id	sid	eid	entity	type
gujaf-197	1	1	gusau journal of accounting	ORG
gujaf-197	1	2	4	CARDINAL
gujaf-197	1	3	1	CARDINAL
gujaf-197	1	4	april	DATE
gujaf-197	1	5	2023	CARDINAL
gujaf-197	1	6	2756-665x	CARDINAL
gujaf-197	1	7	social sciences	ORG
gujaf-197	1	8	federal university gusau	ORG
gujaf-197	1	9	zamfara state	GPE
gujaf-197	1	10	gusau journal of accounting	ORG
gujaf-197	1	11	4	CARDINAL
gujaf-197	1	12	1, april	DATE
gujaf-197	1	13	2023 ii	CARDINAL
gujaf-197	1	14	4	CARDINAL
gujaf-197	1	15	1 april	DATE
gujaf-197	1	16	2023	CARDINAL
gujaf-197	1	17	2756-665x	CARDINAL
gujaf-197	1	18	social sciences	ORG
gujaf-197	1	19	federal university gusau	ORG
gujaf-197	1	20	zamfara state	GPE
gujaf-197	2	1	ahmadu bello university press limited	ORG
gujaf-197	2	2	zaria kaduna	PERSON
gujaf-197	2	3	nigeria	GPE
gujaf-197	3	1	08065949711	CARDINAL
gujaf-197	3	2	069-879121	CARDINAL
gujaf-197	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-197	4	2	4	CARDINAL
gujaf-197	4	3	1, april	DATE
gujaf-197	4	4	2023	CARDINAL
gujaf-197	6	1	muhammad mustapha	PERSON
gujaf-197	6	2	ahmadu bello university	ORG
gujaf-197	6	3	zaria	PERSON
gujaf-197	6	4	kaduna state	GPE
gujaf-197	7	1	umar farouk	PERSON
gujaf-197	7	2	federal university gusau	ORG
gujaf-197	7	3	zamfara state	GPE
gujaf-197	8	1	modu kumshe department of accounting	ORG
gujaf-197	8	2	university of maiduguri	ORG
gujaf-197	8	3	borno	GPE
gujaf-197	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-197	9	2	paul university	ORG
gujaf-197	10	1	prof kabir tahir hamid	PERSON
gujaf-197	10	2	bayero university	ORG
gujaf-197	10	3	kano	ORG
gujaf-197	11	1	prof	PERSON
gujaf-197	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-197	12	2	university of jos	ORG
gujaf-197	13	1	clifford ofurum department of accounting	ORG
gujaf-197	13	2	university of portharcourt	ORG
gujaf-197	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-197	15	2	ahmadu bello university	ORG
gujaf-197	15	3	zaria	PERSON
gujaf-197	16	1	prof	PERSON
gujaf-197	17	1	yusuf	PERSON
gujaf-197	18	1	b. rahman	PERSON
gujaf-197	18	2	lagos state university	ORG
gujaf-197	19	1	gusau journal of accounting	ORG
gujaf-197	19	2	4	CARDINAL
gujaf-197	19	3	1, april	DATE
gujaf-197	19	4	2023	CARDINAL
gujaf-197	20	1	suleiman a. s. aruwa	PERSON
gujaf-197	20	2	nasarawa state university	ORG
gujaf-197	20	3	keffi	GPE
gujaf-197	22	1	muhammad junaidu	PERSON
gujaf-197	22	2	kurawa department of accounting	ORG
gujaf-197	22	3	university kano	ORG
gujaf-197	24	1	muhammad habibu sabari department	PERSON
gujaf-197	24	2	ahmadu bello university	ORG
gujaf-197	24	3	zaria	PERSON
gujaf-197	24	4	prof	PERSON
gujaf-197	25	1	okpanachi joshua department of accounting	ORG
gujaf-197	25	2	nigerian defence academy	ORG
gujaf-197	25	3	kaduna	GPE
gujaf-197	26	1	hassan ibrahim department	PERSON
gujaf-197	26	2	ibb university	ORG
gujaf-197	26	3	niger state	GPE
gujaf-197	27	1	prof	PERSON
gujaf-197	28	1	mary okwo department of accounting	ORG
gujaf-197	28	2	enugu state university of science and technology	ORG
gujaf-197	30	1	aminu isah department of accounting	ORG
gujaf-197	30	2	bayero university	ORG
gujaf-197	30	3	kano	ORG
gujaf-197	31	1	prof	PERSON
gujaf-197	32	1	ahmadu bello department of accounting	ORG
gujaf-197	32	2	ahmadu bello university	ORG
gujaf-197	32	3	zaria	PERSON
gujaf-197	33	1	prof	PERSON
gujaf-197	34	1	musa yelwa abubakar department	PERSON
gujaf-197	34	2	usmanu danfodiyo university	ORG
gujaf-197	34	3	sokoto state	ORG
gujaf-197	35	1	prof	ORG
gujaf-197	36	1	salisu abubakar department of accounting	ORG
gujaf-197	36	2	ahmadu bello university	ORG
gujaf-197	36	3	zaria	PERSON
gujaf-197	36	4	kaduna state	GPE
gujaf-197	37	1	isaq	PERSON
