id	sid	eid	entity	type
gujaf-324	1	1	gusau journal of accounting	ORG
gujaf-324	1	2	5	CARDINAL
gujaf-324	1	3	2, october	DATE
gujaf-324	1	4	2024	DATE
gujaf-324	2	1	5	CARDINAL
gujaf-324	2	2	2	CARDINAL
gujaf-324	2	3	october	DATE
gujaf-324	2	4	2024	CARDINAL
gujaf-324	2	5	2756-665x	CARDINAL
gujaf-324	2	6	social sciences	ORG
gujaf-324	2	7	federal university gusau	ORG
gujaf-324	2	8	zamfara state	GPE
gujaf-324	2	9	gusau journal of accounting	ORG
gujaf-324	2	10	5	CARDINAL
gujaf-324	2	11	2, october	DATE
gujaf-324	2	12	2024	CARDINAL
gujaf-324	2	13	5	CARDINAL
gujaf-324	2	14	2	CARDINAL
gujaf-324	2	15	october	DATE
gujaf-324	2	16	2024	CARDINAL
gujaf-324	2	17	2756-665x	CARDINAL
gujaf-324	2	18	social sciences	ORG
gujaf-324	2	19	federal university gusau	ORG
gujaf-324	2	20	zamfara state	GPE
gujaf-324	3	1	ahmadu bello university press limited	ORG
gujaf-324	3	2	zaria kaduna	PERSON
gujaf-324	3	3	nigeria	GPE
gujaf-324	4	1	08065949711	CARDINAL
gujaf-324	4	2	069-879121	CARDINAL
gujaf-324	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-324	5	2	5	CARDINAL
gujaf-324	5	3	2, october	DATE
gujaf-324	5	4	2024	CARDINAL
gujaf-324	5	5	shehu usman hassan department	PERSON
gujaf-324	6	1	muhammad mustapha	PERSON
gujaf-324	6	2	ahmadu bello university	ORG
gujaf-324	6	3	zaria	PERSON
gujaf-324	6	4	kaduna state	GPE
gujaf-324	7	1	umar farouk	PERSON
gujaf-324	7	2	federal university gusau	ORG
gujaf-324	7	3	zamfara state	GPE
gujaf-324	8	1	modu kumshe department of accounting	ORG
gujaf-324	8	2	university of maiduguri	ORG
gujaf-324	8	3	borno	GPE
gujaf-324	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-324	9	2	paul university	ORG
gujaf-324	10	1	prof kabir tahir hamid	PERSON
gujaf-324	10	2	bayero university	ORG
gujaf-324	10	3	kano	ORG
gujaf-324	11	1	prof	PERSON
gujaf-324	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-324	12	2	university of jos	ORG
gujaf-324	13	1	clifford ofurum department of accounting	ORG
gujaf-324	13	2	university of portharcourt	ORG
gujaf-324	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-324	15	2	ahmadu bello university	ORG
gujaf-324	15	3	zaria	PERSON
gujaf-324	16	1	prof	PERSON
gujaf-324	17	1	yusuf	PERSON
gujaf-324	18	1	b. rahman	PERSON
gujaf-324	18	2	lagos state university	ORG
gujaf-324	20	1	suleiman a. s. aruwa	PERSON
gujaf-324	20	2	nasarawa state university	ORG
gujaf-324	20	3	keffi	GPE
gujaf-324	22	1	muhammad junaidu	PERSON
gujaf-324	22	2	kurawa department of accounting	ORG
gujaf-324	22	3	university kano	ORG
gujaf-324	24	1	muhammad habibu sabari department	PERSON
gujaf-324	24	2	ahmadu bello university	ORG
gujaf-324	24	3	zaria.	PERSON
gujaf-324	25	1	gusau journal of accounting	ORG
gujaf-324	25	2	5	CARDINAL
gujaf-324	25	3	2, october	DATE
gujaf-324	25	4	2024	CARDINAL
gujaf-324	26	1	okpanachi joshua department of accounting	ORG
gujaf-324	26	2	nigerian defence academy	ORG
gujaf-324	26	3	kaduna	GPE
gujaf-324	27	1	hassan ibrahim department	PERSON
gujaf-324	27	2	ibb university	ORG
gujaf-324	27	3	niger state	GPE
gujaf-324	28	1	prof	PERSON
gujaf-324	29	1	mary okwo department of accounting	ORG
gujaf-324	29	2	enugu state university of science and technology	ORG
gujaf-324	31	1	aminu isah department of accounting	ORG
gujaf-324	31	2	bayero university	ORG
gujaf-324	31	3	kano	ORG
gujaf-324	32	1	prof	PERSON
gujaf-324	33	1	ahmadu bello department of accounting	ORG
gujaf-324	33	2	ahmadu bello university	ORG
gujaf-324	33	3	zaria	PERSON
gujaf-324	34	1	prof	PERSON
gujaf-324	35	1	musa yelwa abubakar department	PERSON
gujaf-324	35	2	usmanu danfodiyo university	ORG
gujaf-324	35	3	sokoto state	ORG
gujaf-324	36	1	prof	ORG
gujaf-324	37	1	salisu abubakar department of accounting	ORG
gujaf-324	37	2	ahmadu bello university	ORG
gujaf-324	37	3	zaria	PERSON
gujaf-324	37	4	kaduna state	GPE
gujaf-324	38	1	prof	PERSON
gujaf-324	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-324	39	2	bayero university	ORG
gujaf-324	40	1	prof	PERSON
gujaf-324	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-324	41	2	dutse	GPE
gujaf-324	41	3	jigawa state	GPE
gujaf-324	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-324	43	2	nigerian defence academy	ORG
gujaf-324	43	3	kaduna state	GPE
gujaf-324	44	1	prof	PERSON
gujaf-324	45	1	saidu adamu department of accounting	ORG
gujaf-324	47	1	american university of nigeria	ORG
gujaf-324	47	2	yola	ORG
gujaf-324	48	1	prof	PERSON
gujaf-324	49	1	fatima	PERSON
gujaf-324	49	2	university of maiduguri	ORG
gujaf-324	49	3	borno	GPE
gujaf-324	50	1	dr.	PERSON
gujaf-324	50	2	nasiru a. ka’oje	PERSON
gujaf-324	50	3	usmanu danfodiyo university	ORG
gujaf-324	50	4	sokoto	PERSON
gujaf-324	51	1	aminu abdullahi department of accounting	ORG
