id	sid	eid	entity	type
gujaf-413	1	1	microsoft	ORG
gujaf-413	1	2	hassan gujaf vol	PERSON
gujaf-413	1	3	6	CARDINAL
gujaf-413	1	4	2 april	DATE
gujaf-413	1	5	hassan 2222[1	PERSON
gujaf-413	1	6	vol.6	NORP
gujaf-413	1	7	2, april,	DATE
gujaf-413	1	8	2025 18	DATE
gujaf-413	1	9	nigerian	NORP
gujaf-413	1	10	rofiat, prof	ORG
gujaf-413	1	11	sani abdullahi	PERSON
gujaf-413	1	12	dr.	PERSON
gujaf-413	1	13	ibrahim mohammed	PERSON
gujaf-413	1	14	management sciences ahmadu bello university	ORG
gujaf-413	1	15	zaria prof	PERSON
gujaf-413	2	1	ahmad dogarawa	PERSON
gujaf-413	3	1	nigerian	NORP
gujaf-413	4	1	thirteen-year	DATE
gujaf-413	4	2	2011	DATE
gujaf-413	4	3	2023	CARDINAL
gujaf-413	4	4	nigeria stock exchange	ORG
gujaf-413	6	1	nigeria	GPE
gujaf-413	7	1	nigerian	NORP
gujaf-413	11	1	1.0	CARDINAL
gujaf-413	11	2	one	CARDINAL
gujaf-413	14	1	latin america	LOC
gujaf-413	14	2	middle east	LOC
gujaf-413	14	3	central asia	LOC
gujaf-413	14	4	sirop	ORG
gujaf-413	14	5	mouselli	GPE
gujaf-413	14	6	2016	DATE
gujaf-413	15	1	nigerian	NORP
gujaf-413	16	1	nazir et al	PERSON
gujaf-413	16	2	2018	DATE
gujaf-413	17	1	2002	DATE
gujaf-413	18	1	kahneman	PERSON
gujaf-413	18	2	1986	DATE
gujaf-413	19	1	nazir et al	PERSON
gujaf-413	19	2	2018	DATE
gujaf-413	21	1	the last decade	DATE
gujaf-413	21	2	vol.6	NORP
gujaf-413	21	3	2, april,	DATE
gujaf-413	21	4	2025 19	DATE
gujaf-413	23	1	nazir et al	PERSON
gujaf-413	23	2	2018	DATE
gujaf-413	24	1	aslam & kang	ORG
gujaf-413	24	2	2013	DATE
gujaf-413	25	1	9/11	CARDINAL
gujaf-413	26	1	nigeria	GPE
gujaf-413	28	1	2016	DATE
gujaf-413	29	1	nigeria	GPE
gujaf-413	30	1	2020	DATE
gujaf-413	30	2	nigeria	GPE
gujaf-413	30	3	149	CARDINAL
gujaf-413	30	4	180	CARDINAL
gujaf-413	32	1	nigerian	NORP
gujaf-413	32	2	1963	DATE
gujaf-413	33	1	first	ORDINAL
gujaf-413	33	2	2019	DATE
gujaf-413	37	1	5%	PERCENT
gujaf-413	37	2	2019	DATE
gujaf-413	38	1	nigeria	GPE
gujaf-413	38	2	the late 1990s	DATE
gujaf-413	38	3	early 2000	DATE
gujaf-413	38	4	8 to 52	CARDINAL
gujaf-413	38	5	babalola	ORG
gujaf-413	38	6	2010	DATE
gujaf-413	38	7	2018	DATE
gujaf-413	39	1	nigeria	GPE
gujaf-413	41	1	babalola	ORG
gujaf-413	41	2	2010	DATE
gujaf-413	42	1	nigeria	GPE
gujaf-413	43	1	2018	DATE
gujaf-413	44	1	gusau journal of accounting	ORG
gujaf-413	44	2	vol.6	NORP
gujaf-413	44	3	2, april,	DATE
gujaf-413	44	4	2025 20	DATE
gujaf-413	44	5	nigeria	GPE
gujaf-413	44	6	nigeria	GPE
gujaf-413	45	1	one	CARDINAL
gujaf-413	45	2	2018	DATE
gujaf-413	46	1	aslam & kang	ORG
gujaf-413	46	2	2013	DATE
gujaf-413	49	1	muneeswaran	PERSON
gujaf-413	49	2	babu	PERSON
gujaf-413	49	3	2017	CARDINAL
gujaf-413	51	1	2019	DATE
gujaf-413	51	2	2016	CARDINAL
gujaf-413	51	3	aslam	ORG
gujaf-413	51	4	kang	PERSON
gujaf-413	51	5	2013	DATE
gujaf-413	51	6	jelilov	PERSON
gujaf-413	51	7	2018	DATE
