id	sid	eid	entity	type
gujaf-251	1	1	4	CARDINAL
gujaf-251	1	2	2	CARDINAL
gujaf-251	1	3	october	DATE
gujaf-251	1	4	2023	CARDINAL
gujaf-251	1	5	2756-665x	CARDINAL
gujaf-251	1	6	social sciences	ORG
gujaf-251	1	7	federal university gusau	ORG
gujaf-251	1	8	zamfara state	GPE
gujaf-251	1	9	2023	CARDINAL
gujaf-251	1	10	4	CARDINAL
gujaf-251	1	11	2	CARDINAL
gujaf-251	1	12	october	DATE
gujaf-251	1	13	2023	CARDINAL
gujaf-251	1	14	2756-665x	CARDINAL
gujaf-251	1	15	social sciences	ORG
gujaf-251	1	16	federal university gusau	ORG
gujaf-251	1	17	zamfara state	GPE
gujaf-251	2	1	ahmadu bello university press limited	ORG
gujaf-251	2	2	zaria kaduna	PERSON
gujaf-251	2	3	nigeria	GPE
gujaf-251	3	1	08065949711	CARDINAL
gujaf-251	3	2	069-879121	CARDINAL
gujaf-251	4	1	shehu usman hassan department	PERSON
gujaf-251	5	1	muhammad mustapha	PERSON
gujaf-251	5	2	ahmadu bello university	ORG
gujaf-251	5	3	zaria	PERSON
gujaf-251	5	4	kaduna state	GPE
gujaf-251	6	1	umar farouk	PERSON
gujaf-251	6	2	federal university gusau	ORG
gujaf-251	6	3	zamfara state	GPE
gujaf-251	7	1	modu kumshe department of accounting	ORG
gujaf-251	7	2	university of maiduguri	ORG
gujaf-251	7	3	borno	GPE
gujaf-251	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-251	8	2	paul university	ORG
gujaf-251	9	1	prof kabir tahir hamid	PERSON
gujaf-251	9	2	bayero university	ORG
gujaf-251	9	3	kano	ORG
gujaf-251	10	1	prof	PERSON
gujaf-251	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-251	11	2	university of jos	ORG
gujaf-251	12	1	clifford ofurum department of accounting	ORG
gujaf-251	12	2	university of portharcourt	ORG
gujaf-251	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-251	14	2	ahmadu bello university	ORG
gujaf-251	14	3	zaria	PERSON
gujaf-251	15	1	prof	PERSON
gujaf-251	16	1	yusuf	PERSON
gujaf-251	17	1	b. rahman	PERSON
gujaf-251	17	2	lagos state university	ORG
gujaf-251	19	1	suleiman a. s. aruwa	PERSON
gujaf-251	19	2	nasarawa state university	ORG
gujaf-251	19	3	keffi	GPE
gujaf-251	21	1	muhammad junaidu	PERSON
gujaf-251	21	2	kurawa iv	ORG
gujaf-251	22	1	university kano	ORG
gujaf-251	24	1	muhammad habibu sabari department	PERSON
gujaf-251	24	2	ahmadu bello university	ORG
gujaf-251	24	3	zaria	PERSON
gujaf-251	24	4	prof	PERSON
gujaf-251	25	1	okpanachi joshua department of accounting	ORG
gujaf-251	25	2	nigerian defence academy	ORG
gujaf-251	25	3	kaduna	GPE
gujaf-251	26	1	hassan ibrahim department	PERSON
gujaf-251	26	2	ibb university	ORG
gujaf-251	26	3	niger state	GPE
gujaf-251	27	1	prof	PERSON
gujaf-251	28	1	mary okwo department of accounting	ORG
gujaf-251	28	2	enugu state university of science and technology	ORG
gujaf-251	30	1	aminu isah department of accounting	ORG
gujaf-251	30	2	bayero university	ORG
gujaf-251	30	3	kano	ORG
gujaf-251	31	1	prof	PERSON
gujaf-251	32	1	ahmadu bello department of accounting	ORG
gujaf-251	32	2	ahmadu bello university	ORG
gujaf-251	32	3	zaria	PERSON
gujaf-251	33	1	prof	PERSON
gujaf-251	34	1	musa yelwa abubakar department	PERSON
gujaf-251	34	2	usmanu danfodiyo university	ORG
gujaf-251	34	3	sokoto state	ORG
gujaf-251	35	1	prof	ORG
gujaf-251	36	1	salisu abubakar department of accounting	ORG
gujaf-251	36	2	ahmadu bello university	ORG
gujaf-251	36	3	zaria	PERSON
gujaf-251	36	4	kaduna state	GPE
gujaf-251	37	1	prof	PERSON
gujaf-251	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-251	38	2	bayero university	ORG
gujaf-251	39	1	fatima	PERSON
gujaf-251	39	2	university of maiduguri	ORG
gujaf-251	39	3	borno	GPE
gujaf-251	40	1	sunusi sa'ad	PERSON
gujaf-251	40	2	dutse	GPE
gujaf-251	40	3	jigawa state	GPE
gujaf-251	41	1	nasiru a. ka’oje	PERSON
gujaf-251	41	2	usmanu danfodiyo university	ORG
gujaf-251	41	3	sokoto	PERSON
gujaf-251	42	1	aminu abdullahi	PERSON
gujaf-251	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-251	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-251	43	2	nigerian defence academy	ORG
