id	sid	eid	entity	type
gujaf-286	1	1	gusau journal of accounting	ORG
gujaf-286	2	1	5	CARDINAL
gujaf-286	2	2	1, april	DATE
gujaf-286	2	3	2024	CARDINAL
gujaf-286	2	4	2756-665x	CARDINAL
gujaf-286	2	5	social sciences	ORG
gujaf-286	2	6	federal university gusau	ORG
gujaf-286	2	7	zamfara state	GPE
gujaf-286	2	8	gusau journal of accounting	ORG
gujaf-286	2	9	5	CARDINAL
gujaf-286	2	10	1, april	DATE
gujaf-286	2	11	2024	CARDINAL
gujaf-286	2	12	5	CARDINAL
gujaf-286	2	13	1 april	DATE
gujaf-286	2	14	2024	CARDINAL
gujaf-286	2	15	2756-665x	CARDINAL
gujaf-286	2	16	social sciences	ORG
gujaf-286	2	17	federal university gusau	ORG
gujaf-286	2	18	zamfara state	GPE
gujaf-286	3	1	ahmadu bello university press limited	ORG
gujaf-286	3	2	zaria	PERSON
gujaf-286	3	3	kaduna state	GPE
gujaf-286	3	4	nigeria	GPE
gujaf-286	4	1	08065949711	CARDINAL
gujaf-286	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-286	5	2	5	CARDINAL
gujaf-286	5	3	1, april	DATE
gujaf-286	5	4	2024	CARDINAL
gujaf-286	6	1	shehu usman hassan department	PERSON
gujaf-286	7	1	muhammad mustapha	PERSON
gujaf-286	7	2	ahmadu bello university	ORG
gujaf-286	7	3	zaria	PERSON
gujaf-286	7	4	kaduna state	GPE
gujaf-286	8	1	umar farouk	PERSON
gujaf-286	8	2	federal university gusau	ORG
gujaf-286	8	3	zamfara state	GPE
gujaf-286	9	1	modu kumshe department of accounting	ORG
gujaf-286	9	2	university of maiduguri	ORG
gujaf-286	9	3	borno	GPE
gujaf-286	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-286	10	2	paul university	ORG
gujaf-286	11	1	prof kabir tahir hamid	PERSON
gujaf-286	11	2	bayero university	ORG
gujaf-286	11	3	kano	ORG
gujaf-286	12	1	prof	PERSON
gujaf-286	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-286	13	2	university of jos	ORG
gujaf-286	14	1	clifford ofurum department of accounting	ORG
gujaf-286	14	2	university of portharcourt	ORG
gujaf-286	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-286	16	2	ahmadu bello university	ORG
gujaf-286	16	3	zaria	PERSON
gujaf-286	17	1	prof	PERSON
gujaf-286	18	1	yusuf	PERSON
gujaf-286	19	1	b. rahman	PERSON
gujaf-286	19	2	lagos state university	ORG
gujaf-286	20	1	gusau journal of accounting	ORG
gujaf-286	20	2	5	CARDINAL
gujaf-286	20	3	1, april	DATE
gujaf-286	20	4	2024	CARDINAL
gujaf-286	21	1	suleiman a. s. aruwa	PERSON
gujaf-286	21	2	nasarawa state university	ORG
gujaf-286	21	3	keffi	GPE
gujaf-286	23	1	muhammad junaidu	PERSON
gujaf-286	23	2	kurawa department of accounting	ORG
gujaf-286	23	3	university kano	ORG
gujaf-286	25	1	muhammad habibu sabari department	PERSON
gujaf-286	25	2	ahmadu bello university	ORG
gujaf-286	25	3	zaria	PERSON
gujaf-286	25	4	prof	PERSON
gujaf-286	26	1	okpanachi joshua department of accounting	ORG
gujaf-286	26	2	nigerian defence academy	ORG
gujaf-286	26	3	kaduna	GPE
gujaf-286	27	1	hassan ibrahim department	PERSON
gujaf-286	27	2	ibb university	ORG
gujaf-286	27	3	niger state	GPE
gujaf-286	28	1	prof	PERSON
gujaf-286	29	1	mary okwo department of accounting	ORG
gujaf-286	29	2	enugu state university of science and technology	ORG
gujaf-286	31	1	aminu isah department of accounting	ORG
gujaf-286	31	2	bayero university	ORG
gujaf-286	31	3	kano	ORG
gujaf-286	32	1	prof	PERSON
gujaf-286	33	1	ahmadu bello department of accounting	ORG
gujaf-286	33	2	ahmadu bello university	ORG
gujaf-286	33	3	zaria	PERSON
gujaf-286	34	1	prof	PERSON
gujaf-286	35	1	musa yelwa abubakar department	PERSON
gujaf-286	35	2	usmanu danfodiyo university	ORG
gujaf-286	35	3	sokoto state	ORG
gujaf-286	36	1	prof	ORG
gujaf-286	37	1	salisu abubakar department of accounting	ORG
gujaf-286	37	2	ahmadu bello university	ORG
gujaf-286	37	3	zaria	PERSON
