id	sid	eid	entity	type
gujaf-384	1	1	microsoft	ORG
gujaf-384	1	2	hassan	PERSON
gujaf-384	1	3	6 1	CARDINAL
gujaf-384	1	4	vol.6	NORP
gujaf-384	1	5	1, april,	DATE
gujaf-384	1	6	2025 270	CARDINAL
gujaf-384	1	7	nigeria	GPE
gujaf-384	2	1	ibrahim aminu	PERSON
gujaf-384	2	2	samuel eniola	PERSON
gujaf-384	2	3	adzor	GPE
gujaf-384	3	1	ibiamke department of accounting	ORG
gujaf-384	3	2	nigerian	NORP
gujaf-384	3	3	defence academy	ORG
gujaf-384	3	4	kaduna	GPE
gujaf-384	3	5	08148055874, 08163426272, 07065553623 https://doi.org/10.57233/gujaf.v6i1.19	DATE
gujaf-384	4	1	rmc	ORG
gujaf-384	4	2	nigeria	GPE
gujaf-384	6	1	thirteen	CARDINAL
gujaf-384	6	2	fifteen-year	DATE
gujaf-384	6	3	2009–2023	CARDINAL
gujaf-384	11	1	nigerian	NORP
gujaf-384	13	1	1.0	CARDINAL
gujaf-384	13	2	2021	CARDINAL
gujaf-384	14	1	nigeria	GPE
gujaf-384	14	2	annual	DATE
gujaf-384	14	3	year	DATE
gujaf-384	14	4	year	DATE
gujaf-384	15	1	nasir & afza,	ORG
gujaf-384	15	2	2018	DATE
gujaf-384	17	1	nigerian	NORP
gujaf-384	17	2	2015	DATE
gujaf-384	18	1	nigeria	GPE
gujaf-384	19	1	nigeria	GPE
gujaf-384	20	1	gusau journal of accounting	ORG
gujaf-384	20	2	vol.6	NORP
gujaf-384	20	3	1, april,	DATE
gujaf-384	20	4	2025 271	CARDINAL
gujaf-384	22	1	dmbs	ORG
gujaf-384	22	2	nigeria	GPE
gujaf-384	23	1	nigeria	GPE
gujaf-384	24	1	nigeria	GPE
gujaf-384	24	2	okoye & eze	ORG
gujaf-384	24	3	2023	CARDINAL
gujaf-384	24	4	yusuf & bello	ORG
gujaf-384	24	5	2022	CARDINAL
gujaf-384	25	1	2021	CARDINAL
gujaf-384	25	2	approximately 1.5 per cent	MONEY
gujaf-384	25	3	nigerian	NORP
gujaf-384	25	4	2021	CARDINAL
gujaf-384	26	1	inter-continental bank plc	ORG
gujaf-384	26	2	skye bank plc	ORG
gujaf-384	26	3	bank phb	ORG
gujaf-384	27	1	recent years	DATE
gujaf-384	27	2	nigeria	GPE
gujaf-384	28	1	diamond bank	ORG
gujaf-384	28	2	year 2020	DATE
gujaf-384	29	1	nigeria	GPE
gujaf-384	30	1	ayodele & alabi	ORG
gujaf-384	30	2	2014	DATE
gujaf-384	30	3	ogbuga et al.	ORG
gujaf-384	30	4	2021	CARDINAL
gujaf-384	31	1	nigeria	GPE
gujaf-384	32	1	rmc	ORG
gujaf-384	34	1	nigeria	GPE
gujaf-384	35	1	i.	PERSON
gujaf-384	35	2	dmbs	ORG
gujaf-384	35	3	nigeria	GPE
gujaf-384	35	4	dmbs	ORG
gujaf-384	35	5	nigeria	GPE
gujaf-384	35	6	dmbs	ORG
gujaf-384	35	7	nigeria	GPE
gujaf-384	35	8	dmbs	ORG
gujaf-384	35	9	nigeria	GPE
gujaf-384	35	10	dmbs	ORG
gujaf-384	35	11	nigeria	GPE
gujaf-384	36	1	gusau journal of accounting	ORG
gujaf-384	36	2	vol.6	NORP
gujaf-384	36	3	1, april,	DATE
gujaf-384	36	4	272	CARDINAL
gujaf-384	37	1	nigeria	GPE
gujaf-384	38	1	h₂: risk committee	ORG
gujaf-384	38	2	nigeria	GPE
gujaf-384	42	1	cbn	ORG
gujaf-384	42	2	nigerian	NORP
gujaf-384	42	3	nigeria	GPE
gujaf-384	42	4	the securities and exchange commission	ORG
gujaf-384	42	5	sec	ORG
gujaf-384	42	6	council of nigeria	ORG
gujaf-384	47	1	liu et al.	PERSON
gujaf-384	47	2	2023	CARDINAL
gujaf-384	49	1	kanowsky	PERSON
gujaf-384	49	2	2017	CARDINAL
gujaf-384	53	1	liu et al	PERSON
gujaf-384	53	2	2023	CARDINAL
gujaf-384	54	1	2021	CARDINAL
