id	sid	eid	entity	type
gujaf-336	1	1	gusau journal of accounting	ORG
gujaf-336	1	2	5	CARDINAL
gujaf-336	1	3	2, october	DATE
gujaf-336	1	4	2024	DATE
gujaf-336	2	1	5	CARDINAL
gujaf-336	2	2	2	CARDINAL
gujaf-336	2	3	october	DATE
gujaf-336	2	4	2024	CARDINAL
gujaf-336	2	5	2756-665x	CARDINAL
gujaf-336	2	6	social sciences	ORG
gujaf-336	2	7	federal university gusau	ORG
gujaf-336	2	8	zamfara state	GPE
gujaf-336	2	9	gusau journal of accounting	ORG
gujaf-336	2	10	5	CARDINAL
gujaf-336	2	11	2, october	DATE
gujaf-336	2	12	2024	CARDINAL
gujaf-336	2	13	5	CARDINAL
gujaf-336	2	14	2	CARDINAL
gujaf-336	2	15	october	DATE
gujaf-336	2	16	2024	CARDINAL
gujaf-336	2	17	2756-665x	CARDINAL
gujaf-336	2	18	social sciences	ORG
gujaf-336	2	19	federal university gusau	ORG
gujaf-336	2	20	zamfara state	GPE
gujaf-336	3	1	ahmadu bello university press limited	ORG
gujaf-336	3	2	zaria kaduna	PERSON
gujaf-336	3	3	nigeria	GPE
gujaf-336	4	1	08065949711	CARDINAL
gujaf-336	4	2	069-879121	CARDINAL
gujaf-336	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-336	5	2	5	CARDINAL
gujaf-336	5	3	2, october	DATE
gujaf-336	5	4	2024	CARDINAL
gujaf-336	5	5	shehu usman hassan department	PERSON
gujaf-336	6	1	muhammad mustapha	PERSON
gujaf-336	6	2	ahmadu bello university	ORG
gujaf-336	6	3	zaria	PERSON
gujaf-336	6	4	kaduna state	GPE
gujaf-336	7	1	umar farouk	PERSON
gujaf-336	7	2	federal university gusau	ORG
gujaf-336	7	3	zamfara state	GPE
gujaf-336	8	1	modu kumshe department of accounting	ORG
gujaf-336	8	2	university of maiduguri	ORG
gujaf-336	8	3	borno	GPE
gujaf-336	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-336	9	2	paul university	ORG
gujaf-336	10	1	prof kabir tahir hamid	PERSON
gujaf-336	10	2	bayero university	ORG
gujaf-336	10	3	kano	ORG
gujaf-336	11	1	prof	PERSON
gujaf-336	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-336	12	2	university of jos	ORG
gujaf-336	13	1	clifford ofurum department of accounting	ORG
gujaf-336	13	2	university of portharcourt	ORG
gujaf-336	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-336	15	2	ahmadu bello university	ORG
gujaf-336	15	3	zaria	PERSON
gujaf-336	16	1	prof	PERSON
gujaf-336	17	1	yusuf	PERSON
gujaf-336	18	1	b. rahman	PERSON
gujaf-336	18	2	lagos state university	ORG
gujaf-336	20	1	suleiman a. s. aruwa	PERSON
gujaf-336	20	2	nasarawa state university	ORG
gujaf-336	20	3	keffi	GPE
gujaf-336	22	1	muhammad junaidu	PERSON
gujaf-336	22	2	kurawa department of accounting	ORG
gujaf-336	22	3	university kano	ORG
gujaf-336	24	1	muhammad habibu sabari department	PERSON
gujaf-336	24	2	ahmadu bello university	ORG
gujaf-336	24	3	zaria.	PERSON
gujaf-336	25	1	gusau journal of accounting	ORG
gujaf-336	25	2	5	CARDINAL
gujaf-336	25	3	2, october	DATE
gujaf-336	25	4	2024	CARDINAL
gujaf-336	26	1	okpanachi joshua department of accounting	ORG
gujaf-336	26	2	nigerian defence academy	ORG
gujaf-336	26	3	kaduna	GPE
gujaf-336	27	1	hassan ibrahim department	PERSON
gujaf-336	27	2	ibb university	ORG
gujaf-336	27	3	niger state	GPE
gujaf-336	28	1	prof	PERSON
gujaf-336	29	1	mary okwo department of accounting	ORG
gujaf-336	29	2	enugu state university of science and technology	ORG
gujaf-336	31	1	aminu isah department of accounting	ORG
gujaf-336	31	2	bayero university	ORG
gujaf-336	31	3	kano	ORG
gujaf-336	32	1	prof	PERSON
gujaf-336	33	1	ahmadu bello department of accounting	ORG
gujaf-336	33	2	ahmadu bello university	ORG
gujaf-336	33	3	zaria	PERSON
gujaf-336	34	1	prof	PERSON
gujaf-336	35	1	musa yelwa abubakar department	PERSON
gujaf-336	35	2	usmanu danfodiyo university	ORG
gujaf-336	35	3	sokoto state	ORG
gujaf-336	36	1	prof	ORG
gujaf-336	37	1	salisu abubakar department of accounting	ORG
gujaf-336	37	2	ahmadu bello university	ORG
gujaf-336	37	3	zaria	PERSON
gujaf-336	37	4	kaduna state	GPE
gujaf-336	38	1	prof	PERSON
gujaf-336	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-336	39	2	bayero university	ORG
gujaf-336	40	1	prof	PERSON
gujaf-336	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-336	41	2	dutse	GPE
gujaf-336	41	3	jigawa state	GPE
gujaf-336	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-336	43	2	nigerian defence academy	ORG
gujaf-336	43	3	kaduna state	GPE
gujaf-336	44	1	prof	PERSON
gujaf-336	45	1	saidu adamu department of accounting	ORG
gujaf-336	47	1	american university of nigeria	ORG
gujaf-336	47	2	yola	ORG
gujaf-336	48	1	prof	PERSON
gujaf-336	49	1	fatima	PERSON
