id	sid	eid	entity	type
gujaf-276	1	1	gusau journal of accounting	ORG
gujaf-276	2	1	5	CARDINAL
gujaf-276	2	2	1, april	DATE
gujaf-276	2	3	2024	CARDINAL
gujaf-276	2	4	2756-665x	CARDINAL
gujaf-276	2	5	social sciences	ORG
gujaf-276	2	6	federal university gusau	ORG
gujaf-276	2	7	zamfara state	GPE
gujaf-276	2	8	gusau journal of accounting	ORG
gujaf-276	2	9	5	CARDINAL
gujaf-276	2	10	1, april	DATE
gujaf-276	2	11	2024	CARDINAL
gujaf-276	2	12	5	CARDINAL
gujaf-276	2	13	1 april	DATE
gujaf-276	2	14	2024	CARDINAL
gujaf-276	2	15	2756-665x	CARDINAL
gujaf-276	2	16	social sciences	ORG
gujaf-276	2	17	federal university gusau	ORG
gujaf-276	2	18	zamfara state	GPE
gujaf-276	3	1	ahmadu bello university press limited	ORG
gujaf-276	3	2	zaria	PERSON
gujaf-276	3	3	kaduna state	GPE
gujaf-276	3	4	nigeria	GPE
gujaf-276	4	1	08065949711	CARDINAL
gujaf-276	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-276	5	2	5	CARDINAL
gujaf-276	5	3	1, april	DATE
gujaf-276	5	4	2024	CARDINAL
gujaf-276	6	1	shehu usman hassan department	PERSON
gujaf-276	7	1	muhammad mustapha	PERSON
gujaf-276	7	2	ahmadu bello university	ORG
gujaf-276	7	3	zaria	PERSON
gujaf-276	7	4	kaduna state	GPE
gujaf-276	8	1	umar farouk	PERSON
gujaf-276	8	2	federal university gusau	ORG
gujaf-276	8	3	zamfara state	GPE
gujaf-276	9	1	modu kumshe department of accounting	ORG
gujaf-276	9	2	university of maiduguri	ORG
gujaf-276	9	3	borno	GPE
gujaf-276	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-276	10	2	paul university	ORG
gujaf-276	11	1	prof kabir tahir hamid	PERSON
gujaf-276	11	2	bayero university	ORG
gujaf-276	11	3	kano	ORG
gujaf-276	12	1	prof	PERSON
gujaf-276	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-276	13	2	university of jos	ORG
gujaf-276	14	1	clifford ofurum department of accounting	ORG
gujaf-276	14	2	university of portharcourt	ORG
gujaf-276	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-276	16	2	ahmadu bello university	ORG
gujaf-276	16	3	zaria	PERSON
gujaf-276	17	1	prof	PERSON
gujaf-276	18	1	yusuf	PERSON
gujaf-276	19	1	b. rahman	PERSON
gujaf-276	19	2	lagos state university	ORG
gujaf-276	20	1	gusau journal of accounting	ORG
gujaf-276	20	2	5	CARDINAL
gujaf-276	20	3	1, april	DATE
gujaf-276	20	4	2024	CARDINAL
gujaf-276	21	1	suleiman a. s. aruwa	PERSON
gujaf-276	21	2	nasarawa state university	ORG
gujaf-276	21	3	keffi	GPE
gujaf-276	23	1	muhammad junaidu	PERSON
gujaf-276	23	2	kurawa department of accounting	ORG
gujaf-276	23	3	university kano	ORG
gujaf-276	25	1	muhammad habibu sabari department	PERSON
gujaf-276	25	2	ahmadu bello university	ORG
gujaf-276	25	3	zaria	PERSON
gujaf-276	25	4	prof	PERSON
gujaf-276	26	1	okpanachi joshua department of accounting	ORG
gujaf-276	26	2	nigerian defence academy	ORG
gujaf-276	26	3	kaduna	GPE
gujaf-276	27	1	hassan ibrahim department	PERSON
gujaf-276	27	2	ibb university	ORG
gujaf-276	27	3	niger state	GPE
gujaf-276	28	1	prof	PERSON
gujaf-276	29	1	mary okwo department of accounting	ORG
gujaf-276	29	2	enugu state university of science and technology	ORG
gujaf-276	31	1	aminu isah department of accounting	ORG
gujaf-276	31	2	bayero university	ORG
gujaf-276	31	3	kano	ORG
gujaf-276	32	1	prof	PERSON
gujaf-276	33	1	ahmadu bello department of accounting	ORG
gujaf-276	33	2	ahmadu bello university	ORG
gujaf-276	33	3	zaria	PERSON
gujaf-276	34	1	prof	PERSON
gujaf-276	35	1	musa yelwa abubakar department	PERSON
gujaf-276	35	2	usmanu danfodiyo university	ORG
gujaf-276	35	3	sokoto state	ORG
gujaf-276	36	1	prof	ORG
gujaf-276	37	1	salisu abubakar department of accounting	ORG
gujaf-276	37	2	ahmadu bello university	ORG
gujaf-276	37	3	zaria	PERSON
gujaf-276	37	4	kaduna state	GPE
gujaf-276	38	1	prof	PERSON
gujaf-276	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-276	39	2	dutse	GPE
gujaf-276	39	3	jigawa state	GPE
gujaf-276	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-276	41	2	bayero university	ORG
gujaf-276	42	1	gusau journal of accounting	ORG
