id	sid	eid	entity	type
gujaf-383	1	1	microsoft	ORG
gujaf-383	1	2	hassan	PERSON
gujaf-383	1	3	6 1	CARDINAL
gujaf-383	1	4	vol.6	NORP
gujaf-383	1	5	1, april	DATE
gujaf-383	1	6	2025	CARDINAL
gujaf-383	1	7	255	CARDINAL
gujaf-383	1	8	nigeria	GPE
gujaf-383	1	9	imuede oyasor department of accounting science	ORG
gujaf-383	1	10	walter sisulu university	ORG
gujaf-383	1	11	south africa	GPE
gujaf-383	3	1	four	CARDINAL
gujaf-383	3	2	nigerian	NORP
gujaf-383	3	3	in01	PRODUCT
gujaf-383	3	4	in05	ORG
gujaf-383	4	1	nigerian	NORP
gujaf-383	4	2	f1	PERSON
gujaf-383	5	1	nigerian	NORP
gujaf-383	5	2	in01	PRODUCT
gujaf-383	5	3	in05	ORG
gujaf-383	5	4	ohlson models	ORG
gujaf-383	6	1	roc	GPE
gujaf-383	9	1	nigerian	NORP
gujaf-383	10	1	jel	ORG
gujaf-383	10	2	g33	ORG
gujaf-383	10	3	1.0	CARDINAL
gujaf-383	11	1	nigeria	GPE
gujaf-383	11	2	altman & hotchkiss	ORG
gujaf-383	11	3	2020	DATE
gujaf-383	12	1	nigerian	NORP
gujaf-383	12	2	2018	DATE
gujaf-383	12	3	okoye & ezejiofor	ORG
gujaf-383	12	4	2021	CARDINAL
gujaf-383	13	1	four	CARDINAL
gujaf-383	13	2	altman	ORG
gujaf-383	13	3	1984	DATE
gujaf-383	13	4	ohlson	PERSON
gujaf-383	13	5	1980	DATE
gujaf-383	13	6	in01	PRODUCT
gujaf-383	13	7	in05	ORG
gujaf-383	13	8	two	CARDINAL
gujaf-383	13	9	nigerian	NORP
gujaf-383	13	10	2021	CARDINAL
gujaf-383	14	1	altman	PERSON
gujaf-383	14	2	altman & sabato	ORG
gujaf-383	14	3	2017	DATE
gujaf-383	14	4	nigeria	GPE
gujaf-383	15	1	nigerian	NORP
gujaf-383	16	1	nigeria	GPE
gujaf-383	17	1	gbadebo et al	PERSON
gujaf-383	18	1	2023	CARDINAL
gujaf-383	18	2	vol.6	NORP
gujaf-383	18	3	1, april,	DATE
gujaf-383	18	4	256	CARDINAL
gujaf-383	18	5	nigerian	NORP
gujaf-383	21	1	nigeria	GPE
gujaf-383	22	1	nigeria	GPE
gujaf-383	22	2	akingunola & ijaiya	ORG
gujaf-383	22	3	2019	DATE
gujaf-383	22	4	oseni & olayemi	ORG
gujaf-383	22	5	2020	DATE
gujaf-383	26	1	nigerian	NORP
gujaf-383	26	2	sharma & panigrahi	ORG
gujaf-383	26	3	2020	DATE
gujaf-383	28	1	nigeria	GPE
gujaf-383	30	1	2023	CARDINAL
gujaf-383	31	1	nigeria	GPE
gujaf-383	32	1	altman	ORG
gujaf-383	32	2	1968	DATE
gujaf-383	34	1	altman	ORG
gujaf-383	34	2	1968	DATE
gujaf-383	36	1	two	CARDINAL
gujaf-383	37	1	altman	ORG
gujaf-383	37	2	1980	DATE
gujaf-383	37	3	jones & hensher	ORG
gujaf-383	37	4	2004	DATE
gujaf-383	38	1	gusau journal of accounting	ORG
gujaf-383	38	2	vol.6	NORP
gujaf-383	38	3	1, april,	DATE
gujaf-383	38	4	2025	CARDINAL
gujaf-383	38	5	257	CARDINAL
gujaf-383	38	6	kim & sohn	ORG
gujaf-383	38	7	2017	DATE
gujaf-383	40	1	jensen & meckling	ORG
gujaf-383	40	2	1976	DATE
gujaf-383	40	3	watts & zimmerman	ORG
gujaf-383	40	4	1986	DATE
gujaf-383	42	1	francis et al	PERSON
gujaf-383	43	1	2013	DATE
gujaf-383	44	1	2010	DATE
gujaf-383	46	1	1970	DATE
gujaf-383	46	2	merton, 1974	DATE
gujaf-383	46	3	2001	DATE
gujaf-383	46	4	bharath & shumway	ORG
gujaf-383	46	5	2008	DATE
gujaf-383	48	1	2023	CARDINAL
gujaf-383	50	1	barberis & thaler	ORG
gujaf-383	50	2	2003	DATE
gujaf-383	51	1	chen & liu	ORG
gujaf-383	51	2	2023	CARDINAL
gujaf-383	53	1	1990	DATE
