id	sid	eid	entity	type
gujaf-414	1	1	microsoft	ORG
gujaf-414	1	2	hassan gujaf vol	PERSON
gujaf-414	1	3	6	CARDINAL
gujaf-414	1	4	2 april	DATE
gujaf-414	1	5	hassan 2222[1	PERSON
gujaf-414	1	6	vol.6	NORP
gujaf-414	1	7	2, april,	DATE
gujaf-414	1	8	2025 36	DATE
gujaf-414	1	9	nigeria	GPE
gujaf-414	1	10	unekuojo oguche department of accounting	ORG
gujaf-414	1	11	abu business school ahmadu bello university	ORG
gujaf-414	1	12	zaria-nigeria	ORG
gujaf-414	2	1	luka mailafia department of accounting	ORG
gujaf-414	2	2	abu business school ahmadu bello university	ORG
gujaf-414	2	3	zaria-nigeria	ORG
gujaf-414	3	1	aliyu abdullahi ahmed department of accounting	PERSON
gujaf-414	3	2	abu business school ahmadu bello university	ORG
gujaf-414	3	3	zaria-nigeria	ORG
gujaf-414	5	1	dmbs	ORG
gujaf-414	5	2	nigeria	GPE
gujaf-414	6	1	iso 27001	PERSON
gujaf-414	8	1	annual	DATE
gujaf-414	8	2	14	CARDINAL
gujaf-414	8	3	the nigerian exchange	ORG
gujaf-414	8	4	2016-2022	CARDINAL
gujaf-414	9	1	gls	ORG
gujaf-414	10	1	iso 27001	PERSON
gujaf-414	10	2	dmbs	ORG
gujaf-414	10	3	nigeria	GPE
gujaf-414	11	1	iso 27001	PERSON
gujaf-414	11	2	dmbs	ORG
gujaf-414	11	3	nigeria	GPE
gujaf-414	12	1	dmbs	ORG
gujaf-414	12	2	nigeria	GPE
gujaf-414	12	3	iso 27001	PERSON
gujaf-414	13	1	nigeria	GPE
gujaf-414	14	1	1.0	CARDINAL
gujaf-414	15	1	2024	DATE
gujaf-414	16	1	europe	LOC
gujaf-414	16	2	america	GPE
gujaf-414	17	1	silicon valley bank	LOC
gujaf-414	17	2	first republic bank	ORG
gujaf-414	17	3	thompson	ORG
gujaf-414	17	4	2023	CARDINAL
gujaf-414	18	1	nigeria	GPE
gujaf-414	19	1	skye bank plc	ORG
gujaf-414	19	2	diamond bank plc	ORG
gujaf-414	20	1	vol.6	NORP
gujaf-414	20	2	2, april,	DATE
gujaf-414	20	3	2025 37	DATE
gujaf-414	20	4	2020	DATE
gujaf-414	21	1	jarrett	PERSON
gujaf-414	21	2	2016	DATE
gujaf-414	28	1	zemzem	PERSON
gujaf-414	28	2	kacem	GPE
gujaf-414	28	3	2014	DATE
gujaf-414	30	1	the central bank of nigeria	ORG
gujaf-414	30	2	cbn	ORG
gujaf-414	30	3	2022	CARDINAL
gujaf-414	30	4	cbn	ORG
gujaf-414	30	5	2022	CARDINAL
gujaf-414	31	1	nigeria	GPE
gujaf-414	34	1	one	CARDINAL
gujaf-414	34	2	2020	DATE
gujaf-414	35	1	nigeria	GPE
gujaf-414	37	1	yahaya	PERSON
gujaf-414	37	2	yakubu	PERSON
gujaf-414	37	3	2022	CARDINAL
gujaf-414	37	4	nigeria	GPE
gujaf-414	37	5	aldhamari et al	PERSON
gujaf-414	38	1	2020	DATE
gujaf-414	39	1	odubuasi et al	PERSON
gujaf-414	40	1	2022	CARDINAL
gujaf-414	42	1	2020	DATE
gujaf-414	42	2	nigerian	NORP
gujaf-414	42	3	27001	CARDINAL
gujaf-414	42	4	dmbs	ORG
gujaf-414	42	5	nigeria	GPE
gujaf-414	43	1	the study gusau journal of accounting	ORG
gujaf-414	43	2	vol.6	NORP
gujaf-414	43	3	2, april,	DATE
gujaf-414	43	4	2025 38	DATE
gujaf-414	43	5	dmbs	ORG
gujaf-414	43	6	nigeria	GPE
gujaf-414	45	1	abdullahi et al	ORG
gujaf-414	46	1	2023	CARDINAL
gujaf-414	46	2	two	CARDINAL
gujaf-414	49	1	fali et al	PERSON
gujaf-414	49	2	2020	DATE
gujaf-414	51	1	nworie &	ORG
gujaf-414	51	2	2022	CARDINAL
