id	sid	eid	entity	type
gujaf-327	1	1	gusau journal of accounting	ORG
gujaf-327	1	2	5	CARDINAL
gujaf-327	1	3	2, october	DATE
gujaf-327	1	4	2024	DATE
gujaf-327	2	1	5	CARDINAL
gujaf-327	2	2	2	CARDINAL
gujaf-327	2	3	october	DATE
gujaf-327	2	4	2024	CARDINAL
gujaf-327	2	5	2756-665x	CARDINAL
gujaf-327	2	6	social sciences	ORG
gujaf-327	2	7	federal university gusau	ORG
gujaf-327	2	8	zamfara state	GPE
gujaf-327	2	9	gusau journal of accounting	ORG
gujaf-327	2	10	5	CARDINAL
gujaf-327	2	11	2, october	DATE
gujaf-327	2	12	2024	CARDINAL
gujaf-327	2	13	5	CARDINAL
gujaf-327	2	14	2	CARDINAL
gujaf-327	2	15	october	DATE
gujaf-327	2	16	2024	CARDINAL
gujaf-327	2	17	2756-665x	CARDINAL
gujaf-327	2	18	social sciences	ORG
gujaf-327	2	19	federal university gusau	ORG
gujaf-327	2	20	zamfara state	GPE
gujaf-327	3	1	ahmadu bello university press limited	ORG
gujaf-327	3	2	zaria kaduna	PERSON
gujaf-327	3	3	nigeria	GPE
gujaf-327	4	1	08065949711	CARDINAL
gujaf-327	4	2	069-879121	CARDINAL
gujaf-327	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-327	5	2	5	CARDINAL
gujaf-327	5	3	2, october	DATE
gujaf-327	5	4	2024	CARDINAL
gujaf-327	5	5	shehu usman hassan department	PERSON
gujaf-327	6	1	muhammad mustapha	PERSON
gujaf-327	6	2	ahmadu bello university	ORG
gujaf-327	6	3	zaria	PERSON
gujaf-327	6	4	kaduna state	GPE
gujaf-327	7	1	umar farouk	PERSON
gujaf-327	7	2	federal university gusau	ORG
gujaf-327	7	3	zamfara state	GPE
gujaf-327	8	1	modu kumshe department of accounting	ORG
gujaf-327	8	2	university of maiduguri	ORG
gujaf-327	8	3	borno	GPE
gujaf-327	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-327	9	2	paul university	ORG
gujaf-327	10	1	prof kabir tahir hamid	PERSON
gujaf-327	10	2	bayero university	ORG
gujaf-327	10	3	kano	ORG
gujaf-327	11	1	prof	PERSON
gujaf-327	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-327	12	2	university of jos	ORG
gujaf-327	13	1	clifford ofurum department of accounting	ORG
gujaf-327	13	2	university of portharcourt	ORG
gujaf-327	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-327	15	2	ahmadu bello university	ORG
gujaf-327	15	3	zaria	PERSON
gujaf-327	16	1	prof	PERSON
gujaf-327	17	1	yusuf	PERSON
gujaf-327	18	1	b. rahman	PERSON
gujaf-327	18	2	lagos state university	ORG
gujaf-327	20	1	suleiman a. s. aruwa	PERSON
gujaf-327	20	2	nasarawa state university	ORG
gujaf-327	20	3	keffi	GPE
gujaf-327	22	1	muhammad junaidu	PERSON
gujaf-327	22	2	kurawa department of accounting	ORG
gujaf-327	22	3	university kano	ORG
gujaf-327	24	1	muhammad habibu sabari department	PERSON
gujaf-327	24	2	ahmadu bello university	ORG
gujaf-327	24	3	zaria.	PERSON
gujaf-327	25	1	gusau journal of accounting	ORG
gujaf-327	25	2	5	CARDINAL
gujaf-327	25	3	2, october	DATE
gujaf-327	25	4	2024	CARDINAL
gujaf-327	26	1	okpanachi joshua department of accounting	ORG
gujaf-327	26	2	nigerian defence academy	ORG
gujaf-327	26	3	kaduna	GPE
gujaf-327	27	1	hassan ibrahim department	PERSON
gujaf-327	27	2	ibb university	ORG
gujaf-327	27	3	niger state	GPE
gujaf-327	28	1	prof	PERSON
gujaf-327	29	1	mary okwo department of accounting	ORG
gujaf-327	29	2	enugu state university of science and technology	ORG
gujaf-327	31	1	aminu isah department of accounting	ORG
gujaf-327	31	2	bayero university	ORG
gujaf-327	31	3	kano	ORG
gujaf-327	32	1	prof	PERSON
gujaf-327	33	1	ahmadu bello department of accounting	ORG
gujaf-327	33	2	ahmadu bello university	ORG
gujaf-327	33	3	zaria	PERSON
gujaf-327	34	1	prof	PERSON
gujaf-327	35	1	musa yelwa abubakar department	PERSON
gujaf-327	35	2	usmanu danfodiyo university	ORG
gujaf-327	35	3	sokoto state	ORG
gujaf-327	36	1	prof	ORG
gujaf-327	37	1	salisu abubakar department of accounting	ORG
gujaf-327	37	2	ahmadu bello university	ORG
gujaf-327	37	3	zaria	PERSON
gujaf-327	37	4	kaduna state	GPE
gujaf-327	38	1	prof	PERSON
gujaf-327	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-327	39	2	bayero university	ORG
gujaf-327	40	1	prof	PERSON
gujaf-327	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-327	41	2	dutse	GPE