gujaf-413	51	8	2019	DATE
gujaf-413	54	1	nigerian	NORP
gujaf-413	55	1	the nigerian exchange	ORG
gujaf-413	56	1	nigerian	NORP
gujaf-413	57	1	nigerian	NORP
gujaf-413	58	1	nigerian	NORP
gujaf-413	60	1	world bank	ORG
gujaf-413	61	1	jain	PERSON
gujaf-413	61	2	2002	DATE
gujaf-413	61	3	2016	CARDINAL
gujaf-413	62	1	2011	DATE
gujaf-413	63	1	hamed, & awoniyi	ORG
gujaf-413	63	2	2011	DATE
gujaf-413	64	1	hasan	PERSON
gujaf-413	64	2	nuri	PERSON
gujaf-413	64	3	2013	DATE
gujaf-413	65	1	bolgorian	NORP
gujaf-413	65	2	2011	DATE
gujaf-413	66	1	gusau journal of accounting	ORG
gujaf-413	66	2	vol.6	NORP
gujaf-413	66	3	2, april,	DATE
gujaf-413	66	4	2025 21	DATE
gujaf-413	66	5	leff	PERSON
gujaf-413	66	6	1964	DATE
gujaf-413	66	7	2016	CARDINAL
gujaf-413	67	1	recent years	DATE
gujaf-413	68	1	one	CARDINAL
gujaf-413	71	1	2008	DATE
gujaf-413	72	1	four	CARDINAL
gujaf-413	72	2	2006	DATE
gujaf-413	72	3	firstly	ORDINAL
gujaf-413	72	4	secondly	ORDINAL
gujaf-413	72	5	thirdly	ORDINAL
gujaf-413	75	1	2019	DATE
gujaf-413	76	1	nigerians	NORP
gujaf-413	78	1	nigeria	GPE
gujaf-413	80	1	nigeria	GPE
gujaf-413	80	2	2018	DATE
gujaf-413	83	1	2013	DATE
gujaf-413	84	1	barasa	GPE
gujaf-413	84	2	2014	DATE
gujaf-413	85	1	gusau journal of accounting	ORG
gujaf-413	85	2	vol.6	NORP
gujaf-413	85	3	2, april,	DATE
gujaf-413	85	4	2025 22	DATE
gujaf-413	85	5	saad	PERSON
gujaf-413	85	6	2024	DATE
gujaf-413	85	7	tunisia	GPE
gujaf-413	86	1	1250	CARDINAL
gujaf-413	86	2	tunisian	NORP
gujaf-413	86	3	64	CARDINAL
gujaf-413	86	4	tunisian	NORP
gujaf-413	86	5	january 2011 to	DATE
gujaf-413	90	1	2020	DATE
gujaf-413	90	2	the iraq stock exchange	ORG
gujaf-413	91	1	2005	DATE
gujaf-413	91	2	2019	DATE
gujaf-413	92	1	iraq stock exchange	ORG
gujaf-413	93	1	iraq	GPE
gujaf-413	93	2	iraq	GPE
gujaf-413	94	1	pham	GPE
gujaf-413	94	2	2020	DATE
gujaf-413	95	1	2002-2017	DATE
gujaf-413	95	2	the world bank	ORG
gujaf-413	98	1	2020	DATE
gujaf-413	98	2	five	CARDINAL
gujaf-413	99	1	spain	GPE
gujaf-413	99	2	united kingdom	GPE
gujaf-413	99	3	india	GPE
gujaf-413	99	4	pakistan	GPE
gujaf-413	99	5	america	GPE
gujaf-413	99	6	france	GPE
gujaf-413	101	1	daily	DATE
gujaf-413	101	2	1st jan 2001 to	DATE
gujaf-413	103	1	ojeka et al	PERSON
gujaf-413	104	1	2019	DATE
gujaf-413	104	2	135	CARDINAL
gujaf-413	104	3	nigeria	GPE
gujaf-413	104	4	2013–2017	CARDINAL
gujaf-413	108	1	nigeria	GPE
gujaf-413	109	1	gusau journal of accounting	ORG
gujaf-413	109	2	vol.6	NORP
gujaf-413	109	3	2, april,	DATE
gujaf-413	109	4	2025 23	DATE
gujaf-413	109	5	2019	DATE
gujaf-413	109	6	u.s.	GPE
gujaf-413	109	7	the hours	TIME
gujaf-413	111	1	the hour	TIME
gujaf-413	111	2	u.s.	GPE
gujaf-413	112	1	the same day	DATE
gujaf-413	113	1	hadhek	PERSON
gujaf-413	113	2	2019	DATE
gujaf-413	114	1	12	CARDINAL
gujaf-413	114	2	three	CARDINAL
