id	sid	eid	entity	type
gujaf-109	1	1	3	CARDINAL
gujaf-109	1	2	1, april	DATE
gujaf-109	1	3	2022	CARDINAL
gujaf-109	1	4	2756-665x	CARDINAL
gujaf-109	1	5	social sciences	ORG
gujaf-109	1	6	federal university gusau	ORG
gujaf-109	1	7	zamfara state	GPE
gujaf-109	1	8	3	CARDINAL
gujaf-109	1	9	1 april	DATE
gujaf-109	1	10	2022	CARDINAL
gujaf-109	1	11	2756-665x	CARDINAL
gujaf-109	1	12	social sciences	ORG
gujaf-109	1	13	federal university gusau	ORG
gujaf-109	1	14	zamfara state	GPE
gujaf-109	2	1	ahmadu bello university press limited	ORG
gujaf-109	2	2	zaria kaduna	PERSON
gujaf-109	2	3	nigeria	GPE
gujaf-109	3	1	08065949711	CARDINAL
gujaf-109	3	2	069-879121	CARDINAL
gujaf-109	4	1	shehu usman hassan mailto:abupress2013@gmail.com iii department	PERSON
gujaf-109	5	1	muhammad mustapha	PERSON
gujaf-109	5	2	ahmadu bello university	ORG
gujaf-109	5	3	zaria	PERSON
gujaf-109	5	4	kaduna state	GPE
gujaf-109	6	1	umar farouk	PERSON
gujaf-109	6	2	federal university gusau	ORG
gujaf-109	6	3	zamfara state	GPE
gujaf-109	7	1	modu kumshe department of accounting	ORG
gujaf-109	7	2	university of maiduguri	ORG
gujaf-109	7	3	borno	GPE
gujaf-109	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-109	8	2	paul university	ORG
gujaf-109	9	1	prof kabir tahir hamid	PERSON
gujaf-109	9	2	bayero university	ORG
gujaf-109	9	3	kano	ORG
gujaf-109	10	1	prof	PERSON
gujaf-109	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-109	11	2	university of jos	ORG
gujaf-109	12	1	clifford ofurum department of accounting	ORG
gujaf-109	12	2	university of portharcourt	ORG
gujaf-109	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-109	14	2	ahmadu bello university	ORG
gujaf-109	14	3	zaria	PERSON
gujaf-109	15	1	prof	PERSON
gujaf-109	16	1	yusuf	PERSON
gujaf-109	17	1	b. rahman	PERSON
gujaf-109	17	2	lagos state university	ORG
gujaf-109	19	1	suleiman a. s. aruwa	PERSON
gujaf-109	19	2	nasarawa state university	ORG
gujaf-109	19	3	keffi	GPE
gujaf-109	21	1	muhammad junaidu	PERSON
gujaf-109	21	2	kurawa department of accounting	ORG
gujaf-109	21	3	university kano	ORG
gujaf-109	23	1	muhammad habibu sabari department	PERSON
gujaf-109	23	2	ahmadu bello university	ORG
gujaf-109	23	3	zaria	PERSON
gujaf-109	23	4	prof	PERSON
gujaf-109	24	1	okpanachi joshua department of accounting	ORG
gujaf-109	24	2	nigerian defence academy	ORG
gujaf-109	24	3	kaduna	GPE
gujaf-109	25	1	hassan ibrahim department	PERSON
gujaf-109	25	2	ibb university	ORG
gujaf-109	25	3	niger state	GPE
gujaf-109	27	1	mary okwo department of accounting	ORG
gujaf-109	27	2	enugu state university of science and technology	ORG
gujaf-109	29	1	aminu isah department of accounting	ORG
gujaf-109	29	2	bayero university	ORG
gujaf-109	29	3	kano	ORG
gujaf-109	30	1	prof	PERSON
gujaf-109	31	1	ahmadu bello department of accounting	ORG
gujaf-109	31	2	ahmadu bello university	ORG
gujaf-109	31	3	zaria	PERSON
gujaf-109	32	1	prof	PERSON
gujaf-109	33	1	musa yelwa abubakar department	PERSON
gujaf-109	33	2	usmanu danfodiyo university	ORG
gujaf-109	33	3	sokoto state	ORG
gujaf-109	34	1	salisu abubakar	PERSON
gujaf-109	34	2	ahmadu bello university	ORG
gujaf-109	34	3	zaria	PERSON
gujaf-109	34	4	kaduna state	GPE
gujaf-109	35	1	isaq	PERSON
gujaf-109	35	2	samaila department of accounting	ORG
gujaf-109	35	3	bayero university	ORG
gujaf-109	36	1	fatima	PERSON
gujaf-109	36	2	university of maiduguri	ORG
gujaf-109	36	3	borno	GPE
gujaf-109	37	1	sunusi sa'ad	PERSON
gujaf-109	37	2	dutse	GPE
gujaf-109	37	3	jigawa state	GPE
gujaf-109	38	1	nasiru a. ka’oje	PERSON
gujaf-109	38	2	usmanu danfodiyo university	ORG
gujaf-109	38	3	sokoto	PERSON
gujaf-109	39	1	aminu abdullahi department of accounting	ORG
gujaf-109	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-109	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-109	40	2	nigerian defence academy	ORG
