id	sid	eid	entity	type
gujaf-314	1	1	microsoft	ORG
gujaf-314	1	2	5	CARDINAL
gujaf-314	1	3	2	CARDINAL
gujaf-314	1	4	5	CARDINAL
gujaf-314	1	5	2, october	DATE
gujaf-314	1	6	2024	DATE
gujaf-314	1	7	5	CARDINAL
gujaf-314	1	8	2	CARDINAL
gujaf-314	1	9	october	DATE
gujaf-314	1	10	2024	CARDINAL
gujaf-314	1	11	2756-665x	CARDINAL
gujaf-314	1	12	social sciences	ORG
gujaf-314	1	13	federal university gusau	ORG
gujaf-314	1	14	zamfara state	GPE
gujaf-314	1	15	gusau journal of accounting	ORG
gujaf-314	1	16	5	CARDINAL
gujaf-314	1	17	2, october	DATE
gujaf-314	1	18	2024	CARDINAL
gujaf-314	2	1	5	CARDINAL
gujaf-314	2	2	2	CARDINAL
gujaf-314	2	3	october	DATE
gujaf-314	2	4	2024	CARDINAL
gujaf-314	2	5	2756-665x	CARDINAL
gujaf-314	2	6	social sciences	ORG
gujaf-314	2	7	federal university gusau	ORG
gujaf-314	2	8	zamfara state	GPE
gujaf-314	3	1	ahmadu bello university press limited	ORG
gujaf-314	3	2	zaria kaduna	PERSON
gujaf-314	3	3	nigeria	GPE
gujaf-314	4	1	08065949711	CARDINAL
gujaf-314	4	2	069-879121	CARDINAL
gujaf-314	5	1	www.abupress.com.ng gusau journal of accounting	ORG
gujaf-314	5	2	5	CARDINAL
gujaf-314	5	3	2, october	DATE
gujaf-314	5	4	2024	CARDINAL
gujaf-314	5	5	shehu usman hassan department	PERSON
gujaf-314	6	1	muhammad mustapha	PERSON
gujaf-314	6	2	ahmadu bello university	ORG
gujaf-314	6	3	zaria	PERSON
gujaf-314	6	4	kaduna state	GPE
gujaf-314	7	1	umar farouk	PERSON
gujaf-314	7	2	federal university gusau	ORG
gujaf-314	7	3	zamfara state	GPE
gujaf-314	8	1	modu kumshe department of accounting	ORG
gujaf-314	8	2	university of maiduguri	ORG
gujaf-314	8	3	borno	GPE
gujaf-314	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-314	9	2	paul university	ORG
gujaf-314	10	1	prof kabir tahir hamid	PERSON
gujaf-314	10	2	bayero university	ORG
gujaf-314	10	3	kano	ORG
gujaf-314	11	1	prof	PERSON
gujaf-314	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-314	12	2	university of jos	ORG
gujaf-314	13	1	clifford ofurum department of accounting	ORG
gujaf-314	13	2	university of portharcourt	ORG
gujaf-314	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-314	15	2	ahmadu bello university	ORG
gujaf-314	15	3	zaria	PERSON
gujaf-314	16	1	prof	PERSON
gujaf-314	17	1	yusuf	PERSON
gujaf-314	18	1	b. rahman	PERSON
gujaf-314	18	2	lagos state university	ORG
gujaf-314	20	1	suleiman a. s. aruwa	PERSON
gujaf-314	20	2	nasarawa state university	ORG
gujaf-314	20	3	keffi	GPE
gujaf-314	22	1	muhammad junaidu	PERSON
gujaf-314	22	2	kurawa department of accounting	ORG
gujaf-314	22	3	university kano	ORG
gujaf-314	24	1	muhammad habibu sabari department	PERSON
gujaf-314	24	2	ahmadu bello university	ORG
gujaf-314	24	3	zaria.	PERSON
gujaf-314	25	1	gusau journal of accounting	ORG
gujaf-314	25	2	5	CARDINAL
gujaf-314	25	3	2, october	DATE
gujaf-314	25	4	2024	CARDINAL
gujaf-314	26	1	okpanachi joshua department of accounting	ORG
gujaf-314	26	2	nigerian defence academy	ORG
gujaf-314	26	3	kaduna	GPE
gujaf-314	27	1	hassan ibrahim department	PERSON
gujaf-314	27	2	ibb university	ORG
gujaf-314	27	3	niger state	GPE
gujaf-314	28	1	prof	PERSON
gujaf-314	29	1	mary okwo department of accounting	ORG
gujaf-314	29	2	enugu state university of science and technology	ORG
gujaf-314	31	1	aminu isah department of accounting	ORG
gujaf-314	31	2	bayero university	ORG
gujaf-314	31	3	kano	ORG
gujaf-314	32	1	prof	PERSON
gujaf-314	33	1	ahmadu bello department of accounting	ORG
gujaf-314	33	2	ahmadu bello university	ORG
gujaf-314	33	3	zaria	PERSON
gujaf-314	34	1	prof	PERSON
gujaf-314	35	1	musa yelwa abubakar department	PERSON
gujaf-314	35	2	usmanu danfodiyo university	ORG
gujaf-314	35	3	sokoto state	ORG
gujaf-314	36	1	prof	ORG
gujaf-314	37	1	salisu abubakar department of accounting	ORG
gujaf-314	37	2	ahmadu bello university	ORG
gujaf-314	37	3	zaria	PERSON
gujaf-314	37	4	kaduna state	GPE
gujaf-314	38	1	prof	PERSON
gujaf-314	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-314	39	2	bayero university	ORG
gujaf-314	40	1	prof	PERSON
gujaf-314	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-314	41	2	dutse	GPE
