id	sid	eid	entity	type
gujaf-215	1	1	gusau journal of accounting	ORG
gujaf-215	1	2	4	CARDINAL
gujaf-215	1	3	1	CARDINAL
gujaf-215	1	4	april	DATE
gujaf-215	1	5	2023	CARDINAL
gujaf-215	1	6	2756-665x	CARDINAL
gujaf-215	1	7	social sciences	ORG
gujaf-215	1	8	federal university gusau	ORG
gujaf-215	1	9	zamfara state	GPE
gujaf-215	1	10	gusau journal of accounting	ORG
gujaf-215	1	11	4	CARDINAL
gujaf-215	1	12	1, april	DATE
gujaf-215	1	13	2023 ii	CARDINAL
gujaf-215	1	14	4	CARDINAL
gujaf-215	1	15	1 april	DATE
gujaf-215	1	16	2023	CARDINAL
gujaf-215	1	17	2756-665x	CARDINAL
gujaf-215	1	18	social sciences	ORG
gujaf-215	1	19	federal university gusau	ORG
gujaf-215	1	20	zamfara state	GPE
gujaf-215	2	1	ahmadu bello university press limited	ORG
gujaf-215	2	2	zaria kaduna	PERSON
gujaf-215	2	3	nigeria	GPE
gujaf-215	3	1	08065949711	CARDINAL
gujaf-215	3	2	069-879121	CARDINAL
gujaf-215	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-215	4	2	4	CARDINAL
gujaf-215	4	3	1, april	DATE
gujaf-215	4	4	2023	CARDINAL
gujaf-215	6	1	muhammad mustapha	PERSON
gujaf-215	6	2	ahmadu bello university	ORG
gujaf-215	6	3	zaria	PERSON
gujaf-215	6	4	kaduna state	GPE
gujaf-215	7	1	umar farouk	PERSON
gujaf-215	7	2	federal university gusau	ORG
gujaf-215	7	3	zamfara state	GPE
gujaf-215	8	1	modu kumshe department of accounting	ORG
gujaf-215	8	2	university of maiduguri	ORG
gujaf-215	8	3	borno	GPE
gujaf-215	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-215	9	2	paul university	ORG
gujaf-215	10	1	prof kabir tahir hamid	PERSON
gujaf-215	10	2	bayero university	ORG
gujaf-215	10	3	kano	ORG
gujaf-215	11	1	prof	PERSON
gujaf-215	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-215	12	2	university of jos	ORG
gujaf-215	13	1	clifford ofurum department of accounting	ORG
gujaf-215	13	2	university of portharcourt	ORG
gujaf-215	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-215	15	2	ahmadu bello university	ORG
gujaf-215	15	3	zaria	PERSON
gujaf-215	16	1	prof	PERSON
gujaf-215	17	1	yusuf	PERSON
gujaf-215	18	1	b. rahman	PERSON
gujaf-215	18	2	lagos state university	ORG
gujaf-215	19	1	gusau journal of accounting	ORG
gujaf-215	19	2	4	CARDINAL
gujaf-215	19	3	1, april	DATE
gujaf-215	19	4	2023	CARDINAL
gujaf-215	20	1	suleiman a. s. aruwa	PERSON
gujaf-215	20	2	nasarawa state university	ORG
gujaf-215	20	3	keffi	GPE
gujaf-215	22	1	muhammad junaidu	PERSON
gujaf-215	22	2	kurawa department of accounting	ORG
gujaf-215	22	3	university kano	ORG
gujaf-215	24	1	muhammad habibu sabari department	PERSON
gujaf-215	24	2	ahmadu bello university	ORG
gujaf-215	24	3	zaria	PERSON
gujaf-215	24	4	prof	PERSON
gujaf-215	25	1	okpanachi joshua department of accounting	ORG
gujaf-215	25	2	nigerian defence academy	ORG
gujaf-215	25	3	kaduna	GPE
gujaf-215	26	1	hassan ibrahim department	PERSON
gujaf-215	26	2	ibb university	ORG
gujaf-215	26	3	niger state	GPE
gujaf-215	27	1	prof	PERSON
gujaf-215	28	1	mary okwo department of accounting	ORG
gujaf-215	28	2	enugu state university of science and technology	ORG
gujaf-215	30	1	aminu isah department of accounting	ORG
gujaf-215	30	2	bayero university	ORG
gujaf-215	30	3	kano	ORG
gujaf-215	31	1	prof	PERSON
gujaf-215	32	1	ahmadu bello department of accounting	ORG
gujaf-215	32	2	ahmadu bello university	ORG
gujaf-215	32	3	zaria	PERSON
gujaf-215	33	1	prof	PERSON
gujaf-215	34	1	musa yelwa abubakar department	PERSON
gujaf-215	34	2	usmanu danfodiyo university	ORG
gujaf-215	34	3	sokoto state	ORG
gujaf-215	35	1	prof	ORG
gujaf-215	36	1	salisu abubakar department of accounting	ORG
