id	sid	eid	entity	type
gujaf-284	1	1	gusau journal of accounting	ORG
gujaf-284	2	1	5	CARDINAL
gujaf-284	2	2	1, april	DATE
gujaf-284	2	3	2024	CARDINAL
gujaf-284	2	4	2756-665x	CARDINAL
gujaf-284	2	5	social sciences	ORG
gujaf-284	2	6	federal university gusau	ORG
gujaf-284	2	7	zamfara state	GPE
gujaf-284	2	8	gusau journal of accounting	ORG
gujaf-284	2	9	5	CARDINAL
gujaf-284	2	10	1, april	DATE
gujaf-284	2	11	2024	CARDINAL
gujaf-284	2	12	5	CARDINAL
gujaf-284	2	13	1 april	DATE
gujaf-284	2	14	2024	CARDINAL
gujaf-284	2	15	2756-665x	CARDINAL
gujaf-284	2	16	social sciences	ORG
gujaf-284	2	17	federal university gusau	ORG
gujaf-284	2	18	zamfara state	GPE
gujaf-284	3	1	ahmadu bello university press limited	ORG
gujaf-284	3	2	zaria	PERSON
gujaf-284	3	3	kaduna state	GPE
gujaf-284	3	4	nigeria	GPE
gujaf-284	4	1	08065949711	CARDINAL
gujaf-284	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-284	5	2	5	CARDINAL
gujaf-284	5	3	1, april	DATE
gujaf-284	5	4	2024	CARDINAL
gujaf-284	6	1	shehu usman hassan department	PERSON
gujaf-284	7	1	muhammad mustapha	PERSON
gujaf-284	7	2	ahmadu bello university	ORG
gujaf-284	7	3	zaria	PERSON
gujaf-284	7	4	kaduna state	GPE
gujaf-284	8	1	umar farouk	PERSON
gujaf-284	8	2	federal university gusau	ORG
gujaf-284	8	3	zamfara state	GPE
gujaf-284	9	1	modu kumshe department of accounting	ORG
gujaf-284	9	2	university of maiduguri	ORG
gujaf-284	9	3	borno	GPE
gujaf-284	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-284	10	2	paul university	ORG
gujaf-284	11	1	prof kabir tahir hamid	PERSON
gujaf-284	11	2	bayero university	ORG
gujaf-284	11	3	kano	ORG
gujaf-284	12	1	prof	PERSON
gujaf-284	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-284	13	2	university of jos	ORG
gujaf-284	14	1	clifford ofurum department of accounting	ORG
gujaf-284	14	2	university of portharcourt	ORG
gujaf-284	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-284	16	2	ahmadu bello university	ORG
gujaf-284	16	3	zaria	PERSON
gujaf-284	17	1	prof	PERSON
gujaf-284	18	1	yusuf	PERSON
gujaf-284	19	1	b. rahman	PERSON
gujaf-284	19	2	lagos state university	ORG
gujaf-284	20	1	gusau journal of accounting	ORG
gujaf-284	20	2	5	CARDINAL
gujaf-284	20	3	1, april	DATE
gujaf-284	20	4	2024	CARDINAL
gujaf-284	21	1	suleiman a. s. aruwa	PERSON
gujaf-284	21	2	nasarawa state university	ORG
gujaf-284	21	3	keffi	GPE
gujaf-284	23	1	muhammad junaidu	PERSON
gujaf-284	23	2	kurawa department of accounting	ORG
gujaf-284	23	3	university kano	ORG
gujaf-284	25	1	muhammad habibu sabari department	PERSON
gujaf-284	25	2	ahmadu bello university	ORG
gujaf-284	25	3	zaria	PERSON
gujaf-284	25	4	prof	PERSON
gujaf-284	26	1	okpanachi joshua department of accounting	ORG
gujaf-284	26	2	nigerian defence academy	ORG
gujaf-284	26	3	kaduna	GPE
gujaf-284	27	1	hassan ibrahim department	PERSON
gujaf-284	27	2	ibb university	ORG
gujaf-284	27	3	niger state	GPE
gujaf-284	28	1	prof	PERSON
gujaf-284	29	1	mary okwo department of accounting	ORG
gujaf-284	29	2	enugu state university of science and technology	ORG
gujaf-284	31	1	aminu isah department of accounting	ORG
gujaf-284	31	2	bayero university	ORG
gujaf-284	31	3	kano	ORG
gujaf-284	32	1	prof	PERSON
gujaf-284	33	1	ahmadu bello department of accounting	ORG
gujaf-284	33	2	ahmadu bello university	ORG
gujaf-284	33	3	zaria	PERSON
gujaf-284	34	1	prof	PERSON
gujaf-284	35	1	musa yelwa abubakar department	PERSON
gujaf-284	35	2	usmanu danfodiyo university	ORG
gujaf-284	35	3	sokoto state	ORG
gujaf-284	36	1	prof	ORG
gujaf-284	37	1	salisu abubakar department of accounting	ORG
gujaf-284	37	2	ahmadu bello university	ORG
gujaf-284	37	3	zaria	PERSON
gujaf-284	37	4	kaduna state	GPE
gujaf-284	38	1	prof	PERSON
gujaf-284	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-284	39	2	dutse	GPE
gujaf-284	39	3	jigawa state	GPE
gujaf-284	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-284	41	2	bayero university	ORG
gujaf-284	42	1	gusau journal of accounting	ORG
gujaf-284	42	2	5	CARDINAL
gujaf-284	42	3	1, april	DATE
gujaf-284	42	4	2024	CARDINAL
gujaf-284	42	5	fatima	PERSON
gujaf-284	42	6	university of maiduguri	ORG
gujaf-284	42	7	borno	GPE
gujaf-284	43	1	dr.	PERSON
gujaf-284	43	2	nasiru a. ka’oje	PERSON
gujaf-284	43	3	usmanu danfodiyo university	ORG
gujaf-284	43	4	sokoto	PERSON
gujaf-284	44	1	aminu abdullahi department of accounting	ORG
gujaf-284	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-284	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-284	45	2	nigerian defence academy	ORG
gujaf-284	45	3	kaduna state	GPE
gujaf-284	46	1	dr.	PERSON
gujaf-284	46	2	saidu adamu department of accounting	ORG
gujaf-284	47	1	dr.	PERSON
gujaf-284	47	2	nasiru yunusa department	PERSON
gujaf-284	47	3	ahmadu bello university	ORG
gujaf-284	47	4	zaria	PERSON
gujaf-284	48	1	aisha	PERSON
gujaf-284	48	2	muhammad department	PERSON
gujaf-284	48	3	ahmadu bello university	ORG
gujaf-284	48	4	zaria	PERSON
gujaf-284	49	1	lawal muhammad	PERSON
gujaf-284	49	2	ahmadu bello university	ORG
gujaf-284	49	3	zaria	PERSON
gujaf-284	50	1	farouk	PERSON
gujaf-284	50	2	american university of nigeria	ORG
gujaf-284	50	3	yola	ORG
gujaf-284	51	1	bashir umar farouk	PERSON
gujaf-284	51	2	federal university gusau	ORG
gujaf-284	51	3	zamfara state	GPE
gujaf-284	52	1	dr emmanuel omokhuale department	PERSON
gujaf-284	52	2	federal university gusau	ORG
gujaf-284	53	1	state gusau journal of accounting	ORG
gujaf-284	53	2	5	CARDINAL
gujaf-284	53	3	1, april	DATE
gujaf-284	53	4	2024	CARDINAL
gujaf-284	53	5	vi advisory board	ORG
gujaf-284	54	1	kabiru isah	PERSON
gujaf-284	54	2	bayero university kano	ORG
gujaf-284	55	1	bashir	PERSON
gujaf-284	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-284	55	3	sokoto state	ORG
gujaf-284	57	1	muhammad tanko	PERSON
gujaf-284	57	2	kaduna state university	ORG
gujaf-284	57	3	kaduna	GPE
gujaf-284	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-284	58	2	sokoto state	ORG
gujaf-284	60	1	aliyu sulaiman kantudu	PERSON
gujaf-284	60	2	university kano	ORG
gujaf-284	61	1	yazid kabir ibrahim	PERSON
gujaf-284	61	2	federal university gusau	ORG
gujaf-284	61	3	zamfara state	GPE
gujaf-284	62	1	gusau journal of accounting	ORG
gujaf-284	62	2	5	CARDINAL
gujaf-284	62	3	1, april	DATE
gujaf-284	62	4	2024	CARDINAL
gujaf-284	62	5	gusau journal of accounting	ORG
gujaf-284	63	1	two	CARDINAL
gujaf-284	63	2	april and october annually	DATE
gujaf-284	64	1	the department of accounting	ORG
gujaf-284	64	2	social sciences	ORG
gujaf-284	64	3	federal university gusau	ORG
gujaf-284	64	4	zamfara state	GPE
gujaf-284	64	5	nigeria	GPE
gujaf-284	64	6	islamic finance	ORG
gujaf-284	64	7	islamic	NORP
gujaf-284	65	1	english	LANGUAGE
gujaf-284	66	1	more than 15	CARDINAL
gujaf-284	66	2	a4	ORG
gujaf-284	66	3	1.5	CARDINAL
gujaf-284	66	4	12	CARDINAL
gujaf-284	67	1	25 percent	PERCENT
gujaf-284	68	1	5000	CARDINAL
gujaf-284	68	2	more than 250	CARDINAL
gujaf-284	68	3	four	CARDINAL
gujaf-284	69	1	apa 7th	PRODUCT
gujaf-284	70	1	5	CARDINAL
gujaf-284	70	2	1, april	DATE
