id	sid	eid	entity	type
gujaf-390	1	1	microsoft	ORG
gujaf-390	1	2	hassan	PERSON
gujaf-390	1	3	6 1	CARDINAL
gujaf-390	1	4	vol.6	NORP
gujaf-390	1	5	1, april,	DATE
gujaf-390	1	6	2025	CARDINAL
gujaf-390	1	7	361	CARDINAL
gujaf-390	1	8	nigeria	GPE
gujaf-390	1	9	ahmed oluwatobi adekunle	PERSON
gujaf-390	1	10	department of accounting science walter sisulu university	ORG
gujaf-390	1	11	south africa	GPE
gujaf-390	1	12	https://doi.org/10.57233/gujaf.v46i21.25	PERSON
gujaf-390	8	1	1.0	CARDINAL
gujaf-390	9	1	2023	CARDINAL
gujaf-390	10	1	jones & taylor	ORG
gujaf-390	10	2	2022	CARDINAL
gujaf-390	11	1	zhao et al.	PERSON
gujaf-390	11	2	2024	DATE
gujaf-390	12	1	lee	PERSON
gujaf-390	12	2	2023	DATE
gujaf-390	13	1	williams & brown	ORG
gujaf-390	13	2	2022	CARDINAL
gujaf-390	14	1	khan	NORP
gujaf-390	14	2	gusau journal of accounting	ORG
gujaf-390	14	3	vol.6	NORP
gujaf-390	14	4	1, april	DATE
gujaf-390	14	5	2025	CARDINAL
gujaf-390	14	6	362 2023	QUANTITY
gujaf-390	15	1	davies & patel	ORG
gujaf-390	15	2	2023	CARDINAL
gujaf-390	16	1	miller	ORG
gujaf-390	16	2	2024	DATE
gujaf-390	17	1	carter & singh	ORG
gujaf-390	17	2	2023	CARDINAL
gujaf-390	18	1	2025	DATE
gujaf-390	19	1	fletcher & li	ORG
gujaf-390	19	2	2024	DATE
gujaf-390	20	1	& lee	PERSON
gujaf-390	20	2	2024	DATE
gujaf-390	21	1	2007–2008	CARDINAL
gujaf-390	21	2	harris et al.	PERSON
gujaf-390	21	3	2022	CARDINAL
gujaf-390	22	1	walker & davis	ORG
gujaf-390	22	2	2023	CARDINAL
gujaf-390	23	1	2015	CARDINAL
gujaf-390	23	2	2016	CARDINAL
gujaf-390	23	3	2017	CARDINAL
gujaf-390	23	4	2017	CARDINAL
gujaf-390	23	5	kolapo	GPE
gujaf-390	23	6	ayeni	ORG
gujaf-390	23	7	oke	ORG
gujaf-390	23	8	2012	DATE
gujaf-390	26	1	aruwa & musa	ORG
gujaf-390	26	2	2014	DATE
gujaf-390	27	1	nigeria	GPE
gujaf-390	28	1	nigeria	GPE
gujaf-390	28	2	nigeria	GPE
gujaf-390	28	3	nigeria	GPE
gujaf-390	30	1	taylor et al.	PERSON
gujaf-390	30	2	2023	CARDINAL
gujaf-390	31	1	kumar & sharma	ORG
gujaf-390	31	2	2023	CARDINAL
gujaf-390	33	1	smith & gupta	ORG
gujaf-390	33	2	2024	DATE
gujaf-390	34	1	gusau journal of accounting	ORG
gujaf-390	34	2	vol.6	NORP
gujaf-390	34	3	1, april,	DATE
gujaf-390	34	4	363	CARDINAL
gujaf-390	34	5	section 2	LAW
gujaf-390	34	6	section 3	LAW
gujaf-390	34	7	section 4	LAW
gujaf-390	34	8	section 5	LAW
gujaf-390	35	1	william	ORG
gujaf-390	35	2	2012	DATE
gujaf-390	35	3	kodithuwakku	PERSON
gujaf-390	35	4	2014	DATE
gujaf-390	35	5	isanzu	ORG
gujaf-390	35	6	2017	CARDINAL
gujaf-390	38	1	heffernan	PERSON
gujaf-390	38	2	1996	DATE
gujaf-390	40	1	cooper	ORG
gujaf-390	40	2	jackson	PERSON
gujaf-390	40	3	patterson	PERSON
gujaf-390	40	4	2003	DATE
gujaf-390	43	1	npls	NORP
gujaf-390	44	1	mohd	PERSON
gujaf-390	44	2	sok-gee	PERSON
gujaf-390	44	3	2010	DATE
gujaf-390	45	1	npls	NORP
gujaf-390	46	1	2010	DATE
gujaf-390	46	2	npls	NORP
gujaf-390	47	1	2005	DATE
gujaf-390	48	1	taylor	PERSON
gujaf-390	48	2	2001	DATE
gujaf-390	50	1	olashore, 1990	DATE
gujaf-390	52	1	william	PERSON
gujaf-390	52	2	2012	DATE
gujaf-390	54	1	cooper	PERSON
gujaf-390	54	2	jackson	PERSON
gujaf-390	54	3	patterson	PERSON
gujaf-390	54	4	2003	DATE
gujaf-390	55	1	2010	DATE
gujaf-390	57	1	crowe	ORG
gujaf-390	57	2	2009	DATE
gujaf-390	57	3	vol.6	NORP
gujaf-390	57	4	1, april, 2025 364	DATE
gujaf-390	60	1	2011	DATE
gujaf-390	61	1	taylor	PERSON
gujaf-390	61	2	2001	DATE
gujaf-390	64	1	koch	PERSON
gujaf-390	64	2	macdonald	PERSON
gujaf-390	64	3	2006	DATE
gujaf-390	64	4	three	CARDINAL
gujaf-390	65	1	worzala	PERSON
gujaf-390	65	2	1995	DATE
gujaf-390	70	1	2016	CARDINAL
gujaf-390	71	1	one	CARDINAL
gujaf-390	72	1	2004	DATE
gujaf-390	72	2	china	GPE
gujaf-390	73	1	10%	PERCENT
gujaf-390	73	2	china	GPE
gujaf-390	74	1	li yuqi	PERSON
gujaf-390	74	2	2007	DATE
gujaf-390	74	3	uk	GPE
gujaf-390	74	4	1999 to 2006	DATE
gujaf-390	76	1	ravindra	PERSON
gujaf-390	76	2	2008	DATE
gujaf-390	76	3	indian	NORP
gujaf-390	78	1	2009	DATE
gujaf-390	79	1	kithinji	PERSON
gujaf-390	79	2	2010	DATE
gujaf-390	79	3	kenyan	NORP
gujaf-390	80	1	2010	DATE
gujaf-390	80	2	centenary bank	ORG
