id	sid	eid	entity	type
gujaf-279	1	1	gusau journal of accounting	ORG
gujaf-279	2	1	5	CARDINAL
gujaf-279	2	2	1, april	DATE
gujaf-279	2	3	2024	CARDINAL
gujaf-279	2	4	2756-665x	CARDINAL
gujaf-279	2	5	social sciences	ORG
gujaf-279	2	6	federal university gusau	ORG
gujaf-279	2	7	zamfara state	GPE
gujaf-279	2	8	gusau journal of accounting	ORG
gujaf-279	2	9	5	CARDINAL
gujaf-279	2	10	1, april	DATE
gujaf-279	2	11	2024	CARDINAL
gujaf-279	2	12	5	CARDINAL
gujaf-279	2	13	1 april	DATE
gujaf-279	2	14	2024	CARDINAL
gujaf-279	2	15	2756-665x	CARDINAL
gujaf-279	2	16	social sciences	ORG
gujaf-279	2	17	federal university gusau	ORG
gujaf-279	2	18	zamfara state	GPE
gujaf-279	3	1	ahmadu bello university press limited	ORG
gujaf-279	3	2	zaria	PERSON
gujaf-279	3	3	kaduna state	GPE
gujaf-279	3	4	nigeria	GPE
gujaf-279	4	1	08065949711	CARDINAL
gujaf-279	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-279	5	2	5	CARDINAL
gujaf-279	5	3	1, april	DATE
gujaf-279	5	4	2024	CARDINAL
gujaf-279	6	1	shehu usman hassan department	PERSON
gujaf-279	7	1	muhammad mustapha	PERSON
gujaf-279	7	2	ahmadu bello university	ORG
gujaf-279	7	3	zaria	PERSON
gujaf-279	7	4	kaduna state	GPE
gujaf-279	8	1	umar farouk	PERSON
gujaf-279	8	2	federal university gusau	ORG
gujaf-279	8	3	zamfara state	GPE
gujaf-279	9	1	modu kumshe department of accounting	ORG
gujaf-279	9	2	university of maiduguri	ORG
gujaf-279	9	3	borno	GPE
gujaf-279	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-279	10	2	paul university	ORG
gujaf-279	11	1	prof kabir tahir hamid	PERSON
gujaf-279	11	2	bayero university	ORG
gujaf-279	11	3	kano	ORG
gujaf-279	12	1	prof	PERSON
gujaf-279	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-279	13	2	university of jos	ORG
gujaf-279	14	1	clifford ofurum department of accounting	ORG
gujaf-279	14	2	university of portharcourt	ORG
gujaf-279	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-279	16	2	ahmadu bello university	ORG
gujaf-279	16	3	zaria	PERSON
gujaf-279	17	1	prof	PERSON
gujaf-279	18	1	yusuf	PERSON
gujaf-279	19	1	b. rahman	PERSON
gujaf-279	19	2	lagos state university	ORG
gujaf-279	20	1	gusau journal of accounting	ORG
gujaf-279	20	2	5	CARDINAL
gujaf-279	20	3	1, april	DATE
gujaf-279	20	4	2024	CARDINAL
gujaf-279	21	1	suleiman a. s. aruwa	PERSON
gujaf-279	21	2	nasarawa state university	ORG
gujaf-279	21	3	keffi	GPE
gujaf-279	23	1	muhammad junaidu	PERSON
gujaf-279	23	2	kurawa department of accounting	ORG
gujaf-279	23	3	university kano	ORG
gujaf-279	25	1	muhammad habibu sabari department	PERSON
gujaf-279	25	2	ahmadu bello university	ORG
gujaf-279	25	3	zaria	PERSON
gujaf-279	25	4	prof	PERSON
gujaf-279	26	1	okpanachi joshua department of accounting	ORG
gujaf-279	26	2	nigerian defence academy	ORG
gujaf-279	26	3	kaduna	GPE
gujaf-279	27	1	hassan ibrahim department	PERSON
gujaf-279	27	2	ibb university	ORG
gujaf-279	27	3	niger state	GPE
gujaf-279	28	1	prof	PERSON
gujaf-279	29	1	mary okwo department of accounting	ORG
gujaf-279	29	2	enugu state university of science and technology	ORG
gujaf-279	31	1	aminu isah department of accounting	ORG
gujaf-279	31	2	bayero university	ORG
gujaf-279	31	3	kano	ORG
gujaf-279	32	1	prof	PERSON
gujaf-279	33	1	ahmadu bello department of accounting	ORG
gujaf-279	33	2	ahmadu bello university	ORG
gujaf-279	33	3	zaria	PERSON
gujaf-279	34	1	prof	PERSON
gujaf-279	35	1	musa yelwa abubakar department	PERSON
gujaf-279	35	2	usmanu danfodiyo university	ORG
gujaf-279	35	3	sokoto state	ORG
gujaf-279	36	1	prof	ORG
gujaf-279	37	1	salisu abubakar department of accounting	ORG
gujaf-279	37	2	ahmadu bello university	ORG
gujaf-279	37	3	zaria	PERSON
gujaf-279	37	4	kaduna state	GPE
gujaf-279	38	1	prof	PERSON
gujaf-279	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-279	39	2	dutse	GPE
gujaf-279	39	3	jigawa state	GPE
gujaf-279	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-279	41	2	bayero university	ORG
gujaf-279	42	1	gusau journal of accounting	ORG
gujaf-279	42	2	5	CARDINAL
gujaf-279	42	3	1, april	DATE
gujaf-279	42	4	2024	CARDINAL
gujaf-279	42	5	fatima	PERSON
gujaf-279	42	6	university of maiduguri	ORG
gujaf-279	42	7	borno	GPE
gujaf-279	43	1	dr.	PERSON
gujaf-279	43	2	nasiru a. ka’oje	PERSON
gujaf-279	43	3	usmanu danfodiyo university	ORG
gujaf-279	43	4	sokoto	PERSON
gujaf-279	44	1	aminu abdullahi department of accounting	ORG
gujaf-279	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-279	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-279	45	2	nigerian defence academy	ORG
gujaf-279	45	3	kaduna state	GPE
gujaf-279	46	1	dr.	PERSON
gujaf-279	46	2	saidu adamu department of accounting	ORG
gujaf-279	47	1	dr.	PERSON
gujaf-279	47	2	nasiru yunusa department	PERSON
gujaf-279	47	3	ahmadu bello university	ORG
gujaf-279	47	4	zaria	PERSON
gujaf-279	48	1	aisha	PERSON
