id	sid	eid	entity	type
gujaf-33	1	1	gusau journal of accounting	ORG
gujaf-33	1	2	1	CARDINAL
gujaf-33	1	3	2	CARDINAL
gujaf-33	1	4	october	DATE
gujaf-33	1	5	2020	DATE
gujaf-33	1	6	2756-665x	CARDINAL
gujaf-33	1	7	social sciences	ORG
gujaf-33	1	8	federal university gusau	ORG
gujaf-33	1	9	zamfara state	GPE
gujaf-33	1	10	nigeria gusau journal of accounting	ORG
gujaf-33	2	1	2, october,	DATE
gujaf-33	2	2	2020 1	DATE
gujaf-33	2	3	nigeria	GPE
gujaf-33	2	4	olalekan lasisi department of accounting	ORG
gujaf-33	2	5	air force institute of technology	ORG
gujaf-33	2	6	nigeria air force base	ORG
gujaf-33	2	7	kaduna lasmanyk30@gmail.com	GPE
gujaf-33	2	8	james george apochi bursary	PERSON
gujaf-33	2	9	air force institute of technology	ORG
gujaf-33	2	10	nigeria airforce base	GPE
gujaf-33	2	11	kaduna	GPE
gujaf-33	2	12	mahmood baffa	PERSON
gujaf-33	2	13	phd department of accounting	ORG
gujaf-33	2	14	air force institute of technology	ORG
gujaf-33	2	15	nigeria air force base	ORG
gujaf-33	2	16	kaduna kabiru	GPE
gujaf-33	2	17	badawiyu department	ORG
gujaf-33	2	18	air force institute of technology	ORG
gujaf-33	2	19	nigeria air force base	ORG
gujaf-33	3	1	kaduna	GPE
gujaf-33	5	1	nigeria	GPE
gujaf-33	6	1	annual	DATE
gujaf-33	6	2	twelve	CARDINAL
gujaf-33	6	3	12	CARDINAL
gujaf-33	6	4	nigeria	GPE
gujaf-33	6	5	2014-2018	DATE
gujaf-33	10	1	nigeria	GPE
gujaf-33	12	1	2, october	DATE
gujaf-33	12	2	2	CARDINAL
gujaf-33	14	1	1	CARDINAL
gujaf-33	15	1	2008	DATE
gujaf-33	15	2	nigerian	NORP
gujaf-33	16	1	2016	DATE
gujaf-33	17	1	19	CARDINAL
gujaf-33	17	2	fasanya & akinde	ORG
gujaf-33	17	3	2019	DATE
gujaf-33	19	1	spv	ORG
gujaf-33	19	2	hieu	NORP
gujaf-33	19	3	anh, chung & lien	ORG
gujaf-33	19	4	2020	DATE
gujaf-33	20	1	2016	DATE
gujaf-33	21	1	2019	DATE
gujaf-33	22	1	one	CARDINAL
gujaf-33	22	2	albaity & ibrahimy	ORG
gujaf-33	22	3	2015	DATE
gujaf-33	24	1	neelanjana	ORG
gujaf-33	24	2	hassan	PERSON
gujaf-33	24	3	2019	DATE
gujaf-33	27	1	gusau journal of accounting	ORG
gujaf-33	28	1	2, october,	DATE
gujaf-33	28	2	2020 3	DATE
gujaf-33	28	3	two	CARDINAL
gujaf-33	29	1	1956	DATE
gujaf-33	29	2	erasmus	PERSON
gujaf-33	29	3	2013	DATE
gujaf-33	29	4	2000	DATE
gujaf-33	29	5	2019	DATE
gujaf-33	30	1	second	ORDINAL
gujaf-33	30	2	miller	ORG
gujaf-33	30	3	modigliani	PERSON
gujaf-33	31	1	rahman	PERSON
gujaf-33	31	2	2008	DATE
gujaf-33	31	3	kamyabi	PERSON
gujaf-33	31	4	2014	DATE
gujaf-33	35	1	nigeria	GPE
gujaf-33	35	2	al.	PERSON
gujaf-33	35	3	2020	DATE
gujaf-33	36	1	venugopal	PERSON
gujaf-33	36	2	jampala	PERSON
gujaf-33	36	3	2019	DATE
