id	sid	eid	entity	type
gujaf-340	1	1	gusau journal of accounting	ORG
gujaf-340	1	2	5	CARDINAL
gujaf-340	1	3	2, october	DATE
gujaf-340	1	4	2024	DATE
gujaf-340	2	1	5	CARDINAL
gujaf-340	2	2	2	CARDINAL
gujaf-340	2	3	october	DATE
gujaf-340	2	4	2024	CARDINAL
gujaf-340	2	5	2756-665x	CARDINAL
gujaf-340	2	6	social sciences	ORG
gujaf-340	2	7	federal university gusau	ORG
gujaf-340	2	8	zamfara state	GPE
gujaf-340	2	9	gusau journal of accounting	ORG
gujaf-340	2	10	5	CARDINAL
gujaf-340	2	11	2, october	DATE
gujaf-340	2	12	2024	CARDINAL
gujaf-340	2	13	5	CARDINAL
gujaf-340	2	14	2	CARDINAL
gujaf-340	2	15	october	DATE
gujaf-340	2	16	2024	CARDINAL
gujaf-340	2	17	2756-665x	CARDINAL
gujaf-340	2	18	social sciences	ORG
gujaf-340	2	19	federal university gusau	ORG
gujaf-340	2	20	zamfara state	GPE
gujaf-340	3	1	ahmadu bello university press limited	ORG
gujaf-340	3	2	zaria kaduna	PERSON
gujaf-340	3	3	nigeria	GPE
gujaf-340	4	1	08065949711	CARDINAL
gujaf-340	4	2	069-879121	CARDINAL
gujaf-340	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-340	5	2	5	CARDINAL
gujaf-340	5	3	2, october	DATE
gujaf-340	5	4	2024	CARDINAL
gujaf-340	5	5	shehu usman hassan department	PERSON
gujaf-340	6	1	muhammad mustapha	PERSON
gujaf-340	6	2	ahmadu bello university	ORG
gujaf-340	6	3	zaria	PERSON
gujaf-340	6	4	kaduna state	GPE
gujaf-340	7	1	umar farouk	PERSON
gujaf-340	7	2	federal university gusau	ORG
gujaf-340	7	3	zamfara state	GPE
gujaf-340	8	1	modu kumshe department of accounting	ORG
gujaf-340	8	2	university of maiduguri	ORG
gujaf-340	8	3	borno	GPE
gujaf-340	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-340	9	2	paul university	ORG
gujaf-340	10	1	prof kabir tahir hamid	PERSON
gujaf-340	10	2	bayero university	ORG
gujaf-340	10	3	kano	ORG
gujaf-340	11	1	prof	PERSON
gujaf-340	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-340	12	2	university of jos	ORG
gujaf-340	13	1	clifford ofurum department of accounting	ORG
gujaf-340	13	2	university of portharcourt	ORG
gujaf-340	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-340	15	2	ahmadu bello university	ORG
gujaf-340	15	3	zaria	PERSON
gujaf-340	16	1	prof	PERSON
gujaf-340	17	1	yusuf	PERSON
gujaf-340	18	1	b. rahman	PERSON
gujaf-340	18	2	lagos state university	ORG
gujaf-340	20	1	suleiman a. s. aruwa	PERSON
gujaf-340	20	2	nasarawa state university	ORG
gujaf-340	20	3	keffi	GPE
gujaf-340	22	1	muhammad junaidu	PERSON
gujaf-340	22	2	kurawa department of accounting	ORG
gujaf-340	22	3	university kano	ORG
gujaf-340	24	1	muhammad habibu sabari department	PERSON
gujaf-340	24	2	ahmadu bello university	ORG
gujaf-340	24	3	zaria.	PERSON
gujaf-340	25	1	gusau journal of accounting	ORG
gujaf-340	25	2	5	CARDINAL
gujaf-340	25	3	2, october	DATE
gujaf-340	25	4	2024	CARDINAL
gujaf-340	26	1	okpanachi joshua department of accounting	ORG
gujaf-340	26	2	nigerian defence academy	ORG
gujaf-340	26	3	kaduna	GPE
gujaf-340	27	1	hassan ibrahim department	PERSON
gujaf-340	27	2	ibb university	ORG
gujaf-340	27	3	niger state	GPE
gujaf-340	28	1	prof	PERSON
gujaf-340	29	1	mary okwo department of accounting	ORG
gujaf-340	29	2	enugu state university of science and technology	ORG
gujaf-340	31	1	aminu isah department of accounting	ORG
gujaf-340	31	2	bayero university	ORG
gujaf-340	31	3	kano	ORG
gujaf-340	32	1	prof	PERSON
gujaf-340	33	1	ahmadu bello department of accounting	ORG
gujaf-340	33	2	ahmadu bello university	ORG
gujaf-340	33	3	zaria	PERSON
gujaf-340	34	1	prof	PERSON
gujaf-340	35	1	musa yelwa abubakar department	PERSON
gujaf-340	35	2	usmanu danfodiyo university	ORG
gujaf-340	35	3	sokoto state	ORG
gujaf-340	36	1	prof	ORG
gujaf-340	37	1	salisu abubakar department of accounting	ORG
gujaf-340	37	2	ahmadu bello university	ORG
gujaf-340	37	3	zaria	PERSON
gujaf-340	37	4	kaduna state	GPE
gujaf-340	38	1	prof	PERSON
gujaf-340	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-340	39	2	bayero university	ORG
gujaf-340	40	1	prof	PERSON
gujaf-340	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-340	41	2	dutse	GPE
gujaf-340	41	3	jigawa state	GPE
gujaf-340	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-340	43	2	nigerian defence academy	ORG
