id	sid	eid	entity	type
gujaf-147	1	1	3	CARDINAL
gujaf-147	1	2	2	CARDINAL
gujaf-147	1	3	april	DATE
gujaf-147	1	4	2022	CARDINAL
gujaf-147	1	5	2756-665x	CARDINAL
gujaf-147	1	6	social sciences	ORG
gujaf-147	1	7	federal university gusau	ORG
gujaf-147	1	8	zamfara state	GPE
gujaf-147	1	9	1	CARDINAL
gujaf-147	1	10	nigerian stock exchange	ORG
gujaf-147	1	11	abdullahi d. ibrahim	PERSON
gujaf-147	1	12	phd department	ORG
gujaf-147	1	13	polytechnic nasarawa	ORG
gujaf-147	2	1	ahmed hassan ahmed	PERSON
gujaf-147	3	1	muhammed department	ORG
gujaf-147	3	2	polytechnic nasarawa	ORG
gujaf-147	3	3	zainab abdulsalami department of accountancy school of business studies	ORG
gujaf-147	3	4	polytechnic nasarawa	ORG
gujaf-147	4	1	aliyu ahmed tanko	PERSON
gujaf-147	5	1	the nigerian stock exchange	ORG
gujaf-147	6	1	ten	CARDINAL
gujaf-147	6	2	10) years to	DATE
gujaf-147	6	3	2020	DATE
gujaf-147	7	1	twelve	CARDINAL
gujaf-147	7	2	12	CARDINAL
gujaf-147	7	3	nigeria	GPE
gujaf-147	10	1	nigeria	GPE
gujaf-147	10	2	2	CARDINAL
gujaf-147	12	1	1	CARDINAL
gujaf-147	13	1	day to day	DATE
gujaf-147	17	1	aziz	PERSON
gujaf-147	17	2	2019	DATE
gujaf-147	18	1	umoru	GPE
gujaf-147	18	2	babatunde, & ilimezekhe	ORG
gujaf-147	18	3	2020	DATE
gujaf-147	19	1	2015	DATE
gujaf-147	22	1	joshua	PERSON
gujaf-147	22	2	muya	PERSON
gujaf-147	22	3	2021	CARDINAL
gujaf-147	24	1	sunday	DATE
gujaf-147	24	2	onatuyeh	PERSON
gujaf-147	24	3	2019	DATE
gujaf-147	27	1	2021	CARDINAL
gujaf-147	27	2	samuel	PERSON
gujaf-147	27	3	2021	CARDINAL
gujaf-147	27	4	al	ORG
gujaf-147	27	5	2020	DATE
gujaf-147	27	6	sunday	DATE
gujaf-147	27	7	onatuyeh	PERSON
gujaf-147	27	8	2019	DATE
gujaf-147	27	9	samaila	ORG
gujaf-147	27	10	2018	DATE
gujaf-147	27	11	kalu	PERSON
gujaf-147	27	12	ken	PERSON
gujaf-147	27	13	2016	DATE
gujaf-147	27	14	2009	DATE
gujaf-147	27	15	3	CARDINAL
gujaf-147	30	1	the nigerian stock exchange	ORG
gujaf-147	33	1	the nigerian stock exchange	ORG
gujaf-147	34	1	the nigerian stock exchange	ORG
gujaf-147	35	1	2	CARDINAL
gujaf-147	35	2	2021	DATE
gujaf-147	37	1	sunday	DATE
gujaf-147	37	2	onatuyeh	PERSON
gujaf-147	37	3	2019	DATE
gujaf-147	38	1	kalu	PERSON
gujaf-147	38	2	ken	PERSON
gujaf-147	38	3	2016	DATE
gujaf-147	39	1	alalade	ORG
gujaf-147	39	2	2015	CARDINAL
gujaf-147	42	1	more than one year	DATE
gujaf-147	43	1	2021	CARDINAL
gujaf-147	45	1	4	CARDINAL
gujaf-147	49	1	2015	DATE
gujaf-147	50	1	up to 12 months	DATE
gujaf-147	51	1	2021	CARDINAL
gujaf-147	52	1	more than one year	DATE
gujaf-147	53	1	2021	CARDINAL
gujaf-147	54	1	ida	ORG
gujaf-147	54	2	2015	DATE
gujaf-147	56	1	clement	PERSON
gujaf-147	56	2	2016	CARDINAL
gujaf-147	58	1	jensen	PERSON
gujaf-147	58	2	1976	DATE
gujaf-147	59	1	2016	DATE
gujaf-147	62	1	samuel	PERSON
gujaf-147	62	2	2021	CARDINAL
gujaf-147	62	3	nigeria	GPE
gujaf-147	65	1	5	CARDINAL
gujaf-147	66	1	2021	CARDINAL
gujaf-147	66	2	nigeria	GPE
gujaf-147	69	1	2020	DATE
