id	sid	eid	entity	type
gujaf-114	1	1	3	CARDINAL
gujaf-114	1	2	1, april	DATE
gujaf-114	1	3	2022	CARDINAL
gujaf-114	1	4	2756-665x	CARDINAL
gujaf-114	1	5	social sciences	ORG
gujaf-114	1	6	federal university gusau	ORG
gujaf-114	1	7	zamfara state	GPE
gujaf-114	1	8	3	CARDINAL
gujaf-114	1	9	1 april	DATE
gujaf-114	1	10	2022	CARDINAL
gujaf-114	1	11	2756-665x	CARDINAL
gujaf-114	1	12	social sciences	ORG
gujaf-114	1	13	federal university gusau	ORG
gujaf-114	1	14	zamfara state	GPE
gujaf-114	2	1	ahmadu bello university press limited	ORG
gujaf-114	2	2	zaria kaduna	PERSON
gujaf-114	2	3	nigeria	GPE
gujaf-114	3	1	08065949711	CARDINAL
gujaf-114	3	2	069-879121	CARDINAL
gujaf-114	4	1	shehu usman hassan department	PERSON
gujaf-114	5	1	muhammad mustapha	PERSON
gujaf-114	5	2	ahmadu bello university	ORG
gujaf-114	5	3	zaria	PERSON
gujaf-114	5	4	kaduna state	GPE
gujaf-114	6	1	umar farouk	PERSON
gujaf-114	6	2	federal university gusau	ORG
gujaf-114	6	3	zamfara state	GPE
gujaf-114	7	1	modu kumshe department of accounting	ORG
gujaf-114	7	2	university of maiduguri	ORG
gujaf-114	7	3	borno	GPE
gujaf-114	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-114	8	2	paul university	ORG
gujaf-114	9	1	prof kabir tahir hamid	PERSON
gujaf-114	9	2	bayero university	ORG
gujaf-114	9	3	kano	ORG
gujaf-114	10	1	prof	PERSON
gujaf-114	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-114	11	2	university of jos	ORG
gujaf-114	12	1	clifford ofurum department of accounting	ORG
gujaf-114	12	2	university of portharcourt	ORG
gujaf-114	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-114	14	2	ahmadu bello university	ORG
gujaf-114	14	3	zaria	PERSON
gujaf-114	15	1	prof	PERSON
gujaf-114	16	1	yusuf	PERSON
gujaf-114	17	1	b. rahman	PERSON
gujaf-114	17	2	lagos state university	ORG
gujaf-114	19	1	suleiman a. s. aruwa	PERSON
gujaf-114	19	2	nasarawa state university	ORG
gujaf-114	19	3	keffi	GPE
gujaf-114	21	1	muhammad junaidu	PERSON
gujaf-114	21	2	kurawa department of accounting	ORG
gujaf-114	21	3	university kano	ORG
gujaf-114	23	1	muhammad habibu sabari department	PERSON
gujaf-114	23	2	ahmadu bello university	ORG
gujaf-114	23	3	zaria	PERSON
gujaf-114	25	1	okpanachi joshua department of accounting	ORG
gujaf-114	25	2	nigerian defence academy	ORG
gujaf-114	25	3	kaduna	GPE
gujaf-114	26	1	hassan ibrahim department	PERSON
gujaf-114	26	2	ibb university	ORG
gujaf-114	26	3	niger state	GPE
gujaf-114	27	1	prof	PERSON
gujaf-114	28	1	mary okwo department of accounting	ORG
gujaf-114	28	2	enugu state university of science and technology	ORG
gujaf-114	30	1	aminu isah department of accounting	ORG
gujaf-114	30	2	bayero university	ORG
gujaf-114	30	3	kano	ORG
gujaf-114	31	1	prof	PERSON
gujaf-114	32	1	ahmadu bello department of accounting	ORG
gujaf-114	32	2	ahmadu bello university	ORG
gujaf-114	32	3	zaria	PERSON
gujaf-114	33	1	prof	PERSON
gujaf-114	34	1	musa yelwa abubakar department	PERSON
gujaf-114	34	2	usmanu danfodiyo university	ORG
gujaf-114	34	3	sokoto state	ORG
gujaf-114	35	1	salisu abubakar	PERSON
gujaf-114	35	2	ahmadu bello university	ORG
gujaf-114	35	3	zaria	PERSON
gujaf-114	35	4	kaduna state	GPE
gujaf-114	36	1	isaq	PERSON
gujaf-114	36	2	samaila department of accounting	ORG
gujaf-114	36	3	bayero university	ORG
gujaf-114	37	1	fatima	PERSON
gujaf-114	37	2	university of maiduguri	ORG
gujaf-114	37	3	borno	GPE
gujaf-114	38	1	sunusi sa'ad	PERSON
gujaf-114	38	2	dutse	GPE
gujaf-114	38	3	jigawa state	GPE
gujaf-114	39	1	nasiru a. ka’oje	PERSON
gujaf-114	39	2	usmanu danfodiyo university	ORG
gujaf-114	39	3	sokoto	PERSON
gujaf-114	40	1	aminu abdullahi department of accounting	ORG
