id	sid	eid	entity	type
gujaf-213	1	1	gusau journal of accounting	ORG
gujaf-213	1	2	4	CARDINAL
gujaf-213	1	3	1	CARDINAL
gujaf-213	1	4	april	DATE
gujaf-213	1	5	2023	CARDINAL
gujaf-213	1	6	2756-665x	CARDINAL
gujaf-213	1	7	social sciences	ORG
gujaf-213	1	8	federal university gusau	ORG
gujaf-213	1	9	zamfara state	GPE
gujaf-213	1	10	gusau journal of accounting	ORG
gujaf-213	1	11	4	CARDINAL
gujaf-213	1	12	1, april	DATE
gujaf-213	1	13	2023 ii	CARDINAL
gujaf-213	1	14	4	CARDINAL
gujaf-213	1	15	1 april	DATE
gujaf-213	1	16	2023	CARDINAL
gujaf-213	1	17	2756-665x	CARDINAL
gujaf-213	1	18	social sciences	ORG
gujaf-213	1	19	federal university gusau	ORG
gujaf-213	1	20	zamfara state	GPE
gujaf-213	2	1	ahmadu bello university press limited	ORG
gujaf-213	2	2	zaria kaduna	PERSON
gujaf-213	2	3	nigeria	GPE
gujaf-213	3	1	08065949711	CARDINAL
gujaf-213	3	2	069-879121	CARDINAL
gujaf-213	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-213	4	2	4	CARDINAL
gujaf-213	4	3	1, april	DATE
gujaf-213	4	4	2023	CARDINAL
gujaf-213	6	1	muhammad mustapha	PERSON
gujaf-213	6	2	ahmadu bello university	ORG
gujaf-213	6	3	zaria	PERSON
gujaf-213	6	4	kaduna state	GPE
gujaf-213	7	1	umar farouk	PERSON
gujaf-213	7	2	federal university gusau	ORG
gujaf-213	7	3	zamfara state	GPE
gujaf-213	8	1	modu kumshe department of accounting	ORG
gujaf-213	8	2	university of maiduguri	ORG
gujaf-213	8	3	borno	GPE
gujaf-213	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-213	9	2	paul university	ORG
gujaf-213	10	1	prof kabir tahir hamid	PERSON
gujaf-213	10	2	bayero university	ORG
gujaf-213	10	3	kano	ORG
gujaf-213	11	1	prof	PERSON
gujaf-213	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-213	12	2	university of jos	ORG
gujaf-213	13	1	clifford ofurum department of accounting	ORG
gujaf-213	13	2	university of portharcourt	ORG
gujaf-213	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-213	15	2	ahmadu bello university	ORG
gujaf-213	15	3	zaria	PERSON
gujaf-213	16	1	prof	PERSON
gujaf-213	17	1	yusuf	PERSON
gujaf-213	18	1	b. rahman	PERSON
gujaf-213	18	2	lagos state university	ORG
gujaf-213	19	1	gusau journal of accounting	ORG
gujaf-213	19	2	4	CARDINAL
gujaf-213	19	3	1, april	DATE
gujaf-213	19	4	2023	CARDINAL
gujaf-213	20	1	suleiman a. s. aruwa	PERSON
gujaf-213	20	2	nasarawa state university	ORG
gujaf-213	20	3	keffi	GPE
gujaf-213	22	1	muhammad junaidu	PERSON
gujaf-213	22	2	kurawa department of accounting	ORG
gujaf-213	22	3	university kano	ORG
gujaf-213	24	1	muhammad habibu sabari department	PERSON
gujaf-213	24	2	ahmadu bello university	ORG
gujaf-213	24	3	zaria	PERSON
gujaf-213	24	4	prof	PERSON
gujaf-213	25	1	okpanachi joshua department of accounting	ORG
gujaf-213	25	2	nigerian defence academy	ORG
gujaf-213	25	3	kaduna	GPE
gujaf-213	26	1	hassan ibrahim department	PERSON
gujaf-213	26	2	ibb university	ORG
gujaf-213	26	3	niger state	GPE
gujaf-213	27	1	prof	PERSON
gujaf-213	28	1	mary okwo department of accounting	ORG
gujaf-213	28	2	enugu state university of science and technology	ORG
gujaf-213	30	1	aminu isah department of accounting	ORG
gujaf-213	30	2	bayero university	ORG
gujaf-213	30	3	kano	ORG
gujaf-213	31	1	prof	PERSON
gujaf-213	32	1	ahmadu bello department of accounting	ORG
gujaf-213	32	2	ahmadu bello university	ORG
gujaf-213	32	3	zaria	PERSON
gujaf-213	33	1	prof	PERSON
gujaf-213	34	1	musa yelwa abubakar department	PERSON
gujaf-213	34	2	usmanu danfodiyo university	ORG
gujaf-213	34	3	sokoto state	ORG
gujaf-213	35	1	prof	ORG
gujaf-213	36	1	salisu abubakar department of accounting	ORG
gujaf-213	36	2	ahmadu bello university	ORG
gujaf-213	36	3	zaria	PERSON
gujaf-213	36	4	kaduna state	GPE
gujaf-213	37	1	isaq	PERSON
gujaf-213	37	2	samaila department of accounting	ORG
gujaf-213	37	3	bayero university	ORG
gujaf-213	38	1	fatima	PERSON
gujaf-213	38	2	university of maiduguri	ORG
gujaf-213	38	3	borno state	ORG
gujaf-213	39	1	gusau journal of accounting	ORG
gujaf-213	39	2	4	CARDINAL
