id	sid	eid	entity	type
gujaf-252	1	1	4	CARDINAL
gujaf-252	1	2	2	CARDINAL
gujaf-252	1	3	october	DATE
gujaf-252	1	4	2023	CARDINAL
gujaf-252	1	5	2756-665x	CARDINAL
gujaf-252	1	6	social sciences	ORG
gujaf-252	1	7	federal university gusau	ORG
gujaf-252	1	8	zamfara state	GPE
gujaf-252	1	9	2023	CARDINAL
gujaf-252	1	10	4	CARDINAL
gujaf-252	1	11	2	CARDINAL
gujaf-252	1	12	october	DATE
gujaf-252	1	13	2023	CARDINAL
gujaf-252	1	14	2756-665x	CARDINAL
gujaf-252	1	15	social sciences	ORG
gujaf-252	1	16	federal university gusau	ORG
gujaf-252	1	17	zamfara state	GPE
gujaf-252	2	1	ahmadu bello university press limited	ORG
gujaf-252	2	2	zaria kaduna	PERSON
gujaf-252	2	3	nigeria	GPE
gujaf-252	3	1	08065949711	CARDINAL
gujaf-252	3	2	069-879121	CARDINAL
gujaf-252	4	1	shehu usman hassan department	PERSON
gujaf-252	5	1	muhammad mustapha	PERSON
gujaf-252	5	2	ahmadu bello university	ORG
gujaf-252	5	3	zaria	PERSON
gujaf-252	5	4	kaduna state	GPE
gujaf-252	6	1	umar farouk	PERSON
gujaf-252	6	2	federal university gusau	ORG
gujaf-252	6	3	zamfara state	GPE
gujaf-252	7	1	modu kumshe department of accounting	ORG
gujaf-252	7	2	university of maiduguri	ORG
gujaf-252	7	3	borno	GPE
gujaf-252	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-252	8	2	paul university	ORG
gujaf-252	9	1	prof kabir tahir hamid	PERSON
gujaf-252	9	2	bayero university	ORG
gujaf-252	9	3	kano	ORG
gujaf-252	10	1	prof	PERSON
gujaf-252	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-252	11	2	university of jos	ORG
gujaf-252	12	1	clifford ofurum department of accounting	ORG
gujaf-252	12	2	university of portharcourt	ORG
gujaf-252	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-252	14	2	ahmadu bello university	ORG
gujaf-252	14	3	zaria	PERSON
gujaf-252	15	1	prof	PERSON
gujaf-252	16	1	yusuf	PERSON
gujaf-252	17	1	b. rahman	PERSON
gujaf-252	17	2	lagos state university	ORG
gujaf-252	19	1	suleiman a. s. aruwa	PERSON
gujaf-252	19	2	nasarawa state university	ORG
gujaf-252	19	3	keffi	GPE
gujaf-252	21	1	muhammad junaidu	PERSON
gujaf-252	21	2	kurawa iv	ORG
gujaf-252	22	1	university kano	ORG
gujaf-252	24	1	muhammad habibu sabari department	PERSON
gujaf-252	24	2	ahmadu bello university	ORG
gujaf-252	24	3	zaria	PERSON
gujaf-252	24	4	prof	PERSON
gujaf-252	25	1	okpanachi joshua department of accounting	ORG
gujaf-252	25	2	nigerian defence academy	ORG
gujaf-252	25	3	kaduna	GPE
gujaf-252	26	1	hassan ibrahim department	PERSON
gujaf-252	26	2	ibb university	ORG
gujaf-252	26	3	niger state	GPE
gujaf-252	27	1	prof	PERSON
gujaf-252	28	1	mary okwo department of accounting	ORG
gujaf-252	28	2	enugu state university of science and technology	ORG
gujaf-252	30	1	aminu isah department of accounting	ORG
gujaf-252	30	2	bayero university	ORG
gujaf-252	30	3	kano	ORG
gujaf-252	31	1	prof	PERSON
gujaf-252	32	1	ahmadu bello department of accounting	ORG
gujaf-252	32	2	ahmadu bello university	ORG
gujaf-252	32	3	zaria	PERSON
gujaf-252	33	1	prof	PERSON
gujaf-252	34	1	musa yelwa abubakar department	PERSON
gujaf-252	34	2	usmanu danfodiyo university	ORG
gujaf-252	34	3	sokoto state	ORG
gujaf-252	35	1	prof	ORG
gujaf-252	36	1	salisu abubakar department of accounting	ORG
gujaf-252	36	2	ahmadu bello university	ORG
gujaf-252	36	3	zaria	PERSON
gujaf-252	36	4	kaduna state	GPE
gujaf-252	37	1	prof	PERSON
gujaf-252	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-252	38	2	bayero university	ORG
gujaf-252	39	1	fatima	PERSON
gujaf-252	39	2	university of maiduguri	ORG
gujaf-252	39	3	borno	GPE
