id	sid	eid	entity	type
gujaf-320	1	1	gusau journal of accounting	ORG
gujaf-320	1	2	5	CARDINAL
gujaf-320	1	3	2, october	DATE
gujaf-320	1	4	2024	DATE
gujaf-320	2	1	5	CARDINAL
gujaf-320	2	2	2	CARDINAL
gujaf-320	2	3	october	DATE
gujaf-320	2	4	2024	CARDINAL
gujaf-320	2	5	2756-665x	CARDINAL
gujaf-320	2	6	social sciences	ORG
gujaf-320	2	7	federal university gusau	ORG
gujaf-320	2	8	zamfara state	GPE
gujaf-320	2	9	gusau journal of accounting	ORG
gujaf-320	2	10	5	CARDINAL
gujaf-320	2	11	2, october	DATE
gujaf-320	2	12	2024	CARDINAL
gujaf-320	2	13	5	CARDINAL
gujaf-320	2	14	2	CARDINAL
gujaf-320	2	15	october	DATE
gujaf-320	2	16	2024	CARDINAL
gujaf-320	2	17	2756-665x	CARDINAL
gujaf-320	2	18	social sciences	ORG
gujaf-320	2	19	federal university gusau	ORG
gujaf-320	2	20	zamfara state	GPE
gujaf-320	3	1	ahmadu bello university press limited	ORG
gujaf-320	3	2	zaria kaduna	PERSON
gujaf-320	3	3	nigeria	GPE
gujaf-320	4	1	08065949711	CARDINAL
gujaf-320	4	2	069-879121	CARDINAL
gujaf-320	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-320	5	2	5	CARDINAL
gujaf-320	5	3	2, october	DATE
gujaf-320	5	4	2024	CARDINAL
gujaf-320	5	5	shehu usman hassan department	PERSON
gujaf-320	6	1	muhammad mustapha	PERSON
gujaf-320	6	2	ahmadu bello university	ORG
gujaf-320	6	3	zaria	PERSON
gujaf-320	6	4	kaduna state	GPE
gujaf-320	7	1	umar farouk	PERSON
gujaf-320	7	2	federal university gusau	ORG
gujaf-320	7	3	zamfara state	GPE
gujaf-320	8	1	modu kumshe department of accounting	ORG
gujaf-320	8	2	university of maiduguri	ORG
gujaf-320	8	3	borno	GPE
gujaf-320	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-320	9	2	paul university	ORG
gujaf-320	10	1	prof kabir tahir hamid	PERSON
gujaf-320	10	2	bayero university	ORG
gujaf-320	10	3	kano	ORG
gujaf-320	11	1	prof	PERSON
gujaf-320	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-320	12	2	university of jos	ORG
gujaf-320	13	1	clifford ofurum department of accounting	ORG
gujaf-320	13	2	university of portharcourt	ORG
gujaf-320	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-320	15	2	ahmadu bello university	ORG
gujaf-320	15	3	zaria	PERSON
gujaf-320	16	1	prof	PERSON
gujaf-320	17	1	yusuf	PERSON
gujaf-320	18	1	b. rahman	PERSON
gujaf-320	18	2	lagos state university	ORG
gujaf-320	20	1	suleiman a. s. aruwa	PERSON
gujaf-320	20	2	nasarawa state university	ORG
gujaf-320	20	3	keffi	GPE
gujaf-320	22	1	muhammad junaidu	PERSON
gujaf-320	22	2	kurawa department of accounting	ORG
gujaf-320	22	3	university kano	ORG
gujaf-320	24	1	muhammad habibu sabari department	PERSON
gujaf-320	24	2	ahmadu bello university	ORG
gujaf-320	24	3	zaria.	PERSON
gujaf-320	25	1	gusau journal of accounting	ORG
gujaf-320	25	2	5	CARDINAL
gujaf-320	25	3	2, october	DATE
gujaf-320	25	4	2024	CARDINAL
gujaf-320	26	1	okpanachi joshua department of accounting	ORG
gujaf-320	26	2	nigerian defence academy	ORG
gujaf-320	26	3	kaduna	GPE
gujaf-320	27	1	hassan ibrahim department	PERSON
gujaf-320	27	2	ibb university	ORG
gujaf-320	27	3	niger state	GPE
gujaf-320	28	1	prof	PERSON
gujaf-320	29	1	mary okwo department of accounting	ORG
gujaf-320	29	2	enugu state university of science and technology	ORG
gujaf-320	31	1	aminu isah department of accounting	ORG
gujaf-320	31	2	bayero university	ORG
gujaf-320	31	3	kano	ORG
gujaf-320	32	1	prof	PERSON
gujaf-320	33	1	ahmadu bello department of accounting	ORG
gujaf-320	33	2	ahmadu bello university	ORG
gujaf-320	33	3	zaria	PERSON
gujaf-320	34	1	prof	PERSON
gujaf-320	35	1	musa yelwa abubakar department	PERSON
gujaf-320	35	2	usmanu danfodiyo university	ORG
gujaf-320	35	3	sokoto state	ORG
gujaf-320	36	1	prof	ORG
gujaf-320	37	1	salisu abubakar department of accounting	ORG
gujaf-320	37	2	ahmadu bello university	ORG
gujaf-320	37	3	zaria	PERSON
gujaf-320	37	4	kaduna state	GPE
gujaf-320	38	1	prof	PERSON
gujaf-320	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-320	39	2	bayero university	ORG
gujaf-320	40	1	prof	PERSON
gujaf-320	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-320	41	2	dutse	GPE
gujaf-320	41	3	jigawa state	GPE
gujaf-320	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-320	43	2	nigerian defence academy	ORG
gujaf-320	43	3	kaduna state	GPE
gujaf-320	44	1	prof	PERSON
gujaf-320	45	1	saidu adamu department of accounting	ORG
gujaf-320	47	1	american university of nigeria	ORG
gujaf-320	47	2	yola	ORG
gujaf-320	48	1	prof	PERSON
gujaf-320	49	1	fatima	PERSON
gujaf-320	49	2	university of maiduguri	ORG
gujaf-320	49	3	borno	GPE
gujaf-320	50	1	dr.	PERSON
