id	sid	eid	entity	type
gujaf-19	1	1	gusau journal of accounting	ORG
gujaf-19	2	1	1, april, 2020	DATE
gujaf-19	2	2	2756	CARDINAL
gujaf-19	2	3	nigerian	NORP
gujaf-19	2	4	abubakar department of accounting & finance	ORG
gujaf-19	2	5	federal university gusau	ORG
gujaf-19	2	6	zamfara state	GPE
gujaf-19	3	1	muhammad yusuf shuaibu	PERSON
gujaf-19	3	2	department of accounting	ORG
gujaf-19	3	3	ahmadu bello university	ORG
gujaf-19	3	4	zaria +2348066299551	PERSON
gujaf-19	3	5	adamu magaji department	PERSON
gujaf-19	3	6	federal university gusau	ORG
gujaf-19	3	7	zamfara state	GPE
gujaf-19	4	1	nigerian	NORP
gujaf-19	6	1	nigerian stock exchange	ORG
gujaf-19	7	1	6	CARDINAL
gujaf-19	7	2	a period of eight years	DATE
gujaf-19	7	3	2011-2018	DATE
gujaf-19	11	1	nigeria	GPE
gujaf-19	14	1	1	CARDINAL
gujaf-19	14	2	gusau journal of accounting	ORG
gujaf-19	15	1	1, april, 2020	DATE
gujaf-19	15	2	2756	CARDINAL
gujaf-19	15	3	beest & boelens	ORG
gujaf-19	15	4	2009	DATE
gujaf-19	16	1	hellstrom, 2005	DATE
gujaf-19	17	1	mamuda	PERSON
gujaf-19	17	2	2015	DATE
gujaf-19	18	1	2014	DATE
gujaf-19	19	1	bello	PERSON
gujaf-19	19	2	2009	DATE
gujaf-19	21	1	1990	DATE
gujaf-19	21	2	nigerian	NORP
gujaf-19	21	3	yearly	DATE
gujaf-19	21	4	the securities and exchange commission	ORG
gujaf-19	21	5	1990	DATE
gujaf-19	21	6	2016	DATE
gujaf-19	22	1	1967	DATE
gujaf-19	22	2	1968	DATE
gujaf-19	22	3	2014	DATE
gujaf-19	23	1	sabri &	ORG
gujaf-19	23	2	2010	DATE
gujaf-19	27	1	pms	ORG
gujaf-19	27	2	the last two decades	DATE
gujaf-19	28	1	dailymedia	ORG
gujaf-19	28	2	2014	DATE
gujaf-19	29	1	musa yar’adua	PERSON
gujaf-19	29	2	n65	CARDINAL
gujaf-19	30	1	jonathan	PERSON
gujaf-19	30	2	the early month of january 2012	DATE
gujaf-19	30	3	n65	CARDINAL
gujaf-19	30	4	gusau journal of accounting	ORG
gujaf-19	31	1	1, april, 2020	DATE
gujaf-19	31	2	2756	CARDINAL
gujaf-19	31	3	the same month	DATE
gujaf-19	32	1	converse	GPE
gujaf-19	32	2	the beginning of 2015	DATE
gujaf-19	35	1	nigerian	NORP
gujaf-19	35	2	today	DATE
gujaf-19	35	3	2008	DATE
gujaf-19	35	4	2016	CARDINAL
gujaf-19	36	1	premiumtimes	ORG
gujaf-19	36	2	2016	DATE
gujaf-19	36	3	2016	CARDINAL
gujaf-19	36	4	2008	DATE
gujaf-19	38	1	2016	DATE
gujaf-19	39	1	83.72%	PERCENT
gujaf-19	39	2	the year 2016	DATE
gujaf-19	39	3	n52.71	PERSON
gujaf-19	39	4	n330	GPE
gujaf-19	42	1	bello	ORG
gujaf-19	42	2	2009	DATE
gujaf-19	42	3	mamuda	PERSON
gujaf-19	42	4	2015	DATE
gujaf-19	42	5	2014	DATE
gujaf-19	42	6	r. i.	PERSON
