id	sid	eid	entity	type
gujaf-317	1	1	gusau journal of accounting	ORG
gujaf-317	1	2	5	CARDINAL
gujaf-317	1	3	2, october	DATE
gujaf-317	1	4	2024	DATE
gujaf-317	2	1	5	CARDINAL
gujaf-317	2	2	2	CARDINAL
gujaf-317	2	3	october	DATE
gujaf-317	2	4	2024	CARDINAL
gujaf-317	2	5	2756-665x	CARDINAL
gujaf-317	2	6	social sciences	ORG
gujaf-317	2	7	federal university gusau	ORG
gujaf-317	2	8	zamfara state	GPE
gujaf-317	2	9	gusau journal of accounting	ORG
gujaf-317	2	10	5	CARDINAL
gujaf-317	2	11	2, october	DATE
gujaf-317	2	12	2024	CARDINAL
gujaf-317	2	13	5	CARDINAL
gujaf-317	2	14	2	CARDINAL
gujaf-317	2	15	october	DATE
gujaf-317	2	16	2024	CARDINAL
gujaf-317	2	17	2756-665x	CARDINAL
gujaf-317	2	18	social sciences	ORG
gujaf-317	2	19	federal university gusau	ORG
gujaf-317	2	20	zamfara state	GPE
gujaf-317	3	1	ahmadu bello university press limited	ORG
gujaf-317	3	2	zaria kaduna	PERSON
gujaf-317	3	3	nigeria	GPE
gujaf-317	4	1	08065949711	CARDINAL
gujaf-317	4	2	069-879121	CARDINAL
gujaf-317	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-317	5	2	5	CARDINAL
gujaf-317	5	3	2, october	DATE
gujaf-317	5	4	2024	CARDINAL
gujaf-317	5	5	shehu usman hassan department	PERSON
gujaf-317	6	1	muhammad mustapha	PERSON
gujaf-317	6	2	ahmadu bello university	ORG
gujaf-317	6	3	zaria	PERSON
gujaf-317	6	4	kaduna state	GPE
gujaf-317	7	1	umar farouk	PERSON
gujaf-317	7	2	federal university gusau	ORG
gujaf-317	7	3	zamfara state	GPE
gujaf-317	8	1	modu kumshe department of accounting	ORG
gujaf-317	8	2	university of maiduguri	ORG
gujaf-317	8	3	borno	GPE
gujaf-317	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-317	9	2	paul university	ORG
gujaf-317	10	1	prof kabir tahir hamid	PERSON
gujaf-317	10	2	bayero university	ORG
gujaf-317	10	3	kano	ORG
gujaf-317	11	1	prof	PERSON
gujaf-317	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-317	12	2	university of jos	ORG
gujaf-317	13	1	clifford ofurum department of accounting	ORG
gujaf-317	13	2	university of portharcourt	ORG
gujaf-317	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-317	15	2	ahmadu bello university	ORG
gujaf-317	15	3	zaria	PERSON
gujaf-317	16	1	prof	PERSON
gujaf-317	17	1	yusuf	PERSON
gujaf-317	18	1	b. rahman	PERSON
gujaf-317	18	2	lagos state university	ORG
gujaf-317	20	1	suleiman a. s. aruwa	PERSON
gujaf-317	20	2	nasarawa state university	ORG
gujaf-317	20	3	keffi	GPE
gujaf-317	22	1	muhammad junaidu	PERSON
gujaf-317	22	2	kurawa department of accounting	ORG
gujaf-317	22	3	university kano	ORG
gujaf-317	24	1	muhammad habibu sabari department	PERSON
gujaf-317	24	2	ahmadu bello university	ORG
gujaf-317	24	3	zaria.	PERSON
gujaf-317	25	1	gusau journal of accounting	ORG
gujaf-317	25	2	5	CARDINAL
gujaf-317	25	3	2, october	DATE
gujaf-317	25	4	2024	CARDINAL
gujaf-317	26	1	okpanachi joshua department of accounting	ORG
gujaf-317	26	2	nigerian defence academy	ORG
gujaf-317	26	3	kaduna	GPE
gujaf-317	27	1	hassan ibrahim department	PERSON
gujaf-317	27	2	ibb university	ORG
gujaf-317	27	3	niger state	GPE
gujaf-317	28	1	prof	PERSON
gujaf-317	29	1	mary okwo department of accounting	ORG
gujaf-317	29	2	enugu state university of science and technology	ORG
gujaf-317	31	1	aminu isah department of accounting	ORG
gujaf-317	31	2	bayero university	ORG
gujaf-317	31	3	kano	ORG
gujaf-317	32	1	prof	PERSON
gujaf-317	33	1	ahmadu bello department of accounting	ORG
gujaf-317	33	2	ahmadu bello university	ORG
gujaf-317	33	3	zaria	PERSON
gujaf-317	34	1	prof	PERSON
gujaf-317	35	1	musa yelwa abubakar department	PERSON
gujaf-317	35	2	usmanu danfodiyo university	ORG
