id	sid	eid	entity	type
gujaf-256	1	1	4	CARDINAL
gujaf-256	1	2	2	CARDINAL
gujaf-256	1	3	october	DATE
gujaf-256	1	4	2023	CARDINAL
gujaf-256	1	5	2756-665x	CARDINAL
gujaf-256	1	6	social sciences	ORG
gujaf-256	1	7	federal university gusau	ORG
gujaf-256	1	8	zamfara state	GPE
gujaf-256	1	9	2023	CARDINAL
gujaf-256	1	10	4	CARDINAL
gujaf-256	1	11	2	CARDINAL
gujaf-256	1	12	october	DATE
gujaf-256	1	13	2023	CARDINAL
gujaf-256	1	14	2756-665x	CARDINAL
gujaf-256	1	15	social sciences	ORG
gujaf-256	1	16	federal university gusau	ORG
gujaf-256	1	17	zamfara state	GPE
gujaf-256	2	1	ahmadu bello university press limited	ORG
gujaf-256	2	2	zaria kaduna	PERSON
gujaf-256	2	3	nigeria	GPE
gujaf-256	3	1	08065949711	CARDINAL
gujaf-256	3	2	069-879121	CARDINAL
gujaf-256	4	1	shehu usman hassan department	PERSON
gujaf-256	5	1	muhammad mustapha	PERSON
gujaf-256	5	2	ahmadu bello university	ORG
gujaf-256	5	3	zaria	PERSON
gujaf-256	5	4	kaduna state	GPE
gujaf-256	6	1	umar farouk	PERSON
gujaf-256	6	2	federal university gusau	ORG
gujaf-256	6	3	zamfara state	GPE
gujaf-256	7	1	modu kumshe department of accounting	ORG
gujaf-256	7	2	university of maiduguri	ORG
gujaf-256	7	3	borno	GPE
gujaf-256	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-256	8	2	paul university	ORG
gujaf-256	9	1	prof kabir tahir hamid	PERSON
gujaf-256	9	2	bayero university	ORG
gujaf-256	9	3	kano	ORG
gujaf-256	10	1	prof	PERSON
gujaf-256	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-256	11	2	university of jos	ORG
gujaf-256	12	1	clifford ofurum department of accounting	ORG
gujaf-256	12	2	university of portharcourt	ORG
gujaf-256	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-256	14	2	ahmadu bello university	ORG
gujaf-256	14	3	zaria	PERSON
gujaf-256	15	1	prof	PERSON
gujaf-256	16	1	yusuf	PERSON
gujaf-256	17	1	b. rahman	PERSON
gujaf-256	17	2	lagos state university	ORG
gujaf-256	19	1	suleiman a. s. aruwa	PERSON
gujaf-256	19	2	nasarawa state university	ORG
gujaf-256	19	3	keffi	GPE
gujaf-256	21	1	muhammad junaidu	PERSON
gujaf-256	21	2	kurawa iv	ORG
gujaf-256	22	1	university kano	ORG
gujaf-256	24	1	muhammad habibu sabari department	PERSON
gujaf-256	24	2	ahmadu bello university	ORG
gujaf-256	24	3	zaria	PERSON
gujaf-256	24	4	prof	PERSON
gujaf-256	25	1	okpanachi joshua department of accounting	ORG
gujaf-256	25	2	nigerian defence academy	ORG
gujaf-256	25	3	kaduna	GPE
gujaf-256	26	1	hassan ibrahim department	PERSON
gujaf-256	26	2	ibb university	ORG
gujaf-256	26	3	niger state	GPE
gujaf-256	27	1	prof	PERSON
gujaf-256	28	1	mary okwo department of accounting	ORG
gujaf-256	28	2	enugu state university of science and technology	ORG
gujaf-256	30	1	aminu isah department of accounting	ORG
gujaf-256	30	2	bayero university	ORG
gujaf-256	30	3	kano	ORG
gujaf-256	31	1	prof	PERSON
gujaf-256	32	1	ahmadu bello department of accounting	ORG
gujaf-256	32	2	ahmadu bello university	ORG
gujaf-256	32	3	zaria	PERSON
gujaf-256	33	1	prof	PERSON
gujaf-256	34	1	musa yelwa abubakar department	PERSON
gujaf-256	34	2	usmanu danfodiyo university	ORG
gujaf-256	34	3	sokoto state	ORG
gujaf-256	35	1	prof	ORG
gujaf-256	36	1	salisu abubakar department of accounting	ORG
