id	sid	eid	entity	type
gujaf-258	1	1	4	CARDINAL
gujaf-258	1	2	2	CARDINAL
gujaf-258	1	3	october	DATE
gujaf-258	1	4	2023	CARDINAL
gujaf-258	1	5	2756-665x	CARDINAL
gujaf-258	1	6	social sciences	ORG
gujaf-258	1	7	federal university gusau	ORG
gujaf-258	1	8	zamfara state	GPE
gujaf-258	1	9	2023	CARDINAL
gujaf-258	1	10	4	CARDINAL
gujaf-258	1	11	2	CARDINAL
gujaf-258	1	12	october	DATE
gujaf-258	1	13	2023	CARDINAL
gujaf-258	1	14	2756-665x	CARDINAL
gujaf-258	1	15	social sciences	ORG
gujaf-258	1	16	federal university gusau	ORG
gujaf-258	1	17	zamfara state	GPE
gujaf-258	2	1	ahmadu bello university press limited	ORG
gujaf-258	2	2	zaria kaduna	PERSON
gujaf-258	2	3	nigeria	GPE
gujaf-258	3	1	08065949711	CARDINAL
gujaf-258	3	2	069-879121	CARDINAL
gujaf-258	4	1	shehu usman hassan department	PERSON
gujaf-258	5	1	muhammad mustapha	PERSON
gujaf-258	5	2	ahmadu bello university	ORG
gujaf-258	5	3	zaria	PERSON
gujaf-258	5	4	kaduna state	GPE
gujaf-258	6	1	umar farouk	PERSON
gujaf-258	6	2	federal university gusau	ORG
gujaf-258	6	3	zamfara state	GPE
gujaf-258	7	1	modu kumshe department of accounting	ORG
gujaf-258	7	2	university of maiduguri	ORG
gujaf-258	7	3	borno	GPE
gujaf-258	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-258	8	2	paul university	ORG
gujaf-258	9	1	prof kabir tahir hamid	PERSON
gujaf-258	9	2	bayero university	ORG
gujaf-258	9	3	kano	ORG
gujaf-258	10	1	prof	PERSON
gujaf-258	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-258	11	2	university of jos	ORG
gujaf-258	12	1	clifford ofurum department of accounting	ORG
gujaf-258	12	2	university of portharcourt	ORG
gujaf-258	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-258	14	2	ahmadu bello university	ORG
gujaf-258	14	3	zaria	PERSON
gujaf-258	15	1	prof	PERSON
gujaf-258	16	1	yusuf	PERSON
gujaf-258	17	1	b. rahman	PERSON
gujaf-258	17	2	lagos state university	ORG
gujaf-258	19	1	suleiman a. s. aruwa	PERSON
gujaf-258	19	2	nasarawa state university	ORG
gujaf-258	19	3	keffi	GPE
gujaf-258	21	1	muhammad junaidu	PERSON
gujaf-258	21	2	kurawa department of accounting	ORG
gujaf-258	21	3	university kano	ORG
gujaf-258	23	1	muhammad habibu sabari department	PERSON
gujaf-258	23	2	ahmadu bello university	ORG
gujaf-258	23	3	zaria	PERSON
gujaf-258	23	4	prof	PERSON
gujaf-258	24	1	okpanachi joshua department of accounting	ORG
gujaf-258	24	2	nigerian defence academy	ORG
gujaf-258	24	3	kaduna	GPE
gujaf-258	25	1	hassan ibrahim department	PERSON
gujaf-258	25	2	ibb university	ORG
gujaf-258	25	3	niger state	GPE
gujaf-258	26	1	prof	PERSON
gujaf-258	27	1	mary okwo department of accounting	ORG
gujaf-258	27	2	enugu state university of science and technology	ORG
gujaf-258	29	1	aminu isah department of accounting	ORG
gujaf-258	29	2	bayero university	ORG
gujaf-258	29	3	kano	ORG
gujaf-258	30	1	prof	PERSON
gujaf-258	31	1	ahmadu bello department of accounting	ORG
gujaf-258	31	2	ahmadu bello university	ORG
gujaf-258	31	3	zaria	PERSON
gujaf-258	32	1	prof	PERSON
gujaf-258	33	1	musa yelwa abubakar department	PERSON
gujaf-258	33	2	usmanu danfodiyo university	ORG
gujaf-258	33	3	sokoto state	ORG
gujaf-258	34	1	prof	ORG
gujaf-258	35	1	salisu abubakar department of accounting	ORG
gujaf-258	35	2	ahmadu bello university	ORG
gujaf-258	35	3	zaria	PERSON
gujaf-258	35	4	kaduna state	GPE
gujaf-258	36	1	prof	PERSON
gujaf-258	37	1	isaq alhaji samaila department of accounting	ORG
gujaf-258	37	2	bayero university	ORG
gujaf-258	38	1	fatima	PERSON
gujaf-258	38	2	university of maiduguri	ORG
gujaf-258	38	3	borno	GPE
gujaf-258	39	1	sunusi sa'ad	PERSON
gujaf-258	39	2	dutse	GPE
gujaf-258	39	3	jigawa state	GPE
gujaf-258	40	1	nasiru a. ka’oje	PERSON
gujaf-258	40	2	usmanu danfodiyo university	ORG
gujaf-258	40	3	sokoto	PERSON
gujaf-258	41	1	v dr	PERSON
gujaf-258	41	2	aminu abdullahi department of accounting	ORG
gujaf-258	41	3	usmanu danfodiyo university sokoto	ORG
gujaf-258	42	1	onipeadebenege yahaya department of accounting	ORG
gujaf-258	42	2	nigerian defence academy	ORG
gujaf-258	42	3	kaduna state	GPE
gujaf-258	43	1	dr.	PERSON
gujaf-258	43	2	saidu adamu department of accounting	ORG
