id	sid	eid	entity	type
gujaf-115	1	1	3	CARDINAL
gujaf-115	1	2	1, april	DATE
gujaf-115	1	3	2022	CARDINAL
gujaf-115	1	4	2756-665x	CARDINAL
gujaf-115	1	5	social sciences	ORG
gujaf-115	1	6	federal university gusau	ORG
gujaf-115	1	7	zamfara state	GPE
gujaf-115	1	8	3	CARDINAL
gujaf-115	1	9	1 april	DATE
gujaf-115	1	10	2022	CARDINAL
gujaf-115	1	11	2756-665x	CARDINAL
gujaf-115	1	12	social sciences	ORG
gujaf-115	1	13	federal university gusau	ORG
gujaf-115	1	14	zamfara state	GPE
gujaf-115	2	1	ahmadu bello university press limited	ORG
gujaf-115	2	2	zaria kaduna	PERSON
gujaf-115	2	3	nigeria	GPE
gujaf-115	3	1	08065949711	CARDINAL
gujaf-115	3	2	069-879121	CARDINAL
gujaf-115	4	1	shehu usman hassan department	PERSON
gujaf-115	5	1	muhammad mustapha	PERSON
gujaf-115	5	2	ahmadu bello university	ORG
gujaf-115	5	3	zaria	PERSON
gujaf-115	5	4	kaduna state	GPE
gujaf-115	6	1	umar farouk	PERSON
gujaf-115	6	2	federal university gusau	ORG
gujaf-115	6	3	zamfara state	GPE
gujaf-115	7	1	modu kumshe department of accounting	ORG
gujaf-115	7	2	university of maiduguri	ORG
gujaf-115	7	3	borno	GPE
gujaf-115	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-115	8	2	paul university	ORG
gujaf-115	9	1	prof kabir tahir hamid	PERSON
gujaf-115	9	2	bayero university	ORG
gujaf-115	9	3	kano	ORG
gujaf-115	10	1	prof	PERSON
gujaf-115	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-115	11	2	university of jos	ORG
gujaf-115	12	1	clifford ofurum department of accounting	ORG
gujaf-115	12	2	university of portharcourt	ORG
gujaf-115	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-115	14	2	ahmadu bello university	ORG
gujaf-115	14	3	zaria	PERSON
gujaf-115	15	1	prof	PERSON
gujaf-115	16	1	yusuf	PERSON
gujaf-115	17	1	b. rahman	PERSON
gujaf-115	17	2	lagos state university	ORG
gujaf-115	19	1	suleiman a. s. aruwa	PERSON
gujaf-115	19	2	nasarawa state university	ORG
gujaf-115	19	3	keffi	GPE
gujaf-115	21	1	muhammad junaidu	PERSON
gujaf-115	21	2	kurawa department of accounting	ORG
gujaf-115	21	3	university kano	ORG
gujaf-115	23	1	muhammad habibu sabari department	PERSON
gujaf-115	23	2	ahmadu bello university	ORG
gujaf-115	23	3	zaria	PERSON
gujaf-115	25	1	okpanachi joshua department of accounting	ORG
gujaf-115	25	2	nigerian defence academy	ORG
gujaf-115	25	3	kaduna	GPE
gujaf-115	26	1	hassan ibrahim department	PERSON
gujaf-115	26	2	ibb university	ORG
gujaf-115	26	3	niger state	GPE
gujaf-115	27	1	prof	PERSON
gujaf-115	28	1	mary okwo department of accounting	ORG
gujaf-115	28	2	enugu state university of science and technology	ORG
gujaf-115	30	1	aminu isah department of accounting	ORG
gujaf-115	30	2	bayero university	ORG
gujaf-115	30	3	kano	ORG
gujaf-115	31	1	prof	PERSON
gujaf-115	32	1	ahmadu bello department of accounting	ORG
gujaf-115	32	2	ahmadu bello university	ORG
gujaf-115	32	3	zaria	PERSON
gujaf-115	33	1	prof	PERSON
gujaf-115	34	1	musa yelwa abubakar department	PERSON
gujaf-115	34	2	usmanu danfodiyo university	ORG
gujaf-115	34	3	sokoto state	ORG
gujaf-115	35	1	salisu abubakar	PERSON
gujaf-115	35	2	ahmadu bello university	ORG
gujaf-115	35	3	zaria	PERSON
gujaf-115	35	4	kaduna state	GPE
gujaf-115	36	1	isaq	PERSON
gujaf-115	36	2	samaila department of accounting	ORG
gujaf-115	36	3	bayero university	ORG
gujaf-115	37	1	fatima	PERSON
gujaf-115	37	2	university of maiduguri	ORG
gujaf-115	37	3	borno	GPE
gujaf-115	38	1	sunusi sa'ad	PERSON
gujaf-115	38	2	dutse	GPE
gujaf-115	38	3	jigawa state	GPE
gujaf-115	39	1	nasiru a. ka’oje	PERSON
gujaf-115	39	2	usmanu danfodiyo university	ORG
gujaf-115	39	3	sokoto	PERSON
gujaf-115	40	1	aminu abdullahi department of accounting	ORG
gujaf-115	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-115	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-115	41	2	nigerian defence academy	ORG
gujaf-115	41	3	kaduna state	GPE
gujaf-115	42	1	dr.	PERSON
gujaf-115	42	2	saidu adamu department of accounting	ORG
gujaf-115	43	1	dr.	PERSON
gujaf-115	43	2	nasiru yunusa department	PERSON
gujaf-115	43	3	ahmadu bello university	ORG
gujaf-115	43	4	zaria	PERSON
gujaf-115	44	1	aisha	PERSON
gujaf-115	44	2	muhammad department	PERSON
gujaf-115	44	3	ahmadu bello university	ORG
