id	sid	eid	entity	type
gujaf-146	1	1	3	CARDINAL
gujaf-146	1	2	2	CARDINAL
gujaf-146	1	3	april	DATE
gujaf-146	1	4	2022	CARDINAL
gujaf-146	1	5	2756-665x	CARDINAL
gujaf-146	1	6	social sciences	ORG
gujaf-146	1	7	federal university gusau	ORG
gujaf-146	1	8	zamfara state	GPE
gujaf-146	1	9	1	CARDINAL
gujaf-146	1	10	nigeria ibilola	ORG
gujaf-146	2	1	ahmadu bello university	ORG
gujaf-146	2	2	zaria nigeria +2348069692690	PERSON
gujaf-146	2	3	ibilola.olaniun@gmail.com	ORG
gujaf-146	2	4	nurudeen jimoh phd department of business	PERSON
gujaf-146	2	5	kaduna state university	ORG
gujaf-146	2	6	kaduna-nigeria	GPE
gujaf-146	2	7	halima shuaibu	PERSON
gujaf-146	2	8	ahmadu bello university	ORG
gujaf-146	2	9	zaria nigeria	PERSON
gujaf-146	3	1	yazid kabir ibrahim department	PERSON
gujaf-146	3	2	zamfara state	GPE
gujaf-146	3	3	nigeria	GPE
gujaf-146	4	1	nigeria	GPE
gujaf-146	5	1	10	CARDINAL
gujaf-146	5	2	annual	DATE
gujaf-146	6	1	13	CARDINAL
gujaf-146	9	1	nigeria	GPE
gujaf-146	11	1	2 1	DATE
gujaf-146	14	1	one	CARDINAL
gujaf-146	19	1	one	CARDINAL
gujaf-146	22	1	olarewaju & olayewola	ORG
gujaf-146	22	2	2019	DATE
gujaf-146	26	1	2020	DATE
gujaf-146	26	2	3	CARDINAL
gujaf-146	27	1	2020	DATE
gujaf-146	27	2	nigerian	NORP
gujaf-146	27	3	nigeria	GPE
gujaf-146	29	1	nigeria	GPE
gujaf-146	30	1	olayiwola	PERSON
gujaf-146	30	2	2019	DATE
gujaf-146	30	3	nigeria	GPE
gujaf-146	30	4	oyeyemi	GPE
gujaf-146	30	5	babatunde	GPE
gujaf-146	30	6	2016	DATE
gujaf-146	30	7	nigerian stock exchange	ORG
gujaf-146	31	1	2020	DATE
gujaf-146	31	2	nigeria	GPE
gujaf-146	32	1	2020	DATE
gujaf-146	32	2	nigeria	GPE
gujaf-146	33	1	fagbemi et al	PERSON
gujaf-146	33	2	2019	DATE
gujaf-146	33	3	nigeria	GPE
gujaf-146	37	1	nigeria	GPE
gujaf-146	37	2	nigeria	GPE
gujaf-146	38	1	nigeria	GPE
gujaf-146	39	1	2	CARDINAL
gujaf-146	40	1	4	CARDINAL
gujaf-146	40	2	desai & darmapala	ORG
gujaf-146	40	3	2009	DATE
gujaf-146	43	1	olarewaju & olayewola	ORG
gujaf-146	43	2	2019	DATE
gujaf-146	45	1	2019	DATE
gujaf-146	46	1	razal et al	PERSON
gujaf-146	47	1	2018	DATE
gujaf-146	48	1	oyeyemi	PERSON
gujaf-146	48	2	babatunde	GPE
gujaf-146	48	3	2016	DATE
gujaf-146	51	1	chen et al	PERSON
gujaf-146	51	2	2010	DATE
gujaf-146	52	1	chukwudi et al	PERSON
gujaf-146	52	2	2020	DATE
gujaf-146	55	1	chen et al	PERSON
gujaf-146	55	2	2010	DATE
gujaf-146	57	1	etr	CARDINAL
gujaf-146	58	1	etr	ORG
