id	sid	eid	entity	type
gujaf-137	1	1	3	CARDINAL
gujaf-137	1	2	2	CARDINAL
gujaf-137	1	3	april	DATE
gujaf-137	1	4	2022	CARDINAL
gujaf-137	1	5	2756-665x	CARDINAL
gujaf-137	1	6	social sciences	ORG
gujaf-137	1	7	federal university gusau	ORG
gujaf-137	1	8	zamfara state	GPE
gujaf-137	1	9	1	CARDINAL
gujaf-137	1	10	nigeria	GPE
gujaf-137	1	11	phd department of procurement	ORG
gujaf-137	1	12	kaduna state university	ORG
gujaf-137	1	13	kaduna-nigeria	EVENT
gujaf-137	1	14	shehu usman hassan phd	PERSON
gujaf-137	3	1	nigeria	GPE
gujaf-137	3	2	10 years	DATE
gujaf-137	3	3	2010-2019	DATE
gujaf-137	4	1	annual	DATE
gujaf-137	6	1	nigeria	GPE
gujaf-137	7	1	nigeria	GPE
gujaf-137	13	1	nigeria	GPE
gujaf-137	14	1	only six	CARDINAL
gujaf-137	14	2	mailto:shehu.hassan@fukashere.edu.ng 2	LAW
gujaf-137	15	1	nigerian	NORP
gujaf-137	15	2	collins et al	PERSON
gujaf-137	15	3	2017	DATE
gujaf-137	17	1	1	CARDINAL
gujaf-137	18	1	healy & wahlen	ORG
gujaf-137	18	2	1999	DATE
gujaf-137	20	1	xerox	ORG
gujaf-137	20	2	2000	DATE
gujaf-137	20	3	enron	ORG
gujaf-137	20	4	2001	DATE
gujaf-137	20	5	worldcom	ORG
gujaf-137	20	6	2002	DATE
gujaf-137	21	1	millions	CARDINAL
gujaf-137	21	2	millions	CARDINAL
gujaf-137	21	3	julius & marte	ORG
gujaf-137	21	4	2015	DATE
gujaf-137	24	1	nigeria	GPE
gujaf-137	25	1	nigerian	NORP
gujaf-137	25	2	nigeria	GPE
gujaf-137	25	3	nigeria	GPE
gujaf-137	25	4	3	CARDINAL
gujaf-137	25	5	three	CARDINAL
gujaf-137	25	6	yoruba	GPE
gujaf-137	25	7	igbo	NORP
gujaf-137	25	8	nigeria	GPE
gujaf-137	25	9	previous decades	DATE
gujaf-137	26	1	many years	DATE
gujaf-137	31	1	nigerian	NORP
gujaf-137	32	1	ac	ORG
gujaf-137	33	1	nigeria	GPE
gujaf-137	34	1	nigeria	GPE
gujaf-137	35	1	nigeria	GPE
gujaf-137	36	1	nigeria	GPE
gujaf-137	37	1	2010-2019	DATE
gujaf-137	37	2	10 years period	DATE
gujaf-137	38	1	4	CARDINAL
gujaf-137	40	1	ac	ORG
gujaf-137	42	1	nigeria	GPE
gujaf-137	43	1	sec	ORG
gujaf-137	43	2	nigeria	GPE
gujaf-137	46	1	2	CARDINAL
gujaf-137	47	1	2019	DATE
gujaf-137	47	2	alden et al	GPE
gujaf-137	48	1	2019	DATE
gujaf-137	49	1	2019	DATE
gujaf-137	49	2	triki	ORG
gujaf-137	49	3	2018	DATE
gujaf-137	49	4	kyaw et al	PERSON
gujaf-137	50	1	2015	DATE
gujaf-137	51	1	2012	DATE
gujaf-137	55	1	2017	CARDINAL
gujaf-137	56	1	2016	CARDINAL
gujaf-137	59	1	2018	DATE
gujaf-137	60	1	5	CARDINAL
