id	sid	eid	entity	type
gujaf-40	1	1	gusau journal of accounting	ORG
gujaf-40	1	2	1	CARDINAL
gujaf-40	1	3	2	CARDINAL
gujaf-40	1	4	october	DATE
gujaf-40	1	5	2020	DATE
gujaf-40	1	6	2756-665x	CARDINAL
gujaf-40	1	7	social sciences	ORG
gujaf-40	1	8	federal university gusau	ORG
gujaf-40	1	9	zamfara state	GPE
gujaf-40	1	10	nigeria gusau journal of accounting	ORG
gujaf-40	2	1	2, october,	DATE
gujaf-40	2	2	2020 1	DATE
gujaf-40	2	3	nigerian	NORP
gujaf-40	2	4	mozambican	NORP
gujaf-40	2	5	gabriel m. tyokoso department of economics	PERSON
gujaf-40	2	6	gambia	GPE
gujaf-40	2	7	banjul	GPE
gujaf-40	3	1	maurice k. teghtegh	PERSON
gujaf-40	3	2	department of accounting & finance	ORG
gujaf-40	3	3	federal university of agriculture	ORG
gujaf-40	4	1	bweseh benjamin musa staff school	PERSON
gujaf-40	4	2	nigeria	GPE
gujaf-40	4	3	mozambique	GPE
gujaf-40	5	1	secondary	ORDINAL
gujaf-40	6	1	nigeria	GPE
gujaf-40	6	2	mozambique	GPE
gujaf-40	6	3	nigeria	GPE
gujaf-40	6	4	mozambique	GPE
gujaf-40	7	1	nigerian	NORP
gujaf-40	7	2	mozambican	NORP
gujaf-40	8	1	two	CARDINAL
gujaf-40	10	1	nigeria	GPE
gujaf-40	11	1	1.introduction	CARDINAL
gujaf-40	13	1	sahay	PERSON
gujaf-40	13	2	2004	DATE
gujaf-40	14	1	niger delta	GPE
gujaf-40	14	2	nigeria	GPE
gujaf-40	15	1	2, october	DATE
gujaf-40	15	2	2	CARDINAL
gujaf-40	17	1	2020	DATE
gujaf-40	19	1	2011	DATE
gujaf-40	23	1	omesi & berembo	ORG
gujaf-40	23	2	2020	DATE
gujaf-40	24	1	the years	DATE
gujaf-40	25	1	gusau journal of accounting	ORG
gujaf-40	26	1	2, october,	DATE
gujaf-40	26	2	2020 3	DATE
gujaf-40	26	3	nugroho & arjowo	ORG
gujaf-40	26	4	2014	DATE
gujaf-40	28	1	today	DATE
gujaf-40	29	1	today	DATE
gujaf-40	30	1	today	DATE
gujaf-40	31	1	today	DATE
gujaf-40	31	2	2018	DATE
gujaf-40	33	1	2020	DATE
gujaf-40	33	2	2020	DATE
gujaf-40	33	3	2020	DATE
gujaf-40	33	4	abdulrahman	PERSON
gujaf-40	33	5	babangida	PERSON
gujaf-40	33	6	abubakar	PERSON
gujaf-40	33	7	2020	DATE
gujaf-40	33	8	ogbonna	GPE
gujaf-40	33	9	akani	NORP
gujaf-40	33	10	2020	DATE
gujaf-40	38	1	nigeria	GPE
gujaf-40	38	2	mozambique	GPE
gujaf-40	40	1	2, october,	DATE
gujaf-40	40	2	2020 4	DATE
gujaf-40	42	1	nigerian	NORP
gujaf-40	42	2	mozambican	NORP
gujaf-40	43	1	nigerian	NORP
gujaf-40	43	2	mozambican	NORP
gujaf-40	45	1	2	CARDINAL
gujaf-40	46	1	2015	DATE
gujaf-40	46	2	indian	NORP
gujaf-40	46	3	2008 to 2012	DATE
gujaf-40	48	1	motwani	ORG
gujaf-40	48	2	pandya	PERSON
gujaf-40	48	3	2016	DATE
gujaf-40	48	4	india	GPE
