id	sid	eid	entity	type
gujaf-318	1	1	gusau journal of accounting	ORG
gujaf-318	1	2	5	CARDINAL
gujaf-318	1	3	2, october	DATE
gujaf-318	1	4	2024	DATE
gujaf-318	2	1	5	CARDINAL
gujaf-318	2	2	2	CARDINAL
gujaf-318	2	3	october	DATE
gujaf-318	2	4	2024	CARDINAL
gujaf-318	2	5	2756-665x	CARDINAL
gujaf-318	2	6	social sciences	ORG
gujaf-318	2	7	federal university gusau	ORG
gujaf-318	2	8	zamfara state	GPE
gujaf-318	2	9	gusau journal of accounting	ORG
gujaf-318	2	10	5	CARDINAL
gujaf-318	2	11	2, october	DATE
gujaf-318	2	12	2024	CARDINAL
gujaf-318	2	13	5	CARDINAL
gujaf-318	2	14	2	CARDINAL
gujaf-318	2	15	october	DATE
gujaf-318	2	16	2024	CARDINAL
gujaf-318	2	17	2756-665x	CARDINAL
gujaf-318	2	18	social sciences	ORG
gujaf-318	2	19	federal university gusau	ORG
gujaf-318	2	20	zamfara state	GPE
gujaf-318	3	1	ahmadu bello university press limited	ORG
gujaf-318	3	2	zaria kaduna	PERSON
gujaf-318	3	3	nigeria	GPE
gujaf-318	4	1	08065949711	CARDINAL
gujaf-318	4	2	069-879121	CARDINAL
gujaf-318	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-318	5	2	5	CARDINAL
gujaf-318	5	3	2, october	DATE
gujaf-318	5	4	2024	CARDINAL
gujaf-318	5	5	shehu usman hassan department	PERSON
gujaf-318	6	1	muhammad mustapha	PERSON
gujaf-318	6	2	ahmadu bello university	ORG
gujaf-318	6	3	zaria	PERSON
gujaf-318	6	4	kaduna state	GPE
gujaf-318	7	1	umar farouk	PERSON
gujaf-318	7	2	federal university gusau	ORG
gujaf-318	7	3	zamfara state	GPE
gujaf-318	8	1	modu kumshe department of accounting	ORG
gujaf-318	8	2	university of maiduguri	ORG
gujaf-318	8	3	borno	GPE
gujaf-318	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-318	9	2	paul university	ORG
gujaf-318	10	1	prof kabir tahir hamid	PERSON
gujaf-318	10	2	bayero university	ORG
gujaf-318	10	3	kano	ORG
gujaf-318	11	1	prof	PERSON
gujaf-318	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-318	12	2	university of jos	ORG
gujaf-318	13	1	clifford ofurum department of accounting	ORG
gujaf-318	13	2	university of portharcourt	ORG
gujaf-318	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-318	15	2	ahmadu bello university	ORG
gujaf-318	15	3	zaria	PERSON
gujaf-318	16	1	prof	PERSON
gujaf-318	17	1	yusuf	PERSON
gujaf-318	18	1	b. rahman	PERSON
gujaf-318	18	2	lagos state university	ORG
gujaf-318	20	1	suleiman a. s. aruwa	PERSON
gujaf-318	20	2	nasarawa state university	ORG
gujaf-318	20	3	keffi	GPE
gujaf-318	22	1	muhammad junaidu	PERSON
gujaf-318	22	2	kurawa department of accounting	ORG
gujaf-318	22	3	university kano	ORG
gujaf-318	24	1	muhammad habibu sabari department	PERSON
gujaf-318	24	2	ahmadu bello university	ORG
gujaf-318	24	3	zaria.	PERSON
gujaf-318	25	1	gusau journal of accounting	ORG
gujaf-318	25	2	5	CARDINAL
gujaf-318	25	3	2, october	DATE
gujaf-318	25	4	2024	CARDINAL
gujaf-318	26	1	okpanachi joshua department of accounting	ORG
gujaf-318	26	2	nigerian defence academy	ORG
gujaf-318	26	3	kaduna	GPE
gujaf-318	27	1	hassan ibrahim department	PERSON
gujaf-318	27	2	ibb university	ORG
gujaf-318	27	3	niger state	GPE
gujaf-318	28	1	prof	PERSON
gujaf-318	29	1	mary okwo department of accounting	ORG
gujaf-318	29	2	enugu state university of science and technology	ORG
gujaf-318	31	1	aminu isah department of accounting	ORG
gujaf-318	31	2	bayero university	ORG
gujaf-318	31	3	kano	ORG
gujaf-318	32	1	prof	PERSON
gujaf-318	33	1	ahmadu bello department of accounting	ORG
gujaf-318	33	2	ahmadu bello university	ORG
gujaf-318	33	3	zaria	PERSON
gujaf-318	34	1	prof	PERSON
gujaf-318	35	1	musa yelwa abubakar department	PERSON
gujaf-318	35	2	usmanu danfodiyo university	ORG
gujaf-318	35	3	sokoto state	ORG
gujaf-318	36	1	prof	ORG
gujaf-318	37	1	salisu abubakar department of accounting	ORG
gujaf-318	37	2	ahmadu bello university	ORG
