id	sid	eid	entity	type
gujaf-217	1	1	gusau journal of accounting	ORG
gujaf-217	1	2	4	CARDINAL
gujaf-217	1	3	1	CARDINAL
gujaf-217	1	4	april	DATE
gujaf-217	1	5	2023	CARDINAL
gujaf-217	1	6	2756-665x	CARDINAL
gujaf-217	1	7	social sciences	ORG
gujaf-217	1	8	federal university gusau	ORG
gujaf-217	1	9	zamfara state	GPE
gujaf-217	1	10	gusau journal of accounting	ORG
gujaf-217	1	11	4	CARDINAL
gujaf-217	1	12	1, april	DATE
gujaf-217	1	13	2023 ii	CARDINAL
gujaf-217	1	14	4	CARDINAL
gujaf-217	1	15	1 april	DATE
gujaf-217	1	16	2023	CARDINAL
gujaf-217	1	17	2756-665x	CARDINAL
gujaf-217	1	18	social sciences	ORG
gujaf-217	1	19	federal university gusau	ORG
gujaf-217	1	20	zamfara state	GPE
gujaf-217	2	1	ahmadu bello university press limited	ORG
gujaf-217	2	2	zaria kaduna	PERSON
gujaf-217	2	3	nigeria	GPE
gujaf-217	3	1	08065949711	CARDINAL
gujaf-217	3	2	069-879121	CARDINAL
gujaf-217	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-217	4	2	4	CARDINAL
gujaf-217	4	3	1, april	DATE
gujaf-217	4	4	2023	CARDINAL
gujaf-217	6	1	muhammad mustapha	PERSON
gujaf-217	6	2	ahmadu bello university	ORG
gujaf-217	6	3	zaria	PERSON
gujaf-217	6	4	kaduna state	GPE
gujaf-217	7	1	umar farouk	PERSON
gujaf-217	7	2	federal university gusau	ORG
gujaf-217	7	3	zamfara state	GPE
gujaf-217	8	1	modu kumshe department of accounting	ORG
gujaf-217	8	2	university of maiduguri	ORG
gujaf-217	8	3	borno	GPE
gujaf-217	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-217	9	2	paul university	ORG
gujaf-217	10	1	prof kabir tahir hamid	PERSON
gujaf-217	10	2	bayero university	ORG
gujaf-217	10	3	kano	ORG
gujaf-217	11	1	prof	PERSON
gujaf-217	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-217	12	2	university of jos	ORG
gujaf-217	13	1	clifford ofurum department of accounting	ORG
gujaf-217	13	2	university of portharcourt	ORG
gujaf-217	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-217	15	2	ahmadu bello university	ORG
gujaf-217	15	3	zaria	PERSON
gujaf-217	16	1	prof	PERSON
gujaf-217	17	1	yusuf	PERSON
gujaf-217	18	1	b. rahman	PERSON
gujaf-217	18	2	lagos state university	ORG
gujaf-217	20	1	suleiman a. s. aruwa gusau journal	PERSON
gujaf-217	20	2	4	CARDINAL
gujaf-217	20	3	1, april	DATE
gujaf-217	20	4	2023	CARDINAL
gujaf-217	20	5	nasarawa state university	ORG
gujaf-217	20	6	keffi	GPE
gujaf-217	22	1	muhammad junaidu	PERSON
gujaf-217	22	2	kurawa department of accounting	ORG
gujaf-217	22	3	university kano	ORG
gujaf-217	24	1	muhammad habibu sabari department	PERSON
gujaf-217	24	2	ahmadu bello university	ORG
gujaf-217	24	3	zaria	PERSON
gujaf-217	24	4	prof	PERSON
gujaf-217	25	1	okpanachi joshua department of accounting	ORG
gujaf-217	25	2	nigerian defence academy	ORG
gujaf-217	25	3	kaduna	GPE
gujaf-217	26	1	hassan ibrahim department	PERSON
gujaf-217	26	2	ibb university	ORG
gujaf-217	26	3	niger state	GPE
gujaf-217	27	1	prof	PERSON
gujaf-217	28	1	mary okwo department of accounting	ORG
gujaf-217	28	2	enugu state university of science and technology	ORG
gujaf-217	30	1	aminu isah department of accounting	ORG
gujaf-217	30	2	bayero university	ORG
gujaf-217	30	3	kano	ORG
gujaf-217	31	1	prof	PERSON
gujaf-217	32	1	ahmadu bello department of accounting	ORG
gujaf-217	32	2	ahmadu bello university	ORG
gujaf-217	32	3	zaria	PERSON
gujaf-217	33	1	prof	PERSON
gujaf-217	34	1	musa yelwa abubakar department	PERSON
gujaf-217	34	2	usmanu danfodiyo university	ORG
gujaf-217	34	3	sokoto state	ORG
gujaf-217	35	1	prof	ORG
gujaf-217	36	1	salisu abubakar department of accounting	ORG
gujaf-217	36	2	ahmadu bello university	ORG
gujaf-217	36	3	zaria	PERSON
gujaf-217	36	4	kaduna state	GPE
gujaf-217	37	1	isaq	PERSON
gujaf-217	37	2	samaila department of accounting	ORG
gujaf-217	37	3	bayero university	ORG
gujaf-217	38	1	fatima	PERSON
gujaf-217	38	2	university of maiduguri	ORG
gujaf-217	38	3	borno	GPE
gujaf-217	39	1	sunusi sa'ad	PERSON
gujaf-217	39	2	dutse	GPE
gujaf-217	39	3	jigawa state	GPE
gujaf-217	40	1	gusau journal of accounting	ORG
gujaf-217	40	2	4	CARDINAL
gujaf-217	40	3	1, april	DATE
gujaf-217	40	4	2023	CARDINAL
gujaf-217	40	5	nasiru a. ka’oje	PERSON
gujaf-217	40	6	usmanu danfodiyo university	ORG
gujaf-217	40	7	sokoto	PERSON
gujaf-217	41	1	aminu abdullahi department of accounting	ORG
gujaf-217	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-217	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-217	42	2	nigerian defence academy	ORG
gujaf-217	42	3	kaduna state	GPE
gujaf-217	43	1	dr.	PERSON
gujaf-217	43	2	saidu adamu department of accounting	ORG
gujaf-217	44	1	dr.	PERSON
gujaf-217	44	2	nasiru yunusa department	PERSON
gujaf-217	44	3	ahmadu bello university	ORG
gujaf-217	44	4	zaria	PERSON
gujaf-217	45	1	aisha	PERSON
gujaf-217	45	2	muhammad department	PERSON
gujaf-217	45	3	ahmadu bello university	ORG
gujaf-217	45	4	zaria	PERSON
gujaf-217	46	1	lawal muhammad	PERSON
gujaf-217	46	2	ahmadu bello university	ORG
gujaf-217	46	3	zaria	PERSON
gujaf-217	47	1	farouk	PERSON
gujaf-217	47	2	american university of nigeria	ORG
gujaf-217	47	3	yola	ORG
gujaf-217	48	1	bashir umar farouk	PERSON
