id	sid	eid	entity	type
gujaf-417	1	1	microsoft	ORG
gujaf-417	1	2	hassan gujaf vol	PERSON
gujaf-417	1	3	6	CARDINAL
gujaf-417	1	4	2 april	DATE
gujaf-417	1	5	hassan 2222[1	PERSON
gujaf-417	1	6	vol.6	NORP
gujaf-417	1	7	2, april	DATE
gujaf-417	1	8	2025	CARDINAL
gujaf-417	1	9	78	CARDINAL
gujaf-417	1	10	nigeria	GPE
gujaf-417	1	11	yikarebogha	DATE
gujaf-417	1	12	phd) department of accounting	ORG
gujaf-417	2	1	+234 8034332885	ORG
gujaf-417	2	2	nigeria	GPE
gujaf-417	3	1	sixty-nine	CARDINAL
gujaf-417	3	2	sixty	CARDINAL
gujaf-417	3	3	60	CARDINAL
gujaf-417	6	1	four	CARDINAL
gujaf-417	6	2	4	CARDINAL
gujaf-417	7	1	four	CARDINAL
gujaf-417	7	2	4	CARDINAL
gujaf-417	10	1	roe, eps, roa	PERSON
gujaf-417	11	1	today	DATE
gujaf-417	13	1	2024	DATE
gujaf-417	15	1	today	DATE
gujaf-417	16	1	2011	DATE
gujaf-417	20	1	one	CARDINAL
gujaf-417	20	2	vol.6	NORP
gujaf-417	20	3	2, april,	DATE
gujaf-417	20	4	2025 79	DATE
gujaf-417	22	1	nigeria	GPE
gujaf-417	22	2	today	DATE
gujaf-417	25	1	thisstrategy	GPE
gujaf-417	25	2	anucha	PERSON
gujaf-417	25	3	2019	DATE
gujaf-417	25	4	phornlaphatrachakorn	PERSON
gujaf-417	25	5	2019	DATE
gujaf-417	25	6	2019	DATE
gujaf-417	25	7	okoye et al	PERSON
gujaf-417	26	1	2015	CARDINAL
gujaf-417	26	2	2011	DATE
gujaf-417	31	1	1999	DATE
gujaf-417	33	1	hesford, 2008	DATE
gujaf-417	36	1	one	CARDINAL
gujaf-417	38	1	pandey	PERSON
gujaf-417	38	2	2005	DATE
gujaf-417	40	1	operational gusau journal of accounting	ORG
gujaf-417	40	2	vol.6	NORP
gujaf-417	40	3	2, april,	DATE
gujaf-417	40	4	2025 80	DATE
gujaf-417	47	1	standard (ifrs	ORG
gujaf-417	48	1	one	CARDINAL
gujaf-417	49	1	ebt	ORG
gujaf-417	55	1	ebit	ORG
gujaf-417	61	1	pandey, 2005	ORG
gujaf-417	68	1	gusau journal of accounting	ORG
gujaf-417	68	2	vol.6	NORP
gujaf-417	68	3	2, april,	DATE
gujaf-417	68	4	2025 81	DATE
gujaf-417	69	1	pandey, 2005	DATE
gujaf-417	73	1	2002	DATE
gujaf-417	74	1	brigham	ORG
gujaf-417	74	2	ehrhardt	GPE
gujaf-417	74	3	2011	DATE
gujaf-417	78	1	100	CARDINAL
gujaf-417	78	2	1980	DATE
gujaf-417	84	1	herbert spencer	PERSON
gujaf-417	84	2	miesing & preble	ORG
gujaf-417	84	3	1985	DATE
gujaf-417	85	1	darwin	PERSON
gujaf-417	85	2	adam smith's	PERSON
gujaf-417	86	1	the late 19th	DATE
gujaf-417	86	2	early 20th centuries	DATE
gujaf-417	86	3	the gusau journal of accounting	ORG
gujaf-417	86	4	vol.6	NORP
gujaf-417	86	5	2, april,	DATE
gujaf-417	86	6	2025	CARDINAL
gujaf-417	86	7	82	CARDINAL
gujaf-417	89	1	khairuddin	NORP
gujaf-417	89	2	2005	DATE
gujaf-417	91	1	bello	PERSON
gujaf-417	91	2	2019	DATE
