id	sid	eid	entity	type
gujaf-412	1	1	microsoft	ORG
gujaf-412	1	2	hassan gujaf vol	PERSON
gujaf-412	1	3	6	CARDINAL
gujaf-412	1	4	2 april	DATE
gujaf-412	1	5	hassan 2222[1	PERSON
gujaf-412	1	6	vol.6	NORP
gujaf-412	1	7	2, april,	DATE
gujaf-412	1	8	2025	DATE
gujaf-412	2	1	6	CARDINAL
gujaf-412	2	2	1, april,	DATE
gujaf-412	2	3	2025	CARDINAL
gujaf-412	2	4	2756-665x	CARDINAL
gujaf-412	2	5	social sciences	ORG
gujaf-412	2	6	federal university gusau	ORG
gujaf-412	2	7	zamfara state	GPE
gujaf-412	2	8	6	CARDINAL
gujaf-412	2	9	1 april	DATE
gujaf-412	2	10	2025	CARDINAL
gujaf-412	2	11	2756-665x	CARDINAL
gujaf-412	2	12	social sciences	ORG
gujaf-412	2	13	federal university gusau	ORG
gujaf-412	2	14	zamfara state	GPE
gujaf-412	2	15	gusau journal of accounting	ORG
gujaf-412	2	16	vol.6	NORP
gujaf-412	2	17	2, april	DATE
gujaf-412	3	1	ahmadu bello university press limited	ORG
gujaf-412	3	2	zaria kaduna	PERSON
gujaf-412	3	3	nigeria	GPE
gujaf-412	4	1	08065949711	CARDINAL
gujaf-412	4	2	069-879121	CARDINAL
gujaf-412	5	1	www.abupress.com.ng gusau journal of accounting	ORG
gujaf-412	5	2	vol.6	NORP
gujaf-412	5	3	2, april	DATE
gujaf-412	5	4	2025	CARDINAL
gujaf-412	5	5	shehu usman hassan department	PERSON
gujaf-412	6	1	muhammad mustapha	PERSON
gujaf-412	6	2	ahmadu bello university	ORG
gujaf-412	6	3	zaria	PERSON
gujaf-412	6	4	kaduna state	GPE
gujaf-412	7	1	umar farouk	PERSON
gujaf-412	7	2	federal university gusau	ORG
gujaf-412	7	3	zamfara state	GPE
gujaf-412	8	1	modu kumshe department of accounting	ORG
gujaf-412	8	2	university of maiduguri	ORG
gujaf-412	8	3	borno	GPE
gujaf-412	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-412	9	2	paul university	ORG
gujaf-412	10	1	prof kabir tahir hamid	PERSON
gujaf-412	10	2	bayero university	ORG
gujaf-412	10	3	kano	ORG
gujaf-412	11	1	prof	PERSON
gujaf-412	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-412	12	2	university of jos	ORG
gujaf-412	13	1	clifford ofurum department of accounting	ORG
gujaf-412	13	2	university of portharcourt	ORG
gujaf-412	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-412	15	2	ahmadu bello university	ORG
gujaf-412	15	3	zaria	PERSON
gujaf-412	16	1	prof	PERSON
gujaf-412	17	1	yusuf	PERSON
gujaf-412	18	1	b. rahman	PERSON
gujaf-412	18	2	lagos state university	ORG
gujaf-412	20	1	suleiman a. s. aruwa	PERSON
gujaf-412	20	2	nasarawa state university	ORG
gujaf-412	20	3	keffi	GPE
gujaf-412	22	1	muhammad junaidu	PERSON
gujaf-412	22	2	kurawa department of accounting	ORG
gujaf-412	22	3	university kano	ORG
gujaf-412	24	1	muhammad habibu sabari department	PERSON
gujaf-412	24	2	ahmadu bello university	ORG
gujaf-412	24	3	zaria.	PERSON
gujaf-412	25	1	gusau journal of accounting	ORG
gujaf-412	25	2	vol.6	NORP
gujaf-412	25	3	2, april,	DATE
gujaf-412	25	4	2025	DATE
gujaf-412	26	1	okpanachi joshua department of accounting	ORG
gujaf-412	26	2	nigerian defence academy	ORG
gujaf-412	26	3	kaduna	GPE
gujaf-412	27	1	hassan ibrahim department	PERSON
gujaf-412	27	2	ibb university	ORG
gujaf-412	27	3	niger state	GPE
gujaf-412	28	1	prof	PERSON
gujaf-412	29	1	mary okwo department of accounting	ORG
gujaf-412	29	2	enugu state university of science and technology	ORG
gujaf-412	31	1	aminu isah department of accounting	ORG
gujaf-412	31	2	bayero university	ORG
gujaf-412	31	3	kano	ORG
gujaf-412	32	1	prof	PERSON
gujaf-412	33	1	ahmadu bello department of accounting	ORG
gujaf-412	33	2	ahmadu bello university	ORG
gujaf-412	33	3	zaria	PERSON
gujaf-412	34	1	prof	PERSON
gujaf-412	35	1	musa yelwa abubakar department	PERSON
gujaf-412	35	2	usmanu danfodiyo university	ORG
gujaf-412	35	3	sokoto state	ORG
gujaf-412	36	1	prof	ORG
gujaf-412	37	1	salisu abubakar department of accounting	ORG
gujaf-412	37	2	ahmadu bello university	ORG
gujaf-412	37	3	zaria	PERSON
gujaf-412	37	4	kaduna state	GPE
gujaf-412	38	1	prof	PERSON
gujaf-412	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-412	39	2	bayero university	ORG
gujaf-412	40	1	prof	PERSON
