id	sid	eid	entity	type
gujaf-382	1	1	microsoft	ORG
gujaf-382	1	2	hassan	PERSON
gujaf-382	1	3	6 1	CARDINAL
gujaf-382	1	4	vol.6	NORP
gujaf-382	1	5	1, april,	DATE
gujaf-382	1	6	2025	CARDINAL
gujaf-382	1	7	241	CARDINAL
gujaf-382	1	8	nigeria	GPE
gujaf-382	1	9	ibrahim lawal	PERSON
gujaf-382	2	1	joshua okpanachi	PERSON
gujaf-382	3	1	eniola samuel	PERSON
gujaf-382	3	2	dr suleiman	PERSON
gujaf-382	3	3	nigerian defence academy	ORG
gujaf-382	3	4	kaduna	GPE
gujaf-382	3	5	nigeria	GPE
gujaf-382	4	1	nigerian	NORP
gujaf-382	6	1	nigerian	NORP
gujaf-382	6	2	15-year	DATE
gujaf-382	6	3	2008-2022	DATE
gujaf-382	13	1	nigeria	GPE
gujaf-382	14	1	nigeria	GPE
gujaf-382	15	1	1.0	CARDINAL
gujaf-382	16	1	juhmani,	LAW
gujaf-382	16	2	2017	DATE
gujaf-382	17	1	nigerian	NORP
gujaf-382	17	2	the past decade	DATE
gujaf-382	17	3	billion	CARDINAL
gujaf-382	17	4	2012	DATE
gujaf-382	17	5	billion	CARDINAL
gujaf-382	17	6	2019	DATE
gujaf-382	17	7	3.98 percent	PERCENT
gujaf-382	17	8	tribune	ORG
gujaf-382	17	9	2022	CARDINAL
gujaf-382	18	1	the gusau journal of accounting	ORG
gujaf-382	18	2	vol.6	NORP
gujaf-382	18	3	1, april	DATE
gujaf-382	18	4	2025	CARDINAL
gujaf-382	18	5	242	CARDINAL
gujaf-382	18	6	2.48%	PERCENT
gujaf-382	18	7	2012	DATE
gujaf-382	18	8	2019	DATE
gujaf-382	18	9	28.078 billion	MONEY
gujaf-382	19	1	musa et al.	PERSON
gujaf-382	19	2	2020	DATE
gujaf-382	19	3	cheng et al	PERSON
gujaf-382	20	1	2019	DATE
gujaf-382	21	1	decades	DATE
gujaf-382	21	2	collins	PERSON
gujaf-382	21	3	1957	DATE
gujaf-382	23	1	hassan et al	PERSON
gujaf-382	23	2	2020	DATE
gujaf-382	23	3	thisday	DATE
gujaf-382	23	4	2017	CARDINAL
gujaf-382	23	5	thisday	DATE
gujaf-382	23	6	2022	CARDINAL
gujaf-382	24	1	two	CARDINAL
gujaf-382	24	2	1979	DATE
gujaf-382	24	3	john & williams	ORG
gujaf-382	24	4	1985	DATE
gujaf-382	24	5	miller & rock	ORG
gujaf-382	24	6	1985	DATE
gujaf-382	24	7	easterbrook	GPE
gujaf-382	24	8	1984	DATE
gujaf-382	24	9	jensen	PERSON
gujaf-382	24	10	1986	DATE
gujaf-382	25	1	ali	PERSON
gujaf-382	25	2	2022	CARDINAL
gujaf-382	25	3	2011	DATE
gujaf-382	25	4	2011	DATE
gujaf-382	27	1	collins	PERSON
gujaf-382	27	2	1957	DATE
gujaf-382	28	1	myers	ORG
gujaf-382	28	2	2001	DATE
gujaf-382	30	1	nigeria	GPE
gujaf-382	31	1	zhou	PERSON
gujaf-382	31	2	2020	DATE
gujaf-382	31	3	juwita	ORG
gujaf-382	31	4	diana	PERSON
gujaf-382	31	5	2020	DATE
gujaf-382	31	6	2020	DATE
gujaf-382	31	7	12	CARDINAL
gujaf-382	31	8	nigerian	NORP
gujaf-382	32	1	2019	DATE
gujaf-382	32	2	al qaisi's	PERSON
gujaf-382	32	3	2016	DATE
gujaf-382	33	1	juwita et al.	PERSON
gujaf-382	33	2	2020	DATE
gujaf-382	33	3	2021	CARDINAL
gujaf-382	34	1	2021	CARDINAL
gujaf-382	35	1	2021	CARDINAL
gujaf-382	35	2	syofyan et al	PERSON
gujaf-382	35	3	2020	DATE