gujaf-115	44	4	zaria	PERSON
gujaf-115	45	1	lawal muhammad	PERSON
gujaf-115	45	2	ahmadu bello university	ORG
gujaf-115	45	3	zaria	PERSON
gujaf-115	46	1	v dr	PERSON
gujaf-115	46	2	farouk	PERSON
gujaf-115	46	3	american university of nigeria	ORG
gujaf-115	46	4	yola	ORG
gujaf-115	47	1	bashir umar farouk	PERSON
gujaf-115	47	2	federal university gusau	ORG
gujaf-115	47	3	zamfara state	GPE
gujaf-115	48	1	dr emmanuel omokhuale department	PERSON
gujaf-115	48	2	federal university gusau	ORG
gujaf-115	49	1	state advisory board	ORG
gujaf-115	50	1	kabiru isah	PERSON
gujaf-115	50	2	bayero university kano	ORG
gujaf-115	51	1	bashir	PERSON
gujaf-115	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-115	51	3	sokoto state	ORG
gujaf-115	53	1	muhammad tanko	PERSON
gujaf-115	53	2	kaduna state university	ORG
gujaf-115	53	3	kaduna	GPE
gujaf-115	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-115	54	2	sokoto state	ORG
gujaf-115	56	1	aliyu sulaiman kantudu	PERSON
gujaf-115	56	2	university kano	ORG
gujaf-115	57	1	usman muhammad adam	PERSON
gujaf-115	57	2	federal university gusau	ORG
gujaf-115	57	3	zamfara state	GPE
gujaf-115	58	1	vi	PERSON
gujaf-115	58	2	gusau journal of accounting	ORG
gujaf-115	59	1	two	CARDINAL
gujaf-115	59	2	april and october annually	DATE
gujaf-115	60	1	the department of accounting	ORG
gujaf-115	60	2	social sciences	ORG
gujaf-115	60	3	federal university gusau	ORG
gujaf-115	60	4	zamfara state	GPE
gujaf-115	60	5	nigeria	GPE
gujaf-115	60	6	islamic finance	ORG
gujaf-115	60	7	islamic	NORP
gujaf-115	61	1	english	LANGUAGE
gujaf-115	62	1	more than 15	CARDINAL
gujaf-115	62	2	a4	ORG
gujaf-115	62	3	1.5	CARDINAL
gujaf-115	62	4	12	CARDINAL
gujaf-115	63	1	25 percent	PERCENT
gujaf-115	64	1	5000	CARDINAL
gujaf-115	64	2	more than 250	CARDINAL
gujaf-115	64	3	four	CARDINAL
gujaf-115	65	1	apa 7 th edition	PERSON
gujaf-115	70	1	fcmb	PERSON
gujaf-115	70	2	7278465011	DATE
gujaf-115	70	3	gusau journal of accounting	ORG
gujaf-115	70	4	federal university gusau	ORG
gujaf-115	70	5	zamfara state	GPE
gujaf-115	72	1	+2348069393824	DATE
gujaf-115	72	2	nigerian	NORP
gujaf-115	72	3	abbas usman phd	PERSON
gujaf-115	72	4	shehu usman hassan phd	PERSON
gujaf-115	72	5	1	CARDINAL
gujaf-115	72	6	african	NORP
gujaf-115	73	1	celestine	PERSON
gujaf-115	73	2	phd	PERSON
gujaf-115	73	3	peters ade sanni 22	PERSON
gujaf-115	73	4	nigeria	GPE
gujaf-115	73	5	t. jimoh	GPE
gujaf-115	73	6	john a. attah	PERSON
gujaf-115	74	1	33	CARDINAL
gujaf-115	74	2	nigeria	GPE
gujaf-115	74	3	abdulrahman abubakar	PERSON
gujaf-115	75	1	ahmad bello	PERSON
gujaf-115	75	2	s. a. abdullahi	PERSON
gujaf-115	75	3	dr.	PERSON
gujaf-115	75	4	m. d. tahir 45	PERSON
gujaf-115	75	5	nigeria	GPE
gujaf-115	75	6	mayowa gabriel ajao	PERSON
gujaf-115	75	7	phd	PERSON
gujaf-115	75	8	phd 57	ORG
gujaf-115	75	9	kwara state	GPE
gujaf-115	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-115	75	11	nigeria	GPE
gujaf-115	75	12	munir aliyu saleh	PERSON
gujaf-115	76	1	gbegi daniel orsaa	PERSON
gujaf-115	76	2	ibrahim adamu saleh phd	PERSON
gujaf-115	76	3	81	CARDINAL
gujaf-115	76	4	nigeria	GPE
gujaf-115	76	5	ahmed mohammed	PERSON
gujaf-115	76	6	ademu yahaya	GPE
gujaf-115	76	7	musa zakariya	PERSON
gujaf-115	76	8	95	CARDINAL
gujaf-115	76	9	nigeria	GPE
gujaf-115	76	10	yusuf	GPE
gujaf-115	76	11	dr.	PERSON
gujaf-115	76	12	salisu abubakar	PERSON
gujaf-115	76	13	dr.	PERSON
gujaf-115	76	14	idris ahmed aliyu	PERSON
gujaf-115	76	15	dr.	PERSON
gujaf-115	76	16	aneitie charles dikki 104	PERSON
gujaf-115	76	17	nigeria	GPE
gujaf-115	76	18	daniel ayegbeni	PERSON
gujaf-115	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-115	76	20	115	CARDINAL
gujaf-115	76	21	nigeria kwasau	LOC
gujaf-115	76	22	samuel eniola	PERSON
gujaf-115	76	23	phd	PERSON
gujaf-115	76	24	lateef olumide mustapha phd	PERSON
gujaf-115	76	25	125	CARDINAL
gujaf-115	76	26	non-big4	PERSON
gujaf-115	76	27	nigeria	GPE
gujaf-115	76	28	abdu abubakar	PERSON
gujaf-115	76	29	ishaya luka chechet phd	PERSON
gujaf-115	76	30	badara phd	PERSON
gujaf-115	76	31	136	CARDINAL
gujaf-115	76	32	4	CARDINAL
gujaf-115	76	33	nigerian	NORP