gujaf-215	36	2	ahmadu bello university	ORG
gujaf-215	36	3	zaria	PERSON
gujaf-215	36	4	kaduna state	GPE
gujaf-215	37	1	isaq	PERSON
gujaf-215	37	2	samaila department of accounting	ORG
gujaf-215	37	3	bayero university	ORG
gujaf-215	38	1	fatima	PERSON
gujaf-215	38	2	university of maiduguri	ORG
gujaf-215	38	3	borno state	ORG
gujaf-215	39	1	gusau journal of accounting	ORG
gujaf-215	39	2	4	CARDINAL
gujaf-215	39	3	1, april	DATE
gujaf-215	39	4	2023	CARDINAL
gujaf-215	39	5	sunusi sa'ad	PERSON
gujaf-215	39	6	dutse	GPE
gujaf-215	39	7	jigawa state	GPE
gujaf-215	40	1	nasiru a. ka’oje	PERSON
gujaf-215	40	2	usmanu danfodiyo university	ORG
gujaf-215	40	3	sokoto	PERSON
gujaf-215	41	1	aminu abdullahi department of accounting	ORG
gujaf-215	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-215	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-215	42	2	nigerian defence academy	ORG
gujaf-215	42	3	kaduna state	GPE
gujaf-215	43	1	dr.	PERSON
gujaf-215	43	2	saidu adamu department of accounting	ORG
gujaf-215	44	1	dr.	PERSON
gujaf-215	44	2	nasiru yunusa department	PERSON
gujaf-215	44	3	ahmadu bello university	ORG
gujaf-215	44	4	zaria	PERSON
gujaf-215	45	1	aisha	PERSON
gujaf-215	45	2	muhammad department	PERSON
gujaf-215	45	3	ahmadu bello university	ORG
gujaf-215	45	4	zaria	PERSON
gujaf-215	46	1	lawal muhammad	PERSON
gujaf-215	46	2	ahmadu bello university	ORG
gujaf-215	46	3	zaria	PERSON
gujaf-215	47	1	farouk	PERSON
gujaf-215	47	2	american university of nigeria	ORG
gujaf-215	47	3	yola	ORG
gujaf-215	48	1	bashir umar farouk	PERSON
gujaf-215	48	2	federal university gusau	ORG
gujaf-215	48	3	zamfara state	GPE
gujaf-215	49	1	dr emmanuel omokhuale department	PERSON
gujaf-215	49	2	federal university gusau	ORG
gujaf-215	50	1	state gusau journal of accounting	ORG
gujaf-215	50	2	4	CARDINAL
gujaf-215	50	3	1, april	DATE
gujaf-215	50	4	2023	CARDINAL
gujaf-215	51	1	kabiru isah	PERSON
gujaf-215	51	2	bayero university kano	ORG
gujaf-215	52	1	bashir	PERSON
gujaf-215	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-215	52	3	sokoto state	ORG
gujaf-215	54	1	muhammad tanko	PERSON
gujaf-215	54	2	kaduna state university	ORG
gujaf-215	54	3	kaduna	GPE
gujaf-215	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-215	55	2	sokoto state	ORG
gujaf-215	57	1	aliyu sulaiman kantudu	PERSON
gujaf-215	57	2	university kano	ORG
gujaf-215	58	1	usman muhammad adam	PERSON
gujaf-215	58	2	federal university gusau	ORG
gujaf-215	58	3	zamfara state	GPE
gujaf-215	59	1	gusau journal of accounting	ORG
gujaf-215	59	2	4	CARDINAL
gujaf-215	59	3	1, april	DATE
gujaf-215	59	4	2023	CARDINAL
gujaf-215	59	5	gusau journal of accounting	ORG
gujaf-215	60	1	two	CARDINAL
gujaf-215	60	2	april and october annually	DATE
gujaf-215	61	1	the department of accounting	ORG
gujaf-215	61	2	social sciences	ORG
gujaf-215	61	3	federal university gusau	ORG
gujaf-215	61	4	zamfara state	GPE
gujaf-215	61	5	nigeria	GPE
gujaf-215	61	6	islamic finance	ORG
gujaf-215	61	7	islamic	NORP
gujaf-215	62	1	english	LANGUAGE
gujaf-215	63	1	more than 15	CARDINAL
gujaf-215	63	2	a4	ORG
gujaf-215	63	3	1.5	CARDINAL
gujaf-215	63	4	12	CARDINAL
gujaf-215	64	1	25 percent	PERCENT
gujaf-215	65	1	5000	CARDINAL
gujaf-215	65	2	more than 250	CARDINAL
gujaf-215	65	3	four	CARDINAL
gujaf-215	66	1	apa 7th	PRODUCT
gujaf-215	67	1	4	CARDINAL
gujaf-215	67	2	1, april	DATE
gujaf-215	67	3	2023	CARDINAL
gujaf-215	71	1	fcmb	PERSON
gujaf-215	71	2	7278465011	DATE
gujaf-215	71	3	gusau journal of accounting	ORG
