id	sid	eid	entity	type
gujaf-39	1	1	gusau journal of accounting	ORG
gujaf-39	1	2	1	CARDINAL
gujaf-39	1	3	2	CARDINAL
gujaf-39	1	4	october	DATE
gujaf-39	1	5	2020	DATE
gujaf-39	1	6	2756-665x	CARDINAL
gujaf-39	1	7	social sciences	ORG
gujaf-39	1	8	federal university gusau	ORG
gujaf-39	1	9	zamfara state	GPE
gujaf-39	1	10	nigeria gusau journal of accounting	ORG
gujaf-39	2	1	2, october,	DATE
gujaf-39	2	2	2020 1	DATE
gujaf-39	2	3	nigeria	GPE
gujaf-39	2	4	kayode ishola abdulkadir department of accounting	ORG
gujaf-39	2	5	ahmadu bello university	ORG
gujaf-39	2	6	zaria	GPE
gujaf-39	2	7	nigeria	GPE
gujaf-39	2	8	issa department	PERSON
gujaf-39	2	9	ahmadu bello university	ORG
gujaf-39	2	10	zaria	GPE
gujaf-39	2	11	nigeria	GPE
gujaf-39	3	1	yusuf danlami yunusa department	PERSON
gujaf-39	3	2	ahmadu bello university	ORG
gujaf-39	3	3	zaria	GPE
gujaf-39	4	1	nigeria	GPE
gujaf-39	7	1	annual	DATE
gujaf-39	7	2	48	CARDINAL
gujaf-39	7	3	nigeria stock exchange	ORG
gujaf-39	7	4	2015 to 2019	DATE
gujaf-39	9	1	heteroskedatiscity	ORG
gujaf-39	9	2	hausman	PERSON
gujaf-39	9	3	woodbridge	GPE
gujaf-39	12	1	nigeria 1	ORG
gujaf-39	12	2	mailto:smartkayandassociates@gmail.com	ORG
gujaf-39	12	3	mailto:yunusay73@gmail.com gusau journal of accounting	ORG
gujaf-39	13	1	2, october	DATE
gujaf-39	13	2	2020 2	DATE
gujaf-39	13	3	recent years	DATE
gujaf-39	13	4	wilde & wilson	ORG
gujaf-39	13	5	2017).taxes	CARDINAL
gujaf-39	14	1	africa	LOC
gujaf-39	14	2	2015	DATE
gujaf-39	15	1	hundai	ORDINAL
gujaf-39	15	2	2011	DATE
gujaf-39	17	1	nigeria	GPE
gujaf-39	17	2	onyali & okafor	ORG
gujaf-39	17	3	2018	DATE
gujaf-39	18	1	nigerian	NORP
gujaf-39	19	1	nigerian	NORP
gujaf-39	21	1	2019	DATE
gujaf-39	27	1	e.tc	ORG
gujaf-39	27	2	donohoe & knechel	ORG
gujaf-39	27	3	2014	DATE
gujaf-39	27	4	rego & wilson	ORG
gujaf-39	27	5	2012	DATE
gujaf-39	28	1	gusau journal of accounting	ORG
gujaf-39	29	1	2, october,	DATE
gujaf-39	29	2	2020 3	DATE
gujaf-39	29	3	chen	PERSON
gujaf-39	29	4	cheng	PERSON
gujaf-39	29	5	shevlin	PERSON
gujaf-39	29	6	2010)posit	CARDINAL
gujaf-39	31	1	hanlon & slemrod	ORG
gujaf-39	31	2	2009).tax	CARDINAL
gujaf-39	32	1	salman	PERSON
gujaf-39	32	2	2018	DATE
gujaf-39	33	1	others(pratama	DATE
gujaf-39	33	2	2017	DATE
gujaf-39	34	1	salman et al.	PERSON
gujaf-39	34	2	2018	DATE
gujaf-39	35	1	richardson	GPE
gujaf-39	35	2	& lanis	PERSON
gujaf-39	35	3	2013	DATE
gujaf-39	37	1	minnick & noga	ORG
gujaf-39	37	2	2010	DATE
gujaf-39	37	3	richardson et al.	PERSON
gujaf-39	37	4	2013	DATE
gujaf-39	39	1	2017	DATE
gujaf-39	40	1	ribeiro	PERSON
gujaf-39	40	2	2015	DATE
gujaf-39	42	1	etr	CARDINAL
