id	sid	eid	entity	type
gujaf-35	1	1	gusau journal of accounting	ORG
gujaf-35	1	2	1	CARDINAL
gujaf-35	1	3	2	CARDINAL
gujaf-35	1	4	october	DATE
gujaf-35	1	5	2020	DATE
gujaf-35	1	6	2756-665x	CARDINAL
gujaf-35	1	7	social sciences	ORG
gujaf-35	1	8	federal university gusau	ORG
gujaf-35	1	9	zamfara state	GPE
gujaf-35	1	10	nigeria gusau journal of accounting	ORG
gujaf-35	2	1	2, october,	DATE
gujaf-35	2	2	2020 1	DATE
gujaf-35	2	3	nigeria	GPE
gujaf-35	2	4	ibrahim lawal bursary	PERSON
gujaf-35	2	5	federal university gusau	ORG
gujaf-35	2	6	zamfara state	GPE
gujaf-35	2	7	nigeria	GPE
gujaf-35	3	1	+2348038485745 umar farouk	PERSON
gujaf-35	3	2	federal university gusau	ORG
gujaf-35	3	3	zamfara state	GPE
gujaf-35	3	4	nigeria	GPE
gujaf-35	5	1	+2348069393824	CARDINAL
gujaf-35	5	2	abu business school	ORG
gujaf-35	5	3	zaria	PERSON
gujaf-35	5	4	kaduna state	GPE
gujaf-35	8	1	51	CARDINAL
gujaf-35	8	2	the nigeria stock exchange	ORG
gujaf-35	8	3	35	CARDINAL
gujaf-35	11	1	annual	DATE
gujaf-35	11	2	nigeria	GPE
gujaf-35	11	3	2012	DATE
gujaf-35	11	4	2019	DATE
gujaf-35	18	1	nigeria	NORP
gujaf-35	18	2	mailto:elfarouk105@gmail.com mailto:walebunmi714@gmail.com gusau journal of accounting	PERSON
gujaf-35	19	1	2, october	DATE
gujaf-35	19	2	2020	DATE
gujaf-35	19	3	2 1	DATE
gujaf-35	21	1	eze & ogiji	ORG
gujaf-35	21	2	2013	DATE
gujaf-35	23	1	us	GPE
gujaf-35	23	2	11.7%	PERCENT
gujaf-35	24	1	japan	GPE
gujaf-35	24	2	27.2%	PERCENT
gujaf-35	25	1	uk	GPE
gujaf-35	25	2	25%	PERCENT
gujaf-35	26	1	china	GPE
gujaf-35	26	2	40%	PERCENT
gujaf-35	27	1	nigeria	GPE
gujaf-35	27	2	2.54%	PERCENT
gujaf-35	29	1	annual	DATE
gujaf-35	29	2	2010	DATE
gujaf-35	30	1	nigerian	NORP
gujaf-35	30	2	the national bureau of statistics	ORG
gujaf-35	30	3	2014	DATE
gujaf-35	30	4	nbs	ORG
gujaf-35	30	5	2014	DATE
gujaf-35	31	1	another two months	DATE
gujaf-35	31	2	about $ 2.23 trillion	MONEY
gujaf-35	31	3	nigeria	GPE
gujaf-35	32	1	2020	DATE
gujaf-35	34	1	nairametric et al	LOC
gujaf-35	34	2	2020	DATE
gujaf-35	35	1	nigerian	NORP
gujaf-35	35	2	the nigerian stock exchange	ORG
gujaf-35	35	3	$ 77 million	MONEY
gujaf-35	35	4	the first quarter of 2020	DATE
gujaf-35	35	5	$ 32.5 million	MONEY
gujaf-35	35	6	the first quarter of 2019	DATE
gujaf-35	35	7	336.9 percent	PERCENT
gujaf-35	38	1	nigeria	GPE
gujaf-35	38	2	thisday	DATE
gujaf-35	38	3	2020	DATE
gujaf-35	39	1	gusau journal of accounting	ORG
gujaf-35	40	1	2, october,	DATE
gujaf-35	40	2	2020 3	DATE
gujaf-35	42	1	nigeria plc	ORG
gujaf-35	42	2	paul gbededo	PERSON
gujaf-35	42	3	thisday	DATE
gujaf-35	42	4	2017	DATE
gujaf-35	46	1	adetifa	ORG
gujaf-35	46	2	2005	DATE
gujaf-35	46	3	two	CARDINAL
gujaf-35	47	1	one	CARDINAL
gujaf-35	47	2	kim	PERSON
gujaf-35	47	3	1998	DATE
gujaf-35	47	4	1998	DATE
gujaf-35	47	5	2002	DATE
gujaf-35	47	6	ferreira & vilela	ORG
gujaf-35	47	7	2004	DATE
gujaf-35	47	8	2004	DATE
gujaf-35	47	9	almeida	ORG
gujaf-35	47	10	campello & weisbach	ORG
gujaf-35	47	11	2004	DATE
gujaf-35	47	12	chen	PERSON
gujaf-35	47	13	mahajan	GPE
gujaf-35	47	14	2010	DATE
gujaf-35	47	15	2013	DATE
gujaf-35	48	1	2012	DATE
gujaf-35	49	1	jensen	PERSON
gujaf-35	49	2	1986	DATE
gujaf-35	49	3	2006	DATE
gujaf-35	49	4	wang	ORG
gujaf-35	49	5	2006	DATE
gujaf-35	49	6	mahrt-smith	ORG
gujaf-35	49	7	2007	DATE
gujaf-35	49	8	kalcheva	PERSON
gujaf-35	49	9	lins	PERSON
gujaf-35	49	10	2007	DATE
gujaf-35	49	11	harford	GPE
gujaf-35	49	12	2008	DATE