gujaf-382	35	4	syed	PERSON
gujaf-382	35	5	2023	CARDINAL
gujaf-382	35	6	indonesian	NORP
gujaf-382	37	1	the gusau journal of accounting	ORG
gujaf-382	37	2	vol.6	NORP
gujaf-382	37	3	1, april,	DATE
gujaf-382	37	4	2025	CARDINAL
gujaf-382	37	5	243	CARDINAL
gujaf-382	37	6	15 years	DATE
gujaf-382	38	1	nigeria	GPE
gujaf-382	42	1	two	CARDINAL
gujaf-382	43	1	nigeria	GPE
gujaf-382	46	1	alam	PERSON
gujaf-382	46	2	islam	ORG
gujaf-382	46	3	2022	CARDINAL
gujaf-382	47	1	farouk	PERSON
gujaf-382	47	2	2014	DATE
gujaf-382	48	1	barros at al.	PERSON
gujaf-382	48	2	2020	DATE
gujaf-382	48	3	mustafa et al.	PERSON
gujaf-382	48	4	2020	DATE
gujaf-382	49	1	2019	DATE
gujaf-382	50	1	2013	DATE
gujaf-382	50	2	keown et al	PERSON
gujaf-382	50	3	2021	CARDINAL
gujaf-382	51	1	2013	DATE
gujaf-382	51	2	keown et al	PERSON
gujaf-382	51	3	2021	CARDINAL
gujaf-382	53	1	2010	DATE
gujaf-382	54	1	shiller	ORG
gujaf-382	54	2	2010	DATE
gujaf-382	55	1	bodie	ORG
gujaf-382	55	2	kane, & marcus	ORG
gujaf-382	55	3	2018	DATE
gujaf-382	56	1	smith et al	PERSON
gujaf-382	56	2	2020	DATE
gujaf-382	57	1	2014	DATE
gujaf-382	58	1	gusau journal of accounting	ORG
gujaf-382	58	2	vol.6	NORP
gujaf-382	58	3	1, april	DATE
gujaf-382	58	4	2025	CARDINAL
gujaf-382	58	5	244	CARDINAL
gujaf-382	58	6	the years 2007 to	DATE
gujaf-382	58	7	2016	DATE
gujaf-382	58	8	zhou	PERSON
gujaf-382	58	9	2020	DATE
gujaf-382	58	10	china	GPE
gujaf-382	61	1	juwita	PERSON
gujaf-382	61	2	diana	PERSON
gujaf-382	61	3	2020	DATE
gujaf-382	61	4	jakarta	GPE
gujaf-382	61	5	islamic	NORP
gujaf-382	61	6	2015 to 2019	DATE
gujaf-382	64	1	2020	DATE
gujaf-382	64	2	2015 to 2018	DATE
gujaf-382	64	3	the indonesia stock exchange	ORG
gujaf-382	67	1	2019	DATE
gujaf-382	68	1	the indonesia stock exchange	ORG
gujaf-382	68	2	4.84%	PERCENT
gujaf-382	70	1	the years 2011 to 2015	DATE
gujaf-382	70	2	the amman stock exchange	ORG
gujaf-382	70	3	al qaisi	PERSON
gujaf-382	70	4	2016	DATE
gujaf-382	71	1	20	CARDINAL
gujaf-382	73	1	five-year	DATE
gujaf-382	73	2	one	CARDINAL
gujaf-382	74	1	nigeria	GPE
gujaf-382	74	2	2021	CARDINAL
gujaf-382	74	3	16	CARDINAL
gujaf-382	74	4	5%	PERCENT
gujaf-382	75	1	2021	CARDINAL
gujaf-382	77	1	gusau journal of accounting	ORG
gujaf-382	77	2	vol.6	NORP
gujaf-382	77	3	1, april	DATE
gujaf-382	77	4	2025	CARDINAL
gujaf-382	77	5	245 farooq	QUANTITY
gujaf-382	77	6	2021	CARDINAL
gujaf-382	78	1	ilo	ORG
gujaf-382	78	2	2021	CARDINAL
gujaf-382	78	3	the nigeria exchange	ORG
gujaf-382	80	1	akib et al	PERSON
gujaf-382	80	2	2020	DATE
gujaf-382	81	1	masih	PERSON
gujaf-382	81	2	2019	DATE
gujaf-382	81	3	u.s.	GPE
gujaf-382	81	4	u.s.	GPE
gujaf-382	82	1	araoye et al	PERSON
gujaf-382	83	1	2019	DATE
gujaf-382	83	2	nigerian	NORP
