id	sid	eid	entity	type
gujaf-41	1	1	gusau journal of accounting	ORG
gujaf-41	1	2	1	CARDINAL
gujaf-41	1	3	2	CARDINAL
gujaf-41	1	4	october	DATE
gujaf-41	1	5	2020	DATE
gujaf-41	1	6	2756-665x	CARDINAL
gujaf-41	1	7	social sciences	ORG
gujaf-41	1	8	federal university gusau	ORG
gujaf-41	1	9	zamfara state	GPE
gujaf-41	1	10	nigeria gusau journal of accounting	ORG
gujaf-41	2	1	2, october,	DATE
gujaf-41	2	2	2020 1	DATE
gujaf-41	2	3	nigeria	GPE
gujaf-41	2	4	joseph department of accounting ahmadu bello university	ORG
gujaf-41	2	5	zaria tel	PERSON
gujaf-41	2	6	08179241220	DATE
gujaf-41	3	1	solomon chiemeka department of	ORG
gujaf-41	3	2	kaduna state university	ORG
gujaf-41	3	3	08068491849	DATE
gujaf-41	3	4	the day to day	DATE
gujaf-41	4	1	nigeria	GPE
gujaf-41	5	1	8 years	DATE
gujaf-41	5	2	2011-2018	DATE
gujaf-41	6	1	11	CARDINAL
gujaf-41	7	1	gls	ORG
gujaf-41	7	2	nigeria	GPE
gujaf-41	7	3	nigeria	GPE
gujaf-41	8	1	nigeria	GPE
gujaf-41	9	1	nigeria	GPE
gujaf-41	11	1	nigeria	GPE
gujaf-41	12	1	1	CARDINAL
gujaf-41	15	1	2, october	DATE
gujaf-41	15	2	2	CARDINAL
gujaf-41	18	1	owolabi & alu	ORG
gujaf-41	18	2	2012	DATE
gujaf-41	19	1	rehn	PERSON
gujaf-41	19	2	2012	DATE
gujaf-41	23	1	stephen, 2012	DATE
gujaf-41	24	1	2015	DATE
gujaf-41	26	1	wang	ORG
gujaf-41	26	2	2002	DATE
gujaf-41	28	1	van horne	PERSON
gujaf-41	28	2	1995	DATE
gujaf-41	31	1	2, october,	DATE
gujaf-41	31	2	2020 3	DATE
gujaf-41	31	3	a year	DATE
gujaf-41	31	4	the current year	DATE
gujaf-41	31	5	uyar	ORG
gujaf-41	31	6	2009	DATE
gujaf-41	32	1	falope	ORG
gujaf-41	32	2	2009	DATE
gujaf-41	34	1	stephen, 2012	DATE
gujaf-41	35	1	three	CARDINAL
gujaf-41	36	1	first	ORDINAL
gujaf-41	37	1	secondly	ORDINAL
gujaf-41	37	2	daily	DATE
gujaf-41	38	1	stephen	PERSON
gujaf-41	38	2	2012	DATE
gujaf-41	39	1	2014	DATE
gujaf-41	40	1	nigeria	GPE
gujaf-41	40	2	nigerians	NORP
gujaf-41	40	3	nigeria	GPE
gujaf-41	41	1	the last decades	DATE
gujaf-41	43	1	oando nigeria plc	ORG
gujaf-41	43	2	two	CARDINAL
gujaf-41	43	3	reuters	ORG
gujaf-41	43	4	2018	DATE
gujaf-41	44	1	two	CARDINAL
gujaf-41	44	2	the nigerian stock exchange	ORG
gujaf-41	44	3	the last 10 years	DATE
gujaf-41	45	1	2, october,	DATE
gujaf-41	45	2	2020 4	DATE
gujaf-41	45	3	two	CARDINAL
gujaf-41	45	4	2007	DATE
gujaf-41	46	1	nigerian	NORP
gujaf-41	47	1	gls	ORG
gujaf-41	47	2	nigeria	GPE
gujaf-41	49	1	nigeria	GPE
gujaf-41	49	2	2018	DATE
gujaf-41	49	3	nigeria	GPE
gujaf-41	49	4	pakistan	GPE
gujaf-41	49	5	shah & sana	ORG
gujaf-41	49	6	2006	DATE
gujaf-41	50	1	nigeria	GPE
gujaf-41	51	1	nigerian	NORP
gujaf-41	51	2	nigeria	GPE
gujaf-41	52	1	nigeria	GPE
gujaf-41	54	1	nigeria	GPE