gujaf-252	40	1	sunusi sa'ad	PERSON
gujaf-252	40	2	dutse	GPE
gujaf-252	40	3	jigawa state	GPE
gujaf-252	41	1	nasiru a. ka’oje	PERSON
gujaf-252	41	2	usmanu danfodiyo university	ORG
gujaf-252	41	3	sokoto	PERSON
gujaf-252	42	1	aminu abdullahi	PERSON
gujaf-252	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-252	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-252	43	2	nigerian defence academy	ORG
gujaf-252	43	3	kaduna state	GPE
gujaf-252	44	1	dr.	PERSON
gujaf-252	44	2	saidu adamu department of accounting	ORG
gujaf-252	45	1	dr.	PERSON
gujaf-252	45	2	nasiru yunusa department	PERSON
gujaf-252	45	3	ahmadu bello university	ORG
gujaf-252	45	4	zaria	PERSON
gujaf-252	46	1	aisha	PERSON
gujaf-252	46	2	muhammad department	PERSON
gujaf-252	46	3	ahmadu bello university	ORG
gujaf-252	46	4	zaria	PERSON
gujaf-252	47	1	lawal muhammad	PERSON
gujaf-252	47	2	ahmadu bello university	ORG
gujaf-252	47	3	zaria	PERSON
gujaf-252	48	1	farouk	PERSON
gujaf-252	48	2	american university of nigeria	ORG
gujaf-252	48	3	yola	ORG
gujaf-252	49	1	bashir umar farouk	PERSON
gujaf-252	49	2	federal university gusau	ORG
gujaf-252	49	3	zamfara state	GPE
gujaf-252	50	1	dr emmanuel omokhuale department	PERSON
gujaf-252	50	2	federal university gusau	ORG
gujaf-252	51	1	state	ORG
gujaf-252	51	2	vi advisory board	ORG
gujaf-252	52	1	kabiru isah	PERSON
gujaf-252	52	2	bayero university kano	ORG
gujaf-252	53	1	bashir	PERSON
gujaf-252	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-252	53	3	sokoto state	ORG
gujaf-252	55	1	muhammad tanko	PERSON
gujaf-252	55	2	kaduna state university	ORG
gujaf-252	55	3	kaduna	GPE
gujaf-252	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-252	56	2	sokoto state	ORG
gujaf-252	58	1	aliyu sulaiman kantudu	PERSON
gujaf-252	58	2	university kano	ORG
gujaf-252	59	1	yazid ibrahim kabir	PERSON
gujaf-252	59	2	federal university gusau	ORG
gujaf-252	59	3	zamfara state	GPE
gujaf-252	60	1	vii	PERSON
gujaf-252	60	2	gusau journal of accounting	ORG
gujaf-252	61	1	two	CARDINAL
gujaf-252	61	2	april and october annually	DATE
gujaf-252	62	1	the department of accounting	ORG
gujaf-252	62	2	social sciences	ORG
gujaf-252	62	3	federal university gusau	ORG
gujaf-252	62	4	zamfara state	GPE
gujaf-252	62	5	nigeria	GPE
gujaf-252	62	6	islamic finance	ORG
gujaf-252	62	7	islamic	NORP
gujaf-252	63	1	english	LANGUAGE
gujaf-252	64	1	more than 15	CARDINAL
gujaf-252	64	2	a4	ORG
gujaf-252	64	3	1.5	CARDINAL
gujaf-252	64	4	12	CARDINAL
gujaf-252	65	1	25 percent	PERCENT
gujaf-252	66	1	5000	CARDINAL
gujaf-252	66	2	more than 250	CARDINAL
gujaf-252	66	3	four	CARDINAL
gujaf-252	67	1	apa 7th	PRODUCT
gujaf-252	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-252	72	1	fcmb	PERSON
gujaf-252	72	2	7278465011	DATE
gujaf-252	72	3	gusau journal of accounting	ORG
gujaf-252	72	4	federal university gusau	ORG
gujaf-252	72	5	zamfara state	GPE
gujaf-252	74	1	+2348069393824	DATE
gujaf-252	75	1	nigeria 1	FAC
gujaf-252	75	2	bala ado	PERSON
gujaf-252	75	3	nik mohd rashid	PERSON
gujaf-252	75	4	sa’adatu b. adam	PERSON
gujaf-252	75	5	abubakar	PERSON
gujaf-252	75	6	tariro masunda welfare	PERSON
gujaf-252	75	7	kaduna state	GPE
gujaf-252	75	8	18	CARDINAL
gujaf-252	75	9	i. isah	PERSON
gujaf-252	75	10	ibrahim kekere sule	PERSON
gujaf-252	75	11	phd	PERSON
gujaf-252	75	12	31	CARDINAL
gujaf-252	75	13	dwi damayanti	ORG
gujaf-252	75	14	nigeria	GPE
gujaf-252	75	15	47	CARDINAL
gujaf-252	76	1	m.s. tijjani	PERSON
gujaf-252	76	2	s. salami phd	PERSON