gujaf-258	44	1	dr.	PERSON
gujaf-258	44	2	nasiru yunusa department	PERSON
gujaf-258	44	3	ahmadu bello university	ORG
gujaf-258	44	4	zaria	PERSON
gujaf-258	45	1	aisha	PERSON
gujaf-258	45	2	muhammad department	PERSON
gujaf-258	45	3	ahmadu bello university	ORG
gujaf-258	45	4	zaria	PERSON
gujaf-258	46	1	lawal muhammad	PERSON
gujaf-258	46	2	ahmadu bello university	ORG
gujaf-258	46	3	zaria	PERSON
gujaf-258	47	1	farouk	PERSON
gujaf-258	47	2	american university of nigeria	ORG
gujaf-258	47	3	yola	ORG
gujaf-258	48	1	bashir umar farouk	PERSON
gujaf-258	48	2	federal university gusau	ORG
gujaf-258	48	3	zamfara state	GPE
gujaf-258	49	1	dr emmanuel omokhuale department	PERSON
gujaf-258	49	2	federal university gusau	ORG
gujaf-258	50	1	state	ORG
gujaf-258	50	2	vi advisory board	ORG
gujaf-258	51	1	kabiru isah	PERSON
gujaf-258	51	2	bayero university kano	ORG
gujaf-258	52	1	bashir	PERSON
gujaf-258	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-258	52	3	sokoto state	ORG
gujaf-258	54	1	muhammad tanko	PERSON
gujaf-258	54	2	kaduna state university	ORG
gujaf-258	54	3	kaduna	GPE
gujaf-258	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-258	55	2	sokoto state	ORG
gujaf-258	57	1	aliyu sulaiman kantudu	PERSON
gujaf-258	57	2	university kano	ORG
gujaf-258	58	1	yazid ibrahim kabir	PERSON
gujaf-258	58	2	federal university gusau	ORG
gujaf-258	58	3	zamfara state	GPE
gujaf-258	59	1	vii	PERSON
gujaf-258	59	2	gusau journal of accounting	ORG
gujaf-258	60	1	two	CARDINAL
gujaf-258	60	2	april and october annually	DATE
gujaf-258	61	1	the department of accounting	ORG
gujaf-258	61	2	social sciences	ORG
gujaf-258	61	3	federal university gusau	ORG
gujaf-258	61	4	zamfara state	GPE
gujaf-258	61	5	nigeria	GPE
gujaf-258	61	6	islamic finance	ORG
gujaf-258	61	7	islamic	NORP
gujaf-258	62	1	english	LANGUAGE
gujaf-258	63	1	more than 15	CARDINAL
gujaf-258	63	2	a4	ORG
gujaf-258	63	3	1.5	CARDINAL
gujaf-258	63	4	12	CARDINAL
gujaf-258	64	1	25 percent	PERCENT
gujaf-258	65	1	5000	CARDINAL
gujaf-258	65	2	more than 250	CARDINAL
gujaf-258	65	3	four	CARDINAL
gujaf-258	66	1	apa 7th	PRODUCT
gujaf-258	67	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-258	71	1	fcmb	PERSON
gujaf-258	71	2	7278465011	DATE
gujaf-258	71	3	gusau journal of accounting	ORG
gujaf-258	71	4	federal university gusau	ORG
gujaf-258	71	5	zamfara state	GPE
gujaf-258	73	1	+2348069393824	DATE
gujaf-258	74	1	nigeria 1	FAC
gujaf-258	74	2	bala ado	PERSON
gujaf-258	74	3	nik mohd rashid	PERSON
gujaf-258	74	4	sa’adatu b. adam	PERSON
gujaf-258	74	5	abubakar	PERSON
gujaf-258	74	6	tariro masunda welfare	PERSON
gujaf-258	74	7	kaduna state	GPE
gujaf-258	74	8	18	CARDINAL
gujaf-258	74	9	i. isah	PERSON
gujaf-258	74	10	ibrahim kekere sule	PERSON
gujaf-258	74	11	phd	PERSON
gujaf-258	74	12	31	CARDINAL
gujaf-258	74	13	dwi damayanti	ORG
gujaf-258	74	14	nigeria	GPE
gujaf-258	74	15	47	CARDINAL
gujaf-258	75	1	m.s. tijjani	PERSON
gujaf-258	75	2	s. salami phd	PERSON
gujaf-258	75	3	nigeria	GPE
gujaf-258	75	4	67	CARDINAL
gujaf-258	75	5	hyeladi stanley dibal	PERSON
gujaf-258	75	6	polytechnics	GPE
gujaf-258	75	7	north west	GPE
gujaf-258	75	8	nigeria	GPE
gujaf-258	75	9	88	CARDINAL
gujaf-258	75	10	aliyu abdullahi ahmed	PERSON
gujaf-258	75	11	rabiatu ahmed	PERSON
gujaf-258	75	12	110	CARDINAL
gujaf-258	75	13	daniel gbadebo board education	ORG
gujaf-258	75	14	nigeria	GPE
gujaf-258	75	15	131	CARDINAL
gujaf-258	75	16	idris ibrahimphd	PERSON
gujaf-258	76	1	luka mailafia	PERSON
gujaf-258	76	2	suleiman phd	PERSON
gujaf-258	76	3	nigerian	NORP
gujaf-258	77	1	149	CARDINAL
gujaf-258	77	2	ovbe simon	PERSON
gujaf-258	77	3	south africa	GPE
gujaf-258	78	1	167	CARDINAL
gujaf-258	78	2	ahmed oluwatobi adekunle	PERSON
gujaf-258	78	3	nigeria	GPE
gujaf-258	78	4	182	CARDINAL
gujaf-258	78	5	patrick omoruyi	PERSON
gujaf-258	78	6	yunisa	PERSON
gujaf-258	78	7	simon amodu	PERSON
gujaf-258	78	8	nurudeen adebayo	PERSON
gujaf-258	78	9	nigeria	GPE
gujaf-258	78	10	209	CARDINAL
gujaf-258	78	11	umar suleiman abubakar dabai	PERSON
gujaf-258	78	12	biyai	GPE
gujaf-258	78	13	abubakar jimoh	PERSON
gujaf-258	78	14	haruna halimah	PERSON
