id	sid	eid	entity	type
gujaf-108	1	1	3	CARDINAL
gujaf-108	1	2	1, april	DATE
gujaf-108	1	3	2022	CARDINAL
gujaf-108	1	4	2756-665x	CARDINAL
gujaf-108	1	5	social sciences	ORG
gujaf-108	1	6	federal university gusau	ORG
gujaf-108	1	7	zamfara state	GPE
gujaf-108	1	8	3	CARDINAL
gujaf-108	1	9	1 april	DATE
gujaf-108	1	10	2022	CARDINAL
gujaf-108	1	11	2756-665x	CARDINAL
gujaf-108	1	12	social sciences	ORG
gujaf-108	1	13	federal university gusau	ORG
gujaf-108	1	14	zamfara state	GPE
gujaf-108	2	1	ahmadu bello university press limited	ORG
gujaf-108	2	2	zaria kaduna	PERSON
gujaf-108	2	3	nigeria	GPE
gujaf-108	3	1	08065949711	CARDINAL
gujaf-108	3	2	069-879121	CARDINAL
gujaf-108	4	1	shehu usman hassan department	PERSON
gujaf-108	5	1	muhammad mustapha	PERSON
gujaf-108	5	2	ahmadu bello university	ORG
gujaf-108	5	3	zaria	PERSON
gujaf-108	5	4	kaduna state	GPE
gujaf-108	6	1	umar farouk	PERSON
gujaf-108	6	2	federal university gusau	ORG
gujaf-108	6	3	zamfara state	GPE
gujaf-108	7	1	modu kumshe department of accounting	ORG
gujaf-108	7	2	university of maiduguri	ORG
gujaf-108	7	3	borno	GPE
gujaf-108	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-108	8	2	paul university	ORG
gujaf-108	9	1	prof kabir tahir hamid	PERSON
gujaf-108	9	2	bayero university	ORG
gujaf-108	9	3	kano	ORG
gujaf-108	10	1	prof	PERSON
gujaf-108	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-108	11	2	university of jos	ORG
gujaf-108	12	1	clifford ofurum department of accounting	ORG
gujaf-108	12	2	university of portharcourt	ORG
gujaf-108	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-108	14	2	ahmadu bello university	ORG
gujaf-108	14	3	zaria	PERSON
gujaf-108	15	1	prof	PERSON
gujaf-108	16	1	yusuf	PERSON
gujaf-108	17	1	b. rahman	PERSON
gujaf-108	17	2	lagos state university	ORG
gujaf-108	19	1	suleiman a. s. aruwa	PERSON
gujaf-108	19	2	nasarawa state university	ORG
gujaf-108	19	3	keffi	GPE
gujaf-108	21	1	muhammad junaidu	PERSON
gujaf-108	21	2	kurawa department of accounting	ORG
gujaf-108	21	3	university kano	ORG
gujaf-108	23	1	muhammad habibu sabari department	PERSON
gujaf-108	23	2	ahmadu bello university	ORG
gujaf-108	23	3	zaria	PERSON
gujaf-108	23	4	prof	PERSON
gujaf-108	24	1	okpanachi joshua department of accounting	ORG
gujaf-108	24	2	nigerian defence academy	ORG
gujaf-108	24	3	kaduna	GPE
gujaf-108	26	1	hassan ibrahim department	PERSON
gujaf-108	26	2	ibb university	ORG
gujaf-108	26	3	niger state	GPE
gujaf-108	27	1	prof	PERSON
gujaf-108	28	1	mary okwo department of accounting	ORG
gujaf-108	28	2	enugu state university of science and technology	ORG
gujaf-108	30	1	aminu isah department of accounting	ORG
gujaf-108	30	2	bayero university	ORG
gujaf-108	30	3	kano	ORG
gujaf-108	31	1	prof	PERSON
gujaf-108	32	1	ahmadu bello department of accounting	ORG
gujaf-108	32	2	ahmadu bello university	ORG
gujaf-108	32	3	zaria	PERSON
gujaf-108	33	1	prof	PERSON
