id	sid	eid	entity	type
gujaf-415	1	1	microsoft	ORG
gujaf-415	1	2	hassan gujaf vol	PERSON
gujaf-415	1	3	6	CARDINAL
gujaf-415	1	4	2 april	DATE
gujaf-415	1	5	hassan 2222[1	PERSON
gujaf-415	1	6	vol.6	NORP
gujaf-415	1	7	2, april,	DATE
gujaf-415	1	8	2025 50	DATE
gujaf-415	1	9	nigeria	GPE
gujaf-415	1	10	umar salim ibrahim	PERSON
gujaf-415	2	1	department of accounting	ORG
gujaf-415	2	2	dutse	GPE
gujaf-415	2	3	jigawa state	GPE
gujaf-415	2	4	nigeria	GPE
gujaf-415	2	5	abubakar musa	PERSON
gujaf-415	2	6	dutse	GPE
gujaf-415	2	7	jigawa state	GPE
gujaf-415	2	8	nigeria	GPE
gujaf-415	3	1	hamisu	GPE
gujaf-415	3	2	aisha haruna	PERSON
gujaf-415	3	3	danfodiyo university	ORG
gujaf-415	3	4	sokoto ummie0906@gmail.com	ORG
gujaf-415	3	5	kazeem olanrewaju department of economics	ORG
gujaf-415	3	6	danfodiyo university	ORG
gujaf-415	3	7	sokoto	PERSON
gujaf-415	4	1	babagana abba	PERSON
gujaf-415	4	2	jamilu madaki	ORG
gujaf-415	4	3	fatihu shehu isa	PERSON
gujaf-415	5	1	muhammad surajo	PERSON
gujaf-415	6	1	dutse	GPE
gujaf-415	6	2	jigawa state	GPE
gujaf-415	6	3	nigeria https://doi.org/10.57233/gujaf.v6i2.04	ORG
gujaf-415	7	1	nigeria	GPE
gujaf-415	8	1	secondary	ORDINAL
gujaf-415	8	2	annual	DATE
gujaf-415	10	1	nigerian stock exchange	ORG
gujaf-415	10	2	31st december	DATE
gujaf-415	10	3	2021	CARDINAL
gujaf-415	11	1	december 31st	DATE
gujaf-415	11	2	2021	DATE
gujaf-415	11	3	3	CARDINAL
gujaf-415	11	4	nigeria	GPE
gujaf-415	11	5	dangote cement plc	ORG
gujaf-415	11	6	bua cement plc	ORG
gujaf-415	11	7	lafarge africa plc	ORG
gujaf-415	13	1	0.0093	CARDINAL
gujaf-415	13	2	1.44	CARDINAL
gujaf-415	14	1	nigeria	GPE
gujaf-415	15	1	nigeria	GPE
gujaf-415	16	1	gusau journal of accounting	ORG
gujaf-415	16	2	vol.6	NORP
gujaf-415	16	3	2, april	DATE
gujaf-415	16	4	2025	CARDINAL
gujaf-415	16	5	51	CARDINAL
gujaf-415	17	1	1.0	CARDINAL
gujaf-415	18	1	shoaib & siddiqui	ORG
gujaf-415	18	2	2020	DATE
gujaf-415	20	1	el-diri	ORG
gujaf-415	20	2	2020	DATE
gujaf-415	21	1	abdullahi	GPE
gujaf-415	21	2	2016	DATE
gujaf-415	23	1	jensen & meckling	ORG
gujaf-415	23	2	1976	DATE
gujaf-415	29	1	2020	DATE
gujaf-415	29	2	2020	DATE
gujaf-415	30	1	das et al	PERSON
gujaf-415	30	2	2018	DATE
gujaf-415	30	3	khan et al	ORG
gujaf-415	30	4	2016	DATE
gujaf-415	30	5	2020	DATE
gujaf-415	31	1	nigeria	GPE
gujaf-415	31	2	2016	DATE
gujaf-415	31	3	asogwa et al	PERSON
gujaf-415	31	4	2019	DATE
gujaf-415	31	5	abubakar	PERSON
gujaf-415	31	6	2020	DATE
gujaf-415	31	7	vol.6	NORP
