id	sid	eid	entity	type
gujaf-388	1	1	microsoft	ORG
gujaf-388	1	2	hassan	PERSON
gujaf-388	1	3	6 1	CARDINAL
gujaf-388	1	4	vol.6	NORP
gujaf-388	1	5	1, april,	DATE
gujaf-388	1	6	2025 333	QUANTITY
gujaf-388	1	7	nigeria	GPE
gujaf-388	1	8	joseph olorunfemi akande	PERSON
gujaf-388	1	9	department of accounting science	ORG
gujaf-388	1	10	walter sisulu university	ORG
gujaf-388	1	11	south africa	GPE
gujaf-388	1	12	nigeria	GPE
gujaf-388	2	1	nim	ORG
gujaf-388	2	2	10	CARDINAL
gujaf-388	2	3	2013	DATE
gujaf-388	2	4	2022	CARDINAL
gujaf-388	3	1	annual	DATE
gujaf-388	9	1	nigeria	GPE
gujaf-388	10	1	1.0	CARDINAL
gujaf-388	11	1	2021	CARDINAL
gujaf-388	12	1	2023	CARDINAL
gujaf-388	13	1	three	CARDINAL
gujaf-388	13	2	nim	ORG
gujaf-388	14	1	adebayo & olayemi	ORG
gujaf-388	14	2	2022	CARDINAL
gujaf-388	15	1	bello & yusuf	ORG
gujaf-388	15	2	2022	CARDINAL
gujaf-388	16	1	nim	ORG
gujaf-388	16	2	fatima & ahmed	ORG
gujaf-388	16	3	2022	CARDINAL
gujaf-388	18	1	gusau journal of accounting	ORG
gujaf-388	18	2	vol.6	NORP
gujaf-388	18	3	1, april	DATE
gujaf-388	18	4	2025	CARDINAL
gujaf-388	18	5	334	CARDINAL
gujaf-388	19	1	haruna & abdullahi	ORG
gujaf-388	19	2	2023	CARDINAL
gujaf-388	21	1	daniel & eze	ORG
gujaf-388	21	2	2020	DATE
gujaf-388	22	1	nim	ORG
gujaf-388	24	1	adebayo & olayemi	ORG
gujaf-388	24	2	2022	CARDINAL
gujaf-388	25	1	the central bank of nigeria	ORG
gujaf-388	25	2	cbn	ORG
gujaf-388	26	1	bello & yusuf	ORG
gujaf-388	26	2	2022	DATE
gujaf-388	27	1	recent years	DATE
gujaf-388	27	2	nigerian	NORP
gujaf-388	27	3	fatima & ahmed	ORG
gujaf-388	27	4	2022	CARDINAL
gujaf-388	28	1	cbn	ORG
gujaf-388	29	1	haruna & abdullahi	ORG
gujaf-388	29	2	2023	CARDINAL
gujaf-388	30	1	roe	PRODUCT
gujaf-388	30	2	nim	ORG
gujaf-388	30	3	nigeria	GPE
gujaf-388	31	1	nigerian	NORP
gujaf-388	32	1	nigeria	GPE
gujaf-388	32	2	2021	CARDINAL
gujaf-388	33	1	adebayo & olayemi	ORG
gujaf-388	33	2	2022	CARDINAL
gujaf-388	34	1	cbn	ORG
gujaf-388	34	2	2023	CARDINAL
gujaf-388	35	1	daniel & eze	ORG
gujaf-388	35	2	2020	DATE
gujaf-388	36	1	roe	PRODUCT
gujaf-388	36	2	nim	ORG
gujaf-388	36	3	nigerian	NORP
gujaf-388	37	1	nigeria	GPE
gujaf-388	38	1	gusau journal of accounting	ORG
gujaf-388	38	2	vol.6	NORP
gujaf-388	38	3	1, april,	DATE
gujaf-388	38	4	335	CARDINAL
gujaf-388	38	5	nigeria	GPE
gujaf-388	39	1	h₀₂	PERSON
gujaf-388	39	2	nigeria	GPE
