id	sid	eid	entity	type
gujaf-189	1	1	gusau journal of accounting	ORG
gujaf-189	1	2	3	CARDINAL
gujaf-189	1	3	3, october	DATE
gujaf-189	1	4	2022	CARDINAL
gujaf-189	1	5	3	CARDINAL
gujaf-189	1	6	3, october	DATE
gujaf-189	1	7	2022	CARDINAL
gujaf-189	1	8	2756-665x	CARDINAL
gujaf-189	1	9	social sciences	ORG
gujaf-189	1	10	federal university gusau	ORG
gujaf-189	1	11	zamfara state	GPE
gujaf-189	1	12	gusau journal of accounting	ORG
gujaf-189	1	13	3	CARDINAL
gujaf-189	1	14	3, october	DATE
gujaf-189	1	15	2022 ii	CARDINAL
gujaf-189	2	1	3	CARDINAL
gujaf-189	2	2	3 october	DATE
gujaf-189	2	3	2022	CARDINAL
gujaf-189	2	4	2756-665x	CARDINAL
gujaf-189	2	5	social sciences	ORG
gujaf-189	2	6	federal university gusau	ORG
gujaf-189	2	7	zamfara state	GPE
gujaf-189	3	1	ahmadu bello university press limited	ORG
gujaf-189	3	2	zaria kaduna	PERSON
gujaf-189	3	3	nigeria	GPE
gujaf-189	4	1	08065949711	CARDINAL
gujaf-189	4	2	069-879121	CARDINAL
gujaf-189	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-189	5	2	3	CARDINAL
gujaf-189	5	3	3, october	DATE
gujaf-189	5	4	2022	CARDINAL
gujaf-189	5	5	shehu usman hassan department	PERSON
gujaf-189	6	1	muhammad mustapha	PERSON
gujaf-189	6	2	ahmadu bello university	ORG
gujaf-189	6	3	zaria	PERSON
gujaf-189	6	4	kaduna state	GPE
gujaf-189	7	1	umar farouk	PERSON
gujaf-189	7	2	federal university gusau	ORG
gujaf-189	7	3	zamfara state	GPE
gujaf-189	8	1	modu kumshe department of accounting	ORG
gujaf-189	8	2	university of maiduguri	ORG
gujaf-189	8	3	borno	GPE
gujaf-189	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-189	9	2	paul university	ORG
gujaf-189	10	1	prof kabir tahir hamid	PERSON
gujaf-189	10	2	bayero university	ORG
gujaf-189	10	3	kano	ORG
gujaf-189	11	1	prof	PERSON
gujaf-189	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-189	12	2	university of jos	ORG
gujaf-189	13	1	clifford ofurum department of accounting	ORG
gujaf-189	13	2	university of portharcourt	ORG
gujaf-189	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-189	15	2	ahmadu bello university	ORG
gujaf-189	15	3	zaria	PERSON
gujaf-189	16	1	prof	PERSON
gujaf-189	17	1	yusuf	PERSON
gujaf-189	18	1	b. rahman	PERSON
gujaf-189	18	2	lagos state university	ORG
gujaf-189	18	3	lagos stat gusau journal of accounting	ORG
gujaf-189	19	1	3	CARDINAL
gujaf-189	19	2	3, october	DATE
gujaf-189	19	3	2022	CARDINAL
gujaf-189	20	1	suleiman a. s. aruwa	PERSON
gujaf-189	20	2	nasarawa state university	ORG
gujaf-189	20	3	keffi	GPE
gujaf-189	22	1	muhammad junaidu	PERSON
gujaf-189	22	2	kurawa department of accounting	ORG
gujaf-189	22	3	university kano	ORG
gujaf-189	24	1	muhammad habibu sabari department	PERSON
gujaf-189	24	2	ahmadu bello university	ORG
gujaf-189	24	3	zaria	PERSON
gujaf-189	24	4	prof	PERSON
gujaf-189	25	1	okpanachi joshua department of accounting	ORG
gujaf-189	25	2	nigerian defence academy	ORG
gujaf-189	25	3	kaduna	GPE
gujaf-189	26	1	hassan ibrahim department	PERSON
gujaf-189	26	2	ibb university	ORG
gujaf-189	26	3	niger state	GPE
gujaf-189	27	1	prof	PERSON