gujaf-114	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-114	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-114	41	2	nigerian defence academy	ORG
gujaf-114	41	3	kaduna state	GPE
gujaf-114	42	1	dr.	PERSON
gujaf-114	42	2	saidu adamu department of accounting	ORG
gujaf-114	43	1	dr.	PERSON
gujaf-114	43	2	nasiru yunusa department	PERSON
gujaf-114	43	3	ahmadu bello university	ORG
gujaf-114	43	4	zaria	PERSON
gujaf-114	44	1	aisha	PERSON
gujaf-114	44	2	muhammad department	PERSON
gujaf-114	44	3	ahmadu bello university	ORG
gujaf-114	44	4	zaria	PERSON
gujaf-114	45	1	lawal muhammad	PERSON
gujaf-114	45	2	ahmadu bello university	ORG
gujaf-114	45	3	zaria	PERSON
gujaf-114	46	1	v dr	PERSON
gujaf-114	46	2	farouk	PERSON
gujaf-114	46	3	american university of nigeria	ORG
gujaf-114	46	4	yola	ORG
gujaf-114	47	1	bashir umar farouk	PERSON
gujaf-114	47	2	federal university gusau	ORG
gujaf-114	47	3	zamfara state	GPE
gujaf-114	48	1	dr emmanuel omokhuale department	PERSON
gujaf-114	48	2	federal university gusau	ORG
gujaf-114	49	1	state advisory board	ORG
gujaf-114	50	1	kabiru isah	PERSON
gujaf-114	50	2	bayero university kano	ORG
gujaf-114	51	1	bashir	PERSON
gujaf-114	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-114	51	3	sokoto state	ORG
gujaf-114	53	1	muhammad tanko	PERSON
gujaf-114	53	2	kaduna state university	ORG
gujaf-114	53	3	kaduna	GPE
gujaf-114	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-114	54	2	sokoto state	ORG
gujaf-114	56	1	aliyu sulaiman kantudu	PERSON
gujaf-114	56	2	university kano	ORG
gujaf-114	57	1	usman muhammad adam	PERSON
gujaf-114	57	2	federal university gusau	ORG
gujaf-114	57	3	zamfara state	GPE
gujaf-114	58	1	vi	PERSON
gujaf-114	58	2	gusau journal of accounting	ORG
gujaf-114	59	1	two	CARDINAL
gujaf-114	59	2	april and october annually	DATE
gujaf-114	60	1	the department of accounting	ORG
gujaf-114	60	2	social sciences	ORG
gujaf-114	60	3	federal university gusau	ORG
gujaf-114	60	4	zamfara state	GPE
gujaf-114	60	5	nigeria	GPE
gujaf-114	60	6	islamic finance	ORG
gujaf-114	60	7	islamic	NORP
gujaf-114	61	1	english	LANGUAGE
gujaf-114	62	1	more than 15	CARDINAL
gujaf-114	62	2	a4	ORG
gujaf-114	62	3	1.5	CARDINAL
gujaf-114	62	4	12	CARDINAL
gujaf-114	63	1	25 percent	PERCENT
gujaf-114	64	1	5000	CARDINAL
gujaf-114	64	2	more than 250	CARDINAL
gujaf-114	64	3	four	CARDINAL
gujaf-114	65	1	apa 7 th edition	PERSON
gujaf-114	70	1	fcmb	PERSON
gujaf-114	70	2	7278465011	DATE
gujaf-114	70	3	gusau journal of accounting	ORG
gujaf-114	70	4	federal university gusau	ORG
gujaf-114	70	5	zamfara state	GPE
gujaf-114	72	1	+2348069393824	DATE
gujaf-114	72	2	nigerian	NORP
gujaf-114	72	3	abbas usman phd	PERSON
gujaf-114	72	4	shehu usman hassan phd	PERSON
gujaf-114	72	5	1	CARDINAL
gujaf-114	72	6	african	NORP
gujaf-114	73	1	celestine	PERSON
gujaf-114	73	2	phd	PERSON
gujaf-114	73	3	peters ade sanni 22	PERSON
gujaf-114	73	4	nigeria	GPE
gujaf-114	73	5	t. jimoh	GPE
gujaf-114	73	6	john a. attah	PERSON
gujaf-114	74	1	33	CARDINAL
gujaf-114	74	2	nigeria	GPE
gujaf-114	74	3	abdulrahman abubakar	PERSON
gujaf-114	75	1	ahmad bello	PERSON
gujaf-114	75	2	s. a. abdullahi	PERSON
gujaf-114	75	3	dr.	PERSON
gujaf-114	75	4	m. d. tahir 45	PERSON
gujaf-114	75	5	nigeria	GPE
gujaf-114	75	6	mayowa gabriel ajao	PERSON
gujaf-114	75	7	phd	PERSON
gujaf-114	75	8	phd 57	ORG
gujaf-114	75	9	kwara state	GPE
gujaf-114	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-114	75	11	nigeria	GPE
gujaf-114	75	12	munir aliyu saleh	PERSON
gujaf-114	76	1	gbegi daniel orsaa	PERSON
gujaf-114	76	2	ibrahim adamu saleh phd	PERSON
gujaf-114	76	3	81	CARDINAL
gujaf-114	76	4	nigeria	GPE
gujaf-114	76	5	ahmed mohammed	PERSON
