id	sid	eid	entity	type
gujaf-198	1	1	gusau journal of accounting	ORG
gujaf-198	1	2	4	CARDINAL
gujaf-198	1	3	1	CARDINAL
gujaf-198	1	4	april	DATE
gujaf-198	1	5	2023	CARDINAL
gujaf-198	1	6	2756-665x	CARDINAL
gujaf-198	1	7	social sciences	ORG
gujaf-198	1	8	federal university gusau	ORG
gujaf-198	1	9	zamfara state	GPE
gujaf-198	1	10	gusau journal of accounting	ORG
gujaf-198	1	11	4	CARDINAL
gujaf-198	1	12	1, april	DATE
gujaf-198	1	13	2023 ii	CARDINAL
gujaf-198	1	14	4	CARDINAL
gujaf-198	1	15	1 april	DATE
gujaf-198	1	16	2023	CARDINAL
gujaf-198	1	17	2756-665x	CARDINAL
gujaf-198	1	18	social sciences	ORG
gujaf-198	1	19	federal university gusau	ORG
gujaf-198	1	20	zamfara state	GPE
gujaf-198	2	1	ahmadu bello university press limited	ORG
gujaf-198	2	2	zaria kaduna	PERSON
gujaf-198	2	3	nigeria	GPE
gujaf-198	3	1	08065949711	CARDINAL
gujaf-198	3	2	069-879121	CARDINAL
gujaf-198	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-198	4	2	4	CARDINAL
gujaf-198	4	3	1, april	DATE
gujaf-198	4	4	2023	CARDINAL
gujaf-198	6	1	muhammad mustapha	PERSON
gujaf-198	6	2	ahmadu bello university	ORG
gujaf-198	6	3	zaria	PERSON
gujaf-198	6	4	kaduna state	GPE
gujaf-198	7	1	umar farouk	PERSON
gujaf-198	7	2	federal university gusau	ORG
gujaf-198	7	3	zamfara state	GPE
gujaf-198	8	1	modu kumshe department of accounting	ORG
gujaf-198	8	2	university of maiduguri	ORG
gujaf-198	8	3	borno	GPE
gujaf-198	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-198	9	2	paul university	ORG
gujaf-198	10	1	prof kabir tahir hamid	PERSON
gujaf-198	10	2	bayero university	ORG
gujaf-198	10	3	kano	ORG
gujaf-198	11	1	prof	PERSON
gujaf-198	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-198	12	2	university of jos	ORG
gujaf-198	13	1	clifford ofurum department of accounting	ORG
gujaf-198	13	2	university of portharcourt	ORG
gujaf-198	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-198	15	2	ahmadu bello university	ORG
gujaf-198	15	3	zaria	PERSON
gujaf-198	16	1	prof	PERSON
gujaf-198	17	1	yusuf	PERSON
gujaf-198	18	1	b. rahman	PERSON
gujaf-198	18	2	lagos state university	ORG
gujaf-198	19	1	gusau journal of accounting	ORG
gujaf-198	19	2	4	CARDINAL
gujaf-198	19	3	1, april	DATE
gujaf-198	19	4	2023	CARDINAL
gujaf-198	20	1	suleiman a. s. aruwa	PERSON
gujaf-198	20	2	nasarawa state university	ORG
gujaf-198	20	3	keffi	GPE
gujaf-198	22	1	muhammad junaidu	PERSON
gujaf-198	22	2	kurawa department of accounting	ORG
gujaf-198	22	3	university kano	ORG
gujaf-198	24	1	muhammad habibu sabari department	PERSON
gujaf-198	24	2	ahmadu bello university	ORG
gujaf-198	24	3	zaria	PERSON
gujaf-198	24	4	prof	PERSON
gujaf-198	25	1	okpanachi joshua department of accounting	ORG
gujaf-198	25	2	nigerian defence academy	ORG
gujaf-198	25	3	kaduna	GPE
gujaf-198	26	1	hassan ibrahim department	PERSON
gujaf-198	26	2	ibb university	ORG
gujaf-198	26	3	niger state	GPE
gujaf-198	27	1	prof	PERSON
gujaf-198	28	1	mary okwo department of accounting	ORG
gujaf-198	28	2	enugu state university of science and technology	ORG
gujaf-198	30	1	aminu isah department of accounting	ORG
gujaf-198	30	2	bayero university	ORG
gujaf-198	30	3	kano	ORG
gujaf-198	31	1	prof	PERSON
gujaf-198	32	1	ahmadu bello department of accounting	ORG
gujaf-198	32	2	ahmadu bello university	ORG
gujaf-198	32	3	zaria	PERSON
gujaf-198	33	1	prof	PERSON
gujaf-198	34	1	musa yelwa abubakar department	PERSON
gujaf-198	34	2	usmanu danfodiyo university	ORG
gujaf-198	34	3	sokoto state	ORG
gujaf-198	35	1	prof	ORG
gujaf-198	36	1	salisu abubakar department of accounting	ORG
gujaf-198	36	2	ahmadu bello university	ORG
gujaf-198	36	3	zaria	PERSON
gujaf-198	36	4	kaduna state	GPE
gujaf-198	37	1	isaq	PERSON
gujaf-198	37	2	samaila department of accounting	ORG
gujaf-198	37	3	bayero university	ORG
gujaf-198	38	1	fatima	PERSON
gujaf-198	38	2	university of maiduguri	ORG
gujaf-198	38	3	borno	GPE
gujaf-198	39	1	sunusi sa'ad	PERSON
gujaf-198	39	2	ahmad gusau journal of accounting	ORG
gujaf-198	39	3	4	CARDINAL
gujaf-198	39	4	1, april	DATE
gujaf-198	39	5	2023	CARDINAL
gujaf-198	39	6	dutse	GPE
gujaf-198	39	7	jigawa state	GPE
gujaf-198	40	1	nasiru a. ka’oje	PERSON
gujaf-198	40	2	usmanu danfodiyo university	ORG
gujaf-198	40	3	sokoto	PERSON
gujaf-198	41	1	aminu abdullahi department of accounting	ORG
