id	sid	eid	entity	type
gujaf-257	1	1	4	CARDINAL
gujaf-257	1	2	2	CARDINAL
gujaf-257	1	3	october	DATE
gujaf-257	1	4	2023	CARDINAL
gujaf-257	1	5	2756-665x	CARDINAL
gujaf-257	1	6	social sciences	ORG
gujaf-257	1	7	federal university gusau	ORG
gujaf-257	1	8	zamfara state	GPE
gujaf-257	1	9	2023	CARDINAL
gujaf-257	1	10	4	CARDINAL
gujaf-257	1	11	2	CARDINAL
gujaf-257	1	12	october	DATE
gujaf-257	1	13	2023	CARDINAL
gujaf-257	1	14	2756-665x	CARDINAL
gujaf-257	1	15	social sciences	ORG
gujaf-257	1	16	federal university gusau	ORG
gujaf-257	1	17	zamfara state	GPE
gujaf-257	2	1	ahmadu bello university press limited	ORG
gujaf-257	2	2	zaria kaduna	PERSON
gujaf-257	2	3	nigeria	GPE
gujaf-257	3	1	08065949711	CARDINAL
gujaf-257	3	2	069-879121	CARDINAL
gujaf-257	4	1	shehu usman hassan department	PERSON
gujaf-257	5	1	muhammad mustapha	PERSON
gujaf-257	5	2	ahmadu bello university	ORG
gujaf-257	5	3	zaria	PERSON
gujaf-257	5	4	kaduna state	GPE
gujaf-257	6	1	umar farouk	PERSON
gujaf-257	6	2	federal university gusau	ORG
gujaf-257	6	3	zamfara state	GPE
gujaf-257	7	1	modu kumshe department of accounting	ORG
gujaf-257	7	2	university of maiduguri	ORG
gujaf-257	7	3	borno	GPE
gujaf-257	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-257	8	2	paul university	ORG
gujaf-257	9	1	prof kabir tahir hamid	PERSON
gujaf-257	9	2	bayero university	ORG
gujaf-257	9	3	kano	ORG
gujaf-257	10	1	prof	PERSON
gujaf-257	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-257	11	2	university of jos	ORG
gujaf-257	12	1	clifford ofurum department of accounting	ORG
gujaf-257	12	2	university of portharcourt	ORG
gujaf-257	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-257	14	2	ahmadu bello university	ORG
gujaf-257	14	3	zaria	PERSON
gujaf-257	15	1	prof	PERSON
gujaf-257	16	1	yusuf	PERSON
gujaf-257	17	1	b. rahman	PERSON
gujaf-257	17	2	lagos state university	ORG
gujaf-257	19	1	suleiman a. s. aruwa	PERSON
gujaf-257	19	2	nasarawa state university	ORG
gujaf-257	19	3	keffi	GPE
gujaf-257	21	1	muhammad junaidu	PERSON
gujaf-257	21	2	kurawa iv	ORG
gujaf-257	22	1	university kano	ORG
gujaf-257	24	1	muhammad habibu sabari department	PERSON
gujaf-257	24	2	ahmadu bello university	ORG
gujaf-257	24	3	zaria	PERSON
gujaf-257	24	4	prof	PERSON
gujaf-257	25	1	okpanachi joshua department of accounting	ORG
gujaf-257	25	2	nigerian defence academy	ORG
gujaf-257	25	3	kaduna	GPE
gujaf-257	26	1	hassan ibrahim department	PERSON
gujaf-257	26	2	ibb university	ORG
gujaf-257	26	3	niger state	GPE
gujaf-257	27	1	prof	PERSON
gujaf-257	28	1	mary okwo department of accounting	ORG