gujaf-327	41	3	jigawa state	GPE
gujaf-327	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-327	43	2	nigerian defence academy	ORG
gujaf-327	43	3	kaduna state	GPE
gujaf-327	44	1	prof	PERSON
gujaf-327	45	1	saidu adamu department of accounting	ORG
gujaf-327	47	1	american university of nigeria	ORG
gujaf-327	47	2	yola	ORG
gujaf-327	48	1	prof	PERSON
gujaf-327	49	1	fatima	PERSON
gujaf-327	49	2	university of maiduguri	ORG
gujaf-327	49	3	borno	GPE
gujaf-327	50	1	dr.	PERSON
gujaf-327	50	2	nasiru a. ka’oje	PERSON
gujaf-327	50	3	usmanu danfodiyo university	ORG
gujaf-327	50	4	sokoto	PERSON
gujaf-327	51	1	aminu abdullahi department of accounting	ORG
gujaf-327	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-327	52	1	gusau journal of accounting	ORG
gujaf-327	52	2	5	CARDINAL
gujaf-327	52	3	2, october	DATE
gujaf-327	52	4	2024	CARDINAL
gujaf-327	52	5	nasiru yunusa department	PERSON
gujaf-327	52	6	ahmadu bello university	ORG
gujaf-327	52	7	zaria	PERSON
gujaf-327	53	1	aisha	PERSON
gujaf-327	53	2	muhammad department	PERSON
gujaf-327	53	3	ahmadu bello university	ORG
gujaf-327	53	4	zaria	PERSON
gujaf-327	54	1	lawal muhammad	PERSON
gujaf-327	54	2	ahmadu bello university	ORG
gujaf-327	54	3	zaria	PERSON
gujaf-327	55	1	bashir umar farouk	PERSON
gujaf-327	55	2	federal university gusau	ORG
gujaf-327	55	3	zamfara state	GPE
gujaf-327	56	1	dr emmanuel omokhuale department	PERSON
gujaf-327	56	2	federal university gusau	ORG
gujaf-327	57	1	state advisory board	ORG
gujaf-327	58	1	kabiru isah	PERSON
gujaf-327	58	2	bayero university kano	ORG
gujaf-327	59	1	bashir	PERSON
gujaf-327	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-327	59	3	sokoto state	ORG
gujaf-327	61	1	muhammad tanko	PERSON
gujaf-327	61	2	kaduna state university	ORG
gujaf-327	61	3	kaduna	GPE
gujaf-327	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-327	62	2	sokoto state	ORG
gujaf-327	64	1	aliyu sulaiman kantudu	PERSON
gujaf-327	64	2	university kano	ORG
gujaf-327	65	1	yazid kabir ibrahim	PERSON
gujaf-327	65	2	federal university gusau	ORG
gujaf-327	65	3	zamfara state	GPE
gujaf-327	66	1	gusau journal of accounting	ORG
gujaf-327	66	2	5	CARDINAL
gujaf-327	66	3	2, october	DATE
gujaf-327	66	4	2024	CARDINAL
gujaf-327	66	5	gusau journal of accounting	ORG
gujaf-327	67	1	two	CARDINAL
gujaf-327	67	2	april and october annually	DATE
gujaf-327	68	1	the department of accounting	ORG
gujaf-327	68	2	social sciences	ORG
gujaf-327	68	3	federal university gusau	ORG
gujaf-327	68	4	zamfara state	GPE
gujaf-327	68	5	nigeria	GPE
gujaf-327	68	6	islamic finance	ORG
gujaf-327	68	7	islamic	NORP
gujaf-327	69	1	english	LANGUAGE
gujaf-327	70	1	more than 15	CARDINAL
gujaf-327	70	2	a4	ORG
gujaf-327	70	3	1.5	CARDINAL
gujaf-327	70	4	12	CARDINAL
gujaf-327	71	1	25 percent	PERCENT
gujaf-327	72	1	5000	CARDINAL
gujaf-327	72	2	more than 250	CARDINAL
gujaf-327	72	3	four	CARDINAL
gujaf-327	73	1	apa 7th	PRODUCT
gujaf-327	74	1	5	CARDINAL
gujaf-327	74	2	2, october	DATE
gujaf-327	74	3	2024	CARDINAL
gujaf-327	78	1	fcmb	PERSON
gujaf-327	78	2	7278465011	DATE
gujaf-327	78	3	gusau journal of accounting	ORG
gujaf-327	78	4	a.u	PERSON
gujaf-327	78	5	federal university gusau	ORG
gujaf-327	78	6	zamfara state	GPE
gujaf-327	80	1	+2348069393824	DATE
gujaf-327	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-327	80	3	5	CARDINAL
gujaf-327	80	4	2, october	DATE
gujaf-327	80	5	2024	CARDINAL
gujaf-327	80	6	nigeria	GPE
gujaf-327	80	7	two	CARDINAL
gujaf-327	80	8	joseph olorunfemi akande	PERSON
gujaf-327	80	9	phd	PERSON
gujaf-327	80	10	1-18	CARDINAL
gujaf-327	80	11	nigeria	GPE
gujaf-327	80	12	fatima shehu giwa	PERSON
gujaf-327	81	1	benjamin kumai gugong	PERSON
gujaf-327	81	2	gloria pam dachomo	PERSON
gujaf-327	81	3	19-33	CARDINAL
gujaf-327	81	4	issa	PERSON
gujaf-327	81	5	abdulkadri	PERSON
gujaf-327	81	6	34	CARDINAL
gujaf-327	81	7	dmbs	ORG
gujaf-327	81	8	nigeria florence	GPE
gujaf-327	81	9	benjamin kumai gugong	PERSON
gujaf-327	81	10	augustine ayuba	ORG
gujaf-327	81	11	idris mohammed	PERSON
