id	sid	eid	entity	type
gujaf-28	1	1	gusau journal of accounting	ORG
gujaf-28	1	2	1	CARDINAL
gujaf-28	1	3	2	CARDINAL
gujaf-28	1	4	october	DATE
gujaf-28	1	5	2020	DATE
gujaf-28	1	6	2756-665x	CARDINAL
gujaf-28	1	7	social sciences	ORG
gujaf-28	1	8	federal university gusau	ORG
gujaf-28	1	9	zamfara state	GPE
gujaf-28	1	10	nigeria gusau journal of accounting	ORG
gujaf-28	2	1	2, october,	DATE
gujaf-28	2	2	2020 1	DATE
gujaf-28	2	3	kwara state	GPE
gujaf-28	2	4	nigeria abdullahi	GPE
gujaf-28	2	5	i. b. phd	PERSON
gujaf-28	2	6	ilorin	NORP
gujaf-28	2	7	kwara state	PERSON
gujaf-28	2	8	nigeria	GPE
gujaf-28	3	1	malik-abdulmajeed	PERSON
gujaf-28	3	2	k. m. department of accounting & finance	PERSON
gujaf-28	3	3	kwara state university	ORG
gujaf-28	3	4	malete	ORG
gujaf-28	3	5	kwara state	PERSON
gujaf-28	3	6	nigeria	GPE
gujaf-28	4	1	fakunmoju	ORG
gujaf-28	4	2	s. k. phd	PERSON
gujaf-28	4	3	department of accounting & finance	ORG
gujaf-28	4	4	osun state	GPE
gujaf-28	4	5	nigeria	GPE
gujaf-28	5	1	k.fakunmoju@gmail.com	ORG
gujaf-28	7	1	kwara state	GPE
gujaf-28	7	2	nigeria	GPE
gujaf-28	8	1	2019	DATE
gujaf-28	8	2	2020	DATE
gujaf-28	10	1	kwara state	GPE
gujaf-28	10	2	nigeria	GPE
gujaf-28	11	1	kwara state	GPE
gujaf-28	11	2	nigeria	GPE
gujaf-28	13	1	gusau journal of accounting	ORG
gujaf-28	14	1	2, october	DATE
gujaf-28	14	2	2020	DATE
gujaf-28	14	3	2 1	DATE
gujaf-28	15	1	2018	DATE
gujaf-28	16	1	africa	LOC
gujaf-28	16	2	24%	PERCENT
gujaf-28	16	3	africa	LOC
gujaf-28	16	4	11%	PERCENT
gujaf-28	16	5	central africa	GPE
gujaf-28	16	6	about 51%	PERCENT
gujaf-28	16	7	africa	LOC
gujaf-28	16	8	2018	DATE
gujaf-28	18	1	nigeria	GPE
gujaf-28	18	2	2019	DATE
gujaf-28	18	3	73.2 million	CARDINAL
gujaf-28	18	4	41.6%	PERCENT
gujaf-28	18	5	nigeria	GPE
gujaf-28	19	1	nyota & muturi	ORG
gujaf-28	19	2	2019	DATE
gujaf-28	21	1	2018	DATE
gujaf-28	22	1	dzombo	PERSON
gujaf-28	22	2	kilika	PERSON
gujaf-28	22	3	maingi	PERSON
gujaf-28	22	4	2017	DATE
gujaf-28	23	1	2018	DATE
gujaf-28	24	1	muturi	GPE
gujaf-28	24	2	2019	DATE
gujaf-28	24	3	sidi	PERSON
gujaf-28	24	4	2018	DATE
gujaf-28	24	5	nigeria	GPE
gujaf-28	24	6	gusau journal of accounting	ORG
gujaf-28	25	1	2, october,	DATE
gujaf-28	25	2	2020 3	DATE
gujaf-28	26	1	nigeria	GPE
gujaf-28	26	2	2019	DATE
gujaf-28	27	1	2020	DATE
