id	sid	eid	entity	type
gujaf-211	1	1	gusau journal of accounting	ORG
gujaf-211	1	2	4	CARDINAL
gujaf-211	1	3	1	CARDINAL
gujaf-211	1	4	april	DATE
gujaf-211	1	5	2023	CARDINAL
gujaf-211	1	6	2756-665x	CARDINAL
gujaf-211	1	7	social sciences	ORG
gujaf-211	1	8	federal university gusau	ORG
gujaf-211	1	9	zamfara state	GPE
gujaf-211	1	10	gusau journal of accounting	ORG
gujaf-211	1	11	4	CARDINAL
gujaf-211	1	12	1, april	DATE
gujaf-211	1	13	2023 ii	CARDINAL
gujaf-211	1	14	4	CARDINAL
gujaf-211	1	15	1 april	DATE
gujaf-211	1	16	2023	CARDINAL
gujaf-211	1	17	2756-665x	CARDINAL
gujaf-211	1	18	social sciences	ORG
gujaf-211	1	19	federal university gusau	ORG
gujaf-211	1	20	zamfara state	GPE
gujaf-211	2	1	ahmadu bello university press limited	ORG
gujaf-211	2	2	zaria kaduna	PERSON
gujaf-211	2	3	nigeria	GPE
gujaf-211	3	1	08065949711	CARDINAL
gujaf-211	3	2	069-879121	CARDINAL
gujaf-211	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-211	4	2	4	CARDINAL
gujaf-211	4	3	1, april	DATE
gujaf-211	4	4	2023	CARDINAL
gujaf-211	6	1	muhammad mustapha	PERSON
gujaf-211	6	2	ahmadu bello university	ORG
gujaf-211	6	3	zaria	PERSON
gujaf-211	6	4	kaduna state	GPE
gujaf-211	7	1	umar farouk	PERSON
gujaf-211	7	2	federal university gusau	ORG
gujaf-211	7	3	zamfara state	GPE
gujaf-211	8	1	modu kumshe department of accounting	ORG
gujaf-211	8	2	university of maiduguri	ORG
gujaf-211	8	3	borno	GPE
gujaf-211	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-211	9	2	paul university	ORG
gujaf-211	10	1	prof kabir tahir hamid	PERSON
gujaf-211	10	2	bayero university	ORG
gujaf-211	10	3	kano	ORG
gujaf-211	11	1	prof	PERSON
gujaf-211	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-211	12	2	university of jos	ORG
gujaf-211	13	1	clifford ofurum department of accounting	ORG
gujaf-211	13	2	university of portharcourt	ORG
gujaf-211	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-211	15	2	ahmadu bello university	ORG
gujaf-211	15	3	zaria	PERSON
gujaf-211	16	1	prof	PERSON
gujaf-211	17	1	yusuf	PERSON
gujaf-211	18	1	b. rahman	PERSON
gujaf-211	18	2	lagos state university	ORG
gujaf-211	19	1	gusau journal of accounting	ORG
gujaf-211	19	2	4	CARDINAL
gujaf-211	19	3	1, april	DATE
gujaf-211	19	4	2023	CARDINAL
gujaf-211	20	1	suleiman a. s. aruwa	PERSON
gujaf-211	20	2	nasarawa state university	ORG
gujaf-211	20	3	keffi	GPE
gujaf-211	22	1	muhammad junaidu	PERSON
gujaf-211	22	2	kurawa department of accounting	ORG
gujaf-211	22	3	university kano	ORG
gujaf-211	24	1	muhammad habibu sabari department	PERSON
gujaf-211	24	2	ahmadu bello university	ORG
gujaf-211	24	3	zaria	PERSON
gujaf-211	24	4	prof	PERSON
gujaf-211	25	1	okpanachi joshua department of accounting	ORG
gujaf-211	25	2	nigerian defence academy	ORG
gujaf-211	25	3	kaduna	GPE
gujaf-211	26	1	hassan ibrahim department	PERSON
gujaf-211	26	2	ibb university	ORG
gujaf-211	26	3	niger state	GPE
gujaf-211	27	1	prof	PERSON
gujaf-211	28	1	mary okwo department of accounting	ORG
gujaf-211	28	2	enugu state university of science and technology	ORG
gujaf-211	30	1	aminu isah department of accounting	ORG
gujaf-211	30	2	bayero university	ORG
gujaf-211	30	3	kano	ORG
gujaf-211	31	1	prof	PERSON
gujaf-211	32	1	ahmadu bello department of accounting	ORG
gujaf-211	32	2	ahmadu bello university	ORG
gujaf-211	32	3	zaria	PERSON
gujaf-211	33	1	prof	PERSON
gujaf-211	34	1	musa yelwa abubakar department	PERSON
gujaf-211	34	2	usmanu danfodiyo university	ORG