gujaf-286	37	4	kaduna state	GPE
gujaf-286	38	1	prof	PERSON
gujaf-286	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-286	39	2	dutse	GPE
gujaf-286	39	3	jigawa state	GPE
gujaf-286	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-286	41	2	bayero university	ORG
gujaf-286	42	1	gusau journal of accounting	ORG
gujaf-286	42	2	5	CARDINAL
gujaf-286	42	3	1, april	DATE
gujaf-286	42	4	2024	CARDINAL
gujaf-286	42	5	fatima	PERSON
gujaf-286	42	6	university of maiduguri	ORG
gujaf-286	42	7	borno	GPE
gujaf-286	43	1	dr.	PERSON
gujaf-286	43	2	nasiru a. ka’oje	PERSON
gujaf-286	43	3	usmanu danfodiyo university	ORG
gujaf-286	43	4	sokoto	PERSON
gujaf-286	44	1	aminu abdullahi department of accounting	ORG
gujaf-286	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-286	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-286	45	2	nigerian defence academy	ORG
gujaf-286	45	3	kaduna state	GPE
gujaf-286	46	1	dr.	PERSON
gujaf-286	46	2	saidu adamu department of accounting	ORG
gujaf-286	47	1	dr.	PERSON
gujaf-286	47	2	nasiru yunusa department	PERSON
gujaf-286	47	3	ahmadu bello university	ORG
gujaf-286	47	4	zaria	PERSON
gujaf-286	48	1	aisha	PERSON
gujaf-286	48	2	muhammad department	PERSON
gujaf-286	48	3	ahmadu bello university	ORG
gujaf-286	48	4	zaria	PERSON
gujaf-286	49	1	lawal muhammad	PERSON
gujaf-286	49	2	ahmadu bello university	ORG
gujaf-286	49	3	zaria	PERSON
gujaf-286	50	1	farouk	PERSON
gujaf-286	50	2	american university of nigeria	ORG
gujaf-286	50	3	yola	ORG
gujaf-286	51	1	bashir umar farouk	PERSON
gujaf-286	51	2	federal university gusau	ORG
gujaf-286	51	3	zamfara state	GPE
gujaf-286	52	1	dr emmanuel omokhuale department	PERSON
gujaf-286	52	2	federal university gusau	ORG
gujaf-286	53	1	state gusau journal of accounting	ORG
gujaf-286	53	2	5	CARDINAL
gujaf-286	53	3	1, april	DATE
gujaf-286	53	4	2024	CARDINAL
gujaf-286	53	5	vi advisory board	ORG
gujaf-286	54	1	kabiru isah	PERSON
gujaf-286	54	2	bayero university kano	ORG
gujaf-286	55	1	bashir	PERSON
gujaf-286	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-286	55	3	sokoto state	ORG
gujaf-286	57	1	muhammad tanko	PERSON
gujaf-286	57	2	kaduna state university	ORG
gujaf-286	57	3	kaduna	GPE
gujaf-286	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-286	58	2	sokoto state	ORG
gujaf-286	60	1	aliyu sulaiman kantudu	PERSON
gujaf-286	60	2	university kano	ORG
gujaf-286	61	1	yazid kabir ibrahim	PERSON
gujaf-286	61	2	federal university gusau	ORG
gujaf-286	61	3	zamfara state	GPE
gujaf-286	62	1	gusau journal of accounting	ORG
gujaf-286	62	2	5	CARDINAL
gujaf-286	62	3	1, april	DATE
gujaf-286	62	4	2024	CARDINAL
gujaf-286	62	5	gusau journal of accounting	ORG
gujaf-286	63	1	two	CARDINAL
gujaf-286	63	2	april and october annually	DATE
gujaf-286	64	1	the department of accounting	ORG
gujaf-286	64	2	social sciences	ORG
gujaf-286	64	3	federal university gusau	ORG
gujaf-286	64	4	zamfara state	GPE
gujaf-286	64	5	nigeria	GPE
gujaf-286	64	6	islamic finance	ORG
gujaf-286	64	7	islamic	NORP
gujaf-286	65	1	english	LANGUAGE
gujaf-286	66	1	more than 15	CARDINAL
gujaf-286	66	2	a4	ORG
gujaf-286	66	3	1.5	CARDINAL
gujaf-286	66	4	12	CARDINAL
gujaf-286	67	1	25 percent	PERCENT
gujaf-286	68	1	5000	CARDINAL
gujaf-286	68	2	more than 250	CARDINAL
gujaf-286	68	3	four	CARDINAL
gujaf-286	69	1	apa 7th	PRODUCT
gujaf-286	70	1	5	CARDINAL
gujaf-286	70	2	1, april	DATE
gujaf-286	70	3	2024	CARDINAL
gujaf-286	74	1	fcmb	PERSON
gujaf-286	74	2	7278465011	DATE
gujaf-286	74	3	gusau journal of accounting	ORG
gujaf-286	74	4	federal university gusau	ORG
gujaf-286	74	5	zamfara state	GPE
gujaf-286	76	1	+2348069393824	DATE