gujaf-390	80	3	uganda	GPE
gujaf-390	82	1	al-khouri	ORG
gujaf-390	82	2	2011	DATE
gujaf-390	82	3	43	CARDINAL
gujaf-390	82	4	roe.	ORG
gujaf-390	83	1	gusau journal of accounting	ORG
gujaf-390	83	2	vol.6	NORP
gujaf-390	83	3	1, april,	DATE
gujaf-390	83	4	2025 365	DATE
gujaf-390	83	5	gitonga	PERSON
gujaf-390	83	6	2011	DATE
gujaf-390	83	7	kenyan	NORP
gujaf-390	83	8	5%	PERCENT
gujaf-390	84	1	2011	DATE
gujaf-390	84	2	ethiopia	GPE
gujaf-390	85	1	2011	DATE
gujaf-390	85	2	seven	CARDINAL
gujaf-390	85	3	jordanian	NORP
gujaf-390	86	1	2012	DATE
gujaf-390	86	2	costa rican	NORP
gujaf-390	87	1	poudel	PERSON
gujaf-390	87	2	2012	DATE
gujaf-390	87	3	nepalese	NORP
gujaf-390	88	1	afriyie	PERSON
gujaf-390	88	2	akotey	PERSON
gujaf-390	88	3	2012	DATE
gujaf-390	88	4	ghana	GPE
gujaf-390	89	1	boahene et al	PERSON
gujaf-390	90	1	2012	DATE
gujaf-390	90	2	ghanaian	NORP
gujaf-390	91	1	raad	ORG
gujaf-390	91	2	2015	DATE
gujaf-390	91	3	bangladesh	GPE
gujaf-390	92	1	haron et al	PERSON
gujaf-390	93	1	2012	DATE
gujaf-390	93	2	kenya	GPE
gujaf-390	94	1	devinaga et al	PERSON
gujaf-390	95	1	2012	DATE
gujaf-390	95	2	malaysian	NORP
gujaf-390	96	1	gizaw et al	PERSON
gujaf-390	97	1	2015	CARDINAL
gujaf-390	97	2	ethiopian	NORP
gujaf-390	98	1	felix	PERSON
gujaf-390	98	2	claudine	PERSON
gujaf-390	98	3	2008	DATE
gujaf-390	98	4	roe	LAW
gujaf-390	99	1	kargi	PERSON
gujaf-390	99	2	2011	DATE
gujaf-390	99	3	nigerian	NORP
gujaf-390	100	1	muhammed et al	PERSON
gujaf-390	101	1	2012	DATE
gujaf-390	101	2	nigerian	NORP
gujaf-390	102	1	kolapo	GPE
gujaf-390	103	1	2012	DATE
gujaf-390	103	2	nigerian	NORP
gujaf-390	104	1	2012	DATE
gujaf-390	104	2	nigerian	NORP
gujaf-390	105	1	abdullahi	GPE
gujaf-390	105	2	2013	DATE
gujaf-390	106	1	taiwo	PERSON
gujaf-390	106	2	2013	DATE
gujaf-390	107	1	asikhia	PERSON
gujaf-390	107	2	2013	DATE
gujaf-390	108	1	2013	DATE
gujaf-390	109	1	adeusi et al	PERSON
gujaf-390	110	1	2013	DATE
gujaf-390	111	1	ejoh	ORG
gujaf-390	111	2	okpa	ORG
gujaf-390	111	3	2014	DATE
gujaf-390	112	1	alalade et al	PERSON
gujaf-390	113	1	2014	DATE
gujaf-390	114	1	iwedi	PERSON
gujaf-390	114	2	2014	DATE
gujaf-390	115	1	nigeria	GPE
gujaf-390	116	1	2025	DATE
gujaf-390	117	1	natufe	PERSON
gujaf-390	117	2	2023	CARDINAL
gujaf-390	117	3	nigerian	NORP
gujaf-390	119	1	2023	CARDINAL
gujaf-390	119	2	vol.6	NORP
gujaf-390	119	3	1, april,	DATE
gujaf-390	119	4	2025	CARDINAL
gujaf-390	119	5	366	CARDINAL
gujaf-390	120	1	ethiopia	GPE
gujaf-390	120	2	roba	PERSON
gujaf-390	120	3	2024	CARDINAL
gujaf-390	120	4	13 years	DATE
gujaf-390	121	1	2024	CARDINAL
gujaf-390	121	2	the democratic republic	GPE
gujaf-390	121	3	congo	GPE
gujaf-390	122	1	pakistan	GPE
gujaf-390	122	2	mahmood et al	PERSON
gujaf-390	123	1	2023	CARDINAL
gujaf-390	125	1	2025	DATE
gujaf-390	126	1	nigeria	GPE
gujaf-390	127	1	nigeria	GPE
gujaf-390	128	1	nigeria	GPE
gujaf-390	129	1	3.0	CARDINAL
gujaf-390	130	1	the nigerian stock exchange	ORG
gujaf-390	131	1	fifteen	CARDINAL
gujaf-390	131	2	15	CARDINAL
gujaf-390	131	3	nineteen (19	DATE
gujaf-390	131	4	nigeria	GPE
gujaf-390	132	1	annual	DATE
gujaf-390	132	2	the nigerian exchange group	ORG
gujaf-390	132	3	2000	DATE
gujaf-390	132	4	2022	CARDINAL
gujaf-390	134	1	crm	ORG
gujaf-390	134	2	mrm	ORG
gujaf-390	134	3	ltm	ORG
gujaf-390	134	4	1	CARDINAL
gujaf-390	134	5	2	CARDINAL
gujaf-390	135	1	0	CARDINAL
gujaf-390	135	2	0	CARDINAL
gujaf-390	135	3	nigeria	GPE
gujaf-390	136	1	vol.6	NORP
gujaf-390	136	2	1, april,	DATE
gujaf-390	136	3	367	CARDINAL
gujaf-390	136	4	nigeria	GPE
gujaf-390	137	1	nigeria	GPE
gujaf-390	138	1	1	CARDINAL
gujaf-390	141	1	one	CARDINAL
gujaf-390	142	1	2	CARDINAL
gujaf-390	143	1	2	CARDINAL
gujaf-390	143	2	roe	PRODUCT
gujaf-390	143	3	3	CARDINAL
gujaf-390	143	4	4	CARDINAL
gujaf-390	144	1	3	CARDINAL
gujaf-390	144	2	4	CARDINAL
gujaf-390	144	3	1	CARDINAL
gujaf-390	145	1	roe roe	PERSON
gujaf-390	146	1	tian	PERSON
gujaf-390	146	2	zeitun	GPE
gujaf-390	146	3	2007	DATE
gujaf-390	146	4	liu	PERSON
gujaf-390	146	5	2008	DATE
gujaf-390	147	1	2017	DATE
gujaf-390	152	1	the gusau journal of accounting	ORG