gujaf-383	53	2	scott	ORG
gujaf-383	53	3	2014	DATE
gujaf-383	54	1	chen & lee	ORG
gujaf-383	54	2	2021	DATE
gujaf-383	55	1	&	ORG
gujaf-383	55	2	2022	CARDINAL
gujaf-383	57	1	2018	DATE
gujaf-383	57	2	huang & lee	ORG
gujaf-383	57	3	2022	CARDINAL
gujaf-383	58	1	vol.6	NORP
gujaf-383	58	2	1, april	DATE
gujaf-383	58	3	2025	CARDINAL
gujaf-383	58	4	258	CARDINAL
gujaf-383	58	5	nigeria	GPE
gujaf-383	59	1	the past decade and a half	DATE
gujaf-383	61	1	nigeria	GPE
gujaf-383	62	1	2018	DATE
gujaf-383	62	2	agarwal & taffler	ORG
gujaf-383	62	3	2021	CARDINAL
gujaf-383	62	4	altman	ORG
gujaf-383	63	1	chen et al.	PERSON
gujaf-383	63	2	2020	DATE
gujaf-383	63	3	huang & lee	ORG
gujaf-383	63	4	2022	CARDINAL
gujaf-383	64	1	2019	DATE
gujaf-383	64	2	zhang & gao	ORG
gujaf-383	64	3	2023	CARDINAL
gujaf-383	65	1	2019	DATE
gujaf-383	65	2	laitinen	ORG
gujaf-383	65	3	2021	CARDINAL
gujaf-383	66	1	2021	CARDINAL
gujaf-383	66	2	kogan et al.	PERSON
gujaf-383	66	3	2023	CARDINAL
gujaf-383	67	1	nigerian	NORP
gujaf-383	68	1	olalekan et al	PERSON
gujaf-383	69	1	2021	CARDINAL
gujaf-383	69	2	in01	PRODUCT
gujaf-383	69	3	in05	ORG
gujaf-383	69	4	nigerian	NORP
gujaf-383	70	1	2021	CARDINAL
gujaf-383	70	2	nigerian	NORP
gujaf-383	72	1	2023	CARDINAL
gujaf-383	72	2	nigerian	NORP
gujaf-383	73	1	huang et al.	PERSON
gujaf-383	73	2	2020	DATE
gujaf-383	73	3	garcia et al.	PERSON
gujaf-383	73	4	2022	CARDINAL
gujaf-383	74	1	vol.6	NORP
gujaf-383	74	2	1, april	DATE
gujaf-383	74	3	2025	CARDINAL
gujaf-383	74	4	259	CARDINAL
gujaf-383	74	5	2023	CARDINAL
gujaf-383	74	6	zhang et al.	PERSON
gujaf-383	74	7	2024	DATE
gujaf-383	75	1	chen & liu	ORG
gujaf-383	75	2	2023	CARDINAL
gujaf-383	76	1	sharma & panigrahi	ORG
gujaf-383	76	2	2020	DATE
gujaf-383	76	3	nwaiwu & akani	ORG
gujaf-383	76	4	2023	CARDINAL
gujaf-383	78	1	nigeria	GPE
gujaf-383	78	2	2018	DATE
gujaf-383	78	3	oseni & olayemi	ORG
gujaf-383	78	4	2020	DATE
gujaf-383	80	1	akingunola & ijaiya	ORG
gujaf-383	80	2	2019	DATE
gujaf-383	80	3	&	ORG
gujaf-383	80	4	2022	CARDINAL
gujaf-383	81	1	chen	PERSON
gujaf-383	81	2	lee	PERSON
gujaf-383	81	3	2021	CARDINAL
gujaf-383	82	1	2021	CARDINAL
gujaf-383	84	1	3.0	CARDINAL
gujaf-383	84	2	nigerian	NORP
gujaf-383	85	1	85	CARDINAL
gujaf-383	85	2	the nigerian stock exchange	ORG
gujaf-383	85	3	the period 2010	DATE
gujaf-383	85	4	2023	CARDINAL
gujaf-383	86	1	2018	DATE
gujaf-383	86	2	chen & lee	ORG
gujaf-383	86	3	2021	DATE
gujaf-383	87	1	kim & sohn	ORG
gujaf-383	87	2	2017	DATE
gujaf-383	87	3	huang & lee	ORG
gujaf-383	87	4	2022	CARDINAL
gujaf-383	88	1	four	CARDINAL
gujaf-383	88	2	altman	ORG
gujaf-383	88	3	1984	DATE
gujaf-383	88	4	1980	DATE
gujaf-383	88	5	nigerian	NORP
gujaf-383	88	6	in01	PRODUCT
gujaf-383	88	7	in05	ORG
gujaf-383	88	8	nigerian	NORP
gujaf-383	88	9	&	ORG
gujaf-383	88	10	2022	CARDINAL
gujaf-383	89	1	five	CARDINAL
gujaf-383	89	2	1.2	CARDINAL
gujaf-383	89	3	1	CARDINAL
gujaf-383	89	4	𝐸𝐵𝐼𝑇	ORG
gujaf-383	89	5	𝑀𝑉	ORG
gujaf-383	90	1	𝑇𝐿	DATE
gujaf-383	90	2	𝑆	ORG
