id	sid	eid	entity	type
gujaf-164	1	1	3	CARDINAL
gujaf-164	1	2	1, april	DATE
gujaf-164	1	3	2022	CARDINAL
gujaf-164	1	4	2756-665x	CARDINAL
gujaf-164	1	5	social sciences	ORG
gujaf-164	1	6	federal university gusau	ORG
gujaf-164	1	7	zamfara state	GPE
gujaf-164	1	8	3	CARDINAL
gujaf-164	1	9	1 april	DATE
gujaf-164	1	10	2022	CARDINAL
gujaf-164	1	11	2756-665x	CARDINAL
gujaf-164	1	12	social sciences	ORG
gujaf-164	1	13	federal university gusau	ORG
gujaf-164	1	14	zamfara state	GPE
gujaf-164	2	1	ahmadu bello university press limited	ORG
gujaf-164	2	2	zaria kaduna	PERSON
gujaf-164	2	3	nigeria	GPE
gujaf-164	3	1	08065949711	CARDINAL
gujaf-164	3	2	069-879121	CARDINAL
gujaf-164	4	1	shehu usman hassan department	PERSON
gujaf-164	5	1	muhammad mustapha	PERSON
gujaf-164	5	2	ahmadu bello university	ORG
gujaf-164	5	3	zaria	PERSON
gujaf-164	5	4	kaduna state	GPE
gujaf-164	6	1	umar farouk	PERSON
gujaf-164	6	2	federal university gusau	ORG
gujaf-164	6	3	zamfara state	GPE
gujaf-164	7	1	modu kumshe department of accounting	ORG
gujaf-164	7	2	university of maiduguri	ORG
gujaf-164	7	3	borno	GPE
gujaf-164	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-164	8	2	paul university	ORG
gujaf-164	9	1	prof kabir tahir hamid	PERSON
gujaf-164	9	2	bayero university	ORG
gujaf-164	9	3	kano	ORG
gujaf-164	10	1	prof	PERSON
gujaf-164	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-164	11	2	university of jos	ORG
gujaf-164	12	1	clifford ofurum department of accounting	ORG
gujaf-164	12	2	university of portharcourt	ORG
gujaf-164	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-164	14	2	ahmadu bello university	ORG
gujaf-164	14	3	zaria	PERSON
gujaf-164	15	1	prof	PERSON
gujaf-164	16	1	yusuf	PERSON
gujaf-164	17	1	b. rahman	PERSON
gujaf-164	17	2	lagos state university	ORG
gujaf-164	19	1	suleiman a. s. aruwa	PERSON
gujaf-164	19	2	nasarawa state university	ORG
gujaf-164	19	3	keffi	GPE
gujaf-164	21	1	muhammad junaidu	PERSON
gujaf-164	21	2	kurawa department of accounting	ORG
gujaf-164	21	3	university kano	ORG
gujaf-164	23	1	muhammad habibu sabari department	PERSON
gujaf-164	23	2	ahmadu bello university	ORG
gujaf-164	23	3	zaria	PERSON
gujaf-164	25	1	okpanachi joshua department of accounting	ORG
gujaf-164	25	2	nigerian defence academy	ORG
gujaf-164	25	3	kaduna	GPE
gujaf-164	26	1	hassan ibrahim department	PERSON
gujaf-164	26	2	ibb university	ORG
gujaf-164	26	3	niger state	GPE
gujaf-164	27	1	prof	PERSON
gujaf-164	28	1	mary okwo department of accounting	ORG
gujaf-164	28	2	enugu state university of science and technology	ORG
gujaf-164	30	1	aminu isah department of accounting	ORG
gujaf-164	30	2	bayero university	ORG
gujaf-164	30	3	kano	ORG
gujaf-164	31	1	prof	PERSON
gujaf-164	32	1	ahmadu bello department of accounting	ORG
gujaf-164	32	2	ahmadu bello university	ORG
gujaf-164	32	3	zaria	PERSON
gujaf-164	33	1	prof	PERSON
gujaf-164	34	1	musa yelwa abubakar department	PERSON
gujaf-164	34	2	usmanu danfodiyo university	ORG
gujaf-164	34	3	sokoto state	ORG
gujaf-164	35	1	salisu abubakar	PERSON
gujaf-164	35	2	ahmadu bello university	ORG
gujaf-164	35	3	zaria	PERSON
gujaf-164	35	4	kaduna state	GPE
gujaf-164	36	1	isaq	PERSON
gujaf-164	36	2	samaila department of accounting	ORG
gujaf-164	36	3	bayero university	ORG
gujaf-164	37	1	fatima	PERSON
gujaf-164	37	2	university of maiduguri	ORG
gujaf-164	37	3	borno	GPE
gujaf-164	38	1	sunusi sa'ad	PERSON
gujaf-164	38	2	dutse	GPE
gujaf-164	38	3	jigawa state	GPE