gujaf-414	58	1	abdullahi et al.	PERSON
gujaf-414	58	2	2023	CARDINAL
gujaf-414	60	1	2017	CARDINAL
gujaf-414	62	1	haddad et al.	PERSON
gujaf-414	62	2	2021	CARDINAL
gujaf-414	62	3	2020	DATE
gujaf-414	66	1	karim	GPE
gujaf-414	66	2	2024	DATE
gujaf-414	67	1	karim	GPE
gujaf-414	67	2	2024	DATE
gujaf-414	68	1	vol.6	NORP
gujaf-414	68	2	2, april,	DATE
gujaf-414	68	3	2025	CARDINAL
gujaf-414	68	4	39	CARDINAL
gujaf-414	69	1	2019	DATE
gujaf-414	70	1	the risk management committee	ORG
gujaf-414	72	1	the risk management committee's	ORG
gujaf-414	72	2	2022	CARDINAL
gujaf-414	74	1	abubakar et al.	PERSON
gujaf-414	74	2	2018	DATE
gujaf-414	74	3	fali et al.	GPE
gujaf-414	74	4	2020	DATE
gujaf-414	74	5	al.	PERSON
gujaf-414	74	6	2020	DATE
gujaf-414	74	7	malik et al.	PERSON
gujaf-414	74	8	2019	DATE
gujaf-414	75	1	second	ORDINAL
gujaf-414	75	2	nigeria	GPE
gujaf-414	77	1	al.	PERSON
gujaf-414	77	2	2021	CARDINAL
gujaf-414	78	1	2018	DATE
gujaf-414	80	1	2023	CARDINAL
gujaf-414	80	2	2018	DATE
gujaf-414	80	3	2021	DATE
gujaf-414	80	4	2020	DATE
gujaf-414	80	5	fali	PERSON
gujaf-414	80	6	2020	DATE
gujaf-414	81	1	first	ORDINAL
gujaf-414	81	2	nigeria	GPE
gujaf-414	82	1	27001	CARDINAL
gujaf-414	84	1	iso 27001 standard	ORG
gujaf-414	86	1	2022	CARDINAL
gujaf-414	89	1	vol.6	NORP
gujaf-414	89	2	2, april,	DATE
gujaf-414	89	3	2025 40	DATE
gujaf-414	89	4	bokhari & manzoor 2022	ORG
gujaf-414	89	5	chakroun et al	PERSON
gujaf-414	89	6	2020	DATE
gujaf-414	89	7	jiang	GPE
gujaf-414	89	8	2020	DATE
gujaf-414	90	1	2015	DATE
gujaf-414	91	1	first	ORDINAL
gujaf-414	91	2	nigeria	GPE
gujaf-414	92	1	2015	DATE
gujaf-414	93	1	five	CARDINAL
gujaf-414	96	1	five	CARDINAL
gujaf-414	96	2	2015).researchers	CARDINAL
gujaf-414	97	1	akinleye & kolawole	ORG
gujaf-414	97	2	2020	DATE
gujaf-414	97	3	jia & bradbury	ORG
gujaf-414	97	4	2020	DATE
gujaf-414	98	1	2018	DATE
gujaf-414	99	1	first	ORDINAL
gujaf-414	99	2	nigeria	GPE
gujaf-414	102	1	stephen ross	PERSON
gujaf-414	102	2	barry mitnick	PERSON
gujaf-414	102	3	1973	DATE
gujaf-414	102	4	michael, jensen	PERSON
gujaf-414	102	5	william	PERSON
gujaf-414	102	6	1976	DATE
gujaf-414	103	1	tonye & pabraebiowei	ORG
gujaf-414	103	2	2022	CARDINAL
gujaf-414	105	1	2024	DATE
gujaf-414	106	1	akinleye & kolawole	ORG
gujaf-414	106	2	2020	DATE
gujaf-414	107	1	the risk management committee	ORG
gujaf-414	107	2	vol.6	NORP
gujaf-414	107	3	2, april	DATE
gujaf-414	107	4	2025	CARDINAL
gujaf-414	107	5	41	CARDINAL
gujaf-414	108	1	3.0	CARDINAL
gujaf-414	109	1	annual	DATE
gujaf-414	109	2	14	CARDINAL
gujaf-414	109	3	2016-2022	CARDINAL
gujaf-414	109	4	14	CARDINAL
gujaf-414	111	1	3.1	CARDINAL
gujaf-414	111	2	1	CARDINAL
gujaf-414	111	3	2019	DATE
gujaf-414	111	4	abubakar	PERSON
gujaf-414	111	5	2023	CARDINAL
gujaf-414	112	1	husaini & saiful (	ORG
gujaf-414	112	2	2017	DATE
gujaf-414	113	1	2021	CARDINAL
gujaf-414	114	1	rcs	ORG
gujaf-414	114	2	the risk management committee	ORG
