id	sid	eid	entity	type
gujaf-106	1	1	3	CARDINAL
gujaf-106	1	2	1, april	DATE
gujaf-106	1	3	2022	CARDINAL
gujaf-106	1	4	2756-665x	CARDINAL
gujaf-106	1	5	social sciences	ORG
gujaf-106	1	6	federal university gusau	ORG
gujaf-106	1	7	zamfara state	GPE
gujaf-106	1	8	3	CARDINAL
gujaf-106	1	9	1 april	DATE
gujaf-106	1	10	2022	CARDINAL
gujaf-106	1	11	2756-665x	CARDINAL
gujaf-106	1	12	social sciences	ORG
gujaf-106	1	13	federal university gusau	ORG
gujaf-106	1	14	zamfara state	GPE
gujaf-106	2	1	ahmadu bello university press limited	ORG
gujaf-106	2	2	zaria kaduna	PERSON
gujaf-106	2	3	nigeria	GPE
gujaf-106	3	1	08065949711	CARDINAL
gujaf-106	3	2	069-879121	CARDINAL
gujaf-106	4	1	shehu usman hassan department	PERSON
gujaf-106	5	1	muhammad mustapha	PERSON
gujaf-106	5	2	ahmadu bello university	ORG
gujaf-106	5	3	zaria	PERSON
gujaf-106	5	4	kaduna state	GPE
gujaf-106	6	1	umar farouk	PERSON
gujaf-106	6	2	federal university gusau	ORG
gujaf-106	6	3	zamfara state	GPE
gujaf-106	7	1	modu kumshe department of accounting	ORG
gujaf-106	7	2	university of maiduguri	ORG
gujaf-106	7	3	borno	GPE
gujaf-106	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-106	8	2	paul university	ORG
gujaf-106	9	1	prof kabir tahir hamid	PERSON
gujaf-106	9	2	bayero university	ORG
gujaf-106	9	3	kano	ORG
gujaf-106	10	1	prof	PERSON
gujaf-106	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-106	11	2	university of jos	ORG
gujaf-106	12	1	clifford ofurum department of accounting	ORG
gujaf-106	12	2	university of portharcourt	ORG
gujaf-106	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-106	14	2	ahmadu bello university	ORG
gujaf-106	14	3	zaria	PERSON
gujaf-106	15	1	prof	PERSON
gujaf-106	16	1	yusuf	PERSON
gujaf-106	17	1	b. rahman	PERSON
gujaf-106	17	2	lagos state university	ORG
gujaf-106	19	1	suleiman a. s. aruwa	PERSON
gujaf-106	19	2	nasarawa state university	ORG
gujaf-106	19	3	keffi	GPE
gujaf-106	21	1	muhammad junaidu	PERSON
gujaf-106	21	2	kurawa department of accounting	ORG
gujaf-106	21	3	university kano	ORG
gujaf-106	23	1	muhammad habibu sabari department	PERSON
gujaf-106	23	2	ahmadu bello university	ORG
gujaf-106	23	3	zaria	PERSON
gujaf-106	23	4	prof	PERSON
gujaf-106	24	1	okpanachi joshua department of accounting	ORG
gujaf-106	24	2	nigerian defence academy	ORG
gujaf-106	24	3	kaduna	GPE
gujaf-106	25	1	hassan ibrahim department	PERSON
gujaf-106	25	2	ibb university	ORG
gujaf-106	25	3	niger state	GPE
gujaf-106	26	1	prof	PERSON
gujaf-106	27	1	mary okwo department of accounting	ORG
gujaf-106	27	2	enugu state university of science and technology	ORG
gujaf-106	29	1	aminu isah department of accounting	ORG
gujaf-106	29	2	bayero university	ORG
gujaf-106	29	3	kano	ORG
gujaf-106	30	1	prof	PERSON
gujaf-106	31	1	ahmadu bello department of accounting	ORG
