id	sid	eid	entity	type
gujaf-262	1	1	4	CARDINAL
gujaf-262	1	2	2	CARDINAL
gujaf-262	1	3	october	DATE
gujaf-262	1	4	2023	CARDINAL
gujaf-262	1	5	2756-665x	CARDINAL
gujaf-262	1	6	social sciences	ORG
gujaf-262	1	7	federal university gusau	ORG
gujaf-262	1	8	zamfara state	GPE
gujaf-262	1	9	2023	CARDINAL
gujaf-262	1	10	4	CARDINAL
gujaf-262	1	11	2	CARDINAL
gujaf-262	1	12	october	DATE
gujaf-262	1	13	2023	CARDINAL
gujaf-262	1	14	2756-665x	CARDINAL
gujaf-262	1	15	social sciences	ORG
gujaf-262	1	16	federal university gusau	ORG
gujaf-262	1	17	zamfara state	GPE
gujaf-262	2	1	ahmadu bello university press limited	ORG
gujaf-262	2	2	zaria kaduna	PERSON
gujaf-262	2	3	nigeria	GPE
gujaf-262	3	1	08065949711	CARDINAL
gujaf-262	3	2	069-879121	CARDINAL
gujaf-262	4	1	shehu usman hassan department	PERSON
gujaf-262	5	1	muhammad mustapha	PERSON
gujaf-262	5	2	ahmadu bello university	ORG
gujaf-262	5	3	zaria	PERSON
gujaf-262	5	4	kaduna state	GPE
gujaf-262	6	1	umar farouk	PERSON
gujaf-262	6	2	federal university gusau	ORG
gujaf-262	6	3	zamfara state	GPE
gujaf-262	7	1	modu kumshe department of accounting	ORG
gujaf-262	7	2	university of maiduguri	ORG
gujaf-262	7	3	borno	GPE
gujaf-262	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-262	8	2	paul university	ORG
gujaf-262	9	1	prof kabir tahir hamid	PERSON
gujaf-262	9	2	bayero university	ORG
gujaf-262	9	3	kano	ORG
gujaf-262	10	1	prof	PERSON
gujaf-262	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-262	11	2	university of jos	ORG
gujaf-262	12	1	clifford ofurum department of accounting	ORG
gujaf-262	12	2	university of portharcourt	ORG
gujaf-262	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-262	14	2	ahmadu bello university	ORG
gujaf-262	14	3	zaria	PERSON
gujaf-262	15	1	prof	PERSON
gujaf-262	16	1	yusuf	PERSON
gujaf-262	17	1	b. rahman	PERSON
gujaf-262	17	2	lagos state university	ORG
gujaf-262	19	1	suleiman a. s. aruwa	PERSON
gujaf-262	19	2	nasarawa state university	ORG
gujaf-262	19	3	keffi	GPE
gujaf-262	21	1	muhammad junaidu	PERSON
gujaf-262	21	2	kurawa iv	ORG
gujaf-262	22	1	university kano	ORG
gujaf-262	24	1	muhammad habibu sabari department	PERSON
gujaf-262	24	2	ahmadu bello university	ORG
gujaf-262	24	3	zaria	PERSON
gujaf-262	24	4	prof	PERSON
gujaf-262	25	1	okpanachi joshua department of accounting	ORG
gujaf-262	25	2	nigerian defence academy	ORG
gujaf-262	25	3	kaduna	GPE
gujaf-262	26	1	hassan ibrahim department	PERSON
gujaf-262	26	2	ibb university	ORG
gujaf-262	26	3	niger state	GPE
gujaf-262	27	1	prof	PERSON
gujaf-262	28	1	mary okwo department of accounting	ORG
gujaf-262	28	2	enugu state university of science and technology	ORG
gujaf-262	30	1	aminu isah department of accounting	ORG
gujaf-262	30	2	bayero university	ORG
gujaf-262	30	3	kano	ORG
gujaf-262	31	1	prof	PERSON
gujaf-262	32	1	ahmadu bello department of accounting	ORG
gujaf-262	32	2	ahmadu bello university	ORG
gujaf-262	32	3	zaria	PERSON
gujaf-262	33	1	prof	PERSON
gujaf-262	34	1	musa yelwa abubakar department	PERSON
gujaf-262	34	2	usmanu danfodiyo university	ORG
gujaf-262	34	3	sokoto state	ORG
gujaf-262	35	1	prof	ORG
gujaf-262	36	1	salisu abubakar department of accounting	ORG
gujaf-262	36	2	ahmadu bello university	ORG
gujaf-262	36	3	zaria	PERSON
gujaf-262	36	4	kaduna state	GPE
gujaf-262	37	1	prof	PERSON
gujaf-262	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-262	38	2	bayero university	ORG
gujaf-262	39	1	fatima	PERSON
gujaf-262	39	2	university of maiduguri	ORG
gujaf-262	39	3	borno	GPE
gujaf-262	40	1	sunusi sa'ad	PERSON
gujaf-262	40	2	dutse	GPE
gujaf-262	40	3	jigawa state	GPE
gujaf-262	41	1	nasiru a. ka’oje	PERSON
gujaf-262	41	2	usmanu danfodiyo university	ORG
gujaf-262	41	3	sokoto	PERSON
gujaf-262	42	1	aminu abdullahi	PERSON
gujaf-262	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-262	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-262	43	2	nigerian defence academy	ORG
gujaf-262	43	3	kaduna state	GPE
