id	sid	eid	entity	type
gujaf-119	1	1	3	CARDINAL
gujaf-119	1	2	1, april	DATE
gujaf-119	1	3	2022	CARDINAL
gujaf-119	1	4	2756-665x	CARDINAL
gujaf-119	1	5	social sciences	ORG
gujaf-119	1	6	federal university gusau	ORG
gujaf-119	1	7	zamfara state	GPE
gujaf-119	1	8	3	CARDINAL
gujaf-119	1	9	1 april	DATE
gujaf-119	1	10	2022	CARDINAL
gujaf-119	1	11	2756-665x	CARDINAL
gujaf-119	1	12	social sciences	ORG
gujaf-119	1	13	federal university gusau	ORG
gujaf-119	1	14	zamfara state	GPE
gujaf-119	2	1	ahmadu bello university press limited	ORG
gujaf-119	2	2	zaria kaduna	PERSON
gujaf-119	2	3	nigeria	GPE
gujaf-119	3	1	08065949711	CARDINAL
gujaf-119	3	2	069-879121	CARDINAL
gujaf-119	4	1	shehu usman hassan mailto:abupress2013@gmail.com iii department	PERSON
gujaf-119	5	1	muhammad mustapha	PERSON
gujaf-119	5	2	ahmadu bello university	ORG
gujaf-119	5	3	zaria	PERSON
gujaf-119	5	4	kaduna state	GPE
gujaf-119	6	1	umar farouk	PERSON
gujaf-119	6	2	federal university gusau	ORG
gujaf-119	6	3	zamfara state	GPE
gujaf-119	7	1	modu kumshe department of accounting	ORG
gujaf-119	7	2	university of maiduguri	ORG
gujaf-119	7	3	borno	GPE
gujaf-119	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-119	8	2	paul university	ORG
gujaf-119	9	1	prof kabir tahir hamid	PERSON
gujaf-119	9	2	bayero university	ORG
gujaf-119	9	3	kano	ORG
gujaf-119	10	1	prof	PERSON
gujaf-119	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-119	11	2	university of jos	ORG
gujaf-119	12	1	clifford ofurum department of accounting	ORG
gujaf-119	12	2	university of portharcourt	ORG
gujaf-119	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-119	14	2	ahmadu bello university	ORG
gujaf-119	14	3	zaria	PERSON
gujaf-119	15	1	prof	PERSON
gujaf-119	16	1	yusuf	PERSON
gujaf-119	17	1	b. rahman	PERSON
gujaf-119	17	2	lagos state university	ORG
gujaf-119	19	1	suleiman a. s. aruwa	PERSON
gujaf-119	19	2	nasarawa state university	ORG
gujaf-119	19	3	keffi	GPE
gujaf-119	21	1	muhammad junaidu	PERSON
gujaf-119	21	2	kurawa department of accounting	ORG
gujaf-119	21	3	university kano	ORG
gujaf-119	23	1	muhammad habibu sabari department	PERSON
gujaf-119	23	2	ahmadu bello university	ORG
gujaf-119	23	3	zaria	PERSON
gujaf-119	23	4	prof	PERSON
gujaf-119	24	1	okpanachi joshua department of accounting	ORG
gujaf-119	24	2	nigerian defence academy	ORG
gujaf-119	24	3	kaduna	GPE
gujaf-119	25	1	hassan ibrahim department	PERSON
gujaf-119	25	2	ibb university	ORG
gujaf-119	25	3	niger state	GPE
gujaf-119	27	1	mary okwo department of accounting	ORG
gujaf-119	27	2	enugu state university of science and technology	ORG
gujaf-119	29	1	aminu isah department of accounting	ORG
gujaf-119	29	2	bayero university	ORG
gujaf-119	29	3	kano	ORG
gujaf-119	30	1	prof	PERSON
gujaf-119	31	1	ahmadu bello department of accounting	ORG
gujaf-119	31	2	ahmadu bello university	ORG
gujaf-119	31	3	zaria	PERSON
gujaf-119	32	1	prof	PERSON
gujaf-119	33	1	musa yelwa abubakar department	PERSON
gujaf-119	33	2	usmanu danfodiyo university	ORG
gujaf-119	33	3	sokoto state	ORG
gujaf-119	34	1	salisu abubakar	PERSON
gujaf-119	34	2	ahmadu bello university	ORG
gujaf-119	34	3	zaria	PERSON
gujaf-119	34	4	kaduna state	GPE
gujaf-119	35	1	isaq	PERSON
gujaf-119	35	2	samaila department of accounting	ORG
gujaf-119	35	3	bayero university	ORG
gujaf-119	36	1	fatima	PERSON
gujaf-119	36	2	university of maiduguri	ORG
gujaf-119	36	3	borno	GPE
gujaf-119	37	1	sunusi sa'ad	PERSON
gujaf-119	37	2	dutse	GPE
gujaf-119	37	3	jigawa state	GPE