gujaf-414	115	1	rashid et al	PERSON
gujaf-414	115	2	2012	DATE
gujaf-414	115	3	kakanda et al	PERSON
gujaf-414	116	1	2017	CARDINAL
gujaf-414	116	2	iso 27001	PERSON
gujaf-414	116	3	1	CARDINAL
gujaf-414	116	4	27001	CARDINAL
gujaf-414	116	5	0	CARDINAL
gujaf-414	117	1	wu et al	PERSON
gujaf-414	117	2	2021	CARDINAL
gujaf-414	117	3	podrecca et al	PERSON
gujaf-414	118	1	2022	CARDINAL
gujaf-414	118	2	1	CARDINAL
gujaf-414	118	3	0	CARDINAL
gujaf-414	118	4	2016	DATE
gujaf-414	118	5	gonzález et al	PERSON
gujaf-414	119	1	2020	DATE
gujaf-414	119	2	2024	CARDINAL
gujaf-414	120	1	ƒ(enterprise risk committee	WORK_OF_ART
gujaf-414	121	1	rci = risk committee	ORG
gujaf-414	121	2	vol.6	NORP
gujaf-414	121	3	2, april	DATE
gujaf-414	121	4	2025	CARDINAL
gujaf-414	123	1	4.0	CARDINAL
gujaf-414	126	1	2	CARDINAL
gujaf-414	126	2	max	PERSON
gujaf-414	126	3	0.070	CARDINAL
gujaf-414	126	4	98	CARDINAL
gujaf-414	126	5	0.600	CARDINAL
gujaf-414	126	6	98	CARDINAL
gujaf-414	126	7	11.00	CARDINAL
gujaf-414	126	8	iso 98	ORG
gujaf-414	126	9	0.367 0.485 0.000 1.000	QUANTITY
gujaf-414	126	10	98	CARDINAL
gujaf-414	126	11	1.000	CARDINAL
gujaf-414	126	12	2024	CARDINAL
gujaf-414	126	13	2	CARDINAL
gujaf-414	126	14	0.016	CARDINAL
gujaf-414	126	15	0.018	CARDINAL
gujaf-414	127	1	nigeria	GPE
gujaf-414	127	2	1.60%	PERCENT
gujaf-414	127	3	1.80%	PERCENT
gujaf-414	128	1	0.091	CARDINAL
gujaf-414	128	2	0.070	CARDINAL
gujaf-414	128	3	dmbs	ORG
gujaf-414	128	4	nigeria	GPE
gujaf-414	128	5	-0.91%	PERCENT
gujaf-414	128	6	0.70%	PERCENT
gujaf-414	129	1	2	CARDINAL
gujaf-414	129	2	0.242	CARDINAL
gujaf-414	129	3	0.146	CARDINAL
gujaf-414	130	1	2.42%	PERCENT
gujaf-414	130	2	the risk management committee	ORG
gujaf-414	130	3	1.46%	PERCENT
gujaf-414	131	1	0.60	CARDINAL
gujaf-414	131	2	60%	PERCENT
gujaf-414	132	1	2	CARDINAL
gujaf-414	132	2	6.469	CARDINAL
gujaf-414	132	3	1.884	CARDINAL
gujaf-414	133	1	6	CARDINAL
gujaf-414	133	2	dmbs	ORG
gujaf-414	133	3	nigeria	GPE
gujaf-414	134	1	1.884	CARDINAL
gujaf-414	135	1	3	CARDINAL
gujaf-414	135	2	3	CARDINAL
gujaf-414	135	3	11	CARDINAL
gujaf-414	136	1	gusau journal of accounting	ORG
gujaf-414	136	2	vol.6	NORP
gujaf-414	136	3	2, april,	DATE
gujaf-414	136	4	2025 43	DATE
gujaf-414	136	5	2	CARDINAL
gujaf-414	136	6	iso	PERSON
gujaf-414	136	7	0.367	CARDINAL
gujaf-414	136	8	0.485	CARDINAL
gujaf-414	137	1	dmbs	ORG
gujaf-414	137	2	nigeria	GPE
gujaf-414	137	3	36.70%	PERCENT
gujaf-414	137	4	iso 27001	PERSON
gujaf-414	138	1	iso 27001	ORG
gujaf-414	139	1	iso 27001	PERSON
gujaf-414	139	2	0	CARDINAL
gujaf-414	139	3	1	CARDINAL
gujaf-414	140	1	2	CARDINAL
gujaf-414	140	2	0.214	CARDINAL
gujaf-414	140	3	0.412	CARDINAL
gujaf-414	141	1	dmbs	ORG
gujaf-414	141	2	nigeria	GPE
gujaf-414	141	3	21.40%	PERCENT
gujaf-414	143	1	0	CARDINAL
gujaf-414	143	2	1	CARDINAL
gujaf-414	145	1	3	CARDINAL
gujaf-414	145	2	rci rcs	GPE
gujaf-414	145	3	iso coso fp	PERSON
gujaf-414	145	4	1.000	CARDINAL
gujaf-414	145	5	1.000	MONEY
