id	sid	eid	entity	type
gujaf-38	1	1	gusau journal of accounting	ORG
gujaf-38	1	2	1	CARDINAL
gujaf-38	1	3	2	CARDINAL
gujaf-38	1	4	october	DATE
gujaf-38	1	5	2020	DATE
gujaf-38	1	6	2756-665x	CARDINAL
gujaf-38	1	7	social sciences	ORG
gujaf-38	1	8	federal university gusau	ORG
gujaf-38	1	9	zamfara state	GPE
gujaf-38	1	10	nigeria gusau journal of accounting	ORG
gujaf-38	2	1	2, october,	DATE
gujaf-38	2	2	2020 1	DATE
gujaf-38	2	3	hassan suleiman ahmadu bello university	PERSON
gujaf-38	2	4	zaria department of accounting ask4sman@gmail.com	ORG
gujaf-38	2	5	07030394555	DATE
gujaf-38	2	6	abdu gusau polytechnic	PERSON
gujaf-38	2	7	talata mafara, zamfara state department of accountancy taofikajadi@gmail.com	ORG
gujaf-38	2	8	08035941228	CARDINAL
gujaf-38	2	9	mohammed ola maroof	PERSON
gujaf-38	2	10	polytechnic	GPE
gujaf-38	2	11	bali	GPE
gujaf-38	2	12	taraba state department	ORG
gujaf-38	2	13	08069264670	DATE
gujaf-38	2	14	nigeria	GPE
gujaf-38	2	15	2012-2019	DATE
gujaf-38	3	1	annual	DATE
gujaf-38	3	2	nigeria	GPE
gujaf-38	6	1	12	CARDINAL
gujaf-38	6	2	nigeria	GPE
gujaf-38	10	1	nigeria	GPE
gujaf-38	10	2	sec	ORG
gujaf-38	10	3	nigeria	GPE
gujaf-38	10	4	the nigerian stock exchange	ORG
gujaf-38	10	5	three years	DATE
gujaf-38	10	6	nigeria	GPE
gujaf-38	11	1	sec	ORG
gujaf-38	11	2	2014	DATE
gujaf-38	11	3	nigerian	NORP
gujaf-38	11	4	ten years	DATE
gujaf-38	11	5	a period of	DATE
gujaf-38	11	6	seven years	DATE
gujaf-38	14	1	2, october	DATE
gujaf-38	14	2	2020	DATE
gujaf-38	14	3	2 1	DATE
gujaf-38	14	4	recent years	DATE
gujaf-38	14	5	nigerian	NORP
gujaf-38	16	1	these days	DATE
gujaf-38	16	2	nigerian	NORP
gujaf-38	16	3	saleh	PERSON
gujaf-38	16	4	2017	DATE
gujaf-38	17	1	nigerian	NORP
gujaf-38	19	1	cbn	ORG
gujaf-38	19	2	thisday, 2018	DATE
gujaf-38	20	1	dmb	ORG
gujaf-38	20	2	25,029	CARDINAL
gujaf-38	20	3	the end of december 2018	DATE
gujaf-38	20	4	20,774	CARDINAL
gujaf-38	20	5	the end of june 2018	DATE
gujaf-38	21	1	n18.94 billion	CARDINAL
gujaf-38	21	2	2018 12 full months	DATE
gujaf-38	21	3	n2.21 billion	CARDINAL
gujaf-38	23	1	nigeria	GPE
gujaf-38	24	1	theivananthampillai, 2011	DATE
gujaf-38	25	1	beatty, chamberlain	ORG
gujaf-38	25	2	1995	DATE
gujaf-38	27	1	cbn	ORG
gujaf-38	27	2	2010	DATE
gujaf-38	28	1	gusau journal of accounting	ORG
gujaf-38	29	1	2, october,	DATE
gujaf-38	29	2	2020 3	DATE
gujaf-38	30	1	othman & zeghal	ORG
gujaf-38	30	2	2006	DATE
gujaf-38	31	1	chen	PERSON
gujaf-38	31	2	& hsieh	PERSON
gujaf-38	31	3	2007	DATE
gujaf-38	35	1	the united states	GPE
gujaf-38	35	2	united kingdom	GPE
gujaf-38	35	3	united kingdom	GPE
gujaf-38	35	4	germany	GPE
gujaf-38	35	5	japan	GPE
gujaf-38	35	6	malaysia	GPE
gujaf-38	36	1	article 357	LAW
gujaf-38	36	2	20	CARDINAL
gujaf-38	39	1	sawan & alsaqqa	ORG
gujaf-38	39	2	2013	DATE
