id	sid	eid	entity	type
gujaf-337	1	1	gusau journal of accounting	ORG
gujaf-337	1	2	5	CARDINAL
gujaf-337	1	3	2, october	DATE
gujaf-337	1	4	2024	DATE
gujaf-337	2	1	5	CARDINAL
gujaf-337	2	2	2	CARDINAL
gujaf-337	2	3	october	DATE
gujaf-337	2	4	2024	CARDINAL
gujaf-337	2	5	2756-665x	CARDINAL
gujaf-337	2	6	social sciences	ORG
gujaf-337	2	7	federal university gusau	ORG
gujaf-337	2	8	zamfara state	GPE
gujaf-337	2	9	gusau journal of accounting	ORG
gujaf-337	2	10	5	CARDINAL
gujaf-337	2	11	2, october	DATE
gujaf-337	2	12	2024	CARDINAL
gujaf-337	2	13	5	CARDINAL
gujaf-337	2	14	2	CARDINAL
gujaf-337	2	15	october	DATE
gujaf-337	2	16	2024	CARDINAL
gujaf-337	2	17	2756-665x	CARDINAL
gujaf-337	2	18	social sciences	ORG
gujaf-337	2	19	federal university gusau	ORG
gujaf-337	2	20	zamfara state	GPE
gujaf-337	3	1	ahmadu bello university press limited	ORG
gujaf-337	3	2	zaria kaduna	PERSON
gujaf-337	3	3	nigeria	GPE
gujaf-337	4	1	08065949711	CARDINAL
gujaf-337	4	2	069-879121	CARDINAL
gujaf-337	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-337	5	2	5	CARDINAL
gujaf-337	5	3	2, october	DATE
gujaf-337	5	4	2024	CARDINAL
gujaf-337	5	5	shehu usman hassan department	PERSON
gujaf-337	6	1	muhammad mustapha	PERSON
gujaf-337	6	2	ahmadu bello university	ORG
gujaf-337	6	3	zaria	PERSON
gujaf-337	6	4	kaduna state	GPE
gujaf-337	7	1	umar farouk	PERSON
gujaf-337	7	2	federal university gusau	ORG
gujaf-337	7	3	zamfara state	GPE
gujaf-337	8	1	modu kumshe department of accounting	ORG
gujaf-337	8	2	university of maiduguri	ORG
gujaf-337	8	3	borno	GPE
gujaf-337	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-337	9	2	paul university	ORG
gujaf-337	10	1	prof kabir tahir hamid	PERSON
gujaf-337	10	2	bayero university	ORG
gujaf-337	10	3	kano	ORG
gujaf-337	11	1	prof	PERSON
gujaf-337	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-337	12	2	university of jos	ORG
gujaf-337	13	1	clifford ofurum department of accounting	ORG
gujaf-337	13	2	university of portharcourt	ORG
gujaf-337	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-337	15	2	ahmadu bello university	ORG
gujaf-337	15	3	zaria	PERSON
gujaf-337	16	1	prof	PERSON
gujaf-337	17	1	yusuf	PERSON
gujaf-337	18	1	b. rahman	PERSON
gujaf-337	18	2	lagos state university	ORG
gujaf-337	20	1	suleiman a. s. aruwa	PERSON
gujaf-337	20	2	nasarawa state university	ORG
gujaf-337	20	3	keffi	GPE
gujaf-337	22	1	muhammad junaidu	PERSON
gujaf-337	22	2	kurawa department of accounting	ORG
gujaf-337	22	3	university kano	ORG
gujaf-337	24	1	muhammad habibu sabari department	PERSON
gujaf-337	24	2	ahmadu bello university	ORG
gujaf-337	24	3	zaria.	PERSON
gujaf-337	25	1	gusau journal of accounting	ORG
gujaf-337	25	2	5	CARDINAL
gujaf-337	25	3	2, october	DATE
gujaf-337	25	4	2024	CARDINAL
gujaf-337	26	1	okpanachi joshua department of accounting	ORG
gujaf-337	26	2	nigerian defence academy	ORG
gujaf-337	26	3	kaduna	GPE
gujaf-337	27	1	hassan ibrahim department	PERSON
gujaf-337	27	2	ibb university	ORG
gujaf-337	27	3	niger state	GPE
gujaf-337	28	1	prof	PERSON
gujaf-337	29	1	mary okwo department of accounting	ORG
gujaf-337	29	2	enugu state university of science and technology	ORG
gujaf-337	31	1	aminu isah department of accounting	ORG
gujaf-337	31	2	bayero university	ORG
gujaf-337	31	3	kano	ORG
gujaf-337	32	1	prof	PERSON
gujaf-337	33	1	ahmadu bello department of accounting	ORG
gujaf-337	33	2	ahmadu bello university	ORG
gujaf-337	33	3	zaria	PERSON
gujaf-337	34	1	prof	PERSON
gujaf-337	35	1	musa yelwa abubakar department	PERSON
gujaf-337	35	2	usmanu danfodiyo university	ORG
gujaf-337	35	3	sokoto state	ORG
gujaf-337	36	1	prof	ORG
gujaf-337	37	1	salisu abubakar department of accounting	ORG
gujaf-337	37	2	ahmadu bello university	ORG
gujaf-337	37	3	zaria	PERSON
gujaf-337	37	4	kaduna state	GPE
gujaf-337	38	1	prof	PERSON
gujaf-337	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-337	39	2	bayero university	ORG
gujaf-337	40	1	prof	PERSON
gujaf-337	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-337	41	2	dutse	GPE
gujaf-337	41	3	jigawa state	GPE
gujaf-337	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-337	43	2	nigerian defence academy	ORG
gujaf-337	43	3	kaduna state	GPE
gujaf-337	44	1	prof	PERSON
gujaf-337	45	1	saidu adamu department of accounting	ORG
gujaf-337	47	1	american university of nigeria	ORG
gujaf-337	47	2	yola	ORG
gujaf-337	48	1	prof	PERSON
gujaf-337	49	1	fatima	PERSON
gujaf-337	49	2	university of maiduguri	ORG
gujaf-337	49	3	borno	GPE
gujaf-337	50	1	dr.	PERSON
gujaf-337	50	2	nasiru a. ka’oje	PERSON
gujaf-337	50	3	usmanu danfodiyo university	ORG
gujaf-337	50	4	sokoto	PERSON
gujaf-337	51	1	aminu abdullahi department of accounting	ORG
gujaf-337	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-337	52	1	gusau journal of accounting	ORG
gujaf-337	52	2	5	CARDINAL
gujaf-337	52	3	2, october	DATE
gujaf-337	52	4	2024	CARDINAL
gujaf-337	52	5	nasiru yunusa department	PERSON
gujaf-337	52	6	ahmadu bello university	ORG
gujaf-337	52	7	zaria	PERSON
gujaf-337	53	1	aisha	PERSON