gujaf-336	49	2	university of maiduguri	ORG
gujaf-336	49	3	borno	GPE
gujaf-336	50	1	dr.	PERSON
gujaf-336	50	2	nasiru a. ka’oje	PERSON
gujaf-336	50	3	usmanu danfodiyo university	ORG
gujaf-336	50	4	sokoto	PERSON
gujaf-336	51	1	aminu abdullahi department of accounting	ORG
gujaf-336	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-336	52	1	gusau journal of accounting	ORG
gujaf-336	52	2	5	CARDINAL
gujaf-336	52	3	2, october	DATE
gujaf-336	52	4	2024	CARDINAL
gujaf-336	52	5	nasiru yunusa department	PERSON
gujaf-336	52	6	ahmadu bello university	ORG
gujaf-336	52	7	zaria	PERSON
gujaf-336	53	1	aisha	PERSON
gujaf-336	53	2	muhammad department	PERSON
gujaf-336	53	3	ahmadu bello university	ORG
gujaf-336	53	4	zaria	PERSON
gujaf-336	54	1	lawal muhammad	PERSON
gujaf-336	54	2	ahmadu bello university	ORG
gujaf-336	54	3	zaria	PERSON
gujaf-336	55	1	bashir umar farouk	PERSON
gujaf-336	55	2	federal university gusau	ORG
gujaf-336	55	3	zamfara state	GPE
gujaf-336	56	1	dr emmanuel omokhuale department	PERSON
gujaf-336	56	2	federal university gusau	ORG
gujaf-336	57	1	state advisory board	ORG
gujaf-336	58	1	kabiru isah	PERSON
gujaf-336	58	2	bayero university kano	ORG
gujaf-336	59	1	bashir	PERSON
gujaf-336	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-336	59	3	sokoto state	ORG
gujaf-336	61	1	muhammad tanko	PERSON
gujaf-336	61	2	kaduna state university	ORG
gujaf-336	61	3	kaduna	GPE
gujaf-336	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-336	62	2	sokoto state	ORG
gujaf-336	64	1	aliyu sulaiman kantudu	PERSON
gujaf-336	64	2	university kano	ORG
gujaf-336	65	1	yazid kabir ibrahim	PERSON
gujaf-336	65	2	federal university gusau	ORG
gujaf-336	65	3	zamfara state	GPE
gujaf-336	66	1	gusau journal of accounting	ORG
gujaf-336	66	2	5	CARDINAL
gujaf-336	66	3	2, october	DATE
gujaf-336	66	4	2024	CARDINAL
gujaf-336	66	5	gusau journal of accounting	ORG
gujaf-336	67	1	two	CARDINAL
gujaf-336	67	2	april and october annually	DATE
gujaf-336	68	1	the department of accounting	ORG
gujaf-336	68	2	social sciences	ORG
gujaf-336	68	3	federal university gusau	ORG
gujaf-336	68	4	zamfara state	GPE
gujaf-336	68	5	nigeria	GPE
gujaf-336	68	6	islamic finance	ORG
gujaf-336	68	7	islamic	NORP
gujaf-336	69	1	english	LANGUAGE
gujaf-336	70	1	more than 15	CARDINAL
gujaf-336	70	2	a4	ORG
gujaf-336	70	3	1.5	CARDINAL
gujaf-336	70	4	12	CARDINAL
gujaf-336	71	1	25 percent	PERCENT
gujaf-336	72	1	5000	CARDINAL
gujaf-336	72	2	more than 250	CARDINAL
gujaf-336	72	3	four	CARDINAL
gujaf-336	73	1	apa 7th	PRODUCT
gujaf-336	74	1	5	CARDINAL
gujaf-336	74	2	2, october	DATE
gujaf-336	74	3	2024	CARDINAL
gujaf-336	78	1	fcmb	PERSON
gujaf-336	78	2	7278465011	DATE
gujaf-336	78	3	gusau journal of accounting	ORG
gujaf-336	78	4	a.u	PERSON
gujaf-336	78	5	federal university gusau	ORG
gujaf-336	78	6	zamfara state	GPE
gujaf-336	80	1	+2348069393824	DATE
gujaf-336	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-336	80	3	5	CARDINAL
gujaf-336	80	4	2, october	DATE
gujaf-336	80	5	2024	CARDINAL
gujaf-336	80	6	nigeria	GPE
gujaf-336	80	7	two	CARDINAL
gujaf-336	80	8	joseph olorunfemi akande	PERSON
gujaf-336	80	9	phd	PERSON
gujaf-336	80	10	1-18	CARDINAL
gujaf-336	80	11	nigeria	GPE
gujaf-336	80	12	fatima shehu giwa	PERSON
gujaf-336	81	1	benjamin kumai gugong	PERSON
gujaf-336	81	2	gloria pam dachomo	PERSON
gujaf-336	81	3	19-33	CARDINAL
gujaf-336	81	4	issa	PERSON
gujaf-336	81	5	abdulkadri	PERSON
gujaf-336	81	6	34	CARDINAL
gujaf-336	81	7	dmbs	ORG
gujaf-336	81	8	nigeria florence	GPE
gujaf-336	81	9	benjamin kumai gugong	PERSON
gujaf-336	81	10	augustine ayuba	ORG
gujaf-336	81	11	idris mohammed	PERSON
gujaf-336	81	12	covid-19	PERSON
gujaf-336	81	13	nigeria	GPE
gujaf-336	81	14	abdulrahman ngadi	PERSON
gujaf-336	81	15	abubakar	PERSON
gujaf-336	81	16	aliyu	PERSON
gujaf-336	81	17	abdu	PERSON
gujaf-336	81	18	abubakar	PERSON
gujaf-336	81	19	87	CARDINAL
gujaf-336	81	20	nigeria	GPE
gujaf-336	82	1	saka tunde abdulsalam	PERSON
gujaf-336	82	2	ph.d	NORP
gujaf-336	82	3	88-108	CARDINAL
gujaf-336	82	4	nigeria	GPE
gujaf-336	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-336	82	6	nigeria	GPE
gujaf-336	83	1	muhammad	PERSON
gujaf-336	83	2	aisha chado	PERSON
gujaf-336	83	3	142	CARDINAL
gujaf-336	83	4	nigeria	GPE
gujaf-336	83	5	joseph olorunfemi	PERSON
gujaf-336	83	6	143	CARDINAL
gujaf-336	83	7	nigeria	GPE
gujaf-336	83	8	ahmad abdullahi	PERSON
