id	sid	eid	entity	type
gujaf-365	1	1	microsoft	ORG
gujaf-365	1	2	hassan	PERSON
gujaf-365	1	3	6 1	CARDINAL
gujaf-365	1	4	vol.6	NORP
gujaf-365	1	5	1, april,	DATE
gujaf-365	1	6	2025 18	DATE
gujaf-365	1	7	niger state	GPE
gujaf-365	1	8	nigeria	GPE
gujaf-365	1	9	sulaiman head	PERSON
gujaf-365	1	10	niger state	ORG
gujaf-365	1	11	isah ali department of business administration federal university, gusau	PERSON
gujaf-365	1	12	zamfara state	GPE
gujaf-365	1	13	nigeria	GPE
gujaf-365	2	1	niger state	GPE
gujaf-365	2	2	nigeria	GPE
gujaf-365	4	1	kontagora	GPE
gujaf-365	5	1	ninety-two	CARDINAL
gujaf-365	5	2	92	CARDINAL
gujaf-365	5	3	twenty-nine	CARDINAL
gujaf-365	5	4	29	CARDINAL
gujaf-365	5	5	121	CARDINAL
gujaf-365	6	1	89	CARDINAL
gujaf-365	10	1	1.0	CARDINAL
gujaf-365	10	2	years	DATE
gujaf-365	11	1	2021	DATE
gujaf-365	12	1	smes	ORG
gujaf-365	12	2	nigeria	GPE
gujaf-365	12	3	chebri & bahoussa	ORG
gujaf-365	12	4	2020	DATE
gujaf-365	15	1	the gusau journal of accounting	ORG
gujaf-365	15	2	vol.6	NORP
gujaf-365	15	3	1, april,	DATE
gujaf-365	15	4	2025 19	DATE
gujaf-365	15	5	rákos & fenyves	ORG
gujaf-365	15	6	2021	CARDINAL
gujaf-365	16	1	romania	GPE
gujaf-365	16	2	2019 and 2020	DATE
gujaf-365	16	3	33.47%	PERCENT
gujaf-365	16	4	32.16%	PERCENT
gujaf-365	16	5	hungary	GPE
gujaf-365	16	6	22.42%	PERCENT
gujaf-365	16	7	rákos & fenyves	ORG
gujaf-365	16	8	2021	CARDINAL
gujaf-365	17	1	33.1%	PERCENT
gujaf-365	17	2	29.8%	PERCENT
gujaf-365	17	3	42.5%	PERCENT
gujaf-365	17	4	mantovani & moscato	ORG
gujaf-365	17	5	2020	DATE
gujaf-365	18	1	25.7%	PERCENT
gujaf-365	18	2	32.9%	PERCENT
gujaf-365	18	3	ferri	ORG
gujaf-365	18	4	fiume & corte	ORG
gujaf-365	18	5	2020	DATE
gujaf-365	19	1	karamoy	PERSON
gujaf-365	19	2	tulung	PERSON
gujaf-365	19	3	2020	DATE
gujaf-365	19	4	roc	GPE
gujaf-365	19	5	39.7%	PERCENT
gujaf-365	19	6	37%	PERCENT
gujaf-365	19	7	28.5%	PERCENT
gujaf-365	20	1	roc	GPE
gujaf-365	20	2	37%	PERCENT
gujaf-365	20	3	25.9%	PERCENT
gujaf-365	20	4	39.7%	PERCENT
gujaf-365	20	5	42%	PERCENT
gujaf-365	20	6	23.3%	PERCENT
gujaf-365	20	7	26%	PERCENT
gujaf-365	20	8	35.2%	PERCENT
gujaf-365	20	9	52%	PERCENT
gujaf-365	20	10	36.5%	PERCENT
gujaf-365	21	1	31.5%	PERCENT
gujaf-365	21	2	28.9%	PERCENT
gujaf-365	21	3	62%	PERCENT
gujaf-365	21	4	mantovani & moscato	ORG
gujaf-365	21	5	2020	DATE
gujaf-365	21	6	al-saidi	PERSON
gujaf-365	21	7	2021	CARDINAL
gujaf-365	21	8	gupta et al.	PERSON
gujaf-365	21	9	2021	CARDINAL
gujaf-365	21	10	biase & onorato	ORG
gujaf-365	21	11	2021	CARDINAL
gujaf-365	21	12	2021	DATE
gujaf-365	23	1	niger state	GPE
gujaf-365	26	1	82%	PERCENT
gujaf-365	26	2	75%	PERCENT
gujaf-365	26	3	78%	PERCENT
gujaf-365	26	4	72%	PERCENT
gujaf-365	26	5	nsdc bulletin	PERSON
gujaf-365	26	6	2015	DATE
gujaf-365	28	1	niger state	GPE
gujaf-365	30	1	2022	CARDINAL
gujaf-365	31	1	sa & gemechu	ORG
gujaf-365	31	2	2016	DATE
gujaf-365	31	3	zeb	CARDINAL
gujaf-365	31	4	2016	DATE
gujaf-365	31	5	khalid et al.	PERSON
gujaf-365	31	6	2017	DATE
gujaf-365	31	7	mwangi, 2018	ORG
gujaf-365	31	8	2018	DATE
gujaf-365	31	9	khurramshabbir	PERSON
gujaf-365	31	10	2018	DATE
gujaf-365	31	11	vakilifard & oskouei	ORG
gujaf-365	31	12	2014	DATE
gujaf-365	32	1	2016	DATE
gujaf-365	32	2	naz	PERSON
gujaf-365	32	3	ijaz	PERSON
gujaf-365	32	4	naqvi	PERSON
gujaf-365	32	5	2016	DATE
gujaf-365	33	1	naz et al.	PERSON
gujaf-365	33	2	2016	DATE
gujaf-365	34	1	gusau journal of accounting	ORG
gujaf-365	34	2	vol.6	NORP
gujaf-365	34	3	1, april,	DATE
gujaf-365	34	4	2025 20	DATE
gujaf-365	34	5	2021	CARDINAL
gujaf-365	35	1	wan et al.	PERSON
gujaf-365	35	2	2016	DATE
gujaf-365	36	1	zhai	PERSON
gujaf-365	36	2	wang	PERSON
gujaf-365	36	3	2016	DATE
gujaf-365	38	1	adamu	ORG
gujaf-365	38	2	zubairu	PERSON
gujaf-365	38	3	ibrahim	PERSON
gujaf-365	38	4	2011	DATE
gujaf-365	38	5	paulinus & jones	ORG
gujaf-365	38	6	2017	DATE
gujaf-365	38	7	one	CARDINAL
gujaf-365	38	8	two	CARDINAL
gujaf-365	39	1	al-hawatma & abdallah	ORG
gujaf-365	39	2	2019	DATE
gujaf-365	42	1	boniface	PERSON
gujaf-365	42	2	ibe	ORG
gujaf-365	42	3	2012	DATE
gujaf-365	42	4	abduh	ORG
gujaf-365	42	5	azmi	PERSON
gujaf-365	42	6	2014	DATE
gujaf-365	42	7	habib	PERSON
gujaf-365	42	8	masood	PERSON
gujaf-365	42	9	hassan	PERSON
gujaf-365	42	10	baig	ORG
gujaf-365	42	11	2014	DATE
gujaf-365	42	12	2020	DATE
gujaf-365	42	13	jones	PERSON
gujaf-365	42	14	2017	CARDINAL
gujaf-365	42	15	2018	DATE
gujaf-365	43	1	2013	DATE
gujaf-365	43	2	velasco	PERSON
gujaf-365	43	3	2014	DATE
gujaf-365	43	4	anuar	PERSON
gujaf-365	43	5	ismail	PERSON
gujaf-365	43	6	2014	DATE
gujaf-365	43	7	adamu et al	ORG
gujaf-365	44	1	2011	DATE
gujaf-365	44	2	abbas	PERSON
gujaf-365	44	3	hayat	PERSON
gujaf-365	44	4	2013	DATE
gujaf-365	44	5	2015	DATE
gujaf-365	44	6	wan et al	PERSON
gujaf-365	45	1	2016	DATE
gujaf-365	46	1	jean	PERSON
gujaf-365	46	2	2011	DATE
gujaf-365	46	3	fernandes	PERSON
gujaf-365	46	4	scherrer	PERSON
gujaf-365	46	5	2012	DATE
gujaf-365	46	6	botchkarev	PERSON
gujaf-365	46	7	2015	CARDINAL
gujaf-365	46	8	zhai	PERSON
gujaf-365	46	9	wang	PERSON
gujaf-365	46	10	2016	DATE
gujaf-365	46	11	gutierrez	PERSON
gujaf-365	46	12	2008	DATE
gujaf-365	46	13	2014	DATE
gujaf-365	48	1	ribeiro serra	PERSON
gujaf-365	48	2	ferreira	PERSON
gujaf-365	48	3	2020	DATE