gujaf-114	76	6	ademu yahaya	GPE
gujaf-114	76	7	musa zakariya	PERSON
gujaf-114	76	8	95	CARDINAL
gujaf-114	76	9	nigeria	GPE
gujaf-114	76	10	yusuf	GPE
gujaf-114	76	11	dr.	PERSON
gujaf-114	76	12	salisu abubakar	PERSON
gujaf-114	76	13	dr.	PERSON
gujaf-114	76	14	idris ahmed aliyu	PERSON
gujaf-114	76	15	dr.	PERSON
gujaf-114	76	16	aneitie charles dikki 104	PERSON
gujaf-114	76	17	nigeria	GPE
gujaf-114	76	18	daniel ayegbeni	PERSON
gujaf-114	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-114	76	20	115	CARDINAL
gujaf-114	76	21	nigeria kwasau	LOC
gujaf-114	76	22	samuel eniola	PERSON
gujaf-114	76	23	phd	PERSON
gujaf-114	76	24	lateef olumide mustapha phd	PERSON
gujaf-114	76	25	125	CARDINAL
gujaf-114	76	26	non-big4	PERSON
gujaf-114	76	27	nigeria	GPE
gujaf-114	76	28	abdu abubakar	PERSON
gujaf-114	76	29	ishaya luka chechet phd	PERSON
gujaf-114	76	30	badara phd	PERSON
gujaf-114	76	31	136	CARDINAL
gujaf-114	76	32	4	CARDINAL
gujaf-114	76	33	nigerian	NORP
gujaf-114	76	34	mariya mohammed hafiz	PERSON
gujaf-114	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-114	76	36	salisu abubakar phd	PERSON
gujaf-114	76	37	145	CARDINAL
gujaf-114	76	38	nigeria	GPE
gujaf-114	76	39	lawal	GPE
gujaf-114	76	40	phd	PERSON
gujaf-114	76	41	mohammed ibrahim	PERSON
gujaf-114	76	42	phd	PERSON
gujaf-114	76	43	158	CARDINAL
gujaf-114	76	44	nigeria adegbite	PERSON
gujaf-114	76	45	tajudeen	CARDINAL
gujaf-114	76	46	phd	PERSON
gujaf-114	76	47	171	CARDINAL
gujaf-114	76	48	nigeria awotundun	GPE
gujaf-114	76	49	d. a.	PERSON
gujaf-114	76	50	phd	PERSON
gujaf-114	76	51	jinadu	NORP
gujaf-114	76	52	m. y. b.	PERSON
gujaf-114	76	53	s. k.	PERSON
gujaf-114	76	54	phd	PERSON
gujaf-114	76	55	183	CARDINAL
gujaf-114	76	56	nigeria	GPE
gujaf-114	76	57	ibrahim	PERSON
gujaf-114	76	58	kamaldeen	ORG
gujaf-114	76	59	nageri, phd	ORG
gujaf-114	76	60	phd	PERSON
gujaf-114	76	61	194 1	CARDINAL
gujaf-114	76	62	nigeria	GPE
gujaf-114	76	63	t. jimoh department of finance university	ORG
gujaf-114	76	64	john a. attah	PERSON
gujaf-114	76	65	department of accounting faculty	ORG
gujaf-114	76	66	nasarawa state university	ORG
gujaf-114	76	67	keffi	GPE
gujaf-114	76	68	nigeria	GPE
gujaf-114	77	1	recent years	DATE
gujaf-114	79	1	nigeria	GPE
gujaf-114	80	1	annual	DATE
gujaf-114	80	2	five	CARDINAL
gujaf-114	80	3	eleven years from 2010 to 2020	DATE
gujaf-114	82	1	5%	PERCENT
gujaf-114	85	1	nigeria	GPE
gujaf-114	86	1	1	CARDINAL
gujaf-114	90	1	2015	DATE
gujaf-114	91	1	2011	DATE
gujaf-114	94	1	tripathi & seth	ORG
gujaf-114	94	2	2014	DATE
gujaf-114	95	1	anderson	ORG
gujaf-114	95	2	2016	DATE
gujaf-114	96	1	2006	DATE
gujaf-114	96	2	2	CARDINAL
gujaf-114	99	1	nigerian	NORP
gujaf-114	100	1	nigeria	GPE
gujaf-114	101	1	2020	DATE
gujaf-114	102	1	54.85 billion	CARDINAL
gujaf-114	102	2	about 36%	PERCENT
gujaf-114	102	3	2014	DATE
gujaf-114	103	1	8.8%	PERCENT
gujaf-114	103	2	2016	DATE
gujaf-114	103	3	81.71	CARDINAL
gujaf-114	103	4	54.85 billion	MONEY
gujaf-114	103	5	2014	DATE
gujaf-114	104	1	the year 2020	DATE
gujaf-114	104	2	171.88 billion	MONEY
gujaf-114	104	3	8.18%	PERCENT
gujaf-114	104	4	2020	DATE
gujaf-114	106	1	2018	DATE
gujaf-114	106	2	2013	DATE
gujaf-114	106	3	kazeem	ORG
gujaf-114	106	4	2015	DATE
gujaf-114	106	5	mirza & mwebia	ORG
gujaf-114	106	6	2017	DATE
gujaf-114	107	1	nigeria	GPE
gujaf-114	107	2	abubakar et al.	PERSON
gujaf-114	107	3	2018	DATE
gujaf-114	107	4	kazeem	ORG
gujaf-114	107	5	2015	DATE
gujaf-114	112	1	nigeria	GPE
gujaf-114	113	1	2	CARDINAL
gujaf-114	114	1	abdullahi	GPE
gujaf-114	114	2	2016	DATE
gujaf-114	115	1	abubakar et al.	PERSON
gujaf-114	115	2	2018	DATE
gujaf-114	119	1	2015	DATE
gujaf-114	120	1	2004	DATE