gujaf-39	43	1	difference(kraft	ORG
gujaf-39	43	2	2014	DATE
gujaf-39	44	1	gusau journal of accounting	ORG
gujaf-39	45	1	2, october,	DATE
gujaf-39	45	2	2020 4	DATE
gujaf-39	47	1	goh	PERSON
gujaf-39	47	2	lee, lim, & shevlin	PERSON
gujaf-39	47	3	2016).in	CARDINAL
gujaf-39	47	4	dyreng	NORP
gujaf-39	47	5	2008	DATE
gujaf-39	49	1	the last decade	DATE
gujaf-39	50	1	nigeria	GPE
gujaf-39	51	1	nigeria	GPE
gujaf-39	52	1	2018	DATE
gujaf-39	52	2	ogbeide & obaretin	ORG
gujaf-39	52	3	2018	DATE
gujaf-39	52	4	uniamikogbo	NORP
gujaf-39	52	5	bennee, & adeusi	ORG
gujaf-39	52	6	2019)focused	CARDINAL
gujaf-39	53	1	nigeria	GPE
gujaf-39	53	2	2017	CARDINAL
gujaf-39	54	1	nigeria	GPE
gujaf-39	55	1	nigeria	GPE
gujaf-39	56	1	2	CARDINAL
gujaf-39	61	1	2, october,	DATE
gujaf-39	61	2	2020 5	DATE
gujaf-39	62	1	jong	PERSON
gujaf-39	62	2	2017)examined	CARDINAL
gujaf-39	62	3	korea	GPE
gujaf-39	63	1	korean	NORP
gujaf-39	63	2	1999 to 2011	DATE
gujaf-39	64	1	4,076	CARDINAL
gujaf-39	69	1	rani	PERSON
gujaf-39	69	2	susetyo	PERSON
gujaf-39	69	3	2018	DATE
gujaf-39	70	1	annual	DATE
gujaf-39	70	2	49	CARDINAL
gujaf-39	70	3	indonesia stock exchange	ORG
gujaf-39	70	4	2012	DATE
gujaf-39	70	5	2016	DATE
gujaf-39	72	1	nigeria	GPE
gujaf-39	73	1	indonesia	GPE
gujaf-39	73	2	atmojo	PERSON
gujaf-39	73	3	susilowati	PERSON
gujaf-39	73	4	2020	DATE
gujaf-39	74	1	annual	DATE
gujaf-39	74	2	19	CARDINAL
gujaf-39	74	3	indonesia stock exchange	ORG
gujaf-39	74	4	2014	DATE
gujaf-39	74	5	2016	DATE
gujaf-39	75	1	three-year	DATE
gujaf-39	76	1	devi	PERSON
gujaf-39	76	2	salim	PERSON
gujaf-39	76	3	pheng	PERSON
gujaf-39	76	4	2018	DATE
gujaf-39	76	5	malaysia	GPE
gujaf-39	77	1	salman et al	PERSON
gujaf-39	78	1	2018)investigated	ORDINAL
gujaf-39	78	2	gusau journal of accounting	ORG
gujaf-39	79	1	2, october,	DATE
gujaf-39	79	2	6	CARDINAL
gujaf-39	79	3	indonesia	GPE
gujaf-39	79	4	2011 to	DATE
gujaf-39	79	5	2014	DATE
gujaf-39	81	1	yuniarwati	PERSON
gujaf-39	81	2	dewi	PERSON
gujaf-39	81	3	lin	PERSON
gujaf-39	81	4	2017)empirically	CARDINAL
gujaf-39	82	1	annual	DATE
gujaf-39	82	2	indonesia stock exchange	ORG
gujaf-39	82	3	2013 to 2015	DATE
gujaf-39	83	1	putra	GPE
gujaf-39	83	2	sriwedari	PERSON
gujaf-39	83	3	2018	DATE
gujaf-39	83	4	indonesia	GPE
gujaf-39	84	1	annual	DATE
gujaf-39	84	2	100	CARDINAL
gujaf-39	84	3	indonesia stock exchange	ORG
gujaf-39	86	1	nigeria	GPE
gujaf-39	87	1	ogbeide	PERSON
gujaf-39	87	2	2017	CARDINAL
gujaf-39	87	3	annual	DATE
gujaf-39	87	4	85	CARDINAL
gujaf-39	87	5	nigeria	GPE
gujaf-39	87	6	2012	DATE
gujaf-39	87	7	2016	DATE
gujaf-39	89	1	yekini	PERSON
