id	sid	eid	entity	type
gujaf-177	1	1	gusau journal of accounting	ORG
gujaf-177	1	2	3	CARDINAL
gujaf-177	1	3	3, october	DATE
gujaf-177	1	4	2022	CARDINAL
gujaf-177	1	5	3	CARDINAL
gujaf-177	1	6	3, october	DATE
gujaf-177	1	7	2022	CARDINAL
gujaf-177	1	8	2756-665x	CARDINAL
gujaf-177	1	9	social sciences	ORG
gujaf-177	1	10	federal university gusau	ORG
gujaf-177	1	11	zamfara state	GPE
gujaf-177	1	12	gusau journal of accounting	ORG
gujaf-177	1	13	3	CARDINAL
gujaf-177	1	14	3, october	DATE
gujaf-177	1	15	2022 ii	CARDINAL
gujaf-177	2	1	3	CARDINAL
gujaf-177	2	2	3 october	DATE
gujaf-177	2	3	2022	CARDINAL
gujaf-177	2	4	2756-665x	CARDINAL
gujaf-177	2	5	social sciences	ORG
gujaf-177	2	6	federal university gusau	ORG
gujaf-177	2	7	zamfara state	GPE
gujaf-177	3	1	ahmadu bello university press limited	ORG
gujaf-177	3	2	zaria kaduna	PERSON
gujaf-177	3	3	nigeria	GPE
gujaf-177	4	1	08065949711	CARDINAL
gujaf-177	4	2	069-879121	CARDINAL
gujaf-177	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-177	5	2	3	CARDINAL
gujaf-177	5	3	3, october	DATE
gujaf-177	5	4	2022	CARDINAL
gujaf-177	5	5	shehu usman hassan department	PERSON
gujaf-177	6	1	muhammad mustapha	PERSON
gujaf-177	6	2	ahmadu bello university	ORG
gujaf-177	6	3	zaria	PERSON
gujaf-177	6	4	kaduna state	GPE
gujaf-177	7	1	umar farouk	PERSON
gujaf-177	7	2	federal university gusau	ORG
gujaf-177	7	3	zamfara state	GPE
gujaf-177	8	1	modu kumshe department of accounting	ORG
gujaf-177	8	2	university of maiduguri	ORG
gujaf-177	8	3	borno	GPE
gujaf-177	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-177	9	2	paul university	ORG
gujaf-177	10	1	prof kabir tahir hamid	PERSON
gujaf-177	10	2	bayero university	ORG
gujaf-177	10	3	kano	ORG
gujaf-177	11	1	prof	PERSON
gujaf-177	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-177	12	2	university of jos	ORG
gujaf-177	13	1	clifford ofurum department of accounting	ORG
gujaf-177	13	2	university of portharcourt	ORG
gujaf-177	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-177	15	2	ahmadu bello university	ORG
gujaf-177	15	3	zaria	PERSON
gujaf-177	16	1	prof	PERSON
gujaf-177	17	1	yusuf	PERSON
gujaf-177	18	1	b. rahman	PERSON
gujaf-177	18	2	lagos state university	ORG
gujaf-177	18	3	lagos stat gusau journal of accounting	ORG
gujaf-177	19	1	3	CARDINAL
gujaf-177	19	2	3, october	DATE
gujaf-177	19	3	2022	CARDINAL
gujaf-177	20	1	suleiman a. s. aruwa	PERSON
gujaf-177	20	2	nasarawa state university	ORG
gujaf-177	20	3	keffi	GPE
gujaf-177	22	1	muhammad junaidu	PERSON
gujaf-177	22	2	kurawa department of accounting	ORG
gujaf-177	22	3	university kano	ORG
gujaf-177	24	1	muhammad habibu sabari department	PERSON
gujaf-177	24	2	ahmadu bello university	ORG
gujaf-177	24	3	zaria	PERSON
gujaf-177	24	4	prof	PERSON
gujaf-177	25	1	okpanachi joshua department of accounting	ORG
gujaf-177	25	2	nigerian defence academy	ORG
gujaf-177	25	3	kaduna	GPE
gujaf-177	26	1	hassan ibrahim department	PERSON
gujaf-177	26	2	ibb university	ORG
gujaf-177	26	3	niger state	GPE
gujaf-177	27	1	prof	PERSON
gujaf-177	28	1	mary okwo department of accounting	ORG
gujaf-177	28	2	enugu state university of science and technology	ORG
gujaf-177	30	1	muhammad aminu	PERSON
gujaf-177	30	2	bayero university	ORG
gujaf-177	30	3	kano	ORG
gujaf-177	31	1	prof	PERSON
gujaf-177	32	1	ahmadu bello department of accounting	ORG
gujaf-177	32	2	ahmadu bello university	ORG
gujaf-177	32	3	zaria	PERSON
gujaf-177	33	1	prof	PERSON
gujaf-177	34	1	musa yelwa abubakar department	PERSON
gujaf-177	34	2	usmanu danfodiyo university	ORG
gujaf-177	34	3	sokoto state	ORG
gujaf-177	35	1	prof	ORG
gujaf-177	36	1	salisu abubakar department of accounting	ORG
gujaf-177	36	2	ahmadu bello university	ORG
gujaf-177	36	3	zaria	PERSON
gujaf-177	36	4	kaduna state	GPE
gujaf-177	37	1	isaq	PERSON
gujaf-177	37	2	samaila department of accounting	ORG
gujaf-177	37	3	bayero university	ORG
gujaf-177	38	1	prof	PERSON
gujaf-177	39	1	fatima	PERSON
gujaf-177	39	2	university of maiduguri	ORG
gujaf-177	39	3	borno state	ORG
gujaf-177	40	1	gusau journal of accounting	ORG
gujaf-177	40	2	3	CARDINAL
gujaf-177	40	3	3, october	DATE
gujaf-177	40	4	2022	CARDINAL
gujaf-177	40	5	sunusi sa'ad	PERSON
gujaf-177	40	6	dutse	GPE
gujaf-177	40	7	jigawa state	GPE