gujaf-211	34	3	sokoto state	ORG
gujaf-211	35	1	prof	ORG
gujaf-211	36	1	salisu abubakar department of accounting	ORG
gujaf-211	36	2	ahmadu bello university	ORG
gujaf-211	36	3	zaria	PERSON
gujaf-211	36	4	kaduna state	GPE
gujaf-211	37	1	isaq	PERSON
gujaf-211	37	2	samaila department of accounting	ORG
gujaf-211	37	3	bayero university	ORG
gujaf-211	38	1	fatima	PERSON
gujaf-211	38	2	university of maiduguri	ORG
gujaf-211	38	3	borno state	ORG
gujaf-211	39	1	gusau journal of accounting	ORG
gujaf-211	39	2	4	CARDINAL
gujaf-211	39	3	1, april	DATE
gujaf-211	39	4	2023	CARDINAL
gujaf-211	39	5	sunusi sa'ad	PERSON
gujaf-211	39	6	dutse	GPE
gujaf-211	39	7	jigawa state	GPE
gujaf-211	40	1	nasiru a. ka’oje	PERSON
gujaf-211	40	2	usmanu danfodiyo university	ORG
gujaf-211	40	3	sokoto	PERSON
gujaf-211	41	1	aminu abdullahi department of accounting	ORG
gujaf-211	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-211	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-211	42	2	nigerian defence academy	ORG
gujaf-211	42	3	kaduna state	GPE
gujaf-211	43	1	dr.	PERSON
gujaf-211	43	2	saidu adamu department of accounting	ORG
gujaf-211	44	1	dr.	PERSON
gujaf-211	44	2	nasiru yunusa department	PERSON
gujaf-211	44	3	ahmadu bello university	ORG
gujaf-211	44	4	zaria	PERSON
gujaf-211	45	1	aisha	PERSON
gujaf-211	45	2	muhammad department	PERSON
gujaf-211	45	3	ahmadu bello university	ORG
gujaf-211	45	4	zaria	PERSON
gujaf-211	46	1	lawal muhammad	PERSON
gujaf-211	46	2	ahmadu bello university	ORG
gujaf-211	46	3	zaria	PERSON
gujaf-211	47	1	farouk	PERSON
gujaf-211	47	2	american university of nigeria	ORG
gujaf-211	47	3	yola	ORG
gujaf-211	48	1	bashir umar farouk	PERSON
gujaf-211	48	2	federal university gusau	ORG
gujaf-211	48	3	zamfara state	GPE
gujaf-211	49	1	dr emmanuel omokhuale department	PERSON
gujaf-211	49	2	federal university gusau	ORG
gujaf-211	50	1	state gusau journal of accounting	ORG
gujaf-211	50	2	4	CARDINAL
gujaf-211	50	3	1, april	DATE
gujaf-211	50	4	2023	CARDINAL
gujaf-211	51	1	kabiru isah	PERSON
gujaf-211	51	2	bayero university kano	ORG
gujaf-211	52	1	bashir	PERSON
gujaf-211	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-211	52	3	sokoto state	ORG
gujaf-211	54	1	muhammad tanko	PERSON
gujaf-211	54	2	kaduna state university	ORG
gujaf-211	54	3	kaduna	GPE
gujaf-211	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-211	55	2	sokoto state	ORG
gujaf-211	57	1	aliyu sulaiman kantudu	PERSON
gujaf-211	57	2	university kano	ORG
gujaf-211	58	1	usman muhammad adam	PERSON
gujaf-211	58	2	federal university gusau	ORG
gujaf-211	58	3	zamfara state	GPE
gujaf-211	59	1	gusau journal of accounting	ORG
gujaf-211	59	2	4	CARDINAL
gujaf-211	59	3	1, april	DATE
gujaf-211	59	4	2023	CARDINAL
gujaf-211	59	5	gusau journal of accounting	ORG
gujaf-211	60	1	two	CARDINAL
gujaf-211	60	2	april and october annually	DATE
gujaf-211	61	1	the department of accounting	ORG
gujaf-211	61	2	social sciences	ORG
gujaf-211	61	3	federal university gusau	ORG
gujaf-211	61	4	zamfara state	GPE
gujaf-211	61	5	nigeria	GPE
gujaf-211	61	6	islamic finance	ORG
gujaf-211	61	7	islamic	NORP
gujaf-211	62	1	english	LANGUAGE
gujaf-211	63	1	more than 15	CARDINAL
gujaf-211	63	2	a4	ORG
gujaf-211	63	3	1.5	CARDINAL
gujaf-211	63	4	12	CARDINAL
gujaf-211	64	1	25 percent	PERCENT
gujaf-211	65	1	5000	CARDINAL
gujaf-211	65	2	more than 250	CARDINAL
gujaf-211	65	3	four	CARDINAL
gujaf-211	66	1	apa 7th	PRODUCT
