id	sid	eid	entity	type
gujaf-111	1	1	3	CARDINAL
gujaf-111	1	2	1, april	DATE
gujaf-111	1	3	2022	CARDINAL
gujaf-111	1	4	2756-665x	CARDINAL
gujaf-111	1	5	social sciences	ORG
gujaf-111	1	6	federal university gusau	ORG
gujaf-111	1	7	zamfara state	GPE
gujaf-111	1	8	3	CARDINAL
gujaf-111	1	9	1 april	DATE
gujaf-111	1	10	2022	CARDINAL
gujaf-111	1	11	2756-665x	CARDINAL
gujaf-111	1	12	social sciences	ORG
gujaf-111	1	13	federal university gusau	ORG
gujaf-111	1	14	zamfara state	GPE
gujaf-111	2	1	ahmadu bello university press limited	ORG
gujaf-111	2	2	zaria kaduna	PERSON
gujaf-111	2	3	nigeria	GPE
gujaf-111	3	1	08065949711	CARDINAL
gujaf-111	3	2	069-879121	CARDINAL
gujaf-111	4	1	shehu usman hassan department	PERSON
gujaf-111	5	1	muhammad mustapha	PERSON
gujaf-111	5	2	ahmadu bello university	ORG
gujaf-111	5	3	zaria	PERSON
gujaf-111	5	4	kaduna state	GPE
gujaf-111	6	1	umar farouk	PERSON
gujaf-111	6	2	federal university gusau	ORG
gujaf-111	6	3	zamfara state	GPE
gujaf-111	7	1	modu kumshe department of accounting	ORG
gujaf-111	7	2	university of maiduguri	ORG
gujaf-111	7	3	borno	GPE
gujaf-111	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-111	8	2	paul university	ORG
gujaf-111	9	1	prof kabir tahir hamid	PERSON
gujaf-111	9	2	bayero university	ORG
gujaf-111	9	3	kano	ORG
gujaf-111	10	1	prof	PERSON
gujaf-111	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-111	11	2	university of jos	ORG
gujaf-111	12	1	clifford ofurum department of accounting	ORG
gujaf-111	12	2	university of portharcourt	ORG
gujaf-111	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-111	14	2	ahmadu bello university	ORG
gujaf-111	14	3	zaria	PERSON
gujaf-111	15	1	prof	PERSON
gujaf-111	16	1	yusuf	PERSON
gujaf-111	17	1	b. rahman	PERSON
gujaf-111	17	2	lagos state university	ORG
gujaf-111	19	1	suleiman a. s. aruwa	PERSON
gujaf-111	19	2	nasarawa state university	ORG
gujaf-111	19	3	keffi	GPE
gujaf-111	21	1	muhammad junaidu	PERSON
gujaf-111	21	2	kurawa department of accounting	ORG
gujaf-111	21	3	university kano	ORG
gujaf-111	23	1	muhammad habibu sabari department	PERSON
gujaf-111	23	2	ahmadu bello university	ORG
gujaf-111	23	3	zaria	PERSON
gujaf-111	25	1	okpanachi joshua department of accounting	ORG
gujaf-111	25	2	nigerian defence academy	ORG
gujaf-111	25	3	kaduna	GPE
gujaf-111	26	1	hassan ibrahim department	PERSON
gujaf-111	26	2	ibb university	ORG
gujaf-111	26	3	niger state	GPE
gujaf-111	27	1	prof	PERSON
gujaf-111	28	1	mary okwo department of accounting	ORG
gujaf-111	28	2	enugu state university of science and technology	ORG
gujaf-111	30	1	aminu isah department of accounting	ORG
gujaf-111	30	2	bayero university	ORG
gujaf-111	30	3	kano	ORG
gujaf-111	31	1	prof	PERSON
gujaf-111	32	1	ahmadu bello department of accounting	ORG
gujaf-111	32	2	ahmadu bello university	ORG
gujaf-111	32	3	zaria	PERSON
gujaf-111	33	1	prof	PERSON
gujaf-111	34	1	musa yelwa abubakar department	PERSON
