id	sid	eid	entity	type
gujaf-117	1	1	3	CARDINAL
gujaf-117	1	2	1, april	DATE
gujaf-117	1	3	2022	CARDINAL
gujaf-117	1	4	2756-665x	CARDINAL
gujaf-117	1	5	social sciences	ORG
gujaf-117	1	6	federal university gusau	ORG
gujaf-117	1	7	zamfara state	GPE
gujaf-117	1	8	3	CARDINAL
gujaf-117	1	9	1 april	DATE
gujaf-117	1	10	2022	CARDINAL
gujaf-117	1	11	2756-665x	CARDINAL
gujaf-117	1	12	social sciences	ORG
gujaf-117	1	13	federal university gusau	ORG
gujaf-117	1	14	zamfara state	GPE
gujaf-117	2	1	ahmadu bello university press limited	ORG
gujaf-117	2	2	zaria kaduna	PERSON
gujaf-117	2	3	nigeria	GPE
gujaf-117	3	1	08065949711	CARDINAL
gujaf-117	3	2	069-879121	CARDINAL
gujaf-117	4	1	shehu usman hassan department	PERSON
gujaf-117	5	1	muhammad mustapha	PERSON
gujaf-117	5	2	ahmadu bello university	ORG
gujaf-117	5	3	zaria	PERSON
gujaf-117	5	4	kaduna state	GPE
gujaf-117	6	1	umar farouk	PERSON
gujaf-117	6	2	federal university gusau	ORG
gujaf-117	6	3	zamfara state	GPE
gujaf-117	7	1	modu kumshe department of accounting	ORG
gujaf-117	7	2	university of maiduguri	ORG
gujaf-117	7	3	borno	GPE
gujaf-117	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-117	8	2	paul university	ORG
gujaf-117	9	1	prof kabir tahir hamid	PERSON
gujaf-117	9	2	bayero university	ORG
gujaf-117	9	3	kano	ORG
gujaf-117	10	1	prof	PERSON
gujaf-117	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-117	11	2	university of jos	ORG
gujaf-117	12	1	clifford ofurum department of accounting	ORG
gujaf-117	12	2	university of portharcourt	ORG
gujaf-117	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-117	14	2	ahmadu bello university	ORG
gujaf-117	14	3	zaria	PERSON
gujaf-117	15	1	prof	PERSON
gujaf-117	16	1	yusuf	PERSON
gujaf-117	17	1	b. rahman	PERSON
gujaf-117	17	2	lagos state university	ORG
gujaf-117	19	1	suleiman a. s. aruwa	PERSON
gujaf-117	19	2	nasarawa state university	ORG
gujaf-117	19	3	keffi	GPE
gujaf-117	21	1	muhammad junaidu	PERSON
gujaf-117	21	2	kurawa department of accounting	ORG
gujaf-117	21	3	university kano	ORG
gujaf-117	23	1	muhammad habibu sabari department	PERSON
gujaf-117	23	2	ahmadu bello university	ORG
gujaf-117	23	3	zaria	PERSON
gujaf-117	23	4	prof	PERSON
gujaf-117	24	1	okpanachi joshua department of accounting	ORG
gujaf-117	24	2	nigerian defence academy	ORG
gujaf-117	24	3	kaduna	GPE
gujaf-117	26	1	hassan ibrahim department	PERSON
gujaf-117	26	2	ibb university	ORG
gujaf-117	26	3	niger state	GPE
gujaf-117	27	1	prof	PERSON
gujaf-117	28	1	mary okwo department of accounting	ORG
gujaf-117	28	2	enugu state university of science and technology	ORG
gujaf-117	30	1	aminu isah department of accounting	ORG
gujaf-117	30	2	bayero university	ORG
gujaf-117	30	3	kano	ORG
gujaf-117	31	1	prof	PERSON
gujaf-117	32	1	ahmadu bello department of accounting	ORG
gujaf-117	32	2	ahmadu bello university	ORG
gujaf-117	32	3	zaria	PERSON
gujaf-117	33	1	prof	PERSON
gujaf-117	34	1	musa yelwa abubakar department	PERSON
gujaf-117	34	2	usmanu danfodiyo university	ORG
gujaf-117	34	3	sokoto state	ORG
gujaf-117	35	1	salisu abubakar	PERSON
gujaf-117	35	2	ahmadu bello university	ORG
gujaf-117	35	3	zaria	PERSON
gujaf-117	35	4	kaduna state	GPE
gujaf-117	36	1	isaq	PERSON
gujaf-117	36	2	samaila department of accounting	ORG
gujaf-117	36	3	bayero university	ORG
gujaf-117	37	1	fatima	PERSON