gujaf-318	37	3	zaria	PERSON
gujaf-318	37	4	kaduna state	GPE
gujaf-318	38	1	prof	PERSON
gujaf-318	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-318	39	2	bayero university	ORG
gujaf-318	40	1	prof	PERSON
gujaf-318	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-318	41	2	dutse	GPE
gujaf-318	41	3	jigawa state	GPE
gujaf-318	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-318	43	2	nigerian defence academy	ORG
gujaf-318	43	3	kaduna state	GPE
gujaf-318	44	1	prof	PERSON
gujaf-318	45	1	saidu adamu department of accounting	ORG
gujaf-318	47	1	american university of nigeria	ORG
gujaf-318	47	2	yola	ORG
gujaf-318	48	1	prof	PERSON
gujaf-318	49	1	fatima	PERSON
gujaf-318	49	2	university of maiduguri	ORG
gujaf-318	49	3	borno	GPE
gujaf-318	50	1	dr.	PERSON
gujaf-318	50	2	nasiru a. ka’oje	PERSON
gujaf-318	50	3	usmanu danfodiyo university	ORG
gujaf-318	50	4	sokoto	PERSON
gujaf-318	51	1	aminu abdullahi department of accounting	ORG
gujaf-318	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-318	52	1	gusau journal of accounting	ORG
gujaf-318	52	2	5	CARDINAL
gujaf-318	52	3	2, october	DATE
gujaf-318	52	4	2024	CARDINAL
gujaf-318	52	5	nasiru yunusa department	PERSON
gujaf-318	52	6	ahmadu bello university	ORG
gujaf-318	52	7	zaria	PERSON
gujaf-318	53	1	aisha	PERSON
gujaf-318	53	2	muhammad department	PERSON
gujaf-318	53	3	ahmadu bello university	ORG
gujaf-318	53	4	zaria	PERSON
gujaf-318	54	1	lawal muhammad	PERSON
gujaf-318	54	2	ahmadu bello university	ORG
gujaf-318	54	3	zaria	PERSON
gujaf-318	55	1	bashir umar farouk	PERSON
gujaf-318	55	2	federal university gusau	ORG
gujaf-318	55	3	zamfara state	GPE
gujaf-318	56	1	dr emmanuel omokhuale department	PERSON
gujaf-318	56	2	federal university gusau	ORG
gujaf-318	57	1	state advisory board	ORG
gujaf-318	58	1	kabiru isah	PERSON
gujaf-318	58	2	bayero university kano	ORG
gujaf-318	59	1	bashir	PERSON
gujaf-318	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-318	59	3	sokoto state	ORG
gujaf-318	61	1	muhammad tanko	PERSON
gujaf-318	61	2	kaduna state university	ORG
gujaf-318	61	3	kaduna	GPE
gujaf-318	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-318	62	2	sokoto state	ORG
gujaf-318	64	1	aliyu sulaiman kantudu	PERSON
gujaf-318	64	2	university kano	ORG
gujaf-318	65	1	yazid kabir ibrahim	PERSON
gujaf-318	65	2	federal university gusau	ORG
gujaf-318	65	3	zamfara state	GPE
gujaf-318	66	1	gusau journal of accounting	ORG
gujaf-318	66	2	5	CARDINAL
gujaf-318	66	3	2, october	DATE
gujaf-318	66	4	2024	CARDINAL
gujaf-318	66	5	gusau journal of accounting	ORG
gujaf-318	67	1	two	CARDINAL
gujaf-318	67	2	april and october annually	DATE
gujaf-318	68	1	the department of accounting	ORG
gujaf-318	68	2	social sciences	ORG
gujaf-318	68	3	federal university gusau	ORG
gujaf-318	68	4	zamfara state	GPE
gujaf-318	68	5	nigeria	GPE
gujaf-318	68	6	islamic finance	ORG
gujaf-318	68	7	islamic	NORP
gujaf-318	69	1	english	LANGUAGE
gujaf-318	70	1	more than 15	CARDINAL
gujaf-318	70	2	a4	ORG
gujaf-318	70	3	1.5	CARDINAL
gujaf-318	70	4	12	CARDINAL
gujaf-318	71	1	25 percent	PERCENT
gujaf-318	72	1	5000	CARDINAL
gujaf-318	72	2	more than 250	CARDINAL
gujaf-318	72	3	four	CARDINAL
gujaf-318	73	1	apa 7th	PRODUCT
gujaf-318	74	1	5	CARDINAL
gujaf-318	74	2	2, october	DATE
gujaf-318	74	3	2024	CARDINAL
gujaf-318	78	1	fcmb	PERSON
gujaf-318	78	2	7278465011	DATE
gujaf-318	78	3	gusau journal of accounting	ORG
gujaf-318	78	4	a.u	PERSON
gujaf-318	78	5	federal university gusau	ORG
gujaf-318	78	6	zamfara state	GPE
gujaf-318	80	1	+2348069393824	DATE
gujaf-318	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-318	80	3	5	CARDINAL
gujaf-318	80	4	2, october	DATE
gujaf-318	80	5	2024	CARDINAL
