id	sid	eid	entity	type
gujaf-416	1	1	microsoft	ORG
gujaf-416	1	2	hassan gujaf vol	PERSON
gujaf-416	1	3	6	CARDINAL
gujaf-416	1	4	2 april	DATE
gujaf-416	1	5	hassan 2222[1	PERSON
gujaf-416	1	6	vol.6	NORP
gujaf-416	1	7	2, april,	DATE
gujaf-416	1	8	2025 63	DATE
gujaf-416	1	9	nigeria	GPE
gujaf-416	1	10	abu business school ahmadu bello university	ORG
gujaf-416	1	11	zaria-nigeria	ORG
gujaf-416	3	1	muhammad shehu tijjani department	PERSON
gujaf-416	3	2	abu business school ahmadu bello university	ORG
gujaf-416	3	3	zaria-nigeria	ORG
gujaf-416	4	1	nasiru yunusa department	PERSON
gujaf-416	4	2	abu business school ahmadu bello university	ORG
gujaf-416	4	3	zaria-nigeria	ORG
gujaf-416	5	1	https://doi.org/10.57233/gujaf.v6i2.05	PERSON
gujaf-416	6	1	nigeria	GPE
gujaf-416	8	1	52	CARDINAL
gujaf-416	8	2	the nigerian exchange group	ORG
gujaf-416	8	3	43	CARDINAL
gujaf-416	9	1	annual	DATE
gujaf-416	9	2	43	CARDINAL
gujaf-416	9	3	twelve-year	DATE
gujaf-416	9	4	2011	DATE
gujaf-416	9	5	2022	CARDINAL
gujaf-416	11	1	nigeria	GPE
gujaf-416	12	1	nigeria	GPE
gujaf-416	13	1	nine	CARDINAL
gujaf-416	13	2	about 11.92%	PERCENT
gujaf-416	13	3	15.59%	PERCENT
gujaf-416	14	1	nigeria	GPE
gujaf-416	15	1	nigeria	GPE
gujaf-416	16	1	keywords: board	ORG
gujaf-416	16	2	nigeria	GPE
gujaf-416	17	1	1.0	CARDINAL
gujaf-416	18	1	uddin	NORP
gujaf-416	18	2	2021	DATE
gujaf-416	20	1	the host gusau journal of accounting	ORG
gujaf-416	20	2	vol.6	NORP
gujaf-416	20	3	2, april,	DATE
gujaf-416	20	4	2025	CARDINAL
gujaf-416	20	5	64	CARDINAL
gujaf-416	20	6	emmanuel et al.	PERSON
gujaf-416	20	7	2018	DATE
gujaf-416	23	1	paris	GPE
gujaf-416	23	2	akram & raza	ORG
gujaf-416	23	3	2018	DATE
gujaf-416	24	1	nigeria	GPE
gujaf-416	24	2	nigerian	NORP
gujaf-416	24	3	tanko	ORG
gujaf-416	24	4	2024	DATE
gujaf-416	25	1	2024	DATE
gujaf-416	27	1	kumar	PERSON
gujaf-416	27	2	2021	DATE
gujaf-416	28	1	2018	DATE
gujaf-416	28	2	nigeria	GPE
gujaf-416	28	3	10th	ORDINAL
gujaf-416	28	4	2018	DATE
gujaf-416	29	1	2015	CARDINAL
gujaf-416	29	2	nigeria	GPE
gujaf-416	30	1	nigerian	NORP
gujaf-416	30	2	annual	DATE
gujaf-416	31	1	2021	CARDINAL
gujaf-416	31	2	2022	CARDINAL
gujaf-416	31	3	suleiman et al.	PERSON
gujaf-416	31	4	2023	CARDINAL
gujaf-416	34	1	nigeria	GPE
gujaf-416	36	1	2021	CARDINAL
gujaf-416	36	2	2022	CARDINAL
gujaf-416	37	1	agyemang et al.	PERSON
gujaf-416	37	2	2020	DATE
gujaf-416	37	3	2020	DATE
gujaf-416	38	1	latif1 et al.	GPE
gujaf-416	38	2	2020	DATE
gujaf-416	38	3	nigeria	GPE
gujaf-416	38	4	2021	CARDINAL
gujaf-416	38	5	2023	CARDINAL
gujaf-416	39	1	nigeria	GPE
gujaf-416	40	1	vol.6	NORP
gujaf-416	40	2	2, april, 2025 65	DATE
gujaf-416	40	3	nigerian	NORP
gujaf-416	41	1	nigeria	GPE
gujaf-416	41	2	abubakar	PERSON
