id	sid	eid	entity	type
gujaf-386	1	1	microsoft	ORG
gujaf-386	1	2	hassan	PERSON
gujaf-386	1	3	6 1	CARDINAL
gujaf-386	1	4	vol.6	NORP
gujaf-386	1	5	1, april,	DATE
gujaf-386	1	6	303	CARDINAL
gujaf-386	1	7	nigeria	GPE
gujaf-386	1	8	north central	LOC
gujaf-386	1	9	monday	DATE
gujaf-386	1	10	samuel a. dada	PERSON
gujaf-386	1	11	samuel o. department of	ORG
gujaf-386	1	12	babcock university	PERSON
gujaf-386	1	13	ogun state	GPE
gujaf-386	1	14	nigeria	GPE
gujaf-386	2	1	monaudu@gmail.com	CARDINAL
gujaf-386	3	1	north central	LOC
gujaf-386	6	1	igr	ORG
gujaf-386	6	2	north central	GPE
gujaf-386	6	3	nigeria	GPE
gujaf-386	8	1	6	CARDINAL
gujaf-386	8	2	nigeria	GPE
gujaf-386	9	1	14 years	DATE
gujaf-386	9	2	2010	DATE
gujaf-386	9	3	2023	CARDINAL
gujaf-386	10	1	nigerian	NORP
gujaf-386	11	1	0.05	CARDINAL
gujaf-386	12	1	0.266	CARDINAL
gujaf-386	12	2	4	CARDINAL
gujaf-386	12	3	79	DATE
gujaf-386	13	1	north central	GPE
gujaf-386	13	2	nigeria	GPE
gujaf-386	16	1	1.0	CARDINAL
gujaf-386	17	1	nigerian	NORP
gujaf-386	18	1	nigeria	GPE
gujaf-386	18	2	nigerians	NORP
gujaf-386	20	1	monthly	DATE
gujaf-386	23	1	ross et al.	PERSON
gujaf-386	23	2	2022	CARDINAL
gujaf-386	23	3	smithson & smith	ORG
gujaf-386	23	4	2023	CARDINAL
gujaf-386	24	1	2022	CARDINAL
gujaf-386	24	2	koller et al.	ORG
gujaf-386	24	3	2022	CARDINAL
gujaf-386	25	1	gusau journal of accounting	ORG
gujaf-386	25	2	vol.6	NORP
gujaf-386	25	3	1, april,	DATE
gujaf-386	25	4	2025	DATE
gujaf-386	25	5	304	CARDINAL
gujaf-386	25	6	2015	DATE
gujaf-386	27	1	aladejena	NORP
gujaf-386	27	2	2020	DATE
gujaf-386	29	1	igr	ORG
gujaf-386	29	2	abiola & ehigiamusoe	ORG
gujaf-386	29	3	2014	DATE
gujaf-386	30	1	igr	ORG
gujaf-386	30	2	2013	DATE
gujaf-386	31	1	nigeria	GPE
gujaf-386	31	2	nigerian	NORP
gujaf-386	35	1	2010	DATE
gujaf-386	35	2	nigeria 1999	EVENT
gujaf-386	36	1	izevbigie & ebohon	ORG
gujaf-386	36	2	2019	DATE
gujaf-386	37	1	nigeria	GPE
gujaf-386	37	2	between 2011	DATE
gujaf-386	37	3	2023	CARDINAL
gujaf-386	38	1	some of the years such as	DATE
gujaf-386	38	2	2014	DATE
gujaf-386	38	3	2019	DATE
gujaf-386	38	4	2022	CARDINAL
gujaf-386	38	5	16.27%	PERCENT
gujaf-386	38	6	16.30%	PERCENT
gujaf-386	38	7	13.78%	PERCENT
gujaf-386	40	1	2022	CARDINAL
gujaf-386	41	1	some of the years	DATE
gujaf-386	41	2	2013	DATE
gujaf-386	41	3	2015	DATE
gujaf-386	41	4	2023	CARDINAL
gujaf-386	42	1	2013	DATE
gujaf-386	42	2	35.84%	PERCENT
gujaf-386	43	1	2015	CARDINAL
gujaf-386	43	2	gusau journal of accounting	ORG
gujaf-386	43	3	vol.6	NORP
gujaf-386	43	4	1, april	DATE
gujaf-386	43	5	2025	CARDINAL
gujaf-386	43	6	305	PRODUCT
gujaf-386	43	7	45.85%	PERCENT
gujaf-386	44	1	2014-2016	DATE
gujaf-386	45	1	2023	CARDINAL
gujaf-386	45	2	21.43%	PERCENT
gujaf-386	48	1	2015	DATE
gujaf-386	48	2	2023	CARDINAL
gujaf-386	49	1	north central	GPE
