id	sid	eid	entity	type
gujaf-280	1	1	gusau journal of accounting	ORG
gujaf-280	2	1	5	CARDINAL
gujaf-280	2	2	1, april	DATE
gujaf-280	2	3	2024	CARDINAL
gujaf-280	2	4	2756-665x	CARDINAL
gujaf-280	2	5	social sciences	ORG
gujaf-280	2	6	federal university gusau	ORG
gujaf-280	2	7	zamfara state	GPE
gujaf-280	2	8	gusau journal of accounting	ORG
gujaf-280	2	9	5	CARDINAL
gujaf-280	2	10	1, april	DATE
gujaf-280	2	11	2024	CARDINAL
gujaf-280	2	12	5	CARDINAL
gujaf-280	2	13	1 april	DATE
gujaf-280	2	14	2024	CARDINAL
gujaf-280	2	15	2756-665x	CARDINAL
gujaf-280	2	16	social sciences	ORG
gujaf-280	2	17	federal university gusau	ORG
gujaf-280	2	18	zamfara state	GPE
gujaf-280	3	1	ahmadu bello university press limited	ORG
gujaf-280	3	2	zaria	PERSON
gujaf-280	3	3	kaduna state	GPE
gujaf-280	3	4	nigeria	GPE
gujaf-280	4	1	08065949711	CARDINAL
gujaf-280	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-280	5	2	5	CARDINAL
gujaf-280	5	3	1, april	DATE
gujaf-280	5	4	2024	CARDINAL
gujaf-280	6	1	shehu usman hassan department	PERSON
gujaf-280	7	1	muhammad mustapha	PERSON
gujaf-280	7	2	ahmadu bello university	ORG
gujaf-280	7	3	zaria	PERSON
gujaf-280	7	4	kaduna state	GPE
gujaf-280	8	1	umar farouk	PERSON
gujaf-280	8	2	federal university gusau	ORG
gujaf-280	8	3	zamfara state	GPE
gujaf-280	9	1	modu kumshe department of accounting	ORG
gujaf-280	9	2	university of maiduguri	ORG
gujaf-280	9	3	borno	GPE
gujaf-280	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-280	10	2	paul university	ORG
gujaf-280	11	1	prof kabir tahir hamid	PERSON
gujaf-280	11	2	bayero university	ORG
gujaf-280	11	3	kano	ORG
gujaf-280	12	1	prof	PERSON
gujaf-280	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-280	13	2	university of jos	ORG
gujaf-280	14	1	clifford ofurum department of accounting	ORG
gujaf-280	14	2	university of portharcourt	ORG
gujaf-280	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-280	16	2	ahmadu bello university	ORG
gujaf-280	16	3	zaria	PERSON
gujaf-280	17	1	prof	PERSON
gujaf-280	18	1	yusuf	PERSON
gujaf-280	19	1	b. rahman	PERSON
gujaf-280	19	2	lagos state university	ORG
gujaf-280	20	1	gusau journal of accounting	ORG
gujaf-280	20	2	5	CARDINAL
gujaf-280	20	3	1, april	DATE
gujaf-280	20	4	2024	CARDINAL
gujaf-280	21	1	suleiman a. s. aruwa	PERSON
gujaf-280	21	2	nasarawa state university	ORG
gujaf-280	21	3	keffi	GPE
gujaf-280	23	1	muhammad junaidu	PERSON
gujaf-280	23	2	kurawa department of accounting	ORG
gujaf-280	23	3	university kano	ORG
gujaf-280	25	1	muhammad habibu sabari department	PERSON
gujaf-280	25	2	ahmadu bello university	ORG
gujaf-280	25	3	zaria	PERSON
gujaf-280	25	4	prof	PERSON
gujaf-280	26	1	okpanachi joshua department of accounting	ORG
gujaf-280	26	2	nigerian defence academy	ORG
gujaf-280	26	3	kaduna	GPE
gujaf-280	27	1	hassan ibrahim department	PERSON
gujaf-280	27	2	ibb university	ORG
gujaf-280	27	3	niger state	GPE
gujaf-280	28	1	prof	PERSON
gujaf-280	29	1	mary okwo department of accounting	ORG
gujaf-280	29	2	enugu state university of science and technology	ORG
gujaf-280	31	1	aminu isah department of accounting	ORG
gujaf-280	31	2	bayero university	ORG
gujaf-280	31	3	kano	ORG
gujaf-280	32	1	prof	PERSON
gujaf-280	33	1	ahmadu bello department of accounting	ORG
gujaf-280	33	2	ahmadu bello university	ORG
gujaf-280	33	3	zaria	PERSON
gujaf-280	34	1	prof	PERSON
gujaf-280	35	1	musa yelwa abubakar department	PERSON
gujaf-280	35	2	usmanu danfodiyo university	ORG
gujaf-280	35	3	sokoto state	ORG
gujaf-280	36	1	prof	ORG
gujaf-280	37	1	salisu abubakar department of accounting	ORG
gujaf-280	37	2	ahmadu bello university	ORG
gujaf-280	37	3	zaria	PERSON
gujaf-280	37	4	kaduna state	GPE
gujaf-280	38	1	prof	PERSON
gujaf-280	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-280	39	2	dutse	GPE
gujaf-280	39	3	jigawa state	GPE
gujaf-280	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-280	41	2	bayero university	ORG
gujaf-280	42	1	gusau journal of accounting	ORG
gujaf-280	42	2	5	CARDINAL
gujaf-280	42	3	1, april	DATE
gujaf-280	42	4	2024	CARDINAL
gujaf-280	42	5	fatima	PERSON
gujaf-280	42	6	university of maiduguri	ORG
gujaf-280	42	7	borno	GPE
gujaf-280	43	1	dr.	PERSON
gujaf-280	43	2	nasiru a. ka’oje	PERSON
gujaf-280	43	3	usmanu danfodiyo university	ORG
gujaf-280	43	4	sokoto	PERSON
gujaf-280	44	1	aminu abdullahi department of accounting	ORG
gujaf-280	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-280	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-280	45	2	nigerian defence academy	ORG