gujaf-164	39	1	nasiru a. ka’oje	PERSON
gujaf-164	39	2	usmanu danfodiyo university	ORG
gujaf-164	39	3	sokoto	PERSON
gujaf-164	40	1	aminu abdullahi department of accounting	ORG
gujaf-164	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-164	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-164	41	2	nigerian defence academy	ORG
gujaf-164	41	3	kaduna state	GPE
gujaf-164	42	1	dr.	PERSON
gujaf-164	42	2	saidu adamu department of accounting	ORG
gujaf-164	43	1	dr.	PERSON
gujaf-164	43	2	nasiru yunusa department	PERSON
gujaf-164	43	3	ahmadu bello university	ORG
gujaf-164	43	4	zaria	PERSON
gujaf-164	44	1	aisha	PERSON
gujaf-164	44	2	muhammad department	PERSON
gujaf-164	44	3	ahmadu bello university	ORG
gujaf-164	44	4	zaria	PERSON
gujaf-164	45	1	lawal muhammad	PERSON
gujaf-164	45	2	ahmadu bello university	ORG
gujaf-164	45	3	zaria	PERSON
gujaf-164	46	1	v dr	PERSON
gujaf-164	46	2	farouk	PERSON
gujaf-164	46	3	american university of nigeria	ORG
gujaf-164	46	4	yola	ORG
gujaf-164	47	1	bashir umar farouk	PERSON
gujaf-164	47	2	federal university gusau	ORG
gujaf-164	47	3	zamfara state	GPE
gujaf-164	48	1	dr emmanuel omokhuale department	PERSON
gujaf-164	48	2	federal university gusau	ORG
gujaf-164	49	1	state advisory board	ORG
gujaf-164	50	1	kabiru isah	PERSON
gujaf-164	50	2	bayero university kano	ORG
gujaf-164	51	1	bashir	PERSON
gujaf-164	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-164	51	3	sokoto state	ORG
gujaf-164	53	1	muhammad tanko	PERSON
gujaf-164	53	2	kaduna state university	ORG
gujaf-164	53	3	kaduna	GPE
gujaf-164	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-164	54	2	sokoto state	ORG
gujaf-164	56	1	aliyu sulaiman kantudu	PERSON
gujaf-164	56	2	university kano	ORG
gujaf-164	57	1	usman muhammad adam	PERSON
gujaf-164	57	2	federal university gusau	ORG
gujaf-164	57	3	zamfara state	GPE
gujaf-164	58	1	vi	PERSON
gujaf-164	58	2	gusau journal of accounting	ORG
gujaf-164	59	1	two	CARDINAL
gujaf-164	59	2	april and october annually	DATE
gujaf-164	60	1	the department of accounting	ORG
gujaf-164	60	2	social sciences	ORG
gujaf-164	60	3	federal university gusau	ORG
gujaf-164	60	4	zamfara state	GPE
gujaf-164	60	5	nigeria	GPE
gujaf-164	60	6	islamic finance	ORG
gujaf-164	60	7	islamic	NORP
gujaf-164	61	1	english	LANGUAGE
gujaf-164	62	1	more than 15	CARDINAL
gujaf-164	62	2	a4	ORG
gujaf-164	62	3	1.5	CARDINAL
gujaf-164	62	4	12	CARDINAL
gujaf-164	63	1	25 percent	PERCENT
gujaf-164	64	1	5000	CARDINAL
gujaf-164	64	2	more than 250	CARDINAL
gujaf-164	64	3	four	CARDINAL
gujaf-164	65	1	apa 7 th edition	PERSON
gujaf-164	70	1	fcmb	PERSON
gujaf-164	70	2	7278465011	DATE
gujaf-164	70	3	gusau journal of accounting	ORG
gujaf-164	70	4	federal university gusau	ORG
gujaf-164	70	5	zamfara state	GPE
gujaf-164	72	1	+2348069393824	DATE
gujaf-164	72	2	nigerian	NORP
gujaf-164	72	3	abbas usman phd	PERSON
gujaf-164	72	4	shehu usman hassan phd	PERSON
gujaf-164	72	5	1	CARDINAL
gujaf-164	72	6	african	NORP
gujaf-164	73	1	celestine	PERSON
gujaf-164	73	2	phd	PERSON
gujaf-164	73	3	peters ade sanni 22	PERSON
gujaf-164	73	4	nigeria	GPE
gujaf-164	73	5	t. jimoh	GPE
gujaf-164	73	6	john a. attah	PERSON
gujaf-164	74	1	33	CARDINAL
gujaf-164	74	2	nigeria	GPE
gujaf-164	74	3	abdulrahman abubakar	PERSON
gujaf-164	75	1	ahmad bello	PERSON
gujaf-164	75	2	s. a. abdullahi	PERSON
gujaf-164	75	3	dr.	PERSON
gujaf-164	75	4	m. d. tahir 45	PERSON
gujaf-164	75	5	nigeria	GPE
gujaf-164	75	6	mayowa gabriel ajao	PERSON
gujaf-164	75	7	phd	PERSON