gujaf-106	31	2	ahmadu bello university	ORG
gujaf-106	31	3	zaria	PERSON
gujaf-106	32	1	prof	PERSON
gujaf-106	33	1	musa yelwa abubakar department	PERSON
gujaf-106	33	2	usmanu danfodiyo university	ORG
gujaf-106	33	3	sokoto state	ORG
gujaf-106	34	1	salisu abubakar	PERSON
gujaf-106	34	2	ahmadu bello university	ORG
gujaf-106	34	3	zaria	PERSON
gujaf-106	34	4	kaduna state	GPE
gujaf-106	35	1	isaq	PERSON
gujaf-106	35	2	samaila department of accounting	ORG
gujaf-106	35	3	bayero university	ORG
gujaf-106	36	1	fatima	PERSON
gujaf-106	36	2	university of maiduguri	ORG
gujaf-106	36	3	borno	GPE
gujaf-106	37	1	sunusi sa'ad	PERSON
gujaf-106	37	2	dutse	GPE
gujaf-106	37	3	jigawa state	GPE
gujaf-106	38	1	nasiru a. ka’oje	PERSON
gujaf-106	38	2	usmanu danfodiyo university	ORG
gujaf-106	38	3	sokoto	PERSON
gujaf-106	39	1	aminu abdullahi department of accounting	ORG
gujaf-106	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-106	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-106	40	2	nigerian defence academy	ORG
gujaf-106	40	3	kaduna state	GPE
gujaf-106	41	1	dr.	PERSON
gujaf-106	41	2	saidu adamu department of accounting	ORG
gujaf-106	42	1	dr.	PERSON
gujaf-106	42	2	nasiru yunusa v department	PERSON
gujaf-106	42	3	ahmadu bello university	ORG
gujaf-106	42	4	zaria	PERSON
gujaf-106	43	1	aisha	PERSON
gujaf-106	43	2	muhammad department	PERSON
gujaf-106	43	3	ahmadu bello university	ORG
gujaf-106	43	4	zaria	PERSON
gujaf-106	44	1	lawal muhammad	PERSON
gujaf-106	44	2	ahmadu bello university	ORG
gujaf-106	44	3	zaria	PERSON
gujaf-106	45	1	farouk	PERSON
gujaf-106	45	2	american university of nigeria	ORG
gujaf-106	45	3	yola	ORG
gujaf-106	46	1	bashir umar farouk	PERSON
gujaf-106	46	2	federal university gusau	ORG
gujaf-106	46	3	zamfara state	GPE
gujaf-106	47	1	dr emmanuel omokhuale department	PERSON
gujaf-106	47	2	federal university gusau	ORG
gujaf-106	48	1	state advisory board	ORG
gujaf-106	49	1	kabiru isah	PERSON
gujaf-106	49	2	bayero university kano	ORG
gujaf-106	50	1	bashir	PERSON
gujaf-106	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-106	50	3	sokoto state	ORG
gujaf-106	52	1	muhammad tanko	PERSON
gujaf-106	52	2	kaduna state university	ORG
gujaf-106	52	3	kaduna	GPE
gujaf-106	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-106	53	2	sokoto state	ORG
gujaf-106	55	1	aliyu sulaiman kantudu	PERSON
gujaf-106	55	2	university kano	ORG
gujaf-106	56	1	usman muhammad adam	PERSON
gujaf-106	56	2	federal university gusau	ORG
gujaf-106	56	3	zamfara state	GPE
gujaf-106	57	1	vi	PERSON
gujaf-106	57	2	gusau journal of accounting	ORG
gujaf-106	58	1	two	CARDINAL
gujaf-106	58	2	april and october annually	DATE
gujaf-106	59	1	the department of accounting	ORG
gujaf-106	59	2	social sciences	ORG