gujaf-256	36	2	ahmadu bello university	ORG
gujaf-256	36	3	zaria	PERSON
gujaf-256	36	4	kaduna state	GPE
gujaf-256	37	1	prof	PERSON
gujaf-256	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-256	38	2	bayero university	ORG
gujaf-256	39	1	fatima	PERSON
gujaf-256	39	2	university of maiduguri	ORG
gujaf-256	39	3	borno	GPE
gujaf-256	40	1	sunusi sa'ad	PERSON
gujaf-256	40	2	dutse	GPE
gujaf-256	40	3	jigawa state	GPE
gujaf-256	41	1	nasiru a. ka’oje	PERSON
gujaf-256	41	2	usmanu danfodiyo university	ORG
gujaf-256	41	3	sokoto	PERSON
gujaf-256	42	1	aminu abdullahi	PERSON
gujaf-256	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-256	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-256	43	2	nigerian defence academy	ORG
gujaf-256	43	3	kaduna state	GPE
gujaf-256	44	1	dr.	PERSON
gujaf-256	44	2	saidu adamu department of accounting	ORG
gujaf-256	45	1	dr.	PERSON
gujaf-256	45	2	nasiru yunusa department	PERSON
gujaf-256	45	3	ahmadu bello university	ORG
gujaf-256	45	4	zaria	PERSON
gujaf-256	46	1	aisha	PERSON
gujaf-256	46	2	muhammad department	PERSON
gujaf-256	46	3	ahmadu bello university	ORG
gujaf-256	46	4	zaria	PERSON
gujaf-256	47	1	lawal muhammad	PERSON
gujaf-256	47	2	ahmadu bello university	ORG
gujaf-256	47	3	zaria	PERSON
gujaf-256	48	1	farouk	PERSON
gujaf-256	48	2	american university of nigeria	ORG
gujaf-256	48	3	yola	ORG
gujaf-256	49	1	bashir umar farouk	PERSON
gujaf-256	49	2	federal university gusau	ORG
gujaf-256	49	3	zamfara state	GPE
gujaf-256	50	1	dr emmanuel omokhuale department	PERSON
gujaf-256	50	2	federal university gusau	ORG
gujaf-256	51	1	state	ORG
gujaf-256	51	2	vi advisory board	ORG
gujaf-256	52	1	kabiru isah	PERSON
gujaf-256	52	2	bayero university kano	ORG
gujaf-256	53	1	bashir	PERSON
gujaf-256	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-256	53	3	sokoto state	ORG
gujaf-256	55	1	muhammad tanko	PERSON
gujaf-256	55	2	kaduna state university	ORG
gujaf-256	55	3	kaduna	GPE
gujaf-256	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-256	56	2	sokoto state	ORG
gujaf-256	58	1	aliyu sulaiman kantudu	PERSON
gujaf-256	58	2	university kano	ORG
gujaf-256	59	1	yazid ibrahim kabir	PERSON
gujaf-256	59	2	federal university gusau	ORG
gujaf-256	59	3	zamfara state	GPE
gujaf-256	60	1	vii	PERSON
gujaf-256	60	2	gusau journal of accounting	ORG
gujaf-256	61	1	two	CARDINAL
gujaf-256	61	2	april and october annually	DATE
gujaf-256	62	1	the department of accounting	ORG
gujaf-256	62	2	social sciences	ORG
gujaf-256	62	3	federal university gusau	ORG
gujaf-256	62	4	zamfara state	GPE
gujaf-256	62	5	nigeria	GPE
gujaf-256	62	6	islamic finance	ORG
gujaf-256	62	7	islamic	NORP
gujaf-256	63	1	english	LANGUAGE
gujaf-256	64	1	more than 15	CARDINAL
gujaf-256	64	2	a4	ORG
gujaf-256	64	3	1.5	CARDINAL
gujaf-256	64	4	12	CARDINAL
gujaf-256	65	1	25 percent	PERCENT
gujaf-256	66	1	5000	CARDINAL
gujaf-256	66	2	more than 250	CARDINAL
gujaf-256	66	3	four	CARDINAL
gujaf-256	67	1	apa 7th	PRODUCT
gujaf-256	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-256	72	1	fcmb	PERSON
gujaf-256	72	2	7278465011	DATE
gujaf-256	72	3	gusau journal of accounting	ORG
gujaf-256	72	4	federal university gusau	ORG
