id	sid	eid	entity	type
gujaf-20	1	1	gusau journal of accounting	ORG
gujaf-20	2	1	1, april, 2020	DATE
gujaf-20	2	2	2756	CARDINAL
gujaf-20	2	3	nigeria	GPE
gujaf-20	2	4	munir aliyu saleh department of accounting federal university	PERSON
gujaf-20	2	5	nigeria	GPE
gujaf-20	4	1	umar farouk	PERSON
gujaf-20	4	2	zamfara state	GPE
gujaf-20	4	3	nigeria	GPE
gujaf-20	5	1	+2348069393824	CARDINAL
gujaf-20	5	2	ibrahim	PERSON
gujaf-20	5	3	federal inland revenue	ORG
gujaf-20	6	1	nigeria	GPE
gujaf-20	6	2	the period of ten years	DATE
gujaf-20	6	3	2010-2019	DATE
gujaf-20	7	1	31st december, 2019	DATE
gujaf-20	7	2	six	CARDINAL
gujaf-20	7	3	6	CARDINAL
gujaf-20	7	4	nigeria	GPE
gujaf-20	8	1	three	CARDINAL
gujaf-20	9	1	2005	DATE
gujaf-20	10	1	annual	DATE
gujaf-20	11	1	two	CARDINAL
gujaf-20	11	2	ac	ORG
gujaf-20	11	3	nigeria	GPE
gujaf-20	13	1	nigeria	GPE
gujaf-20	14	1	1	CARDINAL
gujaf-20	15	1	mailto:salehmuniraliyu@gmail.com	ORG
gujaf-20	16	1	gusau journal of accounting	ORG
gujaf-20	17	1	1, april, 2020	DATE
gujaf-20	17	2	2756	CARDINAL
gujaf-20	19	1	johnson	PERSON
gujaf-20	19	2	2005	DATE
gujaf-20	21	1	nigeria	GPE
gujaf-20	24	1	enron	ORG
gujaf-20	24	2	worldcom	ORG
gujaf-20	24	3	xerox	ORG
gujaf-20	24	4	skye bank	ORG
gujaf-20	24	5	nigeria	GPE
gujaf-20	25	1	world bank	ORG
gujaf-20	25	2	oecd	ORG
gujaf-20	31	1	gusau journal of accounting	ORG
gujaf-20	32	1	1, april, 2020	DATE
gujaf-20	32	2	2756	CARDINAL
gujaf-20	32	3	2012	DATE
gujaf-20	34	1	2016	DATE
gujaf-20	35	1	nigerian	NORP
gujaf-20	37	1	2013	DATE
gujaf-20	38	1	bushman et al	PERSON
gujaf-20	38	2	2004	DATE
gujaf-20	38	3	karamanou	PERSON
gujaf-20	38	4	2005	DATE
gujaf-20	41	1	nigeria	GPE
gujaf-20	44	1	nigeria	GPE
gujaf-20	45	1	ho2	ORG
gujaf-20	45	2	nigeria	GPE
gujaf-20	47	1	nigeria	GPE
gujaf-20	48	1	gujaf	PERSON
gujaf-20	48	2	gusau journal of accounting	ORG
gujaf-20	49	1	1, april, 2020	DATE
gujaf-20	49	2	2756	CARDINAL
gujaf-20	54	1	2	CARDINAL
gujaf-20	56	1	2010	DATE
gujaf-20	63	1	the nigerian stock exchange	ORG
gujaf-20	63	2	gusau journal of accounting	ORG
gujaf-20	64	1	1, april, 2020	DATE
gujaf-20	64	2	2756	CARDINAL
gujaf-20	64	3	two-third	CARDINAL
gujaf-20	65	1	0.1%	PERCENT
gujaf-20	67	1	sandra	PERSON
gujaf-20	67	2	2014	DATE
gujaf-20	70	1	2013	DATE
gujaf-20	71	1	32	CARDINAL
gujaf-20	71	2	the nigerian stock exchange	ORG
gujaf-20	71	3	five years	DATE
gujaf-20	71	4	2007-2011	DATE
