id	sid	eid	entity	type
gujaf-264	1	1	4	CARDINAL
gujaf-264	1	2	2	CARDINAL
gujaf-264	1	3	october	DATE
gujaf-264	1	4	2023	CARDINAL
gujaf-264	1	5	2756-665x	CARDINAL
gujaf-264	1	6	social sciences	ORG
gujaf-264	1	7	federal university gusau	ORG
gujaf-264	1	8	zamfara state	GPE
gujaf-264	1	9	2023	CARDINAL
gujaf-264	1	10	4	CARDINAL
gujaf-264	1	11	2	CARDINAL
gujaf-264	1	12	october	DATE
gujaf-264	1	13	2023	CARDINAL
gujaf-264	1	14	2756-665x	CARDINAL
gujaf-264	1	15	social sciences	ORG
gujaf-264	1	16	federal university gusau	ORG
gujaf-264	1	17	zamfara state	GPE
gujaf-264	2	1	ahmadu bello university press limited	ORG
gujaf-264	2	2	zaria kaduna	PERSON
gujaf-264	2	3	nigeria	GPE
gujaf-264	3	1	08065949711	CARDINAL
gujaf-264	3	2	069-879121	CARDINAL
gujaf-264	4	1	shehu usman hassan department	PERSON
gujaf-264	5	1	muhammad mustapha	PERSON
gujaf-264	5	2	ahmadu bello university	ORG
gujaf-264	5	3	zaria	PERSON
gujaf-264	5	4	kaduna state	GPE
gujaf-264	6	1	umar farouk	PERSON
gujaf-264	6	2	federal university gusau	ORG
gujaf-264	6	3	zamfara state	GPE
gujaf-264	7	1	modu kumshe department of accounting	ORG
gujaf-264	7	2	university of maiduguri	ORG
gujaf-264	7	3	borno	GPE
gujaf-264	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-264	8	2	paul university	ORG
gujaf-264	9	1	prof kabir tahir hamid	PERSON
gujaf-264	9	2	bayero university	ORG
gujaf-264	9	3	kano	ORG
gujaf-264	10	1	prof	PERSON
gujaf-264	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-264	11	2	university of jos	ORG
gujaf-264	12	1	clifford ofurum department of accounting	ORG
gujaf-264	12	2	university of portharcourt	ORG
gujaf-264	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-264	14	2	ahmadu bello university	ORG
gujaf-264	14	3	zaria	PERSON
gujaf-264	15	1	prof	PERSON
gujaf-264	16	1	yusuf	PERSON
gujaf-264	17	1	b. rahman	PERSON
gujaf-264	17	2	lagos state university	ORG
gujaf-264	19	1	suleiman a. s. aruwa	PERSON
gujaf-264	19	2	nasarawa state university	ORG
gujaf-264	19	3	keffi	GPE
gujaf-264	21	1	muhammad junaidu	PERSON
gujaf-264	21	2	kurawa iv	ORG
gujaf-264	22	1	university kano	ORG
gujaf-264	24	1	muhammad habibu sabari department	PERSON
gujaf-264	24	2	ahmadu bello university	ORG
gujaf-264	24	3	zaria	PERSON
gujaf-264	24	4	prof	PERSON
gujaf-264	25	1	okpanachi joshua department of accounting	ORG
gujaf-264	25	2	nigerian defence academy	ORG
gujaf-264	25	3	kaduna	GPE
gujaf-264	26	1	hassan ibrahim department	PERSON
gujaf-264	26	2	ibb university	ORG
gujaf-264	26	3	niger state	GPE
gujaf-264	27	1	prof	PERSON
gujaf-264	28	1	mary okwo department of accounting	ORG
gujaf-264	28	2	enugu state university of science and technology	ORG
gujaf-264	30	1	aminu isah department of accounting	ORG
gujaf-264	30	2	bayero university	ORG
gujaf-264	30	3	kano	ORG
gujaf-264	31	1	prof	PERSON
gujaf-264	32	1	ahmadu bello department of accounting	ORG
gujaf-264	32	2	ahmadu bello university	ORG
gujaf-264	32	3	zaria	PERSON
gujaf-264	33	1	prof	PERSON
gujaf-264	34	1	musa yelwa abubakar department	PERSON
gujaf-264	34	2	usmanu danfodiyo university	ORG
gujaf-264	34	3	sokoto state	ORG
gujaf-264	35	1	prof	ORG
gujaf-264	36	1	salisu abubakar department of accounting	ORG
gujaf-264	36	2	ahmadu bello university	ORG
gujaf-264	36	3	zaria	PERSON
gujaf-264	36	4	kaduna state	GPE
gujaf-264	37	1	prof	PERSON