gujaf-413	114	3	8-year	DATE
gujaf-413	118	1	laborda et al.	PERSON
gujaf-413	118	2	2019	DATE
gujaf-413	118	3	spanish	NORP
gujaf-413	118	4	yilmaz	PERSON
gujaf-413	118	5	2012	DATE
gujaf-413	119	1	daily	DATE
gujaf-413	119	2	islamic	NORP
gujaf-413	120	1	about half	CARDINAL
gujaf-413	121	1	islamic	NORP
gujaf-413	122	1	markoulis	NORP
gujaf-413	122	2	2018	DATE
gujaf-413	122	3	eleven	CARDINAL
gujaf-413	122	4	the 21st century	DATE
gujaf-413	126	1	2018	DATE
gujaf-413	126	2	south asian	NORP
gujaf-413	126	3	2000–2015	DATE
gujaf-413	127	1	the saarc region	LOC
gujaf-413	128	1	the saarc region	LOC
gujaf-413	129	1	the next day	DATE
gujaf-413	130	1	gusau journal of accounting	ORG
gujaf-413	130	2	vol.6	NORP
gujaf-413	130	3	2, april,	DATE
gujaf-413	130	4	2025	CARDINAL
gujaf-413	130	5	24	CARDINAL
gujaf-413	132	1	jelilov	PERSON
gujaf-413	132	2	2018	DATE
gujaf-413	132	3	nigeria	GPE
gujaf-413	133	1	nigeria	GPE
gujaf-413	133	2	2007	DATE
gujaf-413	133	3	2017	DATE
gujaf-413	133	4	three	CARDINAL
gujaf-413	134	1	nigeria	GPE
gujaf-413	136	1	nigeria	GPE
gujaf-413	137	1	nigeria	GPE
gujaf-413	139	1	the pakistan stock exchange	ORG
gujaf-413	139	2	pakistan	GPE
gujaf-413	139	3	bombay stock exchange	ORG
gujaf-413	139	4	india	GPE
gujaf-413	139	5	chittagong stock exchange	ORG
gujaf-413	139	6	colombo stock exchange	ORG
gujaf-413	139	7	sri lanka	GPE
gujaf-413	141	1	47	CARDINAL
gujaf-413	141	2	45	CARDINAL
gujaf-413	141	3	four	CARDINAL
gujaf-413	141	4	2005-2016	DATE
gujaf-413	143	1	south asian	NORP
gujaf-413	143	2	15-day	DATE
gujaf-413	143	3	nazir et al	PERSON
gujaf-413	143	4	2018	DATE
gujaf-413	144	1	2018	DATE
gujaf-413	144	2	nigeria	GPE
gujaf-413	144	3	nigeria	GPE
gujaf-413	145	1	twenty years	DATE
gujaf-413	147	1	nigeria	GPE
gujaf-413	148	1	nigeria	GPE
gujaf-413	149	1	missaoui et al	PERSON
gujaf-413	150	1	2018	DATE
gujaf-413	151	1	20	CARDINAL
gujaf-413	151	2	tunisian	NORP
gujaf-413	151	3	2006	DATE
gujaf-413	151	4	2016	DATE
gujaf-413	154	1	muneeswaran	PERSON
gujaf-413	154	2	babu	PERSON
gujaf-413	154	3	2017	CARDINAL
gujaf-413	154	4	india	GPE
gujaf-413	154	5	the bombay stock exchange of india limited	ORG
gujaf-413	155	1	five	CARDINAL
gujaf-413	155	2	2005	DATE
gujaf-413	155	3	2009	DATE
gujaf-413	155	4	s&p	ORG
gujaf-413	155	5	s&p	ORG
gujaf-413	157	1	s&p	ORG
gujaf-413	158	1	gusau journal of accounting	ORG
gujaf-413	158	2	vol.6	NORP
gujaf-413	158	3	2, april,	DATE
gujaf-413	158	4	2025 25	DATE
gujaf-413	159	1	2017	CARDINAL
gujaf-413	160	1	344	CARDINAL
gujaf-413	160	2	three	CARDINAL
gujaf-413	162	1	aljazaerli et al	PERSON
gujaf-413	162	2	2016	CARDINAL
gujaf-413	163	1	six	CARDINAL
gujaf-413	163	2	2003–2011	CARDINAL
gujaf-413	164	1	2013	DATE
gujaf-413	164	2	470	CARDINAL
gujaf-413	164	3	pakistan	GPE
