id	sid	eid	entity	type
gujaf-255	1	1	4	CARDINAL
gujaf-255	1	2	2	CARDINAL
gujaf-255	1	3	october	DATE
gujaf-255	1	4	2023	CARDINAL
gujaf-255	1	5	2756-665x	CARDINAL
gujaf-255	1	6	social sciences	ORG
gujaf-255	1	7	federal university gusau	ORG
gujaf-255	1	8	zamfara state	GPE
gujaf-255	1	9	2023	CARDINAL
gujaf-255	1	10	4	CARDINAL
gujaf-255	1	11	2	CARDINAL
gujaf-255	1	12	october	DATE
gujaf-255	1	13	2023	CARDINAL
gujaf-255	1	14	2756-665x	CARDINAL
gujaf-255	1	15	social sciences	ORG
gujaf-255	1	16	federal university gusau	ORG
gujaf-255	1	17	zamfara state	GPE
gujaf-255	2	1	ahmadu bello university press limited	ORG
gujaf-255	2	2	zaria kaduna	PERSON
gujaf-255	2	3	nigeria	GPE
gujaf-255	3	1	08065949711	CARDINAL
gujaf-255	3	2	069-879121	CARDINAL
gujaf-255	4	1	shehu usman hassan department	PERSON
gujaf-255	5	1	muhammad mustapha	PERSON
gujaf-255	5	2	ahmadu bello university	ORG
gujaf-255	5	3	zaria	PERSON
gujaf-255	5	4	kaduna state	GPE
gujaf-255	6	1	umar farouk	PERSON
gujaf-255	6	2	federal university gusau	ORG
gujaf-255	6	3	zamfara state	GPE
gujaf-255	7	1	modu kumshe department of accounting	ORG
gujaf-255	7	2	university of maiduguri	ORG
gujaf-255	7	3	borno	GPE
gujaf-255	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-255	8	2	paul university	ORG
gujaf-255	9	1	prof kabir tahir hamid	PERSON
gujaf-255	9	2	bayero university	ORG
gujaf-255	9	3	kano	ORG
gujaf-255	10	1	prof	PERSON
gujaf-255	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-255	11	2	university of jos	ORG
gujaf-255	12	1	clifford ofurum department of accounting	ORG
gujaf-255	12	2	university of portharcourt	ORG
gujaf-255	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-255	14	2	ahmadu bello university	ORG
gujaf-255	14	3	zaria	PERSON
gujaf-255	15	1	prof	PERSON
gujaf-255	16	1	yusuf	PERSON
gujaf-255	17	1	b. rahman	PERSON
gujaf-255	17	2	lagos state university	ORG
gujaf-255	19	1	suleiman a. s. aruwa	PERSON
gujaf-255	19	2	nasarawa state university	ORG
gujaf-255	19	3	keffi	GPE
gujaf-255	21	1	muhammad junaidu	PERSON
gujaf-255	21	2	kurawa iv	ORG
gujaf-255	22	1	university kano	ORG
gujaf-255	24	1	muhammad habibu sabari department	PERSON
gujaf-255	24	2	ahmadu bello university	ORG
gujaf-255	24	3	zaria	PERSON
gujaf-255	24	4	prof	PERSON
gujaf-255	25	1	okpanachi joshua department of accounting	ORG
gujaf-255	25	2	nigerian defence academy	ORG
gujaf-255	25	3	kaduna	GPE
gujaf-255	26	1	hassan ibrahim department	PERSON
gujaf-255	26	2	ibb university	ORG
gujaf-255	26	3	niger state	GPE
gujaf-255	27	1	prof	PERSON
gujaf-255	28	1	mary okwo department of accounting	ORG
gujaf-255	28	2	enugu state university of science and technology	ORG
gujaf-255	30	1	aminu isah department of accounting	ORG
gujaf-255	30	2	bayero university	ORG
gujaf-255	30	3	kano	ORG
gujaf-255	31	1	prof	PERSON
gujaf-255	32	1	ahmadu bello department of accounting	ORG
gujaf-255	32	2	ahmadu bello university	ORG
gujaf-255	32	3	zaria	PERSON
gujaf-255	33	1	prof	PERSON