gujaf-390	152	2	vol.6	NORP
gujaf-390	152	3	1, april,	DATE
gujaf-390	152	4	368	CARDINAL
gujaf-390	153	1	mrm market	PERSON
gujaf-390	155	1	2017	DATE
gujaf-390	158	1	bks bank	ORG
gujaf-390	159	1	2025	CARDINAL
gujaf-390	159	2	4.0	CARDINAL
gujaf-390	159	3	1	CARDINAL
gujaf-390	160	1	5.439	CARDINAL
gujaf-390	160	2	20.659	CARDINAL
gujaf-390	162	1	59.239 and 52.608	CARDINAL
gujaf-390	163	1	jarque	NORP
gujaf-390	163	2	0.0000	CARDINAL
gujaf-390	164	1	2	CARDINAL
gujaf-390	165	1	0.54	CARDINAL
gujaf-390	170	1	vol.6	NORP
gujaf-390	170	2	1, april,	DATE
gujaf-390	176	1	hausman	PERSON
gujaf-390	176	2	3	CARDINAL
gujaf-390	176	3	10.22	CARDINAL
gujaf-390	176	4	0.2497	CARDINAL
gujaf-390	176	5	5%	PERCENT
gujaf-390	178	1	4	CARDINAL
gujaf-390	179	1	5% and 10%	PERCENT
gujaf-390	181	1	1%	PERCENT
gujaf-390	183	1	0.78	CARDINAL
gujaf-390	183	2	0.64	CARDINAL
gujaf-390	184	1	10%	PERCENT
gujaf-390	184	2	5%	PERCENT
gujaf-390	185	1	1%	PERCENT
gujaf-390	191	1	gusau journal of accounting	ORG
gujaf-390	191	2	vol.6	NORP
gujaf-390	191	3	1, april,	DATE
gujaf-390	191	4	2025	CARDINAL
gujaf-390	191	5	370	CARDINAL
gujaf-390	191	6	1	CARDINAL
gujaf-390	193	1	0.0000	MONEY
gujaf-390	193	2	0.135	CARDINAL
gujaf-390	193	3	13987.03 0.0000 fer 0.121 0.33	QUANTITY
gujaf-390	193	4	52.608	CARDINAL
gujaf-390	193	5	0.0000	MONEY
gujaf-390	193	6	0.995	CARDINAL
gujaf-390	193	7	9.592	CARDINAL
gujaf-390	193	8	1.53	CARDINAL
gujaf-390	193	9	170.543	MONEY
gujaf-390	193	10	5.604	CARDINAL
gujaf-390	193	11	0.0000	MONEY
gujaf-390	193	12	0.016 0.046	CARDINAL
gujaf-390	193	13	25.065	CARDINAL
gujaf-390	193	14	0.057	CARDINAL
gujaf-390	193	15	25.383	CARDINAL
gujaf-390	193	16	0.0000	CARDINAL
gujaf-390	193	17	23.9 1.87	CARDINAL
gujaf-390	193	18	0.0000	CARDINAL
gujaf-390	193	19	2025	CARDINAL
gujaf-390	193	20	2	CARDINAL
gujaf-390	193	21	bks cash	ORG
gujaf-390	193	22	1.00	CARDINAL
gujaf-390	193	23	0.06 1.00	CARDINAL
gujaf-390	193	24	-0.05 1.00 fer -0.03 0.02 -0.02	MONEY
gujaf-390	193	25	0.19	CARDINAL
gujaf-390	193	26	0.09 -0.01 -0.02 -0.02	MONEY
gujaf-390	193	27	0.26 0.00	CARDINAL
gujaf-390	193	28	0.25	CARDINAL
gujaf-390	193	29	1.00	CARDINAL
gujaf-390	193	30	0.24 0.00 -0.12 -0.03	QUANTITY
gujaf-390	193	31	0.06 0.07	CARDINAL
gujaf-390	193	32	0.07 0.07	CARDINAL
gujaf-390	193	33	0.04 -0.03 -0.03	MONEY
gujaf-390	193	34	1.00	CARDINAL
gujaf-390	193	35	2025	CARDINAL
gujaf-390	194	1	3	CARDINAL
gujaf-390	194	2	chi-statistics p	ORG
gujaf-390	194	3	4	CARDINAL
gujaf-390	194	4	5.54	CARDINAL
gujaf-390	194	5	22.8	CARDINAL
gujaf-390	194	6	17.5	CARDINAL
gujaf-390	194	7	19.6	CARDINAL
gujaf-390	194	8	0.16	CARDINAL
gujaf-390	194	9	0.11	CARDINAL
gujaf-390	194	10	0.22	CARDINAL
gujaf-390	194	11	0.29	CARDINAL
gujaf-390	194	12	1.03	CARDINAL
gujaf-390	194	13	0.41	CARDINAL
gujaf-390	194	14	1.32	CARDINAL
gujaf-390	194	15	0.35	CARDINAL
gujaf-390	194	16	1.68	CARDINAL
gujaf-390	194	17	0.70	CARDINAL
gujaf-390	194	18	1.65	CARDINAL
gujaf-390	194	19	0.72	CARDINAL
gujaf-390	194	20	2.16	CARDINAL
gujaf-390	194	21	3.88	CARDINAL
gujaf-390	194	22	1.61	CARDINAL
gujaf-390	194	23	2.51	CARDINAL
gujaf-390	194	24	2.93	CARDINAL
gujaf-390	194	25	2.23	CARDINAL
gujaf-390	194	26	5.20	CARDINAL
gujaf-390	194	27	5.59	CARDINAL
gujaf-390	194	28	bks 2.63	PERSON
gujaf-390	194	29	0.74	CARDINAL
gujaf-390	194	30	2.16	CARDINAL
gujaf-390	194	31	0.56	CARDINAL
gujaf-390	194	32	0.64 0.78	CARDINAL
gujaf-390	194	33	5.028 19.02	CARDINAL
gujaf-390	194	34	0.0043 0.0015	CARDINAL
gujaf-390	194	35	gusau journal of accounting	ORG
gujaf-390	194	36	vol.6	NORP
gujaf-390	194	37	1, april	DATE
gujaf-390	194	38	2025	CARDINAL
gujaf-390	194	39	371	CARDINAL
gujaf-390	194	40	10%	PERCENT
gujaf-390	194	41	5%	PERCENT
gujaf-390	194	42	1%	PERCENT
gujaf-390	194	43	2025	CARDINAL
gujaf-390	195	1	3	CARDINAL
gujaf-390	195	2	4	CARDINAL
gujaf-390	196	1	mrm	ORG
gujaf-390	196	2	ltm	ORG
gujaf-390	197	1	0.0027	CARDINAL
gujaf-390	197	2	0.6025	CARDINAL
gujaf-390	198	1	roe	PRODUCT
gujaf-390	199	1	roe	PRODUCT
gujaf-390	201	1	roe	PRODUCT
