id	sid	eid	entity	type
gujaf-220	1	1	1	CARDINAL
gujaf-220	1	2	2	CARDINAL
gujaf-220	1	3	4, october	DATE
gujaf-220	1	4	2021	CARDINAL
gujaf-220	1	5	2756-665x	CARDINAL
gujaf-220	1	6	social sciences	ORG
gujaf-220	1	7	federal university gusau	ORG
gujaf-220	1	8	zamfara state	GPE
gujaf-220	1	9	2	CARDINAL
gujaf-220	1	10	nigeria	GPE
gujaf-220	2	1	nigerian	NORP
gujaf-220	2	2	abuja-nigeria madumustapha@gmail.com mustapha.madu@nmdpra.gov.ng	ORG
gujaf-220	2	3	+234(0)8050736919	DATE
gujaf-220	2	4	shehu usman hassan phd	PERSON
gujaf-220	2	5	kasherenigeria	PERSON
gujaf-220	3	1	nigeria	GPE
gujaf-220	4	1	74	CARDINAL
gujaf-220	4	2	the nigerian stock exchange	ORG
gujaf-220	4	3	31st december, 2019	DATE
gujaf-220	6	1	annual	DATE
gujaf-220	6	2	10 years	DATE
gujaf-220	8	1	0.000	CARDINAL
gujaf-220	8	2	p<0.000	ORG
gujaf-220	8	3	1%	PERCENT
gujaf-220	9	1	1%	PERCENT
gujaf-220	11	1	0.430	CARDINAL
gujaf-220	11	2	9.250	CARDINAL
gujaf-220	11	3	1%	PERCENT
gujaf-220	12	1	nigeria	GPE
gujaf-220	14	1	nigeria	GPE
gujaf-220	15	1	1	CARDINAL
gujaf-220	15	2	one	CARDINAL
gujaf-220	15	3	cohen	ORG
gujaf-220	15	4	krishnamoorthy, & wright	ORG
gujaf-220	15	5	2017	DATE
gujaf-220	20	1	2017	DATE
gujaf-220	23	1	fathi	PERSON
gujaf-220	23	2	2013	DATE
gujaf-220	24	1	chen	PERSON
gujaf-220	25	1	al	ORG
gujaf-220	25	2	2015	DATE
gujaf-220	25	3	amartey	PERSON
gujaf-220	25	4	kamal	PERSON
gujaf-220	25	5	2018	DATE
gujaf-220	27	1	2007-2008	DATE
gujaf-220	27	2	2016	DATE
gujaf-220	28	1	nigerian	NORP
gujaf-220	28	2	the two decades	DATE
gujaf-220	28	3	cadbury nigeria plc	ORG
gujaf-220	29	1	the nigerian securities and exchange commission	ORG
gujaf-220	29	2	sec	ORG
gujaf-220	29	3	oando marketing plc	ORG
gujaf-220	30	1	the nigerian stock exchange	ORG
gujaf-220	31	1	lingel	ORG
gujaf-220	31	2	sheedy	PERSON
gujaf-220	31	3	2012	DATE
gujaf-220	32	1	nigerian	NORP
gujaf-220	33	1	section 11.5 of the 2018	LAW
gujaf-220	33	2	nigerian	NORP
gujaf-220	33	3	rmc	ORG
gujaf-220	36	1	4	CARDINAL
gujaf-220	36	2	hassan	PERSON
gujaf-220	36	3	bello	ORG
gujaf-220	36	4	2013	DATE
gujaf-220	36	5	kemp	PERSON
gujaf-220	36	6	2013	DATE
gujaf-220	36	7	wang	PERSON
gujaf-220	36	8	bloomberg	ORG
gujaf-220	36	9	zhang & zhang	ORG
gujaf-220	36	10	2015	DATE
gujaf-220	36	11	luo	PERSON
gujaf-220	36	12	2017	CARDINAL
gujaf-220	36	13	2017	CARDINAL
gujaf-220	36	14	cohen	PERSON
gujaf-220	36	15	krishnamoorthy, & wright	ORG
gujaf-220	36	16	2017	DATE
gujaf-220	36	17	m. (2018	ORG
gujaf-220	36	18	amartey & kamal	ORG
gujaf-220	36	19	2018	DATE
gujaf-220	37	1	sylvester &uwuigbe	ORG
gujaf-220	37	2	2018	DATE
gujaf-220	37	3	haruna	PERSON
gujaf-220	37	4	2018	DATE
gujaf-220	38	1	gordon	PERSON
gujaf-220	39	1	al	ORG
gujaf-220	39	2	2009	DATE
gujaf-220	39	3	xu, grove &schaberl	ORG
gujaf-220	39	4	2013	DATE
gujaf-220	39	5	bedard	PERSON
gujaf-220	39	6	hoitash&yezegel	ORG
gujaf-220	39	7	2013	DATE
gujaf-220	39	8	amartey & kamal	ORG
gujaf-220	39	9	2018	DATE
gujaf-220	39	10	edmonds, edmonds & leece	ORG
gujaf-220	39	11	2015	DATE
gujaf-220	40	1	fathi	PERSON
gujaf-220	40	2	2013	DATE
gujaf-220	41	1	gontarek	ORG
gujaf-220	41	2	2016	DATE
gujaf-220	41	3	three	CARDINAL
gujaf-220	43	1	bromiley et al	PERSON
gujaf-220	43	2	2015	DATE
gujaf-220	45	1	three	CARDINAL
gujaf-220	45	2	3	CARDINAL
gujaf-220	45	3	nigeria	GPE
gujaf-220	47	1	sheedy	PERSON
gujaf-220	47	2	griffin	PERSON
gujaf-220	47	3	barbour	GPE
gujaf-220	47	4	2017	DATE
gujaf-220	48	1	nigerian	NORP
gujaf-220	48	2	sec	ORG
gujaf-220	48	3	2011	DATE
gujaf-220	48	4	2018	DATE
gujaf-220	49	1	iif	ORG
gujaf-220	49	2	2011	DATE
gujaf-220	50	1	one	CARDINAL
gujaf-220	50	2	2018	DATE
gujaf-220	50	3	nigerian	NORP
gujaf-220	51	1	gontarek	ORG
gujaf-220	51	2	2016	DATE
gujaf-220	52	1	5	CARDINAL
gujaf-220	53	1	2013	DATE
gujaf-220	55	1	rowchowdhury	GPE
gujaf-220	55	2	2006	DATE
gujaf-220	59	1	nigeria	GPE
gujaf-220	61	1	the nigerian stock exchange	ORG
gujaf-220	62	1	i.	PERSON
gujaf-220	62	2	nigerian	NORP
gujaf-220	63	1	nigerian	NORP
gujaf-220	63	2	nigerian	NORP
gujaf-220	64	1	beasley	PERSON
gujaf-220	64	2	2016	DATE
gujaf-220	65	1	construct.though	ORG
gujaf-220	65	2	2004	DATE
gujaf-220	65	3	2017	DATE
gujaf-220	66	1	the nigerian stock exchange	ORG
gujaf-220	67	1	two	CARDINAL
gujaf-220	68	1	ittner & keusch	ORG
gujaf-220	68	2	2015	DATE
gujaf-220	68	3	6	CARDINAL
gujaf-220	69	1	nigeria	GPE
gujaf-220	70	1	section 2	LAW
gujaf-220	71	1	section 3	LAW
gujaf-220	72	1	section 4	LAW
gujaf-220	72	2	section 5	LAW
gujaf-220	73	1	2	CARDINAL
gujaf-220	76	1	2.1	CARDINAL
gujaf-220	76	2	aebi	PERSON
gujaf-220	77	1	al.	PERSON
gujaf-220	77	2	2011	DATE
gujaf-220	78	1	renn et	PERSON
gujaf-220	79	1	al	PERSON
gujaf-220	80	1	2011	DATE
gujaf-220	81	1	razali & arshad	ORG
gujaf-220	81	2	2014	DATE
gujaf-220	83	1	cro	ORG
gujaf-220	85	1	firstly	ORDINAL
gujaf-220	85	2	cro	ORG
gujaf-220	86	1	secondly	ORDINAL
gujaf-220	86	2	two	CARDINAL
gujaf-220	86	3	nigeria	GPE
gujaf-220	86	4	sec	ORG
gujaf-220	86	5	2011	DATE
gujaf-220	86	6	2018	DATE
