id	sid	eid	entity	type
gujaf-13	1	1	gusau journal of accounting	ORG
gujaf-13	2	1	1, april, 2020	DATE
gujaf-13	2	2	2756	CARDINAL
gujaf-13	2	3	nigeria	GPE
gujaf-13	2	4	abubakar abubakar	PERSON
gujaf-13	2	5	department of accounting federal university of kashere	ORG
gujaf-13	2	6	nigeria	GPE
gujaf-13	2	7	kaduna state university	ORG
gujaf-13	2	8	nigeria	GPE
gujaf-13	2	9	saifullahiabdullahi@kasu.edu.ng	ORG
gujaf-13	2	10	ahmed mogauri yusuf department	PERSON
gujaf-13	2	11	polytechnic bajoga	ORG
gujaf-13	2	12	nigeria	GPE
gujaf-13	3	1	nigeria	GPE
gujaf-13	3	2	the period of 5 years	DATE
gujaf-13	3	3	2015-2019	DATE
gujaf-13	4	1	ten	CARDINAL
gujaf-13	4	2	10	CARDINAL
gujaf-13	4	3	nigerian	NORP
gujaf-13	4	4	2019	DATE
gujaf-13	5	1	secondary	ORDINAL
gujaf-13	5	2	annual	DATE
gujaf-13	8	1	nigeria	GPE
gujaf-13	8	2	4	CARDINAL
gujaf-13	10	1	1	CARDINAL
gujaf-13	10	2	over two decades	DATE
gujaf-13	12	1	mailto:abubakarabubakar2020@gmail.com mailto:saifullahiabdullahi@kasu.edu.ng mailto:ahmedmogauriyusuf@gmail.com	ORG
gujaf-13	12	2	gusau journal of accounting	ORG
gujaf-13	13	1	1, april, 2020	DATE
gujaf-13	13	2	2756	CARDINAL
gujaf-13	15	1	eriabie & dabor 2017	ORG
gujaf-13	16	1	hassan	PERSON
gujaf-13	16	2	2013	DATE
gujaf-13	20	1	2018	DATE
gujaf-13	21	1	annual	DATE
gujaf-13	22	1	2018	DATE
gujaf-13	24	1	francis & yu	ORG
gujaf-13	24	2	2009	DATE
gujaf-13	28	1	inaam	ORG
gujaf-13	28	2	khmoussi & zehri 2012	ORG
gujaf-13	28	3	iwiyisi & ifeanyi	ORG
gujaf-13	28	4	2018	DATE
gujaf-13	29	1	jayeola	GPE
gujaf-13	29	2	taofeek & toluwalase	ORG
gujaf-13	29	3	2017	CARDINAL
gujaf-13	29	4	ajekwe & ibiamke 2017; eriabie & dabor 2017	ORG
gujaf-13	29	5	hassan & faruk 2014	ORG
gujaf-13	30	1	nigeria	GPE
gujaf-13	32	1	nigeria	GPE
gujaf-13	32	2	one	CARDINAL
gujaf-13	33	1	gusau journal of accounting	ORG
gujaf-13	34	1	1, april, 2020	DATE
gujaf-13	34	2	2756	CARDINAL
gujaf-13	35	1	nigeria	GPE
gujaf-13	36	1	2	CARDINAL
gujaf-13	38	1	2018	DATE
gujaf-13	39	1	lobo	PERSON
gujaf-13	39	2	casta	ORG
gujaf-13	39	3	2016	DATE
gujaf-13	39	4	4	CARDINAL
gujaf-13	39	5	4	CARDINAL
gujaf-13	39	6	4	CARDINAL
gujaf-13	39	7	4	CARDINAL
gujaf-13	41	1	2020	DATE
gujaf-13	41	2	jordan	GPE
gujaf-13	41	3	two	CARDINAL
gujaf-13	42	1	251	CARDINAL
gujaf-13	42	2	year	DATE
gujaf-13	42	3	jordanian	NORP
gujaf-13	42	4	5-year	DATE
gujaf-13	42	5	two	CARDINAL
gujaf-13	42	6	jordan	GPE
gujaf-13	43	1	gls	ORG
gujaf-13	44	1	18%	PERCENT
gujaf-13	44	2	only 18 percent	PERCENT
gujaf-13	45	1	2016	CARDINAL
gujaf-13	45	2	86	CARDINAL
