id	sid	eid	entity	type
gujaf-376	1	1	microsoft	ORG
gujaf-376	1	2	hassan	PERSON
gujaf-376	1	3	6 1	CARDINAL
gujaf-376	1	4	vol.6	NORP
gujaf-376	1	5	1, april	DATE
gujaf-376	1	6	2025 152	CARDINAL
gujaf-376	1	7	nigeria	GPE
gujaf-376	1	8	yusuf olamilekan quadri department of accounting	ORG
gujaf-376	1	9	kwara state university	ORG
gujaf-376	1	10	malete	ORG
gujaf-376	1	11	kwara state	PERSON
gujaf-376	1	12	nigeria	GPE
gujaf-376	2	1	lukman adebayo-oke	PERSON
gujaf-376	2	2	kwara state university	ORG
gujaf-376	2	3	malete	ORG
gujaf-376	2	4	kwara state	PERSON
gujaf-376	2	5	nigeria	GPE
gujaf-376	3	1	ibrahim department of accounting	ORG
gujaf-376	3	2	kwara state university	ORG
gujaf-376	3	3	malete	ORG
gujaf-376	3	4	kwara state	PERSON
gujaf-376	3	5	nigeria	GPE
gujaf-376	4	1	+2348136488288 https://doi.org/10.57233/gujaf.v6i1.11	ORG
gujaf-376	4	2	nigeria	GPE
gujaf-376	5	1	nigeria	GPE
gujaf-376	6	1	84	CARDINAL
gujaf-376	6	2	annual	DATE
gujaf-376	7	1	β=0.1183	ORG
gujaf-376	7	2	0.5511	CARDINAL
gujaf-376	7	3	0.2206	CARDINAL
gujaf-376	7	4	0.031	CARDINAL
gujaf-376	7	5	0.1181	CARDINAL
gujaf-376	7	6	0.007	CARDINAL
gujaf-376	7	7	5%	PERCENT
gujaf-376	7	8	nigeria	GPE
gujaf-376	8	1	jel	ORG
gujaf-376	8	2	1.0	CARDINAL
gujaf-376	8	3	2022	CARDINAL
gujaf-376	8	4	2022	CARDINAL
gujaf-376	9	1	2020	DATE
gujaf-376	11	1	vol.6	NORP
gujaf-376	11	2	1, april,	DATE
gujaf-376	11	3	2025	CARDINAL
gujaf-376	11	4	153	CARDINAL
gujaf-376	11	5	santi & novita	ORG
gujaf-376	11	6	2020	DATE
gujaf-376	11	7	2021	CARDINAL
gujaf-376	12	1	santi & novita	ORG
gujaf-376	12	2	2020	DATE
gujaf-376	14	1	2020	DATE
gujaf-376	14	2	yaghoobi & khansalar	ORG
gujaf-376	14	3	2022	CARDINAL
gujaf-376	15	1	saidi & gidado	ORG
gujaf-376	15	2	2018	DATE
gujaf-376	15	3	shao	PERSON
gujaf-376	15	4	2019	DATE
gujaf-376	17	1	abubakar	NORP
gujaf-376	17	2	2019	DATE
gujaf-376	18	1	nigeria	GPE
gujaf-376	19	1	nigeria	GPE
gujaf-376	20	1	nigeria	GPE
gujaf-376	21	1	nigeria	GPE
gujaf-376	21	2	nigeria	GPE
gujaf-376	21	3	nigeria	GPE
gujaf-376	21	4	nigeria	GPE
gujaf-376	21	5	nigeria	GPE
gujaf-376	22	1	thompson &weisbach	ORG
gujaf-376	22	2	2012	DATE
gujaf-376	23	1	gusau journal of accounting	ORG
gujaf-376	23	2	vol.6	NORP
gujaf-376	23	3	1, april,	DATE
gujaf-376	23	4	2025	CARDINAL
gujaf-376	23	5	154	CARDINAL
gujaf-376	23	6	2023	CARDINAL
gujaf-376	25	1	2024	DATE
gujaf-376	26	1	kenton	GPE
gujaf-376	26	2	2021	CARDINAL
gujaf-376	29	1	arifin	ORG
gujaf-376	29	2	2022	CARDINAL
gujaf-376	31	1	2022	CARDINAL
gujaf-376	32	1	2019	DATE
gujaf-376	33	1	khan et al	GPE
gujaf-376	34	1	2013	DATE
gujaf-376	35	1	2022	CARDINAL
gujaf-376	37	1	suzan	GPE
gujaf-376	37	2	utari	ORG
gujaf-376	37	3	2022	CARDINAL
gujaf-376	40	1	2019	DATE
gujaf-376	42	1	2023	CARDINAL
gujaf-376	44	1	gupta	GPE
gujaf-376	44	2	2020	DATE
gujaf-376	45	1	2023	CARDINAL
gujaf-376	45	2	singh & rastogi	ORG
gujaf-376	45	3	2023	CARDINAL
gujaf-376	47	1	gupta & mer	ORG
gujaf-376	47	2	2023	CARDINAL
gujaf-376	47	3	vol.6	NORP
