id	sid	eid	entity	type
gujaf-37	1	1	gusau journal of accounting	ORG
gujaf-37	1	2	1	CARDINAL
gujaf-37	1	3	2	CARDINAL
gujaf-37	1	4	october	DATE
gujaf-37	1	5	2020	DATE
gujaf-37	1	6	2756-665x	CARDINAL
gujaf-37	1	7	social sciences	ORG
gujaf-37	1	8	federal university gusau	ORG
gujaf-37	1	9	zamfara state	GPE
gujaf-37	1	10	nigeria gusau journal of accounting	ORG
gujaf-37	2	1	2, october,	DATE
gujaf-37	2	2	2020 1	DATE
gujaf-37	2	3	nigeria agboola	ORG
gujaf-37	2	4	department of accounting nigerian defence	ORG
gujaf-37	2	5	kaduna muslimaty@gmail.com/08038214118 abiodun	GPE
gujaf-37	2	6	popoola phd department of economics ahmadu bello university	ORG
gujaf-37	2	7	zaria	PERSON
gujaf-37	3	1	onipe adabenege yahaya phd department	PERSON
gujaf-37	3	2	nigerian	NORP
gujaf-37	3	3	academy kaduna	GPE
gujaf-37	3	4	nigerian	NORP
gujaf-37	4	1	nigeria	GPE
gujaf-37	5	1	eleven years from 2008 to 2018	DATE
gujaf-37	6	1	secondary	ORDINAL
gujaf-37	6	2	annual	DATE
gujaf-37	6	3	2008-2018	DATE
gujaf-37	7	1	27	CARDINAL
gujaf-37	7	2	the nigerian stock exchange	ORG
gujaf-37	7	3	31st december 2018	DATE
gujaf-37	7	4	eighteen	DATE
gujaf-37	7	5	18	CARDINAL
gujaf-37	12	1	1	CARDINAL
gujaf-37	13	1	gusau journal of accounting	ORG
gujaf-37	14	1	2, october	DATE
gujaf-37	14	2	2	CARDINAL
gujaf-37	15	1	hamadu & mojekwu	ORG
gujaf-37	15	2	2010	DATE
gujaf-37	17	1	augustine & nwameka	ORG
gujaf-37	17	2	2011	DATE
gujaf-37	20	1	saeed	PERSON
gujaf-37	20	2	khurram	PERSON
gujaf-37	20	3	2015	DATE
gujaf-37	26	1	naicom	ORG
gujaf-37	26	2	2005	DATE
gujaf-37	26	3	nigerian	NORP
gujaf-37	27	1	2016	CARDINAL
gujaf-37	27	2	lower than 1.5%	PERCENT
gujaf-37	27	3	annually	DATE
gujaf-37	27	4	70,000	CARDINAL
gujaf-37	27	5	annually	DATE
gujaf-37	29	1	nigeria	GPE
gujaf-37	29	2	2012	DATE
gujaf-37	29	3	anees	PERSON
gujaf-37	29	4	2012	DATE
gujaf-37	29	5	khidmat	ORG
gujaf-37	29	6	rehman	PERSON
gujaf-37	29	7	2014	DATE
gujaf-37	29	8	2016	DATE
gujaf-37	29	9	gusau journal of accounting	ORG
gujaf-37	30	1	2, october,	DATE
gujaf-37	30	2	2020 3	DATE
gujaf-37	31	1	nigeria	GPE
gujaf-37	31	2	2014	DATE
gujaf-37	31	3	epetimehin	PERSON
gujaf-37	31	4	2015	CARDINAL
gujaf-37	32	1	patrick	ORG
gujaf-37	32	2	2015	DATE
gujaf-37	32	3	2015	CARDINAL
gujaf-37	33	1	nigeria	GPE
gujaf-37	34	1	four	CARDINAL
gujaf-37	35	1	first	ORDINAL
gujaf-37	37	1	fourth	ORDINAL
gujaf-37	38	1	2	CARDINAL
gujaf-37	38	2	2016	CARDINAL
gujaf-37	38	3	india	GPE
gujaf-37	39	1	india	GPE