gujaf-280	45	3	kaduna state	GPE
gujaf-280	46	1	dr.	PERSON
gujaf-280	46	2	saidu adamu department of accounting	ORG
gujaf-280	47	1	dr.	PERSON
gujaf-280	47	2	nasiru yunusa department	PERSON
gujaf-280	47	3	ahmadu bello university	ORG
gujaf-280	47	4	zaria	PERSON
gujaf-280	48	1	aisha	PERSON
gujaf-280	48	2	muhammad department	PERSON
gujaf-280	48	3	ahmadu bello university	ORG
gujaf-280	48	4	zaria	PERSON
gujaf-280	49	1	lawal muhammad	PERSON
gujaf-280	49	2	ahmadu bello university	ORG
gujaf-280	49	3	zaria	PERSON
gujaf-280	50	1	farouk	PERSON
gujaf-280	50	2	american university of nigeria	ORG
gujaf-280	50	3	yola	ORG
gujaf-280	51	1	bashir umar farouk	PERSON
gujaf-280	51	2	federal university gusau	ORG
gujaf-280	51	3	zamfara state	GPE
gujaf-280	52	1	dr emmanuel omokhuale department	PERSON
gujaf-280	52	2	federal university gusau	ORG
gujaf-280	53	1	state gusau journal of accounting	ORG
gujaf-280	53	2	5	CARDINAL
gujaf-280	53	3	1, april	DATE
gujaf-280	53	4	2024	CARDINAL
gujaf-280	53	5	vi advisory board	ORG
gujaf-280	54	1	kabiru isah	PERSON
gujaf-280	54	2	bayero university kano	ORG
gujaf-280	55	1	bashir	PERSON
gujaf-280	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-280	55	3	sokoto state	ORG
gujaf-280	57	1	muhammad tanko	PERSON
gujaf-280	57	2	kaduna state university	ORG
gujaf-280	57	3	kaduna	GPE
gujaf-280	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-280	58	2	sokoto state	ORG
gujaf-280	60	1	aliyu sulaiman kantudu	PERSON
gujaf-280	60	2	university kano	ORG
gujaf-280	61	1	yazid kabir ibrahim	PERSON
gujaf-280	61	2	federal university gusau	ORG
gujaf-280	61	3	zamfara state	GPE
gujaf-280	62	1	gusau journal of accounting	ORG
gujaf-280	62	2	5	CARDINAL
gujaf-280	62	3	1, april	DATE
gujaf-280	62	4	2024	CARDINAL
gujaf-280	62	5	gusau journal of accounting	ORG
gujaf-280	63	1	two	CARDINAL
gujaf-280	63	2	april and october annually	DATE
gujaf-280	64	1	the department of accounting	ORG
gujaf-280	64	2	social sciences	ORG
gujaf-280	64	3	federal university gusau	ORG
gujaf-280	64	4	zamfara state	GPE
gujaf-280	64	5	nigeria	GPE
gujaf-280	64	6	islamic finance	ORG
gujaf-280	64	7	islamic	NORP
gujaf-280	65	1	english	LANGUAGE
gujaf-280	66	1	more than 15	CARDINAL
gujaf-280	66	2	a4	ORG
gujaf-280	66	3	1.5	CARDINAL
gujaf-280	66	4	12	CARDINAL
gujaf-280	67	1	25 percent	PERCENT
gujaf-280	68	1	5000	CARDINAL
gujaf-280	68	2	more than 250	CARDINAL
gujaf-280	68	3	four	CARDINAL
gujaf-280	69	1	apa 7th	PRODUCT
gujaf-280	70	1	5	CARDINAL
gujaf-280	70	2	1, april	DATE
gujaf-280	70	3	2024	CARDINAL
gujaf-280	74	1	fcmb	PERSON
gujaf-280	74	2	7278465011	DATE
gujaf-280	74	3	gusau journal of accounting	ORG
gujaf-280	74	4	federal university gusau	ORG
gujaf-280	74	5	zamfara state	GPE
gujaf-280	76	1	+2348069393824	DATE
gujaf-280	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-280	76	3	5	CARDINAL
gujaf-280	76	4	1, april	DATE
gujaf-280	76	5	2024	DATE
gujaf-280	76	6	nigeria sirajo	GPE
gujaf-280	76	7	saad	PERSON
gujaf-280	76	8	shehu usman hassan phd	PERSON
gujaf-280	76	9	saidu adamu phd board	PERSON
gujaf-280	76	10	nigerian	NORP
gujaf-280	77	1	aliyu abubakar	PERSON
gujaf-280	77	2	yunusa nasiru phd	PERSON
gujaf-280	77	3	umar abubakar	PERSON
gujaf-280	77	4	nigeria	GPE
gujaf-280	77	5	shehu usman	ORG
gujaf-280	77	6	danson andrew	PERSON
gujaf-280	77	7	abdullahi bala ado phd	PERSON
gujaf-280	77	8	nigeria	GPE
gujaf-280	77	9	nkiru philomena	ORG
gujaf-280	77	10	esther	PERSON
gujaf-280	77	11	daniel gbadebo	PERSON
gujaf-280	77	12	nigeria	GPE
gujaf-280	77	13	bashir abdulrauf mohammed	PERSON
gujaf-280	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-280	78	1	salisu	ORG
gujaf-280	78	2	ibrahim yusuf phd	PERSON
gujaf-280	78	3	suleiman salami phd	PERSON
gujaf-280	78	4	ridwan ayagi phd	PERSON
gujaf-280	78	5	aca	ORG
gujaf-280	78	6	rashida lawal	PERSON
gujaf-280	78	7	phd	PERSON
gujaf-280	78	8	nigeria	GPE
gujaf-280	78	9	catherine omoleye	PERSON
gujaf-280	78	10	ezekiel phd csr	PERSON
gujaf-280	78	11	nigeria	GPE
gujaf-280	78	12	pls	NORP
gujaf-280	78	13	tajudeen alaburo	PERSON
gujaf-280	78	14	rofiat bolanle	GPE
gujaf-280	78	15	abdussalam	GPE
gujaf-280	78	16	abdulrahman abubakar	PERSON
gujaf-280	78	17	tajudeen	PERSON
gujaf-280	78	18	akeem olamilekan babatunde	PERSON
gujaf-280	78	19	nigeria	GPE
gujaf-280	78	20	adamu kanoma	PERSON
gujaf-280	78	21	nurudeen usman miko	PERSON
gujaf-280	78	22	augustine ayuba	ORG
gujaf-280	78	23	idris mohammed	PERSON
gujaf-280	78	24	mark g	PERSON
