id	sid	eid	entity	type
gujaf-212	1	1	gusau journal of accounting	ORG
gujaf-212	1	2	4	CARDINAL
gujaf-212	1	3	1	CARDINAL
gujaf-212	1	4	april	DATE
gujaf-212	1	5	2023	CARDINAL
gujaf-212	1	6	2756-665x	CARDINAL
gujaf-212	1	7	social sciences	ORG
gujaf-212	1	8	federal university gusau	ORG
gujaf-212	1	9	zamfara state	GPE
gujaf-212	1	10	gusau journal of accounting	ORG
gujaf-212	1	11	4	CARDINAL
gujaf-212	1	12	1, april	DATE
gujaf-212	1	13	2023 ii	CARDINAL
gujaf-212	1	14	4	CARDINAL
gujaf-212	1	15	1 april	DATE
gujaf-212	1	16	2023	CARDINAL
gujaf-212	1	17	2756-665x	CARDINAL
gujaf-212	1	18	social sciences	ORG
gujaf-212	1	19	federal university gusau	ORG
gujaf-212	1	20	zamfara state	GPE
gujaf-212	2	1	ahmadu bello university press limited	ORG
gujaf-212	2	2	zaria kaduna	PERSON
gujaf-212	2	3	nigeria	GPE
gujaf-212	3	1	08065949711	CARDINAL
gujaf-212	3	2	069-879121	CARDINAL
gujaf-212	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-212	4	2	4	CARDINAL
gujaf-212	4	3	1, april	DATE
gujaf-212	4	4	2023	CARDINAL
gujaf-212	6	1	muhammad mustapha	PERSON
gujaf-212	6	2	ahmadu bello university	ORG
gujaf-212	6	3	zaria	PERSON
gujaf-212	6	4	kaduna state	GPE
gujaf-212	7	1	umar farouk	PERSON
gujaf-212	7	2	federal university gusau	ORG
gujaf-212	7	3	zamfara state	GPE
gujaf-212	8	1	modu kumshe department of accounting	ORG
gujaf-212	8	2	university of maiduguri	ORG
gujaf-212	8	3	borno	GPE
gujaf-212	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-212	9	2	paul university	ORG
gujaf-212	10	1	prof kabir tahir hamid	PERSON
gujaf-212	10	2	bayero university	ORG
gujaf-212	10	3	kano	ORG
gujaf-212	11	1	prof	PERSON
gujaf-212	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-212	12	2	university of jos	ORG
gujaf-212	13	1	clifford ofurum department of accounting	ORG
gujaf-212	13	2	university of portharcourt	ORG
gujaf-212	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-212	15	2	ahmadu bello university	ORG
gujaf-212	15	3	zaria	PERSON
gujaf-212	16	1	prof	PERSON
gujaf-212	17	1	yusuf	PERSON
gujaf-212	18	1	b. rahman	PERSON
gujaf-212	18	2	lagos state university	ORG
gujaf-212	19	1	gusau journal of accounting	ORG
gujaf-212	19	2	4	CARDINAL
gujaf-212	19	3	1, april	DATE
gujaf-212	19	4	2023	CARDINAL
gujaf-212	20	1	suleiman a. s. aruwa	PERSON
gujaf-212	20	2	nasarawa state university	ORG
gujaf-212	20	3	keffi	GPE
gujaf-212	22	1	muhammad junaidu	PERSON
gujaf-212	22	2	kurawa department of accounting	ORG
gujaf-212	22	3	university kano	ORG
gujaf-212	24	1	muhammad habibu sabari department	PERSON
gujaf-212	24	2	ahmadu bello university	ORG
gujaf-212	24	3	zaria	PERSON
gujaf-212	24	4	prof	PERSON
gujaf-212	25	1	okpanachi joshua department of accounting	ORG
gujaf-212	25	2	nigerian defence academy	ORG
gujaf-212	25	3	kaduna	GPE
gujaf-212	26	1	hassan ibrahim department	PERSON
gujaf-212	26	2	ibb university	ORG
gujaf-212	26	3	niger state	GPE
gujaf-212	27	1	prof	PERSON
gujaf-212	28	1	mary okwo department of accounting	ORG
gujaf-212	28	2	enugu state university of science and technology	ORG
gujaf-212	30	1	aminu isah department of accounting	ORG
gujaf-212	30	2	bayero university	ORG
gujaf-212	30	3	kano	ORG
gujaf-212	31	1	prof	PERSON
gujaf-212	32	1	ahmadu bello department of accounting	ORG
gujaf-212	32	2	ahmadu bello university	ORG
gujaf-212	32	3	zaria	PERSON
gujaf-212	33	1	prof	PERSON
gujaf-212	34	1	musa yelwa abubakar department	PERSON
gujaf-212	34	2	usmanu danfodiyo university	ORG
gujaf-212	34	3	sokoto state	ORG
gujaf-212	35	1	prof	ORG
gujaf-212	36	1	salisu abubakar department of accounting	ORG
gujaf-212	36	2	ahmadu bello university	ORG
gujaf-212	36	3	zaria	PERSON
gujaf-212	36	4	kaduna state	GPE
gujaf-212	37	1	isaq	PERSON
gujaf-212	37	2	samaila department of accounting	ORG
