id	sid	eid	entity	type
gujaf-322	1	1	gusau journal of accounting	ORG
gujaf-322	1	2	5	CARDINAL
gujaf-322	1	3	2, october	DATE
gujaf-322	1	4	2024	DATE
gujaf-322	2	1	5	CARDINAL
gujaf-322	2	2	2	CARDINAL
gujaf-322	2	3	october	DATE
gujaf-322	2	4	2024	CARDINAL
gujaf-322	2	5	2756-665x	CARDINAL
gujaf-322	2	6	social sciences	ORG
gujaf-322	2	7	federal university gusau	ORG
gujaf-322	2	8	zamfara state	GPE
gujaf-322	2	9	gusau journal of accounting	ORG
gujaf-322	2	10	5	CARDINAL
gujaf-322	2	11	2, october	DATE
gujaf-322	2	12	2024	CARDINAL
gujaf-322	2	13	5	CARDINAL
gujaf-322	2	14	2	CARDINAL
gujaf-322	2	15	october	DATE
gujaf-322	2	16	2024	CARDINAL
gujaf-322	2	17	2756-665x	CARDINAL
gujaf-322	2	18	social sciences	ORG
gujaf-322	2	19	federal university gusau	ORG
gujaf-322	2	20	zamfara state	GPE
gujaf-322	3	1	ahmadu bello university press limited	ORG
gujaf-322	3	2	zaria kaduna	PERSON
gujaf-322	3	3	nigeria	GPE
gujaf-322	4	1	08065949711	CARDINAL
gujaf-322	4	2	069-879121	CARDINAL
gujaf-322	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-322	5	2	5	CARDINAL
gujaf-322	5	3	2, october	DATE
gujaf-322	5	4	2024	CARDINAL
gujaf-322	5	5	shehu usman hassan department	PERSON
gujaf-322	6	1	muhammad mustapha	PERSON
gujaf-322	6	2	ahmadu bello university	ORG
gujaf-322	6	3	zaria	PERSON
gujaf-322	6	4	kaduna state	GPE
gujaf-322	7	1	umar farouk	PERSON
gujaf-322	7	2	federal university gusau	ORG
gujaf-322	7	3	zamfara state	GPE
gujaf-322	8	1	modu kumshe department of accounting	ORG
gujaf-322	8	2	university of maiduguri	ORG
gujaf-322	8	3	borno	GPE
gujaf-322	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-322	9	2	paul university	ORG
gujaf-322	10	1	prof kabir tahir hamid	PERSON
gujaf-322	10	2	bayero university	ORG
gujaf-322	10	3	kano	ORG
gujaf-322	11	1	prof	PERSON
gujaf-322	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-322	12	2	university of jos	ORG
gujaf-322	13	1	clifford ofurum department of accounting	ORG
gujaf-322	13	2	university of portharcourt	ORG
gujaf-322	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-322	15	2	ahmadu bello university	ORG
gujaf-322	15	3	zaria	PERSON
gujaf-322	16	1	prof	PERSON
gujaf-322	17	1	yusuf	PERSON
gujaf-322	18	1	b. rahman	PERSON
gujaf-322	18	2	lagos state university	ORG
gujaf-322	20	1	suleiman a. s. aruwa	PERSON
gujaf-322	20	2	nasarawa state university	ORG
gujaf-322	20	3	keffi	GPE
gujaf-322	22	1	muhammad junaidu	PERSON
gujaf-322	22	2	kurawa department of accounting	ORG
gujaf-322	22	3	university kano	ORG
gujaf-322	24	1	muhammad habibu sabari department	PERSON
gujaf-322	24	2	ahmadu bello university	ORG
gujaf-322	24	3	zaria.	PERSON
gujaf-322	25	1	gusau journal of accounting	ORG
gujaf-322	25	2	5	CARDINAL
gujaf-322	25	3	2, october	DATE
gujaf-322	25	4	2024	CARDINAL
gujaf-322	26	1	okpanachi joshua department of accounting	ORG
gujaf-322	26	2	nigerian defence academy	ORG
gujaf-322	26	3	kaduna	GPE
gujaf-322	27	1	hassan ibrahim department	PERSON
gujaf-322	27	2	ibb university	ORG
gujaf-322	27	3	niger state	GPE
gujaf-322	28	1	prof	PERSON
gujaf-322	29	1	mary okwo department of accounting	ORG
gujaf-322	29	2	enugu state university of science and technology	ORG
gujaf-322	31	1	aminu isah department of accounting	ORG
gujaf-322	31	2	bayero university	ORG
gujaf-322	31	3	kano	ORG
gujaf-322	32	1	prof	PERSON
gujaf-322	33	1	ahmadu bello department of accounting	ORG
gujaf-322	33	2	ahmadu bello university	ORG
gujaf-322	33	3	zaria	PERSON
gujaf-322	34	1	prof	PERSON
gujaf-322	35	1	musa yelwa abubakar department	PERSON
gujaf-322	35	2	usmanu danfodiyo university	ORG
gujaf-322	35	3	sokoto state	ORG
gujaf-322	36	1	prof	ORG
gujaf-322	37	1	salisu abubakar department of accounting	ORG
gujaf-322	37	2	ahmadu bello university	ORG
gujaf-322	37	3	zaria	PERSON
gujaf-322	37	4	kaduna state	GPE
gujaf-322	38	1	prof	PERSON
gujaf-322	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-322	39	2	bayero university	ORG
gujaf-322	40	1	prof	PERSON
gujaf-322	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-322	41	2	dutse	GPE
gujaf-322	41	3	jigawa state	GPE
gujaf-322	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-322	43	2	nigerian defence academy	ORG
gujaf-322	43	3	kaduna state	GPE
gujaf-322	44	1	prof	PERSON
gujaf-322	45	1	saidu adamu department of accounting	ORG
gujaf-322	47	1	american university of nigeria	ORG
gujaf-322	47	2	yola	ORG
gujaf-322	48	1	prof	PERSON
gujaf-322	49	1	fatima	PERSON
gujaf-322	49	2	university of maiduguri	ORG
gujaf-322	49	3	borno	GPE
gujaf-322	50	1	dr.	PERSON
gujaf-322	50	2	nasiru a. ka’oje	PERSON
gujaf-322	50	3	usmanu danfodiyo university	ORG
gujaf-322	50	4	sokoto	PERSON
gujaf-322	51	1	aminu abdullahi department of accounting	ORG
gujaf-322	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-322	52	1	gusau journal of accounting	ORG
gujaf-322	52	2	5	CARDINAL
gujaf-322	52	3	2, october	DATE
gujaf-322	52	4	2024	CARDINAL
gujaf-322	52	5	nasiru yunusa department	PERSON
gujaf-322	52	6	ahmadu bello university	ORG
gujaf-322	52	7	zaria	PERSON
gujaf-322	53	1	aisha	PERSON
gujaf-322	53	2	muhammad department	PERSON
gujaf-322	53	3	ahmadu bello university	ORG