gujaf-340	43	3	kaduna state	GPE
gujaf-340	44	1	prof	PERSON
gujaf-340	45	1	saidu adamu department of accounting	ORG
gujaf-340	47	1	american university of nigeria	ORG
gujaf-340	47	2	yola	ORG
gujaf-340	48	1	prof	PERSON
gujaf-340	49	1	fatima	PERSON
gujaf-340	49	2	university of maiduguri	ORG
gujaf-340	49	3	borno	GPE
gujaf-340	50	1	dr.	PERSON
gujaf-340	50	2	nasiru a. ka’oje	PERSON
gujaf-340	50	3	usmanu danfodiyo university	ORG
gujaf-340	50	4	sokoto	PERSON
gujaf-340	51	1	aminu abdullahi department of accounting	ORG
gujaf-340	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-340	52	1	gusau journal of accounting	ORG
gujaf-340	52	2	5	CARDINAL
gujaf-340	52	3	2, october	DATE
gujaf-340	52	4	2024	CARDINAL
gujaf-340	52	5	nasiru yunusa department	PERSON
gujaf-340	52	6	ahmadu bello university	ORG
gujaf-340	52	7	zaria	PERSON
gujaf-340	53	1	aisha	PERSON
gujaf-340	53	2	muhammad department	PERSON
gujaf-340	53	3	ahmadu bello university	ORG
gujaf-340	53	4	zaria	PERSON
gujaf-340	54	1	lawal muhammad	PERSON
gujaf-340	54	2	ahmadu bello university	ORG
gujaf-340	54	3	zaria	PERSON
gujaf-340	55	1	bashir umar farouk	PERSON
gujaf-340	55	2	federal university gusau	ORG
gujaf-340	55	3	zamfara state	GPE
gujaf-340	56	1	dr emmanuel omokhuale department	PERSON
gujaf-340	56	2	federal university gusau	ORG
gujaf-340	57	1	state advisory board	ORG
gujaf-340	58	1	kabiru isah	PERSON
gujaf-340	58	2	bayero university kano	ORG
gujaf-340	59	1	bashir	PERSON
gujaf-340	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-340	59	3	sokoto state	ORG
gujaf-340	61	1	muhammad tanko	PERSON
gujaf-340	61	2	kaduna state university	ORG
gujaf-340	61	3	kaduna	GPE
gujaf-340	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-340	62	2	sokoto state	ORG
gujaf-340	64	1	aliyu sulaiman kantudu	PERSON
gujaf-340	64	2	university kano	ORG
gujaf-340	65	1	yazid kabir ibrahim	PERSON
gujaf-340	65	2	federal university gusau	ORG
gujaf-340	65	3	zamfara state	GPE
gujaf-340	66	1	gusau journal of accounting	ORG
gujaf-340	66	2	5	CARDINAL
gujaf-340	66	3	2, october	DATE
gujaf-340	66	4	2024	CARDINAL
gujaf-340	66	5	gusau journal of accounting	ORG
gujaf-340	67	1	two	CARDINAL
gujaf-340	67	2	april and october annually	DATE
gujaf-340	68	1	the department of accounting	ORG
gujaf-340	68	2	social sciences	ORG
gujaf-340	68	3	federal university gusau	ORG
gujaf-340	68	4	zamfara state	GPE
gujaf-340	68	5	nigeria	GPE
gujaf-340	68	6	islamic finance	ORG
gujaf-340	68	7	islamic	NORP
gujaf-340	69	1	english	LANGUAGE
gujaf-340	70	1	more than 15	CARDINAL
gujaf-340	70	2	a4	ORG
gujaf-340	70	3	1.5	CARDINAL
gujaf-340	70	4	12	CARDINAL
gujaf-340	71	1	25 percent	PERCENT
gujaf-340	72	1	5000	CARDINAL
gujaf-340	72	2	more than 250	CARDINAL
gujaf-340	72	3	four	CARDINAL
gujaf-340	73	1	apa 7th	PRODUCT
gujaf-340	74	1	5	CARDINAL
gujaf-340	74	2	2, october	DATE
gujaf-340	74	3	2024	CARDINAL
gujaf-340	78	1	fcmb	PERSON
gujaf-340	78	2	7278465011	DATE
gujaf-340	78	3	gusau journal of accounting	ORG
gujaf-340	78	4	a.u	PERSON
gujaf-340	78	5	federal university gusau	ORG
gujaf-340	78	6	zamfara state	GPE
gujaf-340	80	1	+2348069393824	DATE
gujaf-340	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-340	80	3	5	CARDINAL
gujaf-340	80	4	2, october	DATE
gujaf-340	80	5	2024	CARDINAL
gujaf-340	80	6	nigeria	GPE
gujaf-340	80	7	two	CARDINAL
gujaf-340	80	8	joseph olorunfemi akande	PERSON
gujaf-340	80	9	phd	PERSON
gujaf-340	80	10	1-18	CARDINAL
gujaf-340	80	11	nigeria	GPE
gujaf-340	80	12	fatima shehu giwa	PERSON
gujaf-340	81	1	benjamin kumai gugong	PERSON
gujaf-340	81	2	gloria pam dachomo	PERSON
gujaf-340	81	3	19-33	CARDINAL
gujaf-340	81	4	issa	PERSON
gujaf-340	81	5	abdulkadri	PERSON
gujaf-340	81	6	34	CARDINAL
gujaf-340	81	7	dmbs	ORG
gujaf-340	81	8	nigeria florence	GPE
gujaf-340	81	9	benjamin kumai gugong	PERSON
gujaf-340	81	10	augustine ayuba	ORG
gujaf-340	81	11	idris mohammed	PERSON
gujaf-340	81	12	covid-19	PERSON
gujaf-340	81	13	nigeria	GPE
gujaf-340	81	14	abdulrahman ngadi	PERSON
gujaf-340	81	15	abubakar	PERSON
gujaf-340	81	16	aliyu	PERSON
gujaf-340	81	17	abdu	PERSON
gujaf-340	81	18	abubakar	PERSON