gujaf-417	91	3	cfa	ORG
gujaf-417	91	4	nigerian	NORP
gujaf-417	91	5	kano	GPE
gujaf-417	91	6	jigawa	GPE
gujaf-417	92	1	all nine	CARDINAL
gujaf-417	92	2	9	CARDINAL
gujaf-417	92	3	three	CARDINAL
gujaf-417	92	4	three	CARDINAL
gujaf-417	92	5	3	CARDINAL
gujaf-417	93	1	ninety (90	CARDINAL
gujaf-417	93	2	seventy-eight	CARDINAL
gujaf-417	93	3	one	CARDINAL
gujaf-417	93	4	three	CARDINAL
gujaf-417	93	5	3	CARDINAL
gujaf-417	95	1	nigerian	NORP
gujaf-417	95	2	2011	DATE
gujaf-417	96	1	100	CARDINAL
gujaf-417	96	2	one hundred	CARDINAL
gujaf-417	96	3	2009	DATE
gujaf-417	96	4	nigerian	NORP
gujaf-417	97	1	cbn	ORG
gujaf-417	97	2	fifteen years	DATE
gujaf-417	97	3	1994-2008	DATE
gujaf-417	97	4	annual	DATE
gujaf-417	97	5	years	DATE
gujaf-417	100	1	phornlaphatrachakorn (	ORG
gujaf-417	100	2	2019	DATE
gujaf-417	100	3	thailand	GPE
gujaf-417	101	1	175	CARDINAL
gujaf-417	101	2	thailand	GPE
gujaf-417	104	1	egbuhuzor et al	PERSON
gujaf-417	105	1	2021	CARDINAL
gujaf-417	105	2	nigerian	NORP
gujaf-417	107	1	40	CARDINAL
gujaf-417	107	2	53	CARDINAL
gujaf-417	108	1	the gusau journal of accounting	ORG
gujaf-417	108	2	vol.6	NORP
gujaf-417	108	3	2, april,	DATE
gujaf-417	108	4	2025	CARDINAL
gujaf-417	108	5	83	CARDINAL
gujaf-417	110	1	thailand	GPE
gujaf-417	110	2	2019	DATE
gujaf-417	111	1	six hundred and eighteen	CARDINAL
gujaf-417	111	2	618	CARDINAL
gujaf-417	111	3	one hundred and thirty-six	CARDINAL
gujaf-417	111	4	136	CARDINAL
gujaf-417	113	1	okoye et al	PERSON
gujaf-417	114	1	2015	CARDINAL
gujaf-417	114	2	cfa	ORG
gujaf-417	114	3	the nigerian exchange	ORG
gujaf-417	115	1	two hundred	CARDINAL
gujaf-417	115	2	224	CARDINAL
gujaf-417	115	3	56	CARDINAL
gujaf-417	116	1	annual	DATE
gujaf-417	118	1	3.0	CARDINAL
gujaf-417	118	2	sixty	CARDINAL
gujaf-417	118	3	60	CARDINAL
gujaf-417	118	4	sixty-nine	CARDINAL
gujaf-417	118	5	2014	DATE
gujaf-417	118	6	2023	CARDINAL
gujaf-417	120	1	60	CARDINAL
gujaf-417	121	1	1.0	CARDINAL
gujaf-417	124	1	anderson	PERSON
gujaf-417	124	2	anderson	PERSON
gujaf-417	125	1	anderson	PERSON
gujaf-417	125	2	1	CARDINAL
gujaf-417	125	3	gusau journal of accounting	ORG
gujaf-417	125	4	vol.6	NORP
gujaf-417	125	5	2, april,	DATE
gujaf-417	125	6	2025	CARDINAL
gujaf-417	125	7	84	CARDINAL
gujaf-417	125	8	minitab	ORG
gujaf-417	126	1	1	CARDINAL
gujaf-417	127	1	anderson	PERSON
gujaf-417	127	2	216.915	CARDINAL
gujaf-417	127	3	less than 0.005	CARDINAL
gujaf-417	128	1	0.05	CARDINAL
gujaf-417	130	1	anderson	PERSON
gujaf-417	131	1	anderson	PERSON
gujaf-417	131	2	2	CARDINAL
gujaf-417	131	3	minitab	ORG