gujaf-40	49	1	kasbun	PERSON
gujaf-40	49	2	2016	DATE
gujaf-40	49	3	malaysian	NORP
gujaf-40	50	1	2016	CARDINAL
gujaf-40	50	2	germany	GPE
gujaf-40	50	3	poland	GPE
gujaf-40	50	4	serbia	GPE
gujaf-40	50	5	slovenia	GPE
gujaf-40	50	6	spain	GPE
gujaf-40	52	1	2017	CARDINAL
gujaf-40	52	2	brazil	GPE
gujaf-40	53	1	dada	GPE
gujaf-40	53	2	2018	DATE
gujaf-40	53	3	gusau journal of accounting	ORG
gujaf-40	54	1	2, october,	DATE
gujaf-40	54	2	2020 5	DATE
gujaf-40	54	3	nigerian	NORP
gujaf-40	54	4	2012	DATE
gujaf-40	54	5	2016	DATE
gujaf-40	54	6	nigerian	NORP
gujaf-40	55	1	al-dhaimesh	ORG
gujaf-40	55	2	al zobi	PERSON
gujaf-40	55	3	2019	DATE
gujaf-40	55	4	jordanian	NORP
gujaf-40	55	5	2013 2017	DATE
gujaf-40	56	1	jordan	GPE
gujaf-40	58	1	nigeria	GPE
gujaf-40	58	2	marcella	PERSON
gujaf-40	58	3	2019	DATE
gujaf-40	59	1	nigeria	GPE
gujaf-40	61	1	2006	DATE
gujaf-40	61	2	guthrie & parker	ORG
gujaf-40	61	3	1989	DATE
gujaf-40	63	1	2016	DATE
gujaf-40	65	1	3	CARDINAL
gujaf-40	65	2	two	CARDINAL
gujaf-40	67	1	twenty six	CARDINAL
gujaf-40	67	2	26	CARDINAL
gujaf-40	67	3	13	CARDINAL
gujaf-40	67	4	nigeria	GPE
gujaf-40	67	5	13	CARDINAL
gujaf-40	67	6	mozambique	GPE
gujaf-40	67	7	31st december	DATE
gujaf-40	67	8	2018.these	CARDINAL
gujaf-40	68	1	2, october,	DATE
gujaf-40	68	2	6	CARDINAL
gujaf-40	68	3	1	CARDINAL
gujaf-40	70	1	1	CARDINAL
gujaf-40	70	2	1	CARDINAL
gujaf-40	70	3	2	CARDINAL
gujaf-40	70	4	mobil	ORG
gujaf-40	70	5	2	CARDINAL
gujaf-40	70	6	3	CARDINAL
gujaf-40	70	7	3	CARDINAL
gujaf-40	70	8	4	CARDINAL
gujaf-40	70	9	4	CARDINAL
gujaf-40	70	10	5	CARDINAL
gujaf-40	70	11	5	CARDINAL
gujaf-40	70	12	6	CARDINAL
gujaf-40	70	13	6	CARDINAL
gujaf-40	70	14	7	CARDINAL
gujaf-40	70	15	mitsui	ORG
gujaf-40	70	16	8	CARDINAL
gujaf-40	70	17	8	CARDINAL
gujaf-40	70	18	petronas	ORG
gujaf-40	70	19	9	CARDINAL
gujaf-40	70	20	9	CARDINAL
gujaf-40	70	21	10	CARDINAL
gujaf-40	70	22	10	CARDINAL
gujaf-40	70	23	11	CARDINAL
gujaf-40	70	24	11	CARDINAL
gujaf-40	70	25	12	CARDINAL
gujaf-40	70	26	12	CARDINAL
gujaf-40	70	27	13	CARDINAL
gujaf-40	70	28	13	CARDINAL
gujaf-40	70	29	2021	CARDINAL
gujaf-40	70	30	twenty six	CARDINAL
gujaf-40	70	31	twenty	CARDINAL
gujaf-40	70	32	six	CARDINAL
gujaf-40	71	1	nigeria	GPE
gujaf-40	71	2	mozambique	GPE
gujaf-40	71	3	2014 to 2018	DATE
gujaf-40	75	1	2012	DATE
gujaf-40	76	1	2012	DATE
gujaf-40	78	1	1	CARDINAL
gujaf-40	78	2	0	CARDINAL
gujaf-40	79	1	gusau journal of accounting	ORG
gujaf-40	80	1	2, october,	DATE