gujaf-386	49	2	160%	PERCENT
gujaf-386	49	3	2018	DATE
gujaf-386	49	4	2019	DATE
gujaf-386	49	5	several years	DATE
gujaf-386	50	1	2013	DATE
gujaf-386	50	2	over 1,288%	PERCENT
gujaf-386	51	1	2015	DATE
gujaf-386	51	2	2,257%	PERCENT
gujaf-386	51	3	that year	DATE
gujaf-386	52	1	2023	CARDINAL
gujaf-386	52	2	-60%	PERCENT
gujaf-386	53	1	years	DATE
gujaf-386	55	1	igr	ORG
gujaf-386	55	2	nigeria	GPE
gujaf-386	57	1	igr	ORG
gujaf-386	59	1	nigeria	GPE
gujaf-386	60	1	i.	PERSON
gujaf-386	60	2	north central	GPE
gujaf-386	60	3	nigeria	GPE
gujaf-386	61	1	north central	GPE
gujaf-386	61	2	nigeria	GPE
gujaf-386	62	1	gusau journal of accounting	ORG
gujaf-386	62	2	vol.6	NORP
gujaf-386	62	3	1, april	DATE
gujaf-386	62	4	2025	CARDINAL
gujaf-386	62	5	306	CARDINAL
gujaf-386	62	6	hakura	PERSON
gujaf-386	62	7	2020	DATE
gujaf-386	63	1	los angeles	GPE
gujaf-386	63	2	2016	CARDINAL
gujaf-386	63	3	2016	DATE
gujaf-386	64	1	2020	DATE
gujaf-386	67	1	2018	DATE
gujaf-386	71	1	2022	CARDINAL
gujaf-386	73	1	2018	DATE
gujaf-386	74	1	oshadami	PERSON
gujaf-386	74	2	2006	DATE
gujaf-386	76	1	2019	DATE
gujaf-386	77	1	1988	DATE
gujaf-386	80	1	vol.6	NORP
gujaf-386	80	2	1, april,	DATE
gujaf-386	80	3	2025	CARDINAL
gujaf-386	80	4	307	CARDINAL
gujaf-386	80	5	2018	DATE
gujaf-386	81	1	igr	ORG
gujaf-386	82	1	2020	DATE
gujaf-386	84	1	un	ORG
gujaf-386	84	2	2014	DATE
gujaf-386	85	1	2019	DATE
gujaf-386	85	2	igr	ORG
gujaf-386	85	3	one	CARDINAL
gujaf-386	85	4	igr	ORG
gujaf-386	86	1	2019	DATE
gujaf-386	87	1	2011	DATE
gujaf-386	88	1	2020	DATE
gujaf-386	90	1	2020	DATE
gujaf-386	92	1	second	ORDINAL
gujaf-386	94	1	mohammed	PERSON
gujaf-386	94	2	2017	DATE
gujaf-386	95	1	2020	DATE
gujaf-386	97	1	babalola	ORG
gujaf-386	97	2	2020	DATE
gujaf-386	99	1	2017	DATE
gujaf-386	100	1	2004	DATE
gujaf-386	100	2	section 87	LAW
gujaf-386	101	1	2013	DATE
gujaf-386	102	1	vol.6	NORP
gujaf-386	102	2	1, april,	DATE
gujaf-386	102	3	2025	CARDINAL
gujaf-386	105	1	2020	DATE
gujaf-386	107	1	annual	DATE
gujaf-386	107	2	2021	DATE
gujaf-386	109	1	tricycles	ORG
gujaf-386	109	2	2023	CARDINAL
gujaf-386	110	1	annually	DATE
gujaf-386	110	2	years	DATE
gujaf-386	110	3	annual	DATE
gujaf-386	113	1	adesoji	PERSON
gujaf-386	113	2	2013	DATE
gujaf-386	116	1	amin, 2018	ORG
gujaf-386	117	1	1970	DATE
gujaf-386	117	2	freeman	PERSON
gujaf-386	117	3	1984	DATE
gujaf-386	118	1	freeman	PERSON
gujaf-386	118	2	1984	DATE
gujaf-386	119	1	2002	DATE
gujaf-386	121	1	vol.6	NORP
gujaf-386	121	2	1, april	DATE
gujaf-386	121	3	2025	CARDINAL
gujaf-386	121	4	309	CARDINAL
gujaf-386	121	5	lawal	GPE
gujaf-386	121	6	2012	DATE
gujaf-386	126	1	firm`s	CARDINAL
gujaf-386	127	1	clarkson, 1995	ORG
gujaf-386	127	2	jensen	PERSON
gujaf-386	127	3	2002	DATE
gujaf-386	129	1	first	ORDINAL
gujaf-386	129	2	richard musgrave	PERSON
gujaf-386	129	3	1959	DATE