gujaf-20	72	1	six	CARDINAL
gujaf-20	72	2	2002	DATE
gujaf-20	73	1	2007-2011	DATE
gujaf-20	75	1	2002	DATE
gujaf-20	75	2	francis et al	PERSON
gujaf-20	75	3	2005	DATE
gujaf-20	75	4	2006	DATE
gujaf-20	76	1	hussaini	PERSON
gujaf-20	76	2	idris	PERSON
gujaf-20	76	3	2014	DATE
gujaf-20	76	4	nigeria	GPE
gujaf-20	77	1	nine	CARDINAL
gujaf-20	77	2	eight	CARDINAL
gujaf-20	78	1	a period of six years	DATE
gujaf-20	78	2	2009-2014	DATE
gujaf-20	79	1	nigeria	GPE
gujaf-20	80	1	nigeria	GPE
gujaf-20	81	1	gujaf	PERSON
gujaf-20	81	2	gusau journal of accounting	ORG
gujaf-20	82	1	1, april, 2020	DATE
gujaf-20	82	2	2756	CARDINAL
gujaf-20	82	3	2012	DATE
gujaf-20	82	4	nigeria	GPE
gujaf-20	82	5	seven	CARDINAL
gujaf-20	82	6	nigeria	GPE
gujaf-20	82	7	ten years	DATE
gujaf-20	82	8	2001-2010	DATE
gujaf-20	82	9	nigeria	GPE
gujaf-20	83	1	2016	CARDINAL
gujaf-20	83	2	nigerian	NORP
gujaf-20	84	1	ten	CARDINAL
gujaf-20	84	2	10	CARDINAL
gujaf-20	84	3	twenty-seven	CARDINAL
gujaf-20	84	4	27	CARDINAL
gujaf-20	84	5	nigeria	GPE
gujaf-20	84	6	nine	CARDINAL
gujaf-20	84	7	9) years	DATE
gujaf-20	84	8	2007-2015	DATE
gujaf-20	85	1	nigerian	NORP
gujaf-20	86	1	omar	PERSON
gujaf-20	86	2	2017	CARDINAL
gujaf-20	86	3	2011	DATE
gujaf-20	87	1	only two years	DATE
gujaf-20	87	2	2010	DATE
gujaf-20	87	3	2012	DATE
gujaf-20	87	4	2011	DATE
gujaf-20	88	1	31	CARDINAL
gujaf-20	90	1	shehu & musa	ORG
gujaf-20	90	2	2014	DATE
gujaf-20	90	3	nigeria	GPE
gujaf-20	90	4	seven	CARDINAL
gujaf-20	90	5	five years’ period	DATE
gujaf-20	90	6	2007-2011	DATE
gujaf-20	92	1	nigeria	GPE
gujaf-20	93	1	mohammad & ramezanali	ORG
gujaf-20	93	2	2012	DATE
gujaf-20	93	3	iran	GPE
gujaf-20	93	4	165	CARDINAL
gujaf-20	93	5	tehran stock exchange	ORG
gujaf-20	93	6	six years	DATE
gujaf-20	93	7	2005-2010	DATE
gujaf-20	97	1	gusau journal of accounting	ORG
gujaf-20	98	1	1, april, 2020	DATE
gujaf-20	98	2	2756	CARDINAL
gujaf-20	101	1	3	CARDINAL
gujaf-20	101	2	nigeria	GPE
gujaf-20	102	1	nigeria	GPE
gujaf-20	103	1	six	CARDINAL
gujaf-20	103	2	the nigerian stock exchange	ORG
gujaf-20	103	3	2010-2019	DATE
gujaf-20	104	1	six	CARDINAL
gujaf-20	104	2	the nigerian stock exchange	ORG
gujaf-20	104	3	31st december,	DATE
gujaf-20	104	4	2019	DATE
gujaf-20	106	1	annual	DATE
gujaf-20	106	2	the years	DATE
gujaf-20	107	1	nigeria	GPE
gujaf-20	109	1	2005	DATE
gujaf-20	116	1	gusau journal of accounting	ORG