gujaf-41	55	1	nigeria	GPE
gujaf-41	56	1	nigeria	GPE
gujaf-41	56	2	nigeria	GPE
gujaf-41	57	1	gusau journal of accounting	ORG
gujaf-41	58	1	2, october,	DATE
gujaf-41	58	2	5	CARDINAL
gujaf-41	58	3	six	CARDINAL
gujaf-41	60	1	nigeria	GPE
gujaf-41	61	1	nigerian	NORP
gujaf-41	61	2	31st december, 2018	DATE
gujaf-41	62	1	a period of eight years	DATE
gujaf-41	62	2	2011-2018	DATE
gujaf-41	63	1	nigerian	NORP
gujaf-41	63	2	the year 2014	DATE
gujaf-41	63	3	nigeria	GPE
gujaf-41	64	1	four	CARDINAL
gujaf-41	65	1	2	CARDINAL
gujaf-41	65	2	nasr	PERSON
gujaf-41	65	3	2007	DATE
gujaf-41	65	4	pakistani	NORP
gujaf-41	66	1	pearson	PERSON
gujaf-41	68	1	usama	PERSON
gujaf-41	68	2	2012	DATE
gujaf-41	68	3	nasr	PERSON
gujaf-41	68	4	2007	DATE
gujaf-41	68	5	pakistani	NORP
gujaf-41	68	6	18	CARDINAL
gujaf-41	68	7	karachi stock exchange	ORG
gujaf-41	68	8	a period of 5 years	DATE
gujaf-41	68	9	2006-2010	DATE
gujaf-41	71	1	2, october,	DATE
gujaf-41	71	2	6	CARDINAL
gujaf-41	72	1	john	PERSON
gujaf-41	72	2	2014	DATE
gujaf-41	72	3	nigeria	GPE
gujaf-41	72	4	the period of 9 years	DATE
gujaf-41	72	5	2000-2009	DATE
gujaf-41	73	1	sixty	CARDINAL
gujaf-41	73	2	237	CARDINAL
gujaf-41	74	1	nigeria	GPE
gujaf-41	75	1	mukolu	PERSON
gujaf-41	75	2	2013	DATE
gujaf-41	75	3	nigerian	NORP
gujaf-41	75	4	120	CARDINAL
gujaf-41	75	5	ten years (2002 and 2011	DATE
gujaf-41	77	1	nigeria	GPE
gujaf-41	78	1	zainab et al	PERSON
gujaf-41	78	2	2020	DATE
gujaf-41	78	3	nigeria	GPE
gujaf-41	80	1	nigeria	GPE
gujaf-41	80	2	31st december,	DATE
gujaf-41	80	3	2017	DATE
gujaf-41	81	1	nigeria	GPE
gujaf-41	82	1	nigeria	GPE
gujaf-41	83	1	nigeria	GPE
gujaf-41	84	1	2015	CARDINAL
gujaf-41	84	2	days	DATE
gujaf-41	85	1	8	CARDINAL
gujaf-41	85	2	kenya gusau journal of accounting	ORG
gujaf-41	86	1	2, october,	DATE
gujaf-41	86	2	2020 7	DATE
gujaf-41	86	3	2008-2013	DATE
gujaf-41	87	1	earson	ORG
gujaf-41	87	2	kenya	GPE
gujaf-41	88	1	abdul	PERSON
gujaf-41	88	2	talat	PERSON
gujaf-41	88	3	mahmood	PERSON
gujaf-41	88	4	2010	DATE
gujaf-41	89	1	204	CARDINAL
gujaf-41	89	2	pakistan	GPE
gujaf-41	89	3	the period 1998	DATE
gujaf-41	89	4	karachi stock exchange	ORG
gujaf-41	91	1	days	DATE
gujaf-41	92	1	nasr	PERSON
gujaf-41	92	2	2007	DATE
gujaf-41	92	3	days	DATE
gujaf-41	92	4	94	CARDINAL
gujaf-41	92	5	pakistani	NORP
gujaf-41	92	6	6 years	DATE
gujaf-41	92	7	1999-2004	DATE
gujaf-41	93	1	wcm	ORG
gujaf-41	94	1	less than 10 years	DATE
gujaf-41	95	1	nigeria	GPE
gujaf-41	95	2	many years	DATE
gujaf-41	95	3	2.2	CARDINAL
gujaf-41	96	1	the usual gusau journal of accounting	ORG
gujaf-41	97	1	2, october,	DATE
gujaf-41	97	2	2020 8	DATE