gujaf-390	204	1	roe	ORG
gujaf-390	205	1	roe	PRODUCT
gujaf-390	206	1	roe	PRODUCT
gujaf-390	210	1	5	CARDINAL
gujaf-390	210	2	chi-statistics p	ORG
gujaf-390	210	3	23.56	CARDINAL
gujaf-390	210	4	0.0027	MONEY
gujaf-390	210	5	6.40	CARDINAL
gujaf-390	210	6	0.6025	MONEY
gujaf-390	210	7	2025	CARDINAL
gujaf-390	210	8	vol.6	NORP
gujaf-390	210	9	1, april, 2025	DATE
gujaf-390	210	10	372	CARDINAL
gujaf-390	210	11	6	CARDINAL
gujaf-390	210	12	0.046	CARDINAL
gujaf-390	210	13	0.057	CARDINAL
gujaf-390	210	14	0.46	CARDINAL
gujaf-390	210	15	0.60	CARDINAL
gujaf-390	212	1	0.0017	CARDINAL
gujaf-390	212	2	0.0016	CARDINAL
gujaf-390	212	3	0.011	CARDINAL
gujaf-390	212	4	0.016	CARDINAL
gujaf-390	215	1	0.045	CARDINAL
gujaf-390	215	2	0.050	CARDINAL
gujaf-390	215	3	0.0012	CARDINAL
gujaf-390	215	4	0.0014	CARDINAL
gujaf-390	215	5	0.012	CARDINAL
gujaf-390	215	6	0.017	CARDINAL
gujaf-390	217	1	0.0086	CARDINAL
gujaf-390	217	2	0.0054	CARDINAL
gujaf-390	218	1	0.0075	CARDINAL
gujaf-390	218	2	0.00007	CARDINAL
gujaf-390	218	3	0.00028	MONEY
gujaf-390	218	4	0.0015	CARDINAL
gujaf-390	218	5	0.0020	CARDINAL
gujaf-390	218	6	0.0067	CARDINAL
gujaf-390	219	1	0.0051	CARDINAL
gujaf-390	219	2	0.0037	CARDINAL
gujaf-390	219	3	0.051	CARDINAL
gujaf-390	219	4	0.0024	CARDINAL
gujaf-390	219	5	0.0022	CARDINAL
gujaf-390	219	6	0.016	CARDINAL
gujaf-390	219	7	0.020	CARDINAL
gujaf-390	219	8	0.00079	CARDINAL
gujaf-390	220	1	0.0057	CARDINAL
gujaf-390	220	2	0.0017	CARDINAL
gujaf-390	220	3	0.0006	CARDINAL
gujaf-390	220	4	0.26	CARDINAL
gujaf-390	220	5	0.13	CARDINAL
gujaf-390	221	1	0.010	CARDINAL
gujaf-390	221	2	0.008	CARDINAL
gujaf-390	221	3	0.016	CARDINAL
gujaf-390	221	4	0.015	CARDINAL
gujaf-390	222	1	0.55	CARDINAL
gujaf-390	222	2	0.52	CARDINAL
gujaf-390	222	3	0.018	CARDINAL
gujaf-390	222	4	0.009	CARDINAL
gujaf-390	222	5	0.22	CARDINAL
gujaf-390	222	6	0.24	CARDINAL
gujaf-390	222	7	0.0069	CARDINAL
gujaf-390	222	8	0.021 0.0092	CARDINAL
gujaf-390	222	9	0.098	CARDINAL
gujaf-390	222	10	0.0026	CARDINAL
gujaf-390	222	11	0.0097	CARDINAL
gujaf-390	222	12	0.039	CARDINAL
gujaf-390	222	13	0.038	CARDINAL
gujaf-390	222	14	0.69 0.85 0.78 0.86	MONEY
gujaf-390	222	15	13.30	CARDINAL
gujaf-390	222	16	3.17 45.82	CARDINAL
gujaf-390	222	17	0.0000 0.0000	MONEY
gujaf-390	222	18	10%	PERCENT
gujaf-390	222	19	5%	PERCENT
gujaf-390	223	1	2025	CARDINAL
gujaf-390	225	1	2013	DATE
gujaf-390	226	1	2012	DATE
gujaf-390	226	2	roe	LAW
gujaf-390	228	1	eps, roa	DATE
gujaf-390	228	2	bourke	PERSON
gujaf-390	228	3	1989	DATE
gujaf-390	228	4	demirgüç-kunt	PERSON
gujaf-390	228	5	1999	DATE
gujaf-390	228	6	gusau journal of accounting	ORG
gujaf-390	228	7	vol.6	NORP
gujaf-390	228	8	1, april	DATE
gujaf-390	228	9	2025	CARDINAL
gujaf-390	228	10	373	CARDINAL
gujaf-390	229	1	sufian	NORP
gujaf-390	229	2	chong	GPE
gujaf-390	229	3	2008	DATE
gujaf-390	231	1	al-tamimi	PERSON
gujaf-390	231	2	al-mazrooei	PERSON
gujaf-390	231	3	2007	DATE
gujaf-390	232	1	athanasoglou et al	PERSON
gujaf-390	233	1	2008	DATE
gujaf-390	233	2	goddard et al	PERSON
gujaf-390	234	1	2004	DATE
gujaf-390	236	1	between 2020 and 2025	DATE
gujaf-390	238	1	2025	CARDINAL
gujaf-390	238	2	nigeria	GPE
gujaf-390	239	1	roba	PERSON
gujaf-390	239	2	2024	DATE
gujaf-390	239	3	ethiopian	NORP
gujaf-390	241	1	2024	CARDINAL
gujaf-390	241	2	nigerian	NORP
gujaf-390	244	1	2023	CARDINAL
gujaf-390	247	1	first	ORDINAL
gujaf-390	248	1	vol.6	NORP
gujaf-390	248	2	1, april	DATE
gujaf-390	248	3	2025	CARDINAL
gujaf-390	248	4	374	CARDINAL
gujaf-390	250	1	second	ORDINAL
gujaf-390	252	1	third	ORDINAL
gujaf-390	254	1	fourth	ORDINAL
gujaf-390	257	1	5.0	CARDINAL
gujaf-390	267	1	bks	ORG
gujaf-390	270	1	vol.6	NORP
gujaf-390	270	2	1, april,	DATE
gujaf-390	270	3	2025 375	QUANTITY
gujaf-390	273	1	abubakar	PERSON
gujaf-390	273	2	jagongo, a.	PERSON
gujaf-390	273	3	j., & mukztar	ORG
gujaf-390	273	4	2014	DATE
gujaf-390	274	1	2008	DATE
gujaf-390	274	2	nigeria stock exchange	ORG
gujaf-390	275	1	african journal of business management	ORG
gujaf-390	275	2	1094-1100	DATE
gujaf-390	275	3	r., & mehran	ORG