gujaf-280	78	25	tagwai gusau journal of accounting	ORG
gujaf-280	78	26	5	CARDINAL
gujaf-280	78	27	1, april	DATE
gujaf-280	78	28	2024	CARDINAL
gujaf-280	78	29	nigeria odogu	GPE
gujaf-280	78	30	terry keme zuode	PERSON
gujaf-280	78	31	phd	PERSON
gujaf-280	78	32	koroye	PERSON
gujaf-280	78	33	amapamo stephen board	ORG
gujaf-280	78	34	nigeria	GPE
gujaf-280	78	35	rashida lawal phd	PERSON
gujaf-280	79	1	kabir hamid tahir	PERSON
gujaf-280	79	2	nigeria	GPE
gujaf-280	79	3	adamu lawal bello	ORG
gujaf-280	80	1	j. okpanachi	PERSON
gujaf-280	81	1	t. nyor	PERSON
gujaf-280	81	2	lateef olumude mustapha	PERSON
gujaf-280	81	3	ph.d	ORG
gujaf-280	81	4	nigerian	NORP
gujaf-280	82	1	tajudeen alaburo	ORG
gujaf-280	82	2	abdulsalam	PERSON
gujaf-280	82	3	daniel gbadebo	PERSON
gujaf-280	82	4	nigeria	GPE
gujaf-280	82	5	idris mohammed	PERSON
gujaf-280	82	6	bejamin k	PERSON
gujaf-280	82	7	gugong phd	PERSON
gujaf-280	82	8	rofiat adedokun	PERSON
gujaf-280	82	9	abdulrahman	PERSON
gujaf-280	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-280	82	11	5	CARDINAL
gujaf-280	82	12	1, april	DATE
gujaf-280	82	13	2024 128	DATE
gujaf-280	82	14	nigeria	GPE
gujaf-280	82	15	catherine omoleye department of accounting	ORG
gujaf-280	82	16	adekunle ajasin university akungba akoko	ORG
gujaf-280	82	17	ondo state	ORG
gujaf-280	82	18	nigeria	GPE
gujaf-280	83	1	+234 7030660708	DATE
gujaf-280	83	2	muyiwa ezekiel phd department of accounting	PERSON
gujaf-280	83	3	adekunle ajasin university akungba akoko	ORG
gujaf-280	83	4	ondo state	ORG
gujaf-280	83	5	nigeria	GPE
gujaf-280	84	1	nigeria	GPE
gujaf-280	86	1	nigeria	GPE
gujaf-280	89	1	1	CARDINAL
gujaf-280	89	2	the present 21st century	DATE
gujaf-280	89	3	the past ten years	DATE
gujaf-280	91	1	at least three	CARDINAL
gujaf-280	91	2	europe	LOC
gujaf-280	91	3	one	CARDINAL
gujaf-280	91	4	three	CARDINAL
gujaf-280	91	5	nigeria	GPE
gujaf-280	91	6	wang et al.	PERSON
gujaf-280	91	7	2018	DATE
gujaf-280	91	8	2019	DATE
gujaf-280	92	1	european	NORP
gujaf-280	92	2	liliana et al.	PERSON
gujaf-280	92	3	2021	CARDINAL
gujaf-280	93	1	2022	CARDINAL
gujaf-280	93	2	deloitte	ORG
gujaf-280	93	3	mailto:catherine.gbemigun@aaua.edu.ng mailto:muyiwa.alade@aaua.edu.ng gusau journal of accounting	ORG
gujaf-280	93	4	5	CARDINAL
gujaf-280	93	5	1, april	DATE
gujaf-280	93	6	2024 129	DATE
gujaf-280	93	7	2.8%	PERCENT
gujaf-280	93	8	2019	DATE
gujaf-280	93	9	2021	CARDINAL
gujaf-280	93	10	chen et al 2023	PERSON
gujaf-280	94	1	wang et al.	PERSON
gujaf-280	94	2	2018	DATE
gujaf-280	94	3	40%	PERCENT
gujaf-280	95	1	al 2018	ORG
gujaf-280	95	2	okerekeoti	PERSON
gujaf-280	95	3	2022	CARDINAL
gujaf-280	96	1	panji & elan	ORG
gujaf-280	96	2	2018	DATE
gujaf-280	96	3	isah & awotomilusi	ORG
gujaf-280	96	4	2020	DATE
gujaf-280	97	1	2019	DATE
gujaf-280	97	2	owolabi et al.	PERSON
gujaf-280	97	3	2021	CARDINAL
gujaf-280	97	4	nome & nwankwo	ORG
gujaf-280	97	5	2022	CARDINAL
gujaf-280	99	1	nigeria	GPE
gujaf-280	100	1	2017	CARDINAL
gujaf-280	101	1	saona et al	PERSON
gujaf-280	101	2	2019	DATE
gujaf-280	101	3	the european commission	ORG
gujaf-280	101	4	40%	PERCENT
gujaf-280	102	1	nigeria	GPE
gujaf-280	102	2	nigerian	NORP
gujaf-280	102	3	african	NORP
gujaf-280	103	1	2021	CARDINAL
gujaf-280	103	2	2022	CARDINAL
gujaf-280	104	1	bakar	PERSON
gujaf-280	104	2	2023	CARDINAL
gujaf-280	105	1	the turn of the century	DATE
gujaf-280	105	2	al-sa’eed & journal	ORG
gujaf-280	105	3	2018	DATE
gujaf-280	106	1	kao	ORG
gujaf-280	106	2	hodgkinson, & jaafar	ORG
gujaf-280	106	3	2018	DATE
gujaf-280	106	4	wanke et	PERSON
gujaf-280	106	5	al 2022	ORG
gujaf-280	107	1	panji & elan	ORG
gujaf-280	107	2	2018	DATE
gujaf-280	107	3	isah & awotomilusi	ORG
gujaf-280	107	4	2020	DATE
gujaf-280	108	1	gusau journal of accounting	ORG
gujaf-280	108	2	5	CARDINAL
gujaf-280	108	3	1, april	DATE
gujaf-280	108	4	2024 130	DATE
gujaf-280	108	5	2019	DATE
gujaf-280	108	6	owolabi et al.	PERSON
gujaf-280	108	7	2021	CARDINAL
gujaf-280	108	8	nome & nwankwo	ORG
gujaf-280	108	9	2022	CARDINAL
gujaf-280	109	1	nigeria	GPE
gujaf-280	110	1	nigeria	GPE
gujaf-280	111	1	three	CARDINAL
gujaf-280	111	2	four	CARDINAL
gujaf-280	111	3	section five	LAW
gujaf-280	112	1	2	CARDINAL
gujaf-280	112	2	issa et al.	PERSON
gujaf-280	112	3	2019	DATE
gujaf-280	115	1	matanda	ORG
gujaf-280	115	2	luke & lishernga	ORG
gujaf-280	115	3	2015	DATE
gujaf-280	116	1	issa et al 2019	PERSON
gujaf-280	118	1	brennan	PERSON
gujaf-280	118	2	1997	DATE
gujaf-280	121	1	tariq & naveed	ORG
