id	sid	eid	entity	type
gujaf-116	1	1	3	CARDINAL
gujaf-116	1	2	1, april	DATE
gujaf-116	1	3	2022	CARDINAL
gujaf-116	1	4	2756-665x	CARDINAL
gujaf-116	1	5	social sciences	ORG
gujaf-116	1	6	federal university gusau	ORG
gujaf-116	1	7	zamfara state	GPE
gujaf-116	1	8	3	CARDINAL
gujaf-116	1	9	1 april	DATE
gujaf-116	1	10	2022	CARDINAL
gujaf-116	1	11	2756-665x	CARDINAL
gujaf-116	1	12	social sciences	ORG
gujaf-116	1	13	federal university gusau	ORG
gujaf-116	1	14	zamfara state	GPE
gujaf-116	2	1	ahmadu bello university press limited	ORG
gujaf-116	2	2	zaria kaduna	PERSON
gujaf-116	2	3	nigeria	GPE
gujaf-116	3	1	08065949711	CARDINAL
gujaf-116	3	2	069-879121	CARDINAL
gujaf-116	4	1	shehu usman hassan department	PERSON
gujaf-116	5	1	muhammad mustapha	PERSON
gujaf-116	5	2	ahmadu bello university	ORG
gujaf-116	5	3	zaria	PERSON
gujaf-116	5	4	kaduna state	GPE
gujaf-116	6	1	umar farouk	PERSON
gujaf-116	6	2	federal university gusau	ORG
gujaf-116	6	3	zamfara state	GPE
gujaf-116	7	1	modu kumshe department of accounting	ORG
gujaf-116	7	2	university of maiduguri	ORG
gujaf-116	7	3	borno	GPE
gujaf-116	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-116	8	2	paul university	ORG
gujaf-116	9	1	prof kabir tahir hamid	PERSON
gujaf-116	9	2	bayero university	ORG
gujaf-116	9	3	kano	ORG
gujaf-116	10	1	prof	PERSON
gujaf-116	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-116	11	2	university of jos	ORG
gujaf-116	12	1	clifford ofurum department of accounting	ORG
gujaf-116	12	2	university of portharcourt	ORG
gujaf-116	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-116	14	2	ahmadu bello university	ORG
gujaf-116	14	3	zaria	PERSON
gujaf-116	15	1	prof	PERSON
gujaf-116	16	1	yusuf	PERSON
gujaf-116	17	1	b. rahman	PERSON
gujaf-116	17	2	lagos state university	ORG
gujaf-116	19	1	suleiman a. s. aruwa	PERSON
gujaf-116	19	2	nasarawa state university	ORG
gujaf-116	19	3	keffi	GPE
gujaf-116	21	1	muhammad junaidu	PERSON
gujaf-116	21	2	kurawa department of accounting	ORG
gujaf-116	21	3	university kano	ORG
gujaf-116	23	1	muhammad habibu sabari department	PERSON
gujaf-116	23	2	ahmadu bello university	ORG
gujaf-116	23	3	zaria	PERSON
gujaf-116	25	1	okpanachi joshua department of accounting	ORG
gujaf-116	25	2	nigerian defence academy	ORG
gujaf-116	25	3	kaduna	GPE
gujaf-116	26	1	hassan ibrahim department	PERSON
gujaf-116	26	2	ibb university	ORG
gujaf-116	26	3	niger state	GPE
gujaf-116	27	1	prof	PERSON
gujaf-116	28	1	mary okwo department of accounting	ORG
gujaf-116	28	2	enugu state university of science and technology	ORG
gujaf-116	30	1	aminu isah department of accounting	ORG
gujaf-116	30	2	bayero university	ORG
gujaf-116	30	3	kano	ORG
gujaf-116	31	1	prof	PERSON
gujaf-116	32	1	ahmadu bello department of accounting	ORG
gujaf-116	32	2	ahmadu bello university	ORG
gujaf-116	32	3	zaria	PERSON
gujaf-116	33	1	prof	PERSON
gujaf-116	34	1	musa yelwa abubakar department	PERSON
gujaf-116	34	2	usmanu danfodiyo university	ORG
gujaf-116	34	3	sokoto state	ORG
gujaf-116	35	1	salisu abubakar	PERSON
gujaf-116	35	2	ahmadu bello university	ORG
gujaf-116	35	3	zaria	PERSON
gujaf-116	35	4	kaduna state	GPE
gujaf-116	36	1	isaq	PERSON
gujaf-116	36	2	samaila department of accounting	ORG
gujaf-116	36	3	bayero university	ORG
gujaf-116	37	1	fatima	PERSON
gujaf-116	37	2	university of maiduguri	ORG
gujaf-116	37	3	borno	GPE
gujaf-116	38	1	sunusi sa'ad	PERSON
gujaf-116	38	2	dutse	GPE
gujaf-116	38	3	jigawa state	GPE
gujaf-116	39	1	nasiru a. ka’oje	PERSON
