id	sid	eid	entity	type
gujaf-391	1	1	microsoft	ORG
gujaf-391	1	2	hassan	PERSON
gujaf-391	1	3	6 1	CARDINAL
gujaf-391	1	4	vol.6	NORP
gujaf-391	1	5	1, april,	DATE
gujaf-391	1	6	381	CARDINAL
gujaf-391	1	7	nigeria	GPE
gujaf-391	1	8	maarufah abdulmalik mohammed	PERSON
gujaf-391	1	9	phd department of accounting	ORG
gujaf-391	1	10	abu business school ahmadu bello university	ORG
gujaf-391	1	11	zaria	PERSON
gujaf-391	1	12	samira mohammed adimoha	PERSON
gujaf-391	1	13	phd department of business administration	ORG
gujaf-391	1	14	faculty of management sciences	ORG
gujaf-391	1	15	nile university of nigeria samiraksz111@gmail.com/	ORG
gujaf-391	1	16	musa mohammed	PERSON
gujaf-391	1	17	phd department	ORG
gujaf-391	1	18	ahmadu bello university	ORG
gujaf-391	1	19	zaria mmbdulkarim@abu.edu.ng mmusaq@gmail.com/ +23407062021860	PERSON
gujaf-391	2	1	nigeria	GPE
gujaf-391	4	1	42	CARDINAL
gujaf-391	4	2	420	CARDINAL
gujaf-391	6	1	secondary	ORDINAL
gujaf-391	7	1	the years 2012	DATE
gujaf-391	7	2	2021	DATE
gujaf-391	9	1	nigeria	GPE
gujaf-391	12	1	gusau journal of accounting	ORG
gujaf-391	12	2	vol.6	NORP
gujaf-391	12	3	1, april	DATE
gujaf-391	12	4	2025	CARDINAL
gujaf-391	12	5	382 1.0	CARDINAL
gujaf-391	14	1	2018	DATE
gujaf-391	17	1	efobi & okougbo	ORG
gujaf-391	17	2	2015	DATE
gujaf-391	19	1	li, zhang & wang	ORG
gujaf-391	19	2	2014	DATE
gujaf-391	21	1	nigeria	GPE
gujaf-391	21	2	al-muzaiqer	PERSON
gujaf-391	21	3	al dehayyat & al-taani,2016	ORG
gujaf-391	22	1	2016	DATE
gujaf-391	22	2	2018	DATE
gujaf-391	23	1	the securities and exchange commission	ORG
gujaf-391	23	2	sec	ORG
gujaf-391	23	3	nigerian	NORP
gujaf-391	23	4	march 31	DATE
gujaf-391	23	5	the previous year ending on december 31	DATE
gujaf-391	24	1	1990	DATE
gujaf-391	24	2	three months	DATE
gujaf-391	25	1	the central bank of nigeria	ORG
gujaf-391	25	2	cbn	ORG
gujaf-391	25	3	2016	DATE
gujaf-391	25	4	2018	DATE
gujaf-391	26	1	salako	PERSON
gujaf-391	26	2	2018	DATE
gujaf-391	27	1	nigeria	GPE
gujaf-391	27	2	terkende & karim	ORG
gujaf-391	27	3	2022	CARDINAL
gujaf-391	28	1	azubike & aggreh	ORG
gujaf-391	28	2	2014	DATE
gujaf-391	30	1	n64.9 million	CARDINAL
gujaf-391	30	2	n26.3 million	CARDINAL
gujaf-391	30	3	n10.5 million	CARDINAL
gujaf-391	30	4	n148.3 million	CARDINAL
gujaf-391	30	5	2013, 2014	DATE
gujaf-391	30	6	2015	DATE
gujaf-391	30	7	2017	DATE
gujaf-391	30	8	sec	ORG
gujaf-391	30	9	2013	DATE
gujaf-391	30	10	2014	DATE
gujaf-391	30	11	2015	DATE
gujaf-391	30	12	2017	DATE
gujaf-391	31	1	2018	DATE
gujaf-391	31	2	38	CARDINAL
gujaf-391	31	3	n429.5 million	CARDINAL
gujaf-391	31	4	annual	DATE
gujaf-391	31	5	adeyemi & uwuigbe	ORG
gujaf-391	31	6	2021	CARDINAL
gujaf-391	32	1	nigerian	NORP
gujaf-391	32	2	2018	DATE
gujaf-391	32	3	gusau journal of accounting	ORG
gujaf-391	32	4	vol.6	NORP
gujaf-391	32	5	1, april	DATE
gujaf-391	32	6	2025	CARDINAL
gujaf-391	32	7	383	CARDINAL
gujaf-391	32	8	2018	DATE
gujaf-391	33	1	2020	DATE
gujaf-391	33	2	annual	DATE
gujaf-391	33	3	cac	ORG
gujaf-391	33	4	2021	CARDINAL
gujaf-391	34	1	mcgee & tarangelo	ORG
gujaf-391	34	2	2008	DATE
gujaf-391	35	1	appah & emeh	ORG
gujaf-391	35	2	2013	DATE
gujaf-391	36	1	ahmad	PERSON
gujaf-391	36	2	mohamed & nelson	ORG
gujaf-391	36	3	2016	DATE
gujaf-391	37	1	4	CARDINAL
gujaf-391	37	2	afify	PERSON
gujaf-391	37	3	2009;lee & jahng	ORG
gujaf-391	37	4	2008	DATE
gujaf-391	37	5	modugu	PERSON
gujaf-391	37	6	2012	DATE
gujaf-391	37	7	mohamad	PERSON
gujaf-391	37	8	shafie,	ORG
gujaf-391	37	9	wan-hussin	PERSON
gujaf-391	37	10	2010	DATE
gujaf-391	37	11	mohamadnor	NORP
gujaf-391	37	12	shafie,	ORG
gujaf-391	37	13	wan-hussin	PERSON
gujaf-391	37	14	2010).in	CARDINAL
