id	sid	eid	entity	type
gujaf-364	1	1	microsoft	ORG
gujaf-364	1	2	hassan	PERSON
gujaf-364	1	3	6 1	CARDINAL
gujaf-364	1	4	vol.6	NORP
gujaf-364	1	5	1, april,	DATE
gujaf-364	1	6	2025	DATE
gujaf-364	1	7	6	CARDINAL
gujaf-364	1	8	1, april,	DATE
gujaf-364	1	9	2025	CARDINAL
gujaf-364	1	10	2756-665x	CARDINAL
gujaf-364	1	11	social sciences	ORG
gujaf-364	1	12	federal university gusau	ORG
gujaf-364	1	13	zamfara state	GPE
gujaf-364	1	14	6	CARDINAL
gujaf-364	1	15	1 april	DATE
gujaf-364	1	16	2025	CARDINAL
gujaf-364	1	17	2756-665x	CARDINAL
gujaf-364	1	18	social sciences	ORG
gujaf-364	1	19	federal university gusau	ORG
gujaf-364	1	20	zamfara state	GPE
gujaf-364	1	21	gusau journal of accounting	ORG
gujaf-364	1	22	vol.6	NORP
gujaf-364	1	23	1, april	DATE
gujaf-364	2	1	ahmadu bello university press limited	ORG
gujaf-364	2	2	zaria kaduna	PERSON
gujaf-364	2	3	nigeria	GPE
gujaf-364	3	1	08065949711	CARDINAL
gujaf-364	3	2	069-879121	CARDINAL
gujaf-364	4	1	www.abupress.com.ng gusau journal of accounting	ORG
gujaf-364	4	2	vol.6	NORP
gujaf-364	4	3	1, april	DATE
gujaf-364	4	4	2025	CARDINAL
gujaf-364	5	1	m.y	PERSON
gujaf-364	5	2	abubakar department of accounting	ORG
gujaf-364	5	3	usmanu danfodiyo university	ORG
gujaf-364	5	4	sokoto	PERSON
gujaf-364	6	1	muhammad	PERSON
gujaf-364	6	2	federal university gusau	ORG
gujaf-364	6	3	prof a.b	PERSON
gujaf-364	6	4	sani department of accounting	ORG
gujaf-364	6	5	usmanu danfodiyo university	ORG
gujaf-364	6	6	sokoto	PERSON
gujaf-364	7	1	umar farouk	PERSON
gujaf-364	7	2	federal university gusau	ORG
gujaf-364	7	3	zamfara state	GPE
gujaf-364	8	1	dr adamu magaji department	PERSON
gujaf-364	8	2	federal university gusau	ORG
gujaf-364	8	3	zamfara state	GPE
gujaf-364	9	1	mallam samaila dannana department of accounting	ORG
gujaf-364	9	2	federal university gusau	ORG
gujaf-364	9	3	zamfara state	GPE
gujaf-364	10	1	modu kumshe department of accounting	ORG
gujaf-364	10	2	university of maiduguri	ORG
gujaf-364	10	3	borno	GPE
gujaf-364	11	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-364	11	2	paul university	ORG
gujaf-364	12	1	prof kabir tahir hamid	PERSON
gujaf-364	12	2	bayero university	ORG
gujaf-364	12	3	kano	ORG
gujaf-364	13	1	prof	PERSON
gujaf-364	14	1	ekoja b. ekoja department of accounting	ORG
gujaf-364	14	2	university of jos	ORG
gujaf-364	15	1	clifford ofurum department of accounting	ORG
gujaf-364	15	2	university of portharcourt	ORG
gujaf-364	17	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-364	17	2	ahmadu bello university	ORG
gujaf-364	17	3	zaria	PERSON
gujaf-364	18	1	gusau journal of accounting	ORG
gujaf-364	18	2	vol.6	NORP
gujaf-364	18	3	1, april,	DATE
gujaf-364	18	4	2025	DATE
gujaf-364	19	1	yusuf	PERSON
gujaf-364	20	1	b. rahman	PERSON
gujaf-364	20	2	lagos state university	ORG
gujaf-364	22	1	suleiman a. s. aruwa	PERSON
gujaf-364	22	2	nasarawa state university	ORG
gujaf-364	22	3	keffi	GPE
gujaf-364	24	1	muhammad junaidu	PERSON
gujaf-364	24	2	kurawa department of accounting	ORG
gujaf-364	24	3	university kano	ORG
gujaf-364	26	1	muhammad habibu sabari department	PERSON
gujaf-364	26	2	ahmadu bello university	ORG
gujaf-364	26	3	zaria	PERSON
gujaf-364	26	4	prof	PERSON
gujaf-364	27	1	okpanachi joshua department of accounting	ORG
gujaf-364	27	2	nigerian defence academy	ORG
gujaf-364	27	3	kaduna	GPE
gujaf-364	28	1	hassan ibrahim department	PERSON
gujaf-364	28	2	ibb university	ORG
gujaf-364	28	3	niger state	GPE
gujaf-364	29	1	prof	PERSON
gujaf-364	30	1	mary okwo department of accounting	ORG
gujaf-364	30	2	enugu state university of science and technology	ORG
gujaf-364	32	1	aminu isah department of accounting	ORG
gujaf-364	32	2	bayero university	ORG
gujaf-364	32	3	kano	ORG
gujaf-364	33	1	prof	PERSON
gujaf-364	34	1	ahmadu bello department of accounting	ORG
gujaf-364	34	2	ahmadu bello university	ORG
gujaf-364	34	3	zaria	PERSON
gujaf-364	35	1	prof	PERSON
gujaf-364	36	1	musa yelwa abubakar department	PERSON
gujaf-364	36	2	usmanu danfodiyo university	ORG
gujaf-364	36	3	sokoto state	ORG
gujaf-364	37	1	prof	ORG
gujaf-364	38	1	salisu abubakar department of accounting	ORG
gujaf-364	38	2	ahmadu bello university	ORG
gujaf-364	38	3	zaria	PERSON
gujaf-364	38	4	kaduna state	GPE
gujaf-364	39	1	prof	PERSON
gujaf-364	40	1	isaq alhaji samaila department of accounting	ORG
gujaf-364	40	2	bayero university	ORG
gujaf-364	41	1	prof	PERSON
gujaf-364	42	1	sunusi sa'ad ahmad department	PERSON
gujaf-364	42	2	dutse	GPE