gujaf-262	44	1	dr.	PERSON
gujaf-262	44	2	saidu adamu department of accounting	ORG
gujaf-262	45	1	dr.	PERSON
gujaf-262	45	2	nasiru yunusa department	PERSON
gujaf-262	45	3	ahmadu bello university	ORG
gujaf-262	45	4	zaria	PERSON
gujaf-262	46	1	aisha	PERSON
gujaf-262	46	2	muhammad department	PERSON
gujaf-262	46	3	ahmadu bello university	ORG
gujaf-262	46	4	zaria	PERSON
gujaf-262	47	1	lawal muhammad	PERSON
gujaf-262	47	2	ahmadu bello university	ORG
gujaf-262	47	3	zaria	PERSON
gujaf-262	48	1	farouk	PERSON
gujaf-262	48	2	american university of nigeria	ORG
gujaf-262	48	3	yola	ORG
gujaf-262	49	1	bashir umar farouk	PERSON
gujaf-262	49	2	federal university gusau	ORG
gujaf-262	49	3	zamfara state	GPE
gujaf-262	50	1	dr emmanuel omokhuale department	PERSON
gujaf-262	50	2	federal university gusau	ORG
gujaf-262	51	1	state	ORG
gujaf-262	51	2	vi advisory board	ORG
gujaf-262	52	1	kabiru isah	PERSON
gujaf-262	52	2	bayero university kano	ORG
gujaf-262	53	1	bashir	PERSON
gujaf-262	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-262	53	3	sokoto state	ORG
gujaf-262	55	1	muhammad tanko	PERSON
gujaf-262	55	2	kaduna state university	ORG
gujaf-262	55	3	kaduna	GPE
gujaf-262	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-262	56	2	sokoto state	ORG
gujaf-262	58	1	aliyu sulaiman kantudu	PERSON
gujaf-262	58	2	university kano	ORG
gujaf-262	59	1	yazid ibrahim kabir	PERSON
gujaf-262	59	2	federal university gusau	ORG
gujaf-262	59	3	zamfara state	GPE
gujaf-262	60	1	vii	PERSON
gujaf-262	60	2	gusau journal of accounting	ORG
gujaf-262	61	1	two	CARDINAL
gujaf-262	61	2	april and october annually	DATE
gujaf-262	62	1	the department of accounting	ORG
gujaf-262	62	2	social sciences	ORG
gujaf-262	62	3	federal university gusau	ORG
gujaf-262	62	4	zamfara state	GPE
gujaf-262	62	5	nigeria	GPE
gujaf-262	62	6	islamic finance	ORG
gujaf-262	62	7	islamic	NORP
gujaf-262	63	1	english	LANGUAGE
gujaf-262	64	1	more than 15	CARDINAL
gujaf-262	64	2	a4	ORG
gujaf-262	64	3	1.5	CARDINAL
gujaf-262	64	4	12	CARDINAL
gujaf-262	65	1	25 percent	PERCENT
gujaf-262	66	1	5000	CARDINAL
gujaf-262	66	2	more than 250	CARDINAL
gujaf-262	66	3	four	CARDINAL
gujaf-262	67	1	apa 7th	PRODUCT
gujaf-262	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-262	72	1	fcmb	PERSON
gujaf-262	72	2	7278465011	DATE
gujaf-262	72	3	gusau journal of accounting	ORG
gujaf-262	72	4	federal university gusau	ORG
gujaf-262	72	5	zamfara state	GPE
gujaf-262	74	1	+2348069393824	DATE
gujaf-262	75	1	nigeria 1	FAC
gujaf-262	75	2	bala ado	PERSON
gujaf-262	75	3	nik mohd rashid	PERSON
gujaf-262	75	4	sa’adatu b. adam	PERSON
gujaf-262	75	5	abubakar	PERSON
gujaf-262	75	6	tariro masunda welfare	PERSON
gujaf-262	75	7	kaduna state	GPE
gujaf-262	75	8	18	CARDINAL
gujaf-262	75	9	i. isah	PERSON
gujaf-262	75	10	ibrahim kekere sule	PERSON
gujaf-262	75	11	phd	PERSON
gujaf-262	75	12	31	CARDINAL
gujaf-262	75	13	dwi damayanti	ORG
gujaf-262	75	14	nigeria	GPE
gujaf-262	75	15	47	CARDINAL
gujaf-262	76	1	m.s. tijjani	PERSON
gujaf-262	76	2	s. salami phd	PERSON
gujaf-262	76	3	nigeria	GPE
gujaf-262	76	4	67	CARDINAL
gujaf-262	76	5	hyeladi stanley dibal	PERSON
gujaf-262	76	6	polytechnics	GPE
gujaf-262	76	7	north west	GPE
gujaf-262	76	8	nigeria	GPE
gujaf-262	76	9	88	CARDINAL
gujaf-262	76	10	aliyu abdullahi ahmed	PERSON
gujaf-262	76	11	rabiatu ahmed	PERSON
gujaf-262	76	12	110	CARDINAL
gujaf-262	76	13	daniel gbadebo board education	ORG
gujaf-262	76	14	nigeria	GPE
gujaf-262	76	15	131	CARDINAL
gujaf-262	76	16	idris ibrahimphd	PERSON
gujaf-262	77	1	luka mailafia	PERSON
gujaf-262	77	2	suleiman phd	PERSON
gujaf-262	77	3	nigerian	NORP
gujaf-262	78	1	149	CARDINAL
gujaf-262	78	2	ovbe simon	PERSON
gujaf-262	78	3	south africa	GPE
gujaf-262	79	1	167	CARDINAL
gujaf-262	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-262	79	3	nigeria	GPE
gujaf-262	79	4	182	CARDINAL
gujaf-262	79	5	patrick omoruyi	PERSON
gujaf-262	79	6	yunisa	PERSON