gujaf-390	275	4	2003	DATE
gujaf-390	276	1	9(1	CARDINAL
gujaf-390	276	2	123	CARDINAL
gujaf-390	277	1	adeusi	ORG
gujaf-390	277	2	s. o.	PERSON
gujaf-390	277	3	n. i.	PERSON
gujaf-390	277	4	adebisi	PERSON
gujaf-390	277	5	o. s.	PERSON
gujaf-390	277	6	2014	DATE
gujaf-390	278	1	nigeria	GPE
gujaf-390	279	1	european journal of business and management	ORG
gujaf-390	279	2	6(31	CARDINAL
gujaf-390	279	3	336	CARDINAL
gujaf-390	280	1	akerlof	ORG
gujaf-390	280	2	g.a.	PERSON
gujaf-390	280	3	1970	DATE
gujaf-390	282	1	quarterly	DATE
gujaf-390	282	2	84(3	CARDINAL
gujaf-390	282	3	488-500	CARDINAL
gujaf-390	283	1	alford	ORG
gujaf-390	283	2	d.	PERSON
gujaf-390	283	3	2010	DATE
gujaf-390	284	1	nigerian	NORP
gujaf-390	285	1	march 1, 2011	DATE
gujaf-390	286	1	allen, f., & santomero	PERSON
gujaf-390	286	2	a. m. (	PERSON
gujaf-390	286	3	1997	DATE
gujaf-390	288	1	21(11	CARDINAL
gujaf-390	288	2	1461-1485	CARDINAL
gujaf-390	289	1	https://doi.org/10.1016/s0378-4266(97)00045-7 allen	PERSON
gujaf-390	289	2	f. & gale	ORG
gujaf-390	291	1	1023-1061	CARDINAL
gujaf-390	291	2	a.s.	GPE
gujaf-390	291	3	2015	CARDINAL
gujaf-390	292	1	jordanian	NORP
gujaf-390	293	1	338	CARDINAL
gujaf-390	294	1	t.	GPE
gujaf-390	294	2	2017	CARDINAL
gujaf-390	295	1	islamic	NORP
gujaf-390	296	1	142	CARDINAL
gujaf-390	297	1	basel committee	ORG
gujaf-390	297	2	2001	DATE
gujaf-390	299	1	basel committee	ORG
gujaf-390	301	1	basel committee	ORG
gujaf-390	302	1	2010	DATE
gujaf-390	303	1	basel iii	PERSON
gujaf-390	305	1	berger	PERSON
gujaf-390	305	2	a. n.	PERSON
gujaf-390	305	3	1997	DATE
gujaf-390	307	1	21(6	CARDINAL
gujaf-390	307	2	849-870	QUANTITY
gujaf-390	308	1	2010	DATE
gujaf-390	309	1	july 2012	DATE
gujaf-390	309	2	the financial times ltd	ORG
gujaf-390	309	3	london	GPE
gujaf-390	310	1	gusau journal of accounting	ORG
gujaf-390	310	2	vol.6	NORP
gujaf-390	310	3	1, april,	DATE
gujaf-390	310	4	2025	CARDINAL
gujaf-390	310	5	376	CARDINAL
gujaf-390	310	6	bikker j.a.	ORG
gujaf-390	310	7	p.a.	GPE
gujaf-390	310	8	2005	DATE
gujaf-390	311	1	journal of international financial markets	ORG
gujaf-390	311	2	141 157	CARDINAL
gujaf-390	312	1	bofondi	PERSON
gujaf-390	312	2	m., & gobbi	ORG
gujaf-390	312	3	2003	DATE
gujaf-390	313	1	bank of italy research department	ORG
gujaf-390	313	2	rome	GPE
gujaf-390	314	1	carter, h., & singh	ORG
gujaf-390	314	2	r.	NORP
gujaf-390	314	3	2023	CARDINAL
gujaf-390	316	1	journal of financial markets	ORG
gujaf-390	316	2	245	CARDINAL
gujaf-390	317	1	2010	DATE
gujaf-390	318	1	maiden edition	ORG
gujaf-390	319	1	central bank of nigeria	ORG
gujaf-390	319	2	2016	CARDINAL
gujaf-390	320	1	cbn	PERSON
gujaf-390	320	2	649 billion naira	MONEY
gujaf-390	322	1	chen, k., & pan	PERSON
gujaf-390	322	2	2012	DATE
gujaf-390	323	1	taiwan	GPE
gujaf-390	323	2	chinese	NORP
gujaf-390	323	3	15(1	CARDINAL
gujaf-390	323	4	1-16	CARDINAL
gujaf-390	324	1	chipa	ORG
gujaf-390	324	2	m., & wamiori	ORG
gujaf-390	324	3	2017	CARDINAL
gujaf-390	325	1	mombasa county	GPE
gujaf-390	325	2	kenya	GPE
gujaf-390	326	1	imperial journal of interdisciplinary	ORG
gujaf-390	326	2	3(5	CARDINAL
gujaf-390	326	3	259	CARDINAL
gujaf-390	326	4	a., & mcallister	ORG
gujaf-390	326	5	r.	PERSON
gujaf-390	326	6	2023	CARDINAL
gujaf-390	328	1	41(1	ORG
gujaf-390	328	2	58	CARDINAL
gujaf-390	329	1	cooper mj	PERSON
gujaf-390	329	2	jackson	PERSON
gujaf-390	329	3	patterson ga	PERSON
gujaf-390	329	4	2003	DATE
gujaf-390	329	5	27(5):817-850	CARDINAL
gujaf-390	330	1	darabi	ORG
gujaf-390	330	2	r., & molayi	ORG
gujaf-390	330	3	a. (2011	ORG
gujaf-390	331	1	10	CARDINAL
gujaf-390	331	2	139	CARDINAL
gujaf-390	332	1	m., & patel	ORG
gujaf-390	332	2	2023	CARDINAL
gujaf-390	334	1	22(2	CARDINAL
gujaf-390	334	2	124	CARDINAL
gujaf-390	335	1	dodds	PERSON
gujaf-390	335	2	j. c.	PERSON
gujaf-390	336	1	8(2	CARDINAL
gujaf-390	336	2	22-31	DATE
gujaf-390	337	1	dugguh	ORG
gujaf-390	337	2	s.i.	GPE
gujaf-390	337	3	& diggi	ORG
gujaf-390	337	4	2015	DATE
gujaf-390	337	5	nigeria	GPE
gujaf-390	338	1	international journal of research	ORG