gujaf-251	43	3	kaduna state	GPE
gujaf-251	44	1	dr.	PERSON
gujaf-251	44	2	saidu adamu department of accounting	ORG
gujaf-251	45	1	dr.	PERSON
gujaf-251	45	2	nasiru yunusa department	PERSON
gujaf-251	45	3	ahmadu bello university	ORG
gujaf-251	45	4	zaria	PERSON
gujaf-251	46	1	aisha	PERSON
gujaf-251	46	2	muhammad department	PERSON
gujaf-251	46	3	ahmadu bello university	ORG
gujaf-251	46	4	zaria	PERSON
gujaf-251	47	1	lawal muhammad	PERSON
gujaf-251	47	2	ahmadu bello university	ORG
gujaf-251	47	3	zaria	PERSON
gujaf-251	48	1	farouk	PERSON
gujaf-251	48	2	american university of nigeria	ORG
gujaf-251	48	3	yola	ORG
gujaf-251	49	1	bashir umar farouk	PERSON
gujaf-251	49	2	federal university gusau	ORG
gujaf-251	49	3	zamfara state	GPE
gujaf-251	50	1	dr emmanuel omokhuale department	PERSON
gujaf-251	50	2	federal university gusau	ORG
gujaf-251	51	1	state	ORG
gujaf-251	51	2	vi advisory board	ORG
gujaf-251	52	1	kabiru isah	PERSON
gujaf-251	52	2	bayero university kano	ORG
gujaf-251	53	1	bashir	PERSON
gujaf-251	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-251	53	3	sokoto state	ORG
gujaf-251	55	1	muhammad tanko	PERSON
gujaf-251	55	2	kaduna state university	ORG
gujaf-251	55	3	kaduna	GPE
gujaf-251	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-251	56	2	sokoto state	ORG
gujaf-251	58	1	aliyu sulaiman kantudu	PERSON
gujaf-251	58	2	university kano	ORG
gujaf-251	59	1	yazid ibrahim kabir	PERSON
gujaf-251	59	2	federal university gusau	ORG
gujaf-251	59	3	zamfara state	GPE
gujaf-251	60	1	vii	PERSON
gujaf-251	60	2	gusau journal of accounting	ORG
gujaf-251	61	1	two	CARDINAL
gujaf-251	61	2	april and october annually	DATE
gujaf-251	62	1	the department of accounting	ORG
gujaf-251	62	2	social sciences	ORG
gujaf-251	62	3	federal university gusau	ORG
gujaf-251	62	4	zamfara state	GPE
gujaf-251	62	5	nigeria	GPE
gujaf-251	62	6	islamic finance	ORG
gujaf-251	62	7	islamic	NORP
gujaf-251	63	1	english	LANGUAGE
gujaf-251	64	1	more than 15	CARDINAL
gujaf-251	64	2	a4	ORG
gujaf-251	64	3	1.5	CARDINAL
gujaf-251	64	4	12	CARDINAL
gujaf-251	65	1	25 percent	PERCENT
gujaf-251	66	1	5000	CARDINAL
gujaf-251	66	2	more than 250	CARDINAL
gujaf-251	66	3	four	CARDINAL
gujaf-251	67	1	apa 7th	PRODUCT
gujaf-251	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-251	72	1	fcmb	PERSON
gujaf-251	72	2	7278465011	DATE
gujaf-251	72	3	gusau journal of accounting	ORG
gujaf-251	72	4	federal university gusau	ORG
gujaf-251	72	5	zamfara state	GPE
gujaf-251	74	1	+2348069393824	DATE
gujaf-251	75	1	nigeria 1	FAC
gujaf-251	75	2	bala ado	PERSON
gujaf-251	75	3	nik mohd rashid	PERSON
gujaf-251	75	4	sa’adatu b. adam	PERSON
gujaf-251	75	5	abubakar	PERSON
gujaf-251	75	6	tariro masunda welfare	PERSON
gujaf-251	75	7	kaduna state	GPE
gujaf-251	75	8	18	CARDINAL
gujaf-251	75	9	i. isah	PERSON
gujaf-251	75	10	ibrahim kekere sule	PERSON
gujaf-251	75	11	phd	PERSON
gujaf-251	75	12	31	CARDINAL
gujaf-251	75	13	dwi damayanti	ORG
gujaf-251	75	14	nigeria	GPE
gujaf-251	75	15	47	CARDINAL
gujaf-251	76	1	m.s. tijjani	PERSON
gujaf-251	76	2	s. salami phd	PERSON
gujaf-251	76	3	nigeria	GPE
gujaf-251	76	4	67	CARDINAL
gujaf-251	76	5	hyeladi stanley dibal	PERSON
gujaf-251	76	6	polytechnics	GPE
gujaf-251	76	7	north west	GPE
gujaf-251	76	8	nigeria	GPE
gujaf-251	76	9	88	CARDINAL
gujaf-251	76	10	aliyu abdullahi ahmed	PERSON
gujaf-251	76	11	rabiatu ahmed	PERSON
gujaf-251	76	12	110	CARDINAL
gujaf-251	76	13	daniel gbadebo board education	ORG
gujaf-251	76	14	nigeria	GPE
gujaf-251	76	15	131	CARDINAL
gujaf-251	76	16	idris ibrahimphd	PERSON
gujaf-251	77	1	luka mailafia	PERSON
gujaf-251	77	2	suleiman phd	PERSON
gujaf-251	77	3	nigerian	NORP
gujaf-251	78	1	149	CARDINAL
gujaf-251	78	2	ovbe simon	PERSON
gujaf-251	78	3	south africa	GPE
gujaf-251	79	1	167	CARDINAL
