id	sid	eid	entity	type
gujaf-209	1	1	gusau journal of accounting	ORG
gujaf-209	1	2	4	CARDINAL
gujaf-209	1	3	1	CARDINAL
gujaf-209	1	4	april	DATE
gujaf-209	1	5	2023	CARDINAL
gujaf-209	1	6	2756-665x	CARDINAL
gujaf-209	1	7	social sciences	ORG
gujaf-209	1	8	federal university gusau	ORG
gujaf-209	1	9	zamfara state	GPE
gujaf-209	1	10	gusau journal of accounting	ORG
gujaf-209	1	11	4	CARDINAL
gujaf-209	1	12	1, april	DATE
gujaf-209	1	13	2023 ii	CARDINAL
gujaf-209	1	14	4	CARDINAL
gujaf-209	1	15	1 april	DATE
gujaf-209	1	16	2023	CARDINAL
gujaf-209	1	17	2756-665x	CARDINAL
gujaf-209	1	18	social sciences	ORG
gujaf-209	1	19	federal university gusau	ORG
gujaf-209	1	20	zamfara state	GPE
gujaf-209	2	1	ahmadu bello university press limited	ORG
gujaf-209	2	2	zaria kaduna	PERSON
gujaf-209	2	3	nigeria	GPE
gujaf-209	3	1	08065949711	CARDINAL
gujaf-209	3	2	069-879121	CARDINAL
gujaf-209	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-209	4	2	4	CARDINAL
gujaf-209	4	3	1, april	DATE
gujaf-209	4	4	2023	CARDINAL
gujaf-209	6	1	muhammad mustapha	PERSON
gujaf-209	6	2	ahmadu bello university	ORG
gujaf-209	6	3	zaria	PERSON
gujaf-209	6	4	kaduna state	GPE
gujaf-209	7	1	umar farouk	PERSON
gujaf-209	7	2	federal university gusau	ORG
gujaf-209	7	3	zamfara state	GPE
gujaf-209	8	1	modu kumshe department of accounting	ORG
gujaf-209	8	2	university of maiduguri	ORG
gujaf-209	8	3	borno	GPE
gujaf-209	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-209	9	2	paul university	ORG
gujaf-209	10	1	prof kabir tahir hamid	PERSON
gujaf-209	10	2	bayero university	ORG
gujaf-209	10	3	kano	ORG
gujaf-209	11	1	prof	PERSON
gujaf-209	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-209	12	2	university of jos	ORG
gujaf-209	13	1	clifford ofurum department of accounting	ORG
gujaf-209	13	2	university of portharcourt	ORG
gujaf-209	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-209	15	2	ahmadu bello university	ORG
gujaf-209	15	3	zaria	PERSON
gujaf-209	16	1	prof	PERSON
gujaf-209	17	1	yusuf	PERSON
gujaf-209	18	1	b. rahman	PERSON
gujaf-209	18	2	lagos state university	ORG
gujaf-209	19	1	gusau journal of accounting	ORG
gujaf-209	19	2	4	CARDINAL
gujaf-209	19	3	1, april	DATE
gujaf-209	19	4	2023	CARDINAL
gujaf-209	20	1	suleiman a. s. aruwa	PERSON
gujaf-209	20	2	nasarawa state university	ORG
gujaf-209	20	3	keffi	GPE
gujaf-209	22	1	muhammad junaidu	PERSON
gujaf-209	22	2	kurawa department of accounting	ORG
gujaf-209	22	3	university kano	ORG
gujaf-209	24	1	muhammad habibu sabari department	PERSON
gujaf-209	24	2	ahmadu bello university	ORG
gujaf-209	24	3	zaria	PERSON
gujaf-209	24	4	prof	PERSON
gujaf-209	25	1	okpanachi joshua department of accounting	ORG
gujaf-209	25	2	nigerian defence academy	ORG
gujaf-209	25	3	kaduna	GPE
gujaf-209	26	1	hassan ibrahim department	PERSON
gujaf-209	26	2	ibb university	ORG
gujaf-209	26	3	niger state	GPE
gujaf-209	27	1	prof	PERSON
gujaf-209	28	1	mary okwo department of accounting	ORG
gujaf-209	28	2	enugu state university of science and technology	ORG
gujaf-209	30	1	aminu isah department of accounting	ORG
gujaf-209	30	2	bayero university	ORG
gujaf-209	30	3	kano	ORG
gujaf-209	31	1	prof	PERSON
gujaf-209	32	1	ahmadu bello department of accounting	ORG
gujaf-209	32	2	ahmadu bello university	ORG
gujaf-209	32	3	zaria	PERSON
gujaf-209	33	1	prof	PERSON
gujaf-209	34	1	musa yelwa abubakar department	PERSON
gujaf-209	34	2	usmanu danfodiyo university	ORG
gujaf-209	34	3	sokoto state	ORG
gujaf-209	35	1	prof	ORG
gujaf-209	36	1	salisu abubakar department of accounting	ORG
gujaf-209	36	2	ahmadu bello university	ORG
gujaf-209	36	3	zaria	PERSON
gujaf-209	36	4	kaduna state	GPE
gujaf-209	37	1	isaq	PERSON
gujaf-209	37	2	samaila department of accounting	ORG
gujaf-209	37	3	bayero university	ORG
gujaf-209	38	1	fatima	PERSON
gujaf-209	38	2	university of maiduguri	ORG
gujaf-209	38	3	borno state	ORG
gujaf-209	39	1	gusau journal of accounting	ORG
gujaf-209	39	2	4	CARDINAL
gujaf-209	39	3	1, april	DATE
gujaf-209	39	4	2023	CARDINAL
gujaf-209	39	5	sunusi sa'ad	PERSON
gujaf-209	39	6	dutse	GPE
gujaf-209	39	7	jigawa state	GPE
gujaf-209	40	1	nasiru a. ka’oje	PERSON
gujaf-209	40	2	usmanu danfodiyo university	ORG
gujaf-209	40	3	sokoto	PERSON
gujaf-209	41	1	aminu abdullahi department of accounting	ORG
gujaf-209	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-209	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-209	42	2	nigerian defence academy	ORG
gujaf-209	42	3	kaduna state	GPE
gujaf-209	43	1	dr.	PERSON
gujaf-209	43	2	saidu adamu department of accounting	ORG
gujaf-209	44	1	dr.	PERSON
gujaf-209	44	2	nasiru yunusa department	PERSON
gujaf-209	44	3	ahmadu bello university	ORG
gujaf-209	44	4	zaria	PERSON
gujaf-209	45	1	aisha	PERSON
gujaf-209	45	2	muhammad department	PERSON
gujaf-209	45	3	ahmadu bello university	ORG
gujaf-209	45	4	zaria	PERSON
gujaf-209	46	1	lawal muhammad	PERSON
gujaf-209	46	2	ahmadu bello university	ORG
gujaf-209	46	3	zaria	PERSON
gujaf-209	47	1	farouk	PERSON
gujaf-209	47	2	american university of nigeria	ORG
gujaf-209	47	3	yola	ORG
gujaf-209	48	1	bashir umar farouk	PERSON
gujaf-209	48	2	federal university gusau	ORG
gujaf-209	48	3	zamfara state	GPE
gujaf-209	49	1	dr emmanuel omokhuale department	PERSON
gujaf-209	49	2	federal university gusau	ORG
gujaf-209	50	1	state gusau journal of accounting	ORG
gujaf-209	50	2	4	CARDINAL
gujaf-209	50	3	1, april	DATE
gujaf-209	50	4	2023	CARDINAL
gujaf-209	51	1	kabiru isah	PERSON
gujaf-209	51	2	bayero university kano	ORG
gujaf-209	52	1	bashir	PERSON
gujaf-209	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-209	52	3	sokoto state	ORG
gujaf-209	54	1	muhammad tanko	PERSON
gujaf-209	54	2	kaduna state university	ORG
gujaf-209	54	3	kaduna	GPE
gujaf-209	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-209	55	2	sokoto state	ORG
gujaf-209	57	1	aliyu sulaiman kantudu	PERSON
gujaf-209	57	2	university kano	ORG
gujaf-209	58	1	usman muhammad adam	PERSON
gujaf-209	58	2	federal university gusau	ORG
gujaf-209	58	3	zamfara state	GPE
gujaf-209	59	1	gusau journal of accounting	ORG
gujaf-209	59	2	4	CARDINAL
gujaf-209	59	3	1, april	DATE
gujaf-209	59	4	2023	CARDINAL
gujaf-209	59	5	gusau journal of accounting	ORG
gujaf-209	60	1	two	CARDINAL
gujaf-209	60	2	april and october annually	DATE
gujaf-209	61	1	the department of accounting	ORG
gujaf-209	61	2	social sciences	ORG
gujaf-209	61	3	federal university gusau	ORG
gujaf-209	61	4	zamfara state	GPE
gujaf-209	61	5	nigeria	GPE
gujaf-209	61	6	islamic finance	ORG
gujaf-209	61	7	islamic	NORP
gujaf-209	62	1	english	LANGUAGE
gujaf-209	63	1	more than 15	CARDINAL
gujaf-209	63	2	a4	ORG
gujaf-209	63	3	1.5	CARDINAL
gujaf-209	63	4	12	CARDINAL
