id	sid	eid	entity	type
gujaf-361	1	1	gusau journal of accounting	ORG
gujaf-361	2	1	5	CARDINAL
gujaf-361	2	2	1, april	DATE
gujaf-361	2	3	2024	CARDINAL
gujaf-361	2	4	2756-665x	CARDINAL
gujaf-361	2	5	social sciences	ORG
gujaf-361	2	6	federal university gusau	ORG
gujaf-361	2	7	zamfara state	GPE
gujaf-361	2	8	gusau journal of accounting	ORG
gujaf-361	2	9	5	CARDINAL
gujaf-361	2	10	1, april	DATE
gujaf-361	2	11	2024	CARDINAL
gujaf-361	2	12	5	CARDINAL
gujaf-361	2	13	1 april	DATE
gujaf-361	2	14	2024	CARDINAL
gujaf-361	2	15	2756-665x	CARDINAL
gujaf-361	2	16	social sciences	ORG
gujaf-361	2	17	federal university gusau	ORG
gujaf-361	2	18	zamfara state	GPE
gujaf-361	3	1	ahmadu bello university press limited	ORG
gujaf-361	3	2	zaria	PERSON
gujaf-361	3	3	kaduna state	GPE
gujaf-361	3	4	nigeria	GPE
gujaf-361	4	1	08065949711	CARDINAL
gujaf-361	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-361	5	2	5	CARDINAL
gujaf-361	5	3	1, april	DATE
gujaf-361	5	4	2024	CARDINAL
gujaf-361	6	1	shehu usman hassan department	PERSON
gujaf-361	7	1	muhammad mustapha	PERSON
gujaf-361	7	2	ahmadu bello university	ORG
gujaf-361	7	3	zaria	PERSON
gujaf-361	7	4	kaduna state	GPE
gujaf-361	8	1	umar farouk	PERSON
gujaf-361	8	2	federal university gusau	ORG
gujaf-361	8	3	zamfara state	GPE
gujaf-361	9	1	modu kumshe department of accounting	ORG
gujaf-361	9	2	university of maiduguri	ORG
gujaf-361	9	3	borno	GPE
gujaf-361	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-361	10	2	paul university	ORG
gujaf-361	11	1	prof kabir tahir hamid	PERSON
gujaf-361	11	2	bayero university	ORG
gujaf-361	11	3	kano	ORG
gujaf-361	12	1	prof	PERSON
gujaf-361	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-361	13	2	university of jos	ORG
gujaf-361	14	1	clifford ofurum department of accounting	ORG
gujaf-361	14	2	university of portharcourt	ORG
gujaf-361	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-361	16	2	ahmadu bello university	ORG
gujaf-361	16	3	zaria	PERSON
gujaf-361	17	1	prof	PERSON
gujaf-361	18	1	yusuf	PERSON
gujaf-361	19	1	b. rahman	PERSON
gujaf-361	19	2	lagos state university	ORG
gujaf-361	20	1	gusau journal of accounting	ORG
gujaf-361	20	2	5	CARDINAL
gujaf-361	20	3	1, april	DATE
gujaf-361	20	4	2024	CARDINAL
gujaf-361	21	1	suleiman a. s. aruwa	PERSON
gujaf-361	21	2	nasarawa state university	ORG
gujaf-361	21	3	keffi	GPE
gujaf-361	23	1	muhammad junaidu	PERSON
gujaf-361	23	2	kurawa department of accounting	ORG
gujaf-361	23	3	university kano	ORG
gujaf-361	25	1	muhammad habibu sabari department	PERSON
gujaf-361	25	2	ahmadu bello university	ORG
gujaf-361	25	3	zaria	PERSON
gujaf-361	25	4	prof	PERSON
gujaf-361	26	1	okpanachi joshua department of accounting	ORG
gujaf-361	26	2	nigerian defence academy	ORG
gujaf-361	26	3	kaduna	GPE
gujaf-361	27	1	hassan ibrahim department	PERSON
gujaf-361	27	2	ibb university	ORG
gujaf-361	27	3	niger state	GPE
gujaf-361	28	1	prof	PERSON
gujaf-361	29	1	mary okwo department of accounting	ORG
gujaf-361	29	2	enugu state university of science and technology	ORG
gujaf-361	31	1	aminu isah department of accounting	ORG
gujaf-361	31	2	bayero university	ORG
gujaf-361	31	3	kano	ORG
gujaf-361	32	1	prof	PERSON
gujaf-361	33	1	ahmadu bello department of accounting	ORG
gujaf-361	33	2	ahmadu bello university	ORG
gujaf-361	33	3	zaria	PERSON
gujaf-361	34	1	prof	PERSON
gujaf-361	35	1	musa yelwa abubakar department	PERSON
gujaf-361	35	2	usmanu danfodiyo university	ORG
gujaf-361	35	3	sokoto state	ORG
gujaf-361	36	1	prof	ORG
gujaf-361	37	1	salisu abubakar department of accounting	ORG
gujaf-361	37	2	ahmadu bello university	ORG
gujaf-361	37	3	zaria	PERSON
gujaf-361	37	4	kaduna state	GPE
gujaf-361	38	1	prof	PERSON
gujaf-361	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-361	39	2	dutse	GPE
gujaf-361	39	3	jigawa state	GPE
gujaf-361	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-361	41	2	bayero university	ORG
gujaf-361	42	1	gusau journal of accounting	ORG
gujaf-361	42	2	5	CARDINAL
gujaf-361	42	3	1, april	DATE
gujaf-361	42	4	2024	CARDINAL
gujaf-361	42	5	fatima	PERSON
gujaf-361	42	6	university of maiduguri	ORG
gujaf-361	42	7	borno	GPE
gujaf-361	43	1	dr.	PERSON
gujaf-361	43	2	nasiru a. ka’oje	PERSON
gujaf-361	43	3	usmanu danfodiyo university	ORG
gujaf-361	43	4	sokoto	PERSON
gujaf-361	44	1	aminu abdullahi department of accounting	ORG
gujaf-361	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-361	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-361	45	2	nigerian defence academy	ORG
gujaf-361	45	3	kaduna state	GPE
gujaf-361	46	1	dr.	PERSON
gujaf-361	46	2	saidu adamu department of accounting	ORG