gujaf-415	31	8	2, april,	DATE
gujaf-415	31	9	2025 52	DATE
gujaf-415	31	10	ayemere & afensimi	ORG
gujaf-415	31	11	2015	DATE
gujaf-415	31	12	ibrahim	PERSON
gujaf-415	31	13	2015	DATE
gujaf-415	31	14	2018	DATE
gujaf-415	31	15	2019	DATE
gujaf-415	31	16	olusola & abdulaziz	ORG
gujaf-415	31	17	2020	DATE
gujaf-415	31	18	farouk	PERSON
gujaf-415	31	19	2019	DATE
gujaf-415	33	1	2016	CARDINAL
gujaf-415	33	2	kwanbo & anyalewechi	ORG
gujaf-415	33	3	2021	CARDINAL
gujaf-415	34	1	nigeria	GPE
gujaf-415	35	1	i.	PERSON
gujaf-415	35	2	nigeria	GPE
gujaf-415	37	1	nigeria	GPE
gujaf-415	38	1	nigeria	GPE
gujaf-415	39	1	nigeria ii	EVENT
gujaf-415	39	2	nigeria	GPE
gujaf-415	40	1	hasnan et al	PERSON
gujaf-415	40	2	2020	DATE
gujaf-415	41	1	waweru	ORG
gujaf-415	41	2	2013	DATE
gujaf-415	42	1	ajay & madhumathi	ORG
gujaf-415	42	2	2015	DATE
gujaf-415	44	1	one	CARDINAL
gujaf-415	45	1	2022	CARDINAL
gujaf-415	46	1	watts	ORG
gujaf-415	46	2	1978	DATE
gujaf-415	46	3	watts & zimmerman	ORG
gujaf-415	46	4	1986	DATE
gujaf-415	48	1	jensen & gusau journal of accounting	ORG
gujaf-415	48	2	vol.6	NORP
gujaf-415	48	3	2, april,	DATE
gujaf-415	48	4	2025	CARDINAL
gujaf-415	48	5	53	CARDINAL
gujaf-415	48	6	1976	DATE
gujaf-415	49	1	nelson et al.	PERSON
gujaf-415	49	2	2002	DATE
gujaf-415	50	1	defond & zhang	ORG
gujaf-415	50	2	2014	DATE
gujaf-415	51	1	deangelo	PERSON
gujaf-415	51	2	1981	DATE
gujaf-415	52	1	us	GPE
gujaf-415	52	2	gao	ORG
gujaf-415	52	3	2015	DATE
gujaf-415	52	4	one	CARDINAL
gujaf-415	52	5	gaas	PERSON
gujaf-415	53	1	defond & zhang	ORG
gujaf-415	53	2	2014	DATE
gujaf-415	54	1	2014	DATE
gujaf-415	55	1	arun	NORP
gujaf-415	55	2	2015	DATE
gujaf-415	56	1	shadrach & yakura	ORG
gujaf-415	56	2	2021	CARDINAL
gujaf-415	57	1	2017	DATE
gujaf-415	58	1	2017	DATE
gujaf-415	59	1	healy & wahlen	ORG
gujaf-415	59	2	1999	DATE
gujaf-415	59	3	park & shin,	ORG
gujaf-415	59	4	2018	DATE
gujaf-415	60	1	al	ORG
gujaf-415	61	1	2022	CARDINAL
gujaf-415	61	2	vietnam	GPE
gujaf-415	62	1	658	CARDINAL
gujaf-415	62	2	2015 to 2019	DATE
gujaf-415	63	1	4	CARDINAL
gujaf-415	65	1	vietnamese	NORP
gujaf-415	66	1	gusau journal of accounting	ORG
gujaf-415	66	2	vol.6	NORP
gujaf-415	66	3	2, april,	DATE
gujaf-415	66	4	2025	CARDINAL
gujaf-415	66	5	54 kargi	QUANTITY
gujaf-415	66	6	2021	CARDINAL
gujaf-415	66	7	6	CARDINAL
gujaf-415	66	8	nigeria	GPE
gujaf-415	66	9	2005	DATE
gujaf-415	66	10	2017	DATE
gujaf-415	68	1	bouaziz et al.	PERSON
gujaf-415	68	2	2020	DATE
