id	sid	eid	entity	type
gujaf-304	1	1	gusau journal of accounting	ORG
gujaf-304	2	1	5	CARDINAL
gujaf-304	2	2	1, april	DATE
gujaf-304	2	3	2024	CARDINAL
gujaf-304	2	4	2756-665x	CARDINAL
gujaf-304	2	5	social sciences	ORG
gujaf-304	2	6	federal university gusau	ORG
gujaf-304	2	7	zamfara state	GPE
gujaf-304	2	8	gusau journal of accounting	ORG
gujaf-304	2	9	5	CARDINAL
gujaf-304	2	10	1, april	DATE
gujaf-304	2	11	2024	CARDINAL
gujaf-304	2	12	5	CARDINAL
gujaf-304	2	13	1 april	DATE
gujaf-304	2	14	2024	CARDINAL
gujaf-304	2	15	2756-665x	CARDINAL
gujaf-304	2	16	social sciences	ORG
gujaf-304	2	17	federal university gusau	ORG
gujaf-304	2	18	zamfara state	GPE
gujaf-304	3	1	ahmadu bello university press limited	ORG
gujaf-304	3	2	zaria	PERSON
gujaf-304	3	3	kaduna state	GPE
gujaf-304	3	4	nigeria	GPE
gujaf-304	4	1	08065949711	CARDINAL
gujaf-304	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-304	5	2	5	CARDINAL
gujaf-304	5	3	1, april	DATE
gujaf-304	5	4	2024	CARDINAL
gujaf-304	6	1	shehu usman hassan department	PERSON
gujaf-304	7	1	muhammad mustapha	PERSON
gujaf-304	7	2	ahmadu bello university	ORG
gujaf-304	7	3	zaria	PERSON
gujaf-304	7	4	kaduna state	GPE
gujaf-304	8	1	umar farouk	PERSON
gujaf-304	8	2	federal university gusau	ORG
gujaf-304	8	3	zamfara state	GPE
gujaf-304	9	1	modu kumshe department of accounting	ORG
gujaf-304	9	2	university of maiduguri	ORG
gujaf-304	9	3	borno	GPE
gujaf-304	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-304	10	2	paul university	ORG
gujaf-304	11	1	prof kabir tahir hamid	PERSON
gujaf-304	11	2	bayero university	ORG
gujaf-304	11	3	kano	ORG
gujaf-304	12	1	prof	PERSON
gujaf-304	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-304	13	2	university of jos	ORG
gujaf-304	14	1	clifford ofurum department of accounting	ORG
gujaf-304	14	2	university of portharcourt	ORG
gujaf-304	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-304	16	2	ahmadu bello university	ORG
gujaf-304	16	3	zaria	PERSON
gujaf-304	17	1	prof	PERSON
gujaf-304	18	1	yusuf	PERSON
gujaf-304	19	1	b. rahman	PERSON
gujaf-304	19	2	lagos state university	ORG
gujaf-304	20	1	gusau journal of accounting	ORG
gujaf-304	20	2	5	CARDINAL
gujaf-304	20	3	1, april	DATE
gujaf-304	20	4	2024	CARDINAL
gujaf-304	21	1	suleiman a. s. aruwa	PERSON
gujaf-304	21	2	nasarawa state university	ORG
gujaf-304	21	3	keffi	GPE
gujaf-304	23	1	muhammad junaidu	PERSON
gujaf-304	23	2	kurawa department of accounting	ORG
gujaf-304	23	3	university kano	ORG
gujaf-304	25	1	muhammad habibu sabari department	PERSON
gujaf-304	25	2	ahmadu bello university	ORG
gujaf-304	25	3	zaria	PERSON
gujaf-304	25	4	prof	PERSON
gujaf-304	26	1	okpanachi joshua department of accounting	ORG
gujaf-304	26	2	nigerian defence academy	ORG
gujaf-304	26	3	kaduna	GPE
gujaf-304	27	1	hassan ibrahim department	PERSON
gujaf-304	27	2	ibb university	ORG
gujaf-304	27	3	niger state	GPE
gujaf-304	28	1	prof	PERSON
gujaf-304	29	1	mary okwo department of accounting	ORG
gujaf-304	29	2	enugu state university of science and technology	ORG
gujaf-304	31	1	aminu isah department of accounting	ORG
gujaf-304	31	2	bayero university	ORG
gujaf-304	31	3	kano	ORG
gujaf-304	32	1	prof	PERSON
gujaf-304	33	1	ahmadu bello department of accounting	ORG
gujaf-304	33	2	ahmadu bello university	ORG
gujaf-304	33	3	zaria	PERSON
gujaf-304	34	1	prof	PERSON
gujaf-304	35	1	musa yelwa abubakar department	PERSON
gujaf-304	35	2	usmanu danfodiyo university	ORG
gujaf-304	35	3	sokoto state	ORG
gujaf-304	36	1	prof	ORG
gujaf-304	37	1	salisu abubakar department of accounting	ORG
gujaf-304	37	2	ahmadu bello university	ORG
gujaf-304	37	3	zaria	PERSON
gujaf-304	37	4	kaduna state	GPE
gujaf-304	38	1	prof	PERSON
gujaf-304	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-304	39	2	dutse	GPE
gujaf-304	39	3	jigawa state	GPE