gujaf-209	64	1	25 percent	PERCENT
gujaf-209	65	1	5000	CARDINAL
gujaf-209	65	2	more than 250	CARDINAL
gujaf-209	65	3	four	CARDINAL
gujaf-209	66	1	apa 7th	PRODUCT
gujaf-209	67	1	4	CARDINAL
gujaf-209	67	2	1, april	DATE
gujaf-209	67	3	2023	CARDINAL
gujaf-209	71	1	fcmb	PERSON
gujaf-209	71	2	7278465011	DATE
gujaf-209	71	3	gusau journal of accounting	ORG
gujaf-209	71	4	federal university gusau	ORG
gujaf-209	71	5	zamfara state	GPE
gujaf-209	73	1	+2348069393824	DATE
gujaf-209	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-209	73	3	4	CARDINAL
gujaf-209	73	4	1, april	DATE
gujaf-209	73	5	2023	CARDINAL
gujaf-209	73	6	nigeria	GPE
gujaf-209	73	7	benjamin gwabin joseph	PERSON
gujaf-209	73	8	abdullahi phd	PERSON
gujaf-209	73	9	benjamin kumai gugong phd	PERSON
gujaf-209	73	10	1	CARDINAL
gujaf-209	73	11	nigeria	GPE
gujaf-209	73	12	abubakar umar 18	PERSON
gujaf-209	73	13	nigeria	GPE
gujaf-209	73	14	abdullahi ahmed phd	PERSON
gujaf-209	73	15	zakari usman	PERSON
gujaf-209	73	16	35	CARDINAL
gujaf-209	73	17	nigerian	NORP
gujaf-209	73	18	muhammed alhaji abubakar	PERSON
gujaf-209	73	19	nordin phd	PERSON
gujaf-209	73	20	abubakar hamisu	PERSON
gujaf-209	73	21	umar 54 board	ORG
gujaf-209	73	22	nigeria	GPE
gujaf-209	73	23	isah	PERSON
gujaf-209	73	24	phd	PERSON
gujaf-209	73	25	ahmed bello phd	PERSON
gujaf-209	74	1	75	CARDINAL
gujaf-209	74	2	nigeria shehu usman hassan	LOC
gujaf-209	74	3	bello sabo	PERSON
gujaf-209	74	4	ismai'l idris	PERSON
gujaf-209	74	5	idris ahmed aliyu	PERSON
gujaf-209	75	1	96	CARDINAL
gujaf-209	75	2	lafia nasarawa state	ORG
gujaf-209	75	3	nigeria	GPE
gujaf-209	75	4	ahmed mohammed yahaya	PERSON
gujaf-209	75	5	babatunde joseph kolawole	PERSON
gujaf-209	75	6	bello surajudeen oyeleke	ORG
gujaf-209	75	7	121	CARDINAL
gujaf-209	75	8	nigeria	GPE
gujaf-209	75	9	atanda	NORP
gujaf-209	75	10	mohamad ali abdul-hamid	PERSON
gujaf-209	75	11	salami suleiman	PERSON
gujaf-209	75	12	salam mudathir	PERSON
gujaf-209	75	13	135	CARDINAL
gujaf-209	75	14	4	CARDINAL
gujaf-209	75	15	1, april	DATE
gujaf-209	75	16	2023	CARDINAL
gujaf-209	75	17	nigeria	GPE
gujaf-209	75	18	151	CARDINAL
gujaf-209	75	19	sani abdulrahman bala	PERSON
gujaf-209	75	20	jamilu jibril	PERSON
gujaf-209	75	21	nigeria	GPE
gujaf-209	75	22	171	CARDINAL
gujaf-209	75	23	abdulrahman bala	PERSON
gujaf-209	75	24	umar salim ibrahim	PERSON
gujaf-209	75	25	samaila dannana risk committee	ORG
gujaf-209	75	26	nigeria	GPE
gujaf-209	75	27	najib abbas	PERSON
gujaf-209	75	28	kabiru isa	PERSON
gujaf-209	75	29	naja’atu bala 192	PERSON
gujaf-209	75	30	nigeria	GPE
gujaf-209	75	31	ahmad muhammad ahmad	PERSON
gujaf-209	75	32	lubabah mansur kwanbo	PERSON
gujaf-209	75	33	ph.d	NORP
gujaf-209	75	34	shehu usman hassan	PERSON
gujaf-209	75	35	ph.d	NORP
gujaf-209	76	1	musa suleiman umar	PERSON
gujaf-209	76	2	ph.d	NORP
gujaf-209	77	1	216	CARDINAL
gujaf-209	77	2	nigeria	GPE
gujaf-209	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-209	77	4	lawal mohammed	PERSON
gujaf-209	77	5	ph.d	NORP
gujaf-209	77	6	ahmed bello	PERSON
gujaf-209	77	7	ph.d	NORP
gujaf-209	78	1	umar farouk	PERSON
gujaf-209	78	2	237	CARDINAL
gujaf-209	78	3	nigerian	NORP
gujaf-209	78	4	daniel gbadebo	PERSON
gujaf-209	78	5	254	CARDINAL
gujaf-209	78	6	nigeria	GPE
gujaf-209	79	1	daniel gbadebo	PERSON
gujaf-209	79	2	275	CARDINAL
gujaf-209	79	3	gusau journal of accounting	ORG
gujaf-209	79	4	4	CARDINAL
gujaf-209	79	5	1, april	DATE
gujaf-209	79	6	2023 96	DATE
gujaf-209	79	7	nigeria shehu	FAC
gujaf-209	80	1	abu business school	ORG
gujaf-209	80	2	abu	GPE
gujaf-209	80	3	zaria bello sabo	PERSON
gujaf-209	80	4	abu business school	ORG
gujaf-209	80	5	abu	GPE
gujaf-209	80	6	zaria.	PERSON
gujaf-209	81	1	ismai'l idris	PERSON
gujaf-209	81	2	abu business school	ORG
gujaf-209	81	3	abu zaria	PERSON
gujaf-209	82	1	idris ahmed aliyu	PERSON
gujaf-209	83	1	abu business school	ORG
gujaf-209	83	2	abu zaria	PERSON
gujaf-209	84	1	nigeria	GPE
gujaf-209	85	1	nigeria	GPE
gujaf-209	86	1	12	CARDINAL
gujaf-209	86	2	the nigerian stock exchange	ORG
gujaf-209	86	3	ten	CARDINAL
gujaf-209	86	4	2011	DATE
gujaf-209	86	5	2020	DATE
gujaf-209	87	1	14.2	CARDINAL
gujaf-209	92	1	mailto:usmanhassan75@gmail.com	ORG
gujaf-209	92	2	gusau journal of accounting	ORG
gujaf-209	92	3	4	CARDINAL
gujaf-209	92	4	1, april	DATE
gujaf-209	92	5	2023 97 1	DATE
gujaf-209	93	1	2022	CARDINAL
gujaf-209	93	2	mia	ORG
gujaf-209	93	3	2022	CARDINAL
gujaf-209	94	1	chen	PERSON
gujaf-209	94	2	2022	CARDINAL
gujaf-209	94	3	mohammad	PERSON
gujaf-209	94	4	2022	DATE
gujaf-209	94	5	tian	NORP
gujaf-209	94	6	2023	CARDINAL
gujaf-209	94	7	islam	ORG
gujaf-209	94	8	2023	CARDINAL
gujaf-209	94	9	uddin, & ahmed	ORG
gujaf-209	94	10	2019	DATE
gujaf-209	95	1	between 2005 and	DATE
gujaf-209	95	2	2018	DATE
gujaf-209	96	1	the united states of america	GPE
gujaf-209	96	2	germany	GPE
gujaf-209	96	3	france	GPE
gujaf-209	96	4	united kingdom	GPE
gujaf-209	96	5	china	GPE
gujaf-209	96	6	south africa	GPE
gujaf-209	96	7	lee	PERSON
gujaf-209	96	8	wang, thinh, & xu	ORG
gujaf-209	96	9	2022	CARDINAL
gujaf-209	96	10	kozak & wierzbowska	ORG
gujaf-209	96	11	2022	CARDINAL
gujaf-209	96	12	kanga	GPE
gujaf-209	96	13	2021	DATE
gujaf-209	98	1	the united states federal reserve bank	GPE
gujaf-209	98	2	annual	DATE
gujaf-209	98	3	$100 million	MONEY
gujaf-209	98	4	mccord & prescott	ORG
gujaf-209	98	5	2014	DATE
gujaf-209	98	6	$9.7 trillion	MONEY
gujaf-209	98	7	october 2009	DATE
gujaf-209	98	8	wong	GPE
gujaf-209	98	9	2009	DATE
gujaf-209	99	1	the united kingdom	GPE
gujaf-209	99	2	european	NORP
gujaf-209	99	3	about $2 trillion	MONEY
gujaf-209	99	4	mizen	ORG
gujaf-209	99	5	2008	DATE
gujaf-209	100	1	thorhallsson & kirby	ORG
gujaf-209	100	2	2012	DATE
gujaf-209	101	1	nigerian	NORP
gujaf-209	101	2	2005	DATE
gujaf-209	101	3	skye bank of nigeria plc	ORG
gujaf-209	101	4	diamond bank plc	ORG
gujaf-209	101	5	2018	DATE
gujaf-209	101	6	2019	DATE
gujaf-209	101	7	2021	CARDINAL
gujaf-209	101	8	2004	DATE
gujaf-209	102	1	tuna & almahadin	ORG
gujaf-209	102	2	2021	CARDINAL
gujaf-209	105	1	nigerian	NORP
gujaf-209	105	2	gusau journal of accounting	ORG
gujaf-209	105	3	4	CARDINAL
gujaf-209	105	4	1, april	DATE
gujaf-209	105	5	2023 98	DATE
gujaf-209	106	1	2017	CARDINAL
gujaf-209	106	2	2.42%	PERCENT
gujaf-209	106	3	8.60%	PERCENT
gujaf-209	106	4	6.18%	PERCENT
gujaf-209	106	5	2016	DATE
gujaf-209	107	1	2018	DATE
gujaf-209	107	2	27	CARDINAL
gujaf-209	107	3	8.65%	PERCENT
gujaf-209	108	1	0.05%	PERCENT
gujaf-209	108	2	8.19%	PERCENT
gujaf-209	108	3	2019	DATE
gujaf-209	108	4	2018	DATE
gujaf-209	109	1	0.52%	PERCENT
gujaf-209	109	2	2.89%	PERCENT
gujaf-209	109	3	17.39%	PERCENT
gujaf-209	109	4	30.18%	PERCENT