gujaf-111	34	2	usmanu danfodiyo university	ORG
gujaf-111	34	3	sokoto state	ORG
gujaf-111	35	1	salisu abubakar	PERSON
gujaf-111	35	2	ahmadu bello university	ORG
gujaf-111	35	3	zaria	PERSON
gujaf-111	35	4	kaduna state	GPE
gujaf-111	36	1	isaq	PERSON
gujaf-111	36	2	samaila department of accounting	ORG
gujaf-111	36	3	bayero university	ORG
gujaf-111	37	1	fatima	PERSON
gujaf-111	37	2	university of maiduguri	ORG
gujaf-111	37	3	borno	GPE
gujaf-111	38	1	sunusi sa'ad	PERSON
gujaf-111	38	2	dutse	GPE
gujaf-111	38	3	jigawa state	GPE
gujaf-111	39	1	nasiru a. ka’oje	PERSON
gujaf-111	39	2	usmanu danfodiyo university	ORG
gujaf-111	39	3	sokoto	PERSON
gujaf-111	40	1	aminu abdullahi department of accounting	ORG
gujaf-111	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-111	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-111	41	2	nigerian defence academy	ORG
gujaf-111	41	3	kaduna state	GPE
gujaf-111	42	1	dr.	PERSON
gujaf-111	42	2	saidu adamu department of accounting	ORG
gujaf-111	43	1	dr.	PERSON
gujaf-111	43	2	nasiru yunusa department	PERSON
gujaf-111	43	3	ahmadu bello university	ORG
gujaf-111	43	4	zaria	PERSON
gujaf-111	44	1	aisha	PERSON
gujaf-111	44	2	muhammad department	PERSON
gujaf-111	44	3	ahmadu bello university	ORG
gujaf-111	44	4	zaria	PERSON
gujaf-111	45	1	lawal muhammad	PERSON
gujaf-111	45	2	ahmadu bello university	ORG
gujaf-111	45	3	zaria	PERSON
gujaf-111	46	1	v dr	PERSON
gujaf-111	46	2	farouk	PERSON
gujaf-111	46	3	american university of nigeria	ORG
gujaf-111	46	4	yola	ORG
gujaf-111	47	1	bashir umar farouk	PERSON
gujaf-111	47	2	federal university gusau	ORG
gujaf-111	47	3	zamfara state	GPE
gujaf-111	48	1	dr emmanuel omokhuale department	PERSON
gujaf-111	48	2	federal university gusau	ORG
gujaf-111	49	1	state advisory board	ORG
gujaf-111	50	1	kabiru isah	PERSON
gujaf-111	50	2	bayero university kano	ORG
gujaf-111	51	1	bashir	PERSON
gujaf-111	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-111	51	3	sokoto state	ORG
gujaf-111	53	1	muhammad tanko	PERSON
gujaf-111	53	2	kaduna state university	ORG
gujaf-111	53	3	kaduna	GPE
gujaf-111	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-111	54	2	sokoto state	ORG
gujaf-111	56	1	aliyu sulaiman kantudu	PERSON
gujaf-111	56	2	university kano	ORG
gujaf-111	57	1	usman muhammad adam	PERSON
gujaf-111	57	2	federal university gusau	ORG
gujaf-111	57	3	zamfara state	GPE
gujaf-111	58	1	vi	PERSON
gujaf-111	58	2	gusau journal of accounting	ORG
gujaf-111	59	1	two	CARDINAL
gujaf-111	59	2	april and october annually	DATE
gujaf-111	60	1	the department of accounting	ORG
gujaf-111	60	2	social sciences	ORG
gujaf-111	60	3	federal university gusau	ORG
gujaf-111	60	4	zamfara state	GPE
gujaf-111	60	5	nigeria	GPE
gujaf-111	60	6	islamic finance	ORG
gujaf-111	60	7	islamic	NORP
gujaf-111	61	1	english	LANGUAGE
gujaf-111	62	1	more than 15	CARDINAL
gujaf-111	62	2	a4	ORG
gujaf-111	62	3	1.5	CARDINAL