gujaf-276	42	2	5	CARDINAL
gujaf-276	42	3	1, april	DATE
gujaf-276	42	4	2024	CARDINAL
gujaf-276	42	5	fatima	PERSON
gujaf-276	42	6	university of maiduguri	ORG
gujaf-276	42	7	borno	GPE
gujaf-276	43	1	dr.	PERSON
gujaf-276	43	2	nasiru a. ka’oje	PERSON
gujaf-276	43	3	usmanu danfodiyo university	ORG
gujaf-276	43	4	sokoto	PERSON
gujaf-276	44	1	aminu abdullahi department of accounting	ORG
gujaf-276	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-276	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-276	45	2	nigerian defence academy	ORG
gujaf-276	45	3	kaduna state	GPE
gujaf-276	46	1	dr.	PERSON
gujaf-276	46	2	saidu adamu department of accounting	ORG
gujaf-276	47	1	dr.	PERSON
gujaf-276	47	2	nasiru yunusa department	PERSON
gujaf-276	47	3	ahmadu bello university	ORG
gujaf-276	47	4	zaria	PERSON
gujaf-276	48	1	aisha	PERSON
gujaf-276	48	2	muhammad department	PERSON
gujaf-276	48	3	ahmadu bello university	ORG
gujaf-276	48	4	zaria	PERSON
gujaf-276	49	1	lawal muhammad	PERSON
gujaf-276	49	2	ahmadu bello university	ORG
gujaf-276	49	3	zaria	PERSON
gujaf-276	50	1	farouk	PERSON
gujaf-276	50	2	american university of nigeria	ORG
gujaf-276	50	3	yola	ORG
gujaf-276	51	1	bashir umar farouk	PERSON
gujaf-276	51	2	federal university gusau	ORG
gujaf-276	51	3	zamfara state	GPE
gujaf-276	52	1	dr emmanuel omokhuale department	PERSON
gujaf-276	52	2	federal university gusau	ORG
gujaf-276	53	1	state gusau journal of accounting	ORG
gujaf-276	53	2	5	CARDINAL
gujaf-276	53	3	1, april	DATE
gujaf-276	53	4	2024	CARDINAL
gujaf-276	53	5	vi advisory board	ORG
gujaf-276	54	1	kabiru isah	PERSON
gujaf-276	54	2	bayero university kano	ORG
gujaf-276	55	1	bashir	PERSON
gujaf-276	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-276	55	3	sokoto state	ORG
gujaf-276	57	1	muhammad tanko	PERSON
gujaf-276	57	2	kaduna state university	ORG
gujaf-276	57	3	kaduna	GPE
gujaf-276	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-276	58	2	sokoto state	ORG
gujaf-276	60	1	aliyu sulaiman kantudu	PERSON
gujaf-276	60	2	university kano	ORG
gujaf-276	61	1	yazid kabir ibrahim	PERSON
gujaf-276	61	2	federal university gusau	ORG
gujaf-276	61	3	zamfara state	GPE
gujaf-276	62	1	gusau journal of accounting	ORG
gujaf-276	62	2	5	CARDINAL
gujaf-276	62	3	1, april	DATE
gujaf-276	62	4	2024	CARDINAL
gujaf-276	62	5	gusau journal of accounting	ORG
gujaf-276	63	1	two	CARDINAL
gujaf-276	63	2	april and october annually	DATE
gujaf-276	64	1	the department of accounting	ORG
gujaf-276	64	2	social sciences	ORG
gujaf-276	64	3	federal university gusau	ORG
gujaf-276	64	4	zamfara state	GPE
gujaf-276	64	5	nigeria	GPE
gujaf-276	64	6	islamic finance	ORG
gujaf-276	64	7	islamic	NORP
gujaf-276	65	1	english	LANGUAGE
gujaf-276	66	1	more than 15	CARDINAL
gujaf-276	66	2	a4	ORG
gujaf-276	66	3	1.5	CARDINAL
gujaf-276	66	4	12	CARDINAL
gujaf-276	67	1	25 percent	PERCENT
gujaf-276	68	1	5000	CARDINAL
gujaf-276	68	2	more than 250	CARDINAL
gujaf-276	68	3	four	CARDINAL
gujaf-276	69	1	apa 7th	PRODUCT
gujaf-276	70	1	5	CARDINAL
gujaf-276	70	2	1, april	DATE
gujaf-276	70	3	2024	CARDINAL
gujaf-276	74	1	fcmb	PERSON
gujaf-276	74	2	7278465011	DATE
gujaf-276	74	3	gusau journal of accounting	ORG
gujaf-276	74	4	federal university gusau	ORG
gujaf-276	74	5	zamfara state	GPE
gujaf-276	76	1	+2348069393824	DATE
gujaf-276	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-276	76	3	5	CARDINAL
gujaf-276	76	4	1, april	DATE
gujaf-276	76	5	2024	DATE
gujaf-276	76	6	nigeria sirajo	GPE
gujaf-276	76	7	saad	PERSON
gujaf-276	76	8	shehu usman hassan phd	PERSON
gujaf-276	76	9	saidu adamu phd board	PERSON
gujaf-276	76	10	nigerian	NORP
gujaf-276	77	1	aliyu abubakar	PERSON
gujaf-276	77	2	yunusa nasiru phd	PERSON
gujaf-276	77	3	umar abubakar	PERSON
gujaf-276	77	4	nigeria	GPE
gujaf-276	77	5	shehu usman	ORG
gujaf-276	77	6	danson andrew	PERSON
gujaf-276	77	7	abdullahi bala ado phd	PERSON
gujaf-276	77	8	nigeria	GPE
gujaf-276	77	9	nkiru philomena	ORG
gujaf-276	77	10	esther	PERSON
