id	sid	eid	entity	type
gujaf-329	1	1	gusau journal of accounting	ORG
gujaf-329	1	2	5	CARDINAL
gujaf-329	1	3	2, october	DATE
gujaf-329	1	4	2024	DATE
gujaf-329	2	1	5	CARDINAL
gujaf-329	2	2	2	CARDINAL
gujaf-329	2	3	october	DATE
gujaf-329	2	4	2024	CARDINAL
gujaf-329	2	5	2756-665x	CARDINAL
gujaf-329	2	6	social sciences	ORG
gujaf-329	2	7	federal university gusau	ORG
gujaf-329	2	8	zamfara state	GPE
gujaf-329	2	9	gusau journal of accounting	ORG
gujaf-329	2	10	5	CARDINAL
gujaf-329	2	11	2, october	DATE
gujaf-329	2	12	2024	CARDINAL
gujaf-329	2	13	5	CARDINAL
gujaf-329	2	14	2	CARDINAL
gujaf-329	2	15	october	DATE
gujaf-329	2	16	2024	CARDINAL
gujaf-329	2	17	2756-665x	CARDINAL
gujaf-329	2	18	social sciences	ORG
gujaf-329	2	19	federal university gusau	ORG
gujaf-329	2	20	zamfara state	GPE
gujaf-329	3	1	ahmadu bello university press limited	ORG
gujaf-329	3	2	zaria kaduna	PERSON
gujaf-329	3	3	nigeria	GPE
gujaf-329	4	1	08065949711	CARDINAL
gujaf-329	4	2	069-879121	CARDINAL
gujaf-329	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-329	5	2	5	CARDINAL
gujaf-329	5	3	2, october	DATE
gujaf-329	5	4	2024	CARDINAL
gujaf-329	5	5	shehu usman hassan department	PERSON
gujaf-329	6	1	muhammad mustapha	PERSON
gujaf-329	6	2	ahmadu bello university	ORG
gujaf-329	6	3	zaria	PERSON
gujaf-329	6	4	kaduna state	GPE
gujaf-329	7	1	umar farouk	PERSON
gujaf-329	7	2	federal university gusau	ORG
gujaf-329	7	3	zamfara state	GPE
gujaf-329	8	1	modu kumshe department of accounting	ORG
gujaf-329	8	2	university of maiduguri	ORG
gujaf-329	8	3	borno	GPE
gujaf-329	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-329	9	2	paul university	ORG
gujaf-329	10	1	prof kabir tahir hamid	PERSON
gujaf-329	10	2	bayero university	ORG
gujaf-329	10	3	kano	ORG
gujaf-329	11	1	prof	PERSON
gujaf-329	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-329	12	2	university of jos	ORG
gujaf-329	13	1	clifford ofurum department of accounting	ORG
gujaf-329	13	2	university of portharcourt	ORG
gujaf-329	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-329	15	2	ahmadu bello university	ORG
gujaf-329	15	3	zaria	PERSON
gujaf-329	16	1	prof	PERSON
gujaf-329	17	1	yusuf	PERSON
gujaf-329	18	1	b. rahman	PERSON
gujaf-329	18	2	lagos state university	ORG
gujaf-329	20	1	suleiman a. s. aruwa	PERSON
gujaf-329	20	2	nasarawa state university	ORG
gujaf-329	20	3	keffi	GPE
gujaf-329	22	1	muhammad junaidu	PERSON
gujaf-329	22	2	kurawa department of accounting	ORG
gujaf-329	22	3	university kano	ORG
gujaf-329	24	1	muhammad habibu sabari department	PERSON
gujaf-329	24	2	ahmadu bello university	ORG
gujaf-329	24	3	zaria.	PERSON
gujaf-329	25	1	gusau journal of accounting	ORG
gujaf-329	25	2	5	CARDINAL
gujaf-329	25	3	2, october	DATE
gujaf-329	25	4	2024	CARDINAL
gujaf-329	26	1	okpanachi joshua department of accounting	ORG
gujaf-329	26	2	nigerian defence academy	ORG
gujaf-329	26	3	kaduna	GPE
gujaf-329	27	1	hassan ibrahim department	PERSON
gujaf-329	27	2	ibb university	ORG
gujaf-329	27	3	niger state	GPE
gujaf-329	28	1	prof	PERSON
gujaf-329	29	1	mary okwo department of accounting	ORG
gujaf-329	29	2	enugu state university of science and technology	ORG
gujaf-329	31	1	aminu isah department of accounting	ORG
gujaf-329	31	2	bayero university	ORG
gujaf-329	31	3	kano	ORG
gujaf-329	32	1	prof	PERSON
gujaf-329	33	1	ahmadu bello department of accounting	ORG
gujaf-329	33	2	ahmadu bello university	ORG
gujaf-329	33	3	zaria	PERSON
gujaf-329	34	1	prof	PERSON
gujaf-329	35	1	musa yelwa abubakar department	PERSON
gujaf-329	35	2	usmanu danfodiyo university	ORG
gujaf-329	35	3	sokoto state	ORG
gujaf-329	36	1	prof	ORG
gujaf-329	37	1	salisu abubakar department of accounting	ORG
gujaf-329	37	2	ahmadu bello university	ORG
gujaf-329	37	3	zaria	PERSON
gujaf-329	37	4	kaduna state	GPE
gujaf-329	38	1	prof	PERSON
gujaf-329	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-329	39	2	bayero university	ORG
gujaf-329	40	1	prof	PERSON
gujaf-329	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-329	41	2	dutse	GPE
gujaf-329	41	3	jigawa state	GPE
gujaf-329	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-329	43	2	nigerian defence academy	ORG
gujaf-329	43	3	kaduna state	GPE
gujaf-329	44	1	prof	PERSON
gujaf-329	45	1	saidu adamu department of accounting	ORG
gujaf-329	47	1	american university of nigeria	ORG
gujaf-329	47	2	yola	ORG
gujaf-329	48	1	prof	PERSON
gujaf-329	49	1	fatima	PERSON
gujaf-329	49	2	university of maiduguri	ORG
gujaf-329	49	3	borno	GPE
gujaf-329	50	1	dr.	PERSON
gujaf-329	50	2	nasiru a. ka’oje	PERSON
gujaf-329	50	3	usmanu danfodiyo university	ORG
gujaf-329	50	4	sokoto	PERSON
gujaf-329	51	1	aminu abdullahi department of accounting	ORG