gujaf-327	81	12	covid-19	PERSON
gujaf-327	81	13	nigeria	GPE
gujaf-327	81	14	abdulrahman ngadi	PERSON
gujaf-327	81	15	abubakar	PERSON
gujaf-327	81	16	aliyu	PERSON
gujaf-327	81	17	abdu	PERSON
gujaf-327	81	18	abubakar	PERSON
gujaf-327	81	19	87	CARDINAL
gujaf-327	81	20	nigeria	GPE
gujaf-327	82	1	saka tunde abdulsalam	PERSON
gujaf-327	82	2	ph.d	NORP
gujaf-327	82	3	88-108	CARDINAL
gujaf-327	82	4	nigeria	GPE
gujaf-327	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-327	82	6	nigeria	GPE
gujaf-327	83	1	muhammad	PERSON
gujaf-327	83	2	aisha chado	PERSON
gujaf-327	83	3	142	CARDINAL
gujaf-327	83	4	nigeria	GPE
gujaf-327	83	5	joseph olorunfemi	PERSON
gujaf-327	83	6	143	CARDINAL
gujaf-327	83	7	nigeria	GPE
gujaf-327	83	8	ahmad abdullahi	PERSON
gujaf-327	83	9	dr ibrahim mohammed	PERSON
gujaf-327	83	10	dr isma’il	PERSON
gujaf-327	83	11	idris	PERSON
gujaf-327	83	12	156-171	QUANTITY
gujaf-327	83	13	202	CARDINAL
gujaf-327	83	14	nigeria	GPE
gujaf-327	84	1	muhammad	PERSON
gujaf-327	84	2	aisha chado	PERSON
gujaf-327	84	3	203	CARDINAL
gujaf-327	84	4	nigeria	GPE
gujaf-327	84	5	kayode david kolawole	PERSON
gujaf-327	84	6	222	CARDINAL
gujaf-327	84	7	5	CARDINAL
gujaf-327	84	8	2, october	DATE
gujaf-327	84	9	2024	DATE
gujaf-327	84	10	nigeria	GPE
gujaf-327	85	1	haruna muhammed musa	PERSON
gujaf-327	85	2	235	CARDINAL
gujaf-327	85	3	nigeria	GPE
gujaf-327	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-327	85	5	249-261	CARDINAL
gujaf-327	85	6	benue state	GPE
gujaf-327	85	7	nigeria	GPE
gujaf-327	85	8	caleb john	PERSON
gujaf-327	86	1	aliyu nuraddeen shehu	PERSON
gujaf-327	86	2	bello a. ahmad	PERSON
gujaf-327	86	3	ahmed aliyu	PERSON
gujaf-327	86	4	abdullahi phd	PERSON
gujaf-327	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-327	86	6	nigeria	GPE
gujaf-327	87	1	ibrahim kabir adedeji	PERSON
gujaf-327	87	2	dr ibrahim muhammed	PERSON
gujaf-327	88	1	muhammed habibu sabari prof	PERSON
gujaf-327	89	1	abiodun popoola	PERSON
gujaf-327	89	2	283	CARDINAL
gujaf-327	89	3	nigerian	NORP
gujaf-327	89	4	rofiat, prof	ORG
gujaf-327	90	1	sani abdullahi	PERSON
gujaf-327	90	2	dr.	PERSON
gujaf-327	90	3	ibrahim mohammed	PERSON
gujaf-327	91	1	ahmad dogarawa	PERSON
gujaf-327	91	2	.298-314	CARDINAL
gujaf-327	91	3	the nigerian exchange	ORG
gujaf-327	91	4	salisu isyaku dahiru	ORG
gujaf-327	91	5	adeyemi	GPE
gujaf-327	91	6	phd	PERSON
gujaf-327	91	7	suleiman salami	PERSON
gujaf-327	91	8	phd	PERSON
gujaf-327	91	9	315	CARDINAL
gujaf-327	91	10	lagos	GPE
gujaf-327	91	11	nigeria	GPE
gujaf-327	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-327	92	1	332-343	CARDINAL
gujaf-327	92	2	nigeria	GPE
gujaf-327	92	3	emmanuel imuede	PERSON
gujaf-327	92	4	344-356	CARDINAL
gujaf-327	92	5	nigeria	GPE
gujaf-327	92	6	daniel gbadebo	PERSON
gujaf-327	92	7	357	CARDINAL
gujaf-327	92	8	369	CARDINAL
gujaf-327	92	9	383	CARDINAL
gujaf-327	92	10	south africa	GPE
gujaf-327	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-327	93	2	384	CARDINAL
gujaf-327	93	3	nigeria	GPE
gujaf-327	93	4	ahmad abdullahi	PERSON
gujaf-327	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-327	93	6	idris	PERSON
gujaf-327	93	7	…………………………………………………………………………	PRODUCT
gujaf-327	93	8	397-413	CARDINAL
gujaf-327	93	9	5	CARDINAL
gujaf-327	93	10	2, october	DATE
gujaf-327	93	11	2024 19	DATE
gujaf-327	93	12	nigeria	GPE
gujaf-327	93	13	fatima shehu giwa department	PERSON
gujaf-327	93	14	08037050294	CARDINAL
gujaf-327	94	1	benjamin kumai gugong department	PERSON
gujaf-327	94	2	kaduna state university	ORG
gujaf-327	95	1	gloria pam dachomo department	PERSON
gujaf-327	95	2	kaduna state university	ORG
gujaf-327	96	1	doi	PERSON
gujaf-327	96	2	nigeria	GPE
gujaf-327	97	1	annual	DATE
gujaf-327	97	2	nigeria	GPE
gujaf-327	97	3	the period of ten years, 2012	DATE
gujaf-327	97	4	2021	CARDINAL
gujaf-327	97	5	16	CARDINAL
gujaf-327	97	6	nigeria	GPE
gujaf-327	98	1	multiple linear	ORG
gujaf-327	98	2	pearson correlation	ORG
gujaf-327	100	1	nigeria	GPE
gujaf-327	102	1	roe	PRODUCT
gujaf-327	102	2	1.0	CARDINAL
