id	sid	eid	entity	type
gujaf-22	1	1	gusau journal of accounting	ORG
gujaf-22	2	1	1, april, 2020	DATE
gujaf-22	2	2	2756	CARDINAL
gujaf-22	2	3	nigeria	GPE
gujaf-22	2	4	ibrahim mohammed department	PERSON
gujaf-22	2	5	abu business school ahmadu bello university	ORG
gujaf-22	2	6	zaria	GPE
gujaf-22	3	1	nigerian	NORP
gujaf-22	4	1	86	CARDINAL
gujaf-22	4	2	between july 1995	DATE
gujaf-22	4	3	december 2019	DATE
gujaf-22	4	4	27	CARDINAL
gujaf-22	4	5	1999	DATE
gujaf-22	4	6	59	DATE
gujaf-22	5	1	nigerian	NORP
gujaf-22	7	1	day	DATE
gujaf-22	7	2	-3.33%	PERCENT
gujaf-22	7	3	-2.91%	PERCENT
gujaf-22	8	1	-0.26	ORG
gujaf-22	9	1	nigerian	NORP
gujaf-22	11	1	nigeria	GPE
gujaf-22	14	1	nigeria	GPE
gujaf-22	14	2	jel	ORG
gujaf-22	14	3	g14	ORG
gujaf-22	14	4	1	CARDINAL
gujaf-22	17	1	one	CARDINAL
gujaf-22	19	1	gusau journal of accounting	ORG
gujaf-22	20	1	1, april, 2020	DATE
gujaf-22	20	2	2756	CARDINAL
gujaf-22	20	3	jensen	PERSON
gujaf-22	20	4	1986	DATE
gujaf-22	21	1	denis	PERSON
gujaf-22	21	2	1994	DATE
gujaf-22	23	1	one	CARDINAL
gujaf-22	25	1	kim & weisbach	ORG
gujaf-22	25	2	2008	DATE
gujaf-22	26	1	1970	DATE
gujaf-22	28	1	hammar	PERSON
gujaf-22	28	2	2015	CARDINAL
gujaf-22	28	3	liu	PERSON
gujaf-22	28	4	akbar	NORP
gujaf-22	28	5	2016	DATE
gujaf-22	28	6	2017	CARDINAL
gujaf-22	28	7	huang	PERSON
gujaf-22	28	8	chiu	PERSON
gujaf-22	28	9	2017	CARDINAL
gujaf-22	28	10	kumar	PERSON
gujaf-22	28	11	2018	DATE
gujaf-22	28	12	arseth	PERSON
gujaf-22	28	13	2018	DATE
gujaf-22	28	14	ulrich (2018	ORG
gujaf-22	29	1	leland & pyle	ORG
gujaf-22	29	2	1977	DATE
gujaf-22	29	3	myers & majluf	ORG
gujaf-22	29	4	1984	DATE
gujaf-22	29	5	masulis & korwar	ORG
gujaf-22	29	6	1986	DATE
gujaf-22	30	1	fama	ORG
gujaf-22	30	2	fisher	ORG
gujaf-22	30	3	jensen	PERSON
gujaf-22	30	4	1969	DATE
gujaf-22	30	5	warner	ORG
gujaf-22	30	6	1985	DATE
gujaf-22	30	7	1997	DATE
gujaf-22	31	1	1968	DATE
gujaf-22	33	1	gusau journal of accounting	ORG
gujaf-22	34	1	1, april, 2020	DATE
gujaf-22	34	2	2756	CARDINAL
gujaf-22	34	3	myers & majluf	ORG
gujaf-22	34	4	1984	DATE
gujaf-22	34	5	masulis & korwar	ORG
gujaf-22	34	6	1986	DATE
gujaf-22	35	1	nigeria	GPE
gujaf-22	35	2	july 1995	DATE
gujaf-22	35	3	nigeria	GPE
gujaf-22	35	4	kim & singal	ORG
gujaf-22	35	5	2000	DATE
gujaf-22	36	1	nigeria	GPE
gujaf-22	37	1	nigerian	NORP
gujaf-22	37	2	1999	DATE
gujaf-22	38	1	nigerian	NORP
gujaf-22	38	2	1998	DATE
gujaf-22	38	3	adelegan	ORG
gujaf-22	38	4	2009a	DATE
gujaf-22	38	5	2009b	DATE
gujaf-22	38	6	afego	GPE
gujaf-22	38	7	2010	DATE
gujaf-22	39	1	nigerian	NORP
gujaf-22	41	1	2001	DATE
gujaf-22	41	2	muiru	ORG
gujaf-22	41	3	2014	DATE
gujaf-22	41	4	lee	PERSON
gujaf-22	41	5	alford	GPE
gujaf-22	41	6	cresson	ORG
gujaf-22	41	7	gardner	PERSON
gujaf-22	41	8	2017	CARDINAL
gujaf-22	41	9	lee	PERSON
gujaf-22	41	10	tsai	PERSON
gujaf-22	41	11	chen	PERSON
gujaf-22	41	12	2019	DATE
gujaf-22	42	1	2009	DATE
gujaf-22	42	2	2009	DATE
gujaf-22	42	3	the nigerian stock exchange	ORG
gujaf-22	43	1	1998	DATE
