id	sid	eid	entity	type
gujaf-110	1	1	3	CARDINAL
gujaf-110	1	2	1, april	DATE
gujaf-110	1	3	2022	CARDINAL
gujaf-110	1	4	2756-665x	CARDINAL
gujaf-110	1	5	social sciences	ORG
gujaf-110	1	6	federal university gusau	ORG
gujaf-110	1	7	zamfara state	GPE
gujaf-110	1	8	3	CARDINAL
gujaf-110	1	9	1 april	DATE
gujaf-110	1	10	2022	CARDINAL
gujaf-110	1	11	2756-665x	CARDINAL
gujaf-110	1	12	social sciences	ORG
gujaf-110	1	13	federal university gusau	ORG
gujaf-110	1	14	zamfara state	GPE
gujaf-110	2	1	ahmadu bello university press limited	ORG
gujaf-110	2	2	zaria kaduna	PERSON
gujaf-110	2	3	nigeria	GPE
gujaf-110	3	1	08065949711	CARDINAL
gujaf-110	3	2	069-879121	CARDINAL
gujaf-110	4	1	shehu usman hassan mailto:abupress2013@gmail.com iii department	PERSON
gujaf-110	5	1	muhammad mustapha	PERSON
gujaf-110	5	2	ahmadu bello university	ORG
gujaf-110	5	3	zaria	PERSON
gujaf-110	5	4	kaduna state	GPE
gujaf-110	6	1	umar farouk	PERSON
gujaf-110	6	2	federal university gusau	ORG
gujaf-110	6	3	zamfara state	GPE
gujaf-110	7	1	modu kumshe department of accounting	ORG
gujaf-110	7	2	university of maiduguri	ORG
gujaf-110	7	3	borno	GPE
gujaf-110	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-110	8	2	paul university	ORG
gujaf-110	9	1	prof kabir tahir hamid	PERSON
gujaf-110	9	2	bayero university	ORG
gujaf-110	9	3	kano	ORG
gujaf-110	10	1	prof	PERSON
gujaf-110	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-110	11	2	university of jos	ORG
gujaf-110	12	1	clifford ofurum department of accounting	ORG
gujaf-110	12	2	university of portharcourt	ORG
gujaf-110	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-110	14	2	ahmadu bello university	ORG
gujaf-110	14	3	zaria	PERSON
gujaf-110	15	1	prof	PERSON
gujaf-110	16	1	yusuf	PERSON
gujaf-110	17	1	b. rahman	PERSON
gujaf-110	17	2	lagos state university	ORG
gujaf-110	19	1	suleiman a. s. aruwa	PERSON
gujaf-110	19	2	nasarawa state university	ORG
gujaf-110	19	3	keffi	GPE
gujaf-110	21	1	muhammad junaidu	PERSON
gujaf-110	21	2	kurawa department of accounting	ORG
gujaf-110	21	3	university kano	ORG
gujaf-110	23	1	muhammad habibu sabari department	PERSON
gujaf-110	23	2	ahmadu bello university	ORG
gujaf-110	23	3	zaria	PERSON
gujaf-110	23	4	prof	PERSON
gujaf-110	24	1	okpanachi joshua department of accounting	ORG
gujaf-110	24	2	nigerian defence academy	ORG
gujaf-110	24	3	kaduna	GPE
gujaf-110	25	1	hassan ibrahim department	PERSON
gujaf-110	25	2	ibb university	ORG
gujaf-110	25	3	niger state	GPE
gujaf-110	27	1	mary okwo department of accounting	ORG
gujaf-110	27	2	enugu state university of science and technology	ORG
gujaf-110	29	1	aminu isah department of accounting	ORG
gujaf-110	29	2	bayero university	ORG
gujaf-110	29	3	kano	ORG
gujaf-110	30	1	prof	PERSON
gujaf-110	31	1	ahmadu bello department of accounting	ORG
gujaf-110	31	2	ahmadu bello university	ORG
gujaf-110	31	3	zaria	PERSON
gujaf-110	32	1	prof	PERSON
gujaf-110	33	1	musa yelwa abubakar department	PERSON
gujaf-110	33	2	usmanu danfodiyo university	ORG
gujaf-110	33	3	sokoto state	ORG
gujaf-110	34	1	salisu abubakar	PERSON
gujaf-110	34	2	ahmadu bello university	ORG
gujaf-110	34	3	zaria	PERSON