gujaf-322	53	4	zaria	PERSON
gujaf-322	54	1	lawal muhammad	PERSON
gujaf-322	54	2	ahmadu bello university	ORG
gujaf-322	54	3	zaria	PERSON
gujaf-322	55	1	bashir umar farouk	PERSON
gujaf-322	55	2	federal university gusau	ORG
gujaf-322	55	3	zamfara state	GPE
gujaf-322	56	1	dr emmanuel omokhuale department	PERSON
gujaf-322	56	2	federal university gusau	ORG
gujaf-322	57	1	state advisory board	ORG
gujaf-322	58	1	kabiru isah	PERSON
gujaf-322	58	2	bayero university kano	ORG
gujaf-322	59	1	bashir	PERSON
gujaf-322	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-322	59	3	sokoto state	ORG
gujaf-322	61	1	muhammad tanko	PERSON
gujaf-322	61	2	kaduna state university	ORG
gujaf-322	61	3	kaduna	GPE
gujaf-322	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-322	62	2	sokoto state	ORG
gujaf-322	64	1	aliyu sulaiman kantudu	PERSON
gujaf-322	64	2	university kano	ORG
gujaf-322	65	1	yazid kabir ibrahim	PERSON
gujaf-322	65	2	federal university gusau	ORG
gujaf-322	65	3	zamfara state	GPE
gujaf-322	66	1	gusau journal of accounting	ORG
gujaf-322	66	2	5	CARDINAL
gujaf-322	66	3	2, october	DATE
gujaf-322	66	4	2024	CARDINAL
gujaf-322	66	5	gusau journal of accounting	ORG
gujaf-322	67	1	two	CARDINAL
gujaf-322	67	2	april and october annually	DATE
gujaf-322	68	1	the department of accounting	ORG
gujaf-322	68	2	social sciences	ORG
gujaf-322	68	3	federal university gusau	ORG
gujaf-322	68	4	zamfara state	GPE
gujaf-322	68	5	nigeria	GPE
gujaf-322	68	6	islamic finance	ORG
gujaf-322	68	7	islamic	NORP
gujaf-322	69	1	english	LANGUAGE
gujaf-322	70	1	more than 15	CARDINAL
gujaf-322	70	2	a4	ORG
gujaf-322	70	3	1.5	CARDINAL
gujaf-322	70	4	12	CARDINAL
gujaf-322	71	1	25 percent	PERCENT
gujaf-322	72	1	5000	CARDINAL
gujaf-322	72	2	more than 250	CARDINAL
gujaf-322	72	3	four	CARDINAL
gujaf-322	73	1	apa 7th	PRODUCT
gujaf-322	74	1	5	CARDINAL
gujaf-322	74	2	2, october	DATE
gujaf-322	74	3	2024	CARDINAL
gujaf-322	78	1	fcmb	PERSON
gujaf-322	78	2	7278465011	DATE
gujaf-322	78	3	gusau journal of accounting	ORG
gujaf-322	78	4	a.u	PERSON
gujaf-322	78	5	federal university gusau	ORG
gujaf-322	78	6	zamfara state	GPE
gujaf-322	80	1	+2348069393824	DATE
gujaf-322	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-322	80	3	5	CARDINAL
gujaf-322	80	4	2, october	DATE
gujaf-322	80	5	2024	CARDINAL
gujaf-322	80	6	nigeria	GPE
gujaf-322	80	7	two	CARDINAL
gujaf-322	80	8	joseph olorunfemi akande	PERSON
gujaf-322	80	9	phd	PERSON
gujaf-322	80	10	1-18	CARDINAL
gujaf-322	80	11	nigeria	GPE
gujaf-322	80	12	fatima shehu giwa	PERSON
gujaf-322	81	1	benjamin kumai gugong	PERSON
gujaf-322	81	2	gloria pam dachomo	PERSON
gujaf-322	81	3	19-33	CARDINAL
gujaf-322	81	4	issa	PERSON
gujaf-322	81	5	abdulkadri	PERSON
gujaf-322	81	6	34	CARDINAL
gujaf-322	81	7	dmbs	ORG
gujaf-322	81	8	nigeria florence	GPE
gujaf-322	81	9	benjamin kumai gugong	PERSON
gujaf-322	81	10	augustine ayuba	ORG
gujaf-322	81	11	idris mohammed	PERSON
gujaf-322	81	12	covid-19	PERSON
gujaf-322	81	13	nigeria	GPE
gujaf-322	81	14	abdulrahman ngadi	PERSON
gujaf-322	81	15	abubakar	PERSON
gujaf-322	81	16	aliyu	PERSON
gujaf-322	81	17	abdu	PERSON
gujaf-322	81	18	abubakar	PERSON
gujaf-322	81	19	87	CARDINAL
gujaf-322	81	20	nigeria	GPE
gujaf-322	82	1	saka tunde abdulsalam	PERSON
gujaf-322	82	2	ph.d	NORP
gujaf-322	82	3	88-108	CARDINAL
gujaf-322	82	4	nigeria	GPE
gujaf-322	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-322	82	6	nigeria	GPE
gujaf-322	83	1	muhammad	PERSON
gujaf-322	83	2	aisha chado	PERSON
gujaf-322	83	3	142	CARDINAL
gujaf-322	83	4	nigeria	GPE
gujaf-322	83	5	joseph olorunfemi	PERSON
gujaf-322	83	6	143	CARDINAL
gujaf-322	83	7	nigeria	GPE
gujaf-322	83	8	ahmad abdullahi	PERSON
gujaf-322	83	9	dr ibrahim mohammed	PERSON
gujaf-322	83	10	dr isma’il	PERSON
gujaf-322	83	11	idris	PERSON
gujaf-322	83	12	156-171	QUANTITY
gujaf-322	83	13	202	CARDINAL
gujaf-322	83	14	nigeria	GPE
gujaf-322	84	1	muhammad	PERSON
gujaf-322	84	2	aisha chado	PERSON
gujaf-322	84	3	203	CARDINAL
gujaf-322	84	4	nigeria	GPE
gujaf-322	84	5	kayode david kolawole	PERSON
gujaf-322	84	6	222	CARDINAL
gujaf-322	84	7	5	CARDINAL
gujaf-322	84	8	2, october	DATE
gujaf-322	84	9	2024	DATE
gujaf-322	84	10	nigeria	GPE
gujaf-322	85	1	haruna muhammed musa	PERSON
gujaf-322	85	2	235	CARDINAL
gujaf-322	85	3	nigeria	GPE
gujaf-322	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-322	85	5	249-261	CARDINAL
gujaf-322	85	6	benue state	GPE
gujaf-322	85	7	nigeria	GPE
gujaf-322	85	8	caleb john	PERSON
gujaf-322	86	1	aliyu nuraddeen shehu	PERSON
gujaf-322	86	2	bello a. ahmad	PERSON
gujaf-322	86	3	ahmed aliyu	PERSON
gujaf-322	86	4	abdullahi phd	PERSON
gujaf-322	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-322	86	6	nigeria	GPE
gujaf-322	87	1	ibrahim kabir adedeji	PERSON
gujaf-322	87	2	dr ibrahim muhammed	PERSON
gujaf-322	88	1	muhammed habibu sabari prof	PERSON
gujaf-322	89	1	abiodun popoola	PERSON
gujaf-322	89	2	283	CARDINAL
gujaf-322	89	3	nigerian	NORP
gujaf-322	89	4	rofiat, prof	ORG
gujaf-322	90	1	sani abdullahi	PERSON
gujaf-322	90	2	dr.	PERSON
gujaf-322	90	3	ibrahim mohammed	PERSON
gujaf-322	91	1	ahmad dogarawa	PERSON