gujaf-213	39	3	1, april	DATE
gujaf-213	39	4	2023	CARDINAL
gujaf-213	39	5	sunusi sa'ad	PERSON
gujaf-213	39	6	dutse	GPE
gujaf-213	39	7	jigawa state	GPE
gujaf-213	40	1	nasiru a. ka’oje	PERSON
gujaf-213	40	2	usmanu danfodiyo university	ORG
gujaf-213	40	3	sokoto	PERSON
gujaf-213	41	1	aminu abdullahi department of accounting	ORG
gujaf-213	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-213	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-213	42	2	nigerian defence academy	ORG
gujaf-213	42	3	kaduna state	GPE
gujaf-213	43	1	dr.	PERSON
gujaf-213	43	2	saidu adamu department of accounting	ORG
gujaf-213	44	1	dr.	PERSON
gujaf-213	44	2	nasiru yunusa department	PERSON
gujaf-213	44	3	ahmadu bello university	ORG
gujaf-213	44	4	zaria	PERSON
gujaf-213	45	1	aisha	PERSON
gujaf-213	45	2	muhammad department	PERSON
gujaf-213	45	3	ahmadu bello university	ORG
gujaf-213	45	4	zaria	PERSON
gujaf-213	46	1	lawal muhammad	PERSON
gujaf-213	46	2	ahmadu bello university	ORG
gujaf-213	46	3	zaria	PERSON
gujaf-213	47	1	farouk	PERSON
gujaf-213	47	2	american university of nigeria	ORG
gujaf-213	47	3	yola	ORG
gujaf-213	48	1	bashir umar farouk	PERSON
gujaf-213	48	2	federal university gusau	ORG
gujaf-213	48	3	zamfara state	GPE
gujaf-213	49	1	dr emmanuel omokhuale department	PERSON
gujaf-213	49	2	federal university gusau	ORG
gujaf-213	50	1	state gusau journal of accounting	ORG
gujaf-213	50	2	4	CARDINAL
gujaf-213	50	3	1, april	DATE
gujaf-213	50	4	2023	CARDINAL
gujaf-213	51	1	kabiru isah	PERSON
gujaf-213	51	2	bayero university kano	ORG
gujaf-213	52	1	bashir	PERSON
gujaf-213	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-213	52	3	sokoto state	ORG
gujaf-213	54	1	muhammad tanko	PERSON
gujaf-213	54	2	kaduna state university	ORG
gujaf-213	54	3	kaduna	GPE
gujaf-213	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-213	55	2	sokoto state	ORG
gujaf-213	57	1	aliyu sulaiman kantudu	PERSON
gujaf-213	57	2	university kano	ORG
gujaf-213	58	1	usman muhammad adam	PERSON
gujaf-213	58	2	federal university gusau	ORG
gujaf-213	58	3	zamfara state	GPE
gujaf-213	59	1	gusau journal of accounting	ORG
gujaf-213	59	2	4	CARDINAL
gujaf-213	59	3	1, april	DATE
gujaf-213	59	4	2023	CARDINAL
gujaf-213	59	5	gusau journal of accounting	ORG
gujaf-213	60	1	two	CARDINAL
gujaf-213	60	2	april and october annually	DATE
gujaf-213	61	1	the department of accounting	ORG
gujaf-213	61	2	social sciences	ORG
gujaf-213	61	3	federal university gusau	ORG
gujaf-213	61	4	zamfara state	GPE
gujaf-213	61	5	nigeria	GPE
gujaf-213	61	6	islamic finance	ORG
gujaf-213	61	7	islamic	NORP
gujaf-213	62	1	english	LANGUAGE
gujaf-213	63	1	more than 15	CARDINAL
gujaf-213	63	2	a4	ORG
gujaf-213	63	3	1.5	CARDINAL
gujaf-213	63	4	12	CARDINAL
gujaf-213	64	1	25 percent	PERCENT
gujaf-213	65	1	5000	CARDINAL
gujaf-213	65	2	more than 250	CARDINAL
gujaf-213	65	3	four	CARDINAL
gujaf-213	66	1	apa 7th	PRODUCT
gujaf-213	67	1	4	CARDINAL
gujaf-213	67	2	1, april	DATE
gujaf-213	67	3	2023	CARDINAL
gujaf-213	71	1	fcmb	PERSON
gujaf-213	71	2	7278465011	DATE
gujaf-213	71	3	gusau journal of accounting	ORG
gujaf-213	71	4	federal university gusau	ORG
gujaf-213	71	5	zamfara state	GPE
gujaf-213	73	1	+2348069393824	DATE
gujaf-213	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-213	73	3	4	CARDINAL
gujaf-213	73	4	1, april	DATE
gujaf-213	73	5	2023	CARDINAL
gujaf-213	73	6	nigeria	GPE
gujaf-213	73	7	benjamin gwabin joseph	PERSON
gujaf-213	73	8	abdullahi phd	PERSON
gujaf-213	73	9	benjamin kumai gugong phd	PERSON
gujaf-213	73	10	1	CARDINAL
gujaf-213	73	11	nigeria	GPE
gujaf-213	73	12	abubakar umar 18	PERSON
gujaf-213	73	13	nigeria	GPE
gujaf-213	73	14	abdullahi ahmed phd	PERSON
gujaf-213	73	15	zakari usman	PERSON
gujaf-213	73	16	35	CARDINAL
gujaf-213	73	17	nigerian	NORP
gujaf-213	73	18	muhammed alhaji abubakar	PERSON
gujaf-213	73	19	nordin phd	PERSON
gujaf-213	73	20	abubakar hamisu	PERSON
gujaf-213	73	21	umar 54 board	ORG
gujaf-213	73	22	nigeria	GPE
