id	sid	eid	entity	type
gujaf-419	1	1	microsoft	ORG
gujaf-419	1	2	hassan gujaf vol	PERSON
gujaf-419	1	3	6	CARDINAL
gujaf-419	1	4	2 april	DATE
gujaf-419	1	5	hassan 2222[1	PERSON
gujaf-419	1	6	vol.6	NORP
gujaf-419	1	7	2, april	DATE
gujaf-419	1	8	2025	CARDINAL
gujaf-419	1	9	110	CARDINAL
gujaf-419	1	10	nigeria	GPE
gujaf-419	1	11	olalekan lasisi department of accounting	ORG
gujaf-419	1	12	air force institute of technology	ORG
gujaf-419	1	13	kaduna	GPE
gujaf-419	2	1	akeem abiodun	PERSON
gujaf-419	2	2	phd department	ORG
gujaf-419	2	3	air force institute of technology	ORG
gujaf-419	2	4	kaduna luka mailafia	ORG
gujaf-419	2	5	phd	PERSON
gujaf-419	2	6	isah	PERSON
gujaf-419	2	7	phd	PERSON
gujaf-419	2	8	musa tijani	PERSON
gujaf-419	3	1	bashir	PERSON
gujaf-419	3	2	phd department of accounting	ORG
gujaf-419	3	3	abu business school ahmadu bello university	ORG
gujaf-419	3	4	zaria	PERSON
gujaf-419	4	1	nigeria	GPE
gujaf-419	5	1	960	CARDINAL
gujaf-419	5	2	daily	DATE
gujaf-419	5	3	thirteen	CARDINAL
gujaf-419	5	4	13	CARDINAL
gujaf-419	5	5	eight	CARDINAL
gujaf-419	5	6	nigeria	GPE
gujaf-419	5	7	annual	DATE
gujaf-419	5	8	the period 2013	DATE
gujaf-419	5	9	2022	CARDINAL
gujaf-419	6	1	monthly	DATE
gujaf-419	6	2	annual	DATE
gujaf-419	6	3	2013	DATE
gujaf-419	6	4	2022	CARDINAL
gujaf-419	9	1	nigeria	GPE
gujaf-419	11	1	nigeria	GPE
gujaf-419	12	1	1.0	CARDINAL
gujaf-419	13	1	2019	DATE
gujaf-419	14	1	2022	CARDINAL
gujaf-419	16	1	emh	ORG
gujaf-419	17	1	2020	DATE
gujaf-419	18	1	gusau journal of accounting	ORG
gujaf-419	18	2	vol.6	NORP
gujaf-419	18	3	2, april,	DATE
gujaf-419	18	4	2025	CARDINAL
gujaf-419	19	1	ouma & oluoch	ORG
gujaf-419	19	2	2019	DATE
gujaf-419	21	1	2018	DATE
gujaf-419	22	1	2020	DATE
gujaf-419	24	1	2021	CARDINAL
gujaf-419	26	1	nigeria	GPE
gujaf-419	27	1	nigeria	GPE
gujaf-419	27	2	2018	DATE
gujaf-419	28	1	2019	DATE
gujaf-419	28	2	2018	DATE
gujaf-419	30	1	nigeria	GPE
gujaf-419	31	1	nigeria	GPE
gujaf-419	31	2	2021	CARDINAL
gujaf-419	31	3	2020	DATE
gujaf-419	31	4	abubakar	PERSON
gujaf-419	31	5	2019)hamidon	DATE
gujaf-419	31	6	2020	DATE
gujaf-419	31	7	2019	DATE
gujaf-419	31	8	2018	DATE
gujaf-419	31	9	naomi et al.	PERSON
gujaf-419	31	10	2018	DATE
gujaf-419	31	11	ibrahim	PERSON
gujaf-419	31	12	umar	PERSON
gujaf-419	31	13	2017	CARDINAL
gujaf-419	31	14	nigeria	GPE
gujaf-419	33	1	nigeria	GPE
gujaf-419	35	1	nigeria	GPE
gujaf-419	36	1	gusau journal of accounting	ORG
gujaf-419	36	2	vol.6	NORP
gujaf-419	36	3	2, april,	DATE
gujaf-419	36	4	2025 112	CARDINAL