gujaf-197	37	2	samaila department of accounting	ORG
gujaf-197	37	3	bayero university	ORG
gujaf-197	38	1	fatima	PERSON
gujaf-197	38	2	university of maiduguri	ORG
gujaf-197	38	3	borno state	ORG
gujaf-197	39	1	gusau journal of accounting	ORG
gujaf-197	39	2	4	CARDINAL
gujaf-197	39	3	1, april	DATE
gujaf-197	39	4	2023	CARDINAL
gujaf-197	39	5	sunusi sa'ad	PERSON
gujaf-197	39	6	dutse	GPE
gujaf-197	39	7	jigawa state	GPE
gujaf-197	40	1	nasiru a. ka’oje	PERSON
gujaf-197	40	2	usmanu danfodiyo university	ORG
gujaf-197	40	3	sokoto	PERSON
gujaf-197	41	1	aminu abdullahi department of accounting	ORG
gujaf-197	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-197	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-197	42	2	nigerian defence academy	ORG
gujaf-197	42	3	kaduna state	GPE
gujaf-197	43	1	dr.	PERSON
gujaf-197	43	2	saidu adamu department of accounting	ORG
gujaf-197	44	1	dr.	PERSON
gujaf-197	44	2	nasiru yunusa department	PERSON
gujaf-197	44	3	ahmadu bello university	ORG
gujaf-197	44	4	zaria	PERSON
gujaf-197	45	1	aisha	PERSON
gujaf-197	45	2	muhammad department	PERSON
gujaf-197	45	3	ahmadu bello university	ORG
gujaf-197	45	4	zaria	PERSON
gujaf-197	46	1	lawal muhammad	PERSON
gujaf-197	46	2	ahmadu bello university	ORG
gujaf-197	46	3	zaria	PERSON
gujaf-197	47	1	farouk	PERSON
gujaf-197	47	2	american university of nigeria	ORG
gujaf-197	47	3	yola	ORG
gujaf-197	48	1	bashir umar farouk	PERSON
gujaf-197	48	2	federal university gusau	ORG
gujaf-197	48	3	zamfara state	GPE
gujaf-197	49	1	dr emmanuel omokhuale department	PERSON
gujaf-197	49	2	federal university gusau	ORG
gujaf-197	50	1	state gusau journal of accounting	ORG
gujaf-197	50	2	4	CARDINAL
gujaf-197	50	3	1, april	DATE
gujaf-197	50	4	2023	CARDINAL
gujaf-197	51	1	kabiru isah	PERSON
gujaf-197	51	2	bayero university kano	ORG
gujaf-197	52	1	bashir	PERSON
gujaf-197	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-197	52	3	sokoto state	ORG
gujaf-197	54	1	muhammad tanko	PERSON
gujaf-197	54	2	kaduna state university	ORG
gujaf-197	54	3	kaduna	GPE
gujaf-197	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-197	55	2	sokoto state	ORG
gujaf-197	57	1	aliyu sulaiman kantudu	PERSON
gujaf-197	57	2	university kano	ORG
gujaf-197	58	1	usman muhammad adam	PERSON
gujaf-197	58	2	federal university gusau	ORG
gujaf-197	58	3	zamfara state	GPE
gujaf-197	59	1	gusau journal of accounting	ORG
gujaf-197	59	2	4	CARDINAL
gujaf-197	59	3	1, april	DATE
gujaf-197	59	4	2023	CARDINAL
gujaf-197	59	5	gusau journal of accounting	ORG
gujaf-197	60	1	two	CARDINAL
gujaf-197	60	2	april and october annually	DATE
gujaf-197	61	1	the department of accounting	ORG
gujaf-197	61	2	social sciences	ORG
gujaf-197	61	3	federal university gusau	ORG
gujaf-197	61	4	zamfara state	GPE
gujaf-197	61	5	nigeria	GPE
gujaf-197	61	6	islamic finance	ORG
gujaf-197	61	7	islamic	NORP
gujaf-197	62	1	english	LANGUAGE
gujaf-197	63	1	more than 15	CARDINAL
gujaf-197	63	2	a4	ORG
gujaf-197	63	3	1.5	CARDINAL
gujaf-197	63	4	12	CARDINAL
gujaf-197	64	1	25 percent	PERCENT
gujaf-197	65	1	5000	CARDINAL
gujaf-197	65	2	more than 250	CARDINAL
gujaf-197	65	3	four	CARDINAL
gujaf-197	66	1	apa 7th	PRODUCT
gujaf-197	67	1	4	CARDINAL
gujaf-197	67	2	1, april	DATE
gujaf-197	67	3	2023	CARDINAL
gujaf-197	71	1	fcmb	PERSON
gujaf-197	71	2	7278465011	DATE
gujaf-197	71	3	gusau journal of accounting	ORG
gujaf-197	71	4	federal university gusau	ORG
gujaf-197	71	5	zamfara state	GPE
gujaf-197	73	1	+2348069393824	DATE
gujaf-197	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-197	73	3	4	CARDINAL
gujaf-197	73	4	1, april	DATE
gujaf-197	73	5	2023	CARDINAL
gujaf-197	73	6	nigeria	GPE
gujaf-197	73	7	benjamin gwabin joseph	PERSON
gujaf-197	73	8	abdullahi phd	PERSON