gujaf-117	37	2	university of maiduguri	ORG
gujaf-117	37	3	borno	GPE
gujaf-117	38	1	sunusi sa'ad	PERSON
gujaf-117	38	2	dutse	GPE
gujaf-117	38	3	jigawa state	GPE
gujaf-117	39	1	nasiru a. ka’oje	PERSON
gujaf-117	39	2	usmanu danfodiyo university	ORG
gujaf-117	39	3	sokoto	PERSON
gujaf-117	40	1	aminu abdullahi department of accounting	ORG
gujaf-117	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-117	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-117	41	2	nigerian defence academy	ORG
gujaf-117	41	3	kaduna state	GPE
gujaf-117	42	1	dr.	PERSON
gujaf-117	42	2	saidu adamu department of accounting	ORG
gujaf-117	43	1	dr.	PERSON
gujaf-117	43	2	nasiru yunusa department	PERSON
gujaf-117	43	3	ahmadu bello university	ORG
gujaf-117	43	4	zaria	PERSON
gujaf-117	44	1	aisha	PERSON
gujaf-117	44	2	muhammad department	PERSON
gujaf-117	44	3	ahmadu bello university	ORG
gujaf-117	44	4	zaria	PERSON
gujaf-117	45	1	lawal muhammad	PERSON
gujaf-117	45	2	ahmadu bello university	ORG
gujaf-117	45	3	zaria	PERSON
gujaf-117	46	1	farouk	PERSON
gujaf-117	46	2	american university of nigeria	ORG
gujaf-117	46	3	yola	ORG
gujaf-117	47	1	v dr	PERSON
gujaf-117	47	2	bashir umar farouk	PERSON
gujaf-117	47	3	federal university gusau	ORG
gujaf-117	47	4	zamfara state	GPE
gujaf-117	48	1	dr emmanuel omokhuale department	PERSON
gujaf-117	48	2	federal university gusau	ORG
gujaf-117	49	1	state advisory board	ORG
gujaf-117	50	1	kabiru isah	PERSON
gujaf-117	50	2	bayero university kano	ORG
gujaf-117	51	1	bashir	PERSON
gujaf-117	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-117	51	3	sokoto state	ORG
gujaf-117	53	1	muhammad tanko	PERSON
gujaf-117	53	2	kaduna state university	ORG
gujaf-117	53	3	kaduna	GPE
gujaf-117	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-117	54	2	sokoto state	ORG
gujaf-117	56	1	aliyu sulaiman kantudu	PERSON
gujaf-117	56	2	university kano	ORG
gujaf-117	57	1	usman muhammad adam	PERSON
gujaf-117	57	2	federal university gusau	ORG
gujaf-117	57	3	zamfara state	GPE
gujaf-117	58	1	vi	PERSON
gujaf-117	58	2	gusau journal of accounting	ORG
gujaf-117	59	1	two	CARDINAL
gujaf-117	59	2	april and october annually	DATE
gujaf-117	60	1	the department of accounting	ORG
gujaf-117	60	2	social sciences	ORG
gujaf-117	60	3	federal university gusau	ORG
gujaf-117	60	4	zamfara state	GPE
gujaf-117	60	5	nigeria	GPE
gujaf-117	60	6	islamic finance	ORG
gujaf-117	60	7	islamic	NORP
gujaf-117	61	1	english	LANGUAGE
gujaf-117	62	1	more than 15	CARDINAL
gujaf-117	62	2	a4	ORG
gujaf-117	62	3	1.5	CARDINAL
gujaf-117	62	4	12	CARDINAL
gujaf-117	63	1	25 percent	PERCENT
gujaf-117	64	1	5000	CARDINAL
gujaf-117	64	2	more than 250	CARDINAL
gujaf-117	64	3	four	CARDINAL
gujaf-117	65	1	apa 7 th edition	PERSON
gujaf-117	70	1	fcmb	PERSON
gujaf-117	70	2	7278465011	DATE
gujaf-117	70	3	gusau journal of accounting	ORG
gujaf-117	70	4	federal university gusau	ORG
gujaf-117	70	5	zamfara state	GPE
gujaf-117	72	1	+2348069393824	DATE
gujaf-117	72	2	nigerian	NORP
gujaf-117	72	3	abbas usman phd	PERSON
gujaf-117	72	4	shehu usman hassan phd	PERSON
gujaf-117	72	5	1	CARDINAL
gujaf-117	72	6	african	NORP
gujaf-117	73	1	celestine	PERSON
gujaf-117	73	2	phd	PERSON
gujaf-117	73	3	peters ade sanni 22	PERSON
gujaf-117	73	4	nigeria	GPE
gujaf-117	73	5	t. jimoh	GPE
gujaf-117	73	6	john a. attah	PERSON
gujaf-117	74	1	33	CARDINAL