gujaf-414	145	6	0.005	CARDINAL
gujaf-414	145	7	0.010 1.000	CARDINAL
gujaf-414	145	8	iso	ORG
gujaf-414	145	9	0.250 1.000	CARDINAL
gujaf-414	145	10	0.364	CARDINAL
gujaf-414	145	11	1.000	CARDINAL
gujaf-414	145	12	2024	CARDINAL
gujaf-414	146	1	rcs, iso	ORG
gujaf-414	147	1	80%	PERCENT
gujaf-414	147	2	gujarati	ORG
gujaf-414	147	3	2004	DATE
gujaf-414	148	1	vif	PERSON
gujaf-414	150	1	4	CARDINAL
gujaf-414	150	2	1	CARDINAL
gujaf-414	150	3	1.23 0.816	CARDINAL
gujaf-414	150	4	1.12	CARDINAL
gujaf-414	150	5	1.02	CARDINAL
gujaf-414	150	6	1.19 0.841	CARDINAL
gujaf-414	150	7	1.14	CARDINAL
gujaf-414	150	8	vol.6	NORP
gujaf-414	150	9	2, april,	DATE
gujaf-414	150	10	2025 44	DATE
gujaf-414	150	11	2024	CARDINAL
gujaf-414	150	12	4	CARDINAL
gujaf-414	150	13	1	CARDINAL
gujaf-414	150	14	2004	DATE
gujaf-414	151	1	lagrange	GPE
gujaf-414	152	1	gls	ORG
gujaf-414	153	1	gls	ORG
gujaf-414	153	2	5	CARDINAL
gujaf-414	153	3	ols	ORG
gujaf-414	153	4	coef st.err	PERSON
gujaf-414	153	5	0.001 0.13 0.898	MONEY
gujaf-414	153	6	0.010	CARDINAL
gujaf-414	153	7	0.013	CARDINAL
gujaf-414	153	8	2.97 0.003	CARDINAL
gujaf-414	153	9	0.016	CARDINAL
gujaf-414	153	10	0.001 no obs 98	MONEY
gujaf-414	153	11	19.83	CARDINAL
gujaf-414	153	12	2024	CARDINAL
gujaf-414	153	13	5	CARDINAL
gujaf-414	153	14	19.83	CARDINAL
gujaf-414	153	15	0.001	CARDINAL
gujaf-414	153	16	1%	PERCENT
gujaf-414	154	1	less than 0.05	CARDINAL
gujaf-414	155	1	4.7	CARDINAL
gujaf-414	155	2	gls	ORG
gujaf-414	156	1	0.016 + 0.005rci +	MONEY
gujaf-414	157	1	vol.6	NORP
gujaf-414	157	2	2, april,	DATE
gujaf-414	157	3	2025 45	DATE
gujaf-414	157	4	0.005	CARDINAL
gujaf-414	157	5	0.50	CARDINAL
gujaf-414	157	6	0.619	CARDINAL
gujaf-414	158	1	dmbs	ORG
gujaf-414	158	2	nigeria	GPE
gujaf-414	159	1	first	ORDINAL
gujaf-414	159	2	dmbs	ORG
gujaf-414	159	3	nigeria	GPE
gujaf-414	160	1	abubakar	PERSON
gujaf-414	161	1	2018	DATE
gujaf-414	161	2	2018	DATE
gujaf-414	162	1	fali	PERSON
gujaf-414	162	2	2020	DATE
gujaf-414	163	1	2020	DATE
gujaf-414	163	2	yahaya	PERSON
gujaf-414	163	3	yakubu	PERSON
gujaf-414	163	4	2022	CARDINAL
gujaf-414	164	1	0.000	CARDINAL
gujaf-414	164	2	0.13	CARDINAL
gujaf-414	164	3	0.898	CARDINAL
gujaf-414	165	1	dmbs	ORG
gujaf-414	165	2	nigeria	GPE
gujaf-414	166	1	second	ORDINAL
gujaf-414	166	2	dmbs	ORG
gujaf-414	166	3	nigeria	GPE
gujaf-414	167	1	2017	CARDINAL
gujaf-414	167	2	2022	CARDINAL
gujaf-414	168	1	2021	CARDINAL
gujaf-414	168	2	yahaya	PERSON
gujaf-414	168	3	yakubu	PERSON
gujaf-414	168	4	2022	CARDINAL
gujaf-414	169	1	iso	PERSON
gujaf-414	169	2	0.010	CARDINAL
gujaf-414	169	3	2.93	CARDINAL
gujaf-414	169	4	0.003	CARDINAL
gujaf-414	169	5	1%	PERCENT
gujaf-414	170	1	iso	PERSON
gujaf-414	170	2	dmbs	ORG
gujaf-414	170	3	nigeria	GPE
gujaf-414	171	1	1%	PERCENT
gujaf-414	171	2	dmbs	ORG
gujaf-414	171	3	nigeria	GPE
gujaf-414	171	4	1%	PERCENT
gujaf-414	172	1	third	ORDINAL
gujaf-414	172	2	dmbs	ORG
gujaf-414	172	3	nigeria	GPE