gujaf-217	48	2	federal university gusau	ORG
gujaf-217	48	3	zamfara state	GPE
gujaf-217	49	1	dr emmanuel omokhuale department	PERSON
gujaf-217	49	2	federal university gusau	ORG
gujaf-217	50	1	state gusau journal of accounting	ORG
gujaf-217	50	2	4	CARDINAL
gujaf-217	50	3	1, april	DATE
gujaf-217	50	4	2023	CARDINAL
gujaf-217	51	1	kabiru isah	PERSON
gujaf-217	51	2	bayero university kano	ORG
gujaf-217	52	1	bashir	PERSON
gujaf-217	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-217	52	3	sokoto state	ORG
gujaf-217	54	1	muhammad tanko	PERSON
gujaf-217	54	2	kaduna state university	ORG
gujaf-217	54	3	kaduna	GPE
gujaf-217	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-217	55	2	sokoto state	ORG
gujaf-217	57	1	aliyu sulaiman kantudu	PERSON
gujaf-217	57	2	university kano	ORG
gujaf-217	58	1	usman muhammad adam	PERSON
gujaf-217	58	2	federal university gusau	ORG
gujaf-217	58	3	zamfara state	GPE
gujaf-217	59	1	gusau journal of accounting	ORG
gujaf-217	59	2	4	CARDINAL
gujaf-217	59	3	1, april	DATE
gujaf-217	59	4	2023	CARDINAL
gujaf-217	59	5	gusau journal of accounting	ORG
gujaf-217	60	1	two	CARDINAL
gujaf-217	60	2	april and october annually	DATE
gujaf-217	61	1	the department of accounting	ORG
gujaf-217	61	2	social sciences	ORG
gujaf-217	61	3	federal university gusau	ORG
gujaf-217	61	4	zamfara state	GPE
gujaf-217	61	5	nigeria	GPE
gujaf-217	61	6	islamic finance	ORG
gujaf-217	61	7	islamic	NORP
gujaf-217	62	1	english	LANGUAGE
gujaf-217	63	1	more than 15	CARDINAL
gujaf-217	63	2	a4	ORG
gujaf-217	63	3	1.5	CARDINAL
gujaf-217	63	4	12	CARDINAL
gujaf-217	64	1	25 percent	PERCENT
gujaf-217	65	1	5000	CARDINAL
gujaf-217	65	2	more than 250	CARDINAL
gujaf-217	65	3	four	CARDINAL
gujaf-217	66	1	apa 7th	PRODUCT
gujaf-217	67	1	4	CARDINAL
gujaf-217	67	2	1, april	DATE
gujaf-217	67	3	2023	CARDINAL
gujaf-217	71	1	fcmb	PERSON
gujaf-217	71	2	7278465011	DATE
gujaf-217	71	3	gusau journal of accounting	ORG
gujaf-217	71	4	federal university gusau	ORG
gujaf-217	71	5	zamfara state	GPE
gujaf-217	73	1	+2348069393824	DATE
gujaf-217	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-217	73	3	4	CARDINAL
gujaf-217	73	4	1, april	DATE
gujaf-217	73	5	2023	CARDINAL
gujaf-217	73	6	nigeria	GPE
gujaf-217	73	7	benjamin gwabin joseph	PERSON
gujaf-217	73	8	abdullahi phd	PERSON
gujaf-217	73	9	benjamin kumai gugong phd	PERSON
gujaf-217	73	10	1	CARDINAL
gujaf-217	73	11	nigeria	GPE
gujaf-217	73	12	abubakar umar 18	PERSON
gujaf-217	73	13	nigeria	GPE
gujaf-217	73	14	abdullahi ahmed phd	PERSON
gujaf-217	73	15	zakari usman	PERSON
gujaf-217	73	16	35	CARDINAL
gujaf-217	73	17	nigerian	NORP
gujaf-217	73	18	muhammed alhaji abubakar	PERSON
gujaf-217	73	19	nordin phd	PERSON
gujaf-217	73	20	abubakar hamisu	PERSON
gujaf-217	73	21	umar 54 board	ORG
gujaf-217	73	22	nigeria	GPE
gujaf-217	73	23	isah	PERSON
gujaf-217	73	24	phd	PERSON
gujaf-217	73	25	ahmed bello phd	PERSON
gujaf-217	74	1	75	CARDINAL
gujaf-217	74	2	nigeria shehu usman hassan	LOC
gujaf-217	74	3	bello sabo	PERSON
gujaf-217	74	4	ismai'l idris	PERSON
gujaf-217	74	5	idris ahmed aliyu	PERSON
gujaf-217	75	1	96	CARDINAL
gujaf-217	75	2	lafia nasarawa state	ORG
gujaf-217	75	3	nigeria	GPE
gujaf-217	75	4	ahmed mohammed yahaya	PERSON
gujaf-217	75	5	babatunde joseph kolawole	PERSON
gujaf-217	75	6	bello surajudeen oyeleke	ORG
gujaf-217	75	7	121	CARDINAL
gujaf-217	75	8	nigeria	GPE
gujaf-217	75	9	atanda	NORP
gujaf-217	75	10	mohamad ali abdul-hamid	PERSON
gujaf-217	75	11	salami suleiman	PERSON
gujaf-217	75	12	salam mudathir	PERSON
gujaf-217	75	13	135	CARDINAL
gujaf-217	75	14	4	CARDINAL
gujaf-217	75	15	1, april	DATE
gujaf-217	75	16	2023	CARDINAL
gujaf-217	75	17	nigeria	GPE
gujaf-217	75	18	151	CARDINAL
gujaf-217	75	19	sani abdulrahman bala	PERSON
gujaf-217	75	20	jamilu jibril	PERSON
gujaf-217	75	21	nigeria	GPE
gujaf-217	75	22	171	CARDINAL
gujaf-217	75	23	abdulrahman bala	PERSON
gujaf-217	75	24	umar salim ibrahim	PERSON
gujaf-217	75	25	samaila dannana risk committee	ORG
gujaf-217	75	26	nigeria	GPE
gujaf-217	75	27	najib abbas	PERSON
gujaf-217	75	28	kabiru isa	PERSON
gujaf-217	75	29	naja’atu bala 192	PERSON
gujaf-217	75	30	nigeria	GPE
gujaf-217	75	31	ahmad muhammad ahmad	PERSON
gujaf-217	75	32	lubabah mansur kwanbo	PERSON
gujaf-217	75	33	ph.d	NORP
gujaf-217	75	34	shehu usman hassan	PERSON
gujaf-217	75	35	ph.d	NORP
gujaf-217	76	1	musa suleiman umar	PERSON
gujaf-217	76	2	ph.d	NORP
gujaf-217	77	1	216	CARDINAL
gujaf-217	77	2	nigeria	GPE
gujaf-217	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-217	77	4	lawal mohammed	PERSON
gujaf-217	77	5	ph.d	NORP
gujaf-217	77	6	ahmed bello	PERSON
gujaf-217	77	7	ph.d	NORP
gujaf-217	78	1	umar farouk	PERSON
gujaf-217	78	2	237	CARDINAL
gujaf-217	78	3	nigerian	NORP
gujaf-217	78	4	daniel gbadebo	PERSON
gujaf-217	78	5	254	CARDINAL
gujaf-217	78	6	nigeria	GPE
gujaf-217	79	1	daniel gbadebo	PERSON
gujaf-217	79	2	275	CARDINAL
gujaf-217	79	3	gusau journal of accounting	ORG
gujaf-217	79	4	4	CARDINAL
gujaf-217	79	5	1, april	DATE
gujaf-217	79	6	2023 275	CARDINAL
gujaf-217	79	7	nigeria	GPE