gujaf-258	78	15	sani sambo phd	PERSON
gujaf-258	78	16	nigeria	GPE
gujaf-258	78	17	227	CARDINAL
gujaf-258	78	18	adamu salihu	ORG
gujaf-258	78	19	aminu danladi ahmad	PERSON
gujaf-258	78	20	zaharaddeen	CARDINAL
gujaf-258	78	21	salisu maigoshi	ORG
gujaf-258	78	22	naja'atu bala rabiu	PERSON
gujaf-258	79	1	240	CARDINAL
gujaf-258	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-258	80	1	nigeria	GPE
gujaf-258	80	2	idris mohammed	PERSON
gujaf-258	80	3	joshua okpanachi	PERSON
gujaf-258	80	4	onipeadabenege yahaya	GPE
gujaf-258	80	5	suleiman	PERSON
gujaf-258	80	6	254	CARDINAL
gujaf-258	80	7	nigeria	GPE
gujaf-258	80	8	idris mohammed	PERSON
gujaf-258	80	9	nigerian	NORP
gujaf-258	80	10	academy kaduna	GPE
gujaf-258	80	11	nigeria	GPE
gujaf-258	80	12	joshua okpanachi phd	PERSON
gujaf-258	80	13	nigerian	NORP
gujaf-258	80	14	academy kaduna	GPE
gujaf-258	80	15	nigeria onipe	LOC
gujaf-258	80	16	adabenege yahaya phd department of accounting faculty	ORG
gujaf-258	80	17	nigerian	NORP
gujaf-258	80	18	academy kaduna	GPE
gujaf-258	80	19	nigeria suleiman	PERSON
gujaf-258	80	20	phd department of accounting faculty	ORG
gujaf-258	80	21	nigerian	NORP
gujaf-258	80	22	academy kaduna	GPE
gujaf-258	80	23	nigeria	GPE
gujaf-258	80	24	nigeria	GPE
gujaf-258	80	25	the years	DATE
gujaf-258	81	1	nigeria	GPE
gujaf-258	81	2	the period of fifteen years	DATE
gujaf-258	81	3	2007-2021	DATE
gujaf-258	82	1	fourteen	CARDINAL
gujaf-258	82	2	nigeria	GPE
gujaf-258	83	1	secondary	ORDINAL
gujaf-258	86	1	nigeria	GPE
gujaf-258	86	2	nigeria	GPE
gujaf-258	87	1	255	CARDINAL
gujaf-258	88	1	nigeria	GPE
gujaf-258	89	1	1	CARDINAL
gujaf-258	92	1	enyew et al.	PERSON
gujaf-258	92	2	2019)viewed	CARDINAL
gujaf-258	93	1	ahmed	PERSON
gujaf-258	93	2	2020	DATE
gujaf-258	94	1	2012	DATE
gujaf-258	95	1	rono(2018	PERSON
gujaf-258	96	1	brigham & gapenski	ORG
gujaf-258	96	2	1994	DATE
gujaf-258	96	3	2007	DATE
gujaf-258	96	4	kazemian et al.	PERSON
gujaf-258	96	5	2017	CARDINAL
gujaf-258	96	6	khan et al.	ORG
gujaf-258	96	7	2020	DATE
gujaf-258	96	8	2021	DATE
gujaf-258	97	1	over few decades	DATE
gujaf-258	97	2	nigeria	GPE
gujaf-258	98	1	nigerian	NORP
gujaf-258	98	2	cbn	ORG
gujaf-258	98	3	nigerian	NORP
gujaf-258	98	4	sec	ORG
gujaf-258	99	1	nigeria	GPE
gujaf-258	100	1	year 2004	DATE
gujaf-258	101	1	256	CARDINAL
gujaf-258	101	2	68	CARDINAL
gujaf-258	101	3	year 2005	DATE
gujaf-258	101	4	2,900	CARDINAL
gujaf-258	101	5	5,500	CARDINAL
gujaf-258	101	6	mid of year 2009	DATE
gujaf-258	102	1	10	CARDINAL
gujaf-258	102	2	89	CARDINAL
gujaf-258	102	3	more than 50	CARDINAL
gujaf-258	102	4	deposits(sunusi	ORG
gujaf-258	102	5	2010	DATE
gujaf-258	103	1	2014	DATE
gujaf-258	104	1	ndic	ORG
gujaf-258	104	2	june 2009	DATE
gujaf-258	104	3	24	CARDINAL
gujaf-258	105	1	9 nine	CARDINAL
gujaf-258	105	2	25	CARDINAL
gujaf-258	105	3	10%	PERCENT
gujaf-258	105	4	25%	PERCENT
gujaf-258	106	1	plantinum habib bank plc	ORG
gujaf-258	106	2	africa bank	GPE
gujaf-258	106	3	spring banks plc	ORG
gujaf-258	106	4	2	CARDINAL
gujaf-258	107	1	skye bank of nigeria plc	ORG
gujaf-258	107	2	polaris	ORG
gujaf-258	107	3	cbn	ORG
gujaf-258	107	4	diamond bank of nigeria plc	ORG
gujaf-258	107	5	access bank of nigeria plc(punch	ORG
gujaf-258	107	6	2018&guardian	DATE
gujaf-258	107	7	2018	DATE
gujaf-258	108	1	2022	CARDINAL
gujaf-258	109	1	three decades	DATE
gujaf-258	109	2	1966),altman (1983),andrade	DATE
gujaf-258	109	3	1998),asquith(1994),chen(1997),opler	CARDINAL
gujaf-258	109	4	1999	DATE
gujaf-258	110	1	second	ORDINAL
gujaf-258	111	1	257	CARDINAL
gujaf-258	111	2	2022	CARDINAL
gujaf-258	111	3	chowdhury& doukas	ORG
gujaf-258	111	4	2022	CARDINAL
gujaf-258	111	5	lawrence	PERSON
gujaf-258	111	6	2021	CARDINAL
gujaf-258	111	7	2020	DATE
gujaf-258	111	8	kolias	PERSON
gujaf-258	111	9	2019	DATE
gujaf-258	111	10	zahra	PERSON
gujaf-258	111	11	2018	DATE
gujaf-258	111	12	2017	CARDINAL
gujaf-258	111	13	boyallian & ruiz-verdu	ORG
gujaf-258	111	14	2017	CARDINAL
gujaf-258	111	15	bhaiyat& garrow	ORG
gujaf-258	111	16	2015	DATE
gujaf-258	113	1	today	DATE
gujaf-258	114	1	dmbs	ORG
gujaf-258	114	2	nigeria	GPE
