id	sid	eid	entity	type
gujaf-331	1	1	gusau journal of accounting	ORG
gujaf-331	1	2	5	CARDINAL
gujaf-331	1	3	2, october	DATE
gujaf-331	1	4	2024	DATE
gujaf-331	2	1	5	CARDINAL
gujaf-331	2	2	2	CARDINAL
gujaf-331	2	3	october	DATE
gujaf-331	2	4	2024	CARDINAL
gujaf-331	2	5	2756-665x	CARDINAL
gujaf-331	2	6	social sciences	ORG
gujaf-331	2	7	federal university gusau	ORG
gujaf-331	2	8	zamfara state	GPE
gujaf-331	2	9	gusau journal of accounting	ORG
gujaf-331	2	10	5	CARDINAL
gujaf-331	2	11	2, october	DATE
gujaf-331	2	12	2024	CARDINAL
gujaf-331	2	13	5	CARDINAL
gujaf-331	2	14	2	CARDINAL
gujaf-331	2	15	october	DATE
gujaf-331	2	16	2024	CARDINAL
gujaf-331	2	17	2756-665x	CARDINAL
gujaf-331	2	18	social sciences	ORG
gujaf-331	2	19	federal university gusau	ORG
gujaf-331	2	20	zamfara state	GPE
gujaf-331	3	1	ahmadu bello university press limited	ORG
gujaf-331	3	2	zaria kaduna	PERSON
gujaf-331	3	3	nigeria	GPE
gujaf-331	4	1	08065949711	CARDINAL
gujaf-331	4	2	069-879121	CARDINAL
gujaf-331	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-331	5	2	5	CARDINAL
gujaf-331	5	3	2, october	DATE
gujaf-331	5	4	2024	CARDINAL
gujaf-331	5	5	shehu usman hassan department	PERSON
gujaf-331	6	1	muhammad mustapha	PERSON
gujaf-331	6	2	ahmadu bello university	ORG
gujaf-331	6	3	zaria	PERSON
gujaf-331	6	4	kaduna state	GPE
gujaf-331	7	1	umar farouk	PERSON
gujaf-331	7	2	federal university gusau	ORG
gujaf-331	7	3	zamfara state	GPE
gujaf-331	8	1	modu kumshe department of accounting	ORG
gujaf-331	8	2	university of maiduguri	ORG
gujaf-331	8	3	borno	GPE
gujaf-331	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-331	9	2	paul university	ORG
gujaf-331	10	1	prof kabir tahir hamid	PERSON
gujaf-331	10	2	bayero university	ORG
gujaf-331	10	3	kano	ORG
gujaf-331	11	1	prof	PERSON
gujaf-331	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-331	12	2	university of jos	ORG
gujaf-331	13	1	clifford ofurum department of accounting	ORG
gujaf-331	13	2	university of portharcourt	ORG
gujaf-331	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-331	15	2	ahmadu bello university	ORG
gujaf-331	15	3	zaria	PERSON
gujaf-331	16	1	prof	PERSON
gujaf-331	17	1	yusuf	PERSON
gujaf-331	18	1	b. rahman	PERSON
gujaf-331	18	2	lagos state university	ORG
gujaf-331	20	1	suleiman a. s. aruwa	PERSON
gujaf-331	20	2	nasarawa state university	ORG
gujaf-331	20	3	keffi	GPE
gujaf-331	22	1	muhammad junaidu	PERSON
gujaf-331	22	2	kurawa department of accounting	ORG
gujaf-331	22	3	university kano	ORG
gujaf-331	24	1	muhammad habibu sabari department	PERSON
gujaf-331	24	2	ahmadu bello university	ORG
gujaf-331	24	3	zaria.	PERSON
gujaf-331	25	1	gusau journal of accounting	ORG
gujaf-331	25	2	5	CARDINAL
gujaf-331	25	3	2, october	DATE
gujaf-331	25	4	2024	CARDINAL
gujaf-331	26	1	okpanachi joshua department of accounting	ORG
gujaf-331	26	2	nigerian defence academy	ORG
gujaf-331	26	3	kaduna	GPE
gujaf-331	27	1	hassan ibrahim department	PERSON
gujaf-331	27	2	ibb university	ORG
gujaf-331	27	3	niger state	GPE
gujaf-331	28	1	prof	PERSON
gujaf-331	29	1	mary okwo department of accounting	ORG
gujaf-331	29	2	enugu state university of science and technology	ORG
gujaf-331	31	1	aminu isah department of accounting	ORG
gujaf-331	31	2	bayero university	ORG
gujaf-331	31	3	kano	ORG
gujaf-331	32	1	prof	PERSON
gujaf-331	33	1	ahmadu bello department of accounting	ORG
gujaf-331	33	2	ahmadu bello university	ORG
gujaf-331	33	3	zaria	PERSON
gujaf-331	34	1	prof	PERSON
gujaf-331	35	1	musa yelwa abubakar department	PERSON
gujaf-331	35	2	usmanu danfodiyo university	ORG
gujaf-331	35	3	sokoto state	ORG
gujaf-331	36	1	prof	ORG
gujaf-331	37	1	salisu abubakar department of accounting	ORG
gujaf-331	37	2	ahmadu bello university	ORG
gujaf-331	37	3	zaria	PERSON
gujaf-331	37	4	kaduna state	GPE
gujaf-331	38	1	prof	PERSON
gujaf-331	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-331	39	2	bayero university	ORG
gujaf-331	40	1	prof	PERSON
gujaf-331	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-331	41	2	dutse	GPE
gujaf-331	41	3	jigawa state	GPE
gujaf-331	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-331	43	2	nigerian defence academy	ORG
gujaf-331	43	3	kaduna state	GPE
gujaf-331	44	1	prof	PERSON
gujaf-331	45	1	saidu adamu department of accounting	ORG
gujaf-331	47	1	american university of nigeria	ORG
gujaf-331	47	2	yola	ORG
gujaf-331	48	1	prof	PERSON
gujaf-331	49	1	fatima	PERSON
gujaf-331	49	2	university of maiduguri	ORG
gujaf-331	49	3	borno	GPE
gujaf-331	50	1	dr.	PERSON
gujaf-331	50	2	nasiru a. ka’oje	PERSON
gujaf-331	50	3	usmanu danfodiyo university	ORG
gujaf-331	50	4	sokoto	PERSON
gujaf-331	51	1	aminu abdullahi department of accounting	ORG
gujaf-331	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-331	52	1	gusau journal of accounting	ORG
gujaf-331	52	2	5	CARDINAL
gujaf-331	52	3	2, october	DATE
gujaf-331	52	4	2024	CARDINAL
gujaf-331	52	5	nasiru yunusa department	PERSON
gujaf-331	52	6	ahmadu bello university	ORG
gujaf-331	52	7	zaria	PERSON
gujaf-331	53	1	aisha	PERSON
gujaf-331	53	2	muhammad department	PERSON
gujaf-331	53	3	ahmadu bello university	ORG
gujaf-331	53	4	zaria	PERSON
gujaf-331	54	1	lawal muhammad	PERSON
gujaf-331	54	2	ahmadu bello university	ORG
