id	sid	eid	entity	type
gujaf-181	1	1	gusau journal of accounting	ORG
gujaf-181	1	2	3	CARDINAL
gujaf-181	1	3	3, october	DATE
gujaf-181	1	4	2022	CARDINAL
gujaf-181	1	5	3	CARDINAL
gujaf-181	1	6	3, october	DATE
gujaf-181	1	7	2022	CARDINAL
gujaf-181	1	8	2756-665x	CARDINAL
gujaf-181	1	9	social sciences	ORG
gujaf-181	1	10	federal university gusau	ORG
gujaf-181	1	11	zamfara state	GPE
gujaf-181	1	12	gusau journal of accounting	ORG
gujaf-181	1	13	3	CARDINAL
gujaf-181	1	14	3, october	DATE
gujaf-181	1	15	2022 ii	CARDINAL
gujaf-181	2	1	3	CARDINAL
gujaf-181	2	2	3 october	DATE
gujaf-181	2	3	2022	CARDINAL
gujaf-181	2	4	2756-665x	CARDINAL
gujaf-181	2	5	social sciences	ORG
gujaf-181	2	6	federal university gusau	ORG
gujaf-181	2	7	zamfara state	GPE
gujaf-181	3	1	ahmadu bello university press limited	ORG
gujaf-181	3	2	zaria kaduna	PERSON
gujaf-181	3	3	nigeria	GPE
gujaf-181	4	1	08065949711	CARDINAL
gujaf-181	4	2	069-879121	CARDINAL
gujaf-181	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-181	5	2	3	CARDINAL
gujaf-181	5	3	3, october	DATE
gujaf-181	5	4	2022	CARDINAL
gujaf-181	5	5	shehu usman hassan department	PERSON
gujaf-181	6	1	muhammad mustapha	PERSON
gujaf-181	6	2	ahmadu bello university	ORG
gujaf-181	6	3	zaria	PERSON
gujaf-181	6	4	kaduna state	GPE
gujaf-181	7	1	umar farouk	PERSON
gujaf-181	7	2	federal university gusau	ORG
gujaf-181	7	3	zamfara state	GPE
gujaf-181	8	1	modu kumshe department of accounting	ORG
gujaf-181	8	2	university of maiduguri	ORG
gujaf-181	8	3	borno	GPE
gujaf-181	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-181	9	2	paul university	ORG
gujaf-181	10	1	prof kabir tahir hamid	PERSON
gujaf-181	10	2	bayero university	ORG
gujaf-181	10	3	kano	ORG
gujaf-181	11	1	prof	PERSON
gujaf-181	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-181	12	2	university of jos	ORG
gujaf-181	13	1	clifford ofurum department of accounting	ORG
gujaf-181	13	2	university of portharcourt	ORG
gujaf-181	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-181	15	2	ahmadu bello university	ORG
gujaf-181	15	3	zaria	PERSON
gujaf-181	16	1	prof	PERSON
gujaf-181	17	1	yusuf	PERSON
gujaf-181	18	1	b. rahman	PERSON
gujaf-181	18	2	lagos state university	ORG
gujaf-181	18	3	lagos stat gusau journal of accounting	ORG
gujaf-181	19	1	3	CARDINAL
gujaf-181	19	2	3, october	DATE
gujaf-181	19	3	2022	CARDINAL
gujaf-181	20	1	suleiman a. s. aruwa	PERSON
gujaf-181	20	2	nasarawa state university	ORG
gujaf-181	20	3	keffi	GPE
gujaf-181	22	1	muhammad junaidu	PERSON
gujaf-181	22	2	kurawa department of accounting	ORG
gujaf-181	22	3	university kano	ORG
gujaf-181	24	1	muhammad habibu sabari department	PERSON
gujaf-181	24	2	ahmadu bello university	ORG
gujaf-181	24	3	zaria	PERSON
gujaf-181	24	4	prof	PERSON
gujaf-181	25	1	okpanachi joshua department of accounting	ORG
gujaf-181	25	2	nigerian defence academy	ORG
gujaf-181	25	3	kaduna	GPE
gujaf-181	26	1	hassan ibrahim department	PERSON
gujaf-181	26	2	ibb university	ORG
gujaf-181	26	3	niger state	GPE
gujaf-181	27	1	prof	PERSON
gujaf-181	28	1	mary okwo department of accounting	ORG
gujaf-181	28	2	enugu state university of science and technology	ORG
gujaf-181	30	1	muhammad aminu	PERSON
gujaf-181	30	2	bayero university	ORG
gujaf-181	30	3	kano	ORG
gujaf-181	31	1	prof	PERSON
gujaf-181	32	1	ahmadu bello department of accounting	ORG
gujaf-181	32	2	ahmadu bello university	ORG
gujaf-181	32	3	zaria	PERSON
gujaf-181	33	1	prof	PERSON
gujaf-181	34	1	musa yelwa abubakar department	PERSON
gujaf-181	34	2	usmanu danfodiyo university	ORG
gujaf-181	34	3	sokoto state	ORG
gujaf-181	35	1	prof	ORG
gujaf-181	36	1	salisu abubakar department of accounting	ORG
gujaf-181	36	2	ahmadu bello university	ORG
gujaf-181	36	3	zaria	PERSON
gujaf-181	36	4	kaduna state	GPE
gujaf-181	37	1	isaq	PERSON
gujaf-181	37	2	samaila department of accounting	ORG
gujaf-181	37	3	bayero university	ORG
gujaf-181	38	1	prof	PERSON
gujaf-181	39	1	fatima	PERSON
gujaf-181	39	2	university of maiduguri	ORG
gujaf-181	39	3	borno state	ORG
gujaf-181	40	1	gusau journal of accounting	ORG
gujaf-181	40	2	3	CARDINAL
gujaf-181	40	3	3, october	DATE
gujaf-181	40	4	2022	CARDINAL
gujaf-181	40	5	sunusi sa'ad	PERSON
gujaf-181	40	6	dutse	GPE
gujaf-181	40	7	jigawa state	GPE
gujaf-181	41	1	nasiru a. ka’oje	PERSON
gujaf-181	41	2	usmanu danfodiyo university	ORG