gujaf-251	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-251	79	3	nigeria	GPE
gujaf-251	79	4	182	CARDINAL
gujaf-251	79	5	patrick omoruyi	PERSON
gujaf-251	79	6	yunisa	PERSON
gujaf-251	79	7	simon amodu	PERSON
gujaf-251	79	8	nurudeen adebayo	PERSON
gujaf-251	79	9	nigeria	GPE
gujaf-251	79	10	209	CARDINAL
gujaf-251	79	11	umar suleiman abubakar dabai	PERSON
gujaf-251	79	12	biyai	GPE
gujaf-251	79	13	abubakar jimoh	PERSON
gujaf-251	79	14	haruna halimah	PERSON
gujaf-251	79	15	sani sambo phd	PERSON
gujaf-251	79	16	nigeria	GPE
gujaf-251	79	17	227	CARDINAL
gujaf-251	79	18	adamu salihu	ORG
gujaf-251	79	19	aminu danladi ahmad	PERSON
gujaf-251	79	20	zaharaddeen	CARDINAL
gujaf-251	79	21	salisu maigoshi	ORG
gujaf-251	79	22	naja'atu bala rabiu	PERSON
gujaf-251	80	1	240	CARDINAL
gujaf-251	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-251	81	1	nigeria	GPE
gujaf-251	81	2	idris mohammed	PERSON
gujaf-251	81	3	joshua okpanachi	PERSON
gujaf-251	81	4	onipeadabenege yahaya	GPE
gujaf-251	81	5	suleiman	PERSON
gujaf-251	81	6	110	CARDINAL
gujaf-251	81	7	daniel gbadebo department of accounting science walter sisulu university	ORG
gujaf-251	81	8	south africa	GPE
gujaf-251	82	1	nigerian	NORP
gujaf-251	84	1	nigerian	NORP
gujaf-251	84	2	1981	DATE
gujaf-251	84	3	2020	DATE
gujaf-251	86	1	treasury	ORG
gujaf-251	87	1	0.27%	PERCENT
gujaf-251	87	2	1%	PERCENT
gujaf-251	88	1	0.06%	PERCENT
gujaf-251	88	2	5%	PERCENT
gujaf-251	89	1	treasury	ORG
gujaf-251	89	2	0.08%	PERCENT
gujaf-251	89	3	10%	PERCENT
gujaf-251	94	1	1	CARDINAL
gujaf-251	95	1	decades	DATE
gujaf-251	97	1	1970	DATE
gujaf-251	98	1	2019	DATE
gujaf-251	100	1	pan & mishra	ORG
gujaf-251	100	2	2018	DATE
gujaf-251	101	1	https://doi.org/10.57233/gujaf.v4i2.7 111	PERSON
gujaf-251	101	2	bayar et al.	ORG
gujaf-251	101	3	2014	DATE
gujaf-251	103	1	odunga	PERSON
gujaf-251	103	2	ayoyi	GPE
gujaf-251	103	3	2016	DATE
gujaf-251	104	1	2016	DATE
gujaf-251	105	1	nigeria	GPE
gujaf-251	106	1	0.245 billion	MONEY
gujaf-251	106	2	1980	DATE
gujaf-251	106	3	1508.51 billion	MONEY
gujaf-251	106	4	2012	DATE
gujaf-251	107	1	6.349 billion	MONEY
gujaf-251	107	2	1980	DATE
gujaf-251	107	3	7782.6 billion	MONEY
gujaf-251	107	4	2010	DATE
gujaf-251	108	1	billion	CARDINAL
gujaf-251	108	2	2011	DATE
gujaf-251	108	3	2022	CARDINAL
gujaf-251	111	1	nigeria	GPE
gujaf-251	112	1	ubesie et al	PERSON
gujaf-251	112	2	2020	DATE
gujaf-251	113	1	2018	DATE
gujaf-251	114	1	2021	CARDINAL
gujaf-251	115	1	2021	CARDINAL
gujaf-251	115	2	treasury	ORG
gujaf-251	116	1	2017	CARDINAL
gujaf-251	116	2	treasury	ORG
gujaf-251	117	1	112	CARDINAL
gujaf-251	118	1	nigeria	GPE
gujaf-251	120	1	2021	CARDINAL
gujaf-251	121	1	ogbuji et al	PERSON
gujaf-251	122	1	2021	CARDINAL
gujaf-251	127	1	0.27%	PERCENT
gujaf-251	127	2	1%	PERCENT
gujaf-251	128	1	0.06%	PERCENT
gujaf-251	128	2	5%	PERCENT
gujaf-251	129	1	treasury	ORG
gujaf-251	129	2	0.08%	PERCENT
gujaf-251	129	3	10%	PERCENT
gujaf-251	132	1	section 2	LAW
gujaf-251	132	2	nigeria	GPE
gujaf-251	133	1	section 3 and	LAW
gujaf-251	133	2	section 5	LAW
gujaf-251	134	1	2	CARDINAL
gujaf-251	134	2	2019	DATE
gujaf-251	140	1	113	CARDINAL
gujaf-251	150	1	okoyan & peter	ORG
gujaf-251	150	2	2021	DATE
gujaf-251	151	1	treasury	ORG
gujaf-251	153	1	2021	CARDINAL
gujaf-251	153	2	ying et al.	PERSON
gujaf-251	153	3	2019	DATE
gujaf-251	154	1	114	CARDINAL
gujaf-251	155	1	alam	PERSON
gujaf-251	155	2	hussein	PERSON
gujaf-251	155	3	2019	DATE
gujaf-251	155	4	oman	GPE
gujaf-251	156	1	sabariah and norhafiza	ORG
gujaf-251	156	2	2016	CARDINAL
gujaf-251	156	3	malaysia	GPE
gujaf-251	157	1	khetsi	PERSON
gujaf-251	157	2	mongale	PERSON
gujaf-251	157	3	2015	DATE
gujaf-251	157	4	south african	NORP
gujaf-251	157	5	1971	DATE
gujaf-251	157	6	2013.some	CARDINAL
gujaf-251	157	7	pan & mishra	ORG
gujaf-251	157	8	2018	DATE
gujaf-251	158	1	pan	PERSON