gujaf-189	28	1	mary okwo department of accounting	ORG
gujaf-189	28	2	enugu state university of science and technology	ORG
gujaf-189	30	1	muhammad aminu	PERSON
gujaf-189	30	2	bayero university	ORG
gujaf-189	30	3	kano	ORG
gujaf-189	31	1	prof	PERSON
gujaf-189	32	1	ahmadu bello department of accounting	ORG
gujaf-189	32	2	ahmadu bello university	ORG
gujaf-189	32	3	zaria	PERSON
gujaf-189	33	1	prof	PERSON
gujaf-189	34	1	musa yelwa abubakar department	PERSON
gujaf-189	34	2	usmanu danfodiyo university	ORG
gujaf-189	34	3	sokoto state	ORG
gujaf-189	35	1	prof	ORG
gujaf-189	36	1	salisu abubakar department of accounting	ORG
gujaf-189	36	2	ahmadu bello university	ORG
gujaf-189	36	3	zaria	PERSON
gujaf-189	36	4	kaduna state	GPE
gujaf-189	37	1	isaq	PERSON
gujaf-189	37	2	samaila department of accounting	ORG
gujaf-189	37	3	bayero university	ORG
gujaf-189	38	1	prof	PERSON
gujaf-189	39	1	fatima	PERSON
gujaf-189	39	2	university of maiduguri	ORG
gujaf-189	39	3	borno state	ORG
gujaf-189	40	1	gusau journal of accounting	ORG
gujaf-189	40	2	3	CARDINAL
gujaf-189	40	3	3, october	DATE
gujaf-189	40	4	2022	CARDINAL
gujaf-189	40	5	sunusi sa'ad	PERSON
gujaf-189	40	6	dutse	GPE
gujaf-189	40	7	jigawa state	GPE
gujaf-189	41	1	nasiru a. ka’oje	PERSON
gujaf-189	41	2	usmanu danfodiyo university	ORG
gujaf-189	41	3	sokoto	PERSON
gujaf-189	42	1	aminu abdullahi department of accounting	ORG
gujaf-189	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-189	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-189	43	2	nigerian defence academy	ORG
gujaf-189	43	3	kaduna state	GPE
gujaf-189	44	1	dr.	PERSON
gujaf-189	44	2	saidu adamu department of accounting	ORG
gujaf-189	45	1	dr.	PERSON
gujaf-189	45	2	nasiru yunusa department	PERSON
gujaf-189	45	3	ahmadu bello university	ORG
gujaf-189	45	4	zaria	PERSON
gujaf-189	46	1	aisha	PERSON
gujaf-189	46	2	muhammad department	PERSON
gujaf-189	46	3	ahmadu bello university	ORG
gujaf-189	46	4	zaria	PERSON
gujaf-189	47	1	lawal muhammad	PERSON
gujaf-189	47	2	ahmadu bello university	ORG
gujaf-189	47	3	zaria	PERSON
gujaf-189	48	1	farouk	PERSON
gujaf-189	48	2	american university of nigeria	ORG
gujaf-189	48	3	yola	ORG
gujaf-189	49	1	bashir umar farouk	PERSON
gujaf-189	49	2	federal university gusau	ORG
gujaf-189	49	3	zamfara state	GPE
gujaf-189	50	1	dr emmanuel omokhuale department	PERSON
gujaf-189	50	2	federal university gusau	ORG
gujaf-189	51	1	state gusau journal of accounting	ORG
gujaf-189	51	2	3	CARDINAL
gujaf-189	51	3	3, october	DATE
gujaf-189	51	4	2022	CARDINAL
gujaf-189	51	5	vi advisory board	ORG
gujaf-189	52	1	kabiru isah	PERSON
gujaf-189	52	2	bayero university kano	ORG
gujaf-189	53	1	bashir	PERSON
gujaf-189	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-189	53	3	sokoto state	ORG
gujaf-189	55	1	muhammad tanko	PERSON
gujaf-189	55	2	kaduna state university	ORG
gujaf-189	55	3	kaduna	GPE
gujaf-189	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-189	56	2	sokoto state	ORG
gujaf-189	58	1	aliyu sulaiman kantudu	PERSON
gujaf-189	58	2	university kano	ORG