gujaf-317	35	3	sokoto state	ORG
gujaf-317	36	1	prof	ORG
gujaf-317	37	1	salisu abubakar department of accounting	ORG
gujaf-317	37	2	ahmadu bello university	ORG
gujaf-317	37	3	zaria	PERSON
gujaf-317	37	4	kaduna state	GPE
gujaf-317	38	1	prof	PERSON
gujaf-317	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-317	39	2	bayero university	ORG
gujaf-317	40	1	prof	PERSON
gujaf-317	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-317	41	2	dutse	GPE
gujaf-317	41	3	jigawa state	GPE
gujaf-317	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-317	43	2	nigerian defence academy	ORG
gujaf-317	43	3	kaduna state	GPE
gujaf-317	44	1	prof	PERSON
gujaf-317	45	1	saidu adamu department of accounting	ORG
gujaf-317	47	1	american university of nigeria	ORG
gujaf-317	47	2	yola	ORG
gujaf-317	48	1	prof	PERSON
gujaf-317	49	1	fatima	PERSON
gujaf-317	49	2	university of maiduguri	ORG
gujaf-317	49	3	borno	GPE
gujaf-317	50	1	dr.	PERSON
gujaf-317	50	2	nasiru a. ka’oje	PERSON
gujaf-317	50	3	usmanu danfodiyo university	ORG
gujaf-317	50	4	sokoto	PERSON
gujaf-317	51	1	aminu abdullahi department of accounting	ORG
gujaf-317	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-317	52	1	gusau journal of accounting	ORG
gujaf-317	52	2	5	CARDINAL
gujaf-317	52	3	2, october	DATE
gujaf-317	52	4	2024	CARDINAL
gujaf-317	52	5	nasiru yunusa department	PERSON
gujaf-317	52	6	ahmadu bello university	ORG
gujaf-317	52	7	zaria	PERSON
gujaf-317	53	1	aisha	PERSON
gujaf-317	53	2	muhammad department	PERSON
gujaf-317	53	3	ahmadu bello university	ORG
gujaf-317	53	4	zaria	PERSON
gujaf-317	54	1	lawal muhammad	PERSON
gujaf-317	54	2	ahmadu bello university	ORG
gujaf-317	54	3	zaria	PERSON
gujaf-317	55	1	bashir umar farouk	PERSON
gujaf-317	55	2	federal university gusau	ORG
gujaf-317	55	3	zamfara state	GPE
gujaf-317	56	1	dr emmanuel omokhuale department	PERSON
gujaf-317	56	2	federal university gusau	ORG
gujaf-317	57	1	state advisory board	ORG
gujaf-317	58	1	kabiru isah	PERSON
gujaf-317	58	2	bayero university kano	ORG
gujaf-317	59	1	bashir	PERSON
gujaf-317	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-317	59	3	sokoto state	ORG
gujaf-317	61	1	muhammad tanko	PERSON
gujaf-317	61	2	kaduna state university	ORG
gujaf-317	61	3	kaduna	GPE
gujaf-317	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-317	62	2	sokoto state	ORG
gujaf-317	64	1	aliyu sulaiman kantudu	PERSON
gujaf-317	64	2	university kano	ORG
gujaf-317	65	1	yazid kabir ibrahim	PERSON
gujaf-317	65	2	federal university gusau	ORG
gujaf-317	65	3	zamfara state	GPE
gujaf-317	66	1	gusau journal of accounting	ORG
gujaf-317	66	2	5	CARDINAL
gujaf-317	66	3	2, october	DATE
gujaf-317	66	4	2024	CARDINAL
gujaf-317	66	5	gusau journal of accounting	ORG
gujaf-317	67	1	two	CARDINAL
gujaf-317	67	2	april and october annually	DATE
gujaf-317	68	1	the department of accounting	ORG
gujaf-317	68	2	social sciences	ORG
gujaf-317	68	3	federal university gusau	ORG
gujaf-317	68	4	zamfara state	GPE
gujaf-317	68	5	nigeria	GPE
gujaf-317	68	6	islamic finance	ORG
gujaf-317	68	7	islamic	NORP
gujaf-317	69	1	english	LANGUAGE
gujaf-317	70	1	more than 15	CARDINAL
gujaf-317	70	2	a4	ORG
gujaf-317	70	3	1.5	CARDINAL
gujaf-317	70	4	12	CARDINAL
gujaf-317	71	1	25 percent	PERCENT
gujaf-317	72	1	5000	CARDINAL
gujaf-317	72	2	more than 250	CARDINAL
gujaf-317	72	3	four	CARDINAL
gujaf-317	73	1	apa 7th	PRODUCT
gujaf-317	74	1	5	CARDINAL
gujaf-317	74	2	2, october	DATE
gujaf-317	74	3	2024	CARDINAL
gujaf-317	78	1	fcmb	PERSON
gujaf-317	78	2	7278465011	DATE
gujaf-317	78	3	gusau journal of accounting	ORG
gujaf-317	78	4	a.u	PERSON