gujaf-262	79	7	simon amodu	PERSON
gujaf-262	79	8	nurudeen adebayo	PERSON
gujaf-262	79	9	nigeria	GPE
gujaf-262	79	10	209	CARDINAL
gujaf-262	79	11	umar suleiman abubakar dabai	PERSON
gujaf-262	79	12	biyai	GPE
gujaf-262	79	13	abubakar jimoh	PERSON
gujaf-262	79	14	haruna halimah	PERSON
gujaf-262	79	15	sani sambo phd	PERSON
gujaf-262	79	16	nigeria	GPE
gujaf-262	79	17	227	CARDINAL
gujaf-262	79	18	adamu salihu	ORG
gujaf-262	79	19	aminu danladi ahmad	PERSON
gujaf-262	79	20	zaharaddeen	CARDINAL
gujaf-262	79	21	salisu maigoshi	ORG
gujaf-262	79	22	naja'atu bala rabiu	PERSON
gujaf-262	80	1	240	CARDINAL
gujaf-262	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-262	81	1	nigeria	GPE
gujaf-262	81	2	idris mohammed	PERSON
gujaf-262	81	3	joshua okpanachi	PERSON
gujaf-262	81	4	onipeadabenege yahaya	GPE
gujaf-262	81	5	suleiman	PERSON
gujaf-262	81	6	47	CARDINAL
gujaf-262	81	7	nigeria a.a	LOC
gujaf-262	81	8	abu business school ahmadu bello university	ORG
gujaf-262	81	9	zaria	GPE
gujaf-262	81	10	nigeria	GPE
gujaf-262	82	1	suleiman salami phd department	PERSON
gujaf-262	82	2	abu business school ahmadu bello university	ORG
gujaf-262	82	3	zaria	GPE
gujaf-262	83	1	m.s. tijjani department	PERSON
gujaf-262	83	2	abu business school ahmadu bello university	ORG
gujaf-262	83	3	zaria	GPE
gujaf-262	83	4	nigeria	GPE
gujaf-262	83	5	+2348035881159	DATE
gujaf-262	84	1	nigeria	GPE
gujaf-262	85	1	nigeria	GPE
gujaf-262	86	1	fifteen	CARDINAL
gujaf-262	86	2	nigeria	GPE
gujaf-262	86	3	31st december 2022	DATE
gujaf-262	86	4	13	CARDINAL
gujaf-262	86	5	between 2010 to	DATE
gujaf-262	86	6	2022	CARDINAL
gujaf-262	87	1	annual	DATE
gujaf-262	88	1	nigeria	GPE
gujaf-262	88	2	nigerian	NORP
gujaf-262	92	1	48 1	DATE
gujaf-262	96	1	1998	DATE
gujaf-262	96	2	jackson	GPE
gujaf-262	96	3	1998	DATE
gujaf-262	100	1	suhaila	ORG
gujaf-262	100	2	2008	DATE
gujaf-262	101	1	abdullahi	GPE
gujaf-262	101	2	2016	DATE
gujaf-262	105	1	annual	DATE
gujaf-262	108	1	2008	DATE
gujaf-262	109	1	49	CARDINAL
gujaf-262	111	1	drigă	ORG
gujaf-262	111	2	2012	DATE
gujaf-262	111	3	2013	DATE
gujaf-262	112	1	nigeria	GPE
gujaf-262	112	2	nigeria	GPE
gujaf-262	113	1	nigerian	NORP
gujaf-262	113	2	2008	DATE
gujaf-262	113	3	2012	DATE
gujaf-262	113	4	2013	DATE
gujaf-262	117	1	ani et al.	PERSON
gujaf-262	117	2	2012	DATE
gujaf-262	118	1	2018	DATE
gujaf-262	118	2	kenya	GPE
gujaf-262	118	3	al-sabbah	PERSON
gujaf-262	118	4	2004	DATE
gujaf-262	118	5	jordan	GPE
gujaf-262	118	6	perera	PERSON
gujaf-262	118	7	2016	DATE
gujaf-262	118	8	sri lanka	GPE
gujaf-262	118	9	arif et al.	PERSON
gujaf-262	118	10	2012	DATE
gujaf-262	118	11	pakistan	GPE
gujaf-262	118	12	li	PERSON
gujaf-262	118	13	sandeep	GPE
gujaf-262	118	14	2007	DATE
gujaf-262	118	15	hong kong	GPE
gujaf-262	118	16	domikowsky	PERSON
gujaf-262	118	17	2014	DATE
gujaf-262	118	18	germany	GPE
gujaf-262	119	1	nigerian	NORP
gujaf-262	119	2	nigerian	NORP
gujaf-262	119	3	2012	DATE
gujaf-262	119	4	nigeria	GPE
gujaf-262	120	1	nigeria	GPE
gujaf-262	120	2	garba	PERSON
gujaf-262	120	3	2017	CARDINAL
gujaf-262	120	4	nigeria	GPE
gujaf-262	120	5	nigerian	NORP
gujaf-262	120	6	onikoyi	GPE
gujaf-262	121	1	2014	DATE
gujaf-262	121	2	kolapo	GPE
gujaf-262	121	3	2012	DATE
gujaf-262	121	4	nigeria	GPE
gujaf-262	121	5	between 2000	CARDINAL
gujaf-262	121	6	2010,agbeja	CARDINAL
gujaf-262	121	7	2014	DATE
gujaf-262	121	8	1992	DATE
gujaf-262	122	1	2022	CARDINAL
gujaf-262	123	1	50	CARDINAL
gujaf-262	123	2	nigeria	GPE
gujaf-262	124	1	13 years	DATE
gujaf-262	124	2	between 2010	DATE
gujaf-262	124	3	2022	CARDINAL
gujaf-262	124	4	13	CARDINAL
gujaf-262	124	5	the nigerian exchange	ORG
gujaf-262	124	6	nigeria	GPE
gujaf-262	128	1	section 2	LAW
gujaf-262	129	1	section 3	LAW
gujaf-262	130	1	section 4	LAW
gujaf-262	130	2	section 5	LAW
gujaf-262	131	1	2	CARDINAL
gujaf-262	131	2	2.1	CARDINAL
gujaf-262	137	1	51	CARDINAL
gujaf-262	137	2	2018	DATE
gujaf-262	137	3	kenyan	NORP
gujaf-262	137	4	kenyan	NORP
