id	sid	eid	entity	type
gujaf-321	1	1	gusau journal of accounting	ORG
gujaf-321	1	2	5	CARDINAL
gujaf-321	1	3	2, october	DATE
gujaf-321	1	4	2024	DATE
gujaf-321	2	1	5	CARDINAL
gujaf-321	2	2	2	CARDINAL
gujaf-321	2	3	october	DATE
gujaf-321	2	4	2024	CARDINAL
gujaf-321	2	5	2756-665x	CARDINAL
gujaf-321	2	6	social sciences	ORG
gujaf-321	2	7	federal university gusau	ORG
gujaf-321	2	8	zamfara state	GPE
gujaf-321	2	9	gusau journal of accounting	ORG
gujaf-321	2	10	5	CARDINAL
gujaf-321	2	11	2, october	DATE
gujaf-321	2	12	2024	CARDINAL
gujaf-321	2	13	5	CARDINAL
gujaf-321	2	14	2	CARDINAL
gujaf-321	2	15	october	DATE
gujaf-321	2	16	2024	CARDINAL
gujaf-321	2	17	2756-665x	CARDINAL
gujaf-321	2	18	social sciences	ORG
gujaf-321	2	19	federal university gusau	ORG
gujaf-321	2	20	zamfara state	GPE
gujaf-321	3	1	ahmadu bello university press limited	ORG
gujaf-321	3	2	zaria kaduna	PERSON
gujaf-321	3	3	nigeria	GPE
gujaf-321	4	1	08065949711	CARDINAL
gujaf-321	4	2	069-879121	CARDINAL
gujaf-321	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-321	5	2	5	CARDINAL
gujaf-321	5	3	2, october	DATE
gujaf-321	5	4	2024	CARDINAL
gujaf-321	5	5	shehu usman hassan department	PERSON
gujaf-321	6	1	muhammad mustapha	PERSON
gujaf-321	6	2	ahmadu bello university	ORG
gujaf-321	6	3	zaria	PERSON
gujaf-321	6	4	kaduna state	GPE
gujaf-321	7	1	umar farouk	PERSON
gujaf-321	7	2	federal university gusau	ORG
gujaf-321	7	3	zamfara state	GPE
gujaf-321	8	1	modu kumshe department of accounting	ORG
gujaf-321	8	2	university of maiduguri	ORG
gujaf-321	8	3	borno	GPE
gujaf-321	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-321	9	2	paul university	ORG
gujaf-321	10	1	prof kabir tahir hamid	PERSON
gujaf-321	10	2	bayero university	ORG
gujaf-321	10	3	kano	ORG
gujaf-321	11	1	prof	PERSON
gujaf-321	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-321	12	2	university of jos	ORG
gujaf-321	13	1	clifford ofurum department of accounting	ORG
gujaf-321	13	2	university of portharcourt	ORG
gujaf-321	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-321	15	2	ahmadu bello university	ORG
gujaf-321	15	3	zaria	PERSON
gujaf-321	16	1	prof	PERSON
gujaf-321	17	1	yusuf	PERSON
gujaf-321	18	1	b. rahman	PERSON
gujaf-321	18	2	lagos state university	ORG
gujaf-321	20	1	suleiman a. s. aruwa	PERSON
gujaf-321	20	2	nasarawa state university	ORG
gujaf-321	20	3	keffi	GPE
gujaf-321	22	1	muhammad junaidu	PERSON
gujaf-321	22	2	kurawa department of accounting	ORG
gujaf-321	22	3	university kano	ORG
gujaf-321	24	1	muhammad habibu sabari department	PERSON
gujaf-321	24	2	ahmadu bello university	ORG
gujaf-321	24	3	zaria.	PERSON
gujaf-321	25	1	gusau journal of accounting	ORG
gujaf-321	25	2	5	CARDINAL
gujaf-321	25	3	2, october	DATE
gujaf-321	25	4	2024	CARDINAL
gujaf-321	26	1	okpanachi joshua department of accounting	ORG
gujaf-321	26	2	nigerian defence academy	ORG
gujaf-321	26	3	kaduna	GPE
gujaf-321	27	1	hassan ibrahim department	PERSON
gujaf-321	27	2	ibb university	ORG
gujaf-321	27	3	niger state	GPE
gujaf-321	28	1	prof	PERSON
gujaf-321	29	1	mary okwo department of accounting	ORG
gujaf-321	29	2	enugu state university of science and technology	ORG
gujaf-321	31	1	aminu isah department of accounting	ORG
gujaf-321	31	2	bayero university	ORG
gujaf-321	31	3	kano	ORG
gujaf-321	32	1	prof	PERSON
gujaf-321	33	1	ahmadu bello department of accounting	ORG
gujaf-321	33	2	ahmadu bello university	ORG
gujaf-321	33	3	zaria	PERSON
gujaf-321	34	1	prof	PERSON
gujaf-321	35	1	musa yelwa abubakar department	PERSON
gujaf-321	35	2	usmanu danfodiyo university	ORG
gujaf-321	35	3	sokoto state	ORG
gujaf-321	36	1	prof	ORG
gujaf-321	37	1	salisu abubakar department of accounting	ORG
gujaf-321	37	2	ahmadu bello university	ORG
gujaf-321	37	3	zaria	PERSON
gujaf-321	37	4	kaduna state	GPE
gujaf-321	38	1	prof	PERSON
gujaf-321	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-321	39	2	bayero university	ORG