gujaf-213	73	23	isah	PERSON
gujaf-213	73	24	phd	PERSON
gujaf-213	73	25	ahmed bello phd	PERSON
gujaf-213	74	1	75	CARDINAL
gujaf-213	74	2	nigeria shehu usman hassan	LOC
gujaf-213	74	3	bello sabo	PERSON
gujaf-213	74	4	ismai'l idris	PERSON
gujaf-213	74	5	idris ahmed aliyu	PERSON
gujaf-213	75	1	96	CARDINAL
gujaf-213	75	2	lafia nasarawa state	ORG
gujaf-213	75	3	nigeria	GPE
gujaf-213	75	4	ahmed mohammed yahaya	PERSON
gujaf-213	75	5	babatunde joseph kolawole	PERSON
gujaf-213	75	6	bello surajudeen oyeleke	ORG
gujaf-213	75	7	121	CARDINAL
gujaf-213	75	8	nigeria	GPE
gujaf-213	75	9	atanda	NORP
gujaf-213	75	10	mohamad ali abdul-hamid	PERSON
gujaf-213	75	11	salami suleiman	PERSON
gujaf-213	75	12	salam mudathir	PERSON
gujaf-213	75	13	135	CARDINAL
gujaf-213	75	14	4	CARDINAL
gujaf-213	75	15	1, april	DATE
gujaf-213	75	16	2023	CARDINAL
gujaf-213	75	17	nigeria	GPE
gujaf-213	75	18	151	CARDINAL
gujaf-213	75	19	sani abdulrahman bala	PERSON
gujaf-213	75	20	jamilu jibril	PERSON
gujaf-213	75	21	nigeria	GPE
gujaf-213	75	22	171	CARDINAL
gujaf-213	75	23	abdulrahman bala	PERSON
gujaf-213	75	24	umar salim ibrahim	PERSON
gujaf-213	75	25	samaila dannana risk committee	ORG
gujaf-213	75	26	nigeria	GPE
gujaf-213	75	27	najib abbas	PERSON
gujaf-213	75	28	kabiru isa	PERSON
gujaf-213	75	29	naja’atu bala 192	PERSON
gujaf-213	75	30	nigeria	GPE
gujaf-213	75	31	ahmad muhammad ahmad	PERSON
gujaf-213	75	32	lubabah mansur kwanbo	PERSON
gujaf-213	75	33	ph.d	NORP
gujaf-213	75	34	shehu usman hassan	PERSON
gujaf-213	75	35	ph.d	NORP
gujaf-213	76	1	musa suleiman umar	PERSON
gujaf-213	76	2	ph.d	NORP
gujaf-213	77	1	216	CARDINAL
gujaf-213	77	2	nigeria	GPE
gujaf-213	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-213	77	4	lawal mohammed	PERSON
gujaf-213	77	5	ph.d	NORP
gujaf-213	77	6	ahmed bello	PERSON
gujaf-213	77	7	ph.d	NORP
gujaf-213	78	1	umar farouk	PERSON
gujaf-213	78	2	237	CARDINAL
gujaf-213	78	3	nigerian	NORP
gujaf-213	78	4	daniel gbadebo	PERSON
gujaf-213	78	5	254	CARDINAL
gujaf-213	78	6	nigeria	GPE
gujaf-213	79	1	daniel gbadebo	PERSON
gujaf-213	79	2	275	CARDINAL
gujaf-213	79	3	gusau journal of accounting	ORG
gujaf-213	79	4	4	CARDINAL
gujaf-213	79	5	1, april	DATE
gujaf-213	79	6	2023 151	CARDINAL
gujaf-213	79	7	nigeria	GPE
gujaf-213	79	8	abdulrahman bala sani	PERSON
gujaf-213	79	9	danfodiyo university	ORG
gujaf-213	79	10	jamilu jibril department of accounting	ORG
gujaf-213	79	11	university katsina	ORG
gujaf-213	79	12	olarewaju bakare department of accounting	ORG
gujaf-213	79	13	danfodiyo university abubackrie@gmail.com	ORG
gujaf-213	79	14	nigeria	GPE
gujaf-213	80	1	between 2011	DATE
gujaf-213	80	2	2021	DATE
gujaf-213	83	1	0.0067	CARDINAL
gujaf-213	83	2	0.009	MONEY
gujaf-213	83	3	5%	PERCENT
gujaf-213	85	1	1	CARDINAL
gujaf-213	87	1	nigeria	GPE
gujaf-213	88	1	mailto:abubackrie@gmail.com gusau journal of accounting	ORG
gujaf-213	88	2	4	CARDINAL
gujaf-213	88	3	1, april	DATE
gujaf-213	88	4	2023 152	CARDINAL
gujaf-213	88	5	johnson, & brown 2022	ORG
gujaf-213	89	1	nigerian	NORP
gujaf-213	92	1	2019	CARDINAL
gujaf-213	93	1	nigeria	GPE
gujaf-213	94	1	nigerian	NORP
gujaf-213	95	1	nigerian	NORP
gujaf-213	95	2	oladipupo & oladipupo	ORG
gujaf-213	95	3	2016	DATE
gujaf-213	96	1	nigerian	NORP
gujaf-213	100	1	tracey, 2020	LAW
gujaf-213	101	1	covid-19	GPE
gujaf-213	101	2	nigeria	GPE
gujaf-213	105	1	4	CARDINAL
gujaf-213	105	2	1, april	DATE
gujaf-213	105	3	2023 153	CARDINAL
gujaf-213	106	1	2020	DATE
gujaf-213	108	1	korode	PERSON
gujaf-213	108	2	2017	DATE
gujaf-213	109	1	nigeria	GPE
gujaf-213	109	2	covid-19	PRODUCT
gujaf-213	110	1	the early 1980s	DATE
gujaf-213	110	2	nigerian	NORP
gujaf-213	110	3	2014	DATE
gujaf-213	111	1	nigeria	GPE
gujaf-213	114	1	elias	PERSON
gujaf-213	114	2	nwankwo	ORG
gujaf-213	114	3	2018	DATE
gujaf-213	114	4	elon (2018	ORG
gujaf-213	114	5	oladejo, akande	ORG
gujaf-213	114	6	2017	CARDINAL
gujaf-213	114	7	edem	ORG
gujaf-213	114	8	2017	CARDINAL
gujaf-213	114	9	korede	ORG