gujaf-314	41	3	jigawa state	GPE
gujaf-314	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-314	43	2	nigerian defence academy	ORG
gujaf-314	43	3	kaduna state	GPE
gujaf-314	44	1	prof	PERSON
gujaf-314	45	1	saidu adamu department of accounting	ORG
gujaf-314	47	1	american university of nigeria	ORG
gujaf-314	47	2	yola	ORG
gujaf-314	48	1	prof	PERSON
gujaf-314	49	1	fatima	PERSON
gujaf-314	49	2	university of maiduguri	ORG
gujaf-314	49	3	borno	GPE
gujaf-314	50	1	dr.	PERSON
gujaf-314	50	2	nasiru a. ka’oje	PERSON
gujaf-314	50	3	usmanu danfodiyo university	ORG
gujaf-314	50	4	sokoto	PERSON
gujaf-314	51	1	aminu abdullahi department of accounting	ORG
gujaf-314	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-314	52	1	gusau journal of accounting	ORG
gujaf-314	52	2	5	CARDINAL
gujaf-314	52	3	2, october	DATE
gujaf-314	52	4	2024	CARDINAL
gujaf-314	52	5	nasiru yunusa department	PERSON
gujaf-314	52	6	ahmadu bello university	ORG
gujaf-314	52	7	zaria	PERSON
gujaf-314	53	1	aisha	PERSON
gujaf-314	53	2	muhammad department	PERSON
gujaf-314	53	3	ahmadu bello university	ORG
gujaf-314	53	4	zaria	PERSON
gujaf-314	54	1	lawal muhammad	PERSON
gujaf-314	54	2	ahmadu bello university	ORG
gujaf-314	54	3	zaria	PERSON
gujaf-314	55	1	bashir umar farouk	PERSON
gujaf-314	55	2	federal university gusau	ORG
gujaf-314	55	3	zamfara state	GPE
gujaf-314	56	1	dr emmanuel omokhuale department	PERSON
gujaf-314	56	2	federal university gusau	ORG
gujaf-314	57	1	state advisory board	ORG
gujaf-314	58	1	kabiru isah	PERSON
gujaf-314	58	2	bayero university kano	ORG
gujaf-314	59	1	bashir	PERSON
gujaf-314	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-314	59	3	sokoto state	ORG
gujaf-314	61	1	muhammad tanko	PERSON
gujaf-314	61	2	kaduna state university	ORG
gujaf-314	61	3	kaduna	GPE
gujaf-314	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-314	62	2	sokoto state	ORG
gujaf-314	64	1	aliyu sulaiman kantudu	PERSON
gujaf-314	64	2	university kano	ORG
gujaf-314	65	1	yazid kabir ibrahim	PERSON
gujaf-314	65	2	federal university gusau	ORG
gujaf-314	65	3	zamfara state	GPE
gujaf-314	66	1	gusau journal of accounting	ORG
gujaf-314	66	2	5	CARDINAL
gujaf-314	66	3	2, october	DATE
gujaf-314	66	4	2024	CARDINAL
gujaf-314	66	5	gusau journal of accounting	ORG
gujaf-314	67	1	two	CARDINAL
gujaf-314	67	2	april and october annually	DATE
gujaf-314	68	1	the department of accounting	ORG
gujaf-314	68	2	social sciences	ORG
gujaf-314	68	3	federal university gusau	ORG
gujaf-314	68	4	zamfara state	GPE
gujaf-314	68	5	nigeria	GPE
gujaf-314	68	6	islamic finance	ORG
gujaf-314	68	7	islamic	NORP
gujaf-314	69	1	english	LANGUAGE
gujaf-314	70	1	more than 15	CARDINAL
gujaf-314	70	2	a4	ORG
gujaf-314	70	3	1.5	CARDINAL
gujaf-314	70	4	12	CARDINAL
gujaf-314	71	1	25 percent	PERCENT
gujaf-314	72	1	5000	CARDINAL
gujaf-314	72	2	more than 250	CARDINAL
gujaf-314	72	3	four	CARDINAL
gujaf-314	73	1	apa 7th	PRODUCT
gujaf-314	74	1	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-314	74	2	5	CARDINAL
gujaf-314	74	3	2, october	DATE
gujaf-314	74	4	2024	CARDINAL
gujaf-314	78	1	fcmb	PERSON
gujaf-314	78	2	7278465011	DATE
gujaf-314	78	3	gusau journal of accounting	ORG
gujaf-314	78	4	a.u	PERSON
gujaf-314	78	5	federal university gusau	ORG
gujaf-314	78	6	zamfara state	GPE
gujaf-314	80	1	+2348069393824	DATE
gujaf-314	80	2	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-314	80	3	5	CARDINAL
gujaf-314	80	4	2, october	DATE
gujaf-314	80	5	2024	CARDINAL
gujaf-314	80	6	nigeria	GPE
gujaf-314	80	7	two	CARDINAL
gujaf-314	80	8	joseph olorunfemi akande	PERSON
gujaf-314	80	9	phd 1-18	PERSON
gujaf-314	80	10	nigeria	GPE
gujaf-314	80	11	fatima shehu giwa	PERSON
gujaf-314	81	1	benjamin kumai gugong	PERSON
gujaf-314	81	2	gloria pam dachomo	PERSON
gujaf-314	81	3	19	CARDINAL
gujaf-314	81	4	issa	PERSON
gujaf-314	81	5	abdulkadri	PERSON
gujaf-314	81	6	34	CARDINAL
gujaf-314	81	7	dmbs	ORG
gujaf-314	81	8	nigeria florence	GPE
gujaf-314	81	9	benjamin kumai gugong	PERSON
