id	sid	eid	entity	type
gujaf-335	1	1	gusau journal of accounting	ORG
gujaf-335	1	2	5	CARDINAL
gujaf-335	1	3	2, october	DATE
gujaf-335	1	4	2024	DATE
gujaf-335	2	1	5	CARDINAL
gujaf-335	2	2	2	CARDINAL
gujaf-335	2	3	october	DATE
gujaf-335	2	4	2024	CARDINAL
gujaf-335	2	5	2756-665x	CARDINAL
gujaf-335	2	6	social sciences	ORG
gujaf-335	2	7	federal university gusau	ORG
gujaf-335	2	8	zamfara state	GPE
gujaf-335	2	9	gusau journal of accounting	ORG
gujaf-335	2	10	5	CARDINAL
gujaf-335	2	11	2, october	DATE
gujaf-335	2	12	2024	CARDINAL
gujaf-335	2	13	5	CARDINAL
gujaf-335	2	14	2	CARDINAL
gujaf-335	2	15	october	DATE
gujaf-335	2	16	2024	CARDINAL
gujaf-335	2	17	2756-665x	CARDINAL
gujaf-335	2	18	social sciences	ORG
gujaf-335	2	19	federal university gusau	ORG
gujaf-335	2	20	zamfara state	GPE
gujaf-335	3	1	ahmadu bello university press limited	ORG
gujaf-335	3	2	zaria kaduna	PERSON
gujaf-335	3	3	nigeria	GPE
gujaf-335	4	1	08065949711	CARDINAL
gujaf-335	4	2	069-879121	CARDINAL
gujaf-335	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-335	5	2	5	CARDINAL
gujaf-335	5	3	2, october	DATE
gujaf-335	5	4	2024	CARDINAL
gujaf-335	5	5	shehu usman hassan department	PERSON
gujaf-335	6	1	muhammad mustapha	PERSON
gujaf-335	6	2	ahmadu bello university	ORG
gujaf-335	6	3	zaria	PERSON
gujaf-335	6	4	kaduna state	GPE
gujaf-335	7	1	umar farouk	PERSON
gujaf-335	7	2	federal university gusau	ORG
gujaf-335	7	3	zamfara state	GPE
gujaf-335	8	1	modu kumshe department of accounting	ORG
gujaf-335	8	2	university of maiduguri	ORG
gujaf-335	8	3	borno	GPE
gujaf-335	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-335	9	2	paul university	ORG
gujaf-335	10	1	prof kabir tahir hamid	PERSON
gujaf-335	10	2	bayero university	ORG
gujaf-335	10	3	kano	ORG
gujaf-335	11	1	prof	PERSON
gujaf-335	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-335	12	2	university of jos	ORG
gujaf-335	13	1	clifford ofurum department of accounting	ORG
gujaf-335	13	2	university of portharcourt	ORG
gujaf-335	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-335	15	2	ahmadu bello university	ORG
gujaf-335	15	3	zaria	PERSON
gujaf-335	16	1	prof	PERSON
gujaf-335	17	1	yusuf	PERSON
gujaf-335	18	1	b. rahman	PERSON
gujaf-335	18	2	lagos state university	ORG
gujaf-335	20	1	suleiman a. s. aruwa	PERSON
gujaf-335	20	2	nasarawa state university	ORG
gujaf-335	20	3	keffi	GPE
gujaf-335	22	1	muhammad junaidu	PERSON
gujaf-335	22	2	kurawa department of accounting	ORG
gujaf-335	22	3	university kano	ORG
gujaf-335	24	1	muhammad habibu sabari department	PERSON
gujaf-335	24	2	ahmadu bello university	ORG
gujaf-335	24	3	zaria.	PERSON
gujaf-335	25	1	gusau journal of accounting	ORG
gujaf-335	25	2	5	CARDINAL
gujaf-335	25	3	2, october	DATE
gujaf-335	25	4	2024	CARDINAL
gujaf-335	26	1	okpanachi joshua department of accounting	ORG
gujaf-335	26	2	nigerian defence academy	ORG
gujaf-335	26	3	kaduna	GPE
gujaf-335	27	1	hassan ibrahim department	PERSON
gujaf-335	27	2	ibb university	ORG
gujaf-335	27	3	niger state	GPE
gujaf-335	28	1	prof	PERSON
gujaf-335	29	1	mary okwo department of accounting	ORG
gujaf-335	29	2	enugu state university of science and technology	ORG
gujaf-335	31	1	aminu isah department of accounting	ORG
gujaf-335	31	2	bayero university	ORG
gujaf-335	31	3	kano	ORG
gujaf-335	32	1	prof	PERSON
gujaf-335	33	1	ahmadu bello department of accounting	ORG
gujaf-335	33	2	ahmadu bello university	ORG
gujaf-335	33	3	zaria	PERSON
gujaf-335	34	1	prof	PERSON
gujaf-335	35	1	musa yelwa abubakar department	PERSON
gujaf-335	35	2	usmanu danfodiyo university	ORG
gujaf-335	35	3	sokoto state	ORG
gujaf-335	36	1	prof	ORG
gujaf-335	37	1	salisu abubakar department of accounting	ORG
gujaf-335	37	2	ahmadu bello university	ORG
gujaf-335	37	3	zaria	PERSON
gujaf-335	37	4	kaduna state	GPE
gujaf-335	38	1	prof	PERSON
gujaf-335	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-335	39	2	bayero university	ORG
gujaf-335	40	1	prof	PERSON
