id	sid	eid	entity	type
gujaf-180	1	1	gusau journal of accounting	ORG
gujaf-180	1	2	3	CARDINAL
gujaf-180	1	3	3, october	DATE
gujaf-180	1	4	2022	CARDINAL
gujaf-180	1	5	3	CARDINAL
gujaf-180	1	6	3, october	DATE
gujaf-180	1	7	2022	CARDINAL
gujaf-180	1	8	2756-665x	CARDINAL
gujaf-180	1	9	social sciences	ORG
gujaf-180	1	10	federal university gusau	ORG
gujaf-180	1	11	zamfara state	GPE
gujaf-180	1	12	gusau journal of accounting	ORG
gujaf-180	1	13	3	CARDINAL
gujaf-180	1	14	3, october	DATE
gujaf-180	1	15	2022 ii	CARDINAL
gujaf-180	2	1	3	CARDINAL
gujaf-180	2	2	3 october	DATE
gujaf-180	2	3	2022	CARDINAL
gujaf-180	2	4	2756-665x	CARDINAL
gujaf-180	2	5	social sciences	ORG
gujaf-180	2	6	federal university gusau	ORG
gujaf-180	2	7	zamfara state	GPE
gujaf-180	3	1	ahmadu bello university press limited	ORG
gujaf-180	3	2	zaria kaduna	PERSON
gujaf-180	3	3	nigeria	GPE
gujaf-180	4	1	08065949711	CARDINAL
gujaf-180	4	2	069-879121	CARDINAL
gujaf-180	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-180	5	2	3	CARDINAL
gujaf-180	5	3	3, october	DATE
gujaf-180	5	4	2022	CARDINAL
gujaf-180	5	5	shehu usman hassan department	PERSON
gujaf-180	6	1	muhammad mustapha	PERSON
gujaf-180	6	2	ahmadu bello university	ORG
gujaf-180	6	3	zaria	PERSON
gujaf-180	6	4	kaduna state	GPE
gujaf-180	7	1	umar farouk	PERSON
gujaf-180	7	2	federal university gusau	ORG
gujaf-180	7	3	zamfara state	GPE
gujaf-180	8	1	modu kumshe department of accounting	ORG
gujaf-180	8	2	university of maiduguri	ORG
gujaf-180	8	3	borno	GPE
gujaf-180	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-180	9	2	paul university	ORG
gujaf-180	10	1	prof kabir tahir hamid	PERSON
gujaf-180	10	2	bayero university	ORG
gujaf-180	10	3	kano	ORG
gujaf-180	11	1	prof	PERSON
gujaf-180	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-180	12	2	university of jos	ORG
gujaf-180	13	1	clifford ofurum department of accounting	ORG
gujaf-180	13	2	university of portharcourt	ORG
gujaf-180	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-180	15	2	ahmadu bello university	ORG
gujaf-180	15	3	zaria	PERSON
gujaf-180	16	1	prof	PERSON
gujaf-180	17	1	yusuf	PERSON
gujaf-180	18	1	b. rahman	PERSON
gujaf-180	18	2	lagos state university	ORG
gujaf-180	18	3	lagos stat gusau journal of accounting	ORG
gujaf-180	19	1	3	CARDINAL
gujaf-180	19	2	3, october	DATE
gujaf-180	19	3	2022	CARDINAL
gujaf-180	20	1	suleiman a. s. aruwa	PERSON
gujaf-180	20	2	nasarawa state university	ORG
gujaf-180	20	3	keffi	GPE
gujaf-180	22	1	muhammad junaidu	PERSON
gujaf-180	22	2	kurawa department of accounting	ORG
gujaf-180	22	3	university kano	ORG
gujaf-180	24	1	muhammad habibu sabari department	PERSON
gujaf-180	24	2	ahmadu bello university	ORG
gujaf-180	24	3	zaria	PERSON
gujaf-180	24	4	prof	PERSON
gujaf-180	25	1	okpanachi joshua department of accounting	ORG
gujaf-180	25	2	nigerian defence academy	ORG
gujaf-180	25	3	kaduna	GPE
gujaf-180	26	1	hassan ibrahim department	PERSON
gujaf-180	26	2	ibb university	ORG
gujaf-180	26	3	niger state	GPE
gujaf-180	27	1	prof	PERSON
gujaf-180	28	1	mary okwo department of accounting	ORG
gujaf-180	28	2	enugu state university of science and technology	ORG
gujaf-180	30	1	muhammad aminu	PERSON
gujaf-180	30	2	bayero university	ORG
gujaf-180	30	3	kano	ORG
gujaf-180	31	1	prof	PERSON
gujaf-180	32	1	ahmadu bello department of accounting	ORG
gujaf-180	32	2	ahmadu bello university	ORG
gujaf-180	32	3	zaria	PERSON
gujaf-180	33	1	prof	PERSON
gujaf-180	34	1	musa yelwa abubakar department	PERSON
gujaf-180	34	2	usmanu danfodiyo university	ORG
gujaf-180	34	3	sokoto state	ORG
gujaf-180	35	1	prof	ORG
gujaf-180	36	1	salisu abubakar department of accounting	ORG
gujaf-180	36	2	ahmadu bello university	ORG
gujaf-180	36	3	zaria	PERSON
gujaf-180	36	4	kaduna state	GPE
gujaf-180	37	1	isaq	PERSON
gujaf-180	37	2	samaila department of accounting	ORG
gujaf-180	37	3	bayero university	ORG
gujaf-180	38	1	prof	PERSON
gujaf-180	39	1	fatima	PERSON
gujaf-180	39	2	university of maiduguri	ORG
gujaf-180	39	3	borno state	ORG
gujaf-180	40	1	gusau journal of accounting	ORG
gujaf-180	40	2	3	CARDINAL
gujaf-180	40	3	3, october	DATE
gujaf-180	40	4	2022	CARDINAL
gujaf-180	40	5	sunusi sa'ad	PERSON
gujaf-180	40	6	dutse	GPE
gujaf-180	40	7	jigawa state	GPE
gujaf-180	41	1	nasiru a. ka’oje	PERSON
gujaf-180	41	2	usmanu danfodiyo university	ORG
gujaf-180	41	3	sokoto	PERSON
gujaf-180	42	1	aminu abdullahi department of accounting	ORG
gujaf-180	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-180	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-180	43	2	nigerian defence academy	ORG
gujaf-180	43	3	kaduna state	GPE
gujaf-180	44	1	dr.	PERSON
gujaf-180	44	2	saidu adamu department of accounting	ORG
