id	sid	eid	entity	type
gujaf-185	1	1	gusau journal of accounting	ORG
gujaf-185	1	2	3	CARDINAL
gujaf-185	1	3	3, october	DATE
gujaf-185	1	4	2022	CARDINAL
gujaf-185	1	5	3	CARDINAL
gujaf-185	1	6	3, october	DATE
gujaf-185	1	7	2022	CARDINAL
gujaf-185	1	8	2756-665x	CARDINAL
gujaf-185	1	9	social sciences	ORG
gujaf-185	1	10	federal university gusau	ORG
gujaf-185	1	11	zamfara state	GPE
gujaf-185	1	12	gusau journal of accounting	ORG
gujaf-185	1	13	3	CARDINAL
gujaf-185	1	14	3, october	DATE
gujaf-185	1	15	2022 ii	CARDINAL
gujaf-185	2	1	3	CARDINAL
gujaf-185	2	2	3 october	DATE
gujaf-185	2	3	2022	CARDINAL
gujaf-185	2	4	2756-665x	CARDINAL
gujaf-185	2	5	social sciences	ORG
gujaf-185	2	6	federal university gusau	ORG
gujaf-185	2	7	zamfara state	GPE
gujaf-185	3	1	ahmadu bello university press limited	ORG
gujaf-185	3	2	zaria kaduna	PERSON
gujaf-185	3	3	nigeria	GPE
gujaf-185	4	1	08065949711	CARDINAL
gujaf-185	4	2	069-879121	CARDINAL
gujaf-185	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-185	5	2	3	CARDINAL
gujaf-185	5	3	3, october	DATE
gujaf-185	5	4	2022	CARDINAL
gujaf-185	5	5	shehu usman hassan department	PERSON
gujaf-185	6	1	muhammad mustapha	PERSON
gujaf-185	6	2	ahmadu bello university	ORG
gujaf-185	6	3	zaria	PERSON
gujaf-185	6	4	kaduna state	GPE
gujaf-185	7	1	umar farouk	PERSON
gujaf-185	7	2	federal university gusau	ORG
gujaf-185	7	3	zamfara state	GPE
gujaf-185	8	1	modu kumshe department of accounting	ORG
gujaf-185	8	2	university of maiduguri	ORG
gujaf-185	8	3	borno	GPE
gujaf-185	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-185	9	2	paul university	ORG
gujaf-185	10	1	prof kabir tahir hamid	PERSON
gujaf-185	10	2	bayero university	ORG
gujaf-185	10	3	kano	ORG
gujaf-185	11	1	prof	PERSON
gujaf-185	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-185	12	2	university of jos	ORG
gujaf-185	13	1	clifford ofurum department of accounting	ORG
gujaf-185	13	2	university of portharcourt	ORG
gujaf-185	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-185	15	2	ahmadu bello university	ORG
gujaf-185	15	3	zaria	PERSON
gujaf-185	16	1	prof	PERSON
gujaf-185	17	1	yusuf	PERSON
gujaf-185	18	1	b. rahman	PERSON
gujaf-185	18	2	lagos state university	ORG
gujaf-185	18	3	lagos stat gusau journal of accounting	ORG
gujaf-185	19	1	3	CARDINAL
gujaf-185	19	2	3, october	DATE
gujaf-185	19	3	2022	CARDINAL
gujaf-185	20	1	suleiman a. s. aruwa	PERSON
gujaf-185	20	2	nasarawa state university	ORG
gujaf-185	20	3	keffi	GPE
gujaf-185	22	1	muhammad junaidu	PERSON
gujaf-185	22	2	kurawa department of accounting	ORG
gujaf-185	22	3	university kano	ORG
gujaf-185	24	1	muhammad habibu sabari department	PERSON
gujaf-185	24	2	ahmadu bello university	ORG
gujaf-185	24	3	zaria	PERSON
gujaf-185	24	4	prof	PERSON
gujaf-185	25	1	okpanachi joshua department of accounting	ORG
gujaf-185	25	2	nigerian defence academy	ORG
gujaf-185	25	3	kaduna	GPE
gujaf-185	26	1	hassan ibrahim department	PERSON
gujaf-185	26	2	ibb university	ORG
gujaf-185	26	3	niger state	GPE
gujaf-185	27	1	prof	PERSON
gujaf-185	28	1	mary okwo department of accounting	ORG
gujaf-185	28	2	enugu state university of science and technology	ORG
gujaf-185	30	1	muhammad aminu	PERSON
gujaf-185	30	2	bayero university	ORG
gujaf-185	30	3	kano	ORG
gujaf-185	31	1	prof	PERSON
gujaf-185	32	1	ahmadu bello department of accounting	ORG
gujaf-185	32	2	ahmadu bello university	ORG
gujaf-185	32	3	zaria	PERSON
gujaf-185	33	1	prof	PERSON
gujaf-185	34	1	musa yelwa abubakar department	PERSON
gujaf-185	34	2	usmanu danfodiyo university	ORG
gujaf-185	34	3	sokoto state	ORG
gujaf-185	35	1	prof	ORG
gujaf-185	36	1	salisu abubakar department of accounting	ORG
gujaf-185	36	2	ahmadu bello university	ORG
gujaf-185	36	3	zaria	PERSON
gujaf-185	36	4	kaduna state	GPE
gujaf-185	37	1	isaq	PERSON
gujaf-185	37	2	samaila department of accounting	ORG
gujaf-185	37	3	bayero university	ORG
gujaf-185	38	1	prof	PERSON
gujaf-185	39	1	fatima	PERSON
gujaf-185	39	2	university of maiduguri	ORG
gujaf-185	39	3	borno state	ORG