gujaf-39	89	2	kemi	GPE
gujaf-39	89	3	2017	CARDINAL
gujaf-39	90	1	annual	DATE
gujaf-39	90	2	50	CARDINAL
gujaf-39	90	3	nigeria stock exchange	ORG
gujaf-39	90	4	2007	DATE
gujaf-39	90	5	2012	DATE
gujaf-39	93	1	2017)examined	CARDINAL
gujaf-39	93	2	annual	DATE
gujaf-39	93	3	27	CARDINAL
gujaf-39	93	4	indonesia stock exchange	ORG
gujaf-39	93	5	2011	DATE
gujaf-39	93	6	2015	DATE
gujaf-39	96	1	indonesia	GPE
gujaf-39	97	1	gusau journal of accounting	ORG
gujaf-39	98	1	2, october,	DATE
gujaf-39	98	2	cerqueira	GPE
gujaf-39	98	3	2015)investigated	CARDINAL
gujaf-39	99	1	704	CARDINAL
gujaf-39	99	2	london stock exchange	ORG
gujaf-39	99	3	2010 to 2013	DATE
gujaf-39	100	1	gls	ORG
gujaf-39	100	2	nigeria	GPE
gujaf-39	101	1	jensen	PERSON
gujaf-39	101	2	1976)posit	CARDINAL
gujaf-39	103	1	one	CARDINAL
gujaf-39	106	1	crocker & slemrod	ORG
gujaf-39	106	2	2005	DATE
gujaf-39	107	1	crocker	PERSON
gujaf-39	107	2	slemrod	PERSON
gujaf-39	107	3	2005	DATE
gujaf-39	108	1	slemrod	NORP
gujaf-39	108	2	2004	DATE
gujaf-39	109	1	seidman	PERSON
gujaf-39	109	2	stomberg	ORG
gujaf-39	109	3	2011)also	CARDINAL
gujaf-39	110	1	lee	PERSON
gujaf-39	110	2	dobiyanski	PERSON
gujaf-39	110	3	minton	PERSON
gujaf-39	110	4	2015	DATE
gujaf-39	113	1	the political gusau journal of accounting	ORG
gujaf-39	114	1	2, october,	DATE
gujaf-39	114	2	2020 8	DATE
gujaf-39	114	3	etr	ORG
gujaf-39	114	4	watts & zimmerman	ORG
gujaf-39	114	5	1986).similarly	DATE
gujaf-39	114	6	scott	ORG
gujaf-39	114	7	2006).in	CARDINAL
gujaf-39	115	1	3	CARDINAL
gujaf-39	117	1	nigeria stock exchange	ORG
gujaf-39	117	2	31 december 2019	DATE
gujaf-39	118	1	forty-six	CARDINAL
gujaf-39	118	2	46	CARDINAL
gujaf-39	118	3	annual	DATE
gujaf-39	118	4	2015 to 2019	DATE
gujaf-39	120	1	richardson	GPE
gujaf-39	120	2	2012	DATE
gujaf-39	121	1	rego	ORG
gujaf-39	121	2	2003	DATE
gujaf-39	122	1	etr	CARDINAL
gujaf-39	123	1	etr	ORG
gujaf-39	124	1	30%	PERCENT
gujaf-39	125	1	five	CARDINAL
gujaf-39	126	1	al.	PERSON
gujaf-39	126	2	2018	DATE
gujaf-39	127	1	2018	DATE
gujaf-39	128	1	2018	DATE
gujaf-39	129	1	2018	DATE
gujaf-39	130	1	2018	DATE
gujaf-39	131	1	gusau journal of accounting	ORG
gujaf-39	132	1	2, october,	DATE
gujaf-39	132	2	2020 9	DATE
gujaf-39	132	3	………………………………………………	PRODUCT
gujaf-39	135	1	+ β1	DATE
gujaf-39	135	2	β2flevit	ORG
gujaf-39	135	3	………….. ii	PRODUCT
gujaf-39	135	4	cta	ORG
gujaf-39	135	5	fprof	PERSON
gujaf-39	136	1	ß5	CARDINAL
gujaf-39	136	2	4	CARDINAL
gujaf-39	139	1	1	CARDINAL
gujaf-39	140	1	max etr	PERSON
gujaf-39	140	2	.372	CARDINAL
gujaf-39	140	3	2.39 fprof	QUANTITY
gujaf-39	140	4	230	CARDINAL
gujaf-39	140	5	1.763	CARDINAL
