id	sid	eid	entity	type
framr-1738	1	1	52	CARDINAL
framr-1738	1	2	2020	DATE
framr-1738	3	1	anthony nzeribe	PERSON
framr-1738	3	2	runt consultants ltd.	ORG
framr-1738	3	3	nigeria	GPE
framr-1738	3	4	nnamdi azikiwe university awka	ORG
framr-1738	3	5	nigeria	GPE
framr-1738	4	1	9	CARDINAL
framr-1738	4	2	july 2020	DATE
framr-1738	4	3	13 august 2020	DATE
framr-1738	4	4	2	CARDINAL
framr-1738	4	5	21	CARDINAL
framr-1738	4	6	september 2020	DATE
framr-1738	5	1	jel	ORG
framr-1738	5	2	m41 & m48	ORG
framr-1738	7	1	nigerian	NORP
framr-1738	9	1	secondary	ORDINAL
framr-1738	9	2	nine	CARDINAL
framr-1738	10	1	annual	DATE
framr-1738	10	2	2011	DATE
framr-1738	10	3	2012	DATE
framr-1738	10	4	nigerian	NORP
framr-1738	10	5	gaap	PERSON
framr-1738	10	6	2011	DATE
framr-1738	11	1	nigeria	GPE
framr-1738	12	1	nigeria	GPE
framr-1738	13	1	ifrs9	GPE
framr-1738	14	1	1	CARDINAL
framr-1738	14	2	the 20th century	DATE
framr-1738	14	3	2011	DATE
framr-1738	15	1	kapás	PERSON
framr-1738	15	2	2008	DATE
framr-1738	15	3	britain	GPE
framr-1738	15	4	the 1920s	DATE
framr-1738	16	1	jhingan & stephen	ORG
framr-1738	16	2	2009	DATE
framr-1738	16	3	nwaubani & orikara	ORG
framr-1738	16	4	2019	DATE
framr-1738	17	1	2020	DATE
framr-1738	18	1	6	CARDINAL
framr-1738	18	2	1	CARDINAL
framr-1738	19	1	52	CARDINAL
framr-1738	20	1	2411-6408	DATE
framr-1738	20	2	2412-3404	DATE
framr-1738	20	3	10.18488	CARDINAL
framr-1738	20	4	2020	DATE
framr-1738	22	1	2020	DATE
framr-1738	22	2	6(1	CARDINAL
framr-1738	22	3	52	CARDINAL
framr-1738	22	4	2020	DATE
framr-1738	24	1	their day to day	DATE
framr-1738	28	1	annual	DATE
framr-1738	30	1	the decades	DATE
framr-1738	30	2	the recent decades	DATE
framr-1738	30	3	2020	DATE
framr-1738	32	1	2009	DATE
framr-1738	32	2	india	GPE
framr-1738	32	3	bernie madoff	PERSON
framr-1738	32	4	2008, usa	DATE
framr-1738	32	5	lehman	ORG
framr-1738	32	6	2008	DATE
framr-1738	33	1	2018	DATE
framr-1738	33	2	uk	GPE
framr-1738	33	3	blackburn	GPE
framr-1738	33	4	2019	DATE
framr-1738	39	1	maigoshi, latif	ORG
framr-1738	39	2	2016	DATE
framr-1738	42	1	manger‟s	NORP
framr-1738	46	1	hill (	ORG
framr-1738	46	2	2019	DATE
framr-1738	47	1	hasan	PERSON
framr-1738	47	2	rahman	PERSON
framr-1738	47	3	2017	CARDINAL
framr-1738	48	1	nigeria	GPE
framr-1738	48	2	recent years	DATE
framr-1738	48	3	nigeria	GPE
framr-1738	48	4	farouk & isa, 2018	ORG
framr-1738	49	1	nigeria	GPE
framr-1738	49	2	2007-2009	DATE
framr-1738	49	3	nation‟s	GPE
framr-1738	49	4	2009	DATE
framr-1738	49	5	2010	DATE
framr-1738	52	1	nwaubani & okoro	ORG
framr-1738	52	2	2018	DATE
framr-1738	54	1	2020	DATE
framr-1738	54	2	6(1	CARDINAL
framr-1738	54	3	52	CARDINAL
framr-1738	54	4	2020	DATE
framr-1738	56	1	hasan & rahman	ORG
framr-1738	56	2	2017	DATE
framr-1738	56	3	manju & mahadevaswamy	ORG
framr-1738	56	4	2016	DATE
framr-1738	57	1	nigerian	NORP
framr-1738	57	2	january 01, 2012	DATE
framr-1738	57	3	2013	DATE
framr-1738	57	4	2012	DATE
framr-1738	58	1	first	ORDINAL
framr-1738	58	2	2018	DATE
framr-1738	61	1	1.1	CARDINAL
framr-1738	63	1	1	CARDINAL
framr-1738	63	2	nigerian	NORP
framr-1738	64	1	2	CARDINAL
framr-1738	64	2	nigerian	NORP
framr-1738	65	1	3	CARDINAL
framr-1738	65	2	nigerian	NORP
framr-1738	66	1	5%	PERCENT
framr-1738	66	2	nigerian	NORP
framr-1738	67	1	nigerian	NORP
framr-1738	69	1	1.2	CARDINAL
framr-1738	69	2	nigeria	GPE
framr-1738	71	1	odoemelam	PERSON
framr-1738	71	2	okafor	PERSON
framr-1738	71	3	2019	DATE
framr-1738	71	4	nigeria	GPE
framr-1738	71	5	2018	DATE
framr-1738	71	6	russia	GPE
framr-1738	71	7	hasan	PERSON
framr-1738	71	8	rahman	PERSON
framr-1738	71	9	2017	CARDINAL
framr-1738	71	10	chung	ORG
framr-1738	71	11	firth	PERSON
framr-1738	71	12	kim	PERSON
framr-1738	71	13	agba	ORG
framr-1738	71	14	jimoh	PERSON
framr-1738	71	15	olubukunola	PERSON
framr-1738	71	16	2017	CARDINAL
framr-1738	72	1	hassan	PERSON
framr-1738	72	2	2015) -nigeria	DATE
framr-1738	73	1	two	CARDINAL
framr-1738	73	2	2013	DATE
framr-1738	73	3	european union	ORG
framr-1738	73	4	rudra	PERSON
framr-1738	73	5	bhattacharjee	PERSON
framr-1738	73	6	2012	DATE
framr-1738	73	7	india	GPE
framr-1738	75	1	first	ORDINAL
framr-1738	75	2	2018	DATE
framr-1738	76	1	two	CARDINAL
framr-1738	78	1	2020	DATE
framr-1738	78	2	6(1	CARDINAL
framr-1738	78	3	52	CARDINAL
framr-1738	78	4	2020	DATE
framr-1738	81	1	odoemelam et al	PERSON
framr-1738	82	1	2019) -nigeria	DATE
framr-1738	82	2	hassan	PERSON
framr-1738	82	3	2015) -nigeria	DATE
framr-1738	82	4	2016	CARDINAL
framr-1738	82	5	africa	LOC
framr-1738	82	6	mechelli	ORG
framr-1738	82	7	2019	DATE
framr-1738	82	8	latin america	LOC
framr-1738	82	9	2018	DATE
framr-1738	82	10	russia	GPE
framr-1738	83	1	2017)-nigeria	CARDINAL
framr-1738	83	2	2016	CARDINAL
framr-1738	83	3	nigeria	GPE
framr-1738	83	4	rudra	PERSON
framr-1738	83	5	bhattacharjee	PERSON
framr-1738	83	6	2012)-india	CARDINAL
framr-1738	84	1	2019)canada	CARDINAL
framr-1738	86	1	2	CARDINAL
framr-1738	86	2	2.1	CARDINAL
framr-1738	87	1	ceccobelli & giosi	ORG
framr-1738	87	2	2019	DATE
framr-1738	88	1	2019	CARDINAL
framr-1738	89	1	goel	PERSON
framr-1738	89	2	2016	DATE
framr-1738	90	1	2013	DATE
framr-1738	90	2	chen	PERSON
framr-1738	90	3	tang	PERSON
framr-1738	90	4	jiang	PERSON
framr-1738	90	5	lin	PERSON
framr-1738	90	6	2010	DATE
framr-1738	91	1	mechelli & cimini	ORG
framr-1738	91	2	2013	DATE
framr-1738	91	3	callao	ORG
framr-1738	91	4	2010	DATE
framr-1738	94	1	2016	CARDINAL
framr-1738	95	1	two	CARDINAL
framr-1738	95	2	1989	DATE
framr-1738	95	3	healy	PERSON
framr-1738	95	4	1999	DATE
framr-1738	96	1	healy	PERSON
framr-1738	97	1	2.1.1	CARDINAL
framr-1738	97	2	2016	DATE
framr-1738	98	1	goel	PERSON
framr-1738	98	2	2016	DATE
framr-1738	98	3	maigoshi et al.	PERSON
framr-1738	98	4	2016	DATE
framr-1738	103	1	goel	PERSON
framr-1738	103	2	2016	DATE
framr-1738	104	1	2020	DATE
framr-1738	104	2	6(1	CARDINAL
framr-1738	104	3	52	CARDINAL