gujaf-177	41	1	nasiru a. ka’oje	PERSON
gujaf-177	41	2	usmanu danfodiyo university	ORG
gujaf-177	41	3	sokoto	PERSON
gujaf-177	42	1	aminu abdullahi department of accounting	ORG
gujaf-177	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-177	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-177	43	2	nigerian defence academy	ORG
gujaf-177	43	3	kaduna state	GPE
gujaf-177	44	1	dr.	PERSON
gujaf-177	44	2	saidu adamu department of accounting	ORG
gujaf-177	45	1	dr.	PERSON
gujaf-177	45	2	nasiru yunusa department	PERSON
gujaf-177	45	3	ahmadu bello university	ORG
gujaf-177	45	4	zaria	PERSON
gujaf-177	46	1	aisha	PERSON
gujaf-177	46	2	muhammad department	PERSON
gujaf-177	46	3	ahmadu bello university	ORG
gujaf-177	46	4	zaria	PERSON
gujaf-177	47	1	lawal muhammad	PERSON
gujaf-177	47	2	ahmadu bello university	ORG
gujaf-177	47	3	zaria	PERSON
gujaf-177	48	1	farouk	PERSON
gujaf-177	48	2	american university of nigeria	ORG
gujaf-177	48	3	yola	ORG
gujaf-177	49	1	bashir umar farouk	PERSON
gujaf-177	49	2	federal university gusau	ORG
gujaf-177	49	3	zamfara state	GPE
gujaf-177	50	1	dr emmanuel omokhuale department	PERSON
gujaf-177	50	2	federal university gusau	ORG
gujaf-177	51	1	state gusau journal of accounting	ORG
gujaf-177	51	2	3	CARDINAL
gujaf-177	51	3	3, october	DATE
gujaf-177	51	4	2022	CARDINAL
gujaf-177	51	5	vi advisory board	ORG
gujaf-177	52	1	kabiru isah	PERSON
gujaf-177	52	2	bayero university kano	ORG
gujaf-177	53	1	bashir	PERSON
gujaf-177	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-177	53	3	sokoto state	ORG
gujaf-177	55	1	muhammad tanko	PERSON
gujaf-177	55	2	kaduna state university	ORG
gujaf-177	55	3	kaduna	GPE
gujaf-177	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-177	56	2	sokoto state	ORG
gujaf-177	58	1	aliyu sulaiman kantudu	PERSON
gujaf-177	58	2	university kano	ORG
gujaf-177	59	1	usman muhammad adam	PERSON
gujaf-177	59	2	federal university gusau	ORG
gujaf-177	59	3	zamfara state	GPE
gujaf-177	60	1	gusau journal of accounting	ORG
gujaf-177	60	2	3	CARDINAL
gujaf-177	60	3	3, october	DATE
gujaf-177	60	4	2022	CARDINAL
gujaf-177	60	5	gusau journal of accounting	ORG
gujaf-177	61	1	two	CARDINAL
gujaf-177	61	2	april and october annually	DATE
gujaf-177	62	1	the department of accounting	ORG
gujaf-177	62	2	social sciences	ORG
gujaf-177	62	3	federal university gusau	ORG
gujaf-177	62	4	zamfara state	GPE
gujaf-177	62	5	nigeria	GPE
gujaf-177	62	6	islamic finance	ORG
gujaf-177	62	7	islamic	NORP
gujaf-177	63	1	english	LANGUAGE
gujaf-177	64	1	more than 15	CARDINAL
gujaf-177	64	2	a4	ORG
gujaf-177	64	3	1.5	CARDINAL
gujaf-177	64	4	12	CARDINAL
gujaf-177	65	1	25 percent	PERCENT
gujaf-177	66	1	5000	CARDINAL
gujaf-177	66	2	more than 250	CARDINAL
gujaf-177	66	3	four	CARDINAL
gujaf-177	67	1	apa 7th	PRODUCT
gujaf-177	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-177	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-177	69	2	3	CARDINAL
gujaf-177	69	3	3, october	DATE
gujaf-177	69	4	2022	CARDINAL
gujaf-177	73	1	fcmb	PERSON
gujaf-177	73	2	7278465011	DATE
gujaf-177	73	3	gusau journal of accounting	ORG
gujaf-177	73	4	federal university gusau	ORG
gujaf-177	73	5	zamfara state	GPE
gujaf-177	75	1	+2348069393824	DATE
gujaf-177	75	2	journals.gujaf.com.ng	ORG
gujaf-177	75	3	mailto:05@gmail.com	ORG
gujaf-177	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-177	77	1	3	CARDINAL
gujaf-177	77	2	3, october	DATE
gujaf-177	77	3	2022	CARDINAL
gujaf-177	77	4	nigeria	GPE
gujaf-177	77	5	anas idris abdulwahab	PERSON
gujaf-177	77	6	hussaini bala ph.d	PERSON
gujaf-177	77	7	mansur lubabah kwambo	PERSON
gujaf-177	77	8	ph.d	ORG
gujaf-177	77	9	1	CARDINAL
gujaf-177	77	10	yayuk ngesti	ORG
gujaf-177	77	11	17	CARDINAL
gujaf-177	78	1	musa ibrahim dauda	PERSON
gujaf-177	78	2	ibrahim adagye dauda	PERSON
gujaf-177	78	3	35	CARDINAL
gujaf-177	78	4	nigeria	GPE
gujaf-177	78	5	olabode olutola	PERSON
gujaf-177	78	6	49	DATE
gujaf-177	78	7	nigeria	GPE
gujaf-177	78	8	james terkende	PERSON
gujaf-177	78	9	dele ikese karim 67	PERSON
gujaf-177	78	10	nigeria	GPE
gujaf-177	78	11	kassim busari	PERSON
gujaf-177	78	12	ishaya luka chechet ph.d	PERSON
gujaf-177	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-177	78	14	87	DATE
