id	sid	eid	entity	type
gujaf-208	1	1	gusau journal of accounting	ORG
gujaf-208	1	2	4	CARDINAL
gujaf-208	1	3	1	CARDINAL
gujaf-208	1	4	april	DATE
gujaf-208	1	5	2023	CARDINAL
gujaf-208	1	6	2756-665x	CARDINAL
gujaf-208	1	7	social sciences	ORG
gujaf-208	1	8	federal university gusau	ORG
gujaf-208	1	9	zamfara state	GPE
gujaf-208	1	10	gusau journal of accounting	ORG
gujaf-208	1	11	4	CARDINAL
gujaf-208	1	12	1, april	DATE
gujaf-208	1	13	2023 ii	CARDINAL
gujaf-208	1	14	4	CARDINAL
gujaf-208	1	15	1 april	DATE
gujaf-208	1	16	2023	CARDINAL
gujaf-208	1	17	2756-665x	CARDINAL
gujaf-208	1	18	social sciences	ORG
gujaf-208	1	19	federal university gusau	ORG
gujaf-208	1	20	zamfara state	GPE
gujaf-208	2	1	ahmadu bello university press limited	ORG
gujaf-208	2	2	zaria kaduna	PERSON
gujaf-208	2	3	nigeria	GPE
gujaf-208	3	1	08065949711	CARDINAL
gujaf-208	3	2	069-879121	CARDINAL
gujaf-208	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-208	4	2	4	CARDINAL
gujaf-208	4	3	1, april	DATE
gujaf-208	4	4	2023	CARDINAL
gujaf-208	6	1	muhammad mustapha	PERSON
gujaf-208	6	2	ahmadu bello university	ORG
gujaf-208	6	3	zaria	PERSON
gujaf-208	6	4	kaduna state	GPE
gujaf-208	7	1	umar farouk	PERSON
gujaf-208	7	2	federal university gusau	ORG
gujaf-208	7	3	zamfara state	GPE
gujaf-208	8	1	modu kumshe department of accounting	ORG
gujaf-208	8	2	university of maiduguri	ORG
gujaf-208	8	3	borno	GPE
gujaf-208	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-208	9	2	paul university	ORG
gujaf-208	10	1	prof kabir tahir hamid	PERSON
gujaf-208	10	2	bayero university	ORG
gujaf-208	10	3	kano	ORG
gujaf-208	11	1	prof	PERSON
gujaf-208	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-208	12	2	university of jos	ORG
gujaf-208	13	1	clifford ofurum department of accounting	ORG
gujaf-208	13	2	university of portharcourt	ORG
gujaf-208	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-208	15	2	ahmadu bello university	ORG
gujaf-208	15	3	zaria	PERSON
gujaf-208	16	1	prof	PERSON
gujaf-208	17	1	yusuf	PERSON
gujaf-208	18	1	b. rahman	PERSON
gujaf-208	18	2	lagos state university	ORG
gujaf-208	19	1	gusau journal of accounting	ORG
gujaf-208	19	2	4	CARDINAL
gujaf-208	19	3	1, april	DATE
gujaf-208	19	4	2023	CARDINAL
gujaf-208	20	1	suleiman a. s. aruwa	PERSON
gujaf-208	20	2	nasarawa state university	ORG
gujaf-208	20	3	keffi	GPE
gujaf-208	22	1	muhammad junaidu	PERSON
gujaf-208	22	2	kurawa department of accounting	ORG
gujaf-208	22	3	university kano	ORG
gujaf-208	24	1	muhammad habibu sabari department	PERSON
gujaf-208	24	2	ahmadu bello university	ORG
gujaf-208	24	3	zaria	PERSON
gujaf-208	24	4	prof	PERSON
gujaf-208	25	1	okpanachi joshua department of accounting	ORG
gujaf-208	25	2	nigerian defence academy	ORG
gujaf-208	25	3	kaduna	GPE
gujaf-208	26	1	hassan ibrahim department	PERSON
gujaf-208	26	2	ibb university	ORG
gujaf-208	26	3	niger state	GPE
gujaf-208	27	1	prof	PERSON
gujaf-208	28	1	mary okwo department of accounting	ORG
gujaf-208	28	2	enugu state university of science and technology	ORG
gujaf-208	30	1	aminu isah department of accounting	ORG
gujaf-208	30	2	bayero university	ORG
gujaf-208	30	3	kano	ORG
gujaf-208	31	1	prof	PERSON
gujaf-208	32	1	ahmadu bello department of accounting	ORG
gujaf-208	32	2	ahmadu bello university	ORG
gujaf-208	32	3	zaria	PERSON
gujaf-208	33	1	prof	PERSON
gujaf-208	34	1	musa yelwa abubakar department	PERSON
gujaf-208	34	2	usmanu danfodiyo university	ORG
gujaf-208	34	3	sokoto state	ORG
gujaf-208	35	1	prof	ORG
gujaf-208	36	1	salisu abubakar department of accounting	ORG
gujaf-208	36	2	ahmadu bello university	ORG
gujaf-208	36	3	zaria	PERSON
gujaf-208	36	4	kaduna state	GPE
gujaf-208	37	1	isaq	PERSON
gujaf-208	37	2	samaila department of accounting	ORG
gujaf-208	37	3	bayero university	ORG
gujaf-208	38	1	fatima	PERSON
gujaf-208	38	2	university of maiduguri	ORG
gujaf-208	38	3	borno	GPE
gujaf-208	39	1	sunusi sa'ad	PERSON
gujaf-208	39	2	dutse	GPE
gujaf-208	39	3	jigawa state	GPE
gujaf-208	40	1	gusau journal of accounting	ORG
gujaf-208	40	2	4	CARDINAL
gujaf-208	40	3	1, april	DATE
gujaf-208	40	4	2023	CARDINAL
gujaf-208	40	5	nasiru a. ka’oje	PERSON
gujaf-208	40	6	usmanu danfodiyo university	ORG
gujaf-208	40	7	sokoto	PERSON
gujaf-208	41	1	aminu abdullahi department of accounting	ORG
gujaf-208	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-208	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-208	42	2	nigerian defence academy	ORG
gujaf-208	42	3	kaduna state	GPE
gujaf-208	43	1	dr.	PERSON
gujaf-208	43	2	saidu adamu department of accounting	ORG
gujaf-208	44	1	dr.	PERSON
gujaf-208	44	2	nasiru yunusa department	PERSON
gujaf-208	44	3	ahmadu bello university	ORG
gujaf-208	44	4	zaria	PERSON