gujaf-110	34	4	kaduna state	GPE
gujaf-110	35	1	isaq	PERSON
gujaf-110	35	2	samaila department of accounting	ORG
gujaf-110	35	3	bayero university	ORG
gujaf-110	36	1	fatima	PERSON
gujaf-110	36	2	university of maiduguri	ORG
gujaf-110	36	3	borno	GPE
gujaf-110	37	1	sunusi sa'ad	PERSON
gujaf-110	37	2	dutse	GPE
gujaf-110	37	3	jigawa state	GPE
gujaf-110	38	1	nasiru a. ka’oje	PERSON
gujaf-110	38	2	usmanu danfodiyo university	ORG
gujaf-110	38	3	sokoto	PERSON
gujaf-110	39	1	aminu abdullahi department of accounting	ORG
gujaf-110	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-110	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-110	40	2	nigerian defence academy	ORG
gujaf-110	40	3	kaduna state	GPE
gujaf-110	41	1	dr.	PERSON
gujaf-110	41	2	saidu adamu department of accounting	ORG
gujaf-110	42	1	dr.	PERSON
gujaf-110	42	2	nasiru yunusa department	PERSON
gujaf-110	42	3	ahmadu bello university	ORG
gujaf-110	42	4	zaria	PERSON
gujaf-110	43	1	aisha	PERSON
gujaf-110	43	2	muhammad department	PERSON
gujaf-110	43	3	ahmadu bello university	ORG
gujaf-110	43	4	zaria	PERSON
gujaf-110	44	1	lawal muhammad	PERSON
gujaf-110	44	2	ahmadu bello university	ORG
gujaf-110	44	3	zaria	PERSON
gujaf-110	45	1	farouk	PERSON
gujaf-110	45	2	american university of nigeria	ORG
gujaf-110	45	3	yola	ORG
gujaf-110	46	1	bashir umar farouk	PERSON
gujaf-110	46	2	federal university gusau	ORG
gujaf-110	46	3	zamfara state	GPE
gujaf-110	47	1	emmanuel omokhuale	PERSON
gujaf-110	47	2	federal university gusau	ORG
gujaf-110	48	1	state advisory board	ORG
gujaf-110	49	1	kabiru isah	PERSON
gujaf-110	49	2	bayero university kano	ORG
gujaf-110	50	1	bashir	PERSON
gujaf-110	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-110	50	3	sokoto state	ORG
gujaf-110	52	1	muhammad tanko	PERSON
gujaf-110	52	2	kaduna state university	ORG
gujaf-110	52	3	kaduna	GPE
gujaf-110	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-110	53	2	sokoto state	ORG
gujaf-110	55	1	aliyu sulaiman kantudu	PERSON
gujaf-110	55	2	university kano	ORG
gujaf-110	56	1	usman muhammad adam	PERSON
gujaf-110	56	2	federal university gusau	ORG
gujaf-110	56	3	zamfara state	GPE
gujaf-110	57	1	vi	PERSON
gujaf-110	57	2	gusau journal of accounting	ORG
gujaf-110	58	1	two	CARDINAL
gujaf-110	58	2	april and october annually	DATE
gujaf-110	59	1	the department of accounting	ORG
gujaf-110	59	2	social sciences	ORG
gujaf-110	59	3	federal university gusau	ORG
gujaf-110	59	4	zamfara state	GPE
gujaf-110	59	5	nigeria	GPE
gujaf-110	59	6	islamic finance	ORG
gujaf-110	59	7	islamic	NORP
gujaf-110	60	1	english	LANGUAGE
gujaf-110	61	1	more than 15	CARDINAL
gujaf-110	61	2	a4	ORG
gujaf-110	61	3	1.5	CARDINAL
gujaf-110	61	4	12	CARDINAL
gujaf-110	62	1	25 percent	PERCENT
gujaf-110	63	1	5000	CARDINAL
gujaf-110	63	2	more than 250	CARDINAL
gujaf-110	63	3	four	CARDINAL
gujaf-110	64	1	apa 7 th edition	PERSON
gujaf-110	69	1	fcmb	PERSON
gujaf-110	69	2	7278465011	DATE
gujaf-110	69	3	gusau journal of accounting	ORG
gujaf-110	69	4	federal university gusau	ORG
gujaf-110	69	5	zamfara state	GPE
gujaf-110	71	1	+2348069393824	DATE
gujaf-110	71	2	nigerian	NORP
gujaf-110	71	3	abbas usman phd	PERSON