gujaf-111	62	4	12	CARDINAL
gujaf-111	63	1	25 percent	PERCENT
gujaf-111	64	1	5000	CARDINAL
gujaf-111	64	2	more than 250	CARDINAL
gujaf-111	64	3	four	CARDINAL
gujaf-111	65	1	apa 7 th edition	PERSON
gujaf-111	70	1	fcmb	PERSON
gujaf-111	70	2	7278465011	DATE
gujaf-111	70	3	gusau journal of accounting	ORG
gujaf-111	70	4	federal university gusau	ORG
gujaf-111	70	5	zamfara state	GPE
gujaf-111	72	1	+2348069393824	DATE
gujaf-111	72	2	nigerian	NORP
gujaf-111	72	3	abbas usman phd	PERSON
gujaf-111	72	4	shehu usman hassan phd	PERSON
gujaf-111	72	5	1	CARDINAL
gujaf-111	72	6	african	NORP
gujaf-111	73	1	celestine	PERSON
gujaf-111	73	2	phd	PERSON
gujaf-111	73	3	peters ade sanni 22	PERSON
gujaf-111	73	4	nigeria	GPE
gujaf-111	73	5	t. jimoh	GPE
gujaf-111	73	6	john a. attah	PERSON
gujaf-111	74	1	33	CARDINAL
gujaf-111	74	2	nigeria	GPE
gujaf-111	74	3	abdulrahman abubakar	PERSON
gujaf-111	75	1	ahmad bello	PERSON
gujaf-111	75	2	s. a. abdullahi	PERSON
gujaf-111	75	3	dr.	PERSON
gujaf-111	75	4	m. d. tahir 45	PERSON
gujaf-111	75	5	nigeria	GPE
gujaf-111	75	6	mayowa gabriel ajao	PERSON
gujaf-111	75	7	phd	PERSON
gujaf-111	75	8	phd 57	ORG
gujaf-111	75	9	kwara state	GPE
gujaf-111	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-111	75	11	nigeria	GPE
gujaf-111	75	12	munir aliyu saleh	PERSON
gujaf-111	76	1	gbegi daniel orsaa	PERSON
gujaf-111	76	2	ibrahim adamu saleh phd	PERSON
gujaf-111	76	3	81	CARDINAL
gujaf-111	76	4	nigeria	GPE
gujaf-111	76	5	ahmed mohammed	PERSON
gujaf-111	76	6	ademu yahaya	GPE
gujaf-111	76	7	musa zakariya	PERSON
gujaf-111	76	8	95	CARDINAL
gujaf-111	76	9	nigeria	GPE
gujaf-111	76	10	yusuf	GPE
gujaf-111	76	11	dr.	PERSON
gujaf-111	76	12	salisu abubakar	PERSON
gujaf-111	76	13	dr.	PERSON
gujaf-111	76	14	idris ahmed aliyu	PERSON
gujaf-111	76	15	dr.	PERSON
gujaf-111	76	16	aneitie charles dikki 104	PERSON
gujaf-111	76	17	nigeria	GPE
gujaf-111	76	18	daniel ayegbeni	PERSON
gujaf-111	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-111	76	20	115	CARDINAL
gujaf-111	76	21	nigeria kwasau	LOC
gujaf-111	76	22	samuel eniola	PERSON
gujaf-111	76	23	phd	PERSON
gujaf-111	76	24	lateef olumide mustapha phd	PERSON
gujaf-111	76	25	125	CARDINAL
gujaf-111	76	26	non-big4	PERSON
gujaf-111	76	27	nigeria	GPE
gujaf-111	76	28	abdu abubakar	PERSON
gujaf-111	76	29	ishaya luka chechet phd	PERSON
gujaf-111	76	30	badara phd	PERSON
gujaf-111	76	31	136	CARDINAL
gujaf-111	76	32	4	CARDINAL
gujaf-111	76	33	nigerian	NORP
gujaf-111	76	34	mariya mohammed hafiz	PERSON
gujaf-111	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-111	76	36	salisu abubakar phd	PERSON
gujaf-111	76	37	145	CARDINAL
gujaf-111	76	38	nigeria	GPE
gujaf-111	76	39	lawal	GPE
gujaf-111	76	40	phd	PERSON
gujaf-111	76	41	mohammed ibrahim	PERSON
gujaf-111	76	42	phd	PERSON
gujaf-111	76	43	158	CARDINAL
gujaf-111	76	44	nigeria adegbite	PERSON
gujaf-111	76	45	tajudeen	CARDINAL
gujaf-111	76	46	phd	PERSON
