id	sid	eid	entity	type
gujaf-120	1	1	3	CARDINAL
gujaf-120	1	2	1, april	DATE
gujaf-120	1	3	2022	CARDINAL
gujaf-120	1	4	2756-665x	CARDINAL
gujaf-120	1	5	social sciences	ORG
gujaf-120	1	6	federal university gusau	ORG
gujaf-120	1	7	zamfara state	GPE
gujaf-120	1	8	3	CARDINAL
gujaf-120	1	9	1 april	DATE
gujaf-120	1	10	2022	CARDINAL
gujaf-120	1	11	2756-665x	CARDINAL
gujaf-120	1	12	social sciences	ORG
gujaf-120	1	13	federal university gusau	ORG
gujaf-120	1	14	zamfara state	GPE
gujaf-120	2	1	ahmadu bello university press limited	ORG
gujaf-120	2	2	zaria kaduna	PERSON
gujaf-120	2	3	nigeria	GPE
gujaf-120	3	1	08065949711	CARDINAL
gujaf-120	3	2	069-879121	CARDINAL
gujaf-120	4	1	shehu usman hassan mailto:abupress2013@gmail.com iii department	PERSON
gujaf-120	5	1	muhammad mustapha	PERSON
gujaf-120	5	2	ahmadu bello university	ORG
gujaf-120	5	3	zaria	PERSON
gujaf-120	5	4	kaduna state	GPE
gujaf-120	6	1	umar farouk	PERSON
gujaf-120	6	2	federal university gusau	ORG
gujaf-120	6	3	zamfara state	GPE
gujaf-120	7	1	modu kumshe department of accounting	ORG
gujaf-120	7	2	university of maiduguri	ORG
gujaf-120	7	3	borno	GPE
gujaf-120	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-120	8	2	paul university	ORG
gujaf-120	9	1	prof kabir tahir hamid	PERSON
gujaf-120	9	2	bayero university	ORG
gujaf-120	9	3	kano	ORG
gujaf-120	10	1	prof	PERSON
gujaf-120	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-120	11	2	university of jos	ORG
gujaf-120	12	1	clifford ofurum department of accounting	ORG
gujaf-120	12	2	university of portharcourt	ORG
gujaf-120	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-120	14	2	ahmadu bello university	ORG
gujaf-120	14	3	zaria	PERSON
gujaf-120	15	1	prof	PERSON
gujaf-120	16	1	yusuf	PERSON
gujaf-120	17	1	b. rahman	PERSON
gujaf-120	17	2	lagos state university	ORG
gujaf-120	19	1	suleiman a. s. aruwa	PERSON
gujaf-120	19	2	nasarawa state university	ORG
gujaf-120	19	3	keffi	GPE
gujaf-120	21	1	muhammad junaidu	PERSON
gujaf-120	21	2	kurawa department of accounting	ORG
gujaf-120	21	3	university kano	ORG
gujaf-120	23	1	muhammad habibu sabari department	PERSON
gujaf-120	23	2	ahmadu bello university	ORG
gujaf-120	23	3	zaria	PERSON
gujaf-120	23	4	prof	PERSON
gujaf-120	24	1	okpanachi joshua department of accounting	ORG
gujaf-120	24	2	nigerian defence academy	ORG
gujaf-120	24	3	kaduna	GPE
gujaf-120	25	1	hassan ibrahim department	PERSON
gujaf-120	25	2	ibb university	ORG
gujaf-120	25	3	niger state	GPE
gujaf-120	27	1	mary okwo department of accounting	ORG
gujaf-120	27	2	enugu state university of science and technology	ORG
gujaf-120	29	1	aminu isah department of accounting	ORG
gujaf-120	29	2	bayero university	ORG
gujaf-120	29	3	kano	ORG
gujaf-120	30	1	prof	PERSON