gujaf-264	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-264	38	2	bayero university	ORG
gujaf-264	39	1	fatima	PERSON
gujaf-264	39	2	university of maiduguri	ORG
gujaf-264	39	3	borno	GPE
gujaf-264	40	1	sunusi sa'ad	PERSON
gujaf-264	40	2	dutse	GPE
gujaf-264	40	3	jigawa state	GPE
gujaf-264	41	1	nasiru a. ka’oje	PERSON
gujaf-264	41	2	usmanu danfodiyo university	ORG
gujaf-264	41	3	sokoto	PERSON
gujaf-264	42	1	aminu abdullahi	PERSON
gujaf-264	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-264	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-264	43	2	nigerian defence academy	ORG
gujaf-264	43	3	kaduna state	GPE
gujaf-264	44	1	dr.	PERSON
gujaf-264	44	2	saidu adamu department of accounting	ORG
gujaf-264	45	1	dr.	PERSON
gujaf-264	45	2	nasiru yunusa department	PERSON
gujaf-264	45	3	ahmadu bello university	ORG
gujaf-264	45	4	zaria	PERSON
gujaf-264	46	1	aisha	PERSON
gujaf-264	46	2	muhammad department	PERSON
gujaf-264	46	3	ahmadu bello university	ORG
gujaf-264	46	4	zaria	PERSON
gujaf-264	47	1	lawal muhammad	PERSON
gujaf-264	47	2	ahmadu bello university	ORG
gujaf-264	47	3	zaria	PERSON
gujaf-264	48	1	farouk	PERSON
gujaf-264	48	2	american university of nigeria	ORG
gujaf-264	48	3	yola	ORG
gujaf-264	49	1	bashir umar farouk	PERSON
gujaf-264	49	2	federal university gusau	ORG
gujaf-264	49	3	zamfara state	GPE
gujaf-264	50	1	dr emmanuel omokhuale department	PERSON
gujaf-264	50	2	federal university gusau	ORG
gujaf-264	51	1	state	ORG
gujaf-264	51	2	vi advisory board	ORG
gujaf-264	52	1	kabiru isah	PERSON
gujaf-264	52	2	bayero university kano	ORG
gujaf-264	53	1	bashir	PERSON
gujaf-264	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-264	53	3	sokoto state	ORG
gujaf-264	55	1	muhammad tanko	PERSON
gujaf-264	55	2	kaduna state university	ORG
gujaf-264	55	3	kaduna	GPE
gujaf-264	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-264	56	2	sokoto state	ORG
gujaf-264	58	1	aliyu sulaiman kantudu	PERSON
gujaf-264	58	2	university kano	ORG
gujaf-264	59	1	yazid ibrahim kabir	PERSON
gujaf-264	59	2	federal university gusau	ORG
gujaf-264	59	3	zamfara state	GPE
gujaf-264	60	1	vii	PERSON
gujaf-264	60	2	gusau journal of accounting	ORG
gujaf-264	61	1	two	CARDINAL
gujaf-264	61	2	april and october annually	DATE
gujaf-264	62	1	the department of accounting	ORG
gujaf-264	62	2	social sciences	ORG
gujaf-264	62	3	federal university gusau	ORG
gujaf-264	62	4	zamfara state	GPE
gujaf-264	62	5	nigeria	GPE
gujaf-264	62	6	islamic finance	ORG
gujaf-264	62	7	islamic	NORP
gujaf-264	63	1	english	LANGUAGE
gujaf-264	64	1	more than 15	CARDINAL
gujaf-264	64	2	a4	ORG
gujaf-264	64	3	1.5	CARDINAL
gujaf-264	64	4	12	CARDINAL
gujaf-264	65	1	25 percent	PERCENT
gujaf-264	66	1	5000	CARDINAL
gujaf-264	66	2	more than 250	CARDINAL
gujaf-264	66	3	four	CARDINAL
gujaf-264	67	1	apa 7th	PRODUCT
gujaf-264	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-264	72	1	fcmb	PERSON
gujaf-264	72	2	7278465011	DATE
gujaf-264	72	3	gusau journal of accounting	ORG
gujaf-264	72	4	federal university gusau	ORG
gujaf-264	72	5	zamfara state	GPE
gujaf-264	74	1	+2348069393824	DATE
gujaf-264	75	1	nigeria 1	FAC
gujaf-264	75	2	bala ado	PERSON
gujaf-264	75	3	nik mohd rashid	PERSON
gujaf-264	75	4	sa’adatu b. adam	PERSON
gujaf-264	75	5	abubakar	PERSON
gujaf-264	75	6	tariro masunda welfare	PERSON
