id	sid	eid	entity	type
gujaf-325	1	1	gusau journal of accounting	ORG
gujaf-325	1	2	5	CARDINAL
gujaf-325	1	3	2, october	DATE
gujaf-325	1	4	2024	DATE
gujaf-325	2	1	5	CARDINAL
gujaf-325	2	2	2	CARDINAL
gujaf-325	2	3	october	DATE
gujaf-325	2	4	2024	CARDINAL
gujaf-325	2	5	2756-665x	CARDINAL
gujaf-325	2	6	social sciences	ORG
gujaf-325	2	7	federal university gusau	ORG
gujaf-325	2	8	zamfara state	GPE
gujaf-325	2	9	gusau journal of accounting	ORG
gujaf-325	2	10	5	CARDINAL
gujaf-325	2	11	2, october	DATE
gujaf-325	2	12	2024	CARDINAL
gujaf-325	2	13	5	CARDINAL
gujaf-325	2	14	2	CARDINAL
gujaf-325	2	15	october	DATE
gujaf-325	2	16	2024	CARDINAL
gujaf-325	2	17	2756-665x	CARDINAL
gujaf-325	2	18	social sciences	ORG
gujaf-325	2	19	federal university gusau	ORG
gujaf-325	2	20	zamfara state	GPE
gujaf-325	3	1	ahmadu bello university press limited	ORG
gujaf-325	3	2	zaria kaduna	PERSON
gujaf-325	3	3	nigeria	GPE
gujaf-325	4	1	08065949711	CARDINAL
gujaf-325	4	2	069-879121	CARDINAL
gujaf-325	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-325	5	2	5	CARDINAL
gujaf-325	5	3	2, october	DATE
gujaf-325	5	4	2024	CARDINAL
gujaf-325	5	5	shehu usman hassan department	PERSON
gujaf-325	6	1	muhammad mustapha	PERSON
gujaf-325	6	2	ahmadu bello university	ORG
gujaf-325	6	3	zaria	PERSON
gujaf-325	6	4	kaduna state	GPE
gujaf-325	7	1	umar farouk	PERSON
gujaf-325	7	2	federal university gusau	ORG
gujaf-325	7	3	zamfara state	GPE
gujaf-325	8	1	modu kumshe department of accounting	ORG
gujaf-325	8	2	university of maiduguri	ORG
gujaf-325	8	3	borno	GPE
gujaf-325	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-325	9	2	paul university	ORG
gujaf-325	10	1	prof kabir tahir hamid	PERSON
gujaf-325	10	2	bayero university	ORG
gujaf-325	10	3	kano	ORG
gujaf-325	11	1	prof	PERSON
gujaf-325	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-325	12	2	university of jos	ORG
gujaf-325	13	1	clifford ofurum department of accounting	ORG
gujaf-325	13	2	university of portharcourt	ORG
gujaf-325	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-325	15	2	ahmadu bello university	ORG
gujaf-325	15	3	zaria	PERSON
gujaf-325	16	1	prof	PERSON
gujaf-325	17	1	yusuf	PERSON
gujaf-325	18	1	b. rahman	PERSON
gujaf-325	18	2	lagos state university	ORG
gujaf-325	20	1	suleiman a. s. aruwa	PERSON
gujaf-325	20	2	nasarawa state university	ORG
gujaf-325	20	3	keffi	GPE
gujaf-325	22	1	muhammad junaidu	PERSON
gujaf-325	22	2	kurawa department of accounting	ORG
gujaf-325	22	3	university kano	ORG
gujaf-325	24	1	muhammad habibu sabari department	PERSON
gujaf-325	24	2	ahmadu bello university	ORG
gujaf-325	24	3	zaria.	PERSON
gujaf-325	25	1	gusau journal of accounting	ORG
gujaf-325	25	2	5	CARDINAL
gujaf-325	25	3	2, october	DATE
gujaf-325	25	4	2024	CARDINAL
gujaf-325	26	1	okpanachi joshua department of accounting	ORG
gujaf-325	26	2	nigerian defence academy	ORG
gujaf-325	26	3	kaduna	GPE
gujaf-325	27	1	hassan ibrahim department	PERSON
gujaf-325	27	2	ibb university	ORG
gujaf-325	27	3	niger state	GPE
gujaf-325	28	1	prof	PERSON
gujaf-325	29	1	mary okwo department of accounting	ORG
gujaf-325	29	2	enugu state university of science and technology	ORG
gujaf-325	31	1	aminu isah department of accounting	ORG
gujaf-325	31	2	bayero university	ORG
gujaf-325	31	3	kano	ORG
gujaf-325	32	1	prof	PERSON
gujaf-325	33	1	ahmadu bello department of accounting	ORG
gujaf-325	33	2	ahmadu bello university	ORG
gujaf-325	33	3	zaria	PERSON
gujaf-325	34	1	prof	PERSON
gujaf-325	35	1	musa yelwa abubakar department	PERSON
gujaf-325	35	2	usmanu danfodiyo university	ORG
gujaf-325	35	3	sokoto state	ORG
gujaf-325	36	1	prof	ORG
gujaf-325	37	1	salisu abubakar department of accounting	ORG
gujaf-325	37	2	ahmadu bello university	ORG
gujaf-325	37	3	zaria	PERSON
gujaf-325	37	4	kaduna state	GPE
gujaf-325	38	1	prof	PERSON
gujaf-325	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-325	39	2	bayero university	ORG
gujaf-325	40	1	prof	PERSON
gujaf-325	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-325	41	2	dutse	GPE
gujaf-325	41	3	jigawa state	GPE
gujaf-325	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-325	43	2	nigerian defence academy	ORG
gujaf-325	43	3	kaduna state	GPE
gujaf-325	44	1	prof	PERSON
gujaf-325	45	1	saidu adamu department of accounting	ORG
gujaf-325	47	1	american university of nigeria	ORG
gujaf-325	47	2	yola	ORG
gujaf-325	48	1	prof	PERSON
gujaf-325	49	1	fatima	PERSON
gujaf-325	49	2	university of maiduguri	ORG
gujaf-325	49	3	borno	GPE
gujaf-325	50	1	dr.	PERSON
gujaf-325	50	2	nasiru a. ka’oje	PERSON
gujaf-325	50	3	usmanu danfodiyo university	ORG
gujaf-325	50	4	sokoto	PERSON
gujaf-325	51	1	aminu abdullahi department of accounting	ORG
gujaf-325	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-325	52	1	gusau journal of accounting	ORG