gujaf-116	39	2	usmanu danfodiyo university	ORG
gujaf-116	39	3	sokoto	PERSON
gujaf-116	40	1	aminu abdullahi department of accounting	ORG
gujaf-116	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-116	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-116	41	2	nigerian defence academy	ORG
gujaf-116	41	3	kaduna state	GPE
gujaf-116	42	1	dr.	PERSON
gujaf-116	42	2	saidu adamu department of accounting	ORG
gujaf-116	43	1	dr.	PERSON
gujaf-116	43	2	nasiru yunusa department	PERSON
gujaf-116	43	3	ahmadu bello university	ORG
gujaf-116	43	4	zaria	PERSON
gujaf-116	44	1	aisha	PERSON
gujaf-116	44	2	muhammad department	PERSON
gujaf-116	44	3	ahmadu bello university	ORG
gujaf-116	44	4	zaria	PERSON
gujaf-116	45	1	lawal muhammad	PERSON
gujaf-116	45	2	ahmadu bello university	ORG
gujaf-116	45	3	zaria	PERSON
gujaf-116	46	1	v dr	PERSON
gujaf-116	46	2	farouk	PERSON
gujaf-116	46	3	american university of nigeria	ORG
gujaf-116	46	4	yola	ORG
gujaf-116	47	1	bashir umar farouk	PERSON
gujaf-116	47	2	federal university gusau	ORG
gujaf-116	47	3	zamfara state	GPE
gujaf-116	48	1	dr emmanuel omokhuale department	PERSON
gujaf-116	48	2	federal university gusau	ORG
gujaf-116	49	1	state advisory board	ORG
gujaf-116	50	1	kabiru isah	PERSON
gujaf-116	50	2	bayero university kano	ORG
gujaf-116	51	1	bashir	PERSON
gujaf-116	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-116	51	3	sokoto state	ORG
gujaf-116	53	1	muhammad tanko	PERSON
gujaf-116	53	2	kaduna state university	ORG
gujaf-116	53	3	kaduna	GPE
gujaf-116	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-116	54	2	sokoto state	ORG
gujaf-116	56	1	aliyu sulaiman kantudu	PERSON
gujaf-116	56	2	university kano	ORG
gujaf-116	57	1	usman muhammad adam	PERSON
gujaf-116	57	2	federal university gusau	ORG
gujaf-116	57	3	zamfara state	GPE
gujaf-116	58	1	vi	PERSON
gujaf-116	58	2	gusau journal of accounting	ORG
gujaf-116	59	1	two	CARDINAL
gujaf-116	59	2	april and october annually	DATE
gujaf-116	60	1	the department of accounting	ORG
gujaf-116	60	2	social sciences	ORG
gujaf-116	60	3	federal university gusau	ORG
gujaf-116	60	4	zamfara state	GPE
gujaf-116	60	5	nigeria	GPE
gujaf-116	60	6	islamic finance	ORG
gujaf-116	60	7	islamic	NORP
gujaf-116	61	1	english	LANGUAGE
gujaf-116	62	1	more than 15	CARDINAL
gujaf-116	62	2	a4	ORG
gujaf-116	62	3	1.5	CARDINAL
gujaf-116	62	4	12	CARDINAL
gujaf-116	63	1	25 percent	PERCENT
gujaf-116	64	1	5000	CARDINAL
gujaf-116	64	2	more than 250	CARDINAL
gujaf-116	64	3	four	CARDINAL
gujaf-116	65	1	apa 7 th edition	PERSON
gujaf-116	70	1	fcmb	PERSON
gujaf-116	70	2	7278465011	DATE
gujaf-116	70	3	gusau journal of accounting	ORG
gujaf-116	70	4	federal university gusau	ORG
gujaf-116	70	5	zamfara state	GPE
gujaf-116	72	1	+2348069393824	DATE
gujaf-116	72	2	nigerian	NORP
gujaf-116	72	3	abbas usman phd	PERSON
gujaf-116	72	4	shehu usman hassan phd	PERSON
gujaf-116	72	5	1	CARDINAL
gujaf-116	72	6	african	NORP
gujaf-116	73	1	celestine	PERSON
gujaf-116	73	2	phd	PERSON
gujaf-116	73	3	peters ade sanni 22	PERSON
gujaf-116	73	4	nigeria	GPE
gujaf-116	73	5	t. jimoh	GPE
gujaf-116	73	6	john a. attah	PERSON
gujaf-116	74	1	33	CARDINAL
gujaf-116	74	2	nigeria	GPE
gujaf-116	74	3	abdulrahman abubakar	PERSON
gujaf-116	75	1	ahmad bello	PERSON
gujaf-116	75	2	s. a. abdullahi	PERSON
gujaf-116	75	3	dr.	PERSON
gujaf-116	75	4	m. d. tahir 45	PERSON
gujaf-116	75	5	nigeria	GPE
gujaf-116	75	6	mayowa gabriel ajao	PERSON
gujaf-116	75	7	phd	PERSON
gujaf-116	75	8	phd 57	ORG
gujaf-116	75	9	kwara state	GPE
