id	sid	eid	entity	type
gujaf-15	1	1	gusau journal of accounting	ORG
gujaf-15	2	1	1, april, 2020	DATE
gujaf-15	2	2	2756	CARDINAL
gujaf-15	2	3	nigeria	GPE
gujaf-15	2	4	jaafaru modibbo department of accounting ahmadu bello university	ORG
gujaf-15	2	5	zaria	PERSON
gujaf-15	2	6	+2349054441984	ORG
gujaf-15	2	7	ibrahim tijjani	PERSON
gujaf-15	2	8	department of accounting ahmadu bello university	ORG
gujaf-15	2	9	zaria	PERSON
gujaf-15	3	1	nigeria	GPE
gujaf-15	4	1	annual	DATE
gujaf-15	4	2	14	CARDINAL
gujaf-15	4	3	nigeria	GPE
gujaf-15	4	4	10 years	DATE
gujaf-15	4	5	2010-2019	DATE
gujaf-15	6	1	pearson	PERSON
gujaf-15	9	1	nigeria	GPE
gujaf-15	10	1	nigeria	GPE
gujaf-15	12	1	the securities and exchange commission	ORG
gujaf-15	15	1	1	CARDINAL
gujaf-15	15	2	mailto:muazzamtj@gmail.com	ORG
gujaf-15	15	3	gusau journal of accounting	ORG
gujaf-15	16	1	1, april, 2020	DATE
gujaf-15	16	2	2756	CARDINAL
gujaf-15	19	1	one	CARDINAL
gujaf-15	24	1	kumar	PERSON
gujaf-15	24	2	2014	DATE
gujaf-15	25	1	ann 2006	PERSON
gujaf-15	27	1	one	CARDINAL
gujaf-15	27	2	2001	DATE
gujaf-15	28	1	1997	DATE
gujaf-15	28	2	2002	DATE
gujaf-15	29	1	li	PERSON
gujaf-15	29	2	lai	PERSON
gujaf-15	29	3	2016	DATE
gujaf-15	30	1	1997	DATE
gujaf-15	30	2	gusau journal of accounting	ORG
gujaf-15	31	1	1, april, 2020	DATE
gujaf-15	31	2	2756	CARDINAL
gujaf-15	32	1	2000	DATE
gujaf-15	32	2	two	CARDINAL
gujaf-15	33	1	raji 2012	PERSON
gujaf-15	34	1	lins	PERSON
gujaf-15	34	2	2020	DATE
gujaf-15	35	1	newell & wilson	ORG
gujaf-15	35	2	2002	DATE
gujaf-15	37	1	li	PERSON
gujaf-15	37	2	lai	PERSON
gujaf-15	37	3	2016	DATE
gujaf-15	39	1	the previous year	DATE
gujaf-15	39	2	the current year	DATE
gujaf-15	41	1	nigeria	GPE
gujaf-15	42	1	nigerian	NORP
gujaf-15	43	1	nigerian	NORP
gujaf-15	43	2	1997	DATE
gujaf-15	43	3	first	ORDINAL
gujaf-15	43	4	1930	DATE
gujaf-15	44	1	the 1990s	DATE
gujaf-15	44	2	first	ORDINAL
gujaf-15	44	3	13	CARDINAL
gujaf-15	44	4	nigerian	NORP
gujaf-15	44	5	cbn	ORG
gujaf-15	45	1	nigerian	NORP
gujaf-15	45	2	8	CARDINAL
gujaf-15	45	3	2012	DATE
gujaf-15	46	1	gujaf	PERSON
gujaf-15	46	2	gusau journal of accounting	ORG
gujaf-15	47	1	1, april, 2020	DATE
gujaf-15	47	2	2756	CARDINAL
gujaf-15	47	3	2004	DATE
gujaf-15	50	1	nigerian	NORP
gujaf-15	51	1	2004	DATE
gujaf-15	51	2	kaserer	ORG
gujaf-15	51	3	2005	DATE
gujaf-15	51	4	mueller	ORG
gujaf-15	51	5	2006	DATE
gujaf-15	51	6	marcus	GPE
gujaf-15	51	7	saunders, & tehranian	ORG
gujaf-15	51	8	2007	DATE
gujaf-15	51	9	karami	PERSON
gujaf-15	51	10	2008	DATE
gujaf-15	51	11	numazu	ORG
gujaf-15	51	12	kerman	GPE