gujaf-120	31	1	ahmadu bello department of accounting	ORG
gujaf-120	31	2	ahmadu bello university	ORG
gujaf-120	31	3	zaria	PERSON
gujaf-120	32	1	prof	PERSON
gujaf-120	33	1	musa yelwa abubakar department	PERSON
gujaf-120	33	2	usmanu danfodiyo university	ORG
gujaf-120	33	3	sokoto state	ORG
gujaf-120	34	1	salisu abubakar	PERSON
gujaf-120	34	2	ahmadu bello university	ORG
gujaf-120	34	3	zaria	PERSON
gujaf-120	34	4	kaduna state	GPE
gujaf-120	35	1	isaq	PERSON
gujaf-120	35	2	samaila department of accounting	ORG
gujaf-120	35	3	bayero university	ORG
gujaf-120	36	1	fatima	PERSON
gujaf-120	36	2	university of maiduguri	ORG
gujaf-120	36	3	borno	GPE
gujaf-120	37	1	sunusi sa'ad	PERSON
gujaf-120	37	2	dutse	GPE
gujaf-120	37	3	jigawa state	GPE
gujaf-120	38	1	nasiru a. ka’oje	PERSON
gujaf-120	38	2	usmanu danfodiyo university	ORG
gujaf-120	38	3	sokoto	PERSON
gujaf-120	39	1	aminu abdullahi department of accounting	ORG
gujaf-120	39	2	usmanu danfodiyo university sokoto	ORG
gujaf-120	40	1	onipe adebenege yahaya department of accounting	ORG
gujaf-120	40	2	nigerian defence academy	ORG
gujaf-120	40	3	kaduna state	GPE
gujaf-120	41	1	dr.	PERSON
gujaf-120	41	2	saidu adamu department of accounting	ORG
gujaf-120	42	1	dr.	PERSON
gujaf-120	42	2	nasiru yunusa department	PERSON
gujaf-120	42	3	ahmadu bello university	ORG
gujaf-120	42	4	zaria	PERSON
gujaf-120	43	1	aisha	PERSON
gujaf-120	43	2	muhammad department	PERSON
gujaf-120	43	3	ahmadu bello university	ORG
gujaf-120	43	4	zaria	PERSON
gujaf-120	44	1	lawal muhammad	PERSON
gujaf-120	44	2	ahmadu bello university	ORG
gujaf-120	44	3	zaria	PERSON
gujaf-120	45	1	farouk	PERSON
gujaf-120	45	2	american university of nigeria	ORG
gujaf-120	45	3	yola	ORG
gujaf-120	46	1	bashir umar farouk	PERSON
gujaf-120	46	2	federal university gusau	ORG
gujaf-120	46	3	zamfara state	GPE
gujaf-120	47	1	emmanuel omokhuale	PERSON
gujaf-120	47	2	federal university gusau	ORG
gujaf-120	48	1	state advisory board	ORG
gujaf-120	49	1	kabiru isah	PERSON
gujaf-120	49	2	bayero university kano	ORG
gujaf-120	50	1	bashir	PERSON
gujaf-120	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-120	50	3	sokoto state	ORG
gujaf-120	52	1	muhammad tanko	PERSON
gujaf-120	52	2	kaduna state university	ORG
gujaf-120	52	3	kaduna	GPE
gujaf-120	53	1	usmanu danfodiyo university sokoto	ORG
gujaf-120	53	2	sokoto state	ORG
gujaf-120	55	1	aliyu sulaiman kantudu	PERSON
gujaf-120	55	2	university kano	ORG
gujaf-120	56	1	usman muhammad adam	PERSON
gujaf-120	56	2	federal university gusau	ORG
gujaf-120	56	3	zamfara state	GPE
gujaf-120	57	1	vi	PERSON
gujaf-120	57	2	gusau journal of accounting	ORG
gujaf-120	58	1	two	CARDINAL
gujaf-120	58	2	april and october annually	DATE