gujaf-417	131	4	250	CARDINAL
gujaf-417	132	1	20 00 000 00	QUANTITY
gujaf-417	133	1	100	CARDINAL
gujaf-417	134	1	500 00 00 000 -50 000 00 00	QUANTITY
gujaf-417	136	1	99.99 99	PERCENT
gujaf-417	136	2	1 0.01	CARDINAL
gujaf-417	136	3	stdev 180354625	DATE
gujaf-417	136	4	600	CARDINAL
gujaf-417	136	5	216.915	CARDINAL
gujaf-417	136	6	3000200010000-1000 99.99	QUANTITY
gujaf-417	136	7	1 0.01	CARDINAL
gujaf-417	136	8	137.6	CARDINAL
gujaf-417	136	9	599	CARDINAL
gujaf-417	136	10	227.762	CARDINAL
gujaf-417	136	11	resi10	NORP
gujaf-417	136	12	rc en t probability plot	ORG
gujaf-417	136	13	resi10	NORP
gujaf-417	136	14	vol.6	NORP
gujaf-417	136	15	2, april,	DATE
gujaf-417	136	16	2025 85	DATE
gujaf-417	136	17	2	CARDINAL
gujaf-417	137	1	anderson	PERSON
gujaf-417	137	2	227.762	ORG
gujaf-417	137	3	0.05	CARDINAL
gujaf-417	139	1	anderson	PERSON
gujaf-417	140	1	anderson	PERSON
gujaf-417	140	2	3	CARDINAL
gujaf-417	140	3	minitab	ORG
gujaf-417	140	4	3	CARDINAL
gujaf-417	141	1	anderson	PERSON
gujaf-417	141	2	205.592	CARDINAL
gujaf-417	141	3	less than 0.005	CARDINAL
gujaf-417	142	1	0.05	CARDINAL
gujaf-417	144	1	anderson	PERSON
gujaf-417	145	1	anderson	PERSON
gujaf-417	146	1	20	CARDINAL
gujaf-417	146	2	1500	CARDINAL
gujaf-417	147	1	100	CARDINAL
gujaf-417	148	1	50	CARDINAL
gujaf-417	150	1	99.99 99	PERCENT
gujaf-417	150	2	1 0.01	CARDINAL
gujaf-417	150	3	1.215686e-08	CARDINAL
gujaf-417	150	4	600	CARDINAL
gujaf-417	150	5	205.592	CARDINAL
gujaf-417	150	6	0.005	CARDINAL
gujaf-417	151	1	rc en t probability plot	ORG
gujaf-417	151	2	resi1	ORG
gujaf-417	151	3	vol.6	NORP
gujaf-417	151	4	2, april,	DATE
gujaf-417	151	5	2025 86	DATE
gujaf-417	151	6	4	CARDINAL
gujaf-417	151	7	minitab	ORG
gujaf-417	151	8	4	CARDINAL
gujaf-417	152	1	less than 0.005	CARDINAL
gujaf-417	152	2	anderson	PERSON
gujaf-417	152	3	227.171	CARDINAL
gujaf-417	153	1	0.05	CARDINAL
gujaf-417	155	1	four	CARDINAL
gujaf-417	155	2	4	CARDINAL
gujaf-417	155	3	4	CARDINAL
gujaf-417	156	1	four	CARDINAL
gujaf-417	156	2	one	CARDINAL
gujaf-417	156	3	four	CARDINAL
gujaf-417	157	1	nigeria	GPE
gujaf-417	158	1	1	CARDINAL
gujaf-417	158	2	600	CARDINAL
gujaf-417	158	3	0.281 3000200010000-1000	CARDINAL
gujaf-417	158	4	1 0.01	CARDINAL
gujaf-417	158	5	137.6	CARDINAL
gujaf-417	159	1	599	CARDINAL
gujaf-417	159	2	227.171	CARDINAL
gujaf-417	159	3	0.005	CARDINAL
gujaf-417	159	4	vol.6	NORP
gujaf-417	159	5	2, april,	DATE
gujaf-417	159	6	2025	CARDINAL
gujaf-417	159	7	87	CARDINAL
gujaf-417	159	8	600	CARDINAL
gujaf-417	159	9	1	CARDINAL