gujaf-325	52	2	5	CARDINAL
gujaf-325	52	3	2, october	DATE
gujaf-325	52	4	2024	CARDINAL
gujaf-325	52	5	nasiru yunusa department	PERSON
gujaf-325	52	6	ahmadu bello university	ORG
gujaf-325	52	7	zaria	PERSON
gujaf-325	53	1	aisha	PERSON
gujaf-325	53	2	muhammad department	PERSON
gujaf-325	53	3	ahmadu bello university	ORG
gujaf-325	53	4	zaria	PERSON
gujaf-325	54	1	lawal muhammad	PERSON
gujaf-325	54	2	ahmadu bello university	ORG
gujaf-325	54	3	zaria	PERSON
gujaf-325	55	1	bashir umar farouk	PERSON
gujaf-325	55	2	federal university gusau	ORG
gujaf-325	55	3	zamfara state	GPE
gujaf-325	56	1	dr emmanuel omokhuale department	PERSON
gujaf-325	56	2	federal university gusau	ORG
gujaf-325	57	1	state advisory board	ORG
gujaf-325	58	1	kabiru isah	PERSON
gujaf-325	58	2	bayero university kano	ORG
gujaf-325	59	1	bashir	PERSON
gujaf-325	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-325	59	3	sokoto state	ORG
gujaf-325	61	1	muhammad tanko	PERSON
gujaf-325	61	2	kaduna state university	ORG
gujaf-325	61	3	kaduna	GPE
gujaf-325	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-325	62	2	sokoto state	ORG
gujaf-325	64	1	aliyu sulaiman kantudu	PERSON
gujaf-325	64	2	university kano	ORG
gujaf-325	65	1	yazid kabir ibrahim	PERSON
gujaf-325	65	2	federal university gusau	ORG
gujaf-325	65	3	zamfara state	GPE
gujaf-325	66	1	gusau journal of accounting	ORG
gujaf-325	66	2	5	CARDINAL
gujaf-325	66	3	2, october	DATE
gujaf-325	66	4	2024	CARDINAL
gujaf-325	66	5	gusau journal of accounting	ORG
gujaf-325	67	1	two	CARDINAL
gujaf-325	67	2	april and october annually	DATE
gujaf-325	68	1	the department of accounting	ORG
gujaf-325	68	2	social sciences	ORG
gujaf-325	68	3	federal university gusau	ORG
gujaf-325	68	4	zamfara state	GPE
gujaf-325	68	5	nigeria	GPE
gujaf-325	68	6	islamic finance	ORG
gujaf-325	68	7	islamic	NORP
gujaf-325	69	1	english	LANGUAGE
gujaf-325	70	1	more than 15	CARDINAL
gujaf-325	70	2	a4	ORG
gujaf-325	70	3	1.5	CARDINAL
gujaf-325	70	4	12	CARDINAL
gujaf-325	71	1	25 percent	PERCENT
gujaf-325	72	1	5000	CARDINAL
gujaf-325	72	2	more than 250	CARDINAL
gujaf-325	72	3	four	CARDINAL
gujaf-325	73	1	apa 7th	PRODUCT
gujaf-325	74	1	5	CARDINAL
gujaf-325	74	2	2, october	DATE
gujaf-325	74	3	2024	CARDINAL
gujaf-325	78	1	fcmb	PERSON
gujaf-325	78	2	7278465011	DATE
gujaf-325	78	3	gusau journal of accounting	ORG
gujaf-325	78	4	a.u	PERSON
gujaf-325	78	5	federal university gusau	ORG
gujaf-325	78	6	zamfara state	GPE
gujaf-325	80	1	+2348069393824	DATE
gujaf-325	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-325	80	3	5	CARDINAL
gujaf-325	80	4	2, october	DATE
gujaf-325	80	5	2024	CARDINAL
gujaf-325	80	6	nigeria	GPE
gujaf-325	80	7	two	CARDINAL
gujaf-325	80	8	joseph olorunfemi akande	PERSON
gujaf-325	80	9	phd	PERSON
gujaf-325	80	10	1-18	CARDINAL
gujaf-325	80	11	nigeria	GPE
gujaf-325	80	12	fatima shehu giwa	PERSON
gujaf-325	81	1	benjamin kumai gugong	PERSON
gujaf-325	81	2	gloria pam dachomo	PERSON
gujaf-325	81	3	19-33	CARDINAL
gujaf-325	81	4	issa	PERSON
gujaf-325	81	5	abdulkadri	PERSON
gujaf-325	81	6	34	CARDINAL
gujaf-325	81	7	dmbs	ORG
gujaf-325	81	8	nigeria florence	GPE
gujaf-325	81	9	benjamin kumai gugong	PERSON
gujaf-325	81	10	augustine ayuba	ORG
gujaf-325	81	11	idris mohammed	PERSON
gujaf-325	81	12	covid-19	PERSON
gujaf-325	81	13	nigeria	GPE
gujaf-325	81	14	abdulrahman ngadi	PERSON
gujaf-325	81	15	abubakar	PERSON
gujaf-325	81	16	aliyu	PERSON
gujaf-325	81	17	abdu	PERSON
gujaf-325	81	18	abubakar	PERSON
gujaf-325	81	19	87	CARDINAL
gujaf-325	81	20	nigeria	GPE
gujaf-325	82	1	saka tunde abdulsalam	PERSON
gujaf-325	82	2	ph.d	NORP
gujaf-325	82	3	88-108	CARDINAL
gujaf-325	82	4	nigeria	GPE
gujaf-325	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-325	82	6	nigeria	GPE
gujaf-325	83	1	muhammad	PERSON
gujaf-325	83	2	aisha chado	PERSON
gujaf-325	83	3	142	CARDINAL
gujaf-325	83	4	nigeria	GPE
gujaf-325	83	5	joseph olorunfemi	PERSON
gujaf-325	83	6	143	CARDINAL
gujaf-325	83	7	nigeria	GPE
gujaf-325	83	8	ahmad abdullahi	PERSON
gujaf-325	83	9	dr ibrahim mohammed	PERSON
gujaf-325	83	10	dr isma’il	PERSON
gujaf-325	83	11	idris	PERSON
gujaf-325	83	12	156-171	QUANTITY
gujaf-325	83	13	202	CARDINAL
gujaf-325	83	14	nigeria	GPE
gujaf-325	84	1	muhammad	PERSON
gujaf-325	84	2	aisha chado	PERSON
gujaf-325	84	3	203	CARDINAL
gujaf-325	84	4	nigeria	GPE
gujaf-325	84	5	kayode david kolawole	PERSON
gujaf-325	84	6	222	CARDINAL
gujaf-325	84	7	5	CARDINAL
gujaf-325	84	8	2, october	DATE
gujaf-325	84	9	2024	DATE
gujaf-325	84	10	nigeria	GPE
gujaf-325	85	1	haruna muhammed musa	PERSON
gujaf-325	85	2	235	CARDINAL
gujaf-325	85	3	nigeria	GPE
gujaf-325	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-325	85	5	249-261	CARDINAL
gujaf-325	85	6	benue state	GPE
gujaf-325	85	7	nigeria	GPE