gujaf-116	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-116	75	11	nigeria	GPE
gujaf-116	75	12	munir aliyu saleh	PERSON
gujaf-116	76	1	gbegi daniel orsaa	PERSON
gujaf-116	76	2	ibrahim adamu saleh phd	PERSON
gujaf-116	76	3	81	CARDINAL
gujaf-116	76	4	nigeria	GPE
gujaf-116	76	5	ahmed mohammed	PERSON
gujaf-116	76	6	ademu yahaya	GPE
gujaf-116	76	7	musa zakariya	PERSON
gujaf-116	76	8	95	CARDINAL
gujaf-116	76	9	nigeria	GPE
gujaf-116	76	10	yusuf	GPE
gujaf-116	76	11	dr.	PERSON
gujaf-116	76	12	salisu abubakar	PERSON
gujaf-116	76	13	dr.	PERSON
gujaf-116	76	14	idris ahmed aliyu	PERSON
gujaf-116	76	15	dr.	PERSON
gujaf-116	76	16	aneitie charles dikki 104	PERSON
gujaf-116	76	17	nigeria	GPE
gujaf-116	76	18	daniel ayegbeni	PERSON
gujaf-116	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-116	76	20	115	CARDINAL
gujaf-116	76	21	nigeria kwasau	LOC
gujaf-116	76	22	samuel eniola	PERSON
gujaf-116	76	23	phd	PERSON
gujaf-116	76	24	lateef olumide mustapha phd	PERSON
gujaf-116	76	25	125	CARDINAL
gujaf-116	76	26	non-big4	PERSON
gujaf-116	76	27	nigeria	GPE
gujaf-116	76	28	abdu abubakar	PERSON
gujaf-116	76	29	ishaya luka chechet phd	PERSON
gujaf-116	76	30	badara phd	PERSON
gujaf-116	76	31	136	CARDINAL
gujaf-116	76	32	4	CARDINAL
gujaf-116	76	33	nigerian	NORP
gujaf-116	76	34	mariya mohammed hafiz	PERSON
gujaf-116	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-116	76	36	salisu abubakar phd	PERSON
gujaf-116	76	37	145	CARDINAL
gujaf-116	76	38	nigeria	GPE
gujaf-116	76	39	lawal	GPE
gujaf-116	76	40	phd	PERSON
gujaf-116	76	41	mohammed ibrahim	PERSON
gujaf-116	76	42	phd	PERSON
gujaf-116	76	43	158	CARDINAL
gujaf-116	76	44	nigeria adegbite	PERSON
gujaf-116	76	45	tajudeen	CARDINAL
gujaf-116	76	46	phd	PERSON
gujaf-116	76	47	171	CARDINAL
gujaf-116	76	48	nigeria awotundun	GPE
gujaf-116	76	49	d. a.	PERSON
gujaf-116	76	50	phd	PERSON
gujaf-116	76	51	jinadu	NORP
gujaf-116	76	52	m. y. b.	PERSON
gujaf-116	76	53	s. k.	PERSON
gujaf-116	76	54	phd	PERSON
gujaf-116	76	55	183	CARDINAL
gujaf-116	76	56	nigeria	GPE
gujaf-116	76	57	ibrahim	PERSON
gujaf-116	76	58	kamaldeen	ORG
gujaf-116	76	59	nageri, phd	ORG
gujaf-116	76	60	phd	PERSON
gujaf-116	76	61	194 1	CARDINAL
gujaf-116	76	62	nigeria	GPE
gujaf-116	76	63	daniel ayegbeni	PERSON
gujaf-116	76	64	university of benin	ORG
gujaf-116	76	65	benin city	GPE
gujaf-116	76	66	nigeria	GPE
gujaf-116	76	67	867	CARDINAL
gujaf-116	76	68	8677	DATE
gujaf-116	76	69	esther ikavbo evbayiro	PERSON
gujaf-116	76	70	ph.d department	ORG
gujaf-116	76	71	university of benin	ORG
gujaf-116	76	72	benin city	GPE
gujaf-116	76	73	nigeria	GPE
gujaf-116	76	74	058 2888	CARDINAL
gujaf-116	76	75	esther.evbayiro-osagie@uniben.edu	NORP
gujaf-116	76	76	nigeria	GPE
gujaf-116	78	1	2000	DATE
gujaf-116	78	2	2020	DATE
gujaf-116	78	3	central bank of nigeria	ORG
gujaf-116	78	4	cbn	ORG
gujaf-116	80	1	nigeria	GPE
gujaf-116	81	1	nigeria	GPE
gujaf-116	84	1	jel	ORG
gujaf-116	84	2	1	CARDINAL
gujaf-116	86	1	african	NORP
gujaf-116	87	1	jelilov	GPE
gujaf-116	87	2	isik & akyuz	ORG
gujaf-116	87	3	2020	DATE
gujaf-116	88	1	jelilov	GPE
gujaf-116	88	2	isik & akyuz	ORG
gujaf-116	88	3	2020	DATE
gujaf-116	89	1	fdi	ORG
gujaf-116	89	2	mallampally &	ORG
gujaf-116	89	3	1999	DATE
gujaf-116	90	1	fdi	ORG
gujaf-116	90	2	ahmad	NORP
gujaf-116	90	3	ali	PERSON
gujaf-116	90	4	2020	DATE
gujaf-116	92	1	ezeabalisi & alajekwu	ORG
gujaf-116	92	2	2018	DATE
gujaf-116	93	1	1996	DATE
gujaf-116	94	1	nigeria	GPE
gujaf-116	94	2	2	CARDINAL
gujaf-116	95	1	jones	PERSON