framr-1738	104	4	78 56	CARDINAL
framr-1738	104	5	2020	DATE
framr-1738	107	1	nandy	PERSON
framr-1738	107	2	weitzel, & lodh	ORG
framr-1738	107	3	2015	DATE
framr-1738	109	1	their year end	DATE
framr-1738	110	1	year end	DATE
framr-1738	111	1	year end	DATE
framr-1738	117	1	accrualbased	DATE
framr-1738	117	2	ali & kamardin	ORG
framr-1738	117	3	2018	DATE
framr-1738	118	1	2.1.2	CARDINAL
framr-1738	118	2	2019	DATE
framr-1738	120	1	2011	DATE
framr-1738	122	1	jones	PERSON
framr-1738	124	1	two	CARDINAL
framr-1738	125	1	rosner	PERSON
framr-1738	125	2	2003	DATE
framr-1738	127	1	2.1.3	CARDINAL
framr-1738	128	1	2019	DATE
framr-1738	132	1	2019	DATE
framr-1738	136	1	https://en.wikipedia.org/wiki/offshore_financial_centre financial risk	ORG
framr-1738	136	2	2020	DATE
framr-1738	136	3	6(1	CARDINAL
framr-1738	136	4	52	CARDINAL
framr-1738	136	5	2020	DATE
framr-1738	139	1	jones	PERSON
framr-1738	139	2	2011	DATE
framr-1738	142	1	goncharov & zimmermann	ORG
framr-1738	142	2	2007	DATE
framr-1738	142	3	2018	DATE
framr-1738	142	4	2019	DATE
framr-1738	142	5	1.	CARDINAL
framr-1738	143	1	2	CARDINAL
framr-1738	144	1	3	CARDINAL
framr-1738	145	1	4	CARDINAL
framr-1738	146	1	5	CARDINAL
framr-1738	147	1	6	CARDINAL
framr-1738	148	1	7	CARDINAL
framr-1738	149	1	8	CARDINAL
framr-1738	151	1	9	CARDINAL
framr-1738	152	1	2.2	CARDINAL
framr-1738	153	1	2018	DATE
framr-1738	153	2	akabom-ita	ORG
framr-1738	153	3	2013	DATE
framr-1738	155	1	the 21st century	DATE
framr-1738	158	1	jeanjean, & stolowy	ORG
framr-1738	158	2	2007	DATE
framr-1738	158	3	nwaubani & okoro	ORG
framr-1738	158	4	2018	DATE
framr-1738	159	1	2.2.1	CARDINAL
framr-1738	159	2	national and international accounting	ORG
framr-1738	160	1	icaew	ORG
framr-1738	160	2	2018	DATE
framr-1738	160	3	nwaubani & okoro	ORG
framr-1738	160	4	2018	DATE
framr-1738	162	1	2001	DATE
framr-1738	162	2	iasc	ORG
framr-1738	162	3	iasc	NORP
framr-1738	162	4	1973	DATE
framr-1738	162	5	2001.some	CARDINAL
framr-1738	163	1	deloitte global services	ORG
framr-1738	163	2	deloitte	ORG
framr-1738	163	3	2020a	DATE
framr-1738	166	1	2020	DATE
framr-1738	166	2	6(1	CARDINAL
framr-1738	166	3	52	CARDINAL
framr-1738	166	4	2020	DATE
framr-1738	169	1	2020	DATE
framr-1738	172	1	2019	CARDINAL
framr-1738	172	2	the international federation of accountants	ORG
framr-1738	172	3	95%	PERCENT
framr-1738	172	4	173	CARDINAL
framr-1738	172	5	2019	DATE
framr-1738	173	1	deloitte touche	ORG
framr-1738	173	2	175	CARDINAL
framr-1738	174	1	2020b	DATE
framr-1738	175	1	2.2.2	CARDINAL
framr-1738	175	2	nigeria	GPE
framr-1738	175	3	sas	ORG
framr-1738	175	4	nigeria	GPE
framr-1738	175	5	january 1, 2012	DATE
framr-1738	175	6	nwaubani & okoro	ORG
framr-1738	175	7	2018	DATE
framr-1738	176	1	january 01, 2012 date	DATE
framr-1738	176	2	2013	DATE
framr-1738	177	1	smes‟	GPE
framr-1738	177	2	nigeria	GPE
framr-1738	177	3	december 31, 2013	DATE
framr-1738	177	4	december 31, 2014	DATE
framr-1738	178	1	ifrs 9	DATE
framr-1738	178	2	24 july 2014	DATE
framr-1738	178	3	january 01, 2018	DATE
framr-1738	178	4	deloitte global services	ORG
framr-1738	178	5	deloitte	ORG
framr-1738	178	6	2020a	DATE
framr-1738	179	1	nigeria	GPE
framr-1738	180	1	2012	DATE
framr-1738	180	2	sas	ORG
framr-1738	180	3	nigerian	NORP
framr-1738	181	1	sas	ORG
framr-1738	181	2	nigerian	NORP
framr-1738	182	1	1982	DATE
framr-1738	182	2	nigeria	GPE
framr-1738	182	3	edogbanya & kamardin	ORG
framr-1738	182	4	2014	DATE
framr-1738	184	1	january 2012	DATE
framr-1738	184	2	council of nigeria	ORG
framr-1738	184	3	frc	ORG
framr-1738	184	4	the federal ministry of industry	ORG
framr-1738	185	1	council of nigeria	ORG
framr-1738	185	2	6, 2011	DATE
framr-1738	186	1	one	CARDINAL
framr-1738	186	2	frc	ORG
framr-1738	186	3	nigeria	GPE
framr-1738	186	4	frc	ORG
framr-1738	186	5	nigeria-frc	NORP
framr-1738	186	6	2020	DATE
framr-1738	187	1	2.2.3	CARDINAL
framr-1738	187	2	39	DATE
framr-1738	187	3	ifrs 9	DATE
framr-1738	187	4	39	CARDINAL
framr-1738	187	5	first	ORDINAL
framr-1738	187	6	1998	DATE
framr-1738	187	7	april 2009	DATE
framr-1738	187	8	annual	DATE
framr-1738	187	9	deloitte global services	ORG
framr-1738	187	10	2017	DATE
framr-1738	188	1	ifrs 9	DATE
framr-1738	188	2	november 2009	DATE
framr-1738	188	3	39	CARDINAL
framr-1738	188	4	39	DATE
framr-1738	189	1	2014	DATE
framr-1738	189	2	january 01, 2018	DATE
framr-1738	190	1	39	DATE
framr-1738	190	2	the ifrs 9	DATE
framr-1738	191	1	39	DATE
framr-1738	191	2	model‟	ORG
framr-1738	191	3	ernest & young	ORG
framr-1738	191	4	2014	DATE
framr-1738	192	1	39	CARDINAL
framr-1738	192	2	2007	DATE
framr-1738	194	1	2020	DATE
framr-1738	194	2	6(1	CARDINAL
framr-1738	194	3	52	CARDINAL
framr-1738	194	4	78 59	CARDINAL
framr-1738	194	5	2020	DATE
framr-1738	198	1	39	CARDINAL
framr-1738	198	2	2014	DATE
framr-1738	200	1	2014	DATE
framr-1738	201	1	three	CARDINAL
framr-1738	201	2	with12-months	DATE
framr-1738	203	1	2.2.4	CARDINAL
framr-1738	203	2	nigeria	GPE
framr-1738	203	3	the january 01, 2012 date	DATE
framr-1738	203	4	nigeria	GPE
framr-1738	205	1	nigeria	GPE
framr-1738	205	2	nigeria	GPE
framr-1738	205	3	annual	DATE
framr-1738	205	4	nigerian	NORP
framr-1738	205	5	pwc	ORG
framr-1738	205	6	2011	DATE
framr-1738	206	1	deloitte global services	ORG
framr-1738	206	2	2017	CARDINAL
framr-1738	206	3	9	CARDINAL
framr-1738	206	4	november, 2009	DATE
framr-1738	206	5	july 2014	DATE
framr-1738	206	6	january 01, 2018	DATE
framr-1738	207	1	the january 01, 2012 date	DATE
framr-1738	207	2	nigeria	GPE
framr-1738	207	3	ifrs 9	DATE
framr-1738	208	1	39	CARDINAL
framr-1738	209	1	sas 10	ORG
framr-1738	211	1	the evil days	DATE
framr-1738	217	1	39	DATE
framr-1738	218	1	1	CARDINAL
framr-1738	218	2	first	ORDINAL
framr-1738	218	3	1	CARDINAL
framr-1738	218	4	3	CARDINAL
framr-1738	219	1	2.3	CARDINAL
framr-1738	221	1	2.3.1	CARDINAL
framr-1738	222	1	stephen ross	PERSON
framr-1738	222	2	barry mitnick	PERSON
