id	sid	eid	entity	type
gujaf-183	1	1	gusau journal of accounting	ORG
gujaf-183	1	2	3	CARDINAL
gujaf-183	1	3	3, october	DATE
gujaf-183	1	4	2022	CARDINAL
gujaf-183	1	5	3	CARDINAL
gujaf-183	1	6	3, october	DATE
gujaf-183	1	7	2022	CARDINAL
gujaf-183	1	8	2756-665x	CARDINAL
gujaf-183	1	9	social sciences	ORG
gujaf-183	1	10	federal university gusau	ORG
gujaf-183	1	11	zamfara state	GPE
gujaf-183	1	12	gusau journal of accounting	ORG
gujaf-183	1	13	3	CARDINAL
gujaf-183	1	14	3, october	DATE
gujaf-183	1	15	2022 ii	CARDINAL
gujaf-183	2	1	3	CARDINAL
gujaf-183	2	2	3 october	DATE
gujaf-183	2	3	2022	CARDINAL
gujaf-183	2	4	2756-665x	CARDINAL
gujaf-183	2	5	social sciences	ORG
gujaf-183	2	6	federal university gusau	ORG
gujaf-183	2	7	zamfara state	GPE
gujaf-183	3	1	ahmadu bello university press limited	ORG
gujaf-183	3	2	zaria kaduna	PERSON
gujaf-183	3	3	nigeria	GPE
gujaf-183	4	1	08065949711	CARDINAL
gujaf-183	4	2	069-879121	CARDINAL
gujaf-183	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-183	5	2	3	CARDINAL
gujaf-183	5	3	3, october	DATE
gujaf-183	5	4	2022	CARDINAL
gujaf-183	5	5	shehu usman hassan department	PERSON
gujaf-183	6	1	muhammad mustapha	PERSON
gujaf-183	6	2	ahmadu bello university	ORG
gujaf-183	6	3	zaria	PERSON
gujaf-183	6	4	kaduna state	GPE
gujaf-183	7	1	umar farouk	PERSON
gujaf-183	7	2	federal university gusau	ORG
gujaf-183	7	3	zamfara state	GPE
gujaf-183	8	1	modu kumshe department of accounting	ORG
gujaf-183	8	2	university of maiduguri	ORG
gujaf-183	8	3	borno	GPE
gujaf-183	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-183	9	2	paul university	ORG
gujaf-183	10	1	prof kabir tahir hamid	PERSON
gujaf-183	10	2	bayero university	ORG
gujaf-183	10	3	kano	ORG
gujaf-183	11	1	prof	PERSON
gujaf-183	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-183	12	2	university of jos	ORG
gujaf-183	13	1	clifford ofurum department of accounting	ORG
gujaf-183	13	2	university of portharcourt	ORG
gujaf-183	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-183	15	2	ahmadu bello university	ORG
gujaf-183	15	3	zaria	PERSON
gujaf-183	16	1	prof	PERSON
gujaf-183	17	1	yusuf	PERSON
gujaf-183	18	1	b. rahman	PERSON
gujaf-183	18	2	lagos state university	ORG
gujaf-183	18	3	lagos stat gusau journal of accounting	ORG
gujaf-183	19	1	3	CARDINAL
gujaf-183	19	2	3, october	DATE
gujaf-183	19	3	2022	CARDINAL
gujaf-183	20	1	suleiman a. s. aruwa	PERSON
gujaf-183	20	2	nasarawa state university	ORG
gujaf-183	20	3	keffi	GPE
gujaf-183	22	1	muhammad junaidu	PERSON
gujaf-183	22	2	kurawa department of accounting	ORG
gujaf-183	22	3	university kano	ORG
gujaf-183	24	1	muhammad habibu sabari department	PERSON
gujaf-183	24	2	ahmadu bello university	ORG
gujaf-183	24	3	zaria	PERSON
gujaf-183	24	4	prof	PERSON
gujaf-183	25	1	okpanachi joshua department of accounting	ORG
gujaf-183	25	2	nigerian defence academy	ORG
gujaf-183	25	3	kaduna	GPE
gujaf-183	26	1	hassan ibrahim department	PERSON
gujaf-183	26	2	ibb university	ORG
gujaf-183	26	3	niger state	GPE
gujaf-183	27	1	prof	PERSON
gujaf-183	28	1	mary okwo department of accounting	ORG
gujaf-183	28	2	enugu state university of science and technology	ORG
gujaf-183	30	1	muhammad aminu	PERSON
gujaf-183	30	2	bayero university	ORG
gujaf-183	30	3	kano	ORG
gujaf-183	31	1	prof	PERSON
gujaf-183	32	1	ahmadu bello department of accounting	ORG
gujaf-183	32	2	ahmadu bello university	ORG
gujaf-183	32	3	zaria	PERSON
gujaf-183	33	1	prof	PERSON
gujaf-183	34	1	musa yelwa abubakar department	PERSON
gujaf-183	34	2	usmanu danfodiyo university	ORG
gujaf-183	34	3	sokoto state	ORG
gujaf-183	35	1	prof	ORG
gujaf-183	36	1	salisu abubakar department of accounting	ORG
gujaf-183	36	2	ahmadu bello university	ORG
gujaf-183	36	3	zaria	PERSON