gujaf-180	45	1	dr.	PERSON
gujaf-180	45	2	nasiru yunusa department	PERSON
gujaf-180	45	3	ahmadu bello university	ORG
gujaf-180	45	4	zaria	PERSON
gujaf-180	46	1	aisha	PERSON
gujaf-180	46	2	muhammad department	PERSON
gujaf-180	46	3	ahmadu bello university	ORG
gujaf-180	46	4	zaria	PERSON
gujaf-180	47	1	lawal muhammad	PERSON
gujaf-180	47	2	ahmadu bello university	ORG
gujaf-180	47	3	zaria	PERSON
gujaf-180	48	1	farouk	PERSON
gujaf-180	48	2	american university of nigeria	ORG
gujaf-180	48	3	yola	ORG
gujaf-180	49	1	bashir umar farouk	PERSON
gujaf-180	49	2	federal university gusau	ORG
gujaf-180	49	3	zamfara state	GPE
gujaf-180	50	1	dr emmanuel omokhuale department	PERSON
gujaf-180	50	2	federal university gusau	ORG
gujaf-180	51	1	state gusau journal of accounting	ORG
gujaf-180	51	2	3	CARDINAL
gujaf-180	51	3	3, october	DATE
gujaf-180	51	4	2022	CARDINAL
gujaf-180	51	5	vi advisory board	ORG
gujaf-180	52	1	kabiru isah	PERSON
gujaf-180	52	2	bayero university kano	ORG
gujaf-180	53	1	bashir	PERSON
gujaf-180	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-180	53	3	sokoto state	ORG
gujaf-180	55	1	muhammad tanko	PERSON
gujaf-180	55	2	kaduna state university	ORG
gujaf-180	55	3	kaduna	GPE
gujaf-180	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-180	56	2	sokoto state	ORG
gujaf-180	58	1	aliyu sulaiman kantudu	PERSON
gujaf-180	58	2	university kano	ORG
gujaf-180	59	1	usman muhammad adam	PERSON
gujaf-180	59	2	federal university gusau	ORG
gujaf-180	59	3	zamfara state	GPE
gujaf-180	60	1	gusau journal of accounting	ORG
gujaf-180	60	2	3	CARDINAL
gujaf-180	60	3	3, october	DATE
gujaf-180	60	4	2022	CARDINAL
gujaf-180	60	5	gusau journal of accounting	ORG
gujaf-180	61	1	two	CARDINAL
gujaf-180	61	2	april and october annually	DATE
gujaf-180	62	1	the department of accounting	ORG
gujaf-180	62	2	social sciences	ORG
gujaf-180	62	3	federal university gusau	ORG
gujaf-180	62	4	zamfara state	GPE
gujaf-180	62	5	nigeria	GPE
gujaf-180	62	6	islamic finance	ORG
gujaf-180	62	7	islamic	NORP
gujaf-180	63	1	english	LANGUAGE
gujaf-180	64	1	more than 15	CARDINAL
gujaf-180	64	2	a4	ORG
gujaf-180	64	3	1.5	CARDINAL
gujaf-180	64	4	12	CARDINAL
gujaf-180	65	1	25 percent	PERCENT
gujaf-180	66	1	5000	CARDINAL
gujaf-180	66	2	more than 250	CARDINAL
gujaf-180	66	3	four	CARDINAL
gujaf-180	67	1	apa 7th	PRODUCT
gujaf-180	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-180	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-180	69	2	3	CARDINAL
gujaf-180	69	3	3, october	DATE
gujaf-180	69	4	2022	CARDINAL
gujaf-180	73	1	fcmb	PERSON
gujaf-180	73	2	7278465011	DATE
gujaf-180	73	3	gusau journal of accounting	ORG
gujaf-180	73	4	federal university gusau	ORG
gujaf-180	73	5	zamfara state	GPE
gujaf-180	75	1	+2348069393824	DATE
gujaf-180	75	2	journals.gujaf.com.ng	ORG
gujaf-180	75	3	mailto:05@gmail.com	ORG
gujaf-180	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-180	77	1	3	CARDINAL
gujaf-180	77	2	3, october	DATE
gujaf-180	77	3	2022	CARDINAL
gujaf-180	77	4	nigeria	GPE
gujaf-180	77	5	anas idris abdulwahab	PERSON
gujaf-180	77	6	hussaini bala ph.d	PERSON
gujaf-180	77	7	mansur lubabah kwambo	PERSON
gujaf-180	77	8	ph.d	ORG
gujaf-180	77	9	1	CARDINAL
gujaf-180	77	10	yayuk ngesti	ORG
gujaf-180	77	11	17	CARDINAL
gujaf-180	78	1	musa ibrahim dauda	PERSON
gujaf-180	78	2	ibrahim adagye dauda	PERSON
gujaf-180	78	3	35	CARDINAL
gujaf-180	78	4	nigeria	GPE
gujaf-180	78	5	olabode olutola	PERSON
gujaf-180	78	6	49	DATE
gujaf-180	78	7	nigeria	GPE
gujaf-180	78	8	james terkende	PERSON
gujaf-180	78	9	dele ikese karim 67	PERSON
gujaf-180	78	10	nigeria	GPE
gujaf-180	78	11	kassim busari	PERSON
gujaf-180	78	12	ishaya luka chechet ph.d	PERSON
gujaf-180	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-180	78	14	87	DATE
gujaf-180	79	1	olutimi	PERSON
gujaf-180	79	2	ph.d, &adeboye	ORG
gujaf-180	79	3	emmanuel sanmi	PERSON
gujaf-180	79	4	101	CARDINAL
gujaf-180	79	5	nigeria	GPE
gujaf-180	79	6	mark david kantiyok	PERSON
gujaf-180	79	7	117	CARDINAL
gujaf-180	79	8	3	CARDINAL
gujaf-180	79	9	3, october	DATE
gujaf-180	79	10	2022	CARDINAL
gujaf-180	79	11	nigeria	GPE
gujaf-180	79	12	mary seansu lazarus	PERSON
gujaf-180	79	13	nurradden usman miko ph.d	PERSON
gujaf-180	79	14	ph.d	NORP
gujaf-180	79	15	140	CARDINAL
gujaf-180	79	16	nigeria	GPE
gujaf-180	79	17	ahmad adamu ibrahim	PERSON
gujaf-180	79	18	ahmad rufa’i adamu	PERSON
gujaf-180	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-180	79	20	158	CARDINAL
gujaf-180	79	21	nigerian	NORP
gujaf-180	79	22	ph.d	NORP
gujaf-180	79	23	misbahu	PERSON
gujaf-180	79	24	abubakar muhammad	PERSON
gujaf-180	79	25	175	CARDINAL
gujaf-180	79	26	nigeria	GPE