gujaf-117	74	2	nigeria	GPE
gujaf-117	74	3	abdulrahman abubakar	PERSON
gujaf-117	75	1	ahmad bello	PERSON
gujaf-117	75	2	s. a. abdullahi	PERSON
gujaf-117	75	3	dr.	PERSON
gujaf-117	75	4	m. d. tahir 45	PERSON
gujaf-117	75	5	nigeria	GPE
gujaf-117	75	6	mayowa gabriel ajao	PERSON
gujaf-117	75	7	phd	PERSON
gujaf-117	75	8	phd 57	ORG
gujaf-117	75	9	kwara state	GPE
gujaf-117	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-117	75	11	nigeria	GPE
gujaf-117	75	12	munir aliyu saleh	PERSON
gujaf-117	76	1	gbegi daniel orsaa	PERSON
gujaf-117	76	2	ibrahim adamu saleh phd	PERSON
gujaf-117	76	3	81	CARDINAL
gujaf-117	76	4	nigeria	GPE
gujaf-117	76	5	ahmed mohammed	PERSON
gujaf-117	76	6	ademu yahaya	GPE
gujaf-117	76	7	musa zakariya	PERSON
gujaf-117	76	8	95	CARDINAL
gujaf-117	76	9	nigeria	GPE
gujaf-117	76	10	yusuf	GPE
gujaf-117	76	11	dr.	PERSON
gujaf-117	76	12	salisu abubakar	PERSON
gujaf-117	76	13	dr.	PERSON
gujaf-117	76	14	idris ahmed aliyu	PERSON
gujaf-117	76	15	dr.	PERSON
gujaf-117	76	16	aneitie charles dikki 104	PERSON
gujaf-117	76	17	nigeria	GPE
gujaf-117	76	18	daniel ayegbeni	PERSON
gujaf-117	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-117	76	20	115	CARDINAL
gujaf-117	76	21	nigeria kwasau	LOC
gujaf-117	76	22	samuel eniola	PERSON
gujaf-117	76	23	phd	PERSON
gujaf-117	76	24	lateef olumide mustapha phd	PERSON
gujaf-117	76	25	125	CARDINAL
gujaf-117	76	26	non-big4	PERSON
gujaf-117	76	27	nigeria	GPE
gujaf-117	76	28	abdu abubakar	PERSON
gujaf-117	76	29	ishaya luka chechet phd	PERSON
gujaf-117	76	30	badara phd	PERSON
gujaf-117	76	31	136	CARDINAL
gujaf-117	76	32	4	CARDINAL
gujaf-117	76	33	nigerian	NORP
gujaf-117	76	34	mariya mohammed hafiz	PERSON
gujaf-117	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-117	76	36	salisu abubakar phd	PERSON
gujaf-117	76	37	145	CARDINAL
gujaf-117	76	38	nigeria	GPE
gujaf-117	76	39	lawal	GPE
gujaf-117	76	40	phd	PERSON
gujaf-117	76	41	mohammed ibrahim	PERSON
gujaf-117	76	42	phd	PERSON
gujaf-117	76	43	158	CARDINAL
gujaf-117	76	44	nigeria adegbite	PERSON
gujaf-117	76	45	tajudeen	CARDINAL
gujaf-117	76	46	phd	PERSON
gujaf-117	76	47	171	CARDINAL
gujaf-117	76	48	nigeria awotundun	GPE
gujaf-117	76	49	d. a.	PERSON
gujaf-117	76	50	phd	PERSON
gujaf-117	76	51	jinadu	NORP
gujaf-117	76	52	m. y. b.	PERSON
gujaf-117	76	53	s. k.	PERSON
gujaf-117	76	54	phd	PERSON
gujaf-117	76	55	183	CARDINAL
gujaf-117	76	56	nigeria	GPE
gujaf-117	76	57	ibrahim	PERSON
gujaf-117	76	58	kamaldeen	ORG
gujaf-117	76	59	nageri, phd	ORG
gujaf-117	76	60	phd	PERSON
gujaf-117	76	61	194 1	CARDINAL
gujaf-117	76	62	nigeria awotundun	GPE
gujaf-117	76	63	d. a.	PERSON
gujaf-117	76	64	phd.	ORG
gujaf-117	76	65	ojo lagos state	ORG
gujaf-117	76	66	nigeria	GPE
gujaf-117	76	67	jinadu	ORG
gujaf-117	76	68	m. y. b. department	PERSON
gujaf-117	76	69	ojo lagos state	ORG
gujaf-117	76	70	nigeria	GPE
gujaf-117	77	1	s. k.	PERSON
gujaf-117	77	2	phd.	ORG
gujaf-117	77	3	ojo lagos state	ORG
gujaf-117	77	4	nigeria	GPE
gujaf-117	78	1	nigeria	GPE
gujaf-117	79	1	nigeria	GPE
gujaf-117	80	1	nigerian	NORP
gujaf-117	81	1	nigeria	GPE
gujaf-117	81	2	2011	DATE
gujaf-117	81	3	2020	DATE
gujaf-117	82	1	nigeria	GPE
gujaf-117	83	1	nigeria	GPE
gujaf-117	84	1	nigeria	GPE
gujaf-117	84	2	nigeria	GPE
gujaf-117	85	1	1	CARDINAL
gujaf-117	87	1	one	CARDINAL
