id	sid	eid	entity	type
gujaf-338	1	1	gusau journal of accounting	ORG
gujaf-338	1	2	5	CARDINAL
gujaf-338	1	3	2, october	DATE
gujaf-338	1	4	2024	DATE
gujaf-338	2	1	5	CARDINAL
gujaf-338	2	2	2	CARDINAL
gujaf-338	2	3	october	DATE
gujaf-338	2	4	2024	CARDINAL
gujaf-338	2	5	2756-665x	CARDINAL
gujaf-338	2	6	social sciences	ORG
gujaf-338	2	7	federal university gusau	ORG
gujaf-338	2	8	zamfara state	GPE
gujaf-338	2	9	gusau journal of accounting	ORG
gujaf-338	2	10	5	CARDINAL
gujaf-338	2	11	2, october	DATE
gujaf-338	2	12	2024	CARDINAL
gujaf-338	2	13	5	CARDINAL
gujaf-338	2	14	2	CARDINAL
gujaf-338	2	15	october	DATE
gujaf-338	2	16	2024	CARDINAL
gujaf-338	2	17	2756-665x	CARDINAL
gujaf-338	2	18	social sciences	ORG
gujaf-338	2	19	federal university gusau	ORG
gujaf-338	2	20	zamfara state	GPE
gujaf-338	3	1	ahmadu bello university press limited	ORG
gujaf-338	3	2	zaria kaduna	PERSON
gujaf-338	3	3	nigeria	GPE
gujaf-338	4	1	08065949711	CARDINAL
gujaf-338	4	2	069-879121	CARDINAL
gujaf-338	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-338	5	2	5	CARDINAL
gujaf-338	5	3	2, october	DATE
gujaf-338	5	4	2024	CARDINAL
gujaf-338	5	5	shehu usman hassan department	PERSON
gujaf-338	6	1	muhammad mustapha	PERSON
gujaf-338	6	2	ahmadu bello university	ORG
gujaf-338	6	3	zaria	PERSON
gujaf-338	6	4	kaduna state	GPE
gujaf-338	7	1	umar farouk	PERSON
gujaf-338	7	2	federal university gusau	ORG
gujaf-338	7	3	zamfara state	GPE
gujaf-338	8	1	modu kumshe department of accounting	ORG
gujaf-338	8	2	university of maiduguri	ORG
gujaf-338	8	3	borno	GPE
gujaf-338	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-338	9	2	paul university	ORG
gujaf-338	10	1	prof kabir tahir hamid	PERSON
gujaf-338	10	2	bayero university	ORG
gujaf-338	10	3	kano	ORG
gujaf-338	11	1	prof	PERSON
gujaf-338	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-338	12	2	university of jos	ORG
gujaf-338	13	1	clifford ofurum department of accounting	ORG
gujaf-338	13	2	university of portharcourt	ORG
gujaf-338	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-338	15	2	ahmadu bello university	ORG
gujaf-338	15	3	zaria	PERSON
gujaf-338	16	1	prof	PERSON
gujaf-338	17	1	yusuf	PERSON
gujaf-338	18	1	b. rahman	PERSON
gujaf-338	18	2	lagos state university	ORG
gujaf-338	20	1	suleiman a. s. aruwa	PERSON
gujaf-338	20	2	nasarawa state university	ORG
gujaf-338	20	3	keffi	GPE
gujaf-338	22	1	muhammad junaidu	PERSON
gujaf-338	22	2	kurawa department of accounting	ORG
gujaf-338	22	3	university kano	ORG
gujaf-338	24	1	muhammad habibu sabari department	PERSON
gujaf-338	24	2	ahmadu bello university	ORG
gujaf-338	24	3	zaria.	PERSON
gujaf-338	25	1	gusau journal of accounting	ORG
gujaf-338	25	2	5	CARDINAL
gujaf-338	25	3	2, october	DATE
gujaf-338	25	4	2024	CARDINAL
gujaf-338	26	1	okpanachi joshua department of accounting	ORG
gujaf-338	26	2	nigerian defence academy	ORG
gujaf-338	26	3	kaduna	GPE
gujaf-338	27	1	hassan ibrahim department	PERSON
gujaf-338	27	2	ibb university	ORG
gujaf-338	27	3	niger state	GPE
gujaf-338	28	1	prof	PERSON
gujaf-338	29	1	mary okwo department of accounting	ORG
gujaf-338	29	2	enugu state university of science and technology	ORG
gujaf-338	31	1	aminu isah department of accounting	ORG
gujaf-338	31	2	bayero university	ORG
gujaf-338	31	3	kano	ORG
gujaf-338	32	1	prof	PERSON
gujaf-338	33	1	ahmadu bello department of accounting	ORG
gujaf-338	33	2	ahmadu bello university	ORG
gujaf-338	33	3	zaria	PERSON
gujaf-338	34	1	prof	PERSON
gujaf-338	35	1	musa yelwa abubakar department	PERSON
gujaf-338	35	2	usmanu danfodiyo university	ORG
gujaf-338	35	3	sokoto state	ORG
gujaf-338	36	1	prof	ORG
gujaf-338	37	1	salisu abubakar department of accounting	ORG
gujaf-338	37	2	ahmadu bello university	ORG
gujaf-338	37	3	zaria	PERSON
gujaf-338	37	4	kaduna state	GPE
gujaf-338	38	1	prof	PERSON
gujaf-338	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-338	39	2	bayero university	ORG
gujaf-338	40	1	prof	PERSON
gujaf-338	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-338	41	2	dutse	GPE
gujaf-338	41	3	jigawa state	GPE
gujaf-338	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-338	43	2	nigerian defence academy	ORG
gujaf-338	43	3	kaduna state	GPE
gujaf-338	44	1	prof	PERSON
gujaf-338	45	1	saidu adamu department of accounting	ORG
gujaf-338	47	1	american university of nigeria	ORG
gujaf-338	47	2	yola	ORG
gujaf-338	48	1	prof	PERSON
gujaf-338	49	1	fatima	PERSON
gujaf-338	49	2	university of maiduguri	ORG
gujaf-338	49	3	borno	GPE
gujaf-338	50	1	dr.	PERSON
gujaf-338	50	2	nasiru a. ka’oje	PERSON
gujaf-338	50	3	usmanu danfodiyo university	ORG
gujaf-338	50	4	sokoto	PERSON
gujaf-338	51	1	aminu abdullahi department of accounting	ORG
gujaf-338	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-338	52	1	gusau journal of accounting	ORG