gujaf-180	79	27	ahmad muhammad ahmad	PERSON
gujaf-180	79	28	shehu usman hassan ph.d	PERSON
gujaf-180	79	29	abubakar abubakar	PERSON
gujaf-180	79	30	192	CARDINAL
gujaf-180	79	31	nigeria	GPE
gujaf-180	79	32	joseph kayode	PERSON
gujaf-180	79	33	joseph adeyinka ph.d	PERSON
gujaf-180	79	34	adewale abass	PERSON
gujaf-180	79	35	kayode ph.d	PERSON
gujaf-180	79	36	205	CARDINAL
gujaf-180	79	37	suleiman ph.	PERSON
gujaf-180	80	1	ph.d	ORG
gujaf-180	80	2	224	CARDINAL
gujaf-180	81	1	3	CARDINAL
gujaf-180	81	2	3, october	DATE
gujaf-180	81	3	2022	CARDINAL
gujaf-180	81	4	49	CARDINAL
gujaf-180	81	5	nigeria	GPE
gujaf-180	81	6	olabode olutola	PERSON
gujaf-180	82	1	ajasin university	ORG
gujaf-180	82	2	ondo state	ORG
gujaf-180	82	3	nigeria	GPE
gujaf-180	83	1	sr	ORG
gujaf-180	83	2	nigeria	GPE
gujaf-180	83	3	2010	DATE
gujaf-180	83	4	2020	DATE
gujaf-180	84	1	24	CARDINAL
gujaf-180	84	2	8	CARDINAL
gujaf-180	85	1	annual	DATE
gujaf-180	86	1	crs	ORG
gujaf-180	87	1	sr	ORG
gujaf-180	87	2	nigeria	GPE
gujaf-180	90	1	research & development	ORG
gujaf-180	90	2	https://doi.org/10.57233/gujaf	GPE
gujaf-180	92	1	1	CARDINAL
gujaf-180	93	1	camelia	PERSON
gujaf-180	93	2	2020	DATE
gujaf-180	94	1	garg	ORG
gujaf-180	94	2	2015	DATE
gujaf-180	94	3	fodio	ORG
gujaf-180	94	4	abu-abdissamad	PERSON
gujaf-180	94	5	2013	DATE
gujaf-180	96	1	aa1000	CARDINAL
gujaf-180	96	2	2008	DATE
gujaf-180	96	3	the accountability institute	ORG
gujaf-180	96	4	the international chamber of commerce	ORG
gujaf-180	98	1	sr	ORG
gujaf-180	99	1	mailto:olabodeaiyesan@yahoo.com gusau journal of accounting	ORG
gujaf-180	99	2	3	CARDINAL
gujaf-180	99	3	3, october	DATE
gujaf-180	99	4	2022	CARDINAL
gujaf-180	99	5	2015	CARDINAL
gujaf-180	100	1	today	DATE
gujaf-180	100	2	2021	CARDINAL
gujaf-180	100	3	asaju & aome	ORG
gujaf-180	100	4	2015	CARDINAL
gujaf-180	100	5	atanu & olorundare	ORG
gujaf-180	100	6	2017	CARDINAL
gujaf-180	100	7	bassey	PERSON
gujaf-180	100	8	2019	DATE
gujaf-180	100	9	alshbili & elamer	ORG
gujaf-180	100	10	2019	DATE
gujaf-180	101	1	kpmg	ORG
gujaf-180	101	2	2011	DATE
gujaf-180	101	3	emuebie	ORG
gujaf-180	101	4	2021	CARDINAL
gujaf-180	101	5	2020	DATE
gujaf-180	102	1	sr	ORG
gujaf-180	103	1	sr	ORG
gujaf-180	103	2	ahmed	PERSON
gujaf-180	103	3	2020	DATE
gujaf-180	103	4	awadzie	GPE
gujaf-180	103	5	soku & botchwey	ORG
gujaf-180	103	6	2022	CARDINAL
gujaf-180	103	7	sr	ORG
gujaf-180	103	8	ordu & amah	ORG
gujaf-180	103	9	2021	CARDINAL
gujaf-180	103	10	clarissa & rasmini	ORG
gujaf-180	103	11	2018	DATE
gujaf-180	103	12	wasara & ganda	ORG
gujaf-180	103	13	2019	DATE
gujaf-180	104	1	sr	ORG
gujaf-180	105	1	1992	DATE
gujaf-180	106	1	sr	ORG
gujaf-180	107	1	igbekoyi	ORG
gujaf-180	107	2	2021	CARDINAL
gujaf-180	107	3	2020	DATE
gujaf-180	107	4	sr	ORG
gujaf-180	107	5	nigeria	GPE
gujaf-180	107	6	sr	ORG
gujaf-180	108	1	sri lanka	GPE
gujaf-180	108	2	thayaraj & karunarathe	ORG
gujaf-180	108	3	2021	DATE
gujaf-180	108	4	indonesia	GPE
gujaf-180	108	5	clarissa & rasmini	ORG
gujaf-180	108	6	2018	DATE
gujaf-180	108	7	sr	ORG
gujaf-180	109	1	south africa	GPE
gujaf-180	109	2	2019	DATE
gujaf-180	110	1	sr	ORG
gujaf-180	110	2	kenya	GPE
gujaf-180	110	3	mauritius	ORG
gujaf-180	110	4	wachira & bendt	ORG
gujaf-180	110	5	2019	DATE
gujaf-180	110	6	sr	ORG
gujaf-180	111	1	gusau journal of accounting	ORG
gujaf-180	111	2	3	CARDINAL
gujaf-180	111	3	3, october	DATE
gujaf-180	111	4	2022 51	DATE
gujaf-180	111	5	bangladesh	GPE
gujaf-180	111	6	qamruzzaman	NORP
gujaf-180	111	7	jahan & karim	ORG
gujaf-180	111	8	2021	DATE
gujaf-180	111	9	gusau journal of accounting	ORG
gujaf-180	111	10	3	CARDINAL
gujaf-180	111	11	3, october	DATE
gujaf-180	111	12	2022 52	CARDINAL
gujaf-180	112	1	sr	ORG
gujaf-180	112	2	pakistan	GPE
gujaf-180	112	3	mahmood	GPE
gujaf-180	112	4	2019	DATE
gujaf-180	113	1	sr	ORG
gujaf-180	114	1	sr	ORG
gujaf-180	115	1	sr	ORG
gujaf-180	115	2	sr	ORG
gujaf-180	115	3	nigeria	GPE
gujaf-180	115	4	al	ORG
gujaf-180	115	5	2017	DATE
gujaf-180	115	6	okoye & amahalu	ORG
gujaf-180	115	7	2021	CARDINAL
gujaf-180	115	8	okoye & nwoye	ORG
gujaf-180	115	9	2021	DATE
gujaf-180	116	1	2010	DATE
gujaf-180	117	1	nigeria	GPE
gujaf-180	119	1	dowwling	PERSON
gujaf-180	119	2	pfeffer	PERSON
gujaf-180	119	3	1975	DATE
gujaf-180	120	1	1995	DATE
gujaf-180	120	2	effiok & eton	ORG
gujaf-180	120	3	2013	DATE
gujaf-180	121	1	therefroe	ORG
gujaf-180	122	1	2	CARDINAL
gujaf-180	122	2	taib	PERSON
gujaf-180	122	3	ameer	PERSON
gujaf-180	122	4	2012	DATE
gujaf-180	122	5	uk	GPE
gujaf-180	122	6	between 2005 and	DATE
gujaf-180	122	7	2009	DATE
gujaf-180	123	1	annual	DATE
gujaf-180	128	1	3	CARDINAL
gujaf-180	128	2	3, october	DATE
gujaf-180	128	3	2022	CARDINAL