gujaf-384	61	1	focus gusau journal of accounting	ORG
gujaf-384	61	2	vol.6	NORP
gujaf-384	61	3	1, april	DATE
gujaf-384	61	4	2025	CARDINAL
gujaf-384	61	5	273	CARDINAL
gujaf-384	66	1	2017	DATE
gujaf-384	69	1	oecd	ORG
gujaf-384	69	2	2015	DATE
gujaf-384	70	1	rmc	ORG
gujaf-384	71	1	sufi & qaisar	ORG
gujaf-384	71	2	2015	DATE
gujaf-384	72	1	nigerian	NORP
gujaf-384	73	1	2015	DATE
gujaf-384	74	1	sec	ORG
gujaf-384	74	2	2011	DATE
gujaf-384	77	1	abubakar et al.	PERSON
gujaf-384	77	2	2018	DATE
gujaf-384	78	1	al.	PERSON
gujaf-384	78	2	2019	DATE
gujaf-384	80	1	abubakar et al	PERSON
gujaf-384	81	1	2018	DATE
gujaf-384	82	1	rmc	PERSON
gujaf-384	82	2	rmc	PRODUCT
gujaf-384	86	1	vol.6	NORP
gujaf-384	86	2	1, april	DATE
gujaf-384	86	3	2025	CARDINAL
gujaf-384	86	4	274	CARDINAL
gujaf-384	86	5	2022	CARDINAL
gujaf-384	88	1	first	ORDINAL
gujaf-384	88	2	berle	PERSON
gujaf-384	88	3	1932	DATE
gujaf-384	88	4	jensen	PERSON
gujaf-384	88	5	1976	DATE
gujaf-384	88	6	one	CARDINAL
gujaf-384	90	1	jensen & meckling	ORG
gujaf-384	90	2	1976	DATE
gujaf-384	95	1	2022	CARDINAL
gujaf-384	100	1	nigerian	NORP
gujaf-384	101	1	jensen	PERSON
gujaf-384	101	2	1976	DATE
gujaf-384	103	1	nigerian	NORP
gujaf-384	104	1	gusau journal of accounting	ORG
gujaf-384	104	2	vol.6	NORP
gujaf-384	104	3	1, april,	DATE
gujaf-384	104	4	2025 275	CARDINAL
gujaf-384	107	1	nigeria	GPE
gujaf-384	110	1	adebayo et al	PERSON
gujaf-384	110	2	2022	CARDINAL
gujaf-384	110	3	dmbs	ORG
gujaf-384	110	4	nigeria	GPE
gujaf-384	111	1	13	CARDINAL
gujaf-384	111	2	secondary	ORDINAL
gujaf-384	111	3	annual	DATE
gujaf-384	113	1	nigeria	GPE
gujaf-384	115	1	dmbs	ORG
gujaf-384	116	1	odubuasi et al	PERSON
gujaf-384	117	1	2022	CARDINAL
gujaf-384	117	2	nigeria	GPE
gujaf-384	119	1	nine	CARDINAL
gujaf-384	119	2	annual	DATE
gujaf-384	119	3	2010	DATE
gujaf-384	119	4	2019	DATE
gujaf-384	124	1	2022	CARDINAL
gujaf-384	124	2	nigeria	GPE
gujaf-384	124	3	nigerian	NORP
gujaf-384	125	1	between 2011 and 2020	DATE
gujaf-384	128	1	2020	DATE
gujaf-384	130	1	gusau journal of accounting	ORG
gujaf-384	130	2	vol.6	NORP
gujaf-384	130	3	1, april,	DATE
gujaf-384	130	4	2025 276	CARDINAL
gujaf-384	131	1	adebayo et al.	PERSON
gujaf-384	131	2	2022	CARDINAL
gujaf-384	131	3	2022	CARDINAL
gujaf-384	132	1	nigerian	NORP
gujaf-384	134	1	ibrahim et al	PERSON
gujaf-384	135	1	2020	DATE
gujaf-384	135	2	nigeria	GPE
gujaf-384	135	3	2012 to 2018	DATE
gujaf-384	136	1	27	CARDINAL
gujaf-384	136	2	24	CARDINAL
gujaf-384	137	1	secondary	ORDINAL
gujaf-384	137	2	annual	DATE
gujaf-384	139	1	2018	DATE
gujaf-384	141	1	ibrahim et al.	PERSON
gujaf-384	141	2	2020	DATE
gujaf-384	142	1	brown & hassan	ORG
gujaf-384	142	2	2023	CARDINAL
gujaf-384	145	1	2021	CARDINAL
gujaf-384	145	2	kaduna state	GPE
gujaf-384	149	1	kaduna state	GPE
gujaf-384	152	1	ayodele	PERSON
gujaf-384	152	2	2014	DATE
gujaf-384	152	3	nigerian	NORP
gujaf-384	153	1	first bank of nigeria plc	ORG
gujaf-384	156	1	the gusau journal of accounting	ORG