gujaf-119	38	1	nasiru a. ka’oje	PERSON
gujaf-119	38	2	usmanu danfodiyo university	ORG
gujaf-119	38	3	sokoto	PERSON
gujaf-119	39	1	aminu abdullahi department of accounting	ORG
gujaf-119	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-119	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-119	40	2	nigerian defence academy	ORG
gujaf-119	40	3	kaduna state	GPE
gujaf-119	41	1	dr.	PERSON
gujaf-119	41	2	saidu adamu department of accounting	ORG
gujaf-119	42	1	dr.	PERSON
gujaf-119	42	2	nasiru yunusa department	PERSON
gujaf-119	42	3	ahmadu bello university	ORG
gujaf-119	42	4	zaria	PERSON
gujaf-119	43	1	aisha	PERSON
gujaf-119	43	2	muhammad department	PERSON
gujaf-119	43	3	ahmadu bello university	ORG
gujaf-119	43	4	zaria	PERSON
gujaf-119	44	1	lawal muhammad	PERSON
gujaf-119	44	2	ahmadu bello university	ORG
gujaf-119	44	3	zaria	PERSON
gujaf-119	45	1	farouk	PERSON
gujaf-119	45	2	american university of nigeria	ORG
gujaf-119	45	3	yola	ORG
gujaf-119	46	1	bashir umar farouk	PERSON
gujaf-119	46	2	federal university gusau	ORG
gujaf-119	46	3	zamfara state	GPE
gujaf-119	47	1	emmanuel omokhuale	PERSON
gujaf-119	47	2	federal university gusau	ORG
gujaf-119	48	1	state advisory board	ORG
gujaf-119	49	1	kabiru isah	PERSON
gujaf-119	49	2	bayero university kano	ORG
gujaf-119	50	1	bashir	PERSON
gujaf-119	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-119	50	3	sokoto state	ORG
gujaf-119	52	1	muhammad tanko	PERSON
gujaf-119	52	2	kaduna state university	ORG
gujaf-119	52	3	kaduna	GPE
gujaf-119	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-119	53	2	sokoto state	ORG
gujaf-119	55	1	aliyu sulaiman kantudu	PERSON
gujaf-119	55	2	university kano	ORG
gujaf-119	56	1	usman muhammad adam	PERSON
gujaf-119	56	2	federal university gusau	ORG
gujaf-119	56	3	zamfara state	GPE
gujaf-119	57	1	vi	PERSON
gujaf-119	57	2	gusau journal of accounting	ORG
gujaf-119	58	1	two	CARDINAL
gujaf-119	58	2	april and october annually	DATE
gujaf-119	59	1	the department of accounting	ORG
gujaf-119	59	2	social sciences	ORG
gujaf-119	59	3	federal university gusau	ORG
gujaf-119	59	4	zamfara state	GPE
gujaf-119	59	5	nigeria	GPE
gujaf-119	59	6	islamic finance	ORG
gujaf-119	59	7	islamic	NORP
gujaf-119	60	1	english	LANGUAGE
gujaf-119	61	1	more than 15	CARDINAL
gujaf-119	61	2	a4	ORG
gujaf-119	61	3	1.5	CARDINAL
gujaf-119	61	4	12	CARDINAL
gujaf-119	62	1	25 percent	PERCENT
gujaf-119	63	1	5000	CARDINAL
gujaf-119	63	2	more than 250	CARDINAL
gujaf-119	63	3	four	CARDINAL
gujaf-119	64	1	apa 7 th edition	PERSON
gujaf-119	69	1	fcmb	PERSON
gujaf-119	69	2	7278465011	DATE
gujaf-119	69	3	gusau journal of accounting	ORG
gujaf-119	69	4	federal university gusau	ORG
gujaf-119	69	5	zamfara state	GPE
gujaf-119	71	1	+2348069393824	DATE
gujaf-119	71	2	nigerian	NORP
gujaf-119	71	3	abbas usman phd	PERSON
gujaf-119	71	4	shehu usman hassan phd	PERSON
gujaf-119	71	5	1	CARDINAL
gujaf-119	71	6	african	NORP
gujaf-119	72	1	celestine	PERSON
gujaf-119	72	2	phd	PERSON
gujaf-119	72	3	peters ade sanni 22	PERSON
gujaf-119	72	4	nigeria	GPE
gujaf-119	72	5	t. jimoh	GPE
gujaf-119	72	6	john a. attah	PERSON
gujaf-119	73	1	33	CARDINAL
gujaf-119	73	2	nigeria	GPE
gujaf-119	73	3	abdulrahman abubakar	PERSON
gujaf-119	74	1	ahmad bello	PERSON
gujaf-119	74	2	s. a. abdullahi	PERSON
gujaf-119	74	3	dr.	PERSON
gujaf-119	74	4	m. d. tahir 45	PERSON
gujaf-119	74	5	nigeria	GPE
gujaf-119	74	6	mayowa gabriel ajao	PERSON
gujaf-119	74	7	phd	PERSON
gujaf-119	74	8	phd 57	ORG
gujaf-119	74	9	kwara state	GPE
