id	sid	eid	entity	type
gujaf-204	1	1	gusau journal of accounting	ORG
gujaf-204	1	2	3	CARDINAL
gujaf-204	1	3	3, october	DATE
gujaf-204	1	4	2022	CARDINAL
gujaf-204	1	5	3	CARDINAL
gujaf-204	1	6	3, october	DATE
gujaf-204	1	7	2022	CARDINAL
gujaf-204	1	8	2756-665x	CARDINAL
gujaf-204	1	9	social sciences	ORG
gujaf-204	1	10	federal university gusau	ORG
gujaf-204	1	11	zamfara state	GPE
gujaf-204	1	12	gusau journal of accounting	ORG
gujaf-204	1	13	3	CARDINAL
gujaf-204	1	14	3, october	DATE
gujaf-204	1	15	2022 ii	CARDINAL
gujaf-204	2	1	3	CARDINAL
gujaf-204	2	2	3 october	DATE
gujaf-204	2	3	2022	CARDINAL
gujaf-204	2	4	2756-665x	CARDINAL
gujaf-204	2	5	social sciences	ORG
gujaf-204	2	6	federal university gusau	ORG
gujaf-204	2	7	zamfara state	GPE
gujaf-204	3	1	ahmadu bello university press limited	ORG
gujaf-204	3	2	zaria kaduna	PERSON
gujaf-204	3	3	nigeria	GPE
gujaf-204	4	1	08065949711	CARDINAL
gujaf-204	4	2	069-879121	CARDINAL
gujaf-204	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-204	5	2	3	CARDINAL
gujaf-204	5	3	3, october	DATE
gujaf-204	5	4	2022	CARDINAL
gujaf-204	5	5	shehu usman hassan department	PERSON
gujaf-204	6	1	muhammad mustapha	PERSON
gujaf-204	6	2	ahmadu bello university	ORG
gujaf-204	6	3	zaria	PERSON
gujaf-204	6	4	kaduna state	GPE
gujaf-204	7	1	umar farouk	PERSON
gujaf-204	7	2	federal university gusau	ORG
gujaf-204	7	3	zamfara state	GPE
gujaf-204	8	1	modu kumshe department of accounting	ORG
gujaf-204	8	2	university of maiduguri	ORG
gujaf-204	8	3	borno	GPE
gujaf-204	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-204	9	2	paul university	ORG
gujaf-204	10	1	prof kabir tahir hamid	PERSON
gujaf-204	10	2	bayero university	ORG
gujaf-204	10	3	kano	ORG
gujaf-204	11	1	prof	PERSON
gujaf-204	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-204	12	2	university of jos	ORG
gujaf-204	13	1	clifford ofurum department of accounting	ORG
gujaf-204	13	2	university of portharcourt	ORG
gujaf-204	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-204	15	2	ahmadu bello university	ORG
gujaf-204	15	3	zaria	PERSON
gujaf-204	16	1	prof	PERSON
gujaf-204	17	1	yusuf	PERSON
gujaf-204	18	1	b. rahman	PERSON
gujaf-204	18	2	lagos state university	ORG
gujaf-204	18	3	lagos stat gusau journal of accounting	ORG
gujaf-204	19	1	3	CARDINAL
gujaf-204	19	2	3, october	DATE
gujaf-204	19	3	2022	CARDINAL
gujaf-204	20	1	suleiman a. s. aruwa	PERSON
gujaf-204	20	2	nasarawa state university	ORG
gujaf-204	20	3	keffi	GPE
gujaf-204	22	1	muhammad junaidu	PERSON
gujaf-204	22	2	kurawa department of accounting	ORG
gujaf-204	22	3	university kano	ORG
gujaf-204	24	1	muhammad habibu sabari department	PERSON
gujaf-204	24	2	ahmadu bello university	ORG