gujaf-416	41	3	2020	DATE
gujaf-416	41	4	issa et al	PERSON
gujaf-416	41	5	2021	CARDINAL
gujaf-416	41	6	2023	CARDINAL
gujaf-416	41	7	suleiman et al	PERSON
gujaf-416	41	8	2023	CARDINAL
gujaf-416	42	1	nigeria	GPE
gujaf-416	43	1	nigeria	GPE
gujaf-416	45	1	issa et al	PERSON
gujaf-416	46	1	2021	CARDINAL
gujaf-416	47	1	2012-2019	DATE
gujaf-416	48	1	2021	CARDINAL
gujaf-416	48	2	2012-2018	DATE
gujaf-416	49	1	2019	DATE
gujaf-416	49	2	2008-2017	DATE
gujaf-416	51	1	nigeria	GPE
gujaf-416	52	1	nigeria	GPE
gujaf-416	52	2	nigeria	GPE
gujaf-416	55	1	che-adam et al.	ORG
gujaf-416	55	2	2019	DATE
gujaf-416	57	1	2021	CARDINAL
gujaf-416	59	1	2019	DATE
gujaf-416	61	1	several decades	DATE
gujaf-416	62	1	2023	CARDINAL
gujaf-416	63	1	gusau journal of accounting	ORG
gujaf-416	63	2	vol.6	NORP
gujaf-416	63	3	2, april	DATE
gujaf-416	63	4	2025	CARDINAL
gujaf-416	63	5	66	CARDINAL
gujaf-416	64	1	connelly et al.	PERSON
gujaf-416	64	2	2010	DATE
gujaf-416	69	1	2023	CARDINAL
gujaf-416	71	1	2020	DATE
gujaf-416	73	1	suleiman et al.	PERSON
gujaf-416	73	2	2023	CARDINAL
gujaf-416	74	1	thecorporation	ORG
gujaf-416	76	1	suleiman et al.	PERSON
gujaf-416	76	2	2023	CARDINAL
gujaf-416	78	1	nigeria	GPE
gujaf-416	78	2	2011	DATE
gujaf-416	78	3	2018	DATE
gujaf-416	78	4	sec	ORG
gujaf-416	78	5	2006	DATE
gujaf-416	79	1	the us securities and exchange commission	ORG
gujaf-416	79	2	one	CARDINAL
gujaf-416	79	3	suleiman et al.	PERSON
gujaf-416	79	4	2023	CARDINAL
gujaf-416	83	1	30%	PERCENT
gujaf-416	84	1	2023	CARDINAL
gujaf-416	85	1	gusau journal of accounting	ORG
gujaf-416	85	2	vol.6	NORP
gujaf-416	85	3	2, april,	DATE
gujaf-416	85	4	2025	CARDINAL
gujaf-416	85	5	67	CARDINAL
gujaf-416	85	6	council of nigeria	ORG
gujaf-416	87	1	liao et al.	PERSON
gujaf-416	87	2	2014	DATE
gujaf-416	88	1	african	NORP
gujaf-416	88	2	al-najjar	ORG
gujaf-416	88	3	2011	DATE
gujaf-416	88	4	hamid et al.	PERSON
gujaf-416	88	5	2015	DATE
gujaf-416	91	1	issa et al.	PERSON
gujaf-416	91	2	2021	CARDINAL
gujaf-416	93	1	2023	CARDINAL
gujaf-416	93	2	nigeria	GPE
gujaf-416	94	1	thirteen	CARDINAL
gujaf-416	94	2	13	CARDINAL
gujaf-416	94	3	nigerian	NORP
gujaf-416	94	4	ten	CARDINAL
gujaf-416	94	5	seven	CARDINAL
gujaf-416	94	6	three	CARDINAL
gujaf-416	95	1	ten years	DATE
gujaf-416	95	2	2021	CARDINAL
gujaf-416	98	1	suleiman et al	PERSON
gujaf-416	99	1	2023	CARDINAL
gujaf-416	100	1	nigeria	GPE
gujaf-416	101	1	nigerian exchange	ORG
gujaf-416	101	2	2013	DATE
gujaf-416	101	3	2022	CARDINAL
gujaf-416	105	1	ramaiah et al	PERSON
gujaf-416	106	1	2022	CARDINAL
gujaf-416	107	1	60	CARDINAL
gujaf-416	107	2	the bombay stock exchange	ORG
gujaf-416	107	3	2017	CARDINAL
gujaf-416	107	4	2021	CARDINAL
gujaf-416	109	1	vol.6	NORP