gujaf-383	90	3	gusau journal of accounting	ORG
gujaf-383	90	4	vol.6	NORP
gujaf-383	90	5	1, april	DATE
gujaf-383	90	6	2025 260	CARDINAL
gujaf-383	90	7	altman	ORG
gujaf-383	90	8	1984	DATE
gujaf-383	91	1	1.8	CARDINAL
gujaf-383	92	1	ohlson	PERSON
gujaf-383	93	1	2	CARDINAL
gujaf-383	94	1	0.407	CARDINAL
gujaf-383	94	2	1.43	CARDINAL
gujaf-383	94	3	2.37	CARDINAL
gujaf-383	94	4	1.83	CARDINAL
gujaf-383	94	5	𝐺𝑁𝑃	ORG
gujaf-383	94	6	𝑇𝐿	DATE
gujaf-383	94	7	𝑁𝐼	ORG
gujaf-383	94	8	𝐹𝑆𝑇	ORG
gujaf-383	94	9	the past two years	DATE
gujaf-383	94	10	the last two years	DATE
gujaf-383	94	11	𝐶𝐻𝐼𝑁	ORG
gujaf-383	94	12	1980	DATE
gujaf-383	95	1	0.5	CARDINAL
gujaf-383	96	1	in01	PRODUCT
gujaf-383	96	2	in05	ORG
gujaf-383	96	3	nigerian	NORP
gujaf-383	97	1	in01	ORG
gujaf-383	97	2	3.52	CARDINAL
gujaf-383	97	3	0.56	CARDINAL
gujaf-383	97	4	3	CARDINAL
gujaf-383	97	5	in05	ORG
gujaf-383	97	6	0.56	CARDINAL
gujaf-383	97	7	1.43	CARDINAL
gujaf-383	97	8	4	CARDINAL
gujaf-383	97	9	𝐶𝐴	ORG
gujaf-383	97	10	𝑁𝐼	ORG
gujaf-383	97	11	𝐹𝐶	LAW
gujaf-383	97	12	&	ORG
gujaf-383	97	13	2022	CARDINAL
gujaf-383	100	1	three	CARDINAL
gujaf-383	101	1	2023	CARDINAL
gujaf-383	101	2	bharath & shumway	ORG
gujaf-383	101	3	2008	DATE
gujaf-383	102	1	roc	GPE
gujaf-383	102	2	2018	DATE
gujaf-383	104	1	k-fold	ORG
gujaf-383	104	2	2023	CARDINAL
gujaf-383	105	1	nigeria	GPE
gujaf-383	105	2	uduak & osabohien	ORG
gujaf-383	105	3	2022	CARDINAL
gujaf-383	106	1	kim & sohn	ORG
gujaf-383	106	2	2017	DATE
gujaf-383	107	1	gusau journal of accounting	ORG
gujaf-383	107	2	vol.6	NORP
gujaf-383	107	3	1, april	DATE
gujaf-383	107	4	2025 261	QUANTITY
gujaf-383	108	1	2023	CARDINAL
gujaf-383	109	1	nigeria	GPE
gujaf-383	110	1	4.0	CARDINAL
gujaf-383	110	2	four	CARDINAL
gujaf-383	110	3	nigerian	NORP
gujaf-383	111	1	1	CARDINAL
gujaf-383	111	2	in01	ORG
gujaf-383	111	3	84.30%	PERCENT
gujaf-383	111	4	in05	ORG
gujaf-383	111	5	83.70%	PERCENT
gujaf-383	112	1	81.17%	PERCENT
gujaf-383	112	2	79.87%	PERCENT
gujaf-383	113	1	2019	DATE
gujaf-383	113	2	kim & sohn	ORG
gujaf-383	113	3	2021	DATE
gujaf-383	114	1	78.34%	PERCENT
gujaf-383	114	2	75.61%	PERCENT
gujaf-383	114	3	nigeria	GPE
gujaf-383	114	4	2013	DATE
gujaf-383	115	1	f1	PERSON
gujaf-383	116	1	in01	ORG
gujaf-383	116	2	83.00%	PERCENT
gujaf-383	116	3	f1	PERSON
gujaf-383	116	4	82.07%	PERCENT
gujaf-383	117	1	2020	DATE
gujaf-383	118	1	80.45%	PERCENT
gujaf-383	118	2	f1	PERSON
gujaf-383	118	3	79.38%	PERCENT
gujaf-383	118	4	in01	PRODUCT
gujaf-383	118	5	nigerian	NORP
gujaf-383	119	1	f1	PERSON
gujaf-383	119	2	jones & hensher	ORG
gujaf-383	119	3	2018	DATE
gujaf-383	120	1	2	CARDINAL
gujaf-383	121	1	in01	PRODUCT
gujaf-383	121	2	244	CARDINAL
gujaf-383	121	3	347	CARDINAL
gujaf-383	122	1	50	CARDINAL
gujaf-383	122	2	56	CARDINAL
gujaf-383	123	1	73	CARDINAL
gujaf-383	123	2	2022	CARDINAL
gujaf-383	124	1	2018	DATE
gujaf-383	125	1	in01	PRODUCT
gujaf-383	125	2	in05	ORG
gujaf-383	125	3	nigerian	NORP
gujaf-383	125	4	adeyemi & fagbemi	ORG
gujaf-383	125	5	2019	DATE
gujaf-383	126	1	3	CARDINAL