gujaf-204	24	3	zaria	PERSON
gujaf-204	24	4	prof	PERSON
gujaf-204	25	1	okpanachi joshua department of accounting	ORG
gujaf-204	25	2	nigerian defence academy	ORG
gujaf-204	25	3	kaduna	GPE
gujaf-204	26	1	hassan ibrahim department	PERSON
gujaf-204	26	2	ibb university	ORG
gujaf-204	26	3	niger state	GPE
gujaf-204	27	1	prof	PERSON
gujaf-204	28	1	mary okwo department of accounting	ORG
gujaf-204	28	2	enugu state university of science and technology	ORG
gujaf-204	30	1	muhammad aminu	PERSON
gujaf-204	30	2	bayero university	ORG
gujaf-204	30	3	kano	ORG
gujaf-204	31	1	prof	PERSON
gujaf-204	32	1	ahmadu bello department of accounting	ORG
gujaf-204	32	2	ahmadu bello university	ORG
gujaf-204	32	3	zaria	PERSON
gujaf-204	33	1	prof	PERSON
gujaf-204	34	1	musa yelwa abubakar department	PERSON
gujaf-204	34	2	usmanu danfodiyo university	ORG
gujaf-204	34	3	sokoto state	ORG
gujaf-204	35	1	prof	ORG
gujaf-204	36	1	salisu abubakar department of accounting	ORG
gujaf-204	36	2	ahmadu bello university	ORG
gujaf-204	36	3	zaria	PERSON
gujaf-204	36	4	kaduna state	GPE
gujaf-204	37	1	isaq	PERSON
gujaf-204	37	2	samaila department of accounting	ORG
gujaf-204	37	3	bayero university	ORG
gujaf-204	38	1	prof	PERSON
gujaf-204	39	1	fatima	PERSON
gujaf-204	39	2	university of maiduguri	ORG
gujaf-204	39	3	borno state	ORG
gujaf-204	40	1	gusau journal of accounting	ORG
gujaf-204	40	2	3	CARDINAL
gujaf-204	40	3	3, october	DATE
gujaf-204	40	4	2022	CARDINAL
gujaf-204	40	5	sunusi sa'ad	PERSON
gujaf-204	40	6	dutse	GPE
gujaf-204	40	7	jigawa state	GPE
gujaf-204	41	1	nasiru a. ka’oje	PERSON
gujaf-204	41	2	usmanu danfodiyo university	ORG
gujaf-204	41	3	sokoto	PERSON
gujaf-204	42	1	aminu abdullahi department of accounting	ORG
gujaf-204	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-204	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-204	43	2	nigerian defence academy	ORG
gujaf-204	43	3	kaduna state	GPE
gujaf-204	44	1	dr.	PERSON
gujaf-204	44	2	saidu adamu department of accounting	ORG
gujaf-204	45	1	dr.	PERSON
gujaf-204	45	2	nasiru yunusa department	PERSON
gujaf-204	45	3	ahmadu bello university	ORG
gujaf-204	45	4	zaria	PERSON
gujaf-204	46	1	aisha	PERSON
gujaf-204	46	2	muhammad department	PERSON
gujaf-204	46	3	ahmadu bello university	ORG
gujaf-204	46	4	zaria	PERSON
gujaf-204	47	1	lawal muhammad	PERSON
gujaf-204	47	2	ahmadu bello university	ORG
gujaf-204	47	3	zaria	PERSON
gujaf-204	48	1	farouk	PERSON
gujaf-204	48	2	american university of nigeria	ORG
gujaf-204	48	3	yola	ORG
gujaf-204	49	1	bashir umar farouk	PERSON
gujaf-204	49	2	federal university gusau	ORG
gujaf-204	49	3	zamfara state	GPE
gujaf-204	50	1	dr emmanuel omokhuale department	PERSON