gujaf-211	67	1	4	CARDINAL
gujaf-211	67	2	1, april	DATE
gujaf-211	67	3	2023	CARDINAL
gujaf-211	71	1	fcmb	PERSON
gujaf-211	71	2	7278465011	DATE
gujaf-211	71	3	gusau journal of accounting	ORG
gujaf-211	71	4	federal university gusau	ORG
gujaf-211	71	5	zamfara state	GPE
gujaf-211	73	1	+2348069393824	DATE
gujaf-211	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-211	73	3	4	CARDINAL
gujaf-211	73	4	1, april	DATE
gujaf-211	73	5	2023	CARDINAL
gujaf-211	73	6	nigeria	GPE
gujaf-211	73	7	benjamin gwabin joseph	PERSON
gujaf-211	73	8	abdullahi phd	PERSON
gujaf-211	73	9	benjamin kumai gugong phd	PERSON
gujaf-211	73	10	1	CARDINAL
gujaf-211	73	11	nigeria	GPE
gujaf-211	73	12	abubakar umar 18	PERSON
gujaf-211	73	13	nigeria	GPE
gujaf-211	73	14	abdullahi ahmed phd	PERSON
gujaf-211	73	15	zakari usman	PERSON
gujaf-211	73	16	35	CARDINAL
gujaf-211	73	17	nigerian	NORP
gujaf-211	73	18	muhammed alhaji abubakar	PERSON
gujaf-211	73	19	nordin phd	PERSON
gujaf-211	73	20	abubakar hamisu	PERSON
gujaf-211	73	21	umar 54 board	ORG
gujaf-211	73	22	nigeria	GPE
gujaf-211	73	23	isah	PERSON
gujaf-211	73	24	phd	PERSON
gujaf-211	73	25	ahmed bello phd	PERSON
gujaf-211	74	1	75	CARDINAL
gujaf-211	74	2	nigeria shehu usman hassan	LOC
gujaf-211	74	3	bello sabo	PERSON
gujaf-211	74	4	ismai'l idris	PERSON
gujaf-211	74	5	idris ahmed aliyu	PERSON
gujaf-211	75	1	96	CARDINAL
gujaf-211	75	2	lafia nasarawa state	ORG
gujaf-211	75	3	nigeria	GPE
gujaf-211	75	4	ahmed mohammed yahaya	PERSON
gujaf-211	75	5	babatunde joseph kolawole	PERSON
gujaf-211	75	6	bello surajudeen oyeleke	ORG
gujaf-211	75	7	121	CARDINAL
gujaf-211	75	8	nigeria	GPE
gujaf-211	75	9	atanda	NORP
gujaf-211	75	10	mohamad ali abdul-hamid	PERSON
gujaf-211	75	11	salami suleiman	PERSON
gujaf-211	75	12	salam mudathir	PERSON
gujaf-211	75	13	135	CARDINAL
gujaf-211	75	14	4	CARDINAL
gujaf-211	75	15	1, april	DATE
gujaf-211	75	16	2023	CARDINAL
gujaf-211	75	17	nigeria	GPE
gujaf-211	75	18	151	CARDINAL
gujaf-211	75	19	sani abdulrahman bala	PERSON
gujaf-211	75	20	jamilu jibril	PERSON
gujaf-211	75	21	nigeria	GPE
gujaf-211	75	22	171	CARDINAL
gujaf-211	75	23	abdulrahman bala	PERSON
gujaf-211	75	24	umar salim ibrahim	PERSON
gujaf-211	75	25	samaila dannana risk committee	ORG
gujaf-211	75	26	nigeria	GPE
gujaf-211	75	27	najib abbas	PERSON
gujaf-211	75	28	kabiru isa	PERSON
gujaf-211	75	29	naja’atu bala 192	PERSON
gujaf-211	75	30	nigeria	GPE
gujaf-211	75	31	ahmad muhammad ahmad	PERSON
gujaf-211	75	32	lubabah mansur kwanbo	PERSON
gujaf-211	75	33	ph.d	NORP
gujaf-211	75	34	shehu usman hassan	PERSON
gujaf-211	75	35	ph.d	NORP
gujaf-211	76	1	musa suleiman umar	PERSON
gujaf-211	76	2	ph.d	NORP
gujaf-211	77	1	216	CARDINAL
gujaf-211	77	2	nigeria	GPE
gujaf-211	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-211	77	4	lawal mohammed	PERSON
gujaf-211	77	5	ph.d	NORP
gujaf-211	77	6	ahmed bello	PERSON
gujaf-211	77	7	ph.d	NORP
gujaf-211	78	1	umar farouk	PERSON
gujaf-211	78	2	237	CARDINAL
gujaf-211	78	3	nigerian	NORP
gujaf-211	78	4	daniel gbadebo	PERSON
gujaf-211	78	5	254	CARDINAL
gujaf-211	78	6	nigeria	GPE
gujaf-211	79	1	daniel gbadebo	PERSON
gujaf-211	79	2	275	CARDINAL
gujaf-211	79	3	gusau journal of accounting	ORG
gujaf-211	79	4	4	CARDINAL
gujaf-211	79	5	1, april	DATE
gujaf-211	79	6	2023 121	CARDINAL
gujaf-211	79	7	lafia nasarawa state	ORG
gujaf-211	79	8	nigeria	GPE
gujaf-211	79	9	ahmed mohammed yahaya	PERSON