gujaf-177	79	1	olutimi	PERSON
gujaf-177	79	2	ph.d, &adeboye	ORG
gujaf-177	79	3	emmanuel sanmi	PERSON
gujaf-177	79	4	101	CARDINAL
gujaf-177	79	5	nigeria	GPE
gujaf-177	79	6	mark david kantiyok	PERSON
gujaf-177	79	7	117	CARDINAL
gujaf-177	79	8	3	CARDINAL
gujaf-177	79	9	3, october	DATE
gujaf-177	79	10	2022	CARDINAL
gujaf-177	79	11	nigeria	GPE
gujaf-177	79	12	mary seansu lazarus	PERSON
gujaf-177	79	13	nurradden usman miko ph.d	PERSON
gujaf-177	79	14	ph.d	NORP
gujaf-177	79	15	140	CARDINAL
gujaf-177	79	16	nigeria	GPE
gujaf-177	79	17	ahmad adamu ibrahim	PERSON
gujaf-177	79	18	ahmad rufa’i adamu	PERSON
gujaf-177	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-177	79	20	158	CARDINAL
gujaf-177	79	21	nigerian	NORP
gujaf-177	79	22	ph.d	NORP
gujaf-177	79	23	misbahu	PERSON
gujaf-177	79	24	abubakar muhammad	PERSON
gujaf-177	79	25	175	CARDINAL
gujaf-177	79	26	nigeria	GPE
gujaf-177	79	27	ahmad muhammad ahmad	PERSON
gujaf-177	79	28	shehu usman hassan ph.d	PERSON
gujaf-177	79	29	abubakar abubakar	PERSON
gujaf-177	79	30	192	CARDINAL
gujaf-177	79	31	nigeria	GPE
gujaf-177	79	32	joseph kayode	PERSON
gujaf-177	79	33	joseph adeyinka ph.d	PERSON
gujaf-177	79	34	adewale abass	PERSON
gujaf-177	79	35	kayode ph.d	PERSON
gujaf-177	79	36	205	CARDINAL
gujaf-177	79	37	suleiman ph.	PERSON
gujaf-177	80	1	ph.d	ORG
gujaf-177	80	2	224	CARDINAL
gujaf-177	81	1	3	CARDINAL
gujaf-177	81	2	3, october	DATE
gujaf-177	81	3	2022	CARDINAL
gujaf-177	81	4	nigeria	GPE
gujaf-177	81	5	anas idris	PERSON
gujaf-177	81	6	national identity management commission	ORG
gujaf-177	81	7	kaduna	GPE
gujaf-177	81	8	nigeria	GPE
gujaf-177	82	1	hussaini bala ph.d	PERSON
gujaf-177	82	2	economics tishk international university	ORG
gujaf-177	82	3	erbil	GPE
gujaf-177	82	4	kurdistan	GPE
gujaf-177	82	5	iraq	GPE
gujaf-177	83	1	mansur lubabah	PERSON
gujaf-177	83	2	ph.d department of	ORG
gujaf-177	83	3	kaduna state university	ORG
gujaf-177	83	4	kaduna	GPE
gujaf-177	83	5	nigeria	GPE
gujaf-177	84	1	abubakar adamu department of	ORG
gujaf-177	84	2	kaduna state university	ORG
gujaf-177	84	3	kaduna	GPE
gujaf-177	84	4	nigeria	GPE
gujaf-177	89	1	13	CARDINAL
gujaf-177	89	2	the period 2012	DATE
gujaf-177	89	3	2021	CARDINAL
gujaf-177	92	1	bfl	PERSON
gujaf-177	93	1	nigeria	GPE
gujaf-177	96	1	gusau journal of accounting	ORG
gujaf-177	96	2	3	CARDINAL
gujaf-177	96	3	3, october	DATE
gujaf-177	96	4	2022	CARDINAL
gujaf-177	96	5	2 1	DATE
gujaf-177	98	1	mohammed, gugong & ayuba	ORG
gujaf-177	98	2	2022	CARDINAL
gujaf-177	99	1	mohammed, gugong & ayuba	ORG
gujaf-177	99	2	2022	CARDINAL
gujaf-177	99	3	tanko	ORG
gujaf-177	99	4	siyanbola	ORG
gujaf-177	99	5	bako & dotun	ORG
gujaf-177	99	6	2021	CARDINAL
gujaf-177	99	7	2017	DATE
gujaf-177	100	1	modigliani	PERSON
gujaf-177	100	2	miller	ORG
gujaf-177	100	3	1958	DATE
gujaf-177	100	4	jensen & meckling	ORG
gujaf-177	100	5	1976	DATE
gujaf-177	100	6	myers & majuf	ORG
gujaf-177	100	7	1984	DATE
gujaf-177	101	1	2017	CARDINAL
gujaf-177	101	2	2015	DATE
gujaf-177	101	3	abdel-jalil	PERSON
gujaf-177	101	4	2014	DATE
gujaf-177	101	5	2013	DATE
gujaf-177	102	1	nigerian	NORP
gujaf-177	102	2	dmbs	ORG
gujaf-177	102	3	nigeria	GPE
gujaf-177	102	4	the years	DATE
gujaf-177	102	5	abdulwahab	PERSON
gujaf-177	102	6	2021	DATE
gujaf-177	103	1	2018	DATE
gujaf-177	103	2	skye bank plc	ORG
gujaf-177	103	3	polaris bank plc	ORG
gujaf-177	103	4	2018	DATE
gujaf-177	103	5	2014	DATE
gujaf-177	105	1	2017	CARDINAL
gujaf-177	105	2	hassan & muhammad	ORG
gujaf-177	105	3	2016	DATE
gujaf-177	105	4	siddik	ORG
gujaf-177	105	5	kabiraj & joghee	ORG
gujaf-177	105	6	2016	DATE
gujaf-177	105	7	adesina	ORG
gujaf-177	105	8	michael & adesina	ORG
gujaf-177	105	9	2015	DATE
gujaf-177	105	10	sultan & adam	ORG
gujaf-177	105	11	2015	DATE
gujaf-177	107	1	andabai	PERSON
gujaf-177	107	2	2018	DATE
gujaf-177	107	3	nigeria	GPE
gujaf-177	107	4	gusau journal of accounting	ORG
gujaf-177	108	1	3	CARDINAL
gujaf-177	108	2	3, october	DATE
gujaf-177	108	3	2022 3	CARDINAL
gujaf-177	109	1	abdulla	PERSON
gujaf-177	109	2	2017	CARDINAL
gujaf-177	109	3	uae	GPE
gujaf-177	111	1	dahiru	PERSON
gujaf-177	111	2	2016	DATE
gujaf-177	111	3	nigeria	GPE
gujaf-177	112	1	ajibola	PERSON
gujaf-177	112	2	2018	DATE
gujaf-177	112	3	nigeria	GPE