gujaf-391	37	15	hashim & rahman	ORG
gujaf-391	37	16	2010	DATE
gujaf-391	37	17	mohamad	PERSON
gujaf-391	37	18	2010	DATE
gujaf-391	37	19	liu & lan	ORG
gujaf-391	37	20	2011	DATE
gujaf-391	38	1	adebayo & adebiyi	ORG
gujaf-391	38	2	2016	DATE
gujaf-391	38	3	akingunola	GPE
gujaf-391	38	4	soyemi, & okunuga	ORG
gujaf-391	38	5	2018	DATE
gujaf-391	38	6	2015	CARDINAL
gujaf-391	38	7	aziz	PERSON
gujaf-391	38	8	isa, & abu,	ORG
gujaf-391	38	9	2014	DATE
gujaf-391	38	10	putri, & arofah	ORG
gujaf-391	38	11	2016	DATE
gujaf-391	40	1	ahmed & che-ahmad	ORG
gujaf-391	40	2	2016	DATE
gujaf-391	40	3	akhor & osegbale	ORG
gujaf-391	40	4	2017	CARDINAL
gujaf-391	40	5	al daoud	PERSON
gujaf-391	40	6	ismail, & lode	ORG
gujaf-391	40	7	2015	DATE
gujaf-391	40	8	azubike & aggreh	ORG
gujaf-391	40	9	2014	DATE
gujaf-391	40	10	ram & hassan	ORG
gujaf-391	40	11	2017	DATE
gujaf-391	42	1	ocak & ozden	ORG
gujaf-391	42	2	2018	DATE
gujaf-391	43	1	abdullahi	ORG
gujaf-391	43	2	suleiman	PERSON
gujaf-391	43	3	2015	DATE
gujaf-391	43	4	approximately 97%	PERCENT
gujaf-391	43	5	nigeria	GPE
gujaf-391	44	1	50%	PERCENT
gujaf-391	44	2	50%	PERCENT
gujaf-391	46	1	oecd	ORG
gujaf-391	46	2	2017	DATE
gujaf-391	48	1	nigeria	GPE
gujaf-391	49	1	section 2	LAW
gujaf-391	50	1	section 3	LAW
gujaf-391	51	1	section 4	LAW
gujaf-391	52	1	section 5	LAW
gujaf-391	53	1	gusau journal of accounting	ORG
gujaf-391	53	2	vol.6	NORP
gujaf-391	53	3	1, april,	DATE
gujaf-391	53	4	2025	CARDINAL
gujaf-391	53	5	384	CARDINAL
gujaf-391	54	1	mohammed	PERSON
gujaf-391	54	2	alrub	PERSON
gujaf-391	54	3	2013	DATE
gujaf-391	55	1	ashton	PERSON
gujaf-391	55	2	newton	GPE
gujaf-391	55	3	1987	DATE
gujaf-391	56	1	2012	DATE
gujaf-391	56	2	4	CARDINAL
gujaf-391	57	1	2018	DATE
gujaf-391	57	2	lq45	ORG
gujaf-391	57	3	between 2012 and 2014	DATE
gujaf-391	58	1	69	CARDINAL
gujaf-391	58	2	23	CARDINAL
gujaf-391	62	1	hartwig	ORG
gujaf-391	62	2	hansson	PERSON
gujaf-391	62	3	nielson	PERSON
gujaf-391	62	4	2023	CARDINAL
gujaf-391	62	5	swedish	NORP
gujaf-391	63	1	two	CARDINAL
gujaf-391	64	1	sweden	GPE
gujaf-391	65	1	447,361	CARDINAL
gujaf-391	65	2	swedish	NORP
gujaf-391	66	1	1,000	CARDINAL
gujaf-391	66	2	four	CARDINAL
gujaf-391	67	1	swedish	NORP
gujaf-391	71	1	one	CARDINAL
gujaf-391	71	2	4	CARDINAL
gujaf-391	71	3	non-"big 4	ORG
gujaf-391	73	1	yuliastuty	NORP
gujaf-391	73	2	asmara	GPE
gujaf-391	73	3	2018	DATE
gujaf-391	74	1	the indonesia stock exchange	ORG
gujaf-391	74	2	2014	DATE
gujaf-391	74	3	2016	DATE
gujaf-391	75	1	30	CARDINAL
gujaf-391	75	2	90	CARDINAL
gujaf-391	75	3	three years	DATE
gujaf-391	76	1	the indonesia stock exchange	ORG
gujaf-391	77	1	3.0	CARDINAL
gujaf-391	79	1	gusau journal of accounting	ORG
gujaf-391	79	2	vol.6	NORP
gujaf-391	79	3	1, april,	DATE
gujaf-391	79	4	2025	CARDINAL
gujaf-391	79	5	385	CARDINAL
gujaf-391	79	6	2018	DATE
gujaf-391	81	1	arthur andersen	PERSON
gujaf-391	81	2	2002	DATE
gujaf-391	84	1	the first ten years	DATE
gujaf-391	85	1	syofyan	NORP
gujaf-391	85	2	septiari	ORG
gujaf-391	85	3	dwita	PERSON
gujaf-391	85	4	rashmi	PERSON
gujaf-391	85	5	2021	CARDINAL
gujaf-391	85	6	ac	ORG
gujaf-391	85	7	indonesian	NORP
gujaf-391	86	1	ac	ORG
gujaf-391	87	1	240	CARDINAL
gujaf-391	87	2	48	CARDINAL
gujaf-391	87	3	the indonesian stock exchange	ORG
gujaf-391	87	4	2014	DATE
gujaf-391	87	5	2019	DATE
gujaf-391	89	1	ac	ORG
gujaf-391	90	1	ac	ORG
gujaf-391	91	1	ac	ORG
gujaf-391	92	1	2019	DATE
gujaf-391	92	2	nigeria	GPE
gujaf-391	93	1	21	CARDINAL
gujaf-391	93	2	six years	DATE
gujaf-391	93	3	2012-2017	DATE
gujaf-391	95	1	nigerian	NORP
gujaf-391	96	1	nigerian	NORP
gujaf-391	99	1	halmes & connelly	ORG
gujaf-391	99	2	2009	DATE