gujaf-137	61	1	lin et al.	PERSON
gujaf-137	61	2	2016	DATE
gujaf-137	62	1	chan et al.	PERSON
gujaf-137	62	2	2013	DATE
gujaf-137	64	1	one	CARDINAL
gujaf-137	64	2	2019	DATE
gujaf-137	65	1	wicaksana et al	PERSON
gujaf-137	66	1	2017	CARDINAL
gujaf-137	69	1	al.	PERSON
gujaf-137	69	2	2018	DATE
gujaf-137	70	1	neffati et al	ORG
gujaf-137	71	1	2011	DATE
gujaf-137	73	1	2019	DATE
gujaf-137	75	1	buniamin et al	PERSON
gujaf-137	76	1	2012	DATE
gujaf-137	77	1	bala et al.	PERSON
gujaf-137	77	2	2020	DATE
gujaf-137	78	1	saleem	PERSON
gujaf-137	78	2	2019	DATE
gujaf-137	79	1	florencea & kurnia	ORG
gujaf-137	79	2	2018	DATE
gujaf-137	80	1	albersmann	PERSON
gujaf-137	80	2	2017	CARDINAL
gujaf-137	81	1	6	CARDINAL
gujaf-137	81	2	nine	CARDINAL
gujaf-137	81	3	nigeria	GPE
gujaf-137	83	1	3	CARDINAL
gujaf-137	84	1	one	CARDINAL
gujaf-137	85	1	two	CARDINAL
gujaf-137	85	2	one	CARDINAL
gujaf-137	86	1	113	CARDINAL
gujaf-137	86	2	nigeria	GPE
gujaf-137	86	3	31st december	DATE
gujaf-137	86	4	2019	DATE
gujaf-137	87	1	113	CARDINAL
gujaf-137	88	1	nigeria	GPE
gujaf-137	89	1	2017	CARDINAL
gujaf-137	90	1	the nigerian stock exchange	ORG
gujaf-137	91	1	yearly	DATE
gujaf-137	91	2	nigeria	GPE
gujaf-137	91	3	31st/12/2019	DATE
gujaf-137	91	4	ten	CARDINAL
gujaf-137	91	5	10) years	DATE
gujaf-137	91	6	2010-2019	DATE
gujaf-137	92	1	annual	DATE
gujaf-137	92	2	nigeria	GPE
gujaf-137	94	1	7	CARDINAL
gujaf-137	101	1	dacc	PERSON
gujaf-137	101	2	collins et al	PERSON
gujaf-137	102	1	2017	CARDINAL
gujaf-137	104	1	four	CARDINAL
gujaf-137	104	2	yoruba	GPE
gujaf-137	104	3	igbo	GPE
gujaf-137	104	4	each year	DATE
gujaf-137	104	5	1	CARDINAL
gujaf-137	104	6	four	CARDINAL
gujaf-137	108	1	five	CARDINAL
gujaf-137	108	2	5	CARDINAL
gujaf-137	108	3	0	CARDINAL
gujaf-137	108	4	first	ORDINAL
gujaf-137	108	5	1	CARDINAL
gujaf-137	108	6	five	CARDINAL
gujaf-137	108	7	5) years	DATE
gujaf-137	108	8	five years	DATE
gujaf-137	109	1	1	CARDINAL
gujaf-137	109	2	0	CARDINAL
gujaf-137	110	1	2	CARDINAL
gujaf-137	110	2	1	CARDINAL
gujaf-137	110	3	1	CARDINAL
gujaf-137	110	4	0	CARDINAL
gujaf-137	111	1	1	CARDINAL
gujaf-137	111	2	0	CARDINAL
gujaf-137	111	3	8	CARDINAL
gujaf-137	111	4	six	CARDINAL
gujaf-137	112	1	2019	CARDINAL
gujaf-137	112	2	the financial reporting council of nigeria	ORG
gujaf-137	112	3	1	CARDINAL