gujaf-415	68	3	151	CARDINAL
gujaf-415	68	4	french	NORP
gujaf-415	68	5	2006	DATE
gujaf-415	68	6	2015	DATE
gujaf-415	69	1	french	NORP
gujaf-415	71	1	shoaib	PERSON
gujaf-415	71	2	2020	DATE
gujaf-415	71	3	802	CARDINAL
gujaf-415	71	4	5	CARDINAL
gujaf-415	71	5	china	GPE
gujaf-415	71	6	india	GPE
gujaf-415	71	7	bangladesh	GPE
gujaf-415	71	8	sri lanka	GPE
gujaf-415	71	9	pakistan	GPE
gujaf-415	71	10	2001	DATE
gujaf-415	71	11	2018	DATE
gujaf-415	74	1	2020	DATE
gujaf-415	74	2	182	CARDINAL
gujaf-415	74	3	india	GPE
gujaf-415	74	4	2001	DATE
gujaf-415	74	5	2018	DATE
gujaf-415	78	1	abubakar et al.	PERSON
gujaf-415	78	2	2020	DATE
gujaf-415	78	3	45	CARDINAL
gujaf-415	78	4	nigeria	GPE
gujaf-415	78	5	2011	DATE
gujaf-415	78	6	2016	DATE
gujaf-415	80	1	gusau journal of accounting	ORG
gujaf-415	80	2	vol.6	NORP
gujaf-415	80	3	2, april,	DATE
gujaf-415	80	4	55	CARDINAL
gujaf-415	80	5	2016	DATE
gujaf-415	80	6	137	CARDINAL
gujaf-415	80	7	nigeria	GPE
gujaf-415	80	8	the period of 2003	DATE
gujaf-415	80	9	2010	DATE
gujaf-415	81	1	nigeria	GPE
gujaf-415	82	1	2018	DATE
gujaf-415	82	2	nine	CARDINAL
gujaf-415	82	3	nigeria	GPE
gujaf-415	82	4	2009	DATE
gujaf-415	82	5	2016	DATE
gujaf-415	84	1	ibrahim et al.	PERSON
gujaf-415	84	2	2015	CARDINAL
gujaf-415	84	3	20	CARDINAL
gujaf-415	84	4	nigeria	GPE
gujaf-415	84	5	2008	DATE
gujaf-415	84	6	2013	DATE
gujaf-415	85	1	nigerian	NORP
gujaf-415	86	1	abdulsalam	PERSON
gujaf-415	86	2	babangida	PERSON
gujaf-415	86	3	2020	DATE
gujaf-415	86	4	nigeria	GPE
gujaf-415	86	5	2004	DATE
gujaf-415	86	6	2018	DATE
gujaf-415	87	1	nigeria	GPE
gujaf-415	88	1	watts	ORG
gujaf-415	89	1	healy	PERSON
gujaf-415	89	2	whalen	PERSON
gujaf-415	89	3	1999	DATE
gujaf-415	89	4	othman et al	PERSON
gujaf-415	89	5	2006	DATE
gujaf-415	92	1	watts	LOC
gujaf-415	92	2	1978	DATE
gujaf-415	95	1	three	CARDINAL
gujaf-415	95	2	pat.	PERSON
gujaf-415	96	1	first	ORDINAL
gujaf-415	99	1	second	ORDINAL
gujaf-415	99	2	vol.6	NORP
gujaf-415	99	3	2, april	DATE
gujaf-415	99	4	2025	CARDINAL
gujaf-415	99	5	56	CARDINAL
gujaf-415	102	1	3.0	CARDINAL
gujaf-415	104	1	the nigerian exchange	ORG
gujaf-415	104	2	31st december	DATE
gujaf-415	104	3	2021	DATE
gujaf-415	105	1	december 31st	DATE
gujaf-415	105	2	2021	DATE
gujaf-415	105	3	3	CARDINAL
gujaf-415	105	4	nigeria	GPE
gujaf-415	105	5	dangote cement plc	ORG
gujaf-415	105	6	bua cement plc	ORG
gujaf-415	105	7	lafarge africa plc	ORG
gujaf-415	109	1	olusola	ORG
gujaf-415	109	2	abdulaziz	PERSON
