id	sid	eid	entity	type
gujaf-214	1	1	4	CARDINAL
gujaf-214	1	2	1	CARDINAL
gujaf-214	1	3	april	DATE
gujaf-214	1	4	2023	CARDINAL
gujaf-214	1	5	2756-665x	CARDINAL
gujaf-214	1	6	social sciences	ORG
gujaf-214	1	7	federal university gusau	ORG
gujaf-214	1	8	zamfara state	GPE
gujaf-214	1	9	gusau journal of accounting	ORG
gujaf-214	1	10	4	CARDINAL
gujaf-214	1	11	1, april	DATE
gujaf-214	1	12	2023 ii	CARDINAL
gujaf-214	1	13	4	CARDINAL
gujaf-214	1	14	1 april	DATE
gujaf-214	1	15	2023	CARDINAL
gujaf-214	1	16	2756-665x	CARDINAL
gujaf-214	1	17	social sciences	ORG
gujaf-214	1	18	federal university gusau	ORG
gujaf-214	1	19	zamfara state	GPE
gujaf-214	2	1	ahmadu bello university press limited	ORG
gujaf-214	2	2	zaria kaduna	PERSON
gujaf-214	2	3	nigeria	GPE
gujaf-214	3	1	08065949711	CARDINAL
gujaf-214	3	2	069-879121	CARDINAL
gujaf-214	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-214	4	2	4	CARDINAL
gujaf-214	4	3	1, april	DATE
gujaf-214	4	4	2023	CARDINAL
gujaf-214	6	1	muhammad mustapha	PERSON
gujaf-214	6	2	ahmadu bello university	ORG
gujaf-214	6	3	zaria	PERSON
gujaf-214	6	4	kaduna state	GPE
gujaf-214	7	1	umar farouk	PERSON
gujaf-214	7	2	federal university gusau	ORG
gujaf-214	7	3	zamfara state	GPE
gujaf-214	8	1	modu kumshe department of accounting	ORG
gujaf-214	8	2	university of maiduguri	ORG
gujaf-214	8	3	borno	GPE
gujaf-214	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-214	9	2	paul university	ORG
gujaf-214	10	1	prof kabir tahir hamid	PERSON
gujaf-214	10	2	bayero university	ORG
gujaf-214	10	3	kano	ORG
gujaf-214	11	1	prof	PERSON
gujaf-214	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-214	12	2	university of jos	ORG
gujaf-214	13	1	clifford ofurum department of accounting	ORG
gujaf-214	13	2	university of portharcourt	ORG
gujaf-214	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-214	15	2	ahmadu bello university	ORG
gujaf-214	15	3	zaria	PERSON
gujaf-214	16	1	prof	PERSON
gujaf-214	17	1	yusuf	PERSON
gujaf-214	18	1	b. rahman	PERSON
gujaf-214	18	2	lagos state university	ORG
gujaf-214	19	1	gusau journal of accounting	ORG
gujaf-214	19	2	4	CARDINAL
gujaf-214	19	3	1, april	DATE
gujaf-214	19	4	2023	CARDINAL
gujaf-214	20	1	suleiman a. s. aruwa	PERSON
gujaf-214	20	2	nasarawa state university	ORG
gujaf-214	20	3	keffi	GPE
gujaf-214	22	1	muhammad junaidu	PERSON
gujaf-214	22	2	kurawa department of accounting	ORG
gujaf-214	22	3	university kano	ORG
gujaf-214	24	1	muhammad habibu sabari department	PERSON
gujaf-214	24	2	ahmadu bello university	ORG
gujaf-214	24	3	zaria	PERSON
gujaf-214	24	4	prof	PERSON
gujaf-214	25	1	okpanachi joshua department of accounting	ORG
gujaf-214	25	2	nigerian defence academy	ORG
gujaf-214	25	3	kaduna	GPE
gujaf-214	26	1	hassan ibrahim department	PERSON
gujaf-214	26	2	ibb university	ORG
gujaf-214	26	3	niger state	GPE
gujaf-214	27	1	prof	PERSON
gujaf-214	28	1	mary okwo department of accounting	ORG
gujaf-214	28	2	enugu state university of science and technology	ORG
gujaf-214	30	1	aminu isah department of accounting	ORG
gujaf-214	30	2	bayero university	ORG
gujaf-214	30	3	kano	ORG
gujaf-214	31	1	prof	PERSON
gujaf-214	32	1	ahmadu bello department of accounting	ORG
gujaf-214	32	2	ahmadu bello university	ORG
gujaf-214	32	3	zaria	PERSON
gujaf-214	33	1	prof	PERSON
gujaf-214	34	1	musa yelwa abubakar department	PERSON
gujaf-214	34	2	usmanu danfodiyo university	ORG
gujaf-214	34	3	sokoto state	ORG
gujaf-214	35	1	prof	ORG
gujaf-214	36	1	salisu abubakar department of accounting	ORG
gujaf-214	36	2	ahmadu bello university	ORG
gujaf-214	36	3	zaria	PERSON
gujaf-214	36	4	kaduna state	GPE
gujaf-214	37	1	isaq	PERSON
gujaf-214	37	2	samaila department of accounting	ORG
gujaf-214	37	3	bayero university	ORG
gujaf-214	38	1	fatima	PERSON
gujaf-214	38	2	university of maiduguri	ORG
gujaf-214	38	3	borno	GPE
gujaf-214	39	1	sunusi sa'ad	PERSON
gujaf-214	39	2	dutse	GPE
gujaf-214	39	3	jigawa state	GPE
gujaf-214	40	1	gusau journal of accounting	ORG
gujaf-214	40	2	4	CARDINAL
gujaf-214	40	3	1, april	DATE
gujaf-214	40	4	2023	CARDINAL
gujaf-214	40	5	nasiru a. ka’oje	PERSON
gujaf-214	40	6	usmanu danfodiyo university	ORG
gujaf-214	40	7	sokoto	PERSON
gujaf-214	41	1	aminu abdullahi department of accounting	ORG
gujaf-214	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-214	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-214	42	2	nigerian defence academy	ORG
gujaf-214	42	3	kaduna state	GPE
gujaf-214	43	1	dr.	PERSON
gujaf-214	43	2	saidu adamu department of accounting	ORG
gujaf-214	44	1	dr.	PERSON
gujaf-214	44	2	nasiru yunusa department	PERSON
gujaf-214	44	3	ahmadu bello university	ORG
gujaf-214	44	4	zaria	PERSON
gujaf-214	45	1	aisha	PERSON
gujaf-214	45	2	muhammad department	PERSON
gujaf-214	45	3	ahmadu bello university	ORG
gujaf-214	45	4	zaria	PERSON
gujaf-214	46	1	lawal muhammad	PERSON
gujaf-214	46	2	ahmadu bello university	ORG
gujaf-214	46	3	zaria	PERSON
gujaf-214	47	1	farouk	PERSON
gujaf-214	47	2	american university of nigeria	ORG
gujaf-214	47	3	yola	ORG
gujaf-214	48	1	bashir umar farouk	PERSON
gujaf-214	48	2	federal university gusau	ORG
gujaf-214	48	3	zamfara state	GPE
gujaf-214	49	1	dr emmanuel omokhuale department	PERSON
gujaf-214	49	2	federal university gusau	ORG
gujaf-214	50	1	state gusau journal of accounting	ORG
gujaf-214	50	2	4	CARDINAL
gujaf-214	50	3	1, april	DATE
gujaf-214	50	4	2023	CARDINAL
gujaf-214	51	1	kabiru isah	PERSON
gujaf-214	51	2	bayero university kano	ORG
gujaf-214	52	1	bashir	PERSON
gujaf-214	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-214	52	3	sokoto state	ORG
gujaf-214	54	1	muhammad tanko	PERSON
gujaf-214	54	2	kaduna state university	ORG
gujaf-214	54	3	kaduna	GPE
