id	sid	eid	entity	type
gujaf-332	1	1	gusau journal of accounting	ORG
gujaf-332	1	2	5	CARDINAL
gujaf-332	1	3	2, october	DATE
gujaf-332	1	4	2024	DATE
gujaf-332	2	1	5	CARDINAL
gujaf-332	2	2	2	CARDINAL
gujaf-332	2	3	october	DATE
gujaf-332	2	4	2024	CARDINAL
gujaf-332	2	5	2756-665x	CARDINAL
gujaf-332	2	6	social sciences	ORG
gujaf-332	2	7	federal university gusau	ORG
gujaf-332	2	8	zamfara state	GPE
gujaf-332	2	9	gusau journal of accounting	ORG
gujaf-332	2	10	5	CARDINAL
gujaf-332	2	11	2, october	DATE
gujaf-332	2	12	2024	CARDINAL
gujaf-332	2	13	5	CARDINAL
gujaf-332	2	14	2	CARDINAL
gujaf-332	2	15	october	DATE
gujaf-332	2	16	2024	CARDINAL
gujaf-332	2	17	2756-665x	CARDINAL
gujaf-332	2	18	social sciences	ORG
gujaf-332	2	19	federal university gusau	ORG
gujaf-332	2	20	zamfara state	GPE
gujaf-332	3	1	ahmadu bello university press limited	ORG
gujaf-332	3	2	zaria kaduna	PERSON
gujaf-332	3	3	nigeria	GPE
gujaf-332	4	1	08065949711	CARDINAL
gujaf-332	4	2	069-879121	CARDINAL
gujaf-332	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-332	5	2	5	CARDINAL
gujaf-332	5	3	2, october	DATE
gujaf-332	5	4	2024	CARDINAL
gujaf-332	5	5	shehu usman hassan department	PERSON
gujaf-332	6	1	muhammad mustapha	PERSON
gujaf-332	6	2	ahmadu bello university	ORG
gujaf-332	6	3	zaria	PERSON
gujaf-332	6	4	kaduna state	GPE
gujaf-332	7	1	umar farouk	PERSON
gujaf-332	7	2	federal university gusau	ORG
gujaf-332	7	3	zamfara state	GPE
gujaf-332	8	1	modu kumshe department of accounting	ORG
gujaf-332	8	2	university of maiduguri	ORG
gujaf-332	8	3	borno	GPE
gujaf-332	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-332	9	2	paul university	ORG
gujaf-332	10	1	prof kabir tahir hamid	PERSON
gujaf-332	10	2	bayero university	ORG
gujaf-332	10	3	kano	ORG
gujaf-332	11	1	prof	PERSON
gujaf-332	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-332	12	2	university of jos	ORG
gujaf-332	13	1	clifford ofurum department of accounting	ORG
gujaf-332	13	2	university of portharcourt	ORG
gujaf-332	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-332	15	2	ahmadu bello university	ORG
gujaf-332	15	3	zaria	PERSON
gujaf-332	16	1	prof	PERSON
gujaf-332	17	1	yusuf	PERSON
gujaf-332	18	1	b. rahman	PERSON
gujaf-332	18	2	lagos state university	ORG
gujaf-332	20	1	suleiman a. s. aruwa	PERSON
gujaf-332	20	2	nasarawa state university	ORG
gujaf-332	20	3	keffi	GPE
gujaf-332	22	1	muhammad junaidu	PERSON
gujaf-332	22	2	kurawa department of accounting	ORG
gujaf-332	22	3	university kano	ORG
gujaf-332	24	1	muhammad habibu sabari department	PERSON
gujaf-332	24	2	ahmadu bello university	ORG
gujaf-332	24	3	zaria.	PERSON
gujaf-332	25	1	gusau journal of accounting	ORG
gujaf-332	25	2	5	CARDINAL
gujaf-332	25	3	2, october	DATE
gujaf-332	25	4	2024	CARDINAL
gujaf-332	26	1	okpanachi joshua department of accounting	ORG
gujaf-332	26	2	nigerian defence academy	ORG
gujaf-332	26	3	kaduna	GPE
gujaf-332	27	1	hassan ibrahim department	PERSON
gujaf-332	27	2	ibb university	ORG
gujaf-332	27	3	niger state	GPE
gujaf-332	28	1	prof	PERSON
gujaf-332	29	1	mary okwo department of accounting	ORG
gujaf-332	29	2	enugu state university of science and technology	ORG
gujaf-332	31	1	aminu isah department of accounting	ORG
gujaf-332	31	2	bayero university	ORG
gujaf-332	31	3	kano	ORG
gujaf-332	32	1	prof	PERSON
gujaf-332	33	1	ahmadu bello department of accounting	ORG
gujaf-332	33	2	ahmadu bello university	ORG
gujaf-332	33	3	zaria	PERSON
gujaf-332	34	1	prof	PERSON
gujaf-332	35	1	musa yelwa abubakar department	PERSON
gujaf-332	35	2	usmanu danfodiyo university	ORG
gujaf-332	35	3	sokoto state	ORG
gujaf-332	36	1	prof	ORG
gujaf-332	37	1	salisu abubakar department of accounting	ORG
gujaf-332	37	2	ahmadu bello university	ORG
gujaf-332	37	3	zaria	PERSON
gujaf-332	37	4	kaduna state	GPE
gujaf-332	38	1	prof	PERSON
gujaf-332	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-332	39	2	bayero university	ORG
gujaf-332	40	1	prof	PERSON
gujaf-332	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-332	41	2	dutse	GPE
gujaf-332	41	3	jigawa state	GPE
gujaf-332	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-332	43	2	nigerian defence academy	ORG
gujaf-332	43	3	kaduna state	GPE
gujaf-332	44	1	prof	PERSON
gujaf-332	45	1	saidu adamu department of accounting	ORG
gujaf-332	47	1	american university of nigeria	ORG
gujaf-332	47	2	yola	ORG
gujaf-332	48	1	prof	PERSON
gujaf-332	49	1	fatima	PERSON
gujaf-332	49	2	university of maiduguri	ORG
gujaf-332	49	3	borno	GPE
gujaf-332	50	1	dr.	PERSON
gujaf-332	50	2	nasiru a. ka’oje	PERSON
gujaf-332	50	3	usmanu danfodiyo university	ORG
gujaf-332	50	4	sokoto	PERSON
gujaf-332	51	1	aminu abdullahi department of accounting	ORG
gujaf-332	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-332	52	1	gusau journal of accounting	ORG
gujaf-332	52	2	5	CARDINAL
gujaf-332	52	3	2, october	DATE
gujaf-332	52	4	2024	CARDINAL
gujaf-332	52	5	nasiru yunusa department	PERSON
gujaf-332	52	6	ahmadu bello university	ORG
gujaf-332	52	7	zaria	PERSON
gujaf-332	53	1	aisha	PERSON
gujaf-332	53	2	muhammad department	PERSON
gujaf-332	53	3	ahmadu bello university	ORG
gujaf-332	53	4	zaria	PERSON
gujaf-332	54	1	lawal muhammad	PERSON
gujaf-332	54	2	ahmadu bello university	ORG
gujaf-332	54	3	zaria	PERSON
gujaf-332	55	1	bashir umar farouk	PERSON
gujaf-332	55	2	federal university gusau	ORG
gujaf-332	55	3	zamfara state	GPE
gujaf-332	56	1	dr emmanuel omokhuale department	PERSON
gujaf-332	56	2	federal university gusau	ORG
gujaf-332	57	1	state advisory board	ORG
gujaf-332	58	1	kabiru isah	PERSON
gujaf-332	58	2	bayero university kano	ORG
gujaf-332	59	1	bashir	PERSON
gujaf-332	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-332	59	3	sokoto state	ORG
gujaf-332	61	1	muhammad tanko	PERSON
gujaf-332	61	2	kaduna state university	ORG
gujaf-332	61	3	kaduna	GPE
gujaf-332	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-332	62	2	sokoto state	ORG
gujaf-332	64	1	aliyu sulaiman kantudu	PERSON
gujaf-332	64	2	university kano	ORG
gujaf-332	65	1	yazid kabir ibrahim	PERSON