gujaf-208	45	1	aisha	PERSON
gujaf-208	45	2	muhammad department	PERSON
gujaf-208	45	3	ahmadu bello university	ORG
gujaf-208	45	4	zaria	PERSON
gujaf-208	46	1	lawal muhammad	PERSON
gujaf-208	46	2	ahmadu bello university	ORG
gujaf-208	46	3	zaria	PERSON
gujaf-208	47	1	farouk	PERSON
gujaf-208	47	2	american university of nigeria	ORG
gujaf-208	47	3	yola	ORG
gujaf-208	48	1	bashir umar farouk	PERSON
gujaf-208	48	2	federal university gusau	ORG
gujaf-208	48	3	zamfara state	GPE
gujaf-208	49	1	dr emmanuel omokhuale department	PERSON
gujaf-208	49	2	federal university gusau	ORG
gujaf-208	50	1	state gusau journal of accounting	ORG
gujaf-208	50	2	4	CARDINAL
gujaf-208	50	3	1, april	DATE
gujaf-208	50	4	2023	CARDINAL
gujaf-208	51	1	kabiru isah	PERSON
gujaf-208	51	2	bayero university kano	ORG
gujaf-208	52	1	bashir	PERSON
gujaf-208	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-208	52	3	sokoto state	ORG
gujaf-208	54	1	muhammad tanko	PERSON
gujaf-208	54	2	kaduna state university	ORG
gujaf-208	54	3	kaduna	GPE
gujaf-208	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-208	55	2	sokoto state	ORG
gujaf-208	57	1	aliyu sulaiman kantudu	PERSON
gujaf-208	57	2	university kano	ORG
gujaf-208	58	1	usman muhammad adam	PERSON
gujaf-208	58	2	federal university gusau	ORG
gujaf-208	58	3	zamfara state	GPE
gujaf-208	59	1	gusau journal of accounting	ORG
gujaf-208	59	2	4	CARDINAL
gujaf-208	59	3	1, april	DATE
gujaf-208	59	4	2023	CARDINAL
gujaf-208	59	5	gusau journal of accounting	ORG
gujaf-208	60	1	two	CARDINAL
gujaf-208	60	2	april and october annually	DATE
gujaf-208	61	1	the department of accounting	ORG
gujaf-208	61	2	social sciences	ORG
gujaf-208	61	3	federal university gusau	ORG
gujaf-208	61	4	zamfara state	GPE
gujaf-208	61	5	nigeria	GPE
gujaf-208	61	6	islamic finance	ORG
gujaf-208	61	7	islamic	NORP
gujaf-208	62	1	english	LANGUAGE
gujaf-208	63	1	more than 15	CARDINAL
gujaf-208	63	2	a4	ORG
gujaf-208	63	3	1.5	CARDINAL
gujaf-208	63	4	12	CARDINAL
gujaf-208	64	1	25 percent	PERCENT
gujaf-208	65	1	5000	CARDINAL
gujaf-208	65	2	more than 250	CARDINAL
gujaf-208	65	3	four	CARDINAL
gujaf-208	66	1	apa 7th	PRODUCT
gujaf-208	67	1	4	CARDINAL
gujaf-208	67	2	1, april	DATE
gujaf-208	67	3	2023	CARDINAL
gujaf-208	71	1	fcmb	PERSON
gujaf-208	71	2	7278465011	DATE
gujaf-208	71	3	gusau journal of accounting	ORG
gujaf-208	71	4	federal university gusau	ORG
gujaf-208	71	5	zamfara state	GPE
gujaf-208	73	1	+2348069393824	DATE
gujaf-208	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-208	73	3	4	CARDINAL
gujaf-208	73	4	1, april	DATE
gujaf-208	73	5	2023	CARDINAL
gujaf-208	73	6	nigeria	GPE
gujaf-208	73	7	benjamin gwabin joseph	PERSON
gujaf-208	73	8	abdullahi phd	PERSON
gujaf-208	73	9	benjamin kumai gugong phd	PERSON
gujaf-208	73	10	1	CARDINAL
gujaf-208	73	11	nigeria	GPE
gujaf-208	73	12	abubakar umar 18	PERSON
gujaf-208	73	13	nigeria	GPE
gujaf-208	73	14	abdullahi ahmed phd	PERSON
gujaf-208	73	15	zakari usman	PERSON
gujaf-208	73	16	35	CARDINAL
gujaf-208	73	17	nigerian	NORP
gujaf-208	73	18	muhammed alhaji abubakar	PERSON
gujaf-208	73	19	nordin phd	PERSON
gujaf-208	73	20	abubakar hamisu	PERSON
gujaf-208	73	21	umar 54 board	ORG
gujaf-208	73	22	nigeria	GPE
gujaf-208	73	23	isah	PERSON
gujaf-208	73	24	phd	PERSON
gujaf-208	73	25	ahmed bello phd	PERSON
gujaf-208	74	1	75	CARDINAL
gujaf-208	74	2	nigeria shehu usman hassan	LOC
gujaf-208	74	3	bello sabo	PERSON
gujaf-208	74	4	ismai'l idris	PERSON
gujaf-208	74	5	idris ahmed aliyu	PERSON
gujaf-208	75	1	96	CARDINAL
gujaf-208	75	2	lafia nasarawa state	ORG
gujaf-208	75	3	nigeria	GPE
gujaf-208	75	4	ahmed mohammed yahaya	PERSON
gujaf-208	75	5	babatunde joseph kolawole	PERSON
gujaf-208	75	6	bello surajudeen oyeleke	ORG
gujaf-208	75	7	121	CARDINAL
gujaf-208	75	8	nigeria	GPE
gujaf-208	75	9	atanda	NORP
gujaf-208	75	10	mohamad ali abdul-hamid	PERSON
gujaf-208	75	11	salami suleiman	PERSON
gujaf-208	75	12	salam mudathir	PERSON
gujaf-208	75	13	135	CARDINAL
gujaf-208	75	14	4	CARDINAL
gujaf-208	75	15	1, april	DATE
gujaf-208	75	16	2023	CARDINAL
gujaf-208	75	17	nigeria	GPE
gujaf-208	75	18	151	CARDINAL
gujaf-208	75	19	sani abdulrahman bala	PERSON
gujaf-208	75	20	jamilu jibril	PERSON
gujaf-208	75	21	nigeria	GPE
gujaf-208	75	22	171	CARDINAL
gujaf-208	75	23	abdulrahman bala	PERSON
gujaf-208	75	24	umar salim ibrahim	PERSON
gujaf-208	75	25	samaila dannana risk committee	ORG
gujaf-208	75	26	nigeria	GPE
gujaf-208	75	27	najib abbas	PERSON
gujaf-208	75	28	kabiru isa	PERSON
gujaf-208	75	29	naja’atu bala 192	PERSON
gujaf-208	75	30	nigeria	GPE
gujaf-208	75	31	ahmad muhammad ahmad	PERSON
gujaf-208	75	32	lubabah mansur kwanbo	PERSON
gujaf-208	75	33	ph.d	NORP
gujaf-208	75	34	shehu usman hassan	PERSON