gujaf-337	53	2	muhammad department	PERSON
gujaf-337	53	3	ahmadu bello university	ORG
gujaf-337	53	4	zaria	PERSON
gujaf-337	54	1	lawal muhammad	PERSON
gujaf-337	54	2	ahmadu bello university	ORG
gujaf-337	54	3	zaria	PERSON
gujaf-337	55	1	bashir umar farouk	PERSON
gujaf-337	55	2	federal university gusau	ORG
gujaf-337	55	3	zamfara state	GPE
gujaf-337	56	1	dr emmanuel omokhuale department	PERSON
gujaf-337	56	2	federal university gusau	ORG
gujaf-337	57	1	state advisory board	ORG
gujaf-337	58	1	kabiru isah	PERSON
gujaf-337	58	2	bayero university kano	ORG
gujaf-337	59	1	bashir	PERSON
gujaf-337	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-337	59	3	sokoto state	ORG
gujaf-337	61	1	muhammad tanko	PERSON
gujaf-337	61	2	kaduna state university	ORG
gujaf-337	61	3	kaduna	GPE
gujaf-337	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-337	62	2	sokoto state	ORG
gujaf-337	64	1	aliyu sulaiman kantudu	PERSON
gujaf-337	64	2	university kano	ORG
gujaf-337	65	1	yazid kabir ibrahim	PERSON
gujaf-337	65	2	federal university gusau	ORG
gujaf-337	65	3	zamfara state	GPE
gujaf-337	66	1	gusau journal of accounting	ORG
gujaf-337	66	2	5	CARDINAL
gujaf-337	66	3	2, october	DATE
gujaf-337	66	4	2024	CARDINAL
gujaf-337	66	5	gusau journal of accounting	ORG
gujaf-337	67	1	two	CARDINAL
gujaf-337	67	2	april and october annually	DATE
gujaf-337	68	1	the department of accounting	ORG
gujaf-337	68	2	social sciences	ORG
gujaf-337	68	3	federal university gusau	ORG
gujaf-337	68	4	zamfara state	GPE
gujaf-337	68	5	nigeria	GPE
gujaf-337	68	6	islamic finance	ORG
gujaf-337	68	7	islamic	NORP
gujaf-337	69	1	english	LANGUAGE
gujaf-337	70	1	more than 15	CARDINAL
gujaf-337	70	2	a4	ORG
gujaf-337	70	3	1.5	CARDINAL
gujaf-337	70	4	12	CARDINAL
gujaf-337	71	1	25 percent	PERCENT
gujaf-337	72	1	5000	CARDINAL
gujaf-337	72	2	more than 250	CARDINAL
gujaf-337	72	3	four	CARDINAL
gujaf-337	73	1	apa 7th	PRODUCT
gujaf-337	74	1	5	CARDINAL
gujaf-337	74	2	2, october	DATE
gujaf-337	74	3	2024	CARDINAL
gujaf-337	78	1	fcmb	PERSON
gujaf-337	78	2	7278465011	DATE
gujaf-337	78	3	gusau journal of accounting	ORG
gujaf-337	78	4	a.u	PERSON
gujaf-337	78	5	federal university gusau	ORG
gujaf-337	78	6	zamfara state	GPE
gujaf-337	80	1	+2348069393824	DATE
gujaf-337	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-337	80	3	5	CARDINAL
gujaf-337	80	4	2, october	DATE
gujaf-337	80	5	2024	CARDINAL
gujaf-337	80	6	nigeria	GPE
gujaf-337	80	7	two	CARDINAL
gujaf-337	80	8	joseph olorunfemi akande	PERSON
gujaf-337	80	9	phd	PERSON
gujaf-337	80	10	1-18	CARDINAL
gujaf-337	80	11	nigeria	GPE
gujaf-337	80	12	fatima shehu giwa	PERSON
gujaf-337	81	1	benjamin kumai gugong	PERSON
gujaf-337	81	2	gloria pam dachomo	PERSON
gujaf-337	81	3	19-33	CARDINAL
gujaf-337	81	4	issa	PERSON
gujaf-337	81	5	abdulkadri	PERSON
gujaf-337	81	6	34	CARDINAL
gujaf-337	81	7	dmbs	ORG
gujaf-337	81	8	nigeria florence	GPE
gujaf-337	81	9	benjamin kumai gugong	PERSON
gujaf-337	81	10	augustine ayuba	ORG
gujaf-337	81	11	idris mohammed	PERSON
gujaf-337	81	12	covid-19	PERSON
gujaf-337	81	13	nigeria	GPE
gujaf-337	81	14	abdulrahman ngadi	PERSON
gujaf-337	81	15	abubakar	PERSON
gujaf-337	81	16	aliyu	PERSON
gujaf-337	81	17	abdu	PERSON
gujaf-337	81	18	abubakar	PERSON
gujaf-337	81	19	87	CARDINAL
gujaf-337	81	20	nigeria	GPE
gujaf-337	82	1	saka tunde abdulsalam	PERSON
gujaf-337	82	2	ph.d	NORP
gujaf-337	82	3	88-108	CARDINAL
gujaf-337	82	4	nigeria	GPE
gujaf-337	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-337	82	6	nigeria	GPE
gujaf-337	83	1	muhammad	PERSON
gujaf-337	83	2	aisha chado	PERSON
gujaf-337	83	3	142	CARDINAL
gujaf-337	83	4	nigeria	GPE
gujaf-337	83	5	joseph olorunfemi	PERSON
gujaf-337	83	6	143	CARDINAL
gujaf-337	83	7	nigeria	GPE
gujaf-337	83	8	ahmad abdullahi	PERSON
gujaf-337	83	9	dr ibrahim mohammed	PERSON
gujaf-337	83	10	dr isma’il	PERSON
gujaf-337	83	11	idris	PERSON
gujaf-337	83	12	156-171	QUANTITY
gujaf-337	83	13	202	CARDINAL
gujaf-337	83	14	nigeria	GPE
gujaf-337	84	1	muhammad	PERSON
gujaf-337	84	2	aisha chado	PERSON
gujaf-337	84	3	203	CARDINAL
gujaf-337	84	4	nigeria	GPE
gujaf-337	84	5	kayode david kolawole	PERSON
gujaf-337	84	6	222	CARDINAL
gujaf-337	84	7	5	CARDINAL
gujaf-337	84	8	2, october	DATE
gujaf-337	84	9	2024	DATE
gujaf-337	84	10	nigeria	GPE
gujaf-337	85	1	haruna muhammed musa	PERSON
gujaf-337	85	2	235	CARDINAL
gujaf-337	85	3	nigeria	GPE
gujaf-337	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-337	85	5	249-261	CARDINAL
gujaf-337	85	6	benue state	GPE
gujaf-337	85	7	nigeria	GPE
gujaf-337	85	8	caleb john	PERSON
gujaf-337	86	1	aliyu nuraddeen shehu	PERSON
gujaf-337	86	2	bello a. ahmad	PERSON
gujaf-337	86	3	ahmed aliyu	PERSON
gujaf-337	86	4	abdullahi phd	PERSON
gujaf-337	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-337	86	6	nigeria	GPE
gujaf-337	87	1	ibrahim kabir adedeji	PERSON
gujaf-337	87	2	dr ibrahim muhammed	PERSON
gujaf-337	88	1	muhammed habibu sabari prof	PERSON
gujaf-337	89	1	abiodun popoola	PERSON
gujaf-337	89	2	283	CARDINAL
gujaf-337	89	3	nigerian	NORP
gujaf-337	89	4	rofiat, prof	ORG