gujaf-41	99	1	3	CARDINAL
gujaf-41	99	2	nigeria	GPE
gujaf-41	102	1	annual	DATE
gujaf-41	102	2	nigeria	GPE
gujaf-41	103	1	11	CARDINAL
gujaf-41	103	2	nigeria	GPE
gujaf-41	103	3	31st december,	DATE
gujaf-41	103	4	2018	DATE
gujaf-41	107	1	11.2	CARDINAL
gujaf-41	108	1	3.1	CARDINAL
gujaf-41	115	1	t gusau journal of accounting	ORG
gujaf-41	116	1	2, october,	DATE
gujaf-41	116	2	2020 9	DATE
gujaf-41	116	3	3.1	CARDINAL
gujaf-41	117	1	2015	CARDINAL
gujaf-41	117	2	ccc	DATE
gujaf-41	118	1	apd gugong	PERSON
gujaf-41	118	2	alibaba	GPE
gujaf-41	118	3	2019	DATE
gujaf-41	118	4	usama	PERSON
gujaf-41	118	5	2012	DATE
gujaf-41	118	6	john	PERSON
gujaf-41	118	7	2014	DATE
gujaf-41	118	8	2006	DATE
gujaf-41	118	9	alibaba	GPE
gujaf-41	118	10	2019	DATE
gujaf-41	118	11	2020	DATE
gujaf-41	122	1	4	CARDINAL
gujaf-41	122	2	4.1	CARDINAL
gujaf-41	122	3	4.1	CARDINAL
gujaf-41	123	1	2, october,	DATE
gujaf-41	123	2	2020 10	DATE
gujaf-41	125	1	4.538	CARDINAL
gujaf-41	125	2	2.425	CARDINAL
gujaf-41	125	3	9.549	CARDINAL
gujaf-41	125	4	10.55	CARDINAL
gujaf-41	125	5	15.56	CARDINAL
gujaf-41	125	6	2.923	MONEY
gujaf-41	125	7	acp 88	PRODUCT
gujaf-41	125	8	1.301	CARDINAL
gujaf-41	125	9	3.810	CARDINAL
gujaf-41	125	10	88	CARDINAL
gujaf-41	125	11	88 16.65	CARDINAL
gujaf-41	125	12	1.215	CARDINAL
gujaf-41	125	13	4.1	CARDINAL
gujaf-41	125	14	nigeria	GPE
gujaf-41	125	15	0.016	CARDINAL
gujaf-41	125	16	0.014	CARDINAL
gujaf-41	125	17	-0.03	CARDINAL
gujaf-41	125	18	0.05	CARDINAL
gujaf-41	126	1	nigeria	GPE
gujaf-41	126	2	between 0.016	CARDINAL
gujaf-41	126	3	-0.03	CARDINAL
gujaf-41	126	4	0.05	CARDINAL
gujaf-41	126	5	0.014	CARDINAL
gujaf-41	127	1	4.538	CARDINAL
gujaf-41	128	1	0.547	CARDINAL
gujaf-41	129	1	23.59	CARDINAL
gujaf-41	129	2	9.520	CARDINAL
gujaf-41	129	3	10 and 60	CARDINAL
gujaf-41	130	1	9.520	CARDINAL
gujaf-41	130	2	9.520	CARDINAL
gujaf-41	130	3	23.59	CARDINAL
gujaf-41	131	1	2.425	CARDINAL
gujaf-41	131	2	9.549	CARDINAL
gujaf-41	132	1	4.1	CARDINAL
gujaf-41	132	2	7 days	DATE
gujaf-41	132	3	16 days	DATE
gujaf-41	132	4	10.553	CARDINAL
gujaf-41	132	5	2.075	CARDINAL
gujaf-41	133	1	about 11%	PERCENT
gujaf-41	133	2	2 days	DATE
gujaf-41	134	1	16 days	DATE
gujaf-41	135	1	0.703	CARDINAL
gujaf-41	135	2	zero	CARDINAL
gujaf-41	136	1	2.923	CARDINAL
gujaf-41	137	1	2, october,	DATE
gujaf-41	137	2	2020 11	DATE
gujaf-41	137	3	±3	ORG
gujaf-41	138	1	4.1	CARDINAL
gujaf-41	138	2	1 and 6 days	DATE
gujaf-41	139	1	1.989 days	DATE
gujaf-41	139	2	1.301 days	DATE
gujaf-41	140	1	1.301 days	DATE
gujaf-41	140	2	one day	DATE
gujaf-41	140	3	6 days	DATE
gujaf-41	141	1	0.977	CARDINAL
