id	sid	eid	entity	type
gujaf-378	1	1	microsoft	ORG
gujaf-378	1	2	hassan	PERSON
gujaf-378	1	3	6 1	CARDINAL
gujaf-378	1	4	vol.6	NORP
gujaf-378	1	5	1, april	DATE
gujaf-378	1	6	2025	CARDINAL
gujaf-378	1	7	189	CARDINAL
gujaf-378	1	8	nairobi stock exchange	ORG
gujaf-378	1	9	mehreteab yonas kiflom1	PERSON
gujaf-378	1	10	zhang rui2	PERSON
gujaf-378	1	11	asif jam muhammad farooq4	PERSON
gujaf-378	1	12	lukman jimoh rahim5	PERSON
gujaf-378	1	13	1,2,3,4school	CARDINAL
gujaf-378	1	14	jiangxi university of finance	ORG
gujaf-378	1	15	nanchang	GPE
gujaf-378	1	16	china 5	ORG
gujaf-378	1	17	university of jos	ORG
gujaf-378	1	18	yonas2015.yk@gmail.com	ORG
gujaf-378	4	1	the nairobi securities exchange	ORG
gujaf-378	5	1	56	CARDINAL
gujaf-378	5	2	23	CARDINAL
gujaf-378	5	3	2016	CARDINAL
gujaf-378	5	4	2023	CARDINAL
gujaf-378	7	1	0.137	CARDINAL
gujaf-378	7	2	0.05	CARDINAL
gujaf-378	7	3	0.331	CARDINAL
gujaf-378	7	4	0.01	CARDINAL
gujaf-378	8	1	0.01	CARDINAL
gujaf-378	8	2	0.1	CARDINAL
gujaf-378	8	3	0.013	CARDINAL
gujaf-378	8	4	0.1	CARDINAL
gujaf-378	9	1	0.471	CARDINAL
gujaf-378	9	2	four	CARDINAL
gujaf-378	9	3	47.1 %	PERCENT
gujaf-378	11	1	the nairobi stock exchange	ORG
gujaf-378	12	1	kenya	GPE
gujaf-378	14	1	jel	ORG
gujaf-378	14	2	g14	ORG
gujaf-378	14	3	1.0	CARDINAL
gujaf-378	15	1	statements1	ORG
gujaf-378	16	1	2020	DATE
gujaf-378	17	1	cohen et al.	PERSON
gujaf-378	17	2	2022	CARDINAL
gujaf-378	18	1	1	CARDINAL
gujaf-378	19	1	gusau journal of accounting	ORG
gujaf-378	19	2	vol.6	NORP
gujaf-378	19	3	1, april	DATE
gujaf-378	19	4	2025	CARDINAL
gujaf-378	19	5	190	CARDINAL
gujaf-378	19	6	one	CARDINAL
gujaf-378	19	7	2020	DATE
gujaf-378	21	1	2011	DATE
gujaf-378	21	2	2016	DATE
gujaf-378	23	1	1968	DATE
gujaf-378	23	2	lugbenga	PERSON
gujaf-378	23	3	atanda	GPE
gujaf-378	23	4	2014	DATE
gujaf-378	24	1	2021	CARDINAL
gujaf-378	25	1	2022	CARDINAL
gujaf-378	25	2	2017	DATE
gujaf-378	27	1	2004	DATE
gujaf-378	28	1	first	ORDINAL
gujaf-378	28	2	barth et al.	PERSON
gujaf-378	28	3	2023	CARDINAL
gujaf-378	28	4	perera	PERSON
gujaf-378	28	5	2010	DATE
gujaf-378	29	1	one	CARDINAL
gujaf-378	29	2	salman et al.	PERSON
gujaf-378	29	3	2024	DATE
gujaf-378	30	1	the nairobi securities exchange	ORG
gujaf-378	30	2	east africa	GPE
gujaf-378	30	3	$13.6 billion	MONEY
gujaf-378	30	4	2024	CARDINAL
gujaf-378	30	5	2024	CARDINAL
gujaf-378	31	1	1954	DATE
gujaf-378	31	2	the world federation	ORG
gujaf-378	31	3	african	NORP