gujaf-258	114	3	fifteen years	DATE
gujaf-258	115	1	dmbs	ORG
gujaf-258	115	2	nigeria	GPE
gujaf-258	115	3	between, 2007 to	DATE
gujaf-258	115	4	2021	CARDINAL
gujaf-258	116	1	1980	DATE
gujaf-258	117	1	first	ORDINAL
gujaf-258	117	2	nigeria	GPE
gujaf-258	118	1	second	ORDINAL
gujaf-258	123	1	i.	PERSON
gujaf-258	123	2	dmbs	ORG
gujaf-258	123	3	nigeria	GPE
gujaf-258	124	1	258 ii	QUANTITY
gujaf-258	124	2	dmbs	ORG
gujaf-258	124	3	nigeria	GPE
gujaf-258	126	1	dmbs	ORG
gujaf-258	126	2	nigeria	GPE
gujaf-258	128	1	dmbs	ORG
gujaf-258	128	2	nigeria	GPE
gujaf-258	129	1	dmbs	ORG
gujaf-258	129	2	nigeria	GPE
gujaf-258	130	1	dmbs	ORG
gujaf-258	130	2	nigeria	GPE
gujaf-258	131	1	dmbs	ORG
gujaf-258	131	2	nigeria	GPE
gujaf-258	131	3	dmbs	ORG
gujaf-258	131	4	nigeria	GPE
gujaf-258	131	5	dmbs	ORG
gujaf-258	131	6	nigeria	GPE
gujaf-258	131	7	dmbs	ORG
gujaf-258	131	8	nigeria	GPE
gujaf-258	132	1	h05: risk committee	ORG
gujaf-258	132	2	dmbs	ORG
gujaf-258	132	3	nigeria	GPE
gujaf-258	133	1	dmbs	ORG
gujaf-258	133	2	nigeria	GPE
gujaf-258	134	1	nigeria	GPE
gujaf-258	134	2	cbn	ORG
gujaf-258	134	3	sec	ORG
gujaf-258	134	4	ndic	ORG
gujaf-258	136	1	five	CARDINAL
gujaf-258	137	1	2	CARDINAL
gujaf-258	138	1	2.1	CARDINAL
gujaf-258	138	2	259	CARDINAL
gujaf-258	140	1	kenya	GPE
gujaf-258	140	2	rono	PERSON
gujaf-258	140	3	2018	DATE
gujaf-258	140	4	2016	DATE
gujaf-258	140	5	altman z	ORG
gujaf-258	143	1	2019)discovered	CARDINAL
gujaf-258	143	2	1500	CARDINAL
gujaf-258	143	3	2004	DATE
gujaf-258	143	4	2009	DATE
gujaf-258	145	1	li et al	PERSON
gujaf-258	145	2	2020	DATE
gujaf-258	145	3	17 years	DATE
gujaf-258	145	4	china	GPE
gujaf-258	145	5	asia	LOC
gujaf-258	146	1	muien et al	PERSON
gujaf-258	147	1	2022	CARDINAL
gujaf-258	147	2	pakistan	GPE
gujaf-258	147	3	the period of 2006	DATE
gujaf-258	147	4	2017	DATE
gujaf-258	149	1	2018	DATE
gujaf-258	149	2	uk	GPE
gujaf-258	149	3	2013	DATE
gujaf-258	149	4	2016	DATE
gujaf-258	149	5	3,692	CARDINAL
gujaf-258	151	1	rehmana et al	PERSON
gujaf-258	152	1	2021	CARDINAL
gujaf-258	152	2	pakistan	GPE
gujaf-258	152	3	2010-2019	DATE
gujaf-258	152	4	260	CARDINAL
gujaf-258	154	1	2021	CARDINAL
gujaf-258	154	2	north america	LOC
gujaf-258	154	3	europe	LOC
gujaf-258	154	4	2014-2018	DATE
gujaf-258	155	1	secondary	ORDINAL
gujaf-258	157	1	dmbs	ORG
gujaf-258	157	2	nigeria	GPE
gujaf-258	159	1	2.2	CARDINAL
gujaf-258	160	1	rono	PERSON
gujaf-258	160	2	2018	DATE
gujaf-258	160	3	2016	DATE
gujaf-258	160	4	kenya	GPE
gujaf-258	161	1	2018)ceos	CARDINAL
gujaf-258	161	2	altman z	ORG
gujaf-258	161	3	secondary	ORDINAL
gujaf-258	161	4	3,692	CARDINAL
gujaf-258	161	5	uk	GPE
gujaf-258	162	1	nigeria	GPE
gujaf-258	162	2	lawrence et al	PERSON
gujaf-258	162	3	2021	CARDINAL
gujaf-258	162	4	59	CARDINAL
gujaf-258	163	1	261	CARDINAL
gujaf-258	166	1	2021	CARDINAL
gujaf-258	166	2	28	CARDINAL
gujaf-258	166	3	between 2014 to 2018	DATE
gujaf-258	167	1	secondary	ORDINAL
gujaf-258	167	2	annual	DATE
gujaf-258	167	3	121	CARDINAL
gujaf-258	167	4	north america	LOC
gujaf-258	167	5	europe	LOC
gujaf-258	168	1	ols	ORG
gujaf-258	170	1	dmbs	ORG
gujaf-258	170	2	nigeria	GPE
gujaf-258	171	1	2.3	CARDINAL
gujaf-258	172	1	yousaf et al	PERSON
gujaf-258	172	2	2020	DATE
gujaf-258	172	3	chinese	NORP
gujaf-258	172	4	2007-2016	DATE
gujaf-258	172	5	42	CARDINAL
gujaf-258	174	1	annual	DATE
gujaf-258	174	2	chinese	NORP
gujaf-258	176	1	nigerian	NORP
gujaf-258	177	1	eu	ORG
gujaf-258	177	2	mallin(2016	GPE
gujaf-258	177	3	european	NORP
gujaf-258	177	4	20042012	DATE
gujaf-258	178	1	99	CARDINAL
gujaf-258	178	2	17	CARDINAL
gujaf-258	178	3	eu	ORG
gujaf-258	178	4	austria	GPE
gujaf-258	178	5	belgium	GPE
gujaf-258	178	6	262 denmark	GPE
gujaf-258	178	7	finland	GPE
gujaf-258	178	8	france	GPE
gujaf-258	178	9	germany	GPE
gujaf-258	178	10	greece	GPE
gujaf-258	178	11	cyprus	GPE
gujaf-258	178	12	italy	GPE
gujaf-258	178	13	ireland	GPE
gujaf-258	178	14	netherlands	GPE
gujaf-258	178	15	poland	GPE
gujaf-258	178	16	portugal	GPE
gujaf-258	178	17	spain	GPE
gujaf-258	178	18	sweden	GPE
gujaf-258	178	19	switzerland	GPE
gujaf-258	178	20	uk	GPE
gujaf-258	182	1	donker	PERSON
gujaf-258	182	2	2009	DATE
