id	sid	eid	entity	type
gujaf-334	1	1	gusau journal of accounting	ORG
gujaf-334	1	2	5	CARDINAL
gujaf-334	1	3	2, october	DATE
gujaf-334	1	4	2024	DATE
gujaf-334	2	1	5	CARDINAL
gujaf-334	2	2	2	CARDINAL
gujaf-334	2	3	october	DATE
gujaf-334	2	4	2024	CARDINAL
gujaf-334	2	5	2756-665x	CARDINAL
gujaf-334	2	6	social sciences	ORG
gujaf-334	2	7	federal university gusau	ORG
gujaf-334	2	8	zamfara state	GPE
gujaf-334	2	9	gusau journal of accounting	ORG
gujaf-334	2	10	5	CARDINAL
gujaf-334	2	11	2, october	DATE
gujaf-334	2	12	2024	CARDINAL
gujaf-334	2	13	5	CARDINAL
gujaf-334	2	14	2	CARDINAL
gujaf-334	2	15	october	DATE
gujaf-334	2	16	2024	CARDINAL
gujaf-334	2	17	2756-665x	CARDINAL
gujaf-334	2	18	social sciences	ORG
gujaf-334	2	19	federal university gusau	ORG
gujaf-334	2	20	zamfara state	GPE
gujaf-334	3	1	ahmadu bello university press limited	ORG
gujaf-334	3	2	zaria kaduna	PERSON
gujaf-334	3	3	nigeria	GPE
gujaf-334	4	1	08065949711	CARDINAL
gujaf-334	4	2	069-879121	CARDINAL
gujaf-334	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-334	5	2	5	CARDINAL
gujaf-334	5	3	2, october	DATE
gujaf-334	5	4	2024	CARDINAL
gujaf-334	5	5	shehu usman hassan department	PERSON
gujaf-334	6	1	muhammad mustapha	PERSON
gujaf-334	6	2	ahmadu bello university	ORG
gujaf-334	6	3	zaria	PERSON
gujaf-334	6	4	kaduna state	GPE
gujaf-334	7	1	umar farouk	PERSON
gujaf-334	7	2	federal university gusau	ORG
gujaf-334	7	3	zamfara state	GPE
gujaf-334	8	1	modu kumshe department of accounting	ORG
gujaf-334	8	2	university of maiduguri	ORG
gujaf-334	8	3	borno	GPE
gujaf-334	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-334	9	2	paul university	ORG
gujaf-334	10	1	prof kabir tahir hamid	PERSON
gujaf-334	10	2	bayero university	ORG
gujaf-334	10	3	kano	ORG
gujaf-334	11	1	prof	PERSON
gujaf-334	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-334	12	2	university of jos	ORG
gujaf-334	13	1	clifford ofurum department of accounting	ORG
gujaf-334	13	2	university of portharcourt	ORG
gujaf-334	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-334	15	2	ahmadu bello university	ORG
gujaf-334	15	3	zaria	PERSON
gujaf-334	16	1	prof	PERSON
gujaf-334	17	1	yusuf	PERSON
gujaf-334	18	1	b. rahman	PERSON
gujaf-334	18	2	lagos state university	ORG
gujaf-334	20	1	suleiman a. s. aruwa	PERSON
gujaf-334	20	2	nasarawa state university	ORG
gujaf-334	20	3	keffi	GPE
gujaf-334	22	1	muhammad junaidu	PERSON
gujaf-334	22	2	kurawa department of accounting	ORG
gujaf-334	22	3	university kano	ORG
gujaf-334	24	1	muhammad habibu sabari department	PERSON
gujaf-334	24	2	ahmadu bello university	ORG
gujaf-334	24	3	zaria.	PERSON
gujaf-334	25	1	gusau journal of accounting	ORG
gujaf-334	25	2	5	CARDINAL
gujaf-334	25	3	2, october	DATE
gujaf-334	25	4	2024	CARDINAL
gujaf-334	26	1	okpanachi joshua department of accounting	ORG
gujaf-334	26	2	nigerian defence academy	ORG
gujaf-334	26	3	kaduna	GPE
gujaf-334	27	1	hassan ibrahim department	PERSON
gujaf-334	27	2	ibb university	ORG
gujaf-334	27	3	niger state	GPE
gujaf-334	28	1	prof	PERSON
gujaf-334	29	1	mary okwo department of accounting	ORG
gujaf-334	29	2	enugu state university of science and technology	ORG
gujaf-334	31	1	aminu isah department of accounting	ORG
gujaf-334	31	2	bayero university	ORG
gujaf-334	31	3	kano	ORG
gujaf-334	32	1	prof	PERSON
gujaf-334	33	1	ahmadu bello department of accounting	ORG
gujaf-334	33	2	ahmadu bello university	ORG
gujaf-334	33	3	zaria	PERSON
gujaf-334	34	1	prof	PERSON
gujaf-334	35	1	musa yelwa abubakar department	PERSON
gujaf-334	35	2	usmanu danfodiyo university	ORG
gujaf-334	35	3	sokoto state	ORG
gujaf-334	36	1	prof	ORG
gujaf-334	37	1	salisu abubakar department of accounting	ORG
gujaf-334	37	2	ahmadu bello university	ORG
gujaf-334	37	3	zaria	PERSON
gujaf-334	37	4	kaduna state	GPE
gujaf-334	38	1	prof	PERSON
gujaf-334	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-334	39	2	bayero university	ORG
gujaf-334	40	1	prof	PERSON
gujaf-334	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-334	41	2	dutse	GPE
gujaf-334	41	3	jigawa state	GPE
gujaf-334	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-334	43	2	nigerian defence academy	ORG
gujaf-334	43	3	kaduna state	GPE
gujaf-334	44	1	prof	PERSON
gujaf-334	45	1	saidu adamu department of accounting	ORG
gujaf-334	47	1	american university of nigeria	ORG
gujaf-334	47	2	yola	ORG
gujaf-334	48	1	prof	PERSON
gujaf-334	49	1	fatima	PERSON
gujaf-334	49	2	university of maiduguri	ORG
gujaf-334	49	3	borno	GPE
gujaf-334	50	1	dr.	PERSON
gujaf-334	50	2	nasiru a. ka’oje	PERSON
gujaf-334	50	3	usmanu danfodiyo university	ORG
gujaf-334	50	4	sokoto	PERSON
gujaf-334	51	1	aminu abdullahi department of accounting	ORG
gujaf-334	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-334	52	1	gusau journal of accounting	ORG
gujaf-334	52	2	5	CARDINAL
gujaf-334	52	3	2, october	DATE
gujaf-334	52	4	2024	CARDINAL
gujaf-334	52	5	nasiru yunusa department	PERSON
gujaf-334	52	6	ahmadu bello university	ORG
gujaf-334	52	7	zaria	PERSON
gujaf-334	53	1	aisha	PERSON
gujaf-334	53	2	muhammad department	PERSON
gujaf-334	53	3	ahmadu bello university	ORG
gujaf-334	53	4	zaria	PERSON
gujaf-334	54	1	lawal muhammad	PERSON
gujaf-334	54	2	ahmadu bello university	ORG
gujaf-334	54	3	zaria	PERSON
gujaf-334	55	1	bashir umar farouk	PERSON
gujaf-334	55	2	federal university gusau	ORG
gujaf-334	55	3	zamfara state	GPE
gujaf-334	56	1	dr emmanuel omokhuale department	PERSON
gujaf-334	56	2	federal university gusau	ORG
gujaf-334	57	1	state advisory board	ORG
gujaf-334	58	1	kabiru isah	PERSON
gujaf-334	58	2	bayero university kano	ORG
gujaf-334	59	1	bashir	PERSON
gujaf-334	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-334	59	3	sokoto state	ORG
gujaf-334	61	1	muhammad tanko	PERSON
gujaf-334	61	2	kaduna state university	ORG
gujaf-334	61	3	kaduna	GPE
gujaf-334	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-334	62	2	sokoto state	ORG
gujaf-334	64	1	aliyu sulaiman kantudu	PERSON
gujaf-334	64	2	university kano	ORG
gujaf-334	65	1	yazid kabir ibrahim	PERSON
gujaf-334	65	2	federal university gusau	ORG
gujaf-334	65	3	zamfara state	GPE
gujaf-334	66	1	gusau journal of accounting	ORG
gujaf-334	66	2	5	CARDINAL
gujaf-334	66	3	2, october	DATE
gujaf-334	66	4	2024	CARDINAL
gujaf-334	66	5	gusau journal of accounting	ORG
gujaf-334	67	1	two	CARDINAL
gujaf-334	67	2	april and october annually	DATE
