id	sid	eid	entity	type
gujaf-207	1	1	gusau journal of accounting	ORG
gujaf-207	1	2	4	CARDINAL
gujaf-207	1	3	1	CARDINAL
gujaf-207	1	4	april	DATE
gujaf-207	1	5	2023	CARDINAL
gujaf-207	1	6	2756-665x	CARDINAL
gujaf-207	1	7	social sciences	ORG
gujaf-207	1	8	federal university gusau	ORG
gujaf-207	1	9	zamfara state	GPE
gujaf-207	1	10	gusau journal of accounting	ORG
gujaf-207	1	11	4	CARDINAL
gujaf-207	1	12	1, april	DATE
gujaf-207	1	13	2023 ii	CARDINAL
gujaf-207	1	14	4	CARDINAL
gujaf-207	1	15	1 april	DATE
gujaf-207	1	16	2023	CARDINAL
gujaf-207	1	17	2756-665x	CARDINAL
gujaf-207	1	18	social sciences	ORG
gujaf-207	1	19	federal university gusau	ORG
gujaf-207	1	20	zamfara state	GPE
gujaf-207	2	1	ahmadu bello university press limited	ORG
gujaf-207	2	2	zaria kaduna	PERSON
gujaf-207	2	3	nigeria	GPE
gujaf-207	3	1	08065949711	CARDINAL
gujaf-207	3	2	069-879121	CARDINAL
gujaf-207	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-207	4	2	4	CARDINAL
gujaf-207	4	3	1, april	DATE
gujaf-207	4	4	2023	CARDINAL
gujaf-207	6	1	muhammad mustapha	PERSON
gujaf-207	6	2	ahmadu bello university	ORG
gujaf-207	6	3	zaria	PERSON
gujaf-207	6	4	kaduna state	GPE
gujaf-207	7	1	umar farouk	PERSON
gujaf-207	7	2	federal university gusau	ORG
gujaf-207	7	3	zamfara state	GPE
gujaf-207	8	1	modu kumshe department of accounting	ORG
gujaf-207	8	2	university of maiduguri	ORG
gujaf-207	8	3	borno	GPE
gujaf-207	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-207	9	2	paul university	ORG
gujaf-207	10	1	prof kabir tahir hamid	PERSON
gujaf-207	10	2	bayero university	ORG
gujaf-207	10	3	kano	ORG
gujaf-207	11	1	prof	PERSON
gujaf-207	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-207	12	2	university of jos	ORG
gujaf-207	13	1	clifford ofurum department of accounting	ORG
gujaf-207	13	2	university of portharcourt	ORG
gujaf-207	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-207	15	2	ahmadu bello university	ORG
gujaf-207	15	3	zaria	PERSON
gujaf-207	16	1	prof	PERSON
gujaf-207	17	1	yusuf	PERSON
gujaf-207	18	1	b. rahman	PERSON
gujaf-207	18	2	lagos state university	ORG
gujaf-207	19	1	gusau journal of accounting	ORG
gujaf-207	19	2	4	CARDINAL
gujaf-207	19	3	1, april	DATE
gujaf-207	19	4	2023	CARDINAL
gujaf-207	20	1	suleiman a. s. aruwa	PERSON
gujaf-207	20	2	nasarawa state university	ORG
gujaf-207	20	3	keffi	GPE
gujaf-207	22	1	muhammad junaidu	PERSON
gujaf-207	22	2	kurawa department of accounting	ORG
gujaf-207	22	3	university kano	ORG
gujaf-207	24	1	muhammad habibu sabari department	PERSON
gujaf-207	24	2	ahmadu bello university	ORG
gujaf-207	24	3	zaria	PERSON
gujaf-207	24	4	prof	PERSON
gujaf-207	25	1	okpanachi joshua department of accounting	ORG
gujaf-207	25	2	nigerian defence academy	ORG
gujaf-207	25	3	kaduna	GPE
gujaf-207	26	1	hassan ibrahim department	PERSON
gujaf-207	26	2	ibb university	ORG
gujaf-207	26	3	niger state	GPE
gujaf-207	27	1	prof	PERSON
gujaf-207	28	1	mary okwo department of accounting	ORG
gujaf-207	28	2	enugu state university of science and technology	ORG
gujaf-207	30	1	aminu isah department of accounting	ORG
gujaf-207	30	2	bayero university	ORG
gujaf-207	30	3	kano	ORG
gujaf-207	31	1	prof	PERSON
gujaf-207	32	1	ahmadu bello department of accounting	ORG
gujaf-207	32	2	ahmadu bello university	ORG
gujaf-207	32	3	zaria	PERSON
gujaf-207	33	1	prof	PERSON
gujaf-207	34	1	musa yelwa abubakar department	PERSON
gujaf-207	34	2	usmanu danfodiyo university	ORG
gujaf-207	34	3	sokoto state	ORG
gujaf-207	35	1	prof	ORG
gujaf-207	36	1	salisu abubakar department of accounting	ORG
gujaf-207	36	2	ahmadu bello university	ORG
gujaf-207	36	3	zaria	PERSON
gujaf-207	36	4	kaduna state	GPE
gujaf-207	37	1	isaq	PERSON
gujaf-207	37	2	samaila department of accounting	ORG
gujaf-207	37	3	bayero university	ORG
gujaf-207	38	1	fatima	PERSON
gujaf-207	38	2	university of maiduguri	ORG
gujaf-207	38	3	borno	GPE
gujaf-207	39	1	sunusi sa'ad	PERSON
gujaf-207	39	2	dutse	GPE
gujaf-207	39	3	jigawa state	GPE
gujaf-207	40	1	gusau journal of accounting	ORG
gujaf-207	40	2	4	CARDINAL
gujaf-207	40	3	1, april	DATE
gujaf-207	40	4	2023	CARDINAL
gujaf-207	40	5	nasiru a. ka’oje	PERSON
gujaf-207	40	6	usmanu danfodiyo university	ORG
gujaf-207	40	7	sokoto	PERSON
gujaf-207	41	1	aminu abdullahi department of accounting	ORG
gujaf-207	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-207	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-207	42	2	nigerian defence academy	ORG
gujaf-207	42	3	kaduna state	GPE
gujaf-207	43	1	dr.	PERSON
gujaf-207	43	2	saidu adamu department of accounting	ORG
gujaf-207	44	1	dr.	PERSON
gujaf-207	44	2	nasiru yunusa department	PERSON
gujaf-207	44	3	ahmadu bello university	ORG
gujaf-207	44	4	zaria	PERSON
gujaf-207	45	1	aisha	PERSON
gujaf-207	45	2	muhammad department	PERSON
gujaf-207	45	3	ahmadu bello university	ORG
gujaf-207	45	4	zaria	PERSON
gujaf-207	46	1	lawal muhammad	PERSON
