id	sid	eid	entity	type
gujaf-145	1	1	3	CARDINAL
gujaf-145	1	2	2	CARDINAL
gujaf-145	1	3	april	DATE
gujaf-145	1	4	2022	CARDINAL
gujaf-145	1	5	2756-665x	CARDINAL
gujaf-145	1	6	social sciences	ORG
gujaf-145	1	7	federal university gusau	ORG
gujaf-145	1	8	zamfara state	GPE
gujaf-145	1	9	1	CARDINAL
gujaf-145	1	10	nigeria	NORP
gujaf-145	1	11	christopher david phd	PERSON
gujaf-145	1	12	kwall	PERSON
gujaf-145	1	13	joseph femi	PERSON
gujaf-145	1	14	phd	PERSON
gujaf-145	1	15	anan university kwall	ORG
gujaf-145	1	16	egberi oyinemi	ORG
gujaf-145	1	17	nigerian	NORP
gujaf-145	1	18	kwall	PERSON
gujaf-145	4	1	the turn of the century	DATE
gujaf-145	5	1	seven	CARDINAL
gujaf-145	5	2	23	CARDINAL
gujaf-145	6	1	annual	DATE
gujaf-145	6	2	2010 to 2019	DATE
gujaf-145	6	3	the nigerian stock exchange	ORG
gujaf-145	6	4	2020	DATE
gujaf-145	11	1	three	CARDINAL
gujaf-145	11	2	nigeria	GPE
gujaf-145	12	1	nigerian	NORP
gujaf-145	13	1	sec	ORG
gujaf-145	14	1	1	CARDINAL
gujaf-145	16	1	mailto:elvisegberi@gmail.com 2	ORG
gujaf-145	19	1	mbatuegwu & ogoh	ORG
gujaf-145	19	2	2021	DATE
gujaf-145	19	3	ali	PERSON
gujaf-145	19	4	2017	DATE
gujaf-145	33	1	musa	PERSON
gujaf-145	33	2	2021	CARDINAL
gujaf-145	33	3	kazeem	ORG
gujaf-145	33	4	2015	DATE
gujaf-145	34	1	nigeria	GPE
gujaf-145	35	1	nigerian	NORP
gujaf-145	36	1	nigeria	GPE
gujaf-145	39	1	the turn of the century	DATE
gujaf-145	39	2	3	CARDINAL
gujaf-145	40	1	2014	DATE
gujaf-145	40	2	2015	CARDINAL
gujaf-145	41	1	nigerian	NORP
gujaf-145	43	1	nigeria	GPE
gujaf-145	45	1	nigeria	GPE
gujaf-145	46	1	2017	CARDINAL
gujaf-145	46	2	2011	DATE
gujaf-145	46	3	2004 to 2009	DATE
gujaf-145	46	4	2012	DATE
gujaf-145	46	5	1996	DATE
gujaf-145	46	6	bala	PERSON
gujaf-145	46	7	idris	PERSON
gujaf-145	46	8	2015	DATE
gujaf-145	46	9	2007	DATE
gujaf-145	46	10	2013	DATE
gujaf-145	46	11	kazeem (	ORG
gujaf-145	46	12	2015	DATE
gujaf-145	46	13	2006	DATE
gujaf-145	46	14	2013	DATE
gujaf-145	46	15	garba	PERSON
gujaf-145	46	16	2006 to 2013	DATE
gujaf-145	47	1	2018	DATE
gujaf-145	47	2	garba	PERSON
gujaf-145	47	3	the years 2007 to	DATE
gujaf-145	47	4	2016	DATE
gujaf-145	49	1	nigeria	GPE
gujaf-145	50	1	2011	DATE
gujaf-145	50	2	2004 to 2009	DATE
gujaf-145	50	3	2012	DATE
gujaf-145	50	4	1996	DATE
gujaf-145	50	5	bala	PERSON
gujaf-145	50	6	idris	PERSON
gujaf-145	50	7	2015	DATE
gujaf-145	50	8	2007	DATE
gujaf-145	50	9	2013	DATE
gujaf-145	50	10	kazeem (	ORG
gujaf-145	50	11	2015	DATE
gujaf-145	50	12	2006	DATE
gujaf-145	50	13	2013	DATE
gujaf-145	50	14	garba	PERSON
gujaf-145	50	15	2006 to 2013	DATE
gujaf-145	51	1	2018	DATE
gujaf-145	51	2	garba	PERSON
gujaf-145	51	3	the years 2007 to	DATE
gujaf-145	51	4	2016	DATE
gujaf-145	53	1	nigeria	GPE
gujaf-145	54	1	2	CARDINAL
gujaf-145	54	2	2021	CARDINAL
gujaf-145	54	3	johnson	PERSON
gujaf-145	54	4	daily	DATE
gujaf-145	54	5	2000	DATE
gujaf-145	55	1	4	CARDINAL
gujaf-145	59	1	continental europe	LOC
gujaf-145	59	2	becht & roell	ORG
gujaf-145	59	3	1999	DATE
gujaf-145	60	1	european	NORP
gujaf-145	61	1	the united states	GPE
gujaf-145	61	2	adams	ORG
gujaf-145	61	3	mehran	PERSON
gujaf-145	61	4	2003	DATE