gujaf-180	129	1	agba	ORG
gujaf-180	129	2	mboto &	ORG
gujaf-180	129	3	2013	DATE
gujaf-180	134	1	singh	GPE
gujaf-180	134	2	2014	DATE
gujaf-180	134	3	uk	GPE
gujaf-180	134	4	5 years	DATE
gujaf-180	138	1	heggeseth	NORP
gujaf-180	138	2	2016	CARDINAL
gujaf-180	138	3	247	CARDINAL
gujaf-180	138	4	norwegian	NORP
gujaf-180	138	5	between 2004 and 2009	DATE
gujaf-180	140	1	abdel	PERSON
gujaf-180	140	2	raed	PERSON
gujaf-180	140	3	2017	CARDINAL
gujaf-180	140	4	jordan	GPE
gujaf-180	140	5	4 years (2006 to 2010	DATE
gujaf-180	143	1	years	DATE
gujaf-180	144	1	kanakriyah	PERSON
gujaf-180	144	2	2017	CARDINAL
gujaf-180	144	3	jordanian	NORP
gujaf-180	144	4	2006	DATE
gujaf-180	144	5	2015	DATE
gujaf-180	148	1	gusau journal of accounting	ORG
gujaf-180	148	2	3	CARDINAL
gujaf-180	148	3	3, october	DATE
gujaf-180	148	4	2022	CARDINAL
gujaf-180	148	5	eze & sowunmi	ORG
gujaf-180	148	6	2018	DATE
gujaf-180	148	7	nigeria	GPE
gujaf-180	152	1	umobong	PERSON
gujaf-180	152	2	2018	DATE
gujaf-180	152	3	nigeria	GPE
gujaf-180	152	4	16 years	DATE
gujaf-180	156	1	ajibada	ORG
gujaf-180	156	2	2019	CARDINAL
gujaf-180	156	3	nigeria	GPE
gujaf-180	156	4	kenya	GPE
gujaf-180	156	5	between 2008 and 2017	DATE
gujaf-180	158	1	kenya	GPE
gujaf-180	158	2	nigeria	GPE
gujaf-180	160	1	2	CARDINAL
gujaf-180	160	2	west and	GPE
gujaf-180	160	3	east africa	GPE
gujaf-180	161	1	hashim	ORG
gujaf-180	161	2	2019	DATE
gujaf-180	161	3	southeast african	NORP
gujaf-180	161	4	2013	DATE
gujaf-180	161	5	2017	CARDINAL
gujaf-180	162	1	secondary	ORDINAL
gujaf-180	166	1	& murad	DATE
gujaf-180	166	2	2019	DATE
gujaf-180	166	3	nigeria	GPE
gujaf-180	167	1	six	CARDINAL
gujaf-180	167	2	6) years	DATE
gujaf-180	167	3	2009 to 2014	DATE
gujaf-180	171	1	3	CARDINAL
gujaf-180	171	2	3, october	DATE
gujaf-180	171	3	2022 55	CARDINAL
gujaf-180	173	1	jian	PERSON
gujaf-180	173	2	feng	PERSON
gujaf-180	173	3	chen	PERSON
gujaf-180	173	4	2019	DATE
gujaf-180	173	5	south korea	GPE
gujaf-180	173	6	2012	DATE
gujaf-180	173	7	2016	DATE
gujaf-180	176	1	kayode	PERSON
gujaf-180	176	2	adeyinka & abiodun	ORG
gujaf-180	176	3	2019	DATE
gujaf-180	176	4	nigerian breweries plc	ORG
gujaf-180	181	1	agyemang	PERSON
gujaf-180	181	2	2020	DATE
gujaf-180	181	3	ghana	GPE
gujaf-180	181	4	7 years	DATE
gujaf-180	186	1	2020	DATE
gujaf-180	186	2	tanzania	GPE
gujaf-180	186	3	between 2013 and 2018	DATE
gujaf-180	190	1	adhikari	PERSON
gujaf-180	190	2	2020	DATE
gujaf-180	190	3	nepalese	NORP
gujaf-180	190	4	between 2016 and 2020	CARDINAL
gujaf-180	195	1	gusau journal of accounting	ORG
gujaf-180	195	2	3	CARDINAL
gujaf-180	195	3	3, october	DATE
gujaf-180	195	4	2022	CARDINAL
gujaf-180	196	1	nigeria	GPE
gujaf-180	198	1	3	CARDINAL
gujaf-180	199	1	64	CARDINAL
gujaf-180	199	2	24	CARDINAL
gujaf-180	199	3	11 years	DATE
gujaf-180	199	4	2020	DATE
gujaf-180	200	1	nigerian	NORP
gujaf-180	201	1	2010	DATE
gujaf-180	201	2	nigeria	GPE
gujaf-180	201	3	2010	DATE
gujaf-180	204	1	frances galton	PERSON
gujaf-180	204	2	1974	DATE
gujaf-180	204	3	nnamani, onyekwelu & ugwu	ORG
gujaf-180	204	4	2017	CARDINAL
gujaf-180	205	1	nigeria	GPE
gujaf-180	205	2	crc = community relation costs	ORG
gujaf-180	205	3	r&dc = research & development	ORG
gujaf-180	205	4	β1-4	CARDINAL
gujaf-180	207	1	gusau journal of accounting	ORG
gujaf-180	207	2	3	CARDINAL
gujaf-180	207	3	3, october	DATE
gujaf-180	207	4	2022 57 4	DATE
gujaf-180	207	5	4.1	CARDINAL
gujaf-180	207	6	1	CARDINAL
gujaf-180	207	7	crc erc	ORG
gujaf-180	207	8	0.064903 0.043952	MONEY
gujaf-180	207	9	0.137041 median	MONEY
gujaf-180	208	1	3.237088	CARDINAL
gujaf-180	208	2	0.000000 0.000000 0.003173	MONEY
gujaf-180	210	1	0.303419	CARDINAL
gujaf-180	210	2	0.121754	MONEY
gujaf-180	210	3	1.357415	MONEY
gujaf-180	210	4	2.390875 2.862122	MONEY
gujaf-180	210	5	63.39361	CARDINAL
gujaf-180	210	6	247.6523	CARDINAL
gujaf-180	210	7	jarque-bera	PERSON
gujaf-180	210	8	40372.78	CARDINAL
gujaf-180	210	9	668985.9	CARDINAL
gujaf-180	210	10	2021	CARDINAL
gujaf-180	211	1	1	CARDINAL
gujaf-180	212	1	0.064	CARDINAL
gujaf-180	212	2	0.043	CARDINAL
gujaf-180	213	1	0.303	CARDINAL
gujaf-180	215	1	3.23	CARDINAL
gujaf-180	216	1	4.1.2	CARDINAL
gujaf-180	216	2	2	CARDINAL
gujaf-180	216	3	lin & chu	ORG
gujaf-180	216	4	0.0000	CARDINAL
gujaf-180	217	1	0.0015	CARDINAL
gujaf-180	219	1	0.0000	CARDINAL
gujaf-180	219	2	0.0000 -4.27973	CARDINAL
gujaf-180	220	1	0.0000	CARDINAL
gujaf-180	220	2	2021	CARDINAL
gujaf-180	221	1	3	CARDINAL
gujaf-180	221	2	3, october	DATE
gujaf-180	221	3	2022	CARDINAL
gujaf-180	225	1	zero	CARDINAL
gujaf-180	226	1	3	CARDINAL
gujaf-180	226	2	erc	ORG
gujaf-180	226	3	crc roa 1.0000	PERSON
gujaf-180	228	1	0.1869 1.0000	MONEY
gujaf-180	229	1	0.0828 -0.0572	MONEY