gujaf-335	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-335	41	2	dutse	GPE
gujaf-335	41	3	jigawa state	GPE
gujaf-335	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-335	43	2	nigerian defence academy	ORG
gujaf-335	43	3	kaduna state	GPE
gujaf-335	44	1	prof	PERSON
gujaf-335	45	1	saidu adamu department of accounting	ORG
gujaf-335	47	1	american university of nigeria	ORG
gujaf-335	47	2	yola	ORG
gujaf-335	48	1	prof	PERSON
gujaf-335	49	1	fatima	PERSON
gujaf-335	49	2	university of maiduguri	ORG
gujaf-335	49	3	borno	GPE
gujaf-335	50	1	dr.	PERSON
gujaf-335	50	2	nasiru a. ka’oje	PERSON
gujaf-335	50	3	usmanu danfodiyo university	ORG
gujaf-335	50	4	sokoto	PERSON
gujaf-335	51	1	aminu abdullahi department of accounting	ORG
gujaf-335	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-335	52	1	gusau journal of accounting	ORG
gujaf-335	52	2	5	CARDINAL
gujaf-335	52	3	2, october	DATE
gujaf-335	52	4	2024	CARDINAL
gujaf-335	52	5	nasiru yunusa department	PERSON
gujaf-335	52	6	ahmadu bello university	ORG
gujaf-335	52	7	zaria	PERSON
gujaf-335	53	1	aisha	PERSON
gujaf-335	53	2	muhammad department	PERSON
gujaf-335	53	3	ahmadu bello university	ORG
gujaf-335	53	4	zaria	PERSON
gujaf-335	54	1	lawal muhammad	PERSON
gujaf-335	54	2	ahmadu bello university	ORG
gujaf-335	54	3	zaria	PERSON
gujaf-335	55	1	bashir umar farouk	PERSON
gujaf-335	55	2	federal university gusau	ORG
gujaf-335	55	3	zamfara state	GPE
gujaf-335	56	1	dr emmanuel omokhuale department	PERSON
gujaf-335	56	2	federal university gusau	ORG
gujaf-335	57	1	state advisory board	ORG
gujaf-335	58	1	kabiru isah	PERSON
gujaf-335	58	2	bayero university kano	ORG
gujaf-335	59	1	bashir	PERSON
gujaf-335	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-335	59	3	sokoto state	ORG
gujaf-335	61	1	muhammad tanko	PERSON
gujaf-335	61	2	kaduna state university	ORG
gujaf-335	61	3	kaduna	GPE
gujaf-335	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-335	62	2	sokoto state	ORG
gujaf-335	64	1	aliyu sulaiman kantudu	PERSON
gujaf-335	64	2	university kano	ORG
gujaf-335	65	1	yazid kabir ibrahim	PERSON
gujaf-335	65	2	federal university gusau	ORG
gujaf-335	65	3	zamfara state	GPE
gujaf-335	66	1	gusau journal of accounting	ORG
gujaf-335	66	2	5	CARDINAL
gujaf-335	66	3	2, october	DATE
gujaf-335	66	4	2024	CARDINAL
gujaf-335	66	5	gusau journal of accounting	ORG
gujaf-335	67	1	two	CARDINAL
gujaf-335	67	2	april and october annually	DATE
gujaf-335	68	1	the department of accounting	ORG
gujaf-335	68	2	social sciences	ORG
gujaf-335	68	3	federal university gusau	ORG
gujaf-335	68	4	zamfara state	GPE
gujaf-335	68	5	nigeria	GPE
gujaf-335	68	6	islamic finance	ORG
gujaf-335	68	7	islamic	NORP
gujaf-335	69	1	english	LANGUAGE
gujaf-335	70	1	more than 15	CARDINAL
gujaf-335	70	2	a4	ORG
gujaf-335	70	3	1.5	CARDINAL
gujaf-335	70	4	12	CARDINAL
gujaf-335	71	1	25 percent	PERCENT
gujaf-335	72	1	5000	CARDINAL
gujaf-335	72	2	more than 250	CARDINAL
gujaf-335	72	3	four	CARDINAL
gujaf-335	73	1	apa 7th	PRODUCT
gujaf-335	74	1	5	CARDINAL
gujaf-335	74	2	2, october	DATE
gujaf-335	74	3	2024	CARDINAL
gujaf-335	78	1	fcmb	PERSON
gujaf-335	78	2	7278465011	DATE
gujaf-335	78	3	gusau journal of accounting	ORG
gujaf-335	78	4	a.u	PERSON
gujaf-335	78	5	federal university gusau	ORG
gujaf-335	78	6	zamfara state	GPE
gujaf-335	80	1	+2348069393824	DATE
gujaf-335	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-335	80	3	5	CARDINAL
gujaf-335	80	4	2, october	DATE
gujaf-335	80	5	2024	CARDINAL
gujaf-335	80	6	nigeria	GPE
gujaf-335	80	7	two	CARDINAL
gujaf-335	80	8	joseph olorunfemi akande	PERSON
gujaf-335	80	9	phd	PERSON
gujaf-335	80	10	1-18	CARDINAL
gujaf-335	80	11	nigeria	GPE
gujaf-335	80	12	fatima shehu giwa	PERSON
gujaf-335	81	1	benjamin kumai gugong	PERSON
gujaf-335	81	2	gloria pam dachomo	PERSON
gujaf-335	81	3	19-33	CARDINAL
gujaf-335	81	4	issa	PERSON
gujaf-335	81	5	abdulkadri	PERSON
gujaf-335	81	6	34	CARDINAL