gujaf-324	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-324	52	1	gusau journal of accounting	ORG
gujaf-324	52	2	5	CARDINAL
gujaf-324	52	3	2, october	DATE
gujaf-324	52	4	2024	CARDINAL
gujaf-324	52	5	nasiru yunusa department	PERSON
gujaf-324	52	6	ahmadu bello university	ORG
gujaf-324	52	7	zaria	PERSON
gujaf-324	53	1	aisha	PERSON
gujaf-324	53	2	muhammad department	PERSON
gujaf-324	53	3	ahmadu bello university	ORG
gujaf-324	53	4	zaria	PERSON
gujaf-324	54	1	lawal muhammad	PERSON
gujaf-324	54	2	ahmadu bello university	ORG
gujaf-324	54	3	zaria	PERSON
gujaf-324	55	1	bashir umar farouk	PERSON
gujaf-324	55	2	federal university gusau	ORG
gujaf-324	55	3	zamfara state	GPE
gujaf-324	56	1	dr emmanuel omokhuale department	PERSON
gujaf-324	56	2	federal university gusau	ORG
gujaf-324	57	1	state advisory board	ORG
gujaf-324	58	1	kabiru isah	PERSON
gujaf-324	58	2	bayero university kano	ORG
gujaf-324	59	1	bashir	PERSON
gujaf-324	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-324	59	3	sokoto state	ORG
gujaf-324	61	1	muhammad tanko	PERSON
gujaf-324	61	2	kaduna state university	ORG
gujaf-324	61	3	kaduna	GPE
gujaf-324	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-324	62	2	sokoto state	ORG
gujaf-324	64	1	aliyu sulaiman kantudu	PERSON
gujaf-324	64	2	university kano	ORG
gujaf-324	65	1	yazid kabir ibrahim	PERSON
gujaf-324	65	2	federal university gusau	ORG
gujaf-324	65	3	zamfara state	GPE
gujaf-324	66	1	gusau journal of accounting	ORG
gujaf-324	66	2	5	CARDINAL
gujaf-324	66	3	2, october	DATE
gujaf-324	66	4	2024	CARDINAL
gujaf-324	66	5	gusau journal of accounting	ORG
gujaf-324	67	1	two	CARDINAL
gujaf-324	67	2	april and october annually	DATE
gujaf-324	68	1	the department of accounting	ORG
gujaf-324	68	2	social sciences	ORG
gujaf-324	68	3	federal university gusau	ORG
gujaf-324	68	4	zamfara state	GPE
gujaf-324	68	5	nigeria	GPE
gujaf-324	68	6	islamic finance	ORG
gujaf-324	68	7	islamic	NORP
gujaf-324	69	1	english	LANGUAGE
gujaf-324	70	1	more than 15	CARDINAL
gujaf-324	70	2	a4	ORG
gujaf-324	70	3	1.5	CARDINAL
gujaf-324	70	4	12	CARDINAL
gujaf-324	71	1	25 percent	PERCENT
gujaf-324	72	1	5000	CARDINAL
gujaf-324	72	2	more than 250	CARDINAL
gujaf-324	72	3	four	CARDINAL
gujaf-324	73	1	apa 7th	PRODUCT
gujaf-324	74	1	5	CARDINAL
gujaf-324	74	2	2, october	DATE
gujaf-324	74	3	2024	CARDINAL
gujaf-324	78	1	fcmb	PERSON
gujaf-324	78	2	7278465011	DATE
gujaf-324	78	3	gusau journal of accounting	ORG
gujaf-324	78	4	a.u	PERSON
gujaf-324	78	5	federal university gusau	ORG
gujaf-324	78	6	zamfara state	GPE
gujaf-324	80	1	+2348069393824	DATE
gujaf-324	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-324	80	3	5	CARDINAL
gujaf-324	80	4	2, october	DATE
gujaf-324	80	5	2024	CARDINAL
gujaf-324	80	6	nigeria	GPE
gujaf-324	80	7	two	CARDINAL
gujaf-324	80	8	joseph olorunfemi akande	PERSON
gujaf-324	80	9	phd	PERSON
gujaf-324	80	10	1-18	CARDINAL
gujaf-324	80	11	nigeria	GPE
gujaf-324	80	12	fatima shehu giwa	PERSON
gujaf-324	81	1	benjamin kumai gugong	PERSON
gujaf-324	81	2	gloria pam dachomo	PERSON
gujaf-324	81	3	19-33	CARDINAL
gujaf-324	81	4	issa	PERSON
gujaf-324	81	5	abdulkadri	PERSON
gujaf-324	81	6	34	CARDINAL
gujaf-324	81	7	dmbs	ORG
gujaf-324	81	8	nigeria florence	GPE
gujaf-324	81	9	benjamin kumai gugong	PERSON
gujaf-324	81	10	augustine ayuba	ORG
gujaf-324	81	11	idris mohammed	PERSON
gujaf-324	81	12	covid-19	PERSON
gujaf-324	81	13	nigeria	GPE
gujaf-324	81	14	abdulrahman ngadi	PERSON
gujaf-324	81	15	abubakar	PERSON
gujaf-324	81	16	aliyu	PERSON
gujaf-324	81	17	abdu	PERSON
gujaf-324	81	18	abubakar	PERSON
gujaf-324	81	19	87	CARDINAL
gujaf-324	81	20	nigeria	GPE
gujaf-324	82	1	saka tunde abdulsalam	PERSON
gujaf-324	82	2	ph.d	NORP
gujaf-324	82	3	88-108	CARDINAL
gujaf-324	82	4	nigeria	GPE
gujaf-324	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-324	82	6	nigeria	GPE
gujaf-324	83	1	muhammad	PERSON
gujaf-324	83	2	aisha chado	PERSON
gujaf-324	83	3	142	CARDINAL
gujaf-324	83	4	nigeria	GPE
gujaf-324	83	5	joseph olorunfemi	PERSON
gujaf-324	83	6	143	CARDINAL
gujaf-324	83	7	nigeria	GPE
gujaf-324	83	8	ahmad abdullahi	PERSON
gujaf-324	83	9	dr ibrahim mohammed	PERSON
gujaf-324	83	10	dr isma’il	PERSON
gujaf-324	83	11	idris	PERSON
gujaf-324	83	12	156-171	QUANTITY
gujaf-324	83	13	202	CARDINAL
gujaf-324	83	14	nigeria	GPE
gujaf-324	84	1	muhammad	PERSON
gujaf-324	84	2	aisha chado	PERSON
gujaf-324	84	3	203	CARDINAL
gujaf-324	84	4	nigeria	GPE
gujaf-324	84	5	kayode david kolawole	PERSON
gujaf-324	84	6	222	CARDINAL
gujaf-324	84	7	5	CARDINAL
gujaf-324	84	8	2, october	DATE
gujaf-324	84	9	2024	DATE
gujaf-324	84	10	nigeria	GPE
gujaf-324	85	1	haruna muhammed musa	PERSON
gujaf-324	85	2	235	CARDINAL
gujaf-324	85	3	nigeria	GPE