gujaf-320	50	2	nasiru a. ka’oje	PERSON
gujaf-320	50	3	usmanu danfodiyo university	ORG
gujaf-320	50	4	sokoto	PERSON
gujaf-320	51	1	aminu abdullahi department of accounting	ORG
gujaf-320	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-320	52	1	gusau journal of accounting	ORG
gujaf-320	52	2	5	CARDINAL
gujaf-320	52	3	2, october	DATE
gujaf-320	52	4	2024	CARDINAL
gujaf-320	52	5	nasiru yunusa department	PERSON
gujaf-320	52	6	ahmadu bello university	ORG
gujaf-320	52	7	zaria	PERSON
gujaf-320	53	1	aisha	PERSON
gujaf-320	53	2	muhammad department	PERSON
gujaf-320	53	3	ahmadu bello university	ORG
gujaf-320	53	4	zaria	PERSON
gujaf-320	54	1	lawal muhammad	PERSON
gujaf-320	54	2	ahmadu bello university	ORG
gujaf-320	54	3	zaria	PERSON
gujaf-320	55	1	bashir umar farouk	PERSON
gujaf-320	55	2	federal university gusau	ORG
gujaf-320	55	3	zamfara state	GPE
gujaf-320	56	1	dr emmanuel omokhuale department	PERSON
gujaf-320	56	2	federal university gusau	ORG
gujaf-320	57	1	state advisory board	ORG
gujaf-320	58	1	kabiru isah	PERSON
gujaf-320	58	2	bayero university kano	ORG
gujaf-320	59	1	bashir	PERSON
gujaf-320	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-320	59	3	sokoto state	ORG
gujaf-320	61	1	muhammad tanko	PERSON
gujaf-320	61	2	kaduna state university	ORG
gujaf-320	61	3	kaduna	GPE
gujaf-320	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-320	62	2	sokoto state	ORG
gujaf-320	64	1	aliyu sulaiman kantudu	PERSON
gujaf-320	64	2	university kano	ORG
gujaf-320	65	1	yazid kabir ibrahim	PERSON
gujaf-320	65	2	federal university gusau	ORG
gujaf-320	65	3	zamfara state	GPE
gujaf-320	66	1	gusau journal of accounting	ORG
gujaf-320	66	2	5	CARDINAL
gujaf-320	66	3	2, october	DATE
gujaf-320	66	4	2024	CARDINAL
gujaf-320	66	5	gusau journal of accounting	ORG
gujaf-320	67	1	two	CARDINAL
gujaf-320	67	2	april and october annually	DATE
gujaf-320	68	1	the department of accounting	ORG
gujaf-320	68	2	social sciences	ORG
gujaf-320	68	3	federal university gusau	ORG
gujaf-320	68	4	zamfara state	GPE
gujaf-320	68	5	nigeria	GPE
gujaf-320	68	6	islamic finance	ORG
gujaf-320	68	7	islamic	NORP
gujaf-320	69	1	english	LANGUAGE
gujaf-320	70	1	more than 15	CARDINAL
gujaf-320	70	2	a4	ORG
gujaf-320	70	3	1.5	CARDINAL
gujaf-320	70	4	12	CARDINAL
gujaf-320	71	1	25 percent	PERCENT
gujaf-320	72	1	5000	CARDINAL
gujaf-320	72	2	more than 250	CARDINAL
gujaf-320	72	3	four	CARDINAL
gujaf-320	73	1	apa 7th	PRODUCT
gujaf-320	74	1	5	CARDINAL
gujaf-320	74	2	2, october	DATE
gujaf-320	74	3	2024	CARDINAL
gujaf-320	78	1	fcmb	PERSON
gujaf-320	78	2	7278465011	DATE
gujaf-320	78	3	gusau journal of accounting	ORG
gujaf-320	78	4	a.u	PERSON
gujaf-320	78	5	federal university gusau	ORG
gujaf-320	78	6	zamfara state	GPE
gujaf-320	80	1	+2348069393824	DATE
gujaf-320	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-320	80	3	5	CARDINAL
gujaf-320	80	4	2, october	DATE
gujaf-320	80	5	2024	CARDINAL
gujaf-320	80	6	nigeria	GPE
gujaf-320	80	7	two	CARDINAL
gujaf-320	80	8	joseph olorunfemi akande	PERSON
gujaf-320	80	9	phd	PERSON
gujaf-320	80	10	1-18	CARDINAL
gujaf-320	80	11	nigeria	GPE
gujaf-320	80	12	fatima shehu giwa	PERSON
gujaf-320	81	1	benjamin kumai gugong	PERSON
gujaf-320	81	2	gloria pam dachomo	PERSON
gujaf-320	81	3	19-33	CARDINAL
gujaf-320	81	4	issa	PERSON
gujaf-320	81	5	abdulkadri	PERSON
gujaf-320	81	6	34	CARDINAL
gujaf-320	81	7	dmbs	ORG
gujaf-320	81	8	nigeria florence	GPE
gujaf-320	81	9	benjamin kumai gugong	PERSON
gujaf-320	81	10	augustine ayuba	ORG
gujaf-320	81	11	idris mohammed	PERSON
gujaf-320	81	12	covid-19	PERSON
gujaf-320	81	13	nigeria	GPE
gujaf-320	81	14	abdulrahman ngadi	PERSON
gujaf-320	81	15	abubakar	PERSON
gujaf-320	81	16	aliyu	PERSON
gujaf-320	81	17	abdu	PERSON
gujaf-320	81	18	abubakar	PERSON
gujaf-320	81	19	87	CARDINAL
gujaf-320	81	20	nigeria	GPE
gujaf-320	82	1	saka tunde abdulsalam	PERSON
gujaf-320	82	2	ph.d	NORP
gujaf-320	82	3	88-108	CARDINAL
gujaf-320	82	4	nigeria	GPE
gujaf-320	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-320	82	6	nigeria	GPE
gujaf-320	83	1	muhammad	PERSON
gujaf-320	83	2	aisha chado	PERSON
gujaf-320	83	3	142	CARDINAL
gujaf-320	83	4	nigeria	GPE
gujaf-320	83	5	joseph olorunfemi	PERSON
gujaf-320	83	6	143	CARDINAL
gujaf-320	83	7	nigeria	GPE
gujaf-320	83	8	ahmad abdullahi	PERSON
gujaf-320	83	9	dr ibrahim mohammed	PERSON
gujaf-320	83	10	dr isma’il	PERSON
gujaf-320	83	11	idris	PERSON
gujaf-320	83	12	156-171	QUANTITY
gujaf-320	83	13	202	CARDINAL
gujaf-320	83	14	nigeria	GPE
gujaf-320	84	1	muhammad	PERSON