gujaf-13	45	3	the amman stock exchange	ORG
gujaf-13	45	4	four years	DATE
gujaf-13	45	5	2007	DATE
gujaf-13	45	6	2010	DATE
gujaf-13	46	1	gls	ORG
gujaf-13	46	2	ols	ORG
gujaf-13	46	3	gusau journal of accounting	ORG
gujaf-13	47	1	1, april, 2020	DATE
gujaf-13	47	2	2756	CARDINAL
gujaf-13	47	3	45 percent	PERCENT
gujaf-13	48	1	non-big4	PERSON
gujaf-13	50	1	2017	CARDINAL
gujaf-13	50	2	nigeria	GPE
gujaf-13	50	3	2009-2014	DATE
gujaf-13	53	1	two	CARDINAL
gujaf-13	53	2	first	ORDINAL
gujaf-13	54	1	second	ORDINAL
gujaf-13	56	1	four	CARDINAL
gujaf-13	57	1	martinez	ORG
gujaf-13	57	2	moraes	PERSON
gujaf-13	57	3	2016	DATE
gujaf-13	57	4	300	CARDINAL
gujaf-13	57	5	bm&f	ORG
gujaf-13	59	1	nawaish	PERSON
gujaf-13	59	2	2016	CARDINAL
gujaf-13	59	3	jordanian	NORP
gujaf-13	59	4	amman stock exchange	ORG
gujaf-13	59	5	ase	ORG
gujaf-13	62	1	gusau journal of accounting	ORG
gujaf-13	63	1	1, april, 2020	DATE
gujaf-13	63	2	2756	CARDINAL
gujaf-13	63	3	zachariah	PERSON
gujaf-13	63	4	2015	DATE
gujaf-13	63	5	nigeria	GPE
gujaf-13	63	6	2006-2013	DATE
gujaf-13	64	1	nigeria	GPE
gujaf-13	65	1	nigeria	GPE
gujaf-13	66	1	nigeria	GPE
gujaf-13	67	1	joint audit service	ORG
gujaf-13	68	1	deangelo	PERSON
gujaf-13	68	2	1981	DATE
gujaf-13	70	1	francis et al	PERSON
gujaf-13	70	2	2009	DATE
gujaf-13	70	3	france	GPE
gujaf-13	70	4	4	CARDINAL
gujaf-13	71	1	france	GPE
gujaf-13	71	2	one	CARDINAL
gujaf-13	71	3	two	CARDINAL
gujaf-13	71	4	4	CARDINAL
gujaf-13	72	1	two	CARDINAL
gujaf-13	72	2	4	CARDINAL
gujaf-13	73	1	4	CARDINAL
gujaf-13	73	2	4	CARDINAL
gujaf-13	74	1	marmousez	GPE
gujaf-13	74	2	2009	DATE
gujaf-13	74	3	france	GPE
gujaf-13	75	1	4	CARDINAL
gujaf-13	75	2	4	CARDINAL
gujaf-13	75	3	4	CARDINAL
gujaf-13	75	4	4	CARDINAL
gujaf-13	77	1	al	ORG
gujaf-13	77	2	2017	CARDINAL
gujaf-13	77	3	nigeria	GPE
gujaf-13	78	1	secondary	ORDINAL
gujaf-13	78	2	2005-2014	DATE
gujaf-13	80	1	pearson correlation	ORG
gujaf-13	81	1	gusau journal of accounting	ORG
gujaf-13	82	1	1, april, 2020	DATE
gujaf-13	82	2	2756	CARDINAL
gujaf-13	84	1	mandour	PERSON
gujaf-13	84	2	kwak (2018	ORG
gujaf-13	84	3	2010-2014	DATE
gujaf-13	87	1	the egyptian stock exchange	ORG
gujaf-13	96	1	3	CARDINAL
gujaf-13	97	1	twenty-eight	CARDINAL
gujaf-13	97	2	the nigerian stock exchange	ORG
gujaf-13	98	1	10	CARDINAL
gujaf-13	98	2	sunu assurances nigeria plc	ORG
gujaf-13	98	3	unic insurance	ORG
gujaf-13	98	4	veritas kapital assurance plc	ORG
gujaf-13	98	5	universal insurance company plc	ORG
gujaf-13	98	6	regency alliance insurance plc	ORG