gujaf-212	37	3	bayero university	ORG
gujaf-212	38	1	fatima	PERSON
gujaf-212	38	2	university of maiduguri	ORG
gujaf-212	38	3	borno state	ORG
gujaf-212	39	1	gusau journal of accounting	ORG
gujaf-212	39	2	4	CARDINAL
gujaf-212	39	3	1, april	DATE
gujaf-212	39	4	2023	CARDINAL
gujaf-212	39	5	sunusi sa'ad	PERSON
gujaf-212	39	6	dutse	GPE
gujaf-212	39	7	jigawa state	GPE
gujaf-212	40	1	nasiru a. ka’oje	PERSON
gujaf-212	40	2	usmanu danfodiyo university	ORG
gujaf-212	40	3	sokoto	PERSON
gujaf-212	41	1	aminu abdullahi department of accounting	ORG
gujaf-212	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-212	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-212	42	2	nigerian defence academy	ORG
gujaf-212	42	3	kaduna state	GPE
gujaf-212	43	1	dr.	PERSON
gujaf-212	43	2	saidu adamu department of accounting	ORG
gujaf-212	44	1	dr.	PERSON
gujaf-212	44	2	nasiru yunusa department	PERSON
gujaf-212	44	3	ahmadu bello university	ORG
gujaf-212	44	4	zaria	PERSON
gujaf-212	45	1	aisha	PERSON
gujaf-212	45	2	muhammad department	PERSON
gujaf-212	45	3	ahmadu bello university	ORG
gujaf-212	45	4	zaria	PERSON
gujaf-212	46	1	lawal muhammad	PERSON
gujaf-212	46	2	ahmadu bello university	ORG
gujaf-212	46	3	zaria	PERSON
gujaf-212	47	1	farouk	PERSON
gujaf-212	47	2	american university of nigeria	ORG
gujaf-212	47	3	yola	ORG
gujaf-212	48	1	bashir umar farouk	PERSON
gujaf-212	48	2	federal university gusau	ORG
gujaf-212	48	3	zamfara state	GPE
gujaf-212	49	1	dr emmanuel omokhuale department	PERSON
gujaf-212	49	2	federal university gusau	ORG
gujaf-212	50	1	state gusau journal of accounting	ORG
gujaf-212	50	2	4	CARDINAL
gujaf-212	50	3	1, april	DATE
gujaf-212	50	4	2023	CARDINAL
gujaf-212	51	1	kabiru isah	PERSON
gujaf-212	51	2	bayero university kano	ORG
gujaf-212	52	1	bashir	PERSON
gujaf-212	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-212	52	3	sokoto state	ORG
gujaf-212	54	1	muhammad tanko	PERSON
gujaf-212	54	2	kaduna state university	ORG
gujaf-212	54	3	kaduna	GPE
gujaf-212	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-212	55	2	sokoto state	ORG
gujaf-212	57	1	aliyu sulaiman kantudu	PERSON
gujaf-212	57	2	university kano	ORG
gujaf-212	58	1	usman muhammad adam	PERSON
gujaf-212	58	2	federal university gusau	ORG
gujaf-212	58	3	zamfara state	GPE
gujaf-212	59	1	gusau journal of accounting	ORG
gujaf-212	59	2	4	CARDINAL
gujaf-212	59	3	1, april	DATE
gujaf-212	59	4	2023	CARDINAL
gujaf-212	59	5	gusau journal of accounting	ORG
gujaf-212	60	1	two	CARDINAL
gujaf-212	60	2	april and october annually	DATE
gujaf-212	61	1	the department of accounting	ORG
gujaf-212	61	2	social sciences	ORG
gujaf-212	61	3	federal university gusau	ORG
gujaf-212	61	4	zamfara state	GPE
gujaf-212	61	5	nigeria	GPE
gujaf-212	61	6	islamic finance	ORG
gujaf-212	61	7	islamic	NORP
gujaf-212	62	1	english	LANGUAGE
gujaf-212	63	1	more than 15	CARDINAL
gujaf-212	63	2	a4	ORG
gujaf-212	63	3	1.5	CARDINAL
gujaf-212	63	4	12	CARDINAL
gujaf-212	64	1	25 percent	PERCENT
gujaf-212	65	1	5000	CARDINAL
gujaf-212	65	2	more than 250	CARDINAL
gujaf-212	65	3	four	CARDINAL
gujaf-212	66	1	apa 7th	PRODUCT
gujaf-212	67	1	4	CARDINAL
gujaf-212	67	2	1, april	DATE
gujaf-212	67	3	2023	CARDINAL
gujaf-212	71	1	fcmb	PERSON
gujaf-212	71	2	7278465011	DATE
gujaf-212	71	3	gusau journal of accounting	ORG
gujaf-212	71	4	federal university gusau	ORG
gujaf-212	71	5	zamfara state	GPE
gujaf-212	73	1	+2348069393824	DATE
gujaf-212	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-212	73	3	4	CARDINAL
gujaf-212	73	4	1, april	DATE
gujaf-212	73	5	2023	CARDINAL
gujaf-212	73	6	nigeria	GPE
gujaf-212	73	7	benjamin gwabin joseph	PERSON
gujaf-212	73	8	abdullahi phd	PERSON
