id	sid	eid	entity	type
gujaf-17	1	1	gusau journal of accounting	ORG
gujaf-17	2	1	1, april, 2020	DATE
gujaf-17	2	2	2756	CARDINAL
gujaf-17	2	3	nigeria aliyu	LOC
gujaf-17	2	4	arabic	NORP
gujaf-17	2	5	islamic	NORP
gujaf-17	2	6	kaduna state	GPE
gujaf-17	2	7	ahmad muhammad lawal tissa	PERSON
gujaf-17	2	8	malaysia	GPE
gujaf-17	2	9	the years	DATE
gujaf-17	4	1	six	CARDINAL
gujaf-17	4	2	nigeria	GPE
gujaf-17	4	3	nine years	DATE
gujaf-17	4	4	2010-2018	DATE
gujaf-17	6	1	nigeria	GPE
gujaf-17	8	1	nigeria	GPE
gujaf-17	9	1	roe	ORG
gujaf-17	9	2	1	CARDINAL
gujaf-17	12	1	gusau journal of accounting	ORG
gujaf-17	13	1	1, april, 2020	DATE
gujaf-17	13	2	2756	CARDINAL
gujaf-17	14	1	ibrahim	PERSON
gujaf-17	14	2	2011	DATE
gujaf-17	16	1	2011	DATE
gujaf-17	19	1	1994	DATE
gujaf-17	23	1	kim & nofsinger	ORG
gujaf-17	23	2	2007	DATE
gujaf-17	24	1	gujaf	PERSON
gujaf-17	24	2	gusau journal of accounting	ORG
gujaf-17	25	1	1, april, 2020	DATE
gujaf-17	25	2	2756	CARDINAL
gujaf-17	30	1	jensen & murphy	ORG
gujaf-17	30	2	1990	DATE
gujaf-17	30	3	1994	DATE
gujaf-17	30	4	2007	DATE
gujaf-17	30	5	gregg	PERSON
gujaf-17	30	6	jewell, & tonks	ORG
gujaf-17	30	7	2010	DATE
gujaf-17	31	1	nigeria	GPE
gujaf-17	32	1	2012	DATE
gujaf-17	32	2	kurawa & saidu	ORG
gujaf-17	32	3	2014	DATE
gujaf-17	32	4	2015	DATE
gujaf-17	34	1	nigeria	GPE
gujaf-17	36	1	nigeria	GPE
gujaf-17	36	2	i.	PERSON
gujaf-17	36	3	nigeria	GPE
gujaf-17	37	1	gujaf	PERSON
gujaf-17	37	2	gusau journal of accounting	ORG
gujaf-17	38	1	1, april, 2020	DATE
gujaf-17	38	2	2756	CARDINAL
gujaf-17	39	1	nigeria	GPE
gujaf-17	40	1	nigeria	GPE
gujaf-17	41	1	nigeria	GPE
gujaf-17	42	1	v. board composition	ORG
gujaf-17	42	2	nigeria	GPE
gujaf-17	43	1	vi	PERSON
gujaf-17	43	2	nigeria	GPE
gujaf-17	44	1	nigeria	GPE
gujaf-17	45	1	nigeria	GPE
gujaf-17	46	1	nigeria	GPE
gujaf-17	47	1	nigeria	GPE
gujaf-17	48	1	ho5	PERSON
gujaf-17	48	2	nigeria	GPE
gujaf-17	49	1	nigeria	GPE
gujaf-17	51	1	sec	ORG
gujaf-17	53	1	section two	LAW
gujaf-17	54	1	section three	LAW
gujaf-17	55	1	four	CARDINAL
gujaf-17	56	1	section five	LAW
gujaf-17	57	1	gusau journal of accounting	ORG
gujaf-17	58	1	1, april, 2020	DATE
gujaf-17	58	2	2756	CARDINAL
gujaf-17	58	3	1970	DATE
gujaf-17	61	1	jensen & murphy	ORG
gujaf-17	61	2	1990	DATE
gujaf-17	61	3	thirteen years ranging from 1974 – 1986	DATE
gujaf-17	62	1	1295	CARDINAL
gujaf-17	63	1	pps	ORG
gujaf-17	64	1	pps	ORG
gujaf-17	66	1	pps	ORG
gujaf-17	67	1	pps	ORG
gujaf-17	70	1	ruge-murcia	ORG
gujaf-17	70	2	2005	DATE
gujaf-17	70	3	168	CARDINAL