gujaf-286	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-286	76	3	5	CARDINAL
gujaf-286	76	4	1, april	DATE
gujaf-286	76	5	2024	DATE
gujaf-286	76	6	nigeria sirajo	GPE
gujaf-286	76	7	saad	PERSON
gujaf-286	76	8	shehu usman hassan phd	PERSON
gujaf-286	76	9	saidu adamu phd board	PERSON
gujaf-286	76	10	nigerian	NORP
gujaf-286	77	1	aliyu abubakar	PERSON
gujaf-286	77	2	yunusa nasiru phd	PERSON
gujaf-286	77	3	umar abubakar	PERSON
gujaf-286	77	4	nigeria	GPE
gujaf-286	77	5	shehu usman	ORG
gujaf-286	77	6	danson andrew	PERSON
gujaf-286	77	7	abdullahi bala ado phd	PERSON
gujaf-286	77	8	nigeria	GPE
gujaf-286	77	9	nkiru philomena	ORG
gujaf-286	77	10	esther	PERSON
gujaf-286	77	11	daniel gbadebo	PERSON
gujaf-286	77	12	nigeria	GPE
gujaf-286	77	13	bashir abdulrauf mohammed	PERSON
gujaf-286	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-286	78	1	salisu	ORG
gujaf-286	78	2	ibrahim yusuf phd	PERSON
gujaf-286	78	3	suleiman salami phd	PERSON
gujaf-286	78	4	ridwan ayagi phd	PERSON
gujaf-286	78	5	aca	ORG
gujaf-286	78	6	rashida lawal	PERSON
gujaf-286	78	7	phd	PERSON
gujaf-286	78	8	nigeria	GPE
gujaf-286	78	9	catherine omoleye	PERSON
gujaf-286	78	10	ezekiel phd csr	PERSON
gujaf-286	78	11	nigeria	GPE
gujaf-286	78	12	pls	NORP
gujaf-286	78	13	tajudeen alaburo	PERSON
gujaf-286	78	14	rofiat bolanle	GPE
gujaf-286	78	15	abdussalam	GPE
gujaf-286	78	16	abdulrahman abubakar	PERSON
gujaf-286	78	17	tajudeen	PERSON
gujaf-286	78	18	akeem olamilekan babatunde	PERSON
gujaf-286	78	19	nigeria	GPE
gujaf-286	78	20	adamu kanoma	PERSON
gujaf-286	78	21	nurudeen usman miko	PERSON
gujaf-286	78	22	augustine ayuba	ORG
gujaf-286	78	23	idris mohammed	PERSON
gujaf-286	78	24	mark g	PERSON
gujaf-286	78	25	tagwai gusau journal of accounting	ORG
gujaf-286	78	26	5	CARDINAL
gujaf-286	78	27	1, april	DATE
gujaf-286	78	28	2024	CARDINAL
gujaf-286	78	29	nigeria odogu	GPE
gujaf-286	78	30	terry keme zuode	PERSON
gujaf-286	78	31	phd	PERSON
gujaf-286	78	32	koroye	PERSON
gujaf-286	78	33	amapamo stephen board	ORG
gujaf-286	78	34	nigeria	GPE
gujaf-286	78	35	rashida lawal phd	PERSON
gujaf-286	79	1	kabir hamid tahir	PERSON
gujaf-286	79	2	nigeria	GPE
gujaf-286	79	3	adamu lawal bello	ORG
gujaf-286	80	1	j. okpanachi	PERSON
gujaf-286	81	1	t. nyor	PERSON
gujaf-286	81	2	lateef olumude mustapha	PERSON
gujaf-286	81	3	ph.d	ORG
gujaf-286	81	4	nigerian	NORP
gujaf-286	82	1	tajudeen alaburo	ORG
gujaf-286	82	2	abdulsalam	PERSON
gujaf-286	82	3	daniel gbadebo	PERSON
gujaf-286	82	4	nigeria	GPE
gujaf-286	82	5	idris mohammed	PERSON
gujaf-286	82	6	bejamin k	PERSON
gujaf-286	82	7	gugong phd	PERSON
gujaf-286	82	8	rofiat adedokun	PERSON
gujaf-286	82	9	abdulrahman	PERSON
gujaf-286	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-286	82	11	5	CARDINAL
gujaf-286	82	12	1, april	DATE
gujaf-286	82	13	2024	CARDINAL
gujaf-286	82	14	258	CARDINAL
gujaf-286	82	15	nigeria	GPE
gujaf-286	82	16	adamu lawal bello national board for technical education	ORG
gujaf-286	82	17	kaduna	GPE
gujaf-286	82	18	nigeria	GPE
gujaf-286	85	1	j. okpanachi department of accounting	ORG
gujaf-286	85	2	nigerian defence academy	ORG
gujaf-286	85	3	kaduna	GPE
gujaf-286	85	4	nigeria	GPE
gujaf-286	87	1	t. nyor department of accounting	ORG
gujaf-286	87	2	nigerian defence academy	ORG
gujaf-286	87	3	kaduna	GPE
gujaf-286	87	4	nigeria	GPE
gujaf-286	88	1	lateef olumude mustapha	PERSON
gujaf-286	88	2	ph.d	ORG
gujaf-286	88	3	nigerian defence academy	ORG
gujaf-286	88	4	kaduna	GPE
gujaf-286	88	5	nigeria	GPE
gujaf-286	90	1	nigeria	GPE
gujaf-286	91	1	nigerian	NORP
gujaf-286	91	2	2012	DATE
gujaf-286	91	3	2021	CARDINAL