gujaf-145	62	1	aza	GPE
gujaf-145	62	2	2019	DATE
gujaf-145	63	1	warfield (1995)	ORG
gujaf-145	64	1	jensen & meckling	ORG
gujaf-145	64	2	1976	DATE
gujaf-145	64	3	healy	ORG
gujaf-145	64	4	1985	DATE
gujaf-145	64	5	houlthausen	ORG
gujaf-145	64	6	1995	DATE
gujaf-145	64	7	warfield, 1995	ORG
gujaf-145	64	8	2021	DATE
gujaf-145	69	1	thomsen & pedersan	ORG
gujaf-145	69	2	2000	DATE
gujaf-145	70	1	5%	PERCENT
gujaf-145	74	1	ramsey	PERSON
gujaf-145	74	2	blair	PERSON
gujaf-145	74	3	1993	DATE
gujaf-145	75	1	demsetz	PERSON
gujaf-145	75	2	1983	DATE
gujaf-145	75	3	stiglitz	PERSON
gujaf-145	75	4	1985	DATE
gujaf-145	76	1	5	CARDINAL
gujaf-145	76	2	claessens & djankov	ORG
gujaf-145	76	3	1998	DATE
gujaf-145	81	1	& de bondt	ORG
gujaf-145	81	2	1998	DATE
gujaf-145	81	3	bushee	PERSON
gujaf-145	81	4	1998	DATE
gujaf-145	81	5	chung et al.	ORG
gujaf-145	81	6	2002	DATE
gujaf-145	81	7	2008	DATE
gujaf-145	81	8	ebrahim	PERSON
gujaf-145	81	9	2007	DATE
gujaf-145	81	10	koh	PERSON
gujaf-145	81	11	2003	DATE
gujaf-145	85	1	yuan &jaing	ORG
gujaf-145	85	2	2008	DATE
gujaf-145	86	1	jung &kown	ORG
gujaf-145	86	2	2002	DATE
gujaf-145	93	1	6	CARDINAL
gujaf-145	95	1	the end of each quarter	DATE
gujaf-145	102	1	2011	DATE
gujaf-145	103	1	2021	CARDINAL
gujaf-145	103	2	nigeria	GPE
gujaf-145	106	1	nigeria	GPE
gujaf-145	109	1	afriyani	PERSON
gujaf-145	109	2	2018	DATE
gujaf-145	109	3	the indonesia stock exchange	ORG
gujaf-145	110	1	multiple linear	ORG
gujaf-145	112	1	the indonesian stock exchange	ORG
gujaf-145	113	1	7	CARDINAL
gujaf-145	114	1	nigeria	GPE
gujaf-145	115	1	amal	PERSON
gujaf-145	115	2	ahmed	PERSON
gujaf-145	115	3	2017	DATE
gujaf-145	116	1	three	CARDINAL
gujaf-145	120	1	canada	GPE
gujaf-145	120	2	2017	CARDINAL
gujaf-145	121	1	50	CARDINAL
gujaf-145	121	2	toronto stock exchange	ORG
gujaf-145	121	3	canadian	NORP
gujaf-145	122	1	annual	DATE
gujaf-145	122	2	five-year	DATE
gujaf-145	122	3	2009 to 2013	DATE
gujaf-145	125	1	canada	GPE
gujaf-145	125	2	nigeria	GPE
gujaf-145	127	1	one	CARDINAL
gujaf-145	128	1	hoskisson	GPE
gujaf-145	128	2	ireland	GPE
gujaf-145	128	3	hitt	ORG
gujaf-145	128	4	2011	DATE
gujaf-145	128	5	berle & means	ORG
gujaf-145	128	6	1932	DATE
gujaf-145	130	1	two	CARDINAL
gujaf-145	130	2	boyd, 1990	ORG
gujaf-145	130	3	johnson	PERSON
gujaf-145	130	4	daily	DATE
gujaf-145	130	5	1996	DATE
gujaf-145	131	1	8	CARDINAL
gujaf-145	131	2	hillman & dalziel	ORG
gujaf-145	131	3	2003	DATE
gujaf-145	133	1	3	CARDINAL
gujaf-145	139	1	23	CARDINAL
gujaf-145	139	2	the nigerian stock exchange	ORG
gujaf-145	139	3	2020	DATE
gujaf-145	140	1	sixteen	CARDINAL
gujaf-145	140	2	16	CARDINAL
gujaf-145	140	3	seven	CARDINAL
gujaf-145	140	4	7	CARDINAL
gujaf-145	140	5	asterisk	ORG
gujaf-145	141	1	the number of years	DATE
gujaf-145	142	1	annual	DATE
gujaf-145	142	2	2010 to 2019	DATE
gujaf-145	143	1	the nigerian stock exchange	ORG
gujaf-145	145	1	nigeria	GPE
gujaf-145	150	1	9	CARDINAL
gujaf-145	150	2	io	ORG
gujaf-145	150	3	1	CARDINAL
gujaf-145	150	4	allshare	ORG
gujaf-145	150	5	tripathi	PERSON
gujaf-145	150	6	2014	DATE
gujaf-145	150	7	ntshangase	ORG
gujaf-145	150	8	2016	DATE