gujaf-332	65	2	federal university gusau	ORG
gujaf-332	65	3	zamfara state	GPE
gujaf-332	66	1	gusau journal of accounting	ORG
gujaf-332	66	2	5	CARDINAL
gujaf-332	66	3	2, october	DATE
gujaf-332	66	4	2024	CARDINAL
gujaf-332	66	5	gusau journal of accounting	ORG
gujaf-332	67	1	two	CARDINAL
gujaf-332	67	2	april and october annually	DATE
gujaf-332	68	1	the department of accounting	ORG
gujaf-332	68	2	social sciences	ORG
gujaf-332	68	3	federal university gusau	ORG
gujaf-332	68	4	zamfara state	GPE
gujaf-332	68	5	nigeria	GPE
gujaf-332	68	6	islamic finance	ORG
gujaf-332	68	7	islamic	NORP
gujaf-332	69	1	english	LANGUAGE
gujaf-332	70	1	more than 15	CARDINAL
gujaf-332	70	2	a4	ORG
gujaf-332	70	3	1.5	CARDINAL
gujaf-332	70	4	12	CARDINAL
gujaf-332	71	1	25 percent	PERCENT
gujaf-332	72	1	5000	CARDINAL
gujaf-332	72	2	more than 250	CARDINAL
gujaf-332	72	3	four	CARDINAL
gujaf-332	73	1	apa 7th	PRODUCT
gujaf-332	74	1	5	CARDINAL
gujaf-332	74	2	2, october	DATE
gujaf-332	74	3	2024	CARDINAL
gujaf-332	78	1	fcmb	PERSON
gujaf-332	78	2	7278465011	DATE
gujaf-332	78	3	gusau journal of accounting	ORG
gujaf-332	78	4	a.u	PERSON
gujaf-332	78	5	federal university gusau	ORG
gujaf-332	78	6	zamfara state	GPE
gujaf-332	80	1	+2348069393824	DATE
gujaf-332	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-332	80	3	5	CARDINAL
gujaf-332	80	4	2, october	DATE
gujaf-332	80	5	2024	CARDINAL
gujaf-332	80	6	nigeria	GPE
gujaf-332	80	7	two	CARDINAL
gujaf-332	80	8	joseph olorunfemi akande	PERSON
gujaf-332	80	9	phd	PERSON
gujaf-332	80	10	1-18	CARDINAL
gujaf-332	80	11	nigeria	GPE
gujaf-332	80	12	fatima shehu giwa	PERSON
gujaf-332	81	1	benjamin kumai gugong	PERSON
gujaf-332	81	2	gloria pam dachomo	PERSON
gujaf-332	81	3	19-33	CARDINAL
gujaf-332	81	4	issa	PERSON
gujaf-332	81	5	abdulkadri	PERSON
gujaf-332	81	6	34	CARDINAL
gujaf-332	81	7	dmbs	ORG
gujaf-332	81	8	nigeria florence	GPE
gujaf-332	81	9	benjamin kumai gugong	PERSON
gujaf-332	81	10	augustine ayuba	ORG
gujaf-332	81	11	idris mohammed	PERSON
gujaf-332	81	12	covid-19	PERSON
gujaf-332	81	13	nigeria	GPE
gujaf-332	81	14	abdulrahman ngadi	PERSON
gujaf-332	81	15	abubakar	PERSON
gujaf-332	81	16	aliyu	PERSON
gujaf-332	81	17	abdu	PERSON
gujaf-332	81	18	abubakar	PERSON
gujaf-332	81	19	87	CARDINAL
gujaf-332	81	20	nigeria	GPE
gujaf-332	82	1	saka tunde abdulsalam	PERSON
gujaf-332	82	2	ph.d	NORP
gujaf-332	82	3	88-108	CARDINAL
gujaf-332	82	4	nigeria	GPE
gujaf-332	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-332	82	6	nigeria	GPE
gujaf-332	83	1	muhammad	PERSON
gujaf-332	83	2	aisha chado	PERSON
gujaf-332	83	3	142	CARDINAL
gujaf-332	83	4	nigeria	GPE
gujaf-332	83	5	joseph olorunfemi	PERSON
gujaf-332	83	6	143	CARDINAL
gujaf-332	83	7	nigeria	GPE
gujaf-332	83	8	ahmad abdullahi	PERSON
gujaf-332	83	9	dr ibrahim mohammed	PERSON
gujaf-332	83	10	dr isma’il	PERSON
gujaf-332	83	11	idris	PERSON
gujaf-332	83	12	156-171	QUANTITY
gujaf-332	83	13	202	CARDINAL
gujaf-332	83	14	nigeria	GPE
gujaf-332	84	1	muhammad	PERSON
gujaf-332	84	2	aisha chado	PERSON
gujaf-332	84	3	203	CARDINAL
gujaf-332	84	4	nigeria	GPE
gujaf-332	84	5	kayode david kolawole	PERSON
gujaf-332	84	6	222	CARDINAL
gujaf-332	84	7	5	CARDINAL
gujaf-332	84	8	2, october	DATE
gujaf-332	84	9	2024	DATE
gujaf-332	84	10	nigeria	GPE
gujaf-332	85	1	haruna muhammed musa	PERSON
gujaf-332	85	2	235	CARDINAL
gujaf-332	85	3	nigeria	GPE
gujaf-332	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-332	85	5	249-261	CARDINAL
gujaf-332	85	6	benue state	GPE
gujaf-332	85	7	nigeria	GPE
gujaf-332	85	8	caleb john	PERSON
gujaf-332	86	1	aliyu nuraddeen shehu	PERSON
gujaf-332	86	2	bello a. ahmad	PERSON
gujaf-332	86	3	ahmed aliyu	PERSON
gujaf-332	86	4	abdullahi phd	PERSON
gujaf-332	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-332	86	6	nigeria	GPE
gujaf-332	87	1	ibrahim kabir adedeji	PERSON
gujaf-332	87	2	dr ibrahim muhammed	PERSON
gujaf-332	88	1	muhammed habibu sabari prof	PERSON
gujaf-332	89	1	abiodun popoola	PERSON
gujaf-332	89	2	283	CARDINAL
gujaf-332	89	3	nigerian	NORP
gujaf-332	89	4	rofiat, prof	ORG
gujaf-332	90	1	sani abdullahi	PERSON
gujaf-332	90	2	dr.	PERSON
gujaf-332	90	3	ibrahim mohammed	PERSON
gujaf-332	91	1	ahmad dogarawa	PERSON
gujaf-332	91	2	.298-314	CARDINAL
gujaf-332	91	3	the nigerian exchange	ORG
gujaf-332	91	4	salisu isyaku dahiru	ORG
gujaf-332	91	5	adeyemi	GPE
gujaf-332	91	6	phd	PERSON
gujaf-332	91	7	suleiman salami	PERSON
gujaf-332	91	8	phd	PERSON
gujaf-332	91	9	315	CARDINAL
gujaf-332	91	10	lagos	GPE
gujaf-332	91	11	nigeria	GPE
gujaf-332	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-332	92	1	332-343	CARDINAL
gujaf-332	92	2	nigeria	GPE
gujaf-332	92	3	emmanuel imuede	PERSON
gujaf-332	92	4	344-356	CARDINAL
gujaf-332	92	5	nigeria	GPE
gujaf-332	92	6	daniel gbadebo	PERSON
gujaf-332	92	7	357	CARDINAL
gujaf-332	92	8	369	CARDINAL
gujaf-332	92	9	383	CARDINAL
gujaf-332	92	10	south africa	GPE
gujaf-332	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-332	93	2	384	CARDINAL
gujaf-332	93	3	nigeria	GPE
gujaf-332	93	4	ahmad abdullahi	PERSON
gujaf-332	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-332	93	6	idris	PERSON
gujaf-332	93	7	…………………………………………………………………………	PRODUCT
gujaf-332	93	8	397-413	CARDINAL
gujaf-332	93	9	5	CARDINAL
gujaf-332	93	10	2, october	DATE
gujaf-332	93	11	2024 48	DATE
gujaf-332	93	12	dmbs	ORG
gujaf-332	93	13	nigeria florence	GPE
gujaf-332	93	14	bosede ajagbonna department of accounting	ORG
gujaf-332	93	15	kaduna state university	ORG
gujaf-332	93	16	nigeria	GPE
gujaf-332	93	17	8033687431	DATE
gujaf-332	93	18	benjamin kumai gugong department	PERSON
gujaf-332	93	19	kaduna state university	ORG
gujaf-332	93	20	8099991988	DATE
gujaf-332	93	21	augustine ayuba department of accounting	ORG
gujaf-332	93	22	kaduna state university	ORG
gujaf-332	93	23	nigeria	GPE
gujaf-332	93	24	idris mohammed	PERSON
gujaf-332	93	25	kaduna state university	ORG
gujaf-332	93	26	nigeria	GPE
gujaf-332	93	27	+234 8063234829	DATE
gujaf-332	93	28	kaduna state university	ORG
gujaf-332	93	29	nigeria	GPE
gujaf-332	93	30	8034500729	DATE