gujaf-324	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-324	85	5	249-261	CARDINAL
gujaf-324	85	6	benue state	GPE
gujaf-324	85	7	nigeria	GPE
gujaf-324	85	8	caleb john	PERSON
gujaf-324	86	1	aliyu nuraddeen shehu	PERSON
gujaf-324	86	2	bello a. ahmad	PERSON
gujaf-324	86	3	ahmed aliyu	PERSON
gujaf-324	86	4	abdullahi phd	PERSON
gujaf-324	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-324	86	6	nigeria	GPE
gujaf-324	87	1	ibrahim kabir adedeji	PERSON
gujaf-324	87	2	dr ibrahim muhammed	PERSON
gujaf-324	88	1	muhammed habibu sabari prof	PERSON
gujaf-324	89	1	abiodun popoola	PERSON
gujaf-324	89	2	283	CARDINAL
gujaf-324	89	3	nigerian	NORP
gujaf-324	89	4	rofiat, prof	ORG
gujaf-324	90	1	sani abdullahi	PERSON
gujaf-324	90	2	dr.	PERSON
gujaf-324	90	3	ibrahim mohammed	PERSON
gujaf-324	91	1	ahmad dogarawa	PERSON
gujaf-324	91	2	.298-314	CARDINAL
gujaf-324	91	3	the nigerian exchange	ORG
gujaf-324	91	4	salisu isyaku dahiru	ORG
gujaf-324	91	5	adeyemi	GPE
gujaf-324	91	6	phd	PERSON
gujaf-324	91	7	suleiman salami	PERSON
gujaf-324	91	8	phd	PERSON
gujaf-324	91	9	315	CARDINAL
gujaf-324	91	10	lagos	GPE
gujaf-324	91	11	nigeria	GPE
gujaf-324	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-324	92	1	332-343	CARDINAL
gujaf-324	92	2	nigeria	GPE
gujaf-324	92	3	emmanuel imuede	PERSON
gujaf-324	92	4	344-356	CARDINAL
gujaf-324	92	5	nigeria	GPE
gujaf-324	92	6	daniel gbadebo	PERSON
gujaf-324	92	7	357	CARDINAL
gujaf-324	92	8	369	CARDINAL
gujaf-324	92	9	383	CARDINAL
gujaf-324	92	10	south africa	GPE
gujaf-324	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-324	93	2	384	CARDINAL
gujaf-324	93	3	nigeria	GPE
gujaf-324	93	4	ahmad abdullahi	PERSON
gujaf-324	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-324	93	6	idris	PERSON
gujaf-324	93	7	…………………………………………………………………………	PRODUCT
gujaf-324	93	8	397-413	CARDINAL
gujaf-324	93	9	5	CARDINAL
gujaf-324	93	10	2, october	DATE
gujaf-324	93	11	2024	CARDINAL
gujaf-324	93	12	203	CARDINAL
gujaf-324	93	13	nigeria	GPE
gujaf-324	93	14	aisha chado department of accounting	ORG
gujaf-324	93	15	abu business school aishachado@gmail.com (08062118899) doi:	ORG
gujaf-324	93	16	https://doi.org/10.57233/gujaf.v5i2.12	PERSON
gujaf-324	93	17	the last two decades	DATE
gujaf-324	98	1	40	CARDINAL
gujaf-324	98	2	the nigerian exchange	ORG
gujaf-324	99	1	the period 2007	DATE
gujaf-324	99	2	2021	CARDINAL
gujaf-324	102	1	aem	ORG
gujaf-324	102	2	miller &	ORG
gujaf-324	102	3	2006	DATE
gujaf-324	102	4	rem	ORG
gujaf-324	102	5	2006	DATE
gujaf-324	103	1	39%	PERCENT
gujaf-324	103	2	41%	PERCENT
gujaf-324	103	3	aem	ORG
gujaf-324	103	4	rem	ORG
gujaf-324	104	1	0.0012	CARDINAL
gujaf-324	104	2	0.0003	CARDINAL
gujaf-324	105	1	year end to the date	DATE
gujaf-324	105	2	nigeria	GPE
gujaf-324	106	1	0.0418	CARDINAL
gujaf-324	107	1	aem	ORG
gujaf-324	107	2	rem	PERSON
gujaf-324	107	3	0.0091	CARDINAL
gujaf-324	107	4	0.05	CARDINAL
gujaf-324	107	5	aem	ORG
gujaf-324	107	6	rem	ORG
gujaf-324	109	1	1	CARDINAL
gujaf-324	111	1	alareeni & aljuidi	ORG
gujaf-324	111	2	2020	DATE
gujaf-324	112	1	kpmg	ORG
gujaf-324	112	2	silicon valley bank	LOC
gujaf-324	112	3	2023	CARDINAL
gujaf-324	112	4	british	NORP
gujaf-324	112	5	the ernst & young	ORG
gujaf-324	112	6	delloitte	GPE
gujaf-324	112	7	kpmg	GPE
gujaf-324	112	8	malaysian	NORP
gujaf-324	112	9	2020	DATE
gujaf-324	112	10	arthur anderson	PERSON
gujaf-324	112	11	one	CARDINAL
gujaf-324	112	12	the united states	GPE
gujaf-324	113	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-324	113	2	5	CARDINAL
gujaf-324	113	3	2, october	DATE
gujaf-324	113	4	2024	CARDINAL
gujaf-324	113	5	204	CARDINAL
gujaf-324	114	1	2013	DATE
gujaf-324	117	1	first	ORDINAL
gujaf-324	118	1	emmanuel & emem	ORG
gujaf-324	118	2	2020	DATE
gujaf-324	120	1	2022	CARDINAL
gujaf-324	121	1	2013	DATE
gujaf-324	122	1	levitt	PERSON
gujaf-324	122	2	1998	DATE
gujaf-324	123	1	ahmed	PERSON
gujaf-324	123	2	ahmed	PERSON
gujaf-324	123	3	2016	CARDINAL
gujaf-324	124	1	deangelo	PERSON
gujaf-324	124	2	1981	DATE
gujaf-324	124	3	defond & zhang 2014;knapp, 1991 & chen et al.	ORG
gujaf-324	124	4	2005	DATE
gujaf-324	125	1	gerayli	ORG
gujaf-324	125	2	yanesari & ma’atoofi	ORG
gujaf-324	125	3	, 2011	DATE
gujaf-324	127	1	habbash & alghamdi	ORG
gujaf-324	127	2	2017	DATE
gujaf-324	128	1	yasser & soliman 2018	ORG
gujaf-324	129	1	2013	DATE
gujaf-324	132	1	5	CARDINAL
gujaf-324	132	2	2, october	DATE
gujaf-324	132	3	2024	CARDINAL
gujaf-324	132	4	205	CARDINAL
gujaf-324	134	1	one	CARDINAL
gujaf-324	135	1	mohammed, yahaya & zakariya	ORG
gujaf-324	135	2	2022	CARDINAL
gujaf-324	135	3	alareeni & alghamdi	ORG
gujaf-324	135	4	2017	DATE
gujaf-324	135	5	roychowdhury	ORG
gujaf-324	135	6	2006	DATE