gujaf-137	112	4	the year	DATE
gujaf-137	112	5	0	CARDINAL
gujaf-137	112	6	six	CARDINAL
gujaf-137	112	7	six	CARDINAL
gujaf-137	112	8	the year	DATE
gujaf-137	114	1	nigeria	GPE
gujaf-137	115	1	git+µit 4.	ORG
gujaf-137	118	1	less than 10	CARDINAL
gujaf-137	118	2	1	CARDINAL
gujaf-137	118	3	less than 1	CARDINAL
gujaf-137	120	1	4.1	CARDINAL
gujaf-137	121	1	4.1	CARDINAL
gujaf-137	122	1	0.000 1.14 0.877	MONEY
gujaf-137	122	2	1.05	MONEY
gujaf-137	122	3	boardnat -0.468 -10.86 0.000	PERSON
gujaf-137	122	4	0.118 2.98	MONEY
gujaf-137	122	5	1.07 0.931	TIME
gujaf-137	122	6	0.965	CARDINAL
gujaf-137	122	7	auditcom	NORP
gujaf-137	123	1	0.002 0.79	MONEY
gujaf-137	123	2	0.014	CARDINAL
gujaf-137	123	3	0.998	CARDINAL
gujaf-137	123	4	0.998	CARDINAL
gujaf-137	123	5	68671	CARDINAL
gujaf-137	124	1	0.04 0.837	CARDINAL
gujaf-137	124	2	2022 4.1	CARDINAL
gujaf-137	124	3	4.1	CARDINAL
gujaf-137	124	4	0.347	CARDINAL
gujaf-137	125	1	nigeria	GPE
gujaf-137	126	1	thirty-five percent	PERCENT
gujaf-137	131	1	2019	DATE
gujaf-137	132	1	2019	DATE
gujaf-137	132	2	triki	ORG
gujaf-137	132	3	2018	DATE
gujaf-137	132	4	2019	DATE
gujaf-137	132	5	nelson	PERSON
gujaf-137	132	6	ponsian	PERSON
gujaf-137	132	7	2018	DATE
gujaf-137	132	8	2016	CARDINAL
gujaf-137	133	1	4.2	CARDINAL
gujaf-137	133	2	4.1	CARDINAL
gujaf-137	133	3	nigeria	GPE
gujaf-137	134	1	one percent	PERCENT
gujaf-137	135	1	1%	PERCENT
gujaf-137	135	2	21%	PERCENT
gujaf-137	138	1	10	CARDINAL
gujaf-137	142	1	alqatan	GPE
gujaf-137	142	2	2019	DATE
gujaf-137	143	1	hambrick & mason	ORG
gujaf-137	143	2	1984	DATE
gujaf-137	143	3	kim & sun	ORG
gujaf-137	143	4	2014	DATE
gujaf-137	143	5	2018	DATE
gujaf-137	146	1	2017	CARDINAL
gujaf-137	147	1	2016	DATE
gujaf-137	147	2	reggy et al	PERSON
gujaf-137	148	1	2015	CARDINAL
gujaf-137	149	1	4.3	CARDINAL
gujaf-137	149	2	4.1	CARDINAL
gujaf-137	149	3	1%	PERCENT
gujaf-137	150	1	nigeria	GPE
gujaf-137	151	1	136%	PERCENT
gujaf-137	153	1	fama & jensen	ORG
gujaf-137	153	2	1983	DATE
gujaf-137	153	3	lin et al.	PERSON
gujaf-137	153	4	2016	DATE
gujaf-137	157	1	discovery	PRODUCT
gujaf-137	157	2	2018	DATE
gujaf-137	158	1	11 4.5	CARDINAL
gujaf-137	158	2	4.1	CARDINAL
gujaf-137	158	3	one percent	PERCENT
gujaf-137	159	1	nigeria	GPE
gujaf-137	160	1	47%	PERCENT
gujaf-137	165	1	2019	DATE
gujaf-137	165	2	aminu (2018	ORG