gujaf-335	81	7	dmbs	ORG
gujaf-335	81	8	nigeria florence	GPE
gujaf-335	81	9	benjamin kumai gugong	PERSON
gujaf-335	81	10	augustine ayuba	ORG
gujaf-335	81	11	idris mohammed	PERSON
gujaf-335	81	12	covid-19	PERSON
gujaf-335	81	13	nigeria	GPE
gujaf-335	81	14	abdulrahman ngadi	PERSON
gujaf-335	81	15	abubakar	PERSON
gujaf-335	81	16	aliyu	PERSON
gujaf-335	81	17	abdu	PERSON
gujaf-335	81	18	abubakar	PERSON
gujaf-335	81	19	87	CARDINAL
gujaf-335	81	20	nigeria	GPE
gujaf-335	82	1	saka tunde abdulsalam	PERSON
gujaf-335	82	2	ph.d	NORP
gujaf-335	82	3	88-108	CARDINAL
gujaf-335	82	4	nigeria	GPE
gujaf-335	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-335	82	6	nigeria	GPE
gujaf-335	83	1	muhammad	PERSON
gujaf-335	83	2	aisha chado	PERSON
gujaf-335	83	3	142	CARDINAL
gujaf-335	83	4	nigeria	GPE
gujaf-335	83	5	joseph olorunfemi	PERSON
gujaf-335	83	6	143	CARDINAL
gujaf-335	83	7	nigeria	GPE
gujaf-335	83	8	ahmad abdullahi	PERSON
gujaf-335	83	9	dr ibrahim mohammed	PERSON
gujaf-335	83	10	dr isma’il	PERSON
gujaf-335	83	11	idris	PERSON
gujaf-335	83	12	156-171	QUANTITY
gujaf-335	83	13	202	CARDINAL
gujaf-335	83	14	nigeria	GPE
gujaf-335	84	1	muhammad	PERSON
gujaf-335	84	2	aisha chado	PERSON
gujaf-335	84	3	203	CARDINAL
gujaf-335	84	4	nigeria	GPE
gujaf-335	84	5	kayode david kolawole	PERSON
gujaf-335	84	6	222	CARDINAL
gujaf-335	84	7	5	CARDINAL
gujaf-335	84	8	2, october	DATE
gujaf-335	84	9	2024	DATE
gujaf-335	84	10	nigeria	GPE
gujaf-335	85	1	haruna muhammed musa	PERSON
gujaf-335	85	2	235	CARDINAL
gujaf-335	85	3	nigeria	GPE
gujaf-335	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-335	85	5	249-261	CARDINAL
gujaf-335	85	6	benue state	GPE
gujaf-335	85	7	nigeria	GPE
gujaf-335	85	8	caleb john	PERSON
gujaf-335	86	1	aliyu nuraddeen shehu	PERSON
gujaf-335	86	2	bello a. ahmad	PERSON
gujaf-335	86	3	ahmed aliyu	PERSON
gujaf-335	86	4	abdullahi phd	PERSON
gujaf-335	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-335	86	6	nigeria	GPE
gujaf-335	87	1	ibrahim kabir adedeji	PERSON
gujaf-335	87	2	dr ibrahim muhammed	PERSON
gujaf-335	88	1	muhammed habibu sabari prof	PERSON
gujaf-335	89	1	abiodun popoola	PERSON
gujaf-335	89	2	283	CARDINAL
gujaf-335	89	3	nigerian	NORP
gujaf-335	89	4	rofiat, prof	ORG
gujaf-335	90	1	sani abdullahi	PERSON
gujaf-335	90	2	dr.	PERSON
gujaf-335	90	3	ibrahim mohammed	PERSON
gujaf-335	91	1	ahmad dogarawa	PERSON
gujaf-335	91	2	.298-314	CARDINAL
gujaf-335	91	3	the nigerian exchange	ORG
gujaf-335	91	4	salisu isyaku dahiru	ORG
gujaf-335	91	5	adeyemi	GPE
gujaf-335	91	6	phd	PERSON
gujaf-335	91	7	suleiman salami	PERSON
gujaf-335	91	8	phd	PERSON
gujaf-335	91	9	315	CARDINAL
gujaf-335	91	10	lagos	GPE
gujaf-335	91	11	nigeria	GPE
gujaf-335	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-335	92	1	332-343	CARDINAL
gujaf-335	92	2	nigeria	GPE
gujaf-335	92	3	emmanuel imuede	PERSON
gujaf-335	92	4	344-356	CARDINAL
gujaf-335	92	5	nigeria	GPE
gujaf-335	92	6	daniel gbadebo	PERSON
gujaf-335	92	7	357	CARDINAL
gujaf-335	92	8	369	CARDINAL
gujaf-335	92	9	383	CARDINAL
gujaf-335	92	10	south africa	GPE
gujaf-335	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-335	93	2	384	CARDINAL
gujaf-335	93	3	nigeria	GPE
gujaf-335	93	4	ahmad abdullahi	PERSON
gujaf-335	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-335	93	6	idris	PERSON
gujaf-335	93	7	…………………………………………………………………………	PRODUCT
gujaf-335	93	8	397-413	CARDINAL
gujaf-335	93	9	5	CARDINAL
gujaf-335	93	10	2, october	DATE
gujaf-335	93	11	2024 283	DATE
gujaf-335	93	12	nigeria	GPE
gujaf-335	94	1	ibrahim kabir	PERSON
gujaf-335	96	1	dr ibrahim muhammed department	PERSON
gujaf-335	98	1	muhammed habibu sabari department of accounting a.b.u	PERSON
gujaf-335	99	1	abiodun popoola	PERSON
gujaf-335	99	2	department of economics a.b.u	ORG
gujaf-335	100	1	nigeria	GPE
gujaf-335	101	1	annual	DATE
gujaf-335	101	2	ten years	DATE
gujaf-335	101	3	2013	DATE
gujaf-335	101	4	2022	CARDINAL
gujaf-335	101	5	nigeria	GPE