gujaf-325	85	8	caleb john	PERSON
gujaf-325	86	1	aliyu nuraddeen shehu	PERSON
gujaf-325	86	2	bello a. ahmad	PERSON
gujaf-325	86	3	ahmed aliyu	PERSON
gujaf-325	86	4	abdullahi phd	PERSON
gujaf-325	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-325	86	6	nigeria	GPE
gujaf-325	87	1	ibrahim kabir adedeji	PERSON
gujaf-325	87	2	dr ibrahim muhammed	PERSON
gujaf-325	88	1	muhammed habibu sabari prof	PERSON
gujaf-325	89	1	abiodun popoola	PERSON
gujaf-325	89	2	283	CARDINAL
gujaf-325	89	3	nigerian	NORP
gujaf-325	89	4	rofiat, prof	ORG
gujaf-325	90	1	sani abdullahi	PERSON
gujaf-325	90	2	dr.	PERSON
gujaf-325	90	3	ibrahim mohammed	PERSON
gujaf-325	91	1	ahmad dogarawa	PERSON
gujaf-325	91	2	.298-314	CARDINAL
gujaf-325	91	3	the nigerian exchange	ORG
gujaf-325	91	4	salisu isyaku dahiru	ORG
gujaf-325	91	5	adeyemi	GPE
gujaf-325	91	6	phd	PERSON
gujaf-325	91	7	suleiman salami	PERSON
gujaf-325	91	8	phd	PERSON
gujaf-325	91	9	315	CARDINAL
gujaf-325	91	10	lagos	GPE
gujaf-325	91	11	nigeria	GPE
gujaf-325	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-325	92	1	332-343	CARDINAL
gujaf-325	92	2	nigeria	GPE
gujaf-325	92	3	emmanuel imuede	PERSON
gujaf-325	92	4	344-356	CARDINAL
gujaf-325	92	5	nigeria	GPE
gujaf-325	92	6	daniel gbadebo	PERSON
gujaf-325	92	7	357	CARDINAL
gujaf-325	92	8	369	CARDINAL
gujaf-325	92	9	383	CARDINAL
gujaf-325	92	10	south africa	GPE
gujaf-325	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-325	93	2	384	CARDINAL
gujaf-325	93	3	nigeria	GPE
gujaf-325	93	4	ahmad abdullahi	PERSON
gujaf-325	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-325	93	6	idris	PERSON
gujaf-325	93	7	…………………………………………………………………………	PRODUCT
gujaf-325	93	8	397-413	CARDINAL
gujaf-325	93	9	5	CARDINAL
gujaf-325	93	10	2, october	DATE
gujaf-325	93	11	2024 124	DATE
gujaf-325	93	12	nigeria	GPE
gujaf-325	93	13	aisha chado department of accounting	ORG
gujaf-325	93	14	abu business school aishachado@gmail.com (08062118899) doi:	ORG
gujaf-325	95	1	aem	ORG
gujaf-325	96	1	aem	ORG
gujaf-325	96	2	yoon	ORG
gujaf-325	96	3	miller &	ORG
gujaf-325	96	4	2006	DATE
gujaf-325	96	5	rem	PERSON
gujaf-325	96	6	2006	DATE
gujaf-325	97	1	40	CARDINAL
gujaf-325	97	2	the nigerian exchange	ORG
gujaf-325	97	3	the period 2007	DATE
gujaf-325	97	4	2021	CARDINAL
gujaf-325	98	1	aem	ORG
gujaf-325	98	2	rem	ORG
gujaf-325	100	1	aem	ORG
gujaf-325	100	2	rem	ORG
gujaf-325	101	1	aem	ORG
gujaf-325	101	2	rem	ORG
gujaf-325	101	3	aem	ORG
gujaf-325	101	4	rem	ORG
gujaf-325	101	5	aem	ORG
gujaf-325	101	6	rem	ORG
gujaf-325	101	7	0.0081	CARDINAL
gujaf-325	101	8	0.0008	CARDINAL
gujaf-325	101	9	aem	ORG
gujaf-325	101	10	rem	ORG
gujaf-325	103	1	rem	ORG
gujaf-325	103	2	aem	ORG
gujaf-325	104	1	rem	PERSON
gujaf-325	104	2	rem	PERSON
gujaf-325	104	3	aem	ORG
gujaf-325	106	1	1.0	CARDINAL
gujaf-325	106	2	1989	DATE
gujaf-325	107	1	jensen & meckling	ORG
gujaf-325	107	2	1976	DATE
gujaf-325	109	1	mailto:aishachado@gmail.com	ORG
gujaf-325	109	2	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-325	109	3	5	CARDINAL
gujaf-325	109	4	2, october	DATE
gujaf-325	109	5	2024 125	DATE
gujaf-325	109	6	2023	CARDINAL
gujaf-325	109	7	2023	CARDINAL
gujaf-325	109	8	2021	CARDINAL
gujaf-325	109	9	lehman	ORG
gujaf-325	109	10	2008	DATE
gujaf-325	109	11	goldman sachs	ORG
gujaf-325	109	12	2007	DATE
gujaf-325	109	13	2005	DATE
gujaf-325	109	14	2003	DATE
gujaf-325	109	15	2002	DATE
gujaf-325	109	16	enron	ORG
gujaf-325	109	17	2001),arthur andersen (	PRODUCT
gujaf-325	109	18	2002	DATE
gujaf-325	110	1	nigeria	GPE
gujaf-325	110	2	the cadbury nigerian plc	ORG
gujaf-325	110	3	2006	DATE
gujaf-325	110	4	nigeria	GPE
gujaf-325	110	5	2009	DATE
gujaf-325	110	6	three	CARDINAL
gujaf-325	110	7	main street bank plc	ORG
gujaf-325	112	1	hassan	PERSON
gujaf-325	112	2	2020	DATE
gujaf-325	112	3	abdulrahman	PERSON
gujaf-325	112	4	2020	DATE
gujaf-325	112	5	one	CARDINAL
gujaf-325	114	1	two	CARDINAL
gujaf-325	115	1	2001	DATE
gujaf-325	115	2	160	CARDINAL
gujaf-325	115	3	2022	CARDINAL
gujaf-325	118	1	healy	PERSON
gujaf-325	118	2	whalen	PERSON
gujaf-325	118	3	1999	DATE
gujaf-325	120	1	two	CARDINAL
gujaf-325	120	2	rem	ORG
gujaf-325	120	3	aem	ORG
gujaf-325	121	1	lyz	PERSON
gujaf-325	121	2	vincent	PERSON
gujaf-325	121	3	2001	DATE
gujaf-325	121	4	aem	ORG
gujaf-325	121	5	rem	PERSON
gujaf-325	121	6	2016	CARDINAL
gujaf-325	121	7	two	CARDINAL
gujaf-325	122	1	chi, lisic & pevzner	ORG
gujaf-325	122	2	2011	DATE
gujaf-325	122	3	cohen	PERSON
gujaf-325	122	4	zarowin	GPE
gujaf-325	122	5	2010	DATE
gujaf-325	122	6	cohen, dey & lys	ORG
gujaf-325	122	7	2008	DATE
gujaf-325	122	8	ho, liao & taylor	ORG
gujaf-325	122	9	2015	DATE
gujaf-325	122	10	roychowdhury	ORG
gujaf-325	122	11	2006	DATE
gujaf-325	122	12	graham	PERSON
gujaf-325	122	13	harvey & rajgopal 2005	ORG