gujaf-19	42	7	shehzad	PERSON
gujaf-19	42	8	k., & ismail	ORG
gujaf-19	42	9	abubakar	NORP
gujaf-19	42	10	2011	DATE
gujaf-19	47	1	modigliani	ORG
gujaf-19	47	2	miller	ORG
gujaf-19	48	1	lixin	PERSON
gujaf-19	48	2	lin	PERSON
gujaf-19	48	3	buigut et al.	PERSON
gujaf-19	48	4	2013	DATE
gujaf-19	48	5	ghasemi	GPE
gujaf-19	48	6	2012	DATE
gujaf-19	48	7	2016	DATE
gujaf-19	49	1	modigliani	ORG
gujaf-19	49	2	miller	PERSON
gujaf-19	49	3	nigeria	GPE
gujaf-19	49	4	gusau journal of accounting	ORG
gujaf-19	50	1	1, april, 2020	DATE
gujaf-19	50	2	2756	CARDINAL
gujaf-19	50	3	nigerian	NORP
gujaf-19	51	1	nigeria	GPE
gujaf-19	52	1	i.	PERSON
gujaf-19	52	2	nigeria	GPE
gujaf-19	53	1	nigeria	GPE
gujaf-19	54	1	nigeria	GPE
gujaf-19	55	1	nigeria	GPE
gujaf-19	56	1	nigeria	GPE
gujaf-19	57	1	nigeria	GPE
gujaf-19	58	1	nigeria	GPE
gujaf-19	60	1	nigeria	GPE
gujaf-19	61	1	nigeria	GPE
gujaf-19	63	1	section two	LAW
gujaf-19	64	1	section three	LAW
gujaf-19	65	1	four	CARDINAL
gujaf-19	66	1	section five	LAW
gujaf-19	67	1	gusau journal of accounting	ORG
gujaf-19	68	1	1, april, 2020	DATE
gujaf-19	68	2	2756	CARDINAL
gujaf-19	71	1	eugene fama	PERSON
gujaf-19	71	2	1960s	DATE
gujaf-19	72	1	emh	GPE
gujaf-19	73	1	amir	PERSON
gujaf-19	73	2	2003-2007	DATE
gujaf-19	77	1	bello	ORG
gujaf-19	77	2	2009	DATE
gujaf-19	77	3	nigerian	NORP
gujaf-19	78	1	ten years	DATE
gujaf-19	78	2	2005	DATE
gujaf-19	79	1	one	CARDINAL
gujaf-19	81	1	gusau journal of accounting	ORG
gujaf-19	82	1	1, april, 2020	DATE
gujaf-19	82	2	2756	CARDINAL
gujaf-19	83	1	sabri	PERSON
gujaf-19	83	2	mohd-saleh	PERSON
gujaf-19	83	3	2010	DATE
gujaf-19	83	4	malaysian	NORP
gujaf-19	83	5	malaysia	GPE
gujaf-19	83	6	812	CARDINAL
gujaf-19	83	7	484	CARDINAL
gujaf-19	84	1	24	CARDINAL
gujaf-19	85	1	the year 1999 and 2000	DATE
gujaf-19	85	2	2002	DATE
gujaf-19	85	3	2003	DATE
gujaf-19	87	1	bello	ORG
gujaf-19	87	2	2009	DATE
gujaf-19	87	3	2003	DATE
gujaf-19	88	1	buigut et al.	PERSON
gujaf-19	88	2	2013	DATE
gujaf-19	88	3	the nairobi stock exchange	ORG
gujaf-19	89	1	2006	DATE
gujaf-19	89	2	2011	DATE
gujaf-19	91	1	ernest	PERSON
gujaf-19	91	2	2014	DATE
gujaf-19	91	3	nigeria	GPE
gujaf-19	91	4	between 2007 and 2011	DATE
gujaf-19	92	1	10	CARDINAL
gujaf-19	93	1	one	CARDINAL
gujaf-19	95	1	shehzad	PERSON
gujaf-19	95	2	ismail	PERSON
gujaf-19	95	3	2014	DATE
gujaf-19	95	4	pakistan	GPE
gujaf-19	95	5	5 years	DATE
gujaf-19	95	6	2008	DATE
gujaf-19	95	7	2012	DATE
gujaf-19	95	8	ols	ORG
gujaf-19	96	1	two	CARDINAL