gujaf-39	140	6	flev	PERSON
gujaf-39	140	7	230	CARDINAL
gujaf-39	140	8	1.021	CARDINAL
gujaf-39	140	9	6.391	CARDINAL
gujaf-39	140	10	230	CARDINAL
gujaf-39	140	11	230	CARDINAL
gujaf-39	140	12	1.493	CARDINAL
gujaf-39	140	13	230	CARDINAL
gujaf-39	140	14	131877 263122	DATE
gujaf-39	140	15	1741351	DATE
gujaf-39	140	16	2020	DATE
gujaf-39	141	1	2, october,	DATE
gujaf-39	141	2	2020 10	DATE
gujaf-39	141	3	1	CARDINAL
gujaf-39	142	1	etr	ORG
gujaf-39	142	2	25.6%	PERCENT
gujaf-39	142	3	nigeria	GPE
gujaf-39	142	4	30%	PERCENT
gujaf-39	144	1	etr	ORG
gujaf-39	144	2	2.39	CARDINAL
gujaf-39	145	1	0.372	CARDINAL
gujaf-39	146	1	0.372	CARDINAL
gujaf-39	146	2	nigeria	GPE
gujaf-39	147	1	0.28%	PERCENT
gujaf-39	149	1	6.391	CARDINAL
gujaf-39	149	2	1.021which	CARDINAL
gujaf-39	150	1	0.1%	PERCENT
gujaf-39	150	2	96.7%	PERCENT
gujaf-39	150	3	44.9%	PERCENT
gujaf-39	150	4	0.24	CARDINAL
gujaf-39	151	1	nigeria	GPE
gujaf-39	151	2	0.919%	PERCENT
gujaf-39	151	3	1.473%	PERCENT
gujaf-39	151	4	0.57%	PERCENT
gujaf-39	151	5	0.221	CARDINAL
gujaf-39	152	1	n131millions	CARDINAL
gujaf-39	152	2	n263.1 billion	CARDINAL
gujaf-39	153	1	1	CARDINAL
gujaf-39	153	2	nigeria	GPE
gujaf-39	153	3	131.8 (billions) naira	MONEY
gujaf-39	154	1	gusau journal of accounting	ORG
gujaf-39	155	1	2, october,	DATE
gujaf-39	155	2	2020 11	DATE
gujaf-39	155	3	2	CARDINAL
gujaf-39	155	4	etr fprof	ORG
gujaf-39	155	5	flev capint	ORG
gujaf-39	155	6	1.000	CARDINAL
gujaf-39	155	7	0.613 1.000	CARDINAL
gujaf-39	155	8	0.213	CARDINAL
gujaf-39	155	9	0.025	CARDINAL
gujaf-39	155	10	1.000	CARDINAL
gujaf-39	155	11	0.187	CARDINAL
gujaf-39	155	12	1.000	CARDINAL
gujaf-39	155	13	0.094 0.114	MONEY
gujaf-39	155	14	0.116 1.000	CARDINAL
gujaf-39	155	15	2020	DATE
gujaf-39	155	16	2	CARDINAL
gujaf-39	156	1	2	CARDINAL
gujaf-39	157	1	less than 0.80(gujarati	CARDINAL
gujaf-39	157	2	2004	DATE
gujaf-39	159	1	1.049	CARDINAL
gujaf-39	159	2	1.077	CARDINAL
gujaf-39	160	1	1.053	CARDINAL
gujaf-39	160	2	babin, & anderson	ORG
gujaf-39	160	3	2014	DATE
gujaf-39	161	1	wooldridge	PERSON
gujaf-39	161	2	2011	DATE
gujaf-39	163	1	0.0001	CARDINAL
gujaf-39	165	1	wooldridge	PERSON
gujaf-39	167	1	2, october,	DATE
gujaf-39	167	2	2020 12	DATE
gujaf-39	167	3	0.000	CARDINAL
gujaf-39	170	1	3	CARDINAL
gujaf-39	170	2	3	CARDINAL
gujaf-39	170	3	etr coef	ORG
gujaf-39	172	1	84.996	CARDINAL
gujaf-39	172	2	8.79	MONEY
gujaf-39	172	3	1.05	CARDINAL
gujaf-39	172	4	flev	ORG
gujaf-39	172	5	6.358 3.03 0.004	MONEY
gujaf-39	172	6	1.049	MONEY
gujaf-39	172	7	0.048 1.055	CARDINAL
gujaf-39	172	8	9.094	CARDINAL
gujaf-39	172	9	6.782 1.34 0.187 1.032	QUANTITY