gujaf-214	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-214	55	2	sokoto state	ORG
gujaf-214	57	1	aliyu sulaiman kantudu	PERSON
gujaf-214	57	2	university kano	ORG
gujaf-214	58	1	usman muhammad adam	PERSON
gujaf-214	58	2	federal university gusau	ORG
gujaf-214	58	3	zamfara state	GPE
gujaf-214	59	1	gusau journal of accounting	ORG
gujaf-214	59	2	4	CARDINAL
gujaf-214	59	3	1, april	DATE
gujaf-214	59	4	2023	CARDINAL
gujaf-214	59	5	gusau journal of accounting	ORG
gujaf-214	60	1	two	CARDINAL
gujaf-214	60	2	april and october annually	DATE
gujaf-214	61	1	the department of accounting	ORG
gujaf-214	61	2	social sciences	ORG
gujaf-214	61	3	federal university gusau	ORG
gujaf-214	61	4	zamfara state	GPE
gujaf-214	61	5	nigeria	GPE
gujaf-214	61	6	islamic finance	ORG
gujaf-214	61	7	islamic	NORP
gujaf-214	62	1	english	LANGUAGE
gujaf-214	63	1	more than 15	CARDINAL
gujaf-214	63	2	a4	ORG
gujaf-214	63	3	1.5	CARDINAL
gujaf-214	63	4	12	CARDINAL
gujaf-214	64	1	25 percent	PERCENT
gujaf-214	65	1	5000	CARDINAL
gujaf-214	65	2	more than 250	CARDINAL
gujaf-214	65	3	four	CARDINAL
gujaf-214	66	1	apa 7th	PRODUCT
gujaf-214	67	1	4	CARDINAL
gujaf-214	67	2	1, april	DATE
gujaf-214	67	3	2023	CARDINAL
gujaf-214	71	1	fcmb	PERSON
gujaf-214	71	2	7278465011	DATE
gujaf-214	71	3	gusau journal of accounting	ORG
gujaf-214	71	4	federal university gusau	ORG
gujaf-214	71	5	zamfara state	GPE
gujaf-214	73	1	+2348069393824	DATE
gujaf-214	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-214	73	3	4	CARDINAL
gujaf-214	73	4	1, april	DATE
gujaf-214	73	5	2023	CARDINAL
gujaf-214	73	6	nigeria	GPE
gujaf-214	73	7	benjamin gwabin joseph	PERSON
gujaf-214	73	8	abdullahi phd	PERSON
gujaf-214	73	9	benjamin kumai gugong phd	PERSON
gujaf-214	73	10	1	CARDINAL
gujaf-214	73	11	nigeria	GPE
gujaf-214	73	12	abubakar umar 18	PERSON
gujaf-214	73	13	nigeria	GPE
gujaf-214	73	14	abdullahi ahmed phd	PERSON
gujaf-214	73	15	zakari usman	PERSON
gujaf-214	73	16	35	CARDINAL
gujaf-214	73	17	nigerian	NORP
gujaf-214	73	18	muhammed alhaji abubakar	PERSON
gujaf-214	73	19	nordin phd	PERSON
gujaf-214	73	20	abubakar hamisu	PERSON
gujaf-214	73	21	umar 54 board	ORG
gujaf-214	73	22	nigeria	GPE
gujaf-214	73	23	isah	PERSON
gujaf-214	73	24	phd	PERSON
gujaf-214	73	25	ahmed bello phd	PERSON
gujaf-214	74	1	75	CARDINAL
gujaf-214	74	2	nigeria shehu usman hassan	LOC
gujaf-214	74	3	bello sabo	PERSON
gujaf-214	74	4	ismai'l idris	PERSON
gujaf-214	74	5	idris ahmed aliyu	PERSON
gujaf-214	75	1	96	CARDINAL
gujaf-214	75	2	lafia nasarawa state	ORG
gujaf-214	75	3	nigeria	GPE
gujaf-214	75	4	ahmed mohammed yahaya	PERSON
gujaf-214	75	5	babatunde joseph kolawole	PERSON
gujaf-214	75	6	bello surajudeen oyeleke	ORG
gujaf-214	75	7	121	CARDINAL
gujaf-214	75	8	nigeria	GPE
gujaf-214	75	9	atanda	NORP
gujaf-214	75	10	mohamad ali abdul-hamid	PERSON
gujaf-214	75	11	salami suleiman	PERSON
gujaf-214	75	12	salam mudathir	PERSON
gujaf-214	75	13	135	CARDINAL
gujaf-214	75	14	4	CARDINAL
gujaf-214	75	15	1, april	DATE
gujaf-214	75	16	2023	CARDINAL
gujaf-214	75	17	nigeria	GPE
gujaf-214	75	18	151	CARDINAL
gujaf-214	75	19	sani abdulrahman bala	PERSON
gujaf-214	75	20	jamilu jibril	PERSON
gujaf-214	75	21	nigeria	GPE
gujaf-214	75	22	171	CARDINAL
gujaf-214	75	23	abdulrahman bala	PERSON
gujaf-214	75	24	umar salim ibrahim	PERSON
gujaf-214	75	25	samaila dannana risk committee	ORG
gujaf-214	75	26	nigeria	GPE
gujaf-214	75	27	najib abbas	PERSON
gujaf-214	75	28	kabiru isa	PERSON
gujaf-214	75	29	naja’atu bala 192	PERSON
gujaf-214	75	30	nigeria	GPE
gujaf-214	75	31	ahmad muhammad ahmad	PERSON
gujaf-214	75	32	lubabah mansur kwanbo	PERSON
gujaf-214	75	33	ph.d	NORP
gujaf-214	75	34	shehu usman hassan	PERSON
gujaf-214	75	35	ph.d	NORP
gujaf-214	76	1	musa suleiman umar	PERSON
gujaf-214	76	2	ph.d	NORP
gujaf-214	77	1	216	CARDINAL
gujaf-214	77	2	nigeria	GPE
gujaf-214	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-214	77	4	lawal mohammed	PERSON
gujaf-214	77	5	ph.d	NORP
gujaf-214	77	6	ahmed bello	PERSON
gujaf-214	77	7	ph.d	NORP
gujaf-214	78	1	umar farouk	PERSON
gujaf-214	78	2	237	CARDINAL
gujaf-214	78	3	nigerian	NORP
gujaf-214	78	4	daniel gbadebo	PERSON
gujaf-214	78	5	254	CARDINAL
gujaf-214	78	6	nigeria	GPE
gujaf-214	79	1	daniel gbadebo	PERSON
gujaf-214	79	2	275	CARDINAL
gujaf-214	79	3	nigeria	GPE
gujaf-214	79	4	wada	GPE
gujaf-214	79	5	najib abbas	PERSON
gujaf-214	79	6	department of accounting bayero university	ORG
gujaf-214	79	7	kano	GPE
gujaf-214	79	8	nigeria	GPE
gujaf-214	80	1	kabiru isa department of accounting bayero university	ORG
gujaf-214	80	2	kano	GPE
gujaf-214	80	3	nigeria	GPE
gujaf-214	81	1	kidandago@gmail.com rabiu	ORG
gujaf-214	81	2	naja’atu bala department of accounting bayero university	ORG
gujaf-214	81	3	kano	GPE
gujaf-214	81	4	nigeria	GPE
gujaf-214	82	1	nigeria	GPE
gujaf-214	82	2	2011-2021	DATE
gujaf-214	83	1	annual	DATE
gujaf-214	83	2	seventeen	CARDINAL
gujaf-214	83	3	twenty-one	CARDINAL
gujaf-214	86	1	gls	ORG
gujaf-214	88	1	gls	ORG
gujaf-214	89	1	council of nigeria	ORG
gujaf-214	89	2	the national insurance commission	ORG
gujaf-214	89	3	naicom	ORG
gujaf-214	93	1	gusau journal of accounting	ORG
gujaf-214	93	2	4	CARDINAL
gujaf-214	93	3	1, april	DATE
gujaf-214	93	4	2023	CARDINAL
gujaf-214	94	1	hussainey & aly	ORG
gujaf-214	94	2	2016	DATE
gujaf-214	100	1	almaghzoum et al	PERSON
gujaf-214	101	1	2016	DATE
gujaf-214	102	1	mueller	ORG
gujaf-214	102	2	baker	PERSON
gujaf-214	102	3	1997	DATE
gujaf-214	103	1	2010	DATE
gujaf-214	104	1	the united states	GPE
gujaf-214	104	2	european	NORP
gujaf-214	104	3	enron	ORG
gujaf-214	104	4	lehman brothers	ORG
gujaf-214	104	5	parmalat	GPE
gujaf-214	104	6	danske bank	ORG
gujaf-214	105	1	nigeria	GPE