gujaf-28	27	2	nigeria	GPE
gujaf-28	27	3	nigeria	GPE
gujaf-28	28	1	nigeria	GPE
gujaf-28	28	2	kwara state	GPE
gujaf-28	28	3	nigeria	GPE
gujaf-28	29	1	kwara state	GPE
gujaf-28	29	2	nigeria	GPE
gujaf-28	30	1	2	CARDINAL
gujaf-28	31	1	2.1	CARDINAL
gujaf-28	31	2	kemoli	PERSON
gujaf-28	31	3	2012	DATE
gujaf-28	31	4	2013	DATE
gujaf-28	31	5	basu	PERSON
gujaf-28	31	6	2016	DATE
gujaf-28	31	7	sidi	PERSON
gujaf-28	31	8	2018	DATE
gujaf-28	33	1	nyangosi	ORG
gujaf-28	33	2	nyangau	ORG
gujaf-28	33	3	nyariki	ORG
gujaf-28	33	4	nyangau	ORG
gujaf-28	33	5	2014	DATE
gujaf-28	33	6	2017	CARDINAL
gujaf-28	33	7	2017	CARDINAL
gujaf-28	35	1	aini	PERSON
gujaf-28	35	2	2014	DATE
gujaf-28	35	3	gusau journal of accounting	ORG
gujaf-28	36	1	2, october,	DATE
gujaf-28	36	2	2020	DATE
gujaf-28	36	3	4	CARDINAL
gujaf-28	36	4	2015	DATE
gujaf-28	36	5	2016	CARDINAL
gujaf-28	36	6	munoru	PERSON
gujaf-28	36	7	2016	DATE
gujaf-28	36	8	kilika	PERSON
gujaf-28	36	9	maingi	PERSON
gujaf-28	36	10	2017	CARDINAL
gujaf-28	38	1	eduardo	ORG
gujaf-28	38	2	felipe	PERSON
gujaf-28	38	3	2012	DATE
gujaf-28	38	4	okiro	PERSON
gujaf-28	38	5	ndungu	ORG
gujaf-28	38	6	2013	DATE
gujaf-28	38	7	kilika	PERSON
gujaf-28	38	8	maingi	PERSON
gujaf-28	38	9	2017	CARDINAL
gujaf-28	38	10	muiruri	ORG
gujaf-28	38	11	2018	DATE
gujaf-28	38	12	2018	DATE
gujaf-28	38	13	2018	DATE
gujaf-28	42	1	kwara state	GPE
gujaf-28	42	2	nigeria	GPE
gujaf-28	43	1	2017	CARDINAL
gujaf-28	43	2	2017	CARDINAL
gujaf-28	43	3	mawanza	PERSON
gujaf-28	43	4	2017	CARDINAL
gujaf-28	43	5	2019	DATE
gujaf-28	45	1	kwara state	GPE
gujaf-28	45	2	nigeria	GPE
gujaf-28	46	1	kwara state	GPE
gujaf-28	46	2	nigeria	GPE
gujaf-28	46	3	kwara state	GPE
gujaf-28	46	4	nigeria	GPE
gujaf-28	46	5	gusau journal of accounting	ORG
gujaf-28	47	1	2, october,	DATE
gujaf-28	47	2	2020 5	DATE
gujaf-28	47	3	kwara state	GPE
gujaf-28	47	4	2.2	CARDINAL
gujaf-28	48	1	2.2.1	CARDINAL
gujaf-28	48	2	davis	PERSON
gujaf-28	48	3	1989	DATE
gujaf-28	50	1	tam	ORG
gujaf-28	50	2	davis	ORG
gujaf-28	50	3	2002	DATE
gujaf-28	52	1	tam	ORG
gujaf-28	52	2	2007	DATE
gujaf-28	54	1	2002	DATE
gujaf-28	55	1	taiwo	PERSON
gujaf-28	55	2	ikpefan	PERSON
gujaf-28	55	3	olurinola, & okorie	ORG
gujaf-28	55	4	2016	DATE
gujaf-28	57	1	leif	PERSON
gujaf-28	57	2	2002	DATE
gujaf-28	57	3	tam	PERSON
gujaf-28	57	4	2002	DATE