gujaf-280	121	2	2016	DATE
gujaf-280	122	1	2021	CARDINAL
gujaf-280	123	1	gusau journal of accounting	ORG
gujaf-280	123	2	5	CARDINAL
gujaf-280	123	3	1, april	DATE
gujaf-280	123	4	2024 131	DATE
gujaf-280	123	5	2021	CARDINAL
gujaf-280	124	1	first	ORDINAL
gujaf-280	124	2	three	CARDINAL
gujaf-280	124	3	nigeria	GPE
gujaf-280	124	4	2021	CARDINAL
gujaf-280	125	1	2021	CARDINAL
gujaf-280	128	1	2018	DATE
gujaf-280	128	2	2020	DATE
gujaf-280	129	1	nome & nwankwo	ORG
gujaf-280	129	2	2022	CARDINAL
gujaf-280	130	1	nigeria	GPE
gujaf-280	132	1	ayunku & timipere	ORG
gujaf-280	132	2	2019	DATE
gujaf-280	133	1	bao	PERSON
gujaf-280	133	2	2017	CARDINAL
gujaf-280	133	3	one	CARDINAL
gujaf-280	135	1	5	CARDINAL
gujaf-280	135	2	1, april	DATE
gujaf-280	135	3	2024 132	DATE
gujaf-280	135	4	benjamin & dirk	ORG
gujaf-280	135	5	2015	DATE
gujaf-280	136	1	nigeria	GPE
gujaf-280	137	1	akinleye & ademiloye	ORG
gujaf-280	137	2	2018	DATE
gujaf-280	138	1	irdha et al	PERSON
gujaf-280	139	1	2019	DATE
gujaf-280	142	1	2018	DATE
gujaf-280	142	2	2020	DATE
gujaf-280	144	1	2019	DATE
gujaf-280	145	1	today	DATE
gujaf-280	146	1	nigeria	GPE
gujaf-280	147	1	nigerian	NORP
gujaf-280	148	1	abdullah 2021	PERSON
gujaf-280	149	1	abdullah	PERSON
gujaf-280	149	2	2014	DATE
gujaf-280	151	1	gusau journal of accounting	ORG
gujaf-280	151	2	5	CARDINAL
gujaf-280	151	3	1, april	DATE
gujaf-280	151	4	2024 133	DATE
gujaf-280	151	5	ararat	ORG
gujaf-280	151	6	aksu, & cetin	ORG
gujaf-280	151	7	2015	DATE
gujaf-280	151	8	reddy, & simioni	ORG
gujaf-280	151	9	2020	DATE
gujaf-280	151	10	rao	ORG
gujaf-280	151	11	matlani	PERSON
gujaf-280	151	12	scrimgeour	PERSON
gujaf-280	151	13	2020	DATE
gujaf-280	151	14	kilic & kuzey	ORG
gujaf-280	151	15	2016	DATE
gujaf-280	152	1	nigeria	GPE
gujaf-280	152	2	preffer & salancik	ORG
gujaf-280	152	3	1978	DATE
gujaf-280	154	1	2017	DATE
gujaf-280	156	1	naveed et al	PERSON
gujaf-280	156	2	2021	CARDINAL
gujaf-280	157	1	aladejebi	GPE
gujaf-280	157	2	2021	CARDINAL
gujaf-280	162	1	hillman	ORG
gujaf-280	162	2	2009	DATE
gujaf-280	162	3	the years	DATE
gujaf-280	164	1	gusau journal of accounting	ORG
gujaf-280	164	2	5	CARDINAL
gujaf-280	164	3	1, april	DATE
gujaf-280	164	4	2024 134	DATE
gujaf-280	166	1	sunday (2011	DATE
gujaf-280	166	2	nigerian	NORP
gujaf-280	166	3	lin et al	PERSON
gujaf-280	166	4	2018	DATE
gujaf-280	166	5	taiwan	GPE
gujaf-280	166	6	csr	ORG
gujaf-280	166	7	hassan	PERSON
gujaf-280	166	8	2023	CARDINAL
gujaf-280	166	9	nigeria	GPE
gujaf-280	169	1	2021	CARDINAL
gujaf-280	169	2	jordanian	NORP
gujaf-280	170	1	2021	CARDINAL
gujaf-280	171	1	first	ORDINAL
gujaf-280	171	2	5	CARDINAL
gujaf-280	171	3	1, april	DATE
gujaf-280	171	4	2024 135	DATE
gujaf-280	172	1	second	ORDINAL
gujaf-280	172	2	ols	ORG
gujaf-280	174	1	2017	DATE
gujaf-280	174	2	nigeria	GPE
gujaf-280	175	1	2018	DATE
gujaf-280	175	2	the nigerian board of directors	ORG
gujaf-280	175	3	2011	DATE
gujaf-280	175	4	2015	DATE
gujaf-280	176	1	2022	CARDINAL
gujaf-280	176	2	nigeria	GPE
gujaf-280	176	3	nigeria	GPE
gujaf-280	176	4	nigeria	GPE
gujaf-280	176	5	nigeria	GPE
gujaf-280	177	1	olumide	PERSON
gujaf-280	177	2	2018	DATE
gujaf-280	179	1	hassan	PERSON
gujaf-280	179	2	2023	CARDINAL
gujaf-280	179	3	2021	CARDINAL
gujaf-280	179	4	adebiyi	PERSON
gujaf-280	179	5	sunday (2011	DATE
gujaf-280	179	6	2018	DATE
gujaf-280	179	7	nizar	PERSON
gujaf-280	179	8	2021	CARDINAL
gujaf-280	179	9	2022	CARDINAL
gujaf-280	179	10	thousands	CARDINAL
gujaf-280	180	1	5	CARDINAL
gujaf-280	180	2	1, april	DATE
gujaf-280	180	3	2024 136	DATE
gujaf-280	180	4	2021	CARDINAL
gujaf-280	182	1	nigerian	NORP
gujaf-280	184	1	3	CARDINAL
gujaf-280	187	1	48	CARDINAL
gujaf-280	187	2	the nigeria exchange	ORG
gujaf-280	187	3	31st december	DATE
gujaf-280	187	4	2022	CARDINAL
gujaf-280	189	1	annual	DATE
gujaf-280	189	2	twelve years covering 2011	DATE
gujaf-280	189	3	2022	CARDINAL
gujaf-280	191	1	wilson	PERSON
gujaf-280	191	2	1951	DATE
gujaf-280	192	1	more than one	CARDINAL
gujaf-280	192	2	nigerian	NORP
gujaf-280	193	1	insow	ORG
gujaf-280	194	1	fowit+eit ------------------------------equation 2	ORG
gujaf-280	194	2	5	CARDINAL
gujaf-280	194	3	1, april	DATE
gujaf-280	194	4	2024	CARDINAL
gujaf-280	194	5	137	CARDINAL
gujaf-280	195	1	second	ORDINAL
gujaf-280	195	2	nigeria	GPE
gujaf-280	198	1	4	CARDINAL
gujaf-280	198	2	0	CARDINAL
gujaf-280	198	3	0	CARDINAL
gujaf-280	198	4	0	CARDINAL
gujaf-280	198	5	4.0	CARDINAL
gujaf-280	199	1	15.25 percent	PERCENT
gujaf-280	199	2	1	CARDINAL