gujaf-336	83	9	dr ibrahim mohammed	PERSON
gujaf-336	83	10	dr isma’il	PERSON
gujaf-336	83	11	idris	PERSON
gujaf-336	83	12	156-171	QUANTITY
gujaf-336	83	13	202	CARDINAL
gujaf-336	83	14	nigeria	GPE
gujaf-336	84	1	muhammad	PERSON
gujaf-336	84	2	aisha chado	PERSON
gujaf-336	84	3	203	CARDINAL
gujaf-336	84	4	nigeria	GPE
gujaf-336	84	5	kayode david kolawole	PERSON
gujaf-336	84	6	222	CARDINAL
gujaf-336	84	7	5	CARDINAL
gujaf-336	84	8	2, october	DATE
gujaf-336	84	9	2024	DATE
gujaf-336	84	10	nigeria	GPE
gujaf-336	85	1	haruna muhammed musa	PERSON
gujaf-336	85	2	235	CARDINAL
gujaf-336	85	3	nigeria	GPE
gujaf-336	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-336	85	5	249-261	CARDINAL
gujaf-336	85	6	benue state	GPE
gujaf-336	85	7	nigeria	GPE
gujaf-336	85	8	caleb john	PERSON
gujaf-336	86	1	aliyu nuraddeen shehu	PERSON
gujaf-336	86	2	bello a. ahmad	PERSON
gujaf-336	86	3	ahmed aliyu	PERSON
gujaf-336	86	4	abdullahi phd	PERSON
gujaf-336	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-336	86	6	nigeria	GPE
gujaf-336	87	1	ibrahim kabir adedeji	PERSON
gujaf-336	87	2	dr ibrahim muhammed	PERSON
gujaf-336	88	1	muhammed habibu sabari prof	PERSON
gujaf-336	89	1	abiodun popoola	PERSON
gujaf-336	89	2	283	CARDINAL
gujaf-336	89	3	nigerian	NORP
gujaf-336	89	4	rofiat, prof	ORG
gujaf-336	90	1	sani abdullahi	PERSON
gujaf-336	90	2	dr.	PERSON
gujaf-336	90	3	ibrahim mohammed	PERSON
gujaf-336	91	1	ahmad dogarawa	PERSON
gujaf-336	91	2	.298-314	CARDINAL
gujaf-336	91	3	the nigerian exchange	ORG
gujaf-336	91	4	salisu isyaku dahiru	ORG
gujaf-336	91	5	adeyemi	GPE
gujaf-336	91	6	phd	PERSON
gujaf-336	91	7	suleiman salami	PERSON
gujaf-336	91	8	phd	PERSON
gujaf-336	91	9	315	CARDINAL
gujaf-336	91	10	lagos	GPE
gujaf-336	91	11	nigeria	GPE
gujaf-336	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-336	92	1	332-343	CARDINAL
gujaf-336	92	2	nigeria	GPE
gujaf-336	92	3	emmanuel imuede	PERSON
gujaf-336	92	4	344-356	CARDINAL
gujaf-336	92	5	nigeria	GPE
gujaf-336	92	6	daniel gbadebo	PERSON
gujaf-336	92	7	357	CARDINAL
gujaf-336	92	8	369	CARDINAL
gujaf-336	92	9	383	CARDINAL
gujaf-336	92	10	south africa	GPE
gujaf-336	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-336	93	2	384	CARDINAL
gujaf-336	93	3	nigeria	GPE
gujaf-336	93	4	ahmad abdullahi	PERSON
gujaf-336	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-336	93	6	idris	PERSON
gujaf-336	93	7	…………………………………………………………………………	PRODUCT
gujaf-336	93	8	397-413	CARDINAL
gujaf-336	93	9	5	CARDINAL
gujaf-336	93	10	2, october	DATE
gujaf-336	93	11	2024	CARDINAL
gujaf-336	93	12	298	CARDINAL
gujaf-336	93	13	nigerian	NORP
gujaf-336	93	14	rofiat, prof	ORG
gujaf-336	93	15	sani abdullahi	PERSON
gujaf-336	93	16	dr.	PERSON
gujaf-336	93	17	ibrahim mohammed	PERSON
gujaf-336	93	18	management sciences ahmadu bello university	ORG
gujaf-336	93	19	zaria prof	PERSON
gujaf-336	94	1	ahmad dogarawa	PERSON
gujaf-336	97	1	nigerian	NORP
gujaf-336	98	1	cbn	ORG
gujaf-336	98	2	nigerian	NORP
gujaf-336	99	1	monthly	DATE
gujaf-336	99	2	april, 2012	DATE
gujaf-336	99	3	december	DATE
gujaf-336	99	4	2022	CARDINAL
gujaf-336	105	1	cbn	ORG
gujaf-336	107	1	1.0	CARDINAL
gujaf-336	111	1	one	CARDINAL
gujaf-336	113	1	2012	DATE
gujaf-336	115	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-336	115	2	5	CARDINAL
gujaf-336	115	3	2, october	DATE
gujaf-336	115	4	2024	CARDINAL
gujaf-336	115	5	299	CARDINAL
gujaf-336	115	6	two	CARDINAL
gujaf-336	116	1	rowe & kim,	ORG
gujaf-336	116	2	2010	DATE
gujaf-336	116	3	iqbal & shah	ORG
gujaf-336	116	4	2012	DATE
gujaf-336	118	1	nigerian	NORP
gujaf-336	119	1	arora et al.	PERSON
gujaf-336	119	2	2019	DATE
gujaf-336	120	1	one	CARDINAL
gujaf-336	121	1	hussain	GPE
gujaf-336	121	2	khan	GPE
gujaf-336	121	3	jacquemod, & shah	ORG
gujaf-336	121	4	2020	DATE
gujaf-336	122	1	1993	DATE
gujaf-336	122	2	silva 2017	PERSON
gujaf-336	124	1	recent years	DATE
gujaf-336	125	1	the last 10 years	DATE
gujaf-336	126	1	2011	DATE
gujaf-336	126	2	2012	DATE
gujaf-336	126	3	2013	DATE
gujaf-336	126	4	2014	DATE
gujaf-336	126	5	0.17%	PERCENT
gujaf-336	126	6	54.52%	PERCENT
gujaf-336	126	7	8.85%	PERCENT
gujaf-336	127	1	2015	DATE
gujaf-336	127	2	2016	DATE
gujaf-336	127	3	20.80%	PERCENT
gujaf-336	127	4	15.62%	PERCENT
gujaf-336	127	5	the year 2017 and	DATE
gujaf-336	127	6	2018	DATE
gujaf-336	128	1	2019	DATE
gujaf-336	128	2	2020	DATE
gujaf-336	128	3	nigerian stock exchange	ORG
gujaf-336	128	4	2021	CARDINAL