gujaf-304	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-304	41	2	bayero university	ORG
gujaf-304	42	1	gusau journal of accounting	ORG
gujaf-304	42	2	5	CARDINAL
gujaf-304	42	3	1, april	DATE
gujaf-304	42	4	2024	CARDINAL
gujaf-304	42	5	fatima	PERSON
gujaf-304	42	6	university of maiduguri	ORG
gujaf-304	42	7	borno	GPE
gujaf-304	43	1	dr.	PERSON
gujaf-304	43	2	nasiru a. ka’oje	PERSON
gujaf-304	43	3	usmanu danfodiyo university	ORG
gujaf-304	43	4	sokoto	PERSON
gujaf-304	44	1	aminu abdullahi department of accounting	ORG
gujaf-304	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-304	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-304	45	2	nigerian defence academy	ORG
gujaf-304	45	3	kaduna state	GPE
gujaf-304	46	1	dr.	PERSON
gujaf-304	46	2	saidu adamu department of accounting	ORG
gujaf-304	47	1	dr.	PERSON
gujaf-304	47	2	nasiru yunusa department	PERSON
gujaf-304	47	3	ahmadu bello university	ORG
gujaf-304	47	4	zaria	PERSON
gujaf-304	48	1	aisha	PERSON
gujaf-304	48	2	muhammad department	PERSON
gujaf-304	48	3	ahmadu bello university	ORG
gujaf-304	48	4	zaria	PERSON
gujaf-304	49	1	lawal muhammad	PERSON
gujaf-304	49	2	ahmadu bello university	ORG
gujaf-304	49	3	zaria	PERSON
gujaf-304	50	1	farouk	PERSON
gujaf-304	50	2	american university of nigeria	ORG
gujaf-304	50	3	yola	ORG
gujaf-304	51	1	bashir umar farouk	PERSON
gujaf-304	51	2	federal university gusau	ORG
gujaf-304	51	3	zamfara state	GPE
gujaf-304	52	1	dr emmanuel omokhuale department	PERSON
gujaf-304	52	2	federal university gusau	ORG
gujaf-304	53	1	state gusau journal of accounting	ORG
gujaf-304	53	2	5	CARDINAL
gujaf-304	53	3	1, april	DATE
gujaf-304	53	4	2024	CARDINAL
gujaf-304	53	5	vi advisory board	ORG
gujaf-304	54	1	kabiru isah	PERSON
gujaf-304	54	2	bayero university kano	ORG
gujaf-304	55	1	bashir	PERSON
gujaf-304	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-304	55	3	sokoto state	ORG
gujaf-304	57	1	muhammad tanko	PERSON
gujaf-304	57	2	kaduna state university	ORG
gujaf-304	57	3	kaduna	GPE
gujaf-304	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-304	58	2	sokoto state	ORG
gujaf-304	60	1	aliyu sulaiman kantudu	PERSON
gujaf-304	60	2	university kano	ORG
gujaf-304	61	1	yazid kabir ibrahim	PERSON
gujaf-304	61	2	federal university gusau	ORG
gujaf-304	61	3	zamfara state	GPE
gujaf-304	62	1	gusau journal of accounting	ORG
gujaf-304	62	2	5	CARDINAL
gujaf-304	62	3	1, april	DATE
gujaf-304	62	4	2024	CARDINAL
gujaf-304	62	5	gusau journal of accounting	ORG
gujaf-304	63	1	two	CARDINAL
gujaf-304	63	2	april and october annually	DATE
gujaf-304	64	1	the department of accounting	ORG
gujaf-304	64	2	social sciences	ORG
gujaf-304	64	3	federal university gusau	ORG
gujaf-304	64	4	zamfara state	GPE
gujaf-304	64	5	nigeria	GPE
gujaf-304	64	6	islamic finance	ORG
gujaf-304	64	7	islamic	NORP
gujaf-304	65	1	english	LANGUAGE
gujaf-304	66	1	more than 15	CARDINAL
gujaf-304	66	2	a4	ORG
gujaf-304	66	3	1.5	CARDINAL
gujaf-304	66	4	12	CARDINAL
gujaf-304	67	1	25 percent	PERCENT
gujaf-304	68	1	5000	CARDINAL
gujaf-304	68	2	more than 250	CARDINAL
gujaf-304	68	3	four	CARDINAL
gujaf-304	69	1	apa 7th	PRODUCT
gujaf-304	70	1	5	CARDINAL
gujaf-304	70	2	1, april	DATE
gujaf-304	70	3	2024	CARDINAL
gujaf-304	74	1	fcmb	PERSON
gujaf-304	74	2	7278465011	DATE
gujaf-304	74	3	gusau journal of accounting	ORG
gujaf-304	74	4	federal university gusau	ORG
gujaf-304	74	5	zamfara state	GPE
gujaf-304	76	1	+2348069393824	DATE
gujaf-304	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-304	76	3	5	CARDINAL
gujaf-304	76	4	1, april	DATE
gujaf-304	76	5	2024	DATE
gujaf-304	76	6	nigeria sirajo	GPE
gujaf-304	76	7	saad	PERSON
gujaf-304	76	8	shehu usman hassan phd	PERSON
gujaf-304	76	9	saidu adamu phd board	PERSON
gujaf-304	76	10	nigerian	NORP
gujaf-304	77	1	aliyu abubakar	PERSON
gujaf-304	77	2	yunusa nasiru phd	PERSON