gujaf-376	47	4	1, april	DATE
gujaf-376	47	5	2025	CARDINAL
gujaf-376	47	6	155	CARDINAL
gujaf-376	47	7	2019	DATE
gujaf-376	50	1	brewster & hegewisch	ORG
gujaf-376	50	2	2017	DATE
gujaf-376	51	1	oecd	ORG
gujaf-376	51	2	2020	DATE
gujaf-376	52	1	putro & risman	ORG
gujaf-376	52	2	2021	CARDINAL
gujaf-376	53	1	nurhayati	PERSON
gujaf-376	53	2	2021	CARDINAL
gujaf-376	54	1	zeume,	ORG
gujaf-376	54	2	2017	DATE
gujaf-376	56	1	krause, & tse	ORG
gujaf-376	56	2	2016	DATE
gujaf-376	56	3	2021	CARDINAL
gujaf-376	57	1	1991	DATE
gujaf-376	59	1	gillan & starks	ORG
gujaf-376	59	2	2003	DATE
gujaf-376	60	1	chrisman et al.	PERSON
gujaf-376	60	2	2015	DATE
gujaf-376	62	1	2009	DATE
gujaf-376	62	2	1988	DATE
gujaf-376	63	1	1998	DATE
gujaf-376	64	1	ferreira & matos 2008	ORG
gujaf-376	64	2	edmans	NORP
gujaf-376	64	3	2014	DATE
gujaf-376	66	1	gusau journal of accounting	ORG
gujaf-376	66	2	vol.6	NORP
gujaf-376	66	3	1, april	DATE
gujaf-376	66	4	2025	CARDINAL
gujaf-376	66	5	156	CARDINAL
gujaf-376	67	1	jensen	PERSON
gujaf-376	67	2	1976	DATE
gujaf-376	68	1	2023	CARDINAL
gujaf-376	70	1	2023	CARDINAL
gujaf-376	71	1	2022	CARDINAL
gujaf-376	72	1	lee	PERSON
gujaf-376	72	2	2023	CARDINAL
gujaf-376	73	1	sakawa	PERSON
gujaf-376	73	2	2020	DATE
gujaf-376	73	3	japan	GPE
gujaf-376	74	1	500	CARDINAL
gujaf-376	74	2	japanese	NORP
gujaf-376	74	3	2010	DATE
gujaf-376	74	4	2016	DATE
gujaf-376	74	5	2924	CARDINAL
gujaf-376	75	1	japanese	NORP
gujaf-376	77	1	indy	PERSON
gujaf-376	77	2	uzliawati	ORG
gujaf-376	77	3	2023	CARDINAL
gujaf-376	78	1	the indonesia stock exchange	ORG
gujaf-376	78	2	between the years 2017	DATE
gujaf-376	78	3	2021	DATE
gujaf-376	82	1	leny	ORG
gujaf-376	82	2	nurul	ORG
gujaf-376	82	3	2023	CARDINAL
gujaf-376	83	1	the indonesia stock exchange	ORG
gujaf-376	83	2	the years 2018	DATE
gujaf-376	83	3	2021	CARDINAL
gujaf-376	84	1	76	CARDINAL
gujaf-376	84	2	23	CARDINAL
gujaf-376	85	1	vol.6	NORP
gujaf-376	85	2	1, april,	DATE
gujaf-376	85	3	2025	CARDINAL
gujaf-376	85	4	157	CARDINAL
gujaf-376	87	1	2023	CARDINAL
gujaf-376	87	2	nigeria	GPE
gujaf-376	88	1	2010	DATE
gujaf-376	88	2	2021	CARDINAL
gujaf-376	88	3	35	CARDINAL
gujaf-376	88	4	nigeria	GPE
gujaf-376	89	1	2023	CARDINAL
gujaf-376	90	1	47	CARDINAL
gujaf-376	90	2	between 2017	CARDINAL
gujaf-376	90	3	2021	CARDINAL
gujaf-376	91	1	36	CARDINAL
gujaf-376	95	1	3.0	CARDINAL
gujaf-376	95	2	nigerian	NORP
gujaf-376	96	1	104	CARDINAL
gujaf-376	96	2	nigerian	NORP
gujaf-376	97	1	1967	DATE
gujaf-376	97	2	vol.6	NORP
gujaf-376	97	3	1, april,	DATE
gujaf-376	97	4	2025	CARDINAL
gujaf-376	97	5	158	CARDINAL
gujaf-376	98	1	eighty-four	CARDINAL
gujaf-376	98	2	84	CARDINAL
gujaf-376	98	3	ten	CARDINAL
gujaf-376	100	1	annual	DATE
gujaf-376	100	2	wall street journal	ORG
gujaf-376	101	1	2011	DATE
gujaf-376	101	2	2023	CARDINAL
gujaf-376	102	1	2021	CARDINAL
gujaf-376	102	2	nigeria	GPE
gujaf-376	102	3	𝑇𝑜𝑏𝑖𝑛𝑄𝑖𝑡	ORG
gujaf-376	102	4	+ 𝛽1	DATE
gujaf-376	102	5	tobin	PERSON
gujaf-376	102	6	1	CARDINAL