gujaf-324	135	7	rem	ORG
gujaf-324	136	1	2014	DATE
gujaf-324	136	2	1995	DATE
gujaf-324	136	3	yoon et al.	PERSON
gujaf-324	136	4	2006	DATE
gujaf-324	136	5	palestine	GPE
gujaf-324	136	6	nigeria	GPE
gujaf-324	137	1	1995	DATE
gujaf-324	137	2	2006	DATE
gujaf-324	137	3	pex	ORG
gujaf-324	138	1	2006	DATE
gujaf-324	138	2	1995	DATE
gujaf-324	138	3	palestinian	NORP
gujaf-324	139	1	yoon & miller	ORG
gujaf-324	139	2	2006	DATE
gujaf-324	139	3	yoon et al.	GPE
gujaf-324	139	4	2006	DATE
gujaf-324	139	5	islam	NORP
gujaf-324	139	6	2011	DATE
gujaf-324	140	1	yoon et al	PERSON
gujaf-324	140	2	2006	DATE
gujaf-324	140	3	2006	DATE
gujaf-324	141	1	two	CARDINAL
gujaf-324	142	1	one	CARDINAL
gujaf-324	142	2	aem	GPE
gujaf-324	142	3	2019	DATE
gujaf-324	142	4	rem	ORG
gujaf-324	142	5	2017	CARDINAL
gujaf-324	142	6	sellami & fakhfakh 2014	ORG
gujaf-324	143	1	4	CARDINAL
gujaf-324	143	2	pwc, ernst & young	ORG
gujaf-324	143	3	kpmg	GPE
gujaf-324	143	4	4	CARDINAL
gujaf-324	144	1	abdulrahman et al	PERSON
gujaf-324	144	2	2018	DATE
gujaf-324	145	1	one	CARDINAL
gujaf-324	145	2	four	CARDINAL
gujaf-324	145	3	4	CARDINAL
gujaf-324	145	4	deloitte touche tohmatsu	ORG
gujaf-324	145	5	ernst & young	ORG
gujaf-324	145	6	kpmg	GPE
gujaf-324	145	7	pricewaterhousecoopers	GPE
gujaf-324	147	1	cameran & pietro	ORG
gujaf-324	147	2	2014	DATE
gujaf-324	149	1	the institute of chartered gusau journal of accounting	ORG
gujaf-324	149	2	5	CARDINAL
gujaf-324	149	3	2, october	DATE
gujaf-324	149	4	2024	CARDINAL
gujaf-324	149	5	206	CARDINAL
gujaf-324	149	6	england	GPE
gujaf-324	149	7	wales	GPE
gujaf-324	150	1	frq	PERSON
gujaf-324	153	1	ifrs elongate timeliness	ORG
gujaf-324	153	2	obaretin & monye-emina	ORG
gujaf-324	153	3	2020	DATE
gujaf-324	154	1	frq	PERSON
gujaf-324	154	2	frq	PERSON
gujaf-324	154	3	nigeria	GPE
gujaf-324	155	1	nigeria	GPE
gujaf-324	155	2	soyemi, olufemi & adeyemi	ORG
gujaf-324	155	3	2020	DATE
gujaf-324	157	1	two	CARDINAL
gujaf-324	159	1	nigeria	GPE
gujaf-324	159	2	the financial year period of 2007	DATE
gujaf-324	159	3	2021	CARDINAL
gujaf-324	159	4	2006	DATE
gujaf-324	159	5	2006	DATE
gujaf-324	162	1	nigeria	GPE
gujaf-324	163	1	130	CARDINAL
gujaf-324	163	2	obaretin & monye-emina	ORG
gujaf-324	163	3	2020	DATE
gujaf-324	165	1	i.	PERSON
gujaf-324	165	2	nigeria	GPE
gujaf-324	166	1	nigeria	GPE
gujaf-324	167	1	nigeria	GPE
gujaf-324	168	1	nigeria	GPE
gujaf-324	169	1	gusau journal of accounting	ORG
gujaf-324	169	2	5	CARDINAL
gujaf-324	169	3	2, october	DATE
gujaf-324	169	4	2024 207	DATE
gujaf-324	169	5	four	CARDINAL
gujaf-324	169	6	section 2	LAW
gujaf-324	169	7	section 3	LAW
gujaf-324	169	8	section 4	LAW
gujaf-324	169	9	section 5	LAW
gujaf-324	170	1	2	CARDINAL
gujaf-324	171	1	daily	DATE
gujaf-324	171	2	fasb	ORG
gujaf-324	171	3	the australia accounting standard board	ORG
gujaf-324	171	4	aasb	ORG
gujaf-324	171	5	the united kingdom	GPE
gujaf-324	172	1	soderstorm	ORG
gujaf-324	172	2	sun	PERSON
gujaf-324	172	3	2007	DATE
gujaf-324	173	1	egolum & ikebudu	ORG
gujaf-324	173	2	2023	CARDINAL
gujaf-324	174	1	ronen	PERSON
gujaf-324	174	2	yaari	PERSON
gujaf-324	174	3	2008	DATE
gujaf-324	175	1	three	CARDINAL
gujaf-324	177	1	two	CARDINAL
gujaf-324	177	2	management"(aem	PERSON
gujaf-324	177	3	rem	ORG
gujaf-324	178	1	aem	ORG
gujaf-324	178	2	rem	ORG
gujaf-324	179	1	ndubuisi et al	PERSON
gujaf-324	179	2	2017	DATE
gujaf-324	182	1	deangelo	PERSON
gujaf-324	182	2	1981	DATE
gujaf-324	188	1	gusau journal of accounting	ORG
gujaf-324	188	2	5	CARDINAL
gujaf-324	188	3	2, october	DATE
gujaf-324	188	4	2024 208	DATE
gujaf-324	188	5	lopes	PERSON
gujaf-324	188	6	2018	DATE
gujaf-324	188	7	portuguese	NORP
gujaf-324	189	1	4723	CARDINAL
gujaf-324	189	2	2013 to 2015	DATE
gujaf-324	191	1	4	CARDINAL
gujaf-324	191	2	4	CARDINAL
gujaf-324	192	1	dinuka	ORG
gujaf-324	192	2	2019	DATE
gujaf-324	192	3	aem	ORG
gujaf-324	192	4	rem	ORG
gujaf-324	192	5	indonesia	GPE
gujaf-324	193	1	aem	ORG
gujaf-324	193	2	rem	PERSON
gujaf-324	193	3	the period 20092011	DATE
gujaf-324	193	4	2013-2015	DATE
gujaf-324	194	1	aem	ORG
gujaf-324	194	2	rem	PERSON
gujaf-324	195	1	aem	ORG
gujaf-324	195	2	rem	ORG
gujaf-324	196	1	aem	ORG
gujaf-324	196	2	rem	ORG
gujaf-324	197	1	indonesia	GPE
gujaf-324	197	2	aem	ORG
gujaf-324	197	3	rem	ORG
gujaf-324	197	4	2017	CARDINAL
gujaf-324	197	5	aem	ORG
gujaf-324	197	6	rem	ORG
gujaf-324	197	7	162	CARDINAL
gujaf-324	197	8	indonesia stock exchange	ORG
gujaf-324	198	1	aem	ORG
gujaf-324	198	2	2014	DATE
gujaf-324	198	3	3	CARDINAL
gujaf-324	198	4	2016	CARDINAL
gujaf-324	199	1	aem	ORG
gujaf-324	199	2	rem	PERSON
gujaf-324	200	1	nigeria	GPE
gujaf-324	200	2	al	PERSON
gujaf-324	200	3	2016	DATE
gujaf-324	200	4	nigeria	GPE
gujaf-324	201	1	secondary	ORDINAL
