id	sid	eid	entity	type
gujaf-161	1	1	1	CARDINAL
gujaf-161	1	2	2	CARDINAL
gujaf-161	1	3	4, october	DATE
gujaf-161	1	4	2021	CARDINAL
gujaf-161	1	5	2756-665x	CARDINAL
gujaf-161	1	6	social sciences	ORG
gujaf-161	1	7	federal university gusau	ORG
gujaf-161	1	8	zamfara state	GPE
gujaf-161	1	9	2	CARDINAL
gujaf-161	1	10	nigeria sabo mohammed department	ORG
gujaf-161	1	11	yusuf maitama sule university	PERSON
gujaf-161	1	12	+2348027912454	ORG
gujaf-161	1	13	ibrahim magaji barde	PERSON
gujaf-161	1	14	nigerian	NORP
gujaf-161	2	1	annual	DATE
gujaf-161	2	2	2009 to 2018	DATE
gujaf-161	3	1	all twenty-seven	CARDINAL
gujaf-161	3	2	27	CARDINAL
gujaf-161	3	3	the nigerian stock exchange	ORG
gujaf-161	3	4	fifteen	CARDINAL
gujaf-161	3	5	15	CARDINAL
gujaf-161	4	1	14	CARDINAL
gujaf-161	6	1	nigerian	NORP
gujaf-161	7	1	nigerian	NORP
gujaf-161	7	2	7	CARDINAL
gujaf-161	7	3	15	CARDINAL
gujaf-161	8	1	naicom	PERSON
gujaf-161	8	2	nigeria	GPE
gujaf-161	9	1	1	CARDINAL
gujaf-161	10	1	hassan & farouk	ORG
gujaf-161	10	2	2014	DATE
gujaf-161	17	1	2018	DATE
gujaf-161	18	1	3	CARDINAL
gujaf-161	23	1	chi	GPE
gujaf-161	23	2	2013	DATE
gujaf-161	25	1	2019	DATE
gujaf-161	27	1	2020	DATE
gujaf-161	34	1	abubakar	NORP
gujaf-161	34	2	2013	DATE
gujaf-161	36	1	nigerian	NORP
gujaf-161	39	1	lfn	ORG
gujaf-161	39	2	2020	DATE
gujaf-161	39	3	nigeria	GPE
gujaf-161	41	1	section 282	LAW
gujaf-161	42	1	4	CARDINAL
gujaf-161	43	1	section 334	LAW
gujaf-161	43	2	the year	DATE
gujaf-161	43	3	annual	DATE
gujaf-161	46	1	abdullahi	GPE
gujaf-161	46	2	2011	DATE
gujaf-161	53	1	annual	DATE
gujaf-161	55	1	2004	DATE
gujaf-161	56	1	2.1	CARDINAL
gujaf-161	56	2	nigerian	NORP
gujaf-161	56	3	haruna et al.	PERSON
gujaf-161	56	4	2018	DATE
gujaf-161	58	1	two	CARDINAL
gujaf-161	59	1	nigerian	NORP
gujaf-161	60	1	nigerian	NORP
gujaf-161	61	1	odum (2018	ORG
gujaf-161	61	2	nigerian	NORP
gujaf-161	62	1	secondary	ORDINAL
gujaf-161	64	1	nigerian	NORP
gujaf-161	65	1	2019	DATE
gujaf-161	65	2	nigerian	NORP
gujaf-161	66	1	ten-year	DATE
gujaf-161	66	2	ten	CARDINAL
gujaf-161	66	3	2008-2017	DATE
gujaf-161	68	1	5	CARDINAL
gujaf-161	71	1	nigerian	NORP
gujaf-161	72	1	2019	DATE
gujaf-161	72	2	sri lankan	ORG
gujaf-161	73	1	70	CARDINAL
gujaf-161	73	2	cse	ORG
gujaf-161	73	3	2015	CARDINAL
gujaf-161	73	4	59.9%	PERCENT
gujaf-161	73	5	cse	ORG
gujaf-161	76	1	al	ORG
gujaf-161	77	1	2019	DATE
gujaf-161	77	2	india	GPE
gujaf-161	77	3	1613	CARDINAL
gujaf-161	77	4	indian	NORP
gujaf-161	78	1	between 2004 and 2018	DATE
gujaf-161	79	1	four	CARDINAL
gujaf-161	80	1	1995	DATE
gujaf-161	84	1	india	GPE
gujaf-161	85	1	malaysia	GPE
gujaf-161	85	2	hashim et al	PERSON
gujaf-161	86	1	2019	DATE
gujaf-161	86	2	malaysia	GPE
gujaf-161	87	1	malaysia	GPE
gujaf-161	91	1	debnath et al	PERSON
gujaf-161	92	1	2019	DATE
gujaf-161	92	2	bangladesh	GPE
gujaf-161	93	1	the years 2000-2017	DATE
gujaf-161	93	2	2193	CARDINAL
gujaf-161	93	3	firm-year	DATE
gujaf-161	93	4	the dhaka stock exchange	ORG
gujaf-161	95	1	6	CARDINAL
gujaf-161	100	1	al-azeez et	PERSON
gujaf-161	101	1	2019	DATE
gujaf-161	103	1	one-year	DATE
gujaf-161	104	1	71	CARDINAL
gujaf-161	104	2	250	CARDINAL
gujaf-161	108	1	olum et al	ORG
gujaf-161	109	1	2019	DATE
gujaf-161	109	2	152	CARDINAL
gujaf-161	109	3	the tehran stock exchange	ORG
gujaf-161	109	4	2011	DATE