gujaf-318	80	6	nigeria	GPE
gujaf-318	80	7	two	CARDINAL
gujaf-318	80	8	joseph olorunfemi akande	PERSON
gujaf-318	80	9	phd	PERSON
gujaf-318	80	10	1-18	CARDINAL
gujaf-318	80	11	nigeria	GPE
gujaf-318	80	12	fatima shehu giwa	PERSON
gujaf-318	81	1	benjamin kumai gugong	PERSON
gujaf-318	81	2	gloria pam dachomo	PERSON
gujaf-318	81	3	19-33	CARDINAL
gujaf-318	81	4	issa	PERSON
gujaf-318	81	5	abdulkadri	PERSON
gujaf-318	81	6	34	CARDINAL
gujaf-318	81	7	dmbs	ORG
gujaf-318	81	8	nigeria florence	GPE
gujaf-318	81	9	benjamin kumai gugong	PERSON
gujaf-318	81	10	augustine ayuba	ORG
gujaf-318	81	11	idris mohammed	PERSON
gujaf-318	81	12	covid-19	PERSON
gujaf-318	81	13	nigeria	GPE
gujaf-318	81	14	abdulrahman ngadi	PERSON
gujaf-318	81	15	abubakar	PERSON
gujaf-318	81	16	aliyu	PERSON
gujaf-318	81	17	abdu	PERSON
gujaf-318	81	18	abubakar	PERSON
gujaf-318	81	19	87	CARDINAL
gujaf-318	81	20	nigeria	GPE
gujaf-318	82	1	saka tunde abdulsalam	PERSON
gujaf-318	82	2	ph.d	NORP
gujaf-318	82	3	88-108	CARDINAL
gujaf-318	82	4	nigeria	GPE
gujaf-318	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-318	82	6	nigeria	GPE
gujaf-318	83	1	muhammad	PERSON
gujaf-318	83	2	aisha chado	PERSON
gujaf-318	83	3	142	CARDINAL
gujaf-318	83	4	nigeria	GPE
gujaf-318	83	5	joseph olorunfemi	PERSON
gujaf-318	83	6	143	CARDINAL
gujaf-318	83	7	nigeria	GPE
gujaf-318	83	8	ahmad abdullahi	PERSON
gujaf-318	83	9	dr ibrahim mohammed	PERSON
gujaf-318	83	10	dr isma’il	PERSON
gujaf-318	83	11	idris	PERSON
gujaf-318	83	12	156-171	QUANTITY
gujaf-318	83	13	202	CARDINAL
gujaf-318	83	14	nigeria	GPE
gujaf-318	84	1	muhammad	PERSON
gujaf-318	84	2	aisha chado	PERSON
gujaf-318	84	3	203	CARDINAL
gujaf-318	84	4	nigeria	GPE
gujaf-318	84	5	kayode david kolawole	PERSON
gujaf-318	84	6	222	CARDINAL
gujaf-318	84	7	5	CARDINAL
gujaf-318	84	8	2, october	DATE
gujaf-318	84	9	2024	DATE
gujaf-318	84	10	nigeria	GPE
gujaf-318	85	1	haruna muhammed musa	PERSON
gujaf-318	85	2	235	CARDINAL
gujaf-318	85	3	nigeria	GPE
gujaf-318	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-318	85	5	249-261	CARDINAL
gujaf-318	85	6	benue state	GPE
gujaf-318	85	7	nigeria	GPE
gujaf-318	85	8	caleb john	PERSON
gujaf-318	86	1	aliyu nuraddeen shehu	PERSON
gujaf-318	86	2	bello a. ahmad	PERSON
gujaf-318	86	3	ahmed aliyu	PERSON
gujaf-318	86	4	abdullahi phd	PERSON
gujaf-318	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-318	86	6	nigeria	GPE
gujaf-318	87	1	ibrahim kabir adedeji	PERSON
gujaf-318	87	2	dr ibrahim muhammed	PERSON
gujaf-318	88	1	muhammed habibu sabari prof	PERSON
gujaf-318	89	1	abiodun popoola	PERSON
gujaf-318	89	2	283	CARDINAL
gujaf-318	89	3	nigerian	NORP
gujaf-318	89	4	rofiat, prof	ORG
gujaf-318	90	1	sani abdullahi	PERSON
gujaf-318	90	2	dr.	PERSON
gujaf-318	90	3	ibrahim mohammed	PERSON
gujaf-318	91	1	ahmad dogarawa	PERSON
gujaf-318	91	2	.298-314	CARDINAL
gujaf-318	91	3	the nigerian exchange	ORG
gujaf-318	91	4	salisu isyaku dahiru	ORG
gujaf-318	91	5	adeyemi	GPE
gujaf-318	91	6	phd	PERSON
gujaf-318	91	7	suleiman salami	PERSON
gujaf-318	91	8	phd	PERSON
gujaf-318	91	9	315	CARDINAL
gujaf-318	91	10	lagos	GPE
gujaf-318	91	11	nigeria	GPE
gujaf-318	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-318	92	1	332-343	CARDINAL
gujaf-318	92	2	nigeria	GPE
gujaf-318	92	3	emmanuel imuede	PERSON
gujaf-318	92	4	344-356	CARDINAL
gujaf-318	92	5	nigeria	GPE
gujaf-318	92	6	daniel gbadebo	PERSON
gujaf-318	92	7	357	CARDINAL
gujaf-318	92	8	369	CARDINAL
gujaf-318	92	9	383	CARDINAL
gujaf-318	92	10	south africa	GPE
gujaf-318	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-318	93	2	384	CARDINAL
gujaf-318	93	3	nigeria	GPE
gujaf-318	93	4	ahmad abdullahi	PERSON
gujaf-318	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-318	93	6	idris	PERSON