gujaf-280	199	3	nigeria	GPE
gujaf-280	202	1	2.27%	PERCENT
gujaf-280	205	1	jarque	NORP
gujaf-280	206	1	45.35%	PERCENT
gujaf-280	208	1	jarque	NORP
gujaf-280	209	1	11.99%	PERCENT
gujaf-280	210	1	5	CARDINAL
gujaf-280	210	2	1, april	DATE
gujaf-280	210	3	2024	CARDINAL
gujaf-280	210	4	138	CARDINAL
gujaf-280	212	1	jarque	NORP
gujaf-280	213	1	1	CARDINAL
gujaf-280	213	2	descriptive statistics statistics fi	ORG
gujaf-280	213	3	insow maow	ORG
gujaf-280	213	4	15.24677	CARDINAL
gujaf-280	214	1	2.270568	MONEY
gujaf-280	214	2	11.99200	CARDINAL
gujaf-280	214	3	13.33330	CARDINAL
gujaf-280	214	4	44.08439	CARDINAL
gujaf-280	214	5	60.00000	CARDINAL
gujaf-280	214	6	100.0000 72.03600	CARDINAL
gujaf-280	214	7	0.000000 0.000000 0.000000	MONEY
gujaf-280	214	8	11.29385	CARDINAL
gujaf-280	214	9	26.83118	CARDINAL
gujaf-280	214	10	0.587891 5.420393 0.024360	MONEY
gujaf-280	214	11	2.414496	MONEY
gujaf-280	214	12	2.016608 10.22685	CARDINAL
gujaf-280	214	13	jarque	NORP
gujaf-280	214	14	22090.03 20.84281	CARDINAL
gujaf-280	214	15	0.000000 0.000000 0.000030	MONEY
gujaf-280	214	16	516 516 516 516	MONEY
gujaf-280	214	17	2023	CARDINAL
gujaf-280	214	18	2	CARDINAL
gujaf-280	214	19	0.0167	CARDINAL
gujaf-280	216	1	0.0341	CARDINAL
gujaf-280	216	2	0.4390	CARDINAL
gujaf-280	218	1	0.1003	CARDINAL
gujaf-280	218	2	0.0226	CARDINAL
gujaf-280	220	1	frow	PRODUCT
gujaf-280	220	2	insow	ORG
gujaf-280	220	3	0.0066	CARDINAL
gujaf-280	220	4	0.8810	MONEY
gujaf-280	222	1	frow	PRODUCT
gujaf-280	222	2	0.0236	CARDINAL
gujaf-280	224	1	insow	ORG
gujaf-280	224	2	0.0123	CARDINAL
gujaf-280	224	3	0.7798	CARDINAL
gujaf-280	226	1	gusau journal of accounting	ORG
gujaf-280	226	2	5	CARDINAL
gujaf-280	226	3	1, april,	DATE
gujaf-280	226	4	2024 139	DATE
gujaf-280	227	1	2	CARDINAL
gujaf-280	227	2	insow maow	ORG
gujaf-280	227	3	1.0000	CARDINAL
gujaf-280	228	1	1.0000	CARDINAL
gujaf-280	228	2	0.0167	CARDINAL
gujaf-280	228	3	0.0341 -0.0066 1.0000	MONEY
gujaf-280	228	4	0.4390	CARDINAL
gujaf-280	228	5	0.8810	MONEY
gujaf-280	228	6	maow 0.1003	PERSON
gujaf-280	229	1	1.0000	CARDINAL
gujaf-280	230	1	2023	CARDINAL
gujaf-280	230	2	levin	GPE
gujaf-280	230	3	lin	PERSON
gujaf-280	230	4	fisher chi-square	PERSON
gujaf-280	231	1	0.0001	CARDINAL
gujaf-280	233	1	0.0000	CARDINAL
gujaf-280	234	1	0.0001	CARDINAL
gujaf-280	235	1	0.0000	CARDINAL
gujaf-280	236	1	gusau journal of accounting	ORG
gujaf-280	236	2	5	CARDINAL
gujaf-280	236	3	1, april	DATE
gujaf-280	236	4	2024 140	DATE
gujaf-280	236	5	3	CARDINAL
gujaf-280	236	6	levin	GPE
gujaf-280	236	7	lin & chu	ORG
gujaf-280	236	8	fisher chi-square	PERSON
gujaf-280	236	9	0.0001	CARDINAL
gujaf-280	236	10	0.0468	CARDINAL
gujaf-280	236	11	0.0000	CARDINAL
gujaf-280	236	12	0.0370	MONEY
gujaf-280	236	13	2023	CARDINAL
gujaf-280	236	14	4	CARDINAL
gujaf-280	236	15	frow	PRODUCT
gujaf-280	238	1	4	CARDINAL
gujaf-280	238	2	1	CARDINAL
gujaf-280	238	3	1.01 0.99	CARDINAL
gujaf-280	238	4	1.01 0.99	CARDINAL
gujaf-280	238	5	insow	ORG
gujaf-280	238	6	1.00 0.99	CARDINAL
gujaf-280	238	7	1.007	CARDINAL
gujaf-280	239	1	2023	CARDINAL
gujaf-280	240	1	hausman	PERSON
gujaf-280	240	2	5	CARDINAL
gujaf-280	241	1	0.2638	CARDINAL
gujaf-280	241	2	the 5%	PERCENT
gujaf-280	243	1	pagan lagrangian	ORG
gujaf-280	244	1	0.0000	CARDINAL
gujaf-280	245	1	gusau journal of accounting	ORG
gujaf-280	245	2	5	CARDINAL
gujaf-280	245	3	1, april	DATE
gujaf-280	245	4	2024 141	DATE
gujaf-280	246	1	5	CARDINAL
gujaf-280	246	2	3.98	CARDINAL
gujaf-280	246	3	0.2638	MONEY
gujaf-280	246	4	pagan lagrangian	ORG
gujaf-280	246	5	716.08 0.0000	CARDINAL
gujaf-280	246	6	2023	CARDINAL
gujaf-280	246	7	6	CARDINAL
gujaf-280	246	8	0.0000	CARDINAL
gujaf-280	249	1	wooldridge	PERSON
gujaf-280	249	2	0.0000	CARDINAL
gujaf-280	256	1	gusau journal of accounting	ORG
gujaf-280	256	2	5	CARDINAL
gujaf-280	256	3	1, april	DATE
gujaf-280	256	4	2024 142	DATE
gujaf-280	256	5	6	CARDINAL
gujaf-280	256	6	wooldridge	PERSON
gujaf-280	256	7	0.0000	CARDINAL
gujaf-280	256	8	2023	CARDINAL
gujaf-280	257	1	5%	PERCENT
gujaf-280	258	1	every 1%	PERCENT
gujaf-280	258	2	1.0%	PERCENT
gujaf-280	261	1	nigerian	NORP
gujaf-280	262	1	aifuwa et al.	PERSON
gujaf-280	262	2	2020	DATE
gujaf-280	262	3	2021	CARDINAL
gujaf-280	262	4	2022	CARDINAL
gujaf-280	263	1	2018	DATE
gujaf-280	263	2	lin et al	PERSON
gujaf-280	263	3	2018	DATE
gujaf-280	264	1	2017	CARDINAL
gujaf-280	265	1	years	DATE
gujaf-280	266	1	2022	CARDINAL
gujaf-280	266	2	2015 to 2017	DATE
gujaf-280	267	1	5%	PERCENT