gujaf-258	182	3	netherlands	GPE
gujaf-258	182	4	1993-2003	DATE
gujaf-258	185	1	43	CARDINAL
gujaf-258	186	1	jia	PERSON
gujaf-258	186	2	2019	DATE
gujaf-258	186	3	rmc	ORG
gujaf-258	186	4	300	CARDINAL
gujaf-258	186	5	australian	NORP
gujaf-258	186	6	2007	DATE
gujaf-258	186	7	2014	DATE
gujaf-258	187	1	secondary	ORDINAL
gujaf-258	187	2	annual	DATE
gujaf-258	194	1	3	CARDINAL
gujaf-258	194	2	263	CARDINAL
gujaf-258	195	1	fourteen	CARDINAL
gujaf-258	195	2	14	CARDINAL
gujaf-258	195	3	dmbs	ORG
gujaf-258	195	4	nigeria	GPE
gujaf-258	198	1	14	CARDINAL
gujaf-258	198	2	14) date	DATE
gujaf-258	198	3	listin	ORG
gujaf-258	198	4	1	CARDINAL
gujaf-258	199	1	access bank nig plc	ORG
gujaf-258	199	2	1998 2	DATE
gujaf-258	199	3	bank of nig plc	ORG
gujaf-258	199	4	bank of nig plc	ORG
gujaf-258	199	5	2006 3	DATE
gujaf-258	199	6	first	ORDINAL
gujaf-258	199	7	nigeria plc	ORG
gujaf-258	199	8	first	ORDINAL
gujaf-258	199	9	nigeria plc	ORG
gujaf-258	199	10	2004	DATE
gujaf-258	199	11	4	CARDINAL
gujaf-258	199	12	fidelity bank nig plc	ORG
gujaf-258	200	1	fidelity bank nig plc	ORG
gujaf-258	200	2	2005 5	DATE
gujaf-258	200	3	first	ORDINAL
gujaf-258	200	4	nig plc	ORG
gujaf-258	201	1	first bank nig plc	ORG
gujaf-258	201	2	1971 6	DATE
gujaf-258	201	3	guarantee trust bank plc	ORG
gujaf-258	202	1	guarantee trust bank plc	ORG
gujaf-258	202	2	1996 7	DATE
gujaf-258	204	1	2012	DATE
gujaf-258	204	2	8	CARDINAL
gujaf-258	204	3	sterling bank nig plc	ORG
gujaf-258	205	1	sterling bank nig plc	ORG
gujaf-258	206	1	1993 9	DATE
gujaf-258	206	2	union bank of nig plc	ORG
gujaf-258	207	1	union bank of nig plc	ORG
gujaf-258	207	2	1971	DATE
gujaf-258	207	3	10	CARDINAL
gujaf-258	207	4	bank of nigeria plc	ORG
gujaf-258	208	1	unity bank of nigeria plc	ORG
gujaf-258	208	2	1971	DATE
gujaf-258	208	3	11	CARDINAL
gujaf-258	208	4	united bank	ORG
gujaf-258	208	5	africa plc	ORG
gujaf-258	208	6	united bank	ORG
gujaf-258	208	7	africa plc	ORG
gujaf-258	208	8	1970 12	DATE
gujaf-258	208	9	wema bank nig plc	ORG
gujaf-258	208	10	wema bank nig plc	ORG
gujaf-258	208	11	1990	DATE
gujaf-258	208	12	13	CARDINAL
gujaf-258	208	13	nig plc	ORG
gujaf-258	209	1	zenith bank nig plc	ORG
gujaf-258	209	2	2004 14	DATE
gujaf-258	209	3	jaiz bank nig plc	ORG
gujaf-258	210	1	jaiz bank nig plc	ORG
gujaf-258	210	2	2012	DATE
gujaf-258	210	3	2022	CARDINAL
gujaf-258	210	4	annual	DATE
gujaf-258	210	5	dmbs	ORG
gujaf-258	210	6	nigerian	NORP
gujaf-258	210	7	the year	DATE
gujaf-258	210	8	2012 2021	DATE
gujaf-258	211	1	13	CARDINAL
gujaf-258	211	2	3.1	CARDINAL
gujaf-258	211	3	two	CARDINAL
gujaf-258	212	1	first	ORDINAL
gujaf-258	212	2	1980a	DATE
gujaf-258	212	3	264	CARDINAL
gujaf-258	212	4	mda	ORG
gujaf-258	213	1	1	CARDINAL
gujaf-258	217	1	pi=	PERSON
gujaf-258	217	2	1	CARDINAL
gujaf-258	217	3	e(y	ORG
gujaf-258	217	4	0	CARDINAL
gujaf-258	217	5	1	CARDINAL
gujaf-258	219	1	x3 +	GPE
gujaf-258	225	1	second	ORDINAL
gujaf-258	225	2	second	ORDINAL
gujaf-258	226	1	fdit=	CARDINAL
gujaf-258	228	1	……………………………………………………	PRODUCT
gujaf-258	230	1	cag	ORG
gujaf-258	230	2	cgn	CARDINAL
gujaf-258	230	3	265	CARDINAL
gujaf-258	230	4	4	CARDINAL
gujaf-258	233	1	3	CARDINAL
gujaf-258	233	2	max	PERSON
gujaf-258	235	1	5.1728	CARDINAL
gujaf-258	235	2	1.1403 205	QUANTITY
gujaf-258	235	3	cag	ORG
gujaf-258	235	4	35 60	DATE
gujaf-258	235	5	1	CARDINAL
gujaf-258	235	6	1 6	CARDINAL
gujaf-258	235	7	1 127	CARDINAL
gujaf-258	235	8	205	CARDINAL
gujaf-258	235	9	0.0127	CARDINAL
gujaf-258	235	10	2023	CARDINAL
gujaf-258	235	11	2	CARDINAL
gujaf-258	235	12	cag	ORG
gujaf-258	235	13	rcg	PERSON
gujaf-258	235	14	rcg	PERSON
gujaf-258	236	1	5.1728	CARDINAL
gujaf-258	236	2	1.1403	CARDINAL
gujaf-258	237	1	cag	ORG
gujaf-258	237	2	51.561	CARDINAL
gujaf-258	237	3	35	CARDINAL
gujaf-258	237	4	60	DATE
gujaf-258	238	1	the age of 60	DATE
gujaf-258	239	1	cgn	ORG
gujaf-258	239	2	1.0878	CARDINAL
gujaf-258	239	3	0	CARDINAL
gujaf-258	239	4	1	CARDINAL
gujaf-258	239	5	1	CARDINAL
gujaf-258	239	6	0	CARDINAL
gujaf-258	240	1	266	CARDINAL
gujaf-258	240	2	cag	ORG
gujaf-258	242	1	4	CARDINAL
gujaf-258	243	1	2	CARDINAL
gujaf-258	243	2	1	CARDINAL
gujaf-258	243	3	0	CARDINAL