gujaf-109	40	3	kaduna state	GPE
gujaf-109	41	1	dr.	PERSON
gujaf-109	41	2	saidu adamu department of accounting	ORG
gujaf-109	42	1	dr.	PERSON
gujaf-109	42	2	nasiru yunusa department	PERSON
gujaf-109	42	3	ahmadu bello university	ORG
gujaf-109	42	4	zaria	PERSON
gujaf-109	43	1	aisha	PERSON
gujaf-109	43	2	muhammad department	PERSON
gujaf-109	43	3	ahmadu bello university	ORG
gujaf-109	43	4	zaria	PERSON
gujaf-109	44	1	lawal muhammad	PERSON
gujaf-109	44	2	ahmadu bello university	ORG
gujaf-109	44	3	zaria	PERSON
gujaf-109	45	1	farouk	PERSON
gujaf-109	45	2	american university of nigeria	ORG
gujaf-109	45	3	yola	ORG
gujaf-109	46	1	bashir umar farouk	PERSON
gujaf-109	46	2	federal university gusau	ORG
gujaf-109	46	3	zamfara state	GPE
gujaf-109	47	1	emmanuel omokhuale	PERSON
gujaf-109	47	2	federal university gusau	ORG
gujaf-109	48	1	state advisory board	ORG
gujaf-109	49	1	kabiru isah	PERSON
gujaf-109	49	2	bayero university kano	ORG
gujaf-109	50	1	bashir	PERSON
gujaf-109	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-109	50	3	sokoto state	ORG
gujaf-109	52	1	muhammad tanko	PERSON
gujaf-109	52	2	kaduna state university	ORG
gujaf-109	52	3	kaduna	GPE
gujaf-109	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-109	53	2	sokoto state	ORG
gujaf-109	55	1	aliyu sulaiman kantudu	PERSON
gujaf-109	55	2	university kano	ORG
gujaf-109	56	1	usman muhammad adam	PERSON
gujaf-109	56	2	federal university gusau	ORG
gujaf-109	56	3	zamfara state	GPE
gujaf-109	57	1	vi	PERSON
gujaf-109	57	2	gusau journal of accounting	ORG
gujaf-109	58	1	two	CARDINAL
gujaf-109	58	2	april and october annually	DATE
gujaf-109	59	1	the department of accounting	ORG
gujaf-109	59	2	social sciences	ORG
gujaf-109	59	3	federal university gusau	ORG
gujaf-109	59	4	zamfara state	GPE
gujaf-109	59	5	nigeria	GPE
gujaf-109	59	6	islamic finance	ORG
gujaf-109	59	7	islamic	NORP
gujaf-109	60	1	english	LANGUAGE
gujaf-109	61	1	more than 15	CARDINAL
gujaf-109	61	2	a4	ORG
gujaf-109	61	3	1.5	CARDINAL
gujaf-109	61	4	12	CARDINAL
gujaf-109	62	1	25 percent	PERCENT
gujaf-109	63	1	5000	CARDINAL
gujaf-109	63	2	more than 250	CARDINAL
gujaf-109	63	3	four	CARDINAL
gujaf-109	64	1	apa 7 th edition	PERSON
gujaf-109	69	1	fcmb	PERSON
gujaf-109	69	2	7278465011	DATE
gujaf-109	69	3	gusau journal of accounting	ORG
gujaf-109	69	4	federal university gusau	ORG
gujaf-109	69	5	zamfara state	GPE
gujaf-109	71	1	+2348069393824	DATE
gujaf-109	71	2	nigerian	NORP
gujaf-109	71	3	abbas usman phd	PERSON
gujaf-109	71	4	shehu usman hassan phd	PERSON
gujaf-109	71	5	1	CARDINAL
gujaf-109	71	6	african	NORP
gujaf-109	72	1	celestine	PERSON
gujaf-109	72	2	phd	PERSON
gujaf-109	72	3	peters ade sanni 22	PERSON
gujaf-109	72	4	nigeria	GPE
gujaf-109	72	5	t. jimoh	GPE
gujaf-109	72	6	john a. attah	PERSON
gujaf-109	73	1	33	CARDINAL
gujaf-109	73	2	nigeria	GPE
gujaf-109	73	3	abdulrahman abubakar	PERSON
gujaf-109	74	1	ahmad bello	PERSON
gujaf-109	74	2	s. a. abdullahi	PERSON
gujaf-109	74	3	dr.	PERSON
gujaf-109	74	4	m. d. tahir 45	PERSON
gujaf-109	74	5	nigeria	GPE
gujaf-109	74	6	mayowa gabriel ajao	PERSON
gujaf-109	74	7	phd	PERSON
gujaf-109	74	8	phd 57	ORG
gujaf-109	74	9	kwara state	GPE
gujaf-109	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-109	74	11	nigeria	GPE
gujaf-109	74	12	munir aliyu saleh	PERSON
gujaf-109	75	1	gbegi daniel orsaa	PERSON
gujaf-109	75	2	ibrahim adamu saleh phd	PERSON
gujaf-109	75	3	81	CARDINAL
gujaf-109	75	4	nigeria	GPE
gujaf-109	75	5	ahmed mohammed	PERSON
gujaf-109	75	6	ademu yahaya	GPE
gujaf-109	75	7	musa zakariya	PERSON
gujaf-109	75	8	95	CARDINAL
gujaf-109	75	9	nigeria	GPE
gujaf-109	75	10	yusuf	GPE
gujaf-109	75	11	dr.	PERSON
gujaf-109	75	12	salisu abubakar	PERSON
gujaf-109	75	13	dr.	PERSON
gujaf-109	75	14	idris ahmed aliyu	PERSON
gujaf-109	75	15	dr.	PERSON
