id	sid	eid	entity	type
gujaf-371	1	1	microsoft	ORG
gujaf-371	1	2	hassan	PERSON
gujaf-371	1	3	6 1	CARDINAL
gujaf-371	1	4	vol.6	NORP
gujaf-371	1	5	1, april	DATE
gujaf-371	1	6	2025	CARDINAL
gujaf-371	1	7	108	CARDINAL
gujaf-371	1	8	nigeria	GPE
gujaf-371	1	9	joseph olorunfemi akande	PERSON
gujaf-371	1	10	department of accounting science	ORG
gujaf-371	1	11	walter sisulu university	ORG
gujaf-371	1	12	south africa	GPE
gujaf-371	1	13	jakande@wsu.ac.za https://doi.org/10.57233/gujaf.v6i1.08	ORG
gujaf-371	1	14	nigeria	GPE
gujaf-371	2	1	nigeria	GPE
gujaf-371	3	1	10	CARDINAL
gujaf-371	3	2	the nigerian exchange	ORG
gujaf-371	3	3	2014	DATE
gujaf-371	3	4	2023	CARDINAL
gujaf-371	5	1	the central bank of nigeria	ORG
gujaf-371	5	2	cbn	ORG
gujaf-371	6	1	roe	LAW
gujaf-371	9	1	nigerian	NORP
gujaf-371	11	1	1.0	CARDINAL
gujaf-371	12	1	al-tamimi & obeidat	ORG
gujaf-371	12	2	2020	DATE
gujaf-371	14	1	2021	CARDINAL
gujaf-371	15	1	shingjiergji & hyseni	ORG
gujaf-371	15	2	2021	DATE
gujaf-371	16	1	mekonnen	PERSON
gujaf-371	16	2	2021	DATE
gujaf-371	17	1	gusau journal of accounting	ORG
gujaf-371	17	2	vol.6	NORP
gujaf-371	17	3	1, april	DATE
gujaf-371	17	4	2025	CARDINAL
gujaf-371	17	5	109	CARDINAL
gujaf-371	18	1	el-ansary & hafez	ORG
gujaf-371	18	2	2022	CARDINAL
gujaf-371	19	1	the central bank of nigeria	ORG
gujaf-371	19	2	cbn	ORG
gujaf-371	20	1	2020	DATE
gujaf-371	21	1	okwa	PERSON
gujaf-371	21	2	2020	DATE
gujaf-371	22	1	basel committee	ORG
gujaf-371	22	2	2021	CARDINAL
gujaf-371	23	1	two	CARDINAL
gujaf-371	24	1	kweri	NORP
gujaf-371	24	2	2020	DATE
gujaf-371	25	1	nigeria	GPE
gujaf-371	27	1	2020	DATE
gujaf-371	28	1	cbn	ORG
gujaf-371	28	2	2021	CARDINAL
gujaf-371	29	1	2020	DATE
gujaf-371	31	1	bichsel & blum	ORG
gujaf-371	31	2	2020	DATE
gujaf-371	32	1	ruozi & ferrari	ORG
gujaf-371	32	2	2021	DATE
gujaf-371	33	1	basel iii	PERSON
gujaf-371	33	2	nigeria	GPE
gujaf-371	34	1	nigerian	NORP
gujaf-371	34	2	abba et al.	PERSON
gujaf-371	34	3	2020	DATE
gujaf-371	35	1	2024	DATE
gujaf-371	36	1	q3 2024	FAC
gujaf-371	36	2	nigeria	GPE
gujaf-371	36	3	14.01%	PERCENT
gujaf-371	36	4	12.52%	PERCENT
gujaf-371	36	5	the previous quarter	DATE
gujaf-371	37	1	npl	PERSON
gujaf-371	37	2	4.58%	PERCENT
gujaf-371	37	3	3.90%	PERCENT
gujaf-371	39	1	gusau journal of accounting	ORG
gujaf-371	39	2	vol.6	NORP
gujaf-371	39	3	1, april,	DATE
gujaf-371	39	4	2025	CARDINAL
gujaf-371	39	5	110	CARDINAL