gujaf-28	58	1	tam	PERSON
gujaf-28	59	1	2, october,	DATE
gujaf-28	59	2	2020	DATE
gujaf-28	59	3	6	CARDINAL
gujaf-28	59	4	2009	DATE
gujaf-28	59	5	davis & venkatesh	ORG
gujaf-28	59	6	2000	DATE
gujaf-28	59	7	2016	DATE
gujaf-28	60	1	tam	PERSON
gujaf-28	60	2	fishbein & ajzen	ORG
gujaf-28	60	3	2010	DATE
gujaf-28	62	1	3	CARDINAL
gujaf-28	62	2	3,192,900	CARDINAL
gujaf-28	62	3	16	CARDINAL
gujaf-28	62	4	kwara state	GPE
gujaf-28	62	5	nigeria	GPE
gujaf-28	62	6	national bureau of statistic	ORG
gujaf-28	62	7	2016	DATE
gujaf-28	63	1	cochran	ORG
gujaf-28	63	2	1977	DATE
gujaf-28	64	1	nz2pq	ORG
gujaf-28	75	1	95%	PERCENT
gujaf-28	75	2	1.96	CARDINAL
gujaf-28	75	3	0.5	CARDINAL
gujaf-28	75	4	1	CARDINAL
gujaf-28	75	5	0.04	CARDINAL
gujaf-28	75	6	3,192,900(1.96)2(0.5)(0.5	CARDINAL
gujaf-28	75	7	0.04)2(3,192,900−1)+(1.96)2(0.5)(0.5	CARDINAL
gujaf-28	75	8	625	CARDINAL
gujaf-28	75	9	2015	DATE
gujaf-28	77	1	………………	PRODUCT
gujaf-28	77	2	3.1	CARDINAL
gujaf-28	78	1	2, october,	DATE
gujaf-28	78	2	2020 7	DATE
gujaf-28	78	3	2015	DATE
gujaf-28	79	1	2015	DATE
gujaf-28	82	1	gcs	ORG
gujaf-28	82	2	……………………………………………………	PRODUCT
gujaf-28	82	3	3.2	CARDINAL
gujaf-28	82	4	gcs	ORG
gujaf-28	83	1	………………	PRODUCT
gujaf-28	83	2	3.3	CARDINAL
gujaf-28	83	3	bis = bank	ORG
gujaf-28	86	1	gcs	ORG
gujaf-28	86	2	0	CARDINAL
gujaf-28	86	3	1	CARDINAL
gujaf-28	86	4	gusau journal of accounting	ORG
gujaf-28	87	1	2, october,	DATE
gujaf-28	87	2	2020 8	DATE
gujaf-28	87	3	1	CARDINAL
gujaf-28	87	4	bartlet	ORG
gujaf-28	87	5	2020	DATE
gujaf-28	87	6	spss	ORG
gujaf-28	87	7	24	CARDINAL
gujaf-28	87	8	1	CARDINAL
gujaf-28	87	9	kaiser-meyer	ORG
gujaf-28	87	10	greater than 0.5	CARDINAL
gujaf-28	87	11	1	CARDINAL
gujaf-28	88	1	bartlett	PERSON
gujaf-28	88	2	less than 0.05	CARDINAL
gujaf-28	90	1	greater than 0.5	CARDINAL
gujaf-28	90	2	0.7	CARDINAL
gujaf-28	91	1	ave	GPE
gujaf-28	92	1	0.7	CARDINAL
gujaf-28	93	1	2	CARDINAL
gujaf-28	94	1	bartlet	ORG
gujaf-28	94	2	1	CARDINAL
gujaf-28	94	3	0.855 854.742	CARDINAL
gujaf-28	94	4	0.592 0.70	CARDINAL
gujaf-28	94	5	2	CARDINAL
gujaf-28	94	6	724.005	CARDINAL
gujaf-28	94	7	0.653 0.762	CARDINAL
gujaf-28	94	8	3	CARDINAL
gujaf-28	94	9	0.812 618.756	CARDINAL
gujaf-28	94	10	0.598	CARDINAL
gujaf-28	94	11	0.879	MONEY
gujaf-28	94	12	4	CARDINAL
gujaf-28	94	13	0.897 642.236	CARDINAL