gujaf-198	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-198	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-198	42	2	nigerian defence academy	ORG
gujaf-198	42	3	kaduna state	GPE
gujaf-198	43	1	dr.	PERSON
gujaf-198	43	2	saidu adamu department of accounting	ORG
gujaf-198	44	1	dr.	PERSON
gujaf-198	44	2	nasiru yunusa department	PERSON
gujaf-198	44	3	ahmadu bello university	ORG
gujaf-198	44	4	zaria	PERSON
gujaf-198	45	1	aisha	PERSON
gujaf-198	45	2	muhammad department	PERSON
gujaf-198	45	3	ahmadu bello university	ORG
gujaf-198	45	4	zaria	PERSON
gujaf-198	46	1	lawal muhammad	PERSON
gujaf-198	46	2	ahmadu bello university	ORG
gujaf-198	46	3	zaria	PERSON
gujaf-198	47	1	farouk	PERSON
gujaf-198	47	2	american university of nigeria	ORG
gujaf-198	47	3	yola	ORG
gujaf-198	48	1	bashir umar farouk	PERSON
gujaf-198	48	2	federal university gusau	ORG
gujaf-198	48	3	zamfara state	GPE
gujaf-198	49	1	dr emmanuel omokhuale department	PERSON
gujaf-198	49	2	federal university gusau	ORG
gujaf-198	50	1	state gusau journal of accounting	ORG
gujaf-198	50	2	4	CARDINAL
gujaf-198	50	3	1, april	DATE
gujaf-198	50	4	2023	CARDINAL
gujaf-198	51	1	kabiru isah	PERSON
gujaf-198	51	2	bayero university kano	ORG
gujaf-198	52	1	bashir	PERSON
gujaf-198	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-198	52	3	sokoto state	ORG
gujaf-198	54	1	muhammad tanko	PERSON
gujaf-198	54	2	kaduna state university	ORG
gujaf-198	54	3	kaduna	GPE
gujaf-198	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-198	55	2	sokoto state	ORG
gujaf-198	57	1	aliyu sulaiman kantudu	PERSON
gujaf-198	57	2	university kano	ORG
gujaf-198	58	1	usman muhammad adam	PERSON
gujaf-198	58	2	federal university gusau	ORG
gujaf-198	58	3	zamfara state	GPE
gujaf-198	59	1	gusau journal of accounting	ORG
gujaf-198	59	2	4	CARDINAL
gujaf-198	59	3	1, april	DATE
gujaf-198	59	4	2023	CARDINAL
gujaf-198	59	5	gusau journal of accounting	ORG
gujaf-198	60	1	two	CARDINAL
gujaf-198	60	2	april and october annually	DATE
gujaf-198	61	1	the department of accounting	ORG
gujaf-198	61	2	social sciences	ORG
gujaf-198	61	3	federal university gusau	ORG
gujaf-198	61	4	zamfara state	GPE
gujaf-198	61	5	nigeria	GPE
gujaf-198	61	6	islamic finance	ORG
gujaf-198	61	7	islamic	NORP
gujaf-198	62	1	english	LANGUAGE
gujaf-198	63	1	more than 15	CARDINAL
gujaf-198	63	2	a4	ORG
gujaf-198	63	3	1.5	CARDINAL
gujaf-198	63	4	12	CARDINAL
gujaf-198	64	1	25 percent	PERCENT
gujaf-198	65	1	5000	CARDINAL
gujaf-198	65	2	more than 250	CARDINAL
gujaf-198	65	3	four	CARDINAL
gujaf-198	66	1	apa 7th	PRODUCT
gujaf-198	67	1	4	CARDINAL
gujaf-198	67	2	1, april	DATE
gujaf-198	67	3	2023	CARDINAL
gujaf-198	71	1	fcmb	PERSON
gujaf-198	71	2	7278465011	DATE
gujaf-198	71	3	gusau journal of accounting	ORG
gujaf-198	71	4	federal university gusau	ORG
gujaf-198	71	5	zamfara state	GPE
gujaf-198	73	1	+2348069393824	DATE
gujaf-198	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-198	73	3	4	CARDINAL
gujaf-198	73	4	1, april	DATE
gujaf-198	73	5	2023	CARDINAL
gujaf-198	73	6	nigeria	GPE
gujaf-198	73	7	benjamin gwabin joseph	PERSON
gujaf-198	73	8	abdullahi phd	PERSON
gujaf-198	73	9	benjamin kumai gugong phd	PERSON
gujaf-198	73	10	1	CARDINAL
gujaf-198	73	11	nigeria	GPE
gujaf-198	73	12	abubakar umar 18	PERSON
gujaf-198	73	13	nigeria	GPE
gujaf-198	73	14	abdullahi ahmed phd	PERSON
gujaf-198	73	15	zakari usman	PERSON
gujaf-198	73	16	35	CARDINAL
gujaf-198	73	17	nigerian	NORP
gujaf-198	73	18	muhammed alhaji abubakar	PERSON
gujaf-198	73	19	nordin phd	PERSON
gujaf-198	73	20	abubakar hamisu	PERSON
gujaf-198	73	21	umar 54 board	ORG
gujaf-198	73	22	nigeria	GPE
gujaf-198	73	23	isah	PERSON
gujaf-198	73	24	phd	PERSON
gujaf-198	73	25	ahmed bello phd	PERSON
gujaf-198	74	1	75	CARDINAL
gujaf-198	74	2	nigeria shehu usman hassan	LOC
gujaf-198	74	3	bello sabo	PERSON
gujaf-198	74	4	ismai'l idris	PERSON
gujaf-198	74	5	idris ahmed aliyu	PERSON
gujaf-198	75	1	96	CARDINAL
gujaf-198	75	2	lafia nasarawa state	ORG
gujaf-198	75	3	nigeria	GPE
gujaf-198	75	4	ahmed mohammed yahaya	PERSON
gujaf-198	75	5	babatunde joseph kolawole	PERSON
gujaf-198	75	6	bello surajudeen oyeleke	ORG
gujaf-198	75	7	121	CARDINAL
gujaf-198	75	8	nigeria	GPE
gujaf-198	75	9	atanda	NORP
gujaf-198	75	10	mohamad ali abdul-hamid	PERSON
gujaf-198	75	11	salami suleiman	PERSON