gujaf-329	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-329	52	1	gusau journal of accounting	ORG
gujaf-329	52	2	5	CARDINAL
gujaf-329	52	3	2, october	DATE
gujaf-329	52	4	2024	CARDINAL
gujaf-329	52	5	nasiru yunusa department	PERSON
gujaf-329	52	6	ahmadu bello university	ORG
gujaf-329	52	7	zaria	PERSON
gujaf-329	53	1	aisha	PERSON
gujaf-329	53	2	muhammad department	PERSON
gujaf-329	53	3	ahmadu bello university	ORG
gujaf-329	53	4	zaria	PERSON
gujaf-329	54	1	lawal muhammad	PERSON
gujaf-329	54	2	ahmadu bello university	ORG
gujaf-329	54	3	zaria	PERSON
gujaf-329	55	1	bashir umar farouk	PERSON
gujaf-329	55	2	federal university gusau	ORG
gujaf-329	55	3	zamfara state	GPE
gujaf-329	56	1	dr emmanuel omokhuale department	PERSON
gujaf-329	56	2	federal university gusau	ORG
gujaf-329	57	1	state advisory board	ORG
gujaf-329	58	1	kabiru isah	PERSON
gujaf-329	58	2	bayero university kano	ORG
gujaf-329	59	1	bashir	PERSON
gujaf-329	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-329	59	3	sokoto state	ORG
gujaf-329	61	1	muhammad tanko	PERSON
gujaf-329	61	2	kaduna state university	ORG
gujaf-329	61	3	kaduna	GPE
gujaf-329	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-329	62	2	sokoto state	ORG
gujaf-329	64	1	aliyu sulaiman kantudu	PERSON
gujaf-329	64	2	university kano	ORG
gujaf-329	65	1	yazid kabir ibrahim	PERSON
gujaf-329	65	2	federal university gusau	ORG
gujaf-329	65	3	zamfara state	GPE
gujaf-329	66	1	gusau journal of accounting	ORG
gujaf-329	66	2	5	CARDINAL
gujaf-329	66	3	2, october	DATE
gujaf-329	66	4	2024	CARDINAL
gujaf-329	66	5	gusau journal of accounting	ORG
gujaf-329	67	1	two	CARDINAL
gujaf-329	67	2	april and october annually	DATE
gujaf-329	68	1	the department of accounting	ORG
gujaf-329	68	2	social sciences	ORG
gujaf-329	68	3	federal university gusau	ORG
gujaf-329	68	4	zamfara state	GPE
gujaf-329	68	5	nigeria	GPE
gujaf-329	68	6	islamic finance	ORG
gujaf-329	68	7	islamic	NORP
gujaf-329	69	1	english	LANGUAGE
gujaf-329	70	1	more than 15	CARDINAL
gujaf-329	70	2	a4	ORG
gujaf-329	70	3	1.5	CARDINAL
gujaf-329	70	4	12	CARDINAL
gujaf-329	71	1	25 percent	PERCENT
gujaf-329	72	1	5000	CARDINAL
gujaf-329	72	2	more than 250	CARDINAL
gujaf-329	72	3	four	CARDINAL
gujaf-329	73	1	apa 7th	PRODUCT
gujaf-329	74	1	5	CARDINAL
gujaf-329	74	2	2, october	DATE
gujaf-329	74	3	2024	CARDINAL
gujaf-329	78	1	fcmb	PERSON
gujaf-329	78	2	7278465011	DATE
gujaf-329	78	3	gusau journal of accounting	ORG
gujaf-329	78	4	a.u	PERSON
gujaf-329	78	5	federal university gusau	ORG
gujaf-329	78	6	zamfara state	GPE
gujaf-329	80	1	+2348069393824	DATE
gujaf-329	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-329	80	3	5	CARDINAL
gujaf-329	80	4	2, october	DATE
gujaf-329	80	5	2024	CARDINAL
gujaf-329	80	6	nigeria	GPE
gujaf-329	80	7	two	CARDINAL
gujaf-329	80	8	joseph olorunfemi akande	PERSON
gujaf-329	80	9	phd	PERSON
gujaf-329	80	10	1-18	CARDINAL
gujaf-329	80	11	nigeria	GPE
gujaf-329	80	12	fatima shehu giwa	PERSON
gujaf-329	81	1	benjamin kumai gugong	PERSON
gujaf-329	81	2	gloria pam dachomo	PERSON
gujaf-329	81	3	19-33	CARDINAL
gujaf-329	81	4	issa	PERSON
gujaf-329	81	5	abdulkadri	PERSON
gujaf-329	81	6	34	CARDINAL
gujaf-329	81	7	dmbs	ORG
gujaf-329	81	8	nigeria florence	GPE
gujaf-329	81	9	benjamin kumai gugong	PERSON
gujaf-329	81	10	augustine ayuba	ORG
gujaf-329	81	11	idris mohammed	PERSON
gujaf-329	81	12	covid-19	PERSON
gujaf-329	81	13	nigeria	GPE
gujaf-329	81	14	abdulrahman ngadi	PERSON
gujaf-329	81	15	abubakar	PERSON
gujaf-329	81	16	aliyu	PERSON
gujaf-329	81	17	abdu	PERSON
gujaf-329	81	18	abubakar	PERSON
gujaf-329	81	19	87	CARDINAL
gujaf-329	81	20	nigeria	GPE
gujaf-329	82	1	saka tunde abdulsalam	PERSON
gujaf-329	82	2	ph.d	NORP
gujaf-329	82	3	88-108	CARDINAL
gujaf-329	82	4	nigeria	GPE
gujaf-329	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-329	82	6	nigeria	GPE
gujaf-329	83	1	muhammad	PERSON
gujaf-329	83	2	aisha chado	PERSON
gujaf-329	83	3	142	CARDINAL
gujaf-329	83	4	nigeria	GPE
gujaf-329	83	5	joseph olorunfemi	PERSON
gujaf-329	83	6	143	CARDINAL
gujaf-329	83	7	nigeria	GPE
gujaf-329	83	8	ahmad abdullahi	PERSON
gujaf-329	83	9	dr ibrahim mohammed	PERSON
gujaf-329	83	10	dr isma’il	PERSON
gujaf-329	83	11	idris	PERSON
gujaf-329	83	12	156-171	QUANTITY
gujaf-329	83	13	202	CARDINAL
gujaf-329	83	14	nigeria	GPE
gujaf-329	84	1	muhammad	PERSON
gujaf-329	84	2	aisha chado	PERSON
gujaf-329	84	3	203	CARDINAL
gujaf-329	84	4	nigeria	GPE
gujaf-329	84	5	kayode david kolawole	PERSON
gujaf-329	84	6	222	CARDINAL
gujaf-329	84	7	5	CARDINAL
gujaf-329	84	8	2, october	DATE
gujaf-329	84	9	2024	DATE
gujaf-329	84	10	nigeria	GPE
gujaf-329	85	1	haruna muhammed musa	PERSON