gujaf-257	28	2	enugu state university of science and technology	ORG
gujaf-257	30	1	aminu isah department of accounting	ORG
gujaf-257	30	2	bayero university	ORG
gujaf-257	30	3	kano	ORG
gujaf-257	31	1	prof	PERSON
gujaf-257	32	1	ahmadu bello department of accounting	ORG
gujaf-257	32	2	ahmadu bello university	ORG
gujaf-257	32	3	zaria	PERSON
gujaf-257	33	1	prof	PERSON
gujaf-257	34	1	musa yelwa abubakar department	PERSON
gujaf-257	34	2	usmanu danfodiyo university	ORG
gujaf-257	34	3	sokoto state	ORG
gujaf-257	35	1	prof	ORG
gujaf-257	36	1	salisu abubakar department of accounting	ORG
gujaf-257	36	2	ahmadu bello university	ORG
gujaf-257	36	3	zaria	PERSON
gujaf-257	36	4	kaduna state	GPE
gujaf-257	37	1	prof	PERSON
gujaf-257	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-257	38	2	bayero university	ORG
gujaf-257	39	1	fatima	PERSON
gujaf-257	39	2	university of maiduguri	ORG
gujaf-257	39	3	borno	GPE
gujaf-257	40	1	sunusi sa'ad	PERSON
gujaf-257	40	2	dutse	GPE
gujaf-257	40	3	jigawa state	GPE
gujaf-257	41	1	nasiru a. ka’oje	PERSON
gujaf-257	41	2	usmanu danfodiyo university	ORG
gujaf-257	41	3	sokoto	PERSON
gujaf-257	42	1	aminu abdullahi	PERSON
gujaf-257	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-257	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-257	43	2	nigerian defence academy	ORG
gujaf-257	43	3	kaduna state	GPE
gujaf-257	44	1	dr.	PERSON
gujaf-257	44	2	saidu adamu department of accounting	ORG
gujaf-257	45	1	dr.	PERSON
gujaf-257	45	2	nasiru yunusa department	PERSON
gujaf-257	45	3	ahmadu bello university	ORG
gujaf-257	45	4	zaria	PERSON
gujaf-257	46	1	aisha	PERSON
gujaf-257	46	2	muhammad department	PERSON
gujaf-257	46	3	ahmadu bello university	ORG
gujaf-257	46	4	zaria	PERSON
gujaf-257	47	1	lawal muhammad	PERSON
gujaf-257	47	2	ahmadu bello university	ORG
gujaf-257	47	3	zaria	PERSON
gujaf-257	48	1	farouk	PERSON
gujaf-257	48	2	american university of nigeria	ORG
gujaf-257	48	3	yola	ORG
gujaf-257	49	1	bashir umar farouk	PERSON
gujaf-257	49	2	federal university gusau	ORG
gujaf-257	49	3	zamfara state	GPE
gujaf-257	50	1	dr emmanuel omokhuale department	PERSON
gujaf-257	50	2	federal university gusau	ORG
gujaf-257	51	1	state	ORG
gujaf-257	51	2	vi advisory board	ORG
gujaf-257	52	1	kabiru isah	PERSON
gujaf-257	52	2	bayero university kano	ORG
gujaf-257	53	1	bashir	PERSON
gujaf-257	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-257	53	3	sokoto state	ORG
gujaf-257	55	1	muhammad tanko	PERSON
gujaf-257	55	2	kaduna state university	ORG
gujaf-257	55	3	kaduna	GPE