gujaf-325	123	1	ali	PERSON
gujaf-325	123	2	karmardin	PERSON
gujaf-325	123	3	2018	DATE
gujaf-325	123	4	2000	DATE
gujaf-325	123	5	healy & wahlen	ORG
gujaf-325	123	6	1999	DATE
gujaf-325	123	7	jones	ORG
gujaf-325	123	8	1991	DATE
gujaf-325	124	1	rem	ORG
gujaf-325	124	2	2006	DATE
gujaf-325	125	1	abubakar	PERSON
gujaf-325	125	2	2016	DATE
gujaf-325	125	3	rem	PERSON
gujaf-325	126	1	the gusau journal of accounting	ORG
gujaf-325	126	2	5	CARDINAL
gujaf-325	126	3	2, october	DATE
gujaf-325	126	4	2024 126	DATE
gujaf-325	127	1	rem	ORG
gujaf-325	128	1	2006	DATE
gujaf-325	129	1	sutrisno, & endang	ORG
gujaf-325	129	2	2019	DATE
gujaf-325	129	3	2013	DATE
gujaf-325	130	1	2020	DATE
gujaf-325	133	1	2018	DATE
gujaf-325	134	1	darmawan et al	PERSON
gujaf-325	134	2	2019	DATE
gujaf-325	138	1	marsha	PERSON
gujaf-325	138	2	murtqi	PERSON
gujaf-325	138	3	2017	CARDINAL
gujaf-325	138	4	2018	DATE
gujaf-325	139	1	akway & ramadan	ORG
gujaf-325	139	2	2019	DATE
gujaf-325	141	1	2013	DATE
gujaf-325	142	1	korea	GPE
gujaf-325	142	2	india	GPE
gujaf-325	142	3	nigeria	GPE
gujaf-325	142	4	jones	PERSON
gujaf-325	142	5	islam	NORP
gujaf-325	142	6	ali & ahmed 2010	ORG
gujaf-325	143	1	nigeria	GPE
gujaf-325	143	2	2022	CARDINAL
gujaf-325	143	3	mustapha	PERSON
gujaf-325	143	4	lateef	PERSON
gujaf-325	143	5	2019	DATE
gujaf-325	143	6	shehu & ibrahim	ORG
gujaf-325	143	7	2014	DATE
gujaf-325	143	8	aem	ORG
gujaf-325	144	1	rem	PERSON
gujaf-325	144	2	2006	DATE
gujaf-325	144	3	ali & karmardin 2018	ORG
gujaf-325	144	4	al mahrmeh	ORG
gujaf-325	144	5	al masarweh	ORG
gujaf-325	144	6	2020	DATE
gujaf-325	144	7	mohammed	PERSON
gujaf-325	144	8	al 2022	ORG
gujaf-325	144	9	mohammed, yahya & zakariya 2022;	ORG
gujaf-325	144	10	khan & thu 2019	ORG
gujaf-325	144	11	zandi, sadiq & mohammed	ORG
gujaf-325	144	12	2019	DATE
gujaf-325	145	1	rem	ORG
gujaf-325	145	2	roychowdhury	ORG
gujaf-325	145	3	2006	DATE
gujaf-325	146	1	aem	ORG
gujaf-325	146	2	rem	ORG
gujaf-325	146	3	li	PERSON
gujaf-325	146	4	2018	DATE
gujaf-325	147	1	hassan	GPE
gujaf-325	147	2	kassim & abdulhamid	ORG
gujaf-325	147	3	2020	DATE
gujaf-325	147	4	recent decades	DATE
gujaf-325	147	5	5	CARDINAL
gujaf-325	147	6	2, october	DATE
gujaf-325	147	7	2024 127	DATE
gujaf-325	148	1	miller &	ORG
gujaf-325	148	2	2006	DATE
gujaf-325	148	3	2006	DATE
gujaf-325	148	4	nigeria	GPE
gujaf-325	148	5	nigeria	GPE
gujaf-325	152	1	first	ORDINAL
gujaf-325	153	1	african	NORP
gujaf-325	155	1	i.	PERSON
gujaf-325	155	2	nigeria	GPE
gujaf-325	156	1	nigeria	GPE
gujaf-325	157	1	nigeria	GPE
gujaf-325	158	1	nigeria	GPE
gujaf-325	159	1	four	CARDINAL
gujaf-325	159	2	section 2	LAW
gujaf-325	159	3	section 3	LAW
gujaf-325	159	4	section 4	LAW
gujaf-325	159	5	section 5	LAW
gujaf-325	160	1	the 1960s	DATE
gujaf-325	161	1	european	NORP
gujaf-325	162	1	sutrisno & endang	ORG
gujaf-325	162	2	2019	DATE
gujaf-325	162	3	shehu & ibrahim	ORG
gujaf-325	162	4	2014	DATE
gujaf-325	162	5	lateef & ado	ORG
gujaf-325	162	6	2019	DATE
gujaf-325	162	7	mulford & comiskey	ORG
gujaf-325	162	8	2002	DATE
gujaf-325	162	9	tucker & zarowin,	ORG
gujaf-325	162	10	2006	DATE
gujaf-325	162	11	mongruta &	ORG
gujaf-325	162	12	2019	DATE
gujaf-325	163	1	al, gusau journal of accounting	ORG
gujaf-325	163	2	5	CARDINAL
gujaf-325	163	3	2, october	DATE
gujaf-325	163	4	2024 128 2020	DATE
gujaf-325	165	1	two	CARDINAL
gujaf-325	165	2	aem	ORG
gujaf-325	165	3	rem	ORG
gujaf-325	166	1	sutrisno, & endang	ORG
gujaf-325	166	2	2019	DATE
gujaf-325	167	1	the indonesia stock exchange	ORG
gujaf-325	168	1	aem	ORG
gujaf-325	168	2	1995	DATE
gujaf-325	168	3	rem	PERSON
gujaf-325	168	4	2006	DATE
gujaf-325	169	1	aem	ORG
gujaf-325	169	2	rem	ORG
gujaf-325	170	1	rem	ORG
gujaf-325	172	1	aem	ORG
gujaf-325	172	2	rem	ORG
gujaf-325	172	3	aem	ORG
gujaf-325	172	4	2006	DATE
gujaf-325	172	5	korea	GPE
gujaf-325	172	6	bangladesh	GPE
gujaf-325	173	1	akway	ORG
gujaf-325	173	2	ramadan	PERSON
gujaf-325	173	3	2019	DATE
gujaf-325	174	1	111	CARDINAL
gujaf-325	174	2	the egyptian stock exchange	ORG
gujaf-325	174	3	2013	DATE
gujaf-325	174	4	2016	DATE
gujaf-325	177	1	el-madbouly	ORG
gujaf-325	177	2	2021	CARDINAL
gujaf-325	177	3	egyptian	NORP
gujaf-325	177	4	2015	DATE
gujaf-325	177	5	2017	DATE
gujaf-325	178	1	egyptian	NORP
gujaf-325	178	2	rem	ORG
gujaf-325	178	3	aem	ORG
gujaf-325	179	1	rem	ORG
gujaf-325	180	1	rem	ORG
gujaf-325	182	1	soyemi	ORG
gujaf-325	182	2	2019	DATE
gujaf-325	182	3	nigeria	GPE
gujaf-325	182	4	2009	DATE
gujaf-325	182	5	2016	CARDINAL
gujaf-325	183	1	2002	DATE
gujaf-325	187	1	junaidu	ORG
gujaf-325	187	2	2019	DATE
gujaf-325	187	3	nigeria	GPE
gujaf-325	187	4	the period of	DATE
gujaf-325	187	5	seven years	DATE
gujaf-325	187	6	2010-2016	DATE
gujaf-325	189	1	the gusau journal of accounting	ORG
gujaf-325	189	2	5	CARDINAL
gujaf-325	189	3	2, october	DATE