gujaf-204	50	2	federal university gusau	ORG
gujaf-204	51	1	state gusau journal of accounting	ORG
gujaf-204	51	2	3	CARDINAL
gujaf-204	51	3	3, october	DATE
gujaf-204	51	4	2022	CARDINAL
gujaf-204	51	5	vi advisory board	ORG
gujaf-204	52	1	kabiru isah	PERSON
gujaf-204	52	2	bayero university kano	ORG
gujaf-204	53	1	bashir	PERSON
gujaf-204	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-204	53	3	sokoto state	ORG
gujaf-204	55	1	muhammad tanko	PERSON
gujaf-204	55	2	kaduna state university	ORG
gujaf-204	55	3	kaduna	GPE
gujaf-204	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-204	56	2	sokoto state	ORG
gujaf-204	58	1	aliyu sulaiman kantudu	PERSON
gujaf-204	58	2	university kano	ORG
gujaf-204	59	1	usman muhammad adam	PERSON
gujaf-204	59	2	federal university gusau	ORG
gujaf-204	59	3	zamfara state	GPE
gujaf-204	60	1	gusau journal of accounting	ORG
gujaf-204	60	2	3	CARDINAL
gujaf-204	60	3	3, october	DATE
gujaf-204	60	4	2022	CARDINAL
gujaf-204	60	5	gusau journal of accounting	ORG
gujaf-204	61	1	two	CARDINAL
gujaf-204	61	2	april and october annually	DATE
gujaf-204	62	1	the department of accounting	ORG
gujaf-204	62	2	social sciences	ORG
gujaf-204	62	3	federal university gusau	ORG
gujaf-204	62	4	zamfara state	GPE
gujaf-204	62	5	nigeria	GPE
gujaf-204	62	6	islamic finance	ORG
gujaf-204	62	7	islamic	NORP
gujaf-204	63	1	english	LANGUAGE
gujaf-204	64	1	more than 15	CARDINAL
gujaf-204	64	2	a4	ORG
gujaf-204	64	3	1.5	CARDINAL
gujaf-204	64	4	12	CARDINAL
gujaf-204	65	1	25 percent	PERCENT
gujaf-204	66	1	5000	CARDINAL
gujaf-204	66	2	more than 250	CARDINAL
gujaf-204	66	3	four	CARDINAL
gujaf-204	67	1	apa 7th	PRODUCT
gujaf-204	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-204	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-204	69	2	3	CARDINAL
gujaf-204	69	3	3, october	DATE
gujaf-204	69	4	2022	CARDINAL
gujaf-204	73	1	fcmb	PERSON
gujaf-204	73	2	7278465011	DATE
gujaf-204	73	3	gusau journal of accounting	ORG
gujaf-204	73	4	federal university gusau	ORG
gujaf-204	73	5	zamfara state	GPE
gujaf-204	75	1	+2348069393824	DATE
gujaf-204	75	2	journals.gujaf.com.ng	ORG
gujaf-204	75	3	mailto:05@gmail.com	ORG
gujaf-204	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-204	77	1	3	CARDINAL
gujaf-204	77	2	3, october	DATE
gujaf-204	77	3	2022	CARDINAL
gujaf-204	77	4	nigeria	GPE
gujaf-204	77	5	anas idris abdulwahab	PERSON
gujaf-204	77	6	hussaini bala ph.d	PERSON
gujaf-204	77	7	mansur lubabah kwambo	PERSON
gujaf-204	77	8	ph.d	ORG
gujaf-204	77	9	1	CARDINAL
gujaf-204	77	10	yayuk ngesti	ORG
gujaf-204	77	11	17	CARDINAL
gujaf-204	78	1	musa ibrahim dauda	PERSON
gujaf-204	78	2	ibrahim adagye dauda	PERSON
gujaf-204	78	3	35	CARDINAL