gujaf-386	129	4	1959	DATE
gujaf-386	130	1	wallace oates	PERSON
gujaf-386	130	2	1972	DATE
gujaf-386	130	3	1972	DATE
gujaf-386	134	1	1959	DATE
gujaf-386	134	2	oates	PERSON
gujaf-386	134	3	1972	DATE
gujaf-386	135	1	wallace oates	PERSON
gujaf-386	135	2	1972	DATE
gujaf-386	136	1	buchanan	PERSON
gujaf-386	136	2	1962	DATE
gujaf-386	137	1	2006	DATE
gujaf-386	138	1	1995	DATE
gujaf-386	139	1	1996	DATE
gujaf-386	140	1	2005	DATE
gujaf-386	142	1	igr systems	ORG
gujaf-386	142	2	musgrave	ORG
gujaf-386	142	3	1959	DATE
gujaf-386	142	4	oates	PERSON
gujaf-386	142	5	1972	DATE
gujaf-386	143	1	igr	ORG
gujaf-386	144	1	gusau journal of accounting	ORG
gujaf-386	144	2	vol.6	NORP
gujaf-386	144	3	1, april,	DATE
gujaf-386	144	4	2025	CARDINAL
gujaf-386	144	5	310	CARDINAL
gujaf-386	144	6	igr	ORG
gujaf-386	144	7	2006	DATE
gujaf-386	147	1	2020	DATE
gujaf-386	147	2	nigeria	GPE
gujaf-386	148	1	igr	ORG
gujaf-386	148	2	nigeria	GPE
gujaf-386	150	1	nigeria	GPE
gujaf-386	150	2	the years	DATE
gujaf-386	151	1	nwafor et al.	PERSON
gujaf-386	151	2	2021	CARDINAL
gujaf-386	153	1	abia state	GPE
gujaf-386	153	2	less than 5%	PERCENT
gujaf-386	154	1	daily	DATE
gujaf-386	154	2	the end of the year	DATE
gujaf-386	155	1	nkechi	ORG
gujaf-386	155	2	2018	DATE
gujaf-386	155	3	nigeria	GPE
gujaf-386	157	1	five	CARDINAL
gujaf-386	157	2	ebonyi	GPE
gujaf-386	157	3	enugu	ORG
gujaf-386	158	1	linear multiple	ORG
gujaf-386	159	1	igr	ORG
gujaf-386	160	1	amin	PERSON
gujaf-386	160	2	2018	DATE
gujaf-386	160	3	kwara	GPE
gujaf-386	162	1	two hundred and eighteen	CARDINAL
gujaf-386	162	2	218	CARDINAL
gujaf-386	167	1	the gusau journal of accounting	ORG
gujaf-386	167	2	vol.6	NORP
gujaf-386	167	3	1, april,	DATE
gujaf-386	167	4	2025	CARDINAL
gujaf-386	167	5	311	CARDINAL
gujaf-386	167	6	every quarter	DATE
gujaf-386	168	1	asa	ORG
gujaf-386	168	2	igr	ORG
gujaf-386	168	3	asa	ORG
gujaf-386	169	1	peter	PERSON
gujaf-386	169	2	ferdinand	PERSON
gujaf-386	169	3	2018	DATE
gujaf-386	169	4	nigeria	GPE
gujaf-386	169	5	2007	DATE
gujaf-386	169	6	2015	DATE
gujaf-386	170	1	secondary	ORDINAL
gujaf-386	173	1	ironkwe	ORG
gujaf-386	173	2	ndah	GPE
gujaf-386	173	3	2016	CARDINAL
gujaf-386	175	1	ogba	ORG
gujaf-386	176	1	2006 to 2013	DATE
gujaf-386	179	1	sylvester	PERSON
gujaf-386	179	2	2020	DATE
gujaf-386	179	3	nigeria	GPE
gujaf-386	183	1	amani	PERSON
gujaf-386	183	2	2018	DATE
gujaf-386	183	3	g7	ORG
gujaf-386	183	4	asean	ORG
gujaf-386	185	1	asean countries	ORG
gujaf-386	186	1	2017	CARDINAL
gujaf-386	186	2	nigeria	GPE
gujaf-386	186	3	between 2006 and 2015	DATE
gujaf-386	188	1	ols multiple	ORG
gujaf-386	188	2	vol.6	NORP
gujaf-386	188	3	1, april,	DATE
gujaf-386	188	4	2025 312	CARDINAL
gujaf-386	189	1	three	CARDINAL
gujaf-386	189	2	six	CARDINAL
gujaf-386	193	1	igr	ORG
gujaf-386	195	1	igr	ORG