gujaf-19	97	1	mamuda	PERSON
gujaf-19	97	2	2015	DATE
gujaf-19	97	3	nigeria	GPE
gujaf-19	97	4	between the year 2007 and	DATE
gujaf-19	97	5	2013	DATE
gujaf-19	97	6	sixteen	CARDINAL
gujaf-19	97	7	twenty five	CARDINAL
gujaf-19	97	8	gusau journal of accounting	ORG
gujaf-19	98	1	1, april, 2020	DATE
gujaf-19	98	2	2756	CARDINAL
gujaf-19	100	1	omokhudu	PERSON
gujaf-19	100	2	ibadin	ORG
gujaf-19	100	3	2015	CARDINAL
gujaf-19	100	4	between the year 1994 and	DATE
gujaf-19	100	5	2013	DATE
gujaf-19	101	1	47	CARDINAL
gujaf-19	103	1	mulenga	PERSON
gujaf-19	103	2	bombay	GPE
gujaf-19	103	3	between 2007 and	DATE
gujaf-19	103	4	2012	DATE
gujaf-19	103	5	20	CARDINAL
gujaf-19	104	1	2016	CARDINAL
gujaf-19	104	2	nigerian	NORP
gujaf-19	104	3	5	CARDINAL
gujaf-19	104	4	6 years	DATE
gujaf-19	104	5	2007	DATE
gujaf-19	104	6	2012	DATE
gujaf-19	105	1	annual	DATE
gujaf-19	109	1	2014	DATE
gujaf-19	109	2	jordan	GPE
gujaf-19	109	3	between 2002 and 2011	DATE
gujaf-19	109	4	ols	ORG
gujaf-19	110	1	3	CARDINAL
gujaf-19	110	2	two	CARDINAL
gujaf-19	110	3	one	CARDINAL
gujaf-19	111	1	eight	CARDINAL
gujaf-19	111	2	8) years (2011	DATE
gujaf-19	111	3	2018	DATE
gujaf-19	111	4	nigerian	NORP
gujaf-19	112	1	nigerian	NORP
gujaf-19	112	2	31st december	DATE
gujaf-19	112	3	gusau journal of accounting	ORG
gujaf-19	113	1	1, april, 2020	DATE
gujaf-19	113	2	2756	CARDINAL
gujaf-19	114	1	i.	PERSON
gujaf-19	114	2	the last eight years ii	DATE
gujaf-19	116	1	conoil plc	ORG
gujaf-19	116	2	forte oil plc	ORG
gujaf-19	116	3	mobil plc	ORG
gujaf-19	116	4	mrs nigeria plc	ORG
gujaf-19	116	5	oando nigeria plc	ORG
gujaf-19	116	6	total nigeria plc	ORG
gujaf-19	117	1	1995	DATE
gujaf-19	124	1	mps	PERSON
gujaf-19	126	1	the nigerian stock exchange	ORG
gujaf-19	126	2	4 months	DATE
gujaf-19	130	1	gusau journal of accounting	ORG
gujaf-19	131	1	1, april, 2020	DATE
gujaf-19	131	2	2756-665x 9	CARDINAL
gujaf-19	131	3	4	CARDINAL
gujaf-19	135	1	1	CARDINAL
gujaf-19	135	2	97.61	CARDINAL
gujaf-19	135	3	96.10	CARDINAL
gujaf-19	135	4	7.94	CARDINAL
gujaf-19	135	5	43.58	CARDINAL
gujaf-19	135	6	11.81	CARDINAL
gujaf-19	135	7	36.25	CARDINAL
gujaf-19	135	8	3.81	CARDINAL
gujaf-19	135	9	8.82 1.52	CARDINAL
gujaf-19	135	10	2020	DATE
gujaf-19	135	11	1	CARDINAL
gujaf-19	135	12	mps	PERSON
gujaf-19	135	13	97.61	CARDINAL
gujaf-19	135	14	nigerian	NORP
gujaf-19	135	15	between 2011 and 2018	DATE
gujaf-19	135	16	97.61	CARDINAL
gujaf-19	136	1	4.58	CARDINAL
gujaf-19	136	2	300	CARDINAL
gujaf-19	136	3	4.58	CARDINAL