framr-1738	222	3	1973	DATE
framr-1738	222	4	mitnick	ORG
framr-1738	222	5	2006	DATE
framr-1738	222	6	nwaubani	PERSON
framr-1738	222	7	2019	DATE
framr-1738	223	1	mitnick	PERSON
framr-1738	223	2	2006	DATE
framr-1738	223	3	first	ORDINAL
framr-1738	223	4	stephen ross	PERSON
framr-1738	223	5	barry mitnick	PERSON
framr-1738	223	6	2020	DATE
framr-1738	223	7	6(1	CARDINAL
framr-1738	223	8	52	CARDINAL
framr-1738	223	9	2020	DATE
framr-1738	226	1	ross	PERSON
framr-1738	226	2	mitnick	ORG
framr-1738	226	3	first	ORDINAL
framr-1738	227	1	two	CARDINAL
framr-1738	228	1	jensen	PERSON
framr-1738	228	2	1976	DATE
framr-1738	228	3	1980	DATE
framr-1738	228	4	daly, 2015	ORG
framr-1738	229	1	2019	DATE
framr-1738	230	1	daly, 2015	ORG
framr-1738	240	1	2020	DATE
framr-1738	242	1	2.3.2	CARDINAL
framr-1738	243	1	2019	DATE
framr-1738	244	1	2009	DATE
framr-1738	246	1	2019	DATE
framr-1738	248	1	one	CARDINAL
framr-1738	248	2	ronald coase	PERSON
framr-1738	248	3	2003	DATE
framr-1738	249	1	ronald coase	PERSON
framr-1738	250	1	2020	DATE
framr-1738	250	2	6(1	CARDINAL
framr-1738	250	3	52	CARDINAL
framr-1738	250	4	2020	DATE
framr-1738	253	1	berle	PERSON
framr-1738	253	2	gardiner	PERSON
framr-1738	253	3	american	NORP
framr-1738	253	4	2018	DATE
framr-1738	253	5	cheffins & bank	ORG
framr-1738	253	6	2009	DATE
framr-1738	254	1	the 1960s	DATE
framr-1738	257	1	baumol	PERSON
framr-1738	257	2	1959	DATE
framr-1738	257	3	baumol	PERSON
framr-1738	257	4	1962	DATE
framr-1738	257	5	1964	DATE
framr-1738	257	6	williamson	PERSON
framr-1738	257	7	1964	DATE
framr-1738	259	1	2007	DATE
framr-1738	262	1	augier & prietula	ORG
framr-1738	262	2	2007	DATE
framr-1738	263	1	cyert & march	ORG
framr-1738	263	2	1963	DATE
framr-1738	263	3	simon, 1955,	ORG
framr-1738	263	4	1956	DATE
framr-1738	266	1	kutigi	PERSON
framr-1738	266	2	mohammed	PERSON
framr-1738	266	3	2015	DATE
framr-1738	268	1	2020	DATE
framr-1738	269	1	2.4	CARDINAL
framr-1738	269	2	2018	DATE
framr-1738	272	1	yusuf, & dania	ORG
framr-1738	272	2	2015	DATE
framr-1738	273	1	kouki	ORG
framr-1738	273	2	2018	DATE
framr-1738	275	1	two	CARDINAL
framr-1738	275	2	nigeria	GPE
framr-1738	277	1	2020	DATE
framr-1738	277	2	6(1	CARDINAL
framr-1738	277	3	52	CARDINAL
framr-1738	277	4	2020	DATE
framr-1738	280	1	nigeria dang	GPE
framr-1738	280	2	zubairu	ORG
framr-1738	280	3	2018	DATE
framr-1738	280	4	dmbs	ORG
framr-1738	280	5	nigeria	GPE
framr-1738	282	1	dmbs	ORG
framr-1738	282	2	nigeria	GPE
framr-1738	283	1	elosiuba	PERSON
framr-1738	283	2	okoye	PERSON
framr-1738	283	3	2018	DATE
framr-1738	283	4	the nigerian stock exchange	ORG
framr-1738	284	1	secondary	ORDINAL
framr-1738	284	2	eight	CARDINAL
framr-1738	284	3	the period 2011	DATE
framr-1738	284	4	2012	DATE
framr-1738	284	5	gaap	ORG
framr-1738	285	1	four	CARDINAL
framr-1738	287	1	one	CARDINAL
framr-1738	288	1	era of 2011	DATE
framr-1738	288	2	2012	DATE
framr-1738	291	1	2017	CARDINAL
framr-1738	291	2	nigerian	NORP
framr-1738	292	1	secondary	ORDINAL
framr-1738	292	2	11	CARDINAL
framr-1738	292	3	nigeria	GPE
framr-1738	292	4	2010-2014	DATE
framr-1738	292	5	2010	DATE
framr-1738	292	6	2013	DATE
framr-1738	293	1	current year	DATE
framr-1738	294	1	2018	DATE
framr-1738	295	1	chukwujekwu	EVENT
framr-1738	295	2	2016	CARDINAL
framr-1738	295	3	nigerian	NORP
framr-1738	297	1	secondary	ORDINAL
framr-1738	297	2	annual	DATE
framr-1738	297	3	the 2005 to 2015	DATE
framr-1738	299	1	39	CARDINAL
framr-1738	300	1	hassan	PERSON
framr-1738	300	2	2015	DATE
framr-1738	300	3	nigeria	GPE
framr-1738	301	1	14	CARDINAL
framr-1738	301	2	a period six years of 2008 to 2013	DATE
framr-1738	302	1	the six years	DATE
framr-1738	303	1	chung et al	ORG
framr-1738	304	1	2005	DATE
framr-1738	305	1	nigeria	GPE
framr-1738	306	1	post adoption year	DATE
framr-1738	307	1	yahaya	PERSON
framr-1738	308	1	2015	CARDINAL
framr-1738	308	2	nigeria	GPE
framr-1738	309	1	banks‟	ORG
framr-1738	310	1	15	CARDINAL
framr-1738	310	2	the periods 2004 to 2008	DATE
framr-1738	310	3	2009	DATE
framr-1738	310	4	2013	DATE
framr-1738	311	1	1	CARDINAL
framr-1738	311	2	2020	DATE
framr-1738	311	3	6(1	CARDINAL
framr-1738	311	4	52	CARDINAL
framr-1738	311	5	2020	DATE
framr-1738	314	1	abata	PERSON
framr-1738	314	2	2015	CARDINAL
framr-1738	314	3	nigerian	NORP
framr-1738	316	1	14	CARDINAL
framr-1738	317	1	nigerian	NORP
framr-1738	319	1	yahaya	PERSON
framr-1738	320	1	2015	CARDINAL
framr-1738	320	2	nigeria	GPE
framr-1738	321	1	2009	DATE
framr-1738	321	2	2013	DATE
framr-1738	323	1	nigeria	GPE
framr-1738	325	1	nigeria	GPE
framr-1738	325	2	latin america	LOC
framr-1738	325	3	2019	DATE
framr-1738	325	4	six	CARDINAL
framr-1738	325	5	latin american	NORP
framr-1738	325	6	argentina	GPE
framr-1738	325	7	brazil	GPE
framr-1738	325	8	chile	GPE
framr-1738	325	9	colombia	GPE
framr-1738	325	10	mexico	GPE
framr-1738	325	11	peru	GPE
framr-1738	326	1	871	CARDINAL
framr-1738	326	2	the period 2000	DATE
framr-1738	326	3	2016	DATE
framr-1738	326	4	thomson reuters	ORG
framr-1738	327	1	18	CARDINAL
framr-1738	327	2	20	CARDINAL
framr-1738	327	3	north american	NORP
framr-1738	328	1	kothari	PERSON
framr-1738	328	2	leone	ORG
framr-1738	328	3	wasley	GPE
framr-1738	328	4	2005	DATE
framr-1738	329	1	1991	DATE
framr-1738	331	1	2019	DATE
framr-1738	331	2	2018	DATE
framr-1738	332	1	canada	GPE
framr-1738	332	2	2019	CARDINAL
framr-1738	332	3	canadian	NORP
framr-1738	333	1	791	CARDINAL
framr-1738	333	2	19,869	CARDINAL
framr-1738	333	3	2000	DATE
framr-1738	333	4	2018	DATE
framr-1738	335	1	canada	GPE
framr-1738	336	1	ceccobelli	ORG
framr-1738	336	2	2019	DATE
framr-1738	337	1	156	CARDINAL
framr-1738	337	2	19	CARDINAL
framr-1738	337	3	european	NORP
framr-1738	343	1	kouki	PERSON
framr-1738	343	2	2018	DATE
framr-1738	344	1	106	CARDINAL
framr-1738	344	2	germany	GPE
framr-1738	344	3	france	GPE
framr-1738	344	4	belgium	GPE
framr-1738	344	5	2000-2004	DATE