gujaf-17	70	4	canadian	NORP
gujaf-17	70	5	2003	DATE
gujaf-17	71	1	npm	PERSON
gujaf-17	73	1	gusau journal of accounting	ORG
gujaf-17	74	1	1, april, 2020	DATE
gujaf-17	74	2	2756	CARDINAL
gujaf-17	74	3	2007	DATE
gujaf-17	74	4	1998-2006	DATE
gujaf-17	74	5	danish	NORP
gujaf-17	76	1	roe	PRODUCT
gujaf-17	76	2	danish	NORP
gujaf-17	78	1	duffhues & kabir	ORG
gujaf-17	78	2	2008	DATE
gujaf-17	79	1	135	CARDINAL
gujaf-17	79	2	dutch	NORP
gujaf-17	79	3	1998-2001	DATE
gujaf-17	80	1	ros	GPE
gujaf-17	80	2	annual	DATE
gujaf-17	81	1	one year	DATE
gujaf-17	81	2	previous year’s	DATE
gujaf-17	82	1	2011	DATE
gujaf-17	82	2	the nairobi stock exchange	ORG
gujaf-17	84	1	kenya	GPE
gujaf-17	86	1	gusau journal of accounting	ORG
gujaf-17	87	1	1, april, 2020	DATE
gujaf-17	87	2	2756	CARDINAL
gujaf-17	87	3	25	CARDINAL
gujaf-17	87	4	2012	DATE
gujaf-17	90	1	jensen & murphy	ORG
gujaf-17	90	2	1990	DATE
gujaf-17	93	1	kurawa & saidu	ORG
gujaf-17	93	2	2014	DATE
gujaf-17	93	3	nigerian	NORP
gujaf-17	95	1	one	CARDINAL
gujaf-17	95	2	nigeria	GPE
gujaf-17	96	1	2015	DATE
gujaf-17	96	2	nigerian	NORP
gujaf-17	97	1	nine	CARDINAL
gujaf-17	97	2	the period 2006-2012	DATE
gujaf-17	97	3	nigerian	NORP
gujaf-17	99	1	gusau journal of accounting	ORG
gujaf-17	100	1	1, april, 2020	DATE
gujaf-17	100	2	2756	CARDINAL
gujaf-17	102	1	noe	ORG
gujaf-17	102	2	2002	DATE
gujaf-17	103	1	2007	DATE
gujaf-17	104	1	hartzell & starks	ORG
gujaf-17	104	2	2003	DATE
gujaf-17	106	1	shehu	PERSON
gujaf-17	106	2	2011	DATE
gujaf-17	108	1	rahmawati & buchdadi	ORG
gujaf-17	108	2	2011	DATE
gujaf-17	109	1	13	CARDINAL
gujaf-17	109	2	the period 2007-2009	DATE
gujaf-17	109	3	indonesian	NORP
gujaf-17	111	1	hartzell & starks	ORG
gujaf-17	111	2	2003	DATE
gujaf-17	111	3	smith &	ORG
gujaf-17	111	4	2013	DATE
gujaf-17	112	1	smith &	ORG
gujaf-17	112	2	2013	DATE
gujaf-17	112	3	nineteen years (1992 to 2010	DATE
gujaf-17	112	4	hartzell & starks	ORG
gujaf-17	112	5	2003	DATE
gujaf-17	113	1	gusau journal of accounting	ORG
gujaf-17	114	1	1, april, 2020	DATE
gujaf-17	114	2	2756	CARDINAL
gujaf-17	117	1	antle & smith	ORG
gujaf-17	117	2	1986	DATE
gujaf-17	118	1	conyon & leech	ORG
gujaf-17	118	2	1994	DATE
gujaf-17	121	1	non-monotonic	PRODUCT
gujaf-17	125	1	nulla	PERSON
gujaf-17	125	2	2013	DATE
gujaf-17	125	3	gusau journal of accounting	ORG
gujaf-17	126	1	1, april, 2020	DATE
gujaf-17	126	2	2756-665x 10	CARDINAL
gujaf-17	126	3	5 percent	PERCENT
gujaf-17	126	4	5 percent	PERCENT
gujaf-17	126	5	120	CARDINAL
gujaf-17	126	6	nyse	ORG