gujaf-145	150	9	khalid	GPE
gujaf-145	150	10	khan	GPE
gujaf-145	150	11	2017	CARDINAL
gujaf-145	151	1	2	CARDINAL
gujaf-145	151	2	greater than 5%	PERCENT
gujaf-145	152	1	iqbal	PERSON
gujaf-145	152	2	siddiq	NORP
gujaf-145	152	3	gul	PERSON
gujaf-145	152	4	2016	DATE
gujaf-145	152	5	fernando	PERSON
gujaf-145	152	6	2016	DATE
gujaf-145	152	7	2012	DATE
gujaf-145	153	1	3	CARDINAL
gujaf-145	153	2	2011	DATE
gujaf-145	153	3	bawa	ORG
gujaf-145	153	4	2014	DATE
gujaf-145	153	5	teshima	ORDINAL
gujaf-145	153	6	2008	DATE
gujaf-145	153	7	wafa	ORG
gujaf-145	153	8	2014	DATE
gujaf-145	154	1	4.	CARDINAL
gujaf-145	154	2	iqbal	PERSON
gujaf-145	154	3	siddiq	NORP
gujaf-145	154	4	gul	PERSON
gujaf-145	154	5	2016	DATE
gujaf-145	155	1	2015	CARDINAL
gujaf-145	155	2	yang	PERSON
gujaf-145	155	3	chun	PERSON
gujaf-145	155	4	2009	DATE
gujaf-145	156	1	10	CARDINAL
gujaf-145	158	1	2022	CARDINAL
gujaf-145	159	1	4	CARDINAL
gujaf-145	161	1	4.1	CARDINAL
gujaf-145	161	2	dev min max sr	PERSON
gujaf-145	161	3	160	CARDINAL
gujaf-145	161	4	264.197 17 1485	QUANTITY
gujaf-145	161	5	160	CARDINAL
gujaf-145	162	1	.001	CARDINAL
gujaf-145	163	1	io 160 .1894311	ORG
gujaf-145	163	2	.392	CARDINAL
gujaf-145	163	3	2022	CARDINAL
gujaf-145	164	1	sr	ORG
gujaf-145	164	2	84.73062	CARDINAL
gujaf-145	164	3	264.197	CARDINAL
gujaf-145	166	1	17	CARDINAL
gujaf-145	166	2	1485	CARDINAL
gujaf-145	167	1	from year to year	DATE
gujaf-145	168	1	of.5958285	GPE
gujaf-145	169	1	59 percent	PERCENT
gujaf-145	170	1	1%	PERCENT
gujaf-145	170	2	86%	PERCENT
gujaf-145	171	1	was.0559345	EVENT
gujaf-145	171	2	of.0400227	ORG
gujaf-145	172	1	5%	PERCENT
gujaf-145	172	2	nigeria	GPE
gujaf-145	174	1	0.168	CARDINAL
gujaf-145	175	1	only 16%	PERCENT
gujaf-145	176	1	of.1894311	PERSON
gujaf-145	176	2	11	CARDINAL
gujaf-145	176	3	0.073284	CARDINAL
gujaf-145	177	1	19%	PERCENT
gujaf-145	179	1	0.33333	CARDINAL
gujaf-145	180	1	39%	PERCENT
gujaf-145	181	1	nigeria	GPE
gujaf-145	181	2	of.069604	GPE
gujaf-145	182	1	13%	PERCENT
gujaf-145	184	1	0% and 33%	PERCENT
gujaf-145	188	1	2	CARDINAL
gujaf-145	188	2	4.2	CARDINAL
gujaf-145	188	3	sr	ORG
gujaf-145	188	4	fa prof	PERSON
gujaf-145	188	5	mo io sr 1.0000	ORG
gujaf-145	188	6	0.2344	CARDINAL
gujaf-145	188	7	0.1245 1.0000	MONEY
gujaf-145	188	8	0.3509	CARDINAL
gujaf-145	188	9	0.2695	CARDINAL
gujaf-145	188	10	1.0000	CARDINAL
gujaf-145	188	11	2022	CARDINAL
gujaf-145	188	12	sr	ORG
gujaf-145	188	13	mo	GPE
gujaf-145	188	14	io	LOC
gujaf-145	189	1	gujarati	PERSON
gujaf-145	189	2	2004	DATE
gujaf-145	189	3	0.80	CARDINAL
gujaf-145	189	4	two	CARDINAL
gujaf-145	190	1	12	CARDINAL
gujaf-145	190	2	less than 0.80	CARDINAL
gujaf-145	199	1	1.40	CARDINAL
gujaf-145	199	2	1.77	CARDINAL
gujaf-145	199	3	io	ORG
gujaf-145	199	4	1.76	CARDINAL
gujaf-145	199	5	1.63	CARDINAL
gujaf-145	199	6	2022	CARDINAL
gujaf-145	201	1	greater than 0.10	CARDINAL
gujaf-145	201	2	less than 10	CARDINAL
gujaf-145	207	1	chi2	ORG
gujaf-145	207	2	0.59	CARDINAL
gujaf-145	207	3	13	CARDINAL
gujaf-145	207	4	2020	DATE
gujaf-145	209	1	pearson chi2	PRODUCT
gujaf-145	209	2	0.59	CARDINAL
gujaf-145	209	3	0.0910	CARDINAL