gujaf-108	34	1	musa yelwa abubakar department	PERSON
gujaf-108	34	2	usmanu danfodiyo university	ORG
gujaf-108	34	3	sokoto state	ORG
gujaf-108	35	1	salisu abubakar	PERSON
gujaf-108	35	2	ahmadu bello university	ORG
gujaf-108	35	3	zaria	PERSON
gujaf-108	35	4	kaduna state	GPE
gujaf-108	36	1	isaq	PERSON
gujaf-108	36	2	samaila department of accounting	ORG
gujaf-108	36	3	bayero university	ORG
gujaf-108	37	1	fatima	PERSON
gujaf-108	37	2	university of maiduguri	ORG
gujaf-108	37	3	borno	GPE
gujaf-108	38	1	sunusi sa'ad	PERSON
gujaf-108	38	2	dutse	GPE
gujaf-108	38	3	jigawa state	GPE
gujaf-108	39	1	nasiru a. ka’oje	PERSON
gujaf-108	39	2	usmanu danfodiyo university	ORG
gujaf-108	39	3	sokoto	PERSON
gujaf-108	40	1	aminu abdullahi department of accounting	ORG
gujaf-108	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-108	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-108	41	2	nigerian defence academy	ORG
gujaf-108	41	3	kaduna state	GPE
gujaf-108	42	1	dr.	PERSON
gujaf-108	42	2	saidu adamu department of accounting	ORG
gujaf-108	43	1	dr.	PERSON
gujaf-108	43	2	nasiru yunusa department	PERSON
gujaf-108	43	3	ahmadu bello university	ORG
gujaf-108	43	4	zaria	PERSON
gujaf-108	44	1	aisha	PERSON
gujaf-108	44	2	muhammad department	PERSON
gujaf-108	44	3	ahmadu bello university	ORG
gujaf-108	44	4	zaria	PERSON
gujaf-108	45	1	lawal muhammad	PERSON
gujaf-108	45	2	ahmadu bello university	ORG
gujaf-108	45	3	zaria	PERSON
gujaf-108	46	1	farouk	PERSON
gujaf-108	46	2	american university of nigeria	ORG
gujaf-108	46	3	yola	ORG
gujaf-108	47	1	v dr	PERSON
gujaf-108	47	2	bashir umar farouk	PERSON
gujaf-108	47	3	federal university gusau	ORG
gujaf-108	47	4	zamfara state	GPE
gujaf-108	48	1	dr emmanuel omokhuale department	PERSON
gujaf-108	48	2	federal university gusau	ORG
gujaf-108	49	1	state advisory board	ORG
gujaf-108	50	1	kabiru isah	PERSON
gujaf-108	50	2	bayero university kano	ORG
gujaf-108	51	1	bashir	PERSON
gujaf-108	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-108	51	3	sokoto state	ORG
gujaf-108	53	1	muhammad tanko	PERSON
gujaf-108	53	2	kaduna state university	ORG
gujaf-108	53	3	kaduna	GPE
gujaf-108	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-108	54	2	sokoto state	ORG
gujaf-108	56	1	aliyu sulaiman kantudu	PERSON
gujaf-108	56	2	university kano	ORG
gujaf-108	57	1	usman muhammad adam	PERSON
gujaf-108	57	2	federal university gusau	ORG
gujaf-108	57	3	zamfara state	GPE
gujaf-108	58	1	vi	PERSON
gujaf-108	58	2	gusau journal of accounting	ORG
gujaf-108	59	1	two	CARDINAL
gujaf-108	59	2	april and october annually	DATE
gujaf-108	60	1	the department of accounting	ORG
gujaf-108	60	2	social sciences	ORG
gujaf-108	60	3	federal university gusau	ORG
gujaf-108	60	4	zamfara state	GPE
gujaf-108	60	5	nigeria	GPE
gujaf-108	60	6	islamic finance	ORG
gujaf-108	60	7	islamic	NORP
gujaf-108	61	1	english	LANGUAGE
gujaf-108	62	1	more than 15	CARDINAL