gujaf-33	36	4	2019	DATE
gujaf-33	36	5	adesina et al	PERSON
gujaf-33	36	6	2017	CARDINAL
gujaf-33	36	7	şamiloğlu et al.	PERSON
gujaf-33	36	8	2017	CARDINAL
gujaf-33	36	9	mps	PERSON
gujaf-33	36	10	the end of year	DATE
gujaf-33	36	11	2015	CARDINAL
gujaf-33	36	12	venugopal & jampala	ORG
gujaf-33	36	13	2019	DATE
gujaf-33	37	1	nigeria	GPE
gujaf-33	37	2	ahmad et al.	PERSON
gujaf-33	37	3	2019	DATE
gujaf-33	37	4	a year	DATE
gujaf-33	37	5	a year	DATE
gujaf-33	39	1	2, october,	DATE
gujaf-33	39	2	2020 4	DATE
gujaf-33	40	1	nigeria	GPE
gujaf-33	42	1	dmbs	ORG
gujaf-33	42	2	nigeria	GPE
gujaf-33	43	1	dmbs	ORG
gujaf-33	43	2	nigeria	GPE
gujaf-33	44	1	2	CARDINAL
gujaf-33	44	2	ahmad et al.	PERSON
gujaf-33	44	3	2019	DATE
gujaf-33	46	1	kolawole et al.	PERSON
gujaf-33	46	2	2018	DATE
gujaf-33	47	1	one	CARDINAL
gujaf-33	47	2	ramakrishnan	GPE
gujaf-33	47	3	2018	DATE
gujaf-33	49	1	2018	DATE
gujaf-33	50	1	gusau journal of accounting	ORG
gujaf-33	51	1	2, october,	DATE
gujaf-33	51	2	2020 5	DATE
gujaf-33	52	1	2020	DATE
gujaf-33	54	1	modigliani	PERSON
gujaf-33	54	2	miller	ORG
gujaf-33	54	3	1961	DATE
gujaf-33	54	4	more than 50 years ago	DATE
gujaf-33	55	1	m&m	PERSON
gujaf-33	56	1	priya & mohanasundari	ORG
gujaf-33	56	2	2016	DATE
gujaf-33	57	1	two	CARDINAL
gujaf-33	59	1	2014	DATE
gujaf-33	60	1	2020	DATE
gujaf-33	64	1	2018	DATE
gujaf-33	66	1	hieu et al.	PERSON
gujaf-33	66	2	2020	DATE
gujaf-33	66	3	260	CARDINAL
gujaf-33	66	4	hochiminh stock exchange	ORG
gujaf-33	66	5	hose	PERSON
gujaf-33	66	6	vietnam	GPE
gujaf-33	66	7	2009 to 2018	DATE
gujaf-33	68	1	2, october,	DATE
gujaf-33	68	2	2020 6	DATE
gujaf-33	70	1	2019	DATE
gujaf-33	70	2	20	CARDINAL
gujaf-33	70	3	the amman stock exchange	ORG
gujaf-33	72	1	neelanjana	ORG
gujaf-33	72	2	hassan	PERSON
gujaf-33	72	3	2019	DATE
gujaf-33	72	4	35	CARDINAL
gujaf-33	72	5	malaysia	GPE
gujaf-33	72	6	2008	DATE
gujaf-33	72	7	2017	CARDINAL
gujaf-33	73	1	2019	DATE
gujaf-33	73	2	the johannesburg stock exchange	ORG
gujaf-33	73	3	2007	DATE
gujaf-33	73	4	2016	DATE
gujaf-33	75	1	2019	CARDINAL
gujaf-33	75	2	30	CARDINAL
gujaf-33	75	3	colombo stock exchange	ORG
gujaf-33	75	4	sri lanka	GPE
gujaf-33	75	5	2014	DATE
gujaf-33	75	6	2017	CARDINAL
gujaf-33	78	1	2015	CARDINAL
gujaf-33	78	2	319	CARDINAL
gujaf-33	78	3	the kuala lumpur stock exchange	ORG
gujaf-33	80	1	ahmad et al.	PERSON
gujaf-33	80	2	2019	DATE
gujaf-33	80	3	pakistan stock exchange	ORG
gujaf-33	81	1	17	CARDINAL
gujaf-33	81	2	the time period 2014	DATE
gujaf-33	81	3	2017	CARDINAL
gujaf-33	84	1	haque et al	PERSON
gujaf-33	85	1	2019	DATE