gujaf-137	165	3	2019	DATE
gujaf-137	166	1	2015	CARDINAL
gujaf-137	167	1	4.6	CARDINAL
gujaf-137	167	2	0.118	CARDINAL
gujaf-137	167	3	2.98	CARDINAL
gujaf-137	167	4	one percent	PERCENT
gujaf-137	167	5	0.003	CARDINAL
gujaf-137	168	1	nigeria	GPE
gujaf-137	169	1	12%	PERCENT
gujaf-137	171	1	rmc	PERSON
gujaf-137	171	2	oluyemisi et al.	PERSON
gujaf-137	171	3	2017	DATE
gujaf-137	173	1	neffati et al	GPE
gujaf-137	174	1	2011	DATE
gujaf-137	174	2	al.	PERSON
gujaf-137	174	3	2018	DATE
gujaf-137	175	1	nigeria	GPE
gujaf-137	176	1	12	CARDINAL
gujaf-137	176	2	4.7	CARDINAL
gujaf-137	176	3	4.1	CARDINAL
gujaf-137	176	4	67%	PERCENT
gujaf-137	176	5	0.665	CARDINAL
gujaf-137	177	1	nigeria	GPE
gujaf-137	179	1	two	CARDINAL
gujaf-137	179	2	more than five years	DATE
gujaf-137	179	3	higher than 1	CARDINAL
gujaf-137	182	1	becker	PERSON
gujaf-137	182	2	1964	DATE
gujaf-137	186	1	2012	DATE
gujaf-137	187	1	2019	DATE
gujaf-137	187	2	wicaksana et al	PERSON
gujaf-137	188	1	2017	CARDINAL
gujaf-137	189	1	4.8	CARDINAL
gujaf-137	189	2	4.1	CARDINAL
gujaf-137	189	3	one percent	PERCENT
gujaf-137	190	1	nigeria	GPE
gujaf-137	191	1	136%	PERCENT
gujaf-137	195	1	bala et al	PERSON
gujaf-137	196	1	2020	DATE
gujaf-137	196	2	saleem	PERSON
gujaf-137	196	3	2019	DATE
gujaf-137	196	4	hidayat	PERSON
gujaf-137	196	5	2019	DATE
gujaf-137	196	6	2017	CARDINAL
gujaf-137	197	1	2018	DATE
gujaf-137	197	2	issa	PERSON
gujaf-137	197	3	2017	CARDINAL
gujaf-137	198	1	13	CARDINAL
gujaf-137	198	2	4.1	CARDINAL
gujaf-137	198	3	0.998 (99%	PERCENT
gujaf-137	198	4	99%	PERCENT
gujaf-137	199	1	0.998 (99%	PERCENT
gujaf-137	199	2	nigeria	GPE
gujaf-137	199	3	99%	PERCENT
gujaf-137	199	4	1%	PERCENT
gujaf-137	200	1	68671	CARDINAL
gujaf-137	200	2	1%	PERCENT
gujaf-137	201	1	nigeria	GPE
gujaf-137	202	1	nigeria	GPE
gujaf-137	203	1	5	CARDINAL
gujaf-137	204	1	nigeria	GPE
gujaf-137	206	1	nigeria	GPE
gujaf-137	206	2	nigerian	NORP
gujaf-137	207	1	nigeria	GPE
gujaf-137	208	1	nigeria	GPE
gujaf-137	209	1	14	CARDINAL
gujaf-137	210	1	nigeria	GPE
gujaf-137	213	1	nigeria	GPE
gujaf-137	215	1	nigeria	GPE
gujaf-137	217	1	nigeria	GPE
gujaf-137	222	1	15	CARDINAL
gujaf-137	222	2	sec	ORG
gujaf-137	224	1	nigeria	GPE
gujaf-137	225	1	50%	PERCENT
gujaf-137	225	2	50%	PERCENT
gujaf-137	227	1	nigeria	GPE
gujaf-137	227	2	at least four	CARDINAL