gujaf-318	93	7	…………………………………………………………………………	PRODUCT
gujaf-318	94	1	397-413	CARDINAL
gujaf-318	94	2	5	CARDINAL
gujaf-318	94	3	2, october	DATE
gujaf-318	94	4	2024 249	DATE
gujaf-318	94	5	nigeria	GPE
gujaf-318	94	6	ibrahim yinka	PERSON
gujaf-318	94	7	agbeyinka department of accounting science	ORG
gujaf-318	94	8	walter sisulu university	ORG
gujaf-318	94	9	south africa	GPE
gujaf-318	95	1	nigeria	GPE
gujaf-318	96	1	annual	DATE
gujaf-318	96	2	2001	DATE
gujaf-318	96	3	2022	CARDINAL
gujaf-318	96	4	central bank of nigeria	ORG
gujaf-318	96	5	nigerian exchange	ORG
gujaf-318	102	1	1.0	CARDINAL
gujaf-318	102	2	nigeria	GPE
gujaf-318	103	1	the 1970s	DATE
gujaf-318	105	1	nigeria	GPE
gujaf-318	105	2	world bank	ORG
gujaf-318	105	3	1958	DATE
gujaf-318	105	4	28 million dollars	MONEY
gujaf-318	105	5	paris	GPE
gujaf-318	105	6	1964	DATE
gujaf-318	105	7	italian	NORP
gujaf-318	105	8	usd13.1 million	CARDINAL
gujaf-318	106	1	first	ORDINAL
gujaf-318	106	2	billion	MONEY
gujaf-318	106	3	1978	DATE
gujaf-318	106	4	2019	DATE
gujaf-318	107	1	4.52%	PERCENT
gujaf-318	107	2	the first three months of the year 2017	DATE
gujaf-318	107	3	dmo	ORG
gujaf-318	107	4	2017	CARDINAL
gujaf-318	108	1	between the start of 2015	DATE
gujaf-318	108	2	december 2020	DATE
gujaf-318	108	3	nigeria	GPE
gujaf-318	108	4	usd27 billion	MONEY
gujaf-318	108	5	nigeria bureau of statistics	ORG
gujaf-318	108	6	2021	CARDINAL
gujaf-318	108	7	central bank of nigeria	ORG
gujaf-318	108	8	2019	DATE
gujaf-318	109	1	october 2000	DATE
gujaf-318	109	2	cbn	ORG
gujaf-318	109	3	federal ministry of finance	ORG
gujaf-318	109	4	nigeria	GPE
gujaf-318	110	1	2005	DATE
gujaf-318	110	2	the paris club group	ORG
gujaf-318	110	3	60%	PERCENT
gujaf-318	110	4	nigeria	GPE
gujaf-318	111	1	nigeria	GPE
gujaf-318	111	2	march 2018	DATE
gujaf-318	111	3	million	CARDINAL
gujaf-318	111	4	the third quarter of 2018	DATE
gujaf-318	111	5	2019	DATE
gujaf-318	111	6	dmo	ORG
gujaf-318	111	7	2019	DATE
gujaf-318	111	8	2021	CARDINAL
gujaf-318	111	9	2018	DATE
gujaf-318	115	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-318	115	2	5	CARDINAL
gujaf-318	115	3	2, october	DATE
gujaf-318	115	4	2024 250	DATE
gujaf-318	115	5	2020	DATE
gujaf-318	117	1	2020	DATE
gujaf-318	121	1	nwannebuike et al.	PERSON
gujaf-318	121	2	2016	DATE
gujaf-318	122	1	nigeria	GPE
gujaf-318	124	1	nigeria	GPE
gujaf-318	127	1	nigeria	GPE
gujaf-318	128	1	nigeria	GPE
gujaf-318	133	1	nigeria	GPE
gujaf-318	133	2	africa	LOC
gujaf-318	133	3	sulaiman & azeez	ORG
gujaf-318	133	4	2016	DATE
gujaf-318	134	1	paul, 2017	LAW
gujaf-318	135	1	two	CARDINAL
gujaf-318	136	1	first	ORDINAL
gujaf-318	136	2	nigeria	GPE
gujaf-318	136	3	second	ORDINAL
gujaf-318	136	4	nigeria	GPE
gujaf-318	137	1	two	CARDINAL
gujaf-318	138	1	first	ORDINAL
gujaf-318	138	2	nigeria	GPE
gujaf-318	139	1	second	ORDINAL
gujaf-318	139	2	nigeria	GPE
gujaf-318	140	1	gusau journal of accounting	ORG
gujaf-318	140	2	5	CARDINAL
gujaf-318	140	3	2, october	DATE
gujaf-318	140	4	2024 251	CARDINAL
gujaf-318	141	1	paul	PERSON
gujaf-318	141	2	2017	CARDINAL
gujaf-318	141	3	nigeria	GPE
gujaf-318	141	4	nigeria	GPE
gujaf-318	141	5	nigeria	GPE
gujaf-318	142	1	adf	ORG
gujaf-318	142	2	first	ORDINAL
gujaf-318	143	1	johansen	PERSON
gujaf-318	144	1	2018	DATE
gujaf-318	144	2	greece	GPE
gujaf-318	144	3	several years	DATE
gujaf-318	148	1	swami	NORP
gujaf-318	148	2	ishan	PERSON
gujaf-318	148	3	2018	DATE
gujaf-318	148	4	india	GPE
gujaf-318	148	5	199192 to 2015-16	DATE
gujaf-318	150	1	india	GPE
gujaf-318	151	1	2019	DATE
gujaf-318	151	2	13	CARDINAL
gujaf-318	151	3	990–2016	CARDINAL
gujaf-318	153	1	two	CARDINAL
gujaf-318	154	1	sima	PERSON
gujaf-318	154	2	mohammad	PERSON
gujaf-318	154	3	2019	DATE