gujaf-256	72	5	zamfara state	GPE
gujaf-256	74	1	+2348069393824	DATE
gujaf-256	75	1	nigeria 1	FAC
gujaf-256	75	2	bala ado	PERSON
gujaf-256	75	3	nik mohd rashid	PERSON
gujaf-256	75	4	sa’adatu b. adam	PERSON
gujaf-256	75	5	abubakar	PERSON
gujaf-256	75	6	tariro masunda welfare	PERSON
gujaf-256	75	7	kaduna state	GPE
gujaf-256	75	8	18	CARDINAL
gujaf-256	75	9	i. isah	PERSON
gujaf-256	75	10	ibrahim kekere sule	PERSON
gujaf-256	75	11	phd	PERSON
gujaf-256	75	12	31	CARDINAL
gujaf-256	75	13	dwi damayanti	ORG
gujaf-256	75	14	nigeria	GPE
gujaf-256	75	15	47	CARDINAL
gujaf-256	76	1	m.s. tijjani	PERSON
gujaf-256	76	2	s. salami phd	PERSON
gujaf-256	76	3	nigeria	GPE
gujaf-256	76	4	67	CARDINAL
gujaf-256	76	5	hyeladi stanley dibal	PERSON
gujaf-256	76	6	polytechnics	GPE
gujaf-256	76	7	north west	GPE
gujaf-256	76	8	nigeria	GPE
gujaf-256	76	9	88	CARDINAL
gujaf-256	76	10	aliyu abdullahi ahmed	PERSON
gujaf-256	76	11	rabiatu ahmed	PERSON
gujaf-256	76	12	110	CARDINAL
gujaf-256	76	13	daniel gbadebo board education	ORG
gujaf-256	76	14	nigeria	GPE
gujaf-256	76	15	131	CARDINAL
gujaf-256	76	16	idris ibrahimphd	PERSON
gujaf-256	77	1	luka mailafia	PERSON
gujaf-256	77	2	suleiman phd	PERSON
gujaf-256	77	3	nigerian	NORP
gujaf-256	78	1	149	CARDINAL
gujaf-256	78	2	ovbe simon	PERSON
gujaf-256	78	3	south africa	GPE
gujaf-256	79	1	167	CARDINAL
gujaf-256	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-256	79	3	nigeria	GPE
gujaf-256	79	4	182	CARDINAL
gujaf-256	79	5	patrick omoruyi	PERSON
gujaf-256	79	6	yunisa	PERSON
gujaf-256	79	7	simon amodu	PERSON
gujaf-256	79	8	nurudeen adebayo	PERSON
gujaf-256	79	9	nigeria	GPE
gujaf-256	79	10	209	CARDINAL
gujaf-256	79	11	umar suleiman abubakar dabai	PERSON
gujaf-256	79	12	biyai	GPE
gujaf-256	79	13	abubakar jimoh	PERSON
gujaf-256	79	14	haruna halimah	PERSON
gujaf-256	79	15	sani sambo phd	PERSON
gujaf-256	79	16	nigeria	GPE
gujaf-256	79	17	227	CARDINAL
gujaf-256	79	18	adamu salihu	ORG
gujaf-256	79	19	aminu danladi ahmad	PERSON
gujaf-256	79	20	zaharaddeen	CARDINAL
gujaf-256	79	21	salisu maigoshi	ORG
gujaf-256	79	22	naja'atu bala rabiu	PERSON
gujaf-256	80	1	240	CARDINAL
gujaf-256	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-256	81	1	nigeria	GPE
gujaf-256	81	2	idris mohammed	PERSON
gujaf-256	81	3	joshua okpanachi	PERSON
gujaf-256	81	4	onipeadabenege yahaya	GPE
gujaf-256	81	5	227	CARDINAL
gujaf-256	81	6	nigeria	GPE
gujaf-256	81	7	maimuna adamu salihu department of accounting	ORG
gujaf-256	81	8	university kano	ORG
gujaf-256	81	9	nigeria	GPE
gujaf-256	81	10	aminu danladi ahmad department of accounting	PERSON
gujaf-256	81	11	university kano	ORG
gujaf-256	81	12	nigeria	GPE
gujaf-256	82	1	zaharaddeen	CARDINAL
gujaf-256	82	2	salisu maigoshi department of accounting	ORG
gujaf-256	82	3	university kano	ORG
gujaf-256	82	4	nigeria	GPE
gujaf-256	82	5	bala rabiu department of accounting	ORG
gujaf-256	82	6	university kano	ORG
gujaf-256	82	7	nigeria	GPE
gujaf-256	82	8	nigeria	GPE
gujaf-256	83	1	secondary	ORDINAL
gujaf-256	83	2	annual	DATE
gujaf-256	83	3	13 years	DATE
gujaf-256	83	4	2008-2020	DATE
gujaf-256	84	1	nigeria	GPE
gujaf-256	84	2	eight	CARDINAL