gujaf-37	40	1	saeed	PERSON
gujaf-37	40	2	khurram	PERSON
gujaf-37	40	3	2015	DATE
gujaf-37	40	4	pakistan	GPE
gujaf-37	42	1	ijaz	PERSON
gujaf-37	42	2	2015	CARDINAL
gujaf-37	44	1	pakistan	GPE
gujaf-37	44	2	2014	DATE
gujaf-37	45	1	arif	PERSON
gujaf-37	45	2	2015	CARDINAL
gujaf-37	45	3	of24	PRODUCT
gujaf-37	45	4	indian	NORP
gujaf-37	45	5	2005	DATE
gujaf-37	45	6	2013	DATE
gujaf-37	47	1	2013	DATE
gujaf-37	47	2	ethiopia	GPE
gujaf-37	48	1	ethiopia	GPE
gujaf-37	49	1	fali et al	PERSON
gujaf-37	50	1	2020	DATE
gujaf-37	51	1	2, october,	DATE
gujaf-37	51	2	2020 4	DATE
gujaf-37	51	3	nigerian	NORP
gujaf-37	52	1	2018	DATE
gujaf-37	52	2	twelve	CARDINAL
gujaf-37	52	3	12	CARDINAL
gujaf-37	52	4	nigeria	GPE
gujaf-37	52	5	the period 2011-2015	DATE
gujaf-37	53	1	nigeria	GPE
gujaf-37	54	1	saeed	PERSON
gujaf-37	54	2	khurram	PERSON
gujaf-37	54	3	2015	DATE
gujaf-37	54	4	pakistani	NORP
gujaf-37	55	1	turkey	GPE
gujaf-37	55	2	kaya	PERSON
gujaf-37	55	3	2015	DATE
gujaf-37	56	1	2006-2013	DATE
gujaf-37	56	2	192	CARDINAL
gujaf-37	58	1	ethiopia	GPE
gujaf-37	58	2	2013	DATE
gujaf-37	59	1	sumaria	GPE
gujaf-37	59	2	amjad	PERSON
gujaf-37	59	3	2013	DATE
gujaf-37	60	1	daniel	GPE
gujaf-37	60	2	tilahun	GPE
gujaf-37	60	3	2012	DATE
gujaf-37	60	4	ethiopia	GPE
gujaf-37	62	1	2017	CARDINAL
gujaf-37	62	2	roe	LAW
gujaf-37	63	1	suheyli	PERSON
gujaf-37	63	2	2015	CARDINAL
gujaf-37	63	3	ethiopia	GPE
gujaf-37	64	1	2004 to 2014	DATE
gujaf-37	66	1	9	CARDINAL
gujaf-37	66	2	2004 to 2014	DATE
gujaf-37	66	3	nigeria	GPE
gujaf-37	67	1	mistre	PERSON
gujaf-37	67	2	2015	CARDINAL
gujaf-37	67	3	ethiopia	GPE
gujaf-37	70	1	gusau journal of accounting	ORG
gujaf-37	71	1	2, october,	DATE
gujaf-37	71	2	2020	DATE
gujaf-37	71	3	5	CARDINAL
gujaf-37	71	4	lasisi	NORP
gujaf-37	72	1	2017	CARDINAL
gujaf-37	73	1	odunga	PERSON
gujaf-37	73	2	2016	CARDINAL
gujaf-37	73	3	kenya	GPE
gujaf-37	76	1	kenya	GPE
gujaf-37	76	2	nigeria	GPE
gujaf-37	77	1	saeed	PERSON
gujaf-37	77	2	khurram	PERSON
gujaf-37	77	3	2015	DATE
gujaf-37	79	1	lasisi	NORP
gujaf-37	80	1	warganegar et al	PERSON
gujaf-37	81	1	2014	DATE
gujaf-37	83	1	2014	DATE
gujaf-37	84	1	3	CARDINAL
gujaf-37	84	2	nigeria	GPE
gujaf-37	84	3	the period of 2008 to 2018	DATE
gujaf-37	86	1	twenty-seven	CARDINAL
gujaf-37	86	2	27	CARDINAL
gujaf-37	86	3	nigerian stock exchange	ORG
gujaf-37	86	4	december 31st 2018	DATE
gujaf-37	87	1	eighteen	CARDINAL
gujaf-37	87	2	18	CARDINAL
gujaf-37	87	3	twenty-seven	CARDINAL