gujaf-197	73	9	benjamin kumai gugong phd	PERSON
gujaf-197	73	10	1	CARDINAL
gujaf-197	73	11	nigeria	GPE
gujaf-197	73	12	abubakar umar 18	PERSON
gujaf-197	73	13	nigeria	GPE
gujaf-197	73	14	abdullahi ahmed phd	PERSON
gujaf-197	73	15	zakari usman	PERSON
gujaf-197	73	16	35	CARDINAL
gujaf-197	73	17	nigerian	NORP
gujaf-197	73	18	muhammed alhaji abubakar	PERSON
gujaf-197	73	19	nordin phd	PERSON
gujaf-197	73	20	abubakar hamisu	PERSON
gujaf-197	73	21	umar 54 board	ORG
gujaf-197	73	22	nigeria	GPE
gujaf-197	73	23	isah	PERSON
gujaf-197	73	24	phd	PERSON
gujaf-197	73	25	ahmed bello phd	PERSON
gujaf-197	74	1	75	CARDINAL
gujaf-197	74	2	nigeria shehu usman hassan	LOC
gujaf-197	74	3	bello sabo	PERSON
gujaf-197	74	4	ismai'l idris	PERSON
gujaf-197	74	5	idris ahmed aliyu	PERSON
gujaf-197	75	1	96	CARDINAL
gujaf-197	75	2	lafia nasarawa state	ORG
gujaf-197	75	3	nigeria	GPE
gujaf-197	75	4	ahmed mohammed yahaya	PERSON
gujaf-197	75	5	babatunde joseph kolawole	PERSON
gujaf-197	75	6	bello surajudeen oyeleke	ORG
gujaf-197	75	7	121	CARDINAL
gujaf-197	75	8	nigeria	GPE
gujaf-197	75	9	atanda	NORP
gujaf-197	75	10	mohamad ali abdul-hamid	PERSON
gujaf-197	75	11	salami suleiman	PERSON
gujaf-197	75	12	salam mudathir	PERSON
gujaf-197	75	13	135	CARDINAL
gujaf-197	75	14	4	CARDINAL
gujaf-197	75	15	1, april	DATE
gujaf-197	75	16	2023	CARDINAL
gujaf-197	75	17	nigeria	GPE
gujaf-197	75	18	151	CARDINAL
gujaf-197	75	19	sani abdulrahman bala	PERSON
gujaf-197	75	20	jamilu jibril	PERSON
gujaf-197	75	21	nigeria	GPE
gujaf-197	75	22	171	CARDINAL
gujaf-197	75	23	abdulrahman bala	PERSON
gujaf-197	75	24	umar salim ibrahim	PERSON
gujaf-197	75	25	samaila dannana risk committee	ORG
gujaf-197	75	26	nigeria	GPE
gujaf-197	75	27	najib abbas	PERSON
gujaf-197	75	28	kabiru isa	PERSON
gujaf-197	75	29	naja’atu bala 192	PERSON
gujaf-197	75	30	nigeria	GPE
gujaf-197	75	31	ahmad muhammad ahmad	PERSON
gujaf-197	75	32	lubabah mansur kwanbo	PERSON
gujaf-197	75	33	ph.d	NORP
gujaf-197	75	34	shehu usman hassan	PERSON
gujaf-197	75	35	ph.d	NORP
gujaf-197	76	1	musa suleiman umar	PERSON
gujaf-197	76	2	ph.d	NORP
gujaf-197	77	1	216	CARDINAL
gujaf-197	77	2	nigeria	GPE
gujaf-197	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-197	77	4	lawal mohammed	PERSON
gujaf-197	77	5	ph.d	NORP
gujaf-197	77	6	ahmed bello	PERSON
gujaf-197	77	7	ph.d	NORP
gujaf-197	78	1	umar farouk	PERSON
gujaf-197	78	2	237	CARDINAL
gujaf-197	78	3	nigerian	NORP
gujaf-197	78	4	daniel gbadebo	PERSON
gujaf-197	78	5	254	CARDINAL
gujaf-197	78	6	nigeria	GPE
gujaf-197	79	1	daniel gbadebo	PERSON
gujaf-197	79	2	275	CARDINAL
gujaf-197	79	3	gusau journal of accounting	ORG
gujaf-197	79	4	4	CARDINAL
gujaf-197	79	5	1, april	DATE
gujaf-197	79	6	2023 1	CARDINAL
gujaf-197	79	7	nigeria	GPE
gujaf-197	79	8	benjamin gwabin joseph	PERSON
gujaf-197	79	9	kaduna state university	ORG
gujaf-197	79	10	kaduna gwabin.kasu@gmail.com	GPE
gujaf-197	79	11	murtala abdullahi phd department of accounting kaduna state university	ORG
gujaf-197	79	12	kaduna	GPE
gujaf-197	79	13	benjamin kumai gugong phd prof	PERSON
gujaf-197	80	1	kaduna state university	ORG
gujaf-197	80	2	kaduna bkgugong@gmail.com	GPE
gujaf-197	81	1	nigeria	GPE
gujaf-197	83	1	nigeria	GPE
gujaf-197	86	1	annual	DATE
gujaf-197	86	2	sixteen	CARDINAL
gujaf-197	86	3	2011	DATE
gujaf-197	86	4	2020	DATE
gujaf-197	87	1	nigeria	GPE
gujaf-197	88	1	nigeria	GPE
gujaf-197	89	1	1	CARDINAL
gujaf-197	89	2	mailto:murtala.abdullahi@kasu.edu.ng mailto:bkgugong@gmail.com	PERSON
gujaf-197	89	3	gusau journal of accounting	ORG
gujaf-197	89	4	4	CARDINAL
gujaf-197	89	5	1, april	DATE
gujaf-197	89	6	2023 2	CARDINAL
gujaf-197	90	1	secondly	ORDINAL
gujaf-197	94	1	buraik & idris	ORG