gujaf-304	77	3	umar abubakar	PERSON
gujaf-304	77	4	nigeria	GPE
gujaf-304	77	5	shehu usman	ORG
gujaf-304	77	6	danson andrew	PERSON
gujaf-304	77	7	abdullahi bala ado phd	PERSON
gujaf-304	77	8	nigeria	GPE
gujaf-304	77	9	nkiru philomena	ORG
gujaf-304	77	10	esther	PERSON
gujaf-304	77	11	daniel gbadebo	PERSON
gujaf-304	77	12	nigeria	GPE
gujaf-304	77	13	bashir abdulrauf mohammed	PERSON
gujaf-304	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-304	78	1	salisu	ORG
gujaf-304	78	2	ibrahim yusuf phd	PERSON
gujaf-304	78	3	suleiman salami phd	PERSON
gujaf-304	78	4	ridwan ayagi phd	PERSON
gujaf-304	78	5	aca	ORG
gujaf-304	78	6	rashida lawal	PERSON
gujaf-304	78	7	phd	PERSON
gujaf-304	78	8	nigeria	GPE
gujaf-304	78	9	catherine omoleye	PERSON
gujaf-304	78	10	ezekiel phd csr	PERSON
gujaf-304	78	11	nigeria	GPE
gujaf-304	78	12	pls	NORP
gujaf-304	78	13	tajudeen alaburo	PERSON
gujaf-304	78	14	rofiat bolanle	GPE
gujaf-304	78	15	abdussalam	GPE
gujaf-304	78	16	abdulrahman abubakar	PERSON
gujaf-304	78	17	tajudeen	PERSON
gujaf-304	78	18	akeem olamilekan babatunde	PERSON
gujaf-304	78	19	nigeria	GPE
gujaf-304	78	20	adamu kanoma	PERSON
gujaf-304	78	21	nurudeen usman miko	PERSON
gujaf-304	78	22	augustine ayuba	ORG
gujaf-304	78	23	idris mohammed	PERSON
gujaf-304	78	24	mark g	PERSON
gujaf-304	78	25	tagwai gusau journal of accounting	ORG
gujaf-304	78	26	5	CARDINAL
gujaf-304	78	27	1, april	DATE
gujaf-304	78	28	2024	CARDINAL
gujaf-304	78	29	nigeria odogu	GPE
gujaf-304	78	30	terry keme zuode	PERSON
gujaf-304	78	31	phd	PERSON
gujaf-304	78	32	koroye	PERSON
gujaf-304	78	33	amapamo stephen board	ORG
gujaf-304	78	34	nigeria	GPE
gujaf-304	78	35	rashida lawal phd	PERSON
gujaf-304	79	1	kabir hamid tahir	PERSON
gujaf-304	79	2	nigeria	GPE
gujaf-304	79	3	adamu lawal bello	ORG
gujaf-304	80	1	j. okpanachi	PERSON
gujaf-304	81	1	t. nyor	PERSON
gujaf-304	81	2	lateef olumude mustapha	PERSON
gujaf-304	81	3	ph.d	ORG
gujaf-304	81	4	nigerian	NORP
gujaf-304	82	1	tajudeen alaburo	ORG
gujaf-304	82	2	abdulsalam	PERSON
gujaf-304	82	3	daniel gbadebo	PERSON
gujaf-304	82	4	nigeria	GPE
gujaf-304	82	5	idris mohammed	PERSON
gujaf-304	82	6	bejamin k	PERSON
gujaf-304	82	7	gugong phd	PERSON
gujaf-304	82	8	rofiat adedokun	PERSON
gujaf-304	82	9	abdulrahman	PERSON
gujaf-304	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-304	82	11	5	CARDINAL
gujaf-304	82	12	1, april	DATE
gujaf-304	82	13	2024	CARDINAL
gujaf-304	82	14	216	CARDINAL
gujaf-304	82	15	nigeria odogu	GPE
gujaf-304	82	16	terry keme zuode	PERSON
gujaf-304	82	17	phd	PERSON
gujaf-304	82	18	university of africa	ORG
gujaf-304	82	19	toru	GPE
gujaf-304	82	20	bayelsa state	GPE
gujaf-304	82	21	nigeria	GPE
gujaf-304	84	1	08088555157	DATE
gujaf-304	84	2	amapamo stephen	ORG
gujaf-304	84	3	federal university	ORG
gujaf-304	84	4	bayelsa state	GPE
gujaf-304	84	5	nigeria	GPE
gujaf-304	85	1	nigeria	GPE
gujaf-304	86	1	annual	DATE
gujaf-304	86	2	2012 to 2020	DATE
gujaf-304	86	3	15	CARDINAL
gujaf-304	86	4	nigerian	NORP
gujaf-304	86	5	january 1, 2021	DATE
gujaf-304	87	1	nigerian	NORP
gujaf-304	88	1	9.0	CARDINAL
gujaf-304	88	2	0.05	CARDINAL
gujaf-304	88	3	nigerian	NORP
gujaf-304	88	4	nigeria	GPE
gujaf-304	91	1	1	CARDINAL
gujaf-304	91	2	nigeria	GPE
gujaf-304	92	1	mailto:odoguterry@gmail.com gusau journal of accounting	ORG
gujaf-304	92	2	5	CARDINAL
gujaf-304	92	3	1, april	DATE
gujaf-304	92	4	2024 217	DATE
gujaf-304	92	5	nigeria	GPE
gujaf-304	93	1	taiwo	PERSON
gujaf-304	93	2	2017	CARDINAL
gujaf-304	93	3	nigeria	GPE
gujaf-304	94	1	nigeria	GPE
gujaf-304	94	2	china	GPE
gujaf-304	95	1	nigeria	GPE
gujaf-304	96	1	nigeria	GPE
gujaf-304	97	1	hours	TIME
gujaf-304	97	2	nigeria	GPE
gujaf-304	99	1	nigeria	GPE
gujaf-304	102	1	few minutes, hours	TIME
gujaf-304	104	1	nigeria	GPE
gujaf-304	105	1	nigeria	GPE