gujaf-251	158	2	mishra	PERSON
gujaf-251	158	3	2018	DATE
gujaf-251	158	4	china	GPE
gujaf-251	158	5	2012	DATE
gujaf-251	159	1	shanghai	GPE
gujaf-251	161	1	2021	CARDINAL
gujaf-251	161	2	saudi arabia	GPE
gujaf-251	161	3	the period 1985	DATE
gujaf-251	161	4	mohamad shafi	PERSON
gujaf-251	161	5	2021	CARDINAL
gujaf-251	161	6	islamic	NORP
gujaf-251	161	7	malaysia	GPE
gujaf-251	161	8	1998 to 2018	DATE
gujaf-251	165	1	2017	CARDINAL
gujaf-251	165	2	turkey	GPE
gujaf-251	165	3	monthly	DATE
gujaf-251	165	4	2006	DATE
gujaf-251	166	1	2016	CARDINAL
gujaf-251	168	1	bello et al	PERSON
gujaf-251	168	2	2022	CARDINAL
gujaf-251	168	3	joshua	PERSON
gujaf-251	168	4	2017	CARDINAL
gujaf-251	168	5	levine	PERSON
gujaf-251	168	6	1996	DATE
gujaf-251	169	1	torbira	PERSON
gujaf-251	169	2	joshua	PERSON
gujaf-251	169	3	2017	CARDINAL
gujaf-251	169	4	indonesia	GPE
gujaf-251	169	5	the period 2000 to 2012	DATE
gujaf-251	171	1	bello et al	PERSON
gujaf-251	171	2	2022	CARDINAL
gujaf-251	171	3	2012	DATE
gujaf-251	171	4	2022	CARDINAL
gujaf-251	172	1	about 30%	PERCENT
gujaf-251	172	2	115	CARDINAL
gujaf-251	173	1	levine	PERSON
gujaf-251	173	2	1996	DATE
gujaf-251	173	3	for41	DATE
gujaf-251	173	4	1976 to 1993	DATE
gujaf-251	174	1	nigeria	GPE
gujaf-251	174	2	2020	DATE
gujaf-251	175	1	cole	PRODUCT
gujaf-251	175	2	2020	DATE
gujaf-251	175	3	1984 to 2015	DATE
gujaf-251	176	1	briggs	ORG
gujaf-251	176	2	2015	DATE
gujaf-251	176	3	1981	DATE
gujaf-251	176	4	2005	DATE
gujaf-251	177	1	udo et al	PERSON
gujaf-251	178	1	2021	CARDINAL
gujaf-251	178	2	1983–2016	CARDINAL
gujaf-251	179	1	adesina-uthman	PERSON
gujaf-251	179	2	2020	DATE
gujaf-251	179	3	1981	DATE
gujaf-251	179	4	2016	DATE
gujaf-251	180	1	oluwatosin et al	PERSON
gujaf-251	181	1	2013	DATE
gujaf-251	181	2	between 1999 and 2012	DATE
gujaf-251	182	1	2013	DATE
gujaf-251	182	2	2021	CARDINAL
gujaf-251	182	3	ibrahim et al.	PERSON
gujaf-251	182	4	2013	DATE
gujaf-251	183	1	okikiola	PERSON
gujaf-251	183	2	2021	CARDINAL
gujaf-251	183	3	1%	PERCENT
gujaf-251	183	4	4.5%	PERCENT
gujaf-251	184	1	3.8%	PERCENT
gujaf-251	184	2	1%	PERCENT
gujaf-251	185	1	2021	CARDINAL
gujaf-251	185	2	nigeria	GPE
gujaf-251	185	3	1986	DATE
gujaf-251	185	4	2019	DATE
gujaf-251	185	5	treasury	ORG
gujaf-251	186	1	116	CARDINAL
gujaf-251	186	2	2019	DATE
gujaf-251	186	3	three	CARDINAL
gujaf-251	186	4	treasury	ORG
gujaf-251	186	5	treasury	ORG
gujaf-251	186	6	nigeria	GPE
gujaf-251	186	7	1990	DATE
gujaf-251	186	8	2017	DATE
gujaf-251	186	9	treasury	ORG
gujaf-251	186	10	treasury	ORG
gujaf-251	187	1	treasury	ORG
gujaf-251	187	2	treasury	ORG
gujaf-251	188	1	akarara	PERSON
gujaf-251	188	2	2018	DATE
gujaf-251	190	1	2017	CARDINAL
gujaf-251	190	2	treasury	ORG
gujaf-251	190	3	the period 19892014	DATE
gujaf-251	191	1	treasury	ORG
gujaf-251	191	2	treasury	ORG
gujaf-251	191	3	5%	PERCENT
gujaf-251	192	1	2017	CARDINAL
gujaf-251	192	2	nigeria	GPE
gujaf-251	192	3	1990	DATE
gujaf-251	192	4	2014	DATE
gujaf-251	194	1	2016	CARDINAL
gujaf-251	194	2	treasury	ORG
gujaf-251	194	3	treasury	ORG
gujaf-251	194	4	nigeria	GPE
gujaf-251	194	5	1985 to	DATE
gujaf-251	194	6	2014	DATE
gujaf-251	195	1	igbinosa	PERSON
gujaf-251	195	2	aigbovo	PERSON
gujaf-251	195	3	2015	CARDINAL
gujaf-251	195	4	treasury	ORG
gujaf-251	195	5	1986	DATE
gujaf-251	195	6	treasury	ORG
gujaf-251	196	1	ibrahim et al	PERSON
gujaf-251	197	1	2013	DATE
gujaf-251	198	1	3	CARDINAL
gujaf-251	200	1	117	CARDINAL
gujaf-251	202	1	1	CARDINAL
gujaf-251	202	2	1	CARDINAL
gujaf-251	204	1	2	CARDINAL
gujaf-251	204	2	fa	ORG
gujaf-251	204	3	∗	CARDINAL
gujaf-251	204	4	kt yt	ORG
gujaf-251	204	5	∗	CARDINAL
gujaf-251	205	1	kt	PERSON
gujaf-251	206	1	∗	CARDINAL
gujaf-251	207	1	3	CARDINAL
gujaf-251	208	1	kt yt	ORG
gujaf-251	208	2	∗	CARDINAL
gujaf-251	208	3	kt	PERSON
gujaf-251	208	4	∗	CARDINAL
gujaf-251	208	5	4	CARDINAL
gujaf-251	208	6	1	CARDINAL