gujaf-383	126	2	matthews	ORG
gujaf-383	127	1	mcc	ORG
gujaf-383	127	2	0.58	CARDINAL
gujaf-383	127	3	0.67	CARDINAL
gujaf-383	127	4	in01	ORG
gujaf-383	127	5	zhu et al.	PERSON
gujaf-383	127	6	2020	DATE
gujaf-383	128	1	in01	PRODUCT
gujaf-383	128	2	0.67	CARDINAL
gujaf-383	128	3	gusau journal of accounting	ORG
gujaf-383	128	4	vol.6	NORP
gujaf-383	128	5	1, april,	DATE
gujaf-383	128	6	2025	CARDINAL
gujaf-383	128	7	262	CARDINAL
gujaf-383	129	1	in01	PRODUCT
gujaf-383	129	2	in05	ORG
gujaf-383	129	3	above 82%	PERCENT
gujaf-383	129	4	2009	DATE
gujaf-383	130	1	npv	ORG
gujaf-383	131	1	in01	PRODUCT
gujaf-383	131	2	86.13%	PERCENT
gujaf-383	132	1	in01	ORG
gujaf-383	132	2	20.10	CARDINAL
gujaf-383	133	1	in01	ORG
gujaf-383	133	2	nigeria	GPE
gujaf-383	133	3	2021	CARDINAL
gujaf-383	133	4	2023	CARDINAL
gujaf-383	134	1	in01	PRODUCT
gujaf-383	134	2	in05	GPE
gujaf-383	135	1	2020	DATE
gujaf-383	135	2	kim et al.	PERSON
gujaf-383	135	3	2022	CARDINAL
gujaf-383	136	1	nigerian	NORP
gujaf-383	137	1	1	CARDINAL
gujaf-383	138	1	f1	PERSON
gujaf-383	138	2	82.50 78.34 85.70	MONEY
gujaf-383	138	3	80.10	CARDINAL
gujaf-383	139	1	in01 84.30	PRODUCT
gujaf-383	139	2	in05	GPE
gujaf-383	139	3	79.87	MONEY
gujaf-383	139	4	81.18	CARDINAL
gujaf-383	139	5	0.88	CARDINAL
gujaf-383	139	6	2025	CARDINAL
gujaf-383	139	7	2	CARDINAL
gujaf-383	139	8	235	CARDINAL
gujaf-383	139	9	342 65	DATE
gujaf-383	139	10	227	CARDINAL
gujaf-383	140	1	in01 244	PRODUCT
gujaf-383	140	2	in05 240	ORG
gujaf-383	140	3	60	CARDINAL
gujaf-383	140	4	2025	CARDINAL
gujaf-383	140	5	vol.6	NORP
gujaf-383	140	6	1, april	DATE
gujaf-383	140	7	2025	CARDINAL
gujaf-383	140	8	263	CARDINAL
gujaf-383	140	9	3	CARDINAL
gujaf-383	140	10	mcc ba	PERSON
gujaf-383	140	11	0.62 82.02	PERCENT
gujaf-383	140	12	84.06 17.45	CARDINAL
gujaf-383	140	13	0.58	CARDINAL
gujaf-383	140	14	79.75	MONEY
gujaf-383	140	15	14.80	CARDINAL
gujaf-383	141	1	in01 0.67 83.83	PRODUCT
gujaf-383	141	2	20.10	CARDINAL
gujaf-383	141	3	82.89	MONEY
gujaf-383	141	4	18.80	CARDINAL
gujaf-383	141	5	2025	CARDINAL
gujaf-383	141	6	mcc	ORG
gujaf-383	141	7	tp	GPE
gujaf-383	142	1	1	CARDINAL
gujaf-383	142	2	0	CARDINAL
gujaf-383	144	1	npv	ORG
gujaf-383	147	1	1	CARDINAL
gujaf-383	147	2	five	CARDINAL
gujaf-383	147	3	f1	PERSON
gujaf-383	147	4	four	CARDINAL
gujaf-383	147	5	altman	ORG
gujaf-383	147	6	in01	PRODUCT
gujaf-383	147	7	in05	GPE
gujaf-383	148	1	in01	PRODUCT
gujaf-383	149	1	84.30%	PERCENT
gujaf-383	150	1	81.17%	PERCENT
gujaf-383	150	2	2019	DATE
gujaf-383	151	1	in01	ORG
gujaf-383	151	2	86.50%	PERCENT
gujaf-383	153	1	in01	PRODUCT
gujaf-383	153	2	83.00%	PERCENT
gujaf-383	153	3	more than 8	CARDINAL
gujaf-383	153	4	10	CARDINAL
gujaf-383	154	1	f1	PERSON
gujaf-383	154	2	in01	PRODUCT
gujaf-383	154	3	82.07%	PERCENT
gujaf-383	154	4	nigerian	NORP
gujaf-383	154	5	2009	DATE
gujaf-383	155	1	ohlson models	ORG
gujaf-383	155	2	2018	DATE
gujaf-383	156	1	in05	PRODUCT
gujaf-383	156	2	in01	PRODUCT
gujaf-383	156	3	nigerian	NORP
gujaf-383	157	1	roc	GPE