gujaf-388	40	1	nim	ORG
gujaf-388	40	2	nigeria	GPE
gujaf-388	41	1	nigerian	NORP
gujaf-388	43	1	adebayo & olayemi	ORG
gujaf-388	43	2	2022	CARDINAL
gujaf-388	44	1	haruna & abdullahi	ORG
gujaf-388	44	2	2023	CARDINAL
gujaf-388	45	1	fatima & ahmed	ORG
gujaf-388	45	2	2022	CARDINAL
gujaf-388	46	1	roe	PERSON
gujaf-388	46	2	bello & yusuf	ORG
gujaf-388	46	3	2022	DATE
gujaf-388	47	1	nim	ORG
gujaf-388	48	1	2023	CARDINAL
gujaf-388	49	1	nim	ORG
gujaf-388	49	2	daniel & eze	ORG
gujaf-388	49	3	2020	DATE
gujaf-388	50	1	nigeria	GPE
gujaf-388	51	1	adebayo	PERSON
gujaf-388	51	2	olayemi	PERSON
gujaf-388	51	3	2022	CARDINAL
gujaf-388	51	4	nigeria	GPE
gujaf-388	52	1	15	CARDINAL
gujaf-388	54	1	haruna	PERSON
gujaf-388	54	2	2023	CARDINAL
gujaf-388	54	3	nigerian	NORP
gujaf-388	55	1	2010–2022	CARDINAL
gujaf-388	57	1	gusau journal of accounting	ORG
gujaf-388	57	2	vol.6	NORP
gujaf-388	57	3	1, april	DATE
gujaf-388	57	4	2025	CARDINAL
gujaf-388	57	5	336 fatima	PERSON
gujaf-388	57	6	ahmed	PERSON
gujaf-388	57	7	2022	CARDINAL
gujaf-388	57	8	nigerian	NORP
gujaf-388	57	9	quarterly	DATE
gujaf-388	57	10	2015	CARDINAL
gujaf-388	57	11	2021	CARDINAL
gujaf-388	59	1	cbn	ORG
gujaf-388	60	1	bello	ORG
gujaf-388	60	2	yusuf	PERSON
gujaf-388	60	3	2022	CARDINAL
gujaf-388	60	4	20	CARDINAL
gujaf-388	60	5	nigerian	NORP
gujaf-388	60	6	2012–2021	CARDINAL
gujaf-388	64	1	2023	CARDINAL
gujaf-388	64	2	nigerian	NORP
gujaf-388	65	1	2010–2020	CARDINAL
gujaf-388	67	1	daniel	PERSON
gujaf-388	67	2	2020	DATE
gujaf-388	67	3	roe	PRODUCT
gujaf-388	68	1	annual	DATE
gujaf-388	68	2	18	CARDINAL
gujaf-388	68	3	ten years	DATE
gujaf-388	70	1	adebayo	PERSON
gujaf-388	70	2	olayemi	PERSON
gujaf-388	70	3	2022	CARDINAL
gujaf-388	70	4	nim	ORG
gujaf-388	70	5	nigerian	NORP
gujaf-388	71	1	25	CARDINAL
gujaf-388	71	2	nim	ORG
gujaf-388	72	1	nim	ORG
gujaf-388	73	1	haruna	PERSON
gujaf-388	73	2	2023	CARDINAL
gujaf-388	73	3	nim	ORG
gujaf-388	73	4	nigerian	NORP
gujaf-388	74	1	quarterly	DATE
gujaf-388	74	2	2014–2021	CARDINAL
gujaf-388	74	3	nim	ORG
gujaf-388	76	1	fatima	PERSON
gujaf-388	76	2	ahmed	PERSON
gujaf-388	76	3	2022	CARDINAL
gujaf-388	76	4	nim	ORG
gujaf-388	76	5	nigeria	GPE
gujaf-388	76	6	2013–2022	CARDINAL
gujaf-388	77	1	nim	ORG
gujaf-388	79	1	knut wicksell	PERSON
gujaf-388	79	2	1898	DATE
gujaf-388	80	1	bello & yusuf	ORG