gujaf-35	49	13	salva	ORG
gujaf-35	49	14	2010	DATE
gujaf-35	49	15	hu & zhang	PERSON
gujaf-35	49	16	2011	DATE
gujaf-35	49	17	tong	GPE
gujaf-35	49	18	2011	DATE
gujaf-35	49	19	2013	DATE
gujaf-35	49	20	2016	DATE
gujaf-35	50	1	gusau journal of accounting	ORG
gujaf-35	51	1	2, october,	DATE
gujaf-35	51	2	2020 4	DATE
gujaf-35	52	1	belgium	GPE
gujaf-35	52	2	reheul	PERSON
gujaf-35	52	3	2013	DATE
gujaf-35	52	4	2015	CARDINAL
gujaf-35	52	5	the united states	GPE
gujaf-35	52	6	taiwan	GPE
gujaf-35	52	7	kuan, li & chu	ORG
gujaf-35	52	8	2011	DATE
gujaf-35	52	9	vietnam	GPE
gujaf-35	52	10	thi & nhan	ORG
gujaf-35	52	11	2016	DATE
gujaf-35	52	12	al-najjar	PERSON
gujaf-35	52	13	clark	PERSON
gujaf-35	52	14	2017	CARDINAL
gujaf-35	52	15	middle east	LOC
gujaf-35	52	16	north african	NORP
gujaf-35	53	1	aslam	ORG
gujaf-35	53	2	2019	DATE
gujaf-35	53	3	kmi	ORG
gujaf-35	53	4	30and	PRODUCT
gujaf-35	53	5	100	CARDINAL
gujaf-35	53	6	pakistan	GPE
gujaf-35	54	1	nigerian	NORP
gujaf-35	55	1	nigeria	GPE
gujaf-35	55	2	lawrencia	GPE
gujaf-35	55	3	sunday	DATE
gujaf-35	55	4	emmanuel & ogundipe	ORG
gujaf-35	55	5	2012	DATE
gujaf-35	57	1	nigerian	NORP
gujaf-35	58	1	nigeria	GPE
gujaf-35	60	1	nigeria	GPE
gujaf-35	61	1	nigeria	GPE
gujaf-35	61	2	2012	DATE
gujaf-35	61	3	2019	DATE
gujaf-35	62	1	gusau journal of accounting	ORG
gujaf-35	63	1	2, october,	DATE
gujaf-35	63	2	2020 5	DATE
gujaf-35	63	3	section 2	LAW
gujaf-35	63	4	section 3	LAW
gujaf-35	64	1	2	CARDINAL
gujaf-35	64	2	three	CARDINAL
gujaf-35	66	1	2.1	CARDINAL
gujaf-35	66	2	myers	ORG
gujaf-35	66	3	1984	DATE
gujaf-35	66	4	1984	DATE
gujaf-35	66	5	first	ORDINAL
gujaf-35	71	1	al.	GPE
gujaf-35	71	2	1999	DATE
gujaf-35	72	1	bates et al	PERSON
gujaf-35	73	1	2009	DATE
gujaf-35	74	1	2.2	CARDINAL
gujaf-35	74	2	pfeffer & salancik	ORG
gujaf-35	74	3	1978	DATE
gujaf-35	74	4	three	CARDINAL
gujaf-35	78	1	2, october,	DATE
gujaf-35	78	2	2020 6	DATE
gujaf-35	78	3	hillman & dalziel	ORG
gujaf-35	78	4	2003	DATE
gujaf-35	79	1	haniffa & cooke	ORG
gujaf-35	79	2	2005	DATE
gujaf-35	80	1	us	GPE
gujaf-35	83	1	brickley	GPE
gujaf-35	83	2	& jarrell	PERSON
gujaf-35	83	3	1997	DATE
gujaf-35	83	4	chen leung &	PERSON
gujaf-35	83	5	2017	CARDINAL
gujaf-35	83	6	kim & lim	ORG
gujaf-35	83	7	2010	DATE
gujaf-35	83	8	pombo & gutiérrez	ORG
gujaf-35	83	9	2011	DATE
gujaf-35	86	1	francisco	GPE
gujaf-35	86	2	2016	DATE
gujaf-35	88	1	2.3	CARDINAL
gujaf-35	89	1	kahle, & stulz	ORG
gujaf-35	89	2	2009	DATE
gujaf-35	89	3	han & qiu	ORG
gujaf-35	89	4	2007	DATE
gujaf-35	91	1	jensen	PERSON
gujaf-35	91	2	1986	DATE
gujaf-35	91	3	malmendier & tate	ORG
gujaf-35	91	4	2008	DATE
gujaf-35	91	5	masulis	ORG
gujaf-35	91	6	wang, & xie	ORG
gujaf-35	91	7	2009	DATE
gujaf-35	93	1	the gusau journal of accounting	ORG
gujaf-35	94	1	2, october,	DATE
gujaf-35	94	2	2020 7	DATE
gujaf-35	94	3	la porta	PERSON
gujaf-35	94	4	lopez-de-silanes	PERSON
gujaf-35	94	5	shleifer, & vishny	ORG
gujaf-35	94	6	2000	DATE
gujaf-35	95	1	fama & jensen	ORG
gujaf-35	95	2	1983	DATE
gujaf-35	96	1	1980	DATE
gujaf-35	97	1	2003	DATE
gujaf-35	97	2	harford	GPE
gujaf-35	97	3	ki & zhao	ORG
gujaf-35	97	4	2008	DATE
gujaf-35	98	1	derouiche, & nguyen	ORG
gujaf-35	98	2	2015	DATE
gujaf-35	102	1	gul	PERSON
gujaf-35	102	2	2011	DATE
gujaf-35	102	3	adams	PERSON
gujaf-35	102	4	ferreira	PERSON
gujaf-35	102	5	2009	DATE
gujaf-35	102	6	chen et al.	PERSON
gujaf-35	102	7	2017	DATE
gujaf-35	103	1	gul et al.	PERSON