gujaf-386	195	2	nigerian	NORP
gujaf-386	196	1	igr	ORG
gujaf-386	197	1	2020	DATE
gujaf-386	197	2	igr	ORG
gujaf-386	199	1	2021	CARDINAL
gujaf-386	200	1	nkechi	ORG
gujaf-386	200	2	2018	DATE
gujaf-386	200	3	igr	ORG
gujaf-386	200	4	igr	ORG
gujaf-386	201	1	amin (2018	ORG
gujaf-386	201	2	igr	ORG
gujaf-386	202	1	peter	PERSON
gujaf-386	202	2	ferdinand	PERSON
gujaf-386	202	3	2018	DATE
gujaf-386	202	4	igr	ORG
gujaf-386	203	1	2016	DATE
gujaf-386	204	1	2020	DATE
gujaf-386	204	2	amani, 2018	ORG
gujaf-386	205	1	igr	ORG
gujaf-386	206	1	igr.	ORG
gujaf-386	207	1	gusau journal of accounting	ORG
gujaf-386	207	2	vol.6	NORP
gujaf-386	207	3	1, april,	DATE
gujaf-386	207	4	2025	CARDINAL
gujaf-386	207	5	313 3.0	CARDINAL
gujaf-386	208	1	six	CARDINAL
gujaf-386	208	2	6	CARDINAL
gujaf-386	208	3	nigeria	GPE
gujaf-386	208	4	kogi	GPE
gujaf-386	208	5	kwara	PERSON
gujaf-386	208	6	nasarawa	ORG
gujaf-386	208	7	niger	GPE
gujaf-386	209	1	6	CARDINAL
gujaf-386	209	2	kogi	GPE
gujaf-386	209	3	kwara	PERSON
gujaf-386	209	4	nasarawa	ORG
gujaf-386	209	5	niger	GPE
gujaf-386	211	1	6	CARDINAL
gujaf-386	211	2	2010	DATE
gujaf-386	211	3	2023	CARDINAL
gujaf-386	214	1	x3	GPE
gujaf-386	214	2	x4	PERSON
gujaf-386	215	1	igr	ORG
gujaf-386	217	1	paye	ORG
gujaf-386	217	2	sda	ORG
gujaf-386	217	3	4.0	CARDINAL
gujaf-386	217	4	1	CARDINAL
gujaf-386	218	1	max	PERSON
gujaf-386	218	2	84 3.5	CARDINAL
gujaf-386	218	3	2016.5	CARDINAL
gujaf-386	218	4	2010	DATE
gujaf-386	218	5	2023	CARDINAL
gujaf-386	218	6	84	CARDINAL
gujaf-386	218	7	9.165	CARDINAL
gujaf-386	218	8	84	CARDINAL
gujaf-386	218	9	7.42	CARDINAL
gujaf-386	218	10	84 9.45	CARDINAL
gujaf-386	218	11	8.093	CARDINAL
gujaf-386	218	12	84 9.948	CARDINAL
gujaf-386	218	13	11.272	CARDINAL
gujaf-386	218	14	2025	CARDINAL
gujaf-386	219	1	paye	ORG
gujaf-386	219	2	paye	ORG
gujaf-386	219	3	9.748	CARDINAL
gujaf-386	219	4	0.232	CARDINAL
gujaf-386	220	1	9.165	CARDINAL
gujaf-386	220	2	10.237	CARDINAL
gujaf-386	221	1	gusau journal of accounting	ORG
gujaf-386	221	2	vol.6	NORP
gujaf-386	221	3	1, april,	DATE
gujaf-386	221	4	2025	CARDINAL
gujaf-386	221	5	314	CARDINAL
gujaf-386	221	6	sda	ORG
gujaf-386	221	7	1.396	CARDINAL
gujaf-386	222	1	0	CARDINAL
gujaf-386	222	2	9.381	CARDINAL
gujaf-386	222	3	0	CARDINAL
gujaf-386	223	1	8.353	CARDINAL
gujaf-386	223	2	8.353billion	CARDINAL
gujaf-386	223	3	0.308	CARDINAL
gujaf-386	224	1	7.42	CARDINAL
gujaf-386	224	2	8.838	CARDINAL
gujaf-386	225	1	9.45	CARDINAL
gujaf-386	225	2	9.45billion	CARDINAL
gujaf-386	225	3	0.566	CARDINAL
gujaf-386	226	1	8.093	CARDINAL
gujaf-386	226	2	10.673	CARDINAL
gujaf-386	227	1	9.948	CARDINAL
gujaf-386	227	2	2.796	CARDINAL
gujaf-386	228	1	0	CARDINAL
gujaf-386	228	2	11.272	CARDINAL
gujaf-386	229	1	2	CARDINAL
gujaf-386	229	2	2	CARDINAL
gujaf-386	229	3	6.757 1.578 4.28	MONEY
