id	sid	eid	entity	type
gujaf-141	1	1	3	CARDINAL
gujaf-141	1	2	2	CARDINAL
gujaf-141	1	3	april	DATE
gujaf-141	1	4	2022	CARDINAL
gujaf-141	1	5	2756-665x	CARDINAL
gujaf-141	1	6	social sciences	ORG
gujaf-141	1	7	federal university gusau	ORG
gujaf-141	1	8	zamfara state	GPE
gujaf-141	1	9	1	CARDINAL
gujaf-141	1	10	nigeria	GPE
gujaf-141	1	11	abubakar department of	ORG
gujaf-141	1	12	kaduna state university	ORG
gujaf-141	1	13	kaduna nigeria	GPE
gujaf-141	1	14	nuraddeen usman miko	PERSON
gujaf-141	1	15	phd department of	ORG
gujaf-141	1	16	kaduna state university	ORG
gujaf-141	1	17	kaduna nigeria	GPE
gujaf-141	1	18	murtala abdullahi	PERSON
gujaf-141	1	19	phd department of	ORG
gujaf-141	1	20	kaduna state university	ORG
gujaf-141	1	21	kaduna nigeria	GPE
gujaf-141	1	22	dmbs	ORG
gujaf-141	1	23	nigeria	GPE
gujaf-141	1	24	ten years	DATE
gujaf-141	1	25	2011-2020	DATE
gujaf-141	3	1	seventeen	CARDINAL
gujaf-141	3	2	nigeria	GPE
gujaf-141	3	3	31 december, 2020	DATE
gujaf-141	4	1	thirteen	CARDINAL
gujaf-141	4	2	seventy-seven percent	PERCENT
gujaf-141	5	1	annual	DATE
gujaf-141	5	2	nigerian stock exchange	ORG
gujaf-141	7	1	nigeria	GPE
gujaf-141	9	1	keywords: bank	ORG
gujaf-141	10	1	1	CARDINAL
gujaf-141	11	1	mailto:abubakarismaila90@yahoo.com mailto:nuraumiko@gmail.com	ORG
gujaf-141	11	2	2	CARDINAL
gujaf-141	11	3	mark et al	PERSON
gujaf-141	11	4	2019	DATE
gujaf-141	12	1	2015	CARDINAL
gujaf-141	14	1	2016	CARDINAL
gujaf-141	17	1	2015	DATE
gujaf-141	19	1	2018	DATE
gujaf-141	23	1	ibenta	GPE
gujaf-141	23	2	2018	DATE
gujaf-141	24	1	years	DATE
gujaf-141	25	1	2004	DATE
gujaf-141	25	2	years	DATE
gujaf-141	26	1	years	DATE
gujaf-141	27	1	the year 2018	DATE
gujaf-141	27	2	skye bank	ORG
gujaf-141	27	3	polaris bank	ORG
gujaf-141	27	4	daily	DATE
gujaf-141	27	5	sun	PERSON
gujaf-141	27	6	november, 2018	DATE
gujaf-141	28	1	one day	DATE
gujaf-141	29	1	polaris bank	ORG
gujaf-141	29	2	10 november, 2018	DATE
gujaf-141	30	1	the year 2019	DATE
gujaf-141	30	2	3	CARDINAL
gujaf-141	31	1	access bank	ORG
gujaf-141	32	1	the years	DATE
gujaf-141	33	1	sun	PERSON
gujaf-141	33	2	daily	DATE
gujaf-141	33	3	17 march	DATE
gujaf-141	33	4	2019	DATE
gujaf-141	34	1	the year 2013	DATE
gujaf-141	34	2	2017	CARDINAL
gujaf-141	34	3	andn-14	DATE
gujaf-141	34	4	917,938	CARDINAL
gujaf-141	34	5	annual	DATE
gujaf-141	34	6	2017	DATE
gujaf-141	34	7	2013	DATE
gujaf-141	35	1	i.	PERSON
gujaf-141	35	2	nigeria ii	EVENT
gujaf-141	35	3	nigeria	GPE
gujaf-141	35	4	nigeria	GPE
gujaf-141	35	5	nigeria	GPE
gujaf-141	36	1	nigeria	GPE
gujaf-141	37	1	nigeria	GPE
gujaf-141	38	1	nigeria	GPE
gujaf-141	39	1	nigeria	GPE
gujaf-141	40	1	nigeria	GPE