gujaf-324	201	2	nine	CARDINAL
gujaf-324	201	3	the nigerian stock exchange	ORG
gujaf-324	201	4	2009 to 2014	DATE
gujaf-324	202	1	nigeria	GPE
gujaf-324	203	1	2019	DATE
gujaf-324	203	2	nigeria	GPE
gujaf-324	203	3	four	CARDINAL
gujaf-324	203	4	the time period 2011-2018	DATE
gujaf-324	205	1	at least three years	DATE
gujaf-324	206	1	5	CARDINAL
gujaf-324	206	2	2, october	DATE
gujaf-324	206	3	2024 209	CARDINAL
gujaf-324	207	1	sellami	PERSON
gujaf-324	207	2	2014	DATE
gujaf-324	208	1	124	CARDINAL
gujaf-324	208	2	250	CARDINAL
gujaf-324	208	3	french	NORP
gujaf-324	208	4	1999 to 2011	DATE
gujaf-324	209	1	six years	DATE
gujaf-324	210	1	post-ifrs	EVENT
gujaf-324	210	2	french	NORP
gujaf-324	211	1	nigeria	GPE
gujaf-324	211	2	lopes, 2018	ORG
gujaf-324	213	1	abdulrahman	GPE
gujaf-324	213	2	ahmed	PERSON
gujaf-324	213	3	koholga (	ORG
gujaf-324	213	4	2018	DATE
gujaf-324	213	5	nigeria	GPE
gujaf-324	213	6	the period 2008	DATE
gujaf-324	213	7	2016	DATE
gujaf-324	215	1	2014	DATE
gujaf-324	215	2	nigeria	GPE
gujaf-324	216	1	fifteen	CARDINAL
gujaf-324	216	2	15	CARDINAL
gujaf-324	216	3	a period of six years	DATE
gujaf-324	216	4	2008-2013	DATE
gujaf-324	218	1	sec	ORG
gujaf-324	218	2	nigeria	GPE
gujaf-324	219	1	ahmed et al	PERSON
gujaf-324	219	2	2018	DATE
gujaf-324	219	3	10	CARDINAL
gujaf-324	219	4	nigeria	GPE
gujaf-324	219	5	the period 2012 to	DATE
gujaf-324	219	6	2016	CARDINAL
gujaf-324	221	1	mohammed, yahaya & zakariya	ORG
gujaf-324	221	2	2022	CARDINAL
gujaf-324	221	3	alareeni & alghamdi	ORG
gujaf-324	221	4	2017	DATE
gujaf-324	221	5	roychowdhury	ORG
gujaf-324	221	6	2006	DATE
gujaf-324	221	7	ali	PERSON
gujaf-324	221	8	2018	DATE
gujaf-324	222	1	mohammed	PERSON
gujaf-324	222	2	yahaya	PERSON
gujaf-324	222	3	zakariya	PERSON
gujaf-324	222	4	2022	CARDINAL
gujaf-324	222	5	rem	ORG
gujaf-324	222	6	76	DATE
gujaf-324	222	7	nigeria	GPE
gujaf-324	222	8	10-year	DATE
gujaf-324	222	9	the period 2010 to 2019	DATE
gujaf-324	223	1	2006	DATE
gujaf-324	223	2	rem	PERSON
gujaf-324	224	1	big4	PERSON
gujaf-324	224	2	5	CARDINAL
gujaf-324	224	3	2, october	DATE
gujaf-324	224	4	2024	CARDINAL
gujaf-324	224	5	210	CARDINAL
gujaf-324	226	1	big4	PERSON
gujaf-324	226	2	nigeria	GPE
gujaf-324	227	1	ishaku	PERSON
gujaf-324	227	2	2020	DATE
gujaf-324	227	3	nigeria	GPE
gujaf-324	231	1	four	CARDINAL
gujaf-324	233	1	jensen	PERSON
gujaf-324	233	2	1976	DATE
gujaf-324	235	1	nigeria	GPE
gujaf-324	243	1	3	CARDINAL
gujaf-324	243	2	two	CARDINAL
gujaf-324	244	1	74	CARDINAL
gujaf-324	244	2	31	CARDINAL
gujaf-324	244	3	2021	DATE
gujaf-324	244	4	fourteen	CARDINAL
gujaf-324	244	5	14) years	DATE
gujaf-324	244	6	2008-2021	DATE
gujaf-324	245	1	the entire 14 years	DATE
gujaf-324	245	2	40	CARDINAL
gujaf-324	246	1	five	CARDINAL
gujaf-324	246	2	6	CARDINAL
gujaf-324	247	1	yearly	DATE
gujaf-324	248	1	gusau journal of accounting	ORG
gujaf-324	248	2	5	CARDINAL
gujaf-324	248	3	2, october	DATE
gujaf-324	248	4	2024 211	DATE
gujaf-324	250	1	korean	NORP
gujaf-324	250	2	yoon	PERSON
gujaf-324	250	3	miller	ORG
gujaf-324	250	4	2002	DATE
gujaf-324	251	1	nda	PERSON
gujaf-324	252	1	cohen & zarowin	ORG
gujaf-324	252	2	2010	DATE
gujaf-324	252	3	zang	GPE
gujaf-324	252	4	2011	DATE
gujaf-324	253	1	2006	DATE
gujaf-324	254	1	table1	ORG
gujaf-324	255	1	rem roychowdhury	PERSON
gujaf-324	255	2	2006	DATE
gujaf-324	255	3	2022	CARDINAL
gujaf-324	255	4	aem yoon et al	ORG
gujaf-324	255	5	2006	DATE
gujaf-324	255	6	2014	DATE
gujaf-324	255	7	1	CARDINAL
gujaf-324	255	8	darmawaen et al	PERSON
gujaf-324	255	9	2016	DATE
gujaf-324	255	10	darmawan et al	PERSON
gujaf-324	255	11	2019	DATE
gujaf-324	255	12	year end to the date	DATE
gujaf-324	256	1	usman	PERSON
gujaf-324	256	2	2014	DATE
gujaf-324	256	3	0	CARDINAL
gujaf-324	256	4	1	CARDINAL
gujaf-324	256	5	2014	DATE
gujaf-324	256	6	2023	CARDINAL
gujaf-324	257	1	gusau journal of accounting	ORG
gujaf-324	257	2	5	CARDINAL
gujaf-324	257	3	2, october	DATE
gujaf-324	257	4	2024 212	CARDINAL
gujaf-324	257	5	2006	DATE
gujaf-324	258	1	three	CARDINAL
gujaf-324	259	1	2006	DATE
gujaf-324	260	1	year	DATE
gujaf-324	260	2	year	DATE
gujaf-324	260	3	t-1	GPE
gujaf-324	261	1	st =	PERSON
gujaf-324	262	1	year	DATE
gujaf-324	262	2	year	DATE
gujaf-324	262	3	year	DATE
gujaf-324	263	1	ɛ	ORG
gujaf-324	266	1	the cohen et al.	ORG
gujaf-324	266	2	2008	DATE
gujaf-324	266	3	-1	ORG
gujaf-324	267	1	rem	ORG
gujaf-324	268	1	gusau journal of accounting	ORG
gujaf-324	268	2	5	CARDINAL
gujaf-324	268	3	2, october	DATE
gujaf-324	268	4	2024	CARDINAL
gujaf-324	268	5	213	CARDINAL
gujaf-324	268	6	2006	DATE
gujaf-324	270	1	second	ORDINAL
gujaf-324	271	1	miller &	ORG
gujaf-324	271	2	2006	DATE
gujaf-324	271	3	al areeni &	ORG
gujaf-324	271	4	2014	DATE