gujaf-37	87	4	27	CARDINAL
gujaf-37	87	5	31st december 2018	DATE
gujaf-37	88	1	67%	PERCENT
gujaf-37	89	1	the end of 31st december 2018	DATE
gujaf-37	90	1	nigeria	GPE
gujaf-37	91	1	gusau journal of accounting	ORG
gujaf-37	92	1	2, october,	DATE
gujaf-37	92	2	6	CARDINAL
gujaf-37	92	3	nigeria	GPE
gujaf-37	94	1	characteistics roa =	ORG
gujaf-37	95	1	18firms	CARDINAL
gujaf-37	95	2	11years	CARDINAL
gujaf-37	95	3	1	CARDINAL
gujaf-37	95	4	2016	CARDINAL
gujaf-37	95	5	2	CARDINAL
gujaf-37	96	1	2015	CARDINAL
gujaf-37	96	2	3	CARDINAL
gujaf-37	96	3	2018	DATE
gujaf-37	96	4	4	CARDINAL
gujaf-37	97	1	ana-maria	PERSON
gujaf-37	97	2	ghiorghe	ORG
gujaf-37	97	3	2014	DATE
gujaf-37	97	4	5	CARDINAL
gujaf-37	97	5	kaya	PERSON
gujaf-37	97	6	2015	CARDINAL
gujaf-37	97	7	6	CARDINAL
gujaf-37	97	8	krishnan	PERSON
gujaf-37	97	9	2006	DATE
gujaf-37	97	10	2020	DATE
gujaf-37	98	1	2, october,	DATE
gujaf-37	98	2	2020 7	DATE
gujaf-37	98	3	2	CARDINAL
gujaf-37	99	1	198 0.01 0.11 -0.78 0.259	QUANTITY
gujaf-37	99	2	198	CARDINAL
gujaf-37	99	3	rir	ORG
gujaf-37	99	4	0.11 0.11 0.000 0.51	QUANTITY
gujaf-37	99	5	5.27	CARDINAL
gujaf-37	99	6	198	CARDINAL
gujaf-37	99	7	0.30 1.32 -1.00 14.17	QUANTITY
gujaf-37	99	8	13	CARDINAL
gujaf-37	99	9	2	CARDINAL
gujaf-37	99	10	0.01	CARDINAL
gujaf-37	99	11	1%	PERCENT
gujaf-37	99	12	the last 11 years from 2008 to 2018	DATE
gujaf-37	99	13	0.11	CARDINAL
gujaf-37	100	1	0.26	CARDINAL
gujaf-37	101	1	22%	PERCENT
gujaf-37	101	2	1naira	CARDINAL
gujaf-37	101	3	78%	PERCENT
gujaf-37	101	4	1 naira	CARDINAL
gujaf-37	102	1	0.37	CARDINAL
gujaf-37	102	2	37%	PERCENT
gujaf-37	102	3	7.84%	PERCENT
gujaf-37	102	4	170%	PERCENT
gujaf-37	102	5	1 naira	MONEY
gujaf-37	103	1	0.000 and 0.51	CARDINAL
gujaf-37	104	1	two	CARDINAL
gujaf-37	104	2	51%	PERCENT
gujaf-37	105	1	0.11	CARDINAL
gujaf-37	106	1	11%	PERCENT
gujaf-37	106	2	11%	PERCENT
gujaf-37	107	1	0.17	CARDINAL
gujaf-37	107	2	5.27	CARDINAL
gujaf-37	107	3	17%	PERCENT
gujaf-37	107	4	527%	PERCENT
gujaf-37	108	1	gusau journal of accounting	ORG
gujaf-37	109	1	2, october,	DATE
gujaf-37	109	2	2020 8	DATE
gujaf-37	109	3	87%	PERCENT
gujaf-37	110	1	87%	PERCENT
gujaf-37	111	1	0.30	CARDINAL
gujaf-37	111	2	30%	PERCENT
gujaf-37	112	1	1.32	CARDINAL
gujaf-37	114	1	1.000	CARDINAL
gujaf-37	114	2	14.17	CARDINAL
gujaf-37	115	1	3	CARDINAL
gujaf-37	115	2	1	CARDINAL
gujaf-37	115	3	1.03 0.97	CARDINAL
gujaf-37	115	4	rir	ORG
gujaf-37	115	5	1.11 0.90	CARDINAL