gujaf-28	94	14	0.501 0.71	CARDINAL
gujaf-28	94	15	gusau journal of accounting	ORG
gujaf-28	95	1	2, october,	DATE
gujaf-28	95	2	2020 9	DATE
gujaf-28	95	3	2	CARDINAL
gujaf-28	95	4	2020	DATE
gujaf-28	95	5	spss	ORG
gujaf-28	95	6	24 4	DATE
gujaf-28	95	7	3	CARDINAL
gujaf-28	96	1	592	CARDINAL
gujaf-28	96	2	0.111	CARDINAL
gujaf-28	96	3	0.222	CARDINAL
gujaf-28	96	4	592	CARDINAL
gujaf-28	96	5	0.111	CARDINAL
gujaf-28	96	6	0.222	CARDINAL
gujaf-28	96	7	gcs	ORG
gujaf-28	96	8	592	CARDINAL
gujaf-28	96	9	0.222	CARDINAL
gujaf-28	96	10	592	CARDINAL
gujaf-28	96	11	0.111	CARDINAL
gujaf-28	96	12	0.222	CARDINAL
gujaf-28	96	13	2020	DATE
gujaf-28	96	14	spss	ORG
gujaf-28	96	15	24	CARDINAL
gujaf-28	96	16	3	CARDINAL
gujaf-28	99	1	1	CARDINAL
gujaf-28	99	2	6 0.945	CARDINAL
gujaf-28	99	3	2	CARDINAL
gujaf-28	99	4	6 0.721	CARDINAL
gujaf-28	99	5	3	CARDINAL
gujaf-28	99	6	6	CARDINAL
gujaf-28	99	7	4	CARDINAL
gujaf-28	99	8	6 0.914	CARDINAL
gujaf-28	99	9	30 0.954	CARDINAL
gujaf-28	99	10	gusau journal of accounting	ORG
gujaf-28	100	1	2, october,	DATE
gujaf-28	100	2	2020 10	DATE
gujaf-28	100	3	4	CARDINAL
gujaf-28	100	4	0.567 1.762	CARDINAL
gujaf-28	100	5	gcs	ORG
gujaf-28	100	6	0.619	CARDINAL
gujaf-28	100	7	1.615	MONEY
gujaf-28	100	8	0.560 1.785	CARDINAL
gujaf-28	100	9	2020	DATE
gujaf-28	100	10	spss	ORG
gujaf-28	100	11	24	CARDINAL
gujaf-28	100	12	4	CARDINAL
gujaf-28	100	13	less than 10	CARDINAL
gujaf-28	100	14	more than 0.1	CARDINAL
gujaf-28	101	1	less than 10	CARDINAL
gujaf-28	102	1	more than 0.1	CARDINAL
gujaf-28	104	1	5	CARDINAL
gujaf-28	105	1	5.290	CARDINAL
gujaf-28	105	2	0.082	CARDINAL
gujaf-28	105	3	0.188	CARDINAL
gujaf-28	105	4	0.049	MONEY
gujaf-28	105	5	0.001	CARDINAL
gujaf-28	105	6	gcs	ORG
gujaf-28	105	7	0.467	CARDINAL
gujaf-28	105	8	0.037	MONEY
gujaf-28	105	9	0.005	CARDINAL
gujaf-28	105	10	0.562	CARDINAL
gujaf-28	105	11	3	CARDINAL
gujaf-28	105	12	589	CARDINAL
gujaf-28	106	1	0.683	CARDINAL
gujaf-28	106	2	22.229	CARDINAL
gujaf-28	106	3	2020	DATE
gujaf-28	106	4	spss	ORG
gujaf-28	106	5	24	CARDINAL
gujaf-28	107	1	2, october,	DATE
gujaf-28	107	2	2020 11	DATE
gujaf-28	107	3	5	CARDINAL
gujaf-28	107	4	tobit multiple	ORG
gujaf-28	107	5	kwara state	GPE
gujaf-28	107	6	nigeria	GPE
gujaf-28	108	1	4	CARDINAL
gujaf-28	110	1	kwara state	GPE