gujaf-332	93	31	nigeria	GPE
gujaf-332	95	1	16	CARDINAL
gujaf-332	95	2	nigeria	GPE
gujaf-332	95	3	14	CARDINAL
gujaf-332	95	4	nigeria	GPE
gujaf-332	97	1	between 20122021	DATE
gujaf-332	100	1	nigeria	GPE
gujaf-332	101	1	mailto:fajagbonna@gmail.com mailto:bkgugong@gmail.com	ORG
gujaf-332	102	1	mailto:isuwa.dauda@kasu.edu.ng	PRODUCT
gujaf-332	102	2	gusau journal of accounting	ORG
gujaf-332	102	3	5	CARDINAL
gujaf-332	102	4	2, october	DATE
gujaf-332	102	5	2024 49	DATE
gujaf-332	102	6	1.0	CARDINAL
gujaf-332	103	1	nigerian	NORP
gujaf-332	104	1	mirza	PERSON
gujaf-332	104	2	javed	PERSON
gujaf-332	104	3	2013	DATE
gujaf-332	105	1	2015	DATE
gujaf-332	106	1	daily	DATE
gujaf-332	106	2	2012	DATE
gujaf-332	108	1	dmbs	ORG
gujaf-332	108	2	nigeria	GPE
gujaf-332	112	1	cheng	PERSON
gujaf-332	112	2	leung	PERSON
gujaf-332	112	3	2012	DATE
gujaf-332	113	1	ali	PERSON
gujaf-332	113	2	2015	DATE
gujaf-332	113	3	ali	PERSON
gujaf-332	113	4	zhang	PERSON
gujaf-332	113	5	2014	DATE
gujaf-332	114	1	hu et al	PERSON
gujaf-332	115	1	2015	CARDINAL
gujaf-332	116	1	alutto	PERSON
gujaf-332	116	2	1975	DATE
gujaf-332	118	1	adams	ORG
gujaf-332	118	2	almeida	PERSON
gujaf-332	118	3	ferreira	PERSON
gujaf-332	118	4	2005	DATE
gujaf-332	119	1	miller	PERSON
gujaf-332	119	2	2011	DATE
gujaf-332	122	1	martins	PERSON
gujaf-332	122	2	2017	CARDINAL
gujaf-332	124	1	gusau journal of accounting	ORG
gujaf-332	124	2	5	CARDINAL
gujaf-332	124	3	2, october	DATE
gujaf-332	124	4	2024 50	DATE
gujaf-332	126	1	garcía	GPE
gujaf-332	126	2	herrero	PERSON
gujaf-332	126	3	2021	CARDINAL
gujaf-332	126	4	today	DATE
gujaf-332	127	1	2018	DATE
gujaf-332	127	2	2017	CARDINAL
gujaf-332	127	3	darrat	NORP
gujaf-332	128	1	2014	DATE
gujaf-332	129	1	2001	DATE
gujaf-332	133	1	weber	PERSON
gujaf-332	133	2	blais	PERSON
gujaf-332	133	3	betz	PERSON
gujaf-332	133	4	2002	DATE
gujaf-332	135	1	carter	PERSON
gujaf-332	135	2	2003	DATE
gujaf-332	139	1	the united states	GPE
gujaf-332	141	1	carter	PERSON
gujaf-332	141	2	2003b	DATE
gujaf-332	141	3	2006	DATE
gujaf-332	144	1	alexander haslam	PERSON
gujaf-332	144	2	2011	DATE
gujaf-332	147	1	jensen	PERSON
gujaf-332	147	2	1976	DATE
gujaf-332	148	1	1988	DATE
gujaf-332	150	1	zhang et al	PERSON
gujaf-332	151	1	2016	CARDINAL
gujaf-332	152	1	2014	DATE
gujaf-332	153	1	dmbs	ORG
gujaf-332	153	2	nigeria	GPE
gujaf-332	154	1	2014	DATE
gujaf-332	154	2	nigeria	GPE
gujaf-332	155	1	dmbs	ORG
gujaf-332	155	2	nigeria	GPE
gujaf-332	156	1	the researcher gusau journal of accounting	ORG
gujaf-332	156	2	5	CARDINAL
gujaf-332	156	3	2, october	DATE
gujaf-332	156	4	2024 51	DATE
gujaf-332	156	5	nigerian	NORP
gujaf-332	161	1	nigerian	NORP
gujaf-332	161	2	2007	DATE
gujaf-332	163	1	muturi	GPE
gujaf-332	163	2	2013	DATE
gujaf-332	163	3	kokeno	GPE
gujaf-332	163	4	muturi	GPE
gujaf-332	163	5	2016	CARDINAL
gujaf-332	164	1	2009	DATE
gujaf-332	164	2	9	CARDINAL
gujaf-332	164	3	twenty four	CARDINAL
gujaf-332	164	4	nigeria	GPE
gujaf-332	164	5	sunusi lamido	PERSON
gujaf-332	166	1	plantinum habib bank plc	ORG
gujaf-332	166	2	africa bank	GPE
gujaf-332	166	3	spring banks plc	ORG
gujaf-332	166	4	2	CARDINAL
gujaf-332	167	1	2018	DATE
gujaf-332	167	2	2018	DATE
gujaf-332	167	3	skye bank of nigeria plc	ORG
gujaf-332	167	4	polaris	ORG
gujaf-332	167	5	nigeria plc	ORG
gujaf-332	167	6	access bank of nigeria plc	ORG
gujaf-332	169	1	titan trust	ORG
gujaf-332	169	2	2022	CARDINAL
gujaf-332	170	1	brigham & gapenski	ORG
gujaf-332	170	2	1994	DATE
gujaf-332	170	3	2007	DATE
gujaf-332	170	4	al	ORG
gujaf-332	170	5	2015	CARDINAL
gujaf-332	170	6	kazemian et al.	PERSON
gujaf-332	170	7	2017	CARDINAL
gujaf-332	170	8	khan et al.	ORG
gujaf-332	170	9	2020	DATE
gujaf-332	170	10	2021	DATE
gujaf-332	172	1	dmbs	ORG
gujaf-332	172	2	nigeria	GPE
gujaf-332	172	3	2012	DATE
gujaf-332	172	4	2021	CARDINAL
gujaf-332	174	1	i.	PERSON
gujaf-332	174	2	dmbs	ORG
gujaf-332	174	3	nigeria	GPE
gujaf-332	176	1	dmbs	ORG
gujaf-332	176	2	nigeria	GPE
gujaf-332	178	1	dmbs	ORG
gujaf-332	178	2	nigeria	GPE
gujaf-332	179	1	gusau journal of accounting	ORG
gujaf-332	179	2	5	CARDINAL
gujaf-332	179	3	2, october	DATE
gujaf-332	179	4	2024 52	DATE
gujaf-332	179	5	nigeria	GPE
gujaf-332	180	1	i.	PERSON
gujaf-332	180	2	dmbs	ORG
gujaf-332	180	3	nigeria ii	EVENT
gujaf-332	180	4	dmbs	ORG
gujaf-332	180	5	nigeria	GPE
gujaf-332	180	6	dmbs	ORG
gujaf-332	180	7	nigeria	GPE
gujaf-332	180	8	dmbs	ORG
gujaf-332	180	9	nigeria	GPE
gujaf-332	181	1	ho2	ORG
gujaf-332	181	2	dmbs	ORG
gujaf-332	181	3	nigeria	GPE
gujaf-332	182	1	dmbs	ORG
gujaf-332	182	2	nigeria	GPE
gujaf-332	183	1	dmbs	ORG
gujaf-332	183	2	nigeria	GPE
gujaf-332	184	1	cbn	ORG
gujaf-332	184	2	ndic	ORG
gujaf-332	184	3	sec	ORG
gujaf-332	187	1	dmbs	ORG
gujaf-332	187	2	nigeria	GPE
gujaf-332	187	3	the period of	DATE
gujaf-332	187	4	ten years 2012	DATE
gujaf-332	187	5	2021	CARDINAL
gujaf-332	191	1	1991	DATE
gujaf-332	193	1	1993	DATE
gujaf-332	193	2	contra	NORP
gujaf-332	194	1	gusau journal of accounting	ORG
gujaf-332	194	2	5	CARDINAL
gujaf-332	194	3	2, october	DATE
gujaf-332	194	4	2024 53	DATE
gujaf-332	194	5	miller	ORG
gujaf-332	194	6	shasie	PERSON
gujaf-332	194	7	2001	DATE
gujaf-332	196	1	chen	PERSON
gujaf-332	196	2	lin	PERSON
gujaf-332	196	3	2008	DATE
gujaf-332	198	1	wang	PERSON
gujaf-332	198	2	2009	DATE
gujaf-332	199	1	van ness	PERSON
gujaf-332	199	2	kang	PERSON
gujaf-332	199	3	2010	DATE
gujaf-332	200	1	bhagat	PERSON
gujaf-332	200	2	bolton	PERSON
gujaf-332	200	3	subramanian	PERSON
gujaf-332	200	4	2010	DATE
gujaf-332	201	1	prasad et al	PERSON
gujaf-332	201	2	2014	DATE
gujaf-332	201	3	2004-2007	DATE
gujaf-332	205	1	darrat et al	PERSON
gujaf-332	206	1	2014	DATE
gujaf-332	207	1	2015	CARDINAL
gujaf-332	207	2	53	CARDINAL
gujaf-332	207	3	17	CARDINAL
gujaf-332	207	4	2000-2011	DATE
gujaf-332	208	1	2015	CARDINAL
gujaf-332	208	2	cfo	ORG
gujaf-332	208	3	642	CARDINAL
gujaf-332	208	4	uk	GPE
gujaf-332	212	1	2015	DATE
gujaf-332	214	1	2017	CARDINAL
gujaf-332	214	2	706	CARDINAL
gujaf-332	214	3	1850	DATE
gujaf-332	216	1	rono	PERSON
gujaf-332	216	2	2018	DATE
gujaf-332	216	3	kenya	GPE
