id	sid	eid	entity	type
gujaf-118	1	1	3	CARDINAL
gujaf-118	1	2	1, april	DATE
gujaf-118	1	3	2022	CARDINAL
gujaf-118	1	4	2756-665x	CARDINAL
gujaf-118	1	5	social sciences	ORG
gujaf-118	1	6	federal university gusau	ORG
gujaf-118	1	7	zamfara state	GPE
gujaf-118	1	8	3	CARDINAL
gujaf-118	1	9	1 april	DATE
gujaf-118	1	10	2022	CARDINAL
gujaf-118	1	11	2756-665x	CARDINAL
gujaf-118	1	12	social sciences	ORG
gujaf-118	1	13	federal university gusau	ORG
gujaf-118	1	14	zamfara state	GPE
gujaf-118	2	1	ahmadu bello university press limited	ORG
gujaf-118	2	2	zaria kaduna	PERSON
gujaf-118	2	3	nigeria	GPE
gujaf-118	3	1	08065949711	CARDINAL
gujaf-118	3	2	069-879121	CARDINAL
gujaf-118	4	1	shehu usman hassan mailto:abupress2013@gmail.com iii department	PERSON
gujaf-118	5	1	muhammad mustapha	PERSON
gujaf-118	5	2	ahmadu bello university	ORG
gujaf-118	5	3	zaria	PERSON
gujaf-118	5	4	kaduna state	GPE
gujaf-118	6	1	umar farouk	PERSON
gujaf-118	6	2	federal university gusau	ORG
gujaf-118	6	3	zamfara state	GPE
gujaf-118	7	1	modu kumshe department of accounting	ORG
gujaf-118	7	2	university of maiduguri	ORG
gujaf-118	7	3	borno	GPE
gujaf-118	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-118	8	2	paul university	ORG
gujaf-118	9	1	prof kabir tahir hamid	PERSON
gujaf-118	9	2	bayero university	ORG
gujaf-118	9	3	kano	ORG
gujaf-118	10	1	prof	PERSON
gujaf-118	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-118	11	2	university of jos	ORG
gujaf-118	12	1	clifford ofurum department of accounting	ORG
gujaf-118	12	2	university of portharcourt	ORG
gujaf-118	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-118	14	2	ahmadu bello university	ORG
gujaf-118	14	3	zaria	PERSON
gujaf-118	15	1	prof	PERSON
gujaf-118	16	1	yusuf	PERSON
gujaf-118	17	1	b. rahman	PERSON
gujaf-118	17	2	lagos state university	ORG
gujaf-118	19	1	suleiman a. s. aruwa	PERSON
gujaf-118	19	2	nasarawa state university	ORG
gujaf-118	19	3	keffi	GPE
gujaf-118	21	1	muhammad junaidu	PERSON
gujaf-118	21	2	kurawa department of accounting	ORG
gujaf-118	21	3	university kano	ORG
gujaf-118	23	1	muhammad habibu sabari department	PERSON
gujaf-118	23	2	ahmadu bello university	ORG
gujaf-118	23	3	zaria	PERSON
gujaf-118	23	4	prof	PERSON
gujaf-118	24	1	okpanachi joshua department of accounting	ORG
gujaf-118	24	2	nigerian defence academy	ORG
gujaf-118	24	3	kaduna	GPE
gujaf-118	25	1	hassan ibrahim department	PERSON
gujaf-118	25	2	ibb university	ORG
gujaf-118	25	3	niger state	GPE
gujaf-118	27	1	mary okwo department of accounting	ORG
gujaf-118	27	2	enugu state university of science and technology	ORG
gujaf-118	29	1	aminu isah department of accounting	ORG
gujaf-118	29	2	bayero university	ORG
gujaf-118	29	3	kano	ORG
gujaf-118	30	1	prof	PERSON
gujaf-118	31	1	ahmadu bello department of accounting	ORG