gujaf-213	114	10	2017	CARDINAL
gujaf-213	114	11	muhammad	PERSON
gujaf-213	114	12	2017	CARDINAL
gujaf-213	114	13	ojeani	PERSON
gujaf-213	114	14	2014	DATE
gujaf-213	114	15	2014	DATE
gujaf-213	114	16	2016	CARDINAL
gujaf-213	114	17	ikpefan	ORG
gujaf-213	114	18	edwin	PERSON
gujaf-213	114	19	adetula	PERSON
gujaf-213	114	20	2014	DATE
gujaf-213	114	21	haruna	PERSON
gujaf-213	114	22	2016	DATE
gujaf-213	114	23	2021	CARDINAL
gujaf-213	114	24	nigeria	GPE
gujaf-213	115	1	i.	PERSON
gujaf-213	115	2	nigeria	GPE
gujaf-213	117	1	nigeria	GPE
gujaf-213	118	1	gusau journal of accounting	ORG
gujaf-213	118	2	4	CARDINAL
gujaf-213	118	3	1, april	DATE
gujaf-213	118	4	2023 154	CARDINAL
gujaf-213	118	5	nigeria	GPE
gujaf-213	120	1	nigerian	NORP
gujaf-213	121	1	nigerian	NORP
gujaf-213	124	1	2	CARDINAL
gujaf-213	129	1	akintola & ogundipe	ORG
gujaf-213	129	2	2019	DATE
gujaf-213	132	1	brigham &houston 2001	ORG
gujaf-213	132	2	i. liquidity management	ORG
gujaf-213	132	3	one	CARDINAL
gujaf-213	133	1	4	CARDINAL
gujaf-213	133	2	1, april	DATE
gujaf-213	133	3	2023 155	CARDINAL
gujaf-213	145	1	2010	DATE
gujaf-213	150	1	gusau journal of accounting	ORG
gujaf-213	150	2	4	CARDINAL
gujaf-213	150	3	1, april	DATE
gujaf-213	150	4	2023 156	CARDINAL
gujaf-213	154	1	npm	ORG
gujaf-213	159	1	oladipupo & olumuyiwa	ORG
gujaf-213	159	2	2014	DATE
gujaf-213	166	1	2019	DATE
gujaf-213	171	1	gusau journal of accounting	ORG
gujaf-213	171	2	4	CARDINAL
gujaf-213	171	3	1, april	DATE
gujaf-213	171	4	2023 157	DATE
gujaf-213	172	1	uwuigbe & uadiale	ORG
gujaf-213	172	2	2013	DATE
gujaf-213	173	1	elias	PERSON
gujaf-213	173	2	nwankwo	ORG
gujaf-213	173	3	2018	DATE
gujaf-213	175	1	fahmida	PERSON
gujaf-213	175	2	2019	DATE
gujaf-213	178	1	amer	PERSON
gujaf-213	178	2	2020	DATE
gujaf-213	182	1	amer	PERSON
gujaf-213	182	2	2020	DATE
gujaf-213	187	1	4	CARDINAL
gujaf-213	187	2	1, april	DATE
gujaf-213	187	3	2023 158	CARDINAL
gujaf-213	190	1	johnson & brown	ORG
gujaf-213	190	2	2022	CARDINAL
gujaf-213	192	1	2003	DATE
gujaf-213	192	2	ali	PERSON
gujaf-213	192	3	2020	DATE
gujaf-213	192	4	european union	ORG
gujaf-213	192	5	eu	ORG
gujaf-213	194	1	eu	ORG
gujaf-213	195	1	amer	PERSON
gujaf-213	195	2	2020	DATE
gujaf-213	195	3	the years 2019 to 2020	DATE
gujaf-213	196	1	arabic	LANGUAGE
gujaf-213	196	2	english	LANGUAGE
gujaf-213	196	3	sixteen	CARDINAL
gujaf-213	196	4	austria	GPE
gujaf-213	196	5	bangladesh	GPE
gujaf-213	196	6	hungary	GPE
gujaf-213	196	7	jordan	GPE
gujaf-213	196	8	qatar	GPE
gujaf-213	196	9	turkey	GPE
gujaf-213	198	1	fahmida	PERSON
gujaf-213	198	2	2019	DATE
gujaf-213	198	3	chinese	NORP
gujaf-213	198	4	between 2005 and	DATE
gujaf-213	198	5	2015	DATE
gujaf-213	202	1	gusau journal of accounting	ORG
gujaf-213	202	2	4	CARDINAL
gujaf-213	202	3	1, april	DATE
gujaf-213	202	4	2023 159	CARDINAL
gujaf-213	202	5	jiang	PERSON
gujaf-213	202	6	2020	DATE
gujaf-213	202	7	pakistan	GPE
gujaf-213	202	8	2005	DATE
gujaf-213	202	9	2014	DATE
gujaf-213	205	1	2019	CARDINAL
gujaf-213	205	2	the nigerian stock exchange	ORG
gujaf-213	205	3	2006	DATE
gujaf-213	208	1	elias	PERSON
gujaf-213	208	2	nwankwo	ORG
gujaf-213	208	3	2018	DATE
gujaf-213	208	4	nigeria	GPE
gujaf-213	211	1	2017	CARDINAL
gujaf-213	211	2	oladejo, akande	ORG
gujaf-213	212	1	daily	DATE
gujaf-213	215	1	rbt	ORG
gujaf-213	218	1	4	CARDINAL
gujaf-213	218	2	1, april	DATE
gujaf-213	218	3	2023 160	CARDINAL
gujaf-213	222	1	1985	DATE
gujaf-213	223	1	rbt	ORG
gujaf-213	224	1	1991	DATE
gujaf-213	225	1	rbt	PERSON
gujaf-213	226	1	1991	DATE
gujaf-213	229	1	3	CARDINAL
gujaf-213	229	2	first	ORDINAL
gujaf-213	230	1	twelve	CARDINAL
gujaf-213	230	2	12	CARDINAL
gujaf-213	230	3	the nigerian stock exchange	ORG
gujaf-213	230	4	between 2011	DATE
gujaf-213	230	5	2021	CARDINAL
gujaf-213	234	1	14.5	CARDINAL
gujaf-213	235	1	masoud	PERSON
gujaf-213	235	2	2014	DATE
gujaf-213	235	3	wintoki	ORG
gujaf-213	235	4	linck	PERSON
gujaf-213	235	5	netter	PERSON
gujaf-213	235	6	2012	DATE