gujaf-146	59	1	izevbekhai, & odion	ORG
gujaf-146	59	2	2018	DATE
gujaf-146	61	1	2012	DATE
gujaf-146	63	1	5	CARDINAL
gujaf-146	65	1	johnson et al	PERSON
gujaf-146	66	1	2012	DATE
gujaf-146	69	1	2020	DATE
gujaf-146	71	1	alice	ORG
gujaf-146	71	2	stanley	ORG
gujaf-146	71	3	2016	DATE
gujaf-146	73	1	2016	DATE
gujaf-146	74	1	ogundajo & onakoya	ORG
gujaf-146	74	2	2016	DATE
gujaf-146	75	1	chukwudi et al	PERSON
gujaf-146	75	2	2020	DATE
gujaf-146	78	1	2020	DATE
gujaf-146	78	2	nigeria	GPE
gujaf-146	79	1	52	CARDINAL
gujaf-146	79	2	the nigeria stock exchange	ORG
gujaf-146	79	3	december 17, 2018	DATE
gujaf-146	79	4	46	CARDINAL
gujaf-146	79	5	taro yaman’s	PERSON
gujaf-146	80	1	annual	DATE
gujaf-146	80	2	10 years	DATE
gujaf-146	83	1	nigeria	GPE
gujaf-146	84	1	nigeria	GPE
gujaf-146	85	1	6	CARDINAL
gujaf-146	87	1	fagbemi et al	PERSON
gujaf-146	88	1	2019	DATE
gujaf-146	88	2	nigeria	GPE
gujaf-146	89	1	ols	ORG
gujaf-146	91	1	nigeria	GPE
gujaf-146	94	1	oyeyemi	PERSON
gujaf-146	94	2	babatunde	GPE
gujaf-146	94	3	2016	DATE
gujaf-146	94	4	annual	DATE
gujaf-146	94	5	10	CARDINAL
gujaf-146	94	6	28	CARDINAL
gujaf-146	96	1	nigerian	NORP
gujaf-146	98	1	olayiwola	NORP
gujaf-146	98	2	2019	DATE
gujaf-146	99	1	secondary	ORDINAL
gujaf-146	99	2	2007	DATE
gujaf-146	99	3	2016	CARDINAL
gujaf-146	99	4	annual	DATE
gujaf-146	99	5	47	CARDINAL
gujaf-146	104	1	7	CARDINAL
gujaf-146	104	2	2019	DATE
gujaf-146	104	3	the thailand stock exchange	ORG
gujaf-146	104	4	2014-2016	DATE
gujaf-146	105	1	873	CARDINAL
gujaf-146	110	1	tp	PERSON
gujaf-146	113	1	2020	DATE
gujaf-146	113	2	nigeria	GPE
gujaf-146	114	1	nigerian	NORP
gujaf-146	115	1	nigerian	NORP
gujaf-146	117	1	the nigerian stock exchange	ORG
gujaf-146	117	2	21	CARDINAL
gujaf-146	118	1	ten-year	DATE
gujaf-146	118	2	2009-2018	DATE
gujaf-146	119	1	three	CARDINAL
gujaf-146	119	2	9.0	CARDINAL
gujaf-146	120	1	etr	ORG
gujaf-146	122	1	nigeria	GPE
gujaf-146	123	1	izevbekhai & odion	ORG
gujaf-146	123	2	2018	DATE
gujaf-146	124	1	eighty-seven	CARDINAL
gujaf-146	124	2	87	CARDINAL
gujaf-146	124	3	the nigerian stock exchange	ORG
gujaf-146	125	1	2010	DATE
gujaf-146	125	2	2016	DATE
gujaf-146	125	3	six hundred and nine	CARDINAL
gujaf-146	125	4	609	CARDINAL
gujaf-146	128	1	8	CARDINAL
gujaf-146	132	1	razali et al	PERSON
gujaf-146	133	1	2018	DATE
gujaf-146	133	2	the malaysian stock exchange	ORG
gujaf-146	135	1	387	CARDINAL