gujaf-384	156	2	vol.6	NORP
gujaf-384	156	3	1, april,	DATE
gujaf-384	156	4	2025 277	CARDINAL
gujaf-384	157	1	nigeria	GPE
gujaf-384	158	1	nigeria	NORP
gujaf-384	161	1	3.0	CARDINAL
gujaf-384	166	1	14	CARDINAL
gujaf-384	166	2	dmbs	ORG
gujaf-384	166	3	the nigerian exchange	ORG
gujaf-384	166	4	december 31	DATE
gujaf-384	166	5	2023	CARDINAL
gujaf-384	168	1	15-year	DATE
gujaf-384	168	2	2009	DATE
gujaf-384	168	3	2023	CARDINAL
gujaf-384	169	1	nigerian	NORP
gujaf-384	170	1	jaiz bank plc	ORG
gujaf-384	170	2	two	CARDINAL
gujaf-384	171	1	first	ORDINAL
gujaf-384	171	2	2017	DATE
gujaf-384	171	3	2009	DATE
gujaf-384	172	1	second	ORDINAL
gujaf-384	172	2	jaiz	PERSON
gujaf-384	174	1	13	CARDINAL
gujaf-384	175	1	fourteen	CARDINAL
gujaf-384	175	2	the nigerian exchange	ORG
gujaf-384	175	3	december 31	DATE
gujaf-384	175	4	2023	CARDINAL
gujaf-384	176	1	2009	DATE
gujaf-384	176	2	2023	CARDINAL
gujaf-384	176	3	annual	DATE
gujaf-384	176	4	thirteen	CARDINAL
gujaf-384	177	1	jaiz bank plc	ORG
gujaf-384	179	1	annual	DATE
gujaf-384	179	2	the period 2009	DATE
gujaf-384	179	3	2023	CARDINAL
gujaf-384	182	1	gusau journal of accounting	ORG
gujaf-384	182	2	vol.6	NORP
gujaf-384	182	3	1, april	DATE
gujaf-384	182	4	2025	CARDINAL
gujaf-384	182	5	278	CARDINAL
gujaf-384	182	6	dmbs	ORG
gujaf-384	182	7	nigeria	GPE
gujaf-384	183	1	okoye & eze	ORG
gujaf-384	183	2	2023	CARDINAL
gujaf-384	183	3	β0+β1rmcsit+β2rmciit+β3	DATE
gujaf-384	186	1	…………………………………………	PRODUCT
gujaf-384	186	2	1	CARDINAL
gujaf-384	188	1	………………………………………………………………………………………………………………	PRODUCT
gujaf-384	189	1	2	CARDINAL
gujaf-384	189	2	opr = operational risk	ORG
gujaf-384	189	3	rci = risk committee	ORG
gujaf-384	191	1	3	CARDINAL
gujaf-384	191	2	3	CARDINAL
gujaf-384	192	1	fali et al	PERSON
gujaf-384	192	2	2020	DATE
gujaf-384	194	1	adebayo et al	PERSON
gujaf-384	194	2	2022	CARDINAL
gujaf-384	194	3	2012	DATE
gujaf-384	196	1	ibrahim et al	PERSON
gujaf-384	196	2	2020	DATE
gujaf-384	197	1	gusau journal of accounting	ORG
gujaf-384	197	2	vol.6	NORP
gujaf-384	197	3	1, april	DATE
gujaf-384	197	4	2025	CARDINAL
gujaf-384	197	5	279	CARDINAL
gujaf-384	198	1	mohammad	PERSON
gujaf-384	198	2	2020	DATE
gujaf-384	198	3	2018	DATE
gujaf-384	199	1	abubakar et al	PERSON
gujaf-384	200	1	2020	DATE
gujaf-384	200	2	2016	CARDINAL
gujaf-384	200	3	2024	DATE
gujaf-384	202	1	one	CARDINAL
gujaf-384	203	1	two	CARDINAL
gujaf-384	204	1	first	ORDINAL
gujaf-384	204	2	nigeria	GPE
gujaf-384	205	1	16	CARDINAL
gujaf-384	208	1	lagrange	GPE
gujaf-384	210	1	one	CARDINAL
gujaf-384	213	1	shapiro wilk	PERSON
gujaf-384	214	1	shapiro wilk	PERSON
gujaf-384	215	1	shapiro wilk test	ORG
gujaf-384	216	1	5%	PERCENT
gujaf-384	216	2	less than 5%	PERCENT
gujaf-384	219	1	gusau journal of accounting	ORG
gujaf-384	219	2	vol.6	NORP
gujaf-384	219	3	1, april,	DATE
gujaf-384	219	4	2025	CARDINAL
gujaf-384	219	5	280	CARDINAL
gujaf-384	223	1	gujarati	ORG
gujaf-384	223	2	2013	DATE
gujaf-384	223	3	0.8	CARDINAL