gujaf-322	91	2	.298-314	CARDINAL
gujaf-322	91	3	the nigerian exchange	ORG
gujaf-322	91	4	salisu isyaku dahiru	ORG
gujaf-322	91	5	adeyemi	GPE
gujaf-322	91	6	phd	PERSON
gujaf-322	91	7	suleiman salami	PERSON
gujaf-322	91	8	phd	PERSON
gujaf-322	91	9	315	CARDINAL
gujaf-322	91	10	lagos	GPE
gujaf-322	91	11	nigeria	GPE
gujaf-322	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-322	92	1	332-343	CARDINAL
gujaf-322	92	2	nigeria	GPE
gujaf-322	92	3	emmanuel imuede	PERSON
gujaf-322	92	4	344-356	CARDINAL
gujaf-322	92	5	nigeria	GPE
gujaf-322	92	6	daniel gbadebo	PERSON
gujaf-322	92	7	357	CARDINAL
gujaf-322	92	8	369	CARDINAL
gujaf-322	92	9	383	CARDINAL
gujaf-322	92	10	south africa	GPE
gujaf-322	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-322	93	2	384	CARDINAL
gujaf-322	93	3	nigeria	GPE
gujaf-322	93	4	ahmad abdullahi	PERSON
gujaf-322	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-322	93	6	idris	PERSON
gujaf-322	93	7	…………………………………………………………………………	PRODUCT
gujaf-322	93	8	397-413	CARDINAL
gujaf-322	93	9	5	CARDINAL
gujaf-322	93	10	2, october	DATE
gujaf-322	93	11	2024	CARDINAL
gujaf-322	93	12	369	CARDINAL
gujaf-322	93	13	imuede oyasor department of accounting science	ORG
gujaf-322	93	14	walter sisulu university	ORG
gujaf-322	93	15	south africa	GPE
gujaf-322	99	1	the period of 1982	DATE
gujaf-322	99	2	2022	CARDINAL
gujaf-322	100	1	fdi	ORG
gujaf-322	100	2	nrg	ORG
gujaf-322	100	3	fdi	ORG
gujaf-322	100	4	nigeria	GPE
gujaf-322	102	1	1.0	CARDINAL
gujaf-322	102	2	the world bank	ORG
gujaf-322	102	3	2021	CARDINAL
gujaf-322	104	1	serpa & krishnan	ORG
gujaf-322	104	2	2018	DATE
gujaf-322	105	1	fdi	ORG
gujaf-322	106	1	1956	DATE
gujaf-322	107	1	1970	DATE
gujaf-322	108	1	1994	DATE
gujaf-322	109	1	fdi	ORG
gujaf-322	112	1	1997, 1999	DATE
gujaf-322	113	1	nigeria	GPE
gujaf-322	113	2	west african	NORP
gujaf-322	113	3	219 million	CARDINAL
gujaf-322	113	4	one	CARDINAL
gujaf-322	113	5	n196.181trillion	ORG
gujaf-322	114	1	5	CARDINAL
gujaf-322	114	2	2, october	DATE
gujaf-322	114	3	2024 370 billion	MONEY
gujaf-322	114	4	2022	CARDINAL
gujaf-322	114	5	2023	CARDINAL
gujaf-322	115	1	the years	DATE
gujaf-322	116	1	nigerian	NORP
gujaf-322	116	2	almost 97.5 per cent	MONEY
gujaf-322	116	3	approximately 80 percent	PERCENT
gujaf-322	116	4	anyaehie & areji	ORG
gujaf-322	116	5	2015	CARDINAL
gujaf-322	116	6	adelakun & kanayo	ORG
gujaf-322	116	7	2022	CARDINAL
gujaf-322	116	8	united nations	ORG
gujaf-322	116	9	2023	CARDINAL
gujaf-322	117	1	nigerian	NORP
gujaf-322	117	2	2022	CARDINAL
gujaf-322	119	1	nigeria	GPE
gujaf-322	119	2	2023	CARDINAL
gujaf-322	122	1	fdi	ORG
gujaf-322	122	2	fdi	ORG
gujaf-322	122	3	2023	CARDINAL
gujaf-322	122	4	2024	DATE
gujaf-322	123	1	nigerian	NORP
gujaf-322	124	1	aremu	PERSON
gujaf-322	124	2	1997	DATE
gujaf-322	124	3	nigeria	GPE
gujaf-322	124	4	one	CARDINAL
gujaf-322	124	5	one	CARDINAL
gujaf-322	125	1	fdi	ORG
gujaf-322	125	2	nigeria	GPE
gujaf-322	126	1	world bank	ORG
gujaf-322	126	2	1996	DATE
gujaf-322	126	3	10%	PERCENT
gujaf-322	127	1	2009	DATE
gujaf-322	127	2	one	CARDINAL
gujaf-322	133	1	nigeria	GPE
gujaf-322	134	1	2009	DATE
gujaf-322	136	1	2017	CARDINAL
gujaf-322	136	2	10 percent	PERCENT
gujaf-322	136	3	3.2 percent	PERCENT
gujaf-322	139	1	2020	DATE
gujaf-322	139	2	gusau journal of accounting	ORG
gujaf-322	139	3	5	CARDINAL
gujaf-322	139	4	2, october	DATE
gujaf-322	139	5	2024 371	CARDINAL
gujaf-322	139	6	2021	CARDINAL
gujaf-322	139	7	ilyas et al.	PERSON
gujaf-322	139	8	2023	CARDINAL
gujaf-322	140	1	dirks	PERSON
gujaf-322	140	2	schmidt	PERSON
gujaf-322	140	3	2023	CARDINAL
gujaf-322	141	1	zamani & tayebi	ORG
gujaf-322	141	2	2022	CARDINAL
gujaf-322	143	1	yang	PERSON
gujaf-322	143	2	2024	DATE
gujaf-322	143	3	oecd	ORG
gujaf-322	143	4	non-oecd	ORG
gujaf-322	144	1	oecd	ORG
gujaf-322	144	2	non-oecd	ORG
gujaf-322	145	1	oecd	ORG
gujaf-322	146	1	nigeria	GPE
gujaf-322	146	2	umah	GPE
gujaf-322	146	3	2007	DATE
gujaf-322	146	4	nigeria	GPE
gujaf-322	147	1	shiro	ORG
gujaf-322	147	2	2009	DATE
gujaf-322	147	3	1999	DATE
gujaf-322	147	4	nigeria	GPE
gujaf-322	147	5	nigeria	GPE
gujaf-322	149	1	patterson	PERSON
gujaf-322	149	2	2017	CARDINAL
gujaf-322	149	3	nsofor	NORP
gujaf-322	149	4	samal	GPE
gujaf-322	149	5	2016	DATE
gujaf-322	149	6	adaramola	GPE
gujaf-322	149	7	2015	CARDINAL
gujaf-322	149	8	2014	DATE
gujaf-322	149	9	2013	DATE
gujaf-322	149	10	2012	DATE
gujaf-322	150	1	nigeria	GPE
gujaf-322	151	1	nigeria	GPE
gujaf-322	151	2	nigeria	GPE
gujaf-322	151	3	nigeria	GPE
gujaf-322	151	4	nigeria	GPE
gujaf-322	151	5	nigeria	GPE
gujaf-322	152	1	granger	PERSON
gujaf-322	154	1	fdi	ORG
gujaf-322	157	1	2021	CARDINAL
gujaf-322	157	2	al.	GPE
gujaf-322	157	3	2022	CARDINAL
gujaf-322	159	1	fdi	ORG
gujaf-322	159	2	5	CARDINAL
gujaf-322	159	3	2, october	DATE
gujaf-322	159	4	2024 372	DATE
gujaf-322	160	1	fdi	ORG
gujaf-322	161	1	fdi	ORG
gujaf-322	162	1	berkeley	GPE
gujaf-322	162	2	1953	DATE
gujaf-322	165	1	1972	DATE
gujaf-322	165	2	us	GPE
gujaf-322	165	3	jordan	GPE
gujaf-322	165	4	1981	DATE
gujaf-322	165	5	sou (1981	ORG
gujaf-322	165	6	sweden	GPE
gujaf-322	165	7	fdi	ORG
gujaf-322	166	1	oseghale	GPE