gujaf-413	164	4	twelve years from 2000 to 2011	DATE
gujaf-413	167	1	year 2000 to 2011	DATE
gujaf-413	167	2	kse-100	GPE
gujaf-413	169	1	three	CARDINAL
gujaf-413	171	1	1986	DATE
gujaf-413	174	1	becker	PERSON
gujaf-413	174	2	1968	DATE
gujaf-413	178	1	gusau journal of accounting	ORG
gujaf-413	178	2	vol.6	NORP
gujaf-413	178	3	2, april	DATE
gujaf-413	178	4	2025	CARDINAL
gujaf-413	178	5	26	CARDINAL
gujaf-413	178	6	barasa	GPE
gujaf-413	178	7	2014	DATE
gujaf-413	179	1	2000	DATE
gujaf-413	180	1	fama	ORG
gujaf-413	180	2	2000	DATE
gujaf-413	180	3	three	CARDINAL
gujaf-413	182	1	2006	DATE
gujaf-413	183	1	three	CARDINAL
gujaf-413	184	1	2000	DATE
gujaf-413	185	1	2006	DATE
gujaf-413	186	1	2000	DATE
gujaf-413	187	1	3.0	CARDINAL
gujaf-413	188	1	annual	DATE
gujaf-413	188	2	thirteen years 2011-2023	DATE
gujaf-413	189	1	the nigeria stock exchange	ORG
gujaf-413	190	1	nigerian	NORP
gujaf-413	190	2	the nigerian exchange	ORG
gujaf-413	194	1	1	CARDINAL
gujaf-413	195	1	the institute for economics	ORG
gujaf-413	200	1	first	ORDINAL
gujaf-413	201	1	cor	ORG
gujaf-413	203	1	cor	ORG
gujaf-413	204	1	first	ORDINAL
gujaf-413	205	1	+ 𝛽1𝑖	MONEY
gujaf-413	206	1	gusau journal of accounting	ORG
gujaf-413	206	2	vol.6	NORP
gujaf-413	206	3	2, april,	DATE
gujaf-413	206	4	2025 27	DATE
gujaf-413	208	1	1	CARDINAL
gujaf-413	208	2	1	CARDINAL
gujaf-413	208	3	2016	CARDINAL
gujaf-413	208	4	2	CARDINAL
gujaf-413	208	5	cor	ORG
gujaf-413	208	6	2016	CARDINAL
gujaf-413	208	7	3	CARDINAL
gujaf-413	208	8	2019	DATE
gujaf-413	208	9	2024	CARDINAL
gujaf-413	209	1	4.0	CARDINAL
gujaf-413	209	2	2	CARDINAL
gujaf-413	209	3	2	CARDINAL
gujaf-413	209	4	0.42	CARDINAL
gujaf-413	209	5	0.25	CARDINAL
gujaf-413	209	6	i(1	ORG
gujaf-413	209	7	0.20	CARDINAL
gujaf-413	209	8	cor	ORG
gujaf-413	210	1	0.15	CARDINAL
gujaf-413	210	2	10	CARDINAL
gujaf-413	210	3	2024	DATE
gujaf-413	211	1	2	CARDINAL
gujaf-413	211	2	first	ORDINAL
gujaf-413	212	1	cor	ORG
gujaf-413	212	2	0.18	CARDINAL
gujaf-413	212	3	0.85	CARDINAL
gujaf-413	212	4	0.61	CARDINAL
gujaf-413	214	1	first	ORDINAL
gujaf-413	216	1	gusau journal of accounting	ORG
gujaf-413	216	2	vol.6	NORP
gujaf-413	216	3	2, april,	DATE
gujaf-413	216	4	2025	CARDINAL
gujaf-413	216	5	28	CARDINAL
gujaf-413	218	1	3	CARDINAL
gujaf-413	219	1	3	CARDINAL
gujaf-413	219	2	cor	ORG
gujaf-413	219	3	35164.42	CARDINAL
gujaf-413	221	1	10962.07 0.01 0.49	QUANTITY
gujaf-413	221	2	23393.37	CARDINAL
gujaf-413	221	3	0.24 6.89	CARDINAL
gujaf-413	221	4	62140.66	CARDINAL
gujaf-413	221	5	1.18 0.02	CARDINAL
gujaf-413	221	6	3.85	CARDINAL
gujaf-413	221	7	1.68 3.54	CARDINAL
gujaf-413	221	8	3.39	CARDINAL
gujaf-413	221	9	0.94 1.08 obs	QUANTITY
gujaf-413	222	1	13	CARDINAL
gujaf-413	222	2	13	CARDINAL
gujaf-413	222	3	10	CARDINAL
gujaf-413	222	4	2024	DATE
gujaf-413	223	1	3	CARDINAL