gujaf-419	38	1	zain ul abdin	PERSON
gujaf-419	38	2	2022	CARDINAL
gujaf-419	39	1	ibrahim & umar 2017	ORG
gujaf-419	42	1	abd el mohammed & shaqfa	ORG
gujaf-419	42	2	2021	CARDINAL
gujaf-419	43	1	richard thaler	PERSON
gujaf-419	43	2	portions(santi & sahara	ORG
gujaf-419	43	3	2019	DATE
gujaf-419	44	1	mohammad et al.	PERSON
gujaf-419	44	2	2021	CARDINAL
gujaf-419	45	1	2021	CARDINAL
gujaf-419	48	1	2021	CARDINAL
gujaf-419	49	1	rasheed et al	PERSON
gujaf-419	49	2	2018	DATE
gujaf-419	50	1	antony & joseph, 2017	ORG
gujaf-419	53	1	wang	ORG
gujaf-419	53	2	2022	CARDINAL
gujaf-419	54	1	2019	DATE
gujaf-419	55	1	bouteska	ORG
gujaf-419	55	2	regaieg	GPE
gujaf-419	55	3	2020	DATE
gujaf-419	55	4	us	GPE
gujaf-419	58	1	2023	CARDINAL
gujaf-419	58	2	nigeria	GPE
gujaf-419	59	1	three hundred and eighty-four	CARDINAL
gujaf-419	59	2	384	CARDINAL
gujaf-419	59	3	gusau journal of accounting	ORG
gujaf-419	59	4	vol.6	NORP
gujaf-419	59	5	2, april,	DATE
gujaf-419	59	6	2025	CARDINAL
gujaf-419	59	7	113	CARDINAL
gujaf-419	59	8	ten	CARDINAL
gujaf-419	59	9	nigeria	GPE
gujaf-419	63	1	sherani	ORG
gujaf-419	63	2	naveed	PERSON
gujaf-419	63	3	2022	CARDINAL
gujaf-419	65	1	the pakistan stock exchange	ORG
gujaf-419	65	2	600	CARDINAL
gujaf-419	66	1	spss	ORG
gujaf-419	68	1	singh	GPE
gujaf-419	68	2	jain	ORG
gujaf-419	68	3	2021	CARDINAL
gujaf-419	69	1	345	CARDINAL
gujaf-419	72	1	mohammad et al	PERSON
gujaf-419	73	1	2021	CARDINAL
gujaf-419	73	2	40	CARDINAL
gujaf-419	73	3	second	ORDINAL
gujaf-419	73	4	40	CARDINAL
gujaf-419	75	1	rashwan	PERSON
gujaf-419	75	2	2021	CARDINAL
gujaf-419	75	3	palestinian	NORP
gujaf-419	76	1	136	CARDINAL
gujaf-419	76	2	palestinian	NORP
gujaf-419	77	1	palestinian	NORP
gujaf-419	78	1	2021	CARDINAL
gujaf-419	79	1	250	CARDINAL
gujaf-419	79	2	indonesian	NORP
gujaf-419	80	1	indonesian	NORP
gujaf-419	81	1	2021	CARDINAL
gujaf-419	81	2	indonesia	GPE
gujaf-419	82	1	100	CARDINAL
gujaf-419	86	1	zain ul abdin et al	PERSON
gujaf-419	87	1	2022	CARDINAL
gujaf-419	87	2	the pakistan stock exchange	ORG
gujaf-419	89	1	1000	CARDINAL
gujaf-419	89	2	the help gusau journal of accounting	ORG
gujaf-419	89	3	vol.6	NORP
gujaf-419	89	4	2, april	DATE
gujaf-419	89	5	2025 114	CARDINAL
gujaf-419	90	1	400	CARDINAL
gujaf-419	90	2	378	CARDINAL
gujaf-419	92	1	2021	CARDINAL
gujaf-419	92	2	tanzanian	NORP
gujaf-419	93	1	316	CARDINAL
gujaf-419	93	2	tanzanian	NORP
gujaf-419	95	1	fernando	PERSON
gujaf-419	95	2	2021	CARDINAL
gujaf-419	95	3	colombo stock exchange	ORG
gujaf-419	96	1	104	CARDINAL