gujaf-314	81	10	augustine ayuba	ORG
gujaf-314	81	11	idris mohammed	PERSON
gujaf-314	82	1	48-69	CARDINAL
gujaf-314	82	2	covid-19	PERSON
gujaf-314	82	3	nigeria	GPE
gujaf-314	82	4	abdulrahman ngadi	PERSON
gujaf-314	82	5	abubakar	PERSON
gujaf-314	82	6	aliyu	PERSON
gujaf-314	82	7	abubakar 70-87	PERSON
gujaf-314	82	8	nigeria	GPE
gujaf-314	83	1	saka tunde abdulsalam	PERSON
gujaf-314	83	2	ph.d	NORP
gujaf-314	83	3	88-108	CARDINAL
gujaf-314	83	4	nigeria	GPE
gujaf-314	83	5	ibrahim yinka	PERSON
gujaf-314	83	6	agbeyinka	PERSON
gujaf-314	83	7	109	CARDINAL
gujaf-314	83	8	nigeria	GPE
gujaf-314	84	1	muhammad	PERSON
gujaf-314	84	2	aisha	PERSON
gujaf-314	84	3	124	CARDINAL
gujaf-314	84	4	nigeria	GPE
gujaf-314	84	5	joseph olorunfemi	PERSON
gujaf-314	84	6	143	CARDINAL
gujaf-314	84	7	nigeria	GPE
gujaf-314	84	8	ahmad abdullahi	PERSON
gujaf-314	84	9	dr ibrahim mohammed	PERSON
gujaf-314	84	10	dr isma’il	PERSON
gujaf-314	84	11	idris 156-171	PERSON
gujaf-314	84	12	172	CARDINAL
gujaf-314	84	13	nigeria	GPE
gujaf-314	85	1	muhammad	PERSON
gujaf-314	85	2	aisha	PERSON
gujaf-314	85	3	203	CARDINAL
gujaf-314	85	4	nigeria	GPE
gujaf-314	85	5	kayode david kolawole	PERSON
gujaf-314	85	6	222	CARDINAL
gujaf-314	85	7	234	CARDINAL
gujaf-314	85	8	5	CARDINAL
gujaf-314	85	9	2, october	DATE
gujaf-314	85	10	2024	DATE
gujaf-314	85	11	nigeria	GPE
gujaf-314	85	12	haruna muhammed musa 235	PERSON
gujaf-314	85	13	nigeria	GPE
gujaf-314	85	14	ibrahim yinka	PERSON
gujaf-314	85	15	agbeyinka	PERSON
gujaf-314	85	16	249-261	CARDINAL
gujaf-314	85	17	benue state	GPE
gujaf-314	85	18	nigeria	GPE
gujaf-314	85	19	caleb john	PERSON
gujaf-314	86	1	aliyu nuraddeen shehu	PERSON
gujaf-314	86	2	bello a. ahmad	PERSON
gujaf-314	86	3	ahmed aliyu	PERSON
gujaf-314	86	4	abdullahi phd	PERSON
gujaf-314	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-314	87	1	262-282	CARDINAL
gujaf-314	87	2	nigeria	GPE
gujaf-314	88	1	ibrahim kabir adedeji	PERSON
gujaf-314	88	2	dr ibrahim muhammed	PERSON
gujaf-314	89	1	muhammed habibu sabari prof	PERSON
gujaf-314	90	1	abiodun popoola	PERSON
gujaf-314	90	2	283	CARDINAL
gujaf-314	90	3	nigerian	NORP
gujaf-314	90	4	rofiat, prof	ORG
gujaf-314	90	5	sani abdullahi	PERSON
gujaf-314	90	6	dr.	PERSON
gujaf-314	90	7	ibrahim mohammed	PERSON
gujaf-314	91	1	ahmad dogarawa 298-314	PERSON
gujaf-314	91	2	the nigerian exchange	ORG
gujaf-314	91	3	salisu isyaku dahiru	ORG
gujaf-314	91	4	adeyemi	GPE
gujaf-314	91	5	phd	PERSON
gujaf-314	91	6	suleiman salami	PERSON
gujaf-314	91	7	315	CARDINAL
gujaf-314	91	8	lagos	GPE
gujaf-314	91	9	nigeria	GPE
gujaf-314	91	10	kayode david kolawole	PERSON
gujaf-314	91	11	nigeria	GPE
gujaf-314	91	12	emmanuel imuede	PERSON
gujaf-314	91	13	344-356	CARDINAL
gujaf-314	91	14	nigeria	GPE
gujaf-314	91	15	daniel gbadebo	PERSON
gujaf-314	91	16	357	CARDINAL
gujaf-314	92	1	369	CARDINAL
gujaf-314	92	2	383	CARDINAL
gujaf-314	92	3	south africa ahmed	GPE
gujaf-314	92	4	384	CARDINAL
gujaf-314	92	5	nigeria	GPE
gujaf-314	92	6	ahmad abdullahi	PERSON
gujaf-314	92	7	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-314	92	8	idris 396-412	PERSON
gujaf-314	92	9	5	CARDINAL
gujaf-314	92	10	2, october	DATE
gujaf-314	92	11	2024 1	DATE
gujaf-314	92	12	nigeria	GPE
gujaf-314	92	13	two	CARDINAL
gujaf-314	92	14	joseph olorunfemi akande	PERSON
gujaf-314	92	15	department of accounting science walter sisulu university	ORG
gujaf-314	92	16	south africa	GPE
gujaf-314	92	17	nigeria	GPE
gujaf-314	94	1	36	CARDINAL
gujaf-314	94	2	the nigerian exchange group	ORG
gujaf-314	94	3	2008	DATE
gujaf-314	94	4	2022	CARDINAL
gujaf-314	95	1	secondary	ORDINAL
gujaf-314	95	2	annual	DATE
gujaf-314	96	1	two	CARDINAL
gujaf-314	97	1	gls	ORG
gujaf-314	104	1	two	CARDINAL
gujaf-314	104	2	1.0	CARDINAL
gujaf-314	105	1	2016	DATE
gujaf-314	106	1	2010	DATE
gujaf-314	112	1	gusau journal of accounting	ORG
gujaf-314	112	2	5	CARDINAL
gujaf-314	112	3	2, october	DATE
gujaf-314	112	4	2024 2	DATE
gujaf-314	112	5	nigerian	NORP
gujaf-314	113	1	2009	DATE
gujaf-314	113	2	cbn	ORG
gujaf-314	114	1	cbn	ORG
