id	sid	eid	entity	type
gujaf-14	1	1	gusau journal of accounting	ORG
gujaf-14	2	1	1, april, 2020	DATE
gujaf-14	2	2	2756	CARDINAL
gujaf-14	2	3	nigeria	GPE
gujaf-14	2	4	adamu magaji	PERSON
gujaf-14	2	5	umar farouk abdulkarim	PERSON
gujaf-14	2	6	abubakar department of accounting & finance	ORG
gujaf-14	2	7	federal university gusau	ORG
gujaf-14	2	8	zamfara state	GPE
gujaf-14	2	9	+2348069393824	CARDINAL
gujaf-14	3	1	monday	DATE
gujaf-14	3	2	samuel okolo	PERSON
gujaf-14	3	3	lawal ibrahim bursery department	PERSON
gujaf-14	3	4	federal university gusau	ORG
gujaf-14	3	5	zamfara state	GPE
gujaf-14	3	6	nigeria	GPE
gujaf-14	4	1	skye bank	ORG
gujaf-14	4	2	2016	DATE
gujaf-14	5	1	nigeria	GPE
gujaf-14	5	2	the period of eleven years	DATE
gujaf-14	5	3	2009-2019	DATE
gujaf-14	6	1	14	CARDINAL
gujaf-14	6	2	nigeria	GPE
gujaf-14	6	3	31st december, 2019	DATE
gujaf-14	8	1	nigerian	NORP
gujaf-14	8	2	nigeria	GPE
gujaf-14	9	1	nigeria	GPE
gujaf-14	9	2	nigeria	GPE
gujaf-14	10	1	nigeria	GPE
gujaf-14	11	1	two	CARDINAL
gujaf-14	11	2	nigeria	GPE
gujaf-14	11	3	nigeria	GPE
gujaf-14	12	1	mailto:adamszinatu@gmail.com	ORG
gujaf-14	13	1	gusau journal of accounting	ORG
gujaf-14	14	1	1, april, 2020	DATE
gujaf-14	14	2	2756	CARDINAL
gujaf-14	16	1	1	CARDINAL
gujaf-14	19	1	nigeria	GPE
gujaf-14	19	2	2009	DATE
gujaf-14	20	1	skye bank nigeria plc	ORG
gujaf-14	20	2	2016	DATE
gujaf-14	20	3	cbn	ORG
gujaf-14	20	4	skye bank nig plc	ORG
gujaf-14	20	5	cbn	ORG
gujaf-14	22	1	skye bank	ORG
gujaf-14	23	1	2009	DATE
gujaf-14	24	1	1998	DATE
gujaf-14	25	1	1989	DATE
gujaf-14	26	1	hussainey	PERSON
gujaf-14	26	2	2009	DATE
gujaf-14	28	1	one	CARDINAL
gujaf-14	29	1	nigeria	GPE
gujaf-14	29	2	gusau journal of accounting	ORG
gujaf-14	30	1	1, april, 2020	DATE
gujaf-14	30	2	2756-665x 3	CARDINAL
gujaf-14	31	1	two	CARDINAL
gujaf-14	32	1	two	CARDINAL
gujaf-14	32	2	nigeria	GPE
gujaf-14	33	1	dmbs	ORG
gujaf-14	33	2	nigeria	GPE
gujaf-14	35	1	nigeria	GPE
gujaf-14	35	2	dmbs	ORG
gujaf-14	36	1	dmbs	ORG
gujaf-14	36	2	nigeria	GPE
gujaf-14	36	3	nigeria	GPE
gujaf-14	37	1	dmbs	ORG
gujaf-14	37	2	nigeria	GPE
gujaf-14	41	1	one	CARDINAL
gujaf-14	42	1	skye bank	ORG
gujaf-14	42	2	2016	DATE
gujaf-14	42	3	skye bank plc	ORG
gujaf-14	42	4	central bank of nigeria	ORG
gujaf-14	43	1	skye bank	ORG
gujaf-14	43	2	skye bank	ORG
gujaf-14	43	3	nigeria	GPE
gujaf-14	44	1	yearly	DATE
gujaf-14	44	2	yearly	DATE
gujaf-14	45	1	nigeria	GPE
gujaf-14	46	1	nigeria	GPE
gujaf-14	46	2	gusau journal of accounting	ORG
gujaf-14	47	1	1, april, 2020	DATE
gujaf-14	47	2	2756	CARDINAL
gujaf-14	47	3	2015	CARDINAL
gujaf-14	47	4	2016	CARDINAL
gujaf-14	47	5	ahmed	PERSON
gujaf-14	47	6	2015	CARDINAL
gujaf-14	47	7	solima	GPE
gujaf-14	47	8	2014	DATE
gujaf-14	47	9	2013	DATE
gujaf-14	47	10	2013	DATE
gujaf-14	47	11	inaan	PERSON
gujaf-14	47	12	khmoussi	GPE
gujaf-14	47	13	fatima	PERSON
gujaf-14	47	14	2012	DATE
gujaf-14	48	1	lin	PERSON
gujaf-14	48	2	hwang	PERSON
gujaf-14	48	3	2010	DATE
gujaf-14	48	4	jordan	GPE
gujaf-14	48	5	clark	PERSON
gujaf-14	48	6	hames	PERSON
gujaf-14	48	7	2010	DATE
gujaf-14	48	8	yasar	PERSON
gujaf-14	48	9	2013	DATE
gujaf-14	48	10	memis	ORG
gujaf-14	48	11	2012	DATE
gujaf-14	48	12	2014	DATE
gujaf-14	48	13	adeyemi	GPE
gujaf-14	48	14	2011	DATE
gujaf-14	48	15	2016	CARDINAL
gujaf-14	48	16	ebrahim	PERSON
gujaf-14	48	17	2001	DATE
gujaf-14	48	18	reichelt	PERSON
gujaf-14	48	19	wang	PERSON
gujaf-14	48	20	2010	DATE
gujaf-14	48	21	jenkins	PERSON
gujaf-14	48	22	2008	DATE
gujaf-14	48	23	2012	DATE
gujaf-14	48	24	ali	PERSON
gujaf-14	48	25	salleh	PERSON
gujaf-14	48	26	hassan	PERSON
gujaf-14	48	27	2008	DATE
gujaf-14	48	28	2016	DATE
gujaf-14	48	29	2012	DATE
gujaf-14	48	30	isenmila	PERSON
gujaf-14	48	31	elijah	PERSON
gujaf-14	48	32	2012	DATE
gujaf-14	48	33	ihendinihu	PERSON
gujaf-14	48	34	2016	DATE
gujaf-14	48	35	farouk	PERSON
gujaf-14	48	36	hassan	PERSON
gujaf-14	48	37	2014	DATE
gujaf-14	48	38	alfayoumi	PERSON
gujaf-14	48	39	abuzayed	PERSON
gujaf-14	48	40	alexander	PERSON
gujaf-14	48	41	2010	DATE
gujaf-14	48	42	khalil	PERSON
gujaf-14	48	43	2016	DATE
