id	sid	eid	entity	type
gujaf-29	1	1	gusau journal of accounting	ORG
gujaf-29	1	2	1	CARDINAL
gujaf-29	1	3	2	CARDINAL
gujaf-29	1	4	october	DATE
gujaf-29	1	5	2020	DATE
gujaf-29	1	6	2756-665x	CARDINAL
gujaf-29	1	7	social sciences	ORG
gujaf-29	1	8	federal university gusau	ORG
gujaf-29	1	9	zamfara state	GPE
gujaf-29	1	10	nigeria gusau journal of accounting	ORG
gujaf-29	2	1	2, october,	DATE
gujaf-29	2	2	2020 1	DATE
gujaf-29	2	3	nigeria	GPE
gujaf-29	2	4	two	CARDINAL
gujaf-29	2	5	titus wuyah	PERSON
gujaf-29	2	6	phd	PERSON
gujaf-29	2	7	department of economics	ORG
gujaf-29	2	8	umar yunusa	PERSON
gujaf-29	3	1	department of economics federal college of education	ORG
gujaf-29	3	2	zaria	PERSON
gujaf-29	3	3	nigeria	GPE
gujaf-29	3	4	annual	DATE
gujaf-29	3	5	two	CARDINAL
gujaf-29	3	6	seven	CARDINAL
gujaf-29	3	7	four	CARDINAL
gujaf-29	3	8	two	CARDINAL
gujaf-29	4	1	two	CARDINAL
gujaf-29	5	1	nigeria	GPE
gujaf-29	9	1	1	CARDINAL
gujaf-29	10	1	cbn	ORG
gujaf-29	10	2	2017	DATE
gujaf-29	11	1	ahmad	NORP
gujaf-29	11	2	2008	DATE
gujaf-29	12	1	the ministry of finance	ORG
gujaf-29	12	2	abdulazeez	ORG
gujaf-29	12	3	2016	DATE
gujaf-29	14	1	2, october	DATE
gujaf-29	14	2	2020 2	DATE
gujaf-29	14	3	khaysy& gang	ORG
gujaf-29	14	4	2017	DATE
gujaf-29	15	1	kibiwot & chernuyot	ORG
gujaf-29	15	2	2012	DATE
gujaf-29	18	1	ghulam	PERSON
gujaf-29	18	2	2014	DATE
gujaf-29	20	1	2017	DATE
gujaf-29	21	1	lee & gordon	ORG
gujaf-29	21	2	2005	DATE
gujaf-29	21	3	koeda	ORG
gujaf-29	21	4	2008	DATE
gujaf-29	21	5	miron	ORG
gujaf-29	21	6	2013	DATE
gujaf-29	24	1	2009	DATE
gujaf-29	29	1	2009	DATE
gujaf-29	30	1	nigeria	GPE
gujaf-29	31	1	the federal ministry of finance	ORG
gujaf-29	31	2	the years	DATE
gujaf-29	32	1	nigeria	GPE
gujaf-29	34	1	nigeria	GPE
gujaf-29	35	1	gusau journal of accounting	ORG
gujaf-29	36	1	2, october,	DATE
gujaf-29	36	2	2020 3	DATE
gujaf-29	36	3	nigeria	GPE
gujaf-29	37	1	nigeria	GPE
gujaf-29	38	1	nigeria	GPE
gujaf-29	39	1	nigeria	GPE
gujaf-29	40	1	five	CARDINAL
gujaf-29	40	2	first	ORDINAL
gujaf-29	40	3	two	CARDINAL
gujaf-29	40	4	section three	LAW
gujaf-29	40	5	section four	DATE
gujaf-29	42	1	2	CARDINAL
gujaf-29	42	2	2.1	CARDINAL
gujaf-29	42	3	o'sullivan	PERSON
gujaf-29	42	4	steven	PERSON
gujaf-29	42	5	2003	DATE
gujaf-29	43	1	sexton	GPE
gujaf-29	43	2	fortura & peter, 2005	ORG
gujaf-29	50	1	o'sullivan & steven	ORG
gujaf-29	50	2	2003	DATE
gujaf-29	52	1	one	CARDINAL
gujaf-29	53	1	2003	DATE
gujaf-29	54	1	2.2	CARDINAL
gujaf-29	54	2	2017	CARDINAL
gujaf-29	54	3	bolivia	GPE
gujaf-29	54	4	gusau journal of accounting	ORG
gujaf-29	55	1	2, october,	DATE
gujaf-29	55	2	2020	DATE