gujaf-189	59	1	usman muhammad adam	PERSON
gujaf-189	59	2	federal university gusau	ORG
gujaf-189	59	3	zamfara state	GPE
gujaf-189	60	1	gusau journal of accounting	ORG
gujaf-189	60	2	3	CARDINAL
gujaf-189	60	3	3, october	DATE
gujaf-189	60	4	2022	CARDINAL
gujaf-189	60	5	gusau journal of accounting	ORG
gujaf-189	61	1	two	CARDINAL
gujaf-189	61	2	april and october annually	DATE
gujaf-189	62	1	the department of accounting	ORG
gujaf-189	62	2	social sciences	ORG
gujaf-189	62	3	federal university gusau	ORG
gujaf-189	62	4	zamfara state	GPE
gujaf-189	62	5	nigeria	GPE
gujaf-189	62	6	islamic finance	ORG
gujaf-189	62	7	islamic	NORP
gujaf-189	63	1	english	LANGUAGE
gujaf-189	64	1	more than 15	CARDINAL
gujaf-189	64	2	a4	ORG
gujaf-189	64	3	1.5	CARDINAL
gujaf-189	64	4	12	CARDINAL
gujaf-189	65	1	25 percent	PERCENT
gujaf-189	66	1	5000	CARDINAL
gujaf-189	66	2	more than 250	CARDINAL
gujaf-189	66	3	four	CARDINAL
gujaf-189	67	1	apa 7th	PRODUCT
gujaf-189	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-189	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-189	69	2	3	CARDINAL
gujaf-189	69	3	3, october	DATE
gujaf-189	69	4	2022	CARDINAL
gujaf-189	73	1	fcmb	PERSON
gujaf-189	73	2	7278465011	DATE
gujaf-189	73	3	gusau journal of accounting	ORG
gujaf-189	73	4	federal university gusau	ORG
gujaf-189	73	5	zamfara state	GPE
gujaf-189	75	1	+2348069393824	DATE
gujaf-189	75	2	journals.gujaf.com.ng	ORG
gujaf-189	75	3	mailto:05@gmail.com	ORG
gujaf-189	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-189	77	1	3	CARDINAL
gujaf-189	77	2	3, october	DATE
gujaf-189	77	3	2022	CARDINAL
gujaf-189	77	4	nigeria	GPE
gujaf-189	77	5	anas idris abdulwahab	PERSON
gujaf-189	77	6	hussaini bala ph.d	PERSON
gujaf-189	77	7	mansur lubabah kwambo	PERSON
gujaf-189	77	8	ph.d	ORG
gujaf-189	77	9	1	CARDINAL
gujaf-189	77	10	yayuk ngesti	ORG
gujaf-189	77	11	17	CARDINAL
gujaf-189	78	1	musa ibrahim dauda	PERSON
gujaf-189	78	2	ibrahim adagye dauda	PERSON
gujaf-189	78	3	35	CARDINAL
gujaf-189	78	4	nigeria	GPE
gujaf-189	78	5	olabode olutola	PERSON
gujaf-189	78	6	49	DATE
gujaf-189	78	7	nigeria	GPE
gujaf-189	78	8	james terkende	PERSON
gujaf-189	78	9	dele ikese karim 67	PERSON
gujaf-189	78	10	nigeria	GPE
gujaf-189	78	11	kassim busari	PERSON
gujaf-189	78	12	ishaya luka chechet ph.d	PERSON
gujaf-189	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-189	78	14	87	DATE
gujaf-189	79	1	olutimi	PERSON
gujaf-189	79	2	ph.d, &adeboye	ORG
gujaf-189	79	3	emmanuel sanmi	PERSON
gujaf-189	79	4	101	CARDINAL
gujaf-189	79	5	nigeria	GPE
gujaf-189	79	6	mark david kantiyok	PERSON
gujaf-189	79	7	117	CARDINAL
gujaf-189	79	8	3	CARDINAL
gujaf-189	79	9	3, october	DATE
gujaf-189	79	10	2022	CARDINAL
gujaf-189	79	11	nigeria	GPE
gujaf-189	79	12	mary seansu lazarus	PERSON
gujaf-189	79	13	nurradden usman miko ph.d	PERSON
gujaf-189	79	14	ph.d	NORP
gujaf-189	79	15	140	CARDINAL
gujaf-189	79	16	nigeria	GPE
gujaf-189	79	17	ahmad adamu ibrahim	PERSON
gujaf-189	79	18	ahmad rufa’i adamu	PERSON
gujaf-189	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-189	79	20	158	CARDINAL