gujaf-412	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-412	41	2	dutse	GPE
gujaf-412	41	3	jigawa state	GPE
gujaf-412	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-412	43	2	nigerian defence academy	ORG
gujaf-412	43	3	kaduna state	GPE
gujaf-412	44	1	prof	PERSON
gujaf-412	45	1	saidu adamu department of accounting	ORG
gujaf-412	47	1	american university of nigeria	ORG
gujaf-412	47	2	yola	ORG
gujaf-412	48	1	fatima	PERSON
gujaf-412	48	2	university of maiduguri	ORG
gujaf-412	48	3	borno	GPE
gujaf-412	49	1	dr.	PERSON
gujaf-412	49	2	nasiru a. ka’oje	PERSON
gujaf-412	49	3	usmanu danfodiyo university	ORG
gujaf-412	49	4	sokoto	PERSON
gujaf-412	50	1	aminu abdullahi department of accounting	ORG
gujaf-412	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-412	51	1	gusau journal of accounting	ORG
gujaf-412	51	2	vol.6	NORP
gujaf-412	51	3	2, april	DATE
gujaf-412	51	4	2025	CARDINAL
gujaf-412	51	5	nasiru yunusa department	PERSON
gujaf-412	51	6	ahmadu bello university	ORG
gujaf-412	51	7	zaria	PERSON
gujaf-412	52	1	aisha	PERSON
gujaf-412	52	2	muhammad department	PERSON
gujaf-412	52	3	ahmadu bello university	ORG
gujaf-412	52	4	zaria	PERSON
gujaf-412	53	1	lawal muhammad	PERSON
gujaf-412	53	2	ahmadu bello university	ORG
gujaf-412	53	3	zaria	PERSON
gujaf-412	54	1	bashir umar farouk	PERSON
gujaf-412	54	2	federal university gusau	ORG
gujaf-412	54	3	zamfara state	GPE
gujaf-412	55	1	dr emmanuel omokhuale department	PERSON
gujaf-412	55	2	federal university gusau	ORG
gujaf-412	56	1	state advisory board	ORG
gujaf-412	57	1	kabiru isah	PERSON
gujaf-412	57	2	bayero university kano	ORG
gujaf-412	58	1	bashir	PERSON
gujaf-412	58	2	usmanu danfodiyo university sokoto	ORG
gujaf-412	58	3	sokoto state	ORG
gujaf-412	60	1	muhammad tanko	PERSON
gujaf-412	60	2	kaduna state university	ORG
gujaf-412	60	3	kaduna	GPE
gujaf-412	61	1	usmanu danfodiyo university sokoto	ORG
gujaf-412	61	2	sokoto state	ORG
gujaf-412	63	1	aliyu sulaiman kantudu	PERSON
gujaf-412	63	2	university kano	ORG
gujaf-412	64	1	yazid kabir ibrahim	PERSON
gujaf-412	64	2	federal university gusau	ORG
gujaf-412	64	3	zamfara state	GPE
gujaf-412	65	1	gusau journal of accounting	ORG
gujaf-412	65	2	vol.6	NORP
gujaf-412	65	3	2, april	DATE
gujaf-412	65	4	2025	CARDINAL
gujaf-412	65	5	gusau journal of accounting	ORG
gujaf-412	66	1	two	CARDINAL
gujaf-412	66	2	april and october annually	DATE
gujaf-412	67	1	the department of accounting	ORG
gujaf-412	67	2	social sciences	ORG
gujaf-412	67	3	federal university gusau	ORG
gujaf-412	67	4	zamfara state	GPE
gujaf-412	67	5	nigeria	GPE
gujaf-412	67	6	islamic finance	ORG
gujaf-412	67	7	islamic	NORP
gujaf-412	68	1	english	LANGUAGE
gujaf-412	69	1	more than 15	CARDINAL
gujaf-412	69	2	a4	ORG
gujaf-412	69	3	1.5	CARDINAL
gujaf-412	69	4	12	CARDINAL
gujaf-412	70	1	25 percent	PERCENT
gujaf-412	71	1	5000	CARDINAL
gujaf-412	71	2	more than 250	CARDINAL
gujaf-412	71	3	four	CARDINAL
gujaf-412	72	1	apa 7th	PRODUCT
gujaf-412	73	1	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-412	73	2	vol.6	NORP
gujaf-412	73	3	2, april	DATE
gujaf-412	73	4	2025	CARDINAL
gujaf-412	77	1	fcmb	PERSON
gujaf-412	77	2	7278465011	DATE
gujaf-412	77	3	gusau journal of accounting	ORG
gujaf-412	77	4	a.u	PERSON
gujaf-412	77	5	federal university gusau	ORG
gujaf-412	77	6	zamfara state	GPE
gujaf-412	79	1	+2348069393824	DATE
gujaf-412	79	2	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-412	79	3	vol.6	NORP
gujaf-412	79	4	2, april	DATE
gujaf-412	79	5	2025	CARDINAL
gujaf-412	79	6	nigeria	GPE
gujaf-412	79	7	ibrahim kabir adedeji	PERSON
gujaf-412	79	8	dr ibrahim muhammed	PERSON
gujaf-412	80	1	muhammed habibu sabari	PERSON
gujaf-412	81	1	abiodun popoola	PERSON
gujaf-412	81	2	nigerian	NORP
gujaf-412	81	3	rofiat, prof	ORG
gujaf-412	81	4	sani abdullahi	PERSON
gujaf-412	81	5	dr.	PERSON
gujaf-412	81	6	ibrahim mohammed	PERSON
gujaf-412	81	7	nigeria	GPE
gujaf-412	82	1	luka mailafia	PERSON
gujaf-412	82	2	aliyu abdullahi ahmed	PERSON