gujaf-15	51	13	2008	DATE
gujaf-15	51	14	ezazi	GPE
gujaf-15	51	15	alipour	ORG
gujaf-15	51	16	amjad	PERSON
gujaf-15	51	17	2011	DATE
gujaf-15	51	18	li et al	PERSON
gujaf-15	51	19	2016	DATE
gujaf-15	51	20	mcgraw	ORG
gujaf-15	51	21	larsen	PERSON
gujaf-15	51	22	kahneman	PERSON
gujaf-15	51	23	2010	DATE
gujaf-15	51	24	lee	PERSON
gujaf-15	51	25	2008	DATE
gujaf-15	51	26	al-zubi	ORG
gujaf-15	51	27	2014	DATE
gujaf-15	51	28	wu	PERSON
gujaf-15	51	29	xu	PERSON
gujaf-15	51	30	2011	DATE
gujaf-15	51	31	2014	DATE
gujaf-15	52	1	nigeria	GPE
gujaf-15	53	1	i.	PERSON
gujaf-15	53	2	nigeria	GPE
gujaf-15	55	1	nigeria	GPE
gujaf-15	56	1	iii.	PERSON
gujaf-15	57	1	nigeria	GPE
gujaf-15	58	1	nigeria	GPE
gujaf-15	59	1	nigeria	GPE
gujaf-15	60	1	nigeria	GPE
gujaf-15	61	1	gujaf	PERSON
gujaf-15	61	2	gusau journal of accounting	ORG
gujaf-15	62	1	1, april, 2020	DATE
gujaf-15	62	2	2756	CARDINAL
gujaf-15	62	3	nigeria	GPE
gujaf-15	63	1	nigeria	GPE
gujaf-15	64	1	nigeria	GPE
gujaf-15	65	1	the nigerian stock exchange	ORG
gujaf-15	65	2	2010	DATE
gujaf-15	65	3	2019	DATE
gujaf-15	68	1	10 years	DATE
gujaf-15	68	2	2010-2019	DATE
gujaf-15	69	1	nigerian	NORP
gujaf-15	70	1	four	CARDINAL
gujaf-15	72	1	2	CARDINAL
gujaf-15	74	1	ho	PERSON
gujaf-15	74	2	wong	PERSON
gujaf-15	74	3	2001	DATE
gujaf-15	75	1	leora	PERSON
gujaf-15	75	2	inessa	PERSON
gujaf-15	75	3	2004	DATE
gujaf-15	75	4	14	CARDINAL
gujaf-15	76	1	mitra	PERSON
gujaf-15	76	2	cready	PERSON
gujaf-15	76	3	2005	DATE
gujaf-15	78	1	gusau journal of accounting	ORG
gujaf-15	79	1	1, april, 2020	DATE
gujaf-15	79	2	2756	CARDINAL
gujaf-15	79	3	136	CARDINAL
gujaf-15	79	4	237	CARDINAL
gujaf-15	79	5	1991-1998	DATE
gujaf-15	80	1	malaysia	GPE
gujaf-15	80	2	abdullah	PERSON
gujaf-15	80	3	2006a	DATE
gujaf-15	80	4	86	CARDINAL
gujaf-15	80	5	1999-2001	DATE
gujaf-15	82	1	abdullah	PERSON
gujaf-15	82	2	2006b	DATE
gujaf-15	82	3	abdullah	PERSON
gujaf-15	82	4	2004	DATE
gujaf-15	82	5	malaysian	NORP
gujaf-15	83	1	two	CARDINAL
gujaf-15	83	2	malaysia	GPE
gujaf-15	84	1	malaysian	NORP
gujaf-15	85	1	abdullah	PERSON
gujaf-15	85	2	1999	DATE
gujaf-15	86	1	malaysia	GPE
gujaf-15	87	1	wahab	PERSON
gujaf-15	87	2	2008	DATE
gujaf-15	89	1	gusau journal of accounting	ORG
gujaf-15	90	1	1, april, 2020	DATE
gujaf-15	90	2	2756	CARDINAL
gujaf-15	90	3	2011	DATE
gujaf-15	92	1	2004	DATE
gujaf-15	92	2	144	CARDINAL
gujaf-15	92	3	israel	GPE
gujaf-15	92	4	tobin	ORG
gujaf-15	92	5	67%	PERCENT
gujaf-15	94	1	kaserer	ORG
gujaf-15	94	2	2005	DATE
gujaf-15	95	1	2003	DATE
gujaf-15	95	2	245	CARDINAL
gujaf-15	95	3	germany	GPE
gujaf-15	95	4	tobin	ORG