gujaf-118	31	2	ahmadu bello university	ORG
gujaf-118	31	3	zaria	PERSON
gujaf-118	32	1	prof	PERSON
gujaf-118	33	1	musa yelwa abubakar department	PERSON
gujaf-118	33	2	usmanu danfodiyo university	ORG
gujaf-118	33	3	sokoto state	ORG
gujaf-118	34	1	salisu abubakar	PERSON
gujaf-118	34	2	ahmadu bello university	ORG
gujaf-118	34	3	zaria	PERSON
gujaf-118	34	4	kaduna state	GPE
gujaf-118	35	1	isaq	PERSON
gujaf-118	35	2	samaila department of accounting	ORG
gujaf-118	35	3	bayero university	ORG
gujaf-118	36	1	fatima	PERSON
gujaf-118	36	2	university of maiduguri	ORG
gujaf-118	36	3	borno	GPE
gujaf-118	37	1	sunusi sa'ad	PERSON
gujaf-118	37	2	dutse	GPE
gujaf-118	37	3	jigawa state	GPE
gujaf-118	38	1	nasiru a. ka’oje	PERSON
gujaf-118	38	2	usmanu danfodiyo university	ORG
gujaf-118	38	3	sokoto	PERSON
gujaf-118	39	1	aminu abdullahi department of accounting	ORG
gujaf-118	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-118	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-118	40	2	nigerian defence academy	ORG
gujaf-118	40	3	kaduna state	GPE
gujaf-118	41	1	dr.	PERSON
gujaf-118	41	2	saidu adamu department of accounting	ORG
gujaf-118	42	1	dr.	PERSON
gujaf-118	42	2	nasiru yunusa department	PERSON
gujaf-118	42	3	ahmadu bello university	ORG
gujaf-118	42	4	zaria	PERSON
gujaf-118	43	1	aisha	PERSON
gujaf-118	43	2	muhammad department	PERSON
gujaf-118	43	3	ahmadu bello university	ORG
gujaf-118	43	4	zaria	PERSON
gujaf-118	44	1	lawal muhammad	PERSON
gujaf-118	44	2	ahmadu bello university	ORG
gujaf-118	44	3	zaria	PERSON
gujaf-118	45	1	farouk	PERSON
gujaf-118	45	2	american university of nigeria	ORG
gujaf-118	45	3	yola	ORG
gujaf-118	46	1	bashir umar farouk	PERSON
gujaf-118	46	2	federal university gusau	ORG
gujaf-118	46	3	zamfara state	GPE
gujaf-118	47	1	emmanuel omokhuale	PERSON
gujaf-118	47	2	federal university gusau	ORG
gujaf-118	48	1	state advisory board	ORG
gujaf-118	49	1	kabiru isah	PERSON
gujaf-118	49	2	bayero university kano	ORG
gujaf-118	50	1	bashir	PERSON
gujaf-118	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-118	50	3	sokoto state	ORG
gujaf-118	52	1	muhammad tanko	PERSON
gujaf-118	52	2	kaduna state university	ORG
gujaf-118	52	3	kaduna	GPE
gujaf-118	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-118	53	2	sokoto state	ORG
gujaf-118	55	1	aliyu sulaiman kantudu	PERSON
gujaf-118	55	2	university kano	ORG
gujaf-118	56	1	usman muhammad adam	PERSON
gujaf-118	56	2	federal university gusau	ORG
gujaf-118	56	3	zamfara state	GPE
gujaf-118	57	1	vi	PERSON
gujaf-118	57	2	gusau journal of accounting	ORG
gujaf-118	58	1	two	CARDINAL
gujaf-118	58	2	april and october annually	DATE
gujaf-118	59	1	the department of accounting	ORG
gujaf-118	59	2	social sciences	ORG
gujaf-118	59	3	federal university gusau	ORG