gujaf-164	75	8	phd 57	ORG
gujaf-164	75	9	kwara state	GPE
gujaf-164	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-164	75	11	nigeria	GPE
gujaf-164	75	12	munir aliyu saleh	PERSON
gujaf-164	76	1	gbegi daniel orsaa	PERSON
gujaf-164	76	2	ibrahim adamu saleh phd	PERSON
gujaf-164	76	3	81	CARDINAL
gujaf-164	76	4	nigeria	GPE
gujaf-164	76	5	ahmed mohammed	PERSON
gujaf-164	76	6	ademu yahaya	GPE
gujaf-164	76	7	musa zakariya	PERSON
gujaf-164	76	8	95	CARDINAL
gujaf-164	76	9	nigeria	GPE
gujaf-164	76	10	yusuf	GPE
gujaf-164	76	11	dr.	PERSON
gujaf-164	76	12	salisu abubakar	PERSON
gujaf-164	76	13	dr.	PERSON
gujaf-164	76	14	idris ahmed aliyu	PERSON
gujaf-164	76	15	dr.	PERSON
gujaf-164	76	16	aneitie charles dikki 104	PERSON
gujaf-164	76	17	nigeria	GPE
gujaf-164	76	18	daniel ayegbeni	PERSON
gujaf-164	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-164	76	20	115	CARDINAL
gujaf-164	76	21	nigeria kwasau	LOC
gujaf-164	76	22	samuel eniola	PERSON
gujaf-164	76	23	phd	PERSON
gujaf-164	76	24	lateef olumide mustapha phd	PERSON
gujaf-164	76	25	125	CARDINAL
gujaf-164	76	26	non-big4	PERSON
gujaf-164	76	27	nigeria	GPE
gujaf-164	76	28	abdu abubakar	PERSON
gujaf-164	76	29	ishaya luka chechet phd	PERSON
gujaf-164	76	30	badara phd	PERSON
gujaf-164	76	31	136	CARDINAL
gujaf-164	76	32	4	CARDINAL
gujaf-164	76	33	nigerian	NORP
gujaf-164	76	34	mariya mohammed hafiz	PERSON
gujaf-164	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-164	76	36	salisu abubakar phd	PERSON
gujaf-164	76	37	145	CARDINAL
gujaf-164	76	38	nigeria	GPE
gujaf-164	76	39	lawal	GPE
gujaf-164	76	40	phd	PERSON
gujaf-164	76	41	mohammed ibrahim	PERSON
gujaf-164	76	42	phd	PERSON
gujaf-164	76	43	158	CARDINAL
gujaf-164	76	44	nigeria adegbite	PERSON
gujaf-164	76	45	tajudeen	CARDINAL
gujaf-164	76	46	phd	PERSON
gujaf-164	76	47	171	CARDINAL
gujaf-164	76	48	nigeria awotundun	GPE
gujaf-164	76	49	d. a.	PERSON
gujaf-164	76	50	phd	PERSON
gujaf-164	76	51	jinadu	NORP
gujaf-164	76	52	m. y. b.	PERSON
gujaf-164	76	53	s. k.	PERSON
gujaf-164	76	54	phd	PERSON
gujaf-164	76	55	183	CARDINAL
gujaf-164	76	56	nigeria	GPE
gujaf-164	76	57	ibrahim	PERSON
gujaf-164	76	58	kamaldeen	ORG
gujaf-164	76	59	nageri, phd	ORG
gujaf-164	76	60	phd	PERSON
gujaf-164	76	61	194 1	CARDINAL
gujaf-164	76	62	nigeria	GPE
gujaf-164	76	63	munir aliyu saleh department of accounting	PERSON
gujaf-164	77	1	+2347038422454 sirajo bappah department of accounting federal university of kashere	ORG
gujaf-164	77	2	phd	PERSON
gujaf-164	77	3	daniels@fukashere.edu.ng	ORG
gujaf-164	78	1	ibrahim adamu saleh phd	PERSON
gujaf-164	78	2	department of business administration federal university of kashehre	ORG
gujaf-164	79	1	nigeria	GPE
gujaf-164	80	1	ten	CARDINAL
gujaf-164	80	2	nigeria	GPE
gujaf-164	80	3	31	CARDINAL
gujaf-164	80	4	december	DATE
gujaf-164	80	5	2020	DATE
gujaf-164	81	1	annual	DATE
gujaf-164	81	2	10	CARDINAL
gujaf-164	81	3	nigeria	GPE
gujaf-164	81	4	five years	DATE
gujaf-164	81	5	2016-2020	DATE
gujaf-164	83	1	carroll	ORG
gujaf-164	83	2	tobin	ORG
gujaf-164	84	1	the nigerian stock exchange	ORG
gujaf-164	88	1	tobin	ORG
gujaf-164	88	2	1	CARDINAL
gujaf-164	88	3	mailto:sirajobappah@fukashere.edu.ng mailto:daniels@fukashere.edu.ng	ORG
gujaf-164	88	4	mailto:ibrahimadamusaleh@fukashere.edu.ng 2	LAW
gujaf-164	92	1	nigeria	GPE
gujaf-164	92	2	2016	DATE
gujaf-164	94	1	udo	ORG
gujaf-164	94	2	2018	DATE
gujaf-164	98	1	huang	PERSON
gujaf-164	98	2	2010	DATE
gujaf-164	99	1	2012	DATE
