id	sid	eid	entity	type
gujaf-216	1	1	4	CARDINAL
gujaf-216	1	2	1	CARDINAL
gujaf-216	1	3	april	DATE
gujaf-216	1	4	2023	CARDINAL
gujaf-216	1	5	2756-665x	CARDINAL
gujaf-216	1	6	social sciences	ORG
gujaf-216	1	7	federal university gusau	ORG
gujaf-216	1	8	zamfara state	GPE
gujaf-216	1	9	gusau journal of accounting	ORG
gujaf-216	1	10	4	CARDINAL
gujaf-216	1	11	1, april	DATE
gujaf-216	1	12	2023 ii	CARDINAL
gujaf-216	1	13	4	CARDINAL
gujaf-216	1	14	1 april	DATE
gujaf-216	1	15	2023	CARDINAL
gujaf-216	1	16	2756-665x	CARDINAL
gujaf-216	1	17	social sciences	ORG
gujaf-216	1	18	federal university gusau	ORG
gujaf-216	1	19	zamfara state	GPE
gujaf-216	2	1	ahmadu bello university press limited	ORG
gujaf-216	2	2	zaria kaduna	PERSON
gujaf-216	2	3	nigeria	GPE
gujaf-216	3	1	08065949711	CARDINAL
gujaf-216	3	2	069-879121	CARDINAL
gujaf-216	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-216	4	2	4	CARDINAL
gujaf-216	4	3	1, april	DATE
gujaf-216	4	4	2023	CARDINAL
gujaf-216	6	1	muhammad mustapha	PERSON
gujaf-216	6	2	ahmadu bello university	ORG
gujaf-216	6	3	zaria	PERSON
gujaf-216	6	4	kaduna state	GPE
gujaf-216	7	1	umar farouk	PERSON
gujaf-216	7	2	federal university gusau	ORG
gujaf-216	7	3	zamfara state	GPE
gujaf-216	8	1	modu kumshe department of accounting	ORG
gujaf-216	8	2	university of maiduguri	ORG
gujaf-216	8	3	borno	GPE
gujaf-216	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-216	9	2	paul university	ORG
gujaf-216	10	1	prof kabir tahir hamid	PERSON
gujaf-216	10	2	bayero university	ORG
gujaf-216	10	3	kano	ORG
gujaf-216	11	1	prof	PERSON
gujaf-216	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-216	12	2	university of jos	ORG
gujaf-216	13	1	clifford ofurum department of accounting	ORG
gujaf-216	13	2	university of portharcourt	ORG
gujaf-216	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-216	15	2	ahmadu bello university	ORG
gujaf-216	15	3	zaria	PERSON
gujaf-216	16	1	prof	PERSON
gujaf-216	17	1	yusuf	PERSON
gujaf-216	18	1	b. rahman	PERSON
gujaf-216	18	2	lagos state university	ORG
gujaf-216	19	1	gusau journal of accounting	ORG
gujaf-216	19	2	4	CARDINAL
gujaf-216	19	3	1, april	DATE
gujaf-216	19	4	2023	CARDINAL
gujaf-216	20	1	suleiman a. s. aruwa	PERSON
gujaf-216	20	2	nasarawa state university	ORG
gujaf-216	20	3	keffi	GPE
gujaf-216	22	1	muhammad junaidu	PERSON
gujaf-216	22	2	kurawa department of accounting	ORG
gujaf-216	22	3	university kano	ORG
gujaf-216	24	1	muhammad habibu sabari department	PERSON
gujaf-216	24	2	ahmadu bello university	ORG
gujaf-216	24	3	zaria	PERSON
gujaf-216	24	4	prof	PERSON
gujaf-216	25	1	okpanachi joshua department of accounting	ORG
gujaf-216	25	2	nigerian defence academy	ORG
gujaf-216	25	3	kaduna	GPE
gujaf-216	26	1	hassan ibrahim department	PERSON
gujaf-216	26	2	ibb university	ORG
gujaf-216	26	3	niger state	GPE
gujaf-216	27	1	prof	PERSON
gujaf-216	28	1	mary okwo department of accounting	ORG
gujaf-216	28	2	enugu state university of science and technology	ORG
gujaf-216	30	1	aminu isah department of accounting	ORG
gujaf-216	30	2	bayero university	ORG
gujaf-216	30	3	kano	ORG
gujaf-216	31	1	prof	PERSON
gujaf-216	32	1	ahmadu bello department of accounting	ORG
gujaf-216	32	2	ahmadu bello university	ORG
gujaf-216	32	3	zaria	PERSON
gujaf-216	33	1	prof	PERSON
gujaf-216	34	1	musa yelwa abubakar department	PERSON
gujaf-216	34	2	usmanu danfodiyo university	ORG
gujaf-216	34	3	sokoto state	ORG
gujaf-216	35	1	prof	ORG
gujaf-216	36	1	salisu abubakar department of accounting	ORG
gujaf-216	36	2	ahmadu bello university	ORG
gujaf-216	36	3	zaria	PERSON
gujaf-216	36	4	kaduna state	GPE
gujaf-216	37	1	isaq	PERSON
gujaf-216	37	2	samaila department of accounting	ORG
gujaf-216	37	3	bayero university	ORG
gujaf-216	38	1	fatima	PERSON
gujaf-216	38	2	university of maiduguri	ORG
gujaf-216	38	3	borno state	ORG
gujaf-216	39	1	gusau journal of accounting	ORG
gujaf-216	39	2	4	CARDINAL
gujaf-216	39	3	1, april	DATE
gujaf-216	39	4	2023	CARDINAL
gujaf-216	39	5	sunusi sa'ad	PERSON
gujaf-216	39	6	dutse	GPE
gujaf-216	39	7	jigawa state	GPE
gujaf-216	40	1	nasiru a. ka’oje	PERSON
gujaf-216	40	2	usmanu danfodiyo university	ORG
gujaf-216	40	3	sokoto	PERSON
gujaf-216	41	1	aminu abdullahi department of accounting	ORG
gujaf-216	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-216	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-216	42	2	nigerian defence academy	ORG
gujaf-216	42	3	kaduna state	GPE
gujaf-216	43	1	dr.	PERSON
gujaf-216	43	2	saidu adamu department of accounting	ORG
gujaf-216	44	1	dr.	PERSON
gujaf-216	44	2	nasiru yunusa department	PERSON
gujaf-216	44	3	ahmadu bello university	ORG
gujaf-216	44	4	zaria	PERSON
gujaf-216	45	1	aisha	PERSON
gujaf-216	45	2	muhammad department	PERSON
gujaf-216	45	3	ahmadu bello university	ORG
gujaf-216	45	4	zaria	PERSON
gujaf-216	46	1	lawal muhammad	PERSON
gujaf-216	46	2	ahmadu bello university	ORG
gujaf-216	46	3	zaria	PERSON
gujaf-216	47	1	farouk	PERSON