gujaf-276	77	11	daniel gbadebo	PERSON
gujaf-276	77	12	nigeria	GPE
gujaf-276	77	13	bashir abdulrauf mohammed	PERSON
gujaf-276	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-276	78	1	salisu	ORG
gujaf-276	78	2	ibrahim yusuf phd	PERSON
gujaf-276	78	3	suleiman salami phd	PERSON
gujaf-276	78	4	ridwan ayagi phd	PERSON
gujaf-276	78	5	aca	ORG
gujaf-276	78	6	rashida lawal	PERSON
gujaf-276	78	7	phd	PERSON
gujaf-276	78	8	nigeria	GPE
gujaf-276	78	9	catherine omoleye	PERSON
gujaf-276	78	10	ezekiel phd csr	PERSON
gujaf-276	78	11	nigeria	GPE
gujaf-276	78	12	pls	NORP
gujaf-276	78	13	tajudeen alaburo	PERSON
gujaf-276	78	14	rofiat bolanle	GPE
gujaf-276	78	15	abdussalam	GPE
gujaf-276	78	16	abdulrahman abubakar	PERSON
gujaf-276	78	17	tajudeen	PERSON
gujaf-276	78	18	akeem olamilekan babatunde	PERSON
gujaf-276	78	19	nigeria	GPE
gujaf-276	78	20	adamu kanoma	PERSON
gujaf-276	78	21	nurudeen usman miko	PERSON
gujaf-276	78	22	augustine ayuba	ORG
gujaf-276	78	23	idris mohammed	PERSON
gujaf-276	78	24	mark g	PERSON
gujaf-276	78	25	tagwai gusau journal of accounting	ORG
gujaf-276	78	26	5	CARDINAL
gujaf-276	78	27	1, april	DATE
gujaf-276	78	28	2024	CARDINAL
gujaf-276	78	29	nigeria odogu	GPE
gujaf-276	78	30	terry keme zuode	PERSON
gujaf-276	78	31	phd	PERSON
gujaf-276	78	32	koroye	PERSON
gujaf-276	78	33	amapamo stephen board	ORG
gujaf-276	78	34	nigeria	GPE
gujaf-276	78	35	rashida lawal phd	PERSON
gujaf-276	79	1	kabir hamid tahir	PERSON
gujaf-276	79	2	nigeria	GPE
gujaf-276	79	3	adamu lawal bello	ORG
gujaf-276	80	1	j. okpanachi	PERSON
gujaf-276	81	1	t. nyor	PERSON
gujaf-276	81	2	lateef olumude mustapha	PERSON
gujaf-276	81	3	ph.d	ORG
gujaf-276	81	4	nigerian	NORP
gujaf-276	82	1	tajudeen alaburo	ORG
gujaf-276	82	2	abdulsalam	PERSON
gujaf-276	82	3	daniel gbadebo	PERSON
gujaf-276	82	4	nigeria	GPE
gujaf-276	82	5	idris mohammed	PERSON
gujaf-276	82	6	bejamin k	PERSON
gujaf-276	82	7	gugong phd	PERSON
gujaf-276	82	8	rofiat adedokun	PERSON
gujaf-276	82	9	abdulrahman	PERSON
gujaf-276	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-276	82	11	5	CARDINAL
gujaf-276	82	12	1, april	DATE
gujaf-276	82	13	2024 47	DATE
gujaf-276	82	14	nigeria	GPE
gujaf-276	82	15	aliyu shehu usman department of accounting taraba	ORG
gujaf-276	82	16	jalingo	GPE
gujaf-276	82	17	danson andrew gyar department	PERSON
gujaf-276	82	18	jalingo	GPE
gujaf-276	82	19	abdullahi bala ado	PERSON
gujaf-276	82	20	nigeria	GPE
gujaf-276	82	21	2013	DATE
gujaf-276	82	22	2022	CARDINAL
gujaf-276	85	1	nigerian	NORP
gujaf-276	86	1	nigerian	NORP
gujaf-276	91	1	1	CARDINAL
gujaf-276	92	1	nigeria	GPE
gujaf-276	93	1	nigerian	NORP
gujaf-276	94	1	the gusau journal of accounting	ORG
gujaf-276	94	2	5	CARDINAL
gujaf-276	94	3	1, april	DATE
gujaf-276	94	4	2024 48	DATE
gujaf-276	99	1	adeyemi & fagbemi	ORG
gujaf-276	99	2	2010	DATE
gujaf-276	100	1	2019	DATE
gujaf-276	107	1	four	CARDINAL
gujaf-276	107	2	grant thornton	PERSON
gujaf-276	107	3	kpmg	ORG
gujaf-276	107	4	waterhouse	ORG
gujaf-276	107	5	deloitte	ORG
gujaf-276	107	6	bhs	ORG
gujaf-276	107	7	pwc	ORG
gujaf-276	107	8	ted baker	PERSON
gujaf-276	107	9	kpmg	ORG
gujaf-276	108	1	nigeria	GPE
gujaf-276	108	2	cadbury nigeria	ORG
gujaf-276	108	3	akintola williams deloitte	PERSON
gujaf-276	109	1	embele	PERSON
gujaf-276	109	2	2019	DATE
gujaf-276	109	3	nigerian	NORP
gujaf-276	110	1	nigeria	GPE
gujaf-276	111	1	5	CARDINAL
gujaf-276	111	2	1, april	DATE
gujaf-276	111	3	2024 49	DATE
gujaf-276	112	1	nigeria	GPE
gujaf-276	113	1	nigerian	NORP
gujaf-276	114	1	nigeria	GPE
gujaf-276	115	1	section 2	LAW
gujaf-276	116	1	section 3	LAW
gujaf-276	116	2	section 4.	DATE
gujaf-276	117	1	section 5	LAW
gujaf-276	118	1	2	CARDINAL
gujaf-276	119	1	2019	DATE
gujaf-276	120	1	salehi	ORG
gujaf-276	120	2	2010	DATE
gujaf-276	120	3	two	CARDINAL
gujaf-276	125	1	2008	DATE
gujaf-276	128	1	two	CARDINAL
gujaf-276	128	2	defond& zhang	ORG
gujaf-276	128	3	2014	DATE
gujaf-276	131	1	defond& zhang	ORG
gujaf-276	131	2	2014	DATE