gujaf-39	172	10	10.203	CARDINAL
gujaf-39	172	11	1.077	MONEY
gujaf-39	172	12	152.279	CARDINAL
gujaf-39	172	13	230.000	CARDINAL
gujaf-39	172	14	0.623	CARDINAL
gujaf-39	172	15	100.507	CARDINAL
gujaf-39	173	1	1.053	CARDINAL
gujaf-39	173	2	2020	DATE
gujaf-39	173	3	152.279 + 84.996	QUANTITY
gujaf-39	173	4	19.282	CARDINAL
gujaf-39	173	5	fsizeit	PERSON
gujaf-39	173	6	3	CARDINAL
gujaf-39	174	1	62.3%	PERCENT
gujaf-39	174	2	etr	ORG
gujaf-39	175	1	62.3%	PERCENT
gujaf-39	175	2	nigeria	GPE
gujaf-39	175	3	1%	PERCENT
gujaf-39	175	4	0.000	CARDINAL
gujaf-39	176	1	37.7%	PERCENT
gujaf-39	177	1	gusau journal of accounting	ORG
gujaf-39	178	1	2, october,	DATE
gujaf-39	178	2	2020 13	DATE
gujaf-39	178	3	3	CARDINAL
gujaf-39	178	4	84.996	CARDINAL
gujaf-39	178	5	0.000	CARDINAL
gujaf-39	178	6	1%	PERCENT
gujaf-39	180	1	al.	PERSON
gujaf-39	180	2	2017	CARDINAL
gujaf-39	180	3	rani et al.	PERSON
gujaf-39	180	4	2018	DATE
gujaf-39	180	5	ribeiro et al.	PERSON
gujaf-39	180	6	2015	DATE
gujaf-39	181	1	nigeria	GPE
gujaf-39	182	1	0.004	CARDINAL
gujaf-39	186	1	2018	DATE
gujaf-39	187	1	rani et al.	PERSON
gujaf-39	187	2	2018	DATE
gujaf-39	187	3	ribeiro et al.	PERSON
gujaf-39	187	4	2015)but	CARDINAL
gujaf-39	187	5	al.	GPE
gujaf-39	187	6	2020	DATE
gujaf-39	187	7	salman et al.	PERSON
gujaf-39	187	8	2018	DATE
gujaf-39	188	1	nigeria	GPE
gujaf-39	190	1	0.048	CARDINAL
gujaf-39	190	2	5%	PERCENT
gujaf-39	194	1	devi et al.	PERSON
gujaf-39	194	2	2018	DATE
gujaf-39	194	3	putra et al.	GPE
gujaf-39	194	4	2018	DATE
gujaf-39	194	5	ribeiro et al.	PERSON
gujaf-39	194	6	2015	DATE
gujaf-39	195	1	nigeria	GPE
gujaf-39	196	1	1.34	CARDINAL
gujaf-39	196	2	9.094	CARDINAL
gujaf-39	196	3	0.187	CARDINAL
gujaf-39	197	1	gusau journal of accounting	ORG
gujaf-39	198	1	2, october,	DATE
gujaf-39	198	2	2020 14	DATE
gujaf-39	198	3	nigeria	GPE
gujaf-39	199	1	devi et al.	PERSON
gujaf-39	199	2	2018	DATE
gujaf-39	199	3	jong et al.	PERSON
gujaf-39	199	4	2017)on	CARDINAL
gujaf-39	199	5	nigeria	GPE
gujaf-39	200	1	0.176	CARDINAL
gujaf-39	201	1	2017	DATE
gujaf-39	202	1	2017	CARDINAL
gujaf-39	202	2	rani et al.	PERSON
gujaf-39	202	3	2018	DATE
gujaf-39	202	4	salman et al.	PERSON
gujaf-39	202	5	2018)on	CARDINAL
gujaf-39	202	6	nigeria	GPE
gujaf-39	203	1	5	CARDINAL
gujaf-39	206	1	forty-six	CARDINAL
gujaf-39	206	2	46	CARDINAL
gujaf-39	206	3	nigeria stock exchange	ORG
gujaf-39	206	4	annual	DATE
gujaf-39	206	5	2015 to 2019	DATE
gujaf-39	214	1	2, october,	DATE
gujaf-39	214	2	2020 15	DATE
gujaf-39	217	1	firstly	ORDINAL
gujaf-39	217	2	5 years	DATE
gujaf-39	217	3	the period of years	DATE