gujaf-38	39	3	hosseinniakani	NORP
gujaf-38	39	4	inacio & mota	ORG
gujaf-38	39	5	2014	DATE
gujaf-38	41	1	1993	DATE
gujaf-38	43	1	minutti meza	PERSON
gujaf-38	43	2	2013	DATE
gujaf-38	43	3	sarwoko & agoes	ORG
gujaf-38	43	4	2014	DATE
gujaf-38	45	1	2, october,	DATE
gujaf-38	45	2	2020 4	DATE
gujaf-38	47	1	becker	PERSON
gujaf-38	47	2	1998	DATE
gujaf-38	47	3	six	CARDINAL
gujaf-38	48	1	americans	NORP
gujaf-38	49	1	piot	PERSON
gujaf-38	49	2	2005	DATE
gujaf-38	49	3	2010	DATE
gujaf-38	49	4	memis	ORG
gujaf-38	49	5	2012	DATE
gujaf-38	49	6	izedonmi	PERSON
gujaf-38	49	7	2013	DATE
gujaf-38	49	8	2014	DATE
gujaf-38	50	1	yasar	PERSON
gujaf-38	50	2	2013	DATE
gujaf-38	50	3	2013	DATE
gujaf-38	50	4	4	CARDINAL
gujaf-38	51	1	one	CARDINAL
gujaf-38	53	1	nigerian	NORP
gujaf-38	54	1	2013	DATE
gujaf-38	54	2	2005	DATE
gujaf-38	54	3	2010	DATE
gujaf-38	55	1	hassan	PERSON
gujaf-38	55	2	2012	DATE
gujaf-38	55	3	2008 to 2010	DATE
gujaf-38	55	4	2013	DATE
gujaf-38	55	5	2007-2010	DATE
gujaf-38	56	1	2014	DATE
gujaf-38	56	2	the nigerian securities and exchange commission	ORG
gujaf-38	57	1	kingsley et al	PERSON
gujaf-38	57	2	2016	DATE
gujaf-38	57	3	eriki & omoye	ORG
gujaf-38	57	4	2014	DATE
gujaf-38	57	5	oba	GPE
gujaf-38	57	6	ibikunle & fodio	ORG
gujaf-38	57	7	nigerian	NORP
gujaf-38	58	1	nigeria	GPE
gujaf-38	58	2	2012-2019	DATE
gujaf-38	59	1	nigeria	GPE
gujaf-38	60	1	the securities and exchange commission	ORG
gujaf-38	60	2	sec	ORG
gujaf-38	60	3	cbn	ORG
gujaf-38	61	1	2, october,	DATE
gujaf-38	61	2	2020 5	DATE
gujaf-38	63	1	nigeria	GPE
gujaf-38	64	1	council of nigeria	ORG
gujaf-38	65	1	section 2	LAW
gujaf-38	66	1	section 3	LAW
gujaf-38	67	1	section 4	LAW
gujaf-38	68	1	section 5	LAW
gujaf-38	69	1	2	CARDINAL
gujaf-38	70	1	the years	DATE
gujaf-38	71	1	2.1	CARDINAL
gujaf-38	71	2	deluca	PERSON
gujaf-38	71	3	2016	DATE
gujaf-38	71	4	at least two	CARDINAL
gujaf-38	72	1	first	ORDINAL
gujaf-38	73	1	second	ORDINAL
gujaf-38	74	1	zachariah	PERSON
gujaf-38	74	2	2015	DATE
gujaf-38	76	1	nigerian	NORP
gujaf-38	77	1	engel	PERSON
gujaf-38	77	2	1996	DATE
gujaf-38	77	3	meyer (	ORG
gujaf-38	77	4	2011	DATE
gujaf-38	78	1	seven	CARDINAL
gujaf-38	78	2	7	CARDINAL
gujaf-38	78	3	the period 2006 to 2013	DATE
gujaf-38	79	1	nigerian	NORP
gujaf-38	80	1	gusau journal of accounting	ORG
gujaf-38	81	1	2, october,	DATE
gujaf-38	81	2	zhou	PERSON
gujaf-38	81	3	guan	PERSON
gujaf-38	81	4	2014	DATE
gujaf-38	81	5	china	GPE
gujaf-38	81	6	the period 2008-2011	DATE
gujaf-38	82	1	4,640	CARDINAL
gujaf-38	83	1	china	GPE
gujaf-38	84	1	china	GPE
gujaf-38	84	2	nigeria	GPE
gujaf-38	85	1	2013	DATE
gujaf-38	85	2	australian	NORP
gujaf-38	85	3	2006	DATE
gujaf-38	85	4	2009	DATE
gujaf-38	86	1	1991	DATE
gujaf-38	86	2	sweeney, 1995)	ORG
gujaf-38	86	3	kothari	PERSON
