id	sid	eid	entity	type
gujaf-187	1	1	gusau journal of accounting	ORG
gujaf-187	1	2	3	CARDINAL
gujaf-187	1	3	3, october	DATE
gujaf-187	1	4	2022	CARDINAL
gujaf-187	1	5	3	CARDINAL
gujaf-187	1	6	3, october	DATE
gujaf-187	1	7	2022	CARDINAL
gujaf-187	1	8	2756-665x	CARDINAL
gujaf-187	1	9	social sciences	ORG
gujaf-187	1	10	federal university gusau	ORG
gujaf-187	1	11	zamfara state	GPE
gujaf-187	1	12	gusau journal of accounting	ORG
gujaf-187	1	13	3	CARDINAL
gujaf-187	1	14	3, october	DATE
gujaf-187	1	15	2022 ii	CARDINAL
gujaf-187	2	1	3	CARDINAL
gujaf-187	2	2	3 october	DATE
gujaf-187	2	3	2022	CARDINAL
gujaf-187	2	4	2756-665x	CARDINAL
gujaf-187	2	5	social sciences	ORG
gujaf-187	2	6	federal university gusau	ORG
gujaf-187	2	7	zamfara state	GPE
gujaf-187	3	1	ahmadu bello university press limited	ORG
gujaf-187	3	2	zaria kaduna	PERSON
gujaf-187	3	3	nigeria	GPE
gujaf-187	4	1	08065949711	CARDINAL
gujaf-187	4	2	069-879121	CARDINAL
gujaf-187	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-187	5	2	3	CARDINAL
gujaf-187	5	3	3, october	DATE
gujaf-187	5	4	2022	CARDINAL
gujaf-187	5	5	shehu usman hassan department	PERSON
gujaf-187	6	1	muhammad mustapha	PERSON
gujaf-187	6	2	ahmadu bello university	ORG
gujaf-187	6	3	zaria	PERSON
gujaf-187	6	4	kaduna state	GPE
gujaf-187	7	1	umar farouk	PERSON
gujaf-187	7	2	federal university gusau	ORG
gujaf-187	7	3	zamfara state	GPE
gujaf-187	8	1	modu kumshe department of accounting	ORG
gujaf-187	8	2	university of maiduguri	ORG
gujaf-187	8	3	borno	GPE
gujaf-187	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-187	9	2	paul university	ORG
gujaf-187	10	1	prof kabir tahir hamid	PERSON
gujaf-187	10	2	bayero university	ORG
gujaf-187	10	3	kano	ORG
gujaf-187	11	1	prof	PERSON
gujaf-187	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-187	12	2	university of jos	ORG
gujaf-187	13	1	clifford ofurum department of accounting	ORG
gujaf-187	13	2	university of portharcourt	ORG
gujaf-187	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-187	15	2	ahmadu bello university	ORG
gujaf-187	15	3	zaria	PERSON
gujaf-187	16	1	prof	PERSON
gujaf-187	17	1	yusuf	PERSON
gujaf-187	18	1	b. rahman	PERSON
gujaf-187	18	2	lagos state university	ORG
gujaf-187	18	3	lagos stat gusau journal of accounting	ORG
gujaf-187	19	1	3	CARDINAL
gujaf-187	19	2	3, october	DATE
gujaf-187	19	3	2022	CARDINAL
gujaf-187	20	1	suleiman a. s. aruwa	PERSON
gujaf-187	20	2	nasarawa state university	ORG
gujaf-187	20	3	keffi	GPE
gujaf-187	22	1	muhammad junaidu	PERSON
gujaf-187	22	2	kurawa department of accounting	ORG
gujaf-187	22	3	university kano	ORG
gujaf-187	24	1	muhammad habibu sabari department	PERSON
gujaf-187	24	2	ahmadu bello university	ORG
gujaf-187	24	3	zaria	PERSON
gujaf-187	24	4	prof	PERSON
gujaf-187	25	1	okpanachi joshua department of accounting	ORG
gujaf-187	25	2	nigerian defence academy	ORG
gujaf-187	25	3	kaduna	GPE
gujaf-187	26	1	hassan ibrahim department	PERSON
gujaf-187	26	2	ibb university	ORG
gujaf-187	26	3	niger state	GPE
gujaf-187	27	1	prof	PERSON
gujaf-187	28	1	mary okwo department of accounting	ORG
gujaf-187	28	2	enugu state university of science and technology	ORG
gujaf-187	30	1	muhammad aminu	PERSON
gujaf-187	30	2	bayero university	ORG
gujaf-187	30	3	kano	ORG
gujaf-187	31	1	prof	PERSON
gujaf-187	32	1	ahmadu bello department of accounting	ORG
gujaf-187	32	2	ahmadu bello university	ORG
gujaf-187	32	3	zaria	PERSON
gujaf-187	33	1	prof	PERSON
gujaf-187	34	1	musa yelwa abubakar department	PERSON