gujaf-317	78	5	federal university gusau	ORG
gujaf-317	78	6	zamfara state	GPE
gujaf-317	80	1	+2348069393824	DATE
gujaf-317	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-317	80	3	5	CARDINAL
gujaf-317	80	4	2, october	DATE
gujaf-317	80	5	2024	CARDINAL
gujaf-317	80	6	nigeria	GPE
gujaf-317	80	7	two	CARDINAL
gujaf-317	80	8	joseph olorunfemi akande	PERSON
gujaf-317	80	9	phd	PERSON
gujaf-317	80	10	1-18	CARDINAL
gujaf-317	80	11	nigeria	GPE
gujaf-317	80	12	fatima shehu giwa	PERSON
gujaf-317	81	1	benjamin kumai gugong	PERSON
gujaf-317	81	2	gloria pam dachomo	PERSON
gujaf-317	81	3	19-33	CARDINAL
gujaf-317	81	4	issa	PERSON
gujaf-317	81	5	abdulkadri	PERSON
gujaf-317	81	6	34	CARDINAL
gujaf-317	81	7	dmbs	ORG
gujaf-317	81	8	nigeria florence	GPE
gujaf-317	81	9	benjamin kumai gugong	PERSON
gujaf-317	81	10	augustine ayuba	ORG
gujaf-317	81	11	idris mohammed	PERSON
gujaf-317	81	12	covid-19	PERSON
gujaf-317	81	13	nigeria	GPE
gujaf-317	81	14	abdulrahman ngadi	PERSON
gujaf-317	81	15	abubakar	PERSON
gujaf-317	81	16	aliyu	PERSON
gujaf-317	81	17	abdu	PERSON
gujaf-317	81	18	abubakar	PERSON
gujaf-317	81	19	87	CARDINAL
gujaf-317	81	20	nigeria	GPE
gujaf-317	82	1	saka tunde abdulsalam	PERSON
gujaf-317	82	2	ph.d	NORP
gujaf-317	82	3	88-108	CARDINAL
gujaf-317	82	4	nigeria	GPE
gujaf-317	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-317	82	6	nigeria	GPE
gujaf-317	83	1	muhammad	PERSON
gujaf-317	83	2	aisha chado	PERSON
gujaf-317	83	3	142	CARDINAL
gujaf-317	83	4	nigeria	GPE
gujaf-317	83	5	joseph olorunfemi	PERSON
gujaf-317	83	6	143	CARDINAL
gujaf-317	83	7	nigeria	GPE
gujaf-317	83	8	ahmad abdullahi	PERSON
gujaf-317	83	9	dr ibrahim mohammed	PERSON
gujaf-317	83	10	dr isma’il	PERSON
gujaf-317	83	11	idris	PERSON
gujaf-317	83	12	156-171	QUANTITY
gujaf-317	83	13	202	CARDINAL
gujaf-317	83	14	nigeria	GPE
gujaf-317	84	1	muhammad	PERSON
gujaf-317	84	2	aisha chado	PERSON
gujaf-317	84	3	203	CARDINAL
gujaf-317	84	4	nigeria	GPE
gujaf-317	84	5	kayode david kolawole	PERSON
gujaf-317	84	6	222	CARDINAL
gujaf-317	84	7	5	CARDINAL
gujaf-317	84	8	2, october	DATE
gujaf-317	84	9	2024	DATE
gujaf-317	84	10	nigeria	GPE
gujaf-317	85	1	haruna muhammed musa	PERSON
gujaf-317	85	2	235	CARDINAL
gujaf-317	85	3	nigeria	GPE
gujaf-317	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-317	85	5	249-261	CARDINAL
gujaf-317	85	6	benue state	GPE
gujaf-317	85	7	nigeria	GPE
gujaf-317	85	8	caleb john	PERSON
gujaf-317	86	1	aliyu nuraddeen shehu	PERSON
gujaf-317	86	2	bello a. ahmad	PERSON
gujaf-317	86	3	ahmed aliyu	PERSON
gujaf-317	86	4	abdullahi phd	PERSON
gujaf-317	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-317	86	6	nigeria	GPE
gujaf-317	87	1	ibrahim kabir adedeji	PERSON
gujaf-317	87	2	dr ibrahim muhammed	PERSON
gujaf-317	88	1	muhammed habibu sabari prof	PERSON
gujaf-317	89	1	abiodun popoola	PERSON
gujaf-317	89	2	283	CARDINAL
gujaf-317	89	3	nigerian	NORP
gujaf-317	89	4	rofiat, prof	ORG
gujaf-317	90	1	sani abdullahi	PERSON
gujaf-317	90	2	dr.	PERSON
gujaf-317	90	3	ibrahim mohammed	PERSON
gujaf-317	91	1	ahmad dogarawa	PERSON
gujaf-317	91	2	.298-314	CARDINAL
gujaf-317	91	3	the nigerian exchange	ORG
gujaf-317	91	4	salisu isyaku dahiru	ORG
gujaf-317	91	5	adeyemi	GPE
gujaf-317	91	6	phd	PERSON
gujaf-317	91	7	suleiman salami	PERSON
gujaf-317	91	8	phd	PERSON
gujaf-317	91	9	315	CARDINAL
gujaf-317	91	10	lagos	GPE
gujaf-317	91	11	nigeria	GPE
gujaf-317	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-317	92	1	332-343	CARDINAL
gujaf-317	92	2	nigeria	GPE
gujaf-317	92	3	emmanuel imuede	PERSON
gujaf-317	92	4	344-356	CARDINAL