gujaf-147	72	1	aziz	PERSON
gujaf-147	72	2	2019	DATE
gujaf-147	73	1	pakistan	GPE
gujaf-147	73	2	pakistan	GPE
gujaf-147	74	1	pakistan	GPE
gujaf-147	75	1	sunday	DATE
gujaf-147	75	2	onatuyeh	PERSON
gujaf-147	75	3	2019	DATE
gujaf-147	75	4	nigeria	GPE
gujaf-147	76	1	the nigerian stock exchange	ORG
gujaf-147	77	1	oyesola	GPE
gujaf-147	77	2	2009	DATE
gujaf-147	77	3	nigerian	NORP
gujaf-147	78	1	nigeria	GPE
gujaf-147	79	1	jensen	PERSON
gujaf-147	79	2	1976	DATE
gujaf-147	82	1	2014	DATE
gujaf-147	82	2	modigliani-miller	ORG
gujaf-147	82	3	1958	DATE
gujaf-147	86	1	6 3	CARDINAL
gujaf-147	86	2	forty-three	CARDINAL
gujaf-147	86	3	the period of 2011 to 2020	DATE
gujaf-147	87	1	twelve	CARDINAL
gujaf-147	87	2	12	CARDINAL
gujaf-147	88	1	2007	DATE
gujaf-147	90	1	10 years	DATE
gujaf-147	90	2	twelve	CARDINAL
gujaf-147	91	1	aziz	PERSON
gujaf-147	91	2	2019	DATE
gujaf-147	93	1	tda	ORG
gujaf-147	95	1	roe = f(tda	LAW
gujaf-147	95	2	2	CARDINAL
gujaf-147	96	1	3 4	DATE
gujaf-147	96	2	1	CARDINAL
gujaf-147	97	1	tda*mos	NORP
gujaf-147	97	2	0.928 9.07	MONEY
gujaf-147	98	1	32.798	CARDINAL
gujaf-147	98	2	7	CARDINAL
gujaf-147	98	3	0.533	CARDINAL
gujaf-147	98	4	13	CARDINAL
gujaf-147	98	5	1	CARDINAL
gujaf-147	98	6	0.533	CARDINAL
gujaf-147	98	7	53.3%	PERCENT
gujaf-147	100	1	32.798	CARDINAL
gujaf-147	100	2	0.000	CARDINAL
gujaf-147	100	3	1%	PERCENT
gujaf-147	101	1	1.034	CARDINAL
gujaf-147	103	1	5%	PERCENT
gujaf-147	104	1	p	ORG
gujaf-147	104	2	0.000	CARDINAL
gujaf-147	105	1	sunday	DATE
gujaf-147	105	2	onatuyeh	PERSON
gujaf-147	105	3	2019	DATE
gujaf-147	106	1	0.236	CARDINAL
gujaf-147	108	1	5%	PERCENT
gujaf-147	108	2	0.000	CARDINAL
gujaf-147	108	3	nigeria	GPE
gujaf-147	109	1	-0.07	ORG
gujaf-147	110	1	0.943	CARDINAL
gujaf-147	113	1	5	CARDINAL
gujaf-147	117	1	8	CARDINAL
gujaf-147	118	1	the nigerian stock exchange	ORG
gujaf-147	121	1	aziz	PERSON
gujaf-147	122	1	2019	DATE
gujaf-147	123	1	2	CARDINAL
gujaf-147	123	2	8	CARDINAL
gujaf-147	124	1	james	PERSON
gujaf-147	124	2	a.o.	GPE
gujaf-147	124	3	a.a.	GPE
gujaf-147	124	4	2015	CARDINAL
gujaf-147	125	1	nigeria	GPE
gujaf-147	126	1	international journal of banking	ORG
gujaf-147	126	2	1	CARDINAL
gujaf-147	126	3	64	CARDINAL
gujaf-147	127	1	o.o.	PERSON
gujaf-147	127	2	clement	PERSON
gujaf-147	127	3	o.o.	PERSON
gujaf-147	127	4	o.s.	GPE
gujaf-147	127	5	2016	CARDINAL
gujaf-147	128	1	nigeria	GPE
gujaf-147	129	1	international journal of business and	ORG
gujaf-147	129	2	8	CARDINAL
gujaf-147	129	3	446	CARDINAL
gujaf-147	130	1	ida	PERSON
gujaf-147	130	2	s.d.	GPE
gujaf-147	130	3	r.	PERSON
gujaf-147	130	4	2015	DATE
gujaf-147	131	1	indonesian	NORP
gujaf-147	132	1	american journal of economics	ORG
gujaf-147	132	2	5	CARDINAL
gujaf-147	132	3	321332	DATE
gujaf-147	133	1	jensen	PERSON
gujaf-147	133	2	m.c.	GPE
gujaf-147	133	3	w.h.	GPE
gujaf-147	133	4	1976	DATE
gujaf-147	135	1	journal of economics	ORG