gujaf-322	166	2	1987	DATE
gujaf-322	166	3	fdi	ORG
gujaf-322	168	1	1994	DATE
gujaf-322	168	2	78	CARDINAL
gujaf-322	168	3	two	CARDINAL
gujaf-322	170	1	1994	DATE
gujaf-322	170	2	fdi	ORG
gujaf-322	170	3	nigeria	GPE
gujaf-322	171	1	bello	ORG
gujaf-322	171	2	2003	DATE
gujaf-322	171	3	nigeria	GPE
gujaf-322	173	1	umah	GPE
gujaf-322	173	2	2007	DATE
gujaf-322	174	1	nigeria	GPE
gujaf-322	175	1	nigeria	GPE
gujaf-322	176	1	balasubramanyam et	PERSON
gujaf-322	177	1	1996	DATE
gujaf-322	177	2	46	CARDINAL
gujaf-322	178	1	2001	DATE
gujaf-322	178	2	nigeria	GPE
gujaf-322	178	3	fdi	ORG
gujaf-322	180	1	ayanwale	PERSON
gujaf-322	180	2	2001	DATE
gujaf-322	180	3	nigeria	GPE
gujaf-322	181	1	2014	DATE
gujaf-322	182	1	lall	PERSON
gujaf-322	182	2	2002	DATE
gujaf-322	183	1	lim	PERSON
gujaf-322	183	2	2001	DATE
gujaf-322	184	1	gusau journal of accounting	ORG
gujaf-322	184	2	5	CARDINAL
gujaf-322	184	3	2, october	DATE
gujaf-322	184	4	2024 373	DATE
gujaf-322	184	5	2001	DATE
gujaf-322	184	6	uganda	GPE
gujaf-322	184	7	uganda	GPE
gujaf-322	184	8	fdi	ORG
gujaf-322	185	1	asiedu	PERSON
gujaf-322	185	2	elizabeth	PERSON
gujaf-322	185	3	66	CARDINAL
gujaf-322	186	1	fdi	ORG
gujaf-322	187	1	lipsey	PERSON
gujaf-322	187	2	2004	DATE
gujaf-322	191	1	durham	GPE
gujaf-322	191	2	2004	DATE
gujaf-322	191	3	80	CARDINAL
gujaf-322	191	4	the period 1979-1998	DATE
gujaf-322	191	5	fdi	ORG
gujaf-322	192	1	2006	DATE
gujaf-322	193	1	decades	DATE
gujaf-322	195	1	2008	DATE
gujaf-322	195	2	fdi	ORG
gujaf-322	197	1	2009	DATE
gujaf-322	200	1	khan	GPE
gujaf-322	200	2	2007	DATE
gujaf-322	200	3	fdi	ORG
gujaf-322	200	4	the years	DATE
gujaf-322	201	1	adegbite	PERSON
gujaf-322	201	2	2009	DATE
gujaf-322	201	3	nigeria	GPE
gujaf-322	202	1	ehrhart	ORG
gujaf-322	202	2	2011	DATE
gujaf-322	205	1	national gusau journal of accounting	ORG
gujaf-322	205	2	5	CARDINAL
gujaf-322	205	3	2, october	DATE
gujaf-322	205	4	2024 374	CARDINAL
gujaf-322	206	1	mahmood	PERSON
gujaf-322	206	2	2012	DATE
gujaf-322	206	3	fdi	ORG
gujaf-322	207	1	dirks	PERSON
gujaf-322	207	2	schmidt	PERSON
gujaf-322	207	3	2023	CARDINAL
gujaf-322	207	4	4 to 7 percent	PERCENT
gujaf-322	207	5	five years	DATE
gujaf-322	208	1	solomon	PERSON
gujaf-322	208	2	2013	DATE
gujaf-322	208	3	fdi	ORG
gujaf-322	208	4	nigeria	GPE
gujaf-322	209	1	1981-2009	DATE
gujaf-322	209	2	annual	DATE
gujaf-322	209	3	central bank of nigeria	ORG
gujaf-322	210	1	nigeria	GPE
gujaf-322	211	1	fdi	ORG
gujaf-322	211	2	nigerian	NORP
gujaf-322	212	1	shuaibu	GPE
gujaf-322	212	2	2014	DATE
gujaf-322	212	3	african	NORP
gujaf-322	214	1	nigeria	GPE
gujaf-322	215	1	africa	LOC
gujaf-322	215	2	2022	CARDINAL
gujaf-322	216	1	two	CARDINAL
gujaf-322	216	2	fdi	ORG
gujaf-322	217	1	2016	CARDINAL
gujaf-322	218	1	nigeria	GPE
gujaf-322	219	1	awan et al	PERSON
gujaf-322	220	1	2018	DATE
gujaf-322	220	2	fdi	ORG
gujaf-322	221	1	bekmurodova	PERSON
gujaf-322	221	2	2020	DATE
gujaf-322	221	3	fdi	ORG
gujaf-322	222	1	2020	DATE
gujaf-322	222	2	fdi	ORG
gujaf-322	222	3	middleincome	ORG
gujaf-322	225	1	2022	CARDINAL
gujaf-322	226	1	njuguna et al	PERSON
gujaf-322	227	1	2022	CARDINAL
gujaf-322	228	1	2023	CARDINAL
gujaf-322	228	2	african	NORP
gujaf-322	228	3	10%	PERCENT
gujaf-322	228	4	1978–1980 to 3.5%	PERCENT
gujaf-322	228	5	1998–2022	CARDINAL
gujaf-322	229	1	2023	CARDINAL
gujaf-322	231	1	fdi	ORG
gujaf-322	231	2	two	CARDINAL
gujaf-322	232	1	first	ORDINAL
gujaf-322	233	1	world bank	ORG
gujaf-322	233	2	2024	CARDINAL
gujaf-322	233	3	fdi	ORG
gujaf-322	233	4	nigeria	GPE
gujaf-322	233	5	5	CARDINAL
gujaf-322	233	6	2, october	DATE
gujaf-322	233	7	2024 375	DATE
gujaf-322	235	1	asia	LOC
gujaf-322	235	2	east asia	LOC
gujaf-322	235	3	china	GPE
gujaf-322	236	1	latin america	LOC
gujaf-322	236	2	the 1970s	DATE
gujaf-322	236	3	early 1980s	DATE
gujaf-322	239	1	3.0	CARDINAL
gujaf-322	239	2	adigwe	GPE
gujaf-322	239	3	francis	PERSON
gujaf-322	239	4	2015	DATE
gujaf-322	239	5	othman	PERSON
gujaf-322	239	6	jafari	GPE
gujaf-322	239	7	2014	DATE
gujaf-322	239	8	2014	DATE
gujaf-322	240	1	1	CARDINAL
gujaf-322	241	1	2	CARDINAL
gujaf-322	241	2	logcfcft	PERSON
gujaf-322	241	3	4	CARDINAL
gujaf-322	241	4	5	CARDINAL
gujaf-322	241	5	nrg	ORG
gujaf-322	243	1	adam	PERSON
gujaf-322	243	2	2008	DATE
gujaf-322	243	3	adigwe	GPE
gujaf-322	244	1	2015	DATE
gujaf-322	244	2	mohd	PERSON
gujaf-322	244	3	2014	DATE
gujaf-322	244	4	othman	PERSON
gujaf-322	245	1	2014	DATE
gujaf-322	245	2	2014	DATE
gujaf-322	246	1	fdi	ORG
gujaf-322	246	2	adigwe	GPE
gujaf-322	247	1	2015	DATE
gujaf-322	247	2	2014	DATE
gujaf-322	249	1	granger causality	PERSON
gujaf-322	251	1	log linear	ORG
gujaf-322	251	2	kalim	PERSON
gujaf-322	251	3	2009	DATE
gujaf-322	251	4	layson	ORG
gujaf-322	251	5	1984	DATE
gujaf-322	251	6	log linear	ORG
gujaf-322	252	1	annual	DATE
gujaf-322	252	2	federal ministry of finance	ORG
gujaf-322	252	3	national bureau of statistics	ORG
gujaf-322	252	4	world bank	ORG
gujaf-322	252	5	between 1982 and	DATE
gujaf-322	252	6	2022	CARDINAL
gujaf-322	253	1	4.0	CARDINAL
gujaf-322	253	2	1	CARDINAL
gujaf-322	254	1	1	CARDINAL
gujaf-322	257	1	2	CARDINAL
gujaf-322	257	2	5%	PERCENT
gujaf-322	258	1	2	CARDINAL