gujaf-378	31	4	the association of futures markets	ORG
gujaf-378	31	5	the united nations’ sustainable	ORG
gujaf-378	31	6	sse	ORG
gujaf-378	31	7	nse.co.ke	GPE
gujaf-378	31	8	n.d.	GPE
gujaf-378	32	1	first	ORDINAL
gujaf-378	32	2	kenya	GPE
gujaf-378	32	3	2001	DATE
gujaf-378	32	4	2017	DATE
gujaf-378	34	1	2017	CARDINAL
gujaf-378	34	2	2024	DATE
gujaf-378	34	3	1	CARDINAL
gujaf-378	34	4	gusau journal of accounting	ORG
gujaf-378	34	5	vol.6	NORP
gujaf-378	34	6	1, april	DATE
gujaf-378	34	7	2025	CARDINAL
gujaf-378	34	8	191	CARDINAL
gujaf-378	34	9	african	NORP
gujaf-378	34	10	1	CARDINAL
gujaf-378	35	1	nairobi securities exchange	ORG
gujaf-378	37	1	kenyan	NORP
gujaf-378	40	1	first	ORDINAL
gujaf-378	41	1	second	ORDINAL
gujaf-378	42	1	third	ORDINAL
gujaf-378	44	1	section 2	LAW
gujaf-378	45	1	section 3	LAW
gujaf-378	46	1	section 4	LAW
gujaf-378	47	1	section 5	LAW
gujaf-378	48	1	1979	DATE
gujaf-378	49	1	miller & rock	ORG
gujaf-378	49	2	1985	DATE
gujaf-378	50	1	gordon	PERSON
gujaf-378	50	2	1959	DATE
gujaf-378	50	3	1962	DATE
gujaf-378	51	1	modigliani-miller	ORG
gujaf-378	51	2	vol.6	NORP
gujaf-378	51	3	1, april	DATE
gujaf-378	51	4	2025	CARDINAL
gujaf-378	51	5	more than two	CARDINAL
gujaf-378	51	6	bush	PERSON
gujaf-378	52	1	emh	PERSON
gujaf-378	52	2	1970	DATE
gujaf-378	54	1	three	CARDINAL
gujaf-378	55	1	emh	PERSON
gujaf-378	57	1	emh	PERSON
gujaf-378	58	1	1	CARDINAL
gujaf-378	58	2	1	CARDINAL
gujaf-378	60	1	2004	DATE
gujaf-378	60	2	us	GPE
gujaf-378	61	1	barth et al	PERSON
gujaf-378	62	1	2023	CARDINAL
gujaf-378	62	2	1962 to 2014	DATE
gujaf-378	62	3	us	GPE
gujaf-378	63	1	2021	CARDINAL
gujaf-378	63	2	nigeria	GPE
gujaf-378	64	1	bhatia	PERSON
gujaf-378	64	2	90	CARDINAL
gujaf-378	64	3	1993-2016	DATE
gujaf-378	65	1	2022	CARDINAL
gujaf-378	65	2	us	GPE
gujaf-378	66	1	2018	DATE
gujaf-378	66	2	ghana	GPE
gujaf-378	67	1	2018	DATE
gujaf-378	67	2	msp	ORG
gujaf-378	67	3	nigeria	GPE
gujaf-378	68	1	strong relevance gusau journal of accounting	ORG
gujaf-378	68	2	vol.6	NORP
gujaf-378	68	3	1, april,	DATE
gujaf-378	68	4	2025 193	DATE
gujaf-378	68	5	2017	CARDINAL
gujaf-378	68	6	mps	PERSON
gujaf-378	68	7	uk	GPE
gujaf-378	68	8	2013	DATE
gujaf-378	68	9	kenya	GPE
gujaf-378	69	1	ali	PERSON
gujaf-378	69	2	chowdhury	PERSON
gujaf-378	69	3	2010	DATE
gujaf-378	69	4	2021	CARDINAL
gujaf-378	69	5	indonesia	GPE
gujaf-378	70	1	2004	DATE
gujaf-378	70	2	barth et al.	PERSON
gujaf-378	70	3	2023	CARDINAL