gujaf-383	157	2	1	CARDINAL
gujaf-383	159	1	four	CARDINAL
gujaf-383	159	2	in01	ORG
gujaf-383	159	3	approximately 0.89	CARDINAL
gujaf-383	159	4	kim & sohn	ORG
gujaf-383	159	5	2021	DATE
gujaf-383	160	1	in05	PRODUCT
gujaf-383	160	2	0.88	CARDINAL
gujaf-383	161	1	gusau journal of accounting	ORG
gujaf-383	161	2	vol.6	NORP
gujaf-383	161	3	1, april,	DATE
gujaf-383	161	4	2025	CARDINAL
gujaf-383	161	5	264	CARDINAL
gujaf-383	161	6	0.87	CARDINAL
gujaf-383	161	7	0.85	CARDINAL
gujaf-383	161	8	nigerian	NORP
gujaf-383	162	1	roc	GPE
gujaf-383	163	1	in01	PRODUCT
gujaf-383	163	2	in05	ORG
gujaf-383	163	3	nigerian	NORP
gujaf-383	163	4	2021	CARDINAL
gujaf-383	164	1	1	CARDINAL
gujaf-383	164	2	2	CARDINAL
gujaf-383	164	3	roc	GPE
gujaf-383	164	4	1	CARDINAL
gujaf-383	164	5	five	CARDINAL
gujaf-383	164	6	f1	PERSON
gujaf-383	164	7	four	CARDINAL
gujaf-383	164	8	altman	ORG
gujaf-383	164	9	in01	PRODUCT
gujaf-383	164	10	in05.	GPE
gujaf-383	165	1	2025	CARDINAL
gujaf-383	165	2	3	CARDINAL
gujaf-383	166	1	in01	PRODUCT
gujaf-383	166	2	244	CARDINAL
gujaf-383	166	3	347	CARDINAL
gujaf-383	167	1	50	CARDINAL
gujaf-383	167	2	56	CARDINAL
gujaf-383	167	3	2022	CARDINAL
gujaf-383	168	1	65	CARDINAL
gujaf-383	168	2	in01	PRODUCT
gujaf-383	169	1	73	CARDINAL
gujaf-383	169	2	65	CARDINAL
gujaf-383	170	1	jones & hensher	ORG
gujaf-383	170	2	2018	DATE
gujaf-383	171	1	in05	PRODUCT
gujaf-383	171	2	in01	PRODUCT
gujaf-383	172	1	nigerian	NORP
gujaf-383	172	2	2023	CARDINAL
gujaf-383	173	1	gusau journal of accounting	ORG
gujaf-383	173	2	vol.6	NORP
gujaf-383	173	3	1, april,	DATE
gujaf-383	173	4	2025	CARDINAL
gujaf-383	173	5	265	CARDINAL
gujaf-383	173	6	3	CARDINAL
gujaf-383	173	7	2025	CARDINAL
gujaf-383	173	8	5.0	CARDINAL
gujaf-383	173	9	nigerian	NORP
gujaf-383	174	1	four	CARDINAL
gujaf-383	174	2	altman z	PERSON
gujaf-383	174	3	in01	PRODUCT
gujaf-383	174	4	in05	GPE
gujaf-383	174	5	in01	ORG
gujaf-383	174	6	f1	PERSON
gujaf-383	175	1	nigerian	NORP
gujaf-383	175	2	2019	DATE
gujaf-383	175	3	kim & sohn	ORG
gujaf-383	175	4	2021	DATE
gujaf-383	176	1	in01	PRODUCT
gujaf-383	176	2	in05	ORG
gujaf-383	176	3	2023	CARDINAL
gujaf-383	176	4	2021	CARDINAL
gujaf-383	178	1	first	ORDINAL
gujaf-383	178	2	nigerian	NORP
gujaf-383	178	3	2018	DATE
gujaf-383	180	1	nigeria	GPE
gujaf-383	180	2	2022	CARDINAL
gujaf-383	181	1	2020	DATE
gujaf-383	183	1	kim gusau journal of accounting	ORG
gujaf-383	183	2	vol.6	NORP
gujaf-383	183	3	1, april,	DATE
gujaf-383	183	4	2025 266	QUANTITY
gujaf-383	183	5	2022	CARDINAL
gujaf-383	183	6	zhu et al.	PERSON
gujaf-383	183	7	2020	DATE
gujaf-383	185	1	2020	DATE
gujaf-383	186	1	nigeria	GPE
gujaf-383	186	2	2021	CARDINAL
gujaf-383	187	1	in01	PRODUCT
gujaf-383	187	2	in05	ORG
gujaf-383	187	3	nigeria	GPE
gujaf-383	189	1	s. b.	PERSON
gujaf-383	189	2	2019	CARDINAL
gujaf-383	190	1	nigerian	NORP
gujaf-383	191	1	11(2	CARDINAL
gujaf-383	192	1	https://doi.org/10.5897/jat2018.0310 agarwal	PERSON
gujaf-383	192	2	r. j.	PERSON
gujaf-383	192	3	2021	CARDINAL