gujaf-17	126	7	the period 2005 to 2010	DATE
gujaf-17	127	1	5 percent	PERCENT
gujaf-17	127	2	5 percent	PERCENT
gujaf-17	130	1	one	CARDINAL
gujaf-17	131	1	nigeria	GPE
gujaf-17	134	1	core & guay	ORG
gujaf-17	134	2	2001	DATE
gujaf-17	137	1	fernandes	PERSON
gujaf-17	137	2	2005	DATE
gujaf-17	138	1	58	CARDINAL
gujaf-17	138	2	euro	GPE
gujaf-17	138	3	lisbon	GPE
gujaf-17	138	4	2002-2004	DATE
gujaf-17	140	1	gusau journal of accounting	ORG
gujaf-17	141	1	1, april, 2020	DATE
gujaf-17	141	2	2756	CARDINAL
gujaf-17	141	3	zero	CARDINAL
gujaf-17	141	4	komari & faisal	ORG
gujaf-17	141	5	2007	DATE
gujaf-17	142	1	suherman et al	PERSON
gujaf-17	142	2	2011	DATE
gujaf-17	143	1	13	CARDINAL
gujaf-17	143	2	the period 2007-2009	DATE
gujaf-17	143	3	indonesian	NORP
gujaf-17	146	1	2015	DATE
gujaf-17	146	2	nigerian	NORP
gujaf-17	147	1	nine	CARDINAL
gujaf-17	147	2	the period 2006-2012	DATE
gujaf-17	148	1	holthasusen &	ORG
gujaf-17	148	2	1999	DATE
gujaf-17	148	3	seok	ORG
gujaf-17	148	4	lee& kang	ORG
gujaf-17	148	5	2012	DATE
gujaf-17	148	6	seok et al	ORG
gujaf-17	148	7	2012	DATE
gujaf-17	149	1	s&p	ORG
gujaf-17	149	2	1996-2006	DATE
gujaf-17	150	1	hoitash & hoitash	ORG
gujaf-17	150	2	2011	DATE
gujaf-17	150	3	al	ORG
gujaf-17	150	4	1999	DATE
gujaf-17	150	5	1982 to 1984	DATE
gujaf-17	151	1	nigeria	GPE
gujaf-17	151	2	2015	DATE
gujaf-17	151	3	gusau journal of accounting	ORG
gujaf-17	152	1	1, april, 2020	DATE
gujaf-17	152	2	2756	CARDINAL
gujaf-17	154	1	gregg et al	PERSON
gujaf-17	154	2	2011	DATE
gujaf-17	154	3	sigler	PERSON
gujaf-17	154	4	2011	DATE
gujaf-17	154	5	jensen	PERSON
gujaf-17	154	6	1993	DATE
gujaf-17	156	1	grabke-rundell & gomez-mejia	ORG
gujaf-17	156	2	2002	DATE
gujaf-17	159	1	jensen	PERSON
gujaf-17	159	2	1976	DATE
gujaf-17	162	1	3	CARDINAL
gujaf-17	163	1	two	CARDINAL
gujaf-17	163	2	one	CARDINAL
gujaf-17	164	1	nine	CARDINAL
gujaf-17	164	2	9) years	DATE
gujaf-17	164	3	2010	DATE
gujaf-17	164	4	2018	DATE
gujaf-17	165	1	all six	CARDINAL
gujaf-17	165	2	6	CARDINAL
gujaf-17	165	3	gusau journal of accounting	ORG
gujaf-17	166	1	1, april, 2020	DATE
gujaf-17	166	2	2756-665x 13	CARDINAL
gujaf-17	166	3	the nigerian stock exchange	ORG
gujaf-17	166	4	31st december, 2014	DATE
gujaf-17	167	1	11	CARDINAL
gujaf-17	176	1	instowns = institutional	ORG
gujaf-17	176	2	annual	DATE
gujaf-17	176	3	first	ORDINAL
gujaf-17	177	1	1	CARDINAL
gujaf-17	178	1	max	PERSON
gujaf-17	178	2	dev	PERSON
gujaf-17	178	3	8.22 12.76	MONEY
gujaf-17	178	4	gusau journal of accounting	ORG