gujaf-321	40	1	prof	PERSON
gujaf-321	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-321	41	2	dutse	GPE
gujaf-321	41	3	jigawa state	GPE
gujaf-321	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-321	43	2	nigerian defence academy	ORG
gujaf-321	43	3	kaduna state	GPE
gujaf-321	44	1	prof	PERSON
gujaf-321	45	1	saidu adamu department of accounting	ORG
gujaf-321	47	1	american university of nigeria	ORG
gujaf-321	47	2	yola	ORG
gujaf-321	48	1	prof	PERSON
gujaf-321	49	1	fatima	PERSON
gujaf-321	49	2	university of maiduguri	ORG
gujaf-321	49	3	borno	GPE
gujaf-321	50	1	dr.	PERSON
gujaf-321	50	2	nasiru a. ka’oje	PERSON
gujaf-321	50	3	usmanu danfodiyo university	ORG
gujaf-321	50	4	sokoto	PERSON
gujaf-321	51	1	aminu abdullahi department of accounting	ORG
gujaf-321	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-321	52	1	gusau journal of accounting	ORG
gujaf-321	52	2	5	CARDINAL
gujaf-321	52	3	2, october	DATE
gujaf-321	52	4	2024	CARDINAL
gujaf-321	52	5	nasiru yunusa department	PERSON
gujaf-321	52	6	ahmadu bello university	ORG
gujaf-321	52	7	zaria	PERSON
gujaf-321	53	1	aisha	PERSON
gujaf-321	53	2	muhammad department	PERSON
gujaf-321	53	3	ahmadu bello university	ORG
gujaf-321	53	4	zaria	PERSON
gujaf-321	54	1	lawal muhammad	PERSON
gujaf-321	54	2	ahmadu bello university	ORG
gujaf-321	54	3	zaria	PERSON
gujaf-321	55	1	bashir umar farouk	PERSON
gujaf-321	55	2	federal university gusau	ORG
gujaf-321	55	3	zamfara state	GPE
gujaf-321	56	1	dr emmanuel omokhuale department	PERSON
gujaf-321	56	2	federal university gusau	ORG
gujaf-321	57	1	state advisory board	ORG
gujaf-321	58	1	kabiru isah	PERSON
gujaf-321	58	2	bayero university kano	ORG
gujaf-321	59	1	bashir	PERSON
gujaf-321	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-321	59	3	sokoto state	ORG
gujaf-321	61	1	muhammad tanko	PERSON
gujaf-321	61	2	kaduna state university	ORG
gujaf-321	61	3	kaduna	GPE
gujaf-321	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-321	62	2	sokoto state	ORG
gujaf-321	64	1	aliyu sulaiman kantudu	PERSON
gujaf-321	64	2	university kano	ORG
gujaf-321	65	1	yazid kabir ibrahim	PERSON
gujaf-321	65	2	federal university gusau	ORG
gujaf-321	65	3	zamfara state	GPE
gujaf-321	66	1	gusau journal of accounting	ORG
gujaf-321	66	2	5	CARDINAL
gujaf-321	66	3	2, october	DATE
gujaf-321	66	4	2024	CARDINAL
gujaf-321	66	5	gusau journal of accounting	ORG
gujaf-321	67	1	two	CARDINAL
gujaf-321	67	2	april and october annually	DATE
gujaf-321	68	1	the department of accounting	ORG
gujaf-321	68	2	social sciences	ORG
gujaf-321	68	3	federal university gusau	ORG
gujaf-321	68	4	zamfara state	GPE
gujaf-321	68	5	nigeria	GPE
gujaf-321	68	6	islamic finance	ORG
gujaf-321	68	7	islamic	NORP
gujaf-321	69	1	english	LANGUAGE
gujaf-321	70	1	more than 15	CARDINAL
gujaf-321	70	2	a4	ORG
gujaf-321	70	3	1.5	CARDINAL
gujaf-321	70	4	12	CARDINAL
gujaf-321	71	1	25 percent	PERCENT
gujaf-321	72	1	5000	CARDINAL
gujaf-321	72	2	more than 250	CARDINAL
gujaf-321	72	3	four	CARDINAL
gujaf-321	73	1	apa 7th	PRODUCT
gujaf-321	74	1	5	CARDINAL
gujaf-321	74	2	2, october	DATE
gujaf-321	74	3	2024	CARDINAL
gujaf-321	78	1	fcmb	PERSON
gujaf-321	78	2	7278465011	DATE
gujaf-321	78	3	gusau journal of accounting	ORG
gujaf-321	78	4	a.u	PERSON
gujaf-321	78	5	federal university gusau	ORG
gujaf-321	78	6	zamfara state	GPE
gujaf-321	80	1	+2348069393824	DATE
gujaf-321	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-321	80	3	5	CARDINAL
gujaf-321	80	4	2, october	DATE
gujaf-321	80	5	2024	CARDINAL
gujaf-321	80	6	nigeria	GPE
gujaf-321	80	7	two	CARDINAL
gujaf-321	80	8	joseph olorunfemi akande	PERSON
gujaf-321	80	9	phd	PERSON
gujaf-321	80	10	1-18	CARDINAL
gujaf-321	80	11	nigeria	GPE
gujaf-321	80	12	fatima shehu giwa	PERSON
gujaf-321	81	1	benjamin kumai gugong	PERSON
gujaf-321	81	2	gloria pam dachomo	PERSON
gujaf-321	81	3	19-33	CARDINAL
gujaf-321	81	4	issa	PERSON