gujaf-262	139	1	perera	PERSON
gujaf-262	139	2	2013	DATE
gujaf-262	140	1	jordan	GPE
gujaf-262	140	2	al-sabbah	ORG
gujaf-262	140	3	2004	DATE
gujaf-262	141	1	yudistira	PERSON
gujaf-262	141	2	2003	DATE
gujaf-262	142	1	richard	PERSON
gujaf-262	142	2	2013	DATE
gujaf-262	142	3	nigerian	NORP
gujaf-262	143	1	fifteen-year	DATE
gujaf-262	143	2	2014	DATE
gujaf-262	143	3	1992	DATE
gujaf-262	144	1	2013	DATE
gujaf-262	144	2	perera	PERSON
gujaf-262	144	3	2016),credit	CARDINAL
gujaf-262	145	1	2.2	CARDINAL
gujaf-262	145	2	2009	DATE
gujaf-262	148	1	cheng & nasir	ORG
gujaf-262	148	2	2010	DATE
gujaf-262	149	1	kargi	PERSON
gujaf-262	149	2	2011	DATE
gujaf-262	150	1	perera	PERSON
gujaf-262	150	2	2016	DATE
gujaf-262	150	3	sri lanka	GPE
gujaf-262	150	4	52	CARDINAL
gujaf-262	152	1	eight	CARDINAL
gujaf-262	153	1	nplr	PERSON
gujaf-262	153	2	three	CARDINAL
gujaf-262	154	1	aghababaei et al	PERSON
gujaf-262	155	1	2013	DATE
gujaf-262	155	2	2005	DATE
gujaf-262	155	3	2010	DATE
gujaf-262	155	4	six	CARDINAL
gujaf-262	155	5	iran	GPE
gujaf-262	156	1	yearly	DATE
gujaf-262	158	1	the 99 percent	PERCENT
gujaf-262	160	1	salas	PERSON
gujaf-262	160	2	saurina	GPE
gujaf-262	160	3	2002	DATE
gujaf-262	161	1	2009	DATE
gujaf-262	161	2	sweden	GPE
gujaf-262	162	1	kithinji	PERSON
gujaf-262	162	2	2010	DATE
gujaf-262	162	3	the early years	DATE
gujaf-262	162	4	basle ii	PERSON
gujaf-262	162	5	kenya	GPE
gujaf-262	162	6	2007	DATE
gujaf-262	162	7	2008.isaac	CARDINAL
gujaf-262	162	8	anthony	PERSON
gujaf-262	162	9	2017	CARDINAL
gujaf-262	162	10	kenya	GPE
gujaf-262	162	11	9	CARDINAL
gujaf-262	163	1	gls	ORG
gujaf-262	164	1	nigeria	GPE
gujaf-262	164	2	nigeria	GPE
gujaf-262	166	1	arif et al.	PERSON
gujaf-262	166	2	2012	DATE
gujaf-262	166	3	53	CARDINAL
gujaf-262	166	4	pakistan	GPE
gujaf-262	167	1	between 2004 and 2009	DATE
gujaf-262	167	2	three	CARDINAL
gujaf-262	167	3	20	CARDINAL
gujaf-262	167	4	karachi	GPE
gujaf-262	168	1	pakistan	GPE
gujaf-262	169	1	2.3	CARDINAL
gujaf-262	169	2	a year	DATE
gujaf-262	171	1	keynes	GPE
gujaf-262	174	1	1978	DATE
gujaf-262	176	1	1978	DATE
gujaf-262	176	2	kwast &	ORG
gujaf-262	176	3	1982	DATE
gujaf-262	177	1	2010	DATE
gujaf-262	178	1	chu	PERSON
gujaf-262	178	2	lim	PERSON
gujaf-262	178	3	1998	DATE
gujaf-262	179	1	fiordelisi	ORG
gujaf-262	179	2	molyneux	ORG
gujaf-262	179	3	2010	DATE
gujaf-262	180	1	aftab et al	PERSON
gujaf-262	181	1	2011	DATE
gujaf-262	181	2	the karachi stock exchange	ORG
gujaf-262	182	1	onikoyi	GPE
gujaf-262	182	2	awolusi	PERSON
gujaf-262	182	3	2014	DATE
gujaf-262	184	1	2014	DATE
gujaf-262	185	1	patrick &mukanzi	ORG
gujaf-262	185	2	2015	CARDINAL
gujaf-262	185	3	kenya	GPE
gujaf-262	187	1	54 2.4	CARDINAL
gujaf-262	189	1	nurafni etal	ORG
gujaf-262	189	2	2014	DATE
gujaf-262	189	3	indonesia	GPE
gujaf-262	190	1	dea	ORG
gujaf-262	191	1	dea	ORG
gujaf-262	193	1	onikoyi	GPE
gujaf-262	193	2	2014	DATE
gujaf-262	193	3	nigerian	NORP
gujaf-262	194	1	two	CARDINAL
gujaf-262	194	2	nigerian	NORP
gujaf-262	194	3	5%	PERCENT
gujaf-262	196	1	berger	PERSON
gujaf-262	196	2	deyoung	PERSON
gujaf-262	196	3	1997	DATE
gujaf-262	199	1	kwan	PERSON
gujaf-262	199	2	1997	DATE
gujaf-262	200	1	2009	DATE
gujaf-262	200	2	wael	PERSON
gujaf-262	200	3	2011	DATE
gujaf-262	201	1	2012	DATE
gujaf-262	201	2	zeitun	PERSON
gujaf-262	201	3	2012	DATE
gujaf-262	201	4	2013	DATE
gujaf-262	204	1	2022	CARDINAL
gujaf-262	206	1	55	CARDINAL
gujaf-262	207	1	1973	DATE
gujaf-262	209	1	1	CARDINAL
gujaf-262	209	2	2023	CARDINAL
gujaf-262	211	1	3	CARDINAL
gujaf-262	212	1	secondary	ORDINAL
gujaf-262	212	2	yearly	DATE
gujaf-262	213	1	2010	DATE
gujaf-262	213	2	2022	CARDINAL
gujaf-262	213	3	13 years	DATE
gujaf-262	214	1	15	CARDINAL
gujaf-262	214	2	the nigeria exchange group	ORG
gujaf-262	214	3	two	CARDINAL
gujaf-262	214	4	13	CARDINAL
gujaf-262	215	1	the nigeria exchange group	ORG
gujaf-262	215	2	last day	DATE
gujaf-262	215	3	the first quarter	DATE
gujaf-262	215	4	56	CARDINAL