gujaf-327	102	3	2019	DATE
gujaf-327	105	1	ado et al.	PERSON
gujaf-327	105	2	2020	DATE
gujaf-327	107	1	ado et al.	PERSON
gujaf-327	107	2	2020	DATE
gujaf-327	109	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-327	109	2	5	CARDINAL
gujaf-327	109	3	2, october	DATE
gujaf-327	109	4	2024 20	DATE
gujaf-327	111	1	nigeria	GPE
gujaf-327	111	2	ado et al.	PERSON
gujaf-327	111	3	2020	DATE
gujaf-327	112	1	cadbury nig plc	ORG
gujaf-327	112	2	akintola williams	PERSON
gujaf-327	113	1	one	CARDINAL
gujaf-327	113	2	four	CARDINAL
gujaf-327	113	3	nigeria	GPE
gujaf-327	113	4	over n13 billion	MONEY
gujaf-327	113	5	2003-2006	DATE
gujaf-327	114	1	nigerian	NORP
gujaf-327	115	1	the recent years	DATE
gujaf-327	115	2	nigeria	GPE
gujaf-327	116	1	nigerian	NORP
gujaf-327	117	1	seven	CARDINAL
gujaf-327	117	2	n6,160,014	ORG
gujaf-327	117	3	2014	DATE
gujaf-327	117	4	10,562,372	MONEY
gujaf-327	117	5	2017	DATE
gujaf-327	117	6	nigerian stock exchange	ORG
gujaf-327	117	7	annual	DATE
gujaf-327	117	8	seven	CARDINAL
gujaf-327	117	9	2017	CARDINAL
gujaf-327	118	1	2018	DATE
gujaf-327	118	2	2022	CARDINAL
gujaf-327	118	3	honeywell	ORG
gujaf-327	118	4	2022	CARDINAL
gujaf-327	119	1	the financial years	DATE
gujaf-327	120	1	nigeria plc	ORG
gujaf-327	120	2	2020	DATE
gujaf-327	120	3	2018	DATE
gujaf-327	120	4	4,000,146	CARDINAL
gujaf-327	120	5	2019	DATE
gujaf-327	120	6	2020	DATE
gujaf-327	124	1	2021	CARDINAL
gujaf-327	124	2	europe	LOC
gujaf-327	124	3	2012	DATE
gujaf-327	124	4	tunisia	GPE
gujaf-327	124	5	sayyar	GPE
gujaf-327	124	6	2015	CARDINAL
gujaf-327	124	7	malaysia	GPE
gujaf-327	124	8	matoke, & omwenga	ORG
gujaf-327	124	9	2016	CARDINAL
gujaf-327	124	10	nairobi	GPE
gujaf-327	124	11	nigeria	GPE
gujaf-327	132	1	more than one	CARDINAL
gujaf-327	133	1	nigeria	GPE
gujaf-327	134	1	roe and eva	LAW
gujaf-327	134	2	nigeria	GPE
gujaf-327	135	1	gusau journal of accounting	ORG
gujaf-327	135	2	5	CARDINAL
gujaf-327	135	3	2, october	DATE
gujaf-327	135	4	2024 21	DATE
gujaf-327	135	5	the nigerian stock exchange	ORG
gujaf-327	136	1	salehi &	ORG
gujaf-327	136	2	2008	DATE
gujaf-327	138	1	ashari et al.	PERSON
gujaf-327	138	2	2020	DATE
gujaf-327	138	3	indonesia	GPE
gujaf-327	139	1	lassaad & fax (2020	ORG
gujaf-327	140	1	matoke & omwenga	ORG
gujaf-327	140	2	2016	DATE
gujaf-327	142	1	2019	DATE
gujaf-327	142	2	united kingdom	GPE
gujaf-327	143	1	2020	DATE
gujaf-327	143	2	jordanian	NORP
gujaf-327	144	1	jinadu	NORP
gujaf-327	144	2	2015	CARDINAL
gujaf-327	144	3	nigeria	GPE
gujaf-327	145	1	2016	DATE
gujaf-327	145	2	the first years	DATE
gujaf-327	146	1	chariri & diponegoro	ORG
gujaf-327	146	2	2017	CARDINAL
gujaf-327	147	1	sayyar et al	PERSON
gujaf-327	147	2	2015	CARDINAL
gujaf-327	148	1	pham	GPE
gujaf-327	148	2	duong, & quang	ORG
gujaf-327	148	3	2017	CARDINAL
gujaf-327	148	4	ols	ORG
gujaf-327	148	5	7	CARDINAL
gujaf-327	149	1	junaidi et al.	PERSON
gujaf-327	149	2	2012	DATE
gujaf-327	152	1	2020	DATE
gujaf-327	152	2	nigeria	GPE
gujaf-327	153	1	gusau journal of accounting	ORG
gujaf-327	153	2	5	CARDINAL
gujaf-327	153	3	2, october	DATE
gujaf-327	153	4	2024 22	DATE
gujaf-327	153	5	jensen & meckling	ORG
gujaf-327	153	6	1976	DATE
gujaf-327	153	7	first	ORDINAL
gujaf-327	155	1	jensen & meckling	ORG
gujaf-327	155	2	1976	DATE
gujaf-327	157	1	watts	ORG
gujaf-327	158	1	stevenson	PERSON
gujaf-327	158	2	2019	DATE
gujaf-327	159	1	third	ORDINAL
gujaf-327	159	2	2020	DATE
gujaf-327	161	1	1	CARDINAL
gujaf-327	161	2	gusau journal of accounting	ORG
gujaf-327	161	3	5	CARDINAL
gujaf-327	161	4	2, october	DATE
gujaf-327	161	5	2024 23	DATE
gujaf-327	161	6	3.0	CARDINAL
gujaf-327	163	1	the nigerian stock exchange	ORG
gujaf-327	163	2	december 2021	DATE
gujaf-327	165	1	the years	DATE
gujaf-327	165	2	2012	DATE
gujaf-327	165	3	2021	CARDINAL
gujaf-327	165	4	annual	DATE
gujaf-327	166	1	16	CARDINAL
gujaf-327	166	2	21	CARDINAL
gujaf-327	166	3	the nigerian stock exchange	ORG
gujaf-327	166	4	31st december	DATE
gujaf-327	166	5	2021.which	CARDINAL
gujaf-327	166	6	76 per cent	MONEY