gujaf-220	87	1	thirdly	ORDINAL
gujaf-220	87	2	beasley	ORG
gujaf-220	87	3	& warr	DATE
gujaf-220	87	4	2008	DATE
gujaf-220	87	5	cro	ORG
gujaf-220	88	1	the risk management committee	ORG
gujaf-220	88	2	rmc	ORG
gujaf-220	88	3	lundqvist	NORP
gujaf-220	88	4	2015	DATE
gujaf-220	88	5	iselin	GPE
gujaf-220	88	6	2014	DATE
gujaf-220	88	7	2016	DATE
gujaf-220	88	8	2019	DATE
gujaf-220	88	9	peters	PERSON
gujaf-220	88	10	2015	DATE
gujaf-220	89	1	7	CARDINAL
gujaf-220	89	2	viscelli	ORG
gujaf-220	89	3	beasley & hermanson	ORG
gujaf-220	89	4	2016	DATE
gujaf-220	90	1	beasley	ORG
gujaf-220	90	2	al	ORG
gujaf-220	90	3	2016	DATE
gujaf-220	90	4	abbott	GPE
gujaf-220	90	5	daugherty	PERSON
gujaf-220	90	6	parker & peters	ORG
gujaf-220	90	7	2016	DATE
gujaf-220	90	8	gebrayel	ORG
gujaf-220	90	9	salloum & lefebvre, 2018	ORG
gujaf-220	91	1	viscelli et al	PERSON
gujaf-220	92	1	2016	DATE
gujaf-220	93	1	the american institute of certified public accountants	ORG
gujaf-220	93	2	aicpa	ORG
gujaf-220	94	1	2004	DATE
gujaf-220	95	1	53	DATE
gujaf-220	96	1	lundqvist	PERSON
gujaf-220	96	2	2015	CARDINAL
gujaf-220	98	1	al	ORG
gujaf-220	98	2	2016	DATE
gujaf-220	99	1	abdullahi &	ORG
gujaf-220	99	2	2018	DATE
gujaf-220	100	1	steen &	ORG
gujaf-220	100	2	2009	DATE
gujaf-220	102	1	mohammad	PERSON
gujaf-220	102	2	morsali& zaini	ORG
gujaf-220	102	3	2018	DATE
gujaf-220	102	4	che-ahmad & amran	ORG
gujaf-220	102	5	2016	DATE
gujaf-220	102	6	hassan	PERSON
gujaf-220	102	7	2013	DATE
gujaf-220	102	8	fathi	PERSON
gujaf-220	102	9	2013	DATE
gujaf-220	102	10	holtz & neto	ORG
gujaf-220	102	11	2014	DATE
gujaf-220	102	12	cohen	PERSON
gujaf-220	102	13	krishnamoorthy & wright	ORG
gujaf-220	102	14	2017	CARDINAL
gujaf-220	102	15	soliman & ragab	ORG
gujaf-220	102	16	2014	DATE
gujaf-220	103	1	al	ORG
gujaf-220	103	2	2016	DATE
gujaf-220	103	3	patrick, paulinus & nympha	ORG
gujaf-220	103	4	2015	DATE
gujaf-220	103	5	2015	CARDINAL
gujaf-220	103	6	mohammed & ali	ORG
gujaf-220	103	7	2017	DATE
gujaf-220	103	8	al shaer	PERSON
gujaf-220	103	9	salama & toms	ORG
gujaf-220	103	10	2017	CARDINAL
gujaf-220	103	11	oliver & ofoegbu	ORG
gujaf-220	103	12	2017	CARDINAL
gujaf-220	103	13	2018	DATE
gujaf-220	103	14	muro & alvarado	ORG
gujaf-220	103	15	2019	DATE
gujaf-220	103	16	ifeanyichukwu &ohaka	ORG
gujaf-220	103	17	2019	DATE
gujaf-220	103	18	aifuwa&embele	PERSON
gujaf-220	103	19	2019	DATE
gujaf-220	103	20	adeleye &adinnu	ORG
gujaf-220	103	21	2018	DATE
gujaf-220	103	22	goncalves, et.al.	ORG
gujaf-220	104	1	2019	DATE
gujaf-220	104	2	mohamad	PERSON
gujaf-220	104	3	abdurrahman	GPE
gujaf-220	104	4	keong & garrett	ORG
gujaf-220	104	5	2020	DATE
gujaf-220	106	1	patrick	ORG
gujaf-220	107	1	al	PERSON
gujaf-220	108	1	2015	DATE
gujaf-220	109	1	mohammed	PERSON
gujaf-220	110	1	al	PERSON
gujaf-220	111	1	2018	DATE
gujaf-220	112	1	al	PERSON
gujaf-220	112	2	2016	DATE
gujaf-220	112	3	2017	CARDINAL
gujaf-220	113	1	al	PERSON
gujaf-220	114	1	2019	DATE
gujaf-220	114	2	frq	PERSON
gujaf-220	116	1	2014	DATE
gujaf-220	116	2	cohen et	PERSON
gujaf-220	117	1	al	ORG
gujaf-220	118	1	2014	DATE
gujaf-220	118	2	cohen et	PERSON
gujaf-220	119	1	al	PERSON
gujaf-220	120	1	2013	DATE
gujaf-220	120	2	2018	DATE
gujaf-220	121	1	al	PERSON
gujaf-220	122	1	2017	CARDINAL
gujaf-220	122	2	oliver & ofoegbu	ORG
gujaf-220	122	3	2017	CARDINAL
gujaf-220	122	4	frq	PERSON
gujaf-220	123	1	hassan	PERSON
gujaf-220	123	2	2013	DATE
gujaf-220	123	3	holtz & neto	ORG
gujaf-220	123	4	2014	DATE
gujaf-220	123	5	fathi	PERSON
gujaf-220	123	6	2013	DATE
gujaf-220	123	7	frq	PERSON
gujaf-220	124	1	al	PERSON
gujaf-220	125	1	2017	CARDINAL
gujaf-220	125	2	8	CARDINAL
gujaf-220	125	3	2015	CARDINAL
gujaf-220	125	4	frq	PERSON
gujaf-220	127	1	2014	DATE
gujaf-220	127	2	neffati et.al. 2011	ORG
gujaf-220	129	1	al	PERSON
gujaf-220	129	2	2007	DATE
gujaf-220	129	3	mohamed & ragab	ORG
gujaf-220	129	4	2014	DATE
gujaf-220	130	1	al	PERSON
gujaf-220	131	1	2016	DATE
gujaf-220	132	1	al	PERSON
gujaf-220	133	1	2018	DATE
gujaf-220	133	2	ifeanyichukwu &ohaka	ORG
gujaf-220	133	3	2019	DATE
gujaf-220	133	4	aifuwa&embele	PERSON
gujaf-220	133	5	2019	DATE
gujaf-220	133	6	mohamad et	PERSON
gujaf-220	134	1	al	PERSON
gujaf-220	134	2	2020	DATE
gujaf-220	134	3	frq	PERSON
gujaf-220	134	4	2019	DATE
gujaf-220	135	1	al	PERSON
gujaf-220	136	1	2019	DATE
gujaf-220	137	1	rmc	ORG
gujaf-220	137	2	2012	DATE
gujaf-220	137	3	cheema & man	ORG
gujaf-220	137	4	2017	DATE
gujaf-220	138	1	brmc	GPE
gujaf-220	138	2	lingel & sheedy	ORG
gujaf-220	138	3	2012	DATE
gujaf-220	138	4	2014	DATE
gujaf-220	138	5	battaglia & gallo	ORG
gujaf-220	138	6	2015	DATE
gujaf-220	138	7	kallamu	PERSON
gujaf-220	138	8	2015	DATE
gujaf-220	138	9	gontarek	ORG
gujaf-220	138	10	2017	CARDINAL
gujaf-220	138	11	kakanda &basariah	ORG
gujaf-220	138	12	2017	CARDINAL
gujaf-220	138	13	kakanda	GPE
gujaf-220	138	14	2017a	DATE
gujaf-220	138	15	2017b	DATE
gujaf-220	138	16	2017c	DATE
gujaf-220	138	17	& shivaani	ORG
gujaf-220	138	18	2018	DATE
gujaf-220	138	19	abubakar	PERSON