gujaf-39	217	4	five years	DATE
gujaf-39	218	1	secondly	ORDINAL
gujaf-39	220	1	2018	DATE
gujaf-39	221	1	nigerian	NORP
gujaf-39	221	2	622–636	CARDINAL
gujaf-39	222	1	braithwaite	ORG
gujaf-39	222	2	2005	DATE
gujaf-39	223	1	aldershot	ORG
gujaf-39	223	2	uk	GPE
gujaf-39	223	3	chen	PERSON
gujaf-39	223	4	s.	PERSON
gujaf-39	223	5	chen	PERSON
gujaf-39	223	6	x.	GPE
gujaf-39	223	7	cheng	GPE
gujaf-39	223	8	q., & shevlin	ORG
gujaf-39	223	9	t.	GPE
gujaf-39	223	10	2010	DATE
gujaf-39	225	1	journal of financial economics	ORG
gujaf-39	225	2	95	DATE
gujaf-39	225	3	41–61	CARDINAL
gujaf-39	226	1	crocker	PERSON
gujaf-39	226	2	k., & slemrod	ORG
gujaf-39	226	3	j. (2005	GPE
gujaf-39	228	1	89	CARDINAL
gujaf-39	228	2	1593–1610	CARDINAL
gujaf-39	229	1	devi	PERSON
gujaf-39	229	2	m. n.	PERSON
gujaf-39	229	3	salim	PERSON
gujaf-39	229	4	h. a. s. a.	PERSON
gujaf-39	229	5	l. k.	PERSON
gujaf-39	229	6	2018	DATE
gujaf-39	230	1	12(1	CARDINAL
gujaf-39	230	2	75450	DATE
gujaf-39	231	1	donohoe, m., & knechel	ORG
gujaf-39	231	2	r.	NORP
gujaf-39	231	3	2014	DATE
gujaf-39	233	1	31(1	CARDINAL
gujaf-39	233	2	284	CARDINAL
gujaf-39	233	3	308	CARDINAL
gujaf-39	234	1	dyreng, s.	PERSON
gujaf-39	234	2	hanlon, m., & maydew	ORG
gujaf-39	234	3	2008	DATE
gujaf-39	236	1	83	DATE
gujaf-39	237	1	goh	PERSON
gujaf-39	237	2	b. w.	PERSON
gujaf-39	237	3	lee	PERSON
gujaf-39	237	4	j., lim	PERSON
gujaf-39	237	5	c. y.,	PERSON
gujaf-39	237	6	t.	GPE
gujaf-39	237	7	2016	CARDINAL
gujaf-39	239	1	91(6	CARDINAL
gujaf-39	239	2	1647	CARDINAL
gujaf-39	239	3	1670	CARDINAL
gujaf-39	240	1	gujarati	ORG
gujaf-39	240	2	d. n.	PERSON
gujaf-39	240	3	2004	DATE
gujaf-39	242	1	4.	PERCENT
gujaf-39	243	1	j. f. .	PERSON
gujaf-39	243	2	w. c.	PERSON
gujaf-39	243	3	babin	ORG
gujaf-39	243	4	b. j.	PERSON
gujaf-39	243	5	anderson	PERSON
gujaf-39	243	6	r. e.	PERSON
gujaf-39	243	7	2014	DATE
gujaf-39	244	1	multivariate gusau journal of accounting	ORG
gujaf-39	245	1	2, october,	DATE
gujaf-39	245	2	16	CARDINAL
gujaf-39	245	3	seventh	ORDINAL
gujaf-39	246	1	hanlon, m., & slemrod	ORG
gujaf-39	246	2	dan j.	PERSON
gujaf-39	246	3	2009	DATE
gujaf-39	249	1	journal ofpublic economics	ORG
gujaf-39	249	2	93	CARDINAL
gujaf-39	249	3	126–141	CARDINAL
gujaf-39	250	1	hundai	ORG
gujaf-39	250	2	s. (2011	ORG
gujaf-39	254	1	2011	DATE
gujaf-39	257	1	120–121	CARDINAL
gujaf-39	258	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	NORP
gujaf-39	258	2	1976	DATE
gujaf-39	260	1	journal of financial economics	ORG
gujaf-39	260	2	3	CARDINAL
gujaf-39	260	3	305–360	DATE
gujaf-39	261	1	https://doi.org/10.1016/0304-405x(76)90026-x jong, h.	GPE