gujaf-141	40	2	4	CARDINAL
gujaf-141	43	1	two	CARDINAL
gujaf-141	45	1	section four	LAW
gujaf-141	46	1	section five	LAW
gujaf-141	47	1	2	CARDINAL
gujaf-141	49	1	2.1	CARDINAL
gujaf-141	49	2	2019	DATE
gujaf-141	51	1	2.2	CARDINAL
gujaf-141	51	2	2008	DATE
gujaf-141	52	1	2011	DATE
gujaf-141	53	1	2019	DATE
gujaf-141	53	2	2010	DATE
gujaf-141	54	1	2.3	CARDINAL
gujaf-141	55	1	5	CARDINAL
gujaf-141	56	1	sacrifice unit trust services	ORG
gujaf-141	56	2	ibenta	GPE
gujaf-141	56	3	2018	DATE
gujaf-141	57	1	2.4	CARDINAL
gujaf-141	57	2	2013	DATE
gujaf-141	58	1	stam &wennberg	ORG
gujaf-141	58	2	2009	DATE
gujaf-141	60	1	hui	PERSON
gujaf-141	61	1	2013	DATE
gujaf-141	62	1	delmar	GPE
gujaf-141	62	2	2016	DATE
gujaf-141	63	1	1	CARDINAL
gujaf-141	63	2	dmbs	ORG
gujaf-141	63	3	nigeria	GPE
gujaf-141	64	1	gurbaxani & whang	ORG
gujaf-141	64	2	1991	DATE
gujaf-141	67	1	2016	CARDINAL
gujaf-141	67	2	6	CARDINAL
gujaf-141	70	1	3	CARDINAL
gujaf-141	70	2	two	CARDINAL
gujaf-141	71	1	seventeen	CARDINAL
gujaf-141	71	2	17	CARDINAL
gujaf-141	71	3	the nigerian stock exchange	ORG
gujaf-141	71	4	31st december, 2020	DATE
gujaf-141	72	1	thirteen	CARDINAL
gujaf-141	72	2	13	CARDINAL
gujaf-141	72	3	77%	PERCENT
gujaf-141	72	4	annual	DATE
gujaf-141	72	5	nigeria	GPE
gujaf-141	73	1	1	CARDINAL
gujaf-141	74	1	2019	DATE
gujaf-141	74	2	oyinpreye	PERSON
gujaf-141	74	3	2016	DATE
gujaf-141	74	4	assfaw	GPE
gujaf-141	74	5	2018	DATE
gujaf-141	74	6	ani et al	PERSON
gujaf-141	74	7	2012	DATE
gujaf-141	74	8	2019	DATE
gujaf-141	74	9	2018	DATE
gujaf-141	74	10	2015	DATE
gujaf-141	74	11	adina	PERSON
gujaf-141	74	12	2013	DATE
gujaf-141	74	13	age logarithm of age from date	DATE
gujaf-141	74	14	2015	DATE
gujaf-141	74	15	2022	CARDINAL
gujaf-141	74	16	7	CARDINAL
gujaf-141	76	1	1	CARDINAL
gujaf-141	77	1	β2bsizeit	GPE
gujaf-141	79	1	+ £	MONEY
gujaf-141	79	2	……	PRODUCT
gujaf-141	79	3	2	CARDINAL
gujaf-141	79	4	4	CARDINAL
gujaf-141	79	5	2	CARDINAL
gujaf-141	80	1	0.070	CARDINAL
gujaf-141	80	2	0.021 -0.02 0.18	QUANTITY
gujaf-141	80	3	0.542 0.248 0.06 0.89	MONEY
gujaf-141	80	4	23.273	CARDINAL
gujaf-141	80	5	18.520 56.10	CARDINAL
gujaf-141	80	6	0.205	CARDINAL
gujaf-141	80	7	0.23 1.89	CARDINAL
gujaf-141	80	8	13	CARDINAL
gujaf-141	80	9	2	CARDINAL
gujaf-141	80	10	dmbs	ORG
gujaf-141	81	1	2	CARDINAL
gujaf-141	81	2	18	CARDINAL
gujaf-141	82	1	2%	PERCENT
gujaf-141	83	1	0.007	CARDINAL
gujaf-141	83	2	7%	PERCENT
gujaf-141	84	1	.89	GPE
gujaf-141	85	1	6%	PERCENT
gujaf-141	85	2	89%	PERCENT
gujaf-141	86	1	at least six percent	PERCENT
gujaf-141	86	2	eighty-nine percent	PERCENT
gujaf-141	86	3	nigerian	NORP
gujaf-141	87	1	54%	PERCENT
gujaf-141	88	1	approximately 25%	PERCENT