gujaf-382	85	1	between 2005 and	DATE
gujaf-382	85	2	2014	DATE
gujaf-382	86	1	nigeria	GPE
gujaf-382	86	2	the early 1970s	DATE
gujaf-382	86	3	the 1980s	DATE
gujaf-382	90	1	1979	DATE
gujaf-382	90	2	myers	ORG
gujaf-382	90	3	1984	DATE
gujaf-382	90	4	miller	ORG
gujaf-382	90	5	1985	DATE
gujaf-382	91	1	john & williams	ORG
gujaf-382	91	2	1985	DATE
gujaf-382	92	1	2000	DATE
gujaf-382	94	1	3.0	CARDINAL
gujaf-382	96	1	43	CARDINAL
gujaf-382	97	1	vol.6	NORP
gujaf-382	97	2	1, april,	DATE
gujaf-382	97	3	2025	CARDINAL
gujaf-382	97	4	246	CARDINAL
gujaf-382	98	1	the nigerian exchange	ORG
gujaf-382	98	2	at least one year before 2008	DATE
gujaf-382	98	3	annual	DATE
gujaf-382	98	4	2008	DATE
gujaf-382	98	5	2022	CARDINAL
gujaf-382	99	1	36	CARDINAL
gujaf-382	99	2	nigeria	GPE
gujaf-382	101	1	annual	DATE
gujaf-382	101	2	the nigerian exchange group	ORG
gujaf-382	101	3	2008	DATE
gujaf-382	101	4	2022	CARDINAL
gujaf-382	102	1	linear	ORG
gujaf-382	103	1	wooldridge	PERSON
gujaf-382	103	2	2012	DATE
gujaf-382	105	1	ugwanyi	NORP
gujaf-382	105	2	2017	CARDINAL
gujaf-382	105	3	spit=	CARDINAL
gujaf-382	105	4	β1dpit +β2levit +	GPE
gujaf-382	105	5	december 31	DATE
gujaf-382	105	6	the year ended	DATE
gujaf-382	106	1	1	CARDINAL
gujaf-382	106	2	0	CARDINAL
gujaf-382	107	1	1	CARDINAL
gujaf-382	107	2	1	CARDINAL
gujaf-382	107	3	31 december year ended	DATE
gujaf-382	107	4	2014	DATE
gujaf-382	108	1	2013	DATE
gujaf-382	109	1	1	CARDINAL
gujaf-382	110	1	2020	DATE
gujaf-382	111	1	2024	CARDINAL
gujaf-382	112	1	4.0	CARDINAL
gujaf-382	112	2	vol.6	NORP
gujaf-382	112	3	1, april,	DATE
gujaf-382	112	4	2025	CARDINAL
gujaf-382	112	5	247	CARDINAL
gujaf-382	115	1	2	CARDINAL
gujaf-382	117	1	max	PERSON
gujaf-382	117	2	540	CARDINAL
gujaf-382	120	1	2.547496 dp	CARDINAL
gujaf-382	120	2	540	CARDINAL
gujaf-382	120	3	1	CARDINAL
gujaf-382	120	4	13	CARDINAL
gujaf-382	120	5	2024	CARDINAL
gujaf-382	121	1	2	CARDINAL
gujaf-382	121	2	540	CARDINAL
gujaf-382	121	3	36	CARDINAL
gujaf-382	121	4	years	DATE
gujaf-382	121	5	15	CARDINAL
gujaf-382	122	1	2	CARDINAL
gujaf-382	122	2	n0.2016	ORG
gujaf-382	124	1	n0.1	CARDINAL
gujaf-382	126	1	0.682	CARDINAL
gujaf-382	126	2	0.338	CARDINAL
gujaf-382	127	1	0.682	CARDINAL
gujaf-382	127	2	approximately 68.2%	PERCENT
gujaf-382	128	1	about 31.8%	PERCENT
gujaf-382	129	1	0.338	CARDINAL
gujaf-382	131	1	12.2%	PERCENT
gujaf-382	131	2	2547%	PERCENT
gujaf-382	132	1	0.429	CARDINAL
gujaf-382	132	2	0.495	CARDINAL
gujaf-382	133	1	two	CARDINAL
gujaf-382	135	1	1	CARDINAL
gujaf-382	135	2	0	CARDINAL
gujaf-382	137	1	3	CARDINAL
gujaf-382	137	2	1	CARDINAL
gujaf-382	137	3	2	CARDINAL
gujaf-382	137	4	3	CARDINAL
gujaf-382	137	5	vol.6	NORP
gujaf-382	137	6	1, april,	DATE
gujaf-382	137	7	2025	CARDINAL