gujaf-365	48	4	reichert	PERSON
gujaf-365	48	5	zawislak	NORP
gujaf-365	48	6	2019	DATE
gujaf-365	48	7	naz et al.	PERSON
gujaf-365	48	8	2018	DATE
gujaf-365	48	9	2019	DATE
gujaf-365	48	10	2019	DATE
gujaf-365	48	11	khalid et al.	PERSON
gujaf-365	48	12	2019	DATE
gujaf-365	48	13	mwangi	PERSON
gujaf-365	48	14	2018	DATE
gujaf-365	48	15	2021	CARDINAL
gujaf-365	48	16	2021	CARDINAL
gujaf-365	49	1	ribeiro serra & ferreira	ORG
gujaf-365	49	2	2010	DATE
gujaf-365	49	3	nayak	ORG
gujaf-365	49	4	sinha, & guin	ORG
gujaf-365	49	5	2011	DATE
gujaf-365	49	6	reichert & zawislak	ORG
gujaf-365	49	7	2014	DATE
gujaf-365	49	8	four	CARDINAL
gujaf-365	50	1	three	CARDINAL
gujaf-365	51	1	lindberg	GPE
gujaf-365	51	2	yan, & starfelt	ORG
gujaf-365	51	3	2015	DATE
gujaf-365	51	4	2015	DATE
gujaf-365	51	5	zogjani	ORG
gujaf-365	51	6	kelmendi	PERSON
gujaf-365	51	7	humolli, & raçi	ORG
gujaf-365	51	8	2017	DATE
gujaf-365	51	9	niger state	GPE
gujaf-365	52	1	gusau journal of accounting	ORG
gujaf-365	52	2	vol.6	NORP
gujaf-365	52	3	1, april,	DATE
gujaf-365	52	4	2025 21	DATE
gujaf-365	52	5	rosa, bernini & mariani	ORG
gujaf-365	52	6	2018	DATE
gujaf-365	52	7	chebri & bahoussa	ORG
gujaf-365	52	8	2020	DATE
gujaf-365	52	9	jalal	PERSON
gujaf-365	52	10	2021	DATE
gujaf-365	54	1	asia	LOC
gujaf-365	54	2	united states of america (usa	GPE
gujaf-365	54	3	australia	GPE
gujaf-365	54	4	europe	LOC
gujaf-365	54	5	2019	DATE
gujaf-365	55	1	gupta et al.	PERSON
gujaf-365	55	2	2021	CARDINAL
gujaf-365	55	3	al.	PERSON
gujaf-365	55	4	2020	DATE
gujaf-365	55	5	biase & onorato	ORG
gujaf-365	55	6	2021	CARDINAL
gujaf-365	55	7	rosa et al.	PERSON
gujaf-365	55	8	2018	DATE
gujaf-365	55	9	ammari	ORG
gujaf-365	55	10	2021	CARDINAL
gujaf-365	55	11	beshlawy & ardroumli	ORG
gujaf-365	55	12	2021	CARDINAL
gujaf-365	55	13	2021	CARDINAL
gujaf-365	55	14	dogan et al.	PERSON
gujaf-365	55	15	2019	DATE
gujaf-365	55	16	khaddafi & heikal	ORG
gujaf-365	55	17	2020	DATE
gujaf-365	55	18	african	NORP
gujaf-365	55	19	nigeria	GPE
gujaf-365	56	1	nigeria	GPE
gujaf-365	56	2	nigerian	NORP
gujaf-365	57	1	nigeria	GPE
gujaf-365	58	1	boniface	PERSON
gujaf-365	58	2	ibe	ORG
gujaf-365	58	3	2012	DATE
gujaf-365	58	4	lagos state	GPE
gujaf-365	58	5	nigeria	GPE
gujaf-365	59	1	jones	ORG
gujaf-365	59	2	2017	CARDINAL
gujaf-365	59	3	dmbs	ORG
gujaf-365	59	4	nigeria	GPE
gujaf-365	59	5	15	CARDINAL
gujaf-365	59	6	2012	DATE
gujaf-365	59	7	2016	DATE
gujaf-365	59	8	the year	DATE
gujaf-365	60	1	three	CARDINAL
gujaf-365	63	1	three	CARDINAL
gujaf-365	66	1	niger state	GPE
gujaf-365	66	2	nigeria	GPE
gujaf-365	67	1	pmp	GPE
gujaf-365	68	1	2019	DATE
gujaf-365	68	2	nigeria	GPE
gujaf-365	69	1	66	DATE
gujaf-365	70	1	enugu, nigeria	ORG
gujaf-365	71	1	2018	DATE
gujaf-365	71	2	finland	GPE
gujaf-365	72	1	36	CARDINAL
gujaf-365	74	1	two	CARDINAL
gujaf-365	75	1	66	CARDINAL
gujaf-365	75	2	36	CARDINAL
gujaf-365	75	3	nigeria	GPE
gujaf-365	75	4	finland	GPE
gujaf-365	76	1	additional gusau journal of accounting	ORG
gujaf-365	76	2	vol.6	NORP
gujaf-365	76	3	1, april,	DATE
gujaf-365	76	4	2025 22	DATE
gujaf-365	76	5	92	CARDINAL
gujaf-365	77	1	dirk	ORG
gujaf-365	77	2	eichholtz	PERSON
gujaf-365	77	3	david	PERSON
gujaf-365	77	4	2019	DATE
gujaf-365	77	5	australia	GPE
gujaf-365	77	6	the united states	GPE
gujaf-365	77	7	the united kingdom	GPE
gujaf-365	81	1	one	CARDINAL
gujaf-365	81	2	92	CARDINAL
gujaf-365	82	1	2021	CARDINAL
gujaf-365	82	2	indonesia	GPE
gujaf-365	82	3	smes	ORG
gujaf-365	82	4	10	CARDINAL
gujaf-365	82	5	indonesia	GPE
gujaf-365	83	1	indonesian	NORP
gujaf-365	84	1	92	CARDINAL
gujaf-365	84	2	nigeria	GPE
gujaf-365	85	1	gitonga	PERSON
gujaf-365	85	2	2018	DATE
gujaf-365	85	3	kenya	GPE
gujaf-365	85	4	158	CARDINAL
gujaf-365	87	1	muriuki	ORG
gujaf-365	87	2	gitonga	PERSON
gujaf-365	87	3	2018	DATE
gujaf-365	87	4	niger state	GPE
gujaf-365	88	1	adaeze & gabriel	ORG
gujaf-365	88	2	2021	DATE
gujaf-365	89	1	al-nimer	ORG
gujaf-365	89	2	al-omush & ahmad	ORG
gujaf-365	89	3	2021	DATE
gujaf-365	91	1	beasley, branson & hancock	ORG
gujaf-365	91	2	2021	DATE
gujaf-365	92	1	jordan al-nimer	PERSON
gujaf-365	92	2	al-omush	PERSON
gujaf-365	92	3	ahmad	PERSON
gujaf-365	92	4	2021	CARDINAL
gujaf-365	94	1	kenya kinyua	GPE
gujaf-365	95	1	2020	DATE
gujaf-365	97	1	2021	CARDINAL
gujaf-365	97	2	rmp	ORG
gujaf-365	97	3	ghana	GPE
gujaf-365	99	1	gusau journal of accounting	ORG
gujaf-365	99	2	vol.6	NORP
gujaf-365	99	3	1, april,	DATE
gujaf-365	99	4	2025 23	DATE
gujaf-365	99	5	3% and 35%	PERCENT
gujaf-365	101	1	uwalomwa	GPE
gujaf-365	101	2	2021	CARDINAL
gujaf-365	101	3	nigeria	GPE
gujaf-365	103	1	2021	CARDINAL
gujaf-365	103	2	30	CARDINAL
gujaf-365	103	3	nigeria	GPE
gujaf-365	105	1	2017	CARDINAL
gujaf-365	105	2	malaysian	NORP
gujaf-365	106	1	152	CARDINAL
gujaf-365	106	2	100	CARDINAL
gujaf-365	107	1	18%	PERCENT
gujaf-365	109	1	setiawan & agustin	ORG
gujaf-365	109	2	2018	DATE
gujaf-365	109	3	lee & le	ORG
gujaf-365	109	4	2020	DATE
gujaf-365	109	5	mehmood	ORG
gujaf-365	109	6	2019	DATE
gujaf-365	111	1	septian & dharmastuti	ORG
gujaf-365	111	2	2019	DATE
gujaf-365	111	3	de ridder & achtereekte	ORG
gujaf-365	111	4	2020	DATE
gujaf-365	111	5	bui & mai ha	ORG
gujaf-365	111	6	2021	CARDINAL
gujaf-365	111	7	maragia & kemboi	ORG
gujaf-365	111	8	2021	CARDINAL