gujaf-276	133	1	5	CARDINAL
gujaf-276	133	2	1, april,	DATE
gujaf-276	133	3	2024 50	DATE
gujaf-276	134	1	francis	PERSON
gujaf-276	134	2	2014	DATE
gujaf-276	137	1	frankel et al	PERSON
gujaf-276	138	1	2002	DATE
gujaf-276	138	2	zhang et al	PERSON
gujaf-276	138	3	2007	DATE
gujaf-276	138	4	stanley et al	PERSON
gujaf-276	139	1	2007	DATE
gujaf-276	140	1	2012	DATE
gujaf-276	142	1	aifuwa&embele	ORG
gujaf-276	142	2	2019	DATE
gujaf-276	142	3	isa & muhammad	ORG
gujaf-276	142	4	2015	DATE
gujaf-276	143	1	one	CARDINAL
gujaf-276	143	2	aifuwa&embele	PERSON
gujaf-276	143	3	2019	DATE
gujaf-276	144	1	saidu &aifuwa	ORG
gujaf-276	144	2	2020	DATE
gujaf-276	147	1	three	CARDINAL
gujaf-276	151	1	chouaibi	PERSON
gujaf-276	151	2	2020	DATE
gujaf-276	152	1	164	CARDINAL
gujaf-276	152	2	european	NORP
gujaf-276	152	3	europe	LOC
gujaf-276	155	1	one	CARDINAL
gujaf-276	155	2	european	NORP
gujaf-276	155	3	5	CARDINAL
gujaf-276	155	4	1, april	DATE
gujaf-276	155	5	2024 51	DATE
gujaf-276	158	1	first	ORDINAL
gujaf-276	158	2	european	NORP
gujaf-276	159	1	european	NORP
gujaf-276	160	1	natasya	PERSON
gujaf-276	160	2	yustrida	PERSON
gujaf-276	160	3	2020	DATE
gujaf-276	161	1	the indonesia stock exchange	ORG
gujaf-276	161	2	2017–2018	CARDINAL
gujaf-276	164	1	the indonesia stock exchange	ORG
gujaf-276	167	1	sanyaolu	ORG
gujaf-276	167	2	al	ORG
gujaf-276	167	3	2020	DATE
gujaf-276	167	4	nigerian	NORP
gujaf-276	172	1	ten years	DATE
gujaf-276	174	1	2020	DATE
gujaf-276	175	1	the years 2008 to 2015	DATE
gujaf-276	175	2	71	CARDINAL
gujaf-276	176	1	1	CARDINAL
gujaf-276	176	2	1	CARDINAL
gujaf-276	176	3	one	CARDINAL
gujaf-276	176	4	four	CARDINAL
gujaf-276	176	5	0	CARDINAL
gujaf-276	177	1	5	CARDINAL
gujaf-276	177	2	1, april	DATE
gujaf-276	177	3	2024 52	DATE
gujaf-276	182	1	four	CARDINAL
gujaf-276	183	1	2020	DATE
gujaf-276	183	2	nigerian	NORP
gujaf-276	183	3	2011	DATE
gujaf-276	183	4	2017	CARDINAL
gujaf-276	183	5	27	CARDINAL
gujaf-276	186	1	2011	DATE
gujaf-276	186	2	2017	CARDINAL
gujaf-276	186	3	27	CARDINAL
gujaf-276	186	4	2020	DATE
gujaf-276	186	5	nigerian	NORP
gujaf-276	189	1	multiple years	DATE
gujaf-276	192	1	sanyaolu	ORG
gujaf-276	193	1	2021	CARDINAL
gujaf-276	193	2	nigerian	NORP
gujaf-276	193	3	dmbs	ORG
gujaf-276	194	1	ten	CARDINAL
gujaf-276	194	2	2012 to 2018	DATE
gujaf-276	195	1	nigerian	NORP
gujaf-276	197	1	gusau journal of accounting	ORG
gujaf-276	197	2	5	CARDINAL
gujaf-276	197	3	1, april,	DATE
gujaf-276	197	4	2024 53	DATE
gujaf-276	197	5	nigerian	NORP
gujaf-276	200	1	musa et al	PERSON
gujaf-276	201	1	2021	CARDINAL
gujaf-276	201	2	dmbs	ORG
gujaf-276	202	1	spss	ORG
gujaf-276	202	2	23.0	CARDINAL
gujaf-276	203	1	dmb	PERSON
gujaf-276	204	1	bbc	ORG
gujaf-276	205	1	nigeria	GPE
gujaf-276	209	1	nigeria	GPE
gujaf-276	209	2	nwekemezie	ORG
gujaf-276	209	3	odum	PERSON
gujaf-276	209	4	2021	DATE
gujaf-276	210	1	nigeria	GPE
gujaf-276	211	1	thirteen	CARDINAL
gujaf-276	212	1	annual	DATE
gujaf-276	212	2	the years 2014 through	DATE
gujaf-276	212	3	2019	DATE
gujaf-276	218	1	gusau journal of accounting	ORG
gujaf-276	218	2	5	CARDINAL
gujaf-276	218	3	1, april,	DATE
gujaf-276	218	4	2024 54	DATE
gujaf-276	218	5	nigerian	NORP
gujaf-276	218	6	alade et al.	PERSON
gujaf-276	219	1	2022	CARDINAL
gujaf-276	220	1	generalized least squares	ORG
gujaf-276	220	2	annual	DATE
gujaf-276	221	1	0.01	CARDINAL
gujaf-276	222	1	nigeria	GPE
gujaf-276	223	1	nigeria	GPE
gujaf-276	223	2	nigerian	NORP
gujaf-276	225	1	okeke et al.	PERSON
gujaf-276	225	2	2022	CARDINAL
gujaf-276	225	3	nigerian	NORP
gujaf-276	225	4	ten-year	DATE
gujaf-276	225	5	2011	DATE
gujaf-276	225	6	2020	DATE
gujaf-276	227	1	secondary	ORDINAL
gujaf-276	227	2	annual	DATE
gujaf-276	227	3	the nigeria exchange	ORG
gujaf-276	228	1	40	CARDINAL
gujaf-276	230	1	second	ORDINAL
gujaf-276	231	1	sutton	GPE
gujaf-276	231	2	2009	DATE
gujaf-276	232	1	daifei	PERSON
gujaf-276	232	2	2014	DATE
gujaf-276	234	1	jensen	PERSON
gujaf-276	234	2	1976	DATE
gujaf-276	234	3	one	CARDINAL