gujaf-120	59	1	the department of accounting	ORG
gujaf-120	59	2	social sciences	ORG
gujaf-120	59	3	federal university gusau	ORG
gujaf-120	59	4	zamfara state	GPE
gujaf-120	59	5	nigeria	GPE
gujaf-120	59	6	islamic finance	ORG
gujaf-120	59	7	islamic	NORP
gujaf-120	60	1	english	LANGUAGE
gujaf-120	61	1	more than 15	CARDINAL
gujaf-120	61	2	a4	ORG
gujaf-120	61	3	1.5	CARDINAL
gujaf-120	61	4	12	CARDINAL
gujaf-120	62	1	25 percent	PERCENT
gujaf-120	63	1	5000	CARDINAL
gujaf-120	63	2	more than 250	CARDINAL
gujaf-120	63	3	four	CARDINAL
gujaf-120	64	1	apa 7 th edition	PERSON
gujaf-120	69	1	fcmb	PERSON
gujaf-120	69	2	7278465011	DATE
gujaf-120	69	3	gusau journal of accounting	ORG
gujaf-120	69	4	federal university gusau	ORG
gujaf-120	69	5	zamfara state	GPE
gujaf-120	71	1	+2348069393824	DATE
gujaf-120	71	2	nigerian	NORP
gujaf-120	71	3	abbas usman phd	PERSON
gujaf-120	71	4	shehu usman hassan phd	PERSON
gujaf-120	71	5	1	CARDINAL
gujaf-120	71	6	african	NORP
gujaf-120	72	1	celestine	PERSON
gujaf-120	72	2	phd	PERSON
gujaf-120	72	3	peters ade sanni 22	PERSON
gujaf-120	72	4	nigeria	GPE
gujaf-120	72	5	t. jimoh	GPE
gujaf-120	72	6	john a. attah	PERSON
gujaf-120	73	1	33	CARDINAL
gujaf-120	73	2	nigeria	GPE
gujaf-120	73	3	abdulrahman abubakar	PERSON
gujaf-120	74	1	ahmad bello	PERSON
gujaf-120	74	2	s. a. abdullahi	PERSON
gujaf-120	74	3	dr.	PERSON
gujaf-120	74	4	m. d. tahir 45	PERSON
gujaf-120	74	5	nigeria	GPE
gujaf-120	74	6	mayowa gabriel ajao	PERSON
gujaf-120	74	7	phd	PERSON
gujaf-120	74	8	phd 57	ORG
gujaf-120	74	9	kwara state	GPE
gujaf-120	74	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-120	74	11	nigeria	GPE
gujaf-120	74	12	munir aliyu saleh	PERSON
gujaf-120	75	1	gbegi daniel orsaa	PERSON
gujaf-120	75	2	ibrahim adamu saleh phd	PERSON
gujaf-120	75	3	81	CARDINAL
gujaf-120	75	4	nigeria	GPE
gujaf-120	75	5	ahmed mohammed	PERSON
gujaf-120	75	6	ademu yahaya	GPE
gujaf-120	75	7	musa zakariya	PERSON
gujaf-120	75	8	95	CARDINAL
gujaf-120	75	9	nigeria	GPE
gujaf-120	75	10	yusuf	GPE
gujaf-120	75	11	dr.	PERSON
gujaf-120	75	12	salisu abubakar	PERSON
gujaf-120	75	13	dr.	PERSON
gujaf-120	75	14	idris ahmed aliyu	PERSON
gujaf-120	75	15	dr.	PERSON
gujaf-120	75	16	aneitie charles dikki 104	PERSON
gujaf-120	75	17	nigeria	GPE
gujaf-120	75	18	daniel ayegbeni	PERSON
gujaf-120	75	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-120	75	20	115	CARDINAL
gujaf-120	75	21	nigeria kwasau	LOC
gujaf-120	75	22	samuel eniola	PERSON
gujaf-120	75	23	phd	PERSON
gujaf-120	75	24	lateef olumide mustapha phd	PERSON
gujaf-120	75	25	125	CARDINAL
gujaf-120	75	26	non-big4	PERSON
gujaf-120	75	27	nigeria	GPE
gujaf-120	75	28	abdu abubakar	PERSON
gujaf-120	75	29	ishaya luka chechet phd	PERSON
gujaf-120	75	30	badara phd	PERSON
