id	sid	eid	entity	type
gujaf-285	1	1	gusau journal of accounting	ORG
gujaf-285	2	1	5	CARDINAL
gujaf-285	2	2	1, april	DATE
gujaf-285	2	3	2024	CARDINAL
gujaf-285	2	4	2756-665x	CARDINAL
gujaf-285	2	5	social sciences	ORG
gujaf-285	2	6	federal university gusau	ORG
gujaf-285	2	7	zamfara state	GPE
gujaf-285	2	8	gusau journal of accounting	ORG
gujaf-285	2	9	5	CARDINAL
gujaf-285	2	10	1, april	DATE
gujaf-285	2	11	2024	CARDINAL
gujaf-285	2	12	5	CARDINAL
gujaf-285	2	13	1 april	DATE
gujaf-285	2	14	2024	CARDINAL
gujaf-285	2	15	2756-665x	CARDINAL
gujaf-285	2	16	social sciences	ORG
gujaf-285	2	17	federal university gusau	ORG
gujaf-285	2	18	zamfara state	GPE
gujaf-285	3	1	ahmadu bello university press limited	ORG
gujaf-285	3	2	zaria	PERSON
gujaf-285	3	3	kaduna state	GPE
gujaf-285	3	4	nigeria	GPE
gujaf-285	4	1	08065949711	CARDINAL
gujaf-285	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-285	5	2	5	CARDINAL
gujaf-285	5	3	1, april	DATE
gujaf-285	5	4	2024	CARDINAL
gujaf-285	6	1	shehu usman hassan department	PERSON
gujaf-285	7	1	muhammad mustapha	PERSON
gujaf-285	7	2	ahmadu bello university	ORG
gujaf-285	7	3	zaria	PERSON
gujaf-285	7	4	kaduna state	GPE
gujaf-285	8	1	umar farouk	PERSON
gujaf-285	8	2	federal university gusau	ORG
gujaf-285	8	3	zamfara state	GPE
gujaf-285	9	1	modu kumshe department of accounting	ORG
gujaf-285	9	2	university of maiduguri	ORG
gujaf-285	9	3	borno	GPE
gujaf-285	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-285	10	2	paul university	ORG
gujaf-285	11	1	prof kabir tahir hamid	PERSON
gujaf-285	11	2	bayero university	ORG
gujaf-285	11	3	kano	ORG
gujaf-285	12	1	prof	PERSON
gujaf-285	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-285	13	2	university of jos	ORG
gujaf-285	14	1	clifford ofurum department of accounting	ORG
gujaf-285	14	2	university of portharcourt	ORG
gujaf-285	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-285	16	2	ahmadu bello university	ORG
gujaf-285	16	3	zaria	PERSON
gujaf-285	17	1	prof	PERSON
gujaf-285	18	1	yusuf	PERSON
gujaf-285	19	1	b. rahman	PERSON
gujaf-285	19	2	lagos state university	ORG
gujaf-285	20	1	gusau journal of accounting	ORG
gujaf-285	20	2	5	CARDINAL
gujaf-285	20	3	1, april	DATE
gujaf-285	20	4	2024	CARDINAL
gujaf-285	21	1	suleiman a. s. aruwa	PERSON
gujaf-285	21	2	nasarawa state university	ORG
gujaf-285	21	3	keffi	GPE
gujaf-285	23	1	muhammad junaidu	PERSON
gujaf-285	23	2	kurawa department of accounting	ORG
gujaf-285	23	3	university kano	ORG
gujaf-285	25	1	muhammad habibu sabari department	PERSON
gujaf-285	25	2	ahmadu bello university	ORG
gujaf-285	25	3	zaria	PERSON
gujaf-285	25	4	prof	PERSON
gujaf-285	26	1	okpanachi joshua department of accounting	ORG
gujaf-285	26	2	nigerian defence academy	ORG
gujaf-285	26	3	kaduna	GPE
gujaf-285	27	1	hassan ibrahim department	PERSON
gujaf-285	27	2	ibb university	ORG
gujaf-285	27	3	niger state	GPE
gujaf-285	28	1	prof	PERSON
gujaf-285	29	1	mary okwo department of accounting	ORG
gujaf-285	29	2	enugu state university of science and technology	ORG
gujaf-285	31	1	aminu isah department of accounting	ORG
gujaf-285	31	2	bayero university	ORG
gujaf-285	31	3	kano	ORG
gujaf-285	32	1	prof	PERSON
gujaf-285	33	1	ahmadu bello department of accounting	ORG
gujaf-285	33	2	ahmadu bello university	ORG
gujaf-285	33	3	zaria	PERSON
gujaf-285	34	1	prof	PERSON
gujaf-285	35	1	musa yelwa abubakar department	PERSON
gujaf-285	35	2	usmanu danfodiyo university	ORG
gujaf-285	35	3	sokoto state	ORG
gujaf-285	36	1	prof	ORG
gujaf-285	37	1	salisu abubakar department of accounting	ORG
gujaf-285	37	2	ahmadu bello university	ORG
gujaf-285	37	3	zaria	PERSON
gujaf-285	37	4	kaduna state	GPE
gujaf-285	38	1	prof	PERSON
gujaf-285	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-285	39	2	dutse	GPE
gujaf-285	39	3	jigawa state	GPE
gujaf-285	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-285	41	2	bayero university	ORG
gujaf-285	42	1	gusau journal of accounting	ORG
gujaf-285	42	2	5	CARDINAL
gujaf-285	42	3	1, april	DATE
gujaf-285	42	4	2024	CARDINAL
gujaf-285	42	5	fatima	PERSON
gujaf-285	42	6	university of maiduguri	ORG
gujaf-285	42	7	borno	GPE
gujaf-285	43	1	dr.	PERSON
gujaf-285	43	2	nasiru a. ka’oje	PERSON
gujaf-285	43	3	usmanu danfodiyo university	ORG
gujaf-285	43	4	sokoto	PERSON
gujaf-285	44	1	aminu abdullahi department of accounting	ORG
gujaf-285	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-285	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-285	45	2	nigerian defence academy	ORG
gujaf-285	45	3	kaduna state	GPE
gujaf-285	46	1	dr.	PERSON
gujaf-285	46	2	saidu adamu department of accounting	ORG
gujaf-285	47	1	dr.	PERSON