gujaf-212	73	9	benjamin kumai gugong phd	PERSON
gujaf-212	73	10	1	CARDINAL
gujaf-212	73	11	nigeria	GPE
gujaf-212	73	12	abubakar umar 18	PERSON
gujaf-212	73	13	nigeria	GPE
gujaf-212	73	14	abdullahi ahmed phd	PERSON
gujaf-212	73	15	zakari usman	PERSON
gujaf-212	73	16	35	CARDINAL
gujaf-212	73	17	nigerian	NORP
gujaf-212	73	18	muhammed alhaji abubakar	PERSON
gujaf-212	73	19	nordin phd	PERSON
gujaf-212	73	20	abubakar hamisu	PERSON
gujaf-212	73	21	umar 54 board	ORG
gujaf-212	73	22	nigeria	GPE
gujaf-212	73	23	isah	PERSON
gujaf-212	73	24	phd	PERSON
gujaf-212	73	25	ahmed bello phd	PERSON
gujaf-212	74	1	75	CARDINAL
gujaf-212	74	2	nigeria shehu usman hassan	LOC
gujaf-212	74	3	bello sabo	PERSON
gujaf-212	74	4	ismai'l idris	PERSON
gujaf-212	74	5	idris ahmed aliyu	PERSON
gujaf-212	75	1	96	CARDINAL
gujaf-212	75	2	lafia nasarawa state	ORG
gujaf-212	75	3	nigeria	GPE
gujaf-212	75	4	ahmed mohammed yahaya	PERSON
gujaf-212	75	5	babatunde joseph kolawole	PERSON
gujaf-212	75	6	bello surajudeen oyeleke	ORG
gujaf-212	75	7	121	CARDINAL
gujaf-212	75	8	nigeria	GPE
gujaf-212	75	9	atanda	NORP
gujaf-212	75	10	mohamad ali abdul-hamid	PERSON
gujaf-212	75	11	salami suleiman	PERSON
gujaf-212	75	12	salam mudathir	PERSON
gujaf-212	75	13	135	CARDINAL
gujaf-212	75	14	4	CARDINAL
gujaf-212	75	15	1, april	DATE
gujaf-212	75	16	2023	CARDINAL
gujaf-212	75	17	nigeria	GPE
gujaf-212	75	18	151	CARDINAL
gujaf-212	75	19	sani abdulrahman bala	PERSON
gujaf-212	75	20	jamilu jibril	PERSON
gujaf-212	75	21	nigeria	GPE
gujaf-212	75	22	171	CARDINAL
gujaf-212	75	23	abdulrahman bala	PERSON
gujaf-212	75	24	umar salim ibrahim	PERSON
gujaf-212	75	25	samaila dannana risk committee	ORG
gujaf-212	75	26	nigeria	GPE
gujaf-212	75	27	najib abbas	PERSON
gujaf-212	75	28	kabiru isa	PERSON
gujaf-212	75	29	naja’atu bala 192	PERSON
gujaf-212	75	30	nigeria	GPE
gujaf-212	75	31	ahmad muhammad ahmad	PERSON
gujaf-212	75	32	lubabah mansur kwanbo	PERSON
gujaf-212	75	33	ph.d	NORP
gujaf-212	75	34	shehu usman hassan	PERSON
gujaf-212	75	35	ph.d	NORP
gujaf-212	76	1	musa suleiman umar	PERSON
gujaf-212	76	2	ph.d	NORP
gujaf-212	77	1	216	CARDINAL
gujaf-212	77	2	nigeria	GPE
gujaf-212	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-212	77	4	lawal mohammed	PERSON
gujaf-212	77	5	ph.d	NORP
gujaf-212	77	6	ahmed bello	PERSON
gujaf-212	77	7	ph.d	NORP
gujaf-212	78	1	umar farouk	PERSON
gujaf-212	78	2	237	CARDINAL
gujaf-212	78	3	nigerian	NORP
gujaf-212	78	4	daniel gbadebo	PERSON
gujaf-212	78	5	254	CARDINAL
gujaf-212	78	6	nigeria	GPE
gujaf-212	79	1	daniel gbadebo	PERSON
gujaf-212	79	2	275	CARDINAL
gujaf-212	79	3	gusau journal of accounting	ORG
gujaf-212	79	4	4	CARDINAL
gujaf-212	79	5	1, april	DATE
gujaf-212	79	6	2023 135	CARDINAL
gujaf-212	79	7	nigeria	GPE
gujaf-212	79	8	atanda aliu department of accounting university	ORG
gujaf-212	79	9	m. b. 1515	PERSON
gujaf-212	80	1	ilorin nigeria	GPE
gujaf-212	81	1	lanre@unilorin.edu.ng mohamad ali abdul-hamid	PERSON
gujaf-212	81	2	putra business school	ORG
gujaf-212	81	3	upm serdang	ORG
gujaf-212	81	4	malaysia	GPE
gujaf-212	82	1	salami suleiman department of accounting a.b.u business school ahmadu bello university	ORG
gujaf-212	82	2	m. b. 1013	PERSON
gujaf-212	82	3	zaria	GPE
gujaf-212	82	4	nigeria	GPE
gujaf-212	83	1	salam mudathir	PERSON
gujaf-212	83	2	nigeria	GPE
gujaf-212	86	1	nigeria	GPE
gujaf-212	87	1	nigerian	NORP
gujaf-212	89	1	pls	NORP
gujaf-212	90	1	nigeria	GPE
gujaf-212	92	1	nigeria	GPE
gujaf-212	93	1	gusau journal of accounting	ORG
gujaf-212	93	2	4	CARDINAL
gujaf-212	93	3	1, april	DATE
gujaf-212	93	4	2023	CARDINAL
gujaf-212	93	5	2004	DATE
gujaf-212	93	6	nigerian	NORP
gujaf-212	94	1	2014	DATE
gujaf-212	95	1	the world bank	ORG
gujaf-212	95	2	1994	DATE