gujaf-215	71	4	federal university gusau	ORG
gujaf-215	71	5	zamfara state	GPE
gujaf-215	73	1	+2348069393824	DATE
gujaf-215	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-215	73	3	4	CARDINAL
gujaf-215	73	4	1, april	DATE
gujaf-215	73	5	2023	CARDINAL
gujaf-215	73	6	nigeria	GPE
gujaf-215	73	7	benjamin gwabin joseph	PERSON
gujaf-215	73	8	abdullahi phd	PERSON
gujaf-215	73	9	benjamin kumai gugong phd	PERSON
gujaf-215	73	10	1	CARDINAL
gujaf-215	73	11	nigeria	GPE
gujaf-215	73	12	abubakar umar 18	PERSON
gujaf-215	73	13	nigeria	GPE
gujaf-215	73	14	abdullahi ahmed phd	PERSON
gujaf-215	73	15	zakari usman	PERSON
gujaf-215	73	16	35	CARDINAL
gujaf-215	73	17	nigerian	NORP
gujaf-215	73	18	muhammed alhaji abubakar	PERSON
gujaf-215	73	19	nordin phd	PERSON
gujaf-215	73	20	abubakar hamisu	PERSON
gujaf-215	73	21	umar 54 board	ORG
gujaf-215	73	22	nigeria	GPE
gujaf-215	73	23	isah	PERSON
gujaf-215	73	24	phd	PERSON
gujaf-215	73	25	ahmed bello phd	PERSON
gujaf-215	74	1	75	CARDINAL
gujaf-215	74	2	nigeria shehu usman hassan	LOC
gujaf-215	74	3	bello sabo	PERSON
gujaf-215	74	4	ismai'l idris	PERSON
gujaf-215	74	5	idris ahmed aliyu	PERSON
gujaf-215	75	1	96	CARDINAL
gujaf-215	75	2	lafia nasarawa state	ORG
gujaf-215	75	3	nigeria	GPE
gujaf-215	75	4	ahmed mohammed yahaya	PERSON
gujaf-215	75	5	babatunde joseph kolawole	PERSON
gujaf-215	75	6	bello surajudeen oyeleke	ORG
gujaf-215	75	7	121	CARDINAL
gujaf-215	75	8	nigeria	GPE
gujaf-215	75	9	atanda	NORP
gujaf-215	75	10	mohamad ali abdul-hamid	PERSON
gujaf-215	75	11	salami suleiman	PERSON
gujaf-215	75	12	salam mudathir	PERSON
gujaf-215	75	13	135	CARDINAL
gujaf-215	75	14	4	CARDINAL
gujaf-215	75	15	1, april	DATE
gujaf-215	75	16	2023	CARDINAL
gujaf-215	75	17	nigeria	GPE
gujaf-215	75	18	151	CARDINAL
gujaf-215	75	19	sani abdulrahman bala	PERSON
gujaf-215	75	20	jamilu jibril	PERSON
gujaf-215	75	21	nigeria	GPE
gujaf-215	75	22	171	CARDINAL
gujaf-215	75	23	abdulrahman bala	PERSON
gujaf-215	75	24	umar salim ibrahim	PERSON
gujaf-215	75	25	samaila dannana risk committee	ORG
gujaf-215	75	26	nigeria	GPE
gujaf-215	75	27	najib abbas	PERSON
gujaf-215	75	28	kabiru isa	PERSON
gujaf-215	75	29	naja’atu bala 192	PERSON
gujaf-215	75	30	nigeria	GPE
gujaf-215	75	31	ahmad muhammad ahmad	PERSON
gujaf-215	75	32	lubabah mansur kwanbo	PERSON
gujaf-215	75	33	ph.d	NORP
gujaf-215	75	34	shehu usman hassan	PERSON
gujaf-215	75	35	ph.d	NORP
gujaf-215	76	1	musa suleiman umar	PERSON
gujaf-215	76	2	ph.d	NORP
gujaf-215	77	1	216	CARDINAL
gujaf-215	77	2	nigeria	GPE
gujaf-215	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-215	77	4	lawal mohammed	PERSON
gujaf-215	77	5	ph.d	NORP
gujaf-215	77	6	ahmed bello	PERSON
gujaf-215	77	7	ph.d	NORP
gujaf-215	78	1	umar farouk	PERSON
gujaf-215	78	2	237	CARDINAL
gujaf-215	78	3	nigerian	NORP
gujaf-215	78	4	daniel gbadebo	PERSON
gujaf-215	78	5	254	CARDINAL
gujaf-215	78	6	nigeria	GPE
gujaf-215	79	1	daniel gbadebo	PERSON
gujaf-215	79	2	275	CARDINAL
gujaf-215	79	3	gusau journal of accounting	ORG
gujaf-215	79	4	4	CARDINAL
gujaf-215	79	5	1, april	DATE
gujaf-215	79	6	2023 216	CARDINAL
gujaf-215	79	7	nigeria	GPE
gujaf-215	80	1	ahmad muhammad ahmad	PERSON
gujaf-215	82	1	mansur kwanbo	PERSON
gujaf-215	82	2	ph.d	NORP
gujaf-215	83	1	lubakwanbo@kasu.edu.ng	CARDINAL
gujaf-215	84	1	shehu usman hassan	PERSON
gujaf-215	84	2	ph.d	NORP
gujaf-215	86	1	department of accounting federal university kashere	ORG
gujaf-215	88	1	musa suleiman umar	PERSON
gujaf-215	88	2	ph.d	NORP