gujaf-40	80	2	2020 7	DATE
gujaf-40	81	1	1	CARDINAL
gujaf-40	81	2	0	CARDINAL
gujaf-40	83	1	1	CARDINAL
gujaf-40	83	2	0	CARDINAL
gujaf-40	85	1	each year	DATE
gujaf-40	87	1	two	CARDINAL
gujaf-40	87	2	econr	ORG
gujaf-40	87	3	1	CARDINAL
gujaf-40	87	4	2	CARDINAL
gujaf-40	88	1	socrit	ORG
gujaf-40	90	1	4.0	CARDINAL
gujaf-40	90	2	2	CARDINAL
gujaf-40	91	1	gusau journal of accounting	ORG
gujaf-40	92	1	2, october,	DATE
gujaf-40	92	2	2020 8	DATE
gujaf-40	92	3	2	CARDINAL
gujaf-40	93	1	dev min max roa 100 .0222	PERSON
gujaf-40	93	2	.73	CARDINAL
gujaf-40	94	1	100	CARDINAL
gujaf-40	95	1	100	CARDINAL
gujaf-40	99	1	5.84	CARDINAL
gujaf-40	99	2	11	CARDINAL
gujaf-40	99	3	2	CARDINAL
gujaf-40	99	4	0.02	CARDINAL
gujaf-40	99	5	0.21	CARDINAL
gujaf-40	99	6	0.21	CARDINAL
gujaf-40	101	1	0.73	CARDINAL
gujaf-40	102	1	0.25	CARDINAL
gujaf-40	102	2	0.20	CARDINAL
gujaf-40	103	1	nigeria	GPE
gujaf-40	103	2	mozambique	GPE
gujaf-40	103	3	25%	PERCENT
gujaf-40	104	1	20%	PERCENT
gujaf-40	105	1	0% and 50%	PERCENT
gujaf-40	106	1	2	CARDINAL
gujaf-40	106	2	0.17	CARDINAL
gujaf-40	106	3	0.21	CARDINAL
gujaf-40	107	1	nigeria	GPE
gujaf-40	107	2	mozambique	GPE
gujaf-40	107	3	17%	PERCENT
gujaf-40	108	1	21%	PERCENT
gujaf-40	109	1	0 and 40%	PERCENT
gujaf-40	110	1	nigeria	GPE
gujaf-40	110	2	mozambique	GPE
gujaf-40	110	3	0.26	CARDINAL
gujaf-40	110	4	0.20	CARDINAL
gujaf-40	111	1	26%	PERCENT
gujaf-40	112	1	20%	PERCENT
gujaf-40	112	2	social gusau journal of accounting	ORG
gujaf-40	113	1	2, october,	DATE
gujaf-40	113	2	2020 9	DATE
gujaf-40	113	3	nigeria	GPE
gujaf-40	113	4	mozambique	GPE
gujaf-40	114	1	0	CARDINAL
gujaf-40	114	2	0.5	CARDINAL
gujaf-40	115	1	2	CARDINAL
gujaf-40	115	2	7.75	CARDINAL
gujaf-40	115	3	nigeria	GPE
gujaf-40	115	4	mozambique	GPE
gujaf-40	115	5	0.56	CARDINAL
gujaf-40	116	1	5.84	CARDINAL
gujaf-40	116	2	9	CARDINAL
gujaf-40	117	1	3	CARDINAL
gujaf-40	117	2	1.0000	CARDINAL
gujaf-40	118	1	1.0000 2.55	CARDINAL
gujaf-40	119	1	1.0000 1.23	CARDINAL
gujaf-40	119	2	0.7897 -0.0555 1.0000	MONEY
gujaf-40	119	3	1.00 1	CARDINAL
gujaf-40	120	1	15	CARDINAL
gujaf-40	120	2	3	CARDINAL
gujaf-40	122	1	econr	PERSON
gujaf-40	124	1	nigeria	GPE
gujaf-40	124	2	mozambique	GPE
gujaf-40	127	1	33.32	CARDINAL
gujaf-40	127	2	1%	PERCENT
gujaf-40	129	1	hausman	PERSON
gujaf-40	130	1	3.83	CARDINAL
gujaf-40	130	2	0.4297	CARDINAL
gujaf-40	131	1	2, october,	DATE
gujaf-40	131	2	2020 10	DATE
gujaf-40	133	1	4	CARDINAL
gujaf-40	133	2	coef	PERSON