gujaf-198	75	12	salam mudathir	PERSON
gujaf-198	75	13	135	CARDINAL
gujaf-198	75	14	4	CARDINAL
gujaf-198	75	15	1, april	DATE
gujaf-198	75	16	2023	CARDINAL
gujaf-198	75	17	nigeria	GPE
gujaf-198	75	18	151	CARDINAL
gujaf-198	75	19	sani abdulrahman bala	PERSON
gujaf-198	75	20	jamilu jibril	PERSON
gujaf-198	75	21	nigeria	GPE
gujaf-198	75	22	171	CARDINAL
gujaf-198	75	23	abdulrahman bala	PERSON
gujaf-198	75	24	umar salim ibrahim	PERSON
gujaf-198	75	25	samaila dannana risk committee	ORG
gujaf-198	75	26	nigeria	GPE
gujaf-198	75	27	najib abbas	PERSON
gujaf-198	75	28	kabiru isa	PERSON
gujaf-198	75	29	naja’atu bala 192	PERSON
gujaf-198	75	30	nigeria	GPE
gujaf-198	75	31	ahmad muhammad ahmad	PERSON
gujaf-198	75	32	lubabah mansur kwanbo	PERSON
gujaf-198	75	33	ph.d	NORP
gujaf-198	75	34	shehu usman hassan	PERSON
gujaf-198	75	35	ph.d	NORP
gujaf-198	76	1	musa suleiman umar	PERSON
gujaf-198	76	2	ph.d	NORP
gujaf-198	77	1	216	CARDINAL
gujaf-198	77	2	nigeria	GPE
gujaf-198	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-198	77	4	lawal mohammed	PERSON
gujaf-198	77	5	ph.d	NORP
gujaf-198	77	6	ahmed bello	PERSON
gujaf-198	77	7	ph.d	NORP
gujaf-198	78	1	umar farouk	PERSON
gujaf-198	78	2	237	CARDINAL
gujaf-198	78	3	nigerian	NORP
gujaf-198	78	4	daniel gbadebo	PERSON
gujaf-198	78	5	254	CARDINAL
gujaf-198	78	6	nigeria	GPE
gujaf-198	79	1	daniel gbadebo	PERSON
gujaf-198	79	2	275	CARDINAL
gujaf-198	79	3	gusau journal of accounting	ORG
gujaf-198	79	4	4	CARDINAL
gujaf-198	79	5	1, april	DATE
gujaf-198	79	6	2023 18	DATE
gujaf-198	79	7	nigeria	GPE
gujaf-198	79	8	abubakar umar department of	ORG
gujaf-198	79	9	yusuf maitama sule university	PERSON
gujaf-198	79	10	kano abubakar2235@gmail.com	ORG
gujaf-198	85	1	102	CARDINAL
gujaf-198	86	1	30	CARDINAL
gujaf-198	86	2	the year 2011 to 2020	DATE
gujaf-198	87	1	tobin	ORG
gujaf-198	87	2	mps	PERSON
gujaf-198	92	1	mps	PERSON
gujaf-198	93	1	io	ORG
gujaf-198	96	1	1	CARDINAL
gujaf-198	96	2	putu et al	PERSON
gujaf-198	97	1	2014	DATE
gujaf-198	100	1	ibrahim	PERSON
gujaf-198	100	2	2020	DATE
gujaf-198	101	1	al.	GPE
gujaf-198	101	2	2017	DATE
gujaf-198	102	1	mailto:abubakar2235@gmail.com gusau journal of accounting	ORG
gujaf-198	102	2	4	CARDINAL
gujaf-198	102	3	1, april	DATE
gujaf-198	102	4	2023 19	DATE
gujaf-198	105	1	kehinde & abiola	ORG
gujaf-198	105	2	2001	DATE
gujaf-198	106	1	io	ORG
gujaf-198	106	2	2010	DATE
gujaf-198	106	3	subramaniam et al.	PERSON
gujaf-198	106	4	2011	DATE
gujaf-198	106	5	subramaniam	PERSON
gujaf-198	106	6	shaiban	ORG
gujaf-198	106	7	2011	DATE
gujaf-198	107	1	jones	PERSON
gujaf-198	107	2	sharma	ORG
gujaf-198	107	3	2001	DATE
gujaf-198	108	1	myers	ORG
gujaf-198	108	2	1977	DATE
gujaf-198	109	1	smith & watts	ORG
gujaf-198	109	2	1992	DATE
gujaf-198	110	1	io	LOC
gujaf-198	110	2	brigham & houston	ORG
gujaf-198	110	3	2016	DATE
gujaf-198	112	1	myers & majluf	ORG
gujaf-198	112	2	1984	DATE
gujaf-198	113	1	jensen	PERSON
gujaf-198	113	2	1986	DATE
gujaf-198	113	3	io	ORG
gujaf-198	116	1	2016	DATE
gujaf-198	116	2	2017	DATE
gujaf-198	116	3	anton	ORG
gujaf-198	116	4	2017	DATE
gujaf-198	116	5	2020	DATE
gujaf-198	117	1	2015	DATE
gujaf-198	117	2	rehman	PERSON
gujaf-198	117	3	2016	DATE
gujaf-198	117	4	2020	DATE
gujaf-198	119	1	io	LOC
gujaf-198	119	2	yustisiana	ORG
gujaf-198	119	3	2017	CARDINAL
gujaf-198	121	1	more than 63%	PERCENT
gujaf-198	121	2	nigerian	NORP
gujaf-198	121	3	2020	DATE
gujaf-198	123	1	annual	DATE
gujaf-198	123	2	4	CARDINAL
gujaf-198	123	3	1, april	DATE
gujaf-198	123	4	2023 20	DATE
gujaf-198	123	5	the nigerian stock exchange	ORG
gujaf-198	123	6	nigerian exchange group	ORG
gujaf-198	123	7	between the years 2011 to 2020	DATE
gujaf-198	123	8	only about 56%	PERCENT
gujaf-198	123	9	nigeria	GPE
gujaf-198	124	1	only 30	CARDINAL
gujaf-198	124	2	seven	CARDINAL
gujaf-198	124	3	the ten years	DATE
gujaf-198	125	1	2017	CARDINAL
gujaf-198	127	1	2	CARDINAL
gujaf-198	127	2	miller	ORG
gujaf-198	127	3	modigliani	ORG
gujaf-198	127	4	1961	DATE
gujaf-198	129	1	1992	DATE
gujaf-198	133	1	farrukh et al.	PERSON
gujaf-198	133	2	2017	DATE
gujaf-198	136	1	2016	CARDINAL
gujaf-198	136	2	al	ORG
gujaf-198	137	1	2021	CARDINAL
gujaf-198	137	2	81	CARDINAL
gujaf-198	137	3	nigerian	NORP
gujaf-198	138	1	anton	PERSON
gujaf-198	138	2	2016	DATE
gujaf-198	138	3	63	CARDINAL
gujaf-198	138	4	romanian	NORP