gujaf-109	75	16	aneitie charles dikki 104	PERSON
gujaf-109	75	17	nigeria	GPE
gujaf-109	75	18	daniel ayegbeni	PERSON
gujaf-109	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-109	75	20	115	CARDINAL
gujaf-109	75	21	nigeria kwasau	LOC
gujaf-109	75	22	samuel eniola	PERSON
gujaf-109	75	23	phd	PERSON
gujaf-109	75	24	lateef olumide mustapha phd	PERSON
gujaf-109	75	25	125	CARDINAL
gujaf-109	75	26	non-big4	PERSON
gujaf-109	75	27	nigeria	GPE
gujaf-109	75	28	abdu abubakar	PERSON
gujaf-109	75	29	ishaya luka chechet phd	PERSON
gujaf-109	75	30	badara phd	PERSON
gujaf-109	75	31	136	CARDINAL
gujaf-109	75	32	4	CARDINAL
gujaf-109	75	33	nigerian	NORP
gujaf-109	75	34	mariya mohammed hafiz	PERSON
gujaf-109	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-109	75	36	salisu abubakar phd	PERSON
gujaf-109	75	37	145	CARDINAL
gujaf-109	75	38	nigeria	GPE
gujaf-109	75	39	lawal	GPE
gujaf-109	75	40	phd	PERSON
gujaf-109	75	41	mohammed ibrahim	PERSON
gujaf-109	75	42	phd	PERSON
gujaf-109	75	43	158	CARDINAL
gujaf-109	75	44	nigeria adegbite	PERSON
gujaf-109	75	45	tajudeen	CARDINAL
gujaf-109	75	46	phd	PERSON
gujaf-109	75	47	171	CARDINAL
gujaf-109	75	48	nigeria awotundun	GPE
gujaf-109	75	49	d. a.	PERSON
gujaf-109	75	50	phd	PERSON
gujaf-109	75	51	jinadu	NORP
gujaf-109	75	52	m. y. b.	PERSON
gujaf-109	75	53	s. k.	PERSON
gujaf-109	75	54	phd	PERSON
gujaf-109	75	55	183	CARDINAL
gujaf-109	75	56	nigeria	GPE
gujaf-109	75	57	ibrahim	PERSON
gujaf-109	75	58	kamaldeen	ORG
gujaf-109	75	59	nageri, phd	ORG
gujaf-109	75	60	phd	PERSON
gujaf-109	75	61	194 1	CARDINAL
gujaf-109	75	62	nigeria	GPE
gujaf-109	75	63	lawal	GPE
gujaf-109	75	64	phd.	ORG
gujaf-109	75	65	nigeria police academy	ORG
gujaf-109	75	66	kano state	ORG
gujaf-109	75	67	nigeria	GPE
gujaf-109	76	1	mohammed ibrahim	PERSON
gujaf-109	76	2	phd department of accounting	ORG
gujaf-109	76	3	gombe state university	ORG
gujaf-109	76	4	nigeria	GPE
gujaf-109	79	1	nigeria	GPE
gujaf-109	80	1	twenty-six	CARDINAL
gujaf-109	80	2	26	CARDINAL
gujaf-109	80	3	nigeria	GPE
gujaf-109	81	1	annual	DATE
gujaf-109	81	2	2011-2020	DATE
gujaf-109	82	1	generalized least square	QUANTITY
gujaf-109	82	2	gls	ORG
gujaf-109	83	1	nigeria	GPE
gujaf-109	84	1	nigeria	GPE
gujaf-109	85	1	nigerian	NORP
gujaf-109	86	1	nigeria	GPE
gujaf-109	87	1	gls	ORG
gujaf-109	87	2	nigeria	GPE
gujaf-109	88	1	1	CARDINAL
gujaf-109	90	1	carney, gedajlovic & sur	ORG
gujaf-109	90	2	2011	DATE
gujaf-109	92	1	third	ORDINAL
gujaf-109	93	1	mailto:sagirlawalimam9557@gmail.com	ORG
gujaf-109	93	2	2	CARDINAL
gujaf-109	95	1	2010	DATE
gujaf-109	100	1	2011	DATE
gujaf-109	103	1	bedard	PERSON
gujaf-109	103	2	johnstone	PERSON
gujaf-109	103	3	2010	DATE
gujaf-109	104	1	four	CARDINAL
gujaf-109	105	1	simon & taylor	ORG
gujaf-109	105	2	2002	DATE
gujaf-109	106	1	one	CARDINAL
gujaf-109	106	2	nigerian	NORP
gujaf-109	108	1	2005	DATE
gujaf-109	109	1	nigeria	GPE
gujaf-109	109	2	1949	DATE
gujaf-109	109	3	world war ii	EVENT
gujaf-109	109	4	nigeria	GPE
gujaf-109	110	1	nigeria	GPE
gujaf-109	110	2	2005	DATE
gujaf-109	112	1	2005	DATE
gujaf-109	112	2	ifrs 4	ORG
gujaf-109	113	1	ifrs 4	DATE
gujaf-109	113	2	ifrs 17	DATE
gujaf-109	113	3	2021	DATE
gujaf-109	115	1	nigerian	NORP
gujaf-109	116	1	nigeria	GPE
gujaf-109	117	1	3	CARDINAL
gujaf-109	120	1	kimeli	PERSON
gujaf-109	120	2	2016	DATE
gujaf-109	120	3	hassan	PERSON
gujaf-109	120	4	naser	PERSON
gujaf-109	120	5	2013	DATE
gujaf-109	120	6	2012	DATE
gujaf-109	122	1	nigeria	GPE
gujaf-109	122	2	2018	DATE
gujaf-109	122	3	2017	CARDINAL
gujaf-109	122	4	castro	PERSON
gujaf-109	122	5	silva	PERSON
gujaf-109	122	6	2015	DATE
gujaf-109	122	7	2014	DATE
gujaf-109	122	8	al-hajeri	PERSON
gujaf-109	122	9	2013	DATE
gujaf-109	122	10	silva	GPE
gujaf-109	122	11	2012	DATE
gujaf-109	122	12	li	PERSON
gujaf-109	122	13	2011	DATE
gujaf-109	123	1	nigeria	GPE