gujaf-217	80	1	daniel gbadebo	PERSON
gujaf-217	80	2	department of accounting science walter sisulu university	ORG
gujaf-217	80	3	eastern cape	LOC
gujaf-217	80	4	south africa	GPE
gujaf-217	85	1	nigeria	GPE
gujaf-217	87	1	three	CARDINAL
gujaf-217	94	1	nigeria	GPE
gujaf-217	94	2	1	CARDINAL
gujaf-217	95	1	2020	DATE
gujaf-217	95	2	francis et al.	PERSON
gujaf-217	95	3	2003	DATE
gujaf-217	95	4	graham et al.	PERSON
gujaf-217	95	5	2005	DATE
gujaf-217	98	1	gusau journal of accounting	ORG
gujaf-217	99	1	4	CARDINAL
gujaf-217	99	2	1, april	DATE
gujaf-217	99	3	2023 276	CARDINAL
gujaf-217	100	1	pretorius & de-villiers	ORG
gujaf-217	100	2	2013	DATE
gujaf-217	101	1	2006	DATE
gujaf-217	102	1	enomoto & yamaguch	ORG
gujaf-217	102	2	2017	DATE
gujaf-217	102	3	gilliam et al.	PERSON
gujaf-217	102	4	2015	DATE
gujaf-217	105	1	burgstahler & dichev	ORG
gujaf-217	105	2	1997	DATE
gujaf-217	105	3	shuto, & iwasaki	ORG
gujaf-217	105	4	2015	DATE
gujaf-217	106	1	2000s	DATE
gujaf-217	106	2	worldcom	ORG
gujaf-217	106	3	enron	ORG
gujaf-217	106	4	2002	DATE
gujaf-217	107	1	us	GPE
gujaf-217	109	1	japanese	NORP
gujaf-217	109	2	2006	DATE
gujaf-217	109	3	japanese	NORP
gujaf-217	109	4	j-sox	PERSON
gujaf-217	109	5	enomoto & yamaguch	ORG
gujaf-217	109	6	2017	CARDINAL
gujaf-217	109	7	kerstein & rai	ORG
gujaf-217	109	8	2018	DATE
gujaf-217	110	1	standard (ifrs	ORG
gujaf-217	112	1	eu	ORG
gujaf-217	112	2	january 1, 2005	DATE
gujaf-217	113	1	about 65 percent	PERCENT
gujaf-217	113	2	2023a	DATE
gujaf-217	114	1	gusau journal of accounting	ORG
gujaf-217	114	2	4	CARDINAL
gujaf-217	114	3	1, april	DATE
gujaf-217	114	4	2023 277	CARDINAL
gujaf-217	114	5	consequence of ifrs on organisation	ORG
gujaf-217	114	6	kim et al.	PERSON
gujaf-217	114	7	2021	CARDINAL
gujaf-217	114	8	shruti & thenmozhi	ORG
gujaf-217	114	9	2023	CARDINAL
gujaf-217	115	1	isaboke & chen	ORG
gujaf-217	115	2	2019	DATE
gujaf-217	115	3	chimonaki & konstantinos	ORG
gujaf-217	115	4	2020	DATE
gujaf-217	115	5	al.	PERSON
gujaf-217	115	6	2022	CARDINAL
gujaf-217	116	1	gilliam	NORP
gujaf-217	116	2	heflin, & paterson	ORG
gujaf-217	116	3	2015	DATE
gujaf-217	116	4	enomoto & yamaguchi	ORG
gujaf-217	116	5	2017	DATE
gujaf-217	116	6	trimble	ORG
gujaf-217	116	7	2018	DATE
gujaf-217	116	8	2021	CARDINAL
gujaf-217	117	1	nigeria	GPE
gujaf-217	118	1	july 2010	DATE
gujaf-217	118	2	january 1, 2012	DATE
gujaf-217	118	3	2023b	DATE
gujaf-217	118	4	2023c	DATE
gujaf-217	119	1	nigeria	GPE
gujaf-217	119	2	2022	CARDINAL
gujaf-217	119	3	al.	PERSON
gujaf-217	119	4	2020	DATE
gujaf-217	119	5	madugba & ogbonnaya	ORG
gujaf-217	119	6	2017	CARDINAL
gujaf-217	119	7	al.	PERSON
gujaf-217	119	8	2017	DATE
gujaf-217	120	1	nigeria	GPE
gujaf-217	126	1	section 2,	LAW
gujaf-217	126	2	3	DATE
gujaf-217	126	3	4	DATE
gujaf-217	126	4	5	DATE
gujaf-217	127	1	2	CARDINAL
gujaf-217	128	1	beatty et al.	ORG
gujaf-217	128	2	2002	DATE
gujaf-217	128	3	1995	DATE
gujaf-217	129	1	donelson et al.	ORG
gujaf-217	129	2	2013	DATE
gujaf-217	129	3	koh et al.	PERSON
gujaf-217	129	4	2008	DATE
gujaf-217	130	1	durtschi & easton	ORG
gujaf-217	130	2	2005	DATE
gujaf-217	131	1	#	CARDINAL
gujaf-217	132	1	gusau journal of accounting	ORG
gujaf-217	132	2	4	CARDINAL
gujaf-217	132	3	1, april	DATE
gujaf-217	132	4	2023	CARDINAL
gujaf-217	132	5	2009	DATE
gujaf-217	133	1	two	CARDINAL
gujaf-217	133	2	enomoto & yamaguchi	ORG
gujaf-217	133	3	201	CARDINAL
gujaf-217	133	4	pududu & de-villiers	ORG
gujaf-217	133	5	2016	CARDINAL
gujaf-217	133	6	preceding-year	DATE
gujaf-217	133	7	donelson et al.	ORG
gujaf-217	133	8	2013	DATE
gujaf-217	133	9	enomoto & yamaguchi	ORG
gujaf-217	133	10	2017	DATE
gujaf-217	134	1	koh et al	PERSON
gujaf-217	135	1	2008	DATE
gujaf-217	135	2	1987q1	CARDINAL
gujaf-217	136	1	cohen	PERSON
gujaf-217	136	2	2009	DATE
gujaf-217	136	3	u.s.	GPE
gujaf-217	136	4	between 1996 and 2004	DATE
gujaf-217	136	5	2006q4	CARDINAL
gujaf-217	136	6	1994q1	CARDINAL
gujaf-217	136	7	2001q2	CARDINAL
gujaf-217	137	1	donelson et al	PERSON
gujaf-217	138	1	2013	DATE
gujaf-217	140	1	2019	DATE
gujaf-217	140	2	2010	DATE
gujaf-217	140	3	enomoto & yamaguchi	ORG
gujaf-217	140	4	2017	DATE
gujaf-217	140	5	gilliam et al.	PERSON
gujaf-217	140	6	2015	DATE
gujaf-217	140	7	lobo & zhou	ORG
gujaf-217	140	8	2006	DATE
gujaf-217	140	9	2021	CARDINAL
gujaf-217	140	10	shuto & iwasa	ORG
gujaf-217	140	11	2015	DATE
gujaf-217	140	12	trimble	ORG
gujaf-217	140	13	2018	DATE
gujaf-217	141	1	lobo	PERSON
gujaf-217	141	2	zhou	PERSON
gujaf-217	141	3	2006	DATE
gujaf-217	141	4	caylor	PERSON
gujaf-217	141	5	2010	DATE
gujaf-217	142	1	iwasak	PERSON
gujaf-217	142	2	2015	DATE
gujaf-217	142	3	gilliam et al	PERSON
gujaf-217	143	1	2015	CARDINAL
gujaf-217	144	1	gilliam et al	PERSON
gujaf-217	145	1	2015	DATE
gujaf-217	145	2	zero	CARDINAL
gujaf-217	146	1	zero	CARDINAL
gujaf-217	147	1	a year before 2002	DATE
gujaf-217	147	2	any other years	DATE
gujaf-217	148	1	shuto	PERSON
gujaf-217	148	2	iwasak	PERSON
gujaf-217	148	3	2015	CARDINAL
gujaf-217	148	4	zero	CARDINAL
gujaf-217	148	5	japanese	NORP
gujaf-217	150	1	gusau journal of accounting	ORG
gujaf-217	150	2	4	CARDINAL