gujaf-161	109	5	2016	DATE
gujaf-161	115	1	nigeria	GPE
gujaf-161	115	2	2020	DATE
gujaf-161	115	3	nigeria	GPE
gujaf-161	116	1	secondary	ORDINAL
gujaf-161	117	1	16	CARDINAL
gujaf-161	117	2	the nigerian stock exchange	ORG
gujaf-161	118	1	10	CARDINAL
gujaf-161	119	1	ten-year	DATE
gujaf-161	119	2	the nigerian stock exchange	ORG
gujaf-161	119	3	2008-2017	DATE
gujaf-161	122	1	daniel et al	PERSON
gujaf-161	122	2	2020	DATE
gujaf-161	122	3	nigerian	NORP
gujaf-161	123	1	the expo facto research design	ORG
gujaf-161	123	2	annual	DATE
gujaf-161	124	1	2009-2018	DATE
gujaf-161	124	2	31	CARDINAL
gujaf-161	124	3	57	CARDINAL
gujaf-161	125	1	hausman	PERSON
gujaf-161	125	2	7	CARDINAL
gujaf-161	125	3	10	CARDINAL
gujaf-161	125	4	three	CARDINAL
gujaf-161	125	5	hausman	PERSON
gujaf-161	128	1	nigerian	NORP
gujaf-161	129	1	3	CARDINAL
gujaf-161	129	2	nigeria	GPE
gujaf-161	129	3	2009 to 2018	DATE
gujaf-161	132	1	annual	DATE
gujaf-161	133	1	27	CARDINAL
gujaf-161	133	2	nigerian	NORP
gujaf-161	133	3	the nigerian stock exchange	ORG
gujaf-161	134	1	2009	DATE
gujaf-161	134	2	2009	DATE
gujaf-161	134	3	2018	DATE
gujaf-161	135	1	15	CARDINAL
gujaf-161	135	2	sample.in	CARDINAL
gujaf-161	137	1	3.2.1	CARDINAL
gujaf-161	137	2	two	CARDINAL
gujaf-161	138	1	3.2.2	CARDINAL
gujaf-161	138	2	1995	DATE
gujaf-161	138	3	jones 1991	ORG
gujaf-161	140	1	1995	DATE
gujaf-161	141	1	al.	GPE
gujaf-161	141	2	2019	DATE
gujaf-161	141	3	nwoye et al.	PERSON
gujaf-161	141	4	2020	DATE
gujaf-161	141	5	daniel et al	PERSON
gujaf-161	141	6	2020	DATE
gujaf-161	143	1	2013	DATE
gujaf-161	143	2	nigerian	NORP
gujaf-161	143	3	annual	DATE
gujaf-161	144	1	da = tacc	PERSON
gujaf-161	144	2	nda	GPE
gujaf-161	144	3	8	CARDINAL
gujaf-161	144	4	0 1 it 2	CARDINAL
gujaf-161	144	5		ORG
gujaf-161	147	1	year	DATE
gujaf-161	149	1	year	DATE
gujaf-161	149	2	year	DATE
gujaf-161	149	3	year	DATE
gujaf-161	149	4	year	DATE
gujaf-161	151	1	year	DATE
gujaf-161	153	1	year	DATE
gujaf-161	153	2	t-1.	ORG
gujaf-161	155	1	3.2.3	CARDINAL
gujaf-161	156	1	i. board	ORG
gujaf-161	156	2	gulzar &zongjun, 2011	ORG
gujaf-161	156	3	gill & bigger	ORG
gujaf-161	156	4	2013	DATE
gujaf-161	156	5	tahir et al	PERSON
gujaf-161	156	6	2019	DATE
gujaf-161	156	7	2020	DATE
gujaf-161	156	8	hassan, 2011	ORG
gujaf-161	156	9	mohammad	PERSON
gujaf-161	156	10	2012	DATE
gujaf-161	156	11	hassan et al	PERSON
gujaf-161	156	12	2020	DATE
gujaf-161	157	1	2020	DATE
gujaf-161	158	1	bm	ORG
gujaf-161	158	2	a year	DATE
gujaf-161	158	3	ntim & osei,	ORG
gujaf-161	158	4	2011	DATE
gujaf-161	158	5	gill & bigger	ORG
gujaf-161	158	6	2013	DATE
gujaf-161	158	7	tahir et al	PERSON
gujaf-161	158	8	2019	DATE
gujaf-161	158	9	dalton & dalton	ORG
gujaf-161	158	10	2010	DATE
gujaf-161	158	11	ahmad et al	PERSON
gujaf-161	158	12	2016	DATE
gujaf-161	158	13	al 2017	ORG
gujaf-161	158	14	2017	DATE
gujaf-161	158	15	olum et al	ORG
gujaf-161	158	16	2019	DATE
gujaf-161	159	1	vijayakumar &tamizhselvan	ORG
gujaf-161	159	2	2010	DATE
gujaf-161	162	1	years	DATE
gujaf-161	163	1	amran	GPE
gujaf-161	163	2	2011	DATE
gujaf-161	163	3	samaila	ORG
gujaf-161	163	4	2014	DATE
gujaf-161	163	5	qasim	PERSON
gujaf-161	163	6	2014	DATE
gujaf-161	163	7	age as the year	DATE
gujaf-161	164	1	saad	PERSON
gujaf-161	164	2	2010	DATE
gujaf-161	164	3	2014	DATE
gujaf-161	165	1	3.3	CARDINAL