gujaf-15	95	5	q.	GPE
gujaf-15	95	6	germany	GPE
gujaf-15	95	7	mueller	ORG
gujaf-15	95	8	2006	DATE
gujaf-15	96	1	the period 1997 to 2000	DATE
gujaf-15	96	2	356	CARDINAL
gujaf-15	97	1	above 40 percent	PERCENT
gujaf-15	98	1	cornett et al	PERSON
gujaf-15	98	2	2007	DATE
gujaf-15	100	1	karami	PERSON
gujaf-15	100	2	2008	DATE
gujaf-15	103	1	two	CARDINAL
gujaf-15	104	1	gusau journal of accounting	ORG
gujaf-15	105	1	1, april, 2020	DATE
gujaf-15	105	2	2756	CARDINAL
gujaf-15	106	1	numazu	PERSON
gujaf-15	106	2	kerman	GPE
gujaf-15	106	3	2008	DATE
gujaf-15	106	4	tehran	GPE
gujaf-15	109	1	two	CARDINAL
gujaf-15	109	2	three	CARDINAL
gujaf-15	113	1	34	CARDINAL
gujaf-15	115	1	ahmadpour	ORG
gujaf-15	115	2	2008	DATE
gujaf-15	117	1	sadeghi sharif	PERSON
gujaf-15	117	2	2009	DATE
gujaf-15	117	3	tehran	GPE
gujaf-15	118	1	five	CARDINAL
gujaf-15	118	2	five	CARDINAL
gujaf-15	122	1	gusau journal of accounting	ORG
gujaf-15	123	1	1, april, 2020	DATE
gujaf-15	123	2	2756	CARDINAL
gujaf-15	123	3	al	GPE
gujaf-15	123	4	2011	DATE
gujaf-15	123	5	tehran	GPE
gujaf-15	125	1	five	CARDINAL
gujaf-15	126	1	lee	PERSON
gujaf-15	126	2	2008	DATE
gujaf-15	127	1	mcgraw et al	PERSON
gujaf-15	128	1	2010	DATE
gujaf-15	129	1	li	PERSON
gujaf-15	129	2	2016	DATE
gujaf-15	131	1	shanghai stock exchange of	ORG
gujaf-15	131	2	china	GPE
gujaf-15	131	3	2011-2013	DATE
gujaf-15	135	1	li et al	PERSON
gujaf-15	136	1	2005	DATE
gujaf-15	137	1	gusau journal of accounting	ORG
gujaf-15	138	1	1, april, 2020	DATE
gujaf-15	138	2	2756	CARDINAL
gujaf-15	139	1	li et al	PERSON
gujaf-15	140	1	2012	DATE
gujaf-15	141	1	wang	PERSON
gujaf-15	141	2	jin	PERSON
gujaf-15	141	3	2012	DATE
gujaf-15	142	1	wu et al	PERSON
gujaf-15	143	1	2011	DATE
gujaf-15	147	1	nabil et al	PERSON
gujaf-15	148	1	2014	DATE
gujaf-15	149	1	10	CARDINAL
gujaf-15	149	2	jordan	GPE
gujaf-15	150	1	jordan	GPE
gujaf-15	152	1	2008	DATE
gujaf-15	154	1	haniffa	PERSON
gujaf-15	154	2	cooke	PERSON
gujaf-15	154	3	2002	DATE
gujaf-15	155	1	wagner	PERSON
gujaf-15	155	2	2008	DATE
gujaf-15	157	1	gusau journal of accounting	ORG
gujaf-15	158	1	1, april, 2020	DATE
gujaf-15	158	2	2756	CARDINAL
gujaf-15	159	1	one	CARDINAL
gujaf-15	159	2	1965	DATE
gujaf-15	160	1	1997	DATE
gujaf-15	162	1	majumdar	PERSON
gujaf-15	162	2	1998	DATE
gujaf-15	164	1	1997	DATE
gujaf-15	164	2	1998	DATE
gujaf-15	164	3	2001	DATE
gujaf-15	165	1	2001	DATE
gujaf-15	168	1	1990	DATE
gujaf-15	170	1	1988	DATE
gujaf-15	170	2	1986	DATE
gujaf-15	171	1	la porta	PERSON
gujaf-15	171	2	1999	DATE
gujaf-15	172	1	berle	PERSON
gujaf-15	172	2	1932	DATE