gujaf-119	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-119	74	11	nigeria	GPE
gujaf-119	74	12	munir aliyu saleh	PERSON
gujaf-119	75	1	gbegi daniel orsaa	PERSON
gujaf-119	75	2	ibrahim adamu saleh phd	PERSON
gujaf-119	75	3	81	CARDINAL
gujaf-119	75	4	nigeria	GPE
gujaf-119	75	5	ahmed mohammed	PERSON
gujaf-119	75	6	ademu yahaya	GPE
gujaf-119	75	7	musa zakariya	PERSON
gujaf-119	75	8	95	CARDINAL
gujaf-119	75	9	nigeria	GPE
gujaf-119	75	10	yusuf	GPE
gujaf-119	75	11	dr.	PERSON
gujaf-119	75	12	salisu abubakar	PERSON
gujaf-119	75	13	dr.	PERSON
gujaf-119	75	14	idris ahmed aliyu	PERSON
gujaf-119	75	15	dr.	PERSON
gujaf-119	75	16	aneitie charles dikki 104	PERSON
gujaf-119	75	17	nigeria	GPE
gujaf-119	75	18	daniel ayegbeni	PERSON
gujaf-119	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-119	75	20	115	CARDINAL
gujaf-119	75	21	nigeria kwasau	LOC
gujaf-119	75	22	samuel eniola	PERSON
gujaf-119	75	23	phd	PERSON
gujaf-119	75	24	lateef olumide mustapha phd	PERSON
gujaf-119	75	25	125	CARDINAL
gujaf-119	75	26	non-big4	PERSON
gujaf-119	75	27	nigeria	GPE
gujaf-119	75	28	abdu abubakar	PERSON
gujaf-119	75	29	ishaya luka chechet phd	PERSON
gujaf-119	75	30	badara phd	PERSON
gujaf-119	75	31	136	CARDINAL
gujaf-119	75	32	4	CARDINAL
gujaf-119	75	33	nigerian	NORP
gujaf-119	75	34	mariya mohammed hafiz	PERSON
gujaf-119	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-119	75	36	salisu abubakar phd	PERSON
gujaf-119	75	37	145	CARDINAL
gujaf-119	75	38	nigeria	GPE
gujaf-119	75	39	lawal	GPE
gujaf-119	75	40	phd	PERSON
gujaf-119	75	41	mohammed ibrahim	PERSON
gujaf-119	75	42	phd	PERSON
gujaf-119	75	43	158	CARDINAL
gujaf-119	75	44	nigeria adegbite	PERSON
gujaf-119	75	45	tajudeen	CARDINAL
gujaf-119	75	46	phd	PERSON
gujaf-119	75	47	171	CARDINAL
gujaf-119	75	48	nigeria awotundun	GPE
gujaf-119	75	49	d. a.	PERSON
gujaf-119	75	50	phd	PERSON
gujaf-119	75	51	jinadu	NORP
gujaf-119	75	52	m. y. b.	PERSON
gujaf-119	75	53	s. k.	PERSON
gujaf-119	75	54	phd	PERSON
gujaf-119	75	55	183	CARDINAL
gujaf-119	75	56	nigeria	GPE
gujaf-119	75	57	ibrahim	PERSON
gujaf-119	75	58	kamaldeen	ORG
gujaf-119	75	59	nageri, phd	ORG
gujaf-119	75	60	phd	PERSON
gujaf-119	75	61	194 1	CARDINAL
gujaf-119	75	62	four	CARDINAL
gujaf-119	75	63	nigerian	NORP
gujaf-119	75	64	mariya mohammed hafiz	PERSON
gujaf-119	75	65	bello university	ORG
gujaf-119	75	66	zaria mariyaummi@gmail.com	PERSON
gujaf-119	76	1	muhammad mustapha	PERSON
gujaf-119	76	2	phd department of accounting ahmadu bello university	ORG
gujaf-119	76	3	zaria	PERSON
gujaf-119	77	1	salisu abubakar phd	PERSON
gujaf-119	77	2	department of accounting ahmadu bello university	ORG
gujaf-119	77	3	zaria	PERSON
gujaf-119	78	1	nigeria	GPE
gujaf-119	79	1	ifrs 4	ORG
gujaf-119	79	2	nigeria	GPE
gujaf-119	79	3	the period 2012 to 2020	DATE
gujaf-119	82	1	26	CARDINAL
gujaf-119	82	2	the nigerian stock exchange	ORG
gujaf-119	82	3	31	CARDINAL
gujaf-119	82	4	2020	DATE
gujaf-119	82	5	15	CARDINAL
gujaf-119	84	1	4	CARDINAL
gujaf-119	85	1	ifrs 4	FAC
gujaf-119	85	2	ifrs 4	ORG
gujaf-119	85	3	ifrs 4	FAC
gujaf-119	85	4	ifrs 4	ORG
gujaf-119	85	5	annual	DATE
gujaf-119	86	1	ifrs 4	ORG
gujaf-119	87	1	ifrs 4	DATE
gujaf-119	87	2	1	CARDINAL
gujaf-119	87	3	2009	DATE
gujaf-119	90	1	bolibok	GPE
gujaf-119	90	2	2014	DATE
gujaf-119	91	1	mailto:mariyaummi@gmail.com	ORG
gujaf-119	92	1	2	CARDINAL
gujaf-119	93	1	nobes & parker	ORG
gujaf-119	93	2	2008	DATE
gujaf-119	94	1	alkali & lode	ORG
gujaf-119	94	2	2016	DATE
gujaf-119	96	1	barizah & bakar, 2011	ORG