gujaf-361	47	1	dr.	PERSON
gujaf-361	47	2	nasiru yunusa department	PERSON
gujaf-361	47	3	ahmadu bello university	ORG
gujaf-361	47	4	zaria	PERSON
gujaf-361	48	1	aisha	PERSON
gujaf-361	48	2	muhammad department	PERSON
gujaf-361	48	3	ahmadu bello university	ORG
gujaf-361	48	4	zaria	PERSON
gujaf-361	49	1	lawal muhammad	PERSON
gujaf-361	49	2	ahmadu bello university	ORG
gujaf-361	49	3	zaria	PERSON
gujaf-361	50	1	farouk	PERSON
gujaf-361	50	2	american university of nigeria	ORG
gujaf-361	50	3	yola	ORG
gujaf-361	51	1	bashir umar farouk	PERSON
gujaf-361	51	2	federal university gusau	ORG
gujaf-361	51	3	zamfara state	GPE
gujaf-361	52	1	dr emmanuel omokhuale department	PERSON
gujaf-361	52	2	federal university gusau	ORG
gujaf-361	53	1	state gusau journal of accounting	ORG
gujaf-361	53	2	5	CARDINAL
gujaf-361	53	3	1, april	DATE
gujaf-361	53	4	2024	CARDINAL
gujaf-361	53	5	vi advisory board	ORG
gujaf-361	54	1	kabiru isah	PERSON
gujaf-361	54	2	bayero university kano	ORG
gujaf-361	55	1	bashir	PERSON
gujaf-361	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-361	55	3	sokoto state	ORG
gujaf-361	57	1	muhammad tanko	PERSON
gujaf-361	57	2	kaduna state university	ORG
gujaf-361	57	3	kaduna	GPE
gujaf-361	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-361	58	2	sokoto state	ORG
gujaf-361	60	1	aliyu sulaiman kantudu	PERSON
gujaf-361	60	2	university kano	ORG
gujaf-361	61	1	yazid kabir ibrahim	PERSON
gujaf-361	61	2	federal university gusau	ORG
gujaf-361	61	3	zamfara state	GPE
gujaf-361	62	1	gusau journal of accounting	ORG
gujaf-361	62	2	5	CARDINAL
gujaf-361	62	3	1, april	DATE
gujaf-361	62	4	2024	CARDINAL
gujaf-361	62	5	gusau journal of accounting	ORG
gujaf-361	63	1	two	CARDINAL
gujaf-361	63	2	april and october annually	DATE
gujaf-361	64	1	the department of accounting	ORG
gujaf-361	64	2	social sciences	ORG
gujaf-361	64	3	federal university gusau	ORG
gujaf-361	64	4	zamfara state	GPE
gujaf-361	64	5	nigeria	GPE
gujaf-361	64	6	islamic finance	ORG
gujaf-361	64	7	islamic	NORP
gujaf-361	65	1	english	LANGUAGE
gujaf-361	66	1	more than 15	CARDINAL
gujaf-361	66	2	a4	ORG
gujaf-361	66	3	1.5	CARDINAL
gujaf-361	66	4	12	CARDINAL
gujaf-361	67	1	25 percent	PERCENT
gujaf-361	68	1	5000	CARDINAL
gujaf-361	68	2	more than 250	CARDINAL
gujaf-361	68	3	four	CARDINAL
gujaf-361	69	1	apa 7th	PRODUCT
gujaf-361	70	1	5	CARDINAL
gujaf-361	70	2	1, april	DATE
gujaf-361	70	3	2024	CARDINAL
gujaf-361	74	1	fcmb	PERSON
gujaf-361	74	2	7278465011	DATE
gujaf-361	74	3	gusau journal of accounting	ORG
gujaf-361	74	4	federal university gusau	ORG
gujaf-361	74	5	zamfara state	GPE
gujaf-361	76	1	+2348069393824	DATE
gujaf-361	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-361	76	3	5	CARDINAL
gujaf-361	76	4	1, april	DATE
gujaf-361	76	5	2024	DATE
gujaf-361	76	6	nigeria sirajo	GPE
gujaf-361	76	7	saad	PERSON
gujaf-361	76	8	shehu usman hassan phd	PERSON
gujaf-361	76	9	saidu adamu phd board	PERSON
gujaf-361	76	10	nigerian	NORP
gujaf-361	77	1	aliyu abubakar	PERSON
gujaf-361	77	2	yunusa nasiru phd	PERSON
gujaf-361	77	3	umar abubakar	PERSON
gujaf-361	77	4	nigeria	GPE
gujaf-361	77	5	shehu usman	ORG
gujaf-361	77	6	danson andrew	PERSON
gujaf-361	77	7	abdullahi bala ado phd	PERSON
gujaf-361	77	8	nigeria	GPE
gujaf-361	77	9	nkiru philomena	ORG
gujaf-361	77	10	esther	PERSON
gujaf-361	77	11	daniel gbadebo	PERSON
gujaf-361	77	12	nigeria	GPE
gujaf-361	77	13	bashir abdulrauf mohammed	PERSON
gujaf-361	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-361	78	1	salisu	ORG
gujaf-361	78	2	ibrahim yusuf phd	PERSON
gujaf-361	78	3	suleiman salami phd	PERSON
gujaf-361	78	4	ridwan ayagi phd	PERSON
gujaf-361	78	5	aca	ORG
gujaf-361	78	6	rashida lawal	PERSON
gujaf-361	78	7	phd	PERSON
gujaf-361	78	8	nigeria	GPE
gujaf-361	78	9	catherine omoleye	PERSON
gujaf-361	78	10	ezekiel phd csr	PERSON
gujaf-361	78	11	nigeria	GPE
gujaf-361	78	12	pls	NORP
gujaf-361	78	13	tajudeen alaburo	PERSON
gujaf-361	78	14	rofiat bolanle	GPE
gujaf-361	78	15	abdussalam	GPE
gujaf-361	78	16	abdulrahman abubakar	PERSON
gujaf-361	78	17	tajudeen	PERSON
gujaf-361	78	18	akeem olamilekan babatunde	PERSON
gujaf-361	78	19	nigeria	GPE
gujaf-361	78	20	adamu kanoma	PERSON
gujaf-361	78	21	nurudeen usman miko	PERSON
gujaf-361	78	22	augustine ayuba	ORG
gujaf-361	78	23	idris mohammed	PERSON
gujaf-361	78	24	mark g	PERSON
gujaf-361	78	25	tagwai gusau journal of accounting	ORG
gujaf-361	78	26	5	CARDINAL
gujaf-361	78	27	1, april	DATE
gujaf-361	78	28	2024	CARDINAL
gujaf-361	78	29	nigeria odogu	GPE
gujaf-361	78	30	terry keme zuode	PERSON
gujaf-361	78	31	phd	PERSON