gujaf-22	44	1	nigeria	GPE
gujaf-22	45	1	nigerian	NORP
gujaf-22	46	1	nigerian	NORP
gujaf-22	47	1	gusau journal of accounting	ORG
gujaf-22	48	1	1, april, 2020	DATE
gujaf-22	48	2	2756	CARDINAL
gujaf-22	48	3	section 2	LAW
gujaf-22	48	4	section 3	LAW
gujaf-22	48	5	section 4	LAW
gujaf-22	48	6	section 5	LAW
gujaf-22	49	1	2	CARDINAL
gujaf-22	50	1	african	NORP
gujaf-22	50	2	nigeria	GPE
gujaf-22	51	1	one	CARDINAL
gujaf-22	51	2	african	NORP
gujaf-22	51	3	1998	DATE
gujaf-22	51	4	the johannesburg stock exchange	ORG
gujaf-22	51	5	jse	ORG
gujaf-22	51	6	1980 t0 1995	DATE
gujaf-22	51	7	100	CARDINAL
gujaf-22	52	1	south african	NORP
gujaf-22	55	1	rasmussen	PERSON
gujaf-22	55	2	2015	CARDINAL
gujaf-22	55	3	342	CARDINAL
gujaf-22	55	4	15	CARDINAL
gujaf-22	55	5	european	NORP
gujaf-22	55	6	between 2000 and 2010	DATE
gujaf-22	57	1	european	NORP
gujaf-22	59	1	2015	CARDINAL
gujaf-22	59	2	swedish	NORP
gujaf-22	59	3	253	CARDINAL
gujaf-22	59	4	november 2006 to december 2013	DATE
gujaf-22	61	1	swedish	NORP
gujaf-22	63	1	liu	PERSON
gujaf-22	64	1	2016	CARDINAL
gujaf-22	64	2	china	GPE
gujaf-22	64	3	1991	DATE
gujaf-22	64	4	2010	DATE
gujaf-22	64	5	1,659	CARDINAL
gujaf-22	68	1	2017	CARDINAL
gujaf-22	68	2	547	CARDINAL
gujaf-22	68	3	us	GPE
gujaf-22	68	4	between 2008 and 2016	DATE
gujaf-22	69	1	gusau journal of accounting	ORG
gujaf-22	70	1	1, april, 2020	DATE
gujaf-22	70	2	2756	CARDINAL
gujaf-22	72	1	huang	PERSON
gujaf-22	72	2	chiu	PERSON
gujaf-22	72	3	2017	CARDINAL
gujaf-22	72	4	506	CARDINAL
gujaf-22	72	5	taiwanese	NORP
gujaf-22	72	6	january 2006	DATE
gujaf-22	72	7	december 2014	DATE
gujaf-22	76	1	kumar	PERSON
gujaf-22	76	2	2018	DATE
gujaf-22	76	3	indian	NORP
gujaf-22	76	4	162	CARDINAL
gujaf-22	76	5	1992	DATE
gujaf-22	76	6	2012	DATE
gujaf-22	78	1	indian	NORP
gujaf-22	79	1	indian	NORP
gujaf-22	81	1	arseth	PERSON
gujaf-22	81	2	2018	DATE
gujaf-22	82	1	the oslo stock exchange	ORG
gujaf-22	82	2	between 2005 and	DATE
gujaf-22	82	3	2018	DATE
gujaf-22	86	1	ulrich (2018	ORG
gujaf-22	86	2	european	NORP
gujaf-22	86	3	between 2000 and 2013	DATE
gujaf-22	90	1	2001	DATE
gujaf-22	90	2	faghani	ORG
gujaf-22	90	3	habibi	PERSON
gujaf-22	90	4	tabatabaee	PERSON
gujaf-22	90	5	razavi & emadzadeh	ORG
gujaf-22	90	6	2013	DATE
gujaf-22	90	7	chan & chan	ORG
gujaf-22	90	8	2014	DATE
gujaf-22	91	1	faghani	NORP
gujaf-22	92	1	2013	DATE
gujaf-22	92	2	gusau journal of accounting	ORG
gujaf-22	93	1	1, april, 2020	DATE
gujaf-22	93	2	2756	CARDINAL
gujaf-22	97	1	africa	LOC
gujaf-22	97	2	african	NORP
gujaf-22	98	1	african	NORP
gujaf-22	99	1	odeleye	PERSON
gujaf-22	99	2	2009	DATE
gujaf-22	99	3	the nigerian stock exchange	ORG
gujaf-22	100	1	2001-2003	DATE
gujaf-22	103	1	only three	CARDINAL
gujaf-22	104	1	2009	DATE
gujaf-22	104	2	nigerian	NORP
gujaf-22	104	3	monthly	DATE
gujaf-22	104	4	december 1986 to december 2006	DATE
gujaf-22	105	1	nigerian	NORP
gujaf-22	106	1	2010	DATE
gujaf-22	106	2	the nairobi stock exchange	ORG
gujaf-22	106	3	2005	DATE