gujaf-207	46	2	ahmadu bello university	ORG
gujaf-207	46	3	zaria	PERSON
gujaf-207	47	1	farouk	PERSON
gujaf-207	47	2	american university of nigeria	ORG
gujaf-207	47	3	yola	ORG
gujaf-207	48	1	bashir umar farouk	PERSON
gujaf-207	48	2	federal university gusau	ORG
gujaf-207	48	3	zamfara state	GPE
gujaf-207	49	1	dr emmanuel omokhuale department	PERSON
gujaf-207	49	2	federal university gusau	ORG
gujaf-207	50	1	state gusau journal of accounting	ORG
gujaf-207	50	2	4	CARDINAL
gujaf-207	50	3	1, april	DATE
gujaf-207	50	4	2023	CARDINAL
gujaf-207	51	1	kabiru isah	PERSON
gujaf-207	51	2	bayero university kano	ORG
gujaf-207	52	1	bashir	PERSON
gujaf-207	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-207	52	3	sokoto state	ORG
gujaf-207	54	1	muhammad tanko	PERSON
gujaf-207	54	2	kaduna state university	ORG
gujaf-207	54	3	kaduna	GPE
gujaf-207	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-207	55	2	sokoto state	ORG
gujaf-207	57	1	aliyu sulaiman kantudu	PERSON
gujaf-207	57	2	university kano	ORG
gujaf-207	58	1	usman muhammad adam	PERSON
gujaf-207	58	2	federal university gusau	ORG
gujaf-207	58	3	zamfara state	GPE
gujaf-207	59	1	gusau journal of accounting	ORG
gujaf-207	59	2	4	CARDINAL
gujaf-207	59	3	1, april	DATE
gujaf-207	59	4	2023	CARDINAL
gujaf-207	59	5	gusau journal of accounting	ORG
gujaf-207	60	1	two	CARDINAL
gujaf-207	60	2	april and october annually	DATE
gujaf-207	61	1	the department of accounting	ORG
gujaf-207	61	2	social sciences	ORG
gujaf-207	61	3	federal university gusau	ORG
gujaf-207	61	4	zamfara state	GPE
gujaf-207	61	5	nigeria	GPE
gujaf-207	61	6	islamic finance	ORG
gujaf-207	61	7	islamic	NORP
gujaf-207	62	1	english	LANGUAGE
gujaf-207	63	1	more than 15	CARDINAL
gujaf-207	63	2	a4	ORG
gujaf-207	63	3	1.5	CARDINAL
gujaf-207	63	4	12	CARDINAL
gujaf-207	64	1	25 percent	PERCENT
gujaf-207	65	1	5000	CARDINAL
gujaf-207	65	2	more than 250	CARDINAL
gujaf-207	65	3	four	CARDINAL
gujaf-207	66	1	apa 7th	PRODUCT
gujaf-207	67	1	4	CARDINAL
gujaf-207	67	2	1, april	DATE
gujaf-207	67	3	2023	CARDINAL
gujaf-207	71	1	fcmb	PERSON
gujaf-207	71	2	7278465011	DATE
gujaf-207	71	3	gusau journal of accounting	ORG
gujaf-207	71	4	federal university gusau	ORG
gujaf-207	71	5	zamfara state	GPE
gujaf-207	73	1	+2348069393824	DATE
gujaf-207	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-207	73	3	4	CARDINAL
gujaf-207	73	4	1, april	DATE
gujaf-207	73	5	2023	CARDINAL
gujaf-207	73	6	nigeria	GPE
gujaf-207	73	7	benjamin gwabin joseph	PERSON
gujaf-207	73	8	abdullahi phd	PERSON
gujaf-207	73	9	benjamin kumai gugong phd	PERSON
gujaf-207	73	10	1	CARDINAL
gujaf-207	73	11	nigeria	GPE
gujaf-207	73	12	abubakar umar 18	PERSON
gujaf-207	73	13	nigeria	GPE
gujaf-207	73	14	abdullahi ahmed phd	PERSON
gujaf-207	73	15	zakari usman	PERSON
gujaf-207	73	16	35	CARDINAL
gujaf-207	73	17	nigerian	NORP
gujaf-207	73	18	muhammed alhaji abubakar	PERSON
gujaf-207	73	19	nordin phd	PERSON
gujaf-207	73	20	abubakar hamisu	PERSON
gujaf-207	73	21	umar 54 board	ORG
gujaf-207	73	22	nigeria	GPE
gujaf-207	73	23	isah	PERSON
gujaf-207	73	24	phd	PERSON
gujaf-207	73	25	ahmed bello phd	PERSON
gujaf-207	74	1	75	CARDINAL
gujaf-207	74	2	nigeria shehu usman hassan	LOC
gujaf-207	74	3	bello sabo	PERSON
gujaf-207	74	4	ismai'l idris	PERSON
gujaf-207	74	5	idris ahmed aliyu	PERSON
gujaf-207	75	1	96	CARDINAL
gujaf-207	75	2	lafia nasarawa state	ORG
gujaf-207	75	3	nigeria	GPE
gujaf-207	75	4	ahmed mohammed yahaya	PERSON
gujaf-207	75	5	babatunde joseph kolawole	PERSON
gujaf-207	75	6	bello surajudeen oyeleke	ORG
gujaf-207	75	7	121	CARDINAL
gujaf-207	75	8	nigeria	GPE
gujaf-207	75	9	atanda	NORP
gujaf-207	75	10	mohamad ali abdul-hamid	PERSON
gujaf-207	75	11	salami suleiman	PERSON
gujaf-207	75	12	salam mudathir	PERSON
gujaf-207	75	13	135	CARDINAL
gujaf-207	75	14	4	CARDINAL
gujaf-207	75	15	1, april	DATE
gujaf-207	75	16	2023	CARDINAL
gujaf-207	75	17	nigeria	GPE
gujaf-207	75	18	151	CARDINAL
gujaf-207	75	19	sani abdulrahman bala	PERSON
gujaf-207	75	20	jamilu jibril	PERSON
gujaf-207	75	21	nigeria	GPE
gujaf-207	75	22	171	CARDINAL
gujaf-207	75	23	abdulrahman bala	PERSON
gujaf-207	75	24	umar salim ibrahim	PERSON
gujaf-207	75	25	samaila dannana risk committee	ORG
gujaf-207	75	26	nigeria	GPE
gujaf-207	75	27	najib abbas	PERSON
gujaf-207	75	28	kabiru isa	PERSON
gujaf-207	75	29	naja’atu bala 192	PERSON
gujaf-207	75	30	nigeria	GPE
gujaf-207	75	31	ahmad muhammad ahmad	PERSON
gujaf-207	75	32	lubabah mansur kwanbo	PERSON
gujaf-207	75	33	ph.d	NORP
gujaf-207	75	34	shehu usman hassan	PERSON
gujaf-207	75	35	ph.d	NORP
gujaf-207	76	1	musa suleiman umar	PERSON
gujaf-207	76	2	ph.d	NORP
gujaf-207	77	1	216	CARDINAL
gujaf-207	77	2	nigeria	GPE
gujaf-207	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-207	77	4	lawal mohammed	PERSON
gujaf-207	77	5	ph.d	NORP
gujaf-207	77	6	ahmed bello	PERSON
gujaf-207	77	7	ph.d	NORP