gujaf-378	72	1	african	NORP
gujaf-378	75	1	kenya	GPE
gujaf-378	77	1	kenya	GPE
gujaf-378	78	1	msp	ORG
gujaf-378	79	1	kenya	GPE
gujaf-378	81	1	kenya	GPE
gujaf-378	82	1	gusau journal of accounting	ORG
gujaf-378	82	2	vol.6	NORP
gujaf-378	82	3	1, april,	DATE
gujaf-378	82	4	2025	CARDINAL
gujaf-378	82	5	194 3.0	CARDINAL
gujaf-378	82	6	the nairobi securities exchange	ORG
gujaf-378	83	1	56	CARDINAL
gujaf-378	83	2	23	CARDINAL
gujaf-378	83	3	august 2024	DATE
gujaf-378	84	1	kenyan	NORP
gujaf-378	85	1	two	CARDINAL
gujaf-378	85	2	two	CARDINAL
gujaf-378	86	1	392	CARDINAL
gujaf-378	86	2	2016	CARDINAL
gujaf-378	86	3	2023	CARDINAL
gujaf-378	87	1	this study year	DATE
gujaf-378	87	2	2016	DATE
gujaf-378	87	3	2017	CARDINAL
gujaf-378	89	1	msp	ORG
gujaf-378	89	2	annual	DATE
gujaf-378	92	1	17	CARDINAL
gujaf-378	92	2	2	CARDINAL
gujaf-378	92	3	msp	ORG
gujaf-378	94	1	annual	DATE
gujaf-378	96	1	2018	DATE
gujaf-378	97	1	2007	DATE
gujaf-378	98	1	days	DATE
gujaf-378	98	2	weeks	DATE
gujaf-378	98	3	months	DATE
gujaf-378	98	4	quarters	DATE
gujaf-378	98	5	semi-annually	DATE
gujaf-378	98	6	annually	DATE
gujaf-378	99	1	ols	ORG
gujaf-378	100	1	2	CARDINAL
gujaf-378	100	2	kenyan	NORP
gujaf-378	100	3	ksh	ORG
gujaf-378	100	4	kenya	GPE
gujaf-378	101	1	1966	DATE
gujaf-378	101	2	east african	NORP
gujaf-378	102	1	as of may 6	CARDINAL
gujaf-378	102	2	2025	DATE
gujaf-378	102	3	approximately 1kes=129 usd	CARDINAL
gujaf-378	103	1	gusau journal of accounting	ORG
gujaf-378	103	2	vol.6	NORP
gujaf-378	103	3	1, april,	DATE
gujaf-378	103	4	2025	CARDINAL
gujaf-378	103	5	195	MONEY
gujaf-378	103	6	1	CARDINAL
gujaf-378	104	1	regressor	PERSON
gujaf-378	105	1	khalid ahmed	PERSON
gujaf-378	105	2	2024	DATE
gujaf-378	106	1	2	CARDINAL
gujaf-378	106	2	2	CARDINAL
gujaf-378	106	3	1	CARDINAL
gujaf-378	106	4	2017	DATE
gujaf-378	108	1	3	CARDINAL
gujaf-378	108	2	2007	DATE
gujaf-378	111	1	lagrange	GPE
gujaf-378	111	2	ols	ORG
gujaf-378	111	3	4.0	CARDINAL
gujaf-378	111	4	52	CARDINAL
gujaf-378	111	5	3	CARDINAL
gujaf-378	112	1	kenyan	NORP
gujaf-378	113	1	3	CARDINAL
gujaf-378	115	1	dev. min	PERSON
gujaf-378	115	2	max	PERSON
gujaf-378	116	1	msp	ORG
gujaf-378	116	2	393	CARDINAL
gujaf-378	116	3	2.07 200.5	QUANTITY
gujaf-378	116	4	413	CARDINAL
gujaf-378	116	5	-2.05	ORG
gujaf-378	116	6	23.49	CARDINAL
gujaf-378	116	7	412	CARDINAL
gujaf-378	116	8	412	CARDINAL
gujaf-378	116	9	413	CARDINAL
gujaf-378	116	10	2.439	MONEY