gujaf-197	94	2	2020	DATE
gujaf-197	97	1	2020	DATE
gujaf-197	98	1	buraik & idris	ORG
gujaf-197	98	2	2020	DATE
gujaf-197	103	1	enron	ORG
gujaf-197	103	2	worldcom	ORG
gujaf-197	103	3	2002	DATE
gujaf-197	103	4	us	GPE
gujaf-197	104	1	nigerian	NORP
gujaf-197	104	2	nigeria 2011	DATE
gujaf-197	104	3	2018	DATE
gujaf-197	104	4	nigeria	GPE
gujaf-197	105	1	the years	DATE
gujaf-197	105	2	akeju & babatunde	ORG
gujaf-197	105	3	2017	DATE
gujaf-197	105	4	al.	PERSON
gujaf-197	105	5	2018	DATE
gujaf-197	105	6	aifuwa & embele	ORG
gujaf-197	105	7	2019	DATE
gujaf-197	106	1	gusau journal of accounting	ORG
gujaf-197	106	2	4	CARDINAL
gujaf-197	106	3	1, april	DATE
gujaf-197	106	4	2023 3 nigeria	DATE
gujaf-197	109	1	nigeria	GPE
gujaf-197	110	1	nigeria	GPE
gujaf-197	113	1	1995	DATE
gujaf-197	113	2	nigeria	GPE
gujaf-197	115	1	nigeria	GPE
gujaf-197	116	1	nigeria	GPE
gujaf-197	117	1	ho2	ORG
gujaf-197	117	2	nigeria	GPE
gujaf-197	118	1	ho3: board gender	ORG
gujaf-197	118	2	nigeria	GPE
gujaf-197	119	1	nigeria	GPE
gujaf-197	120	1	gusau journal of accounting	ORG
gujaf-197	120	2	4	CARDINAL
gujaf-197	120	3	1, april	DATE
gujaf-197	120	4	2023 4	DATE
gujaf-197	120	5	section two	LAW
gujaf-197	120	6	section four	LAW
gujaf-197	121	1	section five	LAW
gujaf-197	122	1	2	CARDINAL
gujaf-197	123	1	2018	DATE
gujaf-197	124	1	nigeria	GPE
gujaf-197	125	1	2.1	CARDINAL
gujaf-197	125	2	moura et al	PERSON
gujaf-197	125	3	2017	CARDINAL
gujaf-197	127	1	270	CARDINAL
gujaf-197	128	1	secondary	ORDINAL
gujaf-197	128	2	annual	DATE
gujaf-197	128	3	four-year	DATE
gujaf-197	128	4	2012-2015	DATE
gujaf-197	131	1	one	CARDINAL
gujaf-197	132	1	luo	PERSON
gujaf-197	132	2	2019	DATE
gujaf-197	132	3	the united kingdom	GPE
gujaf-197	134	1	203	CARDINAL
gujaf-197	134	2	351	CARDINAL
gujaf-197	134	3	2012	DATE
gujaf-197	134	4	2016	CARDINAL
gujaf-197	135	1	annual	DATE
gujaf-197	136	1	ols	ORG
gujaf-197	136	2	the gusau journal of accounting	ORG
gujaf-197	136	3	4	CARDINAL
gujaf-197	136	4	1, april	DATE
gujaf-197	136	5	2023 5	DATE
gujaf-197	137	1	only five years	DATE
gujaf-197	139	1	2.2	CARDINAL
gujaf-197	139	2	idris	PERSON
gujaf-197	139	3	2020	DATE
gujaf-197	139	4	jordan	GPE
gujaf-197	141	1	the amman stock exchange	ORG
gujaf-197	141	2	ase	ORG
gujaf-197	142	1	jordanian	NORP
gujaf-197	146	1	idris	PERSON
gujaf-197	146	2	2015	DATE
gujaf-197	146	3	nigeria	GPE
gujaf-197	147	1	1995	DATE
gujaf-197	148	1	nine	CARDINAL
gujaf-197	148	2	9	CARDINAL
gujaf-197	148	3	twenty-one	CARDINAL
gujaf-197	148	4	21	CARDINAL
gujaf-197	148	5	december 31st 2014	DATE
gujaf-197	149	1	annual	DATE
gujaf-197	149	2	seven	CARDINAL
gujaf-197	149	3	7) years	DATE
gujaf-197	149	4	2007 2013	DATE
gujaf-197	150	1	13	CARDINAL
gujaf-197	151	1	nigeria	GPE
gujaf-197	152	1	2018	DATE
gujaf-197	154	1	2018	DATE
gujaf-197	154	2	three	CARDINAL
gujaf-197	155	1	gusau journal of accounting	ORG
gujaf-197	155	2	4	CARDINAL
gujaf-197	155	3	1, april	DATE
gujaf-197	155	4	2023 6 2.3	CARDINAL
gujaf-197	156	1	2019	DATE
gujaf-197	156	2	uk	GPE
gujaf-197	156	3	2011	DATE
gujaf-197	157	1	uk	GPE
gujaf-197	157	2	between 2007 and 2015	DATE
gujaf-197	159	1	two	CARDINAL
gujaf-197	163	1	riyadh et al	PERSON
gujaf-197	164	1	2019	DATE
gujaf-197	166	1	71	CARDINAL
gujaf-197	166	2	250	CARDINAL
gujaf-197	166	3	one year	DATE
gujaf-197	166	4	2016	DATE
gujaf-197	169	1	2019	DATE
gujaf-197	171	1	uk	GPE
gujaf-197	171	2	between 2007 and 2015	DATE
gujaf-197	172	1	edwin & timothy	ORG
gujaf-197	172	2	2019	DATE
gujaf-197	172	3	nigerian	NORP
gujaf-197	174	1	2.4	CARDINAL
gujaf-197	174	2	embele	PERSON
gujaf-197	174	3	2019	DATE
gujaf-197	174	4	jordan	GPE
gujaf-197	175	1	4	CARDINAL
gujaf-197	175	2	1, april	DATE
gujaf-197	175	3	2023 7	DATE