gujaf-214	105	2	2011	DATE
gujaf-214	106	1	cbn	ORG
gujaf-214	106	2	8	CARDINAL
gujaf-214	106	3	24	CARDINAL
gujaf-214	106	4	nigerian	NORP
gujaf-214	106	5	13 billion dollars	MONEY
gujaf-214	106	6	2011	DATE
gujaf-214	107	1	adegbite & nakajima	ORG
gujaf-214	107	2	2011	DATE
gujaf-214	108	1	sanusi	PERSON
gujaf-214	108	2	2010	DATE
gujaf-214	109	1	gusau journal of accounting	ORG
gujaf-214	109	2	4	CARDINAL
gujaf-214	109	3	1, april	DATE
gujaf-214	109	4	2023 194	CARDINAL
gujaf-214	109	5	2016	DATE
gujaf-214	109	6	banbhan, cheng & ud	ORG
gujaf-214	109	7	din, 2018	ORG
gujaf-214	110	1	2018	DATE
gujaf-214	110	2	nigerian	NORP
gujaf-214	111	1	2021	CARDINAL
gujaf-214	111	2	hitt & tyler	ORG
gujaf-214	111	3	1991	DATE
gujaf-214	112	1	rossi & hussainey	ORG
gujaf-214	112	2	2015	DATE
gujaf-214	113	1	hassan & lanis	ORG
gujaf-214	113	2	2011	DATE
gujaf-214	113	3	haniffa & cooke	ORG
gujaf-214	113	4	2002	DATE
gujaf-214	114	1	mason	GPE
gujaf-214	114	2	1984	DATE
gujaf-214	115	1	domhoff	ORG
gujaf-214	115	2	1983	DATE
gujaf-214	116	1	malik	PERSON
gujaf-214	116	2	2021	CARDINAL
gujaf-214	117	1	2008	DATE
gujaf-214	118	1	li	PERSON
gujaf-214	118	2	munro	ORG
gujaf-214	118	3	2019	DATE
gujaf-214	118	4	abdullah	PERSON
gujaf-214	118	5	ismail & isa,	ORG
gujaf-214	118	6	2017	DATE
gujaf-214	118	7	malik & shafie	ORG
gujaf-214	118	8	2021	CARDINAL
gujaf-214	119	1	bruwer & enslin	ORG
gujaf-214	119	2	2016	DATE
gujaf-214	120	1	jia et al.	PERSON
gujaf-214	120	2	2019	DATE
gujaf-214	120	3	al-hadi	PERSON
gujaf-214	120	4	2015	DATE
gujaf-214	120	5	gallery & ma	ORG
gujaf-214	120	6	2012 & yatim	ORG
gujaf-214	120	7	2010	DATE
gujaf-214	120	8	yusuf	GPE
gujaf-214	120	9	2023	CARDINAL
gujaf-214	120	10	2023	CARDINAL
gujaf-214	121	1	nigerian	NORP
gujaf-214	121	2	2011-2021	DATE
gujaf-214	122	1	gusau journal of accounting	ORG
gujaf-214	122	2	4	CARDINAL
gujaf-214	122	3	1, april	DATE
gujaf-214	122	4	2023	CARDINAL
gujaf-214	122	5	2	CARDINAL
gujaf-214	124	1	two	CARDINAL
gujaf-214	127	1	1998	DATE
gujaf-214	128	1	beretta	PRODUCT
gujaf-214	128	2	2004	DATE
gujaf-214	131	1	elshandidy	PERSON
gujaf-214	131	2	2018	DATE
gujaf-214	132	1	2006	DATE
gujaf-214	132	2	miihkinen	ORG
gujaf-214	132	3	2013	DATE
gujaf-214	132	4	2015	CARDINAL
gujaf-214	133	1	2018	DATE
gujaf-214	133	2	jia et al	PERSON
gujaf-214	134	1	2019	DATE
gujaf-214	135	1	chandiramani	PERSON
gujaf-214	135	2	2009	DATE
gujaf-214	136	1	chakroun	PERSON
gujaf-214	136	2	hussainey	PERSON
gujaf-214	136	3	2014	DATE
gujaf-214	136	4	two	CARDINAL
gujaf-214	137	1	first	ORDINAL
gujaf-214	138	1	al-shammari	PERSON
gujaf-214	138	2	2015	CARDINAL
gujaf-214	138	3	amran	GPE
gujaf-214	138	4	bin	PERSON
gujaf-214	138	5	hassan	PERSON
gujaf-214	138	6	2009	DATE
gujaf-214	138	7	bako	PERSON
gujaf-214	138	8	2017	CARDINAL
gujaf-214	138	9	guzman	PERSON
gujaf-214	138	10	2015	DATE
gujaf-214	140	1	hassan	ORG
gujaf-214	140	2	2014	DATE
gujaf-214	140	3	2004	DATE
gujaf-214	141	1	gusau journal of accounting	ORG
gujaf-214	141	2	4	CARDINAL
gujaf-214	141	3	1, april	DATE
gujaf-214	141	4	2023 196	CARDINAL
gujaf-214	141	5	mcinnes	PERSON
gujaf-214	141	6	fearnley	GPE
gujaf-214	141	7	2004	DATE
gujaf-214	141	8	first	ORDINAL
gujaf-214	143	1	four	CARDINAL
gujaf-214	145	1	beretta	PRODUCT
gujaf-214	145	2	2004	DATE
gujaf-214	149	1	beretta	PRODUCT
gujaf-214	149	2	2004	DATE
gujaf-214	149	3	miihkinen	ORG
gujaf-214	149	4	2012	DATE
gujaf-214	150	1	2018	DATE
gujaf-214	150	2	hassan	PERSON
gujaf-214	150	3	2014	DATE
gujaf-214	150	4	second	ORDINAL
gujaf-214	152	1	al-hadi	PERSON
gujaf-214	152	2	2015	DATE
gujaf-214	153	1	yatim	PERSON
gujaf-214	153	2	2009	DATE
gujaf-214	154	1	2023	CARDINAL
gujaf-214	156	1	2008	DATE
gujaf-214	157	1	1993	DATE
gujaf-214	158	1	malik	ORG
gujaf-214	158	2	2021	CARDINAL
gujaf-214	158	3	4	CARDINAL
gujaf-214	158	4	1, april	DATE
gujaf-214	158	5	2023 197	CARDINAL
gujaf-214	161	1	pfeffer & salancik	ORG
gujaf-214	161	2	1978	DATE
gujaf-214	162	1	cabedo & tirado	ORG
gujaf-214	162	2	2004	DATE
gujaf-214	163	1	navissi	PERSON
gujaf-214	163	2	2010	DATE
gujaf-214	163	3	agrawal	PERSON
gujaf-214	163	4	chadha	GPE
gujaf-214	163	5	2005	DATE
gujaf-214	164	1	2018	DATE
gujaf-214	164	2	6.5.7	CARDINAL
gujaf-214	164	3	at least one	CARDINAL
gujaf-214	167	1	2015	DATE
gujaf-214	168	1	tmt	PERSON
gujaf-214	169	1	mason	GPE
gujaf-214	169	2	1984	DATE
gujaf-214	170	1	jensen	PERSON
gujaf-214	170	2	zajac	GPE
gujaf-214	170	3	2004	DATE
gujaf-214	173	1	algusau journal of accounting	ORG
gujaf-214	173	2	4	CARDINAL
gujaf-214	173	3	1, april	DATE
gujaf-214	173	4	2023 198	CARDINAL
gujaf-214	174	1	2016	CARDINAL
gujaf-214	176	1	al-hadi	PERSON
gujaf-214	176	2	2015	DATE
gujaf-214	178	1	jia et al	PERSON
gujaf-214	179	1	2019	DATE
gujaf-214	179	2	100	CARDINAL
gujaf-214	179	3	australian	NORP
gujaf-214	180	1	aldhamari	PERSON
gujaf-214	180	2	2020	DATE
gujaf-214	180	3	malaysian	NORP
gujaf-214	180	4	from 2004 to 2018	DATE
gujaf-214	183	1	twelve	CARDINAL
gujaf-214	183	2	the nigerian exchange	ORG
gujaf-214	183	3	2009	DATE
gujaf-214	183	4	2020	DATE
gujaf-214	184	1	2023	CARDINAL
gujaf-214	185	1	aliyu et al	PERSON
gujaf-214	185	2	2023	CARDINAL
gujaf-214	186	1	2001	DATE
gujaf-214	186	2	agrawal	PERSON
gujaf-214	186	3	chadha	GPE
gujaf-214	186	4	2005	DATE
gujaf-214	186	5	dhaliwal et al	PERSON
gujaf-214	186	6	2010	DATE
gujaf-214	186	7	2015	DATE
gujaf-214	186	8	al-maghzoum et al	PERSON
gujaf-214	186	9	2016	DATE
gujaf-214	186	10	kamardin	PERSON
gujaf-214	186	11	ishak	PERSON
gujaf-214	186	12	2016	DATE
gujaf-214	187	1	abdullah et al	PERSON
gujaf-214	187	2	2017	CARDINAL
gujaf-214	187	3	malaysia	GPE
gujaf-214	188	1	viljoen et al	PERSON
gujaf-214	189	1	2016	CARDINAL
gujaf-214	189	2	40	CARDINAL