gujaf-211	79	10	department dalhatu araf specialist	ORG
gujaf-211	79	11	lafia nasarawa	ORG
gujaf-211	79	12	babatunde joseph kolawole	PERSON
gujaf-211	80	1	bello surajudeen oyeleke department	ORG
gujaf-211	80	2	lafia nasarawa state	ORG
gujaf-211	80	3	+2347064641540	DATE
gujaf-211	81	1	african	NORP
gujaf-211	82	1	nigerian	NORP
gujaf-211	84	1	420	CARDINAL
gujaf-211	84	2	18 years to 75 years	DATE
gujaf-211	84	3	two years	DATE
gujaf-211	85	1	20.0	CARDINAL
gujaf-211	86	1	0.05	CARDINAL
gujaf-211	87	1	28.6 ±	MONEY
gujaf-211	87	2	11.9 years	DATE
gujaf-211	88	1	75.5%	PERCENT
gujaf-211	88	2	73.8	CARDINAL
gujaf-211	89	1	60.0%	PERCENT
gujaf-211	89	2	one-sixth	CARDINAL
gujaf-211	90	1	6.7%	PERCENT
gujaf-211	91	1	41,337.73 naira	QUANTITY
gujaf-211	92	1	only one	CARDINAL
gujaf-211	92	2	fifteen	CARDINAL
gujaf-211	96	1	mailto:surajudeenbello4@gmail.com gusau journal of accounting	ORG
gujaf-211	96	2	4	CARDINAL
gujaf-211	96	3	1, april	DATE
gujaf-211	96	4	2023 122	CARDINAL
gujaf-211	99	1	healthcare	ORG
gujaf-211	100	1	https://doi.org/10.57233/gujaf.v4i1.203 1	ORG
gujaf-211	101	1	nigeria	GPE
gujaf-211	101	2	2004	DATE
gujaf-211	102	1	subsaharan african	NORP
gujaf-211	102	2	shaw	ORG
gujaf-211	102	3	griffin	PERSON
gujaf-211	102	4	1995	DATE
gujaf-211	103	1	2000	DATE
gujaf-211	104	1	2003	DATE
gujaf-211	105	1	jutting 2000 &	ORG
gujaf-211	105	2	2003	DATE
gujaf-211	106	1	shaw	ORG
gujaf-211	106	2	griffin	PERSON
gujaf-211	106	3	1995	DATE
gujaf-211	107	1	nigerian	NORP
gujaf-211	107	2	1999	DATE
gujaf-211	107	3	2000	DATE
gujaf-211	108	1	shaw	ORG
gujaf-211	108	2	griffin	PERSON
gujaf-211	108	3	1995	DATE
gujaf-211	109	1	nigeria	GPE
gujaf-211	109	2	2000	DATE
gujaf-211	110	1	approximately 50%	PERCENT
gujaf-211	110	2	80%	PERCENT
gujaf-211	111	1	11% to 15%	PERCENT
gujaf-211	112	1	2009	DATE
gujaf-211	113	1	1997	DATE
gujaf-211	114	1	gusau journal of accounting	ORG
gujaf-211	114	2	4	CARDINAL
gujaf-211	114	3	1, april	DATE
gujaf-211	114	4	2023 123	CARDINAL
gujaf-211	117	1	i.	PERSON
gujaf-211	119	1	2	CARDINAL
gujaf-211	120	1	2014	DATE
gujaf-211	121	1	2014	DATE
gujaf-211	122	1	many years	DATE
gujaf-211	122	2	nigeria	GPE
gujaf-211	122	3	2013	DATE
gujaf-211	124	1	gbadeyan	PERSON
gujaf-211	124	2	2016	DATE
gujaf-211	126	1	nigeria	GPE
gujaf-211	126	2	2015	DATE
gujaf-211	127	1	nigeria	GPE
gujaf-211	127	2	2013	DATE
gujaf-211	128	1	nigeria	LOC
gujaf-211	128	2	nasarawa state	ORG
gujaf-211	128	3	2013	DATE
gujaf-211	129	1	2018	DATE
gujaf-211	130	1	nigeria	GPE
gujaf-211	130	2	yearly	DATE
gujaf-211	130	3	2018	DATE
gujaf-211	132	1	2008	DATE
gujaf-211	133	1	gusau journal of accounting	ORG
gujaf-211	133	2	4	CARDINAL
gujaf-211	133	3	1, april	DATE
gujaf-211	133	4	2023 124	CARDINAL
gujaf-211	134	1	2008	DATE
gujaf-211	135	1	the nigerian national health insurance	ORG
gujaf-211	135	2	1999	DATE
gujaf-211	135	3	2005	DATE
gujaf-211	135	4	2012	DATE
gujaf-211	136	1	2012	DATE
gujaf-211	137	1	nigerians	NORP
gujaf-211	138	1	2015	DATE
gujaf-211	143	1	communities	LOC
gujaf-211	143	2	2022	CARDINAL
gujaf-211	145	1	3	CARDINAL
gujaf-211	146	1	january 2019 to december 2020	DATE
gujaf-211	148	1	z2 pq d2 gusau journal	PERSON
gujaf-211	148	2	4	CARDINAL
gujaf-211	148	3	1, april	DATE
gujaf-211	148	4	2023 125	CARDINAL
gujaf-211	148	5	n= sample	ORG
gujaf-211	148	6	z	ORG
gujaf-211	148	7	1.96	CARDINAL
gujaf-211	148	8	45.4%	PERCENT
gujaf-211	149	1	5%	PERCENT
gujaf-211	150	1	1.962	CARDINAL
gujaf-211	150	2	0.45	CARDINAL