gujaf-106	59	3	federal university gusau	ORG
gujaf-106	59	4	zamfara state	GPE
gujaf-106	59	5	nigeria	GPE
gujaf-106	59	6	islamic finance	ORG
gujaf-106	59	7	islamic	NORP
gujaf-106	60	1	english	LANGUAGE
gujaf-106	61	1	more than 15	CARDINAL
gujaf-106	61	2	a4	ORG
gujaf-106	61	3	1.5	CARDINAL
gujaf-106	61	4	12	CARDINAL
gujaf-106	62	1	25 percent	PERCENT
gujaf-106	63	1	5000	CARDINAL
gujaf-106	63	2	more than 250	CARDINAL
gujaf-106	63	3	four	CARDINAL
gujaf-106	64	1	apa 7 th edition	PERSON
gujaf-106	69	1	fcmb	PERSON
gujaf-106	69	2	7278465011	DATE
gujaf-106	69	3	gusau journal of accounting	ORG
gujaf-106	69	4	federal university gusau	ORG
gujaf-106	69	5	zamfara state	GPE
gujaf-106	71	1	+2348069393824	DATE
gujaf-106	71	2	nigerian	NORP
gujaf-106	71	3	abbas usman phd	PERSON
gujaf-106	71	4	shehu usman hassan phd	PERSON
gujaf-106	71	5	1	CARDINAL
gujaf-106	71	6	african	NORP
gujaf-106	72	1	celestine	PERSON
gujaf-106	72	2	phd	PERSON
gujaf-106	72	3	peters ade sanni 22	PERSON
gujaf-106	72	4	nigeria	GPE
gujaf-106	72	5	t. jimoh	GPE
gujaf-106	72	6	john a. attah	PERSON
gujaf-106	73	1	33	CARDINAL
gujaf-106	73	2	nigeria	GPE
gujaf-106	73	3	abdulrahman abubakar	PERSON
gujaf-106	74	1	ahmad bello	PERSON
gujaf-106	74	2	s. a. abdullahi	PERSON
gujaf-106	74	3	dr.	PERSON
gujaf-106	74	4	m. d. tahir 45	PERSON
gujaf-106	74	5	nigeria	GPE
gujaf-106	74	6	mayowa gabriel ajao	PERSON
gujaf-106	74	7	phd	PERSON
gujaf-106	74	8	phd 57	ORG
gujaf-106	74	9	kwara state	GPE
gujaf-106	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-106	74	11	nigeria	GPE
gujaf-106	74	12	munir aliyu saleh	PERSON
gujaf-106	75	1	gbegi daniel orsaa	PERSON
gujaf-106	75	2	ibrahim adamu saleh phd	PERSON
gujaf-106	75	3	81	CARDINAL
gujaf-106	75	4	nigeria	GPE
gujaf-106	75	5	ahmed mohammed	PERSON
gujaf-106	75	6	ademu yahaya	GPE
gujaf-106	75	7	musa zakariya	PERSON
gujaf-106	75	8	95	CARDINAL
gujaf-106	75	9	nigeria	GPE
gujaf-106	75	10	yusuf	GPE
gujaf-106	75	11	dr.	PERSON
gujaf-106	75	12	salisu abubakar	PERSON
gujaf-106	75	13	dr.	PERSON
gujaf-106	75	14	idris ahmed aliyu	PERSON
gujaf-106	75	15	dr.	PERSON
gujaf-106	75	16	aneitie charles dikki 104	PERSON
gujaf-106	75	17	nigeria	GPE
gujaf-106	75	18	daniel ayegbeni	PERSON
gujaf-106	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-106	75	20	115	CARDINAL
gujaf-106	75	21	nigeria kwasau	LOC
gujaf-106	75	22	samuel eniola	PERSON
gujaf-106	75	23	phd	PERSON
gujaf-106	75	24	lateef olumide mustapha phd	PERSON
gujaf-106	75	25	125	CARDINAL
gujaf-106	75	26	nonbig4	ORG
gujaf-106	75	27	nigeria	GPE
gujaf-106	75	28	abdu abubakar	PERSON
gujaf-106	75	29	ishaya luka chechet phd	PERSON
gujaf-106	75	30	badara phd	PERSON
gujaf-106	75	31	136	CARDINAL
gujaf-106	75	32	4	CARDINAL
gujaf-106	75	33	nigerian	NORP
gujaf-106	75	34	mariya mohammed hafiz	PERSON