gujaf-314	114	2	billions of naira	MONEY
gujaf-314	114	3	2009	DATE
gujaf-314	115	1	late 2018	DATE
gujaf-314	115	2	seven	CARDINAL
gujaf-314	115	3	early 2019	DATE
gujaf-314	115	4	2019	DATE
gujaf-314	115	5	2019	DATE
gujaf-314	118	1	cbn	ORG
gujaf-314	118	2	2015	DATE
gujaf-314	118	3	2022	CARDINAL
gujaf-314	118	4	farouk & isa, 2018	ORG
gujaf-314	119	1	sec	ORG
gujaf-314	119	2	2011	DATE
gujaf-314	119	3	2013	DATE
gujaf-314	119	4	nigeria	GPE
gujaf-314	120	1	2015	DATE
gujaf-314	120	2	shen et al.	PERSON
gujaf-314	120	3	2021	CARDINAL
gujaf-314	121	1	nigerian	NORP
gujaf-314	121	2	nigerian	NORP
gujaf-314	121	3	2018	DATE
gujaf-314	122	1	norway	GPE
gujaf-314	122	2	spain	GPE
gujaf-314	122	3	nigeria	GPE
gujaf-314	123	1	nigerian	NORP
gujaf-314	124	1	one	CARDINAL
gujaf-314	124	2	two	CARDINAL
gujaf-314	124	3	at least three	CARDINAL
gujaf-314	127	1	1995	DATE
gujaf-314	127	2	kothari et al.	PERSON
gujaf-314	127	3	2005	DATE
gujaf-314	127	4	2006	DATE
gujaf-314	128	1	heckman	PERSON
gujaf-314	128	2	1979	DATE
gujaf-314	128	3	two	CARDINAL
gujaf-314	131	1	5	CARDINAL
gujaf-314	131	2	2, october	DATE
gujaf-314	131	3	2024 3	DATE
gujaf-314	132	1	heckman	PERSON
gujaf-314	132	2	1979	DATE
gujaf-314	133	1	2022	CARDINAL
gujaf-314	134	1	akpan et al	PERSON
gujaf-314	135	1	2024	CARDINAL
gujaf-314	136	1	2022	CARDINAL
gujaf-314	137	1	2020	DATE
gujaf-314	138	1	cheng et al	PERSON
gujaf-314	139	1	2015	DATE
gujaf-314	140	1	2020	DATE
gujaf-314	142	1	bala	PERSON
gujaf-314	142	2	2020	DATE
gujaf-314	145	1	kreder	ORG
gujaf-314	145	2	2016	DATE
gujaf-314	146	1	2024	DATE
gujaf-314	146	2	2019	DATE
gujaf-314	147	1	ararat	ORG
gujaf-314	148	1	2010	DATE
gujaf-314	150	1	wijaya	PERSON
gujaf-314	150	2	2023	CARDINAL
gujaf-314	151	1	hu et al	PERSON
gujaf-314	152	1	2020	DATE
gujaf-314	153	1	brennan	PERSON
gujaf-314	153	2	2006	DATE
gujaf-314	154	1	2018	DATE
gujaf-314	155	1	essien & akpan	ORG
gujaf-314	155	2	2024	DATE
gujaf-314	155	3	pathak et al.	PERSON
gujaf-314	155	4	2021	CARDINAL
gujaf-314	155	5	2018	DATE
gujaf-314	156	1	nigerian	NORP
gujaf-314	156	2	5	CARDINAL
gujaf-314	156	3	2, october	DATE
gujaf-314	156	4	2024 4	DATE
gujaf-314	156	5	2018	DATE
gujaf-314	160	1	akpan	PERSON
gujaf-314	160	2	2024	CARDINAL
gujaf-314	160	3	nigeria	GPE
gujaf-314	160	4	2013	DATE
gujaf-314	160	5	2022	CARDINAL
gujaf-314	162	1	emmanuel et al	PERSON
gujaf-314	163	1	2024	CARDINAL
gujaf-314	163	2	nigeria	GPE
gujaf-314	165	1	2023	CARDINAL
gujaf-314	167	1	de geus	PERSON
gujaf-314	167	2	2023	CARDINAL
gujaf-314	167	3	2023	CARDINAL
gujaf-314	167	4	u.s.	GPE
gujaf-314	167	5	vietnam	GPE
gujaf-314	170	1	adams	PERSON
gujaf-314	170	2	ferreira	PERSON
gujaf-314	170	3	2009	DATE
gujaf-314	171	1	2011	DATE
gujaf-314	172	1	clarke	GPE
gujaf-314	172	2	2005	DATE
gujaf-314	172	3	2007	DATE
gujaf-314	174	1	5	CARDINAL
gujaf-314	174	2	2, october	DATE
gujaf-314	174	3	2024 5	DATE
gujaf-314	175	1	jensen	PERSON
gujaf-314	175	2	1976	DATE
gujaf-314	179	1	donaldson & davis	ORG
gujaf-314	179	2	1991	DATE
gujaf-314	179	3	hermalin & weisbach	ORG
gujaf-314	179	4	2003	DATE
gujaf-314	179	5	rowley, shipilov, & greve	ORG
gujaf-314	179	6	2017	DATE
gujaf-314	181	1	das	ORG
gujaf-314	181	2	2019	DATE
gujaf-314	182	1	hoffmann et al.	PERSON
gujaf-314	182	2	2018	DATE
gujaf-314	183	1	3.0	CARDINAL
gujaf-314	184	1	53	CARDINAL
gujaf-314	185	1	the nigerian exchange	ORG
gujaf-314	185	2	at least one year before 2008	DATE
gujaf-314	185	3	annual	DATE
gujaf-314	185	4	2008	DATE
gujaf-314	185	5	2022	CARDINAL
gujaf-314	186	1	36	CARDINAL
gujaf-314	186	2	nigeria	GPE
gujaf-314	187	1	secondary	ORDINAL
gujaf-314	187	2	annual	DATE
gujaf-314	187	3	the nigerian exchange group	ORG
gujaf-314	187	4	2008	DATE
gujaf-314	187	5	2022	CARDINAL
gujaf-314	188	1	linear	ORG
gujaf-314	189	1	wooldridge	PERSON
gujaf-314	189	2	2012	DATE
gujaf-314	192	1	µit	ORG
gujaf-314	194	1	gusau journal of accounting	ORG
gujaf-314	194	2	5	CARDINAL
gujaf-314	194	3	2, october	DATE
gujaf-314	194	4	2024 6	DATE
gujaf-314	195	1	+ β1ffeit +	DATE
gujaf-314	199	1	two	CARDINAL
gujaf-314	202	1	1	CARDINAL