framr-1738	344	6	2006-2011	DATE
framr-1738	345	1	kothari et al	PERSON
framr-1738	346	1	2005	DATE
framr-1738	346	2	one	CARDINAL
framr-1738	347	1	1991	DATE
framr-1738	349	1	malofeeva (	ORG
framr-1738	349	2	2018	DATE
framr-1738	349	3	russia	GPE
framr-1738	350	1	361	CARDINAL
framr-1738	350	2	russian	NORP
framr-1738	350	3	the period 2010 to 2015	DATE
framr-1738	351	1	jones	PERSON
framr-1738	351	2	sloan, & sweeney	ORG
framr-1738	351	3	1995	DATE
framr-1738	353	1	sellami	PERSON
framr-1738	353	2	2016	CARDINAL
framr-1738	353	3	south african	NORP
framr-1738	354	1	276	CARDINAL
framr-1738	354	2	2020	DATE
framr-1738	354	3	6(1	CARDINAL
framr-1738	354	4	52	CARDINAL
framr-1738	354	5	2020	DATE
framr-1738	356	1	46	CARDINAL
framr-1738	356	2	413	CARDINAL
framr-1738	356	3	south african	NORP
framr-1738	359	1	south africa	GPE
framr-1738	360	1	trabelsi	PERSON
framr-1738	360	2	trabelsi	PERSON
framr-1738	360	3	2014	DATE
framr-1738	360	4	dubai	GPE
framr-1738	360	5	the period 2008 2013	DATE
framr-1738	361	1	easton	GPE
framr-1738	361	2	1991	DATE
framr-1738	361	3	1995	DATE
framr-1738	362	1	12	CARDINAL
framr-1738	362	2	dubai	GPE
framr-1738	362	3	january 2008 to march 2013	DATE
framr-1738	362	4	214	CARDINAL
framr-1738	362	5	quarterly	DATE
framr-1738	366	1	3	CARDINAL
framr-1738	366	2	nigerian	NORP
framr-1738	367	1	secondary	ORDINAL
framr-1738	367	2	nine	CARDINAL
framr-1738	367	3	the nigerian stock exchange	ORG
framr-1738	368	1	annual	DATE
framr-1738	368	2	2011	DATE
framr-1738	368	3	2012	DATE
framr-1738	368	4	nigerian	NORP
framr-1738	368	5	december 2011	DATE
framr-1738	368	6	2011	DATE
framr-1738	368	7	january 01, 2012	DATE
framr-1738	368	8	2012	DATE
framr-1738	369	1	2011	DATE
framr-1738	369	2	2012	DATE
framr-1738	369	3	annual	DATE
framr-1738	369	4	spss	ORG
framr-1738	369	5	20	CARDINAL
framr-1738	370	1	3.1	CARDINAL
framr-1738	372	1	1995	DATE
framr-1738	372	2	hassan, 2015	ORG
framr-1738	372	3	kothari et al.	PERSON
framr-1738	372	4	2005	DATE
framr-1738	372	5	kouki	ORG
framr-1738	372	6	2018	DATE
framr-1738	373	1	2017	CARDINAL
framr-1738	375	1	nigerian	NORP
framr-1738	375	2	sas	ORG
framr-1738	376	1	nine	CARDINAL
framr-1738	376	2	access bank plc	ORG
framr-1738	376	3	eco bank plc	ORG
framr-1738	376	4	fidelity bank plc	ORG
framr-1738	376	5	first bank of nigeria plc	ORG
framr-1738	376	6	first	ORDINAL
framr-1738	376	7	guaranty trust bank plc	ORG
framr-1738	376	8	bank plc	ORG
framr-1738	376	9	united bank	ORG
framr-1738	376	10	africa plc	ORG
framr-1738	376	11	3.2	CARDINAL
framr-1738	376	12	nigerian	NORP
framr-1738	376	13	5%	PERCENT
framr-1738	377	1	three	CARDINAL
framr-1738	378	1	nigerian	NORP
framr-1738	380	1	2015	DATE
framr-1738	381	1	nwaubani	PERSON
framr-1738	382	1	2019	DATE
framr-1738	382	2	2020	DATE
framr-1738	382	3	6(1	CARDINAL
framr-1738	382	4	52	CARDINAL
framr-1738	382	5	2020	DATE
framr-1738	389	1	years	DATE
framr-1738	391	1	2011	DATE
framr-1738	392	1	2012	DATE
framr-1738	393	1	2011	DATE
framr-1738	394	1	sas/cbn	ORG
framr-1738	394	2	prudential guidelines	ORG
framr-1738	395	1	first	ORDINAL
framr-1738	395	2	2018	DATE
framr-1738	396	1	first	ORDINAL
framr-1738	397	1	3.3	CARDINAL
framr-1738	397	2	1	CARDINAL
framr-1738	400	1	1	CARDINAL
framr-1738	400	2	the year of each bank	DATE
framr-1738	400	3	annual	DATE
framr-1738	401	1	the year	DATE
framr-1738	401	2	annual	DATE
framr-1738	402	1	llp/tl	ORG
framr-1738	402	2	annual	DATE
framr-1738	403	1	nine	CARDINAL
framr-1738	404	1	sas	ORG
framr-1738	404	2	13.70 5.20 8.50 62.04%	MONEY
framr-1738	404	3	19.00	CARDINAL
framr-1738	404	4	926.09%	PERCENT
framr-1738	404	5	11.00	CARDINAL
framr-1738	404	6	194.83%	PERCENT
framr-1738	404	7	6.00	CARDINAL
framr-1738	404	8	2.00 33.33%	PERCENT
framr-1738	404	9	47.50	CARDINAL
framr-1738	404	10	24.40 51.37%	PERCENT
framr-1738	404	11	gtb	ORG
framr-1738	404	12	0.10 0.19%	PERCENT
framr-1738	404	13	6.50	CARDINAL
framr-1738	404	14	-0.10 -1.54%	PERCENT
framr-1738	404	15	8.40 51.22%	PERCENT
framr-1738	404	16	37.14	CARDINAL
framr-1738	404	17	21.90%	PERCENT
framr-1738	404	18	2	CARDINAL
framr-1738	405	1	one	CARDINAL
framr-1738	405	2	39	DATE
framr-1738	406	1	2020	DATE
framr-1738	406	2	6(1	CARDINAL
framr-1738	406	3	52	CARDINAL
framr-1738	406	4	2020	DATE
framr-1738	409	1	ias/ifrs	ORG
framr-1738	411	1	sas	ORG
framr-1738	412	1	2	CARDINAL
framr-1738	412	2	1	CARDINAL
framr-1738	413	1	1	CARDINAL
framr-1738	415	1	nine	CARDINAL
framr-1738	416	1	sas	ORG
framr-1738	416	2	48.00	CARDINAL
framr-1738	416	3	-3.00	ORG
framr-1738	416	4	28.20	CARDINAL
framr-1738	416	5	31.30	MONEY
framr-1738	416	6	3.10 -11.00%	PERCENT
framr-1738	416	7	28.10	CARDINAL
framr-1738	416	8	3.20 -11.39%	PERCENT
framr-1738	416	9	29.20	CARDINAL
framr-1738	416	10	30.50	MONEY
framr-1738	416	11	178.00	CARDINAL
framr-1738	416	12	167.00	MONEY
framr-1738	416	13	6.17%	PERCENT
framr-1738	416	14	gtb	ORG
framr-1738	416	15	99.00	CARDINAL
framr-1738	416	16	5.00 5.05%	PERCENT
framr-1738	416	17	29.80	CARDINAL
framr-1738	416	18	2.20 7.38%	PERCENT
framr-1738	416	19	62.00	CARDINAL
framr-1738	416	20	6.00 9.67%	PERCENT
framr-1738	416	21	118.00	CARDINAL
framr-1738	416	22	-4.00 -3.38%	PERCENT
framr-1738	416	23	68.92bn	CARDINAL
framr-1738	416	24	1.06 1.53%	PERCENT
framr-1738	416	25	3	CARDINAL
framr-1738	416	26	nigerian	NORP
framr-1738	417	1	one	CARDINAL
framr-1738	419	1	39	CARDINAL
framr-1738	419	2	nigeria	GPE
framr-1738	421	1	3	CARDINAL
framr-1738	421	2	2	CARDINAL
framr-1738	422	1	2020	DATE
framr-1738	422	2	6(1	CARDINAL
framr-1738	422	3	52	CARDINAL
framr-1738	422	4	2020	DATE
framr-1738	424	1	sas	ORG
framr-1738	427	1	bank sas -a ifrs-b	ORG
framr-1738	427	2	2.95 3.90	CARDINAL
framr-1738	427	3	-32.20%	PERCENT
framr-1738	427	4	0.02	CARDINAL
framr-1738	427	5	3.72 3.70	CARDINAL
framr-1738	427	6	12.70	CARDINAL
framr-1738	427	7	6.00 47.24%	PERCENT
framr-1738	427	8	1.70	CARDINAL
framr-1738	427	9	-4.10 -241.17%	GPE