gujaf-14	48	44	chen	PERSON
gujaf-14	48	45	cheng	PERSON
gujaf-14	48	46	wang	PERSON
gujaf-14	48	47	2011	DATE
gujaf-14	48	48	nahandi	ORG
gujaf-14	48	49	baghbani	GPE
gujaf-14	48	50	bolouri(2011	ORG
gujaf-14	48	51	2010	DATE
gujaf-14	48	52	hassan	PERSON
gujaf-14	48	53	ibrahim	PERSON
gujaf-14	48	54	2014	DATE
gujaf-14	48	55	abdullahi	GPE
gujaf-14	48	56	ismail	PERSON
gujaf-14	48	57	2009	DATE
gujaf-14	48	58	oba	GPE
gujaf-14	48	59	2014	DATE
gujaf-14	48	60	nugroho	ORG
gujaf-14	48	61	eko	ORG
gujaf-14	48	62	2011	DATE
gujaf-14	48	63	yang	PERSON
gujaf-14	48	64	chun	PERSON
gujaf-14	48	65	2009	DATE
gujaf-14	48	66	saleh	PERSON
gujaf-14	48	67	iskandar	PERSON
gujaf-14	48	68	ramat	GPE
gujaf-14	48	69	2005	DATE
gujaf-14	49	1	dmbs	ORG
gujaf-14	49	2	nigeria	GPE
gujaf-14	51	1	2015	CARDINAL
gujaf-14	51	2	houqe	GPE
gujaf-14	51	3	ahmed	PERSON
gujaf-14	51	4	2015	CARDINAL
gujaf-14	51	5	solima	GPE
gujaf-14	51	6	2014	DATE
gujaf-14	51	7	2013	DATE
gujaf-14	51	8	okolie izendonmi	PERSON
gujaf-14	51	9	2013	DATE
gujaf-14	51	10	innam	ORG
gujaf-14	51	11	khmoussi	GPE
gujaf-14	51	12	fatima	PERSON
gujaf-14	51	13	2012	DATE
gujaf-14	51	14	lin	PERSON
gujaf-14	51	15	hwang	PERSON
gujaf-14	51	16	2018	DATE
gujaf-14	51	17	jordan	PERSON
gujaf-14	51	18	clark	PERSON
gujaf-14	51	19	2010	DATE
gujaf-14	51	20	yasar	PERSON
gujaf-14	51	21	2013	DATE
gujaf-14	51	22	2012	DATE
gujaf-14	51	23	adeyemi	GPE
gujaf-14	51	24	2011	DATE
gujaf-14	51	25	2016	CARDINAL
gujaf-14	51	26	ebrahim	PERSON
gujaf-14	51	27	2001	DATE
gujaf-14	51	28	2012	DATE
gujaf-14	51	29	2013	DATE
gujaf-14	51	30	isenmila	PERSON
gujaf-14	51	31	elijah	PERSON
gujaf-14	51	32	2012	DATE
gujaf-14	51	33	farouk	PERSON
gujaf-14	51	34	hassan	PERSON
gujaf-14	51	35	2014	DATE
gujaf-14	52	1	nigeria	GPE
gujaf-14	53	1	2008	DATE
gujaf-14	54	1	nigeria	GPE
gujaf-14	54	2	i.	PERSON
gujaf-14	54	3	nigeria	GPE
gujaf-14	55	1	gujaf	PERSON
gujaf-14	55	2	gusau journal of accounting	ORG
gujaf-14	56	1	1, april, 2020	DATE
gujaf-14	56	2	2756	CARDINAL
gujaf-14	56	3	nigeria	GPE
gujaf-14	57	1	iii.	PERSON
gujaf-14	58	1	nigeria	GPE
gujaf-14	59	1	nigeria	GPE
gujaf-14	59	2	nigeria	GPE
gujaf-14	59	3	nigeria	GPE
gujaf-14	60	1	nigeria	GPE
gujaf-14	61	1	nigeria	GPE
gujaf-14	62	1	nigeria	GPE
gujaf-14	62	2	nigeria	GPE
gujaf-14	63	1	2	CARDINAL
gujaf-14	63	2	2016	CARDINAL
gujaf-14	63	3	tehran stock exchange	ORG
gujaf-14	63	4	iran	GPE
gujaf-14	63	5	the period of five years	DATE
gujaf-14	63	6	2009-2013	DATE
gujaf-14	63	7	83	CARDINAL
gujaf-14	64	1	a+b	PERSON
gujaf-14	65	1	cari	PERSON
gujaf-14	65	2	12-month	DATE
gujaf-14	65	3	annual	DATE
gujaf-14	65	4	the year	DATE
gujaf-14	65	5	gusau journal of accounting	ORG
gujaf-14	66	1	1, april, 2020	DATE
gujaf-14	66	2	2756	CARDINAL
gujaf-14	67	1	secondary	ORDINAL
gujaf-14	67	2	annual	DATE
gujaf-14	67	3	iran	GPE
gujaf-14	69	1	2015	CARDINAL
gujaf-14	69	2	nigeria	GPE
gujaf-14	69	3	seven years 2007-2013	DATE
gujaf-14	69	4	nigeria	GPE
gujaf-14	70	1	1995	DATE
gujaf-14	72	1	secondary	ORDINAL
gujaf-14	72	2	annual	DATE
gujaf-14	73	1	nigeria	GPE
gujaf-14	74	1	nigeria	GPE
gujaf-14	75	1	houqe	GPE
gujaf-14	75	2	ahmed	PERSON
gujaf-14	75	3	2015	CARDINAL
gujaf-14	75	4	india	GPE
gujaf-14	75	5	1998-2009	DATE
gujaf-14	76	1	7,308	CARDINAL
gujaf-14	77	1	regressor	NORP
gujaf-14	77	2	1991	DATE
gujaf-14	78	1	secondary	ORDINAL
gujaf-14	78	2	annual	DATE
gujaf-14	81	1	2014	DATE
gujaf-14	81	2	40	CARDINAL
gujaf-14	81	3	egyptian	NORP
gujaf-14	81	4	the period 2007	DATE
gujaf-14	81	5	2010	DATE
gujaf-14	81	6	40	CARDINAL
gujaf-14	82	1	4	DATE
gujaf-14	82	2	4	CARDINAL
gujaf-14	82	3	gusau journal of accounting	ORG
gujaf-14	83	1	1, april, 2020	DATE
gujaf-14	83	2	2756	CARDINAL
gujaf-14	83	3	1991	DATE
gujaf-14	84	1	secondary	ORDINAL
gujaf-14	84	2	annual	DATE
gujaf-14	87	1	2014	DATE
gujaf-14	87	2	nigeria	GPE
gujaf-14	87	3	the period of 2006 to 2011	DATE
gujaf-14	87	4	57	CARDINAL
gujaf-14	88	1	1991	DATE
gujaf-14	88	2	sweeney (1995)	ORG
gujaf-14	90	1	secondary	ORDINAL
gujaf-14	90	2	annual	DATE
gujaf-14	92	1	2013	DATE
gujaf-14	92	2	nigeria	GPE