gujaf-322	259	1	one	CARDINAL
gujaf-322	259	2	1	CARDINAL
gujaf-322	259	3	5	CARDINAL
gujaf-322	259	4	2, october	DATE
gujaf-322	259	5	2024 376	DATE
gujaf-322	259	6	3	CARDINAL
gujaf-322	259	7	first	ORDINAL
gujaf-322	259	8	the adf statistics	ORG
gujaf-322	259	9	10%	PERCENT
gujaf-322	260	1	less than 0.05	CARDINAL
gujaf-322	261	1	1	CARDINAL
gujaf-322	262	1	kurt jb	PERSON
gujaf-322	262	2	443.434	MONEY
gujaf-322	262	3	4.785	CARDINAL
gujaf-322	262	4	1.205	MONEY
gujaf-322	263	1	1.453	CARDINAL
gujaf-322	263	2	0.0019	CARDINAL
gujaf-322	263	3	4510.579	CARDINAL
gujaf-322	263	4	6394.893	CARDINAL
gujaf-322	263	5	1.111	CARDINAL
gujaf-322	263	6	2.655	CARDINAL
gujaf-322	263	7	2050.590	CARDINAL
gujaf-322	263	8	3918.322	CARDINAL
gujaf-322	263	9	0.0028	CARDINAL
gujaf-322	263	10	2024	CARDINAL
gujaf-322	263	11	2	CARDINAL
gujaf-322	264	1	0.0000	CARDINAL
gujaf-322	265	1	0.0001	CARDINAL
gujaf-322	266	1	0.0001 i(1	QUANTITY
gujaf-322	266	2	0.0000 i(1	PERSON
gujaf-322	267	1	2024	CARDINAL
gujaf-322	267	2	five	CARDINAL
gujaf-322	267	3	nrg	ORG
gujaf-322	267	4	five	CARDINAL
gujaf-322	268	1	five	CARDINAL
gujaf-322	269	1	3	CARDINAL
gujaf-322	270	1	first	ORDINAL
gujaf-322	270	2	fdi	ORG
gujaf-322	270	3	granger	PERSON
gujaf-322	270	4	fdi	ORG
gujaf-322	272	1	23.20541	CARDINAL
gujaf-322	272	2	0.0000	CARDINAL
gujaf-322	272	3	5%	PERCENT
gujaf-322	272	4	nigeria	GPE
gujaf-322	272	5	granger	PERSON
gujaf-322	272	6	3.96108	CARDINAL
gujaf-322	272	7	0.1349	CARDINAL
gujaf-322	272	8	5%	PERCENT
gujaf-322	273	1	nigeria	GPE
gujaf-322	274	1	fdi	ORG
gujaf-322	274	2	nigeria	GPE
gujaf-322	275	1	granger	PERSON
gujaf-322	275	2	23.20541	CARDINAL
gujaf-322	275	3	0.0000	CARDINAL
gujaf-322	275	4	granger	PERSON
gujaf-322	276	1	nigerian	NORP
gujaf-322	277	1	heang	GPE
gujaf-322	277	2	2013	DATE
gujaf-322	277	3	2012	DATE
gujaf-322	277	4	farkas	ORG
gujaf-322	277	5	2012	DATE
gujaf-322	277	6	abdul	ORG
gujaf-322	277	7	2018	DATE
gujaf-322	277	8	nigerian	NORP
gujaf-322	278	1	covid-19	PERSON
gujaf-322	278	2	5	CARDINAL
gujaf-322	278	3	2, october	DATE
gujaf-322	278	4	2024 377	DATE
gujaf-322	279	1	second	ORDINAL
gujaf-322	280	1	fdi granger	PERSON
gujaf-322	280	2	18.10486	CARDINAL
gujaf-322	280	3	0.0.0001	CARDINAL
gujaf-322	280	4	granger	PERSON
gujaf-322	280	5	chi-sq	PERSON
gujaf-322	280	6	9.522825	CARDINAL
gujaf-322	280	7	0.0086	CARDINAL
gujaf-322	280	8	5%	PERCENT
gujaf-322	281	1	fdi	ORG
gujaf-322	281	2	nigeria	GPE
gujaf-322	282	1	nigeria	GPE
gujaf-322	283	1	nigeria	GPE
gujaf-322	284	1	nigeria	GPE
gujaf-322	284	2	chi square	FAC
gujaf-322	284	3	18.10486	CARDINAL
gujaf-322	285	1	nigeria	GPE
gujaf-322	285	2	2012	DATE
gujaf-322	285	3	patterson	PERSON
gujaf-322	285	4	2017	CARDINAL
gujaf-322	285	5	raju	ORG
gujaf-322	285	6	samal	GPE
gujaf-322	285	7	2016	DATE
gujaf-322	285	8	2012	DATE
gujaf-322	285	9	nigeria	GPE
gujaf-322	287	1	third	ORDINAL
gujaf-322	287	2	fdi	ORG
gujaf-322	288	1	fdi	ORG
gujaf-322	288	2	granger	PERSON
gujaf-322	288	3	1.523653	CARDINAL
gujaf-322	288	4	0.4112	CARDINAL
gujaf-322	289	1	nrg	ORG
gujaf-322	289	2	granger	PERSON
gujaf-322	289	3	chi-sq	PERSON
gujaf-322	289	4	0.062112	CARDINAL
gujaf-322	289	5	0.8784	ORG
gujaf-322	289	6	0.05	CARDINAL
gujaf-322	290	1	fdi	ORG
gujaf-322	290	2	nrg	ORG
gujaf-322	290	3	nigeria	GPE
gujaf-322	291	1	nrg	ORG
gujaf-322	292	1	vec granger	PERSON
gujaf-322	292	2	nigeria	GPE
gujaf-322	293	1	granger	PERSON
gujaf-322	293	2	nrg	ORG
gujaf-322	293	3	1.523653	CARDINAL
gujaf-322	293	4	0.4112	CARDINAL
gujaf-322	294	1	2016	DATE
gujaf-322	294	2	adaramola	GPE
gujaf-322	294	3	2015	CARDINAL
gujaf-322	294	4	nrg	ORG
gujaf-322	295	1	zafar	PERSON
gujaf-322	296	1	fourth	ORDINAL
gujaf-322	296	2	0.7131	CARDINAL
gujaf-322	296	3	5%	PERCENT
gujaf-322	297	1	0.621512	CARDINAL
gujaf-322	297	2	fdi	ORG
gujaf-322	297	3	fdi	ORG
gujaf-322	298	1	fdi	ORG
gujaf-322	298	2	3.091513	CARDINAL
gujaf-322	298	3	0.2121	CARDINAL
gujaf-322	298	4	5%	PERCENT
gujaf-322	298	5	nigeria	GPE
gujaf-322	299	1	fdi	ORG
gujaf-322	299	2	nigeria	GPE
gujaf-322	300	1	fdi	ORG
gujaf-322	301	1	vec granger	PERSON
gujaf-322	301	2	fdi	ORG
gujaf-322	301	3	nigeria	GPE
gujaf-322	302	1	chi-sq	PERSON
gujaf-322	302	2	0.621512	CARDINAL
gujaf-322	302	3	0.7131	CARDINAL
gujaf-322	302	4	fdi	ORG
gujaf-322	302	5	nigeria	GPE
gujaf-322	303	1	5	CARDINAL
gujaf-322	303	2	2, october	DATE
gujaf-322	303	3	2024 378	CARDINAL
gujaf-322	304	1	2014	DATE
gujaf-322	304	2	hejazi & pauly	ORG
gujaf-322	304	3	2002	DATE
gujaf-322	306	1	nigeria	GPE
gujaf-322	307	1	fifth	ORDINAL
gujaf-322	307	2	fdi	ORG
gujaf-322	307	3	5%	PERCENT
gujaf-322	308	1	fdi granger	PERSON
gujaf-322	308	2	chi-sq of 25.05143and	PERSON
gujaf-322	308	3	0.0000	CARDINAL
gujaf-322	308	4	9.172517	CARDINAL
gujaf-322	308	5	0.0092	CARDINAL
gujaf-322	308	6	5%	PERCENT
gujaf-322	309	1	5%	PERCENT
gujaf-322	310	1	fdi	ORG
gujaf-322	310	2	fdi	ORG
gujaf-322	311	1	vec granger	PERSON
gujaf-322	311	2	nigeria	GPE
gujaf-322	312	1	granger	PERSON
gujaf-322	312	2	9.172519	CARDINAL
gujaf-322	312	3	0.0092	CARDINAL
gujaf-322	312	4	fdi	ORG
gujaf-322	312	5	granger	PERSON
gujaf-322	314	1	othman	PERSON
gujaf-322	314	2	2014	DATE