gujaf-416	109	2	2, april,	DATE
gujaf-416	109	3	2025	CARDINAL
gujaf-416	109	4	68	CARDINAL
gujaf-416	110	1	issa et al	PERSON
gujaf-416	110	2	2021	CARDINAL
gujaf-416	110	3	nigeria	GPE
gujaf-416	111	1	annual	DATE
gujaf-416	111	2	seven	CARDINAL
gujaf-416	111	3	nigerian exchange	ORG
gujaf-416	111	4	2012-2019	DATE
gujaf-416	115	1	agyemang et al	PERSON
gujaf-416	116	1	2020	DATE
gujaf-416	116	2	34	CARDINAL
gujaf-416	116	3	china	GPE
gujaf-416	116	4	2000 to	DATE
gujaf-416	116	5	2018	DATE
gujaf-416	119	1	khaireddine et al	PERSON
gujaf-416	119	2	2020	DATE
gujaf-416	121	1	82	CARDINAL
gujaf-416	121	2	120	CARDINAL
gujaf-416	121	3	2012	DATE
gujaf-416	121	4	2017	DATE
gujaf-416	125	1	latif et al	PERSON
gujaf-416	125	2	2020	DATE
gujaf-416	126	1	only 26%	PERCENT
gujaf-416	128	1	muslim	NORP
gujaf-416	130	1	nigeria	GPE
gujaf-416	130	2	nigeria	GPE
gujaf-416	130	3	nigeria	GPE
gujaf-416	130	4	nigeria	GPE
gujaf-416	130	5	nigeria	GPE
gujaf-416	131	1	gusau journal of accounting	ORG
gujaf-416	131	2	vol.6	NORP
gujaf-416	131	3	2, april,	DATE
gujaf-416	131	4	2025 69	DATE
gujaf-416	132	1	jensen	PERSON
gujaf-416	132	2	1976	DATE
gujaf-416	134	1	jensen & meckling	ORG
gujaf-416	134	2	1976	DATE
gujaf-416	135	1	1989	DATE
gujaf-416	138	1	kleiman	NORP
gujaf-416	138	2	2011	DATE
gujaf-416	141	1	chaklader & gulati	ORG
gujaf-416	141	2	2015	DATE
gujaf-416	143	1	3.0	CARDINAL
gujaf-416	145	1	52	CARDINAL
gujaf-416	145	2	the nigerian exchange	ORG
gujaf-416	145	3	the period of	DATE
gujaf-416	145	4	1st of december 2022	DATE
gujaf-416	146	1	43	CARDINAL
gujaf-416	149	1	9	CARDINAL
gujaf-416	149	2	a. g. leventis	PERSON
gujaf-416	149	3	nigeria plc	ORG
gujaf-416	149	4	abplast plc	ORG
gujaf-416	149	5	africa	LOC
gujaf-416	149	6	nigeria plc	ORG
gujaf-416	149	7	afrik pharmaceutical plc	ORG
gujaf-416	149	8	alumaco plc	ORG
gujaf-416	149	9	ashaka cement plc	ORG
gujaf-416	149	10	atlas nigeria plc	ORG
gujaf-416	149	11	avon crown	ORG
gujaf-416	149	12	aba textile mills	ORG
gujaf-416	150	1	annual	DATE
gujaf-416	153	1	zero	CARDINAL
gujaf-416	155	1	vol.6	NORP
gujaf-416	155	2	2, april	DATE
gujaf-416	155	3	2025	CARDINAL
gujaf-416	155	4	70	CARDINAL
gujaf-416	155	5	eds mxds	PERSON
gujaf-416	155	6	35	CARDINAL
gujaf-416	156	1	table1	ORG
gujaf-416	156	2	1	CARDINAL
gujaf-416	156	3	0	CARDINAL
gujaf-416	156	4	2021	CARDINAL
gujaf-416	156	5	suleiman et al	PERSON
gujaf-416	157	1	2023	CARDINAL
gujaf-416	157	2	agyemang et al	PERSON
gujaf-416	158	1	2020	DATE
gujaf-416	159	1	latif1 et al	PERSON
gujaf-416	160	1	2020	DATE
gujaf-416	160	2	issa et al	PERSON
gujaf-416	161	1	2021	CARDINAL
gujaf-416	163	1	2022	CARDINAL
gujaf-416	164	1	2020	DATE
gujaf-416	165	1	2023	CARDINAL
gujaf-416	165	2	abubakar	PERSON