gujaf-334	68	1	the department of accounting	ORG
gujaf-334	68	2	social sciences	ORG
gujaf-334	68	3	federal university gusau	ORG
gujaf-334	68	4	zamfara state	GPE
gujaf-334	68	5	nigeria	GPE
gujaf-334	68	6	islamic finance	ORG
gujaf-334	68	7	islamic	NORP
gujaf-334	69	1	english	LANGUAGE
gujaf-334	70	1	more than 15	CARDINAL
gujaf-334	70	2	a4	ORG
gujaf-334	70	3	1.5	CARDINAL
gujaf-334	70	4	12	CARDINAL
gujaf-334	71	1	25 percent	PERCENT
gujaf-334	72	1	5000	CARDINAL
gujaf-334	72	2	more than 250	CARDINAL
gujaf-334	72	3	four	CARDINAL
gujaf-334	73	1	apa 7th	PRODUCT
gujaf-334	74	1	5	CARDINAL
gujaf-334	74	2	2, october	DATE
gujaf-334	74	3	2024	CARDINAL
gujaf-334	78	1	fcmb	PERSON
gujaf-334	78	2	7278465011	DATE
gujaf-334	78	3	gusau journal of accounting	ORG
gujaf-334	78	4	a.u	PERSON
gujaf-334	78	5	federal university gusau	ORG
gujaf-334	78	6	zamfara state	GPE
gujaf-334	80	1	+2348069393824	DATE
gujaf-334	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-334	80	3	5	CARDINAL
gujaf-334	80	4	2, october	DATE
gujaf-334	80	5	2024	CARDINAL
gujaf-334	80	6	nigeria	GPE
gujaf-334	80	7	two	CARDINAL
gujaf-334	80	8	joseph olorunfemi akande	PERSON
gujaf-334	80	9	phd	PERSON
gujaf-334	80	10	1-18	CARDINAL
gujaf-334	80	11	nigeria	GPE
gujaf-334	80	12	fatima shehu giwa	PERSON
gujaf-334	81	1	benjamin kumai gugong	PERSON
gujaf-334	81	2	gloria pam dachomo	PERSON
gujaf-334	81	3	19-33	CARDINAL
gujaf-334	81	4	issa	PERSON
gujaf-334	81	5	abdulkadri	PERSON
gujaf-334	81	6	34	CARDINAL
gujaf-334	81	7	dmbs	ORG
gujaf-334	81	8	nigeria florence	GPE
gujaf-334	81	9	benjamin kumai gugong	PERSON
gujaf-334	81	10	augustine ayuba	ORG
gujaf-334	81	11	idris mohammed	PERSON
gujaf-334	81	12	covid-19	PERSON
gujaf-334	81	13	nigeria	GPE
gujaf-334	81	14	abdulrahman ngadi	PERSON
gujaf-334	81	15	abubakar	PERSON
gujaf-334	81	16	aliyu	PERSON
gujaf-334	81	17	abdu	PERSON
gujaf-334	81	18	abubakar	PERSON
gujaf-334	81	19	87	CARDINAL
gujaf-334	81	20	nigeria	GPE
gujaf-334	82	1	saka tunde abdulsalam	PERSON
gujaf-334	82	2	ph.d	NORP
gujaf-334	82	3	88-108	CARDINAL
gujaf-334	82	4	nigeria	GPE
gujaf-334	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-334	82	6	nigeria	GPE
gujaf-334	83	1	muhammad	PERSON
gujaf-334	83	2	aisha chado	PERSON
gujaf-334	83	3	142	CARDINAL
gujaf-334	83	4	nigeria	GPE
gujaf-334	83	5	joseph olorunfemi	PERSON
gujaf-334	83	6	143	CARDINAL
gujaf-334	83	7	nigeria	GPE
gujaf-334	83	8	ahmad abdullahi	PERSON
gujaf-334	83	9	dr ibrahim mohammed	PERSON
gujaf-334	83	10	dr isma’il	PERSON
gujaf-334	83	11	idris	PERSON
gujaf-334	83	12	156-171	QUANTITY
gujaf-334	83	13	202	CARDINAL
gujaf-334	83	14	nigeria	GPE
gujaf-334	84	1	muhammad	PERSON
gujaf-334	84	2	aisha chado	PERSON
gujaf-334	84	3	203	CARDINAL
gujaf-334	84	4	nigeria	GPE
gujaf-334	84	5	kayode david kolawole	PERSON
gujaf-334	84	6	222	CARDINAL
gujaf-334	84	7	5	CARDINAL
gujaf-334	84	8	2, october	DATE
gujaf-334	84	9	2024	DATE
gujaf-334	84	10	nigeria	GPE
gujaf-334	85	1	haruna muhammed musa	PERSON
gujaf-334	85	2	235	CARDINAL
gujaf-334	85	3	nigeria	GPE
gujaf-334	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-334	85	5	249-261	CARDINAL
gujaf-334	85	6	benue state	GPE
gujaf-334	85	7	nigeria	GPE
gujaf-334	85	8	caleb john	PERSON
gujaf-334	86	1	aliyu nuraddeen shehu	PERSON
gujaf-334	86	2	bello a. ahmad	PERSON
gujaf-334	86	3	ahmed aliyu	PERSON
gujaf-334	86	4	abdullahi phd	PERSON
gujaf-334	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-334	86	6	nigeria	GPE
gujaf-334	87	1	ibrahim kabir adedeji	PERSON
gujaf-334	87	2	dr ibrahim muhammed	PERSON
gujaf-334	88	1	muhammed habibu sabari prof	PERSON
gujaf-334	89	1	abiodun popoola	PERSON
gujaf-334	89	2	283	CARDINAL
gujaf-334	89	3	nigerian	NORP
gujaf-334	89	4	rofiat, prof	ORG
gujaf-334	90	1	sani abdullahi	PERSON
gujaf-334	90	2	dr.	PERSON
gujaf-334	90	3	ibrahim mohammed	PERSON
gujaf-334	91	1	ahmad dogarawa	PERSON
gujaf-334	91	2	.298-314	CARDINAL
gujaf-334	91	3	the nigerian exchange	ORG
gujaf-334	91	4	salisu isyaku dahiru	ORG
gujaf-334	91	5	adeyemi	GPE
gujaf-334	91	6	phd	PERSON
gujaf-334	91	7	suleiman salami	PERSON
gujaf-334	91	8	phd	PERSON
gujaf-334	91	9	315	CARDINAL
gujaf-334	91	10	lagos	GPE
gujaf-334	91	11	nigeria	GPE
gujaf-334	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-334	92	1	332-343	CARDINAL
gujaf-334	92	2	nigeria	GPE
gujaf-334	92	3	emmanuel imuede	PERSON
gujaf-334	92	4	344-356	CARDINAL
gujaf-334	92	5	nigeria	GPE
gujaf-334	92	6	daniel gbadebo	PERSON
gujaf-334	92	7	357	CARDINAL
gujaf-334	92	8	369	CARDINAL
gujaf-334	92	9	383	CARDINAL
gujaf-334	92	10	south africa	GPE
gujaf-334	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-334	93	2	384	CARDINAL
gujaf-334	93	3	nigeria	GPE
gujaf-334	93	4	ahmad abdullahi	PERSON
gujaf-334	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-334	93	6	idris	PERSON
gujaf-334	93	7	…………………………………………………………………………	PRODUCT
gujaf-334	93	8	397-413	CARDINAL
gujaf-334	93	9	5	CARDINAL
gujaf-334	93	10	2, october	DATE
gujaf-334	93	11	2024	CARDINAL
gujaf-334	93	12	172	CARDINAL
gujaf-334	93	13	b.sc.	GPE
gujaf-334	93	14	m.sc.	PERSON
gujaf-334	93	15	ph.d	ORG
gujaf-334	93	16	ahmadu bello university	ORG
gujaf-334	93	17	zaria nigeria	PERSON
gujaf-334	98	1	thirty-six	CARDINAL
gujaf-334	98	2	36	CARDINAL
gujaf-334	98	3	fifty-nine	CARDINAL
gujaf-334	98	4	59	CARDINAL
gujaf-334	98	5	the nigerian exchange	ORG
gujaf-334	98	6	31st december, 2018	DATE
gujaf-334	101	1	1	CARDINAL
gujaf-334	101	2	2	CARDINAL
gujaf-334	101	3	nigeria	GPE
gujaf-334	101	4	3	CARDINAL
gujaf-334	102	1	nigeria	GPE
gujaf-334	103	1	3	CARDINAL
gujaf-334	104	1	3	CARDINAL
gujaf-334	105	1	1.0	CARDINAL
gujaf-334	108	1	one	CARDINAL
gujaf-334	108	2	ifrs 13	DATE
gujaf-334	109	1	ifrs 13	DATE
gujaf-334	110	1	gusau journal of accounting	ORG
gujaf-334	110	2	5	CARDINAL
gujaf-334	110	3	2, october	DATE
gujaf-334	110	4	2024	CARDINAL
gujaf-334	110	5	173	CARDINAL
gujaf-334	111	1	three	CARDINAL
gujaf-334	111	2	16	CARDINAL
gujaf-334	111	3	38	DATE
gujaf-334	116	1	barth, landsman & lang	ORG
gujaf-334	116	2	2008	DATE
gujaf-334	117	1	goncharov	ORG
gujaf-334	117	2	2015	DATE
gujaf-334	121	1	goncharov	ORG
gujaf-334	121	2	2015	DATE
gujaf-334	122	1	bosch	ORG
gujaf-334	122	2	2012	DATE
gujaf-334	123	1	ifrs 13	DATE
gujaf-334	125	1	13	CARDINAL
gujaf-334	126	1	three	CARDINAL
gujaf-334	127	1	two	CARDINAL
gujaf-334	127	2	three	CARDINAL
gujaf-334	128	1	one	CARDINAL