gujaf-338	52	2	5	CARDINAL
gujaf-338	52	3	2, october	DATE
gujaf-338	52	4	2024	CARDINAL
gujaf-338	52	5	nasiru yunusa department	PERSON
gujaf-338	52	6	ahmadu bello university	ORG
gujaf-338	52	7	zaria	PERSON
gujaf-338	53	1	aisha	PERSON
gujaf-338	53	2	muhammad department	PERSON
gujaf-338	53	3	ahmadu bello university	ORG
gujaf-338	53	4	zaria	PERSON
gujaf-338	54	1	lawal muhammad	PERSON
gujaf-338	54	2	ahmadu bello university	ORG
gujaf-338	54	3	zaria	PERSON
gujaf-338	55	1	bashir umar farouk	PERSON
gujaf-338	55	2	federal university gusau	ORG
gujaf-338	55	3	zamfara state	GPE
gujaf-338	56	1	dr emmanuel omokhuale department	PERSON
gujaf-338	56	2	federal university gusau	ORG
gujaf-338	57	1	state advisory board	ORG
gujaf-338	58	1	kabiru isah	PERSON
gujaf-338	58	2	bayero university kano	ORG
gujaf-338	59	1	bashir	PERSON
gujaf-338	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-338	59	3	sokoto state	ORG
gujaf-338	61	1	muhammad tanko	PERSON
gujaf-338	61	2	kaduna state university	ORG
gujaf-338	61	3	kaduna	GPE
gujaf-338	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-338	62	2	sokoto state	ORG
gujaf-338	64	1	aliyu sulaiman kantudu	PERSON
gujaf-338	64	2	university kano	ORG
gujaf-338	65	1	yazid kabir ibrahim	PERSON
gujaf-338	65	2	federal university gusau	ORG
gujaf-338	65	3	zamfara state	GPE
gujaf-338	66	1	gusau journal of accounting	ORG
gujaf-338	66	2	5	CARDINAL
gujaf-338	66	3	2, october	DATE
gujaf-338	66	4	2024	CARDINAL
gujaf-338	66	5	gusau journal of accounting	ORG
gujaf-338	67	1	two	CARDINAL
gujaf-338	67	2	april and october annually	DATE
gujaf-338	68	1	the department of accounting	ORG
gujaf-338	68	2	social sciences	ORG
gujaf-338	68	3	federal university gusau	ORG
gujaf-338	68	4	zamfara state	GPE
gujaf-338	68	5	nigeria	GPE
gujaf-338	68	6	islamic finance	ORG
gujaf-338	68	7	islamic	NORP
gujaf-338	69	1	english	LANGUAGE
gujaf-338	70	1	more than 15	CARDINAL
gujaf-338	70	2	a4	ORG
gujaf-338	70	3	1.5	CARDINAL
gujaf-338	70	4	12	CARDINAL
gujaf-338	71	1	25 percent	PERCENT
gujaf-338	72	1	5000	CARDINAL
gujaf-338	72	2	more than 250	CARDINAL
gujaf-338	72	3	four	CARDINAL
gujaf-338	73	1	apa 7th	PRODUCT
gujaf-338	74	1	5	CARDINAL
gujaf-338	74	2	2, october	DATE
gujaf-338	74	3	2024	CARDINAL
gujaf-338	78	1	fcmb	PERSON
gujaf-338	78	2	7278465011	DATE
gujaf-338	78	3	gusau journal of accounting	ORG
gujaf-338	78	4	a.u	PERSON
gujaf-338	78	5	federal university gusau	ORG
gujaf-338	78	6	zamfara state	GPE
gujaf-338	80	1	+2348069393824	DATE
gujaf-338	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-338	80	3	5	CARDINAL
gujaf-338	80	4	2, october	DATE
gujaf-338	80	5	2024	CARDINAL
gujaf-338	80	6	nigeria	GPE
gujaf-338	80	7	two	CARDINAL
gujaf-338	80	8	joseph olorunfemi akande	PERSON
gujaf-338	80	9	phd	PERSON
gujaf-338	80	10	1-18	CARDINAL
gujaf-338	80	11	nigeria	GPE
gujaf-338	80	12	fatima shehu giwa	PERSON
gujaf-338	81	1	benjamin kumai gugong	PERSON
gujaf-338	81	2	gloria pam dachomo	PERSON
gujaf-338	81	3	19-33	CARDINAL
gujaf-338	81	4	issa	PERSON
gujaf-338	81	5	abdulkadri	PERSON
gujaf-338	81	6	34	CARDINAL
gujaf-338	81	7	dmbs	ORG
gujaf-338	81	8	nigeria florence	GPE
gujaf-338	81	9	benjamin kumai gugong	PERSON
gujaf-338	81	10	augustine ayuba	ORG
gujaf-338	81	11	idris mohammed	PERSON
gujaf-338	81	12	covid-19	PERSON
gujaf-338	81	13	nigeria	GPE
gujaf-338	81	14	abdulrahman ngadi	PERSON
gujaf-338	81	15	abubakar	PERSON
gujaf-338	81	16	aliyu	PERSON
gujaf-338	81	17	abdu	PERSON
gujaf-338	81	18	abubakar	PERSON
gujaf-338	81	19	87	CARDINAL
gujaf-338	81	20	nigeria	GPE
gujaf-338	82	1	saka tunde abdulsalam	PERSON
gujaf-338	82	2	ph.d	NORP
gujaf-338	82	3	88-108	CARDINAL
gujaf-338	82	4	nigeria	GPE
gujaf-338	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-338	82	6	nigeria	GPE
gujaf-338	83	1	muhammad	PERSON
gujaf-338	83	2	aisha chado	PERSON
gujaf-338	83	3	142	CARDINAL
gujaf-338	83	4	nigeria	GPE
gujaf-338	83	5	joseph olorunfemi	PERSON
gujaf-338	83	6	143	CARDINAL
gujaf-338	83	7	nigeria	GPE
gujaf-338	83	8	ahmad abdullahi	PERSON
gujaf-338	83	9	dr ibrahim mohammed	PERSON
gujaf-338	83	10	dr isma’il	PERSON
gujaf-338	83	11	idris	PERSON
gujaf-338	83	12	156-171	QUANTITY
gujaf-338	83	13	202	CARDINAL
gujaf-338	83	14	nigeria	GPE
gujaf-338	84	1	muhammad	PERSON
gujaf-338	84	2	aisha chado	PERSON
gujaf-338	84	3	203	CARDINAL
gujaf-338	84	4	nigeria	GPE
gujaf-338	84	5	kayode david kolawole	PERSON
gujaf-338	84	6	222	CARDINAL
gujaf-338	84	7	5	CARDINAL
gujaf-338	84	8	2, october	DATE
gujaf-338	84	9	2024	DATE
gujaf-338	84	10	nigeria	GPE
gujaf-338	85	1	haruna muhammed musa	PERSON
gujaf-338	85	2	235	CARDINAL
gujaf-338	85	3	nigeria	GPE
gujaf-338	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-338	85	5	249-261	CARDINAL