gujaf-177	113	1	2018	DATE
gujaf-177	113	2	nigeria	GPE
gujaf-177	115	1	baron & kenny	ORG
gujaf-177	115	2	1986	DATE
gujaf-177	116	1	bfl	PERSON
gujaf-177	116	2	nigeria	GPE
gujaf-177	118	1	bfl	PERSON
gujaf-177	118	2	nigeria	GPE
gujaf-177	120	1	tanko	ORG
gujaf-177	120	2	siyanbola	ORG
gujaf-177	120	3	bako & dotun	ORG
gujaf-177	120	4	2021	CARDINAL
gujaf-177	120	5	2017	DATE
gujaf-177	120	6	juma	PERSON
gujaf-177	120	7	2010	DATE
gujaf-177	121	1	nigerian	NORP
gujaf-177	122	1	nigeria	GPE
gujaf-177	122	2	2012-2021	DATE
gujaf-177	122	3	nigerian	NORP
gujaf-177	122	4	skye bank plc	ORG
gujaf-177	122	5	polaris bank plc	ORG
gujaf-177	122	6	2018	DATE
gujaf-177	123	1	3	CARDINAL
gujaf-177	123	2	3, october	DATE
gujaf-177	123	3	2022	CARDINAL
gujaf-177	123	4	nigeria	GPE
gujaf-177	125	1	nigeria	GPE
gujaf-177	126	1	iii.	PERSON
gujaf-177	126	2	nigeria	GPE
gujaf-177	127	1	nigeria	GPE
gujaf-177	128	1	2	CARDINAL
gujaf-177	133	1	2.1	CARDINAL
gujaf-177	133	2	basit	ORG
gujaf-177	133	3	irwan	PERSON
gujaf-177	133	4	2017	CARDINAL
gujaf-177	134	1	chechet	PERSON
gujaf-177	134	2	2014	DATE
gujaf-177	134	3	annual	DATE
gujaf-177	134	4	the nigerian stock exchange	ORG
gujaf-177	135	1	2012	DATE
gujaf-177	135	2	ghanian	NORP
gujaf-177	135	3	11 years	DATE
gujaf-177	137	1	2012	DATE
gujaf-177	137	2	10	CARDINAL
gujaf-177	137	3	sri lankan	ORG
gujaf-177	137	4	the period of 8 years	DATE
gujaf-177	140	1	nigeria	GPE
gujaf-177	141	1	gusau journal of accounting	ORG
gujaf-177	141	2	3	CARDINAL
gujaf-177	141	3	3, october	DATE
gujaf-177	141	4	2022	CARDINAL
gujaf-177	141	5	2.2	CARDINAL
gujaf-177	141	6	2018	DATE
gujaf-177	142	1	basit	PERSON
gujaf-177	142	2	irwan	PERSON
gujaf-177	142	3	2017	CARDINAL
gujaf-177	142	4	malaysian	NORP
gujaf-177	144	1	shaba	ORG
gujaf-177	144	2	yaaba	GPE
gujaf-177	144	3	2016	DATE
gujaf-177	144	4	10 years	DATE
gujaf-177	144	5	nigeria	GPE
gujaf-177	146	1	multiple linear	ORG
gujaf-177	147	1	2015	DATE
gujaf-177	148	1	amos	PERSON
gujaf-177	148	2	francis	PERSON
gujaf-177	148	3	2014	DATE
gujaf-177	148	4	nigeria	GPE
gujaf-177	149	1	maina	PERSON
gujaf-177	149	2	ishmail	PERSON
gujaf-177	149	3	2014	DATE
gujaf-177	149	4	the period 10 years	DATE
gujaf-177	150	1	nairobi	GPE
gujaf-177	152	1	nigeria	GPE
gujaf-177	153	1	2.3	CARDINAL
gujaf-177	153	2	2009	DATE
gujaf-177	154	1	kahveci & wolfs	ORG
gujaf-177	154	2	2019	DATE
gujaf-177	154	3	miller & kusyk	ORG
gujaf-177	154	4	2010	DATE
gujaf-177	155	1	arumona & omotayo	ORG
gujaf-177	155	2	2019	DATE
gujaf-177	155	3	kahveci & wolfs	ORG
gujaf-177	155	4	2019	DATE
gujaf-177	155	5	akhtar & liu	ORG
gujaf-177	155	6	2018	DATE
gujaf-177	155	7	miller & kusyk	ORG
gujaf-177	155	8	2010	DATE
gujaf-177	156	1	annual	DATE
gujaf-177	156	2	nigerian stock exchange	ORG
gujaf-177	157	1	pereira	PERSON
gujaf-177	157	2	filipe	PERSON
gujaf-177	157	3	2018	DATE
gujaf-177	157	4	portuguese	NORP
gujaf-177	158	1	276	CARDINAL
gujaf-177	159	1	3	CARDINAL
gujaf-177	159	2	3, october	DATE
gujaf-177	159	3	2022	CARDINAL
gujaf-177	159	4	6	CARDINAL
gujaf-177	160	1	nigeria	GPE
gujaf-177	161	1	2.4	CARDINAL
gujaf-177	161	2	liu	PERSON
gujaf-177	161	3	2011	DATE
gujaf-177	162	1	muhammad & kurawa	ORG
gujaf-177	162	2	2021	DATE
gujaf-177	164	1	liuraman	PERSON
gujaf-177	164	2	dabari	ORG
gujaf-177	164	3	2020	DATE
gujaf-177	164	4	nigeria	GPE
gujaf-177	164	5	the period of 5 years	DATE
gujaf-177	167	1	iqbal	PERSON
gujaf-177	167	2	javed	PERSON
gujaf-177	167	3	2017	DATE
gujaf-177	167	4	pakistan	GPE
gujaf-177	168	1	nigeria	GPE
gujaf-177	169	1	nigeria	GPE
gujaf-177	170	1	myers	ORG
gujaf-177	170	2	1984	DATE
gujaf-177	170	3	berle, & means	ORG
gujaf-177	170	4	1932	DATE
gujaf-177	172	1	3	CARDINAL
gujaf-177	172	2	3, october	DATE
gujaf-177	172	3	2022 7	DATE
gujaf-177	177	1	3	CARDINAL
gujaf-177	177	2	between two or more variables	CARDINAL
gujaf-177	177	3	2016	DATE
gujaf-177	178	1	nigeria	GPE
gujaf-177	178	2	2012	DATE
gujaf-177	178	3	2021	CARDINAL
gujaf-177	179	1	polaris bank plc	ORG
gujaf-177	179	2	2012 to 2018	DATE
gujaf-177	180	1	13	CARDINAL
gujaf-177	181	1	3	CARDINAL
gujaf-177	181	2	2022) &	ORG
gujaf-177	181	3	farouk	PERSON
gujaf-177	181	4	yusuf	PERSON
gujaf-177	182	1	dania	PERSON
gujaf-177	182	2	2015	CARDINAL
gujaf-177	183	1	mohammed et al.	PERSON
gujaf-177	183	2	2022	CARDINAL