gujaf-365	111	9	kusuma	GPE
gujaf-365	111	10	harjito & arifin	ORG
gujaf-365	111	11	2021	DATE
gujaf-365	112	1	taiwan lee	GPE
gujaf-365	112	2	2020	DATE
gujaf-365	113	1	taiwanese	NORP
gujaf-365	115	1	mehmood	ORG
gujaf-365	115	2	hunjra	PERSON
gujaf-365	115	3	2019	DATE
gujaf-365	116	1	520	CARDINAL
gujaf-365	116	2	pakistan	GPE
gujaf-365	116	3	india	GPE
gujaf-365	116	4	sri lanka	GPE
gujaf-365	117	1	14 years	DATE
gujaf-365	117	2	2004	DATE
gujaf-365	117	3	2017	CARDINAL
gujaf-365	119	1	thu bui	PERSON
gujaf-365	119	2	2021	CARDINAL
gujaf-365	120	1	204	CARDINAL
gujaf-365	120	2	vietnamese	NORP
gujaf-365	120	3	two	CARDINAL
gujaf-365	120	4	hose	PERSON
gujaf-365	120	5	five years	DATE
gujaf-365	120	6	2015 to 2019	DATE
gujaf-365	121	1	three	CARDINAL
gujaf-365	121	2	tobin	ORG
gujaf-365	122	1	fp	ORG
gujaf-365	124	1	2021	CARDINAL
gujaf-365	124	2	uasin gishu county	GPE
gujaf-365	125	1	36	CARDINAL
gujaf-365	125	2	5662	DATE
gujaf-365	126	1	374	CARDINAL
gujaf-365	126	2	vol.6	NORP
gujaf-365	126	3	1, april,	DATE
gujaf-365	126	4	2025 24	DATE
gujaf-365	130	1	2014	DATE
gujaf-365	131	1	sony	ORG
gujaf-365	131	2	bhadurib	PERSON
gujaf-365	131	3	2020	DATE
gujaf-365	133	1	2018	DATE
gujaf-365	133	2	cairo	GPE
gujaf-365	133	3	egypt chemical company	ORG
gujaf-365	133	4	12	CARDINAL
gujaf-365	135	1	fernandes	PERSON
gujaf-365	135	2	scherrer	ORG
gujaf-365	135	3	2012	DATE
gujaf-365	136	1	2	CARDINAL
gujaf-365	136	2	brazil	GPE
gujaf-365	136	3	4	CARDINAL
gujaf-365	136	4	us	GPE
gujaf-365	138	1	kallandranis	ORG
gujaf-365	138	2	2021	CARDINAL
gujaf-365	140	1	wang	PERSON
gujaf-365	140	2	wu	PERSON
gujaf-365	140	3	xie	PERSON
gujaf-365	140	4	2021	CARDINAL
gujaf-365	140	5	chinese	NORP
gujaf-365	140	6	2000 2016	DATE
gujaf-365	144	1	dirk & david	ORG
gujaf-365	144	2	2015	DATE
gujaf-365	144	3	1	CARDINAL
gujaf-365	144	4	gusau journal of accounting	ORG
gujaf-365	144	5	vol.6	NORP
gujaf-365	144	6	1, april,	DATE
gujaf-365	144	7	2025 25	DATE
gujaf-365	144	8	92	CARDINAL
gujaf-365	144	9	niger state	GPE
gujaf-365	146	1	92	CARDINAL
gujaf-365	146	2	49	DATE
gujaf-365	146	3	55.1%	PERCENT
gujaf-365	146	4	40	CARDINAL
gujaf-365	146	5	44.9%	PERCENT
gujaf-365	147	1	21	CARDINAL
gujaf-365	147	2	23.6%	PERCENT
gujaf-365	148	1	33	CARDINAL
gujaf-365	148	2	37.1%	PERCENT
gujaf-365	149	1	27	CARDINAL
gujaf-365	149	2	30.3%	PERCENT
gujaf-365	149	3	second	ORDINAL
gujaf-365	150	1	8	CARDINAL
gujaf-365	150	2	9%	PERCENT
gujaf-365	150	3	third	ORDINAL
gujaf-365	151	1	sectorial	ORG
gujaf-365	151	2	26	CARDINAL
gujaf-365	151	3	29.2%	PERCENT
gujaf-365	151	4	10	CARDINAL
gujaf-365	151	5	11.2%	PERCENT
gujaf-365	151	6	12	CARDINAL
gujaf-365	151	7	13.5%	PERCENT
gujaf-365	151	8	20	CARDINAL
gujaf-365	151	9	22.5%	PERCENT
gujaf-365	151	10	3	CARDINAL
gujaf-365	151	11	3.4%	PERCENT
gujaf-365	151	12	18	CARDINAL
gujaf-365	151	13	20.2%	PERCENT
gujaf-365	152	1	33	CARDINAL
gujaf-365	152	2	37.1%	PERCENT
gujaf-365	152	3	less than 13 years	DATE
gujaf-365	152	4	15	DATE
gujaf-365	152	5	16.9%	PERCENT
gujaf-365	152	6	13 to 15 years	DATE
gujaf-365	152	7	24	CARDINAL
gujaf-365	152	8	27%	PERCENT
gujaf-365	152	9	between 16 to 21 years	CARDINAL
gujaf-365	152	10	17	DATE
gujaf-365	152	11	19.1%	PERCENT
gujaf-365	152	12	22 years	DATE
gujaf-365	153	1	18	CARDINAL
gujaf-365	153	2	20.2%	PERCENT
gujaf-365	153	3	less than 29	CARDINAL
gujaf-365	153	4	12	CARDINAL
gujaf-365	153	5	13.5%	PERCENT
gujaf-365	153	6	between 29 to 36	CARDINAL
gujaf-365	153	7	16	CARDINAL
gujaf-365	153	8	18%	PERCENT
gujaf-365	153	9	between 37 to 47	CARDINAL
gujaf-365	153	10	16	CARDINAL
gujaf-365	153	11	18%	PERCENT
gujaf-365	153	12	between 48 to 65	CARDINAL
gujaf-365	153	13	13	CARDINAL
gujaf-365	153	14	14.6%	PERCENT
gujaf-365	153	15	between 66 to 97	CARDINAL
gujaf-365	153	16	14	CARDINAL
gujaf-365	153	17	15.7%	PERCENT
gujaf-365	153	18	98	CARDINAL
gujaf-365	154	1	garcía	GPE
gujaf-365	154	2	2017	CARDINAL
gujaf-365	155	1	7	CARDINAL
gujaf-365	155	2	2014	DATE
gujaf-365	156	1	three	CARDINAL
gujaf-365	156	2	2013	DATE
gujaf-365	156	3	three	CARDINAL
gujaf-365	156	4	adamu et al.	ORG
gujaf-365	156	5	2011	DATE
gujaf-365	157	1	seven	CARDINAL
gujaf-365	157	2	scherrer	GPE
gujaf-365	157	3	2012	DATE
gujaf-365	158	1	five	CARDINAL
gujaf-365	158	2	1	CARDINAL
gujaf-365	158	3	5	CARDINAL
gujaf-365	159	1	4.0	CARDINAL
gujaf-365	160	1	ibm	ORG
gujaf-365	160	2	spss	PRODUCT
gujaf-365	160	3	23	CARDINAL
gujaf-365	162	1	section two	LAW
gujaf-365	162	2	ringle	ORG
gujaf-365	162	3	2018	DATE
gujaf-365	165	1	2017	DATE
gujaf-365	167	1	2014	DATE
gujaf-365	169	1	gusau journal of accounting	ORG
gujaf-365	169	2	vol.6	NORP
gujaf-365	169	3	1, april,	DATE
gujaf-365	169	4	2025	CARDINAL
gujaf-365	169	5	26	CARDINAL
gujaf-365	169	6	1981	DATE
gujaf-365	170	1	standard pls	ORG
gujaf-365	171	1	0.708	CARDINAL
gujaf-365	171	2	2017	DATE
gujaf-365	172	1	hult	ORG
gujaf-365	172	2	ringle andeeeee sarstedt	PERSON
gujaf-365	172	3	2017	CARDINAL
gujaf-365	172	4	between 0.40 and 0.70	CARDINAL
gujaf-365	172	5	ave	GPE
gujaf-365	172	6	50% and 70%	PERCENT
gujaf-365	173	1	2	CARDINAL
gujaf-365	173	2	pls	NORP
gujaf-365	173	3	2	CARDINAL
gujaf-365	173	4	fp04	ORG
gujaf-365	173	5	fp05	PRODUCT
gujaf-365	173	6	crm01	GPE
gujaf-365	173	7	crm04	PERSON
gujaf-365	173	8	dv02	PRODUCT
gujaf-365	173	9	dv05	PRODUCT