gujaf-181	41	3	sokoto	PERSON
gujaf-181	42	1	aminu abdullahi department of accounting	ORG
gujaf-181	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-181	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-181	43	2	nigerian defence academy	ORG
gujaf-181	43	3	kaduna state	GPE
gujaf-181	44	1	dr.	PERSON
gujaf-181	44	2	saidu adamu department of accounting	ORG
gujaf-181	45	1	dr.	PERSON
gujaf-181	45	2	nasiru yunusa department	PERSON
gujaf-181	45	3	ahmadu bello university	ORG
gujaf-181	45	4	zaria	PERSON
gujaf-181	46	1	aisha	PERSON
gujaf-181	46	2	muhammad department	PERSON
gujaf-181	46	3	ahmadu bello university	ORG
gujaf-181	46	4	zaria	PERSON
gujaf-181	47	1	lawal muhammad	PERSON
gujaf-181	47	2	ahmadu bello university	ORG
gujaf-181	47	3	zaria	PERSON
gujaf-181	48	1	farouk	PERSON
gujaf-181	48	2	american university of nigeria	ORG
gujaf-181	48	3	yola	ORG
gujaf-181	49	1	bashir umar farouk	PERSON
gujaf-181	49	2	federal university gusau	ORG
gujaf-181	49	3	zamfara state	GPE
gujaf-181	50	1	dr emmanuel omokhuale department	PERSON
gujaf-181	50	2	federal university gusau	ORG
gujaf-181	51	1	state gusau journal of accounting	ORG
gujaf-181	51	2	3	CARDINAL
gujaf-181	51	3	3, october	DATE
gujaf-181	51	4	2022	CARDINAL
gujaf-181	51	5	vi advisory board	ORG
gujaf-181	52	1	kabiru isah	PERSON
gujaf-181	52	2	bayero university kano	ORG
gujaf-181	53	1	bashir	PERSON
gujaf-181	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-181	53	3	sokoto state	ORG
gujaf-181	55	1	muhammad tanko	PERSON
gujaf-181	55	2	kaduna state university	ORG
gujaf-181	55	3	kaduna	GPE
gujaf-181	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-181	56	2	sokoto state	ORG
gujaf-181	58	1	aliyu sulaiman kantudu	PERSON
gujaf-181	58	2	university kano	ORG
gujaf-181	59	1	usman muhammad adam	PERSON
gujaf-181	59	2	federal university gusau	ORG
gujaf-181	59	3	zamfara state	GPE
gujaf-181	60	1	gusau journal of accounting	ORG
gujaf-181	60	2	3	CARDINAL
gujaf-181	60	3	3, october	DATE
gujaf-181	60	4	2022	CARDINAL
gujaf-181	60	5	gusau journal of accounting	ORG
gujaf-181	61	1	two	CARDINAL
gujaf-181	61	2	april and october annually	DATE
gujaf-181	62	1	the department of accounting	ORG
gujaf-181	62	2	social sciences	ORG
gujaf-181	62	3	federal university gusau	ORG
gujaf-181	62	4	zamfara state	GPE
gujaf-181	62	5	nigeria	GPE
gujaf-181	62	6	islamic finance	ORG
gujaf-181	62	7	islamic	NORP
gujaf-181	63	1	english	LANGUAGE
gujaf-181	64	1	more than 15	CARDINAL
gujaf-181	64	2	a4	ORG
gujaf-181	64	3	1.5	CARDINAL
gujaf-181	64	4	12	CARDINAL
gujaf-181	65	1	25 percent	PERCENT
gujaf-181	66	1	5000	CARDINAL
gujaf-181	66	2	more than 250	CARDINAL
gujaf-181	66	3	four	CARDINAL
gujaf-181	67	1	apa 7th	PRODUCT
gujaf-181	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-181	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-181	69	2	3	CARDINAL
gujaf-181	69	3	3, october	DATE
gujaf-181	69	4	2022	CARDINAL
gujaf-181	73	1	fcmb	PERSON
gujaf-181	73	2	7278465011	DATE
gujaf-181	73	3	gusau journal of accounting	ORG
gujaf-181	73	4	federal university gusau	ORG
gujaf-181	73	5	zamfara state	GPE
gujaf-181	75	1	+2348069393824	DATE
gujaf-181	75	2	journals.gujaf.com.ng	ORG
gujaf-181	75	3	mailto:05@gmail.com	ORG
gujaf-181	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-181	77	1	3	CARDINAL
gujaf-181	77	2	3, october	DATE
gujaf-181	77	3	2022	CARDINAL
gujaf-181	77	4	nigeria	GPE
gujaf-181	77	5	anas idris abdulwahab	PERSON
gujaf-181	77	6	hussaini bala ph.d	PERSON
gujaf-181	77	7	mansur lubabah kwambo	PERSON
gujaf-181	77	8	ph.d	ORG
gujaf-181	77	9	1	CARDINAL
gujaf-181	77	10	yayuk ngesti	ORG
gujaf-181	77	11	17	CARDINAL
gujaf-181	78	1	musa ibrahim dauda	PERSON
gujaf-181	78	2	ibrahim adagye dauda	PERSON
gujaf-181	78	3	35	CARDINAL
gujaf-181	78	4	nigeria	GPE
gujaf-181	78	5	olabode olutola	PERSON
gujaf-181	78	6	49	DATE
gujaf-181	78	7	nigeria	GPE
gujaf-181	78	8	james terkende	PERSON
gujaf-181	78	9	dele ikese karim 67	PERSON
gujaf-181	78	10	nigeria	GPE
gujaf-181	78	11	kassim busari	PERSON
gujaf-181	78	12	ishaya luka chechet ph.d	PERSON
gujaf-181	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-181	78	14	87	DATE
gujaf-181	79	1	olutimi	PERSON
gujaf-181	79	2	ph.d, &adeboye	ORG
gujaf-181	79	3	emmanuel sanmi	PERSON
gujaf-181	79	4	101	CARDINAL
gujaf-181	79	5	nigeria	GPE
gujaf-181	79	6	mark david kantiyok	PERSON
gujaf-181	79	7	117	CARDINAL