gujaf-110	71	4	shehu usman hassan phd	PERSON
gujaf-110	71	5	1	CARDINAL
gujaf-110	71	6	african	NORP
gujaf-110	72	1	celestine	PERSON
gujaf-110	72	2	phd	PERSON
gujaf-110	72	3	peters ade sanni 22	PERSON
gujaf-110	72	4	nigeria	GPE
gujaf-110	72	5	t. jimoh	GPE
gujaf-110	72	6	john a. attah	PERSON
gujaf-110	73	1	33	CARDINAL
gujaf-110	73	2	nigeria	GPE
gujaf-110	73	3	abdulrahman abubakar	PERSON
gujaf-110	74	1	ahmad bello	PERSON
gujaf-110	74	2	s. a. abdullahi	PERSON
gujaf-110	74	3	dr.	PERSON
gujaf-110	74	4	m. d. tahir 45	PERSON
gujaf-110	74	5	nigeria	GPE
gujaf-110	74	6	mayowa gabriel ajao	PERSON
gujaf-110	74	7	phd	PERSON
gujaf-110	74	8	phd 57	ORG
gujaf-110	74	9	kwara state	GPE
gujaf-110	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-110	74	11	nigeria	GPE
gujaf-110	74	12	munir aliyu saleh	PERSON
gujaf-110	75	1	gbegi daniel orsaa	PERSON
gujaf-110	75	2	ibrahim adamu saleh phd	PERSON
gujaf-110	75	3	81	CARDINAL
gujaf-110	75	4	nigeria	GPE
gujaf-110	75	5	ahmed mohammed	PERSON
gujaf-110	75	6	ademu yahaya	GPE
gujaf-110	75	7	musa zakariya	PERSON
gujaf-110	75	8	95	CARDINAL
gujaf-110	75	9	nigeria	GPE
gujaf-110	75	10	yusuf	GPE
gujaf-110	75	11	dr.	PERSON
gujaf-110	75	12	salisu abubakar	PERSON
gujaf-110	75	13	dr.	PERSON
gujaf-110	75	14	idris ahmed aliyu	PERSON
gujaf-110	75	15	dr.	PERSON
gujaf-110	75	16	aneitie charles dikki 104	PERSON
gujaf-110	75	17	nigeria	GPE
gujaf-110	75	18	daniel ayegbeni	PERSON
gujaf-110	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-110	75	20	115	CARDINAL
gujaf-110	75	21	nigeria kwasau	LOC
gujaf-110	75	22	samuel eniola	PERSON
gujaf-110	75	23	phd	PERSON
gujaf-110	75	24	lateef olumide mustapha phd	PERSON
gujaf-110	75	25	125	CARDINAL
gujaf-110	75	26	non-big4	PERSON
gujaf-110	75	27	nigeria	GPE
gujaf-110	75	28	abdu abubakar	PERSON
gujaf-110	75	29	ishaya luka chechet phd	PERSON
gujaf-110	75	30	badara phd	PERSON
gujaf-110	75	31	136	CARDINAL
gujaf-110	75	32	4	CARDINAL
gujaf-110	75	33	nigerian	NORP
gujaf-110	75	34	mariya mohammed hafiz	PERSON
gujaf-110	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-110	75	36	salisu abubakar phd	PERSON
gujaf-110	75	37	145	CARDINAL
gujaf-110	75	38	nigeria	GPE
gujaf-110	75	39	lawal	GPE
gujaf-110	75	40	phd	PERSON
gujaf-110	75	41	mohammed ibrahim	PERSON
gujaf-110	75	42	phd	PERSON
gujaf-110	75	43	158	CARDINAL
gujaf-110	75	44	nigeria adegbite	PERSON
gujaf-110	75	45	tajudeen	CARDINAL
gujaf-110	75	46	phd	PERSON
gujaf-110	75	47	171	CARDINAL
gujaf-110	75	48	nigeria awotundun	GPE
gujaf-110	75	49	d. a.	PERSON
gujaf-110	75	50	phd	PERSON
gujaf-110	75	51	jinadu	NORP
gujaf-110	75	52	m. y. b.	PERSON
gujaf-110	75	53	s. k.	PERSON
gujaf-110	75	54	phd	PERSON
gujaf-110	75	55	183	CARDINAL
gujaf-110	75	56	nigeria	GPE
gujaf-110	75	57	ibrahim	PERSON
gujaf-110	75	58	kamaldeen	ORG
gujaf-110	75	59	nageri, phd	ORG
gujaf-110	75	60	phd	PERSON
gujaf-110	75	61	194 1	CARDINAL
gujaf-110	75	62	nigeria	GPE
gujaf-110	75	63	yusuf department of accounting federal university dutsin-ma	ORG
gujaf-110	75	64	katsina	PERSON
gujaf-110	75	65	salisu abubakar department	PERSON
gujaf-110	75	66	abu business school	ORG
gujaf-110	75	67	ahmadu bello university	ORG