gujaf-208	75	35	ph.d	NORP
gujaf-208	76	1	musa suleiman umar	PERSON
gujaf-208	76	2	ph.d	NORP
gujaf-208	77	1	216	CARDINAL
gujaf-208	77	2	nigeria	GPE
gujaf-208	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-208	77	4	lawal mohammed	PERSON
gujaf-208	77	5	ph.d	NORP
gujaf-208	77	6	ahmed bello	PERSON
gujaf-208	77	7	ph.d	NORP
gujaf-208	78	1	umar farouk	PERSON
gujaf-208	78	2	237	CARDINAL
gujaf-208	78	3	nigerian	NORP
gujaf-208	78	4	daniel gbadebo	PERSON
gujaf-208	78	5	254	CARDINAL
gujaf-208	78	6	nigeria	GPE
gujaf-208	79	1	daniel gbadebo	PERSON
gujaf-208	79	2	275	CARDINAL
gujaf-208	79	3	gusau journal of accounting	ORG
gujaf-208	79	4	4	CARDINAL
gujaf-208	79	5	1, april	DATE
gujaf-208	79	6	2023 75	CARDINAL
gujaf-208	79	7	nigeria	GPE
gujaf-208	79	8	rofiat oyetunji department of accounting	ORG
gujaf-208	79	9	a.b.u business school ahmadu bello university	ORG
gujaf-208	79	10	zaria	GPE
gujaf-208	79	11	nigeria	GPE
gujaf-208	80	1	isah shittu department of accounting	ORG
gujaf-208	80	2	a.b.u business school ahmadu bello university	ORG
gujaf-208	80	3	zaria	GPE
gujaf-208	80	4	nigeria	NORP
gujaf-208	80	5	ahmed bello department of accounting	PERSON
gujaf-208	80	6	a.b.u business school ahmadu bello university	ORG
gujaf-208	80	7	zaria	GPE
gujaf-208	80	8	nigeria	GPE
gujaf-208	80	9	nigeria	GPE
gujaf-208	81	1	tobin	ORG
gujaf-208	82	1	fifty-one	CARDINAL
gujaf-208	82	2	51	CARDINAL
gujaf-208	82	3	the nigerian stock exchange	ORG
gujaf-208	82	4	31st december 2020	DATE
gujaf-208	83	1	thirty-five	CARDINAL
gujaf-208	83	2	35	CARDINAL
gujaf-208	83	3	a period of nine years	DATE
gujaf-208	83	4	2012-2020	DATE
gujaf-208	84	1	annual	DATE
gujaf-208	85	1	nigeria	GPE
gujaf-208	86	1	nigeria	GPE
gujaf-208	88	1	nigeria	GPE
gujaf-208	88	2	northerners	NORP
gujaf-208	89	1	nigeria	GPE
gujaf-208	90	1	1	CARDINAL
gujaf-208	91	1	mailto:rofiato553@gmail.com gusau journal of accounting	ORG
gujaf-208	91	2	4	CARDINAL
gujaf-208	91	3	1, april	DATE
gujaf-208	91	4	2023 76	DATE
gujaf-208	92	1	shuaibu	GPE
gujaf-208	92	2	ali, & amin	ORG
gujaf-208	92	3	2019	DATE
gujaf-208	94	1	nhan & quy	ORG
gujaf-208	94	2	2016	DATE
gujaf-208	95	1	2018	DATE
gujaf-208	95	2	the nigerian exchange	ORG
gujaf-208	96	1	nigeria	GPE
gujaf-208	102	1	2019	DATE
gujaf-208	106	1	the european union	ORG
gujaf-208	106	2	japan	GPE
gujaf-208	106	3	africa	ORG
gujaf-208	106	4	mlthiria & musyoki	ORG
gujaf-208	106	5	2014	DATE
gujaf-208	111	1	haryono & paminto	ORG
gujaf-208	111	2	2015	DATE
gujaf-208	112	1	gusau journal of accounting	ORG
gujaf-208	112	2	4	CARDINAL
gujaf-208	112	3	1, april	DATE
gujaf-208	112	4	2023 77	DATE
gujaf-208	113	1	2011	DATE
gujaf-208	115	1	garba & abubakar	ORG
gujaf-208	115	2	2014	DATE
gujaf-208	116	1	hassan & marimuthu	ORG
gujaf-208	116	2	2014	DATE
gujaf-208	117	1	2016	DATE
gujaf-208	118	1	carter	PERSON
gujaf-208	118	2	simpson	PERSON
gujaf-208	118	3	2007	DATE
gujaf-208	126	1	schadewitz 2018	ORG
gujaf-208	127	1	simeonovoski, & mateska	ORG
gujaf-208	127	2	2014	DATE
gujaf-208	131	1	4	CARDINAL
gujaf-208	131	2	1, april	DATE
gujaf-208	131	3	2023	CARDINAL
gujaf-208	131	4	niessen & ruenzi	ORG
gujaf-208	131	5	2010	DATE
gujaf-208	132	1	2018	DATE
gujaf-208	132	2	nineteen	CARDINAL
gujaf-208	132	3	nigerian	NORP
gujaf-208	133	1	years-old	DATE
gujaf-208	133	2	50	CARDINAL
gujaf-208	134	1	fourteen	CARDINAL
gujaf-208	134	2	nineteen	CARDINAL
gujaf-208	134	3	five	CARDINAL
gujaf-208	135	1	as little as one	CARDINAL
gujaf-208	138	1	recent years	DATE
gujaf-208	139	1	garba & abubakar	ORG
gujaf-208	139	2	2014	DATE
gujaf-208	140	1	najjar 2013	DATE
gujaf-208	141	1	forbes	PERSON
gujaf-208	141	2	miliken	PERSON
gujaf-208	141	3	2009	DATE
gujaf-208	142	1	2018	DATE
gujaf-208	142	2	cbn	ORG
gujaf-208	142	3	godwin	PERSON
gujaf-208	142	4	nigeria	GPE
gujaf-208	143	1	cbn	ORG
gujaf-208	144	1	2018	DATE
gujaf-208	145	1	2018	DATE
gujaf-208	145	2	nguyen	PERSON
gujaf-208	145	3	2016;hassan	CARDINAL
gujaf-208	145	4	2016;darmadi	DATE
gujaf-208	145	5	2012	DATE
gujaf-208	146	1	4	CARDINAL
gujaf-208	146	2	1, april	DATE
gujaf-208	146	3	2023 79	DATE
gujaf-208	147	1	salleh	PERSON
gujaf-208	147	2	2014	DATE
gujaf-208	147	3	a one year	DATE
gujaf-208	147	4	nigeria	GPE
gujaf-208	148	1	nigeria	GPE
gujaf-208	149	1	nigeria	GPE
gujaf-208	150	1	nigeria	GPE
gujaf-208	151	1	2	CARDINAL
gujaf-208	155	1	2018	DATE
gujaf-208	156	1	awan	PERSON
gujaf-208	156	2	2018	DATE
gujaf-208	157	1	tobin	PERSON
gujaf-208	159	1	james tobin	PERSON
gujaf-208	160	1	tobin	ORG
gujaf-208	160	2	tobin	ORG
gujaf-208	160	3	1969	DATE
gujaf-208	161	1	abubakar	PERSON
gujaf-208	161	2	2018	DATE
gujaf-208	162	1	khan	GPE
gujaf-208	162	2	subhan	GPE
gujaf-208	162	3	2019	DATE
gujaf-208	163	1	2018	DATE
gujaf-208	164	1	salem	GPE