gujaf-15	172	3	jensen	PERSON
gujaf-15	172	4	1976	DATE
gujaf-15	173	1	two	CARDINAL
gujaf-15	174	1	gusau journal of accounting	ORG
gujaf-15	175	1	1, april, 2020	DATE
gujaf-15	175	2	2756	CARDINAL
gujaf-15	177	1	14	CARDINAL
gujaf-15	177	2	the nigerian stock exchange	ORG
gujaf-15	177	3	31st december,	DATE
gujaf-15	177	4	2019	DATE
gujaf-15	179	1	secondary	ORDINAL
gujaf-15	179	2	10 years	DATE
gujaf-15	179	3	2010	DATE
gujaf-15	179	4	2019	DATE
gujaf-15	181	1	one	CARDINAL
gujaf-15	182	1	nigeria	GPE
gujaf-15	185	1	linear	ORG
gujaf-15	186	1	1	CARDINAL
gujaf-15	186	2	gusau journal of accounting	ORG
gujaf-15	187	1	1, april, 2020	DATE
gujaf-15	187	2	2756	CARDINAL
gujaf-15	187	3	1	CARDINAL
gujaf-15	187	4	li et al.	PERSON
gujaf-15	187	5	2016	CARDINAL
gujaf-15	189	1	non-nigerian	NORP
gujaf-15	190	1	blcow	ORG
gujaf-15	190	2	5%	PERCENT
gujaf-15	191	1	control variables board	ORG
gujaf-15	192	1	2020	DATE
gujaf-15	193	1	year	DATE
gujaf-15	193	2	t. insowit = institutional ownership in bank	ORG
gujaf-15	193	3	year	DATE
gujaf-15	193	4	t. bindit	ORG
gujaf-15	193	5	year	DATE
gujaf-15	193	6	gusau journal of accounting	ORG
gujaf-15	194	1	1, april, 2020	DATE
gujaf-15	194	2	2756	CARDINAL
gujaf-15	195	1	2	CARDINAL
gujaf-15	196	1	2	CARDINAL
gujaf-15	197	1	dev	PERSON
gujaf-15	197	2	invc	ORG
gujaf-15	197	3	insow	ORG
gujaf-15	197	4	blcow	ORG
gujaf-15	197	5	0.3619 0.0000 0.1504	MONEY
gujaf-15	197	6	0.3012	MONEY
gujaf-15	197	7	2020	DATE
gujaf-15	197	8	2	CARDINAL
gujaf-15	198	1	0.3619	ORG
gujaf-15	198	2	0.8540	CARDINAL
gujaf-15	199	1	0.1202	GPE
gujaf-15	199	2	0.0514	CARDINAL
gujaf-15	199	3	years	DATE
gujaf-15	202	1	0.0000	CARDINAL
gujaf-15	202	2	4.2155	CARDINAL
gujaf-15	202	3	1.1432	CARDINAL
gujaf-15	203	1	nigeria	GPE
gujaf-15	203	2	1.1432%	PERCENT
gujaf-15	203	3	46.25%	PERCENT
gujaf-15	204	1	0.1504	CARDINAL
gujaf-15	204	2	15.4455	CARDINAL
gujaf-15	204	3	3.3431	CARDINAL
gujaf-15	204	4	2.2394	GPE
gujaf-15	205	1	3.3421%	PERCENT
gujaf-15	205	2	nigeria	GPE
gujaf-15	205	3	15.4455%	PERCENT
gujaf-15	206	1	0.0383	CARDINAL
gujaf-15	206	2	0.8214	CARDINAL
gujaf-15	207	1	0.1274	CARDINAL
gujaf-15	207	2	12.74%	PERCENT
gujaf-15	207	3	nigeria	GPE
gujaf-15	207	4	gusau journal of accounting	ORG
gujaf-15	208	1	1, april, 2020	DATE
gujaf-15	208	2	2756	CARDINAL
gujaf-15	208	3	73.22%	PERCENT
gujaf-15	209	1	73.92%	PERCENT
gujaf-15	209	2	0.0000	CARDINAL
gujaf-15	209	3	4.4342	CARDINAL
gujaf-15	210	1	0.5288	CARDINAL
gujaf-15	210	2	52.88%	PERCENT
gujaf-15	211	1	0.0000	CARDINAL
gujaf-15	211	2	1.0000	CARDINAL
gujaf-15	211	3	0.6863	ORG
gujaf-15	211	4	0.3012	CARDINAL