gujaf-29	55	3	4	CARDINAL
gujaf-29	57	1	emad	PERSON
gujaf-29	57	2	2017	CARDINAL
gujaf-29	57	3	egypt	GPE
gujaf-29	57	4	1985-2015	DATE
gujaf-29	59	1	nursini	PERSON
gujaf-29	59	2	2017	CARDINAL
gujaf-29	59	3	indonesia	GPE
gujaf-29	59	4	1990-2015	DATE
gujaf-29	63	1	nwankwo	ORG
gujaf-29	63	2	kalu	PERSON
gujaf-29	63	3	2017	CARDINAL
gujaf-29	63	4	nigeria	GPE
gujaf-29	63	5	1970-2014	DATE
gujaf-29	63	6	ecm	ORG
gujaf-29	64	1	first	ORDINAL
gujaf-29	65	1	3	CARDINAL
gujaf-29	65	2	5 per cent	MONEY
gujaf-29	67	1	2016	DATE
gujaf-29	67	2	tunisia	GPE
gujaf-29	67	3	1975-2010	DATE
gujaf-29	68	1	48 %	PERCENT
gujaf-29	70	1	gusau journal of accounting	ORG
gujaf-29	71	1	2, october,	DATE
gujaf-29	71	2	2020 5	DATE
gujaf-29	71	3	joseph	PERSON
gujaf-29	71	4	tochi-nze	ORG
gujaf-29	71	5	2016	CARDINAL
gujaf-29	71	6	five	CARDINAL
gujaf-29	71	7	west african	NORP
gujaf-29	71	8	1993-2014	DATE
gujaf-29	75	1	sallahuddin	PERSON
gujaf-29	75	2	clark	PERSON
gujaf-29	75	3	2015	DATE
gujaf-29	75	4	nigeria	GPE
gujaf-29	75	5	1970-2010	DATE
gujaf-29	76	1	nigeria	GPE
gujaf-29	76	2	nigeria	GPE
gujaf-29	78	1	two	CARDINAL
gujaf-29	81	1	2.3	CARDINAL
gujaf-29	81	2	keynes	GPE
gujaf-29	81	3	1936	DATE
gujaf-29	83	1	keynes	ORG
gujaf-29	85	1	first	ORDINAL
gujaf-29	87	1	gusau journal of accounting	ORG
gujaf-29	88	1	2, october,	DATE
gujaf-29	88	2	2020	DATE
gujaf-29	88	3	6	CARDINAL
gujaf-29	88	4	1936	DATE
gujaf-29	91	1	keynes, 1936	ORG
gujaf-29	93	1	keynes, 1936	ORG
gujaf-29	97	1	keynes (1936)	ORG
gujaf-29	98	1	keynes (	ORG
gujaf-29	98	2	1936	DATE
gujaf-29	100	1	one	CARDINAL
gujaf-29	102	1	1978	DATE
gujaf-29	104	1	3	CARDINAL
gujaf-29	105	1	two	CARDINAL
gujaf-29	106	1	the gusau journal of accounting	ORG
gujaf-29	107	1	2, october,	DATE
gujaf-29	107	2	2020 7	DATE
gujaf-29	108	1	3.1	CARDINAL
gujaf-29	108	2	two	CARDINAL
gujaf-29	108	3	seven	CARDINAL
gujaf-29	109	1	four	CARDINAL
gujaf-29	109	2	two	CARDINAL
gujaf-29	111	1	3.1.1	CARDINAL
gujaf-29	111	2	c+gt	PERSON
gujaf-29	112	1	ge = government	ORG
gujaf-29	113	1	4	CARDINAL
gujaf-29	113	2	μt1	CARDINAL
gujaf-29	117	1	ge = government	ORG
gujaf-29	118	1	α1, α3,b1,b3	DATE
gujaf-29	118	2	3.2	CARDINAL
gujaf-29	118	3	1986-2020	DATE
gujaf-29	119	1	1	CARDINAL
gujaf-29	119	2	gusau journal of accounting	ORG
gujaf-29	120	1	2, october,	DATE
gujaf-29	120	2	2020 8	DATE
gujaf-29	120	3	1	CARDINAL
gujaf-29	120	4	s/n	PRODUCT
gujaf-29	120	5	1	CARDINAL
gujaf-29	120	6	ge	ORG
gujaf-29	120	7	2	CARDINAL
gujaf-29	120	8	3	CARDINAL
gujaf-29	120	9	4	CARDINAL
gujaf-29	120	10	5	CARDINAL
gujaf-29	120	11	6	CARDINAL
gujaf-29	120	12	7	CARDINAL
gujaf-29	120	13	pd cbn	GPE