gujaf-137	227	3	nigerian	NORP
gujaf-137	229	1	nigeria	GPE
gujaf-137	231	1	at least 40%	PERCENT
gujaf-137	232	1	nigeria	GPE
gujaf-137	233	1	nigeria	GPE
gujaf-137	233	2	at least 30%	PERCENT
gujaf-137	234	1	16	CARDINAL
gujaf-137	234	2	nigeria	GPE
gujaf-137	237	1	nigeria	GPE
gujaf-137	239	1	audcom	PERSON
gujaf-137	239	2	nigeria	GPE
gujaf-137	241	1	b. t.	PERSON
gujaf-137	241	2	2017	CARDINAL
gujaf-137	242	1	german	NORP
gujaf-137	242	2	two	CARDINAL
gujaf-137	243	1	147–178	CARDINAL
gujaf-137	244	1	alden	GPE
gujaf-137	244	2	h. a. r.	PERSON
gujaf-137	244	3	ganis	ORG
gujaf-137	244	4	e. s.	PERSON
gujaf-137	244	5	roekhudin.	PERSON
gujaf-137	244	6	& andayani	PERSON
gujaf-137	244	7	w.	PERSON
gujaf-137	244	8	2019	DATE
gujaf-137	246	1	academy of accounting	ORG
gujaf-137	246	2	23(1	GPE
gujaf-137	246	3	126	CARDINAL
gujaf-137	247	1	alhaji	GPE
gujaf-137	247	2	a. s.	PERSON
gujaf-137	247	3	abdullatif	GPE
gujaf-137	247	4	r., & ahmed	ORG
gujaf-137	247	5	r. a.	PERSON
gujaf-137	247	6	2018	DATE
gujaf-137	248	1	nigeria	GPE
gujaf-137	249	1	journal of advanced research	ORG
gujaf-137	249	2	12(1	CARDINAL
gujaf-137	249	3	62	CARDINAL
gujaf-137	250	1	a.	PERSON
gujaf-137	250	2	shaari, h., & abdul-jabbar	ORG
gujaf-137	250	3	2019	DATE
gujaf-137	251	1	jordan	GPE
gujaf-137	252	1	international journal of financial research	ORG
gujaf-137	252	2	10(5	CARDINAL
gujaf-137	252	3	495	CARDINAL
gujaf-137	253	1	alqatan	GPE
gujaf-137	253	2	a.	PERSON
gujaf-137	253	3	2019	DATE
gujaf-137	254	1	kuwait	GPE
gujaf-137	255	1	254	CARDINAL
gujaf-137	255	2	17	CARDINAL
gujaf-137	255	3	bala	PERSON
gujaf-137	255	4	h.	PERSON
gujaf-137	255	5	amran	GPE
gujaf-137	255	6	n. a.	PERSON
gujaf-137	255	7	2020	DATE
gujaf-137	256	1	nigeria	GPE
gujaf-137	257	1	35	CARDINAL
gujaf-137	257	2	2	CARDINAL
gujaf-137	257	3	177	CARDINAL
gujaf-137	258	1	becker	PERSON
gujaf-137	258	2	1964	DATE
gujaf-137	260	1	chicago	GPE
gujaf-137	260	2	il: university of chicago	ORG
gujaf-137	261	1	buniamin	GPE
gujaf-137	261	2	s.	PERSON
gujaf-137	261	3	johari	PERSON
gujaf-137	261	4	n. h.	PERSON
gujaf-137	261	5	abdrahman	PERSON
gujaf-137	261	6	n. r., & hanim	PERSON
gujaf-137	261	7	f. a.	PERSON
gujaf-137	262	1	2012	DATE
gujaf-137	263	1	100	CARDINAL
gujaf-137	263	2	malaysia	GPE
gujaf-137	264	1	african journal of business management	ORG