gujaf-255	34	1	musa yelwa abubakar department	PERSON
gujaf-255	34	2	usmanu danfodiyo university	ORG
gujaf-255	34	3	sokoto state	ORG
gujaf-255	35	1	prof	ORG
gujaf-255	36	1	salisu abubakar department of accounting	ORG
gujaf-255	36	2	ahmadu bello university	ORG
gujaf-255	36	3	zaria	PERSON
gujaf-255	36	4	kaduna state	GPE
gujaf-255	37	1	prof	PERSON
gujaf-255	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-255	38	2	bayero university	ORG
gujaf-255	39	1	fatima	PERSON
gujaf-255	39	2	university of maiduguri	ORG
gujaf-255	39	3	borno	GPE
gujaf-255	40	1	sunusi sa'ad	PERSON
gujaf-255	40	2	dutse	GPE
gujaf-255	40	3	jigawa state	GPE
gujaf-255	41	1	nasiru a. ka’oje	PERSON
gujaf-255	41	2	usmanu danfodiyo university	ORG
gujaf-255	41	3	sokoto	PERSON
gujaf-255	42	1	aminu abdullahi	PERSON
gujaf-255	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-255	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-255	43	2	nigerian defence academy	ORG
gujaf-255	43	3	kaduna state	GPE
gujaf-255	44	1	dr.	PERSON
gujaf-255	44	2	saidu adamu department of accounting	ORG
gujaf-255	45	1	dr.	PERSON
gujaf-255	45	2	nasiru yunusa department	PERSON
gujaf-255	45	3	ahmadu bello university	ORG
gujaf-255	45	4	zaria	PERSON
gujaf-255	46	1	aisha	PERSON
gujaf-255	46	2	muhammad department	PERSON
gujaf-255	46	3	ahmadu bello university	ORG
gujaf-255	46	4	zaria	PERSON
gujaf-255	47	1	lawal muhammad	PERSON
gujaf-255	47	2	ahmadu bello university	ORG
gujaf-255	47	3	zaria	PERSON
gujaf-255	48	1	farouk	PERSON
gujaf-255	48	2	american university of nigeria	ORG
gujaf-255	48	3	yola	ORG
gujaf-255	49	1	bashir umar farouk	PERSON
gujaf-255	49	2	federal university gusau	ORG
gujaf-255	49	3	zamfara state	GPE
gujaf-255	50	1	dr emmanuel omokhuale department	PERSON
gujaf-255	50	2	federal university gusau	ORG
gujaf-255	51	1	state	ORG
gujaf-255	51	2	vi advisory board	ORG
gujaf-255	52	1	kabiru isah	PERSON
gujaf-255	52	2	bayero university kano	ORG
gujaf-255	53	1	bashir	PERSON
gujaf-255	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-255	53	3	sokoto state	ORG
gujaf-255	55	1	muhammad tanko	PERSON
gujaf-255	55	2	kaduna state university	ORG
gujaf-255	55	3	kaduna	GPE
gujaf-255	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-255	56	2	sokoto state	ORG
gujaf-255	58	1	aliyu sulaiman kantudu	PERSON
gujaf-255	58	2	university kano	ORG
gujaf-255	59	1	yazid ibrahim kabir	PERSON
gujaf-255	59	2	federal university gusau	ORG
gujaf-255	59	3	zamfara state	GPE
gujaf-255	60	1	vii	PERSON
gujaf-255	60	2	gusau journal of accounting	ORG
gujaf-255	61	1	two	CARDINAL
gujaf-255	61	2	april and october annually	DATE
gujaf-255	62	1	the department of accounting	ORG
gujaf-255	62	2	social sciences	ORG
gujaf-255	62	3	federal university gusau	ORG
gujaf-255	62	4	zamfara state	GPE
gujaf-255	62	5	nigeria	GPE
gujaf-255	62	6	islamic finance	ORG
gujaf-255	62	7	islamic	NORP
gujaf-255	63	1	english	LANGUAGE
gujaf-255	64	1	more than 15	CARDINAL
gujaf-255	64	2	a4	ORG