gujaf-279	48	2	muhammad department	PERSON
gujaf-279	48	3	ahmadu bello university	ORG
gujaf-279	48	4	zaria	PERSON
gujaf-279	49	1	lawal muhammad	PERSON
gujaf-279	49	2	ahmadu bello university	ORG
gujaf-279	49	3	zaria	PERSON
gujaf-279	50	1	farouk	PERSON
gujaf-279	50	2	american university of nigeria	ORG
gujaf-279	50	3	yola	ORG
gujaf-279	51	1	bashir umar farouk	PERSON
gujaf-279	51	2	federal university gusau	ORG
gujaf-279	51	3	zamfara state	GPE
gujaf-279	52	1	dr emmanuel omokhuale department	PERSON
gujaf-279	52	2	federal university gusau	ORG
gujaf-279	53	1	state gusau journal of accounting	ORG
gujaf-279	53	2	5	CARDINAL
gujaf-279	53	3	1, april	DATE
gujaf-279	53	4	2024	CARDINAL
gujaf-279	53	5	vi advisory board	ORG
gujaf-279	54	1	kabiru isah	PERSON
gujaf-279	54	2	bayero university kano	ORG
gujaf-279	55	1	bashir	PERSON
gujaf-279	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-279	55	3	sokoto state	ORG
gujaf-279	57	1	muhammad tanko	PERSON
gujaf-279	57	2	kaduna state university	ORG
gujaf-279	57	3	kaduna	GPE
gujaf-279	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-279	58	2	sokoto state	ORG
gujaf-279	60	1	aliyu sulaiman kantudu	PERSON
gujaf-279	60	2	university kano	ORG
gujaf-279	61	1	yazid kabir ibrahim	PERSON
gujaf-279	61	2	federal university gusau	ORG
gujaf-279	61	3	zamfara state	GPE
gujaf-279	62	1	gusau journal of accounting	ORG
gujaf-279	62	2	5	CARDINAL
gujaf-279	62	3	1, april	DATE
gujaf-279	62	4	2024	CARDINAL
gujaf-279	62	5	gusau journal of accounting	ORG
gujaf-279	63	1	two	CARDINAL
gujaf-279	63	2	april and october annually	DATE
gujaf-279	64	1	the department of accounting	ORG
gujaf-279	64	2	social sciences	ORG
gujaf-279	64	3	federal university gusau	ORG
gujaf-279	64	4	zamfara state	GPE
gujaf-279	64	5	nigeria	GPE
gujaf-279	64	6	islamic finance	ORG
gujaf-279	64	7	islamic	NORP
gujaf-279	65	1	english	LANGUAGE
gujaf-279	66	1	more than 15	CARDINAL
gujaf-279	66	2	a4	ORG
gujaf-279	66	3	1.5	CARDINAL
gujaf-279	66	4	12	CARDINAL
gujaf-279	67	1	25 percent	PERCENT
gujaf-279	68	1	5000	CARDINAL
gujaf-279	68	2	more than 250	CARDINAL
gujaf-279	68	3	four	CARDINAL
gujaf-279	69	1	apa 7th	PRODUCT
gujaf-279	70	1	5	CARDINAL
gujaf-279	70	2	1, april	DATE
gujaf-279	70	3	2024	CARDINAL
gujaf-279	74	1	fcmb	PERSON
gujaf-279	74	2	7278465011	DATE
gujaf-279	74	3	gusau journal of accounting	ORG
gujaf-279	74	4	federal university gusau	ORG
gujaf-279	74	5	zamfara state	GPE
gujaf-279	76	1	+2348069393824	DATE
gujaf-279	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-279	76	3	5	CARDINAL
gujaf-279	76	4	1, april	DATE
gujaf-279	76	5	2024	DATE
gujaf-279	76	6	nigeria sirajo	GPE
gujaf-279	76	7	saad	PERSON
gujaf-279	76	8	shehu usman hassan phd	PERSON
gujaf-279	76	9	saidu adamu phd board	PERSON
gujaf-279	76	10	nigerian	NORP
gujaf-279	77	1	aliyu abubakar	PERSON
gujaf-279	77	2	yunusa nasiru phd	PERSON
gujaf-279	77	3	umar abubakar	PERSON
gujaf-279	77	4	nigeria	GPE
gujaf-279	77	5	shehu usman	ORG
gujaf-279	77	6	danson andrew	PERSON
gujaf-279	77	7	abdullahi bala ado phd	PERSON
gujaf-279	77	8	nigeria	GPE
gujaf-279	77	9	nkiru philomena	ORG
gujaf-279	77	10	esther	PERSON
gujaf-279	77	11	daniel gbadebo	PERSON
gujaf-279	77	12	nigeria	GPE
gujaf-279	77	13	bashir abdulrauf mohammed	PERSON
gujaf-279	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-279	78	1	salisu	ORG
gujaf-279	78	2	ibrahim yusuf phd	PERSON
gujaf-279	78	3	suleiman salami phd	PERSON
gujaf-279	78	4	ridwan ayagi phd	PERSON
gujaf-279	78	5	aca	ORG
gujaf-279	78	6	rashida lawal	PERSON
gujaf-279	78	7	phd	PERSON
gujaf-279	78	8	nigeria	GPE
gujaf-279	78	9	catherine omoleye	PERSON
gujaf-279	78	10	ezekiel phd csr	PERSON
gujaf-279	78	11	nigeria	GPE
gujaf-279	78	12	pls	NORP
gujaf-279	78	13	tajudeen alaburo	PERSON
gujaf-279	78	14	rofiat bolanle	GPE
gujaf-279	78	15	abdussalam	GPE
gujaf-279	78	16	abdulrahman abubakar	PERSON
gujaf-279	78	17	tajudeen	PERSON
gujaf-279	78	18	akeem olamilekan babatunde	PERSON
gujaf-279	78	19	nigeria	GPE
gujaf-279	78	20	adamu kanoma	PERSON
gujaf-279	78	21	nurudeen usman miko	PERSON
gujaf-279	78	22	augustine ayuba	ORG
gujaf-279	78	23	idris mohammed	PERSON
gujaf-279	78	24	mark g	PERSON
gujaf-279	78	25	tagwai gusau journal of accounting	ORG
gujaf-279	78	26	5	CARDINAL
gujaf-279	78	27	1, april	DATE
gujaf-279	78	28	2024	CARDINAL
gujaf-279	78	29	nigeria odogu	GPE
gujaf-279	78	30	terry keme zuode	PERSON
gujaf-279	78	31	phd	PERSON
gujaf-279	78	32	koroye	PERSON
gujaf-279	78	33	amapamo stephen board	ORG
gujaf-279	78	34	nigeria	GPE
gujaf-279	78	35	rashida lawal phd	PERSON
gujaf-279	79	1	kabir hamid tahir	PERSON
gujaf-279	79	2	nigeria	GPE
gujaf-279	79	3	adamu lawal bello	ORG
gujaf-279	80	1	j. okpanachi	PERSON
gujaf-279	81	1	t. nyor	PERSON
gujaf-279	81	2	lateef olumude mustapha	PERSON
gujaf-279	81	3	ph.d	ORG
gujaf-279	81	4	nigerian	NORP