gujaf-164	102	1	2019	DATE
gujaf-164	102	2	sholotan	GPE
gujaf-164	102	3	2016	DATE
gujaf-164	102	4	france	GPE
gujaf-164	102	5	sweden	GPE
gujaf-164	102	6	united state of	GPE
gujaf-164	102	7	america (usa	ORG
gujaf-164	102	8	denmark	GPE
gujaf-164	102	9	netherlands	GPE
gujaf-164	103	1	nigeria	GPE
gujaf-164	103	2	1992	DATE
gujaf-164	103	3	no.82	CARDINAL
gujaf-164	103	4	abubakar	PERSON
gujaf-164	103	5	inuwa	PERSON
gujaf-164	103	6	2017	DATE
gujaf-164	106	1	nigeria	GPE
gujaf-164	107	1	2017	CARDINAL
gujaf-164	107	2	ordu	PERSON
gujaf-164	107	3	2016	DATE
gujaf-164	107	4	nigeria	GPE
gujaf-164	109	1	1	CARDINAL
gujaf-164	109	2	3	CARDINAL
gujaf-164	110	1	37	DATE
gujaf-164	111	1	2008	DATE
gujaf-164	111	2	2007	DATE
gujaf-164	111	3	2004	DATE
gujaf-164	111	4	2004	DATE
gujaf-164	111	5	anwarul islam	PERSON
gujaf-164	111	6	2019	DATE
gujaf-164	113	1	anwarul islam	PERSON
gujaf-164	113	2	2019	DATE
gujaf-164	114	1	sheh muhammad	PERSON
gujaf-164	114	2	2016	CARDINAL
gujaf-164	114	3	yongliang	GPE
gujaf-164	114	4	jin	PERSON
gujaf-164	114	5	2020	DATE
gujaf-164	114	6	guthrie	PERSON
gujaf-164	114	7	2016	CARDINAL
gujaf-164	114	8	amran	GPE
gujaf-164	114	9	2017	CARDINAL
gujaf-164	115	1	2021	CARDINAL
gujaf-164	115	2	lang	PERSON
gujaf-164	115	3	2016	DATE
gujaf-164	115	4	domenico	PERSON
gujaf-164	115	5	2014	DATE
gujaf-164	116	1	nigeria	GPE
gujaf-164	116	2	2019	DATE
gujaf-164	116	3	adegbie	ORG
gujaf-164	116	4	ogidan	PERSON
gujaf-164	116	5	adebayo	PERSON
gujaf-164	116	6	2020	DATE
gujaf-164	116	7	tahir	PERSON
gujaf-164	116	8	2021	CARDINAL
gujaf-164	116	9	2019	DATE
gujaf-164	116	10	nwaiwu	PERSON
gujaf-164	116	11	2018	DATE
gujaf-164	117	1	abubakar	PERSON
gujaf-164	117	2	inuwa	PERSON
gujaf-164	117	3	2017	CARDINAL
gujaf-164	117	4	2019	DATE
gujaf-164	117	5	oba	PERSON
gujaf-164	117	6	2012	DATE
gujaf-164	118	1	nigeria	GPE
gujaf-164	120	1	nigeria	GPE
gujaf-164	120	2	the nigerian exchange	ORG
gujaf-164	123	1	three	CARDINAL
gujaf-164	124	1	nigerian	NORP
gujaf-164	125	1	4 ho1	CARDINAL
gujaf-164	125	2	nigeria ho2	ORG
gujaf-164	125	3	nigeria	GPE
gujaf-164	127	1	section 2	LAW
gujaf-164	127	2	section 3	LAW
gujaf-164	127	3	section 4	LAW
gujaf-164	127	4	section 5	LAW
gujaf-164	128	1	2	CARDINAL
gujaf-164	128	2	nigeria	GPE
gujaf-164	128	3	2019	DATE
gujaf-164	129	1	the united national conference on environmental development	ORG
gujaf-164	129	2	rio de janeiro	LOC
gujaf-164	129	3	june 1992	DATE
gujaf-164	130	1	the united kingdom	GPE
gujaf-164	130	2	uk	GPE
gujaf-164	130	3	2006	DATE
gujaf-164	132	1	two	CARDINAL
gujaf-164	134	1	2019	DATE
gujaf-164	135	1	qamruzzaman	PERSON
gujaf-164	135	2	jahan	PERSON
gujaf-164	135	3	karim	PERSON
gujaf-164	135	4	2021	CARDINAL
gujaf-164	136	1	tobin	ORG
gujaf-164	136	2	qamruzzaman	NORP
gujaf-164	136	3	2021	DATE
gujaf-164	136	4	albuquerque	GPE
gujaf-164	136	5	durnev	GPE
gujaf-164	136	6	2013	DATE
gujaf-164	137	1	tobin	PERSON
gujaf-164	138	1	tobin	ORG
gujaf-164	139	1	5	CARDINAL
gujaf-164	139	2	tahir	PERSON
gujaf-164	139	3	ado & yunusa	ORG
gujaf-164	139	4	2021	CARDINAL
gujaf-164	139	5	nigeria	GPE
gujaf-164	141	1	seven	CARDINAL
gujaf-164	141	2	7) years	DATE
gujaf-164	141	3	2012-2018	DATE
gujaf-164	141	4	9	CARDINAL
gujaf-164	144	1	2020	DATE
gujaf-164	144	2	2012	DATE
gujaf-164	144	3	2018	DATE
gujaf-164	144	4	2019	DATE
gujaf-164	144	5	2020	DATE
gujaf-164	144	6	two	CARDINAL
gujaf-164	145	1	qamruzzaman	NORP
gujaf-164	145	2	jahan, & karim	ORG
gujaf-164	145	3	2021	CARDINAL
gujaf-164	145	4	bangladesh	GPE