gujaf-317	92	5	nigeria	GPE
gujaf-317	92	6	daniel gbadebo	PERSON
gujaf-317	92	7	357	CARDINAL
gujaf-317	92	8	369	CARDINAL
gujaf-317	92	9	383	CARDINAL
gujaf-317	92	10	south africa	GPE
gujaf-317	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-317	93	2	384	CARDINAL
gujaf-317	93	3	nigeria	GPE
gujaf-317	93	4	ahmad abdullahi	PERSON
gujaf-317	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-317	93	6	idris	PERSON
gujaf-317	93	7	…………………………………………………………………………	PRODUCT
gujaf-317	93	8	397-413	CARDINAL
gujaf-317	93	9	5	CARDINAL
gujaf-317	93	10	2, october	DATE
gujaf-317	93	11	2024	CARDINAL
gujaf-317	93	12	222	CARDINAL
gujaf-317	93	13	nigeria	GPE
gujaf-317	93	14	kayode david kolawole	PERSON
gujaf-317	93	15	financial sciences walter sisulu university	ORG
gujaf-317	93	16	5117	DATE
gujaf-317	93	17	south africa	GPE
gujaf-317	94	1	0000-0002-6704-2673	CARDINAL
gujaf-317	96	1	nigeria	GPE
gujaf-317	97	1	nigerian	NORP
gujaf-317	97	2	secondary	ORDINAL
gujaf-317	99	1	0.0080	CARDINAL
gujaf-317	99	2	5%	PERCENT
gujaf-317	99	3	nigerian	NORP
gujaf-317	100	1	5%	PERCENT
gujaf-317	100	2	nigeria	GPE
gujaf-317	100	3	0.0063	CARDINAL
gujaf-317	101	1	0.0056	CARDINAL
gujaf-317	101	2	5%	PERCENT
gujaf-317	101	3	nigeria	GPE
gujaf-317	102	1	nigerian	NORP
gujaf-317	104	1	1.0	CARDINAL
gujaf-317	105	1	kilika & maingi 2018	ORG
gujaf-317	107	1	yahaya & edicha	ORG
gujaf-317	107	2	2019	DATE
gujaf-317	108	1	dmbs	ORG
gujaf-317	108	2	demaki, eromafuru &imasuen	ORG
gujaf-317	108	3	2021	CARDINAL
gujaf-317	109	1	united kingdom	GPE
gujaf-317	109	2	india	GPE
gujaf-317	110	1	the early 1990s	DATE
gujaf-317	110	2	indian	NORP
gujaf-317	110	3	roy, 2018	ORG
gujaf-317	111	1	nigeria	GPE
gujaf-317	111	2	joseph et al,2021	PERSON
gujaf-317	113	1	5	CARDINAL
gujaf-317	113	2	2, october	DATE
gujaf-317	113	3	2024 223	DATE
gujaf-317	114	1	one	CARDINAL
gujaf-317	114	2	today	DATE
gujaf-317	114	3	billions	CARDINAL
gujaf-317	116	1	joseph et al	PERSON
gujaf-317	116	2	2021	CARDINAL
gujaf-317	117	1	nigerian	NORP
gujaf-317	118	1	2020	DATE
gujaf-317	122	1	2020	DATE
gujaf-317	123	1	nigerian	NORP
gujaf-317	123	2	joseph et al.	PERSON
gujaf-317	123	3	2021	CARDINAL
gujaf-317	125	1	joseph et al	PERSON
gujaf-317	125	2	2021	CARDINAL
gujaf-317	127	1	nigeria	GPE
gujaf-317	127	2	nigerians	NORP
gujaf-317	127	3	2022	CARDINAL
gujaf-317	128	1	nigeria	GPE
gujaf-317	129	1	third	ORDINAL
gujaf-317	132	1	al, 2020	ORG
gujaf-317	133	1	5	CARDINAL
gujaf-317	133	2	2, october	DATE
gujaf-317	133	3	2024	CARDINAL
gujaf-317	133	4	224	CARDINAL
gujaf-317	133	5	2023	CARDINAL
gujaf-317	135	1	perry-quartey	PERSON
gujaf-317	135	2	2018	DATE
gujaf-317	135	3	2022	CARDINAL
gujaf-317	136	1	demaki, eromafuru & imasuen	ORG
gujaf-317	136	2	2021	CARDINAL
gujaf-317	137	1	2018	DATE
gujaf-317	137	2	2018	DATE
gujaf-317	139	1	2018	DATE
gujaf-317	140	1	nigeria	GPE
gujaf-317	140	2	nigerian	NORP
gujaf-317	140	3	societe generale bank of nigeria	ORG
gujaf-317	140	4	1986	DATE
gujaf-317	141	1	2020	DATE
gujaf-317	142	1	2019	DATE
gujaf-317	142	2	2019	DATE
gujaf-317	143	1	sunday, 2019	DATE
gujaf-317	144	1	covid-19	PRODUCT
gujaf-317	144	2	nigeria	GPE
gujaf-317	144	3	daily	DATE
gujaf-317	144	4	okunbanjo & fakunmoju	ORG
gujaf-317	144	5	2023	CARDINAL
gujaf-317	145	1	cbn	ORG
gujaf-317	145	2	january 2023	DATE
gujaf-317	146	1	cbn	ORG
gujaf-317	146	2	2022	CARDINAL
gujaf-317	147	1	2023	CARDINAL
gujaf-317	148	1	2023	CARDINAL
gujaf-317	149	1	akani	ORG
gujaf-317	149	2	2018	DATE
gujaf-317	150	1	2023	CARDINAL
gujaf-317	151	1	2021	CARDINAL
gujaf-317	152	1	5	CARDINAL
gujaf-317	152	2	2, october	DATE