gujaf-215	88	3	kaduna state university +2348028130097	ORG
gujaf-215	90	1	ten	CARDINAL
gujaf-215	90	2	10) years	DATE
gujaf-215	90	3	113	CARDINAL
gujaf-215	90	4	76	CARDINAL
gujaf-215	95	1	gusau journal of accounting	ORG
gujaf-215	95	2	4	CARDINAL
gujaf-215	95	3	1, april	DATE
gujaf-215	95	4	2023 217	CARDINAL
gujaf-215	95	5	three	CARDINAL
gujaf-215	96	1	nigeria	GPE
gujaf-215	97	1	1	CARDINAL
gujaf-215	97	2	annual	DATE
gujaf-215	97	3	annual	DATE
gujaf-215	97	4	2015	DATE
gujaf-215	102	1	hosseini	ORG
gujaf-215	102	2	2017	DATE
gujaf-215	103	1	davis & soo	ORG
gujaf-215	103	2	2016	DATE
gujaf-215	104	1	annual	DATE
gujaf-215	105	1	osemene & fakile	ORG
gujaf-215	105	2	2018	DATE
gujaf-215	106	1	annual	DATE
gujaf-215	106	2	2016	DATE
gujaf-215	107	1	gusau journal of accounting	ORG
gujaf-215	107	2	4	CARDINAL
gujaf-215	107	3	1, april	DATE
gujaf-215	107	4	2023 218	CARDINAL
gujaf-215	107	5	two	CARDINAL
gujaf-215	109	1	2013-2020	DATE
gujaf-215	111	1	nigeria	GPE
gujaf-215	112	1	big4	ORG
gujaf-215	114	1	the nigerian stock exchange	ORG
gujaf-215	114	2	2006	DATE
gujaf-215	114	3	srivastava	PERSON
gujaf-215	114	4	2019	DATE
gujaf-215	115	1	2020	DATE
gujaf-215	117	1	nigeria	GPE
gujaf-215	118	1	i.	PERSON
gujaf-215	118	2	nigeria	GPE
gujaf-215	119	1	gusau journal of accounting	ORG
gujaf-215	119	2	4	CARDINAL
gujaf-215	119	3	1, april	DATE
gujaf-215	119	4	2023 219 ii	DATE
gujaf-215	120	1	nigeria	GPE
gujaf-215	121	1	iii.	PERSON
gujaf-215	121	2	nigeria	GPE
gujaf-215	122	1	nigeria	GPE
gujaf-215	123	1	nigeria	GPE
gujaf-215	124	1	nigeria	GPE
gujaf-215	125	1	ho2	ORG
gujaf-215	125	2	nigeria	GPE
gujaf-215	126	1	nigeria	GPE
gujaf-215	127	1	nigeria	GPE
gujaf-215	128	1	ho5 audit committee	ORG
gujaf-215	128	2	nigeria	GPE
gujaf-215	129	1	2020	DATE
gujaf-215	130	1	ten	CARDINAL
gujaf-215	130	2	10) years	DATE
gujaf-215	130	3	2011-2021	DATE
gujaf-215	131	1	srivastava	PERSON
gujaf-215	131	2	2019	DATE
gujaf-215	134	1	firstly	ORDINAL
gujaf-215	135	1	4	CARDINAL
gujaf-215	135	2	1, april	DATE
gujaf-215	135	3	2023 220	CARDINAL
gujaf-215	137	1	2	CARDINAL
gujaf-215	137	2	2011	DATE
gujaf-215	137	3	three	CARDINAL
gujaf-215	138	1	2018	DATE
gujaf-215	139	1	choudhary et al	PERSON
gujaf-215	139	2	2016	DATE
gujaf-215	139	3	gaap	PERSON
gujaf-215	141	1	nigerian	NORP
gujaf-215	141	2	2018	DATE
gujaf-215	141	3	3	CARDINAL
gujaf-215	141	4	one	CARDINAL
gujaf-215	144	1	2018	DATE
gujaf-215	145	1	2002	DATE
gujaf-215	146	1	gusau journal of accounting	ORG
gujaf-215	146	2	4	CARDINAL
gujaf-215	146	3	1, april	DATE
gujaf-215	146	4	2023	CARDINAL
gujaf-215	146	5	221	CARDINAL
gujaf-215	146	6	junaidu	ORG
gujaf-215	146	7	2020	DATE
gujaf-215	146	8	2012-2018	DATE
gujaf-215	146	9	arellano	PERSON
gujaf-215	147	1	2011-2021	DATE
gujaf-215	147	2	10years	CARDINAL
gujaf-215	148	1	suleiman et al	PERSON
gujaf-215	148	2	2020	DATE
gujaf-215	148	3	jordan	GPE
gujaf-215	150	1	secondary	ORDINAL
gujaf-215	150	2	2012-2016	DATE
gujaf-215	150	3	amman stock exchange	ORG
gujaf-215	152	1	jordan	GPE
gujaf-215	153	1	jordan	GPE
gujaf-215	153	2	amman stock exchange	ORG
gujaf-215	154	1	two	CARDINAL
gujaf-215	154	2	firstly	ORDINAL
gujaf-215	154	3	2016	CARDINAL
gujaf-215	154	4	2020	DATE
gujaf-215	154	5	secondly	ORDINAL
gujaf-215	155	1	2020	DATE
gujaf-215	156	1	2013-2016	DATE
gujaf-215	157	1	336	CARDINAL
gujaf-215	157	2	84	CARDINAL
gujaf-215	157	3	4	CARDINAL
gujaf-215	157	4	1, april	DATE
gujaf-215	157	5	2023	CARDINAL
gujaf-215	157	6	222	CARDINAL
gujaf-215	157	7	indonesian	NORP
gujaf-215	157	8	two	CARDINAL
gujaf-215	158	1	nigeria	GPE