gujaf-207	78	1	umar farouk	PERSON
gujaf-207	78	2	237	CARDINAL
gujaf-207	78	3	nigerian	NORP
gujaf-207	78	4	daniel gbadebo	PERSON
gujaf-207	78	5	254	CARDINAL
gujaf-207	78	6	nigeria	GPE
gujaf-207	79	1	daniel gbadebo	PERSON
gujaf-207	79	2	275	CARDINAL
gujaf-207	79	3	gusau journal of accounting	ORG
gujaf-207	79	4	4	CARDINAL
gujaf-207	79	5	1, april	DATE
gujaf-207	79	6	2023 54	DATE
gujaf-207	79	7	the nigerian stock exchange	ORG
gujaf-207	79	8	muhammed alhaji abubakar	PERSON
gujaf-207	79	9	malaysia	GPE
gujaf-207	79	10	+2347036874529 nurnaddia binti nordin faculty	PERSON
gujaf-207	79	11	malaysia	GPE
gujaf-207	79	12	+60 11-1081	DATE
gujaf-207	79	13	abubakar hamisu umar department of business administration	ORG
gujaf-207	79	14	al-qalam university katsina	ORG
gujaf-207	79	15	nigeria	GPE
gujaf-207	81	1	603	CARDINAL
gujaf-207	81	2	the nigerian stock exchange	ORG
gujaf-207	82	1	nigeria	GPE
gujaf-207	83	1	87	CARDINAL
gujaf-207	83	2	16	CARDINAL
gujaf-207	87	1	nigeria	GPE
gujaf-207	88	1	nigeria	GPE
gujaf-207	88	2	nigeria	GPE
gujaf-207	90	1	https://doi.org/10.57233/gujaf.v4i1.200 gusau journal of accounting	ORG
gujaf-207	90	2	4	CARDINAL
gujaf-207	90	3	1, april	DATE
gujaf-207	90	4	2023 55 1	DATE
gujaf-207	92	1	ishola	PERSON
gujaf-207	92	2	2020	DATE
gujaf-207	92	3	about 80%	PERCENT
gujaf-207	92	4	u.s,	GPE
gujaf-207	92	5	60%	PERCENT
gujaf-207	92	6	india	GPE
gujaf-207	93	1	african	NORP
gujaf-207	93	2	uganda	GPE
gujaf-207	93	3	40%	PERCENT
gujaf-207	93	4	50%	PERCENT
gujaf-207	93	5	zambia	GPE
gujaf-207	94	1	nigeria	GPE
gujaf-207	94	2	between 70% and 80%	PERCENT
gujaf-207	94	3	2016	CARDINAL
gujaf-207	94	4	2021	CARDINAL
gujaf-207	94	5	2022	CARDINAL
gujaf-207	96	1	2022	CARDINAL
gujaf-207	96	2	africa	LOC
gujaf-207	96	3	nigeria	GPE
gujaf-207	96	4	south africa	GPE
gujaf-207	96	5	kenya	GPE
gujaf-207	96	6	ethiopia	GPE
gujaf-207	96	7	ghana	GPE
gujaf-207	97	1	53%	PERCENT
gujaf-207	97	2	nigerian	NORP
gujaf-207	97	3	2022	CARDINAL
gujaf-207	99	1	madaleno	PERSON
gujaf-207	99	2	2019	DATE
gujaf-207	99	3	2006	DATE
gujaf-207	99	4	2015	DATE
gujaf-207	99	5	european	NORP
gujaf-207	101	1	mbah et al	ORG
gujaf-207	102	1	2018	DATE
gujaf-207	102	2	nigeria	GPE
gujaf-207	103	1	khan	GPE
gujaf-207	103	2	2022	CARDINAL
gujaf-207	103	3	europe	LOC
gujaf-207	104	1	nigeria	GPE
gujaf-207	104	2	duru et al.	ORG
gujaf-207	104	3	2014	DATE
gujaf-207	105	1	babatope et al	PERSON
gujaf-207	105	2	2021	CARDINAL
gujaf-207	105	3	olusi	PERSON
gujaf-207	105	4	ibrahim	PERSON
gujaf-207	105	5	2021	CARDINAL
gujaf-207	105	6	nigeria	GPE
gujaf-207	106	1	cole	PRODUCT
gujaf-207	107	1	2022	CARDINAL
gujaf-207	107	2	nigeria	GPE
gujaf-207	108	1	4	CARDINAL
gujaf-207	108	2	1, april	DATE
gujaf-207	108	3	2023 56	CARDINAL
gujaf-207	109	1	cbn	ORG
gujaf-207	109	2	the manufacturers association of nigeria	ORG
gujaf-207	109	3	bank of industry (	ORG
gujaf-207	109	4	cbn	ORG
gujaf-207	109	5	2022	CARDINAL
gujaf-207	110	1	nigeria	GPE
gujaf-207	112	1	rudhani	NORP
gujaf-207	112	2	2016	DATE
gujaf-207	112	3	chen	PERSON
gujaf-207	112	4	2018	DATE
gujaf-207	112	5	effiong	GPE
gujaf-207	112	6	enya	PERSON
gujaf-207	112	7	2020	DATE
gujaf-207	112	8	khan	GPE
gujaf-207	112	9	2020	DATE
gujaf-207	112	10	nigeria	GPE
gujaf-207	113	1	nigerian	NORP
gujaf-207	113	2	2015	DATE
gujaf-207	114	1	nigeria	GPE
gujaf-207	118	1	i.	PERSON
gujaf-207	118	2	nigeria	GPE
gujaf-207	120	1	nigeria	GPE
gujaf-207	121	1	2	CARDINAL
gujaf-207	121	2	haron	PERSON
gujaf-207	121	3	2019	DATE
gujaf-207	122	1	bhagat	PERSON
gujaf-207	122	2	bolton	PERSON
gujaf-207	122	3	2019	DATE
gujaf-207	123	1	the gusau journal of accounting	ORG
gujaf-207	123	2	4	CARDINAL
gujaf-207	123	3	1, april	DATE
gujaf-207	123	4	2023 57	ORG
gujaf-207	123	5	2019	DATE
gujaf-207	124	1	akenga	PERSON
gujaf-207	124	2	2017	CARDINAL
gujaf-207	127	1	2010	DATE
gujaf-207	128	1	verca	ORG
gujaf-207	129	1	greenaway	PERSON
gujaf-207	130	1	2007	DATE
gujaf-207	131	1	effiong	GPE
gujaf-207	131	2	enya	PERSON
gujaf-207	131	3	2020	DATE
gujaf-207	132	1	2017	CARDINAL
gujaf-207	135	1	noor	PERSON
gujaf-207	135	2	abdulla	PERSON
gujaf-207	135	3	2014	DATE
gujaf-207	137	1	2017	CARDINAL
gujaf-207	141	1	2017	CARDINAL
gujaf-207	146	1	gusau journal of accounting	ORG
gujaf-207	146	2	4	CARDINAL
gujaf-207	146	3	1, april	DATE
gujaf-207	146	4	2023 58	DATE
gujaf-207	147	1	rudhani	NORP
gujaf-207	148	1	2016	DATE
gujaf-207	149	1	chen	PERSON
gujaf-207	149	2	2018	DATE
gujaf-207	152	1	2020	DATE
gujaf-207	152	2	nigeria	GPE
gujaf-207	153	1	2021	CARDINAL
gujaf-207	153	2	bangladesh	GPE
gujaf-207	154	1	2015	CARDINAL
gujaf-207	154	2	2015	CARDINAL
gujaf-207	154	3	nigeria	GPE
gujaf-207	155	1	effiong	GPE
gujaf-207	155	2	enya	PERSON
gujaf-207	155	3	2020	DATE
gujaf-207	156	1	437	CARDINAL
gujaf-207	156	2	india	GPE
gujaf-207	156	3	altaf	PERSON
gujaf-207	156	4	ahmad	PERSON
gujaf-207	156	5	2019	DATE
gujaf-207	156	6	two	CARDINAL