gujaf-220	138	20	mohamed & mustapha	ORG
gujaf-220	138	21	2018	DATE
gujaf-220	138	22	wu	PERSON
gujaf-220	138	23	qian	PERSON
gujaf-220	138	24	2016	DATE
gujaf-220	138	25	abdullah	PERSON
gujaf-220	138	26	ku	PERSON
gujaf-220	138	27	ku	PERSON
gujaf-220	138	28	2015	DATE
gujaf-220	138	29	abdullahi, ismail &isa, 2015	ORG
gujaf-220	138	30	maslin	GPE
gujaf-220	138	31	mauldin & peters	ORG
gujaf-220	138	32	2015	DATE
gujaf-220	138	33	nasih &harymawan	ORG
gujaf-220	138	34	2019	DATE
gujaf-220	138	35	rmc	PERSON
gujaf-220	138	36	2012	DATE
gujaf-220	138	37	& hines & peters	ORG
gujaf-220	138	38	2018	DATE
gujaf-220	138	39	abdullahi & shukor	ORG
gujaf-220	138	40	2018	DATE
gujaf-220	139	1	al	PERSON
gujaf-220	139	2	2016	DATE
gujaf-220	140	1	al. 2017a,	ORG
gujaf-220	140	2	2017b	DATE
gujaf-220	140	3	2017c	DATE
gujaf-220	141	1	brmc	GPE
gujaf-220	141	2	rmc	ORG
gujaf-220	142	1	80	CARDINAL
gujaf-220	142	2	the nigerian stock exchange	ORG
gujaf-220	142	3	2012-2016	DATE
gujaf-220	142	4	sani	GPE
gujaf-220	143	1	al	PERSON
gujaf-220	144	1	2018	DATE
gujaf-220	144	2	rmc	PRODUCT
gujaf-220	145	1	cheema &	ORG
gujaf-220	145	2	2017	CARDINAL
gujaf-220	145	3	rmc	PERSON
gujaf-220	145	4	rmc	PERSON
gujaf-220	146	1	rmc	PRODUCT
gujaf-220	148	1	al	PERSON
gujaf-220	149	1	2017a	DATE
gujaf-220	149	2	2017b,2017c	CARDINAL
gujaf-220	149	3	abdullah & shukor	ORG
gujaf-220	149	4	2017	CARDINAL
gujaf-220	149	5	rmc	PRODUCT
gujaf-220	150	1	rmc	ORG
gujaf-220	150	2	ishak	PERSON
gujaf-220	150	3	2015	DATE
gujaf-220	150	4	2016	DATE
gujaf-220	150	5	rmc	PERSON
gujaf-220	150	6	9	CARDINAL
gujaf-220	150	7	rmc	PRODUCT
gujaf-220	151	1	2019	DATE
gujaf-220	152	1	abdullah & chen	ORG
gujaf-220	152	2	2010	DATE
gujaf-220	153	1	peters	PERSON
gujaf-220	153	2	2015	DATE
gujaf-220	153	3	rmc	PERSON
gujaf-220	154	1	2012	DATE
gujaf-220	154	2	iselin	GPE
gujaf-220	154	3	2014	DATE
gujaf-220	154	4	hines & peters	ORG
gujaf-220	154	5	2015	DATE
gujaf-220	156	1	al	ORG
gujaf-220	156	2	2016	DATE
gujaf-220	158	1	twenty-four	CARDINAL
gujaf-220	158	2	eight	CARDINAL
gujaf-220	158	3	ten	CARDINAL
gujaf-220	160	1	nigerian	NORP
gujaf-220	160	2	2.2	CARDINAL
gujaf-220	160	3	2014	DATE
gujaf-220	161	1	gibbons & kaplan	ORG
gujaf-220	161	2	2015	DATE
gujaf-220	162	1	alix	ORG
gujaf-220	162	2	2012	DATE
gujaf-220	163	1	2014	DATE
gujaf-220	164	1	gorzen-mitka	PERSON
gujaf-220	164	2	2018	DATE
gujaf-220	165	1	acharyya& johnson	ORG
gujaf-220	165	2	2006	DATE
gujaf-220	166	1	10	CARDINAL
gujaf-220	166	2	wood & lewis	ORG
gujaf-220	166	3	2018	DATE
gujaf-220	167	1	sheedy & griffin	ORG
gujaf-220	167	2	2017	CARDINAL
gujaf-220	168	1	one	CARDINAL
gujaf-220	169	1	sheedy	PERSON
gujaf-220	169	2	tam	PERSON
gujaf-220	169	3	2019	DATE
gujaf-220	170	1	2015	DATE
gujaf-220	172	1	renn	PERSON
gujaf-220	173	1	al	PERSON
gujaf-220	174	1	2011	DATE
gujaf-220	175	1	wood & lewis (	ORG
gujaf-220	175	2	2018	DATE
gujaf-220	177	1	sheedy	PERSON
gujaf-220	177	2	tam	PERSON
gujaf-220	177	3	2019	DATE
gujaf-220	179	1	16.3%	PERCENT
gujaf-220	180	1	herath &albarqi	ORG
gujaf-220	180	2	2017	CARDINAL
gujaf-220	181	1	ji & welch	ORG
gujaf-220	181	2	2017	CARDINAL
gujaf-220	181	3	14,282	CARDINAL
gujaf-220	181	4	the period 2008-2015	DATE
gujaf-220	182	1	deloitte	ORG
gujaf-220	182	2	2016	DATE
gujaf-220	183	1	richardson	PERSON
gujaf-220	183	2	2011	DATE
gujaf-220	184	1	11	CARDINAL
gujaf-220	185	1	2017	CARDINAL
gujaf-220	185	2	2002	DATE
gujaf-220	186	1	2002	DATE
gujaf-220	188	1	kimmel	PERSON
gujaf-220	188	2	2017	CARDINAL
gujaf-220	188	3	seven	CARDINAL
gujaf-220	188	4	7	CARDINAL
gujaf-220	189	1	putra	GPE
gujaf-220	189	2	pagalung& habbe	ORG
gujaf-220	189	3	2018	DATE
gujaf-220	189	4	south east	LOC
gujaf-220	189	5	asian	NORP
gujaf-220	192	1	2016	DATE
gujaf-220	192	2	us	GPE
gujaf-220	194	1	sheedy & griffin	ORG
gujaf-220	194	2	2014	DATE
gujaf-220	195	1	nigerian	NORP
gujaf-220	195	2	2.3	CARDINAL
gujaf-220	195	3	rittenberg & martens	ORG
gujaf-220	195	4	2012	DATE
gujaf-220	196	1	one	CARDINAL
gujaf-220	196	2	stanley	ORG
gujaf-220	196	3	2009	DATE
gujaf-220	197	1	pwc	ORG
gujaf-220	197	2	2013	DATE
gujaf-220	197	3	12	CARDINAL
gujaf-220	197	4	2011	DATE
gujaf-220	198	1	lam	PERSON
gujaf-220	198	2	2015	DATE
gujaf-220	199	1	jackson	PERSON
gujaf-220	199	2	2020	DATE
gujaf-220	200	1	deloitte	ORG
gujaf-220	200	2	2014b	DATE
gujaf-220	201	1	gontarek	PERSON
gujaf-220	201	2	2016	CARDINAL
gujaf-220	202	1	zhang (2016)	ORG
gujaf-220	203	1	2018a	DATE
gujaf-220	204	1	gustafsson &omark (	ORG
gujaf-220	204	2	2015	CARDINAL
gujaf-220	206	1	2011	DATE
gujaf-220	208	1	the nigerian stock exchange	ORG
gujaf-220	208	2	between 2008 and 2013	DATE
gujaf-220	208	3	abdul malik & ahmad	ORG
gujaf-220	208	4	2017	CARDINAL
gujaf-220	209	1	gontarek &	ORG
gujaf-220	209	2	2018b	DATE
gujaf-220	209	3	us	GPE
gujaf-220	209	4	2008-2009	DATE
gujaf-220	211	1	nazari	GPE
gujaf-220	211	2	2017	CARDINAL
gujaf-220	211	3	13	CARDINAL
gujaf-220	211	4	165	CARDINAL
gujaf-220	211	5	the tehran stock exchange	ORG
gujaf-220	211	6	2012-2016	DATE