gujaf-215	158	2	2011-2020	DATE
gujaf-215	158	3	10years	CARDINAL
gujaf-215	159	1	fali et al	PERSON
gujaf-215	160	1	2019	DATE
gujaf-215	160	2	nigeria	GPE
gujaf-215	160	3	10years	CARDINAL
gujaf-215	160	4	2008	DATE
gujaf-215	160	5	2017	DATE
gujaf-215	160	6	the (2008	DATE
gujaf-215	160	7	shen	PERSON
gujaf-215	160	8	14	CARDINAL
gujaf-215	160	9	2017	DATE
gujaf-215	160	10	only 13	CARDINAL
gujaf-215	160	11	rem	ORG
gujaf-215	160	12	nigeria	GPE
gujaf-215	162	1	ali et al	PERSON
gujaf-215	163	1	2019	DATE
gujaf-215	163	2	jordanian	NORP
gujaf-215	163	3	two	CARDINAL
gujaf-215	163	4	jordan	GPE
gujaf-215	163	5	amman stock exchange	ORG
gujaf-215	164	1	gusau journal of accounting	ORG
gujaf-215	164	2	4	CARDINAL
gujaf-215	164	3	1, april	DATE
gujaf-215	164	4	2023 223	CARDINAL
gujaf-215	164	5	jordan	GPE
gujaf-215	164	6	nigeria	GPE
gujaf-215	165	1	siagian	ORG
gujaf-215	165	2	2018	DATE
gujaf-215	165	3	indonesia	GPE
gujaf-215	165	4	384	CARDINAL
gujaf-215	165	5	3years	CARDINAL
gujaf-215	165	6	2012-2014	DATE
gujaf-215	166	1	nigeria	GPE
gujaf-215	166	2	srivastava	PERSON
gujaf-215	166	3	2019	DATE
gujaf-215	166	4	10years	CARDINAL
gujaf-215	167	1	gandia &	ORG
gujaf-215	167	2	2020	DATE
gujaf-215	167	3	2009-2018	DATE
gujaf-215	167	4	10years	CARDINAL
gujaf-215	167	5	6997	CARDINAL
gujaf-215	167	6	spanish	NORP
gujaf-215	169	1	martinez	ORG
gujaf-215	169	2	arquimedes	GPE
gujaf-215	169	3	2017	CARDINAL
gujaf-215	169	4	4	CARDINAL
gujaf-215	169	5	11years	CARDINAL
gujaf-215	170	1	secondary	ORDINAL
gujaf-215	170	2	gusau journal of accounting	ORG
gujaf-215	170	3	4	CARDINAL
gujaf-215	170	4	1, april	DATE
gujaf-215	170	5	2023 224	CARDINAL
gujaf-215	171	1	2007	DATE
gujaf-215	172	1	eton	PERSON
gujaf-215	172	2	2016	DATE
gujaf-215	172	3	2013/2014	DATE
gujaf-215	172	4	68	CARDINAL
gujaf-215	172	5	38	CARDINAL
gujaf-215	173	1	10 years	DATE
gujaf-215	173	2	a single financial year	DATE
gujaf-215	174	1	hsiao et al	PERSON
gujaf-215	174	2	2012	DATE
gujaf-215	174	3	4years	CARDINAL
gujaf-215	174	4	2000-2003	DATE
gujaf-215	174	5	69	CARDINAL
gujaf-215	174	6	42	CARDINAL
gujaf-215	174	7	one	CARDINAL
gujaf-215	174	8	1st	ORDINAL
gujaf-215	174	9	big5	PERSON
gujaf-215	175	1	2000-2003	DATE
gujaf-215	176	1	gusau journal of accounting	ORG
gujaf-215	176	2	4	CARDINAL
gujaf-215	176	3	1, april	DATE
gujaf-215	176	4	2023 225 earlier	DATE
gujaf-215	176	5	bamahros	PERSON
gujaf-215	176	6	wan-hussin	PERSON
gujaf-215	176	7	2015	CARDINAL
gujaf-215	176	8	malaysia	GPE
gujaf-215	176	9	2009	DATE
gujaf-215	176	10	1991	DATE
gujaf-215	176	11	two	CARDINAL
gujaf-215	176	12	2007	DATE
gujaf-215	176	13	2008	DATE
gujaf-215	176	14	2008	DATE
gujaf-215	176	15	2009	DATE
gujaf-215	176	16	prior years	DATE
gujaf-215	176	17	985	CARDINAL
gujaf-215	176	18	525	CARDINAL
gujaf-215	178	1	2017	CARDINAL
gujaf-215	178	2	8years	CARDINAL
gujaf-215	178	3	2008	DATE
gujaf-215	178	4	2015	DATE
gujaf-215	178	5	7	CARDINAL
gujaf-215	178	6	two	CARDINAL
gujaf-215	178	7	nigeria	GPE
gujaf-215	180	1	3	CARDINAL
gujaf-215	181	1	a period of	DATE
gujaf-215	181	2	10 years	DATE
gujaf-215	181	3	20112021	DATE
gujaf-215	183	1	the nigerian stock exchange	ORG
gujaf-215	183	2	31st dec, 2020	DATE
gujaf-215	184	1	the gusau journal of accounting	ORG
gujaf-215	184	2	4	CARDINAL
gujaf-215	184	3	1, april	DATE
gujaf-215	184	4	2023 226	CARDINAL
gujaf-215	184	5	secondary	ORDINAL
gujaf-215	184	6	cbn	ORG
gujaf-215	184	7	bureau of statistics	ORG
gujaf-215	184	8	annual	DATE
gujaf-215	184	9	nigerian	NORP
gujaf-215	186	1	…………………………………………………………	PRODUCT