gujaf-20	117	1	1, april, 2020	DATE
gujaf-20	117	2	2756	CARDINAL
gujaf-20	120	1	2005	DATE
gujaf-20	122	1	4	CARDINAL
gujaf-20	123	1	1	CARDINAL
gujaf-20	123	2	max	PERSON
gujaf-20	124	1	0.005	CARDINAL
gujaf-20	124	2	0.1018829	ORG
gujaf-20	124	3	0.4228	CARDINAL
gujaf-20	124	4	0.1360577	MONEY
gujaf-20	124	5	2020	DATE
gujaf-20	124	6	0.083431	ORG
gujaf-20	124	7	ac	ORG
gujaf-20	124	8	0.2108559	CARDINAL
gujaf-20	124	9	0.445555	CARDINAL
gujaf-20	124	10	0.6264027	ORG
gujaf-20	125	1	63%	PERCENT
gujaf-20	125	2	over half	CARDINAL
gujaf-20	125	3	nigeria	GPE
gujaf-20	125	4	37%	PERCENT
gujaf-20	126	1	gusau journal of accounting	ORG
gujaf-20	127	1	1, april, 2020	DATE
gujaf-20	127	2	2756-665x 9	CARDINAL
gujaf-20	130	1	2	CARDINAL
gujaf-20	130	2	1.0000	CARDINAL
gujaf-20	130	3	1.0000	MONEY
gujaf-20	130	4	1.0000	MONEY
gujaf-20	130	5	1.0000	MONEY
gujaf-20	130	6	2020	DATE
gujaf-20	131	1	two	CARDINAL
gujaf-20	132	1	2	CARDINAL
gujaf-20	132	2	ac	ORG
gujaf-20	132	3	nigeria	GPE
gujaf-20	133	1	nigeria	GPE
gujaf-20	136	1	two	CARDINAL
gujaf-20	137	1	ten	CARDINAL
gujaf-20	138	1	table3	ORG
gujaf-20	138	2	0.1187929 1.69	MONEY
gujaf-20	138	3	1.11	CARDINAL
gujaf-20	139	1	1.11	MONEY
gujaf-20	139	2	gusau journal of accounting	ORG
gujaf-20	140	1	1, april, 2020	DATE
gujaf-20	140	2	2756	CARDINAL
gujaf-20	140	3	0.2886	CARDINAL
gujaf-20	141	1	7.57	CARDINAL
gujaf-20	142	1	0.0002	CARDINAL
gujaf-20	142	2	2020	DATE
gujaf-20	142	3	0.2886	CARDINAL
gujaf-20	143	1	about 29%	PERCENT
gujaf-20	143	2	nigeria	GPE
gujaf-20	145	1	7.57	CARDINAL
gujaf-20	145	2	1%	PERCENT
gujaf-20	146	1	3	CARDINAL
gujaf-20	146	2	0.4352237	CARDINAL
gujaf-20	146	3	2.31	CARDINAL
gujaf-20	146	4	0.025	CARDINAL
gujaf-20	147	1	nigeria	GPE
gujaf-20	147	2	5%	PERCENT
gujaf-20	148	1	nigeria	GPE
gujaf-20	151	1	2013	DATE
gujaf-20	151	2	saifullahi & shehu	ORG
gujaf-20	151	3	2016	DATE
gujaf-20	151	4	sandra	PERSON
gujaf-20	151	5	2014	DATE
gujaf-20	151	6	hussaini & idris	ORG
gujaf-20	151	7	2014	DATE
gujaf-20	151	8	firth et al	PERSON
gujaf-20	152	1	2007	DATE
gujaf-20	152	2	ahmad	PERSON
gujaf-20	152	3	mansor	PERSON
gujaf-20	152	4	2009	DATE
gujaf-20	152	5	dimitropoulos & asteriou	ORG
gujaf-20	152	6	2010	DATE
gujaf-20	153	1	gusau journal of accounting	ORG
gujaf-20	154	1	1, april, 2020	DATE
gujaf-20	154	2	2756	CARDINAL
gujaf-20	154	3	nigeria	GPE
gujaf-20	155	1	3	CARDINAL