gujaf-255	64	3	1.5	CARDINAL
gujaf-255	64	4	12	CARDINAL
gujaf-255	65	1	25 percent	PERCENT
gujaf-255	66	1	5000	CARDINAL
gujaf-255	66	2	more than 250	CARDINAL
gujaf-255	66	3	four	CARDINAL
gujaf-255	67	1	apa 7th	PRODUCT
gujaf-255	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-255	72	1	fcmb	PERSON
gujaf-255	72	2	7278465011	DATE
gujaf-255	72	3	gusau journal of accounting	ORG
gujaf-255	72	4	federal university gusau	ORG
gujaf-255	72	5	zamfara state	GPE
gujaf-255	74	1	+2348069393824	DATE
gujaf-255	75	1	nigeria 1	FAC
gujaf-255	75	2	bala ado	PERSON
gujaf-255	75	3	nik mohd rashid	PERSON
gujaf-255	75	4	sa’adatu b. adam	PERSON
gujaf-255	75	5	abubakar	PERSON
gujaf-255	75	6	tariro masunda welfare	PERSON
gujaf-255	75	7	kaduna state	GPE
gujaf-255	75	8	18	CARDINAL
gujaf-255	75	9	i. isah	PERSON
gujaf-255	75	10	ibrahim kekere sule	PERSON
gujaf-255	75	11	phd	PERSON
gujaf-255	75	12	31	CARDINAL
gujaf-255	75	13	dwi damayanti	ORG
gujaf-255	75	14	nigeria	GPE
gujaf-255	75	15	47	CARDINAL
gujaf-255	76	1	m.s. tijjani	PERSON
gujaf-255	76	2	s. salami phd	PERSON
gujaf-255	76	3	nigeria	GPE
gujaf-255	76	4	67	CARDINAL
gujaf-255	76	5	hyeladi stanley dibal	PERSON
gujaf-255	76	6	polytechnics	GPE
gujaf-255	76	7	north west	GPE
gujaf-255	76	8	nigeria	GPE
gujaf-255	76	9	88	CARDINAL
gujaf-255	76	10	aliyu abdullahi ahmed	PERSON
gujaf-255	76	11	rabiatu ahmed	PERSON
gujaf-255	76	12	110	CARDINAL
gujaf-255	76	13	daniel gbadebo board education	ORG
gujaf-255	76	14	nigeria	GPE
gujaf-255	76	15	131	CARDINAL
gujaf-255	76	16	idris ibrahimphd	PERSON
gujaf-255	77	1	luka mailafia	PERSON
gujaf-255	77	2	suleiman phd	PERSON
gujaf-255	77	3	nigerian	NORP
gujaf-255	78	1	149	CARDINAL
gujaf-255	78	2	ovbe simon	PERSON
gujaf-255	78	3	south africa	GPE
gujaf-255	79	1	167	CARDINAL
gujaf-255	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-255	79	3	nigeria	GPE
gujaf-255	79	4	182	CARDINAL
gujaf-255	79	5	patrick omoruyi	PERSON
gujaf-255	79	6	yunisa	PERSON
gujaf-255	79	7	simon amodu	PERSON
gujaf-255	79	8	nurudeen adebayo	PERSON
gujaf-255	79	9	nigeria	GPE
gujaf-255	79	10	209	CARDINAL
gujaf-255	79	11	umar suleiman abubakar dabai	PERSON
gujaf-255	79	12	biyai	GPE
gujaf-255	79	13	abubakar jimoh	PERSON
gujaf-255	79	14	haruna halimah	PERSON
gujaf-255	79	15	sani sambo phd	PERSON
gujaf-255	79	16	nigeria	GPE
gujaf-255	79	17	227	CARDINAL
gujaf-255	79	18	adamu salihu	ORG
gujaf-255	79	19	aminu danladi ahmad	PERSON
gujaf-255	79	20	zaharaddeen	CARDINAL
gujaf-255	79	21	salisu maigoshi	ORG
gujaf-255	79	22	naja'atu bala rabiu	PERSON
gujaf-255	80	1	240	CARDINAL
gujaf-255	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-255	81	1	nigeria	GPE
gujaf-255	81	2	idris mohammed	PERSON
gujaf-255	81	3	joshua okpanachi	PERSON
gujaf-255	81	4	onipeadabenege yahaya	GPE
gujaf-255	81	5	209	CARDINAL
gujaf-255	81	6	nigeria	GPE
gujaf-255	81	7	umar suleiman abubakar dabai	PERSON
gujaf-255	81	8	nigerian	NORP
gujaf-255	81	9	academy kaduna	GPE