gujaf-371	39	6	pandy, 2020	LAW
gujaf-371	40	1	2021	CARDINAL
gujaf-371	41	1	2021	CARDINAL
gujaf-371	43	1	duru & ekwe	ORG
gujaf-371	43	2	2020	DATE
gujaf-371	44	1	johnson	PERSON
gujaf-371	44	2	2021	DATE
gujaf-371	45	1	cbn	ORG
gujaf-371	46	1	nigerian	NORP
gujaf-371	46	2	at least 15 billion naira	MONEY
gujaf-371	46	3	2021	CARDINAL
gujaf-371	47	1	ongore & kusa	ORG
gujaf-371	47	2	2020	DATE
gujaf-371	48	1	nigerian	NORP
gujaf-371	52	1	nigeria	GPE
gujaf-371	53	1	nigeria	GPE
gujaf-371	54	1	nigeria	GPE
gujaf-371	56	1	bello & ahmed	ORG
gujaf-371	56	2	2022	CARDINAL
gujaf-371	57	1	yusuf	PERSON
gujaf-371	57	2	salisu	ORG
gujaf-371	57	3	2023	CARDINAL
gujaf-371	57	4	roe	PRODUCT
gujaf-371	58	1	okafor et al	PERSON
gujaf-371	59	1	2023	CARDINAL
gujaf-371	60	1	chioma	NORP
gujaf-371	60	2	2021	CARDINAL
gujaf-371	61	1	gusau journal of accounting	ORG
gujaf-371	61	2	vol.6	NORP
gujaf-371	61	3	1, april,	DATE
gujaf-371	61	4	2025	CARDINAL
gujaf-371	61	5	111	PRODUCT
gujaf-371	61	6	roe	ORG
gujaf-371	62	1	haliru	ORG
gujaf-371	62	2	adam	PERSON
gujaf-371	62	3	2021	CARDINAL
gujaf-371	63	1	2021	CARDINAL
gujaf-371	64	1	bourke	PERSON
gujaf-371	64	2	2022	CARDINAL
gujaf-371	65	1	roe	PRODUCT
gujaf-371	65	2	dmbs	ORG
gujaf-371	65	3	nigeria	GPE
gujaf-371	66	1	two	CARDINAL
gujaf-371	67	1	basel committee	ORG
gujaf-371	67	2	2021	CARDINAL
gujaf-371	68	1	yusuf	PERSON
gujaf-371	68	2	salisu	ORG
gujaf-371	68	3	2023	CARDINAL
gujaf-371	69	1	2021	CARDINAL
gujaf-371	69	2	bello	ORG
gujaf-371	69	3	ahmed	PERSON
gujaf-371	69	4	2022	CARDINAL
gujaf-371	70	1	pandy, 2020	LAW
gujaf-371	71	1	2022	CARDINAL
gujaf-371	72	1	haliru et al	PERSON
gujaf-371	73	1	2021	CARDINAL
gujaf-371	73	2	okafor et al	PERSON
gujaf-371	74	1	2023	CARDINAL
gujaf-371	75	1	nigerian	NORP
gujaf-371	76	1	2021	CARDINAL
gujaf-371	76	2	nigerian	NORP
gujaf-371	76	3	2014	DATE
gujaf-371	76	4	2019	DATE
gujaf-371	79	1	yusuf	PERSON
gujaf-371	79	2	salisu	ORG
gujaf-371	79	3	2023	CARDINAL
gujaf-371	79	4	2015	CARDINAL
gujaf-371	79	5	2022	CARDINAL
gujaf-371	82	1	gusau journal of accounting	ORG
gujaf-371	82	2	vol.6	NORP
gujaf-371	82	3	1, april,	DATE
gujaf-371	82	4	112	CARDINAL
gujaf-371	82	5	bello	ORG
gujaf-371	82	6	ahmed	PERSON
gujaf-371	82	7	2022	CARDINAL
gujaf-371	82	8	nigeria	GPE
gujaf-371	83	1	2012	DATE
gujaf-371	83	2	2021	CARDINAL
gujaf-371	85	1	okafor et al	PERSON
gujaf-371	85	2	2023	CARDINAL
gujaf-371	85	3	nigerian	NORP