gujaf-252	76	3	nigeria	GPE
gujaf-252	76	4	67	CARDINAL
gujaf-252	76	5	hyeladi stanley dibal	PERSON
gujaf-252	76	6	polytechnics	GPE
gujaf-252	76	7	north west	GPE
gujaf-252	76	8	nigeria	GPE
gujaf-252	76	9	88	CARDINAL
gujaf-252	76	10	aliyu abdullahi ahmed	PERSON
gujaf-252	76	11	rabiatu ahmed	PERSON
gujaf-252	76	12	110	CARDINAL
gujaf-252	76	13	daniel gbadebo board education	ORG
gujaf-252	76	14	nigeria	GPE
gujaf-252	76	15	131	CARDINAL
gujaf-252	76	16	idris ibrahimphd	PERSON
gujaf-252	77	1	luka mailafia	PERSON
gujaf-252	77	2	suleiman phd	PERSON
gujaf-252	77	3	nigerian	NORP
gujaf-252	78	1	149	CARDINAL
gujaf-252	78	2	ovbe simon	PERSON
gujaf-252	78	3	south africa	GPE
gujaf-252	79	1	167	CARDINAL
gujaf-252	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-252	79	3	nigeria	GPE
gujaf-252	79	4	182	CARDINAL
gujaf-252	79	5	patrick omoruyi	PERSON
gujaf-252	79	6	yunisa	PERSON
gujaf-252	79	7	simon amodu	PERSON
gujaf-252	79	8	nurudeen adebayo	PERSON
gujaf-252	79	9	nigeria	GPE
gujaf-252	79	10	209	CARDINAL
gujaf-252	79	11	umar suleiman abubakar dabai	PERSON
gujaf-252	79	12	biyai	GPE
gujaf-252	79	13	abubakar jimoh	PERSON
gujaf-252	79	14	haruna halimah	PERSON
gujaf-252	79	15	sani sambo phd	PERSON
gujaf-252	79	16	nigeria	GPE
gujaf-252	79	17	227	CARDINAL
gujaf-252	79	18	adamu salihu	ORG
gujaf-252	79	19	aminu danladi ahmad	PERSON
gujaf-252	79	20	zaharaddeen	CARDINAL
gujaf-252	79	21	salisu maigoshi	ORG
gujaf-252	79	22	naja'atu bala rabiu	PERSON
gujaf-252	80	1	240	CARDINAL
gujaf-252	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-252	81	1	nigeria	GPE
gujaf-252	81	2	idris mohammed	PERSON
gujaf-252	81	3	joshua okpanachi	PERSON
gujaf-252	81	4	onipeadabenege yahaya	GPE
gujaf-252	81	5	suleiman	PERSON
gujaf-252	81	6	131	CARDINAL
gujaf-252	81	7	nigeria	GPE
gujaf-252	81	8	idris ibrahim	PERSON
gujaf-252	81	9	kaduna polytechnic kaduna +2347039137079	GPE
gujaf-252	81	10	suleiman phd	PERSON
gujaf-252	81	11	abu business school	ORG
gujaf-252	82	1	ahmadu bello university	ORG
gujaf-252	82	2	zaria	PERSON
gujaf-252	83	1	+2348027247501,suleimanbinsalami@gmail.com	CARDINAL
gujaf-252	84	1	luka mailafia department of accounting abu business school	ORG
gujaf-252	85	1	ahmadu bello university	ORG
gujaf-252	85	2	zaria	PERSON
gujaf-252	86	1	+2348065635743	ORG
gujaf-252	87	1	nine-year	DATE
gujaf-252	87	2	nigerian	NORP
gujaf-252	88	1	2013	DATE
gujaf-252	88	2	2021	CARDINAL
gujaf-252	88	3	nine years	DATE
gujaf-252	93	1	nigerian	NORP
gujaf-252	96	1	nigerian	NORP
gujaf-252	97	1	132	CARDINAL
gujaf-252	97	2	1	CARDINAL
gujaf-252	98	1	annual	DATE
gujaf-252	98	2	cohen &zarowin	ORG
gujaf-252	98	3	2010	DATE
gujaf-252	101	1	2009	DATE
gujaf-252	101	2	the central bank of nigeria	ORG
gujaf-252	101	3	cbn	ORG
gujaf-252	104	1	kehinde & olanrewaju	ORG
gujaf-252	104	2	2010	DATE
gujaf-252	105	1	nigerian	NORP
gujaf-252	106	1	sec	ORG
gujaf-252	106	2	2011	DATE
gujaf-252	108	1	das	ORG
gujaf-252	108	2	kim	PERSON
gujaf-252	108	3	2013	DATE
gujaf-252	109	1	abarbanell &lehavy	ORG
gujaf-252	109	2	2003	DATE
gujaf-252	110	1	hui & fatt	ORG
gujaf-252	110	2	2007	DATE
gujaf-252	112	1	1995	DATE
gujaf-252	112	2	2002	DATE
gujaf-252	112	3	kothari	PERSON
gujaf-252	112	4	leone	ORG
gujaf-252	112	5	wasley	GPE
gujaf-252	112	6	2005	DATE
gujaf-252	112	7	jones	PERSON
gujaf-252	112	8	1991	DATE
gujaf-252	113	1	1995	DATE
gujaf-252	113	2	133	CARDINAL
gujaf-252	113	3	& oba	ORG
gujaf-252	113	4	2013	DATE
gujaf-252	114	1	chamberlain	PERSON
gujaf-252	114	2	1995	DATE