gujaf-376	102	7	tobin	ORG
gujaf-376	103	1	𝐷𝑒𝑏𝑡 𝐵𝑜𝑜𝑘	PERSON
gujaf-376	103	2	2020	DATE
gujaf-376	103	3	antoro	ORG
gujaf-376	103	4	2020	DATE
gujaf-376	103	5	𝑇𝑜𝑡𝑎𝑙	ORG
gujaf-376	103	6	sumarno & setiawan	ORG
gujaf-376	103	7	2023	CARDINAL
gujaf-376	103	8	budiman & mahadwartha	ORG
gujaf-376	104	1	vol.6	NORP
gujaf-376	104	2	1, april,	DATE
gujaf-376	104	3	2023	CARDINAL
gujaf-376	104	4	alexandria & radianto	ORG
gujaf-376	104	5	2023	CARDINAL
gujaf-376	106	1	𝑠ℎ𝑎𝑟𝑒 𝑐𝑎𝑝𝑖𝑡𝑎𝑙 𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 akmalia &aliya	ORG
gujaf-376	106	2	2022	CARDINAL
gujaf-376	106	3	2023	CARDINAL
gujaf-376	106	4	𝑠ℎ𝑎𝑟𝑒𝑠 𝑜𝑤𝑛𝑒𝑑	PERSON
gujaf-376	106	5	𝑜𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔 silalahia & lestari	ORG
gujaf-376	106	6	2023	CARDINAL
gujaf-376	106	7	2023	CARDINAL
gujaf-376	106	8	2022	CARDINAL
gujaf-376	106	9	5%	PERCENT
gujaf-376	106	10	wulandari & setiawan	ORG
gujaf-376	106	11	2021	CARDINAL
gujaf-376	106	12	abdullah	PERSON
gujaf-376	106	13	2019	DATE
gujaf-376	106	14	4.0	CARDINAL
gujaf-376	106	15	2	CARDINAL
gujaf-376	108	1	max	PERSON
gujaf-376	108	2	1,092	CARDINAL
gujaf-376	108	3	55.33112	CARDINAL
gujaf-376	108	4	1,092	CARDINAL
gujaf-376	108	5	1,092	CARDINAL
gujaf-376	108	6	0.031426	MONEY
gujaf-376	108	7	1,092	CARDINAL
gujaf-376	108	8	0.77321	MONEY
gujaf-376	108	9	2024	DATE
gujaf-376	109	1	2	CARDINAL
gujaf-376	109	2	tobin	ORG
gujaf-376	109	3	5.27	CARDINAL
gujaf-376	109	4	7.05	CARDINAL
gujaf-376	109	5	55.33	CARDINAL
gujaf-376	110	1	higher than 1	CARDINAL
gujaf-376	111	1	7.05	CARDINAL
gujaf-376	112	1	55.33	CARDINAL
gujaf-376	113	1	0.0174	CARDINAL
gujaf-376	113	2	1.74%	PERCENT
gujaf-376	113	3	0.1014	CARDINAL
gujaf-376	113	4	0.0013	CARDINAL
gujaf-376	113	5	vol.6	NORP
gujaf-376	113	6	1, april	DATE
gujaf-376	113	7	2025	CARDINAL
gujaf-376	113	8	160	CARDINAL
gujaf-376	113	9	0.13%	PERCENT
gujaf-376	113	10	0.061	CARDINAL
gujaf-376	113	11	6.1%	PERCENT
gujaf-376	114	1	0.509	CARDINAL
gujaf-376	114	2	50.9%	PERCENT
gujaf-376	114	3	nigeria	GPE
gujaf-376	114	4	0.105	CARDINAL
gujaf-376	115	1	31.09%	PERCENT
gujaf-376	115	2	0.7723	ORG
gujaf-376	115	3	77.23%	PERCENT
gujaf-376	116	1	0.0047	CARDINAL
gujaf-376	116	2	0.047%	PERCENT
gujaf-376	116	3	0.0062	CARDINAL
gujaf-376	116	4	0.00024	CARDINAL
gujaf-376	116	5	zero	CARDINAL
gujaf-376	116	6	0.0314	CARDINAL
gujaf-376	116	7	3.14%	PERCENT
gujaf-376	117	1	0.5127	CARDINAL
gujaf-376	117	2	51.27%	PERCENT
gujaf-376	117	3	0.1063	CARDINAL
gujaf-376	117	4	0.3109	CARDINAL
gujaf-376	117	5	0.7723	ORG
gujaf-376	117	6	31.09%	PERCENT
gujaf-376	117	7	77.23%	PERCENT
gujaf-376	119	1	3	CARDINAL
gujaf-376	119	2	1	CARDINAL
gujaf-376	119	3	1.17	CARDINAL
gujaf-376	119	4	1.13	CARDINAL
gujaf-376	119	5	1.15	CARDINAL
gujaf-376	119	6	2024	DATE
gujaf-376	120	1	3	CARDINAL
gujaf-376	121	1	one	CARDINAL
gujaf-376	122	1	more than 5	CARDINAL
gujaf-376	122	2	at least 10	CARDINAL
gujaf-376	122	3	1995	DATE
gujaf-376	122	4	2001	DATE
gujaf-376	123	1	4.3	CARDINAL