gujaf-264	75	7	kaduna state	GPE
gujaf-264	75	8	18	CARDINAL
gujaf-264	75	9	i. isah	PERSON
gujaf-264	75	10	ibrahim kekere sule	PERSON
gujaf-264	75	11	phd	PERSON
gujaf-264	75	12	31	CARDINAL
gujaf-264	75	13	dwi damayanti	ORG
gujaf-264	75	14	nigeria	GPE
gujaf-264	75	15	47	CARDINAL
gujaf-264	76	1	m.s. tijjani	PERSON
gujaf-264	76	2	s. salami phd	PERSON
gujaf-264	76	3	nigeria	GPE
gujaf-264	76	4	67	CARDINAL
gujaf-264	76	5	hyeladi stanley dibal	PERSON
gujaf-264	76	6	polytechnics	GPE
gujaf-264	76	7	north west	GPE
gujaf-264	76	8	nigeria	GPE
gujaf-264	76	9	88	CARDINAL
gujaf-264	76	10	aliyu abdullahi ahmed	PERSON
gujaf-264	76	11	rabiatu ahmed	PERSON
gujaf-264	76	12	110	CARDINAL
gujaf-264	76	13	daniel gbadebo board education	ORG
gujaf-264	76	14	nigeria	GPE
gujaf-264	76	15	131	CARDINAL
gujaf-264	76	16	idris ibrahimphd	PERSON
gujaf-264	77	1	luka mailafia	PERSON
gujaf-264	77	2	suleiman phd	PERSON
gujaf-264	77	3	nigerian	NORP
gujaf-264	78	1	149	CARDINAL
gujaf-264	78	2	ovbe simon	PERSON
gujaf-264	78	3	south africa	GPE
gujaf-264	79	1	167	CARDINAL
gujaf-264	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-264	79	3	nigeria	GPE
gujaf-264	79	4	182	CARDINAL
gujaf-264	79	5	patrick omoruyi	PERSON
gujaf-264	79	6	yunisa	PERSON
gujaf-264	79	7	simon amodu	PERSON
gujaf-264	79	8	nurudeen adebayo	PERSON
gujaf-264	79	9	nigeria	GPE
gujaf-264	79	10	209	CARDINAL
gujaf-264	79	11	umar suleiman abubakar dabai	PERSON
gujaf-264	79	12	biyai	GPE
gujaf-264	79	13	abubakar jimoh	PERSON
gujaf-264	79	14	haruna halimah	PERSON
gujaf-264	79	15	sani sambo phd	PERSON
gujaf-264	79	16	nigeria	GPE
gujaf-264	79	17	227	CARDINAL
gujaf-264	79	18	adamu salihu	ORG
gujaf-264	79	19	aminu danladi ahmad	PERSON
gujaf-264	79	20	zaharaddeen	CARDINAL
gujaf-264	79	21	salisu maigoshi	ORG
gujaf-264	79	22	naja'atu bala rabiu	PERSON
gujaf-264	80	1	240	CARDINAL
gujaf-264	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-264	81	1	nigeria	GPE
gujaf-264	81	2	idris mohammed	PERSON
gujaf-264	81	3	joshua okpanachi	PERSON
gujaf-264	81	4	onipeadabenege yahaya	GPE
gujaf-264	81	5	suleiman tauhid	PERSON
gujaf-264	81	6	149	CARDINAL
gujaf-264	81	7	nigeria	GPE
gujaf-264	81	8	ovbe simon	PERSON
gujaf-264	81	9	anan university kwall	ORG
gujaf-264	81	10	tobin	ORG
gujaf-264	81	11	q.	PERSON
gujaf-264	81	12	tobin	ORG
gujaf-264	82	1	16	CARDINAL
gujaf-264	82	2	18	CARDINAL
gujaf-264	82	3	the nigerian exchange	ORG
gujaf-264	82	4	2022	CARDINAL
gujaf-264	82	5	160	CARDINAL
gujaf-264	86	1	secondly	ORDINAL
gujaf-264	87	1	thirdly	ORDINAL
gujaf-264	88	1	nigeria	GPE
gujaf-264	90	1	nigerian exchange	ORG
gujaf-264	90	2	1	CARDINAL
gujaf-264	91	1	2015	DATE
gujaf-264	91	2	nashier & gupta	ORG
gujaf-264	91	3	2023	CARDINAL
gujaf-264	92	1	150	CARDINAL
gujaf-264	93	1	jensen	PERSON
gujaf-264	96	1	shleifer & vishny	ORG
gujaf-264	96	2	1986	DATE
gujaf-264	97	1	ownc	ORG
gujaf-264	99	1	la porta et al	PERSON
gujaf-264	100	1	2000	DATE
gujaf-264	103	1	faccio et al.	PERSON
gujaf-264	103	2	2001	DATE
gujaf-264	103	3	la porta et al.	PERSON
gujaf-264	103	4	2000;jensen, 1986	DATE
gujaf-264	104	1	ownc	ORG
gujaf-264	104	2	tobin	ORG
gujaf-264	104	3	q)are	ORG
gujaf-264	105	1	tobin	ORG
gujaf-264	105	2	the nigerian exchange	ORG
gujaf-264	106	1	fromnaz	PERSON
gujaf-264	106	2	2023	CARDINAL
gujaf-264	107	1	2020	DATE