gujaf-108	62	2	a4	ORG
gujaf-108	62	3	1.5	CARDINAL
gujaf-108	62	4	12	CARDINAL
gujaf-108	63	1	25 percent	PERCENT
gujaf-108	64	1	5000	CARDINAL
gujaf-108	64	2	more than 250	CARDINAL
gujaf-108	64	3	four	CARDINAL
gujaf-108	65	1	apa 7 th edition	PERSON
gujaf-108	70	1	fcmb	PERSON
gujaf-108	70	2	7278465011	DATE
gujaf-108	70	3	gusau journal of accounting	ORG
gujaf-108	70	4	federal university gusau	ORG
gujaf-108	70	5	zamfara state	GPE
gujaf-108	72	1	+2348069393824	DATE
gujaf-108	72	2	nigerian	NORP
gujaf-108	72	3	abbas usman phd	PERSON
gujaf-108	72	4	shehu usman hassan phd	PERSON
gujaf-108	72	5	1	CARDINAL
gujaf-108	72	6	african	NORP
gujaf-108	73	1	celestine	PERSON
gujaf-108	73	2	phd	PERSON
gujaf-108	73	3	peters ade sanni 22	PERSON
gujaf-108	73	4	nigeria	GPE
gujaf-108	73	5	t. jimoh	GPE
gujaf-108	73	6	john a. attah	PERSON
gujaf-108	74	1	33	CARDINAL
gujaf-108	74	2	nigeria	GPE
gujaf-108	74	3	abdulrahman abubakar	PERSON
gujaf-108	75	1	ahmad bello	PERSON
gujaf-108	75	2	s. a. abdullahi	PERSON
gujaf-108	75	3	dr.	PERSON
gujaf-108	75	4	m. d. tahir 45	PERSON
gujaf-108	75	5	nigeria	GPE
gujaf-108	75	6	mayowa gabriel ajao	PERSON
gujaf-108	75	7	phd	PERSON
gujaf-108	75	8	phd 57	ORG
gujaf-108	75	9	kwara state	GPE
gujaf-108	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-108	75	11	nigeria	GPE
gujaf-108	75	12	munir aliyu saleh	PERSON
gujaf-108	76	1	gbegi daniel orsaa	PERSON
gujaf-108	76	2	ibrahim adamu saleh phd	PERSON
gujaf-108	76	3	81	CARDINAL
gujaf-108	76	4	nigeria	GPE
gujaf-108	76	5	ahmed mohammed	PERSON
gujaf-108	76	6	ademu yahaya	GPE
gujaf-108	76	7	musa zakariya	PERSON
gujaf-108	76	8	95	CARDINAL
gujaf-108	76	9	nigeria	GPE
gujaf-108	76	10	yusuf	GPE
gujaf-108	76	11	dr.	PERSON
gujaf-108	76	12	salisu abubakar	PERSON
gujaf-108	76	13	dr.	PERSON
gujaf-108	76	14	idris ahmed aliyu	PERSON
gujaf-108	76	15	dr.	PERSON
gujaf-108	76	16	aneitie charles dikki 104	PERSON
gujaf-108	76	17	nigeria	GPE
gujaf-108	76	18	daniel ayegbeni	PERSON
gujaf-108	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-108	76	20	115	CARDINAL
gujaf-108	76	21	nigeria kwasau	LOC
gujaf-108	76	22	samuel eniola	PERSON
gujaf-108	76	23	phd	PERSON
gujaf-108	76	24	lateef olumide mustapha phd	PERSON
gujaf-108	76	25	125	CARDINAL
gujaf-108	76	26	non-big4	PERSON
gujaf-108	76	27	nigeria	GPE
gujaf-108	76	28	abdu abubakar	PERSON
gujaf-108	76	29	ishaya luka chechet phd	PERSON
gujaf-108	76	30	badara phd	PERSON
gujaf-108	76	31	136	CARDINAL
gujaf-108	76	32	4	CARDINAL
gujaf-108	76	33	nigerian	NORP
gujaf-108	76	34	mariya mohammed hafiz	PERSON
gujaf-108	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-108	76	36	salisu abubakar phd	PERSON
gujaf-108	76	37	145	CARDINAL
gujaf-108	76	38	nigeria	GPE
gujaf-108	76	39	lawal	GPE
gujaf-108	76	40	phd	PERSON
gujaf-108	76	41	mohammed ibrahim	PERSON
gujaf-108	76	42	phd	PERSON
gujaf-108	76	43	158	CARDINAL