gujaf-19	136	4	300	CARDINAL
gujaf-19	136	5	85.40	CARDINAL
gujaf-19	136	6	nigerian	NORP
gujaf-19	137	1	7.94	CARDINAL
gujaf-19	137	2	43.58	CARDINAL
gujaf-19	138	1	9.34	CARDINAL
gujaf-19	139	1	36.25	CARDINAL
gujaf-19	139	2	1.02	CARDINAL
gujaf-19	139	3	87.26	CARDINAL
gujaf-19	140	1	27.48	CARDINAL
gujaf-19	141	1	gusau journal of accounting	ORG
gujaf-19	142	1	1, april, 2020	DATE
gujaf-19	142	2	2756	CARDINAL
gujaf-19	142	3	3.81	CARDINAL
gujaf-19	142	4	1.48	CARDINAL
gujaf-19	142	5	8.82	CARDINAL
gujaf-19	142	6	1.52	CARDINAL
gujaf-19	144	1	2	CARDINAL
gujaf-19	144	2	mps eps bps lev mps 1.0000	PERSON
gujaf-19	144	3	2020	DATE
gujaf-19	144	4	2	CARDINAL
gujaf-19	145	1	45%	PERCENT
gujaf-19	145	2	nigeria	GPE
gujaf-19	145	3	32%	PERCENT
gujaf-19	146	1	msp	ORG
gujaf-19	146	2	31%	PERCENT
gujaf-19	147	1	less than 0.8	CARDINAL
gujaf-19	149	1	gujarati	PERSON
gujaf-19	149	2	2004	DATE
gujaf-19	149	3	greater than 0.8	CARDINAL
gujaf-19	152	1	3	CARDINAL
gujaf-19	152	2	4.16	CARDINAL
gujaf-19	152	3	3.72	CARDINAL
gujaf-19	152	4	1.86 0.5366	CARDINAL
gujaf-19	152	5	3.25	CARDINAL
gujaf-19	152	6	gusau journal of accounting	ORG
gujaf-19	153	1	1, april, 2020	DATE
gujaf-19	153	2	2756	CARDINAL
gujaf-19	153	3	2020	DATE
gujaf-19	153	4	3	CARDINAL
gujaf-19	153	5	10%	PERCENT
gujaf-19	153	6	less than 1	CARDINAL
gujaf-19	154	1	vifs	PERSON
gujaf-19	154	2	4.16	CARDINAL
gujaf-19	154	3	less than 10	CARDINAL
gujaf-19	154	4	2004	DATE
gujaf-19	156	1	chi2	ORG
gujaf-19	156	2	1.18	CARDINAL
gujaf-19	156	3	0.2768	CARDINAL
gujaf-19	158	1	4	CARDINAL
gujaf-19	158	2	0.220115 1.12	MONEY
gujaf-19	158	3	0.212254 -0.19 0.147	QUANTITY
gujaf-19	158	4	0.085	CARDINAL
gujaf-19	158	5	1.759971 2.71 0.009	QUANTITY
gujaf-19	158	6	2.60 0.014	CARDINAL
gujaf-19	158	7	0.6853939 4.80	MONEY
gujaf-19	158	8	r.	NORP
gujaf-19	158	9	0.3508	CARDINAL
gujaf-19	158	10	4.69	CARDINAL
gujaf-19	158	11	0.0050	CARDINAL
gujaf-19	158	12	2020	DATE
gujaf-19	159	1	chi2	ORG
gujaf-19	160	1	langrangian	NORP
gujaf-19	163	1	35.08%	PERCENT
gujaf-19	163	2	nigeria	GPE
gujaf-19	164	1	4.69	CARDINAL
gujaf-19	165	1	gusau journal of accounting	ORG
gujaf-19	166	1	1, april, 2020	DATE
gujaf-19	166	2	2756	CARDINAL
gujaf-19	166	3	0.22	CARDINAL
gujaf-19	166	4	0.064	CARDINAL
gujaf-19	166	5	nigeria	GPE
gujaf-19	166	6	10%	PERCENT
gujaf-19	168	1	mamuda	PERSON
gujaf-19	168	2	2015	DATE
gujaf-19	168	3	ibadin	ORG
gujaf-19	168	4	2015	CARDINAL
gujaf-19	168	5	ernest	PERSON
gujaf-19	168	6	2014	DATE