gujaf-145	211	1	hausman	PERSON
gujaf-145	211	2	two	CARDINAL
gujaf-145	214	1	chi2	ORG
gujaf-145	214	2	0.01	CARDINAL
gujaf-145	214	3	2020	DATE
gujaf-145	215	1	chi2	ORG
gujaf-145	215	2	0.01	CARDINAL
gujaf-145	217	1	chi2	ORG
gujaf-145	218	1	pagan lagrangian	ORG
gujaf-145	218	2	one	CARDINAL
gujaf-145	219	1	0.0000	CARDINAL
gujaf-145	220	1	chi2	ORG
gujaf-145	220	2	less than 0.05	CARDINAL
gujaf-145	221	1	two	CARDINAL
gujaf-145	222	1	pagan lagrangian	ORG
gujaf-145	223	1	14	CARDINAL
gujaf-145	224	1	nigeria	GPE
gujaf-145	225	1	ols	ORG
gujaf-145	225	2	4.282942 3.85 0.000	MONEY
gujaf-145	225	3	mo	GPE
gujaf-145	225	4	0.076 io	QUANTITY
gujaf-145	225	5	964.9211	CARDINAL
gujaf-145	225	6	3.26 0.001	CARDINAL
gujaf-145	225	7	0.1678	CARDINAL
gujaf-145	225	8	54.86	CARDINAL
gujaf-145	225	9	0.0029	CARDINAL
gujaf-145	225	10	2022	CARDINAL
gujaf-145	226	1	0.1854	GPE
gujaf-145	226	2	18%	PERCENT
gujaf-145	227	1	54.86	CARDINAL
gujaf-145	227	2	0.002	CARDINAL
gujaf-145	228	1	chi2	ORG
gujaf-145	228	2	1%	PERCENT
gujaf-145	229	1	nigerian	NORP
gujaf-145	230	1	nigerian	NORP
gujaf-145	231	1	4.282942	CARDINAL
gujaf-145	231	2	0.0001	CARDINAL
gujaf-145	231	3	5%	PERCENT
gujaf-145	233	1	nigerian	NORP
gujaf-145	234	1	5%	PERCENT
gujaf-145	235	1	nigerian	NORP
gujaf-145	237	1	964.9211	CARDINAL
gujaf-145	237	2	0.001	CARDINAL
gujaf-145	240	1	nigerian	NORP
gujaf-145	241	1	15	CARDINAL
gujaf-145	244	1	lehn	GPE
gujaf-145	244	2	1985	DATE
gujaf-145	247	1	hashmi	PERSON
gujaf-145	247	2	haq	PRODUCT
gujaf-145	247	3	2016	DATE
gujaf-145	247	4	mohammad	PERSON
gujaf-145	247	5	2017	DATE
gujaf-145	247	6	amal	PERSON
gujaf-145	247	7	ahmed	PERSON
gujaf-145	247	8	2017	DATE
gujaf-145	247	9	2016	CARDINAL
gujaf-145	248	1	2015	CARDINAL
gujaf-145	249	1	nigerian	NORP
gujaf-145	257	1	2018	DATE
gujaf-145	257	2	2018	DATE
gujaf-145	257	3	2016	CARDINAL
gujaf-145	257	4	olaleye	PERSON
gujaf-145	257	5	2014	DATE
gujaf-145	258	1	the nigerian stock exchange	ORG
gujaf-145	264	1	16	CARDINAL
gujaf-145	267	1	amal	PERSON
gujaf-145	267	2	ahmed	PERSON
gujaf-145	267	3	2017	CARDINAL
gujaf-145	267	4	2019	DATE
gujaf-145	267	5	2018	DATE
gujaf-145	267	6	2018	DATE
gujaf-145	268	1	5	CARDINAL
gujaf-145	269	1	three	CARDINAL
gujaf-145	269	2	nigeria	GPE
gujaf-145	272	1	the nigerian stock exchange	ORG
gujaf-145	272	2	nigerian	NORP
gujaf-145	275	1	the 18 percent	PERCENT
gujaf-145	276	1	nigeria	GPE
gujaf-145	276	2	i.	PERSON
gujaf-145	276	3	nigerian	NORP
gujaf-145	277	1	the securities and exchange commission	ORG
gujaf-145	277	2	sec	ORG
gujaf-145	277	3	17	CARDINAL
gujaf-145	281	1	sec	ORG
gujaf-145	282	1	first	ORDINAL
gujaf-145	282	2	the nigerian stock exchange	ORG
gujaf-145	283	1	second	ORDINAL
gujaf-145	283	2	nigeria	GPE
gujaf-145	284	1	third	ORDINAL
gujaf-145	284	2	second	ORDINAL
gujaf-145	284	3	the securities and exchange commission	ORG
gujaf-145	284	4	sec	ORG
gujaf-145	286	1	nigeria	GPE
gujaf-145	287	1	acikalin	PERSON
gujaf-145	287	2	s.	PERSON
gujaf-145	287	3	aktas	GPE
gujaf-145	287	4	r., &unal	ORG
gujaf-145	287	5	s. (2008	ORG
gujaf-145	288	1	the istanbul stock exchange	ORG
gujaf-145	289	1	5(1	CARDINAL