gujaf-376	123	2	vol.6	NORP
gujaf-376	123	3	1, april,	DATE
gujaf-376	125	1	vifs	PERSON
gujaf-376	125	2	0.2	CARDINAL
gujaf-376	127	1	4	CARDINAL
gujaf-376	128	1	4.11 0.000	CARDINAL
gujaf-376	128	2	7.3 0.000	CARDINAL
gujaf-376	128	3	11.4 0.000	CARDINAL
gujaf-376	128	4	3.852655 9.2 0.000	MONEY
gujaf-376	128	5	2.16 0.031	CARDINAL
gujaf-376	128	6	8.3 0.000	QUANTITY
gujaf-376	128	7	3.4 0.007	CARDINAL
gujaf-376	128	8	28.99384	CARDINAL
gujaf-376	128	9	0.177	CARDINAL
gujaf-376	128	10	0.39 7.87	CARDINAL
gujaf-376	128	11	0.0963	MONEY
gujaf-376	128	12	28.73	CARDINAL
gujaf-376	128	13	0.7964	CARDINAL
gujaf-376	128	14	2024	CARDINAL
gujaf-376	128	15	4	CARDINAL
gujaf-376	128	16	nigeria	GPE
gujaf-376	128	17	tobin	ORG
gujaf-376	129	1	0.0632	CARDINAL
gujaf-376	129	2	6.32%	PERCENT
gujaf-376	131	1	wald chi	PERSON
gujaf-376	131	2	7.87	CARDINAL
gujaf-376	131	3	0.0963	CARDINAL
gujaf-376	131	4	0.1	CARDINAL
gujaf-376	132	1	0.7964	ORG
gujaf-376	133	1	0.177	CARDINAL
gujaf-376	133	2	zero	CARDINAL
gujaf-376	134	1	0.1183	CARDINAL
gujaf-376	135	1	0.000	CARDINAL
gujaf-376	135	2	nigeria	GPE
gujaf-376	136	1	0.5511	CARDINAL
gujaf-376	137	1	vol.6	NORP
gujaf-376	137	2	1, april	DATE
gujaf-376	137	3	2025	CARDINAL
gujaf-376	137	4	162	CARDINAL
gujaf-376	138	1	nigeria	GPE
gujaf-376	139	1	0.2206	CARDINAL
gujaf-376	140	1	0.031	CARDINAL
gujaf-376	140	2	nigeria	GPE
gujaf-376	141	1	0.1181	ORG
gujaf-376	142	1	0.007	CARDINAL
gujaf-376	142	2	nigeria	GPE
gujaf-376	143	1	nigeria	GPE
gujaf-376	146	1	2020	DATE
gujaf-376	147	1	diab	PERSON
gujaf-376	147	2	2021	CARDINAL
gujaf-376	147	3	2023	CARDINAL
gujaf-376	147	4	2023	CARDINAL
gujaf-376	147	5	nigeria	GPE
gujaf-376	150	1	2020	DATE
gujaf-376	150	2	eddy	PERSON
gujaf-376	150	3	2023	CARDINAL
gujaf-376	150	4	indy	PERSON
gujaf-376	150	5	2023	CARDINAL
gujaf-376	151	1	nigeria	GPE
gujaf-376	152	1	abdulfatah et al	PERSON
gujaf-376	153	1	2023	CARDINAL
gujaf-376	154	1	hashmi et al	PERSON
gujaf-376	154	2	2023	CARDINAL
gujaf-376	154	3	waris	PERSON
gujaf-376	154	4	din	PERSON
gujaf-376	154	5	2023	CARDINAL
gujaf-376	154	6	2023	CARDINAL
gujaf-376	154	7	vol.6	NORP
gujaf-376	154	8	1, april,	DATE
gujaf-376	154	9	2025	CARDINAL
gujaf-376	154	10	163	CARDINAL
gujaf-376	156	1	setiawan	PERSON
gujaf-376	156	2	2021	CARDINAL
gujaf-376	156	3	2022	CARDINAL
gujaf-376	156	4	setiawan	PERSON
gujaf-376	156	5	2023	CARDINAL
gujaf-376	157	1	5.0	CARDINAL
gujaf-376	157	2	nigeria	GPE
gujaf-376	158	1	i.	PERSON
gujaf-376	163	1	i. securities and exchange commission	ORG
gujaf-376	163	2	sec	ORG
gujaf-376	163	3	nigerian exchange	ORG
gujaf-376	166	1	abubakar	PERSON
gujaf-376	166	2	d., & daikwo, a.	ORG
gujaf-376	166	3	2019	DATE
gujaf-376	167	1	nigeria	GPE
gujaf-376	168	1	international journal of research	ORG
gujaf-376	168	2	6(5	CARDINAL
gujaf-376	168	3	269	CARDINAL
gujaf-376	168	4	agustia	ORG
gujaf-376	168	5	d.	NORP
gujaf-376	168	6	dianawati	GPE
gujaf-376	168	7	w., & indah	ORG
gujaf-376	168	8	d. r. a.	NORP