gujaf-141	89	1	18.52	CARDINAL
gujaf-141	89	2	56.10	CARDINAL
gujaf-141	90	1	18.52billion	CARDINAL
gujaf-141	91	1	twenty billion	CARDINAL
gujaf-141	91	2	central bank of nigeria	ORG
gujaf-141	91	3	cbn	ORG
gujaf-141	92	1	23.273	CARDINAL
gujaf-141	92	2	approximately twenty-three billion	CARDINAL
gujaf-141	93	1	8	CARDINAL
gujaf-141	94	1	0.205	CARDINAL
gujaf-141	95	1	21%	PERCENT
gujaf-141	96	1	0.03	CARDINAL
gujaf-141	96	2	0.84	CARDINAL
gujaf-141	97	1	three percent	PERCENT
gujaf-141	97	2	about eighty-four percent	CARDINAL
gujaf-141	98	1	.23	PERSON
gujaf-141	98	2	1.89	CARDINAL
gujaf-141	99	1	23 years	DATE
gujaf-141	99	2	more than one hundred and eighty-nine years	CARDINAL
gujaf-141	100	1	1.208	CARDINAL
gujaf-141	100	2	approximately one hundred and twenty years	CARDINAL
gujaf-141	100	3	nigeria	GPE
gujaf-141	101	1	3	CARDINAL
gujaf-141	101	2	1.0000	CARDINAL
gujaf-141	101	3	-0.3348 1.0000	ORG
gujaf-141	102	1	0.0308 0.1298 0.1658	MONEY
gujaf-141	102	2	0.1778 -0.0632 1.0000	CARDINAL
gujaf-141	102	3	13	CARDINAL
gujaf-141	102	4	dmbs	ORG
gujaf-141	102	5	nigeria	GPE
gujaf-141	103	1	dmbs	ORG
gujaf-141	103	2	nigeria	GPE
gujaf-141	105	1	regressor	NORP
gujaf-141	106	1	bage.	GPE
gujaf-141	107	1	4	CARDINAL
gujaf-141	107	2	0.001	CARDINAL
gujaf-141	107	3	.0007	ORG
gujaf-141	107	4	3.39 0.001	CARDINAL
gujaf-141	108	1	1.01 0.314	TIME
gujaf-141	109	1	28.75	CARDINAL
gujaf-141	109	2	0.0000	CARDINAL
gujaf-141	109	3	0.0665 9	CARDINAL
gujaf-141	109	4	13	CARDINAL
gujaf-141	109	5	4.1	CARDINAL
gujaf-141	109	6	6	CARDINAL
gujaf-141	109	7	0.001	CARDINAL
gujaf-141	109	8	1%	PERCENT
gujaf-141	110	1	dmbs	ORG
gujaf-141	110	2	nigeria	GPE
gujaf-141	113	1	mark et al	PERSON
gujaf-141	113	2	2018	DATE
gujaf-141	114	1	4.2	CARDINAL
gujaf-141	114	2	0.007	CARDINAL
gujaf-141	114	3	3.39	CARDINAL
gujaf-141	114	4	0.001	CARDINAL
gujaf-141	114	5	1%	PERCENT
gujaf-141	115	1	nigeria	GPE
gujaf-141	119	1	al	PERSON
gujaf-141	120	1	2012	DATE
gujaf-141	120	2	aremu	ORG
gujaf-141	121	1	2013	DATE
gujaf-141	121	2	monday	DATE
gujaf-141	122	1	2019	DATE
gujaf-141	123	1	4.3	CARDINAL
gujaf-141	123	2	.0089	PERSON
gujaf-141	123	3	1.01	CARDINAL
gujaf-141	123	4	0.314	CARDINAL
gujaf-141	124	1	nigeria	GPE
gujaf-141	127	1	al	PERSON
gujaf-141	128	1	2013	DATE
gujaf-141	128	2	ibenta	GPE
gujaf-141	128	3	2018	DATE
gujaf-141	129	1	5	CARDINAL
gujaf-141	129	2	0.945	CARDINAL
gujaf-141	129	3	.0008	ORG
gujaf-141	129	4	0.249	CARDINAL
gujaf-141	129	5	0.024 bage .04898	QUANTITY
gujaf-141	129	6	0.025 10	CARDINAL
gujaf-141	129	7	0.498	CARDINAL
gujaf-141	129	8	0.675	CARDINAL
gujaf-141	129	9	0.018	CARDINAL
gujaf-141	129	10	13	CARDINAL
