id	sid	eid	entity	type
gujaf-278	1	1	gusau journal of accounting	ORG
gujaf-278	2	1	5	CARDINAL
gujaf-278	2	2	1, april	DATE
gujaf-278	2	3	2024	CARDINAL
gujaf-278	2	4	2756-665x	CARDINAL
gujaf-278	2	5	social sciences	ORG
gujaf-278	2	6	federal university gusau	ORG
gujaf-278	2	7	zamfara state	GPE
gujaf-278	2	8	gusau journal of accounting	ORG
gujaf-278	2	9	5	CARDINAL
gujaf-278	2	10	1, april	DATE
gujaf-278	2	11	2024	CARDINAL
gujaf-278	2	12	5	CARDINAL
gujaf-278	2	13	1 april	DATE
gujaf-278	2	14	2024	CARDINAL
gujaf-278	2	15	2756-665x	CARDINAL
gujaf-278	2	16	social sciences	ORG
gujaf-278	2	17	federal university gusau	ORG
gujaf-278	2	18	zamfara state	GPE
gujaf-278	3	1	ahmadu bello university press limited	ORG
gujaf-278	3	2	zaria	PERSON
gujaf-278	3	3	kaduna state	GPE
gujaf-278	3	4	nigeria	GPE
gujaf-278	4	1	08065949711	CARDINAL
gujaf-278	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-278	5	2	5	CARDINAL
gujaf-278	5	3	1, april	DATE
gujaf-278	5	4	2024	CARDINAL
gujaf-278	6	1	shehu usman hassan department	PERSON
gujaf-278	7	1	muhammad mustapha	PERSON
gujaf-278	7	2	ahmadu bello university	ORG
gujaf-278	7	3	zaria	PERSON
gujaf-278	7	4	kaduna state	GPE
gujaf-278	8	1	umar farouk	PERSON
gujaf-278	8	2	federal university gusau	ORG
gujaf-278	8	3	zamfara state	GPE
gujaf-278	9	1	modu kumshe department of accounting	ORG
gujaf-278	9	2	university of maiduguri	ORG
gujaf-278	9	3	borno	GPE
gujaf-278	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-278	10	2	paul university	ORG
gujaf-278	11	1	prof kabir tahir hamid	PERSON
gujaf-278	11	2	bayero university	ORG
gujaf-278	11	3	kano	ORG
gujaf-278	12	1	prof	PERSON
gujaf-278	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-278	13	2	university of jos	ORG
gujaf-278	14	1	clifford ofurum department of accounting	ORG
gujaf-278	14	2	university of portharcourt	ORG
gujaf-278	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-278	16	2	ahmadu bello university	ORG
gujaf-278	16	3	zaria	PERSON
gujaf-278	17	1	prof	PERSON
gujaf-278	18	1	yusuf	PERSON
gujaf-278	19	1	b. rahman	PERSON
gujaf-278	19	2	lagos state university	ORG
gujaf-278	20	1	gusau journal of accounting	ORG
gujaf-278	20	2	5	CARDINAL
gujaf-278	20	3	1, april	DATE
gujaf-278	20	4	2024	CARDINAL
gujaf-278	21	1	suleiman a. s. aruwa	PERSON
gujaf-278	21	2	nasarawa state university	ORG
gujaf-278	21	3	keffi	GPE
gujaf-278	23	1	muhammad junaidu	PERSON
gujaf-278	23	2	kurawa department of accounting	ORG
gujaf-278	23	3	university kano	ORG
gujaf-278	25	1	muhammad habibu sabari department	PERSON
gujaf-278	25	2	ahmadu bello university	ORG
gujaf-278	25	3	zaria	PERSON
gujaf-278	25	4	prof	PERSON
gujaf-278	26	1	okpanachi joshua department of accounting	ORG
gujaf-278	26	2	nigerian defence academy	ORG
gujaf-278	26	3	kaduna	GPE
gujaf-278	27	1	hassan ibrahim department	PERSON
gujaf-278	27	2	ibb university	ORG
gujaf-278	27	3	niger state	GPE
gujaf-278	28	1	prof	PERSON
gujaf-278	29	1	mary okwo department of accounting	ORG
gujaf-278	29	2	enugu state university of science and technology	ORG
gujaf-278	31	1	aminu isah department of accounting	ORG
gujaf-278	31	2	bayero university	ORG
gujaf-278	31	3	kano	ORG
gujaf-278	32	1	prof	PERSON
gujaf-278	33	1	ahmadu bello department of accounting	ORG
gujaf-278	33	2	ahmadu bello university	ORG
gujaf-278	33	3	zaria	PERSON
gujaf-278	34	1	prof	PERSON
gujaf-278	35	1	musa yelwa abubakar department	PERSON
gujaf-278	35	2	usmanu danfodiyo university	ORG
gujaf-278	35	3	sokoto state	ORG
gujaf-278	36	1	prof	ORG
gujaf-278	37	1	salisu abubakar department of accounting	ORG
gujaf-278	37	2	ahmadu bello university	ORG
gujaf-278	37	3	zaria	PERSON
gujaf-278	37	4	kaduna state	GPE
gujaf-278	38	1	prof	PERSON
gujaf-278	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-278	39	2	dutse	GPE
gujaf-278	39	3	jigawa state	GPE
gujaf-278	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-278	41	2	bayero university	ORG
gujaf-278	42	1	gusau journal of accounting	ORG
gujaf-278	42	2	5	CARDINAL
gujaf-278	42	3	1, april	DATE
gujaf-278	42	4	2024	CARDINAL
gujaf-278	42	5	fatima	PERSON
gujaf-278	42	6	university of maiduguri	ORG
gujaf-278	42	7	borno	GPE
gujaf-278	43	1	dr.	PERSON
gujaf-278	43	2	nasiru a. ka’oje	PERSON
gujaf-278	43	3	usmanu danfodiyo university	ORG
gujaf-278	43	4	sokoto	PERSON