gujaf-376	168	9	2019	DATE
gujaf-376	170	1	10(2	DATE
gujaf-376	171	1	a., & aliyah	ORG
gujaf-376	171	2	s. a.	PERSON
gujaf-376	171	3	2022	CARDINAL
gujaf-376	173	1	jurnal manajemen bisnis	ORG
gujaf-376	173	2	9(2	CARDINAL
gujaf-376	173	3	274	CARDINAL
gujaf-376	174	1	gusau journal of accounting	ORG
gujaf-376	174	2	vol.6	NORP
gujaf-376	174	3	1, april	DATE
gujaf-376	174	4	2025	CARDINAL
gujaf-376	174	5	164	CARDINAL
gujaf-376	174	6	alexandria	GPE
gujaf-376	174	7	v. a., & radianto	ORG
gujaf-376	174	8	w. e. d.	PERSON
gujaf-376	174	9	2023	CARDINAL
gujaf-376	175	1	inovbiz	PERSON
gujaf-376	175	2	indonesia stock exchange	ORG
gujaf-376	175	3	2012-2021	DATE
gujaf-376	176	1	inovbiz	NORP
gujaf-376	176	2	jurnal inovasi bisnis	ORG
gujaf-376	176	3	11	CARDINAL
gujaf-376	178	1	alhababsah	PERSON
gujaf-376	178	2	s.	PERSON
gujaf-376	178	3	2019	DATE
gujaf-376	179	1	jordan	GPE
gujaf-376	180	1	journal of international accounting	ORG
gujaf-376	180	2	35	CARDINAL
gujaf-376	181	1	alkurdi, a.	PERSON
gujaf-376	181	2	hamad	PERSON
gujaf-376	181	3	h., & elmarzouky	ORG
gujaf-376	181	4	m.	PERSON
gujaf-376	181	5	2021	CARDINAL
gujaf-376	182	1	jordanian	NORP
gujaf-376	183	1	8(1	CARDINAL
gujaf-376	185	1	antoro	PERSON
gujaf-376	185	2	w.	PERSON
gujaf-376	185	3	a., & asih	ORG
gujaf-376	185	4	2020	DATE
gujaf-376	186	1	the indonesia stock exchange	ORG
gujaf-376	186	2	2014-2018	DATE
gujaf-376	187	1	36–43	CARDINAL
gujaf-376	188	1	balogun	PERSON
gujaf-376	188	2	j. e.	PERSON
gujaf-376	189	1	s. e., yahaya	PERSON
gujaf-376	189	2	o. a.	PERSON
gujaf-376	189	3	s. g.	PERSON
gujaf-376	189	4	2023	CARDINAL
gujaf-376	190	1	nigeria	GPE
gujaf-376	191	1	nigerian journal of accounting	ORG
gujaf-376	191	2	15(1	CARDINAL
gujaf-376	191	3	85	CARDINAL
gujaf-376	192	1	j. (	PERSON
gujaf-376	192	2	1991	DATE
gujaf-376	194	1	journal of management	ORG
gujaf-376	194	2	17(1	CARDINAL
gujaf-376	194	3	99	CARDINAL
gujaf-376	195	1	r.	NORP
gujaf-376	195	2	m., & gilbert	ORG
gujaf-376	195	3	r. e.	PERSON
gujaf-376	195	4	2019	DATE
gujaf-376	196	1	38	CARDINAL
gujaf-376	196	2	2	CARDINAL
gujaf-376	196	3	malaysian	NORP
gujaf-376	197	1	https://www.researchgate.net/publication/324826997	DATE
gujaf-376	198	1	budiman	PERSON
gujaf-376	198	2	a., & mahadwartha	ORG
gujaf-376	198	3	p. a.	PERSON
gujaf-376	198	4	2023	CARDINAL
gujaf-376	199	1	the indonesia stock exchange	ORG
gujaf-376	200	1	jurnal al-qardh	PERSON
gujaf-376	200	2	8(1	CARDINAL
gujaf-376	202	1	bushee	PERSON
gujaf-376	202	2	b. j.	PERSON
gujaf-376	202	3	1998	DATE
gujaf-376	204	1	73(3	CARDINAL
gujaf-376	204	2	305	CARDINAL
gujaf-376	205	1	m., hersugondo, h.	PERSON
gujaf-376	205	2	septiviardi	ORG
gujaf-376	205	3	d., & dapit pamungkas	ORG
gujaf-376	205	4	i.	PERSON
gujaf-376	205	5	2020	DATE
gujaf-376	208	1	12	CARDINAL
gujaf-376	208	2	11	CARDINAL
gujaf-376	209	1	t. j.	PERSON
gujaf-376	209	2	loutskina	GPE
gujaf-376	209	3	e., & tian	ORG
gujaf-376	209	4	x.	GPE
gujaf-376	209	5	2023	CARDINAL
gujaf-376	211	1	journal of financial economics	ORG