gujaf-412	82	3	phd	PERSON
gujaf-412	82	4	nigeria	GPE
gujaf-412	82	5	umar salim ibrahim	PERSON
gujaf-412	82	6	abubakar musa	PERSON
gujaf-412	82	7	hamisu	GPE
gujaf-412	82	8	aisha haruna	PERSON
gujaf-412	82	9	kazeem olanrewaju	ORG
gujaf-412	82	10	babagana abba	PERSON
gujaf-412	82	11	jamilu madaki	ORG
gujaf-412	82	12	muhammad surajo abdulwahab	PERSON
gujaf-412	82	13	nigeria	GPE
gujaf-412	83	1	muhammad shehu tijjani	PERSON
gujaf-412	83	2	dr.	PERSON
gujaf-412	83	3	nasiru	PERSON
gujaf-412	83	4	nigeria	GPE
gujaf-412	84	1	erorogha akpos yikarebogha	PERSON
gujaf-412	84	2	phd	PERSON
gujaf-412	84	3	edo state	ORG
gujaf-412	84	4	nigeria	GPE
gujaf-412	85	1	efosa ehima	ORG
gujaf-412	85	2	nigeria	GPE
gujaf-412	85	3	olalekan lasisi	GPE
gujaf-412	85	4	phd	PERSON
gujaf-412	85	5	luka mailafia	PERSON
gujaf-412	85	6	phd	PERSON
gujaf-412	85	7	isah	PERSON
gujaf-412	85	8	phd	PERSON
gujaf-412	85	9	musa tijani	PERSON
gujaf-412	86	1	bashir	PERSON
gujaf-412	86	2	phd audit committee	ORG
gujaf-412	86	3	nigeria	GPE
gujaf-412	86	4	joshua selven	PERSON
gujaf-412	86	5	chai deme	PERSON
gujaf-412	86	6	joshua	PERSON
gujaf-412	86	7	nigeria	GPE
gujaf-412	86	8	deborah elaitan	PERSON
gujaf-412	86	9	ibrahim halidu	PERSON
gujaf-412	86	10	ph.d	ORG
gujaf-412	86	11	uyagu john benjamin	PERSON
gujaf-412	86	12	abdullahi ya'u usman	ORG
gujaf-412	86	13	ph.d	ORG
gujaf-412	87	1	nigeria	GPE
gujaf-412	87	2	ikponmwosa darlington	ORG
gujaf-412	87	3	jackson-akhigbe	ORG
gujaf-412	87	4	rachael e.	PERSON
gujaf-412	87	5	phd	PERSON
gujaf-412	88	1	gusau journal of accounting	ORG
gujaf-412	88	2	vol.6	NORP
gujaf-412	88	3	2, april, 2025	DATE
gujaf-412	88	4	nigerian	NORP
gujaf-412	89	1	ibrahim lawal	PERSON
gujaf-412	89	2	phd	PERSON
gujaf-412	89	3	habiba ahmed gwadabe	PERSON
gujaf-412	89	4	nigeria	GPE
gujaf-412	89	5	mohammed abdulrahman	PERSON
gujaf-412	89	6	nigeria	GPE
gujaf-412	89	7	1993–2023	CARDINAL
gujaf-412	90	1	biliqeesayoola abdulmumin	PERSON
gujaf-412	90	2	phd	PERSON
gujaf-412	90	3	nigeria	GPE
gujaf-412	90	4	maarufah abdulmalik mohammed	PERSON
gujaf-412	90	5	ph.d	NORP
gujaf-412	90	6	samira mohammed adimoha	PERSON
gujaf-412	90	7	ph.d	ORG
gujaf-412	90	8	musa a.f.	PERSON
gujaf-412	90	9	ph.d	ORG
gujaf-412	90	10	musa mohammed	PERSON
gujaf-412	90	11	ph.d	ORG
gujaf-412	90	12	ondo state	GPE
gujaf-412	90	13	nigeria	GPE
gujaf-412	90	14	timothy adegbayibi	PERSON
gujaf-412	90	15	emmanuel apeko gusau journal	PERSON
gujaf-412	90	16	vol.6	NORP
gujaf-412	90	17	2, april,	DATE
gujaf-412	90	18	2025 1	DATE
gujaf-412	90	19	nigeria	GPE
gujaf-412	90	20	kabir adedejiibrahim department	ORG
gujaf-412	92	1	dr ibrahim muhammed department	PERSON
gujaf-412	94	1	muhammed habibu sabari department of accounting a.b.u	PERSON
gujaf-412	95	1	abiodun popoola	PERSON
gujaf-412	95	2	department of economics a.b.u	ORG
gujaf-412	96	1	nigeria	GPE
gujaf-412	97	1	ten-year	DATE
gujaf-412	97	2	2014	DATE
gujaf-412	97	3	2023	CARDINAL
gujaf-412	97	4	cbn	ORG
gujaf-412	97	5	nigerian exchange	ORG
gujaf-412	97	6	securities and exchange commission	ORG
gujaf-412	97	7	sec	ORG
gujaf-412	99	1	nigeria	GPE
gujaf-412	104	1	1.0	CARDINAL
gujaf-412	106	1	gusau journal of accounting	ORG
gujaf-412	106	2	vol.6	NORP
gujaf-412	106	3	2, april	DATE
gujaf-412	106	4	2025	CARDINAL
gujaf-412	106	5	2	CARDINAL
gujaf-412	111	1	2019	DATE
gujaf-412	112	1	2021	DATE
gujaf-412	113	1	khalid	PERSON
gujaf-412	113	2	rajaguru	GPE
gujaf-412	113	3	2018	DATE
gujaf-412	114	1	the years	DATE
gujaf-412	116	1	nigerian	NORP
gujaf-412	120	1	nigeria	GPE
gujaf-412	121	1	the nigerian exchange	ORG
gujaf-412	121	2	the first quarter of 2020	DATE
gujaf-412	121	3	20.53%	PERCENT
gujaf-412	122	1	the following year	DATE
gujaf-412	122	2	between 34,000-39,000	CARDINAL
gujaf-412	122	3	the second and third quarters of the year	DATE
gujaf-412	123	1	nigerian	NORP
gujaf-412	124	1	the securities and exchange commission	ORG
gujaf-412	124	2	central bank of nigeria	ORG
gujaf-412	124	3	nigeria	GPE
gujaf-412	127	1	nigeria	GPE