gujaf-108	76	44	nigeria adegbite	PERSON
gujaf-108	76	45	tajudeen	CARDINAL
gujaf-108	76	46	phd	PERSON
gujaf-108	76	47	171	CARDINAL
gujaf-108	76	48	nigeria awotundun	GPE
gujaf-108	76	49	d. a.	PERSON
gujaf-108	76	50	phd	PERSON
gujaf-108	76	51	jinadu	NORP
gujaf-108	76	52	m. y. b.	PERSON
gujaf-108	76	53	s. k.	PERSON
gujaf-108	76	54	phd	PERSON
gujaf-108	76	55	183	CARDINAL
gujaf-108	76	56	nigeria	GPE
gujaf-108	76	57	ibrahim	PERSON
gujaf-108	76	58	kamaldeen	ORG
gujaf-108	76	59	nageri, phd	ORG
gujaf-108	76	60	phd	PERSON
gujaf-108	76	61	194 1	CARDINAL
gujaf-108	76	62	kwara state	GPE
gujaf-108	76	63	nigeria lukman a. o. abdulrauf department	ORG
gujaf-108	76	64	kwara state university	ORG
gujaf-108	76	65	malete	GPE
gujaf-108	76	66	nigeria	GPE
gujaf-108	77	1	abdul olalekan hassan department of accountancy	ORG
gujaf-108	77	2	kwara state	PERSON
gujaf-108	77	3	polytechnics	PERSON
gujaf-108	79	1	kwara state	GPE
gujaf-108	79	2	nigeria	GPE
gujaf-108	80	1	one hundred and forty	CARDINAL
gujaf-108	80	2	140	CARDINAL
gujaf-108	83	1	kwara state	GPE
gujaf-108	86	1	1	CARDINAL
gujaf-108	87	1	2014	DATE
gujaf-108	89	1	the world bank	ORG
gujaf-108	89	2	ifc	ORG
gujaf-108	89	3	2018	DATE
gujaf-108	90	1	approximately a hundred and thirty million	CARDINAL
gujaf-108	91	1	three billion	CARDINAL
gujaf-108	91	2	less than 20 percent	PERCENT
gujaf-108	91	3	2019	DATE
gujaf-108	92	1	2	CARDINAL
gujaf-108	98	1	npls	NORP
gujaf-108	98	2	nigeria	GPE
gujaf-108	98	3	nwanna, &oguezue	ORG
gujaf-108	98	4	2017	DATE
gujaf-108	99	1	npl	PERSON
gujaf-108	99	2	nigeria	GPE
gujaf-108	100	1	nigeria	GPE
gujaf-108	100	2	2000	DATE
gujaf-108	100	3	881	CARDINAL
gujaf-108	100	4	61.42 percent	PERCENT
gujaf-108	101	1	2011	DATE
gujaf-108	101	2	821	CARDINAL
gujaf-108	101	3	58.7 percent	PERCENT
gujaf-108	101	4	2018	DATE
gujaf-108	101	5	529	CARDINAL
gujaf-108	101	6	23.57 percent	PERCENT
gujaf-108	102	1	npl	PERSON
gujaf-108	102	2	one	CARDINAL
gujaf-108	102	3	2016	DATE
gujaf-108	103	1	lieber	GPE
gujaf-108	103	2	1986	DATE
gujaf-108	104	1	npl	PERSON
gujaf-108	106	1	2016	DATE
gujaf-108	111	1	kwara state	GPE
gujaf-108	111	2	nigeria	GPE
gujaf-108	112	1	kwara state	GPE
gujaf-108	113	1	ho2	ORG
gujaf-108	113	2	kwara state	PERSON
gujaf-108	114	1	3 2	CARDINAL
gujaf-108	115	1	olanike & adebola	ORG
gujaf-108	115	2	2014	DATE
gujaf-108	116	1	3	CARDINAL
gujaf-108	116	2	nigeria	GPE
gujaf-108	116	3	unit bank	ORG
gujaf-108	116	4	national bank	ORG
gujaf-108	116	5	only one	CARDINAL
gujaf-108	117	1	abuja	GPE
gujaf-108	118	1	abuja	GPE
gujaf-108	119	1	national mfb	ORG
gujaf-108	119	2	abuja	GPE
gujaf-108	120	1	n5 billion	MONEY
gujaf-108	121	1	fofack	GPE
gujaf-108	121	2	2005	DATE
gujaf-108	122	1	berger	PERSON
gujaf-108	122	2	1997	DATE
gujaf-108	123	1	2014	DATE
gujaf-108	123	2	a period of ninety days	DATE
gujaf-108	124	1	about seventy-five percent	CARDINAL
gujaf-108	125	1	2018	DATE
gujaf-108	129	1	cbn	ORG