gujaf-331	54	3	zaria	PERSON
gujaf-331	55	1	bashir umar farouk	PERSON
gujaf-331	55	2	federal university gusau	ORG
gujaf-331	55	3	zamfara state	GPE
gujaf-331	56	1	dr emmanuel omokhuale department	PERSON
gujaf-331	56	2	federal university gusau	ORG
gujaf-331	57	1	state advisory board	ORG
gujaf-331	58	1	kabiru isah	PERSON
gujaf-331	58	2	bayero university kano	ORG
gujaf-331	59	1	bashir	PERSON
gujaf-331	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-331	59	3	sokoto state	ORG
gujaf-331	61	1	muhammad tanko	PERSON
gujaf-331	61	2	kaduna state university	ORG
gujaf-331	61	3	kaduna	GPE
gujaf-331	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-331	62	2	sokoto state	ORG
gujaf-331	64	1	aliyu sulaiman kantudu	PERSON
gujaf-331	64	2	university kano	ORG
gujaf-331	65	1	yazid kabir ibrahim	PERSON
gujaf-331	65	2	federal university gusau	ORG
gujaf-331	65	3	zamfara state	GPE
gujaf-331	66	1	gusau journal of accounting	ORG
gujaf-331	66	2	5	CARDINAL
gujaf-331	66	3	2, october	DATE
gujaf-331	66	4	2024	CARDINAL
gujaf-331	66	5	gusau journal of accounting	ORG
gujaf-331	67	1	two	CARDINAL
gujaf-331	67	2	april and october annually	DATE
gujaf-331	68	1	the department of accounting	ORG
gujaf-331	68	2	social sciences	ORG
gujaf-331	68	3	federal university gusau	ORG
gujaf-331	68	4	zamfara state	GPE
gujaf-331	68	5	nigeria	GPE
gujaf-331	68	6	islamic finance	ORG
gujaf-331	68	7	islamic	NORP
gujaf-331	69	1	english	LANGUAGE
gujaf-331	70	1	more than 15	CARDINAL
gujaf-331	70	2	a4	ORG
gujaf-331	70	3	1.5	CARDINAL
gujaf-331	70	4	12	CARDINAL
gujaf-331	71	1	25 percent	PERCENT
gujaf-331	72	1	5000	CARDINAL
gujaf-331	72	2	more than 250	CARDINAL
gujaf-331	72	3	four	CARDINAL
gujaf-331	73	1	apa 7th	PRODUCT
gujaf-331	74	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-331	75	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-331	75	2	5	CARDINAL
gujaf-331	75	3	2, october	DATE
gujaf-331	75	4	2024	CARDINAL
gujaf-331	79	1	fcmb	PERSON
gujaf-331	79	2	7278465011	DATE
gujaf-331	79	3	gusau journal of accounting	ORG
gujaf-331	79	4	a.u	PERSON
gujaf-331	79	5	federal university gusau	ORG
gujaf-331	79	6	zamfara state	GPE
gujaf-331	81	1	+2348069393824	DATE
gujaf-331	81	2	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-331	81	3	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-331	81	4	5	CARDINAL
gujaf-331	81	5	2, october	DATE
gujaf-331	81	6	2024	CARDINAL
gujaf-331	81	7	nigeria	GPE
gujaf-331	81	8	two	CARDINAL
gujaf-331	81	9	joseph olorunfemi akande	PERSON
gujaf-331	81	10	phd .......................................................................................	PERSON
gujaf-331	82	1	1-18	CARDINAL
gujaf-331	82	2	nigeria	GPE
gujaf-331	82	3	fatima shehu giwa	PERSON
gujaf-331	83	1	benjamin kumai gugong	PERSON
gujaf-331	83	2	gloria pam dachomo	PERSON
gujaf-331	83	3	19-33	CARDINAL
gujaf-331	83	4	issa	PERSON
gujaf-331	83	5	abdulkadri	PERSON
gujaf-331	83	6	34	CARDINAL
gujaf-331	83	7	dmbs	ORG
gujaf-331	83	8	nigeria florence	GPE
gujaf-331	83	9	benjamin kumai gugong	PERSON
gujaf-331	83	10	augustine ayuba	ORG
gujaf-331	83	11	idris mohammed	PERSON
gujaf-331	83	12	48-69	CARDINAL
gujaf-331	83	13	covid-19	PERSON
gujaf-331	83	14	nigeria aliyu	LOC
gujaf-331	83	15	abubakar	GPE
gujaf-331	83	16	abbas	PERSON
gujaf-331	83	17	abdulrahman ngadi	PERSON
gujaf-331	83	18	abdu	PERSON
gujaf-331	83	19	abubakar	PERSON
gujaf-331	84	1	70-87	CARDINAL
gujaf-331	84	2	nigeria	GPE
gujaf-331	84	3	saka tunde abdulsalam	PERSON
gujaf-331	84	4	ph.d	NORP
gujaf-331	85	1	88-108	CARDINAL
gujaf-331	85	2	nigeria	GPE
gujaf-331	85	3	ibrahim yinka	PERSON
gujaf-331	85	4	agbeyinka	PERSON
gujaf-331	86	1	109-123	CARDINAL
gujaf-331	86	2	nigeria	GPE
gujaf-331	87	1	muhammad	PERSON
gujaf-331	87	2	aisha chado	PERSON
gujaf-331	88	1	124	CARDINAL
gujaf-331	88	2	nigeria	GPE
gujaf-331	88	3	joseph olorunfemi	PERSON
gujaf-331	89	1	143	CARDINAL
gujaf-331	89	2	nigeria	GPE
gujaf-331	89	3	ahmad abdullahi	PERSON
gujaf-331	89	4	dr ibrahim mohammed	PERSON
gujaf-331	89	5	dr isma’il	PERSON
gujaf-331	89	6	idris ....................................................................................................................	PERSON
gujaf-331	90	1	156	CARDINAL
gujaf-331	90	2	172	CARDINAL
gujaf-331	90	3	nigeria	GPE
gujaf-331	90	4	muhammad	PERSON
gujaf-331	90	5	aisha chado	PERSON
gujaf-331	90	6	203	CARDINAL
gujaf-331	90	7	nigeria	GPE
gujaf-331	90	8	kayode david kolawole	PERSON
gujaf-331	90	9	222	CARDINAL
gujaf-331	90	10	234	CARDINAL
gujaf-331	90	11	5	CARDINAL
gujaf-331	90	12	2, october	DATE
gujaf-331	90	13	2024	DATE
gujaf-331	90	14	nigeria	GPE
gujaf-331	91	1	haruna muhammed musa	PERSON
gujaf-331	91	2	235	CARDINAL
gujaf-331	91	3	nigeria	GPE
gujaf-331	91	4	ibrahim yinka	PERSON
gujaf-331	91	5	agbeyinka	PERSON
gujaf-331	92	1	249	CARDINAL
gujaf-331	92	2	benue state	GPE
gujaf-331	92	3	nigeria	GPE
gujaf-331	92	4	caleb john	PERSON
gujaf-331	93	1	aliyu nuraddeen shehu	PERSON
gujaf-331	93	2	bello a. ahmad	PERSON
gujaf-331	93	3	ahmed aliyu	PERSON
gujaf-331	93	4	abdullahi phd	PERSON
gujaf-331	93	5	mohammed musa abdulkarim phd ....................................................................	PERSON
gujaf-331	93	6	262	CARDINAL
gujaf-331	93	7	nigeria	GPE
gujaf-331	94	1	ibrahim kabir adedeji	PERSON