gujaf-212	97	1	2015	DATE
gujaf-212	98	1	gerrard et al.	PERSON
gujaf-212	98	2	2019	DATE
gujaf-212	99	1	nigeria	GPE
gujaf-212	99	2	nigerian	NORP
gujaf-212	100	1	babatunde	GPE
gujaf-212	100	2	2012	DATE
gujaf-212	100	3	imhanlahimi & joseph, 2011	ORG
gujaf-212	100	4	nigerian	NORP
gujaf-212	100	5	james	PERSON
gujaf-212	100	6	2013	DATE
gujaf-212	100	7	2005	DATE
gujaf-212	100	8	2008	DATE
gujaf-212	100	9	2012	DATE
gujaf-212	100	10	2013	DATE
gujaf-212	101	1	nigeria	GPE
gujaf-212	102	1	only about 45%	PERCENT
gujaf-212	102	2	imhanlahimi & joseph, 2011	ORG
gujaf-212	102	3	only 1.5%	PERCENT
gujaf-212	102	4	2013	DATE
gujaf-212	103	1	2004	DATE
gujaf-212	103	2	nigeria	GPE
gujaf-212	105	1	gerrard et al.	ORG
gujaf-212	105	2	2019	DATE
gujaf-212	105	3	hess	PERSON
gujaf-212	105	4	2005	DATE
gujaf-212	106	1	nigeria	GPE
gujaf-212	106	2	2013	DATE
gujaf-212	106	3	imhanlahimi & joseph, 2011	ORG
gujaf-212	107	1	nigeria	GPE
gujaf-212	107	2	ahmad	PERSON
gujaf-212	107	3	2010	DATE
gujaf-212	108	1	gusau journal of accounting	ORG
gujaf-212	108	2	4	CARDINAL
gujaf-212	108	3	1, april	DATE
gujaf-212	108	4	2023 137	DATE
gujaf-212	108	5	nigeria	GPE
gujaf-212	109	1	nigeria	GPE
gujaf-212	112	1	2	CARDINAL
gujaf-212	113	1	dorfman et al	PERSON
gujaf-212	114	1	2013	DATE
gujaf-212	115	1	asher	PERSON
gujaf-212	115	2	bali	GPE
gujaf-212	115	3	2013	DATE
gujaf-212	118	1	giang & nguyen	ORG
gujaf-212	118	2	2017	DATE
gujaf-212	119	1	older ages	DATE
gujaf-212	121	1	finland	GPE
gujaf-212	121	2	sorsa	PERSON
gujaf-212	121	3	van der zwan	PERSON
gujaf-212	121	4	2022	CARDINAL
gujaf-212	122	1	nigeria	GPE
gujaf-212	122	2	jimoh	PERSON
gujaf-212	122	3	2021	CARDINAL
gujaf-212	122	4	15	CARDINAL
gujaf-212	123	1	nigerian	NORP
gujaf-212	124	1	gusau journal of accounting	ORG
gujaf-212	124	2	4	CARDINAL
gujaf-212	124	3	1, april	DATE
gujaf-212	124	4	2023	CARDINAL
gujaf-212	124	5	romero, & ruiz	ORG
gujaf-212	124	6	2014	DATE
gujaf-212	125	1	anantharaman & chuk	ORG
gujaf-212	125	2	2017	DATE
gujaf-212	126	1	rocha et al.	PERSON
gujaf-212	126	2	2001	DATE
gujaf-212	127	1	akeni	PERSON
gujaf-212	127	2	2009	DATE
gujaf-212	127	3	nigeria	GPE
gujaf-212	128	1	akeni	PERSON
gujaf-212	128	2	2009	DATE
gujaf-212	128	3	nigeria	GPE
gujaf-212	129	1	2015	DATE
gujaf-212	130	1	crowther	PERSON
gujaf-212	130	2	2011	DATE
gujaf-212	131	1	hess	PERSON
gujaf-212	131	2	2005	DATE
gujaf-212	133	1	2022	CARDINAL
gujaf-212	135	1	hess	PERSON
gujaf-212	135	2	2005	DATE
gujaf-212	135	3	hess	PERSON
gujaf-212	135	4	2005	DATE
gujaf-212	136	1	doménech	PERSON
gujaf-212	136	2	melguizo	PERSON
gujaf-212	136	3	2008	DATE
gujaf-212	139	1	2018	DATE
gujaf-212	139	2	20022004	DATE
gujaf-212	139	3	german	NORP
gujaf-212	140	1	27 years	DATE
gujaf-212	142	1	gusau journal of accounting	ORG
gujaf-212	142	2	4	CARDINAL
gujaf-212	142	3	1, april	DATE
gujaf-212	142	4	2023 139	CARDINAL
gujaf-212	142	5	nigerian	NORP
gujaf-212	142	6	nigerian	NORP
gujaf-212	143	1	nigerian	NORP
gujaf-212	144	1	imhanlahimi	PERSON
gujaf-212	144	2	joseph	PERSON
gujaf-212	144	3	2011	DATE
gujaf-212	144	4	1350	CARDINAL
gujaf-212	144	5	south south	LOC
gujaf-212	144	6	nigeria	GPE
gujaf-212	145	1	55 percent	PERCENT
gujaf-212	146	1	187	CARDINAL
gujaf-212	146	2	babatunde	PERSON
gujaf-212	146	3	2012	DATE
gujaf-212	147	1	124 (61%	PERCENT
gujaf-212	148	1	ojiaku et al	PERSON
gujaf-212	148	2	2020	DATE
gujaf-212	148	3	south-east	LOC
gujaf-212	148	4	nigeria	GPE
gujaf-212	150	1	nigerian	NORP
gujaf-212	152	1	nigeria	GPE
gujaf-212	153	1	2019	DATE
gujaf-212	154	1	baker	PERSON
gujaf-212	154	2	logue & rader, 2005	ORG
gujaf-212	156	1	section 68 of the act (	LAW
gujaf-212	156	2	the act (2004	DATE
gujaf-212	158	1	2009	DATE
gujaf-212	158	2	gusau journal of accounting	ORG