gujaf-38	86	4	leone	ORG
gujaf-38	86	5	wasley	GPE
gujaf-38	86	6	2005	DATE
gujaf-38	87	1	149	CARDINAL
gujaf-38	88	1	4	CARDINAL
gujaf-38	89	1	2.2	CARDINAL
gujaf-38	90	1	2015	DATE
gujaf-38	91	1	2015	CARDINAL
gujaf-38	91	2	egyptian	NORP
gujaf-38	92	1	seventy	CARDINAL
gujaf-38	92	2	70	CARDINAL
gujaf-38	92	3	three	CARDINAL
gujaf-38	92	4	3	CARDINAL
gujaf-38	94	1	egypt	GPE
gujaf-38	94	2	nigeria	GPE
gujaf-38	94	3	nigeria	GPE
gujaf-38	95	1	gusau journal of accounting	ORG
gujaf-38	96	1	2, october,	DATE
gujaf-38	96	2	2020 7	DATE
gujaf-38	96	3	karimi	PERSON
gujaf-38	96	4	gerayli	ORG
gujaf-38	96	5	2014	DATE
gujaf-38	96	6	1991	DATE
gujaf-38	96	7	jones model	PERSON
gujaf-38	96	8	91	CARDINAL
gujaf-38	97	1	the tehran stock exchange	ORG
gujaf-38	99	1	nigeria	GPE
gujaf-38	100	1	2011	DATE
gujaf-38	100	2	uk	GPE
gujaf-38	101	1	1991	DATE
gujaf-38	101	2	jones	PERSON
gujaf-38	101	3	jones model	PERSON
gujaf-38	101	4	kothari	PERSON
gujaf-38	101	5	wasley	GPE
gujaf-38	101	6	2005	DATE
gujaf-38	103	1	2.3	CARDINAL
gujaf-38	103	2	jenkins & velury	ORG
gujaf-38	103	3	2008	DATE
gujaf-38	103	4	2019	DATE
gujaf-38	103	5	nigeria	GPE
gujaf-38	104	1	5%	PERCENT
gujaf-38	105	1	secondary	ORDINAL
gujaf-38	105	2	twenty-four	CARDINAL
gujaf-38	105	3	24	CARDINAL
gujaf-38	105	4	the nigerian stock exchange	ORG
gujaf-38	105	5	11 years	DATE
gujaf-38	107	1	nigeria	GPE
gujaf-38	108	1	moeinadin	GPE
gujaf-38	108	2	2013	DATE
gujaf-38	109	1	the tehran stock exchange	ORG
gujaf-38	109	2	25	CARDINAL
gujaf-38	110	1	2005	DATE
gujaf-38	111	1	2, october,	DATE
gujaf-38	111	2	2020 8 to 2010	DATE
gujaf-38	114	1	2014	DATE
gujaf-38	114	2	nigerian	NORP
gujaf-38	115	1	57	CARDINAL
gujaf-38	115	2	nigerian	NORP
gujaf-38	116	1	nigeria	GPE
gujaf-38	118	1	modern day	DATE
gujaf-38	119	1	daily	DATE
gujaf-38	120	1	jensen &meckling	ORG
gujaf-38	120	2	1976	DATE
gujaf-38	127	1	gusau journal of accounting	ORG
gujaf-38	128	1	2, october,	DATE
gujaf-38	128	2	2020 9	DATE
gujaf-38	132	1	3	CARDINAL
gujaf-38	134	1	fourteen	CARDINAL
gujaf-38	134	2	nigeria stock exchange	ORG
gujaf-38	134	3	three	CARDINAL
gujaf-38	134	4	twelve	CARDINAL
gujaf-38	134	5	12	CARDINAL
gujaf-38	135	1	i.	PERSON
gujaf-38	135	2	one	CARDINAL
gujaf-38	135	3	1) year before 2009	DATE
gujaf-38	137	1	annual	DATE
gujaf-38	137	2	2012-2019	DATE
gujaf-38	138	1	annual	DATE
gujaf-38	143	1	nigeria	GPE
gujaf-38	143	2	bello & yero	ORG
gujaf-38	143	3	2011	DATE
gujaf-38	145	1	chang	PERSON
gujaf-38	145	2	2008	DATE
gujaf-38	145	3	gusau journal of accounting	ORG
gujaf-38	146	1	2, october,	DATE
gujaf-38	146	2	10	CARDINAL
gujaf-38	149	1	lco =	ORG
gujaf-38	149	2	α0=	CARDINAL
gujaf-38	149	3	1	CARDINAL
gujaf-38	149	4	4	CARDINAL
gujaf-38	149	5	0	CARDINAL
gujaf-38	149	6	becker	ORG
gujaf-38	149	7	1998	DATE
gujaf-38	150	1	1	CARDINAL