gujaf-110	75	68	zaria dr	PERSON
gujaf-110	75	69	idris ahmed aliyu	PERSON
gujaf-110	75	70	abu business school ahmadu bello university	ORG
gujaf-110	75	71	zaria dr	PERSON
gujaf-110	75	72	aneitie charles dikki	PERSON
gujaf-110	75	73	abu business school ahmadu bello university	ORG
gujaf-110	75	74	zaria	PERSON
gujaf-110	76	1	nigeria	GPE
gujaf-110	77	1	12	CARDINAL
gujaf-110	77	2	the period 2009	DATE
gujaf-110	77	3	2019	DATE
gujaf-110	78	1	nigeria	GPE
gujaf-110	82	1	1	CARDINAL
gujaf-110	82	2	the years	DATE
gujaf-110	83	1	zhang, & wang	ORG
gujaf-110	83	2	2017	DATE
gujaf-110	85	1	2008	DATE
gujaf-110	85	2	manganelli	GPE
gujaf-110	85	3	& marques-ibanez	ORG
gujaf-110	85	4	2011	DATE
gujaf-110	88	1	feess, & packham	ORG
gujaf-110	88	2	2012	DATE
gujaf-110	91	1	2012	DATE
gujaf-110	94	1	fortin, goldberg, & roth	ORG
gujaf-110	94	2	2010	DATE
gujaf-110	95	1	today	DATE
gujaf-110	96	1	cheng	PERSON
gujaf-110	96	2	hong	GPE
gujaf-110	96	3	2015	DATE
gujaf-110	97	1	deyoung	GPE
gujaf-110	97	2	peng, & yan	ORG
gujaf-110	97	3	2013	DATE
gujaf-110	98	1	bolton	GPE
gujaf-110	98	2	mehran, & shapiro	ORG
gujaf-110	98	3	2010	DATE
gujaf-110	100	1	finkelstein	PERSON
gujaf-110	100	2	1992	DATE
gujaf-110	101	1	fama & jensen	ORG
gujaf-110	101	2	1983	DATE
gujaf-110	102	1	2016	DATE
gujaf-110	105	1	nigeria	GPE
gujaf-110	105	2	2009	DATE
gujaf-110	105	3	2011	DATE
gujaf-110	108	1	two	CARDINAL
gujaf-110	109	1	2017	DATE
gujaf-110	110	1	2018	DATE
gujaf-110	111	1	second	ORDINAL
gujaf-110	114	1	nigerian	NORP
gujaf-110	116	1	2	CARDINAL
gujaf-110	116	2	3	CARDINAL
gujaf-110	117	1	2010	DATE
gujaf-110	120	1	byrnes et al	PERSON
gujaf-110	120	2	1999	DATE
gujaf-110	120	3	more than one	CARDINAL
gujaf-110	121	1	islamic	NORP
gujaf-110	123	1	zhou	PERSON
gujaf-110	123	2	kara, & molyneux	ORG
gujaf-110	123	3	2017	DATE
gujaf-110	124	1	luu	ORG
gujaf-110	124	2	2015	DATE
gujaf-110	124	3	2010	DATE
gujaf-110	124	4	annual	DATE
gujaf-110	124	5	year-end	DATE
gujaf-110	125	1	two	CARDINAL
gujaf-110	125	2	three	CARDINAL
gujaf-110	125	3	hagendorff & srivastav	ORG
gujaf-110	125	4	2017	DATE
gujaf-110	126	1	amewu & alagidede	ORG
gujaf-110	126	2	2019	DATE
gujaf-110	126	3	yu & thuan	ORG
gujaf-110	126	4	2014	DATE
gujaf-110	126	5	cerasi & oliviero	ORG
gujaf-110	126	6	2015	CARDINAL
gujaf-110	126	7	shah	GPE
gujaf-110	126	8	liu	PERSON
gujaf-110	126	9	liu, & cao	ORG
gujaf-110	126	10	2017	DATE
gujaf-110	129	1	adams	ORG
gujaf-110	129	2	almeida, & ferreira,	ORG
gujaf-110	129	3	2005	DATE
gujaf-110	129	4	haleblian & finkelstein	ORG
gujaf-110	129	5	1993	DATE
gujaf-110	130	1	finkelstein	PERSON
gujaf-110	130	2	1992	DATE
gujaf-110	130	3	four	CARDINAL
gujaf-110	132	1	nigeria	GPE
gujaf-110	135	1	daily & johnson	ORG
gujaf-110	135	2	1997	DATE
gujaf-110	136	1	2.1	CARDINAL
gujaf-110	136	2	2011	DATE
gujaf-110	138	1	deyoung et al	PERSON
gujaf-110	139	1	2013	DATE
gujaf-110	139	2	19942006	DATE
gujaf-110	140	1	lu & boateng (	ORG
gujaf-110	140	2	2017	CARDINAL
gujaf-110	140	3	uk	GPE
gujaf-110	140	4	the period 2000	DATE
gujaf-110	140	5	2014	DATE
gujaf-110	141	1	4	CARDINAL
gujaf-110	141	2	cheng et al	PERSON
gujaf-110	142	1	2015	CARDINAL
gujaf-110	144	1	swanepoel	ORG