gujaf-251	208	7	one	CARDINAL
gujaf-251	209	1	1	CARDINAL
gujaf-251	209	2	2)–(4	CARDINAL
gujaf-251	210	1	1	CARDINAL
gujaf-251	210	2	= kt ̇	PERSON
gujaf-251	212	1	̇	PERSON
gujaf-251	212	2	2	CARDINAL
gujaf-251	213	1	2	CARDINAL
gujaf-251	214	1	−1	DATE
gujaf-251	214	2	1	CARDINAL
gujaf-251	215	1	𝐹𝐿	ORG
gujaf-251	216	1	𝐹𝐿	ORG
gujaf-251	216	2	𝐹𝐾	GPE
gujaf-251	220	1	nigerian	NORP
gujaf-251	221	1	2018	DATE
gujaf-251	222	1	2018	DATE
gujaf-251	223	1	118	CARDINAL
gujaf-251	223	2	two	CARDINAL
gujaf-251	226	1	ecm	ORG
gujaf-251	227	1	5	CARDINAL
gujaf-251	227	2	6	CARDINAL
gujaf-251	227	3	𝑆𝐴𝐷𝑅𝑡	ORG
gujaf-251	227	4	5	CARDINAL
gujaf-251	227	5	𝛼1𝐺𝐹𝐶𝐹𝑡	ORG
gujaf-251	229	1	1	CARDINAL
gujaf-251	229	2	6	CARDINAL
gujaf-251	230	1	1	CARDINAL
gujaf-251	235	1	three-months	DATE
gujaf-251	235	2	treasury	ORG
gujaf-251	236	1	𝑆𝐴𝐷𝑅𝑡	ORG
gujaf-251	237	1	2023	CARDINAL
gujaf-251	237	2	6	CARDINAL
gujaf-251	237	3	𝑆𝐴𝐷𝑅𝑡	ORG
gujaf-251	241	1	7	CARDINAL
gujaf-251	241	2	7	CARDINAL
gujaf-251	241	3	7	CARDINAL
gujaf-251	242	1	119	CARDINAL
gujaf-251	244	1	granger	PERSON
gujaf-251	244	2	1987	DATE
gujaf-251	245	1	6	CARDINAL
gujaf-251	246	1	9	CARDINAL
gujaf-251	248	1	+ ∑ ∅1∆µ𝑡−𝑖	QUANTITY
gujaf-251	248	2	9	CARDINAL
gujaf-251	249	1	9	CARDINAL
gujaf-251	251	1	6	CARDINAL
gujaf-251	253	1	ecm	ORG
gujaf-251	253	2	6	CARDINAL
gujaf-251	254	1	engle	PERSON
gujaf-251	254	2	granger	PERSON
gujaf-251	254	3	1987	DATE
gujaf-251	256	1	ecm	ORG
gujaf-251	256	2	10	CARDINAL
gujaf-251	256	3	11	CARDINAL
gujaf-251	260	1	10	CARDINAL
gujaf-251	265	1	11	CARDINAL
gujaf-251	268	1	120	CARDINAL
gujaf-251	269	1	10	CARDINAL
gujaf-251	272	1	𝜑𝑗,𝑖	CARDINAL
gujaf-251	272	2	0	CARDINAL
gujaf-251	272	3	6	CARDINAL
gujaf-251	273	1	10 and 11	CARDINAL
gujaf-251	274	1	10	CARDINAL
gujaf-251	274	2	∆𝑦𝑡	ORG
gujaf-251	274	3	∆𝑥𝑡	ORG
gujaf-251	275	1	𝛽𝑗′𝑠denote	ORG
gujaf-251	276	1	ecm	ORG
gujaf-251	277	1	one	CARDINAL
gujaf-251	277	2	ecm	ORG
gujaf-251	280	1	at least one	CARDINAL
gujaf-251	281	1	ecm	PERSON
gujaf-251	281	2	granger	PERSON
gujaf-251	283	1	ecm	ORG
gujaf-251	284	1	annual	DATE
gujaf-251	284	2	cbn	ORG
gujaf-251	284	3	sec	ORG
gujaf-251	284	4	1980	DATE
gujaf-251	285	1	2019	DATE
gujaf-251	285	2	2023	CARDINAL
gujaf-251	288	1	121	CARDINAL
gujaf-251	289	1	4	CARDINAL
gujaf-251	289	2	2	CARDINAL
gujaf-251	289	3	3	CARDINAL
gujaf-251	292	1	i(0	GPE
gujaf-251	292	2	i(1	GPE
gujaf-251	292	3	first	ORDINAL
gujaf-251	292	4	5%	PERCENT
gujaf-251	293	1	2	CARDINAL
gujaf-251	293	2	𝐿𝑒𝑣𝑒𝑙a 𝐶𝑟. 𝑉. 𝛥𝐷𝑖𝑓𝑓	ORG
gujaf-251	293	3	𝐶𝑟.	NORP
gujaf-251	293	4	2.2189 -2.9604	MONEY
gujaf-251	295	1	0.6899 -2.9571 -5.9327** -2.9604 i(1	PERSON
gujaf-251	297	1	0.0701 -2.9571 -3.1349*	MONEY
gujaf-251	297	2	𝑆𝐴𝐷𝑅𝑡	NORP
gujaf-251	299	1	5%	PERCENT
gujaf-251	299	2	𝐴𝐷𝐹	ORG
gujaf-251	299	3	𝑂𝑟𝑑𝑒𝑟	ORG
gujaf-251	300	1	5%/1%	PERCENT
gujaf-251	300	2	2023	CARDINAL
gujaf-251	303	1	three	CARDINAL
gujaf-251	303	2	aic	ORG
gujaf-251	303	3	2	CARDINAL
gujaf-251	304	1	95%	PERCENT
gujaf-251	305	1	122	CARDINAL
gujaf-251	308	1	johanson	PERSON
gujaf-251	308	2	2016	CARDINAL
gujaf-251	308	3	2015	CARDINAL
gujaf-251	308	4	south africa	GPE
gujaf-251	309	1	2017	CARDINAL
gujaf-251	309	2	turkey	GPE
gujaf-251	310	1	udo et al	PERSON
gujaf-251	311	1	2021	CARDINAL
gujaf-251	311	2	nigeria	GPE
gujaf-251	311	3	1983	DATE
gujaf-251	311	4	2016	DATE
gujaf-251	313	1	3	CARDINAL
gujaf-251	313	2	𝐶𝑟.	NORP
gujaf-251	313	3	aic sbc	PERSON
gujaf-251	314	1	3 294.28	CARDINAL
gujaf-251	314	2	294.05	CARDINAL
gujaf-251	314	3	aic	ORG
gujaf-251	314	4	cr.v	ORG
gujaf-251	314	5	5%	PERCENT
gujaf-251	314	6	2023	CARDINAL
gujaf-251	314	7	3	CARDINAL
gujaf-251	314	8	4	DATE
gujaf-251	314	9	ecm	ORG
gujaf-251	318	1	2020	DATE
gujaf-251	318	2	nigeria	GPE
gujaf-251	321	1	0.27%in	ORG
gujaf-251	321	2	1%	PERCENT
gujaf-251	322	1	0.06%	PERCENT
gujaf-251	322	2	5%	PERCENT
gujaf-251	322	3	0.0122	CARDINAL
gujaf-251	323	1	first	ORDINAL