gujaf-386	229	4	0.441 0.184	MONEY
gujaf-386	229	5	0.016 srt -1.041	PRODUCT
gujaf-386	229	6	1.141	CARDINAL
gujaf-386	229	7	0.361	CARDINAL
gujaf-386	229	8	0.581	CARDINAL
gujaf-386	229	9	0.266	CARDINAL
gujaf-386	229	10	0.301	CARDINAL
gujaf-386	229	11	wald	ORG
gujaf-386	229	12	f(4	PERSON
gujaf-386	229	13	79	DATE
gujaf-386	230	1	41.98	CARDINAL
gujaf-386	230	2	1.54	CARDINAL
gujaf-386	230	3	0.8193	CARDINAL
gujaf-386	230	4	0.00	CARDINAL
gujaf-386	230	5	1.000	CARDINAL
gujaf-386	231	1	65.88	CARDINAL
gujaf-386	231	2	1	CARDINAL
gujaf-386	231	3	5	CARDINAL
gujaf-386	232	1	70.525	CARDINAL
gujaf-386	232	2	0.004	CARDINAL
gujaf-386	232	3	2025	CARDINAL
gujaf-386	233	1	2	CARDINAL
gujaf-386	233	2	1	CARDINAL
gujaf-386	234	1	hausman	PERSON
gujaf-386	235	1	vol.6	NORP
gujaf-386	235	2	1, april,	DATE
gujaf-386	235	3	2025	CARDINAL
gujaf-386	235	4	315	PRODUCT
gujaf-386	236	1	1.54	CARDINAL
gujaf-386	236	2	0.8193	CARDINAL
gujaf-386	236	3	5%	PERCENT
gujaf-386	238	1	0.00	CARDINAL
gujaf-386	238	2	1.000	CARDINAL
gujaf-386	241	1	65.88	CARDINAL
gujaf-386	241	2	0.000	CARDINAL
gujaf-386	241	3	less than 0.05	CARDINAL
gujaf-386	242	1	70.525	CARDINAL
gujaf-386	242	2	0.004	CARDINAL
gujaf-386	243	1	first	ORDINAL
gujaf-386	247	1	igr	ORG
gujaf-386	248	1	1	CARDINAL
gujaf-386	250	1	6.757	CARDINAL
gujaf-386	251	1	one percent	PERCENT
gujaf-386	251	2	paye	GPE
gujaf-386	251	3	6.757 percent	PERCENT
gujaf-386	251	4	0.000	CARDINAL
gujaf-386	251	5	5%	PERCENT
gujaf-386	252	1	paye	ORG
gujaf-386	253	1	0.441	CARDINAL
gujaf-386	254	1	one percent	PERCENT
gujaf-386	254	2	sda	ORG
gujaf-386	254	3	0.441 percent	PERCENT
gujaf-386	255	1	0.016	CARDINAL
gujaf-386	255	2	less than 0.05	CARDINAL
gujaf-386	257	1	0.361	CARDINAL
gujaf-386	257	2	5%	PERCENT
gujaf-386	258	1	1%	PERCENT
gujaf-386	258	2	1.041%	PERCENT
gujaf-386	259	1	0.05	CARDINAL
gujaf-386	260	1	gusau journal of accounting	ORG
gujaf-386	260	2	vol.6	NORP
gujaf-386	260	3	1, april,	DATE
gujaf-386	260	4	2025	CARDINAL
gujaf-386	260	5	316	CARDINAL
gujaf-386	261	1	1%	PERCENT
gujaf-386	261	2	0.261%	PERCENT
gujaf-386	262	1	0.05	CARDINAL
gujaf-386	262	2	0.653	CARDINAL
gujaf-386	263	1	wald chisquare	ORG
gujaf-386	263	2	41.98	CARDINAL
gujaf-386	263	3	0.000	CARDINAL
gujaf-386	264	1	north central nigeria	LOC
gujaf-386	265	1	0.301	CARDINAL
gujaf-386	265	2	approximately 30.1%	PERCENT
gujaf-386	265	3	four	CARDINAL
gujaf-386	265	4	sda	ORG
gujaf-386	265	5	70%	PERCENT
gujaf-386	266	1	0.266	CARDINAL
gujaf-386	266	2	26.6%	PERCENT
gujaf-386	267	1	5%	PERCENT
gujaf-386	267	2	41.98	CARDINAL
gujaf-386	267	3	79	DATE
gujaf-386	267	4	0.000	CARDINAL
gujaf-386	267	5	5%	PERCENT
gujaf-386	267	6	north central	GPE
gujaf-386	267	7	nigeria	GPE
gujaf-386	267	8	north central	GPE
gujaf-386	267	9	nigeria	GPE
gujaf-386	267	10	igr	ORG