gujaf-207	158	1	wetzel	ORG
gujaf-207	158	2	hofmann	PERSON
gujaf-207	158	3	2019	DATE
gujaf-207	158	4	wcm	ORG
gujaf-207	159	1	rudhani	NORP
gujaf-207	159	2	2019	DATE
gujaf-207	160	1	khan et al	PERSON
gujaf-207	161	1	2020	DATE
gujaf-207	164	1	2017	CARDINAL
gujaf-207	164	2	195	CARDINAL
gujaf-207	164	3	croatian	NORP
gujaf-207	164	4	10-year	DATE
gujaf-207	165	1	2017	CARDINAL
gujaf-207	165	2	4	CARDINAL
gujaf-207	165	3	1, april	DATE
gujaf-207	165	4	2023 59	CARDINAL
gujaf-207	165	5	days	DATE
gujaf-207	165	6	days	DATE
gujaf-207	165	7	nigerian	NORP
gujaf-207	166	1	nigerian	NORP
gujaf-207	166	2	2015	CARDINAL
gujaf-207	167	1	saudi	NORP
gujaf-207	167	2	2014	DATE
gujaf-207	168	1	720	CARDINAL
gujaf-207	168	2	russian	NORP
gujaf-207	168	3	2015	DATE
gujaf-207	169	1	li	PERSON
gujaf-207	169	2	2020	DATE
gujaf-207	169	3	15	CARDINAL
gujaf-207	169	4	ghanaian	NORP
gujaf-207	170	1	2019	DATE
gujaf-207	170	2	pakistan	GPE
gujaf-207	171	1	alnuaimi	PERSON
gujaf-207	171	2	2020	DATE
gujaf-207	172	1	deloof	PERSON
gujaf-207	172	2	2003	DATE
gujaf-207	172	3	days	DATE
gujaf-207	173	1	1,009	CARDINAL
gujaf-207	173	2	belgian	NORP
gujaf-207	173	3	between 1992 and 1996	DATE
gujaf-207	174	1	2016	DATE
gujaf-207	174	2	turnover days	DATE
gujaf-207	176	1	singh	GPE
gujaf-207	177	1	2017	CARDINAL
gujaf-207	178	1	almeida	PERSON
gujaf-207	178	2	2004	DATE
gujaf-207	179	1	2019	DATE
gujaf-207	179	2	chinese	NORP
gujaf-207	181	1	2019	DATE
gujaf-207	181	2	australian	NORP
gujaf-207	184	1	2020	DATE
gujaf-207	185	1	the gusau journal of accounting	ORG
gujaf-207	185	2	4	CARDINAL
gujaf-207	185	3	1, april	DATE
gujaf-207	185	4	2023 60 inventory days	DATE
gujaf-207	186	1	2018	DATE
gujaf-207	188	1	2020	DATE
gujaf-207	190	1	2020	DATE
gujaf-207	192	1	islam	NORP
gujaf-207	193	1	2018	DATE
gujaf-207	195	1	amir sharif	PERSON
gujaf-207	195	2	2018	DATE
gujaf-207	196	1	day	DATE
gujaf-207	196	2	khan	GPE
gujaf-207	196	3	2020	DATE
gujaf-207	197	1	82	CARDINAL
gujaf-207	197	2	india	GPE
gujaf-207	198	1	2019	DATE
gujaf-207	199	1	india	GPE
gujaf-207	199	2	maheswari	ORG
gujaf-207	199	3	2015	DATE
gujaf-207	200	1	2015	CARDINAL
gujaf-207	200	2	south african	NORP
gujaf-207	203	1	2017	CARDINAL
gujaf-207	203	2	nigeria	GPE
gujaf-207	204	1	2016	CARDINAL
gujaf-207	205	1	2014	DATE
gujaf-207	205	2	kenya	GPE
gujaf-207	208	1	nigeria	GPE
gujaf-207	208	2	the gusau journal of accounting	ORG
gujaf-207	208	3	4	CARDINAL
gujaf-207	208	4	1, april	DATE
gujaf-207	208	5	2023 61	DATE
gujaf-207	209	1	nigeria	GPE
gujaf-207	210	1	nigeria	GPE
gujaf-207	213	1	modigliani & miller	ORG
gujaf-207	213	2	1950	DATE
gujaf-207	217	1	2.1	CARDINAL
gujaf-207	217	2	3	CARDINAL
gujaf-207	217	3	nigeria	GPE
gujaf-207	219	1	2013	DATE
gujaf-207	220	1	the nigerian stock exchange	ORG
gujaf-207	221	1	sekaran & bourgie	ORG
gujaf-207	221	2	2010	DATE
gujaf-207	222	1	2021	CARDINAL
gujaf-207	222	2	87	CARDINAL
gujaf-207	223	1	eighty	CARDINAL
gujaf-207	223	2	4	CARDINAL
gujaf-207	223	3	1, april	DATE
gujaf-207	223	4	2023 62	DATE
gujaf-207	223	5	the nigerian stock exchange	ORG
gujaf-207	223	6	december	DATE
gujaf-207	223	7	2021	DATE
gujaf-207	225	1	2013	DATE
gujaf-207	226	1	saunders et al 2009	PERSON
gujaf-207	229	1	annual	DATE
gujaf-207	230	1	16	CARDINAL
gujaf-207	232	1	two	CARDINAL
gujaf-207	232	2	𝑅𝑂𝐴𝑖𝑡	PERSON
gujaf-207	232	3	……………………	PRODUCT
gujaf-207	233	1	1	CARDINAL
gujaf-207	234	1	……………………	PRODUCT
gujaf-207	236	1	fa	ORG
gujaf-207	238	1	three	CARDINAL
gujaf-207	238	2	3	CARDINAL
gujaf-207	239	1	4	CARDINAL
gujaf-207	240	1	gusau journal of accounting	ORG
gujaf-207	240	2	4	CARDINAL
gujaf-207	240	3	1, april	DATE
gujaf-207	240	4	2023 63	DATE
gujaf-207	240	5	two	CARDINAL
gujaf-207	243	1	4.1	CARDINAL
gujaf-207	243	2	two	CARDINAL
gujaf-207	243	3	2	CARDINAL
gujaf-207	243	4	three	CARDINAL
gujaf-207	244	1	4.1	CARDINAL
gujaf-207	244	2	4.1	CARDINAL
gujaf-207	245	1	max	PERSON
gujaf-207	245	2	0.007	CARDINAL
gujaf-207	245	3	1.763	CARDINAL
gujaf-207	245	4	0.323 0.253	CARDINAL
gujaf-207	245	5	0.080	CARDINAL
gujaf-207	245	6	0.930	MONEY
gujaf-207	245	7	4.177	CARDINAL
gujaf-207	245	8	0.679	CARDINAL
gujaf-207	245	9	0.527	CARDINAL
gujaf-207	245	10	4.908	CARDINAL
gujaf-207	245	11	38.00	MONEY
gujaf-207	245	12	2023	CARDINAL
gujaf-207	245	13	4.1	CARDINAL
gujaf-207	246	1	0.007	CARDINAL
gujaf-207	246	2	0.022	CARDINAL
gujaf-207	246	3	0.169	CARDINAL
gujaf-207	247	1	0.167	CARDINAL
gujaf-207	247	2	0.7%	PERCENT
gujaf-207	247	3	approximately (176%	PERCENT
gujaf-207	247	4	-116%	PERCENT
gujaf-207	248	1	0.323	CARDINAL
gujaf-207	248	2	0.253	CARDINAL
gujaf-207	248	3	0.08	CARDINAL
gujaf-207	248	4	0.771	CARDINAL
gujaf-207	249	1	32%	PERCENT
gujaf-207	249	2	77%	PERCENT
gujaf-207	249	3	8%	PERCENT
gujaf-207	250	1	second	ORDINAL
gujaf-207	250	2	0.395	CARDINAL
gujaf-207	250	3	0.322	CARDINAL
gujaf-207	250	4	0.092	CARDINAL
gujaf-207	250	5	0.93	CARDINAL
gujaf-207	251	1	39.5%	PERCENT