gujaf-211	150	3	380.9	CARDINAL
gujaf-211	150	4	381 100	CARDINAL
gujaf-211	150	5	10 1	CARDINAL
gujaf-211	150	6	38.1	CARDINAL
gujaf-211	150	7	381	CARDINAL
gujaf-211	150	8	419.1	CARDINAL
gujaf-211	150	9	420	CARDINAL
gujaf-211	150	10	420	CARDINAL
gujaf-211	151	1	18 years to 75 years	DATE
gujaf-211	153	1	[appendix ii	PERSON
gujaf-211	155	1	dalhatu araf specialist	ORG
gujaf-211	155	2	lafia	ORG
gujaf-211	156	1	nasarawa state	ORG
gujaf-211	157	1	4	CARDINAL
gujaf-211	157	2	microsoft	ORG
gujaf-211	157	3	1	CARDINAL
gujaf-211	157	4	2	CARDINAL
gujaf-211	157	5	20.0	CARDINAL
gujaf-211	160	1	two	CARDINAL
gujaf-211	160	2	4	CARDINAL
gujaf-211	160	3	1, april	DATE
gujaf-211	160	4	2023 126	CARDINAL
gujaf-211	161	1	0.05	CARDINAL
gujaf-211	163	1	1	CARDINAL
gujaf-211	163	2	age (years	DATE
gujaf-211	163	3	0	CARDINAL
gujaf-211	164	1	17	CARDINAL
gujaf-211	164	2	26	CARDINAL
gujaf-211	164	3	60 41	CARDINAL
gujaf-211	164	4	9.7%	PERCENT
gujaf-211	164	5	132	CARDINAL
gujaf-211	164	6	31.4%	PERCENT
gujaf-211	164	7	167	CARDINAL
gujaf-211	164	8	39.8%	PERCENT
gujaf-211	164	9	60	DATE
gujaf-211	164	10	14.3%	PERCENT
gujaf-211	164	11	8	CARDINAL
gujaf-211	164	12	1.9%	PERCENT
gujaf-211	164	13	12	CARDINAL
gujaf-211	164	14	2.9%	PERCENT
gujaf-211	164	15	103	CARDINAL
gujaf-211	164	16	24.5%	PERCENT
gujaf-211	164	17	317	CARDINAL
gujaf-211	164	18	75.5%	PERCENT
gujaf-211	164	19	152	CARDINAL
gujaf-211	164	20	36.2%	PERCENT
gujaf-211	164	21	132	CARDINAL
gujaf-211	164	22	31.4%	PERCENT
gujaf-211	164	23	136	CARDINAL
gujaf-211	164	24	32.4%	PERCENT
gujaf-211	165	1	149	CARDINAL
gujaf-211	165	2	35.5%	PERCENT
gujaf-211	165	3	271	CARDINAL
gujaf-211	165	4	64.5%	PERCENT
gujaf-211	165	5	71	CARDINAL
gujaf-211	165	6	16.9%	PERCENT
gujaf-211	165	7	336	CARDINAL
gujaf-211	165	8	80.0%	PERCENT
gujaf-211	165	9	7	DATE
gujaf-211	165	10	1.7%	PERCENT
gujaf-211	165	11	6	CARDINAL
gujaf-211	165	12	1.4%	PERCENT
gujaf-211	165	13	1 2	CARDINAL
gujaf-211	165	14	45.6%	PERCENT
gujaf-211	165	15	33	DATE
gujaf-211	165	16	32.0%	PERCENT
gujaf-211	165	17	14	DATE
gujaf-211	165	18	13.6%	PERCENT
gujaf-211	165	19	7	DATE
gujaf-211	165	20	6.8%	PERCENT
gujaf-211	165	21	4 2	CARDINAL
gujaf-211	166	1	4	CARDINAL
gujaf-211	166	2	1, april	DATE
gujaf-211	166	3	2023 127	CARDINAL
gujaf-211	167	1	38.1%	PERCENT
gujaf-211	167	2	36	DATE
gujaf-211	167	3	8.6%	PERCENT
gujaf-211	167	4	46	DATE
gujaf-211	167	5	11.0%	PERCENT
gujaf-211	167	6	38	DATE
gujaf-211	167	7	9.0%	PERCENT
gujaf-211	167	8	52	DATE
gujaf-211	167	9	12.4%	PERCENT
gujaf-211	167	10	1 (0.2%	PERCENT
gujaf-211	167	11	11	DATE
gujaf-211	167	12	2.6%	PERCENT
gujaf-211	167	13	3	CARDINAL
gujaf-211	167	14	0.7%	PERCENT
gujaf-211	167	15	73	DATE
gujaf-211	167	16	17.4%	PERCENT
gujaf-211	167	17	310	CARDINAL
gujaf-211	167	18	73.8%	PERCENT
gujaf-211	167	19	110	CARDINAL
gujaf-211	167	20	26.2%	PERCENT
gujaf-211	168	1	28.6	CARDINAL
gujaf-211	168	2	11.9) years	DATE
gujaf-211	168	3	28.6 ±	MONEY
gujaf-211	168	4	11.9 years	DATE
gujaf-211	168	5	167	CARDINAL
gujaf-211	168	6	39.8%	PERCENT
gujaf-211	168	7	26	CARDINAL
gujaf-211	168	8	35 years	DATE
gujaf-211	169	1	317	CARDINAL
gujaf-211	169	2	75.5%	PERCENT
gujaf-211	170	1	152	CARDINAL
gujaf-211	170	2	36.1%	PERCENT
gujaf-211	171	1	islamic	NORP
gujaf-211	171	2	271	CARDINAL
gujaf-211	171	3	64.5%	PERCENT
gujaf-211	172	1	336	CARDINAL
gujaf-211	172	2	80.6%	PERCENT
gujaf-211	172	3	103	CARDINAL
gujaf-211	172	4	47	DATE
gujaf-211	172	5	45.6%	PERCENT