gujaf-258	243	4	cag	ORG
gujaf-258	243	5	2017	CARDINAL
gujaf-258	243	6	1	CARDINAL
gujaf-258	243	7	0	CARDINAL
gujaf-258	244	1	2016	CARDINAL
gujaf-258	244	2	2017	CARDINAL
gujaf-258	244	3	rmc	PERSON
gujaf-258	244	4	jia	PERSON
gujaf-258	244	5	2019b	DATE
gujaf-258	244	6	2013	DATE
gujaf-258	244	7	2014	DATE
gujaf-258	244	8	267	CARDINAL
gujaf-258	244	9	1	CARDINAL
gujaf-258	244	10	cag	ORG
gujaf-258	245	1	0.0519	CARDINAL
gujaf-258	246	1	0.0043	CARDINAL
gujaf-258	246	2	0.4747 1 rcg 0.0485 0.1629	QUANTITY
gujaf-258	246	3	0.1698	CARDINAL
gujaf-258	248	1	0.1195	CARDINAL
gujaf-258	248	2	2023	CARDINAL
gujaf-258	248	3	3	CARDINAL
gujaf-258	248	4	cgn	ORG
gujaf-258	248	5	rcg	PERSON
gujaf-258	248	6	0.1986	CARDINAL
gujaf-258	248	7	0.0487	GPE
gujaf-258	248	8	cgn	ORG
gujaf-258	248	9	1%	PERCENT
gujaf-258	249	1	cag	ORG
gujaf-258	249	2	-0.1359	PERSON
gujaf-258	249	3	0.0621	CARDINAL
gujaf-258	249	4	cag	ORG
gujaf-258	249	5	5%	PERCENT
gujaf-258	253	1	5	CARDINAL
gujaf-258	253	2	cag	ORG
gujaf-258	253	3	0.9448 cgn	QUANTITY
gujaf-258	253	4	0.9553 rcg -18.5410 -3.24	PERSON
gujaf-258	253	5	0.001 1.07	CARDINAL
gujaf-258	253	6	0.9315	ORG
gujaf-258	253	7	0.017 2.34 0.02	MONEY
gujaf-258	253	8	cgr -0.3793	PERSON
gujaf-258	253	9	0.011	CARDINAL
gujaf-258	253	10	adj	ORG
gujaf-258	253	11	0.17	CARDINAL
gujaf-258	253	12	6.91	CARDINAL
gujaf-258	253	13	between the year	DATE
gujaf-258	254	1	opoku	ORG
gujaf-258	254	2	2013	DATE
gujaf-258	254	3	2014	DATE
gujaf-258	254	4	2023	CARDINAL
gujaf-258	254	5	268	CARDINAL
gujaf-258	254	6	chi 2	PERSON
gujaf-258	254	7	2 0.84	CARDINAL
gujaf-258	254	8	1.00	CARDINAL
gujaf-258	254	9	2023	CARDINAL
gujaf-258	254	10	linear	ORG
gujaf-258	255	1	chi2	ORG
gujaf-258	256	1	chi 2	ORG
gujaf-258	256	2	0.84	CARDINAL
gujaf-258	256	3	pagan lagrangian	ORG
gujaf-258	257	1	1.000	CARDINAL
gujaf-258	260	1	less than ten	CARDINAL
gujaf-258	260	2	less than one	CARDINAL
gujaf-258	260	3	1	CARDINAL
gujaf-258	261	1	0.20	CARDINAL
gujaf-258	262	1	20%	PERCENT
gujaf-258	263	1	6.91	CARDINAL
gujaf-258	263	2	1%	PERCENT
gujaf-258	264	1	one	CARDINAL
gujaf-258	264	2	5	CARDINAL
gujaf-258	264	3	0.028	CARDINAL
gujaf-258	264	4	1%	PERCENT
gujaf-258	264	5	nigeria	GPE
gujaf-258	265	1	one	CARDINAL
gujaf-258	265	2	nigeria	GPE
gujaf-258	267	1	269	CARDINAL
gujaf-258	267	2	2018	DATE
gujaf-258	267	3	rehmana et al	PERSON
gujaf-258	268	1	2021	CARDINAL
gujaf-258	269	1	rono	GPE
gujaf-258	269	2	2018	DATE
gujaf-258	269	3	2019	DATE
gujaf-258	269	4	li et al	PERSON
gujaf-258	270	1	2020	DATE
gujaf-258	272	1	two	CARDINAL
gujaf-258	272	2	0.000	CARDINAL
gujaf-258	272	3	dmbs	ORG
gujaf-258	272	4	nigeria	GPE
gujaf-258	272	5	nigeria	GPE
gujaf-258	272	6	338%	PERCENT
gujaf-258	273	1	nigeria	GPE
gujaf-258	274	1	rono	PERSON
gujaf-258	274	2	2018	DATE
gujaf-258	274	3	2018	DATE
gujaf-258	274	4	lawrence et al	PERSON
gujaf-258	274	5	2021	CARDINAL
gujaf-258	275	1	2021	CARDINAL
gujaf-258	276	1	three	CARDINAL
gujaf-258	277	1	5	CARDINAL
gujaf-258	277	2	rcg	PERSON
gujaf-258	277	3	1%significant	CARDINAL
gujaf-258	277	4	0.001	CARDINAL
gujaf-258	278	1	nigeria	GPE
gujaf-258	279	1	rcg	PERSON
gujaf-258	279	2	nigeria	GPE
gujaf-258	280	1	dmbs	ORG
gujaf-258	280	2	nigeria	GPE
gujaf-258	281	1	mallin(2016	PERSON
gujaf-258	281	2	jia	PERSON
gujaf-258	281	3	2019	DATE
gujaf-258	282	1	donker	PERSON
gujaf-258	282	2	2009	DATE
gujaf-258	282	3	yousaf et al	PERSON
gujaf-258	283	1	2020	DATE
gujaf-258	285	1	four	CARDINAL
gujaf-258	286	1	4	CARDINAL
gujaf-258	286	2	1%significant	CARDINAL
gujaf-258	286	3	0.02	CARDINAL
gujaf-258	286	4	0.017	CARDINAL
gujaf-258	287	1	nigeria	GPE
gujaf-258	287	2	2%	PERCENT
gujaf-258	288	1	nigeria	GPE
gujaf-258	288	2	270	CARDINAL
gujaf-258	289	1	dmbs	ORG
gujaf-258	289	2	nigeria	GPE
gujaf-258	290	1	five	CARDINAL
gujaf-258	290	2	4	CARDINAL
gujaf-258	290	3	1%	PERCENT
gujaf-258	290	4	0.011	CARDINAL
gujaf-258	290	5	0.3793	CARDINAL
gujaf-258	291	1	dmbs	ORG
gujaf-258	291	2	nigeria	GPE
gujaf-258	291	3	38%	PERCENT
gujaf-258	292	1	nigeria	GPE
gujaf-258	293	1	dmbs	ORG
gujaf-258	293	2	nigeria	GPE
gujaf-258	294	1	5	CARDINAL
gujaf-258	294	2	dmbs	ORG
gujaf-258	294	3	nigeria	GPE