gujaf-187	34	2	usmanu danfodiyo university	ORG
gujaf-187	34	3	sokoto state	ORG
gujaf-187	35	1	prof	ORG
gujaf-187	36	1	salisu abubakar department of accounting	ORG
gujaf-187	36	2	ahmadu bello university	ORG
gujaf-187	36	3	zaria	PERSON
gujaf-187	36	4	kaduna state	GPE
gujaf-187	37	1	isaq	PERSON
gujaf-187	37	2	samaila department of accounting	ORG
gujaf-187	37	3	bayero university	ORG
gujaf-187	38	1	prof	PERSON
gujaf-187	39	1	fatima	PERSON
gujaf-187	39	2	university of maiduguri	ORG
gujaf-187	39	3	borno state	ORG
gujaf-187	40	1	gusau journal of accounting	ORG
gujaf-187	40	2	3	CARDINAL
gujaf-187	40	3	3, october	DATE
gujaf-187	40	4	2022	CARDINAL
gujaf-187	40	5	sunusi sa'ad	PERSON
gujaf-187	40	6	dutse	GPE
gujaf-187	40	7	jigawa state	GPE
gujaf-187	41	1	nasiru a. ka’oje	PERSON
gujaf-187	41	2	usmanu danfodiyo university	ORG
gujaf-187	41	3	sokoto	PERSON
gujaf-187	42	1	aminu abdullahi department of accounting	ORG
gujaf-187	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-187	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-187	43	2	nigerian defence academy	ORG
gujaf-187	43	3	kaduna state	GPE
gujaf-187	44	1	dr.	PERSON
gujaf-187	44	2	saidu adamu department of accounting	ORG
gujaf-187	45	1	dr.	PERSON
gujaf-187	45	2	nasiru yunusa department	PERSON
gujaf-187	45	3	ahmadu bello university	ORG
gujaf-187	45	4	zaria	PERSON
gujaf-187	46	1	aisha	PERSON
gujaf-187	46	2	muhammad department	PERSON
gujaf-187	46	3	ahmadu bello university	ORG
gujaf-187	46	4	zaria	PERSON
gujaf-187	47	1	lawal muhammad	PERSON
gujaf-187	47	2	ahmadu bello university	ORG
gujaf-187	47	3	zaria	PERSON
gujaf-187	48	1	farouk	PERSON
gujaf-187	48	2	american university of nigeria	ORG
gujaf-187	48	3	yola	ORG
gujaf-187	49	1	bashir umar farouk	PERSON
gujaf-187	49	2	federal university gusau	ORG
gujaf-187	49	3	zamfara state	GPE
gujaf-187	50	1	dr emmanuel omokhuale department	PERSON
gujaf-187	50	2	federal university gusau	ORG
gujaf-187	51	1	state gusau journal of accounting	ORG
gujaf-187	51	2	3	CARDINAL
gujaf-187	51	3	3, october	DATE
gujaf-187	51	4	2022	CARDINAL
gujaf-187	51	5	vi advisory board	ORG
gujaf-187	52	1	kabiru isah	PERSON
gujaf-187	52	2	bayero university kano	ORG
gujaf-187	53	1	bashir	PERSON
gujaf-187	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-187	53	3	sokoto state	ORG
gujaf-187	55	1	muhammad tanko	PERSON
gujaf-187	55	2	kaduna state university	ORG
gujaf-187	55	3	kaduna	GPE
gujaf-187	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-187	56	2	sokoto state	ORG
gujaf-187	58	1	aliyu sulaiman kantudu	PERSON
gujaf-187	58	2	university kano	ORG
gujaf-187	59	1	usman muhammad adam	PERSON
gujaf-187	59	2	federal university gusau	ORG
gujaf-187	59	3	zamfara state	GPE
gujaf-187	60	1	gusau journal of accounting	ORG
gujaf-187	60	2	3	CARDINAL
gujaf-187	60	3	3, october	DATE
gujaf-187	60	4	2022	CARDINAL
gujaf-187	60	5	gusau journal of accounting	ORG
gujaf-187	61	1	two	CARDINAL
gujaf-187	61	2	april and october annually	DATE
gujaf-187	62	1	the department of accounting	ORG
gujaf-187	62	2	social sciences	ORG
gujaf-187	62	3	federal university gusau	ORG
gujaf-187	62	4	zamfara state	GPE
gujaf-187	62	5	nigeria	GPE
gujaf-187	62	6	islamic finance	ORG
gujaf-187	62	7	islamic	NORP
gujaf-187	63	1	english	LANGUAGE
gujaf-187	64	1	more than 15	CARDINAL
gujaf-187	64	2	a4	ORG
gujaf-187	64	3	1.5	CARDINAL
gujaf-187	64	4	12	CARDINAL
gujaf-187	65	1	25 percent	PERCENT
gujaf-187	66	1	5000	CARDINAL
gujaf-187	66	2	more than 250	CARDINAL
gujaf-187	66	3	four	CARDINAL