gujaf-109	123	2	2018	DATE
gujaf-109	123	3	ilaboya	ORG
gujaf-109	123	4	izevbekhai	GPE
gujaf-109	123	5	2017	CARDINAL
gujaf-109	123	6	izedonmi	PERSON
gujaf-109	123	7	2015	DATE
gujaf-109	123	8	2014	DATE
gujaf-109	123	9	2014	DATE
gujaf-109	123	10	2014	DATE
gujaf-109	123	11	ogunseye	PERSON
gujaf-109	123	12	bada	ORG
gujaf-109	123	13	2013	DATE
gujaf-109	124	1	2018	DATE
gujaf-109	125	1	2017	CARDINAL
gujaf-109	125	2	kimeli	GPE
gujaf-109	125	3	2016	DATE
gujaf-109	125	4	2014	DATE
gujaf-109	125	5	hassan	PERSON
gujaf-109	125	6	naser	PERSON
gujaf-109	125	7	2013	DATE
gujaf-109	125	8	naser	PERSON
gujaf-109	125	9	al-mutairi	PERSON
gujaf-109	125	10	2013	DATE
gujaf-109	125	11	2017	CARDINAL
gujaf-109	125	12	leghari	ORG
gujaf-109	125	13	2015	CARDINAL
gujaf-109	125	14	ellis	PERSON
gujaf-109	125	15	2011	DATE
gujaf-109	126	1	one	CARDINAL
gujaf-109	126	2	nigeria	GPE
gujaf-109	127	1	nigerian	NORP
gujaf-109	128	1	nigeria	GPE
gujaf-109	129	1	nigerian	NORP
gujaf-109	129	2	the nigeria stock exchange	ORG
gujaf-109	130	1	nigeria	GPE
gujaf-109	131	1	five	CARDINAL
gujaf-109	131	2	three	CARDINAL
gujaf-109	131	3	four	CARDINAL
gujaf-109	131	4	section five	LAW
gujaf-109	132	1	2	CARDINAL
gujaf-109	132	2	2008	DATE
gujaf-109	133	1	kim & zang	ORG
gujaf-109	133	2	2010	DATE
gujaf-109	134	1	deangelo	PERSON
gujaf-109	134	2	1981	DATE
gujaf-109	134	3	ibrahim	PERSON
gujaf-109	134	4	ali	PERSON
gujaf-109	134	5	2015	DATE
gujaf-109	136	1	sengupta & shen	ORG
gujaf-109	136	2	2007	DATE
gujaf-109	139	1	4	CARDINAL
gujaf-109	139	2	ajulo & onifade	ORG
gujaf-109	139	3	2017	CARDINAL
gujaf-109	140	1	arrunada	ORG
gujaf-109	140	2	2000	DATE
gujaf-109	141	1	ibrahim	PERSON
gujaf-109	141	2	ali	PERSON
gujaf-109	141	3	2015	DATE
gujaf-109	142	1	2	CARDINAL
gujaf-109	142	2	nigeria	GPE
gujaf-109	143	1	al-mutairi	PERSON
gujaf-109	143	2	naser	PERSON
gujaf-109	143	3	al-enazi	PERSON
gujaf-109	143	4	2017	CARDINAL
gujaf-109	143	5	kuwaiti external	ORG
gujaf-109	144	1	100	CARDINAL
gujaf-109	144	2	kuwait	GPE
gujaf-109	146	1	mann-whitney u	ORG
gujaf-109	147	1	kuwait	GPE
gujaf-109	147	2	four	CARDINAL
gujaf-109	149	1	2017	CARDINAL
gujaf-109	149	2	ghana stock exchange	ORG
gujaf-109	149	3	2010-2014	DATE
gujaf-109	150	1	six	CARDINAL
gujaf-109	151	1	four	CARDINAL
gujaf-109	151	2	ghana	GPE
gujaf-109	152	1	letchumanan	GPE
gujaf-109	152	2	2016	DATE
gujaf-109	152	3	malaysia	GPE
gujaf-109	152	4	2009-2015	DATE
gujaf-109	153	1	five	CARDINAL
gujaf-109	154	1	malaysia	GPE
gujaf-109	155	1	kimeli	GPE
gujaf-109	155	2	2016	DATE
gujaf-109	155	3	62	CARDINAL
gujaf-109	155	4	the nairobi stock exchange	ORG
gujaf-109	155	5	kenya	GPE
gujaf-109	155	6	the period 2008-2014	DATE
gujaf-109	156	1	4	CARDINAL
gujaf-109	156	2	kenyan	NORP
gujaf-109	157	1	season	DATE
gujaf-109	158	1	kikhia	PERSON
gujaf-109	158	2	2015	DATE
gujaf-109	158	3	117	CARDINAL
gujaf-109	158	4	the amman stock exchange	ORG
gujaf-109	158	5	jordan	GPE
gujaf-109	158	6	2010-2012	DATE
gujaf-109	161	1	5	CARDINAL
gujaf-109	162	1	leghari	ORG
gujaf-109	162	2	2015	CARDINAL
gujaf-109	162	3	pakistan	GPE
gujaf-109	162	4	four	CARDINAL
gujaf-109	162	5	pakistan	GPE
gujaf-109	163	1	2014	DATE
gujaf-109	163	2	fiscal year end	DATE
gujaf-109	163	3	nigeria	GPE
gujaf-109	164	1	the nigerian stock exchange	ORG
gujaf-109	164	2	2007-2011	DATE
gujaf-109	165	1	secondary	ORDINAL
gujaf-109	165	2	annual	DATE
gujaf-109	165	3	one hundred and fifty-three	CARDINAL
gujaf-109	165	4	153	CARDINAL
gujaf-109	165	5	eleven	CARDINAL
gujaf-109	167	1	fiscal year end	DATE
gujaf-109	167	2	nigeria	GPE
gujaf-109	168	1	2012	DATE
gujaf-109	168	2	lebanon	GPE
gujaf-109	169	1	80	CARDINAL
gujaf-109	169	2	mann-whitney u	ORG
gujaf-109	170	1	lebanon	GPE
gujaf-109	170	2	four	CARDINAL
gujaf-109	171	1	nigeria	GPE
gujaf-109	171	2	nigeria	GPE
gujaf-109	172	1	four	CARDINAL
gujaf-109	173	1	3	CARDINAL