gujaf-325	189	4	2024	CARDINAL
gujaf-325	189	5	129	CARDINAL
gujaf-325	191	1	ghania, azemib	ORG
gujaf-325	191	2	2019	DATE
gujaf-325	191	3	malaysia	GPE
gujaf-325	192	1	sloan & sweeney	ORG
gujaf-325	192	2	1995	DATE
gujaf-325	192	3	defond & park	ORG
gujaf-325	192	4	1997	DATE
gujaf-325	193	1	83	CARDINAL
gujaf-325	193	2	malaysia	GPE
gujaf-325	193	3	the period 2015 and	DATE
gujaf-325	193	4	2016	DATE
gujaf-325	196	1	malaysian	NORP
gujaf-325	197	1	mann	PERSON
gujaf-325	197	2	2013	DATE
gujaf-325	198	1	four	CARDINAL
gujaf-325	198	2	deangelo	PERSON
gujaf-325	198	3	1986	DATE
gujaf-325	198	4	jones	PERSON
gujaf-325	198	5	1991	DATE
gujaf-325	198	6	al-attar & suwaidan	ORG
gujaf-325	198	7	2012	DATE
gujaf-325	198	8	indian	NORP
gujaf-325	200	1	the following year	DATE
gujaf-325	202	1	suffian	ORG
gujaf-325	202	2	2015	DATE
gujaf-325	203	1	rem	ORG
gujaf-325	203	2	6,216	CARDINAL
gujaf-325	203	3	the years 2004 to 2011	DATE
gujaf-325	204	1	2006	DATE
gujaf-325	204	2	rem	ORG
gujaf-325	205	1	rem	ORG
gujaf-325	208	1	rem	PERSON
gujaf-325	209	1	khanh	PERSON
gujaf-325	209	2	2019	DATE
gujaf-325	209	3	aem	ORG
gujaf-325	209	4	rem	ORG
gujaf-325	209	5	vietnamese	NORP
gujaf-325	209	6	241	CARDINAL
gujaf-325	209	7	vietnam	GPE
gujaf-325	209	8	the period 2010 to	DATE
gujaf-325	209	9	2016	DATE
gujaf-325	210	1	gmm	ORG
gujaf-325	210	2	four	CARDINAL
gujaf-325	212	1	accrualbased	DATE
gujaf-325	213	1	two	CARDINAL
gujaf-325	213	2	accrualbased	DATE
gujaf-325	214	1	egolum	PERSON
gujaf-325	214	2	2023	CARDINAL
gujaf-325	214	3	nigeria	GPE
gujaf-325	215	1	5	CARDINAL
gujaf-325	215	2	2, october	DATE
gujaf-325	215	3	2024 130	DATE
gujaf-325	216	1	five	CARDINAL
gujaf-325	216	2	5	CARDINAL
gujaf-325	216	3	the nigerian exchange	ORG
gujaf-325	216	4	the period 2012	DATE
gujaf-325	216	5	2021	CARDINAL
gujaf-325	218	1	nigeria	GPE
gujaf-325	219	1	two	CARDINAL
gujaf-325	222	1	scott	ORG
gujaf-325	222	2	2014	DATE
gujaf-325	223	1	two	CARDINAL
gujaf-325	223	2	1	CARDINAL
gujaf-325	223	3	jensen & meckling 1976	ORG
gujaf-325	224	1	dichev & skinner	ORG
gujaf-325	224	2	2002	DATE
gujaf-325	224	3	beatty & weber,2003	ORG
gujaf-325	225	1	the current year	DATE
gujaf-325	225	2	future years	DATE
gujaf-325	225	3	2	CARDINAL
gujaf-325	227	1	first	ORDINAL
gujaf-325	229	1	jensen	PERSON
gujaf-325	229	2	1986	DATE
gujaf-325	230	1	second	ORDINAL
gujaf-325	231	1	wallace	GPE
gujaf-325	231	2	1980	DATE
gujaf-325	234	1	the financial gusau journal of accounting	ORG
gujaf-325	234	2	5	CARDINAL
gujaf-325	234	3	2, october	DATE
gujaf-325	234	4	2024	CARDINAL
gujaf-325	234	5	131	CARDINAL
gujaf-325	235	1	3.0	CARDINAL
gujaf-325	236	1	annual	DATE
gujaf-325	236	2	the period of fifteen years	DATE
gujaf-325	236	3	2007	DATE
gujaf-325	236	4	2021	DATE
gujaf-325	238	1	74	CARDINAL
gujaf-325	239	1	only forty	CARDINAL
gujaf-325	239	2	2007-2021	DATE
gujaf-325	244	1	gusau journal of accounting	ORG
gujaf-325	244	2	5	CARDINAL
gujaf-325	244	3	2, october	DATE
gujaf-325	244	4	2024 132	DATE
gujaf-325	244	5	1	CARDINAL
gujaf-325	244	6	rem roychowdhury	PERSON
gujaf-325	244	7	2006	DATE
gujaf-325	244	8	2006),omid	CARDINAL
gujaf-325	244	9	2015),moazedi &	ORG
gujaf-325	244	10	2016	CARDINAL
gujaf-325	244	11	aem	ORG
gujaf-325	244	12	yoon et al	PERSON
gujaf-325	244	13	2006	DATE
gujaf-325	245	1	2006	DATE
gujaf-325	245	2	hassan et al	PERSON
gujaf-325	245	3	2020	DATE
gujaf-325	245	4	2020	DATE
gujaf-325	245	5	2019	DATE
gujaf-325	245	6	hassan	PERSON
gujaf-325	245	7	2014	DATE
gujaf-325	245	8	2019	DATE
gujaf-325	245	9	1	CARDINAL
gujaf-325	246	1	1	CARDINAL
gujaf-325	246	2	deloitte	ORG
gujaf-325	246	3	kpmg	GPE
gujaf-325	246	4	pricewaterhousecoopers	GPE
gujaf-325	246	5	0	CARDINAL
gujaf-325	246	6	houghton	GPE
gujaf-325	246	7	2015	DATE
gujaf-325	246	8	2019	DATE
gujaf-325	246	9	zgarni & chikhaoui	ORG
gujaf-325	246	10	2022	CARDINAL
gujaf-325	246	11	2023	CARDINAL
gujaf-325	247	1	2006	DATE
gujaf-325	247	2	three	CARDINAL
gujaf-325	247	3	i.	PERSON
gujaf-325	247	4	5	CARDINAL
gujaf-325	247	5	2, october	DATE
gujaf-325	247	6	2024 133	DATE
gujaf-325	249	1	st =	PERSON
gujaf-325	249	2	year	DATE
gujaf-325	250	1	year	DATE
gujaf-325	250	2	year	DATE
gujaf-325	251	1	ɛ	ORG
gujaf-325	254	1	the cohen et al.	ORG
gujaf-325	254	2	2008	DATE
gujaf-325	254	3	-1	ORG
gujaf-325	255	1	rem	ORG
gujaf-325	255	2	cfo	ORG
gujaf-325	259	1	2006	DATE
gujaf-325	259	2	rem	ORG
gujaf-325	262	1	al areeni &	ORG
gujaf-325	262	2	2014	DATE
gujaf-325	262	3	el madbouly	ORG
gujaf-325	262	4	2021	CARDINAL
gujaf-325	262	5	miller &	ORG
gujaf-325	262	6	2006	DATE
gujaf-325	265	1	𝑅𝐸𝑉𝑖𝑡	ORG
gujaf-325	266	1	𝑅𝐸𝑉𝑖𝑡	ORG
gujaf-325	271	1	5	CARDINAL
gujaf-325	271	2	2, october	DATE
gujaf-325	271	3	2024	CARDINAL
gujaf-325	271	4	134	CARDINAL
gujaf-325	275	1	second	ORDINAL
gujaf-325	275	2	third	ORDINAL