gujaf-376	211	2	147(2	CARDINAL
gujaf-376	211	3	336–362	CARDINAL
gujaf-376	212	1	https://doi.org/10.1016/j.jfineco.2022.12.003 chrisman	PERSON
gujaf-376	212	2	j. j.	PERSON
gujaf-376	212	3	j. h.	PERSON
gujaf-376	212	4	pearson	PERSON
gujaf-376	212	5	a. w.	PERSON
gujaf-376	212	6	& barnett	PERSON
gujaf-376	212	7	t.	GPE
gujaf-376	212	8	2015	CARDINAL
gujaf-376	214	1	39(2	CARDINAL
gujaf-376	214	2	237	CARDINAL
gujaf-376	215	1	collins	PERSON
gujaf-376	215	2	2019	DATE
gujaf-376	218	1	gusau journal of accounting	ORG
gujaf-376	218	2	vol.6	NORP
gujaf-376	218	3	1, april	DATE
gujaf-376	218	4	2025	CARDINAL
gujaf-376	218	5	165	CARDINAL
gujaf-376	218	6	diab	GPE
gujaf-376	218	7	a.	PERSON
gujaf-376	218	8	abdelazim	ORG
gujaf-376	218	9	s. i.	PERSON
gujaf-376	218	10	a. b. m.	PERSON
gujaf-376	218	11	2023	CARDINAL
gujaf-376	219	1	egypt	GPE
gujaf-376	220	1	journal of financial	ORG
gujaf-376	220	2	21(3	CARDINAL
gujaf-376	220	3	509–525	CARDINAL
gujaf-376	221	1	droblyen	PERSON
gujaf-376	221	2	e.	PERSON
gujaf-376	221	3	2023	CARDINAL
gujaf-376	223	1	edmans	NORP
gujaf-376	223	2	a.	PERSON
gujaf-376	223	3	2014	DATE
gujaf-376	225	1	annual	DATE
gujaf-376	225	2	6	CARDINAL
gujaf-376	225	3	23-50	CARDINAL
gujaf-376	226	1	r., & stulz	ORG
gujaf-376	226	2	r. m.	PERSON
gujaf-376	226	3	2009	DATE
gujaf-376	228	1	journal of financial economics	ORG
gujaf-376	228	2	92(3	CARDINAL
gujaf-376	228	3	342	CARDINAL
gujaf-376	229	1	n.	PERSON
gujaf-376	229	2	pizzo	PERSON
gujaf-376	229	3	m., & ricciardi	ORG
gujaf-376	229	4	2023	CARDINAL
gujaf-376	231	1	10.4018/978	CARDINAL
gujaf-376	231	2	ferreira	GPE
gujaf-376	231	3	m. a.	PERSON
gujaf-376	231	4	2008	DATE
gujaf-376	233	1	journal of financial economics	ORG
gujaf-376	233	2	499	CARDINAL
gujaf-376	235	1	2023	CARDINAL
gujaf-376	236	1	the indonesia stock exchange	ORG
gujaf-376	236	2	2016-2021	DATE
gujaf-376	237	1	us	GPE
gujaf-376	237	2	20(1	CARDINAL
gujaf-376	239	1	fosberg	PERSON
gujaf-376	239	2	r. h.	PERSON
gujaf-376	239	3	2023	CARDINAL
gujaf-376	241	1	20(2	CARDINAL
gujaf-376	241	2	56–64	CARDINAL
gujaf-376	242	1	fujianti	PERSON
gujaf-376	242	2	l.	PERSON
gujaf-376	242	3	keiko hubbansyah	PERSON
gujaf-376	242	4	a.	PERSON
gujaf-376	242	5	siswono, s., & sinaga	PERSON
gujaf-376	242	6	2020	DATE
gujaf-376	243	1	the indonesia stock exchange	ORG
gujaf-376	244	1	http://journal.univpancasila.ac.id/index.php/inquisitive/. gillan	PERSON
gujaf-376	244	2	s. l.	PERSON
gujaf-376	244	3	& starks	ORG
gujaf-376	244	4	l. t.	PERSON
gujaf-376	244	5	2003	DATE
gujaf-376	246	1	13(2	CARDINAL
gujaf-376	246	2	4-22	CARDINAL
gujaf-376	247	1	gupta	GPE
gujaf-376	247	2	n., & mer	ORG
gujaf-376	247	3	2023	CARDINAL
gujaf-376	248	1	indian	NORP
gujaf-376	250	1	indy	PERSON
gujaf-376	250	2	l. a.	PERSON
gujaf-376	250	3	uzliawati	ORG
gujaf-376	250	4	l., & yulianto	ORG
gujaf-376	250	5	a. s.	PERSON
gujaf-376	250	6	2023	CARDINAL
gujaf-376	252	1	13	CARDINAL
gujaf-376	252	2	1	CARDINAL
gujaf-376	253	1	m.	PERSON