gujaf-183	36	4	kaduna state	GPE
gujaf-183	37	1	isaq	PERSON
gujaf-183	37	2	samaila department of accounting	ORG
gujaf-183	37	3	bayero university	ORG
gujaf-183	38	1	prof	PERSON
gujaf-183	39	1	fatima	PERSON
gujaf-183	39	2	university of maiduguri	ORG
gujaf-183	39	3	borno state	ORG
gujaf-183	40	1	gusau journal of accounting	ORG
gujaf-183	40	2	3	CARDINAL
gujaf-183	40	3	3, october	DATE
gujaf-183	40	4	2022	CARDINAL
gujaf-183	40	5	sunusi sa'ad	PERSON
gujaf-183	40	6	dutse	GPE
gujaf-183	40	7	jigawa state	GPE
gujaf-183	41	1	nasiru a. ka’oje	PERSON
gujaf-183	41	2	usmanu danfodiyo university	ORG
gujaf-183	41	3	sokoto	PERSON
gujaf-183	42	1	aminu abdullahi department of accounting	ORG
gujaf-183	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-183	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-183	43	2	nigerian defence academy	ORG
gujaf-183	43	3	kaduna state	GPE
gujaf-183	44	1	dr.	PERSON
gujaf-183	44	2	saidu adamu department of accounting	ORG
gujaf-183	45	1	dr.	PERSON
gujaf-183	45	2	nasiru yunusa department	PERSON
gujaf-183	45	3	ahmadu bello university	ORG
gujaf-183	45	4	zaria	PERSON
gujaf-183	46	1	aisha	PERSON
gujaf-183	46	2	muhammad department	PERSON
gujaf-183	46	3	ahmadu bello university	ORG
gujaf-183	46	4	zaria	PERSON
gujaf-183	47	1	lawal muhammad	PERSON
gujaf-183	47	2	ahmadu bello university	ORG
gujaf-183	47	3	zaria	PERSON
gujaf-183	48	1	farouk	PERSON
gujaf-183	48	2	american university of nigeria	ORG
gujaf-183	48	3	yola	ORG
gujaf-183	49	1	bashir umar farouk	PERSON
gujaf-183	49	2	federal university gusau	ORG
gujaf-183	49	3	zamfara state	GPE
gujaf-183	50	1	dr emmanuel omokhuale department	PERSON
gujaf-183	50	2	federal university gusau	ORG
gujaf-183	51	1	state gusau journal of accounting	ORG
gujaf-183	51	2	3	CARDINAL
gujaf-183	51	3	3, october	DATE
gujaf-183	51	4	2022	CARDINAL
gujaf-183	51	5	vi advisory board	ORG
gujaf-183	52	1	kabiru isah	PERSON
gujaf-183	52	2	bayero university kano	ORG
gujaf-183	53	1	bashir	PERSON
gujaf-183	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-183	53	3	sokoto state	ORG
gujaf-183	55	1	muhammad tanko	PERSON
gujaf-183	55	2	kaduna state university	ORG
gujaf-183	55	3	kaduna	GPE
gujaf-183	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-183	56	2	sokoto state	ORG
gujaf-183	58	1	aliyu sulaiman kantudu	PERSON
gujaf-183	58	2	university kano	ORG
gujaf-183	59	1	usman muhammad adam	PERSON
gujaf-183	59	2	federal university gusau	ORG
gujaf-183	59	3	zamfara state	GPE
gujaf-183	60	1	gusau journal of accounting	ORG
gujaf-183	60	2	3	CARDINAL
gujaf-183	60	3	3, october	DATE
gujaf-183	60	4	2022	CARDINAL
gujaf-183	60	5	gusau journal of accounting	ORG
gujaf-183	61	1	two	CARDINAL
gujaf-183	61	2	april and october annually	DATE
gujaf-183	62	1	the department of accounting	ORG
gujaf-183	62	2	social sciences	ORG
gujaf-183	62	3	federal university gusau	ORG
gujaf-183	62	4	zamfara state	GPE
gujaf-183	62	5	nigeria	GPE
gujaf-183	62	6	islamic finance	ORG
gujaf-183	62	7	islamic	NORP
gujaf-183	63	1	english	LANGUAGE
gujaf-183	64	1	more than 15	CARDINAL
gujaf-183	64	2	a4	ORG
gujaf-183	64	3	1.5	CARDINAL
gujaf-183	64	4	12	CARDINAL
gujaf-183	65	1	25 percent	PERCENT
gujaf-183	66	1	5000	CARDINAL
gujaf-183	66	2	more than 250	CARDINAL
gujaf-183	66	3	four	CARDINAL
gujaf-183	67	1	apa 7th	PRODUCT
gujaf-183	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-183	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-183	69	2	3	CARDINAL
gujaf-183	69	3	3, october	DATE
gujaf-183	69	4	2022	CARDINAL
gujaf-183	73	1	fcmb	PERSON
gujaf-183	73	2	7278465011	DATE
gujaf-183	73	3	gusau journal of accounting	ORG
gujaf-183	73	4	federal university gusau	ORG
gujaf-183	73	5	zamfara state	GPE
gujaf-183	75	1	+2348069393824	DATE
gujaf-183	75	2	journals.gujaf.com.ng	ORG