gujaf-216	47	2	american university of nigeria	ORG
gujaf-216	47	3	yola	ORG
gujaf-216	48	1	bashir umar farouk	PERSON
gujaf-216	48	2	federal university gusau	ORG
gujaf-216	48	3	zamfara state	GPE
gujaf-216	49	1	dr emmanuel omokhuale department	PERSON
gujaf-216	49	2	federal university gusau	ORG
gujaf-216	50	1	state gusau journal of accounting	ORG
gujaf-216	50	2	4	CARDINAL
gujaf-216	50	3	1, april	DATE
gujaf-216	50	4	2023	CARDINAL
gujaf-216	51	1	kabiru isah	PERSON
gujaf-216	51	2	bayero university kano	ORG
gujaf-216	52	1	bashir	PERSON
gujaf-216	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-216	52	3	sokoto state	ORG
gujaf-216	54	1	muhammad tanko	PERSON
gujaf-216	54	2	kaduna state university	ORG
gujaf-216	54	3	kaduna	GPE
gujaf-216	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-216	55	2	sokoto state	ORG
gujaf-216	57	1	aliyu sulaiman kantudu	PERSON
gujaf-216	57	2	university kano	ORG
gujaf-216	58	1	usman muhammad adam	PERSON
gujaf-216	58	2	federal university gusau	ORG
gujaf-216	58	3	zamfara state	GPE
gujaf-216	59	1	gusau journal of accounting	ORG
gujaf-216	59	2	4	CARDINAL
gujaf-216	59	3	1, april	DATE
gujaf-216	59	4	2023	CARDINAL
gujaf-216	59	5	gusau journal of accounting	ORG
gujaf-216	60	1	two	CARDINAL
gujaf-216	60	2	april and october annually	DATE
gujaf-216	61	1	the department of accounting	ORG
gujaf-216	61	2	social sciences	ORG
gujaf-216	61	3	federal university gusau	ORG
gujaf-216	61	4	zamfara state	GPE
gujaf-216	61	5	nigeria	GPE
gujaf-216	61	6	islamic finance	ORG
gujaf-216	61	7	islamic	NORP
gujaf-216	62	1	english	LANGUAGE
gujaf-216	63	1	more than 15	CARDINAL
gujaf-216	63	2	a4	ORG
gujaf-216	63	3	1.5	CARDINAL
gujaf-216	63	4	12	CARDINAL
gujaf-216	64	1	25 percent	PERCENT
gujaf-216	65	1	5000	CARDINAL
gujaf-216	65	2	more than 250	CARDINAL
gujaf-216	65	3	four	CARDINAL
gujaf-216	66	1	apa 7th	PRODUCT
gujaf-216	67	1	4	CARDINAL
gujaf-216	67	2	1, april	DATE
gujaf-216	67	3	2023	CARDINAL
gujaf-216	71	1	fcmb	PERSON
gujaf-216	71	2	7278465011	DATE
gujaf-216	71	3	gusau journal of accounting	ORG
gujaf-216	71	4	federal university gusau	ORG
gujaf-216	71	5	zamfara state	GPE
gujaf-216	73	1	+2348069393824	DATE
gujaf-216	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-216	73	3	4	CARDINAL
gujaf-216	73	4	1, april	DATE
gujaf-216	73	5	2023	CARDINAL
gujaf-216	73	6	nigeria	GPE
gujaf-216	73	7	benjamin gwabin joseph	PERSON
gujaf-216	73	8	abdullahi phd	PERSON
gujaf-216	73	9	benjamin kumai gugong phd	PERSON
gujaf-216	73	10	1	CARDINAL
gujaf-216	73	11	nigeria	GPE
gujaf-216	73	12	abubakar umar 18	PERSON
gujaf-216	73	13	nigeria	GPE
gujaf-216	73	14	abdullahi ahmed phd	PERSON
gujaf-216	73	15	zakari usman	PERSON
gujaf-216	73	16	35	CARDINAL
gujaf-216	73	17	nigerian	NORP
gujaf-216	73	18	muhammed alhaji abubakar	PERSON
gujaf-216	73	19	nordin phd	PERSON
gujaf-216	73	20	abubakar hamisu	PERSON
gujaf-216	73	21	umar 54 board	ORG
gujaf-216	73	22	nigeria	GPE
gujaf-216	73	23	isah	PERSON
gujaf-216	73	24	phd	PERSON
gujaf-216	73	25	ahmed bello phd	PERSON
gujaf-216	74	1	75	CARDINAL
gujaf-216	74	2	nigeria shehu usman hassan	LOC
gujaf-216	74	3	bello sabo	PERSON
gujaf-216	74	4	ismai'l idris	PERSON
gujaf-216	74	5	idris ahmed aliyu	PERSON
gujaf-216	75	1	96	CARDINAL
gujaf-216	75	2	lafia nasarawa state	ORG
gujaf-216	75	3	nigeria	GPE
gujaf-216	75	4	ahmed mohammed yahaya	PERSON
gujaf-216	75	5	babatunde joseph kolawole	PERSON
gujaf-216	75	6	bello surajudeen oyeleke	ORG
gujaf-216	75	7	121	CARDINAL
gujaf-216	75	8	nigeria	GPE
gujaf-216	75	9	atanda	NORP
gujaf-216	75	10	mohamad ali abdul-hamid	PERSON
gujaf-216	75	11	salami suleiman	PERSON
gujaf-216	75	12	salam mudathir	PERSON
gujaf-216	75	13	135	CARDINAL
gujaf-216	75	14	4	CARDINAL
gujaf-216	75	15	1, april	DATE
gujaf-216	75	16	2023	CARDINAL
gujaf-216	75	17	nigeria	GPE
gujaf-216	75	18	151	CARDINAL
gujaf-216	75	19	sani abdulrahman bala	PERSON
gujaf-216	75	20	jamilu jibril	PERSON
gujaf-216	75	21	nigeria	GPE
gujaf-216	75	22	171	CARDINAL
gujaf-216	75	23	abdulrahman bala	PERSON
gujaf-216	75	24	umar salim ibrahim	PERSON
gujaf-216	75	25	samaila dannana risk committee	ORG
gujaf-216	75	26	nigeria	GPE
gujaf-216	75	27	najib abbas	PERSON
gujaf-216	75	28	kabiru isa	PERSON
gujaf-216	75	29	naja’atu bala 192	PERSON
gujaf-216	75	30	nigeria	GPE
gujaf-216	75	31	ahmad muhammad ahmad	PERSON
gujaf-216	75	32	lubabah mansur kwanbo	PERSON
gujaf-216	75	33	ph.d	NORP
gujaf-216	75	34	shehu usman hassan	PERSON
gujaf-216	75	35	ph.d	NORP
gujaf-216	76	1	musa suleiman umar	PERSON
gujaf-216	76	2	ph.d	NORP
gujaf-216	77	1	216	CARDINAL
gujaf-216	77	2	nigeria	GPE
gujaf-216	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-216	77	4	lawal mohammed	PERSON
gujaf-216	77	5	ph.d	NORP
gujaf-216	77	6	ahmed bello	PERSON
gujaf-216	77	7	ph.d	NORP
gujaf-216	78	1	umar farouk	PERSON
gujaf-216	78	2	237	CARDINAL
gujaf-216	78	3	nigerian	NORP
gujaf-216	78	4	daniel gbadebo	PERSON
gujaf-216	78	5	254	CARDINAL
gujaf-216	78	6	nigeria	GPE
gujaf-216	79	1	daniel gbadebo	PERSON