gujaf-211	172	6	one	CARDINAL
gujaf-211	172	7	9 (8.8%	PERCENT
gujaf-211	172	8	four	CARDINAL
gujaf-211	173	1	160(38.1%	PERCENT
gujaf-211	174	1	310	CARDINAL
gujaf-211	174	2	73.8	CARDINAL
gujaf-211	174	3	1	CARDINAL
gujaf-211	174	4	2	CARDINAL
gujaf-211	174	5	59	CARDINAL
gujaf-211	174	6	14.0%	PERCENT
gujaf-211	174	7	361	CARDINAL
gujaf-211	174	8	86.0%	PERCENT
gujaf-211	175	1	28	CARDINAL
gujaf-211	175	2	6.7%	PERCENT
gujaf-211	175	3	no 392	CARDINAL
gujaf-211	175	4	93.3%	PERCENT
gujaf-211	175	5	26	CARDINAL
gujaf-211	175	6	6.1%	PERCENT
gujaf-211	175	7	8	CARDINAL
gujaf-211	175	8	1.9%	PERCENT
gujaf-211	175	9	2	CARDINAL
gujaf-211	175	10	0.5%	PERCENT
gujaf-211	175	11	4	DATE
gujaf-211	175	12	1.0%	PERCENT
gujaf-211	175	13	gusau journal of accounting	ORG
gujaf-211	175	14	4	CARDINAL
gujaf-211	175	15	1, april	DATE
gujaf-211	175	16	2023	CARDINAL
gujaf-211	175	17	tah	ORG
gujaf-211	175	18	252	CARDINAL
gujaf-211	175	19	60.0%	PERCENT
gujaf-211	175	20	3	CARDINAL
gujaf-211	175	21	0.7%	PERCENT
gujaf-211	175	22	70	DATE
gujaf-211	175	23	16.7%	PERCENT
gujaf-211	175	24	5	CARDINAL
gujaf-211	175	25	1.2%	PERCENT
gujaf-211	175	26	4	DATE
gujaf-211	175	27	1.0%	PERCENT
gujaf-211	175	28	9	CARDINAL
gujaf-211	175	29	2.1%	PERCENT
gujaf-211	175	30	4	DATE
gujaf-211	175	31	1.0%	PERCENT
gujaf-211	175	32	2	CARDINAL
gujaf-211	175	33	0.5%	PERCENT
gujaf-211	175	34	3	CARDINAL
gujaf-211	175	35	0.7%	PERCENT
gujaf-211	175	36	1 (0.2%	PERCENT
gujaf-211	175	37	5	CARDINAL
gujaf-211	175	38	1.2%	PERCENT
gujaf-211	175	39	1 (0.2%	PERCENT
gujaf-211	175	40	3	CARDINAL
gujaf-211	175	41	0.7%	PERCENT
gujaf-211	175	42	4	DATE
gujaf-211	175	43	1.0%	PERCENT
gujaf-211	175	44	3	CARDINAL
gujaf-211	175	45	0.7%	PERCENT
gujaf-211	175	46	6	CARDINAL
gujaf-211	175	47	1.4%	PERCENT
gujaf-211	175	48	3	CARDINAL
gujaf-211	175	49	0.7%	PERCENT
gujaf-211	175	50	2	CARDINAL
gujaf-211	175	51	0.5%	PERCENT
gujaf-211	175	52	418	CARDINAL
gujaf-211	175	53	99.5%	PERCENT
gujaf-211	175	54	2	CARDINAL
gujaf-211	175	55	0.5%	PERCENT
gujaf-211	175	56	361	CARDINAL
gujaf-211	175	57	88.3%	PERCENT
gujaf-211	176	1	28	DATE
gujaf-211	176	2	6.7%	PERCENT
gujaf-211	177	1	252	CARDINAL
gujaf-211	177	2	60.0%	PERCENT
gujaf-211	177	3	70	DATE
gujaf-211	177	4	15.7%	PERCENT
gujaf-211	178	1	418	CARDINAL
gujaf-211	178	2	99.5%	PERCENT
gujaf-211	178	3	2 (	PERCENT
gujaf-211	178	4	0.4%	PERCENT
gujaf-211	178	5	2	CARDINAL
gujaf-211	178	6	gusau journal of accounting	ORG
gujaf-211	178	7	4	CARDINAL
gujaf-211	178	8	1, april	DATE
gujaf-211	178	9	2023	CARDINAL
gujaf-211	178	10	nhis 11	DATE
gujaf-211	178	11	39.3	CARDINAL
gujaf-211	178	12	17	DATE
gujaf-211	178	13	60.7	CARDINAL
gujaf-211	178	14	28	CARDINAL
gujaf-211	178	15	6.7	CARDINAL
gujaf-211	178	16	0.037	CARDINAL
gujaf-211	178	17	203	CARDINAL
gujaf-211	178	18	71.5	CARDINAL
gujaf-211	178	19	81	DATE
gujaf-211	178	20	28.5	CARDINAL
gujaf-211	178	21	284	CARDINAL
gujaf-211	178	22	67.6	CARDINAL
gujaf-211	178	23	36	CARDINAL
gujaf-211	178	24	92.3	CARDINAL
gujaf-211	178	25	3	CARDINAL
gujaf-211	178	26	7.7	CARDINAL
gujaf-211	178	27	39	CARDINAL
gujaf-211	178	28	9.3	CARDINAL
gujaf-211	178	29	35	CARDINAL
gujaf-211	178	30	67.3	CARDINAL
gujaf-211	178	31	17	DATE
gujaf-211	178	32	32.7	CARDINAL
gujaf-211	178	33	52	DATE
gujaf-211	178	34	12.4	CARDINAL
gujaf-211	178	35	14	CARDINAL
gujaf-211	178	36	82.4	CARDINAL
gujaf-211	178	37	3	CARDINAL
gujaf-211	178	38	17.6	CARDINAL
gujaf-211	178	39	17	CARDINAL
gujaf-211	178	40	4.0	CARDINAL