gujaf-204	78	4	nigeria	GPE
gujaf-204	78	5	olabode olutola	PERSON
gujaf-204	78	6	49	DATE
gujaf-204	78	7	nigeria	GPE
gujaf-204	78	8	james terkende	PERSON
gujaf-204	78	9	dele ikese karim 67	PERSON
gujaf-204	78	10	nigeria	GPE
gujaf-204	78	11	kassim busari	PERSON
gujaf-204	78	12	ishaya luka chechet ph.d	PERSON
gujaf-204	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-204	78	14	87	DATE
gujaf-204	79	1	olutimi	PERSON
gujaf-204	79	2	ph.d, &adeboye	ORG
gujaf-204	79	3	emmanuel sanmi	PERSON
gujaf-204	79	4	101	CARDINAL
gujaf-204	79	5	nigeria	GPE
gujaf-204	79	6	mark david kantiyok	PERSON
gujaf-204	79	7	117	CARDINAL
gujaf-204	79	8	3	CARDINAL
gujaf-204	79	9	3, october	DATE
gujaf-204	79	10	2022	CARDINAL
gujaf-204	79	11	nigeria	GPE
gujaf-204	79	12	mary seansu lazarus	PERSON
gujaf-204	79	13	nurradden usman miko ph.d	PERSON
gujaf-204	79	14	ph.d	NORP
gujaf-204	79	15	140	CARDINAL
gujaf-204	79	16	nigeria	GPE
gujaf-204	79	17	ahmad adamu ibrahim	PERSON
gujaf-204	79	18	ahmad rufa’i adamu	PERSON
gujaf-204	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-204	79	20	158	CARDINAL
gujaf-204	79	21	nigerian	NORP
gujaf-204	79	22	ph.d	NORP
gujaf-204	79	23	misbahu	PERSON
gujaf-204	79	24	abubakar muhammad	PERSON
gujaf-204	79	25	175	CARDINAL
gujaf-204	79	26	nigeria	GPE
gujaf-204	79	27	ahmad muhammad ahmad	PERSON
gujaf-204	79	28	shehu usman hassan ph.d	PERSON
gujaf-204	79	29	abubakar abubakar	PERSON
gujaf-204	79	30	192	CARDINAL
gujaf-204	79	31	nigeria	GPE
gujaf-204	79	32	joseph kayode	PERSON
gujaf-204	79	33	joseph adeyinka ph.d	PERSON
gujaf-204	79	34	adewale abass	PERSON
gujaf-204	79	35	kayode ph.d	PERSON
gujaf-204	79	36	205	CARDINAL
gujaf-204	79	37	suleiman ph.	PERSON
gujaf-204	80	1	ph.d	ORG
gujaf-204	80	2	224	CARDINAL
gujaf-204	81	1	3	CARDINAL
gujaf-204	81	2	3, october	DATE
gujaf-204	81	3	2022	CARDINAL
gujaf-204	81	4	87	CARDINAL
gujaf-204	81	5	nigeria	GPE
gujaf-204	81	6	kassim busari department of accounting	ORG
gujaf-204	81	7	abu business school ahmadu bello university	ORG
gujaf-204	82	1	zaria kassimbusari@gmail.com	PERSON
gujaf-204	83	1	ishaya luka chechet	PERSON
gujaf-204	83	2	abu business school ahmadu bello university	ORG
gujaf-204	83	3	zaria aliyu ahmed	PERSON
gujaf-204	83	4	ph.d	NORP
gujaf-204	83	5	abu business school ahmadu bello university	ORG
gujaf-204	83	6	zaria ibrahim mohammed ph.d	PERSON
gujaf-204	83	7	abu business school ahmadu bello university	ORG
gujaf-204	83	8	zaria	PERSON
gujaf-204	83	9	5-year	DATE
gujaf-204	83	10	2016 to 2020	DATE
gujaf-204	83	11	the nigerian stock exchange	ORG
gujaf-204	84	1	annual	DATE
gujaf-204	84	2	the nigerian stock exchange	ORG
gujaf-204	84	3	1995	DATE
gujaf-204	84	4	two	CARDINAL