gujaf-257	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-257	56	2	sokoto state	ORG
gujaf-257	58	1	aliyu sulaiman kantudu	PERSON
gujaf-257	58	2	university kano	ORG
gujaf-257	59	1	yazid ibrahim kabir	PERSON
gujaf-257	59	2	federal university gusau	ORG
gujaf-257	59	3	zamfara state	GPE
gujaf-257	60	1	vii	PERSON
gujaf-257	60	2	gusau journal of accounting	ORG
gujaf-257	61	1	two	CARDINAL
gujaf-257	61	2	april and october annually	DATE
gujaf-257	62	1	the department of accounting	ORG
gujaf-257	62	2	social sciences	ORG
gujaf-257	62	3	federal university gusau	ORG
gujaf-257	62	4	zamfara state	GPE
gujaf-257	62	5	nigeria	GPE
gujaf-257	62	6	islamic finance	ORG
gujaf-257	62	7	islamic	NORP
gujaf-257	63	1	english	LANGUAGE
gujaf-257	64	1	more than 15	CARDINAL
gujaf-257	64	2	a4	ORG
gujaf-257	64	3	1.5	CARDINAL
gujaf-257	64	4	12	CARDINAL
gujaf-257	65	1	25 percent	PERCENT
gujaf-257	66	1	5000	CARDINAL
gujaf-257	66	2	more than 250	CARDINAL
gujaf-257	66	3	four	CARDINAL
gujaf-257	67	1	apa 7th	PRODUCT
gujaf-257	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-257	72	1	fcmb	PERSON
gujaf-257	72	2	7278465011	DATE
gujaf-257	72	3	gusau journal of accounting	ORG
gujaf-257	72	4	federal university gusau	ORG
gujaf-257	72	5	zamfara state	GPE
gujaf-257	74	1	+2348069393824	DATE
gujaf-257	75	1	nigeria 1	FAC
gujaf-257	75	2	bala ado	PERSON
gujaf-257	75	3	nik mohd rashid	PERSON
gujaf-257	75	4	sa’adatu b. adam	PERSON
gujaf-257	75	5	abubakar	PERSON
gujaf-257	75	6	tariro masunda welfare	PERSON
gujaf-257	75	7	kaduna state	GPE
gujaf-257	75	8	18	CARDINAL
gujaf-257	75	9	i. isah	PERSON
gujaf-257	75	10	ibrahim kekere sule	PERSON
gujaf-257	75	11	phd	PERSON
gujaf-257	75	12	31	CARDINAL
gujaf-257	75	13	dwi damayanti	ORG
gujaf-257	75	14	nigeria	GPE
gujaf-257	75	15	47	CARDINAL
gujaf-257	76	1	m.s. tijjani	PERSON
gujaf-257	76	2	s. salami phd	PERSON
gujaf-257	76	3	nigeria	GPE
gujaf-257	76	4	67	CARDINAL
gujaf-257	76	5	hyeladi stanley dibal	PERSON
gujaf-257	76	6	polytechnics	GPE
gujaf-257	76	7	north west	GPE
gujaf-257	76	8	nigeria	GPE
gujaf-257	76	9	88	CARDINAL
gujaf-257	76	10	aliyu abdullahi ahmed	PERSON
gujaf-257	76	11	rabiatu ahmed	PERSON
gujaf-257	76	12	110	CARDINAL
gujaf-257	76	13	daniel gbadebo board education	ORG
gujaf-257	76	14	nigeria	GPE
gujaf-257	76	15	131	CARDINAL
gujaf-257	76	16	idris ibrahimphd	PERSON
gujaf-257	77	1	luka mailafia	PERSON
gujaf-257	77	2	suleiman phd	PERSON
gujaf-257	77	3	nigerian	NORP
gujaf-257	78	1	149	CARDINAL
gujaf-257	78	2	ovbe simon	PERSON
gujaf-257	78	3	south africa	GPE
gujaf-257	79	1	167	CARDINAL