gujaf-212	158	3	4	CARDINAL
gujaf-212	158	4	1, april	DATE
gujaf-212	158	5	2023 140	CARDINAL
gujaf-212	160	1	2009b	DATE
gujaf-212	161	1	annual	DATE
gujaf-212	162	1	valderrama	PERSON
gujaf-212	162	2	2017	CARDINAL
gujaf-212	162	3	philippines	GPE
gujaf-212	163	1	2014	DATE
gujaf-212	165	1	five	CARDINAL
gujaf-212	165	2	us	GPE
gujaf-212	165	3	xu	PERSON
gujaf-212	165	4	2006	DATE
gujaf-212	165	5	87	CARDINAL
gujaf-212	166	1	nigeria	GPE
gujaf-212	166	2	2006	DATE
gujaf-212	166	3	8	CARDINAL
gujaf-212	166	4	sas 8)	ORG
gujaf-212	166	5	nigerian	NORP
gujaf-212	167	1	30	CARDINAL
gujaf-212	167	2	the nigerian stock exchange	ORG
gujaf-212	169	1	2008	DATE
gujaf-212	169	2	the act (2004	DATE
gujaf-212	169	3	the act (2004	DATE
gujaf-212	169	4	annual	DATE
gujaf-212	169	5	30	CARDINAL
gujaf-212	169	6	the act (2004	DATE
gujaf-212	169	7	sas 8	ORG
gujaf-212	170	1	the act (2004	DATE
gujaf-212	170	2	nigeria	GPE
gujaf-212	171	1	2004	DATE
gujaf-212	171	2	sule	PERSON
gujaf-212	171	3	2009	DATE
gujaf-212	172	1	10 year-period	DATE
gujaf-212	172	2	nigerian	NORP
gujaf-212	174	1	gusau journal of accounting	ORG
gujaf-212	174	2	4	CARDINAL
gujaf-212	174	3	1, april	DATE
gujaf-212	174	4	2023 141	CARDINAL
gujaf-212	174	5	2013	DATE
gujaf-212	174	6	nigeria	GPE
gujaf-212	174	7	1998-2007	DATE
gujaf-212	175	1	ten	CARDINAL
gujaf-212	176	1	ayegba et al	PERSON
gujaf-212	177	1	2013	DATE
gujaf-212	178	1	1.5%	PERCENT
gujaf-212	179	1	2013	DATE
gujaf-212	180	1	chi-square	PERSON
gujaf-212	181	1	2015	CARDINAL
gujaf-212	181	2	21	CARDINAL
gujaf-212	184	1	nigeria	GPE
gujaf-212	185	1	3	CARDINAL
gujaf-212	187	1	rea & parker	ORG
gujaf-212	187	2	2005	DATE
gujaf-212	188	1	710	CARDINAL
gujaf-212	188	2	31	CARDINAL
gujaf-212	188	3	nigeria	GPE
gujaf-212	189	1	ten	CARDINAL
gujaf-212	189	2	31	CARDINAL
gujaf-212	189	3	310	CARDINAL
gujaf-212	189	4	400	CARDINAL
gujaf-212	189	5	2015	DATE
gujaf-212	189	6	imhanlahimi & joseph, 2011	ORG
gujaf-212	190	1	cong, frank, gianakis	ORG
gujaf-212	190	2	guo	PERSON
gujaf-212	190	3	2015	DATE
gujaf-212	190	4	2015	CARDINAL
gujaf-212	191	1	eight	CARDINAL
gujaf-212	191	2	five	CARDINAL
gujaf-212	191	3	2012	DATE
gujaf-212	192	1	4.0	CARDINAL
gujaf-212	192	2	ringle	ORG
gujaf-212	192	3	wende, & becker	ORG
gujaf-212	192	4	2022	CARDINAL
gujaf-212	192	5	4	CARDINAL
gujaf-212	192	6	1, april	DATE
gujaf-212	192	7	2023 142	CARDINAL
gujaf-212	192	8	578	CARDINAL
gujaf-212	193	1	212	CARDINAL
gujaf-212	193	2	36.68%	PERCENT
gujaf-212	193	3	366	CARDINAL
gujaf-212	193	4	63.32%	PERCENT
gujaf-212	194	1	74	DATE
gujaf-212	194	2	34.9%	PERCENT
gujaf-212	194	3	138	CARDINAL
gujaf-212	195	1	155	CARDINAL
gujaf-212	195	2	78.1	CARDINAL
gujaf-212	195	3	42	DATE
gujaf-212	195	4	19.8	CARDINAL
gujaf-212	195	5	159(7.1%	PERCENT
gujaf-212	196	1	547	CARDINAL
gujaf-212	196	2	94.64%	PERCENT
gujaf-212	196	3	31(5.36%	PERCENT
gujaf-212	197	1	309	CARDINAL
gujaf-212	197	2	53.46%	PERCENT
gujaf-212	197	3	269	CARDINAL
gujaf-212	197	4	46.54%	PERCENT
gujaf-212	198	1	45	DATE
gujaf-212	198	2	7.79%	PERCENT
gujaf-212	199	1	77	DATE
gujaf-212	199	2	13.32%	PERCENT
gujaf-212	199	3	323	CARDINAL
gujaf-212	199	4	55.88%	PERCENT
gujaf-212	199	5	133 (	PERCENT
gujaf-212	199	6	23%	PERCENT
gujaf-212	199	7	degree/hnd	ORG
gujaf-212	200	1	3.88 years	DATE
gujaf-212	200	2	9.56 years 4	DATE
gujaf-212	200	3	pls	NORP
gujaf-212	200	4	1	CARDINAL
gujaf-212	200	5	0.5	CARDINAL
gujaf-212	201	1	2017	CARDINAL
gujaf-212	202	1	0.7	CARDINAL
gujaf-212	202	2	1	CARDINAL
gujaf-212	203	1	0.5	CARDINAL
gujaf-212	203	2	1998	DATE
gujaf-212	204	1	appendix 1	LAW
gujaf-212	204	2	fornell	CARDINAL
gujaf-212	204	3	2	CARDINAL
gujaf-212	204	4	appendix 2	LAW
gujaf-212	205	1	1	CARDINAL
gujaf-212	205	2	0.869 0.885	MONEY
gujaf-212	205	3	0.653	MONEY