gujaf-116	95	2	ihendinihu	PERSON
gujaf-116	95	3	nwaiwu	GPE
gujaf-116	95	4	2015	DATE
gujaf-116	96	1	2016	DATE
gujaf-116	98	1	al.	GPE
gujaf-116	98	2	2011	DATE
gujaf-116	100	1	bucovetsky	PERSON
gujaf-116	100	2	2013	DATE
gujaf-116	102	1	okoi & edame	ORG
gujaf-116	102	2	2013	DATE
gujaf-116	103	1	the 1980s	DATE
gujaf-116	103	2	nigeria	GPE
gujaf-116	104	1	2010	DATE
gujaf-116	104	2	2021	CARDINAL
gujaf-116	104	3	fdi	ORG
gujaf-116	105	1	asia	LOC
gujaf-116	105	2	malaysia	GPE
gujaf-116	105	3	laos	GPE
gujaf-116	105	4	india	GPE
gujaf-116	105	5	africa	LOC
gujaf-116	105	6	tunisia	GPE
gujaf-116	105	7	zambia	GPE
gujaf-116	105	8	ghana	GPE
gujaf-116	105	9	nigeria	GPE
gujaf-116	105	10	africa	LOC
gujaf-116	105	11	nigeria	GPE
gujaf-116	106	1	2019	DATE
gujaf-116	106	2	ahmad	PERSON
gujaf-116	106	3	ali	PERSON
gujaf-116	106	4	khan	GPE
gujaf-116	106	5	2020	DATE
gujaf-116	106	6	babatunde	PERSON
gujaf-116	106	7	2017	CARDINAL
gujaf-116	107	1	bashir	PERSON
gujaf-116	107	2	2020	DATE
gujaf-116	107	3	1981-2018	DATE
gujaf-116	107	4	dakasku	ORG
gujaf-116	107	5	jelilov	GPE
gujaf-116	107	6	isik &	ORG
gujaf-116	107	7	2020	DATE
gujaf-116	107	8	1986-2018	DATE
gujaf-116	107	9	ikeora	PERSON
gujaf-116	107	10	2019	DATE
gujaf-116	107	11	1990-2017	DATE
gujaf-116	107	12	2018	DATE
gujaf-116	107	13	19862016	DATE
gujaf-116	107	14	2020	DATE
gujaf-116	108	1	first	ORDINAL
gujaf-116	109	1	secondly	ORDINAL
gujaf-116	110	1	nigeria	GPE
gujaf-116	111	1	nigeria	GPE
gujaf-116	111	2	nigeria	GPE
gujaf-116	113	1	section 2	LAW
gujaf-116	114	1	section 3	LAW
gujaf-116	114	2	section 4	LAW
gujaf-116	115	1	section 5	DATE
gujaf-116	116	1	2	CARDINAL
gujaf-116	116	2	ones‟	GPE
gujaf-116	117	1	fdi	ORG
gujaf-116	117	2	the united nations conference on trade and	ORG
gujaf-116	117	3	1999	DATE
gujaf-116	118	1	1999	DATE
gujaf-116	118	2	3	CARDINAL
gujaf-116	119	1	fdi	ORG
gujaf-116	119	2	countries‟	ORG
gujaf-116	120	1	2008	DATE
gujaf-116	120	2	three	CARDINAL
gujaf-116	121	1	first	ORDINAL
gujaf-116	124	1	second	ORDINAL
gujaf-116	126	1	third	ORDINAL
gujaf-116	126	2	fdi	ORG
gujaf-116	129	1	adam (2001	DATE
gujaf-116	130	1	aguolu	GPE
gujaf-116	130	2	2004	DATE
gujaf-116	131	1	one	CARDINAL
gujaf-116	135	1	adam, 2001	DATE
gujaf-116	137	1	citx	PERSON
gujaf-116	137	2	nigeria	GPE
gujaf-116	137	3	wooldridge, 2006	ORG
gujaf-116	138	1	nigeria	GPE
gujaf-116	139	1	nigeria	GPE
gujaf-116	141	1	1979	DATE
gujaf-116	144	1	nigeria	GPE
gujaf-116	146	1	mosques	FAC
gujaf-116	148	1	102	CARDINAL
gujaf-116	148	2	1993	DATE
gujaf-116	148	3	nigeria	GPE
gujaf-116	148	4	december 1	DATE
gujaf-116	148	5	1993	DATE
gujaf-116	148	6	january 1	DATE
gujaf-116	148	7	1994	DATE
gujaf-116	149	1	7	CARDINAL
gujaf-116	151	1	vatx	ORG
gujaf-116	151	2	nigeria	GPE
gujaf-116	154	1	michael	PERSON
gujaf-116	154	2	ben	PERSON
gujaf-116	154	3	2007	DATE
gujaf-116	155	1	4	CARDINAL
gujaf-116	158	1	nigeria	GPE
gujaf-116	158	2	2013	DATE
gujaf-116	158	3	fdi	ORG
gujaf-116	159	1	kenya	GPE
gujaf-116	160	1	george	PERSON
gujaf-116	160	2	bariyima	PERSON
gujaf-116	160	3	2015	DATE
gujaf-116	160	4	nigeria	GPE
gujaf-116	160	5	ols	ORG
gujaf-116	160	6	ecm	ORG
gujaf-116	161	1	5 percent	PERCENT
gujaf-116	162	1	wahab	PERSON
gujaf-116	162	2	2017	CARDINAL
gujaf-116	162	3	nigeria	GPE
gujaf-116	164	1	2018	DATE
gujaf-116	164	2	eu	ORG
gujaf-116	165	1	eu	ORG
gujaf-116	165	2	eu	ORG
gujaf-116	165	3	non-eu	GPE
gujaf-116	166	1	shafiq	PERSON
gujaf-116	166	2	hua	GPE
gujaf-116	166	3	bhatti	GPE
gujaf-116	166	4	gillani	PERSON