gujaf-336	129	1	2021	DATE
gujaf-336	129	2	45.88%	PERCENT
gujaf-336	129	3	the previous year	DATE
gujaf-336	131	1	2022	CARDINAL
gujaf-336	132	1	the nigerian stock exchange group	ORG
gujaf-336	135	1	2020	DATE
gujaf-336	135	2	nigeria	GPE
gujaf-336	136	1	haider et al.	PERSON
gujaf-336	136	2	2017	CARDINAL
gujaf-336	136	3	2011	DATE
gujaf-336	136	4	2017	DATE
gujaf-336	136	5	musawa	ORG
gujaf-336	136	6	2017	CARDINAL
gujaf-336	136	7	2015	CARDINAL
gujaf-336	136	8	adebayo	PERSON
gujaf-336	136	9	2016	DATE
gujaf-336	136	10	2015	DATE
gujaf-336	136	11	martin	PERSON
gujaf-336	136	12	2012	DATE
gujaf-336	136	13	2017	CARDINAL
gujaf-336	136	14	5	CARDINAL
gujaf-336	136	15	2, october	DATE
gujaf-336	136	16	2024 300	CARDINAL
gujaf-336	137	1	the last few years	DATE
gujaf-336	137	2	nigeria	GPE
gujaf-336	137	3	6%	PERCENT
gujaf-336	137	4	2009	DATE
gujaf-336	137	5	27.25%	PERCENT
gujaf-336	137	6	2024	DATE
gujaf-336	138	1	cbn	ORG
gujaf-336	138	2	648 million	CARDINAL
gujaf-336	138	3	2000	DATE
gujaf-336	138	4	108 billion	MONEY
gujaf-336	138	5	2024	DATE
gujaf-336	139	1	the years	DATE
gujaf-336	142	1	2015	CARDINAL
gujaf-336	144	1	2022	CARDINAL
gujaf-336	145	1	haider et al.	PERSON
gujaf-336	145	2	2017	CARDINAL
gujaf-336	146	1	nigerian	NORP
gujaf-336	147	1	nigerian stock exchange	ORG
gujaf-336	148	1	i.	PERSON
gujaf-336	148	2	nigerian	NORP
gujaf-336	148	3	nigerian	NORP
gujaf-336	149	1	nigerian	NORP
gujaf-336	150	1	nigerian	NORP
gujaf-336	151	1	meng	PERSON
gujaf-336	151	2	brooks (2018	ORG
gujaf-336	153	1	zarah	GPE
gujaf-336	153	2	2017	CARDINAL
gujaf-336	156	1	5	CARDINAL
gujaf-336	156	2	2, october	DATE
gujaf-336	156	3	2024 301	DATE
gujaf-336	159	1	biase & d‘apolito	ORG
gujaf-336	159	2	2012	DATE
gujaf-336	163	1	one year	DATE
gujaf-336	163	2	week	DATE
gujaf-336	164	1	cbn	ORG
gujaf-336	164	2	2016	DATE
gujaf-336	168	1	cbn	ORG
gujaf-336	169	1	cbn	ORG
gujaf-336	169	2	2006	DATE
gujaf-336	172	1	martin	PERSON
gujaf-336	172	2	2012	DATE
gujaf-336	174	1	kohout	PERSON
gujaf-336	174	2	2010	DATE
gujaf-336	174	3	martin	PERSON
gujaf-336	174	4	2012	DATE
gujaf-336	175	1	maskay	ORG
gujaf-336	175	2	chapman	PERSON
gujaf-336	175	3	2007	DATE
gujaf-336	175	4	one	CARDINAL
gujaf-336	178	1	cbn	ORG
gujaf-336	178	2	2006	DATE
gujaf-336	178	3	two	CARDINAL
gujaf-336	180	1	cbn	ORG
gujaf-336	180	2	2016	DATE
gujaf-336	182	1	cbn	ORG
gujaf-336	184	1	gusau journal of accounting	ORG
gujaf-336	184	2	5	CARDINAL
gujaf-336	184	3	2, october	DATE
gujaf-336	184	4	2024	CARDINAL
gujaf-336	184	5	302	CARDINAL
gujaf-336	184	6	al-qaisi	PERSON
gujaf-336	184	7	2011	DATE
gujaf-336	184	8	fisher	ORG
gujaf-336	184	9	jordanian	NORP
gujaf-336	184	10	2005-2009	DATE
gujaf-336	188	1	2012	DATE
gujaf-336	188	2	italy	GPE
gujaf-336	188	3	38	CARDINAL
gujaf-336	188	4	1992-2011	DATE
gujaf-336	192	1	iqbal	PERSON
gujaf-336	192	2	ali shah	PERSON
gujaf-336	192	3	2013	DATE
gujaf-336	193	1	eight	CARDINAL
gujaf-336	194	1	93	CARDINAL
gujaf-336	194	2	karachi stock exchange	ORG
gujaf-336	194	3	2005-2009	DATE
gujaf-336	196	1	muiruri	ORG
gujaf-336	196	2	2014	DATE
gujaf-336	196	3	the nairobi securities exchange	ORG
gujaf-336	196	4	12	CARDINAL
gujaf-336	197	1	1964	DATE
gujaf-336	198	1	monthly	DATE
gujaf-336	198	2	the period january 2009	DATE
gujaf-336	198	3	december 2012	DATE
gujaf-336	202	1	brooks (2015	ORG
gujaf-336	202	2	malaysian	NORP
gujaf-336	203	1	the u.s markets	ORG
gujaf-336	203	2	malaysian	NORP
gujaf-336	204	1	monthly	DATE
gujaf-336	204	2	1988–2010	CARDINAL
gujaf-336	206	1	the study gusau journal of accounting	ORG
gujaf-336	206	2	5	CARDINAL
gujaf-336	206	3	2, october	DATE
gujaf-336	206	4	2024 303	DATE
gujaf-336	206	5	us	GPE
gujaf-336	206	6	us	GPE
gujaf-336	207	1	adhikari	PERSON
gujaf-336	207	2	2015	DATE
gujaf-336	208	1	15	CARDINAL
gujaf-336	208	2	5-year	DATE
gujaf-336	208	3	2009	DATE
gujaf-336	208	4	2013	DATE
gujaf-336	211	1	nepal	GPE
gujaf-336	213	1	sharif et al	PERSON
gujaf-336	214	1	2016	CARDINAL
gujaf-336	214	2	pakistan	GPE
gujaf-336	215	1	2014	DATE
gujaf-336	216	1	two	CARDINAL
gujaf-336	220	1	gmm	ORG
gujaf-336	220	2	two	CARDINAL
gujaf-336	221	1	haider et al	ORG
gujaf-336	221	2	2017	CARDINAL
gujaf-336	223	1	five	CARDINAL
gujaf-336	223	2	2000-2014	DATE
gujaf-336	224	1	pakistan	GPE
gujaf-336	228	1	beltrame et al	PERSON
gujaf-336	229	1	2018	DATE
gujaf-336	230	1	three	CARDINAL
gujaf-336	231	1	97	CARDINAL
gujaf-336	231	2	european	NORP
gujaf-336	231	3	2005	DATE