gujaf-251	323	2	0.19%	PERCENT
gujaf-251	324	1	treasury	ORG
gujaf-251	324	2	the current period	DATE
gujaf-251	324	3	first	ORDINAL
gujaf-251	325	1	0.08%	PERCENT
gujaf-251	325	2	10%	PERCENT
gujaf-251	326	1	2021	CARDINAL
gujaf-251	326	2	treasury	ORG
gujaf-251	327	1	0.26%	PERCENT
gujaf-251	327	2	10%	PERCENT
gujaf-251	327	3	0.0914	CARDINAL
gujaf-251	332	1	treasury	ORG
gujaf-251	332	2	nigeria	GPE
gujaf-251	339	1	1%	PERCENT
gujaf-251	339	2	16.69%	PERCENT
gujaf-251	339	3	the next year	DATE
gujaf-251	340	1	124	CARDINAL
gujaf-251	340	2	2	CARDINAL
gujaf-251	340	3	0.968	CARDINAL
gujaf-251	341	1	216	CARDINAL
gujaf-251	342	1	4	CARDINAL
gujaf-251	342	2	ecm	ORG
gujaf-251	343	1	0.6153	CARDINAL
gujaf-251	343	2	0.0459 5.1952	MONEY
gujaf-251	344	1	0.0213 2.7304 0.0122	QUANTITY
gujaf-251	344	2	0.1862	CARDINAL
gujaf-251	344	3	0.3919	MONEY
gujaf-251	345	1	0.2038	MONEY
gujaf-251	347	1	0.0142	CARDINAL
gujaf-251	347	2	0.0914	CARDINAL
gujaf-251	347	3	0.0006	CARDINAL
gujaf-251	347	4	216.58	CARDINAL
gujaf-251	347	5	0.0000	CARDINAL
gujaf-251	347	6	s.e.	GPE
gujaf-251	348	1	1%	PERCENT
gujaf-251	348	2	5%	PERCENT
gujaf-251	348	3	10%	PERCENT
gujaf-251	349	1	2023	CARDINAL
gujaf-251	349	2	treasury	ORG
gujaf-251	350	1	𝑆𝐴𝐷𝑅𝑡	ORG
gujaf-251	351	1	one	CARDINAL
gujaf-251	353	1	1%	PERCENT
gujaf-251	353	2	around 0.09%	PERCENT
gujaf-251	353	3	0.15%	PERCENT
gujaf-251	353	4	125	CARDINAL
gujaf-251	354	1	1%	PERCENT
gujaf-251	354	2	treasury	ORG
gujaf-251	354	3	0.19%	PERCENT
gujaf-251	354	4	0.17%	PERCENT
gujaf-251	355	1	4	CARDINAL
gujaf-251	355	2	0.0251	PERSON
gujaf-251	355	3	0.0634	GPE
gujaf-251	355	4	0.0917	CARDINAL
gujaf-251	355	5	0.0782	ORG
gujaf-251	355	6	0.2591	MONEY
gujaf-251	355	7	0.0845	CARDINAL
gujaf-251	355	8	0.52926	CARDINAL
gujaf-251	355	9	11	CARDINAL
gujaf-251	355	10	1	CARDINAL
gujaf-251	356	1	𝑠. 𝑒.	PERSON
gujaf-251	357	1	𝑖𝑠𝑡ℎ𝑒	TIME
gujaf-251	357	2	𝑒𝑠𝑡𝑖𝑚𝑎𝑒𝑠	ORG
gujaf-251	357	3	𝑃𝑟𝑜𝑏𝑎𝑏𝑖𝑙𝑖𝑡𝑦	GPE
gujaf-251	358	1	∗,∗∗,∗∗∗ 𝑖𝑛𝑑𝑖𝑐𝑎𝑡𝑒𝑠	PERSON
gujaf-251	358	2	1%	PERCENT
gujaf-251	358	3	5%	PERCENT
gujaf-251	358	4	10%	PERCENT
gujaf-251	359	1	5%	PERCENT
gujaf-251	360	1	ecm	ORG
gujaf-251	361	1	three	CARDINAL
gujaf-251	362	1	0.5	CARDINAL
gujaf-251	362	2	𝑅2	CARDINAL
gujaf-251	363	1	0.28	CARDINAL
gujaf-251	363	2	𝑅2	CARDINAL
gujaf-251	364	1	2.1186	CARDINAL
gujaf-251	364	2	5	CARDINAL
gujaf-251	365	1	0.325	CARDINAL
gujaf-251	365	2	2.1186	MONEY
gujaf-251	365	3	0.461	CARDINAL
gujaf-251	365	4	0.289	CARDINAL
gujaf-251	365	5	0.1988	ORG
gujaf-251	366	1	0.461	CARDINAL
gujaf-251	367	1	0.289	CARDINAL
gujaf-251	368	1	jarque	PERSON
gujaf-251	369	1	2023	CARDINAL
gujaf-251	370	1	nigeria	GPE
gujaf-251	372	1	treasury	ORG
gujaf-251	380	1	asian	NORP
gujaf-251	384	1	127	CARDINAL
gujaf-251	385	1	two	CARDINAL
gujaf-251	386	1	adam	GPE
gujaf-251	386	2	j.a. & sanni	ORG
gujaf-251	386	3	i. (	PERSON
gujaf-251	386	4	2005	DATE
gujaf-251	387	1	nigerian	NORP
gujaf-251	387	2	2(2	CARDINAL
gujaf-251	387	3	116	CARDINAL
gujaf-251	388	1	adesina-uthman	PERSON
gujaf-251	388	2	g.a.	PERSON
gujaf-251	388	3	2020	DATE
gujaf-251	389	1	nigeria	GPE
gujaf-251	390	1	kiu journal of social sciences	ORG
gujaf-251	390	2	6(3	CARDINAL
gujaf-251	390	3	49	CARDINAL
gujaf-251	391	1	akarara	PERSON
gujaf-251	391	2	e.a. &eniekezimene	ORG
gujaf-251	391	3	f. a.	PERSON
gujaf-251	391	4	2018	DATE
gujaf-251	392	1	nigerian	NORP
gujaf-251	393	1	pakistan journal of humanities	ORG
gujaf-251	394	1	6(1	CARDINAL
gujaf-251	395	1	3043.https://doi.org/10.52131/pjhss.2018.0601.0031	CARDINAL
gujaf-251	395	2	a.f. & cole	ORG
gujaf-251	395	3	a.a.	GPE
gujaf-251	395	4	2020	DATE
gujaf-251	396	1	nigeria	GPE
gujaf-251	396	2	1984-2015	DATE
gujaf-251	397	1	iosr journal of humanities	ORG
gujaf-251	397	2	25	DATE
gujaf-251	397	3	38	CARDINAL
gujaf-251	398	1	v.a.	GPE
gujaf-251	398	2	2021	CARDINAL
gujaf-251	399	1	nigeria	GPE
gujaf-251	400	1	social sciences academic journal	ORG