gujaf-286	92	1	ten	CARDINAL
gujaf-286	94	1	nigeria	GPE
gujaf-286	95	1	mailto:tnyor@nda.edu.ng	CARDINAL
gujaf-286	95	2	gusau journal of accounting	ORG
gujaf-286	95	3	5	CARDINAL
gujaf-286	95	4	1, april	DATE
gujaf-286	95	5	2024	CARDINAL
gujaf-286	95	6	259	CARDINAL
gujaf-286	95	7	nigeria	GPE
gujaf-286	96	1	nigeria	GPE
gujaf-286	98	1	secondly	ORDINAL
gujaf-286	98	2	nigeria	GPE
gujaf-286	99	1	keywords:	ORG
gujaf-286	99	2	1	CARDINAL
gujaf-286	99	3	nigerian	NORP
gujaf-286	101	1	2018	DATE
gujaf-286	101	2	pourabdolahian & kordlouie	ORG
gujaf-286	101	3	2019	DATE
gujaf-286	104	1	enron	ORG
gujaf-286	104	2	world.com	PRODUCT
gujaf-286	104	3	the early 2000s	DATE
gujaf-286	105	1	aifuwa & embele	ORG
gujaf-286	105	2	2019	DATE
gujaf-286	105	3	al.	PERSON
gujaf-286	105	4	2018	DATE
gujaf-286	105	5	akeju & babatunde	ORG
gujaf-286	105	6	2017	DATE
gujaf-286	106	1	2019	DATE
gujaf-286	107	1	2016	DATE
gujaf-286	108	1	gusau journal of accounting	ORG
gujaf-286	108	2	5	CARDINAL
gujaf-286	108	3	1, april	DATE
gujaf-286	108	4	2024 260	CARDINAL
gujaf-286	109	1	nigeria	GPE
gujaf-286	111	1	li	PERSON
gujaf-286	111	2	chen	PERSON
gujaf-286	111	3	2018	DATE
gujaf-286	113	1	2012	DATE
gujaf-286	114	1	nigeria	GPE
gujaf-286	118	1	nigeria	GPE
gujaf-286	120	1	nigeria	GPE
gujaf-286	121	1	2010	DATE
gujaf-286	121	2	2011	DATE
gujaf-286	121	3	gusau journal of accounting	ORG
gujaf-286	121	4	5	CARDINAL
gujaf-286	121	5	1, april	DATE
gujaf-286	121	6	2024 261	QUANTITY
gujaf-286	122	1	d’onza & lamboglia	ORG
gujaf-286	122	2	2014	DATE
gujaf-286	123	1	2004	DATE
gujaf-286	123	2	canadian	NORP
gujaf-286	124	1	nigeria	GPE
gujaf-286	125	1	2012	DATE
gujaf-286	126	1	mohammed et al	PERSON
gujaf-286	127	1	2019	DATE
gujaf-286	128	1	2020b	DATE
gujaf-286	129	1	nigeria	GPE
gujaf-286	130	1	2	CARDINAL
gujaf-286	131	1	2011	DATE
gujaf-286	132	1	2019	DATE
gujaf-286	132	2	2010	DATE
gujaf-286	133	1	anderson et al	PERSON
gujaf-286	134	1	2004	DATE
gujaf-286	137	1	5	CARDINAL
gujaf-286	137	2	1, april,	DATE
gujaf-286	137	3	2024 262	DATE
gujaf-286	141	1	diriya & korolo	ORG
gujaf-286	141	2	2023	CARDINAL
gujaf-286	145	1	2012	DATE
gujaf-286	146	1	ousama	PERSON
gujaf-286	146	2	fatima	PERSON
gujaf-286	146	3	2010	DATE
gujaf-286	147	1	biddle et al.	PERSON
gujaf-286	147	2	2009	DATE
gujaf-286	148	1	bekiri & doukakis	ORG
gujaf-286	148	2	2011	DATE
gujaf-286	149	1	verdi	PERSON
gujaf-286	149	2	2006	DATE
gujaf-286	153	1	2023	CARDINAL
gujaf-286	156	1	amirishetty	GPE
gujaf-286	156	2	2021	CARDINAL
gujaf-286	156	3	india	GPE
gujaf-286	157	1	2021	CARDINAL
gujaf-286	157	2	gusau journal of accounting	ORG
gujaf-286	157	3	5	CARDINAL
gujaf-286	157	4	1, april	DATE
gujaf-286	157	5	2024 263	DATE
gujaf-286	157	6	2020	DATE
gujaf-286	158	1	nigerian	NORP
gujaf-286	161	1	2.2	CARDINAL
gujaf-286	162	1	abdallah et al	PERSON
gujaf-286	163	1	2022	CARDINAL
gujaf-286	163	2	malaysia	GPE
gujaf-286	165	1	64	CARDINAL
gujaf-286	165	2	2017 to 2020	DATE
gujaf-286	165	3	173	CARDINAL
gujaf-286	168	1	first	ORDINAL
gujaf-286	168	2	malaysia	GPE
gujaf-286	170	1	2021	CARDINAL
gujaf-286	170	2	six	CARDINAL
gujaf-286	171	1	12	CARDINAL
gujaf-286	173	1	ogbonnaya	PERSON
gujaf-286	173	2	2020	DATE
gujaf-286	173	3	nigeria	GPE
gujaf-286	174	1	10	CARDINAL
gujaf-286	175	1	annual	DATE
gujaf-286	175	2	2006	DATE
gujaf-286	176	1	5	CARDINAL
gujaf-286	176	2	1, april	DATE
gujaf-286	176	3	2024	CARDINAL
gujaf-286	176	4	264	CARDINAL
gujaf-286	178	1	nigeria	GPE
gujaf-286	179	1	obaje et al	PERSON
gujaf-286	179	2	2021	CARDINAL
gujaf-286	180	1	2012 to 2019	DATE
gujaf-286	182	1	1%	PERCENT
gujaf-286	183	1	ogbaisi et al	PERSON
gujaf-286	184	1	2019	DATE
gujaf-286	184	2	nigeria	GPE