gujaf-20	155	2	0.000	CARDINAL
gujaf-20	156	1	nigeria	GPE
gujaf-20	159	1	hamdan	PERSON
gujaf-20	160	1	2013	DATE
gujaf-20	160	2	klein	PERSON
gujaf-20	160	3	2002	DATE
gujaf-20	160	4	2004	DATE
gujaf-20	160	5	anderson et al	PERSON
gujaf-20	161	1	2004	DATE
gujaf-20	162	1	1.95	CARDINAL
gujaf-20	162	2	0.1714764	CARDINAL
gujaf-20	162	3	0.057	CARDINAL
gujaf-20	163	1	nigeria	GPE
gujaf-20	163	2	5%	PERCENT
gujaf-20	164	1	nigeria	GPE
gujaf-20	166	1	2013	DATE
gujaf-20	166	2	mcconnell	PERSON
gujaf-20	166	3	2000	DATE
gujaf-20	166	4	eng	PERSON
gujaf-20	166	5	2001	DATE
gujaf-20	166	6	ahmad	PERSON
gujaf-20	166	7	mansor	PERSON
gujaf-20	166	8	2009	DATE
gujaf-20	167	1	5	CARDINAL
gujaf-20	167	2	nigeria	GPE
gujaf-20	168	1	three	CARDINAL
gujaf-20	168	2	ac	ORG
gujaf-20	168	3	2005	DATE
gujaf-20	168	4	gusau journal of accounting	ORG
gujaf-20	169	1	1, april, 2020	DATE
gujaf-20	169	2	2756	CARDINAL
gujaf-20	170	1	nigeria	GPE
gujaf-20	171	1	nigeria	GPE
gujaf-20	172	1	ac	ORG
gujaf-20	172	2	nigeria	GPE
gujaf-20	173	1	nigeria	GPE
gujaf-20	176	1	ahmed, a. c &mansor n.	ORG
gujaf-20	176	2	2009	DATE
gujaf-20	176	3	malaysian	NORP
gujaf-20	178	1	5(11	CARDINAL
gujaf-20	178	2	1-13	DATE
gujaf-20	179	1	anderson	PERSON
gujaf-20	179	2	r. c.	PERSON
gujaf-20	179	3	s. a.	PERSON
gujaf-20	179	4	d. m.	PERSON
gujaf-20	179	5	2004	DATE
gujaf-20	181	1	journal of accounting and	ORG
gujaf-20	181	2	37	CARDINAL
gujaf-20	181	3	315	CARDINAL
gujaf-20	183	1	j. chtourou	PERSON
gujaf-20	184	1	s. & l. courteau	ORG
gujaf-20	185	1	2004	DATE
gujaf-20	188	1	beasley m	PERSON
gujaf-20	188	2	1996	DATE
gujaf-20	190	1	71	CARDINAL
gujaf-20	190	2	4	CARDINAL
gujaf-20	190	3	443	CARDINAL
gujaf-20	191	1	bushman	PERSON
gujaf-20	191	2	r.	NORP
gujaf-20	191	3	q. chen	PERSON
gujaf-20	191	4	e. engel	PERSON
gujaf-20	191	5	a. smith	PERSON
gujaf-20	192	1	2004	DATE
gujaf-20	194	1	167–201	CARDINAL
gujaf-20	195	1	cristini	PERSON
gujaf-20	195	2	g. g.	PERSON
gujaf-20	195	3	2010	DATE
gujaf-20	196	1	portuguese	NORP
gujaf-20	197	1	journal of business finance & accounting	ORG
gujaf-20	198	1	2	CARDINAL
gujaf-20	198	2	1	CARDINAL
gujaf-20	198	3	118	CARDINAL
gujaf-20	199	1	gusau journal of accounting	ORG
gujaf-20	200	1	1, april, 2020	DATE
gujaf-20	200	2	2756	CARDINAL
gujaf-20	200	3	i.	PERSON
gujaf-20	200	4	2002	DATE
gujaf-20	202	1	77	CARDINAL
gujaf-20	202	2	35	CARDINAL
gujaf-20	202	3	defond	ORG
