university (mediu)	ORG
faba-281	359	4	malaysia	GPE
faba-281	359	5	adwan	PERSON
faba-281	359	6	a. 2016	PERSON
faba-281	360	1	european	NORP
faba-281	361	1	56	CARDINAL
faba-281	361	2	1	CARDINAL
faba-281	362	1	ahmad	PERSON
faba-281	362	2	a.	PERSON
faba-281	362	3	m. aladwan	PERSON
faba-281	363	1	2015	DATE
faba-281	364	1	jordanian	NORP
faba-281	365	1	international journal of business and	ORG
faba-281	365	2	6	CARDINAL
faba-281	365	3	10	CARDINAL
faba-281	365	4	138–145	CARDINAL
faba-281	366	1	bandyopadhyay	ORG
faba-281	366	2	s.	GPE
faba-281	366	3	d. a. cahan	PERSON
faba-281	366	4	r. l. j. chua	PERSON
faba-281	366	5	r. p. j. paglia	PERSON
faba-281	366	6	2017	DATE
faba-281	367	1	canadian	NORP
faba-281	368	1	journal of accounting research	ORG
faba-281	368	2	55	CARDINAL
faba-281	368	3	2	CARDINAL
faba-281	368	4	377–414	CARDINAL
faba-281	369	1	m. e.	PERSON
faba-281	369	2	w. h. beaver	PERSON
faba-281	369	3	w. r. landsman	PERSON
faba-281	370	1	2001	DATE
faba-281	372	1	31	CARDINAL
faba-281	372	2	1–3	CARDINAL
faba-281	372	3	77	DATE
faba-281	372	4	104	CARDINAL
faba-281	373	1	barth	PERSON
faba-281	373	2	m. e.	PERSON
faba-281	373	3	c. e. hodder	PERSON
faba-281	373	4	w. r. stubben	PERSON
faba-281	374	1	2008	DATE
faba-281	376	1	83	CARDINAL
faba-281	376	2	3	CARDINAL
faba-281	376	3	629–664	DATE
faba-281	377	1	beasley	PERSON
faba-281	377	2	m. s.	PERSON
faba-281	377	3	j. v. carcello	PERSON
faba-281	377	4	d. r. hermanson	PERSON
faba-281	377	5	2000	DATE
faba-281	379	1	14	CARDINAL
faba-281	379	2	4	CARDINAL
faba-281	379	3	441–454	CARDINAL
faba-281	380	1	w. h. 2002	PERSON
faba-281	382	1	77	CARDINAL
faba-281	382	2	2	CARDINAL
faba-281	382	3	453–474	CARDINAL
faba-281	384	1	bruynseels	NORP
faba-281	384	2	l.	PERSON
faba-281	384	3	e. cardinaels	PERSON
faba-281	385	1	2014	DATE
faba-281	387	1	89	CARDINAL
faba-281	387	2	1	CARDINAL
faba-281	387	3	113–145	CARDINAL
faba-281	389	1	r. j. 1955	PERSON
faba-281	391	1	6(1	CARDINAL
faba-281	391	2	17–25	CARDINAL
faba-281	392	1	chukwu	ORG
faba-281	392	2	g. n., a. ijeoma	PERSON
faba-281	392	3	a. egbunike	PERSON
faba-281	393	1	2020	DATE
faba-281	394	1	nigeria	GPE
faba-281	395	1	10	CARDINAL
faba-281	395	2	3	CARDINAL
faba-281	395	3	1–23	CARDINAL
faba-281	397	1	chung	PERSON
faba-281	397	2	s. g.	PERSON
faba-281	397	3	b. w. goh	PERSON
faba-281	397	4	j. ng	PERSON
faba-281	397	5	k. o. yong	PERSON
faba-281	398	1	2016	DATE
faba-281	399	1	157	CARDINAL
faba-281	399	2	three	CARDINAL
faba-281	400	1	22	CARDINAL
faba-281	400	2	1	CARDINAL
faba-281	400	3	430–468	DATE
faba-281	401	1	https://ssrn.com/abstract=1335848 cohen	PERSON
faba-281	401	2	j. r.	PERSON
faba-281	401	3	g. krishnamoorthy	PERSON
faba-281	401	4	a. m. wright	PERSON
faba-281	401	5	2008	DATE
faba-281	403	1	journal of practice &	ORG
faba-281	403	2	27	CARDINAL
faba-281	403	3	2	CARDINAL
faba-281	403	4	181	CARDINAL
faba-281	403	5	daas	PERSON
faba-281	403	6	m.	PERSON
faba-281	403	7	m. jamal	PERSON
faba-281	404	1	2018	DATE
faba-281	405	1	palestinian	NORP
faba-281	406	1	international journal of economics	ORG
faba-281	406	2	10	CARDINAL
faba-281	406	3	4	CARDINAL
faba-281	407	1	k. i.	PERSON
faba-281	407	2	m. abubakar	PERSON
faba-281	408	1	2025	DATE
faba-281	409	1	nigeria	GPE
faba-281	410	1	12	CARDINAL
faba-281	412	1	du	PERSON
faba-281	412	2	s. f. li	PERSON
faba-281	412	3	r. z. xu	PERSON
faba-281	413	1	2014	DATE
faba-281	415	1	26	CARDINAL
faba-281	415	2	1	CARDINAL
faba-281	415	3	54–66	CARDINAL
faba-281	417	1	edwards	PERSON
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faba-281	421	1	emerson	ORG
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faba-281	423	2	8	CARDINAL
faba-281	423	3	4	CARDINAL
faba-281	423	4	77–86	DATE
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faba-281	428	2	4	CARDINAL
faba-281	428	3	2	DATE
faba-281	428	4	213–240	CARDINAL
faba-281	430	1	fiechter	PERSON
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faba-281	433	1	57	CARDINAL
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faba-281	437	4	220–250	CARDINAL