gujaf-384	227	1	between 1 and 10	CARDINAL
gujaf-384	227	2	less than 1	CARDINAL
gujaf-384	227	3	gujarati	ORG
gujaf-384	227	4	2013	DATE
gujaf-384	229	1	gujarati	ORG
gujaf-384	229	2	2013	DATE
gujaf-384	234	1	greater than 5%	PERCENT
gujaf-384	240	1	ramsey	PERSON
gujaf-384	242	1	ramsey	PERSON
gujaf-384	245	1	first	ORDINAL
gujaf-384	248	1	less than 5%	PERCENT
gujaf-384	248	2	above 5%	PERCENT
gujaf-384	248	3	vol.6	NORP
gujaf-384	248	4	1, april, 2025 281	DATE
gujaf-384	250	1	lagrange	GPE
gujaf-384	250	2	lagrange	GPE
gujaf-384	255	1	4.0	CARDINAL
gujaf-384	256	1	4	CARDINAL
gujaf-384	258	1	195	CARDINAL
gujaf-384	259	1	195	CARDINAL
gujaf-384	259	2	1.609 4 12	PERCENT
gujaf-384	259	3	.113	CARDINAL
gujaf-384	259	4	195	CARDINAL
gujaf-384	259	5	4.917 58.679 .016 820	MONEY
gujaf-384	259	6	195	CARDINAL
gujaf-384	259	7	1.246	CARDINAL
gujaf-384	259	8	30.659	CARDINAL
gujaf-384	259	9	.332	ORG
gujaf-384	259	10	.995	CARDINAL
gujaf-384	259	11	16	CARDINAL
gujaf-384	259	12	2024	DATE
gujaf-384	260	1	0.033	CARDINAL
gujaf-384	260	2	nigeria	GPE
gujaf-384	260	3	3.3%	PERCENT
gujaf-384	261	1	0.081	CARDINAL
gujaf-384	262	1	0.65	CARDINAL
gujaf-384	264	1	the risk management committee	ORG
gujaf-384	264	2	5.897	CARDINAL
gujaf-384	264	3	approximately six	CARDINAL
gujaf-384	265	1	1.609	CARDINAL
gujaf-384	266	1	4	CARDINAL
gujaf-384	266	2	12	CARDINAL
gujaf-384	266	3	four	CARDINAL
gujaf-384	266	4	twelve	CARDINAL
gujaf-384	268	1	the risk management committee	ORG
gujaf-384	268	2	0.631	CARDINAL
gujaf-384	268	3	63.1%	PERCENT
gujaf-384	268	4	the risk management committee	ORG
gujaf-384	269	1	0.113	CARDINAL
gujaf-384	270	1	0.375	CARDINAL
gujaf-384	270	2	0.833	CARDINAL
gujaf-384	270	3	as low as	PERCENT
gujaf-384	270	4	37.5%	PERCENT
gujaf-384	270	5	up to 83.3%	PERCENT
gujaf-384	270	6	vol.6	NORP
gujaf-384	270	7	1, april	DATE
gujaf-384	270	8	2025	CARDINAL
gujaf-384	270	9	282 committees	QUANTITY
gujaf-384	272	1	4.917	CARDINAL
gujaf-384	272	2	58.679	CARDINAL
gujaf-384	273	1	0.016	CARDINAL
gujaf-384	273	2	820	CARDINAL
gujaf-384	275	1	27.55	CARDINAL
gujaf-384	275	2	1.246	CARDINAL
gujaf-384	276	1	25.007	CARDINAL
gujaf-384	276	2	30.659	CARDINAL
gujaf-384	278	1	0.681	CARDINAL
gujaf-384	278	2	68.1%	PERCENT
gujaf-384	279	1	0.332	CARDINAL
gujaf-384	280	1	0.001	CARDINAL
gujaf-384	280	2	0.995	CARDINAL
gujaf-384	282	1	5	CARDINAL
gujaf-384	282	2	rci	PRODUCT
gujaf-384	282	3	1.000	CARDINAL
gujaf-384	282	4	rcs	ORG
gujaf-384	282	5	1.000	CARDINAL
gujaf-384	282	6	0.164	CARDINAL
gujaf-384	282	7	1.000	CARDINAL
gujaf-384	282	8	0.497	CARDINAL
gujaf-384	282	9	0.077 1.000	CARDINAL
gujaf-384	282	10	0.618	CARDINAL
gujaf-384	282	11	0.239	CARDINAL
gujaf-384	282	12	0.285	CARDINAL
gujaf-384	282	13	1.000	CARDINAL
gujaf-384	282	14	0.008	CARDINAL
gujaf-384	282	15	0.327	CARDINAL
gujaf-384	282	16	0.283	CARDINAL
gujaf-384	283	1	0.709	CARDINAL
gujaf-384	283	2	1.000	CARDINAL
gujaf-384	283	3	0.045	CARDINAL
gujaf-384	283	4	16	CARDINAL
gujaf-384	283	5	2024	DATE