gujaf-41	141	2	zero	CARDINAL
gujaf-41	141	3	3.810	CARDINAL
gujaf-41	142	1	days	DATE
gujaf-41	142	2	2.142	CARDINAL
gujaf-41	142	3	1.769	CARDINAL
gujaf-41	143	1	days	DATE
gujaf-41	143	2	1 day	DATE
gujaf-41	143	3	13 days	DATE
gujaf-41	144	1	1.769	CARDINAL
gujaf-41	145	1	2.985	CARDINAL
gujaf-41	145	2	zero	CARDINAL
gujaf-41	145	3	0	CARDINAL
gujaf-41	145	4	kurtosis17.891	NORP
gujaf-41	145	5	±3	ORG
gujaf-41	146	1	16.656	CARDINAL
gujaf-41	146	2	11.7	CARDINAL
gujaf-41	146	3	21.21	CARDINAL
gujaf-41	147	1	3.430	CARDINAL
gujaf-41	149	1	0.1509	CARDINAL
gujaf-41	150	1	1.215	CARDINAL
gujaf-41	151	1	2, october,	DATE
gujaf-41	151	2	2020 12	DATE
gujaf-41	151	3	±3	ORG
gujaf-41	153	1	4.2	CARDINAL
gujaf-41	153	2	4.2	CARDINAL
gujaf-41	153	3	ccc apdr acp apir fs	PERSON
gujaf-41	153	4	1	CARDINAL
gujaf-41	154	1	0.0000	CARDINAL
gujaf-41	154	2	1	CARDINAL
gujaf-41	154	3	0.0001	CARDINAL
gujaf-41	154	4	0.1443	CARDINAL
gujaf-41	154	5	1 acp 0.3542	QUANTITY
gujaf-41	154	6	0.0007	CARDINAL
gujaf-41	154	7	0.4292	CARDINAL
gujaf-41	154	8	0.0225	CARDINAL
gujaf-41	154	9	1	CARDINAL
gujaf-41	154	10	0.9498	CARDINAL
gujaf-41	154	11	0.3977	CARDINAL
gujaf-41	154	12	0.0001	CARDINAL
gujaf-41	154	13	0.0029	CARDINAL
gujaf-41	154	14	0.1497	CARDINAL
gujaf-41	154	15	0.1638	CARDINAL
gujaf-41	154	16	1 fs 0.0499	QUANTITY
gujaf-41	154	17	0.4760	CARDINAL
gujaf-41	154	18	0.0076	CARDINAL
gujaf-41	154	19	0.9441	ORG
gujaf-41	154	20	0.0237	CARDINAL
gujaf-41	154	21	0.8267	CARDINAL
gujaf-41	154	22	0.4958	CARDINAL
gujaf-41	154	23	1	CARDINAL
gujaf-41	154	24	4.3	CARDINAL
gujaf-41	154	25	nigeria	GPE
gujaf-41	154	26	1%	PERCENT
gujaf-41	154	27	0.0000	CARDINAL
gujaf-41	156	1	4.3	CARDINAL
gujaf-41	157	1	1%	PERCENT
gujaf-41	157	2	0.0001	CARDINAL
gujaf-41	158	1	two	CARDINAL
gujaf-41	159	1	gusau journal of accounting	ORG
gujaf-41	160	1	2, october,	DATE
gujaf-41	160	2	2020 13	DATE
gujaf-41	160	3	0.3542	CARDINAL
gujaf-41	161	1	1%	PERCENT
gujaf-41	161	2	0.0007	CARDINAL
gujaf-41	162	1	two	CARDINAL
gujaf-41	163	1	nigeria	GPE
gujaf-41	164	1	0.9498	CARDINAL
gujaf-41	165	1	0.0499	MONEY
gujaf-41	166	1	0.0499	MONEY
gujaf-41	166	2	0.6441	CARDINAL
gujaf-41	167	1	4.3	CARDINAL
gujaf-41	167	2	4.3	CARDINAL
gujaf-41	167	3	1.16	CARDINAL
gujaf-41	167	4	1.09	CARDINAL
gujaf-41	167	5	0.934269 acp	PRODUCT
gujaf-41	167	6	1.30	CARDINAL
gujaf-41	167	7	0.771628	ORG
gujaf-41	167	8	1.01	CARDINAL
gujaf-41	167	9	0.991310	PERSON
gujaf-41	167	10	1.19 0.838003	CARDINAL
gujaf-41	167	11	1.15	CARDINAL
gujaf-41	167	12	2.36	CARDINAL
gujaf-41	167	13	0.1245 hausman chi2	PERSON
gujaf-41	167	14	17.15	CARDINAL
gujaf-41	167	15	0.0088	CARDINAL