gujaf-321	81	5	abdulkadri	PERSON
gujaf-321	81	6	34	CARDINAL
gujaf-321	81	7	dmbs	ORG
gujaf-321	81	8	nigeria florence	GPE
gujaf-321	81	9	benjamin kumai gugong	PERSON
gujaf-321	81	10	augustine ayuba	ORG
gujaf-321	81	11	idris mohammed	PERSON
gujaf-321	81	12	covid-19	PERSON
gujaf-321	81	13	nigeria	GPE
gujaf-321	81	14	abdulrahman ngadi	PERSON
gujaf-321	81	15	abubakar	PERSON
gujaf-321	81	16	aliyu	PERSON
gujaf-321	81	17	abdu	PERSON
gujaf-321	81	18	abubakar	PERSON
gujaf-321	81	19	87	CARDINAL
gujaf-321	81	20	nigeria	GPE
gujaf-321	82	1	saka tunde abdulsalam	PERSON
gujaf-321	82	2	ph.d	NORP
gujaf-321	82	3	88-108	CARDINAL
gujaf-321	82	4	nigeria	GPE
gujaf-321	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-321	82	6	nigeria	GPE
gujaf-321	83	1	muhammad	PERSON
gujaf-321	83	2	aisha chado	PERSON
gujaf-321	83	3	142	CARDINAL
gujaf-321	83	4	nigeria	GPE
gujaf-321	83	5	joseph olorunfemi	PERSON
gujaf-321	83	6	143	CARDINAL
gujaf-321	83	7	nigeria	GPE
gujaf-321	83	8	ahmad abdullahi	PERSON
gujaf-321	83	9	dr ibrahim mohammed	PERSON
gujaf-321	83	10	dr isma’il	PERSON
gujaf-321	83	11	idris	PERSON
gujaf-321	83	12	156-171	QUANTITY
gujaf-321	83	13	202	CARDINAL
gujaf-321	83	14	nigeria	GPE
gujaf-321	84	1	muhammad	PERSON
gujaf-321	84	2	aisha chado	PERSON
gujaf-321	84	3	203	CARDINAL
gujaf-321	84	4	nigeria	GPE
gujaf-321	84	5	kayode david kolawole	PERSON
gujaf-321	84	6	222	CARDINAL
gujaf-321	84	7	5	CARDINAL
gujaf-321	84	8	2, october	DATE
gujaf-321	84	9	2024	DATE
gujaf-321	84	10	nigeria	GPE
gujaf-321	85	1	haruna muhammed musa	PERSON
gujaf-321	85	2	235	CARDINAL
gujaf-321	85	3	nigeria	GPE
gujaf-321	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-321	85	5	249-261	CARDINAL
gujaf-321	85	6	benue state	GPE
gujaf-321	85	7	nigeria	GPE
gujaf-321	85	8	caleb john	PERSON
gujaf-321	86	1	aliyu nuraddeen shehu	PERSON
gujaf-321	86	2	bello a. ahmad	PERSON
gujaf-321	86	3	ahmed aliyu	PERSON
gujaf-321	86	4	abdullahi phd	PERSON
gujaf-321	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-321	86	6	nigeria	GPE
gujaf-321	87	1	ibrahim kabir adedeji	PERSON
gujaf-321	87	2	dr ibrahim muhammed	PERSON
gujaf-321	88	1	muhammed habibu sabari prof	PERSON
gujaf-321	89	1	abiodun popoola	PERSON
gujaf-321	89	2	283	CARDINAL
gujaf-321	89	3	nigerian	NORP
gujaf-321	89	4	rofiat, prof	ORG
gujaf-321	90	1	sani abdullahi	PERSON
gujaf-321	90	2	dr.	PERSON
gujaf-321	90	3	ibrahim mohammed	PERSON
gujaf-321	91	1	ahmad dogarawa	PERSON
gujaf-321	91	2	.298-314	CARDINAL
gujaf-321	91	3	the nigerian exchange	ORG
gujaf-321	91	4	salisu isyaku dahiru	ORG
gujaf-321	91	5	adeyemi	GPE
gujaf-321	91	6	phd	PERSON
gujaf-321	91	7	suleiman salami	PERSON
gujaf-321	91	8	phd	PERSON
gujaf-321	91	9	315	CARDINAL
gujaf-321	91	10	lagos	GPE
gujaf-321	91	11	nigeria	GPE
gujaf-321	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-321	92	1	332-343	CARDINAL
gujaf-321	92	2	nigeria	GPE
gujaf-321	92	3	emmanuel imuede	PERSON
gujaf-321	92	4	344-356	CARDINAL
gujaf-321	92	5	nigeria	GPE
gujaf-321	92	6	daniel gbadebo	PERSON
gujaf-321	92	7	357	CARDINAL
gujaf-321	92	8	369	CARDINAL
gujaf-321	92	9	383	CARDINAL
gujaf-321	92	10	south africa	GPE
gujaf-321	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-321	93	2	384	CARDINAL
gujaf-321	93	3	nigeria	GPE
gujaf-321	93	4	ahmad abdullahi	PERSON
gujaf-321	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-321	93	6	idris	PERSON
gujaf-321	93	7	…………………………………………………………………………	PRODUCT
gujaf-321	93	8	397-413	CARDINAL
gujaf-321	93	9	5	CARDINAL
gujaf-321	93	10	2, october	DATE
gujaf-321	93	11	2024 357	CARDINAL
gujaf-321	93	12	nigeria	GPE
gujaf-321	93	13	daniel gbadebo	ORG
gujaf-321	93	14	department of accounting science	ORG
gujaf-321	93	15	walter sisulu university	ORG
gujaf-321	93	16	south africa	GPE
gujaf-321	96	1	nigeria	GPE
gujaf-321	96	2	2013	DATE
gujaf-321	96	3	2022	CARDINAL
gujaf-321	97	1	two	CARDINAL
gujaf-321	97	2	first	ORDINAL