gujaf-209	109	5	2017	DATE
gujaf-209	109	6	16.87%	PERCENT
gujaf-209	109	7	27.29%	PERCENT
gujaf-209	109	8	2016	DATE
gujaf-209	110	1	55	CARDINAL
gujaf-209	110	2	17.0%	PERCENT
gujaf-209	110	3	50	CARDINAL
gujaf-209	110	4	31.15%	PERCENT
gujaf-209	110	5	2018	DATE
gujaf-209	111	1	1.10%	PERCENT
gujaf-209	111	2	15.07%	PERCENT
gujaf-209	111	3	2019	DATE
gujaf-209	111	4	0.04%	PERCENT
gujaf-209	111	5	30.56%	PERCENT
gujaf-209	111	6	2019	DATE
gujaf-209	111	7	cbn	ORG
gujaf-209	111	8	2017	DATE
gujaf-209	111	9	2018	DATE
gujaf-209	111	10	2019	DATE
gujaf-209	112	1	nim	ORG
gujaf-209	115	1	cbn	ORG
gujaf-209	115	2	30%	PERCENT
gujaf-209	115	3	2018	DATE
gujaf-209	115	4	2019	DATE
gujaf-209	116	1	35%	PERCENT
gujaf-209	116	2	2020	DATE
gujaf-209	116	3	cbn	ORG
gujaf-209	116	4	2018	DATE
gujaf-209	116	5	2019	DATE
gujaf-209	116	6	2020	DATE
gujaf-209	118	1	utomo & anggono	ORG
gujaf-209	118	2	2020	DATE
gujaf-209	118	3	2020	DATE
gujaf-209	118	4	rahman	PERSON
gujaf-209	118	5	yousaf & tabassum	ORG
gujaf-209	118	6	2020	DATE
gujaf-209	119	1	sharif	ORG
gujaf-209	119	2	sabir-jaf	ORG
gujaf-209	119	3	al-kake	PERSON
gujaf-209	119	4	2021	DATE
gujaf-209	119	5	2021	DATE
gujaf-209	119	6	schumacher & mcdonald	ORG
gujaf-209	119	7	2014	DATE
gujaf-209	120	1	social sciences research	ORG
gujaf-209	120	2	& kenny	PERSON
gujaf-209	120	3	1986	DATE
gujaf-209	121	1	kenny	PERSON
gujaf-209	122	1	4	CARDINAL
gujaf-209	122	2	1, april	DATE
gujaf-209	122	3	2023 99	DATE
gujaf-209	122	4	memon et al.	GPE
gujaf-209	122	5	2019	DATE
gujaf-209	122	6	edwards, & bradley	ORG
gujaf-209	122	7	2017	DATE
gujaf-209	122	8	andersson	GPE
gujaf-209	122	9	cuervo-cazurra	ORG
gujaf-209	122	10	& nielsen	ORG
gujaf-209	122	11	2014	DATE
gujaf-209	123	1	nigeria	GPE
gujaf-209	124	1	alex & ngaba	ORG
gujaf-209	124	2	2018	DATE
gujaf-209	125	1	chowdhury	PERSON
gujaf-209	125	2	2015	DATE
gujaf-209	126	1	1984	DATE
gujaf-209	128	1	2023	CARDINAL
gujaf-209	128	2	bin omar	PERSON
gujaf-209	128	3	2017	DATE
gujaf-209	128	4	ben jedidia	PERSON
gujaf-209	128	5	2016	DATE
gujaf-209	130	1	nigeria	GPE
gujaf-209	131	1	nigeria	GPE
gujaf-209	133	1	gusau journal of accounting	ORG
gujaf-209	133	2	4	CARDINAL
gujaf-209	133	3	1, april	DATE
gujaf-209	133	4	2023 100	CARDINAL
gujaf-209	136	1	2	CARDINAL
gujaf-209	136	2	eltinay & masri	ORG
gujaf-209	136	3	2014	DATE
gujaf-209	137	1	roe	LAW
gujaf-209	138	1	2022	CARDINAL
gujaf-209	140	1	van binsbergen	PERSON
gujaf-209	140	2	2022	CARDINAL
gujaf-209	142	1	chen	PERSON
gujaf-209	142	2	goldstein	PERSON
gujaf-209	142	3	huang	PERSON
gujaf-209	142	4	2022	CARDINAL
gujaf-209	143	1	wang	PERSON
gujaf-209	143	2	zhao	PERSON
gujaf-209	143	3	li	PERSON
gujaf-209	143	4	2022	CARDINAL
gujaf-209	145	1	jaffar	PERSON
gujaf-209	145	2	2022	CARDINAL
gujaf-209	147	1	li	PERSON
gujaf-209	147	2	lin	PERSON
gujaf-209	147	3	luo	PERSON
gujaf-209	147	4	2022	CARDINAL
gujaf-209	148	1	2022	CARDINAL
gujaf-209	149	1	ahmad	PERSON
gujaf-209	149	2	2022	CARDINAL
gujaf-209	150	1	ldr	ORG
gujaf-209	151	1	gupta	PERSON
gujaf-209	151	2	2020	DATE
gujaf-209	151	3	4	CARDINAL
gujaf-209	151	4	1, april	DATE
gujaf-209	151	5	2023 101	CARDINAL
gujaf-209	151	6	146	CARDINAL
gujaf-209	151	7	india	GPE
gujaf-209	151	8	1998-99 to 2015-2016	DATE
gujaf-209	152	1	rahman	PERSON
gujaf-209	152	2	2020	DATE
gujaf-209	152	3	41	CARDINAL
gujaf-209	152	4	indonesia	GPE
gujaf-209	153	1	khan	GPE
gujaf-209	153	2	khan	GPE
gujaf-209	153	3	2021	CARDINAL
gujaf-209	153	4	2009	DATE
gujaf-209	153	5	2018	DATE
gujaf-209	153	6	10	CARDINAL
gujaf-209	153	7	pakistan	GPE
gujaf-209	153	8	9	CARDINAL
gujaf-209	153	9	india	GPE
gujaf-209	154	1	katusiime	PERSON
gujaf-209	154	2	2021	CARDINAL
gujaf-209	154	3	covid-19	PRODUCT
gujaf-209	154	4	uganda	GPE
gujaf-209	154	5	2000	DATE
gujaf-209	154	6	2021	CARDINAL
gujaf-209	155	1	abrar	PERSON
gujaf-209	155	2	2019	DATE
gujaf-209	155	3	382	CARDINAL
gujaf-209	155	4	5	CARDINAL
gujaf-209	155	5	70	CARDINAL
gujaf-209	155	6	six	CARDINAL
gujaf-209	155	7	2006 to 2012	DATE
gujaf-209	156	1	awoyemi	PERSON
gujaf-209	156	2	jabar	PERSON
gujaf-209	156	3	2014	DATE
gujaf-209	156	4	cbn	ORG
gujaf-209	156	5	nigeria	GPE
gujaf-209	157	1	2021	CARDINAL
gujaf-209	157	2	171	CARDINAL
gujaf-209	157	3	nine	CARDINAL
gujaf-209	157	4	southeast asia	LOC
gujaf-209	157	5	2004	DATE
gujaf-209	157	6	2016	DATE
gujaf-209	158	1	yahya	PERSON
gujaf-209	158	2	salsabila	PERSON
gujaf-209	158	3	2021	CARDINAL
gujaf-209	158	4	npls	NORP
gujaf-209	158	5	41	CARDINAL
gujaf-209	158	6	indonesia	GPE
gujaf-209	158	7	between 2015 and 2019	CARDINAL
gujaf-209	159	1	saleh	PERSON
gujaf-209	159	2	2021	CARDINAL
gujaf-209	159	3	npl	PERSON
gujaf-209	159	4	29	CARDINAL
gujaf-209	159	5	bandung city	GPE
gujaf-209	159	6	indonesia	GPE
gujaf-209	159	7	2014	DATE
gujaf-209	159	8	2019	DATE
gujaf-209	160	1	2018	DATE
gujaf-209	160	2	bopo	GPE
gujaf-209	160	3	npl	PERSON
gujaf-209	160	4	56	CARDINAL
gujaf-209	160	5	indonesia	GPE
gujaf-209	161	1	anggari	ORG
gujaf-209	161	2	dana	PERSON
gujaf-209	161	3	2020	DATE
gujaf-209	161	4	third	ORDINAL
gujaf-209	161	5	gusau journal of accounting	ORG
gujaf-209	161	6	4	CARDINAL
gujaf-209	161	7	1, april	DATE
gujaf-209	161	8	2023 102	CARDINAL
gujaf-209	161	9	44	CARDINAL
gujaf-209	161	10	indonesia	GPE
gujaf-209	161	11	2016 to 2018	DATE
gujaf-209	162	1	lau	PERSON
gujaf-209	162	2	lu	PERSON
gujaf-209	162	3	2019	DATE
gujaf-209	162	4	china	GPE
gujaf-209	162	5	2003	DATE
gujaf-209	162	6	2017	DATE
gujaf-209	163	1	ibrahim	PERSON
gujaf-209	163	2	2020	DATE
gujaf-209	163	3	37	CARDINAL
gujaf-209	163	4	islamic	NORP
gujaf-209	163	5	malaysia	GPE
gujaf-209	163	6	1997 to 1998	DATE
gujaf-209	164	1	2021	CARDINAL
gujaf-209	164	2	10	CARDINAL
gujaf-209	164	3	kuwaiti	NORP
gujaf-209	164	4	2008	DATE
gujaf-209	164	5	2018	DATE
gujaf-209	165	1	gupta	ORG
gujaf-209	165	2	2020	DATE
gujaf-209	165	3	indian	NORP
gujaf-209	166	1	huong et al	PERSON
gujaf-209	166	2	2021	CARDINAL
gujaf-209	166	3	asia	LOC
gujaf-209	167	1	2021	CARDINAL
gujaf-209	167	2	12	CARDINAL
gujaf-209	167	3	saudi arabian	NORP
gujaf-209	167	4	2011 to 2013	DATE
gujaf-209	168	1	2020	DATE
gujaf-209	168	2	34	CARDINAL
gujaf-209	168	3	india	GPE
gujaf-209	170	1	european	NORP
gujaf-209	170	2	asian	NORP
gujaf-209	170	3	nigeria	GPE
gujaf-209	171	1	nigeria	GPE
gujaf-209	172	1	nigeria	GPE
gujaf-209	173	1	gusau journal of accounting	ORG
gujaf-209	173	2	4	CARDINAL
gujaf-209	173	3	1, april	DATE
gujaf-209	173	4	2023 103	CARDINAL
gujaf-209	173	5	nigeria	GPE
gujaf-209	174	1	nigeria	GPE
gujaf-209	175	1	h05: bank	ORG
gujaf-209	175	2	nigeria	GPE
gujaf-209	176	1	h06: bank	ORG
gujaf-209	176	2	nigeria	GPE
gujaf-209	177	1	3	CARDINAL
gujaf-209	177	2	pervez	GPE
gujaf-209	177	3	kjell	PERSON
gujaf-209	177	4	roger	PERSON
gujaf-209	177	5	2020	DATE