gujaf-317	152	3	2024 225	CARDINAL
gujaf-317	152	4	2022	CARDINAL
gujaf-317	153	1	odumusor & ewa	ORG
gujaf-317	153	2	2022	CARDINAL
gujaf-317	154	1	dmb	PERSON
gujaf-317	154	2	2023	CARDINAL
gujaf-317	155	1	2022	CARDINAL
gujaf-317	156	1	2023	CARDINAL
gujaf-317	157	1	three	CARDINAL
gujaf-317	157	2	2023	CARDINAL
gujaf-317	159	1	first	ORDINAL
gujaf-317	159	2	davis	ORG
gujaf-317	159	3	1989	DATE
gujaf-317	159	4	aigbovo & orobator	ORG
gujaf-317	159	5	2022	CARDINAL
gujaf-317	160	1	demaki, eromafuru	ORG
gujaf-317	160	2	2021	CARDINAL
gujaf-317	161	1	2022	CARDINAL
gujaf-317	162	1	demaki, eromafuru & imasuen	ORG
gujaf-317	162	2	2021	CARDINAL
gujaf-317	163	1	2021	CARDINAL
gujaf-317	164	1	two	CARDINAL
gujaf-317	164	2	nwankwo & agbo	ORG
gujaf-317	164	3	2021	CARDINAL
gujaf-317	165	1	2019	DATE
gujaf-317	165	2	adesanya & adediji	ORG
gujaf-317	165	3	2020	DATE
gujaf-317	166	1	2019	DATE
gujaf-317	167	1	2023	CARDINAL
gujaf-317	168	1	aigbovo & orobator	ORG
gujaf-317	168	2	2022	CARDINAL
gujaf-317	169	1	2023	CARDINAL
gujaf-317	170	1	asidok & michael, 2018	ORG
gujaf-317	171	1	5	CARDINAL
gujaf-317	171	2	2, october	DATE
gujaf-317	171	3	2024	CARDINAL
gujaf-317	171	4	226	CARDINAL
gujaf-317	172	1	2018	DATE
gujaf-317	172	2	rwandan financial	ORG
gujaf-317	172	3	2012	DATE
gujaf-317	172	4	2016	DATE
gujaf-317	173	1	253	CARDINAL
gujaf-317	173	2	155	CARDINAL
gujaf-317	177	1	kenyan	NORP
gujaf-317	177	2	fatokio	PERSON
gujaf-317	177	3	2019	DATE
gujaf-317	177	4	kenyan	NORP
gujaf-317	178	1	nazaritehrani	ORG
gujaf-317	178	2	2020	DATE
gujaf-317	180	1	nigerian	NORP
gujaf-317	180	2	2020	DATE
gujaf-317	181	1	nine	CARDINAL
gujaf-317	181	2	nigerian	NORP
gujaf-317	181	3	fifteen	CARDINAL
gujaf-317	181	4	the nigerian stock exchange	ORG
gujaf-317	182	1	annual	DATE
gujaf-317	182	2	cbn	ORG
gujaf-317	182	3	the years 2009 to 2018	DATE
gujaf-317	183	1	nigerian	NORP
gujaf-317	183	2	atms	ORG
gujaf-317	184	1	ihediwa	ORG
gujaf-317	184	2	2020	DATE
gujaf-317	184	3	nigerian	NORP
gujaf-317	186	1	nine	CARDINAL
gujaf-317	186	2	nigerian	NORP
gujaf-317	186	3	fifteen	CARDINAL
gujaf-317	186	4	the nigerian stock exchange	ORG
gujaf-317	187	1	cbn	ORG
gujaf-317	187	2	the years 2009 through	DATE
gujaf-317	187	3	2018	DATE
gujaf-317	188	1	9.0	CARDINAL
gujaf-317	189	1	nigerian	NORP
gujaf-317	190	1	2021	CARDINAL
gujaf-317	190	2	quarterly	DATE
gujaf-317	190	3	2010	DATE
gujaf-317	190	4	2018	DATE
gujaf-317	190	5	nigeria	GPE
gujaf-317	193	1	2022	CARDINAL
gujaf-317	193	2	2009	DATE
gujaf-317	193	3	2019	DATE
gujaf-317	193	4	nigeria	GPE
gujaf-317	195	1	the gusau journal of accounting	ORG
gujaf-317	195	2	5	CARDINAL
gujaf-317	195	3	2, october	DATE
gujaf-317	195	4	2024 227	DATE
gujaf-317	196	1	nigerian	NORP
gujaf-317	196	2	zayyanu	ORG
gujaf-317	196	3	taiwo	PERSON
gujaf-317	196	4	2022	CARDINAL
gujaf-317	197	1	rtgs	NORP
gujaf-317	197	2	nigerian	NORP
gujaf-317	198	1	2021	CARDINAL
gujaf-317	198	2	2020	DATE
gujaf-317	198	3	2020	DATE
gujaf-317	198	4	nwani (	LAW
gujaf-317	198	5	2019	DATE
gujaf-317	198	6	el-maude	GPE
gujaf-317	198	7	gambo	ORG
gujaf-317	198	8	2013	DATE
gujaf-317	201	1	nigeria	GPE
gujaf-317	202	1	nigeria	GPE
gujaf-317	203	1	nigerian	NORP
gujaf-317	206	1	3.0	CARDINAL
gujaf-317	206	2	secondary	ORDINAL
gujaf-317	206	3	2013–2023	CARDINAL
gujaf-317	206	4	annual	DATE
gujaf-317	207	1	united bank	ORG
gujaf-317	207	2	africa	LOC
gujaf-317	207	3	zenith bank plc	ORG
gujaf-317	207	4	first bank of nigeria holdings	ORG
gujaf-317	207	5	access bank plc	ORG
gujaf-317	208	1	the nigeria stock exchange	ORG
gujaf-317	208	2	seven	CARDINAL
gujaf-317	208	3	nigeria	GPE