gujaf-364	42	3	jigawa state	GPE
gujaf-364	44	1	onipeadebenege yahaya department of accounting	ORG
gujaf-364	44	2	nigerian defence academy	ORG
gujaf-364	44	3	kaduna state	GPE
gujaf-364	45	1	prof	PERSON
gujaf-364	46	1	saidu adamu department of accounting	ORG
gujaf-364	47	1	gusau journal of accounting	ORG
gujaf-364	47	2	vol.6	NORP
gujaf-364	47	3	1, april	DATE
gujaf-364	47	4	2025	CARDINAL
gujaf-364	48	1	american university of nigeria	ORG
gujaf-364	48	2	yola	ORG
gujaf-364	49	1	fatima	PERSON
gujaf-364	49	2	university of maiduguri	ORG
gujaf-364	49	3	borno	GPE
gujaf-364	50	1	dr.	PERSON
gujaf-364	50	2	nasiru a. ka’oje	PERSON
gujaf-364	50	3	usmanu danfodiyo university	ORG
gujaf-364	50	4	sokoto	PERSON
gujaf-364	51	1	aminu abdullahi department of accounting	ORG
gujaf-364	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-364	52	1	dr.	PERSON
gujaf-364	52	2	nasiru yunusa department	PERSON
gujaf-364	52	3	ahmadu bello university	ORG
gujaf-364	52	4	zaria	PERSON
gujaf-364	53	1	aisha	PERSON
gujaf-364	53	2	muhammad department	PERSON
gujaf-364	53	3	ahmadu bello university	ORG
gujaf-364	53	4	zaria	PERSON
gujaf-364	54	1	lawal muhammad	PERSON
gujaf-364	54	2	ahmadu bello university	ORG
gujaf-364	54	3	zaria	PERSON
gujaf-364	55	1	bashir umar farouk	PERSON
gujaf-364	55	2	federal university gusau	ORG
gujaf-364	55	3	zamfara state	GPE
gujaf-364	56	1	dr emmanuel omokhuale department	PERSON
gujaf-364	56	2	federal university gusau	ORG
gujaf-364	57	1	state advisory board	ORG
gujaf-364	58	1	kabiru isah	PERSON
gujaf-364	58	2	bayero university kano	ORG
gujaf-364	59	1	bashir	PERSON
gujaf-364	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-364	59	3	sokoto state	ORG
gujaf-364	61	1	muhammad tanko	PERSON
gujaf-364	61	2	kaduna state university	ORG
gujaf-364	61	3	kaduna	GPE
gujaf-364	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-364	62	2	sokoto state	ORG
gujaf-364	64	1	aliyu sulaiman kantudu	PERSON
gujaf-364	64	2	university kano	ORG
gujaf-364	65	1	yazid kabir ibrahim	PERSON
gujaf-364	65	2	federal university gusau	ORG
gujaf-364	65	3	zamfara state	GPE
gujaf-364	66	1	gusau journal of accounting	ORG
gujaf-364	66	2	vol.6	NORP
gujaf-364	66	3	1, april,	DATE
gujaf-364	66	4	2025	CARDINAL
gujaf-364	66	5	gusau journal of accounting	ORG
gujaf-364	67	1	two	CARDINAL
gujaf-364	67	2	april and october annually	DATE
gujaf-364	68	1	the department of accounting	ORG
gujaf-364	68	2	social sciences	ORG
gujaf-364	68	3	federal university gusau	ORG
gujaf-364	68	4	zamfara state	GPE
gujaf-364	68	5	nigeria	GPE
gujaf-364	68	6	islamic finance	ORG
gujaf-364	68	7	islamic	NORP
gujaf-364	69	1	english	LANGUAGE
gujaf-364	70	1	more than 15	CARDINAL
gujaf-364	70	2	a4	ORG
gujaf-364	70	3	1.5	CARDINAL
gujaf-364	70	4	12	CARDINAL
gujaf-364	71	1	25 percent	PERCENT
gujaf-364	72	1	5000	CARDINAL
gujaf-364	72	2	more than 250	CARDINAL
gujaf-364	72	3	four	CARDINAL
gujaf-364	73	1	apa 7th	PRODUCT
gujaf-364	74	1	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-364	74	2	vol.6	NORP
gujaf-364	74	3	1, april	DATE
gujaf-364	74	4	2025	CARDINAL
gujaf-364	78	1	fcmb	PERSON
gujaf-364	78	2	7278465011	DATE
gujaf-364	78	3	gusau journal of accounting	ORG
gujaf-364	78	4	a.u	PERSON
gujaf-364	78	5	federal university gusau	ORG
gujaf-364	78	6	zamfara state	GPE
gujaf-364	80	1	+2348069393824	DATE
gujaf-364	80	2	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-364	80	3	vol.6	NORP
gujaf-364	80	4	1, april	DATE
gujaf-364	80	5	2025	CARDINAL
gujaf-364	80	6	ibrahim	PERSON
gujaf-364	80	7	niger state	GPE
gujaf-364	80	8	nigeria	GPE
gujaf-364	80	9	nasiru sulaiman	PERSON
gujaf-364	80	10	isah ali	PERSON
gujaf-364	80	11	imuede	NORP
gujaf-364	80	12	ecowas	GPE
gujaf-364	81	1	ahmed oluwatobi adekunle exchange rate fluctuation	ORG
gujaf-364	81	2	nigeria	GPE
gujaf-364	82	1	yusuf olamilekan quadri	PERSON
gujaf-364	83	1	nageri kamaldeen	ORG
gujaf-364	83	2	nigeria	GPE
gujaf-364	84	1	sulaimam sabo	PERSON
gujaf-364	84	2	prof musa farouk	PERSON
gujaf-364	84	3	ibrahim halidu	PERSON
gujaf-364	84	4	ph.d	ORG
gujaf-364	84	5	abdullahi	GPE
gujaf-364	85	1	ya'u	GPE
gujaf-364	85	2	nigeria	GPE
gujaf-364	86	1	joseph olorunfemi	PERSON
gujaf-364	86	2	nigeria	GPE
gujaf-364	87	1	agbeyinka yinka ibrahim	PERSON
gujaf-364	87	2	nigeria	GPE
gujaf-364	87	3	lukman adebayo-oke	PERSON
gujaf-364	87	4	ibrahim	PERSON
gujaf-364	87	5	yusuf olamilekan quadri	PERSON
gujaf-364	87	6	nigeria	GPE
gujaf-364	87	7	yusuf olamilekan quadri	PERSON