gujaf-146	135	2	2014-2016	DATE
gujaf-146	137	1	etr	ORG
gujaf-146	140	1	2015	CARDINAL
gujaf-146	140	2	european	NORP
gujaf-146	142	1	73	CARDINAL
gujaf-146	142	2	100	CARDINAL
gujaf-146	142	3	between 2008 and 2012	DATE
gujaf-146	144	1	etr	ORG
gujaf-146	147	1	hoffmann	PERSON
gujaf-146	147	2	hoffman, 1961	ORG
gujaf-146	149	1	9	CARDINAL
gujaf-146	150	1	2020	DATE
gujaf-146	151	1	hoffmann	PERSON
gujaf-146	151	2	hoffmann	PERSON
gujaf-146	151	3	1961	DATE
gujaf-146	153	1	kawor & kportorgbi	ORG
gujaf-146	153	2	2014	DATE
gujaf-146	153	3	ogundajo & onakoya	ORG
gujaf-146	153	4	2016	DATE
gujaf-146	153	5	hoffman	PERSON
gujaf-146	156	1	3	CARDINAL
gujaf-146	157	1	2010	DATE
gujaf-146	157	2	2019	DATE
gujaf-146	159	1	1st january 2010	DATE
gujaf-146	159	2	up to 31st december 2019	DATE
gujaf-146	159	3	annual	DATE
gujaf-146	159	4	the relevant years	DATE
gujaf-146	160	1	10	CARDINAL
gujaf-146	161	1	annual	DATE
gujaf-146	162	1	10 years	DATE
gujaf-146	162	2	13	CARDINAL
gujaf-146	164	1	2019	DATE
gujaf-146	165	1	kawor, & kportorgbi	ORG
gujaf-146	165	2	2014	DATE
gujaf-146	165	3	2016	CARDINAL
gujaf-146	168	1	ogundajo & onakoya	ORG
gujaf-146	168	2	2016	DATE
gujaf-146	168	3	2019	DATE
gujaf-146	168	4	kawor, & kportorgbi	ORG
gujaf-146	168	5	2014	DATE
gujaf-146	169	1	kawor, & kportorgbi	ORG
gujaf-146	169	2	2014	DATE
gujaf-146	170	1	β1-3	CARDINAL
gujaf-146	170	2	t=	GPE
gujaf-146	171	1	10	CARDINAL
gujaf-146	172	1	1	CARDINAL
gujaf-146	173	1	1	CARDINAL
gujaf-146	175	1	max roa 100	PERSON
gujaf-146	176	1	100	CARDINAL
gujaf-146	177	1	1.589572	CARDINAL
gujaf-146	177	2	100	CARDINAL
gujaf-146	178	1	.2398613	PERSON
gujaf-146	178	2	1.174365 lev 100	CARDINAL
gujaf-146	178	3	0	CARDINAL
gujaf-146	178	4	13	CARDINAL
gujaf-146	178	5	2022	CARDINAL
gujaf-146	178	6	1	CARDINAL
gujaf-146	181	1	100	CARDINAL
gujaf-146	181	2	10	CARDINAL
gujaf-146	181	3	10 years	DATE
gujaf-146	182	1	roa	PERSON
gujaf-146	182	2	0.095	CARDINAL
gujaf-146	182	3	0.130	CARDINAL
gujaf-146	182	4	0.429	CARDINAL
gujaf-146	183	1	about 9.5%	PERCENT
gujaf-146	183	2	about 76%	PERCENT
gujaf-146	183	3	about 42.9%	PERCENT
gujaf-146	184	1	about 16.1%	PERCENT
gujaf-146	185	1	0.310	CARDINAL
gujaf-146	185	2	159%	PERCENT
gujaf-146	186	1	16.9%	PERCENT
gujaf-146	186	2	117%	PERCENT
gujaf-146	187	1	0.23	CARDINAL
gujaf-146	188	1	15.6%	PERCENT
gujaf-146	188	2	0.14	CARDINAL
gujaf-146	188	3	0%	PERCENT