gujaf-216	79	2	275	CARDINAL
gujaf-216	79	3	nigerian	NORP
gujaf-216	79	4	daniel gbadebo department of accounting science walter sisulu university	ORG
gujaf-216	79	5	eastern cape	LOC
gujaf-216	79	6	south africa	GPE
gujaf-216	81	1	nigeria	GPE
gujaf-216	82	1	daily	DATE
gujaf-216	82	2	january 02, 2001	DATE
gujaf-216	82	3	may 15	DATE
gujaf-216	82	4	2023	CARDINAL
gujaf-216	82	5	nigerian	NORP
gujaf-216	85	1	3.5%	PERCENT
gujaf-216	85	2	4.49%	PERCENT
gujaf-216	85	3	4.55%	PERCENT
gujaf-216	85	4	5.22%	PERCENT
gujaf-216	85	5	one day	DATE
gujaf-216	85	6	two day	DATE
gujaf-216	85	7	three days	DATE
gujaf-216	85	8	fourth day	DATE
gujaf-216	85	9	5.21%	PERCENT
gujaf-216	85	10	fifth day	DATE
gujaf-216	85	11	3.45%	PERCENT
gujaf-216	86	1	monthly	DATE
gujaf-216	86	2	quarterly	DATE
gujaf-216	90	1	nigerian	NORP
gujaf-216	90	2	1	CARDINAL
gujaf-216	93	1	2008	DATE
gujaf-216	93	2	germaschewski et al.	PERSON
gujaf-216	93	3	2020	DATE
gujaf-216	93	4	parra-polania et al.	ORG
gujaf-216	93	5	2022	CARDINAL
gujaf-216	95	1	germaschewski et al	PERSON
gujaf-216	95	2	2020	DATE
gujaf-216	95	3	2008	DATE
gujaf-216	96	1	2008	DATE
gujaf-216	96	2	gusau journal of accounting	ORG
gujaf-216	96	3	4	CARDINAL
gujaf-216	96	4	1, april	DATE
gujaf-216	96	5	2023 255	CARDINAL
gujaf-216	97	1	germaschewski et al	PERSON
gujaf-216	98	1	2020	DATE
gujaf-216	98	2	australian	NORP
gujaf-216	99	1	nigeria	GPE
gujaf-216	99	2	1980	DATE
gujaf-216	100	1	africa	LOC
gujaf-216	100	2	between october 2015	DATE
gujaf-216	100	3	cbn bulletin	ORG
gujaf-216	100	4	2022	CARDINAL
gujaf-216	100	5	business day	DATE
gujaf-216	100	6	2022	CARDINAL
gujaf-216	101	1	122%	PERCENT
gujaf-216	101	2	63%	PERCENT
gujaf-216	101	3	98 %	PERCENT
gujaf-216	102	1	the yen (yuan	MONEY
gujaf-216	102	2	79%	PERCENT
gujaf-216	102	3	94%	PERCENT
gujaf-216	103	1	african	NORP
gujaf-216	103	2	cfa	ORG
gujaf-216	103	3	102%	PERCENT
gujaf-216	103	4	104%	PERCENT
gujaf-216	103	5	n0.64 (n273.06	ORG
gujaf-216	104	1	cbn	ORG
gujaf-216	104	2	2021	CARDINAL
gujaf-216	104	3	mordi, 2006	ORG
gujaf-216	104	4	2006	DATE
gujaf-216	104	5	2017	DATE
gujaf-216	105	1	nigerian	NORP
gujaf-216	105	2	1970	DATE
gujaf-216	105	3	cbn	ORG
gujaf-216	107	1	2021	CARDINAL
gujaf-216	108	1	ahmed et al.	PERSON
gujaf-216	108	2	2020	DATE
gujaf-216	108	3	al.	PERSON
gujaf-216	108	4	2016	DATE
gujaf-216	108	5	omojolaibi & gbadebo	ORG
gujaf-216	108	6	2014	DATE
gujaf-216	109	1	2020	DATE
gujaf-216	109	2	2021	CARDINAL
gujaf-216	110	1	cbn	ORG
gujaf-216	110	2	yearly	DATE
gujaf-216	111	1	nigeria	GPE
gujaf-216	111	2	2007	DATE
gujaf-216	111	3	ahmed et al.	PERSON
gujaf-216	111	4	2020	DATE
gujaf-216	111	5	2016	DATE
gujaf-216	111	6	aruwa & ahmed	ORG
gujaf-216	111	7	gusau journal of accounting	ORG
gujaf-216	111	8	4	CARDINAL
gujaf-216	111	9	1, april	DATE
gujaf-216	111	10	2023 256 2013	DATE
gujaf-216	111	11	al.	PERSON
gujaf-216	111	12	2016	DATE
gujaf-216	111	13	omojolaibi & gbadebo	ORG
gujaf-216	111	14	2014	DATE
gujaf-216	112	1	nigeria	GPE
gujaf-216	112	2	2020	DATE
gujaf-216	112	3	parra-polania et al.	ORG
gujaf-216	112	4	2022	CARDINAL
gujaf-216	114	1	nigeria	GPE
gujaf-216	115	1	two	CARDINAL
gujaf-216	116	1	first	ORDINAL
gujaf-216	117	1	daily	DATE
gujaf-216	117	2	cheung et al.	ORG
gujaf-216	117	3	2019	DATE
gujaf-216	117	4	2008	DATE
gujaf-216	117	5	germaschewski et al.	PERSON
gujaf-216	117	6	2020	DATE
gujaf-216	117	7	parra-polania et al.	ORG
gujaf-216	117	8	2022	CARDINAL
gujaf-216	117	9	pyo & lee, 2020	ORG
gujaf-216	118	1	2008	DATE
gujaf-216	118	2	2019	DATE
gujaf-216	118	3	2019	DATE
gujaf-216	118	4	blanchard et al.	PERSON
gujaf-216	118	5	2015	DATE
gujaf-216	118	6	hoshikawa	ORG
gujaf-216	118	7	2017	DATE
gujaf-216	119	1	second	ORDINAL
gujaf-216	119	2	2021	DATE
gujaf-216	119	3	2022	CARDINAL
gujaf-216	119	4	salisu & vo	ORG
gujaf-216	119	5	2021	CARDINAL
gujaf-216	120	1	monthly	DATE
gujaf-216	120	2	quarterly	DATE
gujaf-216	123	1	nigeria	GPE
gujaf-216	124	1	section 2	LAW
gujaf-216	124	2	section 3	LAW
gujaf-216	125	1	section 4	LAW
gujaf-216	125	2	section 5	LAW
gujaf-216	126	1	1	CARDINAL
gujaf-216	128	1	depreciatory gusau journal of accounting	ORG
gujaf-216	128	2	4	CARDINAL
gujaf-216	128	3	1, april	DATE
gujaf-216	128	4	2023 257	CARDINAL
gujaf-216	129	1	parra-polania et al.	ORG
gujaf-216	129	2	2022	CARDINAL
gujaf-216	129	3	2022	CARDINAL
gujaf-216	129	4	adler & mano	ORG
gujaf-216	129	5	2021	CARDINAL
gujaf-216	129	6	2020	DATE
gujaf-216	129	7	2019	DATE
gujaf-216	129	8	disyatat & galati	ORG
gujaf-216	129	9	2005	DATE
gujaf-216	133	1	three	CARDINAL
gujaf-216	134	1	gagnon	ORG
gujaf-216	134	2	2012	DATE
gujaf-216	135	1	five	CARDINAL
gujaf-216	138	1	branson (1983)	ORG
gujaf-216	141	1	1981	DATE
gujaf-216	144	1	fourth	ORDINAL
gujaf-216	145	1	dominguez	GPE
gujaf-216	145	2	1999	DATE
gujaf-216	145	3	hung, 1997	DATE
gujaf-216	146	1	fifth	ORDINAL
gujaf-216	146	2	tapi & tokman	ORG
gujaf-216	146	3	2004	DATE
gujaf-216	148	1	gusau journal of accounting	ORG
gujaf-216	148	2	4	CARDINAL