gujaf-251	400	2	3(9	CARDINAL
gujaf-251	401	1	alam	PERSON
gujaf-251	401	2	m.s. & hussein	ORG
gujaf-251	401	3	m.a.	PERSON
gujaf-251	401	4	2019	DATE
gujaf-251	402	1	oman	GPE
gujaf-251	403	1	2(84	DATE
gujaf-251	403	2	17-129http://hdl.handle.net/10419/231680	CARDINAL
gujaf-251	403	3	a. h.	PERSON
gujaf-251	403	4	2021	CARDINAL
gujaf-251	404	1	saudi arabia	GPE
gujaf-251	404	2	1985-2018	DATE
gujaf-251	405	1	journal of business economics	ORG
gujaf-251	405	2	22(2	CARDINAL
gujaf-251	405	3	388409.https://doi.org/10.3846/jbem.2020.13569	CARDINAL
gujaf-251	405	4	f.e.	GPE
gujaf-251	406	1	4(1	CARDINAL
gujaf-251	406	2	1-15	CARDINAL
gujaf-251	408	1	https://doi.org/10.3846/jbem.2020.13569	PERSON
gujaf-251	408	2	128	CARDINAL
gujaf-251	408	3	kaya, a. & yıldırım	ORG
gujaf-251	408	4	m.	PERSON
gujaf-251	408	5	2014	DATE
gujaf-251	409	1	turkey	GPE
gujaf-251	410	1	international journal of financial research	ORG
gujaf-251	410	2	5(1	CARDINAL
gujaf-251	412	1	zubairu, u. & ibrahim	ORG
gujaf-251	412	2	2022	CARDINAL
gujaf-251	414	1	journal of service science and management	ORG
gujaf-251	414	2	15	CARDINAL
gujaf-251	414	3	340	CARDINAL
gujaf-251	415	1	briggs	GPE
gujaf-251	415	2	a.p.	GPE
gujaf-251	415	3	2015	CARDINAL
gujaf-251	416	1	nigeria	GPE
gujaf-251	417	1	research journal of finance	ORG
gujaf-251	418	1	6(9	CARDINAL
gujaf-251	419	1	seven	DATE
gujaf-251	419	2	h.m. &ulussever	ORG
gujaf-251	419	3	2017	CARDINAL
gujaf-251	420	1	turkey	GPE
gujaf-251	420	2	17(1	CARDINAL
gujaf-251	420	3	19-29	CARDINAL
gujaf-251	421	1	u.k.	GPE
gujaf-251	421	2	2013	DATE
gujaf-251	422	1	nigeria	GPE
gujaf-251	423	1	7(12	CARDINAL
gujaf-251	423	2	17921800	DATE
gujaf-251	424	1	https://doi.org/10.5281/zenodo.1089283 engle	PERSON
gujaf-251	424	2	r.f & granger	ORG
gujaf-251	424	3	c.w.	PERSON
gujaf-251	424	4	1987	DATE
gujaf-251	426	1	econometrica	PERSON
gujaf-251	426	2	251	CARDINAL
gujaf-251	427	1	engle	PERSON
gujaf-251	427	2	r.f & granger	ORG
gujaf-251	427	3	c.w.	PERSON
gujaf-251	427	4	1990	DATE
gujaf-251	429	1	oxford university press.https://global.oup.com/academic/product/long-run-economicrelationships-9780198283393?cc=us&lang=en&	ORG
gujaf-251	429	2	l.m. &ayunku	ORG
gujaf-251	429	3	p.e.	GPE
gujaf-251	429	4	2017	CARDINAL
gujaf-251	430	1	nigeria	GPE
gujaf-251	431	1	international journal of development	ORG
gujaf-251	431	2	5(7	CARDINAL
gujaf-251	431	3	28	CARDINAL
gujaf-251	433	1	g. p. & mansi	ORG
gujaf-251	433	2	nigeria	GPE
gujaf-251	434	1	online journal of arts	ORG
gujaf-251	434	2	2(1	CARDINAL
gujaf-251	434	3	140163	CARDINAL
gujaf-251	434	4	https://www.gojamss.net/journal/index.php/ojamss/article/view/164 fama	ORG
gujaf-251	434	5	f.	PERSON
gujaf-251	434	6	1970	DATE
gujaf-251	436	1	finance,25	ORG
gujaf-251	436	2	2	CARDINAL
gujaf-251	436	3	383	CARDINAL
gujaf-251	437	1	haruna	PERSON
gujaf-251	437	2	i.	PERSON
gujaf-251	437	3	2019	DATE
gujaf-251	439	1	social science research network	ORG
gujaf-251	442	1	129	QUANTITY
gujaf-251	442	2	m.s. & hamid	ORG
gujaf-251	442	3	m.k.	GPE
gujaf-251	442	4	2021	CARDINAL
gujaf-251	444	1	0(0	CARDINAL
gujaf-251	445	1	ibrahim	PERSON
gujaf-251	445	2	s. j.	PERSON
gujaf-251	445	3	o.o. & shaheed	ORG
gujaf-251	445	4	2013	DATE
gujaf-251	446	1	nigeria	GPE
gujaf-251	446	2	1981–2013	CARDINAL
gujaf-251	447	1	s.a.&aigbovo	ORG
gujaf-251	447	2	e. (	ORG
gujaf-251	447	3	2015	DATE
gujaf-251	448	1	nigerian	NORP
gujaf-251	448	2	nigerian	NORP
gujaf-251	448	3	publication/333728536_the_nigerian_mone y_market_and_national_economic_development khetsi	PERSON
gujaf-251	448	4	q.s. & mongale	ORG
gujaf-251	448	5	i.p.	GPE
gujaf-251	448	6	2015	CARDINAL
gujaf-251	449	1	south africa	GPE
gujaf-251	450	1	4(1	CARDINAL
gujaf-251	450	2	154	CARDINAL
gujaf-251	451	1	levine	GPE
gujaf-251	451	2	s. (1996	ORG
gujaf-251	453	1	323	CARDINAL
gujaf-251	453	2	339.http://www.jstor.org/stable/3990065	CARDINAL