gujaf-120	75	31	136	CARDINAL
gujaf-120	75	32	4	CARDINAL
gujaf-120	75	33	nigerian	NORP
gujaf-120	75	34	mariya mohammed hafiz	PERSON
gujaf-120	75	35	muhammad mustapha bagudo phd	PERSON
gujaf-120	75	36	salisu abubakar phd	PERSON
gujaf-120	75	37	145	CARDINAL
gujaf-120	75	38	nigeria	GPE
gujaf-120	75	39	lawal	GPE
gujaf-120	75	40	phd	PERSON
gujaf-120	75	41	mohammed ibrahim	PERSON
gujaf-120	75	42	phd	PERSON
gujaf-120	75	43	158	CARDINAL
gujaf-120	75	44	nigeria adegbite	PERSON
gujaf-120	75	45	tajudeen	CARDINAL
gujaf-120	75	46	phd	PERSON
gujaf-120	75	47	171	CARDINAL
gujaf-120	75	48	nigeria awotundun	GPE
gujaf-120	75	49	d. a.	PERSON
gujaf-120	75	50	phd	PERSON
gujaf-120	75	51	jinadu	NORP
gujaf-120	75	52	m. y. b.	PERSON
gujaf-120	75	53	s. k.	PERSON
gujaf-120	75	54	phd	PERSON
gujaf-120	75	55	183	CARDINAL
gujaf-120	75	56	nigeria	GPE
gujaf-120	75	57	ibrahim	PERSON
gujaf-120	75	58	kamaldeen	ORG
gujaf-120	75	59	nageri, phd	ORG
gujaf-120	75	60	phd	PERSON
gujaf-120	75	61	194 1	CARDINAL
gujaf-120	75	62	nigeria kwasau	LOC
gujaf-120	75	63	nigerian	NORP
gujaf-120	75	64	defence academy	ORG
gujaf-120	75	65	kaduna	GPE
gujaf-120	75	66	samuel eniola	PERSON
gujaf-120	75	67	phd department of accounting	ORG
gujaf-120	75	68	nigerian defence academy	ORG
gujaf-120	75	69	kaduna	GPE
gujaf-120	76	1	lateef olumide mustapha phd	PERSON
gujaf-120	76	2	nigerian	NORP
gujaf-120	76	3	defence academy	ORG
gujaf-120	76	4	kaduna	GPE
gujaf-120	78	1	nigeria	GPE
gujaf-120	81	1	nigeria	GPE
gujaf-120	84	1	1	CARDINAL
gujaf-120	84	2	the year 2020	DATE
gujaf-120	90	1	wcm	ORG
gujaf-120	90	2	2013	DATE
gujaf-120	92	1	today	DATE
gujaf-120	93	1	wcm	ORG
gujaf-120	94	1	2017	DATE
gujaf-120	95	1	soyemi & olawale	ORG
gujaf-120	95	2	2014	DATE
gujaf-120	95	3	2009	DATE
gujaf-120	96	1	one	CARDINAL
gujaf-120	104	1	wcm	ORG
gujaf-120	104	2	nigeria	GPE
gujaf-120	105	1	nigeria	GPE
gujaf-120	106	1	nigeria	GPE
gujaf-120	107	1	nigeria	GPE
gujaf-120	108	1	nigeria	GPE
gujaf-120	109	1	nigeria	GPE
gujaf-120	113	1	3	CARDINAL
gujaf-120	113	2	nigeria	GPE
gujaf-120	116	1	2	CARDINAL
gujaf-120	119	1	2014	DATE
gujaf-120	126	1	aladejebi	GPE
gujaf-120	126	2	2020	DATE
gujaf-120	126	3	nigeria	GPE
gujaf-120	126	4	2014 to 2018	DATE
gujaf-120	129	1	iyewumi et al	PERSON
gujaf-120	130	1	2015	DATE
gujaf-120	130	2	nigeria	GPE
gujaf-120	131	1	the period 1995 to 2011	DATE
gujaf-120	131	2	two	CARDINAL
gujaf-120	131	3	nigeria	GPE
gujaf-120	132	1	days	DATE
gujaf-120	132	2	days	DATE
gujaf-120	132	3	days	DATE
gujaf-120	132	4	nigeria	GPE
gujaf-120	133	1	sabo et al	PERSON
gujaf-120	134	1	2015	CARDINAL
gujaf-120	134	2	seven	CARDINAL
gujaf-120	134	3	7	CARDINAL
gujaf-120	134	4	nigerian	NORP
gujaf-120	134	5	2008 to 2012	DATE
gujaf-120	135	1	acp	PRODUCT