gujaf-318	154	4	1980–2017	CARDINAL
gujaf-318	155	1	first	ORDINAL
gujaf-318	155	2	mep	ORG
gujaf-318	156	1	2020	DATE
gujaf-318	156	2	ethiopia	GPE
gujaf-318	156	3	annual	DATE
gujaf-318	156	4	1983-2018	DATE
gujaf-318	157	1	annual	DATE
gujaf-318	159	1	ecm	PERSON
gujaf-318	160	1	earlier years	DATE
gujaf-318	160	2	60.96%	PERCENT
gujaf-318	160	3	the current year	DATE
gujaf-318	161	1	muhammad	PERSON
gujaf-318	161	2	zhang	PERSON
gujaf-318	161	3	ahmed	PERSON
gujaf-318	161	4	2020	DATE
gujaf-318	161	5	5	CARDINAL
gujaf-318	161	6	2, october	DATE
gujaf-318	161	7	2024	CARDINAL
gujaf-318	161	8	252	CARDINAL
gujaf-318	161	9	asian	NORP
gujaf-318	161	10	1995	DATE
gujaf-318	161	11	2019	DATE
gujaf-318	162	1	two	CARDINAL
gujaf-318	162	2	driscoll-kraay	ORG
gujaf-318	165	1	qureshi	ORG
gujaf-318	165	2	liaqat	ORG
gujaf-318	165	3	2020	DATE
gujaf-318	165	4	123	CARDINAL
gujaf-318	165	5	the period 1990 to	DATE
gujaf-318	169	1	mumba	PERSON
gujaf-318	169	2	li	PERSON
gujaf-318	169	3	2020	DATE
gujaf-318	169	4	28	CARDINAL
gujaf-318	169	5	asia	LOC
gujaf-318	170	1	1995–2019	DATE
gujaf-318	170	2	25 years	DATE
gujaf-318	173	1	bashir jama	PERSON
gujaf-318	173	2	2021	CARDINAL
gujaf-318	173	3	east african	NORP
gujaf-318	173	4	2011–2019	CARDINAL
gujaf-318	174	1	east african	NORP
gujaf-318	175	1	two	CARDINAL
gujaf-318	176	1	ajuh et al	PERSON
gujaf-318	177	1	2021	CARDINAL
gujaf-318	177	2	nigeria	GPE
gujaf-318	177	3	1985	DATE
gujaf-318	177	4	2018	DATE
gujaf-318	179	1	one	CARDINAL
gujaf-318	179	2	0.495	CARDINAL
gujaf-318	180	1	one	CARDINAL
gujaf-318	180	2	0.017	CARDINAL
gujaf-318	181	1	timothy	PERSON
gujaf-318	181	2	maria	PERSON
gujaf-318	181	3	2021	CARDINAL
gujaf-318	181	4	nigeria	GPE
gujaf-318	181	5	nigeria	GPE
gujaf-318	181	6	nigeria	GPE
gujaf-318	182	1	nigeria	GPE
gujaf-318	183	1	bakarr-tarawalie	PERSON
gujaf-318	183	2	2021	CARDINAL
gujaf-318	183	3	ecowas	GPE
gujaf-318	184	1	the period 2000 to 2019	DATE
gujaf-318	185	1	111%	PERCENT
gujaf-318	186	1	2021	CARDINAL
gujaf-318	186	2	45	CARDINAL
gujaf-318	186	3	african	NORP
gujaf-318	186	4	1990–2017	CARDINAL
gujaf-318	187	1	5	CARDINAL
gujaf-318	187	2	2, october	DATE
gujaf-318	187	3	2024 253	DATE
gujaf-318	188	1	african	NORP
gujaf-318	190	1	2022	CARDINAL
gujaf-318	190	2	seven	CARDINAL
gujaf-318	190	3	south asian	NORP
gujaf-318	190	4	india	GPE
gujaf-318	190	5	20052019	DATE
gujaf-318	191	1	fdi	ORG
gujaf-318	193	1	lau	PERSON
gujaf-318	193	2	2022	CARDINAL
gujaf-318	193	3	asia	LOC
gujaf-318	193	4	16	CARDINAL
gujaf-318	193	5	1980–2016	CARDINAL
gujaf-318	194	1	asian	NORP
gujaf-318	196	1	james	PERSON
gujaf-318	196	2	2022	CARDINAL
gujaf-318	196	3	1977–2019	CARDINAL
gujaf-318	197	1	nigeria	GPE
gujaf-318	199	1	nigeria	GPE
gujaf-318	199	2	2.2 percent	PERCENT
gujaf-318	200	1	amanda	PERSON
gujaf-318	200	2	indumati	ORG
gujaf-318	200	3	2023	CARDINAL
gujaf-318	200	4	india	GPE
gujaf-318	200	5	1990-1991	DATE
gujaf-318	200	6	2022-2023	CARDINAL
gujaf-318	201	1	18.61%	PERCENT
gujaf-318	202	1	granger	PERSON
gujaf-318	203	1	2023	CARDINAL
gujaf-318	203	2	five	CARDINAL
gujaf-318	203	3	south asian	NORP
gujaf-318	203	4	india	GPE
gujaf-318	203	5	bangladesh	GPE
gujaf-318	203	6	sri lanka	GPE
gujaf-318	203	7	pakistan	GPE
gujaf-318	203	8	bhutan	GPE
gujaf-318	203	9	1980	DATE
gujaf-318	203	10	2020	DATE
gujaf-318	204	1	fdi	ORG
gujaf-318	208	1	gordon & cosim	ORG
gujaf-318	208	2	2018	DATE
gujaf-318	212	1	howard	ORG
gujaf-318	212	2	1972	DATE
gujaf-318	213	1	5	CARDINAL
gujaf-318	213	2	2, october	DATE
gujaf-318	213	3	2024	CARDINAL
gujaf-318	213	4	254	CARDINAL
gujaf-318	213	5	gordon & cosim	ORG
gujaf-318	213	6	2018	DATE
gujaf-318	215	1	coccia	PERSON
gujaf-318	215	2	2017	CARDINAL
gujaf-318	217	1	first	ORDINAL
gujaf-318	219	1	yusuf & mohammed	ORG