gujaf-324	271	5	el madbouly	ORG
gujaf-324	271	6	2021	CARDINAL
gujaf-324	273	1	𝑅𝐸𝑉𝑖𝑡	ORG
gujaf-324	274	1	𝑅𝐸𝑉𝑖𝑡	ORG
gujaf-324	278	1	year t	DATE
gujaf-324	278	2	year	DATE
gujaf-324	278	3	∆pay	ORG
gujaf-324	279	1	year	DATE
gujaf-324	279	2	year	DATE
gujaf-324	279	3	year	DATE
gujaf-324	280	1	𝑅𝐸𝑉it	ORG
gujaf-324	281	1	𝑅𝐸𝑉𝑖𝑡	ORG
gujaf-324	282	1	5	CARDINAL
gujaf-324	285	1	the end of the year	DATE
gujaf-324	287	1	third	ORDINAL
gujaf-324	288	1	aem	ORG
gujaf-324	289	1	two	CARDINAL
gujaf-324	293	1	1	CARDINAL
gujaf-324	296	1	2	CARDINAL
gujaf-324	296	2	year	DATE
gujaf-324	296	3	accrual	DATE
gujaf-324	296	4	year	DATE
gujaf-324	296	5	year	DATE
gujaf-324	296	6	year	DATE
gujaf-324	296	7	year	DATE
gujaf-324	296	8	ifrs=	GPE
gujaf-324	296	9	year	DATE
gujaf-324	296	10	t gusau journal of accounting	ORG
gujaf-324	296	11	5	CARDINAL
gujaf-324	296	12	2, october	DATE
gujaf-324	296	13	2024 214 4	DATE
gujaf-324	297	1	2	CARDINAL
gujaf-324	297	2	rem aem	PERSON
gujaf-324	297	3	afs adf ifrs	ORG
gujaf-324	297	4	.06440	PERSON
gujaf-324	299	1	122.2879	CARDINAL
gujaf-324	300	1	2.3	CARDINAL
gujaf-324	300	2	max	ORG
gujaf-324	300	3	1 6.84 1	QUANTITY
gujaf-324	300	4	62.2588	CARDINAL
gujaf-324	300	5	11.46307	CARDINAL
gujaf-324	300	6	4.8113 1.5343	PERSON
gujaf-324	301	1	160.4056	CARDINAL
gujaf-324	301	2	4.8903	CARDINAL
gujaf-324	301	3	1.6394	MONEY
gujaf-324	301	4	2023	CARDINAL
gujaf-324	302	1	2	CARDINAL
gujaf-324	302	2	rem	PERSON
gujaf-324	302	3	n800,000	ORG
gujaf-324	302	4	n3,038,300	PRODUCT
gujaf-324	302	5	n644,000	ORG
gujaf-324	303	1	aem	ORG
gujaf-324	303	2	n100,000	ORG
gujaf-324	304	1	122 days	DATE
gujaf-324	305	1	an average 122 days	DATE
gujaf-324	305	2	46 days	DATE
gujaf-324	305	3	357 days	DATE
gujaf-324	306	1	62.2588	CARDINAL
gujaf-324	306	2	11.463	CARDINAL
gujaf-324	306	3	4.8903	CARDINAL
gujaf-324	307	1	4.09	CARDINAL
gujaf-324	307	2	4,090,000	CARDINAL
gujaf-324	307	3	2.3	CARDINAL
gujaf-324	307	4	2,300,000	CARDINAL
gujaf-324	307	5	6.84	CARDINAL
gujaf-324	307	6	6,840,000	CARDINAL
gujaf-324	308	1	0.6226	CARDINAL
gujaf-324	309	1	0.8660	PRODUCT
gujaf-324	310	1	3.1821	CARDINAL
gujaf-324	310	2	gausian	NORP
gujaf-324	311	1	2	CARDINAL
gujaf-324	311	2	up to 66%	PERCENT
gujaf-324	311	3	0.6627	CARDINAL
gujaf-324	311	4	0.4732	CARDINAL
gujaf-324	311	5	0	CARDINAL
gujaf-324	311	6	1	CARDINAL
gujaf-324	311	7	1.4736	CARDINAL
gujaf-324	311	8	3	CARDINAL
gujaf-324	311	9	rem aem	ORG
gujaf-324	311	10	afs adf ifrs	ORG
gujaf-324	311	11	rem 1.0000 aem 1.0000	ORG
gujaf-324	311	12	1.0000	CARDINAL
gujaf-324	311	13	1.0000	CARDINAL
gujaf-324	311	14	1.0000 0.0000	CARDINAL
gujaf-324	311	15	0.8301 afs -0.0120 -0.0120	PERSON
gujaf-324	312	1	0.0023 1.0000	MONEY
gujaf-324	312	2	0.0000	MONEY
gujaf-324	312	3	0.0669 1.0000	MONEY
gujaf-324	312	4	gusau journal of accounting	ORG
gujaf-324	312	5	5	CARDINAL
gujaf-324	312	6	2, october	DATE
gujaf-324	312	7	2024 215	DATE
gujaf-324	313	1	0.0299 0.5936	MONEY
gujaf-324	313	2	0.1058	MONEY
gujaf-324	313	3	2023	CARDINAL
gujaf-324	313	4	0.05	CARDINAL
gujaf-324	314	1	3	CARDINAL
gujaf-324	314	2	nigeria	GPE
gujaf-324	315	1	frq	PERSON
gujaf-324	315	2	0.0089	CARDINAL
gujaf-324	315	3	rem	PERSON
gujaf-324	315	4	aem	ORG
gujaf-324	315	5	0.8301	CARDINAL
gujaf-324	316	1	nigeria	GPE
gujaf-324	317	1	frq	PERSON
gujaf-324	317	2	4	CARDINAL
gujaf-324	317	3	0.7714	CARDINAL
gujaf-324	318	1	aem	ORG
gujaf-324	318	2	rem	ORG
gujaf-324	318	3	0.2514	CARDINAL
gujaf-324	318	4	0.0009	CARDINAL
gujaf-324	319	1	rem	ORG
gujaf-324	319	2	0.0667	CARDINAL
gujaf-324	319	3	0.0667	CARDINAL
gujaf-324	319	4	0.0899	CARDINAL
gujaf-324	321	1	zero	CARDINAL
gujaf-324	323	1	4	CARDINAL
gujaf-324	323	2	4	CARDINAL
gujaf-324	323	3	shapiro-wilk-w	ORG
gujaf-324	323	4	w	ORG
gujaf-324	323	5	0.996	CARDINAL
gujaf-324	323	6	1.263	MONEY
gujaf-324	323	7	0.996	CARDINAL
gujaf-324	323	8	2023	CARDINAL
gujaf-324	324	1	0.28586	ORG
gujaf-324	324	2	0.33763	ORG
gujaf-324	324	3	the 5%	PERCENT
gujaf-324	324	4	0.05	CARDINAL
gujaf-324	324	5	4	CARDINAL
gujaf-324	328	1	hausman & kuersteiner	PRODUCT
gujaf-324	328	2	2008	DATE
gujaf-324	330	1	gusau journal of accounting	ORG
gujaf-324	330	2	5	CARDINAL
gujaf-324	330	3	2, october	DATE
gujaf-324	330	4	2024	CARDINAL
gujaf-324	330	5	216	CARDINAL
gujaf-324	332	1	5	CARDINAL
gujaf-324	332	2	5	CARDINAL
gujaf-324	332	3	vif 1/vif adf 1.01	LAW
gujaf-324	332	4	1.01	CARDINAL
gujaf-324	332	5	1.00	CARDINAL
gujaf-324	332	6	vif 1.01	ORG
gujaf-324	333	1	2023	CARDINAL
gujaf-324	334	1	5	CARDINAL
gujaf-324	334	2	less than 10	CARDINAL
gujaf-324	334	3	more than 0.10	CARDINAL
gujaf-324	335	1	two	CARDINAL
gujaf-324	337	1	6	CARDINAL
gujaf-324	338	1	187.81	CARDINAL
gujaf-324	338	2	0.0000 0.0000	CARDINAL
gujaf-324	338	3	2023	CARDINAL