gujaf-204	85	1	nigeria	GPE
gujaf-204	91	1	3	CARDINAL
gujaf-204	91	2	3, october	DATE
gujaf-204	91	3	2022 88 1	DATE
gujaf-204	92	1	nigerian	NORP
gujaf-204	102	1	1968	DATE
gujaf-204	102	2	beaver & landsman	ORG
gujaf-204	102	3	1998	DATE
gujaf-204	102	4	1994	DATE
gujaf-204	102	5	kwon, 2018	ORG
gujaf-204	103	1	easton	ORG
gujaf-204	103	2	bell, & ohlson, 1995	ORG
gujaf-204	103	3	feltham & ohlson, 1995	ORG
gujaf-204	103	4	ohlson, 1995	DATE
gujaf-204	104	1	nigeria	GPE
gujaf-204	107	1	gusau journal of accounting	ORG
gujaf-204	107	2	3	CARDINAL
gujaf-204	107	3	3, october	DATE
gujaf-204	107	4	2022 89	CARDINAL
gujaf-204	107	5	the nigerian stock exchange	ORG
gujaf-204	110	1	nigeria	GPE
gujaf-204	114	1	second	ORDINAL
gujaf-204	114	2	third	ORDINAL
gujaf-204	114	3	fourth	ORDINAL
gujaf-204	115	1	2	CARDINAL
gujaf-204	116	1	al.	PERSON
gujaf-204	116	2	2018	DATE
gujaf-204	117	1	2019	DATE
gujaf-204	117	2	the middle east	LOC
gujaf-204	117	3	north africa	GPE
gujaf-204	119	1	ghana	GPE
gujaf-204	119	2	masri	PERSON
gujaf-204	119	3	abubakar	PERSON
gujaf-204	119	4	2018	DATE
gujaf-204	121	1	asian	NORP
gujaf-204	121	2	2018	DATE
gujaf-204	121	3	korea	GPE
gujaf-204	121	4	japan	GPE
gujaf-204	121	5	china	GPE
gujaf-204	122	1	european	NORP
gujaf-204	122	2	elbakry	PERSON
gujaf-204	123	1	al	PERSON
gujaf-204	124	1	2016	CARDINAL
gujaf-204	124	2	three	CARDINAL
gujaf-204	124	3	uk	GPE
gujaf-204	124	4	germany	GPE
gujaf-204	125	1	the gusau journal of accounting	ORG
gujaf-204	126	1	3	CARDINAL
gujaf-204	126	2	3, october	DATE
gujaf-204	126	3	2022	CARDINAL
gujaf-204	126	4	japanese	NORP
gujaf-204	127	1	agir	ORG
gujaf-204	127	2	2017	CARDINAL
gujaf-204	127	3	nigeria	GPE
gujaf-204	128	1	ernest	PERSON
gujaf-204	128	2	2014	DATE
gujaf-204	132	1	al.	PERSON
gujaf-204	132	2	2017	CARDINAL
gujaf-204	133	1	al.	PERSON
gujaf-204	133	2	2020	DATE
gujaf-204	133	3	el-diftar & elkalla	ORG
gujaf-204	133	4	2019	DATE
gujaf-204	133	5	mbekomize & popo	ORG
gujaf-204	133	6	2020	DATE
gujaf-204	134	1	ghana	GPE
gujaf-204	135	1	al	PERSON
gujaf-204	136	1	2018	DATE
gujaf-204	136	2	two	CARDINAL
gujaf-204	137	1	bhatia	PERSON
gujaf-204	137	2	2019	DATE
gujaf-204	137	3	90	CARDINAL
gujaf-204	137	4	1993	DATE
gujaf-204	137	5	2016	DATE
gujaf-204	139	1	two	CARDINAL
gujaf-204	141	1	nigerian	NORP
gujaf-204	142	1	al	PERSON
gujaf-204	142	2	2020	DATE
gujaf-204	144	1	2020	DATE
gujaf-204	146	1	al	PERSON
gujaf-204	147	1	2017	CARDINAL
gujaf-204	148	1	ahmadi	PERSON
gujaf-204	148	2	2017	DATE
gujaf-204	149	1	nigerian	NORP
gujaf-204	150	1	gusau journal of accounting	ORG
gujaf-204	150	2	3	CARDINAL
gujaf-204	150	3	3, october	DATE
gujaf-204	150	4	2022	CARDINAL
gujaf-204	150	5	91	CARDINAL