gujaf-40	133	3	2.14736 2.31 0.021	QUANTITY
gujaf-40	134	1	12.14	CARDINAL
gujaf-40	134	2	0.876	CARDINAL
gujaf-40	134	3	0.80	CARDINAL
gujaf-40	134	4	0.424	MONEY
gujaf-40	134	5	-1.37 0.172	DATE
gujaf-40	134	6	wald chi2	PERSON
gujaf-40	134	7	4	CARDINAL
gujaf-40	134	8	216.55	CARDINAL
gujaf-40	134	9	0.0000	CARDINAL
gujaf-40	134	10	4	CARDINAL
gujaf-40	134	11	216.55	CARDINAL
gujaf-40	134	12	0.00	CARDINAL
gujaf-40	135	1	0.70	CARDINAL
gujaf-40	135	2	70%	PERCENT
gujaf-40	135	3	nigeria	GPE
gujaf-40	135	4	mozambique	GPE
gujaf-40	136	1	nigeria	GPE
gujaf-40	136	2	mozambique	GPE
gujaf-40	137	1	econr	ORG
gujaf-40	137	2	nigeria	GPE
gujaf-40	137	3	mozambique	GPE
gujaf-40	138	1	first	ORDINAL
gujaf-40	138	2	nigerian	NORP
gujaf-40	138	3	mozambican	NORP
gujaf-40	139	1	motwani	PERSON
gujaf-40	139	2	pandya	PERSON
gujaf-40	139	3	2016	DATE
gujaf-40	140	1	4	CARDINAL
gujaf-40	140	2	nigerian	NORP
gujaf-40	140	3	mozambican	NORP
gujaf-40	141	1	nigeria	GPE
gujaf-40	141	2	mozambique	GPE
gujaf-40	142	1	second	ORDINAL
gujaf-40	142	2	nigerian	NORP
gujaf-40	142	3	gusau journal of accounting	ORG
gujaf-40	143	1	2, october,	DATE
gujaf-40	143	2	2020	DATE
gujaf-40	143	3	11	CARDINAL
gujaf-40	145	1	2016	DATE
gujaf-40	145	2	motwani	PERSON
gujaf-40	145	3	pandya	PERSON
gujaf-40	145	4	2016	DATE
gujaf-40	146	1	nigerian	NORP
gujaf-40	146	2	mozambican	NORP
gujaf-40	147	1	nigerian	NORP
gujaf-40	147	2	mozambican	NORP
gujaf-40	148	1	third	ORDINAL
gujaf-40	148	2	nigerian	NORP
gujaf-40	148	3	mozambican	NORP
gujaf-40	150	1	2018	DATE
gujaf-40	150	2	marcella	PERSON
gujaf-40	150	3	2020	DATE
gujaf-40	151	1	nigerian	NORP
gujaf-40	151	2	mozambican	ORG
gujaf-40	152	1	5	CARDINAL
gujaf-40	152	2	5	CARDINAL
gujaf-40	153	1	deviati	PERSON
gujaf-40	153	2	95%	PERCENT
gujaf-40	153	3	1	CARDINAL
gujaf-40	153	4	5	CARDINAL
gujaf-40	155	1	2.74	CARDINAL
gujaf-40	155	2	49	CARDINAL
gujaf-40	155	3	.009	MONEY
gujaf-40	155	4	spss	ORG
gujaf-40	155	5	5	CARDINAL
gujaf-40	155	6	nigeria	GPE
gujaf-40	155	7	mozambique	GPE
gujaf-40	155	8	one percent	PERCENT
gujaf-40	156	1	5	CARDINAL
gujaf-40	156	2	nigeria	GPE
gujaf-40	156	3	mozambique	GPE
gujaf-40	157	1	2, october,	DATE
gujaf-40	157	2	2020 12	DATE
gujaf-40	158	1	nigeria	GPE
gujaf-40	158	2	mozambique	GPE
gujaf-40	159	1	5.0	CARDINAL
gujaf-40	159	2	nigerian	NORP
gujaf-40	159	3	mozambican	NORP
gujaf-40	160	1	nigerian	NORP
gujaf-40	160	2	mozambican	NORP
gujaf-40	161	1	nigerian	NORP
gujaf-40	161	2	mozambican	NORP