gujaf-14	92	3	the period of 2006 to 2011	DATE
gujaf-14	92	4	57	CARDINAL
gujaf-14	93	1	1991	DATE
gujaf-14	93	2	sweeney (1995)	ORG
gujaf-14	95	1	secondary	ORDINAL
gujaf-14	95	2	annual	DATE
gujaf-14	97	1	gusau journal of accounting	ORG
gujaf-14	98	1	1, april, 2020	DATE
gujaf-14	98	2	2756	CARDINAL
gujaf-14	98	3	2016	CARDINAL
gujaf-14	98	4	tehran stock exchange	ORG
gujaf-14	98	5	2009-2013	DATE
gujaf-14	98	6	100	CARDINAL
gujaf-14	99	1	jones	PERSON
gujaf-14	99	2	annual	DATE
gujaf-14	101	1	2014	DATE
gujaf-14	103	1	al	ORG
gujaf-14	103	2	2013	DATE
gujaf-14	103	3	nigeria	GPE
gujaf-14	103	4	the period of 2006 to 2011	DATE
gujaf-14	103	5	57	CARDINAL
gujaf-14	104	1	1991	DATE
gujaf-14	104	2	sweeney (1995)	ORG
gujaf-14	106	1	annual	DATE
gujaf-14	109	1	warfield & wild 1995	ORG
gujaf-14	111	1	gusau journal of accounting	ORG
gujaf-14	112	1	1, april, 2020	DATE
gujaf-14	112	2	2756	CARDINAL
gujaf-14	112	3	2012	DATE
gujaf-14	112	4	portugal	GPE
gujaf-14	112	5	the period of 2002 to 2007	DATE
gujaf-14	112	6	34	CARDINAL
gujaf-14	113	1	1995	DATE
gujaf-14	115	1	annual	DATE
gujaf-14	117	1	ali	PERSON
gujaf-14	117	2	hassan	PERSON
gujaf-14	117	3	2008	DATE
gujaf-14	117	4	malaysian	NORP
gujaf-14	117	5	the period of 2002 to 2003	DATE
gujaf-14	117	6	1,001	CARDINAL
gujaf-14	118	1	1991	DATE
gujaf-14	118	2	1994	DATE
gujaf-14	120	1	annual	DATE
gujaf-14	122	1	2016	CARDINAL
gujaf-14	122	2	china	GPE
gujaf-14	122	3	the period of 2005	DATE
gujaf-14	122	4	2014	DATE
gujaf-14	122	5	16	CARDINAL
gujaf-14	122	6	200	CARDINAL
gujaf-14	122	7	annual	DATE
gujaf-14	125	1	annual	DATE
gujaf-14	127	1	gusau journal of accounting	ORG
gujaf-14	128	1	1, april, 2020	DATE
gujaf-14	128	2	2756	CARDINAL
gujaf-14	128	3	2013	DATE
gujaf-14	128	4	2009	DATE
gujaf-14	128	5	235	CARDINAL
gujaf-14	128	6	u.s	GPE
gujaf-14	129	1	1995	DATE
gujaf-14	131	1	annual	DATE
gujaf-14	133	1	isenmila	PERSON
gujaf-14	133	2	elijah	PERSON
gujaf-14	133	3	2012	DATE
gujaf-14	133	4	the period of 2006 to 2010	DATE
gujaf-14	133	5	10	CARDINAL
gujaf-14	133	6	24	CARDINAL
gujaf-14	133	7	nigeria	GPE
gujaf-14	136	1	annual	DATE
gujaf-14	136	2	cbn	ORG
gujaf-14	138	1	2016	DATE
gujaf-14	138	2	nigeria	GPE
gujaf-14	138	3	the period of 2004 to 2013	DATE
gujaf-14	138	4	2	CARDINAL
gujaf-14	138	5	two	CARDINAL
gujaf-14	141	1	annual	DATE
gujaf-14	141	2	gusau journal of accounting	ORG
gujaf-14	142	1	1, april, 2020	DATE
gujaf-14	142	2	2756-665x 11	CARDINAL
gujaf-14	143	1	two	CARDINAL
gujaf-14	143	2	nigeria stock exchange	ORG
gujaf-14	144	1	farouk	PERSON
gujaf-14	144	2	hassan	PERSON
gujaf-14	144	3	2014	DATE
gujaf-14	144	4	nigeria	GPE
gujaf-14	144	5	2007-2011	DATE
gujaf-14	144	6	8	CARDINAL
gujaf-14	145	1	1995	DATE
gujaf-14	147	1	secondary	ORDINAL
gujaf-14	147	2	annual	DATE
gujaf-14	147	3	15	CARDINAL
gujaf-14	148	1	khalil & ozkan	ORG
gujaf-14	148	2	2016	CARDINAL
gujaf-14	148	3	egypt	GPE
gujaf-14	148	4	the period of 2005	DATE
gujaf-14	148	5	2012	DATE
gujaf-14	148	6	125	CARDINAL
gujaf-14	149	1	kothari et al	PERSON
gujaf-14	149	2	2005	DATE
gujaf-14	150	1	annual	DATE
gujaf-14	153	1	gusau journal of accounting	ORG
gujaf-14	154	1	1, april, 2020	DATE
gujaf-14	154	2	2756	CARDINAL
gujaf-14	154	3	chen	PERSON
gujaf-14	154	4	cheng	PERSON
gujaf-14	154	5	wang	ORG
gujaf-14	154	6	2011	DATE
gujaf-14	155	1	1999-2001	DATE
gujaf-14	155	2	2004-2006	DATE
gujaf-14	155	3	1205	CARDINAL
gujaf-14	156	1	1	CARDINAL
gujaf-14	156	2	2000	DATE
gujaf-14	156	3	0	CARDINAL
gujaf-14	157	1	1995	DATE
gujaf-14	158	1	annual	DATE
gujaf-14	158	2	zero	CARDINAL
gujaf-14	161	1	nahandi	GPE
gujaf-14	161	2	baghbani	GPE
gujaf-14	161	3	bolouri	GPE
gujaf-14	161	4	2011	DATE
gujaf-14	161	5	iran	GPE
gujaf-14	161	6	2001-2008	DATE
gujaf-14	161	7	480	CARDINAL
gujaf-14	162	1	1995	DATE
gujaf-14	164	1	secondary	ORDINAL
gujaf-14	164	2	annual	DATE
gujaf-14	165	1	2010	DATE
gujaf-14	165	2	iran	GPE
gujaf-14	165	3	2004-2008	DATE
gujaf-14	165	4	196	CARDINAL
gujaf-14	166	1	jones	PERSON
gujaf-14	166	2	1995	DATE
gujaf-14	167	1	secondary	ORDINAL
gujaf-14	167	2	annual	DATE
