id	sid	eid	entity	type
gujaf-271	1	1	gusau journal of accounting	ORG
gujaf-271	2	1	5	CARDINAL
gujaf-271	2	2	1, april	DATE
gujaf-271	2	3	2024	CARDINAL
gujaf-271	2	4	2756-665x	CARDINAL
gujaf-271	2	5	social sciences	ORG
gujaf-271	2	6	federal university gusau	ORG
gujaf-271	2	7	zamfara state	GPE
gujaf-271	2	8	gusau journal of accounting	ORG
gujaf-271	2	9	5	CARDINAL
gujaf-271	2	10	1, april	DATE
gujaf-271	2	11	2024	CARDINAL
gujaf-271	2	12	5	CARDINAL
gujaf-271	2	13	1 april	DATE
gujaf-271	2	14	2024	CARDINAL
gujaf-271	2	15	2756-665x	CARDINAL
gujaf-271	2	16	social sciences	ORG
gujaf-271	2	17	federal university gusau	ORG
gujaf-271	2	18	zamfara state	GPE
gujaf-271	3	1	ahmadu bello university press limited	ORG
gujaf-271	3	2	zaria	PERSON
gujaf-271	3	3	kaduna state	GPE
gujaf-271	3	4	nigeria	GPE
gujaf-271	4	1	08065949711	CARDINAL
gujaf-271	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-271	5	2	5	CARDINAL
gujaf-271	5	3	1, april	DATE
gujaf-271	5	4	2024	CARDINAL
gujaf-271	6	1	shehu usman hassan department	PERSON
gujaf-271	7	1	muhammad mustapha	PERSON
gujaf-271	7	2	ahmadu bello university	ORG
gujaf-271	7	3	zaria	PERSON
gujaf-271	7	4	kaduna state	GPE
gujaf-271	8	1	umar farouk	PERSON
gujaf-271	8	2	federal university gusau	ORG
gujaf-271	8	3	zamfara state	GPE
gujaf-271	9	1	modu kumshe department of accounting	ORG
gujaf-271	9	2	university of maiduguri	ORG
gujaf-271	9	3	borno	GPE
gujaf-271	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-271	10	2	paul university	ORG
gujaf-271	11	1	prof kabir tahir hamid	PERSON
gujaf-271	11	2	bayero university	ORG
gujaf-271	11	3	kano	ORG
gujaf-271	12	1	prof	PERSON
gujaf-271	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-271	13	2	university of jos	ORG
gujaf-271	14	1	clifford ofurum department of accounting	ORG
gujaf-271	14	2	university of portharcourt	ORG
gujaf-271	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-271	16	2	ahmadu bello university	ORG
gujaf-271	16	3	zaria	PERSON
gujaf-271	17	1	prof	PERSON
gujaf-271	18	1	yusuf	PERSON
gujaf-271	19	1	b. rahman	PERSON
gujaf-271	19	2	lagos state university	ORG
gujaf-271	20	1	gusau journal of accounting	ORG
gujaf-271	20	2	5	CARDINAL
gujaf-271	20	3	1, april	DATE
gujaf-271	20	4	2024	CARDINAL
gujaf-271	21	1	suleiman a. s. aruwa	PERSON
gujaf-271	21	2	nasarawa state university	ORG
gujaf-271	21	3	keffi	GPE
gujaf-271	23	1	muhammad junaidu	PERSON
gujaf-271	23	2	kurawa department of accounting	ORG
gujaf-271	23	3	university kano	ORG
gujaf-271	25	1	muhammad habibu sabari department	PERSON
gujaf-271	25	2	ahmadu bello university	ORG
gujaf-271	25	3	zaria	PERSON
gujaf-271	25	4	prof	PERSON
gujaf-271	26	1	okpanachi joshua department of accounting	ORG
gujaf-271	26	2	nigerian defence academy	ORG
gujaf-271	26	3	kaduna	GPE
gujaf-271	27	1	hassan ibrahim department	PERSON
gujaf-271	27	2	ibb university	ORG
gujaf-271	27	3	niger state	GPE
gujaf-271	28	1	prof	PERSON
gujaf-271	29	1	mary okwo department of accounting	ORG
gujaf-271	29	2	enugu state university of science and technology	ORG
gujaf-271	31	1	aminu isah department of accounting	ORG
gujaf-271	31	2	bayero university	ORG
gujaf-271	31	3	kano	ORG
gujaf-271	32	1	prof	PERSON
gujaf-271	33	1	ahmadu bello department of accounting	ORG
gujaf-271	33	2	ahmadu bello university	ORG
gujaf-271	33	3	zaria	PERSON
gujaf-271	34	1	prof	PERSON
gujaf-271	35	1	musa yelwa abubakar department	PERSON
gujaf-271	35	2	usmanu danfodiyo university	ORG
gujaf-271	35	3	sokoto state	ORG
gujaf-271	36	1	prof	ORG
gujaf-271	37	1	salisu abubakar department of accounting	ORG
gujaf-271	37	2	ahmadu bello university	ORG
gujaf-271	37	3	zaria	PERSON
gujaf-271	37	4	kaduna state	GPE
gujaf-271	38	1	prof	PERSON
gujaf-271	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-271	39	2	dutse	GPE
gujaf-271	39	3	jigawa state	GPE
gujaf-271	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-271	41	2	bayero university	ORG
gujaf-271	42	1	gusau journal of accounting	ORG