gujaf-220	213	1	rittenberg	PERSON
gujaf-220	213	2	martens	PERSON
gujaf-220	213	3	2012	DATE
gujaf-220	214	1	gontarek &belghitar	ORG
gujaf-220	214	2	2018	DATE
gujaf-220	217	1	al.	PERSON
gujaf-220	217	2	2015	DATE
gujaf-220	217	3	2018	DATE
gujaf-220	218	1	deloitte	PERSON
gujaf-220	218	2	2014a	DATE
gujaf-220	219	1	al	ORG
gujaf-220	219	2	2015	DATE
gujaf-220	219	3	2017	DATE
gujaf-220	220	1	2015	CARDINAL
gujaf-220	221	1	alix	PERSON
gujaf-220	221	2	2012	DATE
gujaf-220	222	1	nigerian	NORP
gujaf-220	222	2	3	CARDINAL
gujaf-220	226	1	74	CARDINAL
gujaf-220	226	2	the nigerian stock exchange	ORG
gujaf-220	226	3	31st december,	DATE
gujaf-220	226	4	2019	DATE
gujaf-220	226	5	2010-2019	DATE
gujaf-220	228	1	annual	DATE
gujaf-220	228	2	the 10 years period	DATE
gujaf-220	229	1	two	CARDINAL
gujaf-220	230	1	two	CARDINAL
gujaf-220	234	1	shapiro-wilk	PERSON
gujaf-220	234	2	14	CARDINAL
gujaf-220	235	1	3.1	CARDINAL
gujaf-220	235	2	2006	DATE
gujaf-220	235	3	srivastava	PERSON
gujaf-220	236	1	three	CARDINAL
gujaf-220	236	2	four	CARDINAL
gujaf-220	239	1	2006	DATE
gujaf-220	239	2	srivastava	PERSON
gujaf-220	239	3	2019	DATE
gujaf-220	240	1	srivastava 2019	PERSON
gujaf-220	240	2	2006	DATE
gujaf-220	240	3	three	CARDINAL
gujaf-220	241	1	1	CARDINAL
gujaf-220	241	2	2	CARDINAL
gujaf-220	242	1	3	CARDINAL
gujaf-220	243	1	2006	DATE
gujaf-220	243	2	srivastava	ORG
gujaf-220	243	3	2019	DATE
gujaf-220	244	1	2006	DATE
gujaf-220	244	2	………………	PRODUCT
gujaf-220	244	3	previous year	DATE
gujaf-220	244	4	2006	DATE
gujaf-220	244	5	srivastava	PERSON
gujaf-220	244	6	2019	DATE
gujaf-220	244	7	first	ORDINAL
gujaf-220	245	1	secondly	ORDINAL
gujaf-220	246	1	third	ORDINAL
gujaf-220	246	2	prior years	DATE
gujaf-220	248	1	15	CARDINAL
gujaf-220	248	2	srivastava	PERSON
gujaf-220	248	3	2019	DATE
gujaf-220	249	1	srivastava	PERSON
gujaf-220	249	2	2019	DATE
gujaf-220	249	3	1	CARDINAL
gujaf-220	251	1	previous year	DATE
gujaf-220	251	2	previous year	DATE
gujaf-220	251	3	α10=	ORG
gujaf-220	251	4	gontarek	ORG
gujaf-220	251	5	2016	DATE
gujaf-220	252	1	gontarek &	ORG
gujaf-220	252	2	2018	DATE
gujaf-220	253	1	rgs	ORG
gujaf-220	254	1	cros	ORG
gujaf-220	255	1	al. 2016).	ORG
gujaf-220	256	1	rmc	PERSON
gujaf-220	256	2	subramaniam	GPE
gujaf-220	256	3	mcmanus & zhang,2009	ORG
gujaf-220	257	1	iselin	PERSON
gujaf-220	257	2	2019	DATE
gujaf-220	258	1	board risk management committee	ORG
gujaf-220	258	2	brmc	GPE
gujaf-220	259	1	ac	ORG
gujaf-220	259	2	nigerian	NORP
gujaf-220	259	3	nigerian	NORP
gujaf-220	260	1	section 359	LAW
gujaf-220	260	2	3	CARDINAL
gujaf-220	260	3	4	CARDINAL
gujaf-220	260	4	2004	DATE
gujaf-220	260	5	the federation of nigeria	ORG
gujaf-220	261	1	sec	ORG
gujaf-220	261	2	2003	DATE
gujaf-220	261	3	2018	DATE
gujaf-220	261	4	ac	ORG
gujaf-220	262	1	six	CARDINAL
gujaf-220	263	1	16	CARDINAL
gujaf-220	263	2	six	CARDINAL
gujaf-220	263	3	1	CARDINAL
gujaf-220	263	4	0	CARDINAL
gujaf-220	263	5	hassan, 2012 & hassan	ORG
gujaf-220	263	6	bello	GPE
gujaf-220	263	7	2013	DATE
gujaf-220	264	1	…………………………	PRODUCT
gujaf-220	265	1	fritz-morgenthal et	ORG
gujaf-220	266	1	al	PERSON
gujaf-220	267	1	2015	DATE
gujaf-220	268	1	annual	DATE
gujaf-220	270	1	al	PERSON
gujaf-220	271	1	2015	DATE
gujaf-220	272	1	nine	CARDINAL
gujaf-220	274	1	1 n βi xist +	QUANTITY
gujaf-220	275	1	gontarek &	ORG
gujaf-220	275	2	2018	DATE
gujaf-220	275	3	2017	CARDINAL
gujaf-220	276	1	gontarek	ORG
gujaf-220	276	2	2017	DATE
gujaf-220	277	1	1	CARDINAL
gujaf-220	277	2	0	CARDINAL
gujaf-220	277	3	each financial year	DATE
gujaf-220	280	1	frq	PERSON
gujaf-220	281	1	17 4	DATE
gujaf-220	281	2	nigeria	GPE
gujaf-220	283	1	1	CARDINAL
gujaf-220	284	1	1	CARDINAL
gujaf-220	284	2	frq rgs rc	PERSON
gujaf-220	284	3	1	CARDINAL
gujaf-220	284	4	1.000	CARDINAL
gujaf-220	284	5	1.000	CARDINAL
gujaf-220	284	6	0.381 1.000	CARDINAL
gujaf-220	284	7	0.395	CARDINAL
gujaf-220	284	8	1.000 1.170 0.858	CARDINAL
gujaf-220	284	9	2021	CARDINAL
gujaf-220	284	10	1	CARDINAL
gujaf-220	284	11	rgs	ORG
gujaf-220	285	1	rgs	ORG
gujaf-220	285	2	37%	PERCENT
gujaf-220	286	1	36%	PERCENT
gujaf-220	287	1	0.395	CARDINAL
gujaf-220	287	2	40%	PERCENT
gujaf-220	290	1	two	CARDINAL
gujaf-220	290	2	less than ten	CARDINAL
gujaf-220	293	1	1	CARDINAL
gujaf-220	293	2	less than 1.00	CARDINAL
gujaf-220	293	3	1999	DATE
gujaf-220	293	4	neter et.al.	DATE
gujaf-220	293	5	1996	DATE
gujaf-220	294	1	4.2	CARDINAL
gujaf-220	294	2	frq	PERSON
gujaf-220	296	1	18	CARDINAL
gujaf-220	296	2	2	CARDINAL
gujaf-220	297	1	0.430	CARDINAL
gujaf-220	297	2	0.082 3.760 0.000	QUANTITY
gujaf-220	297	3	0.268 het chi2	PERSON
gujaf-220	297	4	het	PERSON
gujaf-220	297	5	1.910	CARDINAL
gujaf-220	297	6	hausman	PERSON
gujaf-220	297	7	3.990	CARDINAL
gujaf-220	298	1	0.023	CARDINAL
gujaf-220	298	2	2021	CARDINAL
gujaf-220	298	3	0.271	CARDINAL
gujaf-220	298	4	27%	PERCENT
gujaf-220	299	1	nigeria	GPE
gujaf-220	300	1	2	CARDINAL
gujaf-220	300	2	0.268	CARDINAL
gujaf-220	301	1	26%	PERCENT
gujaf-220	301	2	nigeria	GPE