gujaf-325	276	1	aem	ORG
gujaf-325	276	2	two	CARDINAL
gujaf-325	276	3	β1fszit +	GPE
gujaf-325	276	4	aem = β1fszit + β2levit +	ORG
gujaf-325	276	5	ɛ --------------------(2	ORG
gujaf-325	276	6	rem	PERSON
gujaf-325	276	7	year	DATE
gujaf-325	277	1	year	DATE
gujaf-325	277	2	year	DATE
gujaf-325	277	3	year t	DATE
gujaf-325	277	4	year	DATE
gujaf-325	277	5	year	DATE
gujaf-325	279	1	2	CARDINAL
gujaf-325	279	2	rem aem roa lev fsz	PERSON
gujaf-325	281	1	7.0730 .7078 min	QUANTITY
gujaf-325	281	2	.0008 01 -.18 .2809	PERSON
gujaf-325	283	1	3.0383 6.84	CARDINAL
gujaf-325	283	2	3.058	CARDINAL
gujaf-325	285	1	11.4639	CARDINAL
gujaf-325	285	2	150.4056	CARDINAL
gujaf-325	285	3	1.8353	MONEY
gujaf-325	285	4	2023	CARDINAL
gujaf-325	286	1	gusau journal of accounting	ORG
gujaf-325	286	2	5	CARDINAL
gujaf-325	286	3	2, october	DATE
gujaf-325	286	4	2024 135	DATE
gujaf-325	286	5	2	CARDINAL
gujaf-325	289	1	4,600,000	CARDINAL
gujaf-325	289	2	1,089,000,000	CARDINAL
gujaf-325	290	1	0.1462	CARDINAL
gujaf-325	290	2	50.9783	CARDINAL
gujaf-325	291	1	n1,242,000	ORG
gujaf-325	293	1	0.2809	MONEY
gujaf-325	293	2	3.1593	CARDINAL
gujaf-325	293	3	20.1918	CARDINAL
gujaf-325	294	1	9,010,000	CARDINAL
gujaf-325	295	1	0.9010	CARDINAL
gujaf-325	295	2	0.1798	CARDINAL
gujaf-325	295	3	2.2311	CARDINAL
gujaf-325	296	1	70%	PERCENT
gujaf-325	296	2	0	CARDINAL
gujaf-325	296	3	non big4	ORG
gujaf-325	296	4	1	CARDINAL
gujaf-325	296	5	0.4552	MONEY
gujaf-325	296	6	1.8353	CARDINAL
gujaf-325	296	7	3	CARDINAL
gujaf-325	296	8	aem rem roa lev fsz aq	ORG
gujaf-325	296	9	10000	CARDINAL
gujaf-325	296	10	1.0000	MONEY
gujaf-325	296	11	0.0000 0.0945	CARDINAL
gujaf-325	296	12	1.0000	MONEY
gujaf-325	296	13	0.0000	CARDINAL
gujaf-325	296	14	0.0000 1.0000	CARDINAL
gujaf-325	296	15	0.0000	CARDINAL
gujaf-325	296	16	0.0006 1.0000	CARDINAL
gujaf-325	296	17	0.0141	CARDINAL
gujaf-325	296	18	1.0000	MONEY
gujaf-325	296	19	2023	CARDINAL
gujaf-325	296	20	0.05	CARDINAL
gujaf-325	296	21	nigeria	GPE
gujaf-325	297	1	aem	ORG
gujaf-325	297	2	rem	PERSON
gujaf-325	297	3	4.2	CARDINAL
gujaf-325	297	4	aem (	ORG
gujaf-325	297	5	rem	ORG
gujaf-325	297	6	0.0945	CARDINAL
gujaf-325	298	1	0.2401	CARDINAL
gujaf-325	298	2	0.0503	CARDINAL
gujaf-325	299	1	the gusau journal of accounting	ORG
gujaf-325	299	2	5	CARDINAL
gujaf-325	299	3	2, october	DATE
gujaf-325	299	4	2024 136	CARDINAL
gujaf-325	300	1	rem	ORG
gujaf-325	300	2	aem	ORG
gujaf-325	301	1	rem	PERSON
gujaf-325	301	2	rem	PERSON
gujaf-325	301	3	aem	ORG
gujaf-325	302	1	aem	ORG
gujaf-325	302	2	0.1045	ORG
gujaf-325	302	3	rem	PERSON
gujaf-325	303	1	1	CARDINAL
gujaf-325	303	2	big-4 auditors	PERSON
gujaf-325	303	3	0	CARDINAL
gujaf-325	303	4	rem	PERSON
gujaf-325	305	1	zero	CARDINAL
gujaf-325	307	1	4	CARDINAL
gujaf-325	307	2	shapiro-wilk-w	ORG
gujaf-325	307	3	w	ORG
gujaf-325	307	4	1.133	MONEY
gujaf-325	307	5	0.1858	MONEY
gujaf-325	307	6	0.331	CARDINAL
gujaf-325	307	7	1.321	MONEY
gujaf-325	307	8	0.3429	MONEY
gujaf-325	307	9	2023	CARDINAL
gujaf-325	308	1	4	CARDINAL
gujaf-325	308	2	0.1858	CARDINAL
gujaf-325	308	3	0.3429	CARDINAL
gujaf-325	308	4	5%	PERCENT
gujaf-325	308	5	0.05	CARDINAL
gujaf-325	313	1	4	CARDINAL
gujaf-325	313	2	5	CARDINAL
gujaf-325	313	3	vif 1/vif adf 1.34	LAW
gujaf-325	313	4	1.26	CARDINAL
gujaf-325	313	5	1.09	CARDINAL
gujaf-325	313	6	.913	MONEY
gujaf-325	313	7	1.03	CARDINAL
gujaf-325	313	8	vif 1.18	LAW
gujaf-325	314	1	2023	CARDINAL
gujaf-325	315	1	gusau journal of accounting	ORG
gujaf-325	315	2	5	CARDINAL
gujaf-325	315	3	2, october	DATE
gujaf-325	315	4	2024 137	DATE
gujaf-325	315	5	5	CARDINAL
gujaf-325	315	6	less than 10	CARDINAL
gujaf-325	315	7	more than 0.10	CARDINAL
gujaf-325	316	1	two	CARDINAL
gujaf-325	316	2	one	CARDINAL
gujaf-325	318	1	6	CARDINAL
gujaf-325	318	2	1	CARDINAL
gujaf-325	318	3	2	CARDINAL
gujaf-325	318	4	2.9e+05 222.82	CARDINAL
gujaf-325	318	5	0.0000 0.0000	CARDINAL
gujaf-325	318	6	2023	CARDINAL
gujaf-325	318	7	2.9+05	QUANTITY
gujaf-325	318	8	222.2	CARDINAL
gujaf-325	318	9	0.000	CARDINAL
gujaf-325	320	1	7	CARDINAL
gujaf-325	320	2	1	CARDINAL
gujaf-325	320	3	2	CARDINAL
gujaf-325	320	4	121.323 2.699	MONEY
gujaf-325	320	5	0.1263	MONEY
gujaf-325	320	6	2023	CARDINAL
gujaf-325	320	7	one	CARDINAL
gujaf-325	321	1	wooldridge	PERSON
gujaf-325	321	2	4.6	CARDINAL
gujaf-325	321	3	0.0000	CARDINAL
gujaf-325	321	4	less than 5%	PERCENT
gujaf-325	321	5	greater than 5%	PERCENT
gujaf-325	321	6	0.1263	CARDINAL
gujaf-325	321	7	one	CARDINAL
gujaf-325	321	8	two	CARDINAL
gujaf-325	322	1	4.7	CARDINAL
gujaf-325	323	1	8	CARDINAL
gujaf-325	323	2	1	CARDINAL
gujaf-325	323	3	2	CARDINAL
gujaf-325	323	4	10.54 1.13	CARDINAL
gujaf-325	323	5	0.8894	MONEY
gujaf-325	323	6	2023	CARDINAL
gujaf-325	323	7	model1	DATE
gujaf-325	323	8	model2	GPE
gujaf-325	324	1	8 greater than	QUANTITY