gujaf-40	162	1	nigerian	NORP
gujaf-40	162	2	mozambican	NORP
gujaf-40	163	1	nigerian	NORP
gujaf-40	163	2	mozambican	NORP
gujaf-40	164	1	secondly	ORDINAL
gujaf-40	165	1	al-dhaimesh	PERSON
gujaf-40	165	2	o. h.	PERSON
gujaf-40	165	3	al zobi	PERSON
gujaf-40	165	4	m. k.	PERSON
gujaf-40	165	5	2019	DATE
gujaf-40	166	1	jordanian	NORP
gujaf-40	167	1	1-8	DATE
gujaf-40	167	2	doi:10.21511	GPE
gujaf-40	168	1	asuquo, a. i.	PERSON
gujaf-40	168	2	dada	GPE
gujaf-40	168	3	e. t.	PERSON
gujaf-40	168	4	2018	DATE
gujaf-40	169	1	nigeria	GPE
gujaf-40	170	1	international journal of business & law research	ORG
gujaf-40	170	2	6(3	CARDINAL
gujaf-40	170	3	1-10	CARDINAL
gujaf-40	171	1	chiamogu, a. &okoye	ORG
gujaf-40	171	2	j. n.	PERSON
gujaf-40	171	3	2020	DATE
gujaf-40	172	1	nigeria	GPE
gujaf-40	173	1	international journal of advanced academic	ORG
gujaf-40	173	2	6(10	CARDINAL
gujaf-40	173	3	1-24	CARDINAL
gujaf-40	174	1	2, october,	DATE
gujaf-40	174	2	13	CARDINAL
gujaf-40	174	3	h. y.	PERSON
gujaf-40	174	4	gerab	ORG
gujaf-40	174	5	f.	PERSON
gujaf-40	174	6	t. h.	ORG
gujaf-40	174	7	2017	CARDINAL
gujaf-40	176	1	1-9	DATE
gujaf-40	176	2	10.1177/2158244017712027	CARDINAL
gujaf-40	177	1	deegan, c. & jeffry	ORG
gujaf-40	177	2	2006	DATE
gujaf-40	179	1	berkshire sl6	PERSON
gujaf-40	179	2	2ql	ORDINAL
gujaf-40	179	3	mcgraw-hill	ORG
gujaf-40	180	1	dowling	PERSON
gujaf-40	180	2	j. &pfeffer	ORG
gujaf-40	180	3	j	PERSON
gujaf-40	181	1	pacific sociological review	ORG
gujaf-40	181	2	18(1	CARDINAL
gujaf-40	181	3	122	CARDINAL
gujaf-40	182	1	e. f.	PERSON
gujaf-40	182	2	marcella	PERSON
gujaf-40	182	3	2020	DATE
gujaf-40	183	1	nigeria	GPE
gujaf-40	184	1	international journal of accounting	ORG
gujaf-40	184	2	4(2	CARDINAL
gujaf-40	184	3	44	CARDINAL
gujaf-40	185	1	10.11648	CARDINAL
gujaf-40	185	2	l. m.	PERSON
gujaf-40	185	3	otuya	ORG
gujaf-40	185	4	2020	DATE
gujaf-40	186	1	nigeria	GPE
gujaf-40	187	1	european journal of business and innovation research	ORG
gujaf-40	187	2	6(6	CARDINAL
gujaf-40	187	3	23	CARDINAL
gujaf-40	187	4	2015	CARDINAL
gujaf-40	188	1	india	GPE
gujaf-40	189	1	international journal of marketing and business communication	ORG
gujaf-40	189	2	4(3	CARDINAL
gujaf-40	189	3	3945	DATE
gujaf-40	190	1	gri	PERSON
gujaf-40	190	2	2011	DATE
gujaf-40	191	1	17th december,	DATE
gujaf-40	191	2	2018	DATE
gujaf-40	192	1	guthrie	PERSON
gujaf-40	192	2	j. & parker	ORG
gujaf-40	192	3	l. d.	PERSON
gujaf-40	192	4	1989	DATE