gujaf-419	96	2	71	CARDINAL
gujaf-419	98	1	2020	DATE
gujaf-419	98	2	johor	GPE
gujaf-419	100	1	fifty	CARDINAL
gujaf-419	100	2	50	CARDINAL
gujaf-419	100	3	johor	GPE
gujaf-419	101	1	3.0	CARDINAL
gujaf-419	102	1	johor	GPE
gujaf-419	105	1	al.	GPE
gujaf-419	105	2	2008	DATE
gujaf-419	106	1	barberis & huang	ORG
gujaf-419	106	2	2001	DATE
gujaf-419	109	1	2003	DATE
gujaf-419	111	1	waweru et al.	PERSON
gujaf-419	111	2	2008	DATE
gujaf-419	112	1	rehan et al	PERSON
gujaf-419	113	1	2021	CARDINAL
gujaf-419	116	1	gusau journal of accounting	ORG
gujaf-419	116	2	vol.6	NORP
gujaf-419	116	3	2, april	DATE
gujaf-419	116	4	2025	CARDINAL
gujaf-419	116	5	115	CARDINAL
gujaf-419	116	6	3.0	CARDINAL
gujaf-419	117	1	fourteen	CARDINAL
gujaf-419	117	2	14	CARDINAL
gujaf-419	117	3	eight	CARDINAL
gujaf-419	117	4	nigeria	GPE
gujaf-419	117	5	annual	DATE
gujaf-419	117	6	2013	DATE
gujaf-419	117	7	2022	CARDINAL
gujaf-419	118	1	secondary	ORDINAL
gujaf-419	118	2	monthly	DATE
gujaf-419	118	3	annual	DATE
gujaf-419	118	4	dmb	PERSON
gujaf-419	118	5	2023	CARDINAL
gujaf-419	118	6	2022	CARDINAL
gujaf-419	122	1	nigeria	GPE
gujaf-419	123	1	ipit=	CARDINAL
gujaf-419	123	2	β0it+β1mait+	ORG
gujaf-419	124	1	-----------------------------------------------------------i	GPE
gujaf-419	125	1	each year	DATE
gujaf-419	125	2	2020	DATE
gujaf-419	126	1	= k d1	PERSON
gujaf-419	126	2	that year	DATE
gujaf-419	129	1	monthly	DATE
gujaf-419	130	1	adel & mariem	ORG
gujaf-419	130	2	2021	CARDINAL
gujaf-419	132	1	end of the month	DATE
gujaf-419	134	1	4.0	CARDINAL
gujaf-419	134	2	1	CARDINAL
gujaf-419	134	3	descriptive statistics gusau journal of accounting	ORG
gujaf-419	134	4	vol.6	NORP
gujaf-419	134	5	2, april	DATE
gujaf-419	134	6	2025	CARDINAL
gujaf-419	134	7	116	PRODUCT
gujaf-419	135	1	max	PERSON
gujaf-419	135	2	960	CARDINAL
gujaf-419	135	3	960	CARDINAL
gujaf-419	135	4	1.2513 0.3692 0.67	MONEY
gujaf-419	135	5	960	CARDINAL
gujaf-419	135	6	960	CARDINAL
gujaf-419	135	7	13	CARDINAL
gujaf-419	136	1	1	CARDINAL
gujaf-419	137	1	960	CARDINAL
gujaf-419	138	1	nigeria	GPE
gujaf-419	138	2	0.142	CARDINAL
gujaf-419	138	3	0.033	CARDINAL
gujaf-419	139	1	0.3208	CARDINAL
gujaf-419	140	1	1.2513	CARDINAL
gujaf-419	140	2	0.67	CARDINAL
gujaf-419	140	3	2941	CARDINAL
gujaf-419	140	4	0.3692	GPE
gujaf-419	141	1	0.758	CARDINAL
gujaf-419	141	2	1.166	CARDINAL
gujaf-419	141	3	1.0427	CARDINAL
gujaf-419	141	4	0.0418	CARDINAL
gujaf-419	142	1	0.05	CARDINAL
gujaf-419	142	2	3.6	CARDINAL
gujaf-419	142	3	0.865	CARDINAL
gujaf-419	142	4	089941	DATE