gujaf-217	150	3	1, april	DATE
gujaf-217	150	4	2023 279	CARDINAL
gujaf-217	152	1	trimble	ORG
gujaf-217	152	2	2018	DATE
gujaf-217	155	1	2019	DATE
gujaf-217	155	2	36%	PERCENT
gujaf-217	157	1	piosik	PERSON
gujaf-217	157	2	2021	CARDINAL
gujaf-217	157	3	ifrs 15	DATE
gujaf-217	157	4	the fourth quarter	DATE
gujaf-217	159	1	2022	CARDINAL
gujaf-217	160	1	lobo & zhou	ORG
gujaf-217	160	2	2006	DATE
gujaf-217	160	3	cohen et al.	PERSON
gujaf-217	160	4	2008	DATE
gujaf-217	160	5	2010	DATE
gujaf-217	160	6	gilliam et al.	PERSON
gujaf-217	160	7	2015	DATE
gujaf-217	160	8	shuto & iwasak	ORG
gujaf-217	160	9	2015	DATE
gujaf-217	160	10	trimble	ORG
gujaf-217	160	11	2018	DATE
gujaf-217	160	12	2021	CARDINAL
gujaf-217	161	1	lobo	PERSON
gujaf-217	161	2	zhou	PERSON
gujaf-217	161	3	2006	DATE
gujaf-217	161	4	sec	ORG
gujaf-217	162	1	the first two years	DATE
gujaf-217	162	2	fourth	ORDINAL
gujaf-217	163	1	cohen et al	PERSON
gujaf-217	164	1	2008	DATE
gujaf-217	164	2	caylor	PERSON
gujaf-217	164	3	2010	DATE
gujaf-217	165	1	gilliam et al	PERSON
gujaf-217	166	1	2015	DATE
gujaf-217	166	2	zero	CARDINAL
gujaf-217	167	1	iwasak	PERSON
gujaf-217	167	2	2015	CARDINAL
gujaf-217	167	3	zero	CARDINAL
gujaf-217	167	4	japanese	NORP
gujaf-217	168	1	trimble	ORG
gujaf-217	168	2	2018	DATE
gujaf-217	169	1	piosik	PERSON
gujaf-217	169	2	2021	CARDINAL
gujaf-217	169	3	ifrs 15	DATE
gujaf-217	169	4	the fourth quarter	DATE
gujaf-217	173	1	#	CARDINAL
gujaf-217	174	1	gusau journal of accounting	ORG
gujaf-217	174	2	4	CARDINAL
gujaf-217	174	3	1, april	DATE
gujaf-217	174	4	2023 280	CARDINAL
gujaf-217	174	5	ugrin	ORG
gujaf-217	174	6	2017	DATE
gujaf-217	174	7	2019	DATE
gujaf-217	176	1	2022	CARDINAL
gujaf-217	179	1	gilliam et al	PERSON
gujaf-217	180	1	2015	DATE
gujaf-217	180	2	nigerian	NORP
gujaf-217	180	3	u.s.	GPE
gujaf-217	180	4	lobo & zhou	ORG
gujaf-217	180	5	2006	DATE
gujaf-217	180	6	caylo	ORG
gujaf-217	180	7	2010	DATE
gujaf-217	180	8	gilliam et al.	PERSON
gujaf-217	180	9	2015	DATE
gujaf-217	181	1	nigeria	GPE
gujaf-217	181	2	bin	PERSON
gujaf-217	182	1	zero	CARDINAL
gujaf-217	182	2	enomoto & yamaguchi	ORG
gujaf-217	182	3	2017	DATE
gujaf-217	183	1	1	CARDINAL
gujaf-217	183	2	2	CARDINAL
gujaf-217	183	3	us	GPE
gujaf-217	184	1	zero	CARDINAL
gujaf-217	185	1	bin	PERSON
gujaf-217	185	2	bin-width	PERSON
gujaf-217	186	1	mcnichols	ORG
gujaf-217	186	2	2002	DATE
gujaf-217	186	3	bin-width	PERSON
gujaf-217	187	1	scott	PERSON
gujaf-217	187	2	2009	DATE
gujaf-217	187	3	2𝑄𝐼𝑅(𝑋𝑖	CARDINAL
gujaf-217	188	1	4	CARDINAL
gujaf-217	188	2	1, april	DATE
gujaf-217	188	3	2023 281	CARDINAL
gujaf-217	188	4	1	CARDINAL
gujaf-217	188	5	𝑄𝐼𝑅	ORG
gujaf-217	188	6	𝑄1(lower	PERSON
gujaf-217	188	7	firm-year	DATE
gujaf-217	189	1	one	CARDINAL
gujaf-217	190	1	1a	CARDINAL
gujaf-217	190	2	1b	CARDINAL
gujaf-217	190	3	1a	CARDINAL
gujaf-217	191	1	1b	CARDINAL
gujaf-217	192	1	1997	DATE
gujaf-217	192	2	zero	CARDINAL
gujaf-217	197	1	𝐸𝑀	ORG
gujaf-217	197	2	zero	CARDINAL
gujaf-217	198	1	𝑆𝐷𝑖⁄	ORG
gujaf-217	198	2	1	CARDINAL
gujaf-217	200	1	firm-years	DATE
gujaf-217	200	2	𝐴𝑄𝑗−1/𝑁	ORG
gujaf-217	201	1	gusau journal of accounting	ORG
gujaf-217	201	2	4	CARDINAL
gujaf-217	201	3	1, april	DATE
gujaf-217	201	4	2023 282	CARDINAL
gujaf-217	201	5	1999	DATE
gujaf-217	202	1	zero	CARDINAL
gujaf-217	202	2	zero	CARDINAL
gujaf-217	202	3	burgstahler & eames	ORG
gujaf-217	202	4	2006	DATE
gujaf-217	205	1	2	CARDINAL
gujaf-217	205	2	[𝛥𝑝𝑗 = 𝑝𝑗 − 𝑝𝑗−1	PERSON
gujaf-217	206	1	e(𝛥𝑝−𝑖	PERSON
gujaf-217	206	2	𝛥𝑝	GPE
gujaf-217	206	3	𝑆𝐷(𝛥𝑝−𝑖	ORG
gujaf-217	206	4	𝛥𝑝	PERSON
gujaf-217	206	5	𝛥𝑝𝑖.	CARDINAL
gujaf-217	206	6	roychowdhury	ORG
gujaf-217	206	7	2006	DATE
gujaf-217	206	8	shuto & iwasaki	ORG
gujaf-217	206	9	2015	DATE
gujaf-217	208	1	dechow & dichev	ORG
gujaf-217	208	2	2002	DATE
gujaf-217	209	1	basu	PERSON
gujaf-217	209	2	2019	DATE
gujaf-217	210	1	1997	DATE
gujaf-217	211	1	two	CARDINAL
gujaf-217	212	1	byzalov	ORG
gujaf-217	212	2	basu	PERSON
gujaf-217	212	3	2019	DATE
gujaf-217	216	1	gusau journal of accounting	ORG
gujaf-217	216	2	4	CARDINAL
gujaf-217	216	3	1, april	DATE
gujaf-217	216	4	2023	CARDINAL
gujaf-217	216	5	283	CARDINAL
gujaf-217	216	6	monte carlo simulation	ORG
gujaf-217	216	7	takeuchi	PERSON
gujaf-217	216	8	2004	DATE
gujaf-217	216	9	monte carlo simulation	ORG
gujaf-217	217	1	takeuchi	PERSON
gujaf-217	217	2	2004	DATE
gujaf-217	217	3	1	CARDINAL
gujaf-217	217	4	𝐹.	GPE
gujaf-217	217	5	2	CARDINAL
gujaf-217	217	6	𝑌𝑗	ORG
gujaf-217	217	7	∑ 𝑙𝑛 𝑖=1	PERSON
gujaf-217	217	8	1	CARDINAL
gujaf-217	220	1	𝑌𝑗	PERSON
gujaf-217	220	2	−	PERSON
gujaf-217	221	1	2⁄	CARDINAL
gujaf-217	222	1	1997	DATE
gujaf-217	222	2	3	CARDINAL
gujaf-217	222	3	𝑌𝑗/𝑛	CARDINAL
gujaf-217	222	4	4	CARDINAL
gujaf-217	222	5	2⁄	CARDINAL
gujaf-217	222	6	1 𝑛	CARDINAL
gujaf-217	222	7	+ 1 4𝑛	DATE
gujaf-217	222	8	5	CARDINAL
gujaf-217	223	1	takeuchi	PERSON
gujaf-217	223	2	2004	DATE
gujaf-217	223	3	three	CARDINAL
gujaf-217	223	4	bin-width	PERSON
gujaf-217	224	1	0.10σ	DATE
gujaf-217	224	2	σ	ORG
gujaf-217	225	1	monte carlo	PERSON
gujaf-217	227	1	3	CARDINAL
gujaf-217	227	2	2001–2021	CARDINAL