gujaf-337	90	1	sani abdullahi	PERSON
gujaf-337	90	2	dr.	PERSON
gujaf-337	90	3	ibrahim mohammed	PERSON
gujaf-337	91	1	ahmad dogarawa	PERSON
gujaf-337	91	2	.298-314	CARDINAL
gujaf-337	91	3	the nigerian exchange	ORG
gujaf-337	91	4	salisu isyaku dahiru	ORG
gujaf-337	91	5	adeyemi	GPE
gujaf-337	91	6	phd	PERSON
gujaf-337	91	7	suleiman salami	PERSON
gujaf-337	91	8	phd	PERSON
gujaf-337	91	9	315	CARDINAL
gujaf-337	91	10	lagos	GPE
gujaf-337	91	11	nigeria	GPE
gujaf-337	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-337	92	1	332-343	CARDINAL
gujaf-337	92	2	nigeria	GPE
gujaf-337	92	3	emmanuel imuede	PERSON
gujaf-337	92	4	344-356	CARDINAL
gujaf-337	92	5	nigeria	GPE
gujaf-337	92	6	daniel gbadebo	PERSON
gujaf-337	92	7	357	CARDINAL
gujaf-337	92	8	369	CARDINAL
gujaf-337	92	9	383	CARDINAL
gujaf-337	92	10	south africa	GPE
gujaf-337	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-337	93	2	384	CARDINAL
gujaf-337	93	3	nigeria	GPE
gujaf-337	93	4	ahmad abdullahi	PERSON
gujaf-337	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-337	93	6	idris	PERSON
gujaf-337	93	7	…………………………………………………………………………	PRODUCT
gujaf-337	93	8	397-413	CARDINAL
gujaf-337	93	9	5	CARDINAL
gujaf-337	93	10	2, october	DATE
gujaf-337	93	11	2024 315	DATE
gujaf-337	93	12	the nigerian exchange	ORG
gujaf-337	93	13	salisu isyaku dahiru department of accounting	ORG
gujaf-337	93	14	abu business school ahmadu bello university	ORG
gujaf-337	93	15	zaria-nigeria	ORG
gujaf-337	94	1	phd department of accounting	ORG
gujaf-337	94	2	abu business school ahmadu bello university	ORG
gujaf-337	94	3	zaria-nigeria	ORG
gujaf-337	95	1	suleiman salami	PERSON
gujaf-337	95	2	phd department of accounting	ORG
gujaf-337	95	3	abu business school ahmadu bello university	ORG
gujaf-337	95	4	zaria-nigeria	ORG
gujaf-337	96	1	nigerian	NORP
gujaf-337	97	1	$ 717 million	MONEY
gujaf-337	97	2	293.97b	TIME
gujaf-337	97	3	2016	DATE
gujaf-337	97	4	$ 607 million	MONEY
gujaf-337	97	5	2017	CARDINAL
gujaf-337	97	6	15.6%	PERCENT
gujaf-337	98	1	nigeria	GPE
gujaf-337	99	1	eleven 11	DATE
gujaf-337	99	2	nigeria	GPE
gujaf-337	99	3	three	CARDINAL
gujaf-337	99	4	3	CARDINAL
gujaf-337	99	5	eight 8	DATE
gujaf-337	100	1	annual	DATE
gujaf-337	100	2	eight 8	DATE
gujaf-337	100	3	2013	DATE
gujaf-337	100	4	2022	CARDINAL
gujaf-337	103	1	nigeria	GPE
gujaf-337	104	1	nigeria	GPE
gujaf-337	105	1	nigeria	GPE
gujaf-337	106	1	nigeria	GPE
gujaf-337	107	1	nigeria	GPE
gujaf-337	108	1	1.0	CARDINAL
gujaf-337	108	2	one	CARDINAL
gujaf-337	108	3	2021	CARDINAL
gujaf-337	110	1	2015	DATE
gujaf-337	111	1	mailto:karimdele5232@gmail.com	CARDINAL
gujaf-337	111	2	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-337	111	3	5	CARDINAL
gujaf-337	111	4	2, october	DATE
gujaf-337	111	5	2024 316	DATE
gujaf-337	111	6	the past few decades	DATE
gujaf-337	115	1	peter, 2011	ORG
gujaf-337	118	1	artiga & hinton	ORG
gujaf-337	118	2	2019	DATE
gujaf-337	119	1	nigeria	GPE
gujaf-337	119	2	20	CARDINAL
gujaf-337	119	3	the year 2020	DATE
gujaf-337	119	4	babatunde et al.	PERSON
gujaf-337	119	5	2020	DATE
gujaf-337	122	1	approximately half	CARDINAL
gujaf-337	122	2	2021	CARDINAL
gujaf-337	123	1	nigerian	NORP
gujaf-337	124	1	$ 717 million	MONEY
gujaf-337	124	2	2016	DATE
gujaf-337	124	3	$ 607 million	MONEY
gujaf-337	124	4	2017	CARDINAL
gujaf-337	124	5	15.6%	PERCENT
gujaf-337	124	6	2018	DATE
gujaf-337	125	1	nigeria	GPE
gujaf-337	126	1	nigerian	NORP
gujaf-337	127	1	2020	DATE
gujaf-337	128	1	nigeria	GPE
gujaf-337	128	2	ali & sayed	ORG
gujaf-337	128	3	2020	DATE
gujaf-337	128	4	lyeonov et al.	GPE
gujaf-337	128	5	2021	CARDINAL
gujaf-337	128	6	zhou et al.	PERSON
gujaf-337	128	7	2020	DATE
gujaf-337	129	1	nigeria	GPE
gujaf-337	130	1	nigeria	GPE
gujaf-337	130	2	abu & bamidele	ORG
gujaf-337	130	3	2022	CARDINAL
gujaf-337	130	4	arumona et al.	PERSON
gujaf-337	130	5	2019	DATE
gujaf-337	130	6	sani & abubakar	ORG
gujaf-337	130	7	2022	DATE
gujaf-337	131	1	nigeria	GPE
gujaf-337	133	1	penrose	GPE
gujaf-337	133	2	2009	DATE
gujaf-337	134	1	second	ORDINAL
gujaf-337	134	2	penrose	GPE
gujaf-337	135	1	gusau journal of accounting	ORG
gujaf-337	135	2	5	CARDINAL
gujaf-337	135	3	2, october	DATE
gujaf-337	135	4	2024 317	CARDINAL
gujaf-337	135	5	2019	DATE
gujaf-337	136	1	2010	DATE
gujaf-337	138	1	2013	DATE
gujaf-337	141	1	delmar	GPE
gujaf-337	141	2	2006	DATE
gujaf-337	142	1	daunfeldt et al.	PERSON
gujaf-337	142	2	2014	DATE
gujaf-337	144	1	delmar & davidsson	ORG
gujaf-337	144	2	2006	DATE
gujaf-337	147	1	only one	CARDINAL
gujaf-337	147	2	davidsson & wiklund	ORG
gujaf-337	147	3	2017	DATE
gujaf-337	150	1	al.	GPE
gujaf-337	150	2	2020	DATE
gujaf-337	150	3	bui et al.	ORG
gujaf-337	150	4	2020	DATE
gujaf-337	150	5	silva et al.	PERSON
gujaf-337	150	6	2019	DATE
gujaf-337	151	1	al.	GPE
gujaf-337	151	2	2020	DATE
gujaf-337	151	3	bui et al.	ORG
gujaf-337	151	4	2020	DATE
gujaf-337	153	1	senan et al	PERSON
gujaf-337	154	1	2021	CARDINAL
gujaf-337	156	1	one	CARDINAL
gujaf-337	156	2	goodluck & iliemena	ORG
gujaf-337	156	3	2022	CARDINAL
gujaf-337	159	1	pandey & sahu	ORG