gujaf-278	44	1	aminu abdullahi department of accounting	ORG
gujaf-278	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-278	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-278	45	2	nigerian defence academy	ORG
gujaf-278	45	3	kaduna state	GPE
gujaf-278	46	1	dr.	PERSON
gujaf-278	46	2	saidu adamu department of accounting	ORG
gujaf-278	47	1	dr.	PERSON
gujaf-278	47	2	nasiru yunusa department	PERSON
gujaf-278	47	3	ahmadu bello university	ORG
gujaf-278	47	4	zaria	PERSON
gujaf-278	48	1	aisha	PERSON
gujaf-278	48	2	muhammad department	PERSON
gujaf-278	48	3	ahmadu bello university	ORG
gujaf-278	48	4	zaria	PERSON
gujaf-278	49	1	lawal muhammad	PERSON
gujaf-278	49	2	ahmadu bello university	ORG
gujaf-278	49	3	zaria	PERSON
gujaf-278	50	1	farouk	PERSON
gujaf-278	50	2	american university of nigeria	ORG
gujaf-278	50	3	yola	ORG
gujaf-278	51	1	bashir umar farouk	PERSON
gujaf-278	51	2	federal university gusau	ORG
gujaf-278	51	3	zamfara state	GPE
gujaf-278	52	1	dr emmanuel omokhuale department	PERSON
gujaf-278	52	2	federal university gusau	ORG
gujaf-278	53	1	state gusau journal of accounting	ORG
gujaf-278	53	2	5	CARDINAL
gujaf-278	53	3	1, april	DATE
gujaf-278	53	4	2024	CARDINAL
gujaf-278	53	5	vi advisory board	ORG
gujaf-278	54	1	kabiru isah	PERSON
gujaf-278	54	2	bayero university kano	ORG
gujaf-278	55	1	bashir	PERSON
gujaf-278	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-278	55	3	sokoto state	ORG
gujaf-278	57	1	muhammad tanko	PERSON
gujaf-278	57	2	kaduna state university	ORG
gujaf-278	57	3	kaduna	GPE
gujaf-278	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-278	58	2	sokoto state	ORG
gujaf-278	60	1	aliyu sulaiman kantudu	PERSON
gujaf-278	60	2	university kano	ORG
gujaf-278	61	1	yazid kabir ibrahim	PERSON
gujaf-278	61	2	federal university gusau	ORG
gujaf-278	61	3	zamfara state	GPE
gujaf-278	62	1	gusau journal of accounting	ORG
gujaf-278	62	2	5	CARDINAL
gujaf-278	62	3	1, april	DATE
gujaf-278	62	4	2024	CARDINAL
gujaf-278	62	5	gusau journal of accounting	ORG
gujaf-278	63	1	two	CARDINAL
gujaf-278	63	2	april and october annually	DATE
gujaf-278	64	1	the department of accounting	ORG
gujaf-278	64	2	social sciences	ORG
gujaf-278	64	3	federal university gusau	ORG
gujaf-278	64	4	zamfara state	GPE
gujaf-278	64	5	nigeria	GPE
gujaf-278	64	6	islamic finance	ORG
gujaf-278	64	7	islamic	NORP
gujaf-278	65	1	english	LANGUAGE
gujaf-278	66	1	more than 15	CARDINAL
gujaf-278	66	2	a4	ORG
gujaf-278	66	3	1.5	CARDINAL
gujaf-278	66	4	12	CARDINAL
gujaf-278	67	1	25 percent	PERCENT
gujaf-278	68	1	5000	CARDINAL
gujaf-278	68	2	more than 250	CARDINAL
gujaf-278	68	3	four	CARDINAL
gujaf-278	69	1	apa 7th	PRODUCT
gujaf-278	70	1	5	CARDINAL
gujaf-278	70	2	1, april	DATE
gujaf-278	70	3	2024	CARDINAL
gujaf-278	74	1	fcmb	PERSON
gujaf-278	74	2	7278465011	DATE
gujaf-278	74	3	gusau journal of accounting	ORG
gujaf-278	74	4	federal university gusau	ORG
gujaf-278	74	5	zamfara state	GPE
gujaf-278	76	1	+2348069393824	DATE
gujaf-278	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-278	76	3	5	CARDINAL
gujaf-278	76	4	1, april	DATE
gujaf-278	76	5	2024	DATE
gujaf-278	76	6	nigeria sirajo	GPE
gujaf-278	76	7	saad	PERSON
gujaf-278	76	8	shehu usman hassan phd	PERSON
gujaf-278	76	9	saidu adamu phd board	PERSON
gujaf-278	76	10	nigerian	NORP
gujaf-278	77	1	aliyu abubakar	PERSON
gujaf-278	77	2	yunusa nasiru phd	PERSON
gujaf-278	77	3	umar abubakar	PERSON
gujaf-278	77	4	nigeria	GPE
gujaf-278	77	5	shehu usman	ORG
gujaf-278	77	6	danson andrew	PERSON
gujaf-278	77	7	abdullahi bala ado phd	PERSON
gujaf-278	77	8	nigeria	GPE
gujaf-278	77	9	nkiru philomena	ORG
gujaf-278	77	10	esther	PERSON
gujaf-278	77	11	daniel gbadebo	PERSON
gujaf-278	77	12	nigeria	GPE
gujaf-278	77	13	bashir abdulrauf mohammed	PERSON
gujaf-278	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-278	78	1	salisu	ORG
gujaf-278	78	2	ibrahim yusuf phd	PERSON
gujaf-278	78	3	suleiman salami phd	PERSON
gujaf-278	78	4	ridwan ayagi phd	PERSON
gujaf-278	78	5	aca	ORG
gujaf-278	78	6	rashida lawal	PERSON
gujaf-278	78	7	phd	PERSON
gujaf-278	78	8	nigeria	GPE
gujaf-278	78	9	catherine omoleye	PERSON
gujaf-278	78	10	ezekiel phd csr	PERSON
gujaf-278	78	11	nigeria	GPE
gujaf-278	78	12	pls	NORP
gujaf-278	78	13	tajudeen alaburo	PERSON
gujaf-278	78	14	rofiat bolanle	GPE