gujaf-208	164	2	metawe	GPE
gujaf-208	164	3	youssef	PERSON
gujaf-208	164	4	mohamed	PERSON
gujaf-208	164	5	2019	DATE
gujaf-208	164	6	egypt	GPE
gujaf-208	164	7	gusau journal of accounting	ORG
gujaf-208	164	8	4	CARDINAL
gujaf-208	164	9	1, april	DATE
gujaf-208	164	10	2023 80	DATE
gujaf-208	164	11	2012	DATE
gujaf-208	164	12	2017	DATE
gujaf-208	165	1	84	CARDINAL
gujaf-208	165	2	egyptian	NORP
gujaf-208	165	3	30	CARDINAL
gujaf-208	165	4	american	NORP
gujaf-208	166	1	annual	DATE
gujaf-208	168	1	nigeria	GPE
gujaf-208	168	2	2018	DATE
gujaf-208	170	1	525	CARDINAL
gujaf-208	170	2	indonesian	NORP
gujaf-208	170	3	the period of 2011	DATE
gujaf-208	170	4	2015	DATE
gujaf-208	171	1	secondary	ORDINAL
gujaf-208	172	1	nigerian	NORP
gujaf-208	173	1	khan	GPE
gujaf-208	173	2	2019	DATE
gujaf-208	174	1	2019	CARDINAL
gujaf-208	175	1	woschkowiak	PERSON
gujaf-208	175	2	2018	DATE
gujaf-208	175	3	europe	LOC
gujaf-208	177	1	european	NORP
gujaf-208	177	2	european	NORP
gujaf-208	177	3	2016	DATE
gujaf-208	178	1	secondary	ORDINAL
gujaf-208	178	2	annual	DATE
gujaf-208	180	1	nigerian	NORP
gujaf-208	181	1	nigeria	GPE
gujaf-208	182	1	charles et al.	PERSON
gujaf-208	182	2	2018	DATE
gujaf-208	182	3	nigerian	NORP
gujaf-208	183	1	14	CARDINAL
gujaf-208	183	2	nigerian	NORP
gujaf-208	185	1	board gusau journal of accounting	ORG
gujaf-208	185	2	4	CARDINAL
gujaf-208	185	3	1, april	DATE
gujaf-208	185	4	2023 81	CARDINAL
gujaf-208	185	5	2011	DATE
gujaf-208	185	6	joyce (2017)	ORG
gujaf-208	186	1	egwakhe	ORG
gujaf-208	186	2	2019	DATE
gujaf-208	187	1	2018	DATE
gujaf-208	187	2	malaysia	GPE
gujaf-208	188	1	260	CARDINAL
gujaf-208	188	2	malaysia	GPE
gujaf-208	188	3	2010 to 2012	DATE
gujaf-208	189	1	secondary	ORDINAL
gujaf-208	189	2	annual	DATE
gujaf-208	190	1	nigerian	NORP
gujaf-208	190	2	nigerian	NORP
gujaf-208	191	1	2017	CARDINAL
gujaf-208	191	2	nigerian	NORP
gujaf-208	193	1	60	CARDINAL
gujaf-208	193	2	nigerian	NORP
gujaf-208	193	3	2012	DATE
gujaf-208	193	4	2015	DATE
gujaf-208	194	1	secondary	ORDINAL
gujaf-208	194	2	annual	DATE
gujaf-208	195	1	q.	PERSON
gujaf-208	195	2	just two	CARDINAL
gujaf-208	196	1	2017	DATE
gujaf-208	197	1	ahmad, & che-adam	ORG
gujaf-208	197	2	2016	DATE
gujaf-208	198	1	chung	ORG
gujaf-208	198	2	2019	DATE
gujaf-208	199	1	the study gusau journal of accounting	ORG
gujaf-208	199	2	4	CARDINAL
gujaf-208	199	3	1, april	DATE
gujaf-208	199	4	2023 82	DATE
gujaf-208	199	5	93	CARDINAL
gujaf-208	199	6	korean	NORP
gujaf-208	199	7	korean	NORP
gujaf-208	199	8	1998 to 2013	DATE
gujaf-208	202	1	nigerian	NORP
gujaf-208	203	1	berkman	PERSON
gujaf-208	203	2	2016	CARDINAL
gujaf-208	204	1	99	CARDINAL
gujaf-208	204	2	2006 to 2011	DATE
gujaf-208	205	1	secondary	ORDINAL
gujaf-208	205	2	annual	DATE
gujaf-208	207	1	sri lanka	GPE
gujaf-208	207	2	nigerian	NORP
gujaf-208	210	1	jeffrey pfeffer	PERSON
gujaf-208	210	2	gerald salanick	PERSON
gujaf-208	210	3	the 1970s	DATE
gujaf-208	211	1	pfeffer	PERSON
gujaf-208	211	2	salanick	PERSON
gujaf-208	211	3	1978	DATE
gujaf-208	216	1	hermalin	PERSON
gujaf-208	216	2	2001	DATE
gujaf-208	217	1	thomsen	PERSON
gujaf-208	217	2	2012	DATE
gujaf-208	219	1	the gusau journal of accounting	ORG
gujaf-208	219	2	4	CARDINAL
gujaf-208	219	3	1, april	DATE
gujaf-208	219	4	2023 83	DATE
gujaf-208	221	1	shen, & zhu	ORG
gujaf-208	221	2	2019	DATE
gujaf-208	222	1	joyce (2017)	ORG
gujaf-208	223	1	tacheva	PERSON
gujaf-208	223	2	2007	DATE
gujaf-208	226	1	pfeffer	PERSON
gujaf-208	226	2	1978	DATE
gujaf-208	231	1	3	CARDINAL
gujaf-208	232	1	fifty-one	CARDINAL
gujaf-208	232	2	51	CARDINAL
gujaf-208	232	3	nigerian	NORP
gujaf-208	232	4	31st december 2020	DATE
gujaf-208	233	1	thirty five	CARDINAL
gujaf-208	233	2	35	CARDINAL
gujaf-208	233	3	2012-2020	DATE
gujaf-208	235	1	annual	DATE
gujaf-208	235	2	nigeria	GPE
gujaf-208	240	1	gusau journal of accounting	ORG
gujaf-208	240	2	4	CARDINAL
gujaf-208	240	3	1, april	DATE
gujaf-208	240	4	2023 84	CARDINAL
gujaf-208	244	1	lee-kuen	ORG
gujaf-208	244	2	zainudin	PERSON
gujaf-208	248	1	tobin	PERSON
gujaf-208	249	1	4	CARDINAL
gujaf-208	249	2	1, april	DATE
gujaf-208	249	3	2023 85	DATE
gujaf-208	249	4	3.1	CARDINAL
gujaf-208	249	5	1	CARDINAL
gujaf-208	250	1	tobin	ORG
gujaf-208	251	1	nguyen	PERSON
gujaf-208	251	2	2016	CARDINAL
gujaf-208	252	1	2	CARDINAL
gujaf-208	253	1	siantar	ORG
gujaf-208	253	2	2016	CARDINAL
gujaf-208	254	1	3	CARDINAL
gujaf-208	255	1	2019	CARDINAL
gujaf-208	256	1	4	CARDINAL
gujaf-208	256	2	nigerians	NORP
gujaf-208	256	3	1	CARDINAL
gujaf-208	256	4	0	CARDINAL
gujaf-208	257	1	charles et al.	PERSON
gujaf-208	257	2	2018	DATE
gujaf-208	258	1	5	CARDINAL
gujaf-208	258	2	1	CARDINAL
gujaf-208	258	3	0	CARDINAL
gujaf-208	259	1	2016	CARDINAL