gujaf-262	215	5	31st of march	DATE
gujaf-262	220	1	the end of first quarter after year	DATE
gujaf-262	225	1	1	CARDINAL
gujaf-262	225	2	at end of 1st quarter	DATE
gujaf-262	226	1	mesut doğan	PERSON
gujaf-262	226	2	mesut doğan	PERSON
gujaf-262	226	3	chen	PERSON
gujaf-262	226	4	2012	DATE
gujaf-262	226	5	2023	CARDINAL
gujaf-262	226	6	57 4	DATE
gujaf-262	226	7	2	CARDINAL
gujaf-262	228	1	2	CARDINAL
gujaf-262	230	1	max	PERSON
gujaf-262	230	2	169	CARDINAL
gujaf-262	230	3	0.47 48.5	CARDINAL
gujaf-262	230	4	169	CARDINAL
gujaf-262	230	5	0.3283 cr	MONEY
gujaf-262	230	6	169	CARDINAL
gujaf-262	230	7	0.1775017	MONEY
gujaf-262	230	8	4.9402	CARDINAL
gujaf-262	230	9	169	CARDINAL
gujaf-262	230	10	8.3	CARDINAL
gujaf-262	230	11	169	CARDINAL
gujaf-262	230	12	2.769159	CARDINAL
gujaf-262	230	13	2023	CARDINAL
gujaf-262	230	14	2	CARDINAL
gujaf-262	230	15	n0.47	ORG
gujaf-262	230	16	n48.5	PERSON
gujaf-262	230	17	10.29802	CARDINAL
gujaf-262	230	18	nigeria	GPE
gujaf-262	231	1	nigeria	GPE
gujaf-262	233	1	0.10577	ORG
gujaf-262	233	2	0.1775	CARDINAL
gujaf-262	234	1	0.3283	MONEY
gujaf-262	234	2	1.8758	CARDINAL
gujaf-262	235	1	nigeria	GPE
gujaf-262	236	1	0.06217	CARDINAL
gujaf-262	236	2	6%	PERCENT
gujaf-262	237	1	0.38683	ORG
gujaf-262	239	1	4.9402	CARDINAL
gujaf-262	241	1	6%	PERCENT
gujaf-262	242	1	58	CARDINAL
gujaf-262	242	2	8.3	CARDINAL
gujaf-262	244	1	2.07693	CARDINAL
gujaf-262	246	1	2.76916	MONEY
gujaf-262	246	2	3.17106	CARDINAL
gujaf-262	247	1	n1.42	NORP
gujaf-262	247	2	nigerian	NORP
gujaf-262	250	1	0.4223	CARDINAL
gujaf-262	250	2	nigerian	NORP
gujaf-262	251	1	3	CARDINAL
gujaf-262	252	1	3	CARDINAL
gujaf-262	252	2	1	CARDINAL
gujaf-262	252	3	0.1837* 1 cr	MONEY
gujaf-262	253	1	1	CARDINAL
gujaf-262	253	2	0.7828	CARDINAL
gujaf-262	253	3	0.1368	CARDINAL
gujaf-262	253	4	1 ce 0.6872	QUANTITY
gujaf-262	253	5	0.2536	CARDINAL
gujaf-262	253	6	0.7019	CARDINAL
gujaf-262	253	7	1	CARDINAL
gujaf-262	254	1	3	CARDINAL
gujaf-262	254	2	0.9	CARDINAL
gujaf-262	254	3	gujarati	ORG
gujaf-262	254	4	2003	DATE
gujaf-262	256	1	59	CARDINAL
gujaf-262	256	2	nigeria	GPE
gujaf-262	260	1	two	CARDINAL
gujaf-262	261	1	3	CARDINAL
gujaf-262	261	2	vif correlation diagnostic	ORG
gujaf-262	261	3	less than 1	CARDINAL
gujaf-262	261	4	2.03	CARDINAL
gujaf-262	262	1	one	CARDINAL
gujaf-262	266	1	42.16.3	DATE
gujaf-262	266	2	0.000	CARDINAL
gujaf-262	267	1	nigeria	GPE
gujaf-262	268	1	262.99showing	CARDINAL
gujaf-262	268	2	0.0000	CARDINAL
gujaf-262	269	1	66.37%	PERCENT
gujaf-262	269	2	33.63%	PERCENT
gujaf-262	270	1	60	CARDINAL
gujaf-262	270	2	4	CARDINAL
gujaf-262	271	1	het	PERSON
gujaf-262	272	1	8.529669 2.63237 3.24 0.001	MONEY
gujaf-262	274	1	1.981106	CARDINAL
gujaf-262	274	2	0.009	CARDINAL
gujaf-262	274	3	0.6637	CARDINAL
gujaf-262	274	4	262.99	CARDINAL
gujaf-262	275	1	0.0000	CARDINAL
gujaf-262	275	2	2023	CARDINAL
gujaf-262	275	3	4	CARDINAL
gujaf-262	275	4	8.53	CARDINAL
gujaf-262	275	5	0.001	CARDINAL
gujaf-262	275	6	nigeria	GPE
gujaf-262	275	7	5%	PERCENT
gujaf-262	276	1	nigeria	GPE
gujaf-262	276	2	852kobo	CARDINAL
gujaf-262	277	1	nigeria	GPE
gujaf-262	278	1	nigeria	GPE
gujaf-262	279	1	noor	NORP
gujaf-262	279	2	2018	DATE
gujaf-262	279	3	onikoyi et al	PERSON
gujaf-262	279	4	2014),,while	CARDINAL
gujaf-262	279	5	perera	PERSON
gujaf-262	279	6	2016	DATE
gujaf-262	279	7	2014	DATE
gujaf-262	279	8	2009	DATE
gujaf-262	279	9	modigliani	PERSON
gujaf-262	279	10	adeyinka	PERSON
gujaf-262	279	11	2013	DATE
gujaf-262	279	12	4.20	CARDINAL
gujaf-262	279	13	0.0000	CARDINAL
gujaf-262	279	14	nigeria	GPE
gujaf-262	279	15	1%	PERCENT
gujaf-262	280	1	nigeria	GPE
gujaf-262	280	2	419kobo	CARDINAL
gujaf-262	281	1	nigeria	GPE
gujaf-262	282	1	6%	PERCENT
gujaf-262	283	1	nigeria	GPE
gujaf-262	284	1	aghababaei et al.	PRODUCT
gujaf-262	284	2	2013	DATE
gujaf-262	284	3	ahmed arif et al	PERSON
gujaf-262	284	4	2012	DATE
gujaf-262	284	5	mwaurah	PERSON
gujaf-262	284	6	2017	CARDINAL
gujaf-262	284	7	61	CARDINAL
gujaf-262	284	8	ashraf	ORG