gujaf-214	189	3	gusau journal of accounting	ORG
gujaf-214	189	4	4	CARDINAL
gujaf-214	189	5	1, april	DATE
gujaf-214	189	6	2023 199	CARDINAL
gujaf-214	189	7	the johannesburg stock exchange	ORG
gujaf-214	189	8	jse	ORG
gujaf-214	189	9	south africa	GPE
gujaf-214	189	10	2011-2012	DATE
gujaf-214	191	1	2015	CARDINAL
gujaf-214	192	1	nigeria 3	DATE
gujaf-214	192	2	21	CARDINAL
gujaf-214	192	3	nigeria	GPE
gujaf-214	192	4	2021	CARDINAL
gujaf-214	193	1	4	CARDINAL
gujaf-214	193	2	2011-2021	DATE
gujaf-214	193	3	17	CARDINAL
gujaf-214	193	4	helbok	PERSON
gujaf-214	193	5	wagner	PERSON
gujaf-214	193	6	2006	DATE
gujaf-214	194	1	the nigerian stock exchange	ORG
gujaf-214	195	1	2014	DATE
gujaf-214	197	1	annual	DATE
gujaf-214	198	1	miihkinen	ORG
gujaf-214	198	2	2013	DATE
gujaf-214	200	1	2012	DATE
gujaf-214	201	1	appendix a.	PERSON
gujaf-214	201	2	two	CARDINAL
gujaf-214	203	1	gusau journal of accounting	ORG
gujaf-214	203	2	4	CARDINAL
gujaf-214	203	3	1, april	DATE
gujaf-214	203	4	2023 200	DATE
gujaf-214	206	1	rce	ORG
gujaf-214	207	1	1	CARDINAL
gujaf-214	208	1	abraham	PERSON
gujaf-214	208	2	cox	PERSON
gujaf-214	208	3	2007	DATE
gujaf-214	208	4	2011	DATE
gujaf-214	208	5	2018	DATE
gujaf-214	208	6	2015	DATE
gujaf-214	208	7	jia et al.	PERSON
gujaf-214	208	8	2019	DATE
gujaf-214	208	9	miihkinen	ORG
gujaf-214	208	10	2012	DATE
gujaf-214	208	11	five	CARDINAL
gujaf-214	210	1	1	CARDINAL
gujaf-214	211	1	1	CARDINAL
gujaf-214	212	1	miihkinen	PERSON
gujaf-214	212	2	2013	DATE
gujaf-214	214	1	jia et al	PERSON
gujaf-214	214	2	2019	DATE
gujaf-214	214	3	malik	PERSON
gujaf-214	214	4	2021	CARDINAL
gujaf-214	214	5	yusuf et al	PERSON
gujaf-214	214	6	2023	CARDINAL
gujaf-214	214	7	ishak	PERSON
gujaf-214	214	8	2021	CARDINAL
gujaf-214	216	1	al-hadi	PERSON
gujaf-214	216	2	2015	CARDINAL
gujaf-214	219	1	2019	CARDINAL
gujaf-214	220	1	roe	PRODUCT
gujaf-214	221	1	al-hadi	PERSON
gujaf-214	221	2	2015	CARDINAL
gujaf-214	223	1	dzinghai	PERSON
gujaf-214	223	2	fakoya	GPE
gujaf-214	223	3	2017	CARDINAL
gujaf-214	224	1	2023	CARDINAL
gujaf-214	226	1	4	CARDINAL
gujaf-214	226	2	1, april	DATE
gujaf-214	226	3	2023 201	CARDINAL
gujaf-214	226	4	cv	ORG
gujaf-214	226	5	rce	ORG
gujaf-214	226	6	cv	ORG
gujaf-214	227	1	rce	ORG
gujaf-214	227	2	1	CARDINAL
gujaf-214	227	3	β0it	PERSON
gujaf-214	227	4	ɛ	ORG
gujaf-214	227	5	4	CARDINAL
gujaf-214	230	1	2010	DATE
gujaf-214	232	1	hausmann	PERSON
gujaf-214	234	1	10	CARDINAL
gujaf-214	236	1	hausmann	PERSON
gujaf-214	237	1	appendix	NORP
gujaf-214	237	2	the primary gusau journal of accounting	ORG
gujaf-214	237	3	4	CARDINAL
gujaf-214	237	4	1, april	DATE
gujaf-214	237	5	2023	CARDINAL
gujaf-214	237	6	0.0000	CARDINAL
gujaf-214	237	7	2014	DATE
gujaf-214	237	8	less than 0.05	CARDINAL
gujaf-214	238	1	0.0008	CARDINAL
gujaf-214	242	1	beck & katz	ORG
gujaf-214	242	2	1995	DATE
gujaf-214	243	1	2014	DATE
gujaf-214	243	2	2014	DATE
gujaf-214	249	1	2	CARDINAL
gujaf-214	250	1	dev min max	PERSON
gujaf-214	250	2	187	CARDINAL
gujaf-214	250	3	3.4 5.86	CARDINAL
gujaf-214	250	4	187	CARDINAL
gujaf-214	250	5	0.682995	ORG
gujaf-214	250	6	1	CARDINAL
gujaf-214	250	7	187	CARDINAL
gujaf-214	250	8	6.58 8	DATE
gujaf-214	250	9	187	CARDINAL
gujaf-214	250	10	1.38016 2.49797 0.12	MONEY
gujaf-214	250	11	22.06	CARDINAL
gujaf-214	250	12	187	CARDINAL
gujaf-214	250	13	187	CARDINAL
gujaf-214	250	14	1.24	CARDINAL
gujaf-214	250	15	annual	DATE
gujaf-214	250	16	2011-2021	DATE
gujaf-214	250	17	15.00	CARDINAL
gujaf-214	251	1	gusau journal of accounting	ORG
gujaf-214	251	2	4	CARDINAL
gujaf-214	251	3	1, april	DATE
gujaf-214	251	4	2023 203	CARDINAL
gujaf-214	251	5	2	CARDINAL
gujaf-214	252	1	5.139	CARDINAL
gujaf-214	252	2	nigeria	GPE
gujaf-214	252	3	2011-2021	DATE
gujaf-214	252	4	170.6	CARDINAL
gujaf-214	253	1	0.536	CARDINAL
gujaf-214	253	2	170.6	CARDINAL
gujaf-214	253	3	nigerian	NORP
gujaf-214	254	1	rce	ORG
gujaf-214	254	2	0.682	CARDINAL
gujaf-214	254	3	more than 60%	PERCENT
gujaf-214	255	1	1	CARDINAL
gujaf-214	255	2	100%	PERCENT
gujaf-214	256	1	0	CARDINAL
gujaf-214	256	2	nigeria	GPE
gujaf-214	257	1	7.175	CARDINAL
gujaf-214	258	1	1.38	CARDINAL
gujaf-214	258	2	1.38	CARDINAL
gujaf-214	258	3	1.3	CARDINAL
gujaf-214	259	1	nigeria	GPE
gujaf-214	260	1	0.0508	CARDINAL
gujaf-214	260	2	5%	PERCENT
gujaf-214	261	1	11%	PERCENT
gujaf-214	262	1	11%	PERCENT
gujaf-214	262	2	nigeria	GPE
gujaf-214	263	1	22.69%	PERCENT
gujaf-214	264	1	gusau journal of accounting	ORG
gujaf-214	264	2	4	CARDINAL
gujaf-214	264	3	1, april	DATE
gujaf-214	264	4	2023 204	CARDINAL
gujaf-214	264	5	3	CARDINAL
gujaf-214	264	6	1	CARDINAL
gujaf-214	264	7	0.5165 1	CARDINAL
gujaf-214	264	8	0.3867 0.2308 1	MONEY
gujaf-214	264	9	0.048 0.3626	CARDINAL
gujaf-214	264	10	1	CARDINAL
gujaf-214	264	11	prof -0.2276	PERSON
gujaf-214	265	1	0.0587	CARDINAL
gujaf-214	266	1	0.1503 1	CARDINAL
gujaf-214	266	2	annual	DATE
gujaf-214	266	3	2011-2021	DATE
gujaf-214	266	4	15.00	CARDINAL
gujaf-214	267	1	3	CARDINAL
gujaf-214	268	1	rce	ORG
gujaf-214	268	2	0.371	CARDINAL
gujaf-214	271	1	nigeria	GPE
gujaf-214	273	1	0.433	CARDINAL
gujaf-214	273	2	moore	ORG
gujaf-214	273	3	notz	ORG
gujaf-214	273	4	2013	DATE
gujaf-214	274	1	rce	ORG
gujaf-214	275	1	0.8	CARDINAL
gujaf-214	277	1	gusau journal of accounting	ORG
gujaf-214	277	2	4	CARDINAL
gujaf-214	277	3	1, april	DATE
gujaf-214	277	4	2023 205	CARDINAL
gujaf-214	277	5	4	CARDINAL
gujaf-214	277	6	rce	ORG
gujaf-214	277	7	coef	PERSON
gujaf-214	278	1	coef	PERSON
gujaf-214	279	1	0.145 5.47	CARDINAL
gujaf-214	279	2	0.239 3.32 0.001	MONEY
gujaf-214	279	3	0.507	CARDINAL
gujaf-214	279	4	0.153	MONEY
gujaf-214	279	5	0.001	CARDINAL
gujaf-214	279	6	0.014	CARDINAL
gujaf-214	279	7	0.016	CARDINAL
gujaf-214	279	8	0.214	CARDINAL