gujaf-38	150	2	0	CARDINAL
gujaf-38	150	3	2012	DATE
gujaf-38	152	1	1	CARDINAL
gujaf-38	152	2	3 years+	DATE
gujaf-38	152	3	0	CARDINAL
gujaf-38	152	4	2012	DATE
gujaf-38	157	1	4	CARDINAL
gujaf-38	158	1	4.1	CARDINAL
gujaf-38	158	2	descriptive statistics gusau journal of accounting	ORG
gujaf-38	159	1	2, october,	DATE
gujaf-38	159	2	2020 11	DATE
gujaf-38	159	3	max dac	PERSON
gujaf-38	160	1	afs .533	LAW
gujaf-38	160	2	1	CARDINAL
gujaf-38	160	3	0.023	CARDINAL
gujaf-38	161	1	0.023	CARDINAL
gujaf-38	162	1	0.013	CARDINAL
gujaf-38	163	1	0.01	CARDINAL
gujaf-38	163	2	0.054	CARDINAL
gujaf-38	164	1	0.054	CARDINAL
gujaf-38	166	1	0.533	CARDINAL
gujaf-38	167	1	53%	PERCENT
gujaf-38	167	2	4audit	CARDINAL
gujaf-38	167	3	nigeria	GPE
gujaf-38	167	4	kpmg	GPE
gujaf-38	167	5	pwc	ORG
gujaf-38	167	6	williams delloitte	PERSON
gujaf-38	168	1	4	CARDINAL
gujaf-38	168	2	nigeria	GPE
gujaf-38	168	3	4	CARDINAL
gujaf-38	168	4	nigeria	GPE
gujaf-38	169	1	0.503	CARDINAL
gujaf-38	170	1	zero	CARDINAL
gujaf-38	170	2	one	CARDINAL
gujaf-38	170	3	1	CARDINAL
gujaf-38	171	1	0.5	CARDINAL
gujaf-38	172	1	50%	PERCENT
gujaf-38	173	1	0.504	CARDINAL
gujaf-38	174	1	zero	CARDINAL
gujaf-38	174	2	one	CARDINAL
gujaf-38	174	3	1	CARDINAL
gujaf-38	174	4	one	CARDINAL
gujaf-38	174	5	zero	CARDINAL
gujaf-38	175	1	gusau journal of accounting	ORG
gujaf-38	176	1	2, october,	DATE
gujaf-38	176	2	2020 12	DATE
gujaf-38	176	3	0.617	CARDINAL
gujaf-38	177	1	61.7%	PERCENT
gujaf-38	177	2	three years	DATE
gujaf-38	178	1	more than sixty percent	PERCENT
gujaf-38	179	1	0.490	CARDINAL
gujaf-38	180	1	zero	CARDINAL
gujaf-38	180	2	one	CARDINAL
gujaf-38	180	3	one	CARDINAL
gujaf-38	180	4	three years	DATE
gujaf-38	180	5	zero	CARDINAL
gujaf-38	181	1	4.2	CARDINAL
gujaf-38	181	2	1	CARDINAL
gujaf-38	181	3	2	CARDINAL
gujaf-38	181	4	3	CARDINAL
gujaf-38	181	5	4	CARDINAL
gujaf-38	181	6	1	CARDINAL
gujaf-38	181	7	1.000	CARDINAL
gujaf-38	181	8	2	CARDINAL
gujaf-38	181	9	0.041 1.000 0.758	QUANTITY
gujaf-38	181	10	3	CARDINAL
gujaf-38	181	11	0.205	CARDINAL
gujaf-38	181	12	4	CARDINAL
gujaf-38	181	13	0.054	CARDINAL
gujaf-38	181	14	1.000 0.021 0.679	MONEY
gujaf-38	181	15	.05	ORG
gujaf-38	181	16	4.2	CARDINAL
gujaf-38	181	17	nigeria	GPE
gujaf-38	182	1	adt	ORG
gujaf-38	184	1	afs	ORG
gujaf-38	185	1	ais.	PERSON
gujaf-38	186	1	adt	ORG
gujaf-38	187	1	the gusau journal of accounting	ORG
gujaf-38	188	1	2, october,	DATE
gujaf-38	188	2	2020 13	DATE
gujaf-38	189	1	cook-weisberg	PERSON
gujaf-38	190	1	0.45	CARDINAL
gujaf-38	190	2	0.0817	CARDINAL
gujaf-38	192	1	less than 10	CARDINAL
gujaf-38	192	2	0.10	CARDINAL
gujaf-38	195	1	chi2	ORG
gujaf-38	195	2	0.00	CARDINAL
gujaf-38	195	3	chi 1.0000	PERSON
gujaf-38	195	4	chi2	ORG
gujaf-38	196	1	pagan lagrangian	ORG
gujaf-38	197	1	0.35	CARDINAL