gujaf-412	127	2	recent years	DATE
gujaf-412	127	3	al	ORG
gujaf-412	127	4	2021	DATE
gujaf-412	129	1	zero	CARDINAL
gujaf-412	129	2	abina & maria	ORG
gujaf-412	129	3	gusau journal of accounting	ORG
gujaf-412	129	4	vol.6	NORP
gujaf-412	129	5	2, april,	DATE
gujaf-412	129	6	3 2019	CARDINAL
gujaf-412	130	1	african	NORP
gujaf-412	130	2	adelegan, & radzewicz-bak	ORG
gujaf-412	130	3	2019	DATE
gujaf-412	131	1	nigeria	GPE
gujaf-412	131	2	al, 2018	ORG
gujaf-412	131	3	bello	ORG
gujaf-412	131	4	al	ORG
gujaf-412	131	5	2019	DATE
gujaf-412	131	6	emmanuel	PERSON
gujaf-412	131	7	2020	DATE
gujaf-412	132	1	nigeria	GPE
gujaf-412	133	1	granger causality	PERSON
gujaf-412	133	2	engle-granger	PERSON
gujaf-412	133	3	2020	DATE
gujaf-412	133	4	al	ORG
gujaf-412	134	1	2016	DATE
gujaf-412	136	1	ols	PERSON
gujaf-412	136	2	linear	ORG
gujaf-412	136	3	1992	DATE
gujaf-412	137	1	nigeria	GPE
gujaf-412	138	1	i. ho1	PERSON
gujaf-412	138	2	nigeria	GPE
gujaf-412	140	1	ho2	PERSON
gujaf-412	140	2	nigeria	GPE
gujaf-412	141	1	nigeria	GPE
gujaf-412	142	1	nigeria	GPE
gujaf-412	143	1	nigeria	GPE
gujaf-412	144	1	2014-2023	DATE
gujaf-412	145	1	the year	DATE
gujaf-412	148	1	2020	DATE
gujaf-412	149	1	gusau journal of accounting	ORG
gujaf-412	149	2	vol.6	NORP
gujaf-412	149	3	2, april,	DATE
gujaf-412	149	4	2025 4	DATE
gujaf-412	149	5	taiwo	NORP
gujaf-412	149	6	al	ORG
gujaf-412	149	7	2016	DATE
gujaf-412	152	1	2020	DATE
gujaf-412	153	1	2020	DATE
gujaf-412	153	2	one year	DATE
gujaf-412	154	1	sec nigeria	ORG
gujaf-412	154	2	1978	DATE
gujaf-412	155	1	nigerian	NORP
gujaf-412	155	2	2015–2025	CARDINAL
gujaf-412	156	1	three	CARDINAL
gujaf-412	156	2	nigerian	NORP
gujaf-412	156	3	2020	DATE
gujaf-412	157	1	nigeria	GPE
gujaf-412	158	1	2020	DATE
gujaf-412	159	1	sec	ORG
gujaf-412	162	1	2021	DATE
gujaf-412	166	1	sec	ORG
gujaf-412	166	2	2010	DATE
gujaf-412	170	1	dmo) nigeria	ORG
gujaf-412	170	2	2020	DATE
gujaf-412	176	1	gusau journal of accounting	ORG
gujaf-412	176	2	vol.6	NORP
gujaf-412	176	3	2, april,	DATE
gujaf-412	176	4	2025	CARDINAL
gujaf-412	176	5	5	CARDINAL
gujaf-412	183	1	2019	DATE
gujaf-412	185	1	2020	DATE
gujaf-412	185	2	2020	DATE
gujaf-412	195	1	nwamuo	ORG
gujaf-412	195	2	2020	DATE
gujaf-412	197	1	first	ORDINAL
gujaf-412	199	1	2020	DATE
gujaf-412	200	1	sunday	DATE
gujaf-412	200	2	2023	CARDINAL
gujaf-412	200	3	nigeria	GPE
gujaf-412	200	4	2012	DATE
gujaf-412	200	5	2022	CARDINAL
gujaf-412	200	6	quarterly	DATE
gujaf-412	202	1	vol.6	NORP
gujaf-412	202	2	2, april,	DATE
gujaf-412	202	3	2025 6	DATE
gujaf-412	203	1	nigeria	GPE
gujaf-412	204	1	nigeria	GPE
gujaf-412	205	1	erasmus	NORP
gujaf-412	205	2	2021	CARDINAL
gujaf-412	205	3	nigeria	GPE
gujaf-412	205	4	annually	DATE
gujaf-412	205	5	1989	DATE
gujaf-412	205	6	2019	DATE
gujaf-412	207	1	johansen	PERSON
gujaf-412	209	1	nigeria	GPE
gujaf-412	211	1	2021	CARDINAL
gujaf-412	211	2	india	GPE
gujaf-412	211	3	seventeen years	DATE
gujaf-412	211	4	january 2000	DATE
gujaf-412	212	1	50	CARDINAL
gujaf-412	214	1	india	GPE
gujaf-412	215	1	michael	PERSON
gujaf-412	215	2	2021	CARDINAL
gujaf-412	215	3	nigerian	NORP
gujaf-412	215	4	1986–2018	DATE
gujaf-412	218	1	nigeria	GPE
gujaf-412	219	1	nigeria	GPE
gujaf-412	220	1	2021	CARDINAL
gujaf-412	222	1	nigeria	GPE
gujaf-412	222	2	nigeria	GPE
gujaf-412	224	1	2020	DATE
gujaf-412	224	2	nigeria	GPE
gujaf-412	224	3	south africa	GPE
gujaf-412	224	4	nigeria	GPE
gujaf-412	224	5	south africa	GPE
gujaf-412	224	6	2000	DATE
gujaf-412	224	7	2018	DATE
gujaf-412	225	1	gusau journal of accounting	ORG
gujaf-412	225	2	vol.6	NORP
gujaf-412	225	3	2, april,	DATE
gujaf-412	225	4	2025	CARDINAL
gujaf-412	225	5	7	CARDINAL
gujaf-412	226	1	south africa	GPE
gujaf-412	226	2	nigeria	GPE
gujaf-412	227	1	2019	DATE
gujaf-412	227	2	nigerian	NORP
gujaf-412	228	1	the nigeria stock exchange	ORG
gujaf-412	228	2	annual	DATE
gujaf-412	228	3	2010	DATE
gujaf-412	228	4	2017	DATE
gujaf-412	228	5	nigeria	GPE
gujaf-412	230	1	2018	DATE
gujaf-412	232	1	asia	LOC
gujaf-412	232	2	america	GPE