gujaf-321	98	1	second	ORDINAL
gujaf-321	98	2	nigeria	GPE
gujaf-321	101	1	nigeria	GPE
gujaf-321	105	1	1.0	CARDINAL
gujaf-321	106	1	2018	DATE
gujaf-321	109	1	al.	PERSON
gujaf-321	109	2	2017	DATE
gujaf-321	110	1	carpenter & johnson	ORG
gujaf-321	110	2	1983	DATE
gujaf-321	112	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-321	112	2	5	CARDINAL
gujaf-321	112	3	2, october	DATE
gujaf-321	112	4	2024 358	CARDINAL
gujaf-321	112	5	aggarwal & chaudhary	ORG
gujaf-321	112	6	2015	DATE
gujaf-321	113	1	dyllick & muff	ORG
gujaf-321	113	2	2016	DATE
gujaf-321	116	1	2018	DATE
gujaf-321	119	1	2021	CARDINAL
gujaf-321	119	2	nigeria	GPE
gujaf-321	122	1	nigeria	GPE
gujaf-321	123	1	two	CARDINAL
gujaf-321	123	2	first	ORDINAL
gujaf-321	123	3	nigeria	GPE
gujaf-321	123	4	second	ORDINAL
gujaf-321	123	5	nigeria	GPE
gujaf-321	124	1	two	CARDINAL
gujaf-321	124	2	first	ORDINAL
gujaf-321	125	1	second	ORDINAL
gujaf-321	125	2	nigeria	GPE
gujaf-321	126	1	two	CARDINAL
gujaf-321	128	1	nigeria	GPE
gujaf-321	131	1	2003	DATE
gujaf-321	131	2	al.	PERSON
gujaf-321	131	3	2019	DATE
gujaf-321	131	4	raheman & nasr	ORG
gujaf-321	131	5	2007	DATE
gujaf-321	132	1	akintola et al	PERSON
gujaf-321	133	1	2019	DATE
gujaf-321	133	2	nigerian	NORP
gujaf-321	134	1	nwakanma	ORG
gujaf-321	134	2	2020	DATE
gujaf-321	135	1	2020	DATE
gujaf-321	135	2	days	DATE
gujaf-321	136	1	5	CARDINAL
gujaf-321	136	2	nigeria	GPE
gujaf-321	136	3	2014-2018	DATE
gujaf-321	137	1	2020	DATE
gujaf-321	137	2	76	CARDINAL
gujaf-321	137	3	poland	GPE
gujaf-321	137	4	2008	DATE
gujaf-321	137	5	5	CARDINAL
gujaf-321	137	6	2, october	DATE
gujaf-321	137	7	2024 359 2017	DATE
gujaf-321	138	1	akingunola et al	PERSON
gujaf-321	139	1	2020	DATE
gujaf-321	140	1	2020	DATE
gujaf-321	141	1	2021	CARDINAL
gujaf-321	142	1	kolapo	GPE
gujaf-321	142	2	ayeni	ORG
gujaf-321	142	3	oke	ORG
gujaf-321	142	4	2020	DATE
gujaf-321	143	1	igbinosa	PERSON
gujaf-321	143	2	2020	DATE
gujaf-321	144	1	oyetunji	PERSON
gujaf-321	144	2	2021	CARDINAL
gujaf-321	144	3	nigerian	NORP
gujaf-321	145	1	20	CARDINAL
gujaf-321	145	2	2010-2018	DATE
gujaf-321	146	1	2021	CARDINAL
gujaf-321	146	2	nigerian	NORP
gujaf-321	147	1	100	CARDINAL
gujaf-321	147	2	2010-2018	DATE
gujaf-321	149	1	2021	CARDINAL
gujaf-321	149	2	nigerian	NORP
gujaf-321	150	1	50	CARDINAL
gujaf-321	150	2	2010-2018	DATE
gujaf-321	151	1	2021	CARDINAL
gujaf-321	151	2	nigerian	NORP
gujaf-321	152	1	10	CARDINAL
gujaf-321	152	2	2010-2018	DATE
gujaf-321	153	1	chukwu	ORG
gujaf-321	153	2	2024	CARDINAL
gujaf-321	153	3	nigerian	NORP
gujaf-321	153	4	2016-2023	DATE
gujaf-321	155	1	2024	CARDINAL
gujaf-321	155	2	nigeria	GPE
gujaf-321	155	3	30	CARDINAL
gujaf-321	155	4	2017	CARDINAL
gujaf-321	155	5	2023	CARDINAL
gujaf-321	157	1	2024	CARDINAL
gujaf-321	157	2	nigeria	GPE
gujaf-321	157	3	40	CARDINAL
gujaf-321	158	1	5	CARDINAL
gujaf-321	158	2	2, october	DATE
gujaf-321	158	3	2024 360	DATE
gujaf-321	160	1	2024	CARDINAL
gujaf-321	160	2	100	CARDINAL
gujaf-321	160	3	2018-2023	DATE
gujaf-321	160	4	nigeria	GPE
gujaf-321	162	1	2024	CARDINAL
gujaf-321	162	2	nigerian	NORP
gujaf-321	162	3	20	CARDINAL
gujaf-321	162	4	2015-2023	CARDINAL
gujaf-321	163	1	3.0	CARDINAL
gujaf-321	163	2	nigeria	GPE
gujaf-321	168	1	emery & marques	ORG
gujaf-321	168	2	2011	DATE
gujaf-321	170	1	a year	DATE
gujaf-321	171	1	a year	DATE
gujaf-321	171	2	a year	DATE
gujaf-321	171	3	barine	GPE
gujaf-321	171	4	2012	DATE
gujaf-321	173	1	barine	GPE
gujaf-321	173	2	2012	DATE
gujaf-321	176	1	samiloglu & dermirgunes	ORG
gujaf-321	176	2	2008	DATE
gujaf-321	182	1	1	CARDINAL
gujaf-321	185	1	2	CARDINAL
gujaf-321	185	2	stv	ORG
gujaf-321	185	3	dcp	ORG
gujaf-321	185	4	ccp	ORG
gujaf-321	188	1	improving gusau journal of accounting	ORG
gujaf-321	188	2	5	CARDINAL
gujaf-321	188	3	2, october	DATE
gujaf-321	188	4	2024 361	DATE
gujaf-321	195	1	ten	CARDINAL
gujaf-321	195	2	2013	DATE
gujaf-321	195	3	2022	CARDINAL