gujaf-14	167	3	gusau journal of accounting	ORG
gujaf-14	168	1	1, april, 2020	DATE
gujaf-14	168	2	2756	CARDINAL
gujaf-14	170	1	hassan	PERSON
gujaf-14	170	2	ibrahim	PERSON
gujaf-14	170	3	2014	DATE
gujaf-14	170	4	nigeria	GPE
gujaf-14	170	5	2007-2012	DATE
gujaf-14	170	6	20	CARDINAL
gujaf-14	171	1	roychowdhury	ORG
gujaf-14	171	2	2006	DATE
gujaf-14	173	1	secondary	ORDINAL
gujaf-14	173	2	annual	DATE
gujaf-14	173	3	spss	ORG
gujaf-14	176	1	jensen	PERSON
gujaf-14	176	2	mecklin	ORG
gujaf-14	176	3	1976	DATE
gujaf-14	177	1	berle	PERSON
gujaf-14	177	2	1932	DATE
gujaf-14	179	1	jensen & meckling	ORG
gujaf-14	179	2	1976	DATE
gujaf-14	182	1	nigeria	GPE
gujaf-14	183	1	3	CARDINAL
gujaf-14	183	2	nigeria	GPE
gujaf-14	183	3	eleven	CARDINAL
gujaf-14	183	4	11) years	DATE
gujaf-14	183	5	2009-2019	DATE
gujaf-14	183	6	gusau journal of accounting	ORG
gujaf-14	184	1	1, april, 2020	DATE
gujaf-14	184	2	2756	CARDINAL
gujaf-14	184	3	14	CARDINAL
gujaf-14	184	4	2009	DATE
gujaf-14	184	5	nigeria	GPE
gujaf-14	184	6	dmbs	ORG
gujaf-14	184	7	nigeria	GPE
gujaf-14	187	1	fourteen	CARDINAL
gujaf-14	187	2	14	CARDINAL
gujaf-14	189	1	llpit = αit	PERSON
gujaf-14	189	2	bbd	ORG
gujaf-14	193	1	afi	ORG
gujaf-14	193	2	gusau journal of accounting	ORG
gujaf-14	194	1	1, april, 2020	DATE
gujaf-14	194	2	2756-665x 15	CARDINAL
gujaf-14	195	1	2008	DATE
gujaf-14	196	1	chang et al	PERSON
gujaf-14	196	2	2008	DATE
gujaf-14	197	1	1	CARDINAL
gujaf-14	197	2	4	CARDINAL
gujaf-14	197	3	izedonmi	PERSON
gujaf-14	197	4	2013	DATE
gujaf-14	197	5	1	CARDINAL
gujaf-14	197	6	3years	CARDINAL
gujaf-14	197	7	0	CARDINAL
gujaf-14	197	8	2014	DATE
gujaf-14	197	9	lin & hwang	ORG
gujaf-14	197	10	2010	DATE
gujaf-14	197	11	farouk	PERSON
gujaf-14	197	12	hassan	PERSON
gujaf-14	197	13	2014	DATE
gujaf-14	197	14	2006	DATE
gujaf-14	197	15	2011	DATE
gujaf-14	198	1	4.	CARDINAL
gujaf-14	204	1	1	CARDINAL
gujaf-14	205	1	dev emg .0247	PERSON
gujaf-14	205	2	0 1	CARDINAL
gujaf-14	205	3	gusau journal of accounting	ORG
gujaf-14	206	1	1, april, 2020	DATE
gujaf-14	206	2	2756	CARDINAL
gujaf-14	206	3	afi 18.3458	LAW
gujaf-14	206	4	19.68	MONEY
gujaf-14	207	1	0.19	CARDINAL
gujaf-14	207	2	.1122	ORG
gujaf-14	207	3	0.05 .21 .0306	MONEY
gujaf-14	207	4	17.774 12.509	MONEY
gujaf-14	207	5	21.604	MONEY
gujaf-14	207	6	2.896	MONEY
gujaf-14	207	7	2020	DATE
gujaf-14	207	8	1	CARDINAL
gujaf-14	207	9	afi=	PERSON
gujaf-14	208	1	0.0247	ORG
gujaf-14	208	2	0.8116	CARDINAL
gujaf-14	208	3	18.346	CARDINAL
gujaf-14	208	4	0.9285	CARDINAL
gujaf-14	208	5	0.0685	ORG
gujaf-14	208	6	0.1122	ORG
gujaf-14	209	1	up to 2.47%	PERCENT
gujaf-14	210	1	81%	PERCENT
gujaf-14	210	2	nigeria	GPE
gujaf-14	210	3	5 years	DATE
gujaf-14	211	1	nigeria	GPE
gujaf-14	211	2	18.3 million	CARDINAL
gujaf-14	211	3	nigeria	GPE
gujaf-14	211	4	18.3 million naira	MONEY
gujaf-14	212	1	0.92	CARDINAL
gujaf-14	212	2	92%	PERCENT
gujaf-14	212	3	nigeria	GPE
gujaf-14	212	4	one	CARDINAL
gujaf-14	212	5	0.08) 8%	PERCENT
gujaf-14	212	6	4	CARDINAL
gujaf-14	212	7	0.06	CARDINAL
gujaf-14	212	8	6%	PERCENT
gujaf-14	212	9	nigeria	GPE
gujaf-14	212	10	94%	PERCENT
gujaf-14	213	1	0.11	CARDINAL
gujaf-14	213	2	11%	PERCENT
gujaf-14	213	3	nigeria	GPE
gujaf-14	214	1	2	CARDINAL
gujaf-14	214	2	afi afs mo	PERSON
gujaf-14	214	3	1.0000	CARDINAL
gujaf-14	214	4	1.0000	CARDINAL
gujaf-14	215	1	1.0000	CARDINAL
gujaf-14	215	2	0.0283 -0.1336 0.5343	CARDINAL
gujaf-14	215	3	0.0193	CARDINAL
gujaf-14	215	4	0.0384 -0.0185 0.1314 0.289	MONEY
gujaf-14	215	5	0.0374 0.1236 1.0000	MONEY
gujaf-14	215	6	gusau journal of accounting	ORG
gujaf-14	216	1	1, april, 2020	DATE
gujaf-14	216	2	2756	CARDINAL
gujaf-14	216	3	2020	DATE
gujaf-14	216	4	2	CARDINAL
gujaf-14	216	5	6%	PERCENT
gujaf-14	218	1	24%	PERCENT
gujaf-14	218	2	nigeria	GPE
gujaf-14	219	1	0.0283	CARDINAL
gujaf-14	221	1	1%	PERCENT
gujaf-14	223	1	3.8%	PERCENT
gujaf-14	224	1	3	CARDINAL
gujaf-14	224	2	afi -.0083	PERSON
gujaf-14	224	3	0.002 0.70/1.43	CARDINAL
gujaf-14	224	4	1.10 0.270	CARDINAL
gujaf-14	224	5	mo -.1179 -1.86	ORG
gujaf-14	224	6	0.006 0.98/1.01	CARDINAL
gujaf-14	224	7	0.001 0.96/1.04	QUANTITY