gujaf-412	232	3	europe	LOC
gujaf-412	232	4	africa	LOC
gujaf-412	232	5	2004–2015	CARDINAL
gujaf-412	233	1	granger causality	PERSON
gujaf-412	236	1	indonesia	GPE
gujaf-412	236	2	thailand	GPE
gujaf-412	236	3	mexico	GPE
gujaf-412	237	1	khalid	GPE
gujaf-412	237	2	rajaguru	GPE
gujaf-412	237	3	2018	DATE
gujaf-412	237	4	47	CARDINAL
gujaf-412	237	5	1998-2013	DATE
gujaf-412	238	1	gmm	ORG
gujaf-412	238	2	two	CARDINAL
gujaf-412	239	1	2018	DATE
gujaf-412	239	2	asia	LOC
gujaf-412	239	3	america	GPE
gujaf-412	239	4	europe	LOC
gujaf-412	239	5	africa	LOC
gujaf-412	239	6	2004 to 2015	DATE
gujaf-412	240	1	granger causality	PERSON
gujaf-412	242	1	monthly	DATE
gujaf-412	242	2	quarterly	DATE
gujaf-412	242	3	semi-annually	DATE
gujaf-412	243	1	annual	DATE
gujaf-412	243	2	nigeria	GPE
gujaf-412	243	3	2014	DATE
gujaf-412	243	4	2023	CARDINAL
gujaf-412	243	5	nigeria	GPE
gujaf-412	245	1	markowitz	ORG
gujaf-412	245	2	1952	DATE
gujaf-412	247	1	vol.6	NORP
gujaf-412	247	2	2, april,	DATE
gujaf-412	247	3	2025 8	DATE
gujaf-412	251	1	one	CARDINAL
gujaf-412	255	1	2020	DATE
gujaf-412	261	1	3.0	CARDINAL
gujaf-412	262	1	ashfaq	NORP
gujaf-412	262	2	2019	DATE
gujaf-412	264	1	secondary	ORDINAL
gujaf-412	264	2	cbn	ORG
gujaf-412	264	3	nigerian exchange	ORG
gujaf-412	264	4	sec	ORG
gujaf-412	264	5	2014	DATE
gujaf-412	264	6	2023	CARDINAL
gujaf-412	266	1	nigeria	GPE
gujaf-412	270	1	2016	CARDINAL
gujaf-412	271	1	𝐶𝑀𝑃	ORG
gujaf-412	271	2	𝑉𝐿𝐺𝐵	PRODUCT
gujaf-412	271	3	𝑉𝐺𝐵	PRODUCT
gujaf-412	274	1	gusau journal of accounting	ORG
gujaf-412	274	2	vol.6	NORP
gujaf-412	274	3	2, april,	DATE
gujaf-412	274	4	2025 9	DATE
gujaf-412	275	1	𝐿𝐶𝑀𝑃	ORG
gujaf-412	276	1	𝐿𝑉𝐿𝐺𝐵	LOC
gujaf-412	276	2	𝐿𝑁𝐼𝐺𝐵	ORG
gujaf-412	277	1	𝐼𝐼	GPE
gujaf-412	279	1	1	CARDINAL
gujaf-412	279	2	1	CARDINAL
gujaf-412	279	3	emmanuel et al	PERSON
gujaf-412	280	1	2020	DATE
gujaf-412	280	2	2	CARDINAL
gujaf-412	280	3	erasmus et al	PERSON
gujaf-412	281	1	2021	CARDINAL
gujaf-412	281	2	3	CARDINAL
gujaf-412	281	3	sunday	DATE
gujaf-412	281	4	2023	CARDINAL
gujaf-412	281	5	4	CARDINAL
gujaf-412	281	6	michael et al	PERSON
gujaf-412	282	1	2021	CARDINAL
gujaf-412	282	2	5	CARDINAL
gujaf-412	282	3	2021	CARDINAL
gujaf-412	282	4	2024	CARDINAL
gujaf-412	282	5	2	CARDINAL
gujaf-412	282	6	2	CARDINAL
gujaf-412	282	7	0.2	CARDINAL
gujaf-412	283	1	0.46	CARDINAL
gujaf-412	283	2	0.5	CARDINAL
gujaf-412	284	1	vol.6	NORP
gujaf-412	284	2	2, april,	DATE
gujaf-412	284	3	2025	CARDINAL
gujaf-412	286	1	0.43	CARDINAL
gujaf-412	287	1	10	CARDINAL
gujaf-412	287	2	2024	CARDINAL
gujaf-412	287	3	2	CARDINAL
gujaf-412	288	1	lnigb	PERSON
gujaf-412	288	2	lvgb	ORG
gujaf-412	288	3	0.22	CARDINAL
gujaf-412	288	4	0.85	CARDINAL
gujaf-412	288	5	0.43	CARDINAL
gujaf-412	288	6	0.72	CARDINAL
gujaf-412	288	7	0.19	CARDINAL
gujaf-412	294	1	3	CARDINAL
gujaf-412	295	1	lcmp	PERSON
gujaf-412	295	2	9.238 0.353	CARDINAL
gujaf-412	295	3	6.091	CARDINAL
gujaf-412	295	4	4.072	CARDINAL
gujaf-412	295	5	1.928 0.907	CARDINAL
gujaf-412	295	6	12.798	CARDINAL
gujaf-412	295	7	12.545	CARDINAL
gujaf-412	295	8	6.709	CARDINAL
gujaf-412	295	9	10.690	CARDINAL
gujaf-412	295	10	6.709	CARDINAL
gujaf-412	295	11	3.423	CARDINAL
gujaf-412	295	12	2024	CARDINAL
gujaf-412	296	1	3	CARDINAL
gujaf-412	297	1	9.85	CARDINAL
gujaf-412	297	2	0.35	CARDINAL
gujaf-412	297	3	9.24	CARDINAL
gujaf-412	297	4	10.56	CARDINAL
gujaf-412	298	1	nigeria	GPE
gujaf-412	298	2	9.85 percent	PERCENT
gujaf-412	298	3	0.35 percent	PERCENT
gujaf-412	299	1	9.24 percent	PERCENT
gujaf-412	299	2	10.56 percent	PERCENT
gujaf-412	300	1	6.09	CARDINAL
gujaf-412	300	2	0.85	CARDINAL
gujaf-412	300	3	4.98	CARDINAL
gujaf-412	300	4	7.24	CARDINAL
gujaf-412	301	1	6.09 percent	PERCENT
gujaf-412	301	2	0.85 percent	PERCENT
gujaf-412	302	1	7.24 percent	PERCENT
gujaf-412	302	2	4.98 percent	PERCENT
gujaf-412	303	1	4.07	CARDINAL
gujaf-412	303	2	0.91	CARDINAL
gujaf-412	303	3	1.93	CARDINAL
gujaf-412	303	4	4.89	CARDINAL
gujaf-412	304	1	4.07 percent	PERCENT
gujaf-412	304	2	0.91 percent	PERCENT