gujaf-207	253	1	4.18	CARDINAL
gujaf-207	253	2	4.03	CARDINAL
gujaf-207	253	3	0.83	CARDINAL
gujaf-207	253	4	2.33	CARDINAL
gujaf-207	253	5	6.38	CARDINAL
gujaf-207	254	1	gusau journal of accounting	ORG
gujaf-207	254	2	4	CARDINAL
gujaf-207	254	3	1, april	DATE
gujaf-207	254	4	2023 64	DATE
gujaf-207	254	5	0.83	CARDINAL
gujaf-207	254	6	4.18	CARDINAL
gujaf-207	254	7	4.18	CARDINAL
gujaf-207	255	1	second	ORDINAL
gujaf-207	255	2	0.68	CARDINAL
gujaf-207	255	3	0.62	CARDINAL
gujaf-207	255	4	0.53	CARDINAL
gujaf-207	255	5	4.91	CARDINAL
gujaf-207	256	1	0.53	CARDINAL
gujaf-207	256	2	68%	PERCENT
gujaf-207	257	1	40.22	CARDINAL
gujaf-207	257	2	38	CARDINAL
gujaf-207	257	3	20.5	CARDINAL
gujaf-207	257	4	3	CARDINAL
gujaf-207	257	5	98	CARDINAL
gujaf-207	258	1	40) years	DATE
gujaf-207	258	2	3) years	DATE
gujaf-207	258	3	98) years	DATE
gujaf-207	261	1	4.2	CARDINAL
gujaf-207	261	2	4.2	CARDINAL
gujaf-207	261	3	1.000	CARDINAL
gujaf-207	261	4	1.000 2.48	CARDINAL
gujaf-207	261	5	0.838 1.000 2.39	MONEY
gujaf-207	261	6	0.121 -0.179 -0.131	MONEY
gujaf-207	261	7	1.000 1.05	CARDINAL
gujaf-207	261	8	1.000 1.04	CARDINAL
gujaf-207	261	9	ge	ORG
gujaf-207	261	10	0.051	CARDINAL
gujaf-207	261	11	0.031	CARDINAL
gujaf-207	261	12	1.000 1.01	CARDINAL
gujaf-207	261	13	2023	CARDINAL
gujaf-207	261	14	4.2	CARDINAL
gujaf-207	261	15	approximately (2%	PERCENT
gujaf-207	261	16	9.6%	PERCENT
gujaf-207	262	1	0.121	CARDINAL
gujaf-207	262	2	0.051	CARDINAL
gujaf-207	263	1	12%	PERCENT
gujaf-207	263	2	43%	PERCENT
gujaf-207	263	3	5%	PERCENT
gujaf-207	264	1	second	ORDINAL
gujaf-207	264	2	0.838	CARDINAL
gujaf-207	265	1	gusau journal of accounting	ORG
gujaf-207	265	2	4	CARDINAL
gujaf-207	265	3	1, april	DATE
gujaf-207	265	4	2023 65	DATE
gujaf-207	266	1	17.9%	PERCENT
gujaf-207	266	2	14%	PERCENT
gujaf-207	266	3	9.9%	PERCENT
gujaf-207	268	1	13%	PERCENT
gujaf-207	268	2	11%	PERCENT
gujaf-207	268	3	7%	PERCENT
gujaf-207	270	1	eighth	ORDINAL
gujaf-207	270	2	0.031	CARDINAL
gujaf-207	270	3	9.7%	PERCENT
gujaf-207	270	4	3.1%	PERCENT
gujaf-207	271	1	0.08	CARDINAL
gujaf-207	271	2	8%	PERCENT
gujaf-207	272	1	4.2	CARDINAL
gujaf-207	272	2	ten	CARDINAL
gujaf-207	273	1	2014	DATE
gujaf-207	273	2	less than ten	CARDINAL
gujaf-207	273	3	10	CARDINAL
gujaf-207	275	1	4.3	CARDINAL
gujaf-207	275	2	4	CARDINAL
gujaf-207	275	3	1, april	DATE
gujaf-207	275	4	2023 66	DATE
gujaf-207	275	5	4.3	CARDINAL
gujaf-207	275	6	ols	ORG
gujaf-207	276	1	0.095	CARDINAL
gujaf-207	276	2	0.110	CARDINAL
gujaf-207	276	3	0.061	CARDINAL
gujaf-207	276	4	0.459	CARDINAL
gujaf-207	276	5	0.078	CARDINAL
gujaf-207	276	6	0.227	CARDINAL
gujaf-207	277	1	0.004	CARDINAL
gujaf-207	277	2	0.133	CARDINAL
gujaf-207	279	1	0.013	CARDINAL
gujaf-207	279	2	0.016	CARDINAL
gujaf-207	279	3	0.056	CARDINAL
gujaf-207	279	4	0.830	CARDINAL
gujaf-207	279	5	0.014	CARDINAL
gujaf-207	279	6	0.188	CARDINAL
gujaf-207	280	1	0.001	CARDINAL
gujaf-207	280	2	0.033	CARDINAL
gujaf-207	280	3	0.429	CARDINAL
gujaf-207	280	4	0.001	CARDINAL
gujaf-207	280	5	0.094	CARDINAL
gujaf-207	280	6	0.030	CARDINAL
gujaf-207	280	7	0.478	CARDINAL
gujaf-207	280	8	0.299	CARDINAL
gujaf-207	280	9	0.107	CARDINAL
gujaf-207	280	10	0.050	CARDINAL
gujaf-207	280	11	0.334	CARDINAL
gujaf-207	280	12	1.990	CARDINAL
gujaf-207	280	13	11.140	CARDINAL
gujaf-207	280	14	0.050	CARDINAL
gujaf-207	281	1	0.311	CARDINAL
gujaf-207	281	2	1.59	CARDINAL
gujaf-207	281	3	0.674	CARDINAL
gujaf-207	281	4	0.216	MONEY
gujaf-207	281	5	0.215	MONEY
gujaf-207	281	6	0.000 0.000 0.000	MONEY
gujaf-207	281	7	522	CARDINAL
gujaf-207	281	8	2023	CARDINAL
gujaf-207	281	9	4.3	CARDINAL
gujaf-207	281	10	pls	NORP
gujaf-207	283	1	2	CARDINAL
gujaf-207	283	2	0	CARDINAL
gujaf-207	285	1	10	CARDINAL
gujaf-207	285	2	1.59	CARDINAL
gujaf-207	286	1	0.674	CARDINAL
gujaf-207	287	1	the gusau journal of accounting	ORG
gujaf-207	287	2	4	CARDINAL
gujaf-207	287	3	1, april	DATE
gujaf-207	287	4	2023	CARDINAL
gujaf-207	287	5	67 hausman	QUANTITY
gujaf-207	287	6	0.050	CARDINAL
gujaf-207	290	1	0.215	CARDINAL
gujaf-207	290	2	about (22%	PERCENT
gujaf-207	291	1	0.227	CARDINAL
gujaf-207	291	2	coef	PERSON
gujaf-207	292	1	0.078	CARDINAL
gujaf-207	293	1	nigeria	GPE
gujaf-207	293	2	4.3	CARDINAL
gujaf-207	295	1	0.013	CARDINAL
gujaf-207	295	2	coef	PERSON
gujaf-207	296	1	5%	PERCENT
gujaf-207	297	1	nigeria	GPE
gujaf-207	300	1	0.188	CARDINAL
gujaf-207	300	2	coef	PERSON
gujaf-207	301	1	0.014	CARDINAL
gujaf-207	302	1	0.094	CARDINAL
gujaf-207	302	2	coef	PERSON
gujaf-207	303	1	0.001	CARDINAL
gujaf-207	303	2	coef	PERSON
gujaf-207	307	1	the gusau journal of accounting	ORG
gujaf-207	307	2	4	CARDINAL
gujaf-207	307	3	1, april	DATE
gujaf-207	307	4	2023 68	DATE
gujaf-207	308	1	nigeria	GPE
gujaf-207	309	1	khan	NORP
gujaf-207	309	2	2020	DATE
gujaf-207	309	3	effiong	GPE
gujaf-207	309	4	enya	PERSON
gujaf-207	309	5	2020	DATE
gujaf-207	309	6	rudhani et al.	PERSON
gujaf-207	309	7	2016	DATE