gujaf-117	87	2	mailto:mybjinadu@gmail.com 2	PRODUCT
gujaf-117	87	3	kim	PERSON
gujaf-117	87	4	stanton, & wallace	ORG
gujaf-117	87	5	2018	DATE
gujaf-117	88	1	goodman	ORG
gujaf-117	88	2	parrott	PERSON
gujaf-117	88	3	ryan	PERSON
gujaf-117	88	4	2020	DATE
gujaf-117	89	1	2021	CARDINAL
gujaf-117	90	1	the united states of america	GPE
gujaf-117	90	2	the united kingdom	GPE
gujaf-117	90	3	belgium	GPE
gujaf-117	90	4	france	GPE
gujaf-117	90	5	2021	CARDINAL
gujaf-117	91	1	ghana	GPE
gujaf-117	91	2	nigeria	GPE
gujaf-117	91	3	cameroon	GPE
gujaf-117	91	4	south africa	GPE
gujaf-117	91	5	african development bank	ORG
gujaf-117	91	6	2021	CARDINAL
gujaf-117	93	1	rashi	ORG
gujaf-117	93	2	amalina	ORG
gujaf-117	93	3	abdullah	PERSON
gujaf-117	93	4	2021	CARDINAL
gujaf-117	93	5	blair & stout	ORG
gujaf-117	93	6	2017	DATE
gujaf-117	95	1	loay	GPE
gujaf-117	95	2	jamal, & mah'd	ORG
gujaf-117	95	3	2018	DATE
gujaf-117	96	1	mang'unyi, 2011	DATE
gujaf-117	97	1	aguilera	PERSON
gujaf-117	97	2	2018	DATE
gujaf-117	100	1	udungeri	ORG
gujaf-117	100	2	2018	DATE
gujaf-117	100	3	nigeria	GPE
gujaf-117	101	1	nigeria	GPE
gujaf-117	101	2	2020	DATE
gujaf-117	102	1	nigerian	NORP
gujaf-117	102	2	nigerian	NORP
gujaf-117	103	1	nigeria	GPE
gujaf-117	103	2	the past couple of years	DATE
gujaf-117	103	3	usunobun & omoghosa	ORG
gujaf-117	103	4	2019	DATE
gujaf-117	104	1	3	CARDINAL
gujaf-117	105	1	2020	DATE
gujaf-117	105	2	jarbou	GPE
gujaf-117	105	3	abu-serdaneh	GPE
gujaf-117	105	4	latif mahd	PERSON
gujaf-117	105	5	2018	DATE
gujaf-117	105	6	hodgkinson	PERSON
gujaf-117	105	7	jaafar	ORG
gujaf-117	105	8	2019	DATE
gujaf-117	105	9	koehn	PERSON
gujaf-117	105	10	2019	DATE
gujaf-117	105	11	2018	DATE
gujaf-117	105	12	ng’ang’a	ORG
gujaf-117	105	13	2017	CARDINAL
gujaf-117	107	1	nigeria	GPE
gujaf-117	108	1	nigeria	GPE
gujaf-117	109	1	nigeria	GPE
gujaf-117	109	2	i.	PERSON
gujaf-117	109	3	nigeria	GPE
gujaf-117	109	4	nigeria	GPE
gujaf-117	109	5	nigeria	GPE
gujaf-117	109	6	nigeria	GPE
gujaf-117	109	7	nigeria	GPE
gujaf-117	109	8	2	CARDINAL
gujaf-117	110	1	2018	DATE
gujaf-117	111	1	ng’ang’a	ORG
gujaf-117	111	2	2017	CARDINAL
gujaf-117	112	1	2019	DATE
gujaf-117	116	1	4	CARDINAL
gujaf-117	117	1	richard freeman	PERSON
gujaf-117	117	2	1984	DATE
gujaf-117	118	1	1984	DATE
gujaf-117	119	1	freeman	ORG
gujaf-117	119	2	1984	DATE
gujaf-117	122	1	2020	DATE
gujaf-117	124	1	asri	ORG
gujaf-117	124	2	2017	CARDINAL
gujaf-117	124	3	san martin-reyna	PERSON
gujaf-117	124	4	2018	DATE
gujaf-117	124	5	2020	DATE
gujaf-117	126	1	maswadeh	PERSON
gujaf-117	126	2	2018	DATE
gujaf-117	126	3	jordanian	NORP
gujaf-117	128	1	jordanian	NORP
gujaf-117	129	1	saona	GPE
gujaf-117	129	2	muro	GPE
gujaf-117	129	3	alvarado	GPE
gujaf-117	129	4	2020	DATE
gujaf-117	131	1	hanan	PERSON
gujaf-117	131	2	muhammad	PERSON
gujaf-117	131	3	2016	DATE
gujaf-117	132	1	tobin	ORG
gujaf-117	133	1	abdolreza	PERSON
gujaf-117	133	2	2016	CARDINAL
gujaf-117	133	3	2014	DATE
gujaf-117	136	1	jensen	PERSON
gujaf-117	138	1	mwanzia	PERSON
gujaf-117	138	2	2017	CARDINAL
gujaf-117	141	1	5	CARDINAL
gujaf-117	141	2	nigeria	GPE
gujaf-117	143	1	3	CARDINAL
gujaf-117	143	2	2011	DATE
gujaf-117	143	3	2020	DATE
gujaf-117	144	1	33	CARDINAL
gujaf-117	144	2	12	CARDINAL
gujaf-117	144	3	nigeria	GPE
gujaf-117	146	1	1	CARDINAL
gujaf-117	146	2	1	CARDINAL
gujaf-117	146	3	between 1-5	CARDINAL