gujaf-180	230	1	0.1915	MONEY
gujaf-180	230	2	1.0000	CARDINAL
gujaf-180	230	3	2021	CARDINAL
gujaf-180	230	4	3	CARDINAL
gujaf-180	230	5	rd	ORG
gujaf-180	230	6	erc	ORG
gujaf-180	230	7	r=-0.1869,p<0.05	ORG
gujaf-180	231	1	erc(r=0.1915,p<0.05	ORG
gujaf-180	231	2	rd(r=0.17644	GPE
gujaf-180	237	1	gusau journal of accounting	ORG
gujaf-180	237	2	3	CARDINAL
gujaf-180	237	3	3, october	DATE
gujaf-180	237	4	2022	CARDINAL
gujaf-180	237	5	4	CARDINAL
gujaf-180	237	6	1	CARDINAL
gujaf-180	237	7	2.02 0.495	CARDINAL
gujaf-180	237	8	3.06	CARDINAL
gujaf-180	238	1	3.13	CARDINAL
gujaf-180	239	1	1.01	CARDINAL
gujaf-180	239	2	2021	CARDINAL
gujaf-180	239	3	4	CARDINAL
gujaf-180	240	1	less than 4	CARDINAL
gujaf-180	241	1	less than	CARDINAL
gujaf-180	246	1	5	CARDINAL
gujaf-180	247	1	chi-sq	PERSON
gujaf-180	247	2	chi-sq	PERSON
gujaf-180	247	3	d.f. prob	PERSON
gujaf-180	248	1	9.6151 4 0.0474	QUANTITY
gujaf-180	248	2	2021	CARDINAL
gujaf-180	248	3	nigeria	GPE
gujaf-180	249	1	3	CARDINAL
gujaf-180	249	2	4	DATE
gujaf-180	251	1	zero	CARDINAL
gujaf-180	252	1	zero	CARDINAL
gujaf-180	253	1	74.2600	CARDINAL
gujaf-180	253	2	zero	CARDINAL
gujaf-180	254	1	about 67.4%	PERCENT
gujaf-180	254	2	the gusau journal of accounting	ORG
gujaf-180	254	3	3	CARDINAL
gujaf-180	254	4	3, october	DATE
gujaf-180	254	5	2022 60	CARDINAL
gujaf-180	254	6	about 62.22%	PERCENT
gujaf-180	254	7	the gusau journal of accounting	ORG
gujaf-180	254	8	3	CARDINAL
gujaf-180	254	9	3, october	DATE
gujaf-180	254	10	2022 61	DATE
gujaf-180	255	1	6	CARDINAL
gujaf-180	257	1	0.1631 7.3384	MONEY
gujaf-180	257	2	0.0132	CARDINAL
gujaf-180	258	1	0.0240	CARDINAL
gujaf-180	259	1	0.0561	CARDINAL
gujaf-180	259	2	2.6701	MONEY
gujaf-180	259	3	0.6273	MONEY
gujaf-180	259	4	0.6222 0.5722	MONEY
gujaf-180	259	5	74.2600 64.8176	CARDINAL
gujaf-180	259	6	0.0000 0.0000 hausman 9.6151(p=0.0474	MONEY
gujaf-180	259	7	2021	CARDINAL
gujaf-180	260	1	first	ORDINAL
gujaf-180	260	2	less than 0.10	CARDINAL
gujaf-180	260	3	0.4979(t=1.7802	CARDINAL
gujaf-180	262	1	0.10	CARDINAL
gujaf-180	263	1	ajibada	ORG
gujaf-180	263	2	2019	DATE
gujaf-180	263	3	2019	DATE
gujaf-180	263	4	agyemang	PERSON
gujaf-180	263	5	2020	DATE
gujaf-180	263	6	2020	DATE
gujaf-180	264	1	second	ORDINAL
gujaf-180	266	1	taib	PERSON
gujaf-180	266	2	ameer	PERSON
gujaf-180	266	3	2012	DATE
gujaf-180	266	4	singh	GPE
gujaf-180	266	5	2014	DATE
gujaf-180	266	6	umobong	PERSON
gujaf-180	266	7	2018	DATE
gujaf-180	266	8	hashim	PERSON
gujaf-180	266	9	2019	DATE
gujaf-180	266	10	gusau journal of accounting	ORG
gujaf-180	266	11	3	CARDINAL
gujaf-180	266	12	3, october	DATE
gujaf-180	266	13	2022	CARDINAL
gujaf-180	266	14	adeyinka	PERSON
gujaf-180	266	15	abiodun	PERSON
gujaf-180	266	16	2019	DATE
gujaf-180	267	1	gusau journal of accounting	ORG
gujaf-180	267	2	3	CARDINAL
gujaf-180	267	3	3, october	DATE
gujaf-180	267	4	2022	CARDINAL
gujaf-180	267	5	third	ORDINAL
gujaf-180	268	1	0.0132	CARDINAL
gujaf-180	269	1	mboto	PERSON
gujaf-180	269	2	2013	DATE
gujaf-180	269	3	abose	GPE
gujaf-180	269	4	2018	DATE
gujaf-180	269	5	adhikari	PERSON
gujaf-180	269	6	2020	DATE
gujaf-180	270	1	4th	ORDINAL
gujaf-180	271	1	0.1631(t=7.3384	CARDINAL
gujaf-180	272	1	heggeseth	NORP
gujaf-180	272	2	2016	DATE
gujaf-180	272	3	abdel	PERSON
gujaf-180	272	4	raed	PERSON
gujaf-180	272	5	2017	CARDINAL
gujaf-180	272	6	jian	PERSON
gujaf-180	272	7	feng	PERSON
gujaf-180	272	8	chen	PERSON
gujaf-180	272	9	2019	DATE
gujaf-180	272	10	5	CARDINAL
gujaf-180	272	11	nigeria	GPE
gujaf-180	272	12	crs	ORG
gujaf-180	273	1	nigeria	GPE
gujaf-180	273	2	nigeria	GPE
gujaf-180	274	1	council of nigeria	ORG
gujaf-180	275	1	nigeria	GPE
gujaf-180	276	1	the nigerian exchange	ORG
gujaf-180	277	1	abdel, r.r & raed	ORG
gujaf-180	277	2	2017	CARDINAL
gujaf-180	278	1	jordanian	NORP
gujaf-180	279	1	european journal of business and management	ORG
gujaf-180	279	2	9(32	CARDINAL
gujaf-180	279	3	73	CARDINAL
gujaf-180	279	4	a.j.	PERSON
gujaf-180	279	5	eze	ORG
gujaf-180	279	6	b.u.	GPE
gujaf-180	279	7	m.f.	GPE
gujaf-180	279	8	2018	DATE
gujaf-180	280	1	nigeria	GPE
gujaf-180	281	1	journal of varna university of economics	ORG
gujaf-180	281	2	62(2	CARDINAL
gujaf-180	282	1	gusau journal of accounting	ORG
gujaf-180	282	2	3	CARDINAL
gujaf-180	282	3	3, october	DATE
gujaf-180	282	4	2022 64	DATE
gujaf-180	282	5	adhikari	PERSON
gujaf-180	282	6	n. r.	PERSON
gujaf-180	282	7	2020	DATE
gujaf-180	283	1	nepalese	NORP
gujaf-180	284	1	23(2	CARDINAL
gujaf-180	284	2	109–118	CARDINAL
gujaf-180	285	1	aditi	ORG
gujaf-180	285	2	s & madhumita	ORG
gujaf-180	285	3	c.	PERSON
gujaf-180	285	4	2021	CARDINAL
gujaf-180	286	1	csr	ORG
gujaf-180	288	1	12(4	CARDINAL
gujaf-180	288	2	2018-0042	DATE