gujaf-337	159	2	2017	DATE
gujaf-337	162	1	blay et al.	ORG
gujaf-337	162	2	2019	DATE
gujaf-337	162	3	seran	ORG
gujaf-337	162	4	2022	CARDINAL
gujaf-337	167	1	akhtar et al	PERSON
gujaf-337	167	2	2022	CARDINAL
gujaf-337	167	3	2019	DATE
gujaf-337	167	4	2020	DATE
gujaf-337	167	5	2020	DATE
gujaf-337	167	6	2020	DATE
gujaf-337	167	7	2021	CARDINAL
gujaf-337	167	8	2019	DATE
gujaf-337	167	9	gusau journal of accounting	ORG
gujaf-337	167	10	5	CARDINAL
gujaf-337	167	11	2, october	DATE
gujaf-337	167	12	2024	CARDINAL
gujaf-337	167	13	318	CARDINAL
gujaf-337	167	14	2018	DATE
gujaf-337	168	1	first	ORDINAL
gujaf-337	170	1	2023	CARDINAL
gujaf-337	171	1	iyafekhe	PERSON
gujaf-337	171	2	osemwegie-ero	ORG
gujaf-337	171	3	2023	CARDINAL
gujaf-337	172	1	2021	CARDINAL
gujaf-337	177	1	bakti &	ORG
gujaf-337	177	2	2023	CARDINAL
gujaf-337	177	3	2021	DATE
gujaf-337	180	1	iskandar	ORG
gujaf-337	180	2	2021	CARDINAL
gujaf-337	180	3	loi	GPE
gujaf-337	180	4	khan	GPE
gujaf-337	180	5	2012	DATE
gujaf-337	180	6	2021	CARDINAL
gujaf-337	180	7	afinindy et al	PERSON
gujaf-337	181	1	2021	CARDINAL
gujaf-337	183	1	2019	DATE
gujaf-337	183	2	novitasari	PERSON
gujaf-337	183	3	2021	CARDINAL
gujaf-337	183	4	2020	DATE
gujaf-337	183	5	2021	CARDINAL
gujaf-337	184	1	second	ORDINAL
gujaf-337	184	2	nigeria	GPE
gujaf-337	184	3	2016	DATE
gujaf-337	185	1	2017	DATE
gujaf-337	188	1	2020	DATE
gujaf-337	192	1	egiyi & agu	ORG
gujaf-337	192	2	2023	CARDINAL
gujaf-337	192	3	2023	CARDINAL
gujaf-337	192	4	nworie & gusau journal of accounting	ORG
gujaf-337	192	5	5	CARDINAL
gujaf-337	192	6	2, october	DATE
gujaf-337	192	7	2024 319	DATE
gujaf-337	192	8	2022	CARDINAL
gujaf-337	195	1	2020	DATE
gujaf-337	195	2	2022	CARDINAL
gujaf-337	196	1	loi	PERSON
gujaf-337	196	2	khan	GPE
gujaf-337	196	3	2012	DATE
gujaf-337	196	4	2021	CARDINAL
gujaf-337	197	1	third	ORDINAL
gujaf-337	197	2	nigeria	GPE
gujaf-337	198	1	2019	DATE
gujaf-337	199	1	setiyawati	DATE
gujaf-337	199	2	2021	CARDINAL
gujaf-337	202	1	kaoje & auwal	ORG
gujaf-337	202	2	2020	DATE
gujaf-337	206	1	hapsoro	PERSON
gujaf-337	206	2	2020	DATE
gujaf-337	206	3	radja et al	PERSON
gujaf-337	206	4	2020	DATE
gujaf-337	206	5	2021	CARDINAL
gujaf-337	207	1	2020	DATE
gujaf-337	207	2	setiyawati	DATE
gujaf-337	207	3	2021	CARDINAL
gujaf-337	208	1	2022	CARDINAL
gujaf-337	208	2	gantino	PERSON
gujaf-337	208	3	2021	CARDINAL
gujaf-337	209	1	fifth	ORDINAL
gujaf-337	209	2	nigeria	GPE
gujaf-337	215	1	donaldson	ORG
gujaf-337	215	2	1961	DATE
gujaf-337	215	3	myers	ORG
gujaf-337	215	4	1984	DATE
gujaf-337	219	1	5	CARDINAL
gujaf-337	219	2	2, october	DATE
gujaf-337	219	3	2024 320	CARDINAL
gujaf-337	222	1	1991	DATE
gujaf-337	224	1	1991	DATE
gujaf-337	225	1	rbt	ORG
gujaf-337	227	1	2009	DATE
gujaf-337	228	1	rbt	ORG
gujaf-337	228	2	chiang	PERSON
gujaf-337	228	3	yan	PERSON
gujaf-337	228	4	2011	DATE
gujaf-337	229	1	two	CARDINAL
gujaf-337	231	1	second	ORDINAL
gujaf-337	233	1	3.0	CARDINAL
gujaf-337	234	1	nigerian	NORP
gujaf-337	237	1	2021	CARDINAL
gujaf-337	238	1	11	CARDINAL
gujaf-337	238	2	the nigerian exchange	ORG
gujaf-337	238	3	december 31	DATE
gujaf-337	238	4	2022	CARDINAL
gujaf-337	239	1	8	CARDINAL
gujaf-337	239	2	three	CARDINAL
gujaf-337	239	3	3	CARDINAL
gujaf-337	239	4	secondary	ORDINAL
gujaf-337	239	5	annual	DATE
gujaf-337	239	6	eight	CARDINAL
gujaf-337	239	7	8)	CARDINAL
gujaf-337	239	8	ten	CARDINAL
gujaf-337	239	9	10) years	DATE
gujaf-337	239	10	2013-2022	DATE
gujaf-337	241	1	gusau journal of accounting	ORG
gujaf-337	241	2	5	CARDINAL
gujaf-337	241	3	2, october	DATE
gujaf-337	241	4	2024 321	DATE
gujaf-337	241	5	1	CARDINAL
gujaf-337	241	6	2017	CARDINAL
gujaf-337	241	7	2019	CARDINAL
gujaf-337	241	8	2016	CARDINAL
gujaf-337	241	9	2010	DATE
gujaf-337	241	10	driffield et al	PERSON
gujaf-337	242	1	2005	DATE
gujaf-337	242	2	2024	CARDINAL
gujaf-337	243	1	nigeria	GPE
gujaf-337	248	1	5	CARDINAL
gujaf-337	248	2	2, october	DATE
gujaf-337	248	3	2024 322	DATE
gujaf-337	248	4	2	CARDINAL
gujaf-337	250	1	2	CARDINAL
gujaf-337	250	2	stddev min max grw	PERSON
gujaf-337	250	3	96	CARDINAL
gujaf-337	250	4	0.7854	CARDINAL
gujaf-337	250	5	96	CARDINAL
gujaf-337	250	6	96	CARDINAL
gujaf-337	250	7	43,000,000	CARDINAL
gujaf-337	250	8	2024	CARDINAL
gujaf-337	251	1	2	CARDINAL
gujaf-337	251	2	0.1680	CARDINAL
gujaf-337	251	3	0.1499	CARDINAL
gujaf-337	252	1	nigeria	GPE
gujaf-337	252	2	16.80%	PERCENT
gujaf-337	254	1	0.6288	MONEY
gujaf-337	255	1	nigeria	GPE
gujaf-337	255	2	0.6288	CARDINAL
gujaf-337	256	1	2	CARDINAL
gujaf-337	256	2	45.97%	PERCENT
gujaf-337	256	3	19.33%	PERCENT
gujaf-337	257	1	2.54%	PERCENT
gujaf-337	257	2	88.04%	PERCENT
gujaf-337	258	1	nigeria	GPE
gujaf-337	258	2	13.26%	PERCENT
gujaf-337	258	3	16.13%	PERCENT
gujaf-337	259	1	0.7854	MONEY
gujaf-337	259	2	78.54%	PERCENT
gujaf-337	259	3	1	CARDINAL
gujaf-337	260	1	1.29	CARDINAL
gujaf-337	260	2	6.72	CARDINAL
gujaf-337	260	3	0.15	CARDINAL
gujaf-337	260	4	2.59	CARDINAL
gujaf-337	260	5	0.15	CARDINAL
gujaf-337	260	6	2.59	CARDINAL
gujaf-337	261	1	8,820,000	CARDINAL
gujaf-337	261	2	8,820,000	CARDINAL