gujaf-117	146	4	zero	CARDINAL
gujaf-117	146	5	less than 20%	PERCENT
gujaf-117	146	6	npm	ORG
gujaf-117	146	7	100	CARDINAL
gujaf-117	146	8	2022	CARDINAL
gujaf-117	146	9	two	CARDINAL
gujaf-117	151	1	gh	ORG
gujaf-117	151	2	6	CARDINAL
gujaf-117	151	3	one	CARDINAL
gujaf-117	153	1	1	CARDINAL
gujaf-117	153	2	two	CARDINAL
gujaf-117	153	3	f(sshit	ORG
gujaf-117	155	1	2	CARDINAL
gujaf-117	155	2	three	CARDINAL
gujaf-117	155	3	bsit	PERSON
gujaf-117	156	1	2	CARDINAL
gujaf-117	156	2	mh	ORG
gujaf-117	156	3	eps npm bs	PERSON
gujaf-117	156	4	15.2298	CARDINAL
gujaf-117	156	5	1.97209	MONEY
gujaf-117	157	1	27.2417	CARDINAL
gujaf-117	157	2	27.865672	CARDINAL
gujaf-117	157	3	2.445641	ORG
gujaf-117	157	4	7.908765	MONEY
gujaf-117	157	5	3104.0	CARDINAL
gujaf-117	157	6	28.07476	CARDINAL
gujaf-117	157	7	697.6	CARDINAL
gujaf-117	159	1	752.3	CARDINAL
gujaf-117	159	2	2.865590	CARDINAL
gujaf-117	160	1	1.943249	MONEY
gujaf-117	160	2	11.81121	CARDINAL
gujaf-117	160	3	18.97404	CARDINAL
gujaf-117	160	4	3.302873	ORG
gujaf-117	160	5	3.732919	MONEY
gujaf-117	160	6	jarque-bera	PERSON
gujaf-117	160	7	35.89709	CARDINAL
gujaf-117	161	1	5.352289	CARDINAL
gujaf-117	161	2	120	CARDINAL
gujaf-117	161	3	120	CARDINAL
gujaf-117	161	4	120	CARDINAL
gujaf-117	161	5	120	CARDINAL
gujaf-117	161	6	120	CARDINAL
gujaf-117	161	7	2022	CARDINAL
gujaf-117	161	8	npf	ORG
gujaf-117	161	9	less than 5%	PERCENT
gujaf-117	161	10	3	CARDINAL
gujaf-117	161	11	1 1.76	CARDINAL
gujaf-117	161	12	0.155 1 1.82	QUANTITY
gujaf-117	161	13	mh	ORG
gujaf-117	161	14	0.341 1 1.13	CARDINAL
gujaf-117	161	15	2022	CARDINAL
gujaf-117	161	16	7	CARDINAL
gujaf-117	161	17	3	CARDINAL
gujaf-117	161	18	0.8	CARDINAL
gujaf-117	163	1	4	CARDINAL
gujaf-117	163	2	one	CARDINAL
gujaf-117	163	3	1.717	CARDINAL
gujaf-117	163	4	0.326	CARDINAL
gujaf-117	164	1	2.546	CARDINAL
gujaf-117	164	2	0.032	CARDINAL
gujaf-117	164	3	0.011	CARDINAL
gujaf-117	164	4	0.126	CARDINAL
gujaf-117	165	1	0.032	CARDINAL
gujaf-117	165	2	0.933	CARDINAL
gujaf-117	165	3	3.024	CARDINAL
gujaf-117	165	4	1.094	CARDINAL
gujaf-117	166	1	3.216	CARDINAL
gujaf-117	166	2	0.010	CARDINAL
gujaf-117	166	3	0.317	CARDINAL
gujaf-117	167	1	0.060	CARDINAL
gujaf-117	167	2	0.019	CARDINAL
gujaf-117	167	3	0.089	CARDINAL
gujaf-117	168	1	0.021	CARDINAL
gujaf-117	168	2	0.826	CARDINAL
gujaf-117	168	3	0.032	CARDINAL
gujaf-117	168	4	1.046	CARDINAL
gujaf-117	169	1	0.103	CARDINAL
gujaf-117	169	2	0.482	CARDINAL
gujaf-117	169	3	0.361	CARDINAL
gujaf-117	170	1	0.045	CARDINAL
gujaf-117	170	2	0.223	CARDINAL
gujaf-117	171	1	0.664	CARDINAL
gujaf-117	171	2	2.158	CARDINAL
gujaf-117	172	1	0.349	CARDINAL
gujaf-117	172	2	75.677	CARDINAL
gujaf-117	172	3	36.942	CARDINAL
gujaf-117	173	1	3.532	CARDINAL
gujaf-117	173	2	0.046	CARDINAL
gujaf-117	173	3	13.66	CARDINAL
gujaf-117	174	1	0.799} -1.440	MONEY
gujaf-117	174	2	2.846	CARDINAL
gujaf-117	175	1	0.884	CARDINAL
gujaf-117	175	2	lagrange	GPE
gujaf-117	175	3	2	CARDINAL
gujaf-117	175	4	1	CARDINAL
gujaf-117	175	5	37.72	CARDINAL
gujaf-117	175	6	0.0010	CARDINAL
gujaf-117	175	7	2	CARDINAL
gujaf-117	175	8	1	CARDINAL
gujaf-117	175	9	5.46	CARDINAL
gujaf-117	175	10	0.0097	CARDINAL
gujaf-117	175	11	2	CARDINAL
gujaf-117	175	12	1	CARDINAL
gujaf-117	176	1	114.53	CARDINAL
gujaf-117	176	2	0.0021	CARDINAL
gujaf-117	176	3	29.18	CARDINAL
gujaf-117	176	4	0.0152	CARDINAL