gujaf-37	115	6	1.11 0.90	CARDINAL
gujaf-37	115	7	1.02 0.98 1.07	CARDINAL
gujaf-37	116	1	one	CARDINAL
gujaf-37	116	2	1	CARDINAL
gujaf-37	116	3	vifs	PERSON
gujaf-37	116	4	more than 10	CARDINAL
gujaf-37	116	5	guajarati	ORG
gujaf-37	116	6	2014	DATE
gujaf-37	117	1	4	CARDINAL
gujaf-37	117	2	chi-square	PERSON
gujaf-37	117	3	13.41	CARDINAL
gujaf-37	117	4	0.495	MONEY
gujaf-37	117	5	2020	DATE
gujaf-37	119	1	the cameron & trivedi's	ORG
gujaf-37	120	1	5%	PERCENT
gujaf-37	121	1	5%	PERCENT
gujaf-37	122	1	gusau journal of accounting	ORG
gujaf-37	123	1	2, october,	DATE
gujaf-37	123	2	2020 9	DATE
gujaf-37	123	3	0.495	CARDINAL
gujaf-37	124	1	5	CARDINAL
gujaf-37	124	2	58.55	CARDINAL
gujaf-37	124	3	2020	DATE
gujaf-37	124	4	pagan lagrangian	ORG
gujaf-37	125	1	5%	PERCENT
gujaf-37	126	1	less than 5%	PERCENT
gujaf-37	127	1	6 hausman	QUANTITY
gujaf-37	127	2	5.11	CARDINAL
gujaf-37	127	3	.276	CARDINAL
gujaf-37	127	4	2020	DATE
gujaf-37	127	5	8	CARDINAL
gujaf-37	128	1	5%	PERCENT
gujaf-37	129	1	0.276	CARDINAL
gujaf-37	129	2	0.311	CARDINAL
gujaf-37	129	3	roe	PRODUCT
gujaf-37	129	4	5%	PERCENT
gujaf-37	132	1	gusau journal of accounting	ORG
gujaf-37	133	1	2, october,	DATE
gujaf-37	133	2	2020 10	DATE
gujaf-37	133	3	7	CARDINAL
gujaf-37	133	4	5%	PERCENT
gujaf-37	134	1	2020	DATE
gujaf-37	134	2	7	CARDINAL
gujaf-37	135	1	7	CARDINAL
gujaf-37	135	2	182.95	CARDINAL
gujaf-37	135	3	less than 5%	PERCENT
gujaf-37	136	1	nigeria	GPE
gujaf-37	137	1	0.291	CARDINAL
gujaf-37	137	2	29.1 %	PERCENT
gujaf-37	139	1	7	CARDINAL
gujaf-37	139	2	-0.01	PERSON
gujaf-37	139	3	0.000	CARDINAL
gujaf-37	141	1	nigeria	GPE
gujaf-37	142	1	1 roa	DATE
gujaf-37	144	1	1.36	CARDINAL
gujaf-37	145	1	2.86 0.004	CARDINAL
gujaf-37	145	2	r2 .291	PERSON
gujaf-37	146	1	182.95	CARDINAL
gujaf-37	146	2	gusau journal of accounting	ORG
gujaf-37	147	1	2, october,	DATE
gujaf-37	147	2	2020 11	DATE
gujaf-37	147	3	0.01	CARDINAL
gujaf-37	150	1	nigeria	GPE
gujaf-37	153	1	ijaz	PERSON
gujaf-37	153	2	2015	DATE
gujaf-37	153	3	saeed	PERSON
gujaf-37	153	4	khurram	PERSON
gujaf-37	153	5	2015	DATE
gujaf-37	153	6	tilahun	GPE
gujaf-37	153	7	2013	DATE
gujaf-37	154	1	2016	CARDINAL
gujaf-37	155	1	10	CARDINAL
gujaf-37	155	2	0.02	CARDINAL
gujaf-37	155	3	0.004	CARDINAL
gujaf-37	155	4	5%	PERCENT
gujaf-37	157	1	1%	PERCENT
gujaf-37	157	2	2 percent	PERCENT
gujaf-37	159	1	nigeria	GPE
gujaf-37	161	1	nigeria	GPE
gujaf-37	162	1	hussanie	ORG
gujaf-37	162	2	joo	PERSON