gujaf-391	100	1	1999	DATE
gujaf-391	100	2	holcomb et al.	PERSON
gujaf-391	100	3	2009	DATE
gujaf-391	101	1	garcia sanchez	PERSON
gujaf-391	101	2	garcia meca	PERSON
gujaf-391	101	3	2018	DATE
gujaf-391	101	4	vol.6	NORP
gujaf-391	101	5	1, april,	DATE
gujaf-391	101	6	386	PRODUCT
gujaf-391	101	7	holbrook	ORG
gujaf-391	101	8	hounshell & klepper	ORG
gujaf-391	101	9	2000	DATE
gujaf-391	101	10	chen	PERSON
gujaf-391	101	11	hou & lee	ORG
gujaf-391	101	12	2016	DATE
gujaf-391	103	1	lee, 2015	ORG
gujaf-391	104	1	fasb	ORG
gujaf-391	104	2	1980	DATE
gujaf-391	105	1	owusu-ansah	ORG
gujaf-391	105	2	2000	DATE
gujaf-391	106	1	abernathy	PERSON
gujaf-391	106	2	bayer	ORG
gujaf-391	106	3	2017	DATE
gujaf-391	107	1	2011	DATE
gujaf-391	115	1	3.0	CARDINAL
gujaf-391	117	1	annual	DATE
gujaf-391	120	1	the nigeria stock exchange	ORG
gujaf-391	120	2	nigerian exchange	ORG
gujaf-391	120	3	2022	CARDINAL
gujaf-391	120	4	december 31	DATE
gujaf-391	120	5	2022	CARDINAL
gujaf-391	121	1	160	CARDINAL
gujaf-391	121	2	the gusau journal of accounting	ORG
gujaf-391	121	3	vol.6	NORP
gujaf-391	121	4	1, april	DATE
gujaf-391	121	5	2025	CARDINAL
gujaf-391	121	6	387	CARDINAL
gujaf-391	121	7	42	CARDINAL
gujaf-391	121	8	2012	DATE
gujaf-391	121	9	2021	CARDINAL
gujaf-391	121	10	the nigeria exchange	ORG
gujaf-391	123	1	10	CARDINAL
gujaf-391	126	1	1	CARDINAL
gujaf-391	126	2	2024	DATE
gujaf-391	129	1	the financial year end (31st december of every year	DATE
gujaf-391	129	2	mc gee 2008	PERSON
gujaf-391	129	3	afs afs	PERSON
gujaf-391	129	4	1	CARDINAL
gujaf-391	129	5	2012	DATE
gujaf-391	130	1	atn	PERSON
gujaf-391	130	2	years	DATE
gujaf-391	130	3	3 or 4 years	DATE
gujaf-391	130	4	2019	DATE
gujaf-391	131	1	acm ac	ORG
gujaf-391	131	2	ac	ORG
gujaf-391	131	3	2019	DATE
gujaf-391	132	1	gusau journal of accounting	ORG
gujaf-391	132	2	vol.6	NORP
gujaf-391	132	3	1, april	DATE
gujaf-391	132	4	2025 388	QUANTITY
gujaf-391	132	5	4.0	CARDINAL
gujaf-391	132	6	2	CARDINAL
gujaf-391	133	1	2	CARDINAL
gujaf-391	135	1	max	PERSON
gujaf-391	135	2	125.709	CARDINAL
gujaf-391	135	3	234	CARDINAL
gujaf-391	135	4	4.041 25.056	TIME
gujaf-391	135	5	1 .341 1.116	QUANTITY
gujaf-391	135	6	.812	CARDINAL
gujaf-391	135	7	3.549	CARDINAL
gujaf-391	135	8	2 6 .015	TIME
gujaf-391	135	9	2.056	CARDINAL
gujaf-391	135	10	2024	CARDINAL
gujaf-391	136	1	2	CARDINAL
gujaf-391	136	2	125.71 days	DATE
gujaf-391	136	3	96.68 days	DATE
gujaf-391	137	1	126 days	DATE
gujaf-391	137	2	234 days	DATE
gujaf-391	138	1	125.71 days	DATE
gujaf-391	138	2	nigeria	GPE
gujaf-391	138	3	approximately 126 days	DATE
gujaf-391	138	4	annual	DATE
gujaf-391	139	1	approximately 97 days	DATE
gujaf-391	140	1	the number of days	DATE
gujaf-391	140	2	nigeria	GPE
gujaf-391	140	3	annual	DATE
gujaf-391	141	1	41.6%	PERCENT
gujaf-391	141	2	nigeria	GPE
gujaf-391	141	3	four	CARDINAL
gujaf-391	141	4	kpmg	ORG
gujaf-391	141	5	pwc	ORG
gujaf-391	141	6	williams deloitte	PERSON
gujaf-391	142	1	41.6%	PERCENT
gujaf-391	142	2	58.9%	PERCENT
gujaf-391	142	3	4	CARDINAL
gujaf-391	142	4	nigeria	GPE
gujaf-391	143	1	4	CARDINAL
gujaf-391	143	2	nigeria	GPE
gujaf-391	143	3	4	CARDINAL
gujaf-391	144	1	0	CARDINAL
gujaf-391	144	2	1	CARDINAL
gujaf-391	146	1	1	CARDINAL
gujaf-391	146	2	4	CARDINAL
gujaf-391	146	3	0	CARDINAL
gujaf-391	147	1	0.812	CARDINAL
gujaf-391	147	2	approximately 81.2%	PERCENT
gujaf-391	147	3	three years	DATE
gujaf-391	148	1	more than half	CARDINAL
gujaf-391	149	1	vol.6	NORP
gujaf-391	149	2	1, april,	DATE
gujaf-391	149	3	around 81.2%	PERCENT
gujaf-391	149	4	less than three years	DATE
gujaf-391	150	1	one	CARDINAL
gujaf-391	150	2	three years	DATE
gujaf-391	150	3	zero	CARDINAL