gujaf-15	212	1	3	CARDINAL
gujaf-15	213	1	3	CARDINAL
gujaf-15	213	2	insow	ORG
gujaf-15	213	3	blcow	ORG
gujaf-15	213	4	1.0000	CARDINAL
gujaf-15	213	5	0.2239 1.0000	PRODUCT
gujaf-15	213	6	0.0728	CARDINAL
gujaf-15	214	1	0.0201	CARDINAL
gujaf-15	214	2	0.0789 0.1020	MONEY
gujaf-15	214	3	1.0000	CARDINAL
gujaf-15	214	4	2020	DATE
gujaf-15	214	5	3	CARDINAL
gujaf-15	214	6	nigeria	GPE
gujaf-15	215	1	0.2239	CARDINAL
gujaf-15	217	1	nigeria	GPE
gujaf-15	217	2	0.0728	CARDINAL
gujaf-15	218	1	0.0789	CARDINAL
gujaf-15	219	1	gusau journal of accounting	ORG
gujaf-15	220	1	1, april, 2020	DATE
gujaf-15	220	2	2756	CARDINAL
gujaf-15	221	1	50%	PERCENT
gujaf-15	225	1	less than 5%	PERCENT
gujaf-15	226	1	four	CARDINAL
gujaf-15	227	1	two	CARDINAL
gujaf-15	230	1	4.3	CARDINAL
gujaf-15	230	2	ch2	ORG
gujaf-15	230	3	39.72	CARDINAL
gujaf-15	233	1	4	CARDINAL
gujaf-15	233	2	gusau journal of accounting	ORG
gujaf-15	234	1	1, april, 2020	DATE
gujaf-15	234	2	2756	CARDINAL
gujaf-15	234	3	4	CARDINAL
gujaf-15	235	1	0.0567 3.62	MONEY
gujaf-15	235	2	0.0142 1.66	QUANTITY
gujaf-15	235	3	0.83	MONEY
gujaf-15	235	4	0.407	CARDINAL
gujaf-15	235	5	blcow	ORG
gujaf-15	235	6	0.005	CARDINAL
gujaf-15	235	7	0.2541	CARDINAL
gujaf-15	235	8	8.24	CARDINAL
gujaf-15	235	9	0.0000	CARDINAL
gujaf-15	235	10	2020	DATE
gujaf-15	235	11	0.2541	CARDINAL
gujaf-15	236	1	25.41%	PERCENT
gujaf-15	236	2	nigeria	GPE
gujaf-15	237	1	8.24	CARDINAL
gujaf-15	237	2	0.0000	CARDINAL
gujaf-15	239	1	nigeria	GPE
gujaf-15	240	1	wald chi	PERSON
gujaf-15	241	1	8.24	CARDINAL
gujaf-15	241	2	1%	PERCENT
gujaf-15	242	1	z	ORG
gujaf-15	242	2	1%	PERCENT
gujaf-15	242	3	z	ORG
gujaf-15	243	1	1%	PERCENT
gujaf-15	244	1	gusau journal of accounting	ORG
gujaf-15	245	1	1, april, 2020	DATE
gujaf-15	245	2	2756	CARDINAL
gujaf-15	248	1	0.0142	CARDINAL
gujaf-15	248	2	10%	PERCENT
gujaf-15	250	1	0.0041	CARDINAL
gujaf-15	250	2	0.407	CARDINAL
gujaf-15	251	1	nigeria	GPE
gujaf-15	253	1	5	CARDINAL
gujaf-15	253	2	nigerian	NORP
gujaf-15	259	1	gusau journal of accounting	ORG
gujaf-15	260	1	1, april, 2020	DATE
gujaf-15	260	2	2756	CARDINAL
gujaf-15	261	1	nigeria	GPE
gujaf-15	262	1	abdullah	PERSON
gujaf-15	262	2	s. n. (	PERSON
gujaf-15	262	3	2006a	DATE
gujaf-15	263	1	malaysia	GPE
gujaf-15	264	1	6(5	DATE
gujaf-15	264	2	582	CARDINAL
gujaf-15	265	1	abdullah	PERSON
gujaf-15	265	2	s. n.	PERSON
gujaf-15	265	3	2006b	DATE
gujaf-15	266	1	malaysia	GPE
gujaf-15	267	1	6(2	CARDINAL
gujaf-15	267	2	162	CARDINAL
gujaf-15	268	1	409434	DATE
gujaf-15	269	1	achleitner	ORG
gujaf-15	269	2	a. k.	PERSON
gujaf-15	269	3	kaserer	GPE