gujaf-337	261	3	9,280,000	CARDINAL
gujaf-337	261	4	nigeria	GPE
gujaf-337	262	1	389,000	CARDINAL
gujaf-337	262	2	43,000,000	CARDINAL
gujaf-337	264	1	4.2	CARDINAL
gujaf-337	264	2	gusau journal of accounting	ORG
gujaf-337	264	3	5	CARDINAL
gujaf-337	264	4	2, october	DATE
gujaf-337	264	5	2024	CARDINAL
gujaf-337	264	6	323	PRODUCT
gujaf-337	264	7	3	CARDINAL
gujaf-337	264	8	1.0000	CARDINAL
gujaf-337	265	1	1.0000	CARDINAL
gujaf-337	265	2	1.0000	MONEY
gujaf-337	265	3	0.2516 -0.2863	MONEY
gujaf-337	265	4	1.0000	MONEY
gujaf-337	265	5	2024	CARDINAL
gujaf-337	266	1	3	CARDINAL
gujaf-337	266	2	nigeria	GPE
gujaf-337	267	1	nigeria	GPE
gujaf-337	268	1	nigeria	GPE
gujaf-337	269	1	3	CARDINAL
gujaf-337	269	2	nigeria	GPE
gujaf-337	270	1	nigeria	GPE
gujaf-337	271	1	greater than	PERCENT
gujaf-337	271	2	80%	PERCENT
gujaf-337	272	1	2004	DATE
gujaf-337	274	1	two	CARDINAL
gujaf-337	275	1	4	CARDINAL
gujaf-337	275	2	1	CARDINAL
gujaf-337	275	3	1.09	CARDINAL
gujaf-337	275	4	1.07	CARDINAL
gujaf-337	275	5	1.09	CARDINAL
gujaf-337	275	6	1.15 0.8733	CARDINAL
gujaf-337	275	7	2024	CARDINAL
gujaf-337	276	1	4.3	CARDINAL
gujaf-337	277	1	less than 1 and 10	CARDINAL
gujaf-337	277	2	2004	DATE
gujaf-337	278	1	diagnostic test gusau journal of accounting	ORG
gujaf-337	278	2	5	CARDINAL
gujaf-337	278	3	2, october	DATE
gujaf-337	278	4	2024 324	DATE
gujaf-337	279	1	chi2	ORG
gujaf-337	279	2	3.81	CARDINAL
gujaf-337	279	3	0.4328	CARDINAL
gujaf-337	280	1	pagan lagrange	ORG
gujaf-337	280	2	166.97	CARDINAL
gujaf-337	280	3	0.0000	CARDINAL
gujaf-337	280	4	rem	ORG
gujaf-337	281	1	0.5960	CARDINAL
gujaf-337	282	1	5%	PERCENT
gujaf-337	282	2	0.0343	CARDINAL
gujaf-337	284	1	5	CARDINAL
gujaf-337	284	2	5	CARDINAL
gujaf-337	285	1	0.0447	CARDINAL
gujaf-337	285	2	5.48	MONEY
gujaf-337	285	3	0.0883 0.0326	PRODUCT
gujaf-337	286	1	1.1138 -0.76	MONEY
gujaf-337	286	2	0.445	CARDINAL
gujaf-337	286	3	wald chi	PERSON
gujaf-337	286	4	4	CARDINAL
gujaf-337	286	5	36.15	CARDINAL
gujaf-337	286	6	0.4328	CARDINAL
gujaf-337	286	7	3.81	CARDINAL
gujaf-337	286	8	0.0000 lmt	MONEY
gujaf-337	286	9	0.0000	PRODUCT
gujaf-337	286	10	166.97	CARDINAL
gujaf-337	286	11	0.0343	ORG
gujaf-337	286	12	0.5960 chi2	ORG
gujaf-337	286	13	16.62	CARDINAL
gujaf-337	286	14	2024	CARDINAL
gujaf-337	287	1	p<0.1	ORG
gujaf-337	287	2	5	CARDINAL
gujaf-337	287	3	0.3401	CARDINAL
gujaf-337	287	4	34.01%	PERCENT
gujaf-337	288	1	nigeria	GPE
gujaf-337	288	2	34.01%	PERCENT
gujaf-337	288	3	gusau journal of accounting	ORG
gujaf-337	288	4	5	CARDINAL
gujaf-337	288	5	2, october	DATE
gujaf-337	288	6	2024 325	DATE
gujaf-337	288	7	65.99%	PERCENT
gujaf-337	289	1	5	CARDINAL
gujaf-337	289	2	36.15	CARDINAL
gujaf-337	289	3	1%	PERCENT
gujaf-337	289	4	0.0000	CARDINAL
gujaf-337	292	1	5	CARDINAL
gujaf-337	292	2	0.172	CARDINAL
gujaf-337	293	1	nigeria	GPE
gujaf-337	296	1	first	ORDINAL
gujaf-337	296	2	nigeria	GPE
gujaf-337	297	1	2020	DATE
gujaf-337	297	2	2020	DATE
gujaf-337	297	3	2020	DATE
gujaf-337	298	1	2019	DATE
gujaf-337	299	1	2018	DATE
gujaf-337	300	1	5	CARDINAL
gujaf-337	300	2	0.2232	CARDINAL
gujaf-337	300	3	5.48	CARDINAL
gujaf-337	300	4	1%	PERCENT
gujaf-337	301	1	nigeria	GPE
gujaf-337	304	1	second	ORDINAL
gujaf-337	304	2	nigeria	GPE
gujaf-337	305	1	afinindy et al	PERSON
gujaf-337	306	1	2021	CARDINAL
gujaf-337	306	2	novitasari	PERSON
gujaf-337	306	3	2021	CARDINAL
gujaf-337	307	1	2021	CARDINAL
gujaf-337	308	1	khan	GPE
gujaf-337	308	2	2012	DATE
gujaf-337	309	1	0.0883	CARDINAL
gujaf-337	309	2	2.71	CARDINAL
gujaf-337	309	3	0.007	CARDINAL
gujaf-337	309	4	1%	PERCENT
gujaf-337	310	1	nigeria	GPE
gujaf-337	312	1	third	ORDINAL
gujaf-337	312	2	nigeria	GPE
gujaf-337	314	1	2020	DATE
gujaf-337	315	1	2022	CARDINAL
gujaf-337	315	2	loi	GPE
gujaf-337	315	3	khan	GPE
gujaf-337	315	4	2012	DATE
gujaf-337	315	5	putra	GPE
gujaf-337	315	6	2021	CARDINAL
gujaf-337	316	1	0.1450	CARDINAL
gujaf-337	316	2	1.27	CARDINAL
gujaf-337	316	3	0.203	CARDINAL
gujaf-337	317	1	nigeria	GPE
gujaf-337	319	1	fourth	ORDINAL
gujaf-337	319	2	nigeria	GPE
gujaf-337	321	1	2021	CARDINAL
gujaf-337	321	2	gusau journal of accounting	ORG
gujaf-337	321	3	5	CARDINAL
gujaf-337	321	4	2, october	DATE
gujaf-337	321	5	2024 326	CARDINAL
gujaf-337	323	1	2021	CARDINAL
gujaf-337	324	1	2020	DATE
gujaf-337	325	1	5.0	CARDINAL
gujaf-337	325	2	nigeria	GPE
gujaf-337	326	1	secondary	ORDINAL
gujaf-337	326	2	annual	DATE
gujaf-337	326	3	eight	CARDINAL
gujaf-337	326	4	nigeria	GPE
gujaf-337	326	5	20112022	DATE
gujaf-337	327	1	eleven	CARDINAL
gujaf-337	327	2	11	CARDINAL
gujaf-337	327	3	eight	CARDINAL
gujaf-337	327	4	8)	CARDINAL
gujaf-337	330	1	nigeria	GPE
gujaf-337	330	2	nigeria	GPE
gujaf-337	331	1	nigeria	GPE
gujaf-337	334	1	nigeria	GPE
gujaf-337	335	1	nigeria	GPE
gujaf-337	340	1	nigeria	GPE
gujaf-337	341	1	nigeria	GPE
gujaf-337	342	1	nigeria	GPE
gujaf-337	343	1	abu	GPE
gujaf-337	343	2	s. e., & bamidele	PERSON
gujaf-337	343	3	o. m.	PERSON
gujaf-337	343	4	2022	CARDINAL
gujaf-337	344	1	nigeria	GPE
gujaf-337	345	1	3(3	CARDINAL
gujaf-337	345	2	193	CARDINAL
gujaf-337	346	1	gusau journal of accounting	ORG