gujaf-38	197	2	0.2763	CARDINAL
gujaf-38	199	1	4.3	CARDINAL
gujaf-38	199	2	dac coef	PERSON
gujaf-38	200	1	0.070	CARDINAL
gujaf-38	200	2	0.082 0.85 0.397 ais 0.301	QUANTITY
gujaf-38	200	3	3.33 0.002	QUANTITY
gujaf-38	201	1	0.003	CARDINAL
gujaf-38	202	1	0.048 -3.87 0.000	QUANTITY
gujaf-38	203	1	0.240	CARDINAL
gujaf-38	203	2	0.001 adj	QUANTITY
gujaf-38	203	3	0.199	CARDINAL
gujaf-38	203	4	54.000	CARDINAL
gujaf-38	203	5	5.884	CARDINAL
gujaf-38	203	6	13	CARDINAL
gujaf-38	203	7	0.199	CARDINAL
gujaf-38	203	8	adt	ORG
gujaf-38	203	9	19.9%	PERCENT
gujaf-38	203	10	nigeria	GPE
gujaf-38	203	11	1%	PERCENT
gujaf-38	203	12	0.001	CARDINAL
gujaf-38	203	13	80.1%	PERCENT
gujaf-38	204	1	2, october,	DATE
gujaf-38	204	2	2020 14	DATE
gujaf-38	205	1	4.3	CARDINAL
gujaf-38	205	2	0.07	CARDINAL
gujaf-38	205	3	0.397	CARDINAL
gujaf-38	207	1	4.3	CARDINAL
gujaf-38	207	2	0.301	CARDINAL
gujaf-38	207	3	0.002	CARDINAL
gujaf-38	207	4	5%	PERCENT
gujaf-38	212	1	up-to-date	DATE
gujaf-38	214	1	karimi	PERSON
gujaf-38	214	2	gerayli	ORG
gujaf-38	214	3	2014	DATE
gujaf-38	215	1	2015	CARDINAL
gujaf-38	215	2	2011	DATE
gujaf-38	216	1	4.3	CARDINAL
gujaf-38	216	2	1%	PERCENT
gujaf-38	216	3	0.000	CARDINAL
gujaf-38	217	1	nigeria	GPE
gujaf-38	218	1	nigeria	GPE
gujaf-38	220	1	the gusau journal of accounting	ORG
gujaf-38	221	1	2, october,	DATE
gujaf-38	221	2	2020 15	DATE
gujaf-38	222	1	third	ORDINAL
gujaf-38	222	2	nigeria	GPE
gujaf-38	223	1	2014	DATE
gujaf-38	224	1	2019	DATE
gujaf-38	225	1	5.0	CARDINAL
gujaf-38	227	1	nigeria	GPE
gujaf-38	227	2	sec	ORG
gujaf-38	227	3	nigeria	GPE
gujaf-38	227	4	the nigerian stock exchange	ORG
gujaf-38	229	1	three years	DATE
gujaf-38	229	2	nigeria	GPE
gujaf-38	230	1	sec	ORG
gujaf-38	230	2	2014	DATE
gujaf-38	230	3	nigerian	NORP
gujaf-38	230	4	ten years	DATE
gujaf-38	230	5	a period of	DATE
gujaf-38	230	6	seven years	DATE
gujaf-38	231	1	at least three years	DATE
gujaf-38	231	2	less than three years	DATE
gujaf-38	232	1	gusau journal of accounting	ORG
gujaf-38	233	1	2, october,	DATE
gujaf-38	233	2	2020 16	DATE
gujaf-38	233	3	r.b.	GPE
gujaf-38	233	4	n., &ebrahimi	ORG
gujaf-38	233	5	2012	DATE
gujaf-38	234	1	iran	GPE
gujaf-38	235	1	australian	NORP
gujaf-38	235	2	6(13	CARDINAL
gujaf-38	235	3	267	CARDINAL
gujaf-38	236	1	aliyu	ORG
gujaf-38	236	2	m.d.	GPE
gujaf-38	236	3	musa	PERSON
gujaf-38	236	4	a.u.	GPE
gujaf-38	236	5	2015	CARDINAL
gujaf-38	237	1	nigeria	GPE
gujaf-38	238	1	journal of accounting	ORG
gujaf-38	238	2	1(4	CARDINAL
gujaf-38	238	3	1-16	CARDINAL
gujaf-38	239	1	becker	PERSON
gujaf-38	239	2	c.	GPE
gujaf-38	239	3	m.	PERSON
gujaf-38	239	4	j., &subramanyam	ORG
gujaf-38	239	5	k.r.	GPE
gujaf-38	239	6	1998	DATE
gujaf-38	241	1	contemporary accounting research	ORG
gujaf-38	241	2	15(1	CARDINAL
gujaf-38	241	3	1-24	DATE