gujaf-187	67	1	apa 7th	PRODUCT
gujaf-187	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-187	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-187	69	2	3	CARDINAL
gujaf-187	69	3	3, october	DATE
gujaf-187	69	4	2022	CARDINAL
gujaf-187	73	1	fcmb	PERSON
gujaf-187	73	2	7278465011	DATE
gujaf-187	73	3	gusau journal of accounting	ORG
gujaf-187	73	4	federal university gusau	ORG
gujaf-187	73	5	zamfara state	GPE
gujaf-187	75	1	+2348069393824	DATE
gujaf-187	75	2	journals.gujaf.com.ng	ORG
gujaf-187	75	3	mailto:05@gmail.com	ORG
gujaf-187	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-187	77	1	3	CARDINAL
gujaf-187	77	2	3, october	DATE
gujaf-187	77	3	2022	CARDINAL
gujaf-187	77	4	nigeria	GPE
gujaf-187	77	5	anas idris abdulwahab	PERSON
gujaf-187	77	6	hussaini bala ph.d	PERSON
gujaf-187	77	7	mansur lubabah kwambo	PERSON
gujaf-187	77	8	ph.d	ORG
gujaf-187	77	9	1	CARDINAL
gujaf-187	77	10	yayuk ngesti	ORG
gujaf-187	77	11	17	CARDINAL
gujaf-187	78	1	musa ibrahim dauda	PERSON
gujaf-187	78	2	ibrahim adagye dauda	PERSON
gujaf-187	78	3	35	CARDINAL
gujaf-187	78	4	nigeria	GPE
gujaf-187	78	5	olabode olutola	PERSON
gujaf-187	78	6	49	DATE
gujaf-187	78	7	nigeria	GPE
gujaf-187	78	8	james terkende	PERSON
gujaf-187	78	9	dele ikese karim 67	PERSON
gujaf-187	78	10	nigeria	GPE
gujaf-187	78	11	kassim busari	PERSON
gujaf-187	78	12	ishaya luka chechet ph.d	PERSON
gujaf-187	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-187	78	14	87	DATE
gujaf-187	79	1	olutimi	PERSON
gujaf-187	79	2	ph.d, &adeboye	ORG
gujaf-187	79	3	emmanuel sanmi	PERSON
gujaf-187	79	4	101	CARDINAL
gujaf-187	79	5	nigeria	GPE
gujaf-187	79	6	mark david kantiyok	PERSON
gujaf-187	79	7	117	CARDINAL
gujaf-187	79	8	3	CARDINAL
gujaf-187	79	9	3, october	DATE
gujaf-187	79	10	2022	CARDINAL
gujaf-187	79	11	nigeria	GPE
gujaf-187	79	12	mary seansu lazarus	PERSON
gujaf-187	79	13	nurradden usman miko ph.d	PERSON
gujaf-187	79	14	ph.d	NORP
gujaf-187	79	15	140	CARDINAL
gujaf-187	79	16	nigeria	GPE
gujaf-187	79	17	ahmad adamu ibrahim	PERSON
gujaf-187	79	18	ahmad rufa’i adamu	PERSON
gujaf-187	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-187	79	20	158	CARDINAL
gujaf-187	79	21	nigerian	NORP
gujaf-187	79	22	ph.d	NORP
gujaf-187	79	23	misbahu	PERSON
gujaf-187	79	24	abubakar muhammad	PERSON
gujaf-187	79	25	175	CARDINAL
gujaf-187	79	26	nigeria	GPE
gujaf-187	79	27	ahmad muhammad ahmad	PERSON
gujaf-187	79	28	shehu usman hassan ph.d	PERSON
gujaf-187	79	29	abubakar abubakar	PERSON
gujaf-187	79	30	192	CARDINAL
gujaf-187	79	31	nigeria	GPE
gujaf-187	79	32	joseph kayode	PERSON
gujaf-187	79	33	joseph adeyinka ph.d	PERSON
gujaf-187	79	34	adewale abass	PERSON
gujaf-187	79	35	kayode ph.d	PERSON
gujaf-187	79	36	205	CARDINAL
gujaf-187	79	37	suleiman ph.	PERSON
gujaf-187	80	1	ph.d	ORG
gujaf-187	80	2	224	CARDINAL
gujaf-187	81	1	3	CARDINAL
gujaf-187	81	2	3, october	DATE
gujaf-187	81	3	2022	CARDINAL
gujaf-187	81	4	158	CARDINAL
gujaf-187	81	5	nigeria	GPE
gujaf-187	81	6	ahmad adamu ibrahim school	PERSON
gujaf-187	81	7	sule lamido university	ORG
gujaf-187	81	8	ahmad rufa’i adamu school of preliminary studies	ORG
gujaf-187	81	9	sule lamido university	PERSON
gujaf-187	81	10	alhassan department of management sciences business management	ORG
gujaf-187	81	11	kano state college of education	ORG
gujaf-187	81	12	kano	ORG
gujaf-187	82	1	muhammad	PERSON
gujaf-187	82	2	abdulsalam	PERSON
gujaf-187	82	3	kano nigeria	ORG
gujaf-187	83	1	one	CARDINAL
gujaf-187	85	1	nigeria	GPE