gujaf-118	59	4	zamfara state	GPE
gujaf-118	59	5	nigeria	GPE
gujaf-118	59	6	islamic finance	ORG
gujaf-118	59	7	islamic	NORP
gujaf-118	60	1	english	LANGUAGE
gujaf-118	61	1	more than 15	CARDINAL
gujaf-118	61	2	a4	ORG
gujaf-118	61	3	1.5	CARDINAL
gujaf-118	61	4	12	CARDINAL
gujaf-118	62	1	25 percent	PERCENT
gujaf-118	63	1	5000	CARDINAL
gujaf-118	63	2	more than 250	CARDINAL
gujaf-118	63	3	four	CARDINAL
gujaf-118	64	1	apa 7 th edition	PERSON
gujaf-118	69	1	fcmb	PERSON
gujaf-118	69	2	7278465011	DATE
gujaf-118	69	3	gusau journal of accounting	ORG
gujaf-118	69	4	federal university gusau	ORG
gujaf-118	69	5	zamfara state	GPE
gujaf-118	71	1	+2348069393824	DATE
gujaf-118	71	2	nigerian	NORP
gujaf-118	71	3	abbas usman phd	PERSON
gujaf-118	71	4	shehu usman hassan phd	PERSON
gujaf-118	71	5	1	CARDINAL
gujaf-118	71	6	african	NORP
gujaf-118	72	1	celestine	PERSON
gujaf-118	72	2	phd	PERSON
gujaf-118	72	3	peters ade sanni 22	PERSON
gujaf-118	72	4	nigeria	GPE
gujaf-118	72	5	t. jimoh	GPE
gujaf-118	72	6	john a. attah	PERSON
gujaf-118	73	1	33	CARDINAL
gujaf-118	73	2	nigeria	GPE
gujaf-118	73	3	abdulrahman abubakar	PERSON
gujaf-118	74	1	ahmad bello	PERSON
gujaf-118	74	2	s. a. abdullahi	PERSON
gujaf-118	74	3	dr.	PERSON
gujaf-118	74	4	m. d. tahir 45	PERSON
gujaf-118	74	5	nigeria	GPE
gujaf-118	74	6	mayowa gabriel ajao	PERSON
gujaf-118	74	7	phd	PERSON
gujaf-118	74	8	phd 57	ORG
gujaf-118	74	9	kwara state	GPE
gujaf-118	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-118	74	11	nigeria	GPE
gujaf-118	74	12	munir aliyu saleh	PERSON
gujaf-118	75	1	gbegi daniel orsaa	PERSON
gujaf-118	75	2	ibrahim adamu saleh phd	PERSON
gujaf-118	75	3	81	CARDINAL
gujaf-118	75	4	nigeria	GPE
gujaf-118	75	5	ahmed mohammed	PERSON
gujaf-118	75	6	ademu yahaya	GPE
gujaf-118	75	7	musa zakariya	PERSON
gujaf-118	75	8	95	CARDINAL
gujaf-118	75	9	nigeria	GPE
gujaf-118	75	10	yusuf	GPE
gujaf-118	75	11	dr.	PERSON
gujaf-118	75	12	salisu abubakar	PERSON
gujaf-118	75	13	dr.	PERSON
gujaf-118	75	14	idris ahmed aliyu	PERSON
gujaf-118	75	15	dr.	PERSON
gujaf-118	75	16	aneitie charles dikki 104	PERSON
gujaf-118	75	17	nigeria	GPE
gujaf-118	75	18	daniel ayegbeni	PERSON
gujaf-118	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-118	75	20	115	CARDINAL
gujaf-118	75	21	nigeria kwasau	LOC
gujaf-118	75	22	samuel eniola	PERSON
gujaf-118	75	23	phd	PERSON
gujaf-118	75	24	lateef olumide mustapha phd	PERSON
gujaf-118	75	25	125	CARDINAL
gujaf-118	75	26	non-big4	PERSON
gujaf-118	75	27	nigeria	GPE
gujaf-118	75	28	abdu abubakar	PERSON
gujaf-118	75	29	ishaya luka chechet phd	PERSON
gujaf-118	75	30	badara phd	PERSON
gujaf-118	75	31	136	CARDINAL
gujaf-118	75	32	4	CARDINAL
gujaf-118	75	33	nigerian	NORP
gujaf-118	75	34	mariya mohammed hafiz	PERSON
gujaf-118	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-118	75	36	salisu abubakar phd	PERSON