gujaf-252	115	1	nigerian	NORP
gujaf-252	115	2	lever brothers plc	ORG
gujaf-252	115	3	cadbury nigeria plc	ORG
gujaf-252	115	4	african petroleum plc	ORG
gujaf-252	115	5	2008	DATE
gujaf-252	115	6	miko &kamardin	ORG
gujaf-252	115	7	2015	DATE
gujaf-252	116	1	cbn	ORG
gujaf-252	116	2	2009	DATE
gujaf-252	116	3	24	CARDINAL
gujaf-252	118	1	first	ORDINAL
gujaf-252	118	2	five	CARDINAL
gujaf-252	118	3	cbn	ORG
gujaf-252	118	4	n420 billion	MONEY
gujaf-252	118	5	$2.8 billion	MONEY
gujaf-252	119	1	four	CARDINAL
gujaf-252	119	2	bank phb	ORG
gujaf-252	119	3	equatorial trust bank	ORG
gujaf-252	119	4	spring bank	ORG
gujaf-252	119	5	$1.33 billion	MONEY
gujaf-252	121	1	fodio et al	PERSON
gujaf-252	122	1	2013	DATE
gujaf-252	122	2	nigeria	GPE
gujaf-252	123	1	2013	DATE
gujaf-252	124	1	2018	DATE
gujaf-252	126	1	2018	DATE
gujaf-252	128	1	businessday	DATE
gujaf-252	128	2	2018	DATE
gujaf-252	130	1	2008	DATE
gujaf-252	130	2	marra et al	PERSON
gujaf-252	130	3	2011	DATE
gujaf-252	131	1	dimitropoulos &asteriou	ORG
gujaf-252	131	2	2010	DATE
gujaf-252	132	1	nigeria	GPE
gujaf-252	133	1	saona et al	PERSON
gujaf-252	134	1	2019	DATE
gujaf-252	134	2	2019	DATE
gujaf-252	134	3	ann	PERSON
gujaf-252	134	4	2015	DATE
gujaf-252	134	5	jamaludin et al	PERSON
gujaf-252	134	6	2015	DATE
gujaf-252	135	1	134	CARDINAL
gujaf-252	136	1	2018	DATE
gujaf-252	136	2	2018	DATE
gujaf-252	136	3	2018	DATE
gujaf-252	137	1	2016	DATE
gujaf-252	138	1	2017	CARDINAL
gujaf-252	141	1	2015	DATE
gujaf-252	142	1	nigerian	NORP
gujaf-252	143	1	2018	DATE
gujaf-252	145	1	nigerian	NORP
gujaf-252	146	1	dmbs	ORG
gujaf-252	146	2	nigeria	GPE
gujaf-252	147	1	2	CARDINAL
gujaf-252	148	1	tucker &zarowin,	ORG
gujaf-252	148	2	2006	DATE
gujaf-252	148	3	al	ORG
gujaf-252	148	4	2009	DATE
gujaf-252	148	5	mulford & comiskey	ORG
gujaf-252	148	6	2002	DATE
gujaf-252	149	1	healy	PERSON
gujaf-252	149	2	1999	DATE
gujaf-252	150	1	2.1	CARDINAL
gujaf-252	150	2	hambrick and	ORG
gujaf-252	150	3	1984	DATE
gujaf-252	151	1	al, 2011	ORG
gujaf-252	153	1	cohen	PERSON
gujaf-252	153	2	1990	DATE
gujaf-252	153	3	one	CARDINAL
gujaf-252	154	1	135	CARDINAL
gujaf-252	155	1	sundaramurthy& kor	ORG
gujaf-252	155	2	2009	DATE
gujaf-252	156	1	nigerian	NORP
gujaf-252	156	2	dmbs	ORG
gujaf-252	156	3	farouk	PERSON
gujaf-252	156	4	2018	DATE
gujaf-252	157	1	2015	DATE
gujaf-252	157	2	15	CARDINAL
gujaf-252	157	3	nigeria	GPE
gujaf-252	157	4	chang	PERSON
gujaf-252	157	5	2008	DATE
gujaf-252	158	1	the years 2008 through 2015	DATE
gujaf-252	158	2	annual	DATE
gujaf-252	159	1	13	CARDINAL
gujaf-252	163	1	ibrahim et al	PERSON
gujaf-252	164	1	2014	DATE
gujaf-252	164	2	nigeria	GPE
gujaf-252	167	1	nigeria	GPE
gujaf-252	168	1	2019	DATE
gujaf-252	168	2	sri lankan	NORP
gujaf-252	170	1	2015 to 2017	DATE
gujaf-252	171	1	59.9%	PERCENT
gujaf-252	171	2	cse	ORG
gujaf-252	173	1	2.2	CARDINAL
gujaf-252	173	2	2009	DATE
gujaf-252	174	1	2005	DATE
gujaf-252	175	1	136	CARDINAL
gujaf-252	175	2	hambrick & mason	ORG
gujaf-252	175	3	1984	DATE
gujaf-252	176	1	tyler	PERSON
gujaf-252	176	2	1998	DATE
gujaf-252	177	1	1974	DATE
gujaf-252	177	2	birley	GPE
gujaf-252	177	3	1988	DATE
gujaf-252	177	4	bantel & jackson, 1989	ORG
gujaf-252	178	1	nyoka	PERSON
gujaf-252	178	2	2018	DATE
gujaf-252	178	3	the nairobi securities exchange's	ORG
gujaf-252	180	1	between 2011 and 2017	DATE
gujaf-252	180	2	nine	CARDINAL
gujaf-252	180	3	the nairobi securities exchange	ORG
gujaf-252	181	1	secondary	ORDINAL
gujaf-252	181	2	annual	DATE