gujaf-279	82	1	tajudeen alaburo	ORG
gujaf-279	82	2	abdulsalam	PERSON
gujaf-279	82	3	daniel gbadebo	PERSON
gujaf-279	82	4	nigeria	GPE
gujaf-279	82	5	idris mohammed	PERSON
gujaf-279	82	6	bejamin k	PERSON
gujaf-279	82	7	gugong phd	PERSON
gujaf-279	82	8	rofiat adedokun	PERSON
gujaf-279	82	9	abdulrahman	PERSON
gujaf-279	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-279	82	11	5	CARDINAL
gujaf-279	82	12	1, april	DATE
gujaf-279	82	13	2024	CARDINAL
gujaf-279	82	14	109	CARDINAL
gujaf-279	82	15	ridwan ayagi phd department	PERSON
gujaf-279	82	16	bayero university	ORG
gujaf-279	82	17	kano	GPE
gujaf-279	82	18	nigeria	GPE
gujaf-279	82	19	rashida lawal phd	PERSON
gujaf-279	82	20	department of accounting	ORG
gujaf-279	82	21	bayero university	ORG
gujaf-279	82	22	kano	GPE
gujaf-279	82	23	nigeria	GPE
gujaf-279	82	24	ia	GPE
gujaf-279	82	25	seventeen years	DATE
gujaf-279	82	26	2007	DATE
gujaf-279	83	1	ia	GPE
gujaf-279	83	2	coe	ORG
gujaf-279	83	3	wacc	PERSON
gujaf-279	83	4	two	CARDINAL
gujaf-279	84	1	ia	GPE
gujaf-279	84	2	coe	ORG
gujaf-279	84	3	wacc	PERSON
gujaf-279	85	1	first	ORDINAL
gujaf-279	86	1	ia	GPE
gujaf-279	86	2	ia	GPE
gujaf-279	87	1	asia	LOC
gujaf-279	88	1	ia	GPE
gujaf-279	88	2	coe	ORG
gujaf-279	88	3	2004	DATE
gujaf-279	91	1	ia	GPE
gujaf-279	92	1	1	CARDINAL
gujaf-279	95	1	mailto:rlawal.iiibf@buk.edu.ng gusau journal of accounting	ORG
gujaf-279	95	2	5	CARDINAL
gujaf-279	95	3	1, april	DATE
gujaf-279	95	4	2024 110	DATE
gujaf-279	95	5	2023	CARDINAL
gujaf-279	97	1	khomsiyah & susanti	ORG
gujaf-279	97	2	2003	DATE
gujaf-279	97	3	dewi et al.	GPE
gujaf-279	97	4	2020	DATE
gujaf-279	98	1	first	ORDINAL
gujaf-279	98	2	ia	GPE
gujaf-279	99	1	one	CARDINAL
gujaf-279	99	2	2015	DATE
gujaf-279	101	1	2011	DATE
gujaf-279	101	2	rymar	GPE
gujaf-279	101	3	2016	DATE
gujaf-279	102	1	ia	GPE
gujaf-279	102	2	2017	DATE
gujaf-279	106	1	ia	GPE
gujaf-279	106	2	majeed et al.	PERSON
gujaf-279	106	3	nasir et al.	PERSON
gujaf-279	106	4	2018	DATE
gujaf-279	106	5	ayagi & kurawa	ORG
gujaf-279	106	6	2019	DATE
gujaf-279	106	7	ayagi & salisu	ORG
gujaf-279	106	8	2023	CARDINAL
gujaf-279	107	1	hussain et al	PERSON
gujaf-279	107	2	2021	CARDINAL
gujaf-279	107	3	kurniasih & rustam	ORG
gujaf-279	107	4	2022	CARDINAL
gujaf-279	107	5	2023	CARDINAL
gujaf-279	108	1	ia	GPE
gujaf-279	108	2	two	CARDINAL
gujaf-279	109	1	ia	GPE
gujaf-279	110	1	ia	GPE
gujaf-279	111	1	derrien et al	PERSON
gujaf-279	112	1	2014	DATE
gujaf-279	112	2	five	CARDINAL
gujaf-279	112	3	ia	GPE
gujaf-279	112	4	ia	GPE
gujaf-279	112	5	824	CARDINAL
gujaf-279	112	6	the united state of	GPE
gujaf-279	112	7	america (usa	ORG
gujaf-279	113	1	lee	PERSON
gujaf-279	113	2	2018	DATE
gujaf-279	113	3	5	CARDINAL
gujaf-279	113	4	1, april	DATE
gujaf-279	113	5	2024 111	DATE
gujaf-279	113	6	25	CARDINAL
gujaf-279	113	7	south korea	GPE
gujaf-279	113	8	ia	GPE
gujaf-279	113	9	coe	ORG
gujaf-279	115	1	ia	GPE
gujaf-279	115	2	17-year	DATE
gujaf-279	115	3	2007	DATE
gujaf-279	116	1	ia	GPE
gujaf-279	116	2	coe	ORG
gujaf-279	119	1	2	CARDINAL
gujaf-279	119	2	2017	DATE
gujaf-279	120	1	one	CARDINAL
gujaf-279	120	2	2019	DATE
gujaf-279	121	1	ia	GPE
gujaf-279	121	2	at least one	CARDINAL
gujaf-279	122	1	ia	GPE
gujaf-279	122	2	two	CARDINAL
gujaf-279	123	1	hayes	PERSON
gujaf-279	123	2	2019	DATE
gujaf-279	124	1	two	CARDINAL
gujaf-279	124	2	one	CARDINAL
gujaf-279	124	3	2003	DATE
gujaf-279	125	1	ia	GPE
gujaf-279	125	2	quy-toan	ORG
gujaf-279	125	3	2003	DATE
gujaf-279	127	1	diantimala et al	PERSON
gujaf-279	127	2	2022	CARDINAL
gujaf-279	129	1	dewi et al	PERSON
gujaf-279	129	2	2020	DATE
gujaf-279	129	3	5	CARDINAL
gujaf-279	129	4	1, april	DATE
gujaf-279	129	5	2024 112	DATE
gujaf-279	130	1	2012	DATE
gujaf-279	132	1	wacc	PERSON
gujaf-279	132	2	at least two	CARDINAL
gujaf-279	133	1	wacc	PERSON
gujaf-279	133	2	wilkinson, 2013	ORG
gujaf-279	134	1	ia	GPE
gujaf-279	134	2	hughes et al	PERSON
gujaf-279	135	1	2007	DATE
gujaf-279	135	2	ia	GPE
gujaf-279	136	1	rogo	PERSON
gujaf-279	136	2	2007	DATE
gujaf-279	136	3	4,709	CARDINAL
gujaf-279	136	4	1993 to 2003	DATE
gujaf-279	137	1	ia	GPE
gujaf-279	137	2	coe	ORG
gujaf-279	137	3	us	GPE
gujaf-279	138	1	lambert	ORG
gujaf-279	138	2	verrecchia	ORG
gujaf-279	138	3	2010	DATE
gujaf-279	138	4	ia	GPE
gujaf-279	139	1	verrecchia	ORG
gujaf-279	139	2	2010	DATE
gujaf-279	139	3	armstrong et al	PERSON
gujaf-279	140	1	2011	DATE
gujaf-279	140	2	1976 to 2006	DATE
gujaf-279	140	3	ia	GPE
gujaf-279	140	4	coe	ORG
gujaf-279	141	1	lambert et al	PERSON
gujaf-279	142	1	2012	DATE
gujaf-279	142	2	armstrong et al	PERSON
gujaf-279	143	1	2011	DATE
gujaf-279	145	1	2007	DATE
gujaf-279	145	2	rogo	PERSON
gujaf-279	145	3	2007	DATE
gujaf-279	145	4	armstrong et al	PERSON
gujaf-279	146	1	2011	DATE
gujaf-279	146	2	lambert et al	PERSON
gujaf-279	147	1	2012	DATE
gujaf-279	147	2	ia	GPE