gujaf-416	165	3	2020	DATE
gujaf-416	165	4	agyemang et al	PERSON
gujaf-416	166	1	2020	DATE
gujaf-416	167	1	issa et al	PERSON
gujaf-416	167	2	2021	CARDINAL
gujaf-416	168	1	2024	CARDINAL
gujaf-416	169	1	nigeria	GPE
gujaf-416	170	1	bsizit +	GPE
gujaf-416	170	2	bindit	ORG
gujaf-416	170	3	vol.6	NORP
gujaf-416	170	4	2, april	DATE
gujaf-416	170	5	2025 71	DATE
gujaf-416	171	1	4.0	CARDINAL
gujaf-416	173	1	1	CARDINAL
gujaf-416	173	2	max ed	PERSON
gujaf-416	174	1	516	CARDINAL
gujaf-416	174	2	516	CARDINAL
gujaf-416	174	3	8.862	MONEY
gujaf-416	174	4	4.000 17.00	CARDINAL
gujaf-416	174	5	516	CARDINAL
gujaf-416	174	6	516 0.156	CARDINAL
gujaf-416	174	7	516	CARDINAL
gujaf-416	174	8	0.600	CARDINAL
gujaf-416	174	9	516 0.225 0.210 0.000	MONEY
gujaf-416	174	10	0.636	CARDINAL
gujaf-416	174	11	2024	CARDINAL
gujaf-416	174	12	1	CARDINAL
gujaf-416	174	13	0.054	CARDINAL
gujaf-416	174	14	nigeria	GPE
gujaf-416	174	15	5.4%	PERCENT
gujaf-416	174	16	annual	DATE
gujaf-416	175	1	nigeria	GPE
gujaf-416	176	1	nigeria	GPE
gujaf-416	176	2	annual	DATE
gujaf-416	176	3	0.735	CARDINAL
gujaf-416	176	4	nigeria	GPE
gujaf-416	176	5	73.5%	PERCENT
gujaf-416	177	1	0.127	CARDINAL
gujaf-416	178	1	1	CARDINAL
gujaf-416	178	2	8.862	CARDINAL
gujaf-416	178	3	9	CARDINAL
gujaf-416	179	1	2.468	CARDINAL
gujaf-416	179	2	4.000	CARDINAL
gujaf-416	179	3	17.00	CARDINAL
gujaf-416	179	4	0.119	CARDINAL
gujaf-416	179	5	0.140	CARDINAL
gujaf-416	179	6	0.500	CARDINAL
gujaf-416	179	7	0.156	CARDINAL
gujaf-416	179	8	nigeria	GPE
gujaf-416	179	9	15.6%	PERCENT
gujaf-416	180	1	0.162	CARDINAL
gujaf-416	180	2	0.346	CARDINAL
gujaf-416	180	3	0.126	CARDINAL
gujaf-416	180	4	12.6%	PERCENT
gujaf-416	180	5	nigeria	GPE
gujaf-416	180	6	0.145	CARDINAL
gujaf-416	180	7	0.000	CARDINAL
gujaf-416	180	8	0.600	CARDINAL
gujaf-416	181	1	gusau journal of accounting	ORG
gujaf-416	181	2	vol.6	NORP
gujaf-416	181	3	2, april,	DATE
gujaf-416	181	4	2025 72	DATE
gujaf-416	181	5	0.225	CARDINAL
gujaf-416	181	6	22.5%	PERCENT
gujaf-416	181	7	nigeria	GPE
gujaf-416	182	1	0.210	CARDINAL
gujaf-416	183	1	0.636	CARDINAL
gujaf-416	185	1	4.2	CARDINAL
gujaf-416	185	2	2	CARDINAL
gujaf-416	185	3	bexp bnat	PERSON
gujaf-416	185	4	1.000	CARDINAL
gujaf-416	185	5	0.285 1.000	CARDINAL
gujaf-416	185	6	0.017	CARDINAL
gujaf-416	185	7	0.016	CARDINAL
gujaf-416	185	8	1.000	CARDINAL
gujaf-416	185	9	0.123	CARDINAL
gujaf-416	185	10	0.025 1.000	CARDINAL
gujaf-416	185	11	0.158	CARDINAL
gujaf-416	185	12	0.096 0.078	QUANTITY
gujaf-416	185	13	1.000	CARDINAL
gujaf-416	185	14	2024	CARDINAL
gujaf-416	185	15	2	CARDINAL
gujaf-416	186	1	0.285	CARDINAL
gujaf-416	186	2	0.017	CARDINAL
gujaf-416	186	3	0.016	CARDINAL
gujaf-416	186	4	0.123	CARDINAL