gujaf-327	166	7	ahmed et al.	PERSON
gujaf-327	166	8	2016	DATE
gujaf-327	167	1	end of year	DATE
gujaf-327	168	1	the nigerian stock exchange	ORG
gujaf-327	168	2	2012	DATE
gujaf-327	168	3	2021	CARDINAL
gujaf-327	170	1	two	CARDINAL
gujaf-327	170	2	roe	NORP
gujaf-327	176	1	………………………………	PRODUCT
gujaf-327	177	1	1	CARDINAL
gujaf-327	179	1	gusau journal of accounting	ORG
gujaf-327	179	2	5	CARDINAL
gujaf-327	179	3	2, october	DATE
gujaf-327	179	4	2024 24	DATE
gujaf-327	179	5	1	CARDINAL
gujaf-327	180	1	matoke & omwenga	ORG
gujaf-327	180	2	2016	DATE
gujaf-327	181	1	zahia &reda	ORG
gujaf-327	181	2	2012	DATE
gujaf-327	181	3	a particular year	DATE
gujaf-327	182	1	hassan &farouk	ORG
gujaf-327	182	2	2014	DATE
gujaf-327	182	3	1	CARDINAL
gujaf-327	182	4	2	CARDINAL
gujaf-327	182	5	1	CARDINAL
gujaf-327	182	6	0	CARDINAL
gujaf-327	182	7	ekwueme, &olufemi 2020	ORG
gujaf-327	183	1	ae	ORG
gujaf-327	183	2	ae	ORG
gujaf-327	183	3	5years	CARDINAL
gujaf-327	184	1	2016	DATE
gujaf-327	184	2	4	CARDINAL
gujaf-327	184	3	4	CARDINAL
gujaf-327	184	4	one	CARDINAL
gujaf-327	184	5	4	CARDINAL
gujaf-327	184	6	1989	DATE
gujaf-327	184	7	10years	CARDINAL
gujaf-327	184	8	0	CARDINAL
gujaf-327	185	1	2024	DATE
gujaf-327	186	1	gusau journal of accounting	ORG
gujaf-327	186	2	5	CARDINAL
gujaf-327	186	3	2, october	DATE
gujaf-327	186	4	2024 25	DATE
gujaf-327	186	5	4.0	CARDINAL
gujaf-327	186	6	2	CARDINAL
gujaf-327	186	7	roe eva	PERSON
gujaf-327	187	1	ja ae	PERSON
gujaf-327	187	2	0.88 .23 .84	MONEY
gujaf-327	187	3	0.04 .73 .79	MONEY
gujaf-327	187	4	0.69 .21 .36	MONEY
gujaf-327	187	5	0.19	CARDINAL
gujaf-327	187	6	8.48	CARDINAL
gujaf-327	187	7	2.09 2.98	CARDINAL
gujaf-327	187	8	2.17 1.05 -1.89 2.18	MONEY
gujaf-327	187	9	0.00 0.00 0.00 0.00 0.00	QUANTITY
gujaf-327	187	10	1.00	CARDINAL
gujaf-327	187	11	2024	DATE
gujaf-327	188	1	2	CARDINAL
gujaf-327	190	1	0.88	CARDINAL
gujaf-327	190	2	-.07 & .37	ORG
gujaf-327	191	1	.23	PERSON
gujaf-327	192	1	.84	CARDINAL
gujaf-327	192	2	0.00	CARDINAL
gujaf-327	192	3	1.00	CARDINAL
gujaf-327	192	4	.36	ORG
gujaf-327	192	5	36%	PERCENT
gujaf-327	193	1	.131	DATE
gujaf-327	193	2	0.00	CARDINAL
gujaf-327	193	3	1.00	CARDINAL
gujaf-327	194	1	34%	PERCENT
gujaf-327	195	1	ae	ORG
gujaf-327	195	2	0.04	CARDINAL
gujaf-327	195	3	0.00	CARDINAL
gujaf-327	195	4	0.00	CARDINAL
gujaf-327	195	5	1.00	CARDINAL
gujaf-327	195	6	0.19	CARDINAL
gujaf-327	195	7	19%	PERCENT
gujaf-327	196	1	0.73	CARDINAL
gujaf-327	196	2	0.00	CARDINAL
gujaf-327	196	3	1.00	CARDINAL
gujaf-327	197	1	.44	ORG
gujaf-327	197	2	44%.at	ORG
gujaf-327	197	3	0.00	CARDINAL
gujaf-327	197	4	1.00	CARDINAL
gujaf-327	198	1	.41	ORG
gujaf-327	198	2	41%	PERCENT
gujaf-327	199	1	0.69%	PERCENT
gujaf-327	199	2	roe	LAW
gujaf-327	199	3	0.21%	PERCENT
gujaf-327	200	1	.44	ORG
gujaf-327	200	2	nigeria	GPE
gujaf-327	201	1	ae	ORG
gujaf-327	201	2	0.19	CARDINAL
gujaf-327	202	1	nigeria	GPE
gujaf-327	203	1	gusau journal of accounting	ORG
gujaf-327	203	2	5	CARDINAL
gujaf-327	203	3	2, october	DATE
gujaf-327	203	4	2024 26	DATE
gujaf-327	203	5	3	CARDINAL
gujaf-327	203	6	ja ae	PERSON
gujaf-327	203	7	roe 1	LAW
gujaf-327	203	8	1	CARDINAL
gujaf-327	203	9	0.0297 1	CARDINAL
gujaf-327	203	10	2024	DATE
gujaf-327	204	1	3	CARDINAL
gujaf-327	204	2	one	CARDINAL
gujaf-327	204	3	0.2051	ORG
gujaf-327	206	1	0.1344	ORG
gujaf-327	206	2	0.0105	CARDINAL
gujaf-327	208	1	pagan lagrangian	ORG
gujaf-327	209	1	4	CARDINAL
gujaf-327	210	1	0.002	CARDINAL
gujaf-327	210	2	3.79 0.002	QUANTITY
gujaf-327	210	3	0.698075 ja .0312852	PERSON
gujaf-327	210	4	0.81	CARDINAL
gujaf-327	212	1	9.65	CARDINAL
gujaf-327	212	2	0.782203	MONEY
gujaf-327	212	3	0.3753	CARDINAL
gujaf-327	212	4	63.37	CARDINAL
gujaf-327	212	5	0.0000	CARDINAL
gujaf-327	212	6	2024	DATE
gujaf-327	213	1	4	CARDINAL
gujaf-327	214	1	5%	PERCENT
gujaf-327	215	1	5%	PERCENT
gujaf-327	216	1	0.0000	CARDINAL
gujaf-327	216	2	4	CARDINAL
gujaf-327	216	3	gusau journal of accounting	ORG
gujaf-327	216	4	5	CARDINAL
gujaf-327	216	5	2, october	DATE
gujaf-327	216	6	2024 27	DATE
gujaf-327	216	7	3.79	CARDINAL