gujaf-262	284	9	kayode	PERSON
gujaf-262	284	10	2015	DATE
gujaf-262	284	11	dietrich	PERSON
gujaf-262	284	12	2011	DATE
gujaf-262	284	13	kaanya	ORG
gujaf-262	284	14	2013	DATE
gujaf-262	284	15	2.99	CARDINAL
gujaf-262	284	16	nigeria	GPE
gujaf-262	284	17	1%	PERCENT
gujaf-262	285	1	nigeria	GPE
gujaf-262	287	1	third	ORDINAL
gujaf-262	287	2	nigeria	GPE
gujaf-262	288	1	patrick &mukanzi	ORG
gujaf-262	288	2	2015),liadaki	CARDINAL
gujaf-262	288	3	2010	DATE
gujaf-262	288	4	fiordelisi	ORG
gujaf-262	288	5	molyneux	ORG
gujaf-262	288	6	2010	DATE
gujaf-262	289	1	6.31	CARDINAL
gujaf-262	289	2	nigeria	GPE
gujaf-262	289	3	1%	PERCENT
gujaf-262	290	1	nigeria	GPE
gujaf-262	292	1	fourth	ORDINAL
gujaf-262	292	2	nigeria	GPE
gujaf-262	293	1	2014),fiordelisi	CARDINAL
gujaf-262	293	2	molyneux	ORG
gujaf-262	293	3	2010a	DATE
gujaf-262	294	1	2012	DATE
gujaf-262	295	1	2014	DATE
gujaf-262	295	2	5	CARDINAL
gujaf-262	295	3	nigeria	GPE
gujaf-262	296	1	nigeria	GPE
gujaf-262	297	1	6%	PERCENT
gujaf-262	298	1	6%	PERCENT
gujaf-262	299	1	62	CARDINAL
gujaf-262	300	1	0.1057722	CARDINAL
gujaf-262	300	2	0.1057722 or	PERCENT
gujaf-262	300	3	10.57%	PERCENT
gujaf-262	302	1	0.78	CARDINAL
gujaf-262	302	2	78%	PERCENT
gujaf-262	302	3	2.99	CARDINAL
gujaf-262	302	4	second	ORDINAL
gujaf-262	302	5	0.6872	CARDINAL
gujaf-262	302	6	68.72%	PERCENT
gujaf-262	302	7	6.310181	CARDINAL
gujaf-262	302	8	second	ORDINAL
gujaf-262	302	9	1.419203	CARDINAL
gujaf-262	302	10	70k	CARDINAL
gujaf-262	302	11	n1.00	ORG
gujaf-262	304	1	nigeria	GPE
gujaf-262	304	2	nigeria	GPE
gujaf-262	305	1	abdullahi	GPE
gujaf-262	305	2	m.	PERSON
gujaf-262	305	3	2016	DATE
gujaf-262	306	1	nigeria	GPE
gujaf-262	307	1	ahmadu bello university	ORG
gujaf-262	307	2	zaria nigeria adeel ashraf	PERSON
gujaf-262	307	3	2015	DATE
gujaf-262	308	1	london school of business	ORG
gujaf-262	309	1	aftab, m., sajjad a.	PERSON
gujaf-262	309	2	wasim u. & rauf a. s. (	ORG
gujaf-262	309	3	2011	DATE
gujaf-262	310	1	pakistan	GPE
gujaf-262	311	1	african journal of business management	ORG
gujaf-262	311	2	5	CARDINAL
gujaf-262	311	3	10	CARDINAL
gujaf-262	311	4	3975	CARDINAL
gujaf-262	312	1	aghababaei	ORG
gujaf-262	312	2	h.r.	GPE
gujaf-262	312	3	s., &azizkhani	ORG
gujaf-262	312	4	2013	DATE
gujaf-262	313	1	iran	GPE
gujaf-262	314	1	63	CARDINAL
gujaf-262	314	2	6	CARDINAL
gujaf-262	315	1	1143-1149	CARDINAL
gujaf-262	315	2	2014	DATE
gujaf-262	315	3	nigerian	NORP
gujaf-262	316	1	w. u.	PERSON
gujaf-262	316	2	i. j.and	PERSON
gujaf-262	316	3	ugwuanyi	GPE
gujaf-262	316	4	2012	DATE
gujaf-262	316	5	nigeria	GPE
gujaf-262	317	1	4(3	CARDINAL
gujaf-262	318	1	38-43	CARDINAL
gujaf-262	318	2	december	DATE
gujaf-262	318	3	2012	DATE
gujaf-262	318	4	abrar, a., & afzal	ORG
gujaf-262	318	5	m.	PERSON
gujaf-262	318	6	2012	DATE
gujaf-262	319	1	pakistan	GPE
gujaf-262	320	1	journal of economics & behaviouralstudies	ORG
gujaf-262	321	1	barclay, m.	ORG
gujaf-262	321	2	1989	DATE
gujaf-262	321	3	journal of financial economics	ORG
gujaf-262	321	4	25	CARDINAL
gujaf-262	321	5	371–395	DATE
gujaf-262	322	1	berger a.	PERSON
gujaf-262	322	2	r.	NORP
gujaf-262	322	3	genay h.	PERSON
gujaf-262	322	4	udell g.	PERSON
gujaf-262	322	5	2000	DATE
gujaf-262	323	1	brookingswharton	PERSON
gujaf-262	323	2	23	CARDINAL
gujaf-262	325	1	canada	GPE
gujaf-262	325	2	1998	DATE
gujaf-262	326	1	chen k	PERSON
gujaf-262	326	2	pan c.(2012	NORP
gujaf-262	327	1	taiwan	GPE
gujaf-262	327	2	chinese	NORP
gujaf-262	328	1	cheng	PERSON
gujaf-262	328	2	f.f.	GPE
gujaf-262	328	3	a. nasir	PERSON
gujaf-262	328	4	2010	DATE
gujaf-262	329	1	china	GPE
gujaf-262	331	1	6	CARDINAL
gujaf-262	333	1	3	CARDINAL
gujaf-262	334	1	178-188	QUANTITY
gujaf-262	334	2	chu	GPE
gujaf-262	334	3	s.f and lim	PERSON
gujaf-262	334	4	g.h.	GPE
gujaf-262	334	5	1998	DATE
gujaf-262	335	1	singapore	GPE
gujaf-262	336	1	journal of multinational financial management	ORG
gujaf-262	337	1	8:155-168	CARDINAL
gujaf-262	337	2	dietrich, a., &wanzenried	ORG