gujaf-361	78	32	koroye	PERSON
gujaf-361	78	33	amapamo stephen board	ORG
gujaf-361	78	34	nigeria	GPE
gujaf-361	78	35	rashida lawal phd	PERSON
gujaf-361	79	1	kabir hamid tahir	PERSON
gujaf-361	79	2	nigeria	GPE
gujaf-361	79	3	adamu lawal bello	ORG
gujaf-361	80	1	j. okpanachi	PERSON
gujaf-361	81	1	t. nyor	PERSON
gujaf-361	81	2	lateef olumude mustapha	PERSON
gujaf-361	81	3	ph.d	ORG
gujaf-361	81	4	nigerian	NORP
gujaf-361	82	1	tajudeen alaburo	ORG
gujaf-361	82	2	abdulsalam	PERSON
gujaf-361	82	3	daniel gbadebo	PERSON
gujaf-361	82	4	nigeria	GPE
gujaf-361	82	5	idris mohammed	PERSON
gujaf-361	82	6	bejamin k	PERSON
gujaf-361	82	7	gugong phd	PERSON
gujaf-361	82	8	rofiat adedokun	PERSON
gujaf-361	82	9	abdulrahman	PERSON
gujaf-361	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-361	82	11	5	CARDINAL
gujaf-361	82	12	1, april	DATE
gujaf-361	82	13	2024 87	DATE
gujaf-361	82	14	nigeria	GPE
gujaf-361	82	15	bashir abdulrauf mohammed department	PERSON
gujaf-361	82	16	abu business school	ORG
gujaf-361	82	17	ahmadu bello university	ORG
gujaf-361	82	18	zaria +2348069317137	PERSON
gujaf-361	83	1	aliyu ahmed abdullah phd	PERSON
gujaf-361	83	2	abu business school ahmadu bello university	ORG
gujaf-361	83	3	zaria	PERSON
gujaf-361	83	4	ibrahim yusuf phd	PERSON
gujaf-361	83	5	department of accounting abu business school ahmadu bello university	ORG
gujaf-361	83	6	zaria	PERSON
gujaf-361	83	7	suleiman salami phd department	PERSON
gujaf-361	83	8	abu business school ahmadu bello university	ORG
gujaf-361	83	9	zaria	PERSON
gujaf-361	83	10	salisu mamman department of	ORG
gujaf-361	83	11	abu business school	ORG
gujaf-361	83	12	ahmadu bello university	ORG
gujaf-361	83	13	zaria	PERSON
gujaf-361	84	1	nigeria	GPE
gujaf-361	86	1	secondary	ORDINAL
gujaf-361	86	2	twelve	CARDINAL
gujaf-361	86	3	2013	DATE
gujaf-361	87	1	mailto:araufbashir@gmail.com	ORG
gujaf-361	87	2	5	CARDINAL
gujaf-361	87	3	1, april,	DATE
gujaf-361	87	4	2024 88	DATE
gujaf-361	88	1	5%	PERCENT
gujaf-361	88	2	nigeria	GPE
gujaf-361	88	3	1%	PERCENT
gujaf-361	90	1	central bank of nigeria	ORG
gujaf-361	92	1	1	CARDINAL
gujaf-361	93	1	2017	DATE
gujaf-361	94	1	2019	DATE
gujaf-361	95	1	ibrahim et al	PERSON
gujaf-361	95	2	2020).business	CARDINAL
gujaf-361	95	3	olga et al	PERSON
gujaf-361	95	4	2019	DATE
gujaf-361	95	5	omar	PERSON
gujaf-361	95	6	kiran	PERSON
gujaf-361	95	7	2017	CARDINAL
gujaf-361	95	8	2015	CARDINAL
gujaf-361	95	9	ali et al,(2019	PERSON
gujaf-361	96	1	umobong	GPE
gujaf-361	96	2	2015	DATE
gujaf-361	96	3	muhammad & mazhar	ORG
gujaf-361	96	4	2015),(kartal	CARDINAL
gujaf-361	96	5	2016	DATE
gujaf-361	96	6	sokol et al	PERSON
gujaf-361	96	7	2018	DATE
gujaf-361	96	8	adegbie& dada	ORG
gujaf-361	96	9	2018),(khadwal	DATE
gujaf-361	96	10	2019),perera & perera	ORG
gujaf-361	96	11	2020	DATE
gujaf-361	97	1	nigeria	GPE
gujaf-361	97	2	2005	DATE
gujaf-361	97	3	about ten	CARDINAL
gujaf-361	97	4	oceanic bank	ORG
gujaf-361	97	5	bank phb, bank of	ORG
gujaf-361	97	6	standard chartered bank	ORG
gujaf-361	97	7	first inland bank	ORG
gujaf-361	97	8	2020	DATE
gujaf-361	98	1	5	CARDINAL
gujaf-361	98	2	1, april,	DATE
gujaf-361	98	3	2024 89	DATE
gujaf-361	98	4	diamond bank	ORG
gujaf-361	98	5	bank phb	ORG
gujaf-361	98	6	umobong	PERSON
gujaf-361	98	7	2015	DATE
gujaf-361	101	1	2018	DATE
gujaf-361	101	2	2018	DATE
gujaf-361	102	1	2022	CARDINAL
gujaf-361	102	2	fcmb limited	ORG
gujaf-361	102	3	12	CARDINAL
gujaf-361	102	4	356.1 billion naira	MONEY
gujaf-361	102	5	27.5 per cent	MONEY
gujaf-361	103	1	adegbie& dada	ORG
gujaf-361	103	2	2018	DATE
gujaf-361	104	1	2016	DATE
gujaf-361	106	1	daily	DATE
gujaf-361	106	2	december 2022	DATE
gujaf-361	106	3	nigerian	NORP
gujaf-361	106	4	23.3 per cent	MONEY
gujaf-361	106	5	190.62 billion naira	MONEY
gujaf-361	106	6	july 2021	DATE
gujaf-361	106	7	146.15 billion naira	MONEY
gujaf-361	106	8	june	DATE
gujaf-361	106	9	2022	CARDINAL
gujaf-361	108	1	5	CARDINAL
gujaf-361	108	2	1, april	DATE
gujaf-361	108	3	2024 90	DATE
gujaf-361	108	4	kaur &skilky	ORG
gujaf-361	108	5	2013	DATE
gujaf-361	109	1	olga et al	PERSON
gujaf-361	109	2	2019	DATE
gujaf-361	110	1	basel committee on bank	ORG
gujaf-361	110	2	2013	DATE
gujaf-361	114	1	1	MONEY
gujaf-361	114	2	the past years	DATE
gujaf-361	114	3	1	MONEY
gujaf-361	114	4	2022	CARDINAL
gujaf-361	114	5	2005	DATE
gujaf-361	114	6	treasury	ORG
gujaf-361	115	1	daily	DATE
gujaf-361	115	2	ibrahim et al	PERSON
gujaf-361	115	3	2020	DATE
gujaf-361	118	1	usman et al	PERSON
gujaf-361	118	2	2016	CARDINAL
gujaf-361	119	1	gusau journal of accounting	ORG
gujaf-361	119	2	5	CARDINAL
gujaf-361	119	3	1, april	DATE