gujaf-419	143	1	2	CARDINAL
gujaf-419	143	2	ma ovc	PERSON
gujaf-419	143	3	1.0000	CARDINAL
gujaf-419	143	4	0.0415	CARDINAL
gujaf-419	144	1	0.5670	CARDINAL
gujaf-419	144	2	1.0000	CARDINAL
gujaf-419	144	3	0.0000	MONEY
gujaf-419	144	4	13	CARDINAL
gujaf-419	145	1	2	CARDINAL
gujaf-419	146	1	0.0415	CARDINAL
gujaf-419	146	2	0.1994	CARDINAL
gujaf-419	146	3	0.0000	CARDINAL
gujaf-419	148	1	0.0000	CARDINAL
gujaf-419	148	2	0.0000	CARDINAL
gujaf-419	150	1	vol.6	NORP
gujaf-419	150	2	2, april	DATE
gujaf-419	150	3	117	CARDINAL
gujaf-419	150	4	10	CARDINAL
gujaf-419	152	1	3	CARDINAL
gujaf-419	154	1	1.94	CARDINAL
gujaf-419	154	2	0.1636	CARDINAL
gujaf-419	155	1	1.97	CARDINAL
gujaf-419	157	1	209.68	CARDINAL
gujaf-419	157	2	0.000	CARDINAL
gujaf-419	157	3	0.05	CARDINAL
gujaf-419	157	4	0.3969	ORG
gujaf-419	157	5	3	CARDINAL
gujaf-419	158	1	0.0692	CARDINAL
gujaf-419	158	2	0.0641 0.000	MONEY
gujaf-419	158	3	209.68	CARDINAL
gujaf-419	158	4	1.94 0.1636	CARDINAL
gujaf-419	158	5	1.24	CARDINAL
gujaf-419	158	6	13	CARDINAL
gujaf-419	158	7	3	CARDINAL
gujaf-419	158	8	ols	ORG
gujaf-419	158	9	0.0692	CARDINAL
gujaf-419	158	10	0.000	CARDINAL
gujaf-419	159	1	nigeria	GPE
gujaf-419	161	1	1%	PERCENT
gujaf-419	161	2	6.9%	PERCENT
gujaf-419	163	1	2021	CARDINAL
gujaf-419	164	1	2013	DATE
gujaf-419	164	2	2019	DATE
gujaf-419	165	1	3	CARDINAL
gujaf-419	165	2	0.1095	ORG
gujaf-419	165	3	0.042	CARDINAL
gujaf-419	166	1	nigeria	GPE
gujaf-419	168	1	this constant gusau journal of accounting	ORG
gujaf-419	168	2	vol.6	NORP
gujaf-419	168	3	2, april	DATE
gujaf-419	168	4	2025	CARDINAL
gujaf-419	168	5	118	CARDINAL
gujaf-419	168	6	1%	PERCENT
gujaf-419	168	7	10.9%	PERCENT
gujaf-419	170	1	2022	CARDINAL
gujaf-419	171	1	2023	CARDINAL
gujaf-419	172	1	2020	DATE
gujaf-419	173	1	5.0	CARDINAL
gujaf-419	173	2	monthly	DATE
gujaf-419	173	3	eight	CARDINAL
gujaf-419	173	4	nigeria	GPE
gujaf-419	173	5	2013–2022	CARDINAL
gujaf-419	174	1	nigeria	GPE
gujaf-419	178	1	abd el mohammed	PERSON
gujaf-419	178	2	r., & shaqfa	ORG
gujaf-419	178	3	k. i.	PERSON
gujaf-419	178	4	2021	CARDINAL
gujaf-419	180	1	arab journal of administration	ORG
gujaf-419	180	2	44(1	CARDINAL
gujaf-419	180	3	227–243	CARDINAL
gujaf-419	181	1	https://doi.org/10.21608/aja.2021.63395.1044 adel	PERSON
gujaf-419	181	2	2021	CARDINAL
gujaf-419	183	1	3(2	CARDINAL
gujaf-419	183	2	53–75	DATE
gujaf-419	184	1	m. a.	PERSON
gujaf-419	184	2	muritala	GPE
gujaf-419	184	3	a. o.	PERSON
gujaf-419	184	4	n. a.	PERSON
gujaf-419	184	5	a. o.	PERSON