gujaf-258	295	1	cag	ORG
gujaf-258	295	2	rcg	PERSON
gujaf-258	295	3	dmbs	ORG
gujaf-258	295	4	nigeria	GPE
gujaf-258	296	1	rcg	PERSON
gujaf-258	296	2	cag	ORG
gujaf-258	296	3	dmbs	ORG
gujaf-258	296	4	nigeria	GPE
gujaf-258	296	5	cag	ORG
gujaf-258	297	1	rcg	PERSON
gujaf-258	297	2	cgn	ORG
gujaf-258	297	3	nigeria	GPE
gujaf-258	298	1	nigeria	GPE
gujaf-258	298	2	nigeria	GPE
gujaf-258	299	1	dmbs	ORG
gujaf-258	300	1	dmbs	ORG
gujaf-258	300	2	nigeria	GPE
gujaf-258	301	1	altman	PERSON
gujaf-258	301	2	e. i.	PERSON
gujaf-258	301	3	1983	DATE
gujaf-258	303	1	271	CARDINAL
gujaf-258	304	1	wiley inter science	ORG
gujaf-258	304	2	john wiley	PERSON
gujaf-258	305	1	andrade	PERSON
gujaf-258	305	2	g. and	PERSON
gujaf-258	305	3	s. k.	PERSON
gujaf-258	305	4	1998	DATE
gujaf-258	307	1	53	CARDINAL
gujaf-258	307	2	1443–1493	DATE
gujaf-258	308	1	asquith	PERSON
gujaf-258	308	2	r. g.	PERSON
gujaf-258	308	3	d. s.	PERSON
gujaf-258	308	4	1994	DATE
gujaf-258	310	1	quarterly	DATE
gujaf-258	310	2	109	CARDINAL
gujaf-258	310	3	625–658	CARDINAL
gujaf-258	311	1	w. h. (	PERSON
gujaf-258	311	2	1966	DATE
gujaf-258	313	1	journal of accounting research	ORG
gujaf-258	313	2	4(3	CARDINAL
gujaf-258	314	1	71–111	GPE
gujaf-258	314	2	f & garrow	ORG
gujaf-258	314	3	2015	DATE
gujaf-258	317	1	boyallian	NORP
gujaf-258	317	2	p & ruiz-verdu	ORG
gujaf-258	317	3	2017	CARDINAL
gujaf-258	318	1	2007–10	LAW
gujaf-258	320	1	https://doi.org/doi	PRODUCT
gujaf-258	320	2	10.1093/rof	MONEY
gujaf-258	320	3	rfx051 brigham	PERSON
gujaf-258	320	4	e.f.	GPE
gujaf-258	320	5	l. c. (	PERSON
gujaf-258	320	6	1994	DATE
gujaf-258	321	1	seventh	ORDINAL
gujaf-258	322	1	orlando	GPE
gujaf-258	322	2	florida	GPE
gujaf-258	323	1	chen	PERSON
gujaf-258	323	2	j. c.	PERSON
gujaf-258	323	3	l. m.	PERSON
gujaf-258	323	4	1997	DATE
gujaf-258	325	1	15	CARDINAL
gujaf-258	325	2	35–54	DATE
gujaf-258	326	1	chowdhury	PERSON
gujaf-258	326	2	r., & doukas	ORG
gujaf-258	326	3	j. a.	PERSON
gujaf-258	326	4	2022	CARDINAL
gujaf-258	328	1	chapter 11	LAW
gujaf-258	330	1	2(1	CARDINAL
gujaf-258	330	2	1–63	DATE
gujaf-258	331	1	https://doi.org/https://doi.org/10.1561/114.00000011 dewandono	PERSON
gujaf-258	331	2	w. a.	PERSON
gujaf-258	331	3	2018	DATE
gujaf-258	332	1	the united kindom smes	ORG
gujaf-258	333	1	the department of business administration	ORG
gujaf-258	334	1	university of twente	ORG
gujaf-258	335	1	donker	PERSON
gujaf-258	335	2	h & santen	ORG
gujaf-258	335	3	2009	DATE
gujaf-258	336	1	netherlands	GPE
gujaf-258	337	1	5(2	CARDINAL
gujaf-258	338	1	enyew	PERSON
gujaf-258	338	2	m., dejene	PERSON
gujaf-258	338	3	t.	GPE
gujaf-258	338	4	b., & worede	ORG
gujaf-258	338	5	f.	PERSON
gujaf-258	338	6	2019	DATE
gujaf-258	339	1	ethiopia	GPE
gujaf-258	340	1	international journal of financial economics	ORG
gujaf-258	340	2	27	CARDINAL
gujaf-258	340	3	419–444	CARDINAL
gujaf-258	340	4	farag	ORG
gujaf-258	340	5	h. & mallin	ORG
gujaf-258	340	6	2016	DATE
gujaf-258	341	1	european	NORP
gujaf-258	343	1	https://doi.org/doi:10.1016/j.irfa.2016.12.002	ORG
gujaf-258	343	2	e.	PERSON
gujaf-258	343	3	2021	CARDINAL
gujaf-258	346	1	tallin university of technology	ORG
gujaf-258	347	1	272	CARDINAL
gujaf-258	347	2	p & moisello	ORG
gujaf-258	347	3	a. m.	PERSON
gujaf-258	347	4	2017	CARDINAL
gujaf-258	351	1	hambrick d. c	PERSON
gujaf-258	351	2	2014	DATE
gujaf-258	353	1	35	DATE
gujaf-258	353	2	473	CARDINAL
gujaf-258	353	3	491	CARDINAL
gujaf-258	354	1	jia	PERSON
gujaf-258	354	2	j. (	PERSON
gujaf-258	354	3	2019	DATE
gujaf-258	357	1	34(8	CARDINAL
gujaf-258	357	2	1050	CARDINAL
gujaf-258	357	3	1072	DATE
gujaf-258	358	1	https://doi.org/doi 10.1108/	QUANTITY
gujaf-258	358	2	2018	DATE
gujaf-258	358	3	187	CARDINAL
gujaf-258	358	4	s. s.	PERSON
gujaf-258	358	5	2017	CARDINAL
gujaf-258	359	1	malaysia	GPE
gujaf-258	360	1	journal of international studies	ORG
gujaf-258	360	2	10(1	CARDINAL
gujaf-258	361	1	92–109	CARDINAL
gujaf-258	362	1	khan	GPE
gujaf-258	362	2	m.m.	GPE
gujaf-258	362	3	bhavana & raj	ORG
gujaf-258	362	4	k. b.	PERSON
gujaf-258	362	5	2020	DATE
gujaf-258	364	1	7(3	CARDINAL
gujaf-258	364	2	308–316	CARDINAL
gujaf-258	365	1	kolias	PERSON