gujaf-116	166	5	2021	CARDINAL
gujaf-116	166	6	pakistan	GPE
gujaf-116	167	1	ecm	ORG
gujaf-116	167	2	the period 1985 to 2020	DATE
gujaf-116	169	1	appiah-kubi	PERSON
gujaf-116	169	2	maitah	ORG
gujaf-116	169	3	gebeltová	PERSON
gujaf-116	169	4	smutka	GPE
gujaf-116	169	5	blazek	PERSON
gujaf-116	169	6	maitah	ORG
gujaf-116	169	7	2021	CARDINAL
gujaf-116	169	8	40	CARDINAL
gujaf-116	169	9	african	NORP
gujaf-116	169	10	2000 to 2018	DATE
gujaf-116	170	1	fdi	ORG
gujaf-116	170	2	africa	LOC
gujaf-116	171	1	citx	PERSON
gujaf-116	171	2	nigeria	GPE
gujaf-116	173	1	three	CARDINAL
gujaf-116	174	1	one	CARDINAL
gujaf-116	174	2	2010	DATE
gujaf-116	176	1	3	CARDINAL
gujaf-116	178	1	cbn	ORG
gujaf-116	178	2	2020	DATE
gujaf-116	178	3	2020	DATE
gujaf-116	180	1	2000	CARDINAL
gujaf-116	180	2	2020	DATE
gujaf-116	181	1	annual	DATE
gujaf-116	182	1	bashir	PERSON
gujaf-116	182	2	sam-siso	PERSON
gujaf-116	182	3	2020	DATE
gujaf-116	182	4	jelilov	GPE
gujaf-116	182	5	isik &	ORG
gujaf-116	182	6	2020	DATE
gujaf-116	183	1	first	ORDINAL
gujaf-116	183	2	pesaran, schuermann	ORG
gujaf-116	183	3	2004	DATE
gujaf-116	184	1	5	CARDINAL
gujaf-116	186	1	2019	DATE
gujaf-116	187	1	2000 to 2020	DATE
gujaf-116	187	2	greater than 5%	PERCENT
gujaf-116	188	1	citx	GPE
gujaf-116	188	2	nigeria	GPE
gujaf-116	189	1	4	CARDINAL
gujaf-116	189	2	dickey	PERSON
gujaf-116	190	1	1	CARDINAL
gujaf-116	190	2	1	CARDINAL
gujaf-116	190	3	dickey	PERSON
gujaf-116	191	1	tstatistics	GPE
gujaf-116	191	2	mackinnon p-value	PERSON
gujaf-116	191	3	1%	PERCENT
gujaf-116	191	4	5%	PERCENT
gujaf-116	191	5	fdi	ORG
gujaf-116	192	1	0.2517	CARDINAL
gujaf-116	193	1	0.6621	CARDINAL
gujaf-116	194	1	1	CARDINAL
gujaf-116	195	1	0.0000	CARDINAL
gujaf-116	196	1	0.0144	CARDINAL
gujaf-116	196	2	0.0000	CARDINAL
gujaf-116	196	3	2022	CARDINAL
gujaf-116	196	4	1	CARDINAL
gujaf-116	198	1	johansen	PERSON
gujaf-116	200	1	2	CARDINAL
gujaf-116	200	2	johansen	PERSON
gujaf-116	200	3	5%	PERCENT
gujaf-116	200	4	6	CARDINAL
gujaf-116	200	5	0	CARDINAL
gujaf-116	201	1	21.8457	CARDINAL
gujaf-116	201	2	29.68	CARDINAL
gujaf-116	201	3	15.41	MONEY
gujaf-116	201	4	11.634172	CARDINAL
gujaf-116	201	5	3.76 3	DATE
gujaf-116	201	6	13.526439	CARDINAL
gujaf-116	201	7	0.17240 5%	PERCENT
gujaf-116	201	8	0	CARDINAL
gujaf-116	202	1	12.6972	CARDINAL
gujaf-116	202	2	20.97	CARDINAL
gujaf-116	202	3	5.3639	MONEY
gujaf-116	202	4	11.634172	CARDINAL
gujaf-116	202	5	3.76 3	DATE
gujaf-116	202	6	13.526439	CARDINAL
gujaf-116	202	7	0.17240	ORG
gujaf-116	202	8	2022	CARDINAL
gujaf-116	203	1	three	CARDINAL
gujaf-116	203	2	max	ORG
gujaf-116	204	1	maximum	ORG
gujaf-116	204	2	zero	CARDINAL
gujaf-116	204	3	21.85	CARDINAL
gujaf-116	204	4	29.68	CARDINAL
gujaf-116	207	1	max	PERSON
gujaf-116	207	2	12.70	CARDINAL
gujaf-116	207	3	20.97	CARDINAL
gujaf-116	208	1	0	DATE
gujaf-116	210	1	3	CARDINAL
gujaf-116	210	2	logfdi| coef	ORG
gujaf-116	213	1	95%	PERCENT
gujaf-116	216	1	0.27	CARDINAL
gujaf-116	219	1	4.49	CARDINAL
gujaf-116	219	2	1.299188	CARDINAL
gujaf-116	219	3	0.388	CARDINAL
gujaf-116	220	1	0.555	CARDINAL
gujaf-116	221	1	3.527158 .9801804	MONEY
gujaf-116	222	1	0.0000	CARDINAL
gujaf-116	222	2	0.8335	CARDINAL
gujaf-116	222	3	2022	CARDINAL
gujaf-116	222	4	3	CARDINAL
gujaf-116	223	1	2	CARDINAL
gujaf-116	223	2	0.8335	CARDINAL
gujaf-116	223	3	about 83%	PERCENT
gujaf-116	224	1	about 17%	PERCENT
gujaf-116	225	1	0.0000	CARDINAL
gujaf-116	225	2	1%	PERCENT
gujaf-116	226	1	4.1	CARDINAL
gujaf-116	226	2	nigeria	GPE
gujaf-116	227	1	nigeria	GPE
gujaf-116	228	1	wahab	PERSON