gujaf-187	86	1	annual	DATE
gujaf-187	86	2	nigerian	NORP
gujaf-187	87	1	seven	CARDINAL
gujaf-187	87	2	7) years	DATE
gujaf-187	87	3	2015	DATE
gujaf-187	87	4	2021	CARDINAL
gujaf-187	91	1	nigeria	GPE
gujaf-187	94	1	3	CARDINAL
gujaf-187	94	2	3, october	DATE
gujaf-187	94	3	2022	CARDINAL
gujaf-187	95	1	one	CARDINAL
gujaf-187	99	1	nigeria	GPE
gujaf-187	99	2	2019	DATE
gujaf-187	100	1	asien	NORP
gujaf-187	100	2	2019	DATE
gujaf-187	102	1	adebawojo	GPE
gujaf-187	102	2	2015	CARDINAL
gujaf-187	106	1	ofurum & adeola	ORG
gujaf-187	106	2	2018	DATE
gujaf-187	112	1	warren	PERSON
gujaf-187	112	2	2014	DATE
gujaf-187	113	1	3	CARDINAL
gujaf-187	113	2	3, october	DATE
gujaf-187	113	3	2022 160	CARDINAL
gujaf-187	114	1	erasmus	NORP
gujaf-187	114	2	2008	DATE
gujaf-187	117	1	hill, jones, & schilling	ORG
gujaf-187	117	2	2015	DATE
gujaf-187	118	1	ebrahim	PERSON
gujaf-187	118	2	2014	DATE
gujaf-187	118	3	roe	ORG
gujaf-187	122	1	2018	DATE
gujaf-187	122	2	aronu	PERSON
gujaf-187	122	3	2013	DATE
gujaf-187	122	4	david	PERSON
gujaf-187	122	5	2018	DATE
gujaf-187	122	6	2014	DATE
gujaf-187	122	7	2018	DATE
gujaf-187	122	8	2013	DATE
gujaf-187	122	9	2014	DATE
gujaf-187	124	1	chartered institute of bankers of nigeria	ORG
gujaf-187	124	2	nigeria	GPE
gujaf-187	125	1	gusau journal of accounting	ORG
gujaf-187	125	2	3	CARDINAL
gujaf-187	125	3	3, october	DATE
gujaf-187	125	4	2022 161	CARDINAL
gujaf-187	131	1	nigeria	GPE
gujaf-187	131	2	nigeria	GPE
gujaf-187	133	1	2	CARDINAL
gujaf-187	133	2	2004	DATE
gujaf-187	134	1	hra	PERSON
gujaf-187	134	2	2013	DATE
gujaf-187	140	1	ofurum & adeola	ORG
gujaf-187	140	2	2018	DATE
gujaf-187	142	1	2014	DATE
gujaf-187	143	1	gusau journal of accounting	ORG
gujaf-187	144	1	3	CARDINAL
gujaf-187	144	2	3, october	DATE
gujaf-187	144	3	2022	CARDINAL
gujaf-187	144	4	162	PRODUCT
gujaf-187	148	1	vi	PERSON
gujaf-187	150	1	2014	DATE
gujaf-187	159	1	a few months	DATE
gujaf-187	167	1	gusau journal of accounting	ORG
gujaf-187	167	2	3	CARDINAL
gujaf-187	167	3	3, october	DATE
gujaf-187	167	4	2022	CARDINAL
gujaf-187	168	1	erasmus	NORP
gujaf-187	168	2	2008	DATE
gujaf-187	169	1	ofa	PERSON
gujaf-187	170	1	2013	DATE
gujaf-187	171	1	neely (	ORG
gujaf-187	171	2	2011	DATE
gujaf-187	171	3	three	CARDINAL
gujaf-187	173	1	hill, jones, & schilling	ORG
gujaf-187	173	2	2015	DATE
gujaf-187	176	1	annual	DATE
gujaf-187	177	1	annual	DATE
gujaf-187	178	1	roe	PRODUCT
gujaf-187	178	2	gibson	PERSON
gujaf-187	178	3	2012	DATE
gujaf-187	180	1	2009	DATE
gujaf-187	186	1	one	CARDINAL
gujaf-187	187	1	gusau journal of accounting	ORG
gujaf-187	187	2	3	CARDINAL
gujaf-187	187	3	3, october	DATE
gujaf-187	187	4	2022	CARDINAL
gujaf-187	187	5	almeida	PERSON
gujaf-187	187	6	carneiro	PERSON
gujaf-187	187	7	2008	DATE
gujaf-187	188	1	8.6%	PERCENT
gujaf-187	190	1	huang	PERSON
gujaf-187	190	2	2011	DATE
gujaf-187	192	1	perera	PERSON
gujaf-187	192	2	2012	DATE
gujaf-187	194	1	2013	DATE
gujaf-187	194	2	india	GPE
gujaf-187	196	1	saeed	PERSON
gujaf-187	196	2	2013	DATE
gujaf-187	198	1	bank plc’s	ORG
gujaf-187	198	2	aronu	PERSON
gujaf-187	198	3	2013	DATE
gujaf-187	198	4	nigerian	NORP
gujaf-187	200	1	bank plc’s	ORG
gujaf-187	201	1	nigeria	GPE
gujaf-187	201	2	izedonme	ORG
gujaf-187	201	3	2013	DATE
gujaf-187	202	1	the nigerian securities gusau journal of accounting	ORG
gujaf-187	202	2	3	CARDINAL
gujaf-187	202	3	3, october	DATE
gujaf-187	202	4	2022 165	CARDINAL
gujaf-187	202	5	2009	DATE
gujaf-187	205	1	103	CARDINAL
gujaf-187	205	2	punjab	GPE
gujaf-187	205	3	india	GPE