gujaf-419	184	6	2020	DATE
gujaf-419	186	1	african	NORP
gujaf-419	186	2	291	CARDINAL
gujaf-419	186	3	304	CARDINAL
gujaf-419	186	4	aljughaiman	ORG
gujaf-419	186	5	a. a.	PERSON
gujaf-419	186	6	k. e.	PERSON
gujaf-419	186	7	2022	CARDINAL
gujaf-419	187	1	saudi	NORP
gujaf-419	189	1	14(10072	CARDINAL
gujaf-419	189	2	1–15	CARDINAL
gujaf-419	190	1	antony, a., & joseph, a. i.	PERSON
gujaf-419	190	2	2017	CARDINAL
gujaf-419	192	1	16(2	CARDINAL
gujaf-419	192	2	107–114	CARDINAL
gujaf-419	192	3	a. y.	PERSON
gujaf-419	192	4	abu-rumman	PERSON
gujaf-419	192	5	al-alani	PERSON
gujaf-419	192	6	y. s.	PERSON
gujaf-419	192	7	a.	PERSON
gujaf-419	192	8	2019	DATE
gujaf-419	193	1	amman stock exchange	ORG
gujaf-419	194	1	academy of accounting and	ORG
gujaf-419	194	2	23(2	CARDINAL
gujaf-419	194	3	2635	DATE
gujaf-419	195	1	r. f.	PERSON
gujaf-419	195	2	2021	CARDINAL
gujaf-419	196	1	vol.6	NORP
gujaf-419	196	2	2, april,	DATE
gujaf-419	196	3	2025	CARDINAL
gujaf-419	196	4	119	CARDINAL
gujaf-419	197	1	9(1	CARDINAL
gujaf-419	197	2	44–53	CARDINAL
gujaf-419	198	1	audu	GPE
gujaf-419	198	2	i., & abubakar	ORG
gujaf-419	198	3	m. a.	PERSON
gujaf-419	198	4	2019	DATE
gujaf-419	200	1	epra international journal of economic and business review	ORG
gujaf-419	200	2	365(february	DATE
gujaf-419	200	3	31–40	CARDINAL
gujaf-419	201	1	bouteska	GPE
gujaf-419	201	2	a., & regaieg	ORG
gujaf-419	201	3	2020	DATE
gujaf-419	202	1	us	GPE
gujaf-419	203	1	journal of economics	ORG
gujaf-419	203	2	451–478	CARDINAL
gujaf-419	204	1	cherono	PERSON
gujaf-419	204	2	i.	PERSON
gujaf-419	204	3	2020	DATE
gujaf-419	206	1	european	NORP
gujaf-419	206	2	4(2	CARDINAL
gujaf-419	206	3	89–127	PERSON
gujaf-419	207	1	https://doi.org/10.46827/ejefr.v4i2.856 cherono	PERSON
gujaf-419	207	2	i.	PERSON
gujaf-419	207	3	nasieku	PERSON
gujaf-419	207	4	t., & olweny	ORG
gujaf-419	207	5	2018	DATE
gujaf-419	208	1	kenya	GPE
gujaf-419	208	2	the year 2004 to	DATE
gujaf-419	208	3	2016	DATE
gujaf-419	209	1	65–70	DATE
gujaf-419	210	1	b. m.	PERSON
gujaf-419	210	2	ibrahim	PERSON
gujaf-419	210	3	u. a.	PERSON
gujaf-419	210	4	2023	CARDINAL
gujaf-419	211	1	nigerian	NORP
gujaf-419	212	1	20	CARDINAL
gujaf-419	212	2	284–294	CARDINAL
gujaf-419	213	1	r. c.	PERSON
gujaf-419	213	2	j. m. r.	PERSON
gujaf-419	213	3	2021	CARDINAL
gujaf-419	215	1	2(2(92	CARDINAL
gujaf-419	215	2	61–73	CARDINAL
gujaf-419	216	1	t., & kehelwalatenna	ORG
gujaf-419	216	2	s.	PERSON
gujaf-419	216	3	2020	DATE
gujaf-419	218	1	9(3	CARDINAL
gujaf-419	218	2	101	CARDINAL