gujaf-189	79	21	nigerian	NORP
gujaf-189	79	22	ph.d	NORP
gujaf-189	79	23	misbahu	PERSON
gujaf-189	79	24	abubakar muhammad	PERSON
gujaf-189	79	25	175	CARDINAL
gujaf-189	79	26	nigeria	GPE
gujaf-189	79	27	ahmad muhammad ahmad	PERSON
gujaf-189	79	28	shehu usman hassan ph.d	PERSON
gujaf-189	79	29	abubakar abubakar	PERSON
gujaf-189	79	30	192	CARDINAL
gujaf-189	79	31	nigeria	GPE
gujaf-189	79	32	joseph kayode	PERSON
gujaf-189	79	33	joseph adeyinka ph.d	PERSON
gujaf-189	79	34	adewale abass	PERSON
gujaf-189	79	35	kayode ph.d	PERSON
gujaf-189	79	36	205	CARDINAL
gujaf-189	79	37	suleiman ph.	PERSON
gujaf-189	80	1	ph.d	ORG
gujaf-189	80	2	224	CARDINAL
gujaf-189	81	1	3	CARDINAL
gujaf-189	81	2	3, october	DATE
gujaf-189	81	3	2022 192	CARDINAL
gujaf-189	81	4	nigeria	GPE
gujaf-189	81	5	ahmad muhammad ahmad	PERSON
gujaf-189	81	6	nigerian army university	ORG
gujaf-189	82	1	shehu usman hassan ph.d	PERSON
gujaf-189	85	1	abubakar abubakar	PERSON
gujaf-189	88	1	nigeria	GPE
gujaf-189	88	2	2017-2021	DATE
gujaf-189	90	1	5	CARDINAL
gujaf-189	90	2	nigeria	GPE
gujaf-189	90	3	25 firm year	DATE
gujaf-189	92	1	nigeria	GPE
gujaf-189	93	1	https://doi.org/10.57233/gujaf	GPE
gujaf-189	94	1	1	CARDINAL
gujaf-189	99	1	https://doi.org/10.57233/gujaf.%20v3i3.189	PERSON
gujaf-189	99	2	3	CARDINAL
gujaf-189	99	3	3, october	DATE
gujaf-189	99	4	2022	CARDINAL
gujaf-189	99	5	193	CARDINAL
gujaf-189	102	1	one	CARDINAL
gujaf-189	105	1	100%	PERCENT
gujaf-189	105	2	0%	PERCENT
gujaf-189	105	3	0%	PERCENT
gujaf-189	105	4	100%	PERCENT
gujaf-189	107	1	two	CARDINAL
gujaf-189	111	1	swain & das	ORG
gujaf-189	111	2	2017	DATE
gujaf-189	112	1	erasmus	PERSON
gujaf-189	112	2	2008	DATE
gujaf-189	113	1	dogarawa & harun	ORG
gujaf-189	113	2	2016	DATE
gujaf-189	115	1	2015	CARDINAL
gujaf-189	115	2	annual	DATE
gujaf-189	116	1	julius	ORG
gujaf-189	116	2	barine	GPE
gujaf-189	116	3	oluwatosin	PERSON
gujaf-189	116	4	2015	DATE
gujaf-189	117	1	3	CARDINAL
gujaf-189	117	2	3, october	DATE
gujaf-189	117	3	2022	CARDINAL
gujaf-189	120	1	2020	DATE
gujaf-189	122	1	2020	DATE
gujaf-189	126	1	chowdhury	ORG
gujaf-189	126	2	2020	DATE
gujaf-189	129	1	julius	ORG
gujaf-189	129	2	barine	GPE
gujaf-189	129	3	oluwatosin	PERSON
gujaf-189	129	4	2015	DATE
gujaf-189	129	5	2020	DATE
gujaf-189	129	6	swain	PERSON
gujaf-189	129	7	das	GPE
gujaf-189	129	8	2017	CARDINAL
gujaf-189	129	9	2012	DATE
gujaf-189	129	10	muhammad	PERSON
gujaf-189	129	11	2019	DATE
gujaf-189	129	12	stephen	PERSON
gujaf-189	129	13	2020	DATE
gujaf-189	129	14	2015	CARDINAL
gujaf-189	130	1	one	CARDINAL
gujaf-189	131	1	19	CARDINAL
gujaf-189	131	2	19	CARDINAL
gujaf-189	132	1	2019	DATE
gujaf-189	132	2	first	ORDINAL
gujaf-189	132	3	2021	CARDINAL
gujaf-189	133	1	these gusau journal of accounting	ORG
gujaf-189	133	2	3	CARDINAL
gujaf-189	133	3	3, october	DATE
gujaf-189	133	4	2022	CARDINAL
gujaf-189	133	5	nigeria	GPE
gujaf-189	134	1	nigeria	GPE
gujaf-189	135	1	2	CARDINAL
gujaf-189	136	1	2.1	CARDINAL
gujaf-189	136	2	dahiru	PERSON
gujaf-189	136	3	dogarawa and haruna	PERSON