gujaf-256	84	3	8)	CARDINAL
gujaf-256	88	1	nigerian	NORP
gujaf-256	89	1	nigeria	GPE
gujaf-256	91	1	1	CARDINAL
gujaf-256	93	1	mohammed	PERSON
gujaf-256	93	2	2017	DATE
gujaf-256	94	1	2016	DATE
gujaf-256	95	1	mailto:alameen1910@live.co.uk	ORG
gujaf-256	95	2	228	CARDINAL
gujaf-256	96	1	2014	DATE
gujaf-256	98	1	salih	NORP
gujaf-256	98	2	2010	DATE
gujaf-256	102	1	zarah	GPE
gujaf-256	102	2	2010	DATE
gujaf-256	103	1	2004	DATE
gujaf-256	103	2	2012	DATE
gujaf-256	103	3	2014	DATE
gujaf-256	105	1	2000	DATE
gujaf-256	105	2	oliver et al	PERSON
gujaf-256	105	3	2016	CARDINAL
gujaf-256	105	4	2020	DATE
gujaf-256	105	5	2009	DATE
gujaf-256	109	1	13 years	DATE
gujaf-256	109	2	2008	DATE
gujaf-256	109	3	2020	DATE
gujaf-256	110	1	nigeria	GPE
gujaf-256	111	1	five	CARDINAL
gujaf-256	112	1	first	ORDINAL
gujaf-256	113	1	second	ORDINAL
gujaf-256	114	1	three	CARDINAL
gujaf-256	114	2	229	CARDINAL
gujaf-256	114	3	nigeria	GPE
gujaf-256	116	1	section five	LAW
gujaf-256	117	1	2	CARDINAL
gujaf-256	119	1	2009	DATE
gujaf-256	119	2	mohammad	PERSON
gujaf-256	119	3	2017	DATE
gujaf-256	121	1	2017	DATE
gujaf-256	122	1	hirdinis	ORG
gujaf-256	122	2	2019	DATE
gujaf-256	123	1	al	ORG
gujaf-256	123	2	2016	CARDINAL
gujaf-256	124	1	2009	DATE
gujaf-256	124	2	2014	DATE
gujaf-256	124	3	mattew et al	PERSON
gujaf-256	124	4	2014	DATE
gujaf-256	124	5	2016	CARDINAL
gujaf-256	125	1	2017	DATE
gujaf-256	125	2	mps	PERSON
gujaf-256	126	1	one	CARDINAL
gujaf-256	127	1	2013	DATE
gujaf-256	128	1	hashemijoo et al	PERSON
gujaf-256	128	2	2012	DATE
gujaf-256	130	1	2017	CARDINAL
gujaf-256	131	1	three	CARDINAL
gujaf-256	132	1	every year	DATE
gujaf-256	133	1	thirdly	ORDINAL
gujaf-256	133	2	extrameans	NORP
gujaf-256	133	3	the year	DATE
gujaf-256	133	4	migwi 2015	DATE
gujaf-256	136	1	230	CARDINAL
gujaf-256	136	2	2000	DATE
gujaf-256	137	1	istanbul stock exchange	ORG
gujaf-256	137	2	12 years	DATE
gujaf-256	140	1	2004	DATE
gujaf-256	140	2	nairobi stock exchange	ORG
gujaf-256	142	1	ali	PERSON
gujaf-256	142	2	sharif	PERSON
gujaf-256	142	3	2015	CARDINAL
gujaf-256	143	1	45	CARDINAL
gujaf-256	143	2	karachi exchange	ORG
gujaf-256	143	3	twelve years	DATE
gujaf-256	143	4	2001	DATE
gujaf-256	146	1	oliver et al	PERSON
gujaf-256	146	2	2016	DATE
gujaf-256	146	3	nairobi stock exchange	ORG
gujaf-256	147	1	five-year	DATE
gujaf-256	149	1	2017	CARDINAL
gujaf-256	149	2	nairobi stock exchange	ORG
gujaf-256	150	1	five years	DATE
gujaf-256	150	2	2012	DATE
gujaf-256	152	1	sixty	CARDINAL
gujaf-256	152	2	sixty-five	CARDINAL
gujaf-256	152	3	nairobi security exchange	ORG
gujaf-256	155	1	wambua	PERSON
gujaf-256	155	2	2019	DATE
gujaf-256	155	3	the nairobi securities exchange	ORG
gujaf-256	156	1	38	CARDINAL
gujaf-256	157	1	231	CARDINAL
gujaf-256	157	2	ten years	DATE
gujaf-256	157	3	the year 2006 to 2015	DATE
gujaf-256	159	1	nairobi security exchange	ORG
gujaf-256	160	1	three	CARDINAL
gujaf-256	163	1	miller	ORG
gujaf-256	163	2	modigliani	ORG
gujaf-256	172	1	3	CARDINAL
gujaf-256	172	2	nigerian	NORP
gujaf-256	172	3	the period of 2008 to 2020	DATE
gujaf-256	173	1	ten	CARDINAL
gujaf-256	173	2	nigerian stock exchange	ORG
gujaf-256	173	3	31st december, 2020	DATE