gujaf-220	303	1	2	CARDINAL
gujaf-220	304	1	0.000	CARDINAL
gujaf-220	304	2	p<0.000	ORG
gujaf-220	304	3	1%	PERCENT
gujaf-220	306	1	nigeria	GPE
gujaf-220	307	1	frq	PERSON
gujaf-220	308	1	two	CARDINAL
gujaf-220	309	1	19	CARDINAL
gujaf-220	310	1	0.000	CARDINAL
gujaf-220	311	1	0.430	CARDINAL
gujaf-220	312	1	9.250	CARDINAL
gujaf-220	312	2	0.000	CARDINAL
gujaf-220	313	1	three	CARDINAL
gujaf-220	315	1	5	CARDINAL
gujaf-220	315	2	nigeria	GPE
gujaf-220	315	3	nigeria	GPE
gujaf-220	316	1	nigeria	GPE
gujaf-220	318	1	nigeria	GPE
gujaf-220	319	1	abbott	GPE
gujaf-220	320	1	l.j; daugherty	PERSON
gujaf-220	320	2	parker	ORG
gujaf-220	320	3	& peters	ORG
gujaf-220	320	4	g.f.	GPE
gujaf-220	321	1	2016	DATE
gujaf-220	321	2	1	CARDINAL
gujaf-220	321	3	pp.3-17	ORG
gujaf-220	322	1	abdul malik	PERSON
gujaf-220	322	2	a.c.	GPE
gujaf-220	322	3	2017	CARDINAL
gujaf-220	322	4	nigerian	NORP
gujaf-220	322	5	asian journal of accounting	ORG
gujaf-220	322	6	pp.101-111	ORG
gujaf-220	323	1	abdullah	PERSON
gujaf-220	323	2	& chen	PERSON
gujaf-220	323	3	l.	PERSON
gujaf-220	323	4	2010	DATE
gujaf-220	323	5	malaysia	GPE
gujaf-220	323	6	msc thesis	ORG
gujaf-220	323	7	university of gothenburg	ORG
gujaf-220	323	8	27	CARDINAL
gujaf-220	323	9	2020	DATE
gujaf-220	324	1	z.	PERSON
gujaf-220	324	2	2018	DATE
gujaf-220	324	3	https://doi.org/10.1756pengurusan-2018-51-14	DATE
gujaf-220	324	4	abubakar	ORG
gujaf-220	324	5	a.h; ado	PERSON
gujaf-220	324	6	a.b; mohamed	PERSON
gujaf-220	324	7	m.i & mustapha	ORG
gujaf-220	324	8	u.a.	GPE
gujaf-220	324	9	2018	DATE
gujaf-220	324	10	nigeria	GPE
gujaf-220	324	11	american journal of business and management	ORG
gujaf-220	324	12	pp.7-13	EVENT
gujaf-220	325	1	acharyya	PERSON
gujaf-220	325	2	johnson	PERSON
gujaf-220	325	3	j. (2006	GPE
gujaf-220	325	4	four	CARDINAL
gujaf-220	325	5	european	NORP
gujaf-220	325	6	24	CARDINAL
gujaf-220	325	7	april, 2020	DATE
gujaf-220	326	1	h.o; &embele	PERSON
gujaf-220	326	2	k.	PERSON
gujaf-220	326	3	2019	DATE
gujaf-220	326	4	pp.30-36	EVENT
gujaf-220	327	1	al shaer	PERSON
gujaf-220	327	2	salama	GPE
gujaf-220	327	3	toms	GPE
gujaf-220	327	4	2017	DATE
gujaf-220	327	5	uk environmental accounting	ORG
gujaf-220	328	1	http://www.researchgate.net/ 20	DATE
gujaf-220	328	2	m.	PERSON
gujaf-220	328	3	2012	DATE
gujaf-220	328	4	the federal reserve bank	ORG
gujaf-220	328	5	new york	GPE
gujaf-220	329	1	13	CARDINAL
gujaf-220	329	2	september 2015	DATE
gujaf-220	330	1	amartey	PERSON
gujaf-220	330	2	f. & kamal	ORG
gujaf-220	330	3	2018	DATE
gujaf-220	330	4	september	DATE
gujaf-220	330	5	2018	DATE
gujaf-220	330	6	18th april, 2020	DATE
gujaf-220	331	1	anton	PERSON
gujaf-220	331	2	s.g.	GPE
gujaf-220	331	3	2018	DATE
gujaf-220	331	4	romanian	NORP
gujaf-220	332	1	151	CARDINAL
gujaf-220	333	1	a.	PERSON
gujaf-220	333	2	2015	DATE
gujaf-220	333	3	asian	NORP
gujaf-220	333	4	25	CARDINAL
gujaf-220	333	5	april, 2020	DATE
gujaf-220	334	1	baxter	PERSON
gujaf-220	334	2	j.c; hoitash	PERSON
gujaf-220	334	3	yezegel	ORG
gujaf-220	334	4	a.	PERSON
gujaf-220	334	5	2013	DATE
gujaf-220	334	6	1295	CARDINAL
gujaf-220	335	1	beasley	ORG
gujaf-220	335	2	m.s; pagach	ORG
gujaf-220	335	3	d.p; & warr	ORG
gujaf-220	335	4	r.s.	PERSON
gujaf-220	335	5	2008	DATE
gujaf-220	335	6	vo.23,pp.311-332	CARDINAL
gujaf-220	336	1	e.a.	GPE
gujaf-220	336	2	2011	DATE
gujaf-220	336	3	7	CARDINAL
gujaf-220	336	4	2020	DATE
gujaf-220	337	1	cheema	PERSON
gujaf-220	337	2	m.a; & man	ORG
gujaf-220	337	3	2017	DATE
gujaf-220	337	4	26	CARDINAL
gujaf-220	337	5	2020	DATE
gujaf-220	338	1	e.o.	GPE
gujaf-220	338	2	2017	DATE
gujaf-220	338	3	university of sussex	ORG
gujaf-220	338	4	26	CARDINAL
gujaf-220	338	5	april, 2020	DATE
gujaf-220	339	1	bromiley	ORG
gujaf-220	339	2	e.	PERSON
gujaf-220	339	3	2015	DATE
gujaf-220	339	4	48(4	CARDINAL
gujaf-220	340	1	265	CARDINAL
gujaf-220	340	2	steen	PERSON
gujaf-220	340	3	j. (2009	GPE
gujaf-220	340	4	pp.546	PERSON
gujaf-220	340	5	558	CARDINAL
gujaf-220	341	1	j.l; morel	PERSON
gujaf-220	341	2	& richardson	PERSON
gujaf-220	341	3	2011	DATE
gujaf-220	343	1	chen	PERSON
gujaf-220	343	2	chan	PERSON
gujaf-220	343	3	k.c, dong	PERSON
gujaf-220	343	4	zhang, f. (	ORG
gujaf-220	343	5	2015	DATE
gujaf-220	343	6	china	GPE
gujaf-220	343	7	european	NORP
gujaf-220	343	8	10	CARDINAL
gujaf-220	344	1	1-45	CARDINAL
gujaf-220	345	1	cohen j.r; krishnamoorthy	PERSON
gujaf-220	345	2	g. & wright	PERSON
gujaf-220	345	3	2017	DATE
gujaf-220	345	4	cfos	ORG
gujaf-220	345	5	pp.1-64	ORG
gujaf-220	346	1	www.ssrn.com	ORG
gujaf-220	346	2	17	CARDINAL
gujaf-220	346	3	april, 2020	DATE
gujaf-220	347	1	coso	PERSON
gujaf-220	347	2	2004	DATE
gujaf-220	347	3	treadway	PERSON
gujaf-220	348	1	www.coso.org	ORG
gujaf-220	349	1	17	CARDINAL
gujaf-220	349	2	2020	DATE
gujaf-220	350	1	coso	PERSON
gujaf-220	350	2	2017	DATE
gujaf-220	350	3	june 2017	DATE
gujaf-220	351	1	1-10	CARDINAL
gujaf-220	353	1	8	CARDINAL
gujaf-220	353	2	january, 2018	DATE
gujaf-220	354	1	b.	PERSON
gujaf-220	354	2	2013	DATE