gujaf-189	136	4	2016	DATE
gujaf-189	136	5	a period of	DATE
gujaf-189	136	6	six years	DATE
gujaf-189	136	7	2009-2014	DATE
gujaf-189	138	1	three	CARDINAL
gujaf-189	140	1	goyal	PERSON
gujaf-189	140	2	2013	DATE
gujaf-189	140	3	india	GPE
gujaf-189	140	4	five years	DATE
gujaf-189	140	5	2008-2012	DATE
gujaf-189	143	1	lin	PERSON
gujaf-189	143	2	khai	PERSON
gujaf-189	143	3	nga	PERSON
gujaf-189	143	4	2022	CARDINAL
gujaf-189	143	5	vietnam	GPE
gujaf-189	143	6	6 years	DATE
gujaf-189	143	7	2015-2020	DATE
gujaf-189	144	1	tobin	ORG
gujaf-189	146	1	tobin	ORG
gujaf-189	147	1	swain	PERSON
gujaf-189	147	2	das	GPE
gujaf-189	147	3	2017	CARDINAL
gujaf-189	147	4	ten-year	DATE
gujaf-189	147	5	gusau journal of accounting	ORG
gujaf-189	147	6	3	CARDINAL
gujaf-189	147	7	3, october	DATE
gujaf-189	147	8	2022 196	CARDINAL
gujaf-189	148	1	50	CARDINAL
gujaf-189	149	1	olayemi	PERSON
gujaf-189	149	2	2021	CARDINAL
gujaf-189	149	3	nigeria	GPE
gujaf-189	149	4	a period of	DATE
gujaf-189	149	5	seven years	DATE
gujaf-189	149	6	2013-2019	DATE
gujaf-189	151	1	2012	DATE
gujaf-189	151	2	nigerian	NORP
gujaf-189	151	3	6 six years	DATE
gujaf-189	151	4	2004-2010	DATE
gujaf-189	151	5	30	DATE
gujaf-189	153	1	dinh	ORG
gujaf-189	153	2	2020	DATE
gujaf-189	153	3	vietnamese	NORP
gujaf-189	153	4	2015 2019	DATE
gujaf-189	153	5	5 years	DATE
gujaf-189	153	6	30	CARDINAL
gujaf-189	155	1	muhammad	PERSON
gujaf-189	155	2	2019	DATE
gujaf-189	155	3	nigeria	GPE
gujaf-189	155	4	5 years	DATE
gujaf-189	155	5	2012-2016	DATE
gujaf-189	155	6	only 6 six	CARDINAL
gujaf-189	157	1	2016	CARDINAL
gujaf-189	157	2	nairobi securities exchange	ORG
gujaf-189	157	3	5 years	DATE
gujaf-189	157	4	2011-2015	DATE
gujaf-189	157	5	47	CARDINAL
gujaf-189	158	1	negative gusau journal of accounting	ORG
gujaf-189	159	1	3	CARDINAL
gujaf-189	159	2	3, october	DATE
gujaf-189	159	3	2022 197	CARDINAL
gujaf-189	160	1	stephen	PERSON
gujaf-189	160	2	2020	DATE
gujaf-189	160	3	nigeria	GPE
gujaf-189	160	4	10 years	DATE
gujaf-189	160	5	2009-2018	DATE
gujaf-189	160	6	only 5	CARDINAL
gujaf-189	162	1	sorana	ORG
gujaf-189	162	2	2015	CARDINAL
gujaf-189	162	3	romanian	NORP
gujaf-189	162	4	a period of	DATE
gujaf-189	162	5	8 years	DATE
gujaf-189	162	6	2003 2010	DATE
gujaf-189	164	1	3	CARDINAL
gujaf-189	165	1	five	CARDINAL
gujaf-189	165	2	nigeria	GPE
gujaf-189	165	3	the nigerian stock exchange	ORG
gujaf-189	167	1	annual	DATE
gujaf-189	167	2	nigeria	GPE
gujaf-189	167	3	two	CARDINAL
gujaf-189	167	4	2) years 2017 to 2018	DATE
gujaf-189	169	1	3.1	CARDINAL
gujaf-189	169	2	abubakar	PERSON
gujaf-189	169	3	sulaiman	PERSON
gujaf-189	169	4	2018	DATE
gujaf-189	170	1	ltda	ORG
gujaf-189	171	1	stephen	PERSON
gujaf-189	171	2	2020	DATE
gujaf-189	172	1	sorana	ORG
gujaf-189	172	2	2015	CARDINAL
gujaf-189	173	1	gusau journal of accounting	ORG
gujaf-189	173	2	3	CARDINAL
gujaf-189	173	3	3, october	DATE
gujaf-189	173	4	2022 198	CARDINAL
gujaf-189	174	1	muhammad	PERSON
gujaf-189	174	2	2019	DATE
gujaf-189	175	1	2015	CARDINAL
gujaf-189	177	1	abubakar	PERSON