gujaf-329	85	2	235	CARDINAL
gujaf-329	85	3	nigeria	GPE
gujaf-329	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-329	85	5	249-261	CARDINAL
gujaf-329	85	6	benue state	GPE
gujaf-329	85	7	nigeria	GPE
gujaf-329	85	8	caleb john	PERSON
gujaf-329	86	1	aliyu nuraddeen shehu	PERSON
gujaf-329	86	2	bello a. ahmad	PERSON
gujaf-329	86	3	ahmed aliyu	PERSON
gujaf-329	86	4	abdullahi phd	PERSON
gujaf-329	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-329	86	6	nigeria	GPE
gujaf-329	87	1	ibrahim kabir adedeji	PERSON
gujaf-329	87	2	dr ibrahim muhammed	PERSON
gujaf-329	88	1	muhammed habibu sabari prof	PERSON
gujaf-329	89	1	abiodun popoola	PERSON
gujaf-329	89	2	283	CARDINAL
gujaf-329	89	3	nigerian	NORP
gujaf-329	89	4	rofiat, prof	ORG
gujaf-329	90	1	sani abdullahi	PERSON
gujaf-329	90	2	dr.	PERSON
gujaf-329	90	3	ibrahim mohammed	PERSON
gujaf-329	91	1	ahmad dogarawa	PERSON
gujaf-329	91	2	.298-314	CARDINAL
gujaf-329	91	3	the nigerian exchange	ORG
gujaf-329	91	4	salisu isyaku dahiru	ORG
gujaf-329	91	5	adeyemi	GPE
gujaf-329	91	6	phd	PERSON
gujaf-329	91	7	suleiman salami	PERSON
gujaf-329	91	8	phd	PERSON
gujaf-329	91	9	315	CARDINAL
gujaf-329	91	10	lagos	GPE
gujaf-329	91	11	nigeria	GPE
gujaf-329	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-329	92	1	332-343	CARDINAL
gujaf-329	92	2	nigeria	GPE
gujaf-329	92	3	emmanuel imuede	PERSON
gujaf-329	92	4	344-356	CARDINAL
gujaf-329	92	5	nigeria	GPE
gujaf-329	92	6	daniel gbadebo	PERSON
gujaf-329	92	7	357	CARDINAL
gujaf-329	92	8	369	CARDINAL
gujaf-329	92	9	383	CARDINAL
gujaf-329	92	10	south africa	GPE
gujaf-329	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-329	93	2	384	CARDINAL
gujaf-329	93	3	nigeria	GPE
gujaf-329	93	4	ahmad abdullahi	PERSON
gujaf-329	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-329	93	6	idris	PERSON
gujaf-329	93	7	…………………………………………………………………………	PRODUCT
gujaf-329	93	8	397-413	CARDINAL
gujaf-329	93	9	5	CARDINAL
gujaf-329	93	10	2, october	DATE
gujaf-329	93	11	2024 88	DATE
gujaf-329	93	12	nigeria	GPE
gujaf-329	94	1	saka tunde abdulsalam	PERSON
gujaf-329	94	2	ph.d department	ORG
gujaf-329	94	3	kwara state university	ORG
gujaf-329	94	4	malete	GPE
gujaf-329	94	5	nigeria	GPE
gujaf-329	96	1	nigeria	GPE
gujaf-329	97	1	annual	DATE
gujaf-329	97	2	forty-seven	CARDINAL
gujaf-329	102	1	esd	NORP
gujaf-329	103	1	jel	ORG
gujaf-329	103	2	1.0	CARDINAL
gujaf-329	105	1	2020	DATE
gujaf-329	107	1	alam	PERSON
gujaf-329	107	2	tariq	PERSON
gujaf-329	107	3	2023	CARDINAL
gujaf-329	108	1	esd	ORG
gujaf-329	108	2	annual	DATE
gujaf-329	109	1	the nigerian exchange	ORG
gujaf-329	109	2	mailto:tunde.abdulsalam@kwasu.edu.ng mailto:abdulsalam.tunde@gmail.com https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of	PRODUCT
gujaf-329	109	3	5	CARDINAL
gujaf-329	109	4	2, october	DATE
gujaf-329	109	5	2024 89	DATE
gujaf-329	111	1	esd	ORG
gujaf-329	111	2	2006	DATE
gujaf-329	112	1	g3	ORG
gujaf-329	112	2	esd	ORG
gujaf-329	113	1	g3	ORG
gujaf-329	113	2	2010	DATE
gujaf-329	114	1	esd	PERSON
gujaf-329	115	1	alam	PERSON
gujaf-329	115	2	tariq	PERSON
gujaf-329	115	3	2023	CARDINAL
gujaf-329	115	4	esd	PRODUCT
gujaf-329	119	1	2023	CARDINAL
gujaf-329	119	2	esd	ORG
gujaf-329	120	1	annual	DATE
gujaf-329	120	2	3	CARDINAL
gujaf-329	122	1	2020	DATE
gujaf-329	122	2	mohammed, 2018	ORG
gujaf-329	122	3	esd	PRODUCT
gujaf-329	122	4	esd	PRODUCT
gujaf-329	122	5	2015	DATE
gujaf-329	123	1	esd	PRODUCT
gujaf-329	124	1	ho	PERSON
gujaf-329	125	1	gusau journal of accounting	ORG
gujaf-329	125	2	5	CARDINAL
gujaf-329	125	3	2, october	DATE
gujaf-329	125	4	2024 90	DATE
gujaf-329	126	1	forty-seven	PERCENT
gujaf-329	126	2	47	CARDINAL
gujaf-329	126	3	seven	CARDINAL
gujaf-329	127	1	the period (2011	DATE
gujaf-329	127	2	ccg	ORG
gujaf-329	127	3	the year	DATE
gujaf-329	127	4	covid-19	GPE
gujaf-329	127	5	nigeria	GPE
gujaf-329	128	1	esd	NORP
gujaf-329	129	1	two	CARDINAL
gujaf-329	129	2	fourth	ORDINAL
gujaf-329	129	3	section five	LAW
gujaf-329	130	1	annual	DATE
gujaf-329	130	2	diouf & boiral	ORG
gujaf-329	130	3	2019	DATE
gujaf-329	131	1	whittington & ekara	ORG
gujaf-329	131	2	2013	DATE
gujaf-329	132	1	esd	ORG
gujaf-329	132	2	esd	ORG
gujaf-329	133	1	2010	DATE
gujaf-329	133	2	fasb	ORG
gujaf-329	133	3	1980	DATE
gujaf-329	133	4	3	CARDINAL
gujaf-329	133	5	laskar & maji	ORG
gujaf-329	133	6	2018	DATE
gujaf-329	134	1	3	CARDINAL
gujaf-329	134	2	laskar & maji	ORG
gujaf-329	134	3	2018	DATE
gujaf-329	135	1	2006	DATE
gujaf-329	135	2	esi	ORG
gujaf-329	135	3	laskar & maji	ORG
gujaf-329	135	4	2018	DATE
gujaf-329	136	1	munshi & dutta	ORG
gujaf-329	136	2	2016	DATE
gujaf-329	137	1	esd	PRODUCT
gujaf-329	137	2	ccg	ORG
gujaf-329	137	3	nigeria	GPE