gujaf-38	242	1	becker	PERSON
gujaf-38	242	2	c.l.	GPE
gujaf-38	242	3	m.l.	GPE
gujaf-38	242	4	j., subramanyam	ORG
gujaf-38	242	5	k.r.	GPE
gujaf-38	242	6	1998	DATE
gujaf-38	244	1	contemporary accounting research	ORG
gujaf-38	244	2	15	CARDINAL
gujaf-38	244	3	1	CARDINAL
gujaf-38	244	4	1–24	DATE
gujaf-38	245	1	bello, a., &yero	ORG
gujaf-38	245	2	j.i.	GPE
gujaf-38	245	3	2011	DATE
gujaf-38	246	1	nigerian	NORP
gujaf-38	247	1	nigerian journal of accounting research	ORG
gujaf-38	247	2	7(2	CARDINAL
gujaf-38	247	3	1-23	CARDINAL
gujaf-38	248	1	bello	ORG
gujaf-38	248	2	m.s.	GPE
gujaf-38	248	3	2002	DATE
gujaf-38	251	1	the department of accounting	ORG
gujaf-38	251	2	ahmadu bello university	ORG
gujaf-38	251	3	zaria beatty	PERSON
gujaf-38	251	4	a.l.	GPE
gujaf-38	251	5	chamberlain	PERSON
gujaf-38	251	6	s.l.	GPE
gujaf-38	251	7	j. (1995	ORG
gujaf-38	253	1	journal of accounting research	ORG
gujaf-38	253	2	333	CARDINAL
gujaf-38	253	3	231	CARDINAL
gujaf-38	253	4	262	CARDINAL
gujaf-38	253	5	2010	DATE
gujaf-38	254	1	prudential guidelines	ORG
gujaf-38	254	2	nigeria	GPE
gujaf-38	254	3	chen k. y	PERSON
gujaf-38	254	4	r. j.	PERSON
gujaf-38	254	5	hsieh y. m.	PERSON
gujaf-38	254	6	2007	DATE
gujaf-38	255	1	taiwanese	NORP
gujaf-38	255	2	1993	DATE
gujaf-38	257	1	13(2	CARDINAL
gujaf-38	257	2	133	CARDINAL
gujaf-38	258	1	ebrahim, a. (	PERSON
gujaf-38	258	2	2001	DATE
gujaf-38	259	1	m. i.	PERSON
gujaf-38	259	2	j., & oba	ORG
gujaf-38	259	3	2013	DATE
gujaf-38	262	1	nigerian	NORP
gujaf-38	263	1	2(5	CARDINAL
gujaf-38	263	2	279	CARDINAL
gujaf-38	263	3	286	CARDINAL
gujaf-38	264	1	gusau journal of accounting	ORG
gujaf-38	265	1	2, october,	DATE
gujaf-38	265	2	2020 17	DATE
gujaf-38	265	3	m. i.	PERSON
gujaf-38	265	4	j., & oba	ORG
gujaf-38	265	5	2013	DATE
gujaf-38	268	1	nigerian	NORP
gujaf-38	269	1	2(5	CARDINAL
gujaf-38	269	2	279	CARDINAL
gujaf-38	269	3	286	CARDINAL
gujaf-38	270	1	m.	PERSON
gujaf-38	270	2	2010	DATE
gujaf-38	271	1	uk	GPE
gujaf-38	271	2	durham	GPE
gujaf-38	271	3	durham university	ORG
gujaf-38	271	4	http://etheses.dur.ac.uk./448/ hegazy	PERSON
gujaf-38	271	5	2015	DATE
gujaf-38	273	1	https.//www.researchgate.net/publication/281319919	ORG
gujaf-38	273	2	14th may,	DATE
gujaf-38	273	3	2016	DATE
gujaf-38	274	1	hosseinniakani	NORP
gujaf-38	274	2	s. m.	PERSON
gujaf-38	274	3	inacio, h.	PERSON
gujaf-38	274	4	r.	NORP
gujaf-38	274	5	2014	DATE
gujaf-38	276	1	4(2	CARDINAL
gujaf-38	276	2	247	CARDINAL
gujaf-38	276	3	258	CARDINAL
gujaf-38	277	1	jenkins d	PERSON
gujaf-38	277	2	2008	DATE
gujaf-38	278	1	27	CARDINAL
gujaf-38	278	2	115132	DATE
gujaf-38	279	1	jensen	PERSON
gujaf-38	279	2	m., &meckling	ORG
gujaf-38	279	3	w.	PERSON
gujaf-38	279	4	1976	DATE
gujaf-38	281	1	journal of financial economics	ORG
gujaf-38	281	2	3(4	CARDINAL