gujaf-13	99	1	annual	DATE
gujaf-13	99	2	10	CARDINAL
gujaf-13	99	3	nigeria	GPE
gujaf-13	99	4	the period of	DATE
gujaf-13	99	5	5 years 2015 to 2019	DATE
gujaf-13	101	1	gusau journal of accounting	ORG
gujaf-13	102	1	1, april, 2020	DATE
gujaf-13	102	2	2756	CARDINAL
gujaf-13	102	3	1	CARDINAL
gujaf-13	102	4	cfo-pat	ORG
gujaf-13	102	5	lisar	ORG
gujaf-13	102	6	zadeh	ORG
gujaf-13	102	7	2016	CARDINAL
gujaf-13	102	8	1	CARDINAL
gujaf-13	103	1	basiruddin	GPE
gujaf-13	103	2	2011	DATE
gujaf-13	103	3	lisar	ORG
gujaf-13	103	4	lisar	ORG
gujaf-13	103	5	zadeh	ORG
gujaf-13	103	6	2016	CARDINAL
gujaf-13	103	7	lin	PERSON
gujaf-13	103	8	hwang	PERSON
gujaf-13	103	9	2010	DATE
gujaf-13	103	10	0	CARDINAL
gujaf-13	104	1	hassan	PERSON
gujaf-13	104	2	2011	DATE
gujaf-13	104	3	hassan	PERSON
gujaf-13	104	4	bello	ORG
gujaf-13	104	5	2013	DATE
gujaf-13	104	6	hamid	PERSON
gujaf-13	104	7	abubakar	PERSON
gujaf-13	104	8	2019	DATE
gujaf-13	104	9	age years	DATE
gujaf-13	104	10	hamid	PERSON
gujaf-13	104	11	abubakar	PERSON
gujaf-13	104	12	2019	DATE
gujaf-13	104	13	2014	DATE
gujaf-13	104	14	2020	DATE
gujaf-13	104	15	dait	PERSON
gujaf-13	106	1	+ β1afsit + β2aiit	DATE
gujaf-13	107	1	ja = joint	PERSON
gujaf-13	107	2	β1-5	CARDINAL
gujaf-13	108	1	gusau journal of accounting	ORG
gujaf-13	109	1	1, april, 2020	DATE
gujaf-13	109	2	2756	CARDINAL
gujaf-13	109	3	2	CARDINAL
gujaf-13	109	4	2	CARDINAL
gujaf-13	109	5	dev min max cfo	PERSON
gujaf-13	109	6	0.044 0.121 -0.218	PERSON
gujaf-13	109	7	0.646	CARDINAL
gujaf-13	109	8	0.640 0.484 0.000 1.000	MONEY
gujaf-13	109	9	0.452 0.104 0.160	MONEY
gujaf-13	109	10	19.40	CARDINAL
gujaf-13	109	11	2020	DATE
gujaf-13	109	12	2	CARDINAL
gujaf-13	109	13	nigerian	NORP
gujaf-13	109	14	0.044	CARDINAL
gujaf-13	109	15	0.121	CARDINAL
gujaf-13	110	1	0.121	CARDINAL
gujaf-13	112	1	2	CARDINAL
gujaf-13	112	2	0.64	CARDINAL
gujaf-13	112	3	0.484	CARDINAL
gujaf-13	112	4	1.000	CARDINAL
gujaf-13	113	1	48%	PERCENT
gujaf-13	113	2	nigeria	GPE
gujaf-13	114	1	2	CARDINAL
gujaf-13	114	2	0.452	CARDINAL
gujaf-13	114	3	0.104367	GPE
gujaf-13	114	4	0.16	CARDINAL
gujaf-13	114	5	0.5	CARDINAL
gujaf-13	115	1	2	CARDINAL
gujaf-13	115	2	44%	PERCENT
gujaf-13	115	3	aj	PERSON
gujaf-13	115	4	0.440	CARDINAL
gujaf-13	115	5	0	CARDINAL
gujaf-13	115	6	501	CARDINAL
gujaf-13	116	1	0	CARDINAL
gujaf-13	116	2	1	CARDINAL
gujaf-13	117	1	2	CARDINAL
gujaf-13	117	2	23.658	CARDINAL
gujaf-13	117	3	19.4	CARDINAL
gujaf-13	117	4	0.918759	CARDINAL
gujaf-13	117	5	8.957952	CARDINAL