gujaf-338	85	6	benue state	GPE
gujaf-338	85	7	nigeria	GPE
gujaf-338	85	8	caleb john	PERSON
gujaf-338	86	1	aliyu nuraddeen shehu	PERSON
gujaf-338	86	2	bello a. ahmad	PERSON
gujaf-338	86	3	ahmed aliyu	PERSON
gujaf-338	86	4	abdullahi phd	PERSON
gujaf-338	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-338	86	6	nigeria	GPE
gujaf-338	87	1	ibrahim kabir adedeji	PERSON
gujaf-338	87	2	dr ibrahim muhammed	PERSON
gujaf-338	88	1	muhammed habibu sabari prof	PERSON
gujaf-338	89	1	abiodun popoola	PERSON
gujaf-338	89	2	283	CARDINAL
gujaf-338	89	3	nigerian	NORP
gujaf-338	89	4	rofiat, prof	ORG
gujaf-338	90	1	sani abdullahi	PERSON
gujaf-338	90	2	dr.	PERSON
gujaf-338	90	3	ibrahim mohammed	PERSON
gujaf-338	91	1	ahmad dogarawa	PERSON
gujaf-338	91	2	.298-314	CARDINAL
gujaf-338	91	3	the nigerian exchange	ORG
gujaf-338	91	4	salisu isyaku dahiru	ORG
gujaf-338	91	5	adeyemi	GPE
gujaf-338	91	6	phd	PERSON
gujaf-338	91	7	suleiman salami	PERSON
gujaf-338	91	8	phd	PERSON
gujaf-338	91	9	315	CARDINAL
gujaf-338	91	10	lagos	GPE
gujaf-338	91	11	nigeria	GPE
gujaf-338	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-338	92	1	332-343	CARDINAL
gujaf-338	92	2	nigeria	GPE
gujaf-338	92	3	emmanuel imuede	PERSON
gujaf-338	92	4	344-356	CARDINAL
gujaf-338	92	5	nigeria	GPE
gujaf-338	92	6	daniel gbadebo	PERSON
gujaf-338	92	7	357	CARDINAL
gujaf-338	92	8	369	CARDINAL
gujaf-338	92	9	383	CARDINAL
gujaf-338	92	10	south africa	GPE
gujaf-338	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-338	93	2	384	CARDINAL
gujaf-338	93	3	nigeria	GPE
gujaf-338	93	4	ahmad abdullahi	PERSON
gujaf-338	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-338	93	6	idris	PERSON
gujaf-338	93	7	…………………………………………………………………………	PRODUCT
gujaf-338	93	8	397-413	CARDINAL
gujaf-338	93	9	5	CARDINAL
gujaf-338	93	10	2, october	DATE
gujaf-338	93	11	2024	CARDINAL
gujaf-338	93	12	397	CARDINAL
gujaf-338	93	13	nigeria	GPE
gujaf-338	93	14	kaduna state university	ORG
gujaf-338	93	15	kaduna state	GPE
gujaf-338	93	16	ahmad abdullahi	PERSON
gujaf-338	93	17	ahmadu bello university business school	ORG
gujaf-338	93	18	abu zaria dr ibrahim mohammed department	PERSON
gujaf-338	93	19	ahmadu bello university business school	ORG
gujaf-338	93	20	abu zaria miharbi247@gmail.com	PERSON
gujaf-338	94	1	dr isma’il	PERSON
gujaf-338	94	2	idris	PERSON
gujaf-338	94	3	ahmadu bello university business school	ORG
gujaf-338	94	4	abu zaria	PERSON
gujaf-338	96	1	nigerian	NORP
gujaf-338	97	1	nigeria	GPE
gujaf-338	97	2	2016	CARDINAL
gujaf-338	97	3	the nigerian stock exchange	ORG
gujaf-338	98	1	monthly	DATE
gujaf-338	98	2	february 2010 to	DATE
gujaf-338	98	3	nigeria	GPE
gujaf-338	106	1	nigerian	NORP
gujaf-338	109	1	1.0	CARDINAL
gujaf-338	110	1	2020	DATE
gujaf-338	111	1	5	CARDINAL
gujaf-338	111	2	2, october	DATE
gujaf-338	111	3	2024 398	CARDINAL
gujaf-338	112	1	2020	DATE
gujaf-338	115	1	fama	ORG
gujaf-338	115	2	1970	DATE
gujaf-338	116	1	liu	PERSON
gujaf-338	116	2	manzoor	PERSON
gujaf-338	116	3	wang	PERSON
gujaf-338	116	4	zhang	PERSON
gujaf-338	116	5	manzoor	PERSON
gujaf-338	116	6	2020	DATE
gujaf-338	118	1	markowitz (1952	ORG
gujaf-338	127	1	sahoo	PERSON
gujaf-338	127	2	2020	DATE
gujaf-338	128	1	li	PERSON
gujaf-338	128	2	wang	PERSON
gujaf-338	128	3	zhang	PERSON
gujaf-338	128	4	2022	CARDINAL
gujaf-338	130	1	siriwadhane & rathnayake	ORG
gujaf-338	130	2	2022	CARDINAL
gujaf-338	132	1	2014	DATE
gujaf-338	133	1	2004	DATE
gujaf-338	135	1	1995	DATE
gujaf-338	137	1	december 2005	DATE
gujaf-338	137	2	5,092.20	CARDINAL
gujaf-338	138	1	2007/2008	LOC
gujaf-338	139	1	asi	ORG
gujaf-338	139	2	57,990.20	CARDINAL
gujaf-338	139	3	2007	DATE
gujaf-338	139	4	31,450.78	CARDINAL
gujaf-338	139	5	2008	DATE
gujaf-338	139	6	20,827.17	CARDINAL
gujaf-338	139	7	2009	DATE
gujaf-338	140	1	2010	DATE
gujaf-338	140	2	asi	ORG
gujaf-338	140	3	24,770.52	CARDINAL
gujaf-338	141	1	nigeria	GPE
gujaf-338	141	2	the second quarter of 2016	DATE
gujaf-338	141	3	two quarters	DATE
gujaf-338	141	4	asi	ORG
gujaf-338	141	5	26,874.62	CARDINAL
gujaf-338	142	1	2020	DATE
gujaf-338	142	2	asi	ORG
gujaf-338	142	3	40,270.72	CARDINAL
gujaf-338	143	1	the year before	DATE
gujaf-338	143	2	42,716.44	CARDINAL
gujaf-338	143	3	2021	DATE
gujaf-338	144	1	2022	CARDINAL
gujaf-338	144	2	nigeria	GPE
gujaf-338	144	3	51,251.06	CARDINAL
gujaf-338	144	4	2022	CARDINAL
gujaf-338	145	1	gusau journal of accounting	ORG
gujaf-338	145	2	5	CARDINAL
gujaf-338	145	3	2, october	DATE
gujaf-338	145	4	2024 399	DATE
gujaf-338	145	5	the years	DATE
gujaf-338	147	1	uko	ORG
gujaf-338	147	2	2013	DATE
gujaf-338	147	3	2015	CARDINAL
gujaf-338	147	4	2011	DATE
gujaf-338	147	5	mbadike	PERSON
gujaf-338	147	6	geoffrey	PERSON
gujaf-338	147	7	2019	DATE
gujaf-338	147	8	2020	DATE