gujaf-314	202	2	first	ORDINAL
gujaf-314	203	1	iv1	ORG
gujaf-314	203	2	2	CARDINAL
gujaf-314	203	3	second	ORDINAL
gujaf-314	203	4	1	CARDINAL
gujaf-314	203	5	ffe	PERSON
gujaf-314	204	1	generalized least squares	ORG
gujaf-314	204	2	gls	ORG
gujaf-314	204	3	gls	ORG
gujaf-314	205	1	ω	ORG
gujaf-314	205	2	5	CARDINAL
gujaf-314	205	3	2, october	DATE
gujaf-314	205	4	2024 7	DATE
gujaf-314	205	5	ω−1/2	PRODUCT
gujaf-314	205	6	ω	GPE
gujaf-314	205	7	gls	ORG
gujaf-314	205	8	gls=(x′ω−1x)−1x′ω−1y	PERSON
gujaf-314	205	9	gls	ORG
gujaf-314	205	10	ω	ORG
gujaf-314	206	1	2010	DATE
gujaf-314	206	2	francis et al.	PERSON
gujaf-314	206	3	2004	DATE
gujaf-314	206	4	schipper & vincent	ORG
gujaf-314	206	5	2003	DATE
gujaf-314	208	1	2013	DATE
gujaf-314	210	1	2010	DATE
gujaf-314	211	1	2010	DATE
gujaf-314	212	1	schipper & vincent	ORG
gujaf-314	212	2	2003	DATE
gujaf-314	212	3	dechow & schrand	ORG
gujaf-314	212	4	2004	DATE
gujaf-314	213	1	nigerian	NORP
gujaf-314	213	2	islam	NORP
gujaf-314	213	3	2011	DATE
gujaf-314	214	1	2006	DATE
gujaf-314	214	2	yurt & ergun	ORG
gujaf-314	214	3	2015	DATE
gujaf-314	215	1	2004	DATE
gujaf-314	215	2	schipper & vincent	ORG
gujaf-314	215	3	2003	DATE
gujaf-314	215	4	francis et al.	PERSON
gujaf-314	215	5	2006	DATE
gujaf-314	215	6	yurt & ergun	ORG
gujaf-314	215	7	2015	DATE
gujaf-314	217	1	5	CARDINAL
gujaf-314	217	2	2, october	DATE
gujaf-314	217	3	2024 8	DATE
gujaf-314	217	4	1	CARDINAL
gujaf-314	217	5	0	CARDINAL
gujaf-314	217	6	larcker & tayan	ORG
gujaf-314	217	7	2011	DATE
gujaf-314	217	8	4.0	CARDINAL
gujaf-314	219	1	2	CARDINAL
gujaf-314	219	2	1	CARDINAL
gujaf-314	221	1	max	PERSON
gujaf-314	221	2	.008	CARDINAL
gujaf-314	221	3	2.051	CARDINAL
gujaf-314	221	4	.012	ORG
gujaf-314	221	5	.065	PRODUCT
gujaf-314	221	6	4.962	CARDINAL
gujaf-314	222	1	0.000 1 .065 1.004	QUANTITY
gujaf-314	222	2	2.531	CARDINAL
gujaf-314	222	3	8.864	CARDINAL
gujaf-314	222	4	2.167 8.000 16	QUANTITY
gujaf-314	222	5	2.166	CARDINAL
gujaf-314	224	1	0.008	CARDINAL
gujaf-314	225	1	0.006	CARDINAL
gujaf-314	226	1	0.327	CARDINAL
gujaf-314	227	1	2.051	CARDINAL
gujaf-314	228	1	ffe	PERSON
gujaf-314	228	2	ffe	PERSON
gujaf-314	229	1	0.037	CARDINAL
gujaf-314	229	2	only 3.7%	PERCENT
gujaf-314	230	1	0.012	CARDINAL
gujaf-314	232	1	4.962	DATE
gujaf-314	233	1	5	CARDINAL
gujaf-314	233	2	2, october	DATE
gujaf-314	233	3	2024 9	DATE
gujaf-314	235	1	0.484	CARDINAL
gujaf-314	235	2	nearly half	CARDINAL
gujaf-314	236	1	0.508	CARDINAL
gujaf-314	237	1	0.065	CARDINAL
gujaf-314	237	2	1.004	CARDINAL
gujaf-314	240	1	0.009	CARDINAL
gujaf-314	240	2	less than 1%	PERCENT
gujaf-314	241	1	0.023	CARDINAL
gujaf-314	242	1	2.531	CARDINAL
gujaf-314	243	1	8.864	CARDINAL
gujaf-314	245	1	2	CARDINAL
gujaf-314	245	2	1	CARDINAL
gujaf-314	245	3	2	CARDINAL
gujaf-314	245	4	3	CARDINAL
gujaf-314	245	5	4	CARDINAL
gujaf-314	245	6	5	CARDINAL
gujaf-314	245	7	1	CARDINAL
gujaf-314	245	8	1.000	CARDINAL
gujaf-314	245	9	2	CARDINAL
gujaf-314	245	10	1.000	CARDINAL
gujaf-314	245	11	3	CARDINAL
gujaf-314	245	12	0.511	CARDINAL
gujaf-314	245	13	1.000	CARDINAL
gujaf-314	245	14	4	CARDINAL
gujaf-314	245	15	0.420 1.000	CARDINAL
gujaf-314	245	16	0.022 1.000	CARDINAL
gujaf-314	246	1	ffe	PERSON
gujaf-314	248	1	gusau journal of accounting	ORG
gujaf-314	248	2	5	CARDINAL
gujaf-314	248	3	2, october	DATE
gujaf-314	248	4	2024 10	DATE
gujaf-314	248	5	0.511	CARDINAL
gujaf-314	252	1	3	CARDINAL
gujaf-314	252	2	obs w	ORG
gujaf-314	252	3	1.089	CARDINAL
gujaf-314	252	4	0.1855	MONEY
gujaf-314	253	1	4	CARDINAL
gujaf-314	254	1	ghasemi	GPE
gujaf-314	254	2	2012	DATE
gujaf-314	255	1	0.05	CARDINAL
gujaf-314	255	2	5%	PERCENT
gujaf-314	257	1	4	CARDINAL
gujaf-314	257	2	1.488	CARDINAL
gujaf-314	257	3	1.219	CARDINAL
gujaf-314	258	1	1.186	CARDINAL
gujaf-314	258	2	1.077 896	CARDINAL
gujaf-314	258	3	1.242	CARDINAL
gujaf-314	259	1	5	CARDINAL
gujaf-314	261	1	4	CARDINAL
gujaf-314	262	1	4	CARDINAL
gujaf-314	263	1	5	CARDINAL
gujaf-314	263	2	268.68	CARDINAL
gujaf-314	263	3	287.765	MONEY
gujaf-314	263	4	0.0000 0.0000	CARDINAL
gujaf-314	263	5	5	CARDINAL