gujaf-37	162	3	2019	DATE
gujaf-37	162	4	kay	PERSON
gujaf-37	162	5	2015	DATE
gujaf-37	163	1	lasisi	NORP
gujaf-37	163	2	2018	DATE
gujaf-37	163	3	2013	DATE
gujaf-37	164	1	-0.05	CARDINAL
gujaf-37	164	2	0.173	CARDINAL
gujaf-37	167	1	the financial gusau journal of accounting	ORG
gujaf-37	168	1	2, october,	DATE
gujaf-37	168	2	12	CARDINAL
gujaf-37	168	3	nigeria	GPE
gujaf-37	170	1	2017	CARDINAL
gujaf-37	171	1	2020	DATE
gujaf-37	172	1	2015	CARDINAL
gujaf-37	172	2	lee	PERSON
gujaf-37	172	3	2012	DATE
gujaf-37	173	1	-0.01	CARDINAL
gujaf-37	173	2	0.000	CARDINAL
gujaf-37	173	3	less than 5%	PERCENT
gujaf-37	174	1	nigeria	GPE
gujaf-37	175	1	1%	PERCENT
gujaf-37	178	1	nigeria	GPE
gujaf-37	179	1	hasibuan et al	GPE
gujaf-37	180	1	2020	DATE
gujaf-37	180	2	2016	CARDINAL
gujaf-37	181	1	nigerian	NORP
gujaf-37	181	2	2008-2018	DATE
gujaf-37	182	1	18	CARDINAL
gujaf-37	183	1	nigeria	GPE
gujaf-37	184	1	nigeria	GPE
gujaf-37	184	2	nigeria	GPE
gujaf-37	185	1	gusau journal of accounting	ORG
gujaf-37	186	1	2, october,	DATE
gujaf-37	186	2	13	CARDINAL
gujaf-37	186	3	i. the management of the	ORG
gujaf-37	186	4	nigeria	GPE
gujaf-37	194	1	nigeria	GPE
gujaf-37	195	1	2012	DATE
gujaf-37	196	1	nigerian	NORP
gujaf-37	196	2	ia	GPE
gujaf-37	196	3	106	DATE
gujaf-37	197	1	arif, a. & showket, a. (	ORG
gujaf-37	197	2	2015	CARDINAL
gujaf-37	198	1	indian	NORP
gujaf-37	199	1	international journal of science and research	ORG
gujaf-37	199	2	4(11	CARDINAL
gujaf-37	199	3	1424-1433	DATE
gujaf-37	200	1	augustine	GPE
gujaf-37	200	2	j. m.	PERSON
gujaf-37	200	3	2011	DATE
gujaf-37	201	1	nigerian	NORP
gujaf-37	203	1	1(3	CARDINAL
gujaf-37	204	1	w. j.	PERSON
gujaf-37	204	2	2016	DATE
gujaf-37	205	1	india	GPE
gujaf-37	206	1	international journal of innovative research	ORG
gujaf-37	207	1	daniel	PERSON
gujaf-37	207	2	a.	PERSON
gujaf-37	207	3	2013	DATE
gujaf-37	208	1	ethiopia	GPE
gujaf-37	209	1	european scientific journal	ORG
gujaf-37	209	2	9(10	CARDINAL
gujaf-37	209	3	245	CARDINAL
gujaf-37	210	1	n. b.	PERSON
gujaf-37	210	2	adhikari	PERSON
gujaf-37	210	3	k., & bardhan	ORG
gujaf-37	210	4	m. r.	PERSON
gujaf-37	210	5	2015	CARDINAL
gujaf-37	211	1	india	GPE
gujaf-37	212	1	epra international journal of economic and business review	ORG
gujaf-37	212	2	2(8	CARDINAL
gujaf-37	212	3	42–48	CARDINAL
gujaf-37	213	1	epetimehin f. & obafemi f. (	ORG
gujaf-37	213	2	2015	CARDINAL
gujaf-37	215	1	international journal of economics	ORG