gujaf-207	309	8	chen	PERSON
gujaf-207	309	9	2018	DATE
gujaf-207	312	1	hong	GPE
gujaf-207	312	2	2012	DATE
gujaf-207	312	3	cheng	PERSON
gujaf-207	312	4	2014	DATE
gujaf-207	312	5	jordan	GPE
gujaf-207	312	6	2011	DATE
gujaf-207	312	7	fazzari et al.	PERSON
gujaf-207	312	8	1987	DATE
gujaf-207	313	1	daily	DATE
gujaf-207	316	1	day	DATE
gujaf-207	316	2	2021	CARDINAL
gujaf-207	316	3	khan	GPE
gujaf-207	316	4	2020	DATE
gujaf-207	316	5	2020	DATE
gujaf-207	316	6	2020	DATE
gujaf-207	316	7	2020	DATE
gujaf-207	316	8	2020	DATE
gujaf-207	316	9	2019	DATE
gujaf-207	316	10	2017	CARDINAL
gujaf-207	316	11	islam	NORP
gujaf-207	316	12	2018	DATE
gujaf-207	316	13	2019	DATE
gujaf-207	316	14	patjoshi	ORG
gujaf-207	316	15	2016	DATE
gujaf-207	316	16	2014	DATE
gujaf-207	317	1	2020	DATE
gujaf-207	317	2	2020	DATE
gujaf-207	317	3	li	PERSON
gujaf-207	317	4	2020	DATE
gujaf-207	317	5	2019	DATE
gujaf-207	317	6	2016	DATE
gujaf-207	317	7	2016	DATE
gujaf-207	317	8	2019	DATE
gujaf-207	317	9	2017	CARDINAL
gujaf-207	317	10	islam	NORP
gujaf-207	317	11	2018	DATE
gujaf-207	317	12	singh	GPE
gujaf-207	317	13	2017	CARDINAL
gujaf-207	317	14	2015	DATE
gujaf-207	317	15	2015	DATE
gujaf-207	317	16	2018	DATE
gujaf-207	317	17	islam	NORP
gujaf-207	317	18	2018	DATE
gujaf-207	317	19	2017	DATE
gujaf-207	319	1	gusau journal of accounting	ORG
gujaf-207	319	2	4	CARDINAL
gujaf-207	319	3	1, april	DATE
gujaf-207	319	4	2023 69 5	DATE
gujaf-207	319	5	nigeria	GPE
gujaf-207	323	1	nigeria	GPE
gujaf-207	324	1	i.	PERSON
gujaf-207	328	1	gusau journal of accounting	ORG
gujaf-207	328	2	4	CARDINAL
gujaf-207	328	3	1, april	DATE
gujaf-207	328	4	2023 70	CARDINAL
gujaf-207	328	5	a.	PERSON
gujaf-207	328	6	samy	GPE
gujaf-207	328	7	m., & knight	ORG
gujaf-207	328	8	2017	CARDINAL
gujaf-207	329	1	nigerian	NORP
gujaf-207	330	1	international journal of business and globalization	ORG
gujaf-207	330	2	251	CARDINAL
gujaf-207	332	1	aifuwa	PERSON
gujaf-207	332	2	h. o.	PERSON
gujaf-207	332	3	2019	DATE
gujaf-207	333	1	msc seminar	PERSON
gujaf-207	333	2	university of benin	ORG
gujaf-207	333	3	nigeria	GPE
gujaf-207	334	1	2017	CARDINAL
gujaf-207	334	2	the nairobi securities exchange	ORG
gujaf-207	334	3	kenya	GPE
gujaf-207	335	1	international journal of science and research	ORG
gujaf-207	335	2	ijsr	PERSON
gujaf-207	335	3	6(7	CARDINAL
gujaf-207	335	4	279–285	GPE
gujaf-207	336	1	https://doi.org/10.21275/art20175036	PERSON
gujaf-207	337	1	j. & odusina	ORG
gujaf-207	337	2	2015	CARDINAL
gujaf-207	337	3	nigerian	NORP
gujaf-207	338	1	6(7	CARDINAL
gujaf-207	339	1	148–153	CARDINAL
gujaf-207	339	2	almeida, h.	ORG
gujaf-207	339	3	campello	ORG
gujaf-207	339	4	m. & weisbach	ORG
gujaf-207	339	5	m.s.	GPE
gujaf-207	339	6	2004	DATE
gujaf-207	340	1	1777–1804	CARDINAL
gujaf-207	340	2	alnuaimi, s. & nobanee	ORG
gujaf-207	340	3	2020	DATE
gujaf-207	341	1	ssrn 3539427	EVENT
gujaf-207	342	1	altaf	ORG
gujaf-207	342	2	n. & ahmad	ORG
gujaf-207	342	3	f.	PERSON
gujaf-207	342	4	2019	DATE
gujaf-207	342	5	india	GPE
gujaf-207	344	1	amir sharif	PERSON
gujaf-207	344	2	md.	GPE
gujaf-207	344	3	2018	DATE
gujaf-207	344	4	bangladesh	GPE
gujaf-207	345	1	6(1	CARDINAL
gujaf-207	345	2	1.	DATE
gujaf-207	347	1	assey	PERSON
gujaf-207	347	2	l. h.	PERSON
gujaf-207	347	3	su	PERSON
gujaf-207	347	4	x.	GPE
gujaf-207	347	5	2020	DATE
gujaf-207	348	1	iosr journal of business and	ORG
gujaf-207	348	2	22(4	CARDINAL
gujaf-207	348	3	01–08	CARDINAL
gujaf-207	349	1	babatope	PERSON
gujaf-207	349	2	j.	PERSON
gujaf-207	349	3	ibrahim	PERSON
gujaf-207	349	4	t. & olusi	ORG
gujaf-207	349	5	w.	PERSON
gujaf-207	349	6	2022	CARDINAL
gujaf-207	351	1	nigeria	GPE
gujaf-207	351	2	m. k.	PERSON
gujaf-207	351	3	gosh & kabir	ORG
gujaf-207	351	4	m. r.	PERSON
gujaf-207	351	5	2021	CARDINAL
gujaf-207	352	1	13	CARDINAL
gujaf-207	352	2	1	CARDINAL
gujaf-207	354	1	bhagat	ORG
gujaf-207	354	2	s., & jefferis	ORG
gujaf-207	354	3	r. h.	PERSON
gujaf-207	354	4	2019	DATE
gujaf-207	356	1	10(3	CARDINAL
gujaf-207	356	2	322–378	CARDINAL
gujaf-207	357	1	https://doi.org/10.21275/art20175036 https://doi.org/10.11648/j.jfa.20180601.11	DATE
gujaf-207	357	2	gusau journal of accounting	ORG
gujaf-207	357	3	4	CARDINAL
gujaf-207	357	4	1, april	DATE
gujaf-207	357	5	2023 71	DATE
gujaf-207	357	6	r. p.	PERSON
gujaf-207	357	7	t. e. & mcdonald	ORG
gujaf-207	357	8	m. b.	PERSON
gujaf-207	357	9	2020	DATE
gujaf-207	358	1	108	CARDINAL
gujaf-207	359	1	https://doi.org/10.1016/j.jbusres.2019.09.025	ORG
gujaf-207	360	1	chen	PERSON
gujaf-207	360	2	s.	PERSON
gujaf-207	360	3	shen	GPE
gujaf-207	360	4	a., kao	PERSON
gujaf-207	360	5	2018	DATE
gujaf-207	362	1	56	CARDINAL
gujaf-207	362	2	364	CARDINAL
gujaf-207	362	3	cole	PRODUCT
gujaf-207	362	4	m.o.	GPE
gujaf-207	362	5	k.	GPE
gujaf-207	362	6	kleinjan	GPE
gujaf-207	362	7	r. & babatope	ORG
gujaf-207	362	8	2022	CARDINAL
gujaf-207	363	1	half-year	DATE
gujaf-207	364	1	april	DATE