gujaf-286	185	1	forty	CARDINAL
gujaf-286	185	2	2010	DATE
gujaf-286	189	1	bako	PERSON
gujaf-286	189	2	2018	DATE
gujaf-286	189	3	nigerian	NORP
gujaf-286	190	1	four	CARDINAL
gujaf-286	190	2	five years	DATE
gujaf-286	190	3	2009-2013	DATE
gujaf-286	192	1	2018	DATE
gujaf-286	192	2	the egyptian stock exchange	ORG
gujaf-286	193	1	sixteen	CARDINAL
gujaf-286	193	2	2013	DATE
gujaf-286	193	3	2016	DATE
gujaf-286	196	1	financial gusau journal of accounting	ORG
gujaf-286	196	2	5	CARDINAL
gujaf-286	196	3	1, april	DATE
gujaf-286	196	4	2024 265	DATE
gujaf-286	198	1	mu'azu	GPE
gujaf-286	198	2	2016	DATE
gujaf-286	198	3	nigeria	GPE
gujaf-286	200	1	nigerian	NORP
gujaf-286	200	2	2005	DATE
gujaf-286	200	3	2015	CARDINAL
gujaf-286	204	1	donaldson	ORG
gujaf-286	204	2	davis	PERSON
gujaf-286	204	3	1989	DATE
gujaf-286	206	1	1990	DATE
gujaf-286	206	2	davis	ORG
gujaf-286	206	3	1991	DATE
gujaf-286	206	4	nicholson & kiel	ORG
gujaf-286	206	5	2007	DATE
gujaf-286	208	1	donaldson & davis	ORG
gujaf-286	208	2	1991	DATE
gujaf-286	209	1	luan & tang	ORG
gujaf-286	209	2	2007	DATE
gujaf-286	211	1	donaldson	ORG
gujaf-286	211	2	2003	DATE
gujaf-286	212	1	donaldson	ORG
gujaf-286	212	2	davis	PERSON
gujaf-286	212	3	1991	DATE
gujaf-286	214	1	cullen et al	PERSON
gujaf-286	215	1	2000	DATE
gujaf-286	215	2	5	CARDINAL
gujaf-286	215	3	1, april	DATE
gujaf-286	215	4	2024 266	DATE
gujaf-286	218	1	2020	DATE
gujaf-286	218	2	nigeria	GPE
gujaf-286	219	1	bako	PERSON
gujaf-286	219	2	2018	DATE
gujaf-286	219	3	nigeria	GPE
gujaf-286	220	1	2018	DATE
gujaf-286	220	2	the egyptian stock exchange	ORG
gujaf-286	221	1	yohan	GPE
gujaf-286	221	2	2016	DATE
gujaf-286	221	3	korean	NORP
gujaf-286	221	4	2000-2012	DATE
gujaf-286	223	1	3	CARDINAL
gujaf-286	223	2	nigerian	NORP
gujaf-286	224	1	ten	CARDINAL
gujaf-286	224	2	10	CARDINAL
gujaf-286	224	3	nigeria	GPE
gujaf-286	224	4	10 years	DATE
gujaf-286	224	5	2012-2021	DATE
gujaf-286	225	1	nigeria	GPE
gujaf-286	225	2	nigeria	GPE
gujaf-286	227	1	two	CARDINAL
gujaf-286	227	2	beamish	PERSON
gujaf-286	227	3	2008	DATE
gujaf-286	227	4	peng	PERSON
gujaf-286	227	5	yang	PERSON
gujaf-286	227	6	2014	DATE
gujaf-286	228	1	1	CARDINAL
gujaf-286	228	2	nigeria	GPE
gujaf-286	229	1	1	CARDINAL
gujaf-286	229	2	gusau journal of accounting	ORG
gujaf-286	229	3	5	CARDINAL
gujaf-286	229	4	1, april	DATE
gujaf-286	229	5	2024 267	DATE
gujaf-286	229	6	ogbaisi et al.	PERSON
gujaf-286	229	7	2019	DATE
gujaf-286	234	1	+ β2bsizeit	PERSON
gujaf-286	236	1	2	CARDINAL
gujaf-286	236	2	2	CARDINAL
gujaf-286	236	3	2	CARDINAL
gujaf-286	236	4	second	ORDINAL
gujaf-286	236	5	frq	PERSON
gujaf-286	236	6	3	CARDINAL
gujaf-286	240	1	2022	CARDINAL
gujaf-286	243	1	+ β2bsizeit	PERSON
gujaf-286	243	2	frq	PERSON
gujaf-286	244	1	1995	DATE
gujaf-286	246	1	tacc	PERSON
gujaf-286	246	2	ppe	ORG
gujaf-286	246	3	5	CARDINAL
gujaf-286	246	4	1, april	DATE
gujaf-286	246	5	2024	CARDINAL
gujaf-286	246	6	268	CARDINAL
gujaf-286	246	7	year-end	DATE
gujaf-286	246	8	year	DATE
gujaf-286	249	1	bin= board	ORG
gujaf-286	249	2	5	CARDINAL
gujaf-286	249	3	1, april	DATE
gujaf-286	249	4	2024 269	CARDINAL
gujaf-286	249	5	1	CARDINAL
gujaf-286	250	1	1995	DATE
gujaf-286	250	2	bin	PERSON
gujaf-286	251	1	madrigal et al	PERSON
gujaf-286	251	2	2015	DATE
gujaf-286	251	3	2018	DATE
gujaf-286	251	4	salman(2018	PERSON
gujaf-286	252	1	the company ozcan & riza	ORG
gujaf-286	252	2	2016	DATE
gujaf-286	252	3	gurmeen	PERSON
gujaf-286	252	4	2015	DATE
gujaf-286	252	5	abata	PERSON
gujaf-286	252	6	migiro	PERSON
gujaf-286	252	7	2016	DATE
gujaf-286	252	8	babalola(2013	PERSON
gujaf-286	252	9	ilaboya & ohiokha(2014	ORG
gujaf-286	252	10	2024	CARDINAL