gujaf-327	217	1	0.002	CARDINAL
gujaf-327	219	1	1%	PERCENT
gujaf-327	219	2	nigeria	GPE
gujaf-327	220	1	4.3	CARDINAL
gujaf-327	220	2	0.81	CARDINAL
gujaf-327	220	3	0.431	CARDINAL
gujaf-327	221	1	1%	PERCENT
gujaf-327	221	2	nigeria	GPE
gujaf-327	223	1	9.65	CARDINAL
gujaf-327	223	2	0.000	CARDINAL
gujaf-327	224	1	1%	PERCENT
gujaf-327	225	1	4	CARDINAL
gujaf-327	225	2	3.29	CARDINAL
gujaf-327	225	3	0	CARDINAL
gujaf-327	227	1	every 1%	PERCENT
gujaf-327	227	2	4	CARDINAL
gujaf-327	228	1	4	CARDINAL
gujaf-327	228	2	0.95	CARDINAL
gujaf-327	228	3	0	CARDINAL
gujaf-327	230	1	1%	PERCENT
gujaf-327	231	1	2	CARDINAL
gujaf-327	231	2	5	CARDINAL
gujaf-327	231	3	eva	NORP
gujaf-327	232	1	ja ae	PERSON
gujaf-327	232	2	0.0062	CARDINAL
gujaf-327	232	3	1	CARDINAL
gujaf-327	232	4	0.0710	CARDINAL
gujaf-327	232	5	0.0297 1	CARDINAL
gujaf-327	232	6	stata13	FAC
gujaf-327	232	7	2024	DATE
gujaf-327	233	1	5	CARDINAL
gujaf-327	233	2	0.2051	ORG
gujaf-327	235	1	1%	PERCENT
gujaf-327	236	1	0.0062	CARDINAL
gujaf-327	236	2	0.1512	CARDINAL
gujaf-327	236	3	0.0851	ORG
gujaf-327	236	4	0.1027	PERSON
gujaf-327	236	5	1%	PERCENT
gujaf-327	236	6	5	CARDINAL
gujaf-327	236	7	2, october	DATE
gujaf-327	236	8	2024 28	DATE
gujaf-327	237	1	10	CARDINAL
gujaf-327	237	2	appendix	NORP
gujaf-327	239	1	0.9931	CARDINAL
gujaf-327	239	2	pagan lagrangian	ORG
gujaf-327	240	1	0.000	CARDINAL
gujaf-327	241	1	6	CARDINAL
gujaf-327	241	2	0.201	CARDINAL
gujaf-327	241	3	3.58	CARDINAL
gujaf-327	242	1	10.02 0.000	QUANTITY
gujaf-327	242	2	0.76	CARDINAL
gujaf-327	242	3	2.09	CARDINAL
gujaf-327	242	4	0.7420	CARDINAL
gujaf-327	242	5	10	CARDINAL
gujaf-327	242	6	0.0000	CARDINAL
gujaf-327	242	7	2024	DATE
gujaf-327	243	1	5	CARDINAL
gujaf-327	243	2	179	CARDINAL
gujaf-327	243	3	5%	PERCENT
gujaf-327	244	1	5%	PERCENT
gujaf-327	245	1	5	CARDINAL
gujaf-327	245	2	0.0000	CARDINAL
gujaf-327	246	1	5	CARDINAL
gujaf-327	246	2	74%	PERCENT
gujaf-327	247	1	5	CARDINAL
gujaf-327	247	2	4.77	CARDINAL
gujaf-327	247	3	.2245196	WORK_OF_ART
gujaf-327	247	4	0.000	CARDINAL
gujaf-327	248	1	1%	PERCENT
gujaf-327	248	2	nigeria	GPE
gujaf-327	249	1	4.5	CARDINAL
gujaf-327	249	2	3.58	CARDINAL
gujaf-327	249	3	0.000	CARDINAL
gujaf-327	250	1	1%	PERCENT
gujaf-327	250	2	nigeria	GPE
gujaf-327	251	1	5	CARDINAL
gujaf-327	251	2	10.02	CARDINAL
gujaf-327	251	3	0	CARDINAL
gujaf-327	251	4	000	CARDINAL
gujaf-327	253	1	1%	PERCENT
gujaf-327	254	1	gusau journal of accounting	ORG
gujaf-327	254	2	5	CARDINAL
gujaf-327	254	3	2, october	DATE
gujaf-327	254	4	2024 29	DATE
gujaf-327	254	5	5	CARDINAL
gujaf-327	254	6	0.76	CARDINAL
gujaf-327	254	7	0.444	CARDINAL
gujaf-327	255	1	5	CARDINAL
gujaf-327	255	2	2.09	CARDINAL
gujaf-327	255	3	.0849285	GPE
gujaf-327	255	4	0.036	CARDINAL
gujaf-327	256	1	1%	PERCENT
gujaf-327	257	1	74%	PERCENT
gujaf-327	257	2	roe	ORG
gujaf-327	257	3	38%	PERCENT
gujaf-327	259	1	nigeria	GPE
gujaf-327	259	2	one	CARDINAL
gujaf-327	259	3	nigeria	GPE
gujaf-327	260	1	5	CARDINAL
gujaf-327	260	2	4.77	CARDINAL
gujaf-327	260	3	0.000	CARDINAL
gujaf-327	263	1	first	ORDINAL
gujaf-327	263	2	one	CARDINAL
gujaf-327	264	1	one	CARDINAL
gujaf-327	265	1	ashari & krismiaji	ORG
gujaf-327	265	2	2020	DATE
gujaf-327	265	3	matoke & omwenge	ORG
gujaf-327	265	4	2016	DATE
gujaf-327	266	1	nigeria	GPE
gujaf-327	266	2	two	CARDINAL
gujaf-327	266	3	nigeria	GPE
gujaf-327	267	1	5	CARDINAL
gujaf-327	267	2	3.58	CARDINAL
gujaf-327	267	3	0.000	CARDINAL
gujaf-327	270	1	second	ORDINAL
gujaf-327	270	2	two	CARDINAL
gujaf-327	271	1	two	CARDINAL
gujaf-327	272	1	barone, & gwillian	ORG
gujaf-327	272	2	2019	DATE
gujaf-327	272	3	2020	DATE
gujaf-327	273	1	nigeria	GPE
gujaf-327	273	2	three	CARDINAL
gujaf-327	273	3	nigeria	GPE
gujaf-327	274	1	5	CARDINAL
gujaf-327	274	2	gusau journal of accounting	ORG
gujaf-327	274	3	5	CARDINAL
gujaf-327	274	4	2, october	DATE
gujaf-327	274	5	2024 30	DATE
gujaf-327	274	6	10.02	CARDINAL
gujaf-327	274	7	0.000	CARDINAL
gujaf-327	280	1	third	ORDINAL
gujaf-327	281	1	three	CARDINAL
gujaf-327	282	1	2016	DATE
gujaf-327	282	2	elewa	NORP