gujaf-317	209	1	three	CARDINAL
gujaf-317	210	1	langragian	NORP
gujaf-317	212	1	……………………	PRODUCT
gujaf-317	213	1	……	PRODUCT
gujaf-317	214	1	1	CARDINAL
gujaf-317	214	2	5	CARDINAL
gujaf-317	214	3	2, october	DATE
gujaf-317	214	4	2024	CARDINAL
gujaf-317	216	1	………………	PRODUCT
gujaf-317	217	1	2	CARDINAL
gujaf-317	220	1	2023	CARDINAL
gujaf-317	221	1	……………………………………	PRODUCT
gujaf-317	221	2	3	CARDINAL
gujaf-317	223	1	……………………	PRODUCT
gujaf-317	223	2	4	CARDINAL
gujaf-317	223	3	1	CARDINAL
gujaf-317	223	4	1	CARDINAL
gujaf-317	224	1	2	CARDINAL
gujaf-317	224	2	a specific year	DATE
gujaf-317	225	1	3	CARDINAL
gujaf-317	225	2	a specific year	DATE
gujaf-317	226	1	4	CARDINAL
gujaf-317	226	2	a specific year	DATE
gujaf-317	227	1	4.0	CARDINAL
gujaf-317	227	2	chapter three	LAW
gujaf-317	229	1	2	CARDINAL
gujaf-317	229	2	5	CARDINAL
gujaf-317	229	3	2, october	DATE
gujaf-317	229	4	2024	CARDINAL
gujaf-317	229	5	229	CARDINAL
gujaf-317	229	6	1.00	CARDINAL
gujaf-317	229	7	0.06 1.00	CARDINAL
gujaf-317	229	8	0.08 -0.03 1.00	MONEY
gujaf-317	229	9	0.03	CARDINAL
gujaf-317	229	10	0.04 1.00	CARDINAL
gujaf-317	229	11	2024	CARDINAL
gujaf-317	233	1	less than 0.5	CARDINAL
gujaf-317	235	1	3	CARDINAL
gujaf-317	235	2	chi-statistics p	ORG
gujaf-317	235	3	23.56	CARDINAL
gujaf-317	235	4	0.0027	MONEY
gujaf-317	235	5	6.40	CARDINAL
gujaf-317	235	6	0.6025	MONEY
gujaf-317	235	7	2024	CARDINAL
gujaf-317	239	1	3	CARDINAL
gujaf-317	239	2	hausman	PERSON
gujaf-317	239	3	23.56	CARDINAL
gujaf-317	239	4	0.0027	CARDINAL
gujaf-317	241	1	0.625	CARDINAL
gujaf-317	241	2	hausman	PERSON
gujaf-317	241	3	6.40	CARDINAL
gujaf-317	242	1	gusau journal of accounting	ORG
gujaf-317	242	2	5	CARDINAL
gujaf-317	242	3	2, october	DATE
gujaf-317	242	4	2024 230	CARDINAL
gujaf-317	242	5	5%	PERCENT
gujaf-317	242	6	4	CARDINAL
gujaf-317	242	7	lagrange	GPE
gujaf-317	243	1	3.28 0.0000	CARDINAL
gujaf-317	243	2	8.10	CARDINAL
gujaf-317	243	3	nii	ORG
gujaf-317	243	4	0.0000	MONEY
gujaf-317	243	5	nii	ORG
gujaf-317	243	6	11.38	CARDINAL
gujaf-317	243	7	0.0000	CARDINAL
gujaf-317	243	8	2024	CARDINAL
gujaf-317	244	1	lagrange	GPE
gujaf-317	245	1	10%	PERCENT
gujaf-317	245	2	5%	PERCENT
gujaf-317	245	3	1%	PERCENT
gujaf-317	246	1	4	CARDINAL
gujaf-317	246	2	less than 5%	PERCENT
gujaf-317	249	1	5	CARDINAL
gujaf-317	249	2	1	CARDINAL
gujaf-317	249	3	2	CARDINAL
gujaf-317	249	4	0.0053	LANGUAGE
gujaf-317	249	5	0.0065	CARDINAL
gujaf-317	249	6	0.0017	CARDINAL
gujaf-317	249	7	0.0016	CARDINAL
gujaf-317	249	8	0.0055	CARDINAL
gujaf-317	249	9	0.0073	CARDINAL
gujaf-317	249	10	0.0012	CARDINAL
gujaf-317	249	11	0.0014	CARDINAL
gujaf-317	249	12	0.0086	CARDINAL
gujaf-317	249	13	0.00007	CARDINAL
gujaf-317	249	14	0.00028	MONEY
gujaf-317	249	15	0.040	CARDINAL
gujaf-317	249	16	0.034	CARDINAL
gujaf-317	249	17	0.011	CARDINAL
gujaf-317	249	18	0.016	CARDINAL
gujaf-317	249	19	0.046	CARDINAL
gujaf-317	249	20	0.057	CARDINAL
gujaf-317	249	21	77	CARDINAL
gujaf-317	249	22	77	CARDINAL
gujaf-317	249	23	0.69 0.85	CARDINAL
gujaf-317	249	24	7 7	DATE
gujaf-317	249	25	10%	PERCENT
gujaf-317	249	26	5%	PERCENT
gujaf-317	249	27	1%	PERCENT
gujaf-317	249	28	gusau journal of accounting	ORG
gujaf-317	249	29	5	CARDINAL
gujaf-317	249	30	2, october	DATE
gujaf-317	249	31	2024 231	DATE
gujaf-317	249	32	2024	CARDINAL
gujaf-317	250	1	lagrange	GPE
gujaf-317	251	1	10%	PERCENT
gujaf-317	251	2	5%	PERCENT
gujaf-317	251	3	1%	PERCENT
gujaf-317	252	1	4.3	CARDINAL
gujaf-317	253	1	below 5%	PERCENT
gujaf-317	256	1	5%	PERCENT
gujaf-317	256	2	1	CARDINAL
gujaf-317	258	1	less than half	CARDINAL
gujaf-317	259	1	0.0053	CARDINAL