gujaf-336	231	4	2016	DATE
gujaf-336	233	1	one	CARDINAL
gujaf-336	236	1	gusau journal of accounting	ORG
gujaf-336	236	2	5	CARDINAL
gujaf-336	236	3	2, october	DATE
gujaf-336	236	4	2024 304	DATE
gujaf-336	236	5	2019	DATE
gujaf-336	236	6	taiwan	GPE
gujaf-336	241	1	one	CARDINAL
gujaf-336	241	2	4	CARDINAL
gujaf-336	243	1	saravia et al.	PERSON
gujaf-336	243	2	2020	DATE
gujaf-336	244	1	1988	DATE
gujaf-336	244	2	2014	DATE
gujaf-336	249	1	huong	ORG
gujaf-336	249	2	hoai	PERSON
gujaf-336	249	3	2021	CARDINAL
gujaf-336	249	4	vietnam	GPE
gujaf-336	250	1	vietnamese	NORP
gujaf-336	250	2	29	CARDINAL
gujaf-336	250	3	9 years	DATE
gujaf-336	250	4	2010	DATE
gujaf-336	250	5	2018	DATE
gujaf-336	251	1	two	CARDINAL
gujaf-336	251	2	vietnam	GPE
gujaf-336	252	1	four	CARDINAL
gujaf-336	252	2	ols	ORG
gujaf-336	252	3	rem	PERSON
gujaf-336	252	4	vietnam	GPE
gujaf-336	254	1	setiawan	PERSON
gujaf-336	254	2	2021	CARDINAL
gujaf-336	254	3	indonesia	GPE
gujaf-336	256	1	10	CARDINAL
gujaf-336	256	2	13 consecutive years from 2006 to	DATE
gujaf-336	256	3	2018	DATE
gujaf-336	256	4	indonesia	GPE
gujaf-336	259	1	rofiqoh	NORP
gujaf-336	259	2	mukaffi	GPE
gujaf-336	259	3	2021	CARDINAL
gujaf-336	260	1	24	CARDINAL
gujaf-336	261	1	mra	ORG
gujaf-336	264	1	5	CARDINAL
gujaf-336	264	2	2, october	DATE
gujaf-336	264	3	2024	CARDINAL
gujaf-336	264	4	305	CARDINAL
gujaf-336	266	1	2022	CARDINAL
gujaf-336	266	2	twenty	CARDINAL
gujaf-336	269	1	united arab emirates	GPE
gujaf-336	269	2	africa	LOC
gujaf-336	269	3	middle east	LOC
gujaf-336	269	4	argentina	GPE
gujaf-336	269	5	americas	LOC
gujaf-336	269	6	china	GPE
gujaf-336	269	7	asia	LOC
gujaf-336	269	8	russia	GPE
gujaf-336	269	9	europe	LOC
gujaf-336	273	1	the nigerian stock exchange	ORG
gujaf-336	276	1	stephen ross	PERSON
gujaf-336	276	2	1976	DATE
gujaf-336	280	1	2010	DATE
gujaf-336	283	1	3.0	CARDINAL
gujaf-336	284	1	monthly	DATE
gujaf-336	284	2	eleven years 2012-2022	DATE
gujaf-336	285	1	the nigerian exchange	ORG
gujaf-336	287	1	monthly	DATE
gujaf-336	287	2	monthly	DATE
gujaf-336	287	3	the nigeria bureau of statistics	ORG
gujaf-336	287	4	central bank of nigeria	ORG
gujaf-336	291	1	gusau journal of accounting	ORG
gujaf-336	291	2	5	CARDINAL
gujaf-336	291	3	2, october	DATE
gujaf-336	291	4	2024	CARDINAL
gujaf-336	291	5	306	CARDINAL
gujaf-336	291	6	the nigerian stock exchange group	ORG
gujaf-336	292	1	first	ORDINAL
gujaf-336	293	1	srisk	NORP
gujaf-336	293	2	msu	ORG
gujaf-336	295	1	first	ORDINAL
gujaf-336	297	1	3	CARDINAL
gujaf-336	297	2	1	CARDINAL
gujaf-336	297	3	monthly	DATE
gujaf-336	297	4	monthly	DATE
gujaf-336	297	5	2015	CARDINAL
gujaf-336	297	6	2	CARDINAL
gujaf-336	297	7	ndung’u 2012	DATE
gujaf-336	297	8	3	CARDINAL
gujaf-336	297	9	haider et al	PERSON
gujaf-336	298	1	2017	CARDINAL
gujaf-336	298	2	2024	CARDINAL
gujaf-336	298	3	4.0	CARDINAL
gujaf-336	298	4	4.1	CARDINAL
gujaf-336	298	5	4	CARDINAL
gujaf-336	298	6	adf	ORG
gujaf-336	300	1	10	CARDINAL
gujaf-336	300	2	2024	CARDINAL
gujaf-336	302	1	+ ∑ 𝛽1𝑖	QUANTITY
gujaf-336	302	2	𝛽2𝑖(𝐼𝑁𝑇𝑡	CARDINAL
gujaf-336	302	3	𝑖=1	GPE
gujaf-336	302	4	𝐿𝑛(𝑀𝑆𝑈𝑡 −	ORG
gujaf-336	303	1	𝐿𝑛(𝑀𝑆𝑈𝑡 − 𝑖	ORG
gujaf-336	303	2	gusau journal of accounting	ORG
gujaf-336	303	3	5	CARDINAL
gujaf-336	303	4	2, october	DATE
gujaf-336	303	5	2024 307	DATE
gujaf-336	303	6	4.1	CARDINAL
gujaf-336	304	1	0.00	CARDINAL
gujaf-336	310	1	4	CARDINAL
gujaf-336	310	2	5	CARDINAL
gujaf-336	310	3	msu	ORG
gujaf-336	310	4	0.58 0.002 0.01	QUANTITY
gujaf-336	312	1	3.30 0.02 0.03	QUANTITY
gujaf-336	312	2	20.60	CARDINAL
gujaf-336	312	3	0.11 0.15	CARDINAL
gujaf-336	312	4	1.89	CARDINAL
gujaf-336	312	5	1.63	CARDINAL
gujaf-336	312	6	21.17	CARDINAL
gujaf-336	312	7	16.25 10.02	CARDINAL
gujaf-336	312	8	1852.39	CARDINAL
gujaf-336	313	1	952.86	CARDINAL
gujaf-336	314	1	322.25	CARDINAL
gujaf-336	315	1	129	CARDINAL
gujaf-336	315	2	129	CARDINAL
gujaf-336	315	3	129	CARDINAL
gujaf-336	315	4	10	CARDINAL
gujaf-336	315	5	2024	DATE
gujaf-336	316	1	5	CARDINAL
gujaf-336	316	2	0.58	CARDINAL
gujaf-336	318	1	-16.85	PERSON
gujaf-336	318	2	20.60	CARDINAL
gujaf-336	319	1	3.30	CARDINAL
gujaf-336	320	1	1.89	CARDINAL
gujaf-336	320	2	21.78	CARDINAL
gujaf-336	321	1	srisk	ORG
gujaf-336	321	2	1852.39	CARDINAL
gujaf-336	321	3	jarque-bera	ORG
gujaf-336	321	4	1%	PERCENT
gujaf-336	322	1	5	CARDINAL
gujaf-336	322	2	0.002	CARDINAL
gujaf-336	323	1	0.13	CARDINAL
gujaf-336	323	2	0.11	CARDINAL
gujaf-336	324	1	0.03	CARDINAL