gujaf-106	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-106	75	36	salisu abubakar phd	PERSON
gujaf-106	75	37	145	CARDINAL
gujaf-106	75	38	nigeria	GPE
gujaf-106	75	39	lawal	GPE
gujaf-106	75	40	phd	PERSON
gujaf-106	75	41	mohammed ibrahim	PERSON
gujaf-106	75	42	phd	PERSON
gujaf-106	75	43	158	CARDINAL
gujaf-106	75	44	nigeria adegbite	PERSON
gujaf-106	75	45	tajudeen	CARDINAL
gujaf-106	75	46	phd	PERSON
gujaf-106	75	47	171	CARDINAL
gujaf-106	75	48	nigeria awotundun	GPE
gujaf-106	75	49	d. a.	PERSON
gujaf-106	75	50	phd	PERSON
gujaf-106	75	51	jinadu	NORP
gujaf-106	75	52	m. y. b.	PERSON
gujaf-106	75	53	s. k.	PERSON
gujaf-106	75	54	phd	PERSON
gujaf-106	75	55	183	CARDINAL
gujaf-106	75	56	nigeria	GPE
gujaf-106	75	57	ibrahim	PERSON
gujaf-106	75	58	kamaldeen	ORG
gujaf-106	75	59	nageri, phd	ORG
gujaf-106	75	60	phd	PERSON
gujaf-106	75	61	194 1	CARDINAL
gujaf-106	75	62	nigeria	GPE
gujaf-106	75	63	ibrahim kamaldeen	ORG
gujaf-106	75	64	nageri, phd department	ORG
gujaf-106	75	65	al-hikmah university	ORG
gujaf-106	75	66	ilorin	NORP
gujaf-106	75	67	nigeria abdullai	LOC
gujaf-106	75	68	phd department of accounting	ORG
gujaf-106	75	69	al-hikmah university	ORG
gujaf-106	75	70	ilorin	NORP
gujaf-106	75	71	nigeria	GPE
gujaf-106	76	1	nigeria	GPE
gujaf-106	78	1	14	CARDINAL
gujaf-106	79	1	six	CARDINAL
gujaf-106	79	2	nigeria	GPE
gujaf-106	79	3	2012	DATE
gujaf-106	79	4	2020	DATE
gujaf-106	80	1	nigerian	NORP
gujaf-106	80	2	nigeria	GPE
gujaf-106	81	1	nigeria	GPE
gujaf-106	82	1	nigeria	GPE
gujaf-106	86	1	mutairi & naser	ORG
gujaf-106	86	2	2015	DATE
gujaf-106	88	1	2	CARDINAL
gujaf-106	89	1	schwaiger & winkler	ORG
gujaf-106	89	2	2009	DATE
gujaf-106	90	1	nigerian	NORP
gujaf-106	90	2	kolawole	PERSON
gujaf-106	90	3	ijaiya	ORG
gujaf-106	90	4	sanni & aina	ORG
gujaf-106	90	5	2019	DATE
gujaf-106	91	1	abubakar	ORG
gujaf-106	91	2	& muktar	PERSON
gujaf-106	91	3	2014	DATE
gujaf-106	92	1	nigeria	GPE
gujaf-106	92	2	year 2011	DATE
gujaf-106	92	3	n679 billion	CARDINAL
gujaf-106	92	4	nigerian	NORP
gujaf-106	93	1	nigeria	GPE
gujaf-106	94	1	eight	CARDINAL
gujaf-106	94	2	nigerian	NORP
gujaf-106	94	3	2017	CARDINAL
gujaf-106	94	4	66%	PERCENT
gujaf-106	95	1	nigeria	GPE
gujaf-106	97	1	nigerian	NORP
gujaf-106	98	1	kumar	PERSON
gujaf-106	98	2	2015	DATE
gujaf-106	98	3	2013	DATE
gujaf-106	98	4	2015	CARDINAL
gujaf-106	102	1	six	CARDINAL
gujaf-106	102	2	nigeria	GPE
gujaf-106	102	3	2012	DATE
gujaf-106	102	4	2020	DATE
gujaf-106	103	1	2012	DATE
gujaf-106	103	2	nigeria	GPE
gujaf-106	103	3	nigerian	NORP
gujaf-106	103	4	august, 2011	DATE
gujaf-106	103	5	2021	CARDINAL
gujaf-106	104	1	ltda	ORG
gujaf-106	107	1	3	CARDINAL
gujaf-106	107	2	section three	LAW
gujaf-106	108	1	fourth	ORDINAL
gujaf-106	108	2	fifth	ORDINAL
gujaf-106	109	1	amara	GPE