gujaf-334	129	1	two	CARDINAL
gujaf-334	130	1	three	CARDINAL
gujaf-334	132	1	1	CARDINAL
gujaf-334	132	2	2	CARDINAL
gujaf-334	132	3	3	CARDINAL
gujaf-334	133	1	5	CARDINAL
gujaf-334	133	2	2, october	DATE
gujaf-334	133	3	2024 174	CARDINAL
gujaf-334	133	4	1	CARDINAL
gujaf-334	134	1	2	CARDINAL
gujaf-334	135	1	3	CARDINAL
gujaf-334	136	1	ifrs 13	DATE
gujaf-334	136	2	1	CARDINAL
gujaf-334	136	3	2012	DATE
gujaf-334	137	1	2001	DATE
gujaf-334	137	2	2012	DATE
gujaf-334	137	3	goncharov 2015;).therefore	PERSON
gujaf-334	139	1	siekkinen	ORG
gujaf-334	139	2	2016	DATE
gujaf-334	142	1	2007	DATE
gujaf-334	143	1	three	CARDINAL
gujaf-334	144	1	one	CARDINAL
gujaf-334	146	1	2010	DATE
gujaf-334	147	1	2010	DATE
gujaf-334	147	2	defond & zhang	ORG
gujaf-334	147	3	2014	DATE
gujaf-334	150	1	defond & zhang	ORG
gujaf-334	150	2	2014	DATE
gujaf-334	151	1	siekkinen	ORG
gujaf-334	151	2	2016	DATE
gujaf-334	152	1	2014	DATE
gujaf-334	155	1	gusau journal of accounting	ORG
gujaf-334	155	2	5	CARDINAL
gujaf-334	155	3	2, october	DATE
gujaf-334	155	4	2024	CARDINAL
gujaf-334	155	5	175	CARDINAL
gujaf-334	156	1	treasury	ORG
gujaf-334	159	1	ifrs 13	DATE
gujaf-334	159	2	9	CARDINAL
gujaf-334	160	1	2	CARDINAL
gujaf-334	160	2	3	CARDINAL
gujaf-334	164	1	treasury	ORG
gujaf-334	164	2	2005	DATE
gujaf-334	166	1	nigeria	GPE
gujaf-334	168	1	nigeria	GPE
gujaf-334	171	1	2008	DATE
gujaf-334	172	1	nigeria	GPE
gujaf-334	174	1	2008	DATE
gujaf-334	174	2	1	CARDINAL
gujaf-334	175	1	high gusau journal of accounting	ORG
gujaf-334	175	2	5	CARDINAL
gujaf-334	175	3	2, october	DATE
gujaf-334	175	4	2024 176	DATE
gujaf-334	179	1	defond & zhang	ORG
gujaf-334	179	2	2014	DATE
gujaf-334	180	1	siekkinen	ORG
gujaf-334	180	2	2016	DATE
gujaf-334	180	3	defond & zhang	ORG
gujaf-334	180	4	2014	DATE
gujaf-334	184	1	nigeria	GPE
gujaf-334	186	1	siekkinen	ORG
gujaf-334	186	2	2016	CARDINAL
gujaf-334	186	3	goh et al	PERSON
gujaf-334	186	4	2015	CARDINAL
gujaf-334	186	5	2014	DATE
gujaf-334	186	6	2010	DATE
gujaf-334	186	7	barth	PERSON
gujaf-334	186	8	1994	DATE
gujaf-334	187	1	siekkinen	ORG
gujaf-334	187	2	2016	DATE
gujaf-334	187	3	2010	DATE
gujaf-334	188	1	nigeria	GPE
gujaf-334	190	1	nigeria	GPE
gujaf-334	191	1	two	CARDINAL
gujaf-334	191	2	three	CARDINAL
gujaf-334	191	3	nigeria	GPE
gujaf-334	192	1	gusau journal of accounting	ORG
gujaf-334	192	2	5	CARDINAL
gujaf-334	192	3	2, october	DATE
gujaf-334	192	4	2024 177	DATE
gujaf-334	192	5	nigeria	GPE
gujaf-334	192	6	annual	DATE
gujaf-334	192	7	january 1st, 2012	DATE
gujaf-334	192	8	2012-2018	DATE
gujaf-334	193	1	nigeria	GPE
gujaf-334	194	1	nigeria	GPE
gujaf-334	203	1	2017	CARDINAL
gujaf-334	203	2	siekkinen	ORG
gujaf-334	203	3	2016	DATE
gujaf-334	203	4	siekkinen	ORG
gujaf-334	203	5	2015	DATE
gujaf-334	203	6	goh	PERSON
gujaf-334	204	1	al	PERSON
gujaf-334	204	2	2015	DATE
gujaf-334	204	3	2015	DATE
gujaf-334	204	4	2014	DATE
gujaf-334	204	5	bosch	PERSON
gujaf-334	204	6	2012	DATE
gujaf-334	204	7	thomas	PERSON
gujaf-334	204	8	2010	DATE
gujaf-334	204	9	kolev	PERSON
gujaf-334	204	10	2008	DATE
gujaf-334	204	11	goh	PERSON
gujaf-334	204	12	ng	PERSON
gujaf-334	204	13	yong	GPE
gujaf-334	204	14	2009	DATE
gujaf-334	205	1	song et al	PERSON
gujaf-334	205	2	2010	DATE
gujaf-334	205	3	157	CARDINAL
gujaf-334	205	4	quarterly	DATE
gujaf-334	205	5	u.s banking	GPE
gujaf-334	205	6	2008	DATE
gujaf-334	206	1	olson	PERSON
gujaf-334	206	2	1995	DATE
gujaf-334	206	3	three	CARDINAL
gujaf-334	207	1	1	CARDINAL
gujaf-334	207	2	2	CARDINAL
gujaf-334	207	3	3	CARDINAL
gujaf-334	209	1	six	CARDINAL
gujaf-334	209	2	annual	DATE
gujaf-334	210	1	3	CARDINAL
gujaf-334	211	1	157	CARDINAL
gujaf-334	212	1	the first three quarters of 2008	DATE
gujaf-334	212	2	european	NORP
gujaf-334	213	1	nigeria	GPE
gujaf-334	214	1	gusau journal of accounting	ORG
gujaf-334	214	2	5	CARDINAL
gujaf-334	214	3	2, october	DATE
gujaf-334	214	4	2024	CARDINAL
gujaf-334	214	5	178 kolev	QUANTITY
gujaf-334	214	6	2009	DATE
gujaf-334	214	7	157	CARDINAL
gujaf-334	215	1	the first and second quarters of 2008	DATE
gujaf-334	215	2	1	CARDINAL
gujaf-334	215	3	2	CARDINAL
gujaf-334	215	4	3	CARDINAL
gujaf-334	216	1	2	CARDINAL
gujaf-334	216	2	3	CARDINAL
gujaf-334	216	3	1	CARDINAL
gujaf-334	216	4	3	CARDINAL
gujaf-334	220	1	bosch	PERSON
gujaf-334	220	2	2012	DATE
gujaf-334	220	3	european	NORP
gujaf-334	220	4	the period 2006 to 2010 financial years	DATE
gujaf-334	221	1	3	CARDINAL
gujaf-334	221	2	1	CARDINAL
gujaf-334	221	3	2	CARDINAL
gujaf-334	225	1	nigeria	GPE
gujaf-334	226	1	1995	DATE
gujaf-334	226	2	2014	DATE
gujaf-334	226	3	u.s.	GPE
gujaf-334	226	4	the period of 2008 to 2013	DATE
gujaf-334	228	1	1	CARDINAL
gujaf-334	228	2	2	CARDINAL
gujaf-334	229	1	3	CARDINAL
gujaf-334	231	1	gusau journal of accounting	ORG
gujaf-334	231	2	5	CARDINAL
gujaf-334	231	3	2, october	DATE
gujaf-334	231	4	2024 179	DATE
gujaf-334	231	5	arouri	GPE
gujaf-334	231	6	2012	DATE
gujaf-334	231	7	french	NORP
gujaf-334	232	1	goh et al	PERSON
gujaf-334	233	1	2015	CARDINAL
gujaf-334	233	2	157	CARDINAL
gujaf-334	233	3	2008	DATE
gujaf-334	233	4	quarterly	DATE
gujaf-334	233	5	2008 to 2011	DATE
gujaf-334	235	1	3	CARDINAL
gujaf-334	235	2	1	CARDINAL
gujaf-334	235	3	2	CARDINAL
gujaf-334	235	4	between 2008 and 2011	DATE
gujaf-334	236	1	2008	DATE
gujaf-334	236	2	3	CARDINAL
gujaf-334	237	1	1	CARDINAL
gujaf-334	237	2	2	CARDINAL
gujaf-334	238	1	siekkinen	PERSON
gujaf-334	238	2	2015	DATE
gujaf-334	238	3	28	CARDINAL
gujaf-334	238	4	european	NORP
gujaf-334	238	5	546	CARDINAL
gujaf-334	238	6	year 2013 to 2014	DATE
gujaf-334	239	1	3	CARDINAL
gujaf-334	241	1	4	CARDINAL
gujaf-334	241	2	4	CARDINAL
gujaf-334	242	1	nigeria	GPE
gujaf-334	244	1	2015	DATE
gujaf-334	244	2	2008	DATE
gujaf-334	244	3	186	CARDINAL
gujaf-334	245	1	2008	DATE
gujaf-334	245	2	2009	DATE
gujaf-334	245	3	2012 to 2013	DATE
gujaf-334	246	1	quarterly	DATE
gujaf-334	248	1	3	CARDINAL
gujaf-334	248	2	1	CARDINAL
gujaf-334	248	3	2	CARDINAL
gujaf-334	250	1	gusau journal of accounting	ORG
gujaf-334	250	2	5	CARDINAL
gujaf-334	250	3	2, october	DATE
gujaf-334	250	4	2024 180	CARDINAL
gujaf-334	252	1	siekkinen	PERSON
gujaf-334	252	2	2016	CARDINAL
gujaf-334	252	3	28	CARDINAL
gujaf-334	252	4	european	NORP
gujaf-334	252	5	the period 2012 to 2013	DATE
gujaf-334	254	1	13	CARDINAL
gujaf-334	256	1	three	CARDINAL
gujaf-334	258	1	first	ORDINAL
gujaf-334	258	2	ifrs 13	DATE
gujaf-334	258	3	european	NORP