gujaf-108	129	2	7.5 per cent	MONEY
gujaf-108	130	1	1	CARDINAL
gujaf-108	130	2	days	DATE
gujaf-108	130	3	more than 30 days	DATE
gujaf-108	130	4	1 above 30 days	DATE
gujaf-108	130	5	less than 60 days	DATE
gujaf-108	130	6	5	CARDINAL
gujaf-108	130	7	more than 90 days	DATE
gujaf-108	130	8	20	CARDINAL
gujaf-108	130	9	at least 91 days	DATE
gujaf-108	130	10	more than 180 days	DATE
gujaf-108	130	11	50 4	CARDINAL
gujaf-108	130	12	100	CARDINAL
gujaf-108	130	13	2019	DATE
gujaf-108	130	14	more than 30 days	DATE
gujaf-108	130	15	1%	PERCENT
gujaf-108	130	16	30	CARDINAL
gujaf-108	130	17	less than 60 days	DATE
gujaf-108	130	18	5%	PERCENT
gujaf-108	130	19	61 to 90 days	DATE
gujaf-108	130	20	20%	PERCENT
gujaf-108	130	21	91 to 180 days	DATE
gujaf-108	130	22	50%	PERCENT
gujaf-108	130	23	180 days	DATE
gujaf-108	130	24	100%	PERCENT
gujaf-108	131	1	every thirty days	DATE
gujaf-108	133	1	jacobson	PERSON
gujaf-108	133	2	1998	DATE
gujaf-108	135	1	two	CARDINAL
gujaf-108	142	1	2012	DATE
gujaf-108	142	2	ethiopia	GPE
gujaf-108	144	1	ethiopia	GPE
gujaf-108	145	1	ethiopian	NORP
gujaf-108	146	1	5	CARDINAL
gujaf-108	147	1	2014	DATE
gujaf-108	147	2	ghana	GPE
gujaf-108	148	1	john	PERSON
gujaf-108	148	2	2016	CARDINAL
gujaf-108	148	3	nigeria	GPE
gujaf-108	150	1	nigeria	GPE
gujaf-108	151	1	3	CARDINAL
gujaf-108	151	2	churchill (	ORG
gujaf-108	151	3	1991	DATE
gujaf-108	152	1	29	CARDINAL
gujaf-108	152	2	kwara state	GPE
gujaf-108	153	1	140	CARDINAL
gujaf-108	153	2	7	CARDINAL
gujaf-108	153	3	20	CARDINAL
gujaf-108	154	1	owino	LANGUAGE
gujaf-108	154	2	2013	DATE
gujaf-108	155	1	5	CARDINAL
gujaf-108	157	1	al	ORG
gujaf-108	158	1	2017	CARDINAL
gujaf-108	158	2	………………………… 1	PRODUCT
gujaf-108	158	3	kwara state crpp	ORG
gujaf-108	158	4	cpy	ORG
gujaf-108	158	5	0	CARDINAL
gujaf-108	158	6	0	CARDINAL
gujaf-108	158	7	4	CARDINAL
gujaf-108	158	8	140	CARDINAL
gujaf-108	158	9	only 135	CARDINAL
gujaf-108	158	10	97.8%	PERCENT
gujaf-108	159	1	2	CARDINAL
gujaf-108	160	1	36 26.67	CARDINAL
gujaf-108	160	2	26.67	CARDINAL
gujaf-108	160	3	99	CARDINAL
gujaf-108	160	4	27 years 11	DATE
gujaf-108	160	5	37 years	DATE
gujaf-108	160	6	30.37	CARDINAL
gujaf-108	160	7	3847 years	DATE
gujaf-108	160	8	81.48	CARDINAL
gujaf-108	160	9	48-57 years 20	DATE
gujaf-108	160	10	5 3.71 100.00	CARDINAL
gujaf-108	160	11	39 28.89 28.89	CARDINAL
gujaf-108	160	12	82 60.74 89.63	CARDINAL
gujaf-108	160	13	14 10.37	CARDINAL
gujaf-108	160	14	100.00	CARDINAL
gujaf-108	160	15	12 8.89 8.89	QUANTITY
gujaf-108	160	16	ond/nce 25 18.52	PRODUCT
gujaf-108	160	17	bsc/hnd	EVENT
gujaf-108	160	18	74 54.81 82.22	CARDINAL
gujaf-108	160	19	24	CARDINAL
gujaf-108	160	20	100.00	CARDINAL
gujaf-108	160	21	16 11.85	CARDINAL
gujaf-108	160	22	11.85	CARDINAL
gujaf-108	160	23	79 58.52	CARDINAL
gujaf-108	160	24	40	CARDINAL
gujaf-108	160	25	100.00	CARDINAL
gujaf-108	160	26	less than 5years 23	MONEY
gujaf-108	160	27	6-10 years 62	DATE