gujaf-304	105	2	annual	DATE
gujaf-304	107	1	contemporary gusau journal of accounting	ORG
gujaf-304	107	2	5	CARDINAL
gujaf-304	107	3	1, april	DATE
gujaf-304	107	4	2024	CARDINAL
gujaf-304	107	5	218	CARDINAL
gujaf-304	107	6	annual	DATE
gujaf-304	107	7	nigeria	GPE
gujaf-304	108	1	ten years	DATE
gujaf-304	108	2	annual	DATE
gujaf-304	108	3	nigeria	GPE
gujaf-304	111	1	nigeria	GPE
gujaf-304	112	1	nigeria	GPE
gujaf-304	114	1	nigeria	GPE
gujaf-304	116	1	chinese	NORP
gujaf-304	116	2	zero	CARDINAL
gujaf-304	117	1	nigeria	GPE
gujaf-304	118	1	nigeria	GPE
gujaf-304	118	2	gusau journal of accounting	ORG
gujaf-304	118	3	5	CARDINAL
gujaf-304	118	4	1, april	DATE
gujaf-304	118	5	2024 219	DATE
gujaf-304	118	6	nigeria	GPE
gujaf-304	119	1	nigeria	GPE
gujaf-304	120	1	nigerian	NORP
gujaf-304	120	2	nigerian	NORP
gujaf-304	121	1	first	ORDINAL
gujaf-304	121	2	nigerian	NORP
gujaf-304	122	1	second	ORDINAL
gujaf-304	122	2	nigerian	NORP
gujaf-304	123	1	third	ORDINAL
gujaf-304	123	2	nigerian	NORP
gujaf-304	124	1	nigerian	NORP
gujaf-304	125	1	kenton	GPE
gujaf-304	125	2	2022	CARDINAL
gujaf-304	126	1	first	ORDINAL
gujaf-304	126	2	2019	DATE
gujaf-304	128	1	das	GPE
gujaf-304	128	2	hu	PERSON
gujaf-304	128	3	xu	PERSON
gujaf-304	128	4	2019	DATE
gujaf-304	132	1	2016	DATE
gujaf-304	133	1	financial gusau journal of accounting	ORG
gujaf-304	133	2	5	CARDINAL
gujaf-304	133	3	1, april	DATE
gujaf-304	133	4	2024 220	DATE
gujaf-304	133	5	kayshap & stein	ORG
gujaf-304	133	6	1994	DATE
gujaf-304	133	7	van den heuvel	PERSON
gujaf-304	133	8	2002	DATE
gujaf-304	134	1	n.d.	GPE
gujaf-304	135	1	kenton	GPE
gujaf-304	135	2	2022	CARDINAL
gujaf-304	137	1	annual	DATE
gujaf-304	137	2	annual	DATE
gujaf-304	138	1	findling	GPE
gujaf-304	138	2	n.d.	GPE
gujaf-304	139	1	sanker	NORP
gujaf-304	139	2	n.d.	GPE
gujaf-304	140	1	prior to the 21st century	DATE
gujaf-304	143	1	okonkwo & ekwueme	ORG
gujaf-304	143	2	2022	CARDINAL
gujaf-304	145	1	2019	DATE
gujaf-304	146	1	2018	DATE
gujaf-304	148	1	gusau journal of accounting	ORG
gujaf-304	148	2	5	CARDINAL
gujaf-304	148	3	1, april,	DATE
gujaf-304	148	4	2024 221	DATE
gujaf-304	148	5	2020	DATE
gujaf-304	148	6	first	ORDINAL
gujaf-304	148	7	1879	DATE
gujaf-304	148	8	james ritty	PERSON
gujaf-304	148	9	1884	DATE
gujaf-304	149	1	the early 1900s	DATE
gujaf-304	151	1	ibm	ORG
gujaf-304	151	2	1973	DATE
gujaf-304	152	1	new york	GPE
gujaf-304	152	2	gene mosher	PERSON
gujaf-304	152	3	1986	DATE
gujaf-304	152	4	heinig	ORG
gujaf-304	152	5	2020	DATE
gujaf-304	153	1	mosher	PERSON
gujaf-304	153	2	microsoft	ORG
gujaf-304	153	3	1990	DATE
gujaf-304	153	4	2023	CARDINAL
gujaf-304	154	1	the 21st century	DATE
gujaf-304	155	1	2023	CARDINAL
gujaf-304	156	1	1.25%	PERCENT
gujaf-304	156	2	2011	DATE
gujaf-304	157	1	2011	DATE
gujaf-304	159	1	han & greene	ORG
gujaf-304	159	2	2007	DATE
gujaf-304	161	1	han & greene	ORG
gujaf-304	161	2	2007	DATE
gujaf-304	162	1	gusau journal of accounting	ORG
gujaf-304	162	2	5	CARDINAL
gujaf-304	162	3	1, april	DATE
gujaf-304	162	4	2024	CARDINAL
gujaf-304	162	5	222	CARDINAL
gujaf-304	162	6	the federal reserve bank	ORG
gujaf-304	162	7	philadelphia	GPE
gujaf-304	162	8	2015	DATE
gujaf-304	163	1	li	PERSON
gujaf-304	163	2	li	PERSON
gujaf-304	163	3	2022	CARDINAL
gujaf-304	164	1	gusau journal of accounting	ORG
gujaf-304	164	2	5	CARDINAL
gujaf-304	164	3	1, april	DATE
gujaf-304	164	4	2024 223	CARDINAL
gujaf-304	164	5	1	CARDINAL
gujaf-304	165	1	t period 1	DATE
gujaf-304	165	2	2,500 to 150,000 5-28 %	CARDINAL
gujaf-304	165	3	4	CARDINAL
gujaf-304	165	4	26	CARDINAL
gujaf-304	166	1	2	CARDINAL
gujaf-304	166	2	migo kwikmoney maximum	PERSON
gujaf-304	166	3	500,000	CARDINAL
gujaf-304	166	4	5-15 %	PERCENT
gujaf-304	166	5	2	CARDINAL
gujaf-304	167	1	3	CARDINAL
gujaf-304	167	2	150,000	CARDINAL
gujaf-304	167	3	above 3.5 %	PERCENT
gujaf-304	167	4	4 to 8	CARDINAL