gujaf-416	186	5	0.158	CARDINAL
gujaf-416	186	6	nigeria	GPE
gujaf-416	187	1	greater than	PERCENT
gujaf-416	187	2	80%	PERCENT
gujaf-416	188	1	2004	DATE
gujaf-416	190	1	two	CARDINAL
gujaf-416	191	1	3	CARDINAL
gujaf-416	191	2	1	CARDINAL
gujaf-416	191	3	1.12 0.894	CARDINAL
gujaf-416	191	4	1.12 0.894	CARDINAL
gujaf-416	191	5	1.14 0.878	CARDINAL
gujaf-416	191	6	1.06 0.943	CARDINAL
gujaf-416	191	7	1.12	CARDINAL
gujaf-416	191	8	1.11	CARDINAL
gujaf-416	191	9	vol.6	NORP
gujaf-416	191	10	2, april,	DATE
gujaf-416	191	11	2025 73	DATE
gujaf-416	191	12	2024	CARDINAL
gujaf-416	191	13	4.3	CARDINAL
gujaf-416	192	1	less than 1 and 10	CARDINAL
gujaf-416	192	2	2004	DATE
gujaf-416	194	1	chi2	ORG
gujaf-416	194	2	33.96	CARDINAL
gujaf-416	194	3	0.000	CARDINAL
gujaf-416	195	1	911.65	CARDINAL
gujaf-416	195	2	0.000	CARDINAL
gujaf-416	195	3	two	CARDINAL
gujaf-416	197	1	4	CARDINAL
gujaf-416	197	2	4	CARDINAL
gujaf-416	198	1	0.278 0.095 2.92 0.006	MONEY
gujaf-416	198	2	0.055	CARDINAL
gujaf-416	198	3	0.091	CARDINAL
gujaf-416	198	4	7.40	MONEY
gujaf-416	198	5	0.034 0.020	CARDINAL
gujaf-416	198	6	0.096	CARDINAL
gujaf-416	198	7	0.153 0.032 4.70 0.000	QUANTITY
gujaf-416	198	8	0.382 0.160 2.39 0.022	MONEY
gujaf-416	198	9	5	CARDINAL
gujaf-416	198	10	42	DATE
gujaf-416	198	11	23.25	CARDINAL
gujaf-416	198	12	0.000	CARDINAL
gujaf-416	199	1	516	CARDINAL
gujaf-416	199	2	2024	CARDINAL
gujaf-416	200	1	4	CARDINAL
gujaf-416	200	2	0.152	CARDINAL
gujaf-416	200	3	15.2%	PERCENT
gujaf-416	201	1	nigeria	GPE
gujaf-416	201	2	15.2%	PERCENT
gujaf-416	201	3	84.80%	PERCENT
gujaf-416	202	1	23.25	CARDINAL
gujaf-416	202	2	0.0000	CARDINAL
gujaf-416	202	3	1%	PERCENT
gujaf-416	204	1	gusau journal of accounting	ORG
gujaf-416	204	2	vol.6	NORP
gujaf-416	204	3	2, april,	DATE
gujaf-416	204	4	2025 74	DATE
gujaf-416	204	5	0.3817 + 0.2782bsiz	DATE
gujaf-416	206	1	4	CARDINAL
gujaf-416	206	2	0.278	CARDINAL
gujaf-416	206	3	2.92	CARDINAL
gujaf-416	206	4	0.006	CARDINAL
gujaf-416	206	5	1%	PERCENT
gujaf-416	207	1	nigeria	GPE
gujaf-416	208	1	one	CARDINAL
gujaf-416	208	2	nigeria	GPE
gujaf-416	208	3	27.8%	PERCENT
gujaf-416	209	1	first	ORDINAL
gujaf-416	209	2	nigeria	GPE
gujaf-416	211	1	2022	CARDINAL
gujaf-416	212	1	2023	CARDINAL
gujaf-416	212	2	issa et al	PERSON
gujaf-416	213	1	2021	CARDINAL
gujaf-416	215	1	2023	CARDINAL
gujaf-416	216	1	4	CARDINAL
gujaf-416	216	2	0.055	CARDINAL
gujaf-416	216	3	2.44	CARDINAL
gujaf-416	216	4	0.019	CARDINAL
gujaf-416	216	5	5%	PERCENT
gujaf-416	217	1	nigeria	GPE
gujaf-416	218	1	one	CARDINAL
gujaf-416	218	2	5.5%	PERCENT
gujaf-416	219	1	second	ORDINAL
gujaf-416	219	2	nigeria	GPE
gujaf-416	220	1	agyemang et al	PERSON
gujaf-416	221	1	2020	DATE
gujaf-416	222	1	issa et al	PERSON