gujaf-19	169	1	one-naira	MONEY
gujaf-19	169	2	0.22-naira	MONEY
gujaf-19	170	1	1.76	CARDINAL
gujaf-19	170	2	0.009	CARDINAL
gujaf-19	170	3	nigeria	GPE
gujaf-19	170	4	1%	PERCENT
gujaf-19	172	1	1 naira	CARDINAL
gujaf-19	172	2	1.76 naira	CARDINAL
gujaf-19	173	1	0.147	CARDINAL
gujaf-19	173	2	nigeria	GPE
gujaf-19	178	1	11.42	CARDINAL
gujaf-19	178	2	0.014	CARDINAL
gujaf-19	178	3	nigeria	GPE
gujaf-19	178	4	5%	PERCENT
gujaf-19	180	1	0.93	CARDINAL
gujaf-19	180	2	0.085	CARDINAL
gujaf-19	180	3	nigeria	GPE
gujaf-19	180	4	10%	PERCENT
gujaf-19	182	1	ibadin	ORG
gujaf-19	182	2	2015	CARDINAL
gujaf-19	182	3	mamuda	PERSON
gujaf-19	182	4	2015	DATE
gujaf-19	183	1	0.93 naira	CARDINAL
gujaf-19	184	1	5	CARDINAL
gujaf-19	184	2	nigeria	GPE
gujaf-19	185	1	secondary	ORDINAL
gujaf-19	185	2	annual	DATE
gujaf-19	189	1	gusau journal of accounting	ORG
gujaf-19	190	1	1, april, 2020	DATE
gujaf-19	190	2	2756	CARDINAL
gujaf-19	192	1	nigeria	GPE
gujaf-19	196	1	abubakar	PERSON
gujaf-19	196	2	s.	PERSON
gujaf-19	196	3	2011	DATE
gujaf-19	197	1	nigeria	GPE
gujaf-19	198	1	nigerian journal of accounting research	ORG
gujaf-19	198	2	6	CARDINAL
gujaf-19	198	3	a. a.	PERSON
gujaf-19	198	4	akinyemi, a. i., & rasheed	ORG
gujaf-19	198	5	olalekan k.	PERSON
gujaf-19	198	6	2016	DATE
gujaf-19	199	1	nigeria	GPE
gujaf-19	200	1	european journal of research	ORG
gujaf-19	200	2	4(1	CARDINAL
gujaf-19	200	3	14–32	CARDINAL
gujaf-19	200	4	aghdaei	ORG
gujaf-19	200	5	s. h., & ghasemi	ORG
gujaf-19	200	6	k.	PERSON
gujaf-19	200	7	2012	DATE
gujaf-19	202	1	36	CARDINAL
gujaf-19	202	2	105–110	CARDINAL
gujaf-19	202	3	z. a.	PERSON
gujaf-19	202	4	2014	DATE
gujaf-19	204	1	4(2	CARDINAL
gujaf-19	204	2	9–18	CARDINAL
gujaf-19	205	1	f. van	PERSON
gujaf-19	205	2	s.	PERSON
gujaf-19	205	3	2009	DATE
gujaf-19	207	1	april, 1–41	DATE
gujaf-19	208	1	beisland	GPE
gujaf-19	208	2	l. a.	PERSON
gujaf-19	208	3	2009	DATE
gujaf-19	210	1	a.	PERSON
gujaf-19	210	2	2009	DATE
gujaf-19	211	1	nigeria	GPE
gujaf-19	212	1	nigerian journal of accounting research	ORG
gujaf-19	212	2	5	CARDINAL
gujaf-19	212	3	1–15	CARDINAL
gujaf-19	213	1	buigut	ORG
gujaf-19	213	2	k.	PERSON
gujaf-19	213	3	soi	GPE
gujaf-19	213	4	i., & kibet	ORG
gujaf-19	213	5	j. (	PERSON
gujaf-19	213	6	2013	DATE
gujaf-19	214	1	kenya	GPE
gujaf-19	216	1	european journal of business and management	ORG
gujaf-19	216	2	5(9	CARDINAL
gujaf-19	217	1	1990	DATE
gujaf-19	217	2	2016	CARDINAL
gujaf-19	218	1	dailymedia	PERSON
gujaf-19	219	1	2014	DATE