gujaf-187	205	4	2014	DATE
gujaf-187	208	1	2014	DATE
gujaf-187	208	2	secondary	ORDINAL
gujaf-187	208	3	seven	CARDINAL
gujaf-187	208	4	7	CARDINAL
gujaf-187	208	5	nigerian	NORP
gujaf-187	208	6	260	CARDINAL
gujaf-187	209	1	2006 to 2010	DATE
gujaf-187	211	1	ihendinihu	PERSON
gujaf-187	211	2	2017	CARDINAL
gujaf-187	211	3	nigerian	NORP
gujaf-187	213	1	spss	ORG
gujaf-187	214	1	pbc	ORG
gujaf-187	215	1	2018	DATE
gujaf-187	215	2	nigeria	GPE
gujaf-187	216	1	annual	DATE
gujaf-187	217	1	between 2011 and 2015	DATE
gujaf-187	220	1	david	PERSON
gujaf-187	220	2	2018	DATE
gujaf-187	220	3	nigerian	NORP
gujaf-187	221	1	2009	DATE
gujaf-187	221	2	2017	DATE
gujaf-187	221	3	18	CARDINAL
gujaf-187	221	4	nigerian	NORP
gujaf-187	222	1	gusau journal of accounting	ORG
gujaf-187	223	1	3	CARDINAL
gujaf-187	223	2	3, october	DATE
gujaf-187	223	3	2022 166	CARDINAL
gujaf-187	225	1	2018	DATE
gujaf-187	227	1	2011	DATE
gujaf-187	227	2	2015	DATE
gujaf-187	228	1	spss	ORG
gujaf-187	228	2	20	CARDINAL
gujaf-187	228	3	ols	ORG
gujaf-187	228	4	pearson	PERSON
gujaf-187	230	1	oladejo	PERSON
gujaf-187	230	2	2019	DATE
gujaf-187	230	3	nigerian	NORP
gujaf-187	231	1	thirty-seven	CARDINAL
gujaf-187	231	2	37	CARDINAL
gujaf-187	231	3	sixty-three	CARDINAL
gujaf-187	231	4	the nigerian stock exchange	ORG
gujaf-187	231	5	2015	CARDINAL
gujaf-187	232	1	secondary	ORDINAL
gujaf-187	232	2	16-year	DATE
gujaf-187	235	1	perera	PERSON
gujaf-187	235	2	2012	DATE
gujaf-187	235	3	2013	DATE
gujaf-187	235	4	saeed	PERSON
gujaf-187	235	5	2013	DATE
gujaf-187	235	6	2013	DATE
gujaf-187	235	7	2014	DATE
gujaf-187	235	8	2014	DATE
gujaf-187	235	9	2018	DATE
gujaf-187	235	10	david	PERSON
gujaf-187	235	11	2018	DATE
gujaf-187	235	12	2018	DATE
gujaf-187	235	13	oladejo	PERSON
gujaf-187	235	14	2019	DATE
gujaf-187	235	15	ihendinihu	PERSON
gujaf-187	235	16	2017	DATE
gujaf-187	235	17	nigeria	GPE
gujaf-187	235	18	only one	CARDINAL
gujaf-187	237	1	first	ORDINAL
gujaf-187	237	2	becker	PERSON
gujaf-187	237	3	1964	DATE
gujaf-187	238	1	asian	NORP
gujaf-187	238	2	the 1970s and	DATE
gujaf-187	238	3	1980s	DATE
gujaf-187	238	4	psacharopoulos & woodhall	ORG
gujaf-187	238	5	1997	DATE
gujaf-187	238	6	robert, 1991	ORG
gujaf-187	239	1	gusau journal of accounting	ORG
gujaf-187	239	2	3	CARDINAL
gujaf-187	239	3	3, october	DATE
gujaf-187	239	4	2022	CARDINAL
gujaf-187	242	1	3	CARDINAL
gujaf-187	243	1	14	CARDINAL
gujaf-187	243	2	the nigerian stock exchange	ORG
gujaf-187	243	3	31	CARDINAL
gujaf-187	243	4	2021	DATE
gujaf-187	244	1	two	CARDINAL
gujaf-187	244	2	first	ORDINAL
gujaf-187	244	3	2014	DATE
gujaf-187	244	4	secondly	ORDINAL
gujaf-187	244	5	hra	PERSON
gujaf-187	245	1	10	CARDINAL
gujaf-187	246	1	annual	DATE
gujaf-187	246	2	the nigerian stock exchange	ORG
gujaf-187	246	3	the period of	DATE
gujaf-187	246	4	seven years	DATE
gujaf-187	246	5	2014	DATE
gujaf-187	246	6	2020	DATE
gujaf-187	248	1	14th	ORDINAL
gujaf-187	250	1	+ β1stcit	PERCENT
gujaf-187	253	1	ageit	GPE
gujaf-187	254	1	slope)e	ORG
gujaf-187	255	1	gusau journal of accounting	ORG
gujaf-187	255	2	3	CARDINAL
gujaf-187	255	3	3, october	DATE
gujaf-187	255	4	2022	CARDINAL
gujaf-187	257	1	1	CARDINAL
gujaf-187	258	1	dev roa	PERSON
gujaf-187	258	2	70 0.152	CARDINAL
gujaf-187	258	3	4.763 7.831	CARDINAL
gujaf-187	258	4	70	CARDINAL
gujaf-187	258	5	70 1.000 50.00	CARDINAL
gujaf-187	258	6	70	CARDINAL
gujaf-187	258	7	2022	CARDINAL
gujaf-187	258	8	1	CARDINAL
gujaf-187	259	1	nigeria	GPE
gujaf-187	259	2	37.0 percent	PERCENT