gujaf-383	193	1	twenty-five years	DATE
gujaf-383	194	1	51(5	DATE
gujaf-383	194	2	555–580	CARDINAL
gujaf-383	196	1	akingunola	GPE
gujaf-383	196	2	m. a.	PERSON
gujaf-383	196	3	2019	DATE
gujaf-383	197	1	nigeria	GPE
gujaf-383	198	1	8(2	CARDINAL
gujaf-383	198	2	15–26	CARDINAL
gujaf-383	199	1	https://doi.org/10.5430/afr.v8n2p15 altman	PERSON
gujaf-383	199	2	e. i.	PERSON
gujaf-383	199	3	1968	DATE
gujaf-383	201	1	23(4	CARDINAL
gujaf-383	201	2	589–609	CARDINAL
gujaf-383	202	1	e. i.	PERSON
gujaf-383	202	2	& hotchkiss	PERSON
gujaf-383	202	3	2020	DATE
gujaf-383	203	1	4th	ORDINAL
gujaf-383	204	1	wiley	PERSON
gujaf-383	205	1	altman	ORG
gujaf-383	205	2	e. i.	PERSON
gujaf-383	205	3	2017	CARDINAL
gujaf-383	206	1	us	GPE
gujaf-383	207	1	abacus	GPE
gujaf-383	207	2	53(1	CARDINAL
gujaf-383	207	3	94–117	CARDINAL
gujaf-383	207	4	https://doi.org/10.1111/abac.12100 altman	ORG
gujaf-383	207	5	e. i.	PERSON
gujaf-383	207	6	brady	PERSON
gujaf-383	207	7	b.	PERSON
gujaf-383	207	8	a., & sironi	ORG
gujaf-383	207	9	a.	PERSON
gujaf-383	207	10	2019	DATE
gujaf-383	209	1	46(5	CARDINAL
gujaf-383	209	2	659–687	CARDINAL
gujaf-383	210	1	https://doi.org/10.1111/jbfa.12327 altman	ORG
gujaf-383	210	2	e. i.	PERSON
gujaf-383	210	3	hartzell	PERSON
gujaf-383	210	4	j. c.	PERSON
gujaf-383	210	5	m. j.	PERSON
gujaf-383	210	6	2018	DATE
gujaf-383	212	1	35	DATE
gujaf-383	212	2	59–71	DATE
gujaf-383	213	1	altman	PERSON
gujaf-383	213	2	e. i.	PERSON
gujaf-383	213	3	marco	PERSON
gujaf-383	213	4	f.	PERSON
gujaf-383	213	5	2019	DATE
gujaf-383	214	1	italian	NORP
gujaf-383	215	1	journal of banking & finance	ORG
gujaf-383	215	2	26(6	CARDINAL
gujaf-383	215	3	1077–1107	DATE
gujaf-383	216	1	gusau journal of accounting	ORG
gujaf-383	216	2	vol.6	NORP
gujaf-383	216	3	1, april	DATE
gujaf-383	216	4	2025 267 barberis	QUANTITY
gujaf-383	216	5	n., & thaler	ORG
gujaf-383	216	6	r.	PERSON
gujaf-383	216	7	2003	DATE
gujaf-383	218	1	1	CARDINAL
gujaf-383	218	2	1053–1128	CARDINAL
gujaf-383	220	1	w. h.	PERSON
gujaf-383	220	2	2013	DATE
gujaf-383	222	1	journal of accounting research	ORG
gujaf-383	222	2	4	CARDINAL
gujaf-383	222	3	71–111	GPE
gujaf-383	223	1	w. h.	PERSON
gujaf-383	223	2	correia	PERSON
gujaf-383	223	3	m., & mcnichols	ORG
gujaf-383	223	4	m. f.	PERSON
gujaf-383	223	5	2021	CARDINAL
gujaf-383	225	1	journal of accounting and economics	ORG
gujaf-383	225	2	101400	DATE
gujaf-383	226	1	w. h.	PERSON
gujaf-383	226	2	mcnichols	ORG
gujaf-383	226	3	m. f., & rhie	PERSON
gujaf-383	226	4	j. w.	PERSON
gujaf-383	226	5	2018	DATE
gujaf-383	229	1	23(3	CARDINAL
gujaf-383	229	2	1092–1124	DATE
gujaf-383	230	1	w.	PERSON
gujaf-383	230	2	mcnichols	ORG
gujaf-383	230	3	m., & rhie	ORG
gujaf-383	231	1	2018	DATE
gujaf-383	234	1	1–25	CARDINAL
gujaf-383	235	1	t., & crook	ORG
gujaf-383	235	2	j.	PERSON
gujaf-383	235	3	2023	CARDINAL
gujaf-383	237	1	european journal of operational research	ORG
gujaf-383	237	2	310(2	CARDINAL
gujaf-383	237	3	585–600	CARDINAL
gujaf-383	238	1	s. t., & shumway	PERSON