gujaf-304	168	1	4. kiakia 50,000	CARDINAL
gujaf-304	168	2	3.5 %	PERCENT
gujaf-304	168	3	2	CARDINAL
gujaf-304	169	1	5	CARDINAL
gujaf-304	169	2	aella	PERSON
gujaf-304	169	3	1,500 to	CARDINAL
gujaf-304	169	4	4-29%	PERCENT
gujaf-304	169	5	4	CARDINAL
gujaf-304	170	1	6	CARDINAL
gujaf-304	170	2	1,000	CARDINAL
gujaf-304	170	3	15 34%	PERCENT
gujaf-304	172	1	4 to 40	CARDINAL
gujaf-304	173	1	7	CARDINAL
gujaf-304	173	2	1,000	CARDINAL
gujaf-304	173	3	5-15%	PERCENT
gujaf-304	173	4	8	CARDINAL
gujaf-304	173	5	renmoney max	PERSON
gujaf-304	174	1	4,000,000	CARDINAL
gujaf-304	174	2	2.8%	PERCENT
gujaf-304	174	3	9	CARDINAL
gujaf-304	174	4	10,000 500,000	CARDINAL
gujaf-304	174	5	4	CARDINAL
gujaf-304	175	1	gusau journal of accounting	ORG
gujaf-304	175	2	5	CARDINAL
gujaf-304	175	3	1, april	DATE
gujaf-304	175	4	2024 224 10	DATE
gujaf-304	176	1	sme financing lagos	ORG
gujaf-304	176	2	11	CARDINAL
gujaf-304	177	1	12	CARDINAL
gujaf-304	178	1	3.5 %	PERCENT
gujaf-304	178	2	13	CARDINAL
gujaf-304	179	1	max	PERSON
gujaf-304	180	1	5,000,000	CARDINAL
gujaf-304	180	2	2023	CARDINAL
gujaf-304	180	3	nigerian	NORP
gujaf-304	181	1	nigerian	NORP
gujaf-304	182	1	nigerian	NORP
gujaf-304	183	1	nigerian	NORP
gujaf-304	184	1	gusau journal of accounting	ORG
gujaf-304	184	2	5	CARDINAL
gujaf-304	184	3	1, april	DATE
gujaf-304	184	4	2024 225	CARDINAL
gujaf-304	184	5	hogan	ORG
gujaf-304	184	6	1991	DATE
gujaf-304	190	1	nigeria	GPE
gujaf-304	191	1	west africa	GPE
gujaf-304	192	1	firstly	ORDINAL
gujaf-304	192	2	2019	DATE
gujaf-304	192	3	nigeria	GPE
gujaf-304	192	4	nigeria	GPE
gujaf-304	193	1	secondary	ORDINAL
gujaf-304	193	2	annual	DATE
gujaf-304	194	1	secondly	ORDINAL
gujaf-304	194	2	2020	DATE
gujaf-304	194	3	nigeria	GPE
gujaf-304	194	4	nigeria	GPE
gujaf-304	195	1	9.0	CARDINAL
gujaf-304	195	2	annual	DATE
gujaf-304	195	3	9	CARDINAL
gujaf-304	195	4	the nigerian exchange group	ORG
gujaf-304	196	1	thirdly	ORDINAL
gujaf-304	196	2	ngo	GPE
gujaf-304	196	3	2020	DATE
gujaf-304	196	4	gusau journal of accounting	ORG
gujaf-304	196	5	5	CARDINAL
gujaf-304	196	6	1, april	DATE
gujaf-304	196	7	2024 226	DATE
gujaf-304	197	1	secondary	ORDINAL
gujaf-304	198	1	okonkwo & ekwueme	ORG
gujaf-304	198	2	2022	CARDINAL
gujaf-304	198	3	nigerian	NORP
gujaf-304	198	4	13	CARDINAL
gujaf-304	198	5	nigeria	GPE
gujaf-304	199	1	9.0	CARDINAL
gujaf-304	199	2	annual	DATE
gujaf-304	199	3	2009	DATE
gujaf-304	199	4	2019	DATE
gujaf-304	201	1	first	ORDINAL
gujaf-304	201	2	sari &	ORG
gujaf-304	201	3	2020	DATE
gujaf-304	201	4	3.0	CARDINAL
gujaf-304	201	5	100	CARDINAL
gujaf-304	201	6	indonesia	GPE
gujaf-304	203	1	dongi	PERSON
gujaf-304	203	2	al.	PERSON
gujaf-304	203	3	2020	DATE
gujaf-304	203	4	china	GPE
gujaf-304	205	1	china	GPE
gujaf-304	206	1	orina	GPE
gujaf-304	206	2	2021	CARDINAL
gujaf-304	206	3	kenya	GPE
gujaf-304	206	4	kenya	GPE
gujaf-304	207	1	3	CARDINAL
gujaf-304	207	2	annual	DATE
gujaf-304	207	3	gusau journal of accounting	ORG
gujaf-304	207	4	5	CARDINAL
gujaf-304	207	5	1, april	DATE
gujaf-304	207	6	2024	CARDINAL
gujaf-304	207	7	227	CARDINAL
gujaf-304	207	8	nigeria	GPE
gujaf-304	207	9	kothari & garg	ORG
gujaf-304	207	10	2014	DATE
gujaf-304	208	1	nigeria	GPE
gujaf-304	208	2	january 1, 2020	DATE
gujaf-304	209	1	annual	DATE
gujaf-304	209	2	cbn	ORG
gujaf-304	209	3	annual	DATE
gujaf-304	209	4	15	CARDINAL
gujaf-304	209	5	nigeria	GPE
gujaf-304	209	6	january 1, 2020	DATE
gujaf-304	211	1	2012	DATE
gujaf-304	212	1	profitafter	ORG
gujaf-304	212	2	2012	DATE
gujaf-304	212	3	2020	DATE
gujaf-304	213	1	9.0	CARDINAL
gujaf-304	213	2	95%	PERCENT
gujaf-304	213	3	aiken & west	ORG
gujaf-304	213	4	1991	DATE
gujaf-304	214	1	pearson moment	PERSON
gujaf-304	215	1	two	CARDINAL
gujaf-304	215	2	0.05	CARDINAL
gujaf-304	216	1	0.05	CARDINAL
gujaf-304	216	2	0.05	CARDINAL
gujaf-304	216	3	gusau journal of accounting	ORG