gujaf-382	137	8	248	CARDINAL
gujaf-382	137	9	1	CARDINAL
gujaf-382	137	10	1.000	CARDINAL
gujaf-382	137	11	2	CARDINAL
gujaf-382	137	12	1.000	CARDINAL
gujaf-382	137	13	3	CARDINAL
gujaf-382	137	14	0.363	CARDINAL
gujaf-382	137	15	1.000	CARDINAL
gujaf-382	138	1	13	CARDINAL
gujaf-382	138	2	2024	CARDINAL
gujaf-382	141	1	0.363	CARDINAL
gujaf-382	146	1	4	CARDINAL
gujaf-382	146	2	1.00	CARDINAL
gujaf-382	146	3	1.00 0.998	CARDINAL
gujaf-382	146	4	vif 1.00	LAW
gujaf-382	147	1	2024	CARDINAL
gujaf-382	148	1	4	CARDINAL
gujaf-382	148	2	10	CARDINAL
gujaf-382	149	1	0	CARDINAL
gujaf-382	149	2	10	CARDINAL
gujaf-382	150	1	10%	PERCENT
gujaf-382	150	2	al.	PERSON
gujaf-382	150	3	1996	DATE
gujaf-382	150	4	tabachnick & fidell	ORG
gujaf-382	150	5	1996	DATE
gujaf-382	152	1	5	CARDINAL
gujaf-382	153	1	5.28	CARDINAL
gujaf-382	153	2	5.176	MONEY
gujaf-382	153	3	0.59	CARDINAL
gujaf-382	153	4	0.6253 0.0525 1.000	MONEY
gujaf-382	153	5	0.558	CARDINAL
gujaf-382	153	6	gusau journal of accounting	ORG
gujaf-382	153	7	vol.6	NORP
gujaf-382	153	8	1, april	DATE
gujaf-382	153	9	2025	CARDINAL
gujaf-382	153	10	249	CARDINAL
gujaf-382	153	11	2024	CARDINAL
gujaf-382	155	1	5.28	CARDINAL
gujaf-382	155	2	0.6253	CARDINAL
gujaf-382	156	1	0.05	CARDINAL
gujaf-382	159	1	wooldridge	PERSON
gujaf-382	159	2	5%	PERCENT
gujaf-382	160	1	0.275	CARDINAL
gujaf-382	161	1	greater than 5%	PERCENT
gujaf-382	162	1	0.558	CARDINAL
gujaf-382	165	1	0.05	CARDINAL
gujaf-382	165	2	5%	PERCENT
gujaf-382	166	1	ols	ORG
gujaf-382	167	1	6	CARDINAL
gujaf-382	167	2	coef	PERSON
gujaf-382	169	1	95%	PERCENT
gujaf-382	169	2	0.001	CARDINAL
gujaf-382	169	3	0.017 0.003 6.58	MONEY
gujaf-382	169	4	0.023	CARDINAL
gujaf-382	169	5	5.354	CARDINAL
gujaf-382	170	1	0.256	CARDINAL
gujaf-382	170	2	0.320	CARDINAL
gujaf-382	170	3	0.632	CARDINAL
gujaf-382	170	4	540	CARDINAL
gujaf-382	170	5	460.465	CARDINAL
gujaf-382	170	6	2024	CARDINAL
gujaf-382	171	1	0.632	CARDINAL
gujaf-382	171	2	63.2%	PERCENT
gujaf-382	171	3	nigeria	GPE
gujaf-382	172	1	0.000	CARDINAL
gujaf-382	175	1	6	CARDINAL
gujaf-382	176	1	gusau journal of accounting	ORG
gujaf-382	176	2	vol.6	NORP
gujaf-382	176	3	1, april,	DATE
gujaf-382	176	4	2025	CARDINAL
gujaf-382	176	5	250	CARDINAL
gujaf-382	183	1	0.000	CARDINAL
gujaf-382	186	1	zhang	PERSON
gujaf-382	186	2	zhou	PERSON
gujaf-382	186	3	2020	DATE
gujaf-382	186	4	juwita	ORG
gujaf-382	186	5	diana	PERSON
gujaf-382	186	6	2020	DATE
gujaf-382	186	7	2020	DATE
gujaf-382	187	1	suhadak et al	PERSON
gujaf-382	187	2	2019	DATE
gujaf-382	187	3	al qaisi	PERSON
gujaf-382	187	4	2016	DATE
gujaf-382	189	1	6	CARDINAL
gujaf-382	189	2	0.017	CARDINAL
gujaf-382	194	1	0.000	CARDINAL
gujaf-382	195	1	nigeria	GPE
gujaf-382	197	1	2019	DATE