gujaf-180	288	3	a. m. o	PERSON
gujaf-180	288	4	mboto	PERSON
gujaf-180	288	5	w. a. & agba	ORG
gujaf-180	288	6	m. s.	PERSON
gujaf-180	288	7	2013	DATE
gujaf-180	288	8	nigeria	GPE
gujaf-180	289	1	international journal of academic research	ORG
gujaf-180	289	2	489	CARDINAL
gujaf-180	290	1	alshbili	ORG
gujaf-180	290	2	i.a & elaner	ORG
gujaf-180	290	3	a.a (	PERCENT
gujaf-180	290	4	2019	DATE
gujaf-180	292	1	10(1	CARDINAL
gujaf-180	292	2	1-19	CARDINAL
gujaf-180	292	3	a.t; amuda	PERSON
gujaf-180	292	4	o.t (	ORG
gujaf-180	292	5	2019	CARDINAL
gujaf-180	293	1	nigeria	GPE
gujaf-180	293	2	kenya.south	GPE
gujaf-180	293	3	asian	NORP
gujaf-180	293	4	1	CARDINAL
gujaf-180	294	1	alchian	NORP
gujaf-180	294	2	a., & demsetz	ORG
gujaf-180	294	3	h.	PERSON
gujaf-180	294	4	1972	DATE
gujaf-180	296	1	the american economic review	ORG
gujaf-180	296	2	62(5	CARDINAL
gujaf-180	296	3	777–795	CARDINAL
gujaf-180	297	1	amabipi	PERSON
gujaf-180	297	2	a.k	PERSON
gujaf-180	297	3	2016	DATE
gujaf-180	298	1	nigeria	GPE
gujaf-180	299	1	walden university	ORG
gujaf-180	300	1	d.o & agyemang	ORG
gujaf-180	300	2	o.o	PERSON
gujaf-180	300	3	ghana stock exchange	ORG
gujaf-180	301	1	6(4	CARDINAL
gujaf-180	301	2	378-397	CARDINAL
gujaf-180	302	1	atanu	PERSON
gujaf-180	302	2	f.h. & olorundare	ORG
gujaf-180	302	3	j. (	PERSON
gujaf-180	302	4	2007	DATE
gujaf-180	303	1	nigeria	GPE
gujaf-180	304	1	ankpa journal of arts	ORG
gujaf-180	304	2	2(4),14-26	CARDINAL
gujaf-180	305	1	asaju	ORG
gujaf-180	305	2	k & arome	ORG
gujaf-180	306	1	2015	CARDINAL
gujaf-180	307	1	nigeria	GPE
gujaf-180	308	1	journal of social sciences	ORG
gujaf-180	309	1	3(3	CARDINAL
gujaf-180	309	2	56	CARDINAL
gujaf-180	310	1	awadzie	GPE
gujaf-180	310	2	d.m.	GPE
gujaf-180	310	3	soku	PERSON
gujaf-180	310	4	m.g, & botchwey	ORG
gujaf-180	311	1	africa	LOC
gujaf-180	312	1	journal of business, economics & finance	ORG
gujaf-180	312	2	43	CARDINAL
gujaf-180	313	1	barber	PERSON
gujaf-180	313	2	1983	DATE
gujaf-180	314	1	190	CARDINAL
gujaf-180	314	2	219	CARDINAL
gujaf-180	314	3	2019	DATE
gujaf-180	315	1	nigeria	GPE
gujaf-180	315	2	nigeria	GPE
gujaf-180	316	1	international journal of humanities	ORG
gujaf-180	316	2	social sciences	ORG
gujaf-180	316	3	6(8)33-42	CARDINAL
gujaf-180	317	1	cahaya	PERSON
gujaf-180	317	2	f.r.	GPE
gujaf-180	317	3	s., tower	PERSON
gujaf-180	317	4	2015	CARDINAL
gujaf-180	318	1	indonesian	NORP
gujaf-180	319	1	6(4	CARDINAL
gujaf-180	319	2	475	CARDINAL
gujaf-180	320	1	camelia	PERSON
gujaf-180	320	2	o.s	GPE
gujaf-180	320	3	2020	DATE
gujaf-180	321	1	https://www.emerald.com/insight/search?q=stacey%20porter https://www.emerald.com/insight/search?q=greg%20tower	PERSON
gujaf-180	321	2	https://www.emerald.com/insight/publication/issn/2040-8021 https://www.emerald.com/insight/publication/issn/2040-8021 gusau journal of accounting and	PRODUCT
gujaf-180	321	3	3	CARDINAL
gujaf-180	321	4	3, october	DATE
gujaf-180	321	5	2022 65	DATE
gujaf-180	322	1	8536	DATE
gujaf-180	323	1	gusau journal of accounting	ORG
gujaf-180	323	2	3	CARDINAL
gujaf-180	323	3	3, october	DATE
gujaf-180	323	4	2022	CARDINAL
gujaf-180	323	5	66	CARDINAL
gujaf-180	323	6	r.c.	GPE
gujaf-180	323	7	& easton	GPE
gujaf-180	323	8	l.p.	GPE
gujaf-180	324	1	2016	CARDINAL
gujaf-180	325	1	41(1	ORG
gujaf-180	325	2	46-62	DATE
gujaf-180	326	1	clarissa	ORG
gujaf-180	326	2	s.v & rasmini	ORG
gujaf-180	326	3	2018	DATE
gujaf-180	328	1	139	CARDINAL
gujaf-180	329	1	cleverline	PERSON
gujaf-180	329	2	2021	CARDINAL
gujaf-180	330	1	nigeria	GPE
gujaf-180	332	1	dalida, m.a.e (2020	ORG
gujaf-180	333	1	egyptian	NORP
gujaf-180	334	1	alexandria journal of accounting research	ORG
gujaf-180	334	2	4(3	CARDINAL
gujaf-180	334	3	1-55	CARDINAL
gujaf-180	334	4	delannon	PERSON
gujaf-180	334	5	baba	GPE
gujaf-180	334	6	s.	PERSON
gujaf-180	334	7	2016	DATE
gujaf-180	335	1	canada	GPE
gujaf-180	337	1	129(15	CARDINAL
gujaf-180	337	2	714-723	CARDINAL
gujaf-180	337	3	dharmadasa	ORG
gujaf-180	337	4	2014	DATE
gujaf-180	338	1	sri lanka	GPE
gujaf-180	339	1	south asian	NORP
gujaf-180	339	2	21(1	CARDINAL
gujaf-180	339	3	7-31	DATE
gujaf-180	340	1	dibia	ORG
gujaf-180	340	2	n.o & nwaigwe	ORG
gujaf-180	340	3	n.g.	ORG
gujaf-180	340	4	2017	CARDINAL
gujaf-180	341	1	nigeria	GPE
gujaf-180	342	1	journal of finance	ORG
gujaf-180	343	1	4(2	CARDINAL
gujaf-180	343	2	136	CARDINAL
gujaf-180	344	1	dowling	PERSON
gujaf-180	344	2	j. & pfeffer	ORG
gujaf-180	344	3	j. (	PERSON
gujaf-180	344	4	1975	DATE
gujaf-180	346	1	pacific sociological review	ORG
gujaf-180	346	2	18(1	CARDINAL
gujaf-180	346	3	122	CARDINAL
gujaf-180	347	1	j. (	PERSON
gujaf-180	347	2	1998)(2004	CARDINAL
gujaf-180	348	1	21st century	DATE
gujaf-180	350	1	c. i.	PERSON