gujaf-120	135	2	itp	ORG
gujaf-120	136	1	4	CARDINAL
gujaf-120	136	2	2014	DATE
gujaf-120	136	3	seventy-five	CARDINAL
gujaf-120	136	4	75	CARDINAL
gujaf-120	136	5	nigeria	GPE
gujaf-120	136	6	the period 2002-2012	DATE
gujaf-120	136	7	one	CARDINAL
gujaf-120	136	8	gmm	ORG
gujaf-120	137	1	nigeria	GPE
gujaf-120	140	1	kajola et al	PERSON
gujaf-120	141	1	2014	DATE
gujaf-120	141	2	thirty	CARDINAL
gujaf-120	141	3	30	CARDINAL
gujaf-120	141	4	the nigerian stock exchange	ORG
gujaf-120	141	5	the period 2004 to 2010	DATE
gujaf-120	143	1	angahar	PERSON
gujaf-120	143	2	2014	DATE
gujaf-120	143	3	nigerian	NORP
gujaf-120	144	1	eight years	DATE
gujaf-120	144	2	2002	DATE
gujaf-120	144	3	2009	DATE
gujaf-120	145	1	soyemi	ORG
gujaf-120	145	2	2014	DATE
gujaf-120	145	3	nigeria	GPE
gujaf-120	145	4	annual	DATE
gujaf-120	148	1	owolabi	PERSON
gujaf-120	148	2	2012	DATE
gujaf-120	148	3	nigeria	GPE
gujaf-120	148	4	the period 2006 to 2010	DATE
gujaf-120	149	1	nigeria	GPE
gujaf-120	149	2	five	CARDINAL
gujaf-120	152	1	2012	DATE
gujaf-120	152	2	nigeria	GPE
gujaf-120	152	3	the period 2005-2006	DATE
gujaf-120	154	1	2012	DATE
gujaf-120	154	2	nigeria	GPE
gujaf-120	154	3	5	CARDINAL
gujaf-120	154	4	annual	DATE
gujaf-120	155	1	2012	DATE
gujaf-120	155	2	nigeria	GPE
gujaf-120	155	3	54	CARDINAL
gujaf-120	156	1	annual	DATE
gujaf-120	156	2	1995	DATE
gujaf-120	156	3	2009	DATE
gujaf-120	161	1	richard, stewart & franklin	ORG
gujaf-120	161	2	2008	DATE
gujaf-120	165	1	3	CARDINAL
gujaf-120	165	2	32	CARDINAL
gujaf-120	165	3	the nigerian stock exchange	ORG
gujaf-120	165	4	december 31, 2020	DATE
gujaf-120	167	1	nigeria	GPE
gujaf-120	170	1	14	CARDINAL
gujaf-120	174	1	14	CARDINAL
gujaf-120	174	2	nigerian	NORP
gujaf-120	179	1	6	CARDINAL
gujaf-120	179	2	zero	CARDINAL
gujaf-120	180	1	ccc	PERSON
gujaf-120	181	1	zero	CARDINAL
gujaf-120	181	2	ccc	ORG
gujaf-120	181	3	icp	PERSON
gujaf-120	181	4	wcr	GPE
gujaf-120	182	1	4	CARDINAL
gujaf-120	183	1	first	ORDINAL
gujaf-120	184	1	the second half	DATE
gujaf-120	184	2	third	ORDINAL
gujaf-120	185	1	1	CARDINAL
gujaf-120	187	1	max roa	PERSON
gujaf-120	187	2	320	CARDINAL
gujaf-120	187	3	108.9	CARDINAL
gujaf-120	187	4	319	CARDINAL
gujaf-120	187	5	282.064	CARDINAL
gujaf-120	187	6	319	CARDINAL
gujaf-120	187	7	wcr	GPE
gujaf-120	187	8	320	CARDINAL
gujaf-120	187	9	.02 15.87	CARDINAL
gujaf-120	187	10	14	CARDINAL
gujaf-120	187	11	2022	CARDINAL
gujaf-120	187	12	1	CARDINAL
gujaf-120	188	1	320	CARDINAL
gujaf-120	188	2	4.878125	CARDINAL
gujaf-120	188	3	17.00696	CARDINAL
gujaf-120	190	1	282.0641	CARDINAL
gujaf-120	192	1	85.49163	CARDINAL
gujaf-120	192	2	171.7331	CARDINAL
gujaf-120	192	3	1.62	CARDINAL
gujaf-120	192	4	2550.07	CARDINAL
gujaf-120	193	1	0.0189687	CARDINAL