gujaf-364	87	8	lukman adebayo-oke	PERSON
gujaf-364	87	9	ibrahim	PERSON
gujaf-364	87	10	kwara	GPE
gujaf-364	87	11	muhammed lawal subair	PERSON
gujaf-364	87	12	ph.d	NORP
gujaf-364	87	13	ezekiel aiyenijo	PERSON
gujaf-364	87	14	kolawole abdulgafar mohammed	PERSON
gujaf-364	87	15	nairobi stock exchange	ORG
gujaf-364	87	16	vol.6	NORP
gujaf-364	87	17	1, april, 2025	DATE
gujaf-364	87	18	mehreteab yonas kiflom	PERSON
gujaf-364	87	19	zhang rui	PERSON
gujaf-364	87	20	lijuan xiao	PERSON
gujaf-364	87	21	asif jam muhammad farooq	PERSON
gujaf-364	87	22	lukman jimoh rahim	PERSON
gujaf-364	87	23	zamfara state	GPE
gujaf-364	88	1	ibrahim lawal	PERSON
gujaf-364	88	2	phd	PERSON
gujaf-364	88	3	habiba ahmed gwadabe	PERSON
gujaf-364	88	4	nigeria ahmad	GPE
gujaf-364	88	5	alhaji zubairu	PERSON
gujaf-364	88	6	adamu adamu idris	PERSON
gujaf-364	88	7	yusuf	PERSON
gujaf-364	89	1	daniel gbadebo	PERSON
gujaf-364	89	2	nigeria	GPE
gujaf-364	89	3	ibrahim lawal	PERSON
gujaf-364	90	1	joshua okpanachi	PERSON
gujaf-364	91	1	eniola samuel	PERSON
gujaf-364	91	2	dr suleiman	PERSON
gujaf-364	91	3	nigeria	GPE
gujaf-364	92	1	emmanuel imuede	PERSON
gujaf-364	92	2	nigerian	NORP
gujaf-364	92	3	ibrahim aminu	PERSON
gujaf-364	92	4	samuel eniola	PERSON
gujaf-364	92	5	dr.	PERSON
gujaf-364	92	6	adzor	NORP
gujaf-364	92	7	ibiamke mitigating coordination	ORG
gujaf-364	93	1	daniel gbadebo	PERSON
gujaf-364	93	2	nigeria	GPE
gujaf-364	93	3	north central	LOC
gujaf-364	94	1	audu	GPE
gujaf-364	94	2	monday a.	PERSON
gujaf-364	94	3	samuel a.	PERSON
gujaf-364	94	4	dada	GPE
gujaf-364	94	5	samuel o.	PERSON
gujaf-364	94	6	nigeria	GPE
gujaf-364	94	7	phd	NORP
gujaf-364	94	8	aiin	PERSON
gujaf-364	94	9	kologa inebimowei	ORG
gujaf-364	94	10	nigeria	GPE
gujaf-364	94	11	joseph olorunfemi	PERSON
gujaf-364	94	12	nigeria	GPE
gujaf-364	94	13	maarufah abdulmalik mohammed	PERSON
gujaf-364	94	14	samira mohammed adimoha	PERSON
gujaf-364	94	15	ph.d	ORG
gujaf-364	94	16	musa mohammed	PERSON
gujaf-364	94	17	ph.d	ORG
gujaf-364	95	1	nigeria	GPE
gujaf-364	96	1	ahmed oluwatobi adekunle gusau journal of accounting	PERSON
gujaf-364	96	2	vol.6	NORP
gujaf-364	96	3	1, april,	DATE
gujaf-364	96	4	2025	CARDINAL
gujaf-364	96	5	1	CARDINAL
gujaf-364	96	6	ibrahim department of accounting science	ORG
gujaf-364	96	7	walter sisulu university	ORG
gujaf-364	96	8	south africa	GPE
gujaf-364	97	1	between 2010 and	DATE
gujaf-364	97	2	2024	DATE
gujaf-364	98	1	60	CARDINAL
gujaf-364	98	2	fpi	ORG
gujaf-364	100	1	1%	PERCENT
gujaf-364	100	2	fpi	ORG
gujaf-364	100	3	0.487	CARDINAL
gujaf-364	100	4	fintech	ORG
gujaf-364	103	1	fintech	ORG
gujaf-364	105	1	fintech	ORG
gujaf-364	105	2	jel	ORG
gujaf-364	105	3	1.0	CARDINAL
gujaf-364	105	4	fintech	ORG
gujaf-364	106	1	2023	CARDINAL
gujaf-364	107	1	one	CARDINAL
gujaf-364	107	2	fintech	ORG
gujaf-364	108	1	sdg	ORG
gujaf-364	108	2	7	CARDINAL
gujaf-364	108	3	sdg 9	ORG
gujaf-364	109	1	2020	DATE
gujaf-364	110	1	vol.6	NORP
gujaf-364	110	2	1, april,	DATE
gujaf-364	110	3	2025 2	DATE
gujaf-364	111	1	bahaj & foulis	ORG
gujaf-364	111	2	2022	CARDINAL
gujaf-364	112	1	fintech	ORG
gujaf-364	113	1	shahbaz et al.	PERSON
gujaf-364	113	2	2022	CARDINAL
gujaf-364	116	1	2003	DATE
gujaf-364	116	2	beck et al.	PERSON
gujaf-364	116	3	2020	DATE
gujaf-364	119	1	fintech	ORG
gujaf-364	120	1	paris	GPE
gujaf-364	121	1	fintech	ORG
gujaf-364	121	2	demirgüç	NORP
gujaf-364	121	3	2022	CARDINAL
gujaf-364	123	1	fintech	ORG
gujaf-364	124	1	7	CARDINAL
gujaf-364	124	2	9	CARDINAL
gujaf-364	124	3	fintech	ORG
gujaf-364	125	1	first	ORDINAL
gujaf-364	125	2	2003	DATE
gujaf-364	125	3	truong & simmons	ORG
gujaf-364	125	4	2021	DATE
gujaf-364	126	1	fintech	ORG
gujaf-364	126	2	last-mile	QUANTITY
gujaf-364	126	3	andrews-price & rotenberg	ORG
gujaf-364	126	4	2018	DATE
gujaf-364	126	5	2019	DATE
gujaf-364	127	1	vol.6	NORP
gujaf-364	127	2	1, april,	DATE
gujaf-364	127	3	2025 3	DATE
gujaf-364	128	1	fintech	ORG
gujaf-364	129	1	beck et al	PERSON
gujaf-364	130	1	2020	DATE
gujaf-364	132	1	mukherjee & dutta	ORG
gujaf-364	132	2	2020	DATE
gujaf-364	133	1	1990	DATE
gujaf-364	134	1	2018	DATE
gujaf-364	135	1	mealy & teytelboym	ORG
gujaf-364	135	2	2020	DATE
gujaf-364	138	1	demirgüç	NORP
gujaf-364	138	2	2021	CARDINAL
gujaf-364	138	3	2020	DATE
gujaf-364	141	1	1	CARDINAL
gujaf-364	141	2	fintech	ORG
gujaf-364	142	1	fintech	ORG
gujaf-364	143	1	oecd	ORG
gujaf-364	143	2	croutzet & dabbous	ORG
gujaf-364	143	3	2023	CARDINAL
gujaf-364	144	1	2023	CARDINAL