gujaf-13	117	6	22	CARDINAL
gujaf-13	117	7	6	DATE
gujaf-13	117	8	25.6	CARDINAL
gujaf-13	117	9	20	DATE
gujaf-13	118	1	gusau journal of accounting	ORG
gujaf-13	119	1	1, april, 2020	DATE
gujaf-13	119	2	2756	CARDINAL
gujaf-13	120	1	3	CARDINAL
gujaf-13	120	2	cfo	ORG
gujaf-13	120	3	1.000	CARDINAL
gujaf-13	120	4	0.124 1.000	CARDINAL
gujaf-13	120	5	0.075 0.509 1.000 ja	MONEY
gujaf-13	120	6	1.000	CARDINAL
gujaf-13	120	7	1.000	CARDINAL
gujaf-13	120	8	0.033	CARDINAL
gujaf-13	120	9	1.000	CARDINAL
gujaf-13	120	10	2020	DATE
gujaf-13	120	11	3	CARDINAL
gujaf-13	120	12	nigeria	GPE
gujaf-13	121	1	3	CARDINAL
gujaf-13	123	1	3	CARDINAL
gujaf-13	126	1	4	CARDINAL
gujaf-13	127	1	gusau journal of accounting	ORG
gujaf-13	128	1	1, april, 2020	DATE
gujaf-13	128	2	2756	CARDINAL
gujaf-13	128	3	4	CARDINAL
gujaf-13	128	4	0.049	CARDINAL
gujaf-13	128	5	0.279 ja -0.031 -2.130	QUANTITY
gujaf-13	128	6	0.835	CARDINAL
gujaf-13	128	7	0.514	CARDINAL
gujaf-13	128	8	2.96	CARDINAL
gujaf-13	128	9	0.022 r square 0.252	QUANTITY
gujaf-13	128	10	0.167	CARDINAL
gujaf-13	128	11	2020	DATE
gujaf-13	128	12	4	CARDINAL
gujaf-13	128	13	0.17	CARDINAL
gujaf-13	129	1	17%	PERCENT
gujaf-13	129	2	about 17%	PERCENT
gujaf-13	129	3	nigerian	NORP
gujaf-13	129	4	83%	PERCENT
gujaf-13	131	1	4.3	CARDINAL
gujaf-13	131	2	nigeria	GPE
gujaf-13	131	3	0.029	CARDINAL
gujaf-13	131	4	5%	PERCENT
gujaf-13	132	1	4	CARDINAL
gujaf-13	132	2	5k	CARDINAL
gujaf-13	133	1	4	CARDINAL
gujaf-13	133	2	nigeria	GPE
gujaf-13	133	3	5%	PERCENT
gujaf-13	133	4	0.039	CARDINAL
gujaf-13	134	1	31k	DATE
gujaf-13	135	1	nigeria	GPE
gujaf-13	136	1	gusau journal of accounting	ORG
gujaf-13	137	1	1, april, 2020	DATE
gujaf-13	137	2	2756	CARDINAL
gujaf-13	138	1	5	CARDINAL
gujaf-13	138	2	nigeria	GPE
gujaf-13	139	1	nigeria	GPE
gujaf-13	141	1	nigeria	GPE
gujaf-13	141	2	4	CARDINAL
gujaf-13	142	1	abbasiazadeh	ORG
gujaf-13	142	2	l., & zamanpour	ORG
gujaf-13	142	3	a.	PERSON
gujaf-13	142	4	2016	CARDINAL
gujaf-13	143	1	tehran stock exchange	ORG
gujaf-13	144	1	international journal of humanities	ORG
gujaf-13	144	2	issn 2356-5926	PERSON
gujaf-13	144	3	21882196	DATE
gujaf-13	145	1	c. c.	GPE
gujaf-13	145	2	a.	PERSON
gujaf-13	145	3	2017	CARDINAL
gujaf-13	146	1	nigeria	GPE
gujaf-13	147	1	european journal of accounting	ORG
gujaf-13	147	2	5(4	CARDINAL
gujaf-13	147	3	1-11	CARDINAL
gujaf-13	148	1	aliyu	PERSON
gujaf-13	148	2	m. d.	PERSON
gujaf-13	148	3	a. u., & zachariah	ORG
gujaf-13	148	4	2015	CARDINAL
gujaf-13	149	1	nigeria	GPE