gujaf-161	165	2	haruna et al.	PERSON
gujaf-161	165	3	2018	DATE
gujaf-161	166	1		PERSON
gujaf-161	166	2	bs= board	ORG
gujaf-161	166	3	9	CARDINAL
gujaf-161	166	4	4	CARDINAL
gujaf-161	166	5	14	CARDINAL
gujaf-161	168	1	1	CARDINAL
gujaf-161	170	1	4.1	CARDINAL
gujaf-161	170	2	1	CARDINAL
gujaf-161	171	1	max	PERSON
gujaf-161	171	2	0.094 0.087	CARDINAL
gujaf-161	171	3	1.849	CARDINAL
gujaf-161	171	4	9.453	CARDINAL
gujaf-161	171	5	2.410	MONEY
gujaf-161	171	6	0.655	CARDINAL
gujaf-161	171	7	0.91	CARDINAL
gujaf-161	171	8	2.515	CARDINAL
gujaf-161	171	9	0.133	CARDINAL
gujaf-161	171	10	4.727	CARDINAL
gujaf-161	171	11	0.874 4 6 0.559	QUANTITY
gujaf-161	171	12	1.549	CARDINAL
gujaf-161	171	13	9.960	CARDINAL
gujaf-161	171	14	2.040	CARDINAL
gujaf-161	171	15	0.024 0.068	CARDINAL
gujaf-161	171	16	0.126	CARDINAL
gujaf-161	171	17	2.306	CARDINAL
gujaf-161	171	18	1.827	CARDINAL
gujaf-161	171	19	2021	CARDINAL
gujaf-161	171	20	1	CARDINAL
gujaf-161	171	21	nine	CARDINAL
gujaf-161	171	22	four	CARDINAL
gujaf-161	171	23	sixteen	CARDINAL
gujaf-161	173	1	2020	DATE
gujaf-161	173	2	5	CARDINAL
gujaf-161	173	3	17	CARDINAL
gujaf-161	173	4	chinese	NORP
gujaf-161	173	5	hassan et al	PERSON
gujaf-161	174	1	2020	DATE
gujaf-161	174	2	3 and 15	CARDINAL
gujaf-161	174	3	egyptian	NORP
gujaf-161	175	1	2009	DATE
gujaf-161	175	2	nigerian	NORP
gujaf-161	176	1	nigeria	GPE
gujaf-161	176	2	four	CARDINAL
gujaf-161	176	3	4	CARDINAL
gujaf-161	176	4	five	CARDINAL
gujaf-161	176	5	7	CARDINAL
gujaf-161	176	6	sixteen	CARDINAL
gujaf-161	176	7	16	CARDINAL
gujaf-161	176	8	fifteen	CARDINAL
gujaf-161	176	9	15	CARDINAL
gujaf-161	177	1	2009	DATE
gujaf-161	178	1	nigerian	NORP
gujaf-161	178	2	2009	DATE
gujaf-161	178	3	no fewer than seven	CARDINAL
gujaf-161	178	4	no more than fifteen	CARDINAL
gujaf-161	179	1	66 percent	PERCENT
gujaf-161	179	2	38 percent	PERCENT
gujaf-161	179	3	91 percent	PERCENT
gujaf-161	179	4	1	CARDINAL
gujaf-161	180	1	10	CARDINAL
gujaf-161	180	2	at least 60%	PERCENT
gujaf-161	180	3	about 91 percent	PERCENT
gujaf-161	181	1	2019	DATE
gujaf-161	181	2	22 percent	PERCENT
gujaf-161	181	3	67 percent	PERCENT
gujaf-161	181	4	pakistani	NORP
gujaf-161	182	1	1	CARDINAL
gujaf-161	182	2	13%	PERCENT
gujaf-161	182	3	13%	PERCENT
gujaf-161	182	4	0%	PERCENT
gujaf-161	182	5	50%	PERCENT
gujaf-161	183	1	the 91 percent	PERCENT
gujaf-161	184	1	2019	DATE
gujaf-161	184	2	nigerian	NORP
gujaf-161	185	1	100%	PERCENT
gujaf-161	185	2	50%	PERCENT
gujaf-161	187	1	five	CARDINAL
gujaf-161	187	2	every financial year	DATE
gujaf-161	187	3	four	CARDINAL
gujaf-161	187	4	six	CARDINAL
gujaf-161	188	1	hassan et al	PERSON
gujaf-161	189	1	2020	DATE
gujaf-161	189	2	egyptian	NORP
gujaf-161	189	3	15	CARDINAL
gujaf-161	190	1	0.87	CARDINAL
gujaf-161	191	1	nigerian	NORP
gujaf-161	191	2	2009	DATE
gujaf-161	191	3	at least four	CARDINAL
gujaf-161	191	4	annually	DATE
gujaf-161	192	1	4.2	CARDINAL
gujaf-161	192	2	2	CARDINAL
gujaf-161	195	1	2	CARDINAL
gujaf-161	195	2	wd	GPE
gujaf-161	195	3	1.000	CARDINAL
gujaf-161	195	4	1.000 1.24	CARDINAL
gujaf-161	195	5	0.048 1.000 1.15	MONEY
gujaf-161	195	6	1.000 1.09	CARDINAL
gujaf-161	195	7	0.247	CARDINAL
gujaf-161	195	8	1.000 1.18	CARDINAL
gujaf-161	195	9	0.166	CARDINAL
gujaf-161	196	1	0.035	CARDINAL
gujaf-161	196	2	1.06	CARDINAL
gujaf-161	196	3	2021	CARDINAL