gujaf-383	238	2	t.	GPE
gujaf-383	238	3	2008	DATE
gujaf-383	240	1	21(3	CARDINAL
gujaf-383	240	2	1339–1369	CARDINAL
gujaf-383	241	1	https://doi.org/10.1093/rfs/hhm049 chen	PERSON
gujaf-383	241	2	l., & liu	ORG
gujaf-383	241	3	q.	PERSON
gujaf-383	241	4	2023	CARDINAL
gujaf-383	243	1	211	CARDINAL
gujaf-383	243	2	118527	DATE
gujaf-383	244	1	https://doi.org/10.1016/j.eswa.2022.118527 chen	PERSON
gujaf-383	244	2	t., chen	PERSON
gujaf-383	244	3	j., & lee	ORG
gujaf-383	244	4	2020	DATE
gujaf-383	245	1	chinese	NORP
gujaf-383	246	1	pacific-basin	LOC
gujaf-383	246	2	60	CARDINAL
gujaf-383	246	3	101283	DATE
gujaf-383	247	1	chen	PERSON
gujaf-383	247	2	& lee	PERSON
gujaf-383	247	3	w. c.	PERSON
gujaf-383	247	4	2021	CARDINAL
gujaf-383	249	1	journal of international financial markets	ORG
gujaf-383	249	2	74, 101340	DATE
gujaf-383	250	1	p. m.	PERSON
gujaf-383	250	2	ge	ORG
gujaf-383	250	3	w., & schrand	ORG
gujaf-383	250	4	2010	DATE
gujaf-383	252	1	50(2-3	CARDINAL
gujaf-383	252	2	344–401	CARDINAL
gujaf-383	253	1	dichev	GPE
gujaf-383	253	2	i. d., & piotroski	PERSON
gujaf-383	253	3	j. d.	PERSON
gujaf-383	253	4	2019	DATE
gujaf-383	255	1	1997–2040	CARDINAL
gujaf-383	256	1	e. f. (	PERSON
gujaf-383	256	2	1970	DATE
gujaf-383	258	1	25(2	CARDINAL
gujaf-383	258	2	383–417	CARDINAL
gujaf-383	259	1	francis	PERSON
gujaf-383	259	2	r.	NORP
gujaf-383	259	3	olsson	PERSON
gujaf-383	259	4	m., & schipper	ORG
gujaf-383	259	5	2013	DATE
gujaf-383	261	1	39(2	CARDINAL
gujaf-383	261	2	295–327	CARDINAL
gujaf-383	262	1	https://doi.org/10.1016/j.jacceco.2013.01.002 gusau journal of accounting	ORG
gujaf-383	262	2	vol.6	NORP
gujaf-383	262	3	1, april	DATE
gujaf-383	262	4	2025	CARDINAL
gujaf-383	262	5	268 garcia	PERSON
gujaf-383	262	6	2022	CARDINAL
gujaf-383	264	1	journal of business research	ORG
gujaf-383	264	2	144	CARDINAL
gujaf-383	264	3	344–355	CARDINAL
gujaf-383	265	1	https://doi.org/10.1016/j.jbusres.2022.01.013 gbadebo	PERSON
gujaf-383	265	2	a. d.	PERSON
gujaf-383	265	3	akande	GPE
gujaf-383	265	4	j. o., & adekunle	ORG
gujaf-383	265	5	a. o.	PERSON
gujaf-383	265	6	2023	CARDINAL
gujaf-383	266	1	nigeria	GPE
gujaf-383	267	1	international journal of professional business review	ORG
gujaf-383	267	2	8(9	CARDINAL
gujaf-383	268	1	e. a.	PERSON
gujaf-383	268	2	2009	DATE
gujaf-383	270	1	21(9	DATE
gujaf-383	270	2	1263–1284	DATE
gujaf-383	271	1	https://doi.org/10.1109/tkde.2008.239 huang	PERSON
gujaf-383	271	2	z., & lee	ORG
gujaf-383	271	3	c. c.	PERSON
gujaf-383	271	4	2022	CARDINAL
gujaf-383	273	1	124	CARDINAL
gujaf-383	273	2	102581	DATE
gujaf-383	274	1	huang	PERSON
gujaf-383	274	2	z.	PERSON
gujaf-383	274	3	chen, h.	ORG
gujaf-383	274	4	hsu	PERSON
gujaf-383	274	5	chen	PERSON
gujaf-383	274	6	s.	PERSON
gujaf-383	274	7	2020	DATE
gujaf-383	276	1	36(2	CARDINAL
gujaf-383	276	2	1329–1335	DATE
gujaf-383	277	1	iyoha	PERSON
gujaf-383	277	2	2018	DATE
gujaf-383	278	1	nigerian	NORP
gujaf-383	279	1	journal of african business	ORG
gujaf-383	279	2	19(2	DATE