gujaf-332	216	4	2016	DATE
gujaf-332	216	5	secondary	ORDINAL
gujaf-332	218	1	zahra et al	PERSON
gujaf-332	219	1	2018	DATE
gujaf-332	219	2	pakistan	GPE
gujaf-332	219	3	2009 to 2013	DATE
gujaf-332	219	4	ceos gusau journal of accounting	ORG
gujaf-332	219	5	5	CARDINAL
gujaf-332	219	6	2, october	DATE
gujaf-332	219	7	2024 54	DATE
gujaf-332	219	8	pakistani	NORP
gujaf-332	219	9	secondary	ORDINAL
gujaf-332	220	1	nigeria	GPE
gujaf-332	222	1	2018	DATE
gujaf-332	222	2	u.s banks	GPE
gujaf-332	222	3	2008	DATE
gujaf-332	222	4	secondary	ORDINAL
gujaf-332	224	1	2019	DATE
gujaf-332	225	1	secondary	ORDINAL
gujaf-332	228	1	2021	CARDINAL
gujaf-332	228	2	28	CARDINAL
gujaf-332	228	3	2014-2018	DATE
gujaf-332	229	1	121	CARDINAL
gujaf-332	229	2	north america	LOC
gujaf-332	229	3	europe	LOC
gujaf-332	230	1	ols	ORG
gujaf-332	230	2	secondary	ORDINAL
gujaf-332	232	1	africa	LOC
gujaf-332	232	2	nigeria	GPE
gujaf-332	233	1	chowdhury	ORG
gujaf-332	233	2	doukas	ORG
gujaf-332	233	3	2022	CARDINAL
gujaf-332	234	1	muien et al	PERSON
gujaf-332	235	1	2022	CARDINAL
gujaf-332	235	2	pakistan	GPE
gujaf-332	235	3	the period of 2006	DATE
gujaf-332	235	4	2017	CARDINAL
gujaf-332	236	1	285	CARDINAL
gujaf-332	236	2	pakistani	NORP
gujaf-332	237	1	secondary	ORDINAL
gujaf-332	237	2	the pakistani stock exchange	ORG
gujaf-332	241	1	the years	DATE
gujaf-332	245	1	1999	DATE
gujaf-332	246	1	barber	PERSON
gujaf-332	246	2	2001	DATE
gujaf-332	249	1	2003	DATE
gujaf-332	249	2	gusau journal of accounting	ORG
gujaf-332	249	3	5	CARDINAL
gujaf-332	249	4	2, october	DATE
gujaf-332	249	5	2024 55	DATE
gujaf-332	249	6	fortune 500	CARDINAL
gujaf-332	250	1	2006	DATE
gujaf-332	250	2	carter et al	PERSON
gujaf-332	250	3	2003c	DATE
gujaf-332	252	1	francoeur	PERSON
gujaf-332	252	2	labelle	GPE
gujaf-332	252	3	bernard (2008	ORG
gujaf-332	253	1	krishnan	PERSON
gujaf-332	253	2	2008	DATE
gujaf-332	254	1	paul	PERSON
gujaf-332	254	2	2009	DATE
gujaf-332	255	1	singapore	GPE
gujaf-332	255	2	kang	PERSON
gujaf-332	255	3	2010	DATE
gujaf-332	256	1	diplock	PERSON
gujaf-332	256	2	kilaas	GPE
gujaf-332	256	3	2011	DATE
gujaf-332	257	1	2011	DATE
gujaf-332	258	1	julizaerma	PERSON
gujaf-332	258	2	sori	GPE
gujaf-332	258	3	2012	DATE
gujaf-332	259	1	ross	PERSON
gujaf-332	259	2	2012	DATE
gujaf-332	260	1	ujunwa	ORG
gujaf-332	260	2	2012	DATE
gujaf-332	261	1	carter	PERSON
gujaf-332	261	2	2010	DATE
gujaf-332	262	1	ku ismail	PERSON
gujaf-332	262	2	2013	DATE
gujaf-332	262	3	100	CARDINAL
gujaf-332	262	4	malaysia	GPE
gujaf-332	262	5	2007	DATE
gujaf-332	262	6	annual	DATE
gujaf-332	262	7	tobin	ORG
gujaf-332	264	1	jalbert	PERSON
gujaf-332	264	2	jalbert	PERSON
gujaf-332	264	3	2013	DATE
gujaf-332	264	4	annual	DATE
gujaf-332	264	5	the period of 1997-2006	DATE
gujaf-332	265	1	pathan	NORP
gujaf-332	265	2	2013	DATE
gujaf-332	267	1	alexander et al	PERSON
gujaf-332	268	1	2015	CARDINAL
gujaf-332	269	1	2019	DATE
gujaf-332	269	2	s & p	ORG
gujaf-332	269	3	1500	CARDINAL
gujaf-332	269	4	2004	DATE
gujaf-332	269	5	2009	DATE
gujaf-332	272	1	nigeria	GPE
gujaf-332	272	2	lawrence et al	PERSON
gujaf-332	272	3	2021	CARDINAL
gujaf-332	272	4	59	CARDINAL
gujaf-332	272	5	nigeria	GPE
gujaf-332	273	1	dmbs	ORG
gujaf-332	273	2	nigeria	GPE
gujaf-332	274	1	most gusau journal of accounting	ORG
gujaf-332	274	2	5	CARDINAL
gujaf-332	274	3	2, october	DATE
gujaf-332	274	4	2024 56	DATE
gujaf-332	274	5	1999-2015	DATE
gujaf-332	275	1	ten years 20122021	DATE
gujaf-332	276	1	griffith	PERSON
gujaf-332	276	2	1999	DATE
gujaf-332	277	1	kim et al	PERSON
gujaf-332	278	1	2001	DATE
gujaf-332	279	1	mcwilliams	PERSON
gujaf-332	279	2	2001	DATE
gujaf-332	279	3	mva	ORG
gujaf-332	280	1	2002	DATE
gujaf-332	282	1	2013	DATE
gujaf-332	283	1	western europe	LOC
gujaf-332	283	2	over 50%	PERCENT
gujaf-332	283	3	more than 50%	PERCENT
gujaf-332	284	1	krivogorsky	PERSON
gujaf-332	284	2	2006	DATE
gujaf-332	284	3	roe	PRODUCT
gujaf-332	285	1	kholief	PERSON
gujaf-332	285	2	2008	DATE
gujaf-332	285	3	egyptian	NORP
gujaf-332	285	4	the year-end 2006	DATE
gujaf-332	287	1	2013	DATE
gujaf-332	287	2	chinese	NORP
gujaf-332	289	1	mirza	PERSON
gujaf-332	289	2	javed	PERSON
gujaf-332	289	3	2013	DATE
gujaf-332	289	4	pakistani	NORP
gujaf-332	289	5	karachi stock exchange	ORG
gujaf-332	290	1	pakistani	NORP
gujaf-332	290	2	karachi	GPE
gujaf-332	291	1	2014	DATE
gujaf-332	293	1	2014	DATE
gujaf-332	294	1	2014	DATE
gujaf-332	294	2	u.s	GPE
gujaf-332	295	1	the ceo gusau journal of accounting	ORG
gujaf-332	295	2	5	CARDINAL
gujaf-332	295	3	2, october	DATE
gujaf-332	295	4	2024 57	DATE
gujaf-332	295	5	tobin	ORG
gujaf-332	296	1	alexander et al	PERSON
gujaf-332	296	2	2015	DATE
gujaf-332	297	1	2015	CARDINAL
gujaf-332	297	2	the indonesia stock exchange	ORG
gujaf-332	297	3	2007	DATE
gujaf-332	297	4	2012	DATE
gujaf-332	298	1	secondary	ORDINAL
gujaf-332	298	2	annual	DATE
gujaf-332	298	3	7.2	CARDINAL
gujaf-332	299	1	indonesia	GPE
gujaf-332	300	1	dmb	PERSON
gujaf-332	300	2	nigeria	GPE
gujaf-332	300	3	20092018	DATE
gujaf-332	301	1	nigeria	GPE
gujaf-332	301	2	hambrick, & mason	ORG
gujaf-332	301	3	1984	DATE
gujaf-332	303	1	1997	DATE
gujaf-332	303	2	mason	GPE
gujaf-332	303	3	1984	DATE
gujaf-332	305	1	dmbs	ORG
gujaf-332	305	2	nigeria	GPE
gujaf-332	307	1	3.0	CARDINAL
gujaf-332	309	1	gusau journal of accounting	ORG
gujaf-332	309	2	5	CARDINAL
gujaf-332	309	3	2, october	DATE
gujaf-332	309	4	2024 58	DATE
gujaf-332	309	5	fourteen 14	DATE
gujaf-332	309	6	dmbs	ORG
gujaf-332	309	7	nigeria	GPE
gujaf-332	309	8	1	CARDINAL
gujaf-332	309	9	14	CARDINAL
gujaf-332	309	10	14	CARDINAL
gujaf-332	309	11	1	CARDINAL
gujaf-332	310	1	access bank nig plc	ORG
gujaf-332	310	2	1998 2	DATE
gujaf-332	310	3	bank of nig plc	ORG
gujaf-332	310	4	bank of nig plc	ORG
gujaf-332	310	5	2006 3	DATE
gujaf-332	310	6	first	ORDINAL
gujaf-332	310	7	nigeria plc	ORG
gujaf-332	310	8	first	ORDINAL
gujaf-332	310	9	nigeria plc	ORG
gujaf-332	310	10	2004	DATE
gujaf-332	310	11	4	CARDINAL
gujaf-332	310	12	fidelity bank nig plc	ORG
gujaf-332	311	1	fidelity bank nig plc	ORG
gujaf-332	311	2	2005 5	DATE
gujaf-332	311	3	first	ORDINAL