gujaf-214	279	9	0.169 0.206 0.82	MONEY
gujaf-214	279	10	0.156 1.08 0.278	CARDINAL
gujaf-214	279	11	0.164	CARDINAL
gujaf-214	279	12	0.321	CARDINAL
gujaf-214	280	1	1.000	CARDINAL
gujaf-214	280	2	obs 187	ORG
gujaf-214	280	3	187	CARDINAL
gujaf-214	280	4	0.0001	CARDINAL
gujaf-214	280	5	0.2379	CARDINAL
gujaf-214	280	6	0.2379	CARDINAL
gujaf-214	280	7	annual	DATE
gujaf-214	280	8	2011-2021	DATE
gujaf-214	280	9	15.00	CARDINAL
gujaf-214	280	10	4	CARDINAL
gujaf-214	280	11	ols	ORG
gujaf-214	280	12	rce	ORG
gujaf-214	280	13	nigeria	GPE
gujaf-214	281	1	0.2379	CARDINAL
gujaf-214	281	2	23%	PERCENT
gujaf-214	282	1	0.000	CARDINAL
gujaf-214	282	2	1%	PERCENT
gujaf-214	283	1	rce	ORG
gujaf-214	283	2	jia et al	PERSON
gujaf-214	284	1	2019	DATE
gujaf-214	285	1	abdullah et al	PERSON
gujaf-214	286	1	2017	CARDINAL
gujaf-214	287	1	viljoen et al	PERSON
gujaf-214	288	1	2016	DATE
gujaf-214	289	1	agrawal	PRODUCT
gujaf-214	289	2	chadha	GPE
gujaf-214	289	3	2005	DATE
gujaf-214	290	1	2016	CARDINAL
gujaf-214	291	1	2015	CARDINAL
gujaf-214	291	2	zango et al	PERSON
gujaf-214	292	1	2016	DATE
gujaf-214	292	2	2001	DATE
gujaf-214	292	3	dhaliwal et al	PERSON
gujaf-214	293	1	2010	DATE
gujaf-214	295	1	gusau journal of accounting	ORG
gujaf-214	295	2	4	CARDINAL
gujaf-214	295	3	1, april	DATE
gujaf-214	295	4	2023 206	CARDINAL
gujaf-214	297	1	5	CARDINAL
gujaf-214	297	2	nigeria	GPE
gujaf-214	297	3	2011	DATE
gujaf-214	297	4	2021	CARDINAL
gujaf-214	301	1	finance.in	CARDINAL
gujaf-214	301	2	naicom	ORG
gujaf-214	301	3	sec	ORG
gujaf-214	306	1	gusau journal of accounting	ORG
gujaf-214	306	2	4	CARDINAL
gujaf-214	306	3	1, april	DATE
gujaf-214	306	4	2023 207	QUANTITY
gujaf-214	306	5	d.s, ismail	PERSON
gujaf-214	306	6	t. taqi	PERSON
gujaf-214	306	7	m. & yazid, h.	ORG
gujaf-214	306	8	2021	CARDINAL
gujaf-214	308	1	7(1	CARDINAL
gujaf-214	308	2	13311338	DATE
gujaf-214	309	1	abdullah	PERSON
gujaf-214	309	2	a.	PERSON
gujaf-214	309	3	ismail	PERSON
gujaf-214	309	4	k.n. & isa	ORG
gujaf-214	309	5	2017	CARDINAL
gujaf-214	310	1	malaysian	NORP
gujaf-214	311	1	21(6	CARDINAL
gujaf-214	311	2	1871 1874	DATE
gujaf-214	312	1	abdullah	PERSON
gujaf-214	312	2	m. & chen	PERSON
gujaf-214	312	3	l.	PERSON
gujaf-214	312	4	2010	DATE
gujaf-214	313	1	malaysia	GPE
gujaf-214	315	1	sweden	GPE
gujaf-214	316	1	abdullah	PERSON
gujaf-214	316	2	m., abdul-shukor	PERSON
gujaf-214	316	3	z. & rahmat	ORG
gujaf-214	316	4	m.m.	PERSON
gujaf-214	316	5	2017	CARDINAL
gujaf-214	318	1	jurnal pengurusan	PERSON
gujaf-214	318	2	50(1	CARDINAL
gujaf-214	318	3	83	CARDINAL
gujaf-214	318	4	95	CARDINAL
gujaf-214	319	1	abraham	PERSON
gujaf-214	319	2	s., & cox	ORG
gujaf-214	319	3	2007	DATE
gujaf-214	320	1	uk	GPE
gujaf-214	320	2	100	CARDINAL
gujaf-214	320	3	annual	DATE
gujaf-214	321	1	british	NORP
gujaf-214	321	2	39(3	CARDINAL
gujaf-214	321	3	227–248	CARDINAL
gujaf-214	322	1	abraham	PERSON
gujaf-214	322	2	s., &	ORG
gujaf-214	322	3	2014	DATE
gujaf-214	323	1	annual	DATE
gujaf-214	324	1	british	NORP
gujaf-214	324	2	46(1	CARDINAL
gujaf-214	325	1	adebimpe, u. & peace	ORG
gujaf-214	325	2	2011	DATE
gujaf-214	326	1	nigerian	NORP
gujaf-214	327	1	international journal of research	ORG
gujaf-214	327	2	1(2	CARDINAL
gujaf-214	327	3	20-29	CARDINAL
gujaf-214	328	1	adegbite	ORG
gujaf-214	328	2	2012	DATE
gujaf-214	329	1	nigeria	GPE
gujaf-214	330	1	12(2	DATE
gujaf-214	330	2	257	CARDINAL
gujaf-214	330	3	r. v.	PERSON
gujaf-214	330	4	k. a.	PERSON
gujaf-214	330	5	& de castro	ORG
gujaf-214	330	6	l. r. k.	PERSON
gujaf-214	330	7	2011	DATE
gujaf-214	332	1	agrawal, a. & chadha	ORG
gujaf-214	332	2	2005	DATE
gujaf-214	334	1	48(2	DATE
gujaf-214	334	2	371-406	CARDINAL
gujaf-214	335	1	akhtaruddin	ORG
gujaf-214	335	2	m., & haron	ORG
gujaf-214	335	3	2010	DATE
gujaf-214	337	1	asian	NORP
gujaf-214	337	2	245	CARDINAL
gujaf-214	338	1	gusau journal of accounting	ORG
gujaf-214	338	2	4	CARDINAL
gujaf-214	338	3	1, april	DATE
gujaf-214	338	4	2023 208	CARDINAL
gujaf-214	338	5	m., hossain	PERSON
gujaf-214	338	6	m., a.	PERSON
gujaf-214	338	7	hossain	PERSON
gujaf-214	338	8	m., & yao	ORG
gujaf-214	338	9	l.	PERSON
gujaf-214	338	10	2009	DATE
gujaf-214	339	1	annual	DATE
gujaf-214	339	2	malaysian	NORP
gujaf-214	340	1	jamar	PERSON
gujaf-214	340	2	7(1	DATE
gujaf-214	341	1	al-hadi	PERSON
gujaf-214	341	2	a.h.	GPE
gujaf-214	341	3	2015	CARDINAL
gujaf-214	342	1	three	CARDINAL
gujaf-214	342	2	gulf cooperation council	ORG
gujaf-214	343	1	phd thesis	PERSON
gujaf-214	344	1	curtin university	ORG
gujaf-214	344	2	uk	GPE
gujaf-214	344	3	allini	GPE
gujaf-214	344	4	a. rossi	PERSON
gujaf-214	344	5	f, m. & hussainey	ORG
gujaf-214	344	6	k.	PERSON
gujaf-214	344	7	2015	DATE
gujaf-214	345	1	italian	NORP
gujaf-214	345	2	jel	ORG
gujaf-214	345	3	hussainey	PERSON
gujaf-214	345	4	k. & aly	ORG
gujaf-214	345	5	2016	CARDINAL
gujaf-214	346	1	saudi arabia	GPE
gujaf-214	347	1	control journal	ORG
gujaf-214	347	2	13(2	CARDINAL
gujaf-214	347	3	363	CARDINAL
gujaf-214	348	1	alnabsha, a.	ORG
gujaf-214	348	2	abdou, h. a.	ORG
gujaf-214	348	3	c. g.	PERSON
gujaf-214	348	4	a. a.	PERSON
gujaf-214	348	5	2018	DATE
gujaf-214	350	1	19(1	CARDINAL
gujaf-214	350	2	20–41	CARDINAL
gujaf-214	351	1	0001	CARDINAL
gujaf-214	352	1	b.	PERSON
gujaf-214	352	2	2014	DATE
gujaf-214	353	1	kuwait	GPE
gujaf-214	354	1	contemporary issuesin business research	ORG
gujaf-214	354	2	3(3),128–153	CARDINAL
gujaf-214	355	1	anis	ORG
gujaf-214	355	2	r.	NORP
gujaf-214	355	3	fraser	GPE
gujaf-214	355	4	i. & hussainey	ORG
gujaf-214	355	5	k.	PERSON
gujaf-214	355	6	2012	DATE
gujaf-214	356	1	stirling university	ORG
gujaf-214	356	2	amran, a.	GPE
gujaf-214	356	3	bin, a., & hassan	PERSON
gujaf-214	356	4	b.	PERSON
gujaf-214	356	5	2009	DATE