gujaf-415	109	3	2020	DATE
gujaf-415	109	4	nigeria	GPE
gujaf-415	111	1	fc	NORP
gujaf-415	111	2	ƒ(siz	GPE
gujaf-415	112	1	3.2	CARDINAL
gujaf-415	113	1	3.2	CARDINAL
gujaf-415	114	1	3.1	CARDINAL
gujaf-415	115	1	3.3	CARDINAL
gujaf-415	116	1	3.3	CARDINAL
gujaf-415	116	2	3.4	CARDINAL
gujaf-415	117	1	1	CARDINAL
gujaf-415	118	1	1	CARDINAL
gujaf-415	118	2	yearly	DATE
gujaf-415	118	3	yearly	DATE
gujaf-415	119	1	vol.6	NORP
gujaf-415	119	2	2, april,	DATE
gujaf-415	119	3	2025 57	DATE
gujaf-415	120	1	ishak	ORG
gujaf-415	120	2	amran & abdul-manaf	ORG
gujaf-415	120	3	2018	DATE
gujaf-415	122	1	1	CARDINAL
gujaf-415	122	2	four	CARDINAL
gujaf-415	122	3	deloitte	ORG
gujaf-415	122	4	pwc	ORG
gujaf-415	122	5	kpmg	GPE
gujaf-415	122	6	ernst & young	ORG
gujaf-415	122	7	0	CARDINAL
gujaf-415	123	1	cudia & dela cruz	ORG
gujaf-415	123	2	2018	DATE
gujaf-415	124	1	2023	CARDINAL
gujaf-415	125	1	4.0	CARDINAL
gujaf-415	126	1	2	CARDINAL
gujaf-415	128	1	max min	PERSON
gujaf-415	129	1	24	CARDINAL
gujaf-415	129	2	8.5360	CARDINAL
gujaf-415	129	3	24	CARDINAL
gujaf-415	129	4	0.75	CARDINAL
gujaf-415	129	5	14	CARDINAL
gujaf-415	131	1	0.0232	CARDINAL
gujaf-415	131	2	0.0296	CARDINAL
gujaf-415	131	3	0.1186	CARDINAL
gujaf-415	131	4	0.0013	CARDINAL
gujaf-415	132	1	11.8844	CARDINAL
gujaf-415	132	2	8.5360	CARDINAL
gujaf-415	132	3	9.6314	CARDINAL
gujaf-415	132	4	1.098	CARDINAL
gujaf-415	133	1	0.75	CARDINAL
gujaf-415	133	2	1	CARDINAL
gujaf-415	133	3	0	CARDINAL
gujaf-415	134	1	3	CARDINAL
gujaf-415	134	2	1	CARDINAL
gujaf-415	134	3	0.4096 1 aq -0.1513 -0.5754	QUANTITY
gujaf-415	135	1	1	CARDINAL
gujaf-415	135	2	14	CARDINAL
gujaf-415	136	1	0.80	CARDINAL
gujaf-415	140	1	gusau journal of accounting	ORG
gujaf-415	140	2	vol.6	NORP
gujaf-415	140	3	2, april,	DATE
gujaf-415	140	4	2025 58	DATE
gujaf-415	140	5	4	CARDINAL
gujaf-415	141	1	0.027	CARDINAL
gujaf-415	143	1	0.1127	CARDINAL
gujaf-415	143	2	0.687	CARDINAL
gujaf-415	144	1	0.016	CARDINAL
gujaf-415	144	2	0.0093	CARDINAL
gujaf-415	145	1	0.168	CARDINAL
gujaf-415	146	1	0.339	CARDINAL
gujaf-415	146	2	0.0093	CARDINAL
gujaf-415	147	1	0.151	CARDINAL
gujaf-415	148	1	0.027	CARDINAL
gujaf-415	149	1	0.227	CARDINAL
gujaf-415	150	1	24	CARDINAL
gujaf-415	150	2	24	CARDINAL
gujaf-415	150	3	0.00	CARDINAL
gujaf-415	150	4	6.95	CARDINAL
gujaf-415	151	1	0.0063	CARDINAL
gujaf-415	151	2	5.18	CARDINAL
gujaf-415	152	1	0.0019	CARDINAL
gujaf-415	152	2	9.73	CARDINAL
gujaf-415	152	3	0.032	CARDINAL