gujaf-285	47	2	nasiru yunusa department	PERSON
gujaf-285	47	3	ahmadu bello university	ORG
gujaf-285	47	4	zaria	PERSON
gujaf-285	48	1	aisha	PERSON
gujaf-285	48	2	muhammad department	PERSON
gujaf-285	48	3	ahmadu bello university	ORG
gujaf-285	48	4	zaria	PERSON
gujaf-285	49	1	lawal muhammad	PERSON
gujaf-285	49	2	ahmadu bello university	ORG
gujaf-285	49	3	zaria	PERSON
gujaf-285	50	1	farouk	PERSON
gujaf-285	50	2	american university of nigeria	ORG
gujaf-285	50	3	yola	ORG
gujaf-285	51	1	bashir umar farouk	PERSON
gujaf-285	51	2	federal university gusau	ORG
gujaf-285	51	3	zamfara state	GPE
gujaf-285	52	1	dr emmanuel omokhuale department	PERSON
gujaf-285	52	2	federal university gusau	ORG
gujaf-285	53	1	state gusau journal of accounting	ORG
gujaf-285	53	2	5	CARDINAL
gujaf-285	53	3	1, april	DATE
gujaf-285	53	4	2024	CARDINAL
gujaf-285	53	5	vi advisory board	ORG
gujaf-285	54	1	kabiru isah	PERSON
gujaf-285	54	2	bayero university kano	ORG
gujaf-285	55	1	bashir	PERSON
gujaf-285	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-285	55	3	sokoto state	ORG
gujaf-285	57	1	muhammad tanko	PERSON
gujaf-285	57	2	kaduna state university	ORG
gujaf-285	57	3	kaduna	GPE
gujaf-285	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-285	58	2	sokoto state	ORG
gujaf-285	60	1	aliyu sulaiman kantudu	PERSON
gujaf-285	60	2	university kano	ORG
gujaf-285	61	1	yazid kabir ibrahim	PERSON
gujaf-285	61	2	federal university gusau	ORG
gujaf-285	61	3	zamfara state	GPE
gujaf-285	62	1	gusau journal of accounting	ORG
gujaf-285	62	2	5	CARDINAL
gujaf-285	62	3	1, april	DATE
gujaf-285	62	4	2024	CARDINAL
gujaf-285	62	5	gusau journal of accounting	ORG
gujaf-285	63	1	two	CARDINAL
gujaf-285	63	2	april and october annually	DATE
gujaf-285	64	1	the department of accounting	ORG
gujaf-285	64	2	social sciences	ORG
gujaf-285	64	3	federal university gusau	ORG
gujaf-285	64	4	zamfara state	GPE
gujaf-285	64	5	nigeria	GPE
gujaf-285	64	6	islamic finance	ORG
gujaf-285	64	7	islamic	NORP
gujaf-285	65	1	english	LANGUAGE
gujaf-285	66	1	more than 15	CARDINAL
gujaf-285	66	2	a4	ORG
gujaf-285	66	3	1.5	CARDINAL
gujaf-285	66	4	12	CARDINAL
gujaf-285	67	1	25 percent	PERCENT
gujaf-285	68	1	5000	CARDINAL
gujaf-285	68	2	more than 250	CARDINAL
gujaf-285	68	3	four	CARDINAL
gujaf-285	69	1	apa 7th	PRODUCT
gujaf-285	70	1	5	CARDINAL
gujaf-285	70	2	1, april	DATE
gujaf-285	70	3	2024	CARDINAL
gujaf-285	74	1	fcmb	PERSON
gujaf-285	74	2	7278465011	DATE
gujaf-285	74	3	gusau journal of accounting	ORG
gujaf-285	74	4	federal university gusau	ORG
gujaf-285	74	5	zamfara state	GPE
gujaf-285	76	1	+2348069393824	DATE
gujaf-285	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-285	76	3	5	CARDINAL
gujaf-285	76	4	1, april	DATE
gujaf-285	76	5	2024	DATE
gujaf-285	76	6	nigeria sirajo	GPE
gujaf-285	76	7	saad	PERSON
gujaf-285	76	8	shehu usman hassan phd	PERSON
gujaf-285	76	9	saidu adamu phd board	PERSON
gujaf-285	76	10	nigerian	NORP
gujaf-285	77	1	aliyu abubakar	PERSON
gujaf-285	77	2	yunusa nasiru phd	PERSON
gujaf-285	77	3	umar abubakar	PERSON
gujaf-285	77	4	nigeria	GPE
gujaf-285	77	5	shehu usman	ORG
gujaf-285	77	6	danson andrew	PERSON
gujaf-285	77	7	abdullahi bala ado phd	PERSON
gujaf-285	77	8	nigeria	GPE
gujaf-285	77	9	nkiru philomena	ORG
gujaf-285	77	10	esther	PERSON
gujaf-285	77	11	daniel gbadebo	PERSON
gujaf-285	77	12	nigeria	GPE
gujaf-285	77	13	bashir abdulrauf mohammed	PERSON
gujaf-285	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-285	78	1	salisu	ORG
gujaf-285	78	2	ibrahim yusuf phd	PERSON
gujaf-285	78	3	suleiman salami phd	PERSON
gujaf-285	78	4	ridwan ayagi phd	PERSON
gujaf-285	78	5	aca	ORG
gujaf-285	78	6	rashida lawal	PERSON
gujaf-285	78	7	phd	PERSON
gujaf-285	78	8	nigeria	GPE
gujaf-285	78	9	catherine omoleye	PERSON
gujaf-285	78	10	ezekiel phd csr	PERSON
gujaf-285	78	11	nigeria	GPE
gujaf-285	78	12	pls	NORP
gujaf-285	78	13	tajudeen alaburo	PERSON
gujaf-285	78	14	rofiat bolanle	GPE
gujaf-285	78	15	abdussalam	GPE
gujaf-285	78	16	abdulrahman abubakar	PERSON
gujaf-285	78	17	tajudeen	PERSON
gujaf-285	78	18	akeem olamilekan babatunde	PERSON
gujaf-285	78	19	nigeria	GPE
gujaf-285	78	20	adamu kanoma	PERSON
gujaf-285	78	21	nurudeen usman miko	PERSON
gujaf-285	78	22	augustine ayuba	ORG
gujaf-285	78	23	idris mohammed	PERSON
gujaf-285	78	24	mark g	PERSON
gujaf-285	78	25	tagwai gusau journal of accounting	ORG
gujaf-285	78	26	5	CARDINAL
gujaf-285	78	27	1, april	DATE
gujaf-285	78	28	2024	CARDINAL
gujaf-285	78	29	nigeria odogu	GPE
gujaf-285	78	30	terry keme zuode	PERSON
gujaf-285	78	31	phd	PERSON
gujaf-285	78	32	koroye	PERSON
gujaf-285	78	33	amapamo stephen board	ORG