gujaf-108	160	28	11-20 years 31	DATE
gujaf-108	160	29	22.96 85.93	CARDINAL
gujaf-108	160	30	20 years 19	DATE
gujaf-108	160	31	100.00	CARDINAL
gujaf-108	160	32	2022	CARDINAL
gujaf-108	162	1	only 26.67%	PERCENT
gujaf-108	162	2	up to 73.33%	PERCENT
gujaf-108	162	3	99	CARDINAL
gujaf-108	163	1	42.96%	PERCENT
gujaf-108	163	2	38	CARDINAL
gujaf-108	163	3	47 years	DATE
gujaf-108	164	1	8.15%	PERCENT
gujaf-108	164	2	11	CARDINAL
gujaf-108	164	3	less than 18-27 years	CARDINAL
gujaf-108	164	4	30.37%	PERCENT
gujaf-108	164	5	41	CARDINAL
gujaf-108	164	6	less than 28	CARDINAL
gujaf-108	164	7	14.81%	PERCENT
gujaf-108	164	8	20	CARDINAL
gujaf-108	164	9	less than	CARDINAL
gujaf-108	164	10	48-57 years	DATE
gujaf-108	164	11	only 3.71%	PERCENT
gujaf-108	164	12	5	CARDINAL
gujaf-108	164	13	58years	CARDINAL
gujaf-108	165	1	28.89%	PERCENT
gujaf-108	165	2	39	CARDINAL
gujaf-108	165	3	60.74%	PERCENT
gujaf-108	165	4	82	CARDINAL
gujaf-108	165	5	only 10.37%	PERCENT
gujaf-108	165	6	14	CARDINAL
gujaf-108	167	1	54.81%	PERCENT
gujaf-108	167	2	74	CARDINAL
gujaf-108	167	3	18.52%	PERCENT
gujaf-108	167	4	25	CARDINAL
gujaf-108	167	5	only 8.89%	PERCENT
gujaf-108	167	6	12	CARDINAL
gujaf-108	167	7	17.78	CARDINAL
gujaf-108	167	8	24	CARDINAL
gujaf-108	168	1	58.52%	PERCENT
gujaf-108	168	2	79	CARDINAL
gujaf-108	168	3	29.63	CARDINAL
gujaf-108	168	4	40	CARDINAL
gujaf-108	168	5	11.85%	PERCENT
gujaf-108	168	6	16	CARDINAL
gujaf-108	169	1	45.93%	PERCENT
gujaf-108	169	2	62	CARDINAL
gujaf-108	169	3	between 6-10 years	CARDINAL
gujaf-108	170	1	17.04%	PERCENT
gujaf-108	170	2	23	CARDINAL
gujaf-108	170	3	less than 5 years	DATE
gujaf-108	170	4	22.96%	PERCENT
gujaf-108	170	5	31	CARDINAL
gujaf-108	170	6	between 11-20 years	CARDINAL
gujaf-108	170	7	only 14.07%	PERCENT
gujaf-108	170	8	19	CARDINAL
gujaf-108	170	9	20	CARDINAL
gujaf-108	173	1	cronbach‟salpa	ORG
gujaf-108	175	1	3	CARDINAL
gujaf-108	175	2	77%	PERCENT
gujaf-108	175	3	74%	PERCENT
gujaf-108	175	4	71%	PERCENT
gujaf-108	176	1	0.7 and 0.8	CARDINAL
gujaf-108	176	2	2006	DATE
gujaf-108	178	1	3	CARDINAL
gujaf-108	178	2	0.77 5	CARDINAL
gujaf-108	178	3	0.74 8	CARDINAL
gujaf-108	178	4	0.71 5	CARDINAL
gujaf-108	178	5	2022	CARDINAL
gujaf-108	180	1	10	CARDINAL
gujaf-108	180	2	4	CARDINAL
gujaf-108	182	1	4	CARDINAL
gujaf-108	182	2	1	CARDINAL
gujaf-108	182	3	2.37	CARDINAL
gujaf-108	182	4	8	CARDINAL
gujaf-108	182	5	4.82	CARDINAL
gujaf-108	182	6	3.60	CARDINAL
gujaf-108	182	7	2021	CARDINAL
gujaf-108	183	1	asteriou	PERSON
gujaf-108	183	2	2016	DATE
gujaf-108	183	3	greater than 10	CARDINAL
gujaf-108	184	1	0.9	CARDINAL
gujaf-108	185	1	5	CARDINAL
gujaf-108	187	1	5	CARDINAL
gujaf-108	188	1	1.052 0.001	CARDINAL
gujaf-108	188	2	0.108 0.056	CARDINAL
gujaf-108	188	3	0.231 0.289	CARDINAL
gujaf-108	188	4	2021	CARDINAL
gujaf-108	190	1	linear	ORG
gujaf-108	190	2	linear	ORG
gujaf-108	191	1	0.05	CARDINAL
gujaf-108	192	1	5	CARDINAL