gujaf-334	259	1	only 2012 to 2013 financial year	DATE
gujaf-334	261	1	2017	CARDINAL
gujaf-334	262	1	indonesia	GPE
gujaf-334	262	2	malaysia	GPE
gujaf-334	262	3	two years	DATE
gujaf-334	262	4	300	CARDINAL
gujaf-334	262	5	firm-year	DATE
gujaf-334	263	1	2	CARDINAL
gujaf-334	263	2	3	CARDINAL
gujaf-334	265	1	nigerian	NORP
gujaf-334	265	2	only two years	DATE
gujaf-334	267	1	2017	CARDINAL
gujaf-334	269	1	three	CARDINAL
gujaf-334	269	2	three	CARDINAL
gujaf-334	270	1	the value gusau journal of accounting	ORG
gujaf-334	270	2	5	CARDINAL
gujaf-334	270	3	2, october	DATE
gujaf-334	270	4	2024	CARDINAL
gujaf-334	270	5	181	CARDINAL
gujaf-334	272	1	2019	DATE
gujaf-334	275	1	nigeria	GPE
gujaf-334	277	1	bratten et al	PERSON
gujaf-334	277	2	2016	CARDINAL
gujaf-334	277	3	two	CARDINAL
gujaf-334	278	1	3104 bank	DATE
gujaf-334	278	2	between 1992 and 2006	DATE
gujaf-334	278	3	united states of america	GPE
gujaf-334	280	1	ehalaiye	PERSON
gujaf-334	280	2	2014	DATE
gujaf-334	280	3	5,730	CARDINAL
gujaf-334	280	4	u.s banks	GPE
gujaf-334	280	5	between 2008 to 2010	DATE
gujaf-334	281	1	one to three quarters ahead	DATE
gujaf-334	281	2	one	CARDINAL
gujaf-334	282	1	us	GPE
gujaf-334	282	2	nigerian	NORP
gujaf-334	284	1	nigeria	GPE
gujaf-334	285	1	xu	PERSON
gujaf-334	285	2	2013	DATE
gujaf-334	285	3	the united states of america	GPE
gujaf-334	285	4	2,896	CARDINAL
gujaf-334	287	1	two	CARDINAL
gujaf-334	290	1	gusau journal of accounting	ORG
gujaf-334	290	2	5	CARDINAL
gujaf-334	290	3	2, october	DATE
gujaf-334	290	4	2024	CARDINAL
gujaf-334	290	5	182	CARDINAL
gujaf-334	290	6	2015	CARDINAL
gujaf-334	290	7	non-u.s.	GPE
gujaf-334	290	8	24	CARDINAL
gujaf-334	290	9	20092012	DATE
gujaf-334	291	1	two	CARDINAL
gujaf-334	291	2	three	CARDINAL
gujaf-334	293	1	bello	PERSON
gujaf-334	293	2	2009	DATE
gujaf-334	293	3	nigeria	GPE
gujaf-334	293	4	1995	DATE
gujaf-334	293	5	2006	DATE
gujaf-334	294	1	olson	PERSON
gujaf-334	299	1	2015	CARDINAL
gujaf-334	300	1	200	CARDINAL
gujaf-334	300	2	nonu.s.	GPE
gujaf-334	301	1	24	CARDINAL
gujaf-334	301	2	2009 to 2012	DATE
gujaf-334	302	1	two	CARDINAL
gujaf-334	302	2	three	CARDINAL
gujaf-334	304	1	one	CARDINAL
gujaf-334	304	2	2	CARDINAL
gujaf-334	304	3	3	CARDINAL
gujaf-334	308	1	jensen	PERSON
gujaf-334	308	2	1976	DATE
gujaf-334	309	1	one	CARDINAL
gujaf-334	310	1	watts & zimmerman	ORG
gujaf-334	310	2	1986	DATE
gujaf-334	312	1	gusau journal of accounting	ORG
gujaf-334	312	2	5	CARDINAL
gujaf-334	312	3	2, october	DATE
gujaf-334	312	4	2024	CARDINAL
gujaf-334	312	5	183	CARDINAL
gujaf-334	313	1	barth et al	PERSON
gujaf-334	313	2	2001	DATE
gujaf-334	314	1	2017	DATE
gujaf-334	315	1	three	CARDINAL
gujaf-334	316	1	2014	DATE
gujaf-334	320	1	mahrt-smith	ORG
gujaf-334	320	2	2007	DATE
gujaf-334	322	1	1973	DATE
gujaf-334	322	2	ross	PERSON
gujaf-334	322	3	1977	DATE
gujaf-334	323	1	1973	DATE
gujaf-334	324	1	one	CARDINAL
gujaf-334	325	1	brian	PERSON
gujaf-334	325	2	trevis	PERSON
gujaf-334	325	3	duane & christopher,2011	ORG
gujaf-334	328	1	annual	DATE
gujaf-334	332	1	emh	PERSON
gujaf-334	332	2	1970	DATE
gujaf-334	334	1	emh	PERSON
gujaf-334	334	2	gusau journal of accounting	ORG
gujaf-334	334	3	5	CARDINAL
gujaf-334	334	4	2, october	DATE
gujaf-334	334	5	2024	CARDINAL
gujaf-334	334	6	184	CARDINAL
gujaf-334	336	1	1	CARDINAL
gujaf-334	336	2	2020	DATE
gujaf-334	337	1	3.0	CARDINAL
gujaf-334	339	1	the nigerian exchange	ORG
gujaf-334	339	2	31st december,	DATE
gujaf-334	339	3	2018	DATE
gujaf-334	340	1	59	CARDINAL
gujaf-334	341	1	36	CARDINAL
gujaf-334	341	2	2012-2018	DATE
gujaf-334	343	1	16	CARDINAL
gujaf-334	343	2	annual	DATE
gujaf-334	343	3	2012-2018	DATE
gujaf-334	343	4	7	CARDINAL
gujaf-334	344	1	appendix 1	PRODUCT
gujaf-334	344	2	2	CARDINAL
gujaf-334	345	1	3.1	CARDINAL
gujaf-334	347	1	secondary	ORDINAL
gujaf-334	347	2	nfvfa nfvfl	PERSON
gujaf-334	347	3	fvfa1 fvfa2 fvfa3	ORG
gujaf-334	348	1	http://www.nse.com.ng/ gusau journal of accounting	ORG
gujaf-334	348	2	5	CARDINAL
gujaf-334	348	3	2, october	DATE
gujaf-334	348	4	2024 185	DATE
gujaf-334	348	5	annual	DATE
gujaf-334	349	1	the year-end	DATE
gujaf-334	349	2	annual	DATE
gujaf-334	350	1	annual	DATE
gujaf-334	353	1	1995	DATE
gujaf-334	354	1	siekkinen	ORG
gujaf-334	354	2	2016	DATE
gujaf-334	354	3	goh et al	PERSON
gujaf-334	354	4	2015	DATE
gujaf-334	354	5	bosch	ORG
gujaf-334	354	6	2012	DATE
gujaf-334	354	7	2010	DATE
gujaf-334	355	1	first	ORDINAL
gujaf-334	357	1	1	CARDINAL
gujaf-334	357	2	2	CARDINAL
gujaf-334	357	3	3	CARDINAL
gujaf-334	358	1	barth & clinch	ORG
gujaf-334	358	2	2009	DATE
gujaf-334	360	1	1	CARDINAL
gujaf-334	360	2	2	CARDINAL
gujaf-334	360	3	2010	DATE
gujaf-334	360	4	siekkinen	ORG
gujaf-334	360	5	2016	DATE
gujaf-334	361	1	2	CARDINAL
gujaf-334	362	1	2010	DATE
gujaf-334	362	2	siekkinen	ORG
gujaf-334	362	3	2016	DATE
gujaf-334	364	1	olson	PERSON
gujaf-334	364	2	1995	DATE
gujaf-334	364	3	mveit	PERSON
gujaf-334	364	4	………………………………………………	PRODUCT
gujaf-334	364	5	mveit	ORG
gujaf-334	369	1	………………………………	PRODUCT
gujaf-334	370	1	………………………………………………	PRODUCT
gujaf-334	370	2	2	CARDINAL
gujaf-334	370	3	5	CARDINAL
gujaf-334	370	4	2, october	DATE
gujaf-334	370	5	2024 186	DATE
gujaf-334	370	6	mps	PERSON
gujaf-334	370	7	fvfa1	PERSON
gujaf-334	370	8	1	CARDINAL
gujaf-334	370	9	2	CARDINAL
gujaf-334	370	10	3	CARDINAL
gujaf-334	371	1	1&2	CARDINAL
gujaf-334	372	1	3	CARDINAL
gujaf-334	372	2	level1	ORG
gujaf-334	372	3	assets2	NORP
gujaf-334	372	4	assets3	PERSON
gujaf-334	373	1	1	CARDINAL
gujaf-334	373	2	mpps	ORG
gujaf-334	373	3	three months	DATE
gujaf-334	373	4	annual	DATE
gujaf-334	373	5	2011	DATE
gujaf-334	373	6	level1 fvfa1	ORG
gujaf-334	373	7	1	CARDINAL
gujaf-334	373	8	siekkinen	ORG
gujaf-334	373	9	2016	CARDINAL
gujaf-334	373	10	level2	ORG
gujaf-334	373	11	2	CARDINAL
gujaf-334	374	1	2010	DATE
gujaf-334	374	2	level3 fvfa3	ORG
gujaf-334	375	1	3	CARDINAL
gujaf-334	375	2	goh et al	PERSON
gujaf-334	375	3	2015	CARDINAL
gujaf-334	375	4	5	CARDINAL
gujaf-334	375	5	2, october	DATE
gujaf-334	375	6	2024	CARDINAL
gujaf-334	375	7	187	CARDINAL
gujaf-334	375	8	1&2	CARDINAL
gujaf-334	376	1	2010	DATE
gujaf-334	376	2	level3 fvfl3	ORG
gujaf-334	376	3	3	CARDINAL
gujaf-334	377	1	2010	DATE
gujaf-334	377	2	nfvfa	ORG
gujaf-334	377	3	goh et al	PERSON
gujaf-334	378	1	2015	CARDINAL
gujaf-334	378	2	nfvfl	ORG
gujaf-334	378	3	2012	DATE
gujaf-334	378	4	the year	DATE
gujaf-334	379	1	2010	DATE