gujaf-335	102	1	nigeria	GPE
gujaf-335	104	1	nigeria	GPE
gujaf-335	104	2	nigeria	GPE
gujaf-335	105	1	keywords: exchange	ORG
gujaf-335	105	2	1.0	CARDINAL
gujaf-335	108	1	nigeria	GPE
gujaf-335	109	1	first	ORDINAL
gujaf-335	109	2	mailto:ibrahimkabiradedeji@gmail.com	ORG
gujaf-335	109	3	gusau journal of accounting	ORG
gujaf-335	109	4	5	CARDINAL
gujaf-335	109	5	2, october	DATE
gujaf-335	109	6	2024 284	DATE
gujaf-335	109	7	2010	DATE
gujaf-335	110	1	nigeria	GPE
gujaf-335	111	1	rehman	PERSON
gujaf-335	111	2	2013	DATE
gujaf-335	111	3	nigerian	NORP
gujaf-335	112	1	nigerian	NORP
gujaf-335	112	2	around 48.1 percent	PERCENT
gujaf-335	112	3	the period 1990 to 2020	DATE
gujaf-335	112	4	the 50 percent	PERCENT
gujaf-335	112	5	cbn	ORG
gujaf-335	112	6	2021	DATE
gujaf-335	113	1	the year 2020	DATE
gujaf-335	113	2	45.1	CARDINAL
gujaf-335	114	1	fourteen	CARDINAL
gujaf-335	114	2	above 50%	PERCENT
gujaf-335	114	3	13	CARDINAL
gujaf-335	115	1	2021	CARDINAL
gujaf-335	115	2	46.0	CARDINAL
gujaf-335	115	3	2022	CARDINAL
gujaf-335	115	4	50.2	CARDINAL
gujaf-335	115	5	38.40	CARDINAL
gujaf-335	115	6	february	DATE
gujaf-335	115	7	2023	CARDINAL
gujaf-335	116	1	the 50%	PERCENT
gujaf-335	116	2	the central bank of nigeria	ORG
gujaf-335	117	1	nigeria	GPE
gujaf-335	118	1	1986	DATE
gujaf-335	119	1	rasheed	PERSON
gujaf-335	119	2	2019	DATE
gujaf-335	120	1	augustine	PERSON
gujaf-335	120	2	2022	CARDINAL
gujaf-335	120	3	nigeria	GPE
gujaf-335	122	1	only 12.9	CARDINAL
gujaf-335	122	2	2021	CARDINAL
gujaf-335	122	3	2021	CARDINAL
gujaf-335	123	1	nigerian	NORP
gujaf-335	123	2	2006	DATE
gujaf-335	124	1	nigeria	GPE
gujaf-335	126	1	africa	LOC
gujaf-335	126	2	nigeria	GPE
gujaf-335	127	1	5	CARDINAL
gujaf-335	127	2	2, october	DATE
gujaf-335	127	3	2024 285	DATE
gujaf-335	128	1	nigeria	GPE
gujaf-335	129	1	nigeria	GPE
gujaf-335	129	2	nigeria	GPE
gujaf-335	130	1	nigeria	GPE
gujaf-335	132	1	nigeria	GPE
gujaf-335	133	1	nigeria	GPE
gujaf-335	135	1	2019	DATE
gujaf-335	138	1	2010	DATE
gujaf-335	139	1	makarov & papanikolaou	ORG
gujaf-335	139	2	2011	DATE
gujaf-335	142	1	akpansung &	ORG
gujaf-335	142	2	2014	DATE
gujaf-335	144	1	the nigerian gusau journal of accounting	ORG
gujaf-335	144	2	5	CARDINAL
gujaf-335	144	3	2, october	DATE
gujaf-335	144	4	2024	CARDINAL
gujaf-335	144	5	286	CARDINAL
gujaf-335	145	1	banerjee et al	ORG
gujaf-335	146	1	2022	CARDINAL
gujaf-335	149	1	two	CARDINAL
gujaf-335	149	2	two	CARDINAL
gujaf-335	152	1	2021	CARDINAL
gujaf-335	152	2	nigeria	GPE
gujaf-335	152	3	nigeria	GPE
gujaf-335	152	4	1981	DATE
gujaf-335	152	5	2019	DATE
gujaf-335	153	1	first	ORDINAL
gujaf-335	154	1	johansen	PERSON
gujaf-335	156	1	ecm	ORG
gujaf-335	161	1	adebayo	PERSON
gujaf-335	161	2	2021	CARDINAL
gujaf-335	161	3	1986	DATE
gujaf-335	161	4	2019	DATE
gujaf-335	162	1	nigeria	GPE
gujaf-335	165	1	nigerian	NORP
gujaf-335	166	1	cheng	PERSON
gujaf-335	166	2	wu	PERSON
gujaf-335	166	3	2021	CARDINAL
gujaf-335	166	4	china	GPE
gujaf-335	167	1	9th	ORDINAL
gujaf-335	167	2	china	GPE
gujaf-335	167	3	2010	DATE
gujaf-335	167	4	the previous year	DATE
gujaf-335	167	5	gusau journal of accounting	ORG
gujaf-335	167	6	5	CARDINAL
gujaf-335	167	7	2, october	DATE
gujaf-335	167	8	2024	CARDINAL
gujaf-335	167	9	287	CARDINAL
gujaf-335	169	1	viphindrartin et al	PERSON
gujaf-335	170	1	2021	CARDINAL
gujaf-335	170	2	indonesia	GPE
gujaf-335	171	1	indonesia	GPE
gujaf-335	173	1	npl	PERSON
gujaf-335	173	2	indonesia	GPE
gujaf-335	173	3	january 2015 to december 2018	DATE
gujaf-335	175	1	three	CARDINAL
gujaf-335	176	1	only two	CARDINAL
gujaf-335	178	1	robinson	PERSON
gujaf-335	178	2	2021	CARDINAL
gujaf-335	178	3	nigeria	GPE
gujaf-335	178	4	1981	DATE
gujaf-335	178	5	2019	DATE
gujaf-335	179	1	phillips-perron	ORG
gujaf-335	180	1	first	ORDINAL
gujaf-335	181	1	johansen	PERSON
gujaf-335	183	1	ecm	ORG
gujaf-335	185	1	2024	CARDINAL
gujaf-335	185	2	indonesian	NORP
gujaf-335	185	3	issi	PERSON
gujaf-335	186	1	indonesian	NORP