gujaf-220	356	1	deloitte	ORG
gujaf-220	356	2	2014a	DATE
gujaf-220	356	3	today	DATE
gujaf-220	356	4	deloitte development llc; www.deloitte.comlast	ORG
gujaf-220	356	5	24	CARDINAL
gujaf-220	356	6	april, 2020	DATE
gujaf-220	357	1	21	CARDINAL
gujaf-220	357	2	2014b	DATE
gujaf-220	357	3	deloitte development llc; www.deloitte.comlast	ORG
gujaf-220	357	4	24	CARDINAL
gujaf-220	357	5	april, 2020	DATE
gujaf-220	358	1	deloitte	ORG
gujaf-220	358	2	2016	DATE
gujaf-220	358	3	24	CARDINAL
gujaf-220	358	4	april, 2020	DATE
gujaf-220	359	1	2015	DATE
gujaf-220	360	1	27(1	CARDINAL
gujaf-220	361	1	66-72	CARDINAL
gujaf-220	362	1	el-hewety	ORG
gujaf-220	363	1	2019	DATE
gujaf-220	363	2	a.	PERSON
gujaf-220	363	3	2015	DATE
gujaf-220	363	4	27	CARDINAL
gujaf-220	363	5	2020	DATE
gujaf-220	364	1	eyenubo	PERSON
gujaf-220	364	2	s.a; mohamed	PERSON
gujaf-220	364	3	ali	PERSON
gujaf-220	364	4	2017	DATE
gujaf-220	364	5	nigeria	GPE
gujaf-220	365	1	63	CARDINAL
gujaf-220	366	1	fathi	PERSON
gujaf-220	366	2	j. (	PERSON
gujaf-220	366	3	2013	DATE
gujaf-220	366	4	mediterranean journal	ORG
gujaf-220	366	5	social sciences	ORG
gujaf-220	366	6	pp.129	GPE
gujaf-220	367	1	frc	ORG
gujaf-220	367	2	2014	DATE
gujaf-220	367	3	the uk financial reporting council	ORG
gujaf-220	367	4	frc	ORG
gujaf-220	367	5	september	DATE
gujaf-220	367	6	2024	DATE
gujaf-220	367	7	28	CARDINAL
gujaf-220	367	8	2020	DATE
gujaf-220	368	1	2018	DATE
gujaf-220	368	2	nigerian	NORP
gujaf-220	368	3	council of nigeria	ORG
gujaf-220	368	4	4	CARDINAL
gujaf-220	368	5	april, 2020	DATE
gujaf-220	369	1	fritz-morgenthal	PERSON
gujaf-220	369	2	s.	GPE
gujaf-220	369	3	hellmuth	GPE
gujaf-220	369	4	j.	PERSON
gujaf-220	369	5	n.	ORG
gujaf-220	369	6	2015	CARDINAL
gujaf-220	371	1	9	CARDINAL
gujaf-220	371	2	1	CARDINAL
gujaf-220	371	3	71	CARDINAL
gujaf-220	371	4	2013	DATE
gujaf-220	371	5	september	DATE
gujaf-220	371	6	18 2013	DATE
gujaf-220	371	7	25	CARDINAL
gujaf-220	371	8	april, 2020	DATE
gujaf-220	372	1	2013	DATE
gujaf-220	372	2	basel	GPE
gujaf-220	372	3	april, 2010	DATE
gujaf-220	373	1	2014	DATE
gujaf-220	373	2	5	CARDINAL
gujaf-220	373	3	june, 2020	DATE
gujaf-220	374	1	2016	DATE
gujaf-220	374	2	federal reserve bank	ORG
gujaf-220	374	3	new york	GPE
gujaf-220	374	4	22(1	TIME
gujaf-220	374	5	www.newyorkfed.org/research	GPE
gujaf-220	375	1	27	CARDINAL
gujaf-220	375	2	april, 2020	DATE
gujaf-220	376	1	gebrayel	ORG
gujaf-220	376	2	salloum	ORG
gujaf-220	376	3	& lefebvre	ORG
gujaf-220	376	4	2018	DATE
gujaf-220	376	5	www.wileyonlinelibrary.com/journal/ijaulast	ORG
gujaf-220	376	6	20th april, 2020	DATE
gujaf-220	377	1	& kaplan r.s.	ORG
gujaf-220	377	2	2015	CARDINAL
gujaf-220	379	1	american	NORP
gujaf-220	380	1	105	CARDINAL
gujaf-220	381	1	447–451	CARDINAL
gujaf-220	382	1	goncalves	ORG
gujaf-220	382	2	gaio	ORG
gujaf-220	382	3	2018	DATE
gujaf-220	383	1	european	NORP
gujaf-220	384	1	582597	DATE
gujaf-220	385	1	gontarek	PERSON
gujaf-220	385	2	w.	PERSON
gujaf-220	385	3	2016	DATE
gujaf-220	385	4	w	ORG
gujaf-220	385	5	2018	DATE
gujaf-220	386	1	w	ORG
gujaf-220	386	2	2018b	DATE
gujaf-220	386	3	doi:10.1111	ORG
gujaf-220	386	4	29	CARDINAL
gujaf-220	386	5	2020	DATE
gujaf-220	387	1	22 gontarek	QUANTITY
gujaf-220	387	2	w	ORG
gujaf-220	387	3	2018	DATE
gujaf-220	388	1	gordon	PERSON
gujaf-220	388	2	l.a	GPE
gujaf-220	388	3	m.p, & tseng	ORG
gujaf-220	388	4	2009	DATE
gujaf-220	388	5	journal of accounting & public policy	ORG
gujaf-220	388	6	28	CARDINAL
gujaf-220	389	1	301-327	CARDINAL
gujaf-220	390	1	gorzen-mitka	PERSON
gujaf-220	390	2	i.	PERSON
gujaf-220	390	3	2015	DATE
gujaf-220	390	4	21 st century	DATE
gujaf-220	390	5	vol.10	PERSON
gujaf-220	390	6	2	CARDINAL
gujaf-220	391	1	gorzen-mitka	PERSON
gujaf-220	391	2	i.	PERSON
gujaf-220	391	3	2018	DATE
gujaf-220	391	4	european journal of sustainable	ORG
gujaf-220	392	1	govindarajan	ORG
gujaf-220	392	2	icma centre	ORG
gujaf-220	392	3	dp2011-22,	ORG
gujaf-220	392	4	november, 2011	DATE
gujaf-220	392	5	4	CARDINAL
gujaf-220	392	6	june, 2020	DATE
gujaf-220	393	1	gustafsson	PERSON
gujaf-220	393	2	2015	DATE
gujaf-220	393	3	umea school of business and economics	ORG
gujaf-220	393	4	umea universitet	ORG
gujaf-220	393	5	6	CARDINAL
gujaf-220	393	6	june, 2020	DATE
gujaf-220	394	1	haruna	PERSON
gujaf-220	394	2	l.a	GPE
gujaf-220	394	3	hassan	GPE
gujaf-220	394	4	s.u.	GPE
gujaf-220	394	5	2018	DATE
gujaf-220	394	6	nigeria	GPE
gujaf-220	394	7	scholedge international journal of business policy &	ORG
gujaf-220	394	8	5(3	CARDINAL
gujaf-220	395	1	14	CARDINAL
gujaf-220	396	1	hassan	PERSON
gujaf-220	396	2	s.u.	GPE
gujaf-220	396	3	2013	DATE
gujaf-220	397	1	nigerian	NORP
gujaf-220	397	2	pp.147	PERSON
gujaf-220	398	1	hassan	ORG
gujaf-220	398	2	s.u & bello	ORG
gujaf-220	398	3	a.	PERSON
gujaf-220	398	4	2013	DATE
gujaf-220	398	5	nigeria	GPE
gujaf-220	398	6	international journal of accounting	ORG
gujaf-220	398	7	1(6	CARDINAL
gujaf-220	399	1	47-63	DATE
gujaf-220	400	1	hassan	PERSON
gujaf-220	400	2	s. u., & ibrahim	ORG