gujaf-185	40	1	gusau journal of accounting	ORG
gujaf-185	40	2	3	CARDINAL
gujaf-185	40	3	3, october	DATE
gujaf-185	40	4	2022	CARDINAL
gujaf-185	40	5	sunusi sa'ad	PERSON
gujaf-185	40	6	dutse	GPE
gujaf-185	40	7	jigawa state	GPE
gujaf-185	41	1	nasiru a. ka’oje	PERSON
gujaf-185	41	2	usmanu danfodiyo university	ORG
gujaf-185	41	3	sokoto	PERSON
gujaf-185	42	1	aminu abdullahi department of accounting	ORG
gujaf-185	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-185	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-185	43	2	nigerian defence academy	ORG
gujaf-185	43	3	kaduna state	GPE
gujaf-185	44	1	dr.	PERSON
gujaf-185	44	2	saidu adamu department of accounting	ORG
gujaf-185	45	1	dr.	PERSON
gujaf-185	45	2	nasiru yunusa department	PERSON
gujaf-185	45	3	ahmadu bello university	ORG
gujaf-185	45	4	zaria	PERSON
gujaf-185	46	1	aisha	PERSON
gujaf-185	46	2	muhammad department	PERSON
gujaf-185	46	3	ahmadu bello university	ORG
gujaf-185	46	4	zaria	PERSON
gujaf-185	47	1	lawal muhammad	PERSON
gujaf-185	47	2	ahmadu bello university	ORG
gujaf-185	47	3	zaria	PERSON
gujaf-185	48	1	farouk	PERSON
gujaf-185	48	2	american university of nigeria	ORG
gujaf-185	48	3	yola	ORG
gujaf-185	49	1	bashir umar farouk	PERSON
gujaf-185	49	2	federal university gusau	ORG
gujaf-185	49	3	zamfara state	GPE
gujaf-185	50	1	dr emmanuel omokhuale department	PERSON
gujaf-185	50	2	federal university gusau	ORG
gujaf-185	51	1	state gusau journal of accounting	ORG
gujaf-185	51	2	3	CARDINAL
gujaf-185	51	3	3, october	DATE
gujaf-185	51	4	2022	CARDINAL
gujaf-185	51	5	vi advisory board	ORG
gujaf-185	52	1	kabiru isah	PERSON
gujaf-185	52	2	bayero university kano	ORG
gujaf-185	53	1	bashir	PERSON
gujaf-185	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-185	53	3	sokoto state	ORG
gujaf-185	55	1	muhammad tanko	PERSON
gujaf-185	55	2	kaduna state university	ORG
gujaf-185	55	3	kaduna	GPE
gujaf-185	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-185	56	2	sokoto state	ORG
gujaf-185	58	1	aliyu sulaiman kantudu	PERSON
gujaf-185	58	2	university kano	ORG
gujaf-185	59	1	usman muhammad adam	PERSON
gujaf-185	59	2	federal university gusau	ORG
gujaf-185	59	3	zamfara state	GPE
gujaf-185	60	1	gusau journal of accounting	ORG
gujaf-185	60	2	3	CARDINAL
gujaf-185	60	3	3, october	DATE
gujaf-185	60	4	2022	CARDINAL
gujaf-185	60	5	gusau journal of accounting	ORG
gujaf-185	61	1	two	CARDINAL
gujaf-185	61	2	april and october annually	DATE
gujaf-185	62	1	the department of accounting	ORG
gujaf-185	62	2	social sciences	ORG
gujaf-185	62	3	federal university gusau	ORG
gujaf-185	62	4	zamfara state	GPE
gujaf-185	62	5	nigeria	GPE
gujaf-185	62	6	islamic finance	ORG
gujaf-185	62	7	islamic	NORP
gujaf-185	63	1	english	LANGUAGE
gujaf-185	64	1	more than 15	CARDINAL
gujaf-185	64	2	a4	ORG
gujaf-185	64	3	1.5	CARDINAL
gujaf-185	64	4	12	CARDINAL
gujaf-185	65	1	25 percent	PERCENT
gujaf-185	66	1	5000	CARDINAL
gujaf-185	66	2	more than 250	CARDINAL
gujaf-185	66	3	four	CARDINAL
gujaf-185	67	1	apa 7th	PRODUCT
gujaf-185	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-185	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-185	69	2	3	CARDINAL
gujaf-185	69	3	3, october	DATE
gujaf-185	69	4	2022	CARDINAL
gujaf-185	73	1	fcmb	PERSON
gujaf-185	73	2	7278465011	DATE
gujaf-185	73	3	gusau journal of accounting	ORG
gujaf-185	73	4	federal university gusau	ORG
gujaf-185	73	5	zamfara state	GPE
gujaf-185	75	1	+2348069393824	DATE
gujaf-185	75	2	journals.gujaf.com.ng	ORG
gujaf-185	75	3	mailto:05@gmail.com	ORG
gujaf-185	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-185	77	1	3	CARDINAL
gujaf-185	77	2	3, october	DATE
gujaf-185	77	3	2022	CARDINAL
gujaf-185	77	4	nigeria	GPE
gujaf-185	77	5	anas idris abdulwahab	PERSON
gujaf-185	77	6	hussaini bala ph.d	PERSON
gujaf-185	77	7	mansur lubabah kwambo	PERSON
gujaf-185	77	8	ph.d	ORG
gujaf-185	77	9	1	CARDINAL
gujaf-185	77	10	yayuk ngesti	ORG
gujaf-185	77	11	17	CARDINAL
gujaf-185	78	1	musa ibrahim dauda	PERSON