gujaf-376	253	2	s. m.	PERSON
gujaf-376	253	3	arifin	GPE
gujaf-376	253	4	z.	PERSON
gujaf-376	253	5	bachtiar	PERSON
gujaf-376	253	6	f.	PERSON
gujaf-376	253	7	2021	CARDINAL
gujaf-376	254	1	indonesia	GPE
gujaf-376	255	1	the journal of asian finance	ORG
gujaf-376	255	2	423	CARDINAL
gujaf-376	256	1	kenton	GPE
gujaf-376	256	2	w.	PERSON
gujaf-376	256	3	2021	CARDINAL
gujaf-376	260	1	gusau journal of accounting	ORG
gujaf-376	260	2	vol.6	NORP
gujaf-376	260	3	1, april	DATE
gujaf-376	260	4	2025	CARDINAL
gujaf-376	260	5	166	CARDINAL
gujaf-376	260	6	krause	ORG
gujaf-376	260	7	t. a.	GPE
gujaf-376	260	8	2016	CARDINAL
gujaf-376	262	1	24(1	CARDINAL
gujaf-376	262	2	5681	DATE
gujaf-376	263	1	kusnadi	PERSON
gujaf-376	263	2	wang	PERSON
gujaf-376	263	3	j., & xu	ORG
gujaf-376	263	4	l.	PERSON
gujaf-376	263	5	2022	CARDINAL
gujaf-376	265	1	journal of international financial markets	ORG
gujaf-376	265	2	78, 101559	DATE
gujaf-376	267	1	leny suzan, & nurul	ORG
gujaf-376	267	2	izza ramadhani	PERSON
gujaf-376	268	1	2023	CARDINAL
gujaf-376	270	1	jurnal akuntansi	PERSON
gujaf-376	270	2	401–420	CARDINAL
gujaf-376	272	1	b.	PERSON
gujaf-376	272	2	yuvisa ibrani	PERSON
gujaf-376	272	3	e., & uzliawati	ORG
gujaf-376	272	4	l.	PERSON
gujaf-376	272	5	2023	CARDINAL
gujaf-376	273	1	the indonesia stock exchange	ORG
gujaf-376	274	1	2(6	CARDINAL
gujaf-376	274	2	602–618	CARDINAL
gujaf-376	276	1	m.	PERSON
gujaf-376	276	2	yazdifar	ORG
gujaf-376	276	3	h.	PERSON
gujaf-376	276	4	eskandar	PERSON
gujaf-376	276	5	h., & namazi	ORG
gujaf-376	276	6	n. r.	PERSON
gujaf-376	276	7	2022	CARDINAL
gujaf-376	277	1	iran	GPE
gujaf-376	279	1	https://doi.org/10.3390/jrfm15070290	GPE
gujaf-376	280	1	morck	NORP
gujaf-376	280	2	r.	NORP
gujaf-376	280	3	a., & vishny	ORG
gujaf-376	280	4	r. w.	PERSON
gujaf-376	280	5	1988	DATE
gujaf-376	282	1	journal of financial economics	ORG
gujaf-376	282	2	20(1-2	CARDINAL
gujaf-376	282	3	293	CARDINAL
gujaf-376	283	1	a., abdulai	PERSON
gujaf-376	283	2	m., & baffour	ORG
gujaf-376	283	3	2020	DATE
gujaf-376	284	1	ghana	GPE
gujaf-376	285	1	asian journal of economics	ORG
gujaf-376	285	2	7(1	DATE
gujaf-376	285	3	36	CARDINAL
gujaf-376	285	4	45	CARDINAL
gujaf-376	287	1	t., & gupta	ORG
gujaf-376	287	2	a.	PERSON
gujaf-376	287	3	2023	CARDINAL
gujaf-376	288	1	india	GPE
gujaf-376	289	1	353–370	CARDINAL
gujaf-376	291	1	nurhidayati	GPE
gujaf-376	291	2	n. & santoso	ORG
gujaf-376	291	3	a.	PERSON
gujaf-376	291	4	2022	CARDINAL
gujaf-376	293	1	jkbm	PERSON
gujaf-376	293	2	jurnal konsep	ORG
gujaf-376	293	3	bisnis dan manajemen	PERSON
gujaf-376	293	4	9(1	CARDINAL
gujaf-376	293	5	67–77	CARDINAL
gujaf-376	294	1	g. e.	PERSON
gujaf-376	294	2	isah	PERSON
gujaf-376	294	3	s., & awotomilusi	ORG
gujaf-376	294	4	n. s.	PERSON
gujaf-376	294	5	2020	DATE
gujaf-376	295	1	nigeria	GPE
gujaf-376	296	1	journal of accounting	ORG
gujaf-376	296	2	3(2	CARDINAL
gujaf-376	296	3	214–228.mendeley+1jasf.upnjatim.ac.id+1	GPE
gujaf-376	297	1	putro	GPE