gujaf-39	261	2	2017	CARDINAL
gujaf-39	262	1	123–146	CARDINAL
gujaf-39	263	1	kraft	ORG
gujaf-39	263	2	a.	PERSON
gujaf-39	263	3	2014	DATE
gujaf-39	264	1	german	NORP
gujaf-39	265	1	5(3	CARDINAL
gujaf-39	266	1	lanis	PERSON
gujaf-39	266	2	r.	NORP
gujaf-39	266	3	richardson	GPE
gujaf-39	266	4	2012	DATE
gujaf-39	268	1	26(1	CARDINAL
gujaf-39	268	2	lee	PERSON
gujaf-39	268	3	b. b.	PERSON
gujaf-39	268	4	dobiyanski	PERSON
gujaf-39	268	5	a., & minton	ORG
gujaf-39	268	6	2015	CARDINAL
gujaf-39	270	1	17(3	CARDINAL
gujaf-39	270	2	21	CARDINAL
gujaf-39	270	3	33	DATE
gujaf-39	270	4	2015	DATE
gujaf-39	271	1	billions	CARDINAL
gujaf-39	271	2	nigeria	GPE
gujaf-39	273	1	c. o.	PERSON
gujaf-39	273	2	m. .	PERSON
gujaf-39	273	3	yekini	PERSON
gujaf-39	273	4	s., & kemi	ORG
gujaf-39	273	5	y. c.	PERSON
gujaf-39	273	6	2017	CARDINAL
gujaf-39	274	1	9(september	CARDINAL
gujaf-39	274	2	101–108	CARDINAL
gujaf-39	275	1	minnick	PERSON
gujaf-39	275	2	k., & noga	ORG
gujaf-39	275	3	2010	DATE
gujaf-39	277	1	16(5	CARDINAL
gujaf-39	277	2	703	CARDINAL
gujaf-39	277	3	718	CARDINAL
gujaf-39	278	1	s. o.	PERSON
gujaf-39	278	2	2017	CARDINAL
gujaf-39	279	1	nigeria	GPE
gujaf-39	279	2	4(1	CARDINAL
gujaf-39	279	3	556–569	CARDINAL
gujaf-39	280	1	s. o., & obaretin	ORG
gujaf-39	280	2	2018	DATE
gujaf-39	281	1	nigeria	GPE
gujaf-39	281	2	3(1	CARDINAL
gujaf-39	281	3	1–12	CARDINAL
gujaf-39	282	1	c. i.	PERSON
gujaf-39	282	2	t. g.	PERSON
gujaf-39	282	3	2018	DATE
gujaf-39	283	1	the nigerian stock exchange	ORG
gujaf-39	284	1	asian journal of economics	ORG
gujaf-39	284	2	gusau journal of accounting	ORG
gujaf-39	285	1	2, october,	DATE
gujaf-39	285	2	17 8(1	CARDINAL
gujaf-39	285	3	1–20	CARDINAL
gujaf-39	285	4	oyenike	PERSON
gujaf-39	285	5	e., & emeni	ORG
gujaf-39	285	6	f.	PERSON
gujaf-39	285	7	2016	DATE
gujaf-39	286	1	nigeria	GPE
gujaf-39	286	2	293–299	CARDINAL
gujaf-39	286	3	a.	PERSON
gujaf-39	286	4	2017	CARDINAL
gujaf-39	287	1	indonesian	NORP
gujaf-39	288	1	6(4	CARDINAL
gujaf-39	289	1	putra	GPE
gujaf-39	289	2	d.	NORP
gujaf-39	289	3	d. h., & sriwedari	ORG
gujaf-39	289	4	2018	DATE
gujaf-39	291	1	international journal of research	ORG
gujaf-39	291	2	5(9	CARDINAL
gujaf-39	292	1	rani	PERSON
gujaf-39	292	2	s.	PERSON
gujaf-39	292	3	d., & fuadah	ORG
gujaf-39	292	4	l. l.	PERSON
gujaf-39	292	5	2018	DATE
gujaf-39	293	1	indonesian	NORP
gujaf-39	294	1	4(3	CARDINAL
gujaf-39	294	2	149–169	CARDINAL
gujaf-39	294	3	rego	PERSON
gujaf-39	294	4	s.	PERSON
gujaf-39	294	5	2003	DATE
gujaf-39	295	1	u.s.	GPE
gujaf-39	296	1	rego	PERSON
gujaf-39	296	2	s., & wilson	ORG
gujaf-39	296	3	r.	PERSON