gujaf-197	175	4	aifuwa & embele	ORG
gujaf-197	175	5	2019	DATE
gujaf-197	176	1	nigeria	GPE
gujaf-197	176	2	bala & kumai	ORG
gujaf-197	176	3	2015	DATE
gujaf-197	177	1	71	CARDINAL
gujaf-197	177	2	malaysia	GPE
gujaf-197	177	3	2001 2005	DATE
gujaf-197	177	4	ahmed	ORG
gujaf-197	177	5	2013	DATE
gujaf-197	179	1	1937	DATE
gujaf-197	179	2	alvarado & boyd-barrett	ORG
gujaf-197	179	3	1992	DATE
gujaf-197	180	1	two	CARDINAL
gujaf-197	181	1	fahr	ORG
gujaf-197	181	2	2010	DATE
gujaf-197	183	1	okpara 2011	DATE
gujaf-197	186	1	hegemon	ORG
gujaf-197	193	1	4	CARDINAL
gujaf-197	193	2	1, april	DATE
gujaf-197	193	3	2023 8	DATE
gujaf-197	194	1	one	CARDINAL
gujaf-197	198	1	3	CARDINAL
gujaf-197	199	1	annual	DATE
gujaf-197	200	1	annual	DATE
gujaf-197	200	2	the nigerian stock exchange	ORG
gujaf-197	200	3	2011	DATE
gujaf-197	200	4	2020	DATE
gujaf-197	201	1	twenty	CARDINAL
gujaf-197	201	2	the nigerian stock exchange	ORG
gujaf-197	201	3	31st december, 2020	DATE
gujaf-197	202	1	sixteen	CARDINAL
gujaf-197	202	2	annual	DATE
gujaf-197	205	1	1995	DATE
gujaf-197	207	1	3.1	CARDINAL
gujaf-197	208	1	+ β1	DATE
gujaf-197	212	1	+ β1	DATE
gujaf-197	217	1	4	CARDINAL
gujaf-197	217	2	1, april	DATE
gujaf-197	217	3	2023 9	DATE
gujaf-197	217	4	year t	DATE
gujaf-197	217	5	year	DATE
gujaf-197	217	6	year	DATE
gujaf-197	217	7	year t	DATE
gujaf-197	217	8	year t	DATE
gujaf-197	217	9	year t	DATE
gujaf-197	217	10	year t	DATE
gujaf-197	217	11	µit = residuals of firm	ORG
gujaf-197	217	12	year t	DATE
gujaf-197	217	13	year t	DATE
gujaf-197	217	14	cfoit=	ORG
gujaf-197	217	15	year	DATE
gujaf-197	217	16	1	CARDINAL
gujaf-197	217	17	1995	DATE
gujaf-197	218	1	bala & kumai	ORG
gujaf-197	218	2	2015	DATE
gujaf-197	218	3	kankanamage	ORG
gujaf-197	218	4	2016	DATE
gujaf-197	218	5	the year	DATE
gujaf-197	218	6	bala & kumai	ORG
gujaf-197	218	7	2015	DATE
gujaf-197	218	8	talbi et al.	PERSON
gujaf-197	218	9	2015	DATE
gujaf-197	218	10	aifuwa & embele	ORG
gujaf-197	218	11	2019	DATE
gujaf-197	218	12	edwin & timothy	ORG
gujaf-197	218	13	2019	DATE
gujaf-197	218	14	mohammed et al.	PERSON
gujaf-197	218	15	2019	DATE
gujaf-197	218	16	2023	CARDINAL
gujaf-197	223	1	gusau journal of accounting	ORG
gujaf-197	223	2	4	CARDINAL
gujaf-197	223	3	1, april	DATE
gujaf-197	223	4	2023 10 4	DATE
gujaf-197	227	1	2	CARDINAL
gujaf-197	228	1	dev min max em	PERSON
gujaf-197	229	1	.1224	WORK_OF_ART
gujaf-197	232	1	bdmtg 4.5625	PERSON
gujaf-197	234	1	1.925	CARDINAL
gujaf-197	234	2	1 3	CARDINAL
gujaf-197	234	3	16	CARDINAL
gujaf-197	234	4	2023	CARDINAL
gujaf-197	235	1	2	CARDINAL
gujaf-197	235	2	16	CARDINAL
gujaf-197	235	3	nigeria	GPE
gujaf-197	235	4	the period of	DATE
gujaf-197	235	5	10 years	DATE
gujaf-197	235	6	160	CARDINAL
gujaf-197	236	1	.1224	ORG
gujaf-197	236	2	12.24%	PERCENT
gujaf-197	236	3	10.07%	PERCENT
gujaf-197	238	1	nigeria	GPE
gujaf-197	239	1	.0003	ORG
gujaf-197	240	1	03%	PERCENT
gujaf-197	240	2	less than 5%	PERCENT
gujaf-197	241	1	57.65%	PERCENT
gujaf-197	242	1	14.29%	PERCENT
gujaf-197	242	2	91.67%	PERCENT
gujaf-197	243	1	at least one	CARDINAL
gujaf-197	243	2	9	CARDINAL
gujaf-197	244	1	3	CARDINAL
gujaf-197	244	2	9	CARDINAL
gujaf-197	244	3	3	CARDINAL
gujaf-197	244	4	9	CARDINAL
gujaf-197	245	1	at least four	CARDINAL
gujaf-197	245	2	4	CARDINAL
gujaf-197	245	3	1, april	DATE
gujaf-197	245	4	2023 11	DATE
gujaf-197	245	5	every quarter	DATE
gujaf-197	246	1	0	CARDINAL
gujaf-197	246	2	54.54%	PERCENT
gujaf-197	246	3	nigeria	GPE
gujaf-197	246	4	more than half	CARDINAL
gujaf-197	247	1	14.12%	PERCENT
gujaf-197	248	1	nigeria	GPE
gujaf-197	249	1	1	CARDINAL
gujaf-197	249	2	3	CARDINAL
gujaf-197	249	3	at least one	CARDINAL
gujaf-197	249	4	nigeria	GPE
gujaf-197	250	1	three	CARDINAL
gujaf-197	251	1	3	CARDINAL