gujaf-416	222	2	2021	CARDINAL
gujaf-416	223	1	2023	CARDINAL
gujaf-416	225	1	2020	DATE
gujaf-416	227	1	2022	CARDINAL
gujaf-416	228	1	0.091	CARDINAL
gujaf-416	228	2	7.40	MONEY
gujaf-416	228	3	1%	PERCENT
gujaf-416	229	1	nigeria	GPE
gujaf-416	230	1	nigeria	GPE
gujaf-416	230	2	0.91%	PERCENT
gujaf-416	231	1	third	ORDINAL
gujaf-416	231	2	nigeria	GPE
gujaf-416	232	1	2020	DATE
gujaf-416	232	2	issa et al	PERSON
gujaf-416	233	1	2021	CARDINAL
gujaf-416	233	2	agyemang et al	PERSON
gujaf-416	234	1	2020	DATE
gujaf-416	235	1	0.034	CARDINAL
gujaf-416	235	2	1.70	CARDINAL
gujaf-416	235	3	0.096	CARDINAL
gujaf-416	236	1	nigeria	GPE
gujaf-416	237	1	fourth	ORDINAL
gujaf-416	237	2	nigeria	GPE
gujaf-416	238	1	issa et al	PERSON
gujaf-416	239	1	2021	CARDINAL
gujaf-416	240	1	0.153	CARDINAL
gujaf-416	240	2	4.70	CARDINAL
gujaf-416	240	3	0.000	CARDINAL
gujaf-416	240	4	1%	PERCENT
gujaf-416	241	1	vol.6	NORP
gujaf-416	241	2	2, april,	DATE
gujaf-416	241	3	2025 75	DATE
gujaf-416	241	4	nigeria	GPE
gujaf-416	242	1	one	CARDINAL
gujaf-416	242	2	nigeria	GPE
gujaf-416	242	3	15.3%	PERCENT
gujaf-416	243	1	fifth	ORDINAL
gujaf-416	243	2	nigeria	GPE
gujaf-416	244	1	agyemang et al	PERSON
gujaf-416	245	1	2020	DATE
gujaf-416	245	2	issa et al	PERSON
gujaf-416	246	1	2021	CARDINAL
gujaf-416	247	1	5.0	CARDINAL
gujaf-416	247	2	nigeria	GPE
gujaf-416	248	1	annual	DATE
gujaf-416	252	1	nigeria	GPE
gujaf-416	252	2	at least nine	CARDINAL
gujaf-416	252	3	9	CARDINAL
gujaf-416	253	1	at least 11.92%	PERCENT
gujaf-416	254	1	less than 15.59%	PERCENT
gujaf-416	255	1	nigeria	GPE
gujaf-416	256	1	nigeria	GPE
gujaf-416	259	1	nigeria	GPE
gujaf-416	260	1	just four	CARDINAL
gujaf-416	261	1	vol.6	NORP
gujaf-416	261	2	2, april,	DATE
gujaf-416	261	3	2025 76	DATE
gujaf-416	261	4	nigeria	GPE
gujaf-416	262	1	abubakar	PERSON
gujaf-416	262	2	a. a.	PERSON
gujaf-416	262	3	s.	PERSON
gujaf-416	262	4	2020	DATE
gujaf-416	263	1	nigeria	GPE
gujaf-416	264	1	european journal of business and management	ORG
gujaf-416	264	2	62–67	CARDINAL
gujaf-416	265	1	agyemang	PERSON
gujaf-416	265	2	a. o.	PERSON
gujaf-416	265	3	yusheng	PERSON
gujaf-416	265	4	k.	PERSON
gujaf-416	265	5	ayamba	PERSON
gujaf-416	265	6	e. c.	PERSON
gujaf-416	265	7	a. k.	PERSON
gujaf-416	265	8	chengpeng	PERSON
gujaf-416	265	9	a.	PERSON
gujaf-416	265	10	2020	DATE
gujaf-416	266	1	china	GPE
gujaf-416	267	1	1-15	CARDINAL
gujaf-416	269	1	akram	PERSON
gujaf-416	269	2	f., & raza	ORG
gujaf-416	269	3	2018	DATE
gujaf-416	271	1	international journal of management studies	ORG
gujaf-416	271	2	25(2	CARDINAL
gujaf-416	271	3	19	CARDINAL
gujaf-416	272	1	al-najjar	PERSON
gujaf-416	272	2	2011	DATE
gujaf-416	273	1	uk	GPE
gujaf-416	273	2	191–203	CARDINAL