gujaf-22	106	4	2010	DATE
gujaf-22	111	1	2014	DATE
gujaf-22	111	2	kenyan	NORP
gujaf-22	111	3	2002-2012	DATE
gujaf-22	112	1	chi-square	PERSON
gujaf-22	114	1	owido	ORG
gujaf-22	114	2	bichanga	PERSON
gujaf-22	114	3	muiruri	GPE
gujaf-22	114	4	2014	DATE
gujaf-22	115	1	january 2006 to november 2011	DATE
gujaf-22	117	1	gusau journal of accounting	ORG
gujaf-22	118	1	1, april, 2020	DATE
gujaf-22	118	2	2756	CARDINAL
gujaf-22	120	1	non-african	NORP
gujaf-22	121	1	lee	PERSON
gujaf-22	122	1	2017	CARDINAL
gujaf-22	122	2	81	CARDINAL
gujaf-22	122	3	1998 to 2014	DATE
gujaf-22	126	1	lee	PERSON
gujaf-22	127	1	2019	DATE
gujaf-22	127	2	71	CARDINAL
gujaf-22	127	3	between 2002 and 2014	DATE
gujaf-22	132	1	1965	DATE
gujaf-22	132	2	1970, 1991	DATE
gujaf-22	132	3	1998	DATE
gujaf-22	136	1	nigeria	GPE
gujaf-22	137	1	nigerian	NORP
gujaf-22	138	1	gusau journal of accounting	ORG
gujaf-22	139	1	1, april, 2020	DATE
gujaf-22	139	2	2756	CARDINAL
gujaf-22	139	3	nigerian	NORP
gujaf-22	141	1	1969	DATE
gujaf-22	141	2	warner	ORG
gujaf-22	141	3	1985	DATE
gujaf-22	141	4	1997	DATE
gujaf-22	142	1	the nigerian stock exchange	ORG
gujaf-22	142	2	july 1995	DATE
gujaf-22	142	3	december 2019	DATE
gujaf-22	143	1	109	CARDINAL
gujaf-22	144	1	86	CARDINAL
gujaf-22	144	2	23	CARDINAL
gujaf-22	145	1	nigerian	NORP
gujaf-22	146	1	the nigerian stock exchange’s	ORG
gujaf-22	146	2	27th april 1999	DATE
gujaf-22	146	3	27th april 1999	DATE
gujaf-22	146	4	27th april 1999	DATE
gujaf-22	147	1	27	CARDINAL
gujaf-22	147	2	59	CARDINAL
gujaf-22	148	1	31 trading days	DATE
gujaf-22	148	2	15 trading days	DATE
gujaf-22	148	3	15 trading days	DATE
gujaf-22	149	1	120 trading days	DATE
gujaf-22	149	2	the first day	DATE
gujaf-22	150	1	day -135 to day	DATE
gujaf-22	150	2	-15	ORG
gujaf-22	151	1	daily	DATE
gujaf-22	151	2	86	CARDINAL
gujaf-22	153	1		PERSON
gujaf-22	153	2		NORP
gujaf-22	153	3	1	CARDINAL
gujaf-22	153	4	1	DATE
gujaf-22	153	5	gusau journal of accounting	ORG
gujaf-22	154	1	1, april, 2020	DATE
gujaf-22	154	2	2756-665x 9	CARDINAL
gujaf-22	154	3	ri	GPE
gujaf-22	154	4	t vi	FAC
gujaf-22	154	5	t-1 =	ORG
gujaf-22	154	6	86	CARDINAL
gujaf-22	154	7	kwiatkowski-phillips-schmidt	PERSON
gujaf-22	156	1	1969	DATE
gujaf-22	157	1	titmti	PERSON
gujaf-22	157	2	10	CARDINAL
gujaf-22	158	1	2	CARDINAL
gujaf-22	158	2	ri	GPE
gujaf-22	160	1	5	CARDINAL
gujaf-22	160	2	10	DATE
gujaf-22	161	1	3	CARDINAL
gujaf-22	162	1	0̂	CARDINAL
gujaf-22	162	2	rm	GPE
gujaf-22	162	3	2	CARDINAL
gujaf-22	162	4	3	CARDINAL
gujaf-22	162	5	titi rrar	PERSON
gujaf-22	163	1	4	CARDINAL
gujaf-22	164	1	titmti	PERSON
gujaf-22	164	2	10	CARDINAL
gujaf-22	165	1	5	CARDINAL
gujaf-22	165	2	gusau journal of accounting	ORG
gujaf-22	166	1	1, april, 2020	DATE
gujaf-22	166	2	2756	CARDINAL
gujaf-22	166	3	10	DATE
gujaf-22	166	4	5	CARDINAL
gujaf-22	166	5	titmti	PERSON
gujaf-22	167	1	6	CARDINAL
gujaf-22	167	2	titi = ar	PERSON
gujaf-22	167	3		NORP
gujaf-22	168	1	7	CARDINAL
gujaf-22	168	2	engle test	ORG