gujaf-109	173	2	twenty-six	CARDINAL
gujaf-109	173	3	26	CARDINAL
gujaf-109	173	4	the nigerian stock exchange	ORG
gujaf-109	173	5	31 december, 2020	DATE
gujaf-109	174	1	three	CARDINAL
gujaf-109	174	2	3	CARDINAL
gujaf-109	175	1	1	CARDINAL
gujaf-109	175	2	the nigerian stock exchange	ORG
gujaf-109	175	3	2	CARDINAL
gujaf-109	175	4	annual	DATE
gujaf-109	175	5	3	CARDINAL
gujaf-109	176	1	twelve	CARDINAL
gujaf-109	176	2	12	CARDINAL
gujaf-109	176	3	nigeria	GPE
gujaf-109	176	4	2	CARDINAL
gujaf-109	177	1	annual	DATE
gujaf-109	177	2	2011-2020	DATE
gujaf-109	178	1	gls	ORG
gujaf-109	179	1	3.1	CARDINAL
gujaf-109	179	2	two	CARDINAL
gujaf-109	181	1	annual	DATE
gujaf-109	182	1	annual	DATE
gujaf-109	183	1	2014	DATE
gujaf-109	185	1	6	CARDINAL
gujaf-109	185	2	2014	DATE
gujaf-109	186	1	2008	DATE
gujaf-109	187	1	kimeli	NORP
gujaf-109	187	2	2016	DATE
gujaf-109	188	1	2008	DATE
gujaf-109	189	1	2014	DATE
gujaf-109	190	1	2008	DATE
gujaf-109	191	1	akotey	NORP
gujaf-109	191	2	2013	DATE
gujaf-109	192	1	2014	DATE
gujaf-109	194	1	1	CARDINAL
gujaf-109	194	2	four	CARDINAL
gujaf-109	194	3	0	CARDINAL
gujaf-109	194	4	four	CARDINAL
gujaf-109	194	5	kimeli	NORP
gujaf-109	194	6	2016	DATE
gujaf-109	194	7	2014	DATE
gujaf-109	195	1	four	CARDINAL
gujaf-109	195	2	nigeria	GPE
gujaf-109	195	3	kpmg professional services	ORG
gujaf-109	195	4	akintola williams delloite	PERSON
gujaf-109	195	5	waterhouse	ORG
gujaf-109	196	1	nigeria	GPE
gujaf-109	196	2	kimeli	NORP
gujaf-109	196	3	2016	DATE
gujaf-109	197	1	2014	DATE
gujaf-109	197	2	hassan	PERSON
gujaf-109	197	3	naser	PERSON
gujaf-109	197	4	2013	DATE
gujaf-109	198	1	adfeit	PERSON
gujaf-109	203	1	4	CARDINAL
gujaf-109	203	2	4.1	CARDINAL
gujaf-109	203	3	4	CARDINAL
gujaf-109	205	1	4	CARDINAL
gujaf-109	206	1	1	CARDINAL
gujaf-109	208	1	max	PERSON
gujaf-109	208	2	120	CARDINAL
gujaf-109	208	3	9.441 0.646 8.006 11.277	MONEY
gujaf-109	208	4	120	CARDINAL
gujaf-109	208	5	0.223	CARDINAL
gujaf-109	208	6	120	CARDINAL
gujaf-109	209	1	120	CARDINAL
gujaf-109	209	2	4.462	CARDINAL
gujaf-109	209	3	120	CARDINAL
gujaf-109	209	4	120	CARDINAL
gujaf-109	209	5	1	CARDINAL
gujaf-109	209	6	15.0	CARDINAL
gujaf-109	209	7	2022	CARDINAL
gujaf-109	209	8	7	CARDINAL
gujaf-109	209	9	4	CARDINAL
gujaf-109	209	10	120	CARDINAL
gujaf-109	210	1	9.441	CARDINAL
gujaf-109	210	2	8.006	CARDINAL
gujaf-109	210	3	11.277	CARDINAL
gujaf-109	211	1	0.646	CARDINAL
gujaf-109	212	1	16.281	CARDINAL
gujaf-109	212	2	15.020	CARDINAL
gujaf-109	213	1	0.688	CARDINAL
gujaf-109	215	1	0.8%	PERCENT
gujaf-109	215	2	-78%	PERCENT
gujaf-109	215	3	22%	PERCENT
gujaf-109	216	1	12%	PERCENT
gujaf-109	218	1	1.108	CARDINAL
gujaf-109	218	2	0	CARDINAL
gujaf-109	218	3	3	CARDINAL
gujaf-109	219	1	0.933	CARDINAL
gujaf-109	219	2	nigeria	GPE
gujaf-109	220	1	0.140	CARDINAL
gujaf-109	220	2	4.462	CARDINAL
gujaf-109	221	1	0.477	CARDINAL
gujaf-109	222	1	one particular year	DATE
gujaf-109	223	1	0.185	CARDINAL
gujaf-109	223	2	0.006	CARDINAL
gujaf-109	223	3	0.532	CARDINAL
gujaf-109	224	1	0.117	CARDINAL
gujaf-109	226	1	36%	PERCENT
gujaf-109	226	2	big4	ORG
gujaf-109	226	3	0% and 1%	PERCENT
gujaf-109	226	4	1	CARDINAL
gujaf-109	227	1	48%	PERCENT
gujaf-109	228	1	36%	PERCENT
gujaf-109	228	2	64%	PERCENT
gujaf-109	228	3	non-big4	ORG
gujaf-109	230	1	5	CARDINAL
gujaf-109	231	1	8	CARDINAL
gujaf-109	231	2	5	CARDINAL
gujaf-109	231	3	0.51	CARDINAL
gujaf-109	231	4	0.51	CARDINAL
gujaf-109	231	5	0.68	CARDINAL
gujaf-109	232	1	-0.06	CARDINAL
gujaf-109	233	1	0.02	CARDINAL
gujaf-109	234	1	15.0	CARDINAL
gujaf-109	234	2	2022	CARDINAL
gujaf-109	234	3	3	CARDINAL
gujaf-109	234	4	1.97	CARDINAL
gujaf-109	234	5	1.80	CARDINAL
gujaf-109	234	6	1.14	CARDINAL
gujaf-109	234	7	1.12	CARDINAL
gujaf-109	234	8	1.09	CARDINAL
gujaf-109	234	9	1.03	CARDINAL
gujaf-109	235	1	10	CARDINAL
gujaf-109	237	1	ibrahim & ali	ORG
gujaf-109	237	2	2018	DATE