gujaf-111	76	47	171	CARDINAL
gujaf-111	76	48	nigeria awotundun	GPE
gujaf-111	76	49	d. a.	PERSON
gujaf-111	76	50	phd	PERSON
gujaf-111	76	51	jinadu	NORP
gujaf-111	76	52	m. y. b.	PERSON
gujaf-111	76	53	s. k.	PERSON
gujaf-111	76	54	phd	PERSON
gujaf-111	76	55	183	CARDINAL
gujaf-111	76	56	nigeria	GPE
gujaf-111	76	57	ibrahim	PERSON
gujaf-111	76	58	kamaldeen	ORG
gujaf-111	76	59	nageri, phd	ORG
gujaf-111	76	60	phd	PERSON
gujaf-111	76	61	194 1	CARDINAL
gujaf-111	76	62	nigeria	GPE
gujaf-111	76	63	abdulrahman abubakar department of accounting	ORG
gujaf-111	76	64	abu business school	ORG
gujaf-111	76	65	ahmadu bello university	ORG
gujaf-111	76	66	zaria abtsauni@yahoo.com	PERSON
gujaf-111	78	1	ahmad bello	PERSON
gujaf-111	78	2	abu business school	ORG
gujaf-111	78	3	ahmadu bello university	ORG
gujaf-111	78	4	zaria prof	PERSON
gujaf-111	79	1	s. a. abdullahi	PERSON
gujaf-111	79	2	abu business school	ORG
gujaf-111	79	3	ahmadu bello university	ORG
gujaf-111	79	4	zaria dr	PERSON
gujaf-111	79	5	m. d. tahir	PERSON
gujaf-111	79	6	abu business school	ORG
gujaf-111	79	7	ahmadu bello university	ORG
gujaf-111	79	8	zaria	PERSON
gujaf-111	79	9	nigeria	GPE
gujaf-111	80	1	nigeria	GPE
gujaf-111	81	1	103	CARDINAL
gujaf-111	82	1	monthly	DATE
gujaf-111	82	2	2010	DATE
gujaf-111	82	3	2018	DATE
gujaf-111	82	4	bloomberg	ORG
gujaf-111	85	1	miller	PERSON
gujaf-111	87	1	nigeria capital	ORG
gujaf-111	88	1	1	CARDINAL
gujaf-111	90	1	dobbs & koller	ORG
gujaf-111	90	2	2005	DATE
gujaf-111	91	1	the years	DATE
gujaf-111	92	1	19785.03	CARDINAL
gujaf-111	92	2	2011	DATE
gujaf-111	92	3	55	CARDINAL
gujaf-111	92	4	61	CARDINAL
gujaf-111	92	5	bloomberg	ORG
gujaf-111	92	6	2018	DATE
gujaf-111	93	1	fama & french	ORG
gujaf-111	93	2	2015	DATE
gujaf-111	94	1	281trillion	MONEY
gujaf-111	94	2	2021	CARDINAL
gujaf-111	96	1	modiglianni & miller	ORG
gujaf-111	96	2	1958	DATE
gujaf-111	103	1	modiglianni & miller	ORG
gujaf-111	103	2	1958	DATE
gujaf-111	104	1	miller	ORG
gujaf-111	104	2	1958	DATE
gujaf-111	105	1	modiglianni	PERSON
gujaf-111	105	2	miller	ORG
gujaf-111	109	1	ross & jordan	ORG
gujaf-111	109	2	2019	DATE
gujaf-111	109	3	myers	ORG
gujaf-111	109	4	1977	DATE
gujaf-111	109	5	berk &	ORG
gujaf-111	109	6	2020	DATE
gujaf-111	109	7	frank & goyal 2008	ORG
gujaf-111	109	8	miller	ORG
gujaf-111	110	1	nigerian	NORP
gujaf-111	110	2	2018	DATE
gujaf-111	110	3	imeokparia et al	GPE
gujaf-111	111	1	2021	CARDINAL
gujaf-111	113	1	2018	DATE
gujaf-111	115	1	2017	CARDINAL
gujaf-111	117	1	nigeria	GPE
gujaf-111	119	1	k lfl	PERSON
gujaf-111	121	1	k lfl	PERSON
gujaf-111	123	1	ˉrj lfl	PERSON
gujaf-111	123	2	monthly	DATE
gujaf-111	123	3	monthly	DATE
gujaf-111	123	4	rj lfl	PERSON
gujaf-111	123	5	monthly	DATE
gujaf-111	123	6	rk	NORP
gujaf-111	123	7	monthly	DATE
gujaf-111	124	1	3 2	CARDINAL
gujaf-111	125	1	dobbs	ORG
gujaf-111	125	2	koller	PERSON
gujaf-111	125	3	2005	DATE
gujaf-111	131	1	dobbs	ORG