gujaf-17	179	1	1, april, 2020	DATE
gujaf-17	179	2	2756	CARDINAL
gujaf-17	179	3	2020	DATE
gujaf-17	179	4	1	CARDINAL
gujaf-17	179	5	execomp=	CARDINAL
gujaf-17	179	6	execown=	ORG
gujaf-17	179	7	bcom= board composition	ORG
gujaf-17	179	8	fsize=	DATE
gujaf-17	180	1	#69 million	MONEY
gujaf-17	181	1	#3.9 million	MONEY
gujaf-17	181	2	#405 million	MONEY
gujaf-17	184	1	1.88	CARDINAL
gujaf-17	184	2	.63	LOC
gujaf-17	184	3	30%	PERCENT
gujaf-17	185	1	70%	PERCENT
gujaf-17	185	2	nigeria	GPE
gujaf-17	186	1	40%	PERCENT
gujaf-17	186	2	.00	CARDINAL
gujaf-17	187	1	nigeria	GPE
gujaf-17	187	2	11	CARDINAL
gujaf-17	187	3	9	CARDINAL
gujaf-17	187	4	5	CARDINAL
gujaf-17	188	1	67%	PERCENT
gujaf-17	189	1	91%	PERCENT
gujaf-17	189	2	9%	PERCENT
gujaf-17	190	1	#143 billion	MONEY
gujaf-17	190	2	#824 billion	MONEY
gujaf-17	191	1	roa roe -.32	PERSON
gujaf-17	192	1	1.88 .09 .20 .16 .29	MONEY
gujaf-17	192	2	5	CARDINAL
gujaf-17	192	3	11	CARDINAL
gujaf-17	192	4	1.46	CARDINAL
gujaf-17	192	5	14.24	CARDINAL
gujaf-17	192	6	.93	PRODUCT
gujaf-17	192	7	gusau journal of accounting	ORG
gujaf-17	193	1	1, april, 2020	DATE
gujaf-17	193	2	2756	CARDINAL
gujaf-17	193	3	2	CARDINAL
gujaf-17	193	4	2020	DATE
gujaf-17	193	5	1%	PERCENT
gujaf-17	193	6	5%	PERCENT
gujaf-17	193	7	1.000	CARDINAL
gujaf-17	193	8	1.00	CARDINAL
gujaf-17	193	9	roe .307**	PERSON
gujaf-17	193	10	1.00	CARDINAL
gujaf-17	195	1	1.000	CARDINAL
gujaf-17	195	2	1.000	CARDINAL
gujaf-17	196	1	1.000	CARDINAL
gujaf-17	196	2	.480	CARDINAL
gujaf-17	198	1	1.000	CARDINAL
gujaf-17	200	1	1.000	CARDINAL
gujaf-17	200	2	gusau journal of accounting	ORG
gujaf-17	201	1	1, april, 2020	DATE
gujaf-17	201	2	2756	CARDINAL
gujaf-17	201	3	2	CARDINAL
gujaf-17	202	1	16%	PERCENT
gujaf-17	202	2	nigeria	GPE
gujaf-17	202	3	roe (	ORG
gujaf-17	202	4	31%	PERCENT
gujaf-17	202	5	35%	PERCENT
gujaf-17	202	6	48%	PERCENT
gujaf-17	202	7	5% and 1%	PERCENT
gujaf-17	204	1	about 55%	PERCENT
gujaf-17	205	1	less than 1 and 10	CARDINAL
gujaf-17	206	1	11	CARDINAL
gujaf-17	206	2	less than 1 and 10	CARDINAL
gujaf-17	208	1	3	CARDINAL
gujaf-17	208	2	2020	DATE
gujaf-17	208	3	.177	CARDINAL
gujaf-17	208	4	1.477	CARDINAL
gujaf-17	208	5	1.84 1.76	CARDINAL
gujaf-17	208	6	.085	ORG
gujaf-17	208	7	r2 adj r2 f. statistics	ORG
gujaf-17	209	1	.271	ORG
gujaf-17	210	1	3.40	MONEY
gujaf-17	210	2	.843	DATE
gujaf-17	210	3	7.94 1.58	CARDINAL
gujaf-17	210	4	1.79 1.67	CARDINAL
gujaf-17	210	5	.599	CARDINAL
gujaf-17	210	6	gusau journal of accounting	ORG
gujaf-17	211	1	1, april, 2020	DATE