gujaf-378	116	11	30.73	CARDINAL
gujaf-378	116	12	vol.6	NORP
gujaf-378	116	13	1, april	DATE
gujaf-378	116	14	2025	CARDINAL
gujaf-378	116	15	the 1st and	DATE
gujaf-378	116	16	99th	ORDINAL
gujaf-378	120	1	4	CARDINAL
gujaf-378	121	1	1	CARDINAL
gujaf-378	121	2	2.36	CARDINAL
gujaf-378	121	3	2.09	CARDINAL
gujaf-378	121	4	1.30	CARDINAL
gujaf-378	122	1	1.07	CARDINAL
gujaf-378	123	1	1.71	CARDINAL
gujaf-378	123	2	5	CARDINAL
gujaf-378	125	1	two	CARDINAL
gujaf-378	126	1	first	ORDINAL
gujaf-378	128	1	second	ORDINAL
gujaf-378	130	1	5	CARDINAL
gujaf-378	130	2	chi-sq	PERSON
gujaf-378	130	3	678.00	CARDINAL
gujaf-378	130	4	0.0000	CARDINAL
gujaf-378	132	1	gusau journal of accounting	ORG
gujaf-378	132	2	vol.6	NORP
gujaf-378	132	3	1, april	DATE
gujaf-378	132	4	2025	CARDINAL
gujaf-378	132	5	197	CARDINAL
gujaf-378	132	6	6	CARDINAL
gujaf-378	133	1	wald	ORG
gujaf-378	133	2	chi-square	PERSON
gujaf-378	133	3	wald	ORG
gujaf-378	133	4	1.1e+05 0.0000	CARDINAL
gujaf-378	133	5	0.05	CARDINAL
gujaf-378	135	1	wooldridge	PERSON
gujaf-378	135	2	friedman	PERSON
gujaf-378	136	1	wooldridge	PERSON
gujaf-378	136	2	first	ORDINAL
gujaf-378	138	1	friedman	PERSON
gujaf-378	140	1	two	CARDINAL
gujaf-378	141	1	7	CARDINAL
gujaf-378	141	2	wooldridge	PERSON
gujaf-378	141	3	friedman	ORG
gujaf-378	141	4	wooldridge	PERSON
gujaf-378	141	5	1.326 0.252	CARDINAL
gujaf-378	141	6	friedman	ORG
gujaf-378	141	7	0.9834	ORG
gujaf-378	141	8	7	CARDINAL
gujaf-378	141	9	0.05	CARDINAL
gujaf-378	142	1	fisher	ORG
gujaf-378	144	1	8	CARDINAL
gujaf-378	145	1	8	CARDINAL
gujaf-378	145	2	fisher	ORG
gujaf-378	146	1	chi	PERSON
gujaf-378	146	2	333.9185 0.0000	CARDINAL
gujaf-378	146	3	0.0000	CARDINAL
gujaf-378	146	4	189.8902	CARDINAL
gujaf-378	146	5	vol.6	NORP
gujaf-378	146	6	1, april,	DATE
gujaf-378	146	7	2025	CARDINAL
gujaf-378	146	8	198	CARDINAL
gujaf-378	146	9	146.2693	CARDINAL
gujaf-378	146	10	210.3306	CARDINAL
gujaf-378	146	11	199.7169	CARDINAL
gujaf-378	146	12	0.0000	MONEY
gujaf-378	146	13	year	DATE
gujaf-378	147	1	0.05	CARDINAL
gujaf-378	149	1	9	CARDINAL
gujaf-378	149	2	6	CARDINAL
gujaf-378	149	3	51	DATE
gujaf-378	149	4	10.02	CARDINAL
gujaf-378	149	5	0.0000	MONEY
gujaf-378	150	1	10	CARDINAL
gujaf-378	151	1	52	CARDINAL
gujaf-378	151	2	1%	PERCENT
gujaf-378	151	3	5%	PERCENT
gujaf-378	151	4	10%	PERCENT
gujaf-378	152	1	10	CARDINAL
gujaf-378	155	1	95%	PERCENT
gujaf-378	157	1	2.55 .014	QUANTITY
gujaf-378	157	2	.331	CARDINAL