gujaf-111	131	2	koller	ORG
gujaf-111	131	3	2015	CARDINAL
gujaf-111	136	1	two	CARDINAL
gujaf-111	140	1	2014	DATE
gujaf-111	140	2	french	NORP
gujaf-111	140	3	2015	CARDINAL
gujaf-111	147	1	2.1	CARDINAL
gujaf-111	147	2	three	CARDINAL
gujaf-111	149	1	french	NORP
gujaf-111	149	2	2015	CARDINAL
gujaf-111	150	1	2016	CARDINAL
gujaf-111	150	2	1992	DATE
gujaf-111	150	3	2014	DATE
gujaf-111	152	1	tobin	ORG
gujaf-111	154	1	boone	ORG
gujaf-111	155	1	jeleel	PERSON
gujaf-111	155	2	2017	CARDINAL
gujaf-111	155	3	nigeria	GPE
gujaf-111	155	4	2000 to	DATE
gujaf-111	155	5	2009	DATE
gujaf-111	161	1	three	CARDINAL
gujaf-111	163	1	anton	PERSON
gujaf-111	163	2	2018	DATE
gujaf-111	163	3	eastern	ORG
gujaf-111	163	4	south eastern	NORP
gujaf-111	163	5	european	NORP
gujaf-111	163	6	2006 to 2014	DATE
gujaf-111	163	7	multiplicative	NORP
gujaf-111	170	1	adel et al	PERSON
gujaf-111	171	1	2018	DATE
gujaf-111	171	2	egyptian	NORP
gujaf-111	171	3	2018	DATE
gujaf-111	171	4	2019	DATE
gujaf-111	172	1	q.	PERSON
gujaf-111	179	1	bashir	PERSON
gujaf-111	179	2	asad	PERSON
gujaf-111	179	3	2018	DATE
gujaf-111	179	4	pakistan	GPE
gujaf-111	179	5	2015	CARDINAL
gujaf-111	179	6	2017	CARDINAL
gujaf-111	183	1	li et al	PERSON
gujaf-111	184	1	2018	DATE
gujaf-111	184	2	european	NORP
gujaf-111	185	1	belgium	GPE
gujaf-111	185	2	austria	GPE
gujaf-111	185	3	finland	GPE
gujaf-111	185	4	france	GPE
gujaf-111	185	5	germany	GPE
gujaf-111	185	6	italy	GPE
gujaf-111	185	7	5	CARDINAL
gujaf-111	185	8	portugal	GPE
gujaf-111	185	9	spain	GPE
gujaf-111	185	10	united kingdom	GPE
gujaf-111	186	1	0	CARDINAL
gujaf-111	186	2	1	CARDINAL
gujaf-111	191	1	2018	DATE
gujaf-111	191	2	nigeria	GPE
gujaf-111	191	3	between 2003 and 2007	DATE
gujaf-111	193	1	tobin	ORG
gujaf-111	201	1	iqbal	PERSON
gujaf-111	201	2	2018	DATE
gujaf-111	201	3	2011	DATE
gujaf-111	201	4	2015	DATE
gujaf-111	212	1	2019	CARDINAL
gujaf-111	212	2	vietnam	GPE
gujaf-111	212	3	2015 to 2018	DATE
gujaf-111	218	1	tripathya	ORG
gujaf-111	218	2	shaik	PERSON
gujaf-111	218	3	2019	DATE
gujaf-111	218	4	indian	NORP
gujaf-111	218	5	2000	CARDINAL
gujaf-111	218	6	2018	DATE
gujaf-111	219	1	6	CARDINAL
gujaf-111	224	1	mishra	PERSON
gujaf-111	224	2	dasgupta	PERSON
gujaf-111	224	3	2019	DATE
gujaf-111	224	4	1990	DATE
gujaf-111	224	5	2016	DATE
gujaf-111	225	1	two	CARDINAL
gujaf-111	226	1	germany	GPE
gujaf-111	226	2	france	GPE
gujaf-111	226	3	japan	GPE
gujaf-111	227	1	argentina	GPE
gujaf-111	227	2	sri lanka	GPE
gujaf-111	230	1	two	CARDINAL
gujaf-111	234	1	abdullah	PERSON
gujaf-111	234	2	2019	DATE
gujaf-111	234	3	standard (ifrs	ORG
gujaf-111	234	4	germany	GPE
gujaf-111	234	5	1993	DATE
gujaf-111	234	6	2016	CARDINAL
gujaf-111	239	1	germany	GPE
gujaf-111	239	2	2015	DATE
gujaf-111	239	3	2016	DATE
gujaf-111	240	1	20years	CARDINAL
gujaf-111	240	2	only 2years	CARDINAL
gujaf-111	241	1	ramli et al	PERSON
gujaf-111	242	1	2020	DATE
gujaf-111	242	2	sharia	LAW