framr-1738	427	10	2.50	CARDINAL
framr-1738	427	11	2.80	MONEY
framr-1738	427	12	12.00%	PERCENT
framr-1738	427	13	0.00 0.00%	PERCENT
framr-1738	427	14	1.60 1.30 0.30	QUANTITY
framr-1738	427	15	3.00	CARDINAL
framr-1738	427	16	1.50 50.00%	PERCENT
framr-1738	427	17	3.50	CARDINAL
framr-1738	427	18	1.60 -45.71%	PERCENT
framr-1738	427	19	3.42%	PERCENT
framr-1738	427	20	3.38%	PERCENT
framr-1738	427	21	0.04 1.16%	PERCENT
framr-1738	427	22	4	CARDINAL
framr-1738	427	23	sas	ORG
framr-1738	428	1	1995	DATE
framr-1738	428	2	hassan, 2015	ORG
framr-1738	428	3	kothari et al.	PERSON
framr-1738	428	4	2005	DATE
framr-1738	428	5	kouki	ORG
framr-1738	428	6	2018	DATE
framr-1738	429	1	39	DATE
framr-1738	431	1	sas	ORG
framr-1738	432	1	sas	ORG
framr-1738	434	1	2020	DATE
framr-1738	434	2	6(1	CARDINAL
framr-1738	434	3	52	CARDINAL
framr-1738	434	4	2020	DATE
framr-1738	437	1	sas	ORG
framr-1738	438	1	4.1	CARDINAL
framr-1738	441	1	1	CARDINAL
framr-1738	441	2	14.6933	CARDINAL
framr-1738	441	3	8.36679	MONEY
framr-1738	441	4	17.9111	CARDINAL
framr-1738	441	5	6.78355	CARDINAL
framr-1738	442	1	pat sas & ifrs 9	ORG
framr-1738	442	2	.008	CARDINAL
framr-1738	444	1	95%	PERCENT
framr-1738	444	2	14.77788	CARDINAL
framr-1738	444	3	8.14151	CARDINAL
framr-1738	444	4	5	CARDINAL
framr-1738	446	1	0.532	CARDINAL
framr-1738	448	1	2020	DATE
framr-1738	448	2	6(1	CARDINAL
framr-1738	448	3	52	CARDINAL
framr-1738	448	4	2020	DATE
framr-1738	450	1	table-6	PERSON
framr-1738	454	1	nii sas 68.9222	ORG
framr-1738	454	2	52.59524 17.53175	CARDINAL
framr-1738	454	3	67.8556	CARDINAL
framr-1738	454	4	16.48147	CARDINAL
framr-1738	455	1	nii sas & ifrs 9 .997 .000	ORG
framr-1738	457	1	95%	PERCENT
framr-1738	457	2	nii sas	ORG
framr-1738	457	3	1.06667	CARDINAL
framr-1738	457	4	5.28134	MONEY
framr-1738	458	1	5.12626	CARDINAL
framr-1738	458	2	8	CARDINAL
framr-1738	458	3	6	CARDINAL
framr-1738	458	4	1.0666	CARDINAL
framr-1738	460	1	0.561	CARDINAL
framr-1738	464	1	llp sas	PERSON
framr-1738	464	2	1.21097	MONEY
framr-1738	464	3	3.3800	CARDINAL
framr-1738	464	4	1.87045	CARDINAL
framr-1738	465	1	llp sas & ifrs 9	ORG
framr-1738	465	2	.115	CARDINAL
framr-1738	467	1	95%	PERCENT
framr-1738	467	2	3.00788 1.00263	CARDINAL
framr-1738	467	3	2.35095 .039	MONEY
framr-1738	467	4	8	CARDINAL
framr-1738	467	5	7	CARDINAL
framr-1738	467	6	0.3889	CARDINAL
framr-1738	469	1	0.970	CARDINAL
framr-1738	471	1	5%	PERCENT
framr-1738	472	1	2020	DATE
framr-1738	472	2	6(1	CARDINAL
framr-1738	472	3	52	CARDINAL
framr-1738	472	4	78 70	CARDINAL
framr-1738	472	5	2020	DATE
framr-1738	474	1	table-8	PERSON
framr-1738	476	1	sas	ORG
framr-1738	476	2	14.69 17.91	CARDINAL
framr-1738	479	1	68.92	CARDINAL
framr-1738	479	2	1.06 1.53%	PERCENT
framr-1738	479	3	5.2813	MONEY
framr-1738	479	4	0.997	MONEY
framr-1738	479	5	llp/tla	ORG
framr-1738	479	6	3.42%	PERCENT
framr-1738	479	7	3.38%	PERCENT
framr-1738	479	8	0.04 1.16%	PERCENT
framr-1738	479	9	3.007	CARDINAL
framr-1738	479	10	0.115 5	MONEY
framr-1738	479	11	8	CARDINAL
framr-1738	481	1	39	CARDINAL
framr-1738	483	1	3	CARDINAL
framr-1738	483	2	llp/tla	ORG
framr-1738	483	3	sas	ORG
framr-1738	483	4	llp	ORG
framr-1738	484	1	39	DATE
framr-1738	485	1	39	DATE
framr-1738	485	2	2007/2009	LOC
framr-1738	485	3	ernest & young	ORG
framr-1738	485	4	2014	DATE
framr-1738	486	1	two	CARDINAL
framr-1738	486	2	0.115	CARDINAL
framr-1738	486	3	5	CARDINAL
framr-1738	487	1	3	CARDINAL
framr-1738	487	2	first	ORDINAL
framr-1738	487	3	second	ORDINAL
framr-1738	488	1	two	CARDINAL
framr-1738	489	1	sas	ORG
framr-1738	489	2	two	CARDINAL
framr-1738	489	3	0.008	CARDINAL
framr-1738	489	4	0.000-anii	MONEY
framr-1738	490	1	sas	ORG
framr-1738	490	2	january 01, 2012 date	DATE
framr-1738	490	3	nigeria	GPE
framr-1738	490	4	2011	DATE
framr-1738	491	1	first	ORDINAL
framr-1738	491	2	ifrs 1	DATE
framr-1738	493	1	two	CARDINAL
framr-1738	494	1	two	CARDINAL
framr-1738	494	2	just 0.04	CARDINAL
framr-1738	495	1	0.9700	CARDINAL
framr-1738	496	1	8	CARDINAL
framr-1738	498	1	8	CARDINAL
framr-1738	498	2	2020	DATE
framr-1738	498	3	6(1	CARDINAL
framr-1738	498	4	52	CARDINAL
framr-1738	498	5	2020	DATE
framr-1738	500	1	0.532	CARDINAL
framr-1738	502	1	39	CARDINAL
framr-1738	503	1	2018	DATE
framr-1738	505	1	2015	DATE
framr-1738	505	2	nigerian	NORP
framr-1738	505	3	2019	CARDINAL
framr-1738	505	4	2019	CARDINAL
framr-1738	505	5	latin america	LOC
framr-1738	505	6	kouki	ORG
framr-1738	505	7	2018) -germany	DATE
framr-1738	505	8	belgium	GPE
framr-1738	505	9	france	GPE
framr-1738	505	10	2018)-rusia	DATE
framr-1738	507	1	2017	CARDINAL
framr-1738	507	2	nigeria	GPE
framr-1738	508	1	llp	ORG
framr-1738	508	2	pat	PERSON
framr-1738	509	1	2016) -nigeria	DATE
framr-1738	509	2	2016	CARDINAL
framr-1738	509	3	africa	LOC
framr-1738	509	4	hassan (	ORG
framr-1738	509	5	2015	CARDINAL
framr-1738	509	6	nigeria	GPE
framr-1738	509	7	mechelli	ORG
framr-1738	509	8	2013	DATE
framr-1738	511	1	figure-5	ORG
framr-1738	512	1	8	CARDINAL
framr-1738	514	1	39(which	DATE
framr-1738	514	2	nigeria	GPE
framr-1738	514	3	nigerian	NORP
framr-1738	514	4	gaap	PERSON
framr-1738	517	1	39	DATE
framr-1738	519	1	0.561 at 5%	PERCENT
framr-1738	520	1	2	CARDINAL
framr-1738	520	2	nii under sas	ORG
framr-1738	521	1	2	CARDINAL
framr-1738	521	2	sas	ORG
framr-1738	521	3	0.997	CARDINAL
framr-1738	521	4	0.000	CARDINAL
framr-1738	522	1	two	CARDINAL
framr-1738	523	1	2020	DATE
framr-1738	523	2	6(1	CARDINAL
framr-1738	523	3	52	CARDINAL
framr-1738	523	4	2020	DATE
framr-1738	524	1	two	CARDINAL
framr-1738	526	1	2018	DATE
framr-1738	527	1	2015	CARDINAL
framr-1738	529	1	2016	DATE
framr-1738	529	2	2016	CARDINAL
framr-1738	529	3	hassan	PERSON
framr-1738	529	4	2015	DATE
framr-1738	529	5	mechelli	PERSON
framr-1738	529	6	2013	DATE
framr-1738	530	1	pat	GPE
framr-1738	531	1	figure-2	PERSON
framr-1738	532	1	ifrs 9 in 2018	DATE
framr-1738	533	1	ifrs 9	DATE
framr-1738	534	1	ifrs /ifrs9	ORG