gujaf-314	263	6	2, october	DATE
gujaf-314	263	7	2024 11	DATE
gujaf-314	263	8	268.68	CARDINAL
gujaf-314	263	9	287.765	CARDINAL
gujaf-314	264	1	0.0000	CARDINAL
gujaf-314	269	1	6	CARDINAL
gujaf-314	269	2	1	CARDINAL
gujaf-314	269	3	2	CARDINAL
gujaf-314	270	1	1.799	CARDINAL
gujaf-314	272	1	0.340	CARDINAL
gujaf-314	272	2	0.00772	CARDINAL
gujaf-314	272	3	0.00470	CARDINAL
gujaf-314	272	4	0.000555	CARDINAL
gujaf-314	272	5	0.00692	GPE
gujaf-314	272	6	0.00201	ORG
gujaf-314	272	7	0.00272	CARDINAL
gujaf-314	272	8	9.14e-05	CARDINAL
gujaf-314	272	9	3.52e-05	DATE
gujaf-314	272	10	570	CARDINAL
gujaf-314	272	11	38	CARDINAL
gujaf-314	272	12	0.137	CARDINAL
gujaf-314	272	13	6	CARDINAL
gujaf-314	272	14	ffe	PERSON
gujaf-314	274	1	1	CARDINAL
gujaf-314	276	1	2	CARDINAL
gujaf-314	276	2	gusau journal of accounting	ORG
gujaf-314	276	3	5	CARDINAL
gujaf-314	276	4	2, october	DATE
gujaf-314	276	5	2024 12	DATE
gujaf-314	278	1	2	CARDINAL
gujaf-314	278	2	ffe	PERSON
gujaf-314	281	1	0.0255	CARDINAL
gujaf-314	284	1	1	CARDINAL
gujaf-314	284	2	fdn	PERSON
gujaf-314	285	1	2	CARDINAL
gujaf-314	285	2	0.000389	CARDINAL
gujaf-314	289	1	2011	DATE
gujaf-314	292	1	7	CARDINAL
gujaf-314	293	1	95%	PERCENT
gujaf-314	293	2	5	CARDINAL
gujaf-314	293	3	2, october	DATE
gujaf-314	293	4	2024 13	DATE
gujaf-314	293	5	ffe	ORG
gujaf-314	293	6	.008	CARDINAL
gujaf-314	293	7	.000	CARDINAL
gujaf-314	295	1	.000 -8.33 .000 .000 .000	MONEY
gujaf-314	296	1	.007	CARDINAL
gujaf-314	297	1	.000	CARDINAL
gujaf-314	298	1	.003	CARDINAL
gujaf-314	298	2	.000	CARDINAL
gujaf-314	300	1	obs 570 chi-square	ORG
gujaf-314	300	2	90.673	CARDINAL
gujaf-314	300	3	1.000	CARDINAL
gujaf-314	301	1	aic	PERSON
gujaf-314	302	1	ffe	PERSON
gujaf-314	302	2	0.000	CARDINAL
gujaf-314	304	1	0.01	CARDINAL
gujaf-314	305	1	0.000	CARDINAL
gujaf-314	306	1	0.01	CARDINAL
gujaf-314	308	1	0.000	CARDINAL
gujaf-314	309	1	0.01	CARDINAL
gujaf-314	311	1	ffe	PERSON
gujaf-314	313	1	ffe	PERSON
gujaf-314	315	1	ols	ORG
gujaf-314	317	1	5	CARDINAL
gujaf-314	317	2	2, october	DATE
gujaf-314	317	3	2024 14	DATE
gujaf-314	318	1	2024	DATE
gujaf-314	318	2	2023	CARDINAL
gujaf-314	321	1	jensen & meckling	ORG
gujaf-314	321	2	1976	DATE
gujaf-314	324	1	emmanuel et al	PERSON
gujaf-314	325	1	2024	CARDINAL
gujaf-314	330	1	0.000389	CARDINAL
gujaf-314	332	1	2023	CARDINAL
gujaf-314	336	1	5	CARDINAL
gujaf-314	336	2	2, october	DATE
gujaf-314	336	3	2024 15	DATE
gujaf-314	337	1	5.0	CARDINAL
gujaf-314	337	2	ffe	PERSON
gujaf-314	339	1	ffe	PERSON
gujaf-314	342	1	three	CARDINAL
gujaf-314	343	1	nigeria	GPE
gujaf-314	348	1	nigerian	NORP
gujaf-314	354	1	5	CARDINAL
gujaf-314	354	2	2, october	DATE
gujaf-314	354	3	2024 16	DATE
gujaf-314	356	1	s. s.	PERSON
gujaf-314	356	2	hijazi	PERSON
gujaf-314	356	3	q. f., & al-rimawi	PERSON
gujaf-314	356	4	q.	PERSON
gujaf-314	356	5	2016	DATE
gujaf-314	357	1	jordan	GPE
gujaf-314	358	1	journal of accounting	ORG
gujaf-314	358	2	16(4	CARDINAL
gujaf-314	358	3	7281	DATE
gujaf-314	359	1	akpan	PERSON
gujaf-314	359	2	2024	CARDINAL
gujaf-314	361	1	journal of business research	ORG
gujaf-314	361	2	36(2	CARDINAL
gujaf-314	361	3	254	CARDINAL
gujaf-314	362	1	v. a.	PERSON
gujaf-314	362	2	osemwengie	ORG
gujaf-314	362	3	o. f., & imuentinyan	ORG
gujaf-314	362	4	e. c.	PERSON
gujaf-314	362	5	2019	DATE
gujaf-314	364	1	1(2	CARDINAL
gujaf-314	364	2	83	CARDINAL
gujaf-314	365	1	almomani	ORG
gujaf-314	365	2	t. m.	PERSON
gujaf-314	365	3	2021	CARDINAL
gujaf-314	366	1	the amman stock exchange	ORG
gujaf-314	367	1	american international journal of business management	ORG
gujaf-314	367	2	4(7	CARDINAL
gujaf-314	367	3	39	CARDINAL
gujaf-314	368	1	ararat	ORG
gujaf-314	368	2	m.	PERSON
gujaf-314	368	3	b. s.	PERSON
gujaf-314	368	4	b. b.	PERSON
gujaf-314	368	5	2010	DATE
gujaf-314	370	1	journal of financial economics	ORG
gujaf-314	370	2	15(1	CARDINAL
gujaf-314	370	3	89110	DATE
gujaf-314	371	1	brennan	PERSON
gujaf-314	371	2	n. m.	PERSON
gujaf-314	371	3	2006	DATE
gujaf-314	373	1	14(6	DATE
gujaf-314	373	2	617	CARDINAL
gujaf-314	374	1	budiyati	GPE