gujaf-35	103	2	2011	DATE
gujaf-35	104	1	johnson & eagly	ORG
gujaf-35	104	2	1990	DATE
gujaf-35	105	1	cox, 1994	ORG
gujaf-35	105	2	daily & dalton	ORG
gujaf-35	105	3	2003	DATE
gujaf-35	106	1	huang	PERSON
gujaf-35	106	2	kisgen	PERSON
gujaf-35	106	3	2013	DATE
gujaf-35	108	1	2016	CARDINAL
gujaf-35	110	1	kim et al	PERSON
gujaf-35	110	2	2007	DATE
gujaf-35	111	1	dimitrov & mcconnell	ORG
gujaf-35	111	2	2008	DATE
gujaf-35	112	1	gusau journal of accounting	ORG
gujaf-35	113	1	2, october,	DATE
gujaf-35	113	2	2020 8	DATE
gujaf-35	113	3	anderson	PERSON
gujaf-35	113	4	2004	DATE
gujaf-35	114	1	yeh	PERSON
gujaf-35	114	2	woidtke	PERSON
gujaf-35	114	3	2005	DATE
gujaf-35	114	4	taiwanese	NORP
gujaf-35	115	1	khan	PERSON
gujaf-35	115	2	2015	DATE
gujaf-35	115	3	karachi stock exchange	ORG
gujaf-35	115	4	pakistan	GPE
gujaf-35	115	5	2008-2012	DATE
gujaf-35	117	1	2015	CARDINAL
gujaf-35	117	2	two	CARDINAL
gujaf-35	118	1	nigeria	GPE
gujaf-35	118	2	nigeria	GPE
gujaf-35	118	3	2.4	CARDINAL
gujaf-35	119	1	ferreira & vilela	ORG
gujaf-35	119	2	2004	DATE
gujaf-35	119	3	opler	ORG
gujaf-35	119	4	pinkowitz l.	PERSON
gujaf-35	119	5	stulz & williamson 1999	ORG
gujaf-35	122	1	2007	DATE
gujaf-35	123	1	magerakis	PERSON
gujaf-35	123	2	siriopoulos	PERSON
gujaf-35	123	3	2015	CARDINAL
gujaf-35	123	4	1980-2012	DATE
gujaf-35	128	1	2, october,	DATE
gujaf-35	128	2	2020 9	DATE
gujaf-35	129	1	williamson	PERSON
gujaf-35	129	2	2013	DATE
gujaf-35	129	3	the late 1990s	DATE
gujaf-35	131	1	nigeria	GPE
gujaf-35	131	2	nigeria	GPE
gujaf-35	132	1	3	CARDINAL
gujaf-35	135	1	51	CARDINAL
gujaf-35	135	2	the nigerian stock exchange	ORG
gujaf-35	136	1	thirty-five	CARDINAL
gujaf-35	136	2	35	CARDINAL
gujaf-35	137	1	annual	DATE
gujaf-35	139	1	2012	DATE
gujaf-35	139	2	2019	DATE
gujaf-35	139	3	8) years	DATE
gujaf-35	142	1	gusau journal of accounting	ORG
gujaf-35	143	1	2, october,	DATE
gujaf-35	143	2	2020 10	DATE
gujaf-35	143	3	3.1	CARDINAL
gujaf-35	144	1	al.	GPE
gujaf-35	144	2	2012	DATE
gujaf-35	144	3	boubaker et al.	PERSON
gujaf-35	144	4	2015	DATE
gujaf-35	144	5	atif et al.	PERSON
gujaf-35	144	6	2019	DATE
gujaf-35	144	7	previous year	DATE
gujaf-35	144	8	al.	GPE
gujaf-35	144	9	2012	DATE
gujaf-35	144	10	barasa	GPE
gujaf-35	144	11	2018	DATE
gujaf-35	144	12	magerakis et al.	PERSON
gujaf-35	144	13	2015	DATE
gujaf-35	144	14	yit =	PERSON
gujaf-35	148	1	1	CARDINAL
gujaf-35	148	2	zeros	CARDINAL
gujaf-35	151	1	cch	PERSON
gujaf-35	153	1	2	CARDINAL
gujaf-35	154	1	2, october,	DATE
gujaf-35	154	2	2020 11	DATE
gujaf-35	154	3	cch=	GPE
gujaf-35	154	4	ß5	CARDINAL
gujaf-35	154	5	ß5	CARDINAL
gujaf-35	154	6	4	CARDINAL
gujaf-35	157	1	4.1	CARDINAL
gujaf-35	159	1	max cch	PERSON
gujaf-35	159	2	280	CARDINAL
gujaf-35	159	3	0.0809	PRODUCT
gujaf-35	159	4	280	CARDINAL
gujaf-35	159	5	1.450	MONEY
gujaf-35	159	6	0.180 0.040 0.000 0.274	QUANTITY
gujaf-35	159	7	io	ORG
gujaf-35	159	8	280	CARDINAL
gujaf-35	159	9	280	CARDINAL
gujaf-35	159	10	280	CARDINAL
gujaf-35	159	11	0.0000 0.4312 capex	MONEY
gujaf-35	159	12	0.0000	CARDINAL
gujaf-35	159	13	0.6324	MONEY
gujaf-35	159	14	4.1	CARDINAL
gujaf-35	160	1	0.0532	MONEY
gujaf-35	160	2	0.0034	CARDINAL
gujaf-35	160	3	0.0809	PRODUCT
gujaf-35	161	1	0.2186	CARDINAL
gujaf-35	162	1	nigeria within gusau journal of accounting	ORG
gujaf-35	163	1	2, october,	DATE
gujaf-35	163	2	2020 12	DATE
gujaf-35	163	3	0 and 50%	PERCENT
gujaf-35	164	1	2012	DATE
gujaf-35	164	2	one	CARDINAL