gujaf-335	186	2	issi	PERSON
gujaf-335	188	1	12	CARDINAL
gujaf-335	189	1	issi	PERSON
gujaf-335	191	1	issi	PERSON
gujaf-335	193	1	ani et al	PERSON
gujaf-335	194	1	2024	CARDINAL
gujaf-335	196	1	two	CARDINAL
gujaf-335	198	1	nigerian	NORP
gujaf-335	198	2	2023	CARDINAL
gujaf-335	199	1	five	CARDINAL
gujaf-335	199	2	5	CARDINAL
gujaf-335	199	3	nigerian exchange	ORG
gujaf-335	200	1	10	CARDINAL
gujaf-335	200	2	gusau journal of accounting	ORG
gujaf-335	200	3	5	CARDINAL
gujaf-335	200	4	2, october	DATE
gujaf-335	200	5	2024	CARDINAL
gujaf-335	200	6	288	PRODUCT
gujaf-335	200	7	between june and september	DATE
gujaf-335	200	8	2023	CARDINAL
gujaf-335	202	1	nigeria exchange	ORG
gujaf-335	203	1	0.789457	CARDINAL
gujaf-335	203	2	pv=0.4329	GPE
gujaf-335	203	3	nigerian	NORP
gujaf-335	204	1	nigerian	NORP
gujaf-335	206	1	merko	GPE
gujaf-335	206	2	2023	CARDINAL
gujaf-335	206	3	albania	GPE
gujaf-335	206	4	monthly	DATE
gujaf-335	206	5	december 2015	DATE
gujaf-335	206	6	2022	CARDINAL
gujaf-335	206	7	albania	GPE
gujaf-335	206	8	the institute of statistics	ORG
gujaf-335	206	9	albania	GPE
gujaf-335	214	1	michael	PERSON
gujaf-335	214	2	2023	CARDINAL
gujaf-335	214	3	nigeria	GPE
gujaf-335	214	4	1981	DATE
gujaf-335	214	5	2021	CARDINAL
gujaf-335	215	1	central bank of nigeria	ORG
gujaf-335	215	2	cbn	ORG
gujaf-335	215	3	the world bank	ORG
gujaf-335	218	1	0.05	CARDINAL
gujaf-335	218	2	nigeria	GPE
gujaf-335	220	1	gurley	ORG
gujaf-335	220	2	shaw	PERSON
gujaf-335	220	3	1955	DATE
gujaf-335	223	1	5	CARDINAL
gujaf-335	223	2	2, october	DATE
gujaf-335	223	3	2024	CARDINAL
gujaf-335	223	4	289	CARDINAL
gujaf-335	223	5	2014	DATE
gujaf-335	226	1	three	CARDINAL
gujaf-335	226	2	1999	DATE
gujaf-335	226	3	2001	DATE
gujaf-335	227	1	first	ORDINAL
gujaf-335	229	1	second	ORDINAL
gujaf-335	232	1	greenwood	PERSON
gujaf-335	232	2	jovanovic	PERSON
gujaf-335	232	3	1990	DATE
gujaf-335	234	1	agu	ORG
gujaf-335	234	2	1988	DATE
gujaf-335	234	3	venkati	ORG
gujaf-335	234	4	2016	DATE
gujaf-335	235	1	3.0	CARDINAL
gujaf-335	236	1	ashfaq	NORP
gujaf-335	236	2	2019	DATE
gujaf-335	237	1	the nigeria stock exchange	ORG
gujaf-335	239	1	cbn	ORG
gujaf-335	239	2	nigerian exchange	ORG
gujaf-335	239	3	sec	ORG
gujaf-335	239	4	2013	DATE
gujaf-335	239	5	2022	CARDINAL
gujaf-335	241	1	nigeria	GPE
gujaf-335	244	1	2016	CARDINAL
gujaf-335	246	1	annual	DATE
gujaf-335	246	2	annual	DATE
gujaf-335	246	3	usd/naira	MONEY
gujaf-335	246	4	the schwarz bayesian criteria	ORG
gujaf-335	246	5	2l	CARDINAL
gujaf-335	246	6	2	CARDINAL
gujaf-335	246	7	logarithm l	DATE
gujaf-335	246	8	5	CARDINAL
gujaf-335	246	9	2, october	DATE
gujaf-335	246	10	2024 290	DATE
gujaf-335	246	11	aic	PERSON
gujaf-335	246	12	2	CARDINAL
gujaf-335	246	13	roe	PRODUCT
gujaf-335	247	1	aic	ORG
gujaf-335	247	2	agung	GPE
gujaf-335	247	3	2009	DATE
gujaf-335	247	4	gujarati	ORG
gujaf-335	247	5	2003	DATE
gujaf-335	248	1	10	CARDINAL
gujaf-335	249	1	4.0	CARDINAL
gujaf-335	249	2	1	CARDINAL
gujaf-335	249	3	roe sta	PERSON
gujaf-335	249	4	0.10 0.25 0.17 0.11	QUANTITY
gujaf-335	251	1	0.10 0.32 0.08 0.10	QUANTITY
gujaf-335	251	2	0.54 1.87 0.26 0.29	MONEY
gujaf-335	251	3	1.78	CARDINAL
gujaf-335	251	4	0.42	CARDINAL
gujaf-335	251	5	8.47	CARDINAL
gujaf-335	251	6	3.73 1.86	CARDINAL
gujaf-335	251	7	0.00 0.00 0.00 0.00 obs	QUANTITY
gujaf-335	252	1	150 150	CARDINAL
gujaf-335	252	2	10	CARDINAL
gujaf-335	252	3	2024	DATE
gujaf-335	253	1	1	CARDINAL
gujaf-335	253	2	one	CARDINAL
gujaf-335	253	3	approximately 0.10	CARDINAL
gujaf-335	254	1	nigerian	NORP
gujaf-335	254	2	10-year	DATE
gujaf-335	254	3	approximately 10 percent	PERCENT
gujaf-335	255	1	approximately 0.10	CARDINAL
gujaf-335	255	2	nigerian	NORP
gujaf-335	256	1	0.54	CARDINAL
gujaf-335	256	2	two	CARDINAL
gujaf-335	257	1	approximately 1.78	CARDINAL
gujaf-335	258	1	approximately 8.47	CARDINAL
gujaf-335	258	2	3.0	CARDINAL
gujaf-335	259	1	roe	LAW
gujaf-335	259	2	second	ORDINAL