gujaf-271	42	2	5	CARDINAL
gujaf-271	42	3	1, april	DATE
gujaf-271	42	4	2024	CARDINAL
gujaf-271	42	5	fatima	PERSON
gujaf-271	42	6	university of maiduguri	ORG
gujaf-271	42	7	borno	GPE
gujaf-271	43	1	dr.	PERSON
gujaf-271	43	2	nasiru a. ka’oje	PERSON
gujaf-271	43	3	usmanu danfodiyo university	ORG
gujaf-271	43	4	sokoto	PERSON
gujaf-271	44	1	aminu abdullahi department of accounting	ORG
gujaf-271	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-271	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-271	45	2	nigerian defence academy	ORG
gujaf-271	45	3	kaduna state	GPE
gujaf-271	46	1	dr.	PERSON
gujaf-271	46	2	saidu adamu department of accounting	ORG
gujaf-271	47	1	dr.	PERSON
gujaf-271	47	2	nasiru yunusa department	PERSON
gujaf-271	47	3	ahmadu bello university	ORG
gujaf-271	47	4	zaria	PERSON
gujaf-271	48	1	aisha	PERSON
gujaf-271	48	2	muhammad department	PERSON
gujaf-271	48	3	ahmadu bello university	ORG
gujaf-271	48	4	zaria	PERSON
gujaf-271	49	1	lawal muhammad	PERSON
gujaf-271	49	2	ahmadu bello university	ORG
gujaf-271	49	3	zaria	PERSON
gujaf-271	50	1	farouk	PERSON
gujaf-271	50	2	american university of nigeria	ORG
gujaf-271	50	3	yola	ORG
gujaf-271	51	1	bashir umar farouk	PERSON
gujaf-271	51	2	federal university gusau	ORG
gujaf-271	51	3	zamfara state	GPE
gujaf-271	52	1	dr emmanuel omokhuale department	PERSON
gujaf-271	52	2	federal university gusau	ORG
gujaf-271	53	1	state gusau journal of accounting	ORG
gujaf-271	53	2	5	CARDINAL
gujaf-271	53	3	1, april	DATE
gujaf-271	53	4	2024	CARDINAL
gujaf-271	53	5	vi advisory board	ORG
gujaf-271	54	1	kabiru isah	PERSON
gujaf-271	54	2	bayero university kano	ORG
gujaf-271	55	1	bashir	PERSON
gujaf-271	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-271	55	3	sokoto state	ORG
gujaf-271	57	1	muhammad tanko	PERSON
gujaf-271	57	2	kaduna state university	ORG
gujaf-271	57	3	kaduna	GPE
gujaf-271	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-271	58	2	sokoto state	ORG
gujaf-271	60	1	aliyu sulaiman kantudu	PERSON
gujaf-271	60	2	university kano	ORG
gujaf-271	61	1	yazid kabir ibrahim	PERSON
gujaf-271	61	2	federal university gusau	ORG
gujaf-271	61	3	zamfara state	GPE
gujaf-271	62	1	gusau journal of accounting	ORG
gujaf-271	62	2	5	CARDINAL
gujaf-271	62	3	1, april	DATE
gujaf-271	62	4	2024	CARDINAL
gujaf-271	62	5	gusau journal of accounting	ORG
gujaf-271	63	1	two	CARDINAL
gujaf-271	63	2	april and october annually	DATE
gujaf-271	64	1	the department of accounting	ORG
gujaf-271	64	2	social sciences	ORG
gujaf-271	64	3	federal university gusau	ORG
gujaf-271	64	4	zamfara state	GPE
gujaf-271	64	5	nigeria	GPE
gujaf-271	64	6	islamic finance	ORG
gujaf-271	64	7	islamic	NORP
gujaf-271	65	1	english	LANGUAGE
gujaf-271	66	1	more than 15	CARDINAL
gujaf-271	66	2	a4	ORG
gujaf-271	66	3	1.5	CARDINAL
gujaf-271	66	4	12	CARDINAL
gujaf-271	67	1	25 percent	PERCENT
gujaf-271	68	1	5000	CARDINAL
gujaf-271	68	2	more than 250	CARDINAL
gujaf-271	68	3	four	CARDINAL
gujaf-271	69	1	apa 7th	PRODUCT
gujaf-271	70	1	5	CARDINAL
gujaf-271	70	2	1, april	DATE
gujaf-271	70	3	2024	CARDINAL
gujaf-271	74	1	fcmb	PERSON
gujaf-271	74	2	7278465011	DATE
gujaf-271	74	3	gusau journal of accounting	ORG
gujaf-271	74	4	federal university gusau	ORG
gujaf-271	74	5	zamfara state	GPE
gujaf-271	76	1	+2348069393824	DATE
gujaf-271	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-271	76	3	5	CARDINAL
gujaf-271	76	4	1, april	DATE
gujaf-271	76	5	2024	DATE
gujaf-271	76	6	nigeria sirajo	GPE
gujaf-271	76	7	saad	PERSON
gujaf-271	76	8	shehu usman hassan phd	PERSON
gujaf-271	76	9	saidu adamu phd board	PERSON
gujaf-271	76	10	nigerian	NORP
gujaf-271	77	1	aliyu abubakar	PERSON
gujaf-271	77	2	yunusa nasiru phd	PERSON
gujaf-271	77	3	umar abubakar	PERSON
gujaf-271	77	4	nigeria	GPE
gujaf-271	77	5	shehu usman	ORG
gujaf-271	77	6	danson andrew	PERSON
gujaf-271	77	7	abdullahi bala ado phd	PERSON
gujaf-271	77	8	nigeria	GPE
gujaf-271	77	9	nkiru philomena	ORG
gujaf-271	77	10	esther	PERSON