gujaf-361	119	4	2024 91	DATE
gujaf-361	119	5	omar & kiran	ORG
gujaf-361	119	6	2017	DATE
gujaf-361	120	1	muhammad & mazhar	ORG
gujaf-361	120	2	2015	DATE
gujaf-361	121	1	cbn	ORG
gujaf-361	121	2	about 356.1 billion	MONEY
gujaf-361	121	3	14	CARDINAL
gujaf-361	121	4	2022	CARDINAL
gujaf-361	121	5	30th march	DATE
gujaf-361	121	6	2022	CARDINAL
gujaf-361	122	1	cbn	ORG
gujaf-361	122	2	22.5 per cent	MONEY
gujaf-361	122	3	27.5 per cent	MONEY
gujaf-361	122	4	32.5 per cent	MONEY
gujaf-361	122	5	late 2022	DATE
gujaf-361	123	1	60 per cent to	MONEY
gujaf-361	124	1	22	CARDINAL
gujaf-361	124	2	october	DATE
gujaf-361	124	3	2020	DATE
gujaf-361	127	1	nigeria	GPE
gujaf-361	130	1	nigeria gusau journal of accounting	ORG
gujaf-361	130	2	5	CARDINAL
gujaf-361	130	3	1, april	DATE
gujaf-361	130	4	2024 92	DATE
gujaf-361	130	5	nigeria	GPE
gujaf-361	130	6	nigeria	GPE
gujaf-361	131	1	2	CARDINAL
gujaf-361	132	1	perera & perera	ORG
gujaf-361	132	2	2020	DATE
gujaf-361	135	1	sokol et al	PERSON
gujaf-361	135	2	2017	CARDINAL
gujaf-361	137	1	al	ORG
gujaf-361	137	2	2022	CARDINAL
gujaf-361	137	3	south asian	NORP
gujaf-361	137	4	the period of 2004	DATE
gujaf-361	137	5	171	CARDINAL
gujaf-361	137	6	9	CARDINAL
gujaf-361	141	1	two	CARDINAL
gujaf-361	141	2	secondly	ORDINAL
gujaf-361	141	3	asian development bank	ORG
gujaf-361	143	1	southeast asian	NORP
gujaf-361	143	2	gusau journal of accounting	ORG
gujaf-361	143	3	5	CARDINAL
gujaf-361	143	4	1, april	DATE
gujaf-361	143	5	2024 93	DATE
gujaf-361	143	6	nigeria	GPE
gujaf-361	145	1	perera	PERSON
gujaf-361	145	2	perera	PERSON
gujaf-361	145	3	2020	DATE
gujaf-361	145	4	sri lanka	GPE
gujaf-361	145	5	the period of 2011	DATE
gujaf-361	145	6	2019	DATE
gujaf-361	145	7	30	CARDINAL
gujaf-361	145	8	12	CARDINAL
gujaf-361	145	9	3	CARDINAL
gujaf-361	145	10	15	CARDINAL
gujaf-361	149	1	2022	CARDINAL
gujaf-361	149	2	islamic	NORP
gujaf-361	149	3	the middle east	LOC
gujaf-361	149	4	north africa region	GPE
gujaf-361	149	5	2016 to 2018	DATE
gujaf-361	150	1	islamic	NORP
gujaf-361	150	2	the middle east	LOC
gujaf-361	150	3	north african	NORP
gujaf-361	156	1	omar & kiran,2017	ORG
gujaf-361	158	1	2019	CARDINAL
gujaf-361	159	1	gusau journal of accounting	ORG
gujaf-361	159	2	5	CARDINAL
gujaf-361	159	3	1, april	DATE
gujaf-361	159	4	2024 94	DATE
gujaf-361	159	5	2019	DATE
gujaf-361	159	6	ghana	GPE
gujaf-361	159	7	the period 2007 to 2015	DATE
gujaf-361	160	1	ghana	GPE
gujaf-361	160	2	six	CARDINAL
gujaf-361	160	3	22	CARDINAL
gujaf-361	161	1	annual	DATE
gujaf-361	162	1	roe and roa	LOC
gujaf-361	164	1	ghana	GPE
gujaf-361	164	2	2007	DATE
gujaf-361	164	3	2015	DATE
gujaf-361	164	4	nigeria	GPE
gujaf-361	164	5	2013	DATE
gujaf-361	164	6	2022	CARDINAL
gujaf-361	165	1	ali et al	PERSON
gujaf-361	165	2	2019	DATE
gujaf-361	165	3	malaysia	GPE
gujaf-361	165	4	the period of 2011	DATE
gujaf-361	165	5	2015	DATE
gujaf-361	165	6	50	CARDINAL
gujaf-361	166	1	annual	DATE
gujaf-361	170	1	nabeel	PERSON
gujaf-361	170	2	hussain	PERSON
gujaf-361	170	3	2017	CARDINAL
gujaf-361	170	4	pakistan	GPE
gujaf-361	170	5	2006	DATE
gujaf-361	170	6	2015	CARDINAL
gujaf-361	171	1	annual	DATE
gujaf-361	171	2	ten	CARDINAL
gujaf-361	172	1	chsr	PERSON
gujaf-361	172	2	icr	ORG
gujaf-361	174	1	2016	DATE
gujaf-361	174	2	2022	CARDINAL
gujaf-361	176	1	all gusau journal of accounting	ORG
gujaf-361	176	2	5	CARDINAL
gujaf-361	176	3	1, april	DATE
gujaf-361	176	4	2024 95	DATE
gujaf-361	176	5	2019	DATE
gujaf-361	177	1	chimkono et	PERSON
gujaf-361	177	2	2018	DATE
gujaf-361	177	3	malawi	GPE
gujaf-361	177	4	2008 to 2014	DATE
gujaf-361	178	1	malawi	GPE
gujaf-361	180	1	malawi	GPE
gujaf-361	181	1	malawi	GPE
gujaf-361	181	2	nigeria	GPE
gujaf-361	182	1	2015	DATE
gujaf-361	182	2	crr	ORG
gujaf-361	182	3	pakistan	GPE
gujaf-361	182	4	2005-2014	DATE
gujaf-361	182	5	ten years	DATE
gujaf-361	182	6	10	CARDINAL
gujaf-361	183	1	crr	ORG
gujaf-361	184	1	nagi	ORG
gujaf-361	184	2	2015	CARDINAL
gujaf-361	184	3	crr	ORG
gujaf-361	184	4	slr	ORG
gujaf-361	184	5	indian	NORP
gujaf-361	184	6	crr	ORG
gujaf-361	184	7	indian	NORP
gujaf-361	185	1	2014	DATE
gujaf-361	185	2	2022	CARDINAL
gujaf-361	186	1	oganda et al	PERSON
gujaf-361	186	2	2018	DATE
gujaf-361	186	3	kenya	GPE
gujaf-361	186	4	2007	DATE
gujaf-361	186	5	2016	DATE
gujaf-361	187	1	kenya	GPE
gujaf-361	188	1	annual	DATE
gujaf-361	188	2	two	CARDINAL
gujaf-361	189	1	crr	ORG
gujaf-361	189	2	roe	ORG
gujaf-361	189	3	nim	ORG
gujaf-361	190	1	two	CARDINAL
gujaf-361	190	2	12	CARDINAL
gujaf-361	193	1	1738	DATE
gujaf-361	194	1	robert (1967)	ORG
gujaf-361	196	1	5	CARDINAL
gujaf-361	196	2	1, april	DATE