gujaf-115	76	34	mariya mohammed hafiz	PERSON
gujaf-115	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-115	76	36	salisu abubakar phd	PERSON
gujaf-115	76	37	145	CARDINAL
gujaf-115	76	38	nigeria	GPE
gujaf-115	76	39	lawal	GPE
gujaf-115	76	40	phd	PERSON
gujaf-115	76	41	mohammed ibrahim	PERSON
gujaf-115	76	42	phd	PERSON
gujaf-115	76	43	158	CARDINAL
gujaf-115	76	44	nigeria adegbite	PERSON
gujaf-115	76	45	tajudeen	CARDINAL
gujaf-115	76	46	phd	PERSON
gujaf-115	76	47	171	CARDINAL
gujaf-115	76	48	nigeria awotundun	GPE
gujaf-115	76	49	d. a.	PERSON
gujaf-115	76	50	phd	PERSON
gujaf-115	76	51	jinadu	NORP
gujaf-115	76	52	m. y. b.	PERSON
gujaf-115	76	53	s. k.	PERSON
gujaf-115	76	54	phd	PERSON
gujaf-115	76	55	183	CARDINAL
gujaf-115	76	56	nigeria	GPE
gujaf-115	76	57	ibrahim	PERSON
gujaf-115	76	58	kamaldeen	ORG
gujaf-115	76	59	nageri, phd	ORG
gujaf-115	76	60	phd	PERSON
gujaf-115	76	61	194 1	CARDINAL
gujaf-115	76	62	nigerian	NORP
gujaf-115	76	63	abbas usman phd department	PERSON
gujaf-115	76	64	kaduna state university	ORG
gujaf-115	76	65	kaduna-nigeria	GPE
gujaf-115	77	1	shehu usman hassan phd	PERSON
gujaf-115	79	1	nigeria	GPE
gujaf-115	79	2	10 years	DATE
gujaf-115	79	3	2011-2020	DATE
gujaf-115	80	1	annual	DATE
gujaf-115	82	1	nigeria	GPE
gujaf-115	85	1	nigeria	GPE
gujaf-115	91	1	1	CARDINAL
gujaf-115	93	1	mailto:usmanabbas1991@gmail.com mailto:shehu.hassanus.usman@gmail.com 2	ORG
gujaf-115	94	1	enron	ORG
gujaf-115	94	2	worldcom	ORG
gujaf-115	100	1	one	CARDINAL
gujaf-115	102	1	hemathilake & meegaswatte	ORG
gujaf-115	102	2	2019	DATE
gujaf-115	102	3	robert, 2013	PERSON
gujaf-115	104	1	healy & wahlen	ORG
gujaf-115	104	2	1999	DATE
gujaf-115	106	1	xerox	ORG
gujaf-115	106	2	2000	DATE
gujaf-115	106	3	enron	ORG
gujaf-115	106	4	2001	DATE
gujaf-115	106	5	worldcom	ORG
gujaf-115	106	6	2002	DATE
gujaf-115	106	7	2003	DATE
gujaf-115	106	8	italy	GPE
gujaf-115	106	9	berhad	GPE
gujaf-115	106	10	megan media berhad	ORG
gujaf-115	106	11	adelphia	GPE
gujaf-115	106	12	tyco international	ORG
gujaf-115	106	13	cadbury nigeria plc	ORG
gujaf-115	106	14	2006	DATE
gujaf-115	106	15	african petroleum plc	ORG
gujaf-115	106	16	forte oil plc	ORG
gujaf-115	106	17	oceanic bank plc	ORG
gujaf-115	106	18	lever brothers plc	ORG
gujaf-115	106	19	one	CARDINAL
gujaf-115	106	20	australia	GPE
gujaf-115	106	21	nortel	ORG
gujaf-115	106	22	canada	GPE
gujaf-115	106	23	intercontinental bank plc	ORG
gujaf-115	106	24	wema bank plc	ORG
gujaf-115	106	25	savannah bank plc	ORG
gujaf-115	106	26	spring	DATE
gujaf-115	109	1	iyafekhe & eniola	ORG
gujaf-115	109	2	2017	DATE
gujaf-115	110	1	iyafekhe & eniola	ORG
gujaf-115	110	2	2017	CARDINAL
gujaf-115	110	3	gul, & tsu	ORG
gujaf-115	110	4	2011	DATE
gujaf-115	110	5	oxelheim & randoy	ORG
gujaf-115	110	6	2003	DATE
gujaf-115	110	7	chiu	PERSON
gujaf-115	110	8	teoh & tian	ORG
gujaf-115	110	9	2013	DATE
gujaf-115	111	1	3	CARDINAL
gujaf-115	112	1	shaari & abdul-jabbar	ORG
gujaf-115	112	2	2019	DATE
gujaf-115	112	3	wicaksana	GPE
gujaf-115	112	4	yunjasih & handayani	ORG
gujaf-115	112	5	2017	DATE
gujaf-115	113	1	nigeria	GPE
gujaf-115	115	1	nigerian	NORP
gujaf-115	115	2	fulani	NORP
gujaf-115	115	3	igbo	NORP
gujaf-115	116	1	2020	DATE
gujaf-115	116	2	triki	GPE
gujaf-115	116	3	2018	DATE
gujaf-115	116	4	garba	PERSON
gujaf-115	116	5	2014	DATE
gujaf-115	116	6	osayantin	PERSON
gujaf-115	116	7	embele	PERSON
gujaf-115	116	8	2019	DATE
gujaf-115	116	9	alqatan	GPE
gujaf-115	116	10	2019	DATE
gujaf-115	117	1	nigeria	GPE
gujaf-115	117	2	nigeria	GPE
gujaf-115	119	1	muro &	ORG
gujaf-115	119	2	2019	DATE
gujaf-115	119	3	alden	GPE
gujaf-115	119	4	ganis	ORG
gujaf-115	119	5	roekhudin & andayani	ORG
gujaf-115	119	6	2019	DATE
gujaf-115	119	7	jiang	PERSON
gujaf-115	119	8	zhang & zhou	ORG
gujaf-115	119	9	2019	DATE
gujaf-115	119	10	nigeria	GPE
gujaf-115	120	1	nigeria	GPE
gujaf-115	121	1	nigeria	GPE
gujaf-115	121	2	2010	DATE
gujaf-115	121	3	2019	DATE
gujaf-115	122	1	nigeria	GPE
gujaf-115	125	1	2	CARDINAL
gujaf-115	125	2	muro	GPE
gujaf-115	125	3	martín	PERSON
gujaf-115	125	4	2019	DATE
gujaf-115	125	5	alden	GPE
gujaf-115	125	6	ganis	PRODUCT
gujaf-115	125	7	roekhudin	PERSON