gujaf-217	227	3	the nigerian exchange	ORG
gujaf-217	228	1	2001	DATE
gujaf-217	228	2	2001–2011	CARDINAL
gujaf-217	229	1	2012	DATE
gujaf-217	229	2	2021	DATE
gujaf-217	229	3	the gusau journal of accounting	ORG
gujaf-217	229	4	4	CARDINAL
gujaf-217	229	5	1, april	DATE
gujaf-217	229	6	2023 284	CARDINAL
gujaf-217	230	1	shuto & iwasa	ORG
gujaf-217	230	2	2015	DATE
gujaf-217	230	3	enomoto & yamaguchi	ORG
gujaf-217	230	4	2017	DATE
gujaf-217	230	5	2016	DATE
gujaf-217	231	1	1	CARDINAL
gujaf-217	231	2	#firms	MONEY
gujaf-217	231	3	10 200 6.41%	PERCENT
gujaf-217	231	4	5	CARDINAL
gujaf-217	231	5	3.21%	PERCENT
gujaf-217	231	6	8 160 5.13%	PERCENT
gujaf-217	231	7	21	CARDINAL
gujaf-217	231	8	13.46%	PERCENT
gujaf-217	231	9	45	CARDINAL
gujaf-217	231	10	28.85%	PERCENT
gujaf-217	231	11	7 140 4.49%	PERCENT
gujaf-217	231	12	11 220 7.05%	PERCENT
gujaf-217	231	13	16 320 10.26%	PERCENT
gujaf-217	231	14	5	CARDINAL
gujaf-217	231	15	3.21%	PERCENT
gujaf-217	231	16	9	CARDINAL
gujaf-217	231	17	180 5.77%	PERCENT
gujaf-217	231	18	19 380 12.18%	PERCENT
gujaf-217	231	19	156	CARDINAL
gujaf-217	231	20	100.00%	PERCENT
gujaf-217	232	1	firm-year	DATE
gujaf-217	236	1	29%	PERCENT
gujaf-217	236	2	71%	PERCENT
gujaf-217	236	3	1,560	CARDINAL
gujaf-217	238	1	156	CARDINAL
gujaf-217	238	2	3,120	CARDINAL
gujaf-217	238	3	2,964	CARDINAL
gujaf-217	238	4	current year	DATE
gujaf-217	238	5	the preceding year	DATE
gujaf-217	238	6	1	CARDINAL
gujaf-217	239	1	about 29%	PERCENT
gujaf-217	241	1	gbadebo et al.	PERSON
gujaf-217	241	2	2022	CARDINAL
gujaf-217	243	1	4	CARDINAL
gujaf-217	243	2	1, april	DATE
gujaf-217	243	3	2023 285	CARDINAL
gujaf-217	243	4	2022	CARDINAL
gujaf-217	243	5	kent & routledge	ORG
gujaf-217	243	6	2015	DATE
gujaf-217	244	1	durtschi & easton	ORG
gujaf-217	244	2	2009	DATE
gujaf-217	244	3	donelson et al.	ORG
gujaf-217	244	4	2013	DATE
gujaf-217	244	5	kent & routledge	ORG
gujaf-217	244	6	2015	DATE
gujaf-217	244	7	gbadebo et al.	PERSON
gujaf-217	244	8	2022	CARDINAL
gujaf-217	244	9	6	CARDINAL
gujaf-217	245	1	6	CARDINAL
gujaf-217	245	2	current year	DATE
gujaf-217	247	1	∗	CARDINAL
gujaf-217	247	2	7	CARDINAL
gujaf-217	247	3	6	CARDINAL
gujaf-217	247	4	7	CARDINAL
gujaf-217	248	1	∗	CARDINAL
gujaf-217	248	2	∗ metrics1	ORG
gujaf-217	249	1	the first (1st	DATE
gujaf-217	249	2	99th	ORDINAL
gujaf-217	250	1	zeros	CARDINAL
gujaf-217	251	1	zero	CARDINAL
gujaf-217	255	1	kolmogorov-smirnov	ORG
gujaf-217	255	2	ks	GPE
gujaf-217	256	1	kolmogorov-smirnov	ORG
gujaf-217	256	2	ks	GPE
gujaf-217	257	1	two	CARDINAL
gujaf-217	257	2	two	CARDINAL
gujaf-217	257	3	1	CARDINAL
gujaf-217	257	4	1	CARDINAL
gujaf-217	258	1	4	CARDINAL
gujaf-217	258	2	1, april	DATE
gujaf-217	258	3	2023 286	CARDINAL
gujaf-217	259	1	1 𝑛 ∑	CARDINAL
gujaf-217	259	2	𝑖=1	GPE
gujaf-217	259	3	𝐹0(𝑥𝑗	PERSON
gujaf-217	259	4	ks	GPE
gujaf-217	259	5	𝐻0	PRODUCT
gujaf-217	259	6	𝐻1	ORG
gujaf-217	259	7	𝐻0	PRODUCT
gujaf-217	259	8	𝐻1	ORG
gujaf-217	259	9	𝐻0	CARDINAL
gujaf-217	261	1	≠	PERSON
gujaf-217	261	2	9	CARDINAL
gujaf-217	261	3	𝐷0	CARDINAL
gujaf-217	263	1	10	CARDINAL
gujaf-217	264	1	1	CARDINAL
gujaf-217	264	2	2	DATE
gujaf-217	264	3	𝑋1	FAC
gujaf-217	264	4	1	CARDINAL
gujaf-217	264	5	2	DATE
gujaf-217	266	1	𝑋1	PRODUCT
gujaf-217	266	2	𝑋2	DATE
gujaf-217	268	1	𝐷0	ORG
gujaf-217	268	2	𝐻1	ORG
gujaf-217	269	1	1 + ∑	QUANTITY
gujaf-217	269	2	𝐷0	CARDINAL
gujaf-217	269	3	+ 1⁄	DATE
gujaf-217	269	4	11	CARDINAL
gujaf-217	269	5	2	CARDINAL
gujaf-217	269	6	two	CARDINAL
gujaf-217	269	7	4	CARDINAL
gujaf-217	270	1	2	CARDINAL
gujaf-217	270	2	annual	DATE
gujaf-217	271	1	2002-2021	DATE
gujaf-217	271	2	0.067	CARDINAL
gujaf-217	271	3	0.075	CARDINAL
gujaf-217	271	4	0.001	CARDINAL
gujaf-217	271	5	0.002	CARDINAL
gujaf-217	272	1	0.145	CARDINAL
gujaf-217	272	2	0.172	CARDINAL
gujaf-217	273	1	0.057	CARDINAL
gujaf-217	273	2	0.144	CARDINAL
gujaf-217	273	3	0.003	CARDINAL
gujaf-217	273	4	0.003	CARDINAL
gujaf-217	273	5	0.172	CARDINAL
gujaf-217	274	1	gusau journal of accounting	ORG
gujaf-217	274	2	4	CARDINAL
gujaf-217	274	3	1, april	DATE
gujaf-217	274	4	2023 287	DATE
gujaf-217	274	5	0.076	CARDINAL
gujaf-217	274	6	0.148	CARDINAL
gujaf-217	275	1	0.001	CARDINAL
gujaf-217	275	2	0.005	CARDINAL
gujaf-217	276	1	4.688	CARDINAL
gujaf-217	276	2	3.245	CARDINAL
gujaf-217	277	1	2	CARDINAL
gujaf-217	277	2	2002-2021	DATE
gujaf-217	277	3	2002-2011	DATE
gujaf-217	277	4	post-ifrs	EVENT
gujaf-217	277	5	2021	CARDINAL
gujaf-217	277	6	n 3120 2964 1560 1560 1560 1404 𝑚𝑖𝑛 -0.669 -0.876 -0.669 -0.876 -0.659 -0.831	PRODUCT
gujaf-217	277	7	1 0.011	CARDINAL
gujaf-217	277	8	0.011	CARDINAL
gujaf-217	277	9	0.010	CARDINAL
gujaf-217	277	10	0.075 0.002	CARDINAL
gujaf-217	277	11	0.003	CARDINAL
gujaf-217	277	12	3 0.130 0.059	TIME
gujaf-217	277	13	0.669	CARDINAL
gujaf-217	277	14	0.648	MONEY
gujaf-217	277	15	0.067	CARDINAL
gujaf-217	277	16	0.001	MONEY
gujaf-217	277	17	0.003	CARDINAL
gujaf-217	278	1	0.173	CARDINAL
gujaf-217	278	2	4.978	CARDINAL
gujaf-217	278	3	2	CARDINAL
gujaf-217	279	1	3,𝑚𝑎𝑥	CARDINAL
gujaf-217	279	2	𝜎	ORG
gujaf-217	279	3	𝜇𝑠𝑘𝑒𝑤	GPE
gujaf-217	280	1	firm-years	DATE