gujaf-146	188	4	63.98%	PERCENT
gujaf-146	188	5	2	CARDINAL
gujaf-146	188	6	obs w	ORG
gujaf-146	189	1	100	CARDINAL
gujaf-146	189	2	0.79683	ORG
gujaf-146	189	3	6.255	CARDINAL
gujaf-146	189	4	100	CARDINAL
gujaf-146	189	5	100	CARDINAL
gujaf-146	189	6	13	CARDINAL
gujaf-146	189	7	2022 11	CARDINAL
gujaf-146	189	8	2	CARDINAL
gujaf-146	189	9	shapiro-wilk w	ORG
gujaf-146	192	1	0.0000	CARDINAL
gujaf-146	192	2	1%	PERCENT
gujaf-146	194	1	3	CARDINAL
gujaf-146	194	2	1	CARDINAL
gujaf-146	195	1	1.48	CARDINAL
gujaf-146	195	2	1.36	CARDINAL
gujaf-146	195	3	1.17	CARDINAL
gujaf-146	195	4	1.34	CARDINAL
gujaf-146	195	5	13	CARDINAL
gujaf-146	195	6	2022	CARDINAL
gujaf-146	195	7	3	CARDINAL
gujaf-146	197	1	4	CARDINAL
gujaf-146	198	1	less than 4	CARDINAL
gujaf-146	199	1	4	CARDINAL
gujaf-146	199	2	pagan lagrangian	ORG
gujaf-146	203	1	0.29	CARDINAL
gujaf-146	203	2	0.2953	CARDINAL
gujaf-146	203	3	13	CARDINAL
gujaf-146	203	4	2022	CARDINAL
gujaf-146	203	5	4	CARDINAL
gujaf-146	203	6	pagan lagrangian	ORG
gujaf-146	205	1	chibar2	DATE
gujaf-146	205	2	0.29	CARDINAL
gujaf-146	205	3	chibar2	PERSON
gujaf-146	205	4	0.2953	CARDINAL
gujaf-146	205	5	5%	PERCENT
gujaf-146	205	6	gls	ORG
gujaf-146	206	1	5	CARDINAL
gujaf-146	206	2	gls	ORG
gujaf-146	206	3	12	CARDINAL
gujaf-146	206	4	roa coef	PERSON
gujaf-146	210	1	95%	PERCENT
gujaf-146	213	1	3.57 0.000 .0446949	QUANTITY
gujaf-146	214	1	cashetr .1230165	ORG
gujaf-146	214	2	0.017	CARDINAL
gujaf-146	216	1	6.19 0.000	CARDINAL
gujaf-146	217	1	.0608346	ORG
gujaf-146	217	2	3.72 0.000	CARDINAL
gujaf-146	219	1	0.1586 wald	QUANTITY
gujaf-146	219	2	41.77	CARDINAL
gujaf-146	219	3	0.0000	CARDINAL
gujaf-146	219	4	13	CARDINAL
gujaf-146	219	5	2022	CARDINAL
gujaf-146	219	6	gls	ORG
gujaf-146	219	7	5	CARDINAL
gujaf-146	219	8	41.77	CARDINAL
gujaf-146	219	9	0.0000	CARDINAL
gujaf-146	221	1	0.1586	CARDINAL
gujaf-146	221	2	about 15.86%	PERCENT
gujaf-146	221	3	about 84.14%	PERCENT
gujaf-146	222	1	0.099156	CARDINAL
gujaf-146	222	2	0.000	CARDINAL
gujaf-146	222	3	1%	PERCENT
gujaf-146	224	1	0.017	CARDINAL
gujaf-146	224	2	1%	PERCENT
gujaf-146	225	1	nigeria	GPE
gujaf-146	226	1	0.2544727	CARDINAL
gujaf-146	226	2	0.000	CARDINAL
gujaf-146	226	3	1%	PERCENT
gujaf-146	227	1	5	CARDINAL
gujaf-146	228	1	nigeria	GPE
gujaf-146	231	1	13	CARDINAL
gujaf-146	231	2	kawor, & kportorgbi	ORG
gujaf-146	231	3	2014	DATE
gujaf-146	231	4	2019	DATE