gujaf-321	196	1	annual	DATE
gujaf-321	197	1	4.0	CARDINAL
gujaf-321	197	2	1	CARDINAL
gujaf-321	198	1	stv	NORP
gujaf-321	198	2	dcp	ORG
gujaf-321	198	3	ccp	ORG
gujaf-321	198	4	24.21	CARDINAL
gujaf-321	198	5	107.01	CARDINAL
gujaf-321	198	6	906.49	CARDINAL
gujaf-321	198	7	129.69	CARDINAL
gujaf-321	198	8	68.39	CARDINAL
gujaf-321	198	9	65.44	CARDINAL
gujaf-321	199	1	roe	PRODUCT
gujaf-321	199	2	stv	NORP
gujaf-321	199	3	dcp	ORG
gujaf-321	199	4	ccp	ORG
gujaf-321	199	5	5.033	CARDINAL
gujaf-321	199	6	13.465	CARDINAL
gujaf-321	199	7	50.607	CARDINAL
gujaf-321	199	8	17.864	CARDINAL
gujaf-321	199	9	17.043	CARDINAL
gujaf-321	199	10	2.522	CARDINAL
gujaf-321	200	1	roe	PRODUCT
gujaf-321	200	2	ccp	ORG
gujaf-321	200	3	stv	ORG
gujaf-321	200	4	dcp	ORG
gujaf-321	200	5	ccp	ORG
gujaf-321	202	1	0.2168	MONEY
gujaf-321	203	1	0.106029	MONEY
gujaf-321	206	1	0.0730	CARDINAL
gujaf-321	208	1	0.1676	CARDINAL
gujaf-321	210	1	gusau journal of accounting	ORG
gujaf-321	210	2	5	CARDINAL
gujaf-321	210	3	2, october	DATE
gujaf-321	210	4	2024 362	CARDINAL
gujaf-321	210	5	1	CARDINAL
gujaf-321	210	6	max min	PERSON
gujaf-321	210	7	5.033	CARDINAL
gujaf-321	210	8	24.21	MONEY
gujaf-321	210	9	9.738	CARDINAL
gujaf-321	210	10	950.44 0.0000 roe	QUANTITY
gujaf-321	210	11	13.46	CARDINAL
gujaf-321	211	1	0.0000	CARDINAL
gujaf-321	211	2	stv	ORG
gujaf-321	211	3	50.61	CARDINAL
gujaf-321	211	4	146.071	CARDINAL
gujaf-321	211	5	dcp	ORG
gujaf-321	211	6	17.87	CARDINAL
gujaf-321	211	7	29.996	CARDINAL
gujaf-321	211	8	0.0000	MONEY
gujaf-321	211	9	17.04	CARDINAL
gujaf-321	211	10	68.39	MONEY
gujaf-321	211	11	24.557	CARDINAL
gujaf-321	211	12	0.0375	MONEY
gujaf-321	211	13	2.522 65.44	CARDINAL
gujaf-321	211	14	0.0000	MONEY
gujaf-321	211	15	roe stv dcp	PERSON
gujaf-321	211	16	ccp cur roa	ORG
gujaf-321	211	17	1 1	CARDINAL
gujaf-321	211	18	stv	ORG
gujaf-321	211	19	0.216	CARDINAL
gujaf-321	211	20	0.578 1	CARDINAL
gujaf-321	211	21	0.106	CARDINAL
gujaf-321	211	22	0.352	MONEY
gujaf-321	211	23	1	CARDINAL
gujaf-321	211	24	0.167	CARDINAL
gujaf-321	211	25	0.049	CARDINAL
gujaf-321	211	26	stv	NORP
gujaf-321	211	27	dcp	ORG
gujaf-321	211	28	ccp	ORG
gujaf-321	211	29	2024	DATE
gujaf-321	212	1	hausman	PERSON
gujaf-321	212	2	5%	PERCENT
gujaf-321	212	3	0.05	CARDINAL
gujaf-321	213	1	2	CARDINAL
gujaf-321	213	2	0.0183	CARDINAL
gujaf-321	213	3	0.05	CARDINAL
gujaf-321	214	1	fe	ORG
gujaf-321	214	2	0.087	CARDINAL
gujaf-321	214	3	0.05	CARDINAL
gujaf-321	215	1	2	CARDINAL
gujaf-321	215	2	chi-sq	PERSON
gujaf-321	217	1	11.872795	CARDINAL
gujaf-321	217	2	0.0183	PRODUCT
gujaf-321	217	3	8.127256 0.087	CARDINAL
gujaf-321	217	4	2024	CARDINAL
gujaf-321	217	5	3	CARDINAL
gujaf-321	219	1	first	ORDINAL
gujaf-321	219	2	nigeria	GPE
gujaf-321	220	1	5	CARDINAL
gujaf-321	220	2	0.449	CARDINAL
gujaf-321	221	1	44.9 percent	PERCENT
gujaf-321	222	1	44.9%	PERCENT
gujaf-321	222	2	5	CARDINAL
gujaf-321	222	3	2, october	DATE
gujaf-321	222	4	2024 363	DATE
gujaf-321	223	1	about 55.1percent	CARDINAL
gujaf-321	225	1	0.0017	CARDINAL
gujaf-321	227	1	0.032	CARDINAL
gujaf-321	229	1	0.665	CARDINAL
gujaf-321	231	1	0.757	CARDINAL
gujaf-321	232	1	5.264	CARDINAL
gujaf-321	232	2	durbin-watson	ORG
gujaf-321	232	3	1.94	CARDINAL
gujaf-321	233	1	0.000002	CARDINAL
gujaf-321	234	1	3	CARDINAL
gujaf-321	238	1	3.6082	CARDINAL
gujaf-321	238	2	0.1648	CARDINAL
gujaf-321	238	3	0.0017	CARDINAL
gujaf-321	239	1	0.0325	CARDINAL
gujaf-321	239	2	0.6657 0.1945 3.4223	MONEY
gujaf-321	239	3	0.1756	CARDINAL
gujaf-321	239	4	0.0001	CARDINAL
gujaf-321	239	5	0.4494	CARDINAL
gujaf-321	239	6	5.2646	CARDINAL
gujaf-321	239	7	0.0000	CARDINAL
gujaf-321	239	8	durbin-watson	ORG
gujaf-321	239	9	1.9454	CARDINAL
gujaf-321	239	10	2024	DATE
gujaf-321	240	1	4	CARDINAL
gujaf-321	243	1	0.271	CARDINAL
gujaf-321	244	1	27.2%	PERCENT
gujaf-321	245	1	27.2%	PERCENT
gujaf-321	246	1	about 72.9%	PERCENT
gujaf-321	250	1	0.236	CARDINAL
gujaf-321	252	1	1.764	CARDINAL