gujaf-207	364	2	nigeria	GPE
gujaf-207	364	3	deloof	ORG
gujaf-207	364	4	2003	DATE
gujaf-207	364	5	belgian	NORP
gujaf-207	365	1	30(3–4	ORG
gujaf-207	365	2	573–588	CARDINAL
gujaf-207	367	1	dhole	PERSON
gujaf-207	367	2	s.	PERSON
gujaf-207	367	3	mishra	PERSON
gujaf-207	367	4	s., & pal	ORG
gujaf-207	367	5	a. m.	PERSON
gujaf-207	367	6	2019	DATE
gujaf-207	368	1	pacific-basin	LOC
gujaf-207	368	2	58	CARDINAL
gujaf-207	368	3	101212	DATE
gujaf-207	369	1	duru	ORG
gujaf-207	369	2	a. n.	PERSON
gujaf-207	369	3	m. c. & eje	ORG
gujaf-207	369	4	g. c.	PERSON
gujaf-207	369	5	2014	DATE
gujaf-207	370	1	nigeria	GPE
gujaf-207	371	1	iosr journal of economics	ORG
gujaf-207	371	2	5(6	CARDINAL
gujaf-207	372	1	https://doi.org/10.9790/5933-05622532	ORG
gujaf-207	372	2	effiong	GPE
gujaf-207	372	3	s. a. & enya	ORG
gujaf-207	372	4	e. f. (	PERSON
gujaf-207	372	5	2020	DATE
gujaf-207	373	1	issn	PERSON
gujaf-207	373	2	22773878	DATE
gujaf-207	373	3	9	CARDINAL
gujaf-207	373	4	1	CARDINAL
gujaf-207	374	1	garanina	PERSON
gujaf-207	374	2	t. a.	GPE
gujaf-207	374	3	o. a.	PERSON
gujaf-207	374	4	2015	CARDINAL
gujaf-207	374	5	russian	NORP
gujaf-207	375	1	12(1	CARDINAL
gujaf-207	375	2	90	CARDINAL
gujaf-207	375	3	100	CARDINAL
gujaf-207	376	1	greenaway	PERSON
gujaf-207	376	2	d.	NORP
gujaf-207	376	3	a., & kneller	ORG
gujaf-207	376	4	r.	PERSON
gujaf-207	376	5	2007	DATE
gujaf-207	378	1	journal of international economics	ORG
gujaf-207	378	2	73	DATE
gujaf-207	378	3	377	CARDINAL
gujaf-207	379	1	j. f.	PERSON
gujaf-207	379	2	hult	PERSON
gujaf-207	379	3	g. t. m.	PERSON
gujaf-207	379	4	ringle	ORG
gujaf-207	379	5	c. m.	PERSON
gujaf-207	379	6	m.	PERSON
gujaf-207	379	7	2014	DATE
gujaf-207	380	1	pls	NORP
gujaf-207	381	1	thousand	CARDINAL
gujaf-207	382	1	g. & ren, h. (2018	ORG
gujaf-207	385	1	durham: durham university	ORG
gujaf-207	388	1	ishola	PERSON
gujaf-207	388	2	o. a. & olusoji	ORG
gujaf-207	388	3	m. o.	PERSON
gujaf-207	388	4	2020	DATE
gujaf-207	388	5	nigeria	GPE
gujaf-207	388	6	international journal of service science	ORG
gujaf-207	388	7	https://doi.org/10.1016/j.jbusres.2019.09.025	ORG
gujaf-207	388	8	https://doi.org/10.9790/5933-05622532 https://www.igi-global.com/journal/international-journal-service-science-management/1132 gusau journal of accounting	ORG
gujaf-207	388	9	4	CARDINAL
gujaf-207	388	10	1, april	DATE
gujaf-207	388	11	2023 72	DATE
gujaf-207	388	12	11(1	CARDINAL
gujaf-207	388	13	15	CARDINAL
gujaf-207	389	1	10.4018	CARDINAL
gujaf-207	390	1	islam	NORP
gujaf-207	390	2	r.	NORP
gujaf-207	390	3	hossain	PERSON
gujaf-207	390	4	m. e.	PERSON
gujaf-207	390	5	m. n. & alam	ORG
gujaf-207	390	6	md.	GPE
gujaf-207	390	7	2018	DATE
gujaf-207	391	1	international journal of economics	ORG
gujaf-207	391	2	136	CARDINAL
gujaf-207	393	1	khan	GPE
gujaf-207	393	2	s. u.	PERSON
gujaf-207	393	3	2022	CARDINAL
gujaf-207	394	1	59	CARDINAL
gujaf-207	394	2	101545	DATE
gujaf-207	396	1	khan	GPE
gujaf-207	396	2	a. a. s.	PERSON
gujaf-207	396	3	khan	GPE
gujaf-207	396	4	z. ramakrishnan	PERSON
gujaf-207	396	5	s.	GPE
gujaf-207	396	6	abbas	PERSON
gujaf-207	396	7	m. a. & mahar	ORG
gujaf-207	396	8	2020	DATE
gujaf-207	396	9	pakistani	NORP
gujaf-207	397	1	19	CARDINAL
gujaf-207	397	2	4	CARDINAL
gujaf-207	397	3	2898	CARDINAL
gujaf-207	397	4	2905	DATE
gujaf-207	398	1	10.17051	CARDINAL
gujaf-207	399	1	t.	GPE
gujaf-207	399	2	namkhanova	ORG
gujaf-207	399	3	m. & alesina	ORG
gujaf-207	399	4	2020	DATE
gujaf-207	399	5	malaysia	GPE
gujaf-207	400	1	d. solovev	GPE
gujaf-207	400	2	846–857	DATE
gujaf-207	400	3	springer berlin heidelberg	GPE
gujaf-207	402	1	f. &	ORG
gujaf-207	402	2	e. n.	PERSON
gujaf-207	402	3	2016	DATE
gujaf-207	403	1	international journal of trade, economics	ORG
gujaf-207	403	2	7(2	CARDINAL
gujaf-207	403	3	38	CARDINAL
gujaf-207	403	4	43	CARDINAL
gujaf-207	404	1	a.	PERSON
gujaf-207	404	2	2010	DATE
gujaf-207	407	1	european	NORP
gujaf-207	407	2	27	CARDINAL
gujaf-207	407	3	527–57 li	PERSON
gujaf-207	407	4	k.	PERSON
gujaf-207	407	5	m., kong	PERSON
gujaf-207	407	6	adjei mensah	PERSON
gujaf-207	407	7	i.	PERSON
gujaf-207	407	8	s. k.	PERSON
gujaf-207	407	9	j.	PERSON
gujaf-207	407	10	c. p. k. & osei	PERSON
gujaf-207	407	11	2020	DATE
gujaf-207	407	12	the ghana stock exchange	ORG
gujaf-207	408	1	10(3	CARDINAL
gujaf-207	408	2	215824402095036	DATE
gujaf-207	410	1	madaleno, m. & barbuta-misu	ORG
gujaf-207	410	2	2019	DATE
gujaf-207	411	1	european	NORP
gujaf-207	412	1	98(2	DATE
gujaf-207	412	2	6-18	CARDINAL
gujaf-207	412	3	1392	CARDINAL
gujaf-207	412	4	2424-6166	DATE
gujaf-207	412	5	https://doi.org/10.15388/ekon.2019.2.1	ORG
gujaf-207	412	6	2015	CARDINAL
gujaf-207	412	7	honda motors	ORG
gujaf-207	413	1	new delhi	GPE
gujaf-207	413	2	indian	NORP
gujaf-207	413	3	5(5	CARDINAL
gujaf-207	413	4	19–21	CARDINAL
gujaf-207	416	1	https://doi.org/10.15388/ekon.2019.2.1 gusau journal of accounting	ORG
gujaf-207	416	2	4	CARDINAL