gujaf-118	75	37	145	CARDINAL
gujaf-118	75	38	nigeria	GPE
gujaf-118	75	39	lawal	GPE
gujaf-118	75	40	phd	PERSON
gujaf-118	75	41	mohammed ibrahim	PERSON
gujaf-118	75	42	phd	PERSON
gujaf-118	75	43	158	CARDINAL
gujaf-118	75	44	nigeria adegbite	PERSON
gujaf-118	75	45	tajudeen	CARDINAL
gujaf-118	75	46	phd	PERSON
gujaf-118	75	47	171	CARDINAL
gujaf-118	75	48	nigeria awotundun	GPE
gujaf-118	75	49	d. a.	PERSON
gujaf-118	75	50	phd	PERSON
gujaf-118	75	51	jinadu	NORP
gujaf-118	75	52	m. y. b.	PERSON
gujaf-118	75	53	s. k.	PERSON
gujaf-118	75	54	phd	PERSON
gujaf-118	75	55	183	CARDINAL
gujaf-118	75	56	nigeria	GPE
gujaf-118	75	57	ibrahim	PERSON
gujaf-118	75	58	kamaldeen	ORG
gujaf-118	75	59	nageri, phd	ORG
gujaf-118	75	60	phd	PERSON
gujaf-118	75	61	194 1	CARDINAL
gujaf-118	75	62	non-big4	PERSON
gujaf-118	75	63	nigeria	GPE
gujaf-118	75	64	abdu abubakar	PERSON
gujaf-118	75	65	abu business school ahmadu bello university	ORG
gujaf-118	75	66	zaria	PERSON
gujaf-118	76	1	ishaya luka chechet	PERSON
gujaf-118	76	2	phd	PERSON
gujaf-118	76	3	abu business school ahmadu bello university	ORG
gujaf-118	76	4	zaria.	PERSON
gujaf-118	77	1	saidu badara phd department of accounting	ORG
gujaf-118	77	2	abu business school ahmadu bello university	ORG
gujaf-118	77	3	zaria	PERSON
gujaf-118	78	1	yunusa nasiru	PERSON
gujaf-118	78	2	phd department of accounting	ORG
gujaf-118	78	3	abu business school ahmadu bello university	ORG
gujaf-118	78	4	zaria	PERSON
gujaf-118	79	1	non-big4	PERSON
gujaf-118	79	2	nigeria	GPE
gujaf-118	80	1	161	CARDINAL
gujaf-118	80	2	the period 2014	DATE
gujaf-118	81	1	154	CARDINAL
gujaf-118	82	1	annual	DATE
gujaf-118	84	1	first	ORDINAL
gujaf-118	86	1	cbn	ORG
gujaf-118	86	2	sec	ORG
gujaf-118	88	1	1	CARDINAL
gujaf-118	91	1	2	CARDINAL
gujaf-118	92	1	levitt	PERSON
gujaf-118	92	2	1998	DATE
gujaf-118	93	1	2020	DATE
gujaf-118	94	1	2016	DATE
gujaf-118	94	2	chaudhry & sam	ORG
gujaf-118	94	3	2014	DATE
gujaf-118	96	1	saraswati &	ORG
gujaf-118	96	2	2018	DATE
gujaf-118	96	3	aruwa & naburgi	ORG
gujaf-118	96	4	2015	DATE
gujaf-118	96	5	elbakry	ORG
gujaf-118	96	6	2016	DATE
gujaf-118	97	1	nonbig4	ORG
gujaf-118	97	2	nigeria	GPE
gujaf-118	101	1	nonbig4	ORG
gujaf-118	101	2	nigeria	GPE
gujaf-118	102	1	nigeria	GPE
gujaf-118	103	1	non-big4	PERSON
gujaf-118	103	2	nigeria	GPE
gujaf-118	104	1	non-big4	PERSON
gujaf-118	104	2	nigeria	GPE
gujaf-118	105	1	nigeria	GPE
gujaf-118	105	2	the period 2014	DATE
gujaf-118	107	1	three	CARDINAL
gujaf-118	107	2	four	CARDINAL
gujaf-118	107	3	five	CARDINAL
gujaf-118	108	1	2	CARDINAL
gujaf-118	109	1	2013	DATE
gujaf-118	109	2	trabelsi & trabelsi	ORG
gujaf-118	109	3	2014	DATE
gujaf-118	109	4	2015	DATE
gujaf-118	109	5	ahmet, & irene	ORG
gujaf-118	109	6	2020	DATE