gujaf-37	215	2	3(3	CARDINAL
gujaf-37	216	1	hamadu	ORG
gujaf-37	216	2	d., & mojekwu	ORG
gujaf-37	216	3	j. n.	PERSON
gujaf-37	216	4	2010	DATE
gujaf-37	217	1	nigerian	NORP
gujaf-37	218	1	medwell	PERSON
gujaf-37	218	2	4(1	CARDINAL
gujaf-37	218	3	1-8	CARDINAL
gujaf-37	219	1	gusau journal of accounting	ORG
gujaf-37	220	1	2, october,	DATE
gujaf-37	220	2	2020	DATE
gujaf-37	220	3	14 fali	PERSON
gujaf-37	220	4	i.m.	GPE
gujaf-37	220	5	mustapha	PERSON
gujaf-37	220	6	l.o.	GPE
gujaf-37	220	7	2020	DATE
gujaf-37	221	1	nigeria	GPE
gujaf-37	222	1	international journal of accounting	ORG
gujaf-37	223	1	5(3	CARDINAL
gujaf-37	223	2	141	CARDINAL
gujaf-37	223	3	2015	CARDINAL
gujaf-37	224	1	pakistan	GPE
gujaf-37	225	1	pakistan	GPE
gujaf-37	225	2	243	CARDINAL
gujaf-37	226	1	kaya	PERSON
gujaf-37	226	2	e. ö.	PERSON
gujaf-37	226	3	2015	CARDINAL
gujaf-37	227	1	turkey	GPE
gujaf-37	228	1	international journal of financial studies	ORG
gujaf-37	228	2	3	CARDINAL
gujaf-37	228	3	510–529	CARDINAL
gujaf-37	229	1	khidmat	GPE
gujaf-37	229	2	w. b. & rehman	ORG
gujaf-37	229	3	m. u.	PERSON
gujaf-37	229	4	2014	DATE
gujaf-37	230	1	pakistan	GPE
gujaf-37	231	1	economics management innovation journal emi	ORG
gujaf-37	231	2	6	CARDINAL
gujaf-37	231	3	3	CARDINAL
gujaf-37	231	4	1804-1299	DATE
gujaf-37	232	1	3	CARDINAL
gujaf-37	232	2	2006	DATE
gujaf-37	234	1	contemporary management research	ORG
gujaf-37	234	2	2(2	CARDINAL
gujaf-37	234	3	75-90	CARDINAL
gujaf-37	234	4	lasisi	NORP
gujaf-37	234	5	o. i.	PERSON
gujaf-37	234	6	2018	DATE
gujaf-37	235	1	nigeria	GPE
gujaf-37	236	1	american finance & banking review	ORG
gujaf-37	236	2	2(1	CARDINAL
gujaf-37	236	3	42–51	CARDINAL
gujaf-37	237	1	lasisi i.o &	ORG
gujaf-37	237	2	2015	CARDINAL
gujaf-37	238	1	nigeria bottling company plc	ORG
gujaf-37	239	1	international journal of management	ORG
gujaf-37	239	2	312–324	CARDINAL
gujaf-37	240	1	lee, h. (	ORG
gujaf-37	240	2	2012	DATE
gujaf-37	241	1	taiwan	GPE
gujaf-37	241	2	63(1	CARDINAL
gujaf-37	241	3	121–130	DATE
gujaf-37	242	1	odunga	GPE
gujaf-37	242	2	r. m.	PERSON
gujaf-37	242	3	2016	DATE
gujaf-37	243	1	kenya	GPE
gujaf-37	244	1	international journal of finance	ORG
gujaf-37	244	2	5(3	CARDINAL
gujaf-37	244	3	135–145	CARDINAL
gujaf-37	245	1	s., & nyagol	ORG
gujaf-37	245	2	m.	PERSON
gujaf-37	245	3	2016	DATE
gujaf-37	246	1	kenya	GPE
gujaf-37	247	1	115	CARDINAL
gujaf-37	247	2	142	CARDINAL
gujaf-37	248	1	oluwagbemiga	CARDINAL