gujaf-419	219	1	https://doi.org/10.5430/afr.v9n3p101 ibrahim	PERSON
gujaf-419	219	2	f. f.	PERSON
gujaf-419	220	1	nigerian	NORP
gujaf-419	221	1	nile journal of business and economics	ORG
gujaf-419	221	2	7(3	CARDINAL
gujaf-419	221	3	65–82	CARDINAL
gujaf-419	221	4	p. s.	PERSON
gujaf-419	221	5	2021	CARDINAL
gujaf-419	222	1	the tanzania stock market	ORG
gujaf-419	223	1	1(2	CARDINAL
gujaf-419	223	2	102–116	CARDINAL
gujaf-419	224	1	c. j., & tailor	PERSON
gujaf-419	224	2	h. r.	PERSON
gujaf-419	224	3	2018	DATE
gujaf-419	225	1	phuoc luong	PERSON
gujaf-419	225	2	doan	ORG
gujaf-419	225	3	south gujarat	GPE
gujaf-419	226	1	international journal of latest engineering	ORG
gujaf-419	226	2	3(3	CARDINAL
gujaf-419	226	3	70–80	CARDINAL
gujaf-419	227	1	mohammad	PERSON
gujaf-419	227	2	m. h.	PERSON
gujaf-419	227	3	mohamed	PERSON
gujaf-419	227	4	d.	NORP
gujaf-419	227	5	mohamed	GPE
gujaf-419	227	6	e., abd, e., & tolba	PERSON
gujaf-419	227	7	2021	CARDINAL
gujaf-419	228	1	gusau journal of accounting	ORG
gujaf-419	228	2	vol.6	NORP
gujaf-419	228	3	2, april	DATE
gujaf-419	228	4	2025	CARDINAL
gujaf-419	228	5	120	CARDINAL
gujaf-419	229	1	international journal of financial research	ORG
gujaf-419	229	2	12(4	CARDINAL
gujaf-419	229	3	259–267	CARDINAL
gujaf-419	230	1	s., & tanui	ORG
gujaf-419	230	2	2018	DATE
gujaf-419	231	1	bomet county	GPE
gujaf-419	231	2	kenya	GPE
gujaf-419	232	1	journal of economics	ORG
gujaf-419	233	1	e. .	GPE
gujaf-419	233	2	a.	PERSON
gujaf-419	233	3	2018	DATE
gujaf-419	234	1	kiambu county	GPE
gujaf-419	235	1	business & change management	ORG
gujaf-419	235	2	5(2	CARDINAL
gujaf-419	235	3	1360–1386	DATE
gujaf-419	235	4	i. b. s.	PERSON
gujaf-419	235	5	2021	CARDINAL
gujaf-419	237	1	4th	ORDINAL
gujaf-419	237	2	social sciences	ORG
gujaf-419	237	3	ouma	PERSON
gujaf-419	237	4	h. a.	PERSON
gujaf-419	237	5	2019	DATE
gujaf-419	238	1	the nairobi securities exchange	ORG
gujaf-419	239	1	international journal of scientific	ORG
gujaf-419	239	2	2(6	CARDINAL
gujaf-419	239	3	9–22	QUANTITY
gujaf-419	240	1	m.	PERSON
gujaf-419	240	2	2019	DATE
gujaf-419	241	1	2	CARDINAL
gujaf-419	241	2	turkish	NORP
gujaf-419	242	1	international journal of economics	ORG
gujaf-419	242	2	9(5	CARDINAL
gujaf-419	242	3	38–43	CARDINAL
gujaf-419	242	4	rajeshwaran	PERSON
gujaf-419	242	5	2020	DATE
gujaf-419	243	1	cse	ORG
gujaf-419	243	2	sri lanka	GPE
gujaf-419	244	1	sri lanka journal of economic research	ORG
gujaf-419	244	2	8(1	CARDINAL
gujaf-419	244	3	27	CARDINAL
gujaf-419	245	1	rashwan	PERSON