gujaf-181	79	8	3	CARDINAL
gujaf-181	79	9	3, october	DATE
gujaf-181	79	10	2022	CARDINAL
gujaf-181	79	11	nigeria	GPE
gujaf-181	79	12	mary seansu lazarus	PERSON
gujaf-181	79	13	nurradden usman miko ph.d	PERSON
gujaf-181	79	14	ph.d	NORP
gujaf-181	79	15	140	CARDINAL
gujaf-181	79	16	nigeria	GPE
gujaf-181	79	17	ahmad adamu ibrahim	PERSON
gujaf-181	79	18	ahmad rufa’i adamu	PERSON
gujaf-181	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-181	79	20	158	CARDINAL
gujaf-181	79	21	nigerian	NORP
gujaf-181	79	22	ph.d	NORP
gujaf-181	79	23	misbahu	PERSON
gujaf-181	79	24	abubakar muhammad	PERSON
gujaf-181	79	25	175	CARDINAL
gujaf-181	79	26	nigeria	GPE
gujaf-181	79	27	ahmad muhammad ahmad	PERSON
gujaf-181	79	28	shehu usman hassan ph.d	PERSON
gujaf-181	79	29	abubakar abubakar	PERSON
gujaf-181	79	30	192	CARDINAL
gujaf-181	79	31	nigeria	GPE
gujaf-181	79	32	joseph kayode	PERSON
gujaf-181	79	33	joseph adeyinka ph.d	PERSON
gujaf-181	79	34	adewale abass	PERSON
gujaf-181	79	35	kayode ph.d	PERSON
gujaf-181	79	36	205	CARDINAL
gujaf-181	79	37	suleiman ph.	PERSON
gujaf-181	80	1	ph.d	ORG
gujaf-181	80	2	224	CARDINAL
gujaf-181	81	1	3	CARDINAL
gujaf-181	81	2	3, october	DATE
gujaf-181	81	3	2022	CARDINAL
gujaf-181	81	4	nigeria	GPE
gujaf-181	81	5	james terkende department of accounting faculty	ORG
gujaf-181	81	6	kano-nigeria	ORG
gujaf-181	82	1	dele ikese karim department of accounting abu business school ahmadu bello university	ORG
gujaf-181	82	2	zaria-nigeria	PERSON
gujaf-181	83	1	nigeria	GPE
gujaf-181	83	2	2017-2021	CARDINAL
gujaf-181	84	1	the nigeria group exchange	ORG
gujaf-181	84	2	2017-2021	DATE
gujaf-181	85	1	secondary	ORDINAL
gujaf-181	85	2	annual	DATE
gujaf-181	85	3	gls	ORG
gujaf-181	90	1	https://doi.org/10.57233/gujaf	GPE
gujaf-181	91	1	1	CARDINAL
gujaf-181	92	1	nigerian	NORP
gujaf-181	94	1	nigeria	GPE
gujaf-181	94	2	https://doi.org/10.57233/gujaf.%20v3i3.181 gusau journal of accounting and finance	WORK_OF_ART
gujaf-181	95	1	3	CARDINAL
gujaf-181	95	2	3, october	DATE
gujaf-181	95	3	2022 68	DATE
gujaf-181	96	1	forty-two days	DATE
gujaf-181	96	2	at least one	CARDINAL
gujaf-181	96	3	muideen & isiaka	ORG
gujaf-181	96	4	2019	DATE
gujaf-181	97	1	1999	DATE
gujaf-181	97	2	the securities and exchange commission	ORG
gujaf-181	97	3	the nigerian stock exchange	ORG
gujaf-181	97	4	three months of the year's end	DATE
gujaf-181	98	1	paul & waidi	ORG
gujaf-181	98	2	2016	DATE
gujaf-181	99	1	nigeria	GPE
gujaf-181	99	2	the nigeria stock exchange	ORG
gujaf-181	99	3	ninety days	DATE
gujaf-181	99	4	the financial year end	DATE
gujaf-181	99	5	three months	DATE
gujaf-181	101	1	nigeria	GPE
gujaf-181	101	2	about eighty-two days	CARDINAL
gujaf-181	101	3	one hundred and fifty-three	CARDINAL
gujaf-181	101	4	one hundred and forty-four	CARDINAL
gujaf-181	101	5	one hundred and thirty-seven	CARDINAL
gujaf-181	101	6	hundred and forty-five	CARDINAL
gujaf-181	101	7	ninety six days	DATE
gujaf-181	101	8	one hundred nineteen days	DATE
gujaf-181	101	9	2012	DATE
gujaf-181	102	1	2016	DATE
gujaf-181	102	2	about 15	CARDINAL
gujaf-181	102	3	the securities and exchange commission	ORG
gujaf-181	102	4	sec	ORG
gujaf-181	102	5	three months after financial year end	DATE
gujaf-181	102	6	three	CARDINAL
gujaf-181	102	7	2015 financial year	DATE
gujaf-181	102	8	awojulugbe	ORG
gujaf-181	102	9	2018	DATE
gujaf-181	102	10	nigeria stock exchange	ORG
gujaf-181	102	11	2019	DATE
gujaf-181	102	12	salako	PERSON
gujaf-181	102	13	2018	DATE
gujaf-181	103	1	2018	DATE
gujaf-181	103	2	thirty-one	CARDINAL
gujaf-181	103	3	the year ended december 31	DATE
gujaf-181	103	4	2017	DATE
gujaf-181	104	1	march 31, 2018	DATE
gujaf-181	104	2	annual	DATE
gujaf-181	104	3	december 31	DATE
gujaf-181	104	4	2017(salako	DATE
gujaf-181	104	5	2018	DATE
gujaf-181	104	6	awojulugbe	ORG
gujaf-181	104	7	201/8	DATE
gujaf-181	105	1	3	CARDINAL
gujaf-181	105	2	3, october	DATE
gujaf-181	105	3	2022	CARDINAL
gujaf-181	106	1	nigeria	GPE
gujaf-181	108	1	2014	DATE
gujaf-181	108	2	2019	DATE
gujaf-181	109	1	nigeria	GPE
gujaf-181	109	2	izevbekhai	GPE
gujaf-181	109	3	2017	CARDINAL
gujaf-181	109	4	siyanbola	ORG
gujaf-181	109	5	sanyaolu	GPE
gujaf-181	109	6	adegbie	FAC
gujaf-181	109	7	2020	DATE
gujaf-181	110	1	2020	DATE
gujaf-181	110	2	nigeria	GPE
gujaf-181	110	3	efobi	ORG
gujaf-181	110	4	2015	CARDINAL
gujaf-181	110	5	nigeria	GPE