gujaf-382	197	2	masih	PERSON
gujaf-382	197	3	2019	DATE
gujaf-382	197	4	rita syofyan et al	PERSON
gujaf-382	198	1	2020	DATE
gujaf-382	198	2	ilo	ORG
gujaf-382	198	3	2021	CARDINAL
gujaf-382	199	1	omar farooq et al	PERSON
gujaf-382	199	2	2021	CARDINAL
gujaf-382	199	3	2021	CARDINAL
gujaf-382	200	1	nigeria	GPE
gujaf-382	201	1	firstly	ORDINAL
gujaf-382	203	1	secondly	ORDINAL
gujaf-382	205	1	gusau journal of accounting	ORG
gujaf-382	205	2	vol.6	NORP
gujaf-382	205	3	1, april	DATE
gujaf-382	205	4	2025	CARDINAL
gujaf-382	205	5	251	CARDINAL
gujaf-382	206	1	5.0	CARDINAL
gujaf-382	206	2	nigerian	NORP
gujaf-382	211	1	nigeria	GPE
gujaf-382	212	1	nigeria	GPE
gujaf-382	218	1	nigeria	GPE
gujaf-382	219	1	m.a.	PERSON
gujaf-382	219	2	2014	DATE
gujaf-382	220	1	amman stock exchange	ORG
gujaf-382	221	1	international journal of business and	ORG
gujaf-382	221	2	5(1	CARDINAL
gujaf-382	221	3	91	CARDINAL
gujaf-382	222	1	akib	ORG
gujaf-382	222	2	m., mulyati	PERSON
gujaf-382	222	3	n.	ORG
gujaf-382	222	4	nurdin	PERSON
gujaf-382	222	5	e.	GPE
gujaf-382	222	6	purnaman	GPE
gujaf-382	222	7	s., & anwar, f.	ORG
gujaf-382	222	8	2023	CARDINAL
gujaf-382	223	1	indonesia stock exchange	ORG
gujaf-382	224	1	international journal of professional business review	ORG
gujaf-382	224	2	8	CARDINAL
gujaf-382	225	1	https://doi.org/10.26668/businessreview/2023.v8i6.2395 al qaisi	PERSON
gujaf-382	225	2	f.	PERSON
gujaf-382	225	3	a., & al-qudah	ORG
gujaf-382	225	4	m(2016	PERSON
gujaf-382	226	1	amman stock exchange	ORG
gujaf-382	227	1	international journal of business and	ORG
gujaf-382	228	1	vol.6	NORP
gujaf-382	228	2	1, april	DATE
gujaf-382	228	3	2025	CARDINAL
gujaf-382	228	4	252	CARDINAL
gujaf-382	228	5	alam	NORP
gujaf-382	228	6	k., & islam	ORG
gujaf-382	228	7	m. a.	PERSON
gujaf-382	228	8	2022	CARDINAL
gujaf-382	229	1	bangladesh	GPE
gujaf-382	230	1	journal of business economics	ORG
gujaf-382	230	2	139	CARDINAL
gujaf-382	230	3	ali, h., & hegazy	ORG
gujaf-382	230	4	a. y.	PERSON
gujaf-382	230	5	2022	CARDINAL
gujaf-382	231	1	india	GPE
gujaf-382	232	1	international review of economics & finance	ORG
gujaf-382	232	2	79	CARDINAL
gujaf-382	232	3	169	CARDINAL
gujaf-382	233	1	araoye	PERSON
gujaf-382	233	2	f.b.	GPE
gujaf-382	234	1	a.m & ajayi	ORG
gujaf-382	234	2	e. o.	PERSON
gujaf-382	234	3	2019	CARDINAL
gujaf-382	235	1	nigeria	GPE
gujaf-382	236	1	international journal of accounting	ORG
gujaf-382	237	1	9	CARDINAL
gujaf-382	237	2	2	CARDINAL
gujaf-382	238	1	barros	PERSON
gujaf-382	238	2	matos	ORG
gujaf-382	238	3	& sarmento	ORG
gujaf-382	238	4	j. m.	PERSON
gujaf-382	238	5	2020	DATE
gujaf-382	240	1	the euronext stock exchange	ORG
gujaf-382	241	1	journal of business research	ORG