gujaf-320	84	2	aisha chado	PERSON
gujaf-320	84	3	203	CARDINAL
gujaf-320	84	4	nigeria	GPE
gujaf-320	84	5	kayode david kolawole	PERSON
gujaf-320	84	6	222	CARDINAL
gujaf-320	84	7	5	CARDINAL
gujaf-320	84	8	2, october	DATE
gujaf-320	84	9	2024	DATE
gujaf-320	84	10	nigeria	GPE
gujaf-320	85	1	haruna muhammed musa	PERSON
gujaf-320	85	2	235	CARDINAL
gujaf-320	85	3	nigeria	GPE
gujaf-320	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-320	85	5	249-261	CARDINAL
gujaf-320	85	6	benue state	GPE
gujaf-320	85	7	nigeria	GPE
gujaf-320	85	8	caleb john	PERSON
gujaf-320	86	1	aliyu nuraddeen shehu	PERSON
gujaf-320	86	2	bello a. ahmad	PERSON
gujaf-320	86	3	ahmed aliyu	PERSON
gujaf-320	86	4	abdullahi phd	PERSON
gujaf-320	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-320	86	6	nigeria	GPE
gujaf-320	87	1	ibrahim kabir adedeji	PERSON
gujaf-320	87	2	dr ibrahim muhammed	PERSON
gujaf-320	88	1	muhammed habibu sabari prof	PERSON
gujaf-320	89	1	abiodun popoola	PERSON
gujaf-320	89	2	283	CARDINAL
gujaf-320	89	3	nigerian	NORP
gujaf-320	89	4	rofiat, prof	ORG
gujaf-320	90	1	sani abdullahi	PERSON
gujaf-320	90	2	dr.	PERSON
gujaf-320	90	3	ibrahim mohammed	PERSON
gujaf-320	91	1	ahmad dogarawa	PERSON
gujaf-320	91	2	.298-314	CARDINAL
gujaf-320	91	3	the nigerian exchange	ORG
gujaf-320	91	4	salisu isyaku dahiru	ORG
gujaf-320	91	5	adeyemi	GPE
gujaf-320	91	6	phd	PERSON
gujaf-320	91	7	suleiman salami	PERSON
gujaf-320	91	8	phd	PERSON
gujaf-320	91	9	315	CARDINAL
gujaf-320	91	10	lagos	GPE
gujaf-320	91	11	nigeria	GPE
gujaf-320	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-320	92	1	332-343	CARDINAL
gujaf-320	92	2	nigeria	GPE
gujaf-320	92	3	emmanuel imuede	PERSON
gujaf-320	92	4	344-356	CARDINAL
gujaf-320	92	5	nigeria	GPE
gujaf-320	92	6	daniel gbadebo	PERSON
gujaf-320	92	7	357	CARDINAL
gujaf-320	92	8	369	CARDINAL
gujaf-320	92	9	383	CARDINAL
gujaf-320	92	10	south africa	GPE
gujaf-320	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-320	93	2	384	CARDINAL
gujaf-320	93	3	nigeria	GPE
gujaf-320	93	4	ahmad abdullahi	PERSON
gujaf-320	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-320	93	6	idris	PERSON
gujaf-320	93	7	…………………………………………………………………………	PRODUCT
gujaf-320	93	8	397-413	CARDINAL
gujaf-320	93	9	5	CARDINAL
gujaf-320	93	10	2, october	DATE
gujaf-320	93	11	2024 344	DATE
gujaf-320	93	12	nigeria	GPE
gujaf-320	93	13	imuede oyasor department of accounting science walter sisulu university	ORG
gujaf-320	93	14	south africa	GPE
gujaf-320	98	1	nigeria	GPE
gujaf-320	99	1	fifteen	CARDINAL
gujaf-320	99	2	2011-2022	DATE
gujaf-320	104	1	1.0	CARDINAL
gujaf-320	104	2	2017	CARDINAL
gujaf-320	104	3	olanreaju & olayiwola	ORG
gujaf-320	104	4	2019	DATE
gujaf-320	107	1	2019	DATE
gujaf-320	110	1	otwani et al.	PERSON
gujaf-320	110	2	2017	DATE
gujaf-320	111	1	sobiech et al.	PERSON
gujaf-320	111	2	2021	CARDINAL
gujaf-320	112	1	van apeldoorn	PERSON
gujaf-320	112	2	2018	DATE
gujaf-320	113	1	dmbs	ORG
gujaf-320	113	2	mishkin & eakins	ORG
gujaf-320	113	3	2018	DATE
gujaf-320	114	1	dmbs	ORG
gujaf-320	115	1	2021	CARDINAL
gujaf-320	116	1	2003	DATE
gujaf-320	116	2	fagbemi	ORG
gujaf-320	116	3	2019	DATE
gujaf-320	117	1	gabriel & gimenez	ORG
gujaf-320	117	2	2015	DATE
gujaf-320	117	3	al.	PERSON
gujaf-320	117	4	2017	DATE
gujaf-320	120	1	5	CARDINAL
gujaf-320	120	2	2, october	DATE
gujaf-320	120	3	2024 345	DATE
gujaf-320	121	1	doménech et al.	PERSON
gujaf-320	121	2	2023 & european central bank	ORG
gujaf-320	121	3	2022	CARDINAL
gujaf-320	123	1	2023	CARDINAL
gujaf-320	123	2	devereux et al.	ORG
gujaf-320	123	3	2019	DATE
gujaf-320	123	4	2023	CARDINAL
gujaf-320	124	1	2016	DATE
gujaf-320	124	2	2017	CARDINAL
gujaf-320	124	3	2023	CARDINAL
gujaf-320	124	4	2023	CARDINAL
gujaf-320	125	1	2019	DATE
gujaf-320	126	1	sobiech et al.	PERSON
gujaf-320	126	2	2021	DATE
gujaf-320	126	3	hryckiewicz	NORP
gujaf-320	126	4	2018	DATE
gujaf-320	126	5	2020	DATE
gujaf-320	127	1	2018	DATE
gujaf-320	128	1	capelle-blancard & havrylchyk	ORG
gujaf-320	128	2	2017	DATE
gujaf-320	129	1	2018	DATE
gujaf-320	130	1	2016	DATE
gujaf-320	131	1	nigeria	GPE
gujaf-320	131	2	the central bank of nigeria	ORG
gujaf-320	131	3	dmbs	ORG
gujaf-320	133	1	2021	CARDINAL
gujaf-320	135	1	hassan & oyedele	ORG
gujaf-320	135	2	2022	CARDINAL
gujaf-320	137	1	nigerian	NORP
gujaf-320	138	1	nigeria	GPE
gujaf-320	139	1	first	ORDINAL
gujaf-320	139	2	nigeria	GPE
gujaf-320	140	1	second	ORDINAL
gujaf-320	140	2	nigeria	GPE
gujaf-320	141	1	third	ORDINAL
gujaf-320	141	2	nigerian	NORP