gujaf-416	273	3	b., & gulati	ORG
gujaf-416	273	4	p. a.	PERSON
gujaf-416	273	5	2015	CARDINAL
gujaf-416	274	1	india	GPE
gujaf-416	275	1	16(2	CARDINAL
gujaf-416	275	2	321	CARDINAL
gujaf-416	275	3	335	CARDINAL
gujaf-416	276	1	che-adam	ORG
gujaf-416	276	2	lode	GPE
gujaf-416	276	3	n. a.	PERSON
gujaf-416	276	4	h.	PERSON
gujaf-416	276	5	2019	DATE
gujaf-416	277	1	malaysian	NORP
gujaf-416	278	1	malaysian	NORP
gujaf-416	278	2	23	CARDINAL
gujaf-416	278	3	1-25	DATE
gujaf-416	279	1	connelly	PERSON
gujaf-416	279	2	b. l.	PERSON
gujaf-416	279	3	hoskisson	PERSON
gujaf-416	279	4	r. e.	PERSON
gujaf-416	279	5	tihanyi	GPE
gujaf-416	279	6	l., & certo	ORG
gujaf-416	279	7	s. t.	PERSON
gujaf-416	279	8	2010	DATE
gujaf-416	281	1	journal of management studies	ORG
gujaf-416	281	2	47(8	CARDINAL
gujaf-416	281	3	1561–1589	DATE
gujaf-416	282	1	eisenhardt	PERSON
gujaf-416	282	2	m.	PERSON
gujaf-416	282	3	1989	DATE
gujaf-416	284	1	the academy of management review	ORG
gujaf-416	284	2	14(1	CARDINAL
gujaf-416	284	3	57–74	DATE
gujaf-416	285	1	emmanuel	PERSON
gujaf-416	285	2	tolulope	GPE
gujaf-416	285	3	i., & eyitomi	ORG
gujaf-416	285	4	g. a.	PERSON
gujaf-416	285	5	2018	DATE
gujaf-416	286	1	nigeria	GPE
gujaf-416	287	1	16(3	CARDINAL
gujaf-416	287	2	229–244	CARDINAL
gujaf-416	288	1	hamid	PERSON
gujaf-416	288	2	k. c. a.	PERSON
gujaf-416	288	3	othman	GPE
gujaf-416	288	4	s., & rahim	ORG
gujaf-416	288	5	m. a.	PERSON
gujaf-416	288	6	2015	CARDINAL
gujaf-416	289	1	malaysia	GPE
gujaf-416	290	1	172	CARDINAL
gujaf-416	291	1	issa	PERSON
gujaf-416	291	2	s. o.	PERSON
gujaf-416	291	3	n., & hamman	ORG
gujaf-416	291	4	a. m.	PERSON
gujaf-416	291	5	2021	CARDINAL
gujaf-416	292	1	nigeria	GPE
gujaf-416	293	1	gusau journal of accounting	ORG
gujaf-416	293	2	2(2	CARDINAL
gujaf-416	293	3	1-17	CARDINAL
gujaf-416	294	1	jensen	PERSON
gujaf-416	294	2	m. c.	PERSON
gujaf-416	294	3	w. h.	PERSON
gujaf-416	294	4	1976	DATE
gujaf-416	296	1	journal of financial economics	ORG
gujaf-416	296	2	3	CARDINAL
gujaf-416	296	3	305–360	DATE
gujaf-416	297	1	khaireddine	PERSON
gujaf-416	297	2	h.	GPE
gujaf-416	297	3	salhi	GPE
gujaf-416	297	4	j., & jarboui, a.	ORG
gujaf-416	297	5	2020	DATE
gujaf-416	299	1	1-23	CARDINAL
gujaf-416	300	1	2019-0067	DATE
gujaf-416	301	1	kleiman	PERSON
gujaf-416	301	2	r. t.	PERSON
gujaf-416	301	3	2011	DATE
gujaf-416	304	1	kumar	PERSON
gujaf-416	304	2	s.	PERSON
gujaf-416	304	3	2021	CARDINAL
gujaf-416	305	1	indian	NORP
gujaf-416	306	1	purushartha	PERSON
gujaf-416	306	2	14(1	CARDINAL
gujaf-416	306	3	116	CARDINAL
gujaf-416	307	1	gusau journal of accounting	ORG
gujaf-416	307	2	vol.6	NORP
gujaf-416	307	3	2, april,	DATE
gujaf-416	307	4	2025	CARDINAL
gujaf-416	307	5	77	CARDINAL
gujaf-416	307	6	latif	GPE