gujaf-185	78	2	ibrahim adagye dauda	PERSON
gujaf-185	78	3	35	CARDINAL
gujaf-185	78	4	nigeria	GPE
gujaf-185	78	5	olabode olutola	PERSON
gujaf-185	78	6	49	DATE
gujaf-185	78	7	nigeria	GPE
gujaf-185	78	8	james terkende	PERSON
gujaf-185	78	9	dele ikese karim 67	PERSON
gujaf-185	78	10	nigeria	GPE
gujaf-185	78	11	kassim busari	PERSON
gujaf-185	78	12	ishaya luka chechet ph.d	PERSON
gujaf-185	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-185	78	14	87	DATE
gujaf-185	79	1	olutimi	PERSON
gujaf-185	79	2	ph.d, &adeboye	ORG
gujaf-185	79	3	emmanuel sanmi	PERSON
gujaf-185	79	4	101	CARDINAL
gujaf-185	79	5	nigeria	GPE
gujaf-185	79	6	mark david kantiyok	PERSON
gujaf-185	79	7	117	CARDINAL
gujaf-185	79	8	3	CARDINAL
gujaf-185	79	9	3, october	DATE
gujaf-185	79	10	2022	CARDINAL
gujaf-185	79	11	nigeria	GPE
gujaf-185	79	12	mary seansu lazarus	PERSON
gujaf-185	79	13	nurradden usman miko ph.d	PERSON
gujaf-185	79	14	ph.d	NORP
gujaf-185	79	15	140	CARDINAL
gujaf-185	79	16	nigeria	GPE
gujaf-185	79	17	ahmad adamu ibrahim	PERSON
gujaf-185	79	18	ahmad rufa’i adamu	PERSON
gujaf-185	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-185	79	20	158	CARDINAL
gujaf-185	79	21	nigerian	NORP
gujaf-185	79	22	ph.d	NORP
gujaf-185	79	23	misbahu	PERSON
gujaf-185	79	24	abubakar muhammad	PERSON
gujaf-185	79	25	175	CARDINAL
gujaf-185	79	26	nigeria	GPE
gujaf-185	79	27	ahmad muhammad ahmad	PERSON
gujaf-185	79	28	shehu usman hassan ph.d	PERSON
gujaf-185	79	29	abubakar abubakar	PERSON
gujaf-185	79	30	192	CARDINAL
gujaf-185	79	31	nigeria	GPE
gujaf-185	79	32	joseph kayode	PERSON
gujaf-185	79	33	joseph adeyinka ph.d	PERSON
gujaf-185	79	34	adewale abass	PERSON
gujaf-185	79	35	kayode ph.d	PERSON
gujaf-185	79	36	205	CARDINAL
gujaf-185	79	37	suleiman ph.	PERSON
gujaf-185	80	1	ph.d	ORG
gujaf-185	80	2	224	CARDINAL
gujaf-185	81	1	3	CARDINAL
gujaf-185	81	2	3, october	DATE
gujaf-185	81	3	2022 140	CARDINAL
gujaf-185	81	4	nigeria	GPE
gujaf-185	81	5	mary seansu lazarus department	PERSON
gujaf-185	81	6	kaduna state university	ORG
gujaf-185	81	7	nurradden usman miko ph.d	PERSON
gujaf-185	81	8	kaduna state university	ORG
gujaf-185	81	9	nigeria	GPE
gujaf-185	81	10	ph.d	NORP
gujaf-185	81	11	kaduna state university	ORG
gujaf-185	81	12	nigeria	GPE
gujaf-185	81	13	hanan4dad@gmail.com	ORG
gujaf-185	81	14	dmbs	ORG
gujaf-185	81	15	nigeria	GPE
gujaf-185	82	1	between 2010 and 2020	DATE
gujaf-185	83	1	8	CARDINAL
gujaf-185	85	1	lr	PERSON
gujaf-185	87	1	dmbs	ORG
gujaf-185	87	2	oe	DATE
gujaf-185	88	1	https://doi.org/10.57233/gujaf	GPE
gujaf-185	90	1	1	CARDINAL
gujaf-185	92	1	https://doi.org/10.57233/gujaf.%20v3i3.185	NORP
gujaf-185	92	2	3	CARDINAL
gujaf-185	92	3	3, october	DATE
gujaf-185	92	4	2022 141	CARDINAL
gujaf-185	94	1	nigeria	GPE
gujaf-185	94	2	nigerian	NORP
gujaf-185	95	1	nigerian	NORP
gujaf-185	96	1	14.90%	PERCENT
gujaf-185	96	2	2.67%	PERCENT
gujaf-185	96	3	2007	DATE
gujaf-185	96	4	1.8%	PERCENT
gujaf-185	96	5	0.16%	PERCENT
gujaf-185	97	1	2017	CARDINAL
gujaf-185	97	2	2016	CARDINAL
gujaf-185	98	1	nigerian	NORP
gujaf-185	99	1	nigerian	NORP
gujaf-185	99	2	npl	PERSON
gujaf-185	100	1	national bureau of statistics	ORG
gujaf-185	100	2	june 2019	DATE
gujaf-185	100	3	1.4million	CARDINAL
gujaf-185	100	4	cbn	ORG
gujaf-185	100	5	5%	PERCENT
gujaf-185	100	6	the last quarter of 2015	DATE
gujaf-185	101	1	10%	PERCENT
gujaf-185	102	1	nigerian	NORP
gujaf-185	105	1	ibrahim	PERSON
gujaf-185	105	2	polaris sky bank of nigeria	ORG
gujaf-185	105	3	bank of nigeria plc	ORG
gujaf-185	105	4	access bank of nigeria plc	ORG
gujaf-185	105	5	2018	DATE
gujaf-185	106	1	dmbs	ORG
gujaf-185	106	2	nigeria	GPE
gujaf-185	107	1	nigeria	GPE
gujaf-185	108	1	gusau journal of accounting	ORG
gujaf-185	108	2	3	CARDINAL
gujaf-185	108	3	3, october	DATE
gujaf-185	108	4	2022 142	CARDINAL
gujaf-185	108	5	nigeria	GPE
gujaf-185	111	1	nigeria	GPE
gujaf-185	111	2	dmbs	ORG
gujaf-185	111	3	2010	DATE
gujaf-185	111	4	2020	DATE
gujaf-185	112	1	i.	PERSON
gujaf-185	112	2	nigeria	GPE
gujaf-185	114	1	nigeria	GPE