gujaf-33	85	2	11 years	DATE
gujaf-33	85	3	2004 to 2014	DATE
gujaf-33	85	4	35	CARDINAL
gujaf-33	86	1	2, october,	DATE
gujaf-33	86	2	2020 7	DATE
gujaf-33	86	3	dhaka stock exchange	ORG
gujaf-33	86	4	dse	ORG
gujaf-33	89	1	zainudin et al	PERSON
gujaf-33	90	1	2018	DATE
gujaf-33	90	2	malaysia	GPE
gujaf-33	91	1	166	CARDINAL
gujaf-33	91	2	the year 2003 to 2012	DATE
gujaf-33	92	1	baskin	PERSON
gujaf-33	92	2	malaysia	GPE
gujaf-33	93	1	jahfer	PERSON
gujaf-33	93	2	2016	CARDINAL
gujaf-33	93	3	sri lanka	GPE
gujaf-33	93	4	2009–2013	CARDINAL
gujaf-33	96	1	ibrahimy	PERSON
gujaf-33	96	2	2015	DATE
gujaf-33	96	3	319	CARDINAL
gujaf-33	96	4	kuala lumpur stock exchange	ORG
gujaf-33	96	5	malaysian	NORP
gujaf-33	99	1	3	CARDINAL
gujaf-33	99	2	annual	DATE
gujaf-33	99	3	the nigeria stock exchange	ORG
gujaf-33	99	4	the period 2014 to 2018	DATE
gujaf-33	100	1	the nigeria stock exchange	ORG
gujaf-33	102	1	12	CARDINAL
gujaf-33	103	1	gls	ORG
gujaf-33	107	1	gusau journal of accounting	ORG
gujaf-33	108	1	2, october,	DATE
gujaf-33	108	2	2020 8	DATE
gujaf-33	109	1	4	CARDINAL
gujaf-33	109	2	1	CARDINAL
gujaf-33	109	3	2014 to 2018	DATE
gujaf-33	110	1	9.04%	PERCENT
gujaf-33	110	2	dmb	PERSON
gujaf-33	111	1	0.26	CARDINAL
gujaf-33	111	2	1.78% and 21%	PERCENT
gujaf-33	112	1	1	CARDINAL
gujaf-33	113	1	spv	ORG
gujaf-33	114	1	table1	ORG
gujaf-33	116	1	60 9.04	CARDINAL
gujaf-33	116	2	46.05	MONEY
gujaf-33	116	3	60 0.26 0.21	CARDINAL
gujaf-33	116	4	1.03	CARDINAL
gujaf-33	116	5	60 1.78 1.87	QUANTITY
gujaf-33	116	6	7.04	CARDINAL
gujaf-33	116	7	22.51	CARDINAL
gujaf-33	116	8	2	CARDINAL
gujaf-33	117	1	0.3309	CARDINAL
gujaf-33	117	2	price(sugathadasa	GPE
gujaf-33	117	3	2019	DATE
gujaf-33	118	1	the gusau journal of accounting	ORG
gujaf-33	119	1	2, october,	DATE
gujaf-33	119	2	2020 9	DATE
gujaf-33	119	3	2019	DATE
gujaf-33	120	1	2016	DATE
gujaf-33	122	1	table1	ORG
gujaf-33	122	2	2	CARDINAL
gujaf-33	122	3	spv dps eps bs spv 1.0000	ORG
gujaf-33	122	4	0.3309	CARDINAL
gujaf-33	122	5	0.3430	CARDINAL
gujaf-33	122	6	0.5630	CARDINAL
gujaf-33	122	7	0.0000	MONEY
gujaf-33	123	1	1.40	CARDINAL
gujaf-33	123	2	less than 10	CARDINAL
gujaf-33	124	1	breush	PERSON
gujaf-33	126	1	chi-square	PERSON
gujaf-33	126	2	18.94	CARDINAL
gujaf-33	126	3	0.0000	CARDINAL
gujaf-33	128	1	gusau journal of accounting	ORG
gujaf-33	129	1	2, october,	DATE
gujaf-33	129	2	2020	DATE
gujaf-33	129	3	10	CARDINAL
gujaf-33	130	1	0.3022	CARDINAL
gujaf-33	131	1	0.0207	CARDINAL
gujaf-33	133	1	3	CARDINAL
gujaf-33	133	2	chi2	ORG
gujaf-33	133	3	1.40	CARDINAL