gujaf-279	147	3	first	ORDINAL
gujaf-279	149	1	barron et al	ORG
gujaf-279	149	2	2012	DATE
gujaf-279	149	3	kazemi	PERSON
gujaf-279	149	4	rahmani	PERSON
gujaf-279	149	5	2013	DATE
gujaf-279	149	6	lambert et al	PERSON
gujaf-279	150	1	2012	DATE
gujaf-279	151	1	kazemi	PERSON
gujaf-279	151	2	rahmani	PERSON
gujaf-279	151	3	2013	DATE
gujaf-279	151	4	ia	GPE
gujaf-279	152	1	barron et al	PERSON
gujaf-279	153	1	2012	DATE
gujaf-279	153	2	ia	GPE
gujaf-279	153	3	coe	ORG
gujaf-279	154	1	gusau journal of accounting	ORG
gujaf-279	154	2	5	CARDINAL
gujaf-279	154	3	1, april	DATE
gujaf-279	154	4	2024 113	DATE
gujaf-279	154	5	armstrong et al	PERSON
gujaf-279	154	6	2011	DATE
gujaf-279	154	7	lambert et al	PERSON
gujaf-279	154	8	2012	DATE
gujaf-279	154	9	barron et al	PERSON
gujaf-279	154	10	2012	DATE
gujaf-279	154	11	kazemi	PERSON
gujaf-279	154	12	rahmani	PERSON
gujaf-279	154	13	2013	DATE
gujaf-279	154	14	ia	GPE
gujaf-279	154	15	ia	GPE
gujaf-279	157	1	2012	DATE
gujaf-279	157	2	ia	GPE
gujaf-279	157	3	coe capital	ORG
gujaf-279	157	4	kazemi	PERSON
gujaf-279	157	5	rahmani	PERSON
gujaf-279	157	6	2013	DATE
gujaf-279	158	1	barron et al	PERSON
gujaf-279	158	2	2012	DATE
gujaf-279	158	3	sheng	PERSON
gujaf-279	158	4	2011	DATE
gujaf-279	158	5	ia	GPE
gujaf-279	158	6	kazemi	PERSON
gujaf-279	158	7	rahmani	PERSON
gujaf-279	158	8	2013	DATE
gujaf-279	159	1	barron et al	PERSON
gujaf-279	160	1	2012	DATE
gujaf-279	160	2	easton	GPE
gujaf-279	160	3	2004	DATE
gujaf-279	160	4	kazemi	GPE
gujaf-279	160	5	rahmani	PERSON
gujaf-279	160	6	2013	DATE
gujaf-279	161	1	two	CARDINAL
gujaf-279	162	1	barron et al	PERSON
gujaf-279	162	2	2012	DATE
gujaf-279	162	3	614	CARDINAL
gujaf-279	162	4	from1983	ORG
gujaf-279	162	5	2010	DATE
gujaf-279	162	6	109	CARDINAL
gujaf-279	162	7	iranian	NORP
gujaf-279	162	8	2005	DATE
gujaf-279	162	9	2010	DATE
gujaf-279	162	10	kazemi	PERSON
gujaf-279	162	11	rahmani	PERSON
gujaf-279	162	12	2013	DATE
gujaf-279	164	1	2013	DATE
gujaf-279	164	2	kazemi	PERSON
gujaf-279	164	3	rahmani	PERSON
gujaf-279	164	4	2013	DATE
gujaf-279	164	5	ia	GPE
gujaf-279	164	6	coe capital	ORG
gujaf-279	166	1	2013	DATE
gujaf-279	166	2	coe capital	ORG
gujaf-279	166	3	two	CARDINAL
gujaf-279	166	4	ia	GPE
gujaf-279	167	1	three	CARDINAL
gujaf-279	167	2	kelly	PERSON
gujaf-279	167	3	2012	DATE
gujaf-279	168	1	2013	DATE
gujaf-279	168	2	berkman et al	PERSON
gujaf-279	169	1	2013	DATE
gujaf-279	169	2	china	GPE
gujaf-279	169	3	finland	GPE
gujaf-279	169	4	yan	PERSON
gujaf-279	169	5	2013	DATE
gujaf-279	170	1	43	CARDINAL
gujaf-279	170	2	usa	GPE
gujaf-279	170	3	derrien et al	PERSON
gujaf-279	170	4	2014	DATE
gujaf-279	171	1	five	CARDINAL
gujaf-279	171	2	ia	GPE
gujaf-279	171	3	zero	CARDINAL
gujaf-279	171	4	days	DATE
gujaf-279	171	5	ia	GPE
gujaf-279	173	1	ia	GPE
gujaf-279	174	1	levi	PERSON
gujaf-279	174	2	zhang	PERSON
gujaf-279	174	3	2014	DATE
gujaf-279	174	4	the coe gusau journal of accounting	ORG
gujaf-279	174	5	5	CARDINAL
gujaf-279	174	6	1, april	DATE
gujaf-279	174	7	2024 114	DATE
gujaf-279	174	8	ia	GPE
gujaf-279	175	1	annually	DATE
gujaf-279	175	2	quarterly	DATE
gujaf-279	175	3	ia	GPE
gujaf-279	176	1	days	DATE
gujaf-279	176	2	the fiscal quarter	DATE
gujaf-279	177	1	2015	DATE
gujaf-279	177	2	50	CARDINAL
gujaf-279	177	3	the palestine stock exchange	ORG
gujaf-279	177	4	coe	ORG
gujaf-279	178	1	ia	GPE
gujaf-279	178	2	coe	ORG
gujaf-279	179	1	2016	CARDINAL
gujaf-279	179	2	2015	DATE
gujaf-279	180	1	2016	CARDINAL
gujaf-279	180	2	ia	GPE
gujaf-279	180	3	the tehran stock exchange	ORG
gujaf-279	181	1	ia	GPE
gujaf-279	182	1	saa'deh et al	PERSON
gujaf-279	183	1	2017	CARDINAL
gujaf-279	183	2	2015	DATE
gujaf-279	183	3	ia	GPE
gujaf-279	183	4	amman stock exchange	ORG
gujaf-279	183	5	ase	ORG
gujaf-279	184	1	2018	DATE
gujaf-279	185	1	about 123	CARDINAL
gujaf-279	185	2	the tehran stock exchange	ORG
gujaf-279	185	3	2008 to 2014	DATE
gujaf-279	185	4	ia	GPE
gujaf-279	185	5	coe	ORG
gujaf-279	186	1	gls	ORG
gujaf-279	187	1	ia	GPE
gujaf-279	187	2	coe	ORG
gujaf-279	189	1	2018	DATE
gujaf-279	189	2	lee	PERSON
gujaf-279	189	3	2018	DATE
gujaf-279	189	4	south korean	NORP
gujaf-279	189	5	25	CARDINAL
gujaf-279	190	1	lee	PERSON
gujaf-279	190	2	2018	DATE
gujaf-279	190	3	2006	DATE
gujaf-279	190	4	2007	DATE
gujaf-279	191	1	152	CARDINAL
gujaf-279	191	2	ia	GPE
gujaf-279	192	1	gusau journal of accounting	ORG
gujaf-279	192	2	5	CARDINAL
gujaf-279	192	3	1, april	DATE
gujaf-279	192	4	2024 115	DATE
gujaf-279	192	5	ayagi	NORP
gujaf-279	192	6	kurawa	PERSON
gujaf-279	192	7	2019	DATE
gujaf-279	192	8	two	CARDINAL
gujaf-279	193	1	2018	DATE
gujaf-279	193	2	lee	PERSON
gujaf-279	193	3	2018	DATE
gujaf-279	193	4	ia	GPE
gujaf-279	193	5	the nigerian stock exchange	ORG
gujaf-279	194	1	ia	GPE
gujaf-279	194	2	ayagi	NORP
gujaf-279	194	3	kurawa	PERSON
gujaf-279	194	4	2019	DATE