gujaf-365	173	10	sc03	ORG
gujaf-365	173	11	sc06	PRODUCT
gujaf-365	173	12	sc07	LOC
gujaf-365	173	13	0.679	CARDINAL
gujaf-365	173	14	0.576	CARDINAL
gujaf-365	173	15	0.476	CARDINAL
gujaf-365	173	16	0.641	CARDINAL
gujaf-365	173	17	0.640	CARDINAL
gujaf-365	174	1	0.668	CARDINAL
gujaf-365	174	2	0.561	CARDINAL
gujaf-365	174	3	0.336	CARDINAL
gujaf-365	174	4	0.674	CARDINAL
gujaf-365	174	5	0.485	CARDINAL
gujaf-365	174	6	0.667	CARDINAL
gujaf-365	175	1	3	CARDINAL
gujaf-365	175	2	2	CARDINAL
gujaf-365	175	3	0.708	CARDINAL
gujaf-365	176	1	3	CARDINAL
gujaf-365	176	2	pls	NORP
gujaf-365	176	3	gusau journal of accounting	ORG
gujaf-365	176	4	vol.6	NORP
gujaf-365	176	5	1, april,	DATE
gujaf-365	176	6	2025 27	DATE
gujaf-365	176	7	1	CARDINAL
gujaf-365	176	8	sp01	ORG
gujaf-365	177	1	0.770	MONEY
gujaf-365	177	2	0.868	CARDINAL
gujaf-365	177	3	0.843	CARDINAL
gujaf-365	177	4	0.844	MONEY
gujaf-365	177	5	0.759	CARDINAL
gujaf-365	177	6	0.885	CARDINAL
gujaf-365	177	7	dv03	ORG
gujaf-365	177	8	sc01	PRODUCT
gujaf-365	177	9	0.816	MONEY
gujaf-365	177	10	0.737	CARDINAL
gujaf-365	177	11	pls	NORP
gujaf-365	177	12	2025	DATE
gujaf-365	181	1	2017	DATE
gujaf-365	183	1	1	CARDINAL
gujaf-365	183	2	0.70	CARDINAL
gujaf-365	184	1	0.925	CARDINAL
gujaf-365	184	2	0.895	CARDINAL
gujaf-365	184	3	0.880	CARDINAL
gujaf-365	184	4	0.873	CARDINAL
gujaf-365	187	1	niger	GPE
gujaf-365	188	1	gusau journal of accounting	ORG
gujaf-365	188	2	vol.6	NORP
gujaf-365	188	3	1, april,	DATE
gujaf-365	188	4	2025	CARDINAL
gujaf-365	188	5	28	CARDINAL
gujaf-365	188	6	2	CARDINAL
gujaf-365	188	7	fp crm dv sc	ORG
gujaf-365	188	8	fa	ORG
gujaf-365	188	9	0.835	CARDINAL
gujaf-365	188	10	0.697	MONEY
gujaf-365	188	11	0.826	MONEY
gujaf-365	188	12	0.838 0.898 0.806	MONEY
gujaf-365	188	13	0.694 0.707 0.750	MONEY
gujaf-365	188	14	0.647	MONEY
gujaf-365	188	15	pls	NORP
gujaf-365	188	16	2025	DATE
gujaf-365	189	1	one	CARDINAL
gujaf-365	190	1	ave	PERSON
gujaf-365	191	1	0.50	CARDINAL
gujaf-365	191	2	2017	DATE
gujaf-365	192	1	2	CARDINAL
gujaf-365	192	2	0.50	CARDINAL
gujaf-365	193	1	between 0.647 to 0.806	CARDINAL
gujaf-365	194	1	niger state	GPE
gujaf-365	197	1	3	CARDINAL
gujaf-365	197	2	smes crm dv sc	ORG
gujaf-365	197	3	1	CARDINAL
gujaf-365	197	4	0.682 1	MONEY
gujaf-365	197	5	0.685	CARDINAL
gujaf-365	197	6	1 4.483	CARDINAL
gujaf-365	198	1	0.088	CARDINAL
gujaf-365	198	2	0.072 0.006 0.114	MONEY
gujaf-365	198	3	0.405	CARDINAL
gujaf-365	198	4	1 1.419	CARDINAL
gujaf-365	198	5	pls	NORP
gujaf-365	198	6	2025	DATE
gujaf-365	199	1	gusau journal of accounting	ORG
gujaf-365	199	2	vol.6	NORP
gujaf-365	199	3	1, april,	DATE
gujaf-365	199	4	2025 29	DATE
gujaf-365	199	5	one	CARDINAL
gujaf-365	200	1	one	CARDINAL
gujaf-365	201	1	less than 5	CARDINAL
gujaf-365	201	2	2017	DATE
gujaf-365	202	1	3	CARDINAL
gujaf-365	202	2	5	CARDINAL
gujaf-365	204	1	2	CARDINAL
gujaf-365	204	2	0.579	CARDINAL
gujaf-365	204	3	six	CARDINAL
gujaf-365	204	4	57.9%	PERCENT
gujaf-365	205	1	41.2%	PERCENT
gujaf-365	207	1	2017	CARDINAL
gujaf-365	207	2	between 50% to 69%	PERCENT
gujaf-365	210	1	2017	CARDINAL
gujaf-365	210	2	5,000	CARDINAL
gujaf-365	211	1	first	ORDINAL
gujaf-365	211	2	one	CARDINAL
gujaf-365	211	3	5%	PERCENT
gujaf-365	211	4	1.96	CARDINAL
gujaf-365	211	5	4	CARDINAL
gujaf-365	212	1	4	CARDINAL
gujaf-365	213	1	0.313	CARDINAL
gujaf-365	213	2	0.116	CARDINAL
gujaf-365	213	3	0.316	MONEY
gujaf-365	213	4	0.383	CARDINAL
gujaf-365	213	5	0.041	CARDINAL
gujaf-365	213	6	0.094 0.595 0.276	MONEY
gujaf-365	213	7	0.062	CARDINAL
gujaf-365	213	8	0.196	MONEY
gujaf-365	213	9	0.071 1.555	CARDINAL
gujaf-365	213	10	pls	NORP
gujaf-365	213	11	2025	DATE
gujaf-365	214	1	one	CARDINAL
gujaf-365	215	1	4	CARDINAL
gujaf-365	216	1	5%	PERCENT
gujaf-365	218	1	vol.6	NORP
gujaf-365	218	2	1, april,	DATE
gujaf-365	218	3	2025 30	DATE
gujaf-365	218	4	uwalomwa	GPE
gujaf-365	218	5	2021	CARDINAL
gujaf-365	218	6	paulinus & jones	ORG
gujaf-365	218	7	2017	CARDINAL
gujaf-365	218	8	sanda & omoro	ORG
gujaf-365	218	9	2021	CARDINAL
gujaf-365	218	10	2018	DATE
gujaf-365	219	1	two	CARDINAL
gujaf-365	219	2	4	CARDINAL
gujaf-365	220	1	5%	PERCENT
gujaf-365	222	1	lee & le	ORG
gujaf-365	222	2	2020	DATE
gujaf-365	222	3	adamu et al.	ORG
gujaf-365	222	4	2011	DATE
gujaf-365	222	5	kusuma	GPE
gujaf-365	222	6	harjito & arifin	ORG
gujaf-365	222	7	2021	DATE
gujaf-365	222	8	2019	DATE
gujaf-365	223	1	three	CARDINAL
gujaf-365	224	1	5%	PERCENT
gujaf-365	225	1	1	CARDINAL
gujaf-365	225	2	38%	PERCENT
gujaf-365	227	1	wolff	PERSON
gujaf-365	227	2	ruf & moog	ORG
gujaf-365	227	3	2021	CARDINAL
gujaf-365	228	1	duong et al.	PERSON
gujaf-365	228	2	2020	DATE
gujaf-365	228	3	hashem & hanafy	ORG
gujaf-365	228	4	2018	DATE
gujaf-365	230	1	two	CARDINAL
gujaf-365	231	1	three	CARDINAL
gujaf-365	231	2	3	CARDINAL
gujaf-365	232	1	reichert & zawislak	ORG
gujaf-365	232	2	2014	DATE
gujaf-365	233	1	crm	ORG
gujaf-365	236	1	2023	CARDINAL
gujaf-365	236	2	nairobi security exchange	ORG
gujaf-365	236	3	paulinus & jones	ORG
gujaf-365	236	4	2017	CARDINAL
gujaf-365	236	5	nigeria	GPE
gujaf-365	236	6	2018	DATE
gujaf-365	236	7	the nigerian stock exchange	ORG
gujaf-365	237	1	4	CARDINAL
gujaf-365	239	1	2014	DATE
gujaf-365	239	2	bursa	GPE
gujaf-365	239	3	malaysia	GPE
gujaf-365	239	4	zahavi & lavie	ORG