gujaf-388	80	2	2022	DATE
gujaf-388	81	1	vol.6	NORP
gujaf-388	81	2	1, april,	DATE
gujaf-388	81	3	2025 337	QUANTITY
gujaf-388	84	1	john maynard keynes	PERSON
gujaf-388	84	2	1936	DATE
gujaf-388	85	1	fatima & ahmed	ORG
gujaf-388	85	2	2022	CARDINAL
gujaf-388	89	1	dale f. gray	PERSON
gujaf-388	89	2	1987	DATE
gujaf-388	90	1	haruna & abdullahi	ORG
gujaf-388	90	2	2023	CARDINAL
gujaf-388	91	1	nim	ORG
gujaf-388	93	1	3.0	CARDINAL
gujaf-388	93	2	nigeria	GPE
gujaf-388	94	1	nim	ORG
gujaf-388	96	1	10	CARDINAL
gujaf-388	96	2	the nigerian exchange	ORG
gujaf-388	99	1	10	CARDINAL
gujaf-388	101	1	gusau journal of accounting	ORG
gujaf-388	101	2	vol.6	NORP
gujaf-388	101	3	1, april,	DATE
gujaf-388	101	4	2025	CARDINAL
gujaf-388	101	5	338	CARDINAL
gujaf-388	101	6	annual	DATE
gujaf-388	101	7	cbn	ORG
gujaf-388	101	8	nigerian exchange	ORG
gujaf-388	102	1	10 years	DATE
gujaf-388	102	2	2013–2022	CARDINAL
gujaf-388	103	1	secondary	ORDINAL
gujaf-388	104	1	roe	PRODUCT
gujaf-388	104	2	nim	ORG
gujaf-388	104	3	three	CARDINAL
gujaf-388	104	4	…………………………………………	PRODUCT
gujaf-388	105	1	1	CARDINAL
gujaf-388	105	2	…………………………………………	PRODUCT
gujaf-388	106	1	2	CARDINAL
gujaf-388	106	2	…………………………………………	PRODUCT
gujaf-388	107	1	3	CARDINAL
gujaf-388	112	1	roe	PRODUCT
gujaf-388	112	2	nim	ORG
gujaf-388	115	1	1	CARDINAL
gujaf-388	115	2	adebayo & olayemi	ORG
gujaf-388	115	3	2022	CARDINAL
gujaf-388	115	4	haruna & abdullahi	ORG
gujaf-388	115	5	2023	CARDINAL
gujaf-388	115	6	nim	ORG
gujaf-388	115	7	daniel & eze	ORG
gujaf-388	115	8	2020	DATE
gujaf-388	115	9	vol.6	NORP
gujaf-388	115	10	1, april, 2025	DATE
gujaf-388	115	11	339	CARDINAL
gujaf-388	115	12	2022	CARDINAL
gujaf-388	115	13	bello & yusuf	ORG
gujaf-388	115	14	2022	CARDINAL
gujaf-388	116	1	2023	CARDINAL
gujaf-388	116	2	2024	DATE
gujaf-388	120	1	nigerian	NORP
gujaf-388	121	1	4.0	CARDINAL
gujaf-388	121	2	nigeria	GPE
gujaf-388	122	1	roe	PRODUCT
gujaf-388	122	2	nim	ORG
gujaf-388	127	1	descriptive statistics descriptive statistics	ORG
gujaf-388	127	2	roe	PRODUCT
gujaf-388	127	3	nim	ORG
gujaf-388	129	1	gusau journal of accounting	ORG
gujaf-388	129	2	vol.6	NORP
gujaf-388	129	3	1, april	DATE
gujaf-388	129	4	2025	CARDINAL
gujaf-388	129	5	340	CARDINAL
gujaf-388	129	6	1	CARDINAL
gujaf-388	131	1	rir	ORG
gujaf-388	131	2	5.42 17.90	CARDINAL
gujaf-388	131	3	34.87	CARDINAL