gujaf-331	94	2	dr ibrahim muhammed	PERSON
gujaf-331	95	1	muhammed habibu sabari prof	PERSON
gujaf-331	96	1	abiodun popoola	PERSON
gujaf-331	97	1	283	CARDINAL
gujaf-331	97	2	nigerian	NORP
gujaf-331	97	3	rofiat, prof	ORG
gujaf-331	97	4	sani abdullahi	PERSON
gujaf-331	97	5	dr.	PERSON
gujaf-331	97	6	ibrahim mohammed	PERSON
gujaf-331	98	1	ahmad dogarawa	PERSON
gujaf-331	99	1	298	CARDINAL
gujaf-331	99	2	the nigerian exchange	ORG
gujaf-331	99	3	salisu isyaku dahiru	ORG
gujaf-331	99	4	adeyemi	GPE
gujaf-331	99	5	phd	PERSON
gujaf-331	99	6	suleiman salami	PERSON
gujaf-331	99	7	phd	PERSON
gujaf-331	99	8	315	CARDINAL
gujaf-331	99	9	lagos	GPE
gujaf-331	99	10	nigeria	GPE
gujaf-331	99	11	kayode david kolawole	PERSON
gujaf-331	100	1	332-343	CARDINAL
gujaf-331	100	2	nigeria	GPE
gujaf-331	100	3	emmanuel imuede	PERSON
gujaf-331	101	1	344	CARDINAL
gujaf-331	101	2	nigeria	GPE
gujaf-331	101	3	daniel gbadebo	PERSON
gujaf-331	101	4	357	CARDINAL
gujaf-331	101	5	imuede	NORP
gujaf-331	101	6	369	CARDINAL
gujaf-331	101	7	383	CARDINAL
gujaf-331	101	8	south africa	GPE
gujaf-331	102	1	ahmed oluwatobi adekunle	PERSON
gujaf-331	103	1	384	CARDINAL
gujaf-331	103	2	nigeria	GPE
gujaf-331	103	3	ahmad abdullahi	PERSON
gujaf-331	103	4	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-331	103	5	idris	PERSON
gujaf-331	103	6	397-413	CARDINAL
gujaf-331	103	7	5	CARDINAL
gujaf-331	103	8	2, october	DATE
gujaf-331	103	9	2024 70	DATE
gujaf-331	103	10	covid-19	PERSON
gujaf-331	103	11	nigeria abubakar	PERSON
gujaf-331	103	12	aliyu department	ORG
gujaf-331	103	13	social sciences federal university	ORG
gujaf-331	103	14	abdulrahman ngadi department of accounting abu business school	ORG
gujaf-331	103	15	ahmadu bello university	ORG
gujaf-331	103	16	zaria	PERSON
gujaf-331	104	1	abdu, abubakar department of accounting abu business school ahmadu bello university	ORG
gujaf-331	104	2	zaria	PERSON
gujaf-331	104	3	nigeria	GPE
gujaf-331	104	4	covid-19	PERSON
gujaf-331	105	1	secondary	ORDINAL
gujaf-331	105	2	annual	DATE
gujaf-331	105	3	between 2021	CARDINAL
gujaf-331	105	4	2023	CARDINAL
gujaf-331	107	1	seventy-three	CARDINAL
gujaf-331	107	2	twenty three	CARDINAL
gujaf-331	107	3	nigeria	GPE
gujaf-331	107	4	31st december	DATE
gujaf-331	107	5	2023	CARDINAL
gujaf-331	108	1	fifty-two	CARDINAL
gujaf-331	108	2	twenty	CARDINAL
gujaf-331	110	1	nigeria	GPE
gujaf-331	111	1	nigeria	GPE
gujaf-331	113	1	sec	ORG
gujaf-331	113	2	frc	ORG
gujaf-331	113	3	nigeria	GPE
gujaf-331	114	1	covid-19	PERSON
gujaf-331	114	2	nigeria	GPE
gujaf-331	115	1	1.0	CARDINAL
gujaf-331	118	1	mailto:aliyunbuba@gmail.com mailto:ngadiabbas@gmail.com	ORG
gujaf-331	119	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-331	119	2	5	CARDINAL
gujaf-331	119	3	2, october	DATE
gujaf-331	119	4	2024 71	DATE
gujaf-331	119	5	2009	DATE
gujaf-331	123	1	section 845	LAW
gujaf-331	123	2	846	CARDINAL
gujaf-331	123	3	chapter six	LAW
gujaf-331	123	4	2020	DATE
gujaf-331	123	5	nigerian	NORP
gujaf-331	123	6	first	ORDINAL
gujaf-331	123	7	annual	DATE
gujaf-331	123	8	the securities and exchange commission	ORG
gujaf-331	123	9	between the financial year end and ninety days	DATE
gujaf-331	124	1	second	ORDINAL
gujaf-331	124	2	annual	DATE
gujaf-331	125	1	2010	DATE
gujaf-331	126	1	nigeria	GPE
gujaf-331	129	1	ibadin	ORG
gujaf-331	129	2	2015	CARDINAL
gujaf-331	137	1	2021	CARDINAL
gujaf-331	138	1	nigeria	GPE
gujaf-331	138	2	2021	CARDINAL
gujaf-331	140	1	nigerian	NORP
gujaf-331	140	2	covid-19	PRODUCT
gujaf-331	140	3	some weeks	DATE
gujaf-331	140	4	2020	DATE
gujaf-331	140	5	april of the same year	DATE
gujaf-331	140	6	nigerian	NORP
gujaf-331	140	7	exchage	ORG
gujaf-331	140	8	2023	CARDINAL
gujaf-331	141	1	gusau journal of accounting	ORG
gujaf-331	141	2	5	CARDINAL
gujaf-331	141	3	2, october	DATE
gujaf-331	141	4	2024 72	DATE
gujaf-331	141	5	nigeria	GPE
gujaf-331	143	1	the first quarter of 2020	DATE
gujaf-331	143	2	the end of august 2023	DATE
gujaf-331	143	3	the year 2020	DATE
gujaf-331	144	1	nascon allied industries plc	ORG
gujaf-331	144	2	nestle nigeria plc	ORG
gujaf-331	144	3	unilever nigeria plc	ORG
gujaf-331	144	4	international breweries plc	ORG
gujaf-331	144	5	wapco plc	ORG
gujaf-331	144	6	the year	DATE
gujaf-331	144	7	n15	PERSON
gujaf-331	144	8	n9.00	PERSON
gujaf-331	144	9	n9.40	GPE
gujaf-331	144	10	n850.00	ORG
gujaf-331	144	11	n5.50	ORG
gujaf-331	144	12	n10.10	ORG
gujaf-331	144	13	20th march, 2020	DATE
gujaf-331	145	1	friday 5th may	DATE
gujaf-331	145	2	2023	CARDINAL
gujaf-331	145	3	nascon allied industries plc	ORG
gujaf-331	145	4	nestle nigeria plc	ORG
gujaf-331	145	5	unilever nigeria plc	ORG
gujaf-331	145	6	n13.50	ORG
gujaf-331	145	7	international breweries plc	ORG
gujaf-331	145	8	wapco plc	ORG
gujaf-331	145	9	n26.00	ORG
gujaf-331	145	10	cashcraft asset management company	ORG
gujaf-331	145	11	2023	CARDINAL
gujaf-331	146	1	the nigerian exchange group	ORG
gujaf-331	146	2	the year 2020	DATE
gujaf-331	147	1	the end of august 2023	DATE
gujaf-331	147	2	2020	DATE
gujaf-331	147	3	2020	DATE
gujaf-331	147	4	cashcraft asset management company	ORG
gujaf-331	147	5	2023	CARDINAL
gujaf-331	148	1	covid-19	PERSON
gujaf-331	148	2	nigeria	GPE
gujaf-331	150	1	nigeria	GPE
gujaf-331	150	2	covid-19	PERSON