gujaf-371	85	4	post-covid-19	EVENT
gujaf-371	88	1	chioma	NORP
gujaf-371	89	1	2021	CARDINAL
gujaf-371	89	2	nigerian	NORP
gujaf-371	89	3	2010	DATE
gujaf-371	89	4	2019	DATE
gujaf-371	92	1	2022	CARDINAL
gujaf-371	92	2	nigerian	NORP
gujaf-371	92	3	2010	DATE
gujaf-371	92	4	2019	DATE
gujaf-371	94	1	2021	CARDINAL
gujaf-371	94	2	nigerian	NORP
gujaf-371	94	3	2011	DATE
gujaf-371	94	4	2020	DATE
gujaf-371	97	1	bourke	PERSON
gujaf-371	97	2	2022	CARDINAL
gujaf-371	97	3	african	NORP
gujaf-371	100	1	2021	CARDINAL
gujaf-371	100	2	2012–2020	CARDINAL
gujaf-371	103	1	ongore	PERSON
gujaf-371	103	2	2022	CARDINAL
gujaf-371	103	3	african	NORP
gujaf-371	106	1	gusau journal of accounting	ORG
gujaf-371	106	2	vol.6	NORP
gujaf-371	106	3	1, april,	DATE
gujaf-371	106	4	2025	CARDINAL
gujaf-371	106	5	113	CARDINAL
gujaf-371	106	6	calem	GPE
gujaf-371	106	7	rob (	ORG
gujaf-371	106	8	1996	DATE
gujaf-371	108	1	2021	CARDINAL
gujaf-371	110	1	yusuf & salisu	ORG
gujaf-371	110	2	2023	CARDINAL
gujaf-371	111	1	keynes (	ORG
gujaf-371	111	2	1936	DATE
gujaf-371	113	1	2022	CARDINAL
gujaf-371	115	1	2023	CARDINAL
gujaf-371	116	1	1952	DATE
gujaf-371	118	1	bello & ahmed	ORG
gujaf-371	118	2	2022	CARDINAL
gujaf-371	120	1	yusuf & salisu	ORG
gujaf-371	120	2	2023	CARDINAL
gujaf-371	121	1	3.0	CARDINAL
gujaf-371	121	2	nigeria	GPE
gujaf-371	122	1	bello & ahmed	ORG
gujaf-371	122	2	2022	DATE
gujaf-371	124	1	10	CARDINAL
gujaf-371	124	2	the nigerian exchange	ORG
gujaf-371	126	1	vol.6	NORP
gujaf-371	126	2	1, april	DATE
gujaf-371	126	3	2025	CARDINAL
gujaf-371	126	4	114	CARDINAL
gujaf-371	126	5	yusuf & salisu	ORG
gujaf-371	126	6	2023	CARDINAL
gujaf-371	127	1	10	CARDINAL
gujaf-371	128	1	2023	CARDINAL
gujaf-371	129	1	nigeria	GPE
gujaf-371	130	1	annual	DATE
gujaf-371	130	2	the nigerian exchange	ORG
gujaf-371	131	1	cbn	ORG
gujaf-371	132	1	2022	CARDINAL
gujaf-371	134	1	1	CARDINAL
gujaf-371	134	2	yusuf & salisu	ORG
gujaf-371	134	3	2023	CARDINAL
gujaf-371	134	4	bello & ahmed	ORG
gujaf-371	134	5	2022	CARDINAL
gujaf-371	134	6	2022	CARDINAL
gujaf-371	135	1	2023	CARDINAL
gujaf-371	135	2	2024	DATE
gujaf-371	138	1	gusau journal of accounting	ORG
gujaf-371	138	2	vol.6	NORP
gujaf-371	138	3	1, april	DATE
gujaf-371	138	4	2025	CARDINAL
gujaf-371	138	5	115	CARDINAL
gujaf-371	139	1	roe	PRODUCT
gujaf-371	139	2	bourke	ORG
gujaf-371	139	3	2022	CARDINAL
gujaf-371	141	1	4.0	CARDINAL
gujaf-371	142	1	nigeria	GPE