gujaf-116	228	2	2017	CARDINAL
gujaf-116	228	3	ordu	PERSON
gujaf-116	228	4	2016	DATE
gujaf-116	228	5	george	PERSON
gujaf-116	228	6	bariyima	PERSON
gujaf-116	228	7	2015	DATE
gujaf-116	228	8	2013	DATE
gujaf-116	228	9	fernando	PERSON
gujaf-116	228	10	2009	DATE
gujaf-116	228	11	coleman	PERSON
gujaf-116	228	12	2008	DATE
gujaf-116	228	13	2001	DATE
gujaf-116	229	1	agostini et al	PERSON
gujaf-116	230	1	2003	DATE
gujaf-116	231	1	abdiogluet al	PERSON
gujaf-116	232	1	2016	DATE
gujaf-116	232	2	nigeria	GPE
gujaf-116	233	1	nigeria	GPE
gujaf-116	234	1	nigeria	GPE
gujaf-116	235	1	nigeria	GPE
gujaf-116	236	1	ugochukwu & azuibike	ORG
gujaf-116	236	2	2016	DATE
gujaf-116	236	3	2015	DATE
gujaf-116	236	4	njoku	ORG
gujaf-116	236	5	2015	DATE
gujaf-116	236	6	onwuchekwa &	ORG
gujaf-116	236	7	2014	DATE
gujaf-116	236	8	izedonmi & okunbor	ORG
gujaf-116	236	9	2014	DATE
gujaf-116	236	10	2014	DATE
gujaf-116	237	1	5	CARDINAL
gujaf-116	237	2	annual	DATE
gujaf-116	237	3	2000	DATE
gujaf-116	237	4	2020	DATE
gujaf-116	237	5	nigeria	GPE
gujaf-116	239	1	nigeria	GPE
gujaf-116	240	1	nigeria	GPE
gujaf-116	241	1	nigeria	GPE
gujaf-116	242	1	nigeria	GPE
gujaf-116	247	1	8	CARDINAL
gujaf-116	247	2	n. binis	PERSON
gujaf-116	247	3	m., & arslan	ORG
gujaf-116	247	4	m. (	PERSON
gujaf-116	247	5	2016	DATE
gujaf-116	248	1	oecd	ORG
gujaf-116	250	1	16(4	CARDINAL
gujaf-116	250	2	599	CARDINAL
gujaf-116	251	1	adam	GPE
gujaf-116	251	2	s. (2001	ORG
gujaf-116	253	1	457	CARDINAL
gujaf-116	254	1	s. d.	PERSON
gujaf-116	254	2	2003	DATE
gujaf-116	254	3	january	DATE
gujaf-116	255	1	american	NORP
gujaf-116	257	1	annual	DATE
gujaf-116	257	2	minutes	TIME
gujaf-116	257	3	annual	DATE
gujaf-116	257	4	the national tax association	ORG
gujaf-116	258	1	96	CARDINAL
gujaf-116	258	2	208	CARDINAL
gujaf-116	259	1	aguolu	GPE
gujaf-116	259	2	2004	DATE
gujaf-116	260	1	nigeria	GPE
gujaf-116	260	2	enugu: meridian associates.	ORG
gujaf-116	261	1	nigeria	GPE
gujaf-116	261	2	west-africa	GPE
gujaf-116	262	1	ahmad	PERSON
gujaf-116	262	2	s., ali	PERSON
gujaf-116	262	3	khan	GPE
gujaf-116	262	4	s.	GPE
gujaf-116	262	5	2020	DATE
gujaf-116	263	1	pakistan	GPE
gujaf-116	264	1	5(2	CARDINAL
gujaf-116	264	2	89	CARDINAL
gujaf-116	265	1	akinjare	ORG
gujaf-116	265	2	v. a.	PERSON
gujaf-116	265	3	a. a.	PERSON
gujaf-116	265	4	a. a.	PERSON
gujaf-116	265	5	t. c.	GPE
gujaf-116	265	6	2016	DATE
gujaf-116	266	1	nigeria	GPE
gujaf-116	267	1	international business management	ORG
gujaf-116	267	2	10(22	CARDINAL
gujaf-116	267	3	5336-5340	CARDINAL
gujaf-116	268	1	anyafo	PERSON
gujaf-116	268	2	a. m.	PERSON
gujaf-116	268	3	1996	DATE
gujaf-116	269	1	nigerian	NORP
gujaf-116	271	1	appiah-kubi	PERSON
gujaf-116	271	2	s. n. k.	PERSON
gujaf-116	271	3	j.	PERSON
gujaf-116	271	4	maitah	ORG
gujaf-116	271	5	m., gebeltová	PERSON
gujaf-116	271	6	z.	PERSON
gujaf-116	271	7	smutka	PERSON
gujaf-116	271	8	l.	PERSON
gujaf-116	271	9	j.	PERSON
gujaf-116	271	10	2021	CARDINAL
gujaf-116	272	1	africa	LOC
gujaf-116	273	1	8661	DATE
gujaf-116	274	1	a., & oluwole	ORG
gujaf-116	274	2	a.	PERSON
gujaf-116	274	3	2018	DATE
gujaf-116	275	1	nigeria	GPE
gujaf-116	276	1	access library journal	ORG
gujaf-116	276	2	5(2	CARDINAL
gujaf-116	276	3	1-12	CARDINAL
gujaf-116	277	1	babatunde	PERSON
gujaf-116	277	2	o. a.	PERSON
gujaf-116	277	3	a. o.	PERSON
gujaf-116	277	4	o. g.	PERSON
gujaf-116	277	5	2017	CARDINAL
gujaf-116	278	1	africa	LOC
gujaf-116	279	1	journal of accounting	ORG
gujaf-116	279	2	9(2	CARDINAL
gujaf-116	279	3	11	CARDINAL