gujaf-412	305	1	4.89 percent	PERCENT
gujaf-412	305	2	1.93 percent	PERCENT
gujaf-412	306	1	gusau journal of accounting	ORG
gujaf-412	306	2	vol.6	NORP
gujaf-412	306	3	2, april,	DATE
gujaf-412	306	4	2025 11	DATE
gujaf-412	306	5	12.80	CARDINAL
gujaf-412	306	6	6.71	CARDINAL
gujaf-412	306	7	12.55	CARDINAL
gujaf-412	306	8	13.07	CARDINAL
gujaf-412	307	1	12.80 percent	PERCENT
gujaf-412	307	2	6.71 percent	PERCENT
gujaf-412	308	1	12.55 percent	PERCENT
gujaf-412	308	2	13.07 percent	PERCENT
gujaf-412	309	1	10.69	CARDINAL
gujaf-412	309	2	3.42	CARDINAL
gujaf-412	310	1	6.71	CARDINAL
gujaf-412	310	2	14.84	CARDINAL
gujaf-412	311	1	10.69 percent	PERCENT
gujaf-412	311	2	3.42	CARDINAL
gujaf-412	312	1	6.71 percent	PERCENT
gujaf-412	312	2	14.84 percent	PERCENT
gujaf-412	313	1	4	CARDINAL
gujaf-412	313	2	lvgb lnigb	FAC
gujaf-412	313	3	lvlgb lcmp 1	ORG
gujaf-412	313	4	1 0.4226	CARDINAL
gujaf-412	313	5	0.28103	CARDINAL
gujaf-412	314	1	2023	CARDINAL
gujaf-412	317	1	4	CARDINAL
gujaf-412	318	1	0.564811	CARDINAL
gujaf-412	318	2	0.281026	MONEY
gujaf-412	321	1	0.025062	CARDINAL
gujaf-412	321	2	0.465401	CARDINAL
gujaf-412	322	1	gusau journal of accounting	ORG
gujaf-412	322	2	vol.6	NORP
gujaf-412	322	3	2, april,	DATE
gujaf-412	322	4	2025	CARDINAL
gujaf-412	322	5	12	CARDINAL
gujaf-412	329	1	nigeria	GPE
gujaf-412	331	1	5	CARDINAL
gujaf-412	333	1	lgbmc	PERSON
gujaf-412	333	2	0.0415	CARDINAL
gujaf-412	333	3	0.193	MONEY
gujaf-412	333	4	0.594	CARDINAL
gujaf-412	333	5	0.751	MONEY
gujaf-412	333	6	0.465	CARDINAL
gujaf-412	334	1	0.057	CARDINAL
gujaf-412	334	2	1.170 0.095	CARDINAL
gujaf-412	334	3	1.667	CARDINAL
gujaf-412	334	4	0.577	CARDINAL
gujaf-412	334	5	1.142	CARDINAL
gujaf-412	334	6	0.033	CARDINAL
gujaf-412	334	7	2024	DATE
gujaf-412	335	1	5	CARDINAL
gujaf-412	335	2	nigeria	GPE
gujaf-412	336	1	4.4	CARDINAL
gujaf-412	336	2	0.041475	CARDINAL
gujaf-412	336	3	0.593907	CARDINAL
gujaf-412	336	4	0.224152	CARDINAL
gujaf-412	337	1	5%	PERCENT
gujaf-412	337	2	10%	PERCENT
gujaf-412	340	1	0.041475 percent	PERCENT
gujaf-412	342	1	gusau journal of accounting	ORG
gujaf-412	342	2	vol.6	NORP
gujaf-412	342	3	2, april,	DATE
gujaf-412	342	4	2025 13	DATE
gujaf-412	342	5	0.22415 percent	PERCENT
gujaf-412	343	1	about 57.7%	PERCENT
gujaf-412	344	1	1.140702	CARDINAL
gujaf-412	344	2	0.033482	CARDINAL
gujaf-412	348	1	0 1 2 3 4 5 6 -10000 -5000 0 5000 10000	QUANTITY
gujaf-412	348	2	2014	DATE
gujaf-412	348	3	2023	CARDINAL
gujaf-412	348	4	10	CARDINAL
gujaf-412	348	5	781.9940	CARDINAL
gujaf-412	348	6	8221.339	CARDINAL
gujaf-412	349	1	3.612291	CARDINAL
gujaf-412	349	2	0.279416	CARDINAL
gujaf-412	349	3	0.869612	CARDINAL
gujaf-412	349	4	1	CARDINAL
gujaf-412	349	5	2024	DATE
gujaf-412	350	1	4.1	CARDINAL
gujaf-412	353	1	0.279416	CARDINAL
gujaf-412	353	2	0.869612	CARDINAL
gujaf-412	353	3	0.05	CARDINAL
gujaf-412	353	4	5%	PERCENT
gujaf-412	356	1	6	CARDINAL
gujaf-412	357	1	2,3	CARDINAL
gujaf-412	357	2	0.4357	CARDINAL
gujaf-412	357	3	4.252652	CARDINAL
gujaf-412	358	1	chi-square(2	PERSON
gujaf-412	358	2	0.1193	CARDINAL
gujaf-412	358	3	vol.6	NORP
gujaf-412	358	4	2, april,	DATE
gujaf-412	358	5	2025	DATE
gujaf-412	358	6	14 0.4357	CARDINAL
gujaf-412	359	1	0.05	CARDINAL
gujaf-412	360	1	5%	PERCENT
gujaf-412	362	1	2024	DATE
gujaf-412	363	1	7	CARDINAL
gujaf-412	364	1	0.208670	CARDINAL
gujaf-412	364	2	0.9229	CARDINAL
gujaf-412	365	1	0.05	CARDINAL
gujaf-412	366	1	5%	PERCENT
gujaf-412	368	1	nigeria	GPE
gujaf-412	369	1	0.041475 percent	PERCENT
gujaf-412	370	1	nigeria	GPE
gujaf-412	371	1	0.224152 percent	PERCENT
gujaf-412	375	1	nigeria	GPE
gujaf-412	376	1	nigeria	GPE
gujaf-412	377	1	5.0conclusion	CARDINAL
gujaf-412	379	1	nigeria	GPE
gujaf-412	381	1	7	CARDINAL
gujaf-412	381	2	0.209	CARDINAL
gujaf-412	382	1	f(4,5	PERSON
gujaf-412	382	2	0.923	CARDINAL
gujaf-412	382	3	1.431	CARDINAL
gujaf-412	383	1	chi-square(4	PERSON
gujaf-412	384	1	0.839	CARDINAL
gujaf-412	384	2	0.435	CARDINAL
gujaf-412	385	1	chi-square(4	PERSON
gujaf-412	385	2	0.980	CARDINAL