gujaf-340	81	19	87	CARDINAL
gujaf-340	81	20	nigeria	GPE
gujaf-340	82	1	saka tunde abdulsalam	PERSON
gujaf-340	82	2	ph.d	NORP
gujaf-340	82	3	88-108	CARDINAL
gujaf-340	82	4	nigeria	GPE
gujaf-340	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-340	82	6	nigeria	GPE
gujaf-340	83	1	muhammad	PERSON
gujaf-340	83	2	aisha chado	PERSON
gujaf-340	83	3	142	CARDINAL
gujaf-340	83	4	nigeria	GPE
gujaf-340	83	5	joseph olorunfemi	PERSON
gujaf-340	83	6	143	CARDINAL
gujaf-340	83	7	nigeria	GPE
gujaf-340	83	8	ahmad abdullahi	PERSON
gujaf-340	83	9	dr ibrahim mohammed	PERSON
gujaf-340	83	10	dr isma’il	PERSON
gujaf-340	83	11	idris	PERSON
gujaf-340	83	12	156-171	QUANTITY
gujaf-340	83	13	202	CARDINAL
gujaf-340	83	14	nigeria	GPE
gujaf-340	84	1	muhammad	PERSON
gujaf-340	84	2	aisha chado	PERSON
gujaf-340	84	3	203	CARDINAL
gujaf-340	84	4	nigeria	GPE
gujaf-340	84	5	kayode david kolawole	PERSON
gujaf-340	84	6	222	CARDINAL
gujaf-340	84	7	5	CARDINAL
gujaf-340	84	8	2, october	DATE
gujaf-340	84	9	2024	DATE
gujaf-340	84	10	nigeria	GPE
gujaf-340	85	1	haruna muhammed musa	PERSON
gujaf-340	85	2	235	CARDINAL
gujaf-340	85	3	nigeria	GPE
gujaf-340	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-340	85	5	249-261	CARDINAL
gujaf-340	85	6	benue state	GPE
gujaf-340	85	7	nigeria	GPE
gujaf-340	85	8	caleb john	PERSON
gujaf-340	86	1	aliyu nuraddeen shehu	PERSON
gujaf-340	86	2	bello a. ahmad	PERSON
gujaf-340	86	3	ahmed aliyu	PERSON
gujaf-340	86	4	abdullahi phd	PERSON
gujaf-340	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-340	86	6	nigeria	GPE
gujaf-340	87	1	ibrahim kabir adedeji	PERSON
gujaf-340	87	2	dr ibrahim muhammed	PERSON
gujaf-340	88	1	muhammed habibu sabari prof	PERSON
gujaf-340	89	1	abiodun popoola	PERSON
gujaf-340	89	2	283	CARDINAL
gujaf-340	89	3	nigerian	NORP
gujaf-340	89	4	rofiat, prof	ORG
gujaf-340	90	1	sani abdullahi	PERSON
gujaf-340	90	2	dr.	PERSON
gujaf-340	90	3	ibrahim mohammed	PERSON
gujaf-340	91	1	ahmad dogarawa	PERSON
gujaf-340	91	2	.298-314	CARDINAL
gujaf-340	91	3	the nigerian exchange	ORG
gujaf-340	91	4	salisu isyaku dahiru	ORG
gujaf-340	91	5	adeyemi	GPE
gujaf-340	91	6	phd	PERSON
gujaf-340	91	7	suleiman salami	PERSON
gujaf-340	91	8	phd	PERSON
gujaf-340	91	9	315	CARDINAL
gujaf-340	91	10	lagos	GPE
gujaf-340	91	11	nigeria	GPE
gujaf-340	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-340	92	1	332-343	CARDINAL
gujaf-340	92	2	nigeria	GPE
gujaf-340	92	3	emmanuel imuede	PERSON
gujaf-340	92	4	344-356	CARDINAL
gujaf-340	92	5	nigeria	GPE
gujaf-340	92	6	daniel gbadebo	PERSON
gujaf-340	92	7	357	CARDINAL
gujaf-340	92	8	369	CARDINAL
gujaf-340	92	9	383	CARDINAL
gujaf-340	92	10	south africa	GPE
gujaf-340	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-340	93	2	384	CARDINAL
gujaf-340	93	3	nigeria	GPE
gujaf-340	93	4	ahmad abdullahi	PERSON
gujaf-340	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-340	93	6	idris	PERSON
gujaf-340	93	7	…………………………………………………………………………	PRODUCT
gujaf-340	93	8	397-413	CARDINAL
gujaf-340	93	9	5	CARDINAL
gujaf-340	93	10	2, october	DATE
gujaf-340	93	11	2024 235	DATE
gujaf-340	93	12	nigeria	GPE
gujaf-340	93	13	haruna muhammed musa abu	PERSON
gujaf-340	93	14	bello university	ORG
gujaf-340	93	15	zaria	GPE
gujaf-340	93	16	nigeria	GPE
gujaf-340	93	17	https://orcid.org/0000-0003-0676-8638 +2349020044444	PERSON
gujaf-340	94	1	nigerian	NORP
gujaf-340	95	1	95	CARDINAL
gujaf-340	95	2	nigerian	NORP
gujaf-340	95	3	2012-2022	DATE
gujaf-340	96	1	nigerian	NORP
gujaf-340	98	1	nigerian	NORP
gujaf-340	98	2	annual	DATE
gujaf-340	100	1	1.0	CARDINAL
gujaf-340	103	1	nigerian	NORP
gujaf-340	105	1	nigerian	NORP
gujaf-340	106	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-340	106	2	5	CARDINAL
gujaf-340	106	3	2, october	DATE
gujaf-340	106	4	2024	CARDINAL
gujaf-340	106	5	236	CARDINAL
gujaf-340	107	1	bala et al	PERSON
gujaf-340	107	2	2021	CARDINAL
gujaf-340	109	1	nigerian	NORP
gujaf-340	110	1	nigerian	NORP
gujaf-340	111	1	nigeria	GPE
gujaf-340	112	1	nigeria	GPE
gujaf-340	113	1	nigeria	GPE
gujaf-340	114	1	the past few years	DATE
gujaf-340	116	1	ika et al	PERSON
gujaf-340	116	2	2021	CARDINAL