gujaf-217	280	2	1st	ORDINAL
gujaf-217	280	3	2nd	ORDINAL
gujaf-217	280	4	3rd	ORDINAL
gujaf-217	281	1	2023	CARDINAL
gujaf-217	281	2	2a	CARDINAL
gujaf-217	281	3	2b	CARDINAL
gujaf-217	281	4	3a	CARDINAL
gujaf-217	281	5	3b	CARDINAL
gujaf-217	281	6	4a	CARDINAL
gujaf-217	281	7	post-ifrs	ORG
gujaf-217	281	8	4b	CARDINAL
gujaf-217	282	1	bin-width	PERSON
gujaf-217	282	2	scott	ORG
gujaf-217	282	3	2009	DATE
gujaf-217	283	1	0.0118 percent	PERCENT
gujaf-217	283	2	0.0175	CARDINAL
gujaf-217	284	1	4	CARDINAL
gujaf-217	284	2	1, april	DATE
gujaf-217	284	3	2023	CARDINAL
gujaf-217	284	4	288	PRODUCT
gujaf-217	285	1	2a	CARDINAL
gujaf-217	285	2	zero	CARDINAL
gujaf-217	286	1	2b	CARDINAL
gujaf-217	287	1	over zero	CARDINAL
gujaf-217	288	1	zero	CARDINAL
gujaf-217	288	2	kent & routledge	ORG
gujaf-217	288	3	2015	DATE
gujaf-217	290	1	zero	CARDINAL
gujaf-217	291	1	3a	CARDINAL
gujaf-217	291	2	3b	CARDINAL
gujaf-217	293	1	3a	CARDINAL
gujaf-217	293	2	zero	CARDINAL
gujaf-217	293	3	zero	CARDINAL
gujaf-217	293	4	0.0118	CARDINAL
gujaf-217	294	1	3b	CARDINAL
gujaf-217	294	2	zero	CARDINAL
gujaf-217	294	3	zero	CARDINAL
gujaf-217	294	4	0.0175	CARDINAL
gujaf-217	295	1	enomoto & yamaguchi	ORG
gujaf-217	295	2	2017	DATE
gujaf-217	296	1	2a	CARDINAL
gujaf-217	296	2	2b	CARDINAL
gujaf-217	296	3	4	CARDINAL
gujaf-217	296	4	1, april	DATE
gujaf-217	296	5	2023 289	CARDINAL
gujaf-217	296	6	3a	CARDINAL
gujaf-217	296	7	3b	CARDINAL
gujaf-217	296	8	4a	CARDINAL
gujaf-217	296	9	4b	CARDINAL
gujaf-217	296	10	2023	CARDINAL
gujaf-217	296	11	2022	CARDINAL
gujaf-217	297	1	3	CARDINAL
gujaf-217	298	1	3a	CARDINAL
gujaf-217	298	2	3b	CARDINAL
gujaf-217	298	3	4a	CARDINAL
gujaf-217	298	4	4b	CARDINAL
gujaf-217	299	1	311	CARDINAL
gujaf-217	299	2	1,249	CARDINAL
gujaf-217	299	3	289	CARDINAL
gujaf-217	299	4	1,271	CARDINAL
gujaf-217	300	1	673	CARDINAL
gujaf-217	300	2	809	CARDINAL
gujaf-217	300	3	gusau journal of accounting	ORG
gujaf-217	300	4	4	CARDINAL
gujaf-217	300	5	1, april	DATE
gujaf-217	300	6	2023 290	DATE
gujaf-217	300	7	769	CARDINAL
gujaf-217	300	8	713	CARDINAL
gujaf-217	302	1	zero	CARDINAL
gujaf-217	302	2	zero	CARDINAL
gujaf-217	302	3	3.161	CARDINAL
gujaf-217	304	1	zero	CARDINAL
gujaf-217	304	2	zero	CARDINAL
gujaf-217	304	3	6.861	CARDINAL
gujaf-217	305	1	zero	CARDINAL
gujaf-217	305	2	6.861	CARDINAL
gujaf-217	305	3	3.161	CARDINAL
gujaf-217	305	4	nigeria	GPE
gujaf-217	306	1	first	ORDINAL
gujaf-217	307	1	1.805	CARDINAL
gujaf-217	309	1	1.449	CARDINAL
gujaf-217	310	1	zero	CARDINAL
gujaf-217	310	2	1.449	CARDINAL
gujaf-217	310	3	1.805	CARDINAL
gujaf-217	313	1	gusau journal of accounting	ORG
gujaf-217	313	2	4	CARDINAL
gujaf-217	313	3	1, april	DATE
gujaf-217	313	4	2023 291	CARDINAL
gujaf-217	313	5	3	CARDINAL
gujaf-217	313	6	pre-ifrs	ORG
gujaf-217	313	7	post-ifrs	ORG
gujaf-217	314	1	3.161	CARDINAL
gujaf-217	314	2	6.861	CARDINAL
gujaf-217	315	1	1.805	CARDINAL
gujaf-217	315	2	1.449	CARDINAL
gujaf-217	315	3	1%	PERCENT
gujaf-217	315	4	5%	PERCENT
gujaf-217	316	1	postifrs	PERSON
gujaf-217	317	1	2	CARDINAL
gujaf-217	318	1	one	CARDINAL
gujaf-217	318	2	kolmogorov-smirnov	ORG
gujaf-217	318	3	ks	GPE
gujaf-217	319	1	4	CARDINAL
gujaf-217	320	1	4	CARDINAL
gujaf-217	320	2	welch	PERSON
gujaf-217	320	3	0.028	CARDINAL
gujaf-217	320	4	0.002	CARDINAL
gujaf-217	321	1	-1.29	PERSON
gujaf-217	321	2	0.376	CARDINAL
gujaf-217	321	3	0.001	CARDINAL
gujaf-217	321	4	2	CARDINAL
gujaf-217	321	5	one	CARDINAL
gujaf-217	321	6	kolmogorov-smirnov	ORG
gujaf-217	321	7	ks	GPE
gujaf-217	322	1	1%	PERCENT
gujaf-217	322	2	5%	PERCENT
gujaf-217	324	1	0.376	CARDINAL
gujaf-217	325	1	the gusau journal of accounting	ORG
gujaf-217	325	2	4	CARDINAL
gujaf-217	325	3	1, april	DATE
gujaf-217	325	4	2023 292	QUANTITY
gujaf-217	325	5	0.002	CARDINAL
gujaf-217	325	6	0.05	CARDINAL
gujaf-217	325	7	two	CARDINAL
gujaf-217	326	1	two	CARDINAL
gujaf-217	327	1	zero	CARDINAL
gujaf-217	335	1	chowdhury et al.	PERSON
gujaf-217	335	2	2018	DATE
gujaf-217	336	1	5	CARDINAL
gujaf-217	339	1	gusau journal of accounting	ORG
gujaf-217	339	2	4	CARDINAL
gujaf-217	339	3	1, april	DATE
gujaf-217	339	4	2023 293	CARDINAL
gujaf-217	341	1	nigeria	GPE
gujaf-217	350	1	brown & higgins	ORG
gujaf-217	350	2	2005	DATE
gujaf-217	352	1	w. m.	PERSON
gujaf-217	352	2	gbadebo	ORG
gujaf-217	352	3	a. d.	PERSON
gujaf-217	352	4	adekunle	PERSON
gujaf-217	352	5	a. o., & akande	PERSON
gujaf-217	352	6	j. o.	PERSON
gujaf-217	352	7	2022	CARDINAL
gujaf-217	353	1	nigeria	GPE
gujaf-217	354	1	asian	NORP
gujaf-217	354	2	1041–1073	CARDINAL
gujaf-217	355	1	e. & cohen	ORG
gujaf-217	355	2	d. a.	PERSON
gujaf-217	355	3	2008	DATE
gujaf-217	357	1	journal of accounting	ORG
gujaf-217	358	1	ssrn	PERSON
gujaf-217	358	2	https://ssrn.com/abstract=1329162 bird, a.	ORG
gujaf-217	358	3	karolyi	GPE
gujaf-217	358	4	s. a. & ruchti	ORG
gujaf-217	358	5	2019	DATE
gujaf-217	360	1	journal of accounting & economics	ORG
gujaf-217	361	1	http://dx.doi.org/10.2139/ssrn.2748220 brown	PERSON
gujaf-217	361	2	l. d. & higgins	ORG
gujaf-217	361	3	h. n.	PERSON
gujaf-217	361	4	2005	DATE
gujaf-217	363	1	24(5	CARDINAL
gujaf-217	364	1	d. &	ORG