gujaf-28	110	2	nigeria	GPE
gujaf-28	111	1	0.683	CARDINAL
gujaf-28	111	2	68.3%	PERCENT
gujaf-28	111	3	31.7%	PERCENT
gujaf-28	112	1	4	CARDINAL
gujaf-28	112	2	anova	ORG
gujaf-28	112	3	kwara state	GPE
gujaf-28	112	4	nigeria	GPE
gujaf-28	113	1	5%	PERCENT
gujaf-28	114	1	kwara state	GPE
gujaf-28	115	1	95%	PERCENT
gujaf-28	116	1	5	CARDINAL
gujaf-28	116	2	0.172	CARDINAL
gujaf-28	116	3	0.734	CARDINAL
gujaf-28	116	4	1.743	CARDINAL
gujaf-28	116	5	0.05	CARDINAL
gujaf-28	117	1	5	CARDINAL
gujaf-28	117	2	three	CARDINAL
gujaf-28	117	3	kwara state	GPE
gujaf-28	117	4	nigeria	GPE
gujaf-28	117	5	kwara state	GPE
gujaf-28	117	6	nigeria	GPE
gujaf-28	117	7	kwara state	GPE
gujaf-28	117	8	nigeria	GPE
gujaf-28	117	9	kwara state	GPE
gujaf-28	117	10	nigeria	GPE
gujaf-28	118	1	2, october,	DATE
gujaf-28	118	2	2020 12	DATE
gujaf-28	118	3	kwara state	GPE
gujaf-28	118	4	nigeria	GPE
gujaf-28	121	1	abbasi	PERSON
gujaf-28	121	2	2017	CARDINAL
gujaf-28	121	3	gabor	PERSON
gujaf-28	121	4	brooks (	ORG
gujaf-28	121	5	2016	DATE
gujaf-28	121	6	2017	CARDINAL
gujaf-28	121	7	nyangosi	ORG
gujaf-28	121	8	nyangau	ORG
gujaf-28	121	9	nyariki	ORG
gujaf-28	121	10	nyangau	ORG
gujaf-28	121	11	2014	DATE
gujaf-28	121	12	2017	CARDINAL
gujaf-28	123	1	aini	PERSON
gujaf-28	123	2	2014	DATE
gujaf-28	123	3	kilika	PERSON
gujaf-28	123	4	maingi	PERSON
gujaf-28	123	5	2017	CARDINAL
gujaf-28	123	6	2016	CARDINAL
gujaf-28	123	7	2015	CARDINAL
gujaf-28	123	8	munoru	PERSON
gujaf-28	123	9	2016	DATE
gujaf-28	123	10	2016	CARDINAL
gujaf-28	124	1	three	CARDINAL
gujaf-28	125	1	5	CARDINAL
gujaf-28	125	2	kwara state	GPE
gujaf-28	125	3	nigeria	GPE
gujaf-28	129	1	2, october,	DATE
gujaf-28	129	2	13 iii	QUANTITY
gujaf-28	130	1	kwara state	GPE
gujaf-28	130	2	nigeria area	LOC
gujaf-28	130	3	north central	LOC
gujaf-28	130	4	nigeria	GPE
gujaf-28	131	1	abbasi	PERSON
gujaf-28	131	2	t., & weigand	ORG
gujaf-28	131	3	2017	CARDINAL
gujaf-28	133	1	department of management	ORG
gujaf-28	133	2	tilburg school of economics	ORG
gujaf-28	133	3	tilburg university	ORG
gujaf-28	134	1	achugamonu	PERSON
gujaf-28	134	2	taiwo	PERSON
gujaf-28	134	3	j. n.	PERSON
gujaf-28	134	4	ikpefan	ORG
gujaf-28	134	5	o. a.	PERSON
gujaf-28	134	6	olurinola	GPE
gujaf-28	134	7	i. o. & okorie	ORG
gujaf-28	134	8	2016	DATE
gujaf-28	135	1	nigerian	NORP