gujaf-321	254	1	1.168	CARDINAL
gujaf-321	255	1	the robustness gusau journal of accounting	ORG
gujaf-321	255	2	5	CARDINAL
gujaf-321	255	3	2, october	DATE
gujaf-321	255	4	2024 364	DATE
gujaf-321	255	5	5.493	CARDINAL
gujaf-321	255	6	durbin-watson	ORG
gujaf-321	255	7	2.445402	CARDINAL
gujaf-321	256	1	0.002	CARDINAL
gujaf-321	257	1	4	CARDINAL
gujaf-321	257	2	roe model	LAW
gujaf-321	261	1	11.3998	CARDINAL
gujaf-321	261	2	0.3922	CARDINAL
gujaf-321	261	3	0.0070 0.0695 0.1000	MONEY
gujaf-321	261	4	0.9207	MONEY
gujaf-321	261	5	0.1884 -1.2442	MONEY
gujaf-321	262	1	ccp	ORG
gujaf-321	262	2	0.5549	CARDINAL
gujaf-321	262	3	0.0390	CARDINAL
gujaf-321	262	4	0.2718	CARDINAL
gujaf-321	262	5	5.4933	CARDINAL
gujaf-321	262	6	0.0023	CARDINAL
gujaf-321	262	7	durbin-watson	ORG
gujaf-321	262	8	2.4454	CARDINAL
gujaf-321	262	9	2024	DATE
gujaf-321	263	1	one	CARDINAL
gujaf-321	265	1	paul et al	PERSON
gujaf-321	265	2	2013	DATE
gujaf-321	265	3	9	CARDINAL
gujaf-321	265	4	the nairobi securities exchange	ORG
gujaf-321	267	1	days	DATE
gujaf-321	268	1	nigeria	GPE
gujaf-321	270	1	mohammad	PERSON
gujaf-321	270	2	2014	DATE
gujaf-321	270	3	2007-2011	DATE
gujaf-321	270	4	annual	DATE
gujaf-321	270	5	pakistan	GPE
gujaf-321	274	1	gusau journal of accounting	ORG
gujaf-321	274	2	5	CARDINAL
gujaf-321	274	3	2, october	DATE
gujaf-321	274	4	2024 365	DATE
gujaf-321	275	1	nigeria	GPE
gujaf-321	280	1	two	CARDINAL
gujaf-321	281	1	nigerian	NORP
gujaf-321	281	2	nigerian	NORP
gujaf-321	282	1	5.0	CARDINAL
gujaf-321	282	2	ten	CARDINAL
gujaf-321	282	3	nigeria	GPE
gujaf-321	289	1	nigeria	GPE
gujaf-321	290	1	first	ORDINAL
gujaf-321	291	1	second	ORDINAL
gujaf-321	296	1	abdullahi	GPE
gujaf-321	296	2	2020	DATE
gujaf-321	297	1	nigerian	NORP
gujaf-321	298	1	journal of business management	ORG
gujaf-321	298	2	345	CARDINAL
gujaf-321	299	1	2020	DATE
gujaf-321	300	1	nigeria	GPE
gujaf-321	301	1	journal of accounting	ORG
gujaf-321	301	2	20(1	CARDINAL
gujaf-321	301	3	84-97	CARDINAL
gujaf-321	302	1	10.5897	CARDINAL
gujaf-321	302	2	5	CARDINAL
gujaf-321	302	3	2, october	DATE
gujaf-321	302	4	2024 366	DATE
gujaf-321	302	5	a.	GPE
gujaf-321	302	6	samy	GPE
gujaf-321	302	7	m., & knight	ORG
gujaf-321	302	8	2017	CARDINAL
gujaf-321	303	1	nigerian	NORP
gujaf-321	304	1	international journal of business and globalisation	ORG
gujaf-321	304	2	251-275	CARDINAL
gujaf-321	305	1	2024	CARDINAL
gujaf-321	306	1	nigeria	GPE
gujaf-321	307	1	nigerian journal of economic studies	ORG
gujaf-321	307	2	10(1	CARDINAL
gujaf-321	307	3	112	CARDINAL
gujaf-321	308	1	b.	PERSON
gujaf-321	308	2	2024	CARDINAL
gujaf-321	309	1	nigerian	NORP
gujaf-321	310	1	9(2	CARDINAL
gujaf-321	310	2	66-80	CARDINAL
gujaf-321	311	1	g. a.	PERSON
gujaf-321	311	2	tauringana	PERSON
gujaf-321	311	3	i.	PERSON
gujaf-321	311	4	2014	DATE
gujaf-321	313	1	journal of small business & entrepreneurship	ORG
gujaf-321	313	2	27(6	CARDINAL
gujaf-321	313	3	557	CARDINAL
gujaf-321	314	1	aggarwal, a., & chaudhary	ORG
gujaf-321	314	2	r.	PERSON
gujaf-321	314	3	2015	DATE
gujaf-321	315	1	indian	NORP
gujaf-321	316	1	iosr journal of business and management	ORG
gujaf-321	316	2	35-43	CARDINAL
gujaf-321	317	1	akingunola	GPE
gujaf-321	317	2	r. o.	PERSON
gujaf-321	317	3	adigun	PERSON
gujaf-321	317	4	m. a.	PERSON
gujaf-321	317	5	2020	DATE
gujaf-321	318	1	nigerian	NORP
gujaf-321	319	1	european journal of accounting	ORG
gujaf-321	319	2	8(3	DATE
gujaf-321	319	3	15-29	CARDINAL
gujaf-321	320	1	10.24018	CARDINAL
gujaf-321	320	2	a. o.	PERSON
gujaf-321	320	3	a. j.	PERSON
gujaf-321	320	4	2022	CARDINAL
gujaf-321	321	1	nigeria	GPE
gujaf-321	322	1	journal of emerging	ORG
gujaf-321	322	2	4(1	CARDINAL
gujaf-321	322	3	186	CARDINAL
gujaf-321	322	4	n.	PERSON
gujaf-321	322	5	2007	DATE
gujaf-321	324	1	lagos:	ORG
gujaf-321	324	2	longman nigeria	ORG
gujaf-321	325	1	atrill, p., & mclaney	ORG
gujaf-321	325	2	e.	PERSON
gujaf-321	325	3	2009	DATE