gujaf-284	70	3	2024	CARDINAL
gujaf-284	74	1	fcmb	PERSON
gujaf-284	74	2	7278465011	DATE
gujaf-284	74	3	gusau journal of accounting	ORG
gujaf-284	74	4	federal university gusau	ORG
gujaf-284	74	5	zamfara state	GPE
gujaf-284	76	1	+2348069393824	DATE
gujaf-284	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-284	76	3	5	CARDINAL
gujaf-284	76	4	1, april	DATE
gujaf-284	76	5	2024	DATE
gujaf-284	76	6	nigeria sirajo	GPE
gujaf-284	76	7	saad	PERSON
gujaf-284	76	8	shehu usman hassan phd	PERSON
gujaf-284	76	9	saidu adamu phd board	PERSON
gujaf-284	76	10	nigerian	NORP
gujaf-284	77	1	aliyu abubakar	PERSON
gujaf-284	77	2	yunusa nasiru phd	PERSON
gujaf-284	77	3	umar abubakar	PERSON
gujaf-284	77	4	nigeria	GPE
gujaf-284	77	5	shehu usman	ORG
gujaf-284	77	6	danson andrew	PERSON
gujaf-284	77	7	abdullahi bala ado phd	PERSON
gujaf-284	77	8	nigeria	GPE
gujaf-284	77	9	nkiru philomena	ORG
gujaf-284	77	10	esther	PERSON
gujaf-284	77	11	daniel gbadebo	PERSON
gujaf-284	77	12	nigeria	GPE
gujaf-284	77	13	bashir abdulrauf mohammed	PERSON
gujaf-284	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-284	78	1	salisu	ORG
gujaf-284	78	2	ibrahim yusuf phd	PERSON
gujaf-284	78	3	suleiman salami phd	PERSON
gujaf-284	78	4	ridwan ayagi phd	PERSON
gujaf-284	78	5	aca	ORG
gujaf-284	78	6	rashida lawal	PERSON
gujaf-284	78	7	phd	PERSON
gujaf-284	78	8	nigeria	GPE
gujaf-284	78	9	catherine omoleye	PERSON
gujaf-284	78	10	ezekiel phd csr	PERSON
gujaf-284	78	11	nigeria	GPE
gujaf-284	78	12	pls	NORP
gujaf-284	78	13	tajudeen alaburo	PERSON
gujaf-284	78	14	rofiat bolanle	GPE
gujaf-284	78	15	abdussalam	GPE
gujaf-284	78	16	abdulrahman abubakar	PERSON
gujaf-284	78	17	tajudeen	PERSON
gujaf-284	78	18	akeem olamilekan babatunde	PERSON
gujaf-284	78	19	nigeria	GPE
gujaf-284	78	20	adamu kanoma	PERSON
gujaf-284	78	21	nurudeen usman miko	PERSON
gujaf-284	78	22	augustine ayuba	ORG
gujaf-284	78	23	idris mohammed	PERSON
gujaf-284	78	24	mark g	PERSON
gujaf-284	78	25	tagwai gusau journal of accounting	ORG
gujaf-284	78	26	5	CARDINAL
gujaf-284	78	27	1, april	DATE
gujaf-284	78	28	2024	CARDINAL
gujaf-284	78	29	nigeria odogu	GPE
gujaf-284	78	30	terry keme zuode	PERSON
gujaf-284	78	31	phd	PERSON
gujaf-284	78	32	koroye	PERSON
gujaf-284	78	33	amapamo stephen board	ORG
gujaf-284	78	34	nigeria	GPE
gujaf-284	78	35	rashida lawal phd	PERSON
gujaf-284	79	1	kabir hamid tahir	PERSON
gujaf-284	79	2	nigeria	GPE
gujaf-284	79	3	adamu lawal bello	ORG
gujaf-284	80	1	j. okpanachi	PERSON
gujaf-284	81	1	t. nyor	PERSON
gujaf-284	81	2	lateef olumude mustapha	PERSON
gujaf-284	81	3	ph.d	ORG
gujaf-284	81	4	nigerian	NORP
gujaf-284	82	1	tajudeen alaburo	ORG
gujaf-284	82	2	abdulsalam	PERSON
gujaf-284	82	3	daniel gbadebo	PERSON
gujaf-284	82	4	nigeria	GPE
gujaf-284	82	5	idris mohammed	PERSON
gujaf-284	82	6	bejamin k	PERSON
gujaf-284	82	7	gugong phd	PERSON
gujaf-284	82	8	rofiat adedokun	PERSON
gujaf-284	82	9	abdulrahman	PERSON
gujaf-284	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-284	82	11	5	CARDINAL
gujaf-284	82	12	1, april	DATE
gujaf-284	82	13	2024 183	DATE
gujaf-284	82	14	nigeria	GPE
gujaf-284	82	15	adamu kanoma department of accounting	ORG
gujaf-284	82	16	kaduna state university	ORG
gujaf-284	83	1	nurudeen usman miko department of accounting	ORG
gujaf-284	83	2	kaduna state university	ORG
gujaf-284	83	3	nigeria	GPE
gujaf-284	86	1	+234 8036691170	CARDINAL
gujaf-284	86	2	augustine ayuba department of accounting	ORG
gujaf-284	86	3	kaduna state university	ORG
gujaf-284	86	4	nigeria	GPE
gujaf-284	86	5	idris mohammed	PERSON
gujaf-284	86	6	kaduna state university	ORG
gujaf-284	86	7	nigeria	GPE
gujaf-284	86	8	mark g	PERSON
gujaf-284	86	9	kaduna state university	ORG
gujaf-284	86	10	nigeria	GPE
gujaf-284	86	11	+234 934201721	CARDINAL
gujaf-284	86	12	nigeria	GPE
gujaf-284	87	1	mailto:adamunasirukanoma@gmail.com	ORG
gujaf-284	88	1	5	CARDINAL
gujaf-284	88	2	1, april	DATE
gujaf-284	88	3	2024 184	DATE
gujaf-284	89	1	nigeria	GPE
gujaf-284	91	1	10 years	DATE
gujaf-284	91	2	20132022	DATE
gujaf-284	92	1	nigeria	GPE
gujaf-284	93	1	nigeria	GPE
gujaf-284	94	1	nigeria	GPE
gujaf-284	94	2	nigeria	GPE
gujaf-284	95	1	1	CARDINAL
gujaf-284	99	1	amponsah	PERSON
gujaf-284	99	2	michael	PERSON
gujaf-284	99	3	hughes	PERSON
gujaf-284	99	4	2013	DATE
gujaf-284	100	1	fabian	NORP
gujaf-284	100	2	james	PERSON
gujaf-284	100	3	moshi	GPE
gujaf-284	100	4	2014	DATE
gujaf-284	101	1	ross	PERSON
gujaf-284	101	2	westerfiel	PERSON
gujaf-284	101	3	jaffe	PERSON
gujaf-284	101	4	2009	DATE
gujaf-284	103	1	2018	DATE
gujaf-284	104	1	2003	DATE
gujaf-284	105	1	5	CARDINAL
gujaf-284	105	2	1, april	DATE
gujaf-284	105	3	2024 185	DATE
gujaf-284	108	1	dahiru	PERSON
gujaf-284	108	2	2016	DATE
gujaf-284	110	1	2014	DATE
gujaf-284	110	2	akeem	PERSON
gujaf-284	110	3	kayode	PERSON
gujaf-284	110	4	2014	DATE
gujaf-284	111	1	iyoha	PERSON
gujaf-284	111	2	2017	CARDINAL
gujaf-284	113	1	2015	DATE
gujaf-284	115	1	okinawa	GPE
gujaf-284	115	2	2000	DATE
gujaf-284	116	1	nigerian	NORP
gujaf-284	117	1	africa	LOC
gujaf-284	117	2	2012	DATE
gujaf-284	117	3	nigerian	NORP
gujaf-284	117	4	35%	PERCENT
gujaf-284	117	5	annual	DATE
gujaf-284	117	6	6.73%	PERCENT
gujaf-284	119	1	1999	DATE
gujaf-284	119	2	the years	DATE
gujaf-284	121	1	2000	DATE
gujaf-284	121	2	the gusau journal of accounting	ORG
gujaf-284	121	3	5	CARDINAL
gujaf-284	121	4	1, april	DATE
gujaf-284	121	5	2024	CARDINAL
gujaf-284	121	6	186	CARDINAL
gujaf-284	122	1	2019	DATE
gujaf-284	122	2	13.85	CARDINAL
gujaf-284	122	3	nigeria	LOC
gujaf-284	122	4	the second quarter of 2019	DATE
gujaf-284	123	1	nigeria	GPE
gujaf-284	123	2	between year	DATE
gujaf-284	126	1	chakravarthy	GPE
gujaf-284	126	2	1986	DATE
gujaf-284	128	1	nigeria	GPE
gujaf-284	128	2	nigeria	GPE
gujaf-284	128	3	osibanjo & damagun 2011	ORG
gujaf-284	129	1	2023	CARDINAL
gujaf-284	129	2	nigerian	NORP
gujaf-284	129	3	16.51%	PERCENT
gujaf-284	129	4	2022	CARDINAL
gujaf-284	129	5	15.51%	PERCENT
gujaf-284	129	6	2021	DATE
gujaf-284	130	1	nigerian	NORP
gujaf-284	132	1	olokoyo	PERSON
gujaf-284	132	2	2013	DATE
gujaf-284	132	3	nigerian	NORP
gujaf-284	133	1	pandey	ORG
gujaf-284	133	2	2010	DATE
gujaf-284	134	1	siddiqui & shoaib 2011	ORG
gujaf-284	135	1	nigeria	GPE
gujaf-284	135	2	5	CARDINAL
gujaf-284	135	3	1, april	DATE
gujaf-284	135	4	2024 187	DATE
gujaf-284	138	1	nigerian	NORP
gujaf-284	138	2	2013	DATE
gujaf-284	138	3	2022	CARDINAL
gujaf-284	138	4	nigeria	GPE
gujaf-284	139	1	yusuf et al	PERSON
gujaf-284	140	1	2020	DATE
gujaf-284	140	2	seven	CARDINAL
gujaf-284	140	3	7	CARDINAL
gujaf-284	140	4	nigeria	GPE
gujaf-284	140	5	between 2010-2015	DATE
gujaf-284	141	1	nigeria	GPE
gujaf-284	141	2	ten	CARDINAL
gujaf-284	141	3	10) years	DATE
gujaf-284	141	4	2013	DATE
gujaf-284	141	5	2022	CARDINAL
gujaf-284	145	1	nigeria	GPE
gujaf-284	146	1	i.	PERSON
gujaf-284	146	2	nigeria ii	EVENT
gujaf-284	147	1	nigeria gusau journal of accounting	ORG
gujaf-284	147	2	5	CARDINAL
gujaf-284	147	3	1, april	DATE
gujaf-284	147	4	2024 188	DATE
gujaf-284	147	5	nigeria	GPE
gujaf-284	148	1	nigeria	GPE