gujaf-212	206	1	0.924	MONEY
gujaf-212	206	2	0.600	MONEY
gujaf-212	206	3	0.812	MONEY
gujaf-212	206	4	0.868	CARDINAL
gujaf-212	206	5	gusau journal of accounting	ORG
gujaf-212	206	6	4	CARDINAL
gujaf-212	206	7	1, april	DATE
gujaf-212	206	8	2023 143	CARDINAL
gujaf-212	206	9	2	CARDINAL
gujaf-212	206	10	0.932	CARDINAL
gujaf-212	206	11	0.808	MONEY
gujaf-212	206	12	0.135	CARDINAL
gujaf-212	207	1	1.019	CARDINAL
gujaf-212	207	2	1.034	CARDINAL
gujaf-212	207	3	0.981	CARDINAL
gujaf-212	207	4	0.967	CARDINAL
gujaf-212	208	1	tabachnick & fidell	ORG
gujaf-212	208	2	2013	DATE
gujaf-212	208	3	less than 5	CARDINAL
gujaf-212	208	4	greater than 0.2	CARDINAL
gujaf-212	210	1	0.109	CARDINAL
gujaf-212	210	2	0.106	CARDINAL
gujaf-212	210	3	tran	PERSON
gujaf-212	211	1	tran	PERSON
gujaf-212	211	2	f-square	QUANTITY
gujaf-212	211	3	0.022	CARDINAL
gujaf-212	211	4	0.025	CARDINAL
gujaf-212	212	1	0.07	CARDINAL
gujaf-212	212	2	zero	CARDINAL
gujaf-212	213	1	3	CARDINAL
gujaf-212	213	2	1.019 1.034	MONEY
gujaf-212	213	3	1.034	CARDINAL
gujaf-212	213	4	1	CARDINAL
gujaf-212	213	5	4	CARDINAL
gujaf-212	213	6	1, april	DATE
gujaf-212	213	7	2023 144	CARDINAL
gujaf-212	213	8	4	CARDINAL
gujaf-212	214	1	0.322	CARDINAL
gujaf-212	214	2	.000	CARDINAL
gujaf-212	216	1	doménech & melguizo	ORG
gujaf-212	216	2	2008	DATE
gujaf-212	216	3	hess	PERSON
gujaf-212	216	4	2005	DATE
gujaf-212	217	1	rocha et al	PERSON
gujaf-212	218	1	2001	DATE
gujaf-212	219	1	crowther & seifi	ORG
gujaf-212	219	2	2011	DATE
gujaf-212	219	3	2014	DATE
gujaf-212	220	1	hess	PERSON
gujaf-212	220	2	2005	DATE
gujaf-212	222	1	2017	CARDINAL
gujaf-212	225	1	2018	DATE
gujaf-212	226	1	nigeria	GPE
gujaf-212	226	2	the act (2004	DATE
gujaf-212	228	1	0.045	CARDINAL
gujaf-212	230	1	2005	DATE
gujaf-212	230	2	2008	DATE
gujaf-212	230	3	xu	PERSON
gujaf-212	230	4	2006	DATE
gujaf-212	231	1	sule	PERSON
gujaf-212	231	2	2009	DATE
gujaf-212	231	3	post cps implementation years	ORG
gujaf-212	231	4	nigerian	NORP
gujaf-212	232	1	the gusau journal of accounting	ORG
gujaf-212	232	2	4	CARDINAL
gujaf-212	232	3	1, april	DATE
gujaf-212	232	4	2023 145	CARDINAL
gujaf-212	233	1	the act (2004	DATE
gujaf-212	233	2	years	DATE
gujaf-212	234	1	ayegba et al	PERSON
gujaf-212	235	1	2013	DATE
gujaf-212	236	1	the end of the first quarter of 2022	DATE
gujaf-212	236	2	only four	CARDINAL
gujaf-212	236	3	2022	CARDINAL
gujaf-212	238	1	173	CARDINAL
gujaf-212	238	2	june 2012	DATE
gujaf-212	239	1	between june 2012 to june 2022	DATE
gujaf-212	239	2	2022	CARDINAL
gujaf-212	240	1	thisday	DATE
gujaf-212	240	2	2022	CARDINAL
gujaf-212	241	1	pencom	PERSON
gujaf-212	242	1	union bank of nigeria	ORG
gujaf-212	242	2	thisday	DATE
gujaf-212	242	3	2022	CARDINAL
gujaf-212	243	1	delta state	ORG
gujaf-212	243	2	4	CARDINAL
gujaf-212	243	3	0.322 0.045 0.036	MONEY
gujaf-212	243	4	0.701	MONEY
gujaf-212	243	5	0.484	CARDINAL
gujaf-212	243	6	4	CARDINAL
gujaf-212	243	7	1, april	DATE
gujaf-212	243	8	2023 146	CARDINAL
gujaf-212	243	9	2	CARDINAL
gujaf-212	243	10	5	CARDINAL
gujaf-212	243	11	nigeria	GPE
gujaf-212	245	1	two	CARDINAL
gujaf-212	246	1	nigeria	GPE
gujaf-212	253	1	gusau journal of accounting	ORG
gujaf-212	253	2	4	CARDINAL
gujaf-212	253	3	1, april	DATE
gujaf-212	253	4	2023 147	CARDINAL
gujaf-212	253	5	ahmad	PERSON
gujaf-212	253	6	m. k.	PERSON
gujaf-212	253	7	2008	DATE
gujaf-212	254	1	nigeria	GPE
gujaf-212	255	1	5th	ORDINAL
gujaf-212	255	2	february	DATE
gujaf-212	255	3	dakar.	GPE
gujaf-212	256	1	akeni	NORP
gujaf-212	257	1	2009	DATE
gujaf-212	258	1	nigeria	GPE
gujaf-212	258	2	university of benin	ORG
gujaf-212	259	1	anantharaman	GPE
gujaf-212	259	2	d., & chuk	ORG
gujaf-212	259	3	2017	CARDINAL
gujaf-212	261	1	ssrn 3010009	EVENT
gujaf-212	262	1	asher	PERSON