gujaf-324	339	1	187.81	CARDINAL
gujaf-324	341	1	7	CARDINAL
gujaf-324	341	2	1	CARDINAL
gujaf-324	341	3	2 chi square	FAC
gujaf-324	341	4	168.628 p	MONEY
gujaf-324	341	5	0.0000 0.0000	CARDINAL
gujaf-324	341	6	2023	CARDINAL
gujaf-324	342	1	one	CARDINAL
gujaf-324	343	1	wooldridge	PERSON
gujaf-324	343	2	7	CARDINAL
gujaf-324	343	3	0.0000	CARDINAL
gujaf-324	343	4	greater than 5%	PERCENT
gujaf-324	344	1	13.0	CARDINAL
gujaf-324	344	2	sekaran & bougie	ORG
gujaf-324	344	3	2016	DATE
gujaf-324	345	1	gusau journal of accounting	ORG
gujaf-324	345	2	5	CARDINAL
gujaf-324	345	3	2, october	DATE
gujaf-324	345	4	2024 217	DATE
gujaf-324	346	1	three	CARDINAL
gujaf-324	349	1	hausman	PERSON
gujaf-324	349	2	two	CARDINAL
gujaf-324	350	1	8	CARDINAL
gujaf-324	351	1	8 hausman	QUANTITY
gujaf-324	351	2	1	CARDINAL
gujaf-324	351	3	2	CARDINAL
gujaf-324	351	4	11.06	CARDINAL
gujaf-324	351	5	14.95	CARDINAL
gujaf-324	351	6	0.024 0.001	CARDINAL
gujaf-324	351	7	2023	CARDINAL
gujaf-324	352	1	two	CARDINAL
gujaf-324	353	1	8 less than	QUANTITY
gujaf-324	356	1	9	CARDINAL
gujaf-324	356	2	aem rem	PERSON
gujaf-324	356	3	0.0012 2.16	CARDINAL
gujaf-324	356	4	0.002	CARDINAL
gujaf-324	356	5	afs -0.0604	ORG
gujaf-324	356	6	0.126	CARDINAL
gujaf-324	356	7	adf -0.9163 -0.39 0.677 -0.0096	PERSON
gujaf-324	357	1	0.001 0.0091	CARDINAL
gujaf-324	357	2	3.8429 32.67	QUANTITY
gujaf-324	357	3	4.51 11.39	CARDINAL
gujaf-324	357	4	0.0043 0.0000	CARDINAL
gujaf-324	357	5	0.39 0.41 adj r-sq	QUANTITY
gujaf-324	357	6	2023	CARDINAL
gujaf-324	357	7	0.05	CARDINAL
gujaf-324	357	8	0.39	CARDINAL
gujaf-324	357	9	0.41	CARDINAL
gujaf-324	357	10	39%	PERCENT
gujaf-324	357	11	41%	PERCENT
gujaf-324	358	1	2014	DATE
gujaf-324	358	2	aem	ORG
gujaf-324	358	3	rem	PERSON
gujaf-324	360	1	gusau journal of accounting	ORG
gujaf-324	360	2	5	CARDINAL
gujaf-324	360	3	2, october	DATE
gujaf-324	360	4	2024	CARDINAL
gujaf-324	360	5	218	CARDINAL
gujaf-324	360	6	0.0012	CARDINAL
gujaf-324	361	1	year end to the date	DATE
gujaf-324	361	2	nigeria	GPE
gujaf-324	363	1	frq	PERSON
gujaf-324	363	2	e adf	ORG
gujaf-324	363	3	1	CARDINAL
gujaf-324	363	4	1	CARDINAL
gujaf-324	363	5	deloitte	ORG
gujaf-324	363	6	kpmg	GPE
gujaf-324	363	7	pricewaterhousecoopers	GPE
gujaf-324	363	8	0	CARDINAL
gujaf-324	363	9	frq	PERSON
gujaf-324	364	1	2020	DATE
gujaf-324	364	2	2019	DATE
gujaf-324	364	3	abdulrahman et al	PERSON
gujaf-324	364	4	2018	DATE
gujaf-324	364	5	mohammed et al	PERSON
gujaf-324	364	6	2022	CARDINAL
gujaf-324	366	1	4	CARDINAL
gujaf-324	367	1	aem	ORG
gujaf-324	367	2	rem	PERSON
gujaf-324	368	1	frq	PERSON
gujaf-324	368	2	2020	DATE
gujaf-324	369	1	nigeria	GPE
gujaf-324	371	1	rem	PERSON
gujaf-324	371	2	0.0091	CARDINAL
gujaf-324	372	1	nigeria	GPE
gujaf-324	373	1	5.0	CARDINAL
gujaf-324	373	2	nigerian	NORP
gujaf-324	374	1	only 39% and 41%	PERCENT
gujaf-324	374	2	accrual	DATE
gujaf-324	374	3	aem	ORG
gujaf-324	374	4	rem	ORG
gujaf-324	374	5	frq	PERSON
gujaf-324	375	1	aem	ORG
gujaf-324	375	2	rem	ORG
gujaf-324	376	1	frq	PERSON
gujaf-324	377	1	frq	PERSON
gujaf-324	377	2	4	CARDINAL
gujaf-324	378	1	aem	ORG
gujaf-324	378	2	nigerian	NORP
gujaf-324	379	1	gusau journal of accounting	ORG
gujaf-324	379	2	5	CARDINAL
gujaf-324	379	3	2, october	DATE
gujaf-324	379	4	2024 219	DATE
gujaf-324	379	5	nigeria	GPE
gujaf-324	381	1	nigeria	GPE
gujaf-324	386	1	nigerian	NORP
gujaf-324	390	1	three	CARDINAL
gujaf-324	390	2	nigeria	GPE
gujaf-324	391	1	nigerian	NORP
gujaf-324	394	1	aem	ORG
gujaf-324	394	2	rem	ORG
gujaf-324	395	1	gusau journal of accounting	ORG
gujaf-324	395	2	5	CARDINAL
gujaf-324	395	3	2, october	DATE
gujaf-324	395	4	2024 220	DATE
gujaf-324	395	5	s. o.	PERSON
gujaf-324	395	6	obaretin	PERSON
gujaf-324	395	7	h. e.	PERSON
gujaf-324	395	8	2020	DATE
gujaf-324	397	1	international journal of accounting	ORG
gujaf-324	397	2	3(1	CARDINAL
gujaf-324	398	1	alareeni	ORG
gujaf-324	398	2	b., & aljuaidi	ORG
gujaf-324	398	3	2014	DATE
gujaf-324	399	1	jones	PERSON
gujaf-324	399	2	yoon models	ORG
gujaf-324	399	3	palestine exchange	ORG
gujaf-324	399	4	pex	ORG
gujaf-324	400	1	9(4	CARDINAL
gujaf-324	400	2	1472–1484	DATE
gujaf-324	401	1	http://www.ijias.issr-journals.org/ ali	PERSON
gujaf-324	401	2	b.	PERSON
gujaf-324	401	3	2018	DATE
gujaf-324	403	1	asian journal of multidisciplinary studies	ORG
gujaf-324	403	2	6(12	CARDINAL
gujaf-324	403	3	129–135	CARDINAL
gujaf-324	404	1	cameran	GPE
gujaf-324	404	2	m., & perotti	ORG
gujaf-324	404	3	2014	DATE
gujaf-324	405	1	ias/ifrs	ORG
gujaf-324	406	1	18(2	CARDINAL
gujaf-324	406	2	155–169	CARDINAL
gujaf-324	407	1	darmawan,	ORG
gujaf-324	407	2	i. p. e.	PERSON
gujaf-324	407	3	sutrisno	GPE
gujaf-324	407	4	t., & endang	ORG
gujaf-324	407	5	m. (	PERSON