gujaf-361	196	3	2024 96	DATE
gujaf-361	197	1	two	CARDINAL
gujaf-361	197	2	first	ORDINAL
gujaf-361	197	3	second	ORDINAL
gujaf-361	200	1	3	CARDINAL
gujaf-361	200	2	dmbs	ORG
gujaf-361	200	3	nigeria	GPE
gujaf-361	201	1	annual	DATE
gujaf-361	201	2	2013	DATE
gujaf-361	201	3	2022	CARDINAL
gujaf-361	201	4	14	CARDINAL
gujaf-361	201	5	12	CARDINAL
gujaf-361	205	1	fgr	ORG
gujaf-361	205	2	andβ1-7coefficients	ORG
gujaf-361	205	3	5	CARDINAL
gujaf-361	205	4	1, april,	DATE
gujaf-361	205	5	2024 97	DATE
gujaf-361	205	6	hassan & dabo	ORG
gujaf-361	205	7	2016	CARDINAL
gujaf-361	205	8	adam & hussein	ORG
gujaf-361	205	9	2015	CARDINAL
gujaf-361	206	1	samuel	PERSON
gujaf-361	206	2	2013	DATE
gujaf-361	206	3	2022	CARDINAL
gujaf-361	208	1	muhammad	PERSON
gujaf-361	208	2	mazhar	PERSON
gujaf-361	208	3	2015	DATE
gujaf-361	208	4	2019	DATE
gujaf-361	209	1	crr cash reserve risk	ORG
gujaf-361	210	1	perera & perera	ORG
gujaf-361	210	2	2020	DATE
gujaf-361	210	3	2017	CARDINAL
gujaf-361	211	1	yusuf & maryam	ORG
gujaf-361	211	2	2015	CARDINAL
gujaf-361	211	3	hassan& dabo	ORG
gujaf-361	211	4	2016	CARDINAL
gujaf-361	212	1	2023	CARDINAL
gujaf-361	212	2	5	CARDINAL
gujaf-361	212	3	1, april	DATE
gujaf-361	212	4	2024 98 4	DATE
gujaf-361	212	5	2	CARDINAL
gujaf-361	214	1	max roa	PERSON
gujaf-361	214	2	120	CARDINAL
gujaf-361	214	3	.000	CARDINAL
gujaf-361	214	4	120	CARDINAL
gujaf-361	215	1	120	CARDINAL
gujaf-361	215	2	.000	CARDINAL
gujaf-361	215	3	120	CARDINAL
gujaf-361	215	4	9.880	MONEY
gujaf-361	215	5	2023	CARDINAL
gujaf-361	215	6	2	CARDINAL
gujaf-361	217	1	n0.000	PRODUCT
gujaf-361	219	1	n0.000	PRODUCT
gujaf-361	219	2	n0.000	PRODUCT
gujaf-361	219	3	n0.000	LAW
gujaf-361	222	1	0.000	CARDINAL
gujaf-361	223	1	gusau journal of accounting	ORG
gujaf-361	223	2	5	CARDINAL
gujaf-361	223	3	1, april,	DATE
gujaf-361	223	4	2024 99	DATE
gujaf-361	223	5	2	CARDINAL
gujaf-361	223	6	0.000	CARDINAL
gujaf-361	224	1	0.001	CARDINAL
gujaf-361	226	1	cbn	ORG
gujaf-361	227	1	cbn	ORG
gujaf-361	230	1	trillion	CARDINAL
gujaf-361	231	1	n5.390	DATE
gujaf-361	232	1	3	CARDINAL
gujaf-361	232	2	fgr	ORG
gujaf-361	232	3	crr	ORG
gujaf-361	232	4	1.000	CARDINAL
gujaf-361	232	5	fgr	ORG
gujaf-361	232	6	1.000 cr	MONEY
gujaf-361	232	7	-0.023 -0.180 -0.039	PERSON
gujaf-361	232	8	1.000	CARDINAL
gujaf-361	232	9	0.287	CARDINAL
gujaf-361	232	10	0.082 1.000	CARDINAL
gujaf-361	232	11	2023	CARDINAL
gujaf-361	232	12	5	CARDINAL
gujaf-361	232	13	1, april	DATE
gujaf-361	232	14	2024 100	CARDINAL
gujaf-361	232	15	3	CARDINAL
gujaf-361	234	1	0.026	CARDINAL
gujaf-361	236	1	fgr	ORG
gujaf-361	236	2	crr	ORG
gujaf-361	237	1	fgr	ORG
gujaf-361	237	2	0.064	CARDINAL
gujaf-361	237	3	0.287	CARDINAL
gujaf-361	238	1	crr	ORG
gujaf-361	238	2	crr	ORG
gujaf-361	238	3	0.0815	CARDINAL
gujaf-361	239	1	2004	DATE
gujaf-361	239	2	0.80	CARDINAL
gujaf-361	241	1	4	CARDINAL
gujaf-361	241	2	roa coef	PERSON
gujaf-361	243	1	95%	PERCENT
gujaf-361	245	1	1.250	CARDINAL
gujaf-361	245	2	0.169 cr	MONEY
gujaf-361	245	3	1.384	MONEY
gujaf-361	245	4	crr	ORG
gujaf-361	245	5	.000	CARDINAL
gujaf-361	247	1	0.005	CARDINAL
gujaf-361	247	2	.000	CARDINAL
gujaf-361	247	3	0.019	CARDINAL
gujaf-361	247	4	0.092	CARDINAL
gujaf-361	247	5	wald	ORG
gujaf-361	247	6	54.800	CARDINAL
gujaf-361	247	7	120	CARDINAL
gujaf-361	248	1	2023	CARDINAL
gujaf-361	248	2	5	CARDINAL
gujaf-361	248	3	1, april,	DATE
gujaf-361	248	4	2024 101	DATE
gujaf-361	248	5	4	CARDINAL
gujaf-361	248	6	generalized least square	QUANTITY
gujaf-361	248	7	gls	ORG
gujaf-361	252	1	gls	ORG
gujaf-361	252	2	wooldridge	PERSON
gujaf-361	252	3	2002	DATE
gujaf-361	253	1	4	CARDINAL
gujaf-361	253	2	0.092	CARDINAL
gujaf-361	254	1	r2	LOC
gujaf-361	254	2	9.2%	PERCENT
gujaf-361	254	3	nigeria	GPE
gujaf-361	255	1	wald chi2	PERSON
gujaf-361	255	2	54.80	CARDINAL
gujaf-361	256	1	4	CARDINAL
gujaf-361	256	2	nigeria	GPE
gujaf-361	256	3	10%	PERCENT
gujaf-361	256	4	fgr	ORG
gujaf-361	256	5	nigeria	GPE
gujaf-361	257	1	sokol et al	PERSON
gujaf-361	257	2	2017	CARDINAL
gujaf-361	257	3	tijani &tharwa	ORG
gujaf-361	257	4	2022	CARDINAL
gujaf-361	258	1	nigeria	GPE
gujaf-361	258	2	0.777, 5%	PERCENT
gujaf-361	258	3	two	CARDINAL
gujaf-361	258	4	nigeria	GPE
gujaf-361	259	1	muhammad & mazhar	ORG
gujaf-361	259	2	2015	CARDINAL
gujaf-361	259	3	omar & kiran	ORG
gujaf-361	259	4	2017	CARDINAL
gujaf-361	259	5	2015	CARDINAL
gujaf-361	259	6	ali et al	PERSON
gujaf-361	259	7	2019	DATE
gujaf-361	259	8	2015	CARDINAL
gujaf-361	260	1	gusau journal of accounting	ORG
gujaf-361	260	2	5	CARDINAL
gujaf-361	260	3	1, april	DATE
gujaf-361	260	4	2024 102	CARDINAL
gujaf-361	260	5	4	CARDINAL