gujaf-417	160	1	0.281	CARDINAL
gujaf-417	161	1	nigerian	NORP
gujaf-417	163	1	2	CARDINAL
gujaf-417	163	2	35.603	CARDINAL
gujaf-417	163	3	0.002	CARDINAL
gujaf-417	163	4	9.843	CARDINAL
gujaf-417	163	5	181600000	CARDINAL
gujaf-417	163	6	598 degrees	QUANTITY
gujaf-417	163	7	2	CARDINAL
gujaf-417	163	8	32.785	CARDINAL
gujaf-417	164	1	0.000	CARDINAL
gujaf-417	164	2	132983	DATE
gujaf-417	164	3	below 5%	PERCENT
gujaf-417	164	4	0.05	CARDINAL
gujaf-417	166	1	nigerian	NORP
gujaf-417	167	1	nigeria	GPE
gujaf-417	168	1	two	CARDINAL
gujaf-417	168	2	nigeria	GPE
gujaf-417	169	1	3	CARDINAL
gujaf-417	169	2	600	CARDINAL
gujaf-417	169	3	vol.6	NORP
gujaf-417	169	4	2, april,	DATE
gujaf-417	169	5	2025 88	DATE
gujaf-417	169	6	0.178	CARDINAL
gujaf-417	169	7	600	CARDINAL
gujaf-417	169	8	second	ORDINAL
gujaf-417	169	9	3	CARDINAL
gujaf-417	170	1	0.178	CARDINAL
gujaf-417	171	1	nigeria	GPE
gujaf-417	172	1	two	CARDINAL
gujaf-417	172	2	4	CARDINAL
gujaf-417	172	3	0.07041	MONEY
gujaf-417	172	4	128202	DATE
gujaf-417	172	5	1953	DATE
gujaf-417	172	6	598 degrees	QUANTITY
gujaf-417	172	7	4	CARDINAL
gujaf-417	172	8	0.07041	GPE
gujaf-417	173	1	0.000	CARDINAL
gujaf-417	173	2	128202	DATE
gujaf-417	173	3	below 5%	PERCENT
gujaf-417	173	4	0.05	CARDINAL
gujaf-417	175	1	nigerian	NORP
gujaf-417	176	1	nigeria	GPE
gujaf-417	177	1	three	CARDINAL
gujaf-417	177	2	nigeria	GPE
gujaf-417	178	1	5	CARDINAL
gujaf-417	178	2	n r gusau journal of accounting	ORG
gujaf-417	178	3	vol.6	NORP
gujaf-417	178	4	2, april,	DATE
gujaf-417	178	5	2025 89	DATE
gujaf-417	178	6	600	CARDINAL
gujaf-417	178	7	0.112	CARDINAL
gujaf-417	178	8	600	CARDINAL
gujaf-417	178	9	third	ORDINAL
gujaf-417	178	10	5	CARDINAL
gujaf-417	179	1	0.112	CARDINAL
gujaf-417	180	1	nigerian	NORP
gujaf-417	181	1	three	CARDINAL
gujaf-417	182	1	6	CARDINAL
gujaf-417	182	2	0.76788	CARDINAL
gujaf-417	182	3	1.74588	MONEY
gujaf-417	182	4	0.07836 1.00631 95815	MONEY
gujaf-417	182	5	0.159	CARDINAL
gujaf-417	182	6	5474	CARDINAL
gujaf-417	182	7	598 degrees	QUANTITY
gujaf-417	182	8	6	CARDINAL
gujaf-417	182	9	1.00631.since	CARDINAL
gujaf-417	182	10	nigeria	GPE
gujaf-417	183	1	95815	DATE
gujaf-417	183	2	0.159	CARDINAL
gujaf-417	183	3	the 5%	PERCENT
gujaf-417	183	4	0.05	CARDINAL
gujaf-417	184	1	four	CARDINAL
gujaf-417	184	2	nigeria	GPE
gujaf-417	185	1	7	CARDINAL
gujaf-417	185	2	n r gusau journal of accounting	ORG
gujaf-417	185	3	vol.6	NORP
gujaf-417	185	4	2, april,	DATE
gujaf-417	185	5	2025 90	DATE
gujaf-417	185	6	600	CARDINAL
gujaf-417	185	7	0.323	CARDINAL