gujaf-164	146	1	three years 20172019	DATE
gujaf-164	146	2	26	CARDINAL
gujaf-164	146	3	the dhaka stock exchange	ORG
gujaf-164	149	1	only three year	DATE
gujaf-164	149	2	2017-2019	DATE
gujaf-164	150	1	more years	DATE
gujaf-164	151	1	adegbie	ORG
gujaf-164	151	2	ogidan, siyanbola & adebayo	ORG
gujaf-164	151	3	2020	DATE
gujaf-164	151	4	nigeria	GPE
gujaf-164	153	1	ten	CARDINAL
gujaf-164	153	2	10) years	DATE
gujaf-164	153	3	ten	CARDINAL
gujaf-164	153	4	nigeria	GPE
gujaf-164	157	1	nigeria	GPE
gujaf-164	158	1	yang	PERSON
gujaf-164	158	2	& li	PERSON
gujaf-164	158	3	2020	DATE
gujaf-164	158	4	china	GPE
gujaf-164	158	5	china	GPE
gujaf-164	160	1	ismail & anwarul islam	ORG
gujaf-164	160	2	2019	DATE
gujaf-164	160	3	nigeria	GPE
gujaf-164	160	4	ten years	DATE
gujaf-164	160	5	2010-2019	DATE
gujaf-164	160	6	seven	CARDINAL
gujaf-164	160	7	7	CARDINAL
gujaf-164	160	8	nigeria	GPE
gujaf-164	161	1	annual	DATE
gujaf-164	163	1	5%	PERCENT
gujaf-164	164	1	6	CARDINAL
gujaf-164	164	2	annual	DATE
gujaf-164	165	1	2019	DATE
gujaf-164	165	2	nigeria	GPE
gujaf-164	166	1	first	ORDINAL
gujaf-164	168	1	udo	PERSON
gujaf-164	168	2	2019	DATE
gujaf-164	168	3	nigeria	GPE
gujaf-164	168	4	ten	CARDINAL
gujaf-164	168	5	nigeria	GPE
gujaf-164	168	6	the period of ten years	DATE
gujaf-164	168	7	2009-2018	DATE
gujaf-164	170	1	nigerian	NORP
gujaf-164	172	1	nigeria	GPE
gujaf-164	172	2	nigeria	GPE
gujaf-164	173	1	okpala & iredele	ORG
gujaf-164	173	2	2018	DATE
gujaf-164	174	1	nigeria	GPE
gujaf-164	174	2	84	CARDINAL
gujaf-164	174	3	2011-2016	DATE
gujaf-164	175	1	nigeria	GPE
gujaf-164	177	1	nwaiwu & oluka	ORG
gujaf-164	177	2	2018	DATE
gujaf-164	177	3	nigeria	GPE
gujaf-164	178	1	annual	DATE
gujaf-164	178	2	nigeria	GPE
gujaf-164	178	3	five years 2011-2015	DATE
gujaf-164	179	1	nigeria	GPE
gujaf-164	181	1	abubakar	PERSON
gujaf-164	181	2	moses & inuwa	ORG
gujaf-164	181	3	2017	CARDINAL
gujaf-164	181	4	nigeria	GPE
gujaf-164	182	1	annual	DATE
gujaf-164	186	1	roe.	LOC
gujaf-164	187	1	7	CARDINAL
gujaf-164	188	1	roe	LAW
gujaf-164	190	1	sheh muhammad	PERSON
gujaf-164	190	2	2016	CARDINAL
gujaf-164	190	3	malaysia	GPE
gujaf-164	190	4	100	CARDINAL
gujaf-164	190	5	the year 2011	DATE
gujaf-164	191	1	four	CARDINAL
gujaf-164	193	1	roe	PRODUCT
gujaf-164	196	1	freeman	PERSON
gujaf-164	196	2	1984	DATE
gujaf-164	197	1	saleh	PERSON
gujaf-164	197	2	ibrahim	PERSON
gujaf-164	197	3	2020	DATE
gujaf-164	199	1	3	CARDINAL
gujaf-164	201	1	the nigerian exchange	ORG
gujaf-164	201	2	31	CARDINAL
gujaf-164	201	3	december, 2020	DATE
gujaf-164	203	1	five	CARDINAL
gujaf-164	203	2	5) years	DATE
gujaf-164	203	3	2016-2020	DATE
gujaf-164	204	1	annual	DATE
gujaf-164	206	1	q. global	PERSON
gujaf-164	206	2	carroll	ORG
gujaf-164	206	3	2020	DATE
gujaf-164	206	4	three	CARDINAL
gujaf-164	207	1	15	CARDINAL
gujaf-164	207	2	8	CARDINAL
gujaf-164	207	3	15	CARDINAL
gujaf-164	214	1	8	CARDINAL
gujaf-164	214	2	lea=	PERSON
gujaf-164	214	3	lev=	ORG
gujaf-164	214	4	1	CARDINAL
gujaf-164	214	5	fmv	ORG
gujaf-164	214	6	2018	DATE
gujaf-164	214	7	2020	DATE
gujaf-164	214	8	lea	PERSON
gujaf-164	214	9	2020	DATE
gujaf-164	214	10	ea	CARDINAL
gujaf-164	214	11	2020	DATE
gujaf-164	214	12	2018	DATE
gujaf-164	214	13	2018	DATE
gujaf-164	214	14	2021	CARDINAL
gujaf-164	214	15	4	CARDINAL
gujaf-164	215	1	first	ORDINAL
gujaf-164	216	1	2	CARDINAL
gujaf-164	218	1	fmv	ORG
gujaf-164	218	2	50	CARDINAL
gujaf-164	218	3	50	CARDINAL
gujaf-164	218	4	50	CARDINAL
gujaf-164	218	5	0.1404	MONEY