gujaf-14	224	8	.0009	GPE
gujaf-14	224	9	0.3312	CARDINAL
gujaf-14	224	10	3.78	CARDINAL
gujaf-14	224	11	0.0000	CARDINAL
gujaf-14	224	12	2020	DATE
gujaf-14	224	13	0.3312	CARDINAL
gujaf-14	225	1	gusau journal of accounting	ORG
gujaf-14	226	1	1, april, 2020	DATE
gujaf-14	226	2	2756	CARDINAL
gujaf-14	226	3	18 33.12%	PERCENT
gujaf-14	228	1	3.78	CARDINAL
gujaf-14	228	2	0.0000	CARDINAL
gujaf-14	228	3	1%	PERCENT
gujaf-14	230	1	two	CARDINAL
gujaf-14	231	1	kutner	PERSON
gujaf-14	231	2	nachtasheim, & wasserman	ORG
gujaf-14	231	3	1996	DATE
gujaf-14	232	1	cassey & anderson,	ORG
gujaf-14	232	2	1999	DATE
gujaf-14	233	1	1.00	CARDINAL
gujaf-14	233	2	tobachnick & fidell	ORG
gujaf-14	233	3	1996	DATE
gujaf-14	234	1	nigeria	GPE
gujaf-14	235	1	nigeria	GPE
gujaf-14	236	1	nigeria	GPE
gujaf-14	237	1	the number of years	DATE
gujaf-14	237	2	nigeria	GPE
gujaf-14	237	3	nigeria	GPE
gujaf-14	238	1	nigeria	GPE
gujaf-14	239	1	nigeria	GPE
gujaf-14	240	1	lin	PERSON
gujaf-14	240	2	hwang	PERSON
gujaf-14	240	3	2010	DATE
gujaf-14	241	1	2016	DATE
gujaf-14	241	2	2014	DATE
gujaf-14	241	3	ebrahim	PERSON
gujaf-14	241	4	2001	DATE
gujaf-14	241	5	reichelt	PERSON
gujaf-14	241	6	wang	PERSON
gujaf-14	241	7	2010	DATE
gujaf-14	241	8	2013	DATE
gujaf-14	242	1	gusau journal of accounting	ORG
gujaf-14	243	1	1, april, 2020	DATE
gujaf-14	243	2	2756	CARDINAL
gujaf-14	243	3	nigeria	GPE
gujaf-14	244	1	nigeria	GPE
gujaf-14	245	1	nigeria	GPE
gujaf-14	246	1	every one percent	PERCENT
gujaf-14	246	2	1increase	CARDINAL
gujaf-14	246	3	nigeria	GPE
gujaf-14	246	4	0.8%	PERCENT
gujaf-14	247	1	nigeria	GPE
gujaf-14	248	1	murya	PERSON
gujaf-14	248	2	2010	DATE
gujaf-14	248	3	2014	DATE
gujaf-14	248	4	2013	DATE
gujaf-14	250	1	3	CARDINAL
gujaf-14	250	2	0.009	CARDINAL
gujaf-14	250	3	27%	PERCENT
gujaf-14	250	4	nigeria	GPE
gujaf-14	251	1	nigeria	GPE
gujaf-14	252	1	nigeria	GPE
gujaf-14	255	1	2001	DATE
gujaf-14	255	2	italy	GPE
gujaf-14	255	3	2003	DATE
gujaf-14	255	4	2009	DATE
gujaf-14	256	1	chi	PERSON
gujaf-14	256	2	2011	DATE
gujaf-14	256	3	kim	PERSON
gujaf-14	256	4	2003	DATE
gujaf-14	256	5	cohen	PERSON
gujaf-14	256	6	zarowin	GPE
gujaf-14	256	7	2010	DATE
gujaf-14	256	8	chi	GPE
gujaf-14	256	9	2011	DATE
gujaf-14	256	10	cohen	PERSON
gujaf-14	256	11	zarowin	GPE
gujaf-14	256	12	2010	DATE
gujaf-14	256	13	2012	DATE
gujaf-14	256	14	khalil &	ORG
gujaf-14	256	15	2016	CARDINAL
gujaf-14	256	16	egypt	GPE
gujaf-14	256	17	hassan & ibrahim	ORG
gujaf-14	256	18	2014	DATE
gujaf-14	256	19	nigeria	GPE
gujaf-14	256	20	roodposshti & chashmi	ORG
gujaf-14	256	21	2010	DATE
gujaf-14	256	22	2015	CARDINAL
gujaf-14	256	23	nigeria	GPE
gujaf-14	256	24	houqe	GPE
gujaf-14	256	25	gusau journal of accounting	ORG
gujaf-14	257	1	1, april, 2020	DATE
gujaf-14	257	2	2756	CARDINAL
gujaf-14	257	3	2015	DATE
gujaf-14	257	4	india	GPE
gujaf-14	257	5	solima	GPE
gujaf-14	257	6	2014	DATE
gujaf-14	257	7	egypt	GPE
gujaf-14	257	8	2013	DATE
gujaf-14	257	9	indonesian	NORP
gujaf-14	257	10	2013	DATE
gujaf-14	257	11	inaam et al	PERSON
gujaf-14	257	12	2012	DATE
gujaf-14	257	13	tunisain	GPE
gujaf-14	257	14	lin	PERSON
gujaf-14	257	15	hwang	PERSON
gujaf-14	257	16	2010	DATE
gujaf-14	258	1	nigeria	GPE
gujaf-14	259	1	nigeria	GPE
gujaf-14	259	2	nigeria	GPE
gujaf-14	260	1	nigeria	GPE
gujaf-14	260	2	11%	PERCENT
gujaf-14	261	1	nigeria	GPE
gujaf-14	262	1	nigeria	GPE
gujaf-14	263	1	murya	PERSON
gujaf-14	263	2	2010	DATE
gujaf-14	263	3	2012	DATE
gujaf-14	263	4	ali et al	PERSON
gujaf-14	263	5	2008	DATE
gujaf-14	263	6	2016	DATE
gujaf-14	263	7	warfield	PERSON
gujaf-14	263	8	1995	DATE
gujaf-14	263	9	jensen	PERSON
gujaf-14	263	10	mecklin	ORG
gujaf-14	263	11	1976	DATE
gujaf-14	264	1	2013	DATE
gujaf-14	264	2	abd al nassar	PERSON
gujaf-14	264	3	2012	DATE
gujaf-14	264	4	susela	PERSON
gujaf-14	264	5	2005	DATE
gujaf-14	265	1	nigeria	GPE
gujaf-14	266	1	nigeria	GPE
gujaf-14	267	1	nigeria	GPE
gujaf-14	268	1	nigeria	GPE
gujaf-14	268	2	15%	PERCENT
gujaf-14	269	1	gusau journal of accounting	ORG
gujaf-14	270	1	1, april, 2020	DATE
gujaf-14	270	2	2756	CARDINAL