gujaf-304	216	4	5	CARDINAL
gujaf-304	216	5	1, april	DATE
gujaf-304	216	6	2024	CARDINAL
gujaf-304	216	7	ho2	ORG
gujaf-304	216	8	0.05	CARDINAL
gujaf-304	216	9	ho2	PERSON
gujaf-304	216	10	0.05	CARDINAL
gujaf-304	216	11	4	CARDINAL
gujaf-304	216	12	secondary	ORDINAL
gujaf-304	216	13	1 and	CARDINAL
gujaf-304	216	14	3	CARDINAL
gujaf-304	216	15	4	DATE
gujaf-304	216	16	5	DATE
gujaf-304	216	17	two	CARDINAL
gujaf-304	217	1	2	CARDINAL
gujaf-304	217	2	annual	DATE
gujaf-304	217	3	s / n year	EVENT
gujaf-304	217	4	annual	DATE
gujaf-304	217	5	annual	DATE
gujaf-304	217	6	000,000	CARDINAL
gujaf-304	217	7	419 12	DATE
gujaf-304	217	8	7,708	CARDINAL
gujaf-304	217	9	3	CARDINAL
gujaf-304	217	10	456	CARDINAL
gujaf-304	217	11	15	CARDINAL
gujaf-304	217	12	7,269	CARDINAL
gujaf-304	217	13	6,195	CARDINAL
gujaf-304	217	14	4,481	CARDINAL
gujaf-304	217	15	729	CARDINAL
gujaf-304	217	16	11 9,113	CARDINAL
gujaf-304	217	17	annual	DATE
gujaf-304	217	18	dmbs	ORG
gujaf-304	217	19	cbn	ORG
gujaf-304	217	20	2023	CARDINAL
gujaf-304	218	1	1	CARDINAL
gujaf-304	218	2	nigeria	GPE
gujaf-304	219	1	2012 to 2020	DATE
gujaf-304	220	1	annual	DATE
gujaf-304	221	1	gusau journal of accounting	ORG
gujaf-304	221	2	5	CARDINAL
gujaf-304	221	3	1, april	DATE
gujaf-304	221	4	2024 229	DATE
gujaf-304	221	5	3	CARDINAL
gujaf-304	221	6	annual	DATE
gujaf-304	221	7	s / n year	ORG
gujaf-304	221	8	annual	DATE
gujaf-304	221	9	annual	DATE
gujaf-304	221	10	000,000	CARDINAL
gujaf-304	221	11	2012	DATE
gujaf-304	221	12	161	CARDINAL
gujaf-304	221	13	2014	DATE
gujaf-304	221	14	312	CARDINAL
gujaf-304	221	15	448	CARDINAL
gujaf-304	221	16	91	CARDINAL
gujaf-304	221	17	132	CARDINAL
gujaf-304	221	18	6 2017	CARDINAL
gujaf-304	221	19	1,409	CARDINAL
gujaf-304	221	20	184	CARDINAL
gujaf-304	221	21	2,383	CARDINAL
gujaf-304	221	22	3,204	CARDINAL
gujaf-304	221	23	478	CARDINAL
gujaf-304	221	24	382	CARDINAL
gujaf-304	221	25	235,617	CARDINAL
gujaf-304	221	26	2023	CARDINAL
gujaf-304	222	1	2	CARDINAL
gujaf-304	222	2	nigeria	GPE
gujaf-304	223	1	annual	DATE
gujaf-304	223	2	2012 to 2020	DATE
gujaf-304	224	1	annual	DATE
gujaf-304	224	2	annual	DATE
gujaf-304	224	3	1	CARDINAL
gujaf-304	224	4	annual	DATE
gujaf-304	224	5	2	CARDINAL
gujaf-304	224	6	some years	DATE
gujaf-304	224	7	2019	DATE
gujaf-304	225	1	4	CARDINAL
gujaf-304	225	2	0.946 1 0.470	QUANTITY
gujaf-304	225	3	9.0	CARDINAL
gujaf-304	225	4	2023	CARDINAL
gujaf-304	226	1	0.643	CARDINAL
gujaf-304	228	1	http://www.cbn.gov.ng/ gusau journal of accounting	ORG
gujaf-304	228	2	5	CARDINAL
gujaf-304	228	3	1, april	DATE
gujaf-304	228	4	2024 230	CARDINAL
gujaf-304	228	5	5	CARDINAL
gujaf-304	228	6	0.645	CARDINAL
gujaf-304	228	7	1 0.470	QUANTITY
gujaf-304	228	8	9.0	CARDINAL
gujaf-304	228	9	2023	CARDINAL
gujaf-304	228	10	0.645	CARDINAL
gujaf-304	229	1	6	CARDINAL
gujaf-304	229	2	nigeria	GPE
gujaf-304	230	1	1	CARDINAL
gujaf-304	231	1	386119624.577 21896711.577 17.634 0.000	QUANTITY
gujaf-304	231	2	9.844e-005	CARDINAL
gujaf-304	231	3	0.946	CARDINAL
gujaf-304	231	4	0.895	CARDINAL
gujaf-304	231	5	0.881	CARDINAL
gujaf-304	231	6	9.0	CARDINAL
gujaf-304	231	7	2023	CARDINAL
gujaf-304	232	1	5	CARDINAL
gujaf-304	232	2	0.05	CARDINAL
gujaf-304	233	1	nigerian	NORP
gujaf-304	234	1	gusau journal of accounting	ORG
gujaf-304	234	2	5	CARDINAL
gujaf-304	234	3	1, april	DATE
gujaf-304	234	4	2024 231	DATE
gujaf-304	234	5	7	CARDINAL
gujaf-304	234	6	nigerian	NORP
gujaf-304	236	1	1	CARDINAL
gujaf-304	236	2	36832794.10	CARDINAL
gujaf-304	236	3	0.06	CARDINAL
gujaf-304	237	1	0.643	CARDINAL
gujaf-304	237	2	0.413	CARDINAL
gujaf-304	237	3	0.329	CARDINAL
gujaf-304	237	4	9.0	CARDINAL
gujaf-304	237	5	2023	CARDINAL
gujaf-304	238	1	6	CARDINAL
gujaf-304	238	2	0.062	CARDINAL
gujaf-304	238	3	0.05	CARDINAL
gujaf-304	238	4	0.062	CARDINAL
gujaf-304	238	5	0.05	CARDINAL
gujaf-304	239	1	ho2	ORG