gujaf-119	97	1	2004	DATE
gujaf-119	97	2	ifrs 4	EVENT
gujaf-119	97	3	2005	DATE
gujaf-119	97	4	ifrs 17	DATE
gujaf-119	97	5	2023	CARDINAL
gujaf-119	98	1	4	CARDINAL
gujaf-119	99	1	ifrs 4	DATE
gujaf-119	99	2	ifrs 4	DATE
gujaf-119	102	1	onyekwelu & ubesie	ORG
gujaf-119	102	2	2016	DATE
gujaf-119	103	1	pricewaterhousecoopers	ORG
gujaf-119	103	2	2015	CARDINAL
gujaf-119	103	3	nigerian	NORP
gujaf-119	104	1	2019	DATE
gujaf-119	106	1	2018	DATE
gujaf-119	107	1	ifrs 4	DATE
gujaf-119	108	1	2018	DATE
gujaf-119	111	1	2017	CARDINAL
gujaf-119	112	1	2018	DATE
gujaf-119	112	2	elbakry	PERSON
gujaf-119	112	3	2017	CARDINAL
gujaf-119	112	4	2018	DATE
gujaf-119	113	1	2019	DATE
gujaf-119	114	1	2018	DATE
gujaf-119	115	1	ifrs 4	ORG
gujaf-119	115	2	wu	PERSON
gujaf-119	115	3	hsu	PERSON
gujaf-119	115	4	2011	DATE
gujaf-119	115	5	taiwan	GPE
gujaf-119	115	6	london	GPE
gujaf-119	116	1	ifrs 4	ORG
gujaf-119	117	1	3	CARDINAL
gujaf-119	119	1	2	CARDINAL
gujaf-119	120	1	1968	DATE
gujaf-119	123	1	2013	DATE
gujaf-119	126	1	umoren & enang	ORG
gujaf-119	126	2	2015	DATE
gujaf-119	127	1	2.1	CARDINAL
gujaf-119	129	1	nigeria	GPE
gujaf-119	129	2	2016	DATE
gujaf-119	129	3	nigerian	NORP
gujaf-119	129	4	sas	ORG
gujaf-119	131	1	nigerian	NORP
gujaf-119	131	2	sas	ORG
gujaf-119	133	1	114	CARDINAL
gujaf-119	133	2	the years 2009	DATE
gujaf-119	133	3	2014	DATE
gujaf-119	133	4	only two years	DATE
gujaf-119	133	5	nigeria	GPE
gujaf-119	135	1	alade	GPE
gujaf-119	135	2	2018	DATE
gujaf-119	135	3	nigeria	GPE
gujaf-119	136	1	three	CARDINAL
gujaf-119	137	1	sixty-nine	CARDINAL
gujaf-119	137	2	69	CARDINAL
gujaf-119	137	3	128	CARDINAL
gujaf-119	137	4	eight-year	DATE
gujaf-119	137	5	2008	DATE
gujaf-119	139	1	91 percent	PERCENT
gujaf-119	141	1	4	CARDINAL
gujaf-119	143	1	ghana	GPE
gujaf-119	143	2	2018	DATE
gujaf-119	143	3	the period 2005 to	DATE
gujaf-119	143	4	2014	DATE
gujaf-119	145	1	ghana	GPE
gujaf-119	146	1	ghana	GPE
gujaf-119	146	2	nigeria	GPE
gujaf-119	146	3	2018	DATE
gujaf-119	147	1	1995	DATE
gujaf-119	147	2	2014	DATE
gujaf-119	148	1	188	CARDINAL
gujaf-119	148	2	sri lanka	GPE
gujaf-119	150	1	rodosthenous	PERSON
gujaf-119	150	2	2017	CARDINAL
gujaf-119	150	3	the early period	DATE
gujaf-119	150	4	greece	GPE
gujaf-119	150	5	between 2010 and 2012	DATE
gujaf-119	151	1	1995	DATE
gujaf-119	151	2	150	CARDINAL
gujaf-119	151	3	greece	GPE
gujaf-119	153	1	greece	GPE
gujaf-119	155	1	2016	CARDINAL
gujaf-119	155	2	nigeria	GPE
gujaf-119	155	3	between 2010 and 2014	DATE
gujaf-119	156	1	15	CARDINAL
gujaf-119	158	1	sullubawa	ORG
gujaf-119	158	2	2015	CARDINAL
gujaf-119	158	3	nigeria	GPE
gujaf-119	159	1	nigerian	NORP
gujaf-119	160	1	68	CARDINAL
gujaf-119	160	2	6 years	DATE
gujaf-119	160	3	2009-2014	DATE
gujaf-119	161	1	2009	DATE
gujaf-119	161	2	2011	DATE
gujaf-119	161	3	2012-2014	DATE
gujaf-119	162	1	thompson reuters	ORG
gujaf-119	162	2	nigeria	GPE
gujaf-119	166	1	2015	CARDINAL
gujaf-119	166	2	5	CARDINAL
gujaf-119	167	1	kuwait	GPE
gujaf-119	167	2	1995	DATE
gujaf-119	168	1	119	CARDINAL
gujaf-119	168	2	kuwait	GPE
gujaf-119	169	1	2009	DATE
gujaf-119	169	2	kuwait	GPE
gujaf-119	170	1	16	CARDINAL
gujaf-119	170	2	the period 1995 to	DATE
gujaf-119	171	1	72.6%	PERCENT
gujaf-119	174	1	nigeria	GPE
gujaf-119	174	2	nigeria	GPE
gujaf-119	175	1	wu	PERSON
gujaf-119	175	2	hsu	PERSON
gujaf-119	175	3	2011	DATE
gujaf-119	175	4	ifrs 4	DATE
gujaf-119	176	1	taiwan stock exchange	ORG
gujaf-119	176	2	london stock exchange	ORG
gujaf-119	176	3	four	CARDINAL