gujaf-185	115	1	nigeria	GPE
gujaf-185	116	1	nigeria	GPE
gujaf-185	117	1	2	CARDINAL
gujaf-185	117	2	kenya	GPE
gujaf-185	117	3	2016	CARDINAL
gujaf-185	118	1	kenyan	NORP
gujaf-185	119	1	1997 to 2009	DATE
gujaf-185	119	2	2017	CARDINAL
gujaf-185	120	1	lawal	PERSON
gujaf-185	120	2	muturi	GPE
gujaf-185	120	3	2018	DATE
gujaf-185	120	4	nigerian	NORP
gujaf-185	120	5	2007	DATE
gujaf-185	120	6	2016	DATE
gujaf-185	121	1	asayama	GPE
gujaf-185	121	2	2019	DATE
gujaf-185	122	1	nigerian	NORP
gujaf-185	122	2	sil	PERSON
gujaf-185	122	3	2019	DATE
gujaf-185	124	1	nigerian	NORP
gujaf-185	124	2	two	CARDINAL
gujaf-185	125	1	gusau journal of accounting	ORG
gujaf-185	125	2	3	CARDINAL
gujaf-185	125	3	3, october	DATE
gujaf-185	125	4	2022 143	CARDINAL
gujaf-185	125	5	mutumira	PERSON
gujaf-185	125	6	2019	DATE
gujaf-185	125	7	kenyan	NORP
gujaf-185	125	8	2014 to 2018	DATE
gujaf-185	126	1	between 2006 and 2013	DATE
gujaf-185	126	2	mohapatra	PERSON
gujaf-185	126	3	2019	DATE
gujaf-185	126	4	indian	NORP
gujaf-185	128	1	2018	DATE
gujaf-185	128	2	kuwaiti banks'	ORG
gujaf-185	130	1	nigeria	GPE
gujaf-185	131	1	2016	CARDINAL
gujaf-185	131	2	turkish	NORP
gujaf-185	131	3	yamin	PERSON
gujaf-185	131	4	farhan	PERSON
gujaf-185	131	5	2019	DATE
gujaf-185	132	1	india	GPE
gujaf-185	132	2	2008	DATE
gujaf-185	132	3	2017	DATE
gujaf-185	133	1	2018	DATE
gujaf-185	134	1	nigeria	GPE
gujaf-185	134	2	2007-2016	DATE
gujaf-185	135	1	juan	PERSON
gujaf-185	135	2	2015	DATE
gujaf-185	135	3	the nairobi stock exchange	ORG
gujaf-185	135	4	kenyan stock exchange	ORG
gujaf-185	135	5	the nairobi stock exchange	ORG
gujaf-185	136	1	between 2007 and	DATE
gujaf-185	136	2	2016	DATE
gujaf-185	136	3	2018	DATE
gujaf-185	136	4	ghana	GPE
gujaf-185	138	1	litk1	ORG
gujaf-185	139	1	gusau journal of accounting	ORG
gujaf-185	139	2	3	CARDINAL
gujaf-185	139	3	3, october	DATE
gujaf-185	139	4	2022	CARDINAL
gujaf-185	139	5	144	CARDINAL
gujaf-185	141	1	nigeria	GPE
gujaf-185	141	2	2	CARDINAL
gujaf-185	142	1	kenya	GPE
gujaf-185	142	2	2011	DATE
gujaf-185	142	3	2016	CARDINAL
gujaf-185	142	4	2018	DATE
gujaf-185	143	1	mohammed	PERSON
gujaf-185	143	2	2018	DATE
gujaf-185	143	3	the nigerian stock exchange	ORG
gujaf-185	143	4	2005	DATE
gujaf-185	143	5	2014	DATE
gujaf-185	144	1	2007	DATE
gujaf-185	144	2	2016	DATE
gujaf-185	144	3	2018	DATE
gujaf-185	144	4	nairobi	GPE
gujaf-185	146	1	2014	DATE
gujaf-185	146	2	2018	DATE
gujaf-185	146	3	motomira	PERSON
gujaf-185	146	4	2019	DATE
gujaf-185	146	5	kenya	GPE
gujaf-185	147	1	nwakaego	ORG
gujaf-185	147	2	2015	DATE
gujaf-185	147	3	nigerian	NORP
gujaf-185	148	1	nigeria	GPE
gujaf-185	149	1	2016	CARDINAL
gujaf-185	149	2	nigerian	NORP
gujaf-185	150	1	nigerian	NORP
gujaf-185	151	1	2018	DATE
gujaf-185	151	2	nigeria	GPE
gujaf-185	151	3	2018	DATE
gujaf-185	151	4	nairobi	GPE
gujaf-185	152	1	2007	DATE
gujaf-185	152	2	2015	DATE
gujaf-185	152	3	joan	PERSON
gujaf-185	152	4	2015	CARDINAL
gujaf-185	154	1	nairobi	GPE
gujaf-185	154	2	2020	DATE
gujaf-185	155	1	2013-2018	DATE
gujaf-185	156	1	2018	DATE
gujaf-185	156	2	nairobi	GPE
gujaf-185	156	3	2012	DATE
gujaf-185	156	4	2016	DATE
gujaf-185	157	1	gusau journal of accounting	ORG
gujaf-185	157	2	3	CARDINAL
gujaf-185	157	3	3, october	DATE
gujaf-185	157	4	2022	CARDINAL
gujaf-185	157	5	145	CARDINAL
gujaf-185	160	1	three	CARDINAL
gujaf-185	161	1	2018	DATE
gujaf-185	161	2	tanzania	GPE
gujaf-185	161	3	2009	DATE
gujaf-185	161	4	2015	DATE
gujaf-185	164	1	aktan	PERSON
gujaf-185	164	2	2018	DATE
gujaf-185	164	3	the period of 2011	DATE
gujaf-185	164	4	2016	DATE
gujaf-185	164	5	bangladesh	GPE
gujaf-185	165	1	asfao	PERSON
gujaf-185	165	2	2018	DATE
gujaf-185	165	3	ethiopian	NORP
gujaf-185	165	4	2011	DATE
gujaf-185	165	5	2017	CARDINAL
gujaf-185	168	1	el-masry	ORG
gujaf-185	168	2	2019	DATE
gujaf-185	168	3	islamic	NORP
gujaf-185	168	4	10	CARDINAL
gujaf-185	168	5	2009 to 2013	DATE
gujaf-185	169	1	38	CARDINAL
gujaf-185	169	2	islamic	NORP
gujaf-185	169	3	75	CARDINAL
gujaf-185	170	1	two	CARDINAL
gujaf-185	170	2	islamic	NORP