gujaf-276	236	1	gusau journal of accounting	ORG
gujaf-276	236	2	5	CARDINAL
gujaf-276	236	3	1, april	DATE
gujaf-276	236	4	2024 55 3	DATE
gujaf-276	237	1	annual	DATE
gujaf-276	237	2	nigeria	GPE
gujaf-276	238	1	nigeria	GPE
gujaf-276	250	1	bin = board	PERSON
gujaf-276	250	2	bfe = board financial expertise	ORG
gujaf-276	250	3	5	CARDINAL
gujaf-276	250	4	1, april	DATE
gujaf-276	250	5	2024 56	DATE
gujaf-276	251	1	2020	DATE
gujaf-276	252	1	mustapha	PERSON
gujaf-276	252	2	2019	DATE
gujaf-276	252	3	bin	PERSON
gujaf-276	252	4	madrigal et al	PERSON
gujaf-276	252	5	2015	DATE
gujaf-276	252	6	2018	DATE
gujaf-276	252	7	akintayo	PERSON
gujaf-276	252	8	salman	PERSON
gujaf-276	252	9	2018	DATE
gujaf-276	252	10	moses et al	PERSON
gujaf-276	252	11	2016	CARDINAL
gujaf-276	252	12	2018	DATE
gujaf-276	252	13	akintayo	PERSON
gujaf-276	252	14	salman	PERSON
gujaf-276	252	15	2018	DATE
gujaf-276	252	16	2023	CARDINAL
gujaf-276	257	1	10.0	CARDINAL
gujaf-276	260	1	gusau journal of accounting	ORG
gujaf-276	260	2	5	CARDINAL
gujaf-276	260	3	1, april,	DATE
gujaf-276	260	4	2024 57	DATE
gujaf-276	263	1	hausman	PERSON
gujaf-276	267	1	4	CARDINAL
gujaf-276	270	1	2	CARDINAL
gujaf-276	270	2	three	CARDINAL
gujaf-276	271	1	10	CARDINAL
gujaf-276	271	2	nigeria	GPE
gujaf-276	272	1	10	CARDINAL
gujaf-276	272	2	2013	DATE
gujaf-276	272	3	2022	CARDINAL
gujaf-276	272	4	100	CARDINAL
gujaf-276	272	5	2	CARDINAL
gujaf-276	273	1	0.135	CARDINAL
gujaf-276	273	2	3.499	MONEY
gujaf-276	273	3	210	PRODUCT
gujaf-276	273	4	0.574	CARDINAL
gujaf-276	273	5	0.875	MONEY
gujaf-276	273	6	0.179	MONEY
gujaf-276	273	7	2.002	CARDINAL
gujaf-276	273	8	210	PRODUCT
gujaf-276	273	9	0.134	CARDINAL
gujaf-276	273	10	0.159	CARDINAL
gujaf-276	273	11	1.266	MONEY
gujaf-276	273	12	210	PRODUCT
gujaf-276	273	13	14	CARDINAL
gujaf-276	273	14	2023	CARDINAL
gujaf-276	273	15	2	CARDINAL
gujaf-276	275	1	0.135381	GPE
gujaf-276	276	1	0.9	CARDINAL
gujaf-276	277	1	0.02	CARDINAL
gujaf-276	278	1	the standard gusau journal of accounting	ORG
gujaf-276	278	2	5	CARDINAL
gujaf-276	278	3	1, april	DATE
gujaf-276	278	4	2024 58	DATE
gujaf-276	278	5	0.121052	CARDINAL
gujaf-276	279	1	3.499522	GPE
gujaf-276	281	1	21.01498	CARDINAL
gujaf-276	283	1	0.574210	MONEY
gujaf-276	284	1	0.875	CARDINAL
gujaf-276	285	1	0.1875	CARDINAL
gujaf-276	286	1	0.178837	CARDINAL
gujaf-276	289	1	2.001855	ORG
gujaf-276	291	1	0.133538	MONEY
gujaf-276	292	1	0.375	CARDINAL
gujaf-276	293	1	0.012987	MONEY
gujaf-276	294	1	0.074973	CARDINAL
gujaf-276	295	1	1.889041	CARDINAL
gujaf-276	297	1	5.773023	CARDINAL
gujaf-276	299	1	0.158946	CARDINAL
gujaf-276	300	1	0.571429	ORG
gujaf-276	301	1	0.0	CARDINAL
gujaf-276	302	1	0.139388	CARDINAL
gujaf-276	303	1	board gusau journal of accounting	ORG
gujaf-276	303	2	5	CARDINAL
gujaf-276	303	3	1, april	DATE
gujaf-276	303	4	2024 59	DATE
gujaf-276	303	5	1.265593	CARDINAL
gujaf-276	305	1	3.591807	MONEY
gujaf-276	307	1	3	CARDINAL
gujaf-276	307	2	1.000	CARDINAL
gujaf-276	307	3	1.000 0.801	CARDINAL
gujaf-276	307	4	0.068	CARDINAL
gujaf-276	307	5	0.131 1.000	MONEY
gujaf-276	307	6	0.057	CARDINAL
gujaf-276	307	7	0.027 1.000 0.885	MONEY
gujaf-276	307	8	14	CARDINAL
gujaf-276	307	9	2023	CARDINAL
gujaf-276	307	10	3	CARDINAL
gujaf-276	309	1	0.017531	CARDINAL
gujaf-276	311	1	0.068368	CARDINAL
gujaf-276	312	1	one	CARDINAL
gujaf-276	313	1	0.010046	CARDINAL
gujaf-276	314	1	one	CARDINAL
gujaf-276	315	1	0.131527	CARDINAL
gujaf-276	316	1	one	CARDINAL
gujaf-276	319	1	one	CARDINAL
gujaf-276	319	2	5	CARDINAL
gujaf-276	319	3	1, april,	DATE
gujaf-276	319	4	2024 60	DATE
gujaf-276	320	1	0.027181	GPE
gujaf-276	321	1	one	CARDINAL
gujaf-276	322	1	4	CARDINAL
gujaf-276	322	2	0.002	CARDINAL
gujaf-276	322	3	1.096	CARDINAL
gujaf-276	322	4	0.013	CARDINAL
gujaf-276	322	5	1.022	MONEY
gujaf-276	322	6	0.004	CARDINAL
gujaf-276	322	7	1.078	MONEY
gujaf-276	322	8	0.001	CARDINAL
gujaf-276	322	9	14	CARDINAL
gujaf-276	322	10	2023	CARDINAL
gujaf-276	325	1	12.45313	CARDINAL
gujaf-276	326	1	1.096369	CARDINAL