gujaf-280	268	1	this gusau journal of accounting	ORG
gujaf-280	268	2	5	CARDINAL
gujaf-280	268	3	1, april	DATE
gujaf-280	268	4	2024	CARDINAL
gujaf-280	268	5	143	CARDINAL
gujaf-280	268	6	every 1%	PERCENT
gujaf-280	268	7	0.6%	PERCENT
gujaf-280	271	1	2020	DATE
gujaf-280	272	1	2021	CARDINAL
gujaf-280	272	2	palestine	GPE
gujaf-280	272	3	2021	CARDINAL
gujaf-280	274	1	zero	CARDINAL
gujaf-280	275	1	zero	CARDINAL
gujaf-280	277	1	nigeria	GPE
gujaf-280	277	2	2020	DATE
gujaf-280	277	3	ezekiel	PERSON
gujaf-280	277	4	2019	DATE
gujaf-280	277	5	al, 2018	ORG
gujaf-280	278	1	2021	CARDINAL
gujaf-280	278	2	2021	CARDINAL
gujaf-280	279	1	abdullah	PERSON
gujaf-280	279	2	2021	CARDINAL
gujaf-280	281	1	abdullah	PERSON
gujaf-280	281	2	2021	CARDINAL
gujaf-280	281	3	gmm	ORG
gujaf-280	282	1	nigeria	GPE
gujaf-280	282	2	three	CARDINAL
gujaf-280	282	3	2011-2022	DATE
gujaf-280	283	1	institutional gusau journal of accounting	ORG
gujaf-280	283	2	5	CARDINAL
gujaf-280	283	3	1, april	DATE
gujaf-280	283	4	2024 144	DATE
gujaf-280	283	5	5%	PERCENT
gujaf-280	283	6	5%	PERCENT
gujaf-280	284	1	nigeria	GPE
gujaf-280	286	1	nigerian	NORP
gujaf-280	286	2	nigerian exchange	ORG
gujaf-280	287	1	the nigerian exchange	ORG
gujaf-280	289	1	abdullahi s.	PERSON
gujaf-280	289	2	2021	CARDINAL
gujaf-280	290	1	nigerian	NORP
gujaf-280	291	1	6(1	CARDINAL
gujaf-280	291	2	h.o.	PERSON
gujaf-280	291	3	n.o. & usman	ORG
gujaf-280	291	4	m.k.	GPE
gujaf-280	291	5	2020	DATE
gujaf-280	292	1	nigeria	GPE
gujaf-280	293	1	international journal of management	ORG
gujaf-280	293	2	6(2	CARDINAL
gujaf-280	293	3	88-9914	CARDINAL
gujaf-280	293	4	t.	GPE
gujaf-280	293	5	o. u. & mohammed	ORG
gujaf-280	293	6	o. m.	PERSON
gujaf-280	293	7	2018	DATE
gujaf-280	294	1	nigeria	GPE
gujaf-280	295	1	fountain university osogbo journal of management	ORG
gujaf-280	295	2	3(3	CARDINAL
gujaf-280	295	3	47	CARDINAL
gujaf-280	296	1	al-sa’eed	PERSON
gujaf-280	296	2	m. t. a. a. j. a. a.	PERSON
gujaf-280	296	3	business, & journal	ORG
gujaf-280	296	4	f. (	PERSON
gujaf-280	296	5	2018	DATE
gujaf-280	297	1	http://dx.doi.org/10.26675/jabe.v6i1.18817 gusau journal of accounting	ORG
gujaf-280	297	2	5	CARDINAL
gujaf-280	297	3	1, april	DATE
gujaf-280	297	4	2024 145	DATE
gujaf-280	297	5	the amman stock exchange	ORG
gujaf-280	298	1	12(3	CARDINAL
gujaf-280	298	2	107126	DATE
gujaf-280	299	1	wan-hussin	PERSON
gujaf-280	299	2	jones m	PERSON
gujaf-280	299	3	2019	CARDINAL
gujaf-280	299	4	muslim	NORP
gujaf-280	299	5	malaysia	GPE
gujaf-280	300	1	journal of islamic accounting and business	ORG
gujaf-280	300	2	10(2):274–296	CARDINAL
gujaf-280	301	1	aladejebi	GPE
gujaf-280	301	2	2021	CARDINAL
gujaf-280	302	1	nigeria	GPE
gujaf-280	303	1	journal of european business & management	ORG
gujaf-280	303	2	7(1	CARDINAL
gujaf-280	303	3	14	CARDINAL
gujaf-280	304	1	alhassan	ORG
gujaf-280	304	2	i., & mamuda	ORG
gujaf-280	304	3	a. u.	PERSON
gujaf-280	304	4	2020	DATE
gujaf-280	305	1	nigeria	GPE
gujaf-280	306	1	international journal of accounting research	ORG
gujaf-280	307	1	5(4	CARDINAL
gujaf-280	307	2	23	CARDINAL
gujaf-280	307	3	araoye	PERSON
gujaf-280	307	4	f. & olatunji	ORG
gujaf-280	307	5	e.	PERSON
gujaf-280	307	6	2019	DATE
gujaf-280	308	1	nigeria	GPE
gujaf-280	309	1	international journal of accounting	ORG
gujaf-280	309	2	8(1	CARDINAL
gujaf-280	309	3	78-96	DATE
gujaf-280	310	1	ararat	ORG
gujaf-280	310	2	m.	GPE
gujaf-280	310	3	aksu, m., & cetin	ORG
gujaf-280	310	4	a. t.	PERSON
gujaf-280	310	5	2015	CARDINAL
gujaf-280	312	1	23(2	CARDINAL
gujaf-280	312	2	83–103	DATE
gujaf-280	313	1	https://doi.org/10.1111/corg.12103 arenas-torres	PERSON
gujaf-280	313	2	m. & campos-troncoso	ORG
gujaf-280	313	3	r.	NORP
gujaf-280	313	4	2021	CARDINAL
gujaf-280	315	1	sustainability,13(8	ORG
gujaf-280	315	2	12	CARDINAL
gujaf-280	316	1	e., & timipere	ORG
gujaf-280	316	2	e. t.	PERSON
gujaf-280	316	3	2019	CARDINAL
gujaf-280	317	1	nigeria	GPE
gujaf-280	318	1	international journal of scientific	ORG
gujaf-280	318	2	23	CARDINAL
gujaf-280	319	1	bao	ORG
gujaf-280	319	2	s. r., & lewellyn	PERSON
gujaf-280	319	3	k. b.	PERSON
gujaf-280	319	4	2017	CARDINAL
gujaf-280	321	1	26(5	DATE
gujaf-280	321	2	rao	PERSON
gujaf-280	321	3	n. v.	PERSON
gujaf-280	321	4	matlani	PERSON
gujaf-280	321	5	n.	PERSON
gujaf-280	321	6	scrimgeour	PERSON
gujaf-280	321	7	2020	DATE
gujaf-280	322	1	india	GPE
gujaf-280	322	2	singapore	GPE
gujaf-280	323	1	journal of applied economics	ORG
gujaf-280	323	2	1553–1565	CARDINAL
gujaf-280	325	1	dwaikat n.	PERSON