gujaf-164	218	6	50	CARDINAL
gujaf-164	218	7	2022	CARDINAL
gujaf-164	218	8	2	CARDINAL
gujaf-164	218	9	nigeria	GPE
gujaf-164	218	10	112%	PERCENT
gujaf-164	218	11	46%	PERCENT
gujaf-164	218	12	298%	PERCENT
gujaf-164	219	1	63%	PERCENT
gujaf-164	220	1	1.1232	CARDINAL
gujaf-164	220	2	nigeria	GPE
gujaf-164	221	1	0.1333	CARDINAL
gujaf-164	221	2	0.8000	CARDINAL
gujaf-164	221	3	0.5813	CARDINAL
gujaf-164	222	1	nigeria	GPE
gujaf-164	222	2	58%	PERCENT
gujaf-164	222	3	annual	DATE
gujaf-164	222	4	80%	PERCENT
gujaf-164	223	1	about 19%	PERCENT
gujaf-164	224	1	lea	PERSON
gujaf-164	224	2	0.4150	CARDINAL
gujaf-164	224	3	0.2500	CARDINAL
gujaf-164	224	4	0.6250	CARDINAL
gujaf-164	224	5	0.1169	CARDINAL
gujaf-164	225	1	nigeria	GPE
gujaf-164	225	2	about 42%	PERCENT
gujaf-164	225	3	about 25% and 63%	PERCENT
gujaf-164	226	1	ea	CARDINAL
gujaf-164	226	2	about 56%	PERCENT
gujaf-164	227	1	20% and 73%	PERCENT
gujaf-164	228	1	14%	PERCENT
gujaf-164	229	1	5.8337	CARDINAL
gujaf-164	229	2	9.1635	CARDINAL
gujaf-164	230	1	7.6167	CARDINAL
gujaf-164	230	2	0.8727	CARDINAL
gujaf-164	232	1	0.5390	GPE
gujaf-164	232	2	2.2223	ORG
gujaf-164	232	3	0.7798	CARDINAL
gujaf-164	233	1	nigeria	GPE
gujaf-164	233	2	about 78%	PERCENT
gujaf-164	235	1	3	CARDINAL
gujaf-164	235	2	fmv pa lea ea	ORG
gujaf-164	235	3	0.5007	CARDINAL
gujaf-164	235	4	2022	CARDINAL
gujaf-164	235	5	10	CARDINAL
gujaf-164	235	6	3	CARDINAL
gujaf-164	236	1	nigeria	GPE
gujaf-164	237	1	lea	PERSON
gujaf-164	237	2	lea	PERSON
gujaf-164	238	1	4.1	CARDINAL
gujaf-164	238	2	4	CARDINAL
gujaf-164	242	1	4	CARDINAL
gujaf-164	242	2	1.5303	CARDINAL
gujaf-164	242	3	0.003	CARDINAL
gujaf-164	242	4	0.0591	CARDINAL
gujaf-164	242	5	0.99	MONEY
gujaf-164	242	6	1.3309 19.74	MONEY
gujaf-164	242	7	0.004	CARDINAL
gujaf-164	242	8	0.0000	CARDINAL
gujaf-164	242	9	3.01	CARDINAL
gujaf-164	242	10	0.1863	CARDINAL
gujaf-164	242	11	0.9990	CARDINAL
gujaf-164	242	12	2022	CARDINAL
gujaf-164	242	13	4	CARDINAL
gujaf-164	242	14	2	CARDINAL
gujaf-164	242	15	over 74%	PERCENT
gujaf-164	242	16	fmv	ORG
gujaf-164	243	1	3.01	CARDINAL
gujaf-164	244	1	gujarati	ORG
gujaf-164	244	2	2003	DATE
gujaf-164	244	3	10	CARDINAL
gujaf-164	246	1	0.1863	CARDINAL
gujaf-164	248	1	11	CARDINAL
gujaf-164	248	2	two	CARDINAL
gujaf-164	252	1	4	CARDINAL
gujaf-164	252	2	nigeria	GPE
gujaf-164	252	3	0.151	CARDINAL
gujaf-164	253	1	nigeria	GPE
gujaf-164	254	1	abubakar et al	PERSON
gujaf-164	255	1	2017	CARDINAL
gujaf-164	255	2	2021	CARDINAL
gujaf-164	255	3	yang et al	PERSON
gujaf-164	256	1	2020	DATE
gujaf-164	256	2	okpala & iredele	ORG
gujaf-164	256	3	2018	DATE
gujaf-164	257	1	1	CARDINAL
gujaf-164	258	1	1.5303	CARDINAL
gujaf-164	258	2	0.003	CARDINAL
gujaf-164	258	3	5%	PERCENT
gujaf-164	259	1	lea	PERSON
gujaf-164	259	2	nigeria	GPE
gujaf-164	260	1	1.5303	CARDINAL
gujaf-164	260	2	one	CARDINAL
gujaf-164	260	3	lea	PERSON
gujaf-164	260	4	n1.53k	TIME
gujaf-164	262	1	2021	CARDINAL
gujaf-164	262	2	yang et al	PERSON
gujaf-164	263	1	2020	DATE
gujaf-164	263	2	okpala & iredele	ORG
gujaf-164	263	3	2018	DATE
gujaf-164	264	1	udo	PERSON
gujaf-164	264	2	2019	DATE
gujaf-164	264	3	abubakar et al	PERSON
gujaf-164	265	1	2017	CARDINAL
gujaf-164	266	1	2	CARDINAL
gujaf-164	266	2	lea	PERSON
gujaf-164	266	3	nigeria	GPE
gujaf-164	267	1	ea	CARDINAL
gujaf-164	267	2	fmv	ORG
gujaf-164	267	3	1.2624	CARDINAL
gujaf-164	267	4	0.074	CARDINAL
gujaf-164	267	5	10%	PERCENT
gujaf-164	268	1	1.2624	CARDINAL
gujaf-164	268	2	one	CARDINAL
gujaf-164	270	1	2021	CARDINAL