gujaf-209	178	1	13	CARDINAL
gujaf-209	178	2	the nigerian stock exchange	ORG
gujaf-209	178	3	31st	ORDINAL
gujaf-209	178	4	2020	DATE
gujaf-209	179	1	one	CARDINAL
gujaf-209	179	2	jaiz bank of nigeria plc	ORG
gujaf-209	180	1	12	CARDINAL
gujaf-209	182	1	10	CARDINAL
gujaf-209	182	2	2011	DATE
gujaf-209	182	3	2020	DATE
gujaf-209	182	4	120	CARDINAL
gujaf-209	183	1	the year 2011	DATE
gujaf-209	183	2	2007	DATE
gujaf-209	183	3	cbn	ORG
gujaf-209	183	4	2011	DATE
gujaf-209	183	5	2020	DATE
gujaf-209	183	6	the closest year	DATE
gujaf-209	184	1	annual	DATE
gujaf-209	185	1	14.2	CARDINAL
gujaf-209	186	1	1	CARDINAL
gujaf-209	186	2	bsz ×	ORG
gujaf-209	186	3	2	CARDINAL
gujaf-209	186	4	4	CARDINAL
gujaf-209	186	5	1, april	DATE
gujaf-209	186	6	2023 104	CARDINAL
gujaf-209	186	7	lnr	ORG
gujaf-209	186	8	bsz = bank	ORG
gujaf-209	186	9	gdr	GPE
gujaf-209	186	10	3.1	CARDINAL
gujaf-209	186	11	3.1	CARDINAL
gujaf-209	187	1	dewi et al	PERSON
gujaf-209	187	2	2021	CARDINAL
gujaf-209	187	3	bfs	ORG
gujaf-209	187	4	2021	CARDINAL
gujaf-209	187	5	lnr	ORG
gujaf-209	187	6	rahman et al	PERSON
gujaf-209	188	1	2018	DATE
gujaf-209	190	1	2021	CARDINAL
gujaf-209	191	1	bfs	ORG
gujaf-209	191	2	2012	DATE
gujaf-209	193	1	wd	ORG
gujaf-209	194	1	sufian & habibullah	ORG
gujaf-209	194	2	2009	DATE
gujaf-209	195	1	wd	GPE
gujaf-209	195	2	2022	CARDINAL
gujaf-209	195	3	2023	CARDINAL
gujaf-209	195	4	bfs	ORG
gujaf-209	196	1	4	CARDINAL
gujaf-209	196	2	4	CARDINAL
gujaf-209	196	3	1, april	DATE
gujaf-209	196	4	2023 105	CARDINAL
gujaf-209	196	5	4.1	CARDINAL
gujaf-209	198	1	max roe	PERSON
gujaf-209	198	2	0.326	CARDINAL
gujaf-209	198	3	120	CARDINAL
gujaf-209	198	4	lnr	ORG
gujaf-209	198	5	120	CARDINAL
gujaf-209	198	6	120	CARDINAL
gujaf-209	198	7	gdr	GPE
gujaf-209	198	8	120	CARDINAL
gujaf-209	198	9	0.067	CARDINAL
gujaf-209	198	10	120	CARDINAL
gujaf-209	198	11	0.118 0.027 0.081	QUANTITY
gujaf-209	198	12	lnr	ORG
gujaf-209	198	13	gdr	GPE
gujaf-209	198	14	4.1	CARDINAL
gujaf-209	198	15	120	CARDINAL
gujaf-209	199	1	0.076	DATE
gujaf-209	199	2	0.326	CARDINAL
gujaf-209	199	3	0.021	CARDINAL
gujaf-209	200	1	7.6%	PERCENT
gujaf-209	201	1	0.054	CARDINAL
gujaf-209	201	2	5.4%	PERCENT
gujaf-209	201	3	0.012	CARDINAL
gujaf-209	201	4	1.2%	PERCENT
gujaf-209	201	5	0.120 or 12%	PERCENT
gujaf-209	201	6	0.021	CARDINAL
gujaf-209	201	7	2.1%	PERCENT
gujaf-209	202	1	lnr	PERSON
gujaf-209	202	2	0.168	CARDINAL
gujaf-209	202	3	16.8%	PERCENT
gujaf-209	202	4	0.047	CARDINAL
gujaf-209	202	5	4.7%	PERCENT
gujaf-209	202	6	5.712	CARDINAL
gujaf-209	202	7	571%	PERCENT
gujaf-209	202	8	0.513	CARDINAL
gujaf-209	202	9	51.3%	PERCENT
gujaf-209	203	1	16.8%	PERCENT
gujaf-209	203	2	5.4%	PERCENT
gujaf-209	203	3	11.4%	PERCENT
gujaf-209	204	1	5.712 or 571.2%	PERCENT
gujaf-209	205	1	maddala	GPE
gujaf-209	205	2	1992	DATE
gujaf-209	206	1	winsor	GPE
gujaf-209	206	2	1946	DATE
gujaf-209	208	1	two	CARDINAL
gujaf-209	209	1	4.1	CARDINAL
gujaf-209	209	2	0.643	CARDINAL
gujaf-209	209	3	64.3%	PERCENT
gujaf-209	209	4	0.030 or 3%	PERCENT
gujaf-209	209	5	0.992	CARDINAL
gujaf-209	209	6	99.2%	PERCENT
gujaf-209	209	7	0.172	CARDINAL
gujaf-209	210	1	gdr	GPE
gujaf-209	210	2	0.027 or 2.7%	PERCENT
gujaf-209	210	3	1.8%	PERCENT
gujaf-209	210	4	0.067	CARDINAL
gujaf-209	210	5	6.7%	PERCENT
gujaf-209	210	6	0.029	CARDINAL
gujaf-209	211	1	1.8%	PERCENT
gujaf-209	211	2	6.7%	PERCENT
gujaf-209	212	1	0.118	CARDINAL
gujaf-209	212	2	11.8%	PERCENT
gujaf-209	212	3	0.081	CARDINAL
gujaf-209	212	4	8.1%	PERCENT
gujaf-209	212	5	0.162	CARDINAL
gujaf-209	212	6	16.2%	PERCENT
gujaf-209	212	7	0.027	CARDINAL
gujaf-209	213	1	bsz	ORG
gujaf-209	213	2	gusau journal of accounting	ORG
gujaf-209	213	3	4	CARDINAL
gujaf-209	213	4	1, april	DATE
gujaf-209	213	5	2023 106	DATE
gujaf-209	214	1	1869.91 billion	CARDINAL
gujaf-209	214	2	156.51 billion	MONEY
gujaf-209	214	3	7624.98 billion	CARDINAL
gujaf-209	214	4	1528.34	CARDINAL
gujaf-209	215	1	4.2	CARDINAL
gujaf-209	215	2	roe dpr lnr ldr	PERSON
gujaf-209	215	3	bsz gdr inf	PERSON
gujaf-209	215	4	roe 1.000 dpr -0.268***	LAW
gujaf-209	215	5	1.000	CARDINAL
gujaf-209	215	6	0.003	CARDINAL
gujaf-209	215	7	lnr	ORG
gujaf-209	215	8	0.270	CARDINAL
gujaf-209	215	9	1.000	CARDINAL
gujaf-209	215	10	0.858	CARDINAL
gujaf-209	215	11	0.003	CARDINAL
gujaf-209	215	12	0.152	CARDINAL
gujaf-209	215	13	0.205	CARDINAL
gujaf-209	215	14	1.000	CARDINAL
gujaf-209	215	15	0.024	CARDINAL
gujaf-209	217	1	0.241	CARDINAL
gujaf-209	217	2	1.000	CARDINAL
gujaf-209	217	3	0.005	CARDINAL
gujaf-209	217	4	0.008	CARDINAL
gujaf-209	217	5	gdr	GPE
gujaf-209	217	6	1.000	CARDINAL
gujaf-209	217	7	0.283	CARDINAL
gujaf-209	217	8	0.759	CARDINAL
gujaf-209	217	9	0.663	CARDINAL
gujaf-209	217	10	0.225	CARDINAL
gujaf-209	217	11	0.014	CARDINAL
gujaf-209	217	12	0.019	CARDINAL
gujaf-209	217	13	0.107	CARDINAL
gujaf-209	217	14	1.000	CARDINAL
gujaf-209	217	15	0.137	CARDINAL
gujaf-209	217	16	0.091	CARDINAL
gujaf-209	217	17	0.247	CARDINAL
gujaf-209	217	18	0.223	CARDINAL
gujaf-209	217	19	lnr	ORG
gujaf-209	217	20	gdr	GPE
gujaf-209	217	21	bsz = bank	ORG
gujaf-209	217	22	1%	PERCENT
gujaf-209	218	1	5%	PERCENT
gujaf-209	218	2	10%	PERCENT
gujaf-209	219	1	4.3	CARDINAL
gujaf-209	220	1	1%	PERCENT
gujaf-209	221	1	lnr	GPE
gujaf-209	221	2	gdr	GPE
gujaf-209	221	3	0.858	CARDINAL
gujaf-209	221	4	0.283	CARDINAL
gujaf-209	223	1	bsz	PERSON
gujaf-209	223	2	0.351	CARDINAL
gujaf-209	223	3	1%	PERCENT
gujaf-209	225	1	cohen	PERSON
gujaf-209	225	2	lea	PERSON
gujaf-209	225	3	2003	DATE
gujaf-209	226	1	4.2	CARDINAL
gujaf-209	226	2	gusau journal of accounting	ORG
gujaf-209	226	3	4	CARDINAL
gujaf-209	226	4	1, april	DATE
gujaf-209	226	5	2023 107	CARDINAL
gujaf-209	226	6	anderson, tatham & black	ORG
gujaf-209	226	7	1995	DATE
gujaf-209	226	8	ringle, wende & becker	ORG
gujaf-209	226	9	2015	DATE
gujaf-209	227	1	4.3	CARDINAL
gujaf-209	227	2	2.74	CARDINAL
gujaf-209	228	1	gdr	GPE
gujaf-209	228	2	2.71	CARDINAL
gujaf-209	228	3	1.64	CARDINAL
gujaf-209	228	4	1.55	CARDINAL
gujaf-209	228	5	1.49	CARDINAL
gujaf-209	228	6	lnr	PERSON
gujaf-209	228	7	1.39	CARDINAL
gujaf-209	228	8	1.92	CARDINAL
gujaf-209	228	9	4.3	CARDINAL
gujaf-209	228	10	10	CARDINAL
gujaf-209	229	1	1.39	CARDINAL
gujaf-209	229	2	2.74	CARDINAL
gujaf-209	229	3	1.92	CARDINAL
gujaf-209	230	1	1995	DATE
gujaf-209	230	2	10	CARDINAL
gujaf-209	232	1	4.4	CARDINAL
gujaf-209	232	2	ols fe	ORG
gujaf-209	232	3	coef	GPE
gujaf-209	233	1	t value coef	ORG
gujaf-209	234	1	t value coef	ORG
gujaf-209	235	1	coef	PERSON
gujaf-209	236	1	1.620	MONEY
gujaf-209	236	2	0.144 1.550 0.160 2.040 0.160	MONEY
gujaf-209	236	3	2.100	CARDINAL
gujaf-209	236	4	1.490	MONEY
gujaf-209	236	5	1.550 0.526 2.180 0.526	MONEY
gujaf-209	237	1	0.103 2.550 0.106	MONEY