gujaf-285	78	34	nigeria	GPE
gujaf-285	78	35	rashida lawal phd	PERSON
gujaf-285	79	1	kabir hamid tahir	PERSON
gujaf-285	79	2	nigeria	GPE
gujaf-285	79	3	adamu lawal bello	ORG
gujaf-285	80	1	j. okpanachi	PERSON
gujaf-285	81	1	t. nyor	PERSON
gujaf-285	81	2	lateef olumude mustapha	PERSON
gujaf-285	81	3	ph.d	ORG
gujaf-285	81	4	nigerian	NORP
gujaf-285	82	1	tajudeen alaburo	ORG
gujaf-285	82	2	abdulsalam	PERSON
gujaf-285	82	3	daniel gbadebo	PERSON
gujaf-285	82	4	nigeria	GPE
gujaf-285	82	5	idris mohammed	PERSON
gujaf-285	82	6	bejamin k	PERSON
gujaf-285	82	7	gugong phd	PERSON
gujaf-285	82	8	rofiat adedokun	PERSON
gujaf-285	82	9	abdulrahman	PERSON
gujaf-285	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-285	82	11	5	CARDINAL
gujaf-285	82	12	1, april	DATE
gujaf-285	82	13	2024	CARDINAL
gujaf-285	82	14	237	CARDINAL
gujaf-285	82	15	nigeria	GPE
gujaf-285	82	16	rashida lawal phd	PERSON
gujaf-285	82	17	08036596226	CARDINAL
gujaf-285	83	1	kabir hamid tahir	PERSON
gujaf-285	83	2	university kano khtahir2004@yahoo.com	ORG
gujaf-285	83	3	08028376563	DATE
gujaf-285	84	1	nigeria	GPE
gujaf-285	85	1	ten	CARDINAL
gujaf-285	85	2	10) years from 2011 to 2020	DATE
gujaf-285	87	1	one hundred and fourteen	CARDINAL
gujaf-285	87	2	114	CARDINAL
gujaf-285	87	3	sixty	CARDINAL
gujaf-285	87	4	60	CARDINAL
gujaf-285	87	5	two	CARDINAL
gujaf-285	91	1	nigeria	GPE
gujaf-285	92	1	nigeria	GPE
gujaf-285	93	1	nigeria	GPE
gujaf-285	95	1	1	CARDINAL
gujaf-285	97	1	one	CARDINAL
gujaf-285	97	2	mailto:rashlawal@yahoo.com	ORG
gujaf-285	97	3	5	CARDINAL
gujaf-285	97	4	1, april	DATE
gujaf-285	97	5	2024 238	DATE
gujaf-285	99	1	this era	DATE
gujaf-285	101	1	one	CARDINAL
gujaf-285	101	2	ashraf et al.	PERSON
gujaf-285	101	3	2020	DATE
gujaf-285	102	1	one	CARDINAL
gujaf-285	102	2	2016	DATE
gujaf-285	105	1	annual	DATE
gujaf-285	105	2	al-ghanem & hegazy	ORG
gujaf-285	105	3	2011	DATE
gujaf-285	105	4	fagbemi & uadiale	ORG
gujaf-285	105	5	2011	DATE
gujaf-285	105	6	khasharmeh &	ORG
gujaf-285	105	7	2010	DATE
gujaf-285	105	8	al-ajmi	ORG
gujaf-285	105	9	2008	DATE
gujaf-285	106	1	ahmed	PERSON
gujaf-285	106	2	2003	DATE
gujaf-285	107	1	the securities and exchange commission	ORG
gujaf-285	107	2	90) days	DATE
gujaf-285	107	3	the financial year end	DATE
gujaf-285	107	4	at least two	CARDINAL
gujaf-285	107	5	2	CARDINAL
gujaf-285	107	6	21) days	DATE
gujaf-285	108	1	the same day	DATE
gujaf-285	108	2	the nigerian exchange	ORG
gujaf-285	109	1	sec	ORG
gujaf-285	109	2	2010	DATE
gujaf-285	109	3	2018	DATE
gujaf-285	110	1	less than 25%	PERCENT
gujaf-285	110	2	the securities and exchange commission	ORG
gujaf-285	110	3	sec	ORG
gujaf-285	110	4	2018	DATE
gujaf-285	112	1	annual	DATE
gujaf-285	112	2	jogi	PERSON
gujaf-285	112	3	2013	DATE
gujaf-285	113	1	the gusau journal of accounting	ORG
gujaf-285	113	2	5	CARDINAL
gujaf-285	113	3	1, april	DATE
gujaf-285	113	4	2024	CARDINAL
gujaf-285	113	5	239	CARDINAL
gujaf-285	115	1	afify	PERSON
gujaf-285	115	2	2009	DATE
gujaf-285	116	1	owusu-ansah	ORG
gujaf-285	116	2	2000	DATE
gujaf-285	118	1	nigeria	GPE
gujaf-285	118	2	2.55 percent	PERCENT
gujaf-285	118	3	2020	DATE
gujaf-285	118	4	better than 2.0 percent	PERCENT
gujaf-285	118	5	2019	DATE
gujaf-285	119	1	2018	DATE
gujaf-285	119	2	annual	DATE
gujaf-285	119	3	91.07 per cent	MONEY
gujaf-285	119	4	91.33 per cent	MONEY
gujaf-285	119	5	2017	DATE
gujaf-285	119	6	national bureau of statistics nbs	ORG
gujaf-285	119	7	2018	DATE
gujaf-285	120	1	the nigerian exchange	ORG
gujaf-285	120	2	2019	DATE
gujaf-285	120	3	eight	CARDINAL
gujaf-285	122	1	annual	DATE
gujaf-285	122	2	90-day	DATE
gujaf-285	122	3	the securities and exchange commission	ORG
gujaf-285	123	1	nigeria	GPE
gujaf-285	125	1	i. ho1: board	PERSON
gujaf-285	125	2	nigeria	GPE
gujaf-285	127	1	ho1	PERSON
gujaf-285	127	2	nigeria	GPE
gujaf-285	128	1	nigeria	GPE
gujaf-285	129	1	ten	CARDINAL
gujaf-285	129	2	10) years	DATE
gujaf-285	129	3	2011	DATE
gujaf-285	129	4	2020	DATE
gujaf-285	130	1	the ten years	DATE
gujaf-285	134	1	second	ORDINAL
gujaf-285	135	1	gusau journal of accounting	ORG
gujaf-285	135	2	5	CARDINAL
gujaf-285	135	3	1, april	DATE
gujaf-285	135	4	2024 240 2	DATE
gujaf-285	136	1	efobi	ORG
gujaf-285	136	2	2015	CARDINAL
gujaf-285	136	3	2012	DATE
gujaf-285	136	4	agm	ORG
gujaf-285	136	5	agm	ORG
gujaf-285	136	6	agm	ORG
gujaf-285	137	1	mcgee	PERSON
gujaf-285	137	2	2007	DATE
gujaf-285	137	3	year-end	DATE
gujaf-285	138	1	year-end	DATE
gujaf-285	138	2	fiscal year-end	DATE
gujaf-285	138	3	ashton, willingham	ORG
gujaf-285	138	4	elliot, 1987	ORG
gujaf-285	140	1	year-end	DATE
gujaf-285	141	1	nigeria	GPE
gujaf-285	142	1	2012	DATE