gujaf-415	152	4	1.72	CARDINAL
gujaf-415	152	5	0.8864	CARDINAL
gujaf-415	152	6	14	CARDINAL
gujaf-415	152	7	lagrange	GPE
gujaf-415	152	8	hausman	PERSON
gujaf-415	157	1	0.00	CARDINAL
gujaf-415	159	1	nigeria	GPE
gujaf-415	161	1	0.0093	CARDINAL
gujaf-415	161	2	nigeria	GPE
gujaf-415	161	3	0.0093%	PERCENT
gujaf-415	164	1	biswas et al	ORG
gujaf-415	164	2	2022	CARDINAL
gujaf-415	165	1	2022	CARDINAL
gujaf-415	166	1	gusau journal of accounting	ORG
gujaf-415	166	2	vol.6	NORP
gujaf-415	166	3	2, april	DATE
gujaf-415	166	4	2025	CARDINAL
gujaf-415	166	5	59	CARDINAL
gujaf-415	166	6	nigerian	NORP
gujaf-415	167	1	-0.0049	ORG
gujaf-415	167	2	nigeria	GPE
gujaf-415	169	1	nigeria	GPE
gujaf-415	170	1	4	CARDINAL
gujaf-415	170	2	0.0093	CARDINAL
gujaf-415	170	3	one	CARDINAL
gujaf-415	170	4	nigeria	GPE
gujaf-415	170	5	0.0093 percent	PERCENT
gujaf-415	170	6	0.0093	CARDINAL
gujaf-415	170	7	1.44	CARDINAL
gujaf-415	173	1	biswas et al	ORG
gujaf-415	173	2	2022	CARDINAL
gujaf-415	173	3	2022	CARDINAL
gujaf-415	174	1	greater than 5%	PERCENT
gujaf-415	174	2	nigeria	GPE
gujaf-415	175	1	nigeria	GPE
gujaf-415	176	1	nigeria	GPE
gujaf-415	177	1	nigeria	GPE
gujaf-415	178	1	one	CARDINAL
gujaf-415	178	2	0.0049	CARDINAL
gujaf-415	181	1	four	CARDINAL
gujaf-415	183	1	2017	CARDINAL
gujaf-415	183	2	dela cruz	PERSON
gujaf-415	183	3	2018	DATE
gujaf-415	183	4	egyptian	NORP
gujaf-415	183	5	philippine	NORP
gujaf-415	184	1	audit gusau journal of accounting	ORG
gujaf-415	184	2	vol.6	NORP
gujaf-415	184	3	2, april,	DATE
gujaf-415	184	4	60	CARDINAL
gujaf-415	184	5	nigerian	NORP
gujaf-415	186	1	5.0	CARDINAL
gujaf-415	186	2	nigeria	GPE
gujaf-415	187	1	0.0093	CARDINAL
gujaf-415	187	2	one	CARDINAL
gujaf-415	187	3	0.0093	CARDINAL
gujaf-415	187	4	nigeria	GPE
gujaf-415	187	5	0.0093	CARDINAL
gujaf-415	187	6	1.44	CARDINAL
gujaf-415	187	7	0.168	CARDINAL
gujaf-415	190	1	0.0049 percent	PERCENT
gujaf-415	190	2	0.027	CARDINAL
gujaf-415	192	1	nigeria	GPE
gujaf-415	193	1	one	CARDINAL
gujaf-415	193	2	four	CARDINAL
gujaf-415	194	1	four	CARDINAL
gujaf-415	198	1	abdullahi	GPE
gujaf-415	198	2	m.	PERSON
gujaf-415	198	3	2016	DATE
gujaf-415	199	1	nigeria	GPE
gujaf-415	200	1	journal of accounting	ORG
gujaf-415	200	2	7(2	CARDINAL
gujaf-415	200	3	59-81	CARDINAL
gujaf-415	201	1	abdulsalam	PERSON
gujaf-415	201	2	n. k. & babangida	ORG
gujaf-415	201	3	m. a.	PERSON
gujaf-415	201	4	2020	DATE
gujaf-415	202	1	nigeria	GPE
gujaf-415	203	1	journal of research inbusiness	ORG