gujaf-29	120	14	2021 3.3	CARDINAL
gujaf-29	121	1	central bank of nigeria	ORG
gujaf-29	122	1	two	CARDINAL
gujaf-29	123	1	two	CARDINAL
gujaf-29	126	1	4	CARDINAL
gujaf-29	126	2	two	CARDINAL
gujaf-29	126	3	4.1.1	CARDINAL
gujaf-29	126	4	2	CARDINAL
gujaf-29	127	1	0.22	CARDINAL
gujaf-29	127	2	0.71 dw=2.11	GPE
gujaf-29	127	3	2021	CARDINAL
gujaf-29	128	1	2, october,	DATE
gujaf-29	128	2	2020 9	DATE
gujaf-29	128	3	3	CARDINAL
gujaf-29	128	4	gc	ORG
gujaf-29	128	5	0.36 3.32	CARDINAL
gujaf-29	128	6	0.013	CARDINAL
gujaf-29	128	7	0.53 3.01	CARDINAL
gujaf-29	128	8	0.53	CARDINAL
gujaf-29	128	9	2021	CARDINAL
gujaf-29	128	10	2	CARDINAL
gujaf-29	129	1	0.71	CARDINAL
gujaf-29	129	2	over 71%	PERCENT
gujaf-29	130	1	2	CARDINAL
gujaf-29	133	1	1%	PERCENT
gujaf-29	133	2	31%	PERCENT
gujaf-29	134	1	ge	ORG
gujaf-29	134	2	0.22	CARDINAL
gujaf-29	134	3	0.19	CARDINAL
gujaf-29	135	1	2	CARDINAL
gujaf-29	135	2	5%	PERCENT
gujaf-29	136	1	dw	ORG
gujaf-29	136	2	2.11means	NORP
gujaf-29	137	1	3	CARDINAL
gujaf-29	138	1	0.53%	PERCENT
gujaf-29	138	2	53%	PERCENT
gujaf-29	138	3	gc	ORG
gujaf-29	139	1	greater than	CARDINAL
gujaf-29	140	1	4.1.2	CARDINAL
gujaf-29	140	2	4	CARDINAL
gujaf-29	140	3	ge	ORG
gujaf-29	140	4	0.23 3.74	MONEY
gujaf-29	140	5	0.62	CARDINAL
gujaf-29	140	6	2021	CARDINAL
gujaf-29	141	1	2, october,	DATE
gujaf-29	141	2	2020 10	DATE
gujaf-29	141	3	5	CARDINAL
gujaf-29	141	4	0.02 2.34	CARDINAL
gujaf-29	141	5	ge	ORG
gujaf-29	141	6	2.98	CARDINAL
gujaf-29	141	7	0.33	CARDINAL
gujaf-29	141	8	0.72	CARDINAL
gujaf-29	141	9	2021	CARDINAL
gujaf-29	141	10	4	CARDINAL
gujaf-29	141	11	0.65	CARDINAL
gujaf-29	141	12	65%	PERCENT
gujaf-29	142	1	up to	CARDINAL
gujaf-29	142	2	2	CARDINAL
gujaf-29	143	1	ge	ORG
gujaf-29	143	2	23%	PERCENT
gujaf-29	143	3	81%	PERCENT
gujaf-29	143	4	4%	PERCENT
gujaf-29	144	1	dw	ORG
gujaf-29	144	2	1.88	CARDINAL
gujaf-29	146	1	5	CARDINAL
gujaf-29	146	2	nigeria	GPE
gujaf-29	147	1	r-2	PERSON
gujaf-29	147	2	72%	PERCENT
gujaf-29	149	1	0.02	CARDINAL
gujaf-29	149	2	0.33	CARDINAL
gujaf-29	150	1	ge	ORG
gujaf-29	150	2	0.13	CARDINAL
gujaf-29	151	1	1.42	CARDINAL
gujaf-29	151	2	5%	PERCENT
gujaf-29	152	1	4.2	CARDINAL
gujaf-29	153	1	1	CARDINAL
gujaf-29	157	1	nigeria	GPE
gujaf-29	158	1	gusau journal of accounting	ORG
gujaf-29	159	1	2, october,	DATE
gujaf-29	159	2	2020 11	DATE
gujaf-29	159	3	1	CARDINAL
gujaf-29	159	4	2010 2015	DATE
gujaf-29	159	5	160	CARDINAL
gujaf-29	159	6	1990	DATE
gujaf-29	159	7	2005	DATE
gujaf-29	159	8	2010 2015	DATE
gujaf-29	159	9	1200000 1990	DATE
gujaf-29	159	10	2010	DATE
gujaf-29	159	11	2015	DATE
gujaf-29	159	12	gi gusau journal of accounting	ORG