gujaf-331	151	1	nigeria	GPE
gujaf-331	151	2	covid-19	PERSON
gujaf-331	152	1	nigeria	GPE
gujaf-331	152	2	covid-19	PERSON
gujaf-331	153	1	nigeria	GPE
gujaf-331	153	2	covid-19	PERSON
gujaf-331	156	1	2011	DATE
gujaf-331	156	2	australia	GPE
gujaf-331	156	3	between 1990 and 2008	DATE
gujaf-331	158	1	20,025	CARDINAL
gujaf-331	158	2	19-year	DATE
gujaf-331	160	1	australia	GPE
gujaf-331	161	1	5	CARDINAL
gujaf-331	161	2	2, october	DATE
gujaf-331	161	3	2024 73	DATE
gujaf-331	161	4	australia	GPE
gujaf-331	161	5	australia	GPE
gujaf-331	162	1	2008	DATE
gujaf-331	163	1	rimmel	ORG
gujaf-331	163	2	2016	DATE
gujaf-331	163	3	954	CARDINAL
gujaf-331	163	4	1654	CARDINAL
gujaf-331	163	5	the johannesburg stock exchange	ORG
gujaf-331	163	6	between 2008 and 2013	DATE
gujaf-331	164	1	two	CARDINAL
gujaf-331	164	2	2008-2010	DATE
gujaf-331	164	3	2011-2013	DATE
gujaf-331	167	1	2018	DATE
gujaf-331	167	2	the nigerian stock exchange	ORG
gujaf-331	168	1	seven	CARDINAL
gujaf-331	168	2	nigeria	GPE
gujaf-331	169	1	between 2008 and 2015	DATE
gujaf-331	169	2	the period 2008 – 2011	DATE
gujaf-331	169	3	20122015	DATE
gujaf-331	176	1	2018	DATE
gujaf-331	176	2	nigerian	NORP
gujaf-331	177	1	2010 to 2014	DATE
gujaf-331	177	2	ols	ORG
gujaf-331	177	3	1995	DATE
gujaf-331	178	1	30	CARDINAL
gujaf-331	178	2	196	CARDINAL
gujaf-331	179	1	nigeria	GPE
gujaf-331	180	1	hirdinis	ORG
gujaf-331	180	2	2019	DATE
gujaf-331	180	3	forty-seven	CARDINAL
gujaf-331	180	4	indonesian	NORP
gujaf-331	180	5	2011	DATE
gujaf-331	180	6	2015	DATE
gujaf-331	181	1	seven	CARDINAL
gujaf-331	182	1	2020	DATE
gujaf-331	182	2	thirteen	CARDINAL
gujaf-331	182	3	jordan	GPE
gujaf-331	182	4	amman	GPE
gujaf-331	183	1	1995	DATE
gujaf-331	184	1	5	CARDINAL
gujaf-331	184	2	2, october	DATE
gujaf-331	184	3	2024 74	DATE
gujaf-331	185	1	between 2005 and	DATE
gujaf-331	185	2	2018	DATE
gujaf-331	186	1	indian	NORP
gujaf-331	186	2	thomas et al	PERSON
gujaf-331	186	3	2020	DATE
gujaf-331	186	4	covid-19	PERSON
gujaf-331	186	5	indian	NORP
gujaf-331	187	1	fourteen	CARDINAL
gujaf-331	187	2	50	CARDINAL
gujaf-331	188	1	50	CARDINAL
gujaf-331	188	2	14.19%	PERCENT
gujaf-331	188	3	11.3%	PERCENT
gujaf-331	189	1	indian	NORP
gujaf-331	189	2	11.73%	PERCENT
gujaf-331	189	3	10.29%	PERCENT
gujaf-331	191	1	burhanuddin	ORG
gujaf-331	191	2	2021	CARDINAL
gujaf-331	191	3	covid-19	PERSON
gujaf-331	191	4	indonesia	GPE
gujaf-331	192	1	100	CARDINAL
gujaf-331	193	1	indonesia	GPE
gujaf-331	193	2	fac	ORG
gujaf-331	193	3	indonesia	GPE
gujaf-331	193	4	covid-19	ORG
gujaf-331	194	1	eight	CARDINAL
gujaf-331	194	2	six	CARDINAL
gujaf-331	194	3	covid-19	ORG
gujaf-331	194	4	five	CARDINAL
gujaf-331	194	5	indonesian	NORP
gujaf-331	195	1	covid-19	PRODUCT
gujaf-331	195	2	74.4%	PERCENT
gujaf-331	195	3	25.6%	PERCENT
gujaf-331	197	1	2021	CARDINAL
gujaf-331	198	1	487	CARDINAL
gujaf-331	198	2	18	CARDINAL
gujaf-331	198	3	european	NORP
gujaf-331	198	4	the period 2009 to	DATE
gujaf-331	198	5	2017	CARDINAL
gujaf-331	202	1	2022	CARDINAL
gujaf-331	203	1	the amman stock exchange	ORG
gujaf-331	203	2	ase	ORG
gujaf-331	203	3	2002	DATE
gujaf-331	203	4	2017	DATE
gujaf-331	204	1	three	CARDINAL
gujaf-331	205	1	two	CARDINAL
gujaf-331	210	1	5	CARDINAL
gujaf-331	210	2	2, october	DATE
gujaf-331	210	3	2024 75	DATE
gujaf-331	214	1	1970	DATE
gujaf-331	217	1	3.0	CARDINAL
gujaf-331	218	1	13	CARDINAL
gujaf-331	219	1	three years	DATE
gujaf-331	220	1	covid-19	PRODUCT
gujaf-331	221	1	seventy-three	CARDINAL
gujaf-331	221	2	twenty-three	CARDINAL
gujaf-331	221	3	nigerian	NORP
gujaf-331	221	4	31st december	DATE
gujaf-331	221	5	2023	CARDINAL
gujaf-331	222	1	fifty-two	CARDINAL
gujaf-331	222	2	twenty	CARDINAL
gujaf-331	223	1	annual	DATE
gujaf-331	225	1	1995	DATE
gujaf-331	227	1	two	CARDINAL
gujaf-331	227	2	covid-19	PERSON
gujaf-331	227	3	shpit	DATE
gujaf-331	228	1	+β3divit	PERSON
gujaf-331	228	2	+ β4cfoit	GPE
gujaf-331	228	3	+ β5fzit	DATE
gujaf-331	229	1	1	CARDINAL
gujaf-331	229	2	covid-19	PERSON
gujaf-331	229	3	shpit	DATE
gujaf-331	230	1	ser +β3divit ser + β4cfoit ser + β5fzit	ORG
gujaf-331	230	2	2	CARDINAL
gujaf-331	230	3	gusau journal of accounting	ORG
gujaf-331	230	4	5	CARDINAL
gujaf-331	230	5	2, october	DATE
gujaf-331	230	6	2024 76	DATE
gujaf-331	230	7	shpit	DATE
gujaf-331	230	8	year	DATE
gujaf-331	230	9	year	DATE
gujaf-331	230	10	year	DATE
gujaf-331	230	11	year	DATE
gujaf-331	230	12	t. cfo	ORG
gujaf-331	231	1	year	DATE
gujaf-331	234	1	three months	DATE
gujaf-331	234	2	abubakar et al.	PERSON
gujaf-331	234	3	2020	DATE
gujaf-331	234	4	abubakar & abbas	ORG
gujaf-331	234	5	2021	DATE
gujaf-331	235	1	abubakar et al.	PERSON
gujaf-331	235	2	2020	DATE
gujaf-331	235	3	2022	CARDINAL
gujaf-331	236	1	bello	ORG
gujaf-331	236	2	2009	DATE
gujaf-331	236	3	2021	DATE
gujaf-331	237	1	2020	DATE
gujaf-331	237	2	2021	CARDINAL
gujaf-331	238	1	zavodny & prochazka	ORG
gujaf-331	238	2	2022	CARDINAL
gujaf-331	240	1	2010	DATE
gujaf-331	240	2	2022	CARDINAL
gujaf-331	241	1	gusau journal of accounting	ORG
gujaf-331	241	2	5	CARDINAL
gujaf-331	241	3	2, october	DATE
gujaf-331	241	4	2024 77 4.0	DATE
gujaf-331	244	1	ia	GPE
gujaf-331	245	1	4	CARDINAL
gujaf-331	245	2	1	CARDINAL
gujaf-331	245	3	2021	CARDINAL
gujaf-331	245	4	2023	CARDINAL
gujaf-331	246	1	0.21	CARDINAL