gujaf-141	129	11	nigeria	GPE
gujaf-141	130	1	0.945	CARDINAL
gujaf-141	130	2	nigeria	GPE
gujaf-141	131	1	one	CARDINAL
gujaf-141	133	1	ho2	PERSON
gujaf-141	133	2	dmbs	ORG
gujaf-141	133	3	nigeria	GPE
gujaf-141	134	1	0.0008	CARDINAL
gujaf-141	134	2	0.249	CARDINAL
gujaf-141	134	3	dmbs	ORG
gujaf-141	134	4	nigeria	GPE
gujaf-141	135	1	three	CARDINAL
gujaf-141	136	1	three	CARDINAL
gujaf-141	137	1	nigeria	GPE
gujaf-141	138	1	0.024	CARDINAL
gujaf-141	138	2	dmbs	ORG
gujaf-141	138	3	nigeria	GPE
gujaf-141	138	4	5%	PERCENT
gujaf-141	139	1	five	CARDINAL
gujaf-141	140	1	five	CARDINAL
gujaf-141	141	1	bage	PERSON
gujaf-141	141	2	nigeria	GPE
gujaf-141	142	1	bage	ORG
gujaf-141	142	2	dmbs	ORG
gujaf-141	142	3	nigeria	GPE
gujaf-141	142	4	0.04898	CARDINAL
gujaf-141	142	5	0.025	CARDINAL
gujaf-141	142	6	5%	PERCENT
gujaf-141	143	1	six	CARDINAL
gujaf-141	144	1	six	CARDINAL
gujaf-141	145	1	5	CARDINAL
gujaf-141	145	2	11	CARDINAL
gujaf-141	145	3	dmbs	ORG
gujaf-141	145	4	nigeria	GPE
gujaf-141	146	1	dmbs	ORG
gujaf-141	146	2	nigeria	GPE
gujaf-141	147	1	dmbs	ORG
gujaf-141	147	2	nigeria	GPE
gujaf-141	148	1	dmbs	ORG
gujaf-141	148	2	nigeria	GPE
gujaf-141	150	1	dmbs	ORG
gujaf-141	150	2	nigeria	GPE
gujaf-141	152	1	bage	PERSON
gujaf-141	153	1	bage	ORG
gujaf-141	153	2	dmbs	ORG
gujaf-141	153	3	nigeria	GPE
gujaf-141	154	1	cbn	ORG
gujaf-141	157	1	d.	NORP
gujaf-141	157	2	suleiman o.	PERSON
gujaf-141	157	3	2016	DATE
gujaf-141	158	1	nigeria	GPE
gujaf-141	159	1	arabian	NORP
gujaf-141	159	2	samuel s.	PERSON
gujaf-141	159	3	2015	DATE
gujaf-141	160	1	nigeria	GPE
gujaf-141	161	1	journal of sustainable development	ORG
gujaf-141	161	2	africa	LOC
gujaf-141	161	3	17(3	CARDINAL
gujaf-141	161	4	128–141	CARDINAL
gujaf-141	162	1	ali s.	PERSON
gujaf-141	162	2	2015	DATE
gujaf-141	163	1	jordanian	NORP
gujaf-141	164	1	12(1	CARDINAL
gujaf-141	164	2	338–345	CARDINAL
gujaf-141	165	1	ani w.	PERSON
gujaf-141	165	2	d.	NORP
gujaf-141	165	3	j., & ugwuanyi	ORG
gujaf-141	165	4	2012	DATE
gujaf-141	166	1	nigeria	GPE
gujaf-141	167	1	journal of accounting	ORG
gujaf-141	167	2	4(3	CARDINAL
gujaf-141	167	3	38–43	CARDINAL
gujaf-141	168	1	aremu m. a.	PERSON
gujaf-141	168	2	i. c, & moustapha	ORG
gujaf-141	168	3	a. m.	PERSON
gujaf-141	168	4	2013	DATE
gujaf-141	169	1	nigerian	NORP
gujaf-141	170	1	4(9	CARDINAL
gujaf-141	171	1	50-62	CARDINAL
gujaf-141	172	1	assfaw g.	PERSON
gujaf-141	173	1	2018	DATE
gujaf-141	174	1	ethiopia	GPE
gujaf-141	175	1	global journal of management and business research	ORG
gujaf-141	175	2	14-25	DATE
gujaf-141	176	1	athanasoglou p.,	PERSON
gujaf-141	176	2	m. d.	PERSON
gujaf-141	176	3	2006	DATE
gujaf-141	177	1	12	CARDINAL