gujaf-198	139	1	2017	CARDINAL
gujaf-198	139	2	44	CARDINAL
gujaf-198	141	1	2021	CARDINAL
gujaf-198	141	2	nigerian	NORP
gujaf-198	142	1	nigeria	GPE
gujaf-198	142	2	lawrence et al	PERSON
gujaf-198	143	1	2021	CARDINAL
gujaf-198	144	1	2015	CARDINAL
gujaf-198	144	2	10	CARDINAL
gujaf-198	144	3	2020	DATE
gujaf-198	144	4	11	CARDINAL
gujaf-198	144	5	the influence gusau journal of accounting	ORG
gujaf-198	144	6	4	CARDINAL
gujaf-198	144	7	1, april	DATE
gujaf-198	144	8	2023 21	DATE
gujaf-198	144	9	indonesia	GPE
gujaf-198	145	1	2020	DATE
gujaf-198	145	2	500	CARDINAL
gujaf-198	146	1	2022	CARDINAL
gujaf-198	146	2	30	CARDINAL
gujaf-198	146	3	indonesian	NORP
gujaf-198	150	1	io	FAC
gujaf-198	154	1	2014	DATE
gujaf-198	155	1	titman	PERSON
gujaf-198	155	2	2011	DATE
gujaf-198	155	3	io	FAC
gujaf-198	156	1	io	LOC
gujaf-198	157	1	io	LOC
gujaf-198	158	1	watts	GPE
gujaf-198	158	2	1992	DATE
gujaf-198	159	1	abbott	GPE
gujaf-198	159	2	2001	DATE
gujaf-198	160	1	io	LOC
gujaf-198	161	1	abor	ORG
gujaf-198	161	2	2010	DATE
gujaf-198	161	3	io	FAC
gujaf-198	162	1	subramaniam et al	PERSON
gujaf-198	162	2	2011	DATE
gujaf-198	162	3	409	CARDINAL
gujaf-198	162	4	malaysia	GPE
gujaf-198	164	1	2015	CARDINAL
gujaf-198	164	2	io	FAC
gujaf-198	164	3	88	CARDINAL
gujaf-198	164	4	iranian	NORP
gujaf-198	165	1	al	ORG
gujaf-198	166	1	2017	CARDINAL
gujaf-198	166	2	14	CARDINAL
gujaf-198	166	3	indonesian	NORP
gujaf-198	166	4	gusau journal of accounting	ORG
gujaf-198	166	5	4	CARDINAL
gujaf-198	166	6	1, april	DATE
gujaf-198	166	7	2023 22	DATE
gujaf-198	166	8	io	FAC
gujaf-198	166	9	al.	GPE
gujaf-198	166	10	2014	DATE
gujaf-198	167	1	yustisiana	PERSON
gujaf-198	167	2	2017	CARDINAL
gujaf-198	167	3	io	LOC
gujaf-198	168	1	io	FAC
gujaf-198	169	1	2020	DATE
gujaf-198	169	2	io	FAC
gujaf-198	171	1	3	CARDINAL
gujaf-198	171	2	nigeria	GPE
gujaf-198	172	1	annual	DATE
gujaf-198	172	2	the years 2011 through 2020	DATE
gujaf-198	173	1	1	CARDINAL
gujaf-198	173	2	the nigerian stock exchange	ORG
gujaf-198	173	3	later than january 1, 2011	DATE
gujaf-198	173	4	2	CARDINAL
gujaf-198	173	5	at least seven	CARDINAL
gujaf-198	173	6	7) years	DATE
gujaf-198	174	1	less than 7 years	DATE
gujaf-198	175	1	30	CARDINAL
gujaf-198	175	2	10 years	DATE
gujaf-198	176	1	300	CARDINAL
gujaf-198	178	1	2020	DATE
gujaf-198	178	2	2021	CARDINAL
gujaf-198	179	1	tobin	PERSON
gujaf-198	180	1	oniyama et al	PERSON
gujaf-198	181	1	2021	CARDINAL
gujaf-198	181	2	three	CARDINAL
gujaf-198	181	3	4	CARDINAL
gujaf-198	181	4	1, april	DATE
gujaf-198	181	5	2023 23	CARDINAL
gujaf-198	182	1	nasir et al	GPE
gujaf-198	183	1	2020	DATE
gujaf-198	184	1	three	CARDINAL
gujaf-198	185	1	2020	DATE
gujaf-198	186	1	2020	DATE
gujaf-198	187	1	1	CARDINAL
gujaf-198	187	2	2	CARDINAL
gujaf-198	193	1	1	CARDINAL
gujaf-198	199	1	……………………………………	PRODUCT
gujaf-198	200	1	3	CARDINAL
gujaf-198	201	1	……………………………………	PRODUCT
gujaf-198	203	1	158	CARDINAL
gujaf-198	203	2	2011	DATE
gujaf-198	203	3	10	CARDINAL
gujaf-198	203	4	48	CARDINAL
gujaf-198	203	5	less than 7	CARDINAL
gujaf-198	203	6	58	CARDINAL
gujaf-198	203	7	12	CARDINAL
gujaf-198	203	8	30	CARDINAL
gujaf-198	203	9	2011	DATE
gujaf-198	203	10	2020	DATE
gujaf-198	203	11	10yrs	CARDINAL
gujaf-198	203	12	300	CARDINAL
gujaf-198	203	13	2023	CARDINAL
gujaf-198	203	14	4	CARDINAL
gujaf-198	203	15	1, april	DATE
gujaf-198	203	16	2023 24	DATE
gujaf-198	203	17	tobin	ORG
gujaf-198	204	1	2015	CARDINAL
gujaf-198	204	2	mps	PERSON
gujaf-198	204	3	oniyama et al	PERSON
gujaf-198	205	1	2021	CARDINAL
gujaf-198	205	2	oniyama et al	PERSON
gujaf-198	206	1	2021	CARDINAL
gujaf-198	206	2	2022	CARDINAL
gujaf-198	206	3	mps oniyama et al	PERSON
gujaf-198	207	1	2021	CARDINAL
gujaf-198	207	2	assetst2	ORG
gujaf-198	207	3	assetst1	ORG
gujaf-198	207	4	2020	DATE
gujaf-198	208	1	2020	DATE
gujaf-198	209	1	2020	DATE
gujaf-198	209	2	2020	DATE
gujaf-198	209	3	2023	CARDINAL
gujaf-198	209	4	mps dps dpr dy io	PERSON
gujaf-198	209	5	300 300 300 300 300 300 300	MONEY
gujaf-198	209	6	1.372	CARDINAL
gujaf-198	209	7	1.704	MONEY
gujaf-198	209	8	2.110	MONEY
gujaf-198	209	9	0.007	CARDINAL
gujaf-198	209	10	0.00	CARDINAL
gujaf-198	209	11	1.000	CARDINAL
gujaf-198	209	12	232.98	CARDINAL
gujaf-198	209	13	1.473 0.117 0.127	MONEY
gujaf-198	209	14	2023	CARDINAL
gujaf-198	209	15	4	CARDINAL
gujaf-198	209	16	1, april	DATE