gujaf-257	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-257	79	3	nigeria	GPE
gujaf-257	79	4	182	CARDINAL
gujaf-257	79	5	patrick omoruyi	PERSON
gujaf-257	79	6	yunisa	PERSON
gujaf-257	79	7	simon amodu	PERSON
gujaf-257	79	8	nurudeen adebayo	PERSON
gujaf-257	79	9	nigeria	GPE
gujaf-257	79	10	209	CARDINAL
gujaf-257	79	11	umar suleiman abubakar dabai	PERSON
gujaf-257	79	12	biyai	GPE
gujaf-257	79	13	abubakar jimoh	PERSON
gujaf-257	79	14	haruna halimah	PERSON
gujaf-257	79	15	sani sambo phd	PERSON
gujaf-257	79	16	nigeria	GPE
gujaf-257	79	17	227	CARDINAL
gujaf-257	79	18	adamu salihu	ORG
gujaf-257	79	19	aminu danladi ahmad	PERSON
gujaf-257	79	20	zaharaddeen	CARDINAL
gujaf-257	79	21	salisu maigoshi	ORG
gujaf-257	79	22	naja'atu bala rabiu	PERSON
gujaf-257	80	1	240	CARDINAL
gujaf-257	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-257	81	1	nigeria	GPE
gujaf-257	81	2	idris mohammed	PERSON
gujaf-257	81	3	joshua okpanachi	PERSON
gujaf-257	81	4	onipeadabenege yahaya	GPE
gujaf-257	81	5	240	CARDINAL
gujaf-257	81	6	ahmed oluwatobi adekunle department	PERSON
gujaf-257	81	7	walter sisulu university	ORG
gujaf-257	81	8	south africa	GPE
gujaf-257	81	9	nigeria	GPE
gujaf-257	81	10	1991–2020	CARDINAL
gujaf-257	84	1	johansen	PERSON
gujaf-257	90	1	jel	ORG
gujaf-257	90	2	d22	ORG
gujaf-257	90	3	1	CARDINAL
gujaf-257	91	1	2007	DATE
gujaf-257	91	2	19	CARDINAL
gujaf-257	91	3	acharya et al.	PERSON
gujaf-257	91	4	2018	DATE
gujaf-257	94	1	kiyotaki & moore	ORG
gujaf-257	94	2	1997	DATE
gujaf-257	94	3	corbisiero & faccia	ORG
gujaf-257	94	4	2019	DATE
gujaf-257	96	1	241	CARDINAL
gujaf-257	96	2	al.	PERSON
gujaf-257	96	3	2020	DATE
gujaf-257	97	1	2022	CARDINAL
gujaf-257	102	1	nigeria	GPE
gujaf-257	102	2	the 1980s and	DATE
gujaf-257	102	3	2015	DATE
gujaf-257	102	4	2008	DATE
gujaf-257	106	1	few years	DATE
gujaf-257	107	1	nigeria	GPE
gujaf-257	108	1	cbn	ORG
gujaf-257	108	2	the last three decades	DATE
gujaf-257	112	1	nigeria	GPE
gujaf-257	112	2	242	CARDINAL
gujaf-257	115	1	nigeria	GPE
gujaf-257	115	2	nigeria	GPE
gujaf-257	116	1	2018	DATE
gujaf-257	116	2	2019	DATE
gujaf-257	116	3	2014	DATE
gujaf-257	117	1	nigeria	GPE
gujaf-257	119	1	nigeria	GPE
gujaf-257	120	1	nigeria	GPE
gujaf-257	125	1	four	CARDINAL
gujaf-257	125	2	section five	LAW
gujaf-257	126	1	2	CARDINAL
gujaf-257	128	1	243	CARDINAL
gujaf-257	128	2	finnegan & kapoor	ORG
gujaf-257	128	3	2023	CARDINAL
gujaf-257	128	4	2023	CARDINAL
gujaf-257	128	5	2022	CARDINAL
gujaf-257	128	6	fu & liu	ORG
gujaf-257	128	7	2015	DATE
gujaf-257	128	8	moreira et al.	PERSON
gujaf-257	128	9	2016	DATE
gujaf-257	129	1	finnegan	PERSON