gujaf-284	150	1	ho2	PERSON
gujaf-284	150	2	nigeria	GPE
gujaf-284	150	3	nigeria	GPE
gujaf-284	151	1	nigeria	GPE
gujaf-284	151	2	the period of	DATE
gujaf-284	151	3	10 years	DATE
gujaf-284	151	4	2013-2022	DATE
gujaf-284	155	1	sec	ORG
gujaf-284	157	1	5	CARDINAL
gujaf-284	157	2	1, april	DATE
gujaf-284	157	3	2024 189	DATE
gujaf-284	158	1	2	CARDINAL
gujaf-284	158	2	muturi	GPE
gujaf-284	158	3	2015	CARDINAL
gujaf-284	159	1	kenya	GPE
gujaf-284	159	2	the nairobi security exchange	ORG
gujaf-284	159	3	2008-2013	DATE
gujaf-284	160	1	nairobi	GPE
gujaf-284	160	2	salim	PERSON
gujaf-284	160	3	2012	DATE
gujaf-284	160	4	malaysia	GPE
gujaf-284	160	5	1995-2011	DATE
gujaf-284	160	6	237	CARDINAL
gujaf-284	160	7	malaysian	NORP
gujaf-284	162	1	2010	DATE
gujaf-284	162	2	nigeria	GPE
gujaf-284	162	3	the periods between year	DATE
gujaf-284	163	1	nigeria	GPE
gujaf-284	165	1	2005	DATE
gujaf-284	165	2	the ghana stock exchange	ORG
gujaf-284	167	1	nigerian	NORP
gujaf-284	168	1	nigeria	GPE
gujaf-284	169	1	2017	CARDINAL
gujaf-284	169	2	kenya	GPE
gujaf-284	169	3	2004 2014	DATE
gujaf-284	170	1	independents gusau journal of accounting	ORG
gujaf-284	170	2	5	CARDINAL
gujaf-284	170	3	1, april	DATE
gujaf-284	170	4	2024 190	DATE
gujaf-284	173	1	kenya	GPE
gujaf-284	174	1	nazaripour	PERSON
gujaf-284	174	2	2015	DATE
gujaf-284	174	3	tehran stock exchange	ORG
gujaf-284	174	4	2010-2013	DATE
gujaf-284	175	1	pakistani	NORP
gujaf-284	175	2	2007 to 2011	DATE
gujaf-284	178	1	uwalomwa	GPE
gujaf-284	178	2	2012	DATE
gujaf-284	178	3	nigeria	GPE
gujaf-284	178	4	2005-2009	DATE
gujaf-284	179	1	palacios et al	PERSON
gujaf-284	180	1	2016	DATE
gujaf-284	180	2	221	CARDINAL
gujaf-284	180	3	aguascalientes	GPE
gujaf-284	180	4	mexico	GPE
gujaf-284	182	1	nelson et al	PERSON
gujaf-284	183	1	2019	DATE
gujaf-284	183	2	nigeria	GPE
gujaf-284	183	3	the period of 2009 2018	DATE
gujaf-284	187	1	ayunku	PERSON
gujaf-284	187	2	2019	DATE
gujaf-284	187	3	gusau journal of accounting	ORG
gujaf-284	187	4	5	CARDINAL
gujaf-284	187	5	1, april	DATE
gujaf-284	187	6	2024 191	DATE
gujaf-284	187	7	nigeria	GPE
gujaf-284	187	8	2009-2018	DATE
gujaf-284	189	1	2019	DATE
gujaf-284	189	2	nigeria	GPE
gujaf-284	189	3	1990-2016	DATE
gujaf-284	189	4	annual	DATE
gujaf-284	190	1	nigeria	GPE
gujaf-284	191	1	hasan et al	PERSON
gujaf-284	191	2	2020	DATE
gujaf-284	191	3	kurdistan	GPE
gujaf-284	192	1	2020	DATE
gujaf-284	192	2	latin america	LOC
gujaf-284	193	1	annual	DATE
gujaf-284	200	1	2021	CARDINAL
gujaf-284	200	2	nigeria	GPE
gujaf-284	200	3	the period of 2011-2020	DATE
gujaf-284	201	1	2020	DATE
gujaf-284	201	2	jordanian	NORP
gujaf-284	201	3	2001-2006	DATE
gujaf-284	204	1	2021	CARDINAL
gujaf-284	204	2	2010	DATE
gujaf-284	204	3	2019	DATE
gujaf-284	205	1	2022	CARDINAL
gujaf-284	205	2	capital gusau journal of accounting	ORG
gujaf-284	205	3	5	CARDINAL
gujaf-284	205	4	1, april	DATE
gujaf-284	205	5	2024	CARDINAL
gujaf-284	205	6	192	CARDINAL
gujaf-284	205	7	5	CARDINAL
gujaf-284	205	8	nigeria	GPE
gujaf-284	205	9	2010-2019	DATE
gujaf-284	207	1	nigeria	GPE
gujaf-284	208	1	2012	DATE
gujaf-284	208	2	nigeria	GPE
gujaf-284	208	3	2005-2009	DATE
gujaf-284	209	1	nigeria	GPE
gujaf-284	210	1	2005	DATE
gujaf-284	210	2	ghanaian	NORP
gujaf-284	210	3	52%	PERCENT
gujaf-284	210	4	ghanaian	NORP
gujaf-284	211	1	salim	PERSON
gujaf-284	211	2	2012	DATE
gujaf-284	211	3	malaysia	GPE
gujaf-284	211	4	1995-2011	DATE
gujaf-284	211	5	237	CARDINAL
gujaf-284	211	6	malaysian	NORP
gujaf-284	213	1	al	ORG
gujaf-284	214	1	2016	CARDINAL
gujaf-284	214	2	22	CARDINAL
gujaf-284	214	3	year	DATE
gujaf-284	214	4	2005–2014	CARDINAL
gujaf-284	217	1	nigeria	GPE
gujaf-284	218	1	nazaripour	ORG
gujaf-284	218	2	2015	DATE
gujaf-284	218	3	tehran stock exchange	ORG
gujaf-284	218	4	2010-2013	DATE
gujaf-284	219	1	gusau journal of accounting	ORG
gujaf-284	219	2	5	CARDINAL
gujaf-284	219	3	1, april,	DATE
gujaf-284	219	4	2024 193	DATE
gujaf-284	219	5	olokoyo	PERSON
gujaf-284	219	6	2013	DATE
gujaf-284	220	1	nigerian	NORP
gujaf-284	220	2	2003	DATE
gujaf-284	220	3	101	CARDINAL
gujaf-284	220	4	nigeria	GPE
gujaf-284	222	1	chi square	FAC
gujaf-284	223	1	palacios et al	PERSON
gujaf-284	224	1	2016	DATE
gujaf-284	224	2	221	CARDINAL
gujaf-284	224	3	aguascalientes	GPE
gujaf-284	224	4	mexico	GPE
gujaf-284	226	1	2019	DATE
gujaf-284	226	2	nigeria	GPE
gujaf-284	226	3	1990-2016	DATE
gujaf-284	226	4	annual	DATE
gujaf-284	227	1	2020	DATE
gujaf-284	227	2	15	CARDINAL
gujaf-284	227	3	nigeria	GPE
gujaf-284	227	4	1981-2019	DATE
gujaf-284	227	5	nigeria	GPE
gujaf-284	228	1	hasan et al	PERSON
gujaf-284	228	2	2020	DATE
gujaf-284	228	3	kurdistan	GPE
gujaf-284	230	1	cuneo	ORG
gujaf-284	230	2	2020	DATE
gujaf-284	230	3	latin america	LOC
gujaf-284	231	1	annual	DATE
gujaf-284	235	1	5	CARDINAL
gujaf-284	235	2	1, april	DATE
gujaf-284	235	3	2024 194	DATE
gujaf-284	236	1	2021	CARDINAL
gujaf-284	236	2	2010-2019	DATE
gujaf-284	236	3	secondary	ORDINAL
gujaf-284	237	1	2014	DATE
gujaf-284	237	2	annual	DATE
gujaf-284	237	3	nigerian	NORP
gujaf-284	238	1	akeem	PERSON
gujaf-284	238	2	kayode	PERSON
gujaf-284	238	3	2014	DATE
gujaf-284	239	1	bala	PERSON
gujaf-284	239	2	2015	DATE
gujaf-284	239	3	dmb	PERSON
gujaf-284	239	4	dbm	PERSON
gujaf-284	239	5	nigeria	GPE
gujaf-284	239	6	the period of	DATE
gujaf-284	239	7	ten years 2005	DATE
gujaf-284	239	8	2014	DATE
gujaf-284	239	9	annual	DATE
gujaf-284	239	10	dbm	PERSON
gujaf-284	239	11	nigeria	GPE
gujaf-284	241	1	basit	ORG
gujaf-284	241	2	irwan	PERSON
gujaf-284	241	3	2017	CARDINAL
gujaf-284	243	1	nigerian	NORP
gujaf-284	244	1	nelson et al	PERSON
gujaf-284	244	2	2019	DATE
gujaf-284	244	3	nigeria	GPE
gujaf-284	244	4	the period of 2009 2018	DATE
gujaf-284	248	1	ullah et al	PERSON
gujaf-284	248	2	2019	DATE
gujaf-284	248	3	pakistan	GPE
gujaf-284	248	4	gusau journal of accounting	ORG
gujaf-284	248	5	5	CARDINAL
gujaf-284	248	6	1, april	DATE
gujaf-284	248	7	2024	CARDINAL
gujaf-284	248	8	195	CARDINAL
gujaf-284	248	9	21	CARDINAL
gujaf-284	249	1	2020	DATE
gujaf-284	249	2	15	CARDINAL
gujaf-284	249	3	nigeria	GPE
gujaf-284	249	4	1981-2019	DATE
gujaf-284	249	5	modigliani	ORG
gujaf-284	249	6	miller	ORG
gujaf-284	251	1	2021	CARDINAL
gujaf-284	251	2	nigeria	GPE
gujaf-284	251	3	2011to 2020	EVENT
gujaf-284	252	1	2022	CARDINAL
gujaf-284	252	2	nigeria	GPE
gujaf-284	252	3	2010	DATE
gujaf-284	252	4	2019	DATE
gujaf-284	257	1	nigeria	GPE
gujaf-284	257	2	simon	PERSON
gujaf-284	257	3	2010	DATE
gujaf-284	258	1	nigeria	GPE
gujaf-284	258	2	olokoyo	GPE
gujaf-284	258	3	2013	DATE
gujaf-284	259	1	2013	DATE
gujaf-284	259	2	nigeria	GPE
gujaf-284	259	3	annual	DATE
gujaf-284	259	4	2007 to 2011	DATE
gujaf-284	261	1	amos	PERSON
gujaf-284	261	2	francis	PERSON
gujaf-284	261	3	2014	DATE
gujaf-284	261	4	nigeria	GPE
gujaf-284	262	1	2015	CARDINAL
gujaf-284	263	1	shaba	ORG
gujaf-284	263	2	yaaba	GPE
gujaf-284	263	3	2016	DATE
gujaf-284	263	4	bank financial gusau journal of accounting	ORG
gujaf-284	263	5	5	CARDINAL
gujaf-284	263	6	1, april	DATE
gujaf-284	263	7	2024	CARDINAL