gujaf-22	168	3	jarque	ORG
gujaf-22	170	1	1,1	CARDINAL
gujaf-22	170	2	5	CARDINAL
gujaf-22	170	3	2	CARDINAL
gujaf-22	170	4	2	CARDINAL
gujaf-22	170	5	2	CARDINAL
gujaf-22	171	1	8)	CARDINAL
gujaf-22	171	2	1	CARDINAL
gujaf-22	171	3	0	CARDINAL
gujaf-22	173	1	peterson	PERSON
gujaf-22	173	2	1989	DATE
gujaf-22	173	3	cari	PERSON
gujaf-22	175	1	1 0	DATE
gujaf-22	176	1	1 0	DATE
gujaf-22	176	2	9	CARDINAL
gujaf-22	176	3	cari	PERSON
gujaf-22	176	4	ari	PERSON
gujaf-22	179	1	1	CARDINAL
gujaf-22	179	2	10	CARDINAL
gujaf-22	179	3	gusau journal of accounting	ORG
gujaf-22	180	1	1, april, 2020	DATE
gujaf-22	180	2	2756-665x 11	CARDINAL
gujaf-22	180	3	aart	ORG
gujaf-22	180	4	aari	GPE
gujaf-22	182	1	1	CARDINAL
gujaf-22	182	2	11	CARDINAL
gujaf-22	182	3	aart	PERSON
gujaf-22	183	1	warner	ORG
gujaf-22	183	2	1985	DATE
gujaf-22	183	3	gong	PERSON
gujaf-22	183	4	2002	DATE
gujaf-22	184	1	12	CARDINAL
gujaf-22	184	2	t(car	GPE
gujaf-22	184	3	t0,t1	ORG
gujaf-22	184	4	s(aart	GPE
gujaf-22	185	1	angelovska	GPE
gujaf-22	185	2	2011	DATE
gujaf-22	186	1	postpre prepost marmar t	ORG
gujaf-22	186	2	……………………	PRODUCT
gujaf-22	187	1	……	PRODUCT
gujaf-22	188	1	13	CARDINAL
gujaf-22	189	1	gusau journal of accounting	ORG
gujaf-22	190	1	1, april, 2020	DATE
gujaf-22	190	2	2756	CARDINAL
gujaf-22	190	3	……………………………………	PRODUCT
gujaf-22	190	4	14	CARDINAL
gujaf-22	191	1	two	CARDINAL
gujaf-22	192	1		NORP
gujaf-22	192	2		GPE
gujaf-22	192	3		GPE
gujaf-22	193	1		ORG
gujaf-22	193	2	2121 2	CARDINAL
gujaf-22	193	3	nnnn nn postpre	PERSON
gujaf-22	193	4	15	CARDINAL
gujaf-22	193	5	1	CARDINAL
gujaf-22	193	6	2	CARDINAL
gujaf-22	193	7	21,nn	CARDINAL
gujaf-22	194	1	1 1 2	DATE
gujaf-22	194	2		PERSON
gujaf-22	194	3	n marar n	PERSON
gujaf-22	194	4	………………	PRODUCT
gujaf-22	194	5	……	PRODUCT
gujaf-22	195	1	16	CARDINAL
gujaf-22	195	2	4	CARDINAL
gujaf-22	197	1	83	CARDINAL
gujaf-22	197	2	83	CARDINAL
gujaf-22	197	3	81	CARDINAL
gujaf-22	198	1	85	CARDINAL
gujaf-22	198	2	86	CARDINAL
gujaf-22	198	3	84	CARDINAL
gujaf-22	200	1	gusau journal of accounting	ORG
gujaf-22	201	1	1, april, 2020	DATE
gujaf-22	201	2	2756-665x 13	CARDINAL
gujaf-22	201	3	83	CARDINAL
gujaf-22	201	4	25	CARDINAL
gujaf-22	201	5	58	CARDINAL
gujaf-22	202	1	24	CARDINAL
gujaf-22	202	2	57	CARDINAL
gujaf-22	203	1	85	CARDINAL
gujaf-22	203	2	26	CARDINAL
gujaf-22	203	3	59	CARDINAL
gujaf-22	204	1	84	CARDINAL
gujaf-22	204	2	25	CARDINAL
gujaf-22	204	3	59	CARDINAL
gujaf-22	205	1	three	CARDINAL
gujaf-22	207	1	agung, 2009	ORG
gujaf-22	207	2	brooks, 2008	ORG
gujaf-22	207	3	demedeiros & matsumoto	ORG
gujaf-22	207	4	2006	DATE
gujaf-22	210	1	1	CARDINAL
gujaf-22	211	1	1	CARDINAL
gujaf-22	213	1	dev. min	PERSON
gujaf-22	213	2	max	PERSON
gujaf-22	214	1	0.021	CARDINAL
gujaf-22	214	2	3.773 2.874	CARDINAL
gujaf-22	214	3	0.130 0.068	QUANTITY
gujaf-22	214	4	2.872	CARDINAL
gujaf-22	216	1	dev. min	PERSON
gujaf-22	216	2	max	PERSON
gujaf-22	217	1	0.004 0.016	CARDINAL
gujaf-22	218	1	0.023	CARDINAL