gujaf-285	143	1	the securities and exchange commission	ORG
gujaf-285	143	2	sec	ORG
gujaf-285	144	1	2007	DATE
gujaf-285	144	2	90 days	DATE
gujaf-285	144	3	section 65(1	LAW
gujaf-285	145	1	quarterly	DATE
gujaf-285	145	2	sec	ORG
gujaf-285	146	1	2012	DATE
gujaf-285	146	2	2009	DATE
gujaf-285	146	3	1999	DATE
gujaf-285	147	1	council of nigeria	ORG
gujaf-285	147	2	2018	DATE
gujaf-285	147	3	15	CARDINAL
gujaf-285	147	4	fewer than 5	CARDINAL
gujaf-285	147	5	abdul wahab & holland	ORG
gujaf-285	147	6	2012	DATE
gujaf-285	149	1	gusau journal of accounting	ORG
gujaf-285	149	2	5	CARDINAL
gujaf-285	149	3	1, april	DATE
gujaf-285	149	4	2024 241 2013	DATE
gujaf-285	149	5	el-masry	ORG
gujaf-285	149	6	2008	DATE
gujaf-285	151	1	2012	DATE
gujaf-285	152	1	pearce & zahara	ORG
gujaf-285	152	2	1991	DATE
gujaf-285	154	1	2011	DATE
gujaf-285	156	1	2012	DATE
gujaf-285	160	1	2009	DATE
gujaf-285	160	2	stewart	PERSON
gujaf-285	160	3	munro	ORG
gujaf-285	160	4	2007	DATE
gujaf-285	160	5	powell	PERSON
gujaf-285	160	6	anisc 1997	DATE
gujaf-285	162	1	adams & ferreira	ORG
gujaf-285	162	2	2009	DATE
gujaf-285	164	1	2011	DATE
gujaf-285	165	1	gul et al.	PERSON
gujaf-285	165	2	2011	DATE
gujaf-285	166	1	2021	CARDINAL
gujaf-285	168	1	2	CARDINAL
gujaf-285	168	2	ghani	NORP
gujaf-285	168	3	che azmi	PERSON
gujaf-285	168	4	2022	CARDINAL
gujaf-285	168	5	malaysia	GPE
gujaf-285	168	6	100	CARDINAL
gujaf-285	168	7	gusau journal of accounting	ORG
gujaf-285	168	8	5	CARDINAL
gujaf-285	168	9	1, april	DATE
gujaf-285	168	10	2024	CARDINAL
gujaf-285	168	11	242	CARDINAL
gujaf-285	169	1	100	CARDINAL
gujaf-285	169	2	malaysia	GPE
gujaf-285	169	3	annual	DATE
gujaf-285	169	4	2015 to 2019	DATE
gujaf-285	173	1	2022	CARDINAL
gujaf-285	173	2	nigerian	NORP
gujaf-285	174	1	twenty-eight	CARDINAL
gujaf-285	174	2	2012	DATE
gujaf-285	174	3	2021	CARDINAL
gujaf-285	174	4	the nigerian exchange	ORG
gujaf-285	174	5	ngx) plc	ORG
gujaf-285	174	6	december 31	DATE
gujaf-285	174	7	2021	DATE
gujaf-285	175	1	pls	NORP
gujaf-285	176	1	nigerian	NORP
gujaf-285	178	1	2021	CARDINAL
gujaf-285	178	2	annual	DATE
gujaf-285	178	3	the borsa	ORG
gujaf-285	179	1	two	CARDINAL
gujaf-285	179	2	187	CARDINAL
gujaf-285	179	3	54	CARDINAL
gujaf-285	179	4	100	CARDINAL
gujaf-285	180	1	2010	DATE
gujaf-285	180	2	2018	DATE
gujaf-285	184	1	vietnamese	NORP
gujaf-285	184	2	nguyen et al	PERSON
gujaf-285	184	3	2021	CARDINAL
gujaf-285	185	1	548	CARDINAL
gujaf-285	185	2	the hochiminh stock exchange	ORG
gujaf-285	185	3	the hanoi stock exchange	ORG
gujaf-285	185	4	between 2013 and 2018	DATE
gujaf-285	187	1	5	CARDINAL
gujaf-285	187	2	1, april	DATE
gujaf-285	187	3	2024 243	DATE
gujaf-285	187	4	three	CARDINAL
gujaf-285	189	1	2019	DATE
gujaf-285	189	2	annual	DATE
gujaf-285	190	1	543	CARDINAL
gujaf-285	190	2	2007	DATE
gujaf-285	190	3	2016	DATE
gujaf-285	196	1	annual	DATE
gujaf-285	198	1	suadiye	PERSON
gujaf-285	198	2	2019	DATE
gujaf-285	198	3	the borsa istanbul	ORG
gujaf-285	199	1	286	CARDINAL
gujaf-285	199	2	the year 2016	DATE
gujaf-285	200	1	73% and 57%	PERCENT
gujaf-285	203	1	mary parker follett's	PERSON
gujaf-285	203	2	the 1980s	DATE
gujaf-285	203	3	freeman	PERSON
gujaf-285	203	4	1984	DATE
gujaf-285	203	5	2000	DATE
gujaf-285	204	1	these gusau journal of accounting	ORG
gujaf-285	204	2	5	CARDINAL
gujaf-285	204	3	1, april	DATE
gujaf-285	204	4	2024 244	CARDINAL
gujaf-285	204	5	clarke	ORG
gujaf-285	204	6	2004	DATE
gujaf-285	206	1	freeman	ORG
gujaf-285	206	2	& parmar	ORG
gujaf-285	206	3	2004	DATE
gujaf-285	206	4	donaldson & preston, 1995	ORG
gujaf-285	206	5	freeman	ORG
gujaf-285	206	6	1984	DATE
gujaf-285	207	1	sundaram	ORG
gujaf-285	207	2	2004	DATE
gujaf-285	212	1	3.0	CARDINAL
gujaf-285	213	1	one hundred and fourteen	CARDINAL
gujaf-285	213	2	114	CARDINAL
gujaf-285	213	3	31st	ORDINAL
gujaf-285	214	1	two	CARDINAL
gujaf-285	215	1	firstly	ORDINAL
gujaf-285	215	2	2011	DATE
gujaf-285	215	3	2020	DATE
gujaf-285	216	1	secondly	ORDINAL
gujaf-285	217	1	2014	DATE
gujaf-285	217	2	2015	CARDINAL
gujaf-285	218	1	60	CARDINAL
gujaf-285	218	2	nigeria	GPE
gujaf-285	221	1	year-end	DATE
gujaf-285	221	2	2012	DATE
gujaf-285	224	1	gusau journal of accounting	ORG
gujaf-285	224	2	5	CARDINAL
gujaf-285	224	3	1, april	DATE
gujaf-285	224	4	2024 245	CARDINAL
gujaf-285	224	5	1	CARDINAL
gujaf-285	224	6	year-end	DATE
gujaf-285	225	1	modugu	PERSON
gujaf-285	225	2	emmanuel, & ohiorenuan	ORG
gujaf-285	225	3	2012	DATE
gujaf-285	228	1	jensen	PERSON
gujaf-285	228	2	1993	DATE
gujaf-285	228	3	aliani et al.	PERSON
gujaf-285	228	4	2012	DATE
gujaf-285	229	1	2016	CARDINAL
gujaf-285	230	1	oyeleke et al	PERSON
gujaf-285	231	1	2016	DATE
gujaf-285	231	2	2016	CARDINAL
gujaf-285	232	1	aliani	PERSON