gujaf-284	263	8	196	CARDINAL
gujaf-284	263	9	year	DATE
gujaf-284	263	10	2005-2014	DATE
gujaf-284	263	11	nigeria	GPE
gujaf-284	266	1	iranian	NORP
gujaf-284	266	2	2012	DATE
gujaf-284	267	1	kandir	PERSON
gujaf-284	267	2	2012	DATE
gujaf-284	268	1	syed et al	PERSON
gujaf-284	268	2	2013	DATE
gujaf-284	268	3	pakistan	GPE
gujaf-284	270	1	2013	DATE
gujaf-284	270	2	sri lankan	NORP
gujaf-284	270	3	5 years	DATE
gujaf-284	271	1	nigeria	GPE
gujaf-284	271	2	onimisi	GPE
gujaf-284	271	3	2010	DATE
gujaf-284	272	1	nigeria	GPE
gujaf-284	273	1	2012	DATE
gujaf-284	274	1	maina	PERSON
gujaf-284	274	2	2013	DATE
gujaf-284	274	3	nairobi	GPE
gujaf-284	274	4	year 20022011	DATE
gujaf-284	276	1	karachi	GPE
gujaf-284	276	2	amara	GPE
gujaf-284	276	3	bilal	PERSON
gujaf-284	276	4	2014	DATE
gujaf-284	277	1	nigeria	GPE
gujaf-284	277	2	olokoyo	PERSON
gujaf-284	277	3	2013	DATE
gujaf-284	277	4	2003	DATE
gujaf-284	279	1	basit	PERSON
gujaf-284	279	2	irwan	PERSON
gujaf-284	279	3	2017	CARDINAL
gujaf-284	279	4	malaysian	NORP
gujaf-284	280	1	malaysian	NORP
gujaf-284	281	1	2018	DATE
gujaf-284	282	1	gusau journal of accounting	ORG
gujaf-284	282	2	5	CARDINAL
gujaf-284	282	3	1, april	DATE
gujaf-284	282	4	2024 197	DATE
gujaf-284	282	5	kwanum	PERSON
gujaf-284	282	6	2012	DATE
gujaf-284	283	1	2013a	DATE
gujaf-284	283	2	turkey	GPE
gujaf-284	285	1	nelson et al	PERSON
gujaf-284	285	2	2019	DATE
gujaf-284	285	3	nigeria	GPE
gujaf-284	285	4	the period of 2009 2018	DATE
gujaf-284	287	1	nigeria	GPE
gujaf-284	288	1	ullah et al	PERSON
gujaf-284	288	2	2019	DATE
gujaf-284	288	3	pakistan	GPE
gujaf-284	288	4	pakistan	GPE
gujaf-284	288	5	spss 21	LAW
gujaf-284	289	1	nigeria	GPE
gujaf-284	289	2	iran	GPE
gujaf-284	289	3	nairobi	GPE
gujaf-284	289	4	malaysia	GPE
gujaf-284	290	1	dmb	PERSON
gujaf-284	290	2	nigeria	GPE
gujaf-284	290	3	20092018	DATE
gujaf-284	291	1	1984	DATE
gujaf-284	292	1	brealey et al	PERSON
gujaf-284	293	1	2009	DATE
gujaf-284	293	2	5	CARDINAL
gujaf-284	293	3	1, april,	DATE
gujaf-284	293	4	2024 198	DATE
gujaf-284	293	5	first	ORDINAL
gujaf-284	298	1	ehrhardt	GPE
gujaf-284	298	2	brigham	PERSON
gujaf-284	298	3	2009	DATE
gujaf-284	300	1	sultan	PERSON
gujaf-284	300	2	adam (2015	ORG
gujaf-284	300	3	iraq	GPE
gujaf-284	304	1	first	ORDINAL
gujaf-284	304	2	second	ORDINAL
gujaf-284	306	1	the gusau journal of accounting	ORG
gujaf-284	306	2	5	CARDINAL
gujaf-284	306	3	1, april	DATE
gujaf-284	306	4	2024	CARDINAL
gujaf-284	306	5	199	CARDINAL
gujaf-284	308	1	3.0	CARDINAL
gujaf-284	309	1	nigeria	GPE
gujaf-284	310	1	nine	CARDINAL
gujaf-284	310	2	9	CARDINAL
gujaf-284	310	3	nigeria	GPE
gujaf-284	310	4	2023	CARDINAL
gujaf-284	311	1	9	CARDINAL
gujaf-284	312	1	1	CARDINAL
gujaf-284	312	2	1	CARDINAL
gujaf-284	312	3	9	CARDINAL
gujaf-284	312	4	9	CARDINAL
gujaf-284	312	5	1	CARDINAL
gujaf-284	312	6	airtel africa plc	ORG
gujaf-284	312	7	airtel africa plc	ORG
gujaf-284	312	8	2	CARDINAL
gujaf-284	312	9	africa plc	ORG
gujaf-284	312	10	africa	LOC
gujaf-284	312	11	3	CARDINAL
gujaf-284	312	12	charms holdings company plc	ORG
gujaf-284	312	13	charms holdings company plc	ORG
gujaf-284	312	14	4	CARDINAL
gujaf-284	312	15	courteville business solution plc	ORG
gujaf-284	312	16	courteville business solution plc	ORG
gujaf-284	312	17	5	CARDINAL
gujaf-284	312	18	cwg plc cwg plc	ORG
gujaf-284	312	19	6	CARDINAL
gujaf-284	312	20	e tranzact international plc e tranzact international plc	ORG
gujaf-284	312	21	7	CARDINAL
gujaf-284	312	22	mtn nigeria plc	ORG
gujaf-284	312	23	8	CARDINAL
gujaf-284	312	24	ncr nigeria plc	ORG
gujaf-284	312	25	ncr nigeria plc	ORG
gujaf-284	312	26	9	CARDINAL
gujaf-284	312	27	omatek venture plc	ORG
gujaf-284	312	28	omatek venture plc	ORG
gujaf-284	312	29	2023	CARDINAL
gujaf-284	312	30	nigerian stock exchange	ORG
gujaf-284	312	31	10 years	DATE
gujaf-284	312	32	20132022	DATE
gujaf-284	313	1	13	CARDINAL
gujaf-284	314	1	gusau journal of accounting	ORG
gujaf-284	314	2	5	CARDINAL
gujaf-284	314	3	1, april	DATE
gujaf-284	314	4	2024 200	DATE
gujaf-284	315	1	9	CARDINAL
gujaf-284	315	2	nigeria	GPE
gujaf-284	315	3	1	CARDINAL
gujaf-284	315	4	2013-2022	DATE
gujaf-284	316	1	2	CARDINAL
gujaf-284	316	2	2	CARDINAL
gujaf-284	317	1	menacer	ORG
gujaf-284	317	2	2014	DATE
gujaf-284	317	3	yahaya &	ORG
gujaf-284	317	4	2015	DATE
gujaf-284	317	5	anarfo	PERSON
gujaf-284	317	6	2015	CARDINAL
gujaf-284	318	1	al	ORG
gujaf-284	318	2	2013	DATE
gujaf-284	318	3	2013	DATE
gujaf-284	318	4	2014	DATE
gujaf-284	318	5	2015	CARDINAL
gujaf-284	319	1	ng’ang’a	ORG
gujaf-284	319	2	2013	DATE
gujaf-284	319	3	2014	DATE
gujaf-284	319	4	2015	DATE
gujaf-284	320	1	ng’ang’a	ORG
gujaf-284	320	2	2013	DATE
gujaf-284	320	3	rafiu & john	ORG
gujaf-284	320	4	2014	DATE
gujaf-284	320	5	2016	DATE
gujaf-284	320	6	2013	DATE
gujaf-284	320	7	2014	DATE
gujaf-284	320	8	2023	CARDINAL
gujaf-284	321	1	nigeria	GPE
gujaf-284	321	2	2010	DATE
gujaf-284	322	1	5	CARDINAL
gujaf-284	322	2	1, april	DATE
gujaf-284	322	3	2024 201	CARDINAL
gujaf-284	322	4	5	CARDINAL
gujaf-284	325	1	4.1	CARDINAL
gujaf-284	327	1	3	CARDINAL
gujaf-284	328	1	max roa	PERSON
gujaf-284	328	2	90	CARDINAL
gujaf-284	328	3	90	CARDINAL
gujaf-284	328	4	90	CARDINAL
gujaf-284	328	5	90	CARDINAL
gujaf-284	328	6	90	CARDINAL
gujaf-284	328	7	0.173	CARDINAL
gujaf-284	328	8	90	CARDINAL
gujaf-284	328	9	2023	CARDINAL
gujaf-284	329	1	gusau journal of accounting	ORG
gujaf-284	329	2	5	CARDINAL
gujaf-284	329	3	1, april,	DATE
gujaf-284	329	4	2024	CARDINAL
gujaf-284	329	5	202	CARDINAL
gujaf-284	329	6	3	CARDINAL
gujaf-284	330	1	90	CARDINAL
gujaf-284	330	2	18	CARDINAL
gujaf-284	330	3	5 years	DATE
gujaf-284	331	1	0.1838	CARDINAL
gujaf-284	331	2	.0072	NORP
gujaf-284	331	3	0	CARDINAL
gujaf-284	332	1	0.1268	CARDINAL
gujaf-284	333	1	0.044	CARDINAL
gujaf-284	333	2	0.048	CARDINAL
gujaf-284	334	1	0.00	CARDINAL
gujaf-284	334	2	0.22	CARDINAL
gujaf-284	335	1	22%	PERCENT
gujaf-284	335	2	nigeria	GPE
gujaf-284	336	1	0.34	CARDINAL
gujaf-284	336	2	0.00	CARDINAL
gujaf-284	336	3	0.61	CARDINAL
gujaf-284	337	1	0.51	CARDINAL
gujaf-284	337	2	0.203	CARDINAL
gujaf-284	338	1	0.00	CARDINAL
gujaf-284	338	2	0.17	CARDINAL
gujaf-284	339	1	0.52	CARDINAL
gujaf-284	339	2	52%	PERCENT
gujaf-284	339	3	nigeria	GPE
gujaf-284	339	4	0.01	CARDINAL
gujaf-284	339	5	0.75	CARDINAL
gujaf-284	340	1	4	CARDINAL
gujaf-284	341	1	two	CARDINAL
gujaf-284	342	1	asterisk	ORG
gujaf-284	342	2	two	CARDINAL
gujaf-284	343	1	gusau journal of accounting	ORG
gujaf-284	343	2	5	CARDINAL
gujaf-284	343	3	1, april	DATE
gujaf-284	343	4	2024	CARDINAL
gujaf-284	343	5	203	CARDINAL
gujaf-284	343	6	4	CARDINAL
gujaf-284	343	7	ldf sdf	PERSON
gujaf-284	343	8	1	CARDINAL
gujaf-284	343	9	1 0.0001	CARDINAL
gujaf-284	343	10	0.3370	CARDINAL
gujaf-284	343	11	1 0.0000	CARDINAL
gujaf-284	343	12	0.2918	CARDINAL
gujaf-284	343	13	0.1854 0.7917	CARDINAL
gujaf-284	343	14	1 0.0053	CARDINAL
gujaf-284	343	15	0.0622	CARDINAL
gujaf-284	343	16	0.3480	CARDINAL
gujaf-284	344	1	0.2909	CARDINAL
gujaf-284	344	2	0.3098	CARDINAL
gujaf-284	344	3	1 0.0008 0.0054	QUANTITY
gujaf-284	344	4	0.8168	MONEY