gujaf-271	77	11	daniel gbadebo	PERSON
gujaf-271	77	12	nigeria	GPE
gujaf-271	77	13	bashir abdulrauf mohammed	PERSON
gujaf-271	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-271	78	1	salisu	ORG
gujaf-271	78	2	ibrahim yusuf phd	PERSON
gujaf-271	78	3	suleiman salami phd	PERSON
gujaf-271	78	4	ridwan ayagi phd	PERSON
gujaf-271	78	5	aca	ORG
gujaf-271	78	6	rashida lawal	PERSON
gujaf-271	78	7	phd	PERSON
gujaf-271	78	8	nigeria	GPE
gujaf-271	78	9	catherine omoleye	PERSON
gujaf-271	78	10	ezekiel phd csr	PERSON
gujaf-271	78	11	nigeria	GPE
gujaf-271	78	12	pls	NORP
gujaf-271	78	13	tajudeen alaburo	PERSON
gujaf-271	78	14	rofiat bolanle	GPE
gujaf-271	78	15	abdussalam	GPE
gujaf-271	78	16	abdulrahman abubakar	PERSON
gujaf-271	78	17	tajudeen	PERSON
gujaf-271	78	18	akeem olamilekan babatunde	PERSON
gujaf-271	78	19	nigeria	GPE
gujaf-271	78	20	adamu kanoma	PERSON
gujaf-271	78	21	nurudeen usman miko	PERSON
gujaf-271	78	22	augustine ayuba	ORG
gujaf-271	78	23	idris mohammed	PERSON
gujaf-271	78	24	mark g	PERSON
gujaf-271	78	25	tagwai gusau journal of accounting	ORG
gujaf-271	78	26	5	CARDINAL
gujaf-271	78	27	1, april	DATE
gujaf-271	78	28	2024	CARDINAL
gujaf-271	78	29	nigeria odogu	GPE
gujaf-271	78	30	terry keme zuode	PERSON
gujaf-271	78	31	phd	PERSON
gujaf-271	78	32	koroye	PERSON
gujaf-271	78	33	amapamo stephen board	ORG
gujaf-271	78	34	nigeria	GPE
gujaf-271	78	35	rashida lawal phd	PERSON
gujaf-271	79	1	kabir hamid tahir	PERSON
gujaf-271	79	2	nigeria	GPE
gujaf-271	79	3	adamu lawal bello	ORG
gujaf-271	80	1	j. okpanachi	PERSON
gujaf-271	81	1	t. nyor	PERSON
gujaf-271	81	2	lateef olumude mustapha	PERSON
gujaf-271	81	3	ph.d	ORG
gujaf-271	81	4	nigerian	NORP
gujaf-271	82	1	tajudeen alaburo	ORG
gujaf-271	82	2	abdulsalam	PERSON
gujaf-271	82	3	daniel gbadebo	PERSON
gujaf-271	82	4	nigeria	GPE
gujaf-271	82	5	idris mohammed	PERSON
gujaf-271	82	6	bejamin k	PERSON
gujaf-271	82	7	gugong phd	PERSON
gujaf-271	82	8	rofiat adedokun	PERSON
gujaf-271	82	9	abdulrahman	PERSON
gujaf-271	82	10	adura binti ahmad 1	PERSON
gujaf-271	82	11	nigeria sirajo bappah department of accounting faculty	ORG
gujaf-271	82	12	saad department of business administration faculty of management sciences federal university of kashere	ORG
gujaf-271	82	13	adamu phd department of accounting faculty of management sciences federal university of kashere	ORG
gujaf-271	82	14	shehu usman hassan phd	PERSON
gujaf-271	82	15	nigeria	GPE
gujaf-271	84	1	twenty-one	CARDINAL
gujaf-271	84	2	21	CARDINAL
gujaf-271	84	3	nigeria	GPE
gujaf-271	84	4	two	CARDINAL
gujaf-271	84	5	fifteen	CARDINAL
gujaf-271	84	6	15	CARDINAL
gujaf-271	84	7	nigerian	NORP
gujaf-271	84	8	31st december	DATE
gujaf-271	84	9	2022	CARDINAL
gujaf-271	84	10	annual	DATE
gujaf-271	84	11	ten	CARDINAL
gujaf-271	84	12	10) years	DATE
gujaf-271	84	13	2013-2022	DATE
gujaf-271	88	1	mailto:sirajobappah@fukashere.edu.ng gusau journal of accounting	ORG
gujaf-271	88	2	5	CARDINAL
gujaf-271	88	3	1, april	DATE
gujaf-271	88	4	2024 2	DATE
gujaf-271	88	5	council of nigeria	ORG
gujaf-271	88	6	nigeria	GPE
gujaf-271	90	1	1	CARDINAL
gujaf-271	90	2	current years	DATE
gujaf-271	93	1	2012	DATE
gujaf-271	95	1	collison	PERSON
gujaf-271	95	2	crawford	GPE
gujaf-271	95	3	2018	DATE
gujaf-271	96	1	moroney, phang &	ORG
gujaf-271	96	2	xiao 2021	PERSON
gujaf-271	99	1	healy & wahlen	ORG
gujaf-271	99	2	1999	DATE
gujaf-271	100	1	2023	CARDINAL
gujaf-271	103	1	burnaby et al. 2011	ORG
gujaf-271	104	1	enron	ORG
gujaf-271	104	2	586 million	CARDINAL
gujaf-271	104	3	4 years	DATE
gujaf-271	105	1	worldcom	ORG
gujaf-271	105	2	2002	DATE
gujaf-271	105	3	3.8billion	MONEY
gujaf-271	106	1	gusau journal of accounting	ORG
gujaf-271	106	2	5	CARDINAL
gujaf-271	106	3	1, april,	DATE
gujaf-271	106	4	2024 3	DATE
gujaf-271	107	1	nigeria	GPE
gujaf-271	107	2	abubakar	PERSON
gujaf-271	107	3	mazadu &	ORG
gujaf-271	108	1	afifa	ORG
gujaf-271	108	2	saleh &	ORG
gujaf-271	108	3	2021	CARDINAL