gujaf-340	116	3	junita	GPE
gujaf-340	116	4	yulianto	GPE
gujaf-340	116	5	2018	DATE
gujaf-340	116	6	indonesian	NORP
gujaf-340	117	1	2020	DATE
gujaf-340	117	2	jordan	GPE
gujaf-340	118	1	australia	GPE
gujaf-340	118	2	2017	CARDINAL
gujaf-340	118	3	australia	GPE
gujaf-340	118	4	arif et al	PERSON
gujaf-340	119	1	2020	DATE
gujaf-340	120	1	azman et al	PERSON
gujaf-340	121	1	2019	DATE
gujaf-340	121	2	malaysia	GPE
gujaf-340	123	1	2021	CARDINAL
gujaf-340	125	1	nigeria	GPE
gujaf-340	125	2	nigeria	GPE
gujaf-340	126	1	the gusau journal of accounting	ORG
gujaf-340	126	2	5	CARDINAL
gujaf-340	126	3	2, october	DATE
gujaf-340	126	4	2024	CARDINAL
gujaf-340	126	5	237	CARDINAL
gujaf-340	126	6	nigerian	NORP
gujaf-340	129	1	deegan & blomquist	ORG
gujaf-340	129	2	2016	DATE
gujaf-340	129	3	haque & ntim	ORG
gujaf-340	129	4	2018	DATE
gujaf-340	130	1	2020	DATE
gujaf-340	132	1	hassan	PERSON
gujaf-340	132	2	hussainey	PERSON
gujaf-340	132	3	2022	CARDINAL
gujaf-340	133	1	one hundred and thirty-eight	CARDINAL
gujaf-340	133	2	138	CARDINAL
gujaf-340	133	3	pakistan	GPE
gujaf-340	134	1	pakistan	GPE
gujaf-340	135	1	nigeria	GPE
gujaf-340	136	1	kolsi	PERSON
gujaf-340	136	2	2022	CARDINAL
gujaf-340	136	3	abu-dhabi securities exchange	ORG
gujaf-340	136	4	410	CARDINAL
gujaf-340	137	1	the united arab emirates (uae	ORG
gujaf-340	139	1	nigerian	NORP
gujaf-340	140	1	france	GPE
gujaf-340	140	2	moalla et al	PERSON
gujaf-340	141	1	2020	DATE
gujaf-340	141	2	120	CARDINAL
gujaf-340	142	1	france	GPE
gujaf-340	143	1	2021	CARDINAL
gujaf-340	143	2	namakavarani et al	PERSON
gujaf-340	144	1	2021	CARDINAL
gujaf-340	145	1	arif et al	PERSON
gujaf-340	146	1	2020	DATE
gujaf-340	148	1	gusau journal of accounting	ORG
gujaf-340	148	2	5	CARDINAL
gujaf-340	148	3	2, october	DATE
gujaf-340	148	4	2024	CARDINAL
gujaf-340	148	5	238	CARDINAL
gujaf-340	149	1	al-baidhani	PERSON
gujaf-340	149	2	2014	DATE
gujaf-340	151	1	amin et al	PERSON
gujaf-340	152	1	2021	CARDINAL
gujaf-340	152	2	japan	GPE
gujaf-340	152	3	the period 2012 to 2018	DATE
gujaf-340	153	1	japan	GPE
gujaf-340	154	1	japan	GPE
gujaf-340	155	1	nigerian	NORP
gujaf-340	156	1	arif et al	PERSON
gujaf-340	156	2	2020	DATE
gujaf-340	156	3	odoemelam	PERSON
gujaf-340	156	4	2018	DATE
gujaf-340	156	5	2017	CARDINAL
gujaf-340	156	6	samaha et al	PERSON
gujaf-340	157	1	2015	CARDINAL
gujaf-340	161	1	hussain et al	PERSON
gujaf-340	161	2	2020	DATE
gujaf-340	161	3	2020	DATE
gujaf-340	162	1	akinleye	PERSON
gujaf-340	162	2	faustina	ORG
gujaf-340	162	3	2017	CARDINAL
gujaf-340	162	4	nigeria	GPE
gujaf-340	162	5	annual	DATE
gujaf-340	164	1	2020	DATE
gujaf-340	164	2	nigeria	GPE
gujaf-340	164	3	annual	DATE
gujaf-340	164	4	eight	CARDINAL
gujaf-340	164	5	nigeria exchange	ORG
gujaf-340	164	6	2012 to 2018	DATE
gujaf-340	167	1	nigerian	NORP
gujaf-340	167	2	nigerian	NORP
gujaf-340	168	1	mirza et al	PERSON
gujaf-340	168	2	2020	DATE
gujaf-340	171	1	nigerian	NORP
gujaf-340	172	1	gusau journal of accounting	ORG
gujaf-340	172	2	5	CARDINAL
gujaf-340	172	3	2, october	DATE
gujaf-340	172	4	2024	CARDINAL
gujaf-340	172	5	239 naveed et al	QUANTITY
gujaf-340	172	6	2021	CARDINAL
gujaf-340	172	7	china	GPE
gujaf-340	173	1	chinese	NORP
gujaf-340	173	2	the period 2009 to	DATE
gujaf-340	173	3	2015	CARDINAL
gujaf-340	178	1	nigerian	NORP
gujaf-340	179	1	odum	PERSON
gujaf-340	179	2	2023	CARDINAL
gujaf-340	181	1	2020	DATE
gujaf-340	181	2	nigeria	GPE
gujaf-340	181	3	3	CARDINAL
gujaf-340	181	4	sec	ORG
gujaf-340	181	5	at least 5	CARDINAL
gujaf-340	181	6	one	CARDINAL
gujaf-340	182	1	2022	CARDINAL
gujaf-340	182	2	nigeria	GPE
gujaf-340	182	3	169	CARDINAL
gujaf-340	182	4	the nigerian exchange	ORG
gujaf-340	182	5	december 31, 2019	DATE
gujaf-340	183	1	42	CARDINAL
gujaf-340	183	2	ten	CARDINAL
gujaf-340	183	3	10) years	DATE
gujaf-340	183	4	2010	DATE
gujaf-340	183	5	2019	DATE
gujaf-340	184	1	annual	DATE
gujaf-340	185	1	nigeria	GPE
gujaf-340	188	1	al amosh	PERSON
gujaf-340	188	2	khatib	ORG
gujaf-340	188	3	2022	CARDINAL
gujaf-340	189	1	jordanian	NORP
gujaf-340	189	2	51	CARDINAL
gujaf-340	189	3	jordanian	NORP
gujaf-340	190	1	2012	DATE
gujaf-340	190	2	eight-year	DATE
gujaf-340	191	1	jordan	GPE