gujaf-198	209	17	2023 25	DATE
gujaf-198	209	18	mps dps dpr dy io	PERSON
gujaf-198	209	19	mps dps dpr dy ios	PERSON
gujaf-198	209	20	1.000	CARDINAL
gujaf-198	209	21	0.5620	MONEY
gujaf-198	209	22	0.0641	MONEY
gujaf-198	209	23	1.000	CARDINAL
gujaf-198	209	24	0.5657 0.1708	PERSON
gujaf-198	209	25	1.000 0.2276	CARDINAL
gujaf-198	209	26	0.5008 0.1491 -.2004	QUANTITY
gujaf-198	209	27	1.000	CARDINAL
gujaf-198	209	28	0.3816	MONEY
gujaf-198	209	29	0.0568	CARDINAL
gujaf-198	209	30	0.0982 1.000	CARDINAL
gujaf-198	209	31	0.3024 1.00	CARDINAL
gujaf-198	209	32	1.00	CARDINAL
gujaf-198	209	33	1.00 1.42 1.26	CARDINAL
gujaf-198	209	34	1.56 1.08 1.24	CARDINAL
gujaf-198	209	35	2023	CARDINAL
gujaf-198	210	1	1.371967	GPE
gujaf-198	211	1	nigeria	GPE
gujaf-198	211	2	1.37	CARDINAL
gujaf-198	212	1	1.255198	CARDINAL
gujaf-198	212	2	0.33	CARDINAL
gujaf-198	212	3	4.99	CARDINAL
gujaf-198	213	1	mps	PERSON
gujaf-198	213	2	2.11	CARDINAL
gujaf-198	213	3	232.98	CARDINAL
gujaf-198	214	1	66.91101	CARDINAL
gujaf-198	216	1	0.08 to 11	CARDINAL
gujaf-198	216	2	0.08	CARDINAL
gujaf-198	216	3	11	CARDINAL
gujaf-198	217	1	2.118467	CARDINAL
gujaf-198	217	2	3.053724	CARDINAL
gujaf-198	218	1	0	CARDINAL
gujaf-198	218	2	0.006865	CARDINAL
gujaf-198	219	1	dpr	PERSON
gujaf-198	219	2	0.5857307	CARDINAL
gujaf-198	219	3	1.472727	CARDINAL
gujaf-198	220	1	0.050669	GPE
gujaf-198	220	2	0.1166667	CARDINAL
gujaf-198	220	3	0.0317097	CARDINAL
gujaf-198	221	1	0.1081419	CARDINAL
gujaf-198	222	1	11%	PERCENT
gujaf-198	223	1	0.3511082	CARDINAL
gujaf-198	223	2	0.118713	CARDINAL
gujaf-198	224	1	24.21	CARDINAL
gujaf-198	224	2	1.704	CARDINAL
gujaf-198	227	1	mps	PERSON
gujaf-198	228	1	mps	PERSON
gujaf-198	228	2	io	LOC
gujaf-198	228	3	io	ORG
gujaf-198	228	4	mps	PERSON
gujaf-198	229	1	0.8	CARDINAL
gujaf-198	231	1	gusau journal of accounting	ORG
gujaf-198	231	2	4	CARDINAL
gujaf-198	231	3	1, april	DATE
gujaf-198	231	4	2023 26	DATE
gujaf-198	234	1	less than 5%	PERCENT
gujaf-198	235	1	more than 5%	PERCENT
gujaf-198	236	1	wooldridge	PERSON
gujaf-198	236	2	less than 5%	PERCENT
gujaf-198	238	1	2018	DATE
gujaf-198	239	1	chi2	ORG
gujaf-198	239	2	first	ORDINAL
gujaf-198	239	3	185.37	CARDINAL
gujaf-198	239	4	0.0000	CARDINAL
gujaf-198	244	1	dpr	ORG
gujaf-198	246	1	2015	DATE
gujaf-198	247	1	2020	DATE
gujaf-198	251	1	more than 5%	PERCENT
gujaf-198	253	1	1%	PERCENT
gujaf-198	253	2	11.8%	PERCENT
gujaf-198	254	1	second	ORDINAL
gujaf-198	254	2	less than 5%	PERCENT
gujaf-198	255	1	mps	PERSON
gujaf-198	256	1	2021	CARDINAL
gujaf-198	257	1	dpr	PERSON
gujaf-198	257	2	more than 5%	PERCENT
gujaf-198	258	1	mps	PERSON
gujaf-198	259	1	mps	PERSON
gujaf-198	259	2	gusau journal of accounting	ORG
gujaf-198	259	3	4	CARDINAL
gujaf-198	259	4	1, april	DATE
gujaf-198	259	5	2023 27	DATE
gujaf-198	260	1	more than 5%	PERCENT
gujaf-198	261	1	2019	CARDINAL
gujaf-198	263	1	mps	PERSON
gujaf-198	264	1	mps	PERSON
gujaf-198	265	1	farruk	NORP
gujaf-198	266	1	2017	CARDINAL
gujaf-198	267	1	mps	PERSON
gujaf-198	267	2	mps	PERSON
gujaf-198	268	1	3.640	CARDINAL
gujaf-198	268	2	1%	PERCENT
gujaf-198	268	3	5%	PERCENT
gujaf-198	268	4	10%	PERCENT
gujaf-198	269	1	3	CARDINAL
gujaf-198	269	2	tobin	PERSON
gujaf-198	269	3	mps	PERSON
gujaf-198	269	4	wald	ORG
gujaf-198	269	5	wooldridge	PERSON
gujaf-198	270	1	4.403	CARDINAL
gujaf-198	270	2	185.37	CARDINAL
gujaf-198	271	1	19.392	CARDINAL
gujaf-198	271	2	3249.24	CARDINAL
gujaf-198	271	3	15.94	CARDINAL
gujaf-198	271	4	45.001	CARDINAL
gujaf-198	272	1	0.002 0.000 0.873	MONEY
gujaf-198	272	2	0.0000	MONEY
gujaf-198	272	3	2023	CARDINAL
gujaf-198	272	4	io	ORG
gujaf-198	272	5	mps	PERSON
gujaf-198	274	1	mps	PERSON
gujaf-198	276	1	gusau journal of accounting	ORG
gujaf-198	277	1	4	CARDINAL
gujaf-198	277	2	1, april	DATE
gujaf-198	277	3	2023 28	DATE
gujaf-198	277	4	2018	DATE
gujaf-198	279	1	0.1832	CARDINAL
gujaf-198	280	1	dpr	ORG
gujaf-198	280	2	1.0395	CARDINAL
gujaf-198	281	1	2015	DATE
gujaf-198	281	2	2020	DATE
gujaf-198	283	1	io	ORG
gujaf-198	283	2	0.876	CARDINAL
gujaf-198	285	1	io	ORG
gujaf-198	286	1	io	LOC
gujaf-198	286	2	dy_io	NORP
gujaf-198	286	3	6.5672	CARDINAL
gujaf-198	287	1	more than 0.005	CARDINAL
gujaf-198	288	1	io	ORG
gujaf-198	289	1	three	CARDINAL
gujaf-198	290	1	fourth	ORDINAL
gujaf-198	290	2	mps	PERSON
gujaf-198	291	1	19.4749	CARDINAL