gujaf-183	75	3	mailto:05@gmail.com	ORG
gujaf-183	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-183	77	1	3	CARDINAL
gujaf-183	77	2	3, october	DATE
gujaf-183	77	3	2022	CARDINAL
gujaf-183	77	4	nigeria	GPE
gujaf-183	77	5	anas idris abdulwahab	PERSON
gujaf-183	77	6	hussaini bala ph.d	PERSON
gujaf-183	77	7	mansur lubabah kwambo	PERSON
gujaf-183	77	8	ph.d	ORG
gujaf-183	77	9	1	CARDINAL
gujaf-183	77	10	yayuk ngesti	ORG
gujaf-183	77	11	17	CARDINAL
gujaf-183	78	1	musa ibrahim dauda	PERSON
gujaf-183	78	2	ibrahim adagye dauda	PERSON
gujaf-183	78	3	35	CARDINAL
gujaf-183	78	4	nigeria	GPE
gujaf-183	78	5	olabode olutola	PERSON
gujaf-183	78	6	49	DATE
gujaf-183	78	7	nigeria	GPE
gujaf-183	78	8	james terkende	PERSON
gujaf-183	78	9	dele ikese karim 67	PERSON
gujaf-183	78	10	nigeria	GPE
gujaf-183	78	11	kassim busari	PERSON
gujaf-183	78	12	ishaya luka chechet ph.d	PERSON
gujaf-183	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-183	78	14	87	DATE
gujaf-183	79	1	olutimi	PERSON
gujaf-183	79	2	ph.d, &adeboye	ORG
gujaf-183	79	3	emmanuel sanmi	PERSON
gujaf-183	79	4	101	CARDINAL
gujaf-183	79	5	nigeria	GPE
gujaf-183	79	6	mark david kantiyok	PERSON
gujaf-183	79	7	117	CARDINAL
gujaf-183	79	8	3	CARDINAL
gujaf-183	79	9	3, october	DATE
gujaf-183	79	10	2022	CARDINAL
gujaf-183	79	11	nigeria	GPE
gujaf-183	79	12	mary seansu lazarus	PERSON
gujaf-183	79	13	nurradden usman miko ph.d	PERSON
gujaf-183	79	14	ph.d	NORP
gujaf-183	79	15	140	CARDINAL
gujaf-183	79	16	nigeria	GPE
gujaf-183	79	17	ahmad adamu ibrahim	PERSON
gujaf-183	79	18	ahmad rufa’i adamu	PERSON
gujaf-183	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-183	79	20	158	CARDINAL
gujaf-183	79	21	nigerian	NORP
gujaf-183	79	22	ph.d	NORP
gujaf-183	79	23	misbahu	PERSON
gujaf-183	79	24	abubakar muhammad	PERSON
gujaf-183	79	25	175	CARDINAL
gujaf-183	79	26	nigeria	GPE
gujaf-183	79	27	ahmad muhammad ahmad	PERSON
gujaf-183	79	28	shehu usman hassan ph.d	PERSON
gujaf-183	79	29	abubakar abubakar	PERSON
gujaf-183	79	30	192	CARDINAL
gujaf-183	79	31	nigeria	GPE
gujaf-183	79	32	joseph kayode	PERSON
gujaf-183	79	33	joseph adeyinka ph.d	PERSON
gujaf-183	79	34	adewale abass	PERSON
gujaf-183	79	35	kayode ph.d	PERSON
gujaf-183	79	36	205	CARDINAL
gujaf-183	79	37	suleiman ph.	PERSON
gujaf-183	80	1	ph.d	ORG
gujaf-183	80	2	224	CARDINAL
gujaf-183	81	1	3	CARDINAL
gujaf-183	81	2	3, october	DATE
gujaf-183	81	3	2022	CARDINAL
gujaf-183	82	1	nigeria	GPE
gujaf-183	84	1	celestine	PERSON
gujaf-183	84	2	ph.d department	ORG
gujaf-183	84	3	university of ibadan	ORG
gujaf-183	84	4	nigeria toluphil51@gmail.com	GPE
gujaf-183	85	1	emmanuel sanmi	PERSON
gujaf-183	85	2	nigeria	GPE
gujaf-183	86	1	2005	DATE
gujaf-183	86	2	2021	CARDINAL
gujaf-183	87	1	secondary	ORDINAL
gujaf-183	87	2	the national pension commission	ORG
gujaf-183	89	1	1%	PERCENT
gujaf-183	89	2	0.0028%	PERCENT
gujaf-183	90	1	1%	PERCENT
gujaf-183	90	2	0.024%	PERCENT
gujaf-183	94	1	1	CARDINAL
gujaf-183	95	1	french	NORP
gujaf-183	95	2	british	NORP
gujaf-183	95	3	makama & daniel	ORG
gujaf-183	95	4	2015	DATE
gujaf-183	96	1	nigeria	GPE
gujaf-183	96	2	mailto:ayotomiwa2011@gmail.com	ORG
gujaf-183	97	1	3	CARDINAL
gujaf-183	97	2	3, october	DATE
gujaf-183	97	3	2022 102	CARDINAL
gujaf-183	97	4	1951	DATE
gujaf-183	97	5	british	NORP
gujaf-183	97	6	january 1, 1946	DATE
gujaf-183	97	7	barrow	ORG
gujaf-183	97	8	2008	DATE
gujaf-183	97	9	nafisat	ORG
gujaf-183	97	10	2015	DATE
gujaf-183	98	1	british	NORP
gujaf-183	99	1	1958	DATE
gujaf-183	99	2	gunu &tsado	ORG
gujaf-183	99	3	2012	DATE
gujaf-183	100	1	nigeria	GPE
gujaf-183	100	2	2004	DATE
gujaf-183	101	1	balogun	ORG
gujaf-183	101	2	2016	DATE
gujaf-183	103	1	about n2 trillion	MONEY
gujaf-183	104	1	haruna	PERSON