gujaf-361	260	6	nigeria	GPE
gujaf-361	260	7	1%	PERCENT
gujaf-361	260	8	three	CARDINAL
gujaf-361	260	9	crr	ORG
gujaf-361	260	10	dmbs	ORG
gujaf-361	260	11	nigeria	GPE
gujaf-361	261	1	perera & perera	ORG
gujaf-361	261	2	2020	DATE
gujaf-361	261	3	al	ORG
gujaf-361	261	4	2017	CARDINAL
gujaf-361	261	5	samreen & samreen	ORG
gujaf-361	261	6	2015	CARDINAL
gujaf-361	262	1	5	CARDINAL
gujaf-361	262	2	dmbs	ORG
gujaf-361	262	3	nigeria	GPE
gujaf-361	262	4	nigeria	GPE
gujaf-361	263	1	sokol et al	PERSON
gujaf-361	263	2	2017	CARDINAL
gujaf-361	263	3	tijani &tharwa	ORG
gujaf-361	263	4	2022	CARDINAL
gujaf-361	263	5	2019	DATE
gujaf-361	263	6	khalid et al	PERSON
gujaf-361	263	7	2019	DATE
gujaf-361	263	8	omar & kiran	ORG
gujaf-361	263	9	2017	CARDINAL
gujaf-361	263	10	mishra & pradhan	ORG
gujaf-361	263	11	2019	DATE
gujaf-361	263	12	2019	DATE
gujaf-361	263	13	nabeel & hussain	ORG
gujaf-361	263	14	2017	CARDINAL
gujaf-361	265	1	central bank of nigeria	ORG
gujaf-361	267	1	abdullah	PERSON
gujaf-361	267	2	m. n.	PERSON
gujaf-361	267	3	2014	DATE
gujaf-361	268	1	chittagong stock exchange	ORG
gujaf-361	269	1	international journal of economic andbusiness	ORG
gujaf-361	270	1	17-22	DATE
gujaf-361	271	1	abdullah a.m.a.	PERSON
gujaf-361	271	2	siti n.y.	GPE
gujaf-361	271	3	2022	CARDINAL
gujaf-361	271	4	the uae islamic banks	ORG
gujaf-361	271	5	6(3),4636-4645	DATE
gujaf-361	272	1	gusau journal of accounting	ORG
gujaf-361	272	2	5	CARDINAL
gujaf-361	272	3	1, april	DATE
gujaf-361	272	4	2024	CARDINAL
gujaf-361	272	5	abott	GPE
gujaf-361	272	6	w. f. &monsen	ORG
gujaf-361	272	7	r. j.	PERSON
gujaf-361	272	8	1979	DATE
gujaf-361	274	1	academy of management journal	ORG
gujaf-361	274	2	22(3	CARDINAL
gujaf-361	274	3	501	CARDINAL
gujaf-361	275	1	abilasha, n. & madhu	ORG
gujaf-361	275	2	2019	CARDINAL
gujaf-361	276	1	2	CARDINAL
gujaf-361	276	2	march april 2019)-2319-5933	DATE
gujaf-361	277	1	a. & mahmud	ORG
gujaf-361	277	2	k.	PERSON
gujaf-361	277	3	2014	DATE
gujaf-361	278	1	bangladesh	GPE
gujaf-361	278	2	industry.international journal of empirical finance	ORG
gujaf-361	279	1	2(4	CARDINAL
gujaf-361	279	2	143	CARDINAL
gujaf-361	280	1	y. & hussaini b.	ORG
gujaf-361	281	1	2015).working	CARDINAL
gujaf-361	281	2	6	CARDINAL
gujaf-361	281	3	16	CARDINAL
gujaf-361	282	1	adegbie	GPE
gujaf-361	282	2	f.f, & dada	ORG
gujaf-361	282	3	2018	DATE
gujaf-361	283	1	nigeria	GPE
gujaf-361	284	1	international journal of accounting research	ORG
gujaf-361	285	1	114x.18.6.178	CARDINAL
gujaf-361	286	1	2015	DATE
gujaf-361	286	2	nairobi	GPE
gujaf-361	286	3	kenya	GPE
gujaf-361	287	1	international journal of science and research	ORG
gujaf-361	287	2	ijsr	PERSON
gujaf-361	287	3	issn	PERSON
gujaf-361	287	4	2319-7064	DATE
gujaf-361	288	1	ali m.m.	PERSON
gujaf-361	288	2	hussin	PERSON
gujaf-361	288	3	2019	CARDINAL
gujaf-361	289	1	malaysia	GPE
gujaf-361	290	1	international journal on financial research	ORG
gujaf-361	290	2	10(3	CARDINAL
gujaf-361	291	1	basel committee	ORG
gujaf-361	291	2	2013	DATE
gujaf-361	291	3	r.s& hassan h.h	ORG
gujaf-361	292	1	7(55	CARDINAL
gujaf-361	293	1	chimkono e.e	PERSON
gujaf-361	293	2	muturi w. & njeru a.	ORG
gujaf-361	293	3	2016).effect	CARDINAL
gujaf-361	293	4	malawi.internationaljournal of economics	ORG
gujaf-361	294	1	4(2),2348-0386	DATE
gujaf-361	295	1	2022	CARDINAL
gujaf-361	295	2	daily	DATE
gujaf-361	296	1	2022	CARDINAL
gujaf-361	297	1	5	CARDINAL
gujaf-361	297	2	1, april	DATE
gujaf-361	297	3	2024	CARDINAL
gujaf-361	298	1	daniel b. e	PERSON
gujaf-361	298	2	2018	DATE
gujaf-361	299	1	nigeria	GPE
gujaf-361	300	1	international journal of economics	ORG
gujaf-361	300	2	2.5(3):146-161	CARDINAL
gujaf-361	300	3	issn	PERSON
gujaf-361	300	4	online):2326-9561	DATE
gujaf-361	300	5	issn	PERSON
gujaf-361	301	1	daniel b.e	PERSON
gujaf-361	301	2	2017	CARDINAL
gujaf-361	302	1	nigeria	GPE
gujaf-361	302	2	1986-2011	DATE
gujaf-361	303	1	international journal of economics	ORG
gujaf-361	303	2	issn	PERSON
gujaf-361	303	3	2326-9553	CARDINAL
gujaf-361	303	4	issn	PERSON
gujaf-361	303	5	2326-9561	CARDINAL
gujaf-361	303	6	5930:146	CARDINAL
gujaf-361	304	1	samreen l.	PERSON
gujaf-361	304	2	25	CARDINAL
gujaf-361	304	3	j., ajorsu	ORG
gujaf-361	304	4	e.s. &bakpa e.k.	ORG
gujaf-361	304	5	2019	DATE
gujaf-361	305	1	the ghana stock exchange	ORG
gujaf-361	306	1	10(8	CARDINAL
gujaf-361	306	2	2222-1697	CARDINAL
gujaf-361	306	3	2222-2847	CARDINAL
gujaf-361	307	1	ibe	ORG
gujaf-361	307	2	s.o (2013	ORG
gujaf-361	308	1	nigeria	GPE
gujaf-361	309	1	journal of finance	ORG
gujaf-361	309	2	nigeria	GPE
gujaf-361	309	3	1(1	CARDINAL
gujaf-361	309	4	37	CARDINAL