gujaf-388	131	4	0.68 2.13	CARDINAL
gujaf-388	131	5	1.82 3.42	CARDINAL
gujaf-388	131	6	7.68 -0.45 2.78	QUANTITY
gujaf-388	131	7	14.75	CARDINAL
gujaf-388	131	8	0.12 2.34	CARDINAL
gujaf-388	131	9	nim	ORG
gujaf-388	131	10	3.54	CARDINAL
gujaf-388	131	11	9.11 -0.61 3.25	CARDINAL
gujaf-388	131	12	12.11	CARDINAL
gujaf-388	131	13	0.21 2.67	CARDINAL
gujaf-388	131	14	2024	CARDINAL
gujaf-388	132	1	rir	ORG
gujaf-388	132	2	5.42%	PERCENT
gujaf-388	132	3	17.90%	PERCENT
gujaf-388	133	1	1.82%	PERCENT
gujaf-388	133	2	roe	PERSON
gujaf-388	133	3	14.75%	PERCENT
gujaf-388	133	4	10.40%	PERCENT
gujaf-388	134	1	nim	ORG
gujaf-388	135	1	3.0	CARDINAL
gujaf-388	135	2	nim	ORG
gujaf-388	136	1	2	CARDINAL
gujaf-388	136	2	2	CARDINAL
gujaf-388	136	3	jarque	ORG
gujaf-388	136	4	rir 0.134	LAW
gujaf-388	136	5	0.042	CARDINAL
gujaf-388	136	6	0.018	MONEY
gujaf-388	136	7	0.058 0.071	CARDINAL
gujaf-388	136	8	0.036 0.020	CARDINAL
gujaf-388	137	1	0.091 0.112	CARDINAL
gujaf-388	137	2	2024	CARDINAL
gujaf-388	138	1	nim	ORG
gujaf-388	138	2	0.05	CARDINAL
gujaf-388	140	1	roe	PRODUCT
gujaf-388	140	2	rir	ORG
gujaf-388	141	1	roe	PRODUCT
gujaf-388	141	2	nim	ORG
gujaf-388	142	1	gusau journal of accounting	ORG
gujaf-388	142	2	vol.6	NORP
gujaf-388	142	3	1, april	DATE
gujaf-388	142	4	2025	CARDINAL
gujaf-388	142	5	341	CARDINAL
gujaf-388	142	6	3	CARDINAL
gujaf-388	142	7	rir roa roe nim inf	PERSON
gujaf-388	142	8	rir 1.00	LAW
gujaf-388	142	9	1.00 0.56	CARDINAL
gujaf-388	142	10	0.48	CARDINAL
gujaf-388	142	11	0.56	CARDINAL
gujaf-388	142	12	1.00 0.61	CARDINAL
gujaf-388	142	13	nim	ORG
gujaf-388	142	14	0.61	CARDINAL
gujaf-388	142	15	1.00	CARDINAL
gujaf-388	142	16	0.15 -0.21 -0.18	MONEY
gujaf-388	142	17	1.00	CARDINAL
gujaf-388	142	18	0.01	CARDINAL
gujaf-388	142	19	0.05	CARDINAL
gujaf-388	142	20	2024	CARDINAL
gujaf-388	143	1	roe	PRODUCT
gujaf-388	143	2	nim	ORG
gujaf-388	144	1	roe	PERSON
gujaf-388	144	2	0.56	CARDINAL
gujaf-388	144	3	nim	ORG
gujaf-388	144	4	0.61	CARDINAL
gujaf-388	146	1	4	CARDINAL
gujaf-388	148	1	roa rir -0.074 0.028	PERSON
gujaf-388	148	2	0.078	CARDINAL
gujaf-388	148	3	roe rir	PERSON
gujaf-388	148	4	0.132	CARDINAL
gujaf-388	148	5	nim	ORG
gujaf-388	148	6	rir	ORG
gujaf-388	148	7	0.031 0.68 0.523	MONEY
gujaf-388	148	8	0.01 7.28	CARDINAL
gujaf-388	148	9	2024	CARDINAL
gujaf-388	149	1	first	ORDINAL