gujaf-412	385	3	vol.6	NORP
gujaf-412	385	4	2, april,	DATE
gujaf-412	385	5	2025 15	DATE
gujaf-412	389	1	i.	PERSON
gujaf-412	398	1	a. p.,	PERSON
gujaf-412	398	2	l. g.	PERSON
gujaf-412	398	3	2019	DATE
gujaf-412	399	1	nigeria	NORP
gujaf-412	400	1	7(2	CARDINAL
gujaf-412	400	2	51	CARDINAL
gujaf-412	401	1	adelegan	PERSON
gujaf-412	401	2	j., & radzewicz-bak	ORG
gujaf-412	401	3	b.	PERSON
gujaf-412	401	4	2019	DATE
gujaf-412	402	1	africa	LOC
gujaf-412	403	1	9	CARDINAL
gujaf-412	403	2	wp09213	PRODUCT
gujaf-412	404	1	k. a.	PERSON
gujaf-412	404	2	a. a.	PERSON
gujaf-412	404	3	n. f. (	PERSON
gujaf-412	404	4	2018	DATE
gujaf-412	405	1	african	NORP
gujaf-412	405	2	nigeria	GPE
gujaf-412	406	1	journal of finance	ORG
gujaf-412	407	1	4(3	CARDINAL
gujaf-412	409	1	1-16	CARDINAL
gujaf-412	410	1	akintola	ORG
gujaf-412	410	2	a. f., & cole	PERSON
gujaf-412	410	3	a. a.	PERSON
gujaf-412	410	4	2020	DATE
gujaf-412	410	5	nigeria	GPE
gujaf-412	410	6	19842015	DATE
gujaf-412	411	1	iosr journal of humanities	ORG
gujaf-412	411	2	6	CARDINAL
gujaf-412	411	3	38	CARDINAL
gujaf-412	412	1	achugbu	GPE
gujaf-412	412	2	a. a.	PERSON
gujaf-412	412	3	2012	DATE
gujaf-412	413	1	nigeria	GPE
gujaf-412	414	1	african	NORP
gujaf-412	414	2	6(1	CARDINAL
gujaf-412	414	3	5170	DATE
gujaf-412	415	1	http://dx.doi.org/10.4314/afrrev.v6i1.5 bello	PERSON
gujaf-412	415	2	a. h.	PERSON
gujaf-412	415	3	a. i.	PERSON
gujaf-412	415	4	2019	DATE
gujaf-412	416	1	nigeria	GPE
gujaf-412	417	1	4(2	CARDINAL
gujaf-412	417	2	560	CARDINAL
gujaf-412	417	3	568	CARDINAL
gujaf-412	417	4	r.	NORP
gujaf-412	417	5	j. durbin	PERSON
gujaf-412	417	6	j. evans	PERSON
gujaf-412	417	7	1975	DATE
gujaf-412	419	1	37:2	CARDINAL
gujaf-412	419	2	149	CARDINAL
gujaf-412	420	1	central bank of nigeria	ORG
gujaf-412	421	1	2019	DATE
gujaf-412	422	1	30	CARDINAL
gujaf-412	423	1	cbn	ORG
gujaf-412	424	1	dmo) nigeria	ORG
gujaf-412	426	1	2020	DATE
gujaf-412	427	1	12	CARDINAL
gujaf-412	427	2	2020	DATE
gujaf-412	428	1	emerenini	PERSON
gujaf-412	428	2	f. m.	PERSON
gujaf-412	428	3	2018	DATE
gujaf-412	429	1	nigeria	GPE
gujaf-412	429	2	1981–2015	CARDINAL
gujaf-412	430	1	social sciences	ORG
gujaf-412	430	2	3(1	CARDINAL
gujaf-412	430	3	1-8	DATE
gujaf-412	431	1	emmanuel, a. o.	PERSON
gujaf-412	431	2	o. e.	PERSON
gujaf-412	431	3	2020	DATE
gujaf-412	432	1	nigeria	GPE
gujaf-412	433	1	international business research	ORG
gujaf-412	433	2	13(2	CARDINAL
gujaf-412	433	3	1-1	CARDINAL
gujaf-412	433	4	gusau journal of accounting	ORG
gujaf-412	433	5	vol.6	NORP
gujaf-412	433	6	2, april	DATE
gujaf-412	433	7	2025 16	DATE
gujaf-412	433	8	3	CARDINAL
gujaf-412	433	9	11	CARDINAL
gujaf-412	433	10	2022	CARDINAL
gujaf-412	433	11	27359328	DATE
gujaf-412	433	12	2735-9336	CARDINAL
gujaf-412	433	13	281 erasmus	QUANTITY
gujaf-412	433	14	e. g.	PERSON
gujaf-412	433	15	o. a.	PERSON
gujaf-412	433	16	ifeanyi	NORP
gujaf-412	433	17	o. g.	PERSON
gujaf-412	433	18	2021	CARDINAL
gujaf-412	434	1	nigeria	GPE
gujaf-412	435	1	european journal of accounting	ORG
gujaf-412	435	2	7(4	CARDINAL
gujaf-412	436	1	erasmus	PERSON
gujaf-412	436	2	e. o.	PERSON
gujaf-412	436	3	2021	CARDINAL
gujaf-412	437	1	nigeria	GPE
gujaf-412	437	2	the united states of america	GPE
gujaf-412	438	1	8(6	CARDINAL
gujaf-412	438	2	57	CARDINAL
gujaf-412	439	1	granger	PERSON
gujaf-412	439	2	1986	DATE
gujaf-412	441	1	oxford bull	ORG
gujaf-412	442	1	48	DATE
gujaf-412	442	2	213	CARDINAL
gujaf-412	443	1	granger	PERSON
gujaf-412	443	2	c. w. j.	PERSON
gujaf-412	443	3	1988	DATE
gujaf-412	445	1	econometrics	ORG
gujaf-412	445	2	39	DATE
gujaf-412	445	3	199	CARDINAL
gujaf-412	446	1	grbić	PERSON
gujaf-412	446	2	2020	DATE
gujaf-412	447	1	the republic of serbia	GPE
gujaf-412	448	1	1-16	CARDINAL
gujaf-412	450	1	m. (	PERSON
gujaf-412	450	2	2018	DATE
gujaf-412	451	1	mauritius	ORG
gujaf-412	452	1	49(6	CARDINAL
gujaf-412	452	2	25	CARDINAL
gujaf-412	453	1	khalid	GPE
gujaf-412	453	2	i., & rajaguru	ORG
gujaf-412	453	3	a. n.	PERSON
gujaf-412	453	4	2018	DATE