gujaf-318	219	2	2021	DATE
gujaf-318	219	3	nigeria	GPE
gujaf-318	219	4	the years	DATE
gujaf-318	230	1	2021	CARDINAL
gujaf-318	230	2	1	CARDINAL
gujaf-318	231	1	rgdp =	PERSON
gujaf-318	236	1	secondary	ORDINAL
gujaf-318	236	2	the period of 2001	DATE
gujaf-318	236	3	2022	CARDINAL
gujaf-318	237	1	nigeria	GPE
gujaf-318	238	1	annual	DATE
gujaf-318	238	2	cbn	ORG
gujaf-318	238	3	dmo	ORG
gujaf-318	238	4	annual	DATE
gujaf-318	238	5	sec	ORG
gujaf-318	239	1	gusau journal of accounting	ORG
gujaf-318	239	2	5	CARDINAL
gujaf-318	239	3	2, october	DATE
gujaf-318	239	4	2024	CARDINAL
gujaf-318	239	5	1	CARDINAL
gujaf-318	240	1	rgdp	ORG
gujaf-318	240	2	4.341	CARDINAL
gujaf-318	240	3	4.34%	PERCENT
gujaf-318	241	1	4.081	CARDINAL
gujaf-318	241	2	15.329	CARDINAL
gujaf-318	243	1	2.254	CARDINAL
gujaf-318	243	2	2.25%	PERCENT
gujaf-318	244	1	1.466	CARDINAL
gujaf-318	244	2	4.648	CARDINAL
gujaf-318	246	1	28.128	CARDINAL
gujaf-318	247	1	11.532	CARDINAL
gujaf-318	247	2	14.168	CARDINAL
gujaf-318	247	3	53.122	CARDINAL
gujaf-318	248	1	year to year	DATE
gujaf-318	249	1	108.0664	CARDINAL
gujaf-318	249	2	108	CARDINAL
gujaf-318	250	1	50.153	CARDINAL
gujaf-318	250	2	49.735 to	CARDINAL
gujaf-318	250	3	272.93	CARDINAL
gujaf-318	252	1	four	CARDINAL
gujaf-318	253	1	1	CARDINAL
gujaf-318	255	1	4.342	CARDINAL
gujaf-318	255	2	15.329	CARDINAL
gujaf-318	255	3	2.254	CARDINAL
gujaf-318	255	4	4.6488	CARDINAL
gujaf-318	255	5	28.128	CARDINAL
gujaf-318	255	6	53.122 erf	MONEY
gujaf-318	255	7	108.066	MONEY
gujaf-318	255	8	272.930	ORG
gujaf-318	255	9	rgdp	PERSON
gujaf-318	256	1	2024	CARDINAL
gujaf-318	256	2	2	CARDINAL
gujaf-318	257	1	1.0	CARDINAL
gujaf-318	258	1	close to zero	CARDINAL
gujaf-318	259	1	0.984	CARDINAL
gujaf-318	262	1	0.394	CARDINAL
gujaf-318	265	1	0.285	CARDINAL
gujaf-318	266	1	gusau journal of accounting	ORG
gujaf-318	266	2	5	CARDINAL
gujaf-318	266	3	2, october	DATE
gujaf-318	266	4	2024 256	CARDINAL
gujaf-318	266	5	1.0	CARDINAL
gujaf-318	267	1	0.199	CARDINAL
gujaf-318	269	1	0.281	CARDINAL
gujaf-318	270	1	close to zero	CARDINAL
gujaf-318	271	1	0.832	CARDINAL
gujaf-318	272	1	1.0	CARDINAL
gujaf-318	272	2	0.023	CARDINAL
gujaf-318	273	1	near-zero	CARDINAL
gujaf-318	274	1	0.900	CARDINAL
gujaf-318	277	1	2	CARDINAL
gujaf-318	277	2	rgdp eds dsc erf	ORG
gujaf-318	277	3	1.0	CARDINAL
gujaf-318	277	4	1.0	CARDINAL
gujaf-318	277	5	0.984	CARDINAL
gujaf-318	277	6	0.199 1.0	MONEY
gujaf-318	277	7	0.394	CARDINAL
gujaf-318	277	8	0.281	CARDINAL
gujaf-318	277	9	0.023 1.0	CARDINAL
gujaf-318	277	10	0.285	CARDINAL
gujaf-318	277	11	0.832	CARDINAL
gujaf-318	277	12	rgdp	PERSON
gujaf-318	278	1	2024	CARDINAL
gujaf-318	283	1	less than 0.05	CARDINAL
gujaf-318	283	2	5%	PERCENT
gujaf-318	285	1	nigeria	GPE
gujaf-318	286	1	3	CARDINAL
gujaf-318	286	2	0.026	CARDINAL
gujaf-318	286	3	0.099	CARDINAL
gujaf-318	286	4	5	CARDINAL
gujaf-318	286	5	2, october	DATE
gujaf-318	286	6	2024 257	DATE
gujaf-318	286	7	0.021	CARDINAL
gujaf-318	286	8	0.007	CARDINAL
gujaf-318	286	9	rgdp	PERSON
gujaf-318	287	1	2024	CARDINAL
gujaf-318	290	1	0.0420	CARDINAL
gujaf-318	290	2	5%	PERCENT
gujaf-318	293	1	10%	PERCENT
gujaf-318	296	1	0.0313	ORG
gujaf-318	296	2	5%	PERCENT
gujaf-318	297	1	0.931	CARDINAL
gujaf-318	297	2	93.1%	PERCENT
gujaf-318	298	1	19.56	CARDINAL
gujaf-318	298	2	0.000	CARDINAL
gujaf-318	300	1	3.436	CARDINAL
gujaf-318	300	2	0.169	CARDINAL
gujaf-318	301	1	0.896	CARDINAL
gujaf-318	301	2	0.606	CARDINAL
gujaf-318	302	1	1.222	CARDINAL
gujaf-318	302	2	0.542	CARDINAL
gujaf-318	305	1	james	PERSON
gujaf-318	305	2	2022	CARDINAL
gujaf-318	305	3	adamu et al	ORG
gujaf-318	306	1	2018	DATE
gujaf-318	306	2	nigeria	GPE
gujaf-318	309	1	lau	PERSON
gujaf-318	309	2	2022	CARDINAL
gujaf-318	309	3	mumba	PERSON