gujaf-417	185	8	600	CARDINAL
gujaf-417	185	9	four	CARDINAL
gujaf-417	185	10	7	CARDINAL
gujaf-417	186	1	0.323	CARDINAL
gujaf-417	187	1	nigerian	NORP
gujaf-417	188	1	four	CARDINAL
gujaf-417	189	1	8	CARDINAL
gujaf-417	190	1	6.748250	MONEY
gujaf-417	190	2	3.453372	CARDINAL
gujaf-417	190	3	149593	DATE
gujaf-417	190	4	241300	CARDINAL
gujaf-417	190	5	598 degrees	QUANTITY
gujaf-417	190	6	8	CARDINAL
gujaf-417	190	7	5.099487	CARDINAL
gujaf-417	190	8	0.000	CARDINAL
gujaf-417	190	9	149593	DATE
gujaf-417	190	10	below 5%	PERCENT
gujaf-417	190	11	0.05	CARDINAL
gujaf-417	192	1	nigeria	GPE
gujaf-417	193	1	nigeria	GPE
gujaf-417	194	1	5.0	CARDINAL
gujaf-417	194	2	i.	PERSON
gujaf-417	194	3	nigeria	GPE
gujaf-417	196	1	gusau journal of accounting	ORG
gujaf-417	196	2	vol.6	NORP
gujaf-417	196	3	2, april,	DATE
gujaf-417	196	4	2025	CARDINAL
gujaf-417	197	1	nigeria	GPE
gujaf-417	201	1	nigeria	GPE
gujaf-417	202	1	nigeria	GPE
gujaf-417	204	1	nigeria	GPE
gujaf-417	207	1	1	CARDINAL
gujaf-417	207	2	3	DATE
gujaf-417	208	1	2019	DATE
gujaf-417	208	2	2019	DATE
gujaf-417	209	1	2021	CARDINAL
gujaf-417	210	1	nigerian	NORP
gujaf-417	211	1	i.	PERSON
gujaf-417	211	2	two	CARDINAL
gujaf-417	215	1	gusau journal of accounting	ORG
gujaf-417	215	2	vol.6	NORP
gujaf-417	215	3	2, april	DATE
gujaf-417	215	4	2025 92 iii	QUANTITY
gujaf-417	218	1	nigeria	GPE
gujaf-417	219	1	l & ohaka	ORG
gujaf-417	219	2	j. (	PERSON
gujaf-417	219	3	2019	DATE
gujaf-417	220	1	nigerian	NORP
gujaf-417	221	1	european journal of accounting	ORG
gujaf-417	221	2	7(9	CARDINAL
gujaf-417	221	3	45	CARDINAL
gujaf-417	222	1	e. i.	PERSON
gujaf-417	222	2	2011	DATE
gujaf-417	223	1	nigeria	GPE
gujaf-417	224	1	esut journal of management sciences	ORG
gujaf-417	224	2	6(1	CARDINAL
gujaf-417	224	3	1-15	CARDINAL
gujaf-417	225	1	anucha	PERSON
gujaf-417	225	2	t.	GPE
gujaf-417	225	3	2019	CARDINAL
gujaf-417	226	1	thailand	GPE
gujaf-417	227	1	modern management journal	ORG
gujaf-417	227	2	17(1	CARDINAL
gujaf-417	227	3	15	CARDINAL
gujaf-417	228	1	brigham	PERSON
gujaf-417	228	2	e. f., & ehrhardt	PERSON
gujaf-417	228	3	m. c. (	PERSON
gujaf-417	228	4	2011	DATE
gujaf-417	230	1	southwestern cengage learning	ORG
gujaf-417	231	1	chiekezie	ORG
gujaf-417	231	2	n. r.	PERSON
gujaf-417	231	3	& odum	ORG
gujaf-417	231	4	a. n.	PERSON
gujaf-417	231	5	2014	DATE
gujaf-417	232	1	nigeria	GPE
gujaf-417	233	1	asian	NORP
gujaf-417	233	2	2(3	CARDINAL
gujaf-417	233	3	128	CARDINAL
gujaf-417	234	1	c.a.	GPE
gujaf-417	234	2	d., & chukwu	ORG
gujaf-417	234	3	g. j.	PERSON