gujaf-35	165	1	18%	PERCENT
gujaf-35	165	2	approximately 4%	PERCENT
gujaf-35	166	1	nigeria	GPE
gujaf-35	166	2	27.4%	PERCENT
gujaf-35	166	3	0%	PERCENT
gujaf-35	167	1	14.9%	PERCENT
gujaf-35	167	2	18.22%	PERCENT
gujaf-35	168	1	1.32%	PERCENT
gujaf-35	168	2	78.76%	PERCENT
gujaf-35	169	1	0.3751	CARDINAL
gujaf-35	169	2	0.4264	CARDINAL
gujaf-35	170	1	0.1653	ORG
gujaf-35	170	2	0.8241	CARDINAL
gujaf-35	171	1	0.0572	CARDINAL
gujaf-35	171	2	0.1533	CARDINAL
gujaf-35	172	1	4.2	CARDINAL
gujaf-35	172	2	1	CARDINAL
gujaf-35	172	3	2	CARDINAL
gujaf-35	172	4	3	CARDINAL
gujaf-35	172	5	4	CARDINAL
gujaf-35	172	6	5	CARDINAL
gujaf-35	172	7	6	CARDINAL
gujaf-35	172	8	1	CARDINAL
gujaf-35	172	9	1.000	CARDINAL
gujaf-35	172	10	2	CARDINAL
gujaf-35	172	11	0.336 1.000 1.325	MONEY
gujaf-35	172	12	3	CARDINAL
gujaf-35	172	13	0.502 0.310 1.000 1.289	MONEY
gujaf-35	172	14	4	CARDINAL
gujaf-35	172	15	0.348 0.047 0.029 1.000	QUANTITY
gujaf-35	172	16	1.262	MONEY
gujaf-35	172	17	0.372 0.072	QUANTITY
gujaf-35	172	18	1.000 1.212	CARDINAL
gujaf-35	173	1	6)rnd	CARDINAL
gujaf-35	173	2	0.251 1.000	MONEY
gujaf-35	173	3	1.26	CARDINAL
gujaf-35	173	4	4.2	CARDINAL
gujaf-35	173	5	io	ORG
gujaf-35	173	6	cch	PERSON
gujaf-35	174	1	2, october,	DATE
gujaf-35	174	2	2020 13	DATE
gujaf-35	174	3	nigeria	GPE
gujaf-35	175	1	cch	PERSON
gujaf-35	176	1	cch	PERSON
gujaf-35	177	1	less than 0.80	CARDINAL
gujaf-35	177	2	gujarati	ORG
gujaf-35	177	3	2004	DATE
gujaf-35	179	1	1.202	CARDINAL
gujaf-35	179	2	1.325	CARDINAL
gujaf-35	179	3	less than 10	CARDINAL
gujaf-35	179	4	2014).to	CARDINAL
gujaf-35	179	5	1.26	CARDINAL
gujaf-35	180	1	wooldridge	PERSON
gujaf-35	180	2	2011	DATE
gujaf-35	181	1	wooldridge	PERSON
gujaf-35	181	2	2011	DATE
gujaf-35	182	1	0.0000	CARDINAL
gujaf-35	185	1	wooldridge	PERSON
gujaf-35	186	1	0.000	CARDINAL
gujaf-35	189	1	pcse	ORG
gujaf-35	189	2	william s. rea	PERSON
gujaf-35	189	3	2017	DATE
gujaf-35	190	1	2004	DATE
gujaf-35	191	1	gusau journal of accounting	ORG
gujaf-35	192	1	2, october,	DATE
gujaf-35	192	2	14	CARDINAL
gujaf-35	192	3	3	CARDINAL
gujaf-35	193	1	4.3	CARDINAL
gujaf-35	193	2	cch coef	PERSON
gujaf-35	195	1	0.015 0.009 1.58	MONEY
gujaf-35	195	2	fl	ORG
gujaf-35	195	3	0.084	CARDINAL
gujaf-35	195	4	0.015	CARDINAL
gujaf-35	195	5	0.184 0.040 4.59	MONEY
gujaf-35	195	6	0.137	CARDINAL
gujaf-35	195	7	rnd	ORG
gujaf-35	195	8	0.295 0.074 3.96 0.000	MONEY
gujaf-35	195	9	obs chi-square	ORG
gujaf-35	196	1	3	CARDINAL
gujaf-35	197	1	0.4673	CARDINAL
gujaf-35	197	2	cch	GPE
gujaf-35	198	1	46.73%	PERCENT
gujaf-35	198	2	nigeria	GPE
gujaf-35	198	3	1%	PERCENT
gujaf-35	198	4	0.000	CARDINAL
gujaf-35	198	5	chi-square	PERSON
gujaf-35	198	6	65.23	CARDINAL
gujaf-35	199	1	53.27%	PERCENT
gujaf-35	200	1	3	CARDINAL
gujaf-35	200	2	0.015	CARDINAL
gujaf-35	200	3	0.113	CARDINAL
gujaf-35	201	1	gusau journal of accounting	ORG
gujaf-35	202	1	2, october,	DATE
gujaf-35	202	2	15	CARDINAL
gujaf-35	202	3	nigeria	GPE
gujaf-35	204	1	0.015	CARDINAL
gujaf-35	204	2	5%	PERCENT
gujaf-35	207	1	duong	GPE
gujaf-35	207	2	2016	DATE
gujaf-35	207	3	huang	PERSON
gujaf-35	207	4	kisgen	PERSON
gujaf-35	207	5	2013	DATE
gujaf-35	207	6	adams	PERSON
gujaf-35	207	7	ferreira	PERSON
gujaf-35	207	8	2009	DATE
gujaf-35	208	1	nigeria	GPE
gujaf-35	209	1	3	CARDINAL
gujaf-35	209	2	nigeria	GPE
gujaf-35	210	1	0.184	CARDINAL
gujaf-35	210	2	0.000	CARDINAL
gujaf-35	210	3	1%	PERCENT
gujaf-35	213	1	drobetz et al.	PERSON