gujaf-146	231	5	2016	CARDINAL
gujaf-146	232	1	nigeria	GPE
gujaf-146	233	1	nigeria	GPE
gujaf-146	234	1	kawor, & kportorgbi	ORG
gujaf-146	234	2	2014	DATE
gujaf-146	234	3	2019	DATE
gujaf-146	234	4	2016	CARDINAL
gujaf-146	235	1	two	CARDINAL
gujaf-146	235	2	nigeria	GPE
gujaf-146	236	1	5	CARDINAL
gujaf-146	236	2	nigeria	GPE
gujaf-146	237	1	nigeria	GPE
gujaf-146	243	1	i. r.	PERSON
gujaf-146	243	2	adegbie	GPE
gujaf-146	243	3	f. f. &	ORG
gujaf-146	243	4	2020	DATE
gujaf-146	244	1	nigeria	GPE
gujaf-146	245	1	journal of finance	ORG
gujaf-146	245	2	8(3	DATE
gujaf-146	245	3	148	CARDINAL
gujaf-146	246	1	10.11648	CARDINAL
gujaf-146	246	2	j.jfa.20200803.16 ali	PERSON
gujaf-146	246	3	a. s.	PERSON
gujaf-146	246	4	2016	DATE
gujaf-146	247	1	mogadishu	GPE
gujaf-146	247	2	somalia	GPE
gujaf-146	248	1	international journal for research	ORG
gujaf-146	248	2	2(5	CARDINAL
gujaf-146	248	3	101	CARDINAL
gujaf-146	249	1	chen	PERSON
gujaf-146	249	2	s. chen	PERSON
gujaf-146	249	3	x.	GPE
gujaf-146	249	4	cheng	GPE
gujaf-146	249	5	q. & shevlin	ORG
gujaf-146	249	6	t.	GPE
gujaf-146	249	7	2010	DATE
gujaf-146	250	1	journal of financial economics	ORG
gujaf-146	250	2	95(1	ORG
gujaf-146	250	3	4161	DATE
gujaf-146	251	1	14	CARDINAL
gujaf-146	251	2	o. t. &	ORG
gujaf-146	251	3	e. r.	PERSON
gujaf-146	251	4	2020	DATE
gujaf-146	252	1	nigeria	GPE
gujaf-146	253	1	international journal of finance	ORG
gujaf-146	254	1	6(1	CARDINAL
gujaf-146	254	2	1	CARDINAL
gujaf-146	254	3	10.11648	CARDINAL
gujaf-146	254	4	j.ijfbr.20200601.12 desai	PERSON
gujaf-146	254	5	m. a. & dharmapala	ORG
gujaf-146	254	6	d.	GPE
gujaf-146	254	7	2009	DATE
gujaf-146	255	1	537–546	CARDINAL
gujaf-146	256	1	ftouh	PERSON
gujaf-146	256	2	k.	PERSON
gujaf-146	256	3	ayed	GPE
gujaf-146	256	4	a.& zemzem	ORG
gujaf-146	256	5	a.	PERSON
gujaf-146	256	6	2015	CARDINAL
gujaf-146	257	1	european	NORP
gujaf-146	258	1	international journal of economics & strategic management of business process	ORG
gujaf-146	258	2	4	CARDINAL
gujaf-146	258	3	73	CARDINAL
gujaf-146	259	1	hoffman	PERSON
gujaf-146	259	2	w. h. (	PERSON
gujaf-146	259	3	1961	DATE
gujaf-146	261	1	36(2	CARDINAL
gujaf-146	261	2	274-281	CARDINAL
gujaf-146	262	1	johnson	PERSON
gujaf-146	262	2	r.	NORP
gujaf-146	262	3	rosenberg	PERSON
gujaf-146	262	4	j., & williams	ORG
gujaf-146	262	5	r.	PERSON
gujaf-146	262	6	2012	DATE
gujaf-146	264	1	brookings jon n. k.	PERSON