gujaf-109	238	1	4.2	CARDINAL
gujaf-109	238	2	nigeria	GPE
gujaf-109	239	1	4	CARDINAL
gujaf-109	239	2	gls	ORG
gujaf-109	240	1	2	CARDINAL
gujaf-109	240	2	1.000	CARDINAL
gujaf-109	240	3	1.000	MONEY
gujaf-109	240	4	0.020	CARDINAL
gujaf-109	240	5	0.121	CARDINAL
gujaf-109	240	6	1.000	CARDINAL
gujaf-109	240	7	0.029 1.000	QUANTITY
gujaf-109	240	8	0.217 1.000	CARDINAL
gujaf-109	240	9	15.0	CARDINAL
gujaf-109	240	10	2022	CARDINAL
gujaf-109	240	11	3	CARDINAL
gujaf-109	240	12	1.97 0.507	CARDINAL
gujaf-109	240	13	1.80 0.556	QUANTITY
gujaf-109	240	14	1.14 0.874	CARDINAL
gujaf-109	240	15	1.12 0.896	CARDINAL
gujaf-109	240	16	1.09	CARDINAL
gujaf-109	240	17	1.03	CARDINAL
gujaf-109	240	18	1.36 9	CARDINAL
gujaf-109	240	19	15.0	CARDINAL
gujaf-109	240	20	1%	PERCENT
gujaf-109	240	21	5%	PERCENT
gujaf-109	240	22	10%	PERCENT
gujaf-109	241	1	4	CARDINAL
gujaf-109	241	2	gls	ORG
gujaf-109	242	1	0.61	CARDINAL
gujaf-109	243	1	61%	PERCENT
gujaf-109	243	2	39%	PERCENT
gujaf-109	244	1	0.0000	CARDINAL
gujaf-109	244	2	5%	PERCENT
gujaf-109	245	1	4	CARDINAL
gujaf-109	245	2	nigeria	GPE
gujaf-109	245	3	0.556	CARDINAL
gujaf-109	245	4	0.001	CARDINAL
gujaf-109	247	1	2017	CARDINAL
gujaf-109	247	2	kimeli	GPE
gujaf-109	247	3	2016	DATE
gujaf-109	247	4	leghari	ORG
gujaf-109	247	5	2015	CARDINAL
gujaf-109	247	6	2014	DATE
gujaf-109	248	1	6	CARDINAL
gujaf-109	248	2	nigeria	GPE
gujaf-109	248	3	0.274	CARDINAL
gujaf-109	250	1	hong	GPE
gujaf-109	250	2	kimeli	GPE
gujaf-109	250	3	2016	DATE
gujaf-109	250	4	2015	DATE
gujaf-109	251	1	nigeria	GPE
gujaf-109	251	2	0.635	CARDINAL
gujaf-109	253	1	2017	CARDINAL
gujaf-109	253	2	leghari	ORG
gujaf-109	253	3	2015	CARDINAL
gujaf-109	253	4	2014	DATE
gujaf-109	254	1	nigeria	GPE
gujaf-109	254	2	0.193	CARDINAL
gujaf-109	256	1	2013	DATE
gujaf-109	257	1	nigeria	GPE
gujaf-109	257	2	0.221	CARDINAL
gujaf-109	258	1	4	CARDINAL
gujaf-109	258	2	gls	ORG
gujaf-109	258	3	coef	PERSON
gujaf-109	260	1	0.556 0.168 3.32	MONEY
gujaf-109	260	2	0.274	CARDINAL
gujaf-109	260	3	0.078	CARDINAL
gujaf-109	260	4	0.635	CARDINAL
gujaf-109	260	5	0.047	CARDINAL
gujaf-109	260	6	0.193	CARDINAL
gujaf-109	260	7	0.511	CARDINAL
gujaf-109	260	8	2.03 0.042	CARDINAL
gujaf-109	260	9	2.685	MONEY
gujaf-109	260	10	0.3994	CARDINAL
gujaf-109	260	11	0.6977	CARDINAL
gujaf-109	260	12	0.6098	CARDINAL
gujaf-109	260	13	2 35.01	CARDINAL
gujaf-109	260	14	0.5600	CARDINAL
gujaf-109	260	15	0.0000 10	CARDINAL
gujaf-109	263	1	2013	DATE
gujaf-109	264	1	nigeria	GPE
gujaf-109	264	2	0.301	CARDINAL
gujaf-109	264	3	0.042	CARDINAL
gujaf-109	265	1	nigeria	GPE
gujaf-109	265	2	nonbig4	ORG
gujaf-109	266	1	2018	DATE
gujaf-109	266	2	letchumanan	GPE
gujaf-109	266	3	2016	DATE
gujaf-109	266	4	leghari	ORG
gujaf-109	266	5	2015	CARDINAL
gujaf-109	266	6	2015	DATE
gujaf-109	267	1	5	CARDINAL
gujaf-109	268	1	nigerian	NORP
gujaf-109	269	1	four	CARDINAL
gujaf-109	269	2	four	CARDINAL
gujaf-109	270	1	four	CARDINAL
gujaf-109	270	2	nigeria	GPE
gujaf-109	270	3	four	CARDINAL
gujaf-109	273	1	one financial year	DATE
gujaf-109	275	1	some years	DATE
gujaf-109	277	1	nigerian	NORP
gujaf-109	278	1	nigeria	GPE
gujaf-109	279	1	nigerian	NORP
gujaf-109	281	1	the national insurance commission	ORG
gujaf-109	281	2	naicom	ORG
gujaf-109	281	3	nigeria	GPE
gujaf-109	281	4	four	CARDINAL
gujaf-109	282	1	four	CARDINAL
gujaf-109	282	2	11 four	CARDINAL
gujaf-109	282	3	four	CARDINAL
gujaf-109	282	4	nigerian	NORP
gujaf-109	282	5	nigerian	NORP
gujaf-109	283	1	m. (	PERSON
gujaf-109	283	2	2005	DATE
gujaf-109	284	1	2003	DATE
gujaf-109	285	1	nigerian insurance association	ORG
gujaf-109	285	2	2003	DATE
gujaf-109	285	3	61	CARDINAL
gujaf-109	286	1	akinpelu	PERSON
gujaf-109	286	2	y. a. o.	PERSON
gujaf-109	286	3	s. o.	PERSON
gujaf-109	286	4	ogunseye	PERSON
gujaf-109	286	5	t. o. & bada	ORG
gujaf-109	286	6	o. t.	PERSON
gujaf-109	286	7	2013	DATE