gujaf-177	183	3	adam (2015	ORG
gujaf-177	184	1	mohammed et al.	PERSON
gujaf-177	184	2	2022	CARDINAL
gujaf-177	184	3	adewunmi	GPE
gujaf-177	184	4	adewunmi	PERSON
gujaf-177	184	5	2017	CARDINAL
gujaf-177	184	6	2021	CARDINAL
gujaf-177	184	7	fa	ORG
gujaf-177	184	8	bala	PERSON
gujaf-177	184	9	2015	CARDINAL
gujaf-177	184	10	anan	GPE
gujaf-177	184	11	acca	GPE
gujaf-177	184	12	ican gusau journal of accounting	ORG
gujaf-177	184	13	3	CARDINAL
gujaf-177	184	14	3, october	DATE
gujaf-177	184	15	2022	CARDINAL
gujaf-177	184	16	years	DATE
gujaf-177	185	1	abdulwahab	PERSON
gujaf-177	185	2	bala	PERSON
gujaf-177	185	3	kwanbo	ORG
gujaf-177	185	4	2022	CARDINAL
gujaf-177	185	5	2014	DATE
gujaf-177	186	1	abdulwahab et al.	PERSON
gujaf-177	186	2	2022	CARDINAL
gujaf-177	186	3	2014	DATE
gujaf-177	187	1	yahaya	PERSON
gujaf-177	187	2	2022	CARDINAL
gujaf-177	188	1	2022	CARDINAL
gujaf-177	188	2	2022	CARDINAL
gujaf-177	190	1	bfl = board	ORG
gujaf-177	191	1	bfl	PERSON
gujaf-177	191	2	fa	ORG
gujaf-177	191	3	fsiz	GPE
gujaf-177	193	1	13	CARDINAL
gujaf-177	193	2	10 years	DATE
gujaf-177	193	3	gusau journal of accounting	ORG
gujaf-177	193	4	3	CARDINAL
gujaf-177	193	5	3, october	DATE
gujaf-177	193	6	2022	CARDINAL
gujaf-177	193	7	4.1	CARDINAL
gujaf-177	194	1	max	PERSON
gujaf-177	196	1	dev.	PERSON
gujaf-177	196	2	130	CARDINAL
gujaf-177	196	3	0.1837	ORG
gujaf-177	196	4	0.0652	MONEY
gujaf-177	196	5	130	CARDINAL
gujaf-177	196	6	130	CARDINAL
gujaf-177	196	7	130	CARDINAL
gujaf-177	196	8	24.2845	CARDINAL
gujaf-177	196	9	130	CARDINAL
gujaf-177	196	10	130	CARDINAL
gujaf-177	196	11	0.3834	MONEY
gujaf-177	196	12	13	CARDINAL
gujaf-177	196	13	4.1	CARDINAL
gujaf-177	196	14	41.3%	PERCENT
gujaf-177	196	15	24.2%	PERCENT
gujaf-177	196	16	7.5%	PERCENT
gujaf-177	196	17	74.5%	PERCENT
gujaf-177	197	1	0.1388	GPE
gujaf-177	197	2	0.0652	CARDINAL
gujaf-177	198	1	0.0012	CARDINAL
gujaf-177	198	2	0.1837	ORG
gujaf-177	199	1	defr	PERSON
gujaf-177	199	2	0.8500	CARDINAL
gujaf-177	199	3	1.0616	CARDINAL
gujaf-177	200	1	0.0236	CARDINAL
gujaf-177	200	2	3.0509	MONEY
gujaf-177	201	1	3.10%	PERCENT
gujaf-177	201	2	dmbs	ORG
gujaf-177	202	1	0.2302	CARDINAL
gujaf-177	203	1	0.0000	CARDINAL
gujaf-177	203	2	0.8789	CARDINAL
gujaf-177	204	1	4.2	CARDINAL
gujaf-177	204	2	defr bfl fa	PERSON
gujaf-177	204	3	1.0000	CARDINAL
gujaf-177	204	4	0.0596	CARDINAL
gujaf-177	204	5	0.0571	CARDINAL
gujaf-177	204	6	1.0000	MONEY
gujaf-177	205	1	0.0200	CARDINAL
gujaf-177	205	2	0.0350	CARDINAL
gujaf-177	205	3	0.0047	CARDINAL
gujaf-177	205	4	13	CARDINAL
gujaf-177	205	5	4.2	CARDINAL
gujaf-177	205	6	nigeria	GPE
gujaf-177	206	1	nigeria	GPE
gujaf-177	208	1	gusau journal of accounting	ORG
gujaf-177	208	2	3	CARDINAL
gujaf-177	208	3	3, october	DATE
gujaf-177	208	4	2022	CARDINAL
gujaf-177	208	5	4.3	CARDINAL
gujaf-177	208	6	1.25	CARDINAL
gujaf-177	208	7	1.18	CARDINAL
gujaf-177	208	8	1.13	CARDINAL
gujaf-177	208	9	1.09	CARDINAL
gujaf-177	208	10	0.9188	MONEY
gujaf-177	208	11	1.04	CARDINAL
gujaf-177	209	1	1.12	CARDINAL
gujaf-177	209	2	1.29	CARDINAL
gujaf-177	209	3	0.2568 hausman	PERSON
gujaf-177	210	1	0.0459	CARDINAL
gujaf-177	210	2	13	CARDINAL
gujaf-177	210	3	4.3	CARDINAL
gujaf-177	210	4	1.29	CARDINAL
gujaf-177	211	1	two	CARDINAL
gujaf-177	211	2	2	CARDINAL
gujaf-177	212	1	hausman	PERSON
gujaf-177	213	1	0.0459	CARDINAL
gujaf-177	215	1	up to 6	CARDINAL
gujaf-177	215	2	1995	DATE
gujaf-177	216	1	4.4	CARDINAL
gujaf-177	216	2	0.264	CARDINAL
gujaf-177	216	3	1.3657	CARDINAL
gujaf-177	216	4	-0.01 0.994	QUANTITY
gujaf-177	216	5	0.0074 1.09	MONEY
gujaf-177	216	6	0.278	MONEY
gujaf-177	216	7	0.1446	MONEY
gujaf-177	216	8	0.093	MONEY
gujaf-177	216	9	0.0345 0.61	CARDINAL
gujaf-177	216	10	0.2051	CARDINAL
gujaf-177	216	11	0.2299	CARDINAL
gujaf-177	216	12	0.1663	CARDINAL
gujaf-177	216	13	0.1789	CARDINAL
gujaf-177	217	1	0.0001	CARDINAL
gujaf-177	218	1	0.0001	CARDINAL
gujaf-177	218	2	13	CARDINAL
gujaf-177	218	3	gusau journal of accounting	ORG
gujaf-177	219	1	3	CARDINAL
gujaf-177	219	2	3, october	DATE
gujaf-177	219	3	2022 11	DATE
gujaf-177	219	4	4.4	CARDINAL
gujaf-177	219	5	nigeria	GPE
gujaf-177	219	6	0.264	CARDINAL
gujaf-177	220	1	67%	PERCENT
gujaf-177	220	2	nigeria	GPE
gujaf-177	221	1	nigeria	GPE
gujaf-177	223	1	bfl	PERSON