gujaf-15	269	4	b.	PERSON
gujaf-15	270	1	german	NORP
gujaf-15	271	1	der finanzbetrieb	ORG
gujaf-15	271	2	7	DATE
gujaf-15	271	3	118	CARDINAL
gujaf-15	272	1	ahmardpour k.	PERSON
gujaf-15	272	2	f. (2008	PERSON
gujaf-15	274	1	journal of finance	ORG
gujaf-15	274	2	87	CARDINAL
gujaf-15	274	3	130	CARDINAL
gujaf-15	275	1	alchian	ORG
gujaf-15	275	2	a. a.	PERSON
gujaf-15	275	3	1965	DATE
gujaf-15	277	1	the journal of industrial economics	ORG
gujaf-15	277	2	30	CARDINAL
gujaf-15	278	1	o. s.	PERSON
gujaf-15	278	2	z.	PERSON
gujaf-15	278	3	2014	DATE
gujaf-15	280	1	4(1	CARDINAL
gujaf-15	280	2	556	CARDINAL
gujaf-15	280	3	ann	PERSON
gujaf-15	280	4	m. a.	PERSON
gujaf-15	280	5	2006	DATE
gujaf-15	281	1	two	CARDINAL
gujaf-15	282	1	bank of valletta review	ORG
gujaf-15	282	2	34	CARDINAL
gujaf-15	282	3	autumn 2006	DATE
gujaf-15	282	4	2001	DATE
gujaf-15	283	1	russian	NORP
gujaf-15	284	1	2(2	CARDINAL
gujaf-15	284	2	89	CARDINAL
gujaf-15	285	1	chung	ORG
gujaf-15	285	2	k. h.	PERSON
gujaf-15	285	3	2011	DATE
gujaf-15	287	1	46(1	CARDINAL
gujaf-15	287	2	247273	DATE
gujaf-15	288	1	claessens	PERSON
gujaf-15	288	2	s., & fan	ORG
gujaf-15	288	3	j. p.	PERSON
gujaf-15	288	4	2002	DATE
gujaf-15	289	1	asia	LOC
gujaf-15	290	1	3(2	CARDINAL
gujaf-15	290	2	71	CARDINAL
gujaf-15	291	1	m. m.	PERSON
gujaf-15	291	2	marcus	GPE
gujaf-15	291	3	a. j.	PERSON
gujaf-15	291	4	saunders, a., & tehranian	ORG
gujaf-15	291	5	2007	DATE
gujaf-15	293	1	journal of banking & finance	ORG
gujaf-15	293	2	31(6	CARDINAL
gujaf-15	293	3	1771-1794	DATE
gujaf-15	294	1	gusau journal of accounting	ORG
gujaf-15	295	1	1, april, 2020	DATE
gujaf-15	295	2	2756	CARDINAL
gujaf-15	295	3	demsetz	ORG
gujaf-15	295	4	h., & villalonga	ORG
gujaf-15	295	5	2001	DATE
gujaf-15	297	1	7(3	CARDINAL
gujaf-15	297	2	209	CARDINAL
gujaf-15	298	1	2014	DATE
gujaf-15	300	1	5(2	DATE
gujaf-15	300	2	243	CARDINAL
gujaf-15	301	1	ezazi	GPE
gujaf-15	301	2	m. s.	PERSON
gujaf-15	301	3	s. j.	PERSON
gujaf-15	301	4	alipour, m., & amjadi	ORG
gujaf-15	301	5	2011	DATE
gujaf-15	302	1	tehran stock exchange	ORG
gujaf-15	302	2	iran	GPE
gujaf-15	303	1	international journal of business and social science	ORG
gujaf-15	303	2	2(5	CARDINAL
gujaf-15	303	3	163	CARDINAL
gujaf-15	304	1	a. b.	PERSON
gujaf-15	304	2	2008	DATE
gujaf-15	306	1	journal of financial economics	ORG
gujaf-15	306	2	323	CARDINAL
gujaf-15	307	1	haniffa	PERSON
gujaf-15	307	2	r. m.	PERSON
gujaf-15	307	3	t. e.	PERSON
gujaf-15	307	4	2002	DATE
gujaf-15	308	1	malaysian	NORP
gujaf-15	309	1	abacus	ORG
gujaf-15	309	2	38(3	DATE
gujaf-15	309	3	317	CARDINAL