gujaf-17	211	2	2756	CARDINAL
gujaf-17	212	1	55%	PERCENT
gujaf-17	212	2	nigeria	GPE
gujaf-17	212	3	45%	PERCENT
gujaf-17	213	1	7.94	CARDINAL
gujaf-17	214	1	10%	PERCENT
gujaf-17	214	2	nigeria	GPE
gujaf-17	215	1	every one percent	PERCENT
gujaf-17	215	2	1%	PERCENT
gujaf-17	215	3	nigeria	GPE
gujaf-17	215	4	1.84k	MONEY
gujaf-17	216	1	one	CARDINAL
gujaf-17	216	2	nigeria	GPE
gujaf-17	217	1	jensen & murphy	ORG
gujaf-17	217	2	1990	DATE
gujaf-17	217	3	1994	DATE
gujaf-17	217	4	wallsten	ORG
gujaf-17	217	5	2000	DATE
gujaf-17	217	6	kato & kubo	ORG
gujaf-17	217	7	2004	DATE
gujaf-17	217	8	gregg et al	PERSON
gujaf-17	217	9	2005	DATE
gujaf-17	217	10	ruge-murcia	PERSON
gujaf-17	217	11	2005	DATE
gujaf-17	217	12	2007	DATE
gujaf-17	217	13	2009	DATE
gujaf-17	217	14	2011	DATE
gujaf-17	217	15	ayodele	PERSON
gujaf-17	217	16	2012	DATE
gujaf-17	217	17	2012	DATE
gujaf-17	217	18	2013	DATE
gujaf-17	217	19	kurawa & saidu	ORG
gujaf-17	217	20	2014	DATE
gujaf-17	217	21	2007	DATE
gujaf-17	217	22	duffhues & kabir	ORG
gujaf-17	217	23	2008	DATE
gujaf-17	217	24	tariq	PERSON
gujaf-17	217	25	2010	DATE
gujaf-17	217	26	2011	DATE
gujaf-17	217	27	erick et al	PERSON
gujaf-17	217	28	2014	DATE
gujaf-17	218	1	roe	ORG
gujaf-17	218	2	10%	PERCENT
gujaf-17	218	3	nigeria	GPE
gujaf-17	219	1	every one percent	PERCENT
gujaf-17	219	2	1%	PERCENT
gujaf-17	219	3	nigeria	GPE
gujaf-17	219	4	1.76k	MONEY
gujaf-17	220	1	roe	LAW
gujaf-17	221	1	two	CARDINAL
gujaf-17	221	2	nigeria	GPE
gujaf-17	222	1	gujaf	PERSON
gujaf-17	222	2	gusau journal of accounting	ORG
gujaf-17	223	1	1, april, 2020	DATE
gujaf-17	223	2	2756	CARDINAL
gujaf-17	223	3	jensen & murphy	ORG
gujaf-17	223	4	1990	DATE
gujaf-17	223	5	1994	DATE
gujaf-17	223	6	hall & liebman	ORG
gujaf-17	223	7	1998	DATE
gujaf-17	223	8	wallsten	PERSON
gujaf-17	223	9	2000	DATE
gujaf-17	223	10	kato & kubo	ORG
gujaf-17	223	11	2004	DATE
gujaf-17	223	12	gregg et al	PERSON
gujaf-17	223	13	2005	DATE
gujaf-17	223	14	ruge-murcia	PERSON
gujaf-17	223	15	2005	DATE
gujaf-17	223	16	2007	DATE
gujaf-17	223	17	2009	DATE
gujaf-17	223	18	2011	DATE
gujaf-17	223	19	sigler	PERSON
gujaf-17	223	20	2011	DATE
gujaf-17	223	21	ayodele	PERSON
gujaf-17	223	22	2012	DATE
gujaf-17	223	23	2012	DATE
gujaf-17	223	24	2013	DATE
gujaf-17	223	25	kurawa & saidu	ORG
gujaf-17	223	26	2014	DATE
gujaf-17	223	27	roe	LAW
gujaf-17	223	28	tariq	PERSON
gujaf-17	223	29	2010	DATE
gujaf-17	223	30	2011	DATE
gujaf-17	223	31	erick et al	PERSON
gujaf-17	223	32	2014	DATE
gujaf-17	224	1	-0.1	ORG