gujaf-115	125	8	andayani	PERSON
gujaf-115	125	9	2019	DATE
gujaf-115	125	10	jiang	PERSON
gujaf-115	125	11	zhang	PERSON
gujaf-115	125	12	zhou	PERSON
gujaf-115	125	13	2019	DATE
gujaf-115	125	14	triki	ORG
gujaf-115	125	15	2018	DATE
gujaf-115	125	16	kyaw	PERSON
gujaf-115	125	17	2015	CARDINAL
gujaf-115	125	18	segev	ORG
gujaf-115	125	19	yosef	PERSON
gujaf-115	125	20	2012	DATE
gujaf-115	125	21	4	CARDINAL
gujaf-115	128	1	iyafekhe	PERSON
gujaf-115	128	2	2017	CARDINAL
gujaf-115	128	3	mohamad	PERSON
gujaf-115	128	4	2016	CARDINAL
gujaf-115	131	1	2018	DATE
gujaf-115	133	1	lin	GPE
gujaf-115	133	2	2016	DATE
gujaf-115	134	1	chan	ORG
gujaf-115	134	2	khan & mather,	ORG
gujaf-115	134	3	2013	DATE
gujaf-115	136	1	one	CARDINAL
gujaf-115	136	2	shaari & abdul-jabbar	ORG
gujaf-115	136	3	2019	DATE
gujaf-115	137	1	wicaksana	ORG
gujaf-115	137	2	yuniasih	PERSON
gujaf-115	140	1	abdullatif & ahmed	ORG
gujaf-115	140	2	2018	DATE
gujaf-115	141	1	neffati, ben	ORG
gujaf-115	141	2	schalck	GPE
gujaf-115	141	3	2011	DATE
gujaf-115	142	1	abdul-jabbar	PERSON
gujaf-115	142	2	2019	DATE
gujaf-115	144	1	buniamin	GPE
gujaf-115	144	2	johari	PERSON
gujaf-115	144	3	abdrahman	PERSON
gujaf-115	144	4	2012	DATE
gujaf-115	145	1	bala	PERSON
gujaf-115	145	2	amran	GPE
gujaf-115	145	3	2020	DATE
gujaf-115	146	1	saleem	PERSON
gujaf-115	146	2	2019	DATE
gujaf-115	147	1	florencea & kurnia	ORG
gujaf-115	147	2	2018	DATE
gujaf-115	148	1	albersmann	PERSON
gujaf-115	148	2	2017	CARDINAL
gujaf-115	148	3	5	CARDINAL
gujaf-115	149	1	nine	CARDINAL
gujaf-115	149	2	nigeria	GPE
gujaf-115	151	1	3	CARDINAL
gujaf-115	152	1	two	CARDINAL
gujaf-115	152	2	one	CARDINAL
gujaf-115	153	1	113	CARDINAL
gujaf-115	153	2	nigeria	GPE
gujaf-115	153	3	31	CARDINAL
gujaf-115	153	4	december	DATE
gujaf-115	153	5	2019	DATE
gujaf-115	155	1	nigeria	GPE
gujaf-115	156	1	2017	CARDINAL
gujaf-115	157	1	yearly	DATE
gujaf-115	157	2	nigeria	GPE
gujaf-115	157	3	31	CARDINAL
gujaf-115	157	4	ten	CARDINAL
gujaf-115	157	5	10) years	DATE
gujaf-115	157	6	2010-2019	DATE
gujaf-115	158	1	annual	DATE
gujaf-115	158	2	nigeria	GPE
gujaf-115	160	1	pls	NORP
gujaf-115	168	1	one	CARDINAL
gujaf-115	169	1	6	CARDINAL
gujaf-115	169	2	1	CARDINAL
gujaf-115	170	1	1	CARDINAL
gujaf-115	170	2	2017	CARDINAL
gujaf-115	171	1	muro	GPE
gujaf-115	171	2	martín &	ORG
gujaf-115	171	3	2019	DATE
gujaf-115	171	4	musa & aminu	ORG
gujaf-115	171	5	2018	DATE
gujaf-115	171	6	danial & abdulrahman	ORG
gujaf-115	171	7	2014	DATE
gujaf-115	171	8	bc	ORG
gujaf-115	171	9	ararat	ORG
gujaf-115	171	10	aksu & tansel	ORG
gujaf-115	171	11	2015	DATE
gujaf-115	171	12	bala & ibrahim	ORG
gujaf-115	171	13	2014	DATE
gujaf-115	171	14	collins et al	PERSON
gujaf-115	171	15	2017	DATE
gujaf-115	171	16	2022	CARDINAL
gujaf-115	171	17	1	CARDINAL
gujaf-115	172	1	dacc	PERSON
gujaf-115	172	2	2017	CARDINAL
gujaf-115	174	1	four	CARDINAL
gujaf-115	174	2	yoruba	GPE
gujaf-115	174	3	igbo	NORP
gujaf-115	174	4	each year	DATE
gujaf-115	174	5	1	CARDINAL
gujaf-115	174	6	four	CARDINAL
gujaf-115	178	1	five	CARDINAL
gujaf-115	178	2	5	CARDINAL
gujaf-115	178	3	0	CARDINAL
gujaf-115	178	4	first	ORDINAL
gujaf-115	178	5	1	CARDINAL
gujaf-115	178	6	five	CARDINAL
gujaf-115	178	7	5) years	DATE
gujaf-115	178	8	five years	DATE
gujaf-115	179	1	7	CARDINAL
gujaf-115	179	2	1	CARDINAL
gujaf-115	179	3	0	CARDINAL
gujaf-115	180	1	2	CARDINAL
gujaf-115	180	2	1	CARDINAL
gujaf-115	180	3	1	CARDINAL
gujaf-115	180	4	0	CARDINAL
gujaf-115	181	1	1	CARDINAL
gujaf-115	181	2	0	CARDINAL
gujaf-115	182	1	six	CARDINAL
gujaf-115	182	2	ac	ORG
gujaf-115	182	3	ac	ORG
gujaf-115	182	4	ac financial expertise	ORG
gujaf-115	182	5	ac	ORG
gujaf-115	182	6	ac	ORG
gujaf-115	183	1	sec	ORG
gujaf-115	183	2	2011	DATE
gujaf-115	183	3	1	CARDINAL
gujaf-115	183	4	the year	DATE
gujaf-115	183	5	0	CARDINAL
gujaf-115	183	6	six	CARDINAL
gujaf-115	183	7	six	CARDINAL
gujaf-115	183	8	the year	DATE
gujaf-115	185	1	2017	CARDINAL
gujaf-115	186	1	first	ORDINAL
gujaf-115	192	1	t-1/at-1+β4intgit t-1/at-1	ORG
gujaf-115	192	2	ta=	ORG
gujaf-115	192	3	β1-β4=	QUANTITY
gujaf-115	192	4	t-1 =	ORG
gujaf-115	192	5	previous year	DATE
gujaf-115	192	6	ppe = property	ORG
gujaf-115	192	7	intg	DATE