gujaf-257	129	2	kapoor	PERSON
gujaf-257	129	3	2023	CARDINAL
gujaf-257	129	4	europe	LOC
gujaf-257	130	1	greece	GPE
gujaf-257	130	2	ireland	GPE
gujaf-257	130	3	italy	GPE
gujaf-257	130	4	portugal	GPE
gujaf-257	130	5	spain	GPE
gujaf-257	133	1	2023	CARDINAL
gujaf-257	136	1	2022	CARDINAL
gujaf-257	136	2	the european central bank	ORG
gujaf-257	136	3	eight	CARDINAL
gujaf-257	139	1	moreira et al	PERSON
gujaf-257	140	1	2016	CARDINAL
gujaf-257	142	1	2014	DATE
gujaf-257	142	2	turkey	GPE
gujaf-257	142	3	2003 to 2011	DATE
gujaf-257	143	1	turkey	GPE
gujaf-257	146	1	liu	PERSON
gujaf-257	146	2	2015	DATE
gujaf-257	146	3	china	GPE
gujaf-257	146	4	2005-2012	DATE
gujaf-257	146	5	244	CARDINAL
gujaf-257	147	1	adongo et al	PERSON
gujaf-257	148	1	2020	DATE
gujaf-257	148	2	kenya	GPE
gujaf-257	148	3	1981	DATE
gujaf-257	148	4	2019	DATE
gujaf-257	150	1	bawuah et al	PERSON
gujaf-257	151	1	2014	DATE
gujaf-257	151	2	ghana	GPE
gujaf-257	155	1	nigeria	GPE
gujaf-257	157	1	2019	DATE
gujaf-257	157	2	1986	DATE
gujaf-257	157	3	2017	CARDINAL
gujaf-257	159	1	afolabi et al	PERSON
gujaf-257	159	2	2018	DATE
gujaf-257	159	3	nigeria	GPE
gujaf-257	161	1	two	CARDINAL
gujaf-257	163	1	3	CARDINAL
gujaf-257	163	2	3.1	CARDINAL
gujaf-257	164	1	nigeria	GPE
gujaf-257	164	2	moreira et al.	PERSON
gujaf-257	164	3	2016	DATE
gujaf-257	164	4	2019	DATE
gujaf-257	165	1	1	CARDINAL
gujaf-257	166	1	𝑌 = 𝐴	ORG
gujaf-257	166	2	𝐼𝑁𝐹𝐿	ORG
gujaf-257	166	3	𝐼𝑁𝑇	ORG
gujaf-257	166	4	𝑀2	LOC
gujaf-257	166	5	1	CARDINAL
gujaf-257	167	1	2	CARDINAL
gujaf-257	167	2	245	CARDINAL
gujaf-257	167	3	2	CARDINAL
gujaf-257	167	4	3	CARDINAL
gujaf-257	167	5	𝐼𝑁𝑇𝑅𝑡	ORG
gujaf-257	168	1	2020	DATE
gujaf-257	168	2	2014	DATE
gujaf-257	168	3	2019	DATE
gujaf-257	169	1	aprori	ORG
gujaf-257	169	2	𝐼𝑁𝑇𝑅𝑡	ORG
gujaf-257	173	1	3.2	CARDINAL
gujaf-257	176	1	first	ORDINAL
gujaf-257	176	2	𝐼𝑁𝑇𝑅𝑡	ORG
gujaf-257	176	3	𝑆𝑆𝐸𝑅𝑡.	GPE
gujaf-257	176	4	4	CARDINAL
gujaf-257	179	1	4	CARDINAL
gujaf-257	181	1	second	ORDINAL
gujaf-257	181	2	two	CARDINAL
gujaf-257	182	1	johansen	PERSON
gujaf-257	182	2	johansen	PERSON
gujaf-257	182	3	1988	DATE
gujaf-257	182	4	246	CARDINAL
gujaf-257	183	1	𝐼𝑁𝑇𝑅𝑡	ORG
gujaf-257	183	2	𝑆𝑆𝐸𝑅𝑡. johansen	PERSON
gujaf-257	183	3	two	CARDINAL
gujaf-257	185	1	ecm	ORG
gujaf-257	186	1	1991–2020	CARDINAL
gujaf-257	186	2	cbn	ORG
gujaf-257	186	3	infr	ORG
gujaf-257	186	4	sser	PERSON
gujaf-257	187	1	4	CARDINAL
gujaf-257	187	2	4.1	CARDINAL
gujaf-257	188	1	ols	ORG
gujaf-257	188	2	sser	PERSON
gujaf-257	189	1	ols	ORG
gujaf-257	190	1	2004	DATE
gujaf-257	190	2	gujarati & porter	ORG
gujaf-257	190	3	2009	DATE