gujaf-419	245	2	a. e. r. m.	PERSON
gujaf-419	245	3	k. i.	PERSON
gujaf-419	245	4	2021	CARDINAL
gujaf-419	247	1	arab journal of administration	ORG
gujaf-419	247	2	44(1	CARDINAL
gujaf-419	247	3	227–243	CARDINAL
gujaf-419	248	1	https://doi.org/10.21608/aja.2021.63395.1044 rehan	PERSON
gujaf-419	248	2	m., alvi	PERSON
gujaf-419	248	3	j., javed	PERSON
gujaf-419	248	4	2021	CARDINAL
gujaf-419	249	1	pakistan stock exchange	ORG
gujaf-419	251	1	https://doi.org/10.51153/mf.v16i1.435	ORG
gujaf-419	251	2	16(1	CARDINAL
gujaf-419	251	3	1–22	CARDINAL
gujaf-419	252	1	e. r. p.	PERSON
gujaf-419	252	2	barandagh	PERSON
gujaf-419	252	3	m. i.	PERSON
gujaf-419	252	4	2013	DATE
gujaf-419	253	1	the tehran stock exchange	ORG
gujaf-419	254	1	international journal of accounting research	ORG
gujaf-419	254	2	1(1985	CARDINAL
gujaf-419	254	3	6–10	CARDINAL
gujaf-419	255	1	f., & sahara	ORG
gujaf-419	255	2	n. v.	PERSON
gujaf-419	255	3	2019	DATE
gujaf-419	256	1	feb	CARDINAL
gujaf-419	256	2	gis	ORG
gujaf-419	256	3	feb iain	DATE
gujaf-419	257	1	jurnal ilmiah	ORG
gujaf-419	257	2	ekonomi bisnis	ORG
gujaf-419	257	3	137–152	CARDINAL
gujaf-419	258	1	sherani	ORG
gujaf-419	258	2	a. w.	PERSON
gujaf-419	258	3	& naveed	ORG
gujaf-419	259	1	2022	CARDINAL
gujaf-419	260	1	vol.6	NORP
gujaf-419	260	2	2, april	DATE
gujaf-419	260	3	2025	CARDINAL
gujaf-419	260	4	121	CARDINAL
gujaf-419	261	1	03(04	CARDINAL
gujaf-419	261	2	36–64	CARDINAL
gujaf-419	262	1	singh	GPE
gujaf-419	262	2	a., & jain	ORG
gujaf-419	262	3	r.	NORP
gujaf-419	262	4	2021	CARDINAL
gujaf-419	264	1	palarch	PERSON
gujaf-419	264	2	egypt	GPE
gujaf-419	264	3	18(4	CARDINAL
gujaf-419	264	4	2108–2115	CARDINAL
gujaf-419	265	1	o. s., & hii	ORG
gujaf-419	265	2	j. w.-s	PERSON
gujaf-419	266	1	2020	DATE
gujaf-419	267	1	johor	GPE
gujaf-419	268	1	journal of arts & social sciences	ORG
gujaf-419	268	2	3(2	CARDINAL
gujaf-419	268	3	53–74	CARDINAL
gujaf-419	268	4	wafula	PERSON
gujaf-419	268	5	d. s.	PERSON
gujaf-419	268	6	t. c., & alala	GPE
gujaf-419	268	7	2023	CARDINAL
gujaf-419	269	1	kenya	GPE
gujaf-419	270	1	african	NORP
gujaf-419	270	2	4(1	CARDINAL
gujaf-419	270	3	286–297	CARDINAL
gujaf-419	271	1	zain ul abdin	PERSON
gujaf-419	271	2	s.	GPE
gujaf-419	271	3	qureshi	GPE
gujaf-419	271	4	f.	PERSON
gujaf-419	271	5	iqbal	PERSON
gujaf-419	271	6	j., & sultana	ORG
gujaf-419	271	7	2022	CARDINAL
gujaf-419	273	1	borsa istanbul review	ORG
gujaf-419	273	2	1	CARDINAL
gujaf-419	273	3	14	DATE
gujaf-419	274	1	https://doi.org/10.1016/j.bir.2022.03.001	GPE