gujaf-183	104	2	makama & daniel	ORG
gujaf-183	104	3	2015	DATE
gujaf-183	104	4	2009	DATE
gujaf-183	105	1	2004	DATE
gujaf-183	105	2	2015	DATE
gujaf-183	107	1	asekunowo	GPE
gujaf-183	107	2	2009	DATE
gujaf-183	107	3	gunu & tsado	ORG
gujaf-183	107	4	2012	DATE
gujaf-183	108	1	nigeria	GPE
gujaf-183	108	2	n649.92 billion	MONEY
gujaf-183	108	3	2006	DATE
gujaf-183	108	4	n13.42 trillion	CARDINAL
gujaf-183	108	5	december 2021	DATE
gujaf-183	108	6	2022	CARDINAL
gujaf-183	109	1	waterhouse	ORG
gujaf-183	109	2	2016	DATE
gujaf-183	110	1	3	CARDINAL
gujaf-183	110	2	3, october	DATE
gujaf-183	110	3	2022	CARDINAL
gujaf-183	111	1	nigeria	GPE
gujaf-183	112	1	2016	DATE
gujaf-183	113	1	2015	DATE
gujaf-183	113	2	james	PERSON
gujaf-183	113	3	2013	DATE
gujaf-183	113	4	al-faki	ORG
gujaf-183	113	5	2006 &	DATE
gujaf-183	113	6	ocheni & akabo	ORG
gujaf-183	113	7	2015	DATE
gujaf-183	114	1	2006	DATE
gujaf-183	114	2	2008	DATE
gujaf-183	114	3	osaze	ORG
gujaf-183	114	4	2000	CARDINAL
gujaf-183	114	5	2000	DATE
gujaf-183	115	1	2014	DATE
gujaf-183	115	2	2004	DATE
gujaf-183	117	1	2004	DATE
gujaf-183	118	1	bgl	ORG
gujaf-183	118	2	2010	DATE
gujaf-183	119	1	un	ORG
gujaf-183	121	1	over 70%	PERCENT
gujaf-183	121	2	twenty	CARDINAL
gujaf-183	121	3	gunu &tsado	ORG
gujaf-183	121	4	2012	DATE
gujaf-183	122	1	2004	DATE
gujaf-183	122	2	chilean	NORP
gujaf-183	122	3	millions	CARDINAL
gujaf-183	122	4	bgl	PERSON
gujaf-183	122	5	2010	DATE
gujaf-183	125	1	odia & okoye	ORG
gujaf-183	125	2	2012	DATE
gujaf-183	126	1	35 million	CARDINAL
gujaf-183	126	2	nigerians	NORP
gujaf-183	126	3	2015	DATE
gujaf-183	127	1	only 9.55 million	CARDINAL
gujaf-183	127	2	13.70%	PERCENT
gujaf-183	127	3	69.68 million	CARDINAL
gujaf-183	128	1	2004	DATE
gujaf-183	128	2	nbs	ORG
gujaf-183	128	3	2021	CARDINAL
gujaf-183	129	1	walker &	ORG
gujaf-183	129	2	2002	DATE
gujaf-183	129	3	mesike & ibiwoye	ORG
gujaf-183	129	4	2012	DATE
gujaf-183	129	5	gunu & tsado	ORG
gujaf-183	129	6	2012	DATE
gujaf-183	129	7	romer 2006	DATE
gujaf-183	129	8	2003	DATE
gujaf-183	129	9	iyiola	ORG
gujaf-183	129	10	munirat & nwufo	ORG
gujaf-183	129	11	2012	DATE
gujaf-183	129	12	okoro, 2014	DATE
gujaf-183	129	13	alejandro & mark	ORG
gujaf-183	129	14	2016	DATE
gujaf-183	129	15	meng & pfau	ORG
gujaf-183	129	16	2010	DATE
gujaf-183	129	17	pension gusau journal of accounting	ORG
gujaf-183	130	1	3	CARDINAL
gujaf-183	130	2	3, october	DATE
gujaf-183	130	3	2022	CARDINAL
gujaf-183	130	4	104	MONEY
gujaf-183	138	1	nigerian	NORP
gujaf-183	139	1	2005–2021	CARDINAL
gujaf-183	140	1	nigerian	NORP
gujaf-183	140	2	june 25, 2004	DATE
gujaf-183	140	3	march 5, 2005	DATE
gujaf-183	141	1	2015	DATE
gujaf-183	144	1	2	CARDINAL
gujaf-183	144	2	levine	PERSON
gujaf-183	144	3	1991	DATE
gujaf-183	149	1	gusau journal of accounting	ORG
gujaf-183	149	2	3	CARDINAL
gujaf-183	149	3	3, october	DATE
gujaf-183	149	4	2022	CARDINAL
gujaf-183	149	5	wilbert	PERSON
gujaf-183	149	6	kenneh	ORG
gujaf-183	149	7	friedman	PERSON
gujaf-183	149	8	2000	DATE
gujaf-183	151	1	nigeria	GPE
gujaf-183	151	2	gunu	PERSON
gujaf-183	151	3	2012	DATE
gujaf-183	152	1	2007	DATE
gujaf-183	152	2	2010	DATE
gujaf-183	153	1	ecm	ORG
gujaf-183	153	2	2012	DATE
gujaf-183	153	3	nigeria	GPE
gujaf-183	155	1	2015	CARDINAL
gujaf-183	155	2	nigeria	GPE
gujaf-183	155	3	aum	ORG
gujaf-183	157	1	nigeria	GPE
gujaf-183	159	1	nigerian	NORP
gujaf-183	160	1	nwanne	PERSON
gujaf-183	160	2	nigeria	GPE
gujaf-183	163	1	farayibi	ORG
gujaf-183	163	2	2015	CARDINAL
gujaf-183	163	3	2004	DATE
gujaf-183	163	4	nigeria	GPE
gujaf-183	164	1	nigeria	GPE
gujaf-183	165	1	nigeria	GPE
gujaf-183	166	1	gusau journal of accounting	ORG
gujaf-183	166	2	3	CARDINAL
gujaf-183	166	3	3, october	DATE
gujaf-183	166	4	2022	CARDINAL
gujaf-183	166	5	2013	DATE
gujaf-183	166	6	nigerian	NORP