gujaf-41	167	16	4.3	CARDINAL
gujaf-41	167	17	0.771628	ORG
gujaf-41	167	18	1.30	CARDINAL
gujaf-41	168	1	less than 10	CARDINAL
gujaf-41	168	2	less than 1.0	CARDINAL
gujaf-41	168	3	0.01	CARDINAL
gujaf-41	169	1	the gusau journal of accounting	ORG
gujaf-41	170	1	2, october,	DATE
gujaf-41	170	2	2020 14	DATE
gujaf-41	170	3	1.0	CARDINAL
gujaf-41	170	4	10	CARDINAL
gujaf-41	171	1	cook-weisberg	PERSON
gujaf-41	171	2	2.36	CARDINAL
gujaf-41	171	3	the chi square	FAC
gujaf-41	171	4	0.1245	CARDINAL
gujaf-41	172	1	cook-weisberg	PERSON
gujaf-41	173	1	linear	ORG
gujaf-41	173	2	1995	DATE
gujaf-41	175	1	hausman	PERSON
gujaf-41	175	2	1995	DATE
gujaf-41	177	1	0.1614	ORG
gujaf-41	179	1	appendix a. 4.4	PERSON
gujaf-41	179	2	4.4	CARDINAL
gujaf-41	181	1	2, october,	DATE
gujaf-41	181	2	15	CARDINAL
gujaf-41	181	3	0.5410	CARDINAL
gujaf-41	181	4	23.53	CARDINAL
gujaf-41	181	5	0.0000	CARDINAL
gujaf-41	181	6	4.4	CARDINAL
gujaf-41	181	7	54.10%	PERCENT
gujaf-41	181	8	nigeria	GPE
gujaf-41	182	1	23.53	CARDINAL
gujaf-41	182	2	1%	PERCENT
gujaf-41	182	3	0.0000	CARDINAL
gujaf-41	183	1	99%	PERCENT
gujaf-41	183	2	only 1%	PERCENT
gujaf-41	184	1	4.4.1	CARDINAL
gujaf-41	184	2	5.15	CARDINAL
gujaf-41	184	3	1%	PERCENT
gujaf-41	184	4	0.000	CARDINAL
gujaf-41	185	1	nigeria	GPE
gujaf-41	186	1	one-day	DATE
gujaf-41	186	2	the number of days	DATE
gujaf-41	186	3	ccc	GPE
gujaf-41	186	4	.09%	PERCENT
gujaf-41	188	1	first	ORDINAL
gujaf-41	188	2	90%	PERCENT
gujaf-41	190	1	nasr	PERSON
gujaf-41	190	2	2007	DATE
gujaf-41	190	3	torgheh	GPE
gujaf-41	190	4	2008	DATE
gujaf-41	191	1	usama	PERSON
gujaf-41	191	2	2012	DATE
gujaf-41	191	3	kumar	PERSON
gujaf-41	191	4	2011	DATE
gujaf-41	192	1	gusau journal of accounting	ORG
gujaf-41	193	1	2, october,	DATE
gujaf-41	193	2	16 4.4.2	CARDINAL
gujaf-41	193	3	-2.88	ORG
gujaf-41	193	4	0.005	CARDINAL
gujaf-41	194	1	nigeria	GPE
gujaf-41	195	1	every one percent	PERCENT
gujaf-41	195	2	1%	PERCENT
gujaf-41	195	3	nigeria	GPE
gujaf-41	195	4	0.17%	PERCENT
gujaf-41	197	1	2	CARDINAL
gujaf-41	197	2	99%	PERCENT
gujaf-41	197	3	ho2	ORG
gujaf-41	199	1	2010	DATE
gujaf-41	199	2	durer (	ORG
gujaf-41	199	3	2011	DATE
gujaf-41	200	1	el-maude	GPE
gujaf-41	200	2	2016	DATE
gujaf-41	200	3	kumar	PERSON
gujaf-41	200	4	2011	DATE
gujaf-41	201	1	4.4.3	CARDINAL
gujaf-41	201	2	acp	PRODUCT
gujaf-41	201	3	5%	PERCENT
gujaf-41	202	1	2.08	CARDINAL
gujaf-41	202	2	0.041	CARDINAL
gujaf-41	202	3	0.0021921	CARDINAL
gujaf-41	203	1	0.2%	PERCENT
gujaf-41	203	2	nigeria	GPE
gujaf-41	203	3	at least 1%	PERCENT
gujaf-41	206	1	fourth	ORDINAL
gujaf-41	206	2	95%	PERCENT
gujaf-41	207	1	3	CARDINAL