gujaf-209	237	2	0.103 2.090 0.103 2.150	MONEY
gujaf-209	237	3	gdr	GPE
gujaf-209	237	4	0.2555	CARDINAL
gujaf-209	237	5	353.66	CARDINAL
gujaf-209	237	6	10642.07	CARDINAL
gujaf-209	237	7	2.80	CARDINAL
gujaf-209	237	8	120	CARDINAL
gujaf-209	237	9	0.014 0.258 0.000	MONEY
gujaf-209	237	10	120	CARDINAL
gujaf-209	237	11	120	CARDINAL
gujaf-209	237	12	lnr = loan	PERSON
gujaf-209	237	13	bsz = bank	ORG
gujaf-209	237	14	gdr	GPE
gujaf-209	237	15	generalized least square	QUANTITY
gujaf-209	237	16	hauman	PERSON
gujaf-209	237	17	10%	PERCENT
gujaf-209	238	1	5%	PERCENT
gujaf-209	238	2	1%	PERCENT
gujaf-209	239	1	gusau journal of accounting	ORG
gujaf-209	239	2	4	CARDINAL
gujaf-209	239	3	1, april	DATE
gujaf-209	239	4	2023 108	CARDINAL
gujaf-209	239	5	4.4	CARDINAL
gujaf-209	240	1	first	ORDINAL
gujaf-209	241	1	1978	DATE
gujaf-209	241	2	fe	ORG
gujaf-209	243	1	4.4	CARDINAL
gujaf-209	243	2	0.9985	CARDINAL
gujaf-209	245	1	ols	ORG
gujaf-209	245	2	lagrange	GPE
gujaf-209	247	1	0.2555 p	MONEY
gujaf-209	251	1	1%	PERCENT
gujaf-209	251	2	0.0000	CARDINAL
gujaf-209	251	3	353.66	CARDINAL
gujaf-209	254	1	two	CARDINAL
gujaf-209	254	2	lnr	PERSON
gujaf-209	254	3	ldr	ORG
gujaf-209	254	4	0.107	CARDINAL
gujaf-209	254	5	0.139	CARDINAL
gujaf-209	254	6	10%	PERCENT
gujaf-209	254	7	0.085	CARDINAL
gujaf-209	255	1	beck	GPE
gujaf-209	255	2	katz	PERSON
gujaf-209	255	3	1995	DATE
gujaf-209	259	1	4.4	CARDINAL
gujaf-209	259	2	5%	PERCENT
gujaf-209	259	3	0.014	CARDINAL
gujaf-209	260	1	lnr	PERSON
gujaf-209	260	2	0.160	CARDINAL
gujaf-209	260	3	5%	PERCENT
gujaf-209	260	4	0.035	CARDINAL
gujaf-209	261	1	0.526	CARDINAL
gujaf-209	261	2	5%	PERCENT
gujaf-209	261	3	0.025	CARDINAL
gujaf-209	262	1	gusau journal of accounting	ORG
gujaf-209	262	2	4	CARDINAL
gujaf-209	262	3	1, april	DATE
gujaf-209	262	4	2023 109	CARDINAL
gujaf-209	262	5	4.5	CARDINAL
gujaf-209	262	6	coef	PERSON
gujaf-209	267	1	95%	PERCENT
gujaf-209	269	1	lnr	PERSON
gujaf-209	269	2	2.127	CARDINAL
gujaf-209	269	3	4.161	CARDINAL
gujaf-209	269	4	4.821	CARDINAL
gujaf-209	269	5	2.820 0.005	CARDINAL
gujaf-209	269	6	1.474	CARDINAL
gujaf-209	269	7	bsz	ORG
gujaf-209	269	8	0.081	CARDINAL
gujaf-209	269	9	0.422	CARDINAL
gujaf-209	269	10	gdr	GPE
gujaf-209	269	11	1.856	CARDINAL
gujaf-209	269	12	1.945	CARDINAL
gujaf-209	269	13	1.951	CARDINAL
gujaf-209	269	14	2.443	CARDINAL
gujaf-209	269	15	8.076	CARDINAL
gujaf-209	269	16	1.970	MONEY
gujaf-209	269	17	4.214	CARDINAL
gujaf-209	269	18	0.418	MONEY
gujaf-209	269	19	0.912	CARDINAL
gujaf-209	269	20	0.243	CARDINAL
gujaf-209	269	21	0.010	CARDINAL
gujaf-209	269	22	1.258	CARDINAL
gujaf-209	269	23	0.792	CARDINAL
gujaf-209	269	24	2.132	CARDINAL
gujaf-209	269	25	0.3048	CARDINAL
gujaf-209	269	26	52.61	CARDINAL
gujaf-209	269	27	120	CARDINAL
gujaf-209	269	28	2023	CARDINAL
gujaf-209	271	1	4.5	CARDINAL
gujaf-209	271	2	bsz	ORG
gujaf-209	271	3	8.076	CARDINAL
gujaf-209	271	4	1%	PERCENT
gujaf-209	272	1	bsz	PERSON
gujaf-209	272	2	lnr	PERSON
gujaf-209	272	3	0.093	CARDINAL
gujaf-209	272	4	0.825	CARDINAL
gujaf-209	273	1	bsz	PERSON
gujaf-209	273	2	5%	PERCENT
gujaf-209	273	3	0.010	CARDINAL
gujaf-209	274	1	4.6	CARDINAL
gujaf-209	274	2	coef	PERSON
gujaf-209	275	1	h01 dpr ->	PERSON
gujaf-209	275	2	2.450	CARDINAL
gujaf-209	275	3	0.014	CARDINAL
gujaf-209	275	4	ho2 lnr ->	PERSON
gujaf-209	275	5	2.100 0.160	CARDINAL
gujaf-209	275	6	0.035	CARDINAL
gujaf-209	275	7	2.240 0.526	QUANTITY
gujaf-209	275	8	0.025	CARDINAL
gujaf-209	275	9	4.100	CARDINAL
gujaf-209	275	10	2.580	CARDINAL
gujaf-209	275	11	0.010	CARDINAL
gujaf-209	275	12	2023	CARDINAL
gujaf-209	275	13	4	CARDINAL
gujaf-209	275	14	1, april	DATE
gujaf-209	275	15	2023	CARDINAL
gujaf-209	275	16	4.6	CARDINAL
gujaf-209	275	17	roe	PRODUCT
gujaf-209	275	18	5%	PERCENT
gujaf-209	276	1	lnr	PERSON
gujaf-209	276	2	roe	PRODUCT
gujaf-209	276	3	5%	PERCENT
gujaf-209	277	1	roe	PRODUCT
gujaf-209	277	2	5%	PERCENT
gujaf-209	278	1	1%	PERCENT
gujaf-209	279	1	lnr	PERSON
gujaf-209	279	2	roe	PRODUCT
gujaf-209	279	3	0.093	CARDINAL
gujaf-209	280	1	roe	PRODUCT
gujaf-209	280	2	5%	PERCENT
gujaf-209	281	1	4.4	CARDINAL
gujaf-209	281	2	5%	PERCENT
gujaf-209	282	1	5%	PERCENT
gujaf-209	283	1	4.1	CARDINAL
gujaf-209	283	2	16.8%	PERCENT
gujaf-209	283	3	5.4%	PERCENT
gujaf-209	283	4	11.4%	PERCENT
gujaf-209	284	1	2022	CARDINAL
gujaf-209	284	2	bala	PERSON
gujaf-209	284	3	godiya	ORG
gujaf-209	284	4	2022	CARDINAL
gujaf-209	284	5	2020	DATE
gujaf-209	284	6	caliskan & lecuna	ORG
gujaf-209	284	7	2020	DATE
gujaf-209	285	1	4.6	CARDINAL
gujaf-209	285	2	5%	PERCENT
gujaf-209	287	1	2020	DATE
gujaf-209	287	2	2019	DATE
gujaf-209	289	1	4.5	CARDINAL
gujaf-209	289	2	5%	PERCENT
gujaf-209	290	1	gusau journal of accounting	ORG
gujaf-209	290	2	4	CARDINAL
gujaf-209	290	3	1, april	DATE
gujaf-209	290	4	2023	CARDINAL
gujaf-209	291	1	8.076	CARDINAL
gujaf-209	292	1	1984	DATE
gujaf-209	293	1	gupta	GPE
gujaf-209	293	2	2020	DATE
gujaf-209	293	3	huong et al	PERSON
gujaf-209	293	4	2021	CARDINAL
gujaf-209	294	1	4.5	CARDINAL
gujaf-209	294	2	5%	PERCENT
gujaf-209	296	1	2021	CARDINAL
gujaf-209	298	1	nigeria	LOC
gujaf-209	299	1	5	CARDINAL
gujaf-209	299	2	loanto	GPE
gujaf-209	304	1	gusau journal of accounting	ORG
gujaf-209	304	2	4	CARDINAL
gujaf-209	304	3	1, april	DATE
gujaf-209	304	4	2023 112	CARDINAL
gujaf-209	306	1	abrar, a.	ORG
gujaf-209	306	2	2019	DATE
gujaf-209	308	1	business & management	ORG
gujaf-209	308	2	6(1	CARDINAL
gujaf-209	308	3	1540072	DATE
gujaf-209	309	1	edwards	PERSON
gujaf-209	309	2	j. r., & bradley	PERSON
gujaf-209	309	3	k. j.	PERSON
gujaf-209	309	4	2017	CARDINAL
gujaf-209	311	1	665	CARDINAL
gujaf-209	312	1	10.1177/1094428115627498	CARDINAL
gujaf-209	312	2	f.	PERSON
gujaf-209	312	3	2021	CARDINAL
gujaf-209	313	1	bangladesh	GPE
gujaf-209	314	1	european journal of business and management research	ORG
gujaf-209	314	2	6(1	CARDINAL
gujaf-209	314	3	164	CARDINAL
gujaf-209	315	1	m. s.	PERSON
gujaf-209	315	2	m. s.	PERSON
gujaf-209	315	3	2021	CARDINAL
gujaf-209	316	1	kuwaiti banks	ORG
gujaf-209	317	1	journal of insurance and financial management	ORG
gujaf-209	317	2	4(3	CARDINAL
gujaf-209	317	3	11	CARDINAL
gujaf-209	318	1	1	CARDINAL
gujaf-209	318	2	a. t.	PERSON
gujaf-209	318	3	2017	CARDINAL
gujaf-209	319	1	islamic	NORP
gujaf-209	320	1	international journal of islamic	ORG
gujaf-209	320	2	10(3	CARDINAL
gujaf-209	321	1	331-350	CARDINAL
gujaf-209	322	1	h. m.	PERSON
gujaf-209	322	2	hamawandy	PERSON
gujaf-209	322	3	n. m.	PERSON
gujaf-209	322	4	sharif	ORG
gujaf-209	322	5	r. j. m.	PERSON
gujaf-209	322	6	sabir-jaf	ORG
gujaf-209	322	7	r. a. & alkake	ORG
gujaf-209	322	8	f.	PERSON
gujaf-209	322	9	2021	CARDINAL
gujaf-209	323	1	jordanian	NORP
gujaf-209	324	1	27(1	CARDINAL