gujaf-183	167	1	nigeria	GPE
gujaf-183	170	1	anova	ORG
gujaf-183	171	1	anova	ORG
gujaf-183	173	1	2015	CARDINAL
gujaf-183	173	2	nigeria	GPE
gujaf-183	174	1	nigeria	GPE
gujaf-183	176	1	2004	DATE
gujaf-183	178	1	bijlsma	GPE
gujaf-183	178	2	2017	CARDINAL
gujaf-183	181	1	69	CARDINAL
gujaf-183	181	2	34	CARDINAL
gujaf-183	181	3	oecd	ORG
gujaf-183	181	4	the period 2001-2010	DATE
gujaf-183	182	1	one	CARDINAL
gujaf-183	182	2	40	CARDINAL
gujaf-183	182	3	0.24	CARDINAL
gujaf-183	183	1	gusau journal of accounting	ORG
gujaf-183	183	2	3	CARDINAL
gujaf-183	183	3	3, october	DATE
gujaf-183	183	4	2022	CARDINAL
gujaf-183	183	5	calderon rosellmodel	ORG
gujaf-183	184	1	first	ORDINAL
gujaf-183	184	2	romer	PERSON
gujaf-183	184	3	1999	DATE
gujaf-183	185	1	1	CARDINAL
gujaf-183	186	1	1999	DATE
gujaf-183	186	2	a0 + gt	ORG
gujaf-183	187	1	1	CARDINAL
gujaf-183	188	1	1999	DATE
gujaf-183	190	1	syt	ORG
gujaf-183	191	1	……………………………………………………	PRODUCT
gujaf-183	191	2	3	CARDINAL
gujaf-183	191	3	3	CARDINAL
gujaf-183	192	1	4	CARDINAL
gujaf-183	192	2	3	CARDINAL
gujaf-183	197	1	ggdpp=	PRODUCT
gujaf-183	197	2	glr=	ORG
gujaf-183	197	3	3	CARDINAL
gujaf-183	197	4	3, october	DATE
gujaf-183	197	5	2022 108	CARDINAL
gujaf-183	198	1	2	CARDINAL
gujaf-183	198	2	second	ORDINAL
gujaf-183	199	1	calderon-rossell	ORG
gujaf-183	199	2	1991	DATE
gujaf-183	202	1	mcd = sml	ORG
gujaf-183	202	2	mcd= capital	GPE
gujaf-183	202	3	sml	ORG
gujaf-183	204	1	mcd=	DATE
gujaf-183	204	2	sml	ORG
gujaf-183	204	3	ggdpp=	PRODUCT
gujaf-183	204	4	5	CARDINAL
gujaf-183	204	5	7	CARDINAL
gujaf-183	204	6	t=	NORP
gujaf-183	208	1	the national pension commission	ORG
gujaf-183	208	2	annual	DATE
gujaf-183	209	1	5	CARDINAL
gujaf-183	209	2	7	CARDINAL
gujaf-183	210	1	gusau journal of accounting	ORG
gujaf-183	210	2	3	CARDINAL
gujaf-183	210	3	3, october	DATE
gujaf-183	210	4	2022	CARDINAL
gujaf-183	210	5	4	CARDINAL
gujaf-183	210	6	al	PERSON
gujaf-183	211	1	2001	DATE
gujaf-183	213	1	ecm	ORG
gujaf-183	214	1	2	CARDINAL
gujaf-183	214	2	1%	PERCENT
gujaf-183	214	3	0.0001	CARDINAL
gujaf-183	215	1	0.0000 i(1	PERSON
gujaf-183	217	1	0.0000 i(1	PERSON
gujaf-183	217	2	0.0006 i(1	PERSON
gujaf-183	217	3	0.0000 i(1	PERSON
gujaf-183	217	4	0.0000 i(1	PERSON
gujaf-183	217	5	2022	CARDINAL
gujaf-183	219	1	2	CARDINAL
gujaf-183	219	2	3	CARDINAL
gujaf-183	219	3	two	CARDINAL
gujaf-183	219	4	2	CARDINAL
gujaf-183	219	5	0	DATE
gujaf-183	219	6	0	DATE
gujaf-183	219	7	0	DATE
gujaf-183	219	8	0	CARDINAL
gujaf-183	219	9	2	CARDINAL
gujaf-183	219	10	1	CARDINAL
gujaf-183	219	11	1	CARDINAL
gujaf-183	219	12	1	CARDINAL
gujaf-183	219	13	1	DATE
gujaf-183	219	14	1	CARDINAL
gujaf-183	219	15	0	CARDINAL
gujaf-183	219	16	1	CARDINAL
gujaf-183	219	17	2	CARDINAL
gujaf-183	219	18	4.76	CARDINAL
gujaf-183	219	19	4.51	CARDINAL
gujaf-183	219	20	3.61	CARDINAL
gujaf-183	219	21	3.79	CARDINAL
gujaf-183	219	22	i0	ORG
gujaf-183	219	23	2.45	CARDINAL
gujaf-183	219	24	i0	ORG
gujaf-183	219	25	2.62	CARDINAL
gujaf-183	219	26	2022	CARDINAL
gujaf-183	220	1	gusau journal of accounting	ORG
gujaf-183	220	2	3	CARDINAL
gujaf-183	220	3	3, october	DATE
gujaf-183	220	4	2022	CARDINAL
gujaf-183	220	5	110	MONEY
gujaf-183	220	6	5%	PERCENT
gujaf-183	220	7	3	CARDINAL
gujaf-183	220	8	two	CARDINAL
gujaf-183	220	9	1(4.76	CARDINAL
gujaf-183	220	10	2	CARDINAL
gujaf-183	220	11	4.51	CARDINAL
gujaf-183	220	12	3.61	CARDINAL
gujaf-183	220	13	3.79	CARDINAL
gujaf-183	220	14	cmd	ORG
gujaf-183	220	15	1	CARDINAL
gujaf-183	220	16	2	CARDINAL
gujaf-183	221	1	two	CARDINAL
gujaf-183	222	1	4	CARDINAL
gujaf-183	224	1	0.275765 0.152833 1.804353	MONEY
gujaf-183	224	2	0.010802 -2.894584 0.0076	MONEY
gujaf-183	225	1	0.011251	CARDINAL
gujaf-183	227	1	0.002995	CARDINAL
gujaf-183	228	1	0.0099	MONEY