gujaf-304	239	2	nigerian	NORP
gujaf-304	240	1	8	CARDINAL
gujaf-304	240	2	nigerian	NORP
gujaf-304	243	1	2	CARDINAL
gujaf-304	243	2	6968674828203	DATE
gujaf-304	244	1	561 760268324455	DATE
gujaf-304	245	1	259	CARDINAL
gujaf-304	245	2	0.299	CARDINAL
gujaf-304	245	3	0.089	CARDINAL
gujaf-304	245	4	0.041	CARDINAL
gujaf-304	245	5	9.0	CARDINAL
gujaf-304	245	6	2023	CARDINAL
gujaf-304	245	7	5	CARDINAL
gujaf-304	245	8	1, april	DATE
gujaf-304	245	9	2024	CARDINAL
gujaf-304	245	10	7	CARDINAL
gujaf-304	245	11	0.435	CARDINAL
gujaf-304	245	12	0.05	CARDINAL
gujaf-304	245	13	0.435	CARDINAL
gujaf-304	245	14	0.05	CARDINAL
gujaf-304	246	1	nigerian	NORP
gujaf-304	247	1	9	CARDINAL
gujaf-304	247	2	nigerian	NORP
gujaf-304	248	1	standardi zed coefficie nts	PERSON
gujaf-304	249	1	2	CARDINAL
gujaf-304	249	2	617180826488	CARDINAL
gujaf-304	249	3	0.0 00	QUANTITY
gujaf-304	250	1	0.012	CARDINAL
gujaf-304	251	1	0.654	CARDINAL
gujaf-304	251	2	0.428	CARDINAL
gujaf-304	251	3	0.346	CARDINAL
gujaf-304	251	4	9.0	CARDINAL
gujaf-304	251	5	2023	CARDINAL
gujaf-304	251	6	8	CARDINAL
gujaf-304	251	7	0.043	CARDINAL
gujaf-304	251	8	0.05	CARDINAL
gujaf-304	251	9	0.043	CARDINAL
gujaf-304	252	1	nigerian	NORP
gujaf-304	253	1	nigerian	NORP
gujaf-304	254	1	5	CARDINAL
gujaf-304	254	2	nigerian	NORP
gujaf-304	254	3	about 89.5%	PERCENT
gujaf-304	258	1	the job gusau journal of accounting	ORG
gujaf-304	258	2	5	CARDINAL
gujaf-304	258	3	1, april	DATE
gujaf-304	258	4	2024	CARDINAL
gujaf-304	258	5	233	CARDINAL
gujaf-304	260	1	2019	DATE
gujaf-304	260	2	2020	DATE
gujaf-304	260	3	le & ngo	ORG
gujaf-304	260	4	2020	DATE
gujaf-304	260	5	nigeria	GPE
gujaf-304	260	6	okonkwo & ekwueme	ORG
gujaf-304	260	7	2022	CARDINAL
gujaf-304	261	1	6	CARDINAL
gujaf-304	261	2	41%	PERCENT
gujaf-304	261	3	nigerian	NORP
gujaf-304	263	1	sari &	ORG
gujaf-304	263	2	2020	DATE
gujaf-304	264	1	7	CARDINAL
gujaf-304	264	2	about 9%	PERCENT
gujaf-304	264	3	nigerian	NORP
gujaf-304	266	1	0.089	CARDINAL
gujaf-304	266	2	7	CARDINAL
gujaf-304	266	3	0.299	CARDINAL
gujaf-304	267	1	dmbs	ORG
gujaf-304	268	1	8	CARDINAL
gujaf-304	268	2	nigerian	NORP
gujaf-304	269	1	0.428	CARDINAL
gujaf-304	269	2	0.654	CARDINAL
gujaf-304	269	3	8	CARDINAL
gujaf-304	269	4	0.65	CARDINAL
gujaf-304	271	1	5	CARDINAL
gujaf-304	271	2	nigeria	GPE
gujaf-304	271	3	5	CARDINAL
gujaf-304	271	4	1, april	DATE
gujaf-304	271	5	2024 234	DATE
gujaf-304	271	6	nigeria	GPE
gujaf-304	272	1	nigeria	GPE
gujaf-304	274	1	aiken	GPE
gujaf-304	274	2	l.s.	GPE
gujaf-304	274	3	& west	GPE
gujaf-304	274	4	s.g.	GPE
gujaf-304	274	5	1991	DATE
gujaf-304	276	1	washington	GPE
gujaf-304	276	2	american psychological association	ORG
gujaf-304	277	1	athow	PERSON
gujaf-304	277	2	2023	CARDINAL
gujaf-304	279	1	january 20	DATE
gujaf-304	279	2	2023	CARDINAL
gujaf-304	280	1	chukwuma	GPE
gujaf-304	280	2	o.j.	GPE
gujaf-304	280	3	2018	DATE
gujaf-304	282	1	january 5	DATE
gujaf-304	282	2	2023	CARDINAL
gujaf-304	284	1	das	GPE
gujaf-304	284	2	u.s.	GPE
gujaf-304	284	3	hu	PERSON
gujaf-304	284	4	t.t.	PERSON
gujaf-304	284	5	2019	CARDINAL
gujaf-304	286	1	april 20	DATE
gujaf-304	286	2	2023	CARDINAL
gujaf-304	287	1	dongi	PERSON
gujaf-304	287	2	j., yin, l.	PERSON
gujaf-304	287	3	liu	PERSON
gujaf-304	287	4	x.	GPE
gujaf-304	287	5	hu	PERSON
gujaf-304	287	6	m., li	PERSON
gujaf-304	287	7	x.	GPE
gujaf-304	287	8	& liu	PERSON
gujaf-304	287	9	2020	DATE
gujaf-304	288	1	china	GPE
gujaf-304	289	1	72	DATE
gujaf-304	289	2	45	CARDINAL
gujaf-304	289	3	62	CARDINAL
gujaf-304	289	4	federal reserve bank	ORG
gujaf-304	289	5	philadelphia	GPE
gujaf-304	289	6	2015	CARDINAL
gujaf-304	291	1	january 5	DATE
gujaf-304	291	2	2023	CARDINAL
gujaf-304	291	3	federal reserve bank	ORG
gujaf-304	291	4	philadelphia	GPE
gujaf-304	291	5	j. (	PERSON
gujaf-304	291	6	n.d.	GPE
gujaf-304	293	1	march 21	DATE