gujaf-335	259	3	approximately 0.25	CARDINAL
gujaf-335	259	4	25%	PERCENT
gujaf-335	259	5	the last ten years	DATE
gujaf-335	260	1	approximately 0.32	CARDINAL
gujaf-335	261	1	1.87	CARDINAL
gujaf-335	261	2	nigerian	NORP
gujaf-335	261	3	two	CARDINAL
gujaf-335	262	1	approximately 2.75	CARDINAL
gujaf-335	262	2	roe for	ORG
gujaf-335	262	3	nigerian	NORP
gujaf-335	263	1	approximately 12.50	CARDINAL
gujaf-335	263	2	3.0	CARDINAL
gujaf-335	263	3	nigerian	NORP
gujaf-335	264	1	gusau journal of accounting	ORG
gujaf-335	264	2	5	CARDINAL
gujaf-335	264	3	2, october	DATE
gujaf-335	264	4	2024 291	CARDINAL
gujaf-335	264	5	2	CARDINAL
gujaf-335	264	6	roe	PRODUCT
gujaf-335	265	1	2	CARDINAL
gujaf-335	265	2	roe test statistics test statistics akaike information criteria	LAW
gujaf-335	265	3	aic	ORG
gujaf-335	266	1	aic	ORG
gujaf-335	267	1	2024	CARDINAL
gujaf-335	268	1	2	CARDINAL
gujaf-335	268	2	aic	ORG
gujaf-335	268	3	sc	GPE
gujaf-335	270	1	aic	ORG
gujaf-335	270	2	aic	PERSON
gujaf-335	270	3	roe	PRODUCT
gujaf-335	272	1	aic	ORG
gujaf-335	272	2	two	CARDINAL
gujaf-335	273	1	roe	PRODUCT
gujaf-335	274	1	aic	PERSON
gujaf-335	274	2	sc	GPE
gujaf-335	274	3	roe	LAW
gujaf-335	278	1	3	CARDINAL
gujaf-335	278	2	1 sta	QUANTITY
gujaf-335	278	3	0.03	CARDINAL
gujaf-335	278	4	10	CARDINAL
gujaf-335	278	5	2024	CARDINAL
gujaf-335	278	6	3	CARDINAL
gujaf-335	278	7	the gusau journal of accounting	ORG
gujaf-335	278	8	5	CARDINAL
gujaf-335	278	9	2, october	DATE
gujaf-335	278	10	2024 292	DATE
gujaf-335	279	1	sta	PERSON
gujaf-335	279	2	0.03	CARDINAL
gujaf-335	279	3	sta	PERSON
gujaf-335	280	1	0.03	CARDINAL
gujaf-335	282	1	0.38	CARDINAL
gujaf-335	283	1	4	CARDINAL
gujaf-335	284	1	4 hausman	QUANTITY
gujaf-335	285	1	hausman	PERSON
gujaf-335	285	2	zero	CARDINAL
gujaf-335	286	1	2024	DATE
gujaf-335	287	1	4	CARDINAL
gujaf-335	287	2	less than 0.05	CARDINAL
gujaf-335	289	1	1.0000	CARDINAL
gujaf-335	289	2	5	CARDINAL
gujaf-335	289	3	0.410	CARDINAL
gujaf-335	289	4	0.125	CARDINAL
gujaf-335	289	5	0.514	CARDINAL
gujaf-335	289	6	0.077	CARDINAL
gujaf-335	289	7	7.269	CARDINAL
gujaf-335	289	8	0.865 adj	QUANTITY
gujaf-335	290	1	0.837	CARDINAL
gujaf-335	290	2	s. e.	PERSON
gujaf-335	290	3	0.131	CARDINAL
gujaf-335	290	4	durbin watson 1.991	PERSON
gujaf-335	290	5	the 10%, 5% and 1%	PERCENT
gujaf-335	291	1	2024	CARDINAL
gujaf-335	291	2	5	CARDINAL
gujaf-335	291	3	5%	PERCENT
gujaf-335	292	1	nigeria	GPE
gujaf-335	293	1	chi-sq	PERSON
gujaf-335	293	2	chi-sq	PERSON
gujaf-335	293	3	0.000000 8 1.0000	MONEY
gujaf-335	293	4	5	CARDINAL
gujaf-335	293	5	2, october	DATE
gujaf-335	293	6	2024 293	CARDINAL
gujaf-335	294	1	5%	PERCENT
gujaf-335	295	1	nigeria	GPE
gujaf-335	296	1	nigeria	GPE
gujaf-335	297	1	nigeria	GPE
gujaf-335	298	1	nigeria	GPE
gujaf-335	300	1	nigeria	GPE
gujaf-335	302	1	2012	DATE
gujaf-335	303	1	2020	DATE
gujaf-335	303	2	akpansung	GPE
gujaf-335	303	3	2014	DATE
gujaf-335	303	4	al.	GPE
gujaf-335	303	5	2017	CARDINAL
gujaf-335	304	1	2019	DATE
gujaf-335	304	2	2017	CARDINAL
gujaf-335	304	3	emmanuel et al	PERSON
gujaf-335	305	1	2015	CARDINAL
gujaf-335	306	1	2020	DATE
gujaf-335	306	2	2012	DATE
gujaf-335	306	3	2012	DATE
gujaf-335	306	4	2013	DATE
gujaf-335	306	5	wu	PERSON
gujaf-335	306	6	joan	PERSON
gujaf-335	306	7	luca	ORG
gujaf-335	306	8	2010	DATE
gujaf-335	307	1	nigeria	GPE
gujaf-335	308	1	nigeria	GPE
gujaf-335	314	1	anthony ogbebor	PERSON
gujaf-335	314	2	2021	CARDINAL
gujaf-335	315	1	2019	DATE
gujaf-335	315	2	osman	PERSON
gujaf-335	315	3	2019	DATE
gujaf-335	315	4	2019	DATE
gujaf-335	315	5	nathaniel	PERSON
gujaf-335	315	6	2019	DATE
gujaf-335	315	7	2018	DATE
gujaf-335	315	8	2018	DATE
gujaf-335	315	9	nyandema	PERSON
gujaf-335	315	10	2016	DATE
gujaf-335	315	11	ede (	ORG
gujaf-335	315	12	2006	DATE
gujaf-335	315	13	2017	CARDINAL
gujaf-335	315	14	5.0	CARDINAL
gujaf-335	317	1	gusau journal of accounting	ORG
gujaf-335	317	2	5	CARDINAL
gujaf-335	317	3	2, october	DATE
gujaf-335	317	4	2024 294	CARDINAL