gujaf-183	228	2	0.045511	MONEY
gujaf-183	228	3	3.599825	MONEY
gujaf-183	229	1	0.051137	CARDINAL
gujaf-183	229	2	0.0262	CARDINAL
gujaf-183	229	3	0.392904	CARDINAL
gujaf-183	229	4	0.1869	CARDINAL
gujaf-183	230	1	0.262662	CARDINAL
gujaf-183	230	2	0.0000	CARDINAL
gujaf-183	235	1	exh -0.018321 0.006459 -2.836723	PERSON
gujaf-183	236	1	0.0087	CARDINAL
gujaf-183	236	2	0.0290	MONEY
gujaf-183	237	1	0.153684 -0.208428	MONEY
gujaf-183	238	1	2.296100	CARDINAL
gujaf-183	238	2	0.5954	CARDINAL
gujaf-183	238	3	0.6911320	CARDINAL
gujaf-183	238	4	0.615223	CARDINAL
gujaf-183	240	1	2	CARDINAL
gujaf-183	240	2	0	DATE
gujaf-183	240	3	0	DATE
gujaf-183	240	4	0	DATE
gujaf-183	240	5	0	CARDINAL
gujaf-183	240	6	2	CARDINAL
gujaf-183	240	7	1	CARDINAL
gujaf-183	240	8	2022	CARDINAL
gujaf-183	241	1	gusau journal of accounting	ORG
gujaf-183	241	2	3	CARDINAL
gujaf-183	241	3	3, october	DATE
gujaf-183	241	4	2022	CARDINAL
gujaf-183	241	5	70.6%	PERCENT
gujaf-183	242	1	1%	PERCENT
gujaf-183	244	1	∆gdp	GPE
gujaf-183	245	1	5	CARDINAL
gujaf-183	246	1	0.098861 0.118787 0.832257	MONEY
gujaf-183	247	1	0.074750 0.027477	MONEY
gujaf-183	247	2	0.012550	MONEY
gujaf-183	247	3	0.911894 0.643310	MONEY
gujaf-183	247	4	0.1670	MONEY
gujaf-183	247	5	0.584271 0.234758	MONEY
gujaf-183	247	6	0.123931 -3.996182 0.0004	CARDINAL
gujaf-183	249	1	0.199619 0.054898	MONEY
gujaf-183	249	2	0.489037	CARDINAL
gujaf-183	249	3	1.453925	CARDINAL
gujaf-183	249	4	0.0151 log∆gdp	MONEY
gujaf-183	249	5	12.245780	CARDINAL
gujaf-183	249	6	0.1970	CARDINAL
gujaf-183	249	7	0.769667	CARDINAL
gujaf-183	249	8	0.667150	CARDINAL
gujaf-183	250	1	0.000048	CARDINAL
gujaf-183	250	2	1,0,1,0,1,1	DATE
gujaf-183	250	3	2022	CARDINAL
gujaf-183	251	1	89.5%	PERCENT
gujaf-183	252	1	1%	PERCENT
gujaf-183	255	1	gusau journal of accounting	ORG
gujaf-183	255	2	3	CARDINAL
gujaf-183	255	3	3, october	DATE
gujaf-183	255	4	2022 112	CARDINAL
gujaf-183	259	1	two	CARDINAL
gujaf-183	259	2	more than 0.05	CARDINAL
gujaf-183	259	3	1	CARDINAL
gujaf-183	263	1	2	CARDINAL
gujaf-183	263	2	appendix	NORP
gujaf-183	263	3	1(2	DATE
gujaf-183	263	4	0	CARDINAL
gujaf-183	263	5	0	DATE
gujaf-183	263	6	0	DATE
gujaf-183	263	7	0	CARDINAL
gujaf-183	263	8	2	CARDINAL
gujaf-183	263	9	1)and	CARDINAL
gujaf-183	263	10	2	CARDINAL
gujaf-183	263	11	1	CARDINAL
gujaf-183	263	12	0	DATE
gujaf-183	263	13	1	CARDINAL
gujaf-183	263	14	0	CARDINAL
gujaf-183	263	15	1	CARDINAL
gujaf-183	263	16	1	CARDINAL
gujaf-183	263	17	0.0764	ORG
gujaf-183	263	18	0.1054	CARDINAL
gujaf-183	263	19	1	CARDINAL
gujaf-183	263	20	0.05	CARDINAL
gujaf-183	264	1	jarque	ORG
gujaf-183	264	2	1	CARDINAL
gujaf-183	264	3	2	CARDINAL
gujaf-183	264	4	0	DATE
gujaf-183	264	5	0	DATE
gujaf-183	264	6	0	DATE
gujaf-183	264	7	0	CARDINAL
gujaf-183	264	8	2	CARDINAL
gujaf-183	264	9	1	CARDINAL
gujaf-183	264	10	2	CARDINAL
gujaf-183	264	11	1	CARDINAL
gujaf-183	264	12	0	DATE
gujaf-183	264	13	1	CARDINAL
gujaf-183	264	14	0	CARDINAL
gujaf-183	264	15	1	CARDINAL
gujaf-183	264	16	1	CARDINAL
gujaf-183	264	17	0.080	CARDINAL
gujaf-183	264	18	0.43	CARDINAL
gujaf-183	264	19	0.05	CARDINAL
gujaf-183	265	1	4	CARDINAL
gujaf-183	265	2	∆gdp	GPE
gujaf-183	265	3	1%	PERCENT
gujaf-183	267	1	1%	PERCENT
gujaf-183	267	2	1%	PERCENT
gujaf-183	267	3	0.018	CARDINAL
gujaf-183	269	1	nigeria	GPE
gujaf-183	269	2	the previous years	DATE
gujaf-183	271	1	gusau journal of accounting	ORG
gujaf-183	271	2	3	CARDINAL
gujaf-183	271	3	3, october	DATE
gujaf-183	271	4	2022	CARDINAL
gujaf-183	271	5	113	CARDINAL
gujaf-183	271	6	1%	PERCENT
gujaf-183	271	7	0.15%	PERCENT
gujaf-183	273	1	1%	PERCENT
gujaf-183	273	2	0.25	CARDINAL
gujaf-183	275	1	5	CARDINAL
gujaf-183	276	1	1%	PERCENT
gujaf-183	278	1	1%	PERCENT
gujaf-183	278	2	1%	PERCENT
gujaf-183	278	3	0.199%	PERCENT