gujaf-35	213	2	2007	DATE
gujaf-35	213	3	magerakis et al.	PERSON
gujaf-35	213	4	2015	CARDINAL
gujaf-35	214	1	nigeria	GPE
gujaf-35	215	1	0.000	CARDINAL
gujaf-35	215	2	1%	PERCENT
gujaf-35	219	1	2, october,	DATE
gujaf-35	219	2	2020 16	DATE
gujaf-35	221	1	2007	DATE
gujaf-35	221	2	barasa	GPE
gujaf-35	221	3	2018	DATE
gujaf-35	221	4	gill et al.	PERSON
gujaf-35	221	5	2011	DATE
gujaf-35	221	6	magerakis et al.	PERSON
gujaf-35	221	7	2015	CARDINAL
gujaf-35	222	1	nigeria	GPE
gujaf-35	223	1	0.414	CARDINAL
gujaf-35	223	2	0.000	CARDINAL
gujaf-35	224	1	nigeria	GPE
gujaf-35	228	1	2007	DATE
gujaf-35	228	2	2013	DATE
gujaf-35	228	3	magerakis et al.	PERSON
gujaf-35	228	4	2015	CARDINAL
gujaf-35	229	1	nigeria	GPE
gujaf-35	230	1	5.0	CARDINAL
gujaf-35	233	1	nigeria	GPE
gujaf-35	238	1	2, october,	DATE
gujaf-35	238	2	2020 17	DATE
gujaf-35	242	1	nigeria	GPE
gujaf-35	243	1	2010	DATE
gujaf-35	243	2	annual	DATE
gujaf-35	244	1	adetifa s.b (	ORG
gujaf-35	244	2	2005	DATE
gujaf-35	246	1	the chartered institute of bankers of nigeria 1st	ORG
gujaf-35	246	2	1998	DATE
gujaf-35	249	1	federal reserve board	ORG
gujaf-35	250	1	13	CARDINAL
gujaf-35	251	1	kim	PERSON
gujaf-35	251	2	c.	PERSON
gujaf-35	251	3	d., & sherman, a.	ORG
gujaf-35	251	4	1998	DATE
gujaf-35	253	1	33(3	CARDINAL
gujaf-35	253	2	335	CARDINAL
gujaf-35	253	3	m. (	PERSON
gujaf-35	253	4	2002	DATE
gujaf-35	255	1	ssrn	PERSON
gujaf-35	255	2	ferreira	GPE
gujaf-35	255	3	m., & vilela	ORG
gujaf-35	255	4	a.	PERSON
gujaf-35	255	5	2004	DATE
gujaf-35	257	1	emu countries	ORG
gujaf-35	258	1	european finance management	ORG
gujaf-35	258	2	10(2	DATE
gujaf-35	258	3	295	CARDINAL
gujaf-35	258	4	a., & ozkan	ORG
gujaf-35	258	5	2004	DATE
gujaf-35	260	1	journal of banking & finance	ORG
gujaf-35	260	2	28(1	CARDINAL
gujaf-35	260	3	2103	CARDINAL
gujaf-35	260	4	m., & weisbach	ORG
gujaf-35	260	5	m. (2004	ORG
gujaf-35	262	1	1777–1804	CARDINAL
gujaf-35	263	1	chen	PERSON
gujaf-35	263	2	n., &mahajan	ORG
gujaf-35	263	3	a.	PERSON
gujaf-35	263	4	2010	DATE
gujaf-35	265	1	36(1	CARDINAL
gujaf-35	265	2	133	CARDINAL
gujaf-35	265	3	t.	GPE
gujaf-35	265	4	2013	DATE
gujaf-35	266	1	amman stock exchange	ORG
gujaf-35	267	1	phd dissertation	PERSON
gujaf-35	267	2	brunel university	ORG
gujaf-35	267	3	london	GPE
gujaf-35	267	4	uk	GPE
gujaf-35	267	5	opler	PERSON
gujaf-35	267	6	r., & williamson	ORG
gujaf-35	267	7	1999	DATE
gujaf-35	269	1	journal of financial economics	ORG
gujaf-35	269	2	3	CARDINAL
gujaf-35	269	3	m., & wang	ORG
gujaf-35	269	4	2006	DATE
gujaf-35	271	1	61(4	CARDINAL
gujaf-35	271	2	1957-1990	DATE
gujaf-35	271	3	2019	DATE
gujaf-35	273	1	kmi	ORG
gujaf-35	273	2	100https://www.cbn.gov.ng/documents/cbnannualreports.asp	CARDINAL
gujaf-35	273	3	gusau journal of accounting	ORG
gujaf-35	274	1	2, october,	DATE
gujaf-35	274	2	2020	DATE
gujaf-35	274	3	18	CARDINAL
gujaf-35	274	4	pakistan	GPE
gujaf-35	276	1	https://doi.org/10.1177/0972150918825202 atif	PERSON
gujaf-35	276	2	m., liu	PERSON
gujaf-35	276	3	a.	PERSON
gujaf-35	276	4	2019	DATE
gujaf-35	278	1	46(7–8	CARDINAL
gujaf-35	278	2	1003–1029	DATE
gujaf-35	278	3	https://doi.org/10.1111/jbfa.12397 barasa	GPE
gujaf-35	278	4	c.	PERSON
gujaf-35	278	5	g., & njuguna, a. (2018	ORG
gujaf-35	279	1	the nairobi securities exchange	ORG
gujaf-35	280	1	international journal of business and management 13(9	ORG
gujaf-35	280	2	222	CARDINAL
gujaf-35	280	3	235	CARDINAL
gujaf-35	280	4	s.	GPE