gujaf-390	338	2	2(6	CARDINAL
gujaf-390	338	3	66	CARDINAL
gujaf-390	338	4	2011	DATE
gujaf-390	339	1	nigeria	GPE
gujaf-390	340	1	international research journal	ORG
gujaf-390	340	2	63	DATE
gujaf-390	340	3	199	CARDINAL
gujaf-390	340	4	215	CARDINAL
gujaf-390	341	1	d., & li	ORG
gujaf-390	341	2	t.	PERSON
gujaf-390	341	3	2024	CARDINAL
gujaf-390	343	1	49(3	CARDINAL
gujaf-390	343	2	67	CARDINAL
gujaf-390	344	1	https://doi.org/10.1002/j.finr.2024.08.005 gorton	PERSON
gujaf-390	344	2	a.	PERSON
gujaf-390	344	3	2003	DATE
gujaf-390	346	1	1	CARDINAL
gujaf-390	347	1	431-552	CARDINAL
gujaf-390	349	1	https://doi.org/10.1016/s1574-0102(03)010094 gusau journal of accounting	ORG
gujaf-390	349	2	vol.6	NORP
gujaf-390	349	3	1, april,	DATE
gujaf-390	349	4	h.v.	PERSON
gujaf-390	349	5	s. b.	PERSON
gujaf-390	349	6	2009	DATE
gujaf-390	351	1	3rd	ORDINAL
gujaf-390	352	1	the world bank	ORG
gujaf-390	353	1	washington	GPE
gujaf-390	353	2	usa.	GPE
gujaf-390	353	3	harelimana	ORG
gujaf-390	353	4	j.b.	PERSON
gujaf-390	354	1	rwanda	GPE
gujaf-390	354	2	journal of business and economics	ORG
gujaf-390	354	3	8(1	CARDINAL
gujaf-390	354	4	1-5	CARDINAL
gujaf-390	355	1	harris	PERSON
gujaf-390	355	2	j., lewis	PERSON
gujaf-390	355	3	& park	LOC
gujaf-390	355	4	s.	ORG
gujaf-390	355	5	2022	CARDINAL
gujaf-390	357	1	36(4	CARDINAL
gujaf-390	357	2	212	CARDINAL
gujaf-390	358	1	https://doi.org/10.1057/jbr.2022.0107 heffernan	PERSON
gujaf-390	358	2	s. (1996	ORG
gujaf-390	359	1	wiley	ORG
gujaf-390	359	2	new york	GPE
gujaf-390	359	3	ny	GPE
gujaf-390	360	1	hossain	PERSON
gujaf-390	360	2	m. (	PERSON
gujaf-390	360	3	2011	DATE
gujaf-390	362	1	journal of financial risk management	ORG
gujaf-390	362	2	4(1	CARDINAL
gujaf-390	362	3	65-80	CARDINAL
gujaf-390	363	1	hughes	ORG
gujaf-390	363	2	s., & green	ORG
gujaf-390	363	3	2025	DATE
gujaf-390	365	1	34(1	CARDINAL
gujaf-390	365	2	142	CARDINAL
gujaf-390	366	1	https://doi.org/10.3390/ijfs3401010 idowu	PERSON
gujaf-390	366	2	a., & awoyemi	ORG
gujaf-390	366	3	s.	PERSON
gujaf-390	366	4	2014	DATE
gujaf-390	367	1	nigeria	GPE
gujaf-390	368	1	international journal of management	ORG
gujaf-390	368	2	3(5	CARDINAL
gujaf-390	368	3	295	CARDINAL
gujaf-390	369	1	isanzu	ORG
gujaf-390	369	2	j.s.	PERSON
gujaf-390	369	3	2017	CARDINAL
gujaf-390	370	1	chinese	NORP
gujaf-390	371	1	journal of international business research	ORG
gujaf-390	371	2	2(3	CARDINAL
gujaf-390	371	3	14	CARDINAL
gujaf-390	371	4	m., & onuegbu	ORG
gujaf-390	371	5	2014	DATE
gujaf-390	371	6	nigeria	GPE
gujaf-390	372	1	european journal of humanities	ORG
gujaf-390	372	2	31(1	CARDINAL
gujaf-390	372	3	1-12	CARDINAL
gujaf-390	373	1	jones	PERSON
gujaf-390	373	2	2022	CARDINAL
gujaf-390	375	1	98	CARDINAL
gujaf-390	376	1	https://doi.org/10.3390/jrfm3502012 khan	PERSON
gujaf-390	376	2	m.	PERSON
gujaf-390	376	3	a., & hussain	ORG
gujaf-390	376	4	r.	NORP
gujaf-390	376	5	2023	CARDINAL
gujaf-390	378	1	financial economics journal	ORG
gujaf-390	378	2	11(3	CARDINAL
gujaf-390	378	3	85102	DATE
gujaf-390	379	1	d.n. & gekara	ORG
gujaf-390	379	2	2016	DATE
gujaf-390	380	1	kenya	GPE
gujaf-390	381	1	international journal of economics & finance	ORG
gujaf-390	381	2	2(3	CARDINAL
gujaf-390	381	3	116	CARDINAL
gujaf-390	382	1	kithinji	PERSON
gujaf-390	382	2	m.	PERSON
gujaf-390	382	3	2010	DATE
gujaf-390	383	1	kenya	GPE
gujaf-390	383	2	university of nairobi-kenya	ORG
gujaf-390	384	1	1-42	CARDINAL
gujaf-390	384	2	http://www.aibuma.org/proceedings2011/aibuma2011-submission232.pdf kodithuwakku	PERSON
gujaf-390	384	3	s.	PERSON
gujaf-390	384	4	2014	DATE
gujaf-390	385	1	sri lanka	GPE
gujaf-390	385	2	3(1	CARDINAL
gujaf-390	385	3	1-8	CARDINAL
gujaf-390	385	4	gusau journal of accounting	ORG
gujaf-390	385	5	vol.6	NORP
gujaf-390	385	6	1, april	DATE
gujaf-390	385	7	2025	CARDINAL
gujaf-390	385	8	378	CARDINAL
gujaf-390	385	9	kolapo	GPE
gujaf-390	385	10	t.f.	GPE
gujaf-390	385	11	ayeni	ORG
gujaf-390	385	12	r.k.	GPE
gujaf-390	385	13	m.o.	GPE
gujaf-390	385	14	2012	DATE
gujaf-390	386	1	nigeria	GPE
gujaf-390	387	1	australian	NORP