gujaf-332	311	4	nig plc	ORG
gujaf-332	312	1	first bank nig plc	ORG
gujaf-332	312	2	1971 6	DATE
gujaf-332	312	3	guarantee trust bank plc	ORG
gujaf-332	313	1	guarantee trust bank plc	ORG
gujaf-332	313	2	1996 7	DATE
gujaf-332	315	1	2012	DATE
gujaf-332	315	2	8	CARDINAL
gujaf-332	315	3	sterling bank nig plc	ORG
gujaf-332	316	1	sterling bank nig plc	ORG
gujaf-332	317	1	1993 9	DATE
gujaf-332	317	2	union bank of nig plc	ORG
gujaf-332	318	1	union bank of nig plc	ORG
gujaf-332	318	2	1971	DATE
gujaf-332	318	3	10	CARDINAL
gujaf-332	318	4	bank of nigeria plc	ORG
gujaf-332	319	1	unity bank of nigeria plc	ORG
gujaf-332	319	2	1971	DATE
gujaf-332	319	3	11	CARDINAL
gujaf-332	319	4	united bank	ORG
gujaf-332	319	5	africa plc	ORG
gujaf-332	319	6	united bank	ORG
gujaf-332	319	7	africa plc	ORG
gujaf-332	319	8	1970 12	DATE
gujaf-332	319	9	wema bank nig plc	ORG
gujaf-332	319	10	wema bank nig plc	ORG
gujaf-332	319	11	1990	DATE
gujaf-332	319	12	13	CARDINAL
gujaf-332	319	13	nig plc	ORG
gujaf-332	320	1	zenith bank nig plc	ORG
gujaf-332	320	2	2004 14	DATE
gujaf-332	320	3	jaiz bank nig plc	ORG
gujaf-332	321	1	jaiz bank nig plc	ORG
gujaf-332	321	2	2012	DATE
gujaf-332	321	3	2022	CARDINAL
gujaf-332	321	4	annual	DATE
gujaf-332	321	5	nigerian	NORP
gujaf-332	321	6	nigeria group exchange	ORG
gujaf-332	321	7	fifteen years	DATE
gujaf-332	321	8	20122021	DATE
gujaf-332	322	1	secondary	ORDINAL
gujaf-332	322	2	dmbs	ORG
gujaf-332	322	3	nigeria	GPE
gujaf-332	323	1	14	CARDINAL
gujaf-332	323	2	dmb	PERSON
gujaf-332	323	3	nigeria	GPE
gujaf-332	323	4	the period 2012	DATE
gujaf-332	323	5	2021	CARDINAL
gujaf-332	324	1	3.1	CARDINAL
gujaf-332	324	2	5	CARDINAL
gujaf-332	324	3	2, october	DATE
gujaf-332	324	4	2024 59	DATE
gujaf-332	324	5	2	CARDINAL
gujaf-332	325	1	pandey	PERSON
gujaf-332	325	2	2001	DATE
gujaf-332	325	3	menacer	PERSON
gujaf-332	325	4	2014	DATE
gujaf-332	325	5	anarfo	PERSON
gujaf-332	325	6	2015	CARDINAL
gujaf-332	325	7	years	DATE
gujaf-332	325	8	2015	CARDINAL
gujaf-332	325	9	1999	DATE
gujaf-332	325	10	mercedes	ORG
gujaf-332	325	11	steven	PERSON
gujaf-332	325	12	2007	DATE
gujaf-332	325	13	2013	DATE
gujaf-332	325	14	2014	DATE
gujaf-332	325	15	2023	CARDINAL
gujaf-332	325	16	bertrand	PERSON
gujaf-332	325	17	2001	DATE
gujaf-332	326	1	5	CARDINAL
gujaf-332	326	2	2, october	DATE
gujaf-332	326	3	2024 60	DATE
gujaf-332	326	4	4.0	CARDINAL
gujaf-332	329	1	4.1	CARDINAL
gujaf-332	331	1	3	CARDINAL
gujaf-332	331	2	max	PERSON
gujaf-332	331	3	140	CARDINAL
gujaf-332	332	1	0.4845	CARDINAL
gujaf-332	332	2	140	CARDINAL
gujaf-332	332	3	140	CARDINAL
gujaf-332	332	4	1	CARDINAL
gujaf-332	332	5	140	CARDINAL
gujaf-332	332	6	0.21	CARDINAL
gujaf-332	332	7	140	CARDINAL
gujaf-332	332	8	0.8271	MONEY
gujaf-332	332	9	2023	CARDINAL
gujaf-332	332	10	3	CARDINAL
gujaf-332	333	1	140	CARDINAL
gujaf-332	333	2	14	CARDINAL
gujaf-332	333	3	10 years	DATE
gujaf-332	334	1	0.1199	CARDINAL
gujaf-332	334	2	0.4845	CARDINAL
gujaf-332	335	1	0.1006	DATE
gujaf-332	336	1	2.4664	CARDINAL
gujaf-332	336	2	1.8791	CARDINAL
gujaf-332	337	1	0	CARDINAL
gujaf-332	337	2	7	CARDINAL
gujaf-332	338	1	7	DATE
gujaf-332	338	2	less than one year	DATE
gujaf-332	339	1	0.4956	CARDINAL
gujaf-332	339	2	0	CARDINAL
gujaf-332	339	3	1	CARDINAL
gujaf-332	339	4	1	CARDINAL
gujaf-332	339	5	0	CARDINAL
gujaf-332	340	1	0.0832	MONEY
gujaf-332	340	2	8%	PERCENT
gujaf-332	340	3	5	CARDINAL
gujaf-332	340	4	2, october	DATE
gujaf-332	340	5	2024 61	DATE
gujaf-332	340	6	0 to 21%	PERCENT
gujaf-332	341	1	4	CARDINAL
gujaf-332	343	1	asterisk	ORG
gujaf-332	343	2	two	CARDINAL
gujaf-332	344	1	4	CARDINAL
gujaf-332	344	2	1	CARDINAL
gujaf-332	345	1	1 0.2935	CARDINAL
gujaf-332	345	2	0.1271 0.0803 1	MONEY
gujaf-332	345	3	0.0062	CARDINAL
gujaf-332	345	4	0.6145	MONEY
gujaf-332	345	5	1 0.0000 0.4266	CARDINAL
gujaf-332	345	6	2023	CARDINAL
gujaf-332	345	7	4	CARDINAL
gujaf-332	345	8	0.1271	CARDINAL
gujaf-332	345	9	0.0062	CARDINAL
gujaf-332	345	10	0.1345	CARDINAL
gujaf-332	345	11	0.9418	ORG
gujaf-332	345	12	0.2935	CARDINAL
gujaf-332	347	1	0.8	CARDINAL
gujaf-332	350	1	gusau journal of accounting	ORG
gujaf-332	350	2	5	CARDINAL
gujaf-332	350	3	2, october	DATE
gujaf-332	350	4	2024 62	DATE
gujaf-332	350	5	5	CARDINAL
gujaf-332	351	1	0.068 1.02 0.9839	CARDINAL
gujaf-332	351	2	0.052308 3.27	MONEY
gujaf-332	352	1	0.20	CARDINAL
gujaf-332	352	2	8.22	CARDINAL
gujaf-332	352	3	0.0000 hausman 0.0107	QUANTITY
gujaf-332	352	4	2023	CARDINAL
gujaf-332	354	1	5	CARDINAL
gujaf-332	354	2	chi2	ORG
gujaf-332	354	3	0.000	CARDINAL
gujaf-332	359	1	20%	PERCENT
gujaf-332	360	1	the 20%	PERCENT
gujaf-332	361	1	8.22	CARDINAL
gujaf-332	361	2	0.00	CARDINAL
gujaf-332	362	1	dmbs	ORG
gujaf-332	362	2	nigeria	GPE
gujaf-332	363	1	4.6	CARDINAL
gujaf-332	363	2	-0.0074115	GPE
gujaf-332	363	3	0.068	CARDINAL
gujaf-332	363	4	10%	PERCENT
gujaf-332	364	1	one	CARDINAL
gujaf-332	364	2	0.1%	PERCENT
gujaf-332	365	1	dmbs	ORG
gujaf-332	365	2	nigeria	GPE
gujaf-332	366	1	gusau journal of accounting	ORG
gujaf-332	366	2	5	CARDINAL
gujaf-332	366	3	2, october	DATE
gujaf-332	366	4	2024 63	DATE
gujaf-332	366	5	dmbs	ORG
gujaf-332	366	6	nigeria	GPE
gujaf-332	367	1	4.6	CARDINAL
gujaf-332	367	2	0.05230	CARDINAL
gujaf-332	367	3	0.001	CARDINAL
gujaf-332	367	4	1%	PERCENT
gujaf-332	368	1	dmbs	ORG
gujaf-332	368	2	nigeria	GPE
gujaf-332	368	3	5%	PERCENT
gujaf-332	369	1	dmbs	ORG
gujaf-332	369	2	nigeria	GPE
gujaf-332	370	1	dmbs	ORG
gujaf-332	370	2	nigeria	GPE
gujaf-332	371	1	4.6	CARDINAL
gujaf-332	371	2	0.775	CARDINAL
gujaf-332	372	1	nigeria	GPE
gujaf-332	373	1	dmbs	ORG
gujaf-332	373	2	nigeria	GPE
gujaf-332	374	1	dmbs	ORG
gujaf-332	374	2	nigeria	GPE
gujaf-332	374	3	2017	CARDINAL
gujaf-332	374	4	zahra et al	PERSON
gujaf-332	375	1	2018	DATE
gujaf-332	376	1	rono	PERSON
gujaf-332	376	2	2018	DATE
gujaf-332	377	1	2018	DATE
gujaf-332	377	2	2019	DATE
gujaf-332	377	3	2021	CARDINAL
gujaf-332	379	1	dmbs	ORG
gujaf-332	379	2	nigeria	GPE
gujaf-332	380	1	sori	GPE
gujaf-332	380	2	2012	DATE
gujaf-332	380	3	alexander et al	PERSON
gujaf-332	381	1	2015	CARDINAL
gujaf-332	382	1	ku ismail	PERSON