gujaf-324	407	6	2019	DATE
gujaf-324	408	1	accrual	DATE
gujaf-324	409	1	6(2	CARDINAL
gujaf-324	409	2	8	CARDINAL
gujaf-324	410	1	2019	DATE
gujaf-324	411	1	indonesian	NORP
gujaf-324	412	1	journal of accounting economics	ORG
gujaf-324	412	2	7(2	CARDINAL
gujaf-324	413	1	229–239	CARDINAL
gujaf-324	414	1	e. d.	PERSON
gujaf-324	414	2	m. g.	PERSON
gujaf-324	414	3	2020	DATE
gujaf-324	415	1	nigeria	GPE
gujaf-324	416	1	ssrg international journal of economics	ORG
gujaf-324	416	2	7(1	CARDINAL
gujaf-324	417	1	gerayli	ORG
gujaf-324	417	2	m. s.	PERSON
gujaf-324	417	3	yanesari	PERSON
gujaf-324	417	4	a. m.	PERSON
gujaf-324	417	5	a. r.	PERSON
gujaf-324	417	6	2011	DATE
gujaf-324	418	1	iran	GPE
gujaf-324	419	1	international research journal	ORG
gujaf-324	419	2	66	DATE
gujaf-324	420	1	habbash	PERSON
gujaf-324	420	2	m., & alghamdi	ORG
gujaf-324	420	3	2017	CARDINAL
gujaf-324	421	1	saudi arabia	GPE
gujaf-324	422	1	journal of management	ORG
gujaf-324	422	2	21(2	CARDINAL
gujaf-324	422	3	351–373	CARDINAL
gujaf-324	424	1	hassan	PERSON
gujaf-324	424	2	s. u.	PERSON
gujaf-324	424	3	2013	DATE
gujaf-324	426	1	nigerian	NORP
gujaf-324	427	1	the business & management	ORG
gujaf-324	427	2	3(2	CARDINAL
gujaf-324	427	3	147–161	CARDINAL
gujaf-324	428	1	hassan	PERSON
gujaf-324	428	2	s. u., & ibrahim	ORG
gujaf-324	428	3	g.	PERSON
gujaf-324	428	4	2014	DATE
gujaf-324	429	1	nigeria	GPE
gujaf-324	430	1	international journal of accounting	ORG
gujaf-324	430	2	2(1	CARDINAL
gujaf-324	431	1	hassan	PERSON
gujaf-324	431	2	2020	DATE
gujaf-324	432	1	bangladesh	GPE
gujaf-324	433	1	universiti utara malaysia	PERSON
gujaf-324	434	1	researchgate	PERSON
gujaf-324	436	1	iaasb	ORG
gujaf-324	437	1	2013	DATE
gujaf-324	439	1	1–42	CARDINAL
gujaf-324	441	1	https://www.researchgate.net/publication/350088682 gusau journal of accounting	ORG
gujaf-324	441	2	5	CARDINAL
gujaf-324	441	3	2, october	DATE
gujaf-324	441	4	2024	CARDINAL
gujaf-324	441	5	221	CARDINAL
gujaf-324	441	6	j. j.	PERSON
gujaf-324	441	7	1991	DATE
gujaf-324	443	1	journal of accounting research	ORG
gujaf-324	443	2	29(2	CARDINAL
gujaf-324	443	3	193	CARDINAL
gujaf-324	445	1	mohammed, a., yahaya	PERSON
gujaf-324	445	2	a., & zakariya	ORG
gujaf-324	445	3	m.	PERSON
gujaf-324	445	4	2022	CARDINAL
gujaf-324	446	1	nigeria	GPE
gujaf-324	447	1	gusau journal of accounting	ORG
gujaf-324	447	2	3(1	CARDINAL
gujaf-324	448	1	mongrut	PERSON
gujaf-324	448	2	s., & winkelried	ORG
gujaf-324	448	3	2019	DATE
gujaf-324	449	1	latin america	LOC
gujaf-324	450	1	38	DATE
gujaf-324	451	1	u. a.	PERSON
gujaf-324	451	2	a. b.	PERSON
gujaf-324	451	3	l. s.	PERSON
gujaf-324	451	4	2019	DATE
gujaf-324	452	1	nigerian	NORP
gujaf-324	453	1	8(4	CARDINAL
gujaf-324	453	2	4894–4897	DATE
gujaf-324	455	1	ndubuisi	PERSON
gujaf-324	455	2	a. n.	PERSON
gujaf-324	455	3	m. n., & chinyere	PERSON
gujaf-324	455	4	o. j. (	PERSON
gujaf-324	455	5	2017	CARDINAL
gujaf-324	456	1	nigeria	GPE
gujaf-324	457	1	international journal of academic research	ORG
gujaf-324	457	2	7(4	CARDINAL
gujaf-324	457	3	216–231	CARDINAL
gujaf-324	459	1	sellami	PERSON
gujaf-324	459	2	m., & fakhfakh, h. (	ORG
gujaf-324	459	3	2013	DATE
gujaf-324	460	1	france	GPE
gujaf-324	461	1	international journal of accounting	ORG
gujaf-324	461	2	2(1	CARDINAL
gujaf-324	462	1	soyemi	PERSON
gujaf-324	462	2	a. k.	PERSON
gujaf-324	462	3	l. s.	PERSON
gujaf-324	462	4	2019	DATE
gujaf-324	463	1	nigeria	GPE
gujaf-324	464	1	international journal of economics	ORG
gujaf-324	464	2	27(2	CARDINAL
gujaf-324	464	3	445–472	CARDINAL
gujaf-324	464	4	tyokoso	PERSON
gujaf-324	464	5	g. m.	PERSON
gujaf-324	464	6	sabari	PERSON
gujaf-324	464	7	m. h.	PERSON
gujaf-324	464	8	dogarawa, a. b., & ibrahim	ORG
gujaf-324	464	9	h.	PERSON
gujaf-324	464	10	2016	CARDINAL
gujaf-324	465	1	nigeria	GPE
gujaf-324	466	1	ssrn	PERSON
gujaf-324	468	1	usman	PERSON
gujaf-324	468	2	a.	PERSON
gujaf-324	468	3	2014	DATE
gujaf-324	469	1	nigeria	GPE
gujaf-324	470	1	ahmadu bello university	ORG
gujaf-324	470	2	zaria	PERSON
gujaf-324	471	1	yasser	PERSON
gujaf-324	471	2	s., & soliman	ORG
gujaf-324	471	3	m. s.	PERSON
gujaf-324	471	4	2018	DATE
gujaf-324	472	1	egypt	GPE
gujaf-324	473	1	international research journal	ORG
gujaf-324	473	2	9(4	CARDINAL
gujaf-324	473	3	216–231	CARDINAL
gujaf-324	474	1	yoon	PERSON
gujaf-324	474	2	s. s.	PERSON
gujaf-324	474	3	miller	GPE
gujaf-324	474	4	g., & jiraporn	ORG
gujaf-324	474	5	2006	DATE
gujaf-324	475	1	korean	NORP
gujaf-324	476	1	journal of international financial management & accounting	ORG
gujaf-324	476	2	17(2	CARDINAL
gujaf-324	476	3	85–109	DATE
gujaf-324	477	1	http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international https://doi.org/10.2307/2491047	ORG