gujaf-141	177	2	european	NORP
gujaf-141	179	1	chinye o.	PERSON
gujaf-141	179	2	2013	DATE
gujaf-141	180	1	nigeria	GPE
gujaf-141	181	1	1(10	CARDINAL
gujaf-141	181	2	1	CARDINAL
gujaf-141	181	3	18	CARDINAL
gujaf-141	182	1	coad	ORG
gujaf-141	182	2	aj l.	PERSON
gujaf-141	182	3	segarra a. & teruel m.	ORG
gujaf-141	182	4	2013	DATE
gujaf-141	184	1	journal of monetary economics	ORG
gujaf-141	184	2	5(1	CARDINAL
gujaf-141	184	3	173	CARDINAL
gujaf-141	185	1	david c,	PERSON
gujaf-141	185	2	2016	DATE
gujaf-141	186	1	europe	LOC
gujaf-141	186	2	north america	LOC
gujaf-141	186	3	australia	GPE
gujaf-141	187	1	journal of bank	ORG
gujaf-141	187	2	ukraine	GPE
gujaf-141	187	3	7(1	CARDINAL
gujaf-141	188	1	delmar f.	PERSON
gujaf-141	188	2	davidsson p. &	ORG
gujaf-141	189	1	2003	DATE
gujaf-141	191	1	18	CARDINAL
gujaf-141	191	2	189–216	CARDINAL
gujaf-141	192	1	2014	DATE
gujaf-141	193	1	nigeria	GPE
gujaf-141	194	1	research journal of finance	ORG
gujaf-141	194	2	5(12	CARDINAL
gujaf-141	194	3	7–16	DATE
gujaf-141	195	1	eyigege s, & anni i.	ORG
gujaf-141	195	2	2018	DATE
gujaf-141	196	1	the nigeria stock exchange 2 .	ORG
gujaf-141	197	1	3	CARDINAL
gujaf-141	199	1	international journal of economics	ORG
gujaf-141	199	2	4(9	CARDINAL
gujaf-141	199	3	297–302	CARDINAL
gujaf-141	200	1	eyigege s.	PERSON
gujaf-141	200	2	2018	DATE
gujaf-141	201	1	the nigerian stock exchange	ORG
gujaf-141	203	1	international journal of economics	ORG
gujaf-141	203	2	2(4	CARDINAL
gujaf-141	203	3	329–342	DATE
gujaf-141	204	1	gul s.	PERSON
gujaf-141	204	2	irshad f., & zaman k. (	PERSON
gujaf-141	204	3	2011	DATE
gujaf-141	205	1	pakistan	GPE
gujaf-141	206	1	romanian	NORP
gujaf-141	206	2	14(39	CARDINAL
gujaf-141	206	3	61-87	DATE
gujaf-141	207	1	haruna muhammed	PERSON
gujaf-141	208	1	2015	CARDINAL
gujaf-141	209	1	determinats	PERSON
gujaf-141	209	2	nigeria	GPE
gujaf-141	210	1	msc thesis	PERSON
gujaf-141	210	2	ahmadu bello university	ORG
gujaf-141	210	3	zaria hui h.	PERSON
gujaf-141	210	4	radzi c.w	PERSON
gujaf-141	210	5	jenatabadi h.s.	PERSON
gujaf-141	210	6	abu kasimf	PERSON
gujaf-141	210	7	radu s.	PERSON
gujaf-141	210	8	2013	DATE
gujaf-141	211	1	asian	NORP
gujaf-141	212	1	5(3	CARDINAL
gujaf-141	212	2	166	CARDINAL
gujaf-141	213	1	ibenta o. r. & samuel f. (	ORG
gujaf-141	213	2	2018	DATE
gujaf-141	214	1	nigeria	GPE
gujaf-141	214	2	2001	DATE
gujaf-141	214	3	2014	DATE
gujaf-141	215	1	iiard international journal of banking	ORG
gujaf-141	215	2	4(2	CARDINAL
gujaf-141	216	1	lipuma j.	PERSON
gujaf-141	216	2	newbert s.	PERSON
gujaf-141	216	3	2013	DATE
gujaf-141	218	1	4(2	CARDINAL
gujaf-141	218	2	817-841	QUANTITY