gujaf-416	307	7	r. a.	PERSON
gujaf-416	307	8	huda	ORG
gujaf-416	307	9	yahya	PERSON
gujaf-416	307	10	n. h.	PERSON
gujaf-416	307	11	mohd	PERSON
gujaf-416	307	12	k. n. t.	PERSON
gujaf-416	307	13	a. h. m.	PERSON
gujaf-416	307	14	2020	DATE
gujaf-416	308	1	malaysia	GPE
gujaf-416	309	1	international journal of energy economics	ORG
gujaf-416	309	2	10(5	CARDINAL
gujaf-416	309	3	287	CARDINAL
gujaf-416	310	1	https://www.econjournals.com/index.php/ijeep/article/download/9508/5966.doi:10.324	ORG
gujaf-416	310	2	79	CARDINAL
gujaf-416	310	3	liao	PERSON
gujaf-416	310	4	luo	PERSON
gujaf-416	310	5	q.	PERSON
gujaf-416	310	6	2014	DATE
gujaf-416	312	1	british	NORP
gujaf-416	312	2	1–16	CARDINAL
gujaf-416	314	1	j. k.	PERSON
gujaf-416	314	2	j.	PERSON
gujaf-416	314	3	g. m.	PERSON
gujaf-416	314	4	t. e.	PERSON
gujaf-416	314	5	2023	CARDINAL
gujaf-416	315	1	nigeria	GPE
gujaf-416	316	1	romanian journal of economics	ORG
gujaf-416	316	2	129	CARDINAL
gujaf-416	317	1	t. s.	PERSON
gujaf-416	317	2	tiwari	PERSON
gujaf-416	317	3	s. c.	PERSON
gujaf-416	317	4	m., & mehta	ORG
gujaf-416	317	5	r.	PERSON
gujaf-416	317	6	2022	CARDINAL
gujaf-416	318	1	india	GPE
gujaf-416	319	1	purushartha	PERSON
gujaf-416	319	2	6573	DATE
gujaf-416	320	1	romlah	PERSON
gujaf-416	320	2	j.	PERSON
gujaf-416	320	3	m., & nordin	ORG
gujaf-416	320	4	m. (2020	PERSON
gujaf-416	321	1	malaysia	GPE
gujaf-416	322	1	3 no. 2	CARDINAL
gujaf-416	322	2	55	CARDINAL
gujaf-416	323	1	m. a.	PERSON
gujaf-416	323	2	s.	PERSON
gujaf-416	323	3	dahiru	PERSON
gujaf-416	323	4	m. t.	PERSON
gujaf-416	323	5	2021	CARDINAL
gujaf-416	324	1	nigeria	GPE
gujaf-416	325	1	global journal of accounting	ORG
gujaf-416	325	2	7(1	CARDINAL
gujaf-416	325	3	1	CARDINAL
gujaf-416	326	1	suleiman, f.	PERSON
gujaf-416	326	2	bamanga	GPE
gujaf-416	326	3	b. m.	PERSON
gujaf-416	326	4	suleiman, f. & emmaculate	ORG
gujaf-416	326	5	z.	PERSON
gujaf-416	326	6	2023	CARDINAL
gujaf-416	327	1	nigeria	GPE
gujaf-416	328	1	fulafia international journal of business	ORG
gujaf-416	328	2	1(1	CARDINAL
gujaf-416	328	3	257	CARDINAL
gujaf-416	329	1	tanko	ORG
gujaf-416	329	2	a. a.	PERSON
gujaf-416	329	3	muhammad	PERSON
gujaf-416	329	4	m. l.	PERSON
gujaf-416	329	5	maigoshi	ORG
gujaf-416	329	6	z. s.	PERSON
gujaf-416	329	7	m. b.	PERSON
gujaf-416	329	8	2024	CARDINAL
gujaf-416	330	1	nigeria	GPE
gujaf-416	331	1	kashere journal of management sciences	ORG
gujaf-416	331	2	7(1	DATE
gujaf-416	331	3	23	CARDINAL
gujaf-416	332	1	uddin	NORP
gujaf-416	332	2	m.	PERSON
gujaf-416	332	3	2021	CARDINAL
gujaf-416	334	1	international journal of economics	ORG
gujaf-416	334	2	219	CARDINAL
gujaf-416	335	1	2018	DATE
gujaf-416	337	1	https://www.iqair.com.world-air-quality	ORG