gujaf-378	157	3	4.36	CARDINAL
gujaf-378	158	1	0.53	CARDINAL
gujaf-378	158	2	.047	CARDINAL
gujaf-378	158	3	0.21 .833	CARDINAL
gujaf-378	158	4	.133 2016b	DATE
gujaf-378	160	1	2017 .115	CARDINAL
gujaf-378	161	1	1.73	CARDINAL
gujaf-378	162	1	.249	CARDINAL
gujaf-378	162	2	2018	DATE
gujaf-378	163	1	.035	CARDINAL
gujaf-378	163	2	2019 -.307 .075	DATE
gujaf-378	163	3	.000	CARDINAL
gujaf-378	164	1	2020	DATE
gujaf-378	164	2	.079	CARDINAL
gujaf-378	164	3	.000	CARDINAL
gujaf-378	165	1	2021	CARDINAL
gujaf-378	166	1	.000	CARDINAL
gujaf-378	166	2	2022	CARDINAL
gujaf-378	167	1	2023	CARDINAL
gujaf-378	168	1	2.151	CARDINAL
gujaf-378	168	2	1.40 .166	QUANTITY
gujaf-378	168	3	5.226	CARDINAL
gujaf-378	169	1	2.882	CARDINAL
gujaf-378	170	1	1.491	CARDINAL
gujaf-378	170	2	0.471	CARDINAL
gujaf-378	170	3	obs	CARDINAL
gujaf-378	171	1	392	CARDINAL
gujaf-378	171	2	9.086	CARDINAL
gujaf-378	171	3	vol.6	NORP
gujaf-378	171	4	1, april	DATE
gujaf-378	171	5	2025	CARDINAL
gujaf-378	171	6	199	CARDINAL
gujaf-378	172	1	aic	ORG
gujaf-378	172	2	149.046	CARDINAL
gujaf-378	173	1	192.730	CARDINAL
gujaf-378	174	1	msp	ORG
gujaf-378	175	1	1%	PERCENT
gujaf-378	175	2	0.137%	PERCENT
gujaf-378	175	3	msp	ORG
gujaf-378	176	1	5%	PERCENT
gujaf-378	177	1	msp	ORG
gujaf-378	177	2	1%	PERCENT
gujaf-378	177	3	0.331%	PERCENT
gujaf-378	177	4	msp	ORG
gujaf-378	178	1	1%	PERCENT
gujaf-378	178	2	msp	ORG
gujaf-378	179	1	0.029 to 0.245	CARDINAL
gujaf-378	179	2	0.179 to 0.484	CARDINAL
gujaf-378	180	1	msp	ORG
gujaf-378	181	1	1%	PERCENT
gujaf-378	181	2	0.01%	PERCENT
gujaf-378	181	3	msp	ORG
gujaf-378	183	1	mostafa (	LAW
gujaf-378	183	2	2016	DATE
gujaf-378	183	3	egyptian	NORP
gujaf-378	184	1	msp	ORG
gujaf-378	185	1	1%	PERCENT
gujaf-378	185	2	0.013%	PERCENT
gujaf-378	185	3	msp	ORG
gujaf-378	186	1	0.047	CARDINAL
gujaf-378	186	2	0.133	CARDINAL
gujaf-378	186	3	zero	CARDINAL
gujaf-378	187	1	the year	DATE
gujaf-378	187	2	2016	DATE
gujaf-378	187	3	the base year	DATE
gujaf-378	187	4	2017	DATE
gujaf-378	187	5	2018	DATE
gujaf-378	187	6	2019	DATE
gujaf-378	188	1	covid-19	PRODUCT
gujaf-378	188	2	baker et al.	PERSON
gujaf-378	188	3	2020	DATE
gujaf-378	190	1	0.471	CARDINAL
gujaf-378	190	2	four	CARDINAL
gujaf-378	190	3	47.1%	PERCENT
gujaf-378	190	4	msp	ORG
gujaf-378	192	1	h4	ORG
gujaf-378	193	1	5.0	CARDINAL
gujaf-378	193	2	kenya	GPE
gujaf-378	195	1	the kenyan stock exchange	ORG
gujaf-378	196	1	esg	ORG
gujaf-378	196	2	2019	DATE