gujaf-414	173	1	manzoor	PERSON
gujaf-414	173	2	2022	CARDINAL
gujaf-414	173	3	iso	PERSON
gujaf-414	173	4	hazudin	GPE
gujaf-414	173	5	2015	CARDINAL
gujaf-414	174	1	5	CARDINAL
gujaf-414	174	2	0.013	CARDINAL
gujaf-414	174	3	2.97	CARDINAL
gujaf-414	174	4	0.003	CARDINAL
gujaf-414	174	5	1%	PERCENT
gujaf-414	175	1	dmbs	ORG
gujaf-414	175	2	nigeria	GPE
gujaf-414	176	1	1%	PERCENT
gujaf-414	176	2	dmbs	ORG
gujaf-414	176	3	nigeria	GPE
gujaf-414	176	4	1.30%	PERCENT
gujaf-414	177	1	fourth	ORDINAL
gujaf-414	177	2	dmbs	ORG
gujaf-414	177	3	nigeria	GPE
gujaf-414	178	1	kolawole	PERSON
gujaf-414	178	2	2022	CARDINAL
gujaf-414	178	3	2021	CARDINAL
gujaf-414	180	1	2018	DATE
gujaf-414	181	1	gusau journal of accounting	ORG
gujaf-414	181	2	vol.6	NORP
gujaf-414	181	3	2, april,	DATE
gujaf-414	181	4	2025	CARDINAL
gujaf-414	181	5	46 5.0	CARDINAL
gujaf-414	181	6	nigeria	GPE
gujaf-414	182	1	iso	PERSON
gujaf-414	182	2	dmbs	ORG
gujaf-414	182	3	nigeria	GPE
gujaf-414	183	1	0.003	CARDINAL
gujaf-414	183	2	0.003	CARDINAL
gujaf-414	185	1	five	CARDINAL
gujaf-414	187	1	five	CARDINAL
gujaf-414	188	1	dmbs	ORG
gujaf-414	188	2	nigeria	GPE
gujaf-414	189	1	nigeria	GPE
gujaf-414	190	1	dmbs	ORG
gujaf-414	190	2	nigeria	GPE
gujaf-414	191	1	dmbs	ORG
gujaf-414	191	2	nigeria	GPE
gujaf-414	193	1	dmbs	ORG
gujaf-414	193	2	nigeria	GPE
gujaf-414	194	1	nigeria	GPE
gujaf-414	195	1	just four	CARDINAL
gujaf-414	195	2	iso	PERSON
gujaf-414	195	3	dmbs	ORG
gujaf-414	195	4	nigeria	GPE
gujaf-414	196	1	nigeria	GPE
gujaf-414	197	1	abdullahi	GPE
gujaf-414	197	2	s. r.	PERSON
gujaf-414	197	3	kwaru	PERSON
gujaf-414	197	4	s. m.	PERSON
gujaf-414	197	5	d. i.	PERSON
gujaf-414	197	6	2023	CARDINAL
gujaf-414	198	1	nigeria	GPE
gujaf-414	199	1	nigerian journal of management sciences	ORG
gujaf-414	199	2	24(2b	CARDINAL
gujaf-414	199	3	55	CARDINAL
gujaf-414	200	1	abubakar	PERSON
gujaf-414	200	2	a. h.	PERSON
gujaf-414	200	3	ado, a. b.	PERSON
gujaf-414	200	4	mohamed	PERSON
gujaf-414	200	5	m. i.	PERSON
gujaf-414	201	1	2018	DATE
gujaf-414	202	1	nigeria	GPE
gujaf-414	203	1	american international journal of business management,1(2	ORG
gujaf-414	203	2	07-13	DATE
gujaf-414	204	1	adepoju	ORG
gujaf-414	204	2	a. t.	PERSON
gujaf-414	204	3	2020	DATE
gujaf-414	205	1	nigeria	GPE
gujaf-414	206	1	ahmadu bello university	ORG
gujaf-414	206	2	zaria-nigeria	ORG
gujaf-414	207	1	gusau journal of accounting	ORG
gujaf-414	207	2	vol.6	NORP
gujaf-414	207	3	2, april	DATE
gujaf-414	207	4	2025	CARDINAL
gujaf-414	207	5	47	CARDINAL
gujaf-414	207	6	a. r. a.	PERSON
gujaf-414	207	7	adebayo, i. a., & adeboboye	ORG
gujaf-414	207	8	r. o.	PERSON
gujaf-414	207	9	2024	CARDINAL
gujaf-414	209	1	asian journal of economics	ORG
gujaf-414	209	2	24(5	CARDINAL
gujaf-414	209	3	354	CARDINAL
gujaf-414	210	1	g. t.	PERSON
gujaf-414	210	2	a. d.	PERSON
gujaf-414	210	3	2020	DATE
gujaf-414	212	1	international journal of financial research	ORG
gujaf-414	212	2	405	CARDINAL