gujaf-278	78	15	abdussalam	GPE
gujaf-278	78	16	abdulrahman abubakar	PERSON
gujaf-278	78	17	tajudeen	PERSON
gujaf-278	78	18	akeem olamilekan babatunde	PERSON
gujaf-278	78	19	nigeria	GPE
gujaf-278	78	20	adamu kanoma	PERSON
gujaf-278	78	21	nurudeen usman miko	PERSON
gujaf-278	78	22	augustine ayuba	ORG
gujaf-278	78	23	idris mohammed	PERSON
gujaf-278	78	24	mark g	PERSON
gujaf-278	78	25	tagwai gusau journal of accounting	ORG
gujaf-278	78	26	5	CARDINAL
gujaf-278	78	27	1, april	DATE
gujaf-278	78	28	2024	CARDINAL
gujaf-278	78	29	nigeria odogu	GPE
gujaf-278	78	30	terry keme zuode	PERSON
gujaf-278	78	31	phd	PERSON
gujaf-278	78	32	koroye	PERSON
gujaf-278	78	33	amapamo stephen board	ORG
gujaf-278	78	34	nigeria	GPE
gujaf-278	78	35	rashida lawal phd	PERSON
gujaf-278	79	1	kabir hamid tahir	PERSON
gujaf-278	79	2	nigeria	GPE
gujaf-278	79	3	adamu lawal bello	ORG
gujaf-278	80	1	j. okpanachi	PERSON
gujaf-278	81	1	t. nyor	PERSON
gujaf-278	81	2	lateef olumude mustapha	PERSON
gujaf-278	81	3	ph.d	ORG
gujaf-278	81	4	nigerian	NORP
gujaf-278	82	1	tajudeen alaburo	ORG
gujaf-278	82	2	abdulsalam	PERSON
gujaf-278	82	3	daniel gbadebo	PERSON
gujaf-278	82	4	nigeria	GPE
gujaf-278	82	5	idris mohammed	PERSON
gujaf-278	82	6	bejamin k	PERSON
gujaf-278	82	7	gugong phd	PERSON
gujaf-278	82	8	rofiat adedokun	PERSON
gujaf-278	82	9	abdulrahman	PERSON
gujaf-278	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-278	82	11	5	CARDINAL
gujaf-278	82	12	1, april,	DATE
gujaf-278	82	13	2024 68	DATE
gujaf-278	82	14	nigeria	GPE
gujaf-278	82	15	nkiru philomena department of accounting	ORG
gujaf-278	82	16	ipaja lagos	ORG
gujaf-278	82	17	temitope esther department of accounting	ORG
gujaf-278	82	18	ipaja lagos	ORG
gujaf-278	82	19	daniel gbadebo department of accounting science walter sisulu university	ORG
gujaf-278	83	1	south africa	GPE
gujaf-278	84	1	nigerian	NORP
gujaf-278	85	1	annual	DATE
gujaf-278	85	2	10	CARDINAL
gujaf-278	85	3	the nigeria stock exchange	ORG
gujaf-278	85	4	2013	DATE
gujaf-278	85	5	2022	CARDINAL
gujaf-278	89	1	nigeria	GPE
gujaf-278	90	1	1	CARDINAL
gujaf-278	91	1	mailto:philuxnkiru@gmail.com mailto:toyeneye@aul.edu.ng gusau journal of accounting	ORG
gujaf-278	91	2	5	CARDINAL
gujaf-278	91	3	1, april	DATE
gujaf-278	91	4	2024 69	DATE
gujaf-278	91	5	2018	DATE
gujaf-278	92	1	yeh	GPE
gujaf-278	92	2	chen & wu	ORG
gujaf-278	92	3	2014	DATE
gujaf-278	93	1	barth, landsman & lang	ORG
gujaf-278	93	2	2008	DATE
gujaf-278	95	1	one	CARDINAL
gujaf-278	97	1	a number of years	DATE
gujaf-278	97	2	amara et al.	PERSON
gujaf-278	97	3	2013	DATE
gujaf-278	97	4	gounopoulos & pham	ORG
gujaf-278	97	5	2018	DATE
gujaf-278	98	1	enron	ORG
gujaf-278	98	2	worldcom	ORG
gujaf-278	99	1	german	NORP
gujaf-278	99	2	2020	DATE
gujaf-278	99	3	europe	LOC
gujaf-278	99	4	2020	DATE
gujaf-278	100	1	2015	DATE
gujaf-278	100	2	eng et al.	GPE
gujaf-278	100	3	2019	DATE
gujaf-278	104	1	jensen	PERSON
gujaf-278	104	2	1976	DATE
gujaf-278	106	1	pham	GPE
gujaf-278	106	2	chung	GPE
gujaf-278	106	3	roca & bao(2017	ORG
gujaf-278	107	1	5	CARDINAL
gujaf-278	107	2	1, april	DATE
gujaf-278	107	3	2024 70	DATE
gujaf-278	107	4	salhi & jarboui	ORG
gujaf-278	107	5	2020	DATE
gujaf-278	108	1	the nigerian securities and exchange commission	ORG
gujaf-278	110	1	2006	DATE
gujaf-278	110	2	1997	DATE
gujaf-278	110	3	skye bank	ORG
gujaf-278	110	4	arik airline	ORG
gujaf-278	110	5	2016	DATE
gujaf-278	110	6	2017	DATE
gujaf-278	110	7	nigerian	NORP
gujaf-278	110	8	2013	DATE
gujaf-278	111	1	2020	DATE
gujaf-278	111	2	liu et al.	PERSON
gujaf-278	111	3	2018	DATE
gujaf-278	111	4	al.	PERSON
gujaf-278	111	5	2017	CARDINAL
gujaf-278	113	1	2015	DATE
gujaf-278	113	2	gounopoulos & pham	ORG
gujaf-278	113	3	2018	DATE
gujaf-278	113	4	ali & zhang	ORG
gujaf-278	113	5	2015	DATE
gujaf-278	113	6	arun et al.	PERSON
gujaf-278	113	7	2015	DATE
gujaf-278	113	8	na & hong	ORG
gujaf-278	113	9	2017	DATE
gujaf-278	113	10	belot & serve	ORG
gujaf-278	113	11	2018	DATE
gujaf-278	114	1	nigeria	GPE
gujaf-278	114	2	nigeria	GPE
gujaf-278	114	3	2022	CARDINAL
gujaf-278	114	4	al.	PERSON
gujaf-278	114	5	2021	CARDINAL
gujaf-278	115	1	2019	DATE
gujaf-278	115	2	6	CARDINAL
gujaf-278	115	3	2022	CARDINAL
gujaf-278	116	1	nigeria	GPE
gujaf-278	117	1	section 1	LAW
gujaf-278	117	2	section 2	LAW
gujaf-278	119	1	section 3	LAW