gujaf-119	176	4	4) years from 2005 to 2008	DATE
gujaf-119	177	1	150	CARDINAL
gujaf-119	177	2	25	CARDINAL
gujaf-119	177	3	taiwan	GPE
gujaf-119	177	4	50	CARDINAL
gujaf-119	177	5	london	GPE
gujaf-119	177	6	75	CARDINAL
gujaf-119	179	1	tsalavoutas	ORG
gujaf-119	179	2	dionysiou	GPE
gujaf-119	179	3	2014	DATE
gujaf-119	179	4	150	CARDINAL
gujaf-119	179	5	greek	NORP
gujaf-119	179	6	2005 financial year	DATE
gujaf-119	180	1	75 percent	PERCENT
gujaf-119	183	1	abu-dieh (	ORG
gujaf-119	183	2	16	CARDINAL
gujaf-119	183	3	palestine	GPE
gujaf-119	184	1	32	CARDINAL
gujaf-119	184	2	palestinian	NORP
gujaf-119	184	3	ten	CARDINAL
gujaf-119	184	4	10) years	DATE
gujaf-119	184	5	2003	DATE
gujaf-119	184	6	2012	DATE
gujaf-119	185	1	the adoption year	DATE
gujaf-119	185	2	2007	DATE
gujaf-119	187	1	2015	DATE
gujaf-119	187	2	2015	CARDINAL
gujaf-119	187	3	100	CARDINAL
gujaf-119	187	4	borsa istanbul	GPE
gujaf-119	187	5	the period 1996 to 2013	DATE
gujaf-119	188	1	day	DATE
gujaf-119	190	1	2015	DATE
gujaf-119	190	2	6	CARDINAL
gujaf-119	190	3	2018	DATE
gujaf-119	190	4	1995	DATE
gujaf-119	191	1	60	CARDINAL
gujaf-119	191	2	indonesia stock exchange	ORG
gujaf-119	191	3	2007	DATE
gujaf-119	191	4	2014.results	CARDINAL
gujaf-119	193	1	south korea	GPE
gujaf-119	193	2	ki	ORG
gujaf-119	193	3	2019	DATE
gujaf-119	194	1	two	CARDINAL
gujaf-119	195	1	ten	CARDINAL
gujaf-119	195	2	10) year period	DATE
gujaf-119	197	1	kse	LAW
gujaf-119	199	1	korea	GPE
gujaf-119	199	2	two	CARDINAL
gujaf-119	199	3	2002	DATE
gujaf-119	205	1	watson	PERSON
gujaf-119	205	2	2002	DATE
gujaf-119	207	1	ias/ifrs	ORG
gujaf-119	207	2	2018	DATE
gujaf-119	209	1	watson	PERSON
gujaf-119	209	2	shrives & marston 2002	ORG
gujaf-119	211	1	atoyebi et al.	LOC
gujaf-119	211	2	masri	PERSON
gujaf-119	211	3	2018	DATE
gujaf-119	211	4	ki, leem & yuk	ORG
gujaf-119	211	5	2019	DATE
gujaf-119	211	6	2018	DATE
gujaf-119	211	7	2018	DATE
gujaf-119	212	1	3	CARDINAL
gujaf-119	212	2	fifteen	CARDINAL
gujaf-119	212	3	twenty-six	CARDINAL
gujaf-119	212	4	26	CARDINAL
gujaf-119	212	5	the nigerian stock exchange	ORG
gujaf-119	212	6	december 2020	DATE
gujaf-119	214	1	2012	DATE
gujaf-119	214	2	annual	DATE
gujaf-119	215	1	annual	DATE
gujaf-119	215	2	nigeria	GPE
gujaf-119	215	3	the nigerian stock exchange	ORG
gujaf-119	215	4	nine	CARDINAL
gujaf-119	215	5	9) years	DATE
gujaf-119	215	6	2012	DATE
gujaf-119	215	7	2020	DATE
gujaf-119	216	1	1999	DATE
gujaf-119	217	1	1995	DATE
gujaf-119	218	1	13	CARDINAL
gujaf-119	218	2	3.1	CARDINAL
gujaf-119	218	3	7	CARDINAL
gujaf-119	218	4	1995	DATE
gujaf-119	219	1	1995	DATE
gujaf-119	220	1	ifrs 4	DATE
gujaf-119	220	2	……………………	PRODUCT
gujaf-119	220	3	1	CARDINAL
gujaf-119	220	4	ifrs 4	ORG
gujaf-119	220	5	………………	PRODUCT
gujaf-119	221	1	2	CARDINAL
gujaf-119	221	2	…………………………	PRODUCT
gujaf-119	222	1	3	CARDINAL
gujaf-119	222	2	ifrs 4	DATE
gujaf-119	224	1	three months	DATE
gujaf-119	226	1	2016	DATE
gujaf-119	226	2	ifrs 4	DATE
gujaf-119	228	1	25	CARDINAL
gujaf-119	229	1	annual	DATE
gujaf-119	229	2	un	ORG
gujaf-119	231	1	4	CARDINAL
gujaf-119	231	2	1	CARDINAL
gujaf-119	232	1	max n	PERSON
gujaf-119	232	2	max n	PERSON
gujaf-119	232	3	max	PERSON
gujaf-119	232	4	135	CARDINAL
gujaf-119	232	5	135	CARDINAL
gujaf-119	232	6	1.39 0.318	QUANTITY
gujaf-119	232	7	1.477	CARDINAL
gujaf-119	232	8	135	CARDINAL
gujaf-119	232	9	1.424	MONEY
gujaf-119	232	10	1.904	CARDINAL
gujaf-119	232	11	1.07	CARDINAL
gujaf-119	232	12	135	CARDINAL
gujaf-119	232	13	0.56 0.8	CARDINAL
gujaf-119	232	14	13	CARDINAL