gujaf-38	281	3	305-360	CARDINAL
gujaf-38	282	1	junaidu muhammad kurawa	PERSON
gujaf-38	282	2	a.	PERSON
gujaf-38	282	3	2014	DATE
gujaf-38	283	1	nigeria	GPE
gujaf-38	284	1	research journali’s	ORG
gujaf-38	284	2	journal of accounting	ORG
gujaf-38	284	3	2(2	CARDINAL
gujaf-38	284	4	1–18	CARDINAL
gujaf-38	284	5	karimi	PERSON
gujaf-38	284	6	k., &gerayli	ORG
gujaf-38	284	7	m.s.	GPE
gujaf-38	284	8	2014	DATE
gujaf-38	285	1	tehran stock exchange	ORG
gujaf-38	286	1	indian journal of fundamental	ORG
gujaf-38	286	2	4(4	CARDINAL
gujaf-38	286	3	1258	CARDINAL
gujaf-38	286	4	1264	DATE
gujaf-38	286	5	kee k. b.	PERSON
gujaf-38	286	6	2010	DATE
gujaf-38	287	1	klein memis	PERSON
gujaf-38	287	2	m. u.	PERSON
gujaf-38	287	3	2012	DATE
gujaf-38	289	1	international journal of economics	ORG
gujaf-38	289	2	2(4	CARDINAL
gujaf-38	289	3	460-469	QUANTITY
gujaf-38	289	4	miko, n. u., &kamardin	PERSON
gujaf-38	289	5	2015	CARDINAL
gujaf-38	290	1	nigerian	NORP
gujaf-38	290	2	2011.procedia	CARDINAL
gujaf-38	290	3	172	CARDINAL
gujaf-38	290	4	651	CARDINAL
gujaf-38	290	5	657	CARDINAL
gujaf-38	291	1	gusau journal of accounting	ORG
gujaf-38	292	1	2, october,	DATE
gujaf-38	292	2	2020	DATE
gujaf-38	292	3	m.	PERSON
gujaf-38	292	4	2013	DATE
gujaf-38	294	1	51	CARDINAL
gujaf-38	294	2	4	CARDINAL
gujaf-38	294	3	779	CARDINAL
gujaf-38	294	4	817	CARDINAL
gujaf-38	295	1	m.	PERSON
gujaf-38	295	2	2013	DATE
gujaf-38	297	1	51	CARDINAL
gujaf-38	297	2	4	CARDINAL
gujaf-38	297	3	779	CARDINAL
gujaf-38	297	4	817	CARDINAL
gujaf-38	298	1	mishra	PERSON
gujaf-38	298	2	m. &malhotra	PERSON
gujaf-38	298	3	a. k.	PERSON
gujaf-38	298	4	2016	DATE
gujaf-38	299	1	india	GPE
gujaf-38	300	1	international journal of accounting	ORG
gujaf-38	300	2	6(2	CARDINAL
gujaf-38	300	3	247	CARDINAL
gujaf-38	300	4	273	CARDINAL
gujaf-38	301	1	moeinadin	GPE
gujaf-38	301	2	m.	PERSON
gujaf-38	301	3	f., &moazen	ORG
gujaf-38	301	4	h.	PERSON
gujaf-38	301	5	2013	DATE
gujaf-38	302	1	tehran stock exchange	ORG
gujaf-38	302	2	2(3	CARDINAL
gujaf-38	302	3	bisogno, m. & de luca	ORG
gujaf-38	302	4	r.	PERSON
gujaf-38	302	5	2016	DATE
gujaf-38	302	6	italian	NORP
gujaf-38	302	7	no.1	ORG
gujaf-38	302	8	1-22	CARDINAL
gujaf-38	302	9	a. t.	PERSON
gujaf-38	302	10	mir	GPE
gujaf-38	302	11	m.	PERSON
gujaf-38	302	12	r., &bepari	ORG
gujaf-38	302	13	m. k.	PERSON
gujaf-38	302	14	2013	DATE
gujaf-38	303	1	australian	NORP
gujaf-38	304	1	9th	ORDINAL
gujaf-38	304	2	asian	NORP
gujaf-38	304	3	20	CARDINAL
gujaf-38	304	4	21 december	DATE
gujaf-38	305	1	i.	PERSON
gujaf-38	305	2	2019	DATE
gujaf-38	306	1	access international journal	ORG
gujaf-38	306	2	07(01	CARDINAL
gujaf-38	306	3	134–151	CARDINAL
gujaf-38	306	4	2013	DATE
gujaf-38	307	1	5(4	CARDINAL
gujaf-38	307	2	209	CARDINAL
gujaf-38	307	3	219	CARDINAL
gujaf-38	307	4	a. o.	PERSON