gujaf-216	148	3	1, april	DATE
gujaf-216	148	4	2023 258	CARDINAL
gujaf-216	150	1	2019	DATE
gujaf-216	150	2	omojolaibi & gbadebo	ORG
gujaf-216	150	3	2014	DATE
gujaf-216	158	1	2014	DATE
gujaf-216	158	2	south africa	GPE
gujaf-216	158	3	colombia	GPE
gujaf-216	158	4	indonesia	GPE
gujaf-216	158	5	turkey	GPE
gujaf-216	158	6	egypt	GPE
gujaf-216	158	7	vietnam	GPE
gujaf-216	159	1	kumar	PERSON
gujaf-216	159	2	2015	DATE
gujaf-216	162	1	2017	CARDINAL
gujaf-216	163	1	china	GPE
gujaf-216	164	1	khuntia et al	PERSON
gujaf-216	165	1	2018	DATE
gujaf-216	167	1	2023	CARDINAL
gujaf-216	167	2	china	GPE
gujaf-216	167	3	south africa	GPE
gujaf-216	168	1	2	CARDINAL
gujaf-216	168	2	cbn	ORG
gujaf-216	170	1	pyo	PERSON
gujaf-216	170	2	lee	PERSON
gujaf-216	170	3	2020	DATE
gujaf-216	170	4	ben-omrane et al	PERSON
gujaf-216	171	1	2019	DATE
gujaf-216	171	2	five days	DATE
gujaf-216	171	3	−1	DATE
gujaf-216	171	4	5	CARDINAL
gujaf-216	171	5	1 to 5	CARDINAL
gujaf-216	171	6	gusau journal of accounting	ORG
gujaf-216	171	7	4	CARDINAL
gujaf-216	171	8	1, april	DATE
gujaf-216	171	9	2023 259	CARDINAL
gujaf-216	172	1	𝐿𝑜𝑔	PERSON
gujaf-216	172	2	𝑁𝐺𝑁	ORG
gujaf-216	174	1	1	CARDINAL
gujaf-216	174	2	∑ 𝛽𝑡+𝑖	PERSON
gujaf-216	176	1	1	CARDINAL
gujaf-216	177	1	1	CARDINAL
gujaf-216	178	1	2018	DATE
gujaf-216	179	1	daily	DATE
gujaf-216	179	2	2	CARDINAL
gujaf-216	179	3	3	DATE
gujaf-216	179	4	4 quarters, months	DATE
gujaf-216	179	5	weeks	DATE
gujaf-216	180	1	𝐷𝑡+𝑖	PERSON
gujaf-216	180	2	0	CARDINAL
gujaf-216	181	1	1	CARDINAL
gujaf-216	181	2	2	DATE
gujaf-216	181	3	3	DATE
gujaf-216	181	4	4	DATE
gujaf-216	181	5	5	CARDINAL
gujaf-216	181	6	daily	DATE
gujaf-216	182	1	2021	CARDINAL
gujaf-216	182	2	pyo & lee, 2020	ORG
gujaf-216	182	3	𝑣𝑎𝑟(𝜀𝑡	GPE
gujaf-216	183	1	2	CARDINAL
gujaf-216	183	2	1	CARDINAL
gujaf-216	183	3	∀ 𝑡	ORG
gujaf-216	183	4	2	CARDINAL
gujaf-216	183	5	2	CARDINAL
gujaf-216	183	6	2	CARDINAL
gujaf-216	183	7	0	CARDINAL
gujaf-216	185	1	𝛽𝑡+𝑖	PERSON
gujaf-216	186	1	𝛽𝑡+𝑖	PERSON
gujaf-216	186	2	0	CARDINAL
gujaf-216	186	3	𝛽𝑡+𝑖	PERSON
gujaf-216	186	4	100 percent	PERCENT
gujaf-216	187	1	gusau journal of accounting	ORG
gujaf-216	187	2	4	CARDINAL
gujaf-216	187	3	1, april	DATE
gujaf-216	187	4	2023 260	CARDINAL
gujaf-216	187	5	cbn	ORG
gujaf-216	188	1	cbn	PERSON
gujaf-216	188	2	january 02, 2001	DATE
gujaf-216	188	3	may 15	DATE
gujaf-216	188	4	2023	CARDINAL
gujaf-216	189	1	a2	ORG
gujaf-216	191	1	nigerian	NORP
gujaf-216	191	2	kalu et al.	PERSON
gujaf-216	191	3	2019	DATE
gujaf-216	191	4	bala-sani & hassan, 2018	ORG
gujaf-216	191	5	al.	GPE
gujaf-216	191	6	2017	DATE
gujaf-216	191	7	2007	DATE
gujaf-216	191	8	ahmed et al.	PERSON
gujaf-216	191	9	2020	DATE
gujaf-216	191	10	2016	DATE
gujaf-216	191	11	aruwa & ahmed	ORG
gujaf-216	191	12	2013	DATE
gujaf-216	191	13	al.	PERSON
gujaf-216	191	14	2016	DATE
gujaf-216	191	15	omojolaibi & gbadebo	ORG
gujaf-216	191	16	2014	DATE
gujaf-216	192	1	dutch	NORP
gujaf-216	192	2	dutch	NORP
gujaf-216	193	1	feb 18, 2015	DATE
gujaf-216	193	2	march 3, 2015	DATE
gujaf-216	195	1	264	CARDINAL
gujaf-216	195	2	1	CARDINAL
gujaf-216	195	3	0	CARDINAL
gujaf-216	196	1	monthly	DATE
gujaf-216	196	2	quarterly	DATE
gujaf-216	197	1	the week, month or	DATE
gujaf-216	197	2	quarter	DATE
gujaf-216	197	3	all days	DATE
gujaf-216	198	1	daily	DATE
gujaf-216	199	1	monthly	DATE
gujaf-216	199	2	quarterly	DATE
gujaf-216	199	3	january 02, 2001	DATE
gujaf-216	199	4	may 15	DATE
gujaf-216	199	5	2023	CARDINAL
gujaf-216	200	1	cbn	ORG
gujaf-216	202	1	these days	DATE
gujaf-216	203	1	daily	DATE
gujaf-216	203	2	1	CARDINAL
gujaf-216	203	3	2	CARDINAL
gujaf-216	203	4	gusau journal of accounting	ORG
gujaf-216	203	5	4	CARDINAL
gujaf-216	203	6	1, april	DATE
gujaf-216	203	7	2023 261	CARDINAL
gujaf-216	204	1	daily	DATE
gujaf-216	204	2	between the days	DATE
gujaf-216	206	1	3	CARDINAL
gujaf-216	207	1	zero	CARDINAL
gujaf-216	208	1	1	CARDINAL
gujaf-216	208	2	2	CARDINAL
gujaf-216	208	3	daily	DATE
gujaf-216	208	4	january 02, 2001	DATE
gujaf-216	208	5	may 15	DATE
gujaf-216	208	6	2023	CARDINAL
gujaf-216	208	7	1	CARDINAL
gujaf-216	208	8	2	CARDINAL
gujaf-216	208	9	2	CARDINAL
gujaf-216	209	1	2023	CARDINAL
gujaf-216	209	2	4	CARDINAL
gujaf-216	209	3	1, april	DATE
gujaf-216	209	4	2023 262	CARDINAL
gujaf-216	209	5	3	CARDINAL
gujaf-216	212	1	2023	CARDINAL
gujaf-216	212	2	1	CARDINAL
gujaf-216	212	3	𝑈𝑆𝐷/𝑁𝐺𝑁𝑡	ORG
gujaf-216	212	4	𝑈𝑆𝐷/𝑁𝐺𝑁)𝑡	ORG
gujaf-216	212	5	210.831	CARDINAL
gujaf-216	212	6	2.278	MONEY
gujaf-216	212	7	155.240	CARDINAL
gujaf-216	212	8	2.191	MONEY
gujaf-216	212	9	461.000	CARDINAL
gujaf-216	212	10	2.664	MONEY
gujaf-216	212	11	112.950	CARDINAL
gujaf-216	212	12	2.053	TIME
gujaf-216	212	13	103.214	CARDINAL
gujaf-216	212	14	3 0.963	CARDINAL
gujaf-216	212	15	4	CARDINAL
gujaf-216	213	1	872.32 668.8	CARDINAL
gujaf-216	214	1	1	CARDINAL
gujaf-216	214	2	𝑈𝑆𝐷/𝑁𝐺𝑁𝑡	ORG
gujaf-216	214	3	transformed gusau journal of accounting	ORG
gujaf-216	214	4	4	CARDINAL
gujaf-216	214	5	1, april	DATE
gujaf-216	214	6	2023 263	CARDINAL