gujaf-384	286	1	rcs	ORG
gujaf-384	286	2	rci	GPE
gujaf-384	287	1	rcs	ORG
gujaf-384	287	2	0.709	CARDINAL
gujaf-384	288	1	vol.6	NORP
gujaf-384	288	2	1, april,	DATE
gujaf-384	288	3	2025	CARDINAL
gujaf-384	288	4	0.144	CARDINAL
gujaf-384	288	5	p<0.1	ORG
gujaf-384	290	1	6	CARDINAL
gujaf-384	290	2	shapiro-wilk w	ORG
gujaf-384	290	3	obs w	ORG
gujaf-384	291	1	195	CARDINAL
gujaf-384	291	2	2.482	MONEY
gujaf-384	291	3	195	CARDINAL
gujaf-384	291	4	195	CARDINAL
gujaf-384	291	5	1.999	MONEY
gujaf-384	291	6	195	CARDINAL
gujaf-384	291	7	16	CARDINAL
gujaf-384	291	8	2024	DATE
gujaf-384	293	1	0.506	CARDINAL
gujaf-384	293	2	rcs	ORG
gujaf-384	293	3	0.917	CARDINAL
gujaf-384	293	4	0.049	CARDINAL
gujaf-384	293	5	0.683	CARDINAL
gujaf-384	293	6	0.01	CARDINAL
gujaf-384	294	1	rci	ORG
gujaf-384	294	2	0.018	CARDINAL
gujaf-384	294	3	0.984	CARDINAL
gujaf-384	294	4	0.023	CARDINAL
gujaf-384	297	1	7	CARDINAL
gujaf-384	297	2	1	CARDINAL
gujaf-384	297	3	2.16 .463	QUANTITY
gujaf-384	297	4	2.151	CARDINAL
gujaf-384	297	5	1.205	CARDINAL
gujaf-384	297	6	1.146	CARDINAL
gujaf-384	297	7	1.027	CARDINAL
gujaf-384	297	8	1.538	CARDINAL
gujaf-384	298	1	16	CARDINAL
gujaf-384	298	2	2024	DATE
gujaf-384	300	1	10	CARDINAL
gujaf-384	301	1	2.16	CARDINAL
gujaf-384	301	2	2.151	CARDINAL
gujaf-384	302	1	1.205	CARDINAL
gujaf-384	302	2	1.146	CARDINAL
gujaf-384	302	3	1.027	CARDINAL
gujaf-384	303	1	1.538	CARDINAL
gujaf-384	304	1	gusau journal of accounting	ORG
gujaf-384	304	2	vol.6	NORP
gujaf-384	304	3	1, april	DATE
gujaf-384	304	4	2025	CARDINAL
gujaf-384	304	5	284	CARDINAL
gujaf-384	304	6	8	CARDINAL
gujaf-384	304	7	cameron & trivedi's	ORG
gujaf-384	304	8	79.100 20 0.000	CARDINAL
gujaf-384	304	9	13.820 5	CARDINAL
gujaf-384	304	10	2.650 1 0.104	CARDINAL
gujaf-384	304	11	95.560 26	CARDINAL
gujaf-384	304	12	16	CARDINAL
gujaf-384	304	13	2024	DATE
gujaf-384	306	1	79.100	CARDINAL
gujaf-384	307	1	13.820	CARDINAL
gujaf-384	307	2	0.017	CARDINAL
gujaf-384	308	1	2.650	CARDINAL
gujaf-384	308	2	0.104	DATE
gujaf-384	309	1	95.560	CARDINAL
gujaf-384	310	1	gls	ORG
gujaf-384	311	1	9 hausman	QUANTITY
gujaf-384	311	2	1978	DATE
gujaf-384	311	3	coef	PERSON
gujaf-384	312	1	1.634 1.551	CARDINAL
gujaf-384	312	2	0.907	MONEY
gujaf-384	312	3	rem rem	PERSON
gujaf-384	312	4	16	CARDINAL
gujaf-384	312	5	2024	DATE
gujaf-384	314	1	rem	ORG
gujaf-384	315	1	0.05	CARDINAL
gujaf-384	315	2	rem	ORG
gujaf-384	316	1	1.634	CARDINAL
gujaf-384	316	2	0.897	CARDINAL
gujaf-384	317	1	0.05	CARDINAL
gujaf-384	318	1	rem	ORG
gujaf-384	319	1	rem	ORG
gujaf-384	319	2	the gusau journal of accounting	ORG
gujaf-384	319	3	vol.6	NORP
gujaf-384	319	4	1, april,	DATE
gujaf-384	319	5	2025	CARDINAL
gujaf-384	319	6	285	CARDINAL
gujaf-384	320	1	1.551	CARDINAL
gujaf-384	320	2	0.907	CARDINAL
gujaf-384	320	3	0.05	CARDINAL
gujaf-384	321	1	rem	ORG
gujaf-384	322	1	rem	ORG
gujaf-384	323	1	10	CARDINAL
gujaf-384	323	2	rem	ORG
gujaf-384	323	3	rem	ORG
gujaf-384	323	4	roa coef	PERSON
gujaf-384	324	1	coef	PERSON