gujaf-364	144	2	one	CARDINAL
gujaf-364	144	3	fintech	ORG
gujaf-364	144	4	0.21%	PERCENT
gujaf-364	144	5	≈ 0.002	CARDINAL
gujaf-364	145	1	chinn et al.	ORG
gujaf-364	145	2	2021	CARDINAL
gujaf-364	145	3	abid et al.	PERSON
gujaf-364	145	4	2024	DATE
gujaf-364	146	1	gusau journal of accounting	ORG
gujaf-364	146	2	vol.6	NORP
gujaf-364	146	3	1, april,	DATE
gujaf-364	146	4	2025 4	DATE
gujaf-364	146	5	china	GPE
gujaf-364	146	6	fintech	ORG
gujaf-364	147	1	yu et al	PERSON
gujaf-364	148	1	2022	CARDINAL
gujaf-364	148	2	china	GPE
gujaf-364	149	1	luis raimi et al	PERSON
gujaf-364	150	1	2023	CARDINAL
gujaf-364	150	2	african	NORP
gujaf-364	151	1	fintech	ORG
gujaf-364	152	1	2	CARDINAL
gujaf-364	154	1	kim et al	PERSON
gujaf-364	154	2	2021	CARDINAL
gujaf-364	155	1	chukwuma	ORG
gujaf-364	155	2	mensah	PERSON
gujaf-364	155	3	2020	DATE
gujaf-364	155	4	west africa	GPE
gujaf-364	156	1	chinese	NORP
gujaf-364	156	2	2022	CARDINAL
gujaf-364	157	1	le & nguyen	ORG
gujaf-364	157	2	2022	CARDINAL
gujaf-364	157	3	raimi et al.	PERSON
gujaf-364	157	4	2023	CARDINAL
gujaf-364	159	1	≈ 0.312	CARDINAL
gujaf-364	159	2	≈ 0.278	CARDINAL
gujaf-364	160	1	ibrahim et al	PERSON
gujaf-364	161	1	2024	CARDINAL
gujaf-364	162	1	3	CARDINAL
gujaf-364	162	2	fintech	ORG
gujaf-364	164	1	kareem et al.	PERSON
gujaf-364	164	2	2022	CARDINAL
gujaf-364	164	3	2020	DATE
gujaf-364	165	1	abid et al.	PERSON
gujaf-364	165	2	2024	DATE
gujaf-364	167	1	le & nguyen	ORG
gujaf-364	167	2	2022	CARDINAL
gujaf-364	167	3	raimi et al.	PERSON
gujaf-364	167	4	2023	CARDINAL
gujaf-364	168	1	metawa et al	PERSON
gujaf-364	169	1	2024	CARDINAL
gujaf-364	169	2	fintech	ORG
gujaf-364	170	1	fintech initiatives gusau journal of accounting	ORG
gujaf-364	170	2	vol.6	NORP
gujaf-364	170	3	1, april,	DATE
gujaf-364	170	4	2025 5	DATE
gujaf-364	171	1	4	CARDINAL
gujaf-364	173	1	teklie & yağmur	ORG
gujaf-364	173	2	2024	DATE
gujaf-364	173	3	chinn et al.	ORG
gujaf-364	173	4	2021	CARDINAL
gujaf-364	174	1	teklie & yağmur	ORG
gujaf-364	174	2	2024	DATE
gujaf-364	175	1	raimi et al.	PERSON
gujaf-364	175	2	2023	CARDINAL
gujaf-364	178	1	africa	LOC
gujaf-364	178	2	southeast asia	LOC
gujaf-364	178	3	teklie & yağmur	ORG
gujaf-364	178	4	2024	DATE
gujaf-364	178	5	le & nguyen	ORG
gujaf-364	178	6	2022	CARDINAL
gujaf-364	179	1	h4	ORG
gujaf-364	180	1	5	CARDINAL
gujaf-364	181	1	sarkodie & owusu	ORG
gujaf-364	181	2	2021	CARDINAL
gujaf-364	181	3	faruq & chowdhury	ORG
gujaf-364	181	4	2025	DATE
gujaf-364	182	1	faruq & chowdhury	ORG
gujaf-364	182	2	2025	DATE
gujaf-364	185	1	faruq & chowdhury	ORG
gujaf-364	185	2	2025	DATE
gujaf-364	185	3	sarkodie & owusu	ORG
gujaf-364	185	4	2021	DATE
gujaf-364	187	1	3	CARDINAL
gujaf-364	187	2	annual	DATE
gujaf-364	187	3	60	CARDINAL
gujaf-364	187	4	2010	DATE
gujaf-364	187	5	2023	CARDINAL
gujaf-364	188	1	africa	LOC
gujaf-364	188	2	south asia	LOC
gujaf-364	188	3	southeast asia	LOC
gujaf-364	188	4	latin america	LOC
gujaf-364	189	1	annual	DATE
gujaf-364	189	2	(usd millions	CARDINAL
gujaf-364	190	1	fpi	ORG
gujaf-364	190	2	three	CARDINAL
gujaf-364	191	1	world bank	ORG
gujaf-364	191	2	institutional gusau journal of accounting	ORG
gujaf-364	191	3	vol.6	NORP
gujaf-364	191	4	1, april,	DATE
gujaf-364	191	5	6	CARDINAL
gujaf-364	191	6	annual %	PERCENT
gujaf-364	192	1	gmm	ORG
gujaf-364	192	2	baltagi	NORP
gujaf-364	192	3	2023	CARDINAL
gujaf-364	194	1	1	CARDINAL
gujaf-364	195	1	fpi	PERSON
gujaf-364	195	2	2009	DATE
gujaf-364	196	1	two	CARDINAL
gujaf-364	196	2	fpi	ORG
gujaf-364	198	1	2	CARDINAL
gujaf-364	198	2	one	CARDINAL
gujaf-364	199	1	1	CARDINAL
gujaf-364	199	2	1	CARDINAL
gujaf-364	199	3	annual	DATE
gujaf-364	199	4	usd million	CARDINAL
gujaf-364	199	5	2010–2023	CARDINAL
gujaf-364	199	6	fpi	CARDINAL
gujaf-364	199	7	0–100	CARDINAL
gujaf-364	199	8	2010	DATE
gujaf-364	199	9	2023	CARDINAL
gujaf-364	199	10	2010–2023	CARDINAL
gujaf-364	199	11	annual	DATE
gujaf-364	199	12	wdi	PERSON
gujaf-364	199	13	2010	DATE
gujaf-364	199	14	2023	CARDINAL
gujaf-364	199	15	six	CARDINAL
gujaf-364	199	16	wgi	ORG
gujaf-364	199	17	2.5	CARDINAL
gujaf-364	199	18	2010–2023	CARDINAL
gujaf-364	199	19	wdi	PERSON
gujaf-364	199	20	2010	DATE
gujaf-364	199	21	2023	CARDINAL
gujaf-364	199	22	annual	DATE
gujaf-364	199	23	2025	CARDINAL
gujaf-364	199	24	arellano & bover	ORG
gujaf-364	199	25	1995	DATE
gujaf-364	199	26	blundell & bond	ORG
gujaf-364	199	27	1998	DATE
gujaf-364	200	1	2009	DATE
gujaf-364	201	1	two	CARDINAL