gujaf-415	203	2	8(1	CARDINAL
gujaf-415	203	3	1-8	DATE
gujaf-415	204	1	abubakar	PERSON
gujaf-415	204	2	i. a.	PERSON
gujaf-415	204	3	ishak	PERSON
gujaf-415	204	4	r. b. & chandren	ORG
gujaf-415	204	5	s. a. p.	PERSON
gujaf-415	204	6	2020	DATE
gujaf-415	205	1	nigerian	NORP
gujaf-415	206	1	1(1	CARDINAL
gujaf-415	206	2	76-83	DATE
gujaf-415	207	1	ajay, r. & madhumathi	ORG
gujaf-415	207	2	r.	NORP
gujaf-415	207	3	2015	CARDINAL
gujaf-415	208	1	india	GPE
gujaf-415	209	1	indian	NORP
gujaf-415	209	2	8(2	CARDINAL
gujaf-415	209	3	119–136	CARDINAL
gujaf-415	210	1	gusau journal of accounting	ORG
gujaf-415	210	2	vol.6	NORP
gujaf-415	210	3	2, april,	DATE
gujaf-415	210	4	2025 61	DATE
gujaf-415	210	5	i.	PERSON
gujaf-415	210	6	gololo	PERSON
gujaf-415	210	7	i. a. & islam	ORG
gujaf-415	210	8	k. m. a.	PERSON
gujaf-415	210	9	2019	DATE
gujaf-415	211	1	nigeria	GPE
gujaf-415	212	1	millennium	DATE
gujaf-415	212	2	4(1	CARDINAL
gujaf-415	212	3	45	CARDINAL
gujaf-415	213	1	arun	NORP
gujaf-415	213	2	t. g.	PERSON
gujaf-415	213	3	y. e. & aribi	ORG
gujaf-415	213	4	z. a.	PERSON
gujaf-415	213	5	2015	CARDINAL
gujaf-415	214	1	uk	GPE
gujaf-415	215	1	39	DATE
gujaf-415	215	2	137	CARDINAL
gujaf-415	215	3	asogwa	GPE
gujaf-415	215	4	c. i.	PERSON
gujaf-415	215	5	ofoegbu	PERSON
gujaf-415	215	6	g. n.	PERSON
gujaf-415	215	7	nnnam	GPE
gujaf-415	215	8	j. i. & chukwunwike	ORG
gujaf-415	215	9	2019	CARDINAL
gujaf-415	216	1	nigerian	NORP
gujaf-415	217	1	1-31	DATE
gujaf-415	218	1	ayemere	GPE
gujaf-415	218	2	i. l. &	ORG
gujaf-415	218	3	2015	CARDINAL
gujaf-415	219	1	nigeria	GPE
gujaf-415	220	1	international journal of business and social research	ORG
gujaf-415	220	2	5(4	CARDINAL
gujaf-415	220	3	14-23	CARDINAL
gujaf-415	221	1	biswas	ORG
gujaf-415	221	2	s., bhattacharya	PERSON
gujaf-415	221	3	m.	PERSON
gujaf-415	221	4	p. h., & jin	ORG
gujaf-415	221	5	j. y.	PERSON
gujaf-415	221	6	2022	CARDINAL
gujaf-415	222	1	india	GPE
gujaf-415	223	1	economics & finance	ORG
gujaf-415	223	2	10:1	CARDINAL
gujaf-415	223	3	2085266	DATE
gujaf-415	224	1	bouaziz	PERSON
gujaf-415	224	2	d.	NORP
gujaf-415	224	3	salhi	GPE
gujaf-415	224	4	b. & jarboui, a.	ORG
gujaf-415	224	5	2020	DATE
gujaf-415	225	1	france	GPE
gujaf-415	226	1	journal of financial	ORG
gujaf-415	226	2	18(1	CARDINAL
gujaf-415	226	3	77	CARDINAL
gujaf-415	227	1	r., & omri, a.	ORG
gujaf-415	227	2	2013	DATE
gujaf-415	228	1	tunisian	NORP
gujaf-415	229	1	governance,12(1	PERSON
gujaf-415	230	1	cudia	ORG