gujaf-262	337	3	2011	DATE
gujaf-262	337	4	switzerland	GPE
gujaf-262	337	5	journal of international financial markets	ORG
gujaf-262	338	1	doğan.m	PERSON
gujaf-262	338	2	2013),does	CARDINAL
gujaf-262	339	1	turkey	GPE
gujaf-262	339	2	c., duellman	PERSON
gujaf-262	339	3	bronemann	PERSON
gujaf-262	339	4	s., & pfingsten	ORG
gujaf-262	339	5	a.	PERSON
gujaf-262	339	6	2014	DATE
gujaf-262	341	1	bundesbank	ORG
gujaf-262	342	1	no 39/2014 http://www.iiste.org/	QUANTITY
gujaf-262	343	1	64	CARDINAL
gujaf-262	343	2	i.	PERSON
gujaf-262	343	3	2012	DATE
gujaf-262	344	1	romanian	NORP
gujaf-262	344	2	14(1	CARDINAL
gujaf-262	345	1	164	CARDINAL
gujaf-262	346	1	ezzamel	ORG
gujaf-262	346	2	willmott& worthington	ORG
gujaf-262	346	3	2008	DATE
gujaf-262	348	1	107–140	CARDINAL
gujaf-262	349	1	fiordelisi	ORG
gujaf-262	349	2	molyneux	ORG
gujaf-262	349	3	2010	DATE
gujaf-262	349	4	european banking journal of banking & finance	ORG
gujaf-262	351	1	11891200, june	DATE
gujaf-262	352	1	garba m.	PERSON
gujaf-262	352	2	2017	CARDINAL
gujaf-262	352	3	nigeria	GPE
gujaf-262	353	1	msc	PERSON
gujaf-262	353	2	abu.	GPE
gujaf-262	354	1	nigeria	GPE
gujaf-262	355	1	gujarati d.	PERSON
gujaf-262	355	2	2004	DATE
gujaf-262	356	1	4th	ORDINAL
gujaf-262	356	2	mcgraw hill	ORG
gujaf-262	356	3	boston	GPE
gujaf-262	357	1	manzura	PERSON
gujaf-262	357	2	s.	PERSON
gujaf-262	357	3	2009	DATE
gujaf-262	358	1	credit risk management & profitability	ORG
gujaf-262	358	2	sweden	GPE
gujaf-262	359	1	university of gothenburg	ORG
gujaf-262	360	1	isaac m	PERSON
gujaf-262	361	1	willy m	PERSON
gujaf-262	361	2	anthony w	PERSON
gujaf-262	361	3	2017	CARDINAL
gujaf-262	362	1	7	CARDINAL
gujaf-262	362	2	5	CARDINAL
gujaf-262	362	3	jackson	GPE
gujaf-262	362	4	1998	DATE
gujaf-262	362	5	24	CARDINAL
gujaf-262	362	6	september	DATE
gujaf-262	362	7	m. c.	PERSON
gujaf-262	362	8	w.	PERSON
gujaf-262	362	9	1976	DATE
gujaf-262	364	1	journal of financial economics	ORG
gujaf-262	365	1	https://doi.org/10.1016/0304-405x(76)90026-x kaanya&pastory	PERSON
gujaf-262	365	2	2013	DATE
gujaf-262	366	1	tanzania	GPE
gujaf-262	367	1	2222-1697	CARDINAL
gujaf-262	367	2	2222-2847	CARDINAL
gujaf-262	368	1	kargi s.	PERSON
gujaf-262	368	2	2011	DATE
gujaf-262	369	1	nigerian	NORP
gujaf-262	370	1	journal of accounting research	ORG
gujaf-262	370	2	ahmadu bello university	ORG
gujaf-262	370	3	zaria	PERSON
gujaf-262	371	1	kayode	PERSON
gujaf-262	371	2	o. f.	PERSON
gujaf-262	371	3	t. m., & owoputi	ORG
gujaf-262	371	4	j. a.	PERSON
gujaf-262	371	5	2015	CARDINAL
gujaf-262	372	1	nigeria	GPE
gujaf-262	373	1	iosr journal of economics	ORG
gujaf-262	373	2	iosrjef)e-issn	ORG
gujaf-262	373	3	2321-5933	DATE
gujaf-262	373	4	p-issn	ORG
gujaf-262	373	5	6	CARDINAL
gujaf-262	373	6	2	CARDINAL
gujaf-262	374	1	2015	DATE
gujaf-262	374	2	2128	DATE
gujaf-262	375	1	kithinji	PERSON
gujaf-262	375	2	a.	PERSON
gujaf-262	375	3	2010	DATE
gujaf-262	376	1	kenya	GPE
gujaf-262	377	1	university of nairobi	ORG
gujaf-262	377	2	nairobi	GPE
gujaf-262	378	1	kolapo	GPE
gujaf-262	378	2	t.f.	GPE
gujaf-262	378	3	ayeni	ORG
gujaf-262	378	4	r.k.	GPE
gujaf-262	378	5	m.o.	GPE
gujaf-262	378	6	2012	DATE
gujaf-262	379	1	nigeria	GPE
gujaf-262	380	1	australian	NORP
gujaf-262	380	2	31	CARDINAL
gujaf-262	381	1	m. l., & rose	PERSON
gujaf-262	381	2	j.t.	GPE
gujaf-262	381	3	1982	DATE
gujaf-262	382	1	6	CARDINAL
gujaf-262	382	2	2	CARDINAL
gujaf-262	382	3	233	CARDINAL
gujaf-262	383	1	li	PERSON
gujaf-262	383	2	e., & sandeep	ORG
gujaf-262	383	3	2007	DATE
gujaf-262	384	1	hong kong	GPE
gujaf-262	384	2	malaysia	GPE
gujaf-262	384	3	singapore	GPE
gujaf-262	385	1	journal of international financial management	ORG
gujaf-262	385	2	18	CARDINAL
gujaf-262	385	3	no.1	ORG
gujaf-262	386	1	18	CARDINAL
gujaf-262	386	2	38	CARDINAL
gujaf-262	386	3	liadaki a.	PERSON
gujaf-262	386	4	gaganis c.	PERSON
gujaf-262	386	5	2010	DATE
gujaf-262	386	6	eu	ORG
gujaf-262	387	1	the international journal of management science	ORG