gujaf-208	260	1	6	CARDINAL
gujaf-208	260	2	lee-kuen et al	PERSON
gujaf-208	260	3	2017	CARDINAL
gujaf-208	261	1	2023 4	DATE
gujaf-208	261	2	tobin	ORG
gujaf-208	262	1	4.1	CARDINAL
gujaf-208	263	1	max tobin	PERSON
gujaf-208	263	2	315	CARDINAL
gujaf-208	263	3	0.014 6.901	CARDINAL
gujaf-208	263	4	315	CARDINAL
gujaf-208	263	5	0.667	CARDINAL
gujaf-208	263	6	315	CARDINAL
gujaf-208	263	7	0.157	CARDINAL
gujaf-208	263	8	0.714	CARDINAL
gujaf-208	263	9	315	CARDINAL
gujaf-208	263	10	1	CARDINAL
gujaf-208	263	11	315	CARDINAL
gujaf-208	263	12	1	CARDINAL
gujaf-208	263	13	million	CARDINAL
gujaf-208	263	14	315	CARDINAL
gujaf-208	263	15	382	CARDINAL
gujaf-208	263	16	7,689,028	CARDINAL
gujaf-208	263	17	2023	CARDINAL
gujaf-208	263	18	4	CARDINAL
gujaf-208	263	19	1, april	DATE
gujaf-208	263	20	2023 86	DATE
gujaf-208	263	21	0.44	CARDINAL
gujaf-208	263	22	0.72	CARDINAL
gujaf-208	263	23	4.1	CARDINAL
gujaf-208	264	1	nigeria	GPE
gujaf-208	265	1	tobin	ORG
gujaf-208	265	2	0.01	CARDINAL
gujaf-208	265	3	6.90	CARDINAL
gujaf-208	266	1	0.01	CARDINAL
gujaf-208	266	2	6.90	CARDINAL
gujaf-208	266	3	about 18%	PERCENT
gujaf-208	266	4	about 13%	PERCENT
gujaf-208	267	1	18%	PERCENT
gujaf-208	267	2	18%	PERCENT
gujaf-208	267	3	nigeria	GPE
gujaf-208	268	1	13%	PERCENT
gujaf-208	268	2	nigeria	GPE
gujaf-208	269	1	0 and 67%	PERCENT
gujaf-208	270	1	nigeria	GPE
gujaf-208	270	2	67%	PERCENT
gujaf-208	271	1	approximately 9%	PERCENT
gujaf-208	271	2	only 9%	PERCENT
gujaf-208	272	1	16%	PERCENT
gujaf-208	272	2	nigeria	GPE
gujaf-208	273	1	0 and 71%	PERCENT
gujaf-208	274	1	as many as	CARDINAL
gujaf-208	274	2	approximately 82%	PERCENT
gujaf-208	274	3	82%	PERCENT
gujaf-208	274	4	nigeria	GPE
gujaf-208	274	5	northerners	NORP
gujaf-208	275	1	approximately 39%	PERCENT
gujaf-208	275	2	nigeria	GPE
gujaf-208	276	1	0	CARDINAL
gujaf-208	276	2	1	CARDINAL
gujaf-208	277	1	75%	PERCENT
gujaf-208	277	2	43%	PERCENT
gujaf-208	277	3	nigeria	GPE
gujaf-208	278	1	75%	PERCENT
gujaf-208	278	2	nigeria	GPE
gujaf-208	279	1	0	CARDINAL
gujaf-208	279	2	1	CARDINAL
gujaf-208	280	1	680 billion naira	MONEY
gujaf-208	280	2	1.4 trillion naira	MONEY
gujaf-208	280	3	nigeria	GPE
gujaf-208	281	1	382 million naira	MONEY
gujaf-208	282	1	gusau journal of accounting	ORG
gujaf-208	282	2	4	CARDINAL
gujaf-208	282	3	1, april	DATE
gujaf-208	282	4	2023 87	DATE
gujaf-208	282	5	4.2	CARDINAL
gujaf-208	282	6	tobin	ORG
gujaf-208	282	7	1.000	CARDINAL
gujaf-208	282	8	0.008 1.000	CARDINAL
gujaf-208	282	9	0.140	CARDINAL
gujaf-208	284	1	1.000	CARDINAL
gujaf-208	284	2	0.056	CARDINAL
gujaf-208	284	3	1.000	CARDINAL
gujaf-208	284	4	0.058	CARDINAL
gujaf-208	284	5	0.086	CARDINAL
gujaf-208	284	6	0.166	CARDINAL
gujaf-208	284	7	1.000	CARDINAL
gujaf-208	284	8	0.293	CARDINAL
gujaf-208	284	9	0.184	CARDINAL
gujaf-208	284	10	0.189	CARDINAL
gujaf-208	284	11	1.000 0.000 0.000	MONEY
gujaf-208	284	12	0.001 0.001	CARDINAL
gujaf-208	284	13	.05	ORG
gujaf-208	284	14	2023	CARDINAL
gujaf-208	284	15	4.2	CARDINAL
gujaf-208	285	1	0.008	CARDINAL
gujaf-208	285	2	nigeria	GPE
gujaf-208	287	1	0.140	CARDINAL
gujaf-208	288	1	nigeria	GPE
gujaf-208	289	1	0.056	CARDINAL
gujaf-208	290	1	nigeria	GPE
gujaf-208	291	1	4.2	CARDINAL
gujaf-208	291	2	nigeria	GPE
gujaf-208	292	1	nigeria	GPE
gujaf-208	294	1	nigeria	GPE
gujaf-208	297	1	4.2	CARDINAL
gujaf-208	297	2	less than 0.80	CARDINAL
gujaf-208	297	3	gujarati	PERSON
gujaf-208	297	4	2004	DATE
gujaf-208	299	1	gusau journal of accounting	ORG
gujaf-208	299	2	4	CARDINAL
gujaf-208	299	3	1, april	DATE
gujaf-208	299	4	2023 88	DATE
gujaf-208	299	5	4.3	CARDINAL
gujaf-208	299	6	chi-square	PERSON
gujaf-208	299	7	48008.50	CARDINAL
gujaf-208	299	8	0.0000 hausman	PRODUCT
gujaf-208	299	9	10.938 0.053	QUANTITY
gujaf-208	299	10	462.44	CARDINAL
gujaf-208	299	11	0.0000	MONEY
gujaf-208	299	12	2023	CARDINAL
gujaf-208	300	1	48008.50	CARDINAL
gujaf-208	300	2	0.0000	CARDINAL
gujaf-208	303	1	less than 10	CARDINAL
gujaf-208	303	2	more than 0.10	CARDINAL
gujaf-208	307	1	10.938	CARDINAL
gujaf-208	307	2	0.053	CARDINAL
gujaf-208	308	1	pagan lagrangian	ORG
gujaf-208	309	1	462.44	CARDINAL
gujaf-208	309	2	0.0000	CARDINAL
gujaf-208	311	1	generalized least square	QUANTITY
gujaf-208	312	1	4.4	CARDINAL
gujaf-208	313	1	0.899 0.303 2.97 0.003	MONEY
gujaf-208	313	2	0.809	CARDINAL
gujaf-208	313	3	0.023	CARDINAL
gujaf-208	313	4	0.017 -7.05 0.000	QUANTITY
gujaf-208	313	5	2.958 0.401 7.38 0.000	QUANTITY
gujaf-208	313	6	315	CARDINAL
gujaf-208	313	7	60.229	CARDINAL
gujaf-208	314	1	2023	CARDINAL
gujaf-208	314	2	4	CARDINAL
gujaf-208	314	3	1, april	DATE
gujaf-208	314	4	2023 89	DATE
gujaf-208	314	5	4.4	CARDINAL
gujaf-208	314	6	60.229	CARDINAL
gujaf-208	314	7	1%	PERCENT
gujaf-208	315	1	4.3	CARDINAL