gujaf-183	279	1	1%	PERCENT
gujaf-183	279	2	0.024%	PERCENT
gujaf-183	280	1	levine	PERSON
gujaf-183	280	2	1991	DATE
gujaf-183	281	1	1%	PERCENT
gujaf-183	281	2	1.45	CARDINAL
gujaf-183	282	1	1%	PERCENT
gujaf-183	283	1	1%	PERCENT
gujaf-183	283	2	2.5%	PERCENT
gujaf-183	284	1	5	CARDINAL
gujaf-183	285	1	nigeria	GPE
gujaf-183	286	1	the national pension commission	ORG
gujaf-183	289	1	gusau journal of accounting	ORG
gujaf-183	289	2	3	CARDINAL
gujaf-183	289	3	3, october	DATE
gujaf-183	289	4	2022 114	CARDINAL
gujaf-183	289	5	a.	PERSON
gujaf-183	289	6	ocheni	NORP
gujaf-183	289	7	s. i.	PERSON
gujaf-183	289	8	2015	CARDINAL
gujaf-183	290	1	nigeria	GPE
gujaf-183	291	1	european journal of accounting	ORG
gujaf-183	291	2	3(10	CARDINAL
gujaf-183	291	3	331	CARDINAL
gujaf-183	292	1	a.a.	GPE
gujaf-183	292	2	2015	CARDINAL
gujaf-183	293	1	nigeria	GPE
gujaf-183	294	1	b., & mark, h. (2016).	ORG
gujaf-183	296	1	al-faki	ORG
gujaf-183	296	2	m. (	PERSON
gujaf-183	296	3	2006	DATE
gujaf-183	297	1	nigerian	NORP
gujaf-183	298	1	4th	ORDINAL
gujaf-183	298	2	university of beninnigeria	ORG
gujaf-183	298	3	9 -16	QUANTITY
gujaf-183	299	1	asekunowo	GPE
gujaf-183	299	2	2009	DATE
gujaf-183	300	1	nigerian	NORP
gujaf-183	301	1	3(2	CARDINAL
gujaf-183	301	2	32-44	DATE
gujaf-183	302	1	a.	PERSON
gujaf-183	302	2	2006	DATE
gujaf-183	303	1	2004	DATE
gujaf-183	304	1	cbn	ORG
gujaf-183	304	2	33	CARDINAL
gujaf-183	304	3	2	CARDINAL
gujaf-183	304	4	23-29	CARDINAL
gujaf-183	305	1	barrow	ORG
gujaf-183	305	2	2008	DATE
gujaf-183	306	1	nigeria	GPE
gujaf-183	307	1	abuja	GPE
gujaf-183	307	2	bijlsma	GPE
gujaf-183	307	3	j., ewijk	GPE
gujaf-183	307	4	c., & haaijen	ORG
gujaf-183	307	5	2017	CARDINAL
gujaf-183	308	1	166	CARDINAL
gujaf-183	308	2	337-362	CARDINAL
gujaf-183	308	3	2010	DATE
gujaf-183	309	1	nigeria	GPE
gujaf-183	310	1	bgl	ORG
gujaf-183	311	1	catalan	NORP
gujaf-183	311	2	e.	GPE
gujaf-183	311	3	wilbert	PERSON
gujaf-183	311	4	w.	PERSON
gujaf-183	311	5	friedman, f.,&paddison	PERSON
gujaf-183	311	6	2000	DATE
gujaf-183	313	1	journal of macroeconomics 25(1	ORG
gujaf-183	313	2	45	CARDINAL
gujaf-183	314	1	edogbanya	NORP
gujaf-183	314	2	a.	PERSON
gujaf-183	314	3	2013	DATE
gujaf-183	315	1	nigerian	NORP
gujaf-183	315	2	13(2	CARDINAL
gujaf-183	315	3	4660	CARDINAL
gujaf-183	315	4	2016	CARDINAL
gujaf-183	317	1	gunu	PERSON
gujaf-183	317	2	2012	DATE
gujaf-183	318	1	nigeria	GPE
gujaf-183	319	1	international journal of business	ORG
gujaf-183	319	2	2(8	CARDINAL
gujaf-183	319	3	6	CARDINAL
gujaf-183	319	4	13	CARDINAL
gujaf-183	320	1	haruna	PERSON
gujaf-183	320	2	makama	PERSON
gujaf-183	320	3	l. l.	PERSON
gujaf-183	320	4	d.	NORP
gujaf-183	320	5	2015	CARDINAL
gujaf-183	321	1	nigeria	GPE
gujaf-183	322	1	international journal of innovative research	ORG
gujaf-183	322	2	2(2	CARDINAL
gujaf-183	323	1	34	CARDINAL
gujaf-183	323	2	45	CARDINAL
gujaf-183	323	3	iyiola	ORG
gujaf-183	323	4	munirat	PERSON
gujaf-183	323	5	2012	DATE
gujaf-183	325	1	4(2	CARDINAL
gujaf-183	325	2	19 28	DATE
gujaf-183	326	1	https://mpra.ub.uni-muenchen.de/73613 gusau journal of accounting	ORG
gujaf-183	326	2	3	CARDINAL
gujaf-183	326	3	3, october	DATE
gujaf-183	326	4	2022	CARDINAL
gujaf-183	326	5	115	CARDINAL
gujaf-183	326	6	james	ORG
gujaf-183	326	7	i. e.	PERSON
gujaf-183	326	8	2013	DATE
gujaf-183	327	1	nigeria	GPE
gujaf-183	328	1	ican student journal	ORG
gujaf-183	328	2	17(4	CARDINAL
gujaf-183	328	3	11	CARDINAL
gujaf-183	328	4	15	CARDINAL
gujaf-183	328	5	levine	PERSON
gujaf-183	328	6	r.	NORP
gujaf-183	328	7	1991	DATE
gujaf-183	330	1	46	CARDINAL
gujaf-183	330	2	4	CARDINAL
gujaf-183	330	3	1445	CARDINAL
gujaf-183	330	4	1465	CARDINAL
gujaf-183	331	1	maduekwe	ORG
gujaf-183	331	2	o. d.	PERSON
gujaf-183	331	3	2015	CARDINAL
gujaf-183	332	1	nigeria	GPE