gujaf-320	142	1	three	CARDINAL
gujaf-320	142	2	nigerian	NORP
gujaf-320	146	1	fifteen	CARDINAL
gujaf-320	146	2	2011-2022	DATE
gujaf-320	148	1	this gusau journal of accounting	ORG
gujaf-320	148	2	5	CARDINAL
gujaf-320	148	3	2, october	DATE
gujaf-320	148	4	2024 346	DATE
gujaf-320	150	1	two	CARDINAL
gujaf-320	150	2	three	CARDINAL
gujaf-320	151	1	section four	LAW
gujaf-320	151	2	section five	LAW
gujaf-320	152	1	king & rebelo	ORG
gujaf-320	152	2	1990	DATE
gujaf-320	152	3	levine & renelt	ORG
gujaf-320	152	4	1992	DATE
gujaf-320	152	5	mendoza et al	PERSON
gujaf-320	152	6	1997	DATE
gujaf-320	153	1	al.	PERSON
gujaf-320	153	2	2006	DATE
gujaf-320	154	1	romer	PERSON
gujaf-320	154	2	1986	DATE
gujaf-320	157	1	1990	DATE
gujaf-320	160	1	levine	PERSON
gujaf-320	160	2	renelt	PERSON
gujaf-320	160	3	1992	DATE
gujaf-320	161	1	barro	ORG
gujaf-320	161	2	1992	DATE
gujaf-320	162	1	al	ORG
gujaf-320	163	1	1999	DATE
gujaf-320	164	1	bleaney et al	PERSON
gujaf-320	165	1	2001	DATE
gujaf-320	167	1	mendoza et al	PERSON
gujaf-320	168	1	1997	DATE
gujaf-320	168	2	kneller et al	PERSON
gujaf-320	169	1	1999	DATE
gujaf-320	172	1	henrekson	GPE
gujaf-320	172	2	2001	DATE
gujaf-320	173	1	agell et al	PERSON
gujaf-320	174	1	2006	DATE
gujaf-320	175	1	leed & gordon	ORG
gujaf-320	175	2	2005	DATE
gujaf-320	175	3	2006	DATE
gujaf-320	175	4	widmalm,	ORG
gujaf-320	175	5	2001	DATE
gujaf-320	175	6	schwellnus & arnold	ORG
gujaf-320	175	7	2008	DATE
gujaf-320	175	8	2008	DATE
gujaf-320	176	1	widmalm	PERSON
gujaf-320	176	2	2001	DATE
gujaf-320	177	1	2008	DATE
gujaf-320	177	2	arnold	PERSON
gujaf-320	177	3	2008	DATE
gujaf-320	177	4	oecd	ORG
gujaf-320	178	1	lee	PERSON
gujaf-320	178	2	gordon	PERSON
gujaf-320	178	3	2005	DATE
gujaf-320	178	4	70	CARDINAL
gujaf-320	178	5	19701997	DATE
gujaf-320	179	1	arnold et al	PERSON
gujaf-320	179	2	2011	DATE
gujaf-320	179	3	21	CARDINAL
gujaf-320	179	4	oecd	ORG
gujaf-320	179	5	the years 1971004	DATE
gujaf-320	182	1	xing	PERSON
gujaf-320	182	2	2012	DATE
gujaf-320	182	3	gusau journal of accounting	ORG
gujaf-320	182	4	5	CARDINAL
gujaf-320	182	5	2, october	DATE
gujaf-320	182	6	2024 347	DATE
gujaf-320	183	1	xing	PERSON
gujaf-320	183	2	2012	DATE
gujaf-320	183	3	first	ORDINAL
gujaf-320	183	4	johansson et al	PERSON
gujaf-320	184	1	2008	DATE
gujaf-320	186	1	hossain	PERSON
gujaf-320	186	2	1995	DATE
gujaf-320	186	3	bangladesh	GPE
gujaf-320	187	1	cullen	PERSON
gujaf-320	187	2	gordon	PERSON
gujaf-320	187	3	2002	DATE
gujaf-320	188	1	arnold et al	PERSON
gujaf-320	189	1	2011	DATE
gujaf-320	189	2	one	CARDINAL
gujaf-320	190	1	lanaspa et al	PERSON
gujaf-320	191	1	2008	DATE
gujaf-320	194	1	2011	DATE
gujaf-320	194	2	african	NORP
gujaf-320	196	1	lee	PERSON
gujaf-320	196	2	gordon	PERSON
gujaf-320	196	3	2004	DATE
gujaf-320	198	1	yahaya	PERSON
gujaf-320	198	2	2009	DATE
gujaf-320	199	1	kwara state	GPE
gujaf-320	200	1	ebeke	PERSON
gujaf-320	200	2	ehrhart	PERSON
gujaf-320	200	3	2010	DATE
gujaf-320	200	4	saharan africa	GPE
gujaf-320	201	1	2012	DATE
gujaf-320	202	1	adereti et al	PERSON
gujaf-320	203	1	2011	DATE
gujaf-320	205	1	2011	DATE
gujaf-320	206	1	adamawa	GPE
gujaf-320	206	2	2001	DATE
gujaf-320	206	3	2009	DATE
gujaf-320	207	1	nigeria	GPE
gujaf-320	208	1	ogbonna	GPE
gujaf-320	208	2	2012	DATE
gujaf-320	208	3	nigeria gusau journal of accounting	ORG
gujaf-320	208	4	5	CARDINAL
gujaf-320	208	5	2, october	DATE
gujaf-320	208	6	2024 348	CARDINAL
gujaf-320	210	1	2013	DATE
gujaf-320	211	1	jubrin et al	PERSON
gujaf-320	212	1	2012	DATE
gujaf-320	212	2	nigeria	GPE
gujaf-320	214	1	boscá et al	PERSON
gujaf-320	215	1	2019	DATE
gujaf-320	215	2	three	CARDINAL
gujaf-320	216	1	three	CARDINAL
gujaf-320	219	1	sanyaolu	ORG
gujaf-320	219	2	2020	DATE
gujaf-320	219	3	nigeria	GPE
gujaf-320	219	4	2012-2018	DATE
gujaf-320	222	1	sobiech et al	PERSON
gujaf-320	223	1	2021	CARDINAL
gujaf-320	227	1	2021	CARDINAL
gujaf-320	228	1	akeem et al	PERSON
gujaf-320	229	1	2022	CARDINAL
gujaf-320	231	1	adefunke	PERSON
gujaf-320	231	2	2022	CARDINAL
gujaf-320	232	1	adewole	PERSON
gujaf-320	232	2	2023	CARDINAL
gujaf-320	234	1	2023	CARDINAL
gujaf-320	235	1	habila et al	PERSON
gujaf-320	236	1	2024	CARDINAL
gujaf-320	239	1	sandmo	ORG
gujaf-320	239	2	1972	DATE
gujaf-320	244	1	gusau journal of accounting	ORG
gujaf-320	244	2	5	CARDINAL
gujaf-320	244	3	2, october	DATE
gujaf-320	244	4	2024	CARDINAL
gujaf-320	244	5	349	CARDINAL
gujaf-320	245	1	1998	DATE
gujaf-320	248	1	mckerchar & evans 2009	ORG
gujaf-320	251	1	3.0	CARDINAL
gujaf-320	251	2	nigeria	GPE