gujaf-382	241	2	115	CARDINAL
gujaf-382	241	3	365	CARDINAL
gujaf-382	242	1	s.	PERSON
gujaf-382	242	2	1979	DATE
gujaf-382	244	1	bell journal of economics	ORG
gujaf-382	244	2	259-270	CARDINAL
gujaf-382	245	1	bodie	GPE
gujaf-382	245	2	z.	PERSON
gujaf-382	245	3	kane	PERSON
gujaf-382	245	4	a., & marcus	ORG
gujaf-382	245	5	a. j.	PERSON
gujaf-382	245	6	2018	DATE
gujaf-382	247	1	new york	GPE
gujaf-382	247	2	ny	GPE
gujaf-382	247	3	mcgraw-hill	ORG
gujaf-382	248	1	k., & nikolopoulos	ORG
gujaf-382	248	2	k. (	PERSON
gujaf-382	248	3	2011	DATE
gujaf-382	250	1	european journal of operational research	ORG
gujaf-382	250	2	214(2	CARDINAL
gujaf-382	250	3	418	CARDINAL
gujaf-382	251	1	cheng	GPE
gujaf-382	251	2	q.	GPE
gujaf-382	251	3	du	PERSON
gujaf-382	251	4	f.	PERSON
gujaf-382	251	5	wang	PERSON
gujaf-382	251	6	b. y.,	PERSON
gujaf-382	251	7	x.	GPE
gujaf-382	251	8	2019	DATE
gujaf-382	253	1	36(1	CARDINAL
gujaf-382	253	2	359	CARDINAL
gujaf-382	254	1	collins	PERSON
gujaf-382	254	2	j.	PERSON
gujaf-382	254	3	1957	DATE
gujaf-382	256	1	13(2	CARDINAL
gujaf-382	256	2	109	CARDINAL
gujaf-382	257	1	dasilas, a., & leventis	PERSON
gujaf-382	257	2	s. (2011	ORG
gujaf-382	258	1	greek	NORP
gujaf-382	259	1	economics & finance	ORG
gujaf-382	259	2	20(2	CARDINAL
gujaf-382	259	3	302311	DATE
gujaf-382	260	1	n. j.	PERSON
gujaf-382	260	2	yatiwelle koralalage	PERSON
gujaf-382	260	3	w. b.	PERSON
gujaf-382	260	4	abdul azeez,	PERSON
gujaf-382	260	5	a.	GPE
gujaf-382	260	6	jayarathne	GPE
gujaf-382	260	7	p. g. s. a.	PERSON
gujaf-382	260	8	kuruppuarachchi	GPE
gujaf-382	260	9	d., & weerasinghe	ORG
gujaf-382	260	10	2019	DATE
gujaf-382	262	1	45(3	CARDINAL
gujaf-382	262	2	413429	DATE
gujaf-382	263	1	saoud	PERSON
gujaf-382	263	2	s. & agnaou	ORG
gujaf-382	263	3	s.	PERSON
gujaf-382	263	4	2012	DATE
gujaf-382	263	5	the casablanca stock exchange	ORG
gujaf-382	263	6	83	DATE
gujaf-382	264	1	187	CARDINAL
gujaf-382	265	1	hassan	PERSON
gujaf-382	265	2	t. a.	GPE
gujaf-382	265	3	hollander	PERSON
gujaf-382	265	4	s.	PERSON
gujaf-382	265	5	m., & tahoun, a.	ORG
gujaf-382	265	6	2020	DATE
gujaf-382	266	1	covid-19	PERSON
gujaf-382	268	1	national bureau of economic research	ORG
gujaf-382	269	1	ibe	ORG
gujaf-382	269	2	h. c. a.	PERSON
gujaf-382	269	3	ugwuanyi	GPE
gujaf-382	269	4	g. o. & okanya	ORG
gujaf-382	269	5	o. c.	PERSON
gujaf-382	269	6	2017	CARDINAL
gujaf-382	270	1	nigeria	GPE
gujaf-382	271	1	journal of finance	ORG
gujaf-382	271	2	2017	DATE
gujaf-382	271	3	5	CARDINAL
gujaf-382	271	4	3	CARDINAL
gujaf-382	271	5	93	CARDINAL
gujaf-382	271	6	j.	PERSON
gujaf-382	271	7	1985	DATE
gujaf-382	273	1	1053-1070	CARDINAL
gujaf-382	274	1	gusau journal of accounting	ORG
gujaf-382	274	2	vol.6	NORP