gujaf-383	279	3	238–253	CARDINAL
gujaf-383	281	1	jensen	PERSON
gujaf-383	281	2	m. c.	PERSON
gujaf-383	281	3	w. h.	PERSON
gujaf-383	281	4	1976	DATE
gujaf-383	283	1	journal of financial economics	ORG
gujaf-383	283	2	3(4	CARDINAL
gujaf-383	283	3	305–360	CARDINAL
gujaf-383	284	1	https://doi.org/10.1016/0304-405x(76)90026-x ohlson	DATE
gujaf-383	284	2	j. a.	PERSON
gujaf-383	284	3	1980	DATE
gujaf-383	286	1	journal of accounting research	ORG
gujaf-383	286	2	18(1	CARDINAL
gujaf-383	286	3	109–131	DATE
gujaf-383	287	1	& adebayo	PERSON
gujaf-383	287	2	s. t.	PERSON
gujaf-383	287	3	2022	CARDINAL
gujaf-383	288	1	nigeria	GPE
gujaf-383	289	1	african journal of economic policy	ORG
gujaf-383	289	2	29(1	CARDINAL
gujaf-383	289	3	45-63	DATE
gujaf-383	290	1	https://doi.org/10.4314/ajep.v29i1.3 outecheva	ORG
gujaf-383	290	2	2007	DATE
gujaf-383	292	1	university of st. gallen.	ORG
gujaf-383	293	1	https://doi.org/10.3929/ethz-a-005539091 platt	PERSON
gujaf-383	293	2	h. d.	PERSON
gujaf-383	293	3	m. b.	PERSON
gujaf-383	293	4	1990	DATE
gujaf-383	295	1	journal of business finance & accounting	ORG
gujaf-383	295	2	17(1	CARDINAL
gujaf-383	295	3	31–51	CARDINAL
gujaf-383	296	1	m., & vijayakumar, a.	ORG
gujaf-383	296	2	2021	CARDINAL
gujaf-383	297	1	indian	NORP
gujaf-383	297	2	ohlson models	ORG
gujaf-383	298	1	international journal of finance & economics	ORG
gujaf-383	298	2	26(4	CARDINAL
gujaf-383	298	3	5311	CARDINAL
gujaf-383	298	4	5327	CARDINAL
gujaf-383	299	1	k. s.	PERSON
gujaf-383	299	2	lee	PERSON
gujaf-383	299	3	t. s.	GPE
gujaf-383	299	4	kim	PERSON
gujaf-383	299	5	h. j.	PERSON
gujaf-383	299	6	2005	DATE
gujaf-383	301	1	28(1	CARDINAL
gujaf-383	301	2	127–135	CARDINAL
gujaf-383	302	1	m. t.	PERSON
gujaf-383	302	2	f.	PERSON
gujaf-383	302	3	2022	CARDINAL
gujaf-383	304	1	journal of business research	ORG
gujaf-383	304	2	142	CARDINAL
gujaf-383	304	3	263–278	CARDINAL
gujaf-383	305	1	https://doi.org/10.1016/j.jbusres.2021.12.063	ORG
gujaf-383	305	2	vol.6	NORP
gujaf-383	305	3	1, april	DATE
gujaf-383	305	4	2025	CARDINAL
gujaf-383	305	5	269	CARDINAL
gujaf-383	305	6	m. h., & wilson	ORG
gujaf-383	305	7	n.	PERSON
gujaf-383	305	8	2013	DATE
gujaf-383	307	1	30	CARDINAL
gujaf-383	307	2	394–419	CARDINAL
gujaf-383	308	1	https://doi.org/10.1016/j.irfa.2013.02.013 tsai	PERSON
gujaf-383	308	2	c. f.	PERSON
gujaf-383	308	3	2009	DATE
gujaf-383	310	1	22(2	CARDINAL
gujaf-383	310	2	120–127	CARDINAL
gujaf-383	311	1	wang	PERSON
gujaf-383	311	2	j., ma	PERSON
gujaf-383	311	3	j. (2018	ORG
gujaf-383	313	1	physica	ORG
gujaf-383	313	2	503	CARDINAL
gujaf-383	313	3	930–942	CARDINAL
gujaf-383	314	1	https://doi.org/10.1016/j.physa.2018.02.145 zavgren	PERSON
gujaf-383	314	2	c. v.	PERSON
gujaf-383	314	3	1985	DATE
gujaf-383	315	1	american	NORP
gujaf-383	316	1	journal of business finance & accounting	ORG
gujaf-383	316	2	12(1	CARDINAL
gujaf-383	317	1	& li	PERSON
gujaf-383	317	2	2021	CARDINAL
gujaf-383	318	1	shap	ORG
gujaf-383	319	1	176	CARDINAL
gujaf-383	319	2	114899	DATE