gujaf-185	171	1	islamic	NORP
gujaf-185	173	1	the islamic financial services board	ORG
gujaf-185	173	2	islamic	NORP
gujaf-185	173	3	3	CARDINAL
gujaf-185	173	4	3, october	DATE
gujaf-185	173	5	2022 146	CARDINAL
gujaf-185	173	6	islamic	NORP
gujaf-185	174	1	islamic	NORP
gujaf-185	176	1	edo	GPE
gujaf-185	183	1	nairobi	GPE
gujaf-185	183	2	between 2009 and 2013	DATE
gujaf-185	184	1	2012	DATE
gujaf-185	184	2	2017	DATE
gujaf-185	184	3	bellet	PERSON
gujaf-185	184	4	2019	DATE
gujaf-185	186	1	five	CARDINAL
gujaf-185	186	2	seven	CARDINAL
gujaf-185	188	1	2019	DATE
gujaf-185	188	2	between 2001 and	DATE
gujaf-185	188	3	2016	DATE
gujaf-185	188	4	nigeria	GPE
gujaf-185	188	5	2009	DATE
gujaf-185	188	6	2016	DATE
gujaf-185	188	7	2019	CARDINAL
gujaf-185	194	1	4	CARDINAL
gujaf-185	194	2	nigeria	GPE
gujaf-185	195	1	gusau journal of accounting	ORG
gujaf-185	195	2	3	CARDINAL
gujaf-185	195	3	3, october	DATE
gujaf-185	195	4	2022	CARDINAL
gujaf-185	196	1	fifteen	CARDINAL
gujaf-185	196	2	eight	CARDINAL
gujaf-185	197	1	nigeria	GPE
gujaf-185	197	2	11-year	DATE
gujaf-185	197	3	2010-2020	DATE
gujaf-185	200	1	m.a.	PERSON
gujaf-185	201	1	2014	DATE
gujaf-185	201	2	1	CARDINAL
gujaf-185	201	3	2	CARDINAL
gujaf-185	201	4	hewaidy&alyousef	ORG
gujaf-185	201	5	2018	DATE
gujaf-185	201	6	2015	CARDINAL
gujaf-185	201	7	mutumira	PERSON
gujaf-185	201	8	2019	DATE
gujaf-185	201	9	el-masry	ORG
gujaf-185	201	10	2019	DATE
gujaf-185	201	11	2013	DATE
gujaf-185	201	12	2014	DATE
gujaf-185	201	13	2022	CARDINAL
gujaf-185	204	1	3	CARDINAL
gujaf-185	204	2	3, october	DATE
gujaf-185	204	3	2022	CARDINAL
gujaf-185	204	4	148	PRODUCT
gujaf-185	209	1	4	CARDINAL
gujaf-185	211	1	4.1	CARDINAL
gujaf-185	212	1	max roa	PERSON
gujaf-185	212	2	0.23 0.68	CARDINAL
gujaf-185	212	3	0.096	CARDINAL
gujaf-185	212	4	0.655 0.166 0.24 1.32	QUANTITY
gujaf-185	212	5	0.653 11.86	MONEY
gujaf-185	212	6	17.89	CARDINAL
gujaf-185	212	7	13	CARDINAL
gujaf-185	212	8	2022	CARDINAL
gujaf-185	212	9	4.1	CARDINAL
gujaf-185	212	10	approximately 46%	PERCENT
gujaf-185	214	1	0.68	CARDINAL
gujaf-185	215	1	n0.68	CARDINAL
gujaf-185	217	1	approximately 25%	PERCENT
gujaf-185	218	1	9%	PERCENT
gujaf-185	218	2	3	CARDINAL
gujaf-185	218	3	3, october	DATE
gujaf-185	218	4	2022	CARDINAL
gujaf-185	218	5	149	CARDINAL
gujaf-185	219	1	0.14	CARDINAL
gujaf-185	219	2	0.57	CARDINAL
gujaf-185	219	3	prudential	ORG
gujaf-185	219	4	central bank of nigeria	ORG
gujaf-185	219	5	15%	PERCENT
gujaf-185	220	1	approximately 52%	PERCENT
gujaf-185	221	1	one naira	CARDINAL
gujaf-185	222	1	18% and 96%	PERCENT
gujaf-185	223	1	n0.96 naira	PERSON
gujaf-185	223	2	30%	PERCENT
gujaf-185	223	3	cbn	ORG
gujaf-185	223	4	2017	DATE
gujaf-185	224	1	nigeria	GPE
gujaf-185	224	2	18	CARDINAL
gujaf-185	225	1	approximately 10%	PERCENT
gujaf-185	225	2	approximately 8%	PERCENT
gujaf-185	226	1	.01	PERSON
gujaf-185	226	2	.33	ORG
gujaf-185	227	1	4.1	CARDINAL
gujaf-185	227	2	0.655	CARDINAL
gujaf-185	227	3	0.166	CARDINAL
gujaf-185	228	1	0.24	CARDINAL
gujaf-185	228	2	1.32	CARDINAL
gujaf-185	229	1	12.37	CARDINAL
gujaf-185	229	2	nigeria	GPE
gujaf-185	229	3	n12.37 trillion	CARDINAL
gujaf-185	229	4	approximately n0.65 trillion	CARDINAL
gujaf-185	229	5	nigeria	GPE
gujaf-185	230	1	n11.86 billion	CARDINAL
gujaf-185	231	1	4.2 pearson	QUANTITY
gujaf-185	231	2	lr cf oe	PERSON
gujaf-185	231	3	1.000	CARDINAL
gujaf-185	231	4	0.615 1.000 lr	QUANTITY
gujaf-185	231	5	1.000	CARDINAL
gujaf-185	231	6	0.131	CARDINAL
gujaf-185	231	7	0.210	MONEY
gujaf-185	231	8	1.000	CARDINAL
gujaf-185	231	9	0.065	CARDINAL
gujaf-185	231	10	0.063 1.000	CARDINAL
gujaf-185	231	11	2022	CARDINAL
gujaf-185	231	12	3	CARDINAL
gujaf-185	231	13	3, october	DATE
gujaf-185	231	14	2022 150	CARDINAL
gujaf-185	231	15	4.2	CARDINAL
gujaf-185	237	1	approximately 64%	PERCENT
gujaf-185	237	2	80%	PERCENT
gujaf-185	237	3	gujarati	ORG
gujaf-185	237	4	2009	DATE
gujaf-185	240	1	0.38	CARDINAL
gujaf-185	240	2	0.5383	CARDINAL
gujaf-185	240	3	cook-weisberg	PERSON
gujaf-185	241	1	4.3	CARDINAL