gujaf-161	196	4	2	CARDINAL
gujaf-161	200	1	11	CARDINAL
gujaf-161	200	2	1.00	CARDINAL
gujaf-161	201	1	2	CARDINAL
gujaf-161	201	2	one	CARDINAL
gujaf-161	202	1	1	CARDINAL
gujaf-161	203	1	bm	ORG
gujaf-161	203	2	nigerian	NORP
gujaf-161	204	1	two	CARDINAL
gujaf-161	204	2	more than two	CARDINAL
gujaf-161	206	1	1.06	CARDINAL
gujaf-161	206	2	1.36	CARDINAL
gujaf-161	206	3	5.00	CARDINAL
gujaf-161	206	4	2009	DATE
gujaf-161	206	5	samaila 2014	ORG
gujaf-161	209	1	4.3	CARDINAL
gujaf-161	210	1	3	CARDINAL
gujaf-161	211	1	izi bs	PERSON
gujaf-161	211	2	0.0031099	CARDINAL
gujaf-161	211	3	0.017	CARDINAL
gujaf-161	211	4	wd	GPE
gujaf-161	212	1	0.0626560	CARDINAL
gujaf-161	212	2	bm	ORG
gujaf-161	212	3	0.0086090 -1.18 0.241	MONEY
gujaf-161	212	4	0.0379330	CARDINAL
gujaf-161	212	5	0.369	CARDINAL
gujaf-161	212	6	0.1045447	CARDINAL
gujaf-161	212	7	0.073	CARDINAL
gujaf-161	212	8	07.35	CARDINAL
gujaf-161	212	9	0.0121	CARDINAL
gujaf-161	212	10	2021	CARDINAL
gujaf-161	214	1	3	CARDINAL
gujaf-161	214	2	wd	GPE
gujaf-161	214	3	bm	ORG
gujaf-161	214	4	12 percent	PERCENT
gujaf-161	214	5	0.117	CARDINAL
gujaf-161	215	1	about 88 percent	PERCENT
gujaf-161	215	2	12	CARDINAL
gujaf-161	216	1	0.0121	MONEY
gujaf-161	218	1	5%	PERCENT
gujaf-161	218	2	0.017	CARDINAL
gujaf-161	219	1	one	CARDINAL
gujaf-161	219	2	nigerian	NORP
gujaf-161	222	1	fodio et al	PRODUCT
gujaf-161	223	1	2013	DATE
gujaf-161	223	2	ibrahim	PERSON
gujaf-161	223	3	2013	DATE
gujaf-161	223	4	wali	PERSON
gujaf-161	223	5	2014	DATE
gujaf-161	223	6	lilian et al	PERSON
gujaf-161	223	7	2016	DATE
gujaf-161	223	8	egbunike& odum	ORG
gujaf-161	223	9	2018	DATE
gujaf-161	223	10	khan et al	PERSON
gujaf-161	223	11	2019	DATE
gujaf-161	224	1	rahman & ali	ORG
gujaf-161	224	2	2006	DATE
gujaf-161	224	3	ahmed et al	PERSON
gujaf-161	225	1	2006	DATE
gujaf-161	225	2	2014	DATE
gujaf-161	225	3	2020	DATE
gujaf-161	226	1	al	ORG
gujaf-161	226	2	2019	DATE
gujaf-161	227	1	2019	DATE
gujaf-161	228	1	al azeez	PERSON
gujaf-161	228	2	2019	DATE
gujaf-161	228	3	hassan et al	PERSON
gujaf-161	228	4	2020	DATE
gujaf-161	228	5	daniel et al	PERSON
gujaf-161	229	1	2020	DATE
gujaf-161	230	1	3	CARDINAL
gujaf-161	230	2	5%	PERCENT
gujaf-161	231	1	0.1410	ORG
gujaf-161	234	1	ibrahim	PERSON
gujaf-161	234	2	2013	DATE
gujaf-161	235	1	nigerian	NORP
gujaf-161	237	1	lilian et al	PERSON
gujaf-161	238	1	2016	DATE
gujaf-161	238	2	fadizilah	ORG
gujaf-161	238	3	2017	CARDINAL
gujaf-161	238	4	al	ORG
gujaf-161	239	1	2019	DATE
gujaf-161	240	1	2019	DATE
gujaf-161	243	1	2013	DATE
gujaf-161	244	1	2013	DATE
gujaf-161	244	2	ibrahim	PERSON
gujaf-161	244	3	2013	DATE
gujaf-161	244	4	wali	PERSON
gujaf-161	244	5	2014	DATE
gujaf-161	244	6	al azeez	PERSON
gujaf-161	244	7	2019	DATE
gujaf-161	244	8	samaila	ORG
gujaf-161	244	9	2014	DATE
gujaf-161	244	10	egbunike& odum	ORG
gujaf-161	244	11	2018	DATE
gujaf-161	244	12	hassan et al	PERSON
gujaf-161	244	13	2020	DATE
gujaf-161	245	1	nigeria	GPE
gujaf-161	246	1	nigerian	NORP
gujaf-161	247	1	0.498	CARDINAL
gujaf-161	248	1	hashim et al	PERSON
gujaf-161	249	1	2019	DATE
gujaf-161	249	2	olum et al	PERSON
gujaf-161	250	1	2019	DATE
gujaf-161	250	2	2014	DATE
gujaf-161	250	3	abubakar et al	PERSON
gujaf-161	251	1	2017	CARDINAL
gujaf-161	252	1	2019	DATE
gujaf-161	254	1	hoang et al	PERSON
gujaf-161	255	1	2014	DATE