gujaf-365	239	5	2013	DATE
gujaf-365	239	6	adamu et al.	ORG
gujaf-365	239	7	2011	DATE
gujaf-365	239	8	nigeria stock exchange	ORG
gujaf-365	240	1	2019	DATE
gujaf-365	241	1	gusau journal of accounting	ORG
gujaf-365	241	2	vol.6	NORP
gujaf-365	241	3	1, april, 2025 31	DATE
gujaf-365	241	4	4.5	CARDINAL
gujaf-365	241	5	two	CARDINAL
gujaf-365	241	6	5%	PERCENT
gujaf-365	243	1	.383	CARDINAL
gujaf-365	243	2	two	CARDINAL
gujaf-365	245	1	wang	PERSON
gujaf-365	245	2	wu	PERSON
gujaf-365	245	3	& xie	PERSON
gujaf-365	245	4	2021	CARDINAL
gujaf-365	245	5	chinese	NORP
gujaf-365	245	6	duong	GPE
gujaf-365	245	7	2020	DATE
gujaf-365	245	8	vietnam	GPE
gujaf-365	245	9	fernandes & scherrer	ORG
gujaf-365	245	10	2012	DATE
gujaf-365	245	11	london	GPE
gujaf-365	246	1	2020	DATE
gujaf-365	248	1	kristian, lejon & persson	ORG
gujaf-365	248	2	2020	DATE
gujaf-365	248	3	m. a.	PERSON
gujaf-365	248	4	hayat, k., & saddique	PERSON
gujaf-365	248	5	m. (	PERSON
gujaf-365	248	6	2013	DATE
gujaf-365	249	1	pakistan	GPE
gujaf-365	250	1	academic of business & science research	ORG
gujaf-365	251	1	abduh	ORG
gujaf-365	251	2	m., & omar	ORG
gujaf-365	251	3	azmi	PERSON
gujaf-365	251	4	tarmiz	PERSON
gujaf-365	251	5	r. m.	PERSON
gujaf-365	251	6	2014	DATE
gujaf-365	252	1	malaysia	GPE
gujaf-365	253	1	journal of islamic	ORG
gujaf-365	253	2	january	DATE
gujaf-365	254	1	adamu	ORG
gujaf-365	254	2	n.	ORG
gujaf-365	254	3	zubairu, i. k.	ORG
gujaf-365	254	4	ibrahim	PERSON
gujaf-365	254	5	y. m.	PERSON
gujaf-365	254	6	a. m.	PERSON
gujaf-365	254	7	2011	DATE
gujaf-365	255	1	nigerian	NORP
gujaf-365	256	1	constructio	ORG
gujaf-365	256	2	16(2	CARDINAL
gujaf-365	256	3	91–114	CARDINAL
gujaf-365	257	1	al-nimer	PERSON
gujaf-365	257	2	m.	PERSON
gujaf-365	257	3	abbadi	PERSON
gujaf-365	257	4	s. s.	PERSON
gujaf-365	257	5	al-omush	PERSON
gujaf-365	257	6	a., & ahmad	ORG
gujaf-365	257	7	2021	CARDINAL
gujaf-365	259	1	jordan	GPE
gujaf-365	260	1	2019	DATE
gujaf-365	261	1	al-saidi	PERSON
gujaf-365	261	2	m.	PERSON
gujaf-365	261	3	2021	CARDINAL
gujaf-365	262	1	the kuwait stock exchange	ORG
gujaf-365	263	1	18(2	CARDINAL
gujaf-365	263	2	40–47	DATE
gujaf-365	264	1	https://doi.org/10.22495/cocv18i2art3 ammari, a. el.	PERSON
gujaf-365	264	2	2021	CARDINAL
gujaf-365	266	1	161–174	CARDINAL
gujaf-365	267	1	https://doi.org/10.22495/cocv18i3art13 andrés	PERSON
gujaf-365	267	2	2014	DATE
gujaf-365	269	1	spanish	NORP
gujaf-365	269	2	12(2	DATE
gujaf-365	270	1	beasley	ORG
gujaf-365	270	2	m. s.	PERSON
gujaf-365	270	3	branson	GPE
gujaf-365	270	4	b. c., & hancock	GPE
gujaf-365	270	5	2021	CARDINAL
gujaf-365	271	1	12th	ORDINAL
gujaf-365	271	2	5	CARDINAL
gujaf-365	272	1	north carolina	GPE
gujaf-365	273	1	gusau journal of accounting	ORG
gujaf-365	273	2	vol.6	NORP
gujaf-365	273	3	1, april,	DATE
gujaf-365	273	4	2025 32	DATE
gujaf-365	273	5	beshlawy	ORG
gujaf-365	273	6	h. el	PERSON
gujaf-365	273	7	s.	PERSON
gujaf-365	273	8	2021	CARDINAL
gujaf-365	275	1	275–295	CARDINAL
gujaf-365	275	2	2021	CARDINAL
gujaf-365	277	1	https://doi.org/10.22495/cocv18i3art1 boniface	PERSON
gujaf-365	277	2	i. g.	PERSON
gujaf-365	277	3	2012	DATE
gujaf-365	278	1	nigeria	GPE
gujaf-365	280	1	botchkarev	PERSON
gujaf-365	280	2	a.	PERSON
gujaf-365	280	3	2015	CARDINAL
gujaf-365	282	1	10(2	DATE
gujaf-365	282	2	217–233	CARDINAL
gujaf-365	282	3	h.	PERSON
gujaf-365	282	4	kusuma	GPE
gujaf-365	282	5	h.	PERSON
gujaf-365	282	6	harjito	PERSON
gujaf-365	282	7	& arifin	PERSON
gujaf-365	282	8	z.	PERSON
gujaf-365	282	9	2021	CARDINAL
gujaf-365	283	1	indonesia	GPE
gujaf-365	283	2	497	CARDINAL
gujaf-365	283	3	504	CARDINAL
gujaf-365	284	1	d.	NORP
gujaf-365	284	2	torchia	GPE
gujaf-365	284	3	m., rachele	PERSON
gujaf-365	284	4	2020	DATE
gujaf-365	286	1	17(2	CARDINAL
gujaf-365	286	2	88–96	CARDINAL
gujaf-365	287	1	https://doi.org/10.22495/cocv17i2art8 chebri	GPE
gujaf-365	287	2	m., & bahoussa, a.	ORG
gujaf-365	287	3	2020	DATE
gujaf-365	288	1	morocco	GPE
gujaf-365	289	1	18(1	CARDINAL
gujaf-365	289	2	https://doi.org/10.22495/cocv18i1art5 christin, a.	ORG
gujaf-365	289	3	g., julian	PERSON
gujaf-365	289	4	r.	PERSON
gujaf-365	289	5	2021	CARDINAL
gujaf-365	292	1	i. v.	PERSON
gujaf-365	294	1	e. a. p.	PERSON
gujaf-365	294	2	gabriel	PERSON
gujaf-365	294	3	2021	CARDINAL
gujaf-365	296	1	5(4	CARDINAL
gujaf-365	296	2	24–39	DATE
gujaf-365	297	1	k.	PERSON
gujaf-365	297	2	a., & demirg	ORG
gujaf-365	297	3	k.	PERSON
gujaf-365	297	4	2016	DATE
gujaf-365	298	1	turkish	NORP
gujaf-365	299	1	international journal of economics	ORG
gujaf-365	299	2	8(4	CARDINAL
gujaf-365	300	1	https://doi.org/10.5539/ijef.v8n4p63 dirk	PERSON
gujaf-365	300	2	b., & david	ORG
gujaf-365	300	3	2015	CARDINAL
gujaf-365	302	1	5(february 2015	CARDINAL
gujaf-365	302	2	156–175	CARDINAL
gujaf-365	303	1	m., anuar	PERSON
gujaf-365	303	2	m. a.	PERSON
gujaf-365	303	3	ismail	PERSON
gujaf-365	303	4	z.	PERSON
gujaf-365	303	5	2014	DATE
gujaf-365	304	1	malaysia	GPE
gujaf-365	305	1	4(4	CARDINAL
gujaf-365	306	1	309–317	CARDINAL
gujaf-365	307	1	dogan	PERSON
gujaf-365	307	2	b.	PERSON
gujaf-365	307	3	albeni	NORP
gujaf-365	307	4	m.	PERSON
gujaf-365	307	5	baydar	PERSON
gujaf-365	307	6	2019	DATE
gujaf-365	308	1	turkish	NORP
gujaf-365	309	1	eurasian	NORP