gujaf-204	150	6	nigerian	NORP
gujaf-204	151	1	nigeria	GPE
gujaf-204	152	1	nigeria	GPE
gujaf-204	153	1	two	CARDINAL
gujaf-204	161	1	annual	DATE
gujaf-204	164	1	gusau journal of accounting	ORG
gujaf-204	164	2	3	CARDINAL
gujaf-204	164	3	3, october	DATE
gujaf-204	164	4	2022	CARDINAL
gujaf-204	167	1	3	CARDINAL
gujaf-204	167	2	secondary	ORDINAL
gujaf-204	167	3	the nigerian stock exchange	ORG
gujaf-204	167	4	first	ORDINAL
gujaf-204	167	5	april each year	DATE
gujaf-204	167	6	the accounting year end	DATE
gujaf-204	168	1	5-year	DATE
gujaf-204	168	2	2016	CARDINAL
gujaf-204	168	3	2020	DATE
gujaf-204	168	4	25	CARDINAL
gujaf-204	168	5	125	CARDINAL
gujaf-204	168	6	45	CARDINAL
gujaf-204	168	7	80	CARDINAL
gujaf-204	170	1	ohlson	DATE
gujaf-204	170	2	1995	DATE
gujaf-204	172	1	first	ORDINAL
gujaf-204	172	2	nigerian	NORP
gujaf-204	179	1	1	CARDINAL
gujaf-204	179	2	1	CARDINAL
gujaf-204	179	3	gusau journal of accounting	ORG
gujaf-204	180	1	3	CARDINAL
gujaf-204	180	2	3, october	DATE
gujaf-204	180	3	2022	CARDINAL
gujaf-204	180	4	93	CARDINAL
gujaf-204	180	5	2022 4	DATE
gujaf-204	181	1	nigerian	NORP
gujaf-204	182	1	first	ORDINAL
gujaf-204	184	1	2	CARDINAL
gujaf-204	184	2	125	CARDINAL
gujaf-204	184	3	n0.50k	DATE
gujaf-204	189	1	gusau journal of accounting	ORG
gujaf-204	189	2	3	CARDINAL
gujaf-204	189	3	3, october	DATE
gujaf-204	189	4	2022	CARDINAL
gujaf-204	189	5	2	CARDINAL
gujaf-204	190	1	58k	CARDINAL
gujaf-204	190	2	31k	CARDINAL
gujaf-204	191	1	25	CARDINAL
gujaf-204	191	2	yearly	DATE
gujaf-204	194	1	2	CARDINAL
gujaf-204	195	1	53k	CARDINAL
gujaf-204	200	1	3	CARDINAL
gujaf-204	200	2	between two	CARDINAL
gujaf-204	201	1	3	CARDINAL
gujaf-204	201	2	3, october	DATE
gujaf-204	201	3	2022	CARDINAL
gujaf-204	201	4	95	CARDINAL
gujaf-204	201	5	0.88	CARDINAL
gujaf-204	202	1	bvps	PERSON
gujaf-204	202	2	0.75	CARDINAL
gujaf-204	202	3	0.45	CARDINAL
gujaf-204	202	4	about 0.14	CARDINAL
gujaf-204	203	1	mpps	ORG
gujaf-204	204	1	5%	PERCENT
gujaf-204	205	1	3	CARDINAL
gujaf-204	207	1	two	CARDINAL
gujaf-204	208	1	less than ten	CARDINAL
gujaf-204	209	1	5	CARDINAL
gujaf-204	209	2	vifs	PERSON
gujaf-204	209	3	1.75	CARDINAL
gujaf-204	209	4	1.26	CARDINAL
gujaf-204	209	5	1.35	CARDINAL
gujaf-204	210	1	200.17	CARDINAL
gujaf-204	210	2	4.95	CARDINAL
gujaf-204	210	3	34.70	CARDINAL
gujaf-204	211	1	5%	PERCENT
gujaf-204	211	2	three	CARDINAL
gujaf-204	212	1	ols	ORG
gujaf-204	214	1	gusau journal of accounting	ORG
gujaf-204	214	2	3	CARDINAL
gujaf-204	214	3	3, october	DATE
gujaf-204	214	4	2022	CARDINAL
gujaf-204	214	5	4	CARDINAL
gujaf-204	218	1	1	CARDINAL
gujaf-204	218	2	4.4031-0.4967bvpsit-0.1811epsit + 10.21dpsit+	DATE
gujaf-204	218	3	4	CARDINAL
gujaf-204	218	4	4	CARDINAL