gujaf-120	193	2	0.399629	CARDINAL
gujaf-120	195	1	1.324281	MONEY
gujaf-120	195	2	1.324281	CARDINAL
gujaf-120	195	3	1.298332	CARDINAL
gujaf-120	195	4	0.02	CARDINAL
gujaf-120	195	5	15.87	CARDINAL
gujaf-120	196	1	shapiro francia	PERSON
gujaf-120	197	1	7	CARDINAL
gujaf-120	206	1	2	CARDINAL
gujaf-120	206	2	icp -0.02910 -3.03	ORG
gujaf-120	206	3	0.002	CARDINAL
gujaf-120	206	4	2.45 0.014 cr	MONEY
gujaf-120	207	1	5.5258 3.36 0.001	MONEY
gujaf-120	207	2	0.16000	CARDINAL
gujaf-120	207	3	wald	PERSON
gujaf-120	207	4	40.55	CARDINAL
gujaf-120	207	5	0.0000	CARDINAL
gujaf-120	207	6	14	CARDINAL
gujaf-120	207	7	2022	CARDINAL
gujaf-120	208	1	probchi2	ORG
gujaf-120	208	2	0.1324	CARDINAL
gujaf-120	208	3	higher than 0.05	CARDINAL
gujaf-120	208	4	5%	PERCENT
gujaf-120	209	1	about 0.04	CARDINAL
gujaf-120	210	1	0.002	CARDINAL
gujaf-120	210	2	5%	PERCENT
gujaf-120	210	3	days	DATE
gujaf-120	210	4	-2.91 percent	PERCENT
gujaf-120	212	1	wcr	GPE
gujaf-120	212	2	11.91 percent	PERCENT
gujaf-120	214	1	99.52 percent	PERCENT
gujaf-120	215	1	16 percent	PERCENT
gujaf-120	216	1	1%	PERCENT
gujaf-120	216	2	8	CARDINAL
gujaf-120	217	1	wald chi-squares	PERSON
gujaf-120	218	1	1%	PERCENT
gujaf-120	220	1	roai	PERSON
gujaf-120	220	2	5.525 +	MONEY
gujaf-120	220	3	0.0040	CARDINAL
gujaf-120	220	4	t +	DATE
gujaf-120	220	5	t +	DATE
gujaf-120	220	6	11.91567	CARDINAL
gujaf-120	220	7	wcri	PERSON
gujaf-120	220	8	t +	DATE
gujaf-120	220	9	cri	GPE
gujaf-120	220	10	t + ei	GPE
gujaf-120	220	11	nigeria	GPE
gujaf-120	221	1	the ccc of nigeria's	ORG
gujaf-120	221	2	1.18	CARDINAL
gujaf-120	221	3	0.0040	CARDINAL
gujaf-120	221	4	0.238	CARDINAL
gujaf-120	222	1	nigerian	NORP
gujaf-120	224	1	2020	DATE
gujaf-120	224	2	2012	DATE
gujaf-120	224	3	ccc	ORG
gujaf-120	224	4	2015	DATE
gujaf-120	224	5	2014	DATE
gujaf-120	224	6	2012	DATE
gujaf-120	224	7	onojie	GPE
gujaf-120	224	8	2014	DATE
gujaf-120	224	9	2014	DATE
gujaf-120	224	10	ccc	ORG
gujaf-120	225	1	ccc	ORG
gujaf-120	225	2	nigeria	GPE
gujaf-120	225	3	nigeria	GPE
gujaf-120	226	1	icp	ORG
gujaf-120	226	2	nigeria	GPE
gujaf-120	227	1	0.002	CARDINAL
gujaf-120	227	2	table1	GPE
gujaf-120	229	1	icp	ORG
gujaf-120	230	1	icp	PERSON
gujaf-120	231	1	iyewumi et al	PERSON
gujaf-120	231	2	2015	DATE
gujaf-120	231	3	sabo et al	PERSON
gujaf-120	231	4	2015	DATE
gujaf-120	231	5	2014	DATE
gujaf-120	231	6	2012	DATE
gujaf-120	231	7	2012	DATE
gujaf-120	231	8	2012	DATE
gujaf-120	231	9	aladejebi	GPE
gujaf-120	231	10	2020	DATE
gujaf-120	231	11	2014	DATE
gujaf-120	231	12	icp	ORG
gujaf-120	231	13	aladejebi	GPE
gujaf-120	231	14	2020	DATE
gujaf-120	231	15	2014	DATE
gujaf-120	231	16	icp	ORG
gujaf-120	232	1	1%	PERCENT
gujaf-120	232	2	icp	PERSON
gujaf-120	234	1	nigeria	GPE
gujaf-120	235	1	second	ORDINAL