gujaf-336	325	1	-0.66	ORG
gujaf-336	326	1	16.24	CARDINAL
gujaf-336	327	1	gusau journal of accounting	ORG
gujaf-336	327	2	5	CARDINAL
gujaf-336	327	3	2, october	DATE
gujaf-336	327	4	2024	CARDINAL
gujaf-336	327	5	952.87	CARDINAL
gujaf-336	327	6	0.00	CARDINAL
gujaf-336	328	1	0.01	CARDINAL
gujaf-336	329	1	-0.05	CARDINAL
gujaf-336	329	2	0.15	CARDINAL
gujaf-336	331	1	0.03	CARDINAL
gujaf-336	332	1	1.63	CARDINAL
gujaf-336	332	2	10.20	CARDINAL
gujaf-336	333	1	322.25	CARDINAL
gujaf-336	333	2	0.00	CARDINAL
gujaf-336	333	3	5%	PERCENT
gujaf-336	335	1	6	CARDINAL
gujaf-336	335	2	6	CARDINAL
gujaf-336	335	3	1	CARDINAL
gujaf-336	335	4	1	CARDINAL
gujaf-336	337	1	6	CARDINAL
gujaf-336	339	1	msu	ORG
gujaf-336	340	1	0.80	CARDINAL
gujaf-336	340	2	2010	DATE
gujaf-336	343	1	7	CARDINAL
gujaf-336	344	1	7	CARDINAL
gujaf-336	344	2	fpe	ORG
gujaf-336	344	3	aic sc hqc	ORG
gujaf-336	344	4	11.14454	CARDINAL
gujaf-336	344	5	5.276969	CARDINAL
gujaf-336	345	1	5.260220 5.398855	MONEY
gujaf-336	345	2	5.316525	MONEY
gujaf-336	345	3	5.339948 4	MONEY
gujaf-336	345	4	5.473580	MONEY
gujaf-336	345	5	10.35007	CARDINAL
gujaf-336	345	6	10.75370	CARDINAL
gujaf-336	345	7	5.212851	CARDINAL
gujaf-336	345	8	5.420803	CARDINAL
gujaf-336	346	1	2024	CARDINAL
gujaf-336	346	2	the criterion gusau journal of accounting	ORG
gujaf-336	346	3	5	CARDINAL
gujaf-336	346	4	2, october	DATE
gujaf-336	346	5	2024	CARDINAL
gujaf-336	346	6	309	CARDINAL
gujaf-336	346	7	7	CARDINAL
gujaf-336	346	8	fpe	GPE
gujaf-336	346	9	aic	ORG
gujaf-336	346	10	hannan-quinn	ORG
gujaf-336	347	1	three	CARDINAL
gujaf-336	347	2	6	CARDINAL
gujaf-336	348	1	lr	ORG
gujaf-336	348	2	fpe	GPE
gujaf-336	348	3	aic	ORG
gujaf-336	349	1	6	CARDINAL
gujaf-336	350	1	two	CARDINAL
gujaf-336	353	1	8	CARDINAL
gujaf-336	354	1	8	CARDINAL
gujaf-336	354	2	1.13	CARDINAL
gujaf-336	354	3	1.03	CARDINAL
gujaf-336	354	4	1.08	CARDINAL
gujaf-336	354	5	2024	DATE
gujaf-336	355	1	8	CARDINAL
gujaf-336	355	2	between approximately 1.03	CARDINAL
gujaf-336	355	3	1.13	CARDINAL
gujaf-336	356	1	approximately 1.08	CARDINAL
gujaf-336	359	1	ardl bounds test	ORG
gujaf-336	360	1	9	CARDINAL
gujaf-336	361	1	9	CARDINAL
gujaf-336	362	1	10%	PERCENT
gujaf-336	362	2	12.85	CARDINAL
gujaf-336	362	3	2.63 3.35 5%	PERCENT
gujaf-336	362	4	3.1 3.87 2.5%	PERCENT
gujaf-336	362	5	3.55 4.38 1%	PERCENT
gujaf-336	362	6	4.13 5	DATE
gujaf-336	362	7	10	CARDINAL
gujaf-336	362	8	2024	DATE
gujaf-336	363	1	9	CARDINAL
gujaf-336	363	2	12.85	CARDINAL
gujaf-336	366	1	5.0	CARDINAL
gujaf-336	366	2	the nigerian stock exchange group	ORG
gujaf-336	367	1	4.7	CARDINAL
gujaf-336	368	1	gusau journal of accounting	ORG
gujaf-336	368	2	5	CARDINAL
gujaf-336	368	3	2, october	DATE
gujaf-336	368	4	2024 310	DATE
gujaf-336	368	5	10	CARDINAL
gujaf-336	368	6	0.60	CARDINAL
gujaf-336	368	7	0.09	CARDINAL
gujaf-336	368	8	-1.10 srisk(-2	PERSON
gujaf-336	368	9	0.09	CARDINAL
gujaf-336	368	10	0.10	CARDINAL
gujaf-336	368	11	0.09	CARDINAL
gujaf-336	368	12	0.04 0.09 0.42	CARDINAL
gujaf-336	368	13	0.09	CARDINAL
gujaf-336	368	14	12.39	CARDINAL
gujaf-336	368	15	0.95	CARDINAL
gujaf-336	368	16	36.90	CARDINAL
gujaf-336	368	17	3.29	CARDINAL
gujaf-336	368	18	0.20	CARDINAL
gujaf-336	368	19	0.14	CARDINAL
gujaf-336	368	20	3.17	CARDINAL
gujaf-336	368	21	durbin-watson	ORG
gujaf-336	368	22	1.87	CARDINAL
gujaf-336	368	23	10	CARDINAL
gujaf-336	368	24	2024	DATE
gujaf-336	369	1	10	CARDINAL
gujaf-336	369	2	approximately 0.60	CARDINAL
gujaf-336	369	3	1.64	CARDINAL
gujaf-336	369	4	the 10%	PERCENT
gujaf-336	370	1	1	CARDINAL
gujaf-336	370	2	2	DATE
gujaf-336	370	3	3	DATE
gujaf-336	370	4	4	CARDINAL
gujaf-336	370	5	6	CARDINAL
gujaf-336	370	6	5	CARDINAL
gujaf-336	370	7	0.04	CARDINAL
gujaf-336	371	1	2	DATE
gujaf-336	371	2	4	DATE
gujaf-336	371	3	5	CARDINAL
gujaf-336	371	4	5% and 1%	PERCENT
gujaf-336	372	1	six	CARDINAL
gujaf-336	373	1	-0.69	ORG
gujaf-336	375	1	approximately 0.95	CARDINAL
gujaf-336	375	2	0.08	CARDINAL
gujaf-336	375	3	36.90	CARDINAL
gujaf-336	375	4	3.30	CARDINAL
gujaf-336	375	5	1%	PERCENT
gujaf-336	377	1	gusau journal of accounting	ORG
gujaf-336	377	2	5	CARDINAL
gujaf-336	377	3	2, october	DATE
gujaf-336	377	4	2024 311	DATE
gujaf-336	377	5	nigerian	NORP
gujaf-336	378	1	nigerian	NORP
gujaf-336	380	1	alam	PERSON
gujaf-336	380	2	uddin	NORP
gujaf-336	380	3	2009	DATE
gujaf-336	380	4	john et al	PERSON
gujaf-336	380	5	2020	DATE
gujaf-336	381	1	second	ORDINAL
gujaf-336	381	2	nigerian	NORP