gujaf-279	194	5	thomson reuters	ORG
gujaf-279	194	6	annual	DATE
gujaf-279	194	7	10 years	DATE
gujaf-279	195	1	ia	GPE
gujaf-279	195	2	chiang	PERSON
gujaf-279	195	3	1986	DATE
gujaf-279	195	4	kazemi	PERSON
gujaf-279	195	5	rahmani	PERSON
gujaf-279	195	6	2013	DATE
gujaf-279	196	1	ayagi	NORP
gujaf-279	196	2	kurawa	PERSON
gujaf-279	196	3	2019	DATE
gujaf-279	196	4	melinda	PERSON
gujaf-279	196	5	barokah	PERSON
gujaf-279	196	6	2019	DATE
gujaf-279	196	7	ia	GPE
gujaf-279	196	8	coe	ORG
gujaf-279	197	1	one hundred and twenty-three	CARDINAL
gujaf-279	197	2	123	CARDINAL
gujaf-279	197	3	the indonesian stock exchange	ORG
gujaf-279	197	4	2007	DATE
gujaf-279	197	5	2012	DATE
gujaf-279	198	1	ia	GPE
gujaf-279	198	2	coe	ORG
gujaf-279	199	1	kurawa	PERSON
gujaf-279	199	2	2019	DATE
gujaf-279	199	3	ia	GPE
gujaf-279	199	4	coe	ORG
gujaf-279	200	1	ayagi	NORP
gujaf-279	200	2	kurawa	PERSON
gujaf-279	200	3	2019	DATE
gujaf-279	200	4	melinda	PERSON
gujaf-279	200	5	barokah	PERSON
gujaf-279	200	6	2019	DATE
gujaf-279	201	1	ayagi	NORP
gujaf-279	201	2	kurawa	PERSON
gujaf-279	201	3	2019	DATE
gujaf-279	201	4	the nigerian stock exchange	ORG
gujaf-279	201	5	10 year	DATE
gujaf-279	202	1	kazemi	PERSON
gujaf-279	202	2	rahmani	PERSON
gujaf-279	202	3	2013	DATE
gujaf-279	203	1	melinda	PERSON
gujaf-279	203	2	barokah	PERSON
gujaf-279	203	3	2019	DATE
gujaf-279	203	4	the indonesia stock exchange	ORG
gujaf-279	203	5	6 years	DATE
gujaf-279	204	1	coe	ORG
gujaf-279	204	2	2004	DATE
gujaf-279	204	3	ayagi	NORP
gujaf-279	204	4	kurawa	PERSON
gujaf-279	204	5	2019	DATE
gujaf-279	205	1	dewi et al	PERSON
gujaf-279	205	2	2020	DATE
gujaf-279	205	3	melinda	PERSON
gujaf-279	205	4	barokah	PERSON
gujaf-279	205	5	2019	DATE
gujaf-279	205	6	kurawa	PERSON
gujaf-279	205	7	2019	DATE
gujaf-279	206	1	melinda	PERSON
gujaf-279	206	2	barokah	PERSON
gujaf-279	206	3	2019	DATE
gujaf-279	206	4	dewi et al	PERSON
gujaf-279	206	5	2020	DATE
gujaf-279	206	6	the indonesian stock exchange	ORG
gujaf-279	207	1	melinda	PERSON
gujaf-279	207	2	barokah	PERSON
gujaf-279	207	3	2019	CARDINAL
gujaf-279	207	4	6 years	DATE
gujaf-279	207	5	dewi et al	PERSON
gujaf-279	207	6	2020	DATE
gujaf-279	207	7	only three years	DATE
gujaf-279	207	8	2016-2018	DATE
gujaf-279	208	1	gusau journal of accounting	ORG
gujaf-279	208	2	5	CARDINAL
gujaf-279	208	3	1, april	DATE
gujaf-279	208	4	2024 116	DATE
gujaf-279	208	5	123	CARDINAL
gujaf-279	208	6	melinda	PERSON
gujaf-279	208	7	barokah	PERSON
gujaf-279	208	8	2019	DATE
gujaf-279	208	9	dewi et al	PERSON
gujaf-279	208	10	2020	DATE
gujaf-279	208	11	76	DATE
gujaf-279	209	1	muslim	NORP
gujaf-279	209	2	setiawan	PERSON
gujaf-279	209	3	2021	CARDINAL
gujaf-279	209	4	dewi et al	PERSON
gujaf-279	210	1	2020	DATE
gujaf-279	211	1	muslim	NORP
gujaf-279	211	2	setiawan	PERSON
gujaf-279	211	3	2021	CARDINAL
gujaf-279	211	4	dewi et al	PERSON
gujaf-279	212	1	2020	DATE
gujaf-279	213	1	more than eight	CARDINAL
gujaf-279	213	2	the period 2016 to 2019	DATE
gujaf-279	214	1	coe	ORG
gujaf-279	214	2	two	CARDINAL
gujaf-279	214	3	ia	GPE
gujaf-279	215	1	coe	ORG
gujaf-279	215	2	ia	GPE
gujaf-279	215	3	coe	ORG
gujaf-279	215	4	coe	ORG
gujaf-279	215	5	melinda	PERSON
gujaf-279	215	6	barokah	PERSON
gujaf-279	215	7	2019	DATE
gujaf-279	215	8	ia	GPE
gujaf-279	215	9	coe	ORG
gujaf-279	216	1	diantimala et al	GPE
gujaf-279	216	2	2022	CARDINAL
gujaf-279	216	3	ia	GPE
gujaf-279	216	4	coe	ORG
gujaf-279	216	5	the indonesian stock exchange	ORG
gujaf-279	216	6	2012 to 2019	DATE
gujaf-279	217	1	ia	GPE
gujaf-279	219	1	ia	GPE
gujaf-279	219	2	the iraqi stock exchange	ORG
gujaf-279	219	3	khaleefah	ORG
gujaf-279	219	4	al-hussainy	ORG
gujaf-279	219	5	2023	CARDINAL
gujaf-279	219	6	ia	GPE
gujaf-279	220	1	ia	GPE
gujaf-279	220	2	wacc	PERSON
gujaf-279	221	1	first	ORDINAL
gujaf-279	221	2	ia	GPE
gujaf-279	222	1	kurawa	PERSON
gujaf-279	222	2	2019	DATE
gujaf-279	222	3	muslim	NORP
gujaf-279	222	4	setiawan	PERSON
gujaf-279	222	5	2021	CARDINAL
gujaf-279	223	1	ia	GPE
gujaf-279	224	1	ia	GPE
gujaf-279	227	1	gusau journal of accounting	ORG
gujaf-279	227	2	5	CARDINAL
gujaf-279	227	3	1, april	DATE
gujaf-279	227	4	2024 117	DATE
gujaf-279	228	1	easley	GPE
gujaf-279	228	2	o'hara (2004	DATE
gujaf-279	228	3	xie	PERSON
gujaf-279	228	4	2013	DATE
gujaf-279	229	1	xie	PERSON
gujaf-279	229	2	2013	DATE
gujaf-279	231	1	xie	GPE
gujaf-279	231	2	2013	DATE
gujaf-279	231	3	ia	GPE
gujaf-279	231	4	two	CARDINAL
gujaf-279	232	1	3	CARDINAL
gujaf-279	232	2	ia	GPE
gujaf-279	234	1	ia	GPE
gujaf-279	235	1	2007	DATE
gujaf-279	235	2	2023	CARDINAL
gujaf-279	236	1	ia	GPE
gujaf-279	237	1	ia	GPE
gujaf-279	238	1	first	ORDINAL
gujaf-279	239	1	4	CARDINAL
gujaf-279	239	2	sixteen	CARDINAL
gujaf-279	239	3	16	CARDINAL
gujaf-279	239	4	eight	CARDINAL
gujaf-279	240	1	indonesia	GPE
gujaf-279	241	1	four	CARDINAL
gujaf-279	242	1	iran	GPE