gujaf-414	213	1	aldhamari	PERSON
gujaf-414	213	2	r.	NORP
gujaf-414	213	3	mohamad	PERSON
gujaf-414	213	4	m. n.	PERSON
gujaf-414	213	5	m. & mas'ud	ORG
gujaf-414	213	6	2020	DATE
gujaf-414	214	1	malaysia	GPE
gujaf-414	215	1	1281-1305	CARDINAL
gujaf-414	216	1	alduneibat	PERSON
gujaf-414	216	2	k. a.	PERSON
gujaf-414	216	3	2023	CARDINAL
gujaf-414	218	1	12(1	CARDINAL
gujaf-414	218	2	376	CARDINAL
gujaf-414	220	1	bokhari	PERSON
gujaf-414	220	2	s. a. a.	PERSON
gujaf-414	220	3	s.	PERSON
gujaf-414	220	4	2022	CARDINAL
gujaf-414	222	1	american journal	ORG
gujaf-414	222	2	12	CARDINAL
gujaf-414	222	3	934	CARDINAL
gujaf-414	223	1	central bank of nigeria	ORG
gujaf-414	224	1	2022	CARDINAL
gujaf-414	227	1	chakroun	GPE
gujaf-414	227	2	s.	GPE
gujaf-414	227	3	salhi	GPE
gujaf-414	227	4	b.	GPE
gujaf-414	227	5	amar	GPE
gujaf-414	227	6	b.a.	GPE
gujaf-414	227	7	2020	DATE
gujaf-414	228	1	iso 26000	ORG
gujaf-414	228	2	france	GPE
gujaf-414	229	1	43(5	CARDINAL
gujaf-414	229	2	545-571	CARDINAL
gujaf-414	230	1	chukwujekwu	PRODUCT
gujaf-414	231	1	o. p.	PERSON
gujaf-414	231	2	theresa	PERSON
gujaf-414	231	3	o. n., & vincent	ORG
gujaf-414	231	4	2020	DATE
gujaf-414	233	1	journal of accounting	ORG
gujaf-414	233	2	3(3	CARDINAL
gujaf-414	233	3	106	CARDINAL
gujaf-414	234	1	e.p.m.	ORG
gujaf-414	234	2	2022	CARDINAL
gujaf-414	236	1	81	CARDINAL
gujaf-414	237	1	a. a.	PERSON
gujaf-414	237	2	i.	PERSON
gujaf-414	237	3	2018	DATE
gujaf-414	239	1	8(2	CARDINAL
gujaf-414	239	2	161-180	CARDINAL
gujaf-414	240	1	elessa	PERSON
gujaf-414	240	2	m.	PERSON
gujaf-414	240	3	2016	DATE
gujaf-414	242	1	journal of commercial & environmental	ORG
gujaf-414	242	2	7	CARDINAL
gujaf-414	242	3	1	CARDINAL
gujaf-414	243	1	fali	GPE
gujaf-414	243	2	i.m.	GPE
gujaf-414	243	3	philomena	GPE
gujaf-414	243	4	p.o.	GPE
gujaf-414	243	5	ibrahim	PERSON
gujaf-414	243	6	j. (2020	PERSON
gujaf-414	244	1	nigeria	GPE
gujaf-414	245	1	international journal of research	ORG
gujaf-414	246	1	313	CARDINAL
gujaf-414	247	1	gonzález	PERSON
gujaf-414	247	2	l.o.	GPE
gujaf-414	247	3	p.d.	GPE
gujaf-414	247	4	& herrera	ORG
gujaf-414	247	5	a.t.	PERSON
gujaf-414	247	6	2020	DATE
gujaf-414	248	1	spanish	NORP
gujaf-414	249	1	european research	ORG
gujaf-414	249	2	26	CARDINAL
gujaf-414	249	3	111–120	CARDINAL
gujaf-414	250	1	haddad, a.	PERSON
gujaf-414	250	2	ammari, a.	GPE
gujaf-414	250	3	a.	PERSON
gujaf-414	250	4	2021	CARDINAL
gujaf-414	251	1	islamic	NORP
gujaf-414	252	1	14	CARDINAL
gujaf-414	252	2	176	CARDINAL
gujaf-414	254	1	hamour, a.m.	TIME
gujaf-414	254	2	d.m.	GPE
gujaf-414	254	3	m.m.	PERSON
gujaf-414	254	4	2021	CARDINAL
gujaf-414	255	1	jordanian	NORP
gujaf-414	256	1	11(3	CARDINAL
gujaf-414	256	2	33	CARDINAL
gujaf-414	257	1	gusau journal of accounting	ORG
gujaf-414	257	2	vol.6	NORP
gujaf-414	257	3	2, april	DATE
gujaf-414	257	4	2025	CARDINAL
gujaf-414	257	5	48	CARDINAL
gujaf-414	257	6	hazudin	GPE
gujaf-414	257	7	s.f.	GPE