gujaf-161	256	1	13	CARDINAL
gujaf-161	257	1	0.241	CARDINAL
gujaf-161	259	1	2013	DATE
gujaf-161	259	2	rajeevan &ajward	ORG
gujaf-161	259	3	2019	DATE
gujaf-161	259	4	al-mukit&keyamoni	ORG
gujaf-161	259	5	2019	DATE
gujaf-161	259	6	hassan et al	PERSON
gujaf-161	259	7	2020	DATE
gujaf-161	260	1	2020	DATE
gujaf-161	263	1	al-shammari	PERSON
gujaf-161	263	2	2010	DATE
gujaf-161	263	3	samaila	ORG
gujaf-161	263	4	2014	DATE
gujaf-161	263	5	shuaibu	GPE
gujaf-161	263	6	2014	DATE
gujaf-161	263	7	mustapha et al	PERSON
gujaf-161	264	1	2010	DATE
gujaf-161	264	2	2019	CARDINAL
gujaf-161	265	1	5	CARDINAL
gujaf-161	267	1	nigerian	NORP
gujaf-161	269	1	nigeria	GPE
gujaf-161	270	1	nigeria	GPE
gujaf-161	270	2	2009	DATE
gujaf-161	270	3	four	CARDINAL
gujaf-161	270	4	fifteen	CARDINAL
gujaf-161	274	1	7	CARDINAL
gujaf-161	274	2	15	CARDINAL
gujaf-161	275	1	naicom	ORG
gujaf-161	275	2	nigeria	GPE
gujaf-161	277	1	abubakar	PERSON
gujaf-161	277	2	a.	PERSON
gujaf-161	277	3	2013	DATE
gujaf-161	278	1	nigeria	GPE
gujaf-161	279	1	ahmadu bello university	ORG
gujaf-161	279	2	zaria	PERSON
gujaf-161	280	1	abubakar	PERSON
gujaf-161	280	2	i. a.	PERSON
gujaf-161	280	3	b. i.	PERSON
gujaf-161	280	4	a. c.	PERSON
gujaf-161	280	5	2017	CARDINAL
gujaf-161	281	1	nigerian	NORP
gujaf-161	282	1	1(1	CARDINAL
gujaf-161	282	2	76-83	DATE
gujaf-161	283	1	ahmad	PERSON
gujaf-161	283	2	i.	PERSON
gujaf-161	283	3	ahmed, f.	PERSON
gujaf-161	283	4	abid	GPE
gujaf-161	283	5	a., & abdulaziz	ORG
gujaf-161	283	6	a.	PERSON
gujaf-161	283	7	2016	CARDINAL
gujaf-161	284	1	pakistan	GPE
gujaf-161	286	1	14 ahmed	PERSON
gujaf-161	286	2	k.	PERSON
gujaf-161	286	3	hossain	PERSON
gujaf-161	286	4	m., & adams	ORG
gujaf-161	286	5	m. b.	PERSON
gujaf-161	286	6	2006	DATE
gujaf-161	287	1	annual	DATE
gujaf-161	288	1	14(5	CARDINAL
gujaf-161	288	2	418	CARDINAL
gujaf-161	289	1	v. a.	PERSON
gujaf-161	289	2	osemwengie	ORG
gujaf-161	289	3	o. f., & imuentinyan	ORG
gujaf-161	289	4	e. c.	PERSON
gujaf-161	289	5	2019	DATE
gujaf-161	291	1	1(2	CARDINAL
gujaf-161	291	2	83-100	CARDINAL
gujaf-161	292	1	al-mukit	PERSON
gujaf-161	292	2	d. m.	PERSON
gujaf-161	292	3	j. t.	PERSON
gujaf-161	292	4	2019	CARDINAL
gujaf-161	293	1	bangladesh	GPE
gujaf-161	294	1	journal of asian	ORG
gujaf-161	294	2	9(1	CARDINAL
gujaf-161	294	3	1-9	CARDINAL
gujaf-161	294	4	alshammari	PERSON
gujaf-161	294	5	a.	PERSON
gujaf-161	294	6	2010	DATE
gujaf-161	295	1	saudi	NORP
gujaf-161	296	1	malaysia	GPE
gujaf-161	297	1	un	ORG
gujaf-161	297	2	universiti utara	PERSON
gujaf-161	298	1	amran	GPE
gujaf-161	299	1	n. a.	PERSON
gujaf-161	299	2	2011	DATE
gujaf-161	300	1	malaysian	NORP
gujaf-161	301	1	7(6	DATE
gujaf-161	301	2	101	CARDINAL
gujaf-161	302	1	arif	PERSON
gujaf-161	302	2	h. m.	PERSON
gujaf-161	302	3	2019	DATE
gujaf-161	303	1	pakistan	GPE
gujaf-161	304	1	net journal of business management	ORG
gujaf-161	304	2	6(2	CARDINAL
gujaf-161	304	3	8	CARDINAL
gujaf-161	305	1	a.	PERSON
gujaf-161	305	2	2019	DATE
gujaf-161	307	1	akuntansi	ORG
gujaf-161	307	2	23(3	CARDINAL
gujaf-161	307	3	333	CARDINAL
gujaf-161	308	1	barde	ORG
gujaf-161	308	2	i. m.	PERSON
gujaf-161	308	3	2009	DATE
gujaf-161	309	1	nigerian	NORP
gujaf-161	310	1	un	ORG
gujaf-161	310	2	bayero university	ORG
gujaf-161	311	1	cama	PERSON
gujaf-161	312	1	2020	DATE
gujaf-161	314	1	georgiou, i., & soteriou	ORG