gujaf-209	324	2	1962-1978	DATE
gujaf-209	325	1	alex	PERSON
gujaf-209	325	2	m. k.	PERSON
gujaf-209	325	3	2018	DATE
gujaf-209	326	1	kenya	GPE
gujaf-209	327	1	3(1	CARDINAL
gujaf-209	327	2	175	CARDINAL
gujaf-209	328	1	cuervo-cazurra	ORG
gujaf-209	328	2	a., & nielsen	ORG
gujaf-209	328	3	b.	PERSON
gujaf-209	328	4	2014	DATE
gujaf-209	330	1	journal https://doi.org/10.1080/23311975.2018.1540072 gusau journal of accounting	ORG
gujaf-209	330	2	4	CARDINAL
gujaf-209	330	3	1, april	DATE
gujaf-209	330	4	2023 113	CARDINAL
gujaf-209	330	5	1063-1071	CARDINAL
gujaf-209	331	1	https://doi.org/10.1057/jibs.2014.50 anggari	PERSON
gujaf-209	331	2	n. l. s.	PERSON
gujaf-209	331	3	i. m.	PERSON
gujaf-209	331	4	2020	DATE
gujaf-209	332	1	third	ORDINAL
gujaf-209	333	1	american journal of humanities	ORG
gujaf-209	333	2	social sciences	ORG
gujaf-209	333	3	4(12	CARDINAL
gujaf-209	333	4	334	CARDINAL
gujaf-209	334	1	s.	PERSON
gujaf-209	334	2	2013, march 24th	DATE
gujaf-209	337	1	r.	NORP
gujaf-209	337	2	a., & youssef	ORG
gujaf-209	337	3	2021	CARDINAL
gujaf-209	339	1	eastern european economics	ORG
gujaf-209	339	2	103	CARDINAL
gujaf-209	340	1	b. o.	PERSON
gujaf-209	340	2	a. a.	PERSON
gujaf-209	340	3	2014	DATE
gujaf-209	341	1	nigeria	GPE
gujaf-209	342	1	european journal of business and management	ORG
gujaf-209	342	2	6(12	CARDINAL
gujaf-209	342	3	131	CARDINAL
gujaf-209	342	4	godiya	ORG
gujaf-209	342	5	i.	PERSON
gujaf-209	342	6	n. b.	PERSON
gujaf-209	342	7	2022	CARDINAL
gujaf-209	343	1	nigeria	GPE
gujaf-209	344	1	6(1	CARDINAL
gujaf-209	344	2	10-23	CARDINAL
gujaf-209	345	1	10.29226	CARDINAL
gujaf-209	345	2	r. m.	PERSON
gujaf-209	345	3	d. a.	PERSON
gujaf-209	345	4	1986	DATE
gujaf-209	347	1	51(6	CARDINAL
gujaf-209	347	2	1173-1182	DATE
gujaf-209	348	1	n. & katz	ORG
gujaf-209	348	2	j. n. (	PERSON
gujaf-209	348	3	1995	DATE
gujaf-209	350	1	american	NORP
gujaf-209	350	2	634-647	CARDINAL
gujaf-209	351	1	2020	DATE
gujaf-209	352	1	indian	NORP
gujaf-209	353	1	indian journal of finance	ORG
gujaf-209	353	2	4(1	CARDINAL
gujaf-209	353	3	33	CARDINAL
gujaf-209	354	1	2020	DATE
gujaf-209	356	1	1(21	CARDINAL
gujaf-209	357	1	https://www.ifo.de/docdl/cesifo-forum-2020-1-brown-negativeinteres-rates-march.pdf cai	PERSON
gujaf-209	357	2	li	PERSON
gujaf-209	357	3	x.	GPE
gujaf-209	357	4	lin	GPE
gujaf-209	357	5	2022	CARDINAL
gujaf-209	359	1	journal of accounting	ORG
gujaf-209	359	2	41(5	CARDINAL
gujaf-209	359	3	106949	DATE
gujaf-209	360	1	gusau journal of accounting	ORG
gujaf-209	360	2	4	CARDINAL
gujaf-209	360	3	1, april	DATE
gujaf-209	360	4	2023 114	CARDINAL
gujaf-209	360	5	m. m. t. & lecuna	PERSON
gujaf-209	360	6	h. k. s.	PERSON
gujaf-209	360	7	2020	DATE
gujaf-209	361	1	turkey	GPE
gujaf-209	362	1	business and economics research journal	ORG
gujaf-209	362	2	11(1	CARDINAL
gujaf-209	362	3	161–167	CARDINAL
gujaf-209	363	1	10.20409	CARDINAL
gujaf-209	363	2	2017	CARDINAL
gujaf-209	364	1	annual	DATE
gujaf-209	364	2	2017	CARDINAL
gujaf-209	365	1	https://www.cbn.gov.ng/out/2018/rsd/cbn%202017%20annual%20 report_web.pdf central bank of nigeria	ORG
gujaf-209	365	2	2018	DATE
gujaf-209	366	1	annual	DATE
gujaf-209	366	2	2018	DATE
gujaf-209	367	1	2019	CARDINAL
gujaf-209	368	1	annual	DATE
gujaf-209	368	2	2019	DATE
gujaf-209	370	1	central bank of nigeria	ORG
gujaf-209	370	2	2019	CARDINAL
gujaf-209	371	1	nigerian	NORP
gujaf-209	372	1	chen, q.	PERSON
gujaf-209	372	2	goldstein	GPE
gujaf-209	372	3	i.	PERSON
gujaf-209	372	4	huang	PERSON
gujaf-209	372	5	r.	PERSON
gujaf-209	372	6	2022	CARDINAL
gujaf-209	374	1	journal of financial economics	ORG
gujaf-209	374	2	146(2	CARDINAL
gujaf-209	374	3	475	CARDINAL
gujaf-209	375	1	https://doi.org/10.1016/j.jfineco.2022.07.009	NORP
gujaf-209	375	2	chen	PERSON
gujaf-209	375	3	x.	GPE
gujaf-209	375	4	2022	CARDINAL
gujaf-209	376	1	chinese	NORP
gujaf-209	377	1	world scientific research journal	ORG
gujaf-209	377	2	8(3	DATE
gujaf-209	377	3	189	CARDINAL
gujaf-209	378	1	10.6911/wsrj.202203_8(3).0024 cohen	MONEY
gujaf-209	378	2	b. h.	PERSON
gujaf-209	378	3	r. b.	PERSON
gujaf-209	378	4	2003	DATE
gujaf-209	380	1	new jersey	GPE
gujaf-209	380	2	john wiley & sons, inc.	ORG
gujaf-209	380	3	may 15th	DATE
gujaf-209	380	4	2021	DATE
gujaf-209	380	5	http://books.google.com/books?hl=en&lr=&id=ki8dl7yuq48c&oi=fnd &	ORG
gujaf-209	380	6	a. g.	PERSON
gujaf-209	380	7	e.	GPE
gujaf-209	380	8	e.	GPE
gujaf-209	380	9	sagala	GPE
gujaf-209	380	10	e. d.	PERSON
gujaf-209	380	11	t. a. l.	PERSON
gujaf-209	380	12	2021	CARDINAL
gujaf-209	381	1	indonesia stock exchange	ORG
gujaf-209	381	2	2015-2019	DATE
gujaf-209	382	1	1(2	CARDINAL
gujaf-209	382	2	1069-1082	DATE
gujaf-209	382	3	december 2nd, 2020	DATE
gujaf-209	382	4	http://www.openjournal.unpam.ac.id/index.php/snh eltinay	PERSON
gujaf-209	382	5	n. b.	PERSON
gujaf-209	382	6	r.	PERSON
gujaf-209	382	7	2014	DATE
gujaf-209	383	1	sudanese	NORP
gujaf-209	384	1	2(3	CARDINAL
gujaf-209	384	2	98	CARDINAL
gujaf-209	385	1	https://doi.org/10.1016/j.jfineco.2022.07.009 gusau journal of accounting	ORG
gujaf-209	385	2	4	CARDINAL
gujaf-209	385	3	1, april	DATE
gujaf-209	385	4	2023 115	CARDINAL
gujaf-209	385	5	j., lau	GPE
gujaf-209	385	6	c. k. m.	PERSON
gujaf-209	385	7	lu	PERSON
gujaf-209	385	8	z.	PERSON
gujaf-209	385	9	2019	CARDINAL
gujaf-209	386	1	china	GPE
gujaf-209	387	1	pacific-basin	LOC
gujaf-209	387	2	56	CARDINAL
gujaf-209	387	3	290	CARDINAL
gujaf-209	388	1	schumacher	PERSON
gujaf-209	388	2	l., & mcdonald	ORG
gujaf-209	388	3	c. a.	PERSON
gujaf-209	388	4	2014	DATE
gujaf-209	389	1	africa	LOC
gujaf-209	391	1	francis	PERSON
gujaf-209	391	2	m. e.	PERSON
gujaf-209	391	3	2013	DATE
gujaf-209	392	1	subsaharan africa	GPE
gujaf-209	393	1	international journal of economics	ORG
gujaf-209	393	2	5(9	CARDINAL
gujaf-209	393	3	134	CARDINAL
gujaf-209	394	1	https://doi.org/10.5539/ijef.v5n9p134 gupta	PERSON
gujaf-209	394	2	n., & mahakud	ORG
gujaf-209	394	3	2020	DATE
gujaf-209	395	1	india	GPE
gujaf-209	396	1	economics & finance	ORG
gujaf-209	396	2	8(1	CARDINAL
gujaf-209	396	3	1808282	DATE
gujaf-209	398	1	2019	DATE
gujaf-209	399	1	vietnam	GPE
gujaf-209	400	1	6(2	CARDINAL
gujaf-209	400	2	79	CARDINAL
gujaf-209	400	3	88	DATE
gujaf-209	401	1	http://www.m.growingscience.com/ac/vol6/ac_2019_24.pdf habtoor	PERSON
gujaf-209	401	2	o. s.	PERSON
gujaf-209	401	3	2021	CARDINAL
gujaf-209	402	1	saudi arabia	GPE
gujaf-209	403	1	the journal of asian finance	ORG
gujaf-209	403	2	1101	CARDINAL
gujaf-209	403	3	1111	DATE
gujaf-209	404	1	j. f. jr.	PERSON
gujaf-209	404	2	anderson	PERSON
gujaf-209	404	3	r. e.	PERSON
gujaf-209	404	4	tatham	GPE
gujaf-209	404	5	r. l. & black	ORG
gujaf-209	404	6	w. c.	PERSON
gujaf-209	404	7	1995	DATE