gujaf-329	137	4	2004	DATE
gujaf-329	138	1	ccg	ORG
gujaf-329	138	2	2011	DATE
gujaf-329	138	3	esd	NORP
gujaf-329	139	1	generation 3	CARDINAL
gujaf-329	139	2	esd	ORG
gujaf-329	140	1	gusau journal of accounting	ORG
gujaf-329	140	2	5	CARDINAL
gujaf-329	140	3	2, october	DATE
gujaf-329	140	4	2024 91	DATE
gujaf-329	141	1	two	CARDINAL
gujaf-329	141	2	annual	DATE
gujaf-329	145	1	1	CARDINAL
gujaf-329	145	2	1	CARDINAL
gujaf-329	145	3	social & environmental	ORG
gujaf-329	145	4	la 1	FAC
gujaf-329	145	5	la 2	FAC
gujaf-329	145	6	1	CARDINAL
gujaf-329	145	7	la 4	FAC
gujaf-329	145	8	3	CARDINAL
gujaf-329	145	9	dir	ORG
gujaf-329	145	10	4	CARDINAL
gujaf-329	145	11	5-----(core	CARDINAL
gujaf-329	145	12	8	CARDINAL
gujaf-329	145	13	10	CARDINAL
gujaf-329	145	14	26	CARDINAL
gujaf-329	145	15	27------(core	QUANTITY
gujaf-329	145	16	13	CARDINAL
gujaf-329	145	17	la 14	ORG
gujaf-329	145	18	1	CARDINAL
gujaf-329	145	19	2	CARDINAL
gujaf-329	145	20	3	CARDINAL
gujaf-329	146	1	4	CARDINAL
gujaf-329	146	2	freedom of association & collective bargaining	ORG
gujaf-329	147	1	5	CARDINAL
gujaf-329	147	2	5	CARDINAL
gujaf-329	147	3	2, october	DATE
gujaf-329	147	4	2024 92	DATE
gujaf-329	147	5	6	CARDINAL
gujaf-329	147	6	2006	DATE
gujaf-329	148	1	1	CARDINAL
gujaf-329	148	2	four	CARDINAL
gujaf-329	148	3	4	CARDINAL
gujaf-329	150	1	2	CARDINAL
gujaf-329	150	2	2 gri	QUANTITY
gujaf-329	150	3	2006	DATE
gujaf-329	151	1	esd	ORG
gujaf-329	151	2	2006	DATE
gujaf-329	151	3	esi	ORG
gujaf-329	152	1	third	ORDINAL
gujaf-329	152	2	gri, g3 2006	ORG
gujaf-329	153	1	esd	PRODUCT
gujaf-329	154	1	esd	PERSON
gujaf-329	154	2	gri, g3	ORG
gujaf-329	155	1	esd	ORG
gujaf-329	156	1	gri, g3 2006	ORG
gujaf-329	161	1	2006	DATE
gujaf-329	162	1	financial performance gusau journal of accounting	ORG
gujaf-329	162	2	5	CARDINAL
gujaf-329	162	3	2, october	DATE
gujaf-329	162	4	2024 93	DATE
gujaf-329	162	5	richardson	PERSON
gujaf-329	162	6	1999	DATE
gujaf-329	163	1	2016	CARDINAL
gujaf-329	163	2	tobin-q.	ORG
gujaf-329	164	1	2016	CARDINAL
gujaf-329	166	1	2016	CARDINAL
gujaf-329	169	1	kalai	PERSON
gujaf-329	169	2	2019	CARDINAL
gujaf-329	170	1	okudo	PERSON
gujaf-329	170	2	2023	CARDINAL
gujaf-329	171	1	2010	DATE
gujaf-329	172	1	hart (1995	LAW
gujaf-329	173	1	esd	ORG
gujaf-329	173	2	cfp	ORG
gujaf-329	173	3	esd	ORG
gujaf-329	173	4	cfp	ORG
gujaf-329	174	1	esd	ORG
gujaf-329	175	1	esd	ORG
gujaf-329	175	2	esd	ORG
gujaf-329	175	3	roe	PRODUCT
gujaf-329	177	1	clarkson, 1995	ORG
gujaf-329	179	1	freeman	PERSON
gujaf-329	179	2	reed	PERSON
gujaf-329	179	3	1983	DATE
gujaf-329	179	4	gusau journal of accounting	ORG
gujaf-329	179	5	5	CARDINAL
gujaf-329	179	6	2, october	DATE
gujaf-329	179	7	2024 94	DATE
gujaf-329	180	1	donaldson	ORG
gujaf-329	180	2	preston	PERSON
gujaf-329	180	3	1995	DATE
gujaf-329	182	1	st	PERSON
gujaf-329	183	1	st	PERSON
gujaf-329	185	1	alam	PERSON
gujaf-329	185	2	tariq	PERSON
gujaf-329	185	3	2023	CARDINAL
gujaf-329	186	1	pakistan	GPE
gujaf-329	188	1	dewi	PERSON
gujaf-329	188	2	widyawati	GPE
gujaf-329	188	3	2023	CARDINAL
gujaf-329	188	4	sixty-three	CARDINAL
gujaf-329	188	5	63	CARDINAL
gujaf-329	188	6	indonesian	NORP
gujaf-329	191	1	okudo	PERSON
gujaf-329	191	2	2023	CARDINAL
gujaf-329	191	3	eleven	CARDINAL
gujaf-329	191	4	11	CARDINAL
gujaf-329	191	5	between 2011 to 2021	DATE
gujaf-329	192	1	annual	DATE
gujaf-329	195	1	nwaigwe	GPE
gujaf-329	195	2	2022	CARDINAL
gujaf-329	195	3	2010-2019	DATE
gujaf-329	196	1	2021	CARDINAL
gujaf-329	196	2	sr	ORG
gujaf-329	198	1	2020	DATE
gujaf-329	198	2	pakistan	GPE
gujaf-329	198	3	5	CARDINAL
gujaf-329	198	4	2, october	DATE
gujaf-329	198	5	2024 95	DATE
gujaf-329	200	1	kalai	PERSON
gujaf-329	200	2	2019	DATE
gujaf-329	200	3	csr	ORG
gujaf-329	200	4	tunisia	GPE
gujaf-329	201	1	csr	ORG
gujaf-329	203	1	laskar	PERSON
gujaf-329	203	2	2018	DATE
gujaf-329	203	3	asian	NORP
gujaf-329	203	4	japan	GPE
gujaf-329	203	5	south korea	GPE
gujaf-329	203	6	indonesia	GPE
gujaf-329	203	7	india	GPE
gujaf-329	204	1	japan	GPE
gujaf-329	204	2	south korea	GPE
gujaf-329	204	3	india	GPE
gujaf-329	204	4	indonesia	GPE
gujaf-329	205	1	2017	CARDINAL
gujaf-329	205	2	218	CARDINAL
gujaf-329	205	3	the period 2008 to 2014	DATE
gujaf-329	206	1	srq	ORG
gujaf-329	207	1	the years	DATE
gujaf-329	208	1	li	PERSON
gujaf-329	208	2	2017	CARDINAL
gujaf-329	208	3	chinese	NORP
gujaf-329	208	4	shenzen stock exchange	ORG
gujaf-329	210	1	fp	ORG
gujaf-329	210	2	american	NORP
gujaf-329	210	3	indian	NORP
gujaf-329	210	4	munshi	PERSON
gujaf-329	210	5	2016	DATE
gujaf-329	211	1	eps and roa	GPE
gujaf-329	211	2	two	CARDINAL
gujaf-329	214	1	3.0	CARDINAL
gujaf-329	214	2	esd	ORG
gujaf-329	214	3	annual	DATE
gujaf-329	215	1	seventy-six	DATE