gujaf-181	110	6	nigeria	GPE
gujaf-181	111	1	nigeria	GPE
gujaf-181	112	1	efobi	ORG
gujaf-181	112	2	2015	CARDINAL
gujaf-181	112	3	2005-2008	DATE
gujaf-181	112	4	siyanbola	ORG
gujaf-181	112	5	2020	DATE
gujaf-181	112	6	2008-2017	DATE
gujaf-181	112	7	arowoshegbe	ORG
gujaf-181	112	8	2017	CARDINAL
gujaf-181	112	9	2012-2015	DATE
gujaf-181	112	10	akingunola	GPE
gujaf-181	112	11	2018	DATE
gujaf-181	112	12	2010-2015	DATE
gujaf-181	112	13	adebayo	PERSON
gujaf-181	112	14	adebiyi	PERSON
gujaf-181	112	15	2016	DATE
gujaf-181	112	16	2005-2013	DATE
gujaf-181	113	1	nigeria	GPE
gujaf-181	114	1	nigeria	GPE
gujaf-181	115	1	nigeria	GPE
gujaf-181	118	1	gusau journal of accounting	ORG
gujaf-181	118	2	3	CARDINAL
gujaf-181	118	3	3, october	DATE
gujaf-181	118	4	2022	CARDINAL
gujaf-181	118	5	70 2	DATE
gujaf-181	120	1	2.1	CARDINAL
gujaf-181	123	1	yearly	DATE
gujaf-181	123	2	ilaboya & iyafheke	ORG
gujaf-181	123	3	2013	DATE
gujaf-181	126	1	a year	DATE
gujaf-181	129	1	adediran et al.	PERSON
gujaf-181	129	2	2013	DATE
gujaf-181	130	1	mcgee	PERSON
gujaf-181	130	2	2007	DATE
gujaf-181	130	3	paul & waidi	ORG
gujaf-181	130	4	2016	DATE
gujaf-181	130	5	the financial year	DATE
gujaf-181	131	1	karim et al	PERSON
gujaf-181	132	1	2006	DATE
gujaf-181	132	2	muideen & isiaka	ORG
gujaf-181	132	3	2019	DATE
gujaf-181	133	1	yearly	DATE
gujaf-181	133	2	agm	ORG
gujaf-181	133	3	gusau journal of accounting	ORG
gujaf-181	133	4	3	CARDINAL
gujaf-181	133	5	3, october	DATE
gujaf-181	133	6	2022	CARDINAL
gujaf-181	133	7	71	CARDINAL
gujaf-181	135	1	russian	NORP
gujaf-181	135	2	81 to 181 days	DATE
gujaf-181	135	3	148.7 days	DATE
gujaf-181	136	1	chinese	NORP
gujaf-181	136	2	92 days	DATE
gujaf-181	136	3	at least 24 days	DATE
gujaf-181	136	4	181 days	DATE
gujaf-181	136	5	192 days	DATE
gujaf-181	137	1	mcgee & yuan	ORG
gujaf-181	137	2	2011	DATE
gujaf-181	138	1	2017	CARDINAL
gujaf-181	138	2	the american accounting association	ORG
gujaf-181	140	1	omar & ahmed	ORG
gujaf-181	140	2	2016	DATE
gujaf-181	143	1	nigerian	NORP
gujaf-181	143	2	nigeria	GPE
gujaf-181	146	1	arifuddin & asri	ORG
gujaf-181	146	2	2017	DATE
gujaf-181	147	1	2017	CARDINAL
gujaf-181	150	1	3	CARDINAL
gujaf-181	150	2	3, october	DATE
gujaf-181	150	3	2022	CARDINAL
gujaf-181	152	1	adebayo & adebiyi	ORG
gujaf-181	152	2	2016	DATE
gujaf-181	154	1	pandey, 2005	DATE
gujaf-181	156	1	annual	DATE
gujaf-181	157	1	annual	DATE
gujaf-181	157	2	wu	PERSON
gujaf-181	157	3	2007	DATE
gujaf-181	157	4	paul & waidi	ORG
gujaf-181	157	5	2016	DATE
gujaf-181	158	1	one	CARDINAL
gujaf-181	160	1	ku-ismail & chandler 2014	ORG
gujaf-181	161	1	2.2	CARDINAL
gujaf-181	161	2	2022	CARDINAL
gujaf-181	161	3	saudi	NORP
gujaf-181	161	4	2015-2018	DATE
gujaf-181	162	1	67	CARDINAL
gujaf-181	162	2	saudi arabian	NORP
gujaf-181	164	1	three	CARDINAL
gujaf-181	165	1	2021	CARDINAL
gujaf-181	165	2	nigerian	NORP
gujaf-181	165	3	2010-2019	DATE
gujaf-181	166	1	145	CARDINAL
gujaf-181	166	2	nigeria	GPE
gujaf-181	167	1	gusau journal of accounting	ORG
gujaf-181	167	2	3	CARDINAL
gujaf-181	167	3	3, october	DATE
gujaf-181	167	4	2022 73	CARDINAL
gujaf-181	167	5	nigerian	NORP
gujaf-181	168	1	machmuddah	PERSON
gujaf-181	168	2	2020	DATE
gujaf-181	168	3	the indonesian stock exchange	ORG
gujaf-181	168	4	2015-2018	DATE
gujaf-181	169	1	96	CARDINAL
gujaf-181	172	1	2020	DATE
gujaf-181	172	2	nigerian	NORP
gujaf-181	172	3	the nigeria stock exchange	ORG
gujaf-181	172	4	2008 2017	DATE
gujaf-181	173	1	ten	CARDINAL
gujaf-181	173	2	secondary	ORDINAL
gujaf-181	173	3	ten	CARDINAL
gujaf-181	174	1	nigeria	GPE
gujaf-181	177	1	akingunola	PERSON
gujaf-181	178	1	2018	DATE
gujaf-181	178	2	nigeria	GPE
gujaf-181	178	3	the period 2010	DATE
gujaf-181	178	4	2015	DATE
gujaf-181	179	1	27	CARDINAL
gujaf-181	179	2	the nigeria stock exchange	ORG
gujaf-181	179	3	2010-2015	DATE
gujaf-181	183	1	2017	CARDINAL
gujaf-181	183	2	nigeria	GPE
gujaf-181	184	1	22	CARDINAL
gujaf-181	184	2	the nigeria stock exchange	ORG
gujaf-181	185	1	annual	DATE
gujaf-181	185	2	2012	DATE
gujaf-181	185	3	2016	DATE
gujaf-181	189	1	3	CARDINAL
gujaf-181	189	2	3, october	DATE
gujaf-181	189	3	2022	CARDINAL
gujaf-181	191	1	arowoshegbe	PERSON
gujaf-181	192	1	2017	CARDINAL
gujaf-181	192	2	nigeria	GPE
gujaf-181	193	1	42	CARDINAL
gujaf-181	193	2	the nigerian stock exchange	ORG
gujaf-181	193	3	2012-2015	DATE