gujaf-108	192	2	0.01	CARDINAL
gujaf-108	192	3	0.05	CARDINAL
gujaf-108	193	1	0.1	CARDINAL
gujaf-108	195	1	kwara state	GPE
gujaf-108	197	1	1	CARDINAL
gujaf-108	197	2	2	DATE
gujaf-108	197	3	3	DATE
gujaf-108	197	4	4	DATE
gujaf-108	197	5	5	DATE
gujaf-108	199	1	6	CARDINAL
gujaf-108	199	2	0.0316 0.683	DATE
gujaf-108	199	3	0.0773	CARDINAL
gujaf-108	199	4	1.126	CARDINAL
gujaf-108	199	5	0.034	CARDINAL
gujaf-108	199	6	0.527	CARDINAL
gujaf-108	199	7	135	CARDINAL
gujaf-108	199	8	7.10	CARDINAL
gujaf-108	199	9	0.4958	CARDINAL
gujaf-108	199	10	8.15	CARDINAL
gujaf-108	199	11	9	CARDINAL
gujaf-108	199	12	2022	CARDINAL
gujaf-108	200	1	7.10	CARDINAL
gujaf-108	200	2	0.01	CARDINAL
gujaf-108	201	1	0.4958	CARDINAL
gujaf-108	202	1	two	CARDINAL
gujaf-108	202	2	8.15	CARDINAL
gujaf-108	202	3	0.01	CARDINAL
gujaf-108	204	1	6	CARDINAL
gujaf-108	207	1	7	CARDINAL
gujaf-108	207	2	0.578	CARDINAL
gujaf-108	207	3	0.555	CARDINAL
gujaf-108	207	4	0.002	CARDINAL
gujaf-108	207	5	0.008	CARDINAL
gujaf-108	207	6	0.001	CARDINAL
gujaf-108	207	7	0.003	CARDINAL
gujaf-108	207	8	0.03	CARDINAL
gujaf-108	207	9	0.009	CARDINAL
gujaf-108	208	1	0.038	CARDINAL
gujaf-108	208	2	0.075 0.032	QUANTITY
gujaf-108	208	3	0.001 0.132	CARDINAL
gujaf-108	208	4	0.067 0.034	CARDINAL
gujaf-108	208	5	0.003	CARDINAL
gujaf-108	208	6	0.028	CARDINAL
gujaf-108	208	7	0.022	CARDINAL
gujaf-108	208	8	0.007	CARDINAL
gujaf-108	208	9	0.074	CARDINAL
gujaf-108	208	10	0.006	CARDINAL
gujaf-108	208	11	2022	CARDINAL
gujaf-108	208	12	7	CARDINAL
gujaf-108	209	1	0.098	CARDINAL
gujaf-108	211	1	0.043	CARDINAL
gujaf-108	213	1	0.032	CARDINAL
gujaf-108	214	1	7	CARDINAL
gujaf-108	214	2	10	CARDINAL
gujaf-108	215	1	0.132	CARDINAL
gujaf-108	217	1	0.034	CARDINAL
gujaf-108	218	1	8	CARDINAL
gujaf-108	218	2	kwara state	GPE
gujaf-108	219	1	8	CARDINAL
gujaf-108	219	2	kwara state	GPE
gujaf-108	220	1	0.683	CARDINAL
gujaf-108	220	2	ho2	ORG
gujaf-108	220	3	kwara state	GPE
gujaf-108	221	1	0.034	CARDINAL
gujaf-108	221	2	2022	CARDINAL
gujaf-108	221	3	8	CARDINAL
gujaf-108	221	4	one	CARDINAL
gujaf-108	221	5	two	CARDINAL
gujaf-108	223	1	5%	PERCENT
gujaf-108	223	2	10%	PERCENT
gujaf-108	224	1	8.15	CARDINAL
gujaf-108	224	2	0.01	CARDINAL
gujaf-108	227	1	first	ORDINAL
gujaf-108	227	2	kwara state	GPE
gujaf-108	227	3	kwara state	GPE
gujaf-108	229	1	2012	DATE
gujaf-108	229	2	2014	DATE
gujaf-108	229	3	ngeno	PERSON
gujaf-108	229	4	2017	CARDINAL
gujaf-108	229	5	namutenda	ORG
gujaf-108	229	6	muturi	GPE
gujaf-108	229	7	2017	CARDINAL
gujaf-108	230	1	kwara state	GPE
gujaf-108	231	1	second	ORDINAL
gujaf-108	231	2	11	CARDINAL
gujaf-108	232	1	2012	DATE
gujaf-108	232	2	namutenda	ORG
gujaf-108	232	3	2017	CARDINAL
gujaf-108	234	1	5	CARDINAL
gujaf-108	234	2	kwara state	GPE
gujaf-108	235	1	kwara state	GPE
gujaf-108	236	1	kwara state	GPE
gujaf-108	239	1	kwara	GPE
gujaf-108	242	1	w. k.	PERSON
gujaf-108	242	2	michael, n., & odoyo	PERSON