gujaf-252	182	1	kenyan	NORP
gujaf-252	184	1	ann (	ORG
gujaf-252	184	2	2015	DATE
gujaf-252	184	3	kenyan	NORP
gujaf-252	184	4	2010 to 2014	DATE
gujaf-252	185	1	december 31, 2014	DATE
gujaf-252	185	2	64	DATE
gujaf-252	190	1	nigeria	GPE
gujaf-252	193	1	wicaksana et al	PERSON
gujaf-252	194	1	2017	CARDINAL
gujaf-252	194	2	indonesian	NORP
gujaf-252	196	1	137	CARDINAL
gujaf-252	196	2	298	CARDINAL
gujaf-252	199	1	2019	DATE
gujaf-252	199	2	rem	ORG
gujaf-252	200	1	2011	DATE
gujaf-252	200	2	2015	CARDINAL
gujaf-252	201	1	44	CARDINAL
gujaf-252	201	2	57	CARDINAL
gujaf-252	203	1	rem	ORG
gujaf-252	204	1	jensen	PERSON
gujaf-252	204	2	1952	DATE
gujaf-252	204	3	1976	DATE
gujaf-252	204	4	dmbs	ORG
gujaf-252	204	5	nigeria	GPE
gujaf-252	204	6	jensen & meckling	ORG
gujaf-252	204	7	1952	DATE
gujaf-252	204	8	jensen & meckling	ORG
gujaf-252	204	9	1976	DATE
gujaf-252	206	1	jensen	PERSON
gujaf-252	206	2	1986	DATE
gujaf-252	206	3	jensey & murphy	ORG
gujaf-252	206	4	1990	DATE
gujaf-252	206	5	amihud& lev, 1981	ORG
gujaf-252	208	1	jensen & meckling	ORG
gujaf-252	208	2	1976	DATE
gujaf-252	209	1	betz et al.	PERSON
gujaf-252	209	2	1989	DATE
gujaf-252	209	3	krishnan & parsons	ORG
gujaf-252	209	4	2008	DATE
gujaf-252	210	1	kay	PERSON
gujaf-252	210	2	1995	DATE
gujaf-252	211	1	davidson	GPE
gujaf-252	211	2	2007	DATE
gujaf-252	212	1	tsakumis	ORG
gujaf-252	212	2	campbell, &doupnik	ORG
gujaf-252	212	3	2009	DATE
gujaf-252	214	1	138	CARDINAL
gujaf-252	215	1	3	CARDINAL
gujaf-252	217	1	annual	DATE
gujaf-252	217	2	2013	DATE
gujaf-252	217	3	2021	CARDINAL
gujaf-252	217	4	14	CARDINAL
gujaf-252	217	5	the nigerian stock exchange	ORG
gujaf-252	217	6	31st december	DATE
gujaf-252	217	7	2021	DATE
gujaf-252	219	1	14	CARDINAL
gujaf-252	220	1	1	CARDINAL
gujaf-252	221	1	chang	PERSON
gujaf-252	221	2	2008;farouk & isa, 2018 board	ORG
gujaf-252	222	1	johl et al.	PERSON
gujaf-252	222	2	2013	DATE
gujaf-252	222	3	2012	DATE
gujaf-252	222	4	2022	CARDINAL
gujaf-252	223	1	chang, shen, & fang	ORG
gujaf-252	223	2	2008	DATE
gujaf-252	225	1	139	CARDINAL
gujaf-252	226	1	lco =	ORG
gujaf-252	226	2	α0=	CARDINAL
gujaf-252	226	3	t = year	DATE
gujaf-252	228	1	4	CARDINAL
gujaf-252	229	1	2	CARDINAL
gujaf-252	230	1	2	CARDINAL
gujaf-252	232	1	max	PERSON
gujaf-252	232	2	.004	CARDINAL
gujaf-252	232	3	0	CARDINAL
gujaf-252	233	1	.368	CARDINAL
gujaf-252	233	2	.091 .625	ORG
gujaf-252	233	3	2.216	CARDINAL
gujaf-252	233	4	1.001	MONEY
gujaf-252	233	5	38.115	MONEY
gujaf-252	233	6	2.239e+12	CARDINAL
gujaf-252	233	7	1.935e+12	CARDINAL
gujaf-252	233	8	1.565e+11	CARDINAL
gujaf-252	233	9	1.7 6.081	CARDINAL
gujaf-252	233	10	14	CARDINAL
gujaf-252	233	11	2022 140	CARDINAL
gujaf-252	233	12	2	CARDINAL
gujaf-252	233	13	0.04	CARDINAL
gujaf-252	235	1	0.004	CARDINAL
gujaf-252	236	1	000119	DATE
gujaf-252	236	2	0.053	CARDINAL
gujaf-252	237	1	5.3%	PERCENT
gujaf-252	239	1	36.8%	PERCENT
gujaf-252	239	2	0.132	CARDINAL
gujaf-252	240	1	62.5%	PERCENT
gujaf-252	240	2	9.1%	PERCENT
gujaf-252	241	1	0.132	CARDINAL
gujaf-252	242	1	4.1	CARDINAL
gujaf-252	243	1	1.001	CARDINAL
gujaf-252	243	2	13.035 years	DATE
gujaf-252	243	3	1.362	CARDINAL
gujaf-252	244	1	n19.1 billion	MONEY
gujaf-252	244	2	nigeria	GPE
gujaf-252	244	3	n22.3 billion	CARDINAL
gujaf-252	245	1	n160b	GPE
gujaf-252	246	1	2	CARDINAL
gujaf-252	247	1	1	CARDINAL
gujaf-252	249	1	bai & ng	ORG
gujaf-252	249	2	2005	DATE
gujaf-252	249	3	barato& seifert	ORG
gujaf-252	249	4	2015	DATE
gujaf-252	249	5	blanca	ORG
gujaf-252	249	6	lpez-montiel	ORG