gujaf-325	324	2	5%	PERCENT
gujaf-325	324	3	1	CARDINAL
gujaf-325	324	4	2	CARDINAL
gujaf-325	324	5	5	CARDINAL
gujaf-325	324	6	2, october	DATE
gujaf-325	324	7	2024	CARDINAL
gujaf-325	324	8	138	CARDINAL
gujaf-325	324	9	0.052	CARDINAL
gujaf-325	324	10	0.8894	CARDINAL
gujaf-325	325	1	two	CARDINAL
gujaf-325	326	1	generalized least square	QUANTITY
gujaf-325	327	1	9	CARDINAL
gujaf-325	327	2	aem rem roa -0.0001 0.0000 -1.3385 0.109	PERSON
gujaf-325	327	3	0.178	CARDINAL
gujaf-325	327	4	0.893	CARDINAL
gujaf-325	328	1	0.598 3.26	MONEY
gujaf-325	329	1	38.57 21.40	CARDINAL
gujaf-325	329	2	0.0000 0.0000	CARDINAL
gujaf-325	329	3	0.21 0.13 adj-rsquared	QUANTITY
gujaf-325	329	4	0.20 0.12	CARDINAL
gujaf-325	329	5	2023	CARDINAL
gujaf-325	330	1	0.21	CARDINAL
gujaf-325	330	2	0.13	CARDINAL
gujaf-325	330	3	21% and 13%	PERCENT
gujaf-325	331	1	0.20	CARDINAL
gujaf-325	331	2	0.13	CARDINAL
gujaf-325	331	3	21% and 13%	PERCENT
gujaf-325	331	4	79%	PERCENT
gujaf-325	331	5	87%	PERCENT
gujaf-325	332	1	nigeria	GPE
gujaf-325	332	2	aem	ORG
gujaf-325	332	3	rem	ORG
gujaf-325	332	4	aem	ORG
gujaf-325	332	5	2010	DATE
gujaf-325	334	1	0.0000	CARDINAL
gujaf-325	334	2	rem	PERSON
gujaf-325	334	3	0.109	CARDINAL
gujaf-325	335	1	2006	DATE
gujaf-325	335	2	three	CARDINAL
gujaf-325	336	1	2019	DATE
gujaf-325	336	2	soyemi &	ORG
gujaf-325	336	3	2019	DATE
gujaf-325	337	1	aem	ORG
gujaf-325	337	2	2019	DATE
gujaf-325	340	1	the gusau journal of accounting	ORG
gujaf-325	340	2	5	CARDINAL
gujaf-325	340	3	2, october	DATE
gujaf-325	340	4	2024 139	DATE
gujaf-325	340	5	aem	ORG
gujaf-325	341	1	rem 0.9941	PERSON
gujaf-325	341	2	sanusi & mastuki	ORG
gujaf-325	341	3	2015	DATE
gujaf-325	341	4	khanh & thu (	ORG
gujaf-325	341	5	2019	DATE
gujaf-325	343	1	be0.3111 and-0.3465	ORG
gujaf-325	343	2	aem	ORG
gujaf-325	343	3	rem	ORG
gujaf-325	343	4	2j019	CARDINAL
gujaf-325	343	5	egolum & ikebudu	ORG
gujaf-325	343	6	2023	CARDINAL
gujaf-325	343	7	junaidu &	ORG
gujaf-325	343	8	2019	DATE
gujaf-325	343	9	soyemi &	ORG
gujaf-325	343	10	2019	DATE
gujaf-325	343	11	2019	DATE
gujaf-325	344	1	aem	ORG
gujaf-325	344	2	rem	ORG
gujaf-325	344	3	0.0081	CARDINAL
gujaf-325	344	4	0.0008	CARDINAL
gujaf-325	344	5	hassan	PERSON
gujaf-325	344	6	2020	DATE
gujaf-325	344	7	2019	DATE
gujaf-325	345	1	5.0	CARDINAL
gujaf-325	345	2	aem	ORG
gujaf-325	346	1	aem	ORG
gujaf-325	346	2	rem	ORG
gujaf-325	346	3	aem	ORG
gujaf-325	346	4	rem	ORG
gujaf-325	347	1	aem	ORG
gujaf-325	347	2	rem	ORG
gujaf-325	348	1	aem	ORG
gujaf-325	348	2	rem	ORG
gujaf-325	348	3	only 21% and 13%	PERCENT
gujaf-325	348	4	79%	PERCENT
gujaf-325	348	5	87%	PERCENT
gujaf-325	349	1	aem	ORG
gujaf-325	349	2	rem	ORG
gujaf-325	349	3	aem	ORG
gujaf-325	349	4	rem	ORG
gujaf-325	351	1	aem	ORG
gujaf-325	351	2	rem	ORG
gujaf-325	352	1	aem	ORG
gujaf-325	352	2	rem	ORG
gujaf-325	353	1	aem	ORG
gujaf-325	353	2	rem	ORG
gujaf-325	355	1	gusau journal of accounting	ORG
gujaf-325	355	2	5	CARDINAL
gujaf-325	355	3	2, october	DATE
gujaf-325	355	4	2024 140	DATE
gujaf-325	363	1	i.d & ramadan	ORG
gujaf-325	363	2	m.m (	PERSON
gujaf-325	363	3	2019	DATE
gujaf-325	364	1	the egyptian stock exchange	ORG
gujaf-325	364	2	alexandria.	ORG
gujaf-325	365	1	journal of accounting research	ORG
gujaf-325	365	2	2019,vol	CARDINAL
gujaf-325	366	1	3	CARDINAL
gujaf-325	366	2	2	CARDINAL
gujaf-325	366	3	ali b.& kamardin	PERSON
gujaf-325	366	4	2018	DATE
gujaf-325	367	1	asian journal of multidisciplinary	ORG
gujaf-325	367	2	6(12	CARDINAL
gujaf-325	367	3	129	CARDINAL
gujaf-325	367	4	w.	PERSON
gujaf-325	367	5	lisic	GPE
gujaf-325	367	6	l.l, & pevzner	ORG
gujaf-325	367	7	m. (	PERSON
gujaf-325	367	8	2011	DATE
gujaf-325	368	1	25	CARDINAL
gujaf-325	368	2	2	CARDINAL
gujaf-325	368	3	315	CARDINAL
gujaf-325	369	1	cohen d.	PERSON
gujaf-325	369	2	dey a. & lys	ORG
gujaf-325	369	3	2008	DATE
gujaf-325	371	1	83(3):757-787	CARDINAL
gujaf-325	372	1	cohen	PERSON
gujaf-325	372	2	d.	NORP
gujaf-325	372	3	zarowin	GPE
gujaf-325	372	4	2010	DATE
gujaf-325	374	1	journal of accounting &	ORG
gujaf-325	374	2	1	CARDINAL
gujaf-325	374	3	2	CARDINAL
gujaf-325	374	4	i. p. e.	PERSON
gujaf-325	374	5	sutrisno t.,	GPE
gujaf-325	374	6	m. (	PERSON
gujaf-325	374	7	2019	DATE
gujaf-325	375	1	accrual	DATE
gujaf-325	376	1	6(2	CARDINAL
gujaf-325	376	2	8	CARDINAL
gujaf-325	377	1	deangelo le	PERSON
gujaf-325	377	2	1981	DATE
gujaf-325	378	1	3(3	CARDINAL
gujaf-325	378	2	183–199	CARDINAL
gujaf-325	379	1	10.1016/0165-4101(81)90002	CARDINAL
gujaf-325	380	1	5	CARDINAL
gujaf-325	380	2	2, october	DATE
gujaf-325	380	3	2024 141	DATE
gujaf-325	380	4	skinner j.d	PERSON
gujaf-325	380	5	2000).earnings	CARDINAL
gujaf-325	381	1	14	CARDINAL
gujaf-325	381	2	2):235-250	CARDINAL
gujaf-325	382	1	el madbouly	ORG
gujaf-325	383	1	2021	CARDINAL
gujaf-325	383	2	the egyptian stock exchange	ORG