gujaf-181	195	1	nigeria	GPE
gujaf-181	198	1	ömer	PERSON
gujaf-181	198	2	2017	CARDINAL
gujaf-181	198	3	borsa istanbul	GPE
gujaf-181	199	1	69days	DATE
gujaf-181	199	2	62	CARDINAL
gujaf-181	202	1	adebayo	PERSON
gujaf-181	202	2	adebiyi	PERSON
gujaf-181	202	3	2016	DATE
gujaf-181	202	4	nigerian	NORP
gujaf-181	203	1	15	CARDINAL
gujaf-181	203	2	the nigeria stock exchange	ORG
gujaf-181	203	3	between 2005 and	DATE
gujaf-181	203	4	2013	DATE
gujaf-181	207	1	nigeria	GPE
gujaf-181	208	1	2005	DATE
gujaf-181	208	2	2013	DATE
gujaf-181	208	3	most recent years	DATE
gujaf-181	209	1	gusau journal of accounting	ORG
gujaf-181	209	2	3	CARDINAL
gujaf-181	209	3	3, october	DATE
gujaf-181	209	4	2022	CARDINAL
gujaf-181	209	5	75	CARDINAL
gujaf-181	209	6	2015	CARDINAL
gujaf-181	209	7	amman stock exchange	ORG
gujaf-181	209	8	9 years	DATE
gujaf-181	211	1	amman stock exchange	ORG
gujaf-181	212	1	2013	DATE
gujaf-181	212	2	amman stock exchange	ORG
gujaf-181	213	1	111 days	DATE
gujaf-181	215	1	amman stock exchange	ORG
gujaf-181	216	1	2.3	CARDINAL
gujaf-181	219	1	three	CARDINAL
gujaf-181	219	2	madaschi	GPE
gujaf-181	219	3	2010	DATE
gujaf-181	220	1	jensen & meckling	ORG
gujaf-181	220	2	1976	DATE
gujaf-181	222	1	jensen & meckling	ORG
gujaf-181	222	2	1976	DATE
gujaf-181	222	3	muideen & isiaka	ORG
gujaf-181	222	4	2019	DATE
gujaf-181	223	1	one	CARDINAL
gujaf-181	224	1	kent et al.	PERSON
gujaf-181	224	2	2010	DATE
gujaf-181	225	1	extension gusau journal of accounting	ORG
gujaf-181	225	2	3	CARDINAL
gujaf-181	225	3	3, october	DATE
gujaf-181	225	4	2022	CARDINAL
gujaf-181	226	1	3	CARDINAL
gujaf-181	228	1	nigeria stock exchange	ORG
gujaf-181	229	1	19	CARDINAL
gujaf-181	230	1	annual	DATE
gujaf-181	230	2	five	CARDINAL
gujaf-181	230	3	5) years	DATE
gujaf-181	230	4	20172021	DATE
gujaf-181	232	1	1	CARDINAL
gujaf-181	233	1	the total days	DATE
gujaf-181	233	2	iyaho	GPE
gujaf-181	233	3	2012	DATE
gujaf-181	233	4	adebayo & adebiyi	ORG
gujaf-181	233	5	2016	DATE
gujaf-181	233	6	2020	DATE
gujaf-181	233	7	÷	CARDINAL
gujaf-181	233	8	bengii &burcu	ORG
gujaf-181	233	9	2013	DATE
gujaf-181	233	10	muideen & isiaka	ORG
gujaf-181	233	11	2019	DATE
gujaf-181	234	1	2022	CARDINAL
gujaf-181	235	1	gusau journal of accounting	ORG
gujaf-181	235	2	3	CARDINAL
gujaf-181	235	3	3, october	DATE
gujaf-181	235	4	2022	CARDINAL
gujaf-181	235	5	nigeria	GPE
gujaf-181	235	6	adebayo & adebiyi	ORG
gujaf-181	235	7	2016	DATE
gujaf-181	237	1	+ β2roait	DATE
gujaf-181	238	1	………………	PRODUCT
gujaf-181	239	1	tims=	CARDINAL
gujaf-181	239	2	total days	DATE
gujaf-181	239	3	fsize=	DATE
gujaf-181	239	4	β1-β4=	QUANTITY
gujaf-181	239	5	4	CARDINAL
gujaf-181	240	1	hausman	PERSON
gujaf-181	240	2	2	CARDINAL
gujaf-181	240	3	dev. min	PERSON
gujaf-181	240	4	max	PERSON
gujaf-181	241	1	tims	GPE
gujaf-181	241	2	88.756	CARDINAL
gujaf-181	242	1	261.000	MONEY
gujaf-181	242	2	10.794 1.045 7.758	MONEY
gujaf-181	242	3	0.034 0.810	QUANTITY
gujaf-181	242	4	6.174	CARDINAL
gujaf-181	242	5	1.113 1.024 0.000	MONEY
gujaf-181	242	6	0.152 0.136 0.000	MONEY
gujaf-181	242	7	2022	CARDINAL
gujaf-181	242	8	2	CARDINAL
gujaf-181	242	9	the gusau journal of accounting	ORG
gujaf-181	242	10	3	CARDINAL
gujaf-181	242	11	3, october	DATE
gujaf-181	242	12	2022 78	DATE
gujaf-181	243	1	90	CARDINAL
gujaf-181	243	2	gusau journal of accounting	ORG
gujaf-181	243	3	3	CARDINAL
gujaf-181	243	4	3, october	DATE
gujaf-181	243	5	2022	CARDINAL
gujaf-181	243	6	79	MONEY
gujaf-181	243	7	approximately 89	CARDINAL
gujaf-181	243	8	40 approximately	DATE
gujaf-181	244	1	nigeria	GPE
gujaf-181	244	2	89 days	DATE
gujaf-181	245	1	tims	GPE
gujaf-181	246	1	42	CARDINAL
gujaf-181	246	2	261	CARDINAL
gujaf-181	247	1	42	CARDINAL
gujaf-181	247	2	the day	DATE
gujaf-181	247	3	42 days	DATE
gujaf-181	247	4	261 days	DATE
gujaf-181	249	1	n10.794	ORG
gujaf-181	250	1	230,028	CARDINAL
gujaf-181	250	2	516	CARDINAL
gujaf-181	251	1	10.794	CARDINAL
gujaf-181	260	1	nigeria	GPE
gujaf-181	260	2	n1.024	DATE
gujaf-181	261	1	n0.000	LAW
gujaf-181	262	1	n0.152	ORG
gujaf-181	263	1	3	CARDINAL
gujaf-181	263	2	3, october	DATE
gujaf-181	263	3	2022 80	DATE
gujaf-181	263	4	n0.000	PRODUCT
gujaf-181	265	1	3	CARDINAL
gujaf-181	265	2	flev tims	ORG
gujaf-181	265	3	1.000	CARDINAL
gujaf-181	265	4	1.000	CARDINAL
gujaf-181	265	5	0.063 0.026 1.000	QUANTITY
gujaf-181	265	6	0.055	CARDINAL
gujaf-181	265	7	1.000	CARDINAL