gujaf-185	241	2	ols	ORG
gujaf-185	241	3	roa coef	PERSON
gujaf-185	242	1	0.193 3.13 0.002	QUANTITY
gujaf-185	242	2	0.821 10.86 0.000	MONEY
gujaf-185	242	3	0.163 2.64	MONEY
gujaf-185	242	4	0.078 2.25 0.027	QUANTITY
gujaf-185	242	5	0.004 1.18 0.240	MONEY
gujaf-185	242	6	0.7102	CARDINAL
gujaf-185	242	7	3.64	CARDINAL
gujaf-185	242	8	0.0000	CARDINAL
gujaf-185	242	9	0.5383	CARDINAL
gujaf-185	242	10	2022	CARDINAL
gujaf-185	243	1	gusau journal of accounting	ORG
gujaf-185	243	2	3	CARDINAL
gujaf-185	243	3	3, october	DATE
gujaf-185	243	4	2022 151	CARDINAL
gujaf-185	244	1	0.7102	CARDINAL
gujaf-185	245	1	71%	PERCENT
gujaf-185	246	1	the remaining 29%	PERCENT
gujaf-185	247	1	4.4.1	CARDINAL
gujaf-185	248	1	0.8210	ORG
gujaf-185	248	2	10.86	CARDINAL
gujaf-185	248	3	1%	PERCENT
gujaf-185	250	1	nigeria	GPE
gujaf-185	253	1	lawal	PERSON
gujaf-185	253	2	2017	CARDINAL
gujaf-185	253	3	2019	DATE
gujaf-185	253	4	2018	DATE
gujaf-185	258	1	0.000	CARDINAL
gujaf-185	258	2	1%	PERCENT
gujaf-185	259	1	1404	CARDINAL
gujaf-185	260	1	1%	PERCENT
gujaf-185	261	1	n0.14	PRODUCT
gujaf-185	267	1	2016	DATE
gujaf-185	267	2	yamin	PERSON
gujaf-185	267	3	farhan	PERSON
gujaf-185	267	4	2019	DATE
gujaf-185	268	1	the financial gusau journal of accounting	ORG
gujaf-185	268	2	3	CARDINAL
gujaf-185	268	3	3, october	DATE
gujaf-185	268	4	2022 152	CARDINAL
gujaf-185	269	1	second	ORDINAL
gujaf-185	269	2	nigeria	GPE
gujaf-185	270	1	1%	PERCENT
gujaf-185	271	1	5%	PERCENT
gujaf-185	271	2	0.1638	CARDINAL
gujaf-185	271	3	2.64	CARDINAL
gujaf-185	271	4	0.010	CARDINAL
gujaf-185	272	1	nigeria	GPE
gujaf-185	273	1	the nigerian stock exchange	ORG
gujaf-185	276	1	mutumira	PERSON
gujaf-185	276	2	2019	DATE
gujaf-185	276	3	2018	DATE
gujaf-185	278	1	third	ORDINAL
gujaf-185	278	2	nigeria	GPE
gujaf-185	280	1	nigerian	NORP
gujaf-185	280	2	0.010	CARDINAL
gujaf-185	280	3	5%	PERCENT
gujaf-185	281	1	4.4.1	CARDINAL
gujaf-185	282	1	0.0780	ORG
gujaf-185	282	2	2.25	CARDINAL
gujaf-185	282	3	0.027	CARDINAL
gujaf-185	283	1	5%	PERCENT
gujaf-185	285	1	5%	PERCENT
gujaf-185	285	2	0.08	MONEY
gujaf-185	285	3	nigerian	NORP
gujaf-185	291	1	gusau journal of accounting	ORG
gujaf-185	292	1	3	CARDINAL
gujaf-185	292	2	3, october	DATE
gujaf-185	292	3	2022	CARDINAL
gujaf-185	292	4	2018	DATE
gujaf-185	292	5	opr	ORG
gujaf-185	292	6	duarte	GPE
gujaf-185	292	7	brito	GPE
gujaf-185	293	1	2011	DATE
gujaf-185	297	1	fourth	ORDINAL
gujaf-185	297	2	nigeria	GPE
gujaf-185	298	1	0.027	CARDINAL
gujaf-185	298	2	5%	PERCENT
gujaf-185	299	1	5	CARDINAL
gujaf-185	300	1	i.	PERSON
gujaf-185	312	1	abata	PERSON
gujaf-185	312	2	m. a.	PERSON
gujaf-185	312	3	2014	DATE
gujaf-185	313	1	nigeria	GPE
gujaf-185	314	1	research journal of finance	ORG
gujaf-185	314	2	39–44	CARDINAL
gujaf-185	315	1	aktan	GPE
gujaf-185	315	2	b.	GPE
gujaf-185	315	3	turen	GPE
gujaf-185	315	4	s.	PERSON
gujaf-185	315	5	m.	PERSON
gujaf-185	315	6	celik, s., & a. a. h. (	ORG
gujaf-185	315	7	2018	DATE
gujaf-185	316	1	bahrain	GPE
gujaf-185	317	1	polish	NORP
gujaf-185	317	2	17	CARDINAL
gujaf-185	318	1	al-tamimi	PERSON
gujaf-185	318	2	f. s.	PERSON
gujaf-185	318	3	2013	DATE
gujaf-185	319	1	jordan	GPE
gujaf-185	321	1	gusau journal of accounting	ORG
gujaf-185	321	2	3	CARDINAL
gujaf-185	321	3	3, october	DATE
gujaf-185	321	4	2022	CARDINAL
gujaf-185	321	5	154	CARDINAL
gujaf-185	321	6	k. a.	PERSON
gujaf-185	321	7	2019	DATE
gujaf-185	322	1	ethiopia	GPE
gujaf-185	323	1	journal of economics	ORG
gujaf-185	323	2	2(4	CARDINAL
gujaf-185	323	3	18	CARDINAL
gujaf-185	323	4	27	CARDINAL
gujaf-185	324	1	m. s.	PERSON
gujaf-185	324	2	2018	DATE
gujaf-185	325	1	ethiopia	GPE
gujaf-185	325	2	msc	PERSON
gujaf-185	325	3	edo state university bcom	ORG
gujaf-185	325	4	m. o. o.	PERSON
gujaf-185	326	1	2018	DATE
gujaf-185	327	1	nairobi securities exchange	ORG
gujaf-185	329	1	kisii university	ORG
gujaf-185	330	1	bhattarai m.l.	PERSON
gujaf-185	330	2	2019	DATE
gujaf-185	331	1	nepalese	NORP
gujaf-185	332	1	journal of economics	ORG
gujaf-185	332	2	4(3)87	CARDINAL