gujaf-120	235	2	nigeria	GPE
gujaf-120	236	1	9	CARDINAL
gujaf-120	236	2	wcr	GPE
gujaf-120	236	3	nigeria	GPE
gujaf-120	237	1	nigerian	NORP
gujaf-120	238	1	wcr	GPE
gujaf-120	238	2	11.91567	CARDINAL
gujaf-120	238	3	2.45	CARDINAL
gujaf-120	238	4	0.014	CARDINAL
gujaf-120	238	5	five percent	PERCENT
gujaf-120	238	6	2	CARDINAL
gujaf-120	239	1	wcr	GPE
gujaf-120	240	1	wcr	GPE
gujaf-120	240	2	nigerian	NORP
gujaf-120	241	1	third	ORDINAL
gujaf-120	241	2	nigeria	GPE
gujaf-120	242	1	nigeria	GPE
gujaf-120	243	1	z	ORG
gujaf-120	243	2	1.01	CARDINAL
gujaf-120	243	3	2	CARDINAL
gujaf-120	243	4	0.9952	ORG
gujaf-120	243	5	0.312	CARDINAL
gujaf-120	243	6	three	CARDINAL
gujaf-120	244	1	nigerian	NORP
gujaf-120	247	1	2015	DATE
gujaf-120	247	2	2014	DATE
gujaf-120	247	3	2012	DATE
gujaf-120	247	4	2012	DATE
gujaf-120	248	1	nigeria	GPE
gujaf-120	249	1	fourth	ORDINAL
gujaf-120	249	2	nigeria	GPE
gujaf-120	250	1	5	CARDINAL
gujaf-120	251	1	nigeria	GPE
gujaf-120	252	1	nigeria	GPE
gujaf-120	253	1	nigeria	GPE
gujaf-120	254	1	inventory days	DATE
gujaf-120	256	1	nigeria	GPE
gujaf-120	257	1	10	CARDINAL
gujaf-120	261	1	today	DATE
gujaf-120	262	1	a., & olawale	ORG
gujaf-120	262	2	2014	DATE
gujaf-120	263	1	nigeria	GPE
gujaf-120	264	1	international journal of finance	ORG
gujaf-120	264	2	3(6	CARDINAL
gujaf-120	264	3	356	CARDINAL
gujaf-120	265	1	2014	DATE
gujaf-120	265	2	nigerian	NORP
gujaf-120	266	1	european journal of accounting	ORG
gujaf-120	266	2	2(7	CARDINAL
gujaf-120	266	3	17-30	DATE
gujaf-120	267	1	baños-caballero	ORG
gujaf-120	267	2	s.	GPE
gujaf-120	267	3	garcía	GPE
gujaf-120	267	4	j., & martínez-solano	ORG
gujaf-120	267	5	2014	DATE
gujaf-120	269	1	journal of business research	ORG
gujaf-120	269	2	332	CARDINAL
gujaf-120	270	1	10.1016	CARDINAL
gujaf-120	271	1	2013.01.016	CARDINAL
gujaf-120	271	2	m.n.	GPE
gujaf-120	271	3	2012	DATE
gujaf-120	272	1	nigeria,‟ journal	ORG
gujaf-120	272	2	2(2	CARDINAL
gujaf-120	272	3	215237 28th	DATE
gujaf-120	272	4	4417	DATE
gujaf-120	272	5	t.	GPE
gujaf-120	272	6	2013	DATE
gujaf-120	273	1	ethiopia	GPE
gujaf-120	273	2	bahir dar city	GPE
gujaf-120	274	1	international journal of accounting	ORG
gujaf-120	274	2	1(1	CARDINAL
gujaf-120	274	3	15–24	CARDINAL
gujaf-120	275	1	t. a.	GPE
gujaf-120	275	2	remy, h., & omotayo	ORG
gujaf-120	275	3	m. (	PERSON
gujaf-120	275	4	2015	DATE
gujaf-120	275	5	nigeria	GPE
gujaf-120	276	1	journal of electronics and computer science	ORG
gujaf-120	276	2	2(3	CARDINAL
gujaf-120	276	3	1-21	CARDINAL
gujaf-120	276	4	kajola	ORG
gujaf-120	276	5	s. o.	PERSON
gujaf-120	276	6	a., &adedeji	ORG
gujaf-120	276	7	s. b.	PERSON
gujaf-120	276	8	2014	DATE
gujaf-120	276	9	nigerian	NORP
gujaf-120	277	1	the international journal of humanities & social studies	ORG