gujaf-137	264	2	6(29	CARDINAL
gujaf-137	264	3	8496-8503	DATE
gujaf-137	265	1	chan	ORG
gujaf-137	265	2	h.	PERSON
gujaf-137	265	3	r.	NORP
gujaf-137	265	4	khan	GPE
gujaf-137	265	5	2013	DATE
gujaf-137	267	1	21(4	DATE
gujaf-137	267	2	314333	DATE
gujaf-137	268	1	collins	PERSON
gujaf-137	268	2	d. w.	PERSON
gujaf-137	268	3	r. s.	PERSON
gujaf-137	268	4	a. m.	PERSON
gujaf-137	268	5	2017	CARDINAL
gujaf-137	269	1	quarterly	DATE
gujaf-137	270	1	american accounting association	ORG
gujaf-137	270	2	92(2	CARDINAL
gujaf-137	270	3	69100	DATE
gujaf-137	271	1	10.2308	CARDINAL
gujaf-137	271	2	accr-51551	DATE
gujaf-137	271	3	2018	DATE
gujaf-137	273	1	18	CARDINAL
gujaf-137	274	1	a. o.	PERSON
gujaf-137	274	2	iyafekhe	PERSON
gujaf-137	274	3	c., & eniola	ORG
gujaf-137	274	4	j. o.	PERSON
gujaf-137	274	5	2017	CARDINAL
gujaf-137	275	1	nigeria	GPE
gujaf-137	276	1	international journal of economics	ORG
gujaf-137	276	2	6	CARDINAL
gujaf-137	276	3	78-90	CARDINAL
gujaf-137	277	1	fama	ORG
gujaf-137	277	2	e. f. & jensen	ORG
gujaf-137	278	1	m. (	PERSON
gujaf-137	278	2	1983	DATE
gujaf-137	280	1	26	CARDINAL
gujaf-137	280	2	301	CARDINAL
gujaf-137	281	1	jiang	PERSON
gujaf-137	281	2	x.	GPE
gujaf-137	281	3	zhou	PERSON
gujaf-137	281	4	2019	DATE
gujaf-137	282	1	zero	CARDINAL
gujaf-137	283	1	107	CARDINAL
gujaf-137	283	2	1-21	DATE
gujaf-137	284	1	florencea	ORG
gujaf-137	284	2	n., & kurnia	ORG
gujaf-137	284	3	y. s.	PERSON
gujaf-137	284	4	2018	DATE
gujaf-137	286	1	73	CARDINAL
gujaf-137	286	2	17	CARDINAL
gujaf-137	287	1	i.	PERSON
gujaf-137	287	2	segev	ORG
gujaf-137	287	3	e., & yosef	ORG
gujaf-137	287	4	r.	PERSON
gujaf-137	287	5	2012	DATE
gujaf-137	289	1	pacific accounting review	ORG
gujaf-137	289	2	24(1	CARDINAL
gujaf-137	289	3	4	CARDINAL
gujaf-137	290	1	hambrick	PERSON
gujaf-137	290	2	d., & mason	ORG
gujaf-137	290	3	1984	DATE
gujaf-137	292	1	academy of management review	ORG
gujaf-137	292	2	9(2	CARDINAL
gujaf-137	292	3	193–206	DATE
gujaf-137	293	1	healy	PERSON
gujaf-137	293	2	p. m.	PERSON
gujaf-137	293	3	j. m.	PERSON
gujaf-137	293	4	1999	DATE
gujaf-137	295	1	365–383	CARDINAL
gujaf-137	296	1	hooghiemstra	ORG
gujaf-137	296	2	r.	NORP
gujaf-137	296	3	c., oxelheim	GPE
gujaf-137	296	4	l., & randoy	ORG
gujaf-137	296	5	2015	CARDINAL
gujaf-137	298	1	15010	DATE