gujaf-371	143	1	descriptive statistics	ORG
gujaf-371	145	1	2	CARDINAL
gujaf-371	147	1	max	PERSON
gujaf-371	147	2	0.048	MONEY
gujaf-371	147	3	0.159 0.312	CARDINAL
gujaf-371	147	4	2.985	CARDINAL
gujaf-371	147	5	7.033	CARDINAL
gujaf-371	147	6	6.307	CARDINAL
gujaf-371	147	7	3.214	CARDINAL
gujaf-371	147	8	0.028 0.030 0.027 0.031	QUANTITY
gujaf-371	147	9	2.875	CARDINAL
gujaf-371	147	10	8.125	CARDINAL
gujaf-371	147	11	6.307 9.668	CARDINAL
gujaf-371	147	12	0.278	CARDINAL
gujaf-371	147	13	10, 2024	DATE
gujaf-371	149	1	0.158	CARDINAL
gujaf-371	149	2	0.048	CARDINAL
gujaf-371	150	1	9.182	CARDINAL
gujaf-371	151	1	0.028	CARDINAL
gujaf-371	154	1	gusau journal of accounting	ORG
gujaf-371	154	2	vol.6	NORP
gujaf-371	154	3	1, april	DATE
gujaf-371	154	4	2025	CARDINAL
gujaf-371	154	5	116	PRODUCT
gujaf-371	154	6	roe (-0.412	ORG
gujaf-371	155	1	between 2.875	CARDINAL
gujaf-371	155	2	3.214	CARDINAL
gujaf-371	159	1	2	CARDINAL
gujaf-371	159	2	0.110	MONEY
gujaf-371	159	3	0.076 0.089	QUANTITY
gujaf-371	159	4	0.031 0.018	CARDINAL
gujaf-371	159	5	0.105 0.124	CARDINAL
gujaf-371	159	6	10, 2024	DATE
gujaf-371	160	1	roe	PRODUCT
gujaf-371	160	2	0.05	CARDINAL
gujaf-371	163	1	roe	ORG
gujaf-371	165	1	3	CARDINAL
gujaf-371	165	2	roe bank	ORG
gujaf-371	165	3	1.000	CARDINAL
gujaf-371	165	4	1.000	CARDINAL
gujaf-371	165	5	0.451	CARDINAL
gujaf-371	165	6	1.000	CARDINAL
gujaf-371	165	7	0.208	CARDINAL
gujaf-371	165	8	0.281	MONEY
gujaf-371	165	9	1.000	MONEY
gujaf-371	165	10	10, 2024	DATE
gujaf-371	166	1	0.01	CARDINAL
gujaf-371	166	2	0.05	CARDINAL
gujaf-371	167	1	gusau journal of accounting	ORG
gujaf-371	167	2	vol.6	NORP
gujaf-371	167	3	1, april,	DATE
gujaf-371	167	4	117	CARDINAL
gujaf-371	167	5	roe	ORG
gujaf-371	171	1	4	CARDINAL
gujaf-371	172	1	95%	PERCENT
gujaf-371	173	1	0.172	CARDINAL
gujaf-371	173	2	0.003	CARDINAL
gujaf-371	173	3	0.061	CARDINAL
gujaf-371	173	4	0.283	CARDINAL
gujaf-371	174	1	0.289	CARDINAL
gujaf-371	174	2	0.132	CARDINAL
gujaf-371	174	3	0.446	CARDINAL
gujaf-371	175	1	0.045 0.028 1.61 0.112	MONEY
gujaf-371	175	2	0.101	CARDINAL
gujaf-371	175	3	0.042 -2.00 0.049	MONEY
gujaf-371	176	1	10, 2024	DATE
gujaf-371	178	1	0.289	CARDINAL
gujaf-371	178	2	0.0	CARDINAL
gujaf-371	178	3	0.172	CARDINAL
gujaf-371	178	4	0.01	CARDINAL
gujaf-371	179	1	0.614	CARDINAL
gujaf-371	179	2	61.4%	PERCENT
gujaf-371	179	3	roe	PRODUCT
gujaf-371	180	1	21.872	CARDINAL