gujaf-256	174	1	eight	CARDINAL
gujaf-256	174	2	evans medical plc	ORG
gujaf-256	174	3	2017 2020	DATE
gujaf-256	174	4	nigeria german	NORP
gujaf-256	174	5	2014 2020	DATE
gujaf-256	174	6	annual	DATE
gujaf-256	175	1	three	CARDINAL
gujaf-256	175	2	3	CARDINAL
gujaf-256	176	1	tu et al	PERSON
gujaf-256	176	2	2017	CARDINAL
gujaf-256	176	3	2018	DATE
gujaf-256	176	4	2019	DATE
gujaf-256	177	1	232	CARDINAL
gujaf-256	177	2	2014	DATE
gujaf-256	178	1	one	CARDINAL
gujaf-256	178	2	1	CARDINAL
gujaf-256	178	3	zero	CARDINAL
gujaf-256	178	4	2017	CARDINAL
gujaf-256	179	1	2014	DATE
gujaf-256	179	2	bibiana et al	PERSON
gujaf-256	179	3	2018	DATE
gujaf-256	181	1	4	CARDINAL
gujaf-256	181	2	annual	DATE
gujaf-256	183	1	2	CARDINAL
gujaf-256	183	2	max	PERSON
gujaf-256	185	1	104	CARDINAL
gujaf-256	185	2	0.44	CARDINAL
gujaf-256	185	3	4.9 20.72039	QUANTITY
gujaf-256	185	4	sdp 104	ORG
gujaf-256	185	5	1	CARDINAL
gujaf-256	185	6	0.2962297	CARDINAL
gujaf-256	185	7	104	CARDINAL
gujaf-256	185	8	260,336	CARDINAL
gujaf-256	185	9	2,823,526	CARDINAL
gujaf-256	185	10	612,916	CARDINAL
gujaf-256	185	11	104	ORG
gujaf-256	185	12	388,689	CARDINAL
gujaf-256	185	13	7,733,542	CARDINAL
gujaf-256	185	14	2023	CARDINAL
gujaf-256	185	15	2	CARDINAL
gujaf-256	185	16	n11.5%	PERCENT
gujaf-256	186	1	n11.5%	PERCENT
gujaf-256	186	2	n136%	PERCENT
gujaf-256	187	1	n20.8%	PERCENT
gujaf-256	188	1	0.09 (	PERCENT
gujaf-256	188	2	9%	PERCENT
gujaf-256	188	3	233	CARDINAL
gujaf-256	188	4	1	CARDINAL
gujaf-256	188	5	0	CARDINAL
gujaf-256	189	1	9%	PERCENT
gujaf-256	190	1	0.29 (	PERCENT
gujaf-256	190	2	29%	PERCENT
gujaf-256	191	1	n260.3 million	ORG
gujaf-256	191	2	n1.2 billion	CARDINAL
gujaf-256	191	3	n2.8 billion	MONEY
gujaf-256	191	4	n70.5 million	CARDINAL
gujaf-256	192	1	n-1.2 billion	CARDINAL
gujaf-256	192	2	n2.8 billion	MONEY
gujaf-256	193	1	nigeria	GPE
gujaf-256	194	1	n31.329 billion	CARDINAL
gujaf-256	195	1	n7.733 billion	CARDINAL
gujaf-256	197	1	pearson	PERSON
gujaf-256	197	2	3	CARDINAL
gujaf-256	197	3	sdp	ORG
gujaf-256	198	1	3	CARDINAL
gujaf-256	198	2	sdp roe	PERSON
gujaf-256	198	3	1.0000 sdp	MONEY
gujaf-256	198	4	0.3728	CARDINAL
gujaf-256	198	5	1.0000	MONEY
gujaf-256	198	6	2023	CARDINAL
gujaf-256	198	7	3	CARDINAL
gujaf-256	199	1	sdp	ORG
gujaf-256	200	1	sdp	PRODUCT
gujaf-256	201	1	1.0000	CARDINAL
gujaf-256	202	1	234	CARDINAL
gujaf-256	204	1	adamu 2018	ORG
gujaf-256	208	1	4	CARDINAL
gujaf-256	208	2	1	CARDINAL
gujaf-256	208	3	1%	PERCENT
gujaf-256	209	1	4	CARDINAL
gujaf-256	210	1	1	CARDINAL
gujaf-256	210	2	1.31 0.765150	CARDINAL
gujaf-256	210	3	1.24	CARDINAL
gujaf-256	211	1	1.22	CARDINAL
gujaf-256	211	2	1.26	CARDINAL
gujaf-256	211	3	2023	CARDINAL
gujaf-256	211	4	5	CARDINAL
gujaf-256	211	5	chi2	ORG
gujaf-256	213	1	one	CARDINAL
gujaf-256	213	2	ols	ORG
gujaf-256	214	1	linear	ORG
gujaf-256	215	1	5	CARDINAL
gujaf-256	215	2	adj	PERSON
gujaf-256	215	3	chi2	ORG
gujaf-256	215	4	104	CARDINAL
gujaf-256	216	1	0.0000	CARDINAL
gujaf-256	216	2	0.0000	MONEY
gujaf-256	216	3	104	CARDINAL
gujaf-256	216	4	2023 235	CARDINAL
gujaf-256	216	5	6	CARDINAL
gujaf-256	216	6	0.0011	CARDINAL
gujaf-256	218	1	6	CARDINAL
gujaf-256	219	1	sdp 7.856181	ORG