gujaf-214	357	1	malaysian	NORP
gujaf-214	357	2	annual	DATE
gujaf-214	358	1	24(1	CARDINAL
gujaf-214	358	2	39–57	CARDINAL
gujaf-214	359	1	ashfaq, k., zhang	ORG
gujaf-214	359	2	r.	NORP
gujaf-214	359	3	n.	PERSON
gujaf-214	359	4	2016	DATE
gujaf-214	360	1	pakistan	GPE
gujaf-214	361	1	international journal of economics	ORG
gujaf-214	361	2	6(3	CARDINAL
gujaf-214	361	3	1049-1058	CARDINAL
gujaf-214	362	1	ayagi	ORG
gujaf-214	362	2	s. r.	PERSON
gujaf-214	362	3	2014	DATE
gujaf-214	363	1	nigerian	NORP
gujaf-214	365	1	bayero university	ORG
gujaf-214	365	2	kano-nigeria	ORG
gujaf-214	366	1	bako m. m.	PERSON
gujaf-214	366	2	2017	CARDINAL
gujaf-214	367	1	nigeria	GPE
gujaf-214	368	1	asian journal of business management	ORG
gujaf-214	368	2	8(2	CARDINAL
gujaf-214	368	3	71	CARDINAL
gujaf-214	369	1	banbhan, a.	ORG
gujaf-214	369	2	cheng	GPE
gujaf-214	369	3	din, n. (	ORG
gujaf-214	369	4	2018	DATE
gujaf-214	370	1	gusau journal of accounting	ORG
gujaf-214	370	2	4	CARDINAL
gujaf-214	370	3	1, april	DATE
gujaf-214	370	4	2023 209	CARDINAL
gujaf-214	370	5	2018	DATE
gujaf-214	370	6	10	CARDINAL
gujaf-214	370	7	4697	DATE
gujaf-214	370	8	mcinnes b. & fearnley s.	ORG
gujaf-214	370	9	2004	DATE
gujaf-214	371	1	annual	DATE
gujaf-214	371	2	28	CARDINAL
gujaf-214	371	3	3	CARDINAL
gujaf-214	371	4	205	CARDINAL
gujaf-214	371	5	beck, n. & katz	ORG
gujaf-214	371	6	j.n.	GPE
gujaf-214	372	1	1995	DATE
gujaf-214	374	1	american political science review 89(3	ORG
gujaf-214	375	1	bedard	PERSON
gujaf-214	375	2	j., chtourou	ORG
gujaf-214	375	3	m. & courteau	ORG
gujaf-214	375	4	2004	DATE
gujaf-214	377	1	journal of practice & theory,23(2),13-35	ORG
gujaf-214	378	1	bedard, j. & gendron	ORG
gujaf-214	378	2	2010	DATE
gujaf-214	380	1	174210	DATE
gujaf-214	381	1	bensaid	PERSON
gujaf-214	381	2	a. ishak	PERSON
gujaf-214	381	3	s. & mustapa	ORG
gujaf-214	381	4	i.r.	GPE
gujaf-214	381	5	2021	CARDINAL
gujaf-214	383	1	9(3	CARDINAL
gujaf-214	383	2	388	CARDINAL
gujaf-214	385	1	beretta	PRODUCT
gujaf-214	385	2	s. & bozzolan	ORG
gujaf-214	385	3	s.	PERSON
gujaf-214	385	4	2004	DATE
gujaf-214	387	1	the international journal of accounting	ORG
gujaf-214	387	2	39(1	CARDINAL
gujaf-214	387	3	265288	DATE
gujaf-214	388	1	beretta	ORG
gujaf-214	388	2	s. & bozzolan	ORG
gujaf-214	388	3	s. (2008	PERSON
gujaf-214	390	1	23(3	CARDINAL
gujaf-214	390	2	333	CARDINAL
gujaf-214	391	1	g. & ma	ORG
gujaf-214	391	2	j. (	PERSON
gujaf-214	391	3	2015	DATE
gujaf-214	392	1	australian	NORP
gujaf-214	393	1	812-869	QUANTITY
gujaf-214	393	2	j.	PERSON
gujaf-214	393	3	j.	PERSON
gujaf-214	393	4	lindo	GPE
gujaf-214	393	5	s., & narvaez	ORG
gujaf-214	393	6	2012	DATE
gujaf-214	395	1	5(2	CARDINAL
gujaf-214	395	2	181	CARDINAL
gujaf-214	395	3	193	CARDINAL
gujaf-214	396	1	cabedo	ORG
gujaf-214	396	2	j.d.	GPE
gujaf-214	397	1	2004	DATE
gujaf-214	399	1	28	CARDINAL
gujaf-214	399	2	2	CARDINAL
gujaf-214	399	3	181	CARDINAL
gujaf-214	400	1	carcello	ORG
gujaf-214	400	2	j.v.	GPE
gujaf-214	400	3	d.r. & raghunandan	ORG
gujaf-214	400	4	k. (2005	PERSON
gujaf-214	402	1	19(2	CARDINAL
gujaf-214	402	2	june	DATE
gujaf-214	403	1	carcello	ORG
gujaf-214	403	2	j. v.	PERSON
gujaf-214	403	3	d. r.	NORP
gujaf-214	403	4	z. s.	PERSON
gujaf-214	403	5	2011	DATE
gujaf-214	405	1	gusau journal of accounting	ORG
gujaf-214	405	2	4	CARDINAL
gujaf-214	405	3	1, april	DATE
gujaf-214	405	4	2023 210	CARDINAL
gujaf-214	406	1	30(3	CARDINAL
gujaf-214	406	2	1-31	DATE
gujaf-214	407	1	r. & hussainey	ORG
gujaf-214	407	2	k.	PERSON
gujaf-214	407	3	2014	DATE
gujaf-214	407	4	tunisian	NORP
gujaf-214	407	5	annual	DATE
gujaf-214	407	6	11(4	DATE
gujaf-214	407	7	58-80	DATE
gujaf-214	408	1	chandiramani	PERSON
gujaf-214	408	2	2009	DATE
gujaf-214	409	1	erasmus university	ORG
gujaf-214	409	2	rotterdam	GPE
gujaf-214	409	3	netherlands	GPE
gujaf-214	410	1	treadway	PERSON
gujaf-214	411	1	2004	DATE
gujaf-214	413	1	new york	GPE
gujaf-214	413	2	aicpa	ORG
gujaf-214	415	1	2018	DATE
gujaf-214	417	1	new york	GPE
gujaf-214	417	2	aicpa daud	PERSON
gujaf-214	417	3	n.z.	GPE
gujaf-214	417	4	ismail	PERSON
gujaf-214	417	5	2018	DATE
gujaf-214	418	1	pengkalan datu river	ORG
gujaf-214	419	1	international journal of development	ORG
gujaf-214	419	2	7(3	CARDINAL
gujaf-214	419	3	1026-1037	CARDINAL
gujaf-214	420	1	f.t & salterio	ORG
gujaf-214	420	2	a.	PERSON
gujaf-214	420	3	2001	DATE
gujaf-214	422	1	journal of practice &	ORG
gujaf-214	422	2	20(2	CARDINAL
gujaf-214	422	3	32	CARDINAL
gujaf-214	423	1	d.	NORP
gujaf-214	423	2	v. & navissi, f. (	ORG
gujaf-214	423	3	2010	DATE
gujaf-214	425	1	787827	DATE
gujaf-214	426	1	m. (2008	PERSON
gujaf-214	428	1	the international journal of accounting	ORG
gujaf-214	428	2	43(2	CARDINAL
gujaf-214	428	3	184–206	CARDINAL
gujaf-214	428	4	m.	PERSON
gujaf-214	428	5	lajili	ORG
gujaf-214	428	6	k. & zéghal	ORG
gujaf-214	428	7	2011	DATE
gujaf-214	430	1	journal of international accounting research	ORG
gujaf-214	430	2	10(2	DATE
gujaf-214	430	3	1–22	CARDINAL
gujaf-214	431	1	dzinghai	PERSON
gujaf-214	431	2	i & fakoya	ORG
gujaf-214	431	3	m.d.	ORG
gujaf-214	432	1	2017	CARDINAL
gujaf-214	433	1	johannesburg stock exchange	ORG
gujaf-214	433	2	jse	ORG
gujaf-214	434	1	9(867	CARDINAL
gujaf-214	434	2	1-25	CARDINAL
gujaf-214	434	3	domhoff	ORG
gujaf-214	434	4	g. w.	PERSON
gujaf-214	434	5	1983	DATE
gujaf-214	435	1	america	GPE
gujaf-214	436	1	englewood cliffs	GPE
gujaf-214	436	2	nj	ORG
gujaf-214	436	3	prentice hall, inc edogbanya	ORG
gujaf-214	436	4	a. & kamardin	ORG
gujaf-214	436	5	2015	CARDINAL
gujaf-214	437	1	https://www.researchgate.net/profile/adejoh-edogbanya gusau journal of accounting	ORG
gujaf-214	437	2	4	CARDINAL
gujaf-214	437	3	1, april	DATE
gujaf-214	437	4	2023 211	CARDINAL