gujaf-371	180	2	0.001	CARDINAL
gujaf-371	181	1	0.112	CARDINAL
gujaf-371	183	1	2020	DATE
gujaf-371	183	2	olareqaju & akanda	ORG
gujaf-371	183	3	2021	CARDINAL
gujaf-371	184	1	nigeria	GPE
gujaf-371	185	1	gusau journal of accounting	ORG
gujaf-371	185	2	vol.6	NORP
gujaf-371	185	3	1, april	DATE
gujaf-371	185	4	2025	CARDINAL
gujaf-371	185	5	118	CARDINAL
gujaf-371	185	6	nigerian	NORP
gujaf-371	188	1	5.0	CARDINAL
gujaf-371	188	2	nigeria	GPE
gujaf-371	192	1	1	CARDINAL
gujaf-371	194	1	2	CARDINAL
gujaf-371	195	1	1	CARDINAL
gujaf-371	196	1	nigeria	GPE
gujaf-371	198	1	2	CARDINAL
gujaf-371	200	1	gusau journal of accounting	ORG
gujaf-371	200	2	vol.6	NORP
gujaf-371	200	3	1, april,	DATE
gujaf-371	200	4	2025	CARDINAL
gujaf-371	200	5	119	CARDINAL
gujaf-371	200	6	m.	PERSON
gujaf-371	200	7	okwa, f.	PERSON
gujaf-371	200	8	b., & aikpitanyi	ORG
gujaf-371	200	9	l.	PERSON
gujaf-371	200	10	2020	DATE
gujaf-371	201	1	nigeria	GPE
gujaf-371	202	1	journal of banking & finance	ORG
gujaf-371	202	2	m., & alqasem	ORG
gujaf-371	202	3	2020	DATE
gujaf-371	204	1	international journal of financial studies	ORG
gujaf-371	204	2	8(4	CARDINAL
gujaf-371	204	3	112	CARDINAL
gujaf-371	204	4	130	CARDINAL
gujaf-371	205	1	al-tamimi	PERSON
gujaf-371	205	2	s.	PERSON
gujaf-371	205	3	2020	DATE
gujaf-371	208	1	j.	PERSON
gujaf-371	208	2	2021	CARDINAL
gujaf-371	209	1	basel iii	PERSON
gujaf-371	210	1	9(1	CARDINAL
gujaf-371	211	1	basel committee	ORG
gujaf-371	212	1	2021	CARDINAL
gujaf-371	213	1	basel iii	PERSON
gujaf-371	215	1	https://www.bis.org/bcbs/baseliii.htm bello	GPE
gujaf-371	215	2	a., & ahmed	ORG
gujaf-371	215	3	m.	PERSON
gujaf-371	215	4	2022	CARDINAL
gujaf-371	216	1	nigeria	GPE
gujaf-371	217	1	bello, a., & ahmed	ORG
gujaf-371	217	2	m.	PERSON
gujaf-371	217	3	2022	CARDINAL
gujaf-371	218	1	nigeria	GPE
gujaf-371	220	1	bichsel, f., & blum	PERSON
gujaf-371	220	2	2020	DATE
gujaf-371	222	1	european financial review	ORG
gujaf-371	222	2	102–120	CARDINAL
gujaf-371	223	1	hassan	PERSON
gujaf-371	223	2	m. k.	PERSON
gujaf-371	223	3	2021	CARDINAL
gujaf-371	225	1	53, 100875	DATE
gujaf-371	226	1	bourke	PERSON
gujaf-371	226	2	2022	CARDINAL
gujaf-371	227	1	african	NORP
gujaf-371	228	1	journal of financial risk	ORG
gujaf-371	228	2	18(4	CARDINAL
gujaf-371	228	3	120–138	CARDINAL
gujaf-371	229	1	central bank of nigeria	ORG
gujaf-371	229	2	cbn	ORG
gujaf-371	230	1	2024	CARDINAL
gujaf-371	231	1	annual	DATE