gujaf-320	253	1	t + β2eftri	DATE
gujaf-320	253	2	t + β3avtri	DATE
gujaf-320	253	3	1	CARDINAL
gujaf-320	261	1	avtr	PERSON
gujaf-320	263	1	2	CARDINAL
gujaf-320	264	1	t + β2eftri	DATE
gujaf-320	264	2	t + β3avtri	DATE
gujaf-320	264	3	2	CARDINAL
gujaf-320	264	4	roe	LAW
gujaf-320	265	1	roe	ORG
gujaf-320	266	1	1	CARDINAL
gujaf-320	266	2	2	CARDINAL
gujaf-320	267	1	1	CARDINAL
gujaf-320	267	2	2	CARDINAL
gujaf-320	267	3	2011-2022	DATE
gujaf-320	267	4	fifteen	CARDINAL
gujaf-320	267	5	nigerian exchange	ORG
gujaf-320	271	1	gusau journal of accounting	ORG
gujaf-320	271	2	5	CARDINAL
gujaf-320	271	3	2, october	DATE
gujaf-320	271	4	2024 350 4.0	DATE
gujaf-320	271	5	1	CARDINAL
gujaf-320	272	1	1	CARDINAL
gujaf-320	273	1	0.0138	CARDINAL
gujaf-320	273	2	0.0766	ORG
gujaf-320	275	1	116.3	CARDINAL
gujaf-320	275	2	0.1550	ORG
gujaf-320	275	3	0.1575	CARDINAL
gujaf-320	276	1	76%	PERCENT
gujaf-320	277	1	1177.4	CARDINAL
gujaf-320	277	2	0.7195	CARDINAL
gujaf-320	277	3	0.7195	CARDINAL
gujaf-320	286	1	two	CARDINAL
gujaf-320	287	1	65%	PERCENT
gujaf-320	288	1	about 65%	PERCENT
gujaf-320	289	1	65%	PERCENT
gujaf-320	290	1	11.389	CARDINAL
gujaf-320	290	2	0.0275	CARDINAL
gujaf-320	291	1	durbin watson	PERSON
gujaf-320	291	2	1.7898	CARDINAL
gujaf-320	291	3	2	CARDINAL
gujaf-320	293	1	60%	PERCENT
gujaf-320	294	1	about 60%	PERCENT
gujaf-320	294	2	nigeria	GPE
gujaf-320	295	1	60%	PERCENT
gujaf-320	296	1	10.398	CARDINAL
gujaf-320	296	2	0.0939	GPE
gujaf-320	297	1	durbin watson	PERSON
gujaf-320	297	2	1.7409	CARDINAL
gujaf-320	297	3	2	CARDINAL
gujaf-320	299	1	2022	CARDINAL
gujaf-320	299	2	2023	CARDINAL
gujaf-320	299	3	sanyaolu	ORG
gujaf-320	299	4	2020	DATE
gujaf-320	300	1	2021	CARDINAL
gujaf-320	300	2	sobiech et al	PERSON
gujaf-320	301	1	2021	CARDINAL
gujaf-320	303	1	2024	CARDINAL
gujaf-320	304	1	sanyaolu	ORG
gujaf-320	304	2	2020	DATE
gujaf-320	305	1	sobiech et al	PERSON
gujaf-320	306	1	2021	CARDINAL
gujaf-320	306	2	5	CARDINAL
gujaf-320	306	3	2, october	DATE
gujaf-320	306	4	2024 351	DATE
gujaf-320	309	1	2021	CARDINAL
gujaf-320	311	1	2024	CARDINAL
gujaf-320	312	1	adefunke	PERSON
gujaf-320	312	2	2022	CARDINAL
gujaf-320	313	1	adewole	PERSON
gujaf-320	313	2	2023	CARDINAL
gujaf-320	315	1	1	CARDINAL
gujaf-320	315	2	roa roe mgtr eftr avtr panel	PERSON
gujaf-320	316	1	0.014 0.077	CARDINAL
gujaf-320	316	2	0.079	CARDINAL
gujaf-320	316	3	0.720 0.720 min -0.021 -3.943	QUANTITY
gujaf-320	316	4	0.018	CARDINAL
gujaf-320	316	5	0.186	CARDINAL
gujaf-320	316	6	1	CARDINAL
gujaf-320	316	7	0.404 1 mgtr	QUANTITY
gujaf-320	316	8	0.096 1	CARDINAL
gujaf-320	316	9	0.125	CARDINAL
gujaf-320	316	10	1	CARDINAL
gujaf-320	316	11	2024	CARDINAL
gujaf-320	316	12	5	CARDINAL
gujaf-320	316	13	2, october	DATE
gujaf-320	316	14	2024 352	CARDINAL
gujaf-320	316	15	2	CARDINAL
gujaf-320	316	16	s.e.	GPE
gujaf-320	318	1	t + β2eftri	DATE
gujaf-320	318	2	t + β3avtri	DATE
gujaf-320	320	1	6.3691	CARDINAL
gujaf-320	320	2	10.6792	CARDINAL
gujaf-320	320	3	5.5592	CARDINAL
gujaf-320	320	4	14.0658	CARDINAL
gujaf-320	320	5	4.5199 3.1120 0.0062	QUANTITY
gujaf-320	320	6	10.0205	CARDINAL
gujaf-320	320	7	64.8255	CARDINAL
gujaf-320	320	8	11.3980	CARDINAL
gujaf-320	321	1	0.0275	CARDINAL
gujaf-320	321	2	1.7898	CARDINAL
gujaf-320	321	3	t + β2eftri	DATE
gujaf-320	321	4	t + β3avtri	DATE
gujaf-320	322	1	8.2368	CARDINAL
gujaf-320	322	2	0.6834	MONEY
gujaf-320	322	3	0.0000	PRODUCT
gujaf-320	322	4	12.1060	CARDINAL
gujaf-320	322	5	13.9010	CARDINAL
gujaf-320	322	6	7.0847	MONEY
gujaf-320	322	7	12.4020	CARDINAL
gujaf-320	322	8	60.0166	CARDINAL
gujaf-320	322	9	10.1360	CARDINAL
gujaf-320	323	1	0.0939	CARDINAL
gujaf-320	323	2	1.7409	CARDINAL
gujaf-320	323	3	2024	CARDINAL
gujaf-320	323	4	5.0	CARDINAL
gujaf-320	327	1	nigeria	GPE
gujaf-320	328	1	nigerian	NORP
gujaf-320	330	1	three	CARDINAL
gujaf-320	331	1	10%	PERCENT
gujaf-320	334	1	nigeria	GPE
gujaf-320	337	1	first	ORDINAL
gujaf-320	337	2	the gusau journal of accounting	ORG
gujaf-320	337	3	5	CARDINAL
gujaf-320	337	4	2, october	DATE
gujaf-320	337	5	2024	CARDINAL
gujaf-320	337	6	353	CARDINAL
gujaf-320	338	1	second	ORDINAL
gujaf-320	338	2	nigeria	GPE
gujaf-320	339	1	third	ORDINAL
gujaf-320	339	2	nigeria	GPE
gujaf-320	340	1	third	ORDINAL
gujaf-320	341	1	nigeria	GPE
gujaf-320	342	1	r.	NORP
gujaf-320	342	2	max	PERSON
gujaf-320	342	3	l. & silvia	ORG
gujaf-320	342	4	s.	PERSON
gujaf-320	342	5	2024	CARDINAL
gujaf-320	344	1	european central bank	ORG
gujaf-320	344	2	january	DATE
gujaf-320	345	1	adefunke	PERSON
gujaf-320	345	2	a. b.	PERSON