gujaf-331	246	2	264.94	CARDINAL
gujaf-331	246	3	156	CARDINAL
gujaf-331	246	4	79.75 14.75	CARDINAL
gujaf-331	246	5	156	CARDINAL
gujaf-331	246	6	41.29	CARDINAL
gujaf-331	246	7	1,337.24 174.46	CARDINAL
gujaf-331	246	8	156	CARDINAL
gujaf-331	246	9	8.05	CARDINAL
gujaf-331	246	10	cfo	ORG
gujaf-331	246	11	156	CARDINAL
gujaf-331	246	12	156	CARDINAL
gujaf-331	246	13	0.92	CARDINAL
gujaf-331	246	14	2024	CARDINAL
gujaf-331	246	15	4.1a	CARDINAL
gujaf-331	246	16	81.46	CARDINAL
gujaf-331	246	17	0.21	CARDINAL
gujaf-331	246	18	1,837.00	CARDINAL
gujaf-331	246	19	264.94	CARDINAL
gujaf-331	247	1	between 2021	CARDINAL
gujaf-331	247	2	2022	CARDINAL
gujaf-331	247	3	81.46	CARDINAL
gujaf-331	247	4	0.21	CARDINAL
gujaf-331	247	5	0.21	CARDINAL
gujaf-331	247	6	2021	CARDINAL
gujaf-331	247	7	1,837.00	CARDINAL
gujaf-331	247	8	2022	CARDINAL
gujaf-331	247	9	seplat energy plc	ORG
gujaf-331	247	10	264.94	CARDINAL
gujaf-331	248	1	5.70	CARDINAL
gujaf-331	248	2	79.75	CARDINAL
gujaf-331	248	3	14.75	CARDINAL
gujaf-331	249	1	5.70	CARDINAL
gujaf-331	249	2	2022	CARDINAL
gujaf-331	249	3	nigerian enamelware plc	ORG
gujaf-331	250	1	79.75	CARDINAL
gujaf-331	250	2	2021	CARDINAL
gujaf-331	250	3	14.75	CARDINAL
gujaf-331	250	4	5.70	CARDINAL
gujaf-331	250	5	41.29	CARDINAL
gujaf-331	250	6	41.53	CARDINAL
gujaf-331	250	7	1,337.24	DATE
gujaf-331	250	8	174.46	CARDINAL
gujaf-331	251	1	the gusau journal of accounting	ORG
gujaf-331	251	2	5	CARDINAL
gujaf-331	251	3	2, october	DATE
gujaf-331	251	4	2024 78	DATE
gujaf-331	251	5	41.29	CARDINAL
gujaf-331	251	6	nigerian brewery plc	ORG
gujaf-331	251	7	2022	CARDINAL
gujaf-331	251	8	1,337.24	DATE
gujaf-331	251	9	2022	CARDINAL
gujaf-331	251	10	174.46	CARDINAL
gujaf-331	251	11	41.29	CARDINAL
gujaf-331	252	1	2.77	CARDINAL
gujaf-331	253	1	0	CARDINAL
gujaf-331	253	2	49.92	CARDINAL
gujaf-331	253	3	seplat energy plc	ORG
gujaf-331	253	4	2021	CARDINAL
gujaf-331	253	5	8.05	CARDINAL
gujaf-331	254	1	12.79	CARDINAL
gujaf-331	254	2	between 2021	CARDINAL
gujaf-331	254	3	2022	CARDINAL
gujaf-331	254	4	2022	CARDINAL
gujaf-331	254	5	359.61	CARDINAL
gujaf-331	254	6	2021-2022	CARDINAL
gujaf-331	254	7	2022	CARDINAL
gujaf-331	254	8	seplat energy plc	ORG
gujaf-331	254	9	46.66	CARDINAL
gujaf-331	255	1	10.49	CARDINAL
gujaf-331	255	2	8.26	CARDINAL
gujaf-331	255	3	12.42	CARDINAL
gujaf-331	255	4	0.92	CARDINAL
gujaf-331	256	1	between 2021	CARDINAL
gujaf-331	256	2	2022	CARDINAL
gujaf-331	256	3	10.49	CARDINAL
gujaf-331	256	4	8.26	CARDINAL
gujaf-331	256	5	smart products nigeria plc	ORG
gujaf-331	256	6	2021	CARDINAL
gujaf-331	256	7	12.42	CARDINAL
gujaf-331	256	8	dangote cement plc	ORG
gujaf-331	256	9	2022	CARDINAL
gujaf-331	256	10	0.92	CARDINAL
gujaf-331	257	1	4.1b	CARDINAL
gujaf-331	257	2	2021	CARDINAL
gujaf-331	257	3	2023	CARDINAL
gujaf-331	257	4	60 1.917 0.20	QUANTITY
gujaf-331	257	5	6.06	CARDINAL
gujaf-331	257	6	1.65 0.6871949	CARDINAL
gujaf-331	257	7	60	CARDINAL
gujaf-331	257	8	9.99	CARDINAL
gujaf-331	257	9	3.431069	MONEY
gujaf-331	257	10	60	CARDINAL
gujaf-331	257	11	0.1430609 cfo	ORG
gujaf-331	257	12	60	CARDINAL
gujaf-331	257	13	0.523	CARDINAL
gujaf-331	257	14	7.91	CARDINAL
gujaf-331	257	15	60	CARDINAL
gujaf-331	257	16	11.08	CARDINAL
gujaf-331	257	17	0.6598747	CARDINAL
gujaf-331	257	18	2024	DATE
gujaf-331	257	19	1.92	CARDINAL
gujaf-331	257	20	0.20	CARDINAL
gujaf-331	257	21	6.06	CARDINAL
gujaf-331	257	22	1.62	CARDINAL
gujaf-331	258	1	between 2021	CARDINAL
gujaf-331	258	2	2022	CARDINAL
gujaf-331	258	3	1.92	CARDINAL
gujaf-331	258	4	0.20	CARDINAL
gujaf-331	258	5	0.20	CARDINAL
gujaf-331	258	6	5	CARDINAL
gujaf-331	258	7	2, october	DATE
gujaf-331	258	8	2024 79	DATE
gujaf-331	258	9	daar communication plc	ORG
gujaf-331	259	1	6.06	CARDINAL
gujaf-331	259	2	2022	CARDINAL
gujaf-331	259	3	hotels plc	ORG
gujaf-331	259	4	1.62	CARDINAL
gujaf-331	260	1	1.65	CARDINAL
gujaf-331	260	2	0.69	CARDINAL
gujaf-331	261	1	2021	CARDINAL
gujaf-331	261	2	t briscoe plc	ORG
gujaf-331	262	1	1.65	CARDINAL
gujaf-331	262	2	2022	CARDINAL
gujaf-331	262	3	0.69	CARDINAL
gujaf-331	263	1	2.96	CARDINAL
gujaf-331	263	2	9.99	CARDINAL
gujaf-331	263	3	3.43	CARDINAL
gujaf-331	264	1	2.96	CARDINAL
gujaf-331	264	2	t briscoe plc 2022	ORG
gujaf-331	264	3	9.99	CARDINAL
gujaf-331	264	4	2021	CARDINAL
gujaf-331	264	5	3.43	CARDINAL
gujaf-331	264	6	2.96	CARDINAL
gujaf-331	265	1	0.06	CARDINAL
gujaf-331	266	1	0	CARDINAL
gujaf-331	266	2	0.75	CARDINAL
gujaf-331	266	3	2021	CARDINAL
gujaf-331	266	4	0.14	CARDINAL
gujaf-331	267	1	0.52	CARDINAL
gujaf-331	267	2	between 2021	CARDINAL
gujaf-331	267	3	2022	CARDINAL
gujaf-331	267	4	2021	CARDINAL
gujaf-331	267	5	eunisell interlinked plc	ORG
gujaf-331	267	6	7.91	CARDINAL
gujaf-331	267	7	2021-2022	CARDINAL
gujaf-331	267	8	2022	CARDINAL
gujaf-331	267	9	1.30	CARDINAL
gujaf-331	268	1	9.90	CARDINAL
gujaf-331	268	2	8.78	CARDINAL
gujaf-331	268	3	11.08	CARDINAL
gujaf-331	268	4	0.66	CARDINAL
gujaf-331	269	1	between 2021	CARDINAL
gujaf-331	269	2	2022	CARDINAL
gujaf-331	269	3	9.9	CARDINAL
gujaf-331	269	4	8.78	CARDINAL
gujaf-331	269	5	eunisell interlinked plc	ORG
gujaf-331	269	6	2022	CARDINAL
gujaf-331	270	1	11.08	CARDINAL
gujaf-331	270	2	hotels plc	ORG
gujaf-331	270	3	2022	CARDINAL
gujaf-331	270	4	0.66	CARDINAL