gujaf-415	230	2	dela cruz	PERSON
gujaf-415	230	3	a.	PERSON
gujaf-415	230	4	2018	DATE
gujaf-415	231	1	philippines	GPE
gujaf-415	232	1	dlsu business & economics	ORG
gujaf-415	232	2	119–129	CARDINAL
gujaf-415	233	1	das, r. c.	ORG
gujaf-415	233	2	mishra	GPE
gujaf-415	233	3	c. s. &	ORG
gujaf-415	233	4	2018	DATE
gujaf-415	234	1	indian	NORP
gujaf-415	235	1	19(5	CARDINAL
gujaf-415	235	2	1240 1260	DATE
gujaf-415	236	1	deangelo	PERSON
gujaf-415	236	2	l. e. (	PERSON
gujaf-415	236	3	1981	DATE
gujaf-415	238	1	3(2	CARDINAL
gujaf-415	238	2	113–127	CARDINAL
gujaf-415	239	1	defond	PERSON
gujaf-415	239	2	m. & zhang	ORG
gujaf-415	239	3	j.	PERSON
gujaf-415	239	4	2014	DATE
gujaf-415	241	1	journal of accounting and economics	ORG
gujaf-415	241	2	275	CARDINAL
gujaf-415	242	1	el-diri	ORG
gujaf-415	242	2	m. lambrinoudakis	PERSON
gujaf-415	242	3	c. & alhadab	ORG
gujaf-415	242	4	m. (2020	PERSON
gujaf-415	244	1	journal of business research	ORG
gujaf-415	244	2	108	CARDINAL
gujaf-415	244	3	291	CARDINAL
gujaf-415	244	4	306	CARDINAL
gujaf-415	245	1	farouk	PERSON
gujaf-415	245	2	m. a.	PERSON
gujaf-415	245	3	magaji	PERSON
gujaf-415	245	4	i. g. & egga	PERSON
gujaf-415	245	5	k. a.	PERSON
gujaf-415	245	6	2019	DATE
gujaf-415	246	1	nigeria	GPE
gujaf-415	247	1	amity journal	ORG
gujaf-415	247	2	4(2	CARDINAL
gujaf-415	247	3	42	CARDINAL
gujaf-415	248	1	githaiga	ORG
gujaf-415	248	2	p. n.	PERSON
gujaf-415	248	3	kabete	ORG
gujaf-415	248	4	m. & bonareri	ORG
gujaf-415	248	5	t. c.	GPE
gujaf-415	248	6	2022	CARDINAL
gujaf-415	251	1	business & management	ORG
gujaf-415	251	2	9(1	CARDINAL
gujaf-415	251	3	2088573	DATE
gujaf-415	251	4	simon, f., kit,	PERSON
gujaf-415	251	5	d. j.	PERSON
gujaf-415	251	6	2009	DATE
gujaf-415	253	1	25(2	CARDINAL
gujaf-415	253	2	35	CARDINAL
gujaf-415	254	1	gusau journal of accounting	ORG
gujaf-415	254	2	vol.6	NORP
gujaf-415	254	3	2, april,	DATE
gujaf-415	254	4	2025 62	DATE
gujaf-415	254	5	s.	PERSON
gujaf-415	254	6	m. h. m. & hussain	PERSON
gujaf-415	254	7	a. r. m.	PERSON
gujaf-415	254	8	2020	DATE
gujaf-415	256	1	244	CARDINAL
gujaf-415	257	1	ibrahim	PERSON
gujaf-415	257	2	bello, a. & kargi	ORG
gujaf-415	257	3	h. s.	PERSON
gujaf-415	257	4	2015	CARDINAL
gujaf-415	258	1	nigeria	GPE
gujaf-415	259	1	international journal of development	ORG
gujaf-415	259	2	4(9	CARDINAL
gujaf-415	259	3	963-976	CARDINAL
gujaf-415	260	1	kargi	PERSON
gujaf-415	260	2	h. s. & zakariya	ORG
gujaf-415	260	3	m.	PERSON