gujaf-256	219	2	1.154283	CARDINAL
gujaf-256	220	1	8.415216 12.65716	MONEY
gujaf-256	222	1	ho	PERSON
gujaf-256	222	2	16.11	CARDINAL
gujaf-256	222	3	0.0011	CARDINAL
gujaf-256	222	4	2023	CARDINAL
gujaf-256	222	5	7	CARDINAL
gujaf-256	222	6	1%	PERCENT
gujaf-256	222	7	0.0000	CARDINAL
gujaf-256	224	1	7	CARDINAL
gujaf-256	224	2	8)	CARDINAL
gujaf-256	224	3	8504.53	CARDINAL
gujaf-256	224	4	0.0000	CARDINAL
gujaf-256	224	5	2023	CARDINAL
gujaf-256	224	6	8	CARDINAL
gujaf-256	224	7	coef	PERSON
gujaf-256	225	1	5.555825	CARDINAL
gujaf-256	225	2	2.5	CARDINAL
gujaf-256	225	3	0.003	CARDINAL
gujaf-256	225	4	5.504651	CARDINAL
gujaf-256	225	5	13.87	CARDINAL
gujaf-256	225	6	5.225992	CARDINAL
gujaf-256	226	1	5.16	CARDINAL
gujaf-256	226	2	104	CARDINAL
gujaf-256	226	3	wald	PERSON
gujaf-256	226	4	417.67	CARDINAL
gujaf-256	227	1	0.0000	CARDINAL
gujaf-256	227	2	1%	PERCENT
gujaf-256	228	1	2023 236	CARDINAL
gujaf-256	228	2	8	CARDINAL
gujaf-256	229	1	gls	ORG
gujaf-256	230	1	417.7	CARDINAL
gujaf-256	230	2	8	CARDINAL
gujaf-256	230	3	wald chi2	ORG
gujaf-256	230	4	1%	PERCENT
gujaf-256	231	1	8	CARDINAL
gujaf-256	231	2	sdp	ORG
gujaf-256	231	3	2.5	CARDINAL
gujaf-256	231	4	0.003	CARDINAL
gujaf-256	232	1	5.555825	CARDINAL
gujaf-256	232	2	sdp	ORG
gujaf-256	233	1	2019	DATE
gujaf-256	233	2	2009	DATE
gujaf-256	233	3	sharif et al	PERSON
gujaf-256	233	4	2015	DATE
gujaf-256	235	1	13.8	CARDINAL
gujaf-256	235	2	5.16	CARDINAL
gujaf-256	236	1	5.504651	CARDINAL
gujaf-256	236	2	5.225992	CARDINAL
gujaf-256	237	1	5	CARDINAL
gujaf-256	238	1	nigerian	NORP
gujaf-256	239	1	nigerian	NORP
gujaf-256	240	1	nigerian	NORP
gujaf-256	241	1	m. (	PERSON
gujaf-256	241	2	2018	DATE
gujaf-256	242	1	nigeria	GPE
gujaf-256	243	1	phd thesis bayero university	ORG
gujaf-256	243	2	kano	GPE
gujaf-256	243	3	nigeria	GPE
gujaf-256	244	1	adaoglu	GPE
gujaf-256	244	2	2000	DATE
gujaf-256	245	1	the istanbul stock exchange	ORG
gujaf-256	246	1	mersin	GPE
gujaf-256	246	2	1	CARDINAL
gujaf-256	246	3	adelegan	PERSON
gujaf-256	246	4	2009	DATE
gujaf-256	247	1	nigerian	NORP
gujaf-256	247	2	188	CARDINAL
gujaf-256	247	3	nairobi	GPE
gujaf-256	248	1	al hassan	PERSON
gujaf-256	248	2	m.	PERSON
gujaf-256	248	3	assaduzaman	PERSON
gujaf-256	248	4	m. & alkarim	ORG
gujaf-256	248	5	r.	PERSON
gujaf-256	248	6	2016	DATE
gujaf-256	250	1	iosr journal of economics	ORG
gujaf-256	250	2	finance2321-5925	ORG
gujaf-256	250	3	1(4	CARDINAL
gujaf-256	251	1	237	CARDINAL
gujaf-256	251	2	al masum	PERSON
gujaf-256	251	3	a.	PERSON
gujaf-256	251	4	2014	DATE
gujaf-256	252	1	dhaka stock exchange	ORG
gujaf-256	253	1	3(1	CARDINAL
gujaf-256	254	1	altan	ORG
gujaf-256	254	2	m. (	PERSON
gujaf-256	254	3	2011	DATE
gujaf-256	256	1	journal of business & economics	ORG
gujaf-256	257	1	k.	PERSON
gujaf-256	257	2	2016	DATE
gujaf-256	258	1	kenya	GPE
gujaf-256	259	1	the university of nairobi	ORG
gujaf-256	259	2	kenya	GPE
gujaf-256	260	1	anyim, f. (	ORG
gujaf-256	260	2	2017	CARDINAL
gujaf-256	261	1	nairobi security exchange	ORG
gujaf-256	262	1	the university of nairobi	ORG
gujaf-256	263	1	arumba	PERSON
gujaf-256	263	2	2014	DATE
gujaf-256	264	1	the nairobi securities exchange	ORG