gujaf-108	242	3	2017	CARDINAL
gujaf-108	243	1	kisii county	GPE
gujaf-108	243	2	kenya	GPE
gujaf-108	244	1	international research journal	ORG
gujaf-108	244	2	2	CARDINAL
gujaf-108	244	3	3	CARDINAL
gujaf-108	244	4	270	CARDINAL
gujaf-108	245	1	a.	PERSON
gujaf-108	245	2	2014	DATE
gujaf-108	246	1	ghana.american international journal	ORG
gujaf-108	246	2	4(12	CARDINAL
gujaf-108	246	3	112	CARDINAL
gujaf-108	247	1	arhin	PERSON
gujaf-108	247	2	r.	NORP
gujaf-108	247	3	akyeampong	GPE
gujaf-108	247	4	i. n.	PERSON
gujaf-108	247	5	2019	DATE
gujaf-108	248	1	npl	PERSON
gujaf-108	248	2	ghana	GPE
gujaf-108	249	1	journal of economics	ORG
gujaf-108	250	1	22(5	CARDINAL
gujaf-108	250	2	1-10	CARDINAL
gujaf-108	251	1	asteriou	PERSON
gujaf-108	251	2	d., & hall	ORG
gujaf-108	251	3	s. g.(2016	PERSON
gujaf-108	253	1	london	GPE
gujaf-108	253	2	uk	GPE
gujaf-108	253	3	red globe	ORG
gujaf-108	254	1	berger	PERSON
gujaf-108	254	2	a. n & de young	ORG
gujaf-108	254	3	1997	DATE
gujaf-108	256	1	21	CARDINAL
gujaf-108	256	2	1	CARDINAL
gujaf-108	256	3	a.	PERSON
gujaf-108	256	4	2005	DATE
gujaf-108	256	5	spss	ORG
gujaf-108	257	1	london	GPE
gujaf-108	258	1	fofack	PERSON
gujaf-108	258	2	h. l.	PERSON
gujaf-108	258	3	2005	DATE
gujaf-108	259	1	africa	LOC
gujaf-108	260	1	3769	CARDINAL
gujaf-108	261	1	https://openknowledge.worldbank.org/handle/10986/8498	GPE
gujaf-108	262	1	john	PERSON
gujaf-108	262	2	2016	DATE
gujaf-108	263	1	management & production	ORG
gujaf-108	263	2	7(2	CARDINAL
gujaf-108	263	3	92-102	CARDINAL
gujaf-108	264	1	namutenda	ORG
gujaf-108	264	2	o. k.	PERSON
gujaf-108	264	3	w.	PERSON
gujaf-108	264	4	2017	CARDINAL
gujaf-108	265	1	kisii	GPE
gujaf-108	265	2	kenya	GPE
gujaf-108	265	3	kenya	GPE
gujaf-108	266	1	international journal of social science	ORG
gujaf-108	266	2	3(8	CARDINAL
gujaf-108	266	3	2297	CARDINAL
gujaf-108	267	1	12	CARDINAL
gujaf-108	267	2	j. k.	PERSON
gujaf-108	267	3	2017	CARDINAL
gujaf-108	268	1	nairobi	GPE
gujaf-108	268	2	kenya	GPE
gujaf-108	269	1	university of nairobi	ORG
gujaf-108	269	2	kenya	GPE
gujaf-108	270	1	nwanna	PERSON
gujaf-108	270	2	i.o.	GPE
gujaf-108	270	3	& oguezue	ORG
gujaf-108	270	4	f.c.	PERSON
gujaf-108	270	5	2017).effect	CARDINAL
gujaf-108	270	6	nigeria	GPE
gujaf-108	271	1	international journal of banking	ORG
gujaf-108	271	2	3(2	CARDINAL
gujaf-108	271	3	137	CARDINAL
gujaf-108	272	1	nyarko-baasi	PERSON
gujaf-108	272	2	2018).effects	CARDINAL
gujaf-108	272	3	the ghana stock exchange.global journal of management and business research	ORG
gujaf-108	273	1	olanike	PERSON
gujaf-108	273	2	b., & adebola	ORG
gujaf-108	273	3	j. (	PERSON
gujaf-108	273	4	2014	DATE
gujaf-108	274	1	nigeria	GPE
gujaf-108	275	1	6(12	CARDINAL
gujaf-108	275	2	131–137	CARDINAL
gujaf-108	276	1	2016	CARDINAL
gujaf-108	277	1	kenya	GPE
gujaf-108	278	1	2012	DATE
gujaf-108	279	1	ethiopian	NORP
gujaf-108	280	1	university of south africa	ORG