gujaf-115	192	8	ncl=	CARDINAL
gujaf-115	192	9	nigeria	GPE
gujaf-115	193	1	aucit	PERSON
gujaf-115	193	2	auc= audit committee	ORG
gujaf-115	193	3	be=	ORG
gujaf-115	193	4	br= board	ORG
gujaf-115	193	5	br= board	ORG
gujaf-115	193	6	be=	ORG
gujaf-115	193	7	1	CARDINAL
gujaf-115	193	8	2	CARDINAL
gujaf-115	195	1	8	CARDINAL
gujaf-115	195	2	dacc boardgd	PERSON
gujaf-115	195	3	0.107 5.43 0.000	MONEY
gujaf-115	195	4	0.681 26.7 0.000	MONEY
gujaf-115	198	1	0.223 11.47 0.000	QUANTITY
gujaf-115	198	2	0.046 2.43 0.015	MONEY
gujaf-115	198	3	0.6 0.549 -0.064 -0.44	QUANTITY
gujaf-115	198	4	0.663	CARDINAL
gujaf-115	198	5	0.002 1.09	MONEY
gujaf-115	198	6	0.875	CARDINAL
gujaf-115	198	7	13.1	CARDINAL
gujaf-115	198	8	2	CARDINAL
gujaf-115	198	9	0.276	CARDINAL
gujaf-115	198	10	8.51	CARDINAL
gujaf-115	198	11	0.000	CARDINAL
gujaf-115	199	1	nigeria	GPE
gujaf-115	200	1	1	CARDINAL
gujaf-115	200	2	28%	PERCENT
gujaf-115	202	1	annual	DATE
gujaf-115	203	1	about 30%	PERCENT
gujaf-115	203	2	three	CARDINAL
gujaf-115	203	3	3	CARDINAL
gujaf-115	205	1	2	CARDINAL
gujaf-115	205	2	0.107	CARDINAL
gujaf-115	205	3	5.43	CARDINAL
gujaf-115	205	4	0.000 (1%	PERCENT
gujaf-115	206	1	nigeria	GPE
gujaf-115	207	1	1 percent	PERCENT
gujaf-115	207	2	11%	PERCENT
gujaf-115	210	1	2	CARDINAL
gujaf-115	210	2	0.68	CARDINAL
gujaf-115	210	3	26.7	CARDINAL
gujaf-115	210	4	one percent	PERCENT
gujaf-115	211	1	nigeria	GPE
gujaf-115	212	1	9	CARDINAL
gujaf-115	212	2	68%	PERCENT
gujaf-115	215	1	2	CARDINAL
gujaf-115	215	2	0.223	CARDINAL
gujaf-115	215	3	11.47	CARDINAL
gujaf-115	215	4	0.000	CARDINAL
gujaf-115	216	1	nigeria	GPE
gujaf-115	216	2	1%	PERCENT
gujaf-115	217	1	22%	PERCENT
gujaf-115	221	1	2	CARDINAL
gujaf-115	221	2	0.046	CARDINAL
gujaf-115	221	3	2.43	CARDINAL
gujaf-115	221	4	5%	PERCENT
gujaf-115	222	1	nigeria	GPE
gujaf-115	223	1	5%	PERCENT
gujaf-115	224	1	the risk management committee	ORG
gujaf-115	226	1	discovery	PRODUCT
gujaf-115	227	1	2	CARDINAL
gujaf-115	227	2	nigeria	GPE
gujaf-115	228	1	0.042	CARDINAL
gujaf-115	228	2	0.6	CARDINAL
gujaf-115	228	3	55%	PERCENT
gujaf-115	229	1	two	CARDINAL
gujaf-115	229	2	more than five years	DATE
gujaf-115	229	3	higher than 1	CARDINAL
gujaf-115	232	1	10	CARDINAL
gujaf-115	232	2	2	CARDINAL
gujaf-115	233	1	nigeria	GPE
gujaf-115	234	1	thirty-five percent	PERCENT
gujaf-115	238	1	jiang	PERSON
gujaf-115	238	2	zhang	PERSON
gujaf-115	238	3	zhou	PERSON
gujaf-115	238	4	2019	DATE
gujaf-115	238	5	muro	GPE
gujaf-115	238	6	martin	PERSON
gujaf-115	238	7	2019	DATE
gujaf-115	238	8	triki	ORG
gujaf-115	238	9	2018	DATE
gujaf-115	238	10	2019	DATE
gujaf-115	238	11	nelson	PERSON
gujaf-115	238	12	ponsian	PERSON
gujaf-115	238	13	2018	DATE
gujaf-115	238	14	2016	CARDINAL
gujaf-115	239	1	2	CARDINAL
gujaf-115	239	2	nigeria	GPE
gujaf-115	240	1	one percent	PERCENT
gujaf-115	241	1	1%	PERCENT
gujaf-115	241	2	21%	PERCENT
gujaf-115	248	1	alqatan	GPE
gujaf-115	248	2	2019	DATE
gujaf-115	249	1	hambrick & mason	ORG
gujaf-115	249	2	1984	DATE
gujaf-115	249	3	kim & sun	ORG
gujaf-115	249	4	2014	DATE
gujaf-115	249	5	2018	DATE
gujaf-115	251	1	iyafekhe	PERSON
gujaf-115	251	2	2017	CARDINAL
gujaf-115	251	3	mohamad	PERSON
gujaf-115	251	4	2016	DATE
gujaf-115	251	5	reggy	GPE
gujaf-115	252	1	2	CARDINAL
gujaf-115	252	2	19.92	CARDINAL
gujaf-115	252	3	1%	PERCENT
gujaf-115	253	1	11	CARDINAL
gujaf-115	253	2	nigeria	GPE
gujaf-115	254	1	136%	PERCENT
gujaf-115	256	1	fama & jensen	ORG
gujaf-115	256	2	1983	DATE
gujaf-115	256	3	lin, song & tiang	ORG
gujaf-115	256	4	2016	DATE
gujaf-115	260	1	discovery	PRODUCT
gujaf-115	260	2	2018	DATE
gujaf-115	261	1	2	CARDINAL
gujaf-115	261	2	one percent	PERCENT
gujaf-115	262	1	nigeria	GPE
gujaf-115	263	1	47%	PERCENT
gujaf-115	268	1	abdul-jabbar	PERSON
gujaf-115	268	2	2019	DATE
gujaf-115	268	3	aminu (2018	ORG
gujaf-115	268	4	2019	DATE
gujaf-115	268	5	oxeilheim	GPE
gujaf-115	268	6	2015	CARDINAL
gujaf-115	269	1	0.118	CARDINAL
gujaf-115	269	2	2.99	CARDINAL
gujaf-115	269	3	one percent	PERCENT
gujaf-115	269	4	0.003	CARDINAL
gujaf-115	270	1	nigeria	GPE
gujaf-115	271	1	12%	PERCENT
gujaf-115	273	1	rmc	PERSON
gujaf-115	273	2	oluyemisi, che-ahmed & muse	ORG
gujaf-115	273	3	2017	DATE