gujaf-364	202	1	gusau journal of accounting	ORG
gujaf-364	202	2	vol.6	NORP
gujaf-364	202	3	1, april,	DATE
gujaf-364	202	4	2025 7	DATE
gujaf-364	202	5	1	CARDINAL
gujaf-364	202	6	2	CARDINAL
gujaf-364	203	1	fpi	PERSON
gujaf-364	203	2	95th	ORDINAL
gujaf-364	204	1	le & nguyen	ORG
gujaf-364	204	2	2022	CARDINAL
gujaf-364	205	1	raimi et al.	PERSON
gujaf-364	205	2	2023	CARDINAL
gujaf-364	206	1	4.0	CARDINAL
gujaf-364	206	2	fpi	ORG
gujaf-364	206	3	0.523	CARDINAL
gujaf-364	206	4	0.211	CARDINAL
gujaf-364	206	5	3.412	CARDINAL
gujaf-364	206	6	1.258	CARDINAL
gujaf-364	207	1	fpi	CARDINAL
gujaf-364	207	2	0.130	CARDINAL
gujaf-364	207	3	0.954	CARDINAL
gujaf-364	207	4	0.891	CARDINAL
gujaf-364	207	5	6.872	CARDINAL
gujaf-364	208	1	african	NORP
gujaf-364	208	2	fintech	ORG
gujaf-364	208	3	ibrahim et al.	PERSON
gujaf-364	208	4	2024	DATE
gujaf-364	209	1	raimi et al.	PERSON
gujaf-364	209	2	2023	CARDINAL
gujaf-364	210	1	fpi	ORG
gujaf-364	210	2	0.758	CARDINAL
gujaf-364	210	3	0.691	CARDINAL
gujaf-364	210	4	3	CARDINAL
gujaf-364	211	1	fpi	ORG
gujaf-364	211	2	0.514	CARDINAL
gujaf-364	211	3	fintech	ORG
gujaf-364	212	1	metawa et al.	PRODUCT
gujaf-364	212	2	2024	CARDINAL
gujaf-364	212	3	le & nguyen	ORG
gujaf-364	212	4	2022	CARDINAL
gujaf-364	213	1	vifs	PERSON
gujaf-364	213	2	fpi	ORG
gujaf-364	213	3	3.612	CARDINAL
gujaf-364	213	4	4	CARDINAL
gujaf-364	215	1	khan et al.	FAC
gujaf-364	215	2	2022	CARDINAL
gujaf-364	216	1	5	CARDINAL
gujaf-364	216	2	fpi	ORG
gujaf-364	218	1	croutzet & dabbous	ORG
gujaf-364	218	2	2021	CARDINAL
gujaf-364	218	3	metawa et al.	PRODUCT
gujaf-364	218	4	2024	DATE
gujaf-364	220	1	ibrahim et al.	PERSON
gujaf-364	220	2	2024	DATE
gujaf-364	220	3	2025	DATE
gujaf-364	221	1	6	CARDINAL
gujaf-364	221	2	fpi	ORG
gujaf-364	221	3	fpi	ORG
gujaf-364	221	4	vol.6	NORP
gujaf-364	221	5	1, april,	DATE
gujaf-364	221	6	2025 8	DATE
gujaf-364	222	1	fintech	ORG
gujaf-364	223	1	gmm	ORG
gujaf-364	223	2	6	CARDINAL
gujaf-364	223	3	fintech	ORG
gujaf-364	223	4	fpi	ORG
gujaf-364	224	1	0.414	MONEY
gujaf-364	224	2	second	ORDINAL
gujaf-364	224	3	0.391	CARDINAL
gujaf-364	225	1	le & nguyen	ORG
gujaf-364	225	2	2022	CARDINAL
gujaf-364	225	3	raimi et al.	PERSON
gujaf-364	225	4	2023	CARDINAL
gujaf-364	226	1	one	CARDINAL
gujaf-364	226	2	fpi	ORG
gujaf-364	226	3	0.523	CARDINAL
gujaf-364	226	4	approximately 0.734	CARDINAL
gujaf-364	226	5	0.087	CARDINAL
gujaf-364	226	6	8-9%	PERCENT
gujaf-364	227	1	asia	LOC
gujaf-364	227	2	africa	LOC
gujaf-364	227	3	between 5-12%	CARDINAL
gujaf-364	227	4	zhang & zhang	ORG
gujaf-364	227	5	2022	CARDINAL
gujaf-364	228	1	raimi et al.	PERSON
gujaf-364	228	2	2023	CARDINAL
gujaf-364	229	1	three	CARDINAL
gujaf-364	230	1	metawa et al.	PRODUCT
gujaf-364	230	2	2024	DATE
gujaf-364	231	1	fintech	ORG
gujaf-364	231	2	2	CARDINAL
gujaf-364	232	1	max	PERSON
gujaf-364	232	2	3.412	CARDINAL
gujaf-364	232	3	1.258	MONEY
gujaf-364	232	4	fpi	PERSON
gujaf-364	232	5	fintech	ORG
gujaf-364	232	6	0.523	CARDINAL
gujaf-364	232	7	0.476	CARDINAL
gujaf-364	232	8	0.052 0.712	CARDINAL
gujaf-364	232	9	0.144	CARDINAL
gujaf-364	232	10	1.823	CARDINAL
gujaf-364	232	11	3.251	CARDINAL
gujaf-364	232	12	0.532	CARDINAL
gujaf-364	232	13	0.391 0.185 0.111	MONEY
gujaf-364	232	14	0.739	CARDINAL
gujaf-364	232	15	0.216	MONEY
gujaf-364	232	16	6.412	CARDINAL
gujaf-364	232	17	1.101	CARDINAL
gujaf-364	232	18	2025	DATE
gujaf-364	233	1	gusau journal of accounting	ORG
gujaf-364	233	2	vol.6	NORP
gujaf-364	233	3	1, april,	DATE
gujaf-364	233	4	2025 9	DATE
gujaf-364	233	5	3	CARDINAL
gujaf-364	233	6	fpi mobile	ORG
gujaf-364	233	7	1.000	CARDINAL
gujaf-364	233	8	1.000	MONEY
gujaf-364	233	9	0.432	CARDINAL
gujaf-364	233	10	0.409	CARDINAL
gujaf-364	233	11	0.691	MONEY
gujaf-364	233	12	0.385	CARDINAL
gujaf-364	233	13	1.000	MONEY
gujaf-364	233	14	2025	CARDINAL
gujaf-364	234	1	4	CARDINAL
gujaf-364	234	2	3.612	CARDINAL
gujaf-364	234	3	2.491	CARDINAL
gujaf-364	234	4	2.013	CARDINAL
gujaf-364	234	5	1.708	CARDINAL
gujaf-364	234	6	2.324	CARDINAL
gujaf-364	234	7	1.805	CARDINAL
gujaf-364	234	8	1.716	CARDINAL
gujaf-364	234	9	2.102	CARDINAL
gujaf-364	234	10	1.498	CARDINAL
gujaf-364	234	11	2025	CARDINAL
gujaf-364	235	1	5	CARDINAL
gujaf-364	235	2	0.312 0.086	CARDINAL
gujaf-364	235	3	0.001	CARDINAL
gujaf-364	235	4	0.278 0.091	CARDINAL
gujaf-364	235	5	0.003	CARDINAL
gujaf-364	235	6	0.183	CARDINAL
gujaf-364	235	7	0.069	MONEY
gujaf-364	235	8	0.205	CARDINAL
gujaf-364	235	9	0.134	CARDINAL
gujaf-364	235	10	0.192	CARDINAL