gujaf-110	144	2	2016	DATE
gujaf-110	144	3	uk	GPE
gujaf-110	145	1	2.2	CARDINAL
gujaf-110	145	2	uae	GPE
gujaf-110	145	3	2015 – 2018	DATE
gujaf-110	145	4	2020	DATE
gujaf-110	146	1	islamic	NORP
gujaf-110	147	1	lewellyn	PERSON
gujaf-110	147	2	2012	DATE
gujaf-110	149	1	thornton	PERSON
gujaf-110	149	2	2020	DATE
gujaf-110	152	1	pathan	NORP
gujaf-110	152	2	2009	DATE
gujaf-110	152	3	us	GPE
gujaf-110	153	1	2019	DATE
gujaf-110	154	1	martins	PERSON
gujaf-110	154	2	mateus	PERSON
gujaf-110	154	3	2021	CARDINAL
gujaf-110	156	1	adams et al.	PERSON
gujaf-110	156	2	2005	DATE
gujaf-110	156	3	luo	PERSON
gujaf-110	156	4	2015	DATE
gujaf-110	159	1	jensen & meckling	ORG
gujaf-110	159	2	1976	DATE
gujaf-110	161	1	hoffmann	PERSON
gujaf-110	161	2	hungenberg	PERSON
gujaf-110	161	3	2012	DATE
gujaf-110	162	1	jensen & meckling	ORG
gujaf-110	162	2	1976	DATE
gujaf-110	164	1	fried, & walker	ORG
gujaf-110	164	2	2002	DATE
gujaf-110	165	1	powerful ceos	PERSON
gujaf-110	165	2	2015	DATE
gujaf-110	167	1	3	CARDINAL
gujaf-110	167	2	the nigerian stock exchange	ORG
gujaf-110	167	3	31st	ORDINAL
gujaf-110	167	4	2019	DATE
gujaf-110	168	1	14	CARDINAL
gujaf-110	168	2	5	CARDINAL
gujaf-110	168	3	31st december 2019	DATE
gujaf-110	170	1	12	CARDINAL
gujaf-110	172	1	annual	DATE
gujaf-110	177	1	devita & luo,	ORG
gujaf-110	177	2	2018	DATE
gujaf-110	177	3	luu	ORG
gujaf-110	177	4	2015	DATE
gujaf-110	177	5	zhong, 2017	ORG
gujaf-110	178	1	amewu & alagidede	ORG
gujaf-110	178	2	2019	DATE
gujaf-110	178	3	yu & thuan	ORG
gujaf-110	178	4	2014	DATE
gujaf-110	178	5	year-end	DATE
gujaf-110	179	1	adams et al.	PERSON
gujaf-110	179	2	2005	DATE
gujaf-110	179	3	vo & canil	ORG
gujaf-110	179	4	2019	DATE
gujaf-110	179	5	tadele & kalyebara	ORG
gujaf-110	179	6	2020	DATE
gujaf-110	179	7	the number of years	DATE
gujaf-110	179	8	vo & canil	ORG
gujaf-110	179	9	2019	DATE
gujaf-110	179	10	fernandes	PERSON
gujaf-110	179	11	martins, & mateus	ORG
gujaf-110	179	12	2021	CARDINAL
gujaf-110	180	1	al.	PERSON
gujaf-110	180	2	2018	DATE
gujaf-110	180	3	tadele & kalyebara	ORG
gujaf-110	180	4	2020	DATE
gujaf-110	180	5	2022	CARDINAL
gujaf-110	181	1	β0+lnceopβ1 + ceoshrβ2	ORG
gujaf-110	182	1	4	CARDINAL
gujaf-110	182	2	6	CARDINAL
gujaf-110	183	1	2	CARDINAL
gujaf-110	184	1	dev min max	PERSON
gujaf-110	184	2	132	CARDINAL
gujaf-110	184	3	2.92393	CARDINAL
gujaf-110	184	4	114	CARDINAL
gujaf-110	184	5	8.90965	ORG
gujaf-110	184	6	129	CARDINAL
gujaf-110	185	1	132	CARDINAL
gujaf-110	185	2	1.92152	CARDINAL
gujaf-110	185	3	132	CARDINAL
gujaf-110	185	4	48.15399	CARDINAL
gujaf-110	186	1	132	CARDINAL
gujaf-110	186	2	110.98 6311.04	CARDINAL
gujaf-110	186	3	1.39405	CARDINAL
gujaf-110	186	4	4.60871	CARDINAL
gujaf-110	186	5	2022	CARDINAL
gujaf-110	186	6	2	CARDINAL
gujaf-110	186	7	64.24%	PERCENT
gujaf-110	186	8	31.6%	PERCENT
gujaf-110	186	9	98.07%	PERCENT
gujaf-110	189	1	n96 million	CARDINAL
gujaf-110	189	2	dmbs	ORG
gujaf-110	189	3	nigeria	GPE
gujaf-110	189	4	n96 million	CARDINAL
gujaf-110	190	1	n4 million	CARDINAL
gujaf-110	190	2	n399 million	CARDINAL
gujaf-110	192	1	ceoshr	PERSON
gujaf-110	192	2	less than 1%	PERCENT
gujaf-110	192	3	9.5%	PERCENT
gujaf-110	195	1	one year	DATE