gujaf-20	202	4	mark l.	PERSON
gujaf-20	202	5	james j.	PERSON
gujaf-20	202	6	1994	DATE
gujaf-20	202	7	17	CARDINAL
gujaf-20	202	8	145	CARDINAL
gujaf-20	203	1	denis c.	PERSON
gujaf-20	203	2	marie j. l.	PERSON
gujaf-20	203	3	michael m.	PERSON
gujaf-20	203	4	2009	DATE
gujaf-20	204	1	journal of business finance & accounting	ORG
gujaf-20	204	2	june	DATE
gujaf-20	204	3	21	CARDINAL
gujaf-20	205	1	dimitropoulos, p. & asteriou	ORG
gujaf-20	205	2	2010	DATE
gujaf-20	206	1	annual	DATE
gujaf-20	206	2	greece	GPE
gujaf-20	206	3	24	CARDINAL
gujaf-20	206	4	190	CARDINAL
gujaf-20	207	1	dechow, p.m.	TIME
gujaf-20	207	2	sloan & a.p	ORG
gujaf-20	207	3	sweeney (	ORG
gujaf-20	207	4	1996	DATE
gujaf-20	207	5	sec	ORG
gujaf-20	208	1	contemporary accounting research	ORG
gujaf-20	208	2	13	CARDINAL
gujaf-20	208	3	1	CARDINAL
gujaf-20	209	1	ge	ORG
gujaf-20	209	2	w.	PERSON
gujaf-20	209	3	2010	DATE
gujaf-20	209	4	journal of accounting & economics	ORG
gujaf-20	210	1	50	CARDINAL
gujaf-20	211	1	2/3	CARDINAL
gujaf-20	212	1	344–401	CARDINAL
gujaf-20	212	2	l.l. &	ORG
gujaf-20	212	3	m. shackell	PERSON
gujaf-20	212	4	2001	DATE
gujaf-20	214	1	16	CARDINAL
gujaf-20	214	2	117	CARDINAL
gujaf-20	215	1	fung	PERSON
gujaf-20	215	2	2007	DATE
gujaf-20	216	1	two	CARDINAL
gujaf-20	216	2	china	GPE
gujaf-20	217	1	26	CARDINAL
gujaf-20	217	2	4	CARDINAL
gujaf-20	217	3	463	CARDINAL
gujaf-20	218	1	r. lafond	PERSON
gujaf-20	218	2	olsson & k. schipper	ORG
gujaf-20	219	1	2005	DATE
gujaf-20	221	1	39(2	CARDINAL
gujaf-20	221	2	295	CARDINAL
gujaf-20	222	1	hamdan a.m.	PERSON
gujaf-20	222	2	mushtaha s.m.	PERSON
gujaf-20	222	3	al-sartawi	PERSON
gujaf-20	222	4	2013	DATE
gujaf-20	223	1	jordan	GPE
gujaf-20	224	1	7	CARDINAL
gujaf-20	224	2	4	CARDINAL
gujaf-20	224	3	51	CARDINAL
gujaf-20	225	1	hussaini	PERSON
gujaf-20	225	2	idris	PERSON
gujaf-20	225	3	2014	DATE
gujaf-20	226	1	nigeria	GPE
gujaf-20	227	1	journal of accounting research	ORG
gujaf-20	227	2	3	CARDINAL
gujaf-20	227	3	johnson	PERSON
gujaf-20	227	4	t. (	GPE
gujaf-20	227	5	2005	DATE
gujaf-20	229	1	fasb	ORG
gujaf-20	230	1	feb. 28	DATE
gujaf-20	231	1	karamanou, i. & vafeas	ORG
gujaf-20	231	2	2005	DATE
gujaf-20	233	1	journal of accounting research	ORG
gujaf-20	233	2	43	CARDINAL
gujaf-20	233	3	3	CARDINAL
gujaf-20	233	4	453486	DATE
gujaf-20	234	1	kamaruzaman	PERSON
gujaf-20	234	2	a. j.	PERSON
gujaf-20	234	3	mazlifa m.d.	PERSON