gujaf-285	232	2	2013	DATE
gujaf-285	232	3	ana et al.	PERSON
gujaf-285	232	4	2015	CARDINAL
gujaf-285	233	1	2012	DATE
gujaf-285	234	1	2023	CARDINAL
gujaf-285	235	1	poisson	ORG
gujaf-285	238	1	mohammed	PERSON
gujaf-285	238	2	2017	DATE
gujaf-285	239	1	2017	CARDINAL
gujaf-285	240	1	gusau journal of accounting	ORG
gujaf-285	240	2	5	CARDINAL
gujaf-285	240	3	1, april	DATE
gujaf-285	240	4	2024 246	DATE
gujaf-285	241	1	coxe	PERSON
gujaf-285	241	2	west, & aiken	ORG
gujaf-285	241	3	2013	DATE
gujaf-285	241	4	firstly	ORDINAL
gujaf-285	244	1	poisson	ORG
gujaf-285	246	1	arl	ORG
gujaf-285	247	1	year-end	DATE
gujaf-285	248	1	arl	ORG
gujaf-285	248	2	𝐴rl= 𝐴rl 𝑋	PERSON
gujaf-285	248	3	2	CARDINAL
gujaf-285	248	4	2009	DATE
gujaf-285	250	1	𝐴rl=	PERSON
gujaf-285	250	2	3	CARDINAL
gujaf-285	250	3	𝐴rl=	PERSON
gujaf-285	250	4	𝐴rl𝑖	GPE
gujaf-285	251	1	5	CARDINAL
gujaf-285	251	2	gusau journal of accounting	ORG
gujaf-285	251	3	5	CARDINAL
gujaf-285	251	4	1, april	DATE
gujaf-285	251	5	2024 247	DATE
gujaf-285	251	6	𝐴rl𝑖	GPE
gujaf-285	252	1	+𝛽1bs1𝑖𝑡+ 𝛽2bg2𝑖𝑡+	PERCENT
gujaf-285	252	2	1	CARDINAL
gujaf-285	252	3	4	CARDINAL
gujaf-285	252	4	annual	DATE
gujaf-285	252	5	nigeria	GPE
gujaf-285	253	1	2	CARDINAL
gujaf-285	255	1	2	CARDINAL
gujaf-285	256	1	dev min max arl	PERSON
gujaf-285	256	2	600	CARDINAL
gujaf-285	256	3	39.039	MONEY
gujaf-285	256	4	600	CARDINAL
gujaf-285	256	5	2.561	CARDINAL
gujaf-285	256	6	600	CARDINAL
gujaf-285	256	7	1.135	CARDINAL
gujaf-285	257	1	600	CARDINAL
gujaf-285	257	2	0.058	CARDINAL
gujaf-285	257	3	0.793	CARDINAL
gujaf-285	257	4	600	CARDINAL
gujaf-285	257	5	15.0	CARDINAL
gujaf-285	258	1	2	CARDINAL
gujaf-285	259	1	arl	ORG
gujaf-285	259	2	96days	CARDINAL
gujaf-285	259	3	3months and 6days	DATE
gujaf-285	259	4	3months	CARDINAL
gujaf-285	259	5	annual	DATE
gujaf-285	261	1	39.11	CARDINAL
gujaf-285	261	2	gusau journal of accounting	ORG
gujaf-285	261	3	5	CARDINAL
gujaf-285	261	4	1, april	DATE
gujaf-285	261	5	2024 248	DATE
gujaf-285	261	6	48	DATE
gujaf-285	261	7	311	CARDINAL
gujaf-285	262	1	30days	CARDINAL
gujaf-285	262	2	2014	DATE
gujaf-285	262	3	john holt plc	ORG
gujaf-285	262	4	311days	CARDINAL
gujaf-285	262	5	2013	DATE
gujaf-285	263	1	4	CARDINAL
gujaf-285	263	2	21	CARDINAL
gujaf-285	265	1	2.56	CARDINAL
gujaf-285	265	2	21	CARDINAL
gujaf-285	266	1	9.10	CARDINAL
gujaf-285	267	1	1.30	CARDINAL
gujaf-285	267	2	1.13	CARDINAL
gujaf-285	268	1	8	CARDINAL
gujaf-285	268	2	0	CARDINAL
gujaf-285	269	1	0.05	CARDINAL
gujaf-285	269	2	5%	PERCENT
gujaf-285	270	1	0.82	CARDINAL
gujaf-285	271	1	about 13%	PERCENT
gujaf-285	271	2	0	CARDINAL
gujaf-285	271	3	0.86	CARDINAL
gujaf-285	272	1	0.17	CARDINAL
gujaf-285	273	1	7.05	CARDINAL
gujaf-285	273	2	11.78	CARDINAL
gujaf-285	275	1	0.75	CARDINAL
gujaf-285	276	1	10.13	CARDINAL
gujaf-285	277	1	gusau journal of accounting	ORG
gujaf-285	277	2	5	CARDINAL
gujaf-285	277	3	1, april	DATE
gujaf-285	277	4	2024 249	DATE
gujaf-285	277	5	3	CARDINAL
gujaf-285	278	1	max arl	PERSON
gujaf-285	278	2	600	CARDINAL
gujaf-285	278	3	39.039 3,385.02	PERCENT
gujaf-285	278	4	311	CARDINAL
gujaf-285	278	5	15.0	CARDINAL
gujaf-285	279	1	3	CARDINAL
gujaf-285	281	1	zero	CARDINAL
gujaf-285	282	1	one	CARDINAL
gujaf-285	282	2	stephen	GPE
gujaf-285	282	3	west & aiken	ORG
gujaf-285	282	4	2009	DATE
gujaf-285	283	1	zeros	CARDINAL
gujaf-285	284	1	4	CARDINAL
gujaf-285	284	2	nigeria	GPE
gujaf-285	285	1	gusau journal of accounting	ORG
gujaf-285	285	2	5	CARDINAL
gujaf-285	285	3	1, april	DATE
gujaf-285	285	4	2024 250	DATE
gujaf-285	285	5	4	CARDINAL
gujaf-285	285	6	bsa	ORG
gujaf-285	285	7	tfr arl coef	PERSON
gujaf-285	286	1	0.018 bg -0.038 -3.09	QUANTITY
gujaf-285	286	2	0.002	CARDINAL
gujaf-285	286	3	0.010	CARDINAL
gujaf-285	286	4	5.298 27.89 0.000	MONEY
gujaf-285	286	5	600 lr	QUANTITY
gujaf-285	286	6	30.99	CARDINAL
gujaf-285	286	7	0.0102	CARDINAL
gujaf-285	286	8	14.0	CARDINAL
gujaf-285	286	9	annual	DATE
gujaf-285	286	10	10%	PERCENT
gujaf-285	286	11	5% and 1%	PERCENT
gujaf-285	286	12	4	CARDINAL
gujaf-285	286	13	nigeria	GPE
gujaf-285	287	1	five to fifteen	CARDINAL
gujaf-285	287	2	sec	ORG
gujaf-285	287	3	2011	DATE
gujaf-285	287	4	nigeria	GPE
gujaf-285	288	1	z	ORG
gujaf-285	288	2	10%	PERCENT
gujaf-285	290	1	mohamed	PERSON
gujaf-285	290	2	hussain	PERSON
gujaf-285	290	3	marie	PERSON
gujaf-285	290	4	2016	DATE
gujaf-285	290	5	christian	NORP
gujaf-285	290	6	2014	DATE
gujaf-285	291	1	2016	DATE
gujaf-285	291	2	al daoud	PERSON
gujaf-285	291	3	ismail	PERSON
gujaf-285	291	4	lode	GPE
gujaf-285	291	5	2015	DATE
gujaf-285	293	1	1%	PERCENT
gujaf-285	295	1	gusau journal of accounting	ORG
gujaf-285	295	2	5	CARDINAL
gujaf-285	295	3	1, april	DATE