gujaf-264	108	1	naz et al.	PERSON
gujaf-264	108	2	2023)examined	TIME
gujaf-264	108	3	pakistani	NORP
gujaf-264	109	1	2020	DATE
gujaf-264	111	1	2015	DATE
gujaf-264	111	2	nashier & gupta	ORG
gujaf-264	111	3	2023	CARDINAL
gujaf-264	111	4	151	CARDINAL
gujaf-264	113	1	la porta et al	PERSON
gujaf-264	114	1	2000	DATE
gujaf-264	114	2	jensen	PERSON
gujaf-264	115	1	la porta et al.	PERSON
gujaf-264	115	2	2000	DATE
gujaf-264	117	1	i.	PERSON
gujaf-264	117	2	the ngx ii	FAC
gujaf-264	118	1	tobin	ORG
gujaf-264	119	1	1	CARDINAL
gujaf-264	122	1	one	CARDINAL
gujaf-264	123	1	2001	DATE
gujaf-264	124	1	152	CARDINAL
gujaf-264	124	2	arora & srivastava	ORG
gujaf-264	124	3	2021	CARDINAL
gujaf-264	124	4	odoemelam& obiora	ORG
gujaf-264	124	5	2023	CARDINAL
gujaf-264	124	6	2011	DATE
gujaf-264	125	1	dpay	PERSON
gujaf-264	125	2	𝐷𝑃𝐴𝑌 = 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑𝑃𝑎𝑖𝑑 𝑁𝑒𝑡𝐼𝑛𝑐𝑜𝑚𝑒	ORG
gujaf-264	125	3	100	CARDINAL
gujaf-264	126	1	tobin	ORG
gujaf-264	126	2	1969	DATE
gujaf-264	127	1	tobin	ORG
gujaf-264	128	1	setiyawati	GPE
gujaf-264	129	1	2017	CARDINAL
gujaf-264	132	1	concentration,(gaur	ORG
gujaf-264	132	2	2015	DATE
gujaf-264	132	3	zulfikar et al.	PERSON
gujaf-264	132	4	2020	DATE
gujaf-264	134	1	la porta et al.	PERSON
gujaf-264	134	2	2000	DATE
gujaf-264	135	1	shleifer &vishny	ORG
gujaf-264	135	2	1997	DATE
gujaf-264	137	1	2010	DATE
gujaf-264	138	1	2.2	CARDINAL
gujaf-264	140	1	2010)analyzed	CARDINAL
gujaf-264	140	2	213	CARDINAL
gujaf-264	140	3	1995	DATE
gujaf-264	141	1	ols	ORG
gujaf-264	141	2	153	CARDINAL
gujaf-264	145	1	2021	CARDINAL
gujaf-264	146	1	the indonesia stock exchange	ORG
gujaf-264	146	2	the years 2016 to 2018	DATE
gujaf-264	148	1	indonesia stock exchange	ORG
gujaf-264	148	2	amelinda	ORG
gujaf-264	148	3	halim	PERSON
gujaf-264	148	4	2019)studied	CARDINAL
gujaf-264	149	1	2000 to 2017	CARDINAL
gujaf-264	149	2	432	CARDINAL
gujaf-264	151	1	oluwagbemiga	CARDINAL
gujaf-264	151	2	nigerian	NORP
gujaf-264	152	1	18	CARDINAL
gujaf-264	152	2	2008 to 2012	DATE
gujaf-264	154	1	2020)examined	CARDINAL
gujaf-264	154	2	one	CARDINAL
gujaf-264	154	3	the nigerian exchange	ORG
gujaf-264	155	1	thatspans2010	PERSON
gujaf-264	155	2	2018	DATE
gujaf-264	155	3	19	CARDINAL
gujaf-264	155	4	21	CARDINAL
gujaf-264	157	1	154 2.3	CARDINAL
gujaf-264	157	2	srivastava	PERSON
gujaf-264	157	3	india	GPE
gujaf-264	157	4	2010	DATE
gujaf-264	157	5	2017	DATE
gujaf-264	157	6	326	CARDINAL
gujaf-264	157	7	bomay stock exchange	ORG
gujaf-264	159	1	india	GPE
gujaf-264	160	1	similarlysetiawan et al	PERSON
gujaf-264	161	1	2016)studied	CARDINAL
gujaf-264	161	2	indonesia stock exchange	ORG
gujaf-264	161	3	710	CARDINAL
gujaf-264	161	4	2006 to 2012	DATE
gujaf-264	162	1	linear multiple	ORG
gujaf-264	165	1	south africa	GPE
gujaf-264	165	2	2021)studied	CARDINAL
gujaf-264	165	3	johannesburg stock exchange	ORG
gujaf-264	165	4	2012 to 2019	DATE
gujaf-264	166	1	anova	ORG
gujaf-264	166	2	1	CARDINAL
gujaf-264	166	3	2	CARDINAL
gujaf-264	168	1	2.4	CARDINAL
gujaf-264	170	1	2011	DATE
gujaf-264	170	2	2015	DATE
gujaf-264	171	1	ten	CARDINAL
gujaf-264	172	1	155	CARDINAL
gujaf-264	173	1	jordan	GPE
gujaf-264	173	2	2017	DATE
gujaf-264	173	3	tobin	ORG
gujaf-264	173	4	amman stock exchange	ORG
gujaf-264	173	5	16	CARDINAL
gujaf-264	173	6	2009	DATE
gujaf-264	173	7	2015	DATE
gujaf-264	174	1	q.	PERSON