gujaf-337	346	2	5	CARDINAL
gujaf-337	346	3	2, october	DATE
gujaf-337	346	4	2024	CARDINAL
gujaf-337	346	5	327	CARDINAL
gujaf-337	346	6	i.	PERSON
gujaf-337	346	7	salim	PERSON
gujaf-337	346	8	d. k.	PERSON
gujaf-337	346	9	2021	CARDINAL
gujaf-337	348	1	international journal of business, economics	ORG
gujaf-337	348	2	24(4	CARDINAL
gujaf-337	348	3	15-22	CARDINAL
gujaf-337	349	1	agboma	GPE
gujaf-337	349	2	a. e.	PERSON
gujaf-337	349	3	2021	CARDINAL
gujaf-337	350	1	nigeria	GPE
gujaf-337	351	1	igbinedion university	ORG
gujaf-337	352	1	akhtar, m., yusheng	ORG
gujaf-337	352	2	k.	PERSON
gujaf-337	352	3	ui-ain	PERSON
gujaf-337	352	4	q., & javaid	ORG
gujaf-337	352	5	h. m.	PERSON
gujaf-337	352	6	2022	CARDINAL
gujaf-337	354	1	1	CARDINAL
gujaf-337	354	2	ali	PERSON
gujaf-337	354	3	a. a.	PERSON
gujaf-337	354	4	m. n.	PERSON
gujaf-337	354	5	2020	DATE
gujaf-337	356	1	the journal of asian finance	ORG
gujaf-337	356	2	705-714	CARDINAL
gujaf-337	356	3	anton	PERSON
gujaf-337	356	4	s. g.	PERSON
gujaf-337	356	5	2019	DATE
gujaf-337	357	1	europe	LOC
gujaf-337	358	1	15(1	CARDINAL
gujaf-337	358	2	209	CARDINAL
gujaf-337	358	3	s., & mogwewabo	ORG
gujaf-337	358	4	2021	CARDINAL
gujaf-337	359	1	kenya	GPE
gujaf-337	360	1	12(4	CARDINAL
gujaf-337	360	2	15	CARDINAL
gujaf-337	361	1	artiga	PERSON
gujaf-337	361	2	s., & hinton	ORG
gujaf-337	361	3	e.	PERSON
gujaf-337	361	4	2019	DATE
gujaf-337	363	1	1-13	DATE
gujaf-337	364	1	arumona	PERSON
gujaf-337	364	2	j.	PERSON
gujaf-337	364	3	l., & omotayo	ORG
gujaf-337	364	4	2019	CARDINAL
gujaf-337	365	1	nigeria	GPE
gujaf-337	366	1	18(4	CARDINAL
gujaf-337	366	2	1-18	CARDINAL
gujaf-337	367	1	d. b.	PERSON
gujaf-337	367	2	m., & desai	ORG
gujaf-337	367	3	s.	PERSON
gujaf-337	367	4	2020	DATE
gujaf-337	369	1	small business economics	ORG
gujaf-337	369	2	54(3	CARDINAL
gujaf-337	369	3	749	CARDINAL
gujaf-337	370	1	babatunde	GPE
gujaf-337	370	2	s.	GPE
gujaf-337	370	3	r., & agho	ORG
gujaf-337	370	4	2020	DATE
gujaf-337	371	1	africa	LOC
gujaf-337	372	1	10(3	CARDINAL
gujaf-337	372	2	371	CARDINAL
gujaf-337	372	3	bakti	GPE
gujaf-337	372	4	i. t., &	PERSON
gujaf-337	372	5	2023	CARDINAL
gujaf-337	373	1	indonesia stock exchange	ORG
gujaf-337	374	1	saudi journal of economics	ORG
gujaf-337	374	2	7(1	DATE
gujaf-337	374	3	9–21	CARDINAL
gujaf-337	375	1	barney	PERSON
gujaf-337	375	2	j. (	PERSON
gujaf-337	375	3	1991	DATE
gujaf-337	377	1	journal of management	ORG
gujaf-337	377	2	17(1	CARDINAL
gujaf-337	377	3	97	CARDINAL
gujaf-337	378	1	blay	ORG
gujaf-337	378	2	m. w.	PERSON
gujaf-337	378	3	cudjoe	PERSON
gujaf-337	378	4	c. s.	PERSON
gujaf-337	378	5	d. o.	PERSON
gujaf-337	378	6	2019	CARDINAL
gujaf-337	380	1	6(1	CARDINAL
gujaf-337	380	2	1–12	CARDINAL
gujaf-337	381	1	s. f., & hartoko	PERSON
gujaf-337	381	2	s.	PERSON
gujaf-337	381	3	2022	CARDINAL
gujaf-337	383	1	european journal of business and management research	ORG
gujaf-337	383	2	7(3	CARDINAL
gujaf-337	383	3	7	CARDINAL
gujaf-337	384	1	bui	ORG
gujaf-337	384	2	t. d., & nguyen	ORG
gujaf-337	384	3	l. a.	PERSON
gujaf-337	384	4	2020	DATE
gujaf-337	385	1	5	CARDINAL
gujaf-337	385	2	2, october	DATE
gujaf-337	385	3	2024 328	DATE
gujaf-337	385	4	vietnam	GPE
gujaf-337	386	1	journal of asian business	ORG
gujaf-337	386	2	27(2	CARDINAL
gujaf-337	386	3	253271	DATE
gujaf-337	387	1	chiang	PERSON
gujaf-337	387	2	2011	DATE
gujaf-337	388	1	taiwan	GPE
gujaf-337	389	1	small business & entrepreneurship	ORG
gujaf-337	389	2	24(4	CARDINAL
gujaf-337	389	3	513	CARDINAL
gujaf-337	390	1	a. o.	PERSON
gujaf-337	390	2	o. f. (	PERSON
gujaf-337	390	3	2020	DATE
gujaf-337	391	1	nigeria	GPE
gujaf-337	392	1	european journal of business and management	ORG
gujaf-337	392	2	93-99	CARDINAL
gujaf-337	393	1	dahiyat	PERSON
gujaf-337	393	2	a.	PERSON
gujaf-337	393	3	2021	CARDINAL
gujaf-337	395	1	jordan	GPE
gujaf-337	396	1	international journal of academic research	ORG
gujaf-337	396	2	6(1	CARDINAL
gujaf-337	396	3	35-40	CARDINAL
gujaf-337	397	1	dang, h. n.	PERSON
gujaf-337	397	2	t. t.	PERSON
gujaf-337	397	3	ngo	GPE
gujaf-337	397	4	t., & hoang	ORG
gujaf-337	397	5	h. t. v.	PERSON
gujaf-337	398	1	2019	DATE
gujaf-337	399	1	vietnam	GPE
gujaf-337	400	1	30(1	CARDINAL
gujaf-337	400	2	144-160	CARDINAL
gujaf-337	400	3	daunfeldt	ORG
gujaf-337	400	4	s. o.	PERSON
gujaf-337	400	5	elert	PERSON
gujaf-337	400	6	n., & johansson	ORG
gujaf-337	400	7	2014	DATE
gujaf-337	402	1	14	DATE
gujaf-337	402	2	337	CARDINAL
gujaf-337	403	1	davidsson	PERSON
gujaf-337	403	2	j. (2017	ORG
gujaf-337	405	1	blackwell	ORG
gujaf-337	405	2	26	CARDINAL
gujaf-337	406	1	delmar	GPE
gujaf-337	406	2	f., & davidsson	ORG
gujaf-337	406	3	2006	DATE
gujaf-337	408	1	87	CARDINAL
gujaf-337	409	1	donaldson	ORG
gujaf-337	409	2	1961	DATE
gujaf-337	411	1	harvard graduate school of management	ORG
gujaf-337	411	2	boston	GPE
gujaf-337	411	3	ma	GPE
gujaf-337	411	4	dosi	NORP
gujaf-337	411	5	i.	PERSON
gujaf-337	411	6	2019	DATE
gujaf-337	413	1	european	NORP
gujaf-337	413	2	6(1	CARDINAL
gujaf-337	413	3	45	CARDINAL
gujaf-337	414	1	driffield	PERSON
gujaf-337	414	2	n.	PERSON