gujaf-33	133	4	18.94	CARDINAL
gujaf-33	133	5	0.0000 hausman	PRODUCT
gujaf-33	133	6	3.65	CARDINAL
gujaf-33	133	7	4.16 0.0207	CARDINAL
gujaf-33	133	8	4	CARDINAL
gujaf-33	133	9	0.77	CARDINAL
gujaf-33	134	1	about 77%	PERCENT
gujaf-33	135	1	about 23%	PERCENT
gujaf-33	136	1	4	CARDINAL
gujaf-33	136	2	less than 0.05	MONEY
gujaf-33	136	3	0.05	CARDINAL
gujaf-33	137	1	4	CARDINAL
gujaf-33	137	2	gls	ORG
gujaf-33	138	1	6.24 0.05	CARDINAL
gujaf-33	138	2	0.04	CARDINAL
gujaf-33	138	3	58.20 0.04	CARDINAL
gujaf-33	138	4	0.771	CARDINAL
gujaf-33	138	5	107.15	CARDINAL
gujaf-33	138	6	13	CARDINAL
gujaf-33	138	7	gusau journal of accounting	ORG
gujaf-33	139	1	2, october,	DATE
gujaf-33	139	2	2020 11	DATE
gujaf-33	139	3	4	CARDINAL
gujaf-33	139	4	6.24	CARDINAL
gujaf-33	139	5	0.05	CARDINAL
gujaf-33	139	6	1%	PERCENT
gujaf-33	139	7	6.24%	PERCENT
gujaf-33	144	1	2019	DATE
gujaf-33	144	2	venugopal	PERSON
gujaf-33	144	3	jampala	PERSON
gujaf-33	144	4	2019	DATE
gujaf-33	145	1	4	CARDINAL
gujaf-33	146	1	4.86	CARDINAL
gujaf-33	149	1	adesina et al	PERSON
gujaf-33	150	1	2017	CARDINAL
gujaf-33	151	1	0.048	CARDINAL
gujaf-33	152	1	2016	DATE
gujaf-33	153	1	5	CARDINAL
gujaf-33	153	2	nigeria	GPE
gujaf-33	154	1	nigeria	GPE
gujaf-33	156	1	2, october,	DATE
gujaf-33	156	2	2020 12	DATE
gujaf-33	158	1	nigerian	NORP
gujaf-33	166	1	adesina	PERSON
gujaf-33	166	2	k.	PERSON
gujaf-33	166	3	o. r.	PERSON
gujaf-33	166	4	o., & oriabe	ORG
gujaf-33	166	5	s.	GPE
gujaf-33	166	6	2017	CARDINAL
gujaf-33	167	1	nigerian	NORP
gujaf-33	168	1	e u r o e c	ORG
gujaf-33	168	2	1	CARDINAL
gujaf-33	168	3	36	CARDINAL
gujaf-33	168	4	185–195	CARDINAL
gujaf-33	169	1	ahmad	PERSON
gujaf-33	169	2	l.	GPE
gujaf-33	169	3	ejaz	PERSON
gujaf-33	169	4	s.	GPE
gujaf-33	169	5	baig	GPE
gujaf-33	169	6	w., nadeem	PERSON
gujaf-33	169	7	k., & shahid	ORG
gujaf-33	169	8	r.	PERSON
gujaf-33	169	9	2019	DATE
gujaf-33	170	1	pakistan stock exchange	ORG
gujaf-33	171	1	5(1	CARDINAL
gujaf-33	171	2	35–44	CARDINAL
gujaf-33	172	1	m. s.	PERSON
gujaf-33	172	2	al-yatama	PERSON
gujaf-33	172	3	s. k.	PERSON
gujaf-33	172	4	n. m.	PERSON
gujaf-33	172	5	k. m.	PERSON
gujaf-33	172	6	2019	DATE
gujaf-33	173	1	https://doi.org/10.5296/ieb.v5i1.14769	CARDINAL
gujaf-33	173	2	gusau journal of accounting	ORG
gujaf-33	174	1	2, october,	DATE
gujaf-33	174	2	2020 13	DATE
gujaf-33	174	3	kuwaiti	NORP
gujaf-33	175	1	world journal of finance	ORG
gujaf-33	175	2	4(1	CARDINAL
gujaf-33	176	1	dalyop	PERSON
gujaf-33	176	2	l. m.	PERSON
gujaf-33	176	3	sunday	DATE
gujaf-33	176	4	r. u., & bereh	ORG
gujaf-33	176	5	m. n.	PERSON