gujaf-116	280	1	chigbu	GPE
gujaf-116	280	2	e. e.	PERSON
gujaf-116	280	3	2014	DATE
gujaf-116	281	1	nigeria	GPE
gujaf-116	281	2	1994-2012	DATE
gujaf-116	282	1	international journal of management sciences	ORG
gujaf-116	282	2	3(2	CARDINAL
gujaf-116	283	1	coleman	PERSON
gujaf-116	283	2	a. (	PERSON
gujaf-116	283	3	2008	DATE
gujaf-116	285	1	ssrn 1323526	EVENT
gujaf-116	286	1	dakasku	ORG
gujaf-116	286	2	jelilov	PERSON
gujaf-116	286	3	isik	GPE
gujaf-116	286	4	a., & akyuz	ORG
gujaf-116	286	5	m. monetary policy	ORG
gujaf-116	286	6	nigeria	GPE
gujaf-116	287	1	the journal of middle east	ORG
gujaf-116	287	2	north africa	GPE
gujaf-116	287	3	6(10	CARDINAL
gujaf-116	287	4	19	CARDINAL
gujaf-116	287	5	r. b.	PERSON
gujaf-116	287	6	i., & studnicka	ORG
gujaf-116	287	7	z.	PERSON
gujaf-116	287	8	2018	DATE
gujaf-116	288	1	eu	ORG
gujaf-116	288	2	591	CARDINAL
gujaf-116	289	1	esri	ORG
gujaf-116	290	1	dibia n. o. &	ORG
gujaf-116	290	2	j. c.	PERSON
gujaf-116	290	3	2019	DATE
gujaf-116	291	1	nigeria	GPE
gujaf-116	292	1	3(2	CARDINAL
gujaf-116	292	2	111	CARDINAL
gujaf-116	292	3	n. o., & onwuchekwa	ORG
gujaf-116	292	4	j. c.	PERSON
gujaf-116	292	5	2019	DATE
gujaf-116	293	1	nigeria	GPE
gujaf-116	294	1	4(3	CARDINAL
gujaf-116	294	2	145	CARDINAL
gujaf-116	295	1	c. j.	PERSON
gujaf-116	295	2	2017	CARDINAL
gujaf-116	296	1	nigeria	GPE
gujaf-116	297	1	3(3	CARDINAL
gujaf-116	297	2	1	CARDINAL
gujaf-116	298	1	fernando	PERSON
gujaf-116	298	2	s. e. r. r. a. n. o.	PERSON
gujaf-116	298	3	2009	DATE
gujaf-116	300	1	içinde	CARDINAL
gujaf-116	300	2	wlodzimierz nykiel	PERSON
gujaf-116	300	3	wolters kluwer	ORG
gujaf-116	300	4	warszawa	ORG
gujaf-116	300	5	136-150	CARDINAL
gujaf-116	301	1	george, c. & bariyima	ORG
gujaf-116	302	1	2015	CARDINAL
gujaf-116	303	1	nigeria	GPE
gujaf-116	304	1	daily sun	PERSON
gujaf-116	304	2	6	CARDINAL
gujaf-116	305	1	gumo	PERSON
gujaf-116	305	2	m. s.	PERSON
gujaf-116	305	3	2013	DATE
gujaf-116	306	1	kenya	GPE
gujaf-116	306	2	university of nairobi	ORG
gujaf-116	307	1	9	CARDINAL
gujaf-116	307	2	ilugbusi	ORG
gujaf-116	307	3	s. b.	PERSON
gujaf-116	307	4	2017	CARDINAL
gujaf-116	308	1	nigeria	GPE
gujaf-116	309	1	adekunle ajasin university journal of financial & social issues	ORG
gujaf-116	309	2	3	CARDINAL
gujaf-116	309	3	1	CARDINAL
gujaf-116	309	4	2017	CARDINAL
gujaf-116	309	5	177	CARDINAL
gujaf-116	309	6	190	CARDINAL
gujaf-116	309	7	inam	GPE
gujaf-116	309	8	u. s., & ime	ORG
gujaf-116	309	9	b. s.	PERSON
gujaf-116	309	10	2017	CARDINAL
gujaf-116	310	1	nigeria	GPE
gujaf-116	310	2	nigeria	GPE
gujaf-116	311	1	social sciences research journal	ORG
gujaf-116	311	2	4(6	CARDINAL
gujaf-116	312	1	izedonmi	PERSON
gujaf-116	312	2	f. i. o.	PERSON
gujaf-116	312	3	j. a.	PERSON
gujaf-116	312	4	2014	DATE
gujaf-116	313	1	nigeria	GPE
gujaf-116	314	1	british journal of economics	ORG
gujaf-116	314	2	management & trade	ORG
gujaf-116	314	3	4(12	CARDINAL
gujaf-116	314	4	19992007	DATE
gujaf-116	315	1	john	PERSON
gujaf-116	315	2	2011	DATE
gujaf-116	318	1	jones	PERSON
gujaf-116	318	2	e.	GPE
gujaf-116	318	3	ihendinihu	PERSON
gujaf-116	318	4	j. u., & nwaiwu	ORG
gujaf-116	318	5	j. n.	PERSON
gujaf-116	318	6	2015	DATE
gujaf-116	319	1	nigeria	GPE
gujaf-116	320	1	6(1	CARDINAL
gujaf-116	320	2	40	CARDINAL
gujaf-116	321	1	mallampally	ORG
gujaf-116	322	1	1999	DATE
gujaf-116	324	1	finance & development	ORG
gujaf-116	324	2	36(001	CARDINAL
gujaf-116	325	1	michael	PERSON
gujaf-116	325	2	2007	DATE
gujaf-116	327	1	30(1	CARDINAL
gujaf-116	327	2	17-31	DATE