gujaf-216	216	1	𝜎	ORG
gujaf-216	217	1	2023	CARDINAL
gujaf-216	217	2	1	CARDINAL
gujaf-216	218	1	103.214	CARDINAL
gujaf-216	221	1	jarque	NORP
gujaf-216	223	1	daily	DATE
gujaf-216	224	1	4	CARDINAL
gujaf-216	225	1	nigerian	NORP
gujaf-216	227	1	cheung et al.	ORG
gujaf-216	227	2	2019	DATE
gujaf-216	227	3	germaschewski et al.	PERSON
gujaf-216	227	4	2020	DATE
gujaf-216	227	5	parra-polania et al.	ORG
gujaf-216	227	6	2022	CARDINAL
gujaf-216	227	7	pyo & lee, 2020	ORG
gujaf-216	227	8	daily	DATE
gujaf-216	227	9	2	CARDINAL
gujaf-216	228	1	days	DATE
gujaf-216	228	2	2019	DATE
gujaf-216	228	3	blanchard et al.	PERSON
gujaf-216	228	4	2015	CARDINAL
gujaf-216	228	5	hoshikawa	NORP
gujaf-216	228	6	2017	DATE
gujaf-216	228	7	omojolaibi & gbadebo	ORG
gujaf-216	228	8	2014	DATE
gujaf-216	228	9	2019	DATE
gujaf-216	229	1	2	CARDINAL
gujaf-216	229	2	𝑈𝑆𝐷/𝑁𝐺𝑁𝑡	ORG
gujaf-216	230	1	5,231	CARDINAL
gujaf-216	232	1	the gusau journal of accounting	ORG
gujaf-216	232	2	4	CARDINAL
gujaf-216	232	3	1, april	DATE
gujaf-216	232	4	2023 264	CARDINAL
gujaf-216	232	5	about 2.3459	CARDINAL
gujaf-216	232	6	ngn210.83	PERSON
gujaf-216	234	1	4	DATE
gujaf-216	234	2	5	DATE
gujaf-216	234	3	𝑈𝑆𝐷/𝑁𝐺𝑁𝑡	ORG
gujaf-216	234	4	some days	DATE
gujaf-216	235	1	nigeria	GPE
gujaf-216	235	2	cbn	ORG
gujaf-216	235	3	2022	CARDINAL
gujaf-216	235	4	al.	PERSON
gujaf-216	235	5	2021	CARDINAL
gujaf-216	236	1	3.5%	PERCENT
gujaf-216	236	2	4.49%	PERCENT
gujaf-216	236	3	4.55%	PERCENT
gujaf-216	236	4	5.22%	PERCENT
gujaf-216	236	5	one day	DATE
gujaf-216	236	6	two day	DATE
gujaf-216	236	7	three days	DATE
gujaf-216	236	8	fourth day	DATE
gujaf-216	236	9	5.21%	PERCENT
gujaf-216	236	10	fifth day	DATE
gujaf-216	236	11	3.45%	PERCENT
gujaf-216	238	1	the us dollars	ORG
gujaf-216	240	1	2008	DATE
gujaf-216	245	1	2	CARDINAL
gujaf-216	245	2	4	CARDINAL
gujaf-216	245	3	1, april	DATE
gujaf-216	245	4	2023 265	DATE
gujaf-216	245	5	between days	DATE
gujaf-216	246	1	day	DATE
gujaf-216	246	2	the day three	DATE
gujaf-216	247	1	us	GPE
gujaf-216	247	2	lucca & moench	ORG
gujaf-216	247	3	2015	DATE
gujaf-216	248	1	ekincia et al	PERSON
gujaf-216	249	1	2019	DATE
gujaf-216	250	1	hussaina & ben-omrane	ORG
gujaf-216	250	2	2020	DATE
gujaf-216	250	3	fatum & hutchison, 2005	ORG
gujaf-216	251	1	hussaina	PERSON
gujaf-216	251	2	ben-omrane	PERSON
gujaf-216	251	3	2020	DATE
gujaf-216	251	4	us	GPE
gujaf-216	251	5	canada	GPE
gujaf-216	252	1	2	CARDINAL
gujaf-216	252	2	daily	DATE
gujaf-216	252	3	𝑈𝑆𝐷/𝑁𝐺𝑁𝑡 = 𝛼0	ORG
gujaf-216	254	1	𝑃𝑎𝑟𝑎𝑚𝑒𝑡𝑒𝑟	GPE
gujaf-216	254	2	2.3459	CARDINAL
gujaf-216	254	3	0.0030	CARDINAL
gujaf-216	254	4	𝛽𝑡−5	NORP
gujaf-216	254	5	0.0098 -3.3339 0.0009 fxintvdum𝑡−4	PERCENT
gujaf-216	254	6	𝛽𝑡−4	PERSON
gujaf-216	256	1	0.0101	CARDINAL
gujaf-216	256	2	0.0000	CARDINAL
gujaf-216	257	1	0.0103	CARDINAL
gujaf-216	257	2	0.0000	CARDINAL
gujaf-216	257	3	0.0103	CARDINAL
gujaf-216	257	4	0.0000	CARDINAL
gujaf-216	258	1	0.0110	CARDINAL
gujaf-216	258	2	0.0014	CARDINAL
gujaf-216	258	3	0.0103 -4.3563 0.0000	CARDINAL
gujaf-216	258	4	0.0103	CARDINAL
gujaf-216	258	5	0.0000	CARDINAL
gujaf-216	259	1	0.0101	CARDINAL
gujaf-216	259	2	0.0000	CARDINAL
gujaf-216	259	3	0.0101	CARDINAL
gujaf-216	259	4	0.0000	CARDINAL
gujaf-216	259	5	0.0098	CARDINAL
gujaf-216	259	6	0.0004	CARDINAL
gujaf-216	259	7	0.0000 0.0000 52.8249	MONEY
gujaf-216	259	8	0.0000 𝜎𝑡−1	ORG
gujaf-216	259	9	2	CARDINAL
gujaf-216	259	10	0.0000	CARDINAL
gujaf-216	259	11	2 0.2091	CARDINAL
gujaf-216	260	1	125.32	CARDINAL
gujaf-216	261	1	0.0000	CARDINAL
gujaf-216	262	1	2.0042	CARDINAL
gujaf-216	262	2	σ	ORG
gujaf-216	262	3	durbin watson	PERSON
gujaf-216	263	1	1%	PERCENT
gujaf-216	263	2	2023	CARDINAL
gujaf-216	263	3	4	CARDINAL
gujaf-216	263	4	1, april	DATE
gujaf-216	263	5	2023 266	CARDINAL
gujaf-216	263	6	3	CARDINAL
gujaf-216	263	7	between days	DATE
gujaf-216	263	8	𝑃𝑎𝑟𝑎𝑚𝑒𝑡𝑒𝑟	GPE
gujaf-216	263	9	𝛽𝑡−5	GPE
gujaf-216	263	10	na fxintvdum𝑡−4	GPE
gujaf-216	263	11	𝛽𝑡−4	PERSON
gujaf-216	263	12	53.10%	PERCENT
gujaf-216	263	13	fxintvdum𝑡−3 𝛽𝑡−3 -0.0501 0.40%	GPE
gujaf-216	263	14	12.74%	PERCENT
gujaf-216	263	15	𝛽𝑡−1	NORP
gujaf-216	263	16	19.14%	PERCENT
gujaf-216	263	17	27.33%	PERCENT
gujaf-216	263	18	1.27%	PERCENT
gujaf-216	263	19	14.87%	PERCENT
gujaf-216	263	20	-0.19%	PERCENT
gujaf-216	263	21	33.87%	PERCENT
gujaf-216	263	22	daily	DATE
gujaf-216	265	1	2023	CARDINAL
gujaf-216	267	1	2022	CARDINAL
gujaf-216	267	2	narayan & liu	ORG
gujaf-216	267	3	2015	DATE
gujaf-216	267	4	narayan & sharma	ORG
gujaf-216	267	5	2015	DATE
gujaf-216	267	6	salisu &	ORG
gujaf-216	267	7	2016	DATE
gujaf-216	268	1	monthly	DATE
gujaf-216	268	2	quarterly	DATE
gujaf-216	268	3	4	CARDINAL
gujaf-216	268	4	5	CARDINAL
gujaf-216	269	1	monthly	DATE
gujaf-216	270	1	daily	DATE
gujaf-216	271	1	monthly	DATE
gujaf-216	272	1	𝛽𝑡+𝑖	PERSON
gujaf-216	272	2	the various months	DATE
gujaf-216	273	1	1 to 10%	PERCENT
gujaf-216	273	2	6.57%	PERCENT
gujaf-216	273	3	the month	DATE
gujaf-216	273	4	gusau journal of accounting	ORG