gujaf-37	248	2	o.e.	GPE
gujaf-37	248	3	s.a.	GPE
gujaf-37	248	4	2014	DATE
gujaf-37	249	1	.international journal of economics	ORG
gujaf-37	250	1	olusanmi	PERSON
gujaf-37	251	1	2015	CARDINAL
gujaf-37	251	2	nigeria	GPE
gujaf-37	252	1	journal of accounting	ORG
gujaf-37	252	2	https://doi.org/10.3390/ijfs3040510	ORG
gujaf-37	253	1	2, october,	DATE
gujaf-37	253	2	15	CARDINAL
gujaf-37	253	3	research & practice	ORG
gujaf-37	253	4	2015	DATE
gujaf-37	253	5	2015	CARDINAL
gujaf-37	253	6	article id 239854	LAW
gujaf-37	253	7	7	CARDINAL
gujaf-37	253	8	10.5171/2015.239854	CARDINAL
gujaf-37	253	9	d., & aemiro	ORG
gujaf-37	253	10	t.	GPE
gujaf-37	253	11	2013	DATE
gujaf-37	254	1	ethiopia	GPE
gujaf-37	255	1	european scientific journal	ORG
gujaf-37	255	2	9(10	CARDINAL
gujaf-37	255	3	245–255	CARDINAL
gujaf-37	255	4	http://eujournal.org/index.php/esj/article/view/961	NORP
gujaf-37	255	5	s.	PERSON
gujaf-37	255	6	2015	DATE
gujaf-37	256	1	ethiopia	GPE
gujaf-37	258	1	addis ababa university	ORG
gujaf-37	259	1	patrick, a. (	ORG
gujaf-37	259	2	2015	CARDINAL
gujaf-37	260	1	kenya	GPE
gujaf-37	261	1	international journal of economics	ORG
gujaf-37	261	2	3(5	CARDINAL
gujaf-37	261	3	978	CARDINAL
gujaf-37	262	1	pavic kramaric	PERSON
gujaf-37	262	2	t.	GPE
gujaf-37	262	3	m., & pavic	ORG
gujaf-37	262	4	i.	PERSON
gujaf-37	262	5	2017	CARDINAL
gujaf-37	263	1	eastern european	ORG
gujaf-37	264	1	100–123	CARDINAL
gujaf-37	265	1	2015	CARDINAL
gujaf-37	266	1	pakistan	GPE
gujaf-37	267	1	4(6	CARDINAL
gujaf-37	267	2	354–361	DATE
gujaf-37	268	1	soyemi	ORG
gujaf-37	268	2	k. a.	PERSON
gujaf-37	268	3	2014	DATE
gujaf-37	269	1	nigerian	NORP
gujaf-37	269	2	dmbs	ORG
gujaf-37	270	1	the business & management review	ORG
gujaf-37	270	2	4(4	CARDINAL
gujaf-37	270	3	345–354.89888888	CARDINAL
gujaf-37	270	4	suheyli	ORG
gujaf-37	270	5	r.	PERSON
gujaf-37	270	6	2015	DATE
gujaf-37	271	1	ethiopia	GPE
gujaf-37	273	1	addis ababa university	ORG
gujaf-37	274	1	sumaira	PERSON
gujaf-37	274	2	b., & amjad	ORG
gujaf-37	274	3	t.	GPE
gujaf-37	274	4	2013	DATE
gujaf-37	275	1	pakistan	GPE
gujaf-37	276	1	elixir financial management international journal	ORG
gujaf-37	276	2	pakistan	GPE
gujaf-37	277	1	warganegara	PERSON
gujaf-37	277	2	d. l.	PERSON
gujaf-37	277	3	2014	DATE
gujaf-37	278	1	indonesian	NORP
gujaf-37	279	1	8(11	DATE
gujaf-37	279	2	3606–3609	CARDINAL
gujaf-37	279	3	http://eujournal.org/index.php/esj/article/view/961	NORP