gujaf-183	333	1	international journal of management	ORG
gujaf-183	333	2	2(2	CARDINAL
gujaf-183	333	3	202	CARDINAL
gujaf-183	333	4	211	CARDINAL
gujaf-183	334	1	n. g.	PERSON
gujaf-183	334	2	romer	PERSON
gujaf-183	334	3	d., & weil	ORG
gujaf-183	334	4	d. n.	PERSON
gujaf-183	334	5	1999	DATE
gujaf-183	336	1	quarterly	DATE
gujaf-183	336	2	107(2	DATE
gujaf-183	336	3	407 437	CARDINAL
gujaf-183	337	1	meng	PERSON
gujaf-183	337	2	w.	PERSON
gujaf-183	337	3	2010	DATE
gujaf-183	339	1	17.	PERCENT
gujaf-183	340	1	g., & ibiwoye	ORG
gujaf-183	340	2	a.	PERSON
gujaf-183	340	3	2012	DATE
gujaf-183	341	1	nigeria	GPE
gujaf-183	342	1	international journal of academic research	ORG
gujaf-183	342	2	2(6	CARDINAL
gujaf-183	342	3	123	CARDINAL
gujaf-183	343	1	nafisat, a.	ORG
gujaf-183	343	2	2015	CARDINAL
gujaf-183	344	1	nigeria	GPE
gujaf-183	345	1	arabian	NORP
gujaf-183	345	2	5(2	DATE
gujaf-183	345	3	1	CARDINAL
gujaf-183	345	4	6	CARDINAL
gujaf-183	345	5	national bureau of statistics	ORG
gujaf-183	345	6	2021	CARDINAL
gujaf-183	346	1	nigerian	NORP
gujaf-183	346	2	fourth quarter	DATE
gujaf-183	347	1	nwanne	PERSON
gujaf-183	347	2	t. f. i.	PERSON
gujaf-183	347	3	2015	CARDINAL
gujaf-183	348	1	nigeria	GPE
gujaf-183	349	1	global advanced research journal	ORG
gujaf-183	349	2	4(8	CARDINAL
gujaf-183	349	3	333	CARDINAL
gujaf-183	349	4	337	CARDINAL
gujaf-183	350	1	j. o., & okoye	ORG
gujaf-183	350	2	a. e.	PERSON
gujaf-183	350	3	2012	DATE
gujaf-183	351	1	nigeria	GPE
gujaf-183	352	1	african	NORP
gujaf-183	352	2	3(3	CARDINAL
gujaf-183	352	3	271-284	QUANTITY
gujaf-183	352	4	f. o.	PERSON
gujaf-183	352	5	2008	DATE
gujaf-183	353	1	2004	DATE
gujaf-183	353	2	nigeria	GPE
gujaf-183	353	3	chilean	NORP
gujaf-183	354	1	cbn	ORG
gujaf-183	354	2	32(2	CARDINAL
gujaf-183	354	3	22-31	DATE
gujaf-183	355	1	2014	DATE
gujaf-183	356	1	quarterly	DATE
gujaf-183	356	2	34	CARDINAL
gujaf-183	356	3	osaze	ORG
gujaf-183	356	4	b. e.	PERSON
gujaf-183	356	5	2000	DATE
gujaf-183	357	1	african	NORP
gujaf-183	358	1	benin	GPE
gujaf-183	359	1	pencom	ORG
gujaf-183	359	2	2021	CARDINAL
gujaf-183	360	1	national pension commission	ORG
gujaf-183	361	1	www.pension.gov.ng	GPE
gujaf-183	362	1	2014	DATE
gujaf-183	364	1	http://www.pension.gov.ng/ http://www.pencom.gov.ng/ gusau journal of accounting	ORG
gujaf-183	365	1	3	CARDINAL
gujaf-183	365	2	3, october	DATE
gujaf-183	365	3	2022	CARDINAL
gujaf-183	365	4	116	PRODUCT
gujaf-183	365	5	waterhouse	ORG
gujaf-183	365	6	2016	CARDINAL
gujaf-183	366	1	nigerian	NORP
gujaf-183	366	2	2016	CARDINAL
gujaf-183	367	1	romer	PERSON
gujaf-183	367	2	d.	NORP
gujaf-183	367	3	2006	DATE
gujaf-183	368	1	3rd	ORDINAL
gujaf-183	369	1	new york	GPE
gujaf-183	369	2	mcgraw-hill	ORG
gujaf-183	370	1	r. m.	PERSON
gujaf-183	370	2	1956	DATE
gujaf-183	372	1	quarterly	DATE
gujaf-183	373	1	65-94	CARDINAL
gujaf-183	374	1	stiroh	ORG
gujaf-183	374	2	k. j.	PERSON
gujaf-183	374	3	2003	DATE
gujaf-183	375	1	us	GPE
gujaf-183	376	1	american	NORP
gujaf-183	376	2	3(1	CARDINAL
gujaf-183	376	3	109	CARDINAL
gujaf-183	376	4	126	CARDINAL
gujaf-183	376	5	vittas	ORG
gujaf-183	376	6	2000	DATE
gujaf-183	378	1	world bank development research group	ORG
gujaf-183	379	1	24	CARDINAL
gujaf-183	379	2	walker	ORG
gujaf-183	379	3	e., & lefort	ORG
gujaf-183	379	4	f.	PERSON
gujaf-183	379	5	2002	DATE
gujaf-183	381	1	0201	CARDINAL
gujaf-183	382	1	a.	PERSON
gujaf-183	382	2	2009	DATE
gujaf-183	383	1	nigeria	GPE
gujaf-183	383	2	ahmadu bello university	ORG
gujaf-183	383	3	zaria	PERSON
gujaf-183	384	1	http://www.pwc.com/ng	PERSON
gujaf-183	385	1	3	CARDINAL
gujaf-183	385	2	3, october	DATE
gujaf-183	385	3	2022	CARDINAL
gujaf-183	385	4	117	CARDINAL
gujaf-183	385	5	3	CARDINAL
gujaf-183	385	6	3, october	DATE
gujaf-183	385	7	2022	CARDINAL