gujaf-329	216	1	khan	GPE
gujaf-329	216	2	2022	CARDINAL
gujaf-329	217	1	gusau journal of accounting	ORG
gujaf-329	217	2	5	CARDINAL
gujaf-329	217	3	2, october	DATE
gujaf-329	217	4	2024 96	DATE
gujaf-329	217	5	47	CARDINAL
gujaf-329	217	6	fifteen	CARDINAL
gujaf-329	217	7	15	CARDINAL
gujaf-329	217	8	sixty-two	CARDINAL
gujaf-329	217	9	62	CARDINAL
gujaf-329	217	10	morgan's	ORG
gujaf-329	217	11	1970	DATE
gujaf-329	218	1	annual	DATE
gujaf-329	218	2	esd	ORG
gujaf-329	219	1	seven	CARDINAL
gujaf-329	219	2	7	CARDINAL
gujaf-329	220	1	annual	DATE
gujaf-329	221	1	gri	PERSON
gujaf-329	221	2	3	CARDINAL
gujaf-329	221	3	annual	DATE
gujaf-329	222	1	esi	ORG
gujaf-329	222	2	five	CARDINAL
gujaf-329	222	3	zero	CARDINAL
gujaf-329	222	4	esd	ORG
gujaf-329	222	5	one	CARDINAL
gujaf-329	222	6	1	CARDINAL
gujaf-329	222	7	two	CARDINAL
gujaf-329	222	8	2	CARDINAL
gujaf-329	222	9	esd	PERSON
gujaf-329	222	10	three	CARDINAL
gujaf-329	222	11	3	CARDINAL
gujaf-329	222	12	esd	ORG
gujaf-329	222	13	four	CARDINAL
gujaf-329	222	14	4	CARDINAL
gujaf-329	222	15	esd	ORG
gujaf-329	224	1	esd	ORG
gujaf-329	225	1	esd	ORG
gujaf-329	226	1	1995	DATE
gujaf-329	226	2	loh	PERSON
gujaf-329	226	3	2017	CARDINAL
gujaf-329	227	1	ohlson	PERSON
gujaf-329	227	2	1995	DATE
gujaf-329	227	3	esd	ORG
gujaf-329	227	4	ae	ORG
gujaf-329	228	1	loh	ORG
gujaf-329	228	2	2017	CARDINAL
gujaf-329	229	1	loh	PERSON
gujaf-329	229	2	2017	CARDINAL
gujaf-329	230	1	mtr	CARDINAL
gujaf-329	230	2	psvqit	ORG
gujaf-329	230	3	ohsqit	ORG
gujaf-329	230	4	eqrqit	PERSON
gujaf-329	230	5	siq	GPE
gujaf-329	230	6	siq	GPE
gujaf-329	230	7	water gusau journal of accounting	ORG
gujaf-329	230	8	5	CARDINAL
gujaf-329	230	9	2, october	DATE
gujaf-329	230	10	2024 97	DATE
gujaf-329	230	11	siq	GPE
gujaf-329	230	12	siq	GPE
gujaf-329	230	13	siq	GPE
gujaf-329	230	14	siq	GPE
gujaf-329	230	15	siq	GPE
gujaf-329	230	16	siq	GPE
gujaf-329	230	17	freedom of association	ORG
gujaf-329	230	18	csz	PERSON
gujaf-329	231	1	4.0	CARDINAL
gujaf-329	231	2	3	CARDINAL
gujaf-329	231	3	gri.	ORG
gujaf-329	232	1	gusau journal of accounting	ORG
gujaf-329	232	2	5	CARDINAL
gujaf-329	232	3	2, october	DATE
gujaf-329	232	4	2024 98	DATE
gujaf-329	232	5	3	CARDINAL
gujaf-329	232	6	2024	CARDINAL
gujaf-329	232	7	3	CARDINAL
gujaf-329	232	8	10.939	CARDINAL
gujaf-329	232	9	21.73	CARDINAL
gujaf-329	233	1	10.39	CARDINAL
gujaf-329	234	1	11.63	CARDINAL
gujaf-329	234	2	6.59	CARDINAL
gujaf-329	234	3	6.02	CARDINAL
gujaf-329	234	4	10.78	CARDINAL
gujaf-329	235	1	0.00	CARDINAL
gujaf-329	235	2	26	CARDINAL
gujaf-329	237	1	6.02	CARDINAL
gujaf-329	239	1	product & service	ORG
gujaf-329	239	2	n diversity & equal	ORG
gujaf-329	239	3	10.93922	CARDINAL
gujaf-329	239	4	11.63213	CARDINAL
gujaf-329	239	5	15.88554	CARDINAL
gujaf-329	239	6	7.051205	ORG
gujaf-329	239	7	7.810241	CARDINAL
gujaf-329	239	8	2.88e+08	ORDINAL
gujaf-329	239	9	9.30e+08	CARDINAL
gujaf-329	239	10	16.90514	CARDINAL
gujaf-329	239	11	21.00000	CARDINAL
gujaf-329	239	12	1.38e+07	CARDINAL
gujaf-329	239	13	17.27169 maximu	QUANTITY
gujaf-329	239	14	21.73703 26.00000 20.00000	MONEY
gujaf-329	239	15	24.00000 22.00000 18.00000	MONEY
gujaf-329	241	1	22.82798	CARDINAL
gujaf-329	241	2	minimu	ORG
gujaf-329	241	3	3.912023 0.000000	QUANTITY
gujaf-329	243	1	9.439546	MONEY
gujaf-329	244	1	6.8285	CARDINAL
gujaf-329	244	2	6.368805	CARDINAL
gujaf-329	245	1	5.862692	ORG
gujaf-329	245	2	3.532936	MONEY
gujaf-329	246	1	3.722613	CARDINAL
gujaf-329	246	2	2.196718	PRODUCT
gujaf-329	246	3	0.880791 0.141723 0.413554	MONEY
gujaf-329	246	4	1.673078	CARDINAL
gujaf-329	246	5	2.314152	CARDINAL
gujaf-329	246	6	9.380981	CARDINAL
gujaf-329	246	7	2.163293	CARDINAL
gujaf-329	246	8	2.891204	ORG
gujaf-329	246	9	2.316981	ORG
gujaf-329	246	10	3.886390	MONEY
gujaf-329	246	11	2.948087	ORG
gujaf-329	246	12	77.11674	CARDINAL
gujaf-329	246	13	52.6116	CARDINAL
gujaf-329	246	14	26.99070	CARDINAL
gujaf-329	246	15	69.53479	CARDINAL
gujaf-329	246	16	134.8950 22.21897	CARDINAL
gujaf-329	246	17	25.13330	CARDINAL
gujaf-329	246	18	474.4287	CARDINAL
gujaf-329	246	19	1.3e+05 1.9e+05 9.0e+04 46.78796	DATE
gujaf-329	246	20	34531.59	CARDINAL
gujaf-329	246	21	1.08e+11	CARDINAL
gujaf-329	246	22	327.5992	CARDINAL
gujaf-329	246	23	15434.01	CARDINAL
gujaf-329	246	24	11376.85	CARDINAL
gujaf-329	251	1	376	CARDINAL
gujaf-329	251	2	376 376	CARDINAL
gujaf-329	251	3	gusau journal of accounting	ORG
gujaf-329	251	4	5	CARDINAL
gujaf-329	251	5	2, october	DATE
gujaf-329	251	6	2024 99	DATE
gujaf-329	251	7	15.88	CARDINAL
gujaf-329	251	8	16.60	CARDINAL
gujaf-329	251	9	11.68	CARDINAL
gujaf-329	251	10	7.05	CARDINAL
gujaf-329	251	11	1.28	CARDINAL
gujaf-329	251	12	7.8	CARDINAL