gujaf-198	291	2	mps	PERSON
gujaf-198	292	1	more than 0.005	CARDINAL
gujaf-198	293	1	io	ORG
gujaf-198	293	2	4.4810	MONEY
gujaf-198	293	3	more than 0.005	CARDINAL
gujaf-198	294	1	31.9062	CARDINAL
gujaf-198	294	2	157.1166	CARDINAL
gujaf-198	294	3	dy_io	GPE
gujaf-198	294	4	mps	PERSON
gujaf-198	295	1	io	ORG
gujaf-198	296	1	mps	PERSON
gujaf-198	296	2	3.6742	CARDINAL
gujaf-198	296	3	11.3735	CARDINAL
gujaf-198	297	1	0.1849	CARDINAL
gujaf-198	298	1	gusau journal of accounting	ORG
gujaf-198	298	2	4	CARDINAL
gujaf-198	298	3	1, april	DATE
gujaf-198	298	4	2023 29	DATE
gujaf-198	298	5	tobin	PERSON
gujaf-198	298	6	mps	PERSON
gujaf-198	298	7	dy_io	NORP
gujaf-198	298	8	wald	ORG
gujaf-198	298	9	wooldridge	PERSON
gujaf-198	299	1	4.4508	CARDINAL
gujaf-198	299	2	1.0395 -17.0431 -0.4579 -0.2079 -0.4530	DATE
gujaf-198	300	1	6.5672	CARDINAL
gujaf-198	301	1	40.42 2513.09 56.509	MONEY
gujaf-198	302	1	19.4749	CARDINAL
gujaf-198	302	2	4.4810	CARDINAL
gujaf-198	302	3	31.9062	CARDINAL
gujaf-198	302	4	157.1166	CARDINAL
gujaf-198	302	5	0.002 0.000	MONEY
gujaf-198	303	1	2023	CARDINAL
gujaf-198	303	2	nigeria	GPE
gujaf-198	303	3	io	ORG
gujaf-198	304	1	tobin	PERSON
gujaf-198	306	1	mps	PERSON
gujaf-198	307	1	nigeria	GPE
gujaf-198	308	1	nigeria	GPE
gujaf-198	309	1	io	FAC
gujaf-198	310	1	four	CARDINAL
gujaf-198	312	1	gusau journal of accounting	ORG
gujaf-198	312	2	4	CARDINAL
gujaf-198	312	3	1, april	DATE
gujaf-198	312	4	2023 30	DATE
gujaf-198	312	5	abbott	GPE
gujaf-198	312	6	l.	GPE
gujaf-198	312	7	2001	DATE
gujaf-198	314	1	31	CARDINAL
gujaf-198	315	1	abor	ORG
gujaf-198	315	2	j., & bokpin	ORG
gujaf-198	315	3	g. a.	PERSON
gujaf-198	315	4	2010	DATE
gujaf-198	317	1	180	CARDINAL
gujaf-198	318	1	akhmadi	PERSON
gujaf-198	318	2	a., & januarsi	ORG
gujaf-198	318	3	2021	CARDINAL
gujaf-198	319	1	indonesian	NORP
gujaf-198	319	2	sri)-kehati	ORG
gujaf-198	320	1	9(163	CARDINAL
gujaf-198	320	2	1-23	CARDINAL
gujaf-198	321	1	alkurdi, a., & mardini	PERSON
gujaf-198	321	2	g. h.	PERSON
gujaf-198	321	3	2020	DATE
gujaf-198	322	1	jordan	GPE
gujaf-198	323	1	18(4	CARDINAL
gujaf-198	323	2	795-812	CARDINAL
gujaf-198	325	1	2016	CARDINAL
gujaf-198	326	1	kenya	GPE
gujaf-198	327	1	university of nairobi	ORG
gujaf-198	328	1	andaswari	GPE
gujaf-198	328	2	s.	PERSON
gujaf-198	328	3	h., & iskandar	ORG
gujaf-198	328	4	2017	CARDINAL
gujaf-198	330	1	81-88	DATE
gujaf-198	331	1	balikpapan	GPE
gujaf-198	331	2	atlantis	PRODUCT
gujaf-198	332	1	anton	PERSON
gujaf-198	332	2	s. g.	PERSON
gujaf-198	332	3	2017	CARDINAL
gujaf-198	333	1	romanian	NORP
gujaf-198	334	1	journal of public administration	ORG
gujaf-198	334	2	107-112	CARDINAL
gujaf-198	335	1	n. n.	PERSON
gujaf-198	335	2	2021	CARDINAL
gujaf-198	336	1	nigeria	GPE
gujaf-198	337	1	international journal of research	ORG
gujaf-198	337	2	5(7	CARDINAL
gujaf-198	337	3	612-634	CARDINAL
gujaf-198	338	1	g. s.	PERSON
gujaf-198	338	2	2007	DATE
gujaf-198	339	1	new zealand	GPE
gujaf-198	340	1	journal of multinational financial management	ORG
gujaf-198	340	2	142	CARDINAL
gujaf-198	341	1	bon	ORG
gujaf-198	341	2	s. f., & hartoko	PERSON
gujaf-198	341	3	s.	PERSON
gujaf-198	341	4	2022	CARDINAL
gujaf-198	343	1	european journal of business and management research	ORG
gujaf-198	343	2	7(3	CARDINAL
gujaf-198	343	3	7	CARDINAL
gujaf-198	344	1	brigham	PERSON
gujaf-198	344	2	e. f., & houston	PERSON
gujaf-198	344	3	j. f.	PERSON
gujaf-198	344	4	2016	DATE
gujaf-198	345	1	14th	ORDINAL
gujaf-198	346	1	boston	GPE
gujaf-198	347	1	budagaga, a. (	PERSON
gujaf-198	347	2	2017	CARDINAL
gujaf-198	348	1	istanbul stock exchange	ORG
gujaf-198	349	1	international journal of economics	ORG
gujaf-198	349	2	7(2	CARDINAL
gujaf-198	349	3	370	CARDINAL
gujaf-198	350	1	gusau journal of accounting	ORG
gujaf-198	350	2	4	CARDINAL
gujaf-198	350	3	1, april	DATE
gujaf-198	350	4	2023 31	DATE
gujaf-198	350	5	j. r.	PERSON
gujaf-198	350	6	d., & mac colgan	ORG
gujaf-198	350	7	2005	DATE
gujaf-198	352	1	11(4	DATE
gujaf-198	352	2	645-660	CARDINAL
gujaf-198	353	1	dewiningrat	ORG
gujaf-198	353	2	a. i.	PERSON
gujaf-198	353	3	g. k.	PERSON
gujaf-198	353	4	2020	DATE
gujaf-198	355	1	american journal of humanities	ORG
gujaf-198	355	2	social sciences research	ORG
gujaf-198	355	3	4(1	CARDINAL
gujaf-198	355	4	4952	DATE
gujaf-198	356	1	ejem	PERSON