gujaf-257	195	1	1	CARDINAL
gujaf-257	196	1	564.48	CARDINAL
gujaf-257	196	2	342.04	ORG
gujaf-257	196	3	0.0000	MONEY
gujaf-257	196	4	1.4055	CARDINAL
gujaf-257	196	5	5.2082	CARDINAL
gujaf-257	196	6	1.6138	CARDINAL
gujaf-257	196	7	0.0018	CARDINAL
gujaf-257	196	8	106.62	CARDINAL
gujaf-257	197	1	0.0000	CARDINAL
gujaf-257	197	2	1.9619	CARDINAL
gujaf-257	197	3	2023	CARDINAL
gujaf-257	200	1	1997	DATE
gujaf-257	200	2	corvoisier & gropp	ORG
gujaf-257	200	3	2002	DATE
gujaf-257	201	1	cotharelli	PERSON
gujaf-257	201	2	kourelis	PERSON
gujaf-257	201	3	1994	DATE
gujaf-257	203	1	corvoisier	PERSON
gujaf-257	203	2	2002	DATE
gujaf-257	204	1	2	CARDINAL
gujaf-257	204	2	86.93%	PERCENT
gujaf-257	204	3	the remaining 13.07%	PERCENT
gujaf-257	205	1	106.62	CARDINAL
gujaf-257	205	2	0.0000	CARDINAL
gujaf-257	205	3	1%	PERCENT
gujaf-257	206	1	dw	ORG
gujaf-257	206	2	1.961	CARDINAL
gujaf-257	207	1	2	CARDINAL
gujaf-257	207	2	adf statistic adf c.v	ORG
gujaf-257	207	3	5%	PERCENT
gujaf-257	207	4	1.9841 -2-9678	DATE
gujaf-257	211	1	2.9769	CARDINAL
gujaf-257	211	2	first	ORDINAL
gujaf-257	216	1	2023 248	CARDINAL
gujaf-257	217	1	2	CARDINAL
gujaf-257	217	2	first	ORDINAL
gujaf-257	218	1	5%	PERCENT
gujaf-257	218	2	1996	DATE
gujaf-257	218	3	the adf statstics	ORG
gujaf-257	220	1	3	CARDINAL
gujaf-257	220	2	0.05	CARDINAL
gujaf-257	221	1	136.30	MONEY
gujaf-257	221	2	0.0000	MONEY
gujaf-257	221	3	1	CARDINAL
gujaf-257	221	4	2	CARDINAL
gujaf-257	221	5	48.679	MONEY
gujaf-257	221	6	0.0418	CARDINAL
gujaf-257	221	7	3 0.3405	CARDINAL
gujaf-257	221	8	0.2510	MONEY
gujaf-257	221	9	4 0.2925	CARDINAL
gujaf-257	221	10	0.2502	MONEY
gujaf-257	222	1	5 0.0011 0.0333	QUANTITY
gujaf-257	222	2	0.8551	PRODUCT
gujaf-257	222	3	0.7838 45.907 4.0776 0.0098	QUANTITY
gujaf-257	222	4	1	CARDINAL
gujaf-257	222	5	2	CARDINAL
gujaf-257	222	6	3	CARDINAL
gujaf-257	222	7	0.5004	CARDINAL
gujaf-257	222	8	4 0.2925	CARDINAL
gujaf-257	223	1	0.8188	MONEY
gujaf-257	223	2	5 0.0011 0.0333	QUANTITY
gujaf-257	223	3	3	CARDINAL
gujaf-257	223	4	2	CARDINAL
gujaf-257	223	5	0.05	CARDINAL
gujaf-257	224	1	0.05	CARDINAL
gujaf-257	225	1	1999	DATE
gujaf-257	226	1	4	CARDINAL
gujaf-257	226	2	ecm	ORG
gujaf-257	226	3	std.error	CARDINAL
gujaf-257	226	4	67.303	CARDINAL
gujaf-257	227	1	0.1238	CARDINAL
gujaf-257	227	2	6.1845 6.0268 1.0261	MONEY
gujaf-257	227	3	1.0043	CARDINAL
gujaf-257	227	4	1.8919	CARDINAL
gujaf-257	227	5	0.0129	CARDINAL
gujaf-257	228	1	0.0007	CARDINAL
gujaf-257	228	2	0.7853	CARDINAL
gujaf-257	228	3	23.843	CARDINAL
gujaf-257	228	4	0.0000	CARDINAL
gujaf-257	228	5	2.0451	CARDINAL