gujaf-325	384	1	scientific journal for financial	ORG
gujaf-325	384	2	no.1	ORG
gujaf-325	384	3	1	CARDINAL
gujaf-325	384	4	jan. 2021	DATE
gujaf-325	384	5	t.o.	PERSON
gujaf-325	384	6	o.f.	GPE
gujaf-325	384	7	2020	DATE
gujaf-325	385	1	nigeria	GPE
gujaf-325	386	1	jurnal administrasi bisnis	PERSON
gujaf-325	387	1	9(1	CARDINAL
gujaf-325	387	2	1-14	DATE
gujaf-325	388	1	a.c &	ORG
gujaf-325	388	2	s.c (	ORG
gujaf-325	388	3	2016	CARDINAL
gujaf-325	389	1	17(1)2-23	CARDINAL
gujaf-325	389	2	t.,	GPE
gujaf-325	389	3	lyz	GPE
gujaf-325	389	4	t., & vincent	ORG
gujaf-325	389	5	2001	DATE
gujaf-325	390	1	sweden	GPE
gujaf-325	390	2	finland	GPE
gujaf-325	390	3	norway	GPE
gujaf-325	392	1	31(1	CARDINAL
gujaf-325	392	2	255	CARDINAL
gujaf-325	392	3	n.a.m. & puspitasaric	ORG
gujaf-325	392	4	e.	PERSON
gujaf-325	392	5	2019	DATE
gujaf-325	392	6	malaysian	NORP
gujaf-325	393	1	management & accounting review	ORG
gujaf-325	393	2	18	CARDINAL
gujaf-325	393	3	1	CARDINAL
gujaf-325	393	4	april 2019	DATE
gujaf-325	393	5	gill a.	PERSON
gujaf-325	393	6	n. & mand h. s (	ORG
gujaf-325	393	7	2013	DATE
gujaf-325	393	8	indian	NORP
gujaf-325	394	1	international research journal	ORG
gujaf-325	394	2	1450-2887	CARDINAL
gujaf-325	394	3	116	CARDINAL
gujaf-325	394	4	november, 2013	DATE
gujaf-325	394	5	j. r.	PERSON
gujaf-325	394	6	harvey	GPE
gujaf-325	394	7	c. r.	PERSON
gujaf-325	394	8	s. (2005	ORG
gujaf-325	396	1	40(1–3	DATE
gujaf-325	396	2	3–73	CARDINAL
gujaf-325	397	1	ho	PERSON
gujaf-325	397	2	l. c. j.	PERSON
gujaf-325	397	3	q., & taylor	ORG
gujaf-325	397	4	m.	PERSON
gujaf-325	397	5	2015	DATE
gujaf-325	398	1	china	GPE
gujaf-325	399	1	journal of international financial management & accounting	ORG
gujaf-325	399	2	294-335	CARDINAL
gujaf-325	400	1	ishaku a.,musa f. & garba m.(2020	PERSON
gujaf-325	400	2	nigeria	GPE
gujaf-325	401	1	global scientific journal:	ORG
gujaf-325	401	2	8	CARDINAL
gujaf-325	401	3	7	CARDINAL
gujaf-325	401	4	july 2020	DATE
gujaf-325	401	5	23209186www.globalscientificjournal.com	CARDINAL
gujaf-325	401	6	jones j.j.(1991	PERSON
gujaf-325	402	1	29(2	CARDINAL
gujaf-325	402	2	193	CARDINAL
gujaf-325	403	1	10.2307/2491047	CARDINAL
gujaf-325	404	1	junaidu	ORG
gujaf-325	404	2	a. s.	PERSON
gujaf-325	404	3	j. o.	PERSON
gujaf-325	404	4	2018	DATE
gujaf-325	405	1	nigeria	GPE
gujaf-325	406	1	asian journal	ORG
gujaf-325	406	2	6(12	CARDINAL
gujaf-325	406	3	28–38	CARDINAL
gujaf-325	407	1	lopes a.p	PERSON
gujaf-325	407	2	2020	DATE
gujaf-325	407	3	portugal athens journal of business & economics	ORG
gujaf-325	407	4	4	CARDINAL
gujaf-325	407	5	2	CARDINAL
gujaf-325	407	6	179-192	CARDINAL
gujaf-325	407	7	mohammed a.	PERSON
gujaf-325	407	8	a. & zakariya m.	ORG
gujaf-325	407	9	2022	CARDINAL
gujaf-325	407	10	nigeria	GPE
gujaf-325	408	1	gusau journal of accounting	ORG
gujaf-325	408	2	3	CARDINAL
gujaf-325	408	3	1 april	DATE
gujaf-325	408	4	2022	CARDINAL
gujaf-325	408	5	s., & winkelried	ORG
gujaf-325	408	6	2019	DATE
gujaf-325	409	1	latin america	LOC
gujaf-325	410	1	38	CARDINAL
gujaf-325	410	2	2019	CARDINAL
gujaf-325	410	3	https://doi.org/10.1016/j.jacceco.%202005.01.002	PERSON
gujaf-325	410	4	5	CARDINAL
gujaf-325	410	5	2, october	DATE
gujaf-325	410	6	2024 142	DATE
gujaf-325	410	7	s.	PERSON
gujaf-325	410	8	2006	DATE
gujaf-325	412	1	42	CARDINAL
gujaf-325	412	2	335	CARDINAL
gujaf-325	413	1	setyoputri l.s. & mardijuwono	ORG
gujaf-325	413	2	a.w.	ORG
gujaf-325	413	3	2020	DATE
gujaf-325	414	1	polish journal of management	ORG
gujaf-325	414	2	22	CARDINAL
gujaf-325	416	1	1 2020	CARDINAL
gujaf-325	416	2	a. androniceanu	PERSON
gujaf-325	416	3	a.	PERSON
gujaf-325	416	4	michalikova	NORP
gujaf-325	417	1	f(2020	PERSON
gujaf-325	417	2	hungarica vol.	PERSON
gujaf-325	417	3	17	CARDINAL
gujaf-325	417	4	9	CARDINAL
gujaf-325	417	5	2020	DATE
gujaf-325	417	6	z.m & mastuki	ORG
gujaf-325	417	7	2018	DATE
gujaf-325	417	8	malaysia	GPE
gujaf-325	417	9	malaysian	NORP
gujaf-325	417	10	14	CARDINAL
gujaf-325	417	11	1	CARDINAL
gujaf-325	417	12	2015	DATE
gujaf-325	417	13	y.k (2017	ORG
gujaf-325	417	14	14	CARDINAL
gujaf-325	417	15	1	CARDINAL
gujaf-325	417	16	december	DATE
gujaf-325	417	17	1552	CARDINAL
gujaf-325	417	18	2016	DATE
gujaf-325	417	19	east africa	GPE
gujaf-325	418	1	no.8	ORG
gujaf-325	418	2	2016	CARDINAL
gujaf-325	418	3	s.	ORG
gujaf-325	418	4	kasraoui	GPE
gujaf-325	418	5	n. & bouzaiene	ORG
gujaf-325	418	6	tunisian	NORP
gujaf-325	419	1	19	CARDINAL
gujaf-325	419	2	4	CARDINAL
gujaf-325	419	3	2022	CARDINAL
gujaf-325	419	4	s. s.	PERSON
gujaf-325	419	5	miller	GPE
gujaf-325	419	6	g., & jiraporn	ORG
gujaf-325	419	7	2006	DATE
gujaf-325	420	1	korean	NORP
gujaf-325	421	1	journal of international financial management & accounting	ORG
gujaf-325	421	2	17(2	CARDINAL
gujaf-325	421	3	85	CARDINAL