gujaf-41	208	1	2013	DATE
gujaf-41	208	2	2010	DATE
gujaf-41	208	3	2016	DATE
gujaf-41	208	4	2015	CARDINAL
gujaf-41	208	5	karaduman et al	PERSON
gujaf-41	209	1	2011	DATE
gujaf-41	209	2	kumar	PERSON
gujaf-41	209	3	2011	DATE
gujaf-41	210	1	4.4.4	CARDINAL
gujaf-41	211	1	2, october,	DATE
gujaf-41	211	2	2020 17	DATE
gujaf-41	211	3	4.4	CARDINAL
gujaf-41	211	4	0.08	CARDINAL
gujaf-41	211	5	0.000059	ORG
gujaf-41	211	6	0.939	CARDINAL
gujaf-41	212	1	nigeria	GPE
gujaf-41	213	1	one-day	DATE
gujaf-41	213	2	.0059	GPE
gujaf-41	215	1	4	CARDINAL
gujaf-41	215	2	nigeria	GPE
gujaf-41	216	1	2013	DATE
gujaf-41	216	2	qasim	PERSON
gujaf-41	216	3	2011	DATE
gujaf-41	216	4	2010	DATE
gujaf-41	217	1	2008	DATE
gujaf-41	217	2	2015	CARDINAL
gujaf-41	219	1	0.120	CARDINAL
gujaf-41	220	1	nigeria	GPE
gujaf-41	220	2	every one percent	PERCENT
gujaf-41	220	3	1%	PERCENT
gujaf-41	220	4	nigeria	GPE
gujaf-41	221	1	5	CARDINAL
gujaf-41	221	2	nigeria	GPE
gujaf-41	222	1	acp	PRODUCT
gujaf-41	223	1	2, october,	DATE
gujaf-41	223	2	18	CARDINAL
gujaf-41	223	3	nigeria	GPE
gujaf-41	224	1	nigeria	GPE
gujaf-41	225	1	i.	PERSON
gujaf-41	225	2	nigeria	GPE
gujaf-41	230	1	nigeria	GPE
gujaf-41	232	1	nigeria	GPE
gujaf-41	233	1	o. &mukolu	ORG
gujaf-41	233	2	m.o,	GPE
gujaf-41	233	3	2013	DATE
gujaf-41	234	1	nigeria	GPE
gujaf-41	234	2	international journal of business and	ORG
gujaf-41	234	3	2	CARDINAL
gujaf-41	234	4	6	CARDINAL
gujaf-41	234	5	26	CARDINAL
gujaf-41	234	6	35	CARDINAL
gujaf-41	234	7	el-maude	ORG
gujaf-41	234	8	j. g.	PERSON
gujaf-41	234	9	a.	PERSON
gujaf-41	234	10	2015).empirical	ORDINAL
gujaf-41	234	11	0f	CARDINAL
gujaf-41	234	12	nigeria.researchers world journal of art and science,7i	ORG
gujaf-41	235	1	falope	ORG
gujaf-41	235	2	o. i.	PERSON
gujaf-41	235	3	o.t.	PERSON
gujaf-41	235	4	2009	DATE
gujaf-41	236	1	nigeria	GPE
gujaf-41	236	2	3	CARDINAL
gujaf-41	236	3	73	CARDINAL
gujaf-41	236	4	84	CARDINAL
gujaf-41	237	1	gusau journal of accounting	ORG
gujaf-41	238	1	2, october,	DATE
gujaf-41	238	2	19	CARDINAL
gujaf-41	238	3	gill, a. nahum	ORG
gujaf-41	238	4	2010	DATE
gujaf-41	239	1	fromthe united states	GPE
gujaf-41	240	1	business and economics journal	ORG
gujaf-41	240	2	2010(10	CARDINAL
gujaf-41	241	1	gugong	PERSON
gujaf-41	241	2	b.k.	GPE
gujaf-41	241	3	j. & alibaba	ORG
gujaf-41	241	4	e.	PERSON
gujaf-41	241	5	2019	DATE
gujaf-41	242	1	nigeria	GPE
gujaf-41	243	1	kogi state university research journal of accounting	ORG
gujaf-41	244	1	2	CARDINAL
gujaf-41	244	2	2	CARDINAL
gujaf-41	244	3	december 2019	DATE
gujaf-41	244	4	0442-01489	DATE
gujaf-41	244	5	b.k.	GPE
gujaf-41	244	6	alibaba	GPE