gujaf-284	344	5	2023	CARDINAL
gujaf-284	344	6	4	CARDINAL
gujaf-284	344	7	0.4099	CARDINAL
gujaf-284	344	8	0.4907	CARDINAL
gujaf-284	344	9	0.2918	CARDINAL
gujaf-284	344	10	0.00622	CARDINAL
gujaf-284	344	11	0.0001	CARDINAL
gujaf-284	344	12	0.0000	CARDINAL
gujaf-284	344	13	0.0053	CARDINAL
gujaf-284	344	14	0.5605	ORG
gujaf-284	345	1	0.8	CARDINAL
gujaf-284	348	1	gusau journal of accounting	ORG
gujaf-284	348	2	5	CARDINAL
gujaf-284	348	3	1, april	DATE
gujaf-284	348	4	2024	CARDINAL
gujaf-284	348	5	204	CARDINAL
gujaf-284	348	6	5	CARDINAL
gujaf-284	348	7	gls	ORG
gujaf-284	348	8	0.3681657 2.31	MONEY
gujaf-284	348	9	1.17	CARDINAL
gujaf-284	348	10	0.011832 0.14	MONEY
gujaf-284	348	11	0.3966692 1.66	MONEY
gujaf-284	348	12	adjr2	PERSON
gujaf-284	348	13	8.69	CARDINAL
gujaf-284	348	14	0.0000	CARDINAL
gujaf-284	348	15	0.0267 hausman chi2	PERSON
gujaf-284	348	16	0.8372	CARDINAL
gujaf-284	348	17	0.0000	CARDINAL
gujaf-284	348	18	2023	CARDINAL
gujaf-284	348	19	linear	ORG
gujaf-284	349	1	chi2	ORG
gujaf-284	349	2	0.0267	CARDINAL
gujaf-284	350	1	chi 2	ORG
gujaf-284	350	2	0.8372	CARDINAL
gujaf-284	350	3	pagan lagrangian	ORG
gujaf-284	351	1	0.000	CARDINAL
gujaf-284	352	1	gls	PERSON
gujaf-284	354	1	less than ten	CARDINAL
gujaf-284	354	2	less than one	CARDINAL
gujaf-284	354	3	1	CARDINAL
gujaf-284	354	4	5	CARDINAL
gujaf-284	354	5	1, april	DATE
gujaf-284	354	6	2024 205	DATE
gujaf-284	355	1	0.30	CARDINAL
gujaf-284	356	1	30%	PERCENT
gujaf-284	357	1	8.69	CARDINAL
gujaf-284	357	2	1%	PERCENT
gujaf-284	358	1	one	CARDINAL
gujaf-284	358	2	5	CARDINAL
gujaf-284	358	3	0.3881657	CARDINAL
gujaf-284	358	4	0.021	CARDINAL
gujaf-284	358	5	5%	PERCENT
gujaf-284	359	1	0.37%	PERCENT
gujaf-284	360	1	nigeria	GPE
gujaf-284	361	1	two	CARDINAL
gujaf-284	361	2	5	CARDINAL
gujaf-284	361	3	0.21035	CARDINAL
gujaf-284	361	4	0.086	CARDINAL
gujaf-284	361	5	10%	PERCENT
gujaf-284	362	1	21%	PERCENT
gujaf-284	362	2	nigeria	GPE
gujaf-284	363	1	nigeria	GPE
gujaf-284	364	1	three	CARDINAL
gujaf-284	364	2	5	CARDINAL
gujaf-284	364	3	0.011832	CARDINAL
gujaf-284	364	4	0.889	CARDINAL
gujaf-284	365	1	nigeria	GPE
gujaf-284	366	1	nigeria	GPE
gujaf-284	367	1	gusau journal of accounting	ORG
gujaf-284	367	2	5	CARDINAL
gujaf-284	367	3	1, april	DATE
gujaf-284	367	4	2024	CARDINAL
gujaf-284	367	5	206	CARDINAL
gujaf-284	367	6	four	CARDINAL
gujaf-284	367	7	5	CARDINAL
gujaf-284	367	8	0.39666	CARDINAL
gujaf-284	367	9	0.097	CARDINAL
gujaf-284	367	10	10%	PERCENT
gujaf-284	368	1	40%	PERCENT
gujaf-284	368	2	nigeria	GPE
gujaf-284	369	1	nigeria	GPE
gujaf-284	370	1	nigeria	GPE
gujaf-284	372	1	nigeria	GPE
gujaf-284	373	1	nigeria	GPE
gujaf-284	374	1	nigeria	GPE
gujaf-284	375	1	nigeria	GPE
gujaf-284	376	1	prasad	NORP
gujaf-284	376	2	s.	PERSON
gujaf-284	376	3	2014	DATE
gujaf-284	378	1	parikalpana	ORG
gujaf-284	378	2	journal of management	ORG
gujaf-284	378	3	14(1	CARDINAL
gujaf-284	379	1	abbasali, p.	ORG
gujaf-284	379	2	m., milad	PERSON
gujaf-284	379	3	e., & mohammad	ORG
gujaf-284	379	4	b.	PERSON
gujaf-284	379	5	2012	DATE
gujaf-284	380	1	tehran stock exchange	ORG
gujaf-284	381	1	international journal of business and commerce	ORG
gujaf-284	381	2	1(19	CARDINAL
gujaf-284	381	3	166181	DATE
gujaf-284	382	1	abdul	PERSON
gujaf-284	382	2	g. k.	PERSON
gujaf-284	382	3	2010	DATE
gujaf-284	384	1	abraham	PERSON
gujaf-284	384	2	r. & h. (	ORG
gujaf-284	384	3	2011	DATE
gujaf-284	386	1	international journal of business	ORG
gujaf-284	386	2	1(3	CARDINAL
gujaf-284	386	3	26	CARDINAL
gujaf-284	386	4	33	DATE
gujaf-284	386	5	j. o. sanni	PERSON
gujaf-284	386	6	ilori	GPE
gujaf-284	386	7	m. .	PERSON
gujaf-284	387	1	1999	DATE
gujaf-284	389	1	58–100	CARDINAL
gujaf-284	389	2	adesina	PERSON
gujaf-284	389	3	j. b.	PERSON
gujaf-284	389	4	nwidobie	GPE
gujaf-284	389	5	b. m.	PERSON
gujaf-284	389	6	2015	CARDINAL
gujaf-284	390	1	nigeria	GPE
gujaf-284	390	2	21–31	CARDINAL
gujaf-284	391	1	gusau journal of accounting	ORG
gujaf-284	391	2	5	CARDINAL
gujaf-284	391	3	1, april	DATE
gujaf-284	391	4	2024 207 afolabi	DATE
gujaf-284	391	5	a. a.	PERSON
gujaf-284	391	6	2010	DATE
gujaf-284	393	1	brunel university	ORG
gujaf-284	393	2	west london	GPE
gujaf-284	393	3	uk	GPE
gujaf-284	393	4	africa	GPE
gujaf-284	393	5	r. i.	PERSON
gujaf-284	393	6	2012	DATE
gujaf-284	396	1	abuja.	ORG
gujaf-284	397	1	akeem	NORP
gujaf-284	397	2	l. b.	PERSON
gujaf-284	397	3	k	GPE
gujaf-284	397	4	e. t.	PERSON
gujaf-284	397	5	kiyanjui	GPE
gujaf-284	397	6	m. w.	PERSON
gujaf-284	397	7	& kayode	PERSON
gujaf-284	397	8	m. (	PERSON
gujaf-284	397	9	2014	DATE
gujaf-284	398	1	nigeria	GPE
gujaf-284	399	1	journal of finance	ORG
gujaf-284	399	2	3(4	CARDINAL
gujaf-284	399	3	39–57	CARDINAL
gujaf-284	400	1	akingunola	GPE
gujaf-284	400	2	r. o.	PERSON
gujaf-284	400	3	l. s.	PERSON
gujaf-284	400	4	j. d.	PERSON
gujaf-284	400	5	2017	CARDINAL
gujaf-284	401	1	nigeria	GPE
gujaf-284	402	1	economica	PERSON
gujaf-284	402	2	13(6	CARDINAL
gujaf-284	402	3	351–364	CARDINAL
gujaf-284	403	1	2014	DATE
gujaf-284	405	1	o. j. (	PERSON
gujaf-284	405	2	2013	DATE
gujaf-284	406	1	nigeria	GPE
gujaf-284	407	1	2(9	CARDINAL
gujaf-284	407	2	1–13	CARDINAL
gujaf-284	408	1	alfred	PERSON
gujaf-284	408	2	d. d.	NORP
gujaf-284	408	3	2007	DATE
gujaf-284	410	1	2nd	ORDINAL
gujaf-284	412	1	alhaji, a. a.	ORG
gujaf-284	412	2	2022	CARDINAL
gujaf-284	413	1	nigeria	GPE
gujaf-284	414	1	global journal of management and business research	ORG
gujaf-284	414	2	22(1	TIME
gujaf-284	415	1	alhassan, i.	PERSON
gujaf-284	415	2	2021	CARDINAL
gujaf-284	416	1	nigeria	GPE
gujaf-284	417	1	international journal of accounting	ORG
gujaf-284	418	1	n. o.	PERSON
gujaf-284	418	2	2010	DATE
gujaf-284	419	1	nigeria	GPE
gujaf-284	420	1	ahmadu bello university	ORG
gujaf-284	420	2	zaria	PERSON
gujaf-284	421	1	amara	PERSON
gujaf-284	421	2	a.	PERSON
gujaf-284	421	3	2014	DATE
gujaf-284	422	1	karachi stock exchange	ORG
gujaf-284	423	1	international journal of multidisciplinary consortium	ORG
gujaf-284	423	2	1(1	CARDINAL
gujaf-284	424	1	amponsah	PERSON
gujaf-284	424	2	a.	PERSON
gujaf-284	424	3	michael, a., & hughes	PERSON
gujaf-284	424	4	n. d.	PERSON
gujaf-284	424	5	2013	DATE
gujaf-284	425	1	ghana	GPE
gujaf-284	426	1	european journal of business and management	ORG
gujaf-284	426	2	5(31	CARDINAL
gujaf-284	426	3	215–230	CARDINAL
gujaf-284	427	1	aramvalarthan	PERSON
gujaf-284	427	2	s.	GPE
gujaf-284	427	3	m., & babu, a. (2018	ORG
gujaf-284	429	1	262	CARDINAL
gujaf-284	429	2	267	CARDINAL
gujaf-284	429	3	a. a.	PERSON
gujaf-284	429	4	2021	CARDINAL
gujaf-284	430	1	the united states of america	GPE
gujaf-284	431	1	7(1	CARDINAL
gujaf-284	432	1	http://bms.redfame.com gusau journal of accounting	ORG
gujaf-284	432	2	5	CARDINAL
gujaf-284	432	3	1, april	DATE
gujaf-284	432	4	2024 208	DATE
gujaf-284	432	5	e. p. j. n. (	PERSON
gujaf-284	432	6	2019	DATE
gujaf-284	433	1	nigeria	GPE
gujaf-284	434	1	european journal of accounting	ORG
gujaf-284	434	2	7(9	CARDINAL
gujaf-284	434	3	30–44	CARDINAL
gujaf-284	435	1	aziz	PERSON
gujaf-284	435	2	s., & abbas	ORG