gujaf-338	147	9	jonathan	PERSON
gujaf-338	147	10	2021	CARDINAL
gujaf-338	147	11	2015	CARDINAL
gujaf-338	147	12	nya	ORG
gujaf-338	147	13	2018	DATE
gujaf-338	147	14	adeyeye	ORG
gujaf-338	147	15	aluko	ORG
gujaf-338	147	16	migiro (	ORG
gujaf-338	147	17	2018	DATE
gujaf-338	147	18	ayopo	PERSON
gujaf-338	147	19	isola	GPE
gujaf-338	147	20	olukayode	PERSON
gujaf-338	147	21	2020	DATE
gujaf-338	147	22	2020	DATE
gujaf-338	147	23	2020	DATE
gujaf-338	147	24	2020	DATE
gujaf-338	147	25	dada	GPE
gujaf-338	147	26	kolapo	GPE
gujaf-338	147	27	mokuolu	GPE
gujaf-338	147	28	2021	CARDINAL
gujaf-338	147	29	john	PERSON
gujaf-338	147	30	2021	CARDINAL
gujaf-338	147	31	2022	CARDINAL
gujaf-338	148	1	nigeria	GPE
gujaf-338	148	2	2016	DATE
gujaf-338	149	1	nigerian	NORP
gujaf-338	150	1	i.	PERSON
gujaf-338	150	2	nigerian	NORP
gujaf-338	152	1	nigeria	GPE
gujaf-338	153	1	nigerian	NORP
gujaf-338	154	1	i.	PERSON
gujaf-338	154	2	nigeria	GPE
gujaf-338	155	1	nigerian	NORP
gujaf-338	156	1	nigerian	NORP
gujaf-338	157	1	nigeria	GPE
gujaf-338	157	2	nigerian	NORP
gujaf-338	157	3	nigerian	NORP
gujaf-338	162	1	february 2010	DATE
gujaf-338	162	2	september 2022	DATE
gujaf-338	163	1	the second quarter of 2016	DATE
gujaf-338	164	1	5	CARDINAL
gujaf-338	164	2	2, october	DATE
gujaf-338	164	3	2024 400	DATE
gujaf-338	166	1	monthly	DATE
gujaf-338	167	1	section two	LAW
gujaf-338	167	2	three	CARDINAL
gujaf-338	167	3	four	CARDINAL
gujaf-338	167	4	section five	LAW
gujaf-338	170	1	ibrahim	PERSON
gujaf-338	170	2	2017	CARDINAL
gujaf-338	171	1	2021	CARDINAL
gujaf-338	178	1	2022	CARDINAL
gujaf-338	178	2	two quarters in a row	DATE
gujaf-338	180	1	khan	PERSON
gujaf-338	180	2	2021	CARDINAL
gujaf-338	180	3	at least two consecutive quarters	DATE
gujaf-338	181	1	a few months	DATE
gujaf-338	183	1	at least six-month	CARDINAL
gujaf-338	183	2	quarterly	DATE
gujaf-338	184	1	one	CARDINAL
gujaf-338	185	1	one	CARDINAL
gujaf-338	185	2	yang	PERSON
gujaf-338	185	3	zeng	PERSON
gujaf-338	185	4	2014	DATE
gujaf-338	187	1	one	CARDINAL
gujaf-338	187	2	2016	CARDINAL
gujaf-338	188	1	abdullahi	GPE
gujaf-338	188	2	2017	CARDINAL
gujaf-338	188	3	two	CARDINAL
gujaf-338	189	1	one	CARDINAL
gujaf-338	190	1	gusau journal of accounting	ORG
gujaf-338	190	2	5	CARDINAL
gujaf-338	190	3	2, october	DATE
gujaf-338	190	4	2024	CARDINAL
gujaf-338	190	5	401	CARDINAL
gujaf-338	190	6	tswamuno	GPE
gujaf-338	190	7	pardee	PERSON
gujaf-338	190	8	2007	DATE
gujaf-338	192	1	three	CARDINAL
gujaf-338	194	1	first	ORDINAL
gujaf-338	195	1	henry	PERSON
gujaf-338	195	2	2000	DATE
gujaf-338	199	1	china	GPE
gujaf-338	199	2	japan	GPE
gujaf-338	199	3	india	GPE
gujaf-338	199	4	the united states	GPE
gujaf-338	199	5	2016	DATE
gujaf-338	200	1	daily	DATE
gujaf-338	200	2	between january 6, 2006	DATE
gujaf-338	200	3	april 22, 2011	DATE
gujaf-338	202	1	the shanghai stock exchange	ORG
gujaf-338	202	2	us	GPE
gujaf-338	206	1	2016	DATE
gujaf-338	206	2	the chinese stock exchange	ORG
gujaf-338	208	1	nigerian	NORP
gujaf-338	208	2	nwaiwu	GPE
gujaf-338	208	3	2016	DATE
gujaf-338	209	1	nigerian	NORP
gujaf-338	212	1	adeyeye et al	PERSON
gujaf-338	213	1	2018	DATE
gujaf-338	213	2	nigerian	NORP
gujaf-338	215	1	nigerian	NORP
gujaf-338	218	1	gusau journal of accounting	ORG
gujaf-338	218	2	5	CARDINAL
gujaf-338	218	3	2, october	DATE
gujaf-338	218	4	2024 402	CARDINAL
gujaf-338	218	5	al rajab	PERSON
gujaf-338	218	6	azzam	PERSON
gujaf-338	218	7	2012	DATE
gujaf-338	218	8	jordan	GPE
gujaf-338	221	1	2022	CARDINAL
gujaf-338	223	1	2022	CARDINAL
gujaf-338	224	1	khan	GPE
gujaf-338	224	2	2019	DATE
gujaf-338	224	3	shenzhen	GPE
gujaf-338	225	1	shenzhen	GPE
gujaf-338	228	1	jude	PERSON
gujaf-338	228	2	2019	DATE
gujaf-338	231	1	2019	DATE
gujaf-338	231	2	1.1	CARDINAL
gujaf-338	231	3	monthly	DATE
gujaf-338	231	4	1995	DATE
gujaf-338	231	5	2014	DATE
gujaf-338	231	6	nigerian	NORP
gujaf-338	234	1	2019	DATE
gujaf-338	235	1	granger	PERSON
gujaf-338	236	1	johansen	PERSON
gujaf-338	237	1	kasali	PERSON
gujaf-338	237	2	malik-abdulmajeed	ORG
gujaf-338	237	3	2020	DATE
gujaf-338	237	4	nigerian	NORP
gujaf-338	239	1	2020	DATE
gujaf-338	242	1	2021	CARDINAL
gujaf-338	242	2	monthly	DATE
gujaf-338	242	3	1998	DATE
gujaf-338	242	4	2019	DATE
gujaf-338	243	1	nigerian	NORP
gujaf-338	244	1	gusau journal of accounting	ORG
gujaf-338	244	2	5	CARDINAL
gujaf-338	244	3	2, october	DATE
gujaf-338	244	4	2024 403	DATE
gujaf-338	246	1	2022	CARDINAL
gujaf-338	248	1	benson	PERSON
gujaf-338	248	2	2022	CARDINAL
gujaf-338	248	3	south african	NORP
gujaf-338	250	1	awoleye	PERSON
gujaf-338	250	2	dada	GPE
gujaf-338	250	3	2018	DATE
gujaf-338	250	4	nigeria	GPE
gujaf-338	250	5	between 1986 and	DATE
gujaf-338	250	6	2016	DATE
gujaf-338	251	1	nigeria	GPE
gujaf-338	252	1	one	CARDINAL
gujaf-338	254	1	alrafayia	ORG