gujaf-22	218	2	3.096	CARDINAL
gujaf-22	218	3	1.990	MONEY
gujaf-22	218	4	gusau journal of accounting	ORG
gujaf-22	219	1	1, april, 2020	DATE
gujaf-22	219	2	2756	CARDINAL
gujaf-22	219	3	0.064	MONEY
gujaf-22	219	4	0.043	CARDINAL
gujaf-22	219	5	2.400	CARDINAL
gujaf-22	219	6	10	CARDINAL
gujaf-22	219	7	2020	DATE
gujaf-22	219	8	the 10%, 5% and 1%	PERCENT
gujaf-22	220	1	1	CARDINAL
gujaf-22	221	1	0.014	CARDINAL
gujaf-22	221	2	0.068	CARDINAL
gujaf-22	224	1	3	CARDINAL
gujaf-22	228	1	1	CARDINAL
gujaf-22	233	1	gusau journal of accounting	ORG
gujaf-22	234	1	1, april, 2020	DATE
gujaf-22	234	2	2756-665x 15	CARDINAL
gujaf-22	235	1	greene	PERSON
gujaf-22	235	2	2003	DATE
gujaf-22	235	3	gujarati	ORG
gujaf-22	235	4	2004	DATE
gujaf-22	235	5	brooks (2008	ORG
gujaf-22	237	1	2	CARDINAL
gujaf-22	238	1	0.0125	CARDINAL
gujaf-22	238	2	0.0101	CARDINAL
gujaf-22	238	3	2	CARDINAL
gujaf-22	238	4	nigeria	GPE
gujaf-22	238	5	t(ar	GPE
gujaf-22	238	6	t(ar	GPE
gujaf-22	239	1	0.00 0.00 0.00 0.00	QUANTITY
gujaf-22	239	2	-0.86	ORG
gujaf-22	239	3	0.50	CARDINAL
gujaf-22	239	4	0.50	CARDINAL
gujaf-22	239	5	-0.36	ORG
gujaf-22	239	6	-0.36 -13 -1.35 -1.08 -2.72 -2.18**	PERSON
gujaf-22	239	7	1.09	CARDINAL
gujaf-22	239	8	0.72 0.72 -12	QUANTITY
gujaf-22	240	1	1.71 1.69 2.43 2.41	MONEY
gujaf-22	240	2	2.21 2.18	CARDINAL
gujaf-22	240	3	2.08 2.06	CARDINAL
gujaf-22	240	4	4.29 4.25	CARDINAL
gujaf-22	240	5	-8 1.61 1.29 -6.96	QUANTITY
gujaf-22	240	6	-7 -1.39 -1.11 -8.35 -6.68*** -2.14 -2.12* -2.85	PERSON
gujaf-22	241	1	0.25 0.20	CARDINAL
gujaf-22	241	2	0.21 0.21	CARDINAL
gujaf-22	241	3	0.25 0.20	QUANTITY
gujaf-22	241	4	0.26 0.25	CARDINAL
gujaf-22	241	5	-0.89 -9.89 -7.91*** -0.14 -0.14 -4.37 -4.32*** -2	PERSON
gujaf-22	242	1	-1.25 -1.00 -19.90 -15.92***	PERSON
gujaf-22	243	1	0.78 0.77	QUANTITY
gujaf-22	243	2	0.26	CARDINAL
gujaf-22	243	3	0.02 0.02	CARDINAL
gujaf-22	243	4	0.35 0.28 -21.93	QUANTITY
gujaf-22	245	1	0.78 0.77 -12.56 -12.43	QUANTITY
gujaf-22	245	2	gusau journal of accounting	ORG
gujaf-22	246	1	1, april, 2020	DATE
gujaf-22	246	2	2756	CARDINAL
gujaf-22	247	1	-21.31 -17.05**	PERSON
gujaf-22	247	2	0.66 0.65	CARDINAL
gujaf-22	247	3	-20.19 -16.15**	PERSON
gujaf-22	247	4	2.32 2.29	CARDINAL
gujaf-22	248	1	1.61 1.29 -19.05	QUANTITY
gujaf-22	248	2	0.01 0.01	CARDINAL
gujaf-22	248	3	2.13 1.70	CARDINAL
gujaf-22	248	4	0.61	CARDINAL
gujaf-22	249	1	0.26	CARDINAL
gujaf-22	249	2	0.55 0.54	CARDINAL
gujaf-22	249	3	-13.64 -13.50***	PERSON
gujaf-22	249	4	10	CARDINAL
gujaf-22	249	5	2020	DATE
gujaf-22	249	6	the 10%, 5% and 1%	PERCENT
gujaf-22	250	1	2	CARDINAL
gujaf-22	250	2	day	DATE
gujaf-22	250	3	day 0	DATE
gujaf-22	252	1	nigerian	NORP
gujaf-22	254	1	second	ORDINAL
gujaf-22	254	2	day	DATE
gujaf-22	258	1	nigeria	GPE
gujaf-22	259	1	2	CARDINAL
gujaf-22	259	2	nigerian	NORP
gujaf-22	260	1	day	DATE
gujaf-22	261	1	1998	DATE
gujaf-22	261	2	rasmussen	PERSON
gujaf-22	261	3	2015	DATE
gujaf-22	261	4	hammar	PERSON
gujaf-22	261	5	2015	CARDINAL
gujaf-22	261	6	liu	PERSON