gujaf-413	223	2	35164.42	CARDINAL
gujaf-413	224	1	23393.37	CARDINAL
gujaf-413	224	2	62140.66	CARDINAL
gujaf-413	224	3	allshare	ORG
gujaf-413	226	1	10962.07	CARDINAL
gujaf-413	227	1	1.89	CARDINAL
gujaf-413	228	1	3.54	CARDINAL
gujaf-413	229	1	3.39	CARDINAL
gujaf-413	229	2	0.18	CARDINAL
gujaf-413	231	1	3	CARDINAL
gujaf-413	231	2	cor	ORG
gujaf-413	231	3	0.26	CARDINAL
gujaf-413	231	4	0.26	CARDINAL
gujaf-413	231	5	0 to 1	CARDINAL
gujaf-413	231	6	0	CARDINAL
gujaf-413	231	7	1	CARDINAL
gujaf-413	232	1	0.24	CARDINAL
gujaf-413	232	2	0.28	CARDINAL
gujaf-413	233	1	0.01	CARDINAL
gujaf-413	234	1	0.02	CARDINAL
gujaf-413	235	1	1.68	CARDINAL
gujaf-413	236	1	jarque	PERSON
gujaf-413	236	2	0.94	CARDINAL
gujaf-413	237	1	8.02	CARDINAL
gujaf-413	237	2	8.02	CARDINAL
gujaf-413	237	3	1 to 10	CARDINAL
gujaf-413	237	4	1	CARDINAL
gujaf-413	237	5	10	CARDINAL
gujaf-413	238	1	6.89	CARDINAL
gujaf-413	238	2	8.88	CARDINAL
gujaf-413	239	1	0.48	CARDINAL
gujaf-413	240	1	0.65	CARDINAL
gujaf-413	241	1	3.85	CARDINAL
gujaf-413	242	1	jarque	ORG
gujaf-413	242	2	vol.6	NORP
gujaf-413	242	3	2, april,	DATE
gujaf-413	242	4	2025	CARDINAL
gujaf-413	242	5	29	CARDINAL
gujaf-413	242	6	1.09	CARDINAL
gujaf-413	244	1	4	CARDINAL
gujaf-413	245	1	4	CARDINAL
gujaf-413	245	2	cor	ORG
gujaf-413	245	3	1 cor -0.34	QUANTITY
gujaf-413	245	4	0.03	CARDINAL
gujaf-413	245	5	1	CARDINAL
gujaf-413	245	6	10	CARDINAL
gujaf-413	245	7	2024	DATE
gujaf-413	246	1	4	CARDINAL
gujaf-413	246	2	cor	ORG
gujaf-413	246	3	0.03	CARDINAL
gujaf-413	246	4	cor	ORG
gujaf-413	248	1	cor	ORG
gujaf-413	248	2	0.51	CARDINAL
gujaf-413	249	1	0.80	CARDINAL
gujaf-413	249	2	2010	DATE
gujaf-413	252	1	5	CARDINAL
gujaf-413	253	1	5	CARDINAL
gujaf-413	253	2	fpe	ORG
gujaf-413	253	3	aic sc hqc	ORG
gujaf-413	253	4	1.17	CARDINAL
gujaf-413	254	1	21.12	CARDINAL
gujaf-413	255	1	20.86	CARDINAL
gujaf-413	255	2	21.04	CARDINAL
gujaf-413	255	3	20.75	CARDINAL
gujaf-413	255	4	2	CARDINAL
gujaf-413	256	1	2024	DATE
gujaf-413	257	1	5	CARDINAL
gujaf-413	257	2	fpe	GPE
gujaf-413	257	3	aic	ORG
gujaf-413	257	4	hannan-quinn	ORG
gujaf-413	258	1	four	CARDINAL
gujaf-413	258	2	2	CARDINAL
gujaf-413	259	1	aic	GPE
gujaf-413	259	2	fpe	GPE
gujaf-413	259	3	2	CARDINAL
gujaf-413	260	1	2	CARDINAL
gujaf-413	261	1	gusau journal of accounting	ORG
gujaf-413	261	2	vol.6	NORP
gujaf-413	261	3	2, april,	DATE
gujaf-413	261	4	2025 30	DATE
gujaf-413	261	5	two	CARDINAL
gujaf-413	264	1	6	CARDINAL
gujaf-413	265	1	6	CARDINAL
gujaf-413	265	2	cor	ORG
gujaf-413	265	3	2.79	CARDINAL
gujaf-413	265	4	1.66	CARDINAL
gujaf-413	265	5	2.23	CARDINAL
gujaf-413	265	6	2024	CARDINAL
gujaf-413	265	7	6	CARDINAL
gujaf-413	265	8	between approximately 1.66	CARDINAL
gujaf-413	265	9	2.79	CARDINAL
gujaf-413	266	1	approximately 2.23	CARDINAL
gujaf-413	269	1	ardl bounds test	ORG