gujaf-204	218	5	0.38	CARDINAL
gujaf-204	218	6	0.38	CARDINAL
gujaf-204	219	1	38%	PERCENT
gujaf-204	219	2	nigeria	GPE
gujaf-204	220	1	14.91	CARDINAL
gujaf-204	220	2	1%	PERCENT
gujaf-204	221	1	5.1242	MONEY
gujaf-204	221	2	gusau journal of accounting	ORG
gujaf-204	221	3	3	CARDINAL
gujaf-204	221	4	3, october	DATE
gujaf-204	221	5	2022 97	DATE
gujaf-204	221	6	5	CARDINAL
gujaf-204	221	7	0.36	CARDINAL
gujaf-204	222	1	36%	PERCENT
gujaf-204	222	2	nigeria	GPE
gujaf-204	223	1	56.49	CARDINAL
gujaf-204	223	2	1 percent	PERCENT
gujaf-204	224	1	0.0000	CARDINAL
gujaf-204	224	2	1%	PERCENT
gujaf-204	224	3	one	CARDINAL
gujaf-204	224	4	nigeria	GPE
gujaf-204	225	1	5.1242	MONEY
gujaf-204	225	2	5	CARDINAL
gujaf-204	225	3	5	CARDINAL
gujaf-204	225	4	0.13	CARDINAL
gujaf-204	226	1	13 percent	PERCENT
gujaf-204	226	2	nigeria	GPE
gujaf-204	227	1	2.17	CARDINAL
gujaf-204	227	2	3	CARDINAL
gujaf-204	227	3	3, october	DATE
gujaf-204	227	4	2022	CARDINAL
gujaf-204	227	5	98 10 percent	PERCENT
gujaf-204	228	1	0.39	CARDINAL
gujaf-204	228	2	0.13	CARDINAL
gujaf-204	228	3	dmbs	ORG
gujaf-204	228	4	nigeria	GPE
gujaf-204	229	1	about 26 percent	PERCENT
gujaf-204	230	1	0.0000	CARDINAL
gujaf-204	230	2	0.0832	GPE
gujaf-204	230	3	nigeria	GPE
gujaf-204	231	1	5	CARDINAL
gujaf-204	231	2	nigeria	GPE
gujaf-204	232	1	three	CARDINAL
gujaf-204	233	1	nigeria	GPE
gujaf-204	234	1	nigeria	GPE
gujaf-204	234	2	nigeria	GPE
gujaf-204	240	1	gusau journal of accounting	ORG
gujaf-204	240	2	3	CARDINAL
gujaf-204	240	3	3, october	DATE
gujaf-204	240	4	2022 99	DATE
gujaf-204	240	5	k.a.	GPE
gujaf-204	240	6	ajibolade	LOC
gujaf-204	240	7	s.o.	GPE
gujaf-204	240	8	uwuigbe, u. & uwuigbe	ORG
gujaf-204	240	9	o.r.	ORG
gujaf-204	240	10	2017	CARDINAL
gujaf-204	241	1	standard (ifrs	ORG
gujaf-204	241	2	nigerian	NORP
gujaf-204	242	1	international journal of accounting research	ORG
gujaf-204	242	2	3(1	CARDINAL
gujaf-204	242	3	21	CARDINAL
gujaf-204	243	1	a.	PERSON
gujaf-204	243	2	o. a. &	ORG
gujaf-204	243	3	a.	PERSON
gujaf-204	243	4	2020	DATE
gujaf-204	244	1	nigeria agir	ORG
gujaf-204	244	2	p. a.	PERSON
gujaf-204	245	1	2017	CARDINAL
gujaf-204	246	1	nigeria	GPE
gujaf-204	247	1	iiard international journal of banking	ORG
gujaf-204	247	2	3(2	CARDINAL
gujaf-204	247	3	10.1177/2278682118823307	CARDINAL
gujaf-204	247	4	r., & brown	ORG
gujaf-204	247	5	1968	DATE
gujaf-204	249	1	6	CARDINAL
gujaf-204	249	2	159	CARDINAL
gujaf-204	250	1	barth	PERSON
gujaf-204	250	2	m. beaver	PERSON
gujaf-204	250	3	e., & landsman	ORG
gujaf-204	250	4	w.h.	GPE
gujaf-204	250	5	1998	DATE
gujaf-204	252	1	economics,25(1	ORG
gujaf-204	252	2	1-34	CARDINAL
gujaf-204	253	1	basil, a. d.	PERSON
gujaf-204	253	2	masri	GPE