gujaf-338	254	2	2018	DATE
gujaf-338	255	1	the jordanian stock exchange's	ORG
gujaf-338	256	1	1	CARDINAL
gujaf-338	256	2	1,1	CARDINAL
gujaf-338	256	3	al-kandari	ORG
gujaf-338	256	4	abul	PERSON
gujaf-338	256	5	2020	DATE
gujaf-338	257	1	kse	LOC
gujaf-338	257	2	the kuwaiti stock exchange	ORG
gujaf-338	260	1	2020	DATE
gujaf-338	260	2	nigerian	NORP
gujaf-338	261	1	nigeria	GPE
gujaf-338	262	1	2020	DATE
gujaf-338	262	2	nigerian	NORP
gujaf-338	266	1	nigeria	GPE
gujaf-338	266	2	the nigerian stock exchange	ORG
gujaf-338	268	1	gusau journal of accounting	ORG
gujaf-338	268	2	5	CARDINAL
gujaf-338	268	3	2, october	DATE
gujaf-338	268	4	2024 404	DATE
gujaf-338	270	1	1970, 1991	DATE
gujaf-338	280	1	emh	PERSON
gujaf-338	280	2	nigeria	GPE
gujaf-338	281	1	emh	ORG
gujaf-338	284	1	emh	PERSON
gujaf-338	284	2	nigeria	GPE
gujaf-338	286	1	3.0	CARDINAL
gujaf-338	288	1	108	CARDINAL
gujaf-338	288	2	december 31	DATE
gujaf-338	288	3	2022	CARDINAL
gujaf-338	288	4	2022	CARDINAL
gujaf-338	290	1	monthly	DATE
gujaf-338	290	2	monthly	DATE
gujaf-338	290	3	cbn	ORG
gujaf-338	290	4	cbn	ORG
gujaf-338	291	1	philips & perron	ORG
gujaf-338	291	2	1988	DATE
gujaf-338	291	3	adf) gusau journal of accounting	ORG
gujaf-338	291	4	5	CARDINAL
gujaf-338	291	5	2, october	DATE
gujaf-338	291	6	2024	CARDINAL
gujaf-338	291	7	405	CARDINAL
gujaf-338	291	8	dickey & fuller	ORG
gujaf-338	291	9	1979	DATE
gujaf-338	294	1	1986	DATE
gujaf-338	295	1	su	PERSON
gujaf-338	295	2	2010	DATE
gujaf-338	295	3	ibrahim	PERSON
gujaf-338	295	4	2010	DATE
gujaf-338	295	5	2011	DATE
gujaf-338	295	6	olweny	PERSON
gujaf-338	295	7	2011	DATE
gujaf-338	295	8	2017	CARDINAL
gujaf-338	295	9	babangida et al.	PERSON
gujaf-338	295	10	2017	CARDINAL
gujaf-338	297	1	2012	DATE
gujaf-338	297	2	maku	GPE
gujaf-338	297	3	atanda	GPE
gujaf-338	297	4	2010	DATE
gujaf-338	297	5	mohammed	PERSON
gujaf-338	297	6	2016	DATE
gujaf-338	297	7	jude	PERSON
gujaf-338	297	8	2019	DATE
gujaf-338	297	9	monthly	DATE
gujaf-338	297	10	nigerian	NORP
gujaf-338	298	1	monthly	DATE
gujaf-338	298	2	fpi	ORG
gujaf-338	299	1	fpi	ORG
gujaf-338	299	2	2019	DATE
gujaf-338	303	1	…………………………………………	PRODUCT
gujaf-338	304	1	2	CARDINAL
gujaf-338	305	1	ngxt	PERSON
gujaf-338	309	1		PERSON
gujaf-338	309	2		NORP
gujaf-338	309	3	 	DATE
gujaf-338	309	4	2	CARDINAL
gujaf-338	309	5	……………………	PRODUCT
gujaf-338	309	6	3	CARDINAL
gujaf-338	309	7	2	CARDINAL
gujaf-338	309	8	1 2log	CARDINAL
gujaf-338	309	9	3	CARDINAL
gujaf-338	310	1	two	CARDINAL
gujaf-338	310	2	aic	ORG
gujaf-338	311	1	aic	ORG
gujaf-338	311	2	5	CARDINAL
gujaf-338	311	3	2, october	DATE
gujaf-338	311	4	2024 406	CARDINAL
gujaf-338	312	1	……………………………………	PRODUCT
gujaf-338	312	2	4	CARDINAL
gujaf-338	313	1	………………………………	PRODUCT
gujaf-338	314	1	5	CARDINAL
gujaf-338	314	2	sic= schwarz	ORG
gujaf-338	314	3	logarithm l	DATE
gujaf-338	314	4	aic	PERSON
gujaf-338	314	5	3	CARDINAL
gujaf-338	315	1	aic	ORG
gujaf-338	315	2	agung	GPE
gujaf-338	315	3	2009	DATE
gujaf-338	315	4	gujarati	ORG
gujaf-338	315	5	2003	DATE
gujaf-338	316	1	10	CARDINAL
gujaf-338	317	1	4.0	CARDINAL
gujaf-338	317	2	first	ORDINAL
gujaf-338	317	3	monthly	DATE
gujaf-338	318	1	1	CARDINAL
gujaf-338	318	2	philip perron	PERSON
gujaf-338	318	3	1(0	CARDINAL
gujaf-338	318	4	1(1	CARDINAL
gujaf-338	318	5	1(1	CARDINAL
gujaf-338	319	1	1(0	CARDINAL
gujaf-338	319	2	2024	DATE
gujaf-338	319	3	1	CARDINAL
gujaf-338	320	1	1%	PERCENT
gujaf-338	321	1	sml	ORG
gujaf-338	321	2	1%	PERCENT
gujaf-338	321	3	ecr adf's	ORG
gujaf-338	321	4	1%	PERCENT
gujaf-338	321	5	first	ORDINAL
gujaf-338	322	1	1%	PERCENT
gujaf-338	323	1	i(1	NORP
gujaf-338	323	2	first	ORDINAL
gujaf-338	323	3	1%	PERCENT
gujaf-338	324	1	sml	ORG
gujaf-338	324	2	1%	PERCENT
gujaf-338	326	1	gusau journal of accounting	ORG
gujaf-338	326	2	5	CARDINAL
gujaf-338	326	3	2, october	DATE
gujaf-338	326	4	2024 407	DATE
gujaf-338	327	1	2	CARDINAL
gujaf-338	328	1	2	CARDINAL
gujaf-338	328	2	0.00 na ecr	QUANTITY
gujaf-338	328	3	0.00 2.84	CARDINAL
gujaf-338	328	4	2.57 1.32	CARDINAL
gujaf-338	328	5	sml	ORG
gujaf-338	328	6	5.99	CARDINAL
gujaf-338	328	7	9.38	CARDINAL
gujaf-338	328	8	2024	CARDINAL
gujaf-338	328	9	2.84	CARDINAL
gujaf-338	329	1	1.32	CARDINAL
gujaf-338	329	2	1.00	CARDINAL
gujaf-338	333	1	3	CARDINAL
gujaf-338	333	2	3.473	CARDINAL
gujaf-338	333	3	3.439	CARDINAL
gujaf-338	333	4	0.064	MONEY
gujaf-338	333	5	2023	CARDINAL
gujaf-338	334	1	3	CARDINAL
gujaf-338	335	1	0.0644	MONEY
gujaf-338	335	2	3.473	CARDINAL
gujaf-338	336	1	0.0644	GPE
gujaf-338	336	2	0.05	CARDINAL
gujaf-338	338	1	the chi square	FAC
gujaf-338	339	1	0.05	CARDINAL
gujaf-338	339	2	the chi square's	FAC
gujaf-338	339	3	0.064	CARDINAL
gujaf-338	340	1	nigerian	NORP
gujaf-338	341	1	4	CARDINAL
gujaf-338	341	2	4	CARDINAL
gujaf-338	341	3	0.031	CARDINAL