gujaf-141	219	1	2015	CARDINAL
gujaf-141	220	1	mark j.	PERSON
gujaf-141	221	1	okwa e	PERSON
gujaf-141	221	2	l. n.	PERSON
gujaf-141	221	3	2019	DATE
gujaf-141	222	1	nigeria	GPE
gujaf-141	223	1	journal of accounting & marketing	ORG
gujaf-141	223	2	7(2	CARDINAL
gujaf-141	223	3	morgan n.	PERSON
gujaf-141	223	4	kaleka a. & katsikeas c.	ORG
gujaf-141	223	5	2004	DATE
gujaf-141	224	1	13	CARDINAL
gujaf-141	225	1	68	CARDINAL
gujaf-141	225	2	90	CARDINAL
gujaf-141	226	1	naceur s. b.	PERSON
gujaf-141	226	2	m. (	PERSON
gujaf-141	226	3	2008	DATE
gujaf-141	227	1	tunisia	GPE
gujaf-141	228	1	5(1	CARDINAL
gujaf-141	228	2	106-130	CARDINAL
gujaf-141	229	1	naceur s. b	PERSON
gujaf-141	229	2	m. (2020	PERSON
gujaf-141	230	1	tunisia	GPE
gujaf-141	231	1	2(6	CARDINAL
gujaf-141	231	2	10-18	DATE
gujaf-141	232	1	okey n.	PERSON
gujaf-141	232	2	2019	DATE
gujaf-141	233	1	nigeria	GPE
gujaf-141	234	1	3(1	CARDINAL
gujaf-141	234	2	1–8	DATE
gujaf-141	234	3	olabamiji, o., & michael	ORG
gujaf-141	234	4	2018	DATE
gujaf-141	235	1	first	ORDINAL
gujaf-141	236	1	south asian	NORP
gujaf-141	236	2	1(1),1–10	TIME
gujaf-141	237	1	oladipupo f. (	PERSON
gujaf-141	237	2	2015	CARDINAL
gujaf-141	238	1	nigeria	GPE
gujaf-141	239	1	kuwait	GPE
gujaf-141	239	2	arabian	NORP
gujaf-141	239	3	4(9	CARDINAL
gujaf-141	239	4	10–18	DATE
gujaf-141	240	1	o. m, &	ORG
gujaf-141	241	1	j. o.	PERSON
gujaf-141	241	2	2016	CARDINAL
gujaf-141	242	1	nigerian	NORP
gujaf-141	243	1	international journal of economics	ORG
gujaf-141	243	2	8(12	CARDINAL
gujaf-141	243	3	132	CARDINAL
gujaf-141	243	4	142	CARDINAL
gujaf-141	244	1	r.	PERSON
gujaf-141	244	2	2018	DATE
gujaf-141	245	1	nigeria	GPE
gujaf-141	245	2	2001	DATE
gujaf-141	245	3	2014	DATE
gujaf-141	246	1	iiard international journal of banking	ORG
gujaf-141	246	2	4(2	CARDINAL
gujaf-141	246	3	23	CARDINAL
gujaf-141	246	4	50	CARDINAL
gujaf-141	247	1	osunsan o. k.	PERSON
gujaf-141	247	2	nowak j	PERSON
gujaf-141	247	3	mabonga e	PERSON
gujaf-141	247	4	pule s	PERSON
gujaf-141	247	5	kibirige a. r	PERSON
gujaf-141	247	6	j. b.	PERSON
gujaf-141	247	7	2019	DATE
gujaf-141	248	1	kampala	GPE
gujaf-141	248	2	uganda	GPE
gujaf-141	249	1	5(4	CARDINAL
gujaf-141	249	2	412–422	CARDINAL
gujaf-141	250	1	oyinpreye	PERSON
gujaf-141	250	2	2016	CARDINAL
gujaf-141	251	1	nigeria	GPE
gujaf-141	252	1	journal,3(12	ORG
gujaf-141	252	2	139–149	CARDINAL
gujaf-141	253	1	peterson k.	PERSON
gujaf-141	253	2	2019	DATE
gujaf-141	254	1	nigeria	GPE
gujaf-141	255	1	munich	GPE
gujaf-141	256	1	journal of european research	ORG
gujaf-141	256	2	5(4	CARDINAL
gujaf-141	256	3	153–165	CARDINAL
gujaf-141	258	1	a.	PERSON
gujaf-141	258	2	2015	CARDINAL