gujaf-336	382	1	nigerian	NORP
gujaf-336	384	1	muriu	LOC
gujaf-336	384	2	2014	DATE
gujaf-336	384	3	2019	DATE
gujaf-336	384	4	2009	DATE
gujaf-336	384	5	haider et al.	PERSON
gujaf-336	384	6	2017	CARDINAL
gujaf-336	386	1	11	CARDINAL
gujaf-336	387	1	11	CARDINAL
gujaf-336	387	2	srisk	ORG
gujaf-336	388	1	0.78	CARDINAL
gujaf-336	388	2	3.61 0.73	CARDINAL
gujaf-336	388	3	10	CARDINAL
gujaf-336	388	4	2024	CARDINAL
gujaf-336	388	5	11	CARDINAL
gujaf-336	388	6	approximately 0.54	DATE
gujaf-336	394	1	2014	DATE
gujaf-336	394	2	2022	CARDINAL
gujaf-336	394	3	5%	PERCENT
gujaf-336	394	4	1	CARDINAL
gujaf-336	394	5	5%	PERCENT
gujaf-336	395	1	gusau journal of accounting	ORG
gujaf-336	395	2	5	CARDINAL
gujaf-336	395	3	2, october	DATE
gujaf-336	395	4	2024 312	DATE
gujaf-336	395	5	zero	CARDINAL
gujaf-336	397	1	5.0	CARDINAL
gujaf-336	397	2	the nigerian exchange	ORG
gujaf-336	397	3	2012-2022	DATE
gujaf-336	398	1	nigerian	NORP
gujaf-336	398	2	nigeria	GPE
gujaf-336	398	3	nigerian	NORP
gujaf-336	399	1	nigerian	NORP
gujaf-336	399	2	nigeria	GPE
gujaf-336	404	1	cbn	ORG
gujaf-336	405	1	adebayo	PERSON
gujaf-336	405	2	a. s.	PERSON
gujaf-336	405	3	2016	DATE
gujaf-336	407	1	american journal of business and society	ORG
gujaf-336	407	2	1(4	CARDINAL
gujaf-336	407	3	183–188	CARDINAL
gujaf-336	408	1	adhikari	PERSON
gujaf-336	408	2	n.	PERSON
gujaf-336	408	3	2015	CARDINAL
gujaf-336	410	1	global journal of management and business research	ORG
gujaf-336	410	2	15(5	CARDINAL
gujaf-336	410	3	32–41	CARDINAL
gujaf-336	411	1	al-qaisi	PERSON
gujaf-336	411	2	k. m.	PERSON
gujaf-336	411	3	2011	DATE
gujaf-336	412	1	jordanian	NORP
gujaf-336	413	1	international journal of business and	ORG
gujaf-336	413	2	2(20	CARDINAL
gujaf-336	414	1	alam	PERSON
gujaf-336	414	2	m. m.	PERSON
gujaf-336	414	3	m. g. s.	PERSON
gujaf-336	414	4	2009	DATE
gujaf-336	416	1	international journal of business and management	ORG
gujaf-336	416	2	4(3	CARDINAL
gujaf-336	416	3	43–51	DATE
gujaf-336	417	1	altinbas	GPE
gujaf-336	417	2	h., & biskin	ORG
gujaf-336	417	3	o. t.	PERSON
gujaf-336	417	4	2015	CARDINAL
gujaf-336	419	1	procedia economics	ORG
gujaf-336	419	2	22	CARDINAL
gujaf-336	419	3	29	CARDINAL
gujaf-336	420	1	arora	PERSON
gujaf-336	420	2	kumar	PERSON
gujaf-336	420	3	d. s.	PERSON
gujaf-336	420	4	d.	NORP
gujaf-336	420	5	2019	DATE
gujaf-336	422	1	2nd	ORDINAL
gujaf-336	422	2	management & economics	ORG
gujaf-336	422	3	63–79	DATE
gujaf-336	423	1	e., adam, a. m., idun, a. a., & ametepi	ORG
gujaf-336	423	2	2022	CARDINAL
gujaf-336	426	1	5	CARDINAL
gujaf-336	426	2	2, october	DATE
gujaf-336	426	3	2024	CARDINAL
gujaf-336	426	4	313	CARDINAL
gujaf-336	426	5	f.	PERSON
gujaf-336	426	6	previtali	NORP
gujaf-336	426	7	d., & sclip	ORG
gujaf-336	426	8	a. (2018	ORG
gujaf-336	428	1	27	CARDINAL
gujaf-336	428	2	113–117	CARDINAL
gujaf-336	429	1	https://doi.org/10.1016/j.frl.2018.02.015 di biase	PERSON
gujaf-336	429	2	2012	DATE
gujaf-336	430	1	italian	NORP
gujaf-336	431	1	international journal of economics	ORG
gujaf-336	431	2	4(11	CARDINAL
gujaf-336	432	1	https://doi.org/10.5539/ijef.v4n11p152 elbannan	PERSON
gujaf-336	432	2	m. a.	PERSON
gujaf-336	432	3	2015	CARDINAL
gujaf-336	434	1	international journal of economics	ORG
gujaf-336	434	2	7(1	DATE
gujaf-336	434	3	216–228	CARDINAL
gujaf-336	435	1	s. k. a.	PERSON
gujaf-336	435	2	hashmi	GPE
gujaf-336	435	3	s. h., & ahmed	ORG
gujaf-336	435	4	i.	PERSON
gujaf-336	435	5	2017	CARDINAL
gujaf-336	437	1	11(1–2	CARDINAL
gujaf-336	437	2	m. z.	PERSON
gujaf-336	437	3	2015	DATE
gujaf-336	438	1	the jse securities exchange	ORG
gujaf-336	440	1	huang	PERSON
gujaf-336	440	2	h. h.	PERSON
gujaf-336	440	3	2019	DATE
gujaf-336	441	1	taiwan	GPE
gujaf-336	442	1	north american journal of economics	ORG
gujaf-336	442	2	47(june	DATE
gujaf-336	442	3	477	CARDINAL
gujaf-336	442	4	491	CARDINAL
gujaf-336	443	1	x.	ORG
gujaf-336	443	2	& hoai	PERSON
gujaf-336	443	3	n. t.	PERSON
gujaf-336	443	4	2021	CARDINAL
gujaf-336	444	1	vietnamese	NORP
gujaf-336	445	1	10(3	CARDINAL
gujaf-336	445	2	217–228	CARDINAL
gujaf-336	446	1	https://doi.org/10.17811/ebl.10.3.2021.217-228 iqbal	PERSON
gujaf-336	446	2	m. j.	PERSON
gujaf-336	446	3	d. s. z. a.	PERSON
gujaf-336	446	4	2012	DATE
gujaf-336	448	1	the journal of commerce	ORG
gujaf-336	448	2	4(1	CARDINAL
gujaf-336	448	3	47–56	CARDINAL
gujaf-336	449	1	john	PERSON
gujaf-336	449	2	e. i.	PERSON
gujaf-336	449	3	n., & adigwe	ORG