gujaf-198	356	2	c. a.	GPE
gujaf-198	356	3	u. g.	PERSON
gujaf-198	356	4	2019	DATE
gujaf-198	357	1	nigeria	GPE
gujaf-198	358	1	international journal of economics	ORG
gujaf-198	358	2	9(6	CARDINAL
gujaf-198	358	3	171	CARDINAL
gujaf-198	359	1	emeni	NORP
gujaf-198	359	2	f. k.	PERSON
gujaf-198	359	3	o. m.	PERSON
gujaf-198	359	4	2015	DATE
gujaf-198	360	1	nigeria	GPE
gujaf-198	361	1	3(4	CARDINAL
gujaf-198	361	2	15-29	CARDINAL
gujaf-198	362	1	farrukh	PERSON
gujaf-198	362	2	k.	PERSON
gujaf-198	362	3	irshad	GPE
gujaf-198	362	4	khawani	PERSON
gujaf-198	362	5	m. s.	PERSON
gujaf-198	362	6	ishaque, s., & ansari	ORG
gujaf-198	362	7	n. y.	PERSON
gujaf-198	362	8	2017	CARDINAL
gujaf-198	363	1	pakistan	GPE
gujaf-198	364	1	4(1	CARDINAL
gujaf-198	364	2	1-11	CARDINAL
gujaf-198	366	1	green	PERSON
gujaf-198	366	2	w.	PERSON
gujaf-198	366	3	2018	DATE
gujaf-198	367	1	8th	ORDINAL
gujaf-198	368	1	london	GPE
gujaf-198	368	2	pearson education	ORG
gujaf-198	369	1	hansda, s.	ORG
gujaf-198	369	2	sinha, a., & bandopadhyay	ORG
gujaf-198	369	3	2020	DATE
gujaf-198	371	1	sit journal of management	ORG
gujaf-198	371	2	10(2	DATE
gujaf-198	371	3	158	CARDINAL
gujaf-198	372	1	t., & sunardi	ORG
gujaf-198	372	2	2020	DATE
gujaf-198	374	1	finance & economics	ORG
gujaf-198	374	2	2(2	CARDINAL
gujaf-198	374	3	13	CARDINAL
gujaf-198	375	1	ibrahim	PERSON
gujaf-198	375	2	2020	DATE
gujaf-198	376	1	the nigerian stock exchange	ORG
gujaf-198	377	1	european journal of business and management	ORG
gujaf-198	377	2	124	CARDINAL
gujaf-198	378	1	jensen	PERSON
gujaf-198	378	2	m. c.	PERSON
gujaf-198	378	3	1986	DATE
gujaf-198	380	1	the american economic review	ORG
gujaf-198	380	2	76(2	CARDINAL
gujaf-198	380	3	323	CARDINAL
gujaf-198	381	1	jones	ORG
gujaf-198	381	2	s., & sharma	ORG
gujaf-198	381	3	r.	PERSON
gujaf-198	381	4	2001	DATE
gujaf-198	382	1	australian	NORP
gujaf-198	383	1	48	CARDINAL
gujaf-198	384	1	kallapur	GPE
gujaf-198	384	2	s., & trombley	ORG
gujaf-198	384	3	m. a.	PERSON
gujaf-198	384	4	1999	DATE
gujaf-198	386	1	505	CARDINAL
gujaf-198	387	1	kehinde	GPE
gujaf-198	387	2	j. s.	PERSON
gujaf-198	387	3	j. o.	PERSON
gujaf-198	387	4	2001	DATE
gujaf-198	389	1	lagos-nigeria:	ORG
gujaf-198	389	2	spring	DATE
gujaf-198	390	1	gusau journal of accounting	ORG
gujaf-198	390	2	4	CARDINAL
gujaf-198	390	3	1, april	DATE
gujaf-198	390	4	2023 32	DATE
gujaf-198	390	5	lawrence	PERSON
gujaf-198	390	6	e., kingsley	PERSON
gujaf-198	390	7	i.	PERSON
gujaf-198	390	8	2021	CARDINAL
gujaf-198	391	1	nigeria	GPE
gujaf-198	392	1	academic journal of digital economics	ORG
gujaf-198	392	2	9	CARDINAL
gujaf-198	392	3	9	CARDINAL
gujaf-198	393	1	b.	PERSON
gujaf-198	393	2	shala	GPE
gujaf-198	393	3	r.	NORP
gujaf-198	393	4	2014	DATE
gujaf-198	394	1	kosovo	GPE
gujaf-198	396	1	387-396	CARDINAL
gujaf-198	397	1	kosovo	GPE
gujaf-198	397	2	miller	ORG
gujaf-198	397	3	m. h., & modigliani	PERSON
gujaf-198	397	4	f.	PERSON
gujaf-198	397	5	1961	DATE
gujaf-198	399	1	journal of business	ORG
gujaf-198	399	2	34(4	CARDINAL
gujaf-198	399	3	411	CARDINAL
gujaf-198	400	1	w. s.	PERSON
gujaf-198	400	2	w. r.	PERSON
gujaf-198	400	3	2018	DATE
gujaf-198	402	1	de gruyter	PERSON
gujaf-198	402	2	http://dx.doi.org/10.5018/economics-ejournal.ja.2018-4	ORG
gujaf-198	403	1	myers	ORG
gujaf-198	403	2	s. c.	PERSON
gujaf-198	403	3	1977	DATE
gujaf-198	405	1	journal of financial economics	ORG
gujaf-198	405	2	5(2	DATE
gujaf-198	405	3	147	CARDINAL
gujaf-198	406	1	myers	ORG
gujaf-198	406	2	s., & majluf	ORG
gujaf-198	406	3	n.	PERSON
gujaf-198	406	4	1984	DATE
gujaf-198	408	1	13(2	CARDINAL
gujaf-198	408	2	187	CARDINAL
gujaf-198	409	1	m. m.	PERSON
gujaf-198	409	2	mas'ud	GPE
gujaf-198	409	3	m., junaid, a., & nur	PERSON
gujaf-198	409	4	a. n.	PERSON
gujaf-198	409	5	2020	DATE
gujaf-198	411	1	iosr journal of business and management	ORG
gujaf-198	411	2	22(11	CARDINAL
gujaf-198	411	3	08-31	DATE
gujaf-198	412	1	j. (	PERSON
gujaf-198	412	2	2019	DATE
gujaf-198	413	1	indonesian	NORP
gujaf-198	414	1	jurnal nusamba	PERSON
gujaf-198	414	2	3(1	CARDINAL
gujaf-198	414	3	151	CARDINAL
gujaf-198	415	1	okataria	ORG
gujaf-198	415	2	m., & alexanddro	ORG
gujaf-198	415	3	r.	PERSON
gujaf-198	415	4	2020	DATE
gujaf-198	416	1	covid-19	PERSON
gujaf-198	416	2	158	CARDINAL
gujaf-198	416	3	5th	ORDINAL
gujaf-198	416	4	2020	DATE