gujaf-211	178	41	299	CARDINAL
gujaf-211	178	42	100.0	CARDINAL
gujaf-211	178	43	121	CARDINAL
gujaf-211	178	44	100.0	CARDINAL
gujaf-211	178	45	420	CARDINAL
gujaf-211	178	46	100.0	CARDINAL
gujaf-211	178	47	only 28	CARDINAL
gujaf-211	178	48	6.7%	PERCENT
gujaf-211	179	1	284	CARDINAL
gujaf-211	179	2	67.6%	PERCENT
gujaf-211	180	1	203	CARDINAL
gujaf-211	180	2	71.5%	PERCENT
gujaf-211	180	3	81(68.6%	PERCENT
gujaf-211	182	1	0.037	CARDINAL
gujaf-211	182	2	3	CARDINAL
gujaf-211	182	3	4	CARDINAL
gujaf-211	182	4	32,551.10	CARDINAL
gujaf-211	182	5	annual	DATE
gujaf-211	182	6	144,900.66 408,581.25	DATE
gujaf-211	182	7	41337.73	CARDINAL
gujaf-211	182	8	0.001	CARDINAL
gujaf-211	183	1	41,337.73 naira	QUANTITY
gujaf-211	184	1	0.006	CARDINAL
gujaf-211	184	2	32,551.10	CARDINAL
gujaf-211	184	3	26,455.56	DATE
gujaf-211	185	1	the patients gusau journal of accounting	ORG
gujaf-211	185	2	4	CARDINAL
gujaf-211	185	3	1, april	DATE
gujaf-211	185	4	2023 130	CARDINAL
gujaf-211	186	1	0.001	CARDINAL
gujaf-211	186	2	144,990.66) naira	MONEY
gujaf-211	186	3	4	CARDINAL
gujaf-211	186	4	28.6 ±	MONEY
gujaf-211	186	5	11.9 years	DATE
gujaf-211	186	6	26	CARDINAL
gujaf-211	186	7	35 years	DATE
gujaf-211	188	1	three-quarter	DATE
gujaf-211	189	1	2003	DATE
gujaf-211	189	2	akande 2000	DATE
gujaf-211	190	1	one	CARDINAL
gujaf-211	191	1	two-third	CARDINAL
gujaf-211	194	1	2003	DATE
gujaf-211	195	1	6.7%	PERCENT
gujaf-211	198	1	2019	DATE
gujaf-211	199	1	2014	DATE
gujaf-211	200	1	2018	DATE
gujaf-211	202	1	4	CARDINAL
gujaf-211	202	2	1, april	DATE
gujaf-211	202	3	2023 131	CARDINAL
gujaf-211	203	1	2003	DATE
gujaf-211	205	1	10%	PERCENT
gujaf-211	205	2	2016	CARDINAL
gujaf-211	208	1	2016	DATE
gujaf-211	209	1	tertiary	ORDINAL
gujaf-211	210	1	two	CARDINAL
gujaf-211	210	2	0.4%	PERCENT
gujaf-211	211	1	41,337.73 naira	QUANTITY
gujaf-211	215	1	gusau journal of accounting	ORG
gujaf-211	215	2	4	CARDINAL
gujaf-211	215	3	1, april	DATE
gujaf-211	215	4	2023 132 5	DATE
gujaf-211	216	1	i.	PERSON
gujaf-211	216	2	only one	CARDINAL
gujaf-211	216	3	fifteen	CARDINAL
gujaf-211	220	1	i.	PERSON
gujaf-211	223	1	t. m	ORG
gujaf-211	223	2	2000	DATE
gujaf-211	224	1	nigeria	GPE
gujaf-211	225	1	nigeria journal of clinical practice	ORG
gujaf-211	225	2	2(1):1-4	CARDINAL
gujaf-211	226	1	anyaehie ub	PERSON
gujaf-211	227	1	2004	DATE
gujaf-211	228	1	nigeria	GPE
gujaf-211	229	1	nigeria	GPE
gujaf-211	229	2	45(3):26	CARDINAL
gujaf-211	230	1	omeje o	GPE
gujaf-211	230	2	ayodeji o	PERSON
gujaf-211	230	3	f & sampson s.	ORG
gujaf-211	230	4	2022	CARDINAL
gujaf-211	231	1	nigeria	GPE
gujaf-211	232	1	14	CARDINAL
gujaf-211	232	2	553	CARDINAL
gujaf-211	232	3	575	CARDINAL
gujaf-211	233	1	bennett s.	PERSON
gujaf-211	233	2	1997	DATE
gujaf-211	235	1	10-11,washington	CARDINAL
gujaf-211	235	2	dc;1997	DATE
gujaf-211	235	3	eboh	PERSON
gujaf-211	235	4	akpata g	ORG
gujaf-211	235	5	2016	DATE
gujaf-211	236	1	nigeria	GPE
gujaf-211	236	2	the national health insurance	ORG
gujaf-211	237	1	european journal of business and management	ORG
gujaf-211	237	2	vol.8	ORG
gujaf-211	237	3	24	CARDINAL
gujaf-211	237	4	29	CARDINAL
gujaf-211	238	1	gbadeyan	PERSON
gujaf-211	238	2	aremu ma & adeoti jo	ORG
gujaf-211	239	1	2016	CARDINAL
gujaf-211	240	1	nigeria	GPE
gujaf-211	241	1	journal of economics and business research	ORG
gujaf-211	241	2	90	CARDINAL
gujaf-211	241	3	109	CARDINAL
gujaf-211	241	4	gusau journal of accounting	ORG