gujaf-391	151	1	zero	CARDINAL
gujaf-391	152	1	2	CARDINAL
gujaf-391	152	2	4.77	CARDINAL
gujaf-391	153	1	0.993	CARDINAL
gujaf-391	153	2	nigeria	GPE
gujaf-391	154	1	2	CARDINAL
gujaf-391	154	2	6	CARDINAL
gujaf-391	156	1	one	CARDINAL
gujaf-391	159	1	3	CARDINAL
gujaf-391	159	2	shapiro-wilk w	ORG
gujaf-391	159	3	obs w	ORG
gujaf-391	159	4	420 0.999 0.400	QUANTITY
gujaf-391	159	5	0.986	CARDINAL
gujaf-391	159	6	2024	CARDINAL
gujaf-391	159	7	0.986	CARDINAL
gujaf-391	159	8	3	CARDINAL
gujaf-391	160	1	5%	PERCENT
gujaf-391	160	2	0.05	CARDINAL
gujaf-391	165	1	4	CARDINAL
gujaf-391	165	2	4	CARDINAL
gujaf-391	165	3	1.11 .901 ac	QUANTITY
gujaf-391	165	4	1.107 .903	QUANTITY
gujaf-391	165	5	1.007	CARDINAL
gujaf-391	165	6	vif 1.075	ORG
gujaf-391	166	1	2024	CARDINAL
gujaf-391	166	2	vol.6	NORP
gujaf-391	166	3	1, april	DATE
gujaf-391	166	4	2025	CARDINAL
gujaf-391	166	5	390	PRODUCT
gujaf-391	166	6	4	CARDINAL
gujaf-391	168	1	less than 10	CARDINAL
gujaf-391	168	2	greater than 0.10	CARDINAL
gujaf-391	172	1	5	CARDINAL
gujaf-391	172	2	8.309	CARDINAL
gujaf-391	172	3	0.0298	CARDINAL
gujaf-391	172	4	2024	CARDINAL
gujaf-391	173	1	8.309	CARDINAL
gujaf-391	173	2	0.0298	CARDINAL
gujaf-391	175	1	6	CARDINAL
gujaf-391	175	2	2.979	CARDINAL
gujaf-391	175	3	0.1100	CARDINAL
gujaf-391	175	4	2023	CARDINAL
gujaf-391	175	5	one	CARDINAL
gujaf-391	176	1	wooldridge	PERSON
gujaf-391	177	1	greater than 5%	PERCENT
gujaf-391	177	2	less than 5%	PERCENT
gujaf-391	178	1	0.1100	MONEY
gujaf-391	178	2	greater than 5%	PERCENT
gujaf-391	179	1	hausman	PERSON
gujaf-391	179	2	1978	DATE
gujaf-391	180	1	hausman	PERSON
gujaf-391	181	1	4.6	CARDINAL
gujaf-391	181	2	gusau journal of accounting	ORG
gujaf-391	181	3	vol.6	NORP
gujaf-391	181	4	1, april,	DATE
gujaf-391	181	5	2025	CARDINAL
gujaf-391	181	6	391	CARDINAL
gujaf-391	181	7	7	CARDINAL
gujaf-391	181	8	hausman	PERSON
gujaf-391	181	9	1003.99	CARDINAL
gujaf-391	181	10	2024	CARDINAL
gujaf-391	184	1	0.000	CARDINAL
gujaf-391	184	2	1003.99	CARDINAL
gujaf-391	184	3	less than a	DATE
gujaf-391	184	4	5%	PERCENT
gujaf-391	187	1	coef	PERSON
gujaf-391	189	1	.015 4.25	CARDINAL
gujaf-391	191	1	1.496	CARDINAL
gujaf-391	191	2	13.94 .000	CARDINAL
gujaf-391	192	1	2.00 .045	QUANTITY
gujaf-391	192	2	1.426	CARDINAL
gujaf-391	192	3	4.69 .000	CARDINAL
gujaf-391	193	1	5.531	CARDINAL
gujaf-391	193	2	0.840	CARDINAL
gujaf-391	193	3	81.96	CARDINAL
gujaf-391	193	4	2024	CARDINAL
gujaf-391	194	1	nigeria	GPE
gujaf-391	195	1	0.68	CARDINAL
gujaf-391	195	2	0.000	CARDINAL
gujaf-391	195	3	1%	PERCENT
gujaf-391	196	1	nigeria	GPE
gujaf-391	201	1	gusau journal of accounting	ORG
gujaf-391	201	2	vol.6	NORP
gujaf-391	201	3	1, april,	DATE
gujaf-391	201	4	2025	CARDINAL
gujaf-391	201	5	392	CARDINAL
gujaf-391	206	1	2012	DATE
gujaf-391	206	2	hartwig et al.	PERSON
gujaf-391	206	3	2023	CARDINAL
gujaf-391	207	1	nigeria	GPE
gujaf-391	208	1	1.496	CARDINAL
gujaf-391	208	2	0.000	CARDINAL
gujaf-391	208	3	1%	PERCENT
gujaf-391	209	1	nigeria	GPE
gujaf-391	215	1	2019	DATE
gujaf-391	216	1	nigeria	GPE
gujaf-391	217	1	0.041	CARDINAL
gujaf-391	217	2	0.045	CARDINAL
gujaf-391	217	3	5%	PERCENT
gujaf-391	218	1	nigeria	GPE
gujaf-391	220	1	firstly	ORDINAL
gujaf-391	222	1	secondly	ORDINAL
gujaf-391	226	1	2019	DATE
gujaf-391	227	1	5.0	CARDINAL
gujaf-391	228	1	gusau journal of accounting	ORG
gujaf-391	228	2	vol.6	NORP
gujaf-391	228	3	1, april,	DATE
gujaf-391	228	4	393	CARDINAL
gujaf-391	246	1	abdullahi	GPE
gujaf-391	246	2	a. i.	PERSON
gujaf-391	246	3	& suleiman	PERSON
gujaf-391	246	4	m. s.	PERSON
gujaf-391	246	5	2018	DATE
gujaf-391	247	1	kano	GPE
gujaf-391	247	2	nigeria	GPE
gujaf-391	248	1	icic2015	PERSON