gujaf-332	382	2	2013	DATE
gujaf-332	382	3	2019	DATE
gujaf-332	382	4	lawrence et al	PERSON
gujaf-332	382	5	2021	CARDINAL
gujaf-332	385	1	dmbs	ORG
gujaf-332	385	2	nigeria	GPE
gujaf-332	386	1	5.0	CARDINAL
gujaf-332	386	2	dmbs	ORG
gujaf-332	386	3	nigeria	GPE
gujaf-332	386	4	dmbs	ORG
gujaf-332	386	5	nigeria	GPE
gujaf-332	388	1	below gusau journal of accounting	ORG
gujaf-332	388	2	5	CARDINAL
gujaf-332	388	3	2, october	DATE
gujaf-332	388	4	2024 64	DATE
gujaf-332	389	1	nigeria	GPE
gujaf-332	390	1	abdullah	PERSON
gujaf-332	390	2	s. n., & ku ismail	PERSON
gujaf-332	390	3	k. n. i.	PERSON
gujaf-332	390	4	2013	DATE
gujaf-332	391	1	malaysian	NORP
gujaf-332	392	1	jurnal pengurusan	PERSON
gujaf-332	392	2	38	CARDINAL
gujaf-332	392	3	27–40	CARDINAL
gujaf-332	393	1	adams	PERSON
gujaf-332	393	2	r. b.	PERSON
gujaf-332	393	3	almeida, h., & ferreira	ORG
gujaf-332	393	4	d. (	GPE
gujaf-332	393	5	2005	DATE
gujaf-332	394	1	powerful ceos	PERSON
gujaf-332	395	1	4(18	CARDINAL
gujaf-332	395	2	1403–1432	CARDINAL
gujaf-332	396	1	alexander	PERSON
gujaf-332	396	2	o.d, david t. i	PERSON
gujaf-332	397	1	2015	CARDINAL
gujaf-332	399	1	international journal of economics	ORG
gujaf-332	399	2	management united kingdom	GPE
gujaf-332	399	3	3(6	CARDINAL
gujaf-332	399	4	634	CARDINAL
gujaf-332	399	5	ali, a., & zhang	PERSON
gujaf-332	399	6	w.	PERSON
gujaf-332	399	7	2015	CARDINAL
gujaf-332	401	1	journal of accounting and economics	ORG
gujaf-332	401	2	51(9	CARDINAL
gujaf-332	402	1	thornton	PERSON
gujaf-332	402	2	j., & uymaz	ORG
gujaf-332	402	3	2018	DATE
gujaf-332	403	1	us	GPE
gujaf-332	404	1	26, 1–8	DATE
gujaf-332	405	1	j. a., & hrebiniak	PERSON
gujaf-332	405	2	l. g.	PERSON
gujaf-332	405	3	1975	DATE
gujaf-332	407	1	annual	DATE
gujaf-332	407	2	the academy of management	ORG
gujaf-332	407	3	new orleans	GPE
gujaf-332	408	1	balogun	GPE
gujaf-332	408	2	e. d.	PERSON
gujaf-332	408	3	2007	DATE
gujaf-332	409	1	nigerian	NORP
gujaf-332	410	1	munich	GPE
gujaf-332	411	1	barber	PERSON
gujaf-332	411	2	b. m.	PERSON
gujaf-332	411	3	t.	GPE
gujaf-332	411	4	2001a	DATE
gujaf-332	413	1	quarterly	DATE
gujaf-332	413	2	261–292	CARDINAL
gujaf-332	414	1	b. m.	PERSON
gujaf-332	414	2	t.	GPE
gujaf-332	414	3	2001b	DATE
gujaf-332	416	1	quarterly	DATE
gujaf-332	416	2	261–292	CARDINAL
gujaf-332	417	1	bhabra,	ORG
gujaf-332	417	2	s. h & eissa	ORG
gujaf-332	417	3	h. a.	PERSON
gujaf-332	417	4	2017	CARDINAL
gujaf-332	419	1	bhagat	ORG
gujaf-332	419	2	s.	PERSON
gujaf-332	419	3	bolton	PERSON
gujaf-332	419	4	b.j.	GPE
gujaf-332	419	5	subramanian	NORP
gujaf-332	419	6	a.	PERSON
gujaf-332	419	7	2010	DATE
gujaf-332	421	1	ssrn 1670219	EVENT
gujaf-332	421	2	f & garrow	ORG
gujaf-332	421	3	2015	DATE
gujaf-332	424	1	n., lemos	ORG
gujaf-332	424	2	r.	NORP
gujaf-332	424	3	r.	NORP
gujaf-332	424	4	d. & van reenen	ORG
gujaf-332	424	5	j. (	PERSON
gujaf-332	424	6	2014	DATE
gujaf-332	426	1	the european economic association	ORG
gujaf-332	426	2	12(4	CARDINAL
gujaf-332	427	1	brigham	PERSON
gujaf-332	427	2	e.f.	GPE
gujaf-332	427	3	l. c. (	PERSON
gujaf-332	427	4	1994	DATE
gujaf-332	428	1	seventh	ORDINAL
gujaf-332	429	1	orlando	GPE
gujaf-332	429	2	florida	GPE
gujaf-332	430	1	carter	PERSON
gujaf-332	430	2	d. a.	PERSON
gujaf-332	430	3	b. j.	PERSON
gujaf-332	430	4	w. g.	PERSON
gujaf-332	430	5	2010	DATE
gujaf-332	432	1	5(18	CARDINAL
gujaf-332	433	1	396–414	CARDINAL
gujaf-332	433	2	gusau journal of accounting	ORG
gujaf-332	433	3	5	CARDINAL
gujaf-332	433	4	2, october	DATE
gujaf-332	433	5	2024 65	DATE
gujaf-332	433	6	d. a.	PERSON
gujaf-332	433	7	b. j.	PERSON
gujaf-332	433	8	w. g.	PERSON
gujaf-332	433	9	2003a	DATE
gujaf-332	435	1	1(38	CARDINAL
gujaf-332	435	2	33–53	CARDINAL
gujaf-332	436	1	carter	PERSON
gujaf-332	436	2	d. a.	PERSON
gujaf-332	436	3	b. j.	PERSON
gujaf-332	436	4	w. g.	PERSON
gujaf-332	436	5	2003b	DATE
gujaf-332	438	1	1(38	CARDINAL
gujaf-332	438	2	33–53	CARDINAL
gujaf-332	439	1	carter	PERSON
gujaf-332	439	2	d. a.	PERSON
gujaf-332	439	3	b. j.	PERSON
gujaf-332	439	4	w. g.	PERSON
gujaf-332	439	5	2003c	DATE
gujaf-332	441	1	38(1	CARDINAL
gujaf-332	441	2	33–53	CARDINAL
gujaf-332	442	1	chen	PERSON
gujaf-332	442	2	lin	PERSON
gujaf-332	442	3	j. b.	PERSON
gujaf-332	442	4	2008	DATE
gujaf-332	444	1	6(1	CARDINAL
gujaf-332	444	2	58–65	CARDINAL
gujaf-332	445	1	cheng	PERSON
gujaf-332	445	2	l. t. w.	PERSON
gujaf-332	445	3	& leung	PERSON
gujaf-332	445	4	t. y.	PERSON
gujaf-332	445	5	2012	DATE
gujaf-332	446	1	china	GPE
gujaf-332	447	1	pacific basin financial markets	ORG
gujaf-332	448	1	chowdhury	PERSON
gujaf-332	448	2	r., & doukas	ORG
gujaf-332	448	3	j. a.	PERSON
gujaf-332	448	4	2022	CARDINAL
gujaf-332	449	1	chapter 11	LAW
gujaf-332	451	1	2(1	CARDINAL
gujaf-332	451	2	1–63	DATE
gujaf-332	452	1	https://doi.org/https://doi.org/10.1561/114.00000011 coles	PERSON
gujaf-332	452	2	j. w.	PERSON
gujaf-332	452	3	mcwilliams	PERSON
gujaf-332	452	4	2001	DATE
gujaf-332	454	1	journal of management	ORG
gujaf-332	454	2	1(27	CARDINAL
gujaf-332	455	1	h., & mak	ORG
gujaf-332	455	2	2002	DATE
gujaf-332	457	1	finance	ORG
gujaf-332	457	2	4(8	CARDINAL
gujaf-332	457	3	313–336	CARDINAL
gujaf-332	457	4	s.	PERSON
gujaf-332	457	5	2011	DATE
gujaf-332	458	1	indonesian	NORP
gujaf-332	459	1	8)	CARDINAL
gujaf-332	459	2	1–38	DATE
gujaf-332	459	3	darrat	ORG
gujaf-332	459	4	a. f.	PERSON
gujaf-332	459	5	s & park	ORG
gujaf-332	459	6	c. j.	PERSON
gujaf-332	459	7	2014	DATE
gujaf-332	461	1	1–40	CARDINAL
gujaf-332	462	1	https://doi.org/doi	PRODUCT
gujaf-332	462	2	10.1177/0148558x14560898	CARDINAL
gujaf-332	462	3	t., & habibuw	ORG
gujaf-332	462	4	l. g.	PERSON
gujaf-332	462	5	2015	CARDINAL
gujaf-332	463	1	indonesia stock exchange	ORG
gujaf-332	464	1	asian business review	ORG
gujaf-332	464	2	5(2	DATE
gujaf-332	465	1	m. a. m. f. s. m. h.	PERSON
gujaf-332	465	2	2015	CARDINAL
gujaf-332	466	1	57(1	DATE
gujaf-332	466	2	53–83	DATE
gujaf-332	466	3	dikolli	PERSON
gujaf-332	466	4	s.s.	GPE
gujaf-332	466	5	mayew	PERSON
gujaf-332	466	6	w.j. & nanda	ORG
gujaf-332	466	7	d.	NORP
gujaf-332	466	8	2014	DATE