gujaf-204	253	3	m. h. & salisu	ORG
gujaf-204	253	4	m.a.	ORG
gujaf-204	253	5	2018	DATE
gujaf-204	254	1	the ghana stock exchange	ORG
gujaf-204	255	1	afro-asian journal of finance	ORG
gujaf-204	256	1	aajfa.2018.093466 bhatia	PERSON
gujaf-204	256	2	m. & mulenga	ORG
gujaf-204	256	3	m. j.	PERSON
gujaf-204	256	4	2019	DATE
gujaf-204	258	1	jindal journal of business research	ORG
gujaf-204	258	2	1–15	CARDINAL
gujaf-204	258	3	1994	DATE
gujaf-204	260	1	journal of accounting and economics	ORG
gujaf-204	260	2	18(1	CARDINAL
gujaf-204	260	3	3	CARDINAL
gujaf-204	261	1	elbakry	PERSON
gujaf-204	261	2	a. e.	PERSON
gujaf-204	261	3	nwachukwu	GPE
gujaf-204	261	4	j. c.	PERSON
gujaf-204	261	5	abdou, h. a. & elshandidy	ORG
gujaf-204	261	6	2017	CARDINAL
gujaf-204	262	1	germany	GPE
gujaf-204	262	2	uk	GPE
gujaf-204	262	3	journal of international accounting	ORG
gujaf-204	262	4	28	CARDINAL
gujaf-204	262	5	2017	CARDINAL
gujaf-204	263	1	el-diftar	PERSON
gujaf-204	263	2	d. & elkalla	ORG
gujaf-204	263	3	2019	DATE
gujaf-204	265	1	17	CARDINAL
gujaf-204	265	2	3	CARDINAL
gujaf-204	265	3	519	CARDINAL
gujaf-204	265	4	g.a.	PERSON
gujaf-204	265	5	j.a.	GPE
gujaf-204	265	6	1995	DATE
gujaf-204	267	1	1(2	CARDINAL
gujaf-204	267	2	689	CARDINAL
gujaf-204	268	1	gusau journal of accounting	ORG
gujaf-204	268	2	3	CARDINAL
gujaf-204	268	3	3, october	DATE
gujaf-204	268	4	2022	CARDINAL
gujaf-204	268	5	100 kwon	QUANTITY
gujaf-204	268	6	g-j.	PERSON
gujaf-204	268	7	2017	CARDINAL
gujaf-204	269	1	asian	NORP
gujaf-204	269	2	korea	GPE
gujaf-204	269	3	japan	GPE
gujaf-204	269	4	china	GPE
gujaf-204	269	5	https://doi.org/10.1108/mf-07-2017-0261 mbekomize	PERSON
gujaf-204	269	6	c. j. & popo	ORG
gujaf-204	269	7	s.	GPE
gujaf-204	269	8	2020	DATE
gujaf-204	270	1	botswana	ORG
gujaf-204	271	1	13	CARDINAL
gujaf-204	271	2	5	CARDINAL
gujaf-204	272	1	ohlson	PERSON
gujaf-204	272	2	j. (1995	ORG
gujaf-204	272	3	spring	DATE
gujaf-204	272	4	11(2	CARDINAL
gujaf-204	272	5	661	CARDINAL
gujaf-204	273	1	oshodin	ORG
gujaf-204	273	2	e. & mgbame	ORG
gujaf-204	273	3	c.o.	GPE
gujaf-204	273	4	2014	DATE
gujaf-204	274	1	nigerian	NORP
gujaf-204	275	1	journal of business studies	ORG
gujaf-204	275	2	quarterly	DATE
gujaf-204	275	3	6	CARDINAL
gujaf-204	275	4	1	CARDINAL
gujaf-204	275	5	42	CARDINAL
gujaf-204	276	1	r.	NORP
gujaf-204	276	2	b.	GPE
gujaf-204	276	3	saraswati	ORG
gujaf-204	276	4	e., & purnomosidi	ORG
gujaf-204	276	5	2018	DATE
gujaf-204	278	1	academy of accounting and	ORG
gujaf-204	278	2	22(3	CARDINAL
gujaf-204	278	3	1	CARDINAL
gujaf-204	278	4	9	CARDINAL
gujaf-204	278	5	gusau journal of accounting	ORG
gujaf-204	278	6	3	CARDINAL
gujaf-204	278	7	3, october	DATE
gujaf-204	278	8	2022	CARDINAL