gujaf-322	314	3	2018	DATE
gujaf-322	316	1	2008	DATE
gujaf-322	316	2	2015	DATE
gujaf-322	317	1	3	CARDINAL
gujaf-322	319	1	nigeria	GPE
gujaf-322	320	1	fdi	ORG
gujaf-322	320	2	3.9631 0.1349	CARDINAL
gujaf-322	321	1	3.9631	CARDINAL
gujaf-322	321	2	fdi	ORG
gujaf-322	321	3	23.2054 0.0000	CARDINAL
gujaf-322	321	4	23.2054	CARDINAL
gujaf-322	322	1	nigeria	GPE
gujaf-322	323	1	fdi	ORG
gujaf-322	323	2	9.5228 0.0086	CARDINAL
gujaf-322	323	3	9.5228 0.0086	CARDINAL
gujaf-322	323	4	0.0001	MONEY
gujaf-322	323	5	nigeria	GPE
gujaf-322	324	1	d(fdi	GPE
gujaf-322	324	2	0.8784	MONEY
gujaf-322	325	1	0.4112	MONEY
gujaf-322	325	2	fdi	ORG
gujaf-322	325	3	nigeria	GPE
gujaf-322	326	1	d(fdi	GPE
gujaf-322	326	2	3.0915 0.2121	CARDINAL
gujaf-322	326	3	5	CARDINAL
gujaf-322	326	4	2, october	DATE
gujaf-322	326	5	2024 379	DATE
gujaf-322	326	6	0.6215	CARDINAL
gujaf-322	326	7	0.7131	MONEY
gujaf-322	326	8	0.6215	CARDINAL
gujaf-322	326	9	0.7131	MONEY
gujaf-322	326	10	nigeria	GPE
gujaf-322	327	1	d(fdi	GPE
gujaf-322	327	2	0.0092	MONEY
gujaf-322	327	3	25.0514	CARDINAL
gujaf-322	327	4	0.0000	MONEY
gujaf-322	327	5	25.0514	CARDINAL
gujaf-322	327	6	0.0000	MONEY
gujaf-322	327	7	2024	CARDINAL
gujaf-322	327	8	5.0	CARDINAL
gujaf-322	327	9	nigerian	NORP
gujaf-322	328	1	nigerian	NORP
gujaf-322	329	1	fdi	ORG
gujaf-322	332	1	nigerian	NORP
gujaf-322	334	1	first	ORDINAL
gujaf-322	337	1	second	ORDINAL
gujaf-322	340	1	third	ORDINAL
gujaf-322	342	1	fdi	ORG
gujaf-322	344	1	gusau journal of accounting	ORG
gujaf-322	344	2	5	CARDINAL
gujaf-322	344	3	2, october	DATE
gujaf-322	344	4	2024 380	CARDINAL
gujaf-322	344	5	l. n.	PERSON
gujaf-322	344	6	akinleye s. o.	PERSON
gujaf-322	344	7	2018	DATE
gujaf-322	345	1	west african	NORP
gujaf-322	346	1	african	NORP
gujaf-322	347	1	abu, m. & achegbulu	ORG
gujaf-322	347	2	j. o.	PERSON
gujaf-322	347	3	2011	DATE
gujaf-322	348	1	nigeria	GPE
gujaf-322	349	1	3(1	CARDINAL
gujaf-322	349	2	232238	DATE
gujaf-322	350	1	adaramola	ORG
gujaf-322	350	2	o. a. & obisesan	ORG
gujaf-322	350	3	o. g.	PERSON
gujaf-322	350	4	2015	CARDINAL
gujaf-322	351	1	nigerian	NORP
gujaf-322	352	1	5	CARDINAL
gujaf-322	352	2	1	CARDINAL
gujaf-322	352	3	103	CARDINAL
gujaf-322	353	1	adelegan	ORG
gujaf-322	353	2	j.o.	GPE
gujaf-322	353	3	2000	DATE
gujaf-322	354	1	nigeria	GPE
gujaf-322	355	1	african	NORP
gujaf-322	356	1	milan	GPE
gujaf-322	357	1	5–25	CARDINAL
gujaf-322	358	1	adeyeye	GPE
gujaf-322	358	2	akinuli b.	PERSON
gujaf-322	359	1	ayodele s. a.	PERSON
gujaf-322	359	2	2016	DATE
gujaf-322	360	1	nigeria	GPE
gujaf-322	361	1	journal of business and management	ORG
gujaf-322	361	2	18	CARDINAL
gujaf-322	361	3	83-89	DATE
gujaf-322	362	1	adigwe	GPE
gujaf-322	362	2	p. k.	PERSON
gujaf-322	362	3	c. e.	PERSON
gujaf-322	362	4	2015	DATE
gujaf-322	363	1	nigerian	NORP
gujaf-322	364	1	european journal of research	ORG
gujaf-322	364	2	aitken	GPE
gujaf-322	364	3	harrison	PERSON
gujaf-322	364	4	a. e., & lipsey	PERSON
gujaf-322	364	5	r. e.	PERSON
gujaf-322	364	6	1999	DATE
gujaf-322	366	1	american	NORP
gujaf-322	366	2	89	DATE
gujaf-322	366	3	605–618	CARDINAL
gujaf-322	368	1	2022	CARDINAL
gujaf-322	369	1	africa	LOC
gujaf-322	370	1	172	CARDINAL
gujaf-322	370	2	91	CARDINAL
gujaf-322	370	3	akinlo	GPE
gujaf-322	370	4	a. e.	PERSON
gujaf-322	370	5	2004	DATE
gujaf-322	371	1	nigeria	GPE
gujaf-322	372	1	26	CARDINAL
gujaf-322	372	2	627–639	CARDINAL
gujaf-322	373	1	akinmulegun	GPE
gujaf-322	374	1	s. o.	PERSON
gujaf-322	374	2	2012	DATE
gujaf-322	375	1	nigeria	GPE
gujaf-322	376	1	4(1	CARDINAL
gujaf-322	376	2	146	CARDINAL
gujaf-322	377	1	akinwalere	GPE
gujaf-322	377	2	s.	PERSON
gujaf-322	377	3	chang	PERSON
gujaf-322	377	4	2023	CARDINAL
gujaf-322	378	1	nigeria	GPE
gujaf-322	378	2	tennessee state university, college of business	ORG
gujaf-322	380	1	alexander et al	PERSON
gujaf-322	381	1	2013	DATE
gujaf-322	382	1	nigeria	GPE
gujaf-322	383	1	international journal of economics	ORG
gujaf-322	384	1	al-matari	PERSON
gujaf-322	384	2	2021	CARDINAL
gujaf-322	386	1	asian	NORP
gujaf-322	386	2	8	CARDINAL
gujaf-322	386	3	69-81	CARDINAL
gujaf-322	387	1	almfraji	ORG
gujaf-322	387	2	m. a. & almsafir	ORG
gujaf-322	387	3	m. k.	PERSON
gujaf-322	387	4	2013	DATE
gujaf-322	388	1	1994	DATE
gujaf-322	388	2	2012	DATE
gujaf-322	389	1	malaysia	GPE
gujaf-322	389	2	22	CARDINAL
gujaf-322	389	3	23	CARDINAL
gujaf-322	390	1	a. a.	PERSON
gujaf-322	390	2	gambo	ORG
gujaf-322	390	3	j. s. & suleiman	ORG
gujaf-322	390	4	t.	GPE
gujaf-322	390	5	2013	DATE
gujaf-322	391	1	nigeria	GPE
gujaf-322	392	1	international journal of humanities	ORG
gujaf-322	392	2	3(17	CARDINAL
gujaf-322	393	1	s., mills	ORG
gujaf-322	393	2	e. f. e. a.	PERSON
gujaf-322	393	3	g. a.	PERSON
gujaf-322	393	4	& zhao	PERSON
gujaf-322	393	5	x.	GPE
gujaf-322	393	6	2013	DATE
gujaf-322	394	1	ghana	GPE
gujaf-322	395	1	international journal of academic research	ORG
gujaf-322	396	1	ayanwale a. b.	PERSON
gujaf-322	396	2	2007	DATE
gujaf-322	397	1	nigeria	GPE
gujaf-322	398	1	african	NORP
gujaf-322	398	2	165	CARDINAL
gujaf-322	398	3	nairobi	GPE
gujaf-322	398	4	april	DATE
gujaf-322	399	1	bakare, a. s.	ORG
gujaf-322	399	2	2010	DATE