gujaf-252	249	7	2013	DATE
gujaf-252	249	8	kollo	ORG
gujaf-252	249	9	2008	DATE
gujaf-252	250	1	two	CARDINAL
gujaf-252	251	1	zero	CARDINAL
gujaf-252	251	2	gujarati	ORG
gujaf-252	251	3	2004	DATE
gujaf-252	251	4	141	CARDINAL
gujaf-252	251	5	3	CARDINAL
gujaf-252	251	6	1	CARDINAL
gujaf-252	251	7	2	CARDINAL
gujaf-252	251	8	3	CARDINAL
gujaf-252	251	9	4	CARDINAL
gujaf-252	251	10	1	CARDINAL
gujaf-252	251	11	1.000	CARDINAL
gujaf-252	251	12	2	CARDINAL
gujaf-252	251	13	0.289	CARDINAL
gujaf-252	251	14	3	CARDINAL
gujaf-252	252	1	1.000	CARDINAL
gujaf-252	252	2	0.213	CARDINAL
gujaf-252	252	3	1.000	CARDINAL
gujaf-252	252	4	4	CARDINAL
gujaf-252	252	5	0.225	CARDINAL
gujaf-252	252	6	0.053	CARDINAL
gujaf-252	252	7	0.015	CARDINAL
gujaf-252	252	8	0.574	CARDINAL
gujaf-252	252	9	0.605	CARDINAL
gujaf-252	252	10	1.000	CARDINAL
gujaf-252	253	1	2022	CARDINAL
gujaf-252	253	2	1.0	CARDINAL
gujaf-252	253	3	-1.0	ORG
gujaf-252	254	1	1.0	CARDINAL
gujaf-252	254	2	-1.0	ORG
gujaf-252	255	1	1.0	CARDINAL
gujaf-252	255	2	-1.0	ORG
gujaf-252	257	1	1–10%	PERCENT
gujaf-252	257	2	11-29%	PERCENT
gujaf-252	257	3	30–60%	PERCENT
gujaf-252	257	4	61%	PERCENT
gujaf-252	258	1	3	CARDINAL
gujaf-252	259	1	0.099	CARDINAL
gujaf-252	260	1	0.415	CARDINAL
gujaf-252	261	1	2004	DATE
gujaf-252	261	2	higher than 0.80	CARDINAL
gujaf-252	261	3	two	CARDINAL
gujaf-252	262	1	0.80	CARDINAL
gujaf-252	265	1	142	CARDINAL
gujaf-252	266	1	more than 0.10	CARDINAL
gujaf-252	266	2	less than 10	CARDINAL
gujaf-252	267	1	1.82	CARDINAL
gujaf-252	267	2	1.054	CARDINAL
gujaf-252	267	3	beq	ORG
gujaf-252	267	4	1.033	CARDINAL
gujaf-252	267	5	1.021	CARDINAL
gujaf-252	270	1	0.198	CARDINAL
gujaf-252	270	2	0.0000016	CARDINAL
gujaf-252	271	1	wooldridge	PERSON
gujaf-252	272	1	0.0000	CARDINAL
gujaf-252	272	2	93.769	CARDINAL
gujaf-252	275	1	1%	PERCENT
gujaf-252	275	2	93.769	CARDINAL
gujaf-252	275	3	0.0000	CARDINAL
gujaf-252	278	1	0.157	CARDINAL
gujaf-252	279	1	greater than 15	CARDINAL
gujaf-252	279	2	un	ORG
gujaf-252	281	1	5%	PERCENT
gujaf-252	281	2	33.78	CARDINAL
gujaf-252	281	3	0.0000	CARDINAL
gujaf-252	284	1	4.2	CARDINAL
gujaf-252	285	1	143	CARDINAL
gujaf-252	285	2	4	CARDINAL
gujaf-252	288	1	009	CARDINAL
gujaf-252	289	1	.000	CARDINAL
gujaf-252	290	1	355	CARDINAL
gujaf-252	291	1	1.124	CARDINAL
gujaf-252	292	1	456 2.47	CARDINAL
gujaf-252	293	1	014	CARDINAL
gujaf-252	294	1	1.133	CARDINAL
gujaf-252	294	2	0.84	CARDINAL
gujaf-252	295	1	403	CARDINAL
gujaf-252	295	2	0.452	CARDINAL
gujaf-252	295	3	117.000 chi-square 46.457	QUANTITY
gujaf-252	295	4	1.000	CARDINAL
gujaf-252	296	1	2022	CARDINAL
gujaf-252	298	1	4	CARDINAL
gujaf-252	299	1	wald chi2	ORG
gujaf-252	299	2	gls	ORG
gujaf-252	300	1	28.42 %	PERCENT
gujaf-252	301	1	28.42 %	PERCENT
gujaf-252	301	2	nigeria	GPE
gujaf-252	302	1	4	CARDINAL
gujaf-252	302	2	55.68	CARDINAL
gujaf-252	302	3	2	CARDINAL
gujaf-252	302	4	2004	DATE
gujaf-252	305	1	1%	PERCENT
gujaf-252	306	1	99.9%	PERCENT
gujaf-252	306	2	144	CARDINAL
gujaf-252	308	1	nigeria	GPE
gujaf-252	308	2	0.000	CARDINAL
gujaf-252	314	1	0.044	CARDINAL
gujaf-252	314	2	nigeria	GPE
gujaf-252	318	1	4.3	CARDINAL
gujaf-252	318	2	0.000	CARDINAL
gujaf-252	319	1	nigeria	GPE
gujaf-252	321	1	nigeria	GPE
gujaf-252	322	1	ajward	ORG
gujaf-252	322	2	2019	DATE
gujaf-252	323	1	145	CARDINAL
gujaf-252	323	2	4	CARDINAL
gujaf-252	323	3	0.044	CARDINAL
gujaf-252	323	4	5%	PERCENT
gujaf-252	324	1	nigeria	GPE
gujaf-252	325	1	nigeria	GPE
gujaf-252	326	1	alqatan	GPE
gujaf-252	326	2	2019	DATE
gujaf-252	326	3	2018	DATE