gujaf-255	81	10	nigeria	GPE
gujaf-255	82	1	biyai shepnaan department of management	ORG
gujaf-255	82	2	nigerian	NORP
gujaf-255	82	3	academy kaduna	GPE
gujaf-255	82	4	nigeria	GPE
gujaf-255	82	5	abubakar department of management	ORG
gujaf-255	82	6	nigerian	NORP
gujaf-255	82	7	academy kaduna	GPE
gujaf-255	82	8	nigeria	GPE
gujaf-255	83	1	jimoh haruna	PERSON
gujaf-255	83	2	nigerian	NORP
gujaf-255	83	3	academy kaduna	GPE
gujaf-255	83	4	nigeria	GPE
gujaf-255	83	5	halimah sani sambo phd department	ORG
gujaf-255	83	6	actuarial sciences & insurance	ORG
gujaf-255	83	7	abu business school	ORG
gujaf-255	83	8	ahmadu bello university	ORG
gujaf-255	83	9	zaria	PERSON
gujaf-255	83	10	nigeria	GPE
gujaf-255	84	1	nigeria	GPE
gujaf-255	85	1	nigeria	GPE
gujaf-255	86	1	23	CARDINAL
gujaf-255	86	2	31st december	DATE
gujaf-255	86	3	2022	CARDINAL
gujaf-255	87	1	13	CARDINAL
gujaf-255	87	2	2013	DATE
gujaf-255	87	3	2022	CARDINAL
gujaf-255	88	1	secondary	ORDINAL
gujaf-255	88	2	annual	DATE
gujaf-255	89	1	13	CARDINAL
gujaf-255	91	1	nigeria	GPE
gujaf-255	95	1	210	CARDINAL
gujaf-255	98	1	nigeria	GPE
gujaf-255	99	1	1	CARDINAL
gujaf-255	102	1	one	CARDINAL
gujaf-255	110	1	2022	CARDINAL
gujaf-255	111	1	kontus	PERSON
gujaf-255	111	2	2013	DATE
gujaf-255	113	1	sah	ORG
gujaf-255	113	2	2022	CARDINAL
gujaf-255	115	1	211	CARDINAL
gujaf-255	116	1	sah	PERSON
gujaf-255	116	2	2022	CARDINAL
gujaf-255	118	1	barnett	ORG
gujaf-255	118	2	salomon	ORG
gujaf-255	118	3	2012	DATE
gujaf-255	120	1	today	DATE
gujaf-255	121	1	nigerian	NORP
gujaf-255	123	1	dan	PERSON
gujaf-255	123	2	2020	DATE
gujaf-255	123	3	al	ORG
gujaf-255	123	4	2022	CARDINAL
gujaf-255	123	5	2022	CARDINAL
gujaf-255	123	6	adebowale & dada	ORG
gujaf-255	123	7	2022	CARDINAL
gujaf-255	123	8	2020	DATE
gujaf-255	123	9	liu	PERSON
gujaf-255	123	10	2020	DATE
gujaf-255	127	1	nigeria	GPE
gujaf-255	128	1	i.	PERSON
gujaf-255	128	2	nigeria	GPE
gujaf-255	129	1	212 ii	QUANTITY
gujaf-255	129	2	nigeria	GPE
gujaf-255	130	1	iii.	PERSON
gujaf-255	131	1	nigeria	GPE
gujaf-255	132	1	nigeria	GPE
gujaf-255	133	1	nigeria	GPE
gujaf-255	134	1	nigeria	GPE
gujaf-255	135	1	nigeria	GPE
gujaf-255	135	2	nigeria	GPE
gujaf-255	136	1	2	CARDINAL
gujaf-255	136	2	munene	PERSON
gujaf-255	136	3	tibbs	ORG
gujaf-255	136	4	2018	DATE
gujaf-255	138	1	akinleye & adeboboye	ORG
gujaf-255	138	2	2019	DATE
gujaf-255	139	1	one	CARDINAL
gujaf-255	140	1	duru et al	ORG
gujaf-255	141	1	2014	DATE
gujaf-255	142	1	gill et al	PERSON
gujaf-255	143	1	2011	DATE
gujaf-255	144	1	213	CARDINAL
gujaf-255	144	2	schaum	ORG
gujaf-255	144	3	2011	DATE
gujaf-255	146	1	2014	DATE
gujaf-255	147	1	munene	PERSON
gujaf-255	147	2	tibbs	ORG
gujaf-255	147	3	2018	DATE
gujaf-255	148	1	jegede (	ORG
gujaf-255	148	2	2017	CARDINAL
gujaf-255	149	1	dan	PERSON
gujaf-255	149	2	2020	DATE
gujaf-255	149	3	nigerian	NORP
gujaf-255	153	1	2022	CARDINAL
gujaf-255	158	1	deboboye et al	PERSON
gujaf-255	159	1	2022	CARDINAL
gujaf-255	159	2	nigerian	NORP