gujaf-161	314	2	a. c.	PERSON
gujaf-161	314	3	2017	CARDINAL
gujaf-161	316	1	multinational finance journal	ORG
gujaf-161	316	2	20(3	CARDINAL
gujaf-161	316	3	181236	DATE
gujaf-161	317	1	chi	PERSON
gujaf-161	317	2	w.	PERSON
gujaf-161	317	3	lisic	ORG
gujaf-161	317	4	l. l.	PERSON
gujaf-161	317	5	x.	GPE
gujaf-161	317	6	k.	PERSON
gujaf-161	317	7	2013	DATE
gujaf-161	318	1	china	GPE
gujaf-161	319	1	32(2	CARDINAL
gujaf-161	319	2	176	CARDINAL
gujaf-161	320	1	dalton	PERSON
gujaf-161	320	2	d. r.	NORP
gujaf-161	320	3	c. m.	PERSON
gujaf-161	320	4	2010	DATE
gujaf-161	322	1	53(3	DATE
gujaf-161	322	2	257	CARDINAL
gujaf-161	323	1	daniel	PERSON
gujaf-161	323	2	e. k.	PERSON
gujaf-161	323	3	ameh	PERSON
gujaf-161	323	4	j., & aza	ORG
gujaf-161	323	5	2020	DATE
gujaf-161	324	1	nigeria	GPE
gujaf-161	325	1	bingham university journal of accounting	ORG
gujaf-161	325	2	1	CARDINAL
gujaf-161	326	1	debnath	PERSON
gujaf-161	326	2	n. c.	PERSON
gujaf-161	326	3	b. c.	PERSON
gujaf-161	326	4	i.	PERSON
gujaf-161	326	5	2019	DATE
gujaf-161	328	1	17231740	DATE
gujaf-161	329	1	p. m.	PERSON
gujaf-161	329	2	sloan	PERSON
gujaf-161	329	3	r. g.	PERSON
gujaf-161	329	4	a. p.	PERSON
gujaf-161	329	5	1995	DATE
gujaf-161	331	1	193-225	CARDINAL
gujaf-161	332	1	c. f., & odum	PERSON
gujaf-161	332	2	a. n.	PERSON
gujaf-161	332	3	2018	DATE
gujaf-161	333	1	nigeria	GPE
gujaf-161	334	1	asian journal of accounting research	ORG
gujaf-161	334	2	3(1	CARDINAL
gujaf-161	334	3	82111	DATE
gujaf-161	335	1	fadiri	ORG
gujaf-161	335	2	ramzan	GPE
gujaf-161	335	3	s., arif	PERSON
gujaf-161	335	4	m., & shoukat	ORG
gujaf-161	335	5	2020	DATE
gujaf-161	336	1	pakistan stock exchange	ORG
gujaf-161	337	1	islamic	NORP
gujaf-161	337	2	227	CARDINAL
gujaf-161	338	1	n. m.	PERSON
gujaf-161	338	2	2017	CARDINAL
gujaf-161	340	1	international journal of accounting and business management	ORG
gujaf-161	340	2	5(2	CARDINAL
gujaf-161	341	1	fodio	ORG
gujaf-161	341	2	m. i.	PERSON
gujaf-161	341	3	j., & chiedu	ORG
gujaf-161	341	4	2013	DATE
gujaf-161	344	1	nigerian	NORP
gujaf-161	345	1	2(5	CARDINAL
gujaf-161	345	2	279286	DATE
gujaf-161	346	1	gill, a. s., & bigger	ORG
gujaf-161	346	2	2013	DATE
gujaf-161	347	1	america	GPE
gujaf-161	348	1	39(2	CARDINAL
gujaf-161	348	2	116	CARDINAL
gujaf-161	348	3	a. a.	PERSON
gujaf-161	348	4	nekhili	ORG
gujaf-161	348	5	m., nagati	PERSON
gujaf-161	348	6	h., & chtioui	ORG
gujaf-161	348	7	2017	CARDINAL
gujaf-161	350	1	british	NORP
gujaf-161	350	2	1	CARDINAL
gujaf-161	350	3	m. a.	PERSON
gujaf-161	350	4	w.	PERSON
gujaf-161	350	5	2011	DATE
gujaf-161	351	1	chinese	NORP
gujaf-161	352	1	international journal of accounting	ORG
gujaf-161	352	2	1(1	CARDINAL
gujaf-161	352	3	133	CARDINAL
gujaf-161	353	1	haruna	PERSON
gujaf-161	353	2	d.	NORP
gujaf-161	353	3	l. m.	PERSON
gujaf-161	353	4	s. u.	PERSON
gujaf-161	353	5	2018	DATE
gujaf-161	354	1	nigeria	GPE
gujaf-161	355	1	international journal of business policy	ORG
gujaf-161	355	2	5(3	CARDINAL
gujaf-161	355	3	14	CARDINAL
gujaf-161	356	1	hashim	ORG
gujaf-161	356	2	f.	PERSON
gujaf-161	356	3	ahmed	PERSON
gujaf-161	356	4	e. r.	PERSON
gujaf-161	356	5	y. m.	PERSON
gujaf-161	356	6	2019	DATE
gujaf-161	358	1	13(4	DATE
gujaf-161	358	2	74-91	CARDINAL
gujaf-161	359	1	hassan	PERSON
gujaf-161	359	2	a. e.	PERSON