gujaf-384	325	1	0.750	CARDINAL
gujaf-384	325	2	rci	ORG
gujaf-384	325	3	0.001	CARDINAL
gujaf-384	325	4	0.002	CARDINAL
gujaf-384	325	5	0.084	CARDINAL
gujaf-384	325	6	0.1693 3.33	MONEY
gujaf-384	325	7	0.334	CARDINAL
gujaf-384	325	8	0.078	CARDINAL
gujaf-384	325	9	0.224	CARDINAL
gujaf-384	325	10	0.023	CARDINAL
gujaf-384	325	11	0.6095 2.98	MONEY
gujaf-384	325	12	0.003	CARDINAL
gujaf-384	325	13	0.0000 0.0000	CARDINAL
gujaf-384	325	14	549.42 43.26 lm test(chi2	MONEY
gujaf-384	325	15	36.12 15.97	CARDINAL
gujaf-384	325	16	0.0000	MONEY
gujaf-384	325	17	16	CARDINAL
gujaf-384	325	18	2024	DATE
gujaf-384	326	1	0.1833	CARDINAL
gujaf-384	326	2	0.2528	CARDINAL
gujaf-384	327	1	wald chi-square	PERSON
gujaf-384	327	2	549.42	CARDINAL
gujaf-384	327	3	43.26	CARDINAL
gujaf-384	328	1	chi2	ORG
gujaf-384	328	2	36.12	CARDINAL
gujaf-384	328	3	15.97	CARDINAL
gujaf-384	329	1	nigerian	NORP
gujaf-384	330	1	gusau journal of accounting	ORG
gujaf-384	330	2	vol.6	NORP
gujaf-384	330	3	1, april	DATE
gujaf-384	330	4	2025	CARDINAL
gujaf-384	330	5	286	PRODUCT
gujaf-384	331	1	rcs	ORG
gujaf-384	331	2	-0.22	ORG
gujaf-384	331	3	0.829	CARDINAL
gujaf-384	332	1	0.750	CARDINAL
gujaf-384	333	1	ali	PERSON
gujaf-384	333	2	nasir	PERSON
gujaf-384	333	3	2023	CARDINAL
gujaf-384	335	1	2022	CARDINAL
gujaf-384	335	2	nigerian	NORP
gujaf-384	339	1	nigeria	GPE
gujaf-384	340	1	adebayo et al	PERSON
gujaf-384	341	1	2022	CARDINAL
gujaf-384	341	2	nigerian	NORP
gujaf-384	342	1	-1.18	TIME
gujaf-384	342	2	0.236	MONEY
gujaf-384	342	3	0.001	CARDINAL
gujaf-384	344	1	hassan	PERSON
gujaf-384	344	2	2023	CARDINAL
gujaf-384	346	1	2021	CARDINAL
gujaf-384	351	1	nigeria	GPE
gujaf-384	353	1	opr	ORG
gujaf-384	353	2	-4.43	NORP
gujaf-384	353	3	0.000	CARDINAL
gujaf-384	354	1	0.002	CARDINAL
gujaf-384	355	1	njoku	NORP
gujaf-384	355	2	2022	CARDINAL
gujaf-384	355	3	nigerian	NORP
gujaf-384	356	1	williams	PERSON
gujaf-384	356	2	2023	CARDINAL
gujaf-384	356	3	european	NORP
gujaf-384	357	1	gusau journal of accounting	ORG
gujaf-384	357	2	vol.6	NORP
gujaf-384	357	3	1, april,	DATE
gujaf-384	357	4	2025	CARDINAL
gujaf-384	357	5	287	CARDINAL
gujaf-384	358	1	0.1693	CARDINAL
gujaf-384	358	2	3.33	CARDINAL
gujaf-384	358	3	0.001	CARDINAL
gujaf-384	361	1	2023	CARDINAL
gujaf-384	362	1	musa	PERSON
gujaf-384	362	2	2022	CARDINAL
gujaf-384	364	1	nigerian	NORP
gujaf-384	368	1	nigerian	NORP
gujaf-384	370	1	2021	CARDINAL
gujaf-384	370	2	nigerian	NORP
gujaf-384	371	1	opr	ORG
gujaf-384	372	1	oecd	ORG
gujaf-384	372	2	cbn	ORG
gujaf-384	373	1	nigeria	GPE
gujaf-384	375	1	nigerian	NORP
gujaf-384	376	1	cbn	ORG
gujaf-384	376	2	council of nigeria	ORG
gujaf-384	376	3	annual	DATE
gujaf-384	378	1	at least 50%	PERCENT
gujaf-384	378	2	rmc	ORG
gujaf-384	378	3	ican	ORG
gujaf-384	378	4	cfa	PERSON
gujaf-384	379	1	5	CARDINAL
gujaf-384	380	1	gusau journal of accounting	ORG
gujaf-384	380	2	vol.6	NORP
gujaf-384	380	3	1, april,	DATE
gujaf-384	380	4	2025	CARDINAL
gujaf-384	380	5	5.0	CARDINAL
gujaf-384	380	6	rmc	ORG