gujaf-338	341	4	0.165	MONEY
gujaf-338	341	5	0.055	CARDINAL
gujaf-338	341	6	0.088	MONEY
gujaf-338	341	7	0.063 0.219	CARDINAL
gujaf-338	341	8	gusau journal of accounting	ORG
gujaf-338	341	9	5	CARDINAL
gujaf-338	341	10	2, october	DATE
gujaf-338	341	11	2024	CARDINAL
gujaf-338	341	12	408	CARDINAL
gujaf-338	342	1	10	CARDINAL
gujaf-338	342	2	2023	CARDINAL
gujaf-338	343	1	10%	PERCENT
gujaf-338	343	2	5% and 1%	PERCENT
gujaf-338	343	3	1	CARDINAL
gujaf-338	343	4	1	CARDINAL
gujaf-338	345	1	first	ORDINAL
gujaf-338	345	2	second	ORDINAL
gujaf-338	346	1	first	ORDINAL
gujaf-338	346	2	0.025	CARDINAL
gujaf-338	346	3	0.629	CARDINAL
gujaf-338	347	1	0.031	CARDINAL
gujaf-338	350	1	0.165	CARDINAL
gujaf-338	352	1	1%	PERCENT
gujaf-338	352	2	0%	PERCENT
gujaf-338	354	1	sml	ORG
gujaf-338	355	1	-0.03	CARDINAL
gujaf-338	355	2	5%	PERCENT
gujaf-338	356	1	sml	ORG
gujaf-338	357	1	1%	PERCENT
gujaf-338	357	2	0.3%	PERCENT
gujaf-338	358	1	sml	ORG
gujaf-338	359	1	0.055	CARDINAL
gujaf-338	359	2	0.088	CARDINAL
gujaf-338	360	1	5%	PERCENT
gujaf-338	360	2	0.000	CARDINAL
gujaf-338	361	1	5%	PERCENT
gujaf-338	362	1	0.907	CARDINAL
gujaf-338	362	2	0.000	CARDINAL
gujaf-338	363	1	1%	PERCENT
gujaf-338	364	1	0.668	CARDINAL
gujaf-338	364	2	0.000	CARDINAL
gujaf-338	364	3	5%	PERCENT
gujaf-338	368	1	monthly	DATE
gujaf-338	369	1	0.219	CARDINAL
gujaf-338	369	2	5%	PERCENT
gujaf-338	369	3	0.063	CARDINAL
gujaf-338	372	1	gusau journal of accounting	ORG
gujaf-338	372	2	5	CARDINAL
gujaf-338	372	3	2, october	DATE
gujaf-338	372	4	2024 409	DATE
gujaf-338	373	1	5.0	CARDINAL
gujaf-338	373	2	monthly	DATE
gujaf-338	373	3	february 2010 to	DATE
gujaf-338	373	4	nigeria	GPE
gujaf-338	376	1	nigeria	GPE
gujaf-338	378	1	nigerian	NORP
gujaf-338	380	1	nigerian	NORP
gujaf-338	381	1	l. p. & abdulkarim	ORG
gujaf-338	381	2	z.	PERSON
gujaf-338	381	3	2014	DATE
gujaf-338	382	1	indonesian	NORP
gujaf-338	383	1	international journal of business	ORG
gujaf-338	384	1	4(3	CARDINAL
gujaf-338	384	2	167	CARDINAL
gujaf-338	384	3	abdullahi	GPE
gujaf-338	384	4	i. b.	PERSON
gujaf-338	384	5	s.k.	GPE
gujaf-338	384	6	abubarkar, m.a & giwa	ORG
gujaf-338	384	7	k.o.	PERSON
gujaf-338	384	8	2017	CARDINAL
gujaf-338	386	1	journal of management	ORG
gujaf-338	386	2	6(1	CARDINAL
gujaf-338	386	3	213	CARDINAL
gujaf-338	387	1	adamu, a.	ORG
gujaf-338	387	2	2010	DATE
gujaf-338	388	1	nigerian	NORP
gujaf-338	390	1	nasarawa state university	ORG
gujaf-338	390	2	keffi	GPE
gujaf-338	390	3	1	CARDINAL
gujaf-338	391	1	102-113	CARDINAL
gujaf-338	392	1	adeyeye	GPE
gujaf-338	392	2	p.o.	GPE
gujaf-338	392	3	aluko	GPE
gujaf-338	392	4	o.a.	PERSON
gujaf-338	392	5	migiro	PERSON
gujaf-338	392	6	s.o.	GPE
gujaf-338	392	7	2018	DATE
gujaf-338	393	1	nigeria	GPE
gujaf-338	394	1	20(3	CARDINAL
gujaf-338	395	1	ahmad	PERSON
gujaf-338	395	2	n. & ramzan	ORG
gujaf-338	395	3	m.	PERSON
gujaf-338	395	4	2016	DATE
gujaf-338	397	1	international journal of research	ORG
gujaf-338	397	2	37	CARDINAL
gujaf-338	398	1	ahuru	ORG
gujaf-338	398	2	r. r. &	ORG
gujaf-338	398	3	o. j.	PERSON
gujaf-338	398	4	2016	DATE
gujaf-338	399	1	nigeria	GPE
gujaf-338	400	1	international journal of advances	ORG
gujaf-338	400	2	3	CARDINAL
gujaf-338	400	3	7	CARDINAL
gujaf-338	400	4	01-06	DATE
gujaf-338	401	1	gusau journal of accounting	ORG
gujaf-338	401	2	5	CARDINAL
gujaf-338	401	3	2, october	DATE
gujaf-338	401	4	2024	CARDINAL
gujaf-338	401	5	410	CARDINAL
gujaf-338	401	6	2022	CARDINAL
gujaf-338	402	1	palastine	ORG
gujaf-338	403	1	european journal of business and management	ORG
gujaf-338	403	2	7(1	CARDINAL
gujaf-338	404	1	300-302	CARDINAL
gujaf-338	404	2	aliyu	PERSON
gujaf-338	404	3	2014	DATE
gujaf-338	406	1	nigeria	GPE
gujaf-338	406	2	ghana	GPE
gujaf-338	407	1	4	CARDINAL
gujaf-338	407	2	1-9	CARDINAL
gujaf-338	408	1	al-kandari	PERSON
gujaf-338	409	1	a. m. & abul s. j. (	PERSON
gujaf-338	409	2	2020	DATE
gujaf-338	410	1	kuwaiti	NORP
gujaf-338	411	1	international journal of economics	ORG
gujaf-338	411	2	2	CARDINAL
gujaf-338	412	1	72	CARDINAL
gujaf-338	412	2	95	CARDINAL
gujaf-338	412	3	s.a.m & azzam	ORG
gujaf-338	412	4	h.	PERSON
gujaf-338	412	5	2012	DATE
gujaf-338	413	1	jordan	GPE
gujaf-338	414	1	39(2	CARDINAL
gujaf-338	414	2	178	CARDINAL
gujaf-338	415	1	ayopo	PERSON
gujaf-338	415	2	b. a. isola	PERSON
gujaf-338	415	3	l. a. & olukayode	ORG
gujaf-338	415	4	s. r.	PERSON
gujaf-338	418	1	3	CARDINAL
gujaf-338	419	1	33	CARDINAL
gujaf-338	420	1	benson	ORG
gujaf-338	420	2	a.k.	GPE
gujaf-338	420	3	t. & fortune	ORG
gujaf-338	420	4	2022	CARDINAL
gujaf-338	421	1	south african	NORP
gujaf-338	421	2	19	CARDINAL
gujaf-338	422	1	international journal of research	ORG
gujaf-338	422	2	11(4	DATE
gujaf-338	423	1	193	CARDINAL
gujaf-338	423	2	1986	DATE
gujaf-338	424	1	econometrics	ORG