gujaf-271	108	4	2021	CARDINAL
gujaf-271	108	5	androjuniko & sihombing 2022	ORG
gujaf-271	108	6	debnath	PERSON
gujaf-271	108	7	chowdhury & khan 2022	ORG
gujaf-271	108	8	2022	CARDINAL
gujaf-271	108	9	kurawa & ishaku 2020:	ORG
gujaf-271	108	10	oyewobi & musa 2021	ORG
gujaf-271	108	11	shehu 2017	CARDINAL
gujaf-271	108	12	2020	DATE
gujaf-271	108	13	thomas 2022	PERSON
gujaf-271	108	14	sabari	PERSON
gujaf-271	108	15	dogarawa & ibrahim 2016	ORG
gujaf-271	108	16	yusuf 2021	PERSON
gujaf-271	108	17	zgarni & chikhaoui	ORG
gujaf-271	108	18	2022	CARDINAL
gujaf-271	111	1	nigerian	NORP
gujaf-271	111	2	2002	DATE
gujaf-271	111	3	jones et al	PERSON
gujaf-271	111	4	2005	DATE
gujaf-271	111	5	2005	DATE
gujaf-271	111	6	jones	PERSON
gujaf-271	112	1	collins et al	PERSON
gujaf-271	112	2	2017	DATE
gujaf-271	114	1	nigeria	GPE
gujaf-271	115	1	nigeria	GPE
gujaf-271	116	1	nigeria	GPE
gujaf-271	116	2	nigeria gusau journal of accounting	ORG
gujaf-271	116	3	5	CARDINAL
gujaf-271	116	4	1, april	DATE
gujaf-271	116	5	2024 4	DATE
gujaf-271	116	6	nigeria	GPE
gujaf-271	116	7	2	CARDINAL
gujaf-271	119	1	the economic year	DATE
gujaf-271	119	2	2015	DATE
gujaf-271	120	1	2009	DATE
gujaf-271	121	1	apadore	PERSON
gujaf-271	121	2	kogilavani	PERSON
gujaf-271	121	3	noor	PERSON
gujaf-271	121	4	2013	DATE
gujaf-271	122	1	cohen	PERSON
gujaf-271	122	2	2013	DATE
gujaf-271	122	3	four	CARDINAL
gujaf-271	123	1	fakhfakh &	ORG
gujaf-271	123	2	2022	CARDINAL
gujaf-271	123	3	tunisian	NORP
gujaf-271	125	1	tunisian	NORP
gujaf-271	126	1	habib	PERSON
gujaf-271	126	2	huang	PERSON
gujaf-271	126	3	2019	DATE
gujaf-271	126	4	first	ORDINAL
gujaf-271	127	1	rahmawati	ORG
gujaf-271	127	2	2018	DATE
gujaf-271	127	3	5	CARDINAL
gujaf-271	127	4	1, april,	DATE
gujaf-271	127	5	2024 5	DATE
gujaf-271	127	6	lambert et al	PERSON
gujaf-271	128	1	2017	CARDINAL
gujaf-271	128	2	first	ORDINAL
gujaf-271	129	1	luypaert et al	PERSON
gujaf-271	130	1	2016	DATE
gujaf-271	131	1	nigeria	GPE
gujaf-271	131	2	nigeria	GPE
gujaf-271	134	1	thomas	PERSON
gujaf-271	134	2	2022	CARDINAL
gujaf-271	134	3	nigeria	GPE
gujaf-271	135	1	nigeria	GPE
gujaf-271	136	1	orbunde	PERSON
gujaf-271	136	2	oyewobi	PERSON
gujaf-271	136	3	musa	PERSON
gujaf-271	136	4	2021	CARDINAL
gujaf-271	136	5	nigeria	GPE
gujaf-271	137	1	nigeria	GPE
gujaf-271	138	1	kurawa	PERSON
gujaf-271	138	2	ishaku	PERSON
gujaf-271	138	3	2020	DATE
gujaf-271	138	4	nigeria	GPE
gujaf-271	140	1	tyokoso	PERSON
gujaf-271	140	2	sabari	PERSON
gujaf-271	140	3	dogarawa	PERSON
gujaf-271	140	4	ibrahim	PERSON
gujaf-271	140	5	2016	DATE
gujaf-271	140	6	nigeria	GPE
gujaf-271	142	1	2022	CARDINAL
gujaf-271	142	2	tunisian	NORP
gujaf-271	143	1	tunisian	NORP
gujaf-271	143	2	14 years from 2006 to	DATE
gujaf-271	143	3	2019	DATE
gujaf-271	144	1	5	CARDINAL
gujaf-271	144	2	1, april	DATE
gujaf-271	144	3	2024 6	DATE
gujaf-271	145	1	yusuf	PERSON
gujaf-271	145	2	2020	DATE
gujaf-271	145	3	nigeria	GPE
gujaf-271	145	4	thirteen years from 2006-2018	DATE
gujaf-271	148	1	2002	DATE
gujaf-271	151	1	azende	PERSON
gujaf-271	151	2	2022	CARDINAL
gujaf-271	151	3	nigerian	NORP
gujaf-271	151	4	2012 to 2019	DATE
gujaf-271	152	1	13	CARDINAL
gujaf-271	152	2	the nigerian inventory exchange	ORG
gujaf-271	153	1	nigerian	NORP
gujaf-271	154	1	tyokoso	PERSON
gujaf-271	154	2	sabari	PERSON
gujaf-271	154	3	dogarawa	PERSON
gujaf-271	154	4	ibrahim	PERSON
gujaf-271	154	5	2016	DATE
gujaf-271	154	6	nigeria	GPE
gujaf-271	155	1	nigeria	GPE
gujaf-271	157	1	nigerian	NORP
gujaf-271	160	1	gusau journal of accounting	ORG
gujaf-271	160	2	5	CARDINAL
gujaf-271	160	3	1, april,	DATE
gujaf-271	160	4	2024 7	DATE
gujaf-271	162	1	mautz	ORG
gujaf-271	162	2	1961	DATE
gujaf-271	166	1	abubakar	PERSON
gujaf-271	166	2	yusuf	PERSON
gujaf-271	166	3	2020	DATE
gujaf-271	166	4	nigeria	GPE
gujaf-271	166	5	the period of 5 years	DATE
gujaf-271	166	6	2015-2019	DATE
gujaf-271	168	1	androjuniko &	ORG
gujaf-271	168	2	2022	CARDINAL
gujaf-271	168	3	asean	ORG
gujaf-271	170	1	kurawa	PERSON