gujaf-208	315	2	0.899	CARDINAL
gujaf-208	315	3	0.003	CARDINAL
gujaf-208	315	4	1%	PERCENT
gujaf-208	317	1	nigeria	GPE
gujaf-208	319	1	nigeria	GPE
gujaf-208	320	1	salem	GPE
gujaf-208	320	2	2019	DATE
gujaf-208	320	3	al.	GPE
gujaf-208	320	4	2018	DATE
gujaf-208	321	1	4.3	CARDINAL
gujaf-208	321	2	0.809	CARDINAL
gujaf-208	321	3	0.001	CARDINAL
gujaf-208	321	4	1%	PERCENT
gujaf-208	323	1	nigeria	GPE
gujaf-208	325	1	nigeria	GPE
gujaf-208	326	1	2018	DATE
gujaf-208	326	2	charles et al	PERSON
gujaf-208	327	1	2018	DATE
gujaf-208	328	1	4.3	CARDINAL
gujaf-208	328	2	0.296	CARDINAL
gujaf-208	328	3	0.003	CARDINAL
gujaf-208	328	4	1%	PERCENT
gujaf-208	330	1	nigeria	GPE
gujaf-208	332	1	nigeria	GPE
gujaf-208	333	1	gusau journal of accounting	ORG
gujaf-208	333	2	4	CARDINAL
gujaf-208	333	3	1, april	DATE
gujaf-208	333	4	2023 90	DATE
gujaf-208	333	5	2018	DATE
gujaf-208	333	6	2017	CARDINAL
gujaf-208	334	1	4.3	CARDINAL
gujaf-208	334	2	0.023	CARDINAL
gujaf-208	334	3	0.800	CARDINAL
gujaf-208	336	1	nigeria	GPE
gujaf-208	337	1	berkman	PERSON
gujaf-208	337	2	2016	DATE
gujaf-208	337	3	chung et al.	PERSON
gujaf-208	337	4	2019	DATE
gujaf-208	338	1	5	CARDINAL
gujaf-208	338	2	nigeria	GPE
gujaf-208	339	1	nigeria	GPE
gujaf-208	339	2	nigeria	GPE
gujaf-208	340	1	northerners	NORP
gujaf-208	340	2	nigeria	GPE
gujaf-208	343	1	gusau journal of accounting	ORG
gujaf-208	343	2	4	CARDINAL
gujaf-208	343	3	1, april	DATE
gujaf-208	343	4	2023 91	DATE
gujaf-208	343	5	abubakar, a. (2018	ORG
gujaf-208	344	1	nigeria	GPE
gujaf-208	345	1	journal of humanities	ORG
gujaf-208	345	2	social & management sciences	ORG
gujaf-208	345	3	1(1	CARDINAL
gujaf-208	345	4	30–47	CARDINAL
gujaf-208	346	1	anderson	PERSON
gujaf-208	346	2	r.c.	GPE
gujaf-208	346	3	reeb	ORG
gujaf-208	346	4	d. m.	PERSON
gujaf-208	346	5	a. & zhao	ORG
gujaf-208	346	6	w.	PERSON
gujaf-208	346	7	2011	DATE
gujaf-208	348	1	journal of financial management	ORG
gujaf-208	348	2	40	CARDINAL
gujaf-208	348	3	5	CARDINAL
gujaf-208	349	1	t. t., & khanh	PERSON
gujaf-208	349	2	b. p. n.	PERSON
gujaf-208	349	3	2017	CARDINAL
gujaf-208	351	1	journal of economics and development	ORG
gujaf-208	351	2	19(1	CARDINAL
gujaf-208	352	1	awan	PERSON
gujaf-208	352	2	a. g.	PERSON
gujaf-208	352	3	lodhi	PERSON
gujaf-208	352	4	m. u.,	PERSON
gujaf-208	352	5	2018	DATE
gujaf-208	353	1	pakistan	GPE
gujaf-208	354	1	global journal of management	ORG
gujaf-208	354	2	social sciences	ORG
gujaf-208	354	3	4(1	CARDINAL
gujaf-208	354	4	46–61	DATE
gujaf-208	355	1	berkman	PERSON
gujaf-208	355	2	h., & galpoththage	ORG
gujaf-208	355	3	2016	CARDINAL
gujaf-208	356	1	sri lanka	GPE
gujaf-208	357	1	pacific accounting review	ORG
gujaf-208	357	2	28(1	CARDINAL
gujaf-208	358	1	92–106	DATE
gujaf-208	359	1	m. a.	PERSON
gujaf-208	359	2	f. a.	PERSON
gujaf-208	360	1	2012	DATE
gujaf-208	361	1	malaysian	NORP
gujaf-208	362	1	36(5	CARDINAL
gujaf-208	362	2	1520–1527	CARDINAL
gujaf-208	363	1	borghesi	GPE
gujaf-208	363	2	r.	NORP
gujaf-208	363	3	chang	PERSON
gujaf-208	363	4	& li	PERSON
gujaf-208	363	5	2019	DATE
gujaf-208	364	1	csr	ORG
gujaf-208	364	2	applied economics	ORG
gujaf-208	364	3	1–16	CARDINAL
gujaf-208	365	1	carter	PERSON
gujaf-208	365	2	d. a.	PERSON
gujaf-208	365	3	b. j.	PERSON
gujaf-208	365	4	souza	GPE
gujaf-208	365	5	f. d.	PERSON
gujaf-208	365	6	w. g.	PERSON
gujaf-208	365	7	2007	DATE
gujaf-208	367	1	chaney	ORG
gujaf-208	367	2	p. k.	PERSON
gujaf-208	367	3	faccio	PERSON
gujaf-208	367	4	m.	PERSON
gujaf-208	367	5	2011	DATE
gujaf-208	369	1	51(2	CARDINAL
gujaf-208	369	2	58	CARDINAL
gujaf-208	370	1	charles, o.	PERSON
gujaf-208	370	2	a. v.,	PERSON
gujaf-208	370	3	2018	DATE
gujaf-208	371	1	nigeria	GPE
gujaf-208	372	1	international journal of humanities	ORG
gujaf-208	372	2	8(1	CARDINAL
gujaf-208	372	3	112–120	CARDINAL
gujaf-208	373	1	s. f., & hooy	PERSON
gujaf-208	373	2	c.w.	PERSON
gujaf-208	373	3	2018	DATE
gujaf-208	374	1	malaysia	GPE
gujaf-208	375	1	international journal of monetary economics	ORG
gujaf-208	375	2	11(3	CARDINAL
gujaf-208	375	3	260	CARDINAL
gujaf-208	375	4	270	CARDINAL
gujaf-208	376	1	chung	GPE
gujaf-208	376	2	c. y.	PERSON
gujaf-208	376	3	j. h., & young	ORG
gujaf-208	376	4	j.	PERSON
gujaf-208	376	5	2019	DATE
gujaf-208	377	1	korean	NORP
gujaf-208	378	1	11(2	CARDINAL
gujaf-208	378	2	1–25	CARDINAL
gujaf-208	379	1	s.	PERSON
gujaf-208	379	2	2012	DATE
gujaf-208	380	1	indonesian	NORP
gujaf-208	381	1	1(9	CARDINAL
gujaf-208	381	2	524–539	CARDINAL
gujaf-208	382	1	n. van	PERSON
gujaf-208	382	2	2015	CARDINAL
gujaf-208	383	1	4	CARDINAL
gujaf-208	383	2	1, april	DATE
gujaf-208	383	3	2023 92	CARDINAL
gujaf-208	383	4	netherlands	GPE
gujaf-208	384	1	university of twente	ORG
gujaf-208	385	1	a. j.	PERSON
gujaf-208	385	2	v. o., & ajayi	ORG