gujaf-106	109	2	2014	DATE
gujaf-106	110	1	2013	DATE
gujaf-106	111	1	huang	PERSON
gujaf-106	111	2	2003	DATE
gujaf-106	111	3	three	CARDINAL
gujaf-106	115	1	hijazeen	PERSON
gujaf-106	118	1	miller	ORG
gujaf-106	118	2	1977	DATE
gujaf-106	122	1	cheng & tzeng	ORG
gujaf-106	122	2	2010	DATE
gujaf-106	122	3	harris & raviv	ORG
gujaf-106	122	4	1991	DATE
gujaf-106	122	5	jensen & meckling	ORG
gujaf-106	122	6	1976	DATE
gujaf-106	123	1	desai & hines jr, 1999	ORG
gujaf-106	123	2	graham & harvey	ORG
gujaf-106	123	3	2001	DATE
gujaf-106	124	1	myers	ORG
gujaf-106	124	2	1984	DATE
gujaf-106	127	1	ramli	PERSON
gujaf-106	127	2	latan	GPE
gujaf-106	127	3	2019	CARDINAL
gujaf-106	127	4	malaysia	GPE
gujaf-106	127	5	indonesia	GPE
gujaf-106	129	1	4	CARDINAL
gujaf-106	130	1	2017	CARDINAL
gujaf-106	131	1	roe	PRODUCT
gujaf-106	133	1	2015	CARDINAL
gujaf-106	133	2	2008	DATE
gujaf-106	133	3	2013	DATE
gujaf-106	133	4	130	CARDINAL
gujaf-106	133	5	borsa istanbul	ORG
gujaf-106	135	1	2015	CARDINAL
gujaf-106	135	2	nepal	GPE
gujaf-106	137	1	2020	DATE
gujaf-106	137	2	340	CARDINAL
gujaf-106	137	3	2004	DATE
gujaf-106	137	4	2019	DATE
gujaf-106	137	5	1998	DATE
gujaf-106	137	6	2017	CARDINAL
gujaf-106	139	1	africa	LOC
gujaf-106	139	2	2009	DATE
gujaf-106	139	3	egypt	GPE
gujaf-106	139	4	muturi	GPE
gujaf-106	139	5	2018	DATE
gujaf-106	139	6	the nairobi securities exchange	ORG
gujaf-106	140	1	62	CARDINAL
gujaf-106	140	2	egyptian	NORP
gujaf-106	140	3	2003	DATE
gujaf-106	140	4	2016	CARDINAL
gujaf-106	140	5	2019	DATE
gujaf-106	141	1	nigerian	NORP
gujaf-106	141	2	yakubu	PERSON
gujaf-106	141	3	2019	DATE
gujaf-106	141	4	nigeria	GPE
gujaf-106	144	1	2015	DATE
gujaf-106	144	2	nigeria	GPE
gujaf-106	147	1	ibrahim & nageri, 2020	ORG
gujaf-106	148	1	gmm	ORG
gujaf-106	148	2	5	CARDINAL
gujaf-106	149	1	3	CARDINAL
gujaf-106	152	1	ajibola	ORG
gujaf-106	152	2	2018	DATE
gujaf-106	152	3	3.1	CARDINAL
gujaf-106	152	4	3.2	CARDINAL
gujaf-106	152	5	3.3	CARDINAL
gujaf-106	152	6	ta=	ORG
gujaf-106	152	7	ta=	ORG
gujaf-106	153	1	nigeria	GPE
gujaf-106	154	1	secondary	ORDINAL
gujaf-106	157	1	14	CARDINAL
gujaf-106	158	1	six	CARDINAL
gujaf-106	158	2	nigeria	GPE
gujaf-106	158	3	2012	DATE
gujaf-106	158	4	2020	DATE
gujaf-106	160	1	6	CARDINAL
gujaf-106	160	2	1	CARDINAL
gujaf-106	160	3	ltda tdta teta ta rsk ite ltda 1	ORG
gujaf-106	160	4	-0.05 1	CARDINAL
gujaf-106	160	5	0.29	CARDINAL
gujaf-106	160	6	0.10 1	CARDINAL
gujaf-106	160	7	0.02	CARDINAL
gujaf-106	160	8	0.04	CARDINAL
gujaf-106	160	9	0.51 0.44 1	CARDINAL
gujaf-106	160	10	2021	CARDINAL
gujaf-106	160	11	14.2	CARDINAL
gujaf-106	162	1	1	CARDINAL
gujaf-106	163	1	less than 5%	PERCENT
gujaf-106	164	1	2	CARDINAL
gujaf-106	164	2	1	CARDINAL
gujaf-106	164	3	2	CARDINAL
gujaf-106	164	4	nim	ORG
gujaf-106	164	5	nim	ORG
gujaf-106	164	6	ltda	ORG