gujaf-161	359	3	m. m.	PERSON
gujaf-161	359	4	a. a.	PERSON
gujaf-161	359	5	m. a.	PERSON
gujaf-161	359	6	2020	DATE
gujaf-161	360	1	egyptian	NORP
gujaf-161	361	1	11(4	DATE
gujaf-161	361	2	1609	CARDINAL
gujaf-161	362	1	hassan	PERSON
gujaf-161	362	2	s. u.	PERSON
gujaf-161	362	3	2011	DATE
gujaf-161	363	1	nigerian	NORP
gujaf-161	364	1	international journal of research	ORG
gujaf-161	364	2	1(26	CARDINAL
gujaf-161	364	3	12	CARDINAL
gujaf-161	364	4	s., & farouk	ORG
gujaf-161	364	5	2014	DATE
gujaf-161	365	1	nigeria	GPE
gujaf-161	366	1	research journal of finance	ORG
gujaf-161	366	2	11 17	DATE
gujaf-161	367	1	ibrahim	PERSON
gujaf-161	367	2	m.	PERSON
gujaf-161	367	3	2013	DATE
gujaf-161	368	1	nigerian	NORP
gujaf-161	369	1	69	CARDINAL
gujaf-161	370	1	jones	PERSON
gujaf-161	370	2	j. (	PERSON
gujaf-161	370	3	1991	DATE
gujaf-161	372	1	29(2	CARDINAL
gujaf-161	372	2	193	CARDINAL
gujaf-161	373	1	khan	GPE
gujaf-161	373	2	m. a.	PERSON
gujaf-161	373	3	khidmat	GPE
gujaf-161	373	4	w. b.	PERSON
gujaf-161	373	5	ullah, f., & khan	PERSON
gujaf-161	373	6	2019	DATE
gujaf-161	375	1	sarhad journal of management sciences	ORG
gujaf-161	375	2	5(2	DATE
gujaf-161	375	3	317	CARDINAL
gujaf-161	376	1	c., & verrecchia	ORG
gujaf-161	376	2	r. e.	PERSON
gujaf-161	376	3	2004	DATE
gujaf-161	378	1	25	CARDINAL
gujaf-161	378	2	o. n.	PERSON
gujaf-161	378	3	b. g.	PERSON
gujaf-161	378	4	clifford, o. o., & solomon	PERSON
gujaf-161	378	5	2016	CARDINAL
gujaf-161	380	1	international journal of business and	ORG
gujaf-161	380	2	5(7	CARDINAL
gujaf-161	380	3	29	CARDINAL
gujaf-161	381	1	meirini	ORG
gujaf-161	381	2	2020	DATE
gujaf-161	383	1	journal of islamic accounting	ORG
gujaf-161	383	2	1(1	CARDINAL
gujaf-161	383	3	1-16	CARDINAL
gujaf-161	384	1	mohammed, f. (	PERSON
gujaf-161	384	2	2012	DATE
gujaf-161	385	1	nigeria	GPE
gujaf-161	386	1	journal of emerging trends in economics	ORG
gujaf-161	386	2	3(3	CARDINAL
gujaf-161	386	3	257-260	CARDINAL
gujaf-161	387	1	u. a.	PERSON
gujaf-161	387	2	n. n.	PERSON
gujaf-161	387	3	lateef	PERSON
gujaf-161	387	4	s. a.	PERSON
gujaf-161	387	5	bala	PERSON
gujaf-161	387	6	a.	PERSON
gujaf-161	387	7	2019	DATE
gujaf-161	388	1	nigeria	GPE
gujaf-161	389	1	international journal of recent technology	ORG
gujaf-161	389	2	8(4	CARDINAL
gujaf-161	389	3	4882-4886	DATE
gujaf-161	390	1	national insurance commission	ORG
gujaf-161	390	2	naicom	ORG
gujaf-161	390	3	2009	DATE
gujaf-161	391	1	c. g.	PERSON
gujaf-161	391	2	k. a.	PERSON
gujaf-161	392	1	2011	DATE
gujaf-161	393	1	south africa	GPE
gujaf-161	394	1	african	NORP
gujaf-161	394	2	2(2	CARDINAL
gujaf-161	395	1	nwoye	PERSON
gujaf-161	395	2	c. m.	PERSON
gujaf-161	395	3	a. s.	PERSON
gujaf-161	395	4	i. f. (	PERSON
gujaf-161	395	5	2020	DATE
gujaf-161	396	1	nigeria	GPE
gujaf-161	397	1	athens journal of business and economics	ORG
gujaf-161	397	2	6	CARDINAL
gujaf-161	397	3	1-29	DATE
gujaf-161	398	1	m. k.	PERSON
gujaf-161	398	2	barandagh	PERSON
gujaf-161	398	3	m. i.	PERSON
gujaf-161	398	4	abdi	PERSON
gujaf-161	398	5	m.	PERSON
gujaf-161	398	6	2019	DATE
gujaf-161	401	1	o. a.	PERSON
gujaf-161	401	2	2020	DATE
gujaf-161	402	1	nigeria	GPE
gujaf-161	403	1	journal of business management	ORG
gujaf-161	403	2	3(5	CARDINAL
gujaf-161	403	3	38	CARDINAL
gujaf-161	404	1	qasim, a.	PERSON
gujaf-161	404	2	2014	DATE