gujaf-390	387	2	2(2	CARDINAL
gujaf-390	387	3	31-38	DATE
gujaf-390	388	1	kumar	PERSON
gujaf-390	388	2	s., & sharma	ORG
gujaf-390	388	3	2023	CARDINAL
gujaf-390	390	1	178	CARDINAL
gujaf-390	391	1	l., & levine	ORG
gujaf-390	391	2	r.	NORP
gujaf-390	391	3	2009	DATE
gujaf-390	393	1	journal of financial economics	ORG
gujaf-390	393	2	93(2	CARDINAL
gujaf-390	393	3	259-275	CARDINAL
gujaf-390	394	1	lartey	PERSON
gujaf-390	394	2	v. c.	PERSON
gujaf-390	394	3	s., & boadi	ORG
gujaf-390	394	4	e. k.	PERSON
gujaf-390	394	5	ghana	GPE
gujaf-390	395	1	international journal of business and social science	ORG
gujaf-390	395	2	4	CARDINAL
gujaf-390	395	3	3	CARDINAL
gujaf-390	396	1	23-45	CARDINAL
gujaf-390	397	1	lee	PERSON
gujaf-390	397	2	2023	CARDINAL
gujaf-390	400	1	58(6	CARDINAL
gujaf-390	400	2	399	CARDINAL
gujaf-390	401	1	https://doi.org/10.1016/j.jbf.2023.03.005 markowitz	ORG
gujaf-390	401	2	1952	DATE
gujaf-390	403	1	7	CARDINAL
gujaf-390	403	2	77	CARDINAL
gujaf-390	404	1	i.w.	GPE
gujaf-390	404	2	2008	DATE
gujaf-390	405	1	cass business school	ORG
gujaf-390	405	2	london	GPE
gujaf-390	405	3	bank of finland martinez	ORG
gujaf-390	405	4	p., & zhou	ORG
gujaf-390	405	5	j.	PERSON
gujaf-390	405	6	2023	CARDINAL
gujaf-390	406	1	the european union	ORG
gujaf-390	407	1	40(2	DATE
gujaf-390	407	2	67-89	DATE
gujaf-390	408	1	t., & uhde	ORG
gujaf-390	408	2	a.	PERSON
gujaf-390	408	3	2009	DATE
gujaf-390	410	1	europe	LOC
gujaf-390	410	2	university of bochum	ORG
gujaf-390	411	1	miller	ORG
gujaf-390	411	2	b.	PERSON
gujaf-390	411	3	2024	CARDINAL
gujaf-390	413	1	21(1	CARDINAL
gujaf-390	413	2	50-62	CARDINAL
gujaf-390	414	1	molyneux	ORG
gujaf-390	414	2	& thornton	PERSON
gujaf-390	414	3	1992	DATE
gujaf-390	415	1	european bank	ORG
gujaf-390	416	1	1173-1178	CARDINAL
gujaf-390	417	1	muteti	PERSON
gujaf-390	417	2	r.	PERSON
gujaf-390	417	3	2014	DATE
gujaf-390	418	1	kenya	GPE
gujaf-390	418	2	2025	CARDINAL
gujaf-390	420	1	22(3	CARDINAL
gujaf-390	420	2	115	CARDINAL
gujaf-390	421	1	t.c.	GPE
gujaf-390	421	2	2006	DATE
gujaf-390	423	1	owerri	PERSON
gujaf-390	424	1	2007	DATE
gujaf-390	425	1	annual	DATE
gujaf-390	425	2	ndic.	ORG
gujaf-390	426	1	b.o.	GPE
gujaf-390	426	2	2012	DATE
gujaf-390	427	1	nigerian	NORP
gujaf-390	428	1	kuwait	GPE
gujaf-390	428	2	arabian	NORP
gujaf-390	429	1	123	CARDINAL
gujaf-390	430	1	nwankwo	ORG
gujaf-390	430	2	1992	DATE
gujaf-390	431	1	nigeria	GPE
gujaf-390	432	1	centralist production ltd	ORG
gujaf-390	433	1	lagos	GPE
gujaf-390	433	2	nigeria	GPE
gujaf-390	434	1	gusau journal of accounting	ORG
gujaf-390	434	2	vol.6	NORP
gujaf-390	434	3	1, april,	DATE
gujaf-390	434	4	2025	CARDINAL
gujaf-390	434	5	379	CARDINAL
gujaf-390	434	6	i., & nkwagu	ORG
gujaf-390	434	7	2017	CARDINAL
gujaf-390	435	1	nigeria	GPE
gujaf-390	436	1	international journal of finance	ORG
gujaf-390	436	2	6(5	CARDINAL
gujaf-390	436	3	145	CARDINAL
gujaf-390	437	1	ogboi	GPE
gujaf-390	437	2	c., & unuafe	ORG
gujaf-390	437	3	o. k.	PERSON
gujaf-390	437	4	2013	DATE
gujaf-390	438	1	nigeria	GPE
gujaf-390	439	1	journal of emerging issues	ORG
gujaf-390	439	2	703	CARDINAL
gujaf-390	440	1	a.	PERSON
gujaf-390	440	2	o. d. &	ORG
gujaf-390	440	3	2011	DATE
gujaf-390	441	1	nigeria	GPE
gujaf-390	442	1	research journal of finance	ORG
gujaf-390	442	2	24	CARDINAL
gujaf-390	442	3	38	DATE
gujaf-390	443	1	o.e.	GPE
gujaf-390	443	2	2016	CARDINAL
gujaf-390	443	3	nigeria	GPE
gujaf-390	443	4	journal of economics	ORG
gujaf-390	444	1	7(2	CARDINAL
gujaf-390	445	1	14-19	DATE
gujaf-390	445	2	oldfield g.	PERSON
gujaf-390	445	3	1997	DATE
gujaf-390	445	4	sloan management review	ORG
gujaf-390	445	5	summer	DATE
gujaf-390	446	1	owojori	NORP
gujaf-390	446	2	a. a.	PERSON
gujaf-390	446	3	akintoye	NORP
gujaf-390	446	4	r. i.	PERSON
gujaf-390	446	5	a. f. (	PERSON
gujaf-390	446	6	2011	DATE
gujaf-390	447	1	nigerian	NORP
gujaf-390	448	1	13	CARDINAL
gujaf-390	448	2	2	CARDINAL
gujaf-390	448	3	23-31	DATE
gujaf-390	449	1	prochanow	GPE
gujaf-390	449	2	h. v.	PERSON
gujaf-390	452	1	1997	DATE