gujaf-197	252	1	1	CARDINAL
gujaf-197	252	2	1	CARDINAL
gujaf-197	252	3	1	CARDINAL
gujaf-197	252	4	16	CARDINAL
gujaf-197	252	5	2023	CARDINAL
gujaf-197	253	1	0.05	CARDINAL
gujaf-197	253	2	2	CARDINAL
gujaf-197	253	3	3	CARDINAL
gujaf-197	254	1	nigeria	GPE
gujaf-197	255	1	nigeria	GPE
gujaf-197	256	1	nigeria	GPE
gujaf-197	257	1	gusau journal of accounting	ORG
gujaf-197	257	2	4	CARDINAL
gujaf-197	257	3	1, april	DATE
gujaf-197	257	4	2023 12	DATE
gujaf-197	257	5	4	CARDINAL
gujaf-197	257	6	4.34 0.000	QUANTITY
gujaf-197	257	7	0.31 0.760	CARDINAL
gujaf-197	257	8	0.738503	CARDINAL
gujaf-197	257	9	0.46 0.643 1.11	MONEY
gujaf-197	257	10	1.92	CARDINAL
gujaf-197	257	11	0.892664	MONEY
gujaf-197	257	12	2.27 0.023	CARDINAL
gujaf-197	258	1	1.24	CARDINAL
gujaf-197	258	2	11.67	CARDINAL
gujaf-197	258	3	0.0200	CARDINAL
gujaf-197	258	4	16	CARDINAL
gujaf-197	258	5	2023	CARDINAL
gujaf-197	261	1	0.3177	CARDINAL
gujaf-197	261	2	0.0193(bdindit	CARDINAL
gujaf-197	261	3	0.0046(bdmtgit	CARDINAL
gujaf-197	261	4	0.1597(bdgdtit	CARDINAL
gujaf-197	261	5	0.0718(bdexpit	CARDINAL
gujaf-197	261	6	4	CARDINAL
gujaf-197	262	1	0.1386	CARDINAL
gujaf-197	262	2	13.86%	PERCENT
gujaf-197	263	1	13.86%	PERCENT
gujaf-197	264	1	13.86%	PERCENT
gujaf-197	264	2	nigeria	GPE
gujaf-197	265	1	11.67	CARDINAL
gujaf-197	266	1	0.0200	CARDINAL
gujaf-197	266	2	5%	PERCENT
gujaf-197	267	1	nigeria	GPE
gujaf-197	268	1	nigeria	GPE
gujaf-197	269	1	0.760	CARDINAL
gujaf-197	270	1	nigeria	GPE
gujaf-197	271	1	2017	CARDINAL
gujaf-197	271	2	luo & jeyaraj	ORG
gujaf-197	271	3	2019	DATE
gujaf-197	271	4	onwuchekwa & madumere	ORG
gujaf-197	271	5	2019	DATE
gujaf-197	271	6	kapoor & goel	ORG
gujaf-197	271	7	2016	DATE
gujaf-197	271	8	khalil & ozkan	ORG
gujaf-197	271	9	2016	DATE
gujaf-197	273	1	0.0046	CARDINAL
gujaf-197	273	2	0.643	CARDINAL
gujaf-197	273	3	4	CARDINAL
gujaf-197	273	4	1, april	DATE
gujaf-197	273	5	2023 13	DATE
gujaf-197	274	1	nigeria	GPE
gujaf-197	275	1	nigeria	GPE
gujaf-197	276	1	bala & kumai	ORG
gujaf-197	276	2	2015	DATE
gujaf-197	276	3	luo & jeyaraj	ORG
gujaf-197	276	4	2019	DATE
gujaf-197	276	5	buraik & idris	ORG
gujaf-197	276	6	2020	DATE
gujaf-197	276	7	2019	DATE
gujaf-197	276	8	ibrahim	PERSON
gujaf-197	276	9	2015	DATE
gujaf-197	277	1	0.055	CARDINAL
gujaf-197	277	2	5%	PERCENT
gujaf-197	277	3	nigeria	GPE
gujaf-197	278	1	nigeria	GPE
gujaf-197	281	1	ibrahim	PERSON
gujaf-197	281	2	2015	DATE
gujaf-197	281	3	kouaib & almulhim	ORG
gujaf-197	281	4	2019	DATE
gujaf-197	281	5	obigbemi et al.	PERSON
gujaf-197	281	6	2016	DATE
gujaf-197	281	7	al.	GPE
gujaf-197	281	8	2018	DATE
gujaf-197	282	1	0.023	CARDINAL
gujaf-197	282	2	5%	PERCENT
gujaf-197	286	1	nigeria	GPE
gujaf-197	287	1	nigeria	GPE
gujaf-197	288	1	bala & kumai	ORG
gujaf-197	288	2	2015	DATE
gujaf-197	288	3	2018	DATE
gujaf-197	288	4	kankanamage	ORG
gujaf-197	288	5	2015	DATE
gujaf-197	288	6	ahmed	ORG
gujaf-197	288	7	2013	DATE
gujaf-197	288	8	2019	DATE
gujaf-197	290	1	the gusau journal of accounting	ORG
gujaf-197	290	2	4	CARDINAL
gujaf-197	290	3	1, april	DATE
gujaf-197	290	4	2023 14	DATE
gujaf-197	291	1	10	CARDINAL
gujaf-197	291	2	2000	DATE
gujaf-197	292	1	1.24	CARDINAL
gujaf-197	295	1	nigeria	GPE
gujaf-197	296	1	chi2	ORG
gujaf-197	296	2	0.59	CARDINAL
gujaf-197	296	3	0.9644	MONEY
gujaf-197	298	1	5	CARDINAL
gujaf-197	299	1	nigeria	GPE
gujaf-197	301	1	nigeria	GPE
gujaf-197	302	1	nigeria	GPE
gujaf-197	305	1	i.	PERSON
gujaf-197	305	2	council of nigeria	ORG
gujaf-197	305	3	sec	ORG
gujaf-197	305	4	nigeria	GPE
gujaf-197	307	1	gusau journal of accounting	ORG
gujaf-197	307	2	4	CARDINAL
gujaf-197	307	3	1, april	DATE
gujaf-197	307	4	2023 15 ii	DATE
gujaf-197	311	1	ahmed	PERSON
gujaf-197	311	2	s.	PERSON