gujaf-189	177	2	sulaiman	PERSON
gujaf-189	177	3	2018	DATE
gujaf-189	178	1	2023	CARDINAL
gujaf-189	179	1	ltda =	PERSON
gujaf-189	179	2	4	CARDINAL
gujaf-189	180	1	2	CARDINAL
gujaf-189	180	2	2	CARDINAL
gujaf-189	180	3	dev min max	PERSON
gujaf-189	183	1	3.087036	CARDINAL
gujaf-189	183	2	.332747 .220003	ORG
gujaf-189	185	1	1.758310	CARDINAL
gujaf-189	187	1	2.44070	CARDINAL
gujaf-189	188	1	2.260321	CARDINAL
gujaf-189	188	2	13	CARDINAL
gujaf-189	188	3	2	CARDINAL
gujaf-189	188	4	0.162388	CARDINAL
gujaf-189	188	5	0.607413	GPE
gujaf-189	188	6	0.191761	CARDINAL
gujaf-189	188	7	1.267298	CARDINAL
gujaf-189	188	8	3.984202	CARDINAL
gujaf-189	189	1	gusau journal of accounting	ORG
gujaf-189	189	2	3	CARDINAL
gujaf-189	189	3	3, october	DATE
gujaf-189	189	4	2022	CARDINAL
gujaf-189	189	5	199	MONEY
gujaf-189	190	1	ltda	PERSON
gujaf-189	190	2	0.201259	CARDINAL
gujaf-189	190	3	0.399508	CARDINAL
gujaf-189	190	4	0.027958	CARDINAL
gujaf-189	190	5	0.118316	CARDINAL
gujaf-189	190	6	0.456295	CARDINAL
gujaf-189	190	7	3.087036	CARDINAL
gujaf-189	192	1	2	CARDINAL
gujaf-189	192	2	nigeria	GPE
gujaf-189	192	3	0.650036	CARDINAL
gujaf-189	192	4	0.019973	CARDINAL
gujaf-189	192	5	0.332747	CARDINAL
gujaf-189	192	6	1.758310	CARDINAL
gujaf-189	192	7	0.077840	CARDINAL
gujaf-189	193	1	tdta	ORG
gujaf-189	193	2	0.462372	CARDINAL
gujaf-189	193	3	0.201620	CARDINAL
gujaf-189	193	4	0.700758	ORG
gujaf-189	193	5	0.7568	CARDINAL
gujaf-189	195	1	2	CARDINAL
gujaf-189	195	2	0.650076	CARDINAL
gujaf-189	195	3	0.07568	CARDINAL
gujaf-189	195	4	0.371252	CARDINAL
gujaf-189	197	1	2.260321	ORG
gujaf-189	198	1	3	CARDINAL
gujaf-189	199	1	3	CARDINAL
gujaf-189	199	2	ltda stda	PERSON
gujaf-189	199	3	tdta tdte fsz	ORG
gujaf-189	199	4	1.0000	CARDINAL
gujaf-189	199	5	ltda -0.2580 1.0000	ORG
gujaf-189	199	6	1.0000	CARDINAL
gujaf-189	200	1	0.3288	CARDINAL
gujaf-189	200	2	1.0000	MONEY
gujaf-189	200	3	1.0000	MONEY
gujaf-189	200	4	13	CARDINAL
gujaf-189	200	5	gusau journal of accounting	ORG
gujaf-189	200	6	3	CARDINAL
gujaf-189	200	7	3, october	DATE
gujaf-189	200	8	2022 200	CARDINAL
gujaf-189	200	9	3	CARDINAL
gujaf-189	200	10	ltda	ORG
gujaf-189	200	11	about 26%	PERCENT
gujaf-189	200	12	ltda	ORG
gujaf-189	201	1	about 5%	PERCENT
gujaf-189	202	1	tdta	ORG
gujaf-189	202	2	about 0.7%	PERCENT
gujaf-189	203	1	32%	PERCENT
gujaf-189	204	1	ltda	ORG
gujaf-189	204	2	about 26%	PERCENT
gujaf-189	205	1	ltda	ORG
gujaf-189	205	2	about 26%	PERCENT
gujaf-189	206	1	ltda	ORG
gujaf-189	206	2	about 16%	PERCENT
gujaf-189	207	1	3	CARDINAL
gujaf-189	207	2	about 43%	PERCENT
gujaf-189	208	1	stda	ORG
gujaf-189	208	2	about 26%	PERCENT
gujaf-189	209	1	tdta	GPE
gujaf-189	209	2	about 62%	PERCENT
gujaf-189	213	1	4.3	CARDINAL
gujaf-189	213	2	0.242	CARDINAL
gujaf-189	213	3	0.120043 2.99 0.009	MONEY
gujaf-189	213	4	0.270664 3.69 0.002	MONEY
gujaf-189	213	5	0.7662	CARDINAL
gujaf-189	213	6	2.67	CARDINAL
gujaf-189	214	1	32.72	CARDINAL
gujaf-189	214	2	0.0000	MONEY
gujaf-189	214	3	13	CARDINAL
gujaf-189	215	1	gusau journal of accounting	ORG
gujaf-189	215	2	3	CARDINAL