gujaf-215	186	2	……………………	PRODUCT
gujaf-215	187	1	1	CARDINAL
gujaf-215	187	2	1	CARDINAL
gujaf-215	187	3	srivastava	PERSON
gujaf-215	187	4	2019	DATE
gujaf-215	188	1	2	CARDINAL
gujaf-215	188	2	frankel et al.	PERSON
gujaf-215	188	3	2002	DATE
gujaf-215	189	1	3	CARDINAL
gujaf-215	189	2	annually	DATE
gujaf-215	189	3	2014	DATE
gujaf-215	190	1	4	CARDINAL
gujaf-215	190	2	3yrs +	DATE
gujaf-215	190	3	2014	DATE
gujaf-215	191	1	5	CARDINAL
gujaf-215	191	2	two	CARDINAL
gujaf-215	191	3	4	CARDINAL
gujaf-215	191	4	4	CARDINAL
gujaf-215	192	1	1	CARDINAL
gujaf-215	192	2	farouk & hassan	ORG
gujaf-215	192	3	2014	DATE
gujaf-215	193	1	6	CARDINAL
gujaf-215	194	1	2023	CARDINAL
gujaf-215	194	2	4	CARDINAL
gujaf-215	194	3	1, april	DATE
gujaf-215	194	4	2023 227	CARDINAL
gujaf-215	194	5	four	CARDINAL
gujaf-215	194	6	aci	ORG
gujaf-215	195	1	four	CARDINAL
gujaf-215	195	2	1	CARDINAL
gujaf-215	196	1	2	CARDINAL
gujaf-215	196	2	klein	GPE
gujaf-215	196	3	2002	DATE
gujaf-215	197	1	bedard et al	PERSON
gujaf-215	197	2	2004	DATE
gujaf-215	198	1	each year	DATE
gujaf-215	198	2	the year	DATE
gujaf-215	198	3	2	CARDINAL
gujaf-215	198	4	anderson et al	PERSON
gujaf-215	199	1	2004	DATE
gujaf-215	199	2	2001	DATE
gujaf-215	200	1	three	CARDINAL
gujaf-215	201	1	every year	DATE
gujaf-215	201	2	more than three	CARDINAL
gujaf-215	201	3	0	CARDINAL
gujaf-215	201	4	3	CARDINAL
gujaf-215	201	5	2018	DATE
gujaf-215	204	1	gusau journal of accounting	ORG
gujaf-215	204	2	4	CARDINAL
gujaf-215	204	3	1, april	DATE
gujaf-215	204	4	2023	CARDINAL
gujaf-215	204	5	228	CARDINAL
gujaf-215	204	6	4	CARDINAL
gujaf-215	204	7	menon	PERSON
gujaf-215	204	8	williams	PERSON
gujaf-215	204	9	2004	DATE
gujaf-215	204	10	year	DATE
gujaf-215	204	11	the year	DATE
gujaf-215	206	1	four	CARDINAL
gujaf-215	206	2	the year	DATE
gujaf-215	206	3	1	CARDINAL
gujaf-215	207	1	2023	CARDINAL
gujaf-215	207	2	four	CARDINAL
gujaf-215	208	1	2	CARDINAL
gujaf-215	209	1	4	CARDINAL
gujaf-215	209	2	un	ORG
gujaf-215	210	1	3	CARDINAL
gujaf-215	210	2	max	PERSON
gujaf-215	210	3	5.960	CARDINAL
gujaf-215	211	1	0.530 3.169	MONEY
gujaf-215	211	2	54.845	CARDINAL
gujaf-215	211	3	230.121	CARDINAL
gujaf-215	211	4	4.101	CARDINAL
gujaf-215	211	5	3.435	MONEY
gujaf-215	211	6	2.665	CARDINAL
gujaf-215	211	7	0.566 0.496 0.000 1.000	MONEY
gujaf-215	211	8	1.070	CARDINAL
gujaf-215	211	9	3.143 0.811 0.000	MONEY
gujaf-215	211	10	4.000	CARDINAL
gujaf-215	211	11	3.985	CARDINAL
gujaf-215	211	12	11	CARDINAL
gujaf-215	211	13	2023	CARDINAL
gujaf-215	211	14	3	CARDINAL
gujaf-215	211	15	rem	ORG
gujaf-215	211	16	nigeria	GPE
gujaf-215	211	17	5.960	CARDINAL
gujaf-215	211	18	6.159	CARDINAL
gujaf-215	211	19	71.184	DATE
gujaf-215	211	20	0.003	CARDINAL
gujaf-215	212	1	4.088	CARDINAL
gujaf-215	214	1	gusau journal of accounting	ORG
gujaf-215	214	2	4	CARDINAL
gujaf-215	214	3	1, april	DATE
gujaf-215	214	4	2023 229	CARDINAL
gujaf-215	214	5	3	CARDINAL
gujaf-215	214	6	0.530	CARDINAL
gujaf-215	214	7	3.169	CARDINAL
gujaf-215	214	8	54.845	CARDINAL
gujaf-215	216	1	3	CARDINAL
gujaf-215	216	2	nigeria	GPE
gujaf-215	216	3	4.101	CARDINAL
gujaf-215	216	4	0.586	CARDINAL
gujaf-215	216	5	5.876	CARDINAL
gujaf-215	216	6	2.301	CARDINAL
gujaf-215	217	1	3.435	CARDINAL
gujaf-215	218	1	0.211	CARDINAL
gujaf-215	219	1	3	CARDINAL
gujaf-215	219	2	up to three years	DATE
gujaf-215	219	3	nigeria	GPE
gujaf-215	220	1	0.420	CARDINAL
gujaf-215	220	2	0.771	DATE
gujaf-215	221	1	2.665	CARDINAL
gujaf-215	223	1	3	CARDINAL
gujaf-215	223	2	0.566	CARDINAL
gujaf-215	223	3	0.496	CARDINAL