gujaf-35	280	5	derouiche, i., & nguyen	ORG
gujaf-35	280	6	d. k.	PERSON
gujaf-35	280	7	2015	DATE
gujaf-35	282	1	french	NORP
gujaf-35	283	1	journal of management	ORG
gujaf-35	283	2	19	CARDINAL
gujaf-35	283	3	2	CARDINAL
gujaf-35	284	1	f. o.	PERSON
gujaf-35	284	2	2013	DATE
gujaf-35	285	1	nigeria	GPE
gujaf-35	286	1	international journal of business and management review	ORG
gujaf-35	286	2	1(3	CARDINAL
gujaf-35	286	3	35–55	CARDINAL
gujaf-35	287	1	gujarati	ORG
gujaf-35	287	2	d. n.	PERSON
gujaf-35	287	3	2004	DATE
gujaf-35	289	1	palgrave macmillan	PERSON
gujaf-35	290	1	palgrave macmillan	PERSON
gujaf-35	290	2	london	GPE
gujaf-35	290	3	j. f. .	PERSON
gujaf-35	291	1	w. c.	PERSON
gujaf-35	291	2	babin	ORG
gujaf-35	291	3	b. j.	PERSON
gujaf-35	291	4	anderson	PERSON
gujaf-35	291	5	r. e.	PERSON
gujaf-35	291	6	2014	DATE
gujaf-35	292	1	seventh	ORDINAL
gujaf-35	292	2	j.m.wooldridge	ORG
gujaf-35	293	1	2011	DATE
gujaf-35	296	1	120–121	CARDINAL
gujaf-35	297	1	lawrencia	GPE
gujaf-35	297	2	sunday	DATE
gujaf-35	297	3	kehinde	GPE
gujaf-35	297	4	a.	PERSON
gujaf-35	297	5	2012	DATE
gujaf-35	298	1	nigerian	NORP
gujaf-35	299	1	economics & finance	ORG
gujaf-35	299	2	1	CARDINAL
gujaf-35	299	3	45–58	CARDINAL
gujaf-35	300	1	magerakis	PERSON
gujaf-35	300	2	siriopoulos	PERSON
gujaf-35	300	3	c., & tsagkanos	ORG
gujaf-35	300	4	a.	PERSON
gujaf-35	300	5	2015	CARDINAL
gujaf-35	301	1	uk	GPE
gujaf-35	302	1	2(1	CARDINAL
gujaf-35	303	1	19–43	DATE
gujaf-35	303	2	n., & khan	ORG
gujaf-35	303	3	2015	DATE
gujaf-35	304	1	pakistan	GPE
gujaf-35	305	1	pakistan	GPE
gujaf-35	305	2	social sciences	ORG
gujaf-35	305	3	9(1	CARDINAL
gujaf-35	306	1	dittmar, a., & mahrt-smith	PERSON
gujaf-35	306	2	j. (	PERSON
gujaf-35	306	3	2007	DATE
gujaf-35	308	1	journal of financial economics	ORG
gujaf-35	308	2	599-634	CARDINAL
gujaf-35	309	1	kalcheva	GPE
gujaf-35	309	2	i., & lins	ORG
gujaf-35	309	3	k.	PERSON
gujaf-35	309	4	2007	DATE
gujaf-35	311	1	1087-1112	CARDINAL
gujaf-35	311	2	harford	GPE
gujaf-35	311	3	j., mansi	PERSON
gujaf-35	311	4	s., & maxwell	ORG
gujaf-35	311	5	w.	PERSON
gujaf-35	311	6	2008	DATE
gujaf-35	312	1	us	GPE
gujaf-35	313	1	journal of financial economics	ORG
gujaf-35	313	2	87(1	DATE
gujaf-35	313	3	535	CARDINAL
gujaf-35	313	4	555	CARDINAL
gujaf-35	313	5	https://doi.org/10.1057/978-1-349-95121-5_188-2 gusau journal of accounting	ORG
gujaf-35	314	1	2, october,	DATE
gujaf-35	314	2	19	CARDINAL
gujaf-35	314	3	l., & salva	ORG
gujaf-35	314	4	2010	DATE
gujaf-35	316	1	journal of financial economics	ORG
gujaf-35	316	2	359	CARDINAL
gujaf-35	316	3	i.	PERSON
gujaf-35	316	4	ho, s.	PERSON
gujaf-35	316	5	hu	PERSON
gujaf-35	316	6	b.	PERSON
gujaf-35	316	7	x.	GPE
gujaf-35	316	8	2011	DATE
gujaf-35	318	1	17(1	CARDINAL
gujaf-35	318	2	152	CARDINAL
gujaf-35	318	3	z. (	PERSON
gujaf-35	318	4	2011	DATE
gujaf-35	320	1	17(3	CARDINAL
gujaf-35	320	2	741-758	MONEY
gujaf-35	320	3	t.	GPE
gujaf-35	320	4	2013	DATE
gujaf-35	321	1	amman stock exchange	ORG
gujaf-35	322	1	phd dissertation	PERSON
gujaf-35	322	2	brunel university	ORG
gujaf-35	322	3	london	GPE
gujaf-35	322	4	uk	GPE
gujaf-35	322	5	alzoubi	NORP
gujaf-35	322	6	t.	GPE
gujaf-35	322	7	2016	CARDINAL
gujaf-35	323	1	jordan	GPE
gujaf-35	324	1	dirasat	PERSON
gujaf-35	324	2	325-333 orens	QUANTITY
gujaf-35	324	3	r., & reheul	ORG
gujaf-35	324	4	a.	PERSON
gujaf-35	324	5	2013	DATE
gujaf-35	326	1	european management journal	ORG