gujaf-40	194	1	9	CARDINAL
gujaf-40	194	2	343	CARDINAL
gujaf-40	195	1	r.	PERSON
gujaf-40	195	2	2000	DATE
gujaf-40	196	1	27	CARDINAL
gujaf-40	196	2	1/2	CARDINAL
gujaf-40	196	3	55	CARDINAL
gujaf-40	197	1	kasbun	PERSON
gujaf-40	197	2	n. f.	PERSON
gujaf-40	197	3	b. h.	PERSON
gujaf-40	197	4	t. s.	GPE
gujaf-40	197	5	2016	DATE
gujaf-40	198	1	malaysian	NORP
gujaf-40	199	1	8(4	CARDINAL
gujaf-40	199	2	78	CARDINAL
gujaf-40	200	1	d.	NORP
gujaf-40	200	2	j. j.	PERSON
gujaf-40	200	3	s. m.	PERSON
gujaf-40	200	4	b.	PERSON
gujaf-40	200	5	2016	DATE
gujaf-40	202	1	27(10	CARDINAL
gujaf-40	202	2	11711190	DATE
gujaf-40	205	1	2, october,	DATE
gujaf-40	205	2	2020	DATE
gujaf-40	205	3	14 motwani	QUANTITY
gujaf-40	205	4	s. s.	PERSON
gujaf-40	205	5	pandya	PERSON
gujaf-40	205	6	h. b.	PERSON
gujaf-40	205	7	2016	DATE
gujaf-40	206	1	indian	NORP
gujaf-40	207	1	international journal of research	ORG
gujaf-40	207	2	5(2	DATE
gujaf-40	207	3	1420	CARDINAL
gujaf-40	208	1	nasiru	ORG
gujaf-40	208	2	a. k.	PERSON
gujaf-40	208	3	abdulrahman	GPE
gujaf-40	208	4	b. s.	PERSON
gujaf-40	208	5	babangida	GPE
gujaf-40	208	6	m. a.	PERSON
gujaf-40	208	7	abubakar	PERSON
gujaf-40	208	8	s. y.	PERSON
gujaf-40	208	9	2020	DATE
gujaf-40	209	1	nigeria	GPE
gujaf-40	210	1	iosr journal of business and management	ORG
gujaf-40	210	2	22(1	TIME
gujaf-40	210	3	01-08	PERCENT
gujaf-40	210	4	i. &arjowo	ORG
gujaf-40	210	5	i. s.	PERSON
gujaf-40	210	6	2014	DATE
gujaf-40	213	1	3(3	CARDINAL
gujaf-40	213	2	225	CARDINAL
gujaf-40	213	3	omesi,	ORG
gujaf-40	213	4	i. &berembo	ORG
gujaf-40	213	5	a. p.	PERSON
gujaf-40	213	6	2020).social	CARDINAL
gujaf-40	213	7	nigeria	GPE
gujaf-40	213	8	2012-2017	DATE
gujaf-40	214	1	european journal of business, economics	ORG
gujaf-40	214	2	8(1	CARDINAL
gujaf-40	214	3	29	CARDINAL
gujaf-40	214	4	sahaay	GPE
gujaf-40	214	5	c.j.	GPE
gujaf-40	214	6	2004	DATE
gujaf-40	215	1	journal of business ethics	ORG
gujaf-40	215	2	120	CARDINAL
gujaf-40	215	3	1-11	DATE
gujaf-40	216	1	a. &sethi	ORG
gujaf-40	216	2	1974).an	CARDINAL
gujaf-40	217	1	california melville	PERSON
gujaf-40	218	1	syder	PERSON
gujaf-40	218	2	i. d.	PERSON
gujaf-40	218	3	g. n.	PERSON
gujaf-40	218	4	akani	NORP
gujaf-40	218	5	f. n.	PERSON
gujaf-40	218	6	2020	DATE
gujaf-40	219	1	nigeria	GPE
gujaf-40	220	1	international journal of management sciences	ORG
gujaf-40	220	2	44	DATE
gujaf-40	220	3	57	CARDINAL
gujaf-40	220	4	http://dx.doi.org/10.1007/s10551-%09013-%091637-y	ORG