gujaf-378	197	1	gusau journal of accounting	ORG
gujaf-378	197	2	vol.6	NORP
gujaf-378	197	3	1, april,	DATE
gujaf-378	197	4	200	CARDINAL
gujaf-378	197	5	ali	PERSON
gujaf-378	197	6	m. b.	PERSON
gujaf-378	197	7	t. a.	PERSON
gujaf-378	197	8	2010	DATE
gujaf-378	198	1	dse	GPE
gujaf-378	199	1	international journal of economics	ORG
gujaf-378	199	2	2(4	CARDINAL
gujaf-378	199	3	52–64	CARDINAL
gujaf-378	199	4	abiahu	PERSON
gujaf-378	200	1	2018	DATE
gujaf-378	201	1	the nigerian stock exchange	ORG
gujaf-378	202	1	international journal of	ORG
gujaf-378	202	2	5(01	CARDINAL
gujaf-378	202	3	3366	CARDINAL
gujaf-378	202	4	3374	CARDINAL
gujaf-378	203	1	m.	PERSON
gujaf-378	203	2	2021	CARDINAL
gujaf-378	205	1	atestasi	PERSON
gujaf-378	205	2	akuntansi	ORG
gujaf-378	205	3	4(1	DATE
gujaf-378	205	4	atsunyo	PERSON
gujaf-378	205	5	w.	PERSON
gujaf-378	205	6	gatsi	PERSON
gujaf-378	205	7	j. g.	PERSON
gujaf-378	205	8	& frimpong-manso	ORG
gujaf-378	205	9	2017	CARDINAL
gujaf-378	206	1	africa	LOC
gujaf-378	206	2	ghana	GPE
gujaf-378	206	3	kenya	GPE
gujaf-378	207	1	k. o.	PERSON
gujaf-378	207	2	2018	DATE
gujaf-378	209	1	journal of accounting & organizational change	ORG
gujaf-378	209	2	14(4	CARDINAL
gujaf-378	209	3	473–491	CARDINAL
gujaf-378	210	1	baker	PERSON
gujaf-378	210	2	s. r.	PERSON
gujaf-378	210	3	davis	PERSON
gujaf-378	210	4	s. j., kost	PERSON
gujaf-378	210	5	k. j.	PERSON
gujaf-378	210	6	sammon	GPE
gujaf-378	210	7	m. c., & viratyosin	PERSON
gujaf-378	210	8	2020	DATE
gujaf-378	211	1	covid-19	GPE
gujaf-378	211	2	national bureau of economic research	ORG
gujaf-378	212	1	r., & brown	ORG
gujaf-378	212	2	1968	DATE
gujaf-378	214	1	6, 1599177	DATE
gujaf-378	215	1	barth	PERSON
gujaf-378	215	2	m. e.	PERSON
gujaf-378	215	3	li	PERSON
gujaf-378	215	4	k., & mcclure	ORG
gujaf-378	215	5	c. g.	PERSON
gujaf-378	215	6	2023	CARDINAL
gujaf-378	217	1	1–28	CARDINAL
gujaf-378	218	1	bhatia	PERSON
gujaf-378	218	2	m., & mulenga	ORG
gujaf-378	218	3	m. j.	PERSON
gujaf-378	218	4	2019	DATE
gujaf-378	220	1	jindal journal of business research	ORG
gujaf-378	220	2	8(2	CARDINAL
gujaf-378	220	3	179	CARDINAL
gujaf-378	220	4	193	CARDINAL
gujaf-378	221	1	s.	PERSON
gujaf-378	221	2	1979	DATE
gujaf-378	223	1	the bell journal of economics	ORG
gujaf-378	223	2	259–270	DATE
gujaf-378	223	3	lo	PERSON
gujaf-378	223	4	k., & lys	ORG
gujaf-378	223	5	1999	DATE
gujaf-378	224	1	the last four decades	DATE
gujaf-378	225	1	journal of accounting and economics	ORG