gujaf-212	262	2	m. g.	PERSON
gujaf-212	262	3	& bali	ORG
gujaf-212	262	4	a. s.	PERSON
gujaf-212	262	5	2013	DATE
gujaf-212	263	1	singapore	GPE
gujaf-212	264	1	malaysian	NORP
gujaf-212	264	2	175	CARDINAL
gujaf-212	265	1	ayegba	PERSON
gujaf-212	265	2	james, i., & odoh	PERSON
gujaf-212	265	3	l.	PERSON
gujaf-212	265	4	2013	DATE
gujaf-212	266	1	nigeria	GPE
gujaf-212	267	1	british journal of arts	ORG
gujaf-212	267	2	97	CARDINAL
gujaf-212	268	1	babatunde	PERSON
gujaf-212	268	2	m. a.	PERSON
gujaf-212	268	3	2012	DATE
gujaf-212	269	1	nigeria	GPE
gujaf-212	270	1	7(3	CARDINAL
gujaf-212	270	2	464	CARDINAL
gujaf-212	271	1	r., & yi	ORG
gujaf-212	271	2	1988	DATE
gujaf-212	273	1	the academy of marketing science	ORG
gujaf-212	273	2	16	CARDINAL
gujaf-212	273	3	74-94	DATE
gujaf-212	274	1	baker	PERSON
gujaf-212	274	2	a. j.	PERSON
gujaf-212	274	3	logue	PERSON
gujaf-212	274	4	d. e.	PERSON
gujaf-212	274	5	j. s.	PERSON
gujaf-212	274	6	2005	DATE
gujaf-212	276	1	oxford	NORP
gujaf-212	276	2	oxford university	ORG
gujaf-212	277	1	a. o.	PERSON
gujaf-212	277	2	2019	CARDINAL
gujaf-212	278	1	nigerian	NORP
gujaf-212	279	1	7(1	CARDINAL
gujaf-212	279	2	31	CARDINAL
gujaf-212	279	3	m., & xu	ORG
gujaf-212	279	4	2006	DATE
gujaf-212	281	1	american academy of business 9(2	ORG
gujaf-212	281	2	294	CARDINAL
gujaf-212	282	1	cong	PERSON
gujaf-212	282	2	y. c., frank, h. a., gianakis	PERSON
gujaf-212	282	3	g. j., & guo	PERSON
gujaf-212	282	4	h. d.	PERSON
gujaf-212	282	5	2014	DATE
gujaf-212	283	1	florida	GPE
gujaf-212	284	1	35(4	CARDINAL
gujaf-212	284	2	333	CARDINAL
gujaf-212	285	1	crowther	ORG
gujaf-212	285	2	d., & seifi	ORG
gujaf-212	285	3	s. (2011	ORG
gujaf-212	287	1	bookboon dolls	GPE
gujaf-212	287	2	m.	GPE
gujaf-212	287	3	doerrenberg	GPE
gujaf-212	287	4	a., & stichnoth	ORG
gujaf-212	287	5	2018	DATE
gujaf-212	289	1	journal of public economics	ORG
gujaf-212	289	2	158	CARDINAL
gujaf-212	289	3	168	CARDINAL
gujaf-212	290	1	gusau journal of accounting	ORG
gujaf-212	290	2	4	CARDINAL
gujaf-212	290	3	1, april	DATE
gujaf-212	290	4	2023 148	CARDINAL
gujaf-212	290	5	r., & melguizo	ORG
gujaf-212	290	6	á	ORG
gujaf-212	290	7	2008	DATE
gujaf-212	291	1	spain	GPE
gujaf-212	293	1	banca	ORG
gujaf-212	294	1	dorfman	PERSON
gujaf-212	294	2	m. c.	PERSON
gujaf-212	294	3	r.	NORP
gujaf-212	294	4	o'keefe	GPE
gujaf-212	294	5	wang	PERSON
gujaf-212	294	6	d.	NORP
gujaf-212	294	7	r.	NORP
gujaf-212	294	8	2013	DATE
gujaf-212	295	1	china	GPE
gujaf-212	296	1	b.	PERSON
gujaf-212	296	2	romero	GPE
gujaf-212	296	3	s., & ruiz	ORG
gujaf-212	296	4	s.	PERSON
gujaf-212	296	5	2014	DATE
gujaf-212	298	1	journal of business ethics	ORG
gujaf-212	298	2	122(1	CARDINAL
gujaf-212	298	3	53-63	DATE
gujaf-212	299	1	gerrard	GPE
gujaf-212	299	2	r.	NORP
gujaf-212	299	3	m.	PERSON
gujaf-212	299	4	i., & nielsen	ORG
gujaf-212	299	5	j. p.	PERSON
gujaf-212	299	6	2019	CARDINAL
gujaf-212	301	1	european journal of operational research	ORG
gujaf-212	301	2	274(3	CARDINAL
gujaf-212	301	3	11021111	DATE
gujaf-212	302	1	giang	PERSON
gujaf-212	302	2	l. t.	PERSON
gujaf-212	302	3	c. v. (	PERSON
gujaf-212	302	4	2017	CARDINAL
gujaf-212	303	1	vietnam	GPE
gujaf-212	304	1	journal of economics and development	ORG
gujaf-212	304	2	19(3	DATE
gujaf-212	304	3	40-51	CARDINAL
gujaf-212	305	1	j. f.	PERSON
gujaf-212	305	2	hult	PERSON
gujaf-212	305	3	g. t. m.	PERSON
gujaf-212	305	4	ringle	ORG
gujaf-212	305	5	2017	DATE
gujaf-212	306	1	pls	NORP
gujaf-212	308	1	hess	PERSON
gujaf-212	308	2	d. (	GPE
gujaf-212	308	3	2005	DATE
gujaf-212	310	1	uc davis	PERSON
gujaf-212	310	2	39	CARDINAL
gujaf-212	310	3	187	CARDINAL
gujaf-212	310	4	n. b.	PERSON
gujaf-212	310	5	c. i.	PERSON
gujaf-212	310	6	2015	DATE
gujaf-212	311	1	nigeria	GPE