gujaf-256	264	2	university of nairobi	ORG
gujaf-256	265	1	babiarz	PERSON
gujaf-256	265	2	2020	DATE
gujaf-256	266	1	poland	GPE
gujaf-256	268	1	quarterly	DATE
gujaf-256	268	2	15(1	CARDINAL
gujaf-256	268	3	63–85	CARDINAL
gujaf-256	269	1	bibiana	GPE
gujaf-256	269	2	ogboi	GPE
gujaf-256	269	3	i. & ayanwale	ORG
gujaf-256	269	4	s. (2018	ORG
gujaf-256	270	1	nigeria	GPE
gujaf-256	271	1	world journal of economics	ORG
gujaf-256	271	2	4(1	CARDINAL
gujaf-256	271	3	085	CARDINAL
gujaf-256	272	1	budagaga, a. (	PERSON
gujaf-256	272	2	2017	CARDINAL
gujaf-256	273	1	istanbul stock exchange	ORG
gujaf-256	273	2	approach.international journal of economics	ORG
gujaf-256	273	3	7(2	CARDINAL
gujaf-256	273	4	370376	DATE
gujaf-256	274	1	chen	PERSON
gujaf-256	274	2	l. & chen s.	ORG
gujaf-256	274	3	8	CARDINAL
gujaf-256	274	4	3	CARDINAL
gujaf-256	275	1	chidinma, o. & ezeabasili	ORG
gujaf-256	275	2	2017	CARDINAL
gujaf-256	276	1	nigeria	GPE
gujaf-256	277	1	international journal of management excellence	ORG
gujaf-256	277	2	8(2	CARDINAL
gujaf-256	278	1	goergen	PERSON
gujaf-256	278	2	m.	PERSON
gujaf-256	278	3	l. & correia da silva	ORG
gujaf-256	278	4	2009	DATE
gujaf-256	279	1	german	NORP
gujaf-256	282	1	gordon	PERSON
gujaf-256	282	2	m. j.	PERSON
gujaf-256	282	3	1963	DATE
gujaf-256	284	1	the journal of finance	ORG
gujaf-256	284	2	18(2	CARDINAL
gujaf-256	284	3	264	CARDINAL
gujaf-256	285	1	m.	PERSON
gujaf-256	285	2	mahdavi, a. & younesi	ORG
gujaf-256	285	3	2012	DATE
gujaf-256	286	1	the malaysian stock market.journal of business	ORG
gujaf-256	286	2	quarterly	DATE
gujaf-256	286	3	4(1	CARDINAL
gujaf-256	286	4	111	CARDINAL
gujaf-256	287	1	238	CARDINAL
gujaf-256	287	2	m.	PERSON
gujaf-256	287	3	2019	DATE
gujaf-256	289	1	international journal of economics	ORG
gujaf-256	289	2	6	CARDINAL
gujaf-256	289	3	1	CARDINAL
gujaf-256	290	1	kiprop, s. & chelimo	ORG
gujaf-256	290	2	2017	CARDINAL
gujaf-256	291	1	the nairobi securities exchange	ORG
gujaf-256	291	2	kenya	GPE
gujaf-256	292	1	international journal of accounting	ORG
gujaf-256	292	2	2(3	CARDINAL
gujaf-256	292	3	98	CARDINAL
gujaf-256	293	1	manoarfa	PERSON
gujaf-256	293	2	2018	DATE
gujaf-256	295	1	4(2	CARDINAL
gujaf-256	296	1	mattew	PERSON
gujaf-256	296	2	e. & mike, a.	ORG
gujaf-256	296	3	2014	DATE
gujaf-256	297	1	nigeria	GPE
gujaf-256	298	1	iosr journal of economics	ORG
gujaf-256	298	2	5(4	CARDINAL
gujaf-256	298	3	49-62	DATE
gujaf-256	299	1	mboi	GPE
gujaf-256	299	2	c.	GPE
gujaf-256	299	3	muturi	GPE
gujaf-256	299	4	w. & wanjere	ORG
gujaf-256	299	5	j. (2018	ORG
gujaf-256	300	1	kenya	GPE
gujaf-256	301	1	journal of economics	ORG
gujaf-256	301	2	9(18	CARDINAL
gujaf-256	302	1	miller	ORG
gujaf-256	302	2	m. h. & modigliani	ORG
gujaf-256	302	3	f.	PERSON
gujaf-256	302	4	1961	DATE
gujaf-256	304	1	journal of business	ORG
gujaf-256	305	1	3(34	CARDINAL
gujaf-256	305	2	411	CARDINAL
gujaf-256	306	1	mohammed	PERSON
gujaf-256	306	2	2017	CARDINAL
gujaf-256	307	1	nigeria	GPE
gujaf-256	308	1	ahmad bello university	PERSON
gujaf-256	309	1	namazi	PERSON
gujaf-256	309	2	m. & hosseini	ORG
gujaf-256	309	3	s.	PERSON
gujaf-256	309	4	2017	CARDINAL
gujaf-256	311	1	asian journal of accounting	ORG