gujaf-213	236	1	gusau journal of accounting	ORG
gujaf-213	236	2	4	CARDINAL
gujaf-213	236	3	1, april	DATE
gujaf-213	236	4	2023 161	CARDINAL
gujaf-213	239	1	banos-caballero et al	ORG
gujaf-213	239	2	2010	DATE
gujaf-213	239	3	yazdanfa & ohman 2014	ORG
gujaf-213	240	1	365	CARDINAL
gujaf-213	240	2	afrifa & padachi	ORG
gujaf-213	240	3	2016	DATE
gujaf-213	240	4	al	ORG
gujaf-213	240	5	2014	DATE
gujaf-213	240	6	gill & biger	ORG
gujaf-213	240	7	2013	DATE
gujaf-213	241	1	afrifa & padachi	ORG
gujaf-213	241	2	2016	DATE
gujaf-213	241	3	al	ORG
gujaf-213	241	4	2014	DATE
gujaf-213	241	5	gill &	ORG
gujaf-213	241	6	2013	DATE
gujaf-213	242	1	4	CARDINAL
gujaf-213	242	2	gmm	ORG
gujaf-213	243	1	1	CARDINAL
gujaf-213	244	1	1	CARDINAL
gujaf-213	244	2	roe int rec roe 1 int -0.0535 1	FAC
gujaf-213	244	3	0.3514 1	CARDINAL
gujaf-213	244	4	0.006	CARDINAL
gujaf-213	244	5	2022	CARDINAL
gujaf-213	246	1	0.535	CARDINAL
gujaf-213	246	2	0.1334	CARDINAL
gujaf-213	246	3	0.006	CARDINAL
gujaf-213	248	1	gusau journal of accounting	ORG
gujaf-213	248	2	4	CARDINAL
gujaf-213	248	3	1, april	DATE
gujaf-213	248	4	2023 162	CARDINAL
gujaf-213	248	5	two	CARDINAL
gujaf-213	254	1	fisher	PERSON
gujaf-213	254	2	fisher-adf	ORG
gujaf-213	254	3	fisher	ORG
gujaf-213	254	4	phillips-perron	ORG
gujaf-213	254	5	fisher	ORG
gujaf-213	254	6	2	CARDINAL
gujaf-213	257	1	first	ORDINAL
gujaf-213	259	1	2	CARDINAL
gujaf-213	259	2	fisher-adf fisher	ORG
gujaf-213	259	3	4.995 0.000 23.86	MONEY
gujaf-213	259	4	2022	CARDINAL
gujaf-213	261	1	fisher	ORG
gujaf-213	261	2	adf	ORG
gujaf-213	261	3	fisher	ORG
gujaf-213	261	4	0.1	CARDINAL
gujaf-213	261	5	2	CARDINAL
gujaf-213	265	1	gusau journal of accounting	ORG
gujaf-213	265	2	4	CARDINAL
gujaf-213	265	3	1, april	DATE
gujaf-213	265	4	2023 163	CARDINAL
gujaf-213	265	5	3	CARDINAL
gujaf-213	265	6	two	CARDINAL
gujaf-213	265	7	0.000556 0.000457	MONEY
gujaf-213	265	8	0.057244 10.74	QUANTITY
gujaf-213	265	9	0.006769 0.031371 0.22	MONEY
gujaf-213	265	10	0.146047 0.036029	MONEY
gujaf-213	265	11	4.05	MONEY
gujaf-213	265	12	wald	ORG
gujaf-213	265	13	53100.0 0.000	MONEY
gujaf-213	265	14	1	CARDINAL
gujaf-213	265	15	0.140	CARDINAL
gujaf-213	265	16	2	CARDINAL
gujaf-213	265	17	0.295	CARDINAL
gujaf-213	265	18	24.68	CARDINAL
gujaf-213	265	19	0.101	MONEY
gujaf-213	265	20	1.15	CARDINAL
gujaf-213	265	21	2022	CARDINAL
gujaf-213	266	1	3	CARDINAL
gujaf-213	266	2	53100.0	CARDINAL
gujaf-213	266	3	0.000	CARDINAL
gujaf-213	266	4	5%	PERCENT
gujaf-213	268	1	3	CARDINAL
gujaf-213	268	2	arellano	PERSON
gujaf-213	270	1	gmm	ORG
gujaf-213	270	2	second	ORDINAL
gujaf-213	271	1	3	CARDINAL
gujaf-213	271	2	first	ORDINAL
gujaf-213	271	3	0.05	CARDINAL
gujaf-213	272	1	first	ORDINAL
gujaf-213	272	2	first	ORDINAL
gujaf-213	273	1	second	ORDINAL
gujaf-213	273	2	higher than 0.05	CARDINAL
gujaf-213	274	1	second	ORDINAL
gujaf-213	275	1	first	ORDINAL
gujaf-213	275	2	second	ORDINAL
gujaf-213	276	1	gusau journal of accounting	ORG
gujaf-213	276	2	4	CARDINAL
gujaf-213	276	3	1, april	DATE
gujaf-213	276	4	2023 164	CARDINAL
gujaf-213	279	1	24.68	CARDINAL
gujaf-213	279	2	more than 0.05	CARDINAL
gujaf-213	281	1	1.15	CARDINAL
gujaf-213	281	2	10	CARDINAL
gujaf-213	282	1	asteriou & hall	ORG
gujaf-213	282	2	2016	DATE
gujaf-213	284	1	0.000	CARDINAL
gujaf-213	284	2	0.006769	CARDINAL
gujaf-213	284	3	0.009	CARDINAL
gujaf-213	285	1	0.05	CARDINAL
gujaf-213	285	2	5%	PERCENT
gujaf-213	286	1	0.61497	CARDINAL
gujaf-213	287	1	1%	PERCENT
gujaf-213	287	2	0.006769%	PERCENT
gujaf-213	287	3	nigeria	GPE
gujaf-213	288	1	4	CARDINAL
gujaf-213	288	2	nigerian	NORP
gujaf-213	289	1	gmm	ORG
gujaf-213	290	1	first	ORDINAL
gujaf-213	290	2	nigeria	GPE
gujaf-213	293	1	gusau journal of accounting	ORG
gujaf-213	293	2	4	CARDINAL
gujaf-213	293	3	1, april	DATE
gujaf-213	293	4	2023 165	CARDINAL
gujaf-213	294	1	alhaderi	PERSON
gujaf-213	294	2	2018	DATE
gujaf-213	294	3	2019	DATE
gujaf-213	294	4	karatas	PERSON
gujaf-213	294	5	2021	CARDINAL
gujaf-213	294	6	aychelet	PERSON