gujaf-414	257	8	mohamad	PERSON
gujaf-414	257	9	s.a.	GPE
gujaf-414	257	10	azer	GPE
gujaf-414	257	11	i.a.	GPE
gujaf-414	257	12	daud	PERSON
gujaf-414	257	13	r., & paino	ORG
gujaf-414	257	14	2015	CARDINAL
gujaf-414	258	1	iso 14001	PERSON
gujaf-414	258	2	malaysian	NORP
gujaf-414	259	1	procedia economics	ORG
gujaf-414	259	2	31	CARDINAL
gujaf-414	259	3	56	CARDINAL
gujaf-414	259	4	2017	CARDINAL
gujaf-414	260	1	indonesian	NORP
gujaf-414	261	1	6(6	CARDINAL
gujaf-414	261	2	16-23	CARDINAL
gujaf-414	262	1	m. n.	PERSON
gujaf-414	262	2	ogar	PERSON
gujaf-414	262	3	c. a.	PERSON
gujaf-414	262	4	2017	CARDINAL
gujaf-414	263	1	nigeria	GPE
gujaf-414	264	1	funai journal of accounting	ORG
gujaf-414	264	2	1(1	CARDINAL
gujaf-414	264	3	174-180	CARDINAL
gujaf-414	265	1	i.	PERSON
gujaf-414	265	2	manasikana	ORG
gujaf-414	265	3	a., & soetedjo	ORG
gujaf-414	265	4	s. (2018	ORG
gujaf-414	266	1	indonesian	NORP
gujaf-414	267	1	asian journal of accounting research	ORG
gujaf-414	267	2	3(2	CARDINAL
gujaf-414	267	3	224-235	CARDINAL
gujaf-414	271	1	jarrett	PERSON
gujaf-414	271	2	e. l.	PERSON
gujaf-414	271	3	2016	DATE
gujaf-414	273	1	43(6	CARDINAL
gujaf-414	273	2	44	CARDINAL
gujaf-414	274	1	jia	PERSON
gujaf-414	274	2	j., & bradbury	ORG
gujaf-414	274	3	m.e.	GPE
gujaf-414	274	4	2020	DATE
gujaf-414	276	1	australian	NORP
gujaf-414	276	2	46(3	CARDINAL
gujaf-414	276	3	369	CARDINAL
gujaf-414	277	1	jiang	PERSON
gujaf-414	277	2	2020	DATE
gujaf-414	278	1	dodd-frank	PERSON
gujaf-414	279	1	ssrn	PERSON
gujaf-414	280	1	kakanda m. m.	PERSON
gujaf-414	280	2	salim b.	PERSON
gujaf-414	280	3	2017	CARDINAL
gujaf-414	281	1	nigeria	GPE
gujaf-414	282	1	94th	ORDINAL
gujaf-414	282	2	kuala lumpur	GPE
gujaf-414	282	3	malaysia	GPE
gujaf-414	283	1	karim	GPE
gujaf-414	283	2	d. i.	PERSON
gujaf-414	283	3	2024	CARDINAL
gujaf-414	284	1	nigeria	GPE
gujaf-414	285	1	international journal of innovative	ORG
gujaf-414	285	2	1(1	CARDINAL
gujaf-414	285	3	07-14	DATE
gujaf-414	286	1	kinyua	NORP
gujaf-414	286	2	j. k.	PERSON
gujaf-414	286	3	r.	NORP
gujaf-414	286	4	gekara, m., & orwa	PERSON
gujaf-414	286	5	2015	CARDINAL
gujaf-414	287	1	the nairobi securities exchange	ORG
gujaf-414	288	1	international journal of business & law	ORG
gujaf-414	288	2	3(4	CARDINAL
gujaf-414	288	3	26	CARDINAL
gujaf-414	289	1	lamidi	ORG
gujaf-414	289	2	w. a.	PERSON
gujaf-414	289	3	adebayo, a. o.	ORG
gujaf-414	289	4	t. e., & oyekanmi	ORG
gujaf-414	289	5	m. o.	PERSON
gujaf-414	289	6	2022	CARDINAL
gujaf-414	290	1	nigeria	GPE
gujaf-414	291	1	journal of accounting and management	ORG
gujaf-414	291	2	12(1	CARDINAL
gujaf-414	291	3	21	CARDINAL
gujaf-414	292	1	malik	PERSON
gujaf-414	292	2	m., & buckby	ORG
gujaf-414	293	1	s.	PERSON
gujaf-414	293	2	2019	DATE
gujaf-414	295	1	contemporary accounting & economics	ORG
gujaf-414	295	2	16(1	CARDINAL
gujaf-414	295	3	11	CARDINAL
gujaf-414	296	1	b. c.	PERSON
gujaf-414	296	2	2022	CARDINAL
gujaf-414	297	1	nigeria	GPE