gujaf-361	310	1	ibrahim m.f	PERSON
gujaf-361	310	2	n. & lateef	ORG
gujaf-361	310	3	2020	DATE
gujaf-361	311	1	nigeria	GPE
gujaf-361	312	1	european journal of business and management	ORG
gujaf-361	312	2	issn 222-1905.5(3	PERSON
gujaf-361	312	3	141	CARDINAL
gujaf-361	313	1	ironkwe u.i &osaat.a.s	ORG
gujaf-361	313	2	2019	DATE
gujaf-361	314	1	nigeria	GPE
gujaf-361	314	2	international journal of advanced research	ORG
gujaf-361	314	3	issn-2488-9849	DATE
gujaf-361	314	4	5(4	CARDINAL
gujaf-361	314	5	18	CARDINAL
gujaf-361	314	6	turkish	NORP
gujaf-361	315	1	international journal of economics	ORG
gujaf-361	315	2	8(4	CARDINAL
gujaf-361	315	3	issn	PERSON
gujaf-361	316	1	kaur	PERSON
gujaf-361	316	2	s. &skilky	ORG
gujaf-361	316	3	j.	PERSON
gujaf-361	316	4	indian	NORP
gujaf-361	316	5	approach.international journal of economics	ORG
gujaf-361	316	6	1(1	CARDINAL
gujaf-361	316	7	35-40	CARDINAL
gujaf-361	317	1	khalid s.m	PERSON
gujaf-361	317	2	md & hossain a.	ORG
gujaf-361	317	3	2019	DATE
gujaf-361	319	1	global journal of management and business research	ORG
gujaf-361	319	2	19	CARDINAL
gujaf-361	319	3	1	CARDINAL
gujaf-361	319	4	10	CARDINAL
gujaf-361	320	1	mishra s. & pradhan b.b	ORG
gujaf-361	321	1	issn 07981015	ORG
gujaf-361	321	2	2019	CARDINAL
gujaf-361	321	3	gusau journal of accounting	ORG
gujaf-361	321	4	5	CARDINAL
gujaf-361	321	5	1, april	DATE
gujaf-361	321	6	2024 105	DATE
gujaf-361	321	7	s.n& mazhar a.	ORG
gujaf-361	322	1	2015).an	CARDINAL
gujaf-361	322	2	pakistan.iosr journal of business and management	ORG
gujaf-361	322	3	issn	PERSON
gujaf-361	322	4	23197668	CARDINAL
gujaf-361	323	1	nabeel m. & hussain m.	ORG
gujaf-361	323	2	2017).examination	CARDINAL
gujaf-361	324	1	issn	PERSON
gujaf-361	324	2	2319-8028	DATE
gujaf-361	324	3	issn	PERSON
gujaf-361	324	4	2319801x,28	CARDINAL
gujaf-361	325	1	m.d.	GPE
gujaf-361	325	2	daniel, f.	PERSON
gujaf-361	325	3	richard s.d.	PERSON
gujaf-361	325	4	b.	PERSON
gujaf-361	325	5	2014	DATE
gujaf-361	327	1	ghanian	NORP
gujaf-361	327	2	14(1	CARDINAL
gujaf-361	327	3	141	CARDINAL
gujaf-361	327	4	oganda a.j.	PERSON
gujaf-361	327	5	mogwambov.a& otieno	ORG
gujaf-361	327	6	s.	PERSON
gujaf-361	327	7	2018).effect	CARDINAL
gujaf-361	327	8	kenya.a	GPE
gujaf-361	327	9	kenya ltd	EVENT
gujaf-361	328	1	issn	PERSON
gujaf-361	328	2	2222-6990	DATE
gujaf-361	329	1	okoro c.n &nwakoby	ORG
gujaf-361	329	2	c.n (	ORG
gujaf-361	329	3	2016	DATE
gujaf-361	330	1	nigeria	GPE
gujaf-361	330	2	10(3	CARDINAL
gujaf-361	331	1	issn	PERSON
gujaf-361	331	2	157-9385	CARDINAL
gujaf-361	332	1	olga g.	PERSON
gujaf-361	332	2	michel d. &ripsa k.	ORG
gujaf-361	332	3	2019	DATE
gujaf-361	333	1	european	NORP
gujaf-361	333	2	3	CARDINAL
gujaf-361	335	1	18(4	CARDINAL
gujaf-361	335	2	445-485	CARDINAL
gujaf-361	336	1	omar m. & kiran j.	PERSON
gujaf-361	336	2	2017	CARDINAL
gujaf-361	337	1	islamic	NORP
gujaf-361	338	1	journal of islamic financial studies	ORG
gujaf-361	338	2	2469	CARDINAL
gujaf-361	338	3	3(2	CARDINAL
gujaf-361	339	1	peter	PERSON
gujaf-361	339	2	g.t. & bagshaw	ORG
gujaf-361	339	3	k.b.	PERSON
gujaf-361	339	4	2014).corporate	CARDINAL
gujaf-361	339	5	nigeria.a content analysis.global journal of contemporary research	ORG
gujaf-361	339	6	ethics.1(2	ORG
gujaf-361	339	7	103	CARDINAL
gujaf-361	340	1	perera h.g.s&	ORG
gujaf-361	340	2	perera k.h	PERSON
gujaf-361	341	1	2020).liquidity	CARDINAL
gujaf-361	342	1	poddi	NORP
gujaf-361	342	2	l. &vergalli s.	ORG
gujaf-361	342	3	2009	DATE
gujaf-361	344	1	fondazione enri enricomattei	ORG
gujaf-361	344	2	52(09	CARDINAL
gujaf-361	344	3	mailand	GPE
gujaf-361	345	1	qiu	GPE
gujaf-361	345	2	2012	DATE
gujaf-361	346	1	csr	ORG
gujaf-361	346	2	chinese	NORP
gujaf-361	347	1	1-57	CARDINAL
gujaf-361	348	1	gusau journal of accounting	ORG
gujaf-361	348	2	5	CARDINAL
gujaf-361	348	3	1, april,	DATE
gujaf-361	348	4	2024 106	DATE
gujaf-361	348	5	s. &goedegebuure	ORG
gujaf-361	348	6	2009	DATE
gujaf-361	349	1	indonesian	NORP
gujaf-361	349	2	7(1	CARDINAL
gujaf-361	350	1	raygani p.	PERSON
gujaf-361	350	2	2017	CARDINAL
gujaf-361	351	1	framework.elk asia pacific journal of finance	ORG
gujaf-361	351	2	8(2).retrievedwww.elkjournals.com	ORG
gujaf-361	351	3	s.	PERSON
gujaf-361	352	1	rifqaha.s&hafinaz h.h.	PERSON
gujaf-361	352	2	7(55	CARDINAL
gujaf-361	352	3	2277-3878	CARDINAL
gujaf-361	353	1	rizwan	PERSON
gujaf-361	353	2	a. k. &mutakhar	PERSON
gujaf-361	353	3	a.	PERSON
gujaf-361	353	4	2016).impact	CARDINAL
gujaf-361	353	5	16(1	CARDINAL
gujaf-361	353	6	0975-5853	DATE
gujaf-361	354	1	roni j.	PERSON
gujaf-361	354	2	martin s. & teddy o.	ORG
gujaf-361	354	3	2019	DATE