gujaf-264	174	2	21.2%	PERCENT
gujaf-264	176	1	singh	GPE
gujaf-264	177	1	2018	DATE
gujaf-264	179	1	ali et al	PERSON
gujaf-264	181	1	arora	PERSON
gujaf-264	181	2	singh	GPE
gujaf-264	181	3	2023)study	CARDINAL
gujaf-264	182	1	modigliani-miller	ORG
gujaf-264	183	1	berle	PERSON
gujaf-264	183	2	1932	DATE
gujaf-264	187	1	156	CARDINAL
gujaf-264	187	2	modigliani	ORG
gujaf-264	187	3	miller	ORG
gujaf-264	187	4	1958	DATE
gujaf-264	188	1	mm	PERSON
gujaf-264	191	1	bae & goyal	ORG
gujaf-264	191	2	2010	DATE
gujaf-264	191	3	koralalage	PERSON
gujaf-264	191	4	2016	DATE
gujaf-264	192	1	tobin	ORG
gujaf-264	192	2	2	CARDINAL
gujaf-264	193	1	sixteen	CARDINAL
gujaf-264	193	2	eighteen	CARDINAL
gujaf-264	194	1	2013-2022	DATE
gujaf-264	197	1	first	ORDINAL
gujaf-264	198	1	pearson	PERSON
gujaf-264	198	2	circumstances(lecca	GPE
gujaf-264	198	3	2019	DATE
gujaf-264	199	1	157	CARDINAL
gujaf-264	199	2	multifaceted panel	ORG
gujaf-264	204	1	tobin	ORG
gujaf-264	205	1	tobin	ORG
gujaf-264	207	1	1	CARDINAL
gujaf-264	208	1	1	CARDINAL
gujaf-264	208	2	2	CARDINAL
gujaf-264	209	1	µit	ORG
gujaf-264	209	2	2	CARDINAL
gujaf-264	209	3	tobin	PERSON
gujaf-264	210	1	158	CARDINAL
gujaf-264	210	2	1	CARDINAL
gujaf-264	210	3	𝑉𝑎𝑙𝑢𝑒𝐷𝑒𝑏𝑡 𝐴𝑠𝑠𝑒𝑡𝑠	PERSON
gujaf-264	210	4	setiyawati	GPE
gujaf-264	211	1	2017	CARDINAL
gujaf-264	211	2	at least 5 percent	PERCENT
gujaf-264	211	3	2012	DATE
gujaf-264	211	4	𝐷𝑃𝐴𝑌 = 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑_𝑃𝑎𝑖𝑑	ORG
gujaf-264	212	1	2023	CARDINAL
gujaf-264	212	2	tobin	ORG
gujaf-264	212	3	q.	PERSON
gujaf-264	214	1	4.1	CARDINAL
gujaf-264	215	1	159	CARDINAL
gujaf-264	215	2	max	PERSON
gujaf-264	217	1	tobin	PERSON
gujaf-264	217	2	q. 4083295 9.414058	PERSON
gujaf-264	217	3	1.640405	CARDINAL
gujaf-264	217	4	2.459962	PRODUCT
gujaf-264	217	5	68.2	CARDINAL
gujaf-264	217	6	1.142922	CARDINAL
gujaf-264	217	7	1.142922	CARDINAL
gujaf-264	217	8	1.841698	MONEY
gujaf-264	217	9	17	CARDINAL
gujaf-264	217	10	2023	CARDINAL
gujaf-264	217	11	9.414058	CARDINAL
gujaf-264	217	12	1.918529	CARDINAL
gujaf-264	218	1	1.640405	CARDINAL
gujaf-264	219	1	2.459962	CARDINAL
gujaf-264	220	1	68.2	CARDINAL
gujaf-264	220	2	2.872375	CARDINAL
gujaf-264	221	1	9.758711	CARDINAL
gujaf-264	222	1	1.142922indicates	CARDINAL
gujaf-264	223	1	20 (20%	PERCENT
gujaf-264	223	2	0.95	CARDINAL
gujaf-264	223	3	95%	PERCENT
gujaf-264	223	4	0.6625	CARDINAL
gujaf-264	223	5	66.25%	PERCENT
gujaf-264	224	1	13.28592shows	CARDINAL
gujaf-264	224	2	.7187042	ORG
gujaf-264	225	1	12.67941to	CARDINAL
gujaf-264	225	2	20.31832	CARDINAL
gujaf-264	225	3	17.56105	CARDINAL
gujaf-264	226	1	1.841698implies	CARDINAL
gujaf-264	227	1	4.2	CARDINAL
gujaf-264	227	2	160	CARDINAL
gujaf-264	227	3	bishara & hittner	ORG
gujaf-264	227	4	2012	DATE
gujaf-264	228	1	1	CARDINAL
gujaf-264	228	2	1	CARDINAL
gujaf-264	228	3	0.1945	CARDINAL
gujaf-264	229	1	0.2554	CARDINAL
gujaf-264	229	2	1	CARDINAL
gujaf-264	229	3	2023	CARDINAL
gujaf-264	229	4	0.01	CARDINAL
gujaf-264	229	5	0.05	CARDINAL
gujaf-264	229	6	2	CARDINAL
gujaf-264	229	7	0.6698	ORG
gujaf-264	230	1	0.0512	MONEY
gujaf-264	230	2	avery weakpositive correlation	ORG
gujaf-264	230	3	tobin	ORG
gujaf-264	232	1	5%	PERCENT
gujaf-264	233	1	dpay	GPE
gujaf-264	233	2	two	CARDINAL
gujaf-264	234	1	0.01	CARDINAL
gujaf-264	235	1	fswhich	GPE
gujaf-264	237	1	2014	DATE