gujaf-109	287	1	nigerian	NORP
gujaf-109	288	1	4(3	CARDINAL
gujaf-109	288	2	74-80	DATE
gujaf-109	289	1	akotey	GPE
gujaf-109	289	2	j. o. & abor	ORG
gujaf-109	289	3	j. (	PERSON
gujaf-109	289	4	2013	DATE
gujaf-109	290	1	ghanaian	NORP
gujaf-109	291	1	5(1	CARDINAL
gujaf-109	291	2	26	CARDINAL
gujaf-109	292	1	amba	ORG
gujaf-109	292	2	s. m. & al-hajeri	PERSON
gujaf-109	292	3	f. k.	PERSON
gujaf-109	292	4	2013	DATE
gujaf-109	293	1	bahrain	GPE
gujaf-109	294	1	2(4	CARDINAL
gujaf-109	294	2	21	CARDINAL
gujaf-109	295	1	apadore	PERSON
gujaf-109	295	2	k. & letchumanan	ORG
gujaf-109	295	3	t. r.	NORP
gujaf-109	295	4	2016	DATE
gujaf-109	296	1	malaysia	GPE
gujaf-109	297	1	6	CARDINAL
gujaf-109	297	2	2	CARDINAL
gujaf-109	297	3	169	CARDINAL
gujaf-109	298	1	arrunada	ORG
gujaf-109	298	2	b.	PERSON
gujaf-109	298	3	2000	DATE
gujaf-109	300	1	the european accounting review	ORG
gujaf-109	300	2	9	CARDINAL
gujaf-109	300	3	2	CARDINAL
gujaf-109	300	4	205-225	CARDINAL
gujaf-109	301	1	bedard	PERSON
gujaf-109	301	2	j. c. & johnstone	ORG
gujaf-109	301	3	k. m.	PERSON
gujaf-109	301	4	2010	DATE
gujaf-109	303	1	29(2	CARDINAL
gujaf-109	303	2	45	CARDINAL
gujaf-109	304	1	m.	PERSON
gujaf-109	304	2	gedajlovic	PERSON
gujaf-109	304	3	e. r. & sur	ORG
gujaf-109	304	4	s. (2011	ORG
gujaf-109	306	1	journal of management & governance	ORG
gujaf-109	306	2	15	CARDINAL
gujaf-109	306	3	3	CARDINAL
gujaf-109	308	1	483-507	CARDINAL
gujaf-109	309	1	castro	PERSON
gujaf-109	309	2	w. b. l.	PERSON
gujaf-109	309	3	i. r. & silva	ORG
gujaf-109	309	4	2015	CARDINAL
gujaf-109	310	1	brazilian	NORP
gujaf-109	311	1	26(69	CARDINAL
gujaf-109	311	2	261	CARDINAL
gujaf-109	312	1	j., kim	PERSON
gujaf-109	312	2	j. & zang	ORG
gujaf-109	312	3	2010	DATE
gujaf-109	314	1	29	CARDINAL
gujaf-109	314	2	1	CARDINAL
gujaf-109	314	3	73-97	CARDINAL
gujaf-109	315	1	w.	PERSON
gujaf-109	315	2	2012	DATE
gujaf-109	316	1	lebanon	GPE
gujaf-109	317	1	5(1	CARDINAL
gujaf-109	317	2	136	CARDINAL
gujaf-109	318	1	ellis	ORG
gujaf-109	318	2	y. & booker	ORG
gujaf-109	318	3	q. l.	PERSON
gujaf-109	318	4	2011	DATE
gujaf-109	320	1	columbia state university	ORG
gujaf-109	321	1	hallak	PERSON
gujaf-109	321	2	r. t. & silva	ORG
gujaf-109	321	3	a. l. c.	PERSON
gujaf-109	321	4	2012	DATE
gujaf-109	322	1	brazil	GPE
gujaf-109	323	1	23(60	CARDINAL
gujaf-109	323	2	5	CARDINAL
gujaf-109	324	1	hassan	PERSON
gujaf-109	324	2	y. m. & naser	ORG
gujaf-109	324	3	k.	PERSON
gujaf-109	324	4	2013	DATE
gujaf-109	326	1	6(8	CARDINAL
gujaf-109	326	2	13	CARDINAL
gujaf-109	327	1	hong	GPE
gujaf-109	327	2	n	GPE
gujaf-109	327	3	t. p. & my	ORG
gujaf-109	327	4	t. l. h.	PERSON
gujaf-109	327	5	2017	CARDINAL
gujaf-109	328	1	vietnam	GPE
gujaf-109	329	1	journal of economics and development	ORG
gujaf-109	329	2	19(2	DATE
gujaf-109	329	3	68	CARDINAL
gujaf-109	330	1	ibrahim	PERSON
gujaf-109	330	2	m. & ali	PERSON
gujaf-109	330	3	2018	DATE
gujaf-109	331	1	nigeria	GPE
gujaf-109	332	1	international journal of service science	ORG
gujaf-109	333	1	5(1	CARDINAL
gujaf-109	333	2	1-8	CARDINAL
gujaf-109	334	1	ilaboya	PERSON
gujaf-109	334	2	o. j.	PERSON
gujaf-109	334	3	izevbekhai	GPE
gujaf-109	334	4	m. o. & ohiokha	ORG
gujaf-109	334	5	2017	CARDINAL
gujaf-109	335	1	nigerian	NORP
gujaf-109	336	1	4(1	CARDINAL
gujaf-109	336	2	65	CARDINAL
gujaf-109	336	3	2011	DATE
gujaf-109	338	1	15 january	DATE
gujaf-109	338	2	2022	CARDINAL
gujaf-109	339	1	jegede m. i.	PERSON
gujaf-109	339	2	2005	DATE
gujaf-109	340	1	2003	DATE
gujaf-109	341	1	nigerian insurance association	ORG
gujaf-109	341	2	2003	DATE
gujaf-109	341	3	61	CARDINAL
gujaf-109	342	1	12	CARDINAL
gujaf-109	342	2	2018	DATE
gujaf-109	343	1	bahraini	GPE
gujaf-109	344	1	international journal of accounting	ORG
gujaf-109	344	2	6(1	CARDINAL
gujaf-109	344	3	92	CARDINAL
gujaf-109	345	1	kikhia	PERSON
gujaf-109	345	2	h. y.	PERSON