gujaf-378	225	2	28(2	GPE
gujaf-378	225	3	83–115	DATE
gujaf-378	226	1	m. m.	PERSON
gujaf-378	226	2	2021	CARDINAL
gujaf-378	227	1	nigerian	NORP
gujaf-378	228	1	journal of economics	ORG
gujaf-378	228	2	3(number 2	DATE
gujaf-378	228	3	16–32	CARDINAL
gujaf-378	229	1	cohen	PERSON
gujaf-378	229	2	s.	PERSON
gujaf-378	229	3	f., mamakou	PERSON
gujaf-378	229	4	x.	GPE
gujaf-378	229	5	i.	PERSON
gujaf-378	229	6	2022	CARDINAL
gujaf-378	231	1	263–295	CARDINAL
gujaf-378	233	1	2024, june 3	DATE
gujaf-378	234	1	africa	LOC
gujaf-378	235	1	daba	GPE
gujaf-378	235	2	https://dabafinance.com/en/learn/blogs/the-largest-stockexchanges-in-africa-by-market-capitalization gusau journal of accounting	ORG
gujaf-378	235	3	vol.6	NORP
gujaf-378	235	4	1, april	DATE
gujaf-378	235	5	2025	CARDINAL
gujaf-378	235	6	201 dontoh	QUANTITY
gujaf-378	235	7	radhakrishnan	GPE
gujaf-378	235	8	s., & ronen	ORG
gujaf-378	235	9	j. (	PERSON
gujaf-378	235	10	2004	DATE
gujaf-378	237	1	21(4	DATE
gujaf-378	237	2	795–812	CARDINAL
gujaf-378	238	1	ranjan srivastava	PERSON
gujaf-378	238	2	kumar, a.	PERSON
gujaf-378	238	3	hua tan	PERSON
gujaf-378	238	4	k., & gupta	ORG
gujaf-378	238	5	s.	PERSON
gujaf-378	238	6	2021	CARDINAL
gujaf-378	240	1	eugene f. fama	PERSON
gujaf-378	241	1	1970	DATE
gujaf-378	243	1	25	CARDINAL
gujaf-378	243	2	383–417	CARDINAL
gujaf-378	244	1	gordon	PERSON
gujaf-378	244	2	m. j.	PERSON
gujaf-378	244	3	1959	DATE
gujaf-378	246	1	99–105	CARDINAL
gujaf-378	246	2	imhanzenobe	ORG
gujaf-378	246	3	j.	PERSON
gujaf-378	246	4	2022	CARDINAL
gujaf-378	248	1	business & management	ORG
gujaf-378	248	2	9(1	CARDINAL
gujaf-378	248	3	2039057	DATE
gujaf-378	249	1	khalid ahmed	PERSON
gujaf-378	250	1	2024, january 6	DATE
gujaf-378	253	1	https://www.wallstreetmojo.com/random-effects-model/#hrandom-effects-model-vs-fixed-effects-model lerman	PERSON
gujaf-378	253	2	2011	DATE
gujaf-378	255	1	new york university	ORG
gujaf-378	256	1	j. (	PERSON
gujaf-378	256	2	1962	DATE
gujaf-378	258	1	243–269	CARDINAL
gujaf-378	259	1	lukkarinen	ORG
gujaf-378	259	2	a.	PERSON
gujaf-378	259	3	2020	DATE
gujaf-378	261	1	93–118	CARDINAL
gujaf-378	262	1	miller	ORG
gujaf-378	262	2	m. h., & rock	PERSON
gujaf-378	262	3	k.	PERSON
gujaf-378	262	4	1985	DATE
gujaf-378	264	1	the journal of finance	ORG
gujaf-378	264	2	1031–1051	CARDINAL
gujaf-378	264	3	mostafa	PERSON
gujaf-378	264	4	w.	PERSON
gujaf-378	264	5	2016	DATE