gujaf-390	454	1	the wharton financial institutions center.	ORG
gujaf-390	456	1	2012	DATE
gujaf-390	457	1	nigerian	NORP
gujaf-390	457	2	the university of warwick’s	ORG
gujaf-390	457	3	uk	GPE
gujaf-390	457	4	1-17	CARDINAL
gujaf-390	458	1	saunders, a., & cornett	ORG
gujaf-390	458	2	m.m.	PERSON
gujaf-390	458	3	2008	DATE
gujaf-390	459	1	mcgraw-hill	ORG
gujaf-390	459	2	irwin	PERSON
gujaf-390	460	1	saunders	PERSON
gujaf-390	460	2	s., & cornett	ORG
gujaf-390	460	3	t.	GPE
gujaf-390	460	4	2007	DATE
gujaf-390	462	1	mcgraw hill	ORG
gujaf-390	463	1	shao	PERSON
gujaf-390	463	2	2007	DATE
gujaf-390	464	1	u. s. bank	ORG
gujaf-390	465	1	walton college	ORG
gujaf-390	465	2	university of arkansas	ORG
gujaf-390	466	1	sheiler	ORG
gujaf-390	466	2	b.	PERSON
gujaf-390	466	3	2017	CARDINAL
gujaf-390	467	1	kampala	GPE
gujaf-390	467	2	uganda	GPE
gujaf-390	467	3	1	CARDINAL
gujaf-390	467	4	1	CARDINAL
gujaf-390	467	5	29	CARDINAL
gujaf-390	468	1	shen	ORG
gujaf-390	468	2	c. h.	PERSON
gujaf-390	468	3	chen	PERSON
gujaf-390	468	4	y. k.	PERSON
gujaf-390	468	5	kao	PERSON
gujaf-390	468	6	l. f., & yeh	PERSON
gujaf-390	468	7	c. y.	PERSON
gujaf-390	468	8	2009	DATE
gujaf-390	470	1	december 5, 2016	DATE
gujaf-390	470	2	www.finance.nsydu.edu.tw	DATE
gujaf-390	471	1	m. (	PERSON
gujaf-390	471	2	2013	DATE
gujaf-390	472	1	3(8	CARDINAL
gujaf-390	472	2	1-18	CARDINAL
gujaf-390	473	1	l.	PERSON
gujaf-390	473	2	2023	CARDINAL
gujaf-390	475	1	47(1	DATE
gujaf-390	475	2	76	CARDINAL
gujaf-390	476	1	https://doi.org/10.1080/jbs.2023.1129478 gusau journal of accounting	ORG
gujaf-390	476	2	vol.6	NORP
gujaf-390	476	3	1, april,	DATE
gujaf-390	476	4	2025	CARDINAL
gujaf-390	476	5	380	CARDINAL
gujaf-390	476	6	k.a.	GPE
gujaf-390	476	7	ogunleye	GPE
gujaf-390	476	8	j.o.	GPE
gujaf-390	476	9	f.o.	GPE
gujaf-390	476	10	2014	DATE
gujaf-390	477	1	nigerian	NORP
gujaf-390	477	2	dmbs	ORG
gujaf-390	478	1	the business & management review	ORG
gujaf-390	478	2	4(4	CARDINAL
gujaf-390	478	3	345	CARDINAL
gujaf-390	478	4	stewart	PERSON
gujaf-390	478	5	s., & roberts	ORG
gujaf-390	478	6	r.	PERSON
gujaf-390	478	7	2024	CARDINAL
gujaf-390	480	1	213	CARDINAL
gujaf-390	481	1	stiglitz	PERSON
gujaf-390	481	2	j. e., & weiss	PERSON
gujaf-390	481	3	a.	PERSON
gujaf-390	481	4	1981	DATE
gujaf-390	483	1	american economic review	ORG
gujaf-390	483	2	71(3	CARDINAL
gujaf-390	483	3	393	CARDINAL
gujaf-390	484	1	taiwo	PERSON
gujaf-390	484	2	j.n.	GPE
gujaf-390	484	3	b.u.	GPE
gujaf-390	484	4	2017	CARDINAL
gujaf-390	486	1	saudi journal of business and	ORG
gujaf-390	486	2	2(5	CARDINAL
gujaf-390	486	3	587	CARDINAL
gujaf-390	487	1	l., & lee	ORG
gujaf-390	487	2	m.	PERSON
gujaf-390	487	3	2024	CARDINAL
gujaf-390	489	1	financial studies journal	ORG
gujaf-390	489	2	38(1	CARDINAL
gujaf-390	489	3	23	CARDINAL
gujaf-390	490	1	toutou j.	PERSON
gujaf-390	490	2	2011	DATE
gujaf-390	491	1	europe	LOC
gujaf-390	491	2	umea school of business	ORG
gujaf-390	492	1	vodova	PERSON
gujaf-390	492	2	2013	DATE
gujaf-390	494	1	schváleno k publikování	PERSON
gujaf-390	494	2	4(3	CARDINAL
gujaf-390	494	3	180-188	CARDINAL
gujaf-390	495	1	p.i.	GPE
gujaf-390	495	2	chan h.s.	PERSON
gujaf-390	495	3	2009	DATE
gujaf-390	496	1	macao	GPE
gujaf-390	496	2	30th	ORDINAL
gujaf-390	496	3	beijing	GPE
gujaf-390	496	4	walker	ORG
gujaf-390	496	5	a., & davis	ORG
gujaf-390	496	6	j.	PERSON
gujaf-390	496	7	2023	CARDINAL
gujaf-390	497	1	2008	DATE
gujaf-390	498	1	10(2	DATE
gujaf-390	498	2	82	CARDINAL
gujaf-390	499	1	g.j.	GPE
gujaf-390	499	2	2013	DATE
gujaf-390	500	1	kenya	GPE
gujaf-390	500	2	university of nairobi	ORG
gujaf-390	501	1	williams	PERSON
gujaf-390	501	2	k., & brown	ORG
gujaf-390	501	3	2022	CARDINAL
gujaf-390	503	1	31(4	CARDINAL
gujaf-390	503	2	140	CARDINAL
gujaf-390	505	1	2020	DATE
gujaf-390	507	1	https://data.worldbank.org/indicator zhao	PERSON
gujaf-390	507	2	x.	GPE
gujaf-390	507	3	wong	GPE
gujaf-390	507	4	t., & cheng	ORG
gujaf-390	507	5	2024	CARDINAL
gujaf-390	508	1	asia	LOC
gujaf-390	508	2	europe	LOC
gujaf-390	509	1	28(2	GPE
gujaf-390	509	2	109	CARDINAL