gujaf-255	161	1	twenty	CARDINAL
gujaf-255	161	2	214	CARDINAL
gujaf-255	161	3	nigeria	GPE
gujaf-255	162	1	2012	DATE
gujaf-255	162	2	2021	CARDINAL
gujaf-255	162	3	secondary	ORDINAL
gujaf-255	168	1	nigerian	NORP
gujaf-255	169	1	adebowale	ORG
gujaf-255	169	2	dada	GPE
gujaf-255	169	3	2022	CARDINAL
gujaf-255	169	4	nigerian	NORP
gujaf-255	169	5	arr	PERSON
gujaf-255	169	6	2013	DATE
gujaf-255	169	7	2021.secondary	CARDINAL
gujaf-255	170	1	arr	PERSON
gujaf-255	171	1	the years	DATE
gujaf-255	173	1	2020	DATE
gujaf-255	173	2	kenya	GPE
gujaf-255	174	1	six months	DATE
gujaf-255	174	2	april to october 2016	DATE
gujaf-255	177	1	215	CARDINAL
gujaf-255	178	1	two	CARDINAL
gujaf-255	180	1	nigeria	GPE
gujaf-255	181	1	liu	PERSON
gujaf-255	181	2	2020	DATE
gujaf-255	182	1	ninety-two	CARDINAL
gujaf-255	182	2	chinese	NORP
gujaf-255	182	3	five	CARDINAL
gujaf-255	182	4	23570	CARDINAL
gujaf-255	183	1	the years 2010 through	DATE
gujaf-255	183	2	2016	DATE
gujaf-255	185	1	four	CARDINAL
gujaf-255	187	1	shah	PERSON
gujaf-255	187	2	2020	DATE
gujaf-255	188	1	annual	DATE
gujaf-255	188	2	the years 2009–10 through	DATE
gujaf-255	190	1	anova	ORG
gujaf-255	191	1	durbin-watson	ORG
gujaf-255	192	1	one	CARDINAL
gujaf-255	194	1	abubakar	PERSON
gujaf-255	194	2	2019	DATE
gujaf-255	194	3	nigerian	NORP
gujaf-255	195	1	ten	CARDINAL
gujaf-255	195	2	10	CARDINAL
gujaf-255	195	3	the nigerian stock exchange	ORG
gujaf-255	195	4	december 31, 2018	DATE
gujaf-255	195	5	seven-year	DATE
gujaf-255	195	6	2012 to 2018	DATE
gujaf-255	196	1	216	CARDINAL
gujaf-255	198	1	nigerian	NORP
gujaf-255	200	1	munene	PERSON
gujaf-255	200	2	tibbs	ORG
gujaf-255	200	3	2018	DATE
gujaf-255	200	4	embu county	GPE
gujaf-255	200	5	kenya	GPE
gujaf-255	203	1	days	DATE
gujaf-255	204	1	days	DATE
gujaf-255	206	1	one	CARDINAL
gujaf-255	207	1	2018	DATE
gujaf-255	207	2	nigeria	GPE
gujaf-255	209	1	2000 to 2011	DATE
gujaf-255	209	2	annual	DATE
gujaf-255	209	3	twenty	CARDINAL
gujaf-255	209	4	nigeria	GPE
gujaf-255	210	1	spss	ORG
gujaf-255	210	2	20.0	CARDINAL
gujaf-255	214	1	susanti	PERSON
gujaf-255	214	2	2017	CARDINAL
gujaf-255	215	1	217	CARDINAL
gujaf-255	215	2	microsoft	ORG
gujaf-255	216	1	two	CARDINAL
gujaf-255	218	1	mihajlov	PERSON
gujaf-255	218	2	2013	DATE
gujaf-255	218	3	serbia	GPE
gujaf-255	219	1	108	CARDINAL
gujaf-255	219	2	serbian	NORP
gujaf-255	219	3	the belgrade stock exchange's	ORG
gujaf-255	219	4	between 2008 and 2011	DATE
gujaf-255	223	1	3	CARDINAL
gujaf-255	226	1	nigerian	NORP
gujaf-255	226	2	2013	DATE
gujaf-255	226	3	2022	CARDINAL
gujaf-255	226	4	a span of ten years	DATE
gujaf-255	227	1	13	CARDINAL
gujaf-255	228	1	secondary	ORDINAL
gujaf-255	228	2	nigerian	NORP
gujaf-255	229	1	13	CARDINAL
gujaf-255	230	1	218	CARDINAL
gujaf-255	232	1	abubakar & olowe	ORG
gujaf-255	232	2	2019	DATE
gujaf-255	232	3	dan, 2020	ORG
gujaf-255	232	4	∗ 365	DATE
gujaf-255	232	5	dan, 2020	ORG
gujaf-255	232	6	2022	CARDINAL
gujaf-255	236	1	4	CARDINAL
gujaf-255	236	2	secondary	ORDINAL