gujaf-35	326	2	31(6	CARDINAL
gujaf-35	326	3	549563	DATE
gujaf-35	327	1	k.	PERSON
gujaf-35	327	2	banerji	GPE
gujaf-35	327	3	s., & lampousis	ORG
gujaf-35	327	4	a.	PERSON
gujaf-35	327	5	2015	CARDINAL
gujaf-35	329	1	42	DATE
gujaf-35	329	2	421	CARDINAL
gujaf-35	331	1	kuan	PERSON
gujaf-35	331	2	t.	GPE
gujaf-35	331	3	li	PERSON
gujaf-35	331	4	s.	PERSON
gujaf-35	331	5	2011	DATE
gujaf-35	333	1	journal of business research	ORG
gujaf-35	333	2	64(7	CARDINAL
gujaf-35	333	3	757-764	PRODUCT
gujaf-35	334	1	org/10.1016/j.jbusres.2010.07.004	FAC
gujaf-35	334	2	d., & nhan	ORG
gujaf-35	334	3	t.	GPE
gujaf-35	334	4	2016	CARDINAL
gujaf-35	336	1	6	CARDINAL
gujaf-35	336	2	354	CARDINAL
gujaf-35	338	1	b., & clark	ORG
gujaf-35	338	2	2017	CARDINAL
gujaf-35	340	1	39	CARDINAL
gujaf-35	340	2	1	CARDINAL
gujaf-35	342	1	s. c., & majluf	PERSON
gujaf-35	342	2	n. s.	PERSON
gujaf-35	342	3	1984	DATE
gujaf-35	344	1	13(2	CARDINAL
gujaf-35	344	2	187	CARDINAL
gujaf-35	345	1	opler	ORG
gujaf-35	345	2	l. pinkowitz	PERSON
gujaf-35	345	3	r. stulz	GPE
gujaf-35	345	4	r. & williamson	ORG
gujaf-35	345	5	1999	DATE
gujaf-35	347	1	journal of financial economics	ORG
gujaf-35	347	2	52	CARDINAL
gujaf-35	348	1	3	CARDINAL
gujaf-35	348	2	k. kahle	PERSON
gujaf-35	348	3	r. & stulz	ORG
gujaf-35	348	4	2009).why	CARDINAL
gujaf-35	348	5	u.s.	GPE
gujaf-35	348	6	64	CARDINAL
gujaf-35	348	7	2009	DATE
gujaf-35	349	1	1985-202	DATE
gujaf-35	349	2	gusau journal of accounting	ORG
gujaf-35	350	1	2, october,	DATE
gujaf-35	350	2	20	CARDINAL
gujaf-35	350	3	j. and g.r.	ORG
gujaf-35	350	4	1978	DATE
gujaf-35	350	5	harper & row	ORG
gujaf-35	350	6	new york	GPE
gujaf-35	350	7	hillman	ORG
gujaf-35	350	8	a. j., & dalziel	PERSON
gujaf-35	350	9	t.	GPE
gujaf-35	350	10	2003	DATE
gujaf-35	352	1	academy of management review	ORG
gujaf-35	352	2	28(3	DATE
gujaf-35	352	3	383	CARDINAL
gujaf-35	352	4	j.	PERSON
gujaf-35	352	5	r., & haniffa	ORG
gujaf-35	352	6	2008	DATE
gujaf-35	353	1	uk	GPE
gujaf-35	354	1	137159	DATE
gujaf-35	355	1	brickley	ORG
gujaf-35	355	2	j.a.	GPE
gujaf-35	355	3	coles	GPE
gujaf-35	355	4	j.l.	GPE
gujaf-35	355	5	jarrell	PERSON
gujaf-35	355	6	1997	DATE
gujaf-35	357	1	3	CARDINAL
gujaf-35	357	2	189–220	CARDINAL
gujaf-35	357	3	han	NORP
gujaf-35	357	4	s., & qiu	ORG
gujaf-35	357	5	j. (	GPE
gujaf-35	357	6	2007	DATE
gujaf-35	359	1	13(1	CARDINAL
gujaf-35	359	2	43–57	CARDINAL
gujaf-35	359	3	harford	GPE
gujaf-35	359	4	j., li	GPE
gujaf-35	359	5	x.	GPE
gujaf-35	359	6	2008	DATE
gujaf-35	361	1	1	CARDINAL
gujaf-35	361	2	3–27	CARDINAL
gujaf-35	361	3	s., derouiche, i., & nguyen	ORG
gujaf-35	361	4	d. k.	PERSON
gujaf-35	361	5	2015	DATE
gujaf-35	363	1	french	NORP
gujaf-35	364	1	journal of management & governance	ORG
gujaf-35	364	2	19	CARDINAL
gujaf-35	364	3	341–370	CARDINAL
gujaf-35	364	4	r. b.	PERSON
gujaf-35	364	5	2009	DATE
gujaf-35	366	1	journal of financial economics	ORG
gujaf-35	366	2	94	CARDINAL
gujaf-35	366	3	291–309	CARDINAL
gujaf-35	366	4	b. t.	PERSON
gujaf-35	366	5	a. h. (	PERSON
gujaf-35	366	6	1990	DATE
gujaf-35	368	1	107	CARDINAL
gujaf-35	368	2	375–384	CARDINAL
gujaf-35	368	3	t. h. (1994	ORG
gujaf-35	371	1	san francisco	GPE
gujaf-35	371	2	daily	DATE
gujaf-35	371	3	c. m.	PERSON
gujaf-35	371	4	d. r.	PERSON
gujaf-35	371	5	2003	DATE
gujaf-35	373	1	24	CARDINAL
gujaf-35	373	2	duong	GPE
gujaf-35	373	3	j. (	ORG
gujaf-35	373	4	2016	DATE
gujaf-35	373	5	australian	NORP