gujaf-13	150	1	journal of accounting	ORG
gujaf-13	150	2	1	CARDINAL
gujaf-13	150	3	30	CARDINAL
gujaf-13	151	1	t. s.	GPE
gujaf-13	151	2	b., & abdullatif	ORG
gujaf-13	151	3	m. (2020	PERSON
gujaf-13	153	1	jordan	GPE
gujaf-13	154	1	revista decontabilidad-spanish	PERSON
gujaf-13	154	2	64	CARDINAL
gujaf-13	155	1	alzoubi	NORP
gujaf-13	155	2	e. s. s.	PERSON
gujaf-13	155	3	2016	DATE
gujaf-13	156	1	jordan	GPE
gujaf-13	157	1	17	CARDINAL
gujaf-13	157	2	170	CARDINAL
gujaf-13	158	1	h.	GPE
gujaf-13	158	2	r.	NORP
gujaf-13	158	3	2002	DATE
gujaf-13	161	1	78	CARDINAL
gujaf-13	161	2	july	DATE
gujaf-13	161	3	611-639	CARDINAL
gujaf-13	161	4	gusau journal of accounting	ORG
gujaf-13	162	1	1, april, 2020	DATE
gujaf-13	162	2	2756	CARDINAL
gujaf-13	162	3	s.	PERSON
gujaf-13	162	4	krishnan	PERSON
gujaf-13	162	5	j., & yang	ORG
gujaf-13	162	6	j. s.	PERSON
gujaf-13	162	7	2003	DATE
gujaf-13	164	1	journal of practice &	ORG
gujaf-13	164	2	22(2	CARDINAL
gujaf-13	164	3	71-97	CARDINAL
gujaf-13	165	1	basiruddin	GPE
gujaf-13	165	2	r.	PERSON
gujaf-13	165	3	2011	DATE
gujaf-13	166	1	uk	GPE
gujaf-13	166	2	doctoral thesis university of durham uk	ORG
gujaf-13	167	1	becker	PERSON
gujaf-13	167	2	c. l.	PERSON
gujaf-13	167	3	m. l.	PERSON
gujaf-13	167	4	j., & subramanyam	ORG
gujaf-13	167	5	k. r.	PERSON
gujaf-13	167	6	1998	DATE
gujaf-13	169	1	15(1),1	CARDINAL
gujaf-13	170	1	deis jr	PERSON
gujaf-13	170	2	d. r.	NORP
gujaf-13	170	3	g. a.	PERSON
gujaf-13	170	4	1992	DATE
gujaf-13	172	1	462	CARDINAL
gujaf-13	173	1	s., & dabor	ORG
gujaf-13	173	2	e. l.	PERSON
gujaf-13	173	3	2017	CARDINAL
gujaf-13	174	1	nigerian	NORP
gujaf-13	175	1	francis	PERSON
gujaf-13	175	2	j. r., & yu	PERSON
gujaf-13	175	3	m. d.	PERSON
gujaf-13	175	4	2009	DATE
gujaf-13	176	1	4	CARDINAL
gujaf-13	177	1	1521-1552	CARDINAL
gujaf-13	178	1	francis	PERSON
gujaf-13	178	2	j. r.	PERSON
gujaf-13	178	3	maydew	ORG
gujaf-13	178	4	e. l. & sparks	ORG
gujaf-13	178	5	h. c.	PERSON
gujaf-13	178	6	1999	DATE
gujaf-13	179	1	6	CARDINAL
gujaf-13	182	1	18	CARDINAL
gujaf-13	182	2	2	CARDINAL
gujaf-13	182	3	17	CARDINAL
gujaf-13	183	1	francis	PERSON
gujaf-13	183	2	j., reichelt	PERSON
gujaf-13	183	3	k. & wang	ORG
gujaf-13	183	4	d.	NORP
gujaf-13	183	5	2009	DATE
gujaf-13	184	1	u.s.	GPE
gujaf-13	186	1	113	CARDINAL
gujaf-13	187	1	geiger	PERSON
gujaf-13	187	2	m.	PERSON
gujaf-13	187	3	p. & north	ORG
gujaf-13	187	4	2008	DATE
gujaf-13	189	1	journal of practice &	ORG
gujaf-13	189	2	21	CARDINAL
gujaf-13	189	3	67:78	TIME
gujaf-13	190	1	gul	PERSON