gujaf-338	424	2	31	DATE
gujaf-338	424	3	307	CARDINAL
gujaf-338	425	1	cbn	ORG
gujaf-338	425	2	2016	CARDINAL
gujaf-338	426	1	central bank of nigeria	ORG
gujaf-338	426	2	annual	DATE
gujaf-338	427	1	cbn	ORG
gujaf-338	427	2	2020	DATE
gujaf-338	428	1	central bank of nigeria	ORG
gujaf-338	428	2	annual	DATE
gujaf-338	429	1	cenk	ORG
gujaf-338	429	2	g.a.	PERSON
gujaf-338	429	3	b.	PERSON
gujaf-338	429	4	2016	DATE
gujaf-338	430	1	asian	NORP
gujaf-338	431	1	international journal of economics sciences	ORG
gujaf-338	432	1	chizoba	PERSON
gujaf-338	432	2	o. r.	PERSON
gujaf-338	432	3	joachin	PERSON
gujaf-338	432	4	n.n. & ewaho	ORG
gujaf-338	432	5	e. b.	PERSON
gujaf-338	432	6	2019	DATE
gujaf-338	433	1	nigeria	GPE
gujaf-338	434	1	international academy journal of management	ORG
gujaf-338	434	2	7(2	CARDINAL
gujaf-338	434	3	21	CARDINAL
gujaf-338	435	1	dada	GPE
gujaf-338	435	2	s.o.	GPE
gujaf-338	435	3	kolapo	GPE
gujaf-338	435	4	f.t.	GPE
gujaf-338	435	5	mokuolu	GPE
gujaf-338	435	6	j.o.	GPE
gujaf-338	435	7	2021	CARDINAL
gujaf-338	436	1	nigeria	GPE
gujaf-338	437	1	research journal of finance	ORG
gujaf-338	437	2	12(4	CARDINAL
gujaf-338	437	3	1-9	CARDINAL
gujaf-338	438	1	dickey, a., & fuller	ORG
gujaf-338	438	2	w.a.	GPE
gujaf-338	438	3	1979	DATE
gujaf-338	440	1	american statistical association	ORG
gujaf-338	440	2	74	DATE
gujaf-338	440	3	427	CARDINAL
gujaf-338	441	1	engle	PERSON
gujaf-338	441	2	r.f.	GPE
gujaf-338	441	3	1982	DATE
gujaf-338	441	4	uk	GPE
gujaf-338	442	1	econometrica	PERSON
gujaf-338	442	2	50	DATE
gujaf-338	442	3	987	CARDINAL
gujaf-338	443	1	fama	ORG
gujaf-338	443	2	e. f. (	PERSON
gujaf-338	443	3	1970	DATE
gujaf-338	445	1	25(2	CARDINAL
gujaf-338	445	2	383	CARDINAL
gujaf-338	446	1	fama	ORG
gujaf-338	446	2	e. (1991	ORG
gujaf-338	447	1	journal of finance	ORG
gujaf-338	447	2	46	DATE
gujaf-338	447	3	1575-617	CARDINAL
gujaf-338	448	1	c. & hamoudi	PERSON
gujaf-338	448	2	h.s.	GPE
gujaf-338	448	3	2022	CARDINAL
gujaf-338	450	1	1-9	CARDINAL
gujaf-338	451	1	j. (	PERSON
gujaf-338	451	2	2005	DATE
gujaf-338	453	1	un	ORG
gujaf-338	453	2	new york	GPE
gujaf-338	454	1	gujrati	ORG
gujaf-338	454	2	d.n.	PERSON
gujaf-338	454	3	1970	DATE
gujaf-338	455	1	linear	ORG
gujaf-338	456	1	18-20	CARDINAL
gujaf-338	457	1	gusau journal of accounting	ORG
gujaf-338	457	2	5	CARDINAL
gujaf-338	457	3	2, october	DATE
gujaf-338	457	4	2024 411	DATE
gujaf-338	457	5	r.	NORP
gujaf-338	457	6	d. & rathnayake	ORG
gujaf-338	457	7	a.	PERSON
gujaf-338	457	8	2022	CARDINAL
gujaf-338	459	1	asian journal of finance	ORG
gujaf-338	459	2	2(1	CARDINAL
gujaf-338	460	1	28	CARDINAL
gujaf-338	460	2	ifionu	GPE
gujaf-338	460	3	e. p., & omojefe	ORG
gujaf-338	460	4	2013	DATE
gujaf-338	461	1	nigerian	NORP
gujaf-338	462	1	west african journal	ORG
gujaf-338	462	2	8	CARDINAL
gujaf-338	462	3	james, g. a. & karaglow	PERSON
gujaf-338	462	4	m. (2013	PERSON
gujaf-338	464	1	indonesia	GPE
gujaf-338	465	1	20(6	CARDINAL
gujaf-338	465	2	477	CARDINAL
gujaf-338	466	1	lakshmanasamy t.	PERSON
gujaf-338	466	2	2021	CARDINAL
gujaf-338	467	1	india	GPE
gujaf-338	468	1	2(4	CARDINAL
gujaf-338	469	1	244 259	QUANTITY
gujaf-338	470	1	li	PERSON
gujaf-338	470	2	s.	PERSON
gujaf-338	470	3	wang	PERSON
gujaf-338	470	4	z. & zhu	ORG
gujaf-338	470	5	2022	CARDINAL
gujaf-338	472	1	648	CARDINAL
gujaf-338	472	2	2884-2889	CARDINAL
gujaf-338	473	1	liu	PERSON
gujaf-338	473	2	manzoor	PERSON
gujaf-338	473	3	a.	PERSON
gujaf-338	473	4	wang	PERSON
gujaf-338	473	5	l. & manzoor	ORG
gujaf-338	473	6	2020	DATE
gujaf-338	474	1	covid-19	ORG
gujaf-338	475	1	2800	CARDINAL
gujaf-338	476	1	maku	GPE
gujaf-338	476	2	o. e. & atanda	ORG
gujaf-338	476	3	a. a.	PERSON
gujaf-338	476	4	2010	DATE
gujaf-338	477	1	nigeria	GPE
gujaf-338	478	1	journal of management	ORG
gujaf-338	478	2	1(3	CARDINAL
gujaf-338	479	1	1-16	CARDINAL
gujaf-338	480	1	markowitz	ORG
gujaf-338	480	2	h.m.	GPE
gujaf-338	480	3	1952	DATE
gujaf-338	482	1	7	CARDINAL
gujaf-338	482	2	60	CARDINAL
gujaf-338	483	1	motunrayo	PERSON
gujaf-338	483	2	h. f. & jonathan d. d.	ORG
gujaf-338	483	3	2021	CARDINAL
gujaf-338	484	1	nigeria	GPE
gujaf-338	485	1	1	CARDINAL
gujaf-338	485	2	i.	PERSON
gujaf-338	485	3	2016	DATE
gujaf-338	486	1	nigerian	NORP
gujaf-338	487	1	nigerian journal of management technology	ORG
gujaf-338	487	2	7(1	DATE
gujaf-338	488	1	28-40	CARDINAL
gujaf-338	489	1	2022	CARDINAL
gujaf-338	490	1	daily	DATE
gujaf-338	490	2	30th december	DATE
gujaf-338	491	1	2021	CARDINAL
gujaf-338	492	1	nigerian	NORP
gujaf-338	493	1	ngure	ORG
gujaf-338	493	2	f.k.	GPE
gujaf-338	493	3	2022	CARDINAL
gujaf-338	494	1	the securities exchange	ORG
gujaf-338	494	2	east africa	GPE
gujaf-338	494	3	webology(19	GPE
gujaf-338	495	1	5526-5543	CARDINAL
gujaf-338	495	2	e. & uko	ORG
gujaf-338	495	3	a. k.	PERSON