gujaf-215	223	4	1.000	CARDINAL
gujaf-215	224	1	56%	PERCENT
gujaf-215	224	2	0.496	CARDINAL
gujaf-215	225	1	1.070	CARDINAL
gujaf-215	227	1	3	CARDINAL
gujaf-215	227	2	3.143	CARDINAL
gujaf-215	227	3	0.811	CARDINAL
gujaf-215	228	1	4.000	CARDINAL
gujaf-215	229	1	3.143	CARDINAL
gujaf-215	229	2	0.811	CARDINAL
gujaf-215	230	1	3.985	CARDINAL
gujaf-215	232	1	gusau journal of accounting	ORG
gujaf-215	232	2	4	CARDINAL
gujaf-215	232	3	1, april	DATE
gujaf-215	232	4	2023 230	CARDINAL
gujaf-215	232	5	4	CARDINAL
gujaf-215	232	6	1.000	CARDINAL
gujaf-215	232	7	1.000	CARDINAL
gujaf-215	232	8	0.519	CARDINAL
gujaf-215	232	9	1.000	MONEY
gujaf-215	232	10	0.468	CARDINAL
gujaf-215	232	11	1.000	MONEY
gujaf-215	232	12	0.373 0.294 0.743	MONEY
gujaf-215	232	13	0.732 1.000	CARDINAL
gujaf-215	232	14	0.100	CARDINAL
gujaf-215	232	15	0.571	CARDINAL
gujaf-215	232	16	0.435	CARDINAL
gujaf-215	232	17	0.385	CARDINAL
gujaf-215	232	18	0.193	MONEY
gujaf-215	232	19	0.650	CARDINAL
gujaf-215	232	20	11	CARDINAL
gujaf-215	232	21	2023	CARDINAL
gujaf-215	232	22	4	CARDINAL
gujaf-215	232	23	20%	PERCENT
gujaf-215	232	24	99%	PERCENT
gujaf-215	234	1	52%	PERCENT
gujaf-215	234	2	99%	PERCENT
gujaf-215	234	3	two	CARDINAL
gujaf-215	235	1	39%	PERCENT
gujaf-215	236	1	two	CARDINAL
gujaf-215	237	1	nigeria	GPE
gujaf-215	237	2	47%	PERCENT
gujaf-215	237	3	99%	PERCENT
gujaf-215	238	1	37%	PERCENT
gujaf-215	238	2	99%	PERCENT
gujaf-215	239	1	gusau journal of accounting	ORG
gujaf-215	239	2	4	CARDINAL
gujaf-215	239	3	1, april	DATE
gujaf-215	239	4	2023 231	CARDINAL
gujaf-215	239	5	5	CARDINAL
gujaf-215	239	6	un	ORG
gujaf-215	239	7	0.015 0.92	CARDINAL
gujaf-215	239	8	0.356	CARDINAL
gujaf-215	239	9	5.47	MONEY
gujaf-215	239	10	0.270 2.69	CARDINAL
gujaf-215	239	11	0.159 9.87 0.000	QUANTITY
gujaf-215	239	12	0.120 3.28 0.001	CARDINAL
gujaf-215	239	13	178.5 396.8	CARDINAL
gujaf-215	239	14	11	CARDINAL
gujaf-215	239	15	2023	CARDINAL
gujaf-215	239	16	0.412	CARDINAL
gujaf-215	239	17	about 41%	PERCENT
gujaf-215	240	1	fstatistics	ORG
gujaf-215	240	2	396.81	CARDINAL
gujaf-215	240	3	1%	PERCENT
gujaf-215	241	1	nigeria	GPE
gujaf-215	243	1	5	CARDINAL
gujaf-215	243	2	0.012	CARDINAL
gujaf-215	243	3	1%	PERCENT
gujaf-215	243	4	5% and 10%	PERCENT
gujaf-215	244	1	quoted gusau journal of accounting	ORG
gujaf-215	244	2	4	CARDINAL
gujaf-215	244	3	1, april	DATE
gujaf-215	244	4	2023 232	CARDINAL
gujaf-215	244	5	nigeria	GPE
gujaf-215	245	1	nigeria	GPE
gujaf-215	245	2	1%	PERCENT
gujaf-215	247	1	0.159	CARDINAL
gujaf-215	247	2	9.87	CARDINAL
gujaf-215	247	3	0.000	CARDINAL
gujaf-215	247	4	99%	PERCENT
gujaf-215	248	1	nigeria	GPE
gujaf-215	249	1	16%	PERCENT
gujaf-215	252	1	3.28	CARDINAL
gujaf-215	252	2	0.001 (99%	PERCENT
gujaf-215	253	1	nigeria	GPE
gujaf-215	254	1	12%	PERCENT
gujaf-215	257	1	-4.52	ORG
gujaf-215	257	2	0.000 (99%	PERCENT
gujaf-215	258	1	4	CARDINAL
gujaf-215	258	2	1, april	DATE
gujaf-215	258	3	2023 233	CARDINAL
gujaf-215	258	4	nigeria	GPE
gujaf-215	259	1	nigeria	GPE
gujaf-215	261	1	nigeria	GPE
gujaf-215	262	1	nigeria	GPE
gujaf-215	264	1	ho2	ORG
gujaf-215	264	2	nigeria	GPE
gujaf-215	265	1	nigeria	GPE
gujaf-215	266	1	ho2	ORG
gujaf-215	266	2	nigeria	GPE
gujaf-215	267	1	nigeria	GPE
gujaf-215	268	1	nigeria	GPE
gujaf-215	269	1	nigeria	GPE
gujaf-215	270	1	nigeria	GPE
gujaf-215	271	1	nigeria	GPE
gujaf-215	272	1	nigeria	GPE
gujaf-215	273	1	4	CARDINAL
gujaf-215	273	2	1, april	DATE
gujaf-215	273	3	2023 234	CARDINAL
gujaf-215	274	1	nigeria	GPE
gujaf-215	275	1	5	CARDINAL
gujaf-215	275	2	nigeria	GPE