gujaf-209	405	1	3rd	ORDINAL
gujaf-209	406	1	new york	GPE
gujaf-209	406	2	macmillan hausman	PERSON
gujaf-209	406	3	j. a.	PERSON
gujaf-209	406	4	1978	DATE
gujaf-209	408	1	econometrica	PERSON
gujaf-209	408	2	1251–1271	CARDINAL
gujaf-209	409	1	t. t. x.	PERSON
gujaf-209	409	2	nga	PERSON
gujaf-209	409	3	t. t. t., & oanh	PERSON
gujaf-209	409	4	t. t. k.	PERSON
gujaf-209	409	5	2021	CARDINAL
gujaf-209	410	1	southeast asian	NORP
gujaf-209	411	1	5(1	CARDINAL
gujaf-209	411	2	111	CARDINAL
gujaf-209	412	1	10.3934	CARDINAL
gujaf-209	412	2	m. h.	PERSON
gujaf-209	412	3	2020	DATE
gujaf-209	413	1	islamic	NORP
gujaf-209	413	2	malaysia	GPE
gujaf-209	414	1	journal of islamic monetary economics	ORG
gujaf-209	414	2	6(3	CARDINAL
gujaf-209	414	3	487-502	CARDINAL
gujaf-209	415	1	r.	NORP
gujaf-209	415	2	l., & hermanto	ORG
gujaf-209	416	1	2018	DATE
gujaf-209	417	1	sidoarjo regency	PERSON
gujaf-209	418	1	ijsrp	ORG
gujaf-209	418	2	8(11	DATE
gujaf-209	418	3	510-519	CARDINAL
gujaf-209	419	1	10.29322	CARDINAL
gujaf-209	419	2	https://doi.org/10.1016/j.pacfin.2019.06.011	ORG
gujaf-209	419	3	https://doi.org/10.1080/23322039.2020.1808282 gusau journal of accounting	ORG
gujaf-209	419	4	4	CARDINAL
gujaf-209	419	5	1, april	DATE
gujaf-209	419	6	2023 116	CARDINAL
gujaf-209	419	7	m. j. f. & jahfer	PERSON
gujaf-209	419	8	2020	DATE
gujaf-209	420	1	sri lanka	GPE
gujaf-209	421	1	journal of management	ORG
gujaf-209	421	2	27	CARDINAL
gujaf-209	422	1	2023	CARDINAL
gujaf-209	423	1	nigeria	GPE
gujaf-209	424	1	kiu journal of social sciences	ORG
gujaf-209	424	2	8(4	CARDINAL
gujaf-209	424	3	25	CARDINAL
gujaf-209	425	1	islam	NORP
gujaf-209	425	2	m. r.	PERSON
gujaf-209	425	3	2023	CARDINAL
gujaf-209	426	1	uk	GPE
gujaf-209	426	2	ijfmr-international journal	ORG
gujaf-209	426	3	5(1	CARDINAL
gujaf-209	426	4	1-19	CARDINAL
gujaf-209	427	1	https://doi.org/10.36948/ijfmr.2023.v05i01.1406 kanga	PERSON
gujaf-209	427	2	d.	NORP
gujaf-209	427	3	& soumaré	ORG
gujaf-209	427	4	i.	PERSON
gujaf-209	427	5	2021	CARDINAL
gujaf-209	428	1	pan-african	NORP
gujaf-209	429	1	journal of international financial markets	ORG
gujaf-209	429	2	73, 101364	DATE
gujaf-209	430	1	l.	PERSON
gujaf-209	430	2	2021	CARDINAL
gujaf-209	431	1	uganda	GPE
gujaf-209	432	1	14(12	CARDINAL
gujaf-209	432	2	588	CARDINAL
gujaf-209	432	3	https://doi.org/10.3390/jrfm14120588 kozak	PERSON
gujaf-209	432	4	s., & wierzbowska	ORG
gujaf-209	432	5	a.	PERSON
gujaf-209	432	6	2022	CARDINAL
gujaf-209	433	1	covid-19	PRODUCT
gujaf-209	433	2	european	NORP
gujaf-209	435	1	quarterly	DATE
gujaf-209	435	2	17(1	CARDINAL
gujaf-209	435	3	11-29	CARDINAL
gujaf-209	435	4	kuznets	ORG
gujaf-209	435	5	s.	PERSON
gujaf-209	435	6	1973	DATE
gujaf-209	436	1	milton moss	PERSON
gujaf-209	436	2	38	CARDINAL
gujaf-209	436	3	new york	GPE
gujaf-209	436	4	columbia university	ORG
gujaf-209	436	5	lee	PERSON
gujaf-209	436	6	c. c.	PERSON
gujaf-209	436	7	wang	GPE
gujaf-209	436	8	c. w.	PERSON
gujaf-209	436	9	b. t.	PERSON
gujaf-209	436	10	& xu	PERSON
gujaf-209	436	11	z. t.	PERSON
gujaf-209	436	12	2022	CARDINAL
gujaf-209	438	1	82, 102198	DATE
gujaf-209	439	1	https://doi.org/10.1016/j.irfa.2022.102198 mabwe	PERSON
gujaf-209	439	2	k., & jaffar	ORG
gujaf-209	439	3	k.	PERSON
gujaf-209	439	4	2022	CARDINAL
gujaf-209	441	1	journal of financial regulation	ORG
gujaf-209	441	2	30(3	CARDINAL
gujaf-209	441	3	353	CARDINAL
gujaf-209	442	1	g. s.	PERSON
gujaf-209	442	2	1992	DATE
gujaf-209	445	1	2nd	ORDINAL
gujaf-209	446	1	macmillan	ORG
gujaf-209	446	2	new york	GPE
gujaf-209	446	3	r., & prescott	ORG
gujaf-209	446	4	e. s.	PERSON
gujaf-209	446	5	2014	DATE
gujaf-209	448	1	frb	GPE
gujaf-209	448	2	richmond	GPE
gujaf-209	448	3	quarterly	DATE
gujaf-209	448	4	100(1	CARDINAL
gujaf-209	448	5	23-50	CARDINAL
gujaf-209	449	1	5/session3_paper2_prescott.pdf http://www.seu.ac.lk/jom/ https://doi.org/10.36948/ijfmr.2023.v05i01.1406 https://doi.org/10.1016/j.intfin.2021.101364 https://doi.org/10.3390/jrfm14120588 https://doi.org/10.1016/j.irfa.2022.102198	TIME
gujaf-209	449	2	4	CARDINAL
gujaf-209	449	3	1, april	DATE
gujaf-209	449	4	2023 117	CARDINAL
gujaf-209	449	5	m. a.	PERSON
gujaf-209	449	6	cheah	ORG
gujaf-209	449	7	j. h.	PERSON
gujaf-209	449	8	ramayah	GPE
gujaf-209	449	9	t., ting	GPE
gujaf-209	449	10	f., & cham	ORG
gujaf-209	449	11	t. h.	GPE
gujaf-209	449	12	2019	DATE
gujaf-209	451	1	3(1	CARDINAL
gujaf-209	451	2	1-11	CARDINAL
gujaf-209	452	1	m. r.	PERSON
gujaf-209	452	2	2022	CARDINAL
gujaf-209	453	1	bangladesh	ORG
gujaf-209	454	1	asian journal of economics	ORG
gujaf-209	455	1	https://doi.org/10.1108/ajeb-03-2022-0028 miah	PERSON
gujaf-209	455	2	m. d.	PERSON
gujaf-209	455	3	uddin, h., & ahmed	ORG
gujaf-209	455	4	n. n.	PERSON
gujaf-209	455	5	2019	DATE
gujaf-209	456	1	bangladesh	GPE
gujaf-209	457	1	international journal of accounting	ORG
gujaf-209	457	2	9(2	CARDINAL
gujaf-209	457	3	152169	DATE
gujaf-209	458	1	mizen	ORG
gujaf-209	458	2	2008	DATE
gujaf-209	459	1	2007-2008	DATE
gujaf-209	460	1	federal reserve bank	ORG
gujaf-209	460	2	st.	GPE
gujaf-209	460	3	louis review	PERSON
gujaf-209	460	4	90(september/october 2008	DATE
gujaf-209	461	1	https://webdocs.stern.nyu.edu/salomon/docs/crisis/frbstlouismizen.pdf mohammad	PERSON
gujaf-209	461	2	r. a.	PERSON
gujaf-209	461	3	2022	CARDINAL
gujaf-209	462	1	the iraq stock exchange	ORG
gujaf-209	463	1	world economics	ORG
gujaf-209	463	2	6	CARDINAL
gujaf-209	463	3	65	CARDINAL
gujaf-209	463	4	p. k.	PERSON
gujaf-209	463	5	nasieku	PERSON
gujaf-209	463	6	t., & memba	ORG
gujaf-209	463	7	f.	PERSON
gujaf-209	463	8	2022	CARDINAL
gujaf-209	464	1	saccos	PERSON
gujaf-209	464	2	kenya	GPE
gujaf-209	465	1	journal of accounting	ORG
gujaf-209	465	2	5(1	CARDINAL
gujaf-209	465	3	1-12	CARDINAL
gujaf-209	467	1	n. m.	PERSON
gujaf-209	467	2	t. n.	GPE
gujaf-209	467	3	salsabila	PERSON
gujaf-209	467	4	f., & octaviantika	ORG
gujaf-209	467	5	i. y.	PERSON
gujaf-209	467	6	2021	CARDINAL
gujaf-209	468	1	indonesia	GPE
gujaf-209	469	1	11(3	CARDINAL
gujaf-209	470	1	10.48047	CARDINAL
gujaf-209	470	2	rigeo.11.3.10 olalere	PERSON
gujaf-209	470	3	o. e.	PERSON
gujaf-209	470	4	bin omar	PERSON
gujaf-209	470	5	w. a.	PERSON
gujaf-209	470	6	& kamil	PERSON
gujaf-209	470	7	s.	PERSON
gujaf-209	470	8	2017	CARDINAL
gujaf-209	471	1	nigeria	GPE
gujaf-209	472	1	international journal of finance & banking	ORG
gujaf-209	472	2	6(2	CARDINAL
gujaf-209	472	3	25	CARDINAL
gujaf-209	473	1	r. n.	PERSON
gujaf-209	473	2	2020	DATE
gujaf-209	474	1	dutch	NORP
gujaf-209	475	1	https://doi.org/10.1108/ajeb-03-2022-0028 https://doi.org/10.1504/ijaf.2019.106755 http://dx.doi.org/10.20525/ijfbs.v6i1.627 gusau journal of accounting	ORG
gujaf-209	475	2	4	CARDINAL
gujaf-209	475	3	1, april	DATE