gujaf-189	215	3	3, october	DATE
gujaf-189	215	4	2022 201	CARDINAL
gujaf-189	215	5	5	CARDINAL
gujaf-189	215	6	ltda	ORG
gujaf-189	215	7	0.242	CARDINAL
gujaf-189	216	1	ltda	ORG
gujaf-189	216	2	nigeria	GPE
gujaf-189	217	1	ltda	ORG
gujaf-189	217	2	nigeria	GPE
gujaf-189	218	1	2013	DATE
gujaf-189	218	2	lin et al	PERSON
gujaf-189	219	1	2022	CARDINAL
gujaf-189	220	1	muhammad	PERSON
gujaf-189	220	2	2019	DATE
gujaf-189	220	3	dahiru et al	PERSON
gujaf-189	220	4	2016	DATE
gujaf-189	220	5	2020	DATE
gujaf-189	221	1	m&m	PERSON
gujaf-189	222	1	0.120043	CARDINAL
gujaf-189	222	2	2.99	CARDINAL
gujaf-189	222	3	5	CARDINAL
gujaf-189	222	4	0.009	CARDINAL
gujaf-189	223	1	nigeria	GPE
gujaf-189	223	2	nigeria	GPE
gujaf-189	224	1	nigeria	GPE
gujaf-189	225	1	dahiru et al	PERSON
gujaf-189	226	1	2016	DATE
gujaf-189	227	1	2013	DATE
gujaf-189	227	2	2020	DATE
gujaf-189	227	3	lin et al	PERSON
gujaf-189	227	4	2022	CARDINAL
gujaf-189	227	5	muhammad	PERSON
gujaf-189	227	6	2019	DATE
gujaf-189	229	1	5	CARDINAL
gujaf-189	229	2	0.270664	CARDINAL
gujaf-189	229	3	3.69	CARDINAL
gujaf-189	229	4	0.002	CARDINAL
gujaf-189	229	5	nigeria	GPE
gujaf-189	230	1	tdta	GPE
gujaf-189	230	2	nigeria	GPE
gujaf-189	230	3	tdta	GPE
gujaf-189	231	1	dahiru et al	PERSON
gujaf-189	232	1	2016	DATE
gujaf-189	232	2	swain	PERSON
gujaf-189	232	3	das	GPE
gujaf-189	232	4	2017	CARDINAL
gujaf-189	232	5	2020	DATE
gujaf-189	232	6	2021	CARDINAL
gujaf-189	233	1	5	CARDINAL
gujaf-189	233	2	0.303615	CARDINAL
gujaf-189	233	3	7.97	CARDINAL
gujaf-189	233	4	0.000	CARDINAL
gujaf-189	234	1	nigeria	GPE
gujaf-189	235	1	nigeria	GPE
gujaf-189	236	1	swain	PERSON
gujaf-189	236	2	das	GPE
gujaf-189	236	3	2017	CARDINAL
gujaf-189	236	4	dahiru et al	PERSON
gujaf-189	237	1	2016	DATE
gujaf-189	237	2	2021	CARDINAL
gujaf-189	239	1	gusau journal of accounting	ORG
gujaf-189	239	2	3	CARDINAL
gujaf-189	239	3	3, october	DATE
gujaf-189	239	4	2022	CARDINAL
gujaf-189	239	5	0.7662	CARDINAL
gujaf-189	239	6	nigeria	GPE
gujaf-189	239	7	ltda	ORG
gujaf-189	239	8	stda	ORG
gujaf-189	239	9	about 77%	PERCENT
gujaf-189	240	1	32.72	CARDINAL
gujaf-189	240	2	99%	PERCENT
gujaf-189	241	1	5	CARDINAL
gujaf-189	241	2	nigeria	GPE
gujaf-189	242	1	5years	CARDINAL
gujaf-189	244	1	5	CARDINAL
gujaf-189	245	1	ltda	ORG
gujaf-189	245	2	nigeria	GPE
gujaf-189	246	1	stda	ORG
gujaf-189	246	2	nigeria	GPE
gujaf-189	247	1	tdta	GPE
gujaf-189	247	2	nigeria	GPE
gujaf-189	248	1	nigeria	GPE
gujaf-189	249	1	nigeria	GPE
gujaf-189	252	1	gusau journal of accounting	ORG
gujaf-189	252	2	3	CARDINAL
gujaf-189	252	3	3, october	DATE
gujaf-189	252	4	2022	CARDINAL
gujaf-189	252	5	203	MONEY
gujaf-189	254	1	abubakar	PERSON
gujaf-189	254	2	a. mazadu	PERSON
gujaf-189	254	3	s. a. & yusuf	ORG
gujaf-189	254	4	a. m.	PERSON
gujaf-189	254	5	2020	DATE
gujaf-189	255	1	nigeria	GPE
gujaf-189	256	1	gusau journal of accounting	ORG
gujaf-189	256	2	1(1	CARDINAL
gujaf-189	256	3	1	CARDINAL
gujaf-189	257	1	abubakar	PERSON
gujaf-189	257	2	a. sulaiman	PERSON
gujaf-189	257	3	i. & haruna	ORG
gujaf-189	257	4	2018	DATE