gujaf-111	242	3	malaysia	GPE
gujaf-111	242	4	2000	DATE
gujaf-111	242	5	2018	DATE
gujaf-111	246	1	zero	CARDINAL
gujaf-111	246	2	zero	CARDINAL
gujaf-111	247	1	two	CARDINAL
gujaf-111	247	2	modiglianni & miller	ORG
gujaf-111	248	1	modigliani	ORG
gujaf-111	248	2	miller	ORG
gujaf-111	248	3	1958	DATE
gujaf-111	249	1	modigliani	ORG
gujaf-111	249	2	miller	ORG
gujaf-111	249	3	1958	DATE
gujaf-111	250	1	7	CARDINAL
gujaf-111	252	1	one	CARDINAL
gujaf-111	255	1	ross	PERSON
gujaf-111	255	2	jordan	PERSON
gujaf-111	255	3	2019	DATE
gujaf-111	256	1	ross	PERSON
gujaf-111	256	2	jordan	PERSON
gujaf-111	256	3	2019	DATE
gujaf-111	259	1	3	CARDINAL
gujaf-111	260	1	177	CARDINAL
gujaf-111	261	1	103	CARDINAL
gujaf-111	262	1	december 2010	DATE
gujaf-111	262	2	january 2018	DATE
gujaf-111	265	1	two	CARDINAL
gujaf-111	265	2	december 2010	DATE
gujaf-111	265	3	january 2018	DATE
gujaf-111	267	1	annual	DATE
gujaf-111	268	1	bloomberg	ORG
gujaf-111	270	1	two	CARDINAL
gujaf-111	272	1	1	CARDINAL
gujaf-111	272	2	8	CARDINAL
gujaf-111	272	3	monthly	DATE
gujaf-111	272	4	months	DATE
gujaf-111	272	5	t-1	ORG
gujaf-111	272	6	the month	DATE
gujaf-111	272	7	elliot	PERSON
gujaf-111	272	8	1978	DATE
gujaf-111	272	9	2014	DATE
gujaf-111	272	10	french	NORP
gujaf-111	272	11	2015	CARDINAL
gujaf-111	272	12	2021	CARDINAL
gujaf-111	273	1	+ β1flit	DATE
gujaf-111	279	1	4	CARDINAL
gujaf-111	280	1	table2	GPE
gujaf-111	280	2	103 0.38%	PERCENT
gujaf-111	280	3	1.5%	PERCENT
gujaf-111	280	4	4.6%	PERCENT
gujaf-111	280	5	0.1510	MONEY
gujaf-111	280	6	103	CARDINAL
gujaf-111	280	7	2021	CARDINAL
gujaf-111	280	8	2	CARDINAL
gujaf-111	281	1	103	CARDINAL
gujaf-111	282	1	monthly	DATE
gujaf-111	282	2	0.38%	PERCENT
gujaf-111	283	1	-3.2%	PERCENT
gujaf-111	283	2	morison nl	ORG
gujaf-111	284	1	4.6%	PERCENT
gujaf-111	284	2	nl	ORG
gujaf-111	285	1	1.5%	PERCENT
gujaf-111	285	2	0.38%	PERCENT
gujaf-111	286	1	9	CARDINAL
gujaf-111	286	2	0	CARDINAL
gujaf-111	286	3	3	CARDINAL
gujaf-111	286	4	taufer, & terdik	ORG
gujaf-111	286	5	2021	CARDINAL
gujaf-111	287	1	2	CARDINAL
gujaf-111	287	2	5.4256	CARDINAL
gujaf-111	288	1	1.3717	MONEY
gujaf-111	288	2	61.004	CARDINAL
gujaf-111	291	1	8.1697	CARDINAL
gujaf-111	291	2	5.4256	CARDINAL
gujaf-111	293	1	0	CARDINAL
gujaf-111	293	2	3	CARDINAL
gujaf-111	294	1	3	CARDINAL
gujaf-111	295	1	0.09	CARDINAL
gujaf-111	295	2	0.03	CARDINAL
gujaf-111	295	3	0.0002	CARDINAL
gujaf-111	295	4	0.165	CARDINAL
gujaf-111	295	5	3.57 1.66 0.100	CARDINAL
gujaf-111	295	6	2021	CARDINAL
gujaf-111	295	7	3	CARDINAL
gujaf-111	296	1	10%	PERCENT
gujaf-111	298	1	3%	PERCENT
gujaf-111	298	2	3%	PERCENT
gujaf-111	298	3	97%	PERCENT
gujaf-111	299	1	0.0003	CARDINAL
gujaf-111	299	2	0.165	CARDINAL
gujaf-111	300	1	-0.03%	PERCENT
gujaf-111	301	1	0.165	CARDINAL
gujaf-111	305	1	miller capital	ORG
gujaf-111	306	1	2017	CARDINAL
gujaf-111	306	2	adel et al	PERSON
gujaf-111	307	1	2018	DATE
gujaf-111	308	1	3	CARDINAL
gujaf-111	308	2	z	ORG