gujaf-286	252	11	annual	DATE
gujaf-286	255	1	descriptive gusau journal of accounting	ORG
gujaf-286	255	2	5	CARDINAL
gujaf-286	255	3	1, april	DATE
gujaf-286	255	4	2024 270	DATE
gujaf-286	263	1	10.0	CARDINAL
gujaf-286	269	1	hausman	PERSON
gujaf-286	273	1	4	CARDINAL
gujaf-286	276	1	gusau journal of accounting	ORG
gujaf-286	276	2	5	CARDINAL
gujaf-286	276	3	1, april	DATE
gujaf-286	276	4	2024 271	CARDINAL
gujaf-286	276	5	2	CARDINAL
gujaf-286	276	6	three	CARDINAL
gujaf-286	277	1	10	CARDINAL
gujaf-286	277	2	10	CARDINAL
gujaf-286	277	3	nigeria	GPE
gujaf-286	278	1	10	CARDINAL
gujaf-286	278	2	2012	DATE
gujaf-286	278	3	2021	CARDINAL
gujaf-286	278	4	100	CARDINAL
gujaf-286	278	5	2	CARDINAL
gujaf-286	279	1	max min frq 100	PERSON
gujaf-286	280	1	0.058824	MONEY
gujaf-286	280	2	100	CARDINAL
gujaf-286	280	3	100	CARDINAL
gujaf-286	280	4	2.831810	MONEY
gujaf-286	280	5	100	CARDINAL
gujaf-286	280	6	2024	CARDINAL
gujaf-286	280	7	2	CARDINAL
gujaf-286	281	1	0.157092	CARDINAL
gujaf-286	284	1	-0.075206	ORG
gujaf-286	284	2	0.319790	CARDINAL
gujaf-286	285	1	nigeria	GPE
gujaf-286	286	1	0.189916	CARDINAL
gujaf-286	286	2	0.080454)	MONEY
gujaf-286	286	3	18%	PERCENT
gujaf-286	288	1	10.25000	CARDINAL
gujaf-286	288	2	14.00000	CARDINAL
gujaf-286	288	3	8.000000	CARDINAL
gujaf-286	288	4	1.565893	CARDINAL
gujaf-286	289	1	ten	CARDINAL
gujaf-286	289	2	5	CARDINAL
gujaf-286	289	3	1, april	DATE
gujaf-286	289	4	2024 272	DATE
gujaf-286	290	1	8.569875	CARDINAL
gujaf-286	290	2	2.057497	CARDINAL
gujaf-286	291	1	nigeria	GPE
gujaf-286	291	2	2.831810	GPE
gujaf-286	291	3	8.590045	CARDINAL
gujaf-286	292	1	nigeria	GPE
gujaf-286	292	2	8.569875	CARDINAL
gujaf-286	294	1	3	CARDINAL
gujaf-286	296	1	3	CARDINAL
gujaf-286	296	2	frq bin	PERSON
gujaf-286	296	3	bin -0.0425 0.6749	PERSON
gujaf-286	297	1	0.0856 0.6241	CARDINAL
gujaf-286	297	2	0.3445	CARDINAL
gujaf-286	297	3	0.2156 0.0004 0.1744	MONEY
gujaf-286	297	4	2024	CARDINAL
gujaf-286	297	5	3	CARDINAL
gujaf-286	299	1	0.05	CARDINAL
gujaf-286	300	1	bin	PERSON
gujaf-286	301	1	frq	PERSON
gujaf-286	301	2	0.05	CARDINAL
gujaf-286	302	1	0.05	CARDINAL
gujaf-286	302	2	frq	PERSON
gujaf-286	303	1	5	CARDINAL
gujaf-286	303	2	1, april	DATE
gujaf-286	303	3	2024	CARDINAL
gujaf-286	303	4	273	CARDINAL
gujaf-286	303	5	bin	PERSON
gujaf-286	304	1	bin	PERSON
gujaf-286	306	1	frq	PERSON
gujaf-286	311	1	0.335390	CARDINAL
gujaf-286	311	2	0.8456	CARDINAL
gujaf-286	311	3	1	CARDINAL
gujaf-286	312	1	4	CARDINAL
gujaf-286	312	2	4	CARDINAL
gujaf-286	312	3	1	CARDINAL
gujaf-286	313	1	0.294763 0.043292	MONEY
gujaf-286	313	2	0.0000 bin -0.11886 0.056388	PERSON
gujaf-286	313	3	0.0379	CARDINAL
gujaf-286	313	4	0.004069	CARDINAL
gujaf-286	313	5	0.0070	CARDINAL
gujaf-286	313	6	0.798298	CARDINAL
gujaf-286	313	7	obs	CARDINAL
gujaf-286	314	1	100	CARDINAL
gujaf-286	314	2	31.66241	CARDINAL
gujaf-286	314	3	0.0000	CARDINAL
gujaf-286	314	4	2024	CARDINAL
gujaf-286	314	5	4	CARDINAL
gujaf-286	314	6	0.798298	CARDINAL
gujaf-286	314	7	bin	PERSON
gujaf-286	314	8	an approximately 80%	PERCENT
gujaf-286	314	9	frq	PERSON
gujaf-286	315	1	31.66241	CARDINAL
gujaf-286	315	2	0.000000	CARDINAL
gujaf-286	316	1	gusau journal of accounting	ORG
gujaf-286	316	2	5	CARDINAL
gujaf-286	316	3	1, april	DATE
gujaf-286	316	4	2024 274	DATE
gujaf-286	316	5	bin	PERSON
gujaf-286	318	1	4	CARDINAL
gujaf-286	320	1	ogbaisi	NORP
gujaf-286	320	2	2019	DATE
gujaf-286	321	1	5	CARDINAL
gujaf-286	322	1	2	CARDINAL
gujaf-286	322	2	1.343227	CARDINAL
gujaf-286	323	1	0.8540	CARDINAL
gujaf-286	323	2	0.05	CARDINAL
gujaf-286	323	3	5	CARDINAL
gujaf-286	323	4	2	CARDINAL
gujaf-286	324	1	0.197225 0.048033 4.106061	MONEY