gujaf-284	435	3	2019	DATE
gujaf-284	436	1	pakistan	GPE
gujaf-284	437	1	journal of economics	ORG
gujaf-284	437	2	2(1	CARDINAL
gujaf-284	437	3	babalola	ORG
gujaf-284	437	4	y. s.	PERSON
gujaf-284	437	5	2014	DATE
gujaf-284	438	1	nigeria	GPE
gujaf-284	439	1	east ukrainian national university	ORG
gujaf-284	439	2	69(12	CARDINAL
gujaf-284	439	3	75–82	CARDINAL
gujaf-284	439	4	basit, a.	PERSON
gujaf-284	439	5	irwan	ORG
gujaf-284	439	6	f. n.	PERSON
gujaf-284	439	7	2017	CARDINAL
gujaf-284	440	1	malaysian	NORP
gujaf-284	441	1	international journal of accounting & business management	ORG
gujaf-284	441	2	5(2	CARDINAL
gujaf-284	442	1	l.	GPE
gujaf-284	442	2	aivazian	NORP
gujaf-284	442	3	a.	PERSON
gujaf-284	442	4	2015	CARDINAL
gujaf-284	443	1	2001	DATE
gujaf-284	445	1	journal	ORG
gujaf-284	445	2	educaton	ORG
gujaf-284	445	3	87–130	PRODUCT
gujaf-284	446	1	brealey	ORG
gujaf-284	446	2	r. a.	PERSON
gujaf-284	446	3	myers	GPE
gujaf-284	446	4	s. c., & marcus	PERSON
gujaf-284	446	5	a. j.	PERSON
gujaf-284	446	6	2009	DATE
gujaf-284	448	1	6th	ORDINAL
gujaf-284	449	1	new york	GPE
gujaf-284	450	1	cengiz	PERSON
gujaf-284	450	2	t., yunus	GPE
gujaf-284	450	3	k. & sukriye	ORG
gujaf-284	450	4	g. r.	PERSON
gujaf-284	450	5	2013	DATE
gujaf-284	451	1	turkey	GPE
gujaf-284	452	1	13	CARDINAL
gujaf-284	452	2	137–142	CARDINAL
gujaf-284	453	1	b. s.	PERSON
gujaf-284	453	2	1986	DATE
gujaf-284	455	1	7	CARDINAL
gujaf-284	455	2	437–58	CARDINAL
gujaf-284	456	1	chechet, i. & o.	ORG
gujaf-284	456	2	2014	DATE
gujaf-284	459	1	american international journal of social science	ORG
gujaf-284	460	1	cheema	PERSON
gujaf-284	460	2	m. h.	PERSON
gujaf-284	460	3	n., & yousaf, a. (	ORG
gujaf-284	460	4	2017	CARDINAL
gujaf-284	461	1	sharia	PRODUCT
gujaf-284	461	2	non-sharia	NORP
gujaf-284	461	3	pakistan stock exchange	ORG
gujaf-284	462	1	international journal of business and management review	ORG
gujaf-284	462	2	5(1	CARDINAL
gujaf-284	462	3	54–70	CARDINAL
gujaf-284	463	1	chinweobi	ORG
gujaf-284	463	2	g. e.	PERSON
gujaf-284	463	3	2018	DATE
gujaf-284	464	1	nigeria	GPE
gujaf-284	465	1	international journal of social sciences	ORG
gujaf-284	465	2	8(2	CARDINAL
gujaf-284	465	3	226	CARDINAL
gujaf-284	465	4	241	CARDINAL
gujaf-284	465	5	cuneo	ORG
gujaf-284	465	6	j. g. m. & g. r.	PERSON
gujaf-284	465	7	2020	DATE
gujaf-284	466	1	latin american	NORP
gujaf-284	467	1	33(1	CARDINAL
gujaf-284	467	2	2171–2188	CARDINAL
gujaf-284	468	1	https://doi.org/doi	PERSON
gujaf-284	468	2	cyril m.	PERSON
gujaf-284	468	3	2016	DATE
gujaf-284	469	1	nigerian	NORP
gujaf-284	470	1	european journal of accounting	ORG
gujaf-284	470	2	4(6	CARDINAL
gujaf-284	470	3	61–69	CARDINAL
gujaf-284	470	4	gusau journal of accounting	ORG
gujaf-284	470	5	5	CARDINAL
gujaf-284	470	6	1, april	DATE
gujaf-284	470	7	2024	CARDINAL
gujaf-284	470	8	209	CARDINAL
gujaf-284	470	9	o. a.	PERSON
gujaf-284	470	10	ghazali	PERSON
gujaf-284	470	11	b. z.	PERSON
gujaf-284	470	12	2016	DATE
gujaf-284	471	1	nigeria	GPE
gujaf-284	472	1	osr journal of economics	ORG
gujaf-284	472	2	7(4	CARDINAL
gujaf-284	472	3	dahiru	ORG
gujaf-284	472	4	i.	PERSON
gujaf-284	472	5	2016	DATE
gujaf-284	473	1	nigeria	GPE
gujaf-284	474	1	ahmadu bello university	ORG
gujaf-284	474	2	zaria	PERSON
gujaf-284	475	1	dang	PERSON
gujaf-284	475	2	bui	ORG
gujaf-284	475	3	n. t.	PERSON
gujaf-284	475	4	a. t.	PERSON
gujaf-284	475	5	h. t.	PERSON
gujaf-284	475	6	2019	CARDINAL
gujaf-284	476	1	vietnam	GPE
gujaf-284	477	1	international journal of economics	ORG
gujaf-284	477	2	7(2	CARDINAL
gujaf-284	477	3	567–577	CARDINAL
gujaf-284	478	1	dao	PERSON
gujaf-284	478	2	t. t. b & ta	ORG
gujaf-284	478	3	t. d. n.	PERSON
gujaf-284	478	4	2020	DATE
gujaf-284	480	1	journal of economics and development	ORG
gujaf-284	480	2	22(1	TIME
gujaf-284	480	3	111–129	CARDINAL
gujaf-284	481	1	https://doi.org/doi 10.1108	QUANTITY
gujaf-284	481	2	m. c., & brigham	PERSON
gujaf-284	481	3	e. f.	PERSON
gujaf-284	481	4	2009	DATE
gujaf-284	483	1	cengage learning inc	ORG
gujaf-284	483	2	erasmus	NORP
gujaf-284	483	3	2008	DATE
gujaf-284	485	1	5	CARDINAL
gujaf-284	485	2	56–63	CARDINAL
gujaf-284	486	1	esiemogie	ORG
gujaf-284	486	2	p.i.	GPE
gujaf-284	486	3	t. a.	GPE
gujaf-284	486	4	john, a. o.	PERSON
gujaf-284	487	1	2014	DATE
gujaf-284	488	1	nigerian	NORP
gujaf-284	489	1	iosr journal of business and management	ORG
gujaf-284	489	2	16(11	DATE
gujaf-284	489	3	22–28	CARDINAL
gujaf-284	490	1	fabian	NORP
gujaf-284	490	2	james, k., & moshi	PERSON
gujaf-284	490	3	j. (	ORG
gujaf-284	490	4	2014	DATE
gujaf-284	491	1	tanzania	GPE
gujaf-284	491	2	5(14	CARDINAL
gujaf-284	491	3	168–179	CARDINAL
gujaf-284	492	1	ganiyu	ORG
gujaf-284	492	2	o. y.	PERSON
gujaf-284	492	3	adelopo	GPE
gujaf-284	492	4	rodionova	PERSON
gujaf-284	492	5	samuel	PERSON
gujaf-284	492	6	l. o.	PERSON
gujaf-284	492	7	2019	CARDINAL
gujaf-284	493	1	nigeria	GPE
gujaf-284	494	1	african journal of economic review	ORG
gujaf-284	494	2	2(1	CARDINAL
gujaf-284	495	1	ganiyu	ORG
gujaf-284	495	2	adelopo	GPE
gujaf-284	495	3	i.	GPE
gujaf-284	495	4	rodionova	GPE
gujaf-284	495	5	o. l.	PERSON
gujaf-284	495	6	2019	DATE
gujaf-284	496	1	nigeria	GPE
gujaf-284	497	1	african journal of economic review	ORG
gujaf-284	497	2	7(1	DATE
gujaf-284	498	1	ghalibafasl, h. (2005	ORG
gujaf-284	500	1	pouran	PERSON
gujaf-284	500	2	2	CARDINAL
gujaf-284	500	3	guin	PERSON
gujaf-284	501	1	2011	DATE
gujaf-284	503	1	1	CARDINAL
gujaf-284	504	1	hasan, h. a.	ORG
gujaf-284	504	2	ali	PERSON
gujaf-284	504	3	m. a. b.	PERSON
gujaf-284	504	4	t. a & sovanisk	ORG
gujaf-284	504	5	2020	DATE
gujaf-284	505	1	kurdistan	GPE
gujaf-284	506	1	international university	ORG
gujaf-284	506	2	indonesia	GPE
gujaf-284	506	3	tangerang	GPE
gujaf-284	506	4	indonesia	GPE
gujaf-284	507	1	hassan shahid	PERSON
gujaf-284	507	2	akmal	PERSON
gujaf-284	507	3	muhammad	PERSON
gujaf-284	507	4	s. m.	PERSON
gujaf-284	507	5	2016	DATE
gujaf-284	508	1	pakistan	GPE
gujaf-284	508	2	5(1	CARDINAL
gujaf-284	508	3	336–342	CARDINAL
gujaf-284	509	1	heydar	PERSON
gujaf-284	509	2	m.s.	GPE
gujaf-284	509	3	elham	DATE
gujaf-284	509	4	vahid	PERSON
gujaf-284	509	5	t.k.	GPE
gujaf-284	509	6	a. k.	PERSON
gujaf-284	509	7	2012	DATE
gujaf-284	510	1	capital structure gusau journal of accounting	ORG
gujaf-284	510	2	5	CARDINAL
gujaf-284	510	3	1, april	DATE
gujaf-284	510	4	2024	CARDINAL
gujaf-284	510	5	210	PRODUCT
gujaf-284	510	6	tehran stock exchange	ORG
gujaf-284	510	7	225–228	CARDINAL
gujaf-284	511	1	inanga	GPE
gujaf-284	511	2	e. l.	PERSON
gujaf-284	511	3	c. a.	PERSON
gujaf-284	511	4	1999	DATE
gujaf-284	513	1	the cibn press	ORG
gujaf-284	514	1	c., e.	PERSON
gujaf-284	514	2	1986	DATE
gujaf-284	515	1	nigeria	GPE
gujaf-284	516	1	journal of accounting	ORG
gujaf-284	516	2	3	CARDINAL
gujaf-284	516	3	11–25	DATE
gujaf-284	517	1	ishaya	PERSON
gujaf-284	517	2	l.c. & abduljeleel	ORG
gujaf-284	517	3	2014	DATE
gujaf-284	518	1	nigerian	NORP
gujaf-284	519	1	american international journal of social science	ORG
gujaf-284	519	2	3(1	CARDINAL
gujaf-284	519	3	139–142	CARDINAL