gujaf-415	260	4	2021	CARDINAL
gujaf-415	261	1	nigeria	GPE
gujaf-415	262	1	5(2	DATE
gujaf-415	262	2	30	CARDINAL
gujaf-415	263	1	kwanbo	ORG
gujaf-415	263	2	m. l. & anyalewechi	ORG
gujaf-415	263	3	c.	PERSON
gujaf-415	263	4	2021	CARDINAL
gujaf-415	264	1	nigeria	GPE
gujaf-415	265	1	gusau journal of accounting	ORG
gujaf-415	265	2	2(2	CARDINAL
gujaf-415	265	3	1-22	CARDINAL
gujaf-415	266	1	nelson	PERSON
gujaf-415	266	2	m. w.	PERSON
gujaf-415	266	3	elliott	GPE
gujaf-415	266	4	j. a. & tarpley	ORG
gujaf-415	266	5	r. l.	PERSON
gujaf-415	266	6	2002	DATE
gujaf-415	268	1	175	CARDINAL
gujaf-415	268	2	obigbemi	ORG
gujaf-415	268	3	i. f.	PERSON
gujaf-415	268	4	omolehinwa	ORG
gujaf-415	268	5	e. o.	PERSON
gujaf-415	268	6	mukoro	GPE
gujaf-415	268	7	ben-caleb	PERSON
gujaf-415	268	8	e. & olusanmi	ORG
gujaf-415	268	9	o. a.	PERSON
gujaf-415	268	10	2016	CARDINAL
gujaf-415	269	1	nigeria	GPE
gujaf-415	270	1	115	CARDINAL
gujaf-415	271	1	o. c. (	PERSON
gujaf-415	271	2	2018	DATE
gujaf-415	272	1	nigerian	NORP
gujaf-415	273	1	nigerian journal of management sciences	ORG
gujaf-415	273	2	6(2	CARDINAL
gujaf-415	273	3	281	CARDINAL
gujaf-415	274	1	olusola	ORG
gujaf-415	274	2	l. & abdulasisi	ORG
gujaf-415	274	3	a. m.	PERSON
gujaf-415	274	4	2020	DATE
gujaf-415	275	1	nigeria	GPE
gujaf-415	276	1	international journal of research	ORG
gujaf-415	276	2	4(8	CARDINAL
gujaf-415	276	3	623	CARDINAL
gujaf-415	277	1	e.	PERSON
gujaf-415	277	2	s., & yu	ORG
gujaf-415	277	3	s.	PERSON
gujaf-415	277	4	2010	DATE
gujaf-415	279	1	629–645.eni	CARDINAL
gujaf-415	279	2	t. b. c.	GPE
gujaf-415	279	3	h. l.	PERSON
gujaf-415	279	4	t. m. t. & truong	PERSON
gujaf-415	279	5	2022	CARDINAL
gujaf-415	281	1	business & management	ORG
gujaf-415	281	2	9:1	CARDINAL
gujaf-415	281	3	2108216	DATE
gujaf-415	282	1	2017	CARDINAL
gujaf-415	283	1	canada	GPE
gujaf-415	284	1	10	CARDINAL
gujaf-415	284	2	431	CARDINAL
gujaf-415	285	1	shadrach	PERSON
gujaf-415	285	2	m. & yakura	ORG
gujaf-415	285	3	p. i.	PERSON
gujaf-415	285	4	2021	CARDINAL
gujaf-415	287	1	international journal of management science	ORG
gujaf-415	287	2	21(7	CARDINAL
gujaf-415	287	3	211-230	CARDINAL
gujaf-415	287	4	a. & siddiqui	ORG
gujaf-415	287	5	m. a.	PERSON
gujaf-415	287	6	2020	DATE
gujaf-415	289	1	p. & mulchandani	ORG
gujaf-415	289	2	2020	DATE
gujaf-415	291	1	journal of general management	ORG
gujaf-415	292	1	watts	GPE
gujaf-415	292	2	r. & zimmerman	ORG
gujaf-415	292	3	j. (1983	ORG
gujaf-415	294	1	613	CARDINAL