gujaf-279	242	2	three	CARDINAL
gujaf-279	243	1	australia	GPE
gujaf-279	243	2	palestine	GPE
gujaf-279	243	3	south korea	GPE
gujaf-279	243	4	nigeria	GPE
gujaf-279	243	5	iran	GPE
gujaf-279	243	6	one	CARDINAL
gujaf-279	244	1	1	CARDINAL
gujaf-279	244	2	asian	NORP
gujaf-279	244	3	iran	GPE
gujaf-279	244	4	palestine	GPE
gujaf-279	244	5	south korea	GPE
gujaf-279	244	6	indonesia	GPE
gujaf-279	244	7	nine	CARDINAL
gujaf-279	244	8	9	CARDINAL
gujaf-279	245	1	ia	GPE
gujaf-279	245	2	asia	LOC
gujaf-279	246	1	the gusau journal of accounting	ORG
gujaf-279	246	2	5	CARDINAL
gujaf-279	246	3	1, april	DATE
gujaf-279	246	4	2024	CARDINAL
gujaf-279	246	5	118	CARDINAL
gujaf-279	246	6	north america	LOC
gujaf-279	246	7	3	CARDINAL
gujaf-279	247	1	africa	LOC
gujaf-279	247	2	the middle east	LOC
gujaf-279	247	3	ia	GPE
gujaf-279	248	1	1	CARDINAL
gujaf-279	248	2	26	CARDINAL
gujaf-279	251	1	about 44 years	DATE
gujaf-279	251	2	1976 2020	DATE
gujaf-279	252	1	the years	DATE
gujaf-279	252	2	armstrong et al	PERSON
gujaf-279	253	1	2011	DATE
gujaf-279	253	2	1976	DATE
gujaf-279	253	3	2006	DATE
gujaf-279	253	4	al-hussainy	ORG
gujaf-279	253	5	2023	CARDINAL
gujaf-279	253	6	2010	DATE
gujaf-279	253	7	2020	DATE
gujaf-279	254	1	ia	GPE
gujaf-279	254	2	more than four decades	DATE
gujaf-279	255	1	ia	GPE
gujaf-279	255	2	coe	ORG
gujaf-279	255	3	wacc	PERSON
gujaf-279	256	1	2	CARDINAL
gujaf-279	256	2	coe	ORG
gujaf-279	256	3	10	CARDINAL
gujaf-279	256	4	ten	CARDINAL
gujaf-279	256	5	sixteen	CARDINAL
gujaf-279	256	6	16	CARDINAL
gujaf-279	256	7	ia	GPE
gujaf-279	256	8	coe	GPE
gujaf-279	257	1	wacc	PERSON
gujaf-279	257	2	four	CARDINAL
gujaf-279	257	3	4	CARDINAL
gujaf-279	257	4	four	CARDINAL
gujaf-279	257	5	ia	GPE
gujaf-279	257	6	wacc	GPE
gujaf-279	258	1	only one	CARDINAL
gujaf-279	258	2	ia	GPE
gujaf-279	259	1	xie	GPE
gujaf-279	259	2	2013	DATE
gujaf-279	259	3	ia	GPE
gujaf-279	259	4	gusau journal of accounting	ORG
gujaf-279	259	5	5	CARDINAL
gujaf-279	259	6	1, april	DATE
gujaf-279	259	7	2024 119	DATE
gujaf-279	260	1	2016	CARDINAL
gujaf-279	260	2	ia	GPE
gujaf-279	262	1	2	CARDINAL
gujaf-279	263	1	2	CARDINAL
gujaf-279	263	2	coe capital	ORG
gujaf-279	264	1	2	CARDINAL
gujaf-279	264	2	26	CARDINAL
gujaf-279	264	3	ia	GPE
gujaf-279	265	1	two	CARDINAL
gujaf-279	265	2	asadbakhti & malgharni	ORG
gujaf-279	265	3	2016	DATE
gujaf-279	265	4	dewi et al.	PERSON
gujaf-279	265	5	2020	DATE
gujaf-279	265	6	ia	GPE
gujaf-279	265	7	eighteen	DATE
gujaf-279	265	8	18	CARDINAL
gujaf-279	265	9	ia	GPE
gujaf-279	266	1	ia	GPE
gujaf-279	267	1	3	CARDINAL
gujaf-279	267	2	ia	GPE
gujaf-279	267	3	ia	GPE
gujaf-279	267	4	eight	CARDINAL
gujaf-279	267	5	8)	CARDINAL
gujaf-279	269	1	two	CARDINAL
gujaf-279	269	2	2	CARDINAL
gujaf-279	270	1	gusau journal of accounting	ORG
gujaf-279	270	2	5	CARDINAL
gujaf-279	270	3	1, april	DATE
gujaf-279	270	4	2024 120	DATE
gujaf-279	270	5	3	CARDINAL
gujaf-279	270	6	ia	GPE
gujaf-279	270	7	26	CARDINAL
gujaf-279	270	8	ia	GPE
gujaf-279	270	9	four	CARDINAL
gujaf-279	270	10	4	CARDINAL
gujaf-279	270	11	asadbakhti &	ORG
gujaf-279	270	12	2016	DATE
gujaf-279	270	13	2018	DATE
gujaf-279	270	14	dewi et al.	PERSON
gujaf-279	270	15	2020	DATE
gujaf-279	270	16	khaleefah & al-hussainy	ORG
gujaf-279	270	17	2023	CARDINAL
gujaf-279	271	1	coe	ORG
gujaf-279	271	2	six	CARDINAL
gujaf-279	271	3	6	CARDINAL
gujaf-279	272	1	4	CARDINAL
gujaf-279	272	2	coe	ORG
gujaf-279	272	3	coe	ORG
gujaf-279	272	4	easton	GPE
gujaf-279	273	1	four	CARDINAL
gujaf-279	274	1	coe	ORG
gujaf-279	275	1	2008	DATE
gujaf-279	275	2	2010	DATE
gujaf-279	276	1	easton	GPE
gujaf-279	276	2	2004	DATE
gujaf-279	276	3	two	CARDINAL
gujaf-279	277	1	rrr	PERSON
gujaf-279	278	1	4	CARDINAL
gujaf-279	278	2	coe	ORG
gujaf-279	278	3	26	CARDINAL
gujaf-279	278	4	coe	ORG
gujaf-279	278	5	the review gusau journal of accounting	ORG
gujaf-279	278	6	5	CARDINAL
gujaf-279	278	7	1, april	DATE
gujaf-279	278	8	2024 121	DATE
gujaf-279	278	9	derrien et al	PERSON
gujaf-279	279	1	2014	DATE
gujaf-279	279	2	824	CARDINAL
gujaf-279	280	1	kazemi	PERSON
gujaf-279	280	2	rahmani	PERSON
gujaf-279	280	3	2013	DATE
gujaf-279	280	4	two	CARDINAL
gujaf-279	280	5	kazemi	PERSON
gujaf-279	280	6	rahmani	PERSON
gujaf-279	280	7	2013	DATE
gujaf-279	280	8	kurawa	PERSON
gujaf-279	280	9	2019	DATE
gujaf-279	284	1	only one	CARDINAL
gujaf-279	284	2	diantimala et al	GPE
gujaf-279	284	3	2022	CARDINAL
gujaf-279	284	4	indonesian	NORP
gujaf-279	285	1	ia	GPE
gujaf-279	286	1	2016	DATE
gujaf-279	287	1	diantimala et al	PERSON
gujaf-279	287	2	2022	CARDINAL
gujaf-279	287	3	ia	GPE
gujaf-279	287	4	coe	ORG
gujaf-279	288	1	fourteen	DATE
gujaf-279	288	2	14	CARDINAL
gujaf-279	288	3	5	CARDINAL
gujaf-279	288	4	6	DATE
gujaf-279	288	5	7	CARDINAL
gujaf-279	288	6	5	CARDINAL
gujaf-279	288	7	ia	GPE
gujaf-279	288	8	coe	ORG
gujaf-279	288	9	26	CARDINAL
gujaf-279	288	10	ia	GPE