gujaf-185	332	3	111	CARDINAL
gujaf-185	332	4	2016	CARDINAL
gujaf-185	334	1	www.cenbank.gov.ng charmler	PERSON
gujaf-185	334	2	r.	NORP
gujaf-185	334	3	a.	PERSON
gujaf-185	334	4	akomeah, e & gakpetor	ORG
gujaf-185	334	5	d. e.	PERSON
gujaf-185	334	6	n.d.	GPE
gujaf-185	335	1	ghana	GPE
gujaf-185	336	1	4(4	CARDINAL
gujaf-185	337	1	k. r.	PERSON
gujaf-185	337	2	2016	DATE
gujaf-185	338	1	kenya	GPE
gujaf-185	339	1	university of nairobi	ORG
gujaf-185	340	1	demirgüne	PERSON
gujaf-185	340	2	k.	PERSON
gujaf-185	340	3	2016	DATE
gujaf-185	341	1	turkish	NORP
gujaf-185	342	1	international journal of economics	ORG
gujaf-185	342	2	8(4	CARDINAL
gujaf-185	342	3	971–9728	DATE
gujaf-185	343	1	efeeloo	GPE
gujaf-185	343	2	n.	PERSON
gujaf-185	343	3	t. n. & onuorah	ORG
gujaf-185	343	4	j. k.	PERSON
gujaf-185	344	1	2020	DATE
gujaf-185	345	1	nigeria	GPE
gujaf-185	346	1	journal of accounting	ORG
gujaf-185	346	2	6(4	CARDINAL
gujaf-185	346	3	2695–2211	CARDINAL
gujaf-185	347	1	el-masry s.	ORG
gujaf-185	347	2	islamic	NORP
gujaf-185	348	1	401–419	CARDINAL
gujaf-185	349	1	may 2018	DATE
gujaf-185	349	2	12	CARDINAL
gujaf-185	349	3	ibrahim	PERSON
gujaf-185	349	4	ndic.	PERSON
gujaf-185	350	1	hewaidy	ORG
gujaf-185	350	2	a. m. &alyousef	PERSON
gujaf-185	350	3	h. y.	PERSON
gujaf-185	350	4	2018	DATE
gujaf-185	351	1	kuwaiti banks	ORG
gujaf-185	352	1	european journal of economics	ORG
gujaf-185	352	2	172–189	CARDINAL
gujaf-185	353	1	i. m. f. (	PERSON
gujaf-185	353	2	2017	CARDINAL
gujaf-185	354	1	april	DATE
gujaf-185	355	1	washington	GPE
gujaf-185	356	1	joan.	PERSON
gujaf-185	356	2	n. o.	PERSON
gujaf-185	356	3	2015	CARDINAL
gujaf-185	357	1	financial gusau journal of accounting	ORG
gujaf-185	357	2	3	CARDINAL
gujaf-185	357	3	3, october	DATE
gujaf-185	357	4	2022	CARDINAL
gujaf-185	357	5	155	MONEY
gujaf-185	357	6	the nairobi securities exchange	ORG
gujaf-185	358	1	university of naqirobi	ORG
gujaf-185	359	1	kokeno	GPE
gujaf-185	359	2	s. o., & muturi	ORG
gujaf-185	359	3	w.	PERSON
gujaf-185	359	4	2016	DATE
gujaf-185	360	1	the nairobi security exchange	ORG
gujaf-185	361	1	international journal of economics	ORG
gujaf-185	361	2	307–318	CARDINAL
gujaf-185	362	1	kumar, m.& yadav	ORG
gujaf-185	362	2	c. g.	PERSON
gujaf-185	362	3	2013	DATE
gujaf-185	364	1	aima journal of management & research	ORG
gujaf-185	364	2	0974	DATE
gujaf-185	365	1	497	CARDINAL
gujaf-185	365	2	lawal	PERSON
gujaf-185	365	3	t.t .	GPE
gujaf-185	365	4	o & muturi	ORG
gujaf-185	365	5	w.	PERSON
gujaf-185	365	6	2018	DATE
gujaf-185	366	1	nigeria	GPE
gujaf-185	367	1	international journal of economics	ORG
gujaf-185	367	2	6(6	CARDINAL
gujaf-185	368	1	liu	PERSON
gujaf-185	368	2	wu	PERSON
gujaf-185	368	3	s.	PERSON
gujaf-185	368	4	zhong	PERSON
gujaf-185	368	5	c & liu	PERSON
gujaf-185	368	6	2020	DATE
gujaf-185	369	1	chinese	NORP
gujaf-185	370	1	j. (2018	ORG
gujaf-185	372	1	international journal financial study	ORG
gujaf-185	372	2	390–411	CARDINAL
gujaf-185	373	1	lucy	PERSON
gujaf-185	373	2	c. o	PERSON
gujaf-185	373	3	c. & nnenna	ORG
gujaf-185	373	4	2018	DATE
gujaf-185	374	1	nigeria	GPE
gujaf-185	375	1	journal of economics	ORG
gujaf-185	375	2	9(4	CARDINAL
gujaf-185	375	3	1700–2855	CARDINAL
gujaf-185	376	1	mutumira	PERSON
gujaf-185	376	2	m. a.	PERSON
gujaf-185	376	3	2019	DATE
gujaf-185	377	1	kenya	GPE
gujaf-185	378	1	international academic journal of economics	ORG
gujaf-185	378	2	11(9	CARDINAL
gujaf-185	378	3	251–266	CARDINAL
gujaf-185	379	1	muraya i. a.	PERSON
gujaf-185	379	2	2018	DATE
gujaf-185	380	1	nairaobi.evidence	ORG
gujaf-185	380	2	nairobi	GPE
gujaf-185	380	3	university of nairobi	ORG
gujaf-185	381	1	ndolo	GPE
gujaf-185	381	2	s. p.	PERSON
gujaf-185	381	3	2015	CARDINAL
gujaf-185	382	1	the nairobi securities exchange	ORG
gujaf-185	384	1	university of nairobi	ORG
gujaf-185	385	1	nwakaego	GPE
gujaf-185	385	2	a.d.	GPE
gujaf-185	385	3	ifunanya	ORG
gujaf-185	385	4	c. .	GPE
gujaf-185	386	1	2015	CARDINAL
gujaf-185	387	1	nigeria	GPE
gujaf-185	388	1	world applied sciences journal	ORG