gujaf-117	176	5	27.30	CARDINAL
gujaf-117	177	1	113.60	CARDINAL
gujaf-117	177	2	0.0063	CARDINAL
gujaf-117	177	3	23.14	CARDINAL
gujaf-117	177	4	wald	PERSON
gujaf-117	177	5	5.54	CARDINAL
gujaf-117	177	6	9.62	CARDINAL
gujaf-117	177	7	1.368	CARDINAL
gujaf-117	177	8	0.735	CARDINAL
gujaf-117	177	9	120	CARDINAL
gujaf-117	177	10	120	CARDINAL
gujaf-117	177	11	120	CARDINAL
gujaf-117	177	12	2 0.42 0.18 0.21	QUANTITY
gujaf-117	178	1	10%	PERCENT
gujaf-117	178	2	5% and 1%	PERCENT
gujaf-117	179	1	4	CARDINAL
gujaf-117	179	2	1	CARDINAL
gujaf-117	180	1	nigeria	GPE
gujaf-117	181	1	one	CARDINAL
gujaf-117	182	1	5	CARDINAL
gujaf-117	182	2	two	CARDINAL
gujaf-117	182	3	1.217 0.616 0.838	MONEY
gujaf-117	182	4	0.198	CARDINAL
gujaf-117	182	5	0.111	CARDINAL
gujaf-117	183	1	4.321	CARDINAL
gujaf-117	184	1	3.278	CARDINAL
gujaf-117	185	1	2.934	CARDINAL
gujaf-117	185	2	8	CARDINAL
gujaf-117	185	3	0.018	CARDINAL
gujaf-117	185	4	0.002	CARDINAL
gujaf-117	185	5	0.050	CARDINAL
gujaf-117	185	6	0.147	CARDINAL
gujaf-117	187	1	2.983	CARDINAL
gujaf-117	188	1	0.087	CARDINAL
gujaf-117	188	2	0.028	CARDINAL
gujaf-117	188	3	0.069	CARDINAL
gujaf-117	188	4	1.405	CARDINAL
gujaf-117	188	5	0.534	CARDINAL
gujaf-117	188	6	0.325	CARDINAL
gujaf-117	189	1	4.032	CARDINAL
gujaf-117	190	1	0.093	CARDINAL
gujaf-117	190	2	0.048	CARDINAL
gujaf-117	190	3	176.26	CARDINAL
gujaf-117	190	4	102.886	MONEY
gujaf-117	190	5	54.42	CARDINAL
gujaf-117	190	6	19.40	CARDINAL
gujaf-117	190	7	9.190	CARDINAL
gujaf-117	191	1	2.156	CARDINAL
gujaf-117	192	1	0.021	CARDINAL
gujaf-117	192	2	1.821	CARDINAL
gujaf-117	192	3	0.002	CARDINAL
gujaf-117	193	1	0.910	CARDINAL
gujaf-117	193	2	0.036	CARDINAL
gujaf-117	193	3	2	CARDINAL
gujaf-117	193	4	1	CARDINAL
gujaf-117	194	1	12.63	CARDINAL
gujaf-117	194	2	2	CARDINAL
gujaf-117	194	3	1	CARDINAL
gujaf-117	195	1	14.78	CARDINAL
gujaf-117	195	2	2	CARDINAL
gujaf-117	195	3	1	CARDINAL
gujaf-117	195	4	22.94	CARDINAL
gujaf-117	195	5	0.0331	ORG
gujaf-117	195	6	0.0017	CARDINAL
gujaf-117	195	7	0.0002	CARDINAL
gujaf-117	195	8	1.75	CARDINAL
gujaf-117	195	9	4.98	CARDINAL
gujaf-117	195	10	2.94	CARDINAL
gujaf-117	195	11	0.6732	CARDINAL
gujaf-117	195	12	0.3671	MONEY
gujaf-117	195	13	36.89	CARDINAL
gujaf-117	195	14	wald	PERSON
gujaf-117	195	15	22.58	CARDINAL
gujaf-117	195	16	18.73	CARDINAL
gujaf-117	195	17	0.358	CARDINAL
gujaf-117	195	18	0.231	CARDINAL
gujaf-117	195	19	120	CARDINAL
gujaf-117	195	20	120	CARDINAL
gujaf-117	195	21	120	CARDINAL
gujaf-117	195	22	2	CARDINAL
gujaf-117	195	23	npm	ORG
gujaf-117	196	1	10%	PERCENT
gujaf-117	196	2	5% and 1%	PERCENT
gujaf-117	197	1	5	CARDINAL
gujaf-117	197	2	two	CARDINAL
gujaf-117	197	3	two	CARDINAL
gujaf-117	199	1	nigeria	GPE
gujaf-117	200	1	two	CARDINAL
gujaf-117	201	1	6	CARDINAL
gujaf-117	201	2	three	CARDINAL
gujaf-117	201	3	5.450 6.721 3.732 9	MONEY
gujaf-117	201	4	1.030	CARDINAL
gujaf-117	201	5	1.155	CARDINAL
gujaf-117	201	6	1.057	CARDINAL
gujaf-117	202	1	6.342	CARDINAL
gujaf-117	202	2	3.753	CARDINAL
gujaf-117	202	3	4.964	CARDINAL
gujaf-117	202	4	0.007	CARDINAL
gujaf-117	202	5	0.001	CARDINAL
gujaf-117	202	6	0.002	CARDINAL
gujaf-117	202	7	3.060	CARDINAL
gujaf-117	202	8	1.040	CARDINAL
gujaf-117	202	9	4.546	CARDINAL
gujaf-117	202	10	9.967	CARDINAL
gujaf-117	203	1	7.352	CARDINAL
gujaf-117	205	1	0.030	CARDINAL
gujaf-117	205	2	0.910	CARDINAL