gujaf-110	195	2	19 years	DATE
gujaf-110	196	1	about four years	DATE
gujaf-110	199	1	4%	PERCENT
gujaf-110	199	2	1.09%	PERCENT
gujaf-110	201	1	n110.98 billion	CARDINAL
gujaf-110	205	1	3	CARDINAL
gujaf-110	205	2	ceoshr lnceot proft	ORG
gujaf-110	205	3	1 7	CARDINAL
gujaf-110	205	4	1	CARDINAL
gujaf-110	205	5	1	CARDINAL
gujaf-110	205	6	1	CARDINAL
gujaf-110	206	1	0.3406	CARDINAL
gujaf-110	207	1	0.5487	CARDINAL
gujaf-110	207	2	0.1862	CARDINAL
gujaf-110	207	3	1	CARDINAL
gujaf-110	207	4	10%	PERCENT
gujaf-110	207	5	5% and 1%	PERCENT
gujaf-110	207	6	2022	CARDINAL
gujaf-110	207	7	3	CARDINAL
gujaf-110	207	8	10%	PERCENT
gujaf-110	208	1	1%	PERCENT
gujaf-110	210	1	ceoshr	PERSON
gujaf-110	210	2	5%	PERCENT
gujaf-110	211	1	1%	PERCENT
gujaf-110	213	1	4	CARDINAL
gujaf-110	213	2	0.461	CARDINAL
gujaf-110	213	3	0.772	CARDINAL
gujaf-110	214	1	0.8909 hausman	MONEY
gujaf-110	214	2	0.0001	CARDINAL
gujaf-110	214	3	0.0000	CARDINAL
gujaf-110	214	4	wald	ORG
gujaf-110	214	5	27.02	CARDINAL
gujaf-110	214	6	1%	PERCENT
gujaf-110	214	7	5% and 10%	PERCENT
gujaf-110	214	8	2022	CARDINAL
gujaf-110	214	9	4	CARDINAL
gujaf-110	215	1	pcse	PERSON
gujaf-110	216	1	27.02	CARDINAL
gujaf-110	216	2	1%	PERCENT
gujaf-110	217	1	89%	PERCENT
gujaf-110	218	1	8	CARDINAL
gujaf-110	218	2	0.0149	CARDINAL
gujaf-110	219	1	ceoshr	PERSON
gujaf-110	219	2	1.3353	CARDINAL
gujaf-110	219	3	5%	PERCENT
gujaf-110	220	1	dmbs	GPE
gujaf-110	221	1	0.0046	CARDINAL
gujaf-110	222	1	0.0281	CARDINAL
gujaf-110	222	2	10%	PERCENT
gujaf-110	223	1	dmbs	ORG
gujaf-110	224	1	lnta	GPE
gujaf-110	224	2	0.0067	CARDINAL
gujaf-110	225	1	dmbs	ORG
gujaf-110	225	2	nigeria	GPE
gujaf-110	226	1	swanepoel	ORG
gujaf-110	226	2	2016	DATE
gujaf-110	231	1	2020	DATE
gujaf-110	231	2	2012	DATE
gujaf-110	231	3	2020	DATE
gujaf-110	234	1	5	CARDINAL
gujaf-110	235	1	dmbs	ORG
gujaf-110	235	2	nigeria	GPE
gujaf-110	242	1	cbn	ORG
gujaf-110	244	1	s.	PERSON
gujaf-110	244	2	j., & schaffer	ORG
gujaf-110	244	3	2018	DATE
gujaf-110	246	1	17(3	CARDINAL
gujaf-110	246	2	359–382	PRODUCT
gujaf-110	247	1	adams	ORG
gujaf-110	247	2	r. b.	PERSON
gujaf-110	247	3	almeida, h., & ferreira	ORG
gujaf-110	247	4	d. (	GPE
gujaf-110	247	5	2005	DATE
gujaf-110	248	1	powerful ceos	PERSON
gujaf-110	249	1	18(4	CARDINAL
gujaf-110	249	2	1403–1432	CARDINAL
gujaf-110	250	1	https://doi.org/10.1093/rfs/hhi030	PERSON
gujaf-110	250	2	9	CARDINAL
gujaf-110	250	3	manganelli	GPE
gujaf-110	250	4	s., & marques-ibanez	ORG
gujaf-110	250	5	d. (	GPE
gujaf-110	250	6	2011	DATE
gujaf-110	252	1	european	NORP
gujaf-110	252	2	1394	DATE
gujaf-110	252	3	1–51	DATE
gujaf-110	253	1	thornton	PERSON
gujaf-110	253	2	j., & uymaz	ORG
gujaf-110	253	3	2020	DATE
gujaf-110	255	1	33(january	CARDINAL
gujaf-110	255	2	2019	DATE
gujaf-110	256	1	africa	LOC
gujaf-110	257	1	40(6	CARDINAL
gujaf-110	257	2	672	CARDINAL
gujaf-110	257	3	703	CARDINAL
gujaf-110	258	1	c. e.	PERSON
gujaf-110	258	2	e., & packham	ORG
gujaf-110	258	3	2012	DATE
gujaf-110	260	1	653–690	CARDINAL
gujaf-110	261	1	bebchuk	PERSON
gujaf-110	261	2	l. a.	PERSON
gujaf-110	261	3	fried	ORG
gujaf-110	261	4	j. m., & walker	PERSON
gujaf-110	261	5	d. i.	PERSON
gujaf-110	261	6	2002	DATE