gujaf-114	121	1	2017	DATE
gujaf-114	124	1	3	CARDINAL
gujaf-114	125	1	annual	DATE
gujaf-114	125	2	2002	DATE
gujaf-114	127	1	barclay et al	PERSON
gujaf-114	128	1	2003	DATE
gujaf-114	128	2	ppe	ORG
gujaf-114	128	3	barclay et al.	ORG
gujaf-114	128	4	2003	DATE
gujaf-114	129	1	daily	DATE
gujaf-114	130	1	lamberg & valming	ORG
gujaf-114	130	2	2009	DATE
gujaf-114	131	1	2006	DATE
gujaf-114	132	1	2006	DATE
gujaf-114	134	1	2008	DATE
gujaf-114	135	1	salehi & biglar	ORG
gujaf-114	135	2	2009	DATE
gujaf-114	137	1	abbadi & abbadi	ORG
gujaf-114	137	2	2013	DATE
gujaf-114	139	1	sayedy & ghazali	ORG
gujaf-114	139	2	2017	DATE
gujaf-114	140	1	al-shawawreh	PERSON
gujaf-114	140	2	2014	DATE
gujaf-114	144	1	srinivasan & murugan	ORG
gujaf-114	144	2	2011	DATE
gujaf-114	147	1	years	DATE
gujaf-114	147	2	the years	DATE
gujaf-114	148	1	their first years	DATE
gujaf-114	148	2	athanasoglou et al.	PERSON
gujaf-114	148	3	2006	DATE
gujaf-114	149	1	2007	DATE
gujaf-114	149	2	the years	DATE
gujaf-114	150	1	dogan	ORG
gujaf-114	150	2	2013	DATE
gujaf-114	150	3	goddard et al.	PERSON
gujaf-114	150	4	2005	DATE
gujaf-114	150	5	islam	ORG
gujaf-114	150	6	2011	DATE
gujaf-114	150	7	2018	DATE
gujaf-114	152	1	4	CARDINAL
gujaf-114	152	2	spence	PERSON
gujaf-114	152	3	1973	DATE
gujaf-114	154	1	spence	PERSON
gujaf-114	154	2	1973	DATE
gujaf-114	155	1	a year	DATE
gujaf-114	157	1	nigeria	GPE
gujaf-114	158	1	nigeria	GPE
gujaf-114	159	1	2	CARDINAL
gujaf-114	159	2	recent years	DATE
gujaf-114	160	1	adriana	PERSON
gujaf-114	160	2	2013	DATE
gujaf-114	160	3	974	CARDINAL
gujaf-114	160	4	czech	NORP
gujaf-114	160	5	2005-2008	DATE
gujaf-114	163	1	bhutta	ORG
gujaf-114	163	2	hasan	PERSON
gujaf-114	163	3	2013	DATE
gujaf-114	163	4	pakistan	GPE
gujaf-114	164	1	2013	DATE
gujaf-114	164	2	ethiopian	NORP
gujaf-114	167	1	kaya	PERSON
gujaf-114	167	2	2015	DATE
gujaf-114	167	3	turkey	GPE
gujaf-114	169	1	odalo	GPE
gujaf-114	170	1	2016	DATE
gujaf-114	170	2	kenya	GPE
gujaf-114	172	1	khan et al	PERSON
gujaf-114	173	1	2017	CARDINAL
gujaf-114	173	2	karachi	GPE
gujaf-114	173	3	between 2008 and 2012	DATE
gujaf-114	176	1	mootian	ORG
gujaf-114	176	2	2020	DATE
gujaf-114	176	3	nairobi	GPE
gujaf-114	176	4	kenya	GPE
gujaf-114	179	1	muema	PERSON
gujaf-114	179	2	abdul	PERSON
gujaf-114	179	3	2021	CARDINAL
gujaf-114	179	4	the nairobi stock exchange	ORG
gujaf-114	180	1	5	CARDINAL
gujaf-114	180	2	kenyan	NORP
gujaf-114	182	1	nigeria	GPE
gujaf-114	182	2	2015	DATE
gujaf-114	182	3	kazeem	ORG
gujaf-114	182	4	2015	DATE
gujaf-114	182	5	2016	DATE
gujaf-114	183	1	2016	DATE
gujaf-114	183	2	the nigerian stock exchange	ORG
gujaf-114	184	1	abubakar & isah	ORG
gujaf-114	184	2	2018	DATE
gujaf-114	185	1	2018	DATE
gujaf-114	186	1	nigeria	GPE
gujaf-114	188	1	nigeria	GPE
gujaf-114	189	1	3	CARDINAL
gujaf-114	189	2	nigeria	GPE
gujaf-114	190	1	five	CARDINAL
gujaf-114	190	2	5	CARDINAL
gujaf-114	190	3	the nigeria stock exchange	ORG
gujaf-114	191	1	ellah lakes plc	ORG
gujaf-114	191	2	ftn	ORG
gujaf-114	191	3	presco plc	ORG
gujaf-114	192	1	annual	DATE
gujaf-114	193	1	static panel	ORG
gujaf-114	194	1	pagan langragian	NORP
gujaf-114	195	1	fgrow	DATE
gujaf-114	197	1	µit	ORG
gujaf-114	197	2	1	CARDINAL
gujaf-114	198	1	1	CARDINAL
gujaf-114	198	2	1	CARDINAL
gujaf-114	198	3	2015	DATE
gujaf-114	199	1	yana	PERSON
gujaf-114	199	2	2010	DATE
gujaf-114	200	1	2	CARDINAL
gujaf-114	200	2	batool & sahi	ORG
gujaf-114	200	3	2019	CARDINAL
gujaf-114	200	4	6 3	CARDINAL
gujaf-114	201	1	olowe & agu	ORG
gujaf-114	201	2	2012	DATE
gujaf-114	201	3	4	CARDINAL
gujaf-114	201	4	finn & tan	ORG
gujaf-114	201	5	2012	DATE
gujaf-114	201	6	5	CARDINAL
gujaf-114	202	1	mira & javed	ORG
gujaf-114	202	2	2013	DATE