gujaf-141	259	1	jordan	GPE
gujaf-141	260	1	international journal of academic research	ORG
gujaf-141	260	2	3(4	CARDINAL
gujaf-141	260	3	180	CARDINAL
gujaf-141	260	4	191	CARDINAL
gujaf-141	261	1	richard b. o	PERSON
gujaf-141	261	2	o. c.	PERSON
gujaf-141	261	3	2013	DATE
gujaf-141	262	1	nigeria	GPE
gujaf-141	263	1	international journal of education	ORG
gujaf-141	263	2	1(10	CARDINAL
gujaf-141	264	1	robert o.	PERSON
gujaf-141	264	2	2017	CARDINAL
gujaf-141	265	1	kenya	GPE
gujaf-141	266	1	msc thesis	ORG
gujaf-141	266	2	university of narobi	ORG
gujaf-141	266	3	kenya	GPE
gujaf-141	267	1	samuel f.	PERSON
gujaf-141	267	2	2015	CARDINAL
gujaf-141	268	1	nigeria	GPE
gujaf-141	268	2	2001	DATE
gujaf-141	268	3	2014	DATE
gujaf-141	269	1	iiard international journal of banking	ORG
gujaf-141	269	2	4(2	CARDINAL
gujaf-141	270	1	14	CARDINAL
gujaf-141	270	2	sufian f.	PERSON
gujaf-141	270	3	2015	CARDINAL
gujaf-141	271	1	thailand	GPE
gujaf-141	271	2	asian	NORP
gujaf-141	272	1	international journal of economics	ORG
gujaf-141	272	2	1	CARDINAL
gujaf-141	272	3	161 179	CARDINAL
gujaf-141	273	1	sugianto d. k.	PERSON
gujaf-141	274	1	2017	CARDINAL
gujaf-141	275	1	china	GPE
gujaf-141	275	2	asian academy of management journal of accounting	ORG
gujaf-141	275	3	6(7	CARDINAL
gujaf-141	275	4	205	CARDINAL
gujaf-141	276	1	m. (2006	PERSON
gujaf-141	277	1	oman	GPE
gujaf-141	278	1	international research journal	ORG
gujaf-141	278	2	3(1	CARDINAL
gujaf-141	278	3	103-112	CARDINAL
gujaf-141	279	1	terraza	GPE
gujaf-141	279	2	2018	DATE
gujaf-141	281	1	university of luxembourg	ORG
gujaf-141	281	2	germany	GPE
gujaf-141	281	3	3(6	CARDINAL
gujaf-141	281	4	1–12	DATE
gujaf-141	282	1	udom i. s	PERSON
gujaf-141	282	2	2018	DATE
gujaf-141	283	1	nigeria	GPE
gujaf-141	284	1	international research journal	ORG
gujaf-141	284	2	2(5	CARDINAL
gujaf-141	284	3	165	CARDINAL
gujaf-141	285	1	2018	DATE
gujaf-141	286	1	nigerian	NORP
gujaf-141	287	1	international journal of business and management review	ORG
gujaf-141	287	2	6(10	CARDINAL
gujaf-141	287	3	umoru d, &	ORG
gujaf-141	287	4	j. o.	PERSON
gujaf-141	287	5	2016	CARDINAL
gujaf-141	288	1	nigeria	GPE
gujaf-141	289	1	european scientific journal	ORG
gujaf-141	289	2	295–305	CARDINAL
gujaf-141	290	1	a. o	PERSON
gujaf-141	290	2	2018	DATE
gujaf-141	291	1	nigeria	GPE
gujaf-141	292	1	european journal of business, economics	ORG
gujaf-141	292	2	6(2	CARDINAL
gujaf-141	292	3	30–42	CARDINAL
gujaf-141	293	1	m.	PERSON
gujaf-141	293	2	2019	DATE
gujaf-141	294	1	nigeria	GPE
gujaf-141	295	1	european journal of accounting	ORG
gujaf-141	295	2	7(3),20-40	CARDINAL
gujaf-141	295	3	15	CARDINAL