gujaf-391	248	2	islamic	NORP
gujaf-391	248	3	the 21st century	DATE
gujaf-391	249	1	363–375	CARDINAL
gujaf-391	250	1	abernathy	PERSON
gujaf-391	250	2	j. l.	PERSON
gujaf-391	250	3	bayer	ORG
gujaf-391	250	4	e. l.	PERSON
gujaf-391	250	5	a., & stefaniak	ORG
gujaf-391	250	6	c. m.	PERSON
gujaf-391	250	7	2017	CARDINAL
gujaf-391	252	1	990–1023	CARDINAL
gujaf-391	253	1	https://doi.org/10.1111/19113846.12294 adebayo	PERSON
gujaf-391	253	2	p. a.	PERSON
gujaf-391	253	3	w. k.	PERSON
gujaf-391	253	4	2016	DATE
gujaf-391	254	1	nigerian	NORP
gujaf-391	255	1	international journal of economics	ORG
gujaf-391	255	2	4(3	CARDINAL
gujaf-391	255	3	369–381	CARDINAL
gujaf-391	256	1	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf gusau journal of accounting	ORG
gujaf-391	256	2	vol.6	NORP
gujaf-391	256	3	1, april	DATE
gujaf-391	256	4	2025	CARDINAL
gujaf-391	256	5	394 afify	QUANTITY
gujaf-391	256	6	h. a. e.	PERSON
gujaf-391	256	7	2009	DATE
gujaf-391	258	1	egypt	GPE
gujaf-391	259	1	journal of applied accounting research	ORG
gujaf-391	260	1	ahmed, a. o.	PERSON
gujaf-391	260	2	mohammed, a., & neila	PERSON
gujaf-391	260	3	b. t.	PERSON
gujaf-391	260	4	2016	CARDINAL
gujaf-391	261	1	tunisian	NORP
gujaf-391	262	1	african journal of economic and management	ORG
gujaf-391	262	2	5(3	CARDINAL
gujaf-391	262	3	53–67	CARDINAL
gujaf-391	263	1	https://doi.org/10.1108/ajems-052012-0036 ahmed	PERSON
gujaf-391	263	2	m. i.	PERSON
gujaf-391	263	3	a.	PERSON
gujaf-391	263	4	2016	DATE
gujaf-391	265	1	international journal of economics	ORG
gujaf-391	265	2	6	CARDINAL
gujaf-391	265	3	159–164	DATE
gujaf-391	266	1	akhor	GPE
gujaf-391	266	2	s. o., & osegbale	ORG
gujaf-391	266	3	e. o.	PERSON
gujaf-391	266	4	2017	CARDINAL
gujaf-391	267	1	nigeria	GPE
gujaf-391	268	1	journal of accounting	ORG
gujaf-391	268	2	3(2	CARDINAL
gujaf-391	269	1	akhtaruddin	ORG
gujaf-391	269	2	m., hossain	PERSON
gujaf-391	269	3	m. a.	PERSON
gujaf-391	269	4	hossain	PERSON
gujaf-391	269	5	m., & yao	ORG
gujaf-391	269	6	l.	PERSON
gujaf-391	269	7	2009	DATE
gujaf-391	270	1	annual	DATE
gujaf-391	270	2	malaysian	NORP
gujaf-391	271	1	7(1	DATE
gujaf-391	272	1	akingunola	GPE
gujaf-391	272	2	r. o.	PERSON
gujaf-391	272	3	soyemi	ORG
gujaf-391	272	4	k. a.	PERSON
gujaf-391	272	5	r.	PERSON
gujaf-391	272	6	2018	DATE
gujaf-391	273	1	nigeria	GPE
gujaf-391	274	1	college of management sciences	ORG
gujaf-391	274	2	13(june	DATE
gujaf-391	274	3	30–41	CARDINAL
gujaf-391	275	1	alali, f. a., & elder	ORG
gujaf-391	275	2	r. j.	PERSON
gujaf-391	275	3	2014	DATE
gujaf-391	277	1	international journal of accounting	ORG
gujaf-391	277	2	364–394	CARDINAL
gujaf-391	278	1	al daoud	PERSON
gujaf-391	278	2	k. a.	PERSON
gujaf-391	278	3	ismail	PERSON
gujaf-391	278	4	k. n. i. k.	PERSON
gujaf-391	278	5	n. a.	PERSON
gujaf-391	278	6	2015	DATE
gujaf-391	279	1	jordanian	NORP
gujaf-391	280	1	mediterranean journal of social sciences	ORG
gujaf-391	280	2	6(1	CARDINAL
gujaf-391	280	3	430–442	CARDINAL
gujaf-391	281	1	https://doi.org/10.5901/mjss.2015.v6n1p430 al-muzaiqer	PERSON
gujaf-391	281	2	j. s.	PERSON
gujaf-391	281	3	al-taani	PERSON
gujaf-391	281	4	2016	DATE
gujaf-391	282	1	jordan	GPE
gujaf-391	283	1	international journal of economics	ORG
gujaf-391	283	2	4(3	CARDINAL
gujaf-391	283	3	1–15	CARDINAL
gujaf-391	284	1	s. s. y.	PERSON
gujaf-391	284	2	2015	CARDINAL
gujaf-391	285	1	jordan	GPE
gujaf-391	286	1	international journal of application	ORG
gujaf-391	286	2	4(3	CARDINAL
gujaf-391	286	3	aondona	PERSON
gujaf-391	286	4	a. p.	PERSON
gujaf-391	286	5	2016	CARDINAL
gujaf-391	287	1	nigeria	GPE
gujaf-391	288	1	9–21	CARDINAL
gujaf-391	288	2	e., & emeh	ORG