gujaf-340	194	1	nigerian	NORP
gujaf-340	195	1	gusau journal of accounting	ORG
gujaf-340	195	2	5	CARDINAL
gujaf-340	195	3	2, october	DATE
gujaf-340	195	4	2024 240	CARDINAL
gujaf-340	196	1	2018	DATE
gujaf-340	196	2	nigerian	NORP
gujaf-340	199	1	nigerian	NORP
gujaf-340	200	1	khan et al	PERSON
gujaf-340	200	2	2024	CARDINAL
gujaf-340	200	3	2020	DATE
gujaf-340	200	4	masud et al	PERSON
gujaf-340	201	1	2018	DATE
gujaf-340	201	2	martínezferrero & lozano	ORG
gujaf-340	201	3	2021	CARDINAL
gujaf-340	201	4	2019	DATE
gujaf-340	202	1	h4	ORG
gujaf-340	205	1	shaheen et al	PERSON
gujaf-340	205	2	2022	CARDINAL
gujaf-340	209	1	3.0	CARDINAL
gujaf-340	209	2	annual	DATE
gujaf-340	209	3	nigeria	GPE
gujaf-340	210	1	162	CARDINAL
gujaf-340	210	2	2012	DATE
gujaf-340	210	3	2023	CARDINAL
gujaf-340	211	1	67	CARDINAL
gujaf-340	211	2	95	CARDINAL
gujaf-340	213	1	𝑋𝑛……………………………………………………	PRODUCT
gujaf-340	213	2	1	CARDINAL
gujaf-340	213	3	5	CARDINAL
gujaf-340	213	4	years	DATE
gujaf-340	213	5	audit committee gusau journal of accounting	ORG
gujaf-340	213	6	5	CARDINAL
gujaf-340	213	7	2, october	DATE
gujaf-340	213	8	2024 241	CARDINAL
gujaf-340	213	9	bdnt = board	ORG
gujaf-340	214	1	1	CARDINAL
gujaf-340	215	1	1	CARDINAL
gujaf-340	215	2	haque & ntim	ORG
gujaf-340	215	3	2018	DATE
gujaf-340	215	4	2022	CARDINAL
gujaf-340	215	5	2021	CARDINAL
gujaf-340	215	6	hussain et al	PERSON
gujaf-340	216	1	2020	DATE
gujaf-340	216	2	2023	CARDINAL
gujaf-340	216	3	hussain et al	PERSON
gujaf-340	217	1	2020	DATE
gujaf-340	217	2	2024	CARDINAL
gujaf-340	217	3	bdnt	PERSON
gujaf-340	218	1	2	CARDINAL
gujaf-340	218	2	annual	DATE
gujaf-340	218	3	the period 2012	DATE
gujaf-340	218	4	2023	CARDINAL
gujaf-340	219	1	2	CARDINAL
gujaf-340	220	1	dev min max	PERSON
gujaf-340	220	2	0.5130	MONEY
gujaf-340	221	1	0.1714	CARDINAL
gujaf-340	221	2	0.4523 0.2184	MONEY
gujaf-340	221	3	2024	CARDINAL
gujaf-340	222	1	2	CARDINAL
gujaf-340	222	2	0.0406	CARDINAL
gujaf-340	222	3	0.0748	CARDINAL
gujaf-340	223	1	0.0406	CARDINAL
gujaf-340	223	2	4.1%	PERCENT
gujaf-340	224	1	0.0748	CARDINAL
gujaf-340	224	2	the gusau journal of accounting	ORG
gujaf-340	224	3	5	CARDINAL
gujaf-340	224	4	2, october	DATE
gujaf-340	224	5	2024 242	DATE
gujaf-340	225	1	0	CARDINAL
gujaf-340	225	2	0.513	CARDINAL
gujaf-340	226	1	0%	PERCENT
gujaf-340	226	2	51.3%	PERCENT
gujaf-340	227	1	2	CARDINAL
gujaf-340	227	2	0.2907	CARDINAL
gujaf-340	227	3	0.2064	CARDINAL
gujaf-340	228	1	nigerian	NORP
gujaf-340	228	2	29.07%	PERCENT
gujaf-340	228	3	29.07%	PERCENT
gujaf-340	228	4	nigerian	NORP
gujaf-340	230	1	0.211	CARDINAL
gujaf-340	230	2	0.833	CARDINAL
gujaf-340	231	1	nigerian	NORP
gujaf-340	231	2	21.1%	PERCENT
gujaf-340	231	3	83.3%	PERCENT
gujaf-340	232	1	3.649	CARDINAL
gujaf-340	232	2	0.8537	CARDINAL
gujaf-340	233	1	nigeria	GPE
gujaf-340	233	2	4	CARDINAL
gujaf-340	233	3	at least 4	CARDINAL
gujaf-340	233	4	nigeria	GPE
gujaf-340	235	1	3	CARDINAL
gujaf-340	236	1	3	CARDINAL
gujaf-340	236	2	8	CARDINAL
gujaf-340	237	1	bdnt	PERSON
gujaf-340	237	2	0.1714	CARDINAL
gujaf-340	237	3	0.14	CARDINAL
gujaf-340	238	1	nigerian	NORP
gujaf-340	238	2	17.14%	PERCENT
gujaf-340	239	1	bdnt	PERSON
gujaf-340	239	2	0.00	CARDINAL
gujaf-340	239	3	0.653	CARDINAL
gujaf-340	240	1	as low as zero	CARDINAL
gujaf-340	240	2	65.3%	PERCENT
gujaf-340	241	1	2	CARDINAL
gujaf-340	241	2	0.4523	CARDINAL
gujaf-340	241	3	0.218	CARDINAL
gujaf-340	242	1	45.23%	PERCENT
gujaf-340	242	2	nigeria	GPE
gujaf-340	244	1	0.069	CARDINAL
gujaf-340	244	2	0.889	CARDINAL
gujaf-340	244	3	nigerian	NORP
gujaf-340	245	1	6.9%	PERCENT
gujaf-340	247	1	3	CARDINAL
gujaf-340	247	2	3	CARDINAL
gujaf-340	247	3	1.000	CARDINAL
gujaf-340	247	4	0.142	CARDINAL
gujaf-340	247	5	1.000	MONEY
gujaf-340	247	6	1.000	CARDINAL
gujaf-340	247	7	0.024	CARDINAL
gujaf-340	247	8	0.082	CARDINAL
gujaf-340	247	9	5	CARDINAL
gujaf-340	247	10	2, october	DATE
gujaf-340	247	11	2024 243	DATE
gujaf-340	247	12	0.065 0.615 0.012	MONEY
gujaf-340	247	13	1.0000	CARDINAL
gujaf-340	247	14	1.0000	CARDINAL
gujaf-340	247	15	2024	CARDINAL
gujaf-340	248	1	0.142	CARDINAL
gujaf-340	248	2	acmt(-0.028	PERSON
gujaf-340	251	1	1.81	CARDINAL