gujaf-334	379	2	big4	ORG
gujaf-334	380	1	4	CARDINAL
gujaf-334	380	2	kpmg	GPE
gujaf-334	380	3	delloitte, earnest & young	ORG
gujaf-334	380	4	cooper	PERSON
gujaf-334	381	1	siekkinen	PERSON
gujaf-334	381	2	2016	CARDINAL
gujaf-334	381	3	2023	CARDINAL
gujaf-334	382	1	4.0	CARDINAL
gujaf-334	383	1	first	ORDINAL
gujaf-334	383	2	1	CARDINAL
gujaf-334	384	1	2	CARDINAL
gujaf-334	386	1	max	PERSON
gujaf-334	386	2	252	CARDINAL
gujaf-334	386	3	2.6458	CARDINAL
gujaf-334	386	4	252	CARDINAL
gujaf-334	386	5	1982897	DATE
gujaf-334	386	6	6.7085	MONEY
gujaf-334	386	7	252	CARDINAL
gujaf-334	388	1	252	CARDINAL
gujaf-334	388	2	3.6459	MONEY
gujaf-334	388	3	252	CARDINAL
gujaf-334	388	4	171535	DATE
gujaf-334	388	5	5	CARDINAL
gujaf-334	388	6	2, october	DATE
gujaf-334	388	7	2024	CARDINAL
gujaf-334	388	8	188	CARDINAL
gujaf-334	388	9	fvfl3 252	ORG
gujaf-334	389	1	2.4520	MONEY
gujaf-334	389	2	252 261314.2	CARDINAL
gujaf-334	389	3	252 191898.2	CARDINAL
gujaf-334	389	4	563091	DATE
gujaf-334	389	5	2.0772	MONEY
gujaf-334	389	6	252 171208	DATE
gujaf-334	389	7	549043	DATE
gujaf-334	389	8	252	CARDINAL
gujaf-334	389	9	951711	DATE
gujaf-334	389	10	1.0956 3.4558	CARDINAL
gujaf-334	389	11	252	CARDINAL
gujaf-334	389	12	4.5934	MONEY
gujaf-334	389	13	252	CARDINAL
gujaf-334	389	14	31.7	CARDINAL
gujaf-334	389	15	252	CARDINAL
gujaf-334	389	16	1	CARDINAL
gujaf-334	389	17	2.2779	CARDINAL
gujaf-334	390	1	2023	CARDINAL
gujaf-334	390	2	2	CARDINAL
gujaf-334	390	3	13	CARDINAL
gujaf-334	390	4	the period 2012 to 2018	DATE
gujaf-334	392	1	3.6	CARDINAL
gujaf-334	392	2	6.32	CARDINAL
gujaf-334	393	1	nigeria	GPE
gujaf-334	394	1	0.5	CARDINAL
gujaf-334	394	2	29.4	CARDINAL
gujaf-334	395	1	2.6	CARDINAL
gujaf-334	395	2	9.3	CARDINAL
gujaf-334	396	1	1	CARDINAL
gujaf-334	396	2	fvfa1	PERSON
gujaf-334	396	3	approximately 356billion naira	MONEY
gujaf-334	396	4	274billion naira	QUANTITY
gujaf-334	396	5	1	CARDINAL
gujaf-334	396	6	nigeria	GPE
gujaf-334	397	1	approximately 3.42billion naira	MONEY
gujaf-334	397	2	1.98 trillion naira	MONEY
gujaf-334	398	1	one	CARDINAL
gujaf-334	399	1	1.4	CARDINAL
gujaf-334	399	2	6.7	CARDINAL
gujaf-334	400	1	2	CARDINAL
gujaf-334	400	2	about 254 billion	MONEY
gujaf-334	400	3	two	CARDINAL
gujaf-334	401	1	approximately 137billion naira	MONEY
gujaf-334	402	1	two	CARDINAL
gujaf-334	402	2	approximately 4.4billion naira	MONEY
gujaf-334	402	3	564 billion	MONEY
gujaf-334	403	1	0.32	CARDINAL
gujaf-334	403	2	2.21	CARDINAL
gujaf-334	403	3	2	CARDINAL
gujaf-334	404	1	3	CARDINAL
gujaf-334	404	2	approximately 233 billion naira	MONEY
gujaf-334	404	3	about 112 billion naira	MONEY
gujaf-334	405	1	409million naira	MONEY
gujaf-334	405	2	the gusau journal of accounting	ORG
gujaf-334	405	3	5	CARDINAL
gujaf-334	405	4	2, october	DATE
gujaf-334	405	5	2024	CARDINAL
gujaf-334	405	6	189	CARDINAL
gujaf-334	405	7	approximately 706 billion	MONEY
gujaf-334	406	1	0.58	CARDINAL
gujaf-334	406	2	3.6	CARDINAL
gujaf-334	407	1	1	CARDINAL
gujaf-334	407	2	2	CARDINAL
gujaf-334	407	3	about 272 billion naira	MONEY
gujaf-334	407	4	1	CARDINAL
gujaf-334	407	5	2	CARDINAL
gujaf-334	408	1	approximately 171 billion naira	MONEY
gujaf-334	409	1	1	CARDINAL
gujaf-334	409	2	2	CARDINAL
gujaf-334	409	3	approximately 540million naira	MONEY
gujaf-334	409	4	890 billion	MONEY
gujaf-334	410	1	1.03	CARDINAL
gujaf-334	410	2	3.99	CARDINAL
gujaf-334	411	1	3	CARDINAL
gujaf-334	411	2	390 billion	MONEY
gujaf-334	411	3	about 249 billion	MONEY
gujaf-334	411	4	three	CARDINAL
gujaf-334	412	1	three	CARDINAL
gujaf-334	412	2	approximately 2.7 billion	MONEY
gujaf-334	412	3	about 993 billion	MONEY
gujaf-334	413	1	0.64	CARDINAL
gujaf-334	413	2	2.45	CARDINAL
gujaf-334	413	3	3	CARDINAL
gujaf-334	414	1	1	CARDINAL
gujaf-334	414	2	approximately 260billion	CARDINAL
gujaf-334	414	3	266billion	CARDINAL
gujaf-334	414	4	984billion	CARDINAL
gujaf-334	415	1	2	CARDINAL
gujaf-334	415	2	approximately 192billion	CARDINAL
gujaf-334	415	3	163billion	CARDINAL
gujaf-334	415	4	563billion	CARDINAL
gujaf-334	416	1	3	CARDINAL
gujaf-334	416	2	171billion	CARDINAL
gujaf-334	416	3	approximately 134billion	CARDINAL
gujaf-334	416	4	549billion	CARDINAL
gujaf-334	417	1	0	CARDINAL
gujaf-334	419	1	1	CARDINAL
gujaf-334	419	2	1.00	CARDINAL
gujaf-334	419	3	2.97	CARDINAL
gujaf-334	420	1	2	CARDINAL
gujaf-334	420	2	3	CARDINAL
gujaf-334	420	3	0.41	CARDINAL
gujaf-334	420	4	0.19	CARDINAL
gujaf-334	420	5	2.07	CARDINAL
gujaf-334	420	6	2.14	CARDINAL
gujaf-334	421	1	2	CARDINAL
gujaf-334	421	2	3	CARDINAL
gujaf-334	422	1	approximately 74.6%	PERCENT
gujaf-334	423	1	about 74%	PERCENT
gujaf-334	423	2	nigeria	GPE
gujaf-334	423	3	4	CARDINAL
gujaf-334	424	1	1	CARDINAL
gujaf-334	425	1	2.27	CARDINAL
gujaf-334	426	1	gusau journal of accounting	ORG
gujaf-334	426	2	5	CARDINAL
gujaf-334	426	3	2, october	DATE
gujaf-334	426	4	2024	CARDINAL
gujaf-334	426	5	190	CARDINAL
gujaf-334	426	6	2	CARDINAL
gujaf-334	426	7	13	CARDINAL
gujaf-334	427	1	1	CARDINAL
gujaf-334	427	2	2	CARDINAL
gujaf-334	427	3	3	CARDINAL
gujaf-334	429	1	4.2	CARDINAL
gujaf-334	429	2	0.38	CARDINAL
gujaf-334	429	3	one	CARDINAL
gujaf-334	430	1	one	CARDINAL
gujaf-334	430	2	nigeria	GPE
gujaf-334	431	1	two	CARDINAL
gujaf-334	431	2	0.64	CARDINAL
gujaf-334	432	1	two	CARDINAL
gujaf-334	432	2	nigeria	GPE
gujaf-334	434	1	three	CARDINAL
gujaf-334	434	2	0.27	CARDINAL
gujaf-334	435	1	3	CARDINAL
gujaf-334	435	2	0.41	CARDINAL
gujaf-334	435	3	0.22	CARDINAL
gujaf-334	437	1	gujarati	PERSON
gujaf-334	437	2	2004	DATE
gujaf-334	437	3	0.8 mps fvfa1	QUANTITY
gujaf-334	438	1	fvfl3	ORG
gujaf-334	438	2	0.64	CARDINAL
gujaf-334	438	3	0.27	CARDINAL
gujaf-334	438	4	0.25	CARDINAL
gujaf-334	438	5	0.41 0.26 0.31	QUANTITY
gujaf-334	438	6	0.45 0.27 0.34	QUANTITY
gujaf-334	439	1	0.41	CARDINAL
gujaf-334	439	2	1	CARDINAL
gujaf-334	439	3	0.47 0.35 0.49	MONEY
gujaf-334	439	4	0.22	CARDINAL
gujaf-334	439	5	0.19 -0.02 0.02	MONEY
gujaf-334	439	6	0.26	CARDINAL
gujaf-334	439	7	0.21	CARDINAL
gujaf-334	439	8	-0.07 gusau journal of accounting	ORG
gujaf-334	439	9	5	CARDINAL
gujaf-334	439	10	2, october	DATE
gujaf-334	439	11	2024 191	DATE
gujaf-334	442	1	3	CARDINAL
gujaf-334	444	1	fvfa1	PERSON
gujaf-334	444	2	5.86 2.68 2.19 0.030	QUANTITY
gujaf-334	444	3	4.18 0.57 7.28	MONEY
gujaf-334	444	4	13.97	CARDINAL
gujaf-334	444	5	0.014	CARDINAL
gujaf-334	444	6	0.582 nfvfa -11.58	PERSON
gujaf-334	444	7	3.82	CARDINAL