gujaf-29	160	1	2, october,	DATE
gujaf-29	160	2	4.3	CARDINAL
gujaf-29	161	1	ge	ORG
gujaf-29	161	2	2	CARDINAL
gujaf-29	162	1	ge	ORG
gujaf-29	162	2	ge	ORG
gujaf-29	163	1	3	CARDINAL
gujaf-29	164	1	ge	ORG
gujaf-29	164	2	4	CARDINAL
gujaf-29	164	3	5	CARDINAL
gujaf-29	165	1	ge	ORG
gujaf-29	166	1	sallahuddin	PERSON
gujaf-29	166	2	clark	PERSON
gujaf-29	166	3	2015	DATE
gujaf-29	166	4	2016	DATE
gujaf-29	169	1	nigeria	GPE
gujaf-29	170	1	5	CARDINAL
gujaf-29	170	2	two	CARDINAL
gujaf-29	172	1	nigeria	GPE
gujaf-29	174	1	gusau journal of accounting	ORG
gujaf-29	175	1	2, october,	DATE
gujaf-29	175	2	2020 13	DATE
gujaf-29	180	1	m. n.	PERSON
gujaf-29	180	2	2016	DATE
gujaf-29	181	1	nigeria.pyrex journal of business and	ORG
gujaf-29	181	2	2	CARDINAL
gujaf-29	181	3	10	CARDINAL
gujaf-29	181	4	163	CARDINAL
gujaf-29	181	5	s. (	PERSON
gujaf-29	181	6	2008	DATE
gujaf-29	182	1	fiji	GPE
gujaf-29	182	2	png.international research journal	ORG
gujaf-29	182	3	15(1	CARDINAL
gujaf-29	182	4	284	CARDINAL
gujaf-29	182	5	2017	CARDINAL
gujaf-29	183	1	annual	DATE
gujaf-29	183	2	2017	CARDINAL
gujaf-29	183	3	chakraborty	ORG
gujaf-29	183	4	l.s.	GPE
gujaf-29	183	5	2006	DATE
gujaf-29	183	6	india	GPE
gujaf-29	184	1	sallahuddin&clark	PERSON
gujaf-29	184	2	nigeria	GPE
gujaf-29	185	1	international journal of economics	ORG
gujaf-29	185	2	united kingdom	GPE
gujaf-29	185	3	3(5	CARDINAL
gujaf-29	185	4	emad	PERSON
gujaf-29	185	5	a. m. o.	PERSON
gujaf-29	185	6	2017	CARDINAL
gujaf-29	186	1	egypt	GPE
gujaf-29	187	1	tallinn university of technology	ORG
gujaf-29	187	2	ghulam	PERSON
gujaf-29	187	3	r. m.	PERSON
gujaf-29	187	4	2014	DATE
gujaf-29	188	1	pakistan	GPE
gujaf-29	189	1	international journal of economic sciences	ORG
gujaf-29	189	2	2	CARDINAL
gujaf-29	189	3	139	CARDINAL
gujaf-29	189	4	152	CARDINAL
gujaf-29	189	5	2009	DATE
gujaf-29	190	1	2008	DATE
gujaf-29	190	2	washington: international monetary fund	ORG
gujaf-29	191	1	joab &daney	ORG
gujaf-29	191	2	bolivia	GPE
gujaf-29	192	1	4(2	CARDINAL
gujaf-29	192	2	joseph	PERSON
gujaf-29	192	3	tochi-nze, &ekundayo	ORG
gujaf-29	192	4	2016	CARDINAL
gujaf-29	193	1	west african	NORP
gujaf-29	193	2	7(1	CARDINAL
gujaf-29	193	3	gusau journal of accounting	ORG
gujaf-29	194	1	2, october,	DATE
gujaf-29	194	2	2020	DATE
gujaf-29	194	3	14	CARDINAL
gujaf-29	194	4	keynes	GPE
gujaf-29	194	5	j.m.	GPE
gujaf-29	194	6	1936	DATE
gujaf-29	195	1	macmillan and co., ltd.	ORG
gujaf-29	195	2	london	GPE
gujaf-29	195	3	khaysy	GPE
gujaf-29	195	4	s. & gang	ORG
gujaf-29	195	5	s.	PERSON
gujaf-29	195	6	2017	CARDINAL
gujaf-29	196	1	lao pdr	PERSON