gujaf-28	136	1	vision 2020	ORG
gujaf-28	137	1	28th	ORDINAL
gujaf-28	138	1	afande	PERSON
gujaf-28	138	2	s.	PERSON
gujaf-28	138	3	2015	DATE
gujaf-28	139	1	nyeri town	ORG
gujaf-28	139	2	kenya	GPE
gujaf-28	140	1	148173	CARDINAL
gujaf-28	140	2	s.	PERSON
gujaf-28	140	3	2014	DATE
gujaf-28	141	1	united kingdom	GPE
gujaf-28	142	1	international journal of bank	ORG
gujaf-28	142	2	465	CARDINAL
gujaf-28	143	1	basu	PERSON
gujaf-28	143	2	t., & ghosh	ORG
gujaf-28	143	3	s.	PERSON
gujaf-28	143	4	2016	DATE
gujaf-28	145	1	5(3	CARDINAL
gujaf-28	145	2	321	CARDINAL
gujaf-28	146	1	r. p.	PERSON
gujaf-28	146	2	2007	DATE
gujaf-28	148	1	4(8	CARDINAL
gujaf-28	148	2	244	CARDINAL
gujaf-28	148	3	254	CARDINAL
gujaf-28	149	1	m. m.	PERSON
gujaf-28	149	2	2018	DATE
gujaf-28	150	1	kenya	GPE
gujaf-28	151	1	south african journal of economic and management sciences	ORG
gujaf-28	151	2	21(1	CARDINAL
gujaf-28	151	3	16-81	CARDINAL
gujaf-28	152	1	2009	DATE
gujaf-28	155	1	davis	PERSON
gujaf-28	155	2	f. d.	PERSON
gujaf-28	155	3	1989	DATE
gujaf-28	157	1	quarterly	DATE
gujaf-28	157	2	13(3	CARDINAL
gujaf-28	157	3	319	CARDINAL
gujaf-28	158	1	davis	PERSON
gujaf-28	158	2	f. d.	PERSON
gujaf-28	158	3	2000	DATE
gujaf-28	159	1	four	CARDINAL
gujaf-28	160	1	46(2	CARDINAL
gujaf-28	160	2	186	CARDINAL
gujaf-28	160	3	204	CARDINAL
gujaf-28	161	1	2, october,	DATE
gujaf-28	161	2	2020	DATE
gujaf-28	161	3	14 davis	PERSON
gujaf-28	161	4	j.	PERSON
gujaf-28	161	5	g. r.	PERSON
gujaf-28	161	6	2002	DATE
gujaf-28	164	1	2(1	CARDINAL
gujaf-28	164	2	29113	DATE
gujaf-28	165	1	dzombo	PERSON
gujaf-28	165	2	g.	PERSON
gujaf-28	165	3	j. & maingi	ORG
gujaf-28	165	4	j. (	ORG
gujaf-28	165	5	2017	CARDINAL
gujaf-28	166	1	kenya	GPE
gujaf-28	167	1	international journal of financial research	ORG
gujaf-28	167	2	8(4	CARDINAL
gujaf-28	167	3	167	CARDINAL
gujaf-28	168	1	2020	DATE
gujaf-28	168	2	january 27, 2020	DATE
gujaf-28	169	1	gabor	PERSON
gujaf-28	169	2	d., & brooks	ORG
gujaf-28	169	3	s.	GPE
gujaf-28	169	4	2016	DATE
gujaf-28	171	1	423	CARDINAL
gujaf-28	172	1	jayo	PERSON
gujaf-28	172	2	m.	PERSON
gujaf-28	172	3	eduardo	PERSON
gujaf-28	172	4	h.	PERSON
gujaf-28	172	5	felipe z. d.	PERSON
gujaf-28	172	6	t. p.	ORG
gujaf-28	172	7	2012	DATE
gujaf-28	173	1	brazilian	NORP
gujaf-28	174	1	11(5	CARDINAL
gujaf-28	174	2	504-517	CARDINAL