gujaf-361	355	1	indonesian	NORP
gujaf-361	356	1	international journal of economics	ORG
gujaf-361	356	2	united kingdom	GPE
gujaf-361	356	3	2348-235x	QUANTITY
gujaf-361	357	1	2018	DATE
gujaf-361	358	1	treasury	ORG
gujaf-361	358	2	nigeria	GPE
gujaf-361	359	1	issn-2577-7815	DATE
gujaf-361	360	1	salihu l.m	ORG
gujaf-361	360	2	2018	DATE
gujaf-361	361	1	22(4	ORDINAL
gujaf-361	361	2	1	CARDINAL
gujaf-361	362	1	samuel s.	PERSON
gujaf-361	362	2	2013	DATE
gujaf-361	363	1	ghana	GPE
gujaf-361	363	2	university of ghana business school	ORG
gujaf-361	363	3	s.	GPE
gujaf-361	363	4	2015	CARDINAL
gujaf-361	364	1	indian	NORP
gujaf-361	365	1	issn	PERSON
gujaf-361	365	2	2422-846x	CARDINAL
gujaf-361	366	1	sokol n. manjola i. & joana s.	ORG
gujaf-361	366	2	2017	CARDINAL
gujaf-361	366	3	albania	GPE
gujaf-361	367	1	international journal of social science	ORG
gujaf-361	367	2	2149-5939	CARDINAL
gujaf-361	367	3	3(1	CARDINAL
gujaf-361	367	4	70-76	DATE
gujaf-361	368	1	k. baribefeg.i&obari	PERSON
gujaf-361	369	1	o.b.	GPE
gujaf-361	370	1	nigerian	NORP
gujaf-361	370	2	issn 2504-8856	PERSON
gujaf-361	370	3	3(1	CARDINAL
gujaf-361	370	4	34	CARDINAL
gujaf-361	370	5	http://ugspace.ug.edu.gh/ gusau journal of accounting	ORG
gujaf-361	370	6	5	CARDINAL
gujaf-361	370	7	1, april	DATE
gujaf-361	370	8	2024 107	DATE
gujaf-361	370	9	c.s.	PERSON
gujaf-361	370	10	marcos s.d& benjamin m.t.	ORG
gujaf-361	371	1	brazilian	NORP
gujaf-361	372	1	banco central	ORG
gujaf-361	372	2	brasil	GPE
gujaf-361	372	3	issn	PERSON
gujaf-361	372	4	1518-3548	DATE
gujaf-361	373	1	tijani a. &tharwa n	ORG
gujaf-361	373	2	2022	CARDINAL
gujaf-361	374	1	islamic	NORP
gujaf-361	374	2	middle east	LOC
gujaf-361	374	3	north africa region	GPE
gujaf-361	374	4	tomy r.i	PERSON
gujaf-361	374	5	bambang s. & abdul g.	ORG
gujaf-361	374	6	indonesian	NORP
gujaf-361	374	7	companies.south east asia journal	ORG
gujaf-361	374	8	contemporary business economics	ORG
gujaf-361	374	9	february	DATE
gujaf-361	375	1	n.a.	GPE
gujaf-361	375	2	2012	DATE
gujaf-361	376	1	australian	NORP
gujaf-361	377	1	journal of business ethics	ORG
gujaf-361	377	2	109	CARDINAL
gujaf-361	377	3	482	CARDINAL
gujaf-361	378	1	xuan h.	PERSON
gujaf-361	378	2	tran t.n. & tran	ORG
gujaf-361	378	3	2022	CARDINAL
gujaf-361	379	1	southeast asian	NORP
gujaf-361	380	1	5(1	CARDINAL
gujaf-361	380	2	1111-1331	ORG
gujaf-361	381	1	o.c.	GPE
gujaf-361	381	2	r.o.	GPE
gujaf-361	381	3	michael	PERSON
gujaf-361	381	4	e. i.	PERSON
gujaf-361	381	5	asogwa	GPE
gujaf-361	381	6	c.& orji	ORG
gujaf-361	382	1	2020	DATE
gujaf-361	383	1	nigeria	GPE
gujaf-361	384	1	journal of social science research	ORG
gujaf-361	384	2	issn	PERSON
gujaf-361	384	3	2413-6670	CARDINAL
gujaf-361	384	4	6(3	DATE
gujaf-361	384	5	300	CARDINAL
gujaf-361	385	1	umobong, a. a.	ORG
gujaf-361	385	2	2015	CARDINAL
gujaf-361	386	1	nigeria.european journal of accounting	ORG
gujaf-361	386	2	3(10),97	CARDINAL
gujaf-361	387	1	a.	PERSON
gujaf-361	387	2	hassan	GPE
gujaf-361	387	3	s.u. &	ORG
gujaf-361	387	4	z.	PERSON
gujaf-361	387	5	2016).bank	CARDINAL
gujaf-361	387	6	nigeria	GPE
gujaf-361	388	1	nigerian journal of accounting	ORG
gujaf-361	388	2	department of accounting ahmadu bello university	ORG
gujaf-361	388	3	zaria	PERSON
gujaf-361	389	1	1	CARDINAL
gujaf-361	389	2	978	CARDINAL
gujaf-361	389	3	2020	DATE
gujaf-361	391	1	https://www.simplilearn.com/finance-performancerar21-article	PERSON
gujaf-361	392	1	wan-ahamed	PERSON
gujaf-361	392	2	w. s.	PERSON
gujaf-361	392	3	m. k.	PERSON
gujaf-361	392	4	a. w.	PERSON
gujaf-361	392	5	2014	DATE
gujaf-361	394	1	malaysia	GPE
gujaf-361	395	1	international journal of economics	ORG
gujaf-361	395	2	6(3	CARDINAL
gujaf-361	395	3	126–138	CARDINAL
gujaf-361	396	1	k. & gordon	ORG
gujaf-361	396	2	s.	PERSON
gujaf-361	396	3	2022	CARDINAL
gujaf-361	397	1	https://www.simplilearn.com/finance-performance-rar21-article https://www.simplilearn.com/finance-performance-rar21-article gusau journal of accounting	ORG
gujaf-361	397	2	5	CARDINAL
gujaf-361	397	3	1, april	DATE
gujaf-361	397	4	2024 108	CARDINAL
gujaf-361	398	1	wuncharoen	PERSON
gujaf-361	398	2	c.(2013	PERSON
gujaf-361	399	1	samui island	GPE
gujaf-361	399	2	thailand	GPE
gujaf-361	399	3	3rd	ORDINAL
gujaf-361	399	4	rydges melbourne	GPE
gujaf-361	399	5	australia	GPE
gujaf-361	399	6	978	CARDINAL
gujaf-361	399	7	2009	DATE
gujaf-361	399	8	1-11	CARDINAL
gujaf-361	400	1	yusuf	PERSON
gujaf-361	400	2	b. a.	PERSON
gujaf-361	400	3	2015).corporatesocial	CARDINAL
gujaf-361	401	1	journal of business studies	ORG
gujaf-361	401	2	7(1	CARDINAL
gujaf-361	401	3	2152-1034	CARDINAL