gujaf-329	251	13	7.7	CARDINAL
gujaf-329	251	14	1.62	CARDINAL
gujaf-329	251	15	19.6	CARDINAL
gujaf-329	251	16	0.00	CARDINAL
gujaf-329	251	17	24.0	CARDINAL
gujaf-329	252	1	19.6	CARDINAL
gujaf-329	253	1	1.62	CARDINAL
gujaf-329	253	2	1.28	CARDINAL
gujaf-329	254	1	3	CARDINAL
gujaf-329	255	1	more than 5%	PERCENT
gujaf-329	255	2	3	CARDINAL
gujaf-329	257	1	wooldridge	PERSON
gujaf-329	257	2	2010	DATE
gujaf-329	258	1	4	CARDINAL
gujaf-329	258	2	lagrange	GPE
gujaf-329	258	3	hausman	PERSON
gujaf-329	258	4	5	CARDINAL
gujaf-329	259	1	gusau journal of accounting	ORG
gujaf-329	259	2	5	CARDINAL
gujaf-329	259	3	2, october	DATE
gujaf-329	259	4	2024 100	CARDINAL
gujaf-329	259	5	4	CARDINAL
gujaf-329	259	6	2024	CARDINAL
gujaf-329	259	7	freedom of association	ORG
gujaf-329	259	8	1.0000	CARDINAL
gujaf-329	260	1	1.0000	CARDINAL
gujaf-329	261	1	0.3323 0.0731	MONEY
gujaf-329	261	2	0.2887 0.1224	MONEY
gujaf-329	262	1	1.0000	MONEY
gujaf-329	264	1	0.1765 0.3783	MONEY
gujaf-329	264	2	1.0000	MONEY
gujaf-329	266	1	0.0660	CARDINAL
gujaf-329	266	2	0.0901	CARDINAL
gujaf-329	266	3	0.2825	MONEY
gujaf-329	266	4	0.6021 0.3768	PRODUCT
gujaf-329	267	1	0.0367 0.0851	MONEY
gujaf-329	267	2	0.2766	CARDINAL
gujaf-329	268	1	0.4334 0.2527	MONEY
gujaf-329	268	2	1.0000	MONEY
gujaf-329	270	1	1.0000	MONEY
gujaf-329	271	1	assn	ORG
gujaf-329	272	1	0.1661	MONEY
gujaf-329	272	2	0.0100	CARDINAL
gujaf-329	272	3	0.1093	ORG
gujaf-329	272	4	0.1601 0.2471 0.0797	MONEY
gujaf-329	272	5	0.0296	CARDINAL
gujaf-329	273	1	0.4037	CARDINAL
gujaf-329	273	2	0.3288	CARDINAL
gujaf-329	273	3	0.2082 0.0008	CARDINAL
gujaf-329	273	4	0.0295 0.0323	CARDINAL
gujaf-329	274	1	0.1831	MONEY
gujaf-329	274	2	0.2184	CARDINAL
gujaf-329	274	3	0.0752 -0.0687 0.0868	MONEY
gujaf-329	274	4	0.0343 0.1498 -0.0268 -0.0152	QUANTITY
gujaf-329	274	5	0.0565 0.0832	MONEY
gujaf-329	275	1	1.0000	MONEY
gujaf-329	275	2	0.0477 0.0665	MONEY
gujaf-329	276	1	0.0229 -0.0572 0.0385	MONEY
gujaf-329	277	1	gusau journal of accounting	ORG
gujaf-329	277	2	5	CARDINAL
gujaf-329	277	3	2, october	DATE
gujaf-329	277	4	2024	CARDINAL
gujaf-329	277	5	4	CARDINAL
gujaf-329	278	1	eng	GPE
gujaf-329	278	2	wtm	GPE
gujaf-329	279	1	5	CARDINAL
gujaf-329	279	2	hausman	PERSON
gujaf-329	279	3	lagrange	GPE
gujaf-329	279	4	chi-statistics p	ORG
gujaf-329	279	5	fixinev	ORG
gujaf-329	279	6	28.59	CARDINAL
gujaf-329	280	1	14.88	CARDINAL
gujaf-329	280	2	13.55 0.000 fixinso 11.72	QUANTITY
gujaf-329	280	3	43.03	CARDINAL
gujaf-329	280	4	0.0000 8.72 0.5586	QUANTITY
gujaf-329	280	5	41.69	CARDINAL
gujaf-329	280	6	2024	CARDINAL
gujaf-329	280	7	5	CARDINAL
gujaf-329	281	1	less than 5%	PERCENT
gujaf-329	281	2	lagrange	GPE
gujaf-329	281	3	5	CARDINAL
gujaf-329	281	4	0.0000	CARDINAL
gujaf-329	281	5	0.0375	CARDINAL
gujaf-329	283	1	5	CARDINAL
gujaf-329	283	2	chi2	ORG
gujaf-329	283	3	0.9575	CARDINAL
gujaf-329	283	4	0.5586	CARDINAL
gujaf-329	283	5	5%	PERCENT
gujaf-329	283	6	los	GPE
gujaf-329	285	1	esd	PRODUCT
gujaf-329	286	1	gusau journal of accounting	ORG
gujaf-329	286	2	5	CARDINAL
gujaf-329	286	3	2, october	DATE
gujaf-329	286	4	2024 102	CARDINAL
gujaf-329	286	5	6 & 7	DATE
gujaf-329	286	6	6	CARDINAL
gujaf-329	286	7	1	CARDINAL
gujaf-329	286	8	2	CARDINAL
gujaf-329	286	9	1711575	DATE
gujaf-329	288	1	22,057 25,448	CARDINAL
gujaf-329	288	2	575,461	CARDINAL
gujaf-329	288	3	435,435	CARDINAL
gujaf-329	288	4	666,665	CARDINAL
gujaf-329	288	5	821,920	CARDINAL
gujaf-329	288	6	686,609	CARDINAL
gujaf-329	288	7	959,773	CARDINAL
gujaf-329	288	8	760,696	CARDINAL
gujaf-329	288	9	1.25	CARDINAL
gujaf-329	288	10	0.0000	PRODUCT
gujaf-329	288	11	.605511	PERSON
gujaf-329	289	1	1.175609	CARDINAL
gujaf-329	289	2	335	CARDINAL
gujaf-329	289	3	47	CARDINAL
gujaf-329	289	4	14	CARDINAL
gujaf-329	289	5	2024	CARDINAL
gujaf-329	290	1	1%	PERCENT
gujaf-329	290	2	5% and 10%	PERCENT
gujaf-329	290	3	6	CARDINAL
gujaf-329	290	4	nigeria	GPE
gujaf-329	292	1	5	CARDINAL
gujaf-329	292	2	2, october	DATE
gujaf-329	292	3	2024 103	DATE
gujaf-329	293	1	2	CARDINAL
gujaf-329	293	2	6	CARDINAL
gujaf-329	293	3	5%	PERCENT
gujaf-329	293	4	5%	PERCENT
gujaf-329	293	5	1%	PERCENT
gujaf-329	293	6	5%	PERCENT
gujaf-329	293	7	1%	PERCENT
gujaf-329	293	8	los	GPE
gujaf-329	296	1	7	CARDINAL
gujaf-329	296	2	1	CARDINAL
gujaf-329	296	3	2	CARDINAL
gujaf-329	304	1	.1702487	ORG
gujaf-329	305	1	1.0544106 1.3081206	CARDINAL
gujaf-329	305	2	767,353	CARDINAL
gujaf-329	305	3	662,604	CARDINAL
gujaf-329	305	4	928,949	CARDINAL
gujaf-329	305	5	741,316	CARDINAL
gujaf-329	305	6	105,314 203,971	CARDINAL
gujaf-329	305	7	310,277	CARDINAL
gujaf-329	305	8	273,620	CARDINAL
gujaf-329	306	1	5	CARDINAL
gujaf-329	306	2	2, october	DATE
gujaf-329	306	3	2024 104	DATE