gujaf-284	520	1	iyoha	PERSON
gujaf-284	520	2	i. a.	PERSON
gujaf-284	520	3	2017	CARDINAL
gujaf-284	521	1	nigeria	GPE
gujaf-284	522	1	2537–4222	DATE
gujaf-284	523	1	kajananthan	GPE
gujaf-284	523	2	r.	NORP
gujaf-284	523	3	2013	DATE
gujaf-284	524	1	sri lankan	LOC
gujaf-284	525	1	merit research journal of business and management	ORG
gujaf-284	525	2	1(12	CARDINAL
gujaf-284	526	1	kamau	PERSON
gujaf-284	526	2	m. j.	PERSON
gujaf-284	526	3	2015	CARDINAL
gujaf-284	527	1	kenya	GPE
gujaf-284	528	1	kandir	PERSON
gujaf-284	528	2	s.y	PERSON
gujaf-284	528	3	balcilar	ORG
gujaf-284	528	4	m. & onal	ORG
gujaf-284	529	1	2009	DATE
gujaf-284	530	1	turkish	NORP
gujaf-284	531	1	contemporary hospitality management	ORG
gujaf-284	531	2	21(5	CARDINAL
gujaf-284	531	3	594–609	CARDINAL
gujaf-284	532	1	khalaf	PERSON
gujaf-284	532	2	a.	PERSON
gujaf-284	532	3	2013	DATE
gujaf-284	533	1	jordan	GPE
gujaf-284	534	1	1(3	CARDINAL
gujaf-284	535	1	kirmi	ORG
gujaf-284	535	2	p. n.	PERSON
gujaf-284	535	3	2017	CARDINAL
gujaf-284	536	1	nairobi security exchange	ORG
gujaf-284	537	1	6(5	CARDINAL
gujaf-284	537	2	97–102	CARDINAL
gujaf-284	538	1	b. j.	PERSON
gujaf-284	538	2	bala	PERSON
gujaf-284	538	3	2015	CARDINAL
gujaf-284	539	1	nigeria	GPE
gujaf-284	540	1	european journal of accounting	ORG
gujaf-284	541	1	kurfi,	ORG
gujaf-284	541	2	a. s.	PERSON
gujaf-284	541	3	udin	GPE
gujaf-284	541	4	m. n.	PERSON
gujaf-284	541	5	m. s.	PERSON
gujaf-284	541	6	n.d.	GPE
gujaf-284	542	1	nigerian	NORP
gujaf-284	543	1	9(11	CARDINAL
gujaf-284	543	2	147–160	CARDINAL
gujaf-284	544	1	kurfi	ORG
gujaf-284	544	2	a. k.	PERSON
gujaf-284	544	3	n.d.	GPE
gujaf-284	546	1	benchmark publishers ltd.	ORG
gujaf-284	546	2	kurfi	ORG
gujaf-284	546	3	a. k.	PERSON
gujaf-284	546	4	2003	DATE
gujaf-284	548	1	benchmark publishers gusau journal of accounting	ORG
gujaf-284	548	2	5	CARDINAL
gujaf-284	548	3	1, april	DATE
gujaf-284	548	4	2024 211 ltd	DATE
gujaf-284	549	1	lama tarek al-kayed	PERSON
gujaf-284	549	2	syed mohd zain jarita	PERSON
gujaf-284	550	1	2014	DATE
gujaf-284	551	1	islamic	NORP
gujaf-284	552	1	journal of islamic accounting and business research	ORG
gujaf-284	552	2	5(2	CARDINAL
gujaf-284	552	3	158–181	CARDINAL
gujaf-284	553	1	https://doi.org/10.1108/jiabr-04-2012-0024 lavorsky	PERSON
gujaf-284	554	1	2013	DATE
gujaf-284	555	1	ukraine	GPE
gujaf-284	556	1	ukrain university	ORG
gujaf-284	557	1	lorpev, l. & kwanum	ORG
gujaf-284	557	2	i.	PERSON
gujaf-284	557	3	2012	DATE
gujaf-284	558	1	nigeria	GPE
gujaf-284	559	1	international journal of business and management	ORG
gujaf-284	559	2	2(5	CARDINAL
gujaf-284	560	1	maina	PERSON
gujaf-284	560	2	l., & kondongo	ORG
gujaf-284	560	3	2013	DATE
gujaf-284	561	1	kenya	GPE
gujaf-284	561	2	the nairobi securities exchange	ORG
gujaf-284	562	1	kenya	GPE
gujaf-284	563	1	jomo kenyatta university of science & technology	ORG
gujaf-284	564	1	f.	PERSON
gujaf-284	564	2	2019	DATE
gujaf-284	565	1	south african	NORP
gujaf-284	567	1	meshack, k & winnie	ORG
gujaf-284	567	2	n & okiro	ORG
gujaf-284	567	3	k.	PERSON
gujaf-284	567	4	2022	CARDINAL
gujaf-284	568	1	the nairobi securities exchange	ORG
gujaf-284	569	1	african development finance journal	ORG
gujaf-284	569	2	1(2	CARDINAL
gujaf-284	569	3	104–121	CARDINAL
gujaf-284	570	1	2019	DATE
gujaf-284	571	1	nigeria	GPE
gujaf-284	572	1	journal of accounting and management	ORG
gujaf-284	572	2	2(2	CARDINAL
gujaf-284	572	3	134–140	CARDINAL
gujaf-284	573	1	a., & abdoallahzadeh	ORG
gujaf-284	573	2	f. (n.d.	PERSON
gujaf-284	575	1	5th	ORDINAL
gujaf-284	577	1	f.	PERSON
gujaf-284	577	2	s. m., & salamzadeha	PERSON
gujaf-284	577	3	j. (	PERSON
gujaf-284	577	4	2013	DATE
gujaf-284	578	1	iran	GPE
gujaf-284	579	1	iranian	NORP
gujaf-284	579	2	573–577	CARDINAL
gujaf-284	580	1	r. g.	PERSON
gujaf-284	580	2	j. g.	PERSON
gujaf-284	580	3	2017	CARDINAL
gujaf-284	581	1	kenya	GPE
gujaf-284	582	1	journal of finance	ORG
gujaf-284	582	2	5(4	CARDINAL
gujaf-284	582	3	151	CARDINAL
gujaf-284	582	4	158	CARDINAL
gujaf-284	582	5	muritala	GPE
gujaf-284	582	6	a. t.	PERSON
gujaf-284	582	7	2012	DATE
gujaf-284	583	1	nigeria	GPE
gujaf-284	584	1	international journal of advances	ORG
gujaf-284	584	2	1(5	CARDINAL
gujaf-284	585	1	myers	ORG
gujaf-284	585	2	s. c.	PERSON
gujaf-284	585	3	1984	DATE
gujaf-284	587	1	national bureau of economic research	ORG
gujaf-284	587	2	cambridge	GPE
gujaf-284	587	3	55	DATE
gujaf-284	588	1	gusau journal of accounting	ORG
gujaf-284	588	2	5	CARDINAL
gujaf-284	588	3	1, april	DATE
gujaf-284	588	4	2024 212	CARDINAL
gujaf-284	588	5	s.	PERSON
gujaf-284	588	6	2016	DATE
gujaf-284	589	1	borsa istanbul.	ORG
gujaf-284	590	1	journal of business & financial affairs	ORG
gujaf-284	590	2	5(2	DATE
gujaf-284	590	3	1–4	CARDINAL
gujaf-284	590	4	nelson	PERSON
gujaf-284	590	5	johnny	PERSON
gujaf-284	590	6	peter	PERSON
gujaf-284	590	7	ayunku	PERSON
gujaf-284	590	8	2019	DATE
gujaf-284	591	1	nigeria	GPE
gujaf-284	592	1	european journal of accounting	ORG
gujaf-284	593	1	nguyen	PERSON
gujaf-284	593	2	c. v.	PERSON
gujaf-284	593	3	2020	DATE
gujaf-284	594	1	vietnam	GPE
gujaf-284	595	1	2014	DATE
gujaf-284	597	1	mediterranean journal	ORG
gujaf-284	597	2	social sciences	ORG
gujaf-284	597	3	5(1	CARDINAL
gujaf-284	597	4	515–520	CARDINAL
gujaf-284	598	1	https://doi.org/10.5901/mjss.2014.v5n1p515 ogbonnaya	PERSON
gujaf-284	598	2	k.a.	GPE
gujaf-284	598	3	j. i.	PERSON
gujaf-284	598	4	2016	DATE
gujaf-284	599	1	nigeria	GPE
gujaf-284	600	1	european journal of accounting	ORG
gujaf-284	600	2	4(4	CARDINAL
gujaf-284	601	1	ojo	ORG
gujaf-284	601	2	s. a.	PERSON
gujaf-284	601	3	2012	DATE
gujaf-284	602	1	nigeria	GPE
gujaf-284	603	1	canadian	NORP
gujaf-284	603	2	8(1	CARDINAL
gujaf-284	603	3	85–91	CARDINAL
gujaf-284	604	1	okinawa	GPE
gujaf-284	604	2	2000	DATE
gujaf-284	606	1	ikpefan	ORG
gujaf-284	606	2	a. o	PERSON
gujaf-284	606	3	olokoyo	PERSON
gujaf-284	606	4	f. o.	PERSON
gujaf-284	606	5	2015	CARDINAL
gujaf-284	607	1	nigeria	GPE
gujaf-284	608	1	journal of accounting	ORG
gujaf-284	609	1	a.	GPE
gujaf-284	609	2	s.	GPE
gujaf-284	609	3	d.	NORP
gujaf-284	609	4	s.	GPE
gujaf-284	609	5	2017	CARDINAL
gujaf-284	610	1	nigerian	NORP
gujaf-284	611	1	european journal of business and management	ORG
gujaf-284	611	2	9(7	CARDINAL
gujaf-284	612	1	s. o.	PERSON
gujaf-284	612	2	funmi	PERSON
gujaf-284	612	3	r. s.	PERSON
gujaf-284	612	4	2017	CARDINAL
gujaf-284	613	1	african	NORP
gujaf-284	614	1	8(2	CARDINAL
gujaf-284	615	1	olokoyo	PERSON
gujaf-284	616	1	f. o.	PERSON
gujaf-284	616	2	2013	DATE
gujaf-284	617	1	nigerian	NORP
gujaf-284	618	1	african	NORP
gujaf-284	618	2	25(3	CARDINAL
gujaf-284	619	1	onimisi n., a.	PERSON
gujaf-284	619	2	2010	DATE
gujaf-284	620	1	nigeria	GPE
gujaf-284	621	1	c.c.	ORG
gujaf-284	621	2	a.	PERSON
gujaf-284	621	3	2012	DATE
gujaf-284	622	1	nigerian	NORP
gujaf-284	623	1	arabian	NORP
gujaf-284	623	2	1(12	CARDINAL
gujaf-284	623	3	4351	DATE
gujaf-284	624	1	t.o	PERSON
gujaf-284	624	2	ilori	GPE
gujaf-284	624	3	m.o, ogwu	GPE
gujaf-284	624	4	l.o and adagunnodo	PERSON