gujaf-276	328	1	4.279170	CARDINAL
gujaf-276	329	1	1.021847	CARDINAL
gujaf-276	331	1	2.486913	CARDINAL
gujaf-276	332	1	1.078199	CARDINAL
gujaf-276	333	1	gusau journal of accounting	ORG
gujaf-276	333	2	5	CARDINAL
gujaf-276	333	3	1, april,	DATE
gujaf-276	333	4	2024 61	DATE
gujaf-276	333	5	5	CARDINAL
gujaf-276	333	6	13.009	CARDINAL
gujaf-276	334	1	33.447	CARDINAL
gujaf-276	335	1	chi-square(3	PERSON
gujaf-276	335	2	283.422	CARDINAL
gujaf-276	336	1	chi-square(3	PERSON
gujaf-276	336	2	14	CARDINAL
gujaf-276	336	3	2023	CARDINAL
gujaf-276	338	1	6	CARDINAL
gujaf-276	340	1	0.059	CARDINAL
gujaf-276	340	2	0.647	CARDINAL
gujaf-276	340	3	0.071	MONEY
gujaf-276	340	4	0.040	CARDINAL
gujaf-276	340	5	0.618 0.305 2.024 0.044	QUANTITY
gujaf-276	340	6	0.079	CARDINAL
gujaf-276	340	7	0.764	CARDINAL
gujaf-276	340	8	0.084	CARDINAL
gujaf-276	340	9	0.519	CARDINAL
gujaf-276	341	1	0.135	CARDINAL
gujaf-276	341	2	0.459	CARDINAL
gujaf-276	341	3	0.121	CARDINAL
gujaf-276	341	4	0.089	CARDINAL
gujaf-276	341	5	1.474	CARDINAL
gujaf-276	341	6	schwarz criterion -1.510 log	PERSON
gujaf-276	341	7	222.721	CARDINAL
gujaf-276	341	8	hannan	GPE
gujaf-276	342	1	8.714	CARDINAL
gujaf-276	342	2	durbin-watson	ORG
gujaf-276	342	3	1.687	CARDINAL
gujaf-276	342	4	0.000	CARDINAL
gujaf-276	342	5	14	CARDINAL
gujaf-276	342	6	2023	CARDINAL
gujaf-276	342	7	6	CARDINAL
gujaf-276	343	1	0.146290	GPE
gujaf-276	344	1	0.05	CARDINAL
gujaf-276	345	1	0.617506	CARDINAL
gujaf-276	346	1	0.05	CARDINAL
gujaf-276	346	2	0.0444	CARDINAL
gujaf-276	349	1	gusau journal of accounting	ORG
gujaf-276	349	2	5	CARDINAL
gujaf-276	349	3	1, april,	DATE
gujaf-276	349	4	2024 62	DATE
gujaf-276	350	1	0.518663	CARDINAL
gujaf-276	350	2	approximately 51.9%	PERCENT
gujaf-276	351	1	0.459143	ORG
gujaf-276	353	1	8.714067	CARDINAL
gujaf-276	353	2	0.000000	CARDINAL
gujaf-276	354	1	the durbin-watson	ORG
gujaf-276	355	1	2	CARDINAL
gujaf-276	356	1	1.687100	CARDINAL
gujaf-276	357	1	nigeria	GPE
gujaf-276	358	1	2015	DATE
gujaf-276	360	1	2017	CARDINAL
gujaf-276	360	2	the indonesian stock exchange	ORG
gujaf-276	361	1	mustapha et al	PERSON
gujaf-276	361	2	2019	DATE
gujaf-276	361	3	nigeria	GPE
gujaf-276	361	4	aladdin et al	ORG
gujaf-276	361	5	2018	DATE
gujaf-276	362	1	2019	DATE
gujaf-276	363	1	5	CARDINAL
gujaf-276	363	2	nigeria	GPE
gujaf-276	367	1	5	CARDINAL
gujaf-276	367	2	1, april,	DATE
gujaf-276	367	3	2024 63	DATE
gujaf-276	378	1	three	CARDINAL
gujaf-276	379	1	nigeria	GPE
gujaf-276	380	1	s. b.	PERSON
gujaf-276	380	2	t. o.	GPE
gujaf-276	380	3	2010	DATE
gujaf-276	381	1	nigeria	GPE
gujaf-276	382	1	international journal of business and management	ORG
gujaf-276	382	2	5(5	CARDINAL
gujaf-276	382	3	169	CARDINAL
gujaf-276	383	1	o.h.	ORG
gujaf-276	383	2	k.	PERSON
gujaf-276	383	3	2019	DATE
gujaf-276	385	1	5(1	CARDINAL
gujaf-276	385	2	30	CARDINAL
gujaf-276	386	1	a.	PERSON
gujaf-276	386	2	2015	CARDINAL
gujaf-276	388	1	international journal of economics	ORG
gujaf-276	388	2	3(6	CARDINAL
gujaf-276	388	3	832	CARDINAL
gujaf-276	389	1	gusau journal of accounting	ORG
gujaf-276	389	2	5	CARDINAL
gujaf-276	389	3	1, april,	DATE
gujaf-276	389	4	2024 64	DATE
gujaf-276	389	5	a.e.	GPE
gujaf-276	389	6	2019	DATE
gujaf-276	390	1	nigerian	NORP
gujaf-276	391	1	management & accounting review	ORG
gujaf-276	391	2	18(1	CARDINAL
gujaf-276	391	3	1	CARDINAL
gujaf-276	392	1	akintayo	PERSON
gujaf-276	392	2	j. s.	PERSON
gujaf-276	392	3	r. t.	PERSON
gujaf-276	392	4	2018	DATE
gujaf-276	393	1	nigeria	GPE
gujaf-276	394	1	world academy of science	ORG
gujaf-276	395	1	international journal of economics	ORG
gujaf-276	395	2	12(6	CARDINAL
gujaf-276	395	3	690	CARDINAL
gujaf-276	395	4	696	CARDINAL
gujaf-276	396	1	aladdin	ORG
gujaf-276	396	2	d.	NORP
gujaf-276	396	3	zeena, m., & islam, a. (2018	ORG
gujaf-276	397	1	palestinian	NORP
gujaf-276	398	1	international journal of economics	ORG
gujaf-276	398	2	2(8	CARDINAL
gujaf-276	398	3	47	CARDINAL
gujaf-276	398	4	m. e.	PERSON
gujaf-276	398	5	aina	PERSON