gujaf-114	202	3	mohammed	PERSON
gujaf-114	202	4	2017	CARDINAL
gujaf-114	202	5	6	CARDINAL
gujaf-114	202	6	mohammed	PERSON
gujaf-114	202	7	2017	CARDINAL
gujaf-114	202	8	7	CARDINAL
gujaf-114	202	9	2019	DATE
gujaf-114	202	10	mira &javed	ORG
gujaf-114	202	11	2013	DATE
gujaf-114	202	12	8	CARDINAL
gujaf-114	202	13	yana	PERSON
gujaf-114	202	14	2010	DATE
gujaf-114	202	15	2022	CARDINAL
gujaf-114	202	16	4	CARDINAL
gujaf-114	203	1	2	CARDINAL
gujaf-114	203	2	1	CARDINAL
gujaf-114	203	3	2	CARDINAL
gujaf-114	203	4	3	CARDINAL
gujaf-114	203	5	4	CARDINAL
gujaf-114	203	6	5	CARDINAL
gujaf-114	203	7	6	CARDINAL
gujaf-114	203	8	7	CARDINAL
gujaf-114	203	9	8)	CARDINAL
gujaf-114	203	10	1.00	CARDINAL
gujaf-114	203	11	0.08 1.00	CARDINAL
gujaf-114	203	12	0.250	CARDINAL
gujaf-114	203	13	0.070	CARDINAL
gujaf-114	203	14	1.00	CARDINAL
gujaf-114	203	15	0.030	CARDINAL
gujaf-114	203	16	0.370	CARDINAL
gujaf-114	203	17	0.580	CARDINAL
gujaf-114	203	18	0.320	CARDINAL
gujaf-114	203	19	0.240	CARDINAL
gujaf-114	203	20	0.090	CARDINAL
gujaf-114	203	21	0.420	CARDINAL
gujaf-114	203	22	0.53 0.44 0.05	MONEY
gujaf-114	203	23	0.750	CARDINAL
gujaf-114	203	24	0.010	CARDINAL
gujaf-114	203	25	0.240	CARDINAL
gujaf-114	203	26	0.44	CARDINAL
gujaf-114	203	27	0.06	CARDINAL
gujaf-114	203	28	0.42 1.00	CARDINAL
gujaf-114	203	29	0.030	CARDINAL
gujaf-114	203	30	0.670	CARDINAL
gujaf-114	203	31	0.090	CARDINAL
gujaf-114	203	32	0.070	CARDINAL
gujaf-114	203	33	0.15 0.16 0.05	QUANTITY
gujaf-114	203	34	0.300	CARDINAL
gujaf-114	203	35	0.280	CARDINAL
gujaf-114	203	36	0.750	CARDINAL
gujaf-114	203	37	1.00	CARDINAL
gujaf-114	203	38	0.390	CARDINAL
gujaf-114	203	39	0.170	CARDINAL
gujaf-114	203	40	0.030	CARDINAL
gujaf-114	203	41	2022	CARDINAL
gujaf-114	203	42	2	CARDINAL
gujaf-114	203	43	0.8	CARDINAL
gujaf-114	203	44	2004	DATE
gujaf-114	205	1	3	CARDINAL
gujaf-114	205	2	breitung fisher-adf fisher-pp	PERSON
gujaf-114	205	3	7	CARDINAL
gujaf-114	206	1	0.001 4.72 0.000 6.85	QUANTITY
gujaf-114	206	2	0.013 2.91 0.001 4.09	MONEY
gujaf-114	206	3	0.005 4.68	MONEY
gujaf-114	206	4	0.002 3.64 0.000 1.39 0.082	QUANTITY
gujaf-114	206	5	0.006 5.25 0.000 3.19	MONEY
gujaf-114	206	6	0.001 4.59 0.000 4.69 0.000	QUANTITY
gujaf-114	206	7	0.001 9.99 0.000 13.67	QUANTITY
gujaf-114	206	8	0.001 15.30	MONEY
gujaf-114	206	9	2.39 0.034	CARDINAL
gujaf-114	206	10	2022	CARDINAL
gujaf-114	207	1	3	CARDINAL
gujaf-114	210	1	4	CARDINAL
gujaf-114	211	1	t p	ORG
gujaf-114	213	1	-1.46	ORG
gujaf-114	213	2	0.054	CARDINAL
gujaf-114	213	3	0.003	CARDINAL
gujaf-114	213	4	0.047	CARDINAL
gujaf-114	213	5	0.571	CARDINAL
gujaf-114	213	6	0.01 0.59	CARDINAL
gujaf-114	213	7	0.01 1.39	QUANTITY
gujaf-114	213	8	0.557	CARDINAL
gujaf-114	213	9	3.32	CARDINAL
gujaf-114	213	10	0.003 -0.25 0.22	QUANTITY
gujaf-114	213	11	0.001	CARDINAL
gujaf-114	213	12	3.93	CARDINAL
gujaf-114	213	13	0.595 -0.26 -0.86	MONEY
gujaf-114	213	14	0.388 0.22 0.54	MONEY
gujaf-114	213	15	0.592	MONEY
gujaf-114	213	16	52.41 1.1 0.277 99.85 2.77 0.009	MONEY
gujaf-114	213	17	0.463 0.414 0.743	MONEY
gujaf-114	214	1	3.83 0.001	CARDINAL
gujaf-114	214	2	wald chi-sq	PERSON
gujaf-114	214	3	9.96 0.000 hausman 5.11 0.387	QUANTITY
gujaf-114	214	4	2.18 0.213	CARDINAL
gujaf-114	214	5	2.21 8	DATE
gujaf-114	214	6	2022	CARDINAL
gujaf-114	214	7	4	CARDINAL
gujaf-114	214	8	first	ORDINAL
gujaf-114	215	1	first	ORDINAL
gujaf-114	215	2	9.96	CARDINAL
gujaf-114	215	3	0.000	CARDINAL
gujaf-114	218	1	5.11	CARDINAL
gujaf-114	218	2	0.387	CARDINAL
gujaf-114	220	1	0.743	CARDINAL
gujaf-114	220	2	about 74.3%	PERCENT
gujaf-114	221	1	wald chi	PERSON
gujaf-114	221	2	34.51	CARDINAL
gujaf-114	221	3	0.000	CARDINAL
gujaf-114	222	1	wooldridge	PERSON