gujaf-208	385	3	a. a.	PERSON
gujaf-208	385	4	2019	DATE
gujaf-208	386	1	nigeria	GPE
gujaf-208	387	1	7(1	DATE
gujaf-208	387	2	41–59	DATE
gujaf-208	388	1	eulerich	PERSON
gujaf-208	388	2	m.	PERSON
gujaf-208	388	3	p., & van uum	ORG
gujaf-208	388	4	2014	DATE
gujaf-208	389	1	german	NORP
gujaf-208	389	2	two	CARDINAL
gujaf-208	390	1	2(4	CARDINAL
gujaf-208	390	2	23–37	CARDINAL
gujaf-208	391	1	fidanoski	PERSON
gujaf-208	391	2	f.	PERSON
gujaf-208	391	3	simeonovski	PERSON
gujaf-208	391	4	k., & mateska	ORG
gujaf-208	391	5	2014	DATE
gujaf-208	392	1	south east europe	LOC
gujaf-208	393	1	17	DATE
gujaf-208	394	1	forbes	ORG
gujaf-208	394	2	d. p.	ORG
gujaf-208	394	3	f. j.	PERSON
gujaf-208	394	4	2009	DATE
gujaf-208	396	1	academy of management review	ORG
gujaf-208	396	2	24(3	CARDINAL
gujaf-208	397	1	garba	PERSON
gujaf-208	397	2	t., & abubakar	ORG
gujaf-208	397	3	b. a.	PERSON
gujaf-208	397	4	2014	DATE
gujaf-208	398	1	nigeria	GPE
gujaf-208	399	1	asian	NORP
gujaf-208	399	2	4(2	CARDINAL
gujaf-208	399	3	257–277	CARDINAL
gujaf-208	400	1	gujarati	ORG
gujaf-208	400	2	n.d.	GPE
gujaf-208	400	3	2004	DATE
gujaf-208	402	1	fourth	ORDINAL
gujaf-208	402	2	new delhi	GPE
gujaf-208	402	3	tata mcgraw-hill publishing company	ORG
gujaf-208	403	1	a.	PERSON
gujaf-208	403	2	2015	CARDINAL
gujaf-208	405	1	european journal of business and management	ORG
gujaf-208	405	2	7(35	CARDINAL
gujaf-208	405	3	18–24	DATE
gujaf-208	406	1	hassan	PERSON
gujaf-208	406	2	r., & marimuthu	ORG
gujaf-208	406	3	2014	DATE
gujaf-208	407	1	malaysian	NORP
gujaf-208	408	1	17–25	CARDINAL
gujaf-208	409	1	hassan	PERSON
gujaf-208	409	2	r., & marimuthu	ORG
gujaf-208	409	3	m.	PERSON
gujaf-208	409	4	2016	DATE
gujaf-208	411	1	economics bulletin	ORG
gujaf-208	411	2	36(3	CARDINAL
gujaf-208	411	3	1737–1750	DATE
gujaf-208	412	1	hermalin	PERSON
gujaf-208	412	2	b. e.	PERSON
gujaf-208	412	3	m. s.	PERSON
gujaf-208	412	4	2001	DATE
gujaf-208	414	1	ilogho	PERSON
gujaf-208	414	2	s. o.	PERSON
gujaf-208	414	3	2017	CARDINAL
gujaf-208	415	1	nigeria	GPE
gujaf-208	416	1	convenant university	ORG
gujaf-208	416	2	ota	ORG
gujaf-208	416	3	ogun state	GPE
gujaf-208	416	4	nigeria joyce	PERSON
gujaf-208	416	5	j. (	ORG
gujaf-208	416	6	2017	CARDINAL
gujaf-208	417	1	kenya	GPE
gujaf-208	418	1	university of nairobi	ORG
gujaf-208	418	2	kenya	GPE
gujaf-208	419	1	gusau journal of accounting	ORG
gujaf-208	419	2	4	CARDINAL
gujaf-208	419	3	1, april	DATE
gujaf-208	419	4	2023 93	QUANTITY
gujaf-208	419	5	khan	GPE
gujaf-208	419	6	a. w.	PERSON
gujaf-208	419	7	& subhan	ORG
gujaf-208	419	8	q. a.	PERSON
gujaf-208	419	9	2019	DATE
gujaf-208	421	1	business & management	ORG
gujaf-208	421	2	6(1	CARDINAL
gujaf-208	421	3	1–16	CARDINAL
gujaf-208	422	1	m. n., & kariuki	PERSON
gujaf-208	422	2	w.	PERSON
gujaf-208	422	3	2018	DATE
gujaf-208	423	1	kenya	GPE
gujaf-208	424	1	the international journal of business & management	ORG
gujaf-208	424	2	6(3	CARDINAL
gujaf-208	424	3	184–192	CARDINAL
gujaf-208	424	4	knippen	PERSON
gujaf-208	424	5	j. m.	PERSON
gujaf-208	424	6	shen	GPE
gujaf-208	424	7	w., & zhu	ORG
gujaf-208	424	8	q.	PERSON
gujaf-208	424	9	2019	DATE
gujaf-208	427	1	strategic management journal	ORG
gujaf-208	427	2	40(7	CARDINAL
gujaf-208	427	3	1123–1150	CARDINAL
gujaf-208	428	1	lee-kuen	PERSON
gujaf-208	428	2	i. y.	PERSON
gujaf-208	428	3	r.	NORP
gujaf-208	428	4	2017	CARDINAL
gujaf-208	429	1	malaysia	GPE
gujaf-208	430	1	asian academy of management journal of accounting	ORG
gujaf-208	430	2	13(1	CARDINAL
gujaf-208	430	3	41–62	CARDINAL
gujaf-208	431	1	lehman	ORG
gujaf-208	431	2	c., & dufrene	ORG
gujaf-208	431	3	2008	DATE
gujaf-208	432	1	15th	ORDINAL
gujaf-208	433	1	mason	PERSON
gujaf-208	433	2	thomson south-western	ORG
gujaf-208	434	1	m. n.	PERSON
gujaf-208	434	2	s. a.	PERSON
gujaf-208	434	3	c. p., & anikwe	ORG
gujaf-208	434	4	n. m.	PERSON
gujaf-208	434	5	2018	DATE
gujaf-208	435	1	nigeria breweries plc	ORG
gujaf-208	435	2	international journal of social sciences	ORG
gujaf-208	435	3	4(5	DATE
gujaf-208	436	1	p. a.	PERSON
gujaf-208	436	2	2018	DATE
gujaf-208	437	1	uk	GPE
gujaf-208	438	1	1–32	CARDINAL
gujaf-208	439	1	mlthiria	GPE
gujaf-208	439	2	e. n.,	PERSON
gujaf-208	439	3	2014	DATE
gujaf-208	441	1	international journal of research	ORG
gujaf-208	441	2	1(3	CARDINAL
gujaf-208	441	3	57–61	CARDINAL
gujaf-208	442	1	najjar	PERSON
gujaf-208	442	2	2013	DATE
gujaf-208	443	1	bahrain	GPE
gujaf-208	444	1	international journal of learning and development	ORG
gujaf-208	444	2	3(2	CARDINAL
gujaf-208	444	3	56-65	DATE
gujaf-208	445	1	nguyen	PERSON
gujaf-208	445	2	m. n.	PERSON
gujaf-208	445	3	2016	DATE
gujaf-208	446	1	asia	LOC
gujaf-208	447	1	m.sc business administration	ORG