gujaf-257	228	6	2023	CARDINAL
gujaf-257	228	7	249	CARDINAL
gujaf-257	228	8	3	CARDINAL
gujaf-257	228	9	max	PERSON
gujaf-257	229	1	3	CARDINAL
gujaf-257	229	2	2	CARDINAL
gujaf-257	229	3	0.05	CARDINAL
gujaf-257	230	1	ecm	ORG
gujaf-257	230	2	smegdp	PERSON
gujaf-257	232	1	0.1238	CARDINAL
gujaf-257	232	2	1%	PERCENT
gujaf-257	233	1	0.0012	CARDINAL
gujaf-257	235	1	0.1238	CARDINAL
gujaf-257	236	1	sser	PERSON
gujaf-257	236	2	6.1845	CARDINAL
gujaf-257	236	3	0.2475	CARDINAL
gujaf-257	237	1	bms2	ORG
gujaf-257	237	2	1.8919	MONEY
gujaf-257	240	1	nigeria	GPE
gujaf-257	241	1	ecm	ORG
gujaf-257	241	2	0.0007	CARDINAL
gujaf-257	243	1	ecm	ORG
gujaf-257	243	2	13.09%	PERCENT
gujaf-257	245	1	about 78.53%	PERCENT
gujaf-257	246	1	21.47%	PERCENT
gujaf-257	247	1	63.165	CARDINAL
gujaf-257	248	1	2.5069	CARDINAL
gujaf-257	249	1	dw	ORG
gujaf-257	249	2	2.0451	MONEY
gujaf-257	249	3	first	ORDINAL
gujaf-257	250	1	4.2	CARDINAL
gujaf-257	252	1	first	ORDINAL
gujaf-257	254	1	2020	DATE
gujaf-257	255	1	250	CARDINAL
gujaf-257	255	2	second	ORDINAL
gujaf-257	259	1	thirdly	ORDINAL
gujaf-257	264	1	nigeria	GPE
gujaf-257	265	1	5	CARDINAL
gujaf-257	265	2	nigeria	GPE
gujaf-257	267	1	first	ORDINAL
gujaf-257	272	1	251	CARDINAL
gujaf-257	274	1	first	ORDINAL
gujaf-257	278	1	nigerian	NORP
gujaf-257	279	1	nigerian	NORP
gujaf-257	280	1	second	ORDINAL
gujaf-257	281	1	nigeria	GPE
gujaf-257	282	1	the years	DATE
gujaf-257	283	1	one	CARDINAL
gujaf-257	284	1	nigerian	NORP
gujaf-257	285	1	thirdly	ORDINAL
gujaf-257	294	1	nigeria	GPE
gujaf-257	296	1	252	CARDINAL
gujaf-257	296	2	s. o.	PERSON
gujaf-257	296	3	john, s. o.	PERSON
gujaf-257	296	4	r. n.	PERSON
gujaf-257	296	5	2020	DATE
gujaf-257	297	1	kenya	GPE
gujaf-257	298	1	international journal of research	ORG
gujaf-257	298	2	6(7	CARDINAL
gujaf-257	298	3	90	CARDINAL
gujaf-257	298	4	112	CARDINAL
gujaf-257	299	1	afolabi m.	PERSON
gujaf-257	299	2	k. k.	PERSON
gujaf-257	299	3	salawudeen o. s.	PERSON
gujaf-257	299	4	fagbemi	GPE
gujaf-257	299	5	2018	DATE
gujaf-257	300	1	nigeria	GPE
gujaf-257	300	2	toda-yamamoto	ORG
gujaf-257	301	1	danubius vol 14(5	PERSON
gujaf-257	301	2	717	CARDINAL
gujaf-257	301	3	735	CARDINAL
gujaf-257	302	1	b.	PERSON
gujaf-257	302	2	yakubu	PERSON
gujaf-257	302	3	s., & alhassan	ORG
gujaf-257	302	4	2014	DATE
gujaf-257	303	1	wa municipality	GPE
gujaf-257	303	2	ghana	GPE
gujaf-257	304	1	international journal of business	ORG
gujaf-257	304	2	4	CARDINAL
gujaf-257	304	3	4	CARDINAL
gujaf-257	305	1	bethune	PERSON
gujaf-257	305	2	z., rocheteau	PERSON
gujaf-257	305	3	g.	GPE
gujaf-257	305	4	wong	GPE