gujaf-284	624	5	e. r.	PERSON
gujaf-284	624	6	2000	DATE
gujaf-284	625	1	the gusau journal of accounting	ORG
gujaf-284	625	2	5	CARDINAL
gujaf-284	625	3	1, april	DATE
gujaf-284	625	4	2024 213	DATE
gujaf-284	625	5	nigeria	GPE
gujaf-284	626	1	nigeria financial review	ORG
gujaf-284	626	2	9(1	CARDINAL
gujaf-284	626	3	57–69	CARDINAL
gujaf-284	626	4	oyedokun	ORG
gujaf-284	626	5	e. g.	PERSON
gujaf-284	626	6	a. k & sanyaolu	ORG
gujaf-284	626	7	a. w.	PERSON
gujaf-284	626	8	2018	DATE
gujaf-284	629	1	www.atreview.org palacios	GPE
gujaf-284	629	2	h. a. c.	PERSON
gujaf-284	629	3	carrillo	ORG
gujaf-284	629	4	e. p. m & guzmán	ORG
gujaf-284	629	5	g. m.	PERSON
gujaf-284	629	6	2016	DATE
gujaf-284	631	1	journal of business & economic	ORG
gujaf-284	632	1	pandey	PERSON
gujaf-284	632	2	1999	DATE
gujaf-284	633	1	10th	ORDINAL
gujaf-284	634	1	new delhi	GPE
gujaf-284	634	2	vikas	ORG
gujaf-284	635	1	pandey	PERSON
gujaf-284	636	1	2004	DATE
gujaf-284	639	1	pandey	PERSON
gujaf-284	639	2	i. m.	PERSON
gujaf-284	639	3	2010	DATE
gujaf-284	641	1	10th	ORDINAL
gujaf-284	642	1	new delhi	GPE
gujaf-284	642	2	vikas publishing home pvt ltd	ORG
gujaf-284	642	3	pandey	PERSON
gujaf-284	642	4	2001	DATE
gujaf-284	644	1	a. a & esther	ORG
gujaf-284	644	2	2020	DATE
gujaf-284	646	1	quoted nigeria	ORG
gujaf-284	647	1	2(4	CARDINAL
gujaf-284	648	1	w & ismail.	ORG
gujaf-284	648	2	g., a. (	PERSON
gujaf-284	648	3	2006	DATE
gujaf-284	649	1	islamic bank	ORG
gujaf-284	650	1	k. m. indonesia	PERSON
gujaf-284	650	2	ed	PERSON
gujaf-284	651	1	kebangsaan	PERSON
gujaf-284	651	2	malaysia	GPE
gujaf-284	651	3	universitas sumatera utara	ORG
gujaf-284	651	4	medan	GPE
gujaf-284	651	5	rafiu	GPE
gujaf-284	651	6	o.s.	GPE
gujaf-284	651	7	taiwo	PERSON
gujaf-284	651	8	o.a, & dauda	ORG
gujaf-284	651	9	2012	DATE
gujaf-284	652	1	nigeria	GPE
gujaf-284	653	1	journal of economics	ORG
gujaf-284	653	2	4(4	CARDINAL
gujaf-284	653	3	175–181	CARDINAL
gujaf-284	654	1	raheel	ORG
gujaf-284	654	2	m., shahnaz	PERSON
gujaf-284	654	3	a.r.	GPE
gujaf-284	654	4	bashir, a. & umara	ORG
gujaf-284	654	5	2013	DATE
gujaf-284	655	1	pakistan	GPE
gujaf-284	656	1	3(4	CARDINAL
gujaf-284	656	2	113–119	CARDINAL
gujaf-284	657	1	s., k., & alslehat	PERSON
gujaf-284	657	2	f., a., z. (	PERSON
gujaf-284	657	3	2014	DATE
gujaf-284	658	1	islamic	NORP
gujaf-284	660	1	rasa	NORP
gujaf-284	660	2	n., & jurgita	ORG
gujaf-284	660	3	s.	PERSON
gujaf-284	660	4	2012	DATE
gujaf-284	661	1	lithuanian	NORP
gujaf-284	662	1	journal of economics	ORG
gujaf-284	663	1	ravi	ORG
gujaf-284	663	2	p. s. p., & martin	PERSON
gujaf-284	663	3	2013	DATE
gujaf-284	664	1	gusau journal of accounting	ORG
gujaf-284	664	2	5	CARDINAL
gujaf-284	664	3	1, april	DATE
gujaf-284	664	4	2024	CARDINAL
gujaf-284	664	5	214	CARDINAL
gujaf-284	664	6	nepalese	NORP
gujaf-284	665	1	9(4	CARDINAL
gujaf-284	665	2	53	CARDINAL
gujaf-284	665	3	64	CARDINAL
gujaf-284	666	1	rehman	PERSON
gujaf-284	666	2	2016	CARDINAL
gujaf-284	669	1	riaz	ORG
gujaf-284	669	2	s.	PERSON
gujaf-284	669	3	2015	CARDINAL
gujaf-284	670	1	pakistan	GPE
gujaf-284	671	1	12	CARDINAL
gujaf-284	672	1	ross	PERSON
gujaf-284	672	2	w.	PERSON
gujaf-284	672	3	2009	DATE
gujaf-284	674	1	9th	ORDINAL
gujaf-284	675	1	saad	PERSON
gujaf-284	675	2	n. m.	PERSON
gujaf-284	675	3	2010	DATE
gujaf-284	677	1	international journal of economics	ORG
gujaf-284	677	2	2(1	CARDINAL
gujaf-284	677	3	105–114	CARDINAL
gujaf-284	678	1	semiu	PERSON
gujaf-284	678	2	b.a. & collins	ORG
gujaf-284	678	3	s. o. (	PERSON
gujaf-284	678	4	2011	DATE
gujaf-284	679	1	nigeria	GPE
gujaf-284	680	1	international journal of business and social science	ORG
gujaf-284	680	2	2(19	CARDINAL
gujaf-284	681	1	shaba y.	ORG
gujaf-284	681	2	yaaba n., b. & a. i.	GPE
gujaf-284	681	3	2016	DATE
gujaf-284	682	1	nigeria	GPE
gujaf-284	683	1	european journal of business and management	ORG
gujaf-284	684	1	shehu, u. h. (2011	ORG
gujaf-284	685	1	nigerian	NORP
gujaf-284	686	1	697	CARDINAL
gujaf-284	686	2	703	CARDINAL
gujaf-284	687	1	shen	ORG
gujaf-284	687	2	b.	PERSON
gujaf-284	687	3	2017	CARDINAL
gujaf-284	689	1	european journal of accounting	ORG
gujaf-284	689	2	5(11	DATE
gujaf-284	689	3	36–57	CARDINAL
gujaf-284	690	1	siddik	ORG
gujaf-284	690	2	a., n.	PERSON
gujaf-284	690	3	s & joghee.	ORG
gujaf-284	690	4	s.	PERSON
gujaf-284	690	5	2016	DATE
gujaf-284	691	1	bangladesh	GPE
gujaf-284	692	1	international journal of financial studies	ORG
gujaf-284	693	1	siddiqui	ORG
gujaf-284	693	2	a. m	PERSON
gujaf-284	693	3	shoaib, a. (2011	ORG
gujaf-284	694	1	pakistan	GPE
gujaf-284	695	1	american journal of business management	ORG
gujaf-284	695	2	5(5	CARDINAL
gujaf-284	695	3	1871–1879	CARDINAL
gujaf-284	696	1	r. t. i & li	PERSON
gujaf-284	696	2	m. (	PERSON
gujaf-284	696	3	2000	DATE
gujaf-284	698	1	strategic management journal	ORG
gujaf-284	698	2	21	CARDINAL
gujaf-284	699	1	m. m. & h. o. h.	ORG
gujaf-284	699	2	2020	DATE
gujaf-284	700	1	jordanian	NORP
gujaf-284	700	2	amman	GPE
gujaf-284	701	1	europian	NORP
gujaf-284	702	1	suleiman, a. (	PERSON
gujaf-284	702	2	2013	DATE
gujaf-284	703	1	saudi	NORP
gujaf-284	704	1	sultan	GPE
gujaf-284	704	2	s. a,	PERSON
gujaf-284	704	3	adam	GPE
gujaf-284	704	4	m. h.	PERSON
gujaf-284	705	1	financial gusau journal of accounting	ORG
gujaf-284	705	2	5	CARDINAL
gujaf-284	705	3	1, april	DATE
gujaf-284	705	4	2024	CARDINAL
gujaf-284	705	5	215	CARDINAL
gujaf-284	705	6	iraq	GPE
gujaf-284	706	1	uropean journal of accounting	ORG
gujaf-284	706	2	3(2	CARDINAL
gujaf-284	706	3	61–78	CARDINAL
gujaf-284	707	1	ullah	PERSON
gujaf-284	707	2	g. m.	PERSON
gujaf-284	707	3	uddin	NORP
gujaf-284	707	4	m. m.	PERSON
gujaf-284	707	5	abdullah	PERSON
gujaf-284	707	6	m., & islam	ORG
gujaf-284	707	7	m. n.	PERSON
gujaf-284	707	8	2017	CARDINAL
gujaf-284	709	1	journal of business and economic development	ORG
gujaf-284	709	2	2(1	CARDINAL
gujaf-284	709	3	31	CARDINAL
gujaf-284	709	4	37	DATE
gujaf-284	710	1	ullah	PERSON
gujaf-284	710	2	afgan	GPE
gujaf-284	710	3	ahmad	PERSON
gujaf-284	710	4	s. a.	PERSON
gujaf-284	710	5	2019	DATE
gujaf-284	711	1	pakistan	GPE
gujaf-284	712	1	global social sciences review	ORG
gujaf-284	712	2	6(3	CARDINAL
gujaf-284	712	3	197	CARDINAL
gujaf-284	712	4	205	CARDINAL
gujaf-284	713	1	umar	PERSON
gujaf-284	713	2	muhammad	PERSON
gujaf-284	713	3	zaighum tanveer	PERSON
gujaf-284	713	4	saeed aslam	PERSON
gujaf-284	713	5	m. s.	PERSON
gujaf-284	713	6	2012	DATE
gujaf-284	714	1	pakistan	GPE
gujaf-284	715	1	3(9	CARDINAL
gujaf-284	716	1	o. s.	PERSON
gujaf-284	716	2	2018	DATE
gujaf-284	717	1	nigeria	GPE
gujaf-284	719	1	s. o., & onyekachi	ORG
gujaf-284	719	2	2019	DATE
gujaf-284	720	1	nigeria	GPE
gujaf-284	721	1	5(4	CARDINAL
gujaf-284	721	2	697–705	CARDINAL
gujaf-284	722	1	van horne	PERSON
gujaf-284	722	2	j. c. (	PERSON
gujaf-284	723	1	6th	ORDINAL
gujaf-284	724	1	yegon	PERSON
gujaf-284	724	2	j.	PERSON
gujaf-284	724	3	d. j & cheruiyot	ORG
gujaf-284	724	4	d. p.	PERSON
gujaf-284	724	5	2014	DATE
gujaf-284	725	1	researcj journal	ORG
gujaf-284	725	2	5(9	CARDINAL
gujaf-284	725	3	152–159	CARDINAL