gujaf-255	236	3	annual	DATE
gujaf-255	238	1	1	CARDINAL
gujaf-255	240	1	max roe	PERSON
gujaf-255	241	1	1.872808	CARDINAL
gujaf-255	241	2	130	CARDINAL
gujaf-255	241	3	901.9512	CARDINAL
gujaf-255	241	4	130	CARDINAL
gujaf-255	243	1	.3499373	DATE
gujaf-255	244	1	130	CARDINAL
gujaf-255	244	2	8.075137	CARDINAL
gujaf-255	244	3	13	CARDINAL
gujaf-255	244	4	2023	CARDINAL
gujaf-255	244	5	1	CARDINAL
gujaf-255	244	6	130	CARDINAL
gujaf-255	244	7	13	CARDINAL
gujaf-255	244	8	10 years	DATE
gujaf-255	244	9	2013-2022	DATE
gujaf-255	245	1	0.109	CARDINAL
gujaf-255	245	2	0.497	CARDINAL
gujaf-255	246	1	about 10.9%	PERCENT
gujaf-255	247	1	about 11	CARDINAL
gujaf-255	248	1	0.497	CARDINAL
gujaf-255	248	2	2 naira 98	MONEY
gujaf-255	248	3	1naira 87	DATE
gujaf-255	249	1	219	CARDINAL
gujaf-255	249	2	14.709	CARDINAL
gujaf-255	249	3	78.87	CARDINAL
gujaf-255	250	1	14.709	CARDINAL
gujaf-255	250	2	about 15	CARDINAL
gujaf-255	251	1	less than 10%	PERCENT
gujaf-255	252	1	0.0878	CARDINAL
gujaf-255	252	2	901.95	CARDINAL
gujaf-255	252	3	about 902	CARDINAL
gujaf-255	253	1	172.7104	CARDINAL
gujaf-255	253	2	nigeria	GPE
gujaf-255	253	3	about 173days	DATE
gujaf-255	254	1	almost half	CARDINAL
gujaf-255	255	1	528.559	CARDINAL
gujaf-255	256	1	about 1day	CARDINAL
gujaf-255	257	1	0.081	CARDINAL
gujaf-255	257	2	0.085	CARDINAL
gujaf-255	258	1	0	CARDINAL
gujaf-255	258	2	0.35	CARDINAL
gujaf-255	259	1	about 8.1%	PERCENT
gujaf-255	261	1	1.106	CARDINAL
gujaf-255	261	2	2	CARDINAL
gujaf-255	263	1	0.770 less	QUANTITY
gujaf-255	264	1	0.0405	CARDINAL
gujaf-255	264	2	8.075	CARDINAL
gujaf-255	265	1	0.04:1	CARDINAL
gujaf-255	265	2	2:1	CARDINAL
gujaf-255	266	1	220	CARDINAL
gujaf-255	267	1	2	CARDINAL
gujaf-255	267	2	roe arto avecp	ORG
gujaf-255	267	3	daratio cratio roe	PERSON
gujaf-255	267	4	1.0000	CARDINAL
gujaf-255	267	5	0.0000	CARDINAL
gujaf-255	267	6	0.2491	CARDINAL
gujaf-255	267	7	1.0000	MONEY
gujaf-255	267	8	13	CARDINAL
gujaf-255	267	9	2023	CARDINAL
gujaf-255	267	10	2	CARDINAL
gujaf-255	271	1	arto	PERSON
gujaf-255	275	1	4	CARDINAL
gujaf-255	275	2	3	CARDINAL
gujaf-255	275	3	obs w	ORG
gujaf-255	275	4	10.173	CARDINAL
gujaf-255	275	5	130	CARDINAL
gujaf-255	275	6	0.25468	ORG
gujaf-255	275	7	9.766	TIME
gujaf-255	275	8	0.00000	ORG
gujaf-255	275	9	130	CARDINAL
gujaf-255	275	10	5.537 0.00000 cratio	MONEY
gujaf-255	275	11	221	CARDINAL
gujaf-255	275	12	13	CARDINAL
gujaf-255	275	13	2023	CARDINAL
gujaf-255	275	14	3	CARDINAL
gujaf-255	277	1	3	CARDINAL
gujaf-255	277	2	0.0000	CARDINAL
gujaf-255	277	3	5%	PERCENT
gujaf-255	279	1	4	CARDINAL
gujaf-255	279	2	1	CARDINAL
gujaf-255	279	3	1.03	CARDINAL
gujaf-255	279	4	1.02	CARDINAL
gujaf-255	279	5	1.01	CARDINAL
gujaf-255	279	6	13	CARDINAL
gujaf-255	279	7	2023	CARDINAL
gujaf-255	279	8	4	CARDINAL
gujaf-255	282	1	4	CARDINAL
gujaf-255	282	2	between 4 and 10	CARDINAL
gujaf-255	283	1	greater than 10	CARDINAL
gujaf-255	284	1	4	CARDINAL
gujaf-255	284	2	less than 4	CARDINAL