gujaf-386	267	11	north central nigeria	LOC
gujaf-386	268	1	6.757	CARDINAL
gujaf-386	268	2	0.01	CARDINAL
gujaf-386	268	3	0.441	CARDINAL
gujaf-386	268	4	0.016	CARDINAL
gujaf-386	269	1	sda	ORG
gujaf-386	269	2	igr	ORG
gujaf-386	270	1	0.266	CARDINAL
gujaf-386	270	2	26.6%	PERCENT
gujaf-386	270	3	sda	ORG
gujaf-386	271	1	one	CARDINAL
gujaf-386	273	1	2020	DATE
gujaf-386	274	1	2021	CARDINAL
gujaf-386	274	2	2018	DATE
gujaf-386	274	3	2020	DATE
gujaf-386	274	4	amin (	ORG
gujaf-386	274	5	2018	DATE
gujaf-386	274	6	2018	DATE
gujaf-386	274	7	nigeria	GPE
gujaf-386	275	1	igr	ORG
gujaf-386	276	1	vol.6	NORP
gujaf-386	276	2	1, april,	DATE
gujaf-386	276	3	2025	CARDINAL
gujaf-386	276	4	317	CARDINAL
gujaf-386	277	1	2016	DATE
gujaf-386	277	2	2016	DATE
gujaf-386	277	3	2016	CARDINAL
gujaf-386	277	4	abula	GPE
gujaf-386	277	5	ben	PERSON
gujaf-386	277	6	2016	DATE
gujaf-386	277	7	nigeria	GPE
gujaf-386	277	8	igr	ORG
gujaf-386	278	1	5.0	CARDINAL
gujaf-386	279	1	north central	GPE
gujaf-386	279	2	nigeria	GPE
gujaf-386	280	1	north central nigeria	GPE
gujaf-386	281	1	a.	PERSON
gujaf-386	281	2	2018	DATE
gujaf-386	283	1	harlow	PERSON
gujaf-386	284	1	abiola	ORG
gujaf-386	284	2	j., & ehigiamusoe	ORG
gujaf-386	284	3	k.	PERSON
gujaf-386	284	4	2014	DATE
gujaf-386	285	1	nigeria	GPE
gujaf-386	286	1	journal of social and management sciences	ORG
gujaf-386	286	2	9(2	CARDINAL
gujaf-386	286	3	55–74	CARDINAL
gujaf-386	287	1	a. a.	PERSON
gujaf-386	287	2	o. e.	PERSON
gujaf-386	287	3	2013	DATE
gujaf-386	288	1	nigeria	GPE
gujaf-386	289	1	journal of business and economic development	ORG
gujaf-386	289	2	2(3	CARDINAL
gujaf-386	289	3	45–58	CARDINAL
gujaf-386	290	1	f. a.	PERSON
gujaf-386	290	2	t.	GPE
gujaf-386	290	3	2016	CARDINAL
gujaf-386	291	1	nigeria	GPE
gujaf-386	292	1	nigerian journal of taxation	ORG
gujaf-386	292	2	12(4	CARDINAL
gujaf-386	293	1	aladejena	ORG
gujaf-386	293	2	f. o.	PERSON
gujaf-386	293	3	babatunde	GPE
gujaf-386	293	4	t. a.	GPE
gujaf-386	293	5	& adebayo	PERSON
gujaf-386	293	6	k. s.	PERSON
gujaf-386	293	7	2020	DATE
gujaf-386	294	1	africa	LOC
gujaf-386	295	1	african journal of economic policy	ORG
gujaf-386	295	2	27(2	CARDINAL
gujaf-386	295	3	112–128	DATE
gujaf-386	296	1	https://doi.org/10.1080/20421355.2020.1782941 amin	PERSON
gujaf-386	296	2	2018	DATE
gujaf-386	297	1	nigerian	NORP
gujaf-386	298	1	6(3	CARDINAL
gujaf-386	298	2	awoderu	GPE
gujaf-386	298	3	s.	PERSON
gujaf-386	298	4	2017	CARDINAL
gujaf-386	300	1	nigerian	NORP
gujaf-386	300	2	10(2	DATE
gujaf-386	300	3	56–68	CARDINAL
gujaf-386	300	4	gusau journal of accounting	ORG
gujaf-386	300	5	vol.6	NORP
gujaf-386	300	6	1, april	DATE
gujaf-386	300	7	2025	CARDINAL
gujaf-386	300	8	318	CARDINAL
gujaf-386	300	9	e. d.	PERSON
gujaf-386	300	10	2015	CARDINAL
gujaf-386	301	1	nigeria	GPE
gujaf-386	302	1	42(3	CARDINAL