gujaf-334	444	8	0.003	CARDINAL
gujaf-334	444	9	3.09	CARDINAL
gujaf-334	444	10	0.022	CARDINAL
gujaf-334	444	11	0.08 0.04 1.85 0.065	CARDINAL
gujaf-334	444	12	3.98	CARDINAL
gujaf-334	444	13	-7.46	ORG
gujaf-334	444	14	0.53	CARDINAL
gujaf-334	444	15	17.6	CARDINAL
gujaf-334	444	16	10%	PERCENT
gujaf-334	444	17	5%	PERCENT
gujaf-334	445	1	1%	PERCENT
gujaf-334	445	2	4.5.1	CARDINAL
gujaf-334	446	1	0.53	CARDINAL
gujaf-334	446	2	53%	PERCENT
gujaf-334	447	1	about 53%	PERCENT
gujaf-334	447	2	nigeria	GPE
gujaf-334	448	1	2010	DATE
gujaf-334	448	2	siekkinen	ORG
gujaf-334	448	3	2016	DATE
gujaf-334	449	1	17.6	CARDINAL
gujaf-334	449	2	one percent	PERCENT
gujaf-334	450	1	nigeria	GPE
gujaf-334	453	1	gusau journal of accounting	ORG
gujaf-334	453	2	5	CARDINAL
gujaf-334	453	3	2, october	DATE
gujaf-334	453	4	2024 192	DATE
gujaf-334	453	5	4	CARDINAL
gujaf-334	455	1	6.94 1.88 2.79 0.006	QUANTITY
gujaf-334	455	2	3.78 0.37	MONEY
gujaf-334	456	1	2.82 -0.33 0.744	MONEY
gujaf-334	456	2	16.51	CARDINAL
gujaf-334	456	3	0.002	CARDINAL
gujaf-334	456	4	0.358	CARDINAL
gujaf-334	456	5	16.54	CARDINAL
gujaf-334	456	6	11.19	CARDINAL
gujaf-334	456	7	0.001	CARDINAL
gujaf-334	456	8	0.070	CARDINAL
gujaf-334	456	9	3.49	CARDINAL
gujaf-334	456	10	0.003	CARDINAL
gujaf-334	456	11	0.63 0.05 1.62 0.107	CARDINAL
gujaf-334	456	12	2.71	CARDINAL
gujaf-334	456	13	0.57	CARDINAL
gujaf-334	456	14	49.32	CARDINAL
gujaf-334	456	15	10%	PERCENT
gujaf-334	456	16	5%	PERCENT
gujaf-334	456	17	1%	PERCENT
gujaf-334	456	18	4	CARDINAL
gujaf-334	458	1	49.3	CARDINAL
gujaf-334	458	2	1%	PERCENT
gujaf-334	459	1	57%	PERCENT
gujaf-334	459	2	nigeria	GPE
gujaf-334	461	1	2	CARDINAL
gujaf-334	461	2	gusau journal of accounting	ORG
gujaf-334	461	3	5	CARDINAL
gujaf-334	461	4	2, october	DATE
gujaf-334	461	5	2024 193	DATE
gujaf-334	461	6	5	CARDINAL
gujaf-334	461	7	1	CARDINAL
gujaf-334	461	8	2 &	ORG
gujaf-334	461	9	3	CARDINAL
gujaf-334	461	10	fvfa1	PERSON
gujaf-334	461	11	1.59	CARDINAL
gujaf-334	461	12	6.7 0.010	QUANTITY
gujaf-334	461	13	10%	PERCENT
gujaf-334	461	14	5%	PERCENT
gujaf-334	462	1	1%	PERCENT
gujaf-334	463	1	4.5.3	CARDINAL
gujaf-334	463	2	1	CARDINAL
gujaf-334	463	3	2	CARDINAL
gujaf-334	463	4	1	CARDINAL
gujaf-334	463	5	2	CARDINAL
gujaf-334	463	6	2010	DATE
gujaf-334	464	1	1	CARDINAL
gujaf-334	464	2	2	CARDINAL
gujaf-334	464	3	3	CARDINAL
gujaf-334	464	4	1% and 10%	PERCENT
gujaf-334	465	1	1	CARDINAL
gujaf-334	465	2	2	CARDINAL
gujaf-334	465	3	3	CARDINAL
gujaf-334	466	1	1	CARDINAL
gujaf-334	466	2	2	CARDINAL
gujaf-334	467	1	3	CARDINAL
gujaf-334	468	1	4.5.2	CARDINAL
gujaf-334	468	2	1	CARDINAL
gujaf-334	468	3	nigeria	GPE
gujaf-334	469	1	1	CARDINAL
gujaf-334	469	2	annual	DATE
gujaf-334	470	1	siekkinen	ORG
gujaf-334	470	2	2016	DATE
gujaf-334	470	3	goh et al.	PERSON
gujaf-334	470	4	2015	DATE
gujaf-334	470	5	zhang & tama-sweet	ORG
gujaf-334	470	6	2015	CARDINAL
gujaf-334	470	7	2010	DATE
gujaf-334	470	8	1	CARDINAL
gujaf-334	471	1	1	CARDINAL
gujaf-334	471	2	2010	DATE
gujaf-334	473	1	gusau journal of accounting	ORG
gujaf-334	473	2	5	CARDINAL
gujaf-334	473	3	2, october	DATE
gujaf-334	473	4	2024 194	DATE
gujaf-334	473	5	2	CARDINAL
gujaf-334	473	6	nigeria	GPE
gujaf-334	474	1	2	CARDINAL
gujaf-334	474	2	nigeria	GPE
gujaf-334	475	1	2	CARDINAL
gujaf-334	475	2	2	CARDINAL
gujaf-334	476	1	siekkinen	ORG
gujaf-334	476	2	2016	CARDINAL
gujaf-334	476	3	goh et al.	PERSON
gujaf-334	476	4	2015	CARDINAL
gujaf-334	476	5	2010	DATE
gujaf-334	476	6	2	CARDINAL
gujaf-334	477	1	3	CARDINAL
gujaf-334	478	1	3	CARDINAL
gujaf-334	478	2	nigeria	GPE
gujaf-334	479	1	three	CARDINAL
gujaf-334	479	2	three	CARDINAL
gujaf-334	480	1	three	CARDINAL
gujaf-334	480	2	3	CARDINAL
gujaf-334	480	3	three	CARDINAL
gujaf-334	480	4	1	CARDINAL
gujaf-334	480	5	2	CARDINAL
gujaf-334	483	1	three	CARDINAL
gujaf-334	484	1	3	CARDINAL
gujaf-334	484	2	nigeria	GPE
gujaf-334	485	1	3	CARDINAL
gujaf-334	486	1	2012	DATE
gujaf-334	487	1	siekkinen	ORG
gujaf-334	487	2	2016	CARDINAL
gujaf-334	487	3	goh et al.	PERSON
gujaf-334	487	4	2015	CARDINAL
gujaf-334	487	5	2010	DATE
gujaf-334	487	6	2008	DATE
gujaf-334	487	7	3	CARDINAL
gujaf-334	489	1	gusau journal of accounting	ORG
gujaf-334	489	2	5	CARDINAL
gujaf-334	489	3	2, october	DATE
gujaf-334	489	4	2024 195	DATE
gujaf-334	489	5	1&2	CARDINAL
gujaf-334	490	1	1&2	CARDINAL
gujaf-334	490	2	nigeria	GPE
gujaf-334	491	1	1&2	CARDINAL
gujaf-334	491	2	nigeria	GPE
gujaf-334	492	1	1	CARDINAL
gujaf-334	492	2	2	CARDINAL
gujaf-334	492	3	4	CARDINAL
gujaf-334	492	4	1	CARDINAL
gujaf-334	493	1	1	CARDINAL
gujaf-334	493	2	2	CARDINAL
gujaf-334	494	1	r2	ORG
gujaf-334	496	1	3	CARDINAL
gujaf-334	496	2	4	CARDINAL
gujaf-334	496	3	1	CARDINAL
gujaf-334	496	4	3	CARDINAL
gujaf-334	497	1	3	CARDINAL
gujaf-334	498	1	3	CARDINAL
gujaf-334	498	2	1%	PERCENT
gujaf-334	498	3	2	CARDINAL
gujaf-334	499	1	3	CARDINAL
gujaf-334	501	1	defond & zhang	ORG
gujaf-334	501	2	2014	DATE
gujaf-334	502	1	two	CARDINAL
gujaf-334	502	2	three	CARDINAL
gujaf-334	503	1	4.5.3	CARDINAL
gujaf-334	503	2	1	CARDINAL
gujaf-334	503	3	2	CARDINAL
gujaf-334	503	4	3	CARDINAL
gujaf-334	504	1	1	CARDINAL
gujaf-334	504	2	2	CARDINAL
gujaf-334	504	3	3	CARDINAL
gujaf-334	505	1	1	CARDINAL
gujaf-334	505	2	2	CARDINAL
gujaf-334	505	3	3	CARDINAL
gujaf-334	506	1	1	CARDINAL
gujaf-334	506	2	2	CARDINAL
gujaf-334	506	3	3	CARDINAL
gujaf-334	507	1	3	CARDINAL
gujaf-334	507	2	1	CARDINAL
gujaf-334	507	3	2	CARDINAL
gujaf-334	508	1	gusau journal of accounting	ORG
gujaf-334	508	2	5	CARDINAL
gujaf-334	508	3	2, october	DATE
gujaf-334	508	4	2024 196	DATE
gujaf-334	508	5	3	CARDINAL
gujaf-334	509	1	3	CARDINAL
gujaf-334	510	1	goh et al.	PERSON
gujaf-334	510	2	2015	CARDINAL
gujaf-334	510	3	2010	DATE
gujaf-334	510	4	two	CARDINAL
gujaf-334	510	5	three	CARDINAL
gujaf-334	511	1	siekkinen	PERSON
gujaf-334	511	2	2016	CARDINAL
gujaf-334	511	3	1	CARDINAL
gujaf-334	511	4	3	CARDINAL
gujaf-334	513	1	nigeria	GPE
gujaf-334	515	1	nigeria	GPE
gujaf-334	516	1	nigeria	GPE
gujaf-334	520	1	ifrs 13	DATE
gujaf-334	520	2	1	CARDINAL
gujaf-334	520	3	2	CARDINAL
gujaf-334	520	4	3	CARDINAL
gujaf-334	524	1	1	CARDINAL
gujaf-334	524	2	2	CARDINAL
gujaf-334	524	3	3	CARDINAL
gujaf-334	525	1	3	CARDINAL
gujaf-334	526	1	1	CARDINAL
gujaf-334	526	2	2	CARDINAL
gujaf-334	526	3	hence gusau journal of accounting	ORG
gujaf-334	526	4	5	CARDINAL
gujaf-334	526	5	2, october	DATE
gujaf-334	526	6	2024 197	DATE