gujaf-19	220	1	nigeria	GPE
gujaf-19	220	2	daily	DATE
gujaf-19	220	3	media nigeria	ORG
gujaf-19	221	1	dailymedia	GPE
gujaf-19	221	2	gusau journal of accounting	ORG
gujaf-19	222	1	1, april, 2020	DATE
gujaf-19	222	2	2756	CARDINAL
gujaf-19	222	3	r., & vij	ORG
gujaf-19	222	4	2017	CARDINAL
gujaf-19	224	1	14(december 2017	CARDINAL
gujaf-19	224	2	34–54	DATE
gujaf-19	224	3	global, & assetmanagement	ORG
gujaf-19	224	4	2014	DATE
gujaf-19	225	1	1968	DATE
gujaf-19	225	2	6	CARDINAL
gujaf-19	225	3	january	DATE
gujaf-19	226	1	gujarati	ORG
gujaf-19	226	2	damodar n.	PERSON
gujaf-19	226	3	2004	DATE
gujaf-19	227	1	fourth	ORDINAL
gujaf-19	228	1	mcgraw-hill	ORG
gujaf-19	229	1	2005	DATE
gujaf-19	230	1	czech	NORP
gujaf-19	230	2	republic katerina hellström centre	ORG
gujaf-19	230	3	6501	CARDINAL
gujaf-19	230	4	busi	ORG
gujaf-19	231	1	iasb	PERSON
gujaf-19	232	1	2014	DATE
gujaf-19	233	1	f. i. ogunjuboun	PERSON
gujaf-19	233	2	m. odejayi	PERSON
gujaf-19	233	3	s.	PERSON
gujaf-19	233	4	s. a. bammeke	PERSON
gujaf-19	233	5	j. a. ekungba	PERSON
gujaf-19	233	6	i. erobu	PERSON
gujaf-19	233	7	d. o. o. obisesan	PERSON
gujaf-19	233	8	second	ORDINAL
gujaf-19	235	1	lixin	PERSON
gujaf-19	235	2	x.	GPE
gujaf-19	235	3	& lin	PERSON
gujaf-19	236	1	2	CARDINAL
gujaf-19	237	1	mamuda	PERSON
gujaf-19	237	2	m. u.	PERSON
gujaf-19	237	3	2015	CARDINAL
gujaf-19	238	1	nigeria	GPE
gujaf-19	239	1	mulenga	PERSON
gujaf-19	239	2	m. j.	PERSON
gujaf-19	239	3	2015	CARDINAL
gujaf-19	240	1	bombay stock exchange	ORG
gujaf-19	242	1	6(8	CARDINAL
gujaf-19	243	1	222–232	CARDINAL
gujaf-19	244	1	mokhudu	ORG
gujaf-19	245	1	2015	CARDINAL
gujaf-19	246	1	nigeria	GPE
gujaf-19	247	1	4(3	CARDINAL
gujaf-19	247	2	20–30	DATE
gujaf-19	249	1	2016	CARDINAL
gujaf-19	250	1	nigeria	GPE
gujaf-19	251	1	r. i.	PERSON
gujaf-19	251	2	shehzad	PERSON
gujaf-19	251	3	k., & ismail, a.	ORG
gujaf-19	251	4	2014	DATE
gujaf-19	252	1	karachi stock exchange	ORG
gujaf-19	253	1	3(1	CARDINAL
gujaf-19	254	1	40–48	LANGUAGE
gujaf-19	255	1	quarterly	DATE
gujaf-19	255	2	b. s.	PERSON
gujaf-19	255	3	2014	DATE
gujaf-19	255	4	oshodin ernest	LOC
gujaf-19	255	5	chijoke oscar accounting department	ORG
gujaf-19	255	6	university of benin	ORG
gujaf-19	255	7	nigeria	GPE
gujaf-19	256	1	6(1	CARDINAL
gujaf-19	257	1	sabri	GPE
gujaf-19	257	2	m., & mohd-saleh	ORG
gujaf-19	257	3	2010	DATE
gujaf-19	258	1	malaysian	NORP
gujaf-19	258	2	malaysia	GPE
gujaf-19	259	1	4(2	CARDINAL
gujaf-19	260	1	243–270	CARDINAL