framr-1738	535	1	2	CARDINAL
framr-1738	535	2	4	CARDINAL
framr-1738	536	1	2	CARDINAL
framr-1738	536	2	its 2011 financial year	DATE
framr-1738	537	1	39	CARDINAL
framr-1738	537	2	296%	PERCENT
framr-1738	538	1	39	DATE
framr-1738	539	1	2	CARDINAL
framr-1738	539	2	fcmb	ORG
framr-1738	539	3	2011	DATE
framr-1738	541	1	two	CARDINAL
framr-1738	541	2	2019	CARDINAL
framr-1738	541	3	2019	CARDINAL
framr-1738	541	4	kouki	ORG
framr-1738	541	5	2018) -germany	DATE
framr-1738	541	6	belgium	GPE
framr-1738	541	7	france	GPE
framr-1738	541	8	2018) -rusia	DATE
framr-1738	543	1	2017) -nigeria	DATE
framr-1738	544	1	3	CARDINAL
framr-1738	545	1	2011	DATE
framr-1738	546	1	ias38/ifrs	ORG
framr-1738	546	2	n56billionabout 10%	PERCENT
framr-1738	547	1	first	ORDINAL
framr-1738	547	2	2011	DATE
framr-1738	548	1	ias 38/ifrs	ORG
framr-1738	548	2	6%	PERCENT
framr-1738	549	1	2020	DATE
framr-1738	549	2	6(1	CARDINAL
framr-1738	549	3	52	CARDINAL
framr-1738	549	4	2020	DATE
framr-1738	551	1	nine	CARDINAL
framr-1738	552	1	sas	ORG
framr-1738	552	2	13.70 5.20 8.50 62.04%	MONEY
framr-1738	552	3	19.00	CARDINAL
framr-1738	552	4	926.09%	PERCENT
framr-1738	552	5	11.00	CARDINAL
framr-1738	552	6	194.83%	PERCENT
framr-1738	552	7	6.00	CARDINAL
framr-1738	552	8	2.00 33.33%	PERCENT
framr-1738	552	9	47.50	CARDINAL
framr-1738	552	10	24.40 51.37%	PERCENT
framr-1738	552	11	gtb	ORG
framr-1738	552	12	0.10 0.19%	PERCENT
framr-1738	552	13	6.50	CARDINAL
framr-1738	552	14	-0.10 -1.54%	PERCENT
framr-1738	552	15	8.40 51.22%	PERCENT
framr-1738	552	16	37.14	CARDINAL
framr-1738	552	17	21.90%	PERCENT
framr-1738	552	18	three	CARDINAL
framr-1738	553	1	8	CARDINAL
framr-1738	555	1	nine	CARDINAL
framr-1738	556	1	sas	ORG
framr-1738	556	2	48.00	CARDINAL
framr-1738	556	3	-3.00	ORG
framr-1738	556	4	28.20	CARDINAL
framr-1738	556	5	31.30	MONEY
framr-1738	556	6	3.10 -11.00%	PERCENT
framr-1738	556	7	28.10	CARDINAL
framr-1738	556	8	3.20 -11.39%	PERCENT
framr-1738	556	9	29.20	CARDINAL
framr-1738	556	10	30.50	MONEY
framr-1738	556	11	178.00	CARDINAL
framr-1738	556	12	167.00	MONEY
framr-1738	556	13	6.17%	PERCENT
framr-1738	556	14	gtb	ORG
framr-1738	556	15	99.00	CARDINAL
framr-1738	556	16	5.00 5.05%	PERCENT
framr-1738	556	17	29.80	CARDINAL
framr-1738	556	18	2.20 7.33%	PERCENT
framr-1738	556	19	62.00	CARDINAL
framr-1738	556	20	6.00 9.67%	PERCENT
framr-1738	556	21	118.00	CARDINAL
framr-1738	556	22	-4.00 -3.38%	PERCENT
framr-1738	556	23	68.92	CARDINAL
framr-1738	556	24	1.06 1.53%	PERCENT
framr-1738	556	25	4	CARDINAL
framr-1738	556	26	llp	ORG
framr-1738	556	27	38	CARDINAL
framr-1738	557	1	0.02%	PERCENT
framr-1738	557	2	2011	DATE
framr-1738	558	1	39	CARDINAL
framr-1738	558	2	3.72	CARDINAL
framr-1738	558	3	18,500%	PERCENT
framr-1738	559	1	fidelity	ORG
framr-1738	559	2	1.7%	PERCENT
framr-1738	559	3	sas	ORG
framr-1738	559	4	5.8	CARDINAL
framr-1738	559	5	241%	PERCENT
framr-1738	560	1	two	CARDINAL
framr-1738	560	2	39	CARDINAL
framr-1738	561	1	4	CARDINAL
framr-1738	561	2	8	CARDINAL
framr-1738	564	1	allp/tl)-of	ORG
framr-1738	565	1	bank sas -a ifrs-b	ORG
framr-1738	565	2	2.95 3.90	CARDINAL
framr-1738	565	3	-32.20%	PERCENT
framr-1738	565	4	0.02	CARDINAL
framr-1738	565	5	12.70	CARDINAL
framr-1738	565	6	6.00 47.24%	PERCENT
framr-1738	565	7	1.70	CARDINAL
framr-1738	565	8	241.17%	PERCENT
framr-1738	565	9	2.50	CARDINAL
framr-1738	565	10	2.80	MONEY
framr-1738	565	11	12.00%	PERCENT
framr-1738	565	12	0.00 0.00%	PERCENT
framr-1738	565	13	1.60 1.30 0.30	QUANTITY
framr-1738	565	14	3.00	CARDINAL
framr-1738	565	15	1.50 50.00%	PERCENT
framr-1738	565	16	3.50	CARDINAL
framr-1738	566	1	3.42 3.38 0.04 1.16%	MONEY
framr-1738	566	2	2020	DATE
framr-1738	566	3	6(1	CARDINAL
framr-1738	566	4	52	CARDINAL
framr-1738	566	5	2020	DATE
framr-1738	568	1	6	CARDINAL
framr-1738	569	1	6.1	CARDINAL
framr-1738	569	2	nigeria	GPE
framr-1738	570	1	nigerian	NORP
framr-1738	571	1	two	CARDINAL
framr-1738	572	1	nigeria	GPE
framr-1738	572	2	nigeria	GPE
framr-1738	573	1	6.2	CARDINAL
framr-1738	574	1	council of nigeria	ORG
framr-1738	574	2	first	ORDINAL
framr-1738	574	3	ifrs 1	DATE
framr-1738	576	1	fcmb	PERSON
framr-1738	576	2	12.7%	PERCENT
framr-1738	576	3	6.7%	PERCENT
framr-1738	577	1	fcmb	PERSON
framr-1738	579	1	39	CARDINAL
framr-1738	580	1	ifrs 9	DATE
framr-1738	582	1	ifrs 9	DATE
framr-1738	584	1	manger‟s	ORG
framr-1738	585	1	council of nigeria	ORG
framr-1738	585	2	frc	ORG
framr-1738	585	3	central bank of nigeria	ORG
framr-1738	586	1	banks‟	ORG
framr-1738	591	1	2020	DATE
framr-1738	591	2	6(1	CARDINAL
framr-1738	591	3	52	CARDINAL
framr-1738	591	4	2020	DATE
framr-1738	593	1	abata	PERSON
framr-1738	593	2	m. a.	PERSON
framr-1738	593	3	2015	CARDINAL
framr-1738	594	1	nigerian	NORP
framr-1738	595	1	289(1850	CARDINAL
framr-1738	595	2	1-16	CARDINAL
framr-1738	596	1	akabom-ita	ORG
framr-1738	596	2	2013	DATE
framr-1738	597	1	nigeria	GPE
framr-1738	598	1	european journal of business and management	ORG
framr-1738	598	2	5(4	CARDINAL
framr-1738	598	3	60	CARDINAL
framr-1738	599	1	ali	PERSON
framr-1738	599	2	b.	PERSON
framr-1738	599	3	2018	DATE
framr-1738	601	1	asian journal of finance	ORG
framr-1738	601	2	440	CARDINAL
framr-1738	602	1	m., & prietula	ORG
framr-1738	602	2	m. (	PERSON
framr-1738	602	3	2007	DATE
framr-1738	603	1	gsia.	ORG
framr-1738	604	1	507	CARDINAL
framr-1738	604	2	baba	PERSON
framr-1738	604	3	2013	DATE
framr-1738	606	1	505	CARDINAL
framr-1738	606	2	https://doi.org/10.22610/imbr.v5i10.1081	PERSON
framr-1738	606	3	baumol	PERSON
framr-1738	606	4	w. j. (	PERSON
framr-1738	606	5	1959	DATE
framr-1738	607	1	164	CARDINAL
framr-1738	608	1	new york	GPE
framr-1738	609	1	macmillan	ORG
framr-1738	609	2	baumol	PERSON
framr-1738	609	3	w. j.	PERSON
framr-1738	609	4	1962	DATE
framr-1738	611	1	the american economic review	ORG
framr-1738	611	2	1078-1087	CARDINAL
framr-1738	612	1	blackburn	GPE
framr-1738	612	2	2019	CARDINAL