gujaf-255	285	1	5	CARDINAL
gujaf-255	285	2	roe coef	PERSON
gujaf-255	289	1	95%	PERCENT
gujaf-255	292	1	0.064	CARDINAL
gujaf-255	292	2	cratio	PERSON
gujaf-255	292	3	-2.00 0.048	PERSON
gujaf-255	294	1	4.73 0.000	CARDINAL
gujaf-255	294	2	9.36	CARDINAL
gujaf-255	295	1	0.0000 222	CARDINAL
gujaf-255	295	2	0.2488	MONEY
gujaf-255	295	3	0.144	CARDINAL
gujaf-255	295	4	0.1965 hausman	PERSON
gujaf-255	295	5	29.67	CARDINAL
gujaf-255	295	6	0.0000	CARDINAL
gujaf-255	295	7	13	CARDINAL
gujaf-255	295	8	2023	CARDINAL
gujaf-255	295	9	5	CARDINAL
gujaf-255	297	1	chi2	ORG
gujaf-255	297	2	29.67	CARDINAL
gujaf-255	297	3	0.0000	CARDINAL
gujaf-255	297	4	5%	PERCENT
gujaf-255	299	1	5	CARDINAL
gujaf-255	299	2	nigerian	NORP
gujaf-255	301	1	9.36	CARDINAL
gujaf-255	301	2	3	CARDINAL
gujaf-255	301	3	0.0000	CARDINAL
gujaf-255	301	4	5%	PERCENT
gujaf-255	305	1	6	CARDINAL
gujaf-255	305	2	0.2488	CARDINAL
gujaf-255	306	1	about 25%	PERCENT
gujaf-255	306	2	75%	PERCENT
gujaf-255	307	1	5	CARDINAL
gujaf-255	308	1	0.995	CARDINAL
gujaf-255	308	2	5%	PERCENT
gujaf-255	310	1	arto	GPE
gujaf-255	310	2	roe	PRODUCT
gujaf-255	311	1	223	CARDINAL
gujaf-255	311	2	roe	PRODUCT
gujaf-255	312	1	2020	DATE
gujaf-255	312	2	adebowale & dada	ORG
gujaf-255	312	3	2022	CARDINAL
gujaf-255	312	4	abubakar, & olowe	ORG
gujaf-255	312	5	2019	CARDINAL
gujaf-255	313	1	nigeria	GPE
gujaf-255	314	1	0.000	CARDINAL
gujaf-255	314	2	1%	PERCENT
gujaf-255	316	1	nigeria	GPE
gujaf-255	319	1	2020	DATE
gujaf-255	319	2	2022	CARDINAL
gujaf-255	319	3	liu	PERSON
gujaf-255	319	4	2020	DATE
gujaf-255	320	1	2	CARDINAL
gujaf-255	320	2	0.06	CARDINAL
gujaf-255	320	3	10%	PERCENT
gujaf-255	324	1	roe	LAW
gujaf-255	325	1	3	CARDINAL
gujaf-255	325	2	nigeria	GPE
gujaf-255	326	1	adebowale & dada	ORG
gujaf-255	326	2	2022	CARDINAL
gujaf-255	326	3	abubakar, & olowe	ORG
gujaf-255	326	4	2019	CARDINAL
gujaf-255	327	1	0.048	CARDINAL
gujaf-255	329	1	nigerian	NORP
gujaf-255	330	1	224	CARDINAL
gujaf-255	331	1	2018	DATE
gujaf-255	331	2	2020	DATE
gujaf-255	332	1	4	CARDINAL
gujaf-255	332	2	5	CARDINAL
gujaf-255	332	3	nigerian stock exchange	ORG
gujaf-255	333	1	nigeria	GPE
gujaf-255	335	1	i. cconsumer	PERSON
gujaf-255	341	1	nigeria	GPE
gujaf-255	346	1	225 abubakar	PERSON
gujaf-255	346	2	g. j.	PERSON
gujaf-255	346	3	2019	DATE
gujaf-255	347	1	nigeria	GPE
gujaf-255	348	1	international journal of research	ORG
gujaf-255	348	2	6(6	CARDINAL
gujaf-255	348	3	90	CARDINAL
gujaf-255	349	1	r. o	PERSON
gujaf-255	349	2	solanke f.t	PERSON
gujaf-255	349	3	n o & olaniyi	ORG
gujaf-255	349	4	2022	CARDINAL
gujaf-255	350	1	nigerian	NORP
gujaf-255	351	1	fuoye journal of accounting and management	ORG
gujaf-255	351	2	5(1	CARDINAL
gujaf-255	351	3	61	CARDINAL
gujaf-255	351	4	g. t.	PERSON
gujaf-255	351	5	r.	PERSON
gujaf-255	351	6	2019	DATE
gujaf-255	352	1	nigeria	GPE
gujaf-255	353	1	11(2	CARDINAL
gujaf-255	353	2	27	CARDINAL
gujaf-255	354	1	barnett	ORG
gujaf-255	354	2	m. l. & salomon	ORG
gujaf-255	354	3	r. m.	PERSON