gujaf-264	238	1	10	CARDINAL
gujaf-264	240	1	67.06	CARDINAL
gujaf-264	242	1	161	CARDINAL
gujaf-264	245	1	197.08	CARDINAL
gujaf-264	245	2	0.0000	CARDINAL
gujaf-264	248	1	4.3	CARDINAL
gujaf-264	248	2	ols)-fixed	ORG
gujaf-264	248	3	20.19855 8.84 0.000	MONEY
gujaf-264	248	4	0.44	CARDINAL
gujaf-264	248	5	0.711	CARDINAL
gujaf-264	248	6	0.001 fs	QUANTITY
gujaf-264	248	7	fisher	ORG
gujaf-264	248	8	18.88 0.0000 0.20	MONEY
gujaf-264	248	9	17	CARDINAL
gujaf-264	248	10	2023	CARDINAL
gujaf-264	248	11	only 35.05%	PERCENT
gujaf-264	248	12	nigeria	GPE
gujaf-264	249	1	162	CARDINAL
gujaf-264	249	2	fisher	ORG
gujaf-264	249	3	18.88	CARDINAL
gujaf-264	249	4	1%	PERCENT
gujaf-264	252	1	wald test conducted	ORG
gujaf-264	252	2	0.20	CARDINAL
gujaf-264	252	3	0.6590	CARDINAL
gujaf-264	253	1	5%	PERCENT
gujaf-264	253	2	0.05	CARDINAL
gujaf-264	255	1	nigeria	GPE
gujaf-264	257	1	0.0529755	CARDINAL
gujaf-264	257	2	tobin	ORG
gujaf-264	258	1	0.44	CARDINAL
gujaf-264	258	2	95 percent	PERCENT
gujaf-264	259	1	0.44	CARDINAL
gujaf-264	259	2	zero	CARDINAL
gujaf-264	260	1	tobin	ORG
gujaf-264	261	1	0.658	CARDINAL
gujaf-264	262	1	5 percent	PERCENT
gujaf-264	263	1	0.658	CARDINAL
gujaf-264	263	2	65.8 percent	PERCENT
gujaf-264	263	3	tobin	ORG
gujaf-264	265	1	163	CARDINAL
gujaf-264	265	2	nigeria	GPE
gujaf-264	267	1	1%	PERCENT
gujaf-264	268	1	0.001	CARDINAL
gujaf-264	270	1	nigeria	GPE
gujaf-264	271	1	4.	CARDINAL
gujaf-264	271	2	tobin	ORG
gujaf-264	271	3	q.	PERSON
gujaf-264	272	1	dpay	PERSON
gujaf-264	274	1	2020)who	CARDINAL
gujaf-264	274	2	the period 2010 to	DATE
gujaf-264	274	3	2018	DATE
gujaf-264	275	1	ownc	ORG
gujaf-264	280	1	ali	PERSON
gujaf-264	280	2	s.	PERSON
gujaf-264	280	3	rehman	GPE
gujaf-264	280	4	r. u.	PERSON
gujaf-264	280	5	b.	PERSON
gujaf-264	280	6	a., & farooq	ORG
gujaf-264	280	7	2022	CARDINAL
gujaf-264	281	1	164	CARDINAL
gujaf-264	282	1	325–345	CARDINAL
gujaf-264	284	1	amelinda	PERSON
gujaf-264	284	2	r.	NORP
gujaf-264	284	3	m. e. halim	PERSON
gujaf-264	285	1	p. s. k. n. (	PERSON
gujaf-264	285	2	2019	DATE
gujaf-264	287	1	23(3	CARDINAL
gujaf-264	287	2	355	CARDINAL
gujaf-264	288	1	https://doi.org/10.24912/jm.v23i3.569 arora	PERSON
gujaf-264	288	2	n., & singh	ORG
gujaf-264	288	3	2023	CARDINAL
gujaf-264	290	1	pacific accounting review	ORG
gujaf-264	291	1	https://doi.org/10.1108/par08-2020-0111 arora	PERSON
gujaf-264	291	2	r. k.	PERSON
gujaf-264	291	3	a.	PERSON
gujaf-264	291	4	2021	CARDINAL
gujaf-264	292	1	india	GPE
gujaf-264	293	1	22(5	CARDINAL
gujaf-264	293	2	1276–1288	DATE
gujaf-264	294	1	bae	ORG
gujaf-264	294	2	k., & goyal	ORG
gujaf-264	294	3	2010	DATE
gujaf-264	296	1	ssrn	PERSON
gujaf-264	297	1	berle	PERSON
gujaf-264	297	2	a., & means	ORG
gujaf-264	297	3	1932	DATE
gujaf-264	299	1	macmillan	ORG
gujaf-264	300	1	bishara, a. j., & hittner	PERSON
gujaf-264	300	2	j. b.	PERSON
gujaf-264	300	3	2012	DATE
gujaf-264	301	1	nonnormal	NORP
gujaf-264	301	2	pearson	ORG
gujaf-264	302	1	17(3	CARDINAL
gujaf-264	302	2	399–417	CARDINAL
gujaf-264	303	1	chalaki	ORG
gujaf-264	303	2	didar, h., &riahinezhad	ORG
gujaf-264	303	3	m.	PERSON
gujaf-264	303	4	2012	DATE
gujaf-264	304	1	iran	GPE
gujaf-264	305	1	international journal of business and social science	ORG
gujaf-264	306	1	faccio	PERSON
gujaf-264	306	2	m., lang	PERSON
gujaf-264	306	3	l. h. p., & young	ORG