gujaf-251	453	3	b. g.	PERSON
gujaf-251	453	4	2003	DATE
gujaf-251	455	1	17(1	CARDINAL
gujaf-251	455	2	59–82	CARDINAL
gujaf-251	456	1	http://www.jstor.org/stable/3216840 molefhi	PERSON
gujaf-251	456	2	k.	PERSON
gujaf-251	456	3	2021	CARDINAL
gujaf-251	457	1	botswana	GPE
gujaf-251	458	1	african	NORP
gujaf-251	458	2	9(2	CARDINAL
gujaf-251	458	3	204	CARDINAL
gujaf-251	459	1	odunga	GPE
gujaf-251	459	2	r. &ayoyi	ORG
gujaf-251	459	3	i.	PERSON
gujaf-251	459	4	2021	CARDINAL
gujaf-251	460	1	east africa	GPE
gujaf-251	461	1	european journal of logistics	ORG
gujaf-251	461	2	25	CARDINAL
gujaf-251	462	1	https://eajournals.org/ejlpscm/vol-4-issue-5-october2016/impact-financial-markets-economic-growth-east-africa/	NORP
gujaf-251	462	2	i.a.	GPE
gujaf-251	462	3	e.p. & alimi	ORG
gujaf-251	462	4	y.o.	GPE
gujaf-251	462	5	2020	DATE
gujaf-251	463	1	ghana	GPE
gujaf-251	464	1	5(2	CARDINAL
gujaf-251	464	2	59	CARDINAL
gujaf-251	465	1	2021	CARDINAL
gujaf-251	466	1	nigeria	GPE
gujaf-251	467	1	international journal of research	ORG
gujaf-251	468	1	https://ideas.repec.org/a/bcp/journl/v5y2021i10p77-85.html okoyan	PERSON
gujaf-251	468	2	k. & eze	ORG
gujaf-251	468	3	p.g.	GPE
gujaf-251	468	4	2021	CARDINAL
gujaf-251	469	1	nigeria	GPE
gujaf-251	470	1	european journal of accounting	ORG
gujaf-251	470	2	9(2	CARDINAL
gujaf-251	470	3	67-80	DATE
gujaf-251	471	1	130 oluwatosin	QUANTITY
gujaf-251	471	2	e.o.	GPE
gujaf-251	471	3	t. & yusuf	ORG
gujaf-251	471	4	s.a.	GPE
gujaf-251	471	5	2013	DATE
gujaf-251	472	1	nigeria	GPE
gujaf-251	473	1	international journal of academic research in economics	ORG
gujaf-251	473	2	2(6	CARDINAL
gujaf-251	473	3	44-53.http://dx.doi.org/10.6007/ijarems/v2i6/440	CARDINAL
gujaf-251	473	4	c.o. &alege	ORG
gujaf-251	473	5	2021	CARDINAL
gujaf-251	475	1	7(1	CARDINAL
gujaf-251	475	2	103	CARDINAL
gujaf-251	476	1	https://doi.org/10.3390/joitmc7010103 pan	PERSON
gujaf-251	476	2	l. &mishra	ORG
gujaf-251	476	3	2018	DATE
gujaf-251	477	1	china	GPE
gujaf-251	478	1	68	CARDINAL
gujaf-251	478	2	661-673	CARDINAL
gujaf-251	479	1	a.	PERSON
gujaf-251	479	2	2016	DATE
gujaf-251	480	1	nigeria	GPE
gujaf-251	481	1	2(3).https://www.iiardjournals.org	CARDINAL
gujaf-251	481	2	n. &norhafiza	ORG
gujaf-251	481	3	2016	DATE
gujaf-251	482	1	malaysian	NORP
gujaf-251	483	1	international journal of economics	ORG
gujaf-251	483	2	6(7	CARDINAL
gujaf-251	483	3	l.	PERSON
gujaf-251	483	4	2016	DATE
gujaf-251	485	1	4(4	CARDINAL
gujaf-251	485	2	30	CARDINAL
gujaf-251	487	1	y.l.	ORG
gujaf-251	487	2	mohamad shafi	PERSON
gujaf-251	487	3	2021	CARDINAL
gujaf-251	488	1	malaysia	GPE
gujaf-251	489	1	isra international journal of islamic finance	ORG
gujaf-251	489	2	13(1	CARDINAL
gujaf-251	489	3	102117	DATE
gujaf-251	490	1	torbira	GPE
gujaf-251	490	2	l.l. & joshua	ORG
gujaf-251	490	3	2017	CARDINAL
gujaf-251	491	1	mint	ORG
gujaf-251	492	1	journal of economics	ORG
gujaf-251	492	2	8(2	CARDINAL
gujaf-251	492	3	68	CARDINAL
gujaf-251	493	1	microsoft	ORG
gujaf-251	493	2	jesd-vol.8	PERSON
gujaf-251	493	3	core.ac.uk	ORG
gujaf-251	493	4	m.c.	GPE
gujaf-251	493	5	c.e. &ejilibe	ORG
gujaf-251	493	6	2021	CARDINAL
gujaf-251	494	1	nigeria	GPE
gujaf-251	495	1	business and management research	ORG
gujaf-251	495	2	9(2	CARDINAL
gujaf-251	495	3	49	DATE
gujaf-251	496	1	https://doi.org/10.5430/bmr.v9n2p49 udo	PERSON
gujaf-251	496	2	g. c.	PERSON
gujaf-251	496	3	n.c. & kanu	ORG
gujaf-251	496	4	s.i.	PERSON
gujaf-251	496	5	2021	CARDINAL
gujaf-251	497	1	nigeria	GPE
gujaf-251	498	1	international journal of innovation and economic development	ORG
gujaf-251	498	2	7(2),30-46	DATE
gujaf-251	500	1	https://doi.org/10.5430/bmr.v9n2p49 https://doi.org/10.18775/ijied.1849-7551-7020.2015.72.2003 131	PERSON
gujaf-251	500	2	p.c.	GPE
gujaf-251	500	3	2019	DATE
gujaf-251	501	1	nigeria	GPE
gujaf-251	502	1	122	CARDINAL