gujaf-286	324	2	bin -0.46401 0.214048	PERSON
gujaf-286	325	1	0.0807	MONEY
gujaf-286	325	2	0.003074	CARDINAL
gujaf-286	325	3	0.0000	CARDINAL
gujaf-286	325	4	0.0001	CARDINAL
gujaf-286	325	5	0.893123	CARDINAL
gujaf-286	325	6	55.28174	CARDINAL
gujaf-286	325	7	0.0000	CARDINAL
gujaf-286	325	8	2024	CARDINAL
gujaf-286	325	9	5	CARDINAL
gujaf-286	325	10	r2	PRODUCT
gujaf-286	325	11	0.893123	GPE
gujaf-286	325	12	2	CARDINAL
gujaf-286	325	13	approximately 89.31%	PERCENT
gujaf-286	325	14	the gusau journal of accounting	ORG
gujaf-286	325	15	5	CARDINAL
gujaf-286	325	16	1, april	DATE
gujaf-286	325	17	2024 275	CARDINAL
gujaf-286	326	1	2	CARDINAL
gujaf-286	327	1	nigeria	GPE
gujaf-286	328	1	0.042992	CARDINAL
gujaf-286	328	2	1.767626	CARDINAL
gujaf-286	328	3	0.0807	MONEY
gujaf-286	329	1	2	CARDINAL
gujaf-286	329	2	nigeria	GPE
gujaf-286	330	1	ibrahim	PERSON
gujaf-286	330	2	2016	DATE
gujaf-286	332	1	5	CARDINAL
gujaf-286	332	2	nigeria	GPE
gujaf-286	334	1	nigeria	GPE
gujaf-286	337	1	1	CARDINAL
gujaf-286	339	1	2	CARDINAL
gujaf-286	339	2	frc	ORG
gujaf-286	339	3	the securities and exchange commission	ORG
gujaf-286	339	4	5	CARDINAL
gujaf-286	339	5	1, april	DATE
gujaf-286	339	6	2024 276	CARDINAL
gujaf-286	339	7	nigeria	GPE
gujaf-286	342	1	nigeria	GPE
gujaf-286	343	1	aifuwa	PERSON
gujaf-286	343	2	h. o.	PERSON
gujaf-286	343	3	k.	PERSON
gujaf-286	343	4	2019	DATE
gujaf-286	345	1	5(1	CARDINAL
gujaf-286	345	2	30	CARDINAL
gujaf-286	346	1	aifuwa	PERSON
gujaf-286	346	2	h. o.	PERSON
gujaf-286	346	3	k., & saidu	ORG
gujaf-286	346	4	m. (	PERSON
gujaf-286	346	5	2018	DATE
gujaf-286	348	1	epra international journal	ORG
gujaf-286	348	2	4(12	CARDINAL
gujaf-286	348	3	3144	CARDINAL
gujaf-286	349	1	j. b & babatunde	ORG
gujaf-286	349	2	a. a.	PERSON
gujaf-286	349	3	2017	CARDINAL
gujaf-286	350	1	nigeria	GPE
gujaf-286	351	1	international journal of information research	ORG
gujaf-286	351	2	4(2	CARDINAL
gujaf-286	351	3	3749-3753	CARDINAL
gujaf-286	352	1	al-dmour	PERSON
gujaf-286	352	2	a. h.	PERSON
gujaf-286	352	3	abbod	GPE
gujaf-286	352	4	m., & al-qadi	ORG
gujaf-286	352	5	n. s.	PERSON
gujaf-286	352	6	2018	DATE
gujaf-286	354	1	academy of accounting	ORG
gujaf-286	354	2	22(1	CARDINAL
gujaf-286	354	3	11-31	DATE
gujaf-286	355	1	anderson	PERSON
gujaf-286	355	2	r. c.	PERSON
gujaf-286	355	3	s. a. &reeb	ORG
gujaf-286	355	4	d. m.	PERSON
gujaf-286	355	5	2004	DATE
gujaf-286	357	1	journal of accounting and economics	ORG
gujaf-286	357	2	37(3	CARDINAL
gujaf-286	358	1	bako	PERSON
gujaf-286	358	2	m. a.	PERSON
gujaf-286	358	3	2018	DATE
gujaf-286	358	4	nigeria	GPE
gujaf-286	359	1	9(7	CARDINAL
gujaf-286	360	1	bekiris	ORG
gujaf-286	360	2	d.f. &doukakis	ORG
gujaf-286	360	3	l.c.	GPE
gujaf-286	360	4	2011	DATE
gujaf-286	361	1	439	CARDINAL
gujaf-286	362	1	biddle	PERSON
gujaf-286	362	2	g.c.	GPE
gujaf-286	362	3	hilary	GPE
gujaf-286	362	4	g. & verdi	ORG
gujaf-286	362	5	r.s.	PERSON
gujaf-286	362	6	2009	DATE
gujaf-286	364	1	112	CARDINAL
gujaf-286	365	1	m.	PERSON
gujaf-286	365	2	kirwan	PERSON
gujaf-286	365	3	c., & brenman	ORG
gujaf-286	365	4	2006	DATE
gujaf-286	366	1	the 20th	DATE
gujaf-286	367	1	gusau journal of accounting	ORG
gujaf-286	367	2	5	CARDINAL
gujaf-286	367	3	1, april	DATE
gujaf-286	367	4	2024 277	DATE
gujaf-286	367	5	donaldson	ORG
gujaf-286	367	6	w.(2003	GPE
gujaf-286	367	7	2002	DATE
gujaf-286	369	1	m.a.	PERSON
gujaf-286	369	2	2018	DATE
gujaf-286	370	1	the egyptian stock exchange	ORG
gujaf-286	371	1	journal of accounting	ORG
gujaf-286	372	1	ibrahim	PERSON
gujaf-286	372	2	i.	PERSON
gujaf-286	372	3	2016	DATE
gujaf-286	373	1	nigeria	GPE