gujaf-41	244	7	e. & aitimon	ORG
gujaf-41	244	8	j. (	PERSON
gujaf-41	244	9	2019	DATE
gujaf-41	245	1	nigeria	GPE
gujaf-41	246	1	kogi state university research journal of accounting	ORG
gujaf-41	247	1	2	CARDINAL
gujaf-41	247	2	2	CARDINAL
gujaf-41	247	3	december 2019	DATE
gujaf-41	247	4	0442-01489	DATE
gujaf-41	247	5	d. n.	PERSON
gujaf-41	247	6	1995	DATE
gujaf-41	247	7	mcgraw-hill	ORG
gujaf-41	247	8	new delhi	GPE
gujaf-41	248	1	hoang	GPE
gujaf-41	248	2	t.	GPE
gujaf-41	248	3	2015	CARDINAL
gujaf-41	249	1	hose	PERSON
gujaf-41	250	1	karaduman	PERSON
gujaf-41	250	2	halil	PERSON
gujaf-41	250	3	o. & salih	ORG
gujaf-41	250	4	2011	DATE
gujaf-41	252	1	international research journal	ORG
gujaf-41	252	2	1450-2887	CARDINAL
gujaf-41	252	3	i. &tryfonidis	ORG
gujaf-41	252	4	d.	NORP
gujaf-41	252	5	mauritian	NORP
gujaf-41	252	6	2(2	CARDINAL
gujaf-41	252	7	45	CARDINAL
gujaf-41	252	8	i.	PERSON
gujaf-41	252	9	the athens stock exchange	ORG
gujaf-41	252	10	journal of financial management	ORG
gujaf-41	252	11	19(1	CARDINAL
gujaf-41	252	12	32	CARDINAL
gujaf-41	253	1	a.	PERSON
gujaf-41	253	2	2007	DATE
gujaf-41	255	1	40	DATE
gujaf-41	255	2	3	CARDINAL
gujaf-41	256	1	osundina	PERSON
gujaf-41	256	2	j. a.	PERSON
gujaf-41	256	3	2014	DATE
gujaf-41	256	4	nigeria	GPE
gujaf-41	256	5	european journal of accounting	ORG
gujaf-41	256	6	2(3	CARDINAL
gujaf-41	256	7	10	CARDINAL
gujaf-41	256	8	s.a, &alu	ORG
gujaf-41	256	9	2012).effective	CARDINAL
gujaf-41	256	10	nigeria	GPE
gujaf-41	257	1	2(6	CARDINAL
gujaf-41	257	2	55	CARDINAL
gujaf-41	257	3	k.	PERSON
gujaf-41	257	4	2013	DATE
gujaf-41	258	1	sri lanka	GPE
gujaf-41	259	1	international journal of techonological exploration	ORG
gujaf-41	259	2	161	CARDINAL
gujaf-41	260	1	gusau journal of accounting	ORG
gujaf-41	261	1	2, october,	DATE
gujaf-41	261	2	2020	DATE
gujaf-41	261	3	20	CARDINAL
gujaf-41	261	4	qasim	NORP
gujaf-41	261	5	s.	PERSON
gujaf-41	261	6	ramiz r.	PERSON
gujaf-41	261	7	2011	DATE
gujaf-41	261	8	pakistan.interdisciplinary	ORG
gujaf-41	261	9	1	CARDINAL
gujaf-41	261	10	95	CARDINAL
gujaf-41	262	1	o. s. & john.	ORG
gujaf-41	263	1	a. a.	PERSON
gujaf-41	263	2	2014	DATE
gujaf-41	264	1	nigeria	GPE
gujaf-41	265	1	5(14	CARDINAL
gujaf-41	265	2	a. & nasr	ORG
gujaf-41	265	3	m.	PERSON
gujaf-41	265	4	2007).working	CARDINAL
gujaf-41	265	5	pakistani	NORP
gujaf-41	265	6	3(1)279300	CARDINAL
gujaf-41	266	1	rehman	PERSON
gujaf-41	266	2	m. z. khan	PERSON
gujaf-41	266	3	m. n.and khokhar	ORG
gujaf-41	266	4	i.	PERSON
gujaf-41	266	5	2015).investigating	CARDINAL
gujaf-41	266	6	saudi stock exchange	ORG
gujaf-41	266	7	5(3	CARDINAL