gujaf-177	223	2	ffp	ORG
gujaf-177	226	1	basit	PERSON
gujaf-177	226	2	irwan	PERSON
gujaf-177	226	3	2017	CARDINAL
gujaf-177	226	4	2016	DATE
gujaf-177	226	5	mohammed et al.	PERSON
gujaf-177	226	6	2022	CARDINAL
gujaf-177	226	7	2021	CARDINAL
gujaf-177	226	8	chechet & olayiwola	ORG
gujaf-177	226	9	2014	DATE
gujaf-177	227	1	4.4	CARDINAL
gujaf-177	227	2	nigeria	GPE
gujaf-177	227	3	0.994	CARDINAL
gujaf-177	227	4	00.0002	CARDINAL
gujaf-177	228	1	nigeria	GPE
gujaf-177	229	1	nigeria	GPE
gujaf-177	231	1	bfl	PERSON
gujaf-177	231	2	defr	PERSON
gujaf-177	231	3	ffp	ORG
gujaf-177	231	4	nigeria	GPE
gujaf-177	232	1	14%	PERCENT
gujaf-177	232	2	nigeria	GPE
gujaf-177	234	1	mohammed et al.	PERSON
gujaf-177	234	2	2022	CARDINAL
gujaf-177	235	1	2021	CARDINAL
gujaf-177	236	1	2021	CARDINAL
gujaf-177	236	2	2018	DATE
gujaf-177	237	1	nigeria	GPE
gujaf-177	238	1	the years	DATE
gujaf-177	238	2	nigeria	GPE
gujaf-177	239	1	23%	PERCENT
gujaf-177	239	2	77%	PERCENT
gujaf-177	239	3	21%	PERCENT
gujaf-177	239	4	79%	PERCENT
gujaf-177	240	1	5	CARDINAL
gujaf-177	240	2	nigeria	GPE
gujaf-177	242	1	3	CARDINAL
gujaf-177	242	2	3, october	DATE
gujaf-177	242	3	2022 12	DATE
gujaf-177	243	1	nigeria	GPE
gujaf-177	245	1	bfl	PERSON
gujaf-177	245	2	nigeria	GPE
gujaf-177	249	1	nigeria	GPE
gujaf-177	250	1	abdel-jalil	PERSON
gujaf-177	250	2	t.	GPE
gujaf-177	250	3	2014	DATE
gujaf-177	251	1	jordanian	NORP
gujaf-177	252	1	jordan journal of business administration	ORG
gujaf-177	252	2	390–403	CARDINAL
gujaf-177	253	1	abdulla	PERSON
gujaf-177	253	2	2017	CARDINAL
gujaf-177	254	1	uae	GPE
gujaf-177	255	1	international journal of islamic	ORG
gujaf-177	255	2	22–37	CARDINAL
gujaf-177	256	1	abdulwahab	PERSON
gujaf-177	256	2	i.	PERSON
gujaf-177	256	3	bala	PERSON
gujaf-177	256	4	kwanbo	ORG
gujaf-177	256	5	j.	PERSON
gujaf-177	256	6	2022	CARDINAL
gujaf-177	257	1	nigeria	GPE
gujaf-177	258	1	polac economics	ORG
gujaf-177	258	2	2(2	CARDINAL
gujaf-177	258	3	1–10	CARDINAL
gujaf-177	259	1	abdulwahab	PERSON
gujaf-177	259	2	i.	PERSON
gujaf-177	259	3	2021	CARDINAL
gujaf-177	260	1	nigeria	GPE
gujaf-177	261	1	kaduna state university	ORG
gujaf-177	262	1	adesina	ORG
gujaf-177	262	2	b.	PERSON
gujaf-177	262	3	2015	CARDINAL
gujaf-177	263	1	nigeria	GPE
gujaf-177	264	1	international journal of business and social research	ORG
gujaf-177	264	2	5(2	CARDINAL
gujaf-177	264	3	21–25	CARDINAL
gujaf-177	265	1	https://doi.org/10.2139/ssrn.3925685 ajibola	PERSON
gujaf-177	265	2	a., & wisdom	ORG
gujaf-177	265	3	2018	DATE
gujaf-177	266	1	nigeria	GPE
gujaf-177	267	1	journal of research	ORG
gujaf-177	267	2	5(3	CARDINAL
gujaf-177	267	3	81–89	DATE
gujaf-177	268	1	akhtar	ORG
gujaf-177	268	2	s., & liu	ORG
gujaf-177	268	3	2018	DATE
gujaf-177	269	1	financial gusau journal of accounting	ORG
gujaf-177	270	1	3	CARDINAL
gujaf-177	270	2	3, october	DATE
gujaf-177	270	3	2022 13	DATE
gujaf-177	271	1	8(36	CARDINAL
gujaf-177	271	2	353–373	DATE
gujaf-177	272	1	8i3.13539	CARDINAL
gujaf-177	272	2	d., & badu	ORG
gujaf-177	272	3	j.	PERSON
gujaf-177	272	4	2012	DATE
gujaf-177	273	1	ghana	GPE
gujaf-177	274	1	global journal of human social science	ORG
gujaf-177	274	2	5(12	CARDINAL
gujaf-177	274	3	56	CARDINAL
gujaf-177	274	4	62	DATE
gujaf-177	275	1	bala	PERSON
gujaf-177	275	2	b.	PERSON
gujaf-177	275	3	2015	CARDINAL
gujaf-177	276	1	nigeria	GPE
gujaf-177	277	1	international journal of accounting	ORG
gujaf-177	277	2	3(3	CARDINAL
gujaf-177	277	3	1–14	CARDINAL
gujaf-177	277	4	m., & kenny	ORG
gujaf-177	277	5	1986	DATE
gujaf-177	279	1	51(6	CARDINAL
gujaf-177	279	2	1173	CARDINAL
gujaf-177	279	3	1182	DATE
gujaf-177	280	1	basit, a., & irwan	ORG
gujaf-177	280	2	2017	CARDINAL
gujaf-177	281	1	malaysian	NORP
gujaf-177	282	1	international journal of accounting & business management	ORG
gujaf-177	282	2	5(2	CARDINAL
gujaf-177	282	3	1–17	CARDINAL
gujaf-177	283	1	berle	PERSON
gujaf-177	283	2	a., & means	ORG
gujaf-177	285	1	american	NORP
gujaf-177	285	2	18(4	CARDINAL
gujaf-177	285	3	578–596	CARDINAL
gujaf-177	286	1	chechet	ORG
gujaf-177	286	2	i., & olayiwola	ORG
gujaf-177	286	3	2014	DATE
gujaf-177	289	1	american international journal of social science	ORG
gujaf-177	289	2	5(3	CARDINAL
gujaf-177	289	3	1–16	CARDINAL
gujaf-177	290	1	dahiru	ORG