gujaf-181	265	8	0.054	CARDINAL
gujaf-181	265	9	0.035	MONEY
gujaf-181	265	10	0.056 1.000	CARDINAL
gujaf-181	265	11	2022	CARDINAL
gujaf-181	265	12	3	CARDINAL
gujaf-181	267	1	tims	GPE
gujaf-181	268	1	0.063	CARDINAL
gujaf-181	268	2	0.055	CARDINAL
gujaf-181	269	1	3	CARDINAL
gujaf-181	270	1	gujarati	ORG
gujaf-181	270	2	2004	DATE
gujaf-181	270	3	two	CARDINAL
gujaf-181	270	4	0.80	CARDINAL
gujaf-181	271	1	0.80	CARDINAL
gujaf-181	274	1	gusau journal of accounting	ORG
gujaf-181	274	2	3	CARDINAL
gujaf-181	274	3	3, october	DATE
gujaf-181	274	4	2022	CARDINAL
gujaf-181	274	5	4	CARDINAL
gujaf-181	274	6	1.01 0.990	CARDINAL
gujaf-181	274	7	1.00	CARDINAL
gujaf-181	274	8	1.01 0.990	CARDINAL
gujaf-181	274	9	1.01 0.993	CARDINAL
gujaf-181	274	10	1.01	CARDINAL
gujaf-181	274	11	2022	CARDINAL
gujaf-181	274	12	4	CARDINAL
gujaf-181	274	13	less than 1 and 10	CARDINAL
gujaf-181	274	14	2004	DATE
gujaf-181	276	1	hausman	PERSON
gujaf-181	279	1	5	CARDINAL
gujaf-181	279	2	3.723 0.79 0.430	QUANTITY
gujaf-181	279	3	liq flev	PERSON
gujaf-181	279	4	3.627	CARDINAL
gujaf-181	279	5	0.97	MONEY
gujaf-181	279	6	5.95 0.333 0.068 0.000	QUANTITY
gujaf-181	279	7	0.166	CARDINAL
gujaf-181	279	8	17.92	CARDINAL
gujaf-181	280	1	0.001	CARDINAL
gujaf-181	280	2	4.09	CARDINAL
gujaf-181	280	3	chi2	ORG
gujaf-181	281	1	0.394	CARDINAL
gujaf-181	281	2	chibar2 38.0 p	ORG
gujaf-181	281	3	chibar2	PERSON
gujaf-181	281	4	2022	CARDINAL
gujaf-181	281	5	3	CARDINAL
gujaf-181	281	6	3, october	DATE
gujaf-181	281	7	2022	CARDINAL
gujaf-181	281	8	82	CARDINAL
gujaf-181	281	9	p<0.1 gusau journal of accounting	ORG
gujaf-181	281	10	3	CARDINAL
gujaf-181	281	11	3, october	DATE
gujaf-181	281	12	2022	CARDINAL
gujaf-181	281	13	5	CARDINAL
gujaf-181	281	14	generalized least square	QUANTITY
gujaf-181	281	15	gls	ORG
gujaf-181	282	1	0.166	CARDINAL
gujaf-181	284	1	16.60%	PERCENT
gujaf-181	284	2	16.60%	PERCENT
gujaf-181	284	3	the remaining 83.40%	PERCENT
gujaf-181	284	4	100-16.60	CARDINAL
gujaf-181	285	1	wald chi²	PERSON
gujaf-181	285	2	17.92	CARDINAL
gujaf-181	285	3	0.001	CARDINAL
gujaf-181	285	4	1%	PERCENT
gujaf-181	286	1	less than 0.05	CARDINAL
gujaf-181	287	1	4.3	CARDINAL
gujaf-181	287	2	gls	ORG
gujaf-181	288	1	236.153	CARDINAL
gujaf-181	291	1	3.63	CARDINAL
gujaf-181	291	2	0.000	CARDINAL
gujaf-181	291	3	1%	PERCENT
gujaf-181	292	1	nigeria	GPE
gujaf-181	293	1	nigeria	GPE
gujaf-181	293	2	approximately 13 days	DATE
gujaf-181	294	1	2022	CARDINAL
gujaf-181	294	2	2017	CARDINAL
gujaf-181	295	1	2015	CARDINAL
gujaf-181	296	1	nigeria	GPE
gujaf-181	297	1	3.627	CARDINAL
gujaf-181	297	2	0.79	CARDINAL
gujaf-181	297	3	0.430	CARDINAL
gujaf-181	298	1	nigeria	GPE
gujaf-181	300	1	2017	CARDINAL
gujaf-181	300	2	2020	DATE
gujaf-181	300	3	2020	DATE
gujaf-181	300	4	3	CARDINAL
gujaf-181	300	5	3, october	DATE
gujaf-181	300	6	2022	CARDINAL
gujaf-181	301	1	the study gusau journal of accounting	ORG
gujaf-181	301	2	3	CARDINAL
gujaf-181	301	3	3, october	DATE
gujaf-181	301	4	2022 85	DATE
gujaf-181	301	5	akingunola	GPE
gujaf-181	302	1	2018	DATE
gujaf-181	302	2	2022	CARDINAL
gujaf-181	303	1	gls	ORG
gujaf-181	303	2	nigeria	GPE
gujaf-181	304	1	3.627	CARDINAL
gujaf-181	304	2	z	ORG
gujaf-181	304	3	0.97	CARDINAL
gujaf-181	304	4	0.333	CARDINAL
gujaf-181	305	1	nigeria	GPE
gujaf-181	306	1	2017	CARDINAL
gujaf-181	307	1	nigeria	GPE
gujaf-181	308	1	-51.481	GPE
gujaf-181	308	2	0.068	CARDINAL
gujaf-181	308	3	10%	PERCENT
gujaf-181	309	1	nigeria	GPE
gujaf-181	310	1	nigeria	GPE
gujaf-181	310	2	51 days	DATE
gujaf-181	311	1	2013	DATE
gujaf-181	311	2	2022	CARDINAL
gujaf-181	312	1	adebayo	PERSON
gujaf-181	312	2	adebiyi	PERSON
gujaf-181	312	3	2016	DATE
gujaf-181	312	4	2021	CARDINAL
gujaf-181	312	5	2015	CARDINAL
gujaf-181	312	6	2017	CARDINAL
gujaf-181	313	1	nigeria	GPE
gujaf-181	314	1	5	CARDINAL
gujaf-181	314	2	nigeria	GPE
gujaf-181	316	1	3	CARDINAL
gujaf-181	316	2	3, october	DATE
gujaf-181	316	3	2022 86	DATE
gujaf-181	316	4	annual	DATE
gujaf-181	317	1	gls	ORG
gujaf-181	319	1	nigeria	GPE
gujaf-181	320	1	nigeria	GPE
gujaf-181	321	1	nigeria	GPE
gujaf-181	323	1	annual	DATE
gujaf-181	324	1	m.r.	GPE
gujaf-181	324	2	a.w.	ORG
gujaf-181	324	3	h.	PERSON
gujaf-181	324	4	2019	DATE
gujaf-181	326	1	asian	NORP
gujaf-181	326	2	4(1	CARDINAL
gujaf-181	326	3	129	CARDINAL
gujaf-181	327	1	adebayo	PERSON
gujaf-181	327	2	p.a.	GPE
gujaf-181	327	3	adebiyi	PERSON