gujaf-320	345	3	a. o.	PERSON
gujaf-320	345	4	2022	CARDINAL
gujaf-320	346	1	nigeria	GPE
gujaf-320	347	1	indian	NORP
gujaf-320	347	2	9(1	CARDINAL
gujaf-320	347	3	104	CARDINAL
gujaf-320	348	1	a. t.	PERSON
gujaf-320	348	2	2015	CARDINAL
gujaf-320	349	1	nigeria	GPE
gujaf-320	350	1	american journal of economics	ORG
gujaf-320	350	2	1(4	CARDINAL
gujaf-320	350	3	312-319	CARDINAL
gujaf-320	351	1	j. a.	PERSON
gujaf-320	351	2	2023	CARDINAL
gujaf-320	352	1	nigerian	NORP
gujaf-320	353	1	nigerian journal of banking	ORG
gujaf-320	353	2	9(1	CARDINAL
gujaf-320	353	3	171	CARDINAL
gujaf-320	354	1	adrian	ORG
gujaf-320	354	2	t., & shin	ORG
gujaf-320	354	3	h. s.	PERSON
gujaf-320	354	4	2009	DATE
gujaf-320	356	1	federal reserve bank	ORG
gujaf-320	356	2	new york	GPE
gujaf-320	356	3	382	CARDINAL
gujaf-320	357	1	a. l.	PERSON
gujaf-320	357	2	2010	DATE
gujaf-320	358	1	nigerian	NORP
gujaf-320	360	1	k. a.	PERSON
gujaf-320	361	1	2009	DATE
gujaf-320	362	1	3rd	ORDINAL
gujaf-320	363	1	accra	PERSON
gujaf-320	363	2	blackmask ltd	ORG
gujaf-320	363	3	akeem	ORG
gujaf-320	363	4	l. b.	PERSON
gujaf-320	363	5	taiwo	PERSON
gujaf-320	363	6	augustine	GPE
gujaf-320	363	7	a. a.	PERSON
gujaf-320	363	8	edinaeval, a. p., & olawumi	PERSON
gujaf-320	363	9	l. b.	PERSON
gujaf-320	363	10	2022	CARDINAL
gujaf-320	364	1	nigeria	GPE
gujaf-320	365	1	journal of positive school	ORG
gujaf-320	365	2	6(9	CARDINAL
gujaf-320	365	3	5135–5145	CARDINAL
gujaf-320	366	1	g. a.	PERSON
gujaf-320	366	2	r. j.	PERSON
gujaf-320	366	3	2008	DATE
gujaf-320	368	1	princeton	PERSON
gujaf-320	368	2	nj	ORG
gujaf-320	368	3	princeton university press	ORG
gujaf-320	369	1	ali-nakyea	PERSON
gujaf-320	369	2	a.	PERSON
gujaf-320	369	3	2008	DATE
gujaf-320	370	1	ghana	GPE
gujaf-320	370	2	2nd	ORDINAL
gujaf-320	371	1	allen, f., & gale	PERSON
gujaf-320	371	2	2000	DATE
gujaf-320	373	1	110(january	CARDINAL
gujaf-320	373	2	236	CARDINAL
gujaf-320	373	3	255	CARDINAL
gujaf-320	374	1	amihud	PERSON
gujaf-320	374	2	1992	DATE
gujaf-320	377	1	amihud	PERSON
gujaf-320	377	2	mendelson, h., & pedersen	ORG
gujaf-320	377	3	l. h. (	PERSON
gujaf-320	379	1	1(4	CARDINAL
gujaf-320	379	2	1–96	CARDINAL
gujaf-320	380	1	arbelaez	GPE
gujaf-320	380	2	m. a.	PERSON
gujaf-320	380	3	l., & zuluaga	ORG
gujaf-320	380	4	2002	DATE
gujaf-320	381	1	colombia	GPE
gujaf-320	383	1	ari, a.	PERSON
gujaf-320	383	2	sophia	GPE
gujaf-320	383	3	2021	CARDINAL
gujaf-320	384	1	gusau journal of accounting	ORG
gujaf-320	384	2	5	CARDINAL
gujaf-320	384	3	2, october	DATE
gujaf-320	384	4	2024	CARDINAL
gujaf-320	384	5	354	CARDINAL
gujaf-320	385	1	journal of banking & finance	ORG
gujaf-320	385	2	133	CARDINAL
gujaf-320	385	3	article 106140	LAW
gujaf-320	386	1	arivoshi, a., &	PERSON
gujaf-320	387	1	n.d.	GPE
gujaf-320	389	1	190	CARDINAL
gujaf-320	390	1	washington	GPE
gujaf-320	390	2	dc	GPE
gujaf-320	391	1	g. b.	PERSON
gujaf-320	391	2	li	PERSON
gujaf-320	391	3	& li	PERSON
gujaf-320	391	4	q.	PERSON
gujaf-320	391	5	2006	DATE
gujaf-320	393	1	31	DATE
gujaf-320	393	2	393–408	CARDINAL
gujaf-320	394	1	b., & odean	ORG
gujaf-320	394	2	t.	GPE
gujaf-320	394	3	2000	DATE
gujaf-320	396	1	773–806	CARDINAL
gujaf-320	397	1	barlevy	PERSON
gujaf-320	397	2	2008	DATE
gujaf-320	399	1	federal reserve bank of chicago	ORG
gujaf-320	399	2	2008–01	CARDINAL
gujaf-320	400	1	b., & jan, f.	ORG
gujaf-320	400	2	2023	CARDINAL
gujaf-320	402	1	2023/145, july	DATE
gujaf-320	403	1	bellucci, a.	ORG
gujaf-320	403	2	serena, f.	PERSON
gujaf-320	403	3	k., & andrea	ORG
gujaf-320	403	4	2023	CARDINAL
gujaf-320	405	1	79	CARDINAL
gujaf-320	405	2	article 102387,	DATE
gujaf-320	405	3	april	DATE
gujaf-320	406	1	beyer	ORG
gujaf-320	406	2	r.	NORP
gujaf-320	406	3	ruo	ORG
gujaf-320	406	4	florian	NORP
gujaf-320	406	5	m., claire, l.	PERSON
gujaf-320	406	6	o., & lev	ORG
gujaf-320	406	7	2024	CARDINAL
gujaf-320	407	1	30	CARDINAL
gujaf-320	407	2	european	NORP
gujaf-320	408	1	2024/009	DATE
gujaf-320	408	2	january	DATE
gujaf-320	409	1	s.	PERSON
gujaf-320	409	2	2007	DATE
gujaf-320	411	1	33–40	CARDINAL
gujaf-320	412	1	s., hawkins	ORG
gujaf-320	412	2	m., & klemm	ORG
gujaf-320	412	3	a.	PERSON
gujaf-320	412	4	2004	DATE
gujaf-320	415	1	borsuk	PERSON
gujaf-320	415	2	m., oskar	PERSON
gujaf-320	415	3	q.	PERSON
gujaf-320	415	4	2023	CARDINAL
gujaf-320	417	1	157	CARDINAL
gujaf-320	417	2	107041	DATE
gujaf-320	417	3	december	DATE
gujaf-320	418	1	boscá	PERSON
gujaf-320	418	2	j. e.	PERSON
gujaf-320	418	3	domenech	NORP
gujaf-320	418	4	r., & rubio-ramírez	ORG
gujaf-320	418	5	j.	PERSON
gujaf-320	418	6	2019	DATE