gujaf-331	272	1	gusau journal of accounting	ORG
gujaf-331	272	2	5	CARDINAL
gujaf-331	272	3	2, october	DATE
gujaf-331	272	4	2024 80	DATE
gujaf-331	272	5	4.2	CARDINAL
gujaf-331	272	6	2021	CARDINAL
gujaf-331	272	7	2023	CARDINAL
gujaf-331	272	8	cfo fz shp 1.0000	ORG
gujaf-331	272	9	0.8593	CARDINAL
gujaf-331	272	10	0.8255	CARDINAL
gujaf-331	272	11	0.6081 0.6011 0.4687	MONEY
gujaf-331	272	12	0.6746 0.6413	MONEY
gujaf-331	272	13	2024	CARDINAL
gujaf-331	272	14	4.2	CARDINAL
gujaf-331	272	15	greather than 0.5	CARDINAL
gujaf-331	273	1	only one	CARDINAL
gujaf-331	273	2	0.80	CARDINAL
gujaf-331	273	3	2009	DATE
gujaf-331	274	1	2021	CARDINAL
gujaf-331	274	2	2023	CARDINAL
gujaf-331	274	3	cfo fz shp 1.0000	ORG
gujaf-331	274	4	0.5502	CARDINAL
gujaf-331	274	5	0.3384 0.3432	MONEY
gujaf-331	274	6	cfo	ORG
gujaf-331	274	7	0.4290 0.1319	MONEY
gujaf-331	275	1	1.0000	MONEY
gujaf-331	275	2	2024	CARDINAL
gujaf-331	276	1	dv	ORG
gujaf-331	277	1	up to	CARDINAL
gujaf-331	277	2	0.80	CARDINAL
gujaf-331	277	3	gujarati	ORG
gujaf-331	277	4	2009	DATE
gujaf-331	279	1	gusau journal of accounting	ORG
gujaf-331	279	2	5	CARDINAL
gujaf-331	279	3	2, october	DATE
gujaf-331	279	4	2024 81	DATE
gujaf-331	279	5	4.3a	CARDINAL
gujaf-331	279	6	2021	CARDINAL
gujaf-331	279	7	2023	CARDINAL
gujaf-331	279	8	cfo	ORG
gujaf-331	279	9	7.52	CARDINAL
gujaf-331	279	10	6.65	CARDINAL
gujaf-331	279	11	6.44	CARDINAL
gujaf-331	279	12	6.28	CARDINAL
gujaf-331	279	13	2.29	CARDINAL
gujaf-331	279	14	6.64	CARDINAL
gujaf-331	279	15	2024	CARDINAL
gujaf-331	279	16	4.3a	CARDINAL
gujaf-331	279	17	5.64	CARDINAL
gujaf-331	279	18	greater than 1	CARDINAL
gujaf-331	279	19	10%	PERCENT
gujaf-331	279	20	less than 100%	PERCENT
gujaf-331	279	21	gujarati	ORG
gujaf-331	279	22	2009	DATE
gujaf-331	280	1	4.3b	CARDINAL
gujaf-331	280	2	2023	CARDINAL
gujaf-331	280	3	1.93	CARDINAL
gujaf-331	280	4	1.43	CARDINAL
gujaf-331	280	5	1.39	CARDINAL
gujaf-331	280	6	0.720664	MONEY
gujaf-331	280	7	1.27	CARDINAL
gujaf-331	280	8	1.46	CARDINAL
gujaf-331	280	9	2024	CARDINAL
gujaf-331	280	10	4.3b	CARDINAL
gujaf-331	280	11	3.56	CARDINAL
gujaf-331	280	12	less than	CARDINAL
gujaf-331	280	13	2009	DATE
gujaf-331	281	1	chi2	ORG
gujaf-331	281	2	0.69	CARDINAL
gujaf-331	281	3	0.4072	CARDINAL
gujaf-331	281	4	chi2	ORG
gujaf-331	281	5	13.84	CARDINAL
gujaf-331	281	6	0.0002	CARDINAL
gujaf-331	281	7	gujarati	ORG
gujaf-331	281	8	2009	DATE
gujaf-331	282	1	5	CARDINAL
gujaf-331	282	2	2, october	DATE
gujaf-331	282	3	2024 82	DATE
gujaf-331	282	4	4.4a	CARDINAL
gujaf-331	282	5	2021	CARDINAL
gujaf-331	282	6	2023	CARDINAL
gujaf-331	282	7	0.1387575 3.15 0.002	QUANTITY
gujaf-331	282	8	0.1770789 3.46 0.001	MONEY
gujaf-331	282	9	0.1639961 2.94 0.003	MONEY
gujaf-331	282	10	0.0512424 1.63 0.103	MONEY
gujaf-331	282	11	0.1553005 2.37	CARDINAL
gujaf-331	282	12	0.154	CARDINAL
gujaf-331	282	13	r.	NORP
gujaf-331	282	14	0.8157 0.0000	CARDINAL
gujaf-331	282	15	2024	DATE
gujaf-331	282	16	0.8157	CARDINAL
gujaf-331	282	17	0.000	CARDINAL
gujaf-331	282	18	81.57%	PERCENT
gujaf-331	282	19	1%	PERCENT
gujaf-331	284	1	0.14	CARDINAL
gujaf-331	284	2	0.002	CARDINAL
gujaf-331	284	3	1%	PERCENT
gujaf-331	284	4	nigeria	GPE
gujaf-331	284	5	between 2021	CARDINAL
gujaf-331	284	6	2022	CARDINAL
gujaf-331	284	7	0.14 naira	MONEY
gujaf-331	284	8	2022	CARDINAL
gujaf-331	284	9	2022	CARDINAL
gujaf-331	284	10	2022	CARDINAL
gujaf-331	285	1	0.18	CARDINAL
gujaf-331	285	2	0.001	CARDINAL
gujaf-331	285	3	nigeria	GPE
gujaf-331	285	4	1%	PERCENT
gujaf-331	286	1	0.18	CARDINAL
gujaf-331	286	2	2020	DATE
gujaf-331	286	3	2022	CARDINAL
gujaf-331	286	4	2011	DATE
gujaf-331	286	5	2022	CARDINAL
gujaf-331	287	1	0.16	CARDINAL
gujaf-331	287	2	0.003	CARDINAL
gujaf-331	287	3	1%	PERCENT
gujaf-331	287	4	nigeria	GPE
gujaf-331	288	1	one-naira	MONEY
gujaf-331	288	2	0.16 naira	MONEY
gujaf-331	289	1	sharma	ORG
gujaf-331	289	2	2014	DATE
gujaf-331	289	3	ibadin	ORG
gujaf-331	289	4	2015	CARDINAL
gujaf-331	289	5	2019	DATE
gujaf-331	290	1	2018	DATE
gujaf-331	290	2	2018	DATE
gujaf-331	291	1	0.05	CARDINAL
gujaf-331	291	2	0.103	CARDINAL
gujaf-331	291	3	nigeria	GPE
gujaf-331	291	4	between 2021	CARDINAL
gujaf-331	291	5	2022	CARDINAL
gujaf-331	293	1	zavodny gusau journal of accounting	ORG
gujaf-331	293	2	5	CARDINAL
gujaf-331	293	3	2, october	DATE
gujaf-331	293	4	2024 83	DATE
gujaf-331	293	5	2022	CARDINAL
gujaf-331	293	6	2022).and	CARDINAL
gujaf-331	294	1	2019	DATE
gujaf-331	294	2	ibadin	ORG
gujaf-331	294	3	2015	CARDINAL
gujaf-331	294	4	2019	DATE
gujaf-331	294	5	0.16	CARDINAL
gujaf-331	294	6	0.018	CARDINAL
gujaf-331	294	7	5%	PERCENT
gujaf-331	294	8	nigeria	GPE
gujaf-331	295	1	0.16%	PERCENT
gujaf-331	296	1	hirdinis	ORG
gujaf-331	296	2	2019	DATE
gujaf-331	296	3	2013	DATE
gujaf-331	296	4	2015	DATE
gujaf-331	296	5	bhatia	PERSON
gujaf-331	296	6	2020	DATE
gujaf-331	297	1	4.4b	CARDINAL
gujaf-331	297	2	2021	CARDINAL
gujaf-331	297	3	2023	CARDINAL
gujaf-331	297	4	0.6375653 1.94 0.052	MONEY
gujaf-331	297	5	0.1715395 2.28	MONEY
gujaf-331	297	6	1.037864 2.89 0.004	MONEY
gujaf-331	297	7	0.2542915 2.52 0.012	MONEY
gujaf-331	297	8	0.7170512 5.12	MONEY
gujaf-331	297	9	0.5314 0.000	MONEY
gujaf-331	297	10	2024	DATE
gujaf-331	297	11	0.5314	CARDINAL
gujaf-331	297	12	0.000	CARDINAL