gujaf-212	312	1	journal of business & management	ORG
gujaf-212	312	2	1(1	CARDINAL
gujaf-212	312	3	1-15	CARDINAL
gujaf-212	312	4	imhanlahimi	PERSON
gujaf-212	312	5	j. e., & joseph	PERSON
gujaf-212	312	6	2011	DATE
gujaf-212	313	1	nigeria	GPE
gujaf-212	313	2	african	NORP
gujaf-212	314	1	indian journal of economics	ORG
gujaf-212	314	2	10(2	DATE
gujaf-212	314	3	173	CARDINAL
gujaf-212	314	4	202	CARDINAL
gujaf-212	314	5	kantudu a. s. (	PERSON
gujaf-212	314	6	2005	DATE
gujaf-212	315	1	nigeria	GPE
gujaf-212	316	1	journal of social and management sciences	ORG
gujaf-212	317	1	10	CARDINAL
gujaf-212	317	2	71-100	CARDINAL
gujaf-212	317	3	kantudu	PERSON
gujaf-212	317	4	a. s.	PERSON
gujaf-212	317	5	2008	DATE
gujaf-212	318	1	2004	DATE
gujaf-212	318	2	nigeria	GPE
gujaf-212	318	3	http://ssrn.com/abstract=1106462	ORG
gujaf-212	318	4	a. p.	PERSON
gujaf-212	318	5	2015	CARDINAL
gujaf-212	320	1	107	CARDINAL
gujaf-212	320	2	154	CARDINAL
gujaf-212	321	1	ojiaku	PERSON
gujaf-212	321	2	o. c.	PERSON
gujaf-212	321	3	nwatu	GPE
gujaf-212	321	4	b. c., & aghara	GPE
gujaf-212	321	5	2020	DATE
gujaf-212	322	1	nigeria	GPE
gujaf-212	323	1	asian journal of economics	ORG
gujaf-212	323	2	1(2	CARDINAL
gujaf-212	323	3	121	CARDINAL
gujaf-212	324	1	http://ssrn.com/abstract=1106462 gusau journal of accounting	ORG
gujaf-212	324	2	4	CARDINAL
gujaf-212	324	3	1, april	DATE
gujaf-212	324	4	2023 149	DATE
gujaf-212	324	5	j. a.	PERSON
gujaf-212	324	6	m. o.	PERSON
gujaf-212	324	7	2012	DATE
gujaf-212	325	1	nigeria	GPE
gujaf-212	326	1	african	NORP
gujaf-212	326	2	6(4	CARDINAL
gujaf-212	326	3	59	CARDINAL
gujaf-212	327	1	oloruntoba	PERSON
gujaf-212	327	2	a. d.	PERSON
gujaf-212	327	3	j. i.	PERSON
gujaf-212	327	4	2021	CARDINAL
gujaf-212	327	5	nigeria	GPE
gujaf-212	328	1	musa yaradua university journal of accounting	ORG
gujaf-212	328	2	2	CARDINAL
gujaf-212	328	3	2	CARDINAL
gujaf-212	328	4	54	CARDINAL
gujaf-212	328	5	s. i. k.	PERSON
gujaf-212	328	6	2013	DATE
gujaf-212	329	1	nigeria	GPE
gujaf-212	329	2	55	CARDINAL
gujaf-212	329	3	12802-12809	DATE
gujaf-212	330	1	a. o.	PERSON
gujaf-212	330	2	2015	CARDINAL
gujaf-212	331	1	africa	LOC
gujaf-212	332	1	nigeria	GPE
gujaf-212	333	1	4(2	CARDINAL
gujaf-212	333	2	33	CARDINAL
gujaf-212	335	1	2004	DATE
gujaf-212	336	1	2004	DATE
gujaf-212	336	2	nigeria	GPE
gujaf-212	337	1	2004	DATE
gujaf-212	338	1	nigeria	GPE
gujaf-212	339	1	http://documents.worldbank.org	PERSON
gujaf-212	339	2	51680uni0accoun	CARDINAL
gujaf-212	339	3	ringle	ORG
gujaf-212	339	4	c. m.	PERSON
gujaf-212	339	5	wende	GPE
gujaf-212	339	6	s.	PERSON
gujaf-212	339	7	becker	PERSON
gujaf-212	339	8	j.-m	PERSON
gujaf-212	339	9	2022	CARDINAL
gujaf-212	340	1	4	CARDINAL
gujaf-212	340	2	smartpls gmbh	PERSON
gujaf-212	341	1	rocha	PERSON
gujaf-212	341	2	r.	NORP
gujaf-212	341	3	hinz	GPE
gujaf-212	341	4	r., & gutierre	ORG
gujaf-212	341	5	j. (	PERSON
gujaf-212	341	6	2001	DATE
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gujaf-212	349	1	c. i.	PERSON
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gujaf-212	352	1	47-60	CARDINAL
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gujaf-212	357	3	4	CARDINAL
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gujaf-212	357	5	2023 150	CARDINAL
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gujaf-212	358	1	2023	CARDINAL
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gujaf-212	363	2	4(1	CARDINAL
gujaf-212	363	3	815	CARDINAL
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gujaf-212	365	2	24	CARDINAL
gujaf-212	365	3	1	CARDINAL
gujaf-212	366	1	world bank	ORG
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gujaf-212	369	1	new york	GPE
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