framr-1738	613	1	2018	DATE
framr-1738	613	2	https://www.accountancyage.com/. braam	PERSON
framr-1738	613	3	nandy	PERSON
framr-1738	613	4	s.	PERSON
framr-1738	613	5	2015	CARDINAL
framr-1738	615	1	the international journal of accounting	ORG
framr-1738	615	2	111	CARDINAL
framr-1738	616	1	callao	ORG
framr-1738	616	2	s., & jarne	ORG
framr-1738	616	3	j. i.	PERSON
framr-1738	616	4	2010	DATE
framr-1738	617	1	the european union	ORG
framr-1738	618	1	europe	LOC
framr-1738	618	2	7(2	CARDINAL
framr-1738	618	3	159	CARDINAL
framr-1738	618	4	ceccobelli	PERSON
framr-1738	618	5	a.	PERSON
framr-1738	618	6	2019	DATE
framr-1738	620	1	193	CARDINAL
framr-1738	622	1	2011	DATE
framr-1738	624	1	industrial economics journal	ORG
framr-1738	624	2	2	CARDINAL
framr-1738	624	3	25	CARDINAL
framr-1738	624	4	cheffins	ORG
framr-1738	624	5	b. r.	PERSON
framr-1738	624	6	2018	DATE
framr-1738	625	1	berle	PERSON
framr-1738	626	1	seattle university law review	ORG
framr-1738	626	2	university of cambridge faculty of law research	ORG
framr-1738	627	1	50/2018	DATE
framr-1738	627	2	b., & bank	ORG
framr-1738	627	3	s.	GPE
framr-1738	627	4	2009	DATE
framr-1738	628	1	berle	PERSON
framr-1738	629	1	443	CARDINAL
framr-1738	630	1	chen, h.	ORG
framr-1738	630	2	q.	GPE
framr-1738	630	3	jiang	PERSON
framr-1738	630	4	& lin	PERSON
framr-1738	630	5	z.	PERSON
framr-1738	630	6	2010	DATE
framr-1738	631	1	the european union	ORG
framr-1738	632	1	journal of international financial management & accounting	ORG
framr-1738	632	2	21(3	CARDINAL
framr-1738	632	3	220	CARDINAL
framr-1738	633	1	chung	GPE
framr-1738	633	2	r.	NORP
framr-1738	633	3	firth	PERSON
framr-1738	633	4	kim	PERSON
framr-1738	633	5	j. b.	PERSON
framr-1738	633	6	2005	DATE
framr-1738	635	1	58(6	CARDINAL
framr-1738	635	2	766	CARDINAL
framr-1738	637	1	2020	DATE
framr-1738	639	1	https://corporatefinanceinstitute.com/resources/knowledge/other/top-accounting-scandals/. cyert	FAC
framr-1738	639	2	r., & march	ORG
framr-1738	639	3	j. (	ORG
framr-1738	639	4	1963	DATE
framr-1738	641	1	oxford	NORP
framr-1738	642	1	blackwell	PERSON
framr-1738	643	1	daly, h. (	ORG
framr-1738	643	2	2015	CARDINAL
framr-1738	645	1	e economics	ORG
framr-1738	645	2	15(1	CARDINAL
framr-1738	645	3	17	CARDINAL
framr-1738	646	1	d.	NORP
framr-1738	646	2	zubairu, a. d., & ame	ORG
framr-1738	646	3	2018	DATE
framr-1738	647	1	nigeria	GPE
framr-1738	648	1	4(1	CARDINAL
framr-1738	648	2	111	CARDINAL
framr-1738	649	1	p. m.	PERSON
framr-1738	649	2	sloan	PERSON
framr-1738	649	3	r. g.	PERSON
framr-1738	649	4	a. p.	PERSON
framr-1738	649	5	1995	DATE
framr-1738	651	1	193-225	CARDINAL
framr-1738	652	1	deloitte global services	ORG
framr-1738	653	1	2017	CARDINAL
framr-1738	654	1	39financial	CARDINAL
framr-1738	656	1	deloitte global services	ORG
framr-1738	657	1	2020a	DATE
framr-1738	658	1	39financial	CARDINAL
framr-1738	659	1	deloitte	ORG
framr-1738	660	1	2020b	DATE
framr-1738	662	1	2020	DATE
framr-1738	662	2	6(1	CARDINAL
framr-1738	662	3	52	CARDINAL
framr-1738	662	4	2020	DATE
framr-1738	664	1	jeanjean	NORP
framr-1738	664	2	t., & stolowy	ORG
framr-1738	664	3	h.	PERSON
framr-1738	664	4	2007	DATE
framr-1738	666	1	26(1	CARDINAL
framr-1738	666	2	1-38	CARDINAL
framr-1738	667	1	easton	GPE
framr-1738	667	2	d., & harris	ORG
framr-1738	667	3	t. s.	PERSON
framr-1738	667	4	1991	DATE
framr-1738	669	1	29(1	CARDINAL
framr-1738	669	2	19	CARDINAL
framr-1738	670	1	edogbanya	PERSON
framr-1738	670	2	a., & kamardin	ORG
framr-1738	670	3	2014	DATE
framr-1738	671	1	nigeria	GPE
framr-1738	672	1	2(1	CARDINAL
framr-1738	672	2	72	CARDINAL
framr-1738	673	1	elosiuba	PERSON
framr-1738	673	2	j. n., & okoye	PERSON
framr-1738	673	3	2018	DATE
framr-1738	674	1	nigeria stock exchange	ORG
framr-1738	675	1	spiru haret university	ORG
framr-1738	676	1	18(1	CARDINAL
framr-1738	676	2	77	CARDINAL
framr-1738	677	1	eneje	GPE
framr-1738	677	2	b.	PERSON
framr-1738	677	3	2016	DATE
framr-1738	678	1	nigerian	NORP
framr-1738	679	1	iosr journal of business and management	ORG
framr-1738	679	2	45	CARDINAL
framr-1738	680	1	ernest, & young	ORG
framr-1738	680	2	2014	DATE
framr-1738	681	1	fama	ORG
framr-1738	681	2	e. f. (	PERSON
framr-1738	681	3	1980	DATE
framr-1738	683	1	288	CARDINAL
framr-1738	684	1	farouk	PERSON
framr-1738	684	2	m. a.	PERSON
framr-1738	684	3	m. a.	PERSON
framr-1738	684	4	2018	DATE
framr-1738	685	1	dmbs	ORG
framr-1738	685	2	nigeria	GPE
framr-1738	685	3	chang	PERSON
framr-1738	685	4	shen	PERSON
framr-1738	685	5	2008	DATE
framr-1738	686	1	7(2	CARDINAL
framr-1738	686	2	49	CARDINAL
framr-1738	687	1	g. a., & ohlson	PERSON
framr-1738	687	2	j. a. (	PERSON
framr-1738	687	3	1995	DATE
framr-1738	689	1	11(2	CARDINAL
framr-1738	689	2	689	CARDINAL
framr-1738	690	1	frc	ORG
framr-1738	690	2	nigeria-frc	NORP
framr-1738	691	1	2020	DATE
framr-1738	692	1	frc	ORG
framr-1738	694	1	a. m.	PERSON
framr-1738	694	2	2019	DATE
framr-1738	696	1	italian	NORP
framr-1738	697	1	9(1	CARDINAL
framr-1738	697	2	1	CARDINAL
framr-1738	698	1	goel	PERSON
framr-1738	698	2	2016	DATE
framr-1738	700	1	10(3	CARDINAL
framr-1738	700	2	48	CARDINAL
framr-1738	701	1	goncharov	ORG
framr-1738	701	2	i., & zimmermann	ORG
framr-1738	701	3	j. (	PERSON
framr-1738	701	4	2007	DATE
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framr-1738	709	1	7th	ORDINAL
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framr-1738	709	3	13	CARDINAL
framr-1738	709	4	oxford	NORP
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framr-1738	710	1	healy	PERSON
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framr-1738	712	1	365-383	CARDINAL
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framr-1738	719	1	icaew	PERSON
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framr-1738	721	1	april 2001	DATE
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framr-1738	729	1	jensen	PERSON