gujaf-17	225	1	nigeria	GPE
gujaf-17	225	2	0.1k	MONEY
gujaf-17	227	1	three	CARDINAL
gujaf-17	227	2	nigeria	GPE
gujaf-17	228	1	noe	ORG
gujaf-17	228	2	2002	DATE
gujaf-17	228	3	hartzell & starks	ORG
gujaf-17	228	4	2003	DATE
gujaf-17	228	5	gan et al	PERSON
gujaf-17	228	6	2012	DATE
gujaf-17	228	7	2007	DATE
gujaf-17	228	8	2011	DATE
gujaf-17	229	1	smith &	ORG
gujaf-17	229	2	2013	DATE
gujaf-17	230	1	1%	PERCENT
gujaf-17	231	1	nigeria	GPE
gujaf-17	234	1	gusau journal of accounting	ORG
gujaf-17	235	1	1, april, 2020	DATE
gujaf-17	235	2	2756-665x 19	CARDINAL
gujaf-17	235	3	four	CARDINAL
gujaf-17	235	4	nigeria	GPE
gujaf-17	236	1	1994	DATE
gujaf-17	236	2	nulla	PERSON
gujaf-17	236	3	2013	DATE
gujaf-17	237	1	0.271	CARDINAL
gujaf-17	237	2	0.20	CARDINAL
gujaf-17	238	1	nigeria	GPE
gujaf-17	238	2	0.20k	MONEY
gujaf-17	239	1	nigeria	GPE
gujaf-17	240	1	five	CARDINAL
gujaf-17	240	2	nigeria	GPE
gujaf-17	241	1	holthasusen &	ORG
gujaf-17	241	2	1999	DATE
gujaf-17	241	3	2007	DATE
gujaf-17	241	4	2015	DATE
gujaf-17	241	5	2001	DATE
gujaf-17	241	6	fernandes	PERSON
gujaf-17	241	7	2005	DATE
gujaf-17	241	8	2011	DATE
gujaf-17	243	1	0.089	CARDINAL
gujaf-17	243	2	.80	CARDINAL
gujaf-17	244	1	nigeria	GPE
gujaf-17	244	2	0.80k	MONEY
gujaf-17	246	1	six	CARDINAL
gujaf-17	246	2	nigeria	GPE
gujaf-17	247	1	al	ORG
gujaf-17	247	2	1999	DATE
gujaf-17	247	3	gregg et al	PERSON
gujaf-17	247	4	2011	DATE
gujaf-17	247	5	sigler	PERSON
gujaf-17	247	6	2011	DATE
gujaf-17	247	7	2011	DATE
gujaf-17	247	8	seok et al	PERSON
gujaf-17	247	9	2012	DATE
gujaf-17	248	1	gusau journal of accounting	ORG
gujaf-17	249	1	1, april, 2020	DATE
gujaf-17	249	2	2756	CARDINAL
gujaf-17	249	3	5.1	CARDINAL
gujaf-17	249	4	nigeria	GPE
gujaf-17	251	1	nigeria	GPE
gujaf-17	252	1	nigeria	GPE
gujaf-17	254	1	nigeria	GPE
gujaf-17	255	1	j. (	PERSON
gujaf-17	255	2	2011	DATE
gujaf-17	256	1	kenyan	NORP
gujaf-17	256	2	3(6	CARDINAL
gujaf-17	257	1	antle	PERSON
gujaf-17	257	2	r., & smith, a. (	ORG
gujaf-17	257	3	1986	DATE
gujaf-17	258	1	24(1	CARDINAL
gujaf-17	258	2	1-39	CARDINAL
gujaf-17	259	1	ayodele	PERSON
gujaf-17	259	2	j.c.	PERSON
gujaf-17	259	3	2012	DATE
gujaf-17	261	1	european journal of humanities	ORG
gujaf-17	261	2	17(1	CARDINAL
gujaf-17	261	3	nigeria	GPE
gujaf-17	262	1	issn 2220-9425	PERSON
gujaf-17	262	2	2009	DATE
gujaf-17	264	1	j.e.	ORG
gujaf-17	264	2	w.r.	GPE
gujaf-17	264	3	2001	DATE
gujaf-17	265	1	journal of financial economics	ORG
gujaf-17	265	2	61(2	CARDINAL
gujaf-17	265	3	253	CARDINAL