gujaf-388	149	2	nigeria	GPE
gujaf-388	150	1	0.078	CARDINAL
gujaf-388	151	1	wicksell	ORG
gujaf-388	151	2	1898	DATE
gujaf-388	151	3	bello & yusuf	ORG
gujaf-388	151	4	2022	DATE
gujaf-388	153	1	0.10	CARDINAL
gujaf-388	153	2	nigeria	GPE
gujaf-388	154	1	gusau journal of accounting	ORG
gujaf-388	154	2	vol.6	NORP
gujaf-388	154	3	1, april,	DATE
gujaf-388	154	4	342	CARDINAL
gujaf-388	155	1	second	ORDINAL
gujaf-388	155	2	nigeria	GPE
gujaf-388	156	1	roe	PRODUCT
gujaf-388	156	2	0.084	CARDINAL
gujaf-388	157	1	keynes	GPE
gujaf-388	157	2	1936	DATE
gujaf-388	157	3	fatima & ahmed	ORG
gujaf-388	157	4	2022	CARDINAL
gujaf-388	160	1	0.05	CARDINAL
gujaf-388	160	2	0.10	CARDINAL
gujaf-388	161	1	third	ORDINAL
gujaf-388	161	2	nim	ORG
gujaf-388	161	3	nigeria	GPE
gujaf-388	162	1	nim	ORG
gujaf-388	162	2	0.021	CARDINAL
gujaf-388	162	3	0.68	CARDINAL
gujaf-388	162	4	0.523	CARDINAL
gujaf-388	163	1	1987	DATE
gujaf-388	163	2	haruna & abdullahi	ORG
gujaf-388	163	3	2023	CARDINAL
gujaf-388	164	1	nigerian	NORP
gujaf-388	165	1	0.523	CARDINAL
gujaf-388	166	1	nigerian	NORP
gujaf-388	167	1	nim	ORG
gujaf-388	169	1	nigerian	NORP
gujaf-388	170	1	5.0	CARDINAL
gujaf-388	170	2	nigeria	GPE
gujaf-388	170	3	nim	ORG
gujaf-388	171	1	10-year	DATE
gujaf-388	171	2	2014–2023	CARDINAL
gujaf-388	172	1	roe	PRODUCT
gujaf-388	172	2	nim	ORG
gujaf-388	173	1	nim	ORG
gujaf-388	174	1	98%	PERCENT
gujaf-388	175	1	nigerian	NORP
gujaf-388	176	1	gusau journal of accounting	ORG
gujaf-388	176	2	vol.6	NORP
gujaf-388	176	3	1, april,	DATE
gujaf-388	176	4	2025	CARDINAL
gujaf-388	176	5	343	CARDINAL
gujaf-388	176	6	1.interest	CARDINAL
gujaf-388	178	1	2.interest	CARDINAL
gujaf-388	178	2	nim	ORG
gujaf-388	179	1	nim	ORG
gujaf-388	179	2	nigerian	NORP
gujaf-388	180	1	3.roa	DATE
gujaf-388	180	2	nigerian	NORP
gujaf-388	183	1	the next 12 months	DATE
gujaf-388	184	1	2	CARDINAL
gujaf-388	185	1	the central bank of nigeria	ORG
gujaf-388	185	2	cbn	ORG
gujaf-388	185	3	every six months	DATE
gujaf-388	187	1	three-year	DATE
gujaf-388	187	2	2026	CARDINAL
gujaf-388	188	1	adebayo	PERSON
gujaf-388	188	2	t., & olayemi	ORG
gujaf-388	188	3	k.	PERSON
gujaf-388	188	4	2022	CARDINAL
gujaf-388	189	1	nigerian	NORP
gujaf-388	190	1	18(2	CARDINAL
gujaf-388	190	2	112130	DATE
gujaf-388	191	1	bello, a., & yusuf	ORG
gujaf-388	191	2	r.	PERSON
gujaf-388	191	3	2022	CARDINAL