gujaf-111	308	3	10	CARDINAL
gujaf-111	308	4	two	CARDINAL
gujaf-111	308	5	0.005859021	CARDINAL
gujaf-111	308	6	0.001638354	MONEY
gujaf-111	308	7	0.000268	MONEY
gujaf-111	308	8	52 52	CARDINAL
gujaf-111	309	1	one	CARDINAL
gujaf-111	309	2	0.071319446 z	PRODUCT
gujaf-111	309	3	one	CARDINAL
gujaf-111	309	4	1.644853627	NORP
gujaf-111	309	5	two	CARDINAL
gujaf-111	309	6	0.142638891	ORG
gujaf-111	309	7	two	CARDINAL
gujaf-111	309	8	1.959963985	CARDINAL
gujaf-111	309	9	2021	CARDINAL
gujaf-111	312	1	10%	PERCENT
gujaf-111	314	1	miller	ORG
gujaf-111	314	2	5	CARDINAL
gujaf-111	314	3	nigeria	GPE
gujaf-111	317	1	z	ORG
gujaf-111	317	2	nigeria	GPE
gujaf-111	318	1	miller	ORG
gujaf-111	319	1	nigeria	GPE
gujaf-111	322	1	abdullah	PERSON
gujaf-111	322	2	2019	CARDINAL
gujaf-111	323	1	germany	GPE
gujaf-111	324	1	1(1	CARDINAL
gujaf-111	324	2	1-23	CARDINAL
gujaf-111	325	1	adel, a.	PERSON
gujaf-111	325	2	h.z.	GPE
gujaf-111	325	3	n., & mahmoud.	ORG
gujaf-111	326	1	a. t.	PERSON
gujaf-111	326	2	2018	DATE
gujaf-111	327	1	1(1	CARDINAL
gujaf-111	327	2	1-86	DATE
gujaf-111	328	1	anton	PERSON
gujaf-111	328	2	s. g.	PERSON
gujaf-111	328	3	2018	DATE
gujaf-111	329	1	europe	LOC
gujaf-111	330	1	1(1	CARDINAL
gujaf-111	330	2	126	CARDINAL
gujaf-111	331	1	bashir, a., & asad	ORG
gujaf-111	331	2	m. (	PERSON
gujaf-111	331	3	2018	DATE
gujaf-111	332	1	pakistan	GPE
gujaf-111	333	1	11	CARDINAL
gujaf-111	333	2	american scientific research journal	ORG
gujaf-111	333	3	1(1	CARDINAL
gujaf-111	333	4	1-11	CARDINAL
gujaf-111	334	1	bloomberg	ORG
gujaf-111	335	1	2018	DATE
gujaf-111	336	1	the nigerian stock exchange	ORG
gujaf-111	337	1	september 15, 2019	DATE
gujaf-111	337	2	j., & demarzo	ORG
gujaf-111	337	3	2020	DATE
gujaf-111	339	1	5th	ORDINAL
gujaf-111	340	1	pearson	PERSON
gujaf-111	340	2	n.t.	GPE
gujaf-111	340	3	2019	DATE
gujaf-111	343	1	8	CARDINAL
gujaf-111	343	2	2020	DATE
gujaf-111	343	3	285–290	CARDINAL
gujaf-111	344	1	dobbs	ORG
gujaf-111	344	2	r., & koller	ORG
gujaf-111	344	3	t.	GPE
gujaf-111	344	4	2005	DATE
gujaf-111	346	1	fama	ORG
gujaf-111	346	2	e. f., & french	PERSON
gujaf-111	346	3	k. r.	PERSON
gujaf-111	346	4	2015	DATE
gujaf-111	347	1	five	CARDINAL
gujaf-111	348	1	journal of financial economics	ORG
gujaf-111	348	2	1	CARDINAL
gujaf-111	348	3	1	CARDINAL
gujaf-111	348	4	1-22	CARDINAL
gujaf-111	349	1	frank	PERSON
gujaf-111	349	2	m. z.	PERSON
gujaf-111	349	3	2014	DATE
gujaf-111	351	1	journal of financial economics	ORG
gujaf-111	351	2	1	CARDINAL
gujaf-111	351	3	1	CARDINAL
gujaf-111	351	4	42	CARDINAL
gujaf-111	352	1	frank	PERSON
gujaf-111	352	2	m. z.	PERSON
gujaf-111	352	3	v. k.	PERSON
gujaf-111	352	4	2008	DATE
gujaf-111	354	1	e. eckbo	PERSON
gujaf-111	354	2	ed	PERSON
gujaf-111	355	1	north holland:	LOC
gujaf-111	356	1	ibhagui	PERSON
gujaf-111	356	2	o. w.	PERSON
gujaf-111	356	3	f. o.	PERSON
gujaf-111	356	4	2018	DATE
gujaf-111	358	1	the north american journal of economics	ORG