gujaf-197	311	3	2013	DATE
gujaf-197	312	1	malaysia	GPE
gujaf-197	313	1	gbr	ORG
gujaf-197	313	2	2(4	CARDINAL
gujaf-197	313	3	94–99	CARDINAL
gujaf-197	314	1	https://doi.org/10.5176/2010-4804 aifuwa	PERSON
gujaf-197	314	2	h. o.	PERSON
gujaf-197	314	3	k.	PERSON
gujaf-197	314	4	2019	DATE
gujaf-197	315	1	jordan	GPE
gujaf-197	316	1	journal of accounting	ORG
gujaf-197	316	2	5(1	CARDINAL
gujaf-197	316	3	8–29	DATE
gujaf-197	317	1	j. b & babatunde	ORG
gujaf-197	317	2	a. a.	PERSON
gujaf-197	317	3	2017	CARDINAL
gujaf-197	318	1	nigeria	GPE
gujaf-197	319	1	international journal of information research	ORG
gujaf-197	319	2	4(2	CARDINAL
gujaf-197	319	3	3749-3753	CARDINAL
gujaf-197	320	1	alvarado	GPE
gujaf-197	320	2	m. & boyd-barrett	ORG
gujaf-197	320	3	1992	DATE
gujaf-197	322	1	london	GPE
gujaf-197	322	2	british film institute	ORG
gujaf-197	324	1	10-135	CARDINAL
gujaf-197	325	1	bala	PERSON
gujaf-197	325	2	g. b.	PERSON
gujaf-197	325	3	2015	CARDINAL
gujaf-197	326	1	nigeria	GPE
gujaf-197	327	1	european journal of accounting	ORG
gujaf-197	327	2	3(8	CARDINAL
gujaf-197	327	3	25–41	CARDINAL
gujaf-197	328	1	buraik	GPE
gujaf-197	328	2	o., & idris	ORG
gujaf-197	328	3	2020	DATE
gujaf-197	330	1	international journal of innovation	ORG
gujaf-197	330	2	14(5	CARDINAL
gujaf-197	330	3	25–41	CARDINAL
gujaf-197	331	1	p. m.	PERSON
gujaf-197	331	2	sloan	PERSON
gujaf-197	331	3	r. g.	PERSON
gujaf-197	331	4	a. p.	PERSON
gujaf-197	331	5	1995	DATE
gujaf-197	333	1	193–225	CARDINAL
gujaf-197	334	1	a. o.	PERSON
gujaf-197	334	2	2019	CARDINAL
gujaf-197	335	1	nigeria	GPE
gujaf-197	336	1	global journal for	ORG
gujaf-197	336	2	8(4	CARDINAL
gujaf-197	336	3	120–126	CARDINAL
gujaf-197	337	1	jiang	PERSON
gujaf-197	337	2	x.	GPE
gujaf-197	337	3	zhou	PERSON
gujaf-197	337	4	2019	DATE
gujaf-197	338	1	zero	CARDINAL
gujaf-197	339	1	107	CARDINAL
gujaf-197	339	2	105607	DATE
gujaf-197	340	1	fahr	PERSON
gujaf-197	340	2	r.	PERSON
gujaf-197	340	3	2010	DATE
gujaf-197	341	1	summer	DATE
gujaf-197	341	2	university of paderborn.	ORG
gujaf-197	342	1	gramsci	PERSON
gujaf-197	343	1	25th april 2012	DATE
gujaf-197	343	2	www.google.lk	DATE
gujaf-197	344	1	gusau journal of accounting	ORG
gujaf-197	344	2	4	CARDINAL
gujaf-197	344	3	1, april	DATE
gujaf-197	344	4	2023 16	DATE
gujaf-197	344	5	a. a.	PERSON
gujaf-197	344	6	2018	DATE
gujaf-197	346	1	1–210	CARDINAL
gujaf-197	347	1	m.	PERSON
gujaf-197	347	2	el-gammal	PERSON
gujaf-197	347	3	w., & matar	ORG
gujaf-197	347	4	2019	DATE
gujaf-197	348	1	uk	GPE
gujaf-197	349	1	50(november 2018	DATE
gujaf-197	349	2	153–170	CARDINAL
gujaf-197	350	1	ibrahim	GPE
gujaf-197	350	2	i.	PERSON
gujaf-197	350	3	2015	CARDINAL
gujaf-197	351	1	nigeria	GPE
gujaf-197	352	1	ahmadu bello university	ORG
gujaf-197	352	2	zaria	PERSON
gujaf-197	354	1	2019	DATE
gujaf-197	355	1	2nd	ORDINAL
gujaf-197	356	1	emile woolf	PERSON
gujaf-197	356	2	idris	PERSON
gujaf-197	356	3	i.	PERSON
gujaf-197	356	4	2015	CARDINAL
gujaf-197	357	1	nigeria	GPE
gujaf-197	358	1	ahmadu bello university	ORG
gujaf-197	358	2	zaria	PERSON
gujaf-197	358	3	3	CARDINAL
gujaf-197	358	4	8)	CARDINAL
gujaf-197	358	5	ahmadu bello university	ORG
gujaf-197	358	6	zaria	PERSON
gujaf-197	359	1	johnson	PERSON
gujaf-197	359	2	j. l.	PERSON
gujaf-197	359	3	c. m.	PERSON
gujaf-197	359	4	a. e. (	PERSON
gujaf-197	359	5	1996	DATE
gujaf-197	361	1	22(3	CARDINAL
gujaf-197	361	2	409–438	CARDINAL
gujaf-197	362	1	kankanamage	NORP
gujaf-197	362	2	c. a.	PERSON
gujaf-197	362	3	2016	DATE
gujaf-197	363	1	sri lankan	NORP
gujaf-197	364	1	kelaniya journal of management	ORG
gujaf-197	364	2	4(2	CARDINAL
gujaf-197	364	3	36	CARDINAL
gujaf-197	365	1	https://doi.org/10.4038/kjm.v4i2.7499 kapoor	GPE
gujaf-197	365	2	n., & goel	ORG