gujaf-180	350	2	a. u. & agu	ORG
gujaf-180	350	3	c. i.	PERSON
gujaf-180	350	4	2015	DATE
gujaf-180	351	1	nigeria	GPE
gujaf-180	352	1	european journal of accounting	ORG
gujaf-180	352	2	3(11	CARDINAL
gujaf-180	352	3	40	CARDINAL
gujaf-180	353	1	falk	ORG
gujaf-180	353	2	j. (	PERSON
gujaf-180	353	3	2012	DATE
gujaf-180	356	1	3.1	CARDINAL
gujaf-180	357	1	b.	PERSON
gujaf-180	357	2	romero	GPE
gujaf-180	357	3	s., & ruiz	ORG
gujaf-180	357	4	s.	PERSON
gujaf-180	357	5	2012	DATE
gujaf-180	359	1	3	CARDINAL
gujaf-180	359	2	financial accounting standard board	ORG
gujaf-180	359	3	fasb	ORG
gujaf-180	359	4	1974	DATE
gujaf-180	360	1	freeman	PERSON
gujaf-180	360	2	r. e.	PERSON
gujaf-180	360	3	1984	DATE
gujaf-180	362	1	m.a	PERSON
gujaf-180	362	2	pitman gusau journal of accounting	ORG
gujaf-180	362	3	3	CARDINAL
gujaf-180	362	4	3, october	DATE
gujaf-180	362	5	2022 67	DATE
gujaf-180	362	6	a.r.f & kanakriyah	ORG
gujaf-180	362	7	2017	CARDINAL
gujaf-180	363	1	jordan	PERSON
gujaf-180	364	1	european journal of business and management	ORG
gujaf-180	364	2	9(12	CARDINAL
gujaf-180	364	3	73	CARDINAL
gujaf-180	365	1	fodio	ORG
gujaf-180	365	2	m.i. abu-abdissamad	PERSON
gujaf-180	365	3	& oba	ORG
gujaf-180	365	4	v.c.	GPE
gujaf-180	365	5	2013	DATE
gujaf-180	366	1	nigerian	NORP
gujaf-180	368	1	7	CARDINAL
gujaf-180	368	2	8, 331340	DATE
gujaf-180	369	1	gaba	ORG
gujaf-180	369	2	n., & madhumathi	ORG
gujaf-180	369	3	r.	PERSON
gujaf-180	369	4	2022	CARDINAL
gujaf-180	370	1	indian	NORP
gujaf-180	371	1	indian	NORP
gujaf-180	371	2	9(1	CARDINAL
gujaf-180	371	3	140	CARDINAL
gujaf-180	372	1	2015	CARDINAL
gujaf-180	373	1	india	GPE
gujaf-180	374	1	international journal of marketing and business communication	ORG
gujaf-180	374	2	4(3	CARDINAL
gujaf-180	374	3	38	CARDINAL
gujaf-180	375	1	gitman	ORG
gujaf-180	375	2	& zutter	DATE
gujaf-180	375	3	j.	PERSON
gujaf-180	375	4	2012	DATE
gujaf-180	377	1	edinburgh	GPE
gujaf-180	377	2	england	GPE
gujaf-180	379	1	2000-2013	DATE
gujaf-180	382	1	hashim	ORG
gujaf-180	382	2	f.	PERSON
gujaf-180	382	3	e. a., & huai	PERSON
gujaf-180	382	4	n. t.	PERSON
gujaf-180	382	5	2019	CARDINAL
gujaf-180	383	1	asean telecommunications	ORG
gujaf-180	384	1	fgic 2nd	DATE
gujaf-180	384	2	892–913	CARDINAL
gujaf-180	385	1	ahmed	PERSON
gujaf-180	385	2	b &	ORG
gujaf-180	385	3	2020	DATE
gujaf-180	386	1	pakistani	NORP
gujaf-180	387	1	j.f & journeault	ORG
gujaf-180	387	2	2010	DATE
gujaf-180	389	1	63-80	CARDINAL
gujaf-180	390	1	institute of chartered accountants	ORG
gujaf-180	390	2	nigeria	GPE
gujaf-180	390	3	2014	DATE
gujaf-180	391	1	2	CARDINAL
gujaf-180	391	2	united kingdom:	ORG
gujaf-180	391	3	emile wolf	PERSON
gujaf-180	392	1	igbekoyi	ORG
gujaf-180	392	2	o. e.	PERSON
gujaf-180	392	3	o. i., & olaleye	ORG
gujaf-180	392	4	a. g.	PERSON
gujaf-180	392	5	2021	CARDINAL
gujaf-180	393	1	nigeria	GPE
gujaf-180	394	1	global journal of accounting	ORG
gujaf-180	394	2	7(1	CARDINAL
gujaf-180	394	3	15 24	DATE
gujaf-180	395	1	idemudia	ORG
gujaf-180	395	2	2006	DATE
gujaf-180	395	3	nigeria‘s	NORP
gujaf-180	396	1	194–206	CARDINAL
gujaf-180	397	1	idewele	ORG
gujaf-180	397	2	i.o & murad	ORG
gujaf-180	397	3	2019	DATE
gujaf-180	398	1	nigeria	GPE
gujaf-180	399	1	african journal of business management	ORG
gujaf-180	399	2	13(7	CARDINAL
gujaf-180	399	3	239	CARDINAL
gujaf-180	400	1	jian	PERSON
gujaf-180	400	2	feng, l & you-hua	ORG
gujaf-180	400	3	2019	DATE
gujaf-180	401	1	south korea	GPE
gujaf-180	403	1	11(14	CARDINAL
gujaf-180	403	2	1-16	CARDINAL
gujaf-180	404	1	https://doi.org/10.1177%2f2158244020953180 gusau journal of accounting	ORG
gujaf-180	404	2	3	CARDINAL
gujaf-180	404	3	3, october	DATE
gujaf-180	404	4	2022	CARDINAL
gujaf-180	404	5	68 jian	QUANTITY
gujaf-180	404	6	feng	PERSON
gujaf-180	404	7	2019	DATE
gujaf-180	405	1	south korea	GPE
gujaf-180	407	1	11(14	CARDINAL
gujaf-180	407	2	1-16	CARDINAL
gujaf-180	408	1	k.	PERSON
gujaf-180	408	2	2007	DATE
gujaf-180	408	3	zagreb	GPE
gujaf-180	409	1	kpmg	GPE
gujaf-180	409	2	2011	DATE
gujaf-180	411	1	kpmg	ORG
gujaf-180	411	2	2013	DATE
gujaf-180	412	1	kpmg international:	ORG
gujaf-180	412	2	kpmg	ORG
gujaf-180	413	1	mahmood, z., kouser,	PERSON
gujaf-180	413	2	r. & masud	ORG
gujaf-180	413	3	m.k.	GPE
gujaf-180	413	4	2019	DATE
gujaf-180	414	1	pakistan	GPE
gujaf-180	415	1	asian	NORP
gujaf-180	415	2	4(8	CARDINAL
gujaf-180	415	3	2-31	DATE
gujaf-180	416	1	margolis	PERSON
gujaf-180	416	2	joshua d.	PERSON
gujaf-180	416	3	j. p	PERSON
gujaf-180	416	4	2009	DATE
gujaf-180	418	1	performance.ssrn doi.org/10.2139/ssrn.1866371	PERSON
gujaf-180	419	1	d.m. & jagongo, a.	ORG
gujaf-180	419	2	2013	DATE
gujaf-180	419	3	bombay stock exchange	ORG