gujaf-364	235	11	0.064	MONEY
gujaf-364	235	12	0.216	CARDINAL
gujaf-364	235	13	0.021	CARDINAL
gujaf-364	235	14	0.042	CARDINAL
gujaf-364	235	15	0.681	CARDINAL
gujaf-364	235	16	2025	DATE
gujaf-364	236	1	gusau journal of accounting	ORG
gujaf-364	236	2	vol.6	NORP
gujaf-364	236	3	1, april,	DATE
gujaf-364	236	4	2025 10	DATE
gujaf-364	236	5	6	CARDINAL
gujaf-364	236	6	fintech	ORG
gujaf-364	236	7	adj	ORG
gujaf-364	236	8	0.487	CARDINAL
gujaf-364	236	9	fpi	ORG
gujaf-364	236	10	0.524	CARDINAL
gujaf-364	236	11	0.472 0.667	CARDINAL
gujaf-364	236	12	0.491	CARDINAL
gujaf-364	236	13	2025	CARDINAL
gujaf-364	237	1	6	CARDINAL
gujaf-364	238	1	gmm	ORG
gujaf-364	238	2	0.341 0.066 5.167	MONEY
gujaf-364	238	3	0.152	CARDINAL
gujaf-364	238	4	0.032 hansen j-test	PERSON
gujaf-364	238	5	0.414	CARDINAL
gujaf-364	238	6	0.391	CARDINAL
gujaf-364	238	7	39	CARDINAL
gujaf-364	238	8	2025	DATE
gujaf-364	239	1	gusau journal of accounting	ORG
gujaf-364	239	2	vol.6	NORP
gujaf-364	239	3	1, april,	DATE
gujaf-364	239	4	2025 11	DATE
gujaf-364	239	5	2025	CARDINAL
gujaf-364	239	6	first	ORDINAL
gujaf-364	240	1	0.487	CARDINAL
gujaf-364	240	2	0.418	CARDINAL
gujaf-364	241	1	oecd	ORG
gujaf-364	242	1	digital financial gusau journal of accounting	ORG
gujaf-364	242	2	vol.6	NORP
gujaf-364	242	3	1, april,	DATE
gujaf-364	242	4	2025 12	DATE
gujaf-364	243	1	second	ORDINAL
gujaf-364	245	1	ibrahim et al.	PERSON
gujaf-364	245	2	2024	DATE
gujaf-364	246	1	three	CARDINAL
gujaf-364	247	1	fintech	ORG
gujaf-364	248	1	metawa et al	LOC
gujaf-364	249	1	2024	CARDINAL
gujaf-364	249	2	fintech	ORG
gujaf-364	257	1	fpi	ORG
gujaf-364	257	2	0.472-0.524	CARDINAL
gujaf-364	257	3	0.65-0.681	MONEY
gujaf-364	260	1	first	ORDINAL
gujaf-364	260	2	fintech	ORG
gujaf-364	262	1	singapore	GPE
gujaf-364	262	2	afi	ORG
gujaf-364	264	1	gusau journal of accounting	ORG
gujaf-364	264	2	vol.6	NORP
gujaf-364	264	3	1, april,	DATE
gujaf-364	264	4	2025 13	DATE
gujaf-364	264	5	second	ORDINAL
gujaf-364	264	6	fintech	ORG
gujaf-364	268	1	third	ORDINAL
gujaf-364	268	2	fintech	ORG
gujaf-364	272	1	fourth	ORDINAL
gujaf-364	273	1	first	ORDINAL
gujaf-364	274	1	kazakhstan	GPE
gujaf-364	274	2	aifc green finance centre	ORG
gujaf-364	275	1	fifth	ORDINAL
gujaf-364	276	1	eu	ORG
gujaf-364	281	1	fintech	ORG
gujaf-364	283	1	5.0	CARDINAL
gujaf-364	285	1	vol.6	NORP
gujaf-364	285	2	1, april,	DATE
gujaf-364	285	3	2025 14	DATE
gujaf-364	286	1	croutzet & dabbous	ORG
gujaf-364	286	2	2021	CARDINAL
gujaf-364	286	3	zha et al.	PERSON
gujaf-364	286	4	2022	CARDINAL
gujaf-364	286	5	fintech	ORG
gujaf-364	288	1	first	ORDINAL
gujaf-364	288	2	fpi	ORG
gujaf-364	290	1	second	ORDINAL
gujaf-364	290	2	20102024	DATE
gujaf-364	291	1	2021	CARDINAL
gujaf-364	291	2	saeed et al.	PERSON
gujaf-364	291	3	2023	CARDINAL
gujaf-364	293	1	sahay et al	PERSON
gujaf-364	293	2	2020	DATE
gujaf-364	294	1	gmm	ORG
gujaf-364	299	1	2023	CARDINAL
gujaf-364	304	1	abid	GPE
gujaf-364	304	2	m., yousaf	PERSON
gujaf-364	304	3	i., & rauf, a.	ORG
gujaf-364	304	4	2024	CARDINAL
gujaf-364	306	1	62, 104404	DATE
gujaf-364	307	1	1992	DATE
gujaf-364	309	1	econometrica	PERSON
gujaf-364	309	2	323–351	CARDINAL
gujaf-364	310	1	gusau journal of accounting	ORG
gujaf-364	310	2	vol.6	NORP
gujaf-364	310	3	1, april,	DATE
gujaf-364	310	4	2025	CARDINAL
gujaf-364	310	5	15	CARDINAL
gujaf-364	311	1	2022	CARDINAL
gujaf-364	313	1	andrews price	PERSON
gujaf-364	313	2	n., & rotenberg	ORG
gujaf-364	313	3	r.	PERSON
gujaf-364	313	4	2018	DATE
gujaf-364	314	1	east africa	GPE
gujaf-364	315	1	45	CARDINAL
gujaf-364	316	1	arellano	PERSON
gujaf-364	316	2	m., & bover	ORG
gujaf-364	316	3	1995	DATE
gujaf-364	318	1	econometrics	ORG
gujaf-364	318	2	68(1	CARDINAL
gujaf-364	318	3	29–42	CARDINAL
gujaf-364	318	4	s. a., & nwachukwu	PERSON
gujaf-364	318	5	j. c.	PERSON
gujaf-364	318	6	2020	DATE
gujaf-364	319	1	africa	LOC
gujaf-364	320	1	161	CARDINAL
gujaf-364	320	2	120256	DATE
gujaf-364	321	1	bahaj	PERSON
gujaf-364	321	2	s., & foulis	ORG
gujaf-364	321	3	a.	PERSON
gujaf-364	321	4	2022	CARDINAL
gujaf-364	322	1	east africa	GPE
gujaf-364	323	1	112	CARDINAL
gujaf-364	323	2	106145	DATE
gujaf-364	324	1	baltagi	NORP
gujaf-364	324	2	b. h.	PERSON
gujaf-364	324	3	kao	PERSON
gujaf-364	324	4	f.	PERSON
gujaf-364	324	5	2023	CARDINAL
gujaf-364	327	1	beck	PERSON
gujaf-364	327	2	t., chen	PERSON
gujaf-364	327	3	t., lin	GPE
gujaf-364	327	4	2020	DATE
gujaf-364	329	1	journal of banking & finance	ORG
gujaf-364	329	2	113	CARDINAL
gujaf-364	329	3	105761	DATE