gujaf-211	241	5	4	CARDINAL
gujaf-211	241	6	1, april	DATE
gujaf-211	241	7	2023 133	CARDINAL
gujaf-211	241	8	inem av	PERSON
gujaf-211	241	9	fatayi williams aa	PERSON
gujaf-211	242	1	2003	DATE
gujaf-211	243	1	nigeria	GPE
gujaf-211	244	1	andrew pearson	PERSON
gujaf-211	245	1	nigeria medical	ORG
gujaf-211	245	2	90	CARDINAL
gujaf-211	246	1	lawanson ao & olaniyan	ORG
gujaf-211	246	2	2013	DATE
gujaf-211	247	1	southern nigeria	LOC
gujaf-211	248	1	africanjournal of health economics	ORG
gujaf-211	248	2	2	CARDINAL
gujaf-211	248	3	1): 31	DATE
gujaf-211	248	4	46	DATE
gujaf-211	249	1	obansa saj &	ORG
gujaf-211	249	2	orimisan a.	PERSON
gujaf-211	249	3	2013	DATE
gujaf-211	250	1	nigeria	GPE
gujaf-211	251	1	mediterranean journal	ORG
gujaf-211	251	2	social sciences	ORG
gujaf-211	251	3	4	CARDINAL
gujaf-211	251	4	1	CARDINAL
gujaf-211	251	5	221	CARDINAL
gujaf-211	251	6	236	CARDINAL
gujaf-211	252	1	bs & adaji	ORG
gujaf-211	252	2	mo	GPE
gujaf-211	252	3	2018	DATE
gujaf-211	253	1	healthcare	ORG
gujaf-211	253	2	nigeria	GPE
gujaf-211	254	1	amity journal of healthcare management	ORG
gujaf-211	254	2	3	CARDINAL
gujaf-211	254	3	2	CARDINAL
gujaf-211	254	4	31–42	DATE
gujaf-211	255	1	ichoku h, & uzochukwu	ORG
gujaf-211	255	2	2019	CARDINAL
gujaf-211	256	1	nigeria	GPE
gujaf-211	257	1	bmc health service research	ORG
gujaf-211	257	2	19:661–673	CARDINAL
gujaf-211	259	1	hanson k	PERSON
gujaf-211	259	2	2012	DATE
gujaf-211	259	3	nigeria	GPE
gujaf-211	260	1	plos one	PERSON
gujaf-211	261	1	7(7):e40811	CARDINAL
gujaf-211	261	2	kiriga j, & petu a.	ORG
gujaf-211	261	3	2009	DATE
gujaf-211	262	1	nigeria	GPE
gujaf-211	263	1	25(2):155	CARDINAL
gujaf-211	264	1	oyefabi	PERSON
gujaf-211	264	2	idris	PERSON
gujaf-211	264	3	a.	PERSON
gujaf-211	264	4	2014	DATE
gujaf-211	265	1	the ahmadu bello university teaching hospital	ORG
gujaf-211	265	2	zaria	PERSON
gujaf-211	265	3	nigeria	GPE
gujaf-211	266	1	journal of medicine	ORG
gujaf-211	267	1	16(1):27-31	DATE
gujaf-211	268	1	shaw	ORG
gujaf-211	268	2	& griffin	ORG
gujaf-211	269	1	1995	DATE
gujaf-211	270	1	africa	LOC
gujaf-211	271	1	washington	GPE
gujaf-211	271	2	dc	GPE
gujaf-211	271	3	world bank	ORG
gujaf-211	271	4	1995	DATE
gujaf-211	271	5	1330	CARDINAL
gujaf-211	272	1	uzochukwu bsc	PERSON
gujaf-211	272	2	md	GPE
gujaf-211	273	1	nigeria	GPE
gujaf-211	274	1	nigerian	NORP
gujaf-211	275	1	2015	CARDINAL
gujaf-211	275	2	18	CARDINAL
gujaf-211	275	3	4	CARDINAL
gujaf-211	275	4	437	CARDINAL
gujaf-211	275	5	444	CARDINAL
gujaf-211	276	1	bsc	GPE
gujaf-211	276	2	md	GPE
gujaf-211	276	3	oe	DATE
gujaf-211	276	4	2015	CARDINAL
gujaf-211	277	1	nigeria	GPE
gujaf-211	278	1	nigeria journal	ORG
gujaf-211	280	1	org/10.4103/11193077.154196.	ORG
gujaf-211	281	1	gusau journal of accounting	ORG
gujaf-211	281	2	4	CARDINAL
gujaf-211	281	3	1, april	DATE
gujaf-211	281	4	2023	CARDINAL
gujaf-211	281	5	jutting j.	PERSON
gujaf-211	281	6	2000	DATE
gujaf-211	282	1	africa	LOC
gujaf-211	283	1	193	CARDINAL
gujaf-211	284	1	whynes dk & sach	ORG
gujaf-211	285	1	2008	DATE
gujaf-211	286	1	malaysia	GPE
gujaf-211	287	1	7:15 – 19	DATE
gujaf-211	288	1	9276	DATE
gujaf-211	288	2	o	DATE
gujaf-211	288	3	suberu	ORG
gujaf-211	288	4	timothy g	PERSON
gujaf-211	288	5	ahmed s.	PERSON
gujaf-211	288	6	2014	DATE
gujaf-211	289	1	nigeria	GPE
gujaf-211	290	1	iosr journal of economics	ORG
gujaf-211	291	1	2014	DATE
gujaf-211	292	1	4	CARDINAL
gujaf-211	292	2	3	CARDINAL
gujaf-211	292	3	28	CARDINAL