gujaf-317	259	2	0.0055	CARDINAL
gujaf-317	259	3	0.0051	CARDINAL
gujaf-317	260	1	mb	ORG
gujaf-317	260	2	0.0065	CARDINAL
gujaf-317	260	3	0.0073	CARDINAL
gujaf-317	260	4	0.0086	CARDINAL
gujaf-317	260	5	0.034	CARDINAL
gujaf-317	261	1	6	CARDINAL
gujaf-317	261	2	1	CARDINAL
gujaf-317	261	3	2	CARDINAL
gujaf-317	261	4	0.0091	CARDINAL
gujaf-317	262	1	0.0063	CARDINAL
gujaf-317	262	2	0.0045	CARDINAL
gujaf-317	262	3	0.0026	CARDINAL
gujaf-317	262	4	0.0070	CARDINAL
gujaf-317	263	1	0.0056	CARDINAL
gujaf-317	263	2	0.0031	CARDINAL
gujaf-317	263	3	0.0021	CARDINAL
gujaf-317	263	4	0.054	CARDINAL
gujaf-317	263	5	0.0080	CARDINAL
gujaf-317	263	6	0.0060	CARDINAL
gujaf-317	263	7	0.0030	CARDINAL
gujaf-317	263	8	0.0070	CARDINAL
gujaf-317	263	9	0.0056	CARDINAL
gujaf-317	263	10	0.0031	CARDINAL
gujaf-317	263	11	0.0021	CARDINAL
gujaf-317	263	12	0.10 0.16	CARDINAL
gujaf-317	263	13	0.16	CARDINAL
gujaf-317	263	14	0.15	CARDINAL
gujaf-317	263	15	77	CARDINAL
gujaf-317	263	16	77	CARDINAL
gujaf-317	263	17	0.72 0.77	QUANTITY
gujaf-317	263	18	7 7	DATE
gujaf-317	263	19	10%	PERCENT
gujaf-317	263	20	5%	PERCENT
gujaf-317	263	21	1%	PERCENT
gujaf-317	263	22	gusau journal of accounting	ORG
gujaf-317	263	23	5	CARDINAL
gujaf-317	263	24	2, october	DATE
gujaf-317	263	25	2024 232	CARDINAL
gujaf-317	263	26	2024	CARDINAL
gujaf-317	264	1	6	CARDINAL
gujaf-317	264	2	nigeria	GPE
gujaf-317	266	1	1	CARDINAL
gujaf-317	266	2	2	CARDINAL
gujaf-317	269	1	5%	PERCENT
gujaf-317	271	1	one	CARDINAL
gujaf-317	271	2	0.0091	CARDINAL
gujaf-317	271	3	0.070	CARDINAL
gujaf-317	271	4	0.054	CARDINAL
gujaf-317	271	5	0.0054	CARDINAL
gujaf-317	272	1	2	CARDINAL
gujaf-317	273	1	5%	PERCENT
gujaf-317	274	1	one	CARDINAL
gujaf-317	274	2	0.0063	CARDINAL
gujaf-317	274	3	0.0056	CARDINAL
gujaf-317	274	4	0.080	CARDINAL
gujaf-317	274	5	0.0075	CARDINAL
gujaf-317	275	1	nigerian	NORP
gujaf-317	276	1	nigerian	NORP
gujaf-317	277	1	2023	CARDINAL
gujaf-317	277	2	nigeria	GPE
gujaf-317	278	1	nigerian	NORP
gujaf-317	280	1	nigerian	NORP
gujaf-317	281	1	nigerian	NORP
gujaf-317	282	1	suraj	PERSON
gujaf-317	282	2	2013	DATE
gujaf-317	282	3	gbadeyan	PERSON
gujaf-317	282	4	2011	DATE
gujaf-317	284	1	5.0	CARDINAL
gujaf-317	284	2	nigerian	NORP
gujaf-317	286	1	nigerian	NORP
gujaf-317	287	1	5	CARDINAL
gujaf-317	287	2	2, october	DATE
gujaf-317	287	3	2024	CARDINAL
gujaf-317	287	4	233	PRODUCT
gujaf-317	294	1	a., & adedokun	ORG
gujaf-317	294	2	2020	DATE
gujaf-317	295	1	nigerian	NORP
gujaf-317	296	1	african journal of financial management	ORG
gujaf-317	296	2	112	CARDINAL
gujaf-317	297	1	aigbovo	PERSON
gujaf-317	297	2	o., & orobator	ORG
gujaf-317	297	3	a.	PERSON
gujaf-317	297	4	2022	CARDINAL
gujaf-317	298	1	nigerian	NORP
gujaf-317	299	1	17(4	CARDINAL
gujaf-317	299	2	89	CARDINAL
gujaf-317	300	1	amaduche, a.	ORG
gujaf-317	300	2	adesanya	GPE
gujaf-317	300	3	f., & adediji	ORG
gujaf-317	300	4	2020	DATE
gujaf-317	302	1	nigerian journal of information systems	ORG
gujaf-317	302	2	9(1	CARDINAL
gujaf-317	302	3	4356	DATE
gujaf-317	303	1	b., & akani	ORG
gujaf-317	303	2	2018	DATE
gujaf-317	305	1	23(2	CARDINAL
gujaf-317	305	2	142	CARDINAL
gujaf-317	306	1	2022	CARDINAL
gujaf-317	307	1	nigeria	GPE
gujaf-317	308	1	14(1	CARDINAL
gujaf-317	308	2	27-40	CARDINAL
gujaf-317	309	1	cbn	ORG
gujaf-317	310	1	2022	CARDINAL
gujaf-317	311	1	cbn	PERSON
gujaf-317	312	1	central bank of nigeria	ORG
gujaf-317	313	1	k.	PERSON
gujaf-317	313	2	eromafuru	PERSON
gujaf-317	313	3	s., & imasuen	ORG
gujaf-317	313	4	j.	PERSON
gujaf-317	313	5	2021	CARDINAL
gujaf-317	314	1	nigeria	GPE
gujaf-317	315	1	journal of finance	ORG