gujaf-417	234	4	2021	CARDINAL
gujaf-417	235	1	nigeria	GPE
gujaf-417	236	1	international journal of academic research in economics	ORG
gujaf-417	237	1	1999	DATE
gujaf-417	239	1	augsburg	GPE
gujaf-417	240	1	1999	DATE
gujaf-417	241	1	24	CARDINAL
gujaf-417	241	2	583	CARDINAL
gujaf-417	242	1	hesford	PERSON
gujaf-417	242	2	j. w.	PERSON
gujaf-417	242	3	2008	DATE
gujaf-417	244	1	4(3	CARDINAL
gujaf-417	244	2	17	CARDINAL
gujaf-417	246	1	journal of management public youth college	ORG
gujaf-417	246	2	3(1	CARDINAL
gujaf-417	246	3	19	CARDINAL
gujaf-417	247	1	kayastha	GPE
gujaf-417	247	2	r. k.	PERSON
gujaf-417	247	3	2010	DATE
gujaf-417	248	1	nepalese	NORP
gujaf-417	248	2	khairuddin	ORG
gujaf-417	248	3	h. m.	PERSON
gujaf-417	248	4	2005	DATE
gujaf-417	250	1	thomson learning	ORG
gujaf-417	251	1	p & preble	ORG
gujaf-417	251	2	j. f	PERSON
gujaf-417	251	3	1985	DATE
gujaf-417	252	1	five	CARDINAL
gujaf-417	253	1	journal of business ethics	ORG
gujaf-417	253	2	4	CARDINAL
gujaf-417	253	3	465	CARDINAL
gujaf-417	254	1	gusau journal of accounting	ORG
gujaf-417	254	2	vol.6	NORP
gujaf-417	254	3	2, april	DATE
gujaf-417	254	4	2025	CARDINAL
gujaf-417	254	5	93 okoye	QUANTITY
gujaf-417	254	6	egbunike p. a., & odum	ORG
gujaf-417	254	7	2015	CARDINAL
gujaf-417	255	1	nigeria stock exchange	ORG
gujaf-417	256	1	3	CARDINAL
gujaf-417	256	2	6	CARDINAL
gujaf-417	256	3	296	CARDINAL
gujaf-417	257	1	pandey	ORG
gujaf-417	257	2	i. m.	PERSON
gujaf-417	257	3	2005	DATE
gujaf-417	259	1	vikas publishing house ltd	ORG
gujaf-417	259	2	phornlaphatrachakorn	GPE
gujaf-417	259	3	2019	DATE
gujaf-417	260	1	thailand	GPE
gujaf-417	261	1	the thai chamber of commerce journal	ORG
gujaf-417	261	2	social sciences	ORG
gujaf-417	261	3	35	CARDINAL
gujaf-417	262	1	m. e.	PERSON
gujaf-417	262	2	1980	DATE
gujaf-417	265	1	prastowo d.w.i	PERSON
gujaf-417	266	1	2002	DATE
gujaf-417	268	1	ykpn	GPE
gujaf-417	269	1	a.	PERSON
gujaf-417	269	2	2019	DATE
gujaf-417	270	1	thailand	GPE
gujaf-417	271	1	usman	GPE
gujaf-417	271	2	s., & bello	ORG
gujaf-417	271	3	m. m.	PERSON
gujaf-417	271	4	2019	DATE
gujaf-417	272	1	cfa	ORG
gujaf-417	272	2	kano	GPE
gujaf-417	272	3	jigawa	GPE
gujaf-417	272	4	nigeria	GPE
gujaf-417	273	1	international journal of research	ORG
gujaf-417	273	2	3(2	CARDINAL
gujaf-417	273	3	208	CARDINAL
gujaf-417	274	1	e. a.	PERSON
gujaf-417	274	2	l. i.	PERSON
gujaf-417	274	3	2023	CARDINAL
gujaf-417	275	1	nigeria	GPE
gujaf-417	276	1	international journal of accountancy	ORG
gujaf-417	276	2	1(2	CARDINAL
gujaf-417	276	3	148	CARDINAL