gujaf-41	266	8	159173	DATE
gujaf-41	267	1	e.	PERSON
gujaf-41	267	2	2012	DATE
gujaf-41	268	1	helsinki rezazade	PERSON
gujaf-41	268	2	k.	PERSON
gujaf-41	268	3	tehran stock international journal of marketing	ORG
gujaf-41	268	4	financial services & management	ORG
gujaf-41	268	5	3(5	CARDINAL
gujaf-41	268	6	132	CARDINAL
gujaf-41	269	1	reuters	ORG
gujaf-41	269	2	2018	DATE
gujaf-41	270	1	https://www.reuters.com/article/nigeria-oando/update-2-nigeriasoando-and-key-shareholder-settle-long-running-dispute-idusl8n1ph5j9	PERSON
gujaf-41	271	1	january 22, 2018	DATE
gujaf-41	272	1	a. k.	PERSON
gujaf-41	272	2	kumar	PERSON
gujaf-41	272	3	2011	DATE
gujaf-41	273	1	india	GPE
gujaf-41	274	1	12(1	CARDINAL
gujaf-41	274	2	159	CARDINAL
gujaf-41	275	1	shah, a. & sana	ORG
gujaf-41	275	2	a.	PERSON
gujaf-41	275	3	pakistan.european journal of scientific research.15	ORG
gujaf-41	275	4	3	CARDINAL
gujaf-41	275	5	301 -307	DATE
gujaf-41	275	6	soheila	PERSON
gujaf-41	275	7	h.	PERSON
gujaf-41	275	8	torgheh	GPE
gujaf-41	275	9	s.	PERSON
gujaf-41	275	10	2008	DATE
gujaf-41	276	1	iran	GPE
gujaf-41	276	2	al-zahra university	ORG
gujaf-41	277	1	stephen	PERSON
gujaf-41	277	2	k. k.	PERSON
gujaf-41	277	3	2012	DATE
gujaf-41	277	4	nairobi securities exchange	ORG
gujaf-41	279	1	2, october,	DATE
gujaf-41	279	2	2020 21	DATE
gujaf-41	279	3	kabarak university	ORG
gujaf-41	279	4	usama	PERSON
gujaf-41	279	5	2012	DATE
gujaf-41	280	1	kse	WORK_OF_ART
gujaf-41	280	2	karachi stock exchange	ORG
gujaf-41	281	1	arabian journal of business and management review	ORG
gujaf-41	281	2	july 2012	DATE
gujaf-41	281	3	1(12	CARDINAL
gujaf-41	282	1	uyar	PERSON
gujaf-41	282	2	a.	PERSON
gujaf-41	282	3	2009	DATE
gujaf-41	283	1	turkey	GPE
gujaf-41	284	1	international research journal	ORG
gujaf-41	285	1	24	CARDINAL
gujaf-41	286	1	van horne	PERSON
gujaf-41	286	2	j. c., &wachowicz	PERSON
gujaf-41	286	3	j.m.	GPE
gujaf-41	286	4	2004	DATE
gujaf-41	287	1	management.eleventh	LAW
gujaf-41	287	2	prentice hall inc	ORG
gujaf-41	288	1	van horne	PERSON
gujaf-41	288	2	j. c. (	PERSON
gujaf-41	288	3	1995	DATE
gujaf-41	289	1	new jersey	GPE
gujaf-41	289	2	prentice hall	ORG
gujaf-41	289	3	englewood cliffs	GPE
gujaf-41	290	1	wang	PERSON
gujaf-41	290	2	2002	DATE
gujaf-41	291	1	japan	GPE
gujaf-41	291	2	taiwan	GPE
gujaf-41	292	1	journal of multinational financial	ORG
gujaf-41	292	2	159	CARDINAL
gujaf-41	293	1	zainab r. & helen a.	ORG
gujaf-41	293	2	amuche p.	PERSON
gujaf-41	293	3	2020	DATE
gujaf-41	293	4	nigeria	GPE
gujaf-41	294	1	ilorin journal of human resource management	ORG
gujaf-41	294	2	no.1	ORG
gujaf-41	294	3	2020	DATE