gujaf-382	274	3	1, april	DATE
gujaf-382	274	4	2025	CARDINAL
gujaf-382	274	5	253 juhmani	QUANTITY
gujaf-382	275	1	s.	PERSON
gujaf-382	275	2	2017	CARDINAL
gujaf-382	277	1	journal of finance	ORG
gujaf-382	277	2	43	CARDINAL
gujaf-382	277	3	483-510	CARDINAL
gujaf-382	278	1	juwita	ORG
gujaf-382	278	2	c. p.	PERSON
gujaf-382	278	3	2020	DATE
gujaf-382	280	1	9(4	CARDINAL
gujaf-382	281	1	keown	PERSON
gujaf-382	281	2	a. j.	PERSON
gujaf-382	281	3	martin	PERSON
gujaf-382	281	4	j. d.	PERSON
gujaf-382	281	5	j. w.	PERSON
gujaf-382	281	6	j.	PERSON
gujaf-382	281	7	2021	CARDINAL
gujaf-382	282	1	8th	ORDINAL
gujaf-382	283	1	mcgraw-hill	ORG
gujaf-382	283	2	k. v.	PERSON
gujaf-382	283	3	2021	CARDINAL
gujaf-382	284	1	bse sensex 100,palarch’s	ORG
gujaf-382	285	1	egypt	GPE
gujaf-382	286	1	r., & varadraj	ORG
gujaf-382	286	2	2013	DATE
gujaf-382	287	1	indian	NORP
gujaf-382	288	1	9(11	CARDINAL
gujaf-382	288	2	1519	CARDINAL
gujaf-382	289	1	miller	ORG
gujaf-382	289	2	m. h., & modigliani	PERSON
gujaf-382	289	3	f.	PERSON
gujaf-382	289	4	1961	DATE
gujaf-382	291	1	the journal of business	ORG
gujaf-382	291	2	34(4	CARDINAL
gujaf-382	291	3	411	CARDINAL
gujaf-382	292	1	miller	ORG
gujaf-382	292	2	m. h., & rock	PERSON
gujaf-382	292	3	k.	PERSON
gujaf-382	292	4	1985	DATE
gujaf-382	294	1	the journal of finance	ORG
gujaf-382	294	2	1031-1051	DATE
gujaf-382	295	1	g. i.	PERSON
gujaf-382	295	2	bahari	GPE
gujaf-382	295	3	z., & aziz	ORG
gujaf-382	295	4	a. h. a.	PERSON
gujaf-382	295	5	2020	DATE
gujaf-382	296	1	islamic	NORP
gujaf-382	296	2	malaysian	NORP
gujaf-382	297	1	jurnal ekonomi	ORG
gujaf-382	297	2	malaysia	GPE
gujaf-382	297	3	91	CARDINAL
gujaf-382	298	1	mustafa, a.	ORG
gujaf-382	298	2	saeed, a.	PERSON
gujaf-382	298	3	awais	GPE
gujaf-382	298	4	m., & aziz	ORG
gujaf-382	298	5	s.	PERSON
gujaf-382	298	6	2020	DATE
gujaf-382	299	1	asian	NORP
gujaf-382	300	1	62	DATE
gujaf-382	301	1	myers	ORG
gujaf-382	301	2	s. c., & majluf	PERSON
gujaf-382	301	3	n. s.	PERSON
gujaf-382	301	4	1984	DATE
gujaf-382	303	1	13(2	CARDINAL
gujaf-382	303	2	187221	DATE
gujaf-382	304	1	neter j	PERSON
gujaf-382	304	2	kutner mh	PERSON
gujaf-382	304	3	nachtsheim cj	PERSON
gujaf-382	304	4	william	PERSON
gujaf-382	305	1	l (1996	DATE
gujaf-382	306	1	linear	ORG
gujaf-382	307	1	mcgraw-hill	ORG
gujaf-382	307	2	irwin	GPE
gujaf-382	307	3	chicago	GPE
gujaf-382	307	4	fifth	ORDINAL
gujaf-382	307	5	l. s.	PERSON
gujaf-382	307	6	b. m.	PERSON
gujaf-382	307	7	2018	DATE
gujaf-382	308	1	nigeria	GPE
gujaf-382	310	1	œconomica	PERSON
gujaf-382	310	2	14(6	DATE
gujaf-382	311	1	g. e.	PERSON
gujaf-382	311	2	arotolu	GPE
gujaf-382	311	3	h.	PERSON
gujaf-382	311	4	2019	DATE
gujaf-382	312	1	nigeria	GPE
gujaf-382	313	1	journal of accounting	ORG