gujaf-337	414	3	s.	PERSON
gujaf-337	414	4	2005	DATE
gujaf-337	416	1	east asia	LOC
gujaf-337	417	1	0505010	DATE
gujaf-337	418	1	dzafic	ORG
gujaf-337	418	2	j., & polic	ORG
gujaf-337	418	3	n.	PERSON
gujaf-337	418	4	2019	DATE
gujaf-337	419	1	bosnia & herzegovina	ORG
gujaf-337	420	1	eurasian	NORP
gujaf-337	420	2	7(1	CARDINAL
gujaf-337	420	3	65-73	CARDINAL
gujaf-337	421	1	egiyi	PERSON
gujaf-337	421	2	m. a. & agu	ORG
gujaf-337	421	3	w. n. &	ORG
gujaf-337	421	4	2023	CARDINAL
gujaf-337	422	1	nigeria	GPE
gujaf-337	423	1	global journal of finance	ORG
gujaf-337	423	2	6(4	CARDINAL
gujaf-337	423	3	33	CARDINAL
gujaf-337	425	1	g. r. m.	PERSON
gujaf-337	425	2	2020	DATE
gujaf-337	426	1	sri lankan	NORP
gujaf-337	427	1	journal of management	ORG
gujaf-337	427	2	65	CARDINAL
gujaf-337	428	1	goodluck	ORG
gujaf-337	428	2	h. c.	PERSON
gujaf-337	428	3	r. o.	PERSON
gujaf-337	428	4	2022	CARDINAL
gujaf-337	430	1	8(3	DATE
gujaf-337	430	2	162	CARDINAL
gujaf-337	431	1	https://doi.org/10.5281/zenodo.10440971 gusau journal of accounting	ORG
gujaf-337	431	2	5	CARDINAL
gujaf-337	431	3	2, october	DATE
gujaf-337	431	4	2024	CARDINAL
gujaf-337	431	5	329	PRODUCT
gujaf-337	431	6	d.n.	GPE
gujaf-337	431	7	2004	DATE
gujaf-337	432	1	econométrie	PERSON
gujaf-337	432	2	17	CARDINAL
gujaf-337	433	1	2015	CARDINAL
gujaf-337	434	1	us	GPE
gujaf-337	435	1	the journal of industrial economics	ORG
gujaf-337	435	2	35(4	CARDINAL
gujaf-337	435	3	hamouri	GPE
gujaf-337	435	4	m., & ghazalat	ORG
gujaf-337	435	5	2018	DATE
gujaf-337	436	1	amman stock exchange	ORG
gujaf-337	437	1	154	CARDINAL
gujaf-337	438	1	hapsoro	PERSON
gujaf-337	438	2	d., & falih	ORG
gujaf-337	438	3	z. n. (	PERSON
gujaf-337	438	4	2020	DATE
gujaf-337	440	1	21(2	CARDINAL
gujaf-337	440	2	240-257	CARDINAL
gujaf-337	441	1	s.	PERSON
gujaf-337	441	2	2013	DATE
gujaf-337	443	1	buletin ekonomi	PERSON
gujaf-337	443	2	dan perbankan	PERSON
gujaf-337	443	3	16(2	CARDINAL
gujaf-337	443	4	115	CARDINAL
gujaf-337	444	1	iskandar	ORG
gujaf-337	444	2	d.	PERSON
gujaf-337	444	3	2021	CARDINAL
gujaf-337	446	1	international journal of management	ORG
gujaf-337	446	2	3(5	CARDINAL
gujaf-337	446	3	2582-2599	CARDINAL
gujaf-337	447	1	iyafekhe	PERSON
gujaf-337	447	2	j. o.	PERSON
gujaf-337	447	3	2023	CARDINAL
gujaf-337	448	1	nigeria	GPE
gujaf-337	449	1	7th	ORDINAL
gujaf-337	449	2	annual	DATE
gujaf-337	450	1	kaoje	PERSON
gujaf-337	450	2	a. n., & auwal	PERSON
gujaf-337	450	3	b. m.	PERSON
gujaf-337	450	4	2020	DATE
gujaf-337	451	1	nigeria	GPE
gujaf-337	452	1	journal of research	ORG
gujaf-337	452	2	8(1	CARDINAL
gujaf-337	452	3	01–08	CARDINAL
gujaf-337	453	1	loi	GPE
gujaf-337	453	2	t. h., & khan	ORG
gujaf-337	453	3	a. a.	PERSON
gujaf-337	453	4	2012	DATE
gujaf-337	454	1	belgian	NORP
gujaf-337	455	1	faculteit economie en bedrijfskunde	ORG
gujaf-337	456	1	dostupno na	PERSON
gujaf-337	458	1	20of%	CARDINAL
gujaf-337	459	1	20from% 20belgian%	EVENT
gujaf-337	460	1	pdf	ORG
gujaf-337	460	2	28	CARDINAL
gujaf-337	461	1	lyeonov	GPE
gujaf-337	461	2	s.	GPE
gujaf-337	461	3	bilan	ORG
gujaf-337	461	4	s., yarovenko, h.	ORG
gujaf-337	461	5	2021	CARDINAL
gujaf-337	463	1	economics & sociology	ORG
gujaf-337	463	2	14(3	CARDINAL
gujaf-337	463	3	322	CARDINAL
gujaf-337	464	1	margono	PERSON
gujaf-337	464	2	f. p.	PERSON
gujaf-337	464	3	r.	PERSON
gujaf-337	464	4	2021	CARDINAL
gujaf-337	465	1	indonesia stock exchange	ORG
gujaf-337	466	1	copernican journal of finance	ORG
gujaf-337	466	2	10(2	DATE
gujaf-337	466	3	45	CARDINAL
gujaf-337	467	1	markonah	ORG
gujaf-337	467	2	m., salim, a., & franciska	PERSON
gujaf-337	467	3	j. (2020	PERSON
gujaf-337	469	1	dinasti international journal of economics	ORG
gujaf-337	469	2	1(1	CARDINAL
gujaf-337	469	3	83	CARDINAL
gujaf-337	469	4	mateev, m., & anastasov	ORG
gujaf-337	469	5	2010	DATE
gujaf-337	470	1	eastern europe	LOC
gujaf-337	472	1	269	CARDINAL
gujaf-337	473	1	muthike	PERSON
gujaf-337	473	2	s. w.	PERSON
gujaf-337	473	3	2017	CARDINAL
gujaf-337	474	1	kenya	GPE
gujaf-337	474	2	university of nairobi	ORG
gujaf-337	475	1	myers	ORG
gujaf-337	475	2	s. c. & majluf	ORG
gujaf-337	475	3	n. s.	PERSON
gujaf-337	475	4	1984	DATE
gujaf-337	477	1	13	CARDINAL
gujaf-337	477	2	187221	DATE
gujaf-337	477	3	gusau journal of accounting	ORG
gujaf-337	477	4	5	CARDINAL
gujaf-337	477	5	2, october	DATE
gujaf-337	477	6	2024	CARDINAL
gujaf-337	477	7	330	CARDINAL
gujaf-337	477	8	nigerian bureau of statistics	ORG
gujaf-337	477	9	2020	DATE
gujaf-337	480	1	novitasari	PERSON
gujaf-337	480	2	t., & sunarto	ORG
gujaf-337	481	1	2021	CARDINAL
gujaf-337	482	1	the indonesia stock exchange	ORG
gujaf-337	482	2	2015-2020	DATE
gujaf-337	483	1	jurnal akuntansi	PERSON
gujaf-337	483	2	dan sistem informasi akuntansi	PERSON
gujaf-337	483	3	5(3	DATE
gujaf-337	483	4	512-525	CARDINAL
gujaf-337	484	1	nurwulandari, a.	PERSON
gujaf-337	484	2	2021	CARDINAL
gujaf-337	486	1	akuntansi	ORG
gujaf-337	486	2	4(2	CARDINAL
gujaf-337	486	3	257	CARDINAL
gujaf-337	487	1	g. o. & agwaramgbo	ORG
gujaf-337	487	2	j. c.	PERSON
gujaf-337	487	3	2023	CARDINAL
gujaf-337	488	1	nigeria	GPE