gujaf-14	270	3	nigeria	GPE
gujaf-14	272	1	nigeria	GPE
gujaf-14	273	1	khalil &	ORG
gujaf-14	273	2	2016	DATE
gujaf-14	273	3	hassan & ibrahim	ORG
gujaf-14	273	4	2014	DATE
gujaf-14	273	5	roodposshti & chashmi	ORG
gujaf-14	273	6	2010	DATE
gujaf-14	273	7	murya	PERSON
gujaf-14	273	8	2010	DATE
gujaf-14	273	9	lin	PERSON
gujaf-14	273	10	wang	PERSON
gujaf-14	273	11	2011	DATE
gujaf-14	273	12	oba	GPE
gujaf-14	273	13	2014	DATE
gujaf-14	274	1	nahandi	ORG
gujaf-14	274	2	baghbani & bolouri	ORG
gujaf-14	274	3	2011	DATE
gujaf-14	274	4	abdullahi & ismail	ORG
gujaf-14	274	5	2009	DATE
gujaf-14	274	6	nugroho	ORG
gujaf-14	274	7	eko	ORG
gujaf-14	274	8	2011	DATE
gujaf-14	274	9	yan et al	PERSON
gujaf-14	274	10	2009	DATE
gujaf-14	274	11	saleh et al	PERSON
gujaf-14	274	12	2005	DATE
gujaf-14	275	1	5	CARDINAL
gujaf-14	275	2	nigeria	GPE
gujaf-14	276	1	nigeria	GPE
gujaf-14	277	1	two	CARDINAL
gujaf-14	277	2	nigeria	GPE
gujaf-14	277	3	nigeria	GPE
gujaf-14	280	1	abdullah	PERSON
gujaf-14	280	2	s., & ismail	ORG
gujaf-14	280	3	k.	PERSON
gujaf-14	280	4	2009	DATE
gujaf-14	282	1	malaysian	NORP
gujaf-14	283	1	adeyemi	GPE
gujaf-14	283	2	s. b., & okpala	PERSON
gujaf-14	283	3	2011	DATE
gujaf-14	284	1	nigeria	GPE
gujaf-14	285	1	gusau journal of accounting	ORG
gujaf-14	286	1	1, april, 2020	DATE
gujaf-14	286	2	2756	CARDINAL
gujaf-14	286	3	9–25	CARDINAL
gujaf-14	287	1	http://wwww.businessjournalz.org/bmr al-fayoumi	PERSON
gujaf-14	287	2	n.	PERSON
gujaf-14	287	3	abuzayed	GPE
gujaf-14	287	4	b., & alexander	ORG
gujaf-14	287	5	2010	DATE
gujaf-14	288	1	jordan	GPE
gujaf-14	288	2	jordan	GPE
gujaf-14	289	1	international journal of finance and economics	ORG
gujaf-14	289	2	38	CARDINAL
gujaf-14	289	3	29–47	CARDINAL
gujaf-14	289	4	ali	PERSON
gujaf-14	289	5	s. m.	PERSON
gujaf-14	289	6	n. m.	PERSON
gujaf-14	289	7	m. s.	PERSON
gujaf-14	289	8	2008	DATE
gujaf-14	290	1	malaysian	NORP
gujaf-14	291	1	asian	NORP
gujaf-14	291	2	1(2	CARDINAL
gujaf-14	291	3	89–116	LAW
gujaf-14	292	1	bala	PERSON
gujaf-14	292	2	b.	PERSON
gujaf-14	292	3	2015	DATE
gujaf-14	293	1	nigeria	GPE
gujaf-14	294	1	international journal of accounting	ORG
gujaf-14	294	2	2(8	CARDINAL
gujaf-14	294	3	216–227	CARDINAL
gujaf-14	295	1	bhagat	ORG
gujaf-14	295	2	s., & bolton	ORG
gujaf-14	295	3	b.	PERSON
gujaf-14	295	4	2009	DATE
gujaf-14	297	1	t. (	GPE
gujaf-14	297	2	2005	DATE
gujaf-14	299	1	bond university queensland 4229	ORG
gujaf-14	299	2	australia	GPE
gujaf-14	301	1	bond university queensland 4229	ORG
gujaf-14	301	2	australia	GPE
gujaf-14	302	1	barnea	ORG
gujaf-14	303	1	cama	PERSON
gujaf-14	304	1	1990	DATE
gujaf-14	306	1	chen	PERSON
gujaf-14	306	2	x.	GPE
gujaf-14	306	3	cheng	GPE
gujaf-14	306	4	q., & wang	ORG
gujaf-14	306	5	x.	GPE
gujaf-14	306	6	2011	DATE
gujaf-14	308	1	l. e. (	PERSON
gujaf-14	308	2	1981	DATE
gujaf-14	310	1	183–199	CARDINAL
gujaf-14	311	1	m., & skinner	ORG
gujaf-14	311	2	d. j.	PERSON
gujaf-14	311	3	2000	DATE
gujaf-14	313	1	235–250	CARDINAL
gujaf-14	314	1	demaki	ORG
gujaf-14	314	2	2011	DATE
gujaf-14	316	1	1(6	CARDINAL
gujaf-14	316	2	1–7	CARDINAL
gujaf-14	316	3	d.	NORP
gujaf-14	316	4	salamon	GPE
gujaf-14	316	5	g., & smith	ORG
gujaf-14	316	6	e. (1982	PERSON
gujaf-14	318	1	4	CARDINAL
gujaf-14	318	2	41–53	CARDINAL
gujaf-14	319	1	ebrahim, a. (2001	ORG
gujaf-14	321	1	farouk	PERSON
gujaf-14	321	2	m., & hassan	ORG
gujaf-14	321	3	s.	PERSON
gujaf-14	321	4	2014	DATE
gujaf-14	322	1	nigeria	GPE
gujaf-14	323	1	gusau journal of accounting	ORG
gujaf-14	324	1	1, april, 2020	DATE
gujaf-14	324	2	2756	CARDINAL
gujaf-14	324	3	2(2	CARDINAL
gujaf-14	324	4	167–186	CARDINAL
gujaf-14	325	1	hassan	ORG
gujaf-14	325	2	s., & ibrahim	ORG
gujaf-14	325	3	g.	PERSON
gujaf-14	325	4	2014	DATE
gujaf-14	326	1	nigeria	GPE
gujaf-14	327	1	international journal of accounting	ORG
gujaf-14	327	2	2(1	CARDINAL
gujaf-14	327	3	www.aripd.org/ijat%0agovernance hassan	PERSON
gujaf-14	327	4	s. u.	PERSON
gujaf-14	327	5	2013	DATE
gujaf-14	329	1	nigerian	NORP
gujaf-14	330	1	the business & management	ORG
gujaf-14	330	2	3(2	CARDINAL