gujaf-114	222	2	2.18	CARDINAL
gujaf-114	222	3	0.213	CARDINAL
gujaf-114	224	1	0.012	CARDINAL
gujaf-114	225	1	1%	PERCENT
gujaf-114	225	2	about 0.95%	PERCENT
gujaf-114	226	1	-1.46	ORG
gujaf-114	226	2	0.047	CARDINAL
gujaf-114	226	3	3.32	CARDINAL
gujaf-114	226	4	3.93	CARDINAL
gujaf-114	226	5	0.001	CARDINAL
gujaf-114	226	6	0.063	CARDINAL
gujaf-114	227	1	5%	PERCENT
gujaf-114	227	2	1%	PERCENT
gujaf-114	227	3	10%	PERCENT
gujaf-114	228	1	less than 0.05	CARDINAL
gujaf-114	228	2	0.01	CARDINAL
gujaf-114	228	3	0.1	CARDINAL
gujaf-114	232	1	nigeria	GPE
gujaf-114	233	1	batool & sahi	ORG
gujaf-114	233	2	2019	DATE
gujaf-114	234	1	2018	DATE
gujaf-114	235	1	nigeria	GPE
gujaf-114	236	1	nigeria	GPE
gujaf-114	237	1	abubakar	PERSON
gujaf-114	237	2	isah	PERSON
gujaf-114	237	3	2018	DATE
gujaf-114	239	1	nigeria	GPE
gujaf-114	240	1	9	CARDINAL
gujaf-114	240	2	nigeria	GPE
gujaf-114	241	1	javed	PERSON
gujaf-114	241	2	2013	DATE
gujaf-114	241	3	2016	CARDINAL
gujaf-114	243	1	5	CARDINAL
gujaf-114	243	2	nigeria	GPE
gujaf-114	246	1	nigeria	GPE
gujaf-114	247	1	m. s.	PERSON
gujaf-114	247	2	t. r.	PERSON
gujaf-114	247	3	2013	DATE
gujaf-114	248	1	palestinian	NORP
gujaf-114	249	1	international journal of economics	ORG
gujaf-114	249	2	5(1	CARDINAL
gujaf-114	249	3	65-75	CARDINAL
gujaf-114	250	1	abdullahi	GPE
gujaf-114	250	2	2016	DATE
gujaf-114	251	1	nigeria	GPE
gujaf-114	252	1	m. sc	PERSON
gujaf-114	252	2	ahmadu bello university	ORG
gujaf-114	252	3	zaria	GPE
gujaf-114	252	4	nigeria	GPE
gujaf-114	253	1	abebe	PERSON
gujaf-114	253	2	t.	GPE
gujaf-114	253	3	2014	DATE
gujaf-114	254	1	ethiopian	NORP
gujaf-114	255	1	jimma university	ORG
gujaf-114	255	2	ethiopian	NORP
gujaf-114	256	1	abubakar	PERSON
gujaf-114	256	2	a.	PERSON
gujaf-114	256	3	isah	PERSON
gujaf-114	256	4	s., & usman	ORG
gujaf-114	256	5	2018	DATE
gujaf-114	257	1	nigeria	GPE
gujaf-114	258	1	international institute of academic research and development	ORG
gujaf-114	258	2	3(1	CARDINAL
gujaf-114	258	3	121	CARDINAL
gujaf-114	259	1	20o	CARDINAL
gujaf-114	259	2	o. m. & owolabi	ORG
gujaf-114	259	3	a.a.	GPE
gujaf-114	259	4	2016	CARDINAL
gujaf-114	261	1	international journal of economics	ORG
gujaf-114	261	2	8(11	DATE
gujaf-114	261	3	60-77	CARDINAL
gujaf-114	262	1	al-shawawreh	PERSON
gujaf-114	262	2	f.	PERSON
gujaf-114	262	3	2014	DATE
gujaf-114	263	1	jordanian	NORP
gujaf-114	264	1	european journal of business and management	ORG
gujaf-114	264	2	6(38	CARDINAL
gujaf-114	264	3	133	CARDINAL
gujaf-114	265	1	anderson	PERSON
gujaf-114	265	2	2016	DATE
gujaf-114	267	1	phd thesis	PERSON
gujaf-114	267	2	lund university	ORG
gujaf-114	267	3	sweden	GPE
gujaf-114	268	1	athanasoglou	PERSON
gujaf-114	268	2	m.d.	GPE
gujaf-114	268	3	c.k.	GPE
gujaf-114	269	1	2006	DATE
gujaf-114	270	1	european	NORP
gujaf-114	271	1	2(2	CARDINAL
gujaf-114	271	2	1-17	CARDINAL
gujaf-114	272	1	barclay, m.j, marx, l.m, smith	ORG
gujaf-114	272	2	c.w.	PERSON
gujaf-114	272	3	2003	DATE
gujaf-114	274	1	9	CARDINAL
gujaf-114	274	2	149	CARDINAL
gujaf-114	274	3	167	CARDINAL
gujaf-114	275	1	1199(02)00003	CARDINAL
gujaf-114	275	2	a., & sahi	ORG
gujaf-114	275	3	a.	PERSON
gujaf-114	275	4	2019	DATE
gujaf-114	276	1	2007–2016	CARDINAL
gujaf-114	277	1	7(1	CARDINAL
gujaf-114	277	2	1-9	DATE
gujaf-114	278	1	n. t. & hasan, a.	ORG
gujaf-114	278	2	2013	DATE
gujaf-114	280	1	journal of accounting	ORG
gujaf-114	280	2	2(2	CARDINAL
gujaf-114	280	3	19	CARDINAL
gujaf-114	281	1	http://dx.doi.org/10.4236/ojacct.2013.22005 brown	PERSON
gujaf-114	281	2	l.d. & caylor	ORG
gujaf-114	281	3	m.l.	GPE
gujaf-114	281	4	2004	DATE
gujaf-114	283	1	accounting,1-52	ORG
gujaf-114	284	1	c., mohammed	GPE
gujaf-114	284	2	n. a.	PERSON