gujaf-365	309	2	5(7	CARDINAL
gujaf-365	310	1	https://doi.org/10.17015/ejbe.2016.017.05 duong	GPE
gujaf-365	310	2	n. q.	PERSON
gujaf-365	310	3	b. t.	PERSON
gujaf-365	310	4	t.-p.	GPE
gujaf-365	310	5	nguyen-le	PERSON
gujaf-365	310	6	h. n.	PERSON
gujaf-365	310	7	d. van	PERSON
gujaf-365	310	8	2020	DATE
gujaf-365	311	1	vietnam	GPE
gujaf-365	311	2	journal of asian finance	ORG
gujaf-365	311	3	8(6	CARDINAL
gujaf-365	311	4	879–888	CARDINAL
gujaf-365	311	5	https://doi.org/10.13106/jafeb.2020.vol7.no9.409 gusau journal of accounting	ORG
gujaf-365	311	6	vol.6	NORP
gujaf-365	311	7	1, april,	DATE
gujaf-365	311	8	2025	CARDINAL
gujaf-365	311	9	33	CARDINAL
gujaf-365	311	10	m. l., & quartey	PERSON
gujaf-365	311	11	a. j.	PERSON
gujaf-365	311	12	2021	CARDINAL
gujaf-365	313	1	211–240	CARDINAL
gujaf-365	314	1	jalal	PERSON
gujaf-365	314	2	r. n.	PERSON
gujaf-365	314	3	g., & venditti	ORG
gujaf-365	314	4	m.	PERSON
gujaf-365	314	5	2021	CARDINAL
gujaf-365	316	1	greece	GPE
gujaf-365	316	2	hungary	GPE
gujaf-365	317	1	18(4	CARDINAL
gujaf-365	318	1	https://doi.org/10.22495/cocv18i4art6 fernandes	PERSON
gujaf-365	318	2	m., & scherrer	ORG
gujaf-365	318	3	c. m.	PERSON
gujaf-365	318	4	2012	DATE
gujaf-365	320	1	ferri	ORG
gujaf-365	320	2	s.	PERSON
gujaf-365	320	3	tron, a.	PERSON
gujaf-365	320	4	fiume	GPE
gujaf-365	320	5	r., & corte	ORG
gujaf-365	321	1	2020	DATE
gujaf-365	323	1	17(3	CARDINAL
gujaf-365	323	2	84–91	DATE
gujaf-365	324	1	c., & larcker	ORG
gujaf-365	324	2	d. f. (	PERSON
gujaf-365	324	3	1981	DATE
gujaf-365	326	1	18(1	CARDINAL
gujaf-365	326	2	39–50	CARDINAL
gujaf-365	327	1	fortich	PERSON
gujaf-365	327	2	r.	NORP
gujaf-365	327	3	gutierrez	PERSON
gujaf-365	327	4	l., & pombo	ORG
gujaf-365	329	1	september	DATE
gujaf-365	329	2	1–52	CARDINAL
gujaf-365	330	1	golubeva	PERSON
gujaf-365	330	2	2021	CARDINAL
gujaf-365	331	1	covid-19	ORG
gujaf-365	331	2	13	CARDINAL
gujaf-365	332	1	21(6	CARDINAL
gujaf-365	333	1	gupta	GPE
gujaf-365	333	2	n., agarwal	ORG
gujaf-365	333	3	t., & jagwani	ORG
gujaf-365	333	4	2021	CARDINAL
gujaf-365	335	1	257–274	CARDINAL
gujaf-365	336	1	https://doi.org/10.22495/cocv18i3siart3 habib	PERSON
gujaf-365	336	2	s.	GPE
gujaf-365	336	3	masood	GPE
gujaf-365	336	4	hassan	PERSON
gujaf-365	336	5	s. t.	PERSON
gujaf-365	336	6	m., & baig	ORG
gujaf-365	336	7	2014	DATE
gujaf-365	337	1	pakistan	GPE
gujaf-365	338	1	4(5	DATE
gujaf-365	339	1	j. f.	PERSON
gujaf-365	339	2	hult	PERSON
gujaf-365	339	3	m. t. g.	PERSON
gujaf-365	339	4	ringle	ORG
gujaf-365	339	5	c. m.	PERSON
gujaf-365	339	6	m.	PERSON
gujaf-365	339	7	2014	DATE
gujaf-365	340	1	pls	NORP
gujaf-365	340	2	second	ORDINAL
gujaf-365	341	1	j. f.	PERSON
gujaf-365	341	2	hult	PERSON
gujaf-365	341	3	m. t. g.	PERSON
gujaf-365	341	4	ringle	ORG
gujaf-365	341	5	c. m.	PERSON
gujaf-365	341	6	2017	DATE
gujaf-365	342	1	pls	NORP
gujaf-365	342	2	second	ORDINAL
gujaf-365	343	1	sage publications, inc.	ORG
gujaf-365	343	2	j. f.	PERSON
gujaf-365	343	3	j. j.	PERSON
gujaf-365	343	4	m., & ringle	ORG
gujaf-365	343	5	c. m.	PERSON
gujaf-365	343	6	2018	DATE
gujaf-365	344	1	pls	NORP
gujaf-365	345	1	european	NORP
gujaf-365	345	2	31(1	CARDINAL
gujaf-365	345	3	2–24	CARDINAL
gujaf-365	346	1	https://doi.org/10.1108/ebr-11-2018-0203	ORG
gujaf-365	346	2	hashai	PRODUCT
gujaf-365	346	3	2015	DATE
gujaf-365	348	1	strategic management journal	ORG
gujaf-365	348	2	1400(july 2014	DATE
gujaf-365	348	3	1378–1400	DATE
gujaf-365	349	1	f.	PERSON
gujaf-365	349	2	garcía	GPE
gujaf-365	349	3	j. m.	PERSON
gujaf-365	349	4	2017	CARDINAL
gujaf-365	351	1	34(5	CARDINAL
gujaf-365	351	2	1057–1068	CARDINAL
gujaf-365	353	1	2020	DATE
gujaf-365	354	1	october	DATE
gujaf-365	355	1	gusau journal of accounting	ORG
gujaf-365	355	2	vol.6	NORP
gujaf-365	355	3	1, april,	DATE
gujaf-365	355	4	2025	CARDINAL
gujaf-365	355	5	34	CARDINAL
gujaf-365	355	6	jean	ORG
gujaf-365	355	7	r. b.	PERSON
gujaf-365	355	8	d., & sinkovics	ORG
gujaf-365	355	9	r. r.	PERSON
gujaf-365	355	10	2011	DATE
gujaf-365	356	1	taiwanese	NORP
gujaf-365	356	2	china	GPE
gujaf-365	357	1	20	CARDINAL
gujaf-365	357	2	627–635	CARDINAL
gujaf-365	357	3	a.	GPE
gujaf-365	357	4	uwalomwa	GPE
gujaf-365	357	5	2021	CARDINAL
gujaf-365	358	1	nigeria	GPE
gujaf-365	359	1	ccgent business and management	ORG
gujaf-365	359	2	8(1	CARDINAL
gujaf-365	359	3	120–134	CARDINAL
gujaf-365	360	1	& kallandranis	ORG
gujaf-365	360	2	2021	CARDINAL
gujaf-365	362	1	5(1	CARDINAL
gujaf-365	363	1	96–107	CARDINAL
gujaf-365	364	1	https://doi.org/10.1108/jcms-10-2020-0042 karamoy	PERSON
gujaf-365	364	2	h., & tulung	ORG
gujaf-365	364	3	j. e.	PERSON
gujaf-365	364	4	2020	DATE
gujaf-365	366	1	17(2	CARDINAL
gujaf-365	366	2	97–103	CARDINAL
gujaf-365	367	1	m., & heikal	ORG
gujaf-365	367	2	2020	DATE
gujaf-365	369	1	american international journal of social science	ORG
gujaf-365	369	2	3(5	CARDINAL
gujaf-365	369	3	214–235	CARDINAL
gujaf-365	370	1	khalid	GPE
gujaf-365	370	2	j. m.	PERSON
gujaf-365	370	3	ahemad, i., javed, h.	PERSON
gujaf-365	370	4	atta, s., & nadeem	ORG
gujaf-365	370	5	2017	CARDINAL
gujaf-365	371	1	pakistan	GPE
gujaf-365	372	1	original research article	ORG
gujaf-365	372	2	4(4	CARDINAL
gujaf-365	372	3	133–136	CARDINAL
gujaf-365	373	1	https://doi.org/10.18231/2394-2770.2017.0021 khurramshabbir	PERSON