gujaf-285	295	4	2024 251	CARDINAL
gujaf-285	295	5	topcu	PERSON
gujaf-285	295	6	2021	CARDINAL
gujaf-285	296	1	singh	GPE
gujaf-285	296	2	2011	DATE
gujaf-285	296	3	4	CARDINAL
gujaf-285	296	4	600	CARDINAL
gujaf-285	296	5	three degrees	QUANTITY
gujaf-285	296	6	2	CARDINAL
gujaf-285	296	7	0.0000	CARDINAL
gujaf-285	297	1	less than 1%	PERCENT
gujaf-285	298	1	0.01	CARDINAL
gujaf-285	300	1	3	CARDINAL
gujaf-285	300	2	1%	PERCENT
gujaf-285	301	1	1%	PERCENT
gujaf-285	301	2	nigeria	GPE
gujaf-285	302	1	annual	DATE
gujaf-285	303	1	10%	PERCENT
gujaf-285	304	1	1%	PERCENT
gujaf-285	304	2	nigeria	GPE
gujaf-285	305	1	two	CARDINAL
gujaf-285	305	2	nigeria	GPE
gujaf-285	306	1	0.0000	CARDINAL
gujaf-285	306	2	3	CARDINAL
gujaf-285	307	1	30.99	CARDINAL
gujaf-285	307	2	nigeria	GPE
gujaf-285	308	1	0.001	CARDINAL
gujaf-285	309	1	nigeria	GPE
gujaf-285	310	1	gusau journal of accounting	ORG
gujaf-285	310	2	5	CARDINAL
gujaf-285	310	3	1, april	DATE
gujaf-285	310	4	2024 252 5	DATE
gujaf-285	310	5	nigeria	GPE
gujaf-285	311	1	nigeria	GPE
gujaf-285	312	1	nigeria	GPE
gujaf-285	316	1	abdul-wahab	PERSON
gujaf-285	316	2	n. s.	PERSON
gujaf-285	316	3	k.	PERSON
gujaf-285	316	4	2012	DATE
gujaf-285	318	1	british accounting review	ORG
gujaf-285	318	2	44	DATE
gujaf-285	318	3	111–124	DATE
gujaf-285	318	4	adams, r., & ferreira	ORG
gujaf-285	318	5	2009	DATE
gujaf-285	320	1	journal of financial economics	ORG
gujaf-285	320	2	291	CARDINAL
gujaf-285	320	3	309	CARDINAL
gujaf-285	321	1	afify, h. a. e.	ORG
gujaf-285	321	2	2009	DATE
gujaf-285	323	1	egypt	GPE
gujaf-285	324	1	journal of applied accounting research	ORG
gujaf-285	325	1	ahmad	PERSON
gujaf-285	325	2	r. a. r. & kamarudin	PERSON
gujaf-285	325	3	k.a.	GPE
gujaf-285	325	4	2003	DATE
gujaf-285	326	1	malaysian	NORP
gujaf-285	327	1	mara university of technology	ORG
gujaf-285	327	2	shah alam	PERSON
gujaf-285	328	1	aksoy	PERSON
gujaf-285	328	2	yilmaz	GPE
gujaf-285	328	3	m.k.	GPE
gujaf-285	328	4	2021	CARDINAL
gujaf-285	328	5	xbrl mandate on timeliness of financial	ORG
gujaf-285	328	6	turkey	GPE
gujaf-285	329	1	22(4	CARDINAL
gujaf-285	329	2	706	CARDINAL
gujaf-285	330	1	al-ajmi	ORG
gujaf-285	330	2	j. (2008	PERSON
gujaf-285	332	1	24(1	CARDINAL
gujaf-285	332	2	217–226	CARDINAL
gujaf-285	332	3	al-daoud	PERSON
gujaf-285	332	4	k.a.	GPE
gujaf-285	332	5	ismail	PERSON
gujaf-285	332	6	k.n.i.k.	GPE
gujaf-285	332	7	n.a.	GPE
gujaf-285	332	8	2015	CARDINAL
gujaf-285	333	1	jordanian https://doi.org/10.1108/jaar-07-2020-0127 gusau journal of accounting	ORG
gujaf-285	333	2	5	CARDINAL
gujaf-285	333	3	1, april	DATE
gujaf-285	333	4	2024 253	CARDINAL
gujaf-285	334	1	mediterranean journal of social sciences	ORG
gujaf-285	334	2	6(1	CARDINAL
gujaf-285	334	3	430	CARDINAL
gujaf-285	334	4	m. m.	PERSON
gujaf-285	334	5	2016	DATE
gujaf-285	336	1	24(3	CARDINAL
gujaf-285	336	2	292–316	CARDINAL
gujaf-285	337	1	al-ghanem	PERSON
gujaf-285	337	2	w.& hegazy	ORG
gujaf-285	337	3	2011	DATE
gujaf-285	338	1	kuwait	GPE
gujaf-285	339	1	eurasian	NORP
gujaf-285	339	2	1(1	CARDINAL
gujaf-285	339	3	73	CARDINAL
gujaf-285	340	1	aliani	ORG
gujaf-285	340	2	k., & zarai	ORG
gujaf-285	340	3	m.a.	GPE
gujaf-285	340	4	2012	DATE
gujaf-285	341	1	tunisia	GPE
gujaf-285	342	1	international journal of accounting	ORG
gujaf-285	342	2	2(2	CARDINAL
gujaf-285	342	3	142	CARDINAL
gujaf-285	343	1	ana	PERSON
gujaf-285	343	2	r.	NORP
gujaf-285	343	3	antonio	GPE
gujaf-285	343	4	c., & elisico	ORG
gujaf-285	343	5	b.	PERSON
gujaf-285	343	6	2015	DATE
gujaf-285	344	1	university of porto appah	ORG
gujaf-285	344	2	e. v.d & emeh	ORG
gujaf-285	344	3	2013	DATE
gujaf-285	345	1	nigeria	GPE
gujaf-285	346	1	european journal of business and management	ORG
gujaf-285	346	2	5(32	CARDINAL
gujaf-285	346	3	34–45	CARDINAL
gujaf-285	347	1	ashraf	PERSON
gujaf-285	347	2	m.	PERSON
gujaf-285	347	3	n., & russomanno	ORG
gujaf-285	347	4	2020	DATE
gujaf-285	349	1	95(5	CARDINAL
gujaf-285	349	2	23-56	CARDINAL
gujaf-285	350	1	ashton	PERSON
gujaf-285	350	2	r.h. willingham	PERSON
gujaf-285	350	3	j.j. & elliott	ORG
gujaf-285	350	4	r.k.	GPE
gujaf-285	350	5	1987	DATE
gujaf-285	352	1	journal of accounting research	ORG
gujaf-285	352	2	25(2	CARDINAL
gujaf-285	352	3	275	CARDINAL
gujaf-285	353	1	b.	PERSON
gujaf-285	353	2	moradzadehfard, m. & zeynali	ORG
gujaf-285	353	3	2012	DATE
gujaf-285	354	1	iran	GPE
gujaf-285	355	1	2(12	CARDINAL
gujaf-285	355	2	12278–12282	CARDINAL
gujaf-285	356	1	basuony	ORG
gujaf-285	356	2	mohamed	PERSON
gujaf-285	356	3	e.k.a	PRODUCT
gujaf-285	356	4	hussain	GPE
gujaf-285	356	5	m.m & marie	ORG
gujaf-285	356	6	o.k.	GPE
gujaf-285	356	7	2016	CARDINAL
gujaf-285	357	1	boardcharacteristics	ORG