gujaf-177	290	2	i.	PERSON
gujaf-177	290	3	2016	DATE
gujaf-177	291	1	nigeria	GPE
gujaf-177	292	1	ahmadu bello university	ORG
gujaf-177	292	2	zaria	PERSON
gujaf-177	293	1	eniola	GPE
gujaf-177	293	2	j., adewunmi	ORG
gujaf-177	293	3	a., & adewunmi	ORG
gujaf-177	293	4	o	DATE
gujaf-177	293	5	2017	CARDINAL
gujaf-177	294	1	nigeria	GPE
gujaf-177	295	1	international journal of economics	ORG
gujaf-177	295	2	5(1	CARDINAL
gujaf-177	295	3	543–552	CARDINAL
gujaf-177	296	1	erin	PERSON
gujaf-177	296	2	arumona	GPE
gujaf-177	296	3	j., & omotayo	ORG
gujaf-177	296	4	2019	CARDINAL
gujaf-177	297	1	nigeria	GPE
gujaf-177	298	1	8(4	CARDINAL
gujaf-177	298	2	25–36	CARDINAL
gujaf-177	299	1	gujarati	ORG
gujaf-177	299	2	1995	DATE
gujaf-177	300	1	5th	ORDINAL
gujaf-177	303	1	hassan	PERSON
gujaf-177	303	2	s, a., & muhammad	ORG
gujaf-177	303	3	2016	DATE
gujaf-177	304	1	pakistan	GPE
gujaf-177	305	1	5(1	CARDINAL
gujaf-177	305	2	336–342	CARDINAL
gujaf-177	306	1	iqbal	PERSON
gujaf-177	306	2	m., & javed	PERSON
gujaf-177	306	3	2017	CARDINAL
gujaf-177	307	1	3	CARDINAL
gujaf-177	307	2	3, october	DATE
gujaf-177	307	3	2022 14	DATE
gujaf-177	307	4	pakistan	GPE
gujaf-177	308	1	international journal of research	ORG
gujaf-177	308	2	6(1	CARDINAL
gujaf-177	308	3	89	CARDINAL
gujaf-177	308	4	105	CARDINAL
gujaf-177	309	1	a., & yaqub	ORG
gujaf-177	309	2	s. m.	PERSON
gujaf-177	309	3	2017	CARDINAL
gujaf-177	310	1	pakistan	GPE
gujaf-177	311	1	2224–2225	DATE
gujaf-177	312	1	jensen	PERSON
gujaf-177	312	2	w	GPE
gujaf-177	312	3	1976	DATE
gujaf-177	314	1	journal of financial economics	ORG
gujaf-177	314	2	3(4	CARDINAL
gujaf-177	314	3	305–360	CARDINAL
gujaf-177	315	1	juma	PERSON
gujaf-177	315	2	w	GPE
gujaf-177	315	3	j. (	PERSON
gujaf-177	315	4	2010	DATE
gujaf-177	316	1	the nairobi stock exchange	ORG
gujaf-177	317	1	university of nairobi	ORG
gujaf-177	318	1	kahveci	PERSON
gujaf-177	318	2	e., & wolfs	ORG
gujaf-177	318	3	b.	PERSON
gujaf-177	318	4	2019	DATE
gujaf-177	319	1	turkey	GPE
gujaf-177	320	1	18(1	CARDINAL
gujaf-177	320	2	1–12	DATE
gujaf-177	321	1	liu	PERSON
gujaf-177	321	2	2011	DATE
gujaf-177	322	1	chinese	NORP
gujaf-177	324	1	econonics university of oslo	ORG
gujaf-177	324	2	china	GPE
gujaf-177	325	1	liuraman	GPE
gujaf-177	325	2	z., & dabari	ORG
gujaf-177	325	3	j.	PERSON
gujaf-177	325	4	2020	DATE
gujaf-177	326	1	nigeria	GPE
gujaf-177	327	1	atbu journal of accounting	ORG
gujaf-177	327	2	1(1	CARDINAL
gujaf-177	327	3	53–65	CARDINAL
gujaf-177	328	1	maina	PERSON
gujaf-177	328	2	l., & ishmail	ORG
gujaf-177	328	3	2014	DATE
gujaf-177	329	1	kenya	GPE
gujaf-177	329	2	the nairobi securities exchange	ORG
gujaf-177	330	1	international journal of social sciences	ORG
gujaf-177	330	2	1(11	CARDINAL
gujaf-177	330	3	1–14	CARDINAL
gujaf-177	330	4	modigliani	ORG
gujaf-177	330	5	f., & miller	ORG
gujaf-177	330	6	a.	PERSON
gujaf-177	330	7	1958	DATE
gujaf-177	332	1	the american economic review	ORG
gujaf-177	332	2	5(2	DATE
gujaf-177	332	3	261–297	CARDINAL
gujaf-177	333	1	mohammed	PERSON
gujaf-177	333	2	i.	GPE
gujaf-177	333	3	gugong	PERSON
gujaf-177	333	4	k., & ayuba	ORG
gujaf-177	333	5	a.	PERSON
gujaf-177	333	6	2022	CARDINAL
gujaf-177	334	1	nigeria	GPE
gujaf-177	335	1	nda journal of management sciences research	ORG
gujaf-177	335	2	2(1	CARDINAL
gujaf-177	336	1	muhammad	PERSON
gujaf-177	336	2	s., & kurawa	ORG
gujaf-177	336	3	2021	CARDINAL
gujaf-177	337	1	nigeria	GPE
gujaf-177	338	1	international journal of management science and business administration	ORG
gujaf-177	338	2	8(1	CARDINAL
gujaf-177	339	1	5419.2014.81.1001	CARDINAL
gujaf-177	339	2	s., & majuf	ORG
gujaf-177	339	3	1984	DATE
gujaf-177	341	1	national bureau of economic research	ORG
gujaf-177	341	2	cambridge	GPE
gujaf-177	341	3	5(5	CARDINAL
gujaf-177	341	4	55–64	CARDINAL
gujaf-177	342	1	gusau journal of accounting	ORG
gujaf-177	342	2	3	CARDINAL
gujaf-177	342	3	3, october	DATE
gujaf-177	342	4	2022	CARDINAL
gujaf-177	342	5	15	CARDINAL
gujaf-177	342	6	2015	CARDINAL
gujaf-177	343	1	tehran stock exchange	ORG
gujaf-177	344	1	international research journal	ORG
gujaf-177	344	2	9(5	CARDINAL
gujaf-177	344	3	923–936	CARDINAL
gujaf-177	344	4	nirajini, a., & priya	PERSON
gujaf-177	344	5	2013	DATE
gujaf-177	345	1	sri lanka	GPE