gujaf-198	418	1	348-352	CARDINAL
gujaf-198	419	1	bali	GPE
gujaf-198	420	1	v. c.	PERSON
gujaf-198	420	2	c. a.	GPE
gujaf-198	420	3	d. v.	PERSON
gujaf-198	420	4	2021	CARDINAL
gujaf-198	421	1	nigeria	GPE
gujaf-198	421	2	2014-2019	DATE
gujaf-198	422	1	9(1	CARDINAL
gujaf-198	422	2	81-91	CARDINAL
gujaf-198	423	1	oniyama	ORG
gujaf-198	423	2	m. e.	PERSON
gujaf-198	423	3	s. a.	PERSON
gujaf-198	423	4	2021	CARDINAL
gujaf-198	424	1	nigeria	GPE
gujaf-198	425	1	journal of accounting	ORG
gujaf-198	425	2	21(2	CARDINAL
gujaf-198	425	3	82	CARDINAL
gujaf-198	426	1	gusau journal of accounting	ORG
gujaf-198	426	2	4	CARDINAL
gujaf-198	426	3	1, april	DATE
gujaf-198	426	4	2023 33	DATE
gujaf-198	426	5	1992	DATE
gujaf-198	428	1	65(3	CARDINAL
gujaf-198	428	2	371	CARDINAL
gujaf-198	429	1	s. y.,	PERSON
gujaf-198	429	2	2017	CARDINAL
gujaf-198	430	1	saham	GPE
gujaf-198	431	1	jurnal ilmu	PERSON
gujaf-198	431	2	dan riset manajemen	PERSON
gujaf-198	431	3	6(2	CARDINAL
gujaf-198	431	4	1-19	CARDINAL
gujaf-198	431	5	d., & djazuli	ORG
gujaf-198	431	6	a.	PERSON
gujaf-198	431	7	2014	DATE
gujaf-198	432	1	indonesia	GPE
gujaf-198	433	1	international journal of business and	ORG
gujaf-198	433	2	3(2	CARDINAL
gujaf-198	433	3	35-44	DATE
gujaf-198	433	4	b. s.	PERSON
gujaf-198	433	5	anwar	PERSON
gujaf-198	433	6	q. k.	PERSON
gujaf-198	433	7	nugroho, a., & aligarh	ORG
gujaf-198	433	8	f.	PERSON
gujaf-198	433	9	2020	DATE
gujaf-198	435	1	2020	DATE
gujaf-198	436	1	purwokerto	GPE
gujaf-198	436	2	indonesia	GPE
gujaf-198	437	1	rehman	PERSON
gujaf-198	437	2	2016	CARDINAL
gujaf-198	439	1	2016(21	CARDINAL
gujaf-198	439	2	40-57	CARDINAL
gujaf-198	440	1	resti, a. a.	ORG
gujaf-198	440	2	purwanto	GPE
gujaf-198	440	3	b., & ermawati	ORG
gujaf-198	440	4	w. j.	PERSON
gujaf-198	440	5	2019	DATE
gujaf-198	441	1	indonesian	NORP
gujaf-198	442	1	dan perbankan	PERSON
gujaf-198	442	2	23(4	CARDINAL
gujaf-198	442	3	611	CARDINAL
gujaf-198	442	4	622	CARDINAL
gujaf-198	443	1	j., fuady	ORG
gujaf-198	443	2	m.	PERSON
gujaf-198	443	3	wahyudi	NORP
gujaf-198	443	4	s., & utom	ORG
gujaf-198	443	5	m. n.	PERSON
gujaf-198	443	6	2020	DATE
gujaf-198	444	1	indonesia	GPE
gujaf-198	445	1	international journal of scientific	ORG
gujaf-198	445	2	9(2	CARDINAL
gujaf-198	445	3	764	CARDINAL
gujaf-198	446	1	sarwar	ORG
gujaf-198	446	2	m. s.	PERSON
gujaf-198	446	3	2013	DATE
gujaf-198	447	1	pakistan	GPE
gujaf-198	448	1	global journal of management and business research finance	ORG
gujaf-198	448	2	13(7	CARDINAL
gujaf-198	448	3	46	CARDINAL
gujaf-198	449	1	z. m.	PERSON
gujaf-198	449	2	m. r.	PERSON
gujaf-198	449	3	2015	DATE
gujaf-198	450	1	iran	GPE
gujaf-198	451	1	european online journal	ORG
gujaf-198	451	2	4(1),1805-3602	DATE
gujaf-198	452	1	c. w.	PERSON
gujaf-198	452	2	r. l.	PERSON
gujaf-198	452	3	1992	DATE
gujaf-198	454	1	journal of financial economics	ORG
gujaf-198	454	2	32(3	CARDINAL
gujaf-198	454	3	263	CARDINAL
gujaf-198	455	1	subramaniam	PERSON
gujaf-198	455	2	r. k.	PERSON
gujaf-198	455	3	m. s.	PERSON
gujaf-198	455	4	2011	DATE
gujaf-198	456	1	malaysia	GPE
gujaf-198	457	1	2nd	ORDINAL
gujaf-198	458	1	170	CARDINAL
gujaf-198	459	1	singapore	GPE
gujaf-198	459	2	iacsit press	ORG
gujaf-198	460	1	gusau journal of accounting	ORG
gujaf-198	460	2	4	CARDINAL
gujaf-198	460	3	1, april	DATE
gujaf-198	460	4	2023 34	DATE
gujaf-198	460	5	subramaniam	GPE
gujaf-198	460	6	r.	NORP
gujaf-198	460	7	devi	PERSON
gujaf-198	460	8	s. s.	PERSON
gujaf-198	460	9	m. (	PERSON
gujaf-198	460	10	2011	DATE
gujaf-198	462	1	african	NORP
gujaf-198	462	2	5(24	CARDINAL
gujaf-198	462	3	10128-10143	DATE
gujaf-198	463	1	titman	ORG
gujaf-198	463	2	s.	PERSON
gujaf-198	463	3	keown, a. j., & martin	ORG
gujaf-198	463	4	j. d.	PERSON
gujaf-198	463	5	2011	DATE
gujaf-198	465	1	new jersey	GPE
gujaf-198	465	2	prentice hall	ORG
gujaf-198	466	1	yustisiana	PERSON
gujaf-198	466	2	2017	CARDINAL
gujaf-198	467	1	indonesia	GPE
gujaf-198	468	1	iosr journal of business and	ORG
gujaf-198	468	2	19(2	DATE
gujaf-198	468	3	53-57	CARDINAL
gujaf-198	470	1	zainuddin	PERSON
gujaf-198	470	2	f.	PERSON
gujaf-198	470	3	wayudi	NORP
gujaf-198	470	4	s., & muharam	ORG
gujaf-198	470	5	h.	PERSON
gujaf-198	470	6	2021	CARDINAL
gujaf-198	471	1	indonesian	NORP
gujaf-198	472	1	journal of management	ORG
gujaf-198	472	2	24(4	CARDINAL
gujaf-198	472	3	1-10	CARDINAL