gujaf-320	419	1	19	CARDINAL
gujaf-320	419	2	05	CARDINAL
gujaf-320	421	1	boston irwin	PERSON
gujaf-320	421	2	de mooij	PERSON
gujaf-320	421	3	r. a.	PERSON
gujaf-320	421	4	s. (2001	ORG
gujaf-320	423	1	2(3	CARDINAL
gujaf-320	423	2	23–47	CARDINAL
gujaf-320	424	1	brealey	ORG
gujaf-320	424	2	r. a.	PERSON
gujaf-320	424	3	s. c. (	PERSON
gujaf-320	424	4	2000	DATE
gujaf-320	425	1	6th	ORDINAL
gujaf-320	426	1	mcgraw-hill irwin	ORG
gujaf-320	427	1	campbell	ORG
gujaf-320	427	2	j., & froot	ORG
gujaf-320	427	3	k.	PERSON
gujaf-320	427	4	1993	DATE
gujaf-320	429	1	nber working paper	ORG
gujaf-320	429	2	4587	CARDINAL
gujaf-320	430	1	capelle-blancard	PERSON
gujaf-320	430	2	2017	CARDINAL
gujaf-320	432	1	21(3	CARDINAL
gujaf-320	432	2	1023–1046	CARDINAL
gujaf-320	433	1	c., thomas	PERSON
gujaf-320	433	2	k. k.	PERSON
gujaf-320	433	3	2017	CARDINAL
gujaf-320	437	1	c., thomas	PERSON
gujaf-320	437	2	k. k.	PERSON
gujaf-320	437	3	2020	DATE
gujaf-320	439	1	social science research network	ORG
gujaf-320	440	1	chou	PERSON
gujaf-320	440	2	2006	DATE
gujaf-320	441	1	taiwan	GPE
gujaf-320	442	1	journal of futures markets	ORG
gujaf-320	442	2	1195–1216	CARDINAL
gujaf-320	442	3	chude	ORG
gujaf-320	442	4	i. d.	PERSON
gujaf-320	442	5	2015	CARDINAL
gujaf-320	443	1	nigeria	GPE
gujaf-320	443	2	nigerian	NORP
gujaf-320	444	1	european journal of accounting	ORG
gujaf-320	444	2	3(8	CARDINAL
gujaf-320	444	3	1–11	CARDINAL
gujaf-320	445	1	city credit capital	ORG
gujaf-320	446	1	2010	DATE
gujaf-320	448	1	k. o.	PERSON
gujaf-320	448	2	2018	DATE
gujaf-320	449	1	nigeria	GPE
gujaf-320	450	1	journal of accounting	ORG
gujaf-320	450	2	47–55	CARDINAL
gujaf-320	451	1	a.	PERSON
gujaf-320	451	2	l., & waldmann	ORG
gujaf-320	451	3	r.	PERSON
gujaf-320	451	4	1989	DATE
gujaf-320	453	1	nber	PERSON
gujaf-320	453	2	5	CARDINAL
gujaf-320	453	3	2, october	DATE
gujaf-320	453	4	2024 355 2880	DATE
gujaf-320	454	1	devereux	ORG
gujaf-320	454	2	m., niels	PERSON
gujaf-320	454	3	j., & john	ORG
gujaf-320	454	4	2019	DATE
gujaf-320	456	1	the european bank	ORG
gujaf-320	457	1	129(624	CARDINAL
gujaf-320	457	2	3058–3091	DATE
gujaf-320	457	3	j.	PERSON
gujaf-320	457	4	1971	DATE
gujaf-320	458	1	1	CARDINAL
gujaf-320	459	1	american	NORP
gujaf-320	459	2	61(3	CARDINAL
gujaf-320	459	3	8–27	CARDINAL
gujaf-320	459	4	djankov	PERSON
gujaf-320	459	5	s., ganser	ORG
gujaf-320	459	6	t.,	GPE
gujaf-320	459	7	r., & shleifer	ORG
gujaf-320	459	8	a.	PERSON
gujaf-320	459	9	2010	DATE
gujaf-320	461	1	american economic journal: macroeconomics	ORG
gujaf-320	461	2	2(1	CARDINAL
gujaf-320	461	3	doménech	ORG
gujaf-320	461	4	r.	NORP
gujaf-320	461	5	josé	GPE
gujaf-320	461	6	e.	GPE
gujaf-320	461	7	m., javier, f., & juan	PERSON
gujaf-320	461	8	f. r.	PERSON
gujaf-320	461	9	2023	CARDINAL
gujaf-320	463	1	social science research network	ORG
gujaf-320	464	1	dupont	ORG
gujaf-320	464	2	d., & lee	ORG
gujaf-320	464	3	2007	DATE
gujaf-320	466	1	31(1	CARDINAL
gujaf-320	466	2	393–400	CARDINAL
gujaf-320	467	1	g. e., & okoi	PERSON
gujaf-320	467	2	w. w.	PERSON
gujaf-320	467	3	2014, july	DATE
gujaf-320	468	1	nigeria	GPE
gujaf-320	469	1	academic journal of interdisciplinary studies	ORG
gujaf-320	469	2	3(4	CARDINAL
gujaf-320	469	3	204	CARDINAL
gujaf-320	470	1	enria	ORG
gujaf-320	470	2	a.	PERSON
gujaf-320	470	3	2021	CARDINAL
gujaf-320	471	1	26th	ORDINAL
gujaf-320	471	2	annual	DATE
gujaf-320	471	3	frankfurt	GPE
gujaf-320	471	4	germany	GPE
gujaf-320	471	5	epps	PERSON
gujaf-320	471	6	1976	DATE
gujaf-320	473	1	bell journal of economics	ORG
gujaf-320	473	2	7(1	DATE
gujaf-320	473	3	163–194	CARDINAL
gujaf-320	474	1	european central bank	ORG
gujaf-320	475	1	2022	CARDINAL
gujaf-320	476	1	the european central bank	ORG
gujaf-320	476	2	2	CARDINAL
gujaf-320	476	3	november 2022	DATE
gujaf-320	477	1	european central bank	ORG
gujaf-320	478	1	european commission	ORG
gujaf-320	479	1	2006	DATE
gujaf-320	480	1	european	NORP
gujaf-320	481	1	2010	DATE
gujaf-320	483	1	brussels	GPE
gujaf-320	485	1	2010	DATE
gujaf-320	485	2	march 18	DATE
gujaf-320	486	1	fsa	ORG
gujaf-320	487	1	www.ft.com french	NORP
gujaf-320	487	2	k., & roll	ORG
gujaf-320	487	3	r.	PERSON
gujaf-320	487	4	1986	DATE
gujaf-320	489	1	journal of financial economics	ORG
gujaf-320	489	2	17(1	CARDINAL
gujaf-320	489	3	5–26	CARDINAL
gujaf-320	490	1	gatsi	ORG
gujaf-320	490	2	j. g.	PERSON
gujaf-320	490	3	s. g., & kportorgbi	PERSON
gujaf-320	490	4	h. k.	PERSON
gujaf-320	490	5	2013	DATE
gujaf-320	491	1	ghana	GPE
gujaf-320	492	1	1(1	CARDINAL
gujaf-320	493	1	graham	PERSON