gujaf-14	330	3	147–161	CARDINAL
gujaf-14	331	1	hassan	PERSON
gujaf-14	331	2	s. u., & ahmed	ORG
gujaf-14	331	3	2012	DATE
gujaf-14	332	1	nigeria issn	ORG
gujaf-14	332	2	22495894	CARDINAL
gujaf-14	333	1	2(7	DATE
gujaf-14	333	2	236–256	CARDINAL
gujaf-14	334	1	http://www.ijmra.us healy	PERSON
gujaf-14	334	2	m., & wahlen	ORG
gujaf-14	334	3	j. m.	PERSON
gujaf-14	334	4	1999	DATE
gujaf-14	336	1	365–383	CARDINAL
gujaf-14	337	1	houqe	GPE
gujaf-14	337	2	n.	PERSON
gujaf-14	337	3	ahmed, k., & zijl	PERSON
gujaf-14	337	4	t.	GPE
gujaf-14	337	5	2015	CARDINAL
gujaf-14	338	1	victoria university	ORG
gujaf-14	338	2	wellington	GPE
gujaf-14	339	1	hussainey	PERSON
gujaf-14	339	2	k.	PERSON
gujaf-14	339	3	2009	DATE
gujaf-14	341	1	2010	DATE
gujaf-14	343	1	34th	ORDINAL
gujaf-14	343	2	annual	DATE
gujaf-14	343	3	sheraton	ORG
gujaf-14	344	1	september 22nd and 23	DATE
gujaf-14	345	1	inaam, z.	PERSON
gujaf-14	345	2	khmoussi, h.,	GPE
gujaf-14	345	3	z.	PERSON
gujaf-14	345	4	2012	DATE
gujaf-14	346	1	tunisian	NORP
gujaf-14	347	1	2(2	CARDINAL
gujaf-14	348	1	https://doi.org/10.5296/ijafr.v2i2.2065 isenmila	PERSON
gujaf-14	348	2	p., & elijah	ORG
gujaf-14	348	3	a.	PERSON
gujaf-14	348	4	2012	DATE
gujaf-14	350	1	24–36	CARDINAL
gujaf-14	351	1	www.iiste.org jensen	ORG
gujaf-14	351	2	1976	DATE
gujaf-14	353	1	journal of financial economics	ORG
gujaf-14	353	2	3	CARDINAL
gujaf-14	353	3	305	CARDINAL
gujaf-14	353	4	360	CARDINAL
gujaf-14	354	1	jordan	GPE
gujaf-14	354	2	c. e.	PERSON
gujaf-14	354	3	clark	PERSON
gujaf-14	354	4	s. j., & hames	PERSON
gujaf-14	354	5	c. c.	PERSON
gujaf-14	354	6	2010	DATE
gujaf-14	356	1	26(1	CARDINAL
gujaf-14	356	2	19–30	CARDINAL
gujaf-14	357	1	kanagaretnam	GPE
gujaf-14	357	2	k., lim	PERSON
gujaf-14	357	3	c. y.,	PERSON
gujaf-14	357	4	g. j.	PERSON
gujaf-14	357	5	2010	DATE
gujaf-14	359	1	gusau journal of accounting	ORG
gujaf-14	360	1	1, april, 2020	DATE
gujaf-14	360	2	2756	CARDINAL
gujaf-14	360	3	http://ssrn.com/abstract=1568866 khalil	PERSON
gujaf-14	360	4	m., & ozkan	ORG
gujaf-14	360	5	a.	PERSON
gujaf-14	360	6	2016	CARDINAL
gujaf-14	361	1	egypt	GPE
gujaf-14	362	1	journal of emerging market finance	ORG
gujaf-14	362	2	15(1	CARDINAL
gujaf-14	362	3	1–35	DATE
gujaf-14	363	1	levitt levitt	PERSON
gujaf-14	363	2	a.	PERSON
gujaf-14	363	3	1998	DATE
gujaf-14	365	1	new yourk university center	ORG
gujaf-14	365	2	new yourk	ORG
gujaf-14	366	1	lin, f., & wang	ORG
gujaf-14	366	2	s.	PERSON
gujaf-14	366	3	2011	DATE
gujaf-14	367	1	taiwan	GPE
gujaf-14	368	1	lin	PERSON
gujaf-14	368	2	j. w.	PERSON
gujaf-14	368	3	2010	DATE
gujaf-14	370	1	14(1	CARDINAL
gujaf-14	370	2	57–77	CARDINAL
gujaf-14	371	1	m. ü., & çetenak	PERSON
gujaf-14	371	2	e. h.	PERSON
gujaf-14	371	3	2012	DATE
gujaf-14	373	1	international journal of economics	ORG
gujaf-14	373	2	2(4	CARDINAL
gujaf-14	373	3	460–469	CARDINAL
gujaf-14	373	4	www.econjournals.com nahandi	ORG
gujaf-14	373	5	y. b.	PERSON
gujaf-14	373	6	baghbani	GPE
gujaf-14	373	7	s., & bolouri	ORG
gujaf-14	373	8	2011	DATE
gujaf-14	374	1	iran	GPE
gujaf-14	375	1	1(12	CARDINAL
gujaf-14	375	2	3116–3126	CARDINAL
gujaf-14	375	3	nugroho	GPE
gujaf-14	375	4	2011	DATE
gujaf-14	377	1	journal of administrative science and organization	ORG
gujaf-14	377	2	18(1	CARDINAL
gujaf-14	377	3	1–10	CARDINAL
gujaf-14	379	1	2013	DATE
gujaf-14	381	1	international journal of trade, economics	ORG
gujaf-14	381	2	4(2	CARDINAL
gujaf-14	382	1	oba	GPE
gujaf-14	382	2	2014	DATE
gujaf-14	383	1	nigeria	GPE
gujaf-14	384	1	226–236	CARDINAL
gujaf-14	385	1	ogbonnaya	PERSON
gujaf-14	385	2	a.	PERSON
gujaf-14	385	3	m., & ihendinihu	ORG
gujaf-14	385	4	j.	PERSON
gujaf-14	385	5	2016	DATE
gujaf-14	386	1	nigeria	GPE
gujaf-14	387	1	european journal of accounting	ORG
gujaf-14	387	2	4(7	CARDINAL
gujaf-14	387	3	35–45	CARDINAL
gujaf-14	388	1	okolie	PERSON
gujaf-14	388	2	a. o.	PERSON
gujaf-14	388	3	2014	DATE
gujaf-14	389	1	nigeria	GPE
gujaf-14	390	1	journal of applied finance & banking	ORG
gujaf-14	390	2	4(2	CARDINAL
gujaf-14	390	3	139–161	CARDINAL
gujaf-14	390	4	okolie	PERSON