gujaf-220	400	3	g.	PERSON
gujaf-220	400	4	2014	DATE
gujaf-220	401	1	nigeria	GPE
gujaf-220	402	1	international journal of accounting	ORG
gujaf-220	402	2	2(1	CARDINAL
gujaf-220	403	1	cox, r.a.k & kummel	ORG
gujaf-220	403	2	2017	DATE
gujaf-220	403	3	27	CARDINAL
gujaf-220	403	4	april, 2020	DATE
gujaf-220	404	1	2017	DATE
gujaf-220	404	2	international journal of business management	ORG
gujaf-220	404	3	pp.1-14	ORG
gujaf-220	405	1	c.s.	GPE
gujaf-220	405	2	2012	DATE
gujaf-220	405	3	university of arkansas	ORG
gujaf-220	405	4	8	CARDINAL
gujaf-220	405	5	2020	DATE
gujaf-220	406	1	c.s; & peters	ORG
gujaf-220	406	2	g.f.	GPE
gujaf-220	406	3	2015	DATE
gujaf-220	406	4	vol.34	PRODUCT
gujaf-220	407	1	a.s.	GPE
gujaf-220	407	2	2014	DATE
gujaf-220	407	3	brazil	GPE
gujaf-220	408	1	29	CARDINAL
gujaf-220	408	2	april, 2020	DATE
gujaf-220	409	1	ifeanyichukwu	ORG
gujaf-220	409	2	o.o; &ohaka	ORG
gujaf-220	409	3	j. (	PERSON
gujaf-220	409	4	2019	DATE
gujaf-220	409	5	vol.5(11	ORG
gujaf-220	410	1	1-6	CARDINAL
gujaf-220	410	2	2020	DATE
gujaf-220	411	1	iif	ORG
gujaf-220	411	2	2011	DATE
gujaf-220	411	3	the institute of international finance	ORG
gujaf-220	411	4	washington	GPE
gujaf-220	411	5	dc	GPE
gujaf-220	411	6	4	CARDINAL
gujaf-220	411	7	2020	DATE
gujaf-220	412	1	iselin	ORG
gujaf-220	412	2	m.	PERSON
gujaf-220	412	3	2016	DATE
gujaf-220	412	4	20	CARDINAL
gujaf-220	412	5	april, 2020	DATE
gujaf-220	413	1	iselin	ORG
gujaf-220	413	2	m.	PERSON
gujaf-220	413	3	2019	DATE
gujaf-220	413	4	20	CARDINAL
gujaf-220	413	5	april, 2020	DATE
gujaf-220	414	1	http://www.iif.com/ http://www.semanticscholar.org/	ORG
gujaf-220	414	2	s.	PERSON
gujaf-220	414	3	2015	DATE
gujaf-220	414	4	malaysia	GPE
gujaf-220	414	5	27	CARDINAL
gujaf-220	414	6	2020	DATE
gujaf-220	415	1	ishak	PERSON
gujaf-220	415	2	s.	PERSON
gujaf-220	415	3	2016	DATE
gujaf-220	415	4	malaysia	GPE
gujaf-220	415	5	international journal of research	ORG
gujaf-220	415	6	issn	PERSON
gujaf-220	415	7	2348-6848	DATE
gujaf-220	416	1	27	CARDINAL
gujaf-220	416	2	2020	DATE
gujaf-220	417	1	ittner	ORG
gujaf-220	417	2	c.d; & keusch	ORG
gujaf-220	417	3	t.	GPE
gujaf-220	417	4	2015	DATE
gujaf-220	418	1	26	CARDINAL
gujaf-220	418	2	april, 2020	DATE
gujaf-220	419	1	jackson	PERSON
gujaf-220	419	2	2020	DATE
gujaf-220	419	3	2020	DATE
gujaf-220	419	4	8	CARDINAL
gujaf-220	419	5	2020	DATE
gujaf-220	420	1	2017	DATE
gujaf-220	420	2	9	CARDINAL
gujaf-220	420	3	april, 2020	DATE
gujaf-220	421	1	kakanda	PERSON
gujaf-220	421	2	m.m; &basariah	ORG
gujaf-220	421	3	2017b	DATE
gujaf-220	422	1	nigeria	GPE
gujaf-220	422	2	7(1	CARDINAL
gujaf-220	422	3	506	CARDINAL
gujaf-220	423	1	kakanda	PERSON
gujaf-220	423	2	m.m; &basariah	ORG
gujaf-220	423	3	2017c	DATE
gujaf-220	423	4	nigeria	GPE
gujaf-220	423	5	pp.357-367	ORG
gujaf-220	424	1	kakanda	PERSON
gujaf-220	424	2	m.m; &basariah	ORG
gujaf-220	424	3	2017a	DATE
gujaf-220	424	4	asian	NORP
gujaf-220	425	1	kallamu	GPE
gujaf-220	425	2	b.s.	GPE
gujaf-220	425	3	2015	DATE
gujaf-220	425	4	pp.1-24	ORG
gujaf-220	426	1	m.u; che-ahmad	PERSON
gujaf-220	426	2	n.a.	GPE
gujaf-220	427	1	2016	DATE
gujaf-220	427	2	nigeria	GPE
gujaf-220	427	3	international journal of economics	ORG
gujaf-220	427	4	131	CARDINAL
gujaf-220	428	1	j. (	PERSON
gujaf-220	428	2	2015):implementing	CARDINAL
gujaf-220	428	3	the association of accountants	ORG
gujaf-220	428	4	www.imanet.org/thought_leadership	DATE
gujaf-220	428	5	24	CARDINAL
gujaf-220	428	6	2020	DATE
gujaf-220	429	1	lingel	ORG
gujaf-220	429	2	e.	PERSON
gujaf-220	429	3	2012	DATE
gujaf-220	429	4	macquarie applied finance centre research	ORG
gujaf-220	430	1	37	CARDINAL
gujaf-220	430	2	23	CARDINAL
gujaf-220	430	3	april, 2020	DATE
gujaf-220	431	1	s.a.	PERSON
gujaf-220	431	2	2015	DATE
gujaf-220	432	1	luo	PERSON
gujaf-220	432	2	2017	DATE
gujaf-220	432	3	6	CARDINAL
gujaf-220	433	1	16-26	CARDINAL
gujaf-220	434	1	mohamad	PERSON
gujaf-220	434	2	abdurrahman	GPE
gujaf-220	434	3	a.p	GPE
gujaf-220	434	4	keong	GPE
gujaf-220	434	5	2020	DATE
gujaf-220	434	6	malaysian	NORP
gujaf-220	435	1	mohammad	PERSON
gujaf-220	435	2	w.m.w	PERSON
gujaf-220	435	3	s.s; & zaini	ORG
gujaf-220	435	4	r.m.	ORG
gujaf-220	435	5	2018	DATE
gujaf-220	435	6	malaysia	GPE
gujaf-220	435	7	asia-pacific business	LOC
gujaf-220	435	8	2020	DATE
gujaf-220	436	1	& azim	ORG
gujaf-220	436	2	i.a.	GPE
gujaf-220	436	3	2016	DATE
gujaf-220	436	4	24	CARDINAL
gujaf-220	436	5	april, 2020	DATE
gujaf-220	437	1	nazari	ORG
gujaf-220	437	2	2017	DATE
gujaf-220	438	1	nichita	PERSON
gujaf-220	438	2	m. (	PERSON
gujaf-220	438	3	2018	DATE
gujaf-220	438	4	17	CARDINAL
gujaf-220	438	5	april, 2020	DATE
gujaf-220	439	1	24	QUANTITY
gujaf-220	439	2	e.o; mukoro	PERSON
gujaf-220	439	3	d.o; ben-caleb	PERSON
gujaf-220	439	4	o.a.	PERSON
gujaf-220	439	5	2016	DATE
gujaf-220	439	6	nigeria	GPE
gujaf-220	439	7	4th	ORDINAL
gujaf-220	439	8	2020	DATE
gujaf-220	440	1	2015	DATE
gujaf-220	440	2	nigeria	GPE
gujaf-220	440	3	pp.312-326	ORG
gujaf-220	441	1	olayinka	ORG