gujaf-318	309	4	li	PERSON
gujaf-318	309	5	2020	DATE
gujaf-318	312	1	nur hayati	PERSON
gujaf-318	312	2	abd rahman	PERSON
gujaf-318	312	3	2021	CARDINAL
gujaf-318	313	1	gusau journal of accounting	ORG
gujaf-318	313	2	5	CARDINAL
gujaf-318	313	3	2, october	DATE
gujaf-318	313	4	2024	CARDINAL
gujaf-318	313	5	258	CARDINAL
gujaf-318	313	6	qureshi	ORG
gujaf-318	313	7	liaqat	ORG
gujaf-318	313	8	2020	DATE
gujaf-318	313	9	2021	CARDINAL
gujaf-318	316	1	4	CARDINAL
gujaf-318	316	2	0.121	CARDINAL
gujaf-318	316	3	0.042	CARDINAL
gujaf-318	316	4	dsc	ORG
gujaf-318	316	5	0.192 2.230 0.060 erf	MONEY
gujaf-318	316	6	0.133	CARDINAL
gujaf-318	317	1	0.031	CARDINAL
gujaf-318	317	2	0.017	CARDINAL
gujaf-318	317	3	0.045	CARDINAL
gujaf-318	317	4	0.931	CARDINAL
gujaf-318	317	5	19.56	CARDINAL
gujaf-318	317	6	3.436 0.169	QUANTITY
gujaf-318	317	7	0.896 0.606	CARDINAL
gujaf-318	317	8	jarque	NORP
gujaf-318	317	9	1.222 0.542	CARDINAL
gujaf-318	317	10	rgdp	PERSON
gujaf-318	318	1	2024 5.0	DATE
gujaf-318	323	1	first	ORDINAL
gujaf-318	326	1	second	ORDINAL
gujaf-318	328	1	third	ORDINAL
gujaf-318	332	1	5	CARDINAL
gujaf-318	332	2	2, october	DATE
gujaf-318	332	3	2024	CARDINAL
gujaf-318	332	4	259	CARDINAL
gujaf-318	334	1	reference adamu	PERSON
gujaf-318	334	2	j., salihu,	ORG
gujaf-318	334	3	a., musa, a.	PERSON
gujaf-318	334	4	abdullahi	GPE
gujaf-318	334	5	b., & bello	ORG
gujaf-318	334	6	i. (2018	ORG
gujaf-318	335	1	nigeria	GPE
gujaf-318	336	1	asian	NORP
gujaf-318	336	2	8(1	CARDINAL
gujaf-318	336	3	117-130	CARDINAL
gujaf-318	337	1	ajuh	ORG
gujaf-318	337	2	a. i. & edith	ORG
gujaf-318	337	3	2021	CARDINAL
gujaf-318	338	1	nigeria	GPE
gujaf-318	338	2	international journal of mechanical engineering	ORG
gujaf-318	338	3	49	CARDINAL
gujaf-318	339	1	amanda.	PERSON
gujaf-318	340	1	v. p. & indumati	ORG
gujaf-318	340	2	s.	PERSON
gujaf-318	340	3	2023	CARDINAL
gujaf-318	341	1	india	GPE
gujaf-318	341	2	5(6	CARDINAL
gujaf-318	341	3	1-15	CARDINAL
gujaf-318	342	1	bakarr-tarawalie	PERSON
gujaf-318	342	2	a. & jalloh	ORG
gujaf-318	342	3	2021	CARDINAL
gujaf-318	344	1	international journal of business and economics research	ORG
gujaf-318	344	2	10(5	CARDINAL
gujaf-318	344	3	178	CARDINAL
gujaf-318	346	1	11648	DATE
gujaf-318	346	2	2019	DATE
gujaf-318	347	1	annual	DATE
gujaf-318	348	1	cbn	ORG
gujaf-318	350	1	coccia	PERSON
gujaf-318	350	2	2017	DATE
gujaf-318	351	1	the european monetary unification	ORG
gujaf-318	352	1	17	CARDINAL
gujaf-318	352	2	1731	CARDINAL
gujaf-318	353	1	i.	PERSON
gujaf-318	353	2	2019	DATE
gujaf-318	355	1	51, 31043121	DATE
gujaf-318	356	1	m. & mesiet	ORG
gujaf-318	356	2	w.	PERSON
gujaf-318	356	3	2021	CARDINAL
gujaf-318	357	1	africa	LOC
gujaf-318	358	1	2	CARDINAL
gujaf-318	358	2	175	CARDINAL
gujaf-318	360	1	faizulayev	PERSON
gujaf-318	360	2	bakitjanovna	ORG
gujaf-318	360	3	k. r.	PERSON
gujaf-318	360	4	i.	PERSON
gujaf-318	360	5	2020	DATE
gujaf-318	361	1	nigeria	GPE
gujaf-318	362	1	journal of public affairs	ORG
gujaf-318	363	1	n. & stamatopoulos	ORG
gujaf-318	363	2	2021	CARDINAL
gujaf-318	365	1	south-eastern europe journal of economics	LOC
gujaf-318	365	2	19	CARDINAL
gujaf-318	365	3	33	DATE
gujaf-318	366	1	gordon	PERSON
gujaf-318	366	2	l. b.	PERSON
gujaf-318	366	3	cosimo	PERSON
gujaf-318	366	4	2018	DATE
gujaf-318	367	1	emu countries	ORG
gujaf-318	368	1	18	CARDINAL
gujaf-318	369	1	greiner	PERSON
gujaf-318	369	2	a.	PERSON
gujaf-318	369	3	2007	DATE
gujaf-318	371	1	japanese	NORP
gujaf-318	371	2	58	DATE
gujaf-318	371	3	345	CARDINAL
gujaf-318	373	1	k. m.	PERSON
gujaf-318	373	2	2019	DATE
gujaf-318	375	1	33(2	DATE
gujaf-318	375	2	236–251	CARDINAL
gujaf-318	375	3	https://doi.org/10.1080/10168737.2019	ORG
gujaf-318	376	1	1590727	DATE