gujaf-181	327	4	w.k.	GPE
gujaf-181	327	5	2016	CARDINAL
gujaf-181	328	1	nigerian	NORP
gujaf-181	328	2	banks.international journal of economics	ORG
gujaf-181	328	3	united kingdom	GPE
gujaf-181	329	1	6(3	CARDINAL
gujaf-181	329	2	370	CARDINAL
gujaf-181	330	1	adediran, s.a.	ORG
gujaf-181	330	2	alade	GPE
gujaf-181	330	3	s.o.	GPE
gujaf-181	330	4	a.a.	GPE
gujaf-181	330	5	2013	DATE
gujaf-181	331	1	nigerian	NORP
gujaf-181	332	1	4(16	CARDINAL
gujaf-181	333	1	aigienohuwa, o. o., &	PERSON
gujaf-181	333	2	r. a.	PERSON
gujaf-181	333	3	2021	CARDINAL
gujaf-181	334	1	nigerian	NORP
gujaf-181	335	1	2488-9849	DATE
gujaf-181	335	2	10.46654	CARDINAL
gujaf-181	336	1	gusau journal of accounting	ORG
gujaf-181	336	2	3	CARDINAL
gujaf-181	336	3	3, october	DATE
gujaf-181	336	4	2022	CARDINAL
gujaf-181	336	5	b.	GPE
gujaf-181	336	6	izevbekhai	GPE
gujaf-181	336	7	m. o., & ohenhen	ORG
gujaf-181	337	1	2017	CARDINAL
gujaf-181	338	1	nigeria	GPE
gujaf-181	339	1	university of benin	ORG
gujaf-181	339	2	benin city	GPE
gujaf-181	339	3	nigeria	GPE
gujaf-181	340	1	akingunola	GPE
gujaf-181	340	2	r. o.	PERSON
gujaf-181	340	3	akingunola	GPE
gujaf-181	340	4	k. a.	PERSON
gujaf-181	340	5	r.	PERSON
gujaf-181	340	6	2018	DATE
gujaf-181	341	1	nigeria	GPE
gujaf-181	342	1	college of management science	ORG
gujaf-181	343	1	2015	CARDINAL
gujaf-181	344	1	jordan	GPE
gujaf-181	345	1	international journal of application	ORG
gujaf-181	346	1	4(3	CARDINAL
gujaf-181	346	2	24	CARDINAL
gujaf-181	347	1	apadore	PERSON
gujaf-181	347	2	k. & noor	ORG
gujaf-181	347	3	m. m.	PERSON
gujaf-181	347	4	2013	DATE
gujaf-181	348	1	malaysia	GPE
gujaf-181	349	1	international journal of business and management	ORG
gujaf-181	349	2	8(15	CARDINAL
gujaf-181	349	3	151	CARDINAL
gujaf-181	350	1	arifuddin	GPE
gujaf-181	350	2	k.h.	GPE
gujaf-181	350	3	2017	CARDINAL
gujaf-181	351	1	indonesia stock exchange	ORG
gujaf-181	352	1	international journal of applied business	ORG
gujaf-181	352	2	353	CARDINAL
gujaf-181	353	1	arowoshegbe	ORG
gujaf-181	353	2	a. o.	PERSON
gujaf-181	353	3	uniamikogbo	NORP
gujaf-181	353	4	e. & adeusi	ORG
gujaf-181	353	5	a. s.	PERSON
gujaf-181	353	6	2017	CARDINAL
gujaf-181	354	1	nigeria	GPE
gujaf-181	355	1	funai journal of accounting	ORG
gujaf-181	355	2	1(1	CARDINAL
gujaf-181	355	3	26	CARDINAL
gujaf-181	356	1	bengii	ORG
gujaf-181	358	1	instanbul stock exchange	ORG
gujaf-181	359	1	international journal of business and social science	ORG
gujaf-181	359	2	4(6	DATE
gujaf-181	359	3	5	CARDINAL
gujaf-181	360	1	clarke	GPE
gujaf-181	360	2	t.	GPE
gujaf-181	360	3	2004	DATE
gujaf-181	362	1	routledge taylor & francis	ORG
gujaf-181	362	2	london	GPE
gujaf-181	364	1	efobi	ORG
gujaf-181	364	2	u. & okougbo	ORG
gujaf-181	364	3	2015	CARDINAL
gujaf-181	365	1	nigeria	GPE
gujaf-181	366	1	24th	ORDINAL
gujaf-181	366	2	august	DATE
gujaf-181	366	3	2021	CARDINAL
gujaf-181	367	1	i. e.	PERSON
gujaf-181	367	2	2022	CARDINAL
gujaf-181	368	1	the saudi stock exchange	ORG
gujaf-181	369	1	2634-2596	CARDINAL
gujaf-181	370	1	2(1	CARDINAL
gujaf-181	370	2	43	CARDINAL
gujaf-181	371	1	jmb-08 2021-0033	WORK_OF_ART
gujaf-181	372	1	a.o.	GPE
gujaf-181	372	2	okunega	GPE
gujaf-181	372	3	n.c.	GPE
gujaf-181	372	4	o.o.	PERSON
gujaf-181	372	5	2013	DATE
gujaf-181	373	1	nigeria	GPE
gujaf-181	374	1	4(11	CARDINAL
gujaf-181	374	2	131	CARDINAL
gujaf-181	375	1	gujarati	ORG
gujaf-181	375	2	d. n.	PERSON
gujaf-181	375	3	2004	DATE
gujaf-181	376	1	4th	ORDINAL
gujaf-181	377	1	new york	GPE
gujaf-181	377	2	mcgraw-hill	ORG
gujaf-181	378	1	gusau journal of accounting	ORG
gujaf-181	378	2	3	CARDINAL
gujaf-181	378	3	3, october	DATE
gujaf-181	378	4	2022 88	DATE
gujaf-181	378	5	o. j. & iyafekhe	ORG
gujaf-181	378	6	2014	DATE
gujaf-181	379	1	nigeria	GPE
gujaf-181	380	1	international journal of humanities	ORG
gujaf-181	380	2	172-180	CARDINAL
gujaf-181	381	1	iyoha	PERSON
gujaf-181	381	2	2012	DATE
gujaf-181	382	1	nigeria	GPE
gujaf-181	383	1	business intelligence journal	ORG
gujaf-181	383	2	5	CARDINAL
gujaf-181	383	3	1	CARDINAL
gujaf-181	384	1	41	CARDINAL
gujaf-181	385	1	kiel	PERSON
gujaf-181	385	2	g.j.	GPE
gujaf-181	385	3	2003	DATE
gujaf-181	386	1	australian	NORP
gujaf-181	387	1	11(3	CARDINAL
gujaf-181	388	1	189	CARDINAL
gujaf-181	389	1	lwaminah	ORG
gujaf-181	389	2	f. a.	PERSON
gujaf-181	389	3	2017	CARDINAL
gujaf-181	390	1	nigeria	GPE