gujaf-258	365	2	n & kypriotelis	ORG
gujaf-258	365	3	e.	PERSON
gujaf-258	365	4	2019	DATE
gujaf-258	367	1	8	CARDINAL
gujaf-258	368	1	lawrence	PERSON
gujaf-258	368	2	l. kingsley	PERSON
gujaf-258	368	3	i.	PERSON
gujaf-258	368	4	2021	CARDINAL
gujaf-258	370	1	american journal of economics	ORG
gujaf-258	370	2	4(7	CARDINAL
gujaf-258	370	3	2576–5973	DATE
gujaf-258	371	1	li	PERSON
gujaf-258	371	2	z.	PERSON
gujaf-258	371	3	j., andreeva	PERSON
gujaf-258	371	4	2020	DATE
gujaf-258	373	1	pacific-basin	LOC
gujaf-258	374	1	miglani	PERSON
gujaf-258	374	2	s & ahmed	ORG
gujaf-258	374	3	2020	DATE
gujaf-258	375	1	australia	GPE
gujaf-258	376	1	australian	NORP
gujaf-258	377	1	https://doi.org/doi	PERSON
gujaf-258	377	2	10.1177/0312896220902225	CARDINAL
gujaf-258	377	3	h. m.	PERSON
gujaf-258	377	4	nordin	GPE
gujaf-258	377	5	s. & badru	ORG
gujaf-258	377	6	2022	CARDINAL
gujaf-258	378	1	pakistan	GPE
gujaf-258	379	1	global business management review	ORG
gujaf-258	379	2	14(1	CARDINAL
gujaf-258	379	3	38–53	CARDINAL
gujaf-258	380	1	naafs s	PERSON
gujaf-258	380	2	c. e.	PERSON
gujaf-258	380	3	2019	DATE
gujaf-258	382	1	2008	DATE
gujaf-258	382	2	2009	DATE
gujaf-258	383	1	eramus university	ORG
gujaf-258	383	2	rotterdam.	PERSON
gujaf-258	384	1	ohlson	PERSON
gujaf-258	384	2	j. a.	PERSON
gujaf-258	384	3	1980a	DATE
gujaf-258	386	1	journal of accounting research	ORG
gujaf-258	386	2	18(1	CARDINAL
gujaf-258	386	3	109–131	DATE
gujaf-258	387	1	ohlson	PERSON
gujaf-258	387	2	j. a.	PERSON
gujaf-258	387	3	1980b	DATE
gujaf-258	389	1	journal of accounting research	ORG
gujaf-258	389	2	18(1	CARDINAL
gujaf-258	389	3	109–131	CARDINAL
gujaf-258	389	4	olasupo	PERSON
gujaf-258	389	5	a.	PERSON
gujaf-258	389	6	2018	DATE
gujaf-258	389	7	december 17	DATE
gujaf-258	391	1	diamond bank	ORG
gujaf-258	392	1	opler	ORG
gujaf-258	392	2	t., l. pinkowitz	ORG
gujaf-258	392	3	r. s.	PERSON
gujaf-258	392	4	r. w.	PERSON
gujaf-258	392	5	1999	DATE
gujaf-258	394	1	journal of financial economics	ORG
gujaf-258	394	2	52	DATE
gujaf-258	394	3	3–46	CARDINAL
gujaf-258	395	1	273	CARDINAL
gujaf-258	395	2	2007	DATE
gujaf-258	397	1	egbo	PERSON
gujaf-258	398	1	2012	DATE
gujaf-258	399	1	nigeria	GPE
gujaf-258	401	1	https://doi.org/issn	PERSON
gujaf-258	401	2	2225-0565	PERCENT
gujaf-258	401	3	popoola	GPE
gujaf-258	401	4	2018	DATE
gujaf-258	401	5	september 21	DATE
gujaf-258	403	1	cbn	PERSON
gujaf-258	403	2	polaris bank	ORG
gujaf-258	404	1	rehmana	ORG
gujaf-258	404	2	junb	GPE
gujaf-258	404	3	c. j.	PERSON
gujaf-258	404	4	rehmanc	GPE
gujaf-258	404	5	a.	GPE
gujaf-258	404	6	zeeshand	GPE
gujaf-258	404	7	m.	PERSON
gujaf-258	404	8	adeele	PERSON
gujaf-258	404	9	m.	PERSON
gujaf-258	404	10	f., & rehmang	ORG
gujaf-258	404	11	2021	CARDINAL
gujaf-258	405	1	pakistani	NORP
gujaf-258	406	1	15(6	CARDINAL
gujaf-258	407	1	rono	PERSON
gujaf-258	407	2	c. j.	PERSON
gujaf-258	407	3	2018	DATE
gujaf-258	408	1	kenya	GPE
gujaf-258	409	1	strathmore university	ORG
gujaf-258	409	2	nairobi	GPE
gujaf-258	409	3	kenya	GPE
gujaf-258	410	1	sunday	DATE
gujaf-258	410	2	e. u. e	PERSON
gujaf-258	410	3	a. i.	PERSON
gujaf-258	410	4	2021	CARDINAL
gujaf-258	411	1	nigeria	GPE
gujaf-258	412	1	african economics research consortium nairobi	ORG
gujaf-258	413	1	456	CARDINAL
gujaf-258	414	1	sunusi	ORG
gujaf-258	414	2	l. s.	PERSON
gujaf-258	414	3	2010	DATE
gujaf-258	415	1	nigerian	NORP
gujaf-258	416	1	cbn	ORG
gujaf-258	416	2	2(1	CARDINAL
gujaf-258	417	1	2022	CARDINAL
gujaf-258	420	1	2009	DATE
gujaf-258	420	2	august 14	DATE
gujaf-258	421	1	md	GPE
gujaf-258	422	1	s.	PERSON
gujaf-258	422	2	2020	DATE
gujaf-258	425	1	https://doi.org/doi	PRODUCT
gujaf-258	425	2	10.1080/1540496x.2020.1828857 yousaf	DATE
gujaf-258	425	3	k & wang	ORG
gujaf-258	425	4	2020	DATE
gujaf-258	427	1	governance international journal of business	ORG
gujaf-258	428	1	zahra, k., khan	PERSON
gujaf-258	428	2	j. m., & warraich	PERSON
gujaf-258	428	3	a. m.	PERSON
gujaf-258	428	4	2018	DATE
gujaf-258	429	1	pakistan	GPE
gujaf-258	430	1	numl international journal of business & management	ORG
gujaf-258	430	2	13(2	CARDINAL
gujaf-258	430	3	2410–5392	CARDINAL