gujaf-22	261	7	gusau journal of accounting	ORG
gujaf-22	262	1	1, april, 2020	DATE
gujaf-22	262	2	2756-665x 17	CARDINAL
gujaf-22	262	3	2016	DATE
gujaf-22	262	4	2017	CARDINAL
gujaf-22	262	5	huang	PERSON
gujaf-22	262	6	chiu	PERSON
gujaf-22	262	7	2017	CARDINAL
gujaf-22	262	8	kumar	PERSON
gujaf-22	262	9	2018	DATE
gujaf-22	262	10	arseth	PERSON
gujaf-22	262	11	2018	DATE
gujaf-22	262	12	ulrich (2018	ORG
gujaf-22	263	1	nigerian	NORP
gujaf-22	265	1	3	CARDINAL
gujaf-22	265	2	3	CARDINAL
gujaf-22	265	3	-0.10	CARDINAL
gujaf-22	265	4	1.44 1.58	CARDINAL
gujaf-22	265	5	2.07 2.50	CARDINAL
gujaf-22	265	6	0.38	CARDINAL
gujaf-22	265	7	-0.26	NORP
gujaf-22	265	8	10	CARDINAL
gujaf-22	265	9	2020	DATE
gujaf-22	265	10	3	CARDINAL
gujaf-22	265	11	nigeria	GPE
gujaf-22	266	1	-0.10	CARDINAL
gujaf-22	267	1	-0.26	ORG
gujaf-22	268	1	nigerian	NORP
gujaf-22	269	1	nigerian	NORP
gujaf-22	270	1	2009	DATE
gujaf-22	270	2	2009	DATE
gujaf-22	270	3	nigerian	NORP
gujaf-22	272	1	gusau journal of accounting	ORG
gujaf-22	273	1	1, april, 2020	DATE
gujaf-22	273	2	2756	CARDINAL
gujaf-22	274	1	nigerian	NORP
gujaf-22	274	2	between july 1995	DATE
gujaf-22	274	3	december 2019	DATE
gujaf-22	275	1	day	DATE
gujaf-22	275	2	nigerian	NORP
gujaf-22	278	1	nigerian	NORP
gujaf-22	279	1	nigeria	GPE
gujaf-22	280	1	nigeria	GPE
gujaf-22	282	1	nigeria	GPE
gujaf-22	286	1	nigerian	NORP
gujaf-22	287	1	gusau journal of accounting	ORG
gujaf-22	288	1	1, april, 2020	DATE
gujaf-22	288	2	2756-665x 19	CARDINAL
gujaf-22	289	1	the years	DATE
gujaf-22	290	1	adelegan	PERSON
gujaf-22	290	2	o. j.	PERSON
gujaf-22	290	3	2009a	DATE
gujaf-22	291	1	nigerian	NORP
gujaf-22	292	1	aerc	ORG
gujaf-22	292	2	188	CARDINAL
gujaf-22	293	1	adelegan	PERSON
gujaf-22	293	2	o. j.	PERSON
gujaf-22	293	3	2009b	DATE
gujaf-22	295	1	nigeria	GPE
gujaf-22	296	1	aerc	ORG
gujaf-22	296	2	189	CARDINAL
gujaf-22	296	3	afego	ORG
gujaf-22	296	4	2010	DATE
gujaf-22	297	1	nigerian	NORP
gujaf-22	297	2	33931	DATE
gujaf-22	297	3	munich	GPE
gujaf-22	297	4	germany	GPE
gujaf-22	297	5	http://mpra.ub.unimuenchen.de/33931/ agung	PERSON
gujaf-22	297	6	i. g. n.	PERSON
gujaf-22	297	7	2009	DATE
gujaf-22	299	1	singapore	GPE
gujaf-22	300	1	john wiley & sons	ORG
gujaf-22	301	1	r., & brown	ORG
gujaf-22	301	2	1968	DATE
gujaf-22	303	1	6	CARDINAL
gujaf-22	303	2	159	CARDINAL
gujaf-22	304	1	bhana	PERSON
gujaf-22	304	2	n.	PERSON
gujaf-22	304	3	1998	DATE
gujaf-22	305	1	the johannesburg stock exchange	ORG
gujaf-22	306	1	48	DATE
gujaf-22	306	2	33	CARDINAL
gujaf-22	307	1	j. c., & carpenter	PERSON
gujaf-22	307	2	j. t.	PERSON
gujaf-22	307	3	2017	CARDINAL
gujaf-22	308	1	2007	DATE
gujaf-22	308	2	2010	DATE
gujaf-22	309	1	1(1	CARDINAL
gujaf-22	309	2	1-15	CARDINAL
gujaf-22	310	1	brooks, c. (2008	ORG
gujaf-22	311	1	2nd	ORDINAL
gujaf-22	312	1	cambridge	GPE
gujaf-22	312	2	cambridge university	ORG
gujaf-22	313	1	brown	PERSON
gujaf-22	313	2	s. j., & warner	PERSON
gujaf-22	313	3	j. b.	PERSON
gujaf-22	313	4	1985	DATE