gujaf-327	282	3	2019	DATE
gujaf-327	283	1	nigeria	GPE
gujaf-327	283	2	four	CARDINAL
gujaf-327	283	3	nigeria	GPE
gujaf-327	284	1	5	CARDINAL
gujaf-327	284	2	0.76	CARDINAL
gujaf-327	284	3	0.444	CARDINAL
gujaf-327	290	1	four	CARDINAL
gujaf-327	291	1	1989	DATE
gujaf-327	291	2	h.	GPE
gujaf-327	291	3	basiruddin	GPE
gujaf-327	291	4	r.	NORP
gujaf-327	291	5	zaleha	GPE
gujaf-327	291	6	s., & rashid, a.	ORG
gujaf-327	291	7	2015	DATE
gujaf-327	292	1	nigeria	GPE
gujaf-327	292	2	five	CARDINAL
gujaf-327	292	3	nigeria	GPE
gujaf-327	293	1	5	CARDINAL
gujaf-327	293	2	2.09	CARDINAL
gujaf-327	293	3	0.849285	CARDINAL
gujaf-327	293	4	0	CARDINAL
gujaf-327	297	1	five	CARDINAL
gujaf-327	298	1	five	CARDINAL
gujaf-327	299	1	1998	DATE
gujaf-327	299	2	2012	DATE
gujaf-327	300	1	5.0	CARDINAL
gujaf-327	300	2	nigeria	GPE
gujaf-327	304	1	four	CARDINAL
gujaf-327	304	2	nigeria	GPE
gujaf-327	304	3	only one	CARDINAL
gujaf-327	304	4	gusau journal of accounting	ORG
gujaf-327	304	5	5	CARDINAL
gujaf-327	304	6	2, october	DATE
gujaf-327	304	7	2024 31	DATE
gujaf-327	306	1	nigeria	GPE
gujaf-327	309	1	b.a.	GPE
gujaf-327	309	2	a.u.	GPE
gujaf-327	309	3	s.l.	ORG
gujaf-327	309	4	2020	DATE
gujaf-327	309	5	nigeria	GPE
gujaf-327	310	1	journal of critical review	ORG
gujaf-327	311	1	ahmed, m., n.	PERSON
gujaf-327	311	2	zakaree, s. & kolawole	ORG
gujaf-327	311	3	2016	CARDINAL
gujaf-327	312	1	nigeria	GPE
gujaf-327	313	1	research journal of finance	ORG
gujaf-327	313	2	7(4	CARDINAL
gujaf-327	313	3	47	CARDINAL
gujaf-327	314	1	amahalu	GPE
gujaf-327	314	2	n.n.	GPE
gujaf-327	314	3	b.o.	GPE
gujaf-327	314	4	2017	CARDINAL
gujaf-327	315	1	nigeria stock exchange	ORG
gujaf-327	315	2	7(2	CARDINAL
gujaf-327	315	3	117-130	CARDINAL
gujaf-327	316	1	ango	GPE
gujaf-327	316	2	i.y.	GPE
gujaf-327	316	3	m.i.	PERSON
gujaf-327	316	4	2017)determinants	CARDINAL
gujaf-327	316	5	nigeria	GPE
gujaf-327	317	1	funai journal of accounting	ORG
gujaf-327	317	2	finance,1(1),272-278	ORG
gujaf-327	318	1	ashari	ORG
gujaf-327	318	2	s.,&krismiaji	PERSON
gujaf-327	318	3	k.(2020):audit	ORG
gujaf-327	318	4	indonesian	NORP
gujaf-327	319	1	equity,22	DATE
gujaf-327	319	2	2	CARDINAL
gujaf-327	319	3	139	CARDINAL
gujaf-327	320	1	beatty	PERSON
gujaf-327	320	2	1989	DATE
gujaf-327	322	1	64	DATE
gujaf-327	322	2	693–709	CARDINAL
gujaf-327	322	3	blandon	ORG
gujaf-327	322	4	g.j, merino	PERSON
gujaf-327	322	5	c.a, argilés-bosch	PERSON
gujaf-327	322	6	m. j	PERSON
gujaf-327	322	7	ravenda	ORG
gujaf-327	322	8	d.(2021	ORG
gujaf-327	322	9	european	NORP
gujaf-327	323	1	journal of business economics	ORG
gujaf-327	323	2	22(5	CARDINAL
gujaf-327	323	3	1611	CARDINAL
gujaf-327	324	1	bouaziz	PERSON
gujaf-327	324	2	z.	PERSON
gujaf-327	324	3	2012	DATE
gujaf-327	325	1	tunisian	NORP
gujaf-327	326	1	the faculty of economics	ORG
gujaf-327	327	1	sfax university	ORG
gujaf-327	327	2	tunisia	GPE
gujaf-327	328	1	chariri, a.,& diponegoro	ORG
gujaf-327	328	2	2017	CARDINAL
gujaf-327	330	1	chi	PERSON
gujaf-327	330	2	w., & huang	ORG
gujaf-327	330	3	2005	DATE
gujaf-327	331	1	taiwan	GPE
gujaf-327	332	1	contemporary accounting and economics	ORG
gujaf-327	332	2	1	CARDINAL
gujaf-327	332	3	6592	DATE
gujaf-327	333	1	ekwueme	ORG
gujaf-327	333	2	c.m.	GPE
gujaf-327	333	3	o.g.	ORG
gujaf-327	333	4	2020).joint	CARDINAL
gujaf-327	333	5	nigeria	GPE
gujaf-327	334	1	ae-funai journal of accounting	ORG
gujaf-327	335	1	7(1	CARDINAL
gujaf-327	336	1	gusau journal of accounting	ORG
gujaf-327	336	2	5	CARDINAL
gujaf-327	336	3	2, october	DATE
gujaf-327	336	4	2024 32	DATE
gujaf-327	336	5	m. m.	PERSON
gujaf-327	336	6	2019	DATE
gujaf-327	337	1	approach.international journal of accounting	ORG
gujaf-327	337	2	9(1	CARDINAL
gujaf-327	337	3	229–244	CARDINAL
gujaf-327	338	1	nigeria plc	ORG
gujaf-327	338	2	annual	DATE
gujaf-327	338	3	2022	CARDINAL
gujaf-327	338	4	hassan	GPE
gujaf-327	338	5	s.u.	GPE
gujaf-327	338	6	m.a .(2014).impact	ORG
gujaf-327	338	7	22	CARDINAL
gujaf-327	339	1	honeywell	ORG
gujaf-327	339	2	annual	DATE
gujaf-327	339	3	year	DATE
gujaf-327	339	4	31 december	DATE