gujaf-337	489	1	7(2	CARDINAL
gujaf-337	489	2	166	CARDINAL
gujaf-337	490	1	moedu	GPE
gujaf-337	491	1	c. i.	PERSON
gujaf-337	491	2	2023	CARDINAL
gujaf-337	492	1	nigeria	GPE
gujaf-337	493	1	international journal of trend	ORG
gujaf-337	493	2	7(1	DATE
gujaf-337	493	3	77	CARDINAL
gujaf-337	495	1	pandey	PERSON
gujaf-337	495	2	k. d.	PERSON
gujaf-337	495	3	& sahu	PERSON
gujaf-337	495	4	t. n.	PERSON
gujaf-337	495	5	2017	CARDINAL
gujaf-337	496	1	indian	NORP
gujaf-337	497	1	asian journal of research	ORG
gujaf-337	497	2	265	CARDINAL
gujaf-337	498	1	penrose	GPE
gujaf-337	498	2	e. t.	PERSON
gujaf-337	498	3	2009	DATE
gujaf-337	500	1	oxford university press	ORG
gujaf-337	502	1	2018	DATE
gujaf-337	503	1	nigeria	GPE
gujaf-337	505	1	putra	GPE
gujaf-337	505	2	d. c.	PERSON
gujaf-337	505	3	2021	CARDINAL
gujaf-337	507	1	2(27	DATE
gujaf-337	507	2	26	CARDINAL
gujaf-337	508	1	radja	PERSON
gujaf-337	508	2	f. l.	PERSON
gujaf-337	508	3	l. g. s.	PERSON
gujaf-337	508	4	2020	DATE
gujaf-337	510	1	international journal of economics	ORG
gujaf-337	510	2	7(11	CARDINAL
gujaf-337	510	3	18	CARDINAL
gujaf-337	511	1	reschiwati	GPE
gujaf-337	511	2	r.	NORP
gujaf-337	511	3	syahdina	GPE
gujaf-337	511	4	a., & handayani	ORG
gujaf-337	511	5	2020	DATE
gujaf-337	513	1	25(6	CARDINAL
gujaf-337	513	2	325	CARDINAL
gujaf-337	514	1	robson	ORG
gujaf-337	514	2	j. a.	PERSON
gujaf-337	514	3	haugh, h. m., & obeng	ORG
gujaf-337	514	4	b. a.	PERSON
gujaf-337	514	5	2009	DATE
gujaf-337	515	1	ghana	GPE
gujaf-337	515	2	africa	LOC
gujaf-337	516	1	small business economics	ORG
gujaf-337	516	2	32	DATE
gujaf-337	516	3	331	CARDINAL
gujaf-337	517	1	sani	GPE
gujaf-337	517	2	s., & abubakar	ORG
gujaf-337	517	3	k. s.	PERSON
gujaf-337	517	4	2022	CARDINAL
gujaf-337	518	1	nigeria	GPE
gujaf-337	519	1	umyu journal of accounting	ORG
gujaf-337	519	2	4(2	CARDINAL
gujaf-337	519	3	1-15	CARDINAL
gujaf-337	520	1	senan	DATE
gujaf-337	520	2	n. a. m.	PERSON
gujaf-337	520	3	ahmad	PERSON
gujaf-337	520	4	s.	PERSON
gujaf-337	520	5	m. i.	PERSON
gujaf-337	520	6	e. a.	PERSON
gujaf-337	520	7	2021	CARDINAL
gujaf-337	521	1	indian	NORP
gujaf-337	522	1	322	CARDINAL
gujaf-337	523	1	silva	ORG
gujaf-337	523	2	m. x.	PERSON
gujaf-337	523	3	z.	PERSON
gujaf-337	523	4	2019	DATE
gujaf-337	524	1	portuguese	NORP
gujaf-337	525	1	47	DATE
gujaf-337	525	2	460	CARDINAL
gujaf-337	526	1	https://www.ijtsrd.com/papers/ijtsrd52600.pdf https://pharmexcil.com/circulars/index/2018 gusau journal of accounting	ORG
gujaf-337	526	2	5	CARDINAL
gujaf-337	526	3	2, october	DATE
gujaf-337	526	4	2024	CARDINAL
gujaf-337	526	5	331 sudiyatno	QUANTITY
gujaf-337	526	6	b.	PERSON
gujaf-337	526	7	puspitasari	NORP
gujaf-337	526	8	e.	PERSON
gujaf-337	526	9	t., & asyif	ORG
gujaf-337	526	10	m. m.	PERSON
gujaf-337	526	11	2020	DATE
gujaf-337	527	1	indonesia	GPE
gujaf-337	528	1	the journal of asian finance	ORG
gujaf-337	528	2	7(11	CARDINAL
gujaf-337	528	3	769	CARDINAL
gujaf-337	529	1	sudrajat	ORG
gujaf-337	529	2	j., & setiyawati	ORG
gujaf-337	529	3	2021	CARDINAL
gujaf-337	531	1	dinasti international journal of economics	ORG
gujaf-337	531	2	2(1	CARDINAL
gujaf-337	531	3	13	CARDINAL
gujaf-337	532	1	https://doi.org/10.38035/dijefa.v2i1	PERSON
gujaf-337	533	1	susilo	ORG
gujaf-337	533	2	2022	CARDINAL
gujaf-337	535	1	journal of economics	ORG
gujaf-337	535	2	5(12	CARDINAL
gujaf-337	535	3	3763-3768	CARDINAL
gujaf-337	536	1	10.47191	CARDINAL
gujaf-337	537	1	wahyudi	NORP
gujaf-337	537	2	s. m.	PERSON
gujaf-337	537	3	2020	DATE
gujaf-337	539	1	international journal of management	ORG
gujaf-337	539	2	2(4	CARDINAL
gujaf-337	539	3	161169	DATE
gujaf-337	540	1	wangsih	ORG
gujaf-337	540	2	i. c.	PERSON
gujaf-337	540	3	yanti	GPE
gujaf-337	540	4	d. r.	PERSON
gujaf-337	540	5	yohana	PERSON
gujaf-337	540	6	kalbuana	PERSON
gujaf-337	540	7	n., & cahyadi	ORG
gujaf-337	540	8	c. i.	PERSON
gujaf-337	540	9	2021	CARDINAL
gujaf-337	542	1	international journal of economics	ORG
gujaf-337	542	2	5(4	CARDINAL
gujaf-337	542	3	134	CARDINAL
gujaf-337	544	1	2021	CARDINAL
gujaf-337	545	1	2021	CARDINAL
gujaf-337	547	1	i. s.	PERSON
gujaf-337	547	2	pahi	GPE
gujaf-337	547	3	d., & gangakhedkar	ORG
gujaf-337	547	4	r.	PERSON
gujaf-337	547	5	2021	CARDINAL
gujaf-337	548	1	asia-pacific markets	LOC
gujaf-337	549	1	european journal of management and business economics	ORG
gujaf-337	549	2	31(1	CARDINAL
gujaf-337	549	3	115	CARDINAL
gujaf-337	550	1	zhou	PERSON
gujaf-337	550	2	l.	PERSON
gujaf-337	550	3	s.	PERSON
gujaf-337	550	4	h. a.	PERSON
gujaf-337	550	5	xu	PERSON
gujaf-337	550	6	x.	GPE
gujaf-337	550	7	salman	PERSON
gujaf-337	550	8	m.	PERSON
gujaf-337	550	9	m. o., & afua	PERSON
gujaf-337	550	10	t. m. n. (	PERSON
gujaf-337	550	11	2020	DATE
gujaf-337	552	1	bmc health services research	ORG
gujaf-337	552	2	20	CARDINAL
gujaf-337	552	3	1	CARDINAL
gujaf-337	553	1	zuhroh,	ORG
gujaf-337	553	2	i.	PERSON
gujaf-337	553	3	2019	DATE
gujaf-337	555	1	islamic economics	ORG
gujaf-337	556	1	https://doi.org/10.38035/dijefa.v2i1 https://www.who.int/publications/i/item/9789240005105	TIME