gujaf-279	288	11	coe	ORG
gujaf-279	288	12	ia	GPE
gujaf-279	288	13	coe	ORG
gujaf-279	288	14	three	CARDINAL
gujaf-279	289	1	gusau journal of accounting	ORG
gujaf-279	289	2	5	CARDINAL
gujaf-279	289	3	1, april	DATE
gujaf-279	289	4	2024 122 seven	DATE
gujaf-279	289	5	7	CARDINAL
gujaf-279	289	6	ia	GPE
gujaf-279	289	7	coe	ORG
gujaf-279	290	1	about 77.78%	PERCENT
gujaf-279	290	2	5	CARDINAL
gujaf-279	291	1	coe	ORG
gujaf-279	291	2	ia	GPE
gujaf-279	292	1	first	ORDINAL
gujaf-279	293	1	one	CARDINAL
gujaf-279	293	2	melinda	PERSON
gujaf-279	293	3	barokah	PERSON
gujaf-279	293	4	2019	DATE
gujaf-279	293	5	ia	GPE
gujaf-279	293	6	coe	ORG
gujaf-279	294	1	11.11%	PERCENT
gujaf-279	294	2	5	CARDINAL
gujaf-279	295	1	ia	GPE
gujaf-279	296	1	11.11%	PERCENT
gujaf-279	296	2	5	CARDINAL
gujaf-279	296	3	6	CARDINAL
gujaf-279	296	4	ia	GPE
gujaf-279	296	5	26	CARDINAL
gujaf-279	296	6	ia	GPE
gujaf-279	296	7	derrien et al	PERSON
gujaf-279	297	1	2014	DATE
gujaf-279	297	2	ia	GPE
gujaf-279	297	3	ia	GPE
gujaf-279	298	1	the 100%	PERCENT
gujaf-279	298	2	6	CARDINAL
gujaf-279	299	1	xie	PERSON
gujaf-279	299	2	2013	DATE
gujaf-279	299	3	ia	GPE
gujaf-279	299	4	gusau journal of accounting	ORG
gujaf-279	299	5	5	CARDINAL
gujaf-279	299	6	1, april,	DATE
gujaf-279	299	7	2024 123	DATE
gujaf-279	299	8	7	CARDINAL
gujaf-279	299	9	ia	GPE
gujaf-279	299	10	wacc	GPE
gujaf-279	299	11	26	CARDINAL
gujaf-279	299	12	ia	GPE
gujaf-279	299	13	wacc	PERSON
gujaf-279	299	14	ia	GPE
gujaf-279	299	15	wacc	GPE
gujaf-279	299	16	four	CARDINAL
gujaf-279	299	17	4	CARDINAL
gujaf-279	299	18	two	CARDINAL
gujaf-279	300	1	ia	GPE
gujaf-279	300	2	wacc	PERSON
gujaf-279	300	3	three	CARDINAL
gujaf-279	300	4	3	CARDINAL
gujaf-279	301	1	75%	PERCENT
gujaf-279	301	2	7	CARDINAL
gujaf-279	302	1	first	ORDINAL
gujaf-279	303	1	the remaining 25%	PERCENT
gujaf-279	303	2	7	CARDINAL
gujaf-279	303	3	one	CARDINAL
gujaf-279	303	4	al-hussainy	PERSON
gujaf-279	303	5	2023	CARDINAL
gujaf-279	303	6	first	ORDINAL
gujaf-279	303	7	three	CARDINAL
gujaf-279	304	1	first	ORDINAL
gujaf-279	305	1	5	CARDINAL
gujaf-279	305	2	ia	GPE
gujaf-279	305	3	coe	ORG
gujaf-279	305	4	wacc	PERSON
gujaf-279	305	5	two	CARDINAL
gujaf-279	306	1	ia	GPE
gujaf-279	306	2	coe	ORG
gujaf-279	306	3	wacc	PERSON
gujaf-279	307	1	first	ORDINAL
gujaf-279	308	1	ia	GPE
gujaf-279	308	2	ia	GPE
gujaf-279	309	1	asia	LOC
gujaf-279	310	1	ia	GPE
gujaf-279	310	2	coe	ORG
gujaf-279	310	3	easton	GPE
gujaf-279	313	1	gusau journal of accounting	ORG
gujaf-279	313	2	5	CARDINAL
gujaf-279	313	3	1, april	DATE
gujaf-279	313	4	2024 124	DATE
gujaf-279	315	1	ia	GPE
gujaf-279	316	1	armstrong, c. s.	PERSON
gujaf-279	316	2	j. e.	PERSON
gujaf-279	316	3	taylor	PERSON
gujaf-279	316	4	d. j.	PERSON
gujaf-279	316	5	r. e.	PERSON
gujaf-279	316	6	2011	DATE
gujaf-279	318	1	journal of accounting research	ORG
gujaf-279	318	2	49(1	CARDINAL
gujaf-279	318	3	1-40	CARDINAL
gujaf-279	319	1	n., & malgharni	ORG
gujaf-279	319	2	a. m.	PERSON
gujaf-279	319	3	2016	DATE
gujaf-279	320	1	tehran stock exchange	ORG
gujaf-279	321	1	international academic journal of accounting	ORG
gujaf-279	321	2	88	CARDINAL
gujaf-279	322	1	ayagi	NORP
gujaf-279	322	2	s.r.	GPE
gujaf-279	322	3	kurawa	PERSON
gujaf-279	322	4	j.m.	GPE
gujaf-279	322	5	2019	DATE
gujaf-279	323	1	nigeria	GPE
gujaf-279	324	1	1(2	CARDINAL
gujaf-279	324	2	106-130	CARDINAL
gujaf-279	325	1	s. r., & salisu	PERSON
gujaf-279	325	2	2023	CARDINAL
gujaf-279	327	1	fudma journal of accounting	ORG
gujaf-279	328	1	1(3	CARDINAL
gujaf-279	328	2	19-29	CARDINAL
gujaf-279	329	1	10.33003	CARDINAL
gujaf-279	329	2	29	CARDINAL
gujaf-279	329	3	j., mohammad	PERSON
gujaf-279	329	4	m., & salamati	ORG
gujaf-279	329	5	z.	PERSON
gujaf-279	329	6	tehran stock exchange	ORG
gujaf-279	330	1	international journal of multidisciplinary research	ORG
gujaf-279	330	2	5	CARDINAL
gujaf-279	330	3	10	CARDINAL
gujaf-279	330	4	28	CARDINAL
gujaf-279	330	5	barron, o.	ORG
gujaf-279	330	6	sheng	PERSON
gujaf-279	330	7	x.	GPE
gujaf-279	330	8	m.	PERSON
gujaf-279	330	9	2012	DATE
gujaf-279	331	1	2012-12	DATE
gujaf-279	332	1	j., yan, h. (	PERSON
gujaf-279	332	2	2013	DATE
gujaf-279	334	1	f.	PERSON
gujaf-279	334	2	2011	DATE
gujaf-279	336	1	6(3	CARDINAL
gujaf-279	336	2	154	CARDINAL
gujaf-279	337	1	5	CARDINAL
gujaf-279	337	2	1, april	DATE
gujaf-279	337	3	2024 125	DATE
gujaf-279	337	4	kecskés, a., & mansi	ORG
gujaf-279	337	5	s. a.	PERSON
gujaf-279	337	6	2014	DATE
gujaf-279	339	1	39	CARDINAL
gujaf-279	339	2	295	CARDINAL
gujaf-279	340	1	dewi	PERSON
gujaf-279	340	2	d. r.	PERSON
gujaf-279	340	3	habbe	GPE
gujaf-279	340	4	a. h., & arifuddin	PERSON
gujaf-279	340	5	2020	DATE
gujaf-279	342	1	8	CARDINAL
gujaf-279	342	2	9	CARDINAL
gujaf-279	342	3	syahnur	GPE
gujaf-279	342	4	s., & islahuddin	ORG
gujaf-279	342	5	i.	PERSON
gujaf-279	342	6	2022	CARDINAL