gujaf-119	232	15	2021 8	DATE
gujaf-119	232	16	1	CARDINAL
gujaf-119	234	1	0.73	CARDINAL
gujaf-119	234	2	nigeria	GPE
gujaf-119	235	1	0.558	CARDINAL
gujaf-119	237	1	1.39 naira	CARDINAL
gujaf-119	240	1	n1.42	NORP
gujaf-119	242	1	nigeria	GPE
gujaf-119	243	1	68.3%	PERCENT
gujaf-119	243	2	5.8%	PERCENT
gujaf-119	244	1	56% and 8%	PERCENT
gujaf-119	245	1	2	CARDINAL
gujaf-119	245	2	135	CARDINAL
gujaf-119	245	3	57 16.51	CARDINAL
gujaf-119	245	4	78 43.63	CARDINAL
gujaf-119	245	5	13	CARDINAL
gujaf-119	245	6	2021	CARDINAL
gujaf-119	245	7	3	CARDINAL
gujaf-119	245	8	1	CARDINAL
gujaf-119	245	9	1.39	CARDINAL
gujaf-119	245	10	1.56	CARDINAL
gujaf-119	245	11	1.27 0.788	CARDINAL
gujaf-119	245	12	13	CARDINAL
gujaf-119	245	13	2021	CARDINAL
gujaf-119	245	14	4	CARDINAL
gujaf-119	245	15	chi 2	ORG
gujaf-119	245	16	60.92	CARDINAL
gujaf-119	245	17	14.38 0.000 mps(low	QUANTITY
gujaf-119	245	18	7.11 0.008	CARDINAL
gujaf-119	245	19	13	CARDINAL
gujaf-119	245	20	2021 9	DATE
gujaf-119	245	21	un	ORG
gujaf-119	245	22	wooldridge	PERSON
gujaf-119	245	23	2012	DATE
gujaf-119	246	1	one	CARDINAL
gujaf-119	247	1	5%	PERCENT
gujaf-119	248	1	three	CARDINAL
gujaf-119	248	2	0.000	CARDINAL
gujaf-119	248	3	less than 5%	PERCENT
gujaf-119	250	1	less than 10	CARDINAL
gujaf-119	250	2	less than 0.1	CARDINAL
gujaf-119	252	1	cook-weisberg	PERSON
gujaf-119	252	2	three	CARDINAL
gujaf-119	253	1	three	CARDINAL
gujaf-119	253	2	0.000	CARDINAL
gujaf-119	253	3	1%	PERCENT
gujaf-119	256	1	5	CARDINAL
gujaf-119	256	2	2.361(1.13	CARDINAL
gujaf-119	256	3	0.361(1.60	DATE
gujaf-119	257	1	1.314(1.85	CARDINAL
gujaf-119	257	2	0.142(2.81	CARDINAL
gujaf-119	264	1	0.143 0.166 0.081	MONEY
gujaf-119	264	2	4.4	CARDINAL
gujaf-119	264	3	7.40	CARDINAL
gujaf-119	264	4	0.006 0.007 0.001	MONEY
gujaf-119	264	5	2021	CARDINAL
gujaf-119	264	6	5	CARDINAL
gujaf-119	264	7	1	CARDINAL
gujaf-119	264	8	2	CARDINAL
gujaf-119	264	9	3	CARDINAL
gujaf-119	264	10	2	CARDINAL
gujaf-119	264	11	0.143	CARDINAL
gujaf-119	264	12	0.166	CARDINAL
gujaf-119	264	13	0.081	CARDINAL
gujaf-119	264	14	14.3%	PERCENT
gujaf-119	264	15	16.6%	PERCENT
gujaf-119	264	16	8.1%	PERCENT
gujaf-119	264	17	ifrs 4	DATE
gujaf-119	264	18	1	CARDINAL
gujaf-119	265	1	three	CARDINAL
gujaf-119	266	1	4.1	CARDINAL
gujaf-119	266	2	ifrs 4:	ORG
gujaf-119	266	3	5	CARDINAL
gujaf-119	266	4	1.98	CARDINAL
gujaf-119	266	5	2.49	CARDINAL
gujaf-119	266	6	5%	PERCENT
gujaf-119	267	1	ifrs 4	DATE
gujaf-119	267	2	nigeria	GPE
gujaf-119	270	1	10 4.2	CARDINAL
gujaf-119	270	2	5	CARDINAL
gujaf-119	270	3	first	ORDINAL
gujaf-119	270	4	1	CARDINAL
gujaf-119	271	1	2	CARDINAL
gujaf-119	271	2	3	CARDINAL
gujaf-119	271	3	10%	PERCENT
gujaf-119	271	4	two	CARDINAL
gujaf-119	271	5	ifrs 4	EVENT
gujaf-119	271	6	3	CARDINAL
gujaf-119	271	7	1.314	CARDINAL
gujaf-119	271	8	0.380	CARDINAL
gujaf-119	271	9	2	CARDINAL
gujaf-119	272	1	2016	DATE
gujaf-119	272	2	kargin	PERSON
gujaf-119	272	3	2013	DATE
gujaf-119	273	1	4.3	CARDINAL
gujaf-119	273	2	5	CARDINAL
gujaf-119	273	3	nigeria	GPE
gujaf-119	274	1	0.142	CARDINAL
gujaf-119	274	2	0.354	CARDINAL
gujaf-119	274	3	0.070	CARDINAL
gujaf-119	274	4	1%	PERCENT
gujaf-119	274	5	nijam & jahfer	ORG
gujaf-119	274	6	2018	DATE
gujaf-119	275	1	1	CARDINAL
gujaf-119	275	2	2	CARDINAL
gujaf-119	275	3	0.354	CARDINAL
gujaf-119	275	4	0.070	CARDINAL
gujaf-119	276	1	ifrs 4	DATE
gujaf-119	276	2	nigerian	NORP
gujaf-119	277	1	5	CARDINAL
gujaf-119	277	2	ifrs 4	ORG
gujaf-119	277	3	nigeria	GPE
gujaf-119	277	4	the period 2012 to 2020	DATE
gujaf-119	278	1	ifrs 4	ORG