gujaf-213	294	7	2018	DATE
gujaf-213	294	8	shema	PERSON
gujaf-213	294	9	2017	CARDINAL
gujaf-213	294	10	chen	PERSON
gujaf-213	294	11	tze & boon	ORG
gujaf-213	294	12	2017	CARDINAL
gujaf-213	294	13	talat	PERSON
gujaf-213	294	14	miam	ORG
gujaf-213	294	15	2014	DATE
gujaf-213	294	16	ali	PERSON
gujaf-213	294	17	2020	DATE
gujaf-213	294	18	2019	DATE
gujaf-213	294	19	patricia	PERSON
gujaf-213	294	20	2019	DATE
gujaf-213	298	1	kayani	ORG
gujaf-213	298	2	2020	DATE
gujaf-213	298	3	hameer	ORG
gujaf-213	298	4	ramakrishari, & gillani	ORG
gujaf-213	298	5	2021	DATE
gujaf-213	299	1	5	CARDINAL
gujaf-213	300	1	nigeria	GPE
gujaf-213	304	1	i.	PERSON
gujaf-213	308	1	gusau journal of accounting	ORG
gujaf-213	308	2	4	CARDINAL
gujaf-213	308	3	1, april	DATE
gujaf-213	308	4	2023 166 ii	CARDINAL
gujaf-213	309	1	governments	PERSON
gujaf-213	310	1	70%	PERCENT
gujaf-213	311	1	adegbite	NORP
gujaf-213	311	2	t. a.	GPE
gujaf-213	311	3	odufuwa	GPE
gujaf-213	311	4	m. o.	PERSON
gujaf-213	311	5	r. k.	PERSON
gujaf-213	311	6	2015	DATE
gujaf-213	312	1	nigeria	GPE
gujaf-213	313	1	international journal of economics	ORG
gujaf-213	313	2	3(1	CARDINAL
gujaf-213	313	3	1-16	CARDINAL
gujaf-213	314	1	adeniyi, a. a. (	ORG
gujaf-213	314	2	2008	DATE
gujaf-213	314	3	4th	ORDINAL
gujaf-213	314	4	el-toda ventures ltd.	ORG
gujaf-213	314	5	akbar, a.	ORG
gujaf-213	314	6	jiang	GPE
gujaf-213	314	7	x.	GPE
gujaf-213	314	8	2020	DATE
gujaf-213	319	1	ali	PERSON
gujaf-213	319	2	a. i. & ayyuce	ORG
gujaf-213	319	3	m. k.	PERSON
gujaf-213	319	4	2020	DATE
gujaf-213	320	1	2008	DATE
gujaf-213	323	1	jmf-082019-0294	DATE
gujaf-213	324	1	f. n. (	PERSON
gujaf-213	324	2	2011	DATE
gujaf-213	325	1	jordan	GPE
gujaf-213	326	1	global journal of business research	ORG
gujaf-213	327	1	5(1	CARDINAL
gujaf-213	327	2	39	CARDINAL
gujaf-213	328	1	alvarez	PERSON
gujaf-213	328	2	s. a.	PERSON
gujaf-213	328	3	& busenitz	PERSON
gujaf-213	328	4	l.w.	PERSON
gujaf-213	328	5	2001	DATE
gujaf-213	330	1	755–775	DATE
gujaf-213	331	1	amer	PERSON
gujaf-213	331	2	2020	DATE
gujaf-213	333	1	asian journal of accounting research	ORG
gujaf-213	334	1	5	CARDINAL
gujaf-213	334	2	2	CARDINAL
gujaf-213	334	3	257	CARDINAL
gujaf-213	337	1	arnold	PERSON
gujaf-213	337	2	2008	DATE
gujaf-213	338	1	4thedn	CARDINAL
gujaf-213	339	1	ashiq	PERSON
gujaf-213	339	2	a.	PERSON
gujaf-213	339	3	2011	DATE
gujaf-213	340	1	spring 1994	DATE
gujaf-213	341	1	cfa	ORG
gujaf-213	342	1	gusau journal of accounting	ORG
gujaf-213	342	2	4	CARDINAL
gujaf-213	342	3	1, april	DATE
gujaf-213	342	4	2023 167	CARDINAL
gujaf-213	342	5	2006	DATE
gujaf-213	344	1	longman publishing limited	ORG
gujaf-213	345	1	brigham	ORG
gujaf-213	345	2	e. f., & houston	PERSON
gujaf-213	345	3	j.f.	GPE
gujaf-213	345	4	2001	DATE
gujaf-213	346	1	4th	ORDINAL
gujaf-213	346	2	singapore	GPE
gujaf-213	346	3	thompson	ORG
gujaf-213	347	1	chandler	PERSON
gujaf-213	347	2	a. d.	PERSON
gujaf-213	347	3	1962	DATE
gujaf-213	349	1	cambridge	GPE
gujaf-213	350	1	conner	PERSON
gujaf-213	350	2	k. r.	PERSON
gujaf-213	350	3	1991	DATE
gujaf-213	351	1	five	CARDINAL
gujaf-213	352	1	journal of management	ORG
gujaf-213	352	2	17	CARDINAL
gujaf-213	352	3	1	CARDINAL
gujaf-213	352	4	121–154	CARDINAL
gujaf-213	353	1	i. e.	PERSON
gujaf-213	353	2	2016	DATE
gujaf-213	354	1	nigeria	GPE
gujaf-213	355	1	arabian	NORP
gujaf-213	355	2	6(5	CARDINAL
gujaf-213	355	3	1-7	DATE
gujaf-213	356	1	david	PERSON
gujaf-213	356	2	m. m.	PERSON
gujaf-213	356	3	2010	DATE
gujaf-213	357	1	kenyan	NORP
gujaf-213	358	1	4(1	CARDINAL
gujaf-213	358	2	1-11	CARDINAL
gujaf-213	359	1	edem	ORG
gujaf-213	359	2	d. b.	PERSON
gujaf-213	359	3	2017	CARDINAL
gujaf-213	360	1	nigeria	GPE
gujaf-213	360	2	1986 – 2011	DATE
gujaf-213	361	1	international journal of economics	ORG
gujaf-213	361	2	5(3	CARDINAL
gujaf-213	361	3	146	CARDINAL
gujaf-213	361	4	161	CARDINAL
gujaf-213	362	1	elias, i. a. & nwankwo	ORG
gujaf-213	362	2	s. n. p.	PERSON
gujaf-213	362	3	2018	DATE