gujaf-278	119	2	section 4	LAW
gujaf-278	121	1	2	CARDINAL
gujaf-278	121	2	siegel	ORG
gujaf-278	121	3	1982	DATE
gujaf-278	122	1	5	CARDINAL
gujaf-278	122	2	1, april	DATE
gujaf-278	122	3	2024 71	DATE
gujaf-278	123	1	1992	DATE
gujaf-278	125	1	gary	PERSON
gujaf-278	125	2	poh-sun	PERSON
gujaf-278	125	3	2013	DATE
gujaf-278	126	1	2010	DATE
gujaf-278	128	1	healy & wahlen	ORG
gujaf-278	128	2	1999	DATE
gujaf-278	130	1	hambrick & mason	ORG
gujaf-278	130	2	1984	DATE
gujaf-278	131	1	2007	DATE
gujaf-278	131	2	hambrick & mason	ORG
gujaf-278	131	3	1984	DATE
gujaf-278	133	1	daily	DATE
gujaf-278	135	1	bouaziz et al	PERSON
gujaf-278	136	1	2020	DATE
gujaf-278	138	1	cai &	ORG
gujaf-278	138	2	2012	DATE
gujaf-278	139	1	kirca et al.	PERSON
gujaf-278	139	2	2012	DATE
gujaf-278	141	1	2020	DATE
gujaf-278	141	2	barua et al.	GPE
gujaf-278	141	3	2010	DATE
gujaf-278	142	1	gusau journal of accounting	ORG
gujaf-278	142	2	5	CARDINAL
gujaf-278	142	3	1, april,	DATE
gujaf-278	142	4	2024 72	DATE
gujaf-278	142	5	2008	DATE
gujaf-278	142	6	the past ten years	DATE
gujaf-278	142	7	2015	CARDINAL
gujaf-278	143	1	barua et al	GPE
gujaf-278	144	1	2010	DATE
gujaf-278	145	1	francis et al.	PERSON
gujaf-278	145	2	2015	DATE
gujaf-278	145	3	faccio et al.	PERSON
gujaf-278	145	4	2016	DATE
gujaf-278	147	1	peni & vahamma	ORG
gujaf-278	147	2	2010	DATE
gujaf-278	147	3	khan &	ORG
gujaf-278	147	4	2013	DATE
gujaf-278	148	1	peni & vahamma	ORG
gujaf-278	148	2	2010	DATE
gujaf-278	148	3	u.s.	GPE
gujaf-278	149	1	obanya & mordi	ORG
gujaf-278	149	2	2014	DATE
gujaf-278	149	3	belot & serve	ORG
gujaf-278	149	4	2018	DATE
gujaf-278	150	1	al-shaer & zaman	ORG
gujaf-278	150	2	2016	DATE
gujaf-278	151	1	2017	CARDINAL
gujaf-278	152	1	2018	DATE
gujaf-278	154	1	2018	DATE
gujaf-278	154	2	french	NORP
gujaf-278	154	3	euronext paris	ORG
gujaf-278	154	4	between 2001 and 2010	DATE
gujaf-278	156	1	french	NORP
gujaf-278	156	2	2012	DATE
gujaf-278	156	3	ashafoke et al	PERSON
gujaf-278	157	1	2021	CARDINAL
gujaf-278	159	1	al-othman & al-zhoubi	ORG
gujaf-278	159	2	2019	DATE
gujaf-278	159	3	jordan	GPE
gujaf-278	160	1	jordan	GPE
gujaf-278	160	2	mohammad et al	PERSON
gujaf-278	161	1	2020	DATE
gujaf-278	161	2	rem	ORG
gujaf-278	162	1	2013 to 2018	DATE
gujaf-278	162	2	58	CARDINAL
gujaf-278	162	3	the amman stock exchange	ORG
gujaf-278	162	4	six years	DATE
gujaf-278	163	1	jordanian	NORP
gujaf-278	165	1	5	CARDINAL
gujaf-278	165	2	1, april	DATE
gujaf-278	165	3	2024 73	DATE
gujaf-278	165	4	frq	PERSON
gujaf-278	167	1	baatwah et al	PERSON
gujaf-278	168	1	2015	CARDINAL
gujaf-278	169	1	gajevszky	ORG
gujaf-278	169	2	2015	CARDINAL
gujaf-278	172	1	custódio & metzger	ORG
gujaf-278	172	2	2014	DATE
gujaf-278	174	1	2018	DATE
gujaf-278	174	2	the united states	GPE
gujaf-278	174	3	467	CARDINAL
gujaf-278	174	4	2003-2011	DATE
gujaf-278	176	1	2023	CARDINAL
gujaf-278	177	1	jiang et al	PERSON
gujaf-278	178	1	2013	DATE
gujaf-278	178	2	chinese	NORP
gujaf-278	178	3	shenzhen	GPE
gujaf-278	178	4	shanghai	GPE
gujaf-278	181	1	2018	DATE
gujaf-278	183	1	5	CARDINAL
gujaf-278	183	2	1, april	DATE
gujaf-278	183	3	2024 74	DATE
gujaf-278	183	4	cai	PERSON
gujaf-278	183	5	2012	DATE
gujaf-278	184	1	chen et al	PERSON
gujaf-278	184	2	2015	DATE
gujaf-278	185	1	ashafoke et al	PERSON
gujaf-278	186	1	2021	CARDINAL
gujaf-278	186	2	15	CARDINAL
gujaf-278	186	3	2008	DATE
gujaf-278	186	4	2019	DATE
gujaf-278	187	1	deng et al	PERSON
gujaf-278	188	1	2018	DATE
gujaf-278	189	1	francis et al	PERSON
gujaf-278	189	2	2008	DATE
gujaf-278	190	1	axelson &	ORG
gujaf-278	190	2	2009	DATE
gujaf-278	190	3	2009	DATE
gujaf-278	192	1	2000	DATE
gujaf-278	192	2	cho et al	PERSON
gujaf-278	193	1	2019	DATE
gujaf-278	193	2	korean	NORP
gujaf-278	194	1	ali & zhang	ORG
gujaf-278	194	2	2015	DATE
gujaf-278	195	1	3	CARDINAL
gujaf-278	195	2	nigeria	GPE
gujaf-278	197	1	twenty-one	CARDINAL
gujaf-278	197	2	21	CARDINAL
gujaf-278	197	3	nigerian	NORP
gujaf-278	197	4	december	DATE
gujaf-278	197	5	2022	CARDINAL
gujaf-278	198	1	ten-year	DATE
gujaf-278	198	2	2013	DATE
gujaf-278	198	3	2023	CARDINAL
gujaf-278	200	1	december 31, 2013	DATE
gujaf-278	200	2	december 2022	DATE
gujaf-278	201	1	the ten years	DATE
gujaf-278	202	1	ten	CARDINAL
gujaf-278	202	2	31st december	DATE
gujaf-278	202	3	2023	CARDINAL
gujaf-278	202	4	48%	PERCENT