gujaf-29	196	2	global journal of human-social science: e economics	ORG
gujaf-29	196	3	17	CARDINAL
gujaf-29	196	4	2	CARDINAL
gujaf-29	196	5	m. i.	PERSON
gujaf-29	196	6	chernuyot	GPE
gujaf-29	196	7	k. s.	PERSON
gujaf-29	196	8	2012	DATE
gujaf-29	197	1	kenya	GPE
gujaf-29	198	1	journal of economics	ORG
gujaf-29	198	2	vol.3	ORG
gujaf-29	198	3	no.7	GPE
gujaf-29	198	4	8	CARDINAL
gujaf-29	198	5	16	CARDINAL
gujaf-29	199	1	koeda	ORG
gujaf-29	199	2	j.	PERSON
gujaf-29	199	3	kramarenko	GPE
gujaf-29	199	4	2008	DATE
gujaf-29	200	1	azerbaijan	GPE
gujaf-29	202	1	115	CARDINAL
gujaf-29	203	1	lee	PERSON
gujaf-29	203	2	gordon r. h.	PERSON
gujaf-29	203	3	2005	DATE
gujaf-29	205	1	journal of public economics	ORG
gujaf-29	205	2	89	CARDINAL
gujaf-29	205	3	1027-1043	CARDINAL
gujaf-29	206	1	miron	ORG
gujaf-29	206	2	j. (	PERSON
gujaf-29	206	3	2013	DATE
gujaf-29	207	1	u.s.	GPE
gujaf-29	208	1	nondilemma	NORP
gujaf-29	209	1	718	CARDINAL
gujaf-29	210	1	monacelli	PERSON
gujaf-29	210	2	t.	GPE
gujaf-29	210	3	r. perotti	PERSON
gujaf-29	210	4	2006	DATE
gujaf-29	211	1	437	CARDINAL
gujaf-29	211	2	461	CARDINAL
gujaf-29	211	3	2008	DATE
gujaf-29	211	4	lebanon	GPE
gujaf-29	211	5	2	CARDINAL
gujaf-29	211	6	american university of	ORG
gujaf-29	211	7	beirut nursini	GPE
gujaf-29	211	8	n.	PERSON
gujaf-29	211	9	2017).effect	CARDINAL
gujaf-29	211	10	indonesia	GPE
gujaf-29	212	1	international journal of economics	ORG
gujaf-29	212	2	7(1	DATE
gujaf-29	212	3	358	CARDINAL
gujaf-29	213	1	nwankwo	ORG
gujaf-29	213	2	d.j.	GPE
gujaf-29	213	3	kalu	PERSON
gujaf-29	213	4	c.u.	GPE
gujaf-29	213	5	m.o.	GPE
gujaf-29	214	1	2017).fiscal	CARDINAL
gujaf-29	214	2	nigeria	GPE
gujaf-29	215	1	7	CARDINAL
gujaf-29	215	2	1	CARDINAL
gujaf-29	215	3	i.	PERSON
gujaf-29	215	4	2003	DATE
gujaf-29	216	1	nigeria	GPE
gujaf-29	217	1	cambridge	GPE
gujaf-29	217	2	ma	GPE
gujaf-29	217	3	london	GPE
gujaf-29	217	4	2013	CARDINAL
gujaf-29	217	5	c.a	PRODUCT
gujaf-29	217	6	2007	DATE
gujaf-29	218	1	nigerian	NORP
gujaf-29	218	2	the next 25 years	DATE
gujaf-29	218	3	makurdi	GPE
gujaf-29	218	4	aboki	GPE
gujaf-29	218	5	o'sullivan	PERSON
gujaf-29	218	6	steven	PERSON
gujaf-29	218	7	m. s.	PERSON
gujaf-29	219	1	new jersey	GPE
gujaf-29	219	2	07458	DATE
gujaf-29	219	3	pearson prentice hall	ORG
gujaf-29	219	4	307	CARDINAL
gujaf-29	220	1	sexton	GPE
gujaf-29	220	2	r., &fortura	ORG
gujaf-29	220	3	2005	DATE
gujaf-29	222	1	wanniski	PERSON
gujaf-29	222	2	jude	PERSON
gujaf-29	222	3	1978	DATE
gujaf-29	224	1	new york	GPE
gujaf-29	225	1	k.	PERSON
gujaf-29	225	2	2016	DATE
gujaf-29	226	1	tunisia	GPE
gujaf-29	227	1	the romanian economic journal	ORG