gujaf-110	262	1	9068	DATE
gujaf-110	263	1	j., & börner	ORG
gujaf-110	263	2	c. j.	PERSON
gujaf-110	263	3	2015	DATE
gujaf-110	265	1	371	CARDINAL
gujaf-110	265	2	387	CARDINAL
gujaf-110	265	3	bolton	PERSON
gujaf-110	265	4	mehran, h., & shapiro	ORG
gujaf-110	265	5	j. (	PERSON
gujaf-110	265	6	2010	DATE
gujaf-110	266	1	456	CARDINAL
gujaf-110	267	1	byrnes	ORG
gujaf-110	267	2	j. p.	PERSON
gujaf-110	267	3	miller	ORG
gujaf-110	267	4	d. c.	PERSON
gujaf-110	267	5	w. d.	PERSON
gujaf-110	267	6	1999	DATE
gujaf-110	269	1	psychological bulletin	ORG
gujaf-110	269	2	125(3	DATE
gujaf-110	269	3	367–383	CARDINAL
gujaf-110	270	1	https://doi.org/10.1037/00332909.125.3.367 cerasi	PERSON
gujaf-110	270	2	2015	CARDINAL
gujaf-110	272	1	11(3	CARDINAL
gujaf-110	272	2	241	CARDINAL
gujaf-110	272	3	297	CARDINAL
gujaf-110	273	1	cheng	PERSON
gujaf-110	273	2	hong, h.	GPE
gujaf-110	273	3	a. j.	PERSON
gujaf-110	273	4	2015	CARDINAL
gujaf-110	274	1	yesterday	DATE
gujaf-110	275	1	839–879	DATE
gujaf-110	276	1	c. m.	PERSON
gujaf-110	276	2	j. l.	PERSON
gujaf-110	276	3	1997	DATE
gujaf-110	278	1	journal of management	ORG
gujaf-110	278	2	23(2	CARDINAL
gujaf-110	279	1	deyoung	GPE
gujaf-110	279	2	r.	NORP
gujaf-110	279	3	peng	PERSON
gujaf-110	279	4	e. y.	PERSON
gujaf-110	279	5	& yan	PERSON
gujaf-110	279	6	m.	PERSON
gujaf-110	279	7	2013	DATE
gujaf-110	281	1	48(1	CARDINAL
gujaf-110	281	2	165–196	CARDINAL
gujaf-110	282	1	i.	GPE
gujaf-110	282	2	2017	CARDINAL
gujaf-110	284	1	1805–1846	DATE
gujaf-110	285	1	https://doi.org/10.1093/rof/rfx019 fama	PERSON
gujaf-110	285	2	e. f., & jensen	PERSON
gujaf-110	285	3	m. c.	PERSON
gujaf-110	285	4	1983	DATE
gujaf-110	287	1	journal of law & economics	ORG
gujaf-110	287	2	26(june	DATE
gujaf-110	287	3	301–325	CARDINAL
gujaf-110	288	1	fernandes	PERSON
gujaf-110	288	2	j., martins, f. v.,	ORG
gujaf-110	288	3	& mateus	ORG
gujaf-110	288	4	2021	CARDINAL
gujaf-110	291	1	https://doi.org/10.1057/s41261-021-00146-4 finkelstein	PERSON
gujaf-110	291	2	s.	PERSON
gujaf-110	291	3	1992	DATE
gujaf-110	293	1	the academy of management journal	ORG
gujaf-110	293	2	35(3	CARDINAL
gujaf-110	293	3	505–538	CARDINAL
gujaf-110	293	4	fortin, r., goldberg	ORG
gujaf-110	293	5	g. m., & roth	PERSON
gujaf-110	293	6	g.	PERSON
gujaf-110	293	7	2010	DATE
gujaf-110	295	1	45(4	DATE
gujaf-110	295	2	891–913	CARDINAL
gujaf-110	296	1	hagendorff	ORG
gujaf-110	296	2	j., & srivastav	ORG
gujaf-110	296	3	a.	PERSON
gujaf-110	296	4	2017	CARDINAL
gujaf-110	297	1	european	NORP
gujaf-110	298	1	palgrave	GPE
gujaf-110	298	2	european	NORP
gujaf-110	299	1	135–155	CARDINAL
gujaf-110	300	1	j., & vallascas	ORG
gujaf-110	300	2	f. (2011	PERSON
gujaf-110	302	1	17(4	CARDINAL
gujaf-110	302	2	1078–1095	CARDINAL
gujaf-110	302	3	10 https://doi.org/10.1016/j.jcorpfin.2011.04.009 haleblian	QUANTITY
gujaf-110	302	4	j., & finkelstein	ORG
gujaf-110	302	5	s.	PERSON
gujaf-110	302	6	1993	DATE
gujaf-110	304	1	academy of management journal	ORG
gujaf-110	304	2	36(4	CARDINAL
gujaf-110	304	3	844–863	CARDINAL
gujaf-110	305	1	https://doi.org/10.5465/256761 hoffmann	PERSON
gujaf-110	305	2	hungenberg	PERSON
gujaf-110	305	3	j.	PERSON
gujaf-110	305	4	2012	DATE