gujaf-384	380	7	nigeria	GPE
gujaf-384	386	1	abubakar	PERSON
gujaf-384	386	2	a. h.	PERSON
gujaf-384	386	3	ado, a. b.	PERSON
gujaf-384	386	4	mohamed	PERSON
gujaf-384	386	5	m. i. & mustapha	ORG
gujaf-384	387	1	2018	DATE
gujaf-384	388	1	nigeria	GPE
gujaf-384	389	1	american international journal of business management	ORG
gujaf-384	389	2	1(5	CARDINAL
gujaf-384	389	3	07-13	DATE
gujaf-384	390	1	abubakar	PERSON
gujaf-384	390	2	h.	PERSON
gujaf-384	390	3	a. m. & mohamed	PERSON
gujaf-384	390	4	m. i.	PERSON
gujaf-384	390	5	2020	DATE
gujaf-384	391	1	nigeria	GPE
gujaf-384	392	1	journal of management	ORG
gujaf-384	392	2	1(3	CARDINAL
gujaf-384	392	3	abubakar	PERSON
gujaf-384	392	4	h. a.	PERSON
gujaf-384	392	5	lawal	GPE
gujaf-384	392	6	a. m.	PERSON
gujaf-384	392	7	m. i.	PERSON
gujaf-384	392	8	2020	DATE
gujaf-384	393	1	nigeria	GPE
gujaf-384	394	1	journal of management	ORG
gujaf-384	394	2	1(3	CARDINAL
gujaf-384	394	3	43–50	CARDINAL
gujaf-384	395	1	ayodele	PERSON
gujaf-384	395	2	t. d. & alabi	ORG
gujaf-384	395	3	o. r.	PERSON
gujaf-384	395	4	2014	DATE
gujaf-384	396	1	nigeria	GPE
gujaf-384	397	1	5(2	CARDINAL
gujaf-384	397	2	131–136	CARDINAL
gujaf-384	398	1	berle	PERSON
gujaf-384	398	2	a. a. & means	ORG
gujaf-384	398	3	g. c. (	PERSON
gujaf-384	399	1	berle	PERSON
gujaf-384	400	1	indiana	GPE
gujaf-384	400	2	8(8	CARDINAL
gujaf-384	400	3	1–42	DATE
gujaf-384	400	4	s. s.	PERSON
gujaf-384	401	1	2016	CARDINAL
gujaf-384	402	1	jordan	GPE
gujaf-384	403	1	international journal of accounting	ORG
gujaf-384	403	2	1-21	DATE
gujaf-384	404	1	erkens	GPE
gujaf-384	404	2	d. h.	PERSON
gujaf-384	404	3	2012	DATE
gujaf-384	405	1	2007–2008	CARDINAL
gujaf-384	406	1	389	CARDINAL
gujaf-384	406	2	411	CARDINAL
gujaf-384	407	1	fali	PERSON
gujaf-384	407	2	i. m.	PERSON
gujaf-384	407	3	philomena	GPE
gujaf-384	407	4	o. n.; ibrahim	PERSON
gujaf-384	407	5	j. (2020	PERSON
gujaf-384	408	1	nigeria	GPE
gujaf-384	409	1	international journal of research	ORG
gujaf-384	409	2	4(5	DATE
gujaf-384	409	3	313	CARDINAL
gujaf-384	409	4	319	CARDINAL
gujaf-384	410	1	farouk	PERSON
gujaf-384	410	2	m. a.	PERSON
gujaf-384	410	3	& bashir	PERSON
gujaf-384	410	4	n. m.	PERSON
gujaf-384	410	5	2017	CARDINAL
gujaf-384	411	1	nigeria	GPE
gujaf-384	412	1	indian-pacific journal	ORG
gujaf-384	412	2	1(4	CARDINAL
gujaf-384	412	3	42	CARDINAL
gujaf-384	412	4	54	DATE
gujaf-384	413	1	gusau journal of accounting	ORG
gujaf-384	413	2	vol.6	NORP
gujaf-384	413	3	1, april	DATE
gujaf-384	413	4	2025	CARDINAL
gujaf-384	413	5	m. f.	PERSON
gujaf-384	413	6	n. p.	PERSON
gujaf-384	413	7	i., & janada	ORG
gujaf-384	413	8	2020	DATE
gujaf-384	414	1	nigeria	GPE
gujaf-384	415	1	international journal of research	ORG
gujaf-384	415	2	4(5	DATE
gujaf-384	416	1	jensen	PERSON
gujaf-384	416	2	m. c. & meckling	PERSON
gujaf-384	416	3	w. h.	PERSON
gujaf-384	416	4	1976	DATE
gujaf-384	418	1	journal of financial economics	ORG
gujaf-384	418	2	3(4	CARDINAL
gujaf-384	418	3	305–360	CARDINAL