gujaf-413	270	1	7	CARDINAL
gujaf-413	271	1	7	CARDINAL
gujaf-413	272	1	10%	PERCENT
gujaf-413	272	2	6.68	CARDINAL
gujaf-413	272	3	2.63 3.35 5%	PERCENT
gujaf-413	272	4	3.1 3.87 2.5%	PERCENT
gujaf-413	272	5	3.55 4.38 1%	PERCENT
gujaf-413	272	6	4.13 5	DATE
gujaf-413	272	7	10	CARDINAL
gujaf-413	272	8	2024	CARDINAL
gujaf-413	272	9	7	CARDINAL
gujaf-413	272	10	6.68	CARDINAL
gujaf-413	275	1	5.0	CARDINAL
gujaf-413	275	2	nigerian	NORP
gujaf-413	276	1	4.7	CARDINAL
gujaf-413	277	1	gusau journal of accounting	ORG
gujaf-413	277	2	vol.6	NORP
gujaf-413	277	3	2, april,	DATE
gujaf-413	277	4	2025 31	DATE
gujaf-413	277	5	8	CARDINAL
gujaf-413	277	6	271925.6	CARDINAL
gujaf-413	277	7	0.55 0.28 1.95	CARDINAL
gujaf-413	277	8	0.28	CARDINAL
gujaf-413	277	9	1.46	CARDINAL
gujaf-413	278	1	164077.5 -1.90	MONEY
gujaf-413	278	2	146473.2 -2.66	QUANTITY
gujaf-413	278	3	5571.32	CARDINAL
gujaf-413	278	4	0.92	CARDINAL
gujaf-413	278	5	0.80	CARDINAL
gujaf-413	278	6	7.70	CARDINAL
gujaf-413	278	7	durbin-watson	ORG
gujaf-413	278	8	2.65	CARDINAL
gujaf-413	278	9	10	CARDINAL
gujaf-413	278	10	2024	DATE
gujaf-413	279	1	8	CARDINAL
gujaf-413	279	2	approximately 271925.6	CARDINAL
gujaf-413	279	3	4.83	CARDINAL
gujaf-413	279	4	the 1%	PERCENT
gujaf-413	280	1	approximately 0.55	CARDINAL
gujaf-413	280	2	1.95	CARDINAL
gujaf-413	280	3	1	CARDINAL
gujaf-413	280	4	10%	PERCENT
gujaf-413	280	5	2	CARDINAL
gujaf-413	281	1	cor	ORG
gujaf-413	281	2	approximately 272878.9	CARDINAL
gujaf-413	281	3	1.46	CARDINAL
gujaf-413	282	1	cor	ORG
gujaf-413	282	2	1.90	CARDINAL
gujaf-413	283	1	cor	ORG
gujaf-413	283	2	2	CARDINAL
gujaf-413	283	3	-389920.1	NORP
gujaf-413	283	4	10%	PERCENT
gujaf-413	285	1	2.67	CARDINAL
gujaf-413	285	2	10%	PERCENT
gujaf-413	287	1	92%	PERCENT
gujaf-413	287	2	80%	PERCENT
gujaf-413	287	3	about 80%	PERCENT
gujaf-413	288	1	5%	PERCENT
gujaf-413	289	1	nigeria	GPE
gujaf-413	291	1	2019	DATE
gujaf-413	291	2	2020	DATE
gujaf-413	291	3	2018	DATE
gujaf-413	291	4	2016	CARDINAL
gujaf-413	292	1	gusau journal of accounting	ORG
gujaf-413	292	2	vol.6	NORP
gujaf-413	292	3	2, april,	DATE
gujaf-413	292	4	2025 32	DATE
gujaf-413	292	5	second	ORDINAL
gujaf-413	295	1	scanlon	PERSON
gujaf-413	295	2	2019	DATE
gujaf-413	295	3	2019	DATE
gujaf-413	295	4	saad	PERSON
gujaf-413	295	5	2024	DATE
gujaf-413	295	6	2020	DATE
gujaf-413	295	7	2018	DATE
gujaf-413	297	1	4.8	CARDINAL
gujaf-413	298	1	9	CARDINAL
gujaf-413	298	2	srisk	ORG
gujaf-413	299	1	0.7 0.47	QUANTITY
gujaf-413	299	2	2.07 0.15	CARDINAL
gujaf-413	299	3	10	CARDINAL
gujaf-413	299	4	2024	DATE
gujaf-413	300	1	9	CARDINAL
gujaf-413	300	2	approximately 0.70	CARDINAL
gujaf-413	305	1	10	CARDINAL
gujaf-413	305	2	godfrey hettest.	PERSON
gujaf-413	306	1	10	CARDINAL
gujaf-413	307	1	1.63 0.33	CARDINAL
gujaf-413	307	2	7.81 0.25	CARDINAL