gujaf-286	374	1	international journal of accounting	ORG
gujaf-286	374	2	6(1	CARDINAL
gujaf-286	374	3	118	CARDINAL
gujaf-286	375	1	ilaboya	ORG
gujaf-286	375	2	j. o., & ohiokha	ORG
gujaf-286	375	3	f. i.	PERSON
gujaf-286	375	4	2014	DATE
gujaf-286	376	1	nigeria	GPE
gujaf-286	377	1	international journal of business and economics research	ORG
gujaf-286	377	2	3(5	CARDINAL
gujaf-286	377	3	187	CARDINAL
gujaf-286	377	4	johl	PERSON
gujaf-286	377	5	s. k.	PERSON
gujaf-286	377	6	kaur	PERSON
gujaf-286	377	7	s., & cooper	ORG
gujaf-286	377	8	b. j.	PERSON
gujaf-286	377	9	2013	DATE
gujaf-286	378	1	malaysian	NORP
gujaf-286	379	1	journal of economics	ORG
gujaf-286	379	2	3(2	CARDINAL
gujaf-286	380	1	dechow, p.m.	TIME
gujaf-286	380	2	sloan	PERSON
gujaf-286	380	3	r. g.	PERSON
gujaf-286	380	4	a. p.	PERSON
gujaf-286	380	5	1995	DATE
gujaf-286	381	1	193-225	CARDINAL
gujaf-286	382	1	mu’azu	ORG
gujaf-286	382	2	s. b.	PERSON
gujaf-286	382	3	2016	DATE
gujaf-286	383	1	nigeria	GPE
gujaf-286	384	1	sahel	GPE
gujaf-286	384	2	issn 1117-4668	ORG
gujaf-286	385	1	101	CARDINAL
gujaf-286	386	1	nodeh	PERSON
gujaf-286	386	2	f. m.	PERSON
gujaf-286	386	3	anuar	PERSON
gujaf-286	386	4	m. a.	PERSON
gujaf-286	386	5	ramakrishnan	GPE
gujaf-286	386	6	s.	GPE
gujaf-286	386	7	rafatnia	GPE
gujaf-286	386	8	a. a.	PERSON
gujaf-286	386	9	a. m.	PERSON
gujaf-286	386	10	2015	DATE
gujaf-286	388	1	asian	NORP
gujaf-286	388	2	96	CARDINAL
gujaf-286	389	1	nodeh	PERSON
gujaf-286	389	2	f. m.	PERSON
gujaf-286	389	3	anuar	PERSON
gujaf-286	389	4	m. a.	PERSON
gujaf-286	389	5	ramakrishnan, s., & raftnia	ORG
gujaf-286	389	6	a. a.	PERSON
gujaf-286	389	7	2016	DATE
gujaf-286	391	1	mediterranean journal of social sciences	ORG
gujaf-286	391	2	7(1	DATE
gujaf-286	391	3	258	CARDINAL
gujaf-286	392	1	ntim	PERSON
gujaf-286	392	2	c. g.	PERSON
gujaf-286	392	3	s., & thomas	ORG
gujaf-286	392	4	d. a.	PERSON
gujaf-286	392	5	2013	DATE
gujaf-286	393	1	south africa	GPE
gujaf-286	394	1	30(0	CARDINAL
gujaf-286	394	2	363383	DATE
gujaf-286	395	1	obaje	ORG
gujaf-286	395	2	s. o.	PERSON
gujaf-286	395	3	h. o., & adesuy	ORG
gujaf-286	395	4	i. o.	PERSON
gujaf-286	395	5	2021	CARDINAL
gujaf-286	395	6	nigeria	GPE
gujaf-286	396	1	3(1	CARDINAL
gujaf-286	396	2	136	CARDINAL
gujaf-286	397	1	ogbaisi	PERSON
gujaf-286	397	2	s. a.	PERSON
gujaf-286	397	3	areo	GPE
gujaf-286	397	4	a. b.	PERSON
gujaf-286	397	5	v. a.	PERSON
gujaf-286	397	6	2019	DATE
gujaf-286	398	1	nigerian	NORP
gujaf-286	399	1	malaysian	NORP
gujaf-286	399	2	01	CARDINAL
gujaf-286	400	1	gusau journal of accounting	ORG
gujaf-286	400	2	5	CARDINAL
gujaf-286	400	3	1, april	DATE
gujaf-286	400	4	2024 278	CARDINAL
gujaf-286	400	5	r., & kordlouie	ORG
gujaf-286	400	6	h.	PERSON
gujaf-286	400	7	2019	DATE
gujaf-286	403	1	https://doi.org/10.29252/bfup.10.1.10	DATE
gujaf-286	403	2	a., garba	PERSON
gujaf-286	403	3	t., & mikailu	ORG
gujaf-286	403	4	a. s.	PERSON
gujaf-286	403	5	2011	DATE
gujaf-286	404	1	nigeria	GPE
gujaf-286	404	2	african	NORP
gujaf-286	405	1	serrasqueiro	GPE
gujaf-286	405	2	z. s.	PERSON
gujaf-286	405	3	p. m. (	PERSON
gujaf-286	405	4	2008	DATE
gujaf-286	406	1	portuguese	NORP
gujaf-286	407	1	small business economics	ORG
gujaf-286	407	2	31(2	CARDINAL
gujaf-286	407	3	195217	DATE
gujaf-286	408	1	shukeri	PERSON
gujaf-286	408	2	s. n.	PERSON
gujaf-286	408	3	m. s.	PERSON
gujaf-286	408	4	2012	DATE
gujaf-286	410	1	malaysian	NORP
gujaf-286	411	1	5(9	CARDINAL
gujaf-286	411	2	120	CARDINAL
gujaf-286	411	3	verdi	ORG
gujaf-286	411	4	r. s.	PERSON
gujaf-286	411	5	2006	DATE
gujaf-286	413	1	the wharton school university of pennsylvania	ORG
gujaf-286	414	1	https://doi.org/10.29252/bfup.10.1.10	DATE