gujaf-120	277	2	2(4	CARDINAL
gujaf-120	277	3	121	CARDINAL
gujaf-120	278	1	kolapo	GPE
gujaf-120	278	2	f.t.	GPE
gujaf-120	278	3	m.o.	GPE
gujaf-120	278	4	l.b.	GPE
gujaf-120	278	5	2015	CARDINAL
gujaf-120	278	6	nigeria	GPE
gujaf-120	279	1	iosr journal of business and	ORG
gujaf-120	279	2	17(2	CARDINAL
gujaf-120	279	3	93	CARDINAL
gujaf-120	280	1	s. e	PERSON
gujaf-120	280	2	a. &	ORG
gujaf-120	280	3	l. o (	PERSON
gujaf-120	280	4	2012	DATE
gujaf-120	280	5	nigeria	GPE
gujaf-120	281	1	world academy of science	ORG
gujaf-120	281	2	61(1	CARDINAL
gujaf-120	281	3	1196-1200	CARDINAL
gujaf-120	281	4	m. a.	PERSON
gujaf-120	281	5	2014	DATE
gujaf-120	281	6	nigerian	NORP
gujaf-120	282	1	global journal of management and business research	ORG
gujaf-120	282	2	14(3	CARDINAL
gujaf-120	282	3	40	CARDINAL
gujaf-120	282	4	2014	DATE
gujaf-120	282	5	nigeria	GPE
gujaf-120	283	1	the international journal of business & management	ORG
gujaf-120	283	2	2(11	CARDINAL
gujaf-120	283	3	226	CARDINAL
gujaf-120	283	4	owolabi	ORG
gujaf-120	283	5	s. a. &alu	ORG
gujaf-120	283	6	2012	DATE
gujaf-120	283	7	nigeria	GPE
gujaf-120	284	1	2(6	CARDINAL
gujaf-120	284	2	55	CARDINAL
gujaf-120	284	3	67	CARDINAL
gujaf-120	284	4	11	CARDINAL
gujaf-120	284	5	s. a.	PERSON
gujaf-120	284	6	s. s.	PERSON
gujaf-120	284	7	2012	DATE
gujaf-120	284	8	the nigerian stock exchange	ORG
gujaf-120	285	1	2(2	CARDINAL
gujaf-120	285	2	10-25	CARDINAL
gujaf-120	286	1	d. j. a., & aladejebi	PERSON
gujaf-120	286	2	d.	NORP
gujaf-120	286	3	2020	DATE
gujaf-120	287	1	nigeria	GPE
gujaf-120	288	1	journal of small business	ORG
gujaf-120	288	2	8(1	CARDINAL
gujaf-120	289	1	https://doi.org/10.15640/jsbed.v8n1a3	GPE
gujaf-120	290	1	al	PERSON
gujaf-120	291	1	2011	DATE
gujaf-120	291	2	african journal of business sabo	ORG
gujaf-120	291	3	s. j., usman	PERSON
gujaf-120	291	4	s. k.	PERSON
gujaf-120	291	5	fatima	PERSON
gujaf-120	291	6	b. i.	PERSON
gujaf-120	291	7	h. a.	PERSON
gujaf-120	291	8	2015	CARDINAL
gujaf-120	291	9	nigerian	NORP
gujaf-120	292	1	1(2	CARDINAL
gujaf-120	292	2	55-63	CARDINAL
gujaf-120	293	1	@http://dx.doi.org/10.11114	ORG
gujaf-120	293	2	n.	ORG
gujaf-120	293	3	sabeen	GPE
gujaf-120	293	4	k. k. & qaisar	ORG
gujaf-120	293	5	a.	PERSON
gujaf-120	293	6	2009	DATE
gujaf-120	294	1	pakistan	GPE
gujaf-120	295	1	international research journal	ORG
gujaf-120	295	2	32	CARDINAL
gujaf-120	295	3	160	CARDINAL
gujaf-120	296	1	s.o.	GPE
gujaf-120	296	2	b. & enyi	ORG
gujaf-120	296	3	p.e.	GPE
gujaf-120	296	4	2012	DATE
gujaf-120	297	1	nigeria	GPE
gujaf-120	298	1	international journal of academic research	ORG
gujaf-120	298	2	2	CARDINAL
gujaf-120	298	3	80	CARDINAL
gujaf-120	299	1	2014	DATE
gujaf-120	301	1	https://doi.org/10.15640/jsbed.v8n1a3	PERSON