gujaf-378	265	1	egypt	GPE
gujaf-378	266	1	39(12	CARDINAL
gujaf-378	268	1	n.d.	GPE
gujaf-378	269	1	nse nairobi securities exchange plc	ORG
gujaf-378	269	2	september 28, 2024	DATE
gujaf-378	269	3	m. t., & ijomah	PERSON
gujaf-378	269	4	m. a.	PERSON
gujaf-378	269	5	2017	CARDINAL
gujaf-378	270	1	six	CARDINAL
gujaf-378	270	2	african	NORP
gujaf-378	271	1	international journal of statistics	ORG
gujaf-378	271	2	7(6	DATE
gujaf-378	271	3	275–279	CARDINAL
gujaf-378	272	1	obaidat,	ORG
gujaf-378	272	2	a. n.	PERSON
gujaf-378	272	3	2016	CARDINAL
gujaf-378	273	1	first	ORDINAL
gujaf-378	274	1	5(3	CARDINAL
gujaf-378	274	2	107–117	CARDINAL
gujaf-378	275	1	a. a.	PERSON
gujaf-378	275	2	o. a.	PERSON
gujaf-378	275	3	2014	DATE
gujaf-378	277	1	monthly	DATE
gujaf-378	277	2	1	CARDINAL
gujaf-378	278	1	onyango odhiambo	ORG
gujaf-378	278	2	f.	PERSON
gujaf-378	278	3	2013	DATE
gujaf-378	279	1	the nairobi securities exchange	ORG
gujaf-378	280	1	gusau journal of accounting	ORG
gujaf-378	280	2	vol.6	NORP
gujaf-378	280	3	1, april,	DATE
gujaf-378	280	4	2025	CARDINAL
gujaf-378	280	5	202	CARDINAL
gujaf-378	281	1	2007	DATE
gujaf-378	281	2	december	DATE
gujaf-378	283	1	e. r.	PERSON
gujaf-378	283	2	2017	CARDINAL
gujaf-378	284	1	ifrs convergence	PERSON
gujaf-378	284	2	east africa	GPE
gujaf-378	285	1	journal of accounting	ORG
gujaf-378	285	2	7(3	CARDINAL
gujaf-378	285	3	352–368	CARDINAL
gujaf-378	286	1	pelekh	ORG
gujaf-378	286	2	khocha	PERSON
gujaf-378	286	3	n., & holovchak, h. (2020	ORG
gujaf-378	288	1	197–208	CARDINAL
gujaf-378	289	1	perera	PERSON
gujaf-378	289	2	r., & thrikawala	ORG
gujaf-378	289	3	s. s.	PERSON
gujaf-378	289	4	2010	DATE
gujaf-378	291	1	rizka zulfikar	PERSON
gujaf-378	292	1	2018	DATE
gujaf-378	294	1	salman	PERSON
gujaf-378	294	2	r.	NORP
gujaf-378	294	3	abogun	GPE
gujaf-378	294	4	s.	GPE
gujaf-378	294	5	lambo	PERSON
gujaf-378	294	6	i. a.	PERSON
gujaf-378	294	7	yunus	GPE
gujaf-378	294	8	a. b.	PERSON
gujaf-378	294	9	p. a.	PERSON
gujaf-378	294	10	2024	CARDINAL
gujaf-378	295	1	nigeria	GPE
gujaf-378	296	1	fudma journal of accounting	ORG
gujaf-378	297	1	2(4	CARDINAL
gujaf-378	297	2	111–121	DATE
gujaf-378	298	1	y. a., & alhadab	ORG
gujaf-378	298	2	m. (	PERSON
gujaf-378	298	3	2017	CARDINAL
gujaf-378	300	1	quarterly	DATE
gujaf-378	300	2	66	CARDINAL
gujaf-378	300	3	182	CARDINAL
gujaf-378	300	4	191	CARDINAL
gujaf-378	301	1	2007	DATE
gujaf-378	303	1	http://www.princeton.edu/~otorres/	PERSON