gujaf-118	109	7	2019	DATE
gujaf-118	109	8	trabelsi & trabelsi	ORG
gujaf-118	109	9	2014	DATE
gujaf-118	110	1	saraswati	ORG
gujaf-118	110	2	2018	DATE
gujaf-118	110	3	2016	CARDINAL
gujaf-118	110	4	enang	PERSON
gujaf-118	110	5	2015	DATE
gujaf-118	110	6	suadiye	ORG
gujaf-118	110	7	2012	DATE
gujaf-118	110	8	3	CARDINAL
gujaf-118	111	1	balakrishnan	GPE
gujaf-118	111	2	2016	DATE
gujaf-118	112	1	2015	DATE
gujaf-118	112	2	2015	DATE
gujaf-118	112	3	elbakry	ORG
gujaf-118	112	4	2016	DATE
gujaf-118	113	1	non-big4	PERSON
gujaf-118	113	2	nigeria	GPE
gujaf-118	113	3	nigeria	GPE
gujaf-118	113	4	nigeria	GPE
gujaf-118	116	1	two	CARDINAL
gujaf-118	122	1	3	CARDINAL
gujaf-118	123	1	161	CARDINAL
gujaf-118	123	2	nigeria	GPE
gujaf-118	123	3	2014-2019	DATE
gujaf-118	124	1	154	CARDINAL
gujaf-118	126	1	non-big4	PERSON
gujaf-118	126	2	nigeria	GPE
gujaf-118	126	3	multiple linear	ORG
gujaf-118	127	1	first	ORDINAL
gujaf-118	127	2	nigeria	GPE
gujaf-118	128	1	second	ORDINAL
gujaf-118	128	2	nigeria	GPE
gujaf-118	129	1	4	CARDINAL
gujaf-118	131	1	1	CARDINAL
gujaf-118	131	2	the end of march	DATE
gujaf-118	131	3	de klerk	PERSON
gujaf-118	131	4	2017	CARDINAL
gujaf-118	132	1	2016	DATE
gujaf-118	132	2	sullubawa	ORG
gujaf-118	132	3	2015	DATE
gujaf-118	132	4	2022	CARDINAL
gujaf-118	133	1	langrangian	NORP
gujaf-118	134	1	4	CARDINAL
gujaf-118	135	1	2	CARDINAL
gujaf-118	135	2	max	PERSON
gujaf-118	136	1	dev n	PERSON
gujaf-118	136	2	445	CARDINAL
gujaf-118	136	3	1.7517	MONEY
gujaf-118	136	4	371	CARDINAL
gujaf-118	136	5	0.19 3747.5	CARDINAL
gujaf-118	136	6	197.0455 371	CARDINAL
gujaf-118	136	7	2	CARDINAL
gujaf-118	136	8	0.000	CARDINAL
gujaf-118	136	9	n313	ORG
gujaf-118	136	10	12.251	CARDINAL
gujaf-118	136	11	38.890	CARDINAL
gujaf-118	137	1	some years	DATE
gujaf-118	139	1	33.89	CARDINAL
gujaf-118	140	1	5	CARDINAL
gujaf-118	140	2	1.75	MONEY
gujaf-118	140	3	496.47	MONEY
gujaf-118	140	4	n 25.83	ORG
gujaf-118	141	1	n496.47 kobo	ORG
gujaf-118	142	1	25.8348	CARDINAL
gujaf-118	142	2	n1.75 kobo	ORG
gujaf-118	143	1	0.19	CARDINAL
gujaf-118	143	2	n 3,747.5 kobo	ORG
gujaf-118	144	1	19	CARDINAL
gujaf-118	145	1	nigeria	GPE
gujaf-118	145	2	n 25.83 kobo	ORG
gujaf-118	148	1	3	CARDINAL
gujaf-118	148	2	two	CARDINAL
gujaf-118	148	3	max	PERSON
gujaf-118	149	1	dev n	PERSON
gujaf-118	149	2	139.5934 453	QUANTITY
gujaf-118	149	3	460	CARDINAL
gujaf-118	149	4	2.3551	CARDINAL
gujaf-118	149	5	2022	CARDINAL
gujaf-118	149	6	4.2	CARDINAL
gujaf-118	149	7	two	CARDINAL
gujaf-118	149	8	0.21	CARDINAL
gujaf-118	149	9	39.7849	CARDINAL
gujaf-118	149	10	139.5934	CARDINAL
gujaf-118	150	1	0.21	CARDINAL
gujaf-118	154	1	1352	CARDINAL
gujaf-118	155	1	92.3781	CARDINAL
gujaf-118	155	2	15.2470	CARDINAL
gujaf-118	156	1	n -0.01978kobo	ORG
gujaf-118	156	2	n 2.3551kobo	ORG
gujaf-118	156	3	n0.1517 kobo	ORG