gujaf-114	284	3	j. (2018	ORG
gujaf-114	285	1	nigeria	GPE
gujaf-114	286	1	journal of accounting	ORG
gujaf-114	286	2	4(2	CARDINAL
gujaf-114	286	3	14-31	DATE
gujaf-114	287	1	o. h.	PERSON
gujaf-114	287	2	2015	CARDINAL
gujaf-114	288	1	nigeria	GPE
gujaf-114	289	1	ahmadu bello university	ORG
gujaf-114	289	2	zaria	GPE
gujaf-114	289	3	nigeria	GPE
gujaf-114	290	1	emekekwue	ORG
gujaf-114	291	1	2008	DATE
gujaf-114	292	1	5	CARDINAL
gujaf-114	293	1	kinshasha, congo:	ORG
gujaf-114	293	2	african	NORP
gujaf-114	294	1	mcdonald	ORG
gujaf-114	294	2	l. b.	PERSON
gujaf-114	294	3	c. a.	PERSON
gujaf-114	294	4	2015	DATE
gujaf-114	295	1	saharan africa	GPE
gujaf-114	297	1	goddard	PERSON
gujaf-114	297	2	j.	PERSON
gujaf-114	297	3	m., & wilson	ORG
gujaf-114	297	4	j. o.	PERSON
gujaf-114	297	5	2005	DATE
gujaf-114	298	1	european	NORP
gujaf-114	299	1	15(18	CARDINAL
gujaf-114	299	2	1269	CARDINAL
gujaf-114	300	1	goswami	PERSON
gujaf-114	300	2	2000	DATE
gujaf-114	302	1	35	CARDINAL
gujaf-114	302	2	51	CARDINAL
gujaf-114	304	1	2006	DATE
gujaf-114	305	1	aicpa	ORG
gujaf-114	306	1	new york	GPE
gujaf-114	306	2	aicpa	ORG
gujaf-114	307	1	isik	ORG
gujaf-114	307	2	e.a.	GPE
gujaf-114	308	1	2017	CARDINAL
gujaf-114	309	1	turkish	NORP
gujaf-114	310	1	journal of business ,economics	ORG
gujaf-114	310	2	jbef	PERSON
gujaf-114	310	3	6(4),301	CARDINAL
gujaf-114	311	1	islam	NORP
gujaf-114	311	2	khan	GPE
gujaf-114	311	3	a.	PERSON
gujaf-114	311	4	m., & alam	ORG
gujaf-114	311	5	2011	DATE
gujaf-114	312	1	bangladesh	GPE
gujaf-114	313	1	international of journal of business and management	ORG
gujaf-114	313	2	6(3	CARDINAL
gujaf-114	313	3	165	CARDINAL
gujaf-114	314	1	izuchukwu	PERSON
gujaf-114	315	1	2011	DATE
gujaf-114	316	1	nigerian	NORP
gujaf-114	317	1	1(1	CARDINAL
gujaf-114	317	2	191-200	CARDINAL
gujaf-114	319	1	kabiru	GPE
gujaf-114	319	2	s.	PERSON
gujaf-114	319	3	ibrahim	PERSON
gujaf-114	319	4	m. a.	PERSON
gujaf-114	319	5	2019	DATE
gujaf-114	320	1	nigeria	GPE
gujaf-114	321	1	journal of research	ORG
gujaf-114	321	2	40-49	DATE
gujaf-114	322	1	kaya	PERSON
gujaf-114	322	2	e.o.	GPE
gujaf-114	322	3	2015	CARDINAL
gujaf-114	323	1	turkey	GPE
gujaf-114	324	1	international journal of financial studies,3	ORG
gujaf-114	324	2	510	CARDINAL
gujaf-114	325	1	h. s.	PERSON
gujaf-114	325	2	2015	CARDINAL
gujaf-114	326	1	nigeria	GPE
gujaf-114	327	1	ahmadu bello university	ORG
gujaf-114	329	1	11	CARDINAL
gujaf-114	329	2	khan	GPE
gujaf-114	329	3	m. k.	PERSON
gujaf-114	329	4	nouman	ORG
gujaf-114	329	5	m., & imran	ORG
gujaf-114	329	6	m.	PERSON
gujaf-114	329	7	2015	DATE
gujaf-114	331	1	mpra	PERSON
gujaf-114	332	1	lamberg	GPE
gujaf-114	332	2	s. & valming	ORG
gujaf-114	332	3	s.	PERSON
gujaf-114	332	4	2009	DATE
gujaf-114	334	1	umea	ORG
gujaf-114	335	1	umea school of business	ORG
gujaf-114	336	1	mehari, d & aemiro	ORG
gujaf-114	336	2	t.	GPE
gujaf-114	336	3	2013	DATE
gujaf-114	337	1	ethiopia	GPE
gujaf-114	338	1	european scientific journal	ORG
gujaf-114	338	2	9(10	CARDINAL
gujaf-114	338	3	245	CARDINAL
gujaf-114	339	1	mirza	PERSON
gujaf-114	339	2	s. a.	PERSON
gujaf-114	339	3	a.	PERSON
gujaf-114	339	4	2013	DATE
gujaf-114	340	1	pakistani	NORP
gujaf-114	341	1	journal of economics	ORG
gujaf-114	341	2	5(2	CARDINAL
gujaf-114	341	3	43	CARDINAL
gujaf-114	342	1	mitchell	PERSON
gujaf-114	342	2	r. k.	PERSON
gujaf-114	342	3	b. r., & wood	PERSON
gujaf-114	342	4	d. j.	PERSON
gujaf-114	342	5	1997	DATE
gujaf-114	344	1	academy of management review	ORG
gujaf-114	344	2	22(4	ORDINAL
gujaf-114	344	3	853	CARDINAL
gujaf-114	345	1	2016	CARDINAL
gujaf-114	347	1	pan african capital plc	ORG
gujaf-114	350	1	11 august	DATE
gujaf-114	350	2	2021	DATE