gujaf-209	475	4	2023 118	CARDINAL
gujaf-209	475	5	university of twente	ORG
gujaf-209	475	6	enschede	GPE
gujaf-209	475	7	netherlands	GPE
gujaf-209	476	1	http://essay.utwente.nl/8251 0/1/vanoldeniel_ma_bms.pdf	ORG
gujaf-209	476	2	b. e., & onuche	PERSON
gujaf-209	476	3	s. j. e.	PERSON
gujaf-209	476	4	2021	CARDINAL
gujaf-209	477	1	nigeria	GPE
gujaf-209	478	1	international journal of economics	ORG
gujaf-209	478	2	5(7	CARDINAL
gujaf-209	478	3	50-66	CARDINAL
gujaf-209	479	1	c. k.	PERSON
gujaf-209	479	2	2022	CARDINAL
gujaf-209	480	1	nigeria	GPE
gujaf-209	481	1	asian journal of economics	ORG
gujaf-209	481	2	12	CARDINAL
gujaf-209	482	1	10.9734	CARDINAL
gujaf-209	482	2	s.	PERSON
gujaf-209	482	3	chowdhury	PERSON
gujaf-209	482	4	a. n. m. m. h.	PERSON
gujaf-209	482	5	2019	DATE
gujaf-209	483	1	bangladesh	GPE
gujaf-209	484	1	asian	NORP
gujaf-209	484	2	9(1	CARDINAL
gujaf-209	484	3	7	CARDINAL
gujaf-209	485	1	june 16th, 2019	DATE
gujaf-209	485	2	g., kjell	PERSON
gujaf-209	485	3	g. & roger	PERSON
gujaf-209	485	4	s.	PERSON
gujaf-209	485	5	2020	DATE
gujaf-209	486	1	5th	ORDINAL
gujaf-209	487	1	cambridge university press phan	ORG
gujaf-209	487	2	d. h. b.	PERSON
gujaf-209	487	3	p. k.	PERSON
gujaf-209	487	4	rahman	PERSON
gujaf-209	487	5	r. e.	PERSON
gujaf-209	487	6	a. r.	PERSON
gujaf-209	487	7	2020	DATE
gujaf-209	489	1	pacific-basin	LOC
gujaf-209	489	2	62	CARDINAL
gujaf-209	489	3	101210	DATE
gujaf-209	490	1	http://publicationbi.org/repec/idn/wpaper/wp192018.pdf rahman	PERSON
gujaf-209	490	2	m. m.	PERSON
gujaf-209	490	3	zheng	PERSON
gujaf-209	490	4	ashraf	GPE
gujaf-209	490	5	b. n., & rahman	PERSON
gujaf-209	490	6	m. m.	PERSON
gujaf-209	490	7	2018	DATE
gujaf-209	491	1	bangladesh	GPE
gujaf-209	492	1	44(1	CARDINAL
gujaf-209	492	2	488	CARDINAL
gujaf-209	493	1	https://doi.org/10.1016/j.ribaf.2017.07.119 rahman	PERSON
gujaf-209	493	2	h.	GPE
gujaf-209	493	3	yousaf	PERSON
gujaf-209	493	4	m. w. & tabassum	PERSON
gujaf-209	493	5	2020	DATE
gujaf-209	494	1	pakistani	NORP
gujaf-209	495	1	international journal of financial studies	ORG
gujaf-209	495	2	8(3	DATE
gujaf-209	495	3	42	DATE
gujaf-209	496	1	http://dx.doi.org/10.3390/ijfs8030042 ridwan	PERSON
gujaf-209	496	2	m.	PERSON
gujaf-209	496	3	2022	CARDINAL
gujaf-209	498	1	jurnal manajemen organisasi dan industri	PERSON
gujaf-209	498	2	1(1	CARDINAL
gujaf-209	498	3	1-10	CARDINAL
gujaf-209	499	1	ringle	ORG
gujaf-209	499	2	c. m.	PERSON
gujaf-209	499	3	wende	GPE
gujaf-209	499	4	s. & becker	ORG
gujaf-209	499	5	j. m.	PERSON
gujaf-209	499	6	2015	DATE
gujaf-209	500	1	smartpls	PERSON
gujaf-209	500	2	3	CARDINAL
gujaf-209	500	3	smartpls	PERSON
gujaf-209	501	1	october 18th, 2018	DATE
gujaf-209	501	2	http://www.smartpls.com saleh	PERSON
gujaf-209	501	3	d. s.	PERSON
gujaf-209	501	4	e.	PERSON
gujaf-209	501	5	2021	CARDINAL
gujaf-209	502	1	npl	PERSON
gujaf-209	503	1	8(1	CARDINAL
gujaf-209	503	2	423	CARDINAL
gujaf-209	504	1	https://ijmmu.com/index.php/ijmmu/article/viewfile/2387/1978	GPE
gujaf-209	504	2	4	CARDINAL
gujaf-209	504	3	1, april	DATE
gujaf-209	504	4	2023 119	DATE
gujaf-209	504	5	f.	PERSON
gujaf-209	504	6	2022	CARDINAL
gujaf-209	505	1	the indonesia stock exchange	ORG
gujaf-209	505	2	2018-2021	DATE
gujaf-209	506	1	dinasti international journal of economics	ORG
gujaf-209	506	2	3(1	CARDINAL
gujaf-209	506	3	82	CARDINAL
gujaf-209	507	1	s. r.	PERSON
gujaf-209	507	2	wasiaturrahma	GPE
gujaf-209	507	3	w., & ahmad	ORG
gujaf-209	507	4	r. a. r.	PERSON
gujaf-209	507	5	2022	CARDINAL
gujaf-209	508	1	indonesian	NORP
gujaf-209	509	1	khan	GPE
gujaf-209	509	2	m. a.	PERSON
gujaf-209	509	3	& khan	GPE
gujaf-209	509	4	z.	PERSON
gujaf-209	509	5	2021	CARDINAL
gujaf-209	510	1	south asian	NORP
gujaf-209	511	1	asian journal of accounting research	ORG
gujaf-209	511	2	7(2	CARDINAL
gujaf-209	511	3	182	CARDINAL
gujaf-209	512	1	soludo	PERSON
gujaf-209	512	2	c. c.	PERSON
gujaf-209	512	3	2004, july	DATE
gujaf-209	513	1	nigerian	NORP
gujaf-209	513	2	the 21st century	DATE
gujaf-209	514	1	july	DATE
gujaf-209	514	2	6	CARDINAL
gujaf-209	514	3	2004	DATE
gujaf-209	515	1	f., & habibullah	ORG
gujaf-209	515	2	m. s.	PERSON
gujaf-209	515	3	2009	DATE
gujaf-209	516	1	bangladesh	GPE
gujaf-209	517	1	journal of business economics	ORG
gujaf-209	517	2	managemet	GPE
gujaf-209	517	3	10(3	CARDINAL
gujaf-209	518	1	r. b.	PERSON
gujaf-209	518	2	2012	DATE
gujaf-209	519	1	granger	PERSON
gujaf-209	520	1	29(3	CARDINAL
gujaf-209	520	2	858	CARDINAL
gujaf-209	521	1	b., & kirby	ORG
gujaf-209	521	2	2012	DATE
gujaf-209	522	1	iceland	GPE
gujaf-209	522	2	ireland	GPE
gujaf-209	522	3	european union	ORG
gujaf-209	522	4	euro	CARDINAL
gujaf-209	523	1	jcms	PERSON
gujaf-209	523	2	801	CARDINAL
gujaf-209	525	1	tian	PERSON
gujaf-209	525	2	2023	CARDINAL
gujaf-209	527	1	h. mallick et al	PERSON
gujaf-209	527	2	icemci 2022	ORG
gujaf-209	527	3	668	CARDINAL
gujaf-209	529	1	g., & almahadin	ORG
gujaf-209	529	2	h. a.	PERSON
gujaf-209	529	3	2021	CARDINAL
gujaf-209	532	1	58, 101436	DATE
gujaf-209	533	1	m. l. & anggono	ORG
gujaf-209	533	2	a. h.	PERSON
gujaf-209	533	3	2020	DATE
gujaf-209	534	1	indonesia	GPE
gujaf-209	534	2	the period 2008-2019	DATE
gujaf-209	535	1	4	CARDINAL
gujaf-209	535	2	1, april	DATE
gujaf-209	535	3	2023 120	CARDINAL
gujaf-209	535	4	3(2	CARDINAL
gujaf-209	536	1	https://doi.org/10.36624/jisora.v3i2.74 van binsbergen	PERSON
gujaf-209	536	2	j. h.	PERSON
gujaf-209	536	3	w. f., & grotteria	PERSON
gujaf-209	536	4	m.	PERSON
gujaf-209	536	5	2022	CARDINAL
gujaf-209	538	1	journal of financial economics	ORG
gujaf-209	538	2	143(1	CARDINAL
gujaf-209	538	3	1-29	CARDINAL
gujaf-209	539	1	wang	ORG
gujaf-209	539	2	z.	PERSON
gujaf-209	539	3	zhao	PERSON
gujaf-209	539	4	& li	PERSON
gujaf-209	539	5	l.	PERSON
gujaf-209	539	6	2022	CARDINAL
gujaf-209	541	1	58	DATE
gujaf-209	541	2	100950	DATE
gujaf-209	542	1	https://doi.org/10.1016/j.jfs.2021.100950 wernerfelt	GPE
gujaf-209	542	2	1984	DATE
gujaf-209	544	1	strategic management journal	ORG
gujaf-209	544	2	5(2	CARDINAL
gujaf-209	544	3	171-180	CARDINAL
gujaf-209	545	1	winsor	GPE
gujaf-209	545	2	1946	DATE
gujaf-209	547	1	biometrics bulletin	ORG
gujaf-209	547	2	2(6	CARDINAL
gujaf-209	547	3	101	CARDINAL
gujaf-209	548	1	wong	PERSON
gujaf-209	548	2	l.	GPE
gujaf-209	548	3	2009	DATE
gujaf-209	552	1	10	CARDINAL
gujaf-209	553	1	545-573	CARDINAL
gujaf-209	555	1	https://doi.org/10.1108/s15693767(2009)0000010020 zarrouk, h.	ORG
gujaf-209	555	2	ben jedidia	PERSON
gujaf-209	555	3	k., & moualhi	ORG
gujaf-209	555	4	m.	PERSON
gujaf-209	555	5	2016	DATE
gujaf-209	555	6	islamic bank	ORG
gujaf-209	556	1	international journal of islamic	ORG
gujaf-209	556	2	9(1	CARDINAL
gujaf-209	556	3	46	CARDINAL