gujaf-336	449	4	p. k.	PERSON
gujaf-336	449	5	2020	DATE
gujaf-336	450	1	nigeria	GPE
gujaf-336	450	2	south africa	GPE
gujaf-336	450	3	ghana	GPE
gujaf-336	450	4	1986–2018	DATE
gujaf-336	451	1	the international journal of business & management	ORG
gujaf-336	451	2	8(11	DATE
gujaf-336	451	3	181–186	CARDINAL
gujaf-336	451	4	lee	PERSON
gujaf-336	451	5	m.	PERSON
gujaf-336	451	6	2018	DATE
gujaf-336	453	1	wiley international finance	ORG
gujaf-336	453	2	1–17	CARDINAL
gujaf-336	454	1	https://doi.org/10.1111/infi.12127 muiruri	PERSON
gujaf-336	454	2	p. m.	PERSON
gujaf-336	454	3	2014	DATE
gujaf-336	455	1	the nairobi securities exchange	ORG
gujaf-336	456	1	international journal of academic research	ORG
gujaf-336	456	2	4(4	CARDINAL
gujaf-336	456	3	228–248	CARDINAL
gujaf-336	457	1	https://doi.org/10.6007/ijarafms/v4-i4/1341 musawa, n., & mwaanga	PERSON
gujaf-336	457	2	2017	CARDINAL
gujaf-336	459	1	6(5	CARDINAL
gujaf-336	459	2	154–158	CARDINAL
gujaf-336	459	3	t. a.	GPE
gujaf-336	459	4	2012	DATE
gujaf-336	460	1	the nairobi securities exchange	ORG
gujaf-336	461	1	university of nairobi	ORG
gujaf-336	462	1	osamwonyi	GPE
gujaf-336	462	2	i. o.	PERSON
gujaf-336	462	3	e. i.	PERSON
gujaf-336	462	4	2012	DATE
gujaf-336	463	1	nigeria	GPE
gujaf-336	464	1	journal of economics	ORG
gujaf-336	464	2	3(1	CARDINAL
gujaf-336	464	3	55–63	CARDINAL
gujaf-336	465	1	https://doi.org/10.1080/09765239.2012.11884953 ouma	GPE
gujaf-336	465	2	w. n., & muriu	PERSON
gujaf-336	465	3	2014	DATE
gujaf-336	466	1	kenya	GPE
gujaf-336	467	1	international journal of business and commerce	ORG
gujaf-336	467	2	3(11	CARDINAL
gujaf-336	467	3	1–31	CARDINAL
gujaf-336	468	1	5	CARDINAL
gujaf-336	468	2	2, october	DATE
gujaf-336	468	3	2024	CARDINAL
gujaf-336	468	4	314	CARDINAL
gujaf-336	468	5	y. k.	PERSON
gujaf-336	468	6	i. o., &	PERSON
gujaf-336	468	7	e. o.	PERSON
gujaf-336	468	8	2020	DATE
gujaf-336	469	1	nigeria	GPE
gujaf-336	470	1	african scholar publications & research international	ORG
gujaf-336	470	2	18(7	DATE
gujaf-336	470	3	301–317	CARDINAL
gujaf-336	471	1	y. k.	PERSON
gujaf-336	471	2	s.	PERSON
gujaf-336	471	3	2019	DATE
gujaf-336	472	1	malaysia	GPE
gujaf-336	473	1	widyakala journal	ORG
gujaf-336	473	2	6(2	CARDINAL
gujaf-336	473	3	142–149	CARDINAL
gujaf-336	474	1	raymond, k. (	PERSON
gujaf-336	474	2	2009	DATE
gujaf-336	475	1	jamaica	GPE
gujaf-336	476	1	kingston: bank of	ORG
gujaf-336	476	2	jamaica	GPE
gujaf-336	476	3	12–34	CARDINAL
gujaf-336	477	1	rofiqoh	GPE
gujaf-336	477	2	a., & mukaffi	ORG
gujaf-336	477	3	z.	PERSON
gujaf-336	477	4	2021	CARDINAL
gujaf-336	479	1	529	CARDINAL
gujaf-336	479	2	26–33	CARDINAL
gujaf-336	480	1	saravia	PERSON
gujaf-336	480	2	j. a.	PERSON
gujaf-336	480	3	garcía	GPE
gujaf-336	480	4	c. s.	PERSON
gujaf-336	480	5	2020	DATE
gujaf-336	482	1	1–13	CARDINAL
gujaf-336	483	1	https://doi.org/10.1002/ijfe.1834 setiawan	PERSON
gujaf-336	483	2	c. m.	PERSON
gujaf-336	483	3	2021	CARDINAL
gujaf-336	484	1	indonesian	NORP
gujaf-336	485	1	academy of accounting	ORG
gujaf-336	485	2	25(3	CARDINAL
gujaf-336	485	3	1–14	CARDINAL
gujaf-336	485	4	shah	PERSON
gujaf-336	485	5	s. f. a.	PERSON
gujaf-336	485	6	hussain	GPE
gujaf-336	485	7	khan	GPE
gujaf-336	485	8	m., jacquemod	GPE
gujaf-336	485	9	j., & shah	ORG
gujaf-336	485	10	2020	DATE
gujaf-336	487	1	international journal of economics	ORG
gujaf-336	487	2	10(3	CARDINAL
gujaf-336	487	3	125–129	CARDINAL
gujaf-336	488	1	sharif	ORG
gujaf-336	488	2	m. n.	PERSON
gujaf-336	488	3	hamid	PERSON
gujaf-336	488	4	k.	PERSON
gujaf-336	488	5	khurram	GPE
gujaf-336	488	6	m. u., & zulfiqar	PERSON
gujaf-336	488	7	m.	PERSON
gujaf-336	488	8	2016	DATE
gujaf-336	489	1	pakistan	GPE
gujaf-336	490	1	international journal of academic research	ORG
gujaf-336	490	2	6(4	CARDINAL
gujaf-336	490	3	287–300	CARDINAL
gujaf-336	490	4	https://doi.org/10.6007/ijarafms/v6-i4/2430 subeniotis	GPE
gujaf-336	490	5	d. n.	PERSON
gujaf-336	490	6	papadopoulos	PERSON
gujaf-336	490	7	d. l.	PERSON
gujaf-336	490	8	tampakoudis	GPE
gujaf-336	490	9	i. a.	PERSON
gujaf-336	490	10	a.	PERSON
gujaf-336	490	11	2011	DATE
gujaf-336	492	1	european research studies journal	ORG
gujaf-336	492	2	14(1	CARDINAL
gujaf-336	492	3	103–117	CARDINAL
gujaf-336	493	1	zarah	GPE
gujaf-336	493	2	2017	CARDINAL
gujaf-336	494	1	indonesia	GPE
gujaf-336	495	1	14(1	CARDINAL
gujaf-336	495	2	46–54	DATE
gujaf-336	496	1	https://doi.org/10.1002/ijfe.1834	NORP