gujaf-33	176	6	2020	DATE
gujaf-33	177	1	nigeria	GPE
gujaf-33	178	1	tax academy research journal	ORG
gujaf-33	178	2	1(1	CARDINAL
gujaf-33	178	3	115–124	DATE
gujaf-33	179	1	haque	PERSON
gujaf-33	179	2	r.	NORP
gujaf-33	179	3	jahiruddin	GPE
gujaf-33	179	4	a. t. m.	PERSON
gujaf-33	179	5	f.	PERSON
gujaf-33	179	6	2019	DATE
gujaf-33	180	1	dhaka stock exchange	ORG
gujaf-33	181	1	australian academy of accounting	ORG
gujaf-33	181	2	4(3	CARDINAL
gujaf-33	181	3	89	CARDINAL
gujaf-33	182	1	hieu	PERSON
gujaf-33	182	2	t.	GPE
gujaf-33	182	3	anh, h.	ORG
gujaf-33	182	4	chung, q., & lien	ORG
gujaf-33	182	5	q.	PERSON
gujaf-33	182	6	2020	DATE
gujaf-33	183	1	vietnam	GPE
gujaf-33	184	1	national economics university	ORG
gujaf-33	184	2	vietnam	GPE
gujaf-33	185	1	6	CARDINAL
gujaf-33	185	2	67–78	CARDINAL
gujaf-33	186	1	s. e.	PERSON
gujaf-33	186	2	m., & ibrahimy	ORG
gujaf-33	186	3	a. i.	PERSON
gujaf-33	186	4	2015	DATE
gujaf-33	188	1	12(1	CARDINAL
gujaf-33	188	2	88–96	CARDINAL
gujaf-33	189	1	jahfer,	PERSON
gujaf-33	189	2	a., & mulafara,	ORG
gujaf-33	189	3	a. h.	PERSON
gujaf-33	189	4	2016	CARDINAL
gujaf-33	190	1	abdul hameed	PERSON
gujaf-33	192	1	j. managerial	PERSON
gujaf-33	192	2	8(2	CARDINAL
gujaf-33	192	3	97–108	CARDINAL
gujaf-33	193	1	2014	DATE
gujaf-33	194	1	the zimbabwe stock exchange	ORG
gujaf-33	195	1	international journal of science	ORG
gujaf-33	195	2	674	CARDINAL
gujaf-33	195	3	683	CARDINAL
gujaf-33	196	1	jones	PERSON
gujaf-33	196	2	c., & williams	ORG
gujaf-33	196	3	1999	DATE
gujaf-33	199	1	cambridge	GPE
gujaf-33	199	2	ma: national bureau of economic research	ORG
gujaf-33	200	1	kolawole	PERSON
gujaf-33	200	2	e.	GPE
gujaf-33	200	3	sadiq	PERSON
gujaf-33	200	4	m. s.	PERSON
gujaf-33	200	5	2018	DATE
gujaf-33	201	1	nigeria	GPE
gujaf-33	202	1	international journal of scientific	ORG
gujaf-33	202	2	8(6	CARDINAL
gujaf-33	202	3	289–302	CARDINAL
gujaf-33	203	1	miller	ORG
gujaf-33	203	2	m. h., & modigliani	PERSON
gujaf-33	203	3	f.	PERSON
gujaf-33	203	4	1961	DATE
gujaf-33	205	1	https://doi.org/10.3386/w7283 gusau journal of accounting	ORG
gujaf-33	206	1	2, october,	DATE
gujaf-33	206	2	14	CARDINAL
gujaf-33	207	1	411	CARDINAL
gujaf-33	207	2	s.	PERSON
gujaf-33	207	3	2019	DATE
gujaf-33	208	1	jordan	GPE
gujaf-33	208	2	jordan	GPE
gujaf-33	209	1	8(2	CARDINAL
gujaf-33	210	1	https://doi.org/10.5430/afr.v8n2p75 neelanjana	PERSON
gujaf-33	210	2	b. h., & hassan	ORG
gujaf-33	210	3	h. h.	PERSON
gujaf-33	210	4	2019	DATE
gujaf-33	211	1	malaysia	GPE
gujaf-33	212	1	international journal of recent technology	ORG