gujaf-321	328	1	o. f., & adeyeye	ORG
gujaf-321	328	2	a. o.	PERSON
gujaf-321	328	3	2021	CARDINAL
gujaf-321	329	1	nigerian	NORP
gujaf-321	330	1	110	CARDINAL
gujaf-321	331	1	10.13106	CARDINAL
gujaf-321	331	2	2021	CARDINAL
gujaf-321	333	1	2024	CARDINAL
gujaf-321	334	1	nigerian	NORP
gujaf-321	335	1	energy economics review	ORG
gujaf-321	335	2	87	CARDINAL
gujaf-321	336	1	deloof	ORG
gujaf-321	336	2	2003	DATE
gujaf-321	337	1	belgian	NORP
gujaf-321	338	1	journal of business finance & accounting	ORG
gujaf-321	338	2	30(3‐4	CARDINAL
gujaf-321	338	3	573-588	CARDINAL
gujaf-321	339	1	dyllick	PERSON
gujaf-321	339	2	t., & muff	ORG
gujaf-321	339	3	k.	PERSON
gujaf-321	339	4	2016	DATE
gujaf-321	341	1	organization & environment	ORG
gujaf-321	341	2	29(2	CARDINAL
gujaf-321	341	3	156	CARDINAL
gujaf-321	341	4	eze	ORG
gujaf-321	341	5	f.	PERSON
gujaf-321	341	6	2024	CARDINAL
gujaf-321	342	1	nigeria	GPE
gujaf-321	343	1	agricultural economics journal	ORG
gujaf-321	343	2	14(3	CARDINAL
gujaf-321	343	3	197	CARDINAL
gujaf-321	343	4	gull, a. a., & arshad	ORG
gujaf-321	343	5	2013	DATE
gujaf-321	344	1	karachi stock exchange	ORG
gujaf-321	345	1	iosr journal of business and	ORG
gujaf-321	345	2	11(2	CARDINAL
gujaf-321	345	3	52	CARDINAL
gujaf-321	346	1	igbinosa	PERSON
gujaf-321	346	2	s. o., & akintoye	ORG
gujaf-321	346	3	i. r.	PERSON
gujaf-321	346	4	2020	DATE
gujaf-321	347	1	nigeria	GPE
gujaf-321	348	1	9(3	CARDINAL
gujaf-321	348	2	124	CARDINAL
gujaf-321	349	1	10.5923	CARDINAL
gujaf-321	349	2	t. f.	PERSON
gujaf-321	349	3	ayeni	ORG
gujaf-321	349	4	r. k.	PERSON
gujaf-321	349	5	m. o.	PERSON
gujaf-321	349	6	2020	DATE
gujaf-321	350	1	nigerian	NORP
gujaf-321	351	1	international journal of financial research	ORG
gujaf-321	351	2	37	CARDINAL
gujaf-321	352	1	10.5430	CARDINAL
gujaf-321	352	2	ijfr.v11n1p37 gusau journal of accounting	ORG
gujaf-321	352	3	5	CARDINAL
gujaf-321	352	4	2, october	DATE
gujaf-321	352	5	2024 367	DATE
gujaf-321	352	6	2020	DATE
gujaf-321	355	1	31(4	CARDINAL
gujaf-321	355	2	403	CARDINAL
gujaf-321	356	1	2015	DATE
gujaf-321	358	1	mugenda, o. m., & mugenda	ORG
gujaf-321	358	2	a. g.	PERSON
gujaf-321	358	3	2010	DATE
gujaf-321	360	1	nairobi	GPE
gujaf-321	360	2	african	NORP
gujaf-321	361	1	neuman	PERSON
gujaf-321	361	2	w. l.	PERSON
gujaf-321	361	3	2000	DATE
gujaf-321	362	1	4th	ORDINAL
gujaf-321	363	1	boston	GPE
gujaf-321	363	2	allyn	PERSON
gujaf-321	364	1	e. o.	PERSON
gujaf-321	364	2	2013	DATE
gujaf-321	365	1	kenya	GPE
gujaf-321	366	1	international journal of finance	ORG
gujaf-321	366	2	4(4	CARDINAL
gujaf-321	366	3	234	CARDINAL
gujaf-321	367	1	a.	PERSON
gujaf-321	367	2	2024	CARDINAL
gujaf-321	368	1	nigeria	GPE
gujaf-321	369	1	african journal of finance	ORG
gujaf-321	369	2	210-225	CARDINAL
gujaf-321	370	1	s. a., & okunade	PERSON
gujaf-321	370	2	r. a.	PERSON
gujaf-321	370	3	2020	DATE
gujaf-321	371	1	nigeria	GPE
gujaf-321	372	1	journal of economics	ORG
gujaf-321	372	2	63	CARDINAL
gujaf-321	373	1	onyebuchi	ORG
gujaf-321	373	2	i. i.	PERSON
gujaf-321	373	3	2021	CARDINAL
gujaf-321	374	1	nigerian	NORP
gujaf-321	375	1	international journal of business and management review	ORG
gujaf-321	375	2	9(3	CARDINAL
gujaf-321	375	3	39	CARDINAL
gujaf-321	376	1	10.11648	CARDINAL
gujaf-321	376	2	a. b.	PERSON
gujaf-321	376	3	l. s.	PERSON
gujaf-321	376	4	2020	DATE
gujaf-321	377	1	nigerian	NORP
gujaf-321	378	1	journal of management	ORG
gujaf-321	378	2	11(4	DATE
gujaf-321	378	3	5767	DATE
gujaf-321	379	1	10.5430	CARDINAL
gujaf-321	379	2	2021	CARDINAL
gujaf-321	380	1	nigerian	NORP
gujaf-321	381	1	journal of accounting	ORG
gujaf-321	381	2	7(1	CARDINAL
gujaf-321	381	3	12	CARDINAL
gujaf-321	382	1	10.11648	CARDINAL
gujaf-321	382	2	j.jafm.20210701.12 pandya	PERSON
gujaf-321	382	3	b. h.	PERSON
gujaf-321	382	4	2016	DATE
gujaf-321	383	1	mva	ORG
gujaf-321	383	2	india	GPE
gujaf-321	384	1	amity journal	ORG
gujaf-321	384	2	1(1	CARDINAL