gujaf-280	325	2	qubbaj i.s	PERSON
gujaf-280	325	3	2021	CARDINAL
gujaf-280	327	1	journal of cogent economics & finance	ORG
gujaf-280	327	2	4	CARDINAL
gujaf-280	327	3	2	CARDINAL
gujaf-280	327	4	702	CARDINAL
gujaf-280	328	1	a. o. o.	PERSON
gujaf-280	328	2	2021	CARDINAL
gujaf-280	329	1	nigeria	GPE
gujaf-280	330	1	7(2	CARDINAL
gujaf-280	330	2	31-40	CARDINAL
gujaf-280	331	1	a. o. o.	PERSON
gujaf-280	331	2	f. m.	PERSON
gujaf-280	331	3	2021	CARDINAL
gujaf-280	332	1	nigeria	GPE
gujaf-280	334	1	https://scholar.google.com/citations?user=nignyloaaaaj&hl=en&oi=sra gusau journal	ORG
gujaf-280	334	2	5	CARDINAL
gujaf-280	334	3	1, april	DATE
gujaf-280	334	4	2024 146	DATE
gujaf-280	335	1	international journal of economics	ORG
gujaf-280	335	2	6(3	CARDINAL
gujaf-280	336	1	765	CARDINAL
gujaf-280	336	2	doğan	PERSON
gujaf-280	336	3	2020	DATE
gujaf-280	337	1	issn 2424-6166	PERSON
gujaf-280	337	2	vilnius university press	ORG
gujaf-280	337	3	vilnius	ORG
gujaf-280	337	4	99	CARDINAL
gujaf-280	337	5	2	CARDINAL
gujaf-280	337	6	59	CARDINAL
gujaf-280	338	1	2021	CARDINAL
gujaf-280	340	1	jadara university	ORG
gujaf-280	340	2	jordan 14(3	PERSON
gujaf-280	340	3	1	CARDINAL
gujaf-280	341	1	hassan, i. & hassan a. t.	ORG
gujaf-280	341	2	2023	CARDINAL
gujaf-280	342	1	nigeria	GPE
gujaf-280	342	2	international journal of research	ORG
gujaf-280	342	3	1833-1840	DATE
gujaf-280	342	4	j., & ashafoke	ORG
gujaf-280	342	5	t.	GPE
gujaf-280	342	6	2017	CARDINAL
gujaf-280	343	1	nigeria	GPE
gujaf-280	344	1	international journal of management	ORG
gujaf-280	344	2	4(10	CARDINAL
gujaf-280	344	3	1002-1019	DATE
gujaf-280	345	1	irge ş	PERSON
gujaf-280	345	2	abubakar b. k.	PERSON
gujaf-280	345	3	2014	DATE
gujaf-280	346	1	turkish	NORP
gujaf-280	346	2	nigerian	NORP
gujaf-280	347	1	150 1002	DATE
gujaf-280	347	2	1011	CARDINAL
gujaf-280	348	1	irdha	PERSON
gujaf-280	348	2	nova	LOC
gujaf-280	348	3	i.	PERSON
gujaf-280	348	4	2019	DATE
gujaf-280	350	1	2(1	CARDINAL
gujaf-280	350	2	23	CARDINAL
gujaf-280	351	1	iskandar	ORG
gujaf-280	351	2	d.	PERSON
gujaf-280	351	3	2021	CARDINAL
gujaf-280	353	1	international journal of management	ORG
gujaf-280	353	2	3(5	CARDINAL
gujaf-280	353	3	32	CARDINAL
gujaf-280	354	1	liliana	ORG
gujaf-280	354	2	n. s.	PERSON
gujaf-280	354	3	c. g. hiba	PERSON
gujaf-280	354	4	t. & ziad	ORG
gujaf-280	354	5	s.	PERSON
gujaf-280	354	6	2021	CARDINAL
gujaf-280	356	1	standard & poor’s	ORG
gujaf-280	356	2	500	CARDINAL
gujaf-280	356	3	7	CARDINAL
gujaf-280	356	4	52	DATE
gujaf-280	357	1	lin t.	PERSON
gujaf-280	357	2	liu h.	PERSON
gujaf-280	357	3	huang c.	PERSON
gujaf-280	357	4	chen y.	PERSON
gujaf-280	357	5	2018	DATE
gujaf-280	359	1	the international journal of business	ORG
gujaf-280	359	2	society 18	DATE
gujaf-280	359	3	4	CARDINAL
gujaf-280	359	4	655-670	CARDINAL
gujaf-280	360	1	c. v. & rambaud	ORG
gujaf-280	360	2	s. c.	PERSON
gujaf-280	360	3	2019	DATE
gujaf-280	360	4	frm	PERSON
gujaf-280	362	1	https://doi.org/10.1016/j.wsif.2019.102251 matanda	PERSON
gujaf-280	362	2	j., l. o. & lishernga	ORG
gujaf-280	362	3	l. j. (	PERSON
gujaf-280	362	4	2015	CARDINAL
gujaf-280	363	1	kenya	GPE
gujaf-280	364	1	6(14	CARDINAL
gujaf-280	364	2	78-88	DATE
gujaf-280	365	1	https://doi.org/10.15388/ https://doi.org/10.1016/j.wsif.2019.102251	DATE
gujaf-280	365	2	5	CARDINAL
gujaf-280	365	3	1, april	DATE
gujaf-280	365	4	2024 147 mutairi a.m.	QUANTITY
gujaf-280	365	5	bakar s.s.	PERSON
gujaf-280	365	6	2023	CARDINAL
gujaf-280	368	1	journal of social science 13(2	ORG
gujaf-280	368	2	2862	CARDINAL
gujaf-280	369	1	naveed k.	PERSON
gujaf-280	369	2	voinea c. l.	PERSON
gujaf-280	369	3	ali z.	PERSON
gujaf-280	369	4	rauf f. &	ORG
gujaf-280	369	5	2021	CARDINAL
gujaf-280	370	1	china	GPE
gujaf-280	371	1	mdpi sustainability	ORG
gujaf-280	371	2	13	CARDINAL
gujaf-280	371	3	3142	CARDINAL
gujaf-280	371	4	1-15	CARDINAL
gujaf-280	372	1	niyi s. a. &	ORG
gujaf-280	372	2	c.t.	ORG
gujaf-280	373	1	2022	CARDINAL
gujaf-280	374	1	nigeria	GPE
gujaf-280	375	1	universal journal of accounting	ORG
gujaf-280	375	2	828 837	CARDINAL
gujaf-280	376	1	10.13189	CARDINAL
gujaf-280	376	2	njoroge	GPE
gujaf-280	376	3	j.w.	GPE
gujaf-280	377	1	2017	CARDINAL
gujaf-280	378	1	kenya	GPE
gujaf-280	379	1	university of nairobi	ORG
gujaf-280	379	2	6971	CARDINAL
gujaf-280	380	1	j. n.	PERSON
gujaf-280	380	2	2022	CARDINAL
gujaf-280	381	1	nigeria	GPE
gujaf-280	381	2	global journal of human resource management	ORG
gujaf-280	381	3	10(2	CARDINAL
gujaf-280	381	4	12	CARDINAL