gujaf-320	493	2	j. r.	PERSON
gujaf-320	493	3	1996	DATE
gujaf-320	495	1	journal of financial economics	ORG
gujaf-320	495	2	42(1	CARDINAL
gujaf-320	495	3	187–221	CARDINAL
gujaf-320	496	1	gravelle	PERSON
gujaf-320	496	2	j. (	PERSON
gujaf-320	496	3	1995	DATE
gujaf-320	498	1	jim-suleiman	PERSON
gujaf-320	498	2	s. l., & uchendu	PERSON
gujaf-320	498	3	e.	PERSON
gujaf-320	498	4	2024	CARDINAL
gujaf-320	499	1	nigeria	GPE
gujaf-320	500	1	journal of business development	ORG
gujaf-320	500	2	5(1	CARDINAL
gujaf-320	500	3	11–27	DATE
gujaf-320	501	1	hebous	PERSON
gujaf-320	501	2	s.	GPE
gujaf-320	501	3	dinar	GPE
gujaf-320	501	4	2022	CARDINAL
gujaf-320	503	1	2022(187	CARDINAL
gujaf-320	503	2	september	DATE
gujaf-320	504	1	hryckiewicz	GPE
gujaf-320	504	2	a., piotr	PERSON
gujaf-320	504	3	m., karolina	PERSON
gujaf-320	504	4	s. (2018, may	ORG
gujaf-320	507	1	islahi	GPE
gujaf-320	507	2	a. a.	PERSON
gujaf-320	507	3	2006	DATE
gujaf-320	508	1	ibukhaldrun	ORG
gujaf-320	508	2	today	DATE
gujaf-320	509	1	islamic	NORP
gujaf-320	510	1	jens, a., & schwellnus	PERSON
gujaf-320	513	1	the american taxation association	ORG
gujaf-320	513	2	30(1	CARDINAL
gujaf-320	513	3	17–31	CARDINAL
gujaf-320	513	4	s.	PERSON
gujaf-320	513	5	2013	DATE
gujaf-320	514	1	uganda	GPE
gujaf-320	515	1	6(4	CARDINAL
gujaf-320	516	1	95–107	CARDINAL
gujaf-320	516	2	mehra	PERSON
gujaf-320	516	3	h., & suher	ORG
gujaf-320	516	4	m.	PERSON
gujaf-320	516	5	2009	DATE
gujaf-320	518	1	federal reserve bank	ORG
gujaf-320	518	2	new york	GPE
gujaf-320	518	3	23(2	CARDINAL
gujaf-320	518	4	369–389	CARDINAL
gujaf-320	519	1	mishkin, f. s., & eakins	PERSON
gujaf-320	519	2	s. g.	PERSON
gujaf-320	519	3	2018	DATE
gujaf-320	520	1	9th	ORDINAL
gujaf-320	521	1	pearson	PERSON
gujaf-320	521	2	2023	CARDINAL
gujaf-320	522	1	nigeria	GPE
gujaf-320	523	1	fuo journal of management sciences	ORG
gujaf-320	523	2	7(special	ORG
gujaf-320	523	3	125–138	DATE
gujaf-320	524	1	omer	PERSON
gujaf-320	524	2	t. c.	GPE
gujaf-320	524	3	w.	PERSON
gujaf-320	524	4	1999	DATE
gujaf-320	526	1	national tax journal	ORG
gujaf-320	526	2	52(4	CARDINAL
gujaf-320	526	3	699–715	DATE
gujaf-320	527	1	omer	PERSON
gujaf-320	527	2	t.,	GPE
gujaf-320	527	3	molloy	GPE
gujaf-320	527	4	k., & ziebart	ORG
gujaf-320	527	5	1991	DATE
gujaf-320	528	1	the http://europa.eu/ http://www.ft.com/ gusau journal of accounting	ORG
gujaf-320	528	2	5	CARDINAL
gujaf-320	528	3	2, october	DATE
gujaf-320	528	4	2024 356	DATE
gujaf-320	529	1	the american taxation association	ORG
gujaf-320	529	2	57–73	DATE
gujaf-320	530	1	1986	DATE
gujaf-320	532	1	the national tax journal	ORG
gujaf-320	532	2	39(4	CARDINAL
gujaf-320	532	3	499–517	CARDINAL
gujaf-320	533	1	rohaya	PERSON
gujaf-320	533	2	m. n.	PERSON
gujaf-320	533	3	nursyazwani	GPE
gujaf-320	533	4	m. f., & nor’azam	PERSON
gujaf-320	533	5	2010	DATE
gujaf-320	534	1	malaysian	NORP
gujaf-320	535	1	international journal of trade, economics	ORG
gujaf-320	535	2	1(2	CARDINAL
gujaf-320	535	3	1–5	CARDINAL
gujaf-320	535	4	m. s.	PERSON
gujaf-320	535	5	m. a.	PERSON
gujaf-320	535	6	1992	DATE
gujaf-320	537	1	englewood cliffs	GPE
gujaf-320	537	2	nj	ORG
gujaf-320	537	3	prentice-hall	ORG
gujaf-320	538	1	m. s.	PERSON
gujaf-320	538	2	wilson	GPE
gujaf-320	538	3	g. p.	PERSON
gujaf-320	538	4	m. a.	PERSON
gujaf-320	538	5	1992	DATE
gujaf-320	539	1	the tax reform act of	LAW
gujaf-320	539	2	1986	DATE
gujaf-320	540	1	journal of accounting research	ORG
gujaf-320	540	2	30(4	CARDINAL
gujaf-320	540	3	625–650	CARDINAL
gujaf-320	541	1	shevlin	GPE
gujaf-320	541	2	t.	GPE
gujaf-320	541	3	1999	DATE
gujaf-320	543	1	427–441	CARDINAL
gujaf-320	544	1	https://doi.org/10.2308/acch.13.4.427	CARDINAL
gujaf-320	544	2	a. l.	PERSON
gujaf-320	544	3	d. k.	PERSON
gujaf-320	544	4	j. o.	PERSON
gujaf-320	544	5	2021	CARDINAL
gujaf-320	546	1	69, 101989	DATE
gujaf-320	547	1	u.s.	ORG
gujaf-320	547	2	n.d.	GPE
gujaf-320	548	1	kenneth lehna &	ORG
gujaf-320	548	2	robert kamphius	PERSON
gujaf-320	549	1	burr ridge	GPE
gujaf-320	549	2	illinois	GPE
gujaf-320	550	1	van apeldoorn	PERSON
gujaf-320	550	2	2018	DATE
gujaf-320	551	1	beps	PERSON
gujaf-320	552	1	21(4	CARDINAL
gujaf-320	552	2	478–499	CARDINAL
gujaf-320	553	1	wilkie	ORG
gujaf-320	553	2	s.	PERSON
gujaf-320	553	3	1990	DATE
gujaf-320	554	1	1983	DATE
gujaf-320	554	2	1986	DATE
gujaf-320	555	1	the american taxation association	ORG
gujaf-320	555	2	76–91	CARDINAL
gujaf-320	556	1	1983	DATE
gujaf-320	558	1	5(2	DATE
gujaf-320	558	2	119	CARDINAL
gujaf-320	558	3	149	CARDINAL