gujaf-365	373	2	2018	DATE
gujaf-365	374	1	pakistan	GPE
gujaf-365	375	1	international journal of research	ORG
gujaf-365	375	2	8(10	CARDINAL
gujaf-365	375	3	470–484	CARDINAL
gujaf-365	376	1	kinyua	NORP
gujaf-365	376	2	j. k.	PERSON
gujaf-365	376	3	r.	NORP
gujaf-365	376	4	gekara, m., & orwa	PERSON
gujaf-365	376	5	2023	CARDINAL
gujaf-365	377	1	the nairobi securities xchange	ORG
gujaf-365	378	1	international journal of business & law research	ORG
gujaf-365	378	2	3(4	CARDINAL
gujaf-365	378	3	26–42	CARDINAL
gujaf-365	379	1	kristian	PERSON
gujaf-365	379	2	k.	PERSON
gujaf-365	379	3	c., & persson	ORG
gujaf-365	379	4	2020	DATE
gujaf-365	381	1	jonkoping international business school	ORG
gujaf-365	381	2	1(10	CARDINAL
gujaf-365	381	3	1–69	CARDINAL
gujaf-365	381	4	lee	PERSON
gujaf-365	382	1	2020	DATE
gujaf-365	384	1	10(2	DATE
gujaf-365	385	1	lindberg	GPE
gujaf-365	385	2	c., tan	GPE
gujaf-365	385	3	s.	PERSON
gujaf-365	385	4	yan	PERSON
gujaf-365	385	5	j., & starfelt	ORG
gujaf-365	385	6	f.	PERSON
gujaf-365	385	7	2015	CARDINAL
gujaf-365	387	1	75	DATE
gujaf-365	387	2	1785–1790	DATE
gujaf-365	388	1	long khuc	PERSON
gujaf-365	388	2	d.	NORP
gujaf-365	388	3	thu bui	PERSON
gujaf-365	388	4	t., & mai ha	ORG
gujaf-365	388	5	q.	PERSON
gujaf-365	388	6	2021	CARDINAL
gujaf-365	389	1	vietnam	GPE
gujaf-365	390	1	international journal of scientific research	ORG
gujaf-365	390	2	9(2	CARDINAL
gujaf-365	390	3	2072–2180	CARDINAL
gujaf-365	391	1	z. s.	PERSON
gujaf-365	391	2	hashim	GPE
gujaf-365	391	3	a. h. a.	PERSON
gujaf-365	391	4	khalifa	PERSON
gujaf-365	391	5	anwar, f., & hameed	PERSON
gujaf-365	391	6	2017	CARDINAL
gujaf-365	392	1	vol.6	NORP
gujaf-365	392	2	1, april,	DATE
gujaf-365	392	3	2025 35	DATE
gujaf-365	393	1	indonesial journal of electrical	ORG
gujaf-365	393	2	5(4	CARDINAL
gujaf-365	393	3	351	CARDINAL
gujaf-365	393	4	356	CARDINAL
gujaf-365	394	1	mantovani	PERSON
gujaf-365	394	2	g. m.	PERSON
gujaf-365	394	3	2020	DATE
gujaf-365	396	1	17(2	CARDINAL
gujaf-365	396	2	165–182	DATE
gujaf-365	397	1	https://doi.org/10.22495/cocv17i2art14	NORP
gujaf-365	397	2	i. n., & kemboi	PERSON
gujaf-365	397	3	2021	CARDINAL
gujaf-365	398	1	uasin gishu county	GPE
gujaf-365	399	1	1(4	CARDINAL
gujaf-365	399	2	43–56	CARDINAL
gujaf-365	400	1	mehmood, r., & hunjra	ORG
gujaf-365	400	2	a. i.	PERSON
gujaf-365	400	3	2019	DATE
gujaf-365	401	1	south asian	NORP
gujaf-365	402	1	r.	NORP
gujaf-365	402	2	martinsuo	GPE
gujaf-365	402	3	m., & blomquist	ORG
gujaf-365	402	4	t.	GPE
gujaf-365	402	5	2008	DATE
gujaf-365	404	1	project management journal	ORG
gujaf-365	404	2	39(3	CARDINAL
gujaf-365	404	3	28	CARDINAL
gujaf-365	404	4	42	DATE
gujaf-365	405	1	https://doi.org/10.1002/pmj muriuki	PERSON
gujaf-365	405	2	n. l.	PERSON
gujaf-365	405	3	a. k.	PERSON
gujaf-365	405	4	2018	DATE
gujaf-365	406	1	kenya	GPE
gujaf-365	407	1	international academic journal of information sciences	ORG
gujaf-365	407	2	3(2	CARDINAL
gujaf-365	407	3	255–271	CARDINAL
gujaf-365	408	1	mwangi	PERSON
gujaf-365	408	2	2018	DATE
gujaf-365	409	1	kenya	GPE
gujaf-365	410	1	european scientific journal	ORG
gujaf-365	410	2	14(7	CARDINAL
gujaf-365	410	3	373–385	CARDINAL
gujaf-365	411	1	https://doi.org/10.19044/esj.2018.v14n7p373 nayak	PERSON
gujaf-365	411	2	j. k.	PERSON
gujaf-365	411	3	sinha	PERSON
gujaf-365	411	4	k. k.	PERSON
gujaf-365	411	5	2011	DATE
gujaf-365	413	1	38(1	CARDINAL
gujaf-365	413	2	77	DATE
gujaf-365	414	1	naz	PERSON
gujaf-365	414	2	ijaz	PERSON
gujaf-365	414	3	f.	PERSON
gujaf-365	414	4	2016	CARDINAL
gujaf-365	415	1	pakistan	GPE
gujaf-365	416	1	august	DATE
gujaf-365	417	1	nsdc bulletin	PERSON
gujaf-365	418	1	2015	CARDINAL
gujaf-365	419	1	between 2006 and 2014	DATE
gujaf-365	419	2	5l	CARDINAL
gujaf-365	420	1	olanike	PERSON
gujaf-365	420	2	b.	PERSON
gujaf-365	420	3	mary	PERSON
gujaf-365	420	4	i.	PERSON
gujaf-365	420	5	2022	CARDINAL
gujaf-365	421	1	nigeria	GPE
gujaf-365	422	1	234(5	DATE
gujaf-365	422	2	275–290	CARDINAL
gujaf-365	423	1	2018	DATE
gujaf-365	424	1	nigeria	GPE
gujaf-365	425	1	9(1	CARDINAL
gujaf-365	426	1	https://doi.org/10.9790/5933-0901034045 otekunrin	PERSON
gujaf-365	426	2	a. o.	PERSON
gujaf-365	426	3	d. f.	PERSON
gujaf-365	426	4	t. i.	PERSON
gujaf-365	426	5	faye	PERSON
gujaf-365	426	6	s.	PERSON
gujaf-365	426	7	howell	ORG
gujaf-365	426	8	k. e.	PERSON
gujaf-365	426	9	j.	PERSON
gujaf-365	426	10	2021	CARDINAL
gujaf-365	427	1	nigeria	GPE
gujaf-365	428	1	12(1	CARDINAL
gujaf-365	428	2	31	DATE
gujaf-365	429	1	s.	PERSON
gujaf-365	429	2	2015	CARDINAL
gujaf-365	430	1	indian	NORP
gujaf-365	431	1	5(may	CARDINAL
gujaf-365	432	1	e. c., & jones	PERSON
gujaf-365	432	2	a. s.	PERSON
gujaf-365	432	3	2017	CARDINAL
gujaf-365	433	1	gusau journal of accounting	ORG
gujaf-365	433	2	vol.6	NORP
gujaf-365	433	3	1, april,	DATE
gujaf-365	433	4	2025 36	DATE
gujaf-365	433	5	nigeria	GPE
gujaf-365	434	1	5(12	CARDINAL
gujaf-365	436	1	rákos	PERSON
gujaf-365	436	2	m. h.-	PERSON
gujaf-365	436	3	2021	CARDINAL
gujaf-365	437	1	hungary	GPE
gujaf-365	437	2	romania	GPE
gujaf-365	438	1	325–336	CARDINAL
gujaf-365	438	2	ramkumar	GPE
gujaf-365	438	3	d., & raglend	ORG
gujaf-365	438	4	j. i.	PERSON
gujaf-365	438	5	2014	DATE
gujaf-365	440	1	american journal of applied sciences	ORG