gujaf-110	306	1	12–01	CARDINAL
gujaf-110	307	1	2008	DATE
gujaf-110	308	1	africa	LOC
gujaf-110	310	1	jensen	PERSON
gujaf-110	310	2	m. c.	PERSON
gujaf-110	310	3	w. h.	PERSON
gujaf-110	310	4	1976	DATE
gujaf-110	312	1	journal of financial economics	ORG
gujaf-110	312	2	3(4	CARDINAL
gujaf-110	312	3	305–360	CARDINAL
gujaf-110	313	1	https://doi.org/10.1016/0304-405x(76)90026-x lewellyn	DATE
gujaf-110	313	2	k. b.	PERSON
gujaf-110	313	3	m. i.	PERSON
gujaf-110	313	4	2012	DATE
gujaf-110	315	1	20(3	CARDINAL
gujaf-110	315	2	289	CARDINAL
gujaf-110	315	3	307	CARDINAL
gujaf-110	316	1	j., & boateng, a. (	ORG
gujaf-110	316	2	2018	DATE
gujaf-110	317	1	uk	GPE
gujaf-110	318	1	1107–1128	CARDINAL
gujaf-110	319	1	https://doi.org/10.1007/s11156-017-0698-x luo	PERSON
gujaf-110	319	2	2015	CARDINAL
gujaf-110	320	1	chinese	NORP
gujaf-110	321	1	journal of economics	ORG
gujaf-110	321	2	82	CARDINAL
gujaf-110	321	3	3–16	CARDINAL
gujaf-110	322	1	https://doi.org/10.1016/j.jeconbus.2015.04.003 luu	ORG
gujaf-110	322	2	h. n.	PERSON
gujaf-110	322	3	2015	CARDINAL
gujaf-110	323	1	asian	NORP
gujaf-110	324	1	4(1	CARDINAL
gujaf-110	324	2	201	CARDINAL
gujaf-110	324	3	223	CARDINAL
gujaf-110	325	1	mamatzakis	ORG
gujaf-110	325	2	x.	GPE
gujaf-110	327	1	munich	GPE
gujaf-110	327	2	78137(april	DATE
gujaf-110	327	3	g. de	PERSON
gujaf-110	327	4	l., & valencia	ORG
gujaf-110	327	5	f.	PERSON
gujaf-110	327	6	2010	DATE
gujaf-110	329	1	ssrn165458	PERSON
gujaf-110	329	2	1–20	CARDINAL
gujaf-110	329	3	pathan	NORP
gujaf-110	329	4	s.	GPE
gujaf-110	329	5	2009	DATE
gujaf-110	331	1	33(7	CARDINAL
gujaf-110	331	2	1340–1350	DATE
gujaf-110	332	1	s. l. (	PERSON
gujaf-110	332	2	2011	DATE
gujaf-110	333	1	nigeria	GPE
gujaf-110	334	1	canadian	NORP
gujaf-110	334	2	the chartered institute of bankers of nigeria	ORG
gujaf-110	334	3	7	CARDINAL
gujaf-110	334	4	1–6	DATE
gujaf-110	334	5	https://doi.org/10.3168/jds.s00220302(05)73131-3 shah	PERSON
gujaf-110	334	6	s. z. a.	PERSON
gujaf-110	334	7	akbar	NORP
gujaf-110	334	8	liu	PERSON
gujaf-110	334	9	j., liu	PERSON
gujaf-110	334	10	s.	PERSON
gujaf-110	334	11	2017	CARDINAL
gujaf-110	336	1	42	CARDINAL
gujaf-110	336	2	1489–1503	DATE
gujaf-110	337	1	srivastav	GPE
gujaf-110	337	2	a., & hagendorff	ORG
gujaf-110	337	3	j.	PERSON
gujaf-110	337	4	2016	DATE
gujaf-110	339	1	24(3	CARDINAL
gujaf-110	339	2	334–345	CARDINAL
gujaf-110	340	1	e., & smit	ORG
gujaf-110	340	2	a. m.	PERSON
gujaf-110	340	3	2016	DATE
gujaf-110	342	1	13(3	CARDINAL
gujaf-110	342	2	110–117	CARDINAL
gujaf-110	343	1	h., & kalyebara	ORG
gujaf-110	343	2	2020	DATE
gujaf-110	344	1	uae	GPE
gujaf-110	345	1	15(3	CARDINAL
gujaf-110	345	2	117–128	DATE
gujaf-110	346	1	11	CARDINAL
gujaf-110	346	2	t. t. n., & canil	PERSON
gujaf-110	346	3	j. m.	PERSON
gujaf-110	346	4	2019	DATE
gujaf-110	348	1	54(1	CARDINAL
gujaf-110	348	2	168–190	CARDINAL
gujaf-110	349	1	h. c.	PERSON
gujaf-110	349	2	l. t.	PERSON
gujaf-110	349	3	2014	DATE
gujaf-110	351	1	9(4	CARDINAL
gujaf-110	352	1	zhou	PERSON
gujaf-110	352	2	kara, a., & molyneux	PERSON
gujaf-110	352	3	2017	CARDINAL
gujaf-110	354	1	ssrn	PERSON
gujaf-110	354	2	1–35	CARDINAL
gujaf-110	355	1	12	CARDINAL