gujaf-20	234	4	a. r	PERSON
gujaf-20	234	5	2009	DATE
gujaf-20	235	1	gusau journal of accounting	ORG
gujaf-20	236	1	1, april, 2020	DATE
gujaf-20	236	2	2756	CARDINAL
gujaf-20	236	3	egypt	GPE
gujaf-20	237	1	international journal of accounting	ORG
gujaf-20	237	2	18	CARDINAL
gujaf-20	237	3	211223	DATE
gujaf-20	238	1	klein	PERSON
gujaf-20	238	2	2002	DATE
gujaf-20	239	1	33	CARDINAL
gujaf-20	239	2	375−400	CARDINAL
gujaf-20	239	3	c., &wysocki	ORG
gujaf-20	239	4	2016	DATE
gujaf-20	241	1	accountingresearch	ORG
gujaf-20	241	2	525-622	CARDINAL
gujaf-20	242	1	muhammad & ramezanali	ORG
gujaf-20	242	2	2012	DATE
gujaf-20	243	1	iran	GPE
gujaf-20	244	1	african journal of business management	ORG
gujaf-20	244	2	6(11	CARDINAL
gujaf-20	245	1	4179-4184	DATE
gujaf-20	245	2	21 march,	DATE
gujaf-20	245	3	2012	DATE
gujaf-20	246	1	omar	PERSON
gujaf-20	246	2	2017	DATE
gujaf-20	247	1	2011	DATE
gujaf-20	248	1	asian journal of economics	ORG
gujaf-20	248	2	112	CARDINAL
gujaf-20	248	3	roychowdhury	ORG
gujaf-20	248	4	s.	PERSON
gujaf-20	248	5	2006	DATE
gujaf-20	249	1	42	DATE
gujaf-20	249	2	335–370	CARDINAL
gujaf-20	250	1	2016	CARDINAL
gujaf-20	251	1	nigerian	NORP
gujaf-20	252	1	sandra	PERSON
gujaf-20	252	2	2014	DATE
gujaf-20	253	1	fromportuguese	NORP
gujaf-20	253	2	8(3	DATE
gujaf-20	253	3	23 44	DATE
gujaf-20	253	4	u.h.	GPE
gujaf-20	254	1	2013	DATE
gujaf-20	256	1	nigerian	NORP
gujaf-20	257	1	the business &management	ORG
gujaf-20	257	2	3	CARDINAL
gujaf-20	257	3	2	CARDINAL
gujaf-20	257	4	147	CARDINAL
gujaf-20	257	5	shehu, u. h., &	ORG
gujaf-20	257	6	farouk m. a.	PERSON
gujaf-20	257	7	2014	DATE
gujaf-20	258	1	nigeria	GPE
gujaf-20	259	1	research journal of finance	ORG
gujaf-20	259	2	5	CARDINAL
gujaf-20	259	3	17	CARDINAL
gujaf-20	259	4	10	CARDINAL
gujaf-20	260	1	shehu u.h (	ORG
gujaf-20	260	2	2012	DATE
gujaf-20	261	1	nigeria	GPE
gujaf-20	262	1	phd	PERSON
gujaf-20	262	2	ahmadu bello university	ORG
gujaf-20	262	3	zaria	PERSON
gujaf-20	262	4	vafeas	PERSON
gujaf-20	262	5	2005	DATE
gujaf-20	263	1	audit committee independences	ORG
gujaf-20	263	2	journal of business research	ORG
gujaf-20	263	3	5	CARDINAL
gujaf-20	263	4	3	CARDINAL
gujaf-20	263	5	43	CARDINAL
gujaf-20	264	1	wahal	ORG
gujaf-20	264	2	s. & j.j	ORG
gujaf-20	264	3	mcconnell	PERSON
gujaf-20	264	4	2000	DATE
gujaf-20	266	1	6	CARDINAL
gujaf-20	266	2	307	CARDINAL