gujaf-412	454	1	nigeria	GPE
gujaf-412	455	1	central bank of nigeria bullion	ORG
gujaf-412	455	2	46	CARDINAL
gujaf-412	455	3	2021	CARDINAL
gujaf-412	457	1	indian	NORP
gujaf-412	457	2	2(1	CARDINAL
gujaf-412	457	3	99	CARDINAL
gujaf-412	458	1	u. a.	PERSON
gujaf-412	458	2	dada	GPE
gujaf-412	458	3	a. b. & aremo	ORG
gujaf-412	458	4	z.	PERSON
gujaf-412	458	5	2021	CARDINAL
gujaf-412	458	6	nigeria	GPE
gujaf-412	459	1	iosr journal of economics	ORG
gujaf-412	459	2	11(2	CARDINAL
gujaf-412	459	3	01-15	DATE
gujaf-412	460	1	https://doi.org/10.9790/5933-1102070115 muharam	GPE
gujaf-412	460	2	t. l.	PERSON
gujaf-412	460	3	j. k. & arfinto	ORG
gujaf-412	460	4	j. (2018	ORG
gujaf-412	461	1	mint	ORG
gujaf-412	462	1	journal of economics	ORG
gujaf-412	462	2	8(2	CARDINAL
gujaf-412	462	3	68	CARDINAL
gujaf-412	463	1	nigeria stock exchange	ORG
gujaf-412	464	1	2020	DATE
gujaf-412	465	1	quarterly	DATE
gujaf-412	467	1	nwamuo	ORG
gujaf-412	467	2	2018	DATE
gujaf-412	468	1	nigeria	GPE
gujaf-412	469	1	osr journal of economics	ORG
gujaf-412	469	2	9(5	CARDINAL
gujaf-412	469	3	48	CARDINAL
gujaf-412	469	4	t. o., & ekundayo	ORG
gujaf-412	469	5	s. o.	PERSON
gujaf-412	469	6	2019	DATE
gujaf-412	471	1	3(1	CARDINAL
gujaf-412	471	2	3238	DATE
gujaf-412	472	1	t.o. & ekundayo	ORG
gujaf-412	472	2	s.o.	GPE
gujaf-412	472	3	2019	DATE
gujaf-412	474	1	behav	PERSON
gujaf-412	476	1	3	CARDINAL
gujaf-412	478	1	c.o. & alege	ORG
gujaf-412	478	2	2021	CARDINAL
gujaf-412	479	1	innov	GPE
gujaf-412	480	1	technol	PERSON
gujaf-412	480	2	mark	PERSON
gujaf-412	481	1	7	CARDINAL
gujaf-412	481	2	103	CARDINAL
gujaf-412	482	1	c.o.	PERSON
gujaf-412	482	2	2020	DATE
gujaf-412	482	3	nigeria	GPE
gujaf-412	484	1	j. financ	PERSON
gujaf-412	486	1	2020	DATE
gujaf-412	487	1	11	CARDINAL
gujaf-412	488	1	462–473	CARDINAL
gujaf-412	489	1	c. i.	PERSON
gujaf-412	489	2	ogbonna	GPE
gujaf-412	489	3	k. s.	PERSON
gujaf-412	489	4	2020	DATE
gujaf-412	490	1	nigeria	GPE
gujaf-412	490	2	south africa	GPE
gujaf-412	490	3	2000-2018	DATE
gujaf-412	491	1	european academic research journal	ORG
gujaf-412	491	2	7(11	CARDINAL
gujaf-412	491	3	5605	CARDINAL
gujaf-412	492	1	w., & kramer	ORG
gujaf-412	492	2	w.	PERSON
gujaf-412	492	3	1992	DATE
gujaf-412	494	1	econometrica 2	ORG
gujaf-412	494	2	271	CARDINAL
gujaf-412	495	1	m., lewis	PERSON
gujaf-412	495	2	thornhill, a.	ORG
gujaf-412	495	3	2009	DATE
gujaf-412	496	1	5th	ORDINAL
gujaf-412	497	1	rotolito lombarda	PERSON
gujaf-412	498	1	securities and exchange commission	ORG
gujaf-412	499	1	2020	DATE
gujaf-412	500	1	nigerian	NORP
gujaf-412	501	1	sec nigeria	ORG
gujaf-412	502	1	sunday	DATE
gujaf-412	502	2	2023	CARDINAL
gujaf-412	503	1	nigeria	GPE
gujaf-412	504	1	3	CARDINAL
gujaf-412	504	2	2756	CARDINAL
gujaf-412	504	3	july	DATE
gujaf-412	504	4	2023	CARDINAL
gujaf-412	505	1	taiwo	PERSON
gujaf-412	505	2	j. n.	PERSON
gujaf-412	505	3	alaka, a., & afieroho	ORG
gujaf-412	505	4	e. o.	PERSON
gujaf-412	505	5	2016	CARDINAL
gujaf-412	506	1	nigeria	GPE
gujaf-412	507	1	financial management journal	ORG
gujaf-412	507	2	1(8	CARDINAL
gujaf-412	507	3	497-525	CARDINAL
gujaf-412	508	1	gusau journal of accounting	ORG
gujaf-412	508	2	vol.6	NORP
gujaf-412	508	3	2, april,	DATE
gujaf-412	508	4	17	CARDINAL
gujaf-412	508	5	3	CARDINAL
gujaf-412	508	6	11	CARDINAL
gujaf-412	508	7	2022	CARDINAL
gujaf-412	508	8	27359328	DATE
gujaf-412	508	9	2735-9336	CARDINAL
gujaf-412	508	10	283	CARDINAL
gujaf-412	508	11	m. c.	PERSON
gujaf-412	508	12	c. e.	PERSON
gujaf-412	508	13	2020	DATE
gujaf-412	509	1	nigeria	GPE
gujaf-412	510	1	business and management research	ORG
gujaf-412	510	2	9(2	CARDINAL
gujaf-412	510	3	49	CARDINAL
gujaf-412	511	1	https://doi.org/10.5430/bmr.v9n2p49 vincent	PERSON
gujaf-412	511	2	h. s.	PERSON
gujaf-412	511	3	mairafi	ORG
gujaf-412	511	4	s. l., & abdullahi	PERSON
gujaf-412	511	5	2021	CARDINAL
gujaf-412	512	1	nigeria	GPE
gujaf-412	513	1	social and administrative sciences review	ORG
gujaf-412	513	2	7(1	DATE
gujaf-412	513	3	2622	CARDINAL