gujaf-119	279	1	ifrs 4	EVENT
gujaf-119	279	2	nigerian	NORP
gujaf-119	281	1	ifrs 4	ORG
gujaf-119	288	1	annual	DATE
gujaf-119	289	1	11	CARDINAL
gujaf-119	289	2	nigerian	NORP
gujaf-119	290	1	abu-dieh	PERSON
gujaf-119	291	1	2015	DATE
gujaf-119	292	1	palestine	GPE
gujaf-119	293	1	birzeit university alade	ORG
gujaf-119	293	2	m.e.	GPE
gujaf-119	293	3	2018	DATE
gujaf-119	294	1	nigerian	NORP
gujaf-119	294	2	jomo kenyatta university of agriculture and technology	ORG
gujaf-119	294	3	kenya	GPE
gujaf-119	294	4	alashi	GPE
gujaf-119	294	5	m., & dumlu	ORG
gujaf-119	294	6	t.	GPE
gujaf-119	294	7	2015	CARDINAL
gujaf-119	295	1	borsa istanbul	ORG
gujaf-119	296	1	journal of economics	ORG
gujaf-119	296	2	2(2	CARDINAL
gujaf-119	296	3	152	CARDINAL
gujaf-119	297	1	alfraih	ORG
gujaf-119	297	2	m., & alanezi	ORG
gujaf-119	297	3	f.	PERSON
gujaf-119	297	4	2015	DATE
gujaf-119	298	1	kuwait	GPE
gujaf-119	299	1	international journal of business and finance research	ORG
gujaf-119	299	2	9(3	CARDINAL
gujaf-119	299	3	1-18	CARDINAL
gujaf-119	300	1	alfaraih	PERSON
gujaf-119	300	2	m.	PERSON
gujaf-119	300	3	2009	DATE
gujaf-119	301	1	kuwait	GPE
gujaf-119	301	2	doctoral thesis	ORG
gujaf-119	301	3	queensland university of technology	ORG
gujaf-119	301	4	australia	GPE
gujaf-119	302	1	m. y.	PERSON
gujaf-119	302	2	lode	GPE
gujaf-119	302	3	n.a.	GPE
gujaf-119	302	4	2016	CARDINAL
gujaf-119	303	1	nigerian	NORP
gujaf-119	304	1	iranian	NORP
gujaf-119	304	2	9(4	CARDINAL
gujaf-119	305	1	bagudo	PERSON
gujaf-119	305	2	m. m.	PERSON
gujaf-119	305	3	2016	DATE
gujaf-119	306	1	nigeria	GPE
gujaf-119	307	1	doctoral thesis	ORG
gujaf-119	308	1	malaysia	GPE
gujaf-119	308	2	r., & brown	ORG
gujaf-119	308	3	1968	DATE
gujaf-119	310	1	159	CARDINAL
gujaf-119	311	1	b. & abubakar	ORG
gujaf-119	312	1	2011	DATE
gujaf-119	314	1	75	CARDINAL
gujaf-119	315	1	bolibok	ORG
gujaf-119	315	2	2014	DATE
gujaf-119	316	1	the warsaw stock exchange	ORG
gujaf-119	317	1	copernican journal of finance	ORG
gujaf-119	317	2	3(1	CARDINAL
gujaf-119	317	3	33	CARDINAL
gujaf-119	318	1	b.a.	GPE
gujaf-119	318	2	masri	PERSON
gujaf-119	318	3	m.h.& abubakari	ORG
gujaf-119	318	4	m.s.	GPE
gujaf-119	318	5	2018	DATE
gujaf-119	319	1	the ghana stock exchange	ORG
gujaf-119	320	1	-asian	NORP
gujaf-119	320	2	j. finance	PERSON
gujaf-119	320	3	8(3	DATE
gujaf-119	320	4	271295	CARDINAL
gujaf-119	320	5	a.e. nwachukwu	ORG
gujaf-119	320	6	j.c. abdou	PERSON
gujaf-119	320	7	h.a. & elshandidy	ORG
gujaf-119	320	8	2017	CARDINAL
gujaf-119	321	1	germany	GPE
gujaf-119	321	2	uk	GPE
gujaf-119	321	3	journal of international accounting	ORG
gujaf-119	321	4	28	CARDINAL
gujaf-119	321	5	2018	DATE
gujaf-119	323	1	m.	GPE
gujaf-119	323	2	ionascu i.	GPE
gujaf-119	323	3	sacarin, m. & minu	ORG
gujaf-119	323	4	2018	DATE
gujaf-119	324	1	romania	GPE
gujaf-119	325	1	plos	ORG
gujaf-119	325	2	one	CARDINAL
gujaf-119	325	3	10.1371	CARDINAL
gujaf-119	326	1	ferbiana h.	PERSON
gujaf-119	326	2	novitasari1	ORG
gujaf-119	326	3	k. & tjamdinata	ORG
gujaf-119	326	4	w.	PERSON
gujaf-119	326	5	2018	DATE
gujaf-119	327	1	indonesia	GPE
gujaf-119	328	1	jurnal akuntansi dan keuangan	PERSON
gujaf-119	328	2	20(1	CARDINAL
gujaf-119	328	3	13	CARDINAL
gujaf-119	328	4	10.9744	CARDINAL
gujaf-119	328	5	1411-0288	CARDINAL
gujaf-119	328	6	2338-8137	CARDINAL
gujaf-119	328	7	http://eprints.qut.edu.au/36377/1/mishari_alfaraih's_thesis.pdf	ORG
gujaf-119	328	8	12	CARDINAL
gujaf-119	328	9	s.	PERSON
gujaf-119	328	10	2013	DATE
gujaf-119	329	1	turkish	NORP