gujaf-285	357	2	the middle east	LOC
gujaf-285	359	1	j. corporate governance	ORG
gujaf-285	359	2	7(2	CARDINAL
gujaf-285	360	1	2004	DATE
gujaf-285	362	1	20	CARDINAL
gujaf-285	362	2	3	CARDINAL
gujaf-285	362	3	lfn	ORG
gujaf-285	362	4	j. v.	PERSON
gujaf-285	362	5	d. r.	NORP
gujaf-285	362	6	neal	PERSON
gujaf-285	362	7	t. l., & riley jr, r. a. (	ORG
gujaf-285	362	8	2002	DATE
gujaf-285	364	1	19(3	DATE
gujaf-285	364	2	365-384	CARDINAL
gujaf-285	365	1	clarke	ORG
gujaf-285	365	2	t.	GPE
gujaf-285	365	3	2004	DATE
gujaf-285	367	1	oxon	ORG
gujaf-285	367	2	12(4	CARDINAL
gujaf-285	367	3	244-266	CARDINAL
gujaf-285	367	4	2018	DATE
gujaf-285	368	1	coxe	PERSON
gujaf-285	368	2	s.	GPE
gujaf-285	368	3	west,	GPE
gujaf-285	368	4	s.g. & aiken	ORG
gujaf-285	368	5	2009	DATE
gujaf-285	370	1	91(2	CARDINAL
gujaf-285	370	2	121	CARDINAL
gujaf-285	371	1	gusau journal of accounting	ORG
gujaf-285	371	2	5	CARDINAL
gujaf-285	371	3	1, april	DATE
gujaf-285	371	4	2024	CARDINAL
gujaf-285	371	5	254	CARDINAL
gujaf-285	371	6	u. & okougbo	ORG
gujaf-285	371	7	2015	CARDINAL
gujaf-285	372	1	nigeria	GPE
gujaf-285	374	1	eguavoen	ORG
gujaf-285	374	2	i.	PERSON
gujaf-285	374	3	ugbogbo	GPE
gujaf-285	374	4	s. n.,	PERSON
gujaf-285	374	5	i.	PERSON
gujaf-285	374	6	2022	CARDINAL
gujaf-285	375	1	nigeria	GPE
gujaf-285	376	1	gusau journal of accounting	ORG
gujaf-285	376	2	3(2	CARDINAL
gujaf-285	376	3	17	CARDINAL
gujaf-285	377	1	ezat, a., & el-masry,	ORG
gujaf-285	377	2	2008	DATE
gujaf-285	378	1	egyptian	NORP
gujaf-285	379	1	managerialfinance	ORG
gujaf-285	379	2	34	DATE
gujaf-285	379	3	848	CARDINAL
gujaf-285	379	4	1667	CARDINAL
gujaf-285	380	1	fagbemi	ORG
gujaf-285	380	2	t.o. & uadiale	ORG
gujaf-285	381	1	o.m.	GPE
gujaf-285	382	1	2011	DATE
gujaf-285	383	1	nigeria	GPE
gujaf-285	384	1	the new orleans international academic conference new orleans	ORG
gujaf-285	384	2	louisiana usa garko	ORG
gujaf-285	384	3	j.s.	GPE
gujaf-285	384	4	2015	CARDINAL
gujaf-285	385	1	nigeria	GPE
gujaf-285	386	1	phd thesis	PERSON
gujaf-285	386	2	bayero university	ORG
gujaf-285	386	3	kano nigeria	ORG
gujaf-285	387	1	ghani	PERSON
gujaf-285	387	2	e. k.	PERSON
gujaf-285	387	3	a. f.	PERSON
gujaf-285	387	4	2022	CARDINAL
gujaf-285	388	1	malaysia	GPE
gujaf-285	389	1	the journal of asian finance	ORG
gujaf-285	389	2	9(5	CARDINAL
gujaf-285	389	3	443	CARDINAL
gujaf-285	389	4	j. e. & gomaa	ORG
gujaf-285	389	5	m.	PERSON
gujaf-285	389	6	2009	DATE
gujaf-285	391	1	23	CARDINAL
gujaf-285	391	2	1	CARDINAL
gujaf-285	391	3	1	CARDINAL
gujaf-285	391	4	i.m.	GPE
gujaf-285	391	5	izedonmi, f. & ibadin	ORG
gujaf-285	391	6	p.o.	GPE
gujaf-285	391	7	2012	DATE
gujaf-285	392	1	nigeria	GPE
gujaf-285	393	1	research journal of finance	ORG
gujaf-285	393	2	3(9	CARDINAL
gujaf-285	393	3	137–144	CARDINAL
gujaf-285	394	1	ilaboya	ORG
gujaf-285	394	2	o.j. & christian	ORG
gujaf-285	394	3	i.	PERSON
gujaf-285	394	4	20014	DATE
gujaf-285	395	1	nigeria	GPE
gujaf-285	396	1	international journal of humanities	ORG
gujaf-285	396	2	172-180	CARDINAL
gujaf-285	397	1	jensen	PERSON
gujaf-285	397	2	m.c. & meckling	ORG
gujaf-285	397	3	w.h.	GPE
gujaf-285	397	4	1976	DATE
gujaf-285	399	1	journal of financial economics	ORG
gujaf-285	399	2	3(4	CARDINAL
gujaf-285	399	3	305360	DATE
gujaf-285	400	1	khasharmeh	ORG
gujaf-285	400	2	h.a. &	ORG
gujaf-285	400	3	aljifri	PERSON
gujaf-285	400	4	2010	DATE
gujaf-285	401	1	annual	DATE
gujaf-285	401	2	bahrain	GPE
gujaf-285	401	3	the united arab emirates:	ORG
gujaf-285	402	1	the international journal of businessand finance	ORG
gujaf-285	402	2	4(1	CARDINAL
gujaf-285	402	3	51–71	DATE
gujaf-285	403	1	kiel	PERSON
gujaf-285	403	2	g. c., & nicholson	PERSON
gujaf-285	403	3	g. j.	PERSON
gujaf-285	403	4	2003	DATE
gujaf-285	404	1	australian	NORP
gujaf-285	404	2	5	CARDINAL
gujaf-285	404	3	1, april	DATE
gujaf-285	404	4	2024	CARDINAL
gujaf-285	404	5	255	CARDINAL
gujaf-285	405	1	11(3	CARDINAL
gujaf-285	405	2	189	CARDINAL
gujaf-285	406	1	d.m.	GPE
gujaf-285	406	2	tauringana	PERSON
gujaf-285	406	3	owino	PRODUCT
gujaf-285	407	1	2019	CARDINAL
gujaf-285	408	1	kenyan	NORP
gujaf-285	408	2	9(4	CARDINAL
gujaf-285	408	3	473501	DATE
gujaf-285	409	1	mcgee	GPE
gujaf-285	409	2	r.w.	GPE
gujaf-285	409	3	2007	DATE
gujaf-285	410	1	russian	NORP
gujaf-285	410	2	andreas school of business	ORG
gujaf-285	410	3	barry university	ORG
gujaf-285	410	4	miami	GPE
gujaf-285	410	5	fl	ORG
gujaf-285	410	6	modugu	PERSON
gujaf-285	410	7	k.	PERSON
gujaf-285	410	8	e., & ohiorenuan	ORG
gujaf-285	410	9	j.i.	GPE
gujaf-285	410	10	2012	DATE
gujaf-285	411	1	nigerian	NORP
gujaf-285	412	1	3(6	CARDINAL
gujaf-285	412	2	47-54	DATE
gujaf-285	413	1	k.	PERSON