gujaf-146	264	2	2012	DATE
gujaf-146	266	1	november 2012	DATE
gujaf-146	267	1	kawor, s., & kportorgbi	ORG
gujaf-146	267	2	h. k.	PERSON
gujaf-146	267	3	2014	DATE
gujaf-146	268	1	ghana	GPE
gujaf-146	269	1	international journal of economics	ORG
gujaf-146	269	2	6(3	CARDINAL
gujaf-146	269	3	162	CARDINAL
gujaf-146	270	1	s.	PERSON
gujaf-146	270	2	lasisi	NORP
gujaf-146	270	3	i. o.	PERSON
gujaf-146	270	4	gambo j. s.	PERSON
gujaf-146	270	5	j. & mustapha	ORG
gujaf-146	270	6	l. o.	PERSON
gujaf-146	270	7	2020	DATE
gujaf-146	271	1	nigeria	GPE
gujaf-146	272	1	european journal of accounting	ORG
gujaf-146	272	2	8(8	CARDINAL
gujaf-146	272	3	73-86	DATE
gujaf-146	273	1	monday	DATE
gujaf-146	273	2	izevbekhai &	ORG
gujaf-146	273	3	2018	DATE
gujaf-146	275	1	nigerian academy of management journal	ORG
gujaf-146	275	2	13(1	CARDINAL
gujaf-146	275	3	94	CARDINAL
gujaf-146	276	1	g. o. & onakoya	ORG
gujaf-146	276	2	a. b.	PERSON
gujaf-146	276	3	2016	DATE
gujaf-146	277	1	nigerian	NORP
gujaf-146	278	1	2	CARDINAL
gujaf-146	278	2	7	CARDINAL
gujaf-146	278	3	64	CARDINAL
gujaf-146	278	4	79	CARDINAL
gujaf-146	279	1	o. m. & olayewola	ORG
gujaf-146	279	2	j. a.	PERSON
gujaf-146	279	3	2019	DATE
gujaf-146	280	1	nigerian	NORP
gujaf-146	281	1	african	NORP
gujaf-146	281	2	31(2	CARDINAL
gujaf-146	281	3	202–215	CARDINAL
gujaf-146	281	4	oyeyemi	PERSON
gujaf-146	281	5	o. g. & babatunde	ORG
gujaf-146	281	6	o. a.	PERSON
gujaf-146	281	7	2016	DATE
gujaf-146	282	1	nigerian	NORP
gujaf-146	283	1	social & management sciences 2(7	ORG
gujaf-146	283	2	64	CARDINAL
gujaf-146	284	1	m. w. m.	PERSON
gujaf-146	284	2	ghazali	PERSON
gujaf-146	284	3	s. s.	PERSON
gujaf-146	284	4	lunyai, j. & hwang	ORG
gujaf-146	284	5	j. y. t.	PERSON
gujaf-146	284	6	2018	DATE
gujaf-146	285	1	malaysia	GPE
gujaf-146	286	1	international journal of academic research	ORG
gujaf-146	286	2	210222	DATE
gujaf-146	287	1	thanjunpong	ORG
gujaf-146	287	2	s. & awirothananon	ORG
gujaf-146	287	3	t.	PERSON
gujaf-146	287	4	2019	CARDINAL
gujaf-146	288	1	thailand	GPE
gujaf-146	289	1	international journal of trade, economics	ORG
gujaf-146	289	2	25	CARDINAL
gujaf-146	289	3	15 zhang	QUANTITY
gujaf-146	289	4	cheong	GPE
gujaf-146	289	5	k. c. & rajah	PERSON
gujaf-146	289	6	2016	DATE
gujaf-146	290	1	china	GPE
gujaf-146	291	1	8	CARDINAL
gujaf-146	291	2	3	CARDINAL
gujaf-146	291	3	61	CARDINAL