gujaf-255	354	4	2012	DATE
gujaf-255	356	1	27	CARDINAL
gujaf-255	356	2	11	CARDINAL
gujaf-255	357	1	bougheas	ORG
gujaf-255	358	1	s. m.	PERSON
gujaf-255	358	2	2009	DATE
gujaf-255	361	1	33(2	DATE
gujaf-255	361	2	300	CARDINAL
gujaf-255	362	1	dan	PERSON
gujaf-255	362	2	p. b. s.	PERSON
gujaf-255	362	3	2020	DATE
gujaf-255	363	1	nigeria	GPE
gujaf-255	364	1	6(1	CARDINAL
gujaf-255	364	2	116	CARDINAL
gujaf-255	365	1	duru	ORG
gujaf-255	365	2	a. n.	PERSON
gujaf-255	365	3	m. c., & okpe	PERSON
gujaf-255	365	4	i. i.	PERSON
gujaf-255	365	5	2014	DATE
gujaf-255	366	1	nigeria	GPE
gujaf-255	367	1	european journal of accounting	ORG
gujaf-255	367	2	34	CARDINAL
gujaf-255	368	1	ferris	PERSON
gujaf-255	368	2	j.	PERSON
gujaf-255	368	3	1981	DATE
gujaf-255	370	1	quarterly	DATE
gujaf-255	371	1	gill, a.	PERSON
gujaf-255	371	2	n., & atnur	ORG
gujaf-255	371	3	2010	DATE
gujaf-255	372	1	the united states	GPE
gujaf-255	373	1	10	CARDINAL
gujaf-255	373	2	1	CARDINAL
gujaf-255	374	1	m. j.	PERSON
gujaf-255	374	2	naibei	ORG
gujaf-255	374	3	k. i.	PERSON
gujaf-255	374	4	& livingstone	PERSON
gujaf-255	374	5	2020	DATE
gujaf-255	375	1	nairobi stock exchange	ORG
gujaf-255	375	2	kenya	GPE
gujaf-255	376	1	international journal of scientific	ORG
gujaf-255	376	2	10(12	CARDINAL
gujaf-255	377	1	c. & larcker	ORG
gujaf-255	377	2	d.	PERSON
gujaf-255	377	3	2013	DATE
gujaf-255	380	1	journal of accounting research	ORG
gujaf-255	380	2	36(3	CARDINAL
gujaf-255	380	3	1-36	DATE
gujaf-255	381	1	jegede	PERSON
gujaf-255	382	1	m.	PERSON
gujaf-255	382	2	2017	DATE
gujaf-255	383	1	ajaokuta steel	ORG
gujaf-255	383	2	nigeria	GPE
gujaf-255	383	3	july 11	DATE
gujaf-255	383	4	2022	CARDINAL
gujaf-255	383	5	226	CARDINAL
gujaf-255	383	6	i. m.	PERSON
gujaf-255	383	7	j. (	ORG
gujaf-255	383	8	2017	CARDINAL
gujaf-255	385	1	2nd	ORDINAL
gujaf-255	385	2	technology(ijcst	ORG
gujaf-255	386	1	liu	PERSON
gujaf-255	386	2	2020	DATE
gujaf-255	388	1	wenzhou-kean university	ORG
gujaf-255	389	1	mihajlov	PERSON
gujaf-255	389	2	k. d.	PERSON
gujaf-255	389	3	2013	DATE
gujaf-255	390	1	serbia	GPE
gujaf-255	391	1	9th	ORDINAL
gujaf-255	392	1	munene	PERSON
gujaf-255	392	2	f. & tibbs	ORG
gujaf-255	392	3	c. y.	PERSON
gujaf-255	392	4	2018	DATE
gujaf-255	393	1	embu county	GPE
gujaf-255	393	2	kenya	GPE
gujaf-255	394	1	international academic journal of economics	ORG
gujaf-255	394	2	3(2	CARDINAL
gujaf-255	394	3	216-240	QUANTITY
gujaf-255	394	4	g. o.	PERSON
gujaf-255	394	5	nickson agusioma	ORG
gujaf-255	394	6	f.	PERSON
gujaf-255	394	7	2019	DATE
gujaf-255	395	1	kenya	GPE
gujaf-255	395	2	george okoth	PERSON
gujaf-255	396	1	3(1	CARDINAL
gujaf-255	396	2	73	CARDINAL
gujaf-255	397	1	sah	ORG
gujaf-255	397	2	g. g.	PERSON
gujaf-255	397	3	2022	CARDINAL
gujaf-255	399	1	technium social sciences journal	ORG
gujaf-255	399	2	32	CARDINAL
gujaf-255	399	3	376	CARDINAL
gujaf-255	400	1	2020	DATE
gujaf-255	400	2	india	GPE
gujaf-255	401	1	3(2	CARDINAL
gujaf-255	401	2	103	CARDINAL