gujaf-187	259	3	15.2 percent	PERCENT
gujaf-187	259	4	25.1 percent	PERCENT
gujaf-187	261	1	n6.99 million	CARDINAL
gujaf-187	261	2	n4.76 million	CARDINAL
gujaf-187	263	1	n5.274 million	CARDINAL
gujaf-187	263	2	zero naira	MONEY
gujaf-187	263	3	n6.04 million	CARDINAL
gujaf-187	265	1	between 1 to 50 years	DATE
gujaf-187	265	2	second	ORDINAL
gujaf-187	265	3	8.95 percent	PERCENT
gujaf-187	266	1	2	CARDINAL
gujaf-187	266	2	0.900 1.11	CARDINAL
gujaf-187	266	3	0.666 1.50	CARDINAL
gujaf-187	266	4	0.264 3.79	CARDINAL
gujaf-187	266	5	2022	CARDINAL
gujaf-187	266	6	3	CARDINAL
gujaf-187	266	7	3, october	DATE
gujaf-187	266	8	2022	CARDINAL
gujaf-187	266	9	169	MONEY
gujaf-187	266	10	4.2	CARDINAL
gujaf-187	266	11	5	CARDINAL
gujaf-187	267	1	4.04	CARDINAL
gujaf-187	267	2	1.11	CARDINAL
gujaf-187	267	3	1.50	CARDINAL
gujaf-187	267	4	3.79	CARDINAL
gujaf-187	268	1	0.24	CARDINAL
gujaf-187	268	2	0.90	CARDINAL
gujaf-187	268	3	0.26	CARDINAL
gujaf-187	268	4	0.1 or	PERCENT
gujaf-187	268	5	10%	PERCENT
gujaf-187	270	1	sc	GPE
gujaf-187	271	1	3	CARDINAL
gujaf-187	271	2	40.58	CARDINAL
gujaf-187	272	1	0.501	CARDINAL
gujaf-187	272	2	2022	CARDINAL
gujaf-187	272	3	3	CARDINAL
gujaf-187	272	4	0.501	CARDINAL
gujaf-187	272	5	greater than 0.05	CARDINAL
gujaf-187	275	1	4	CARDINAL
gujaf-187	275	2	1	CARDINAL
gujaf-187	275	3	1	CARDINAL
gujaf-187	275	4	0.381	CARDINAL
gujaf-187	275	5	1	CARDINAL
gujaf-187	275	6	1	CARDINAL
gujaf-187	275	7	0.468	CARDINAL
gujaf-187	275	8	0.901	MONEY
gujaf-187	275	9	0.701 1	CARDINAL
gujaf-187	275	10	2022	CARDINAL
gujaf-187	275	11	4	CARDINAL
gujaf-187	275	12	sc	GPE
gujaf-187	276	1	sc	GPE
gujaf-187	276	2	sc	GPE
gujaf-187	277	1	dr	PERSON
gujaf-187	277	2	0.381	CARDINAL
gujaf-187	280	1	3	CARDINAL
gujaf-187	280	2	3, october	DATE
gujaf-187	280	3	2022	CARDINAL
gujaf-187	280	4	170	CARDINAL
gujaf-187	280	5	0.468	CARDINAL
gujaf-187	281	1	5	CARDINAL
gujaf-187	281	2	0.011	CARDINAL
gujaf-187	281	3	0.011	CARDINAL
gujaf-187	281	4	0.109	CARDINAL
gujaf-187	281	5	0.004	CARDINAL
gujaf-187	281	6	0.154 2.840 0.006	MONEY
gujaf-187	281	7	0.686 adj	QUANTITY
gujaf-187	282	1	0.641	CARDINAL
gujaf-187	282	2	21.39	CARDINAL
gujaf-187	283	1	0.001	CARDINAL
gujaf-187	283	2	2022	CARDINAL
gujaf-187	283	3	3	CARDINAL
gujaf-187	284	1	sc	GPE
gujaf-187	285	1	0.686	CARDINAL
gujaf-187	286	1	68.6 percent	PERCENT
gujaf-187	286	2	31.4 percent	PERCENT
gujaf-187	287	1	21.39	CARDINAL
gujaf-187	287	2	0.001	CARDINAL
gujaf-187	287	3	less than 0.05	CARDINAL
gujaf-187	288	1	16.6 percent	PERCENT
gujaf-187	289	1	0.109	CARDINAL
gujaf-187	289	2	10.9 percent	PERCENT
gujaf-187	290	1	0.05 (	PERCENT
gujaf-187	290	2	5%	PERCENT
gujaf-187	291	1	1	CARDINAL
gujaf-187	291	2	less than 5%	PERCENT
gujaf-187	291	3	2	CARDINAL
gujaf-187	291	4	more than 5%	PERCENT
gujaf-187	292	1	gusau journal of accounting	ORG
gujaf-187	292	2	3	CARDINAL
gujaf-187	292	3	3, october	DATE
gujaf-187	292	4	2022 171	CARDINAL
gujaf-187	292	5	nigeria	GPE
gujaf-187	293	1	0.011	CARDINAL
gujaf-187	293	2	less than 0.05	CARDINAL
gujaf-187	294	1	one	CARDINAL
gujaf-187	294	2	nigeria	GPE
gujaf-187	295	1	nigeria	GPE
gujaf-187	296	1	0.009	CARDINAL
gujaf-187	296	2	less than 0.05	CARDINAL
gujaf-187	297	1	two	CARDINAL
gujaf-187	297	2	nigeria	GPE
gujaf-187	298	1	5	CARDINAL
gujaf-187	298	2	nigeria	GPE
gujaf-187	301	1	adebawojo	PERSON
gujaf-187	301	2	o. a.	PERSON
gujaf-187	301	3	enyi	GPE
gujaf-187	301	4	e., & adebawo	ORG
gujaf-187	301	5	2015	CARDINAL
gujaf-187	302	1	corporateperformance	ORG