gujaf-214	437	5	nigeria	GPE
gujaf-214	438	1	mediterranean journal of social sciences	ORG
gujaf-214	438	2	6(3	CARDINAL
gujaf-214	438	3	32	CARDINAL
gujaf-214	439	1	t.,	GPE
gujaf-214	439	2	fraser	GPE
gujaf-214	439	3	i. & hussainey	ORG
gujaf-214	439	4	k.	PERSON
gujaf-214	439	5	2013	DATE
gujaf-214	440	1	uk ftse	ORG
gujaf-214	441	1	30	CARDINAL
gujaf-214	441	2	320	CARDINAL
gujaf-214	442	1	elshandidy	PERSON
gujaf-214	442	2	t.,	GPE
gujaf-214	442	3	fraser	GPE
gujaf-214	442	4	i. & hussainey	ORG
gujaf-214	442	5	k.	PERSON
gujaf-214	442	6	2014	DATE
gujaf-214	443	1	germany	GPE
gujaf-214	443	2	uk	GPE
gujaf-214	444	1	british	NORP
gujaf-214	444	2	elshandidy	PERSON
gujaf-214	444	3	t. & neri	ORG
gujaf-214	444	4	2015	CARDINAL
gujaf-214	445	1	uk	GPE
gujaf-214	445	2	italy	GPE
gujaf-214	446	1	23(4	CARDINAL
gujaf-214	446	2	331356	DATE
gujaf-214	447	1	elshandidy	PERSON
gujaf-214	447	2	t. neri	ORG
gujaf-214	447	3	l. & ma	ORG
gujaf-214	447	4	2018	DATE
gujaf-214	447	5	china	GPE
gujaf-214	448	1	elzahar, h.	ORG
gujaf-214	448	2	hussainey	PERSON
gujaf-214	448	3	k.	PERSON
gujaf-214	448	4	2012	DATE
gujaf-214	449	1	uk	GPE
gujaf-214	450	1	13(2	CARDINAL
gujaf-214	450	2	133	CARDINAL
gujaf-214	451	1	s.	PERSON
gujaf-214	451	2	hassan	GPE
gujaf-214	451	3	m.k & lanis	FAC
gujaf-214	451	4	2011	DATE
gujaf-214	452	1	islamic	NORP
gujaf-214	452	2	journal of islamic accounting and business research	ORG
gujaf-214	452	3	2(2	CARDINAL
gujaf-214	452	4	114	CARDINAL
gujaf-214	452	5	2008	DATE
gujaf-214	454	1	journal of financial economics	ORG
gujaf-214	455	1	323–354	CARDINAL
gujaf-214	456	1	gul	PERSON
gujaf-214	456	2	& leung	PERSON
gujaf-214	456	3	s.	PERSON
gujaf-214	456	4	2004	DATE
gujaf-214	458	1	journal of accounting	ORG
gujaf-214	458	2	23(5	CARDINAL
gujaf-214	458	3	351	CARDINAL
gujaf-214	459	1	hambrick	PERSON
gujaf-214	459	2	d. c., & mason	GPE
gujaf-214	459	3	p. a.	PERSON
gujaf-214	459	4	1984	DATE
gujaf-214	461	1	the academy of management review	ORG
gujaf-214	461	2	9(2	CARDINAL
gujaf-214	461	3	193–206	DATE
gujaf-214	462	1	haniffa	PERSON
gujaf-214	462	2	r.	NORP
gujaf-214	462	3	cooke	ORG
gujaf-214	462	4	t.e.	GPE
gujaf-214	462	5	2002	DATE
gujaf-214	462	6	malaysian	NORP
gujaf-214	463	1	abacus	GPE
gujaf-214	463	2	38 no.	CARDINAL
gujaf-214	464	1	3	CARDINAL
gujaf-214	465	1	317	CARDINAL
gujaf-214	466	1	hassan s.m	PERSON
gujaf-214	466	2	2014	DATE
gujaf-214	468	1	9(1	CARDINAL
gujaf-214	468	2	109	CARDINAL
gujaf-214	469	1	d. r.	PERSON
gujaf-214	469	2	2003	DATE
gujaf-214	471	1	18(1	CARDINAL
gujaf-214	471	2	44-45	DATE
gujaf-214	474	1	https://www.sciencedirect.com/journal/journal-of-accounting-and-public-policy/vol/23/issue/5 gusau journal of accounting	ORG
gujaf-214	474	2	4	CARDINAL
gujaf-214	474	3	1, april	DATE
gujaf-214	474	4	2023 212	CARDINAL
gujaf-214	474	5	g., & wagner	ORG
gujaf-214	474	6	2006	DATE
gujaf-214	476	1	9(1	CARDINAL
gujaf-214	476	2	49	CARDINAL
gujaf-214	477	1	hitt	ORG
gujaf-214	477	2	m., & tyler	ORG
gujaf-214	477	3	b.	PERSON
gujaf-214	477	4	1991	DATE
gujaf-214	479	1	strategicmanagement journal	ORG
gujaf-214	479	2	12	CARDINAL
gujaf-214	479	3	327–352	CARDINAL
gujaf-214	479	4	m. & zajac	ORG
gujaf-214	479	5	e. (2004	DATE
gujaf-214	481	1	strategic management journal	ORG
gujaf-214	481	2	25(6	CARDINAL
gujaf-214	481	3	123	CARDINAL
gujaf-214	482	1	jensen	PERSON
gujaf-214	482	2	m.	PERSON
gujaf-214	482	3	1993	DATE
gujaf-214	484	1	48(3	DATE
gujaf-214	484	2	831	CARDINAL
gujaf-214	485	1	j., li	PERSON
gujaf-214	485	2	l.	PERSON
gujaf-214	485	3	2019	DATE
gujaf-214	486	1	australia	GPE
gujaf-214	487	1	pacific accounting	ORG
gujaf-214	487	2	31(3	CARDINAL
gujaf-214	488	1	438 461	CARDINAL
gujaf-214	489	1	kakanda	PERSON
gujaf-214	489	2	m. m.	PERSON
gujaf-214	489	3	b. & chandren	ORG
gujaf-214	489	4	2017	CARDINAL
gujaf-214	491	1	asian	NORP
gujaf-214	491	2	7(9	CARDINAL
gujaf-214	491	3	836845	DATE
gujaf-214	492	1	kakanda	PERSON
gujaf-214	492	2	m., salim	PERSON
gujaf-214	492	3	b. & chandren	ORG
gujaf-214	492	4	2018	DATE
gujaf-214	493	1	nigeria	GPE
gujaf-214	494	1	international journal of management	ORG
gujaf-214	494	2	4(2	CARDINAL
gujaf-214	494	3	6	CARDINAL
gujaf-214	495	1	karamanou	PERSON
gujaf-214	495	2	l., & vafeas	ORG
gujaf-214	495	3	2005	DATE
gujaf-214	497	1	journal of accounting research	ORG
gujaf-214	497	2	43(3	DATE
gujaf-214	497	3	453	CARDINAL
gujaf-214	498	1	lin	PERSON
gujaf-214	498	2	j.w.	GPE
gujaf-214	498	3	li	PERSON
gujaf-214	498	4	j.f. & yang	ORG
gujaf-214	498	5	j.s.	GPE
gujaf-214	498	6	2006	DATE
gujaf-214	499	1	21(9	DATE
gujaf-214	499	2	921	CARDINAL
gujaf-214	501	1	lin	PERSON
gujaf-214	501	2	c.w.	GPE
gujaf-214	501	3	2011	DATE
gujaf-214	503	1	seattle	GPE
gujaf-214	503	2	34(325	CARDINAL
gujaf-214	503	3	1-54	CARDINAL
gujaf-214	504	1	lindqvist	ORG
gujaf-214	504	2	a.	PERSON
gujaf-214	504	3	2016	DATE
gujaf-214	506	1	hanken school of economics	ORG
gujaf-214	506	2	helsinki	GPE
gujaf-214	506	3	finland	GPE
gujaf-214	507	1	linsley	GPE
gujaf-214	507	2	p. &	ORG
gujaf-214	507	3	2000	DATE
gujaf-214	508	1	uk	GPE
gujaf-214	508	2	3(1	CARDINAL
gujaf-214	508	3	115–129	CARDINAL
gujaf-214	509	1	lawlor	PERSON
gujaf-214	509	2	b.	PERSON
gujaf-214	509	3	2012	DATE
gujaf-214	511	1	ireland	GPE
gujaf-214	511	2	40–42	DATE
gujaf-214	511	3	maas	PERSON
gujaf-214	511	4	j. (	PERSON
gujaf-214	511	5	2015	DATE
gujaf-214	512	1	european	NORP
gujaf-214	514	1	department of economics &business economics	ORG
gujaf-214	514	2	radboud university	ORG
gujaf-214	514	3	netherlands	GPE
gujaf-214	515	1	http://www.dx.doi/ gusau journal of accounting	ORG
gujaf-214	515	2	4	CARDINAL
gujaf-214	515	3	1, april	DATE
gujaf-214	515	4	2023 213	CARDINAL
gujaf-214	515	5	h.m, guzmán	PERSON