gujaf-304	293	2	2023	CARDINAL
gujaf-304	293	3	l.	PERSON
gujaf-304	293	4	2019	DATE
gujaf-304	295	1	may 23	DATE
gujaf-304	295	2	2023	CARDINAL
gujaf-304	296	1	han	NORP
gujaf-304	296	2	f.j.	GPE
gujaf-304	296	3	2007	DATE
gujaf-304	298	1	14(3	CARDINAL
gujaf-304	298	2	478	CARDINAL
gujaf-304	299	1	heinig	ORG
gujaf-304	299	2	i.	PERSON
gujaf-304	299	3	2020	DATE
gujaf-304	301	1	january 24	DATE
gujaf-304	301	2	2023	CARDINAL
gujaf-304	301	3	blog hogan	PERSON
gujaf-304	301	4	r.	PERSON
gujaf-304	301	5	1991	DATE
gujaf-304	303	1	m. d. dunnette & l. m. hough	ORG
gujaf-304	303	2	2	CARDINAL
gujaf-304	303	3	873	CARDINAL
gujaf-304	304	1	5	CARDINAL
gujaf-304	304	2	1, april	DATE
gujaf-304	304	3	2024	CARDINAL
gujaf-304	304	4	235	CARDINAL
gujaf-304	304	5	kayshap	ORG
gujaf-304	304	6	a., & stein j. (1994)	ORG
gujaf-304	306	1	29	CARDINAL
gujaf-304	306	2	221	CARDINAL
gujaf-304	306	3	kenton	GPE
gujaf-304	306	4	w.	PERSON
gujaf-304	306	5	2022	CARDINAL
gujaf-304	308	1	march 22	DATE
gujaf-304	308	2	2023	CARDINAL
gujaf-304	308	3	kothari	PERSON
gujaf-304	308	4	c. r.	PERSON
gujaf-304	308	5	g.	PERSON
gujaf-304	308	6	2014	DATE
gujaf-304	310	1	new delhi	GPE
gujaf-304	311	1	t.d.	GPE
gujaf-304	311	2	& ngo	GPE
gujaf-304	311	3	t.	GPE
gujaf-304	311	4	2020	DATE
gujaf-304	313	1	20	CARDINAL
gujaf-304	313	2	2	CARDINAL
gujaf-304	313	3	65-73	CARDINAL
gujaf-304	314	1	li	PERSON
gujaf-304	314	2	z.	PERSON
gujaf-304	314	3	li	PERSON
gujaf-304	314	4	a. bellotti	PERSON
gujaf-304	314	5	a., & yao	ORG
gujaf-304	314	6	x.	PERSON
gujaf-304	314	7	2022	CARDINAL
gujaf-304	316	1	european journal of operation research	ORG
gujaf-304	317	1	february 24	DATE
gujaf-304	317	2	2023	CARDINAL
gujaf-304	317	3	nwakoby	ORG
gujaf-304	317	4	n. p.	PERSON
gujaf-304	317	5	j.a.	GPE
gujaf-304	317	6	r. a.	PERSON
gujaf-304	317	7	anukwu	ORG
gujaf-304	317	8	c. c.	GPE
gujaf-304	317	9	2020	DATE
gujaf-304	318	1	nigeria	GPE
gujaf-304	318	2	2009-2018	DATE
gujaf-304	319	1	the asian institute of research journal of economics	ORG
gujaf-304	319	2	3(2	CARDINAL
gujaf-304	319	3	637-649	CARDINAL
gujaf-304	319	4	a. a.	PERSON
gujaf-304	319	5	c. m.	PERSON
gujaf-304	319	6	2022	CARDINAL
gujaf-304	320	1	nigerian	NORP
gujaf-304	321	1	8(3	DATE
gujaf-304	321	2	105	CARDINAL
gujaf-304	322	1	2011	DATE
gujaf-304	323	1	cbn	PERSON
gujaf-304	324	1	june 23	DATE
gujaf-304	324	2	2023	CARDINAL
gujaf-304	324	3	the http://www.mobilemoneyafrica.com/ orina	FAC
gujaf-304	324	4	c., & sporta	ORG
gujaf-304	324	5	f.	PERSON
gujaf-304	324	6	2021	CARDINAL
gujaf-304	325	1	kenya	GPE
gujaf-304	326	1	international journal of economics	ORG
gujaf-304	326	2	10	CARDINAL
gujaf-304	326	3	11	CARDINAL
gujaf-304	326	4	12-22	CARDINAL
gujaf-304	327	1	rivera	PERSON
gujaf-304	327	2	2023	CARDINAL
gujaf-304	329	1	february 22	DATE
gujaf-304	329	2	2023	CARDINAL
gujaf-304	329	3	g. (	PERSON
gujaf-304	329	4	n.d.	GPE
gujaf-304	331	1	march 21	DATE
gujaf-304	331	2	2023	CARDINAL
gujaf-304	331	3	m.w.	GPE
gujaf-304	331	4	2020	DATE
gujaf-304	333	1	4(2	CARDINAL
gujaf-304	333	2	179	CARDINAL
gujaf-304	334	1	taiwo	PERSON
gujaf-304	334	2	j.n. & agwu	ORG
gujaf-304	334	3	m.e	GPE
gujaf-304	334	4	2017	CARDINAL
gujaf-304	334	5	nigeria	GPE
gujaf-304	335	1	6(1	CARDINAL
gujaf-304	335	2	1-10	CARDINAL
gujaf-304	336	1	2016	CARDINAL
gujaf-304	338	1	march 2	DATE
gujaf-304	338	2	2023	CARDINAL
gujaf-304	339	1	5	CARDINAL
gujaf-304	339	2	1, april	DATE
gujaf-304	339	3	2024	CARDINAL
gujaf-304	339	4	236	CARDINAL
gujaf-304	339	5	j. t., yahaya	PERSON
gujaf-304	339	6	a., & edicha	ORG
gujaf-304	339	7	m. j.	PERSON
gujaf-304	339	8	2019	CARDINAL
gujaf-304	340	1	nigeria	GPE
gujaf-304	341	1	lafia journal of economics	ORG
gujaf-304	341	2	4(1	CARDINAL
gujaf-304	341	3	110	CARDINAL
gujaf-304	342	1	van den heuvel	PERSON
gujaf-304	342	2	s.	PERSON
gujaf-304	342	3	2002	DATE
gujaf-304	344	1	259	CARDINAL