gujaf-164	270	2	yang et al	PERSON
gujaf-164	271	1	2020	DATE
gujaf-164	271	2	okpala & iredele	ORG
gujaf-164	271	3	2018	DATE
gujaf-164	272	1	udo	PERSON
gujaf-164	272	2	2019	DATE
gujaf-164	272	3	abubakar et al	PERSON
gujaf-164	273	1	2017	CARDINAL
gujaf-164	274	1	3	CARDINAL
gujaf-164	274	2	nigeria	GPE
gujaf-164	275	1	5	CARDINAL
gujaf-164	275	2	2016-2020	DATE
gujaf-164	276	1	nigeria	GPE
gujaf-164	279	1	12	CARDINAL
gujaf-164	280	1	nigerian	NORP
gujaf-164	281	1	abubakar	PERSON
gujaf-164	281	2	a. a.	PERSON
gujaf-164	281	3	moses,	PERSON
gujaf-164	281	4	s., & inuwa	ORG
gujaf-164	281	5	m. b.	PERSON
gujaf-164	281	6	2017	CARDINAL
gujaf-164	282	1	nigeria	GPE
gujaf-164	283	1	8(21	CARDINAL
gujaf-164	283	2	31–35	CARDINAL
gujaf-164	283	3	b.	PERSON
gujaf-164	283	4	2019	DATE
gujaf-164	285	1	may 16, 2019	DATE
gujaf-164	285	2	from;https://www.proshareng.com	ORG
gujaf-164	285	3	f. f.	PERSON
gujaf-164	285	4	ogidan a. a.	PERSON
gujaf-164	285	5	siyanbola	NORP
gujaf-164	285	6	t. t, & adebayo a. s.	ORG
gujaf-164	285	7	2020	DATE
gujaf-164	286	1	nigeria	GPE
gujaf-164	287	1	2256	CARDINAL
gujaf-164	288	1	albuquerque	GPE
gujaf-164	288	2	r.	NORP
gujaf-164	288	3	durnev, a., & koskinen	ORG
gujaf-164	288	4	2013	DATE
gujaf-164	290	1	september 2, 2018	DATE
gujaf-164	290	2	i. &	ORG
gujaf-164	290	3	islam k. m.	PERSON
gujaf-164	290	4	2019	DATE
gujaf-164	291	1	nigeria	GPE
gujaf-164	292	1	millennium	DATE
gujaf-164	292	2	4	CARDINAL
gujaf-164	292	3	1	CARDINAL
gujaf-164	293	1	33-44	DATE
gujaf-164	294	1	alsahlawi a. m.	PERSON
gujaf-164	294	2	k. & ammer m. a.	ORG
gujaf-164	294	3	2021	CARDINAL
gujaf-164	295	1	saudi	NORP
gujaf-164	295	2	9	CARDINAL
gujaf-164	295	3	4	CARDINAL
gujaf-164	295	4	d. b. & fodio	ORG
gujaf-164	295	5	m. i.	PERSON
gujaf-164	295	6	2019	DATE
gujaf-164	296	1	nigeria	GPE
gujaf-164	297	1	european journal of accounting	ORG
gujaf-164	297	2	no.10	PRODUCT
gujaf-164	298	1	amran, a., & siti-nabiha	ORG
gujaf-164	298	2	a.	PERSON
gujaf-164	298	3	2017	CARDINAL
gujaf-164	299	1	malaysia	GPE
gujaf-164	300	1	social responsibility journal	ORG
gujaf-164	300	2	5(3	CARDINAL
gujaf-164	300	3	358–375	CARDINAL
gujaf-164	301	1	t. j.	PERSON
gujaf-164	301	2	2017	CARDINAL
gujaf-164	302	1	nigeria	GPE
gujaf-164	303	1	nigerian	NORP
gujaf-164	303	2	1(1	CARDINAL
gujaf-164	304	1	domenico p.	PERSON
gujaf-164	304	2	2014	DATE
gujaf-164	304	3	italian	NORP
gujaf-164	305	1	european scientific journal	ORG
gujaf-164	305	2	18571890	DATE
gujaf-164	306	1	n. a.	PERSON
gujaf-164	306	2	b. c.	PERSON
gujaf-164	306	3	2019	DATE
gujaf-164	307	1	nigeria	GPE
gujaf-164	307	2	european centre	ORG
gujaf-164	307	3	uk	GPE
gujaf-164	307	4	7(3	CARDINAL
gujaf-164	307	5	pp.1-19	ORG
gujaf-164	307	6	freeman	PERSON
gujaf-164	307	7	1983	DATE
gujaf-164	308	1	new york	GPE
gujaf-164	308	2	harper	PERSON
gujaf-164	309	1	2006/2008/2011/2013	CARDINAL
gujaf-164	311	1	gri,	ORG
gujaf-164	311	2	amsterdam	GPE
gujaf-164	311	3	january 2march 31	DATE
gujaf-164	312	1	guthrie	PERSON
gujaf-164	312	2	m.	PERSON
gujaf-164	312	3	s., & ward	ORG
gujaf-164	312	4	2016	DATE
gujaf-164	313	1	journal of financial economics	ORG
gujaf-164	313	2	3(4	CARDINAL
gujaf-164	314	1	huang	PERSON
gujaf-164	314	2	f.	PERSON
gujaf-164	314	3	2010	DATE
gujaf-164	315	1	taiwan	GPE
gujaf-164	316	1	journal of business ethics	ORG
gujaf-164	316	2	96	CARDINAL
gujaf-164	316	3	3	CARDINAL
gujaf-164	316	4	435	CARDINAL
gujaf-164	317	1	y. & shehu, u. h.	ORG
gujaf-164	317	2	2020	DATE
gujaf-164	318	1	nigerian	NORP