gujaf-252	326	4	ann	PERSON
gujaf-252	326	5	2015	DATE
gujaf-252	326	6	zwet	PERSON
gujaf-252	326	7	2015	DATE
gujaf-252	327	1	5	CARDINAL
gujaf-252	332	1	first	ORDINAL
gujaf-252	336	1	annual	DATE
gujaf-252	338	1	nine years	DATE
gujaf-252	339	1	146	CARDINAL
gujaf-252	339	2	d.	NORP
gujaf-252	339	3	bogdan	GPE
gujaf-252	339	4	a. b.	PERSON
gujaf-252	339	5	2009	DATE
gujaf-252	341	1	170	CARDINAL
gujaf-252	341	2	182	CARDINAL
gujaf-252	341	3	abarbanell	ORG
gujaf-252	341	4	j.,&lehavy	PERSON
gujaf-252	341	5	r.(2003).canstockrecommendationspredictearningsmana gementandanalysts’earningsforecasterrors?journalofaccountingresearch	PERSON
gujaf-252	341	6	41(1	ORG
gujaf-252	341	7	1–31	CARDINAL
gujaf-252	342	1	s.	PERSON
gujaf-252	342	2	2008	DATE
gujaf-252	343	1	nigerian	NORP
gujaf-252	344	1	nigerian	NORP
gujaf-252	344	2	http://scholar.google.com.my/scholar?hl=en&q=a+survey+of+the+percepti on+of+ethical+behaviour+of+future+nigerian+accounting+professionals &btng=&as_sdt=1,5&as_sdtp=#0 ann	ORG
gujaf-252	344	3	m. (	PERSON
gujaf-252	344	4	2015	DATE
gujaf-252	346	1	university of nairobi	ORG
gujaf-252	346	2	businessday	DATE
gujaf-252	346	3	nigerian	NORP
gujaf-252	346	4	2018	DATE
gujaf-252	347	1	https://businessday.ng/columnist/article/the-nigerian-code-ofcorporate-governance-2018-8/ cohen	PERSON
gujaf-252	347	2	d. a.	PERSON
gujaf-252	347	3	2010).accrual	CARDINAL
gujaf-252	348	1	50(1	DATE
gujaf-252	349	1	doi:10.1016	GPE
gujaf-252	349	2	j.jacceco.2010.01.002 cohen	PERSON
gujaf-252	349	3	w.m.	GPE
gujaf-252	349	4	d.a.	PERSON
gujaf-252	349	5	1990	DATE
gujaf-252	351	1	quarterly 35(1	DATE
gujaf-252	351	2	152	CARDINAL
gujaf-252	351	3	s., & kim	ORG
gujaf-252	351	4	k.	PERSON
gujaf-252	351	5	2013	DATE
gujaf-252	352	1	48	DATE
gujaf-252	352	2	123–150	CARDINAL
gujaf-252	352	3	dey, a. (	PERSON
gujaf-252	352	4	2008	DATE
gujaf-252	354	1	journal of accounting research	ORG
gujaf-252	354	2	46(5	CARDINAL
gujaf-252	355	1	doi:10.1111	ORG
gujaf-252	355	2	m. a.	PERSON
gujaf-252	355	3	m. a.	PERSON
gujaf-252	355	4	2018	DATE
gujaf-252	356	1	dmbs	ORG
gujaf-252	356	2	nigeria	GPE
gujaf-252	356	3	chang	PERSON
gujaf-252	356	4	shen	PERSON
gujaf-252	356	5	2008	DATE
gujaf-252	357	1	7(2	CARDINAL
gujaf-252	358	1	a. m.	PERSON
gujaf-252	358	2	2014	DATE
gujaf-252	359	1	nigeria	GPE
gujaf-252	360	1	ahmadu bello university	ORG
gujaf-252	360	2	zaria	PERSON
gujaf-252	361	1	fodio	PRODUCT
gujaf-252	361	2	m.i.	GPE
gujaf-252	361	3	j. & oba	ORG
gujaf-252	361	4	v.c.	GPE
gujaf-252	361	5	2013	DATE
gujaf-252	364	1	nigerian	NORP
gujaf-252	365	1	2013	DATE
gujaf-252	365	2	2(5	CARDINAL
gujaf-252	365	3	279	CARDINAL
gujaf-252	365	4	10.5923	CARDINAL
gujaf-252	365	5	a. a.	PERSON
gujaf-252	365	6	2018	DATE
gujaf-252	366	1	phd thesis	PERSON
gujaf-252	367	1	school of economics	ORG
gujaf-252	367	2	d. c., & mason	GPE
gujaf-252	367	3	p. a.	PERSON
gujaf-252	368	1	1984	DATE
gujaf-252	370	1	the academy of management review	ORG
gujaf-252	370	2	9(2	CARDINAL
gujaf-252	370	3	193–206	DATE
gujaf-252	371	1	healy	PERSON
gujaf-252	371	2	j. (1999	ORG
gujaf-252	373	1	365384	CARDINAL
gujaf-252	373	2	l. t., & fatt	PERSON
gujaf-252	373	3	q. k.	PERSON
gujaf-252	373	4	2007	DATE
gujaf-252	375	1	003 ibrahim	PERSON
gujaf-252	375	2	i.	PERSON
gujaf-252	375	3	2015	CARDINAL
gujaf-252	378	1	business school	ORG
gujaf-252	378	2	ahmadu bello university	ORG
gujaf-252	378	3	jamaludin	PERSON
gujaf-252	378	4	n. d.	PERSON
gujaf-252	378	5	z. m.	PERSON
gujaf-252	378	6	a.	PERSON