gujaf-119	330	1	international journal of economics	ORG
gujaf-119	330	2	5(4	CARDINAL
gujaf-119	330	3	71-80	DATE
gujaf-119	331	1	ki	ORG
gujaf-119	331	2	d.h.	GPE
gujaf-119	331	3	w.b.& yuk	ORG
gujaf-119	332	1	south korea	GPE
gujaf-119	333	1	16(2).,http://dx.doi.org/10.21511	CARDINAL
gujaf-119	333	2	2018	DATE
gujaf-119	335	1	c. & parker	ORG
gujaf-119	335	2	r. (	PERSON
gujaf-119	335	3	2008	DATE
gujaf-119	336	1	eleventh edition	ORG
gujaf-119	336	2	pearson nijam	PERSON
gujaf-119	336	3	h.m. & jahfer	ORG
gujaf-119	336	4	2018	DATE
gujaf-119	338	1	19(6	CARDINAL
gujaf-119	338	2	1	CARDINAL
gujaf-119	338	3	21	DATE
gujaf-119	338	4	10.1177/0972150918794571 http://journals.sagepub.com/home/gbr	TIME
gujaf-119	338	5	j.a.	GPE
gujaf-119	338	6	1995	DATE
gujaf-119	339	1	11	CARDINAL
gujaf-119	339	2	661	CARDINAL
gujaf-119	340	1	oji, h. (2018,	ORG
gujaf-119	340	2	march 8)	DATE
gujaf-119	342	1	https://guardian.ng/business-services/money/investors-worry-over-stagnationin-insurance-share-prices/ oji	ORG
gujaf-119	342	2	2019, july 23	DATE
gujaf-119	344	1	https://guardian.ng/business-services/insurance-stocks-stagnate-underharsh-environment-low-patronage/ odoemelam	ORG
gujaf-119	344	2	n. okafor	PERSON
gujaf-119	344	3	r.g. & ofoegbu	ORG
gujaf-119	344	4	n.g.	ORG
gujaf-119	344	5	2019	DATE
gujaf-119	345	1	nigerian	NORP
gujaf-119	346	1	cogent business & management	ORG
gujaf-119	346	2	6	CARDINAL
gujaf-119	346	3	1	CARDINAL
gujaf-119	346	4	l. & ubesie	ORG
gujaf-119	346	5	m.c	PERSON
gujaf-119	346	6	2016	DATE
gujaf-119	346	7	nigeria	GPE
gujaf-119	346	8	39	CARDINAL
gujaf-119	346	9	osinuga	ORG
gujaf-119	346	10	d.	PERSON
gujaf-119	346	11	2016	DATE
gujaf-119	346	12	nigerian	NORP
gujaf-119	347	1	pricewaterhousecoopers	GPE
gujaf-119	347	2	2015	CARDINAL
gujaf-119	348	1	africa	LOC
gujaf-119	349	1	pdf/nigeria-insurance-survey.pdf spence	ORG
gujaf-119	349	2	m. (	PERSON
gujaf-119	349	3	2002	DATE
gujaf-119	349	4	american	NORP
gujaf-119	349	5	434	CARDINAL
gujaf-119	349	6	temile	GPE
gujaf-119	349	7	s.o.	GPE
gujaf-119	349	8	2018	DATE
gujaf-119	350	1	nigeria	GPE
gujaf-119	350	2	phd thesis	ORG
gujaf-119	350	3	university of salford	ORG
gujaf-119	351	1	umoren	GPE
gujaf-119	351	2	enang r.e	PERSON
gujaf-119	351	3	2015	CARDINAL
gujaf-119	352	1	nigerian	NORP
gujaf-119	353	1	international journal of finance	ORG
gujaf-119	353	2	2	CARDINAL
gujaf-119	353	3	4(1	DATE
gujaf-119	353	4	1	CARDINAL
gujaf-119	353	5	10.5923	CARDINAL
gujaf-119	353	6	4(1	CARDINAL
gujaf-119	353	7	1–7	CARDINAL
gujaf-119	354	1	umoren	PERSON
gujaf-119	354	2	a.o.	GPE
gujaf-119	354	3	akpan	PERSON
gujaf-119	354	4	p.w. & ekeria	ORG
gujaf-119	354	5	e.v.	ORG
gujaf-119	354	6	2018	DATE
gujaf-119	355	1	nigerian	NORP
gujaf-119	356	1	16(1	CARDINAL
gujaf-119	356	2	18	CARDINAL
gujaf-119	356	3	a.	PERSON
gujaf-119	356	4	shrives, p. & marston	ORG
gujaf-119	356	5	2002	DATE
gujaf-119	356	6	uk	GPE
gujaf-119	356	7	british	NORP
gujaf-119	356	8	34(4	CARDINAL
gujaf-119	356	9	289	CARDINAL
gujaf-119	357	1	wu	PERSON
gujaf-119	357	2	r. c. & hsu	ORG
gujaf-119	357	3	a.w.	GPE
gujaf-119	357	4	2011	DATE
gujaf-119	358	1	ifrs 4	ORG
gujaf-119	359	1	36	CARDINAL
gujaf-119	359	2	283–303	CARDINAL
gujaf-119	359	3	http://journals.sagepub.com/home/gbr https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/ https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/	PERSON
gujaf-119	359	4	13	CARDINAL
gujaf-119	359	5	i., & dionysiou	ORG
gujaf-119	359	6	2014	DATE
gujaf-119	361	1	15(1	CARDINAL
gujaf-119	361	2	22	CARDINAL