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framr-1738	731	1	journal of financial economics	ORG
framr-1738	731	2	3(4	CARDINAL
framr-1738	731	3	305-360	CARDINAL
framr-1738	732	1	jhingan	PERSON
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framr-1738	733	1	2nd	ORDINAL
framr-1738	734	1	delhi	GPE
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framr-1738	737	1	jones	PERSON
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framr-1738	738	2	john wiley & sons	ORG
framr-1738	739	1	jones	PERSON
framr-1738	739	2	j. (	PERSON
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framr-1738	741	1	journal of accounting research	ORG
framr-1738	741	2	29(2	CARDINAL
framr-1738	741	3	193	CARDINAL
framr-1738	741	4	10.2307/2491047	CARDINAL
framr-1738	742	1	kapás	PERSON
framr-1738	742	2	j. (	PERSON
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framr-1738	744	1	journal of innovation economics & management	ORG
framr-1738	744	2	2	CARDINAL
framr-1738	744	3	15-33	DATE
framr-1738	745	1	kothari	PERSON
framr-1738	745	2	s.	PERSON
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framr-1738	747	1	journal of accounting & economics	ORG
framr-1738	747	2	39	DATE
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framr-1738	748	1	kouki	ORG
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framr-1738	751	1	2018	DATE
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framr-1738	754	4	r. a.	PERSON
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framr-1738	756	1	international journal of economics	ORG
framr-1738	756	2	6(s7	CARDINAL
framr-1738	756	3	51-55	CARDINAL
framr-1738	757	1	t. n. (	PERSON
framr-1738	757	2	2018	DATE
framr-1738	758	1	russia	GPE
framr-1738	759	1	european research studies journal	ORG
framr-1738	759	2	21(2	CARDINAL
framr-1738	759	3	147	CARDINAL
framr-1738	760	1	manju	ORG
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framr-1738	762	2	vvpgc	PERSON
framr-1738	762	3	march 18 & 19	DATE
framr-1738	762	4	r. (	GPE
framr-1738	762	5	1964	DATE
framr-1738	765	1	mechelli	PERSON
framr-1738	765	2	r.	NORP
framr-1738	765	3	2013	DATE
framr-1738	766	1	eu	GPE
framr-1738	769	1	rome	GPE
framr-1738	769	2	italy	GPE
framr-1738	769	3	october 17-18	DATE
framr-1738	769	4	b. m.	PERSON
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framr-1738	770	1	one	CARDINAL
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framr-1738	771	1	mongrut	GPE
framr-1738	771	2	s., & winkelried	ORG
framr-1738	771	3	2019	DATE
framr-1738	772	1	latin america	LOC
framr-1738	773	1	38	DATE
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framr-1738	775	1	international journal of research	ORG
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framr-1738	775	3	30	CARDINAL
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framr-1738	782	1	nigerian	NORP
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framr-1738	789	1	pwc	ORG
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framr-1738	791	1	prudential guidelines :differences	ORG
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framr-1738	794	2	361	CARDINAL
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framr-1738	797	1	india	GPE
framr-1738	798	1	journal of management research	ORG
framr-1738	798	2	4(1	CARDINAL
framr-1738	798	3	1-13	DATE
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framr-1738	800	1	canada	GPE
framr-1738	801	1	journal of economics	ORG
framr-1738	801	2	2(3	CARDINAL
framr-1738	801	3	540-554	CARDINAL
framr-1738	802	1	h.	PERSON
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framr-1738	802	3	i. o.	PERSON
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framr-1738	804	1	journal of accounting	ORG
framr-1738	804	2	3(2	CARDINAL
framr-1738	805	1	sanusi	PERSON
framr-1738	805	2	s. l.	PERSON
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framr-1738	808	1	s. l.	PERSON
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framr-1738	814	1	3(4	CARDINAL
framr-1738	814	2	91	CARDINAL
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framr-1738	815	1	ias/ifrs	ORG
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framr-1738	816	1	international journal of accounting and economics	ORG
framr-1738	816	2	4(2	CARDINAL
framr-1738	816	3	87	CARDINAL
framr-1738	817	1	simon	PERSON
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framr-1738	819	1	quarterly	DATE
framr-1738	819	2	69(1	CARDINAL
framr-1738	819	3	99	CARDINAL
framr-1738	820	1	simon	PERSON
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framr-1738	822	2	129	CARDINAL
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framr-1738	824	1	ronald coase	PERSON
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framr-1738	826	1	todeva	PERSON
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framr-1738	829	1	528441	DATE
framr-1738	830	1	trabelsi	PERSON
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framr-1738	831	1	uae	GPE
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framr-1738	832	1	4(4	CARDINAL
framr-1738	832	2	60	CARDINAL
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framr-1738	836	1	f. k.	PERSON
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framr-1738	838	1	14(1	CARDINAL
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framr-1738	839	1	l.	GPE
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framr-1738	845	1	yahaya	PERSON
framr-1738	845	2	o. a.	PERSON
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framr-1738	847	2	7(18	CARDINAL
framr-1738	847	3	70	CARDINAL
framr-1738	848	1	yahaya	PERSON
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framr-1738	848	5	i.	PERSON
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framr-1738	849	1	nigeria	GPE
framr-1738	850	1	research journal of finance	ORG
framr-1738	850	2	6(12	CARDINAL
framr-1738	850	3	107	CARDINAL
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