gujaf-271	170	2	ishaku	PERSON
gujaf-271	170	3	2020	DATE
gujaf-271	170	4	nigeria	GPE
gujaf-271	172	1	2017	CARDINAL
gujaf-271	172	2	nigerian	NORP
gujaf-271	174	1	3	CARDINAL
gujaf-271	175	1	twenty-one	CARDINAL
gujaf-271	175	2	21	CARDINAL
gujaf-271	175	3	the nigerian stock exchange	ORG
gujaf-271	175	4	31st december 2022	DATE
gujaf-271	176	1	fifteen	CARDINAL
gujaf-271	176	2	15	CARDINAL
gujaf-271	176	3	cadbury nigeria plc	ORG
gujaf-271	176	4	champion breweries plc	ORG
gujaf-271	177	1	guinness nigeria plc	ORG
gujaf-271	177	2	honeywell	ORG
gujaf-271	177	3	four	CARDINAL
gujaf-271	177	4	international breweries plc	ORG
gujaf-271	177	5	mcnichols plc	ORG
gujaf-271	177	6	nestle nigeria plc	ORG
gujaf-271	177	7	nigerian breweries plc	ORG
gujaf-271	177	8	nigerian enamelware plc	ORG
gujaf-271	177	9	nigerian	NORP
gujaf-271	177	10	nascon allied industries	ORG
gujaf-271	177	11	pz cusson nigeria plc	ORG
gujaf-271	177	12	unilever nigeria plc	ORG
gujaf-271	177	13	nigeria plc	ORG
gujaf-271	178	1	two	CARDINAL
gujaf-271	179	1	first	ORDINAL
gujaf-271	181	1	5	CARDINAL
gujaf-271	181	2	1, april,	DATE
gujaf-271	181	3	2024 8	DATE
gujaf-271	181	4	second	ORDINAL
gujaf-271	181	5	annual	DATE
gujaf-271	182	1	annual	DATE
gujaf-271	182	2	nigeria	GPE
gujaf-271	182	3	ten	CARDINAL
gujaf-271	182	4	10) years	DATE
gujaf-271	182	5	2013-2022	DATE
gujaf-271	184	1	dacc	PERSON
gujaf-271	184	2	collins	PERSON
gujaf-271	184	3	2017	CARDINAL
gujaf-271	184	4	2017	CARDINAL
gujaf-271	184	5	arl	ORG
gujaf-271	184	6	days	DATE
gujaf-271	184	7	fiscal year end to the	DATE
gujaf-271	184	8	kaaroud et al.	PERSON
gujaf-271	184	9	2020	DATE
gujaf-271	184	10	2019	CARDINAL
gujaf-271	184	11	adt	ORG
gujaf-271	184	12	thomas	PERSON
gujaf-271	184	13	2022	CARDINAL
gujaf-271	185	1	aci	ORG
gujaf-271	185	2	sabari	PERSON
gujaf-271	185	3	dogarawa	PERSON
gujaf-271	185	4	ibrahim	PERSON
gujaf-271	185	5	2016	DATE
gujaf-271	186	1	kurawa	PERSON
gujaf-271	186	2	ishaku	PERSON
gujaf-271	186	3	2020	DATE
gujaf-271	186	4	abubakar	PERSON
gujaf-271	186	5	2020	DATE
gujaf-271	187	1	2021	CARDINAL
gujaf-271	187	2	abubakar	PERSON
gujaf-271	187	3	abdullahi alakantara	PERSON
gujaf-271	187	4	saleh	PERSON
gujaf-271	187	5	2021	CARDINAL
gujaf-271	189	1	abubakar	PERSON
gujaf-271	189	2	sulaiman	PERSON
gujaf-271	189	3	2018	DATE
gujaf-271	190	1	2023	CARDINAL
gujaf-271	190	2	5	CARDINAL
gujaf-271	190	3	1, april	DATE
gujaf-271	190	4	2024 9	DATE
gujaf-271	197	1	t-1/at-1+β4intgit t-1/at-1 + it ii	ORG
gujaf-271	197	2	ta=	ORG
gujaf-271	197	3	β1-β4=	QUANTITY
gujaf-271	197	4	t-1 =	ORG
gujaf-271	197	5	previous year	DATE
gujaf-271	197	6	ppe = property	ORG
gujaf-271	197	7	intg	DATE
gujaf-271	197	8	ncl=	CARDINAL
gujaf-271	197	9	the residual gusau journal of accounting	ORG
gujaf-271	197	10	5	CARDINAL
gujaf-271	197	11	1, april,	DATE
gujaf-271	197	12	2024 10	DATE
gujaf-271	201	1	lev=	PERSON
gujaf-271	201	2	4	CARDINAL
gujaf-271	205	1	2	CARDINAL
gujaf-271	206	1	dev min max dccr	PERSON
gujaf-271	206	2	150	CARDINAL
gujaf-271	206	3	0.00017 0.27890 arl	MONEY
gujaf-271	206	4	150 78.72310 14.9384 56.0000 146.000	MONEY
gujaf-271	206	5	150	CARDINAL
gujaf-271	206	6	0.49912	MONEY
gujaf-271	206	7	150	CARDINAL
gujaf-271	207	1	150	CARDINAL
gujaf-271	207	2	150	CARDINAL
gujaf-271	207	3	13	CARDINAL
gujaf-271	207	4	gusau journal of accounting	ORG
gujaf-271	207	5	5	CARDINAL
gujaf-271	207	6	1, april	DATE
gujaf-271	207	7	2024 11	DATE
gujaf-271	207	8	2	CARDINAL
gujaf-271	208	1	0.100	CARDINAL
gujaf-271	208	2	0.054	CARDINAL
gujaf-271	208	3	0.001	CARDINAL
gujaf-271	208	4	0.279	CARDINAL
gujaf-271	209	1	2	CARDINAL
gujaf-271	209	2	78.723	CARDINAL
gujaf-271	209	3	14.938	CARDINAL
gujaf-271	209	4	56 days	DATE
gujaf-271	209	5	146 days	DATE
gujaf-271	210	1	nigeria	GPE
gujaf-271	210	2	79 days	DATE
gujaf-271	210	3	56days	CARDINAL
gujaf-271	210	4	146days	CARDINAL
gujaf-271	211	1	2	CARDINAL
gujaf-271	211	2	0.574	CARDINAL
gujaf-271	212	1	57%	PERCENT
gujaf-271	212	2	three years	DATE