gujaf-22	314	1	daily	DATE
gujaf-22	315	1	journal of financial economics	ORG
gujaf-22	315	2	14	DATE
gujaf-22	315	3	3-31	DATE
gujaf-22	316	1	chan	ORG
gujaf-22	316	2	k., & chan	ORG
gujaf-22	316	3	2014	DATE
gujaf-22	318	1	journal of financial economics	ORG
gujaf-22	318	2	114	CARDINAL
gujaf-22	318	3	36	CARDINAL
gujaf-22	319	1	e., & shleifer	ORG
gujaf-22	319	2	a. (2001	ORG
gujaf-22	321	1	harvard university	ORG
gujaf-22	322	1	de medeiros	PERSON
gujaf-22	322	2	a. s.	PERSON
gujaf-22	322	3	2006	DATE
gujaf-22	323	1	brazil	GPE
gujaf-22	324	1	3(1	CARDINAL
gujaf-22	324	2	142-150	CARDINAL
gujaf-22	325	1	denis	PERSON
gujaf-22	325	2	d. j.	PERSON
gujaf-22	325	3	1994	DATE
gujaf-22	327	1	159	CARDINAL
gujaf-22	328	1	gusau journal of accounting	ORG
gujaf-22	329	1	1, april, 2020	DATE
gujaf-22	329	2	2756	CARDINAL
gujaf-22	329	3	j.	PERSON
gujaf-22	329	4	rassmussen	PERSON
gujaf-22	329	5	k., & bartholdy	ORG
gujaf-22	329	6	j. (	ORG
gujaf-22	329	7	2015	CARDINAL
gujaf-22	332	1	aarhus university	ORG
gujaf-22	333	1	faghani, f.	ORG
gujaf-22	333	2	habibi	PERSON
gujaf-22	333	3	s.	PERSON
gujaf-22	333	4	tabatabaee	PERSON
gujaf-22	333	5	s. m.	PERSON
gujaf-22	333	6	l., & emadzadeh	ORG
gujaf-22	333	7	k.	PERSON
gujaf-22	333	8	2013	DATE
gujaf-22	335	1	3(1	CARDINAL
gujaf-22	335	2	353	CARDINAL
gujaf-22	336	1	fama	ORG
gujaf-22	336	2	e.	PERSON
gujaf-22	336	3	1965	DATE
gujaf-22	338	1	38	CARDINAL
gujaf-22	338	2	34105	DATE
gujaf-22	339	1	fama	ORG
gujaf-22	339	2	e. (1970)	ORG
gujaf-22	341	1	25	CARDINAL
gujaf-22	341	2	383	CARDINAL
gujaf-22	342	1	fama	ORG
gujaf-22	342	2	e. (1991	ORG
gujaf-22	343	1	journal of finance	ORG
gujaf-22	343	2	46	DATE
gujaf-22	343	3	1575-617	CARDINAL
gujaf-22	344	1	fama	ORG
gujaf-22	344	2	e.	PERSON
gujaf-22	344	3	1998	DATE
gujaf-22	346	1	journal of financial economics	ORG
gujaf-22	346	2	49	DATE
gujaf-22	346	3	283	CARDINAL
gujaf-22	347	1	greene, h. (	ORG
gujaf-22	347	2	2003	DATE
gujaf-22	348	1	5th	ORDINAL
gujaf-22	349	1	new jersey	GPE
gujaf-22	349	2	prentice hall gujarati	ORG
gujaf-22	349	3	d.n.	GPE
gujaf-22	349	4	2003	DATE
gujaf-22	350	1	4th	ORDINAL
gujaf-22	351	1	new york	GPE
gujaf-22	351	2	mc graw-hill irwin	PERSON
gujaf-22	352	1	hammar	PERSON
gujaf-22	352	2	d., & perman	ORG
gujaf-22	352	3	2015	CARDINAL
gujaf-22	353	1	swedish	NORP
gujaf-22	355	1	huang, h., & chiu, h. (2017).	ORG
gujaf-22	356	1	taiwan	GPE
gujaf-22	357	1	international journal of economics	ORG
gujaf-22	357	2	9(5	CARDINAL
gujaf-22	357	3	58	CARDINAL
gujaf-22	358	1	jensen	PERSON
gujaf-22	358	2	m. c.	PERSON
gujaf-22	358	3	1986	DATE
gujaf-22	360	1	american	NORP
gujaf-22	360	2	76	DATE
gujaf-22	360	3	323	CARDINAL
gujaf-22	361	1	kim w.	PERSON
gujaf-22	361	2	m. s.	PERSON
gujaf-22	361	3	2008	DATE
gujaf-22	363	1	journal of financial economics	ORG
gujaf-22	363	2	87	DATE
gujaf-22	363	3	281	CARDINAL
gujaf-22	363	4	k. r. n.	PERSON
gujaf-22	363	5	i. t., & mallikarjunappa	PERSON
gujaf-22	363	6	2018	DATE
gujaf-22	365	1	6, 1528688	DATE