gujaf-145	289	2	7	CARDINAL
gujaf-145	290	1	adams r. b.	PERSON
gujaf-145	290	2	& mehran	ORG
gujaf-145	290	3	h.	PERSON
gujaf-145	290	4	2003	DATE
gujaf-145	291	1	21(2):243–267	CARDINAL
gujaf-145	291	2	a. o.	PERSON
gujaf-145	291	3	2011	DATE
gujaf-145	293	1	covenant university	ORG
gujaf-145	293	2	ogun	GPE
gujaf-145	293	3	nigeria	GPE
gujaf-145	294	1	18	CARDINAL
gujaf-145	294	2	a.	PERSON
gujaf-145	294	3	2019	DATE
gujaf-145	295	1	egypt	GPE
gujaf-145	296	1	journal of accounting	ORG
gujaf-145	296	2	6	CARDINAL
gujaf-145	296	3	j., ayuba	ORG
gujaf-145	296	4	i., & dang	ORG
gujaf-145	296	5	g. h.	PERSON
gujaf-145	296	6	2018	DATE
gujaf-145	297	1	university of dhaka	ORG
gujaf-145	298	1	al-shami	PERSON
gujaf-145	298	2	h. a. a.	PERSON
gujaf-145	298	3	2013	DATE
gujaf-145	299	1	kuwait	GPE
gujaf-145	300	1	american journal of economics	ORG
gujaf-145	300	2	3)5c	CARDINAL
gujaf-145	300	3	5766	DATE
gujaf-145	301	1	amtiran	ORG
gujaf-145	301	2	p. y.	PERSON
gujaf-145	301	3	r.	NORP
gujaf-145	301	4	nidar	GPE
gujaf-145	301	5	s. r., &masyita	PERSON
gujaf-145	301	6	d.	NORP
gujaf-145	301	7	2017	CARDINAL
gujaf-145	303	1	international journal of economics	ORG
gujaf-145	303	2	97	CARDINAL
gujaf-145	304	1	bala	PERSON
gujaf-145	304	2	idris	PERSON
gujaf-145	304	3	i.	PERSON
gujaf-145	304	4	2015	CARDINAL
gujaf-145	305	1	nigeria	GPE
gujaf-145	306	1	6(16),188	CARDINAL
gujaf-145	307	1	becht	PERSON
gujaf-145	308	1	p.	PERSON
gujaf-145	308	2	1999	DATE
gujaf-145	308	3	control‖. european corporate governance institute	ORG
gujaf-145	310	1	berle	PERSON
gujaf-145	310	2	a.a.	GPE
gujaf-145	310	3	1932	DATE
gujaf-145	312	1	new york	GPE
gujaf-145	313	1	f.	PERSON
gujaf-145	313	2	1976	DATE
gujaf-145	313	3	2(2	CARDINAL
gujaf-145	313	4	5	CARDINAL
gujaf-145	314	1	boyd	PERSON
gujaf-145	314	2	b. k.	PERSON
gujaf-145	314	3	1990	DATE
gujaf-145	315	1	15(5	CARDINAL
gujaf-145	315	2	335 4	DATE
gujaf-145	315	3	bushee	PERSON
gujaf-145	315	4	b.	PERSON
gujaf-145	315	5	1998	DATE
gujaf-145	317	1	207	CARDINAL
gujaf-145	318	1	carver	ORG
gujaf-145	318	2	k., & oliver	ORG
gujaf-145	318	3	m.	PERSON
gujaf-145	318	4	2002	DATE
gujaf-145	319	1	australian	NORP
gujaf-145	321	1	22(2	CARDINAL
gujaf-145	321	2	196	CARDINAL
gujaf-145	322	1	chung	GPE
gujaf-145	322	2	r.	NORP
gujaf-145	322	3	firth	PERSON
gujaf-145	322	4	kim	PERSON
gujaf-145	323	1	2002	DATE
gujaf-145	325	1	8(1	CARDINAL
gujaf-145	325	2	29–48	CARDINAL
gujaf-145	326	1	claessens	ORG
gujaf-145	326	2	s, & djankov	ORG
gujaf-145	326	3	s.	PERSON
gujaf-145	326	4	1998	DATE
gujaf-145	327	1	the czech republic	GPE
gujaf-145	328	1	journal of comparative economics	ORG
gujaf-145	328	2	27	CARDINAL
gujaf-145	328	3	498	CARDINAL
gujaf-145	329	1	clarkson	ORG
gujaf-145	329	2	p. m.	PERSON
gujaf-145	329	3	1994	DATE
gujaf-145	330	1	australian journal of management	ORG
gujaf-145	330	2	39(2	CARDINAL
gujaf-145	330	3	293	CARDINAL
gujaf-145	331	1	m., marcus, a., &tehranian	PERSON
gujaf-145	331	2	2008	DATE
gujaf-145	333	1	journal of financial economics	ORG
gujaf-145	333	2	87(1	DATE
gujaf-145	333	3	357	CARDINAL
gujaf-145	334	1	daily	DATE
gujaf-145	334	2	c. m.	PERSON