gujaf-17	266	1	gusau journal of accounting	ORG
gujaf-17	267	1	1, april, 2020	DATE
gujaf-17	267	2	2756	CARDINAL
gujaf-17	267	3	j.e.	GPE
gujaf-17	267	4	holthausen	GPE
gujaf-17	267	5	r.w.	GPE
gujaf-17	267	6	d.f.	GPE
gujaf-17	267	7	1999	DATE
gujaf-17	269	1	journal of financial economics	ORG
gujaf-17	269	2	51	CARDINAL
gujaf-17	269	3	371	CARDINAL
gujaf-17	270	1	conyon m.j.	ORG
gujaf-17	270	2	1994	DATE
gujaf-17	271	1	oxford	NORP
gujaf-17	271	2	56	CARDINAL
gujaf-17	271	3	3	CARDINAL
gujaf-17	272	1	duffhues	PERSON
gujaf-17	272	2	kabir	GPE
gujaf-17	272	3	2008	DATE
gujaf-17	274	1	multinational financial management	ORG
gujaf-17	274	2	18(1	CARDINAL
gujaf-17	275	1	erick t. k	PERSON
gujaf-17	275	2	kefah	GPE
gujaf-17	275	3	b.a.	GPE
gujaf-17	275	4	r.b.	GPE
gujaf-17	275	5	2014	DATE
gujaf-17	276	1	kenya	GPE
gujaf-17	277	1	issn 2222-1697	PERSON
gujaf-17	277	2	2222-2847	CARDINAL
gujaf-17	277	3	5(1	CARDINAL
gujaf-17	278	1	faleye	PERSON
gujaf-17	278	2	r., & hoitash	ORG
gujaf-17	278	3	2011	DATE
gujaf-17	280	1	journal of financial economics	ORG
gujaf-17	280	2	101(1	CARDINAL
gujaf-17	280	3	160	CARDINAL
gujaf-17	281	1	2005	DATE
gujaf-17	283	1	l.m.	GPE
gujaf-17	283	2	& xu	PERSON
gujaf-17	283	3	2012	DATE
gujaf-17	284	1	u.s.	GPE
gujaf-17	285	1	e.a.	GPE
gujaf-17	285	2	2011	DATE
gujaf-17	286	1	dutch	NORP
gujaf-17	287	1	amsterdam business school	ORG
gujaf-17	288	1	a., & gomez-mejia	ORG
gujaf-17	288	2	l. r.	PERSON
gujaf-17	288	3	2002	DATE
gujaf-17	289	1	12	CARDINAL
gujaf-17	289	2	1	CARDINAL
gujaf-17	289	3	323	CARDINAL
gujaf-17	290	1	gregg	PERSON
gujaf-17	290	2	jewell, s., & tonks	ORG
gujaf-17	290	3	i. (	PERSON
gujaf-17	290	4	2011	DATE
gujaf-17	292	1	university of bristol	ORG
gujaf-17	293	1	g.	PERSON
gujaf-17	293	2	2013	DATE
gujaf-17	295	1	tilburg university	ORG
gujaf-17	296	1	hartzell	ORG
gujaf-17	296	2	j.c.	GPE
gujaf-17	296	3	& starks	ORG
gujaf-17	296	4	l.	GPE
gujaf-17	296	5	2002	DATE
gujaf-17	297	1	58	DATE
gujaf-17	297	2	2351	CARDINAL
gujaf-17	298	1	hassan	PERSON
gujaf-17	298	2	s. u.	PERSON
gujaf-17	298	3	2011	DATE
gujaf-17	299	1	nigerian	NORP
gujaf-17	299	2	1(26	CARDINAL
gujaf-17	299	3	12-19	CARDINAL
gujaf-17	299	4	gusau journal of accounting	ORG
gujaf-17	300	1	1, april, 2020	DATE
gujaf-17	300	2	2756	CARDINAL
gujaf-17	300	3	v.m.	PERSON
gujaf-17	301	1	2007	DATE
gujaf-17	303	1	aarhus school of business	ORG
gujaf-17	303	2	aarhus university	ORG
gujaf-17	304	1	ibrahim	PERSON
gujaf-17	304	2	2011	DATE
gujaf-17	305	1	nigeria	GPE
gujaf-17	306	1	ahmadu bello university	ORG