gujaf-181	391	1	machmuddah	PERSON
gujaf-181	391	2	z.	PERSON
gujaf-181	391	3	iriani	GPE
gujaf-181	391	4	a. f., & utomo	PERSON
gujaf-181	391	5	s. d.	PERSON
gujaf-181	391	6	2020	DATE
gujaf-181	392	1	indonesia	GPE
gujaf-181	393	1	9(6	CARDINAL
gujaf-181	394	1	madaschi	GPE
gujaf-181	394	2	a.	PERSON
gujaf-181	394	3	2010	DATE
gujaf-181	395	1	italy	GPE
gujaf-181	395	2	copenhagen business school	ORG
gujaf-181	396	1	r.	NORP
gujaf-181	396	2	2017	CARDINAL
gujaf-181	397	1	lebanese	NORP
gujaf-181	398	1	european research studies journal	ORG
gujaf-181	398	2	4(b	CARDINAL
gujaf-181	398	3	706 726	CARDINAL
gujaf-181	399	1	milgram	ORG
gujaf-181	399	2	s.	PERSON
gujaf-181	399	3	1963	DATE
gujaf-181	401	1	371	CARDINAL
gujaf-181	402	1	muideen a. &	ORG
gujaf-181	402	2	k.(2019	ORG
gujaf-181	402	3	nigeria	GPE
gujaf-181	402	4	1(1	CARDINAL
gujaf-181	402	5	june 2019	DATE
gujaf-181	403	1	10	CARDINAL
gujaf-181	404	1	mcgee	GPE
gujaf-181	404	2	r., & yuan	ORG
gujaf-181	404	3	x.	GPE
gujaf-181	404	4	2011	DATE
gujaf-181	405	1	china	GPE
gujaf-181	405	2	the european union	ORG
gujaf-181	406	1	journal of asia business studies	ORG
gujaf-181	406	2	6	CARDINAL
gujaf-181	407	1	mustafa	GPE
gujaf-181	407	2	z., & al-shwiyat	ORG
gujaf-181	407	3	m.	PERSON
gujaf-181	407	4	2013	DATE
gujaf-181	408	1	annual	DATE
gujaf-181	408	2	jordanian	NORP
gujaf-181	409	1	european scientific	ORG
gujaf-181	409	2	9(22	CARDINAL
gujaf-181	410	1	ku	PERSON
gujaf-181	410	2	i. s. i. & chandler	PERSON
gujaf-181	410	3	r.	PERSON
gujaf-181	410	4	2014	DATE
gujaf-181	411	1	quarterly	DATE
gujaf-181	411	2	malaysia	GPE
gujaf-181	412	1	asian	NORP
gujaf-181	412	2	12(1):1-18	CARDINAL
gujaf-181	413	1	odjaremu	ORG
gujaf-181	413	2	2019	DATE
gujaf-181	414	1	nigerian	NORP
gujaf-181	416	1	http://dx.doi.org/10.13164/trends.2019.34.69 gusau journal of accounting	ORG
gujaf-181	416	2	3	CARDINAL
gujaf-181	416	3	3, october	DATE
gujaf-181	416	4	2022 89	DATE
gujaf-181	416	5	j., & akani	ORG
gujaf-181	416	6	f. n.	PERSON
gujaf-181	416	7	2017	CARDINAL
gujaf-181	417	1	nigerian	NORP
gujaf-181	418	1	4(2	CARDINAL
gujaf-181	418	2	50-55	CARDINAL
gujaf-181	419	1	august 2021	DATE
gujaf-181	421	1	a.o.	GPE
gujaf-181	421	2	izedomi f. (	PERSON
gujaf-181	421	3	2013	DATE
gujaf-181	422	1	nigerian	NORP
gujaf-181	423	1	4(8	CARDINAL
gujaf-181	423	2	34	CARDINAL
gujaf-181	424	1	oluseyi awojulugbe	PERSON
gujaf-181	424	2	april, 2018 10	DATE
gujaf-181	424	3	march-31	DATE
gujaf-181	424	4	august 22, 2021	DATE
gujaf-181	425	1	omar, a. & ahmed a. m. a.	ORG
gujaf-181	426	1	palestinian	NORP
gujaf-181	426	2	amman stock exchange	ORG
gujaf-181	427	1	international journal of management sciences	ORG
gujaf-181	427	2	oct-2016	DATE
gujaf-181	427	3	issn	PERSON
gujaf-181	427	4	2226-8235	DATE
gujaf-181	428	1	ömer	PERSON
gujaf-181	428	2	f. g.	PERSON
gujaf-181	428	3	2017	CARDINAL
gujaf-181	429	1	turkey	GPE
gujaf-181	429	2	16(3	CARDINAL
gujaf-181	429	3	219	CARDINAL
gujaf-181	430	1	siyanbola	ORG
gujaf-181	430	2	t. t.	PERSON
gujaf-181	430	3	sanyaolu	GPE
gujaf-181	430	4	w. a.	PERSON
gujaf-181	430	5	p. i., & adegbie	ORG
gujaf-181	430	6	f. f. (	PERSON
gujaf-181	430	7	2020	DATE
gujaf-181	431	1	nigerian	NORP
gujaf-181	432	1	academy of accounting	ORG
gujaf-181	432	2	24(3	CARDINAL
gujaf-181	432	3	sundaram	ORG
gujaf-181	432	4	a. k.	PERSON
gujaf-181	432	5	a. c.	PERSON
gujaf-181	432	6	2004	DATE
gujaf-181	434	1	370–371	CARDINAL
gujaf-181	435	1	taofik salako	PERSON
gujaf-181	435	2	september 2018	DATE
gujaf-181	435	3	seven	CARDINAL
gujaf-181	435	4	21	CARDINAL
gujaf-181	435	5	seven-banks-21	DATE
gujaf-181	435	6	august 20, 2021	DATE
gujaf-181	436	1	tunji	ORG
gujaf-181	436	2	s.,wasiu,	PERSON
gujaf-181	436	3	a. s.	PERSON
gujaf-181	436	4	peter	PERSON
gujaf-181	436	5	2020	DATE
gujaf-181	437	1	nigerian	NORP
gujaf-181	438	1	academy of accounting	ORG
gujaf-181	438	2	journal,24(3	PERSON
gujaf-181	438	3	6	CARDINAL
gujaf-181	439	1	damilola felix	PERSON
gujaf-181	439	2	e.	PERSON
gujaf-181	439	3	teddy	PERSON
gujaf-181	439	4	irene	PERSON
gujaf-181	439	5	2018	DATE
gujaf-181	440	1	nigerian	NORP
gujaf-181	441	1	13(3	CARDINAL
gujaf-181	441	2	12-23	CARDINAL
gujaf-181	441	3	https://thenationonlineng.net/nse-to-sanction-seven-banks-21-firms-for-poor-governance gusau journal of accounting	ORG
gujaf-181	441	4	3	CARDINAL
gujaf-181	441	5	3, october	DATE
gujaf-181	441	6	2022	CARDINAL