gujaf-109	345	3	2015	CARDINAL
gujaf-109	346	1	jordan	GPE
gujaf-109	347	1	4(1	CARDINAL
gujaf-109	347	2	42	CARDINAL
gujaf-109	348	1	kimeli	NORP
gujaf-109	348	2	e. k.	PERSON
gujaf-109	348	3	2016	DATE
gujaf-109	349	1	nairobi security exchange	ORG
gujaf-109	350	1	international journal of research	ORG
gujaf-109	351	1	3(1	CARDINAL
gujaf-109	352	1	23	CARDINAL
gujaf-109	353	1	li	PERSON
gujaf-109	353	2	x.	GPE
gujaf-109	353	3	x.	GPE
gujaf-109	353	4	2011	DATE
gujaf-109	354	1	china	GPE
gujaf-109	355	1	2011	DATE
gujaf-109	355	2	1775-1779	DATE
gujaf-109	356	1	monsuru	PERSON
gujaf-109	356	2	a. f.	PERSON
gujaf-109	356	3	2014	DATE
gujaf-109	357	1	nigerian	NORP
gujaf-109	357	2	2008 2012	DATE
gujaf-109	358	1	iors journal of economics	ORG
gujaf-109	358	2	2(6	CARDINAL
gujaf-109	358	3	26	CARDINAL
gujaf-109	359	1	a.	PERSON
gujaf-109	359	2	2017	CARDINAL
gujaf-109	360	1	ghana	GPE
gujaf-109	361	1	international journal of academic research	ORG
gujaf-109	361	2	7(11	CARDINAL
gujaf-109	361	3	716730	DATE
gujaf-109	362	1	naser	PERSON
gujaf-109	362	2	a. a. k.	PERSON
gujaf-109	362	3	al-mutairi	PERSON
gujaf-109	362	4	a. & nuseibeh	ORG
gujaf-109	362	5	r.	PERSON
gujaf-109	362	6	2013	DATE
gujaf-109	364	1	13(5	CARDINAL
gujaf-109	365	1	ohidoa	PERSON
gujaf-109	365	2	t. & okun	ORG
gujaf-109	365	3	2018	DATE
gujaf-109	366	1	nigeria	GPE
gujaf-109	367	1	8(3	DATE
gujaf-109	367	2	686699	DATE
gujaf-109	368	1	onaolapo	PERSON
gujaf-109	368	2	a. a.	PERSON
gujaf-109	368	3	o. b. & onifade	ORG
gujaf-109	368	4	h. o.	PERSON
gujaf-109	368	5	2017	CARDINAL
gujaf-109	369	1	nigeria	GPE
gujaf-109	370	1	european journal of accounting	ORG
gujaf-109	370	2	5(1	CARDINAL
gujaf-109	370	3	6	CARDINAL
gujaf-109	371	1	otusanya	GPE
gujaf-109	371	2	j. o. & lauwo	ORG
gujaf-109	371	3	s.	PERSON
gujaf-109	371	4	2010	DATE
gujaf-109	372	1	nigerian	NORP
gujaf-109	373	1	9(1	CARDINAL
gujaf-109	373	2	1 59-204	CARDINAL
gujaf-109	373	3	t. & waworuntu	ORG
gujaf-109	373	4	s. r.	PERSON
gujaf-109	373	5	2015	DATE
gujaf-109	374	1	indonesian	NORP
gujaf-109	375	1	3(4	CARDINAL
gujaf-109	375	2	63	CARDINAL
gujaf-109	376	1	p. & shen	ORG
gujaf-109	376	2	m. (	PERSON
gujaf-109	376	3	2007	DATE
gujaf-109	379	1	ssrn	PERSON
gujaf-109	380	1	shammari	PERSON
gujaf-109	380	2	b. a.	PERSON
gujaf-109	380	3	yaqout, a. a. & hussaini	ORG
gujaf-109	380	4	a. a.	PERSON
gujaf-109	380	5	2008	DATE
gujaf-109	381	1	kuwait	GPE
gujaf-109	382	1	journal of academy of business and economics	ORG
gujaf-109	382	2	8(1	CARDINAL
gujaf-109	382	3	59	CARDINAL
gujaf-109	383	1	simon	PERSON
gujaf-109	383	2	d. t. & taylor	ORG
gujaf-109	383	3	m. h.	PERSON
gujaf-109	383	4	2002	DATE
gujaf-109	384	1	ireland	GPE
gujaf-109	385	1	international journal of auditing	ORG
gujaf-109	385	2	6(1	CARDINAL
gujaf-109	385	3	3	CARDINAL
gujaf-109	386	1	soyemi	ORG
gujaf-109	386	2	k. a.	PERSON
gujaf-109	386	3	2014	DATE
gujaf-109	387	1	nigeria	GPE
gujaf-109	388	1	5(1	CARDINAL
gujaf-109	388	2	131140	DATE
gujaf-109	389	1	t.	GPE
gujaf-109	389	2	2014	DATE
gujaf-109	390	1	sumatra-indonesia	GPE
gujaf-109	391	1	international journal in economics and business administration	ORG
gujaf-109	391	2	2(3	CARDINAL
gujaf-109	391	3	27	CARDINAL
gujaf-109	392	1	r. o. & izedonmi	ORG
gujaf-109	392	2	f. o. i.	PERSON
gujaf-109	392	3	2015	DATE
gujaf-109	393	1	nigeria	GPE
gujaf-109	394	1	international journal of business	ORG
gujaf-109	395	1	5(8	CARDINAL
gujaf-109	395	2	4858	DATE
gujaf-109	396	1	r. o. & emeni	ORG
gujaf-109	396	2	f. k.	PERSON
gujaf-109	396	3	2014	DATE
gujaf-109	397	1	nigeria	GPE
gujaf-109	398	1	global journal of accounting	ORG
gujaf-109	398	2	48	CARDINAL
gujaf-109	399	1	13	CARDINAL
gujaf-109	399	2	a. & leghari	ORG
gujaf-109	399	3	m. k.	PERSON
gujaf-109	399	4	2015	DATE
gujaf-109	400	1	pakistan	GPE
gujaf-109	402	1	6(9	CARDINAL
gujaf-109	402	2	176	CARDINAL