gujaf-256	311	2	8, 87–100	DATE
gujaf-256	312	1	m.	PERSON
gujaf-256	312	2	2014	DATE
gujaf-256	313	1	the nairobi securities exchange	ORG
gujaf-256	314	1	nimalathasan, p. & priya	ORG
gujaf-256	314	2	k.	PERSON
gujaf-256	314	3	2013	DATE
gujaf-256	315	1	sri lanka	GPE
gujaf-256	317	1	ogolo	PERSON
gujaf-256	317	2	2012	DATE
gujaf-256	318	1	the nairobi securities exchange	ORG
gujaf-256	319	1	the university of nairobi	ORG
gujaf-256	320	1	olarewau	PERSON
gujaf-256	320	2	m., migiro	PERSON
gujaf-256	320	3	s. & sibanda	ORG
gujaf-256	320	4	m. (	PERSON
gujaf-256	320	5	2018	DATE
gujaf-256	322	1	studia universitatis babeș-bolyai economica	ORG
gujaf-256	322	2	63	DATE
gujaf-256	322	3	1	CARDINAL
gujaf-256	322	4	37	CARDINAL
gujaf-256	323	1	e., edori	ORG
gujaf-256	323	2	i. & daniel	ORG
gujaf-256	323	3	s.	PERSON
gujaf-256	323	4	2016	DATE
gujaf-256	324	1	nigeria stock exchange	ORG
gujaf-256	325	1	7	CARDINAL
gujaf-256	325	2	3	CARDINAL
gujaf-256	325	3	239	CARDINAL
gujaf-256	325	4	s.	PERSON
gujaf-256	325	5	2014	DATE
gujaf-256	327	1	47	CARDINAL
gujaf-256	327	2	1-2	CARDINAL
gujaf-256	327	3	42	CARDINAL
gujaf-256	327	4	2004	DATE
gujaf-256	328	1	jordanian	NORP
gujaf-256	329	1	international journal of business	ORG
gujaf-256	329	2	9(3	CARDINAL
gujaf-256	329	3	sabrin	PERSON
gujaf-256	329	4	takdir.	ORG
gujaf-256	331	1	2016	CARDINAL
gujaf-256	332	1	indonesia stock exchange	ORG
gujaf-256	333	1	the international journal of engineering and	ORG
gujaf-256	333	2	81-89	DATE
gujaf-256	334	1	salih, a.	PERSON
gujaf-256	334	2	2010	DATE
gujaf-256	336	1	durham theses	ORG
gujaf-256	336	2	durham university	ORG
gujaf-256	336	3	durham e-theses	ORG
gujaf-256	336	4	m. (	PERSON
gujaf-256	336	5	2013	DATE
gujaf-256	337	1	pakistan	GPE
gujaf-256	338	1	global journal of management and business research	ORG
gujaf-256	338	2	13(7	CARDINAL
gujaf-256	339	1	sharif	ORG
gujaf-256	339	2	i.	GPE
gujaf-256	339	3	ali, a. & jan, f.	ORG
gujaf-256	339	4	2015	CARDINAL
gujaf-256	341	1	6(1	CARDINAL
gujaf-256	341	2	55-85	CARDINAL
gujaf-256	342	1	sucuachi	ORG
gujaf-256	342	2	w. & cambarihan	ORG
gujaf-256	342	3	j.	GPE
gujaf-256	342	4	2016	DATE
gujaf-256	343	1	philippines	GPE
gujaf-256	344	1	5(3	CARDINAL
gujaf-256	344	2	149	CARDINAL
gujaf-256	344	3	t.	GPE
gujaf-256	344	4	2004	DATE
gujaf-256	345	1	the nairobi stock exchange	ORG
gujaf-256	346	1	university of nairobi	ORG
gujaf-256	347	1	tui, s.	ORG
gujaf-256	347	2	nurnajamuddin	PERSON
gujaf-256	347	3	m.	PERSON
gujaf-256	347	4	m. & nurwana	ORG
gujaf-256	347	5	2017	CARDINAL
gujaf-256	348	1	indonesian	NORP
gujaf-256	349	1	international journal of management	ORG
gujaf-256	349	2	social sciences issn 2455-226	ORG
gujaf-256	349	3	84	CARDINAL
gujaf-256	350	1	walter	PERSON
gujaf-256	350	2	j. e.	PERSON
gujaf-256	350	3	1963	DATE
gujaf-256	352	1	18	CARDINAL
gujaf-256	352	2	280	CARDINAL
gujaf-256	353	1	wambua	ORG
gujaf-256	353	2	2019	DATE
gujaf-256	354	1	nairobi securities exchange	ORG
gujaf-256	355	1	european journal of business and management	ORG
gujaf-256	357	1	zarah	GPE
gujaf-256	357	2	2019	DATE
gujaf-256	358	1	the indonesia stock exchange	ORG
gujaf-256	359	1	14	CARDINAL
gujaf-256	359	2	2	CARDINAL