gujaf-137	298	2	i&o	PERSON
gujaf-137	298	3	university of groningen	ORG
gujaf-137	299	1	issa	PERSON
gujaf-137	299	2	o. j.	PERSON
gujaf-137	299	3	2017	CARDINAL
gujaf-137	300	1	2011	DATE
gujaf-137	301	1	asian journal of economics	ORG
gujaf-137	301	2	4	CARDINAL
gujaf-137	301	3	3	CARDINAL
gujaf-137	301	4	1-12	CARDINAL
gujaf-137	302	1	18	CARDINAL
gujaf-137	302	2	o. o., & marte	ORG
gujaf-137	302	3	2015	CARDINAL
gujaf-137	303	1	nigeria	GPE
gujaf-137	304	1	international journal of economics	ORG
gujaf-137	304	2	5	CARDINAL
gujaf-137	304	3	3	CARDINAL
gujaf-137	305	1	kim	PERSON
gujaf-137	305	2	k., & sun	ORG
gujaf-137	305	3	j. y.	PERSON
gujaf-137	305	4	2014	DATE
gujaf-137	306	1	korea	GPE
gujaf-137	307	1	3(1	CARDINAL
gujaf-137	307	2	237256	DATE
gujaf-137	308	1	kyaw	PERSON
gujaf-137	308	2	k.	PERSON
gujaf-137	308	3	olugbode	PERSON
gujaf-137	308	4	m., & petracci	ORG
gujaf-137	308	5	b.	PERSON
gujaf-137	308	6	2015	DATE
gujaf-137	310	1	14	CARDINAL
gujaf-137	310	2	135	CARDINAL
gujaf-137	311	1	lin	PERSON
gujaf-137	311	2	z.	PERSON
gujaf-137	311	3	b. y.	PERSON
gujaf-137	311	4	& tiang	GPE
gujaf-137	311	5	z.	PERSON
gujaf-137	311	6	2016	DATE
gujaf-137	314	1	70, 160176	DATE
gujaf-137	315	1	masliza	ORG
gujaf-137	315	2	w. m.	PERSON
gujaf-137	315	3	s., & mohamad	ORG
gujaf-137	315	4	n. z. s.	PERSON
gujaf-137	315	5	2016	CARDINAL
gujaf-137	316	1	malaysian	NORP
gujaf-137	317	1	governance international journal of business	ORG
gujaf-137	317	2	16	CARDINAL
gujaf-137	317	3	4	CARDINAL
gujaf-137	317	4	726-746	CARDINAL
gujaf-137	318	1	musa, f., & aminu	PERSON
gujaf-137	318	2	m. i.	PERSON
gujaf-137	318	3	2018	DATE
gujaf-137	319	1	nigerian	NORP
gujaf-137	320	1	quarterly	DATE
gujaf-137	320	2	33(3&4	CARDINAL
gujaf-137	320	3	19	CARDINAL
gujaf-137	321	1	nahar	ORG
gujaf-137	321	2	s. a., &	PERSON
gujaf-137	321	3	k. i. k. i.	PERSON
gujaf-137	321	4	2016	DATE
gujaf-137	322	1	malaysia	GPE
gujaf-137	323	1	asian	NORP
gujaf-137	323	2	24(4	CARDINAL
gujaf-137	323	3	525-550	CARDINAL
gujaf-137	324	1	neffati, a., ben	ORG
gujaf-137	324	2	i. f., & schalck	PERSON
gujaf-137	324	3	c. (2011	GPE
gujaf-137	326	1	8(2	CARDINAL
gujaf-137	326	2	170	CARDINAL
gujaf-137	327	1	nelson	PERSON
gujaf-137	327	2	m. w.	PERSON
gujaf-137	327	3	n. p.	PERSON
gujaf-137	327	4	2018	DATE
gujaf-137	328	1	eastern africa:	GPE