gujaf-161	405	1	uae	GPE
gujaf-161	405	2	european journal of business management	ORG
gujaf-161	405	3	6(22	CARDINAL
gujaf-161	405	4	118	CARDINAL
gujaf-161	406	1	rahman	PERSON
gujaf-161	406	2	r. a.	PERSON
gujaf-161	406	3	& ali	PERSON
gujaf-161	406	4	f. h.	PERSON
gujaf-161	406	5	2006	DATE
gujaf-161	407	1	malaysian	NORP
gujaf-161	408	1	21(7	CARDINAL
gujaf-161	408	2	783	CARDINAL
gujaf-161	409	1	16	CARDINAL
gujaf-161	409	2	s., & ajward	ORG
gujaf-161	409	3	s.	PERSON
gujaf-161	409	4	2019	DATE
gujaf-161	410	1	sri lanka	GPE
gujaf-161	411	1	journal of asian business	ORG
gujaf-161	411	2	27(1	CARDINAL
gujaf-161	411	3	1-18	CARDINAL
gujaf-161	412	1	saad	PERSON
gujaf-161	412	2	a. n.	PERSON
gujaf-161	412	3	2010	DATE
gujaf-161	413	1	saudi arabia	GPE
gujaf-161	413	2	oman	GPE
gujaf-161	414	1	malaysia	GPE
gujaf-161	416	1	salihi	GPE
gujaf-161	416	2	a. a.	PERSON
gujaf-161	416	3	2014	DATE
gujaf-161	417	1	nigerian	NORP
gujaf-161	418	1	malaysia	GPE
gujaf-161	419	1	un	ORG
gujaf-161	419	2	universiti utara	PERSON
gujaf-161	419	3	samaila	ORG
gujaf-161	419	4	i. a.	PERSON
gujaf-161	419	5	2014	DATE
gujaf-161	420	1	nigerian	NORP
gujaf-161	421	1	bayero university	ORG
gujaf-161	421	2	sehrawat	ORG
gujaf-161	421	3	n. k.	PERSON
gujaf-161	421	4	kumar, a.	PERSON
gujaf-161	421	5	lohia	GPE
gujaf-161	421	6	s., & agarwal	ORG
gujaf-161	421	7	t.	GPE
gujaf-161	421	8	2019	CARDINAL
gujaf-161	422	1	india	GPE
gujaf-161	423	1	asian economics	ORG
gujaf-161	423	2	9(12	CARDINAL
gujaf-161	423	3	1335-1345	DATE
gujaf-161	423	4	2014	DATE
gujaf-161	424	1	malaysia	GPE
gujaf-161	425	1	shuaibu, h. (	ORG
gujaf-161	425	2	2014	DATE
gujaf-161	426	1	nigeria	GPE
gujaf-161	427	1	journal of accounting research	ORG
gujaf-161	427	2	10(2	DATE
gujaf-161	427	3	67-88	DATE
gujaf-161	428	1	s.	PERSON
gujaf-161	428	2	yarram	GPE
gujaf-161	428	3	s., & al-farooque	ORG
gujaf-161	428	4	2013	DATE
gujaf-161	429	1	thai	GPE
gujaf-161	431	1	bangkok-thailand	GPE
gujaf-161	432	1	tahir	PERSON
gujaf-161	432	2	s. h.	PERSON
gujaf-161	432	3	asif	PERSON
gujaf-161	432	4	m., sarwar	PERSON
gujaf-161	432	5	r.	NORP
gujaf-161	432	6	g., & haider	ORG
gujaf-161	432	7	k.	PERSON
gujaf-161	432	8	2019	DATE
gujaf-161	434	1	12(4	CARDINAL
gujaf-161	434	2	52	CARDINAL
gujaf-161	434	3	tunji	ORG
gujaf-161	434	4	s. t.	PERSON
gujaf-161	434	5	ifeanyi	NORP
gujaf-161	434	6	o. o., & adeleye	ORG
gujaf-161	434	7	o. r.	PERSON
gujaf-161	434	8	2019	DATE
gujaf-161	435	1	nigeria	GPE
gujaf-161	436	1	international journal of business management review	ORG
gujaf-161	436	2	26	CARDINAL
gujaf-161	437	1	2010	DATE
gujaf-161	439	1	3(1	CARDINAL
gujaf-161	439	2	44	CARDINAL
gujaf-161	440	1	wali	PERSON
gujaf-161	440	2	a. b.	PERSON
gujaf-161	440	3	2014	DATE
gujaf-161	441	1	nigeria	GPE
gujaf-161	442	1	journal of nigerian accounting association	ORG
gujaf-161	442	2	16(1	CARDINAL
gujaf-161	442	3	177	CARDINAL
gujaf-161	443	1	17	CARDINAL
gujaf-161	443	2	nigeria 1	LOC
gujaf-161	444	1	2.1	CARDINAL
gujaf-161	444	2	3	CARDINAL
gujaf-161	444	3	3.2.1	CARDINAL
gujaf-161	444	4	3.2.2	CARDINAL
gujaf-161	444	5	3.2.3	CARDINAL
gujaf-161	444	6	3.3	CARDINAL
gujaf-161	444	7	4	CARDINAL
gujaf-161	444	8	4.1	CARDINAL
gujaf-161	444	9	4.2	CARDINAL
gujaf-161	444	10	2	CARDINAL
gujaf-161	444	11	4.3	CARDINAL
gujaf-161	444	12	3	CARDINAL
gujaf-161	444	13	5	CARDINAL