gujaf-17	306	2	zaria.	PERSON
gujaf-17	307	1	jensen	PERSON
gujaf-17	307	2	m.c. & murphy	ORG
gujaf-17	307	3	k.j.	GPE
gujaf-17	307	4	1990	DATE
gujaf-17	309	1	225	CARDINAL
gujaf-17	310	1	kato	PERSON
gujaf-17	310	2	t., & kubo	ORG
gujaf-17	310	3	k.	PERSON
gujaf-17	310	4	2004	DATE
gujaf-17	311	1	japan	GPE
gujaf-17	312	1	japanese	NORP
gujaf-17	312	2	20	CARDINAL
gujaf-17	312	3	1-19	DATE
gujaf-17	313	1	kim	PERSON
gujaf-17	313	2	k. a.	PERSON
gujaf-17	313	3	j. r	PERSON
gujaf-17	313	4	2007	DATE
gujaf-17	315	1	second	ORDINAL
gujaf-17	316	1	newjersey	PERSON
gujaf-17	316	2	pearson prentice hall	PERSON
gujaf-17	317	1	n., & faisal	ORG
gujaf-17	318	1	2007	DATE
gujaf-17	319	1	dan kompensasi	PERSON
gujaf-17	319	2	dan perbankan	PERSON
gujaf-17	319	3	2	CARDINAL
gujaf-17	319	4	213	CARDINAL
gujaf-17	320	1	kurawa	PERSON
gujaf-17	320	2	j.m.	GPE
gujaf-17	320	3	2014	DATE
gujaf-17	321	1	nigeria	GPE
gujaf-17	321	2	researchjournali’s	ORG
gujaf-17	321	3	2(3	CARDINAL
gujaf-17	322	1	w., & huntsman	ORG
gujaf-17	322	2	b.	PERSON
gujaf-17	322	3	1970	DATE
gujaf-17	324	1	american	NORP
gujaf-17	324	2	60	CARDINAL
gujaf-17	324	3	710	CARDINAL
gujaf-17	326	1	2015	CARDINAL
gujaf-17	327	1	nigeria	GPE
gujaf-17	328	1	ahmadu bello university	ORG
gujaf-17	328	2	zaria	PERSON
gujaf-17	329	1	noe	PERSON
gujaf-17	329	2	t.h.	PERSON
gujaf-17	329	3	2002	DATE
gujaf-17	330	1	15	CARDINAL
gujaf-17	330	2	289	CARDINAL
gujaf-17	330	3	y.m.	GPE
gujaf-17	330	4	2013	DATE
gujaf-17	331	1	american	NORP
gujaf-17	331	2	management1(1	PRODUCT
gujaf-17	331	3	01	CARDINAL
gujaf-17	332	1	ozkan	ORG
gujaf-17	332	2	n.	PERSON
gujaf-17	332	3	2007	DATE
gujaf-17	333	1	uk panel data‟ journal	ORG
gujaf-17	334	1	ruge-murcia	PERSON
gujaf-17	334	2	2005	DATE
gujaf-17	335	1	canada	GPE
gujaf-17	336	1	canada	GPE
gujaf-17	336	2	seok	ORG
gujaf-17	336	3	w.	PERSON
gujaf-17	336	4	lee	GPE
gujaf-17	336	5	h.g.	GPE
gujaf-17	336	6	2012	DATE
gujaf-17	338	1	sigler	PERSON
gujaf-17	338	2	k. j.	PERSON
gujaf-17	338	3	2011	DATE
gujaf-17	340	1	31	CARDINAL
gujaf-17	340	2	g.s.	GPE
gujaf-17	340	3	2013	DATE
gujaf-17	342	1	gusau journal of accounting	ORG
gujaf-17	343	1	1, april, 2020	DATE
gujaf-17	343	2	2756	CARDINAL
gujaf-17	343	3	rahmawati	ORG
gujaf-17	343	4	w., & buchdadi	ORG
gujaf-17	343	5	a.d.	GPE
gujaf-17	343	6	2011	DATE
gujaf-17	344	1	indonesia	GPE
gujaf-17	345	1	tariq	PERSON
gujaf-17	345	2	2010	DATE
gujaf-17	348	1	wallsten	ORG
gujaf-17	348	2	s.j.	PERSON
gujaf-17	349	1	2000	DATE
gujaf-17	351	1	standford institute	ORG