gujaf-371	232	1	cbn	PERSON
gujaf-371	233	1	j., & udeh	ORG
gujaf-371	233	2	r.	PERSON
gujaf-371	233	3	2021	CARDINAL
gujaf-371	234	1	nigerian	NORP
gujaf-371	235	1	10(2	DATE
gujaf-371	235	2	89–104	LOC
gujaf-371	235	3	r.	NORP
gujaf-371	235	4	2022	CARDINAL
gujaf-371	236	1	nigerian	NORP
gujaf-371	237	1	west african journal of finance	ORG
gujaf-371	237	2	17(1	CARDINAL
gujaf-371	238	1	r.	NORP
gujaf-371	238	2	2022	CARDINAL
gujaf-371	239	1	nigerian	NORP
gujaf-371	240	1	west african journal of finance	ORG
gujaf-371	240	2	17(1	CARDINAL
gujaf-371	241	1	gusau journal of accounting	ORG
gujaf-371	241	2	vol.6	NORP
gujaf-371	241	3	1, april	DATE
gujaf-371	241	4	2025	CARDINAL
gujaf-371	241	5	120	CARDINAL
gujaf-371	241	6	o., & ekwe	ORG
gujaf-371	241	7	m.	PERSON
gujaf-371	241	8	2020	DATE
gujaf-371	242	1	nigerian	NORP
gujaf-371	243	1	african journal of business & finance	ORG
gujaf-371	243	2	11(2	CARDINAL
gujaf-371	244	1	el-ansary	ORG
gujaf-371	244	2	o., & hafez	ORG
gujaf-371	244	3	s.	PERSON
gujaf-371	244	4	2022	CARDINAL
gujaf-371	246	1	global journal of banking & economics	ORG
gujaf-371	246	2	16(3	CARDINAL
gujaf-371	246	3	88–104	EVENT
gujaf-371	246	4	haliru	PERSON
gujaf-371	246	5	o., & adam	ORG
gujaf-371	246	6	s.	PERSON
gujaf-371	246	7	2021	CARDINAL
gujaf-371	247	1	nigeria	GPE
gujaf-371	249	1	johnson	PERSON
gujaf-371	249	2	2021	CARDINAL
gujaf-371	251	1	18(1	CARDINAL
gujaf-371	251	2	79–92	CARDINAL
gujaf-371	252	1	keynes	ORG
gujaf-371	252	2	j. m. (	PERSON
gujaf-371	252	3	1936	DATE
gujaf-371	254	1	kweri	PERSON
gujaf-371	254	2	2020	DATE
gujaf-371	256	1	102–120	CARDINAL
gujaf-371	257	1	maina	PERSON
gujaf-371	257	2	2021	CARDINAL
gujaf-371	258	1	african	NORP
gujaf-371	259	1	145–163	CARDINAL
gujaf-371	260	1	markowitz, h. (1952	ORG
gujaf-371	262	1	7(1	DATE
gujaf-371	263	1	marozva	PERSON
gujaf-371	263	2	2021	CARDINAL
gujaf-371	265	1	journal of banking & financial economics	ORG
gujaf-371	265	2	23(1	GPE
gujaf-371	265	3	36–49	CARDINAL
gujaf-371	266	1	j., & gimba	ORG
gujaf-371	266	2	2021	CARDINAL
gujaf-371	267	1	nigerian	NORP
gujaf-371	268	1	african	NORP
gujaf-371	268	2	19(3	DATE
gujaf-371	268	3	33–48	CARDINAL
gujaf-371	269	1	mekonnen	PERSON
gujaf-371	269	2	2021	CARDINAL
gujaf-371	271	1	banking & finance	ORG
gujaf-371	272	1	okafor	PERSON
gujaf-371	272	2	c., adeyemi	GPE
gujaf-371	272	3	k., & yusuf	ORG
gujaf-371	272	4	b.	PERSON
gujaf-371	272	5	2023	CARDINAL