gujaf-321	384	3	107	CARDINAL
gujaf-321	385	1	ponsian	NORP
gujaf-321	385	2	n.	ORG
gujaf-321	385	3	chrispina	ORG
gujaf-321	385	4	k.	PERSON
gujaf-321	385	5	tago	GPE
gujaf-321	385	6	2014	DATE
gujaf-321	387	1	international journal of economics	ORG
gujaf-321	387	2	2(6	CARDINAL
gujaf-321	387	3	347	CARDINAL
gujaf-321	388	1	raheman	ORG
gujaf-321	388	2	a., & nasr	ORG
gujaf-321	388	3	m. (	PERSON
gujaf-321	388	4	2007	DATE
gujaf-321	389	1	pakistani	NORP
gujaf-321	390	1	3(1	CARDINAL
gujaf-321	390	2	279300	DATE
gujaf-321	391	1	rey	PERSON
gujaf-321	391	2	l.	PERSON
gujaf-321	391	3	fernández-lópez	PERSON
gujaf-321	391	4	s., & rodeiro-pazos	ORG
gujaf-321	391	5	2021	CARDINAL
gujaf-321	392	1	spanish	NORP
gujaf-321	393	1	130, 104583	DATE
gujaf-321	394	1	sadiq	PERSON
gujaf-321	394	2	a. m.	PERSON
gujaf-321	394	3	2020	DATE
gujaf-321	395	1	nigerian	NORP
gujaf-321	396	1	6(2	CARDINAL
gujaf-321	396	2	68	CARDINAL
gujaf-321	397	1	10.11648/j.jafm.20200602.12	CARDINAL
gujaf-321	397	2	m., lewis, p.,	PERSON
gujaf-321	397	3	& thornhill	ORG
gujaf-321	397	4	a.	PERSON
gujaf-321	397	5	2009	DATE
gujaf-321	398	1	5th	ORDINAL
gujaf-321	399	1	harlow	PERSON
gujaf-321	399	2	pearson	PERSON
gujaf-321	400	1	shapiro, a. c., & balbirer	ORG
gujaf-321	400	2	s. d.	PERSON
gujaf-321	400	3	2000	DATE
gujaf-321	402	1	journal of public administration	ORG
gujaf-321	402	2	07	CARDINAL
gujaf-321	402	3	62	CARDINAL
gujaf-321	403	1	gusau journal of accounting	ORG
gujaf-321	403	2	5	CARDINAL
gujaf-321	403	3	2, october	DATE
gujaf-321	403	4	2024	CARDINAL
gujaf-321	403	5	368	CARDINAL
gujaf-321	403	6	u. h., & bello	ORG
gujaf-321	403	7	a. a.	PERSON
gujaf-321	403	8	2013	DATE
gujaf-321	404	1	nigeria	GPE
gujaf-321	405	1	international journal of accounting	ORG
gujaf-321	405	2	1(1	CARDINAL
gujaf-321	405	3	13	CARDINAL
gujaf-321	406	1	twahirwa	PERSON
gujaf-321	406	2	e., tobias, o. & mbabazi	PERSON
gujaf-321	406	3	m.p.	GPE
gujaf-321	406	4	2016	CARDINAL
gujaf-321	407	1	4(2	CARDINAL
gujaf-321	407	2	143	CARDINAL
gujaf-321	407	3	l. c.	PERSON
gujaf-321	407	4	j. o.	PERSON
gujaf-321	407	5	2018	DATE
gujaf-321	408	1	nigeria	GPE
gujaf-321	409	1	journal of economics	ORG
gujaf-321	409	2	9(2	CARDINAL
gujaf-321	409	3	9-20	CARDINAL
gujaf-321	410	1	p. c.	PERSON
gujaf-321	410	2	e. i.	PERSON
gujaf-321	410	3	m.	PERSON
gujaf-321	410	4	2021	CARDINAL
gujaf-321	411	1	nigerian	NORP
gujaf-321	412	1	2(1	CARDINAL
gujaf-321	412	2	141	CARDINAL
gujaf-321	413	1	s. o.	PERSON
gujaf-321	413	2	b. c., & enyi	GPE
gujaf-321	413	3	p. e.	PERSON
gujaf-321	413	4	2012	DATE
gujaf-321	414	1	nigeria	GPE
gujaf-321	415	1	international journal of academic research	ORG
gujaf-321	415	2	2(1	CARDINAL
gujaf-321	415	3	80	CARDINAL
gujaf-321	415	4	s. o.	PERSON
gujaf-321	415	5	b. c., & enyi	GPE
gujaf-321	415	6	2018	DATE
gujaf-321	416	1	nigeria	GPE
gujaf-321	417	1	international journal of academic research	ORG
gujaf-321	417	2	2(1	CARDINAL
gujaf-321	417	3	80	CARDINAL
gujaf-321	418	1	o. j., & akinnibosun	PERSON
gujaf-321	418	2	f. i.	PERSON
gujaf-321	418	3	2020	DATE
gujaf-321	419	1	nigerian	NORP
gujaf-321	420	1	journal of accounting	ORG
gujaf-321	420	2	6(1	CARDINAL
gujaf-321	420	3	24	CARDINAL
gujaf-321	421	1	10.11648	CARDINAL
gujaf-321	422	1	vahid	PERSON
gujaf-321	422	2	t. k.	PERSON
gujaf-321	422	3	mohsen	PERSON
gujaf-321	422	4	a. k.	PERSON
gujaf-321	422	5	2012	DATE
gujaf-321	423	1	iranian	NORP
gujaf-321	424	1	international research journal	ORG
gujaf-321	424	2	155162	DATE
gujaf-321	425	1	van horne	PERSON
gujaf-321	425	2	j. c., & wachowicz jr	PERSON
gujaf-321	425	3	j. m.	PERSON
gujaf-321	425	4	2008	DATE
gujaf-321	427	1	yd williams	PERSON
gujaf-321	427	2	moscow	GPE
gujaf-321	428	1	wambia	GPE
gujaf-321	428	2	w. o.	PERSON
gujaf-321	428	3	2020	DATE
gujaf-321	429	1	kenya	GPE
gujaf-321	430	1	international academic journal of economics	ORG
gujaf-321	430	2	3(5	CARDINAL
gujaf-321	430	3	103	CARDINAL