gujaf-208	447	2	university of amsterdam	ORG
gujaf-208	447	3	asia	LOC
gujaf-208	447	4	niessen, a., & ruenzi	ORG
gujaf-208	447	5	s.	PERSON
gujaf-208	447	6	2010	DATE
gujaf-208	448	1	germany	GPE
gujaf-208	449	1	german	NORP
gujaf-208	449	2	11	CARDINAL
gujaf-208	449	3	441–464	CARDINAL
gujaf-208	450	1	b. c.	PERSON
gujaf-208	450	2	v. a.	PERSON
gujaf-208	450	3	udoh	GPE
gujaf-208	450	4	b. e., & chukwu	PERSON
gujaf-208	450	5	b. i.	PERSON
gujaf-208	450	6	2019	DATE
gujaf-208	452	1	nigeria	GPE
gujaf-208	453	1	10(7	CARDINAL
gujaf-208	453	2	1–7	CARDINAL
gujaf-208	453	3	olaoti	PERSON
gujaf-208	453	4	y. i.	PERSON
gujaf-208	453	5	2016	DATE
gujaf-208	454	1	nigeria	GPE
gujaf-208	455	1	ahmadu bello university	ORG
gujaf-208	455	2	zaria	GPE
gujaf-208	455	3	kaduna state	GPE
gujaf-208	455	4	nigeria	GPE
gujaf-208	456	1	gusau journal of accounting	ORG
gujaf-208	456	2	4	CARDINAL
gujaf-208	456	3	1, april	DATE
gujaf-208	456	4	2023 94	DATE
gujaf-208	456	5	s. a. & eriki	ORG
gujaf-208	456	6	2013	DATE
gujaf-208	457	1	nigeria	GPE
gujaf-208	458	1	african journal of social sciences	ORG
gujaf-208	458	2	3(4	CARDINAL
gujaf-208	458	3	35-45	DATE
gujaf-208	459	1	s. c.	PERSON
gujaf-208	459	2	s., & danbatta	ORG
gujaf-208	459	3	s. n.	PERSON
gujaf-208	459	4	2019	DATE
gujaf-208	460	1	five	CARDINAL
gujaf-208	460	2	nigeria	GPE
gujaf-208	461	1	international journal of finance	ORG
gujaf-208	461	2	5(4	CARDINAL
gujaf-208	461	3	76–90	DATE
gujaf-208	463	1	n. p.	PERSON
gujaf-208	463	2	ahmad	PERSON
gujaf-208	463	3	a. c.	PERSON
gujaf-208	463	4	2016	CARDINAL
gujaf-208	464	1	nigerian	NORP
gujaf-208	465	1	international journal of economics	ORG
gujaf-208	465	2	6(7	CARDINAL
gujaf-208	465	3	137–142	CARDINAL
gujaf-208	466	1	pfeffer	PERSON
gujaf-208	466	2	j., & salancik	ORG
gujaf-208	466	3	g. r.	PERSON
gujaf-208	466	4	1978	DATE
gujaf-208	468	1	new york	GPE
gujaf-208	468	2	harper	PERSON
gujaf-208	469	1	w., yap	PERSON
gujaf-208	469	2	a. k.	PERSON
gujaf-208	469	3	& lee	PERSON
gujaf-208	469	4	t.	GPE
gujaf-208	469	5	2013	DATE
gujaf-208	470	1	malaysia	GPE
gujaf-208	471	1	7(1	DATE
gujaf-208	472	1	w.	PERSON
gujaf-208	472	2	s., & tacheva	ORG
gujaf-208	472	3	s.	PERSON
gujaf-208	472	4	2007	DATE
gujaf-208	473	1	swiss	NORP
gujaf-208	474	1	546–557	DATE
gujaf-208	475	1	salem	GPE
gujaf-208	475	2	w. f., metawe	PERSON
gujaf-208	475	3	s. a.	PERSON
gujaf-208	475	4	youssef, a. a., & mohamed	ORG
gujaf-208	475	5	m. b.	PERSON
gujaf-208	475	6	2019	DATE
gujaf-208	476	1	egypt	GPE
gujaf-208	476	2	usa.	GPE
gujaf-208	476	3	access library journal	ORG
gujaf-208	476	4	6(4	CARDINAL
gujaf-208	476	5	1–33	CARDINAL
gujaf-208	477	1	https://doi.org/10.4236/oalib.1105323 shuaibu	PERSON
gujaf-208	477	2	k., ali	PERSON
gujaf-208	477	3	i., & amin	ORG
gujaf-208	477	4	i. m.	PERSON
gujaf-208	477	5	2019	DATE
gujaf-208	478	1	nigeria	GPE
gujaf-208	479	1	journal of research	ORG
gujaf-208	479	2	40–49	CARDINAL
gujaf-208	480	1	siantar	ORG
gujaf-208	480	2	c. s. d.	PERSON
gujaf-208	480	3	2016	DATE
gujaf-208	481	1	india	GPE
gujaf-208	482	1	1–43	CARDINAL
gujaf-208	482	2	tarigan	PERSON
gujaf-208	482	3	j.	PERSON
gujaf-208	482	4	s. e. (	PERSON
gujaf-208	482	5	2018	DATE
gujaf-208	484	1	11(3	CARDINAL
gujaf-208	484	2	195–215	CARDINAL
gujaf-208	485	1	2018	DATE
gujaf-208	485	2	december 29	DATE
gujaf-208	485	3	polaris bank	ORG
gujaf-208	485	4	skye's '	ORG
gujaf-208	486	1	https://thenationonlineng.net/rumble-banking-halls-polarisbank-risesskyes-rubble-diamond-merges-access/ thomsen	PERSON
gujaf-208	486	2	s., & conyon	ORG
gujaf-208	486	3	2012	DATE
gujaf-208	488	1	mcgraw-hill	ORG
gujaf-208	488	2	new york	GPE
gujaf-208	489	1	https://doi.org/10.11648/j.ijfbr.20190504.13 https://doi.org/10.4236/oalib.1105323 https://thenationonlineng.net/rumble-banking-halls-polarisgusau journal of accounting	ORG
gujaf-208	489	2	4	CARDINAL
gujaf-208	489	3	1, april	DATE
gujaf-208	489	4	2023 95	DATE
gujaf-208	489	5	j.	PERSON
gujaf-208	489	6	1969	DATE
gujaf-208	491	1	1(1	CARDINAL
gujaf-208	491	2	15-29	CARDINAL
gujaf-208	492	1	ujunwa	ORG
gujaf-208	492	2	a.	PERSON
gujaf-208	492	3	nwakoby	ORG
gujaf-208	492	4	i., & ugbam	ORG
gujaf-208	492	5	2012	DATE
gujaf-208	493	1	nigeria	GPE
gujaf-208	494	1	9(2	CARDINAL
gujaf-208	494	2	216–226	CARDINAL
gujaf-208	495	1	r. o., & omolaye	ORG
gujaf-208	495	2	k. e.	PERSON
gujaf-208	495	3	2017	CARDINAL
gujaf-208	496	1	nigeria	GPE
gujaf-208	497	1	international journal of business and social science	ORG
gujaf-208	497	2	8(7	CARDINAL
gujaf-208	497	3	114–124	CARDINAL
gujaf-208	498	1	vanguard	ORG
gujaf-208	498	2	2018	DATE
gujaf-208	498	3	14	CARDINAL
gujaf-208	498	4	5	CARDINAL
gujaf-208	499	1	retreived	GPE
gujaf-208	499	2	a.	PERSON
gujaf-208	499	3	2018	DATE
gujaf-208	500	1	european	NORP