gujaf-106	166	1	0.000026	CARDINAL
gujaf-106	166	2	0.069	CARDINAL
gujaf-106	166	3	0.081	CARDINAL
gujaf-106	166	4	0.037	CARDINAL
gujaf-106	166	5	0.017	CARDINAL
gujaf-106	166	6	0.023 0.051	CARDINAL
gujaf-106	166	7	0.030	CARDINAL
gujaf-106	166	8	0.029	CARDINAL
gujaf-106	167	1	0.0028	CARDINAL
gujaf-106	167	2	0.19	CARDINAL
gujaf-106	167	3	0.19	CARDINAL
gujaf-106	168	1	0.047	CARDINAL
gujaf-106	168	2	0.055	CARDINAL
gujaf-106	168	3	0.18 0.19	CARDINAL
gujaf-106	168	4	0.17	CARDINAL
gujaf-106	168	5	0.19	CARDINAL
gujaf-106	168	6	0.29	CARDINAL
gujaf-106	168	7	0.47	CARDINAL
gujaf-106	168	8	70 70	CARDINAL
gujaf-106	168	9	0.196	CARDINAL
gujaf-106	168	10	14 14 7	DATE
gujaf-106	168	11	1%	PERCENT
gujaf-106	168	12	5% and 10%	PERCENT
gujaf-106	169	1	2020	DATE
gujaf-106	169	2	14.2	CARDINAL
gujaf-106	169	3	2	CARDINAL
gujaf-106	171	1	1	CARDINAL
gujaf-106	171	2	2	CARDINAL
gujaf-106	172	1	4.2	CARDINAL
gujaf-106	172	2	ltda	ORG
gujaf-106	172	3	nigerian	NORP
gujaf-106	172	4	less than 5%	PERCENT
gujaf-106	173	1	nigeria	GPE
gujaf-106	174	1	one	CARDINAL
gujaf-106	174	2	lda	ORG
gujaf-106	175	1	about 0.069	CARDINAL
gujaf-106	176	1	nigeria	GPE
gujaf-106	177	1	3	CARDINAL
gujaf-106	177	2	chi-statistics p	ORG
gujaf-106	177	3	3.61	CARDINAL
gujaf-106	177	4	0.7295	MONEY
gujaf-106	177	5	2020	DATE
gujaf-106	177	6	14.2	CARDINAL
gujaf-106	177	7	3.61	CARDINAL
gujaf-106	177	8	0.7295	GPE
gujaf-106	178	1	greater than 5%	PERCENT
gujaf-106	180	1	nigeria	GPE
gujaf-106	180	2	nigeria	GPE
gujaf-106	181	1	nigeria	GPE
gujaf-106	182	1	ltda	ORG
gujaf-106	182	2	nigeria	GPE
gujaf-106	183	1	nigeria	GPE
gujaf-106	184	1	nigeria	GPE
gujaf-106	185	1	8	CARDINAL
gujaf-106	185	2	nigeria	GPE
gujaf-106	186	1	nigeria	GPE
gujaf-106	187	1	abubakar	PERSON
gujaf-106	187	2	a. y.	PERSON
gujaf-106	187	3	jagongo, a.	PERSON
gujaf-106	187	4	o. j., & muktar	PERSON
gujaf-106	187	5	b. s.	PERSON
gujaf-106	187	6	2014	DATE
gujaf-106	188	1	2008	DATE
gujaf-106	188	2	nigeria stock exchange	ORG
gujaf-106	189	1	african journal of business management	ORG
gujaf-106	189	2	1094-1100	DATE
gujaf-106	190	1	abubakar	PERSON
gujaf-106	190	2	y. & olowe	ORG
gujaf-106	190	3	g. j.	PERSON
gujaf-106	190	4	2019	DATE
gujaf-106	191	1	nigeria	GPE
gujaf-106	192	1	international journal of research	ORG
gujaf-106	192	2	75-81	CARDINAL
gujaf-106	193	1	ajibola	PERSON
gujaf-106	193	2	a.	PERSON
gujaf-106	193	3	o. & qudus	ORG
gujaf-106	193	4	2018	DATE
gujaf-106	194	1	nigeria	GPE
gujaf-106	195	1	journal of research	ORG
gujaf-106	195	2	5(1	CARDINAL
gujaf-106	195	3	81-89	DATE
gujaf-106	196	1	amara	ORG
gujaf-106	196	2	b. a.	PERSON
gujaf-106	196	3	2014	DATE
gujaf-106	197	1	karachi stock exchange	ORG
gujaf-106	198	1	international journal of multidisciplinary consortium	ORG
gujaf-106	198	2	1(1	CARDINAL