gujaf-118	157	1	n-19 kobo	ORG
gujaf-118	158	1	nigeria	GPE
gujaf-118	158	2	15kobo	CARDINAL
gujaf-118	159	1	32	CARDINAL
gujaf-118	159	2	6	CARDINAL
gujaf-118	164	1	first	ORDINAL
gujaf-118	164	2	less than 10	CARDINAL
gujaf-118	167	1	4.3	CARDINAL
gujaf-118	167	2	1	CARDINAL
gujaf-118	167	3	2	CARDINAL
gujaf-118	168	1	coeff	PERSON
gujaf-118	169	1	2.7201 2.83 0.005 35.3769	MONEY
gujaf-118	169	2	0.036	CARDINAL
gujaf-118	169	3	0.45 15.15	MONEY
gujaf-118	170	1	666.5	CARDINAL
gujaf-118	170	2	0.21 8.07 0.000 4441	QUANTITY
gujaf-118	170	3	2022	CARDINAL
gujaf-118	170	4	4.3	CARDINAL
gujaf-118	170	5	15.15	CARDINAL
gujaf-118	170	6	0.000	CARDINAL
gujaf-118	170	7	1%	PERCENT
gujaf-118	171	1	45%	PERCENT
gujaf-118	171	2	eps, bvp	ORG
gujaf-118	171	3	45%	PERCENT
gujaf-118	171	4	55%	PERCENT
gujaf-118	172	1	two	CARDINAL
gujaf-118	172	2	21 percent	PERCENT
gujaf-118	172	3	21 percent	PERCENT
gujaf-118	173	1	8.07	CARDINAL
gujaf-118	173	2	one percent	PERCENT
gujaf-118	173	3	0.000	CARDINAL
gujaf-118	173	4	two	CARDINAL
gujaf-118	174	1	6.4423	CARDINAL
gujaf-118	174	2	0.000	CARDINAL
gujaf-118	174	3	1%	PERCENT
gujaf-118	174	4	one percent	PERCENT
gujaf-118	176	1	second	ORDINAL
gujaf-118	176	2	0.788	CARDINAL
gujaf-118	176	3	0.000	CARDINAL
gujaf-118	178	1	788	CARDINAL
gujaf-118	180	1	two	CARDINAL
gujaf-118	182	1	bvp	ORG
gujaf-118	182	2	0.2275	CARDINAL
gujaf-118	182	3	0.012	CARDINAL
gujaf-118	184	1	five percent	PERCENT
gujaf-118	185	1	every five percent	PERCENT
gujaf-118	185	2	22	CARDINAL
gujaf-118	187	1	second	ORDINAL
gujaf-118	187	2	0.036	CARDINAL
gujaf-118	188	1	five percent	PERCENT
gujaf-118	189	1	five percent	PERCENT
gujaf-118	190	1	every five percent	PERCENT
gujaf-118	191	1	2019	DATE
gujaf-118	191	2	2015	DATE
gujaf-118	191	3	aruwa & naburgi	ORG
gujaf-118	191	4	2015	DATE
gujaf-118	192	1	non-big4	PERSON
gujaf-118	192	2	nigeria	GPE
gujaf-118	193	1	two	CARDINAL
gujaf-118	194	1	5	CARDINAL
gujaf-118	196	1	nigeria	GPE
gujaf-118	197	1	non-big4	PERSON
gujaf-118	197	2	nigeria	GPE
gujaf-118	198	1	cbn	ORG
gujaf-118	198	2	sec	ORG
gujaf-118	199	1	w. h.	PERSON
gujaf-118	199	2	1968	DATE
gujaf-118	200	1	annual	DATE
gujaf-118	201	1	journal of accounting	ORG
gujaf-118	201	2	6(3	CARDINAL
gujaf-118	201	3	67	CARDINAL
gujaf-118	202	1	bengi	PERSON
gujaf-118	202	2	c. ahmet	PERSON
gujaf-118	202	3	irene	PERSON
gujaf-118	202	4	g. w.	PERSON
gujaf-118	202	5	2020	DATE
gujaf-118	202	6	31(4	CARDINAL
gujaf-118	202	7	8298	DATE
gujaf-118	203	1	busari	PERSON
gujaf-118	203	2	k.	PERSON
gujaf-118	203	3	2019	DATE
gujaf-118	204	1	nigeria	GPE
gujaf-118	205	1	ahmadu bello university	ORG
gujaf-118	205	2	zaria	PERSON
gujaf-118	206	1	chaudhry	PERSON
gujaf-118	206	2	m. i.	PERSON
gujaf-118	206	3	a. g.	PERSON
gujaf-118	206	4	2014	DATE
gujaf-118	207	1	8	CARDINAL
gujaf-118	208	1	24(23	CARDINAL