gujaf-147	135	2	3	CARDINAL
gujaf-147	135	3	305-360	CARDINAL
gujaf-147	136	1	a.	PERSON
gujaf-147	136	2	h.b.	GPE
gujaf-147	136	3	k., & aiyoub	ORG
gujaf-147	136	4	a.	PERSON
gujaf-147	136	5	2014	DATE
gujaf-147	138	1	international journal of management	ORG
gujaf-147	138	2	1,1118	CARDINAL
gujaf-147	139	1	kalu	PERSON
gujaf-147	139	2	a.o.	GPE
gujaf-147	139	3	& ken	PERSON
gujaf-147	139	4	n.c.	GPE
gujaf-147	139	5	2016	CARDINAL
gujaf-147	140	1	nigeria	GPE
gujaf-147	141	1	research journal of finance	ORG
gujaf-147	141	2	7	CARDINAL
gujaf-147	141	3	7	CARDINAL
gujaf-147	141	4	l., & tsholofelo	ORG
gujaf-147	141	5	2020	DATE
gujaf-147	142	1	jse	LAW
gujaf-147	142	2	management,.10	GPE
gujaf-147	142	3	23	CARDINAL
gujaf-147	143	1	m., joshua	PERSON
gujaf-147	143	2	w., & james	ORG
gujaf-147	143	3	m.	PERSON
gujaf-147	143	4	2021	CARDINAL
gujaf-147	144	1	nairobi securities exchange	ORG
gujaf-147	145	1	3	CARDINAL
gujaf-147	145	2	90	CARDINAL
gujaf-147	145	3	9	CARDINAL
gujaf-147	145	4	a.	PERSON
gujaf-147	145	5	e. o. & agubata	ORG
gujaf-147	145	6	2021	CARDINAL
gujaf-147	146	1	nigeria	GPE
gujaf-147	147	1	journal of accounting	ORG
gujaf-147	147	2	7	CARDINAL
gujaf-147	147	3	60	CARDINAL
gujaf-147	147	4	o.g.	ORG
gujaf-147	147	5	a.p.	GPE
gujaf-147	147	6	2021	CARDINAL
gujaf-147	148	1	nigeria	GPE
gujaf-147	149	1	european journal of business	ORG
gujaf-147	149	2	68-80	CARDINAL
gujaf-147	150	1	oyesola	GPE
gujaf-147	150	2	r.s.	PERSON
gujaf-147	150	3	2009	DATE
gujaf-147	151	1	nigeria	GPE
gujaf-147	152	1	the journal of business and finance research	ORG
gujaf-147	152	2	3	CARDINAL
gujaf-147	152	3	121	CARDINAL
gujaf-147	153	1	gbajumo-sherifm m.a.	PERSON
gujaf-147	153	2	b.	GPE
gujaf-147	153	3	babatunde	GPE
gujaf-147	153	4	s.a.	GPE
gujaf-147	153	5	2020	DATE
gujaf-147	154	1	nigeria	GPE
gujaf-147	155	1	journal of accounting	ORG
gujaf-147	155	2	9	CARDINAL
gujaf-147	155	3	50-56	CARDINAL
gujaf-147	156	1	ruan	GPE
gujaf-147	156	2	w.	PERSON
gujaf-147	156	3	gary	PERSON
gujaf-147	156	4	t., & shiguang	ORG
gujaf-147	156	5	2011	DATE
gujaf-147	157	1	china	GPE
gujaf-147	158	1	australian	NORP
gujaf-147	158	2	5	CARDINAL
gujaf-147	158	3	73	CARDINAL
gujaf-147	159	1	tongco	GPE
gujaf-147	159	2	c. d. ma	PERSON
gujaf-147	159	3	2007	DATE
gujaf-147	162	1	core.ac.uk	ORG
gujaf-147	162	2	sunday	DATE
gujaf-147	162	3	a.j.	GPE
gujaf-147	162	4	& onatuyeh	ORG
gujaf-147	162	5	a.e.	GPE
gujaf-147	162	6	2019	DATE
gujaf-147	163	1	nigeria	GPE
gujaf-147	164	1	international journal of academic accounting	ORG
gujaf-147	164	2	3	CARDINAL
gujaf-147	164	3	26	CARDINAL
gujaf-147	165	1	usman	GPE
gujaf-147	165	2	h.a.	GPE
gujaf-147	165	3	samaila	GPE
gujaf-147	165	4	i. n., & dalhat	PERSON
gujaf-147	166	1	b.s.	GPE
gujaf-147	166	2	2018	DATE
gujaf-147	167	1	nigeria	GPE
gujaf-147	168	1	ndic	PERSON
gujaf-147	168	2	quarterly	DATE
gujaf-147	168	3	33	DATE
gujaf-147	168	4	49-76	DATE