gujaf-317	315	2	13(2	CARDINAL
gujaf-317	315	3	67-81	CARDINAL
gujaf-317	316	1	dzombo	ORG
gujaf-317	316	2	k.	PERSON
gujaf-317	316	3	j., & maingi	ORG
gujaf-317	316	4	j. (2018	ORG
gujaf-317	317	1	kenyan	NORP
gujaf-317	318	1	18(4	CARDINAL
gujaf-317	318	2	213	CARDINAL
gujaf-317	319	1	ene	ORG
gujaf-317	319	2	abba, m., & fatokun	ORG
gujaf-317	319	3	e.	PERSON
gujaf-317	319	4	2019	DATE
gujaf-317	320	1	nigerian	NORP
gujaf-317	321	1	african journal of business and management	ORG
gujaf-317	321	2	7(3	CARDINAL
gujaf-317	321	3	159	CARDINAL
gujaf-317	322	1	a.	PERSON
gujaf-317	322	2	2023	CARDINAL
gujaf-317	324	1	16(3	CARDINAL
gujaf-317	324	2	98	CARDINAL
gujaf-317	325	1	j. b.	PERSON
gujaf-317	325	2	2018	DATE
gujaf-317	326	1	rwandan	NORP
gujaf-317	326	2	journal of financial management	ORG
gujaf-317	326	3	19(2	DATE
gujaf-317	326	4	202	CARDINAL
gujaf-317	327	1	https://www.cbn.gov.ng/ gusau journal of accounting	ORG
gujaf-317	327	2	5	CARDINAL
gujaf-317	327	3	2, october	DATE
gujaf-317	327	4	2024	CARDINAL
gujaf-317	327	5	234	CARDINAL
gujaf-317	327	6	l.	PERSON
gujaf-317	327	7	2021	CARDINAL
gujaf-317	329	1	101	CARDINAL
gujaf-317	330	1	ihediwa	ORG
gujaf-317	330	2	2020	DATE
gujaf-317	331	1	nigeria	GPE
gujaf-317	332	1	nigerian journal of banking	ORG
gujaf-317	332	2	56	CARDINAL
gujaf-317	333	1	joseph, a.	PERSON
gujaf-317	333	2	nwankwo	ORG
gujaf-317	333	3	j., & madu	ORG
gujaf-317	333	4	2021	CARDINAL
gujaf-317	334	1	nigeria	GPE
gujaf-317	335	1	nigerian journal of economic development	ORG
gujaf-317	335	2	224	CARDINAL
gujaf-317	336	1	nazaritehrani, a., & mashali	PERSON
gujaf-317	336	2	2020	DATE
gujaf-317	338	1	global journal of financial development	ORG
gujaf-317	338	2	15(4	DATE
gujaf-317	338	3	303	CARDINAL
gujaf-317	339	1	nwakoby	ORG
gujaf-317	339	2	i.	PERSON
gujaf-317	339	3	c., & sunday, a.	ORG
gujaf-317	339	4	2020	DATE
gujaf-317	340	1	nigerian	NORP
gujaf-317	341	1	journal of economic research	ORG
gujaf-317	341	2	22(2	CARDINAL
gujaf-317	341	3	67-89	DATE
gujaf-317	342	1	obasa	ORG
gujaf-317	342	2	2023	CARDINAL
gujaf-317	344	1	8(1	CARDINAL
gujaf-317	344	2	54	CARDINAL
gujaf-317	345	1	m., & ewa	ORG
gujaf-317	345	2	2022	CARDINAL
gujaf-317	347	1	14(1	CARDINAL
gujaf-317	347	2	45-63	DATE
gujaf-317	348	1	k., & fatokio	ORG
gujaf-317	348	2	2019	DATE
gujaf-317	349	1	kenya	GPE
gujaf-317	350	1	east african	NORP
gujaf-317	350	2	11(3	CARDINAL
gujaf-317	350	3	76	CARDINAL
gujaf-317	351	1	okolie	PERSON
gujaf-317	351	2	i., & eze	ORG
gujaf-317	351	3	f.	PERSON
gujaf-317	351	4	2023	CARDINAL
gujaf-317	353	1	12(2	DATE
gujaf-317	353	2	33	CARDINAL
gujaf-317	354	1	okunbanjo	GPE
gujaf-317	354	2	a., & fakunmoju	ORG
gujaf-317	354	3	2023	CARDINAL
gujaf-317	355	1	nigeria	GPE
gujaf-317	356	1	journal of banking	ORG
gujaf-317	356	2	19(1	CARDINAL
gujaf-317	356	3	125	CARDINAL
gujaf-317	357	1	e.	PERSON
gujaf-317	357	2	c., & sunday, a.	ORG
gujaf-317	357	3	2019	DATE
gujaf-317	358	1	nigeria	GPE
gujaf-317	359	1	african	NORP
gujaf-317	359	2	14(4	CARDINAL
gujaf-317	359	3	77	CARDINAL
gujaf-317	360	1	e., & akunna	ORG
gujaf-317	360	2	d.	NORP
gujaf-317	360	3	2023	CARDINAL
gujaf-317	362	1	9(3	CARDINAL
gujaf-317	362	2	150	CARDINAL
gujaf-317	363	1	j., & taiwo	ORG
gujaf-317	363	2	s.	PERSON
gujaf-317	363	3	2022	CARDINAL
gujaf-317	364	1	nigeria	GPE
gujaf-317	365	1	7(1	CARDINAL
gujaf-317	365	2	134	CARDINAL
gujaf-317	366	1	zayyanu	ORG
gujaf-317	366	2	m., & taiwo	ORG
gujaf-317	366	3	b.	PERSON
gujaf-317	366	4	2022	CARDINAL
gujaf-317	367	1	nigerian	NORP
gujaf-317	368	1	nigerian journal of financial studies	ORG
gujaf-317	368	2	119	CARDINAL