gujaf-28	175	1	kemoli	PERSON
gujaf-28	175	2	2012	DATE
gujaf-28	176	1	kenya	GPE
gujaf-28	177	1	university of nairobi	ORG
gujaf-28	178	1	khadka k.	PERSON
gujaf-28	178	2	s.	PERSON
gujaf-28	178	3	2017	CARDINAL
gujaf-28	180	1	jakobstad:	ORG
gujaf-28	181	1	centria university of applied sciences	ORG
gujaf-28	182	1	j. (	ORG
gujaf-28	182	2	2016	DATE
gujaf-28	183	1	tanzania	GPE
gujaf-28	184	1	european journal of business and management	ORG
gujaf-28	184	2	8(22	CARDINAL
gujaf-28	184	3	231-240	CARDINAL
gujaf-28	185	1	s.	PERSON
gujaf-28	185	2	2015	DATE
gujaf-28	186	1	nyeri	GPE
gujaf-28	186	2	kenya	GPE
gujaf-28	187	1	research journal of finance	ORG
gujaf-28	187	2	6(3	CARDINAL
gujaf-28	187	3	2222-2847	CARDINAL
gujaf-28	188	1	n. i.	PERSON
gujaf-28	188	2	o., & muiruri	ORG
gujaf-28	188	3	2018	DATE
gujaf-28	189	1	kenya	GPE
gujaf-28	190	1	international journal of academic research	ORG
gujaf-28	190	2	8(4	CARDINAL
gujaf-28	190	3	110	CARDINAL
gujaf-28	191	1	munoru	PERSON
gujaf-28	191	2	m. k.	PERSON
gujaf-28	191	3	2016	DATE
gujaf-28	192	1	kenya	GPE
gujaf-28	193	1	international journal of science and research	ORG
gujaf-28	193	2	7	CARDINAL
gujaf-28	193	3	6	CARDINAL
gujaf-28	194	1	muoria	ORG
gujaf-28	194	2	e. t.	PERSON
gujaf-28	194	3	m. (2018	ORG
gujaf-28	195	1	kcb bank	ORG
gujaf-28	195	2	kiambu county	GPE
gujaf-28	195	3	kenya	GPE
gujaf-28	196	1	business & change management	ORG
gujaf-28	196	2	5(4	CARDINAL
gujaf-28	196	3	215	CARDINAL
gujaf-28	197	1	naseem	ORG
gujaf-28	197	2	2017	CARDINAL
gujaf-28	200	1	national bureau of statistic	ORG
gujaf-28	200	2	2016	CARDINAL
gujaf-28	201	1	https://medium.com/@ifc_org/why-digital-banking-services-arevital-to-reduce-poverty-in-the-developing-world-35ac35758f04 https://medium.com/@ifc_org/why-digital-banking-services-arevital-to-reduce-poverty-in-the-developing-world-35ac35758f04 gusau journal of accounting	ORG
gujaf-28	202	1	2, october,	DATE
gujaf-28	202	2	2020	DATE
gujaf-28	202	3	15	CARDINAL
gujaf-28	202	4	2019	DATE
gujaf-28	203	1	central bank of nigeria	ORG
gujaf-28	203	2	annual	DATE
gujaf-28	203	3	2019	DATE
gujaf-28	204	1	abuja: central bank of nigeria	ORG
gujaf-28	205	1	2017	CARDINAL
gujaf-28	206	1	kiambu	GPE
gujaf-28	207	1	6(8	CARDINAL
gujaf-28	207	2	67	CARDINAL
gujaf-28	208	1	p. m.	PERSON