gujaf-327	339	5	2022	CARDINAL
gujaf-327	339	6	m. c. & meckling	PERSON
gujaf-327	340	1	w. h.	PERSON
gujaf-327	341	1	1976).theory	CARDINAL
gujaf-327	342	1	journal of financial economics	ORG
gujaf-327	342	2	3	CARDINAL
gujaf-327	342	3	4	CARDINAL
gujaf-327	342	4	305-360	CARDINAL
gujaf-327	343	1	jinadu	ORG
gujaf-327	343	2	s.a.	GPE
gujaf-327	343	3	a. b.	PERSON
gujaf-327	343	4	2015	DATE
gujaf-327	344	1	nigeria	GPE
gujaf-327	344	2	61-81	CARDINAL
gujaf-327	345	1	junaidi	ORG
gujaf-327	345	2	m.s.	GPE
gujaf-327	345	3	b.	PERSON
gujaf-327	345	4	2012	DATE
gujaf-327	347	1	14	CARDINAL
gujaf-327	347	2	303	CARDINAL
gujaf-327	348	1	khersiat	GPE
gujaf-327	348	2	11	CARDINAL
gujaf-327	348	3	1	CARDINAL
gujaf-327	348	4	3981	CARDINAL
gujaf-327	349	1	2019).firms	CARDINAL
gujaf-327	349	2	nigeria	GPE
gujaf-327	350	1	journal	ORG
gujaf-327	350	2	5(12)743-752	CARDINAL
gujaf-327	350	3	a., &sfax	ORG
gujaf-327	351	1	tunisian	NORP
gujaf-327	352	1	academy of accounting	ORG
gujaf-327	352	2	24	CARDINAL
gujaf-327	352	3	3	CARDINAL
gujaf-327	353	1	barone	GPE
gujaf-327	353	2	e., & gwillian	ORG
gujaf-327	353	3	d.	PERSON
gujaf-327	353	4	2019	DATE
gujaf-327	355	1	1	CARDINAL
gujaf-327	355	2	n., & omwenga	ORG
gujaf-327	355	3	j.	PERSON
gujaf-327	355	4	2016	CARDINAL
gujaf-327	356	1	nairobi securities exchange	ORG
gujaf-327	357	1	international journal of scientific	ORG
gujaf-327	357	2	6(11	CARDINAL
gujaf-327	357	3	372–381	CARDINAL
gujaf-327	357	4	i.e, & olorunsola	ORG
gujaf-327	357	5	f.f.	GPE
gujaf-327	357	6	nigeria	GPE
gujaf-327	358	1	international journal of current research.12	ORG
gujaf-327	358	2	5),11468-11474	DATE
gujaf-327	359	1	okaro	ORG
gujaf-327	359	2	c.s.	GPE
gujaf-327	359	3	okafor	PERSON
gujaf-327	359	4	o.g.	GPE
gujaf-327	359	5	nigeria	GPE
gujaf-327	359	6	two	CARDINAL
gujaf-327	359	7	international journal of research	ORG
gujaf-327	359	8	management.issue3,vol 6	DATE
gujaf-327	359	9	9	CARDINAL
gujaf-327	359	10	a.s.	GPE
gujaf-327	359	11	2020	DATE
gujaf-327	360	1	indianpacific journal of accounting	ORG
gujaf-327	360	2	4	CARDINAL
gujaf-327	360	3	2	CARDINAL
gujaf-327	360	4	46-60	DATE
gujaf-327	361	1	n. k.	PERSON
gujaf-327	361	2	duong	GPE
gujaf-327	361	3	h. n., & quang	PERSON
gujaf-327	361	4	t. p	ORG
gujaf-327	361	5	2017	CARDINAL
gujaf-327	362	1	vietnam	GPE
gujaf-327	362	2	9(1	CARDINAL
gujaf-327	363	1	pitkanen	PERSON
gujaf-327	363	2	j. (	PERSON
gujaf-327	363	3	2016	CARDINAL
gujaf-327	365	1	jyväskylä university school of business and economics	ORG
gujaf-327	366	1	gusau journal of accounting	ORG
gujaf-327	366	2	5	CARDINAL
gujaf-327	366	3	2, october	DATE
gujaf-327	366	4	2024 33	DATE
gujaf-327	366	5	m., & azary	ORG
gujaf-327	366	6	z. (2008	PERSON
gujaf-327	367	1	iranian	NORP
gujaf-327	367	2	3(10	CARDINAL
gujaf-327	367	3	65	CARDINAL
gujaf-327	367	4	h.	GPE
gujaf-327	367	5	basiruddin	GPE
gujaf-327	367	6	r.	NORP
gujaf-327	367	7	zaleha	GPE
gujaf-327	367	8	s., & rashid, a.	ORG
gujaf-327	367	9	2015	CARDINAL
gujaf-327	368	1	malaysia	GPE
gujaf-327	369	1	10(1	CARDINAL
gujaf-327	369	2	1-19	CARDINAL
gujaf-327	370	1	seven	CARDINAL
gujaf-327	370	2	annual	DATE
gujaf-327	370	3	2017	CARDINAL
gujaf-327	371	1	european	NORP
gujaf-327	371	2	9(2	CARDINAL
gujaf-327	371	3	205	CARDINAL
gujaf-327	372	1	stevenson	PERSON
gujaf-327	372	2	m. (	PERSON
gujaf-327	372	3	2019	DATE
gujaf-327	375	1	february 2	DATE
gujaf-327	376	1	10 september 2020	DATE
gujaf-327	377	1	tyokoso	PERSON
gujaf-327	377	2	g.m	PERSON
gujaf-327	377	3	ungwa,.m.m	ORG
gujaf-327	378	1	dmbs	ORG
gujaf-327	378	2	nigeria	GPE
gujaf-327	379	1	nigerian journal of management sciences	ORG
gujaf-327	379	2	6	CARDINAL
gujaf-327	379	3	1	CARDINAL
gujaf-327	379	4	159	CARDINAL
gujaf-327	379	5	watts	GPE
gujaf-327	379	6	r. l.	PERSON
gujaf-327	379	7	j. l.	PERSON
gujaf-327	379	8	1979	DATE
gujaf-327	381	1	54(1	CARDINAL
gujaf-327	381	2	273	CARDINAL
gujaf-327	382	1	zahia	PERSON
gujaf-327	382	2	d.	NORP
gujaf-327	382	3	2012	DATE
gujaf-327	384	1	algerian	NORP
gujaf-327	384	2	1	CARDINAL
gujaf-327	384	3	15	CARDINAL