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faba-281	442	1	abacus	GPE
faba-281	442	2	53	CARDINAL
faba-281	442	3	2	CARDINAL
faba-281	442	4	180–210	CARDINAL
faba-281	444	1	goh	PERSON
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faba-281	445	1	157	CARDINAL
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faba-281	446	1	34	CARDINAL
faba-281	446	2	2	CARDINAL
faba-281	446	3	129–145	DATE
faba-281	448	1	j. f.	PERSON
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faba-281	452	1	nj	ORG
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faba-281	453	2	n.	PERSON
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faba-281	454	2	3	CARDINAL
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faba-281	456	1	esmt	GPE
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faba-281	459	3	2099–2130	CARDINAL
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faba-281	463	1	34	CARDINAL
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faba-281	463	3	826–834	DATE
faba-281	464	1	https://doi.org/10.1016/j.aos.2009.04.003	GPE
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faba-281	468	1	91(1	CARDINAL
faba-281	468	2	207–227	CARDINAL
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faba-281	470	1	chinese	NORP
faba-281	471	1	217–244	CARDINAL
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faba-281	474	1	mechelli, a.	PERSON
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faba-281	474	3	2020	DATE
faba-281	475	1	ifrs 9	DATE
faba-281	475	2	39	CARDINAL
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faba-281	475	4	1241–1266	CARDINAL
faba-281	476	1	https://doi.org/10.1007/s10997-020-09551-9 meyers	PERSON
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faba-281	477	1	universite catholique de louvain	ORG
faba-281	478	1	mohammed	PERSON
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faba-281	480	2	12	CARDINAL
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faba-281	480	4	44–59	DATE
faba-281	481	1	nicholls	PERSON
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faba-281	483	1	concordia university montreal	ORG
faba-281	484	1	ohlson	PERSON
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faba-281	486	1	11	CARDINAL
faba-281	486	2	2): 661–687	DATE
faba-281	487	1	palea	PERSON
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faba-281	503	1	journal of management & governance	ORG
faba-281	503	2	20	CARDINAL
faba-281	503	3	4	CARDINAL
faba-281	503	4	567–590	DATE
faba-281	504	1	c. j.	PERSON
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faba-281	506	1	157	CARDINAL
faba-281	507	1	85	CARDINAL
faba-281	507	2	4	CARDINAL
faba-281	507	3	1375–1410	DATE
faba-281	508	1	song	PERSON
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faba-281	513	3	1–29	DATE
faba-281	515	1	modibbo abubakar / finance	ORG
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faba-281	515	3	2	CARDINAL
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faba-281	515	5	249	CARDINAL
faba-281	515	6	r. p.	PERSON
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faba-281	518	1	157	CARDINAL
faba-281	520	1	phd diss	PERSON
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faba-281	521	1	tsadira	PERSON
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faba-281	523	1	phd diss	PERSON
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faba-281	526	1	1	CARDINAL
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faba-281	530	1	31	CARDINAL
faba-281	530	2	3	CARDINAL
faba-281	531	1	zamora-ramírez	ORG
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faba-281	534	1	58	CARDINAL
faba-281	534	2	2	CARDINAL
faba-281	534	3	217–244	CARDINAL
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faba-281	536	1	2008	DATE
faba-281	537	1	3	CARDINAL
faba-281	537	2	1): 11–24	DATE
faba-281	538	1	https://doi.org/10.15640/jfbm.v3n1a2 zhang	PERSON
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faba-281	538	3	2022	CARDINAL
faba-281	539	1	china	GPE
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faba-281	540	2	849–865	CARDINAL