gujaf-391	288	3	2013	DATE
gujaf-391	289	1	nigeria	GPE
gujaf-391	290	1	journal of economics	ORG
gujaf-391	290	2	4(20	CARDINAL
gujaf-391	290	3	129	CARDINAL
gujaf-391	290	4	143	CARDINAL
gujaf-391	291	1	ashton	PERSON
gujaf-391	291	2	r. h.	PERSON
gujaf-391	291	3	r., & newton	ORG
gujaf-391	291	4	j. d.	PERSON
gujaf-391	291	5	1987	DATE
gujaf-391	293	1	3(2	CARDINAL
gujaf-391	293	2	289–310	CARDINAL
gujaf-391	294	1	adeyemi	GPE
gujaf-391	294	2	s. b.	PERSON
gujaf-391	294	3	o. r.	PERSON
gujaf-391	294	4	e.	PERSON
gujaf-391	294	5	erin	PERSON
gujaf-391	294	6	2021	CARDINAL
gujaf-391	296	1	vol.6	NORP
gujaf-391	296	2	1, april,	DATE
gujaf-391	296	3	2025	CARDINAL
gujaf-391	296	4	395	CARDINAL
gujaf-391	297	1	international journal of financial research	ORG
gujaf-391	297	2	12(4	CARDINAL
gujaf-391	297	3	191–202	CARDINAL
gujaf-391	298	1	2009	DATE
gujaf-391	299	1	nigerian	NORP
gujaf-391	301	1	a. a.	PERSON
gujaf-391	301	2	isa, f., & abu	ORG
gujaf-391	301	3	m. f.	PERSON
gujaf-391	301	4	2014	DATE
gujaf-391	302	1	malaysia	GPE
gujaf-391	303	1	2014	DATE
gujaf-391	304	1	1–6	CARDINAL
gujaf-391	305	1	azubike	PERSON
gujaf-391	305	2	j. u., & aggreh	ORG
gujaf-391	305	3	m.	PERSON
gujaf-391	305	4	2014	DATE
gujaf-391	306	1	nigerian	NORP
gujaf-391	307	1	european journal of accounting	ORG
gujaf-391	307	2	22	CARDINAL
gujaf-391	307	3	33	CARDINAL
gujaf-391	308	1	bakare	ORG
gujaf-391	308	2	adegbite	PERSON
gujaf-391	308	3	e., & ogundipe	ORG
gujaf-391	308	4	a. a.	PERSON
gujaf-391	308	5	2018	DATE
gujaf-391	309	1	nigeria	GPE
gujaf-391	310	1	journal of financial	ORG
gujaf-391	310	2	16(1	CARDINAL
gujaf-391	310	3	44–65	DATE
gujaf-391	311	1	bonsón-ponte	PERSON
gujaf-391	311	2	escobar-rodríguez	ORG
gujaf-391	311	3	t., & borrero-domínguez	ORG
gujaf-391	312	1	spain	GPE
gujaf-391	313	1	international journal of auditing	ORG
gujaf-391	313	2	12(2	DATE
gujaf-391	313	3	129–140	CARDINAL
gujaf-391	315	1	chen	PERSON
gujaf-391	315	2	j.	PERSON
gujaf-391	315	3	d.	NORP
gujaf-391	315	4	hou	GPE
gujaf-391	315	5	w., & lee	ORG
gujaf-391	315	6	2016	DATE
gujaf-391	316	1	china	GPE
gujaf-391	317	1	134(4	CARDINAL
gujaf-391	317	2	727–742	CARDINAL
gujaf-391	317	3	r. w.	PERSON
gujaf-391	317	4	1999	DATE
gujaf-391	319	1	10(2	DATE
gujaf-391	319	2	119–133	CARDINAL
gujaf-391	321	1	the federation of nigeria	ORG
gujaf-391	321	2	1990	DATE
gujaf-391	322	1	efobi	PERSON
gujaf-391	322	2	2015	CARDINAL
gujaf-391	323	1	nigeria	GPE
gujaf-391	324	1	oecd	ORG
gujaf-391	325	1	2017	CARDINAL
gujaf-391	327	1	fasb	ORG
gujaf-391	328	1	1980	DATE
gujaf-391	330	1	2	CARDINAL
gujaf-391	331	1	fasb	ORG
gujaf-391	332	1	garcia lara	PERSON
gujaf-391	332	2	j. m.	PERSON
gujaf-391	332	3	sanchez	PERSON
gujaf-391	332	4	garcia meca	PERSON
gujaf-391	333	1	2018	DATE
gujaf-391	335	1	carlos iii de madrid	PERSON
gujaf-391	335	2	gbadeyanka	PERSON
gujaf-391	335	3	t. a.	PERSON
gujaf-391	335	4	2018	DATE
gujaf-391	336	1	nigeria	GPE
gujaf-391	337	1	research journal of finance	ORG
gujaf-391	337	2	9(8	CARDINAL
gujaf-391	337	3	67–75	CARDINAL
gujaf-391	339	1	2021	CARDINAL
gujaf-391	340	1	cama 2020:	PERSON
gujaf-391	340	2	annual	DATE
gujaf-391	340	3	nigerian	NORP
gujaf-391	342	1	https://guardian.ng/business-services/cama-2020-mandatory-annual-returnsby-nigerian-businesses/ gusau journal of accounting	ORG
gujaf-391	342	2	vol.6	NORP
gujaf-391	342	3	1, april	DATE
gujaf-391	342	4	2025	DATE
gujaf-391	342	5	396	CARDINAL
gujaf-391	342	6	habib, a., & bhuiyan	ORG
gujaf-391	342	7	b. a.	PERSON
gujaf-391	342	8	2011	DATE
gujaf-391	343	1	australian	NORP
gujaf-391	344	1	contemporary accounting & economics	ORG
gujaf-391	344	2	7(2	CARDINAL
gujaf-391	345	1	92–105	CARDINAL