gujaf-13	190	2	f. a.	PERSON
gujaf-13	190	3	fung	GPE
gujaf-13	190	4	s. y. k.	PERSON
gujaf-13	190	5	b.	PERSON
gujaf-13	190	6	2009	DATE
gujaf-13	192	1	265	CARDINAL
gujaf-13	193	1	hassan	PERSON
gujaf-13	193	2	s. u., & farouk	ORG
gujaf-13	193	3	m. a.	PERSON
gujaf-13	193	4	2014	DATE
gujaf-13	194	1	nigeria	GPE
gujaf-13	195	1	contemporary business research	ORG
gujaf-13	195	2	3(1	CARDINAL
gujaf-13	195	3	99-114	CARDINAL
gujaf-13	196	1	healy	ORG
gujaf-13	196	2	p. m.	PERSON
gujaf-13	196	3	j. m.	PERSON
gujaf-13	196	4	1999	DATE
gujaf-13	198	1	365-383	CARDINAL
gujaf-13	199	1	inaam, z.	PERSON
gujaf-13	199	2	khmoussi, h. i.	GPE
gujaf-13	199	3	z.	PERSON
gujaf-13	199	4	2012	DATE
gujaf-13	200	1	tunisian	NORP
gujaf-13	201	1	international journal of accounting	ORG
gujaf-13	201	2	2(2	CARDINAL
gujaf-13	201	3	17	CARDINAL
gujaf-13	202	1	jayeola	PERSON
gujaf-13	202	2	o. a., & toluwalase	ORG
gujaf-13	202	3	a. o.	PERSON
gujaf-13	202	4	2017	CARDINAL
gujaf-13	203	1	nigerian	NORP
gujaf-13	204	1	international journal of accounting research	ORG
gujaf-13	204	2	5(2	CARDINAL
gujaf-13	204	3	1-5	CARDINAL
gujaf-13	204	4	gusau journal of accounting	ORG
gujaf-13	205	1	1, april, 2020	DATE
gujaf-13	205	2	2756	CARDINAL
gujaf-13	205	3	hamid	ORG
gujaf-13	205	4	k. t.	PERSON
gujaf-13	205	5	& abubakar	ORG
gujaf-13	206	1	nigeria	GPE
gujaf-13	207	1	nigerian journal of management technology	ORG
gujaf-13	207	2	9(2	CARDINAL
gujaf-13	207	3	53-74	CARDINAL
gujaf-13	208	1	kim	PERSON
gujaf-13	208	2	j. b.	PERSON
gujaf-13	208	3	chung	GPE
gujaf-13	208	4	r., & firth	ORG
gujaf-13	208	5	2003	DATE
gujaf-13	209	1	20(2	CARDINAL
gujaf-13	209	2	323-359	CARDINAL
gujaf-13	210	1	krishnan	PERSON
gujaf-13	210	2	j., & schauer	ORG
gujaf-13	210	3	2000	DATE
gujaf-13	212	1	journal of practice & theory	ORG
gujaf-13	212	2	9	CARDINAL
gujaf-13	213	1	krishnan	PERSON
gujaf-13	213	2	g. v.	PERSON
gujaf-13	213	3	2003	DATE
gujaf-13	214	1	6	CARDINAL
gujaf-13	215	1	17	CARDINAL
gujaf-13	215	2	1	CARDINAL
gujaf-13	216	1	krishnan	PERSON
gujaf-13	216	2	g. & schauer	ORG
gujaf-13	216	3	2000	DATE
gujaf-13	216	4	houston	GPE
gujaf-13	216	5	arthur andersen	PERSON
gujaf-13	218	1	22	CARDINAL
gujaf-13	218	2	1	CARDINAL
gujaf-13	219	1	165	CARDINAL
gujaf-13	220	1	lennox	ORG
gujaf-13	220	2	g. s.	PERSON
gujaf-13	220	3	1999	DATE
gujaf-13	223	1	26	CARDINAL
gujaf-13	224	1	7/8	CARDINAL
gujaf-13	224	2	779-805	CARDINAL
gujaf-13	225	1	lisar, a.	ORG
gujaf-13	225	2	lisar	ORG
gujaf-13	225	3	t. & zadeh	ORG