gujaf-38	307	5	2014	DATE
gujaf-38	308	1	nigeria	GPE
gujaf-38	309	1	european journal of accounting	ORG
gujaf-38	309	2	2(2	CARDINAL
gujaf-38	309	3	63	CARDINAL
gujaf-38	310	1	a.o.	GPE
gujaf-38	310	2	izedonmi	PERSON
gujaf-38	310	3	a. o.	PERSON
gujaf-38	310	4	2013	DATE
gujaf-38	311	1	nigeria	GPE
gujaf-38	312	1	journal of economics	ORG
gujaf-38	312	2	2(2	CARDINAL
gujaf-38	312	3	7	CARDINAL
gujaf-38	312	4	h. b.	PERSON
gujaf-38	312	5	zeghal	GPE
gujaf-38	312	6	2006	DATE
gujaf-38	313	1	anglo-american	NORP
gujaf-38	313	2	euro	CARDINAL
gujaf-38	313	3	canadian	NORP
gujaf-38	313	4	french	NORP
gujaf-38	314	1	the international journal of accounting	ORG
gujaf-38	314	2	41(4	CARDINAL
gujaf-38	314	3	406	CARDINAL
gujaf-38	315	1	piot	PERSON
gujaf-38	315	2	r. (	GPE
gujaf-38	315	3	2005	DATE
gujaf-38	316	1	france.social sciences	ORG
gujaf-38	316	2	council of canada	ORG
gujaf-38	317	1	www.ssrn.com pouraghajan, a.	ORG
gujaf-38	317	2	tabari	NORP
gujaf-38	317	3	n.a.y.	GPE
gujaf-38	317	4	m., & mansourinia	ORG
gujaf-38	317	5	2013	DATE
gujaf-38	318	1	iran	GPE
gujaf-38	319	1	gusau journal of accounting	ORG
gujaf-38	320	1	2, october,	DATE
gujaf-38	320	2	19	CARDINAL
gujaf-38	320	3	2(4	CARDINAL
gujaf-38	320	4	399404	CARDINAL
gujaf-38	320	5	2011	DATE
gujaf-38	321	1	uk	GPE
gujaf-38	321	2	durban theses	ORG
gujaf-38	321	3	durham university	ORG
gujaf-38	322	1	durham etheses online	ORG
gujaf-38	322	2	i. a.	PERSON
gujaf-38	322	3	2014	DATE
gujaf-38	323	1	nigerian	NORP
gujaf-38	324	1	ph.d	NORP
gujaf-38	324	2	univerity kano	ORG
gujaf-38	324	3	nigeria	GPE
gujaf-38	325	1	sarwoko	PERSON
gujaf-38	325	2	i.	PERSON
gujaf-38	325	3	s.	PERSON
gujaf-38	325	4	2014	DATE
gujaf-38	326	1	indonesia	GPE
gujaf-38	327	1	kuala lumpur	GPE
gujaf-38	327	2	malaysia	GPE
gujaf-38	327	3	august	DATE
gujaf-38	327	4	18	CARDINAL
gujaf-38	327	5	19	CARDINAL
gujaf-38	327	6	sawan	PERSON
gujaf-38	327	7	n.	PERSON
gujaf-38	327	8	i.	PERSON
gujaf-38	327	9	2013	DATE
gujaf-38	328	1	libyan	NORP
gujaf-38	329	1	african	NORP
gujaf-38	329	2	7(3	CARDINAL
gujaf-38	329	3	213	CARDINAL
gujaf-38	329	4	226	CARDINAL
gujaf-38	329	5	2011	DATE
gujaf-38	330	1	nigeria	GPE
gujaf-38	331	1	j., theivananthampillai	PERSON
gujaf-38	331	2	2011	DATE
gujaf-38	333	1	accounting & management	ORG
gujaf-38	333	2	8(2	CARDINAL
gujaf-38	333	3	161	CARDINAL
gujaf-38	333	4	a.	PERSON
gujaf-38	333	5	2013	DATE
gujaf-38	334	1	four	CARDINAL
gujaf-38	334	2	turkish	NORP
gujaf-38	335	1	international journal of business and	ORG
gujaf-38	335	2	4(17	CARDINAL
gujaf-38	335	3	153163	DATE
gujaf-38	336	1	zhou	PERSON
gujaf-38	336	2	guan	PERSON
gujaf-38	336	3	2014	DATE
gujaf-38	336	4	taiwanese	NORP
gujaf-38	337	1	international journal of accounting	ORG
gujaf-38	337	2	3(2	CARDINAL
gujaf-38	337	3	147	CARDINAL