gujaf-271	213	1	zero	CARDINAL
gujaf-271	213	2	one	CARDINAL
gujaf-271	214	1	2	CARDINAL
gujaf-271	214	2	0.593	CARDINAL
gujaf-271	214	3	0.352	CARDINAL
gujaf-271	215	1	0.028	CARDINAL
gujaf-271	215	2	one	CARDINAL
gujaf-271	215	3	1	CARDINAL
gujaf-271	216	1	4.050	CARDINAL
gujaf-271	216	2	2.153	CARDINAL
gujaf-271	217	1	41%	PERCENT
gujaf-271	217	2	nigeria	GPE
gujaf-271	217	3	0.751	CARDINAL
gujaf-271	217	4	8.250	CARDINAL
gujaf-271	218	1	nigeria	GPE
gujaf-271	218	2	75%	PERCENT
gujaf-271	219	1	3	CARDINAL
gujaf-271	219	2	gusau journal of accounting	ORG
gujaf-271	219	3	5	CARDINAL
gujaf-271	219	4	1, april	DATE
gujaf-271	219	5	2024 12	DATE
gujaf-271	219	6	3	CARDINAL
gujaf-271	219	7	dac	ORG
gujaf-271	219	8	arl	PERSON
gujaf-271	219	9	aci ain	PERSON
gujaf-271	219	10	1.000	CARDINAL
gujaf-271	219	11	arl	ORG
gujaf-271	219	12	0.370 1.000	CARDINAL
gujaf-271	219	13	adt	ORG
gujaf-271	219	14	0.292	CARDINAL
gujaf-271	219	15	0.276	CARDINAL
gujaf-271	219	16	-0.379 -0.009	PERSON
gujaf-271	219	17	1.000	CARDINAL
gujaf-271	219	18	0.276	CARDINAL
gujaf-271	219	19	1.000	CARDINAL
gujaf-271	219	20	0.341 0.325 1.000	MONEY
gujaf-271	220	1	0.427	CARDINAL
gujaf-271	220	2	0.271	MONEY
gujaf-271	220	3	0.251 1.000	CARDINAL
gujaf-271	220	4	2023	CARDINAL
gujaf-271	220	5	3	CARDINAL
gujaf-271	221	1	nigeria	GPE
gujaf-271	222	1	3	CARDINAL
gujaf-271	222	2	arl	ORG
gujaf-271	223	1	adt	ORG
gujaf-271	224	1	3	CARDINAL
gujaf-271	224	2	aci	ORG
gujaf-271	225	1	ain	PERSON
gujaf-271	225	2	nigeria	GPE
gujaf-271	228	1	4	CARDINAL
gujaf-271	229	1	gusau journal of accounting	ORG
gujaf-271	229	2	5	CARDINAL
gujaf-271	229	3	1, april,	DATE
gujaf-271	229	4	2024 13	DATE
gujaf-271	230	1	29%	PERCENT
gujaf-271	230	2	about 29%	PERCENT
gujaf-271	230	3	nigeria	GPE
gujaf-271	230	4	74%	PERCENT
gujaf-271	231	1	0.002	CARDINAL
gujaf-271	234	1	two	CARDINAL
gujaf-271	236	1	2.27	CARDINAL
gujaf-271	236	2	less than 10	CARDINAL
gujaf-271	237	1	4	CARDINAL
gujaf-271	237	2	arl	ORG
gujaf-271	237	3	0.019 2.932 0.005 adt	MONEY
gujaf-271	237	4	0.003	CARDINAL
gujaf-271	237	5	0.156	CARDINAL
gujaf-271	237	6	0.218	CARDINAL
gujaf-271	237	7	0.082	CARDINAL
gujaf-271	238	1	0.286	CARDINAL
gujaf-271	238	2	5.08	CARDINAL
gujaf-271	239	1	0.002	CARDINAL
gujaf-271	239	2	2.27 hausman	QUANTITY
gujaf-271	239	3	0.0000	CARDINAL
gujaf-271	239	4	13	CARDINAL
gujaf-271	240	1	gusau journal of accounting	ORG
gujaf-271	240	2	5	CARDINAL
gujaf-271	240	3	1, april,	DATE
gujaf-271	240	4	2024 14	DATE
gujaf-271	242	1	1.19	CARDINAL
gujaf-271	242	2	0.278	CARDINAL
gujaf-271	242	3	5%	PERCENT
gujaf-271	244	1	0.0000	CARDINAL
gujaf-271	245	1	4	CARDINAL
gujaf-271	245	2	nigeria	GPE
gujaf-271	245	3	0.019	CARDINAL
gujaf-271	245	4	0.005	CARDINAL
gujaf-271	245	5	5%	PERCENT
gujaf-271	246	1	habib	PERSON
gujaf-271	246	2	huang	PERSON
gujaf-271	246	3	2019	DATE
gujaf-271	246	4	luypaert et al	PERSON
gujaf-271	247	1	2016	DATE
gujaf-271	248	1	0.003	CARDINAL
gujaf-271	249	1	nigeria	GPE
gujaf-271	250	1	nigeria	GPE
gujaf-271	251	1	4	CARDINAL
gujaf-271	251	2	nigeria	GPE
gujaf-271	251	3	0.086	CARDINAL
gujaf-271	251	4	0.030	CARDINAL
gujaf-271	254	1	2016	DATE
gujaf-271	254	2	2022	CARDINAL
gujaf-271	254	3	nigeria	GPE
gujaf-271	255	1	4	CARDINAL
gujaf-271	255	2	0.156	CARDINAL
gujaf-271	255	3	0.002	CARDINAL
gujaf-271	255	4	5%	PERCENT
gujaf-271	256	1	2017	CARDINAL
gujaf-271	257	1	gusau journal of accounting	ORG
gujaf-271	257	2	5	CARDINAL
gujaf-271	257	3	1, april	DATE
gujaf-271	257	4	2024 15	DATE
gujaf-271	257	5	nigeria	GPE
gujaf-271	257	6	0.763	CARDINAL
gujaf-271	257	7	0.218	CARDINAL
gujaf-271	258	1	nigeria	GPE
gujaf-271	258	2	0.083	CARDINAL
gujaf-271	258	3	0.0000	CARDINAL
gujaf-271	258	4	1%	PERCENT
gujaf-271	259	1	5	CARDINAL
gujaf-271	261	1	nigeria	GPE
gujaf-271	262	1	council of nigeria	ORG
gujaf-271	262	2	nigeria	GPE
gujaf-271	264	1	nigerian	NORP
gujaf-271	265	1	sec	ORG
gujaf-271	265	2	2011	DATE
gujaf-271	266	1	abubakar	PERSON
gujaf-271	266	2	a.	PERSON