gujaf-331	297	13	53.14%	PERCENT
gujaf-331	297	14	1%	PERCENT
gujaf-331	299	1	0.64	CARDINAL
gujaf-331	299	2	0.052	CARDINAL
gujaf-331	299	3	10%	PERCENT
gujaf-331	299	4	nigeria	GPE
gujaf-331	299	5	between 2021	CARDINAL
gujaf-331	299	6	2022	CARDINAL
gujaf-331	299	7	0.64 naira	MONEY
gujaf-331	299	8	khanna	PERSON
gujaf-331	299	9	2014	DATE
gujaf-331	299	10	2020	DATE
gujaf-331	299	11	2022	CARDINAL
gujaf-331	299	12	2022	CARDINAL
gujaf-331	299	13	2022	CARDINAL
gujaf-331	300	1	0.17	CARDINAL
gujaf-331	300	2	0.022	CARDINAL
gujaf-331	300	3	nigeria	GPE
gujaf-331	300	4	5%	PERCENT
gujaf-331	301	1	0.17	CARDINAL
gujaf-331	301	2	khanna	PERSON
gujaf-331	301	3	2014	DATE
gujaf-331	301	4	2020	DATE
gujaf-331	301	5	2022	CARDINAL
gujaf-331	301	6	2011	DATE
gujaf-331	301	7	ajape et al.	PERSON
gujaf-331	301	8	2018	DATE
gujaf-331	301	9	zavodny &	ORG
gujaf-331	301	10	2022	CARDINAL
gujaf-331	302	1	1.04	CARDINAL
gujaf-331	302	2	0.004	CARDINAL
gujaf-331	302	3	1%	PERCENT
gujaf-331	302	4	nigeria	GPE
gujaf-331	303	1	1.04 naira	MONEY
gujaf-331	304	1	sharma	ORG
gujaf-331	304	2	2014	DATE
gujaf-331	304	3	ibadin	ORG
gujaf-331	304	4	2015	CARDINAL
gujaf-331	304	5	2019	DATE
gujaf-331	305	1	2018	DATE
gujaf-331	305	2	2018	DATE
gujaf-331	306	1	gusau journal of accounting	ORG
gujaf-331	306	2	5	CARDINAL
gujaf-331	306	3	2, october	DATE
gujaf-331	306	4	2024 84	DATE
gujaf-331	306	5	0.25	CARDINAL
gujaf-331	306	6	0.012	CARDINAL
gujaf-331	306	7	nigeria	GPE
gujaf-331	306	8	between 2021	CARDINAL
gujaf-331	306	9	2022	CARDINAL
gujaf-331	306	10	5%	PERCENT
gujaf-331	307	1	one-naira	MONEY
gujaf-331	307	2	0.25	CARDINAL
gujaf-331	309	1	2019	DATE
gujaf-331	309	2	ibadin	ORG
gujaf-331	309	3	2015	CARDINAL
gujaf-331	309	4	2019	DATE
gujaf-331	309	5	2022	CARDINAL
gujaf-331	309	6	2022	CARDINAL
gujaf-331	310	1	0.72	CARDINAL
gujaf-331	310	2	0.000	CARDINAL
gujaf-331	310	3	1%	PERCENT
gujaf-331	310	4	nigeria	GPE
gujaf-331	311	1	0.72%	PERCENT
gujaf-331	312	1	hirdinis	ORG
gujaf-331	312	2	2019	DATE
gujaf-331	312	3	2013	DATE
gujaf-331	312	4	2015	DATE
gujaf-331	312	5	bhatia	PERSON
gujaf-331	312	6	2020	DATE
gujaf-331	313	1	5.0	CARDINAL
gujaf-331	313	2	nigeria	GPE
gujaf-331	314	1	secondary	ORDINAL
gujaf-331	314	2	annual	DATE
gujaf-331	317	1	nigeria	GPE
gujaf-331	318	1	nigeria	GPE
gujaf-331	322	1	nigeria	GPE
gujaf-331	323	1	nigeria	GPE
gujaf-331	325	1	sec	ORG
gujaf-331	325	2	frc	ORG
gujaf-331	325	3	nigeria	GPE
gujaf-331	326	1	gusau journal of accounting	ORG
gujaf-331	326	2	5	CARDINAL
gujaf-331	326	3	2, october	DATE
gujaf-331	326	4	2024 85	DATE
gujaf-331	326	5	abubakar, a., & abbas	ORG
gujaf-331	326	6	a. n.	PERSON
gujaf-331	326	7	2021	CARDINAL
gujaf-331	327	1	nigeria	GPE
gujaf-331	328	1	gusau international journal of management	ORG
gujaf-331	328	2	4(3	CARDINAL
gujaf-331	328	3	230–249	CARDINAL
gujaf-331	329	1	abubakar, a.	ORG
gujaf-331	329	2	shuaibu	GPE
gujaf-331	329	3	y. m.	PERSON
gujaf-331	329	4	2020	DATE
gujaf-331	330	1	nigerian	NORP
gujaf-331	331	1	gusau journal of accounting	ORG
gujaf-331	331	2	1(1	CARDINAL
gujaf-331	332	1	abubakar	PERSON
gujaf-331	332	2	s.	PERSON
gujaf-331	332	3	2011	DATE
gujaf-331	333	1	nigeria	GPE
gujaf-331	334	1	ngerian journal of accounting research	ORG
gujaf-331	334	2	6(2	CARDINAL
gujaf-331	334	3	1–17	CARDINAL
gujaf-331	335	1	adefunke	PERSON
gujaf-331	335	2	a. b.	PERSON
gujaf-331	335	3	j. o.	PERSON
gujaf-331	335	4	2018	DATE
gujaf-331	336	1	nigerian	NORP
gujaf-331	337	1	international journal of management studies	ORG
gujaf-331	337	2	3(1	CARDINAL
gujaf-331	338	1	m. k.	PERSON
gujaf-331	338	2	e. o., & adeyemi	ORG
gujaf-331	338	3	s. b.	PERSON
gujaf-331	338	4	2018	DATE
gujaf-331	339	1	nigeria	GPE
gujaf-331	340	1	crawfo journal of busines	ORG
gujaf-331	340	2	8(1	CARDINAL
gujaf-331	340	3	128–141	CARDINAL
gujaf-331	341	1	akadakpo	ORG
gujaf-331	341	2	b. a.	PERSON
gujaf-331	341	3	m. c. (	PERSON
gujaf-331	341	4	2018	DATE
gujaf-331	343	1	2(1	CARDINAL
gujaf-331	343	2	122–135	CARDINAL
gujaf-331	344	1	m., eddie	PERSON
gujaf-331	344	2	i. a.	PERSON
gujaf-331	344	3	& ali	PERSON
gujaf-331	344	4	m. j.	PERSON
gujaf-331	344	5	2010	DATE
gujaf-331	345	1	jordan	GPE
gujaf-331	346	1	british	NORP
gujaf-331	346	2	42(3	CARDINAL
gujaf-331	346	3	170–186	CARDINAL
gujaf-331	347	1	http://doi.org/10.1016/j.bar.2010.04.001 baboukardos	PERSON
gujaf-331	347	2	d., & rimmel	ORG
gujaf-331	347	3	2016	CARDINAL
gujaf-331	349	1	35(4	CARDINAL
gujaf-331	349	2	437–452	CARDINAL
gujaf-331	350	1	a.	PERSON
gujaf-331	350	2	2009	DATE
gujaf-331	351	1	nigeria	GPE
gujaf-331	352	1	ngerian journal of accounting research	ORG
gujaf-331	352	2	5	CARDINAL
gujaf-331	352	3	1–15	CARDINAL
gujaf-331	353	1	burhanuddin	ORG
gujaf-331	353	2	m. a.	PERSON
gujaf-331	353	3	2021	CARDINAL
gujaf-331	354	1	covid-19	PRODUCT
gujaf-331	355	1	9(2	CARDINAL
gujaf-331	355	2	184–190	CARDINAL
gujaf-331	356	1	https://doi.org/10.13189/ujaf.2021.090206 cashcraft asset management	ORG
gujaf-331	357	1	2023	CARDINAL
gujaf-331	358	1	daily	DATE
gujaf-331	361	1	k.	PERSON
gujaf-331	361	2	g., & godfrey	ORG
gujaf-331	361	3	j. m.	PERSON
gujaf-331	361	4	2011	DATE
gujaf-331	362	1	australia	GPE
gujaf-331	363	1	australian journal of management	ORG
gujaf-331	363	2	36(2	CARDINAL
gujaf-331	363	3	151–173	CARDINAL
gujaf-331	363	4	g. j.	PERSON