gujaf-115	275	1	neffati, ben	ORG
gujaf-115	275	2	schalck	GPE
gujaf-115	275	3	2011	DATE
gujaf-115	275	4	ahmed (2018	ORG
gujaf-115	276	1	nigeria	GPE
gujaf-115	277	1	12	CARDINAL
gujaf-115	277	2	66%	PERCENT
gujaf-115	277	3	0.663	CARDINAL
gujaf-115	278	1	nigeria	GPE
gujaf-115	280	1	two	CARDINAL
gujaf-115	280	2	more than five years	DATE
gujaf-115	280	3	higher than 1	CARDINAL
gujaf-115	283	1	becker	PERSON
gujaf-115	283	2	1964	DATE
gujaf-115	286	1	johari	PERSON
gujaf-115	286	2	abdrahman	PERSON
gujaf-115	286	3	2012	DATE
gujaf-115	286	4	abdul-jabbar	PERSON
gujaf-115	286	5	2019	DATE
gujaf-115	286	6	wicaksana	ORG
gujaf-115	286	7	yuniasih	PERSON
gujaf-115	286	8	2017	CARDINAL
gujaf-115	287	1	4.2	CARDINAL
gujaf-115	288	1	0.016	CARDINAL
gujaf-115	288	2	0.275	CARDINAL
gujaf-115	288	3	0.077 1.28	CARDINAL
gujaf-115	288	4	12645	DATE
gujaf-115	288	5	2	CARDINAL
gujaf-115	288	6	0.998	CARDINAL
gujaf-115	288	7	2	CARDINAL
gujaf-115	288	8	0.996	CARDINAL
gujaf-115	288	9	2	CARDINAL
gujaf-115	288	10	0.998	CARDINAL
gujaf-115	288	11	13.1	CARDINAL
gujaf-115	288	12	nigeria	GPE
gujaf-115	288	13	13	CARDINAL
gujaf-115	288	14	one percent	PERCENT
gujaf-115	289	1	nigeria	GPE
gujaf-115	290	1	approximately 38%	PERCENT
gujaf-115	292	1	ac	ORG
gujaf-115	292	2	2	CARDINAL
gujaf-115	292	3	ac	ORG
gujaf-115	292	4	nigeria	GPE
gujaf-115	294	1	15%	PERCENT
gujaf-115	296	1	2	CARDINAL
gujaf-115	296	2	nigeria	GPE
gujaf-115	296	3	one percent	PERCENT
gujaf-115	298	1	approximately 93%	PERCENT
gujaf-115	298	2	ac	ORG
gujaf-115	300	1	ac	ORG
gujaf-115	300	2	2	CARDINAL
gujaf-115	300	3	ac	ORG
gujaf-115	300	4	nigeria	GPE
gujaf-115	301	1	one percent	PERCENT
gujaf-115	302	1	approximately 30%	PERCENT
gujaf-115	302	2	ac	ORG
gujaf-115	304	1	2	CARDINAL
gujaf-115	304	2	nigeria	GPE
gujaf-115	304	3	5%	PERCENT
gujaf-115	304	4	0.016	CARDINAL
gujaf-115	305	1	ac	ORG
gujaf-115	306	1	ac	ORG
gujaf-115	306	2	approximately 6%	PERCENT
gujaf-115	308	1	14	CARDINAL
gujaf-115	308	2	ac	ORG
gujaf-115	308	3	2	CARDINAL
gujaf-115	308	4	nigeria	GPE
gujaf-115	309	1	55%	PERCENT
gujaf-115	309	2	0.549	CARDINAL
gujaf-115	311	1	nigeria	GPE
gujaf-115	312	1	2	CARDINAL
gujaf-115	312	2	2	CARDINAL
gujaf-115	312	3	0.998 (99%	PERCENT
gujaf-115	312	4	nigeria	GPE
gujaf-115	312	5	99%	PERCENT
gujaf-115	312	6	1%	PERCENT
gujaf-115	313	1	2	CARDINAL
gujaf-115	313	2	0.996 (	PERCENT
gujaf-115	313	3	99%	PERCENT
gujaf-115	313	4	99%	PERCENT
gujaf-115	313	5	1%	PERCENT
gujaf-115	314	1	2	CARDINAL
gujaf-115	314	2	0.998 (99%	PERCENT
gujaf-115	314	3	99%	PERCENT
gujaf-115	314	4	1%	PERCENT
gujaf-115	315	1	chi2	ORG
gujaf-115	315	2	12645/0.000	CARDINAL
gujaf-115	315	3	1%	PERCENT
gujaf-115	316	1	nigeria	GPE
gujaf-115	318	1	2	CARDINAL
gujaf-115	319	1	i. board	ORG
gujaf-115	319	2	nigeria	GPE
gujaf-115	322	1	nigeria	GPE
gujaf-115	322	2	15	CARDINAL
gujaf-115	324	1	nigeria	GPE
gujaf-115	326	1	nigeria	GPE
gujaf-115	328	1	nigeria	GPE
gujaf-115	331	1	vi	PERSON
gujaf-115	332	1	nigeria	GPE
gujaf-115	334	1	nigeria	GPE
gujaf-115	338	1	nigeria	GPE
gujaf-115	341	1	nigeria	GPE
gujaf-115	345	1	nigeria	GPE
gujaf-115	346	1	16	CARDINAL
gujaf-115	348	1	nigeria	GPE
gujaf-115	354	1	nigeria	GPE
gujaf-115	357	1	nigeria	GPE
gujaf-115	359	1	i.	PERSON
gujaf-115	363	1	sec	ORG
gujaf-115	365	1	i.	PERSON
gujaf-115	365	2	nigeria	GPE
gujaf-115	366	1	30%	PERCENT
gujaf-115	366	2	70%	PERCENT
gujaf-115	368	1	17 ii	QUANTITY
gujaf-115	369	1	nigeria	GPE
gujaf-115	369	2	at least four	CARDINAL
gujaf-115	369	3	nigerian	NORP
gujaf-115	372	1	nigeria	GPE
gujaf-115	374	1	at least 40%	PERCENT
gujaf-115	375	1	nigeria	GPE
gujaf-115	376	1	nigeria	GPE
gujaf-115	376	2	at least 30%	PERCENT
gujaf-115	377	1	nigeria	GPE
gujaf-115	380	1	vi	PERSON
gujaf-115	380	2	nigeria	GPE
gujaf-115	382	1	audcom	PERSON
gujaf-115	382	2	nigeria	GPE
gujaf-115	385	1	nigeria	GPE
gujaf-115	386	1	nigerian	NORP
gujaf-115	388	1	nigeria board	ORG
gujaf-115	389	1	18	CARDINAL
gujaf-115	390	1	nigeria	GPE
gujaf-115	393	1	nigeria board	ORG
gujaf-115	394	1	nigeria	GPE
gujaf-115	396	1	nigeria	GPE
gujaf-115	399	1	abbas	PERSON
gujaf-115	399	2	2020	DATE
gujaf-115	401	1	scholedge international journal of business	ORG