gujaf-117	205	3	0.910	CARDINAL
gujaf-117	205	4	5.570	CARDINAL
gujaf-117	205	5	7.447	CARDINAL
gujaf-117	205	6	1.570	CARDINAL
gujaf-117	205	7	3.46	CARDINAL
gujaf-117	205	8	3.469	CARDINAL
gujaf-117	206	1	3.452	CARDINAL
gujaf-117	206	2	2.012	CARDINAL
gujaf-117	207	1	3.211	CARDINAL
gujaf-117	207	2	0.013	CARDINAL
gujaf-117	207	3	0.031	CARDINAL
gujaf-117	207	4	0.036	CARDINAL
gujaf-117	207	5	2.021	CARDINAL
gujaf-117	207	6	9.751	CARDINAL
gujaf-117	207	7	2.159	CARDINAL
gujaf-117	207	8	2.159	CARDINAL
gujaf-117	208	1	0.032	CARDINAL
gujaf-117	209	1	0.837	CARDINAL
gujaf-117	209	2	0.004	CARDINAL
gujaf-117	209	3	0.005	CARDINAL
gujaf-117	209	4	2	CARDINAL
gujaf-117	209	5	1	CARDINAL
gujaf-117	210	1	17.63	CARDINAL
gujaf-117	210	2	2	CARDINAL
gujaf-117	210	3	1	CARDINAL
gujaf-117	210	4	12.74	CARDINAL
gujaf-117	210	5	2	CARDINAL
gujaf-117	210	6	1	CARDINAL
gujaf-117	211	1	14.894	CARDINAL
gujaf-117	211	2	0.064	CARDINAL
gujaf-117	211	3	0.0221	CARDINAL
gujaf-117	211	4	65.02	CARDINAL
gujaf-117	211	5	45.89	CARDINAL
gujaf-117	211	6	97.36	CARDINAL
gujaf-117	211	7	0.0002	CARDINAL
gujaf-117	211	8	0.0015	CARDINAL
gujaf-117	212	1	89.61	CARDINAL
gujaf-117	212	2	wald	PERSON
gujaf-117	212	3	22.87	CARDINAL
gujaf-117	212	4	15.72	CARDINAL
gujaf-117	212	5	0.828	CARDINAL
gujaf-117	212	6	0.391	CARDINAL
gujaf-117	212	7	120	CARDINAL
gujaf-117	212	8	120 adj-r	QUANTITY
gujaf-117	212	9	2	CARDINAL
gujaf-117	212	10	0.255	MONEY
gujaf-117	213	1	10%	PERCENT
gujaf-117	213	2	5% and 1%	PERCENT
gujaf-117	214	1	6	CARDINAL
gujaf-117	215	1	three	CARDINAL
gujaf-117	216	1	5	CARDINAL
gujaf-117	216	2	10	CARDINAL
gujaf-117	217	1	nigeria	GPE
gujaf-117	218	1	nigeria	GPE
gujaf-117	219	1	nigeria	GPE
gujaf-117	219	2	nigeria	GPE
gujaf-117	219	3	nigeria	GPE
gujaf-117	219	4	nigerian	NORP
gujaf-117	219	5	nigeria	GPE
gujaf-117	219	6	nigeria	GPE
gujaf-117	220	1	g.	PERSON
gujaf-117	220	2	2016	DATE
gujaf-117	221	1	tehran stock exchange	ORG
gujaf-117	222	1	4(2	CARDINAL
gujaf-117	222	2	79	CARDINAL
gujaf-117	222	3	97	CARDINAL
gujaf-117	222	4	african development bank	ORG
gujaf-117	222	5	2021	CARDINAL
gujaf-117	223	1	african development bank	ORG
gujaf-117	223	2	2021	CARDINAL
gujaf-117	223	3	aguilera	GPE
gujaf-117	223	4	r. v.	PERSON
gujaf-117	223	5	w. q.	PERSON
gujaf-117	223	6	s. a.	PERSON
gujaf-117	223	7	2018	DATE
gujaf-117	225	1	academy of management review	ORG
gujaf-117	225	2	87–109	ORG
gujaf-117	225	3	asri	ORG
gujaf-117	225	4	m. (2017)	ORG
gujaf-117	226	1	indonesia stock exchange	ORG
gujaf-117	226	2	june 27, 2017	DATE
gujaf-117	227	1	ssrn	PERSON
gujaf-117	227	2	m. m.	PERSON
gujaf-117	227	3	n. m. n. m., abdullah	PERSON
gujaf-117	227	4	w. a. w.	PERSON
gujaf-117	227	5	a. m.	PERSON
gujaf-117	227	6	2019	DATE
gujaf-117	228	1	jordanian	NORP
gujaf-117	229	1	8(3	DATE
gujaf-117	229	2	13–31 enyia	DATE
gujaf-117	229	3	j. o., & udungeri	ORG
gujaf-117	229	4	2018	DATE
gujaf-117	230	1	nigeria	GPE
gujaf-117	231	1	6(7	CARDINAL
gujaf-117	231	2	44	CARDINAL
gujaf-117	231	3	r.e.	PERSON
gujaf-117	231	4	1984	DATE
gujaf-117	233	1	boston	GPE
gujaf-117	233	2	pitman publishing inc goodman	ORG
gujaf-117	233	3	l.	GPE
gujaf-117	233	4	parrott	PERSON
gujaf-117	233	5	j., ryan	PERSON
gujaf-117	233	6	b., & zandi	ORG
gujaf-117	233	7	2020	DATE
gujaf-117	235	1	hanan	PERSON
gujaf-117	235	2	m.	PERSON
gujaf-117	235	3	a. m.	PERSON
gujaf-117	235	4	z. a.	PERSON