gujaf-39	296	4	2012	DATE
gujaf-39	298	1	50(3	CARDINAL
gujaf-39	299	1	ribeiro	PERSON
gujaf-39	299	2	a.	GPE
gujaf-39	299	3	cerqueira	GPE
gujaf-39	299	4	a., & brandão	ORG
gujaf-39	299	5	2015	DATE
gujaf-39	301	1	richardson	PERSON
gujaf-39	301	2	taylor	PERSON
gujaf-39	301	3	& lanis	PERSON
gujaf-39	301	4	r.	NORP
gujaf-39	301	5	2013	DATE
gujaf-39	303	1	j. account	PERSON
gujaf-39	304	1	32	CARDINAL
gujaf-39	304	2	68–70	CARDINAL
gujaf-39	305	1	m. n. h.	PERSON
gujaf-39	305	2	ernayani	PERSON
gujaf-39	305	3	r.	NORP
gujaf-39	305	4	atmojo	GPE
gujaf-39	305	5	susilowati	PERSON
gujaf-39	305	6	d., & indriastuty	ORG
gujaf-39	305	7	2020	DATE
gujaf-39	306	1	indonesia	GPE
gujaf-39	306	2	8(1	CARDINAL
gujaf-39	306	3	366–372	CARDINAL
gujaf-39	306	4	salman	PERSON
gujaf-39	306	5	k. r.	PERSON
gujaf-39	306	6	m., & tjaraka	ORG
gujaf-39	306	7	2018	DATE
gujaf-39	307	1	37	CARDINAL
gujaf-39	307	2	45	CARDINAL
gujaf-39	307	3	scott	ORG
gujaf-39	307	4	w. r.	PERSON
gujaf-39	307	5	2006	DATE
gujaf-39	308	1	6th	ORDINAL
gujaf-39	308	2	prentice hall	ORG
gujaf-39	308	3	new york	GPE
gujaf-39	309	1	seidman	PERSON
gujaf-39	309	2	j., & stomberg	ORG
gujaf-39	309	3	2011	DATE
gujaf-39	311	1	63	DATE
gujaf-39	311	2	113	CARDINAL
gujaf-39	311	3	127	CARDINAL
gujaf-39	312	1	slemrod	NORP
gujaf-39	312	2	j. (2004	PERSON
gujaf-39	314	1	national tax journal	ORG
gujaf-39	314	2	57	CARDINAL
gujaf-39	314	3	877–899	CARDINAL
gujaf-39	314	4	tijjani	PERSON
gujaf-39	314	5	b.	PERSON
gujaf-39	314	6	2019	DATE
gujaf-39	315	1	nigeria	GPE
gujaf-39	316	1	journal global business advancement	ORG
gujaf-39	316	2	12(5	CARDINAL
gujaf-39	316	3	670–692	CARDINAL
gujaf-39	317	1	uniamikogbo	PERSON
gujaf-39	317	2	e., & adeusi	ORG
gujaf-39	317	3	s. a.	PERSON
gujaf-39	317	4	2019	DATE
gujaf-39	318	1	nigeria	GPE
gujaf-39	318	2	4(1	CARDINAL
gujaf-39	318	3	20–33	CARDINAL
gujaf-39	319	1	gusau journal of accounting	ORG
gujaf-39	320	1	2, october,	DATE
gujaf-39	320	2	2020	DATE
gujaf-39	320	3	watts	GPE
gujaf-39	320	4	r., & zimmerman	ORG
gujaf-39	320	5	1986	DATE
gujaf-39	321	1	prentice-hall	ORG
gujaf-39	321	2	new jersey	GPE
gujaf-39	322	1	wilde	GPE
gujaf-39	322	2	j. h., & wilson	ORG
gujaf-39	322	3	r. j.	PERSON
gujaf-39	322	4	2017	CARDINAL
gujaf-39	323	1	the past decade	DATE
gujaf-39	324	1	https://papers.ssrn.com/abstract=2964053 yuniarwati	ORG
gujaf-39	324	2	ardana	ORG
gujaf-39	324	3	i. c.	PERSON
gujaf-39	324	4	dewi	GPE
gujaf-39	324	5	s. p.,	PERSON
gujaf-39	324	6	& lin	GPE
gujaf-39	324	7	2017	CARDINAL
gujaf-39	325	1	indonesia stock exchange	ORG
gujaf-39	326	1	chinese	NORP
gujaf-39	326	2	510–517	CARDINAL