gujaf-33	212	2	212	CARDINAL
gujaf-33	212	3	224	CARDINAL
gujaf-33	213	1	ntui	ORG
gujaf-33	213	2	kawiche, p.	ORG
gujaf-33	213	3	t., & samwel	ORG
gujaf-33	213	4	2015	CARDINAL
gujaf-33	215	1	3(3	CARDINAL
gujaf-33	215	2	11–20	CARDINAL
gujaf-33	216	1	l.	PERSON
gujaf-33	216	2	2019	DATE
gujaf-33	218	1	12	CARDINAL
gujaf-33	218	2	1	CARDINAL
gujaf-33	218	3	1–10	CARDINAL
gujaf-33	219	1	premathilaka	PERSON
gujaf-33	219	2	w.	PERSON
gujaf-33	219	3	2019	DATE
gujaf-33	220	1	sri lanka	GPE
gujaf-33	221	1	3rd	ORDINAL
gujaf-33	221	2	3	CARDINAL
gujaf-33	221	3	1	CARDINAL
gujaf-33	221	4	priya m	PERSON
gujaf-33	221	5	mohanasundari m.	PERSON
gujaf-33	221	6	2016	CARDINAL
gujaf-33	223	1	journal of management sciences and technology	ORG
gujaf-33	224	1	3(3)raza	ORG
gujaf-33	224	2	h.	GPE
gujaf-33	224	3	ramakrishnan	GPE
gujaf-33	224	4	s.	GPE
gujaf-33	224	5	gillani	PERSON
gujaf-33	224	6	s. m. a. h.,	PERSON
gujaf-33	224	7	& ahmad4	ORG
gujaf-33	224	8	2018	DATE
gujaf-33	226	1	international journal of engineering & technology	ORG
gujaf-33	226	2	7(4	CARDINAL
gujaf-33	226	3	34–39	DATE
gujaf-33	227	1	h.	GPE
gujaf-33	227	2	ramakrishnan	GPE
gujaf-33	227	3	s.	GPE
gujaf-33	227	4	gillani	PERSON
gujaf-33	227	5	s. m. a. h.,	PERSON
gujaf-33	227	6	& ahmad4	ORG
gujaf-33	227	7	2018	DATE
gujaf-33	229	1	international journal of engineering & technology	ORG
gujaf-33	229	2	7(4	CARDINAL
gujaf-33	230	1	şamiloğlu, f.	PERSON
gujaf-33	230	2	a. o.	PERSON
gujaf-33	230	3	y. e.	PERSON
gujaf-33	230	4	2017	CARDINAL
gujaf-33	231	1	istanbul stock exchange	ORG
gujaf-33	232	1	iosr journal of economics	ORG
gujaf-33	232	2	8(4	CARDINAL
gujaf-33	232	3	49–53	DATE
gujaf-33	233	1	m., & ibrahimy	ORG
gujaf-33	233	2	a.i.	PERSON
gujaf-33	233	3	2015	CARDINAL
gujaf-33	235	1	12(1	CARDINAL
gujaf-33	235	2	226234	CARDINAL
gujaf-33	235	3	k. (	PERSON
gujaf-33	235	4	2019	DATE
gujaf-33	237	1	2, october,	DATE
gujaf-33	237	2	15	CARDINAL
gujaf-33	237	3	colombo stock exchange	ORG
gujaf-33	237	4	sri lanka	GPE
gujaf-33	238	1	venugopal	PERSON
gujaf-33	238	2	r., & jampala	ORG
gujaf-33	238	3	r. c.	PERSON
gujaf-33	238	4	2019	DATE
gujaf-33	239	1	indian	NORP
gujaf-33	240	1	the journal of indian management & strategy	ORG
gujaf-33	240	2	4–11	CARDINAL
gujaf-33	241	1	zainudin	PERSON
gujaf-33	241	2	r.	NORP
gujaf-33	241	3	mahdzan, n., & yet	GPE
gujaf-33	241	4	2018	DATE
gujaf-33	242	1	malaysia	GPE
gujaf-33	243	1	international journal of emerging markets	ORG
gujaf-33	243	2	13(1	CARDINAL
gujaf-33	243	3	203	CARDINAL
gujaf-33	243	4	https://doi.org/10.5958/0973-9343.2019.00010.3	NORP