gujaf-413	307	3	10	CARDINAL
gujaf-413	307	4	2024	CARDINAL
gujaf-413	307	5	10	CARDINAL
gujaf-413	307	6	approximately 1.63	CARDINAL
gujaf-413	310	1	gusau journal of accounting	ORG
gujaf-413	310	2	vol.6	NORP
gujaf-413	310	3	2, april,	DATE
gujaf-413	310	4	2025 33	DATE
gujaf-413	311	1	-6	DATE
gujaf-413	312	1	2021	CARDINAL
gujaf-413	312	2	2023	DATE
gujaf-413	312	3	5%	PERCENT
gujaf-413	312	4	1	CARDINAL
gujaf-413	312	5	5%	PERCENT
gujaf-413	313	1	zero	CARDINAL
gujaf-413	315	1	5.0	CARDINAL
gujaf-413	315	2	nigerian	NORP
gujaf-413	315	3	the period	DATE
gujaf-413	315	4	2011-2023	DATE
gujaf-413	316	1	cor	ORG
gujaf-413	316	2	10%	PERCENT
gujaf-413	319	1	nigerian	NORP
gujaf-413	322	1	akinlabi, a. o.	ORG
gujaf-413	322	2	hamed, b., & awoniyi	PERSON
gujaf-413	322	3	m. a.	PERSON
gujaf-413	322	4	2011	DATE
gujaf-413	323	1	nigeria	GPE
gujaf-413	324	1	journal of research	ORG
gujaf-413	324	2	1(9	CARDINAL
gujaf-413	324	3	278–292	CARDINAL
gujaf-413	325	1	2006	DATE
gujaf-413	326	1	4th	ORDINAL
gujaf-413	327	1	ceemol nigeria limited	ORG
gujaf-413	328	1	gusau journal of accounting	ORG
gujaf-413	328	2	vol.6	NORP
gujaf-413	328	3	2, april,	DATE
gujaf-413	328	4	2025 34	DATE
gujaf-413	328	5	m. a.	PERSON
gujaf-413	328	6	sirop	ORG
gujaf-413	328	7	r., & mouselli	ORG
gujaf-413	328	8	2016	DATE
gujaf-413	330	1	17(2	CARDINAL
gujaf-413	330	2	117–127	CARDINAL
gujaf-413	331	1	https://doi.org/10.3846/btp.2016.555	ORG
gujaf-413	331	2	z. a.	PERSON
gujaf-413	331	3	b. m.	PERSON
gujaf-413	331	4	2020	DATE
gujaf-413	332	1	iraq	GPE
gujaf-413	333	1	journal of asian finance	ORG
gujaf-413	333	2	629	CARDINAL
gujaf-413	333	3	639	CARDINAL
gujaf-413	334	1	barasa	GPE
gujaf-413	334	2	j. w.	PERSON
gujaf-413	334	3	2014	DATE
gujaf-413	335	1	kenya	GPE
gujaf-413	335	2	nairobi securities exchange	ORG
gujaf-413	336	1	university of nairobi	ORG
gujaf-413	337	1	becker	PERSON
gujaf-413	337	2	g. s.	PERSON
gujaf-413	337	3	1968	DATE
gujaf-413	340	1	london	GPE
gujaf-413	340	2	palgrave macmillan	PERSON
gujaf-413	341	1	bolgorian	NORP
gujaf-413	341	2	m.	PERSON
gujaf-413	341	3	2012	DATE
gujaf-413	343	1	physica	ORG
gujaf-413	343	2	390	CARDINAL
gujaf-413	343	3	4514–4521	CARDINAL
gujaf-413	344	1	s.	PERSON
gujaf-413	344	2	masood	GPE
gujaf-413	344	3	o., & javaria	ORG
gujaf-413	344	4	2020	DATE
gujaf-413	345	1	united kingdom	GPE
gujaf-413	345	2	india	GPE
gujaf-413	345	3	france	GPE
gujaf-413	345	4	pakistan	GPE
gujaf-413	345	5	spain	GPE
gujaf-413	345	6	united states	GPE
gujaf-413	346	1	global journal	ORG
gujaf-413	346	2	social sciences studies	ORG
gujaf-413	346	3	6(1	CARDINAL
gujaf-413	346	4	1–12	DATE
gujaf-413	347	1	a., & hyoung-goo	ORG
gujaf-413	347	2	k.	PERSON
gujaf-413	347	3	2013	DATE
gujaf-413	350	1	1–35	CARDINAL
gujaf-413	351	1	fama	ORG
gujaf-413	351	2	e. f. (	PERSON