gujaf-145	334	3	d. r.	PERSON
gujaf-145	334	4	1993	DATE
gujaf-145	336	1	17,65–81	DATE
gujaf-145	337	1	19	CARDINAL
gujaf-145	337	2	donaldson	ORG
gujaf-145	337	3	t. & preston	ORG
gujaf-145	337	4	1995	DATE
gujaf-145	339	1	20	CARDINAL
gujaf-145	339	2	1	CARDINAL
gujaf-145	339	3	65-91	CARDINAL
gujaf-145	340	1	demsetz	PERSON
gujaf-145	340	2	1983	DATE
gujaf-145	342	1	26(2	CARDINAL
gujaf-145	342	2	375	CARDINAL
gujaf-145	343	1	demsetz	ORG
gujaf-145	343	2	h. & lehn	ORG
gujaf-145	343	3	k.	PERSON
gujaf-145	343	4	1985	DATE
gujaf-145	343	5	209–233	CARDINAL
gujaf-145	344	1	m. e.	PERSON
gujaf-145	344	2	2003	DATE
gujaf-145	346	1	the asia pacific	ORG
gujaf-145	346	2	8	CARDINAL
gujaf-145	346	3	3	CARDINAL
gujaf-145	346	4	354	CARDINAL
gujaf-145	346	5	a.	PERSON
gujaf-145	346	6	2007	DATE
gujaf-145	347	1	rutgers university	ORG
gujaf-145	348	1	eisenhardt	GPE
gujaf-145	348	2	k. m.	PERSON
gujaf-145	348	3	1989	DATE
gujaf-145	350	1	academy of management	ORG
gujaf-145	350	2	review,14(1	PERSON
gujaf-145	350	3	57–74	DATE
gujaf-145	350	4	f. & fernando	ORG
gujaf-145	350	5	2016	DATE
gujaf-145	353	1	43	CARDINAL
gujaf-145	354	1	ezazi m.	PERSON
gujaf-145	354	2	s. &amjadi h.	ORG
gujaf-145	354	3	2011	DATE
gujaf-145	354	4	tehran stock exchange	ORG
gujaf-145	354	5	iran"international journal of business and	ORG
gujaf-145	354	6	2(5	CARDINAL
gujaf-145	355	1	fama	ORG
gujaf-145	355	2	e.f. & jensen	ORG
gujaf-145	355	3	m.c.	GPE
gujaf-145	355	4	1983	DATE
gujaf-145	355	5	26	CARDINAL
gujaf-145	355	6	2	CARDINAL
gujaf-145	355	7	301	CARDINAL
gujaf-145	356	1	freeman	PERSON
gujaf-145	356	2	r. e.	PERSON
gujaf-145	356	3	1984	DATE
gujaf-145	358	1	boston ma	PERSON
gujaf-145	358	2	pitman	PERSON
gujaf-145	359	1	freeman	ORG
gujaf-145	359	2	r. e.	PERSON
gujaf-145	359	3	d.	NORP
gujaf-145	359	4	1991	DATE
gujaf-145	361	1	15	CARDINAL
gujaf-145	361	2	364	CARDINAL
gujaf-145	362	1	m. &fooladi	ORG
gujaf-145	362	2	m.	PERSON
gujaf-145	362	3	2012	DATE
gujaf-145	363	1	iranian	NORP
gujaf-145	364	1	international journal of social science	ORG
gujaf-145	364	2	2	CARDINAL
gujaf-145	364	3	2	CARDINAL
gujaf-145	364	4	gekara, m., &muturi	PERSON
gujaf-145	364	5	2015	CARDINAL
gujaf-145	365	1	kenya	GPE
gujaf-145	366	1	international journal of management & business studies	ORG
gujaf-145	366	2	5(3	CARDINAL
gujaf-145	366	3	9-23	CARDINAL
gujaf-145	367	1	hajara	GPE
gujaf-145	367	2	m.b.	PERSON
gujaf-145	367	3	2015	CARDINAL
gujaf-145	368	1	nigeria	GPE
gujaf-145	369	1	ahmadu bello university	ORG
gujaf-145	369	2	zaria	PERSON
gujaf-145	370	1	healy	PERSON
gujaf-145	370	2	1985	DATE
gujaf-145	370	3	7	CARDINAL
gujaf-145	370	4	85	CARDINAL
gujaf-145	371	1	ibrahim	PERSON
gujaf-145	371	2	m., & musah	ORG
gujaf-145	371	3	a.	PERSON
gujaf-145	371	4	2014	DATE
gujaf-145	372	1	ghana	GPE
gujaf-145	373	1	6(2	CARDINAL
gujaf-145	373	2	47-72	DATE
gujaf-145	374	1	20	CARDINAL
gujaf-145	374	2	iqbal	PERSON
gujaf-145	374	3	m. j.	PERSON
gujaf-145	374	4	siddiq	NORP
gujaf-145	374	5	a., gul	PERSON
gujaf-145	374	6	2016	CARDINAL
gujaf-145	375	1	pakistani	NORP
gujaf-145	376	1	journal of information management	ORG