gujaf-364	330	1	blundell	GPE
gujaf-364	330	2	r., & bond	ORG
gujaf-364	330	3	s.	PERSON
gujaf-364	330	4	1998	DATE
gujaf-364	332	1	87(1	DATE
gujaf-364	332	2	115–143	CARDINAL
gujaf-364	333	1	chinn	ORG
gujaf-364	333	2	m. d.	PERSON
gujaf-364	333	3	ito, h., & sutherland	ORG
gujaf-364	333	4	2021	CARDINAL
gujaf-364	334	1	fintech	ORG
gujaf-364	335	1	113	CARDINAL
gujaf-364	335	2	102364	DATE
gujaf-364	336	1	chukwuma	ORG
gujaf-364	336	2	c. m.	PERSON
gujaf-364	336	3	i.	PERSON
gujaf-364	336	4	2020	DATE
gujaf-364	337	1	west africa	GPE
gujaf-364	338	1	6	CARDINAL
gujaf-364	338	2	301–310	CARDINAL
gujaf-364	339	1	croutzet, a., & dabbous	ORG
gujaf-364	339	2	a.	PERSON
gujaf-364	339	3	2021	CARDINAL
gujaf-364	341	1	oecd	ORG
gujaf-364	342	1	179	CARDINAL
gujaf-364	342	2	1608–1617	CARDINAL
gujaf-364	343	1	cull,	ORG
gujaf-364	343	2	r.	NORP
gujaf-364	343	3	t., & holle	ORG
gujaf-364	343	4	2020	DATE
gujaf-364	345	1	world bank	ORG
gujaf-364	345	2	9209	DATE
gujaf-364	346	1	demirgüç-kunt	PERSON
gujaf-364	346	2	d., & ansar	ORG
gujaf-364	346	3	s.	PERSON
gujaf-364	346	4	2022	CARDINAL
gujaf-364	347	1	2021	CARDINAL
gujaf-364	347	2	world bank	ORG
gujaf-364	348	1	faruq	NORP
gujaf-364	348	2	a. t. m. o.	PERSON
gujaf-364	348	3	m. a. r.	PERSON
gujaf-364	348	4	2025	DATE
gujaf-364	350	1	economics & finance	ORG
gujaf-364	350	2	2160078	DATE
gujaf-364	352	1	2024, may 6	DATE
gujaf-364	353	1	9	MONEY
gujaf-364	354	1	f. w.	PERSON
gujaf-364	354	2	2018	DATE
gujaf-364	355	1	seven	CARDINAL
gujaf-364	356	1	31	DATE
gujaf-364	356	2	1–17	CARDINAL
gujaf-364	357	1	greenwood	PERSON
gujaf-364	357	2	j., & jovanovic	ORG
gujaf-364	357	3	b.	PERSON
gujaf-364	357	4	1990	DATE
gujaf-364	359	1	98(5	CARDINAL
gujaf-364	359	2	1076–1107	CARDINAL
gujaf-364	360	1	heeks	GPE
gujaf-364	360	2	r., & jagun	ORG
gujaf-364	360	3	a.	PERSON
gujaf-364	360	4	2019	DATE
gujaf-364	361	1	fintech	ORG
gujaf-364	362	1	energy research & social science	ORG
gujaf-364	362	2	57	DATE
gujaf-364	362	3	101239	DATE
gujaf-364	363	1	ibrahim	PERSON
gujaf-364	363	2	almasria	PERSON
gujaf-364	363	3	n. a.	PERSON
gujaf-364	363	4	almaqtari	GPE
gujaf-364	363	5	f. a.	PERSON
gujaf-364	364	1	2024	CARDINAL
gujaf-364	365	1	fintech	ORG
gujaf-364	366	1	international journal of energy economics	ORG
gujaf-364	366	2	14(6	DATE
gujaf-364	366	3	621–627	CARDINAL
gujaf-364	367	1	ibrahim	PERSON
gujaf-364	367	2	m., shafiullah	PERSON
gujaf-364	367	3	g. m.	PERSON
gujaf-364	367	4	al mamun	PERSON
gujaf-364	367	5	a.	PERSON
gujaf-364	367	6	2024	CARDINAL
gujaf-364	369	1	53	CARDINAL
gujaf-364	369	2	175–185	CARDINAL
gujaf-364	370	1	y. a.	PERSON
gujaf-364	370	2	bello, a. a., & hassan	ORG
gujaf-364	370	3	2022	CARDINAL
gujaf-364	372	1	110, 106002	DATE
gujaf-364	373	1	gusau journal of accounting	ORG
gujaf-364	373	2	vol.6	NORP
gujaf-364	373	3	1, april,	DATE
gujaf-364	373	4	2025	CARDINAL
gujaf-364	373	5	16 karim	QUANTITY
gujaf-364	373	6	n.	ORG
gujaf-364	373	7	t. p., & le	ORG
gujaf-364	373	8	t. h.	ORG
gujaf-364	373	9	2022	CARDINAL
gujaf-364	374	1	fintech	ORG
gujaf-364	374	2	southeast asia	LOC
gujaf-364	375	1	110	CARDINAL
gujaf-364	375	2	106200	DATE
gujaf-364	376	1	t. h., & nguyen	ORG
gujaf-364	376	2	2022	CARDINAL
gujaf-364	377	1	fintech	ORG
gujaf-364	377	2	southeast asia	LOC
gujaf-364	378	1	110	CARDINAL
gujaf-364	378	2	106200	DATE
gujaf-364	379	1	2020	DATE
gujaf-364	381	1	139	CARDINAL
gujaf-364	381	2	111329	DATE
gujaf-364	382	1	metawa	ORG
gujaf-364	382	2	s.	GPE
gujaf-364	382	3	rezk, a., & elbeltagi	ORG
gujaf-364	382	4	i.	PERSON
gujaf-364	382	5	2024	CARDINAL
gujaf-364	384	1	380	CARDINAL
gujaf-364	384	2	135092	DATE
gujaf-364	385	1	mukherjee	PERSON
gujaf-364	385	2	a., & dutta	ORG
gujaf-364	385	3	2020	DATE
gujaf-364	387	1	journal of development economics	ORG
gujaf-364	387	2	148	CARDINAL
gujaf-364	387	3	102519	DATE
gujaf-364	388	1	north	GPE
gujaf-364	388	2	d. c.	GPE
gujaf-364	388	3	1990	DATE
gujaf-364	390	1	cambridge university	ORG
gujaf-364	391	1	p. k.	PERSON
gujaf-364	392	1	2021	CARDINAL
gujaf-364	393	1	fintech	ORG
gujaf-364	393	2	nigeria	GPE
gujaf-364	393	3	africa	LOC
gujaf-364	394	1	107	CARDINAL
gujaf-364	394	2	203–215	CARDINAL
gujaf-364	394	3	p. k.	PERSON
gujaf-364	395	1	2023	CARDINAL
gujaf-364	397	1	30	DATE
gujaf-364	397	2	34567–34582	DATE
gujaf-364	398	1	raimi	ORG
gujaf-364	398	2	l.	PERSON
gujaf-364	398	3	ayankoya	PERSON
gujaf-364	398	4	k., & odetayo	ORG
gujaf-364	398	5	2023	CARDINAL
gujaf-364	399	1	fintech	ORG
gujaf-364	399	2	africa	LOC