gujaf-413	351	3	2000	DATE
gujaf-413	354	1	cheltenham	GPE
gujaf-413	354	2	elgar	PERSON
gujaf-413	355	1	hadhek	GPE
gujaf-413	355	2	z.	PERSON
gujaf-413	355	3	s., & mosbah	ORG
gujaf-413	355	4	l.	PERSON
gujaf-413	355	5	2019	DATE
gujaf-413	357	1	171	CARDINAL
gujaf-413	357	2	jelilov	PERSON
gujaf-413	357	3	k., & briggs	ORG
gujaf-413	357	4	s. o. (	PERSON
gujaf-413	357	5	2018	DATE
gujaf-413	358	1	nigeria	GPE
gujaf-413	359	1	journal of management, economics	ORG
gujaf-413	359	2	2(3	CARDINAL
gujaf-413	359	3	41–61	CARDINAL
gujaf-413	359	4	laborda	GPE
gujaf-413	359	5	r., & olmo	ORG
gujaf-413	359	6	j.	PERSON
gujaf-413	359	7	2021	CARDINAL
gujaf-413	360	1	spain	GPE
gujaf-413	361	1	68–86	CARDINAL
gujaf-413	362	1	markoulis	NORP
gujaf-413	362	2	s., & katsikides	ORG
gujaf-413	362	3	2018	DATE
gujaf-413	363	1	the 21st century	DATE
gujaf-413	364	1	1–23	CARDINAL
gujaf-413	365	1	https://doi.org/10.1080/09546553.2018.1425207 muneeswaran	PERSON
gujaf-413	365	2	r., & babu	ORG
gujaf-413	365	3	m. (	PERSON
gujaf-413	365	4	2017	CARDINAL
gujaf-413	366	1	indian	NORP
gujaf-413	367	1	amity journal of management research	ORG
gujaf-413	367	2	2(1	CARDINAL
gujaf-413	367	3	61–75	DATE
gujaf-413	368	1	nazir	PERSON
gujaf-413	368	2	m. s.	PERSON
gujaf-413	368	3	khan	GPE
gujaf-413	368	4	m. k.	PERSON
gujaf-413	368	5	akram, a., & ahmed	PERSON
gujaf-413	368	6	i.	PERSON
gujaf-413	368	7	2018	DATE
gujaf-413	369	1	south asian	NORP
gujaf-413	370	1	179–200	CARDINAL
gujaf-413	371	1	s.	GPE
gujaf-413	371	2	adegboye	GPE
gujaf-413	371	3	a.	GPE
gujaf-413	371	4	adegboye	GPE
gujaf-413	371	5	k.	PERSON
gujaf-413	371	6	umukoro	PERSON
gujaf-413	371	7	2019	DATE
gujaf-413	372	1	nigeria	GPE
gujaf-413	373	1	5	DATE
gujaf-413	374	1	vol.6	NORP
gujaf-413	374	2	2, april,	DATE
gujaf-413	374	3	2025 35	DATE
gujaf-413	374	4	k. i.	PERSON
gujaf-413	374	5	2018	DATE
gujaf-413	375	1	nigeria	GPE
gujaf-413	376	1	spiru haret university economic series	ORG
gujaf-413	376	2	18(4	CARDINAL
gujaf-413	376	3	23–40	CARDINAL
gujaf-413	377	1	https://doi.org/10.26458/184	PERSON
gujaf-413	377	2	t. h.	ORG
gujaf-413	377	3	2020	DATE
gujaf-413	379	1	journal	ORG
gujaf-413	379	2	asian	NORP
gujaf-413	379	3	7(12	CARDINAL
gujaf-413	380	1	https://doi.org/10.13106/jafeb.2020.vol7.no12.073 scanlon	PERSON
gujaf-413	380	2	k.	PERSON
gujaf-413	380	3	2019	DATE
gujaf-413	381	1	u.s.	GPE
gujaf-413	383	1	western kentucky university	ORG
gujaf-413	384	1	t.	GPE
gujaf-413	384	2	teitler-regev	ORG
gujaf-413	384	3	s., & yezreel	ORG
gujaf-413	384	4	s.	PERSON
gujaf-413	384	5	2017	CARDINAL
gujaf-413	386	1	f. n.	PERSON
gujaf-413	386	2	albert	PERSON
gujaf-413	386	3	c. p.	PERSON
gujaf-413	386	4	s.	PERSON
gujaf-413	386	5	1986	DATE
gujaf-413	388	1	american political science review	ORG
gujaf-413	390	1	2011	DATE