gujaf-213	363	1	nigeria	GPE
gujaf-213	364	1	european journal of business and management	ORG
gujaf-213	364	2	10(28	CARDINAL
gujaf-213	364	3	25	CARDINAL
gujaf-213	365	1	fahmida	ORG
gujaf-213	365	2	l., & ye	ORG
gujaf-213	365	3	2019	DATE
gujaf-213	366	1	15	CARDINAL
gujaf-213	366	2	2	CARDINAL
gujaf-213	366	3	164	CARDINAL
gujaf-213	367	1	2017-0236	CARDINAL
gujaf-213	368	1	r. m.	PERSON
gujaf-213	368	2	2001	DATE
gujaf-213	370	1	california	GPE
gujaf-213	370	2	30(3	CARDINAL
gujaf-213	370	3	114	CARDINAL
gujaf-213	371	1	haruna	PERSON
gujaf-213	371	2	a. m.	PERSON
gujaf-213	371	3	2016	DATE
gujaf-213	372	1	nigeria	GPE
gujaf-213	373	1	the jomo kenyatta university of agriculture and technology	ORG
gujaf-213	374	1	himanshu	PERSON
gujaf-213	374	2	s.	PERSON
gujaf-213	374	3	saurabh	GPE
gujaf-213	374	4	r.	NORP
gujaf-213	374	5	k. a.	PERSON
gujaf-213	374	6	satyendra	PERSON
gujaf-213	374	7	s. k.	PERSON
gujaf-213	374	8	2020	DATE
gujaf-213	375	1	indian	NORP
gujaf-213	378	1	10.1108/mf-02-2019-0076.	MONEY
gujaf-213	379	1	ikpefan	ORG
gujaf-213	379	2	o. a.	PERSON
gujaf-213	379	3	f.	PERSON
gujaf-213	379	4	edwin	PERSON
gujaf-213	379	5	m. a. & adetula	ORG
gujaf-213	379	6	d.	NORP
gujaf-213	379	7	2014	DATE
gujaf-213	380	1	4	CARDINAL
gujaf-213	380	2	1, april	DATE
gujaf-213	380	3	2023 168	CARDINAL
gujaf-213	380	4	nestle nigeria plc	ORG
gujaf-213	380	5	cadbury nigeria plc	ORG
gujaf-213	381	1	european journal of business and	ORG
gujaf-213	381	2	3(6	CARDINAL
gujaf-213	381	3	23	CARDINAL
gujaf-213	382	1	ismail	PERSON
gujaf-213	382	2	n., & wan mohammed	ORG
gujaf-213	382	3	w. n.	PERSON
gujaf-213	382	4	2015	DATE
gujaf-213	384	1	kuala lumpur	GPE
gujaf-213	384	2	malaysia	GPE
gujaf-213	384	3	8	CARDINAL
gujaf-213	385	1	johnson	PERSON
gujaf-213	385	2	a. b.	PERSON
gujaf-213	385	3	2022	CARDINAL
gujaf-213	386	1	nigeria	GPE
gujaf-213	387	1	journal of finance and economics	ORG
gujaf-213	387	2	45(3	CARDINAL
gujaf-213	387	3	123145	DATE
gujaf-213	388	1	10.xxxx/jfe.2022.1234	CARDINAL
gujaf-213	388	2	a. s.	PERSON
gujaf-213	388	3	2009	DATE
gujaf-213	389	1	nigeria	GPE
gujaf-213	390	1	karaduman, h. a. (	ORG
gujaf-213	390	2	2011	DATE
gujaf-213	393	1	economics,62	ORG
gujaf-213	393	2	61	CARDINAL
gujaf-213	393	3	67	CARDINAL
gujaf-213	394	1	j. i. & nweke	ORG
gujaf-213	394	2	c. j.	PERSON
gujaf-213	394	3	2019	DATE
gujaf-213	395	1	nigeria	GPE
gujaf-213	396	1	global journal of management and business research	ORG
gujaf-213	396	2	12	CARDINAL
gujaf-213	396	3	korode	PERSON
gujaf-213	396	4	s. o.	PERSON
gujaf-213	396	5	2017	CARDINAL
gujaf-213	398	1	the department of business administration	ORG
gujaf-213	398	2	babcock university	ORG
gujaf-213	399	1	lin, f. h., & han-wen	ORG
gujaf-213	399	2	h. j.	PERSON
gujaf-213	399	3	2006	DATE
gujaf-213	401	1	19(8	CARDINAL
gujaf-213	401	2	25	CARDINAL
gujaf-213	402	1	i.c.	PERSON
gujaf-213	402	2	branco	ORG
gujaf-213	402	3	m.c.	GPE
gujaf-213	402	4	curto, j.d. & eugénio	ORG
gujaf-213	402	5	t.	GPE
gujaf-213	402	6	2012	DATE
gujaf-213	404	1	108	CARDINAL
gujaf-213	404	2	417–428	CARDINAL
gujaf-213	405	1	2020	DATE
gujaf-213	406	1	association of nigeria	ORG
gujaf-213	407	1	https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp/ martin	PERSON
gujaf-213	407	2	b.	PERSON
gujaf-213	407	3	2003	DATE
gujaf-213	408	1	2nd	ORDINAL
gujaf-213	408	2	london	GPE
gujaf-213	408	3	macdonald	PERSON
gujaf-213	408	4	evans ltd	ORG
gujaf-213	408	5	martin	PERSON
gujaf-213	408	6	l.	PERSON
gujaf-213	408	7	2019	DATE
gujaf-213	410	1	4	CARDINAL
gujaf-213	410	2	1, april	DATE
gujaf-213	410	3	2023 169	CARDINAL
gujaf-213	410	4	2020	DATE
gujaf-213	412	1	the lagos chamber of commerce	ORG
gujaf-213	413	1	l. l.	PERSON
gujaf-213	413	2	2017	CARDINAL
gujaf-213	414	1	nigeria	GPE
gujaf-213	415	1	ahmadu bello university	ORG
gujaf-213	415	2	zaria	PERSON
gujaf-213	416	1	augustine	GPE
gujaf-213	416	2	t., & collins	ORG
gujaf-213	416	3	e. o.	PERSON
gujaf-213	416	4	2020	DATE
gujaf-213	420	1	napompech	NORP
gujaf-213	420	2	k.	PERSON