gujaf-118	208	2	1515–1527	DATE
gujaf-118	209	1	2018	DATE
gujaf-118	212	1	n.b.	GPE
gujaf-118	212	2	2015	CARDINAL
gujaf-118	213	1	3(10	CARDINAL
gujaf-118	213	2	328	CARDINAL
gujaf-118	214	1	2020	DATE
gujaf-118	216	1	16	CARDINAL
gujaf-118	216	2	2	CARDINAL
gujaf-118	216	3	6686	DATE
gujaf-118	217	1	levitt, a.	ORG
gujaf-118	217	2	1998	DATE
gujaf-118	218	1	the new york university	ORG
gujaf-118	218	2	new york	GPE
gujaf-118	218	3	s.	PERSON
gujaf-118	218	4	2013	DATE
gujaf-118	219	1	nigeria	GPE
gujaf-118	219	2	adamawa state university	ORG
gujaf-118	219	3	1(2	CARDINAL
gujaf-118	219	4	1-6	CARDINAL
gujaf-118	221	1	2012	DATE
gujaf-118	222	1	nigerian stock exchange factbook	ORG
gujaf-118	222	2	j. (1995	ORG
gujaf-118	223	1	11,661–688	CARDINAL
gujaf-118	224	1	j.	PERSON
gujaf-118	224	2	2016	DATE
gujaf-118	225	1	nigeria	GPE
gujaf-118	225	2	international journal of innovative research	ORG
gujaf-118	225	3	3	CARDINAL
gujaf-118	225	4	4	CARDINAL
gujaf-118	225	5	prihatni r.	PERSON
gujaf-118	225	6	b.	GPE
gujaf-118	225	7	saraswati	ORG
gujaf-118	225	8	e. &	ORG
gujaf-118	225	9	2018	DATE
gujaf-118	226	1	indonesia stock exchange	ORG
gujaf-118	226	2	academy of accounting	ORG
gujaf-118	226	3	22	CARDINAL
gujaf-118	226	4	3	CARDINAL
gujaf-118	226	5	1	CARDINAL
gujaf-118	226	6	2014	DATE
gujaf-118	227	1	turkey	GPE
gujaf-118	227	2	301	CARDINAL
gujaf-118	227	3	n. k.	PERSON
gujaf-118	227	4	2015	DATE
gujaf-118	228	1	standard (ifrs	ORG
gujaf-118	228	2	nigeria	GPE
gujaf-118	228	3	9(4	CARDINAL
gujaf-118	228	4	1-16	CARDINAL
gujaf-118	229	1	trabelsi	PERSON
gujaf-118	229	2	n.s & trabelsi	ORG
gujaf-118	229	3	m.	PERSON
gujaf-118	229	4	2014	DATE
gujaf-118	230	1	uae	GPE
gujaf-118	230	2	dubai	GPE
gujaf-118	230	3	4	CARDINAL
gujaf-118	230	4	4	CARDINAL
gujaf-118	230	5	60–71	CARDINAL
gujaf-118	230	6	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241 umoren	ORG
gujaf-118	230	7	enang	PERSON
gujaf-118	230	8	e.r.	GPE
gujaf-118	230	9	2015	CARDINAL
gujaf-118	231	1	nigerian	NORP
gujaf-118	231	2	4(1	CARDINAL
gujaf-118	231	3	1	CARDINAL
gujaf-118	231	4	doi:105923/ji.ijfa20150401.01 uwuigbe	ORG
gujaf-118	231	5	o. r.	PERSON
gujaf-118	231	6	j.	PERSON
gujaf-118	231	7	e. e.	PERSON
gujaf-118	231	8	o. a.	PERSON
gujaf-118	232	1	2016	DATE
gujaf-118	233	1	nigeria	GPE
gujaf-118	233	2	11(4	DATE
gujaf-118	233	3	135	CARDINAL
gujaf-118	233	4	143	CARDINAL
gujaf-118	234	1	xu	PERSON
gujaf-118	234	2	w., & qi	ORG
gujaf-118	234	3	2017	CARDINAL
gujaf-118	235	1	china	GPE
gujaf-118	235	2	9(6	CARDINAL
gujaf-118	237	1	m., de klerk	PERSON
gujaf-118	237	2	m. & oberholster	ORG
gujaf-118	237	3	2017	CARDINAL
gujaf-118	238	1	annual	DATE
gujaf-118	238	2	south african journal of economic and management sciences	ORG
gujaf-118	239	1	https://doi.org/10.4102/sajems.v20i1.1498	PERSON