gujaf-187	303	1	american international journal of contemporary research	ORG
gujaf-187	303	2	5(1	CARDINAL
gujaf-187	303	3	45	CARDINAL
gujaf-187	304	1	almeida	ORG
gujaf-187	304	2	r., & carneiro	ORG
gujaf-187	304	3	2008	DATE
gujaf-187	305	1	44947	DATE
gujaf-187	305	2	the world bank	ORG
gujaf-187	306	1	a. a.	PERSON
gujaf-187	306	2	soetan	GPE
gujaf-187	306	3	t. a.	GPE
gujaf-187	306	4	i. r.	PERSON
gujaf-187	306	5	2019	DATE
gujaf-187	308	1	7(1	DATE
gujaf-187	308	2	287295	DATE
gujaf-187	309	1	j. (	PERSON
gujaf-187	309	2	1991	DATE
gujaf-187	311	1	management,17	CARDINAL
gujaf-187	311	2	99120	DATE
gujaf-187	312	1	2009	DATE
gujaf-187	313	1	qfinance	PERSON
gujaf-187	314	1	http://www.freebookspot.es/ ebrahim	ORG
gujaf-187	314	2	m.a.	PERSON
gujaf-187	314	3	abdullah	PERSON
gujaf-187	314	4	k.a.	GPE
gujaf-187	314	5	f.f.	GPE
gujaf-187	314	6	2014	DATE
gujaf-187	316	1	asian journal of finance & accounting	ORG
gujaf-187	316	2	6(1	CARDINAL
gujaf-187	318	1	http://www.freebookspot.es/ gusau journal of accounting	ORG
gujaf-187	319	1	3	CARDINAL
gujaf-187	319	2	3, october	DATE
gujaf-187	319	3	2022	CARDINAL
gujaf-187	319	4	p.d.	PERSON
gujaf-187	319	5	2008	DATE
gujaf-187	321	1	friedman, a., & lev	ORG
gujaf-187	321	2	1974	DATE
gujaf-187	323	1	12	CARDINAL
gujaf-187	323	2	235	CARDINAL
gujaf-187	324	1	gibson	PERSON
gujaf-187	324	2	c. h.	PERSON
gujaf-187	324	3	2012	DATE
gujaf-187	325	1	13th	ORDINAL
gujaf-187	326	1	http://freebookspot.es/ goel	PERSON
gujaf-187	326	2	s.	PERSON
gujaf-187	326	3	2014	DATE
gujaf-187	327	1	india	GPE
gujaf-187	328	1	gogo	GPE
gujaf-187	328	2	s.f.	GPE
gujaf-187	328	3	1987	DATE
gujaf-187	329	1	nigerian	NORP
gujaf-187	329	2	20(3	CARDINAL
gujaf-187	330	1	gupta	GPE
gujaf-187	330	2	d.k.	GPE
gujaf-187	330	3	1991	DATE
gujaf-187	331	1	india	GPE
gujaf-187	332	1	20(1	CARDINAL
gujaf-187	332	2	9	CARDINAL
gujaf-187	333	1	hill	PERSON
gujaf-187	333	2	m.a. & jones	ORG
gujaf-187	333	3	g.r.	PERSON
gujaf-187	333	4	2015	CARDINAL
gujaf-187	334	1	12	CARDINAL
gujaf-187	336	1	huang	PERSON
gujaf-187	336	2	2011	DATE
gujaf-187	337	1	phillips	ORG
gujaf-187	337	2	phillips	PERSON
gujaf-187	338	1	european journal	ORG
gujaf-187	338	2	social sciences	ORG
gujaf-187	338	3	20(3	CARDINAL
gujaf-187	338	4	443	CARDINAL
gujaf-187	339	1	n., & aronu	ORG
gujaf-187	339	2	2013	DATE
gujaf-187	340	1	nigerian	NORP
gujaf-187	341	1	2(8	CARDINAL
gujaf-187	342	1	izedonme	ORG
gujaf-187	342	2	p. f.	PERSON
gujaf-187	342	3	l. g.	PERSON
gujaf-187	342	4	k.	PERSON
gujaf-187	342	5	2013	DATE
gujaf-187	344	1	journal of economics	ORG
gujaf-187	345	1	jasrotia	PERSON
gujaf-187	345	2	2004	DATE
gujaf-187	347	1	9/19/2021	CARDINAL
gujaf-187	347	2	a.h. & lau	ORG
gujaf-187	347	3	h.s.	GPE
gujaf-187	347	4	1978	DATE
gujaf-187	349	1	journal of accounting research	ORG
gujaf-187	349	2	16	CARDINAL
gujaf-187	349	3	80	CARDINAL
gujaf-187	350	1	ofe, i. i., & david	ORG
gujaf-187	350	2	j. o.	PERSON
gujaf-187	350	3	2018	DATE
gujaf-187	351	1	nigeria	GPE
gujaf-187	352	1	fuo	CARDINAL
gujaf-187	352	2	quarterly	DATE
gujaf-187	352	3	6(4	CARDINAL
gujaf-187	353	1	ofurum	PERSON
gujaf-187	353	2	s. o.	PERSON
gujaf-187	354	1	2018	DATE
gujaf-187	355	1	nigeria	GPE
gujaf-187	356	1	international journal of advanced academic research accounting & economic development	ORG
gujaf-187	356	2	4(2	CARDINAL
gujaf-187	357	1	okpako	PERSON
gujaf-187	357	2	e. n., & olufawoye	PERSON
gujaf-187	357	3	o. h.	PERSON
gujaf-187	357	4	2014	DATE
gujaf-187	358	1	http://www.itpeopleindia.com/20021216/cover.shtml gusau journal of accounting	ORG