gujaf-15	310	1	2000	DATE
gujaf-15	312	1	harvard university press	ORG
gujaf-15	313	1	ho, s. s., & wong	PERSON
gujaf-15	313	2	k. s.	PERSON
gujaf-15	313	3	2001	DATE
gujaf-15	315	1	journal of international accounting	ORG
gujaf-15	315	2	10(2	DATE
gujaf-15	315	3	139	CARDINAL
gujaf-15	316	1	imam	GPE
gujaf-15	316	2	m. o.	PERSON
gujaf-15	316	3	m. (	PERSON
gujaf-15	316	4	2007	DATE
gujaf-15	318	1	3(4	CARDINAL
gujaf-15	318	2	88	CARDINAL
gujaf-15	319	1	jensen	PERSON
gujaf-15	319	2	m. c.	PERSON
gujaf-15	319	3	w. h.	PERSON
gujaf-15	319	4	1976	DATE
gujaf-15	321	1	journal of financial economics	ORG
gujaf-15	321	2	3(4	CARDINAL
gujaf-15	321	3	305-360	CARDINAL
gujaf-15	322	1	karami	PERSON
gujaf-15	322	2	g. h.	PERSON
gujaf-15	322	3	2008	DATE
gujaf-15	324	1	9	CARDINAL
gujaf-15	324	2	54	CARDINAL
gujaf-15	325	1	kumar	PERSON
gujaf-15	325	2	zattoni, a. 2014.	ORG
gujaf-15	327	1	22	CARDINAL
gujaf-15	327	2	437	CARDINAL
gujaf-15	327	3	439	CARDINAL
gujaf-15	328	1	la porta	PERSON
gujaf-15	328	2	r.	NORP
gujaf-15	328	3	f., & shleifer	ORG
gujaf-15	328	4	a.	PERSON
gujaf-15	328	5	1999	DATE
gujaf-15	330	1	471	CARDINAL
gujaf-15	331	1	b., & tolkowsky	ORG
gujaf-15	331	2	2007	DATE
gujaf-15	333	1	12	CARDINAL
gujaf-15	333	2	27	CARDINAL
gujaf-15	334	1	lee	PERSON
gujaf-15	334	2	j., & shailer	ORG
gujaf-15	334	3	2008	DATE
gujaf-15	336	1	australian	NORP
gujaf-15	336	2	123	CARDINAL
gujaf-15	337	1	g. y.	PERSON
gujaf-15	337	2	wang	PERSON
gujaf-15	337	3	w., & jin	ORG
gujaf-15	337	4	x.	GPE
gujaf-15	337	5	2012	DATE
gujaf-15	339	1	2(1	CARDINAL
gujaf-15	339	2	512-525	CARDINAL
gujaf-15	339	3	leora	PERSON
gujaf-15	339	4	f. k.	PERSON
gujaf-15	339	5	2004	DATE
gujaf-15	341	1	wiley blackwell	PERSON
gujaf-15	341	2	12(4	CARDINAL
gujaf-15	341	3	461	CARDINAL
gujaf-15	341	4	gusau journal of accounting	ORG
gujaf-15	342	1	1, april, 2020	DATE
gujaf-15	342	2	2756	CARDINAL
gujaf-15	342	3	li	PERSON
gujaf-15	342	4	x. l.	PERSON
gujaf-15	342	5	lai	PERSON
gujaf-15	342	6	j. j., & tang	PERSON
gujaf-15	342	7	j.	PERSON
gujaf-15	342	8	2016	CARDINAL
gujaf-15	344	1	canadian	NORP
gujaf-15	344	2	12(5	CARDINAL
gujaf-15	344	3	8-16 lins	QUANTITY
gujaf-15	344	4	k. v.,	PERSON
gujaf-15	344	5	2002	DATE
gujaf-15	345	1	5-31	DATE
gujaf-15	346	1	majumdar	PERSON
gujaf-15	346	2	s. k.	PERSON
gujaf-15	346	3	1998	DATE
gujaf-15	347	1	indian	NORP
gujaf-15	348	1	96(1-2	CARDINAL
gujaf-15	348	2	1-24	DATE
gujaf-15	349	1	mcgraw	ORG
gujaf-15	349	2	a. p.	PERSON
gujaf-15	349	3	larsen	PERSON
gujaf-15	349	4	j. t.	PERSON
gujaf-15	349	5	kahneman	GPE
gujaf-15	349	6	d., & schkade	ORG