gujaf-371	273	1	nigerian	NORP
gujaf-371	274	1	journal of financial regulation	ORG
gujaf-371	274	2	22(4	ORDINAL
gujaf-371	274	3	145–162	CARDINAL
gujaf-371	275	1	c., adeyemi	GPE
gujaf-371	275	2	k., & yusuf	ORG
gujaf-371	275	3	b.	PERSON
gujaf-371	275	4	2023	CARDINAL
gujaf-371	276	1	nigerian	NORP
gujaf-371	277	1	journal of financial regulation	ORG
gujaf-371	277	2	22(4	ORDINAL
gujaf-371	277	3	145–162	CARDINAL
gujaf-371	277	4	t., & akanda	ORG
gujaf-371	277	5	r.	NORP
gujaf-371	277	6	2021	CARDINAL
gujaf-371	279	1	west african	NORP
gujaf-371	279	2	13(1	CARDINAL
gujaf-371	279	3	98–115	CARDINAL
gujaf-371	280	1	ongore	PERSON
gujaf-371	280	2	& kusa	ORG
gujaf-371	280	3	2020	DATE
gujaf-371	282	1	journal of banking & finance	ORG
gujaf-371	282	2	15(3	CARDINAL
gujaf-371	282	3	112–130	CARDINAL
gujaf-371	283	1	ongore	PERSON
gujaf-371	283	2	& kusa	ORG
gujaf-371	283	3	2022	CARDINAL
gujaf-371	284	1	african	NORP
gujaf-371	285	1	12(2	DATE
gujaf-371	285	2	99–115	CARDINAL
gujaf-371	286	1	gusau journal of accounting	ORG
gujaf-371	286	2	vol.6	NORP
gujaf-371	286	3	1, april	DATE
gujaf-371	286	4	2025	CARDINAL
gujaf-371	286	5	121 pandy	QUANTITY
gujaf-371	286	6	2020	DATE
gujaf-371	288	1	12(2	DATE
gujaf-371	289	1	ruozi, r., & ferrari	PERSON
gujaf-371	289	2	g.	PERSON
gujaf-371	289	3	2021	CARDINAL
gujaf-371	291	1	journal of financial regulation & compliance	ORG
gujaf-371	291	2	34–50	CARDINAL
gujaf-371	292	1	shingjiergji, a., & hyseni, a.	ORG
gujaf-371	292	2	2021	CARDINAL
gujaf-371	294	1	european journal	ORG
gujaf-371	294	2	17(2	CARDINAL
gujaf-371	294	3	89–104	EVENT
gujaf-371	295	1	e.	PERSON
gujaf-371	295	2	2021	CARDINAL
gujaf-371	297	1	international journal of financial economics	ORG
gujaf-371	297	2	14(1	CARDINAL
gujaf-371	298	1	e.	PERSON
gujaf-371	298	2	2021	CARDINAL
gujaf-371	300	1	international journal of financial economics	ORG
gujaf-371	300	2	14(1	CARDINAL
gujaf-371	301	1	2020	DATE
gujaf-371	303	1	134–150 yusuf	PERSON
gujaf-371	303	2	i., & salisu, a.	ORG
gujaf-371	303	3	2023	CARDINAL
gujaf-371	304	1	nigerian	NORP
gujaf-371	305	1	african journal of finance	ORG
gujaf-371	305	2	20(2	CARDINAL
gujaf-371	305	3	67–82	CARDINAL
gujaf-371	306	1	yusuf	PERSON
gujaf-371	306	2	i., & salisu, a.	ORG
gujaf-371	306	3	2023	CARDINAL
gujaf-371	307	1	nigerian	NORP
gujaf-371	308	1	african journal of finance	ORG
gujaf-371	308	2	20(2	CARDINAL
gujaf-371	308	3	67–82	CARDINAL