gujaf-332	468	1	19(1	CARDINAL
gujaf-332	468	2	281–327	CARDINAL
gujaf-332	469	1	j.	PERSON
gujaf-332	469	2	m., & kilaas	ORG
gujaf-332	469	3	l.	GPE
gujaf-332	469	4	2011	DATE
gujaf-332	471	1	deloitte global center	PERSON
gujaf-332	471	2	1–72	DATE
gujaf-332	472	1	erhardt	ORG
gujaf-332	472	2	n.l.	GPE
gujaf-332	472	3	j.d. & shrader	ORG
gujaf-332	472	4	c. b.	PERSON
gujaf-332	473	1	2003	DATE
gujaf-332	476	1	11	CARDINAL
gujaf-332	476	2	102–111	CARDINAL
gujaf-332	476	3	r.j.	PERSON
gujaf-332	476	4	khurana	PERSON
gujaf-332	476	5	r.	NORP
gujaf-332	476	6	rhodes-kropf	PERSON
gujaf-332	476	7	m. & yim	PERSON
gujaf-332	476	8	s.	PERSON
gujaf-332	476	9	2014	DATE
gujaf-332	478	1	319–337	CARDINAL
gujaf-332	479	1	francoeur	PERSON
gujaf-332	479	2	c., labelle	PERSON
gujaf-332	479	3	r.	NORP
gujaf-332	479	4	bernard, s. d. (	PERSON
gujaf-332	479	5	2008	DATE
gujaf-332	481	1	journal of business ethics	ORG
gujaf-332	481	2	81	CARDINAL
gujaf-332	482	1	gusau journal of accounting	ORG
gujaf-332	482	2	5	CARDINAL
gujaf-332	482	3	2, october	DATE
gujaf-332	482	4	2024 66	DATE
gujaf-332	482	5	garcía	GPE
gujaf-332	482	6	j. c & herrero	ORG
gujaf-332	482	7	b.	PERSON
gujaf-332	482	8	2021	CARDINAL
gujaf-332	485	1	136	CARDINAL
gujaf-332	485	2	592–601	CARDINAL
gujaf-332	486	1	gerasimova	ORG
gujaf-332	486	2	e.	PERSON
gujaf-332	486	3	2021	CARDINAL
gujaf-332	489	1	tallin university of technology	ORG
gujaf-332	490	1	griffith	ORG
gujaf-332	490	2	j. m.	PERSON
gujaf-332	490	3	1999	DATE
gujaf-332	492	1	1–8	DATE
gujaf-332	492	2	hambrick	PERSON
gujaf-332	492	3	d. c., &	GPE
gujaf-332	492	4	g. d.	PERSON
gujaf-332	492	5	1991	DATE
gujaf-332	494	1	academy of management	ORG
gujaf-332	494	2	16(4	CARDINAL
gujaf-332	494	3	719–742	CARDINAL
gujaf-332	495	1	hambrick	PERSON
gujaf-332	495	2	d. c.	PERSON
gujaf-332	495	3	m. a.	PERSON
gujaf-332	495	4	j. w.	PERSON
gujaf-332	495	5	1993	DATE
gujaf-332	497	1	14(6	DATE
gujaf-332	497	2	401	CARDINAL
gujaf-332	497	3	418	CARDINAL
gujaf-332	498	1	hambrick	PERSON
gujaf-332	498	2	d.c. & mason	ORG
gujaf-332	498	3	1984	DATE
gujaf-332	500	1	academy of management review	ORG
gujaf-332	500	2	9	CARDINAL
gujaf-332	500	3	193–206	DATE
gujaf-332	501	1	hu	PERSON
gujaf-332	501	2	n.	PERSON
gujaf-332	501	3	hao	PERSON
gujaf-332	501	4	q.	PERSON
gujaf-332	501	5	liu	PERSON
gujaf-332	501	6	l. j.	PERSON
gujaf-332	501	7	2015	CARDINAL
gujaf-332	503	1	international journal of accounting & information	ORG
gujaf-332	504	1	jalbert	PERSON
gujaf-332	504	2	t., jalbert	GPE
gujaf-332	504	3	m.	PERSON
gujaf-332	504	4	k.	PERSON
gujaf-332	504	5	2013	DATE
gujaf-332	506	1	journal of business & economics	ORG
gujaf-332	507	1	jensen	PERSON
gujaf-332	507	2	m. c.	PERSON
gujaf-332	507	3	w. h.	PERSON
gujaf-332	507	4	1976	DATE
gujaf-332	509	1	journal of financial economics	ORG
gujaf-332	509	2	3(4	CARDINAL
gujaf-332	510	1	julizaerma	PERSON
gujaf-332	510	2	m.	PERSON
gujaf-332	510	3	sori	GPE
gujaf-332	510	4	z. m.	PERSON
gujaf-332	510	5	2012	DATE
gujaf-332	511	1	malaysian	NORP
gujaf-332	512	1	65	CARDINAL
gujaf-332	512	2	1077–1085	CARDINAL
gujaf-332	513	1	kang	PERSON
gujaf-332	513	2	e.	PERSON
gujaf-332	513	3	d. k.	PERSON
gujaf-332	513	4	2010	DATE
gujaf-332	515	1	lee kong chian school of business	ORG
gujaf-332	515	2	1761	DATE
gujaf-332	516	1	s.n, namusonge, g.s & orwa	ORG
gujaf-332	517	1	2015	CARDINAL
gujaf-332	519	1	international journal of economics	ORG
gujaf-332	519	2	2(2	CARDINAL
gujaf-332	520	1	kazemian s	PERSON
gujaf-332	520	2	s. s.	PERSON
gujaf-332	520	3	2017	CARDINAL
gujaf-332	521	1	malaysia	GPE
gujaf-332	522	1	journal of international studies	ORG
gujaf-332	522	2	10(1	CARDINAL
gujaf-332	523	1	92–109	CARDINAL
gujaf-332	524	1	khan	GPE
gujaf-332	524	2	m.m.	GPE
gujaf-332	524	3	bhavana & raj	ORG
gujaf-332	524	4	k. b.	PERSON
gujaf-332	524	5	2020	DATE
gujaf-332	526	1	7(3	CARDINAL
gujaf-332	526	2	308	CARDINAL
gujaf-332	526	3	316	CARDINAL
gujaf-332	526	4	a. (	PERSON
gujaf-332	526	5	2008	DATE
gujaf-332	527	1	egyptian	NORP
gujaf-332	530	1	kim	PERSON
gujaf-332	530	2	j. s.	PERSON
gujaf-332	530	3	kaye	PERSON
gujaf-332	530	4	j.	PERSON
gujaf-332	530	5	wright	PERSON
gujaf-332	530	6	l. k.	PERSON
gujaf-332	530	7	2001	DATE
gujaf-332	532	1	taylor & francis.	ORG
gujaf-332	533	1	gusau journal of accounting	ORG
gujaf-332	533	2	5	CARDINAL
gujaf-332	533	3	2, october	DATE
gujaf-332	533	4	2024 67	DATE
gujaf-332	533	5	kokeno	GPE
gujaf-332	533	6	s. o., & muturi	ORG
gujaf-332	533	7	w.	PERSON
gujaf-332	533	8	2016	DATE
gujaf-332	534	1	the nairobi securities exchange	ORG
gujaf-332	535	1	international journal of economics	ORG
gujaf-332	535	2	307–318	CARDINAL
gujaf-332	536	1	krishnan	PERSON
gujaf-332	536	2	g.v.	PERSON
gujaf-332	536	3	parsons	PERSON
gujaf-332	536	4	l. m. (	PERSON
gujaf-332	536	5	2008	DATE
gujaf-332	538	1	journal of business ethics	ORG
gujaf-332	538	2	78	CARDINAL
gujaf-332	538	3	65–76	DATE
gujaf-332	539	1	f. t & herwany, a.	ORG
gujaf-332	539	2	2017	CARDINAL
gujaf-332	541	1	2(2	CARDINAL
gujaf-332	541	2	26–34	CARDINAL
gujaf-332	542	1	krivogorsky	ORG
gujaf-332	542	2	2006	DATE
gujaf-332	543	1	continental europe	LOC
gujaf-332	544	1	the international journal of accounting	ORG
gujaf-332	544	2	2(41	CARDINAL
gujaf-332	544	3	176–197	CARDINAL
gujaf-332	545	1	m. k.	PERSON
gujaf-332	545	2	alexander haslam	PERSON
gujaf-332	545	3	s., & renneboog	ORG
gujaf-332	545	4	l. d.	PERSON
gujaf-332	545	5	2011	DATE
gujaf-332	548	1	strategic management journal	ORG
gujaf-332	548	2	3(32	CARDINAL
gujaf-332	548	3	301–321	CARDINAL
gujaf-332	549	1	lawrence	PERSON
gujaf-332	549	2	l. kingsley	PERSON
gujaf-332	549	3	i.	PERSON
gujaf-332	549	4	2021	CARDINAL
gujaf-332	551	1	american journal of economics	ORG
gujaf-332	551	2	4(7	CARDINAL
gujaf-332	551	3	2576–5973	DATE
gujaf-332	552	1	c. s.	PERSON
gujaf-332	552	2	g. r. m.	PERSON
gujaf-332	552	3	m. a. a.	PERSON
gujaf-332	552	4	2013	DATE
gujaf-332	554	1	malaysian	NORP
gujaf-332	555	1	5(3	CARDINAL
gujaf-332	555	2	119–128	CARDINAL
gujaf-332	556	1	martins, a. (	PERSON
gujaf-332	556	2	2017	CARDINAL
gujaf-332	558	1	5(59	CARDINAL