gujaf-322	400	1	nigeria	GPE
gujaf-322	402	1	4(3	CARDINAL
gujaf-322	402	2	medwell journal	ORG
gujaf-322	403	1	garsviene l	PERSON
gujaf-322	403	2	matuzeviciute k	PERSON
gujaf-322	403	3	2020	DATE
gujaf-322	404	1	european union	ORG
gujaf-322	405	1	8(3	DATE
gujaf-322	405	2	54	DATE
gujaf-322	406	1	https://doi.org/10.3390/economies8030054	PERSON
gujaf-322	407	1	https://doi.org/10.3390/economies8030054	PERSON
gujaf-322	407	2	5	CARDINAL
gujaf-322	407	3	2, october	DATE
gujaf-322	407	4	2024	CARDINAL
gujaf-322	407	5	381	CARDINAL
gujaf-322	407	6	m. & persson	ORG
gujaf-322	407	7	1983	DATE
gujaf-322	408	1	mexican	NORP
gujaf-322	408	2	world bank	ORG
gujaf-322	408	3	11	CARDINAL
gujaf-322	408	4	493	CARDINAL
gujaf-322	408	5	hans	PERSON
gujaf-322	408	6	1970	DATE
gujaf-322	410	1	american economic	ORG
gujaf-322	410	2	60	CARDINAL
gujaf-322	410	3	320–31	CARDINAL
gujaf-322	411	1	popescu l (	ORG
gujaf-322	412	1	the european union	ORG
gujaf-322	413	1	international journal of finance and economics	ORG
gujaf-322	413	2	28(2	GPE
gujaf-322	413	3	2148–2177	CARDINAL
gujaf-322	414	1	de mello	PERSON
gujaf-322	414	2	luiz r. 1999	PERSON
gujaf-322	416	1	oxford	NORP
gujaf-322	416	2	51	CARDINAL
gujaf-322	416	3	133–51	CARDINAL
gujaf-322	417	1	dirks m	PERSON
gujaf-322	417	2	schmidt t	PERSON
gujaf-322	417	3	2023	CARDINAL
gujaf-322	419	1	munich	GPE
gujaf-322	419	2	germany	GPE
gujaf-322	421	1	djokoto	PERSON
gujaf-322	422	1	2023	CARDINAL
gujaf-322	423	1	5	CARDINAL
gujaf-322	423	2	j.	PERSON
gujaf-322	423	3	1993	DATE
gujaf-322	425	1	wokingham	ORG
gujaf-322	426	1	addisonwesley	ORG
gujaf-322	427	1	federal ministry of finance	ORG
gujaf-322	427	2	2024	CARDINAL
gujaf-322	428	1	annual	DATE
gujaf-322	429	1	ayen dd	PERSON
gujaf-322	429	2	abdulahi sm	PERSON
gujaf-322	429	3	2022	CARDINAL
gujaf-322	430	1	three	CARDINAL
gujaf-322	431	1	6(1	CARDINAL
gujaf-322	431	2	42–55	DATE
gujaf-322	433	1	fon	PERSON
gujaf-322	433	2	2021	CARDINAL
gujaf-322	434	1	africa	LOC
gujaf-322	435	1	30	CARDINAL
gujaf-322	435	2	101835	DATE
gujaf-322	436	1	gupta	PERSON
gujaf-322	436	2	surbha	GPE
gujaf-322	436	3	surendra yadav	PERSON
gujaf-322	436	4	k. jain	PERSON
gujaf-322	437	1	2023	CARDINAL
gujaf-322	439	1	brics	GPE
gujaf-322	441	1	j. e.	PERSON
gujaf-322	441	2	pereira	GPE
gujaf-322	441	3	s. c. & slaughter	ORG
gujaf-322	441	4	m. j.	PERSON
gujaf-322	441	5	2007	DATE
gujaf-322	443	1	89	CARDINAL
gujaf-322	444	1	heang	GPE
gujaf-322	444	2	l. g. & moolio	ORG
gujaf-322	444	3	2013	DATE
gujaf-322	445	1	cambodia	GPE
gujaf-322	445	2	kasbit business journal	ORG
gujaf-322	446	1	hossain anowar	PERSON
gujaf-322	446	2	h. & mohammad	ORG
gujaf-322	446	3	h. k.	PERSON
gujaf-322	446	4	2012	DATE
gujaf-322	447	1	south asian	NORP
gujaf-322	447	2	bangladesh	GPE
gujaf-322	447	3	pakistan	GPE
gujaf-322	447	4	india	GPE
gujaf-322	448	1	5(1	CARDINAL
gujaf-322	449	1	ikiara	PERSON
gujaf-322	449	2	m. m.	PERSON
gujaf-322	449	3	2003	DATE
gujaf-322	450	1	africa‘s	ORG
gujaf-322	451	1	african	NORP
gujaf-322	451	2	atps	PERSON
gujaf-322	451	3	16	CARDINAL
gujaf-322	451	4	2023	CARDINAL
gujaf-322	451	5	nairobi	GPE
gujaf-322	451	6	kenya	GPE
gujaf-322	452	1	ilyas a	PERSON
gujaf-322	452	2	banaras	GPE
gujaf-322	452	3	rahman su	PERSON
gujaf-322	452	4	2023	CARDINAL
gujaf-322	453	1	burundi	GPE
gujaf-322	453	2	african	NORP
gujaf-322	454	1	pakistan journal of humanities	ORG
gujaf-322	454	2	555–565	CARDINAL
gujaf-322	456	1	2023	CARDINAL
gujaf-322	457	1	africa	LOC
gujaf-322	458	1	chapter vi	PERSON
gujaf-322	458	2	2023	DATE
gujaf-322	458	3	washington	GPE
gujaf-322	459	1	jehangir m	ORG
gujaf-322	459	2	lee s	PERSON
gujaf-322	459	3	2020	DATE
gujaf-322	460	1	pakistan	GPE
gujaf-322	461	1	25(2	DATE
gujaf-322	463	1	jhingan	PERSON
gujaf-322	463	2	m.l.	GPE
gujaf-322	463	3	2006	DATE
gujaf-322	465	1	vrinda publications ltd.	ORG
gujaf-322	465	2	new delhi	GPE
gujaf-322	466	1	https://doi.org/10.17549/gbfr.2020.25.2.19 gusau journal of accounting	ORG
gujaf-322	466	2	5	CARDINAL
gujaf-322	466	3	2, october	DATE
gujaf-322	466	4	2024 382	DATE
gujaf-322	466	5	o. a.	PERSON
gujaf-322	466	6	2020	DATE
gujaf-322	467	1	nigeria	GPE
gujaf-322	468	1	lawal	PERSON
gujaf-322	468	2	a. a.	PERSON
gujaf-322	468	3	1997	DATE
gujaf-322	469	1	a.	PERSON
gujaf-322	469	2	olukoju, a.	ORG
gujaf-322	470	1	nigerian	NORP
gujaf-322	471	1	ibadan	GPE
gujaf-322	472	1	davidson	PERSON
gujaf-322	473	1	loungani	PERSON
gujaf-322	473	2	prakash	PERSON
gujaf-322	473	3	assaf	PERSON
gujaf-322	473	4	2001	DATE
gujaf-322	475	1	38	CARDINAL
gujaf-322	475	2	1-6	CARDINAL
gujaf-322	475	3	macdougall	PERSON
gujaf-322	475	4	g. d. a.	PERSON
gujaf-322	475	5	1960	DATE
gujaf-322	477	1	36	DATE
gujaf-322	477	2	13	CARDINAL
gujaf-322	478	1	maji, a. & odoba	ORG
gujaf-322	478	2	a. j. (	PERSON
gujaf-322	478	3	2011	DATE
gujaf-322	479	1	nigeria	GPE
gujaf-322	480	1	3(1	CARDINAL
gujaf-322	481	1	managi, s. & bwalya	ORG
gujaf-322	481	2	s. m.	PERSON
gujaf-322	481	3	2010	DATE
gujaf-322	482	1	subsaharan africa	GPE
gujaf-322	483	1	605	CARDINAL
gujaf-322	484	1	2022	CARDINAL
gujaf-322	487	1	mohammed	PERSON
gujaf-322	487	2	2022	CARDINAL
gujaf-322	488	1	african	NORP