gujaf-164	319	1	1(1	CARDINAL
gujaf-164	319	2	25-44	DATE
gujaf-164	320	1	13	CARDINAL
gujaf-164	320	2	lang	PERSON
gujaf-164	320	3	l.	GPE
gujaf-164	320	4	2016	DATE
gujaf-164	321	1	france	GPE
gujaf-164	321	2	european journal of business and management	ORG
gujaf-164	321	3	2(4	CARDINAL
gujaf-164	321	4	14-22	CARDINAL
gujaf-164	321	5	norhasimah m. n.	PERSON
gujaf-164	321	6	a. s. b.	PERSON
gujaf-164	321	7	a. a.	PERSON
gujaf-164	321	8	sheh muhammad q. a. s k.	PERSON
gujaf-164	321	9	m. a.	PERSON
gujaf-164	321	10	2016	DATE
gujaf-164	322	1	malaysia	GPE
gujaf-164	323	1	procedia economics	ORG
gujaf-164	323	2	35	DATE
gujaf-164	324	1	117	CARDINAL
gujaf-164	324	2	126	CARDINAL
gujaf-164	324	3	nwaiwu	PERSON
gujaf-164	324	4	n. j. & oluka n.	ORG
gujaf-164	325	1	2018	DATE
gujaf-164	326	1	nigeria	GPE
gujaf-164	327	1	international journal of advanced academic research	ORG
gujaf-164	327	2	4(20	CARDINAL
gujaf-164	327	3	1-23	CARDINAL
gujaf-164	328	1	oba c. v. & fodio	GPE
gujaf-164	328	2	m. i.	PERSON
gujaf-164	328	3	2012	DATE
gujaf-164	329	1	nigeria	GPE
gujaf-164	330	1	journal of sustainable development	ORG
gujaf-164	330	2	africa 14(6	LOC
gujaf-164	330	3	19	CARDINAL
gujaf-164	331	1	2016	CARDINAL
gujaf-164	333	1	the earth nigeria	GPE
gujaf-164	333	2	28	CARDINAL
gujaf-164	333	3	1-15	CARDINAL
gujaf-164	334	1	okpala	GPE
gujaf-164	334	2	o.p.	GPE
gujaf-164	334	3	o.o.	PERSON
gujaf-164	334	4	2018	DATE
gujaf-164	335	1	nigeria	GPE
gujaf-164	336	1	copernican journal of finance & accounting	ORG
gujaf-164	336	2	7(3	CARDINAL
gujaf-164	336	3	9	CARDINAL
gujaf-164	336	4	28	CARDINAL
gujaf-164	337	1	dx.doi.org/10.12775/cjfa.2018.013	GPE
gujaf-164	337	2	s. u.	PERSON
gujaf-164	337	3	2019	DATE
gujaf-164	338	1	nigeria	GPE
gujaf-164	339	1	research journal of finance	ORG
gujaf-164	339	2	10(10	CARDINAL
gujaf-164	339	3	192202	DATE
gujaf-164	340	1	qamruzzaman m.	PERSON
gujaf-164	340	2	jahan i.	PERSON
gujaf-164	340	3	karim s.	PERSON
gujaf-164	340	4	2021	CARDINAL
gujaf-164	341	1	bangladesh	GPE
gujaf-164	341	2	asian	NORP
gujaf-164	341	3	8(6	CARDINAL
gujaf-164	341	4	0671–0685	CARDINAL
gujaf-164	341	5	m. a.	PERSON
gujaf-164	341	6	mamman s.	PERSON
gujaf-164	341	7	tahir m. d.	PERSON
gujaf-164	341	8	ado g.	PERSON
gujaf-164	341	9	2021	CARDINAL
gujaf-164	342	1	nigeria	GPE
gujaf-164	343	1	global journal of accounting	ORG
gujaf-164	343	2	7(1	CARDINAL
gujaf-164	343	3	1	CARDINAL
gujaf-164	344	1	saleh	PERSON
gujaf-164	344	2	m., a.	PERSON
gujaf-164	344	3	i., a.	PERSON
gujaf-164	344	4	2020	DATE
gujaf-164	345	1	nigeria	GPE
gujaf-164	346	1	gusau journal of accounting	ORG
gujaf-164	346	2	1(1	CARDINAL
gujaf-164	347	1	sholotan	GPE
gujaf-164	347	2	c.	GPE
gujaf-164	347	3	2016	DATE
gujaf-164	349	1	june 16, 2019	DATE
gujaf-164	349	2	the nigerian stock exchange	ORG
gujaf-164	349	3	e. j.	PERSON
gujaf-164	349	4	2019	DATE
gujaf-164	350	1	annual	DATE
gujaf-164	351	1	international journal of accounting & finance	ORG
gujaf-164	351	2	8(1	CARDINAL
gujaf-164	351	3	1–20	CARDINAL
gujaf-164	352	1	uwaoma	GPE
gujaf-164	352	2	i., & ordu	ORG
gujaf-164	353	1	2016	CARDINAL
gujaf-164	354	1	nigeria	GPE
gujaf-164	355	1	international journal of research	ORG
gujaf-164	355	2	3(11	CARDINAL
gujaf-164	355	3	1	CARDINAL
gujaf-164	355	4	21	CARDINAL
gujaf-164	355	5	jin w. & li	PERSON
gujaf-164	355	6	2020	DATE
gujaf-164	356	1	china	GPE
gujaf-164	357	1	international journal of environmental research	ORG
gujaf-164	357	2	17	CARDINAL
gujaf-164	357	3	916	CARDINAL