gujaf-207	416	3	1, april	DATE
gujaf-207	416	4	2023 73	DATE
gujaf-207	416	5	2015	CARDINAL
gujaf-207	417	1	international business & economics	ORG
gujaf-207	417	2	14(3	CARDINAL
gujaf-207	417	3	453	CARDINAL
gujaf-207	418	1	p. c.	PERSON
gujaf-207	418	2	e., & nebechi	ORG
gujaf-207	418	3	o. f. (	PERSON
gujaf-207	418	4	2018	DATE
gujaf-207	419	1	enugu state nigeria	ORG
gujaf-207	420	1	international journal of academic research in economics	ORG
gujaf-207	420	2	7(2	CARDINAL
gujaf-207	420	3	32-44	DATE
gujaf-207	421	1	miller	ORG
gujaf-207	421	2	m. & modigliani	ORG
gujaf-207	421	3	f.	PERSON
gujaf-207	421	4	1958	DATE
gujaf-207	421	5	american	NORP
gujaf-207	421	6	48(3	DATE
gujaf-207	421	7	261–97	DATE
gujaf-207	422	1	j. g. & waweru	ORG
gujaf-207	422	2	k. m.	PERSON
gujaf-207	422	3	2017	CARDINAL
gujaf-207	422	4	kenya	GPE
gujaf-207	423	1	international journal of economics	ORG
gujaf-207	423	2	9	CARDINAL
gujaf-207	423	3	3	CARDINAL
gujaf-207	423	4	256	CARDINAL
gujaf-207	423	5	265	CARDINAL
gujaf-207	425	1	nigerian	NORP
gujaf-207	425	2	nipc	GPE
gujaf-207	425	3	2022	CARDINAL
gujaf-207	425	4	nigerian	NORP
gujaf-207	425	5	https://nipc.gov.ng nigeria stock exchange	ORG
gujaf-207	425	6	k. c.	PERSON
gujaf-207	425	7	2014	DATE
gujaf-207	426	1	nairobi securities exchange	ORG
gujaf-207	427	1	the university of nairobi	ORG
gujaf-207	427	2	12	CARDINAL
gujaf-207	428	1	noor, j.a.m. & abdulla	PERSON
gujaf-207	428	2	a. i.	PERSON
gujaf-207	428	3	2014	DATE
gujaf-207	430	1	european journal of business and management	ORG
gujaf-207	430	2	6	CARDINAL
gujaf-207	430	3	5	CARDINAL
gujaf-207	430	4	issn 2222-2839	PERSON
gujaf-207	431	1	k. s. & atsanan	ORG
gujaf-207	431	2	a. n.	PERSON
gujaf-207	431	3	2017	CARDINAL
gujaf-207	432	1	2(4	CARDINAL
gujaf-207	432	2	67-73	CARDINAL
gujaf-207	433	1	o. i.	PERSON
gujaf-207	433	2	adekoya	GPE
gujaf-207	433	3	a. c. & akeredolu	ORG
gujaf-207	433	4	2020	DATE
gujaf-207	433	5	nigeria	GPE
gujaf-207	434	1	international journal of economics	ORG
gujaf-207	434	2	united kingdom	GPE
gujaf-207	434	3	2348 0386	DATE
gujaf-207	434	4	11	CARDINAL
gujaf-207	435	1	patjoshi	ORG
gujaf-207	435	2	p. k.	PERSON
gujaf-207	436	1	2016	CARDINAL
gujaf-207	436	2	india	GPE
gujaf-207	437	1	51(7	CARDINAL
gujaf-207	437	2	108–117	CARDINAL
gujaf-207	438	1	m.	PERSON
gujaf-207	438	2	i. & ćurak	ORG
gujaf-207	438	3	m.	PERSON
gujaf-207	438	4	2017	CARDINAL
gujaf-207	438	5	croatian	NORP
gujaf-207	439	1	eastern europe research	ORG
gujaf-207	440	1	6	CARDINAL
gujaf-207	440	2	3	CARDINAL
gujaf-207	440	3	234	CARDINAL
gujaf-207	442	1	4	CARDINAL
gujaf-207	442	2	1, april	DATE
gujaf-207	442	3	2023 74	CARDINAL
gujaf-207	442	4	t., liu	GPE
gujaf-207	442	5	yang	PERSON
gujaf-207	442	6	xiao	PERSON
gujaf-207	442	7	y. & hu	ORG
gujaf-207	442	8	2019	DATE
gujaf-207	442	9	china	GPE
gujaf-207	443	1	asian	NORP
gujaf-207	443	2	27(4	CARDINAL
gujaf-207	443	3	546	CARDINAL
gujaf-207	443	4	562	CARDINAL
gujaf-207	444	1	rudhani	PERSON
gujaf-207	444	2	l. h. & balaj	ORG
gujaf-207	444	3	2019	DATE
gujaf-207	445	1	10	CARDINAL
gujaf-207	445	2	2	CARDINAL
gujaf-207	446	1	saunders	ORG
gujaf-207	446	2	m. lewis	PERSON
gujaf-207	446	3	p. & thornhill	ORG
gujaf-207	446	4	a.	PERSON
gujaf-207	446	5	2009	DATE
gujaf-207	446	6	5th	ORDINAL
gujaf-207	447	1	pearson education limited	ORG
gujaf-207	447	2	england sekaran	GPE
gujaf-207	447	3	u., & bougie	ORG
gujaf-207	447	4	r.	NORP
gujaf-207	447	5	2016	CARDINAL
gujaf-207	448	1	7th	ORDINAL
gujaf-207	449	1	chichester	PERSON
gujaf-207	449	2	john wiley & sons ltd	ORG
gujaf-207	449	3	singh	GPE
gujaf-207	449	4	h. p.	PERSON
gujaf-207	449	5	kumar, s. & colombage	ORG
gujaf-207	449	6	2017	CARDINAL
gujaf-207	450	1	9(1	CARDINAL
gujaf-207	450	2	34–47	DATE
gujaf-207	451	1	2022	CARDINAL
gujaf-207	452	1	five	CARDINAL
gujaf-207	452	2	5	CARDINAL
gujaf-207	452	3	africa	LOC
gujaf-207	452	4	2022	CARDINAL
gujaf-207	453	1	africa	LOC
gujaf-207	454	1	2022	CARDINAL
gujaf-207	455	1	nigeria	GPE
gujaf-207	456	1	2011	DATE
gujaf-207	456	2	2021	CARDINAL
gujaf-207	457	1	a. & sohail	ORG
gujaf-207	457	2	m. k.	PERSON
gujaf-207	457	3	2019	DATE
gujaf-207	459	1	paksitan business review	ORG
gujaf-207	459	2	21(1	CARDINAL
gujaf-207	459	3	15–26	DATE
gujaf-207	460	1	wetzel, p. & hofmann	ORG
gujaf-207	460	2	2019	DATE
gujaf-207	462	1	216	CARDINAL
gujaf-207	462	2	364	CARDINAL
gujaf-207	462	3	383	CARDINAL
gujaf-207	464	1	yameen	PERSON
gujaf-207	464	2	n. h. s., & tabash	PERSON
gujaf-207	464	3	m. i.	PERSON
gujaf-207	464	4	2019	DATE
gujaf-207	465	1	indian	NORP
gujaf-207	466	1	8(3	DATE
gujaf-207	466	2	212–220	CARDINAL
gujaf-207	467	1	w.g.	GPE
gujaf-207	467	2	carr	PERSON
gujaf-207	467	3	b.j.b.j.c.	PERSON
gujaf-207	468	1	griffin	PERSON
gujaf-207	468	2	m., babin	PERSON
gujaf-207	468	3	b.j.	GPE
gujaf-207	468	4	j.c.	PERSON
gujaf-207	468	5	2013	DATE
gujaf-207	469	1	dryden press	ORG
gujaf-207	469	2	fort	GPE