gujaf-262	387	2	38	DATE
gujaf-262	387	3	254	CARDINAL
gujaf-262	387	4	f., & miller	ORG
gujaf-262	387	5	m. (	PERSON
gujaf-262	387	6	1958	DATE
gujaf-262	389	1	american	NORP
gujaf-262	390	1	1978	DATE
gujaf-262	391	1	s. k	PERSON
gujaf-262	391	2	m. k	PERSON
gujaf-262	391	3	susan n.	PERSON
gujaf-262	391	4	2018	DATE
gujaf-262	392	1	kenyan	NORP
gujaf-262	393	1	international journal of economics	ORG
gujaf-262	394	1	united kingdom vol	GPE
gujaf-262	394	2	vi	PERSON
gujaf-262	394	3	11, november 2018	DATE
gujaf-262	394	4	1http://ijecm.co.uk/	CARDINAL
gujaf-262	394	5	.i	GPE
gujaf-262	394	6	muturi.w, &waititu.a,(2017	ORG
gujaf-262	394	7	7	CARDINAL
gujaf-262	394	8	5	CARDINAL
gujaf-262	394	9	2017 575	CARDINAL
gujaf-262	394	10	2250-3153	CARDINAL
gujaf-262	394	11	m. i &rosyid	ORG
gujaf-262	394	12	2018	DATE
gujaf-262	395	1	indonesia	GPE
gujaf-262	395	2	tbk	GPE
gujaf-262	395	3	january 26, 2018	DATE
gujaf-262	396	1	4	CARDINAL
gujaf-262	396	2	1, january 2018	DATE
gujaf-262	397	1	ssrn	PERSON
gujaf-262	397	2	nurafnie	PERSON
gujaf-262	397	3	sudarma.m	LOC
gujaf-262	397	4	& erwin	ORG
gujaf-262	397	5	2014	DATE
gujaf-262	398	1	indonesia	GPE
gujaf-262	399	1	@www.ijeronline.com olalekan, a. & adeyinka	ORG
gujaf-262	399	2	s.	PERSON
gujaf-262	399	3	2013	DATE
gujaf-262	400	1	nigeria	GPE
gujaf-262	401	1	american international journal of contemporary research vol	ORG
gujaf-262	402	1	3 no. 10	CARDINAL
gujaf-262	402	2	october 2013	DATE
gujaf-262	402	3	onikoyi	GPE
gujaf-262	402	4	i. a.	PERSON
gujaf-262	402	5	o. d.	PERSON
gujaf-262	402	6	2014	DATE
gujaf-262	403	1	nigerian	NORP
gujaf-262	404	1	british journal	ORG
gujaf-262	404	2	2(4	CARDINAL
gujaf-262	404	3	52	CARDINAL
gujaf-262	405	1	osuka	PERSON
gujaf-262	405	2	b.o.	GPE
gujaf-262	405	3	o.c.	GPE
gujaf-262	405	4	2013	DATE
gujaf-262	405	5	nigeria	GPE
gujaf-262	405	6	dmbs	ORG
gujaf-262	405	7	2001-2010	DATE
gujaf-262	406	1	1	CARDINAL
gujaf-262	406	2	10	CARDINAL
gujaf-262	406	3	1	CARDINAL
gujaf-262	407	1	66	CARDINAL
gujaf-262	407	2	patrick s l., & mukanzi	PERSON
gujaf-262	407	3	2015	DATE
gujaf-262	407	4	kenya	GPE
gujaf-262	408	1	international journal of management research & review	ORG
gujaf-262	409	1	oct.	DATE
gujaf-262	410	1	2015/	CARDINAL
gujaf-262	410	2	5	CARDINAL
gujaf-262	410	3	10	CARDINAL
gujaf-262	410	4	perera	PERSON
gujaf-262	410	5	skully, &chaudrey	ORG
gujaf-262	410	6	2013	DATE
gujaf-262	411	1	south asian	NORP
gujaf-262	412	1	perera l. a. s&morawakage	PERSON
gujaf-262	412	2	s.	ORG
gujaf-262	413	1	2016	CARDINAL
gujaf-262	413	2	sri lanka	GPE
gujaf-262	414	1	kelaniya journal of management	ORG
gujaf-262	414	2	5	CARDINAL
gujaf-262	414	3	2	CARDINAL
gujaf-262	414	4	2002	DATE
gujaf-262	415	1	two	CARDINAL
gujaf-262	415	2	spanish	NORP
gujaf-262	416	1	journal of financial services	ORG
gujaf-262	416	2	22(3):203-224	CARDINAL
gujaf-262	416	3	r.o.c	PRODUCT
gujaf-262	416	4	2008	DATE
gujaf-262	416	5	nigeria	GPE
gujaf-262	417	1	european journal of economics	ORG
gujaf-262	417	2	14	DATE
gujaf-262	417	3	62	CARDINAL
gujaf-262	417	4	1973	DATE
gujaf-262	419	1	quarterly	DATE
gujaf-262	419	2	87	DATE
gujaf-262	419	3	3	CARDINAL
gujaf-262	419	4	suhaila	ORG
gujaf-262	419	5	k. m.	PERSON
gujaf-262	419	6	mahmood	GPE
gujaf-262	419	7	w &	ORG
gujaf-262	419	8	mansor w.	PERSON
gujaf-262	419	9	2008	DATE
gujaf-262	420	1	malaysian	NORP
gujaf-262	420	2	o.r.	GPE
gujaf-262	420	3	2011	DATE
gujaf-262	420	4	nigeria	GPE
gujaf-262	421	1	o.r.	GPE
gujaf-262	422	1	2013	DATE
gujaf-262	422	2	nigeria	GPE
gujaf-262	423	1	asian	NORP
gujaf-262	423	2	3	CARDINAL
gujaf-262	423	3	1033-1043	CARDINAL
gujaf-262	423	4	1995	DATE
gujaf-262	426	1	9	CARDINAL
gujaf-262	426	2	4, fall 1995	DATE
gujaf-262	427	1	133	CARDINAL
gujaf-262	427	2	2003	DATE
gujaf-262	427	3	islamic	NORP
gujaf-262	427	4	18	CARDINAL
gujaf-262	427	5	2003	DATE
gujaf-262	429	1	https://www.aeaweb.org/issues/224	ORG
gujaf-262	429	2	https://www.aeaweb.org/issues/224	ORG