gujaf-340	251	2	1.33	CARDINAL
gujaf-340	252	1	1%	PERCENT
gujaf-340	253	1	generalized least square	QUANTITY
gujaf-340	253	2	gls	ORG
gujaf-340	253	3	ols	ORG
gujaf-340	254	1	gls	ORG
gujaf-340	254	2	gls	ORG
gujaf-340	254	3	chi2	ORG
gujaf-340	254	4	gls	ORG
gujaf-340	255	1	2.13	CARDINAL
gujaf-340	255	2	0.8308	CARDINAL
gujaf-340	257	1	2	CARDINAL
gujaf-340	259	1	4	CARDINAL
gujaf-340	259	2	4	CARDINAL
gujaf-340	259	3	2.940 0.003	CARDINAL
gujaf-340	260	1	0.015	CARDINAL
gujaf-340	260	2	0.0739	ORG
gujaf-340	260	3	0.025	PRODUCT
gujaf-340	260	4	0.406	CARDINAL
gujaf-340	260	5	0.0160	CARDINAL
gujaf-340	260	6	0.028	CARDINAL
gujaf-340	260	7	0.1606 2.59 0.010	MONEY
gujaf-340	260	8	945	CARDINAL
gujaf-340	260	9	4.91	CARDINAL
gujaf-340	260	10	0.0002	CARDINAL
gujaf-340	260	11	2024	CARDINAL
gujaf-340	260	12	4	CARDINAL
gujaf-340	260	13	𝑅2	CARDINAL
gujaf-340	260	14	0.02	CARDINAL
gujaf-340	261	1	only 2%	PERCENT
gujaf-340	261	2	nigerian	NORP
gujaf-340	261	3	bdnt	PERSON
gujaf-340	262	1	only 2 percent	PERCENT
gujaf-340	262	2	98%	PERCENT
gujaf-340	263	1	gusau journal of accounting	ORG
gujaf-340	263	2	5	CARDINAL
gujaf-340	263	3	2, october	DATE
gujaf-340	263	4	2024	CARDINAL
gujaf-340	263	5	1988	DATE
gujaf-340	263	6	2 percent	PERCENT
gujaf-340	265	1	4.91	CARDINAL
gujaf-340	265	2	5%	PERCENT
gujaf-340	267	1	four	CARDINAL
gujaf-340	267	2	one	CARDINAL
gujaf-340	267	3	2 percent	PERCENT
gujaf-340	269	1	4	CARDINAL
gujaf-340	269	2	bdnt(0.0739	PERSON
gujaf-340	269	3	nigerian	NORP
gujaf-340	270	1	bdnt	PERSON
gujaf-340	270	2	nigerian	NORP
gujaf-340	272	1	2021	CARDINAL
gujaf-340	272	2	namakavarani et al	PERSON
gujaf-340	273	1	2021	CARDINAL
gujaf-340	273	2	arif et al	PERSON
gujaf-340	274	1	2020)who	CARDINAL
gujaf-340	274	2	acin	ORG
gujaf-340	275	1	nigerian	NORP
gujaf-340	276	1	nigerian	NORP
gujaf-340	277	1	nigerian	NORP
gujaf-340	277	2	nigeria	GPE
gujaf-340	278	1	2023	CARDINAL
gujaf-340	279	1	2020	DATE
gujaf-340	281	1	nigerian	NORP
gujaf-340	282	1	khan et al	PERSON
gujaf-340	283	1	2024	CARDINAL
gujaf-340	284	1	amin et al	PERSON
gujaf-340	285	1	2021	CARDINAL
gujaf-340	285	2	arif et al	PERSON
gujaf-340	286	1	2020	DATE
gujaf-340	286	2	odoemelam	PERSON
gujaf-340	286	3	2018	DATE
gujaf-340	286	4	2017	CARDINAL
gujaf-340	286	5	samaha et al	PERSON
gujaf-340	287	1	2015	DATE
gujaf-340	289	1	nigeria	GPE
gujaf-340	291	1	one	CARDINAL
gujaf-340	291	2	three	CARDINAL
gujaf-340	291	3	two	CARDINAL
gujaf-340	291	4	four	CARDINAL
gujaf-340	291	5	nigerian	NORP
gujaf-340	291	6	5	CARDINAL
gujaf-340	291	7	2, october	DATE
gujaf-340	291	8	2024 245	DATE
gujaf-340	291	9	nigeria	GPE
gujaf-340	292	1	bdnt	PERSON
gujaf-340	292	2	nigerian	NORP
gujaf-340	294	1	nigeria	GPE
gujaf-340	295	1	nigerian	NORP
gujaf-340	297	1	nigerian	NORP
gujaf-340	298	1	nigerian	NORP
gujaf-340	298	2	annual	DATE
gujaf-340	300	1	g. t.	PERSON
gujaf-340	300	2	a. t.	PERSON
gujaf-340	300	3	2017	CARDINAL
gujaf-340	301	1	nigeria	GPE
gujaf-340	302	1	global journal of management and business research	ORG
gujaf-340	302	2	17(3	CARDINAL
gujaf-340	302	3	26	CARDINAL
gujaf-340	302	4	m. a.	PERSON
gujaf-340	302	5	2020	DATE
gujaf-340	303	1	jordan	GPE
gujaf-340	304	1	9	CARDINAL
gujaf-340	304	2	11	DATE
gujaf-340	305	1	al amosh	PERSON
gujaf-340	305	2	h. & khatib s.a.	ORG
gujaf-340	305	3	2022	CARDINAL
gujaf-340	306	1	journal of business	ORG
gujaf-340	306	2	2	CARDINAL
gujaf-340	307	1	amin	PERSON
gujaf-340	307	2	s.	PERSON
gujaf-340	307	3	iqbal	PERSON
gujaf-340	307	4	j., & makki	ORG
gujaf-340	307	5	m. a. m.	PERSON
gujaf-340	307	6	2021	CARDINAL
gujaf-340	308	1	japanese	NORP
gujaf-340	309	1	7(2	CARDINAL
gujaf-340	309	2	239–254	CARDINAL
gujaf-340	310	1	f.c & gunardi	ORG
gujaf-340	310	2	2018	DATE
gujaf-340	311	1	nigeria	GPE
gujaf-340	312	1	indonesian	NORP
gujaf-340	312	2	2	CARDINAL
gujaf-340	312	3	65–78	CARDINAL
gujaf-340	313	1	appuhami	PERSON
gujaf-340	313	2	r., & tashakor	ORG
gujaf-340	313	3	s.	PERSON
gujaf-340	313	4	2017	CARDINAL
gujaf-340	314	1	australian	NORP
gujaf-340	315	1	australian	NORP
gujaf-340	315	2	27(4	CARDINAL
gujaf-340	315	3	400	CARDINAL
gujaf-340	316	1	gusau journal of accounting	ORG
gujaf-340	316	2	5	CARDINAL