gujaf-364	400	1	418	CARDINAL
gujaf-364	400	2	137913	DATE
gujaf-364	401	1	rahman	PERSON
gujaf-364	401	2	m. m.	PERSON
gujaf-364	401	3	saidi	PERSON
gujaf-364	401	4	k., & hossain	ORG
gujaf-364	401	5	m. s.	PERSON
gujaf-364	401	6	2023	CARDINAL
gujaf-364	404	1	30	CARDINAL
gujaf-364	404	2	13608–13626	CARDINAL
gujaf-364	405	1	rana	PERSON
gujaf-364	405	2	r. h.	PERSON
gujaf-364	405	3	rana	PERSON
gujaf-364	405	4	r.	NORP
gujaf-364	405	5	2024	CARDINAL
gujaf-364	406	1	south asia	LOC
gujaf-364	407	1	energy research & social science	ORG
gujaf-364	407	2	104, 103362	DATE
gujaf-364	408	1	ravindra, a., & lobo	PERSON
gujaf-364	408	2	2020	DATE
gujaf-364	409	1	india	GPE
gujaf-364	410	1	131, 110015	DATE
gujaf-364	411	1	ren, s.	ORG
gujaf-364	411	2	hao	PERSON
gujaf-364	411	3	& xu	PERSON
gujaf-364	411	4	l.	PERSON
gujaf-364	411	5	2021	CARDINAL
gujaf-364	412	1	30	CARDINAL
gujaf-364	412	2	chinese	NORP
gujaf-364	413	1	99, 105271	DATE
gujaf-364	414	1	sahay	PERSON
gujaf-364	414	2	r.	NORP
gujaf-364	414	3	m., n’diaye, p. m.	PERSON
gujaf-364	414	4	barajas, a.	ORG
gujaf-364	414	5	mitra	PERSON
gujaf-364	414	6	s.	GPE
gujaf-364	414	7	kyobe	GPE
gujaf-364	414	8	a., & mooi	ORG
gujaf-364	414	9	2015	DATE
gujaf-364	417	1	samarina	ORG
gujaf-364	417	2	a., & bezemer	ORG
gujaf-364	417	3	2016	CARDINAL
gujaf-364	419	1	48(57	CARDINAL
gujaf-364	419	2	5489–5501	CARDINAL
gujaf-364	419	3	j., & steinmueller	ORG
gujaf-364	419	4	w. e. (	PERSON
gujaf-364	419	5	2018	DATE
gujaf-364	420	1	three	CARDINAL
gujaf-364	421	1	47(9	DATE
gujaf-364	421	2	1554–1567	DATE
gujaf-364	422	1	r., & sahay	ORG
gujaf-364	422	2	a.	PERSON
gujaf-364	422	3	2022	CARDINAL
gujaf-364	423	1	fintech	ORG
gujaf-364	423	2	india	GPE
gujaf-364	424	1	14(1	CARDINAL
gujaf-364	424	2	415	CARDINAL
gujaf-364	425	1	sharma, a., & sinha	ORG
gujaf-364	425	2	a.	PERSON
gujaf-364	425	3	2023	CARDINAL
gujaf-364	426	1	fintech	ORG
gujaf-364	428	1	123	CARDINAL
gujaf-364	428	2	106712	DATE
gujaf-364	429	1	shen	PERSON
gujaf-364	429	2	xu	PERSON
gujaf-364	429	3	z., & dong	ORG
gujaf-364	429	4	2022	CARDINAL
gujaf-364	430	1	fintech	ORG
gujaf-364	431	1	45, 102295	DATE
gujaf-364	432	1	solomon, h., & lin	ORG
gujaf-364	432	2	z.	PERSON
gujaf-364	432	3	2019	DATE
gujaf-364	433	1	ethiopia	GPE
gujaf-364	434	1	117	CARDINAL
gujaf-364	434	2	102–113	CARDINAL
gujaf-364	435	1	stiglitz	ORG
gujaf-364	435	2	j. e.	PERSON
gujaf-364	435	3	1989	DATE
gujaf-364	437	1	american	NORP
gujaf-364	437	2	79(2	CARDINAL
gujaf-364	437	3	197–203	DATE
gujaf-364	438	1	https://www.jstor.org/stable/1827753 gusau journal of accounting	ORG
gujaf-364	438	2	vol.6	NORP
gujaf-364	438	3	1, april,	DATE
gujaf-364	438	4	2025 17	DATE
gujaf-364	438	5	tata	ORG
gujaf-364	438	6	n.	ORG
gujaf-364	438	7	mensah	GPE
gujaf-364	438	8	i., & amankwah-amoah	ORG
gujaf-364	438	9	j.	PERSON
gujaf-364	438	10	2023	CARDINAL
gujaf-364	439	1	fintech	ORG
gujaf-364	439	2	africa	LOC
gujaf-364	440	1	journal of business research	ORG
gujaf-364	440	2	157, 113592	DATE
gujaf-364	441	1	triki	NORP
gujaf-364	441	2	t., & faye	ORG
gujaf-364	441	3	i.	PERSON
gujaf-364	441	4	2013	DATE
gujaf-364	442	1	africa	LOC
gujaf-364	443	1	african development bank	ORG
gujaf-364	445	1	2023	CARDINAL
gujaf-364	446	1	2023	CARDINAL
gujaf-364	448	1	https://unctad.org/webflyer/world-investment-report-2023	PERSON
gujaf-364	448	2	unep	GPE
gujaf-364	449	1	2022	CARDINAL
gujaf-364	450	1	2022	CARDINAL
gujaf-364	451	1	united nations	ORG
gujaf-364	452	1	https://www.unep.org/resources/state-finance-nature-2022 united nations	ORG
gujaf-364	453	1	2015	CARDINAL
gujaf-364	454	1	2030	CARDINAL
gujaf-364	455	1	van horen	PERSON
gujaf-364	455	2	2020	DATE
gujaf-364	457	1	11(s2	CARDINAL
gujaf-364	458	1	https://doi.org/10.1111/1758-5899.12778 wang	PERSON
gujaf-364	458	2	q.	PERSON
gujaf-364	458	3	su	PERSON
gujaf-364	458	4	r.	PERSON
gujaf-364	458	5	2022	CARDINAL
gujaf-364	461	1	112	CARDINAL
gujaf-364	461	2	106137	DATE
gujaf-364	462	1	xu	PERSON
gujaf-364	462	2	l.	PERSON
gujaf-364	462	3	ren, s., & dong	ORG
gujaf-364	462	4	2022	CARDINAL
gujaf-364	463	1	fintech	ORG
gujaf-364	463	2	china	GPE
gujaf-364	464	1	179	CARDINAL
gujaf-364	464	2	121606	DATE
gujaf-364	465	1	xu	PERSON
gujaf-364	465	2	j., & ma, h.	ORG
gujaf-364	465	3	2021	CARDINAL
gujaf-364	466	1	china	GPE
gujaf-364	467	1	42, 101888	DATE
gujaf-364	468	1	zins, a., & weill	ORG
gujaf-364	468	2	2016	DATE
gujaf-364	469	1	africa	LOC
gujaf-364	470	1	6(1	CARDINAL
gujaf-364	470	2	46–57	CARDINAL