gujaf-334	529	1	nigeria	GPE
gujaf-334	534	1	13	CARDINAL
gujaf-334	535	1	3	CARDINAL
gujaf-334	538	1	two	CARDINAL
gujaf-334	538	2	nigeria	GPE
gujaf-334	539	1	siekkinen	ORG
gujaf-334	539	2	2016	CARDINAL
gujaf-334	539	3	goh et al.	PERSON
gujaf-334	539	4	2015	CARDINAL
gujaf-334	539	5	2010	DATE
gujaf-334	539	6	nigeria	GPE
gujaf-334	540	1	5.0	CARDINAL
gujaf-334	542	1	firstly	ORDINAL
gujaf-334	542	2	nigeria	GPE
gujaf-334	543	1	secondly	ORDINAL
gujaf-334	543	2	1	CARDINAL
gujaf-334	543	3	2	CARDINAL
gujaf-334	543	4	3	CARDINAL
gujaf-334	544	1	1	CARDINAL
gujaf-334	544	2	2	CARDINAL
gujaf-334	544	3	3	CARDINAL
gujaf-334	545	1	1	CARDINAL
gujaf-334	545	2	2	CARDINAL
gujaf-334	546	1	3	CARDINAL
gujaf-334	547	1	gusau journal of accounting	ORG
gujaf-334	547	2	5	CARDINAL
gujaf-334	547	3	2, october	DATE
gujaf-334	547	4	2024 198	DATE
gujaf-334	548	1	big-4	ORG
gujaf-334	548	2	4	CARDINAL
gujaf-334	552	1	1	CARDINAL
gujaf-334	553	1	3	CARDINAL
gujaf-334	554	1	2	CARDINAL
gujaf-334	555	1	3	CARDINAL
gujaf-334	555	2	council of nigeria	ORG
gujaf-334	555	3	3	CARDINAL
gujaf-334	556	1	3	CARDINAL
gujaf-334	557	1	4.	CARDINAL
gujaf-334	557	2	nigeria	GPE
gujaf-334	558	1	big-4	ORG
gujaf-334	559	1	5	CARDINAL
gujaf-334	559	2	3	CARDINAL
gujaf-334	561	1	1	CARDINAL
gujaf-334	561	2	2	CARDINAL
gujaf-334	562	1	6	CARDINAL
gujaf-334	563	1	gusau journal of accounting	ORG
gujaf-334	563	2	5	CARDINAL
gujaf-334	563	3	2, october	DATE
gujaf-334	563	4	2024 199	DATE
gujaf-334	563	5	abiodun	PERSON
gujaf-334	563	6	b. y.	PERSON
gujaf-334	563	7	2012	DATE
gujaf-334	564	1	nigeria	GPE
gujaf-334	565	1	1(2	CARDINAL
gujaf-334	565	2	105–113	CARDINAL
gujaf-334	566	1	agostino, m., drago	ORG
gujaf-334	566	2	d., & silipo	ORG
gujaf-334	566	3	d. b.	PERSON
gujaf-334	566	4	2011	DATE
gujaf-334	567	1	european	NORP
gujaf-334	568	1	36(3	CARDINAL
gujaf-334	568	2	437–457	CARDINAL
gujaf-334	568	3	l. a.	PERSON
gujaf-334	568	4	abuhajia	GPE
gujaf-334	568	5	a. a.	PERSON
gujaf-334	568	6	m. a.	PERSON
gujaf-334	568	7	2014	DATE
gujaf-334	570	1	4(1	CARDINAL
gujaf-334	571	1	altamuro	ORG
gujaf-334	571	2	j. m.	PERSON
gujaf-334	571	3	2013	DATE
gujaf-334	573	1	18(3	DATE
gujaf-334	573	2	833–858	CARDINAL
gujaf-334	574	1	https://doi.org/10.1007/s11142-013-9234-y antle	PERSON
gujaf-334	574	2	r.	NORP
gujaf-334	574	3	gordon, e.	PERSON
gujaf-334	574	4	zhou	PERSON
gujaf-334	574	5	l.	PERSON
gujaf-334	574	6	2006	DATE
gujaf-334	576	1	235–266	CARDINAL
gujaf-334	577	1	bagudo	PERSON
gujaf-334	577	2	m. m.	PERSON
gujaf-334	577	3	2017	CARDINAL
gujaf-334	578	1	nigeria	GPE
gujaf-334	578	2	ph.d	NORP
gujaf-334	580	1	malaysia	GPE
gujaf-334	580	2	barth	PERSON
gujaf-334	580	3	m. e.	PERSON
gujaf-334	580	4	1994	DATE
gujaf-334	582	1	1–25	CARDINAL
gujaf-334	582	2	barth	PERSON
gujaf-334	582	3	m., & clinch	ORG
gujaf-334	582	4	1998	DATE
gujaf-334	584	1	journal of accounting research	ORG
gujaf-334	584	2	36(supplement	CARDINAL
gujaf-334	584	3	199–233	CARDINAL
gujaf-334	585	1	barth	PERSON
gujaf-334	585	2	m. e.	PERSON
gujaf-334	585	3	w. r., & lang	PERSON
gujaf-334	585	4	m. h. (	PERSON
gujaf-334	587	1	46(3	CARDINAL
gujaf-334	587	2	467–498	CARDINAL
gujaf-334	588	1	barth	PERSON
gujaf-334	588	2	m. e.	PERSON
gujaf-334	588	3	w. h., & landsman	PERSON
gujaf-334	588	4	w. r.	PERSON
gujaf-334	588	5	2001	DATE
gujaf-334	590	1	31(1–3	CARDINAL
gujaf-334	590	2	77–104	CARDINAL
gujaf-334	590	3	https://doi.org/10.1016/s0165-4101(01)00019-2 barth	PERSON
gujaf-334	590	4	m. e.	PERSON
gujaf-334	590	5	gomez-biscarri	PERSON
gujaf-334	590	6	j., kasznik	GPE
gujaf-334	590	7	r., & lopez-espinosa	ORG
gujaf-334	590	8	2012	DATE
gujaf-334	592	1	bello, a. (	ORG
gujaf-334	592	2	2009	DATE
gujaf-334	593	1	nigerian	NORP
gujaf-334	593	2	ph.d	NORP
gujaf-334	595	1	ahmadu bello university	ORG
gujaf-334	595	2	zaria.	PERSON
gujaf-334	596	1	bello, a., abubakar	PERSON
gujaf-334	596	2	s., & tesleem,	ORG
gujaf-334	596	3	a.	PERSON
gujaf-334	596	4	2016	CARDINAL
gujaf-334	597	1	nigerian	NORP
gujaf-334	598	1	15–18	CARDINAL
gujaf-334	599	1	b.	PERSON
gujaf-334	599	2	m., & khan	ORG
gujaf-334	599	3	2016	CARDINAL
gujaf-334	601	1	21(1	CARDINAL
gujaf-334	601	2	280–315	CARDINAL
gujaf-334	602	1	cadbury, a. (	ORG
gujaf-334	602	2	1992	DATE
gujaf-334	604	1	uk	GPE
gujaf-334	605	1	http://doi.org/isbn gusau journal of accounting	ORG
gujaf-334	605	2	5	CARDINAL
gujaf-334	605	3	2, october	DATE
gujaf-334	605	4	2024 200	DATE
gujaf-334	605	5	j. v.	PERSON
gujaf-334	605	6	neal	PERSON
gujaf-334	605	7	t. l., & riley	ORG
gujaf-334	605	8	r. a.	PERSON
gujaf-334	605	9	2002	DATE
gujaf-334	607	1	19(3	DATE
gujaf-334	607	2	365–384	CARDINAL
gujaf-334	608	1	cama	ORG
gujaf-334	609	1	2004	DATE
gujaf-334	611	1	cashcraft asset management ltd.	ORG
gujaf-334	611	2	cfa institute	ORG
gujaf-334	612	1	2005	DATE
gujaf-334	614	1	cfa center	ORG
gujaf-334	615	1	2008	DATE
gujaf-334	617	1	1–3	CARDINAL
gujaf-334	617	2	chang	PERSON
gujaf-334	617	3	r. d.	PERSON
gujaf-334	617	4	shen	GPE
gujaf-334	617	5	w. h.	PERSON
gujaf-334	617	6	c. j. (	PERSON
gujaf-334	617	7	2008	DATE
gujaf-334	619	1	international business & economics	ORG
gujaf-334	619	2	7(3	CARDINAL
gujaf-334	619	3	9–20	CARDINAL
gujaf-334	620	1	christensen	PERSON
gujaf-334	620	2	b.	PERSON
gujaf-334	620	3	glover	GPE
gujaf-334	620	4	s., & wood	ORG
gujaf-334	620	5	2012	DATE
gujaf-334	622	1	journal of practice &	ORG
gujaf-334	622	2	31(1	CARDINAL
gujaf-334	622	3	127–146	CARDINAL
gujaf-334	623	1	christensen, h.	ORG
gujaf-334	623	2	l., &	ORG
gujaf-334	623	3	2013	DATE
gujaf-334	625	1	147–177	CARDINAL
gujaf-334	626	1	j., & rees	ORG
gujaf-334	626	2	w.	PERSON
gujaf-334	626	3	2008	DATE
gujaf-334	627	1	u.k.	GPE
gujaf-334	628	1	european	NORP
gujaf-334	628	2	271–303	CARDINAL
gujaf-334	629	1	2011	DATE
gujaf-334	631	1	prague	GPE
gujaf-334	632	1	deangelo	PERSON
gujaf-334	632	2	l. e. (	PERSON
gujaf-334	632	3	1981	DATE
gujaf-334	634	1	3(3	CARDINAL
gujaf-334	634	2	183–199	CARDINAL
gujaf-334	635	1	p. m.	PERSON
gujaf-334	635	2	mayers	PERSON
gujaf-334	635	3	l. a.	PERSON
gujaf-334	635	4	2010	DATE
gujaf-334	637	1	february	DATE
gujaf-334	637	2	2–25	CARDINAL
gujaf-334	638	1	defond	ORG
gujaf-334	638	2	m., & zhang	ORG
gujaf-334	638	3	j.	PERSON
gujaf-334	638	4	2014	DATE
gujaf-334	640	1	journal of accounting and economics	ORG
gujaf-334	640	2	275–326	CARDINAL
gujaf-334	641	1	majella	PERSON
gujaf-334	641	2	jenny	PERSON
gujaf-334	641	3	s., & fang	ORG