gujaf-14	390	5	a. o.	PERSON
gujaf-14	390	6	izendonmi	PERSON
gujaf-14	390	7	f. o., & enofe	PERSON
gujaf-14	390	8	a. .	PERSON
gujaf-14	391	1	2013	DATE
gujaf-14	392	1	nigeria	GPE
gujaf-14	393	1	iosr journal of economics	ORG
gujaf-14	393	2	2(2	CARDINAL
gujaf-14	394	1	pope	PERSON
gujaf-14	394	2	p., & young	ORG
gujaf-14	394	3	s.	PERSON
gujaf-14	394	4	2005	DATE
gujaf-14	396	1	gusau journal of accounting	ORG
gujaf-14	397	1	1, april, 2020	DATE
gujaf-14	397	2	2756	CARDINAL
gujaf-14	397	3	monitoring &	ORG
gujaf-14	398	1	journal of business finance & accounting	ORG
gujaf-14	398	2	october	DATE
gujaf-14	400	1	s. e.	PERSON
gujaf-14	400	2	salehi, h., & pour	ORG
gujaf-14	400	3	h. v.	PERSON
gujaf-14	400	4	2016	CARDINAL
gujaf-14	401	1	tehran stock exchange	ORG
gujaf-14	402	1	international business management	ORG
gujaf-14	402	2	1827–1832	DATE
gujaf-14	403	1	rahman	PERSON
gujaf-14	403	2	m.	PERSON
gujaf-14	403	3	m., & sharif	ORG
gujaf-14	403	4	j. (	PERSON
gujaf-14	403	5	2013	DATE
gujaf-14	405	1	international journal of information technology	ORG
gujaf-14	405	2	22–34	CARDINAL
gujaf-14	405	3	f. r., & chashmi	PERSON
gujaf-14	405	4	s. a. n.	PERSON
gujaf-14	405	5	2010	DATE
gujaf-14	406	1	iran	GPE
gujaf-14	407	1	international journal of social	ORG
gujaf-14	407	2	4(6	CARDINAL
gujaf-14	407	3	673–679	CARDINAL
gujaf-14	408	1	https://doi.org/org/1999.10/12634 saleh	PERSON
gujaf-14	408	2	n. m.	PERSON
gujaf-14	408	3	iskandar	PERSON
gujaf-14	408	4	t. m.	PERSON
gujaf-14	408	5	m. m.	PERSON
gujaf-14	408	6	2005	DATE
gujaf-14	409	1	malaysia	GPE
gujaf-14	410	1	journal pengurusan	PERSON
gujaf-14	410	2	24(1	CARDINAL
gujaf-14	410	3	77–103	DATE
gujaf-14	411	1	sandra, a.	PERSON
gujaf-14	411	2	2012	DATE
gujaf-14	412	1	portugal	GPE
gujaf-14	412	2	portugal	GPE
gujaf-14	413	1	6(1	CARDINAL
gujaf-14	413	2	57–74	CARDINAL
gujaf-14	413	3	1989	DATE
gujaf-14	413	4	1989	DATE
gujaf-14	415	1	3	CARDINAL
gujaf-14	415	2	91–102	CARDINAL
gujaf-14	416	1	shayanfar	ORG
gujaf-14	416	2	k.	PERSON
gujaf-14	416	3	2016	DATE
gujaf-14	417	1	tehran stock exchange	ORG
gujaf-14	418	1	specialty journal of accounting and economics	ORG
gujaf-14	418	2	2(2	CARDINAL
gujaf-14	418	3	19–23	CARDINAL
gujaf-14	419	1	https://doi.org/10.18052/www.scipress.com/ilsh.21.36	DATE
gujaf-14	419	2	l.	PERSON
gujaf-14	419	3	2016	CARDINAL
gujaf-14	421	1	10(3	CARDINAL
gujaf-14	421	2	221–230	CARDINAL
gujaf-14	422	1	m. m.	PERSON
gujaf-14	422	2	a. a.	PERSON
gujaf-14	422	3	2014	DATE
gujaf-14	423	1	egypt	GPE
gujaf-14	424	1	stolowy, h., & breton	ORG
gujaf-14	424	2	2000	DATE
gujaf-14	427	1	1–65	CARDINAL
gujaf-14	428	1	jijjani m	PERSON
gujaf-14	428	2	2015	CARDINAL
gujaf-14	428	3	nigeria	GPE
gujaf-14	429	1	frontire trueman	PERSON
gujaf-14	429	2	b.	PERSON
gujaf-14	429	3	1986	DATE
gujaf-14	431	1	relaese	NORP
gujaf-14	432	1	gusau journal of accounting	ORG
gujaf-14	433	1	1, april, 2020	DATE
gujaf-14	433	2	2756	CARDINAL
gujaf-14	433	3	8	CARDINAL
gujaf-14	433	4	53–71	DATE
gujaf-14	434	1	ann & tendelo	ORG
gujaf-14	436	1	wallace	PERSON
gujaf-14	436	2	w. a.	PERSON
gujaf-14	436	3	1980	DATE
gujaf-14	438	1	williams	PERSON
gujaf-14	438	2	mary w &m	ORG
gujaf-14	439	1	wang	PERSON
gujaf-14	439	2	w.	PERSON
gujaf-14	439	3	2014	DATE
gujaf-14	439	4	china	GPE
gujaf-14	440	1	http://researchspace.auckland.ac.nz warfield	ORG
gujaf-14	440	2	t. d.	NORP
gujaf-14	440	3	j. j., & wild	PERSON
gujaf-14	440	4	k. l.	PERSON
gujaf-14	440	5	1995	DATE
gujaf-14	442	1	journal of accounting and economics	ORG
gujaf-14	442	2	20(1	CARDINAL
gujaf-14	442	3	61–91	DATE
gujaf-14	443	1	yang	PERSON
gujaf-14	443	2	w. s. h. i.	PERSON
gujaf-14	443	3	chun	PERSON
gujaf-14	443	4	l. o. o. s. i. n., & ramadili	PERSON
gujaf-14	443	5	2009	DATE
gujaf-14	445	1	international journal of economics	ORG
gujaf-14	445	2	3(2	CARDINAL
gujaf-14	445	3	332–353	CARDINAL
gujaf-14	445	4	yaşar, a.	PERSON
gujaf-14	445	5	2013	DATE
gujaf-14	446	1	four	CARDINAL
gujaf-14	446	2	turkish	NORP
gujaf-14	447	1	international journal of business and	ORG
gujaf-14	447	2	4(17	CARDINAL
gujaf-14	447	3	153–163	CARDINAL