gujaf-216	273	5	4	CARDINAL
gujaf-216	273	6	1, april	DATE
gujaf-216	273	7	2023 267	CARDINAL
gujaf-216	273	8	7.85%	PERCENT
gujaf-216	273	9	6.36%	PERCENT
gujaf-216	273	10	4.16%	PERCENT
gujaf-216	273	11	three	CARDINAL
gujaf-216	273	12	two	CARDINAL
gujaf-216	273	13	one month	DATE
gujaf-216	274	1	quarterly	DATE
gujaf-216	275	1	monthly	DATE
gujaf-216	275	2	the quarter before, current quarter and quarter	DATE
gujaf-216	276	1	the quarter	DATE
gujaf-216	276	2	approximately 3.55%	PERCENT
gujaf-216	276	3	the quarter	DATE
gujaf-216	276	4	2.77%	PERCENT
gujaf-216	276	5	1.8%	PERCENT
gujaf-216	276	6	three	CARDINAL
gujaf-216	276	7	two	CARDINAL
gujaf-216	277	1	quarterly	DATE
gujaf-216	277	2	first quarter	DATE
gujaf-216	280	1	4	CARDINAL
gujaf-216	280	2	monthly	DATE
gujaf-216	280	3	𝑃𝑎𝑟𝑎𝑚𝑒𝑡𝑒𝑟	GPE
gujaf-216	280	4	2.1677	CARDINAL
gujaf-216	280	5	0.0187 115.67	MONEY
gujaf-216	281	1	0.0318	CARDINAL
gujaf-216	281	2	0.0479	CARDINAL
gujaf-216	281	3	1.4506	MONEY
gujaf-216	281	4	0.1481	MONEY
gujaf-216	281	5	0.0657	CARDINAL
gujaf-216	283	1	0.0787	CARDINAL
gujaf-216	283	2	0.0416	CARDINAL
gujaf-216	284	1	1.3203	CARDINAL
gujaf-216	284	2	0.1879	ORG
gujaf-216	284	3	2 0.1336	CARDINAL
gujaf-216	285	1	5.8167	CARDINAL
gujaf-216	286	1	0.0000	CARDINAL
gujaf-216	287	1	1.0147	CARDINAL
gujaf-216	287	2	σ	ORG
gujaf-216	288	1	t 1%	PERCENT
gujaf-216	288	2	5%	PERCENT
gujaf-216	288	3	10%	PERCENT
gujaf-216	288	4	2023	CARDINAL
gujaf-216	288	5	4	CARDINAL
gujaf-216	288	6	1, april	DATE
gujaf-216	288	7	2023 268	CARDINAL
gujaf-216	288	8	5	CARDINAL
gujaf-216	288	9	quarterly	DATE
gujaf-216	288	10	𝑃𝑎𝑟𝑎𝑚𝑒𝑡𝑒𝑟	GPE
gujaf-216	288	11	𝐼𝑛𝑡𝑒𝑟𝑐𝑒𝑝𝑡	PERSON
gujaf-216	288	12	2.2237	CARDINAL
gujaf-216	288	13	0.0402	MONEY
gujaf-216	289	1	0.7865	MONEY
gujaf-216	289	2	0.6862	MONEY
gujaf-216	289	3	0.4757	MONEY
gujaf-216	289	4	0.0355 0.0526	MONEY
gujaf-216	289	5	0.0277 0.0526	MONEY
gujaf-216	289	6	0.0182	CARDINAL
gujaf-216	289	7	0.0077	CARDINAL
gujaf-216	289	8	0.8808	MONEY
gujaf-216	289	9	2 0.0158	CARDINAL
gujaf-216	290	1	0.1794	CARDINAL
gujaf-216	291	1	0.9888 dw-stat	PERSON
gujaf-216	292	1	0.0172	CARDINAL
gujaf-216	292	2	σ	ORG
gujaf-216	293	1	t 1%	PERCENT
gujaf-216	293	2	5%	PERCENT
gujaf-216	293	3	10%	PERCENT
gujaf-216	293	4	2023	CARDINAL
gujaf-216	295	1	parra-polania et al.	ORG
gujaf-216	295	2	.2022	PERSON
gujaf-216	295	3	germaschewski, horvath & zhong, 2020	ORG
gujaf-216	296	1	1980	DATE
gujaf-216	296	2	nigerian	NORP
gujaf-216	296	3	africa	LOC
gujaf-216	296	4	cbn	ORG
gujaf-216	296	5	cbn	ORG
gujaf-216	296	6	2021	CARDINAL
gujaf-216	296	7	al.	PERSON
gujaf-216	296	8	2021	CARDINAL
gujaf-216	296	9	mordi, 2006	ORG
gujaf-216	297	1	2019	DATE
gujaf-216	297	2	bala-sani & hassan,	ORG
gujaf-216	297	3	2018	DATE
gujaf-216	297	4	al.	GPE
gujaf-216	297	5	2017	DATE
gujaf-216	297	6	ahmed et al.	PERSON
gujaf-216	297	7	2020	DATE
gujaf-216	298	1	adnan & sulong	ORG
gujaf-216	298	2	2016	DATE
gujaf-216	298	3	2016	DATE
gujaf-216	298	4	omojolaibi & gbadebo	ORG
gujaf-216	298	5	2014	DATE
gujaf-216	299	1	the gusau journal of accounting	ORG
gujaf-216	299	2	4	CARDINAL
gujaf-216	299	3	1, april	DATE
gujaf-216	299	4	2023 269	CARDINAL
gujaf-216	300	1	two	CARDINAL
gujaf-216	300	2	first	ORDINAL
gujaf-216	300	3	second	ORDINAL
gujaf-216	303	1	daily	DATE
gujaf-216	303	2	3.5%	PERCENT
gujaf-216	303	3	4.49%	PERCENT
gujaf-216	303	4	4.55%	PERCENT
gujaf-216	303	5	5.22%	PERCENT
gujaf-216	303	6	one day	DATE
gujaf-216	303	7	two day	DATE
gujaf-216	303	8	three days	DATE
gujaf-216	303	9	subsequent days	DATE
gujaf-216	304	1	monthly	DATE
gujaf-216	304	2	quarterly	DATE
gujaf-216	308	1	nigerian	NORP
gujaf-216	311	1	gusau journal of accounting	ORG
gujaf-216	311	2	4	CARDINAL
gujaf-216	311	3	1, april	DATE
gujaf-216	311	4	2023 270	CARDINAL
gujaf-216	311	5	m. a.	PERSON
gujaf-216	311	6	2007	DATE
gujaf-216	312	1	nigeria	GPE
gujaf-216	312	2	1986-2003	DATE
gujaf-216	313	1	munich	GPE
gujaf-216	314	1	https://mpra.ub.unimuenchen.de/3817/1/mpra_paper_3817.pdf adler	PERSON
gujaf-216	314	2	g. & mano	ORG
gujaf-216	314	3	r. c.	PERSON
gujaf-216	314	4	2021	CARDINAL
gujaf-216	316	1	journal of macroeconomics	ORG
gujaf-216	316	2	67, 103045	DATE
gujaf-216	316	3	https://doi.org/10.1016/j.jmacro.2018.07.001 adler	PERSON
gujaf-216	316	4	g., chang	PERSON
gujaf-216	316	5	k. s.	PERSON
gujaf-216	316	6	mano	ORG
gujaf-216	316	7	r. c.	PERSON
gujaf-216	316	8	2021	CARDINAL
gujaf-216	319	1	adler	PERSON
gujaf-216	319	2	g.	PERSON
gujaf-216	319	3	n. & rui	ORG
gujaf-216	319	4	c. m.	PERSON
gujaf-216	319	5	2019	DATE
gujaf-216	321	1	40, 100620	DATE
gujaf-216	322	1	https://doi.org/10.1016/j.ememar.2019.100620 ahmed	PERSON
gujaf-216	322	2	a. u.	PERSON
gujaf-216	322	3	ismail	PERSON
gujaf-216	322	4	s.	PERSON
gujaf-216	322	5	s.	PERSON
gujaf-216	322	6	adnan	GPE
gujaf-216	322	7	a. a.	PERSON
gujaf-216	322	8	farouq	PERSON
gujaf-216	322	9	i. s.	PERSON
gujaf-216	322	10	a. h.	PERSON
gujaf-216	322	11	2020	DATE
gujaf-216	323	1	nigeria	GPE
gujaf-216	324	1	global journal of management and business research	ORG