gujaf-180	419	4	india	GPE
gujaf-180	420	1	international journal of humanities	ORG
gujaf-180	420	2	3(8	CARDINAL
gujaf-180	420	3	167	CARDINAL
gujaf-180	421	1	murray, a.	PERSON
gujaf-180	421	2	2010	DATE
gujaf-180	423	1	http://theses.gla.ac.uk/1770/	NORP
gujaf-180	423	2	u.l.	GPE
gujaf-180	423	3	2017).effect	CARDINAL
gujaf-180	423	4	nigerian	NORP
gujaf-180	424	1	european journal of business and innovation research	ORG
gujaf-180	424	2	5(1	CARDINAL
gujaf-180	424	3	1-15	CARDINAL
gujaf-180	425	1	nwambeke	PERSON
gujaf-180	425	2	nigeria	GPE
gujaf-180	426	1	journal of arts	ORG
gujaf-180	426	2	1	CARDINAL
gujaf-180	426	3	63	CARDINAL
gujaf-180	427	1	o. g.	PERSON
gujaf-180	427	2	c., & amahalu	ORG
gujaf-180	427	3	n. n.	PERSON
gujaf-180	427	4	2021	CARDINAL
gujaf-180	428	1	nigeria	GPE
gujaf-180	429	1	international journal of management	ORG
gujaf-180	429	2	3(5	CARDINAL
gujaf-180	429	3	265-280	CARDINAL
gujaf-180	429	4	ogbemi	GPE
gujaf-180	429	5	o.b	GPE
gujaf-180	429	6	2020	DATE
gujaf-180	430	1	the niger delta nigeria	ORG
gujaf-180	431	1	8(10	CARDINAL
gujaf-180	431	2	122	CARDINAL
gujaf-180	431	3	okegbe	ORG
gujaf-180	431	4	t.o	PERSON
gujaf-180	431	5	2016).corporate	CARDINAL
gujaf-180	431	6	nigeria	GPE
gujaf-180	432	1	journal of social development	ORG
gujaf-180	432	2	5(4	CARDINAL
gujaf-180	432	3	168-189	CARDINAL
gujaf-180	433	1	onoja	GPE
gujaf-180	433	2	a. a.	PERSON
gujaf-180	433	3	e. i.	PERSON
gujaf-180	433	4	2021	CARDINAL
gujaf-180	434	1	nigeria	GPE
gujaf-180	434	2	south africa	GPE
gujaf-180	435	1	2782	CARDINAL
gujaf-180	435	2	7674	DATE
gujaf-180	436	1	https://dx.doi.org/10.2139/ssrn.1866371 http://theses.gla.ac.uk/1770/ gusau journal of accounting	ORG
gujaf-180	436	2	3	CARDINAL
gujaf-180	436	3	3, october	DATE
gujaf-180	436	4	2022	CARDINAL
gujaf-180	436	5	2021	CARDINAL
gujaf-180	437	1	nigeria	GPE
gujaf-180	438	1	international journal of innovative finance	ORG
gujaf-180	438	2	9(1),182-197	CARDINAL
gujaf-180	439	1	owolabi s.a & okulenu	ORG
gujaf-180	439	2	2020	DATE
gujaf-180	440	1	nigeria	GPE
gujaf-180	441	1	international journal of research publications	ORG
gujaf-180	441	2	31-44	DATE
gujaf-180	442	1	2020	DATE
gujaf-180	443	1	dar es salaam stock exchange	GPE
gujaf-180	444	1	10(1	CARDINAL
gujaf-180	444	2	1-11	CARDINAL
gujaf-180	445	1	qamrizzaman	PRODUCT
gujaf-180	445	2	m.d; jahan	PERSON
gujaf-180	445	3	i & karim	ORG
gujaf-180	445	4	bangladesh	GPE
gujaf-180	446	1	journal of asian finance	ORG
gujaf-180	446	2	8	CARDINAL
gujaf-180	446	3	6	CARDINAL
gujaf-180	447	1	seraina.c	PERSON
gujaf-180	448	1	2013).randd	CARDINAL
gujaf-180	449	1	16(1	CARDINAL
gujaf-180	449	2	5	CARDINAL
gujaf-180	450	1	singh	GPE
gujaf-180	450	2	s.	GPE
gujaf-180	450	3	2014	DATE
gujaf-180	450	4	uk	GPE
gujaf-180	452	1	spence	PERSON
gujaf-180	452	2	m. (	PERSON
gujaf-180	452	3	2002	DATE
gujaf-180	454	1	the american economic review	ORG
gujaf-180	454	2	434–459	CARDINAL
gujaf-180	455	1	sinha, a., & mondal	ORG
gujaf-180	455	2	2020	DATE
gujaf-180	457	1	colombo business journal	ORG
gujaf-180	457	2	11(2),114	CARDINAL
gujaf-180	458	1	taib	PERSON
gujaf-180	458	2	e.m & ameer	ORG
gujaf-180	458	3	2012	DATE
gujaf-180	460	1	tapang	GPE
gujaf-180	460	2	t.a; bassey b.e	GPE
gujaf-180	460	3	nigeria	GPE
gujaf-180	461	1	international journal of physical and	ORG
gujaf-180	462	1	2(3	CARDINAL
gujaf-180	462	2	285	CARDINAL
gujaf-180	463	1	thayaraj	GPE
gujaf-180	463	2	m.s & karunarathne	ORG
gujaf-180	463	3	2021	CARDINAL
gujaf-180	465	1	5(2	CARDINAL
gujaf-180	465	2	51-73	CARDINAL
gujaf-180	466	1	umobong, a.a & agburuga	ORG
gujaf-180	466	2	2018	DATE
gujaf-180	467	1	nigeria	GPE
gujaf-180	468	1	international journal of innovative social sciences	ORG
gujaf-180	469	1	6(1	CARDINAL
gujaf-180	469	2	14-30	DATE
gujaf-180	470	1	uyagu	ORG
gujaf-180	470	2	d. b.	PERSON
gujaf-180	470	3	joshua	PERSON
gujaf-180	470	4	n. & muhammad	ORG
gujaf-180	470	5	l. m.	PERSON
gujaf-180	470	6	2017	CARDINAL
gujaf-180	471	1	nigeria	GPE
gujaf-180	472	1	nigerian journal of management sciences	ORG
gujaf-180	472	2	6(1	CARDINAL
gujaf-180	473	1	gusau journal of accounting	ORG
gujaf-180	473	2	3	CARDINAL
gujaf-180	473	3	3, october	DATE
gujaf-180	473	4	2022	CARDINAL
gujaf-180	473	5	m & bendt	ORG
gujaf-180	474	1	sr	ORG
gujaf-180	474	2	south africa	GPE
gujaf-180	474	3	mauritius	ORG
gujaf-180	474	4	kenya	GPE
gujaf-180	475	1	june	DATE
gujaf-180	475	2	t.m & ganda	ORG
gujaf-180	475	3	f.	PERSON
gujaf-180	475	4	2019	DATE
gujaf-180	476	1	johannesburg stock exchange	ORG
gujaf-180	476	2	jse	ORG
gujaf-180	477	1	1-23	CARDINAL
gujaf-180	478	1	gusau journal of accounting	ORG
gujaf-180	478	2	3	CARDINAL
gujaf-180	478	3	3, october	DATE
gujaf-180	478	4	2022	CARDINAL