gujaf-335	320	1	nigeria	GPE
gujaf-335	322	1	nigeria	GPE
gujaf-335	325	1	nigeria	GPE
gujaf-335	333	1	nigerian	NORP
gujaf-335	333	2	us	GPE
gujaf-335	334	1	nigerian	NORP
gujaf-335	337	1	gusau journal of accounting	ORG
gujaf-335	337	2	5	CARDINAL
gujaf-335	337	3	2, october	DATE
gujaf-335	337	4	2024	CARDINAL
gujaf-335	337	5	295	CARDINAL
gujaf-335	337	6	abbas	PERSON
gujaf-335	337	7	n. h., & elfaki osman	ORG
gujaf-335	337	8	o. e.	PERSON
gujaf-335	337	9	2019	DATE
gujaf-335	338	1	sudan	GPE
gujaf-335	339	1	international journal of economics	ORG
gujaf-335	339	2	11(12	CARDINAL
gujaf-335	339	3	15	CARDINAL
gujaf-335	340	1	https://doi.org/10.5539/ijef.v11n12p15 adebayo	PERSON
gujaf-335	340	2	f. o.	PERSON
gujaf-335	340	3	i.	PERSON
gujaf-335	340	4	2021	CARDINAL
gujaf-335	341	1	nigeria	GPE
gujaf-335	342	1	international journal of research	ORG
gujaf-335	342	2	5(4	CARDINAL
gujaf-335	342	3	345–352	CARDINAL
gujaf-335	343	1	a.	PERSON
gujaf-335	343	2	2020	DATE
gujaf-335	344	1	nigeria	GPE
gujaf-335	345	1	journal	ORG
gujaf-335	345	2	2(1	CARDINAL
gujaf-335	345	3	18–28	CARDINAL
gujaf-335	346	1	akpansung	GPE
gujaf-335	346	2	a. o.	PERSON
gujaf-335	346	3	m. o.	PERSON
gujaf-335	346	4	2014	DATE
gujaf-335	347	1	nigeria	GPE
gujaf-335	348	1	5(13	CARDINAL
gujaf-335	348	2	c. c., &	GPE
gujaf-335	348	3	k. o.	PERSON
gujaf-335	348	4	2019	CARDINAL
gujaf-335	349	1	nigeria	GPE
gujaf-335	350	1	focus: journal of international business	ORG
gujaf-335	350	2	6(1	CARDINAL
gujaf-335	350	3	27	CARDINAL
gujaf-335	351	1	https://doi.org/10.17492/focus.v6i1.183181 ani	PERSON
gujaf-335	351	2	t. m.	PERSON
gujaf-335	351	3	g. e.	PERSON
gujaf-335	352	1	2024	CARDINAL
gujaf-335	353	1	12(4	CARDINAL
gujaf-335	353	2	1–15	CARDINAL
gujaf-335	354	1	anthony	PERSON
gujaf-335	354	2	c. e.	PERSON
gujaf-335	354	3	peter	PERSON
gujaf-335	354	4	i. o.	PERSON
gujaf-335	354	5	s. a., a.	PERSON
gujaf-335	354	6	2021	CARDINAL
gujaf-335	355	1	nigeria	GPE
gujaf-335	356	1	international journal of research	ORG
gujaf-335	356	2	5(6	CARDINAL
gujaf-335	356	3	462–470	CARDINAL
gujaf-335	357	1	augustine	PERSON
gujaf-335	357	2	2022	CARDINAL
gujaf-335	358	1	nigeria	GPE
gujaf-335	359	1	58–68	CARDINAL
gujaf-335	359	2	banerjee	GPE
gujaf-335	359	3	r.	NORP
gujaf-335	359	4	hofmann	PERSON
gujaf-335	359	5	a.	PERSON
gujaf-335	359	6	2022	CARDINAL
gujaf-335	361	1	25(3	CARDINAL
gujaf-335	361	2	296–312	CARDINAL
gujaf-335	362	1	bebczuk	GPE
gujaf-335	362	2	r. n.	PERSON
gujaf-335	362	3	filippo, a., & sangiácomo	PERSON
gujaf-335	362	4	m. (2017).	ORG
gujaf-335	363	1	haiti	GPE
gujaf-335	364	1	63	DATE
gujaf-335	364	2	bello, a.	ORG
gujaf-335	364	3	a. a.	PERSON
gujaf-335	364	4	b. k.	PERSON
gujaf-335	364	5	2021	CARDINAL
gujaf-335	365	1	nigeria	GPE
gujaf-335	366	1	journal of economics	ORG
gujaf-335	366	2	6(2	CARDINAL
gujaf-335	366	3	85–97	CARDINAL
gujaf-335	366	4	madueme	PERSON
gujaf-335	366	5	i. s.	PERSON
gujaf-335	366	6	a., & anthony-orji	ORG
gujaf-335	366	7	2019	DATE
gujaf-335	367	1	nigeria	GPE
gujaf-335	368	1	journal of advanced research	ORG
gujaf-335	368	2	1–29	DATE
gujaf-335	369	1	https://doi.org/10.14505/jarm.v10.1(19).05	CARDINAL
gujaf-335	369	2	a.	PERSON
gujaf-335	369	3	2010	DATE
gujaf-335	370	1	aib	ORG
gujaf-335	371	1	109	CARDINAL
gujaf-335	372	1	https://doi.org/10.5539/ijef.v11n12p15	CARDINAL
gujaf-335	373	1	https://doi.org/10.14505/jarm.v10.1(19).05	CARDINAL
gujaf-335	373	2	gusau journal of accounting	ORG
gujaf-335	373	3	5	CARDINAL
gujaf-335	373	4	2, october	DATE
gujaf-335	373	5	2024 296	DATE
gujaf-335	373	6	abiola	PERSON
gujaf-335	373	7	o., & anthony	ORG
gujaf-335	373	8	2015	CARDINAL
gujaf-335	375	1	www.econstor.eu hasibuan	PERSON
gujaf-335	375	2	l. t., & harahap	PERSON
gujaf-335	375	3	m. i.	PERSON
gujaf-335	375	4	2024	CARDINAL
gujaf-335	376	1	indonesian	NORP
gujaf-335	376	2	issi	PERSON
gujaf-335	376	3	2012–2022	CARDINAL
gujaf-335	376	4	5(1	CARDINAL
gujaf-335	376	5	337–350	CARDINAL
gujaf-335	376	6	lagat	ORG