gujaf-329	306	4	41.69	CARDINAL
gujaf-329	307	1	3.529719	CARDINAL
gujaf-329	307	2	335	CARDINAL
gujaf-329	307	3	47	CARDINAL
gujaf-329	307	4	14	CARDINAL
gujaf-329	307	5	2024	CARDINAL
gujaf-329	308	1	1%	PERCENT
gujaf-329	308	2	5% and 10%	PERCENT
gujaf-329	308	3	7	CARDINAL
gujaf-329	310	1	2	CARDINAL
gujaf-329	310	2	7	CARDINAL
gujaf-329	314	1	r2=32%	PERCENT
gujaf-329	314	2	11.72	CARDINAL
gujaf-329	316	1	two	CARDINAL
gujaf-329	316	2	two	CARDINAL
gujaf-329	316	3	0.103	CARDINAL
gujaf-329	316	4	5%	PERCENT
gujaf-329	316	5	los	GPE
gujaf-329	319	1	5	CARDINAL
gujaf-329	319	2	2, october	DATE
gujaf-329	319	3	2024 105	DATE
gujaf-329	321	1	5%	PERCENT
gujaf-329	321	2	los	GPE
gujaf-329	325	1	2020	DATE
gujaf-329	326	1	1%	PERCENT
gujaf-329	326	2	los	GPE
gujaf-329	327	1	laskar & maji	ORG
gujaf-329	327	2	2018	DATE
gujaf-329	330	1	kalai & sbais	ORG
gujaf-329	330	2	2019	DATE
gujaf-329	331	1	1%	PERCENT
gujaf-329	331	2	los	GPE
gujaf-329	332	1	third	ORDINAL
gujaf-329	332	2	2021	CARDINAL
gujaf-329	333	1	1%	PERCENT
gujaf-329	333	2	los	GPE
gujaf-329	334	1	okudo & amahalu	ORG
gujaf-329	334	2	2023	CARDINAL
gujaf-329	335	1	freedom of association	ORG
gujaf-329	335	2	5%	PERCENT
gujaf-329	335	3	los	GPE
gujaf-329	336	1	alam & tariq	ORG
gujaf-329	336	2	2023	CARDINAL
gujaf-329	337	1	5%	PERCENT
gujaf-329	337	2	los	GPE
gujaf-329	339	1	5	CARDINAL
gujaf-329	339	2	2, october	DATE
gujaf-329	339	3	2024 106	DATE
gujaf-329	340	1	alam	PERSON
gujaf-329	340	2	tariq	PERSON
gujaf-329	340	3	2023	CARDINAL
gujaf-329	340	4	2023	CARDINAL
gujaf-329	340	5	abdulsalam	PERSON
gujaf-329	340	6	2022	CARDINAL
gujaf-329	340	7	2021	CARDINAL
gujaf-329	340	8	2020	DATE
gujaf-329	340	9	kalai	PERSON
gujaf-329	340	10	2019	DATE
gujaf-329	340	11	laskar	PERSON
gujaf-329	340	12	2018	DATE
gujaf-329	340	13	li	PERSON
gujaf-329	340	14	2017	CARDINAL
gujaf-329	342	1	dewi	ORG
gujaf-329	342	2	widyawati	GPE
gujaf-329	342	3	2023	CARDINAL
gujaf-329	342	4	nwaigwe	GPE
gujaf-329	342	5	2022	CARDINAL
gujaf-329	342	6	2017	CARDINAL
gujaf-329	342	7	ameer	PERSON
gujaf-329	342	8	othman	PERSON
gujaf-329	342	9	2012	DATE
gujaf-329	342	10	esd	NORP
gujaf-329	343	1	1%	PERCENT
gujaf-329	343	2	5%	PERCENT
gujaf-329	343	3	5% and 1%	PERCENT
gujaf-329	343	4	los	GPE
gujaf-329	344	1	annual	DATE
gujaf-329	350	1	5.0	CARDINAL
gujaf-329	353	1	esd	ORG
gujaf-329	358	1	gusau journal of accounting	ORG
gujaf-329	358	2	5	CARDINAL
gujaf-329	358	3	2, october	DATE
gujaf-329	358	4	2024 107	DATE
gujaf-329	358	5	s. t.	PERSON
gujaf-329	358	6	2022	CARDINAL
gujaf-329	359	1	nigeria	GPE
gujaf-329	359	2	kwara state university (nigeria	ORG
gujaf-329	360	1	alam	PERSON
gujaf-329	360	2	z., & tariq	ORG
gujaf-329	360	3	2023	CARDINAL
gujaf-329	361	1	pakistan	GPE
gujaf-329	362	1	13(3	CARDINAL
gujaf-329	362	2	21582440231184856	DATE
gujaf-329	363	1	ameer, r., & othman	PERSON
gujaf-329	363	2	r.	NORP
gujaf-329	363	3	2012	DATE
gujaf-329	365	1	journal of business ethics	ORG
gujaf-329	365	2	108(1	CARDINAL
gujaf-329	365	3	61	CARDINAL
gujaf-329	366	1	h. y.	PERSON
gujaf-329	366	2	gerab	ORG
gujaf-329	366	3	f., & toste	ORG
gujaf-329	366	4	t. h.	ORG
gujaf-329	366	5	2017	CARDINAL
gujaf-329	368	1	7(2	CARDINAL
gujaf-329	368	2	clarkson	PERSON
gujaf-329	368	3	m. e. (	PERSON
gujaf-329	368	4	1995	DATE
gujaf-329	370	1	academy of management review	ORG
gujaf-329	370	2	20(1	CARDINAL
gujaf-329	370	3	92-117	CARDINAL
gujaf-329	371	1	dewi, a., & widyawati	ORG
gujaf-329	371	2	l.	PERSON
gujaf-329	371	3	2023	CARDINAL
gujaf-329	372	1	indonesian	NORP
gujaf-329	373	1	1199	CARDINAL
gujaf-329	373	2	1	CARDINAL
gujaf-329	374	1	012025	CARDINAL
gujaf-329	376	1	p. f.	PERSON
gujaf-329	376	2	2010	DATE
gujaf-329	378	1	international business & economics	ORG
gujaf-329	378	2	9(1	CARDINAL
gujaf-329	378	3	19-30	CARDINAL
gujaf-329	378	4	d., & boiral	ORG
gujaf-329	378	5	2017	CARDINAL
gujaf-329	380	1	30(3	CARDINAL
gujaf-329	380	2	643-667	CARDINAL
gujaf-329	381	1	donaldson	ORG
gujaf-329	381	2	t., & preston	ORG
gujaf-329	381	3	l. e. (	PERSON
gujaf-329	381	4	1995	DATE
gujaf-329	383	1	academy of management review	ORG
gujaf-329	383	2	20(1	CARDINAL
gujaf-329	383	3	65	CARDINAL
gujaf-329	384	1	1980	DATE
gujaf-329	386	1	2	CARDINAL
gujaf-329	386	2	fasb freeman	PERSON
gujaf-329	386	3	r. e.	PERSON
gujaf-329	386	4	d. l.	PERSON
gujaf-329	386	5	1983	DATE
gujaf-329	388	1	california	GPE
gujaf-329	388	2	25(3	CARDINAL
gujaf-329	388	3	88	CARDINAL
gujaf-329	389	1	konteos	PERSON
gujaf-329	389	2	g.	PERSON
gujaf-329	389	3	zafeiriou	GPE
gujaf-329	389	4	e., & partalidou	ORG
gujaf-329	389	5	x.	EVENT
gujaf-329	389	6	2016	DATE
gujaf-329	391	1	13(3	CARDINAL
gujaf-329	391	2	171	CARDINAL
gujaf-329	392	1	n.o.	GPE
gujaf-329	392	2	chukwubuikem	GPE