gujaf-388	193	1	african	NORP
gujaf-388	193	2	30(4	CARDINAL
gujaf-388	193	3	198	CARDINAL
gujaf-388	194	1	daniel	PERSON
gujaf-388	194	2	2020	DATE
gujaf-388	195	1	nigeria	GPE
gujaf-388	196	1	international journal of banking	ORG
gujaf-388	196	2	25(3	CARDINAL
gujaf-388	196	3	102	CARDINAL
gujaf-388	197	1	fatima	PERSON
gujaf-388	197	2	s., & ahmed	ORG
gujaf-388	197	3	l.	PERSON
gujaf-388	197	4	2022	CARDINAL
gujaf-388	199	1	21(1	CARDINAL
gujaf-388	199	2	89	CARDINAL
gujaf-388	200	1	haruna	PERSON
gujaf-388	200	2	2023	CARDINAL
gujaf-388	201	1	nigerian	NORP
gujaf-388	202	1	19(2	DATE
gujaf-388	202	2	245	CARDINAL
gujaf-388	203	1	c., adeyemi	GPE
gujaf-388	203	2	p., & ojo	ORG
gujaf-388	203	3	2023	CARDINAL
gujaf-388	204	1	nigerian	NORP
gujaf-388	205	1	west african	NORP
gujaf-388	205	2	22(1	TIME
gujaf-388	205	3	78-94	CARDINAL
gujaf-388	206	1	gusau journal of accounting	ORG
gujaf-388	206	2	vol.6	NORP
gujaf-388	206	3	1, april,	DATE
gujaf-388	206	4	2025 344	DATE
gujaf-388	206	5	f., & adegbite	ORG
gujaf-388	206	6	s.	PERSON
gujaf-388	206	7	2021	CARDINAL
gujaf-388	207	1	nigerian	NORP
gujaf-388	208	1	african journal of business and finance	ORG
gujaf-388	208	2	234-250	CARDINAL
gujaf-388	209	1	adebayo	PERSON
gujaf-388	209	2	t., & olayemi	ORG
gujaf-388	209	3	k.	PERSON
gujaf-388	209	4	2022	CARDINAL
gujaf-388	210	1	nigerian	NORP
gujaf-388	211	1	18(2	CARDINAL
gujaf-388	211	2	112130	DATE
gujaf-388	212	1	bello, a., & yusuf	ORG
gujaf-388	212	2	r.	PERSON
gujaf-388	212	3	2022	CARDINAL
gujaf-388	214	1	african	NORP
gujaf-388	214	2	30(4	CARDINAL
gujaf-388	214	3	198	CARDINAL
gujaf-388	215	1	daniel	PERSON
gujaf-388	215	2	2020	DATE
gujaf-388	216	1	nigeria	GPE
gujaf-388	217	1	international journal of banking	ORG
gujaf-388	217	2	25(3	CARDINAL
gujaf-388	217	3	102	CARDINAL
gujaf-388	218	1	fatima	PERSON
gujaf-388	218	2	s., & ahmed	ORG
gujaf-388	218	3	l.	PERSON
gujaf-388	218	4	2022	CARDINAL
gujaf-388	220	1	21(1	CARDINAL
gujaf-388	220	2	89	CARDINAL
gujaf-388	221	1	haruna	PERSON
gujaf-388	221	2	2023	CARDINAL
gujaf-388	222	1	nigerian	NORP
gujaf-388	223	1	19(2	DATE
gujaf-388	223	2	245	CARDINAL
gujaf-388	224	1	c., adeyemi	GPE
gujaf-388	224	2	p., & ojo	ORG
gujaf-388	224	3	2023	CARDINAL
gujaf-388	225	1	nigerian	NORP
gujaf-388	226	1	west african	NORP
gujaf-388	226	2	22(1	TIME
gujaf-388	226	3	78-94	CARDINAL