gujaf-220	441	2	a.e; uwuigbe	PERSON
gujaf-220	441	3	e &uwuigbe	ORG
gujaf-220	441	4	o.r.	ORG
gujaf-220	441	5	2018	DATE
gujaf-220	442	1	nigerian	NORP
gujaf-220	442	2	16(4	CARDINAL
gujaf-220	443	1	16-27	CARDINAL
gujaf-220	444	1	oliver	PERSON
gujaf-220	444	2	g.n.	PERSON
gujaf-220	444	3	2017	DATE
gujaf-220	444	4	nigeria	GPE
gujaf-220	446	1	278-281	CARDINAL
gujaf-220	447	1	o.f; adeyele	GPE
gujaf-220	447	2	j.s	PERSON
gujaf-220	447	3	2018	DATE
gujaf-220	447	4	nigeria	GPE
gujaf-220	448	1	patrick	PERSON
gujaf-220	448	2	e.a; paulinus	GPE
gujaf-220	448	3	2015	DATE
gujaf-220	448	4	nigeria	GPE
gujaf-220	448	5	american journal of economics	ORG
gujaf-220	449	1	putra	GPE
gujaf-220	449	2	a.m; pagalung	GPE
gujaf-220	449	3	a.h.	ORG
gujaf-220	449	4	2018	DATE
gujaf-220	449	5	south east	LOC
gujaf-220	449	6	asian	NORP
gujaf-220	449	7	13(2	CARDINAL
gujaf-220	450	1	499-517	CARDINAL
gujaf-220	450	2	pwc	ORG
gujaf-220	450	3	2013	DATE
gujaf-220	451	1	21	CARDINAL
gujaf-220	451	2	april, 2020	DATE
gujaf-220	452	1	& arshad	PERSON
gujaf-220	452	2	r.	PERSON
gujaf-220	452	3	2014	DATE
gujaf-220	453	1	renn	PERSON
gujaf-220	453	2	klinke	PERSON
gujaf-220	453	3	m. (2011	PERSON
gujaf-220	453	4	royal swedish academy of sciences 2011	ORG
gujaf-220	453	5	www.kva.se/enlast	ORG
gujaf-220	453	6	24th april, 2020	DATE
gujaf-220	454	1	rittenberg	PERSON
gujaf-220	454	2	2012	DATE
gujaf-220	454	3	january 2012	DATE
gujaf-220	454	4	www.coso.org	ORG
gujaf-220	454	5	5	CARDINAL
gujaf-220	454	6	2020	DATE
gujaf-220	455	1	roychowdhury	ORG
gujaf-220	455	2	s.	PERSON
gujaf-220	455	3	2006	DATE
gujaf-220	456	1	1	CARDINAL
gujaf-220	456	2	54	DATE
gujaf-220	457	1	saona	PERSON
gujaf-220	457	2	muro	GPE
gujaf-220	457	3	alvarado	GPE
gujaf-220	457	4	m.	PERSON
gujaf-220	457	5	2019	DATE
gujaf-220	458	1	spanish	NORP
gujaf-220	458	2	6th	ORDINAL
gujaf-220	458	3	2020	DATE
gujaf-220	459	1	muro	GPE
gujaf-220	459	2	martin	PERSON
gujaf-220	459	3	san martin	PERSON
gujaf-220	459	4	baer-fuentes h.	ORG
gujaf-220	459	5	2019	DATE
gujaf-220	459	6	european	NORP
gujaf-220	460	1	sec	ORG
gujaf-220	460	2	2003a	DATE
gujaf-220	462	1	sec	ORG
gujaf-220	462	2	2003b	DATE
gujaf-220	463	1	406	CARDINAL
gujaf-220	463	2	407	CARDINAL
gujaf-220	463	3	2002	DATE
gujaf-220	463	4	nos	PERSON
gujaf-220	463	5	january 23, 2003	DATE
gujaf-220	464	1	sheedy	PERSON
gujaf-220	464	2	griffin	PERSON
gujaf-220	464	3	2014	DATE
gujaf-220	464	4	macquarie university	ORG
gujaf-220	464	5	14	CARDINAL
gujaf-220	464	6	2020	DATE
gujaf-220	465	1	sheedy e.a	PERSON
gujaf-220	465	2	griffin	PERSON
gujaf-220	465	3	& barbour	ORG
gujaf-220	465	4	j.p.	PERSON
gujaf-220	465	5	2017	DATE
gujaf-220	465	6	32	DATE
gujaf-220	466	1	101	CARDINAL
gujaf-220	467	1	sheedy	ORG
gujaf-220	467	2	e. & tam	ORG
gujaf-220	467	3	2019	DATE
gujaf-220	468	1	107 www.elseevier.com/locate/jbflast accessed 17th march, 2020	DATE
gujaf-220	470	1	sheedy	PERSON
gujaf-220	470	2	& griffin	ORG
gujaf-220	470	3	2017	DATE
gujaf-220	470	4	www.wileyonlinelibrary.com/journal/corg	ORG
gujaf-220	470	5	10.1111	CARDINAL
gujaf-220	471	1	24	CARDINAL
gujaf-220	471	2	april, 2020	DATE
gujaf-220	472	1	m.m; & ragab, a.	ORG
gujaf-220	472	2	2014	DATE
gujaf-220	472	3	egypt	GPE
gujaf-220	473	1	g.	PERSON
gujaf-220	473	2	kemp	GPE
gujaf-220	473	3	s.t.	PERSON
gujaf-220	473	4	2013	DATE
gujaf-220	474	1	the global association of risk professionals	ORG
gujaf-220	474	2	june 2013	DATE
gujaf-220	475	1	17	CARDINAL
gujaf-220	475	2	april, 2020	DATE
gujaf-220	476	1	srivastava, a. (	ORG
gujaf-220	476	2	2019	DATE
gujaf-220	477	1	24:1277–1316	CARDINAL
gujaf-220	477	2	r.m.	GPE
gujaf-220	477	3	2014	DATE
gujaf-220	477	4	nber working paper series	ORG
gujaf-220	477	5	20274	DATE
gujaf-220	477	6	2020	DATE
gujaf-220	478	1	2018	DATE
gujaf-220	478	2	eu	ORG
gujaf-220	479	1	beasley	ORG
gujaf-220	479	2	m.s;	PERSON
gujaf-220	479	3	d.r.	GPE
gujaf-220	479	4	2016	DATE
gujaf-220	479	5	4	CARDINAL
gujaf-220	479	6	2020	DATE
gujaf-220	479	7	2017	DATE
gujaf-220	479	8	d & stanley	ORG
gujaf-220	479	9	2009	DATE
gujaf-220	479	10	uk	GPE
gujaf-220	479	11	27	CARDINAL
gujaf-220	479	12	2020	DATE
gujaf-220	480	1	wang	ORG
gujaf-220	480	2	bloomberg	ORG
gujaf-220	480	3	zhang	PERSON
gujaf-220	480	4	& zhang	PERSON
gujaf-220	480	5	2015	DATE
gujaf-220	480	6	china	GPE
gujaf-220	480	7	1	CARDINAL
gujaf-220	480	8	6	CARDINAL
gujaf-220	481	1	87	CARDINAL
gujaf-220	482	1	2015	DATE
gujaf-220	482	2	asia	LOC
gujaf-220	482	3	409	CARDINAL
gujaf-220	483	1	lewis, a. (	ORG
gujaf-220	483	2	2018	DATE
gujaf-220	483	3	the caribbean development bank	ORG
gujaf-220	483	4	international journal of business and economic	ORG
gujaf-220	484	1	xu	PERSON
gujaf-220	484	2	t	GPE
gujaf-220	484	3	grove	GPE
gujaf-220	484	4	h &schaberl	ORG
gujaf-220	484	5	2013	DATE
gujaf-220	486	1	104-114	CARDINAL
gujaf-220	487	1	x.	PERSON
gujaf-220	487	2	2016	DATE
gujaf-220	487	3	oxford brookes university	ORG
gujaf-220	487	4	december 2016	DATE
gujaf-220	487	5	6	CARDINAL
gujaf-220	487	6	june, 2020	DATE