gujaf-278	203	1	annual	DATE
gujaf-278	203	2	the nigeria exchange	ORG
gujaf-278	204	1	5	CARDINAL
gujaf-278	204	2	1, april	DATE
gujaf-278	204	3	2024 75	DATE
gujaf-278	207	1	frq	PERSON
gujaf-278	207	2	-1	ORG
gujaf-278	208	1	dis accr	ORG
gujaf-278	210	1	1995	DATE
gujaf-278	212	1	1995	DATE
gujaf-278	212	2	jones model	PERSON
gujaf-278	212	3	taci	PERSON
gujaf-278	212	4	t-1)+α1[(δrevi	NORP
gujaf-278	213	1	year	DATE
gujaf-278	213	2	between year t and year	DATE
gujaf-278	213	3	between year t and year	DATE
gujaf-278	213	4	ppei	GPE
gujaf-278	213	5	year	DATE
gujaf-278	213	6	year	DATE
gujaf-278	213	7	-1	ORG
gujaf-278	214	1	ceogn	GPE
gujaf-278	214	2	1	CARDINAL
gujaf-278	214	3	0	CARDINAL
gujaf-278	215	1	1	CARDINAL
gujaf-278	215	2	0	CARDINAL
gujaf-278	216	1	ceo	PERSON
gujaf-278	218	1	year	DATE
gujaf-278	218	2	years	DATE
gujaf-278	218	3	the nigeria exchange	ORG
gujaf-278	219	1	gusau journal of accounting	ORG
gujaf-278	219	2	5	CARDINAL
gujaf-278	219	3	1, april,	DATE
gujaf-278	219	4	2024 76	DATE
gujaf-278	219	5	frqit	ORG
gujaf-278	219	6	a+ 𝛽1ceognit+ 𝛽2ceofxit+	PERSON
gujaf-278	219	7	+𝜖it 4	DATE
gujaf-278	219	8	1	CARDINAL
gujaf-278	219	9	dev min max frq 100	PERSON
gujaf-278	219	10	0.001 .362	QUANTITY
gujaf-278	219	11	100 0.04 0.197	QUANTITY
gujaf-278	219	12	1	CARDINAL
gujaf-278	219	13	100	CARDINAL
gujaf-278	219	14	0.18 .386	QUANTITY
gujaf-278	219	15	1 17	CARDINAL
gujaf-278	219	16	100	CARDINAL
gujaf-278	219	17	16.11 25.60	CARDINAL
gujaf-278	219	18	100	CARDINAL
gujaf-278	219	19	100	CARDINAL
gujaf-278	219	20	6.2 7.0 -9.2 26.4	QUANTITY
gujaf-278	219	21	2023	CARDINAL
gujaf-278	219	22	1	CARDINAL
gujaf-278	219	23	0.086	CARDINAL
gujaf-278	219	24	0.073	CARDINAL
gujaf-278	221	1	4.1	CARDINAL
gujaf-278	221	2	.188	CARDINAL
gujaf-278	221	3	.39	GPE
gujaf-278	222	1	18.8%	PERCENT
gujaf-278	223	1	4%	PERCENT
gujaf-278	225	1	nigeria	GPE
gujaf-278	226	1	1	CARDINAL
gujaf-278	226	2	approximately 4years	CARDINAL
gujaf-278	226	3	years	DATE
gujaf-278	226	4	nigeria	GPE
gujaf-278	227	1	approximately 7.277	CARDINAL
gujaf-278	228	1	41 year	DATE
gujaf-278	228	2	6.2%	PERCENT
gujaf-278	229	1	gusau journal of accounting	ORG
gujaf-278	229	2	5	CARDINAL
gujaf-278	229	3	1, april	DATE
gujaf-278	229	4	2024 77	DATE
gujaf-278	229	5	2	CARDINAL
gujaf-278	229	6	1	CARDINAL
gujaf-278	229	7	2	CARDINAL
gujaf-278	229	8	3	CARDINAL
gujaf-278	229	9	4	CARDINAL
gujaf-278	229	10	5	CARDINAL
gujaf-278	229	11	6	CARDINAL
gujaf-278	229	12	7	CARDINAL
gujaf-278	229	13	1.000	CARDINAL
gujaf-278	229	14	1.000	CARDINAL
gujaf-278	229	15	1.000	CARDINAL
gujaf-278	229	16	0.097 0.100 1.000	MONEY
gujaf-278	229	17	0.186 0.051 -0.072	MONEY
gujaf-278	229	18	0.086 1.000	CARDINAL
gujaf-278	229	19	0.087 0.081 1.000	QUANTITY
gujaf-278	229	20	0.005 0.072	CARDINAL
gujaf-278	229	21	0.002 1.000	CARDINAL
gujaf-278	229	22	2023	CARDINAL
gujaf-278	229	23	2	CARDINAL
gujaf-278	230	1	2004	DATE
gujaf-278	230	2	2	CARDINAL
gujaf-278	230	3	0.8	CARDINAL
gujaf-278	230	4	3	CARDINAL
gujaf-278	230	5	1	CARDINAL
gujaf-278	230	6	1.36	CARDINAL
gujaf-278	230	7	0.733	CARDINAL
gujaf-278	230	8	1.65	CARDINAL
gujaf-278	230	9	1.04 0.964	CARDINAL
gujaf-278	230	10	1.05 0.948	CARDINAL
gujaf-278	230	11	1.02 0.979	CARDINAL
gujaf-278	230	12	1.36	CARDINAL
gujaf-278	230	13	1.25	CARDINAL
gujaf-278	230	14	2023	CARDINAL
gujaf-278	231	1	3	CARDINAL
gujaf-278	231	2	2008	DATE
gujaf-278	231	3	10	CARDINAL
gujaf-278	232	1	1.65	CARDINAL
gujaf-278	234	1	gusau journal of accounting	ORG
gujaf-278	234	2	5	CARDINAL
gujaf-278	234	3	1, april	DATE
gujaf-278	234	4	2024 78	DATE
gujaf-278	234	5	4	CARDINAL
gujaf-278	234	6	chi2	PERSON
gujaf-278	234	7	jacque bera	ORG
gujaf-278	234	8	1.06 0.589	CARDINAL
gujaf-278	234	9	weisberg	PERSON
gujaf-278	234	10	0.01	CARDINAL
gujaf-278	234	11	wooldridge	PERSON
gujaf-278	234	12	0.126	CARDINAL
gujaf-278	234	13	0.731	MONEY
gujaf-278	234	14	2023	CARDINAL
gujaf-278	235	1	jacque bera	PERSON
gujaf-278	235	2	5%	PERCENT
gujaf-278	236	1	0.589	CARDINAL
gujaf-278	236	2	greater than 5%	PERCENT
gujaf-278	238	1	cook-weisberg	PERSON
gujaf-278	239	1	5	CARDINAL
gujaf-278	239	2	chi2	ORG
gujaf-278	239	3	0.906	CARDINAL
gujaf-278	239	4	chi2	ORG
gujaf-278	239	5	0.01	CARDINAL
gujaf-278	239	6	5%	PERCENT
gujaf-278	241	1	wooldridge	PERSON
gujaf-278	242	1	a chi square of 0.126	FAC
gujaf-278	242	2	0.731	CARDINAL