gujaf-280	382	1	okerekeoti	PERSON
gujaf-280	382	2	2022	CARDINAL
gujaf-280	383	1	nigeria	GPE
gujaf-280	384	1	international journal of research	ORG
gujaf-280	384	2	3(6	CARDINAL
gujaf-280	384	3	334	CARDINAL
gujaf-280	384	4	a. l.	PERSON
gujaf-280	384	5	j. (	ORG
gujaf-280	384	6	2018	DATE
gujaf-280	386	1	journal of banking & finance	ORG
gujaf-280	386	2	90	CARDINAL
gujaf-280	386	3	50-63	CARDINAL
gujaf-280	387	1	t. j.	PERSON
gujaf-280	387	2	a. o. & efuntade	ORG
gujaf-280	387	3	2021	CARDINAL
gujaf-280	388	1	nigeria	GPE
gujaf-280	389	1	international journal of economics	ORG
gujaf-280	389	2	34	CARDINAL
gujaf-280	390	1	e.o. & ogungbade	ORG
gujaf-280	391	1	o.i.	PERSON
gujaf-280	391	2	2020	DATE
gujaf-280	392	1	nigeria	GPE
gujaf-280	393	1	global journal of accounting	ORG
gujaf-280	393	2	6	CARDINAL
gujaf-280	393	3	1	CARDINAL
gujaf-280	393	4	53	CARDINAL
gujaf-280	394	1	g. e.	PERSON
gujaf-280	394	2	isah	PERSON
gujaf-280	394	3	s. & awotomilusi	ORG
gujaf-280	394	4	n. s.	PERSON
gujaf-280	394	5	2020	DATE
gujaf-280	395	1	nigeria	GPE
gujaf-280	396	1	journal of accounting	ORG
gujaf-280	396	2	3(2	CARDINAL
gujaf-280	396	3	214	CARDINAL
gujaf-280	397	1	oyetunji r.	PERSON
gujaf-280	397	2	i., & ahmed bello a.	ORG
gujaf-280	397	3	2023	CARDINAL
gujaf-280	398	1	nigeria	GPE
gujaf-280	399	1	journal of propulsion technology	ORG
gujaf-280	400	1	panji	GPE
gujaf-280	400	2	p. & elan	ORG
gujaf-280	400	3	2018	DATE
gujaf-280	402	1	european journal of business and management	ORG
gujaf-280	402	2	10(25	CARDINAL
gujaf-280	402	3	20-28	CARDINAL
gujaf-280	403	1	pfeffer	PERSON
gujaf-280	403	2	j., & salancik	ORG
gujaf-280	403	3	g. r.	PERSON
gujaf-280	403	4	2003	DATE
gujaf-280	405	1	california	GPE
gujaf-280	405	2	standford university press	ORG
gujaf-280	406	1	gusau journal of accounting	ORG
gujaf-280	406	2	5	CARDINAL
gujaf-280	406	3	1, april	DATE
gujaf-280	406	4	2024	CARDINAL
gujaf-280	406	5	148	CARDINAL
gujaf-280	406	6	-alvarado n	ORG
gujaf-280	406	7	d., & lafarga	ORG
gujaf-280	406	8	j. (	ORG
gujaf-280	406	9	2017	CARDINAL
gujaf-280	407	1	spain	GPE
gujaf-280	408	1	1(41),337–350	DATE
gujaf-280	409	1	reza	PERSON
gujaf-280	409	2	m. s. & dina	ORG
gujaf-280	409	3	2019	DATE
gujaf-280	411	1	35	CARDINAL
gujaf-280	412	1	2018	DATE
gujaf-280	413	1	nigeria	GPE
gujaf-280	414	1	international journal of research	ORG
gujaf-280	414	2	2(7	DATE
gujaf-280	414	3	95-100	CARDINAL
gujaf-280	415	1	ascherl	GPE
gujaf-280	415	2	w.	PERSON
gujaf-280	415	3	2018	DATE
gujaf-280	417	1	journal of property research	ORG
gujaf-280	417	2	35(4	CARDINAL
gujaf-280	417	3	296-320	CARDINAL
gujaf-280	418	1	sixtus	ORG
gujaf-280	418	2	c.o.	GPE
gujaf-280	418	3	samuel	PERSON
gujaf-280	418	4	w. & shukriyya	ORG
gujaf-280	418	5	n.d.	GPE
gujaf-280	418	6	2019	DATE
gujaf-280	419	1	five	CARDINAL
gujaf-280	419	2	nigeria	GPE
gujaf-280	420	1	international journal of finance	ORG
gujaf-280	420	2	5(4	CARDINAL
gujaf-280	420	3	76	CARDINAL
gujaf-280	420	4	w., & cambarihan	ORG
gujaf-280	420	5	j. m.	PERSON
gujaf-280	420	6	2016	DATE
gujaf-280	421	1	philippines	GPE
gujaf-280	422	1	5(2	CARDINAL
gujaf-280	422	2	149	CARDINAL
gujaf-280	423	1	j., gunardi, a.	PERSON
gujaf-280	423	2	e.s.	GPE
gujaf-280	423	3	a.a.	GPE
gujaf-280	423	4	yulianti	ORG
gujaf-280	423	5	a.s.	GPE
gujaf-280	423	6	2023	CARDINAL
gujaf-280	424	1	the indonesia stock exchange	ORG
gujaf-280	425	1	16(1	CARDINAL
gujaf-280	425	2	40	DATE
gujaf-280	426	1	tahir	PERSON
gujaf-280	426	2	s.h.	GPE
gujaf-280	426	3	saleem	PERSON
gujaf-280	426	4	arshad	PERSON
gujaf-280	426	5	2015	CARDINAL
gujaf-280	426	6	karachi stock exchange	ORG
gujaf-280	426	7	30	CARDINAL
gujaf-280	426	8	pakistan	GPE
gujaf-280	426	9	41	CARDINAL
gujaf-280	427	1	ujebe n.	PERSON
gujaf-280	427	2	n.j	GPE
gujaf-280	427	3	2022	CARDINAL
gujaf-280	428	1	nigeria	GPE
gujaf-280	429	1	global journal of human	ORG
gujaf-280	429	2	management,10(2)12-27	DATE
gujaf-280	430	1	ujunwa	ORG
gujaf-280	430	2	a.	PERSON
gujaf-280	430	3	nwakoby	ORG
gujaf-280	430	4	i. & ugbam	ORG
gujaf-280	430	5	2023	CARDINAL
gujaf-280	431	1	nigeria	GPE
gujaf-280	432	1	9(2	CARDINAL
gujaf-280	432	2	216	CARDINAL
gujaf-280	432	3	wanke	PERSON
gujaf-280	432	4	skully	ORG
gujaf-280	432	5	m.	PERSON
gujaf-280	432	6	wijesiri	GPE
gujaf-280	432	7	m., walker	ORG
gujaf-280	432	8	t., & dalla pellegrina	ORG
gujaf-280	432	9	l. j. i. t. i. o. r.	PERSON
gujaf-280	432	10	2022	CARDINAL
gujaf-280	434	1	indian	NORP
gujaf-280	435	1	29(3	CARDINAL
gujaf-280	435	2	1842-1867	DATE