gujaf-215	276	1	srivastava	PERSON
gujaf-215	276	2	2019	DATE
gujaf-215	277	1	five	CARDINAL
gujaf-215	277	2	five	CARDINAL
gujaf-215	278	1	10 years	DATE
gujaf-215	278	2	20112020	DATE
gujaf-215	280	1	un	ORG
gujaf-215	281	1	nigeria	GPE
gujaf-215	282	1	un	ORG
gujaf-215	282	2	un	ORG
gujaf-215	282	3	nigeria	GPE
gujaf-215	283	1	second	ORDINAL
gujaf-215	283	2	un	ORG
gujaf-215	283	3	nigeria	GPE
gujaf-215	284	1	4	CARDINAL
gujaf-215	284	2	1, april	DATE
gujaf-215	284	3	2023 235	CARDINAL
gujaf-215	284	4	nigeria	GPE
gujaf-215	285	1	nigeria	GPE
gujaf-215	289	1	4	CARDINAL
gujaf-215	289	2	nigeria	GPE
gujaf-215	290	1	nigeria	GPE
gujaf-215	291	1	3 to 5	CARDINAL
gujaf-215	291	2	nigerian	NORP
gujaf-215	291	3	2018	DATE
gujaf-215	292	1	1 to 3	CARDINAL
gujaf-215	293	1	annually	DATE
gujaf-215	294	1	20	CARDINAL
gujaf-215	294	2	10years	CARDINAL
gujaf-215	294	3	5 years	DATE
gujaf-215	294	4	3 years	DATE
gujaf-215	294	5	5 years	DATE
gujaf-215	296	1	gusau journal of accounting	ORG
gujaf-215	296	2	4	CARDINAL
gujaf-215	296	3	1, april	DATE
gujaf-215	296	4	2023 236	CARDINAL
gujaf-215	296	5	s. a. e.	PERSON
gujaf-215	296	6	n. m.	PERSON
gujaf-215	296	7	f.	PERSON
gujaf-215	296	8	2019	DATE
gujaf-215	297	1	jordan	GPE
gujaf-215	298	1	international journal of economics	ORG
gujaf-215	298	2	7(3	CARDINAL
gujaf-215	298	3	381–390	CARDINAL
gujaf-215	299	1	fali	PERSON
gujaf-215	299	2	i.	GPE
gujaf-215	299	3	aminu, a.	ORG
gujaf-215	299	4	macauley	ORG
gujaf-215	299	5	e., & yahaya	ORG
gujaf-215	299	6	o. a.	PERSON
gujaf-215	299	7	2019	DATE
gujaf-215	300	1	nigeria	GPE
gujaf-215	301	1	research journal of finance	ORG
gujaf-215	301	2	10(16	CARDINAL
gujaf-215	301	3	1012-1027	CARDINAL
gujaf-215	302	1	https://doi.org/10.7176/rjfa	NORP
gujaf-215	302	2	a., & junaidu	ORG
gujaf-215	302	3	m. k.	PERSON
gujaf-215	302	4	2020	DATE
gujaf-215	304	1	global scientific journal	ORG
gujaf-215	304	2	8(7	CARDINAL
gujaf-215	304	3	2320–9186	CARDINAL
gujaf-215	305	1	o. f., & fakile	ORG
gujaf-215	305	2	o. g.	PERSON
gujaf-215	305	3	2018	DATE
gujaf-215	306	1	nigeria	GPE
gujaf-215	307	1	fountain university osogbo journal of management	ORG
gujaf-215	308	1	56	CARDINAL
gujaf-215	309	1	priyanti	ORG
gujaf-215	309	2	d. f., & uswati	PERSON
gujaf-215	309	3	dewi	ORG
gujaf-215	309	4	n. h.	PERSON
gujaf-215	309	5	2019	DATE
gujaf-215	311	1	indonesian	NORP
gujaf-215	311	2	9(1	CARDINAL
gujaf-215	311	3	1	CARDINAL
gujaf-215	312	1	https://doi.org/10.14414/tiar.v9i1.1528 reid	PERSON
gujaf-215	312	2	l. c.	PERSON
gujaf-215	312	3	j. v.	PERSON
gujaf-215	312	4	li	PERSON
gujaf-215	312	5	t. l.	PERSON
gujaf-215	312	6	2015	DATE
gujaf-215	313	1	the united kingdom	GPE
gujaf-215	314	1	53(9	CARDINAL
gujaf-215	314	2	1–43	CARDINAL
gujaf-215	315	1	s.	PERSON
gujaf-215	315	2	2006	DATE
gujaf-215	317	1	42(3	CARDINAL
gujaf-215	317	2	335	CARDINAL
gujaf-215	318	1	https://doi.org/10.1016/j.jacceco.2006.01.002 siagian	PERSON
gujaf-215	318	2	d., & siregar	ORG
gujaf-215	318	3	s. v. (	PERSON
gujaf-215	318	4	2018	DATE
gujaf-215	319	1	indonesia	GPE
gujaf-215	320	1	jurnal akuntansi	PERSON
gujaf-215	320	2	321–336	CARDINAL
gujaf-215	321	1	srivastava, a. (	ORG
gujaf-215	321	2	2019	DATE
gujaf-215	323	1	24	CARDINAL
gujaf-215	323	2	1277–1316	DATE
gujaf-215	323	3	y. k., & pradipta	ORG
gujaf-215	323	4	2020	DATE
gujaf-215	325	1	jurnal bisnis dan akuntansi	PERSON
gujaf-215	325	2	22(1	TIME
gujaf-215	325	3	139–146	CARDINAL
gujaf-215	326	1	https://doi.org/10.34208/jba.v22i1.747 https://doi.org/10.7176/rjfa https://doi.org/10.1016/j.jacceco.2006.01.002	PERSON