gujaf-391	346	1	https://doi.org/10.1016/j.jcae.2011.08.002 hapsari, a. n.	ORG
gujaf-391	346	2	putri	GPE
gujaf-391	346	3	n. k.	PERSON
gujaf-391	346	4	t.	GPE
gujaf-391	346	5	2016	CARDINAL
gujaf-391	348	1	binus business review	ORG
gujaf-391	348	2	7(2	CARDINAL
gujaf-391	348	3	197–201	CARDINAL
gujaf-391	349	1	https://doi.org/10.21512/bbr.v7i2.1685 hartwig	PERSON
gujaf-391	349	2	f.	PERSON
gujaf-391	349	3	hansson	PERSON
gujaf-391	349	4	e., nielsen	PERSON
gujaf-391	349	5	l., & sörqvist	ORG
gujaf-391	349	6	2023	CARDINAL
gujaf-391	350	1	swedish	NORP
gujaf-391	352	1	holbrook	GPE
gujaf-391	352	2	d.	NORP
gujaf-391	352	3	cohen	PERSON
gujaf-391	352	4	w. m.	PERSON
gujaf-391	352	5	hounshell	ORG
gujaf-391	352	6	d. a.	GPE
gujaf-391	352	7	2000	DATE
gujaf-391	354	1	21(10–11	CARDINAL
gujaf-391	354	2	1017–1041	DATE
gujaf-391	355	1	t. r.	PERSON
gujaf-391	355	2	holmes jr.	PERSON
gujaf-391	355	3	r. m.	PERSON
gujaf-391	355	4	b. l.	PERSON
gujaf-391	355	5	2009	DATE
gujaf-391	357	1	30(5	CARDINAL
gujaf-391	357	2	457–485	CARDINAL
gujaf-391	359	1	2018	DATE
gujaf-391	361	1	ifrs foundation	ORG
gujaf-391	362	1	komolafe, s. o. (2016).	ORG
gujaf-391	363	1	nigeria	GPE
gujaf-391	364	1	journal of finance	ORG
gujaf-391	364	2	7(1	DATE
gujaf-391	364	3	1–10	CARDINAL
gujaf-391	365	1	lee	PERSON
gujaf-391	365	2	k. j.	PERSON
gujaf-391	365	3	2015	CARDINAL
gujaf-391	367	1	252–283	CARDINAL
gujaf-391	368	1	li	PERSON
gujaf-391	368	2	w.	PERSON
gujaf-391	368	3	t.	GPE
gujaf-391	368	4	2014	DATE
gujaf-391	369	1	china	GPE
gujaf-391	370	1	2000–2007	CARDINAL
gujaf-391	370	2	annual	DATE
gujaf-391	371	1	journal of international accounting	ORG
gujaf-391	371	2	32–44	CARDINAL
gujaf-391	372	1	r., & tarangelo	ORG
gujaf-391	372	2	2008	DATE
gujaf-391	373	1	russian	NORP
gujaf-391	374	1	andreas school of business	ORG
gujaf-391	375	1	barry university	PERSON
gujaf-391	375	2	miami	GPE
gujaf-391	375	3	p. k.	PERSON
gujaf-391	375	4	e., & ikhatua	ORG
gujaf-391	375	5	o. j.	PERSON
gujaf-391	375	6	2012	DATE
gujaf-391	376	1	nigerian	NORP
gujaf-391	377	1	3(6	CARDINAL
gujaf-391	377	2	46	CARDINAL
gujaf-391	377	3	54	DATE
gujaf-391	378	1	mohamed, h.	ORG
gujaf-391	378	2	alrub	PERSON
gujaf-391	378	3	r., & ntim	ORG
gujaf-391	378	4	c. g.	PERSON
gujaf-391	378	5	2013	DATE
gujaf-391	381	1	122–140	CARDINAL
gujaf-391	381	2	mohamad	PERSON
gujaf-391	381	3	m. n.	PERSON
gujaf-391	381	4	shafie	GPE
gujaf-391	381	5	r.	NORP
gujaf-391	381	6	hashim	PERSON
gujaf-391	381	7	w., & rasman	ORG
gujaf-391	381	8	2010	DATE
gujaf-391	382	1	malaysia	GPE
gujaf-391	383	1	asian academy of management journal of accounting	ORG
gujaf-391	383	2	6(2	CARDINAL
gujaf-391	384	1	mohammad ghazali	PERSON
gujaf-391	384	2	n. a.	PERSON
gujaf-391	384	3	2010	DATE
gujaf-391	385	1	malaysia	GPE
gujaf-391	386	1	international journal of commerce	ORG
gujaf-391	386	2	20(2	CARDINAL
gujaf-391	386	3	109–119	CARDINAL
gujaf-391	387	1	gusau journal of accounting	ORG
gujaf-391	387	2	vol.6	NORP
gujaf-391	387	3	1, april	DATE
gujaf-391	387	4	2025	CARDINAL
gujaf-391	387	5	397	CARDINAL
gujaf-391	387	6	m., & ozden	ORG
gujaf-391	387	7	e. a.	PERSON
gujaf-391	387	8	2018	DATE
gujaf-391	388	1	turkey	GPE
gujaf-391	389	1	277–294	CARDINAL
gujaf-391	390	1	2019	DATE
gujaf-391	391	1	nigerian	NORP
gujaf-391	392	1	69–82	CARDINAL
gujaf-391	392	2	https://doi.org/10.13164/trends.2019.34.69 owusu-ansah	ORG
gujaf-391	392	3	s.	PERSON
gujaf-391	392	4	2000	DATE
gujaf-391	393	1	the zimbabwe stock exchange	ORG
gujaf-391	394	1	30(3	CARDINAL
gujaf-391	394	2	241–254	CARDINAL
gujaf-391	395	1	r.	PERSON
gujaf-391	395	2	2018	DATE
gujaf-391	396	1	lq45	ORG
gujaf-391	396	2	indonesia	GPE