gujaf-214	515	6	b.a. & guzmán	ORG
gujaf-214	515	7	c.a.	ORG
gujaf-214	516	1	2015	CARDINAL
gujaf-214	517	1	spanish	NORP
gujaf-214	517	2	y administración	PERSON
gujaf-214	517	3	60(2015	DATE
gujaf-214	517	4	757	CARDINAL
gujaf-214	518	1	i. & starita	ORG
gujaf-214	518	2	m. (	PERSON
gujaf-214	518	3	2013	DATE
gujaf-214	519	1	european	NORP
gujaf-214	520	1	social science research network	ORG
gujaf-214	520	2	s.s.	PERSON
gujaf-214	520	3	2023	CARDINAL
gujaf-214	521	1	jordan	GPE
gujaf-214	522	1	international journal of professional business review	ORG
gujaf-214	522	2	8(3	DATE
gujaf-214	522	3	1-29	CARDINAL
gujaf-214	523	1	malik	ORG
gujaf-214	523	2	m. & shafie	ORG
gujaf-214	523	3	r.	NORP
gujaf-214	523	4	2021	CARDINAL
gujaf-214	524	1	malaysian	NORP
gujaf-214	525	1	dlsu business & economics	ORG
gujaf-214	525	2	31(1	CARDINAL
gujaf-214	526	1	81–94	DATE
gujaf-214	526	2	1974	DATE
gujaf-214	528	1	29	CARDINAL
gujaf-214	528	2	449	CARDINAL
gujaf-214	528	3	r. c.	PERSON
gujaf-214	528	4	1995	DATE
gujaf-214	530	1	23	CARDINAL
gujaf-214	531	1	http://dx.doi.org/10.2307/3665532 mueller	PERSON
gujaf-214	531	2	v.l.	GPE
gujaf-214	531	3	1997	DATE
gujaf-214	533	1	journal of business research	ORG
gujaf-214	533	2	39	DATE
gujaf-214	533	3	119	CARDINAL
gujaf-214	533	4	miihkinen, a. (	ORG
gujaf-214	533	5	2012	DATE
gujaf-214	536	1	the international journal of accounting	ORG
gujaf-214	536	2	47	DATE
gujaf-214	536	3	437–468	CARDINAL
gujaf-214	536	4	miihkinen, a. (	ORG
gujaf-214	536	5	2013	DATE
gujaf-214	538	1	finland	GPE
gujaf-214	539	1	29(2	CARDINAL
gujaf-214	539	2	312-331	CARDINAL
gujaf-214	540	1	nasution	ORG
gujaf-214	540	2	a.e, putri	ORG
gujaf-214	540	3	l.p and dungga	GPE
gujaf-214	540	4	s.	PERSON
gujaf-214	540	5	2019	DATE
gujaf-214	541	1	indonesia	GPE
gujaf-214	542	1	182	CARDINAL
gujaf-214	543	1	national insurance commission	ORG
gujaf-214	543	2	2009	DATE
gujaf-214	544	1	o'brien	PERSON
gujaf-214	544	2	2011	DATE
gujaf-214	544	3	uk	GPE
gujaf-214	545	1	centre for risk & insurance	ORG
gujaf-214	545	2	nottingham university	ORG
gujaf-214	546	1	http://dx.doi.org/10.2307/3665532 gusau journal of accounting	ORG
gujaf-214	546	2	4	CARDINAL
gujaf-214	546	3	1, april	DATE
gujaf-214	546	4	2023	CARDINAL
gujaf-214	546	5	214	CARDINAL
gujaf-214	546	6	2014	DATE
gujaf-214	547	1	oecd	ORG
gujaf-214	548	1	h.o.	PERSON
gujaf-214	548	2	2021	CARDINAL
gujaf-214	550	1	11(2	CARDINAL
gujaf-214	550	2	3549	CARDINAL
gujaf-214	551	1	pfeffer	PERSON
gujaf-214	551	2	j. & salancik	ORG
gujaf-214	551	3	g.h.	GPE
gujaf-214	551	4	1978	DATE
gujaf-214	553	1	new york	GPE
gujaf-214	553	2	harper & row	ORG
gujaf-214	555	1	2012	DATE
gujaf-214	558	1	1993	DATE
gujaf-214	559	1	sec	ORG
gujaf-214	559	2	aicpa	GPE
gujaf-214	560	1	stamford	GPE
gujaf-214	561	1	pob	PERSON
gujaf-214	561	2	samaila	PERSON
gujaf-214	561	3	i.a.	GPE
gujaf-214	561	4	2014	DATE
gujaf-214	563	1	bayero university	ORG
gujaf-214	563	2	kano-nigeria	ORG
gujaf-214	564	1	l.s.	GPE
gujaf-214	564	2	2010	DATE
gujaf-214	565	1	nigerian	NORP
gujaf-214	566	1	abubakar tafawa	PERSON
gujaf-214	566	2	balewa university	ORG
gujaf-214	567	1	1998	DATE
gujaf-214	569	1	accountingreview 73(4	ORG
gujaf-214	569	2	459	CARDINAL
gujaf-214	570	1	t.	GPE
gujaf-214	570	2	2014	DATE
gujaf-214	571	1	monte carlo study	ORG
gujaf-214	573	1	örebro university school of business	ORG
gujaf-214	574	1	tao	PERSON
gujaf-214	574	2	n. b. & hutchinson	ORG
gujaf-214	574	3	2013	DATE
gujaf-214	576	1	journal ofcontemporary accounting & economics	ORG
gujaf-214	576	2	9(1	CARDINAL
gujaf-214	576	3	83	CARDINAL
gujaf-214	577	1	tinga	GPE
gujaf-214	577	2	i.w, azizan	GPE
gujaf-214	577	3	q.l.	GPE
gujaf-214	577	4	2015	CARDINAL
gujaf-214	579	1	195(2015	CARDINAL
gujaf-214	579	2	686	CARDINAL
gujaf-214	579	3	a.	PERSON
gujaf-214	579	4	2012	DATE
gujaf-214	580	1	nigerian	NORP
gujaf-214	581	1	12(9	DATE
gujaf-214	581	2	656–674	CARDINAL
gujaf-214	581	3	1999	DATE
gujaf-214	582	1	journal of financial economics	ORG
gujaf-214	582	2	53	DATE
gujaf-214	582	3	113	CARDINAL
gujaf-214	583	1	vafeas	GPE
gujaf-214	583	2	2005	DATE
gujaf-214	585	1	1093-1122	CARDINAL
gujaf-214	586	1	gusau journal of accounting	ORG
gujaf-214	586	2	4	CARDINAL
gujaf-214	586	3	1, april	DATE
gujaf-214	586	4	2023 215	CARDINAL
gujaf-214	586	5	verrecchia	ORG
gujaf-214	586	6	r. e.	PERSON
gujaf-214	586	7	2001	DATE
gujaf-214	589	1	viljoen	PERSON
gujaf-214	589	2	b.w. & enslin	ORG
gujaf-214	589	3	z.	PERSON
gujaf-214	589	4	2016	DATE
gujaf-214	590	1	jse	ORG
gujaf-214	590	2	40	CARDINAL
gujaf-214	591	1	south african	NORP
gujaf-214	591	2	20(1	CARDINAL
gujaf-214	591	3	261–280	CARDINAL
gujaf-214	591	4	walker	ORG
gujaf-214	591	5	2009	DATE
gujaf-214	592	1	uk	GPE
gujaf-214	593	1	treasury	ORG
gujaf-214	593	2	london	GPE
gujaf-214	593	3	yatim	PERSON
gujaf-214	593	4	2010	DATE
gujaf-214	594	1	malaysian	NORP
gujaf-214	595	1	journal of management governance	ORG
gujaf-214	595	2	1	CARDINAL
gujaf-214	595	3	17	CARDINAL
gujaf-214	595	4	yatim	PERSON
gujaf-214	595	5	2009	DATE
gujaf-214	597	1	malaysian	NORP
gujaf-214	597	2	8	CARDINAL
gujaf-214	597	3	1	CARDINAL
gujaf-214	597	4	19	CARDINAL
gujaf-214	598	1	yusuf	PERSON
gujaf-214	598	2	i.	PERSON
gujaf-214	598	3	aliyu	GPE
gujaf-214	598	4	i.a & al-faryan	ORG
gujaf-214	598	5	m.a.	PERSON
gujaf-214	598	6	2023	CARDINAL
gujaf-214	599	1	nigeria	GPE
gujaf-214	599	2	business & management	ORG
gujaf-214	599	3	10:1	CARDINAL
gujaf-214	599	4	2187884	DATE
gujaf-214	599	5	10.1080/23311975.2023.2187884	CARDINAL
gujaf-214	599	6	a.g, kamardin	GPE
gujaf-214	599	7	h. & ishak	ORG
gujaf-214	599	8	r.	PERSON
gujaf-214	599	9	2016	DATE
gujaf-214	601	1	international journal of economics	ORG
gujaf-214	601	2	6(s4	CARDINAL
gujaf-214	601	3	55	CARDINAL