gujaf-314	374	2	r., & wijaya	ORG
gujaf-314	374	3	2023	CARDINAL
gujaf-314	376	1	asian journal of accounting research	ORG
gujaf-314	376	2	9(1	CARDINAL
gujaf-314	376	3	123	CARDINAL
gujaf-314	377	1	busirin	GPE
gujaf-314	377	2	s. n.	PERSON
gujaf-314	377	3	zakaria	PERSON
gujaf-314	377	4	n. b.	PERSON
gujaf-314	377	5	2015	DATE
gujaf-314	379	1	international journal of economics	ORG
gujaf-314	379	2	315323	DATE
gujaf-314	380	1	central bank of nigeria	ORG
gujaf-314	380	2	cbn	ORG
gujaf-314	381	1	2015	CARDINAL
gujaf-314	382	1	nigerian	NORP
gujaf-314	383	1	cheng	PERSON
gujaf-314	383	2	kothari	PERSON
gujaf-314	383	3	s. p.,	PERSON
gujaf-314	383	4	a.	PERSON
gujaf-314	383	5	2015	CARDINAL
gujaf-314	385	1	1445	CARDINAL
gujaf-314	386	1	chouaibi	PERSON
gujaf-314	386	2	j.	PERSON
gujaf-314	386	3	m., & brahim	ORG
gujaf-314	386	4	n. b.	PERSON
gujaf-314	386	5	2018	DATE
gujaf-314	387	1	tunisian	NORP
gujaf-314	388	1	9(3	CARDINAL
gujaf-314	388	2	999-1013	CARDINAL
gujaf-314	389	1	l. y.,	PERSON
gujaf-314	389	2	bala	PERSON
gujaf-314	389	3	2020	DATE
gujaf-314	390	1	nigeria	GPE
gujaf-314	391	1	nigerian journal of accounting research	ORG
gujaf-314	391	2	12(2	DATE
gujaf-314	391	3	83	CARDINAL
gujaf-314	391	4	darmadi	PERSON
gujaf-314	391	5	s.	PERSON
gujaf-314	391	6	2011	DATE
gujaf-314	392	1	indonesian	NORP
gujaf-314	393	1	524	CARDINAL
gujaf-314	394	1	de geus	PERSON
gujaf-314	394	2	2023	CARDINAL
gujaf-314	396	1	journal of governance & regulation	ORG
gujaf-314	396	2	15(1	CARDINAL
gujaf-314	396	3	26	CARDINAL
gujaf-314	397	1	gusau journal of accounting	ORG
gujaf-314	397	2	5	CARDINAL
gujaf-314	397	3	2, october	DATE
gujaf-314	397	4	2024 17	DATE
gujaf-314	397	5	m., & schrand	ORG
gujaf-314	399	1	cfa institute	ORG
gujaf-314	400	1	p. m.	PERSON
gujaf-314	400	2	ge	ORG
gujaf-314	400	3	w., & schrand	ORG
gujaf-314	400	4	2010	DATE
gujaf-314	402	1	50(2-3	CARDINAL
gujaf-314	402	2	344	CARDINAL
gujaf-314	403	1	p. m.	PERSON
gujaf-314	403	2	sloan	PERSON
gujaf-314	403	3	r. g.	PERSON
gujaf-314	403	4	a. p.	PERSON
gujaf-314	403	5	1995	DATE
gujaf-314	405	1	193-225	CARDINAL
gujaf-314	405	2	i. d.	PERSON
gujaf-314	405	3	graham	PERSON
gujaf-314	405	4	j. r.	PERSON
gujaf-314	405	5	harvey	GPE
gujaf-314	405	6	c. r.	PERSON
gujaf-314	405	7	s.	PERSON
gujaf-314	405	8	2013	DATE
gujaf-314	407	1	56(2-3	CARDINAL
gujaf-314	407	2	1-33	DATE
gujaf-314	408	1	emmanuel, a. a.	PERSON
gujaf-314	408	2	emenyi	GPE
gujaf-314	408	3	e. o., & uwah	ORG
gujaf-314	408	4	2024	CARDINAL
gujaf-314	409	1	nigeria	GPE
gujaf-314	410	1	international journal of advances	ORG
gujaf-314	410	2	13(1	CARDINAL
gujaf-314	410	3	97	CARDINAL
gujaf-314	411	1	essien	PERSON
gujaf-314	411	2	m. d., & akpan	PERSON
gujaf-314	411	3	d. c.	PERSON
gujaf-314	411	4	2024	CARDINAL
gujaf-314	412	1	nigeria	GPE
gujaf-314	413	1	fudma journal of accounting	ORG
gujaf-314	413	2	2(2	CARDINAL
gujaf-314	413	3	17-31	DATE
gujaf-314	415	1	farouk	PERSON
gujaf-314	415	2	m. a.	PERSON
gujaf-314	415	3	a. t.	PERSON
gujaf-314	415	4	2018	DATE
gujaf-314	416	1	nigeria	GPE
gujaf-314	416	2	chang	GPE
gujaf-314	417	1	10(1	CARDINAL
gujaf-314	417	2	83	CARDINAL
gujaf-314	418	1	francis	PERSON
gujaf-314	418	2	j., lafond	PERSON
gujaf-314	418	3	r.	NORP
gujaf-314	418	4	olsson	PERSON
gujaf-314	418	5	m., & schipper	ORG
gujaf-314	418	6	2004	DATE
gujaf-314	420	1	967-1010	CARDINAL
gujaf-314	421	1	galia	PERSON
gujaf-314	421	2	f., & zenou	ORG
gujaf-314	421	3	2022	CARDINAL
gujaf-314	423	1	european journal of international management	ORG
gujaf-314	423	2	6(6	CARDINAL
gujaf-314	423	3	630-650	CARDINAL
gujaf-314	424	1	m. a.	PERSON
gujaf-314	424	2	laksmana	PERSON
gujaf-314	424	3	i., & yang	ORG
gujaf-314	424	4	2018	DATE
gujaf-314	426	1	journal of business ethics	ORG
gujaf-314	426	2	152(4	CARDINAL
gujaf-314	426	3	827	CARDINAL
gujaf-314	426	4	j. j.	PERSON
gujaf-314	426	5	1979	DATE
gujaf-314	428	1	econometrica: journal	ORG
gujaf-314	428	2	47(1	CARDINAL
gujaf-314	428	3	153	CARDINAL
gujaf-314	429	1	hu	PERSON
gujaf-314	429	2	m.	PERSON
gujaf-314	429	3	2020	DATE