gujaf-115	401	2	7	CARDINAL
gujaf-115	401	3	3	CARDINAL
gujaf-115	401	4	48-62	DATE
gujaf-115	402	1	b. t.	PERSON
gujaf-115	402	2	2017	CARDINAL
gujaf-115	403	1	german	NORP
gujaf-115	403	2	two	CARDINAL
gujaf-115	404	1	147–178	CARDINAL
gujaf-115	405	1	alden	GPE
gujaf-115	405	2	h. a. r.	PERSON
gujaf-115	405	3	ganis	ORG
gujaf-115	405	4	e. s.	PERSON
gujaf-115	405	5	roekhudin.	PERSON
gujaf-115	405	6	& andayani	PERSON
gujaf-115	405	7	w.	PERSON
gujaf-115	405	8	2019	DATE
gujaf-115	407	1	academy of accounting	ORG
gujaf-115	407	2	23(1	GPE
gujaf-115	407	3	126	CARDINAL
gujaf-115	408	1	alhaji	GPE
gujaf-115	408	2	a. s.	PERSON
gujaf-115	408	3	abdullatif	GPE
gujaf-115	408	4	r., & ahmed	ORG
gujaf-115	408	5	r. a.	PERSON
gujaf-115	408	6	2018	DATE
gujaf-115	409	1	nigeria	GPE
gujaf-115	410	1	journal of advanced research	ORG
gujaf-115	410	2	12(1	CARDINAL
gujaf-115	410	3	62	CARDINAL
gujaf-115	411	1	a.	PERSON
gujaf-115	411	2	shaari, h., & abdul-jabbar	ORG
gujaf-115	411	3	2019	DATE
gujaf-115	412	1	jordan	GPE
gujaf-115	413	1	international journal of financial research	ORG
gujaf-115	413	2	10(5	CARDINAL
gujaf-115	413	3	495	CARDINAL
gujaf-115	414	1	alqatan	GPE
gujaf-115	414	2	a.	PERSON
gujaf-115	414	3	2019	DATE
gujaf-115	415	1	kuwait	GPE
gujaf-115	416	1	254	CARDINAL
gujaf-115	417	1	ararat	ORG
gujaf-115	417	2	m.	GPE
gujaf-115	417	3	aksu, m., & tansel	ORG
gujaf-115	417	4	a. c.	PERSON
gujaf-115	419	1	23(2	CARDINAL
gujaf-115	419	2	83	CARDINAL
gujaf-115	419	3	19	CARDINAL
gujaf-115	419	4	bala	PERSON
gujaf-115	419	5	h.	PERSON
gujaf-115	419	6	amran	GPE
gujaf-115	419	7	n. a.	PERSON
gujaf-115	419	8	2020	DATE
gujaf-115	420	1	nigeria	GPE
gujaf-115	421	1	35	CARDINAL
gujaf-115	421	2	2	CARDINAL
gujaf-115	421	3	177	CARDINAL
gujaf-115	422	1	bala	PERSON
gujaf-115	422	2	i.	PERSON
gujaf-115	422	3	2014	DATE
gujaf-115	423	1	nigeria	GPE
gujaf-115	424	1	kasu journal of accounting research	ORG
gujaf-115	424	2	3(2	CARDINAL
gujaf-115	424	3	75-93	CARDINAL
gujaf-115	425	1	collins	PERSON
gujaf-115	425	2	d. w.	PERSON
gujaf-115	425	3	r. s.	PERSON
gujaf-115	425	4	a. m.	PERSON
gujaf-115	425	5	2017	DATE
gujaf-115	426	1	quarterly	DATE
gujaf-115	427	1	american accounting association	ORG
gujaf-115	427	2	92(2	CARDINAL
gujaf-115	427	3	69-100	CARDINAL
gujaf-115	428	1	10.2308	CARDINAL
gujaf-115	429	1	m. a. k. t.	PERSON
gujaf-115	429	2	r.	NORP
gujaf-115	429	3	2014	DATE
gujaf-115	430	1	malaysian	NORP
gujaf-115	430	2	islamic	NORP
gujaf-115	431	1	accounting,5(12	PRODUCT
gujaf-115	431	2	116	CARDINAL
gujaf-115	432	1	2018	DATE
gujaf-115	434	1	18	CARDINAL
gujaf-115	435	1	a. o.	PERSON
gujaf-115	435	2	iyafekhe	PERSON
gujaf-115	435	3	c., & eniola	ORG
gujaf-115	435	4	j. o.	PERSON
gujaf-115	435	5	2017	CARDINAL
gujaf-115	436	1	nigeria	GPE
gujaf-115	437	1	international journal of economics	ORG
gujaf-115	437	2	6	CARDINAL
gujaf-115	437	3	78-90	CARDINAL
gujaf-115	438	1	jiang	PERSON
gujaf-115	438	2	x.	GPE
gujaf-115	438	3	zhou	PERSON
gujaf-115	438	4	2019	DATE
gujaf-115	439	1	zero	CARDINAL
gujaf-115	440	1	107	CARDINAL
gujaf-115	440	2	1-21	DATE
gujaf-115	441	1	florencea	ORG
gujaf-115	441	2	n., & kurnia	ORG
gujaf-115	441	3	y. s.	PERSON
gujaf-115	441	4	2018	DATE
gujaf-115	443	1	73	CARDINAL
gujaf-115	443	2	17	CARDINAL
gujaf-115	444	1	i.	PERSON
gujaf-115	444	2	segev	ORG
gujaf-115	444	3	e., & yosef	ORG
gujaf-115	444	4	r.	PERSON
gujaf-115	444	5	2012	DATE
gujaf-115	446	1	pacific accounting review	ORG
gujaf-115	446	2	24(1	CARDINAL
gujaf-115	446	3	4	CARDINAL
gujaf-115	447	1	hemathilake	ORG
gujaf-115	447	2	c. h. h. k. m.	PERSON
gujaf-115	447	3	2019	DATE
gujaf-115	448	1	sri lankan	NORP
gujaf-115	449	1	ijariie	ORG
gujaf-115	449	2	5	CARDINAL
gujaf-115	449	3	1	CARDINAL
gujaf-115	449	4	326	CARDINAL
gujaf-115	450	1	hooghiemstra	PERSON
gujaf-115	450	2	r.	NORP
gujaf-115	450	3	c., oxelheim	GPE
gujaf-115	450	4	l., & randoy	ORG
gujaf-115	450	5	2015	CARDINAL
gujaf-115	452	1	15010	DATE
gujaf-115	452	2	i&o	PERSON
gujaf-115	452	3	university of groningen	ORG
gujaf-115	453	1	kim	PERSON
gujaf-115	453	2	k., & sun	ORG
gujaf-115	453	3	j. y.	PERSON
gujaf-115	453	4	2014	DATE
gujaf-115	454	1	korea	GPE
gujaf-115	455	1	3(1	CARDINAL