gujaf-217	364	2	i. (1997.	ORG
gujaf-217	367	1	accounting & economics	ORG
gujaf-217	367	2	24	DATE
gujaf-217	367	3	99–126	DATE
gujaf-217	368	1	d., & eames	ORG
gujaf-217	368	2	m. (	PERSON
gujaf-217	368	3	2006	DATE
gujaf-217	369	1	zero	CARDINAL
gujaf-217	370	1	4	CARDINAL
gujaf-217	370	2	1, april	DATE
gujaf-217	370	3	2023 294	CARDINAL
gujaf-217	370	4	33(5	CARDINAL
gujaf-217	370	5	6	CARDINAL
gujaf-217	370	6	633–652	CARDINAL
gujaf-217	371	1	d. & basu	ORG
gujaf-217	371	2	s.	PERSON
gujaf-217	371	3	2019	DATE
gujaf-217	373	1	journal of accounting & economics	ORG
gujaf-217	374	1	j.	PERSON
gujaf-217	374	2	rezaee, a. & chemama	ORG
gujaf-217	374	3	r. b.	PERSON
gujaf-217	374	4	2020	DATE
gujaf-217	375	1	europe	LOC
gujaf-217	377	1	m. l.	PERSON
gujaf-217	377	2	2010	DATE
gujaf-217	379	1	29(1	CARDINAL
gujaf-217	379	2	82	CARDINAL
gujaf-217	379	3	https://doi.org/10.1016/j.jaccpubpol.2009.10.008 chimonaki	ORG
gujaf-217	379	4	c. & konstantinos	ORG
gujaf-217	379	5	v. k.	PERSON
gujaf-217	379	6	2020	DATE
gujaf-217	380	1	greece	GPE
gujaf-217	381	1	portsmouth business school, university of portsmouth	ORG
gujaf-217	381	2	uk	GPE
gujaf-217	382	1	http://dx.doi.org/10.1504/ijferm.2019.101302 cho	PERSON
gujaf-217	382	2	m., kim	PERSON
gujaf-217	382	3	s.	PERSON
gujaf-217	382	4	kim	PERSON
gujaf-217	382	5	lee	PERSON
gujaf-217	382	6	b. b. & lee	ORG
gujaf-217	382	7	w.	PERSON
gujaf-217	382	8	2021	CARDINAL
gujaf-217	383	1	korea	GPE
gujaf-217	384	1	58	CARDINAL
gujaf-217	384	2	101494	DATE
gujaf-217	385	1	https://doi.org/10.1016/j.ribaf.2021.101494 coates	PERSON
gujaf-217	385	2	j. c. & srinivasan	ORG
gujaf-217	385	3	s.	GPE
gujaf-217	385	4	2014	DATE
gujaf-217	386	1	ten years	DATE
gujaf-217	387	1	harvard law and economics	ORG
gujaf-217	387	2	758	CARDINAL
gujaf-217	388	1	http://dx.doi.org/10.2139/ssrn.2343108 cohen	PERSON
gujaf-217	388	2	j. r. & hayes	ORG
gujaf-217	388	3	c., krishnamoorthy	PERSON
gujaf-217	388	4	g. monroe	PERSON
gujaf-217	388	5	g. s. & wright	ORG
gujaf-217	388	6	a.	PERSON
gujaf-217	388	7	2013	DATE
gujaf-217	390	1	25	CARDINAL
gujaf-217	390	2	1	CARDINAL
gujaf-217	391	1	ssrn	PERSON
gujaf-217	391	2	i.d.	GPE
gujaf-217	391	3	2002	DATE
gujaf-217	393	1	77	DATE
gujaf-217	393	2	35	CARDINAL
gujaf-217	394	1	richardson	GPE
gujaf-217	394	2	s.a. & tuna	ORG
gujaf-217	394	3	i.	PERSON
gujaf-217	396	1	8	CARDINAL
gujaf-217	396	2	355–384	CARDINAL
gujaf-217	396	3	2003	DATE
gujaf-217	397	1	patel	PERSON
gujaf-217	397	2	j. & zeckhauser	ORG
gujaf-217	397	3	r.	PERSON
gujaf-217	397	4	1999	DATE
gujaf-217	399	1	the journal of business	ORG
gujaf-217	400	1	https://www.jstor.org/stable/10.1086/209601 donelson	PERSON
gujaf-217	400	2	d.	NORP
gujaf-217	400	3	mcinnis	GPE
gujaf-217	400	4	j. & mergenthaler	ORG
gujaf-217	400	5	r.	PERSON
gujaf-217	400	6	2013	DATE
gujaf-217	403	1	30(1	CARDINAL
gujaf-217	403	2	242–268	CARDINAL
gujaf-217	404	1	c. & easton	ORG
gujaf-217	404	2	2005	DATE
gujaf-217	407	1	43(4	DATE
gujaf-217	407	2	557	CARDINAL
gujaf-217	408	1	http://dx.doi.org/10.1504/ijferm.2019.101302 https://doi.org/10.1016/j.ribaf.2021.101494	PERSON
gujaf-217	408	2	4	CARDINAL
gujaf-217	408	3	1, april	DATE
gujaf-217	408	4	2023	CARDINAL
gujaf-217	408	5	c. & easton	ORG
gujaf-217	408	6	2009	DATE
gujaf-217	411	1	journal of accounting research	ORG
gujaf-217	411	2	47	DATE
gujaf-217	412	1	m., & yamaguch	ORG
gujaf-217	412	2	2017	CARDINAL
gujaf-217	413	1	j-sox	ORG
gujaf-217	413	2	japan journal of accounting	ORG
gujaf-217	413	3	36(1	CARDINAL
gujaf-217	414	1	francis	PERSON
gujaf-217	414	2	l.	PERSON
gujaf-217	414	3	2003	DATE
gujaf-217	416	1	20(1	CARDINAL
gujaf-217	416	2	121164	DATE
gujaf-217	417	1	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a garrod	PERSON
gujaf-217	417	2	n. w. & ratej	ORG
gujaf-217	417	3	s. & valentincic	ORG
gujaf-217	417	4	a. (	PERSON
gujaf-217	417	5	2006	DATE
gujaf-217	419	1	71(1	CARDINAL
gujaf-217	420	1	gilliam	PERSON
gujaf-217	420	2	t. a.	GPE
gujaf-217	420	3	heflin, f. & paterson	ORG
gujaf-217	420	4	j. s.	PERSON
gujaf-217	420	5	2015	DATE
gujaf-217	421	1	zero	CARDINAL
gujaf-217	422	1	j. acct & eco.	ORG
gujaf-217	423	1	60	CARDINAL
gujaf-217	423	2	117–132	CARDINAL
gujaf-217	424	1	http://dx.doi.org/10.1016/j.jacceco.2014.07.001 gilliam	PERSON
gujaf-217	424	2	t. a.	GPE
gujaf-217	424	3	heflin	GPE
gujaf-217	424	4	f., & paterson	ORG
gujaf-217	424	5	j. s.	PERSON
gujaf-217	424	6	2015	DATE
gujaf-217	425	1	zero	CARDINAL
gujaf-217	426	1	60(1	CARDINAL
gujaf-217	426	2	117–132	CARDINAL
gujaf-217	427	1	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	PERSON
gujaf-217	428	1	graham	PERSON
gujaf-217	428	2	j. r.	PERSON
gujaf-217	428	3	harvey	GPE
gujaf-217	428	4	c. r.	PERSON
gujaf-217	428	5	s. (2005	ORG
gujaf-217	430	1	40(1–3	DATE
gujaf-217	430	2	3-73	CARDINAL
gujaf-217	430	3	1995	DATE
gujaf-217	432	1	20	CARDINAL
gujaf-217	432	2	125	CARDINAL
gujaf-217	435	1	https://www.ifrs.org/use-around-theworld/why-global-accounting-standards/ ifrs	PERSON
gujaf-217	435	2	2023b	DATE
gujaf-217	436	1	first	ORDINAL
gujaf-217	437	1	20including%20ifrs%201 ifrs	DATE