gujaf-279	344	1	cogent business & management	ORG
gujaf-279	344	2	9(1	CARDINAL
gujaf-279	344	3	2154489	DATE
gujaf-279	345	1	m. y.	PERSON
gujaf-279	345	2	2015	DATE
gujaf-279	346	1	the palestine exchange	ORG
gujaf-279	347	1	w. p.	PERSON
gujaf-279	347	2	lepone, a., & leung	ORG
gujaf-279	347	3	2013	DATE
gujaf-279	349	1	economics & finance	ORG
gujaf-279	349	2	27	CARDINAL
gujaf-279	349	3	611620	DATE
gujaf-279	350	1	hughes	ORG
gujaf-279	350	2	j. s.	PERSON
gujaf-279	350	3	liu, j & liu	ORG
gujaf-279	350	4	j.	PERSON
gujaf-279	350	5	2007).information	CARDINAL
gujaf-279	351	1	705	CARDINAL
gujaf-279	352	1	hussain	PERSON
gujaf-279	352	2	f.	PERSON
gujaf-279	352	3	ahmad	PERSON
gujaf-279	352	4	khan	GPE
gujaf-279	352	5	a.	GPE
gujaf-279	352	6	khan	GPE
gujaf-279	352	7	m. n.	PERSON
gujaf-279	352	8	jan, k.	DATE
gujaf-279	352	9	rehman	PERSON
gujaf-279	352	10	z.	PERSON
gujaf-279	352	11	2021	CARDINAL
gujaf-279	353	1	pakistan	GPE
gujaf-279	354	1	3028-3028	CARDINAL
gujaf-279	355	1	kazemi, h., & rahmani	ORG
gujaf-279	355	2	f.	PERSON
gujaf-279	355	3	2013	DATE
gujaf-279	357	1	3(1	CARDINAL
gujaf-279	357	2	321	CARDINAL
gujaf-279	358	1	khaleefah	PERSON
gujaf-279	358	2	w. s.	PERSON
gujaf-279	358	3	2023	CARDINAL
gujaf-279	359	1	iraqi	NORP
gujaf-279	359	2	20102020	DATE
gujaf-279	361	1	42	DATE
gujaf-279	361	2	137	CARDINAL
gujaf-279	361	3	2023 kurniasih	PERSON
gujaf-279	361	4	a., & rustam	ORG
gujaf-279	361	5	2022	CARDINAL
gujaf-279	362	1	indonesia	GPE
gujaf-279	363	1	investment management & financial innovations	ORG
gujaf-279	363	2	14	CARDINAL
gujaf-279	364	1	lambert	ORG
gujaf-279	364	2	r. a.	PERSON
gujaf-279	364	3	leuz	GPE
gujaf-279	364	4	r. e.	PERSON
gujaf-279	364	5	2012	DATE
gujaf-279	366	1	16(2012	CARDINAL
gujaf-279	366	2	1-29	CARDINAL
gujaf-279	367	1	lambert	ORG
gujaf-279	367	2	r., & verrecchia	ORG
gujaf-279	367	3	r.	NORP
gujaf-279	367	4	2010	DATE
gujaf-279	369	1	university of pennsylvania	ORG
gujaf-279	370	1	levi	PERSON
gujaf-279	370	2	s., & zhang	ORG
gujaf-279	370	3	x. j.	PERSON
gujaf-279	370	4	2014	DATE
gujaf-279	372	1	61(2	CARDINAL
gujaf-279	372	2	354	CARDINAL
gujaf-279	373	1	5	CARDINAL
gujaf-279	373	2	1, april	DATE
gujaf-279	373	3	2024 126	DATE
gujaf-279	373	4	k. b.	PERSON
gujaf-279	373	5	2023	CARDINAL
gujaf-279	375	1	323	CARDINAL
gujaf-279	376	1	majeed	ORG
gujaf-279	376	2	m. a.	PERSON
gujaf-279	376	3	zhang	PERSON
gujaf-279	376	4	x.	GPE
gujaf-279	376	5	umar	PERSON
gujaf-279	376	6	2018	DATE
gujaf-279	377	1	china	GPE
gujaf-279	378	1	asia	LOC
gujaf-279	378	2	12(1	CARDINAL
gujaf-279	378	3	44	CARDINAL
gujaf-279	379	1	2015-0163	DATE
gujaf-279	379	2	2011	DATE
gujaf-279	380	1	6th	ORDINAL
gujaf-279	382	1	melinda	ORG
gujaf-279	382	2	d., & barokah	ORG
gujaf-279	382	3	z.	PERSON
gujaf-279	382	4	2019	DATE
gujaf-279	383	1	the indonesia stock exchange	ORG
gujaf-279	384	1	the indonesian journal of accounting research	ORG
gujaf-279	384	2	22(3	CARDINAL
gujaf-279	385	1	muslim	NORP
gujaf-279	385	2	a. i.	PERSON
gujaf-279	385	3	& setiawan	ORG
gujaf-279	385	4	2021	CARDINAL
gujaf-279	387	1	7(1	CARDINAL
gujaf-279	387	2	48	DATE
gujaf-279	388	1	nasir	GPE
gujaf-279	388	2	haris, a.	ORG
gujaf-279	388	3	qaisar	PERSON
gujaf-279	388	4	a. m.	PERSON
gujaf-279	388	5	w.	PERSON
gujaf-279	388	6	2018	DATE
gujaf-279	389	1	pakistan stock exchange	ORG
gujaf-279	390	1	pakistan	GPE
gujaf-279	390	2	2(3	CARDINAL
gujaf-279	390	3	307	CARDINAL
gujaf-279	391	1	b. b.	PERSON
gujaf-279	391	2	2010	DATE
gujaf-279	393	1	equence=1	CARDINAL
gujaf-279	393	2	2017	CARDINAL
gujaf-279	395	1	https://www.economicshelp.org/blog/glossary/asymmetric-information/ quy-toan	PERSON
gujaf-279	395	2	2003	DATE
gujaf-279	397	1	c. w.	PERSON
gujaf-279	397	2	& lee	PERSON
gujaf-279	397	3	h. y.	PERSON
gujaf-279	397	4	2018	DATE
gujaf-279	399	1	10(03	CARDINAL
gujaf-279	399	2	93	CARDINAL
gujaf-279	400	1	rogo	NORP
gujaf-279	400	2	r.	PERSON
gujaf-279	400	3	2007	DATE
gujaf-279	402	1	i. e.(2016	PERSON
gujaf-279	403	1	volkswagen	ORG
gujaf-279	404	1	https://ddd.uab.cat/record/160457 saa'deh	PERSON
gujaf-279	404	2	m. y.	PERSON
gujaf-279	404	3	mohamad	PERSON
gujaf-279	404	4	n. r.	PERSON
gujaf-279	404	5	h. a.	PERSON
gujaf-279	404	6	2017	CARDINAL
gujaf-279	406	1	23(9	CARDINAL
gujaf-279	406	2	8389-8394	DATE
gujaf-279	407	1	https://doi.org/10.1108/jabs-09%092015-0163 https://www.economicshelp.org/blog/glossary/asymmetric-information/	PERSON
gujaf-279	407	2	gusau journal of accounting	ORG
gujaf-279	407	3	5	CARDINAL
gujaf-279	407	4	1, april	DATE
gujaf-279	407	5	2024 127	DATE
gujaf-279	407	6	m.	PERSON
gujaf-279	407	7	khlif, h.	ORG
gujaf-279	407	8	2012	DATE
gujaf-279	407	9	20	CARDINAL
gujaf-279	407	10	1	CARDINAL
gujaf-279	408	1	49	CARDINAL
gujaf-279	408	2	62	DATE
gujaf-279	409	1	xie	PERSON
gujaf-279	409	2	l.	PERSON
gujaf-279	409	3	2013	DATE
gujaf-279	411	1	daily	DATE