gujaf-335	376	7	c. c.	GPE
gujaf-335	376	8	d. m.	PERSON
gujaf-335	376	9	2016	DATE
gujaf-335	377	1	the nairobi securities exchange	ORG
gujaf-335	378	1	british journal of marketing studies	ORG
gujaf-335	378	2	4(3	CARDINAL
gujaf-335	378	3	1–11	CARDINAL
gujaf-335	379	1	www.eajournals.org makarov	ORG
gujaf-335	379	2	i., & papanikolaou	ORG
gujaf-335	379	3	d. (	GPE
gujaf-335	379	4	2011	DATE
gujaf-335	381	1	ssrn	PERSON
gujaf-335	382	1	merko	GPE
gujaf-335	382	2	f., & habili	ORG
gujaf-335	382	3	m.	PERSON
gujaf-335	382	4	2023	CARDINAL
gujaf-335	384	1	4(2	CARDINAL
gujaf-335	384	2	1–10	CARDINAL
gujaf-335	385	1	michael	PERSON
gujaf-335	385	2	e. i.	PERSON
gujaf-335	385	3	l.	PERSON
gujaf-335	385	4	2023	CARDINAL
gujaf-335	386	1	nigeria	GPE
gujaf-335	387	1	ndubuisi	GPE
gujaf-335	387	2	2017	CARDINAL
gujaf-335	388	1	nigeria	GPE
gujaf-335	389	1	african	NORP
gujaf-335	389	2	11(4	DATE
gujaf-335	389	3	156	CARDINAL
gujaf-335	390	1	t., & nathaniel	ORG
gujaf-335	390	2	s. p.	PERSON
gujaf-335	390	3	2019	DATE
gujaf-335	391	1	nigeria	GPE
gujaf-335	391	2	arima	ORG
gujaf-335	392	1	munich	GPE
gujaf-335	392	2	archive, 91351	DATE
gujaf-335	392	3	1	CARDINAL
gujaf-335	392	4	29	CARDINAL
gujaf-335	393	1	nwabuisi	ORG
gujaf-335	393	2	o. f.	PERSON
gujaf-335	393	3	oke-bello	ORG
gujaf-335	393	4	a. m.	PERSON
gujaf-335	393	5	a. s.	PERSON
gujaf-335	393	6	2020	DATE
gujaf-335	395	1	quarterly	DATE
gujaf-335	396	1	obamuyi	PERSON
gujaf-335	396	2	t. m., & edun	ORG
gujaf-335	396	3	a. t.	PERSON
gujaf-335	396	4	1857	DATE
gujaf-335	397	1	nigeria	GPE
gujaf-335	398	1	european scientific journal	ORG
gujaf-335	398	2	8(3	DATE
gujaf-335	399	1	e. s.	PERSON
gujaf-335	399	2	2013	DATE
gujaf-335	400	1	nigeria	GPE
gujaf-335	401	1	1(5	CARDINAL
gujaf-335	401	2	362–380	CARDINAL
gujaf-335	402	1	onyekwena	PERSON
gujaf-335	402	2	2012	DATE
gujaf-335	403	1	nigeria	GPE
gujaf-335	404	1	k.	PERSON
gujaf-335	404	2	wu	PERSON
gujaf-335	404	3	s. x.	PERSON
gujaf-335	404	4	& cheng	ORG
gujaf-335	404	5	a.	PERSON
gujaf-335	404	6	2021	CARDINAL
gujaf-335	407	1	rasheed	PERSON
gujaf-335	407	2	q.	PERSON
gujaf-335	407	3	2019	DATE
gujaf-335	408	1	pakistan	GPE
gujaf-335	408	2	19(3	DATE
gujaf-335	409	1	rehman	PERSON
gujaf-335	409	2	s. s. f. u.	PERSON
gujaf-335	409	3	2013	DATE
gujaf-335	410	1	pakistan	GPE
gujaf-335	411	1	global journal of management and business research finance	ORG
gujaf-335	411	2	13(8	CARDINAL
gujaf-335	411	3	33–40	CARDINAL
gujaf-335	413	1	5	CARDINAL
gujaf-335	413	2	2, october	DATE
gujaf-335	413	3	2024 297 robinson	DATE
gujaf-335	413	4	p., & olulu	ORG
gujaf-335	413	5	m.	PERSON
gujaf-335	413	6	2021	CARDINAL
gujaf-335	414	1	nigeria	GPE
gujaf-335	416	1	safarova	GPE
gujaf-335	416	2	2010	DATE
gujaf-335	417	1	new zealand	GPE
gujaf-335	418	1	journal of business	ORG
gujaf-335	418	2	1(36	CARDINAL
gujaf-335	419	1	c. g.	PERSON
gujaf-335	419	2	c. f., & ede	PERSON
gujaf-335	419	3	l. o.	PERSON
gujaf-335	419	4	2006	DATE
gujaf-335	420	1	nigeria	GPE
gujaf-335	421	1	104(112	CARDINAL
gujaf-335	422	1	viphindrartin	PERSON
gujaf-335	422	2	s.	PERSON
gujaf-335	422	3	ardhanari	PERSON
gujaf-335	422	4	m.	PERSON
gujaf-335	422	5	wilantari	PERSON
gujaf-335	422	6	r. n.	PERSON
gujaf-335	422	7	somaji	GPE
gujaf-335	422	8	r. p.	PERSON
gujaf-335	422	9	s.	PERSON
gujaf-335	422	10	2021	CARDINAL
gujaf-335	423	1	indonesia	GPE
gujaf-335	424	1	journal of asian finance	ORG
gujaf-335	424	2	8(1	CARDINAL
gujaf-335	424	3	647–654	CARDINAL
gujaf-335	425	1	wu	PERSON
gujaf-335	425	2	j.	PERSON
gujaf-335	425	3	j. n., & luca	PERSON
gujaf-335	425	4	a. c.	PERSON
gujaf-335	425	5	2010	DATE
gujaf-335	427	1	167–193	CARDINAL
gujaf-335	428	1	zakari, m. (2017	ORG
gujaf-335	429	1	nigeria	GPE
gujaf-335	430	1	journal of finance	ORG
gujaf-335	430	2	5(4	CARDINAL
gujaf-335	430	3	165	CARDINAL
gujaf-335	431	1	https://doi.org/10.11648/j.jfa.20170504.17 https://doi.org/10.13106/jafeb.2021.vol8.no1.647 https://doi.org/10.11130/jei.2010.25.1.167	ORG