gujaf-137	328	2	kenya	GPE
gujaf-137	328	3	tanzania	GPE
gujaf-137	329	1	33(2	DATE
gujaf-137	329	2	171	CARDINAL
gujaf-137	330	1	oluyemisi	GPE
gujaf-137	330	2	r. a.	PERSON
gujaf-137	330	3	che-ahmed	PERSON
gujaf-137	330	4	o. j. p.	PERSON
gujaf-137	330	5	2017	CARDINAL
gujaf-137	332	1	indian-pacific journal	ORG
gujaf-137	332	2	1(2	CARDINAL
gujaf-137	332	3	38	CARDINAL
gujaf-137	333	1	osayantin	ORG
gujaf-137	333	2	h. a.	PERSON
gujaf-137	333	3	k.	PERSON
gujaf-137	333	4	2019	DATE
gujaf-137	335	1	5(1	CARDINAL
gujaf-137	335	2	30	CARDINAL
gujaf-137	336	1	reggy	GPE
gujaf-137	336	2	h.	PERSON
gujaf-137	336	3	2015	CARDINAL
gujaf-137	338	1	research institute of industrial economics	ORG
gujaf-137	338	2	1096	DATE
gujaf-137	338	3	1	CARDINAL
gujaf-137	339	1	saleem	NORP
gujaf-137	339	2	e. s. a.	PERSON
gujaf-137	339	3	2019	DATE
gujaf-137	340	1	jordan	GPE
gujaf-137	341	1	meditari accountancy	ORG
gujaf-137	341	2	27(1	CARDINAL
gujaf-137	341	3	7290	DATE
gujaf-137	342	1	saona	PERSON
gujaf-137	342	2	muro	GPE
gujaf-137	342	3	l.	GPE
gujaf-137	342	4	martín	GPE
gujaf-137	342	5	p. s.	PERSON
gujaf-137	342	6	2019	CARDINAL
gujaf-137	343	1	european	NORP
gujaf-137	344	1	25	CARDINAL
gujaf-137	344	2	4	CARDINAL
gujaf-137	344	3	634-663	CARDINAL
gujaf-137	345	1	19	CARDINAL
gujaf-137	345	2	w. a.	PERSON
gujaf-137	345	3	w.	PERSON
gujaf-137	345	4	2019	DATE
gujaf-137	347	1	jurnal akuntansi	PERSON
gujaf-137	347	2	xxiii(03	GPE
gujaf-137	347	3	379	CARDINAL
gujaf-137	348	1	o. t.	PERSON
gujaf-137	348	2	j., & subuh	ORG
gujaf-137	348	3	2018	DATE
gujaf-137	349	1	nigerian	NORP
gujaf-137	350	1	international journal of economics	ORG
gujaf-137	350	2	1	CARDINAL
gujaf-137	351	1	q. c. (	PERSON
gujaf-137	351	2	2018	DATE
gujaf-137	353	1	1–28	CARDINAL
gujaf-137	354	1	triki	NORP
gujaf-137	354	2	s. d.	PERSON
gujaf-137	354	3	2018	DATE
gujaf-137	355	1	french	NORP
gujaf-137	356	1	9	CARDINAL
gujaf-137	356	2	3	CARDINAL
gujaf-137	356	3	289	CARDINAL
gujaf-137	356	4	wicaksana	ORG
gujaf-137	356	5	k. a. b.	PERSON
gujaf-137	356	6	yuniasih	GPE
gujaf-137	356	7	n. w.	PERSON
gujaf-137	356	8	l. n. c.	PERSON
gujaf-137	356	9	2017	CARDINAL
gujaf-137	357	1	indonesian	NORP
gujaf-137	358	1	international journal of scientific	ORG
gujaf-137	358	2	7(12	CARDINAL
gujaf-137	358	3	382	CARDINAL
gujaf-137	358	4	20	CARDINAL