gujaf-386	302	2	341–356	CARDINAL
gujaf-386	302	3	brealey	GPE
gujaf-386	302	4	r. a.	PERSON
gujaf-386	302	5	myers	GPE
gujaf-386	302	6	s. c., & allen	PERSON
gujaf-386	302	7	f.	PERSON
gujaf-386	302	8	2022	CARDINAL
gujaf-386	303	1	14th	ORDINAL
gujaf-386	304	1	mcgraw-hill	ORG
gujaf-386	305	1	buchanan	PERSON
gujaf-386	305	2	j. m.	PERSON
gujaf-386	305	3	1962	DATE
gujaf-386	307	1	university of michigan	ORG
gujaf-386	308	1	clarkson	PERSON
gujaf-386	308	2	m. b. e.	PERSON
gujaf-386	308	3	1995	DATE
gujaf-386	310	1	academy of management review	ORG
gujaf-386	310	2	20(1	CARDINAL
gujaf-386	311	1	92–117	CARDINAL
gujaf-386	312	1	2014	DATE
gujaf-386	313	1	nigerian	NORP
gujaf-386	314	1	11(2	CARDINAL
gujaf-386	314	2	47–65	CARDINAL
gujaf-386	315	1	festus	ORG
gujaf-386	315	2	o., & adebayo	ORG
gujaf-386	315	3	k.	PERSON
gujaf-386	315	4	2022	CARDINAL
gujaf-386	316	1	nigeria	GPE
gujaf-386	317	1	journal of african economic research	ORG
gujaf-386	317	2	14(3	CARDINAL
gujaf-386	317	3	89–104	ORG
gujaf-386	318	1	freeman	PERSON
gujaf-386	318	2	r. e.	PERSON
gujaf-386	318	3	1984	DATE
gujaf-386	320	1	pitman	PERSON
gujaf-386	321	1	hakura	PERSON
gujaf-386	321	2	2020	DATE
gujaf-386	323	1	international journal of financial management	ORG
gujaf-386	323	2	5(1	CARDINAL
gujaf-386	323	3	33–51	CARDINAL
gujaf-386	324	1	ishola	PERSON
gujaf-386	324	2	2020	DATE
gujaf-386	325	1	nigeria	GPE
gujaf-386	326	1	journal of development studies	ORG
gujaf-386	326	2	8(1	CARDINAL
gujaf-386	326	3	22–39	DATE
gujaf-386	327	1	izevbigie	GPE
gujaf-386	327	2	d. o., & ebohon	ORG
gujaf-386	327	3	o. j.	PERSON
gujaf-386	327	4	2019	DATE
gujaf-386	328	1	nigeria	GPE
gujaf-386	329	1	international journal of finance	ORG
gujaf-386	329	2	4(2	CARDINAL
gujaf-386	330	1	jensen	PERSON
gujaf-386	330	2	m. c.	PERSON
gujaf-386	330	3	2002	DATE
gujaf-386	332	1	quarterly	DATE
gujaf-386	332	2	12(2	DATE
gujaf-386	332	3	235–256	CARDINAL
gujaf-386	333	1	2020	DATE
gujaf-386	334	1	nigeria	GPE
gujaf-386	335	1	journal of public policy	ORG
gujaf-386	335	2	7(1	DATE
gujaf-386	335	3	65–82	CARDINAL
gujaf-386	336	1	2002	DATE
gujaf-386	338	1	oxford university	ORG
gujaf-386	339	1	koller	ORG
gujaf-386	339	2	t.	GPE
gujaf-386	339	3	goedhart	ORG
gujaf-386	339	4	m., & wessels	ORG
gujaf-386	339	5	2022	CARDINAL
gujaf-386	340	1	7th	ORDINAL
gujaf-386	341	1	wiley	PERSON
gujaf-386	342	1	krugman	ORG
gujaf-386	342	2	1988	DATE
gujaf-386	344	1	journal of development economics	ORG
gujaf-386	344	2	29(3	CARDINAL
gujaf-386	344	3	253–268	CARDINAL
gujaf-386	345	1	https://doi.org/10.1016/0304-3878(88)90044-2 lawal, a.	PERSON
gujaf-386	345	2	2012	DATE
gujaf-386	346	1	nigeria	GPE
gujaf-386	347	1	african journal of business ethics	ORG
gujaf-386	347	2	9(2	CARDINAL
gujaf-386	348	1	los angeles	GPE
gujaf-386	349	1	2016	CARDINAL