gujaf-216	325	1	akbar	NORP
gujaf-216	325	2	j. i.	PERSON
gujaf-216	325	3	2016	DATE
gujaf-216	326	1	nigeria	GPE
gujaf-216	327	1	international journal of global economics	ORG
gujaf-216	328	1	4(4	PRODUCT
gujaf-216	329	1	https://doi.org/10.4172/2375-4389.1000220 akdogan	PERSON
gujaf-216	329	2	i. u.	PERSON
gujaf-216	329	3	2020	DATE
gujaf-216	331	1	161	CARDINAL
gujaf-216	331	2	41	CARDINAL
gujaf-216	332	1	f.	PERSON
gujaf-216	332	2	2014	DATE
gujaf-216	334	1	21	CARDINAL
gujaf-216	334	2	1	CARDINAL
gujaf-216	334	3	60–63	CARDINAL
gujaf-216	335	1	anjaly	GPE
gujaf-216	335	2	2022	CARDINAL
gujaf-216	336	1	brics	GPE
gujaf-216	338	1	s. a.	PERSON
gujaf-216	338	2	& ahmed	PERSON
gujaf-216	338	3	2016	DATE
gujaf-216	339	1	daily	DATE
gujaf-216	339	2	nigeria	GPE
gujaf-216	340	1	bala-sani	PERSON
gujaf-216	340	2	a. r.	PERSON
gujaf-216	340	3	2018	DATE
gujaf-216	341	1	nigeria	GPE
gujaf-216	342	1	arabian	NORP
gujaf-216	342	2	8(1	CARDINAL
gujaf-216	342	3	334	CARDINAL
gujaf-216	343	1	ben-omrane	PERSON
gujaf-216	343	2	w.	PERSON
gujaf-216	343	3	t.,	GPE
gujaf-216	343	4	welch	GPE
gujaf-216	343	5	r., & zhou	ORG
gujaf-216	343	6	x.	PERSON
gujaf-216	343	7	2019	DATE
gujaf-216	344	1	euro-dollar	MONEY
gujaf-216	345	1	north american	NORP
gujaf-216	345	2	https://doi.org/10.21203/rs.3.rs-2111880/v1 https://doi.org/10.21203/rs.3.rs-2111880/v1 gusau journal of accounting	ORG
gujaf-216	345	3	4	CARDINAL
gujaf-216	345	4	1, april	DATE
gujaf-216	345	5	2023 271	CARDINAL
gujaf-216	345	6	50	CARDINAL
gujaf-216	345	7	130–143	CARDINAL
gujaf-216	347	1	blanchard	PERSON
gujaf-216	347	2	g. & filho	ORG
gujaf-216	347	3	i. c.	PERSON
gujaf-216	347	4	2015	DATE
gujaf-216	349	1	15(159	CARDINAL
gujaf-216	350	1	https://doi.org/10.3386/w21427	CARDINAL
gujaf-216	350	2	w.h.	GPE
gujaf-216	350	3	1983	DATE
gujaf-216	352	1	r.j.	PERSON
gujaf-216	352	2	ed	PERSON
gujaf-216	353	1	cambridge university press	ORG
gujaf-216	353	2	cambridge	GPE
gujaf-216	354	1	https://ssrn.com/abstract=351348 business day	GPE
gujaf-216	354	2	2022	CARDINAL
gujaf-216	355	1	nigerian	NORP
gujaf-216	356	1	cbn	PERSON
gujaf-216	356	2	2021	CARDINAL
gujaf-216	357	1	8	CARDINAL
gujaf-216	357	2	nigeria	GPE
gujaf-216	359	1	cbn	PERSON
gujaf-216	359	2	2022	CARDINAL
gujaf-216	360	1	2022	CARDINAL
gujaf-216	361	1	cheung	PERSON
gujaf-216	361	2	fatum	PERSON
gujaf-216	361	3	r., & yamamoto	ORG
gujaf-216	361	4	2019	DATE
gujaf-216	363	1	95(c	CARDINAL
gujaf-216	363	2	424–443	CARDINAL
gujaf-216	364	1	https://doi.org/10.1016/j.jimonfin.2018.03.009	ORG
gujaf-216	364	2	s.	PERSON
gujaf-216	364	3	adnan	GPE
gujaf-216	364	4	a. a.	PERSON
gujaf-216	364	5	z.	PERSON
gujaf-216	364	6	2016	DATE
gujaf-216	365	1	nigeria	GPE
gujaf-216	365	2	1970-2013	DATE
gujaf-216	366	1	international journal of economics	ORG
gujaf-216	366	2	6(1	CARDINAL
gujaf-216	366	3	279	CARDINAL
gujaf-216	367	1	rasheed, a. & sheng	ORG
gujaf-216	367	2	h. h.	PERSON
gujaf-216	367	3	2023	CARDINAL
gujaf-216	368	1	brics	GPE
gujaf-216	369	1	latin american journal of central	ORG
gujaf-216	369	2	4(1	CARDINAL
gujaf-216	369	3	2666-1438	CARDINAL
gujaf-216	371	1	disyatat	PERSON
gujaf-216	371	2	p. & galati	ORG
gujaf-216	371	3	2005	DATE
gujaf-216	372	1	czech	NORP
gujaf-216	373	1	1999	DATE
gujaf-216	375	1	nber working paper	ORG
gujaf-216	375	2	7337	DATE
gujaf-216	376	1	ekincia	PERSON
gujaf-216	376	2	e., & corbet	ORG
gujaf-216	376	3	s.	PERSON
gujaf-216	376	4	2019	DATE
gujaf-216	377	1	turkish	NORP
gujaf-216	378	1	31	DATE
gujaf-216	378	2	155–164	CARDINAL
gujaf-216	380	1	https://doi.org/10.3386/w21427	CARDINAL
gujaf-216	380	2	https://ssrn.com/abstract=351348	GPE
gujaf-216	380	3	https://www.bis.org/publ/bppdf/bispap24g.pdf	DATE
gujaf-216	380	4	https://doi.org/10.1016/j.frl.2019.04.021 gusau journal of accounting	ORG
gujaf-216	380	5	4	CARDINAL
gujaf-216	380	6	1, april	DATE
gujaf-216	380	7	2023 272	QUANTITY
gujaf-216	380	8	r. & hutchison	ORG
gujaf-216	380	9	m. m.	PERSON
gujaf-216	380	10	2005	DATE
gujaf-216	381	1	japan	GPE
gujaf-216	381	2	2003-04	DATE
gujaf-216	382	1	2	CARDINAL
gujaf-216	382	2	241	CARDINAL
gujaf-216	382	3	m. (	PERSON
gujaf-216	382	4	2008	DATE
gujaf-216	385	1	118(530	CARDINAL
gujaf-216	385	2	079	CARDINAL
gujaf-216	386	1	m. & midiliç	ORG
gujaf-216	386	2	m.	PERSON
gujaf-216	386	3	2021	CARDINAL
gujaf-216	387	1	daily	DATE
gujaf-216	387	2	97	CARDINAL
gujaf-216	387	3	461	CARDINAL
gujaf-216	387	4	j. e.	PERSON
gujaf-216	387	5	2012	DATE
gujaf-216	389	1	pb12-19	ORG
gujaf-216	389	2	peterson institute for international economics	ORG
gujaf-216	390	1	gbadebo	ORG
gujaf-216	390	2	a. d.	PERSON
gujaf-216	390	3	adekunle	PERSON
gujaf-216	390	4	a. o.	PERSON
gujaf-216	390	5	o. j. & olanipekun	ORG
gujaf-216	390	6	d. w.	PERSON
gujaf-216	390	7	2021	CARDINAL
gujaf-216	391	1	mpc meetings	ORG
gujaf-216	391	2	nigeria	GPE
gujaf-216	392	1	economics & finance	ORG
gujaf-216	392	2	9:1	CARDINAL
gujaf-216	392	3	a. d.	PERSON
gujaf-216	392	4	akande	GPE