gujaf-414	298	1	international journal of advances	ORG
gujaf-414	298	2	4(12	CARDINAL
gujaf-414	298	3	192	CARDINAL
gujaf-414	299	1	odubuasi	ORG
gujaf-414	299	2	a. c	PERSON
gujaf-414	299	3	n. t., & ugbah	PERSON
gujaf-414	299	4	2022	CARDINAL
gujaf-414	300	1	african	NORP
gujaf-414	301	1	journal of financial risk management	ORG
gujaf-414	301	2	11	CARDINAL
gujaf-414	301	3	634647	DATE
gujaf-414	302	1	o., & oyamendan	ORG
gujaf-414	302	2	2020	DATE
gujaf-414	303	1	nigeria	GPE
gujaf-414	304	1	4(4	CARDINAL
gujaf-414	304	2	1-17	CARDINAL
gujaf-414	305	1	gusau journal of accounting	ORG
gujaf-414	305	2	vol.6	NORP
gujaf-414	305	3	2, april,	DATE
gujaf-414	305	4	2025 49	DATE
gujaf-414	305	5	k.	PERSON
gujaf-414	305	6	2021	CARDINAL
gujaf-414	306	1	nigeria	GPE
gujaf-414	307	1	16(1	CARDINAL
gujaf-414	307	2	17-31	DATE
gujaf-414	307	3	g. o.	PERSON
gujaf-414	307	4	2019	CARDINAL
gujaf-414	308	1	nigeria	GPE
gujaf-414	309	1	3(2	CARDINAL
gujaf-414	309	2	1-15	CARDINAL
gujaf-414	310	1	podrecca	GPE
gujaf-414	310	2	m., culot	PERSON
gujaf-414	310	3	m.	PERSON
gujaf-414	310	4	2022	CARDINAL
gujaf-414	311	1	iso/iec 27001.	ORG
gujaf-414	313	1	a. a.	PERSON
gujaf-414	313	2	ibrahim	PERSON
gujaf-414	313	3	m. k.	PERSON
gujaf-414	313	4	r.	NORP
gujaf-414	313	5	2012	DATE
gujaf-414	314	1	malaysia	GPE
gujaf-414	315	1	13	CARDINAL
gujaf-414	315	2	57-80	DATE
gujaf-414	316	1	thompson	ORG
gujaf-414	316	2	m. (march 17	PERSON
gujaf-414	316	3	2023	CARDINAL
gujaf-414	318	1	https://edition.cnn.com/2023/03/17/business/global-banking-crisisexplained/index.html	GPE
gujaf-414	319	1	cnn	ORG
gujaf-414	320	1	tonye	NORP
gujaf-414	320	2	o., & pabraebiowei	ORG
gujaf-414	320	3	2022	CARDINAL
gujaf-414	321	1	nigeria	GPE
gujaf-414	322	1	9(1	CARDINAL
gujaf-414	322	2	88	CARDINAL
gujaf-414	323	1	c. c.	PERSON
gujaf-414	323	2	aikpitanyi	GPE
gujaf-414	323	3	l. n., &	PERSON
gujaf-414	323	4	2020	DATE
gujaf-414	324	1	nigeria	GPE
gujaf-414	325	1	journal of economics	ORG
gujaf-414	325	2	3(1	CARDINAL
gujaf-414	325	3	270-281	CARDINAL
gujaf-414	326	1	10.31014/aior.1992.03.01.196	MONEY
gujaf-414	327	1	i.v.	PERSON
gujaf-414	327	2	ekwochi	GPE
gujaf-414	327	3	e.a.	GPE
gujaf-414	327	4	c.g.	GPE
gujaf-414	327	5	2021	CARDINAL
gujaf-414	329	1	5(4	CARDINAL
gujaf-414	329	2	24	CARDINAL
gujaf-414	330	1	wu	PERSON
gujaf-414	330	2	w.	PERSON
gujaf-414	330	3	k.	PERSON
gujaf-414	330	4	wu	PERSON
gujaf-414	330	5	j.	PERSON
gujaf-414	330	6	2021	CARDINAL
gujaf-414	331	1	iso 27001	PERSON
gujaf-414	332	1	30(3	CARDINAL
gujaf-414	332	2	1–16	DATE
gujaf-414	333	1	yahaya	PERSON
gujaf-414	333	2	o., & yakubu	ORG
gujaf-414	333	3	i.	PERSON
gujaf-414	333	4	2022	CARDINAL
gujaf-414	335	1	1-15	CARDINAL
gujaf-414	336	1	zemzem	GPE
gujaf-414	336	2	a. & kacemb	ORG
gujaf-414	336	3	2014	DATE
gujaf-414	337	1	tunisian	NORP
gujaf-414	338	1	international journal of finance & banking	ORG
gujaf-414	338	2	3(1	CARDINAL
gujaf-414	338	3	186	CARDINAL