gujaf-391	397	1	2(1	CARDINAL
gujaf-391	397	2	18–35	CARDINAL
gujaf-391	398	1	raja	PERSON
gujaf-391	398	2	a. r. a.	PERSON
gujaf-391	398	3	k. a.	PERSON
gujaf-391	398	4	2003	DATE
gujaf-391	399	1	malaysian	NORP
gujaf-391	400	1	mara university of technology	ORG
gujaf-391	400	2	shah alam	PERSON
gujaf-391	400	3	b. r., & hassan	PERSON
gujaf-391	400	4	a. n.	PERSON
gujaf-391	400	5	2017	CARDINAL
gujaf-391	401	1	malaysia	GPE
gujaf-391	402	1	imperial journal of interdisciplinary research	ORG
gujaf-391	402	2	3(10	CARDINAL
gujaf-391	402	3	624–630	CARDINAL
gujaf-391	403	1	salako	PERSON
gujaf-391	403	2	2018	DATE
gujaf-391	404	1	islamic	NORP
gujaf-391	404	2	nigeria	GPE
gujaf-391	404	3	islamic	NORP
gujaf-391	404	4	al-hayat	PERSON
gujaf-391	405	1	iosr journal of humanities	ORG
gujaf-391	405	2	13(3	CARDINAL
gujaf-391	406	1	sani	GPE
gujaf-391	406	2	s.	GPE
gujaf-391	406	3	s.	PERSON
gujaf-391	406	4	aliyu	GPE
gujaf-391	406	5	n. s.	PERSON
gujaf-391	406	6	n.	PERSON
gujaf-391	406	7	2021	CARDINAL
gujaf-391	407	1	nigeria	GPE
gujaf-391	408	1	journal of applied financial econometrics	ORG
gujaf-391	408	2	2(1	CARDINAL
gujaf-391	408	3	29–39	CARDINAL
gujaf-391	409	1	m. a.	PERSON
gujaf-391	409	2	2000	DATE
gujaf-391	410	1	decades	DATE
gujaf-391	410	2	mary parker follett	PERSON
gujaf-391	411	1	6(5	CARDINAL
gujaf-391	411	2	224–242	CARDINAL
gujaf-391	412	1	schwartz	GPE
gujaf-391	412	2	k., & soo	ORG
gujaf-391	412	3	1996	DATE
gujaf-391	413	1	sec	ORG
gujaf-391	414	1	71(2	CARDINAL
gujaf-391	414	2	555–572	CARDINAL
gujaf-391	415	1	securities and exchange commission	ORG
gujaf-391	415	2	sec	ORG
gujaf-391	416	1	2013, 2014	DATE
gujaf-391	416	2	2015	DATE
gujaf-391	416	3	2017	DATE
gujaf-391	416	4	2018	DATE
gujaf-391	417	1	annual	DATE
gujaf-391	418	1	n. s.	PERSON
gujaf-391	418	2	m. a.	PERSON
gujaf-391	418	3	2012	DATE
gujaf-391	419	1	malaysia	GPE
gujaf-391	420	1	journal of applied sciences research	ORG
gujaf-391	420	2	8(7	CARDINAL
gujaf-391	420	3	3314–3322	CARDINAL
gujaf-391	421	1	z., & zhang	ORG
gujaf-391	421	2	2018	DATE
gujaf-391	423	1	93(2	CARDINAL
gujaf-391	423	2	315–338	CARDINAL
gujaf-391	424	1	j., liu	PERSON
gujaf-391	424	2	2011	DATE
gujaf-391	426	1	journal of business ethics	ORG
gujaf-391	426	2	99(3	DATE
gujaf-391	426	3	369–382	CARDINAL
gujaf-391	427	1	gusau journal of accounting	ORG
gujaf-391	427	2	vol.6	NORP
gujaf-391	427	3	1, april,	DATE
gujaf-391	427	4	2025	CARDINAL
gujaf-391	427	5	398	CARDINAL
gujaf-391	427	6	syofyan	NORP
gujaf-391	427	7	e.	PERSON
gujaf-391	427	8	septiari	ORG
gujaf-391	427	9	d.	NORP
gujaf-391	427	10	dwita	GPE
gujaf-391	427	11	s., & rahmi	ORG
gujaf-391	427	12	2021	CARDINAL
gujaf-391	428	1	indonesia	GPE
gujaf-391	429	1	8(1	CARDINAL
gujaf-391	429	2	article 1935183	LAW
gujaf-391	430	1	https://doi.org/10.1080/23311975.2021.1935183	CARDINAL
gujaf-391	430	2	a. j.	PERSON
gujaf-391	430	3	d. i.	PERSON
gujaf-391	430	4	2022	CARDINAL
gujaf-391	431	1	nigeria	GPE
gujaf-391	432	1	gusau journal of accounting	ORG
gujaf-391	432	2	3(3	CARDINAL
gujaf-391	432	3	34	CARDINAL
gujaf-391	432	4	34	CARDINAL
gujaf-391	432	5	tina	PERSON
gujaf-391	432	6	& marko	ORG
gujaf-391	432	7	2014	DATE
gujaf-391	434	1	croatian	NORP
gujaf-391	434	2	5	CARDINAL
gujaf-391	434	3	81–91	DATE
gujaf-391	436	1	2017	CARDINAL
gujaf-391	436	2	september 25	DATE
gujaf-391	437	1	15	CARDINAL
gujaf-391	438	1	vanguard newspaper	ORG
gujaf-391	439	1	yuliastuty	NORP
gujaf-391	439	2	r.	NORP
gujaf-391	439	3	asmara	GPE
gujaf-391	439	4	a., & situanti	ORG
gujaf-391	439	5	r.	PERSON
gujaf-391	439	6	2018	DATE
gujaf-391	441	1	international journal of economics	ORG
gujaf-391	441	2	6(3	CARDINAL
gujaf-391	441	3	1–12	DATE