gujaf-278	242	3	5%	PERCENT
gujaf-278	242	4	5	CARDINAL
gujaf-278	243	1	5	CARDINAL
gujaf-278	243	2	chi2	PERSON
gujaf-278	243	3	7.65	CARDINAL
gujaf-278	243	4	0.265	CARDINAL
gujaf-278	244	1	1.000	CARDINAL
gujaf-278	244	2	2023	CARDINAL
gujaf-278	245	1	chi2	ORG
gujaf-278	245	2	7.65	CARDINAL
gujaf-278	245	3	5%	PERCENT
gujaf-278	245	4	chi2	ORG
gujaf-278	245	5	0.265	CARDINAL
gujaf-278	246	1	hausman	PERSON
gujaf-278	247	1	the gusau journal of accounting	ORG
gujaf-278	247	2	5	CARDINAL
gujaf-278	247	3	1, april	DATE
gujaf-278	247	4	2024 79	DATE
gujaf-278	247	5	pagan lagrangian	ORG
gujaf-278	248	1	a chi square	FAC
gujaf-278	248	2	0.00	CARDINAL
gujaf-278	248	3	chibar2	PERSON
gujaf-278	248	4	1.000	CARDINAL
gujaf-278	250	1	6	CARDINAL
gujaf-278	251	1	0.128	CARDINAL
gujaf-278	251	2	0.029	CARDINAL
gujaf-278	252	1	0.039	CARDINAL
gujaf-278	252	2	0.037	CARDINAL
gujaf-278	252	3	0.001	CARDINAL
gujaf-278	253	1	0.019	CARDINAL
gujaf-278	253	2	0.245	CARDINAL
gujaf-278	253	3	0.204	CARDINAL
gujaf-278	253	4	0.124	CARDINAL
gujaf-278	253	5	5.97	CARDINAL
gujaf-278	253	6	2023	CARDINAL
gujaf-278	253	7	1%	PERCENT
gujaf-278	254	1	5%	PERCENT
gujaf-278	254	2	10%	PERCENT
gujaf-278	254	3	6	CARDINAL
gujaf-278	255	1	gusau journal of accounting	ORG
gujaf-278	255	2	5	CARDINAL
gujaf-278	255	3	1, april,	DATE
gujaf-278	255	4	2024 80	DATE
gujaf-278	255	5	nigerian	NORP
gujaf-278	255	6	12.4%	PERCENT
gujaf-278	256	1	two	CARDINAL
gujaf-278	256	2	nigerian	NORP
gujaf-278	256	3	2020	DATE
gujaf-278	256	4	16.3%	PERCENT
gujaf-278	256	5	ashafoke et al	PERSON
gujaf-278	257	1	2021	DATE
gujaf-278	257	2	18.4%	PERCENT
gujaf-278	258	1	5.97	CARDINAL
gujaf-278	258	2	0.000	CARDINAL
gujaf-278	258	3	chi square	PERSON
gujaf-278	260	1	nigeria	GPE
gujaf-278	261	1	6	CARDINAL
gujaf-278	261	2	0.128	CARDINAL
gujaf-278	261	3	0.029	CARDINAL
gujaf-278	261	4	5%	PERCENT
gujaf-278	262	1	nigeria	GPE
gujaf-278	263	1	0.128	CARDINAL
gujaf-278	266	1	2016	DATE
gujaf-278	267	1	2017	CARDINAL
gujaf-278	267	2	2018	DATE
gujaf-278	268	1	soares et al	PERSON
gujaf-278	269	1	2018	DATE
gujaf-278	270	1	al	ORG
gujaf-278	271	1	2021	CARDINAL
gujaf-278	272	1	mohammad et al	PERSON
gujaf-278	272	2	2020	DATE
gujaf-278	272	3	al-othman & al-zhoubi	ORG
gujaf-278	272	4	2019	DATE
gujaf-278	273	1	6	CARDINAL
gujaf-278	273	2	frq	PERSON
gujaf-278	273	3	nigeria	GPE
gujaf-278	274	1	5%	PERCENT
gujaf-278	275	1	nigeria	GPE
gujaf-278	275	2	frq	PERSON
gujaf-278	278	1	5	CARDINAL
gujaf-278	278	2	1, april	DATE
gujaf-278	278	3	2024 81	DATE
gujaf-278	278	4	jiang	GPE
gujaf-278	278	5	2013	DATE
gujaf-278	279	1	2018	DATE
gujaf-278	280	1	6	CARDINAL
gujaf-278	280	2	0.039	CARDINAL
gujaf-278	280	3	0.029	CARDINAL
gujaf-278	280	4	less than 5%	PERCENT
gujaf-278	281	1	0.039	CARDINAL
gujaf-278	282	1	ten	CARDINAL
gujaf-278	282	2	nigeria	GPE
gujaf-278	284	1	2021	CARDINAL
gujaf-278	284	2	bouaziz et al	PERSON
gujaf-278	285	1	2020	DATE
gujaf-278	285	2	ali & zhang	PERSON
gujaf-278	285	3	2015	DATE
gujaf-278	285	4	ceos manipulate	ORG
gujaf-278	290	1	mohammad et al	PERSON
gujaf-278	291	1	2020	DATE
gujaf-278	291	2	frq	PERSON
gujaf-278	292	1	frq	PERSON
gujaf-278	292	2	nigeria	GPE
gujaf-278	292	3	12.5%	PERCENT
gujaf-278	294	1	nigeria	GPE
gujaf-278	295	1	5	CARDINAL
gujaf-278	295	2	nigeria	GPE
gujaf-278	295	3	the period 2013	DATE
gujaf-278	295	4	2022	CARDINAL
gujaf-278	297	1	gusau journal of accounting	ORG
gujaf-278	297	2	5	CARDINAL
gujaf-278	297	3	1, april	DATE
gujaf-278	297	4	2024 82	DATE
gujaf-278	297	5	nigeria	GPE
gujaf-278	297	6	nigeria	GPE
gujaf-278	299	1	nigeria	GPE
gujaf-278	301	1	nigeria	GPE
gujaf-278	302	1	nigeria	GPE
gujaf-278	303	1	nigeria	GPE
gujaf-278	304	1	1995	DATE
gujaf-278	306	1	kothari et al.	PERSON
gujaf-278	306	2	2005	DATE
gujaf-278	306	3	dechow & dichew	ORG
gujaf-278	306	4	2002	DATE
gujaf-278	309	1	ali, a. & zhang	ORG
gujaf-278	309	2	w.	PERSON
gujaf-278	309	3	2015	CARDINAL
gujaf-278	310	1	59(1	CARDINAL
gujaf-278	310	2	60-79	CARDINAL
gujaf-278	311	1	alqatamin	GPE
gujaf-278	311	2	r.m.	GPE
gujaf-278	311	3	aribi	GPE
gujaf-278	311	4	z.a. & arun	ORG
gujaf-278	311	5	t.	GPE
gujaf-278	311	6	2017	CARDINAL
gujaf-278	312	1	jordan	GPE
gujaf-278	313	1	international journal of accounting	ORG
gujaf-278	313	2	25(3	CARDINAL
gujaf-278	313	3	356-375	CARDINAL
gujaf-278	314	1	al-othman	PERSON