gujaf-338	495	4	2013	DATE
gujaf-338	496	1	nigeria	GPE
gujaf-338	496	2	1986-2012	DATE
gujaf-338	497	1	6(6	CARDINAL
gujaf-338	498	1	57	CARDINAL
gujaf-338	498	2	g.a.	PERSON
gujaf-338	498	3	zubairu, m. & ayuba	ORG
gujaf-338	498	4	b.	PERSON
gujaf-338	498	5	2015	DATE
gujaf-338	499	1	nigeria	GPE
gujaf-338	500	1	research journal of finance	ORG
gujaf-338	500	2	6	CARDINAL
gujaf-338	500	3	16	CARDINAL
gujaf-338	501	1	175	CARDINAL
gujaf-338	502	1	w	GPE
gujaf-338	502	2	udeorah s. f. a.	PERSON
gujaf-338	502	3	2020	DATE
gujaf-338	504	1	nigeria	GPE
gujaf-338	505	1	asian journal of economics	ORG
gujaf-338	505	2	2(4	CARDINAL
gujaf-338	506	1	21	CARDINAL
gujaf-338	507	1	j. a. & olayinka	ORG
gujaf-338	507	2	i. m.	PERSON
gujaf-338	507	3	2017	CARDINAL
gujaf-338	508	1	nigeria	GPE
gujaf-338	509	1	journal of association of professional bankers	ORG
gujaf-338	509	2	1(1	CARDINAL
gujaf-338	510	1	117	CARDINAL
gujaf-338	510	2	oluseyi	PERSON
gujaf-338	510	3	a.s.	GPE
gujaf-338	510	4	2015	CARDINAL
gujaf-338	511	1	nigeria	GPE
gujaf-338	511	2	european journal of academic	ORG
gujaf-338	511	3	2(11	CARDINAL
gujaf-338	512	1	1-12	CARDINAL
gujaf-338	513	1	gusau journal of accounting	ORG
gujaf-338	513	2	5	CARDINAL
gujaf-338	513	3	2, october	DATE
gujaf-338	513	4	2024 412	CARDINAL
gujaf-338	513	5	t. & omondi	ORG
gujaf-338	513	6	2011	DATE
gujaf-338	514	1	the nairobi stock exchange	ORG
gujaf-338	514	2	kenya	GPE
gujaf-338	515	1	1	CARDINAL
gujaf-338	515	2	10	CARDINAL
gujaf-338	516	1	3448	CARDINAL
gujaf-338	517	1	i. a. mbadike	PERSON
gujaf-338	517	2	n. s.	PERSON
gujaf-338	517	3	geoffrey, u. & ozuromba	ORG
gujaf-338	517	4	b. a.	PERSON
gujaf-338	517	5	2019	DATE
gujaf-338	518	1	nigeria	GPE
gujaf-338	519	1	international journal of management business administration	ORG
gujaf-338	519	2	5(6	CARDINAL
gujaf-338	520	1	38	CARDINAL
gujaf-338	521	1	i.g.	GPE
gujaf-338	521	2	& amusa	ORG
gujaf-338	521	3	b.o.	GPE
gujaf-338	521	4	2020	DATE
gujaf-338	522	1	nigeria	GPE
gujaf-338	523	1	5(12	CARDINAL
gujaf-338	524	1	1239-1248	CARDINAL
gujaf-338	525	1	osagie	ORG
gujaf-338	525	2	e. e. & f. k.	ORG
gujaf-338	525	3	2015	DATE
gujaf-338	526	1	nigeria	GPE
gujaf-338	527	1	ican journal of accounting	ORG
gujaf-338	527	2	4(1	CARDINAL
gujaf-338	528	1	125-140	CARDINAL
gujaf-338	529	1	oseni	NORP
gujaf-338	529	2	i.o. & nwosa	ORG
gujaf-338	529	3	p.i.	GPE
gujaf-338	529	4	2011	DATE
gujaf-338	530	1	nigeria	GPE
gujaf-338	531	1	journal of economics	ORG
gujaf-338	532	1	28	CARDINAL
gujaf-338	533	1	y.k.	GPE
gujaf-338	533	2	i.o.	GPE
gujaf-338	533	3	2022	CARDINAL
gujaf-338	534	1	nigeria	GPE
gujaf-338	535	1	african journal of management science	ORG
gujaf-338	535	2	18(7	DATE
gujaf-338	536	1	301	CARDINAL
gujaf-338	536	2	o.a.	GPE
gujaf-338	536	3	olufemi	GPE
gujaf-338	536	4	a.a.	GPE
gujaf-338	536	5	f. & stephen	ORG
gujaf-338	536	6	o.m.	GPE
gujaf-338	536	7	2017	CARDINAL
gujaf-338	537	1	africa	LOC
gujaf-338	537	2	nigeria	GPE
gujaf-338	538	1	14(3	CARDINAL
gujaf-338	539	1	291	CARDINAL
gujaf-338	539	2	p. c. b.	PERSON
gujaf-338	539	3	1988	DATE
gujaf-338	541	1	biometrika	PERSON
gujaf-338	541	2	75	DATE
gujaf-338	541	3	335	CARDINAL
gujaf-338	541	4	h. & cavusoglu	ORG
gujaf-338	541	5	2021	CARDINAL
gujaf-338	542	1	nigerian	NORP
gujaf-338	543	1	asian journal of economics	ORG
gujaf-338	543	2	3(1	CARDINAL
gujaf-338	544	1	126	CARDINAL
gujaf-338	544	2	y.k & kusairi	ORG
gujaf-338	544	3	s.	PERSON
gujaf-338	544	4	2019	DATE
gujaf-338	545	1	malaysia	GPE
gujaf-338	546	1	widyakala	ORG
gujaf-338	546	2	6(1	CARDINAL
gujaf-338	547	1	142-149	CARDINAL
gujaf-338	548	1	ross	PERSON
gujaf-338	548	2	s. a.	PERSON
gujaf-338	548	3	1976	DATE
gujaf-338	550	1	13(3	CARDINAL
gujaf-338	551	1	341-360	CARDINAL
gujaf-338	552	1	sec	ORG
gujaf-338	552	2	2008	DATE
gujaf-338	553	1	20 years	DATE
gujaf-338	553	2	nigeria	GPE
gujaf-338	554	1	abuja.	ORG
gujaf-338	555	1	shaw	PERSON
gujaf-338	555	2	e., & mckinnon	ORG
gujaf-338	555	3	r.	NORP
gujaf-338	555	4	1973	DATE
gujaf-338	557	1	sreenu, n. & naik	ORG
gujaf-338	557	2	2020	DATE
gujaf-338	558	1	india	GPE
gujaf-338	558	2	researc square	FAC
gujaf-338	560	1	c. c. (	GPE
gujaf-338	560	2	2008	DATE
gujaf-338	561	1	nigeria	GPE
gujaf-338	562	1	cbn su	PERSON
gujaf-338	562	2	2010	DATE
gujaf-338	563	1	daily	DATE
gujaf-338	563	2	china	GPE
gujaf-338	563	3	university of gothenburg	ORG
gujaf-338	564	1	c.o.	GPE
gujaf-338	564	2	nya	GPE
gujaf-338	564	3	m.j. & bassey	ORG
gujaf-338	564	4	j.g.	PERSON
gujaf-338	564	5	2018	DATE
gujaf-338	565	1	nigeria	GPE
gujaf-338	566	1	international journal of research granthaalayah	ORG
gujaf-338	566	2	6(1	CARDINAL
gujaf-338	567	1	203	CARDINAL
gujaf-338	568	1	waweru	ORG
gujaf-338	568	2	n. n.	PERSON
gujaf-338	568	3	2012	DATE
gujaf-338	569	1	nairobi securities exchange	ORG