gujaf-114	351	1	mootian	ORG
gujaf-114	351	2	a. w. & mukoma	PERSON
gujaf-114	351	3	k.f.	ORG
gujaf-114	351	4	2020	DATE
gujaf-114	352	1	the nairobi securities exchange	ORG
gujaf-114	352	2	kenya	GPE
gujaf-114	353	1	11(14	CARDINAL
gujaf-114	353	2	164	CARDINAL
gujaf-114	354	1	muema	PERSON
gujaf-114	354	2	f. m. & abdul	PERSON
gujaf-114	354	3	f.	PERSON
gujaf-114	354	4	2021	CARDINAL
gujaf-114	355	1	the nairobi securities exchange	ORG
gujaf-114	356	1	journal of economics	ORG
gujaf-114	356	2	01-13	DATE
gujaf-114	357	1	muhammed, a. s. (	ORG
gujaf-114	357	2	2018	DATE
gujaf-114	358	1	ethiopia	GPE
gujaf-114	359	1	global journal of management and business research	ORG
gujaf-114	359	2	54-67	CARDINAL
gujaf-114	360	1	mwebia	GPE
gujaf-114	360	2	r. k.	PERSON
gujaf-114	360	3	2017	CARDINAL
gujaf-114	361	1	the nairobi securities exchange	ORG
gujaf-114	362	1	university of nairobi	ORG
gujaf-114	362	2	nairobi	GPE
gujaf-114	362	3	kenya	GPE
gujaf-114	363	1	nigerian stock exchange	ORG
gujaf-114	363	2	2020	DATE
gujaf-114	364	1	daily	DATE
gujaf-114	365	1	10 august	DATE
gujaf-114	365	2	2021	CARDINAL
gujaf-114	366	1	e. b.	PERSON
gujaf-114	366	2	2016	DATE
gujaf-114	367	1	nigeria	GPE
gujaf-114	368	1	ilorin journal of management sciences	ORG
gujaf-114	368	2	3(1	CARDINAL
gujaf-114	368	3	1-17	CARDINAL
gujaf-114	369	1	odalo	GPE
gujaf-114	369	2	s.k.	GPE
gujaf-114	369	3	achoki	ORG
gujaf-114	369	4	g. & njuguna, a.	ORG
gujaf-114	369	5	2016	CARDINAL
gujaf-114	370	1	the nairobi securities exchange	ORG
gujaf-114	370	2	kenya	GPE
gujaf-114	371	1	international journal of economics	ORG
gujaf-114	371	2	finance,8(9),34-40	DATE
gujaf-114	371	3	http://dx.doi.org/10.5539/ijef.v8n9p34	CARDINAL
gujaf-114	371	4	a.a. & kpelai	ORG
gujaf-114	371	5	s.t.	PERSON
gujaf-114	371	6	2006	DATE
gujaf-114	372	1	finance.tomma	CARDINAL
gujaf-114	373	1	ozkan	PERSON
gujaf-114	373	2	a.	PERSON
gujaf-114	373	3	2002	DATE
gujaf-114	374	1	uk	GPE
gujaf-114	374	2	12	CARDINAL
gujaf-114	374	3	19	CARDINAL
gujaf-114	375	1	k.	PERSON
gujaf-114	375	2	2013	DATE
gujaf-114	376	1	the czech republic	GPE
gujaf-114	377	1	agriculturae et silviculturae mendeliane brunensis	ORG
gujaf-114	377	2	2	CARDINAL
gujaf-114	377	3	2183	CARDINAL
gujaf-114	378	1	salehi	ORG
gujaf-114	378	2	m., &biglar	ORG
gujaf-114	378	3	k.	PERSON
gujaf-114	378	4	2009	DATE
gujaf-114	379	1	iran	GPE
gujaf-114	380	1	international journal of business and management	ORG
gujaf-114	380	2	4(1	CARDINAL
gujaf-114	380	3	97	CARDINAL
gujaf-114	381	1	12	CARDINAL
gujaf-114	381	2	b. & ghazali	ORG
gujaf-114	381	3	m.z.	GPE
gujaf-114	381	4	2017	CARDINAL
gujaf-114	383	1	asian	NORP
gujaf-114	383	2	13(12),191-200	CARDINAL
gujaf-114	384	1	o., & ugur	ORG
gujaf-114	384	2	2012	DATE
gujaf-114	386	1	international research journal	ORG
gujaf-114	386	2	9(2	CARDINAL
gujaf-114	386	3	110	CARDINAL
gujaf-114	387	1	m. (	PERSON
gujaf-114	387	2	1973	DATE
gujaf-114	389	1	quarterly	DATE
gujaf-114	389	2	87(3	PERSON
gujaf-114	389	3	335	CARDINAL
gujaf-114	390	1	n. p., & murugan	ORG
gujaf-114	390	2	s. (2011	ORG
gujaf-114	391	1	second	ORDINAL
gujaf-114	392	1	vrinda	PERSON
gujaf-114	393	1	l. (	PERSON
gujaf-114	393	2	2006	DATE
gujaf-114	395	1	15(5	CARDINAL
gujaf-114	395	2	253	CARDINAL
gujaf-114	396	1	tripathi	ORG
gujaf-114	396	2	2014	DATE
gujaf-114	397	1	indian	NORP
gujaf-114	398	1	291	CARDINAL
gujaf-114	399	1	s.	PERSON
gujaf-114	399	2	2010	DATE
gujaf-114	400	1	new zealand	GPE
gujaf-114	401	1	auckland university of technology	ORG
gujaf-114	401	2	new zealand	GPE
gujaf-114	402	1	yuqi	ORG
gujaf-114	402	2	l.	PERSON
gujaf-114	402	3	2007	DATE
gujaf-114	403	1	uk	GPE
gujaf-114	404	1	the university of nottingham	ORG