gujaf-278	314	2	l. n., & al-zhoubi	PERSON
gujaf-278	314	3	m. n.	PERSON
gujaf-278	314	4	2019	DATE
gujaf-278	315	1	5	CARDINAL
gujaf-278	315	2	1, april,	DATE
gujaf-278	315	3	2024 83	DATE
gujaf-278	315	4	the amman stock exchange	ORG
gujaf-278	316	1	academy of accounting and	ORG
gujaf-278	316	2	23(1	GPE
gujaf-278	316	3	1-16	QUANTITY
gujaf-278	316	4	h. & zaman	ORG
gujaf-278	316	5	m.	PERSON
gujaf-278	316	6	2016	CARDINAL
gujaf-278	318	1	contemporary accounting and economics	ORG
gujaf-278	318	2	210-222.amara	CARDINAL
gujaf-278	318	3	i.	PERSON
gujaf-278	318	4	amar	GPE
gujaf-278	318	5	a.b. & jarboui	ORG
gujaf-278	318	6	a.	PERSON
gujaf-278	318	7	2013	DATE
gujaf-278	319	1	french	NORP
gujaf-278	320	1	3(3	CARDINAL
gujaf-278	320	2	40-51	CARDINAL
gujaf-278	321	1	arun	GPE
gujaf-278	321	2	t.g.	GPE
gujaf-278	321	3	y.e. & aribi	ORG
gujaf-278	321	4	z.a.	GPE
gujaf-278	321	5	2015	CARDINAL
gujaf-278	322	1	uk	GPE
gujaf-278	323	1	39	DATE
gujaf-278	323	2	137	CARDINAL
gujaf-278	324	1	ashafoke	ORG
gujaf-278	324	2	t.	GPE
gujaf-278	324	3	e. & ilaboya	ORG
gujaf-278	324	4	j.	PERSON
gujaf-278	324	5	2021	CARDINAL
gujaf-278	326	1	17	DATE
gujaf-278	326	2	1	CARDINAL
gujaf-278	326	3	156	CARDINAL
gujaf-278	327	1	axelson	ORG
gujaf-278	327	2	u. & bond	ORG
gujaf-278	327	3	2009	DATE
gujaf-278	330	1	stockholm school of economics	ORG
gujaf-278	330	2	university of pennsylvania	ORG
gujaf-278	330	3	s.r.	GPE
gujaf-278	330	4	salleh, z. & ahmad	ORG
gujaf-278	330	5	n.	PERSON
gujaf-278	330	6	2015	CARDINAL
gujaf-278	332	1	998-1022	CARDINAL
gujaf-278	332	2	m. e.	PERSON
gujaf-278	332	3	w. r., & lang	PERSON
gujaf-278	332	4	m. h. (	PERSON
gujaf-278	334	1	46(3	CARDINAL
gujaf-278	334	2	467	CARDINAL
gujaf-278	334	3	davidson	GPE
gujaf-278	334	4	l.f.	GPE
gujaf-278	334	5	rama	GPE
gujaf-278	334	6	d.v. & thiruvadi	ORG
gujaf-278	334	7	s.	PERSON
gujaf-278	334	8	2010	DATE
gujaf-278	335	1	cfo	ORG
gujaf-278	335	2	24(1	CARDINAL
gujaf-278	335	3	25	CARDINAL
gujaf-278	335	4	belot, f. & serve	ORG
gujaf-278	335	5	s. (2018	ORG
gujaf-278	336	1	56	CARDINAL
gujaf-278	336	2	323344	DATE
gujaf-278	337	1	bouaziz	PERSON
gujaf-278	337	2	d.	NORP
gujaf-278	337	3	salhi	GPE
gujaf-278	337	4	b. & jarboui, a.	ORG
gujaf-278	337	5	2020	DATE
gujaf-278	338	1	france	GPE
gujaf-278	339	1	journal of financial	ORG
gujaf-278	339	2	18(1	CARDINAL
gujaf-278	339	3	77	CARDINAL
gujaf-278	341	1	cai	PERSON
gujaf-278	341	2	m.	PERSON
gujaf-278	341	3	2012	DATE
gujaf-278	342	1	manda	PERSON
gujaf-278	343	1	journal of financial economics	ORG
gujaf-278	343	2	103(2	CARDINAL
gujaf-278	343	3	327	CARDINAL
gujaf-278	344	1	cimini	PERSON
gujaf-278	344	2	r.	PERSON
gujaf-278	344	3	2015	DATE
gujaf-278	346	1	european	NORP
gujaf-278	348	1	47	CARDINAL
gujaf-278	348	2	3	CARDINAL
gujaf-278	348	3	302–317	CARDINAL
gujaf-278	349	1	p. m.	PERSON
gujaf-278	349	2	sloan	PERSON
gujaf-278	349	3	r. g.	PERSON
gujaf-278	349	4	a. p.	PERSON
gujaf-278	349	5	1995	DATE
gujaf-278	351	1	193-225	CARDINAL
gujaf-278	352	1	ge	ORG
gujaf-278	352	2	w. & schrand	ORG
gujaf-278	352	3	2010	DATE
gujaf-278	353	1	5	CARDINAL
gujaf-278	353	2	1, april,	DATE
gujaf-278	353	3	2024 84	DATE
gujaf-278	354	1	50(2–3	CARDINAL
gujaf-278	355	1	344–401	CARDINAL
gujaf-278	356	1	10.1016/j.jacceco.2010.09.001	DATE
gujaf-278	357	1	p.m. &	EVENT
gujaf-278	357	2	i.d.	GPE
gujaf-278	357	3	2002	DATE
gujaf-278	359	1	35	CARDINAL
gujaf-278	360	1	eng	GPE
gujaf-278	360	2	l.l.	GPE
gujaf-278	360	3	tian	PERSON
gujaf-278	360	4	x.	GPE
gujaf-278	360	5	yu	GPE
gujaf-278	360	6	2019	DATE
gujaf-278	361	1	china	GPE
gujaf-278	361	2	the united states	GPE
gujaf-278	362	1	j. int.	PERSON
gujaf-278	363	1	financ	ORG
gujaf-278	364	1	mark	PERSON
gujaf-278	365	1	inst	PERSON
gujaf-278	366	1	59	CARDINAL
gujaf-278	366	2	184–201	CARDINAL
gujaf-278	366	3	faccio	ORG
gujaf-278	366	4	m., marchica	PERSON
gujaf-278	366	5	m.t. & mura	ORG
gujaf-278	366	6	r.	NORP
gujaf-278	366	7	2016	DATE
gujaf-278	368	1	39	CARDINAL
gujaf-278	368	2	193	CARDINAL
gujaf-278	369	1	fasb	ORG
gujaf-278	370	1	2018	DATE
gujaf-278	372	1	13 january, 2020	DATE
gujaf-278	373	1	gajevszky	PERSON
gujaf-278	373	2	a.	PERSON
gujaf-278	373	3	2015	CARDINAL
gujaf-278	374	1	romania	GPE
gujaf-278	375	1	15835812	DATE
gujaf-278	375	2	p. & poh-sun	ORG
gujaf-278	375	3	2013	DATE
gujaf-278	376	1	wang jiwei	PERSON