gujaf-376	297	2	d. c.,	GPE
gujaf-376	297	3	a.	PERSON
gujaf-376	297	4	2021	CARDINAL
gujaf-376	299	1	2	CARDINAL
gujaf-376	299	2	27	CARDINAL
gujaf-376	299	3	26	CARDINAL
gujaf-376	300	1	li	PERSON
gujaf-376	300	2	w.	PERSON
gujaf-376	300	3	liu	PERSON
gujaf-376	300	4	huang	PERSON
gujaf-376	300	5	c.	PERSON
gujaf-376	300	6	2022	CARDINAL
gujaf-376	301	1	chinese	NORP
gujaf-376	302	1	plos one	PERSON
gujaf-376	302	2	17(3 march	DATE
gujaf-376	304	1	saidi	PERSON
gujaf-376	304	2	a. s.	PERSON
gujaf-376	304	3	s. (2018	ORG
gujaf-376	305	1	nigeria	GPE
gujaf-376	306	1	international journal of academic research	ORG
gujaf-376	306	2	8(9	CARDINAL
gujaf-376	306	3	1–10	CARDINAL
gujaf-376	307	1	gusau journal of accounting	ORG
gujaf-376	307	2	vol.6	NORP
gujaf-376	307	3	1, april,	DATE
gujaf-376	307	4	2025	CARDINAL
gujaf-376	307	5	167	CARDINAL
gujaf-376	307	6	sakawa	ORG
gujaf-376	307	7	h., & watanabel	ORG
gujaf-376	307	8	2020	DATE
gujaf-376	309	1	switzerland	GPE
gujaf-376	310	1	santi novita	PERSON
gujaf-376	310	2	m. s.	PERSON
gujaf-376	310	3	2020	DATE
gujaf-376	312	1	jurnal akuntansi	PERSON
gujaf-376	312	2	219	CARDINAL
gujaf-376	313	1	https://doi.org/10.24912/ja.v24i2.692 singh	ORG
gujaf-376	313	2	s., & rastogi	ORG
gujaf-376	313	3	s.	PERSON
gujaf-376	313	4	2023	CARDINAL
gujaf-376	315	1	shao	PERSON
gujaf-376	315	2	l.	PERSON
gujaf-376	315	3	2019	DATE
gujaf-376	316	1	nigerian	NORP
gujaf-376	317	1	international journal of academic research	ORG
gujaf-376	317	2	10(3	CARDINAL
gujaf-376	317	3	64–73	CARDINAL
gujaf-376	318	1	sumarno	ORG
gujaf-376	318	2	r. a.	PERSON
gujaf-376	318	3	& setiawan	ORG
gujaf-376	318	4	2023	CARDINAL
gujaf-376	320	1	journal of economics	ORG
gujaf-376	322	1	suriawinata	PERSON
gujaf-376	322	2	i. s.	PERSON
gujaf-376	322	3	d. m.	PERSON
gujaf-376	322	4	2022	CARDINAL
gujaf-376	323	1	indonesian	NORP
gujaf-376	324	1	dan kewirausahaan	PERSON
gujaf-376	324	2	24(1	CARDINAL
gujaf-376	324	3	91–104	LOC
gujaf-376	326	1	suzan	GPE
gujaf-376	326	2	l., & utari	ORG
gujaf-376	326	3	a. r.	PERSON
gujaf-376	326	4	2022	CARDINAL
gujaf-376	327	1	the indonesia stock exchange	ORG
gujaf-376	327	2	2017-2020	CARDINAL
gujaf-376	327	3	12	CARDINAL
gujaf-376	327	4	2	CARDINAL
gujaf-376	328	1	thompson	ORG
gujaf-376	328	2	r., & weisbach	ORG
gujaf-376	328	3	d. a.	PERSON
gujaf-376	328	4	2012	DATE
gujaf-376	329	1	chicago	GPE
gujaf-376	329	2	chicago	GPE
gujaf-376	331	1	uche	ORG
gujaf-376	331	2	2021	CARDINAL
gujaf-376	332	1	nigeria	GPE
gujaf-376	333	1	international journal of advances	ORG
gujaf-376	333	2	3	CARDINAL
gujaf-376	333	3	3269	DATE
gujaf-376	334	1	2024	CARDINAL
gujaf-376	336	1	yaghoobi, a., & khansalar	ORG
gujaf-376	336	2	2022	CARDINAL
gujaf-376	337	1	nigerian	NORP
gujaf-376	338	1	international research journal of accounting	ORG
gujaf-376	338	2	13(7	CARDINAL
gujaf-376	338	3	12–27	CARDINAL
gujaf-376	339	1	zeume	PERSON
gujaf-376	339	2	s.	PERSON
gujaf-376	339	3	2017	CARDINAL
gujaf-376	341	1	1457-1489	CARDINAL