gujaf-115	455	2	237256	DATE
gujaf-115	456	1	kyaw	PERSON
gujaf-115	456	2	k.	PERSON
gujaf-115	456	3	olugbode	PERSON
gujaf-115	456	4	m., & petracci	ORG
gujaf-115	456	5	b.	PERSON
gujaf-115	456	6	2015	DATE
gujaf-115	458	1	14	CARDINAL
gujaf-115	458	2	135	CARDINAL
gujaf-115	459	1	lin	PERSON
gujaf-115	459	2	z.	PERSON
gujaf-115	459	3	b. y.	PERSON
gujaf-115	459	4	& tiang	GPE
gujaf-115	459	5	z.	PERSON
gujaf-115	459	6	2016	DATE
gujaf-115	462	1	70	CARDINAL
gujaf-115	462	2	160	CARDINAL
gujaf-115	463	1	masliza	ORG
gujaf-115	463	2	w. m.	PERSON
gujaf-115	463	3	s., & mohamad	ORG
gujaf-115	463	4	n. z. s.	PERSON
gujaf-115	463	5	2016	CARDINAL
gujaf-115	464	1	malaysian	NORP
gujaf-115	465	1	governance international journal of business	ORG
gujaf-115	465	2	16	CARDINAL
gujaf-115	465	3	4	CARDINAL
gujaf-115	465	4	726-746	CARDINAL
gujaf-115	466	1	musa, f., & aminu	PERSON
gujaf-115	466	2	m. i.	PERSON
gujaf-115	466	3	2018	DATE
gujaf-115	467	1	nigerian	NORP
gujaf-115	468	1	quarterly	DATE
gujaf-115	468	2	33(3&4	CARDINAL
gujaf-115	468	3	1932	DATE
gujaf-115	469	1	nahar	ORG
gujaf-115	469	2	s. a., &	PERSON
gujaf-115	469	3	k. i. k. i.	PERSON
gujaf-115	469	4	2016	DATE
gujaf-115	470	1	malaysia	GPE
gujaf-115	471	1	asian	NORP
gujaf-115	471	2	24(4	CARDINAL
gujaf-115	471	3	525-550	CARDINAL
gujaf-115	472	1	neffati, a., ben	ORG
gujaf-115	472	2	i. f., & schalck	PERSON
gujaf-115	472	3	c. (2011	GPE
gujaf-115	474	1	8(2	CARDINAL
gujaf-115	474	2	170	CARDINAL
gujaf-115	475	1	nelson	PERSON
gujaf-115	475	2	m. w.	PERSON
gujaf-115	475	3	n. p.	PERSON
gujaf-115	475	4	2018	DATE
gujaf-115	476	1	eastern africa:	GPE
gujaf-115	476	2	kenya	GPE
gujaf-115	476	3	tanzania	GPE
gujaf-115	477	1	33(2	DATE
gujaf-115	477	2	171	CARDINAL
gujaf-115	477	3	20 oluyemisi	QUANTITY
gujaf-115	477	4	r. a.	PERSON
gujaf-115	477	5	che-ahmed	PERSON
gujaf-115	477	6	o. j. p.	PERSON
gujaf-115	477	7	2017	CARDINAL
gujaf-115	479	1	indian-pacific journal	ORG
gujaf-115	479	2	1(2	CARDINAL
gujaf-115	479	3	38	CARDINAL
gujaf-115	480	1	osayantin	ORG
gujaf-115	480	2	h. a.	PERSON
gujaf-115	480	3	k.	PERSON
gujaf-115	480	4	2019	DATE
gujaf-115	482	1	5(1	CARDINAL
gujaf-115	482	2	30	CARDINAL
gujaf-115	483	1	l., & randoy	ORG
gujaf-115	483	2	2003	DATE
gujaf-115	485	1	27	CARDINAL
gujaf-115	485	2	12	CARDINAL
gujaf-115	485	3	2369-2392	DATE
gujaf-115	486	1	reggy	GPE
gujaf-115	486	2	h.	PERSON
gujaf-115	486	3	2015	CARDINAL
gujaf-115	488	1	research institute of industrial economics	ORG
gujaf-115	488	2	1096	DATE
gujaf-115	488	3	1	CARDINAL
gujaf-115	489	1	robert, s. (	PERSON
gujaf-115	489	2	2013	DATE
gujaf-115	491	1	48	DATE
gujaf-115	491	2	2	CARDINAL
gujaf-115	491	3	371-406	CARDINAL
gujaf-115	492	1	saleem	NORP
gujaf-115	492	2	e. s. a.	PERSON
gujaf-115	492	3	2019	DATE
gujaf-115	493	1	jordan	GPE
gujaf-115	494	1	meditari accountancy	ORG
gujaf-115	494	2	27(1	CARDINAL
gujaf-115	494	3	72	CARDINAL
gujaf-115	495	1	saona	PERSON
gujaf-115	495	2	muro	GPE
gujaf-115	495	3	l.	GPE
gujaf-115	495	4	martín	GPE
gujaf-115	495	5	p. s.	PERSON
gujaf-115	495	6	2019	CARDINAL
gujaf-115	496	1	european	NORP
gujaf-115	497	1	25	CARDINAL
gujaf-115	497	2	4	CARDINAL
gujaf-115	497	3	634-663	CARDINAL
gujaf-115	497	4	u. h., & garba	ORG
gujaf-115	497	5	i.	PERSON
gujaf-115	497	6	2014	DATE
gujaf-115	498	1	nigeria	GPE
gujaf-115	499	1	international journal of accounting	ORG
gujaf-115	499	2	2(1	CARDINAL
gujaf-115	499	3	37	CARDINAL
gujaf-115	500	1	b., gul	PERSON
gujaf-115	500	2	f.a.	GPE
gujaf-115	500	3	j. (2011	ORG
gujaf-115	502	1	28(5	CARDINAL
gujaf-115	502	2	1610–1644	DATE
gujaf-115	503	1	q. c. (	PERSON
gujaf-115	503	2	2018	DATE
gujaf-115	505	1	1–28	CARDINAL
gujaf-115	506	1	triki	NORP
gujaf-115	506	2	s. d.	PERSON
gujaf-115	506	3	2018	DATE
gujaf-115	507	1	french	NORP
gujaf-115	508	1	9	CARDINAL
gujaf-115	508	2	3	CARDINAL
gujaf-115	508	3	289	CARDINAL
gujaf-115	508	4	wicaksana	ORG
gujaf-115	508	5	k. a. b.	PERSON
gujaf-115	508	6	yuniasih	GPE
gujaf-115	508	7	n. w.	PERSON
gujaf-115	508	8	l. n. c.	PERSON
gujaf-115	508	9	2017	CARDINAL
gujaf-115	509	1	indonesian	NORP
gujaf-115	510	1	international journal of scientific	ORG
gujaf-115	510	2	7(12	CARDINAL
gujaf-115	510	3	382	CARDINAL