gujaf-278	376	2	53-62	DATE
gujaf-278	376	3	singapore	GPE
gujaf-278	376	4	smu	ORG
gujaf-278	376	5	australian	NORP
gujaf-278	376	6	s.s.	PERSON
gujaf-278	376	7	2020	DATE
gujaf-278	377	1	15,216	CARDINAL
gujaf-278	377	2	d. & pham	ORG
gujaf-278	377	3	2018	DATE
gujaf-278	379	1	48	DATE
gujaf-278	379	2	217	CARDINAL
gujaf-278	379	3	2008	DATE
gujaf-278	380	1	6th	ORDINAL
gujaf-278	380	2	prentice hall	ORG
gujaf-278	380	3	nj gujarati	ORG
gujaf-278	380	4	d. n.	PERSON
gujaf-278	380	5	2004	DATE
gujaf-278	381	1	fourth	ORDINAL
gujaf-278	382	1	mcgraw-hill	ORG
gujaf-278	383	1	gull, a.a.	ORG
gujaf-278	383	2	m., nagati	PERSON
gujaf-278	383	3	h.	PERSON
gujaf-278	383	4	chtioui	PERSON
gujaf-278	383	5	2018	DATE
gujaf-278	385	1	british	NORP
gujaf-278	385	2	50(3	CARDINAL
gujaf-278	385	3	255	CARDINAL
gujaf-278	386	1	hambrick	ORG
gujaf-278	386	2	d.c. & mason	ORG
gujaf-278	386	3	p.a.	GPE
gujaf-278	386	4	1984	DATE
gujaf-278	388	1	academy of management review	ORG
gujaf-278	388	2	9(2	CARDINAL
gujaf-278	388	3	193206	CARDINAL
gujaf-278	388	4	d.c.	GPE
gujaf-278	389	1	2007	DATE
gujaf-278	391	1	healy	PERSON
gujaf-278	391	2	j.m.	GPE
gujaf-278	391	3	1999	DATE
gujaf-278	392	1	13	CARDINAL
gujaf-278	392	2	365	CARDINAL
gujaf-278	393	1	w. & affess	ORG
gujaf-278	393	2	2012	DATE
gujaf-278	394	1	french	NORP
gujaf-278	395	1	global journal of management and business	ORG
gujaf-278	395	2	gusau journal of accounting	ORG
gujaf-278	395	3	5	CARDINAL
gujaf-278	395	4	1, april,	DATE
gujaf-278	395	5	2024 85	DATE
gujaf-278	395	6	e. a.	PERSON
gujaf-278	395	7	1992	DATE
gujaf-278	397	1	11(2	CARDINAL
gujaf-278	398	1	97–118	CARDINAL
gujaf-278	398	2	10.1016/0278	CARDINAL
gujaf-278	400	1	2018	DATE
gujaf-278	403	1	jensen	PERSON
gujaf-278	403	2	m. & w. meckling	PERSON
gujaf-278	403	3	1976	DATE
gujaf-278	404	1	jiang, f., zhu, b. & huang	ORG
gujaf-278	404	2	j. (	PERSON
gujaf-278	404	3	2013	DATE
gujaf-278	405	1	ceo	PERSON
gujaf-278	406	1	journal of multinational financial management	ORG
gujaf-278	406	2	23(3	CARDINAL
gujaf-278	406	3	134145	DATE
gujaf-278	407	1	kothari	PERSON
gujaf-278	407	2	s. p.	PERSON
gujaf-278	407	3	a. j. leone & wasley	PERSON
gujaf-278	407	4	c.e.	GPE
gujaf-278	407	5	2005	DATE
gujaf-278	409	1	39	CARDINAL
gujaf-278	409	2	163–197	CARDINAL
gujaf-278	409	3	f.	PERSON
gujaf-278	409	4	m. & zouari	PERSON
gujaf-278	409	5	z.	PERSON
gujaf-278	411	1	france	GPE
gujaf-278	412	1	international journal of innovation	ORG
gujaf-278	412	2	2(4	CARDINAL
gujaf-278	412	3	804	CARDINAL
gujaf-278	413	1	liu	PERSON
gujaf-278	413	2	chung	GPE
gujaf-278	413	3	c.y.	GPE
gujaf-278	413	4	sul, h.k. & wang	ORG
gujaf-278	413	5	2018	DATE
gujaf-278	415	1	korea	GPE
gujaf-278	416	1	journal of international business studies	ORG
gujaf-278	416	2	196	CARDINAL
gujaf-278	416	3	221	CARDINAL
gujaf-278	416	4	s.c.	GPE
gujaf-278	416	5	okafor	ORG
gujaf-278	416	6	g.o. & ofoegbu	ORG
gujaf-278	416	7	2013	DATE
gujaf-278	417	1	two	CARDINAL
gujaf-278	417	2	international journal of research	ORG
gujaf-278	417	3	6(3	CARDINAL
gujaf-278	417	4	9	CARDINAL
gujaf-278	417	5	a.a. & klibi	ORG
gujaf-278	417	6	m.f.	GPE
gujaf-278	417	7	2023	CARDINAL
gujaf-278	419	1	13(4	CARDINAL
gujaf-278	419	2	13921409	DATE
gujaf-278	420	1	https://doi.org/10.1108/jfbm-03-2023-0030peni	ORG
gujaf-278	420	2	e. & vahamma	ORG
gujaf-278	420	3	s.	PERSON
gujaf-278	420	4	2010	DATE
gujaf-278	422	1	36	CARDINAL
gujaf-278	425	1	1-20	CARDINAL
gujaf-278	425	2	j. (	PERSON
gujaf-278	425	3	1982	DATE
gujaf-278	428	1	n. guedes	PERSON
gujaf-278	428	2	m.j.	ORG
gujaf-278	428	3	2018	DATE
gujaf-278	430	1	yahaya	PERSON
gujaf-278	430	2	o. a.	PERSON
gujaf-278	430	3	2022	CARDINAL
gujaf-278	432	1	south african journal of accounting research	ORG
gujaf-278	432	2	36(2	CARDINAL
gujaf-278	432	3	1-13	DATE
gujaf-278	433	1	doi:10.1080/10291954.2020.186048x	CARDINAL
gujaf-278	433	2	gusau journal of accounting	ORG
gujaf-278	433	3	5	CARDINAL
gujaf-278	433	4	1, april,	DATE
gujaf-278	433	5	2024 86	DATE
gujaf-278	433	6	yeh	GPE
gujaf-278	433	7	chen	PERSON
gujaf-278	433	8	h.w.	PERSON
gujaf-278	433	9	wu	PERSON
gujaf-278	433	10	m.c.	PERSON
gujaf-278	433	11	2014	DATE
gujaf-278	435	1	taiwan	GPE
gujaf-278	437	1	mark	PERSON
gujaf-278	438	1	financ	ORG
gujaf-278	439	1	50	CARDINAL
gujaf-278	439	2	4	CARDINAL
gujaf-278	439	3	237–253	CARDINAL