gujaf-340	316	3	2, october	DATE
gujaf-340	316	4	2024	CARDINAL
gujaf-340	316	5	m., sajjad, a., farooq	PERSON
gujaf-340	316	6	s.	PERSON
gujaf-340	316	7	abrar, m., & joyo	ORG
gujaf-340	316	8	a. s.	PERSON
gujaf-340	316	9	2020	DATE
gujaf-340	318	1	bingley	ORG
gujaf-340	318	2	21(3	CARDINAL
gujaf-340	318	3	497–514	CARDINAL
gujaf-340	319	1	https://doi.org/10.1108/cg-06-2020-0243 azman, n.a.n	PERSON
gujaf-340	319	2	s.m.	GPE
gujaf-340	319	3	zaidi	GPE
gujaf-340	319	4	a.	PERSON
gujaf-340	319	5	m.a. & koru	ORG
gujaf-340	320	1	malaysian	NORP
gujaf-340	321	1	european	NORP
gujaf-340	321	2	1	CARDINAL
gujaf-340	321	3	12	CARDINAL
gujaf-340	322	1	10.15405/epsbs.2020.12.05.1 bala h	MONEY
gujaf-340	322	2	lawal a.	PERSON
gujaf-340	322	3	2021	CARDINAL
gujaf-340	323	1	13	CARDINAL
gujaf-340	323	2	16–36	CARDINAL
gujaf-340	325	1	2020	DATE
gujaf-340	326	1	federal republic of nigeria	ORG
gujaf-340	326	2	gazette	GPE
gujaf-340	327	1	deegan, c., & blomquist	ORG
gujaf-340	327	2	2016	CARDINAL
gujaf-340	328	1	wwf-australia	ORG
gujaf-340	328	2	australian	NORP
gujaf-340	329	1	31(4	CARDINAL
gujaf-340	329	2	343–372	CARDINAL
gujaf-340	329	3	a. p., & okoro	PERSON
gujaf-340	329	4	g. e.	PERSON
gujaf-340	329	5	2018	DATE
gujaf-340	332	1	ekonomski horizonti	PERSON
gujaf-340	332	2	20(1	CARDINAL
gujaf-340	332	3	17–26	DATE
gujaf-340	333	1	farhan	PERSON
gujaf-340	333	2	a., & freihat	ORG
gujaf-340	333	3	a. r. f.	PERSON
gujaf-340	333	4	2021	CARDINAL
gujaf-340	334	1	uae	GPE
gujaf-340	334	2	journal of asian finance	ORG
gujaf-340	334	3	8(1	CARDINAL
gujaf-340	334	4	851–861	CARDINAL
gujaf-340	335	1	https://doi.org/10.13106/jafeb	ORG
gujaf-340	336	1	h. h.	PERSON
gujaf-340	336	2	2022	CARDINAL
gujaf-340	337	1	vietnam	GPE
gujaf-340	338	1	9(1	CARDINAL
gujaf-340	339	1	https://doi.org/10.1080/23311975.2022.2119827 haque, f. & ntim	PERSON
gujaf-340	339	2	c.g.	PERSON
gujaf-340	339	3	2017	CARDINAL
gujaf-340	341	1	27	CARDINAL
gujaf-340	341	2	3	CARDINAL
gujaf-340	342	1	hasan	PERSON
gujaf-340	342	2	k. & aly	ORG
gujaf-340	342	3	2022	CARDINAL
gujaf-340	343	1	pakistan	GPE
gujaf-340	343	2	12	CARDINAL
gujaf-340	343	3	14–23	CARDINAL
gujaf-340	343	4	hussain	GPE
gujaf-340	343	5	h. i.	PERSON
gujaf-340	343	6	kot	ORG
gujaf-340	343	7	s.	PERSON
gujaf-340	343	8	h. m. t.	PERSON
gujaf-340	343	9	j. j.	PERSON
gujaf-340	343	10	2020	DATE
gujaf-340	345	1	53(1	CARDINAL
gujaf-340	345	2	21–35	CARDINAL
gujaf-340	346	1	https://doi.org/10.2478/orga-2020-0002 ika	ORG
gujaf-340	346	2	s. r.	PERSON
gujaf-340	346	3	t. & widagdo	ORG
gujaf-340	346	4	a. k.	PERSON
gujaf-340	346	5	2017	CARDINAL
gujaf-340	347	1	indonesian	NORP
gujaf-340	347	2	shs	CARDINAL
gujaf-340	348	1	34	CARDINAL
gujaf-340	348	2	junita	GPE
gujaf-340	348	3	n.l. & yulianto	ORG
gujaf-340	348	4	a.	PERSON
gujaf-340	348	5	2018	DATE
gujaf-340	349	1	indonesia	GPE
gujaf-340	351	1	j. 7	PERSON
gujaf-340	351	2	114–50 khan	GPE
gujaf-340	351	3	s.	PERSON
gujaf-340	351	4	saiki	PERSON
gujaf-340	351	5	s. n. & moulick	ORG
gujaf-340	351	6	r. k.	PERSON
gujaf-340	351	7	2024	CARDINAL
gujaf-340	352	1	bangladesh	GPE
gujaf-340	353	1	52	CARDINAL
gujaf-340	353	2	2	CARDINAL
gujaf-340	353	3	21	CARDINAL
gujaf-340	354	1	kolsi	PERSON
gujaf-340	354	2	m.c.	GPE
gujaf-340	354	3	muqattash	GPE
gujaf-340	354	4	r. & al-hiyari	PERSON
gujaf-340	354	5	a.	PERSON
gujaf-340	354	6	2022	CARDINAL
gujaf-340	355	1	adx https://doi.org/10.1108/cg-06-2020-0243	PERSON
gujaf-340	355	2	https://doi.org/10.13106/jafeb	ORG
gujaf-340	355	3	https://doi.org/10.2478/orga-2020-0002 gusau journal of accounting	ORG
gujaf-340	355	4	5	CARDINAL
gujaf-340	355	5	2, october	DATE
gujaf-340	355	6	2024 247	DATE
gujaf-340	356	1	social responsibility journal	ORG
gujaf-340	356	2	18	CARDINAL
gujaf-340	356	3	293–315	DATE
gujaf-340	357	1	masud	PERSON
gujaf-340	357	2	m. a. k.	PERSON
gujaf-340	357	3	nurunnabi	PERSON
gujaf-340	357	4	m., & bae	ORG
gujaf-340	357	5	s. m.	PERSON
gujaf-340	357	6	2018	DATE
gujaf-340	358	1	south asian	NORP
gujaf-340	359	1	asian	NORP
gujaf-340	359	2	3(1	CARDINAL
gujaf-340	360	1	s. m.	PERSON
gujaf-340	360	2	2021	CARDINAL
gujaf-340	361	1	netherlands	GPE
gujaf-340	362	1	19–30	CARDINAL