gujaf-217	437	2	2023c	DATE
gujaf-217	437	3	nigeria	GPE
gujaf-217	438	1	c. & chen	PERSON
gujaf-217	438	2	2019	DATE
gujaf-217	439	1	china	GPE
gujaf-217	440	1	international journal of accounting & information	ORG
gujaf-217	440	2	27	CARDINAL
gujaf-217	440	3	4	CARDINAL
gujaf-217	441	1	https://doi.org/10.1108/ijaim-09-2018-0101 kajola	PERSON
gujaf-217	441	2	s. o.	PERSON
gujaf-217	441	3	sanyaolu	GPE
gujaf-217	441	4	w., tonade	GPE
gujaf-217	441	5	a. & adeyemi	ORG
gujaf-217	441	6	a.	PERSON
gujaf-217	441	7	2020	DATE
gujaf-217	442	1	nigerian	NORP
gujaf-217	443	1	africa	LOC
gujaf-217	443	2	22(4	CARDINAL
gujaf-217	443	3	1520–5509	CARDINAL
gujaf-217	444	1	https://doi.org/10.1111/j.1475-679x.2009.00347.x https://doi.org/10.1016/j.jaccpubpol.2016.11.005 https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a	PERSON
gujaf-217	444	2	http://dx.doi.org/10.1016/j.jacceco.2014.07.001 http://dx.doi.org/10.1016/j.jacceco.2014.07.001 https://doi.org/10.1016/j.jacceco.2005.01.002	PERSON
gujaf-217	444	3	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201 https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201 https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201 https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	PERSON
gujaf-217	444	4	https://doi.org/10.1108/ijaim-09-2018-0101	CARDINAL
gujaf-217	444	5	4	CARDINAL
gujaf-217	444	6	1, april	DATE
gujaf-217	444	7	2023 296	CARDINAL
gujaf-217	444	8	j. 2015	ORG
gujaf-217	448	1	j., & rai, a. (	ORG
gujaf-217	448	2	2018	DATE
gujaf-217	450	1	sec	ORG
gujaf-217	450	2	99-100	CARDINAL
gujaf-217	451	1	146–166	CARDINAL
gujaf-217	453	1	koh	PERSON
gujaf-217	453	2	k.	PERSON
gujaf-217	453	3	s., & matsumoto	ORG
gujaf-217	453	4	d. a.	PERSON
gujaf-217	453	5	2008	DATE
gujaf-217	455	1	25(4),1067–1098	CARDINAL
gujaf-217	456	1	lobo	PERSON
gujaf-217	456	2	j. & zhou	ORG
gujaf-217	456	3	j. (	PERSON
gujaf-217	456	4	2006	DATE
gujaf-217	459	1	20	CARDINAL
gujaf-217	459	2	1	CARDINAL
gujaf-217	459	3	57-73	CARDINAL
gujaf-217	460	1	ssrn	PERSON
gujaf-217	460	2	https://ssrn.com/abstract=859624 madugba	PERSON
gujaf-217	460	3	j. u. & ogbonnaya	ORG
gujaf-217	460	4	a. k.	PERSON
gujaf-217	460	5	2017	CARDINAL
gujaf-217	461	1	nigeria	GPE
gujaf-217	462	1	journal of finance	ORG
gujaf-217	463	1	8(8	CARDINAL
gujaf-217	464	1	147–153	CARDINAL
gujaf-217	465	1	https://www.iiste.org/journals/index.php/rjfa/article/view/36783 mcnichols	PERSON
gujaf-217	465	2	m. (2002	PERSON
gujaf-217	466	1	77	CARDINAL
gujaf-217	466	2	61–69	DATE
gujaf-217	467	1	e., paul, o., &	PERSON
gujaf-217	467	2	2017	CARDINAL
gujaf-217	468	1	nigeria	GPE
gujaf-217	469	1	international journal of finance	ORG
gujaf-217	469	2	6(4	CARDINAL
gujaf-217	469	3	95–103	CARDINAL
gujaf-217	470	1	p. k.	PERSON
gujaf-217	470	2	e. r.	PERSON
gujaf-217	470	3	2019	DATE
gujaf-217	471	1	nigeria	GPE
gujaf-217	472	1	african journal of economic and management	ORG
gujaf-217	473	1	10	CARDINAL
gujaf-217	473	2	1	CARDINAL
gujaf-217	473	3	32–47	CARDINAL
gujaf-217	473	4	a.	PERSON
gujaf-217	473	5	2021	CARDINAL
gujaf-217	474	1	15	CARDINAL
gujaf-217	475	1	poland	GPE
gujaf-217	476	1	25th	ORDINAL
gujaf-217	477	1	procedia computer science	ORG
gujaf-217	477	2	192	CARDINAL
gujaf-217	477	3	1560–1572	CARDINAL
gujaf-217	477	4	d. & de-villiers	ORG
gujaf-217	477	5	2013	DATE
gujaf-217	478	1	south african	NORP
gujaf-217	479	1	meditari accountancy research	ORG
gujaf-217	479	2	21(2	CARDINAL
gujaf-217	479	3	178–190	DATE
gujaf-217	480	1	pududu m., l. & de-villiers	PERSON
gujaf-217	480	2	2016	DATE
gujaf-217	481	1	south africa	GPE
gujaf-217	482	1	south african	ORG
gujaf-217	482	2	19(1	CARDINAL
gujaf-217	482	3	18	CARDINAL
gujaf-217	483	1	s.	PERSON
gujaf-217	483	2	2006	DATE
gujaf-217	484	1	42	DATE
gujaf-217	484	2	335	CARDINAL
gujaf-217	487	1	http://dx.doi.org/10.1016/j.jacceco.2006.01.002 gusau journal of accounting	ORG
gujaf-217	487	2	4	CARDINAL
gujaf-217	487	3	1, april	DATE
gujaf-217	487	4	2023 297	CARDINAL
gujaf-217	487	5	d. w.	PERSON
gujaf-217	487	6	2009	DATE
gujaf-217	490	1	1	CARDINAL
gujaf-217	490	2	3	CARDINAL
gujaf-217	490	3	303	CARDINAL
gujaf-217	490	4	306	CARDINAL
gujaf-217	491	1	https://doi.org/10.1002/wics.35 shruti	PERSON
gujaf-217	491	2	r., & thenmozhi	ORG
gujaf-217	491	3	m.	PERSON
gujaf-217	491	4	2023	CARDINAL
gujaf-217	492	1	ifrs convergence	ORG
gujaf-217	493	1	pacific-basin	LOC
gujaf-217	493	2	101989	DATE
gujaf-217	494	1	https://doi.org/10.1016/j.pacfin.2023.101989 shuto	GPE
gujaf-217	494	2	a. & iwasaki	ORG
gujaf-217	494	3	t.	GPE
gujaf-217	494	4	2015	CARDINAL
gujaf-217	495	1	japan	GPE
gujaf-217	496	1	journal of accounting audit	ORG
gujaf-217	497	1	25	CARDINAL
gujaf-217	497	2	283–317	CARDINAL
gujaf-217	498	1	https://doi.org/10.1177/0148558x14544504 takeuchi	PERSON
gujaf-217	498	2	2004	DATE
gujaf-217	499	1	64(1	CARDINAL
gujaf-217	499	2	103	CARDINAL
gujaf-217	499	3	2018	DATE
gujaf-217	501	1	journal of international accounting	ORG
gujaf-217	501	2	18	CARDINAL
gujaf-217	502	1	c. j., mason	PERSON
gujaf-217	502	2	t. w.	GPE
gujaf-217	502	3	2017	CARDINAL
gujaf-217	503	1	ias/ifrs	ORG