gujaf-318	378	1	5	CARDINAL
gujaf-318	378	2	2, october	DATE
gujaf-318	378	3	2024 260	CARDINAL
gujaf-318	378	4	joseph, i., & godoo	ORG
gujaf-318	378	5	2016	DATE
gujaf-318	379	1	nigeria	GPE
gujaf-318	379	2	international journal of economics & management sciences	ORG
gujaf-318	380	1	4(8	CARDINAL
gujaf-318	381	1	henry	PERSON
gujaf-318	381	2	j. t.	PERSON
gujaf-318	381	3	ali, h. & hope	ORG
gujaf-318	381	4	e.	PERSON
gujaf-318	381	5	2022	CARDINAL
gujaf-318	382	1	nigeria	GPE
gujaf-318	383	1	journal of business	ORG
gujaf-318	383	2	1(2	CARDINAL
gujaf-318	383	3	10.6084	CARDINAL
gujaf-318	385	1	s.h.	PERSON
gujaf-318	385	2	c.h.	GPE
gujaf-318	385	3	kutan	PERSON
gujaf-318	385	4	z.k.	GPE
gujaf-318	385	5	2021	CARDINAL
gujaf-318	387	1	98	CARDINAL
gujaf-318	389	1	1016	CARDINAL
gujaf-318	389	2	m.m.	GPE
gujaf-318	389	3	j. (	PERSON
gujaf-318	389	4	2014	DATE
gujaf-318	390	1	uganda	GPE
gujaf-318	391	1	4, 8198	DATE
gujaf-318	392	1	muhammad	PERSON
gujaf-318	392	2	d.	NORP
gujaf-318	392	3	zhang.	GPE
gujaf-318	392	4	b.	PERSON
gujaf-318	392	5	ahmed.	PERSON
gujaf-318	392	6	a., & memoona	ORG
gujaf-318	392	7	2020	DATE
gujaf-318	392	8	asian	NORP
gujaf-318	393	1	39(2	CARDINAL
gujaf-318	394	1	10.25115	CARDINAL
gujaf-318	394	2	mumba	PERSON
gujaf-318	394	3	c. s.	PERSON
gujaf-318	394	4	& li	PERSON
gujaf-318	394	5	j.	PERSON
gujaf-318	394	6	2020	DATE
gujaf-318	395	1	southern africa	GPE
gujaf-318	396	1	journal of finance	ORG
gujaf-318	398	1	12691	DATE
gujaf-318	398	2	u. s.	PERSON
gujaf-318	398	3	j. i., & onwuka	ORG
gujaf-318	398	4	i. o.	PERSON
gujaf-318	398	5	2016	CARDINAL
gujaf-318	400	1	european journal of accounting	ORG
gujaf-318	400	2	4(2	CARDINAL
gujaf-318	400	3	3348	CARDINAL
gujaf-318	402	1	m., o., & ogunsanwo	PERSON
gujaf-318	402	2	f.	PERSON
gujaf-318	402	3	2019	DATE
gujaf-318	402	4	nigeria	GPE
gujaf-318	402	5	african journal of economics	ORG
gujaf-318	402	6	2(1	CARDINAL
gujaf-318	402	7	39	CARDINAL
gujaf-318	402	8	s.	PERSON
gujaf-318	402	9	2020	DATE
gujaf-318	403	1	nigeria	GPE
gujaf-318	404	1	american	NORP
gujaf-318	404	2	65(2	CARDINAL
gujaf-318	404	3	330–343	DATE
gujaf-318	405	1	olasode	PERSON
gujaf-318	405	2	o.s. & babatunde	ORG
gujaf-318	405	3	t.s.	GPE
gujaf-318	405	4	2016	CARDINAL
gujaf-318	406	1	nigeria	GPE
gujaf-318	407	1	6(3	CARDINAL
gujaf-318	407	2	3743	CARDINAL
gujaf-318	408	1	2018	DATE
gujaf-318	409	1	greek	NORP
gujaf-318	410	1	6(10	CARDINAL
gujaf-318	410	2	119	CARDINAL
gujaf-318	411	1	paul, n. (	PERSON
gujaf-318	411	2	2017	CARDINAL
gujaf-318	412	1	nigeria african research review	ORG
gujaf-318	412	2	11(4	DATE
gujaf-318	412	3	156173	DATE
gujaf-318	413	1	paul, n. (	PERSON
gujaf-318	413	2	2017	CARDINAL
gujaf-318	414	1	nigeria	GPE
gujaf-318	415	1	african	NORP
gujaf-318	415	2	11(4	DATE
gujaf-318	415	3	156173	DATE
gujaf-318	416	1	qureshi	ORG
gujaf-318	416	2	i., & liaqat	ORG
gujaf-318	416	3	z.	PERSON
gujaf-318	416	4	2020	DATE
gujaf-318	418	1	journal of macroeconomics	ORG
gujaf-318	418	2	63(103	CARDINAL
gujaf-318	420	1	5	CARDINAL
gujaf-318	420	2	2, october	DATE
gujaf-318	420	3	2024 261	CARDINAL
gujaf-318	420	4	s.r. & tareque	ORG
gujaf-318	420	5	m.	PERSON
gujaf-318	420	6	2020	DATE
gujaf-318	421	1	journal of economics	ORG
gujaf-318	421	2	25(50),185204	CARDINAL
gujaf-318	422	1	timothy	PERSON
gujaf-318	422	2	i. & maria.	ORG
gujaf-318	422	3	2021	CARDINAL
gujaf-318	422	4	nigeria	GPE
gujaf-318	422	5	european journal of economic and financial research	ORG
gujaf-318	422	6	5(2	CARDINAL
gujaf-318	423	1	yusuf	PERSON
gujaf-318	423	2	a., & mohammed	ORG
gujaf-318	423	3	s.	PERSON
gujaf-318	423	4	2021	CARDINAL
gujaf-318	424	1	nigeria	GPE
gujaf-318	425	1	economics & finance	ORG
gujaf-318	425	2	9	CARDINAL
gujaf-318	425	3	article id: 1946249	LAW