gujaf-271	266	3	mazadu, s. a., & yusuf	ORG
gujaf-271	266	4	a. m.	PERSON
gujaf-271	266	5	2020	DATE
gujaf-271	267	1	nigeria	GPE
gujaf-271	268	1	gusau journal of accounting	ORG
gujaf-271	268	2	1(1	CARDINAL
gujaf-271	268	3	14	CARDINAL
gujaf-271	269	1	gusau journal of accounting	ORG
gujaf-271	269	2	5	CARDINAL
gujaf-271	269	3	1, april	DATE
gujaf-271	269	4	2024 16	DATE
gujaf-271	269	5	abubakar, a.	ORG
gujaf-271	269	6	abdullahi z	PERSON
gujaf-271	269	7	a.k.	GPE
gujaf-271	269	8	i. a.	PERSON
gujaf-271	269	9	2021	CARDINAL
gujaf-271	270	1	nigeria	GPE
gujaf-271	271	1	gusau journal of accounting	ORG
gujaf-271	271	2	2(1	CARDINAL
gujaf-271	271	3	19-19	CARDINAL
gujaf-271	271	4	afifa	ORG
gujaf-271	271	5	m. m. a.	PERSON
gujaf-271	271	6	saleh	PERSON
gujaf-271	271	7	i. h.	PERSON
gujaf-271	271	8	f. f.	PERSON
gujaf-271	271	9	2021	CARDINAL
gujaf-271	273	1	jordan	GPE
gujaf-271	275	1	afify, h. a. e.	ORG
gujaf-271	275	2	2009	DATE
gujaf-271	277	1	egypt	GPE
gujaf-271	278	1	journal of applied accounting research	ORG
gujaf-271	279	1	s. i.	PERSON
gujaf-271	279	2	2006	DATE
gujaf-271	280	1	africa	LOC
gujaf-271	281	1	sub-‐saharan africa	GPE
gujaf-271	282	1	h. j.	PERSON
gujaf-271	282	2	d. s.	PERSON
gujaf-271	282	3	& ahmed	PERSON
gujaf-271	282	4	e. r.	PERSON
gujaf-271	282	5	2021	CARDINAL
gujaf-271	283	1	oman	GPE
gujaf-271	284	1	4(2	CARDINAL
gujaf-271	284	2	115	CARDINAL
gujaf-271	285	1	androjuniko, a.	ORG
gujaf-271	285	2	2022	CARDINAL
gujaf-271	286	1	asean	ORG
gujaf-271	287	1	jurakunman	PERSON
gujaf-271	287	2	akuntansi dan manajemen	PERSON
gujaf-271	287	3	15(1	CARDINAL
gujaf-271	287	4	20-30	CARDINAL
gujaf-271	288	1	apadore	PERSON
gujaf-271	288	2	k.	PERSON
gujaf-271	288	3	noor m. m.	PERSON
gujaf-271	288	4	2013	DATE
gujaf-271	289	1	malaysia	GPE
gujaf-271	290	1	international journal business and management	ORG
gujaf-271	290	2	8(15	CARDINAL
gujaf-271	291	1	https://doi.org/10.5539/ijbm.v8n15p151 azende	PERSON
gujaf-271	291	2	a. i.	PERSON
gujaf-271	291	3	2022	CARDINAL
gujaf-271	291	4	nigerian	NORP
gujaf-271	291	5	journal of management and science	ORG
gujaf-271	291	6	12(2	DATE
gujaf-271	292	1	114	CARDINAL
gujaf-271	292	2	s., ardo, u. u.	ORG
gujaf-271	292	3	n. s.	PERSON
gujaf-271	292	4	2021	CARDINAL
gujaf-271	293	1	nigeria	GPE
gujaf-271	294	1	gusau journal of accounting	ORG
gujaf-271	294	2	2	CARDINAL
gujaf-271	294	3	3	CARDINAL
gujaf-271	294	4	collison	PERSON
gujaf-271	294	5	d.	NORP
gujaf-271	294	6	crawford	GPE
gujaf-271	294	7	2018	DATE
gujaf-271	296	1	22(3	CARDINAL
gujaf-271	296	2	629	CARDINAL
gujaf-271	297	1	burnaby	ORG
gujaf-271	297	2	p., howe	ORG
gujaf-271	297	3	m.	PERSON
gujaf-271	297	4	b. w.	PERSON
gujaf-271	297	5	2011	DATE
gujaf-271	299	1	journal of forensic & investigative accounting	ORG
gujaf-271	299	2	3(1	CARDINAL
gujaf-271	299	3	195	CARDINAL
gujaf-271	300	1	cohen	ORG
gujaf-271	300	2	s.	PERSON
gujaf-271	300	3	s.	PERSON
gujaf-271	300	4	2013	DATE
gujaf-271	302	1	37	DATE
gujaf-271	302	2	1	CARDINAL
gujaf-271	302	3	40-53	CARDINAL
gujaf-271	304	1	gusau journal of accounting	ORG
gujaf-271	304	2	5	CARDINAL
gujaf-271	304	3	1, april	DATE
gujaf-271	304	4	2024 17	DATE
gujaf-271	304	5	d. w.	PERSON
gujaf-271	304	6	r. s.	PERSON
gujaf-271	304	7	a. m.	PERSON
gujaf-271	304	8	2017	CARDINAL
gujaf-271	305	1	quarterly	DATE
gujaf-271	306	1	69-100	CARDINAL
gujaf-271	307	1	deangelo	PERSON
gujaf-271	307	2	l. e. (	PERSON
gujaf-271	307	3	1981	DATE
gujaf-271	309	1	3(3	CARDINAL
gujaf-271	309	2	183	CARDINAL
gujaf-271	310	1	debnath	PERSON
gujaf-271	310	2	n. c.	PERSON
gujaf-271	310	3	chowdhury	GPE
gujaf-271	310	4	s. p.	PERSON
gujaf-271	310	5	khan	GPE
gujaf-271	310	6	s.	PERSON
gujaf-271	310	7	2022	CARDINAL
gujaf-271	311	1	bangladesh	GPE
gujaf-271	312	1	19(2	DATE
gujaf-271	312	2	218	CARDINAL
gujaf-271	313	1	fakhfakh, i.	ORG
gujaf-271	313	2	a.	PERSON
gujaf-271	313	3	2022	CARDINAL
gujaf-271	314	1	tunisian	NORP
gujaf-271	315	1	21(1	CARDINAL
gujaf-271	315	2	113	CARDINAL
gujaf-271	316	1	habib, a.	PERSON