gujaf-386	351	1	university of california	ORG
gujaf-386	352	1	mohammed	PERSON
gujaf-386	352	2	2017	CARDINAL
gujaf-386	353	1	nigeria	GPE
gujaf-386	354	1	5(4	CARDINAL
gujaf-386	355	1	gusau journal of accounting	ORG
gujaf-386	355	2	vol.6	NORP
gujaf-386	355	3	1, april,	DATE
gujaf-386	355	4	2025	CARDINAL
gujaf-386	355	5	r. a.	PERSON
gujaf-386	355	6	1959	DATE
gujaf-386	357	1	mcgrawhill.	ORG
gujaf-386	358	1	northmist	NORP
gujaf-386	358	2	j. (2020	PERSON
gujaf-386	360	1	13(3	CARDINAL
gujaf-386	360	2	45–59	DATE
gujaf-386	361	1	nwafor	ORG
gujaf-386	361	2	j., & onuora	ORG
gujaf-386	361	3	a.	PERSON
gujaf-386	361	4	2021	CARDINAL
gujaf-386	362	1	abia state	GPE
gujaf-386	362	2	nigeria	GPE
gujaf-386	363	1	journal of public finance	ORG
gujaf-386	363	2	110–127	CARDINAL
gujaf-386	364	1	oates	PERSON
gujaf-386	364	2	w. e.	PERSON
gujaf-386	364	3	1972	DATE
gujaf-386	366	1	harcourt	GPE
gujaf-386	367	1	oates	PERSON
gujaf-386	367	2	w. e. (	PERSON
gujaf-386	367	3	2005	DATE
gujaf-386	368	1	second	ORDINAL
gujaf-386	369	1	12(4	CARDINAL
gujaf-386	369	2	349–373	DATE
gujaf-386	370	1	2006	DATE
gujaf-386	371	1	nigeria	GPE
gujaf-386	372	1	10(3	CARDINAL
gujaf-386	373	1	2020	DATE
gujaf-386	374	1	nigeria	GPE
gujaf-386	375	1	nigerian	NORP
gujaf-386	375	2	12(1	CARDINAL
gujaf-386	375	3	34–48	CARDINAL
gujaf-386	376	1	prud’homme	PERSON
gujaf-386	376	2	1995	DATE
gujaf-386	378	1	the world bank research observer	ORG
gujaf-386	378	2	10(2	DATE
gujaf-386	378	3	201–220	CARDINAL
gujaf-386	378	4	rodden	GPE
gujaf-386	378	5	j. (	PERSON
gujaf-386	378	6	2006	DATE
gujaf-386	379	1	hamilton	PERSON
gujaf-386	380	1	cambridge university	ORG
gujaf-386	381	1	ross	PERSON
gujaf-386	381	2	s. a.	PERSON
gujaf-386	381	3	westerfield	PERSON
gujaf-386	381	4	r. w.	PERSON
gujaf-386	381	5	j. f.	PERSON
gujaf-386	381	6	2022	CARDINAL
gujaf-386	382	1	13th	ORDINAL
gujaf-386	383	1	mcgrawhill.	PERSON
gujaf-386	384	1	serrao	NORP
gujaf-386	384	2	m.	PERSON
gujaf-386	384	3	2016	DATE
gujaf-386	385	1	africa	LOC
gujaf-386	386	1	journal of african financial studies	ORG
gujaf-386	386	2	9(2	CARDINAL
gujaf-386	386	3	122–136	CARDINAL
gujaf-386	387	1	smithson	PERSON
gujaf-386	387	2	2023	CARDINAL
gujaf-386	388	1	4th	ORDINAL
gujaf-386	389	1	wiley	PERSON
gujaf-386	390	1	sylvester	PERSON
gujaf-386	390	2	2020	DATE
gujaf-386	391	1	nigerian	NORP
gujaf-386	392	1	african journal of fiscal studies	ORG
gujaf-386	392	2	33–47	DATE
gujaf-386	392	3	1996	DATE
gujaf-386	394	1	m. bruno & b. pleskovic	ORG
gujaf-386	394	2	annual	DATE
gujaf-386	394	3	1995	DATE
gujaf-386	395	1	295–316	CARDINAL
gujaf-386	396	1	world bank	ORG
gujaf-386	398	1	2019	DATE
gujaf-386	400	1	https://www.ventureonline.com/articles/igr	ORG
gujaf-386	401	1	2019	CARDINAL
gujaf-386	403	1	https://www.wikinvest.com/definitions/igr	PERSON