gujaf-340	363	1	j., & lozano	ORG
gujaf-340	363	2	m. b.	PERSON
gujaf-340	363	3	2021	CARDINAL
gujaf-340	365	1	switzerland	GPE
gujaf-340	365	2	13(3	CARDINAL
gujaf-340	365	3	1–16	CARDINAL
gujaf-340	366	1	mirza	PERSON
gujaf-340	366	2	s. s.	PERSON
gujaf-340	366	3	majeed	PERSON
gujaf-340	366	4	m. a.	PERSON
gujaf-340	366	5	t.	GPE
gujaf-340	366	6	2020	DATE
gujaf-340	367	1	chinese	NORP
gujaf-340	368	1	eurasian	NORP
gujaf-340	368	2	10(1	DATE
gujaf-340	368	3	417–440	CARDINAL
gujaf-340	369	1	https://doi.org/10.1007/s40821-019-00138-5 moalla	PERSON
gujaf-340	369	2	m. salhi	PERSON
gujaf-340	369	3	b. & jarboui, a.	ORG
gujaf-340	369	4	2020	DATE
gujaf-340	370	1	france	GPE
gujaf-340	371	1	social responsibility journal	ORG
gujaf-340	371	2	17	CARDINAL
gujaf-340	371	3	966–984	CARDINAL
gujaf-340	371	4	musa	PERSON
gujaf-340	371	5	h.m.	GPE
gujaf-340	371	6	2023	CARDINAL
gujaf-340	372	1	nigeria	GPE
gujaf-340	373	1	fudma journal of accounting	ORG
gujaf-340	373	2	1	CARDINAL
gujaf-340	373	3	16	CARDINAL
gujaf-340	373	4	32	DATE
gujaf-340	375	1	namakavarani	PERSON
gujaf-340	375	2	o. m.	PERSON
gujaf-340	375	3	a. a.	PERSON
gujaf-340	375	4	d., & askary	ORG
gujaf-340	375	5	s.	PERSON
gujaf-340	375	6	2021	CARDINAL
gujaf-340	377	1	14(6	DATE
gujaf-340	377	2	273–291	CARDINAL
gujaf-340	378	1	https://doi.org/10.3390/jrfm14060273 naveed	PERSON
gujaf-340	378	2	k.	PERSON
gujaf-340	378	3	c.l.	GPE
gujaf-340	378	4	ali	PERSON
gujaf-340	378	5	z.; rauf	PERSON
gujaf-340	378	6	f.	PERSON
gujaf-340	378	7	2021	CARDINAL
gujaf-340	379	1	china	GPE
gujaf-340	380	1	13	CARDINAL
gujaf-340	380	2	3142	CARDINAL
gujaf-340	381	1	https://doi.org/10.3390/	ORG
gujaf-340	382	1	odoemelam	PERSON
gujaf-340	382	2	n., & okafor	ORG
gujaf-340	382	3	2018	DATE
gujaf-340	383	1	nigeria	GPE
gujaf-340	384	1	indonesian	NORP
gujaf-340	384	2	2(1	CARDINAL
gujaf-340	384	3	25	CARDINAL
gujaf-340	386	1	odum	PERSON
gujaf-340	386	2	c.g.	GPE
gujaf-340	386	3	2023	CARDINAL
gujaf-340	388	1	nigeria	GPE
gujaf-340	389	1	asian journal of economics	ORG
gujaf-340	389	2	23(16),146156	CARDINAL
gujaf-340	389	3	10.9734/ajeba/2023	MONEY
gujaf-340	389	4	i. s.	PERSON
gujaf-340	389	5	ishola	PERSON
gujaf-340	389	6	a. k.	PERSON
gujaf-340	389	7	nurudeen	GPE
gujaf-340	389	8	s. o., & ayuba	ORG
gujaf-340	389	9	i. a.	PERSON
gujaf-340	389	10	2020	DATE
gujaf-340	390	1	nigeria	GPE
gujaf-340	391	1	international journal of management	ORG
gujaf-340	391	2	9(4	CARDINAL
gujaf-340	391	3	194–206	CARDINAL
gujaf-340	392	1	https://doi.org/10.18488/journal	ORG
gujaf-340	393	1	11.2020.94.194.206	CARDINAL
gujaf-340	393	2	2022	CARDINAL
gujaf-340	394	1	nigeria	GPE
gujaf-340	395	1	j. dev	PERSON
gujaf-340	397	1	56	CARDINAL
gujaf-340	397	2	77–90	CARDINAL
gujaf-340	398	1	orumwense e.k.	PERSON
gujaf-340	398	2	osa-izeko e.	ORG
gujaf-340	398	3	2023	CARDINAL
gujaf-340	398	4	nigeria	GPE
gujaf-340	398	5	european journal of accounting	ORG
gujaf-340	398	6	11(5	CARDINAL
gujaf-340	398	7	113	CARDINAL
gujaf-340	399	1	https://doi.org/10.37745/ejaafr.2013/vol11n5113 https://doi.org/10.28992/ijsam.v2i1.47 https://doi.org/10.18488/journal gusau journal of accounting	ORG
gujaf-340	399	2	5	CARDINAL
gujaf-340	399	3	2, october	DATE
gujaf-340	399	4	2024	CARDINAL
gujaf-340	399	5	248	CARDINAL
gujaf-340	399	6	d. m. h.	PERSON
gujaf-340	399	7	2021	CARDINAL
gujaf-340	400	1	bahrain	GPE
gujaf-340	401	1	revista	GPE
gujaf-340	401	2	gestão	GPE
gujaf-340	401	3	inovação e tecnologias	PERSON
gujaf-340	401	4	11(2	CARDINAL
gujaf-340	401	5	1666–1680	DATE
gujaf-340	402	1	2019	DATE
gujaf-340	403	1	jordan	GPE
gujaf-340	404	1	international journal of business and management	ORG
gujaf-340	404	2	57–65	CARDINAL
gujaf-340	405	1	samaha	PERSON
gujaf-340	405	2	k.	PERSON
gujaf-340	405	3	khlif, h., & hussainey	ORG
gujaf-340	405	4	k.	PERSON
gujaf-340	405	5	2015	DATE
gujaf-340	407	1	journal of international accounting	ORG
gujaf-340	407	2	24	CARDINAL
gujaf-340	408	1	1 (2011	DATE
gujaf-340	409	1	shaheen	PERSON
gujaf-340	409	2	r.	NORP
gujaf-340	409	3	luo, q. & bala	ORG
gujaf-340	409	4	2022	CARDINAL
gujaf-340	409	5	china	GPE
gujaf-340	410	1	29	CARDINAL
gujaf-340	410	2	1	CARDINAL