gujaf-264	306	4	2001	DATE
gujaf-264	308	1	american	NORP
gujaf-264	308	2	91(1	CARDINAL
gujaf-264	308	3	54–78	CARDINAL
gujaf-264	308	4	fama	ORG
gujaf-264	308	5	e. f., & f. k. r.	PERSON
gujaf-264	308	6	2001	DATE
gujaf-264	309	1	journal of financial economics	ORG
gujaf-264	309	2	60	DATE
gujaf-264	309	3	3–43	DATE
gujaf-264	310	1	gaur	GPE
gujaf-264	310	2	s. s.	PERSON
gujaf-264	310	3	bathula, h., & singh	ORG
gujaf-264	310	4	d.	GPE
gujaf-264	310	5	2015	CARDINAL
gujaf-264	312	1	53(5	CARDINAL
gujaf-264	312	2	911	CARDINAL
gujaf-264	312	3	931	CARDINAL
gujaf-264	313	1	https://doi.org/10.1108/md-08-2014-0519 hauber	PERSON
gujaf-264	313	2	m. e.	PERSON
gujaf-264	313	3	anderson	PERSON
gujaf-264	313	4	m. g.	PERSON
gujaf-264	313	5	j.	PERSON
gujaf-264	313	6	j.	PERSON
gujaf-264	313	7	2014	DATE
gujaf-264	315	1	26(4	CARDINAL
gujaf-264	315	2	349	CARDINAL
gujaf-264	315	3	364	CARDINAL
gujaf-264	316	1	f. j. l.	PERSON
gujaf-264	316	2	v. l.	PERSON
gujaf-264	316	3	2010	DATE
gujaf-264	318	1	46(3	CARDINAL
gujaf-264	319	1	https://doi.org/10.2753/ree1540-496x460306	ORG
gujaf-264	319	2	https://doi.org/10.24912/jm.v23i3.569	PERSON
gujaf-264	320	1	https://doi.org/10.1037/a0028087 https://doi.org/10.1108/md-08-2014-0519	PERSON
gujaf-264	320	2	https://doi.org/10.2753/ree1540-496x460306	ORG
gujaf-264	320	3	165	CARDINAL
gujaf-264	320	4	m. c.	PERSON
gujaf-264	320	5	w. h.	PERSON
gujaf-264	320	6	2019	DATE
gujaf-264	323	1	77–132	PERSON
gujaf-264	324	1	gower	PERSON
gujaf-264	325	1	koralalage	PERSON
gujaf-264	325	2	w. b. y.	PERSON
gujaf-264	325	3	2016	DATE
gujaf-264	328	1	r.	NORP
gujaf-264	328	2	f.	PERSON
gujaf-264	328	3	a., &vishny	ORG
gujaf-264	328	4	r. w.	PERSON
gujaf-264	328	5	2000	DATE
gujaf-264	330	1	1–33	CARDINAL
gujaf-264	330	2	lecca	PERSON
gujaf-264	330	3	l. i.	PERSON
gujaf-264	330	4	portoghese	NORP
gujaf-264	330	5	i.	GPE
gujaf-264	330	6	mucci	GPE
gujaf-264	330	7	n.	PERSON
gujaf-264	330	8	meloni	GPE
gujaf-264	330	9	f.	PERSON
gujaf-264	330	10	i.	PERSON
gujaf-264	330	11	marcias	PERSON
gujaf-264	330	12	d.	NORP
gujaf-264	330	13	fostinelli	GPE
gujaf-264	330	14	j., & lucchini	ORG
gujaf-264	330	15	r. g.	PERSON
gujaf-264	330	16	2019	CARDINAL
gujaf-264	332	1	international journal of environmental research	ORG
gujaf-264	332	2	16(23	CARDINAL
gujaf-264	332	3	4781	DATE
gujaf-264	333	1	maswadeh	ORG
gujaf-264	333	2	s. a.	PERSON
gujaf-264	333	3	2017	CARDINAL
gujaf-264	334	1	michael c. jensen	PERSON
gujaf-264	335	1	1986	DATE
gujaf-264	337	1	the american economic review	ORG
gujaf-264	337	2	76(2	CARDINAL
gujaf-264	337	3	323–329	CARDINAL
gujaf-264	338	1	modigliani	ORG
gujaf-264	338	2	f., & miller	ORG
gujaf-264	338	3	m. h.	PERSON
gujaf-264	338	4	1958	DATE
gujaf-264	340	1	the american economic review	ORG
gujaf-264	340	2	48(3	DATE
gujaf-264	340	3	261	CARDINAL
gujaf-264	340	4	297	CARDINAL
gujaf-264	341	1	t., & gupta	ORG
gujaf-264	341	2	a.	PERSON
gujaf-264	341	3	2023	CARDINAL
gujaf-264	342	1	india	GPE
gujaf-264	343	1	353–370	CARDINAL
gujaf-264	344	1	https://doi.org/10.1177/0972150919894395 naz	PERSON
gujaf-264	344	2	f.	PERSON
gujaf-264	344	3	abrish	NORP
gujaf-264	344	4	s., & sadiq	ORG
gujaf-264	344	5	n.	PERSON
gujaf-264	344	6	2023	CARDINAL
gujaf-264	345	1	pakistan	GPE
gujaf-264	346	1	international journal of management research	ORG
gujaf-264	346	2	13(2	CARDINAL