gujaf-117	235	5	2016	DATE
gujaf-117	236	1	chinese	NORP
gujaf-117	237	1	4(6	CARDINAL
gujaf-117	237	2	1-8	QUANTITY
gujaf-117	237	3	https://dx.doi.org/10.2139/ssrn.2993110	NORP
gujaf-117	237	4	11	CARDINAL
gujaf-117	237	5	l. s.	PERSON
gujaf-117	237	6	abu-serdaneh	PERSON
gujaf-117	237	7	j., & latif mahd	ORG
gujaf-117	237	8	o. a.	PERSON
gujaf-117	237	9	2018	DATE
gujaf-117	238	1	jordanian	NORP
gujaf-117	239	1	asian journal of accounting & governance	ORG
gujaf-117	239	2	9(2	CARDINAL
gujaf-117	239	3	1–10	CARDINAL
gujaf-117	240	1	kao	PERSON
gujaf-117	240	2	hodgkinson	PERSON
gujaf-117	240	3	l., & jaafar	ORG
gujaf-117	240	4	a.	PERSON
gujaf-117	240	5	2019	DATE
gujaf-117	241	1	taiwan	GPE
gujaf-117	242	1	189–216	CARDINAL
gujaf-117	243	1	kim	PERSON
gujaf-117	243	2	y. s.	PERSON
gujaf-117	243	3	s. m.	PERSON
gujaf-117	243	4	stanton	PERSON
gujaf-117	243	5	r., & wallace	ORG
gujaf-117	243	6	2018	DATE
gujaf-117	245	1	brookings	PERSON
gujaf-117	245	2	347	CARDINAL
gujaf-117	245	3	428	CARDINAL
gujaf-117	245	4	m., & santomero	ORG
gujaf-117	245	5	a. m.	PERSON
gujaf-117	245	6	2018	DATE
gujaf-117	247	1	35(5	CARDINAL
gujaf-117	247	2	1235-1244	CARDINAL
gujaf-117	247	3	s. j.	PERSON
gujaf-117	247	4	jamal	GPE
gujaf-117	247	5	a. s.	PERSON
gujaf-117	247	6	2018	DATE
gujaf-117	248	1	jordanian	NORP
gujaf-117	249	1	https://www.semanticscholar.org/paper/ownershipstructure-impact-on-jordanian-banks'-loayjamal/77c578fec2e5f6bc7a760d6ca4c291f9db29579b#citing-papers mang’unyi	PERSON
gujaf-117	249	2	e. e. (	PERSON
gujaf-117	249	3	2011	DATE
gujaf-117	250	1	kenya	GPE
gujaf-117	251	1	international journal of business administration	ORG
gujaf-117	251	2	2(3	CARDINAL
gujaf-117	251	3	2–18	CARDINAL
gujaf-117	251	4	maswadeh	ORG
gujaf-117	251	5	s. (2018	ORG
gujaf-117	253	1	48-60	CARDINAL
gujaf-117	253	2	2021	CARDINAL
gujaf-117	255	1	annual	DATE
gujaf-117	256	1	g. g.	PERSON
gujaf-117	256	2	t. m.	PERSON
gujaf-117	256	3	2018	DATE
gujaf-117	257	1	kenya	GPE
gujaf-117	258	1	social sciences research journal	ORG
gujaf-117	258	2	302	CARDINAL
gujaf-117	259	1	ng’ang’a	ORG
gujaf-117	259	2	2017	CARDINAL
gujaf-117	260	1	the nairobi securities exchange	ORG
gujaf-117	260	2	kenya	GPE
gujaf-117	261	1	ph.d	ORG
gujaf-117	262	1	jomo kenyatta university of technology	ORG
gujaf-117	263	1	oluba	GPE
gujaf-117	263	2	b. c.	PERSON
gujaf-117	263	3	2020	DATE
gujaf-117	264	1	nigeria	GPE
gujaf-117	265	1	a. a.	PERSON
gujaf-117	265	2	2014	DATE
gujaf-117	266	1	nigeria	GPE
gujaf-117	266	2	nigeria	GPE
gujaf-117	267	1	international journal of business and management	ORG
gujaf-117	267	2	9(8	CARDINAL
gujaf-117	267	3	133	CARDINAL
gujaf-117	267	4	m. m.	PERSON
gujaf-117	267	5	2020	DATE
gujaf-117	269	1	719–737	CARDINAL
gujaf-117	269	2	martin reyna	PERSON
gujaf-117	269	3	j. m.	PERSON
gujaf-117	269	4	2018	DATE
gujaf-117	270	1	the mexican stock exchange	ORG
gujaf-117	271	1	journal of economics	ORG
gujaf-117	271	2	23(46	CARDINAL
gujaf-117	271	3	289	CARDINAL
gujaf-117	271	4	muro	GPE
gujaf-117	271	5	l.	GPE
gujaf-117	271	6	san martín	PERSON
gujaf-117	271	7	carlos c.	PERSON
gujaf-117	271	8	2020	DATE
gujaf-117	271	9	chile	GPE
gujaf-117	271	10	spain	GPE
gujaf-117	272	1	33(1	CARDINAL
gujaf-117	272	2	2138-2170	CARDINAL
gujaf-117	272	3	h. o., & omoghosa	ORG
gujaf-117	272	4	j. a.	PERSON
gujaf-117	272	5	2019	DATE