gujaf-145	376	2	review.4(4	NORP
gujaf-145	376	3	217	CARDINAL
gujaf-145	376	4	222	CARDINAL
gujaf-145	377	1	jensen	PERSON
gujaf-145	377	2	m.c. &meckling	ORG
gujaf-145	377	3	1976	DATE
gujaf-145	379	1	journal of financial economics	ORG
gujaf-145	379	2	3	CARDINAL
gujaf-145	379	3	305–360	CARDINAL
gujaf-145	380	1	jensen	PERSON
gujaf-145	380	2	m.	PERSON
gujaf-145	380	3	1986	DATE
gujaf-145	381	1	american	NORP
gujaf-145	381	2	26	CARDINAL
gujaf-145	381	3	323	CARDINAL
gujaf-145	382	1	jensen	PERSON
gujaf-145	382	2	m.c.	PERSON
gujaf-145	382	3	1993	DATE
gujaf-145	382	4	48)3	CARDINAL
gujaf-145	382	5	831	CARDINAL
gujaf-145	383	1	johnson	PERSON
gujaf-145	383	2	j. l.	PERSON
gujaf-145	383	3	c. m.	PERSON
gujaf-145	383	4	a. e.	PERSON
gujaf-145	383	5	1996	DATE
gujaf-145	383	6	journal of management	ORG
gujaf-145	383	7	22(3	CARDINAL
gujaf-145	383	8	409	CARDINAL
gujaf-145	383	9	jung	GPE
gujaf-145	383	10	s. y.	PERSON
gujaf-145	383	11	2002	DATE
gujaf-145	383	12	korea	GPE
gujaf-145	383	13	the international journal of accounting	ORG
gujaf-145	384	1	301	CARDINAL
gujaf-145	385	1	kazeem	PERSON
gujaf-145	385	2	h.s.	GPE
gujaf-145	385	3	2015	CARDINAL
gujaf-145	386	1	nigeria	GPE
gujaf-145	387	1	khalid	PERSON
gujaf-145	387	2	w., & khan	ORG
gujaf-145	387	3	s.	GPE
gujaf-145	387	4	2017	CARDINAL
gujaf-145	388	1	pakistan	GPE
gujaf-145	389	1	global journal of management and business research	ORG
gujaf-145	389	2	17(4	CARDINAL
gujaf-145	389	3	68	CARDINAL
gujaf-145	390	1	kiel, h., & nicholson	ORG
gujaf-145	390	2	g. j.	PERSON
gujaf-145	390	3	2003	DATE
gujaf-145	391	1	australian	NORP
gujaf-145	392	1	11(3	CARDINAL
gujaf-145	392	2	189	CARDINAL
gujaf-145	393	1	kirui	PERSON
gujaf-145	393	2	n. h. w.	PERSON
gujaf-145	393	3	2014	DATE
gujaf-145	394	1	nairobi securities exchange	ORG
gujaf-145	394	2	kenya	GPE
gujaf-145	395	1	international journal of economics	ORG
gujaf-145	395	2	214	CARDINAL
gujaf-145	396	1	koh	ORG
gujaf-145	396	2	p. s.	PERSON
gujaf-145	396	3	2003	DATE
gujaf-145	397	1	australia	GPE
gujaf-145	398	1	the british accounting review	ORG
gujaf-145	398	2	105–128	CARDINAL
gujaf-145	399	1	2005	DATE
gujaf-145	400	1	ghana	GPE
gujaf-145	401	1	6(5	CARDINAL
gujaf-145	401	2	609-623	CARDINAL
gujaf-145	402	1	j.	PERSON
gujaf-145	402	2	1965	DATE
gujaf-145	404	1	47, 1337	DATE
gujaf-145	405	1	mbatuegwu	PERSON
gujaf-145	405	2	d.c.	GPE
gujaf-145	405	3	j. u.	PERSON
gujaf-145	405	4	aza	GPE
gujaf-145	405	5	s.m.	GPE
gujaf-145	405	6	2019	DATE
gujaf-145	405	7	21	CARDINAL
gujaf-145	405	8	nigeria	GPE
gujaf-145	406	1	journal of accounting	ORG
gujaf-145	406	2	joa	ORG
gujaf-145	407	1	1	CARDINAL
gujaf-145	407	2	mbatuegwu c.d	PERSON
gujaf-145	407	3	2021	CARDINAL
gujaf-145	407	4	nigeria	GPE
gujaf-145	408	1	bingham university journal of accounting	ORG
gujaf-145	409	1	6	CARDINAL
gujaf-145	410	1	mbatuegwu	PERSON
gujaf-145	410	2	d.c.	GPE
gujaf-145	410	3	musa, a.m.	PERSON
gujaf-145	410	4	2021	CARDINAL
gujaf-145	410	5	nigeria international journal of sustainable	ORG
gujaf-145	410	6	m. s.	PERSON
gujaf-145	410	7	1983	DATE
gujaf-145	410	8	quarterly 33	DATE
gujaf-145	410	9	194	CARDINAL