gujaf-382	313	2	2(2	CARDINAL
gujaf-382	313	3	127	CARDINAL
gujaf-382	314	1	porterba	GPE
gujaf-382	314	2	m.	PERSON
gujaf-382	314	3	2010	DATE
gujaf-382	315	1	russian	NORP
gujaf-382	316	1	m. a.	PERSON
gujaf-382	316	2	2014	DATE
gujaf-382	317	1	nigeria	GPE
gujaf-382	318	1	research journal of finance	ORG
gujaf-382	318	2	1017	CARDINAL
gujaf-382	319	1	shiller	ORG
gujaf-382	319	2	r. j.	PERSON
gujaf-382	319	3	2010	DATE
gujaf-382	321	1	massachusetts	GPE
gujaf-382	321	2	smith	GPE
gujaf-382	321	3	t., jones	ORG
gujaf-382	321	4	j., & brown	ORG
gujaf-382	321	5	2020	DATE
gujaf-382	323	1	new york	GPE
gujaf-382	323	2	ny: kaplan	ORG
gujaf-382	324	1	m. 1973.	PERSON
gujaf-382	326	1	quarterly	DATE
gujaf-382	326	2	87	CARDINAL
gujaf-382	326	3	355	CARDINAL
gujaf-382	327	1	gusau journal of accounting	ORG
gujaf-382	327	2	vol.6	NORP
gujaf-382	327	3	1, april	DATE
gujaf-382	327	4	2025	CARDINAL
gujaf-382	327	5	254	CARDINAL
gujaf-382	327	6	2021	CARDINAL
gujaf-382	328	1	the indonesia stock exchange	ORG
gujaf-382	329	1	the journal of asian finance	ORG
gujaf-382	329	2	8(1	CARDINAL
gujaf-382	329	3	813-821	CARDINAL
gujaf-382	330	1	suhadak	ORG
gujaf-382	330	2	s.	GPE
gujaf-382	330	3	rahayu	GPE
gujaf-382	330	4	s. m.	PERSON
gujaf-382	330	5	s. r.	PERSON
gujaf-382	330	6	2019	DATE
gujaf-382	334	1	p. & masih	ORG
gujaf-382	334	2	m. (	PERSON
gujaf-382	334	3	2019	DATE
gujaf-382	335	1	u.s.	GPE
gujaf-382	335	2	u.s.	GPE
gujaf-382	335	3	gmm	ORG
gujaf-382	336	1	syed	PERSON
gujaf-382	336	2	a. m.	PERSON
gujaf-382	336	3	bawazir	PERSON
gujaf-382	336	4	h. s.	PERSON
gujaf-382	336	5	i. t.	PERSON
gujaf-382	336	6	2023	CARDINAL
gujaf-382	339	1	tabachnick bg	PERSON
gujaf-382	339	2	fidell ls	ORG
gujaf-382	339	3	1996	DATE
gujaf-382	340	1	harpercollins	ORG
gujaf-382	340	2	new york	GPE
gujaf-382	340	3	new york	GPE
gujaf-382	340	4	usa	GPE
gujaf-382	340	5	thisday	DATE
gujaf-382	340	6	2022	CARDINAL
gujaf-382	341	1	81.40bn	CARDINAL
gujaf-382	341	2	thisday	DATE
gujaf-382	342	1	2017	CARDINAL
gujaf-382	343	1	2022	CARDINAL
gujaf-382	344	1	0.7 per cent	MONEY
gujaf-382	344	2	ugwuanyi	GPE
gujaf-382	344	3	okanya	GPE
gujaf-382	344	4	o., & paseda	ORG
gujaf-382	344	5	2021	CARDINAL
gujaf-382	345	1	nigeria	GPE
gujaf-382	346	1	journal of accounting	ORG
gujaf-382	346	2	10	CARDINAL
gujaf-382	346	3	2	CARDINAL
gujaf-382	346	4	2000	DATE
gujaf-382	348	1	807	CARDINAL
gujaf-382	349	1	wooldridge jm	PERSON
gujaf-382	349	2	2012	DATE
gujaf-382	350	1	southwestern college publishing	ORG
gujaf-382	350	2	nashville	GPE
gujaf-382	350	3	41	CARDINAL
gujaf-382	350	4	673	CARDINAL
gujaf-382	350	5	x. z.	PERSON
gujaf-382	350	6	h. z.	PERSON
gujaf-382	350	7	2020	DATE
gujaf-382	351	1	china	GPE
gujaf-382	352	1	1–15	CARDINAL