gujaf-185	388	2	12(33	CARDINAL
gujaf-185	389	1	nwakaego	GPE
gujaf-185	389	2	a.d.	GPE
gujaf-185	389	3	ifunanya	ORG
gujaf-185	389	4	c. l.	PERSON
gujaf-185	389	5	2015	DATE
gujaf-185	390	1	nigeria	GPE
gujaf-185	391	1	world applied sciences journal	ORG
gujaf-185	391	2	33(12	CARDINAL
gujaf-185	391	3	1852–1857	DATE
gujaf-185	392	1	ogbonnaya	PERSON
gujaf-185	392	2	k.a.	GPE
gujaf-185	392	3	j. i.	PERSON
gujaf-185	392	4	2016	DATE
gujaf-185	393	1	3	CARDINAL
gujaf-185	393	2	3, october	DATE
gujaf-185	393	3	2022	CARDINAL
gujaf-185	393	4	156	MONEY
gujaf-185	393	5	nigeria	GPE
gujaf-185	394	1	european journal of accounting	ORG
gujaf-185	394	2	4(4	CARDINAL
gujaf-185	395	1	ogboru	NORP
gujaf-185	395	2	j. .	GPE
gujaf-185	396	1	2019	DATE
gujaf-185	397	1	nigeria	GPE
gujaf-185	398	1	american international journal of business and management studies	ORG
gujaf-185	398	2	1(1	CARDINAL
gujaf-185	399	1	okeke c.e & anuorah a.	ORG
gujaf-185	399	2	2018	DATE
gujaf-185	400	1	edo state	GPE
gujaf-185	400	2	nigeria	GPE
gujaf-185	401	1	journal of finance	ORG
gujaf-185	401	2	10(3	CARDINAL
gujaf-185	401	3	93-99	CARDINAL
gujaf-185	401	4	i. j.	PERSON
gujaf-185	401	5	2019	DATE
gujaf-185	402	1	nigeria	GPE
gujaf-185	403	1	journal of accounting	ORG
gujaf-185	403	2	17–31	CARDINAL
gujaf-185	404	1	a. m.	PERSON
gujaf-185	404	2	2018	DATE
gujaf-185	405	1	nairobi security and exchange	ORG
gujaf-185	406	1	nairobi journal of economics	ORG
gujaf-185	406	2	45	CARDINAL
gujaf-185	406	3	peter r. t	PERSON
gujaf-185	406	4	lukaman o. & james	ORG
gujaf-185	406	5	osun state university accounting business & finance	ORG
gujaf-185	406	6	3(5	CARDINAL
gujaf-185	406	7	73–92	CARDINAL
gujaf-185	406	8	ray	PERSON
gujaf-185	406	9	s.	PERSON
gujaf-185	406	10	mahapatra	ORG
gujaf-185	406	11	k. s.	PERSON
gujaf-185	406	12	2019	DATE
gujaf-185	407	1	indian	NORP
gujaf-185	409	1	j. services	ORG
gujaf-185	409	2	10(3	CARDINAL
gujaf-185	410	1	sile p.j	PERSON
gujaf-185	410	2	olweny k. & sakwa h. b.	ORG
gujaf-185	410	3	2019	DATE
gujaf-185	411	1	nigerian	NORP
gujaf-185	412	1	m.a	PERSON
gujaf-185	412	2	w. & oluoch	ORG
gujaf-185	412	3	2018	DATE
gujaf-185	413	1	kenya	GPE
gujaf-185	414	1	european journal of business, economics	ORG
gujaf-185	414	2	5(6	CARDINAL
gujaf-185	415	1	n. ngumi o. & nanjala h. s.	ORG
gujaf-185	415	2	kenya	GPE
gujaf-185	416	1	international research journal	ORG
gujaf-185	416	2	61(4	CARDINAL
gujaf-185	416	3	279–299	CARDINAL
gujaf-185	417	1	sufian	ORG
gujaf-185	417	2	f.	PERSON
gujaf-185	417	3	2007	DATE
gujaf-185	418	1	islamic	NORP
gujaf-185	419	1	islamic	NORP
gujaf-185	419	2	14(1&2	DATE
gujaf-185	420	1	2017	CARDINAL
gujaf-185	422	1	quarterly	DATE
gujaf-185	422	2	63(1	CARDINAL
gujaf-185	423	1	t.h.	PERSON
gujaf-185	423	2	w.	PERSON
gujaf-185	423	3	2011	DATE
gujaf-185	424	1	nigerian	NORP
gujaf-185	425	1	2278–6236	CARDINAL
gujaf-185	426	1	gusau journal of accounting	ORG
gujaf-185	426	2	3	CARDINAL
gujaf-185	426	3	3, october	DATE
gujaf-185	426	4	2022	CARDINAL
gujaf-185	426	5	i., &eze	ORG
gujaf-185	426	6	2018	DATE
gujaf-185	427	1	nigeria	GPE
gujaf-185	428	1	2018	DATE
gujaf-185	429	1	65(6	CARDINAL
gujaf-185	431	1	2004	DATE
gujaf-185	434	1	a.	PERSON
gujaf-185	434	2	bergman, l. r., & delaney	PERSON
gujaf-185	434	3	h. d.	PERSON
gujaf-185	434	4	2013	DATE
gujaf-185	436	1	47(6	DATE
gujaf-185	436	2	3391–3402	DATE
gujaf-185	437	1	9727	DATE
gujaf-185	437	2	tinawo s. & machingambi	ORG
gujaf-185	437	3	j. d.	PERSON
gujaf-185	437	4	2019	DATE
gujaf-185	438	1	zimbabwe	GPE
gujaf-185	439	1	j., & narayan	ORG
gujaf-185	439	2	p. k.	PERSON
gujaf-185	440	1	2012	DATE
gujaf-185	442	1	36(9	CARDINAL
gujaf-185	442	2	2632	CARDINAL
gujaf-185	442	3	2640	CARDINAL
gujaf-185	443	1	https://doi.org/10.1016/j.jbankfin.2012.06.005 wooldridge j.m.	PERSON
gujaf-185	443	2	2011	DATE
gujaf-185	445	1	120–121	CARDINAL
gujaf-185	446	1	https://doi.org/10.1016/j.jconhyd.2010.08.009 gusau journal of accounting	ORG
gujaf-185	446	2	3	CARDINAL
gujaf-185	446	3	3, october	DATE
gujaf-185	446	4	2022	CARDINAL