gujaf-197	365	3	s.	PERSON
gujaf-197	365	4	2016	CARDINAL
gujaf-197	366	1	india	GPE
gujaf-197	367	1	australian	NORP
gujaf-197	367	2	1(1	CARDINAL
gujaf-197	368	1	https://doi.org/10.1111/auar.12144 khalil	PERSON
gujaf-197	368	2	m., & ozkan	ORG
gujaf-197	368	3	a.	PERSON
gujaf-197	368	4	2016	CARDINAL
gujaf-197	369	1	egypt	GPE
gujaf-197	370	1	journal of emerging market finance	ORG
gujaf-197	370	2	15(1	CARDINAL
gujaf-197	370	3	84–118	CARDINAL
gujaf-197	371	1	2017	CARDINAL
gujaf-197	373	1	msc	PERSON
gujaf-197	373	2	9	CARDINAL
gujaf-197	374	1	erasmus university	ORG
gujaf-197	374	2	rotterdam	PERSON
gujaf-197	375	1	kouaib	GPE
gujaf-197	375	2	a., & almulhim	ORG
gujaf-197	375	3	a.	PERSON
gujaf-197	375	4	2019	DATE
gujaf-197	377	1	2(4	CARDINAL
gujaf-197	377	2	1–13	CARDINAL
gujaf-197	378	1	f.	PERSON
gujaf-197	378	2	aguir	PERSON
gujaf-197	378	3	a.	PERSON
gujaf-197	378	4	n., & malek, a. (	ORG
gujaf-197	378	5	2015	CARDINAL
gujaf-197	380	1	france	GPE
gujaf-197	381	1	31(3	CARDINAL
gujaf-197	381	2	1107–1118	CARDINAL
gujaf-197	382	1	luo	PERSON
gujaf-197	382	2	j., & jeyaraj	ORG
gujaf-197	383	1	2019	CARDINAL
gujaf-197	384	1	gusau journal of accounting	ORG
gujaf-197	384	2	4	CARDINAL
gujaf-197	384	3	1, april	DATE
gujaf-197	384	4	2023 17	DATE
gujaf-197	384	5	uk	GPE
gujaf-197	385	1	european journal of accounting	ORG
gujaf-197	385	2	27–54	DATE
gujaf-197	386	1	mohammed	PERSON
gujaf-197	386	2	i. a.	PERSON
gujaf-197	386	3	che-ahmad	PERSON
gujaf-197	386	4	2019	DATE
gujaf-197	387	1	nigerian	NORP
gujaf-197	388	1	dlsu business and economics review	ORG
gujaf-197	388	2	28(2	GPE
gujaf-197	388	3	152–168	CARDINAL
gujaf-197	389	1	moura	PERSON
gujaf-197	389	2	g. d. de	PERSON
gujaf-197	389	3	i. x. de	PERSON
gujaf-197	389	4	andreola	GPE
gujaf-197	389	5	2017	CARDINAL
gujaf-197	391	1	contabilidade	ORG
gujaf-197	391	2	gestão e	PERSON
gujaf-197	391	3	20(3	CARDINAL
gujaf-197	391	4	370–391	DATE
gujaf-197	391	5	obigbemi	ORG
gujaf-197	391	6	i. f.	PERSON
gujaf-197	391	7	omolehinwa	ORG
gujaf-197	391	8	e. o.	PERSON
gujaf-197	391	9	mukoro	GPE
gujaf-197	391	10	d. o.	PERSON
gujaf-197	391	11	ben-caleb	PERSON
gujaf-197	391	12	e., & olusanmi	ORG
gujaf-197	391	13	o. a.	PERSON
gujaf-197	392	1	2016	CARDINAL
gujaf-197	393	1	nigeria	GPE
gujaf-197	394	1	convenant university journal of accounting	ORG
gujaf-197	394	2	4(3	CARDINAL
gujaf-197	394	3	1–15	CARDINAL
gujaf-197	395	1	j. o.	PERSON
gujaf-197	395	2	2011	DATE
gujaf-197	397	1	11	CARDINAL
gujaf-197	397	2	184	CARDINAL
gujaf-197	398	1	onwuchekwa	PERSON
gujaf-197	398	2	j. c., & madumere	PERSON
gujaf-197	399	1	2019	CARDINAL
gujaf-197	400	1	nigeria	GPE
gujaf-197	401	1	3(1	CARDINAL
gujaf-197	401	2	118–129	DATE
gujaf-197	401	3	shatima	GPE
gujaf-197	401	4	s., babayo	ORG
gujaf-197	401	5	j., & madaki	ORG
gujaf-197	401	6	2020	DATE
gujaf-197	402	1	nigeria	GPE
gujaf-197	403	1	jalingo journal of social and management sciences	ORG
gujaf-197	403	2	2(2	CARDINAL
gujaf-197	403	3	55–67	CARDINAL
gujaf-197	404	1	a. h.	PERSON
gujaf-197	404	2	2000	DATE
gujaf-197	405	1	sixth	ORDINAL
gujaf-197	406	1	university of san diego:	ORG
gujaf-197	406	2	addison wesley	PERSON
gujaf-197	407	1	talbi	ORG
gujaf-197	407	2	d.	NORP
gujaf-197	407	3	ali omri	PERSON
gujaf-197	407	4	m.	PERSON
gujaf-197	407	5	guesmi	PERSON
gujaf-197	407	6	k., & ftiti	ORG
gujaf-197	407	7	z.	PERSON
gujaf-197	407	8	2015	DATE
gujaf-197	409	1	31(2	CARDINAL
gujaf-197	409	2	661–674	CARDINAL
gujaf-197	410	1	s. o.	PERSON
gujaf-197	410	2	jatmiko	PERSON
gujaf-197	410	3	d. p.	ORG
gujaf-197	410	4	s. (2018	ORG
gujaf-197	411	1	nigerian	NORP
gujaf-197	412	1	international journal of economics	ORG
gujaf-197	412	2	6(1	CARDINAL
gujaf-197	412	3	1–14	CARDINAL