gujaf-28	208	2	2013	DATE
gujaf-28	209	1	kenya	GPE
gujaf-28	210	1	nkiru	PERSON
gujaf-28	210	2	s. d.	PERSON
gujaf-28	210	3	a. j., & sidi	PERSON
gujaf-28	210	4	m. a.	PERSON
gujaf-28	210	5	2018	DATE
gujaf-28	211	1	meru	GPE
gujaf-28	211	2	kenya	GPE
gujaf-28	212	1	macrothink institute	ORG
gujaf-28	212	2	8(4	CARDINAL
gujaf-28	212	3	100-108	CARDINAL
gujaf-28	213	1	nyangosi	ORG
gujaf-28	213	2	r.	NORP
gujaf-28	213	3	nyangau	ORG
gujaf-28	213	4	s. n.	PERSON
gujaf-28	213	5	nyariki	ORG
gujaf-28	213	6	k. o.	PERSON
gujaf-28	213	7	a. s.	PERSON
gujaf-28	213	8	2014	DATE
gujaf-28	215	1	5(8	CARDINAL
gujaf-28	215	2	47	CARDINAL
gujaf-28	216	1	j., & muturi	ORG
gujaf-28	216	2	w.	PERSON
gujaf-28	216	3	2019	DATE
gujaf-28	217	1	kenya	GPE
gujaf-28	217	2	kisii	GPE
gujaf-28	217	3	nyamira	GPE
gujaf-28	217	4	kenya	GPE
gujaf-28	218	1	international journal of economics	ORG
gujaf-28	218	2	7(11	CARDINAL
gujaf-28	218	3	646-662	CARDINAL
gujaf-28	219	1	ojwang, a. o., & otinga	PERSON
gujaf-28	219	2	h. n.	PERSON
gujaf-28	219	3	2019	DATE
gujaf-28	220	1	siaya	GPE
gujaf-28	221	1	business & change management	ORG
gujaf-28	221	2	6(2	CARDINAL
gujaf-28	221	3	55-65	DATE
gujaf-28	222	1	okiro	PERSON
gujaf-28	222	2	k., & ndungu	ORG
gujaf-28	222	3	j. (	PERSON
gujaf-28	222	4	2013	DATE
gujaf-28	222	5	kenya	GPE
gujaf-28	223	1	european scientific journal	ORG
gujaf-28	223	2	9(13	CARDINAL
gujaf-28	223	3	146	CARDINAL
gujaf-28	224	1	r., & sonono	ORG
gujaf-28	224	2	b.	PERSON
gujaf-28	224	3	2017	CARDINAL
gujaf-28	225	1	swedish	NORP
gujaf-28	226	1	5(8	CARDINAL
gujaf-28	226	2	4753	DATE
gujaf-28	227	1	saunders	ORG
gujaf-28	227	2	m., lewis p.,	PERSON
gujaf-28	227	3	& thornhill	ORG
gujaf-28	227	4	a.	PERSON
gujaf-28	227	5	2009	DATE
gujaf-28	228	1	5thedition	CARDINAL
gujaf-28	229	1	new jersey	GPE
gujaf-28	229	2	prentice hall	ORG
gujaf-28	231	1	c. s.	PERSON
gujaf-28	231	2	mawanza	PERSON
gujaf-28	231	3	w., & muredzi	ORG
gujaf-28	231	4	2017	CARDINAL
gujaf-28	232	1	zimbabwean	NORP
gujaf-28	233	1	5(2	CARDINAL
gujaf-28	233	2	58	CARDINAL
gujaf-28	233	3	66	CARDINAL
gujaf-28	233	4	2018	DATE
gujaf-28	235	1	new york	GPE
gujaf-28	235	2	oxford university press	ORG
gujaf-28	236	1	world bank	ORG
gujaf-28	236	2	2019	CARDINAL
gujaf-28	238	1	new york	GPE
gujaf-28	238	2	oxford university press	ORG