gujaf-276	398	6	o. b.	PERSON
gujaf-276	398	7	o. m.	PERSON
gujaf-276	398	8	2022	CARDINAL
gujaf-276	399	1	nigeria	GPE
gujaf-276	400	1	nigeria	GPE
gujaf-276	401	1	global journal of accounting	ORG
gujaf-276	401	2	8(1	CARDINAL
gujaf-276	401	3	1-12	CARDINAL
gujaf-276	402	1	alade	GPE
gujaf-276	402	2	m.e.	GPE
gujaf-276	402	3	2018	DATE
gujaf-276	403	1	nigerian	NORP
gujaf-276	405	1	bakare	ORG
gujaf-276	405	2	i.	PERSON
gujaf-276	405	3	2019	DATE
gujaf-276	406	1	nigeria	GPE
gujaf-276	407	1	3(1	CARDINAL
gujaf-276	407	2	1-11	CARDINAL
gujaf-276	408	1	chouaibi	PERSON
gujaf-276	408	2	j., &boulhaga	ORG
gujaf-276	408	3	2020	DATE
gujaf-276	409	1	european	NORP
gujaf-276	410	1	16(4	CARDINAL
gujaf-276	410	2	171-189	CARDINAL
gujaf-276	410	3	daifei	ORG
gujaf-276	410	4	y. f. (	PERSON
gujaf-276	410	5	2014	DATE
gujaf-276	412	1	australia	GPE
gujaf-276	412	2	griffith business school	ORG
gujaf-276	412	3	griffith university	ORG
gujaf-276	412	4	m., &jieying	ORG
gujaf-276	412	5	z.	PERSON
gujaf-276	412	6	2014	DATE
gujaf-276	414	1	journal of accounting and economics	ORG
gujaf-276	414	2	58(2	CARDINAL
gujaf-276	414	3	275326	DATE
gujaf-276	415	1	francis	PERSON
gujaf-276	415	2	j. r.	PERSON
gujaf-276	415	3	2004	DATE
gujaf-276	417	1	british	NORP
gujaf-276	417	2	36(4	CARDINAL
gujaf-276	417	3	345	CARDINAL
gujaf-276	418	1	frankel	PERSON
gujaf-276	418	2	r. m.	PERSON
gujaf-276	418	3	marilyn, f. j., & karen	PERSON
gujaf-276	418	4	k. n.	PERSON
gujaf-276	418	5	2002	DATE
gujaf-276	420	1	71	CARDINAL
gujaf-276	420	2	m. a.	PERSON
gujaf-276	420	3	s.	PERSON
gujaf-276	420	4	2015	DATE
gujaf-276	421	1	nigerian	NORP
gujaf-276	422	1	international journal of management science and business administration	ORG
gujaf-276	422	2	1(12	CARDINAL
gujaf-276	422	3	34	CARDINAL
gujaf-276	423	1	gusau journal of accounting	ORG
gujaf-276	423	2	5	CARDINAL
gujaf-276	423	3	1, april,	DATE
gujaf-276	423	4	2024 65	DATE
gujaf-276	423	5	jensen	PERSON
gujaf-276	423	6	m. c.	PERSON
gujaf-276	423	7	1986	DATE
gujaf-276	426	1	american	NORP
gujaf-276	426	2	76(2	GPE
gujaf-276	427	1	jensen	PERSON
gujaf-276	427	2	m. c., &meclcling	PERSON
gujaf-276	427	3	w. h.	PERSON
gujaf-276	427	4	1976	DATE
gujaf-276	429	1	journal of financial economics	ORG
gujaf-276	429	2	3(4	CARDINAL
gujaf-276	429	3	305	CARDINAL
gujaf-276	430	1	khudhaira	PERSON
gujaf-276	430	2	d.z.	GPE
gujaf-276	430	3	al-zubaidia, a., & raja	ORG
gujaf-276	430	4	a. a.	PERSON
gujaf-276	430	5	2019	DATE
gujaf-276	432	1	9	CARDINAL
gujaf-276	432	2	271–282	CARDINAL
gujaf-276	433	1	m., guzmán	PERSON
gujaf-276	433	2	b., & guzmán	ORG
gujaf-276	433	3	c.	PERSON
gujaf-276	434	1	spanish	NORP
gujaf-276	435	1	y administración	PERSON
gujaf-276	435	2	757	CARDINAL
gujaf-276	436	1	miller	ORG
gujaf-276	436	2	t., & triana	ORG
gujaf-276	436	3	m.	PERSON
gujaf-276	436	4	2009	DATE
gujaf-276	438	1	journal of management studies	ORG
gujaf-276	438	2	46(5	CARDINAL
gujaf-276	438	3	755-786	QUANTITY
gujaf-276	438	4	offurum c.o. &egbe	ORG
gujaf-276	438	5	s.	PERSON
gujaf-276	438	6	2016	DATE
gujaf-276	439	1	nigerian	NORP
gujaf-276	440	1	social & management sciences	ORG
gujaf-276	440	2	2(5	CARDINAL
gujaf-276	441	1	musa	PERSON
gujaf-276	441	2	b. b.	PERSON
gujaf-276	441	3	m., kubuza,	PERSON
gujaf-276	441	4	a., & polycarp	ORG
gujaf-276	441	5	s. u.	PERSON
gujaf-276	441	6	2021	CARDINAL
gujaf-276	442	1	nigeria	GPE
gujaf-276	443	1	research journal of finance	ORG
gujaf-276	443	2	12(6	CARDINAL
gujaf-276	443	3	2633	CARDINAL
gujaf-276	444	1	mustapha	PERSON
gujaf-276	444	2	u.a.	GPE
gujaf-276	444	3	lateef	PERSON
gujaf-276	444	4	s.a.	GPE
gujaf-276	444	5	bala	PERSON
gujaf-276	444	6	a.	PERSON
gujaf-276	444	7	2019	DATE
gujaf-276	445	1	nigeria	GPE
gujaf-276	446	1	international journal of recent technology	ORG
gujaf-276	446	2	8(4	CARDINAL
gujaf-276	446	3	4882-4886	DATE
gujaf-276	447	1	natasya	PERSON
gujaf-276	447	2	a. w.	PERSON
gujaf-276	447	3	2020	DATE
gujaf-276	449	1	19(1	CARDINAL
gujaf-276	449	2	131	CARDINAL