gujaf-15	349	7	d.	GPE
gujaf-15	349	8	2010	DATE
gujaf-15	351	1	1438	CARDINAL
gujaf-15	352	1	mitra	PERSON
gujaf-15	352	2	s., & cready	ORG
gujaf-15	352	3	w. m.	PERSON
gujaf-15	352	4	2005	DATE
gujaf-15	354	1	20(3	CARDINAL
gujaf-15	354	2	257	CARDINAL
gujaf-15	355	1	mueller	ORG
gujaf-15	355	2	e., & spitz‐oener	ORG
gujaf-15	355	3	a. (	PERSON
gujaf-15	355	4	2006	DATE
gujaf-15	356	1	german	NORP
gujaf-15	357	1	german	NORP
gujaf-15	357	2	7(2	CARDINAL
gujaf-15	357	3	233	CARDINAL
gujaf-15	358	1	newell, r., & wilson	ORG
gujaf-15	358	2	2002	DATE
gujaf-15	360	1	mckinsey	GPE
gujaf-15	360	2	quarterly	DATE
gujaf-15	360	3	3(2	CARDINAL
gujaf-15	360	4	20-23	CARDINAL
gujaf-15	361	1	north	GPE
gujaf-15	361	2	d. c.	GPE
gujaf-15	361	3	1990	DATE
gujaf-15	363	1	2(4	CARDINAL
gujaf-15	363	2	355	CARDINAL
gujaf-15	364	1	numazu	ORG
gujaf-15	364	2	m., & kerman	ORG
gujaf-15	364	3	e. (2008	DATE
gujaf-15	365	1	tehran stock exchange	ORG
gujaf-15	366	1	journal of accounting	ORG
gujaf-15	366	2	83	CARDINAL
gujaf-15	367	1	ramaswamy	ORG
gujaf-15	367	2	k. (2001	ORG
gujaf-15	368	1	indian	NORP
gujaf-15	369	1	strategic management journal	ORG
gujaf-15	369	2	989	CARDINAL
gujaf-15	370	1	l. s.	PERSON
gujaf-15	370	2	2012	DATE
gujaf-15	371	1	nigerian	NORP
gujaf-15	372	1	the university of warwick’s	ORG
gujaf-15	372	2	uk	GPE
gujaf-15	372	3	17th february	DATE
gujaf-15	373	1	shleifer	ORG
gujaf-15	373	2	a., & vishny	ORG
gujaf-15	373	3	r. w.	PERSON
gujaf-15	373	4	1997	DATE
gujaf-15	375	1	737	CARDINAL
gujaf-15	376	1	soludo	NORP
gujaf-15	376	2	c. c.	PERSON
gujaf-15	376	3	2004, july	DATE
gujaf-15	377	1	nigerian	NORP
gujaf-15	377	2	the 21st century	DATE
gujaf-15	378	1	july	DATE
gujaf-15	378	2	6	CARDINAL
gujaf-15	378	3	2004	DATE
gujaf-15	379	1	wagner	PERSON
gujaf-15	379	2	j. (	PERSON
gujaf-15	379	3	2008	DATE
gujaf-15	380	1	east german	NORP
gujaf-15	381	1	5(4	CARDINAL
gujaf-15	381	2	363	CARDINAL
gujaf-15	381	3	gusau journal of accounting	ORG
gujaf-15	382	1	1, april, 2020	DATE
gujaf-15	382	2	2756	CARDINAL
gujaf-15	382	3	wahab	PERSON
gujaf-15	382	4	e. a. a.	PERSON
gujaf-15	382	5	j., & verhoeven	ORG
gujaf-15	382	6	2008	DATE
gujaf-15	383	1	malaysia	GPE
gujaf-15	384	1	asian academy of management journal of accounting	ORG
gujaf-15	384	2	4(2	CARDINAL
gujaf-15	384	3	67	CARDINAL
gujaf-15	385	1	wu	PERSON
gujaf-15	385	2	j.	PERSON
gujaf-15	385	3	xu	PERSON
gujaf-15	385	4	d., & phan	ORG
gujaf-15	385	5	p. h. (2011	ORG
gujaf-15	386	1	chinese	NORP
gujaf-15	387	1	asia pacific journal of management	ORG
gujaf-15	387	2	28(1	CARDINAL
gujaf-15	387	3	95	CARDINAL