gujaf-257	305	5	t.r.	GPE
gujaf-257	305	6	& zhang	PERSON
gujaf-257	305	7	2021	CARDINAL
gujaf-257	307	1	89(4	CARDINAL
gujaf-257	307	2	1833–1872	DATE
gujaf-257	307	3	mcadam	GPE
gujaf-257	307	4	f., & vives	ORG
gujaf-257	307	5	x.	EVENT
gujaf-257	307	6	2023	CARDINAL
gujaf-257	309	1	american	NORP
gujaf-257	309	2	113	CARDINAL
gujaf-257	309	3	105	CARDINAL
gujaf-257	309	4	popov	PERSON
gujaf-257	309	5	a., & udell	ORG
gujaf-257	309	6	g. f.	PERSON
gujaf-257	309	7	2022	CARDINAL
gujaf-257	311	1	m. & kapoor	ORG
gujaf-257	311	2	s. 2023	PERSON
gujaf-257	313	1	https://doi.org/10.1007/s11187-023-00730-0 fu	PERSON
gujaf-257	313	2	& liu	PERSON
gujaf-257	313	3	x.	GPE
gujaf-257	313	4	2015	CARDINAL
gujaf-257	315	1	china journal of accounting research	ORG
gujaf-257	315	2	8(2	CARDINAL
gujaf-257	315	3	91	CARDINAL
gujaf-257	316	1	d.	NORP
gujaf-257	316	2	j.	GPE
gujaf-257	316	3	abdurrahman	GPE
gujaf-257	316	4	i., & murat	ORG
gujaf-257	316	5	2020	DATE
gujaf-257	317	1	nigeria	GPE
gujaf-257	318	1	the journal of middle east	ORG
gujaf-257	318	2	north africa	GPE
gujaf-257	318	3	6(10	CARDINAL
gujaf-257	318	4	45	CARDINAL
gujaf-257	318	5	65	CARDINAL
gujaf-257	318	6	s.	PERSON
gujaf-257	318	7	1988	DATE
gujaf-257	320	1	12(2&3	DATE
gujaf-257	320	2	231	CARDINAL
gujaf-257	321	1	kapoor	GPE
gujaf-257	321	2	s., & velic	ORG
gujaf-257	321	3	a.	PERSON
gujaf-257	321	4	2022	CARDINAL
gujaf-257	324	1	trinity college dublin	ORG
gujaf-257	325	1	https://econpapers.repec.org/paper/tcdtcduee/tep0122.htm kiyotaki	GPE
gujaf-257	325	2	n., & moore	ORG
gujaf-257	325	3	j. (	PERSON
gujaf-257	325	4	1997	DATE
gujaf-257	327	1	105(2	CARDINAL
gujaf-257	327	2	211	CARDINAL
gujaf-257	328	1	bańkowska	GPE
gujaf-257	328	2	k.	PERSON
gujaf-257	328	3	a., & garcía	ORG
gujaf-257	328	4	j. (2020	ORG
gujaf-257	330	1	253	CARDINAL
gujaf-257	330	2	4	CARDINAL
gujaf-257	332	1	europa	LOC
gujaf-257	334	1	6a564	CARDINAL
gujaf-257	335	1	html moreira	PERSON
gujaf-257	335	2	r.r.	PERSON
gujaf-257	335	3	chaiboonsri	PERSON
gujaf-257	335	4	2016	CARDINAL
gujaf-257	336	1	brazil	GPE
gujaf-257	337	1	international journal of monetary economics	ORG
gujaf-257	337	2	7(1	DATE
gujaf-257	337	3	1-12	CARDINAL
gujaf-257	338	1	https://ssrn.com/abstract=2581621 osakwe	ORG
gujaf-257	338	2	a.	GPE
gujaf-257	338	3	ibenta	GPE
gujaf-257	338	4	s. n., & ezeabasili	PERSON
gujaf-257	338	5	2019	DATE
gujaf-257	339	1	nigeria	GPE
gujaf-257	339	2	1986-2017	DATE
gujaf-257	340	1	socal sciences	ORG
gujaf-257	340	2	9(2	CARDINAL
gujaf-257	340	3	399–413	CARDINAL
gujaf-257	340	4	world bank	ORG
gujaf-257	340	5	2022	CARDINAL