gujaf-111	358	2	45	CARDINAL
gujaf-111	358	3	57	DATE
gujaf-111	358	4	82	CARDINAL
gujaf-111	359	1	imeokparia	GPE
gujaf-111	359	2	l.	GPE
gujaf-111	359	3	d., & fadipe	ORG
gujaf-111	359	4	2021	CARDINAL
gujaf-111	360	1	nigeria	GPE
gujaf-111	361	1	global journal of accounting	ORG
gujaf-111	361	2	7	CARDINAL
gujaf-111	361	3	1	CARDINAL
gujaf-111	361	4	37	CARDINAL
gujaf-111	362	1	iqbal	PERSON
gujaf-111	362	2	m. (	PERSON
gujaf-111	362	3	2018	DATE
gujaf-111	363	1	pakistan	GPE
gujaf-111	364	1	seisense journal of management	ORG
gujaf-111	364	2	1(2	CARDINAL
gujaf-111	364	3	70	CARDINAL
gujaf-111	365	1	jammalamadaka	PERSON
gujaf-111	365	2	r.s.	PERSON
gujaf-111	365	3	taufer	ORG
gujaf-111	365	4	e., & terdik	ORG
gujaf-111	365	5	h.g.	GPE
gujaf-111	365	6	2021	CARDINAL
gujaf-111	367	1	13(8	CARDINAL
gujaf-111	367	2	1-8	DATE
gujaf-111	368	1	jeleel	PERSON
gujaf-111	368	2	a., &olayiwola	ORG
gujaf-111	368	3	2017	CARDINAL
gujaf-111	369	1	nigeria	GPE
gujaf-111	369	2	nigeria	GPE
gujaf-111	370	1	global journal of management and business	ORG
gujaf-111	370	2	1-11	CARDINAL
gujaf-111	371	1	li	PERSON
gujaf-111	371	2	k.	PERSON
gujaf-111	371	3	niskanen	PERSON
gujaf-111	371	4	j., & niskanen	ORG
gujaf-111	371	5	m. (	PERSON
gujaf-111	371	6	2018	DATE
gujaf-111	372	1	european	NORP
gujaf-111	373	1	45(5	CARDINAL
gujaf-111	373	2	583	CARDINAL
gujaf-111	374	1	modigliani, f. & miller	ORG
gujaf-111	374	2	m.h.	GPE
gujaf-111	374	3	1958	DATE
gujaf-111	376	1	american	NORP
gujaf-111	376	2	48	DATE
gujaf-111	376	3	261	CARDINAL
gujaf-111	377	1	s.	PERSON
gujaf-111	377	2	2021	CARDINAL
gujaf-111	378	1	$281 trillion	MONEY
gujaf-111	378	2	2021	CARDINAL
gujaf-111	380	1	2	CARDINAL
gujaf-111	380	2	december	DATE
gujaf-111	380	3	2021	DATE
gujaf-111	381	1	myers	ORG
gujaf-111	381	2	s. c.	PERSON
gujaf-111	381	3	1977	DATE
gujaf-111	383	1	journal of financial economics	ORG
gujaf-111	383	2	5(1	CARDINAL
gujaf-111	383	3	147–175	CARDINAL
gujaf-111	384	1	ross	PERSON
gujaf-111	384	2	s.	PERSON
gujaf-111	384	3	westerfield	PERSON
gujaf-111	384	4	r.	NORP
gujaf-111	384	5	jaffe	PERSON
gujaf-111	384	6	j., & jordon	ORG
gujaf-111	384	7	b.	PERSON
gujaf-111	384	8	2019	DATE
gujaf-111	386	1	12th	ORDINAL
gujaf-111	387	1	mcgrawhill.	PERSON
gujaf-111	388	1	mishra	PERSON
gujaf-111	388	2	s., & dasgupta	ORG
gujaf-111	388	3	2019	DATE
gujaf-111	390	1	45(8	DATE
gujaf-111	390	2	982–1000	CARDINAL
gujaf-111	391	1	ramli	ORG
gujaf-111	391	2	a.n.	PERSON
gujaf-111	391	3	ramli	PERSON
gujaf-111	391	4	e. n.	PERSON
gujaf-111	391	5	a., & nazri	ORG
gujaf-111	391	6	2020	DATE
gujaf-111	392	1	malaysian	NORP
gujaf-111	392	2	pls	NORP
gujaf-111	393	1	11(3),67	CARDINAL
gujaf-111	394	1	k.	PERSON
gujaf-111	394	2	2016	DATE
gujaf-111	397	1	12	CARDINAL
gujaf-111	397	2	s., &shaik	ORG
gujaf-111	397	3	a.	PERSON
gujaf-111	398	1	indian	NORP
gujaf-111	399	1	10	CARDINAL
gujaf-111	399	2	1233–1240	DATE
gujaf-111	399	3	13	CARDINAL