gujaf-116	328	1	ngwoke	PERSON
gujaf-116	328	2	o. m.	PERSON
gujaf-116	328	3	2019	DATE
gujaf-116	329	1	2007-2017	DATE
gujaf-116	330	1	5(4	CARDINAL
gujaf-116	330	2	68	CARDINAL
gujaf-116	331	1	njoku	ORG
gujaf-116	332	1	nigerian	NORP
gujaf-116	332	2	1994-2012	DATE
gujaf-116	333	1	2(2	CARDINAL
gujaf-116	333	2	111	CARDINAL
gujaf-116	333	3	m. n., & mathew	PERSON
gujaf-116	333	4	2015	DATE
gujaf-116	334	1	nigeria	GPE
gujaf-116	334	2	ecm	ORG
gujaf-116	335	1	6(6	CARDINAL
gujaf-116	335	2	230	CARDINAL
gujaf-116	336	1	onwuchekwa	PERSON
gujaf-116	336	2	j. c., & aruwa	PERSON
gujaf-116	336	3	s. a.	PERSON
gujaf-116	336	4	2014	DATE
gujaf-116	337	1	nigeria	GPE
gujaf-116	338	1	european journal of accounting	ORG
gujaf-116	338	2	2(8	CARDINAL
gujaf-116	338	3	6269	DATE
gujaf-116	339	1	ordu, a.	ORG
gujaf-116	339	2	2016	DATE
gujaf-116	341	1	11(3	CARDINAL
gujaf-116	341	2	105-112	CARDINAL
gujaf-116	342	1	pesaran	ORG
gujaf-116	342	2	m. h.	PERSON
gujaf-116	342	3	t., & weiner	ORG
gujaf-116	342	4	s. m.	PERSON
gujaf-116	342	5	2004	DATE
gujaf-116	344	1	journal of business & economic statistics	ORG
gujaf-116	344	2	22(2	CARDINAL
gujaf-116	344	3	129	CARDINAL
gujaf-116	345	1	pesaran	ORG
gujaf-116	345	2	m. h.	PERSON
gujaf-116	345	3	r. j.	PERSON
gujaf-116	345	4	2001	DATE
gujaf-116	347	1	16(3	CARDINAL
gujaf-116	347	2	289	CARDINAL
gujaf-116	348	1	shafiq	PERSON
gujaf-116	348	2	m. n.	PERSON
gujaf-116	348	3	l.	GPE
gujaf-116	348	4	bhatti	GPE
gujaf-116	348	5	m. a.	PERSON
gujaf-116	348	6	s.	PERSON
gujaf-116	348	7	2021	CARDINAL
gujaf-116	349	1	pakistan	GPE
gujaf-116	350	1	pakistan	GPE
gujaf-116	350	2	social sciences	ORG
gujaf-116	350	3	9(1	CARDINAL
gujaf-116	350	4	10	CARDINAL
gujaf-116	351	1	r.	NORP
gujaf-116	351	2	kautish	GPE
gujaf-116	351	3	d. s.	PERSON
gujaf-116	351	4	2018	DATE
gujaf-116	352	1	india	GPE
gujaf-116	353	1	22(4	CARDINAL
gujaf-116	353	2	405415	DATE
gujaf-116	354	1	srithilat	ORG
gujaf-116	354	2	k.	PERSON
gujaf-116	354	3	sun	PERSON
gujaf-116	354	4	m.	PERSON
gujaf-116	354	5	2017	DATE
gujaf-116	355	1	lao pdr	PERSON
gujaf-116	355	2	global journal of human-social science	ORG
gujaf-116	355	3	9-15	CARDINAL
gujaf-116	356	1	sule	PERSON
gujaf-116	356	2	d. r.	PERSON
gujaf-116	356	3	1986	DATE
gujaf-116	358	1	crc press	ORG
gujaf-116	359	1	ufoeze	ORG
gujaf-116	359	2	l. o.	PERSON
gujaf-116	359	3	odimgbe	ORG
gujaf-116	359	4	s. o.	PERSON
gujaf-116	359	5	n., & alajekwu	ORG
gujaf-116	359	6	2018	DATE
gujaf-116	360	1	nigeria	GPE
gujaf-116	361	1	spiru haret university	ORG
gujaf-116	361	2	9(1	CARDINAL
gujaf-116	361	3	123-140	CARDINAL
gujaf-116	362	1	m.a&azubike, j.u.b	GPE
gujaf-116	363	1	2016	CARDINAL
gujaf-116	364	1	nigeria	GPE
gujaf-116	365	1	international journal of development	ORG
gujaf-116	365	2	4(3	CARDINAL
gujaf-116	365	3	110	CARDINAL
gujaf-116	365	4	10	CARDINAL
gujaf-116	366	1	1999	DATE
gujaf-116	367	1	2001	DATE
gujaf-116	368	1	un	ORG
gujaf-116	368	2	wahab	PERSON
gujaf-116	368	3	l.	PERSON
gujaf-116	368	4	c.j.	GPE
gujaf-116	368	5	2017	CARDINAL
gujaf-116	368	6	nigeria	GPE
gujaf-116	369	1	3(3	CARDINAL
gujaf-116	369	2	145	CARDINAL
gujaf-116	369	3	2006	DATE
gujaf-116	371	1	quarterly	DATE
gujaf-116	371	2	september	DATE
gujaf-116	372	1	yakasai	ORG
gujaf-116	372	2	a. g.	PERSON
gujaf-116	372	3	2001	DATE
gujaf-116	373	1	third	ORDINAL
gujaf-116	373	2	nigeria	GPE
gujaf-116	374	1	9(3	CARDINAL
gujaf-116	374	2	238	CARDINAL
gujaf-116	375	1	2008	DATE
gujaf-116	375	2	august	DATE
gujaf-116	376	1	fdi	ORG
gujaf-116	377	1	1136	CARDINAL
gujaf-116	379	1	11	CARDINAL