gujaf-22	367	1	lee	PERSON
gujaf-22	367	2	m., tsai	PERSON
gujaf-22	367	3	t., chen	GPE
gujaf-22	367	4	j., & lio	ORG
gujaf-22	367	5	2019	DATE
gujaf-22	370	1	71(2	CARDINAL
gujaf-22	370	2	113	CARDINAL
gujaf-22	371	1	lee	PERSON
gujaf-22	371	2	s.	GPE
gujaf-22	371	3	m., & cresson	ORG
gujaf-22	371	4	j. (2017	ORG
gujaf-22	373	1	7(1	DATE
gujaf-22	373	2	261	CARDINAL
gujaf-22	374	1	leland	PERSON
gujaf-22	374	2	h. e.	PERSON
gujaf-22	374	3	d.h.	GPE
gujaf-22	374	4	1977	DATE
gujaf-22	376	1	32(2	CARDINAL
gujaf-22	376	2	371-387	CARDINAL
gujaf-22	377	1	gusau journal of accounting	ORG
gujaf-22	378	1	1, april, 2020	DATE
gujaf-22	378	2	2756	CARDINAL
gujaf-22	378	3	liu	PERSON
gujaf-22	378	4	j.	PERSON
gujaf-22	378	5	akbar	NORP
gujaf-22	378	6	shah	GPE
gujaf-22	378	7	s. z. a.	PERSON
gujaf-22	378	8	zhang	GPE
gujaf-22	378	9	d., & pang	ORG
gujaf-22	378	10	2016	DATE
gujaf-22	379	1	china	GPE
gujaf-22	380	1	journal of business finance	ORG
gujaf-22	380	2	43(5&6	CARDINAL
gujaf-22	380	3	597	CARDINAL
gujaf-22	380	4	a. c.	PERSON
gujaf-22	380	5	1997	DATE
gujaf-22	382	1	13	CARDINAL
gujaf-22	383	1	mwalya	NORP
gujaf-22	383	2	c. k.	PERSON
gujaf-22	383	3	2010	DATE
gujaf-22	384	1	the nairobi stock exchange	ORG
gujaf-22	385	1	university of nairobi	ORG
gujaf-22	386	1	myers	GPE
gujaf-22	386	2	s. c., & majluf	PERSON
gujaf-22	386	3	n.s.	PERSON
gujaf-22	386	4	1984	DATE
gujaf-22	388	1	13(2	CARDINAL
gujaf-22	388	2	187	CARDINAL
gujaf-22	389	1	odeleye	PERSON
gujaf-22	389	2	a. t.	PERSON
gujaf-22	389	3	2009	DATE
gujaf-22	390	1	nigerian	NORP
gujaf-22	391	1	finance & banking	ORG
gujaf-22	391	2	3(1&2	CARDINAL
gujaf-22	391	3	1-18	CARDINAL
gujaf-22	391	4	olowe	ORG
gujaf-22	391	5	r. a.	PERSON
gujaf-22	391	6	1998	DATE
gujaf-22	392	1	nigerian	NORP
gujaf-22	393	1	african	NORP
gujaf-22	393	2	1(1	CARDINAL
gujaf-22	393	3	97	CARDINAL
gujaf-22	393	4	olowe	ORG
gujaf-22	393	5	r. a.	PERSON
gujaf-22	393	6	2009	DATE
gujaf-22	394	1	nigerian	NORP
gujaf-22	395	1	journal of business research	ORG
gujaf-22	395	2	3(12	CARDINAL
gujaf-22	395	3	54	CARDINAL
gujaf-22	396	1	j. a.	PERSON
gujaf-22	396	2	bosire	GPE
gujaf-22	396	3	m., & muiru	ORG
gujaf-22	396	4	m. (	PERSON
gujaf-22	396	5	2014	DATE
gujaf-22	397	1	nairobi securities exchange	ORG
gujaf-22	398	1	212	CARDINAL
gujaf-22	399	1	owido	ORG
gujaf-22	399	2	p. k.	PERSON
gujaf-22	399	3	w. o.	PERSON
gujaf-22	399	4	m. (	PERSON
gujaf-22	399	5	2014	DATE
gujaf-22	400	1	nairobi securities exchange	ORG
gujaf-22	401	1	european journal of business and management	ORG
gujaf-22	401	2	6(29	CARDINAL
gujaf-22	401	3	76-85	DATE
gujaf-22	402	1	m., & gong	ORG
gujaf-22	402	2	x.	GPE
gujaf-22	402	3	2002	DATE
gujaf-22	404	1	4(1	CARDINAL
gujaf-22	404	2	55-80	CARDINAL
gujaf-22	405	1	peterson	PERSON
gujaf-22	405	2	1989	DATE
gujaf-22	407	1	quarterly	DATE
gujaf-22	407	2	28(3	DATE
gujaf-22	407	3	36	CARDINAL
gujaf-22	408	1	width	ORG
gujaf-22	408	2	e., & arseth	ORG
gujaf-22	408	3	2018	DATE
gujaf-22	410	1	norwegian	NORP