gujaf-252	378	7	2015	CARDINAL
gujaf-252	379	1	malaysian	NORP
gujaf-252	380	1	procedia economics	ORG
gujaf-252	380	2	28(april	DATE
gujaf-252	380	3	235–242	CARDINAL
gujaf-252	382	1	journalofaccountingresearch,29(2	PERSON
gujaf-252	383	1	jones	PERSON
gujaf-252	383	2	t. m. (	PERSON
gujaf-252	383	3	1995	DATE
gujaf-252	385	1	20(2),404–437	CARDINAL
gujaf-252	385	2	kehinde	GPE
gujaf-252	385	3	o. a., & olanrewaju	ORG
gujaf-252	385	4	a. a.	PERSON
gujaf-252	385	5	2010	DATE
gujaf-252	386	1	society,1(2),9–16 kothari	PERSON
gujaf-252	386	2	s. p.	PERSON
gujaf-252	386	3	leone	ORG
gujaf-252	386	4	a. j., & wasley	PERSON
gujaf-252	386	5	c. e. (	PERSON
gujaf-252	386	6	2005	DATE
gujaf-252	387	1	matcheddiscretionaryaccrualmeasures.journalofaccountingandeconomics	ORG
gujaf-252	387	2	39(1),163–197	CARDINAL
gujaf-252	387	3	doi:10.1016	GPE
gujaf-252	387	4	a.	PERSON
gujaf-252	387	5	mazzola	ORG
gujaf-252	387	6	a. (2011	ORG
gujaf-252	388	1	post-ifrs	ORG
gujaf-252	389	1	the international journal of accounting	ORG
gujaf-252	389	2	46(2	CARDINAL
gujaf-252	389	3	205–230	CARDINAL
gujaf-252	390	1	doi:10.1016	GPE
gujaf-252	390	2	2015	CARDINAL
gujaf-252	391	1	nigeria	GPE
gujaf-252	391	2	2011	DATE
gujaf-252	392	1	international journal of emerging science	ORG
gujaf-252	392	2	4(2	CARDINAL
gujaf-252	392	3	miko	PERSON
gujaf-252	392	4	2016	CARDINAL
gujaf-252	393	1	nigerian	NORP
gujaf-252	394	1	control journal	ORG
gujaf-252	394	2	13(2	CARDINAL
gujaf-252	394	3	39–48	CARDINAL
gujaf-252	395	1	https://doi.org/10.1016/s2212-5671(15)01105148	NORP
gujaf-252	395	2	c. w.	PERSON
gujaf-252	395	3	e. e. (	PERSON
gujaf-252	395	4	2002	DATE
gujaf-252	398	1	nyoka	PERSON
gujaf-252	398	2	2018	DATE
gujaf-252	400	1	rajeevan	GPE
gujaf-252	400	2	s., &ajward	ORG
gujaf-252	400	3	r.	NORP
gujaf-252	400	4	2019	DATE
gujaf-252	401	1	sri lanka	GPE
gujaf-252	402	1	journal of asian business	ORG
gujaf-252	403	1	p &sundaramurthy	ORG
gujaf-252	403	2	2000	DATE
gujaf-252	403	3	12	CARDINAL
gujaf-252	403	4	1	CARDINAL
gujaf-252	403	5	a. u.	PERSON
gujaf-252	403	6	garba	PERSON
gujaf-252	403	7	t., &mikailu	ORG
gujaf-252	403	8	a. s.	PERSON
gujaf-252	403	9	2011	DATE
gujaf-252	404	1	nigeria	GPE
gujaf-252	405	1	africa	LOC
gujaf-252	406	1	saona	PERSON
gujaf-252	406	2	muro	GPE
gujaf-252	406	3	l.	GPE
gujaf-252	406	4	martín	GPE
gujaf-252	406	5	p. s.	PERSON
gujaf-252	406	6	2019	CARDINAL
gujaf-252	407	1	european	NORP
gujaf-252	407	2	634–663	CARDINAL
gujaf-252	407	3	s.o.	GPE
gujaf-252	407	4	2018	DATE
gujaf-252	407	5	nigerian	NORP
gujaf-252	408	1	1–14	CARDINAL
gujaf-252	409	1	thangavelu	PERSON
gujaf-252	409	2	2015	CARDINAL
gujaf-252	410	1	tucker	PERSON
gujaf-252	410	2	j. w.	PERSON
gujaf-252	410	3	p. a.	PERSON
gujaf-252	411	1	2006	DATE
gujaf-252	413	1	81(1	CARDINAL
gujaf-252	413	2	251270	DATE
gujaf-252	414	1	tyler	ORG
gujaf-252	414	2	j., wilkinson	PERSON
gujaf-252	414	3	d. m. & huberman	ORG
gujaf-252	414	4	b. a.	PERSON
gujaf-252	414	5	2003	DATE
gujaf-252	415	1	first	ORDINAL
gujaf-252	415	2	2003	DATE
gujaf-252	415	3	amsterdam wicaksana	GPE
gujaf-252	415	4	k.a.b.	PERSON
gujaf-252	415	5	yuniasih	GPE
gujaf-252	415	6	n.w.	GPE
gujaf-252	415	7	handayani, l.n.c	ORG
gujaf-252	416	1	2017	CARDINAL
gujaf-252	416	2	indonesian	NORP
gujaf-252	416	3	7(12	CARDINAL
gujaf-252	417	1	382–386	CARDINAL
gujaf-252	417	2	wiersema	PERSON
gujaf-252	417	3	m.f.	GPE
gujaf-252	417	4	k.a.	GPE
gujaf-252	418	1	2009).top	CARDINAL
gujaf-252	419	1	the academy of management journal	ORG
gujaf-252	420	1	91	CARDINAL