gujaf-276	449	3	140	CARDINAL
gujaf-276	450	1	nwekemezie	ORG
gujaf-276	450	2	o. a., & odum	ORG
gujaf-276	450	3	c. g.	PERSON
gujaf-276	450	4	2021	CARDINAL
gujaf-276	451	1	nigeria	GPE
gujaf-276	452	1	contemporary journal of management	ORG
gujaf-276	452	2	2(3	CARDINAL
gujaf-276	452	3	40-51	CARDINAL
gujaf-276	453	1	s., &perelayefa	ORG
gujaf-276	453	2	o. g.	PERSON
gujaf-276	453	3	2020	DATE
gujaf-276	454	1	nigeria	GPE
gujaf-276	455	1	american journal of industrial and business management	ORG
gujaf-276	455	2	10	CARDINAL
gujaf-276	455	3	250	CARDINAL
gujaf-276	456	1	o. n.	PERSON
gujaf-276	456	2	h. i.	PERSON
gujaf-276	456	3	n. t.	PERSON
gujaf-276	456	4	2022	CARDINAL
gujaf-276	457	1	nigeria	GPE
gujaf-276	458	1	iiard international journal of banking	ORG
gujaf-276	458	2	e-issn	ORG
gujaf-276	458	3	8(1	CARDINAL
gujaf-276	458	4	61	CARDINAL
gujaf-276	459	1	gusau journal of accounting	ORG
gujaf-276	459	2	5	CARDINAL
gujaf-276	459	3	1, april	DATE
gujaf-276	459	4	2024 66	DATE
gujaf-276	459	5	j., kajola	ORG
gujaf-276	459	6	s.o.	GPE
gujaf-276	459	7	m.a.	GPE
gujaf-276	459	8	2020	DATE
gujaf-276	460	1	nigerian	NORP
gujaf-276	461	1	journal of volgograd state university, economics	ORG
gujaf-276	461	2	22(2	CARDINAL
gujaf-276	461	3	182	CARDINAL
gujaf-276	462	1	m., &aifuwa	ORG
gujaf-276	462	2	h. o	PERSON
gujaf-276	462	3	2020	DATE
gujaf-276	464	1	international journal of business & law	ORG
gujaf-276	464	2	8(1	CARDINAL
gujaf-276	464	3	144	CARDINAL
gujaf-276	465	1	salehi	ORG
gujaf-276	465	2	z. (2008	PERSON
gujaf-276	466	1	iranian	NORP
gujaf-276	466	2	3(10	CARDINAL
gujaf-276	466	3	65	CARDINAL
gujaf-276	466	4	77	DATE
gujaf-276	466	5	salehi	ORG
gujaf-276	466	6	m. and kangarlouei	PERSON
gujaf-276	466	7	2010	DATE
gujaf-276	467	1	tehran stock exchange	ORG
gujaf-276	467	2	11(5	CARDINAL
gujaf-276	467	3	940	CARDINAL
gujaf-276	467	4	960	CARDINAL
gujaf-276	468	1	sanyaolu	ORG
gujaf-276	468	2	w. a.	PERSON
gujaf-276	468	3	animasaun r. o.	PERSON
gujaf-276	468	4	2020	DATE
gujaf-276	469	1	nigerian	NORP
gujaf-276	470	1	estudios de economia aplicada	ORG
gujaf-276	470	2	39(2	CARDINAL
gujaf-276	470	3	issn	PERSON
gujaf-276	470	4	11333197	DATE
gujaf-276	471	1	sanyaolu	ORG
gujaf-276	471	2	w. a.	PERSON
gujaf-276	471	3	tonade	GPE
gujaf-276	471	4	a. m. &	PERSON
gujaf-276	471	5	b. t.	PERSON
gujaf-276	471	6	2021	CARDINAL
gujaf-276	474	1	9	CARDINAL
gujaf-276	474	2	156–172	CARDINAL
gujaf-276	475	1	soyemi	ORG
gujaf-276	475	2	k. a.	PERSON
gujaf-276	475	3	2020	DATE
gujaf-276	476	1	nigeria	GPE
gujaf-276	477	1	binus business	ORG
gujaf-276	477	2	11(1	CARDINAL
gujaf-276	477	3	9–16	CARDINAL
gujaf-276	477	4	stanley	ORG
gujaf-276	477	5	j. d.	PERSON
gujaf-276	477	6	f. d.	PERSON
gujaf-276	477	7	2007	DATE
gujaf-276	479	1	26(2	CARDINAL
gujaf-276	479	2	131	CARDINAL
gujaf-276	480	1	j.e.	GPE
gujaf-276	480	2	e.i.	PERSON
gujaf-276	480	3	2017	CARDINAL
gujaf-276	481	1	indonesia	GPE
gujaf-276	482	1	international journal of economics	ORG
gujaf-276	482	2	5(3	CARDINAL
gujaf-276	482	3	44	CARDINAL
gujaf-276	483	1	sutton	GPE
gujaf-276	483	2	d.	GPE
gujaf-276	483	3	2009	DATE
gujaf-276	485	1	wellington	GPE
gujaf-276	485	2	new zealand	GPE
gujaf-276	485	3	victoria university	ORG
gujaf-276	485	4	wellington tang	GPE
gujaf-276	485	5	q.	GPE
gujaf-276	485	6	huifa	GPE
gujaf-276	485	7	2012	DATE
gujaf-276	487	1	ssrn 2114810	EVENT
gujaf-276	488	1	e.d.	GPE
gujaf-276	488	2	o.r.	GPE
gujaf-276	488	3	teddy	PERSON
gujaf-276	488	4	i. (2018	ORG
gujaf-276	489	1	nigerian	NORP
gujaf-276	490	1	banks & bank	ORG
gujaf-276	490	2	13(3	CARDINAL
gujaf-276	490	3	12-23	CARDINAL
gujaf-276	491	1	gusau journal of accounting	ORG
gujaf-276	491	2	5	CARDINAL
gujaf-276	491	3	1, april	DATE
gujaf-276	491	4	2024 67	DATE
gujaf-276	491	5	1980	DATE
gujaf-276	493	1	20(2	CARDINAL
gujaf-276	493	2	41-56	CARDINAL
gujaf-276	494	1	zhou	PERSON
gujaf-276	494	2	j., & zhou	ORG
gujaf-276	494	3	n.	PERSON
gujaf-276	494	4	2007	DATE
gujaf-276	496	1	26	CARDINAL
gujaf-276	496	2	300	CARDINAL