gujaf-35	374	1	pacificbasin finance journal	ORG
gujaf-35	374	2	40(a	CARDINAL
gujaf-35	374	3	17	CARDINAL
gujaf-35	374	4	j.	GPE
gujaf-35	374	5	dimitrov, o., & mcconnell	ORG
gujaf-35	374	6	j. (	PERSON
gujaf-35	374	7	2008	DATE
gujaf-35	376	1	journal of financial economics	ORG
gujaf-35	376	2	87	DATE
gujaf-35	376	3	73–100	CARDINAL
gujaf-35	377	1	daily	DATE
gujaf-35	377	2	c. m.	PERSON
gujaf-35	377	3	d. r.	PERSON
gujaf-35	377	4	1997	DATE
gujaf-35	379	1	11	CARDINAL
gujaf-35	379	2	11–20	CARDINAL
gujaf-35	379	3	gusau journal of accounting	ORG
gujaf-35	380	1	2, october,	DATE
gujaf-35	380	2	f. a.	PERSON
gujaf-35	380	3	a. c.	PERSON
gujaf-35	380	4	2011	DATE
gujaf-35	382	1	51	CARDINAL
gujaf-35	382	2	314–338	CARDINAL
gujaf-35	382	3	2009	DATE
gujaf-35	384	1	quarterly	DATE
gujaf-35	384	2	124(4	CARDINAL
gujaf-35	384	3	1593–1638	CARDINAL
gujaf-35	384	4	anderson	GPE
gujaf-35	384	5	r., & reeb	ORG
gujaf-35	384	6	2004	DATE
gujaf-35	386	1	quarterly	DATE
gujaf-35	386	2	49	DATE
gujaf-35	386	3	209–237	CARDINAL
gujaf-35	386	4	y., & woidtke	ORG
gujaf-35	386	5	t. (	GPE
gujaf-35	386	6	2005	DATE
gujaf-35	389	1	journal of banking & finance	ORG
gujaf-35	389	2	29	CARDINAL
gujaf-35	389	3	1857–1885	CARDINAL
gujaf-35	389	4	2008	DATE
gujaf-35	392	1	journal of financial economics	ORG
gujaf-35	392	2	89	DATE
gujaf-35	392	3	20–43	CARDINAL
gujaf-35	393	1	masulis	ORG
gujaf-35	393	2	r. w.	PERSON
gujaf-35	393	3	wang	PERSON
gujaf-35	393	4	f.	PERSON
gujaf-35	393	5	2009	DATE
gujaf-35	394	1	dualclass	NORP
gujaf-35	395	1	the journal of finance	ORG
gujaf-35	395	2	64	DATE
gujaf-35	395	3	1697–1727	CARDINAL
gujaf-35	395	4	r.	NORP
gujaf-35	395	5	lopez-de-silanes	PERSON
gujaf-35	395	6	f.	PERSON
gujaf-35	395	7	a., & vishny	ORG
gujaf-35	395	8	r. w.	PERSON
gujaf-35	395	9	2000	DATE
gujaf-35	397	1	55	CARDINAL
gujaf-35	397	2	1–33	CARDINAL
gujaf-35	397	3	a., & mahrt-smith	ORG
gujaf-35	397	4	j. (	PERSON
gujaf-35	397	5	2007	DATE
gujaf-35	399	1	journal of financial economics	ORG
gujaf-35	399	2	83	CARDINAL
gujaf-35	399	3	m.	PERSON
gujaf-35	399	4	1986	DATE
gujaf-35	401	1	american	NORP
gujaf-35	401	2	76	DATE
gujaf-35	401	3	323	CARDINAL
gujaf-35	402	1	s., couto	ORG
gujaf-35	402	2	e. b.	PERSON
gujaf-35	402	3	& francisco	GPE
gujaf-35	402	4	p. m.	PERSON
gujaf-35	402	5	2016	DATE
gujaf-35	405	1	journal of management & governance	ORG
gujaf-35	405	2	20	CARDINAL
gujaf-35	405	3	447–483	CARDINAL
gujaf-35	405	4	j., leung	PERSON
gujaf-35	405	5	w. s.	PERSON
gujaf-35	405	6	2017	DATE
gujaf-35	407	1	43	DATE
gujaf-35	407	2	kim	PERSON
gujaf-35	407	3	2010	DATE
gujaf-35	408	1	korean	NORP
gujaf-35	409	1	journal of business research	ORG
gujaf-35	409	2	63	CARDINAL
gujaf-35	409	3	284–291	CARDINAL
gujaf-35	409	4	c., & gutiérrez	ORG
gujaf-35	409	5	l.h.	GPE
gujaf-35	410	1	colombian	NORP
gujaf-35	411	1	journal of economics	ORG
gujaf-35	411	2	63	DATE
gujaf-35	411	3	251–277	CARDINAL
gujaf-35	412	1	2, october,	DATE
gujaf-35	412	2	22	CARDINAL
gujaf-35	412	3	thisday	DATE
gujaf-35	412	4	2017	CARDINAL
gujaf-35	413	1	2020	DATE
gujaf-35	414	1	https://nairametrics.com/2020/04/12/covid-19-nigeria-riskssupply-chain-bottleneck-loss-of-n2-27-trillion-in-trade/	GPE
gujaf-35	414	2	thisday	DATE
gujaf-35	414	3	2020).https://www.thisdaylive.com	ORG
gujaf-35	414	4	2020	DATE
gujaf-35	414	5	https://www.thisdaylive.com/index.php/2017/09/22/cash-requirement-for-forward-dollar-purchases-causes-naira-shortage/	WORK_OF_ART