gujaf-334	641	4	2015	CARDINAL
gujaf-334	643	1	2015	CARDINAL
gujaf-334	643	2	afaanz conference	ORG
gujaf-334	643	3	july	DATE
gujaf-334	643	4	hobart	ORG
gujaf-334	643	5	ehalaiye	GPE
gujaf-334	643	6	2014	DATE
gujaf-334	644	1	ph.d	NORP
gujaf-334	646	1	victoria university	ORG
gujaf-334	646	2	wellington	GPE
gujaf-334	646	3	usa	GPE
gujaf-334	646	4	fama	ORG
gujaf-334	646	5	e. f. (	PERSON
gujaf-334	646	6	1970	DATE
gujaf-334	648	1	25(2	CARDINAL
gujaf-334	648	2	383–417	CARDINAL
gujaf-334	648	3	2011	DATE
gujaf-334	649	1	39	DATE
gujaf-334	650	1	journal of international accounting research	ORG
gujaf-334	650	2	10(1	CARDINAL
gujaf-334	650	3	francis	PERSON
gujaf-334	650	4	j. r.	PERSON
gujaf-334	650	5	maydew	ORG
gujaf-334	650	6	e. l.	PERSON
gujaf-334	650	7	h. c.	PERSON
gujaf-334	650	8	1999	DATE
gujaf-334	651	1	6	CARDINAL
gujaf-334	652	1	journal of practice &	ORG
gujaf-334	652	2	17–34	CARDINAL
gujaf-334	652	3	http://down.cenet.org.cn/upfile/36/20058187426139.pdf gusau journal of accounting	ORG
gujaf-334	652	4	5	CARDINAL
gujaf-334	652	5	2, october	DATE
gujaf-334	652	6	2024	CARDINAL
gujaf-334	652	7	201 hanselman	QUANTITY
gujaf-334	652	8	2009	DATE
gujaf-334	654	1	1(1	CARDINAL
gujaf-334	655	1	hsu	PERSON
gujaf-334	655	2	& lin	PERSON
gujaf-334	655	3	y. r.	PERSON
gujaf-334	655	4	2016	DATE
gujaf-334	657	1	eurasian	NORP
gujaf-334	657	2	4(2	CARDINAL
gujaf-334	657	3	41–54	CARDINAL
gujaf-334	657	4	ifac	PERSON
gujaf-334	658	1	2009	DATE
gujaf-334	659	1	200	CARDINAL
gujaf-334	660	1	international federation of accountants	ORG
gujaf-334	662	1	2010	DATE
gujaf-334	663	1	39	CARDINAL
gujaf-334	665	1	2012	DATE
gujaf-334	666	1	ifrs 13	LAW
gujaf-334	666	2	9	CARDINAL
gujaf-334	667	1	n. a.	PERSON
gujaf-334	667	2	i. e.	PERSON
gujaf-334	667	3	2013	DATE
gujaf-334	668	1	nigeria	GPE
gujaf-334	669	1	department of accounting	ORG
gujaf-334	669	2	benue state university, nigeria	ORG
gujaf-334	670	1	jensen	PERSON
gujaf-334	670	2	m. c.	PERSON
gujaf-334	670	3	w. h.	PERSON
gujaf-334	670	4	1976	DATE
gujaf-334	672	1	journal of financial economics	ORG
gujaf-334	672	2	3(4	CARDINAL
gujaf-334	672	3	305–360	CARDINAL
gujaf-334	673	1	https://doi.org/10.1016/0304-405x(76)90026-x kargin	PERSON
gujaf-334	673	2	s.	PERSON
gujaf-334	673	3	2013	DATE
gujaf-334	674	1	turkish	NORP
gujaf-334	675	1	international journal of economics	ORG
gujaf-334	675	2	5(4	CARDINAL
gujaf-334	675	3	71	CARDINAL
gujaf-334	675	4	80	DATE
gujaf-334	676	1	k.	PERSON
gujaf-334	676	2	2009	DATE
gujaf-334	678	1	157	CARDINAL
gujaf-334	680	1	new york university	ORG
gujaf-334	681	1	myers	GPE
gujaf-334	681	2	j., myers	ORG
gujaf-334	681	3	l., & skinner	ORG
gujaf-334	681	4	2007	DATE
gujaf-334	683	1	journal of accounting, auditing & finance	ORG
gujaf-334	683	2	22(2	CARDINAL
gujaf-334	683	3	249–284	GPE
gujaf-334	684	1	c. a.	PERSON
gujaf-334	684	2	2015	CARDINAL
gujaf-334	685	1	nigeria	GPE
gujaf-334	686	1	a. (2011	ORG
gujaf-334	687	1	3rd	ORDINAL
gujaf-334	688	1	lagos	PERSON
gujaf-334	688	2	brierly jones nigeria	ORG
gujaf-334	689	1	d. t.	PERSON
gujaf-334	689	2	2009	DATE
gujaf-334	690	1	nigeria	GPE
gujaf-334	691	1	10th	ORDINAL
gujaf-334	691	2	african	NORP
gujaf-334	691	3	the 21st century	DATE
gujaf-334	691	4	simon sigué	PERSON
gujaf-334	692	1	oyerinde	PERSON
gujaf-334	692	2	d. t.	PERSON
gujaf-334	692	3	2011	DATE
gujaf-334	693	1	nigerian	NORP
gujaf-334	693	2	ph.d	NORP
gujaf-334	695	1	covenant university	ORG
gujaf-334	695	2	ota	ORG
gujaf-334	695	3	nigeria	GPE
gujaf-334	696	1	oxelheim	PERSON
gujaf-334	696	2	l., & khadoy	ORG
gujaf-334	696	3	t.	GPE
gujaf-334	696	4	2003	DATE
gujaf-334	698	1	journal of banking & finance	ORG
gujaf-334	698	2	27(12	CARDINAL
gujaf-334	698	3	2369–2392	CARDINAL
gujaf-334	699	1	peasnell	ORG
gujaf-334	699	2	k., & whittington	ORG
gujaf-334	699	3	2010	DATE
gujaf-334	700	1	philip w. bell	PERSON
gujaf-334	701	1	24(3	CARDINAL
gujaf-334	701	2	509–518	DATE
gujaf-334	701	3	pwc	ORG
gujaf-334	702	1	2015	CARDINAL
gujaf-334	705	1	5	CARDINAL
gujaf-334	705	2	2, october	DATE
gujaf-334	705	3	2024	CARDINAL
gujaf-334	705	4	202	CARDINAL
gujaf-334	705	5	a., & orlovskij	ORG
gujaf-334	705	6	s.	PERSON
gujaf-334	705	7	2017	CARDINAL
gujaf-334	707	1	stowarzyenie ksiegowych wpolsce	PERSON
gujaf-334	707	2	163–173	CARDINAL
gujaf-334	708	1	https://doi.org/10.5604/01.3001.0010.3195 siekkinen	PERSON
gujaf-334	708	2	j. (	ORG
gujaf-334	708	3	2015	CARDINAL
gujaf-334	710	1	journal of management & governance	ORG
gujaf-334	710	2	18(1	CARDINAL
gujaf-334	710	3	338–361	CARDINAL
gujaf-334	711	1	siekkinen	ORG
gujaf-334	711	2	j. (	ORG
gujaf-334	711	3	2016	DATE
gujaf-334	713	1	hanken school of economics	ORG
gujaf-334	714	1	siekkinen	PERSON
gujaf-334	714	2	j. (	ORG
gujaf-334	714	3	2016	CARDINAL
gujaf-334	716	1	journal of management & governance	ORG
gujaf-334	716	2	21(2	CARDINAL
gujaf-334	716	3	435–471	CARDINAL
gujaf-334	717	1	2009	DATE
gujaf-334	719	1	34(6/7	CARDINAL
gujaf-334	719	2	868–873	CARDINAL
gujaf-334	719	3	spence	PERSON
gujaf-334	719	4	m. (	PERSON
gujaf-334	719	5	1973	DATE
gujaf-334	721	1	quarterly	DATE
gujaf-334	721	2	87(3	PERSON
gujaf-334	721	3	355–374	CARDINAL
gujaf-334	722	1	c. j., thomas	PERSON
gujaf-334	722	2	w. b.	PERSON
gujaf-334	722	3	2010	DATE
gujaf-334	724	1	157	CARDINAL
gujaf-334	725	1	1375–1410	CARDINAL
gujaf-334	726	1	song	PERSON
gujaf-334	726	2	x.	EVENT
gujaf-334	726	3	2014	DATE
gujaf-334	729	1	91–116	CARDINAL
gujaf-334	730	1	r. r.	PERSON
gujaf-334	730	2	1970	DATE
gujaf-334	732	1	lawrence	PERSON
gujaf-334	732	2	kansas: university of kansas	ORG
gujaf-334	733	1	subramanyam	PERSON
gujaf-334	733	2	k., & venkatachalam	ORG
gujaf-334	733	3	2007	DATE
gujaf-334	735	1	82	CARDINAL
gujaf-334	735	2	457–481	CARDINAL
gujaf-334	736	1	titilayo	PERSON
gujaf-334	736	2	d. (	GPE
gujaf-334	736	3	2011	DATE
gujaf-334	737	1	nigerian	NORP
gujaf-334	738	1	covenant university	ORG
gujaf-334	738	2	ota	ORG
gujaf-334	738	3	nigeria	GPE
gujaf-334	739	1	o., & power	ORG
gujaf-334	739	2	o. j. (	PERSON
gujaf-334	739	3	2019	DATE
gujaf-334	741	1	9(6	CARDINAL
gujaf-334	741	2	683–696	CARDINAL
gujaf-334	742	1	tsalavoutas	ORG
gujaf-334	742	2	i.	PERSON
gujaf-334	742	3	2009	DATE
gujaf-334	743	1	greek	NORP
gujaf-334	743	2	ph.d	ORG
gujaf-334	745	1	university of edinburgh	ORG
gujaf-334	746	1	xu	PERSON
gujaf-334	746	2	x.	GPE
gujaf-334	746	3	2013	DATE
gujaf-334	748	1	whitman school of management	ORG