gujaf-187	358	2	3	CARDINAL
gujaf-187	358	3	3, october	DATE
gujaf-187	358	4	2022 173	CARDINAL
gujaf-187	359	1	global journal of commerce	ORG
gujaf-187	359	2	issn	PERSON
gujaf-187	359	3	2319	CARDINAL
gujaf-187	359	4	7285	DATE
gujaf-187	359	5	3(4):232	CARDINAL
gujaf-187	360	1	oladejo	PERSON
gujaf-187	360	2	k. s.	PERSON
gujaf-187	360	3	r. m.	PERSON
gujaf-187	360	4	2019	DATE
gujaf-187	360	5	nigerian	NORP
gujaf-187	361	1	international journal of mgt.	ORG
gujaf-187	362	1	science & entrepreneurship,11(7	ORG
gujaf-187	363	1	aribaba	GPE
gujaf-187	363	2	f. o.	PERSON
gujaf-187	363	3	o. l., & omobola	PERSON
gujaf-187	363	4	m. a.	PERSON
gujaf-187	363	5	2018	DATE
gujaf-187	364	1	nigeria	GPE
gujaf-187	365	1	journal of accounting and management	ORG
gujaf-187	365	2	8(2	CARDINAL
gujaf-187	366	1	a.s.	GPE
gujaf-187	366	2	2014	DATE
gujaf-187	367	1	5(22	CARDINAL
gujaf-187	368	1	j. u.	PERSON
gujaf-187	368	2	2017	CARDINAL
gujaf-187	369	1	nigeria	GPE
gujaf-187	369	2	the nigerian stock exchange	ORG
gujaf-187	370	1	international journal of interdisciplinary research methods	ORG
gujaf-187	370	2	4(2	CARDINAL
gujaf-187	370	3	25 33	DATE
gujaf-187	371	1	g. & woodhall	ORG
gujaf-187	371	2	m. (1997	ORG
gujaf-187	373	1	new york	GPE
gujaf-187	373	2	oxford university	ORG
gujaf-187	374	1	pandurangarao	PERSON
gujaf-187	374	2	d. basha	PERSON
gujaf-187	374	3	s., c.& rajasekhar	ORG
gujaf-187	374	4	d.(2013	PERSON
gujaf-187	375	1	india	GPE
gujaf-187	376	1	international journal of social science & interdisciplinary research	ORG
gujaf-187	376	2	2(4	CARDINAL
gujaf-187	376	3	95	CARDINAL
gujaf-187	377	1	perera	PERSON
gujaf-187	377	2	a.	PERSON
gujaf-187	377	3	2012	DATE
gujaf-187	378	1	sri lanka	GPE
gujaf-187	379	1	m. e.	PERSON
gujaf-187	379	2	1985	DATE
gujaf-187	381	1	new york	GPE
gujaf-187	382	1	f.i.	GPE
gujaf-187	382	2	g.o.	GPE
gujaf-187	382	3	kingsley	PERSON
gujaf-187	382	4	2013	DATE
gujaf-187	384	1	journal of economics	ORG
gujaf-187	385	1	m., hossain, a. & akter	PERSON
gujaf-187	385	2	t.	GPE
gujaf-187	385	3	2013	DATE
gujaf-187	387	1	4(18	CARDINAL
gujaf-187	388	1	robert, b. (	PERSON
gujaf-187	388	2	1991	DATE
gujaf-187	390	1	quarterly	DATE
gujaf-187	390	2	106(2	CARDINAL
gujaf-187	390	3	407414	DATE
gujaf-187	391	1	roslender	NORP
gujaf-187	391	2	r.	PERSON
gujaf-187	391	3	2004	DATE
gujaf-187	393	1	journal of http://www.ipedr.com/vol54/008-ichsd2012-f00009.pdf gusau journal of accounting	ORG
gujaf-187	393	2	3	CARDINAL
gujaf-187	393	3	3, october	DATE
gujaf-187	393	4	2022	CARDINAL
gujaf-187	393	5	158	CARDINAL
gujaf-187	393	6	338–359	CARDINAL
gujaf-187	394	1	saeed	PERSON
gujaf-187	394	2	f.	PERSON
gujaf-187	394	3	f., & mahnaz	ORG
gujaf-187	394	4	k.	PERSON
gujaf-187	394	5	2013	DATE
gujaf-187	396	1	2(1	CARDINAL
gujaf-187	396	2	6 -17 schuler	QUANTITY
gujaf-187	396	3	r. s.	PERSON
gujaf-187	396	4	& macmillan	ORG
gujaf-187	396	5	i.	PERSON
gujaf-187	396	6	1984	DATE
gujaf-187	398	1	23	CARDINAL
gujaf-187	398	2	241	CARDINAL
gujaf-187	399	1	2013	DATE
gujaf-187	400	1	digital	ORG
gujaf-187	401	1	http://www.freebookspot.es/	PRODUCT
gujaf-187	401	2	p. s.	PERSON
gujaf-187	401	3	2014	DATE
gujaf-187	403	1	3(3	CARDINAL
gujaf-187	403	2	67	CARDINAL
gujaf-187	404	1	warren	PERSON
gujaf-187	404	2	c. s.	PERSON
gujaf-187	404	3	reeve	GPE
gujaf-187	404	4	j. m., & duchac	PERSON
gujaf-187	404	5	j. e.	PERSON
gujaf-187	404	6	2014	DATE
gujaf-187	405	1	13	CARDINAL
gujaf-187	407	1	3	CARDINAL
gujaf-187	407	2	3, october	DATE
gujaf-187	407	3	2022 159	CARDINAL