gujaf-106	198	3	24-31	DATE
gujaf-106	199	1	a.	PERSON
gujaf-106	199	2	2015	CARDINAL
gujaf-106	200	1	nepalese	NORP
gujaf-106	201	1	hanken school of economics	ORG
gujaf-106	202	1	cheng	PERSON
gujaf-106	202	2	2010	DATE
gujaf-106	204	1	national chung cheng university	ORG
gujaf-106	204	2	taiwan	GPE
gujaf-106	205	1	b.t.t. & ta	ORG
gujaf-106	206	1	2020	DATE
gujaf-106	208	1	journal of economics and development	ORG
gujaf-106	208	2	22(1	CARDINAL
gujaf-106	208	3	111	CARDINAL
gujaf-106	209	1	2019-0072	DATE
gujaf-106	209	2	m. a. & hines jr	ORG
gujaf-106	209	3	j. r.	PERSON
gujaf-106	209	4	1999	DATE
gujaf-106	210	1	american multinational firms	ORG
gujaf-106	211	1	journal of public economics	ORG
gujaf-106	211	2	71	DATE
gujaf-106	211	3	379–402	CARDINAL
gujaf-106	211	4	e. i.	PERSON
gujaf-106	211	5	2009	DATE
gujaf-106	212	1	egypt	GPE
gujaf-106	213	1	the journal of risk finance	ORG
gujaf-106	213	2	10(5	CARDINAL
gujaf-106	213	3	477	CARDINAL
gujaf-106	214	1	graham	PERSON
gujaf-106	214	2	j. r. & harvey	ORG
gujaf-106	214	3	c. r.	PERSON
gujaf-106	214	4	2001	DATE
gujaf-106	216	1	journal of financial economics	ORG
gujaf-106	216	2	60	CARDINAL
gujaf-106	216	3	187	CARDINAL
gujaf-106	217	1	harris	PERSON
gujaf-106	217	2	m., & raviv, a. (	ORG
gujaf-106	217	3	1991	DATE
gujaf-106	219	1	46	DATE
gujaf-106	219	2	297	CARDINAL
gujaf-106	220	1	hijazeen	PERSON
gujaf-106	220	2	i.	PERSON
gujaf-106	220	3	2017	CARDINAL
gujaf-106	221	1	jordanian	NORP
gujaf-106	222	1	international journal of business and	ORG
gujaf-106	222	2	8(8	CARDINAL
gujaf-106	222	3	27	CARDINAL
gujaf-106	223	1	ibrahim	PERSON
gujaf-106	223	2	r. o. &	ORG
gujaf-106	223	3	nageri k. i.	PERSON
gujaf-106	223	4	2020	DATE
gujaf-106	225	1	journal of management, economics	ORG
gujaf-106	225	2	4(3	CARDINAL
gujaf-106	225	3	75-88	DATE
gujaf-106	226	1	jensen	PERSON
gujaf-106	226	2	m. & meckling	ORG
gujaf-106	226	3	w.	PERSON
gujaf-106	226	4	1976	DATE
gujaf-106	228	1	journal of financial economics	ORG
gujaf-106	228	2	3	CARDINAL
gujaf-106	228	3	1125	CARDINAL
gujaf-106	229	1	kolawole	PERSON
gujaf-106	229	2	k. d.	PERSON
gujaf-106	229	3	ijaiya	ORG
gujaf-106	229	4	m. a.	PERSON
gujaf-106	229	5	sanni	PERSON
gujaf-106	229	6	m. & aina	PERSON
gujaf-106	229	7	t. j.	PERSON
gujaf-106	229	8	2019	DATE
gujaf-106	230	1	nigeria	GPE
gujaf-106	231	1	fountain university osogbo journal of management	ORG
gujaf-106	231	2	4(2	CARDINAL
gujaf-106	231	3	57	CARDINAL
gujaf-106	231	4	73	CARDINAL
gujaf-106	231	5	n. s.	PERSON
gujaf-106	231	6	2015	DATE
gujaf-106	233	1	international journal of science, technology & management	ORG
gujaf-106	233	2	4	CARDINAL
gujaf-106	233	3	2	CARDINAL
gujaf-106	233	4	24-30	DATE
gujaf-106	234	1	t. p. v. & phan	ORG
gujaf-106	234	2	t. b. n. (	PERSON
gujaf-106	234	3	2017	CARDINAL