gujaf-331	363	5	damieibi	GPE
gujaf-331	363	6	i. j.	PERSON
gujaf-331	363	7	e. i.	PERSON
gujaf-331	363	8	2019	DATE
gujaf-331	364	1	nigeria	GPE
gujaf-331	365	1	international journal of business and management	ORG
gujaf-331	365	2	12–20	CARDINAL
gujaf-331	366	1	r.	PERSON
gujaf-331	366	2	2021	CARDINAL
gujaf-331	367	1	http://doi.org/10.1016/j.bar.2010.04.001 http://www.cashcraft.com/plist.php gusau journal of accounting	ORG
gujaf-331	367	2	5	CARDINAL
gujaf-331	367	3	2, october	DATE
gujaf-331	367	4	2024 86	DATE
gujaf-331	367	5	the european union	ORG
gujaf-331	368	1	journal of international financial management	ORG
gujaf-331	368	2	33(1	CARDINAL
gujaf-331	368	3	1–20	CARDINAL
gujaf-331	369	1	1	CARDINAL
gujaf-331	369	2	2020	DATE
gujaf-331	370	1	i. j.	PERSON
gujaf-331	370	2	z.	PERSON
gujaf-331	370	3	2022	CARDINAL
gujaf-331	371	1	nogeria	ORG
gujaf-331	372	1	nda journal of management sciences research	ORG
gujaf-331	372	2	2(1	CARDINAL
gujaf-331	372	3	44–53	CARDINAL
gujaf-331	373	1	egiyi	PERSON
gujaf-331	373	2	m. a.	PERSON
gujaf-331	373	3	2021	CARDINAL
gujaf-331	374	1	the nigerian stock exchange	ORG
gujaf-331	375	1	global journal of finance	ORG
gujaf-331	375	2	4(2	CARDINAL
gujaf-331	375	3	19–28	DATE
gujaf-331	376	1	el-diftar	PERSON
gujaf-331	376	2	d., & elkalla	ORG
gujaf-331	376	3	2019	DATE
gujaf-331	378	1	17(3	CARDINAL
gujaf-331	378	2	519–536	CARDINAL
gujaf-331	378	3	https://doi.org/10.1108/jfra-09-2018-0079 fama	PERSON
gujaf-331	378	4	e. (1970)	ORG
gujaf-331	380	1	25(2	CARDINAL
gujaf-331	380	2	383–417	CARDINAL
gujaf-331	381	1	felix	ORG
gujaf-331	381	2	i. e.	PERSON
gujaf-331	381	3	2022	CARDINAL
gujaf-331	382	1	nigeria	GPE
gujaf-331	382	2	south africa	GPE
gujaf-331	383	1	13	CARDINAL
gujaf-331	383	2	1006–1023	DATE
gujaf-331	384	1	gujarati	GPE
gujaf-331	384	2	d. n.	PERSON
gujaf-331	384	3	2009	DATE
gujaf-331	385	1	fourth	ORDINAL
gujaf-331	386	1	mc graw-hill	PERSON
gujaf-331	387	1	hirdinis	ORG
gujaf-331	387	2	m.	PERSON
gujaf-331	387	3	2019	DATE
gujaf-331	389	1	international journal of economics	ORG
gujaf-331	389	2	7(1	DATE
gujaf-331	389	3	174–191	DATE
gujaf-331	390	1	j., & aggreh	ORG
gujaf-331	390	2	m. (	PERSON
gujaf-331	390	3	2013	DATE
gujaf-331	392	1	journal of asian development study	ORG
gujaf-331	392	2	2(2	CARDINAL
gujaf-331	392	3	109–122	CARDINAL
gujaf-331	393	1	khanna	PERSON
gujaf-331	393	2	m.	PERSON
gujaf-331	393	3	2014	DATE
gujaf-331	394	1	indian	NORP
gujaf-331	395	1	4(10	CARDINAL
gujaf-331	395	2	kyari	PERSON
gujaf-331	395	3	a. k.	PERSON
gujaf-331	395	4	2018	DATE
gujaf-331	397	1	2(1	CARDINAL
gujaf-331	397	2	1–10	CARDINAL
gujaf-331	398	1	mashoka	GPE
gujaf-331	398	2	t. z.	PERSON
gujaf-331	398	3	2022	CARDINAL
gujaf-331	400	1	jordan journal of business administration	ORG
gujaf-331	400	2	18(4	CARDINAL
gujaf-331	400	3	501–512	CARDINAL
gujaf-331	400	4	r. k.	PERSON
gujaf-331	400	5	mukras	PERSON
gujaf-331	400	6	m. s.	PERSON
gujaf-331	400	7	o. m.	PERSON
gujaf-331	400	8	2015	DATE
gujaf-331	401	1	kenya	GPE
gujaf-331	402	1	european scientific journal	ORG
gujaf-331	402	2	376–396	CARDINAL
gujaf-331	403	1	m., & bhatia	ORG
gujaf-331	403	2	m. (2020	PERSON
gujaf-331	405	1	18(1	CARDINAL
gujaf-331	405	2	196–206	CARDINAL
gujaf-331	406	1	nigerian	NORP
gujaf-331	406	2	exchage	ORG
gujaf-331	407	1	2023	CARDINAL
gujaf-331	409	1	5	CARDINAL
gujaf-331	409	2	2, october	DATE
gujaf-331	409	3	2024 87	DATE
gujaf-331	409	4	o. o., & ibadin	ORG
gujaf-331	410	1	2015	CARDINAL
gujaf-331	411	1	nigeria	GPE
gujaf-331	412	1	4(3	CARDINAL
gujaf-331	412	2	20–30	DATE
gujaf-331	413	1	a.	PERSON
gujaf-331	413	2	2021	CARDINAL
gujaf-331	415	1	the institute of chartered	ORG
gujaf-331	415	2	nigeria	GPE
gujaf-331	415	3	16	CARDINAL
gujaf-331	415	4	taylor street	PERSON
gujaf-331	415	5	victoria island	GPE
gujaf-331	415	6	lagos	GPE
gujaf-331	415	7	nigeria	GPE
gujaf-331	416	1	www.ican-ngr.org	ORG
gujaf-331	416	2	m., & tahat	ORG
gujaf-331	416	3	y. a.	PERSON
gujaf-331	416	4	2020	DATE
gujaf-331	418	1	international journal of accounting	ORG
gujaf-331	418	2	28(2	GPE
gujaf-331	418	3	323–342	CARDINAL
gujaf-331	419	1	https://doi.org/10.1108/ijaim-03-2019-0038 otiedhe	PERSON
gujaf-331	419	2	m. g.	PERSON
gujaf-331	419	3	2022	CARDINAL
gujaf-331	420	1	nigerian	NORP
gujaf-331	421	1	4(5	DATE
gujaf-331	421	2	296–309	CARDINAL
gujaf-331	422	1	pandey	PERSON
gujaf-331	422	2	i. m.	PERSON
gujaf-331	422	3	2010	DATE
gujaf-331	423	1	tenth	ORDINAL
gujaf-331	424	1	vikas publishing house pvt limited	ORG
gujaf-331	425	1	b. r. t.	PERSON
gujaf-331	425	2	2020	DATE
gujaf-331	426	1	jordanian	NORP
gujaf-331	427	1	14(3	CARDINAL
gujaf-331	427	2	45–55	CARDINAL
gujaf-331	428	1	https://doi.org/10.5539/mas.v14n3p45 sharma	PERSON
gujaf-331	428	2	m.	PERSON
gujaf-331	428	3	2014	DATE
gujaf-331	429	1	india	GPE
gujaf-331	430	1	asia pacific journal of research issn	ORG
gujaf-331	430	2	1(12	CARDINAL
gujaf-331	430	3	113–121	CARDINAL
gujaf-331	431	1	thomas	PERSON
gujaf-331	431	2	t. c.	GPE
gujaf-331	431	3	g., & suresh	ORG
gujaf-331	431	4	s.	PERSON
gujaf-331	431	5	2020	DATE
gujaf-331	432	1	covid-19	ORG
gujaf-331	433	1	471–475	CARDINAL
gujaf-331	434	1	2022	CARDINAL
gujaf-331	436	1	0(0	CARDINAL
gujaf-331	437	1	https://doi.org/10.1080/1331677x.2022.2102049	NORP