gujaf-322	489	1	international journal of business and applied economics	ORG
gujaf-322	490	1	mwitta nz	ORG
gujaf-322	490	2	2022	CARDINAL
gujaf-322	491	1	tanzania	GPE
gujaf-322	491	2	1990-2020	DATE
gujaf-322	493	1	thesis	PERSON
gujaf-322	493	2	kdi school of public policy	ORG
gujaf-322	493	3	south korea	GPE
gujaf-322	494	1	national bureau of statistics	ORG
gujaf-322	494	2	2023	CARDINAL
gujaf-322	495	1	nbs statistical bulletin	ORG
gujaf-322	495	2	abuja.	ORG
gujaf-322	496	1	nguyen	PERSON
gujaf-322	496	2	g., patterson	PERSON
gujaf-322	496	3	j. & sander, h. (	ORG
gujaf-322	496	4	2017	CARDINAL
gujaf-322	498	1	nigerian	NORP
gujaf-322	498	2	2024	CARDINAL
gujaf-322	499	1	22	CARDINAL
gujaf-322	499	2	: first half year	DATE
gujaf-322	499	3	2024	DATE
gujaf-322	499	4	nigeria	GPE
gujaf-322	500	1	nigerian	NORP
gujaf-322	500	2	2024	CARDINAL
gujaf-322	501	1	22	CARDINAL
gujaf-322	501	2	: first half year of 2024	DATE
gujaf-322	501	3	nigeria	GPE
gujaf-322	502	1	njuguna	GPE
gujaf-322	502	2	angelica e.	PERSON
gujaf-322	502	3	emmanuel nnadozie	PERSON
gujaf-322	502	4	2022	CARDINAL
gujaf-322	503	1	africa	LOC
gujaf-322	504	1	journal of african	ORG
gujaf-322	504	2	9	CARDINAL
gujaf-322	504	3	4	CARDINAL
gujaf-322	504	4	njuguna	GPE
gujaf-322	504	5	angelica e.	PERSON
gujaf-322	504	6	emmanuel nnadozie	PERSON
gujaf-322	504	7	2022	CARDINAL
gujaf-322	505	1	africa	LOC
gujaf-322	506	1	journal of african	ORG
gujaf-322	506	2	f.	PERSON
gujaf-322	506	3	youssef, a. (	PERSON
gujaf-322	506	4	2001	DATE
gujaf-322	507	1	29	CARDINAL
gujaf-322	507	2	9	CARDINAL
gujaf-322	507	3	1593-1610	DATE
gujaf-322	508	1	nsofor	NORP
gujaf-322	508	2	e. s.	PERSON
gujaf-322	508	3	2016	DATE
gujaf-322	509	1	nigeria	GPE
gujaf-322	510	1	international journal of financial economics	ORG
gujaf-322	510	2	5(1	CARDINAL
gujaf-322	510	3	1-11	CARDINAL
gujaf-322	511	1	m. & odusola	ORG
gujaf-322	513	1	no.1	ORG
gujaf-322	513	2	2000	DATE
gujaf-322	514	1	oecd	ORG
gujaf-322	514	2	2023	CARDINAL
gujaf-322	516	1	paris	GPE
gujaf-322	517	1	oecd	ORG
gujaf-322	517	2	oecd	ORG
gujaf-322	517	3	2024	CARDINAL
gujaf-322	520	1	5	CARDINAL
gujaf-322	520	2	oecd	ORG
gujaf-322	520	3	2024	CARDINAL
gujaf-322	521	1	annual	DATE
gujaf-322	522	1	gusau journal of accounting	ORG
gujaf-322	522	2	5	CARDINAL
gujaf-322	522	3	2, october	DATE
gujaf-322	522	4	2024	CARDINAL
gujaf-322	522	5	383	CARDINAL
gujaf-322	522	6	2023	CARDINAL
gujaf-322	523	1	annual	DATE
gujaf-322	523	2	abuja.	GPE
gujaf-322	524	1	razzaque ma	PERSON
gujaf-322	524	2	2017	CARDINAL
gujaf-322	526	1	south asian	NORP
gujaf-322	526	2	12(1	CARDINAL
gujaf-322	526	3	42–64	CARDINAL
gujaf-322	528	1	samal	GPE
gujaf-322	528	2	s. & raju	ORG
gujaf-322	528	3	d. v.	PERSON
gujaf-322	528	4	2016	CARDINAL
gujaf-322	529	1	india	GPE
gujaf-322	530	1	arabian	NORP
gujaf-322	530	2	6(3	CARDINAL
gujaf-322	531	1	10.4172/2223-5833.1000213	CARDINAL
gujaf-322	531	2	juan camilo	PERSON
gujaf-322	531	3	harish krishnan	PERSON
gujaf-322	532	1	2018	DATE
gujaf-322	534	1	64	CARDINAL
gujaf-322	534	2	511–32	CARDINAL
gujaf-322	535	1	solow	ORG
gujaf-322	535	2	robert m. 1956	PERSON
gujaf-322	537	1	quarterly	DATE
gujaf-322	537	2	70	CARDINAL
gujaf-322	538	1	65–94	CARDINAL
gujaf-322	539	1	the world bank	ORG
gujaf-322	539	2	2021	CARDINAL
gujaf-322	542	1	https://www.worldbank.org/ thomas	PERSON
gujaf-322	542	2	s. & canagarajah	ORG
gujaf-322	542	3	s.	PERSON
gujaf-322	542	4	2022	CARDINAL
gujaf-322	543	1	nigeria	GPE
gujaf-322	544	1	2202	DATE
gujaf-322	545	1	2023	CARDINAL
gujaf-322	546	1	nigeria	GPE
gujaf-322	547	1	middle european	NORP
gujaf-322	547	2	34	CARDINAL
gujaf-322	548	1	2022	CARDINAL
gujaf-322	548	2	2022	CARDINAL
gujaf-322	548	3	new york	GPE
gujaf-322	548	4	geneva	GPE
gujaf-322	548	5	1995	DATE
gujaf-322	549	1	491	CARDINAL
gujaf-322	551	1	2023	CARDINAL
gujaf-322	552	1	geneva	GPE
gujaf-322	552	2	united nations	ORG
gujaf-322	553	1	2024	DATE
gujaf-322	553	2	2024	CARDINAL
gujaf-322	554	1	geneva	GPE
gujaf-322	554	2	united nations	ORG
gujaf-322	555	1	2024	CARDINAL
gujaf-322	556	1	annual	DATE
gujaf-322	556	2	new york	GPE
gujaf-322	556	3	united nations	ORG
gujaf-322	557	1	2023	CARDINAL
gujaf-322	558	1	nigeria	GPE
gujaf-322	558	2	washington	GPE
gujaf-322	558	3	d.c.	GPE
gujaf-322	558	4	https://www.worldbank.org/en/region/	NORP
gujaf-322	559	1	world bank	ORG
gujaf-322	559	2	2023	CARDINAL
gujaf-322	561	1	new york	GPE
gujaf-322	561	2	oxford university press	ORG
gujaf-322	562	1	world bank	ORG
gujaf-322	562	2	2024	CARDINAL
gujaf-322	563	1	annual	DATE
gujaf-322	563	2	world bank	ORG
gujaf-322	564	1	geneva	GPE
gujaf-322	565	1	the international development association	ORG
gujaf-322	565	2	ida	PERSON
gujaf-322	566	1	world bank	ORG
gujaf-322	566	2	2024	CARDINAL
gujaf-322	567	1	nigeria	GPE
gujaf-322	567	2	washington	GPE
gujaf-322	567	3	d.c.	GPE
gujaf-322	567	4	https://www.worldbank.org/en/region/	NORP
gujaf-322	567	5	s.	PERSON
gujaf-322	567	6	2024	CARDINAL
gujaf-322	569	1	17	CARDINAL
gujaf-322	569	2	541	CARDINAL
gujaf-322	570	1	zamani	PERSON
gujaf-322	570	2	tayebi	PERSON
gujaf-322	570	3	2022	CARDINAL
gujaf-322	572	1	24	CARDINAL
gujaf-322	572	2	3967-3981	CARDINAL