gujaf-329	392	3	p.v.	GPE
gujaf-329	392	4	2021	CARDINAL
gujaf-329	393	1	nigeria	GPE
gujaf-329	394	1	international journal of management	ORG
gujaf-329	394	2	3(5	CARDINAL
gujaf-329	394	3	265-280	CARDINAL
gujaf-329	395	1	2006	DATE
gujaf-329	396	1	amsterdam	GPE
gujaf-329	396	2	netherlands	GPE
gujaf-329	396	3	1995	DATE
gujaf-329	398	1	195(430	CARDINAL
gujaf-329	398	2	678–689	CARDINAL
gujaf-329	399	1	x.	GPE
gujaf-329	399	2	ahmed	GPE
gujaf-329	399	3	b.	PERSON
gujaf-329	399	4	hussain	GPE
gujaf-329	399	5	rehman, a.	PERSON
gujaf-329	399	6	ullah, i., & khan	ORG
gujaf-329	399	7	2020	DATE
gujaf-329	400	1	pakistani	NORP
gujaf-329	401	1	10(3	CARDINAL
gujaf-329	401	2	2158244020953180	DATE
gujaf-329	402	1	international accounting standard board	ORG
gujaf-329	402	2	2010	DATE
gujaf-329	404	1	8/2/2024	DATE
gujaf-329	404	2	gusau journal of accounting	ORG
gujaf-329	404	3	5	CARDINAL
gujaf-329	404	4	2, october	DATE
gujaf-329	404	5	2024 108	DATE
gujaf-329	404	6	l. & shais	ORG
gujaf-329	404	7	2019	DATE
gujaf-329	405	1	tunisia	GPE
gujaf-329	406	1	9(3	CARDINAL
gujaf-329	406	2	9	CARDINAL
gujaf-329	407	1	khan	GPE
gujaf-329	407	2	s. b.	PERSON
gujaf-329	407	3	laskar	GPE
gujaf-329	407	4	n., & choudhury	ORG
gujaf-329	407	5	k. s.	PERSON
gujaf-329	407	6	2022	CARDINAL
gujaf-329	409	1	6(9	CARDINAL
gujaf-329	409	2	2716-2723	CARDINAL
gujaf-329	410	1	krejcie	PERSON
gujaf-329	410	2	r.v. & morgan	ORG
gujaf-329	410	3	d.w.	GPE
gujaf-329	410	4	1970	DATE
gujaf-329	413	1	the 21st century	DATE
gujaf-329	414	1	http://www.emoderators.com/ipct-j/1998/n3-4/hill.hmtl	NORP
gujaf-329	414	2	n., & gopal maji	ORG
gujaf-329	414	3	2018	DATE
gujaf-329	415	1	asia	LOC
gujaf-329	416	1	asian	NORP
gujaf-329	416	2	26(4	CARDINAL
gujaf-329	416	3	414	CARDINAL
gujaf-329	417	1	loh	PERSON
gujaf-329	417	2	l., thomas	PERSON
gujaf-329	417	3	t., & wang	ORG
gujaf-329	417	4	2017	CARDINAL
gujaf-329	418	1	singapore	GPE
gujaf-329	419	1	mdpi	GPE
gujaf-329	419	2	9(11	CARDINAL
gujaf-329	419	3	2112	DATE
gujaf-329	420	1	s., & ricceri	ORG
gujaf-329	420	2	f.	PERSON
gujaf-329	420	3	2015	CARDINAL
gujaf-329	421	1	csr	ORG
gujaf-329	422	1	33	CARDINAL
gujaf-329	422	2	59	CARDINAL
gujaf-329	423	1	mohammed s.d.	PERSON
gujaf-329	423	2	2018	DATE
gujaf-329	424	1	nigerian	NORP
gujaf-329	425	1	6(2	CARDINAL
gujaf-329	425	2	56	CARDINAL
gujaf-329	426	1	munshi	PERSON
gujaf-329	426	2	d., & dutta	ORG
gujaf-329	426	3	s.	PERSON
gujaf-329	426	4	2016	DATE
gujaf-329	427	1	indian	NORP
gujaf-329	427	2	american	NORP
gujaf-329	428	1	serbian journal of management	ORG
gujaf-329	428	2	11(2	CARDINAL
gujaf-329	428	3	245-260	CARDINAL
gujaf-329	429	1	nwaigwe	ORDINAL
gujaf-329	429	2	n.g.	GPE
gujaf-329	429	3	ofoegbu	PERSON
gujaf-329	429	4	g.n.	GPE
gujaf-329	429	5	dibia	GPE
gujaf-329	429	6	n.o.	GPE
gujaf-329	429	7	2020	DATE
gujaf-329	430	1	nigeria	GPE
gujaf-329	431	1	cogent business & management	ORG
gujaf-329	431	2	9	CARDINAL
gujaf-329	431	3	1	CARDINAL
gujaf-329	431	4	a. u., & nwadialor	ORG
gujaf-329	431	5	2020	DATE
gujaf-329	432	1	nigeria	GPE
gujaf-329	433	1	journal of accounting	ORG
gujaf-329	433	2	6(1	CARDINAL
gujaf-329	433	3	40	CARDINAL
gujaf-329	434	1	j. a. (	PERSON
gujaf-329	434	2	1995	DATE
gujaf-329	436	1	research,11(2	ORG
gujaf-329	436	2	661	CARDINAL
gujaf-329	437	1	okudo	PERSON
gujaf-329	437	2	c.l.	GPE
gujaf-329	437	3	n.n.	GPE
gujaf-329	437	4	2023	CARDINAL
gujaf-329	438	1	nigeria	GPE
gujaf-329	439	1	international journal of advanced academic research	ORG
gujaf-329	439	2	9(3	CARDINAL
gujaf-329	439	3	47	CARDINAL
gujaf-329	440	1	qiu	GPE
gujaf-329	440	2	shaukat	PERSON
gujaf-329	440	3	r.	NORP
gujaf-329	440	4	2016	DATE
gujaf-329	442	1	british	NORP
gujaf-329	442	2	48(1	CARDINAL
gujaf-329	442	3	102-116	CARDINAL
gujaf-329	443	1	richardson	GPE
gujaf-329	443	2	a. j.	PERSON
gujaf-329	443	3	welker	ORG
gujaf-329	443	4	m., & hutchinson	ORG
gujaf-329	443	5	i. r.	PERSON
gujaf-329	443	6	1999	DATE
gujaf-329	445	1	1(1	CARDINAL
gujaf-329	445	2	17-43	CARDINAL
gujaf-329	446	1	umoren, a. o.	ORG
gujaf-329	446	2	isiavwe	ORG
gujaf-329	446	3	m. e., & morenike	PERSON
gujaf-329	446	4	a.t.	PERSON
gujaf-329	446	5	2016	CARDINAL
gujaf-329	447	1	nigeria	GPE
gujaf-329	448	1	2nd	ORDINAL
gujaf-329	448	2	annual	DATE
gujaf-329	449	1	983-998	CARDINAL
gujaf-329	450	1	whittington	PERSON
gujaf-329	450	2	m., & ekara, a.	ORG
gujaf-329	450	3	2013	DATE
gujaf-329	452	1	european accounting association	ORG
gujaf-329	453	1	36th	ORDINAL
gujaf-329	453	2	annual	DATE
gujaf-329	453	3	congress	ORG
gujaf-329	453	4	paris	GPE
gujaf-329	453	5	france	GPE
gujaf-329	454	1	wooldridge	PERSON
gujaf-329	454	2	j.m.	GPE
gujaf-329	454	3	2010	DATE
gujaf-329	455	1	section & panel	ORG