gujaf-213	420	3	2012	DATE
gujaf-213	420	4	thai	NORP
gujaf-213	421	1	international journal of trade, economics	ORG
gujaf-213	421	2	3(3	CARDINAL
gujaf-213	421	3	227	CARDINAL
gujaf-213	421	4	j. o.	PERSON
gujaf-213	421	5	odo	CARDINAL
gujaf-213	421	6	s. i. & nwachukwu	ORG
gujaf-213	421	7	n. c.	PERSON
gujaf-213	421	8	2016	DATE
gujaf-213	422	1	nigeria plc	ORG
gujaf-213	422	2	7(14	CARDINAL
gujaf-213	422	3	188	CARDINAL
gujaf-213	423	1	ojeani	PERSON
gujaf-213	423	2	n. r.	PERSON
gujaf-213	423	3	2014	DATE
gujaf-213	424	1	nigeria	GPE
gujaf-213	425	1	ahmadu bello university	ORG
gujaf-213	425	2	zaria	PERSON
gujaf-213	426	1	oladejo	PERSON
gujaf-213	426	2	m. o.	PERSON
gujaf-213	426	3	o. o. & yinus	ORG
gujaf-213	426	4	2017	CARDINAL
gujaf-213	427	1	oyo state	GPE
gujaf-213	428	1	5(4	CARDINAL
gujaf-213	428	2	83	CARDINAL
gujaf-213	429	1	oladipupo	ORG
gujaf-213	429	2	a. o.	PERSON
gujaf-213	429	3	f. a.	PERSON
gujaf-213	430	1	2016	CARDINAL
gujaf-213	431	1	nigerian	NORP
gujaf-213	432	1	4(5	DATE
gujaf-213	432	2	254	CARDINAL
gujaf-213	433	1	oladipupo	ORG
gujaf-213	433	2	a. o.	PERSON
gujaf-213	433	3	o. a.	PERSON
gujaf-213	433	4	2014	DATE
gujaf-213	434	1	nigerian	NORP
gujaf-213	435	1	european journal of accounting	ORG
gujaf-213	435	2	2(7	CARDINAL
gujaf-213	435	3	1	CARDINAL
gujaf-213	436	1	s. a.	PERSON
gujaf-213	436	2	akintola	ORG
gujaf-213	436	3	a. f. & ogundipe	ORG
gujaf-213	436	4	a. s.	PERSON
gujaf-213	436	5	2019	DATE
gujaf-213	437	1	nigeria	GPE
gujaf-213	438	1	international journal of research	ORG
gujaf-213	438	2	230	CARDINAL
gujaf-213	439	1	j. (	PERSON
gujaf-213	439	2	2010	DATE
gujaf-213	440	1	nigerian	NORP
gujaf-213	440	2	https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/ https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/ gusau journal	NORP
gujaf-213	440	3	4	CARDINAL
gujaf-213	440	4	1, april	DATE
gujaf-213	440	5	2023 170	CARDINAL
gujaf-213	441	1	journal of research	ORG
gujaf-213	441	2	8	CARDINAL
gujaf-213	441	3	1	CARDINAL
gujaf-213	441	4	2837	DATE
gujaf-213	442	1	owolabi	ORG
gujaf-213	442	2	s. a. & alu	ORG
gujaf-213	442	3	2012	DATE
gujaf-213	443	1	nigeria	GPE
gujaf-213	444	1	6	CARDINAL
gujaf-213	444	2	55	CARDINAL
gujaf-213	445	1	pandy	PERSON
gujaf-213	445	2	i. m.	PERSON
gujaf-213	445	3	2005	DATE
gujaf-213	446	1	8th	ORDINAL
gujaf-213	446	2	new delhi	GPE
gujaf-213	446	3	ubs	ORG
gujaf-213	447	1	popoola	ORG
gujaf-213	447	2	l.	PERSON
gujaf-213	447	3	2022	CARDINAL
gujaf-213	448	1	manufacturers association of nigeria	ORG
gujaf-213	448	2	fg	ORG
gujaf-213	449	1	https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgsintervention-as-diesel-hits-n720-per-litre.html sanusi	PERSON
gujaf-213	449	2	o. r., & umar	ORG
gujaf-213	449	3	b.	PERSON
gujaf-213	449	4	2019	DATE
gujaf-213	450	1	nigeria	GPE
gujaf-213	451	1	journal of accounting	ORG
gujaf-213	451	2	5(2	CARDINAL
gujaf-213	451	3	1-9	CARDINAL
gujaf-213	451	4	selznick	PERSON
gujaf-213	451	5	1957	DATE
gujaf-213	453	1	new york:	GPE
gujaf-213	453	2	harper & row	ORG
gujaf-213	454	1	soyemi, a. a. & olawale	ORG
gujaf-213	454	2	l. s.	PERSON
gujaf-213	454	3	2014	DATE
gujaf-213	455	1	nigeria	GPE
gujaf-213	456	1	international journal of finance	ORG
gujaf-213	456	2	3(6	CARDINAL
gujaf-213	456	3	356	CARDINAL
gujaf-213	457	1	l. c.	PERSON
gujaf-213	457	2	u.c. & elom	ORG
gujaf-213	457	3	j. o.	PERSON
gujaf-213	457	4	2018	DATE
gujaf-213	458	1	nigeria	GPE
gujaf-213	459	1	iosr journal of economics	ORG
gujaf-213	459	2	9	CARDINAL
gujaf-213	459	3	2	CARDINAL
gujaf-213	459	4	09-20	CARDINAL
gujaf-213	460	1	o. m.	PERSON
gujaf-213	460	2	2013	DATE
gujaf-213	461	1	nigeria	GPE
gujaf-213	462	1	research journal of finance	ORG
gujaf-213	462	2	4(7	CARDINAL
gujaf-213	462	3	109	CARDINAL
gujaf-213	463	1	van horne	PERSON
gujaf-213	463	2	j. c., & wachowicz	PERSON
gujaf-213	463	3	j. m.	PERSON
gujaf-213	463	4	2005	DATE
gujaf-213	464	1	12th	ORDINAL
gujaf-213	464	2	new york	GPE
gujaf-213	464	3	prentice hall publishers	ORG