gujaf-145	411	1	mossin	GPE
gujaf-145	411	2	a.	PERSON
gujaf-145	411	3	1966	DATE
gujaf-145	413	1	17	CARDINAL
gujaf-145	413	2	867	CARDINAL
gujaf-145	414	1	ntshangase	ORG
gujaf-145	414	2	k.	PERSON
gujaf-145	414	3	k.f.	GPE
gujaf-145	414	4	m.m.	PERSON
gujaf-145	414	5	2016	CARDINAL
gujaf-145	415	1	south africa	GPE
gujaf-145	416	1	journal economics	ORG
gujaf-145	416	2	7(1	DATE
gujaf-145	416	3	1-10	CARDINAL
gujaf-145	417	1	m.	PERSON
gujaf-145	417	2	2016	DATE
gujaf-145	418	1	kenya	GPE
gujaf-145	419	1	kenyatta oyerogba	PERSON
gujaf-145	419	2	e. o.	PERSON
gujaf-145	419	3	olaleye, o. m., & zaccheaus	PERSON
gujaf-145	419	4	a. z.	PERSON
gujaf-145	419	5	2014	DATE
gujaf-145	421	1	iosr journal of humanities	ORG
gujaf-145	421	2	19	CARDINAL
gujaf-145	421	3	90	CARDINAL
gujaf-145	422	1	ramsey, h. & blair	ORG
gujaf-145	423	1	m. (	PERSON
gujaf-145	423	2	1995	DATE
gujaf-145	424	1	the twenty first century	DATE
gujaf-145	424	2	brookings institution	ORG
gujaf-145	424	3	washington	GPE
gujaf-145	424	4	dc	GPE
gujaf-145	424	5	ross	PERSON
gujaf-145	424	6	s.a.	GPE
gujaf-145	424	7	1976	DATE
gujaf-145	426	1	13	CARDINAL
gujaf-145	426	2	341–360	CARDINAL
gujaf-145	427	1	sharpe	PERSON
gujaf-145	427	2	w., f.	PERSON
gujaf-145	427	3	1964	DATE
gujaf-145	429	1	19	CARDINAL
gujaf-145	429	2	3	CARDINAL
gujaf-145	429	3	425	CARDINAL
gujaf-145	430	1	stiglitz	ORG
gujaf-145	430	2	j. e.	PERSON
gujaf-145	430	3	1985	DATE
gujaf-145	432	1	american	NORP
gujaf-145	432	2	77:1	CARDINAL
gujaf-145	432	3	march	DATE
gujaf-145	432	4	228-31	DATE
gujaf-145	433	1	teshima	ORDINAL
gujaf-145	433	2	n., &shuto	ORG
gujaf-145	433	3	2008	DATE
gujaf-145	434	1	japan	GPE
gujaf-145	435	1	journal of international financial management & accounting	ORG
gujaf-145	435	2	19(2	DATE
gujaf-145	435	3	thomsen s. & pedersen	ORG
gujaf-145	436	1	t.	PERSON
gujaf-145	436	2	2000	DATE
gujaf-145	437	1	european	NORP
gujaf-145	438	1	21	CARDINAL
gujaf-145	438	2	689	CARDINAL
gujaf-145	439	1	tripathi	ORG
gujaf-145	439	2	2014	DATE
gujaf-145	442	1	122	CARDINAL
gujaf-145	443	1	wafa	ORG
gujaf-145	443	2	m. a.	PERSON
gujaf-145	443	3	2014	DATE
gujaf-145	444	1	french	NORP
gujaf-145	445	1	2	CARDINAL
gujaf-145	445	2	2	CARDINAL
gujaf-145	445	3	2014) 80	DATE
gujaf-145	446	1	22	CARDINAL
gujaf-145	446	2	warfield	PERSON
gujaf-145	446	3	j. & wild	ORG
gujaf-145	446	4	1995	DATE
gujaf-145	448	1	journal of accounting and economics	ORG
gujaf-145	448	2	20	CARDINAL
gujaf-145	448	3	61–91	DATE
gujaf-145	449	1	uwubanmwen	ORG
gujaf-145	449	2	a. e., &obayagbona	PERSON
gujaf-145	449	3	j.	PERSON
gujaf-145	449	4	2012	DATE
gujaf-145	450	1	the nigerian stock exchange	ORG
gujaf-145	451	1	jorind	PERSON
gujaf-145	451	2	10(2	DATE
gujaf-145	452	1	yang	PERSON
gujaf-145	452	2	c. y.	PERSON
gujaf-145	452	3	chun	PERSON
gujaf-145	452	4	h. n.	PERSON
gujaf-145	452	5	b. l.	PERSON
gujaf-145	452	6	2009	DATE
gujaf-145	454	1	ttyre	PERSON
gujaf-145	454	2	234	CARDINAL
gujaf-145	455	1	j. & jiang	ORG
gujaf-145	455	2	2008	DATE
gujaf-145	455	3	chinese	NORP
gujaf-145	455	4	cambridge	GPE
gujaf-145	455	5	11	CARDINAL
gujaf-145	455	6	1	CARDINAL
gujaf-145	455	7	159	CARDINAL