gujaf-106	236	1	42(c	PERSON
gujaf-106	236	2	710	CARDINAL
gujaf-106	237	1	miller	ORG
gujaf-106	237	2	m. h.	PERSON
gujaf-106	237	3	1977	DATE
gujaf-106	239	1	32	CARDINAL
gujaf-106	239	2	261–275	CARDINAL
gujaf-106	241	1	2013	DATE
gujaf-106	242	1	1(1	CARDINAL
gujaf-106	242	2	14	CARDINAL
gujaf-106	243	1	2013	DATE
gujaf-106	244	1	cse	ORG
gujaf-106	244	2	sri-lanka	GPE
gujaf-106	245	1	international journal of commerce	ORG
gujaf-106	245	2	5	CARDINAL
gujaf-106	245	3	5	CARDINAL
gujaf-106	245	4	93-99	CARDINAL
gujaf-106	246	1	mutairi, a. & naser	ORG
gujaf-106	246	2	2015	DATE
gujaf-106	248	1	asian	NORP
gujaf-106	248	2	5(7	CARDINAL
gujaf-106	248	3	959-972	CARDINAL
gujaf-106	249	1	doi:10.18488	ORG
gujaf-106	251	1	t., ikpefan	ORG
gujaf-106	251	2	a. o. & olokoyo	ORG
gujaf-106	251	3	f. o.	PERSON
gujaf-106	251	4	2015	CARDINAL
gujaf-106	252	1	nigeria	GPE
gujaf-106	253	1	journal of accounting	ORG
gujaf-106	253	2	2015	DATE
gujaf-106	253	3	1	CARDINAL
gujaf-106	253	4	b. a.	PERSON
gujaf-106	253	5	muturi	GPE
gujaf-106	253	6	w. m. & wanjare	ORG
gujaf-106	253	7	j. (2018	ORG
gujaf-106	254	1	the nairobi securities exchange	ORG
gujaf-106	254	2	kenya	GPE
gujaf-106	255	1	9(10	CARDINAL
gujaf-106	255	2	150	CARDINAL
gujaf-106	256	1	e. e., &	PERSON
gujaf-106	256	2	s. p.	PERSON
gujaf-106	256	3	2015	CARDINAL
gujaf-106	257	1	kogi state	ORG
gujaf-106	257	2	nigeria	GPE
gujaf-106	258	1	international journal of public administration	ORG
gujaf-106	258	2	2	CARDINAL
gujaf-106	258	3	5	CARDINAL
gujaf-106	258	4	74	CARDINAL
gujaf-106	259	1	ramli	PERSON
gujaf-106	259	2	n. a.	PERSON
gujaf-106	259	3	latan	GPE
gujaf-106	259	4	h. & solovida	ORG
gujaf-106	259	5	g. t.	PERSON
gujaf-106	259	6	2019	DATE
gujaf-106	260	1	malaysia	GPE
gujaf-106	260	2	indonesia	GPE
gujaf-106	261	1	quarterly	DATE
gujaf-106	261	2	71(c	CARDINAL
gujaf-106	261	3	148	CARDINAL
gujaf-106	262	1	s. p. s.	PERSON
gujaf-106	262	2	m. s. & winkler	ORG
gujaf-106	262	3	2009	DATE
gujaf-106	263	1	austrian	NORP
gujaf-106	264	1	journal of banking & finance	ORG
gujaf-106	264	2	33(12	CARDINAL
gujaf-106	264	3	2218-2226	CARDINAL
gujaf-106	265	1	10.1016	CARDINAL
gujaf-106	265	2	j.jbankfin.2009.05.022	GPE
gujaf-106	265	3	a. & bedeir	ORG
gujaf-106	265	4	a.	PERSON
gujaf-106	265	5	2019	DATE
gujaf-106	266	1	egypt	GPE
gujaf-106	267	1	international journal of financial research	ORG
gujaf-106	267	2	10(1	CARDINAL
gujaf-106	267	3	68-85	CARDINAL
gujaf-106	268	1	tifow, a. a. & sayilir	ORG
gujaf-106	268	2	2015	CARDINAL
gujaf-106	269	1	turkey	GPE
gujaf-106	270	1	eurasian	NORP
gujaf-106	270	2	3(4	CARDINAL
gujaf-106	270	3	13 22	DATE
gujaf-106	271	1	t. & huang	ORG
gujaf-106	271	2	2003	DATE
gujaf-106	272	1	concordia ab	ORG
gujaf-106	272	2	university of gothenburg	ORG
gujaf-106	272	3	gothenburg	GPE