gujaf-13	225	4	p. i.	PERSON
gujaf-13	225	5	2016	DATE
gujaf-13	226	1	tehran stock exchange journal of economics	ORG
gujaf-13	226	2	53	CARDINAL
gujaf-13	226	3	lopes, p. a.	ORG
gujaf-13	227	1	2018	DATE
gujaf-13	228	1	portugal	GPE
gujaf-13	229	1	athens journal of business & economics	ORG
gujaf-13	229	2	4(2	CARDINAL
gujaf-13	229	3	179	CARDINAL
gujaf-13	230	1	mande	GPE
gujaf-13	230	2	r. g.	PERSON
gujaf-13	230	3	& kwak	PERSON
gujaf-13	230	4	w.	PERSON
gujaf-13	230	5	2000	DATE
gujaf-13	231	1	japanese	NORP
gujaf-13	232	1	263	CARDINAL
gujaf-13	233	1	mandour	PERSON
gujaf-13	233	2	a. m.	PERSON
gujaf-13	233	3	e. s.	PERSON
gujaf-13	233	4	2018	DATE
gujaf-13	235	1	international journal of accounting	ORG
gujaf-13	235	2	8(1	CARDINAL
gujaf-13	235	3	84-114	CARDINAL
gujaf-13	236	1	mangala	GPE
gujaf-13	236	2	d. & isha.	ORG
gujaf-13	237	1	a.	PERSON
gujaf-13	237	2	2016	DATE
gujaf-13	238	1	annual	DATE
gujaf-13	238	2	india	GPE
gujaf-13	238	3	1(2	CARDINAL
gujaf-13	238	4	22	CARDINAL
gujaf-13	239	1	martinez	ORG
gujaf-13	239	2	a. l. & moraes	PERSON
gujaf-13	239	3	a. j.	PERSON
gujaf-13	239	4	2016	CARDINAL
gujaf-13	241	1	international journal of accounting	ORG
gujaf-13	241	2	3(1	CARDINAL
gujaf-13	241	3	13	CARDINAL
gujaf-13	241	4	m. e.	PERSON
gujaf-13	241	5	2016	DATE
gujaf-13	242	1	jordan	GPE
gujaf-13	243	1	british journal	ORG
gujaf-13	243	2	12(2	CARDINAL
gujaf-13	243	3	1	CARDINAL
gujaf-13	244	1	gusau journal of accounting	ORG
gujaf-13	245	1	1, april, 2020	DATE
gujaf-13	245	2	2756	CARDINAL
gujaf-13	245	3	a. o.	PERSON
gujaf-13	246	1	2014	DATE
gujaf-13	247	1	nigeria	GPE
gujaf-13	248	1	4(2	CARDINAL
gujaf-13	248	2	139	CARDINAL
gujaf-13	249	1	ozkan	ORG
gujaf-13	249	2	a.	PERSON
gujaf-13	249	3	2018	DATE
gujaf-13	250	1	turkey journal of social sciences	ORG
gujaf-13	250	2	68(23	CARDINAL
gujaf-13	250	3	67	CARDINAL
gujaf-13	250	4	1307-9832	DATE
gujaf-13	251	1	palmrose	ORG
gujaf-13	251	2	z. v.	PERSON
gujaf-13	251	3	1988	DATE
gujaf-13	252	1	1987	DATE
gujaf-13	253	1	55	CARDINAL
gujaf-13	254	1	tate	PERSON
gujaf-13	254	2	s.	PERSON
gujaf-13	254	3	2001	DATE
gujaf-13	257	1	teoh	PERSON
gujaf-13	257	2	s. h. &wong	ORG
gujaf-13	257	3	t. j.	PERSON
gujaf-13	257	4	1993	DATE
gujaf-13	261	1	68	CARDINAL
gujaf-13	261	2	2	CARDINAL
gujaf-13	261	3	346	CARDINAL
gujaf-13	261	4	g. m.	PERSON
gujaf-13	261	5	i. n.	PERSON
gujaf-13	261	6	2015	CARDINAL
gujaf-13	262	1	nigeria	GPE
gujaf-13	263	1	european journal of business and management	ORG
gujaf-13	263	2	7(29	DATE
gujaf-13	263	3	34 -42	QUANTITY