gujaf-314	431	1	64, 101680	DATE
gujaf-314	432	1	islam	ORG
gujaf-314	432	2	m. a.	PERSON
gujaf-314	432	3	ali	PERSON
gujaf-314	432	4	z.	PERSON
gujaf-314	432	5	2011	DATE
gujaf-314	435	1	international journal of economics	ORG
gujaf-314	435	2	3(2	CARDINAL
gujaf-314	435	3	116-125	CARDINAL
gujaf-314	436	1	jensen	PERSON
gujaf-314	436	2	m. c.	PERSON
gujaf-314	436	3	w. h.	PERSON
gujaf-314	436	4	1976	DATE
gujaf-314	438	1	journal of financial economics	ORG
gujaf-314	438	2	3	CARDINAL
gujaf-314	438	3	305	CARDINAL
gujaf-314	439	1	kanagaretnam	PERSON
gujaf-314	439	2	k.	PERSON
gujaf-314	439	3	lobo	PERSON
gujaf-314	439	4	g. j.	PERSON
gujaf-314	439	5	d. h.	PERSON
gujaf-314	439	6	2014	DATE
gujaf-314	441	1	journal of international business studies	ORG
gujaf-314	441	2	45(6	CARDINAL
gujaf-314	441	3	774-796	CARDINAL
gujaf-314	442	1	kempster	PERSON
gujaf-314	442	2	s.	PERSON
gujaf-314	442	3	2006	DATE
gujaf-314	444	1	journal of management & organization	ORG
gujaf-314	444	2	12(1	CARDINAL
gujaf-314	444	3	4-22	CARDINAL
gujaf-314	445	1	gusau journal of accounting	ORG
gujaf-314	445	2	5	CARDINAL
gujaf-314	445	3	2, october	DATE
gujaf-314	445	4	2024 18	DATE
gujaf-314	445	5	s. p.	PERSON
gujaf-314	445	6	leone	ORG
gujaf-314	445	7	a. j., & wasley	PERSON
gujaf-314	445	8	c. e. (	PERSON
gujaf-314	445	9	2005	DATE
gujaf-314	447	1	39(1	CARDINAL
gujaf-314	447	2	163	CARDINAL
gujaf-314	448	1	kreder	ORG
gujaf-314	448	2	2016	DATE
gujaf-314	450	1	33(5	CARDINAL
gujaf-314	450	2	295	CARDINAL
gujaf-314	451	1	d., & wysocki	ORG
gujaf-314	451	2	2003	DATE
gujaf-314	453	1	journal of financial economics	ORG
gujaf-314	453	2	69(3	CARDINAL
gujaf-314	453	3	505	CARDINAL
gujaf-314	454	1	nigerian	NORP
gujaf-314	455	1	2018	DATE
gujaf-314	457	1	council of nigeria	ORG
gujaf-314	458	1	njanike	PERSON
gujaf-314	458	2	k.	PERSON
gujaf-314	458	3	dube	PERSON
gujaf-314	458	4	t., & mashayanye	ORG
gujaf-314	458	5	2009	DATE
gujaf-314	459	1	zimbabwe	GPE
gujaf-314	460	1	the university of petrosani	ORG
gujaf-314	460	2	9(2	CARDINAL
gujaf-314	460	3	259	CARDINAL
gujaf-314	461	1	okaluzor, a. & chukwu	ORG
gujaf-314	461	2	2022	CARDINAL
gujaf-314	462	1	nigerian	NORP
gujaf-314	463	1	african journal of economic studies	ORG
gujaf-314	463	2	322	CARDINAL
gujaf-314	464	1	2019, january 2	DATE
gujaf-314	465	1	seven	CARDINAL
gujaf-314	467	1	2020	DATE
gujaf-314	469	1	11(7	CARDINAL
gujaf-314	469	2	523-540	CARDINAL
gujaf-314	470	1	pamungkas	NORP
gujaf-314	470	2	i.	PERSON
gujaf-314	470	3	taufik	PERSON
gujaf-314	470	4	t., & wijaya	ORG
gujaf-314	470	5	2020	DATE
gujaf-314	472	1	11(2	CARDINAL
gujaf-314	472	2	367383	DATE
gujaf-314	473	1	h.	GPE
gujaf-314	473	2	ararat	GPE
gujaf-314	473	3	m., & yurtoglu	ORG
gujaf-314	473	4	b. b.	PERSON
gujaf-314	473	5	2022	CARDINAL
gujaf-314	475	1	journal of accounting research	ORG
gujaf-314	475	2	47(2	CARDINAL
gujaf-314	475	3	345	CARDINAL
gujaf-314	476	1	b.	GPE
gujaf-314	476	2	lin	GPE
gujaf-314	476	3	tian	PERSON
gujaf-314	476	4	j. w.	PERSON
gujaf-314	476	5	& lewis	ORG
gujaf-314	476	6	h. c. x.	PERSON
gujaf-314	476	7	2018	DATE
gujaf-314	477	1	china	GPE
gujaf-314	478	1	american accounting association	ORG
gujaf-314	478	2	34(1	CARDINAL
gujaf-314	478	3	22	DATE
gujaf-314	479	1	roychowdhury	ORG
gujaf-314	479	2	s.	PERSON
gujaf-314	479	3	2006	DATE
gujaf-314	481	1	42(3	CARDINAL
gujaf-314	481	2	335	CARDINAL
gujaf-314	482	1	schipper, k., & vincent	ORG
gujaf-314	482	2	l.	PERSON
gujaf-314	482	3	2003	DATE
gujaf-314	484	1	17	CARDINAL
gujaf-314	484	2	97	CARDINAL
gujaf-314	485	1	shen, h., & huang	ORG
gujaf-314	485	2	2021	CARDINAL
gujaf-314	486	1	asian	NORP
gujaf-314	487	1	602-622	CARDINAL
gujaf-314	489	1	2022	CARDINAL
gujaf-314	489	2	february 15	DATE
gujaf-314	490	1	cbn	ORG
gujaf-314	490	2	over 30	CARDINAL
gujaf-314	490	3	nigerian	NORP
gujaf-314	491	1	2019, march 10	DATE
gujaf-314	493	1	the sun nigeria	ORG
gujaf-314	493	2	m., & ergun	ORG
gujaf-314	493	3	2015	CARDINAL
gujaf-314	494	1	the istanbul stock exchange	ORG
gujaf-314	495	1	international journal of economics	ORG
gujaf-314	495	2	229	CARDINAL