gujaf-177	346	1	international journal of scientific research publications	ORG
gujaf-177	346	2	3(5	CARDINAL
gujaf-177	346	3	1–9	CARDINAL
gujaf-177	346	4	t., andabai	GPE
gujaf-177	346	5	p., & werigbelegha	ORG
gujaf-177	346	6	2018	DATE
gujaf-177	347	1	nigeria	GPE
gujaf-177	348	1	research journal of finance	ORG
gujaf-177	348	2	9(4	CARDINAL
gujaf-177	348	3	2–15	CARDINAL
gujaf-177	349	1	2015	CARDINAL
gujaf-177	350	1	nigeria	GPE
gujaf-177	351	1	journal of accounting	ORG
gujaf-177	351	2	5(3	CARDINAL
gujaf-177	351	3	1–15	CARDINAL
gujaf-177	352	1	s.	GPE
gujaf-177	352	2	o., & adeniji	ORG
gujaf-177	352	3	2017	CARDINAL
gujaf-177	353	1	nigerian	NORP
gujaf-177	354	1	european journal of business and management	ORG
gujaf-177	354	2	9(7	CARDINAL
gujaf-177	354	3	12–26	DATE
gujaf-177	355	1	olowokure	ORG
gujaf-177	355	2	a.	PERSON
gujaf-177	355	3	tanko	ORG
gujaf-177	355	4	m., & nyor	ORG
gujaf-177	355	5	2016	CARDINAL
gujaf-177	356	1	nigeria	GPE
gujaf-177	357	1	international business research	ORG
gujaf-177	357	2	9(1	CARDINAL
gujaf-177	357	3	106–122	CARDINAL
gujaf-177	358	1	https://doi.org/10.5539/ibr.v9n1p106 pereira	PERSON
gujaf-177	358	2	m., & filipe	ORG
gujaf-177	358	3	j	PERSON
gujaf-177	358	4	2018	DATE
gujaf-177	359	1	portugal	GPE
gujaf-177	360	1	international journal of economics	ORG
gujaf-177	360	2	6(3	CARDINAL
gujaf-177	361	1	peters	PERSON
gujaf-177	361	2	s.	GPE
gujaf-177	361	3	miller	GPE
gujaf-177	361	4	m., & kusyk	ORG
gujaf-177	361	5	s.	PERSON
gujaf-177	361	6	2010	DATE
gujaf-177	363	1	11(4	DATE
gujaf-177	363	2	429–445	CARDINAL
gujaf-177	364	1	qasim	NORP
gujaf-177	364	2	2014	DATE
gujaf-177	365	1	uae	GPE
gujaf-177	365	2	european journal of business management	ORG
gujaf-177	365	3	6(22	CARDINAL
gujaf-177	365	4	118–124	CARDINAL
gujaf-177	366	1	s, k., & alslehat	ORG
gujaf-177	366	2	z.	PERSON
gujaf-177	366	3	2014	DATE
gujaf-177	367	1	islamic	NORP
gujaf-177	369	1	shaba	ORG
gujaf-177	369	2	y., & yaaba	ORG
gujaf-177	369	3	2016	DATE
gujaf-177	370	1	nigeria	GPE
gujaf-177	371	1	european journal of business and management	ORG
gujaf-177	371	2	24–32	CARDINAL
gujaf-177	372	1	siddik	PERSON
gujaf-177	372	2	s.	PERSON
gujaf-177	372	3	2016	DATE
gujaf-177	373	1	bangladesh	GPE
gujaf-177	374	1	international journal of financial studies\	ORG
gujaf-177	374	2	5(3	CARDINAL
gujaf-177	374	3	21	CARDINAL
gujaf-177	374	4	3	CARDINAL
gujaf-177	374	5	3, october	DATE
gujaf-177	374	6	2022 16 36	DATE
gujaf-177	375	1	sultan	GPE
gujaf-177	375	2	s, a., & adam	ORG
gujaf-177	375	3	2015	CARDINAL
gujaf-177	376	1	iraq	GPE
gujaf-177	377	1	uropean journal of accounting	ORG
gujaf-177	377	2	3(2	CARDINAL
gujaf-177	377	3	61–78	CARDINAL
gujaf-177	378	1	tanko	ORG
gujaf-177	378	2	u, m., siyanbola	ORG
gujaf-177	378	3	bako	PERSON
gujaf-177	378	4	m., & dotun	ORG
gujaf-177	378	5	o	DATE
gujaf-177	378	6	2021	CARDINAL
gujaf-177	379	1	nigerian	NORP
gujaf-177	380	1	journal of accounting research	ORG
gujaf-177	380	2	4(1	CARDINAL
gujaf-177	381	1	https://doi.org/10.24815/jaroe.v4i1.18322	ORG
gujaf-177	382	1	2018	DATE
gujaf-177	383	1	nigeria	GPE
gujaf-177	384	1	s., & onyekachi	ORG
gujaf-177	384	2	2018	DATE
gujaf-177	385	1	nigeria	GPE
gujaf-177	386	1	7(3	CARDINAL
gujaf-177	386	2	2–18	CARDINAL
gujaf-177	386	3	velnampy	ORG
gujaf-177	386	4	t., & niresh	ORG
gujaf-177	386	5	j, a.	PERSON
gujaf-177	386	6	2012	DATE
gujaf-177	388	1	global journal of management and business research	ORG
gujaf-177	388	2	66–74	CARDINAL
gujaf-177	389	1	yahaya	PERSON
gujaf-177	389	2	o	DATE
gujaf-177	389	3	a.	PERSON
gujaf-177	389	4	farouk	PERSON
gujaf-177	389	5	y, s., yusuf	PERSON
gujaf-177	389	6	j., & dania	ORG
gujaf-177	389	7	s.	PERSON
gujaf-177	389	8	2015	CARDINAL
gujaf-177	390	1	nigeria	GPE
gujaf-177	391	1	journal of economics	ORG
gujaf-177	391	2	6(13	CARDINAL
gujaf-177	391	3	52–61	DATE
gujaf-177	391	4	yahaya	PERSON
gujaf-177	391	5	o	DATE
gujaf-177	391	6	a.	PERSON
gujaf-177	391	7	2022	CARDINAL
gujaf-177	392	1	nigeria	GPE
gujaf-177	393	1	international journal of accounting	ORG
gujaf-177	393	2	10(1	CARDINAL
gujaf-177	393	3	107–117	CARDINAL
gujaf-177	394	1	https://doi.org/10.1142/s10944060225000xx gusau journal of accounting	ORG
gujaf-177	394	2	3	CARDINAL
gujaf-177	394	3	3, october	DATE
gujaf-177	394	4	2022 17	DATE