gujaf-365	440	2	11(7	GPE
gujaf-365	440	3	1128–1134	DATE
gujaf-365	440	4	https://doi.org/10.3844/ajassp.2014.1128.1134 reichert	PERSON
gujaf-365	440	5	f. m.	PERSON
gujaf-365	440	6	p. a.	PERSON
gujaf-365	440	7	2014	DATE
gujaf-365	442	1	journal of technology management	ORG
gujaf-365	442	2	9(4	CARDINAL
gujaf-365	442	3	20–36	CARDINAL
gujaf-365	443	1	ribeiro serra	PERSON
gujaf-365	443	2	f., & portugal ferreira	ORG
gujaf-365	443	3	m.	PERSON
gujaf-365	443	4	2010	DATE
gujaf-365	445	1	the iberoamerican academy of management	ORG
gujaf-365	445	2	8(1	CARDINAL
gujaf-365	445	3	7	CARDINAL
gujaf-365	445	4	24	CARDINAL
gujaf-365	446	1	https://doi.org/10.1108/1536-541011047886 roncalli	ORG
gujaf-365	446	2	2020	DATE
gujaf-365	448	1	22(5	CARDINAL
gujaf-365	448	2	33–100	CARDINAL
gujaf-365	449	1	https://doi.org/10.1201/b15151-7 rosa	PERSON
gujaf-365	449	2	f. la	PERSON
gujaf-365	449	3	bernini, f., & mariani	ORG
gujaf-365	449	4	2018	DATE
gujaf-365	450	1	italian	NORP
gujaf-365	451	1	16(1	CARDINAL
gujaf-365	452	1	k., & gemechu	ORG
gujaf-365	452	2	2016	CARDINAL
gujaf-365	454	1	international journal of accounting research	ORG
gujaf-365	454	2	4(1	CARDINAL
gujaf-365	454	3	https://doi.org/10.4172/ijar.1000127 sabrin	PERSON
gujaf-365	454	4	b.	PERSON
gujaf-365	454	5	takdir	NORP
gujaf-365	454	6	d. s., &	ORG
gujaf-365	455	1	2016	CARDINAL
gujaf-365	456	1	indonesia stock exchange	ORG
gujaf-365	457	1	the international journal of engineering and science	ORG
gujaf-365	457	2	81–89	DATE
gujaf-365	457	3	sanda	GPE
gujaf-365	457	4	t. o., & omoro	ORG
gujaf-365	457	5	2021	CARDINAL
gujaf-365	458	1	the nairobi securities exchange	ORG
gujaf-365	459	1	african development finance journal	ORG
gujaf-365	459	2	5(1	CARDINAL
gujaf-365	459	3	127–144	CARDINAL
gujaf-365	460	1	https://doi.org/10.3390/jrfm14030223 septian	PERSON
gujaf-365	460	2	s., & dharmastuti	ORG
gujaf-365	460	3	c. f.	PERSON
gujaf-365	460	4	2019	DATE
gujaf-365	462	1	100(19	CARDINAL
gujaf-365	462	2	1–15	CARDINAL
gujaf-365	463	1	setiawan	GPE
gujaf-365	463	2	r., & agustin	ORG
gujaf-365	463	3	2018	DATE
gujaf-365	465	1	72–77	CARDINAL
gujaf-365	466	1	o. s.	PERSON
gujaf-365	466	2	al-hawatma	PERSON
gujaf-365	466	3	z., & abdallah	ORG
gujaf-365	466	4	a. a.	PERSON
gujaf-365	466	5	2019	DATE
gujaf-365	467	1	jordan	GPE
gujaf-365	468	1	16(2	CARDINAL
gujaf-365	468	2	67–72	CARDINAL
gujaf-365	469	1	m.	PERSON
gujaf-365	469	2	a., & hanafy	ORG
gujaf-365	469	3	2018	DATE
gujaf-365	471	1	2(1	CARDINAL
gujaf-365	471	2	18–35	CARDINAL
gujaf-365	472	1	h. n.	PERSON
gujaf-365	472	2	robert	PERSON
gujaf-365	472	3	j.	PERSON
gujaf-365	472	4	k.	PERSON
gujaf-365	472	5	g. b.	PERSON
gujaf-365	472	6	wamba	ORG
gujaf-365	472	7	s. f.	PERSON
gujaf-365	472	8	n., & gusau journal of accounting	ORG
gujaf-365	472	9	vol.6	NORP
gujaf-365	472	10	1, april,	DATE
gujaf-365	472	11	2025	CARDINAL
gujaf-365	472	12	bahanag	ORG
gujaf-365	472	13	m. (	PERSON
gujaf-365	472	14	2019	DATE
gujaf-365	474	1	may 2020	DATE
gujaf-365	475	1	e., & ebenouvbe	ORG
gujaf-365	475	2	2019	DATE
gujaf-365	476	1	enugu nigeria	ORG
gujaf-365	477	1	international journal of academic research in business & social sciences	ORG
gujaf-365	477	2	7(9	CARDINAL
gujaf-365	477	3	591–605	CARDINAL
gujaf-365	478	1	h. r.	PERSON
gujaf-365	478	2	m. m.	PERSON
gujaf-365	478	3	2014	DATE
gujaf-365	479	1	tehran stock exchange	ORG
gujaf-365	480	1	middle east journal of scientific research	ORG
gujaf-365	480	2	740–746	CARDINAL
gujaf-365	481	1	wan	PERSON
gujaf-365	481	2	j., li	PERSON
gujaf-365	481	3	r.	NORP
gujaf-365	481	4	wang	PERSON
gujaf-365	481	5	w.	PERSON
gujaf-365	481	6	liu	PERSON
gujaf-365	481	7	b.	PERSON
gujaf-365	481	8	2016	DATE
gujaf-365	483	1	october	DATE
gujaf-365	484	1	wang	PERSON
gujaf-365	484	2	x.	GPE
gujaf-365	484	3	wu	PERSON
gujaf-365	484	4	h.	PERSON
gujaf-365	484	5	w. t.	PERSON
gujaf-365	484	6	& xie	PERSON
gujaf-365	484	7	s.	PERSON
gujaf-365	484	8	2021	CARDINAL
gujaf-365	485	1	chinese	NORP
gujaf-365	486	1	journal of asian economics	ORG
gujaf-365	486	2	74(5	DATE
gujaf-365	486	3	101304	DATE
gujaf-365	487	1	https://doi.org/10.1016/j.asieco.2021.101304 westerman	PERSON
gujaf-365	487	2	w., de ridder	ORG
gujaf-365	487	3	a., & achtereekte	ORG
gujaf-365	487	4	2020	DATE
gujaf-365	489	1	46(11	CARDINAL
gujaf-365	489	2	1373–1390	DATE
gujaf-365	490	1	https://doi.org/10.1108/mf-11-2019-0589 zahavi,	ORG
gujaf-365	490	2	t., & lavie	ORG
gujaf-365	490	3	2013	DATE
gujaf-365	492	1	998(june 2012	DATE
gujaf-365	492	2	978–998	CARDINAL
gujaf-365	493	1	https://doi.org/10.1002/smj zeb, a.	ORG
gujaf-365	493	2	2016	CARDINAL
gujaf-365	495	1	2(7	DATE
gujaf-365	496	1	zhai	PERSON
gujaf-365	496	2	j., & wang	ORG
gujaf-365	496	3	2016	CARDINAL
gujaf-365	498	1	china journal of accounting research	ORG
gujaf-365	498	2	9(4	CARDINAL
gujaf-365	498	3	251–266	CARDINAL
gujaf-365	499	1	zogjani	PERSON
gujaf-365	499	2	j., kelmendi	PERSON
gujaf-365	499	3	m.	PERSON
gujaf-365	499	4	humolli	ORG
gujaf-365	499	5	b., & raçi	ORG
gujaf-365	499	6	2017	CARDINAL
gujaf-365	500	1	kosovo	GPE
gujaf-365	501	1	mediterranean journal	ORG
gujaf-365	501	2	social sciences	ORG
gujaf-365	501	3	7(6	DATE
gujaf-365	502	1	r., & zouari	ORG
gujaf-365	502	2	2021	CARDINAL
gujaf-365	504	1	104–119	CARDINAL