gujaf-189	257	5	nigeria	GPE
gujaf-189	258	1	african journal	ORG
gujaf-189	258	2	3(1	CARDINAL
gujaf-189	258	3	1-9	CARDINAL
gujaf-189	258	4	dinh h	ORG
gujaf-189	258	5	pham c. d.	GPE
gujaf-189	258	6	2020	DATE
gujaf-189	259	1	vietnamese	NORP
gujaf-189	260	1	the journal of asian finance	ORG
gujaf-189	260	2	7(9	CARDINAL
gujaf-189	260	3	329	CARDINAL
gujaf-189	261	1	goya	ORG
gujaf-189	261	2	m. (	PERSON
gujaf-189	261	3	2013	DATE
gujaf-189	262	1	india	GPE
gujaf-189	263	1	international journal of business and management	ORG
gujaf-189	263	2	35	CARDINAL
gujaf-189	264	1	ibrahim	PERSON
gujaf-189	264	2	dogarawa	GPE
gujaf-189	264	3	a. b.	PERSON
gujaf-189	264	4	muhammad a. h.	PERSON
gujaf-189	264	5	2016	DATE
gujaf-189	265	1	nigeria	GPE
gujaf-189	267	1	julius	PERSON
gujaf-189	267	2	b. m.	PERSON
gujaf-189	267	3	oluwatosin a.	PERSON
gujaf-189	267	4	2015	CARDINAL
gujaf-189	268	1	nigeria	GPE
gujaf-189	269	1	international journal of business and social research	ORG
gujaf-189	269	2	5(2	CARDINAL
gujaf-189	269	3	21-31	DATE
gujaf-189	269	4	linh, h. do	ORG
gujaf-189	269	5	t.	GPE
gujaf-189	269	6	luong	GPE
gujaf-189	269	7	n. h. mai	PERSON
gujaf-189	269	8	a. dam	PERSON
gujaf-189	269	9	t. l. pham	PERSON
gujaf-189	269	10	nga	GPE
gujaf-189	269	11	t. nguyen	PERSON
gujaf-189	269	12	2022	CARDINAL
gujaf-189	270	1	vietnam	GPE
gujaf-189	271	1	international journal of economics	ORG
gujaf-189	271	2	6(3	CARDINAL
gujaf-189	271	3	96	CARDINAL
gujaf-189	272	1	2019	DATE
gujaf-189	273	1	nigeria	GPE
gujaf-189	274	1	journal of accounting	ORG
gujaf-189	274	2	8(4	CARDINAL
gujaf-189	275	1	10.4236	CARDINAL
gujaf-189	275	2	2021	CARDINAL
gujaf-189	276	1	nigeria	GPE
gujaf-189	277	1	european journal of accounting	ORG
gujaf-189	277	2	9(5	CARDINAL
gujaf-189	277	3	73-89	DATE
gujaf-189	278	1	oyedokun	ORG
gujaf-189	278	2	k. a. job	PERSON
gujaf-189	278	3	w. a.	PERSON
gujaf-189	278	4	2018	DATE
gujaf-189	280	1	2(1	CARDINAL
gujaf-189	280	2	56	CARDINAL
gujaf-189	281	1	gusau journal of accounting	ORG
gujaf-189	281	2	3	CARDINAL
gujaf-189	281	3	3, october	DATE
gujaf-189	281	4	2022	CARDINAL
gujaf-189	281	5	204	MONEY
gujaf-189	281	6	osuji c. c.	PERSON
gujaf-189	281	7	2012	DATE
gujaf-189	282	1	nigerian	NORP
gujaf-189	283	1	arabian	NORP
gujaf-189	283	2	1(12	CARDINAL
gujaf-189	283	3	4361	DATE
gujaf-189	284	1	rabindra k. s.	PERSON
gujaf-189	284	2	2017	CARDINAL
gujaf-189	286	1	4(11	CARDINAL
gujaf-189	286	2	8404-8413	DATE
gujaf-189	287	1	vătavu	GPE
gujaf-189	287	2	s.	PERSON
gujaf-189	287	3	2015	DATE
gujaf-189	288	1	romanian	NORP
gujaf-189	289	1	procedia economics	ORG
gujaf-189	289	2	32, 13141322	DATE
gujaf-189	290	1	stephen	PERSON
gujaf-189	291	1	2020	DATE
gujaf-189	292	1	nigeria	GPE
gujaf-189	293	1	international journal of management	ORG
gujaf-189	293	2	social sciences	ORG
gujaf-189	293	3	3(4	CARDINAL
gujaf-189	293	4	135	CARDINAL
gujaf-189	294	1	sorana v.	PERSON
gujaf-189	294	2	2015	CARDINAL
gujaf-189	295	1	romanian	NORP
gujaf-189	296	1	procedia economics	ORG
gujaf-189	296	2	32	DATE
gujaf-189	296	3	1314-1322	DATE