gujaf-332	558	2	804–825	DATE
gujaf-332	559	1	d. & miller	ORG
gujaf-332	559	2	a. (	PERSON
gujaf-332	559	3	2011	DATE
gujaf-332	561	1	american	NORP
gujaf-332	561	2	101	CARDINAL
gujaf-332	561	3	635–639	CARDINAL
gujaf-332	562	1	miller	PERSON
gujaf-332	562	2	s. j. (	PERSON
gujaf-332	562	3	2001	DATE
gujaf-332	563	1	hollywood	GPE
gujaf-332	564	1	22(7	CARDINAL
gujaf-332	564	2	725–745	CARDINAL
gujaf-332	565	1	mirza	ORG
gujaf-332	565	2	s. a.	PERSON
gujaf-332	565	3	a.	PERSON
gujaf-332	565	4	2013	DATE
gujaf-332	566	1	pakistani	NORP
gujaf-332	567	1	journal of economics	ORG
gujaf-332	567	2	5(2	DATE
gujaf-332	567	3	mittal	ORG
gujaf-332	567	4	s., & l. (2018	ORG
gujaf-332	568	1	india	GPE
gujaf-332	569	1	indian	NORP
gujaf-332	569	2	35–44	CARDINAL
gujaf-332	569	3	morck	NORP
gujaf-332	569	4	r.	NORP
gujaf-332	569	5	shleifer	ORG
gujaf-332	569	6	a. & vishny	ORG
gujaf-332	569	7	r.	PERSON
gujaf-332	569	8	1988	DATE
gujaf-332	571	1	20	CARDINAL
gujaf-332	571	2	293–315	GPE
gujaf-332	572	1	muien	PERSON
gujaf-332	572	2	h. m.	PERSON
gujaf-332	572	3	nordin	GPE
gujaf-332	572	4	s. & badru	ORG
gujaf-332	572	5	2022	CARDINAL
gujaf-332	573	1	pakistan	GPE
gujaf-332	574	1	global business management review	ORG
gujaf-332	574	2	14(1	CARDINAL
gujaf-332	574	3	38–53	CARDINAL
gujaf-332	575	1	naafs s	PERSON
gujaf-332	575	2	c. e.	PERSON
gujaf-332	575	3	2019	DATE
gujaf-332	577	1	2008	DATE
gujaf-332	577	2	2009	DATE
gujaf-332	578	1	eramus university	ORG
gujaf-332	578	2	rotterdam.	GPE
gujaf-332	579	1	olasupo	PERSON
gujaf-332	579	2	a.	PERSON
gujaf-332	579	3	2018	DATE
gujaf-332	579	4	december 17	DATE
gujaf-332	581	1	diamond bank	ORG
gujaf-332	581	2	access.	ORG
gujaf-332	582	1	gusau journal of accounting	ORG
gujaf-332	582	2	5	CARDINAL
gujaf-332	582	3	2, october	DATE
gujaf-332	582	4	2024 68	DATE
gujaf-332	582	5	2007	DATE
gujaf-332	584	1	pandey	PERSON
gujaf-332	584	2	2001	DATE
gujaf-332	586	1	pathan	NORP
gujaf-332	586	2	r.	NORP
gujaf-332	586	3	2013	DATE
gujaf-332	588	1	37	CARDINAL
gujaf-332	588	2	1573–1589	CARDINAL
gujaf-332	589	1	paul	PERSON
gujaf-332	589	2	2009	DATE
gujaf-332	590	1	uk	GPE
gujaf-332	590	2	the european. journal of finance	ORG
gujaf-332	590	3	15(4	DATE
gujaf-332	590	4	385–404	CARDINAL
gujaf-332	590	5	popoola	ORG
gujaf-332	590	6	2018	DATE
gujaf-332	590	7	september 21	DATE
gujaf-332	592	1	cbn	PERSON
gujaf-332	592	2	polaris bank	ORG
gujaf-332	593	1	prasad vemala	GPE
gujaf-332	593	2	nguyen	PERSON
gujaf-332	593	3	2014	DATE
gujaf-332	595	1	7(4	CARDINAL
gujaf-332	596	1	w. n. w.	PERSON
gujaf-332	596	2	zainol, f. a.	ORG
gujaf-332	596	3	salleh, f.	PERSON
gujaf-332	596	4	yazid, a. s.	ORG
gujaf-332	596	5	endut	ORG
gujaf-332	596	6	w. a.	PERSON
gujaf-332	596	7	… abdullah	PERSON
gujaf-332	596	8	2018	DATE
gujaf-332	598	1	1303–1310	DATE
gujaf-332	599	1	rono	PERSON
gujaf-332	599	2	c. j.	PERSON
gujaf-332	599	3	2018	DATE
gujaf-332	600	1	kenya	GPE
gujaf-332	601	1	strathmore university	ORG
gujaf-332	601	2	nairobi	GPE
gujaf-332	601	3	kenya	GPE
gujaf-332	602	1	smith	PERSON
gujaf-332	602	2	m. (	PERSON
gujaf-332	602	3	2006	DATE
gujaf-332	604	1	2,500	CARDINAL
gujaf-332	604	2	danish	NORP
gujaf-332	605	1	7(55	CARDINAL
gujaf-332	605	2	569–593	CARDINAL
gujaf-332	606	1	sunday	DATE
gujaf-332	606	2	e. u. e	PERSON
gujaf-332	606	3	a. i.	PERSON
gujaf-332	606	4	2021	CARDINAL
gujaf-332	607	1	nigeria	GPE
gujaf-332	608	1	african economics research consortium nairobi	ORG
gujaf-332	609	1	456	CARDINAL
gujaf-332	610	1	2022	CARDINAL
gujaf-332	612	1	tsegba	ORG
gujaf-332	612	2	i. n.	PERSON
gujaf-332	612	3	herbert	PERSON
gujaf-332	612	4	w. e., & ene	PERSON
gujaf-332	612	5	e. e.	PERSON
gujaf-332	612	6	2014	DATE
gujaf-332	613	1	african	NORP
gujaf-332	613	2	nigeria	GPE
gujaf-332	614	1	international business research	ORG
gujaf-332	614	2	11(7	GPE
gujaf-332	615	1	ujunwa	ORG
gujaf-332	615	2	a.	PERSON
gujaf-332	615	3	2012	DATE
gujaf-332	616	1	nigeria	GPE
gujaf-332	617	1	academy of economic studies	ORG
gujaf-332	617	2	605–620	CARDINAL
gujaf-332	618	1	van ness	PERSON
gujaf-332	618	2	r.k.	GPE
gujaf-332	618	3	kang	PERSON
gujaf-332	618	4	j. (	PERSON
gujaf-332	618	5	2010	DATE
gujaf-332	620	1	academy of business and economics journal	ORG
gujaf-332	622	1	2009	DATE
gujaf-332	622	2	august 14	DATE
gujaf-332	623	1	md	GPE
gujaf-332	624	1	vintilă	PERSON
gujaf-332	624	2	g., & gherghina	ORG
gujaf-332	624	3	ş.	GPE
gujaf-332	625	1	2014	DATE
gujaf-332	627	1	175–191	CARDINAL
gujaf-332	628	1	https://doi.org/10.5539/ibr.v5n10p175 gusau journal of accounting	ORG
gujaf-332	628	2	5	CARDINAL
gujaf-332	628	3	2, october	DATE
gujaf-332	628	4	2024 69	DATE
gujaf-332	628	5	wang	ORG
gujaf-332	628	6	k. j.	PERSON
gujaf-332	628	7	b. m. t.	PERSON
gujaf-332	628	8	2009	DATE
gujaf-332	630	1	222–243	CARDINAL
gujaf-332	631	1	weber	DATE
gujaf-332	631	2	e. u.	PERSON
gujaf-332	631	3	blais	PERSON
gujaf-332	631	4	a. r.	PERSON
gujaf-332	631	5	& betz	PERSON
gujaf-332	631	6	n. e.	PERSON
gujaf-332	631	7	2002	DATE
gujaf-332	633	1	263	CARDINAL
gujaf-332	633	2	290	CARDINAL
gujaf-332	634	1	l. g.	PERSON
gujaf-332	634	2	1997	DATE
gujaf-332	636	1	35(3	CARDINAL
gujaf-332	636	2	1	CARDINAL
gujaf-332	636	3	10	CARDINAL
gujaf-332	637	1	welbourne	ORG
gujaf-332	637	2	t. m.	PERSON
gujaf-332	637	3	1999	DATE
gujaf-332	639	1	1999	DATE
gujaf-332	640	1	yahaya	PERSON
gujaf-332	640	2	o. a & lamidi	ORG
gujaf-332	640	3	2015	CARDINAL
gujaf-332	641	1	islamic	NORP
gujaf-332	641	2	nigeria	GPE
gujaf-332	642	1	international journal of accounting research	ORG
gujaf-332	642	2	2(7	CARDINAL
gujaf-332	642	3	1–13	CARDINAL
gujaf-332	643	1	zahra, k., khan	PERSON
gujaf-332	643	2	j. m., & warraich	PERSON
gujaf-332	643	3	a. m.	PERSON
gujaf-332	643	4	2018	DATE
gujaf-332	644	1	pakistan	GPE
gujaf-332	645	1	numl international journal of business & management	ORG
gujaf-332	645	2	13(2	CARDINAL
gujaf-332	645	3	2410–5392	CARDINAL
gujaf-332	645	4	x.	GPE
gujaf-332	645	5	z.	PERSON
gujaf-332	645	6	2016	DATE
gujaf-332	646	1	china	GPE
gujaf-332	647	1	chinese	NORP
gujaf-332	647	2	1(10	CARDINAL
gujaf-332	647	3	119	CARDINAL
gujaf-332	647	4	137	CARDINAL