gujaf-285	413	2	eragbe, e. & ikhatua	ORG
gujaf-285	413	3	2012	DATE
gujaf-285	414	1	nigeria	GPE
gujaf-285	415	1	the international journal of business and finance research	ORG
gujaf-285	415	2	8(2):21	CARDINAL
gujaf-285	415	3	28	CARDINAL
gujaf-285	415	4	mohamed y	PERSON
gujaf-285	415	5	2017	CARDINAL
gujaf-285	417	1	management & accounting	ORG
gujaf-285	417	2	16(1	CARDINAL
gujaf-285	417	3	213	CARDINAL
gujaf-285	418	1	2017	CARDINAL
gujaf-285	419	1	nigerian	NORP
gujaf-285	419	2	fourth	ORDINAL
gujaf-285	419	3	16/07/2018	DATE
gujaf-285	419	4	a. t. m.	PERSON
gujaf-285	419	5	d. s.	GPE
gujaf-285	419	6	c. h.	PERSON
gujaf-285	419	7	2021	CARDINAL
gujaf-285	420	1	vietnam	GPE
gujaf-285	421	1	the journal of asian finance	ORG
gujaf-285	421	2	8(11	DATE
gujaf-285	421	3	235	CARDINAL
gujaf-285	422	1	nigerian stock exchange	ORG
gujaf-285	422	2	2019	CARDINAL
gujaf-285	423	1	the nigerian stock exchange	ORG
gujaf-285	423	2	2019	DATE
gujaf-285	423	3	the nigerian stock exchange	ORG
gujaf-285	424	1	owusu-ansah	ORG
gujaf-285	424	2	s.	PERSON
gujaf-285	424	3	2000	DATE
gujaf-285	425	1	the zimbabwe stock exchange	ORG
gujaf-285	426	1	30	CARDINAL
gujaf-285	426	2	241−254	CARDINAL
gujaf-285	427	1	erin	PERSON
gujaf-285	427	2	f.	PERSON
gujaf-285	427	3	2016	DATE
gujaf-285	428	1	nigeria	GPE
gujaf-285	429	1	3rd	ORDINAL
gujaf-285	429	2	african	NORP
gujaf-285	430	1	pearce	PERSON
gujaf-285	430	2	j. a.	PERSON
gujaf-285	430	3	s.a.	GPE
gujaf-285	430	4	1991	DATE
gujaf-285	432	1	strategic management journal	ORG
gujaf-285	432	2	12	CARDINAL
gujaf-285	432	3	135	CARDINAL
gujaf-285	432	4	m., & anisc	ORG
gujaf-285	432	5	1997	DATE
gujaf-285	434	1	18	CARDINAL
gujaf-285	434	2	6	CARDINAL
gujaf-285	434	3	605-628	CARDINAL
gujaf-285	435	1	http://www.google.com/ gusau journal of accounting	ORG
gujaf-285	435	2	5	CARDINAL
gujaf-285	435	3	1, april	DATE
gujaf-285	435	4	2024 256	CARDINAL
gujaf-285	435	5	m. o.	PERSON
gujaf-285	435	6	j., yahaya	GPE
gujaf-285	435	7	o. a.	PERSON
gujaf-285	435	8	c. a.	PERSON
gujaf-285	435	9	2017	CARDINAL
gujaf-285	436	1	nigeria	GPE
gujaf-285	437	1	european journal of accounting	ORG
gujaf-285	437	2	61	CARDINAL
gujaf-285	438	1	samaila	ORG
gujaf-285	438	2	a. i.	PERSON
gujaf-285	438	3	2014	DATE
gujaf-285	440	1	nigeria	LOC
gujaf-285	441	1	phd thesis	ORG
gujaf-285	441	2	bayero university	ORG
gujaf-285	442	1	sec	ORG
gujaf-285	443	1	2018	DATE
gujaf-285	444	1	m. a.	PERSON
gujaf-285	444	2	2000	DATE
gujaf-285	445	1	decades	DATE
gujaf-285	445	2	mary parker follett	PERSON
gujaf-285	446	1	6(5	CARDINAL
gujaf-285	446	2	224	CARDINAL
gujaf-285	447	1	singh	GPE
gujaf-285	447	2	h. & sultana	ORG
gujaf-285	447	3	2011	DATE
gujaf-285	448	1	australian	NORP
gujaf-285	449	1	7(3	CARDINAL
gujaf-285	449	2	38	CARDINAL
gujaf-285	450	1	b., gul	PERSON
gujaf-285	450	2	f. a.	PERSON
gujaf-285	450	3	j. (	PERSON
gujaf-285	450	4	2011	DATE
gujaf-285	452	1	28(5	CARDINAL
gujaf-285	452	2	1610	CARDINAL
gujaf-285	452	3	1644	CARDINAL
gujaf-285	453	1	stewart	PERSON
gujaf-285	453	2	j., & munro	ORG
gujaf-285	453	3	l.	PERSON
gujaf-285	453	4	2007	DATE
gujaf-285	454	1	australian	NORP
gujaf-285	455	1	international journal of auditing	ORG
gujaf-285	455	2	11(1	CARDINAL
gujaf-285	455	3	51	CARDINAL
gujaf-285	456	1	i.m.	PERSON
gujaf-285	456	2	2016	CARDINAL
gujaf-285	458	1	unpublishedn m.sc economics & business economics dissertation	ORG
gujaf-285	458	2	erasmus universiteit rotterdam.	PERSON
gujaf-285	459	1	suadiye	PERSON
gujaf-285	459	2	g.	PERSON
gujaf-285	459	3	2019	DATE
gujaf-285	460	1	turkey	GPE
gujaf-285	461	1	hacettepe university journal of economics	ORG
gujaf-285	461	2	365	CARDINAL
gujaf-285	462	1	sundaram	ORG
gujaf-285	462	2	a. k.	PERSON
gujaf-285	462	3	a. c.	PERSON
gujaf-285	462	4	2004	DATE
gujaf-285	464	1	370	CARDINAL
gujaf-285	465	1	i., & julius jogi	ORG
gujaf-285	465	2	2013	DATE
gujaf-285	467	1	2	CARDINAL
gujaf-285	467	2	286	CARDINAL
gujaf-285	468	1	u.i.	GPE
gujaf-285	468	2	& nwaiwu	ORG
gujaf-285	468	3	j.n.	GPE
gujaf-285	468	4	2016	CARDINAL
gujaf-285	469	1	nigeria	GPE
gujaf-285	470	1	international journal of advanced academic research	ORG
gujaf-285	470	2	2(9	CARDINAL
gujaf-285	470	3	45	CARDINAL
gujaf-285	471	1	wiwik	ORG
gujaf-285	471	2	2006	DATE
gujaf-285	472	1	the jakarta stock exchange	ORG
gujaf-285	473	1	09	CARDINAL
gujaf-285	473	2	gusau journal of accounting	ORG
gujaf-285	473	3	5	CARDINAL
gujaf-285	473	4	1, april	DATE
gujaf-285	473	5	2024 257 yap	DATE
gujaf-285	473	6	saleh	PERSON
gujaf-285	473	7	z., & abessi	ORG
gujaf-285	473	8	m. (	PERSON
gujaf-285	473	9	2011	DATE
gujaf-285	474	1	malaysia	GPE
gujaf-285	475	1	australian	NORP
gujaf-285	475	2	1273	CARDINAL