gujaf-216	392	5	j. o. & adekunle	ORG
gujaf-216	392	6	a. o.	PERSON
gujaf-216	392	7	2022	CARDINAL
gujaf-216	395	1	j. & zhong	ORG
gujaf-216	395	2	2020	DATE
gujaf-216	396	1	australia	GPE
gujaf-216	397	1	https://ssrn.com/abstract=3356115 hoshikawa	PERSON
gujaf-216	397	2	t.	GPE
gujaf-216	397	3	2017	CARDINAL
gujaf-216	398	1	469	CARDINAL
gujaf-216	398	2	102	CARDINAL
gujaf-216	398	3	1997	DATE
gujaf-216	400	1	6	CARDINAL
gujaf-216	400	2	779–93	DATE
gujaf-216	401	1	hussain	GPE
gujaf-216	401	2	s. m. & ben-omrane	ORG
gujaf-216	401	3	w.	PERSON
gujaf-216	401	4	2020	DATE
gujaf-216	402	1	canadian	NORP
gujaf-216	404	1	38, 101450	DATE
gujaf-216	405	1	https://doi.org/10.1016/j.frl.2020.101450	ORG
gujaf-216	405	2	kalu	PERSON
gujaf-216	405	3	e. m.	PERSON
gujaf-216	405	4	o. e.	PERSON
gujaf-216	405	5	c. p.	PERSON
gujaf-216	405	6	2019	CARDINAL
gujaf-216	406	1	nigeria	GPE
gujaf-216	407	1	6	CARDINAL
gujaf-216	407	2	1	CARDINAL
gujaf-216	407	3	8	CARDINAL
gujaf-216	408	1	khuntia	GPE
gujaf-216	408	2	s.	PERSON
gujaf-216	408	3	j.k.	GPE
gujaf-216	408	4	g.s.	GPE
gujaf-216	408	5	2018	DATE
gujaf-216	409	1	india	GPE
gujaf-216	409	2	journal of http://dx.doi.org/10.2139/ssrn.642862	ORG
gujaf-216	410	1	4	CARDINAL
gujaf-216	410	2	1, april	DATE
gujaf-216	410	3	2023 273	CARDINAL
gujaf-216	410	4	asia-pacific business	LOC
gujaf-216	410	5	19	CARDINAL
gujaf-216	410	6	4	CARDINAL
gujaf-216	410	7	261–285	CARDINAL
gujaf-216	411	1	https://doi.org/10.1080/10599231.2018.1525249 kumar	PERSON
gujaf-216	411	2	s.	PERSON
gujaf-216	411	3	2015	DATE
gujaf-216	412	1	turn-of-month	DATE
gujaf-216	412	2	indian	NORP
gujaf-216	414	1	j. managerial finance	PERSON
gujaf-216	414	2	11	CARDINAL
gujaf-216	414	3	2	CARDINAL
gujaf-216	414	4	232–243	CARDINAL
gujaf-216	415	1	s.	GPE
gujaf-216	415	2	bekiros	GPE
gujaf-216	415	3	s. & salvi	ORG
gujaf-216	415	4	2018	DATE
gujaf-216	417	1	107	CARDINAL
gujaf-216	417	2	43–48	CARDINAL
gujaf-216	419	1	lucca	PERSON
gujaf-216	419	2	2015	DATE
gujaf-216	421	1	329371	DATE
gujaf-216	422	1	https://doi.org/10.1111/jofi.12196 mordi	PERSON
gujaf-216	422	2	2006	DATE
gujaf-216	423	1	nigeria	GPE
gujaf-216	424	1	nigeria	GPE
gujaf-216	425	1	cbn	ORG
gujaf-216	425	2	30(3	CARDINAL
gujaf-216	425	3	17	CARDINAL
gujaf-216	426	1	munigeria	ORG
gujaf-216	426	2	m. (1981	ORG
gujaf-216	428	1	george mason university	ORG
gujaf-216	429	1	p. k.	PERSON
gujaf-216	429	2	2015	DATE
gujaf-216	431	1	50	CARDINAL
gujaf-216	431	2	391–402	CARDINAL
gujaf-216	431	3	k., & sharma	ORG
gujaf-216	431	4	s. s.	PERSON
gujaf-216	431	5	2015	DATE
gujaf-216	433	1	39	CARDINAL
gujaf-216	433	2	45–53	CARDINAL
gujaf-216	434	1	wang	PERSON
gujaf-216	434	2	y. & su	ORG
gujaf-216	434	3	c.w.	PERSON
gujaf-216	434	4	2017	CARDINAL
gujaf-216	435	1	china foreign exchange	ORG
gujaf-216	436	1	483	CARDINAL
gujaf-216	436	2	219–226	DATE
gujaf-216	437	1	m. i.	PERSON
gujaf-216	437	2	2006	DATE
gujaf-216	438	1	nigeria	GPE
gujaf-216	439	1	cbn	ORG
gujaf-216	439	2	30(3	CARDINAL
gujaf-216	439	3	1-9	DATE
gujaf-216	440	1	f.	PERSON
gujaf-216	440	2	adeyeye	ORG
gujaf-216	440	3	seyingbo	PERSON
gujaf-216	440	4	s.	PERSON
gujaf-216	440	5	2017	CARDINAL
gujaf-216	441	1	nigeria	GPE
gujaf-216	441	2	nigerian journal of management sciences	ORG
gujaf-216	441	3	6(1	CARDINAL
gujaf-216	441	4	3	CARDINAL
gujaf-216	441	5	omojolaibi	PERSON
gujaf-216	441	6	j. a. & gbadebo	ORG
gujaf-216	441	7	a. d.	PERSON
gujaf-216	441	8	2014	DATE
gujaf-216	442	1	nigerian	NORP
gujaf-216	443	1	international journal of economics	ORG
gujaf-216	443	2	uk	GPE
gujaf-216	444	1	parra-polania	PERSON
gujaf-216	444	2	j. a.	PERSON
gujaf-216	444	3	jabba, a. & sarmiento	ORG
gujaf-216	444	4	m.	PERSON
gujaf-216	444	5	2022	CARDINAL
gujaf-216	445	1	colombian	NORP
gujaf-216	446	1	de economia 1194	PERSON
gujaf-216	448	1	4	CARDINAL
gujaf-216	448	2	1, april	DATE
gujaf-216	448	3	2023 274 ponomarenko	DATE
gujaf-216	448	4	a.	PERSON
gujaf-216	448	5	2019	DATE
gujaf-216	450	1	asian economics	ORG
gujaf-216	450	2	62	DATE
gujaf-216	450	3	1	CARDINAL
gujaf-216	452	1	pyo	PERSON
gujaf-216	452	2	s., & lee	ORG
gujaf-216	452	3	2020	DATE
gujaf-216	455	1	37	CARDINAL
gujaf-216	455	2	101386	DATE
gujaf-216	456	1	salisu, a. a. & vo.	ORG
gujaf-216	456	2	x.	PERSON
gujaf-216	456	3	2021	CARDINAL
gujaf-216	458	1	economics & finance	ORG
gujaf-216	458	2	74	DATE
gujaf-216	458	3	138	CARDINAL
gujaf-216	459	1	salisu	GPE
gujaf-216	459	2	a. a., &	PERSON
gujaf-216	459	3	a. i.	PERSON
gujaf-216	459	4	2016	DATE
gujaf-216	460	1	liu	PERSON
gujaf-216	460	2	2015	CARDINAL
gujaf-216	461	1	55	DATE
gujaf-216	461	2	305–314	CARDINAL
gujaf-216	462	1	tapia, m. & tokman	ORG
gujaf-216	462	2	a.	PERSON
gujaf-216	462	3	2004	DATE
gujaf-216	463	1	chilean	NORP
gujaf-216	464	1	economia	PERSON
gujaf-216	464	2	lacea	ORG
gujaf-216	464	3	4	CARDINAL
gujaf-216	465	1	ukeje	PERSON
gujaf-216	465	2	e. u.	PERSON
gujaf-216	465	3	2017	CARDINAL
gujaf-216	467	1	cbn	ORG
gujaf-216	467	2	41(1	CARDINAL
gujaf-216	467	3	https://doi.org/10.1016/j.frl.2019.101386	ORG