gujaf-264	347	1	nel	ORG
gujaf-264	347	2	r.	NORP
gujaf-264	347	3	wesson, n., & steenkamp	ORG
gujaf-264	347	4	2021	CARDINAL
gujaf-264	348	1	south africa	GPE
gujaf-264	349	1	21(1	CARDINAL
gujaf-264	350	1	e. p.,	PERSON
gujaf-264	350	2	f.	PERSON
gujaf-264	350	3	2023	CARDINAL
gujaf-264	351	1	nigeria	GPE
gujaf-264	352	1	european journal of accounting	ORG
gujaf-264	352	2	11(2	CARDINAL
gujaf-264	352	3	62–83	CARDINAL
gujaf-264	353	1	o. e.	PERSON
gujaf-264	353	2	s. a.	PERSON
gujaf-264	354	1	2014	DATE
gujaf-264	356	1	iosr journal of humanities	ORG
gujaf-264	356	2	90–96	CARDINAL
gujaf-264	357	1	166	CARDINAL
gujaf-264	357	2	a. c.	PERSON
gujaf-264	357	3	n., &chukwunulu	ORG
gujaf-264	357	4	j. i.	PERSON
gujaf-264	357	5	2019	DATE
gujaf-264	358	1	nigeria	GPE
gujaf-264	359	1	international journal of economics	ORG
gujaf-264	359	2	4(3	CARDINAL
gujaf-264	359	3	31–45	CARDINAL
gujaf-264	359	4	g. e.	PERSON
gujaf-264	359	5	isah	PERSON
gujaf-264	359	6	s., &awotomilusi	ORG
gujaf-264	359	7	n. s.	PERSON
gujaf-264	359	8	2020	DATE
gujaf-264	360	1	nigeria	GPE
gujaf-264	361	1	journal of accounting	ORG
gujaf-264	361	2	3(2	CARDINAL
gujaf-264	361	3	214–228	CARDINAL
gujaf-264	362	1	l., & trojanowski	ORG
gujaf-264	362	2	2011	DATE
gujaf-264	364	1	journal of banking & finance	ORG
gujaf-264	364	2	1477–1490	CARDINAL
gujaf-264	365	1	setiawan	GPE
gujaf-264	365	2	d.	NORP
gujaf-264	365	3	bandi	ORG
gujaf-264	365	4	b.	PERSON
gujaf-264	365	5	kee phua	PERSON
gujaf-264	365	6	l., &trinugroho	ORG
gujaf-264	365	7	i.	PERSON
gujaf-264	365	8	2016	DATE
gujaf-264	366	1	indonesia	GPE
gujaf-264	367	1	journal of asia business studies	ORG
gujaf-264	367	2	10(3	CARDINAL
gujaf-264	367	3	230–252	CARDINAL
gujaf-264	368	1	setiyawati	GPE
gujaf-264	368	2	l.	PERSON
gujaf-264	368	3	wahyudi	NORP
gujaf-264	368	4	s. , &mawardi	ORG
gujaf-264	368	5	w.	PERSON
gujaf-264	368	6	2017	CARDINAL
gujaf-264	369	1	the period of years of 20122015	DATE
gujaf-264	370	1	jurnalbisnis strategi •, 26(desember	ORG
gujaf-264	370	2	146–162	CARDINAL
gujaf-264	370	3	shleifer	ORG
gujaf-264	370	4	a., &vishny	ORG
gujaf-264	370	5	r. w.	PERSON
gujaf-264	370	6	1986	DATE
gujaf-264	372	1	94(3	CARDINAL
gujaf-264	372	2	1	CARDINAL
gujaf-264	372	3	461–488	CARDINAL
gujaf-264	372	4	shleifer	ORG
gujaf-264	372	5	a., &vishny	ORG
gujaf-264	372	6	r. w.	PERSON
gujaf-264	372	7	1997	DATE
gujaf-264	374	1	737–783	CARDINAL
gujaf-264	375	1	singh	GPE
gujaf-264	375	2	s.	GPE
gujaf-264	375	3	n.	PERSON
gujaf-264	375	4	darwish	NORP
gujaf-264	375	5	t. k.	PERSON
gujaf-264	375	6	2018	DATE
gujaf-264	377	1	british journal of management	ORG
gujaf-264	377	2	29(1	CARDINAL
gujaf-264	377	3	171–190	CARDINAL
gujaf-264	379	1	tobin	PERSON
gujaf-264	379	2	j.	PERSON
gujaf-264	379	3	1969	DATE
gujaf-264	381	1	1(1	CARDINAL
gujaf-264	381	2	15–29	CARDINAL
gujaf-264	382	1	widiatmoko	PERSON
gujaf-264	382	2	j.	PERSON
gujaf-264	382	3	a., & irsad	ORG
gujaf-264	382	4	2021	CARDINAL
gujaf-264	384	1	zulfikar	PERSON
gujaf-264	384	2	r.	NORP
gujaf-264	384	3	astuti	GPE
gujaf-264	384	4	k. d.	PERSON
gujaf-264	384	5	meutia	GPE
gujaf-264	384	6	m., ramadan, a.	PERSON
gujaf-264	384	7	zulfikar	GPE
gujaf-264	384	8	r.	NORP
gujaf-264	384	9	k., meutia	ORG
gujaf-264	384	10	m., & ramadan, a. (2020	ORG
gujaf-264	386	1	international journal of economics	ORG
gujaf-264	387	1	2	CARDINAL