gujaf-384	419	1	kanowsky	ORG
gujaf-384	420	1	english	NORP
gujaf-384	421	1	studierende des sprachenzentrums der	ORG
gujaf-384	421	2	universität hamburg	GPE
gujaf-384	421	3	1–32	DATE
gujaf-384	422	1	kolev	PERSON
gujaf-384	422	2	k.	PERSON
gujaf-384	422	3	wangrow	GPE
gujaf-384	422	4	d. b.	PERSON
gujaf-384	422	5	l b. & schepker	ORG
gujaf-384	422	6	d. j.	PERSON
gujaf-384	422	7	2019	DATE
gujaf-384	424	1	56(6	CARDINAL
gujaf-384	424	2	1138–1193	CARDINAL
gujaf-384	425	1	lamidi	ORG
gujaf-384	425	2	w. a.	PERSON
gujaf-384	425	3	adebayo, a. o.	ORG
gujaf-384	425	4	t. e. & oyekanmi	ORG
gujaf-384	425	5	o. m.	PERSON
gujaf-384	425	6	2022	CARDINAL
gujaf-384	426	1	dmbs	ORG
gujaf-384	426	2	nigeria	GPE
gujaf-384	427	1	journal of accounting and management	ORG
gujaf-384	427	2	12(1	CARDINAL
gujaf-384	427	3	1–13	DATE
gujaf-384	428	1	liu	PERSON
gujaf-384	428	2	yang	PERSON
gujaf-384	428	3	b. & su	ORG
gujaf-384	428	4	2023	CARDINAL
gujaf-384	430	1	journal of management science	ORG
gujaf-384	430	2	8(2	CARDINAL
gujaf-384	430	3	258–272	CARDINAL
gujaf-384	431	1	s. m. & afza	ORG
gujaf-384	431	2	t. (2018).	ORG
gujaf-384	434	1	4(1	CARDINAL
gujaf-384	434	2	139–156	CARDINAL
gujaf-384	435	1	https://doi.org/10.1016/j.fbj.2018.03.001 odubuasi	ORG
gujaf-384	435	2	a. c.	PERSON
gujaf-384	435	3	n. t. & ugbah	ORG
gujaf-384	435	4	a.	PERSON
gujaf-384	435	5	2022	CARDINAL
gujaf-384	436	1	african	NORP
gujaf-384	437	1	journal of financial risk management	ORG
gujaf-384	437	2	11(3	CARDINAL
gujaf-384	437	3	634–647	CARDINAL
gujaf-384	438	1	https://doi.org/10.4236/jfrm.2022.113030 ogbuga	PERSON
gujaf-384	438	2	e. a.	PERSON
gujaf-384	438	3	dahiru	PERSON
gujaf-384	438	4	m. t. & gemu	PERSON
gujaf-384	438	5	a. a.	PERSON
gujaf-384	438	6	2021	CARDINAL
gujaf-384	439	1	kaduna state	GPE
gujaf-384	439	2	nigeria	GPE
gujaf-384	440	1	lapai journal of management science	ORG
gujaf-384	440	2	30–41	CARDINAL
gujaf-384	440	3	k. & doll	ORG
gujaf-384	440	4	2021	CARDINAL
gujaf-384	442	1	20(1	CARDINAL
gujaf-384	442	2	52–70	CARDINAL
gujaf-384	443	1	https://doi.org/10.5590/ijamt.2021.20.1.03 smith	PERSON
gujaf-384	443	2	j. (	PERSON
gujaf-384	443	3	2019	DATE
gujaf-384	445	1	journal of financial services	ORG
gujaf-384	445	2	45	CARDINAL
gujaf-384	445	3	sufi	NORP
gujaf-384	445	4	f. a.	PERSON
gujaf-384	445	5	a. m.	PERSON
gujaf-384	445	6	2015	DATE
gujaf-384	446	1	pakistan	GPE
gujaf-384	447	1	international journal of economics	ORG
gujaf-384	447	2	574	CARDINAL
gujaf-384	447	3	579	CARDINAL
gujaf-384	448	1	b. c.	PERSON
gujaf-384	448	2	2022	CARDINAL
gujaf-384	449	1	basel committee	ORG
gujaf-384	449	2	rwa	ORG
gujaf-384	450	1	rwa	ORG
gujaf-384	450	2	01	CARDINAL
gujaf-384	451	1	m. m.	PERSON
gujaf-384	451	2	l. g.	PERSON
gujaf-384	451	3	mohammed	PERSON
gujaf-384	451	4	m. g. & magaji	PERSON
gujaf-384	451	5	l. m.	PERSON
gujaf-384	451	6	2021	CARDINAL
gujaf-384	452	1	central bank of nigeria	ORG
gujaf-384	453	1	32(december	DATE
gujaf-384	453	2	1–23	CARDINAL