gujaf-271	316	2	huang	PERSON
gujaf-271	316	3	h. j.	PERSON
gujaf-271	316	4	2019	DATE
gujaf-271	316	5	china	GPE
gujaf-271	317	1	15	CARDINAL
gujaf-271	317	2	4	CARDINAL
gujaf-271	318	1	m., & wahlen	ORG
gujaf-271	318	2	j. m.	PERSON
gujaf-271	318	3	1999	DATE
gujaf-271	320	1	365–383	CARDINAL
gujaf-271	321	1	g. e.	PERSON
gujaf-271	321	2	2012	DATE
gujaf-271	323	1	13(2	CARDINAL
gujaf-271	323	2	101	CARDINAL
gujaf-271	324	1	jensen	PERSON
gujaf-271	324	2	m. c.	PERSON
gujaf-271	324	3	w. h.	PERSON
gujaf-271	324	4	1976	DATE
gujaf-271	326	1	journal of financial economics	ORG
gujaf-271	326	2	3(4	CARDINAL
gujaf-271	326	3	305–360	CARDINAL
gujaf-271	327	1	doi:10.1016/0304-405x(76)90026	ORG
gujaf-271	327	2	m.a.	PERSON
gujaf-271	327	3	n.m.	GPE
gujaf-271	327	4	ahmad	PERSON
gujaf-271	327	5	2020	DATE
gujaf-271	327	6	islamic	NORP
gujaf-271	327	7	malaysia	GPE
gujaf-271	327	8	islamic	NORP
gujaf-271	327	9	11	CARDINAL
gujaf-271	327	10	pp.70-89	DATE
gujaf-271	328	1	kurawa	PERSON
gujaf-271	328	2	j. m.	PERSON
gujaf-271	328	3	ishaku	GPE
gujaf-271	328	4	2020	DATE
gujaf-271	329	1	nigeria	GPE
gujaf-271	330	1	8(7	CARDINAL
gujaf-271	331	1	lambert	ORG
gujaf-271	331	2	t. a. et al	PERSON
gujaf-271	331	3	2017	CARDINAL
gujaf-271	331	4	58	DATE
gujaf-271	332	1	m.	PERSON
gujaf-271	332	2	van uytbergen	ORG
gujaf-271	332	3	s.	PERSON
gujaf-271	332	4	2016	CARDINAL
gujaf-271	332	5	international small business journal	ORG
gujaf-271	332	6	34	CARDINAL
gujaf-271	332	7	4	CARDINAL
gujaf-271	333	1	506–531	CARDINAL
gujaf-271	333	2	r.	NORP
gujaf-271	333	3	phang	GPE
gujaf-271	333	4	s. y.	PERSON
gujaf-271	333	5	xiao	PERSON
gujaf-271	333	6	x.	PERSON
gujaf-271	333	7	2021	CARDINAL
gujaf-271	335	1	european	NORP
gujaf-271	335	2	30(1	CARDINAL
gujaf-271	335	3	63	CARDINAL
gujaf-271	336	1	gusau journal of accounting	ORG
gujaf-271	336	2	5	CARDINAL
gujaf-271	336	3	1, april,	DATE
gujaf-271	336	4	2024 18	DATE
gujaf-271	336	5	b.	PERSON
gujaf-271	336	6	i.	PERSON
gujaf-271	336	7	2021	CARDINAL
gujaf-271	337	1	nigeria	GPE
gujaf-271	338	1	otuya	ORG
gujaf-271	338	2	s.	PERSON
gujaf-271	338	3	2019	DATE
gujaf-271	339	1	nigerian	NORP
gujaf-271	340	1	international journal of accounting	ORG
gujaf-271	340	2	8(1	CARDINAL
gujaf-271	340	3	111	CARDINAL
gujaf-271	341	1	m., lin	PERSON
gujaf-271	341	2	s.	PERSON
gujaf-271	341	3	d. e.	PERSON
gujaf-271	341	4	2015	DATE
gujaf-271	343	1	journal of practice &	ORG
gujaf-271	343	2	34(1	CARDINAL
gujaf-271	343	3	25	CARDINAL
gujaf-271	344	1	rahmawati	ORG
gujaf-271	344	2	e. (2018	ORG
gujaf-271	344	3	academy of accounting	ORG
gujaf-271	344	4	22	CARDINAL
gujaf-271	344	5	4	CARDINAL
gujaf-271	345	1	1–15	ORDINAL
gujaf-271	346	1	roychowdhury	ORG
gujaf-271	346	2	s.	PERSON
gujaf-271	346	3	2006	DATE
gujaf-271	348	1	42(3	CARDINAL
gujaf-271	348	2	335	CARDINAL
gujaf-271	349	1	tajudeen	ORG
gujaf-271	349	2	t. d.	NORP
gujaf-271	349	3	2020	DATE
gujaf-271	350	1	nigeria	GPE
gujaf-271	350	2	kwara state university (nigeria	ORG
gujaf-271	351	1	tyokoso	PERSON
gujaf-271	351	2	g. m.	PERSON
gujaf-271	351	3	sabari	PERSON
gujaf-271	351	4	m. h.	PERSON
gujaf-271	351	5	dogarawa, a. b., & ibrahim	ORG
gujaf-271	351	6	h.	PERSON
gujaf-271	351	7	2016	CARDINAL
gujaf-271	352	1	nigeria	GPE
gujaf-271	353	1	nigerian journal of accounting research	ORG
gujaf-271	353	2	ahmadu bello university	ORG
gujaf-271	353	3	zaria	PERSON
gujaf-271	353	4	65	CARDINAL
gujaf-271	354	1	2023	CARDINAL
gujaf-271	356	1	quarterly	DATE
gujaf-271	356	2	73(3	CARDINAL
gujaf-271	356	3	959–985	CARDINAL
gujaf-271	357	1	yusuf	PERSON
gujaf-271	357	2	a. m.	PERSON
gujaf-271	357	3	2020	DATE
gujaf-271	358	1	nigeria	GPE
gujaf-271	359	1	fudma journal of management sciences	ORG
gujaf-271	359	2	3(1	CARDINAL
gujaf-271	359	3	1-13	DATE
gujaf-271	360	1	zgarni, a., & chikhaoui	ORG
gujaf-271	360	2	m.	PERSON
gujaf-271	360	3	2022	CARDINAL
gujaf-271	361	1	tunisian	NORP
gujaf-271	362	1	indian journal of finance	ORG
gujaf-271	362	2	9(1	CARDINAL
gujaf-271	362	3	71	CARDINAL