id	sid	eid	entity	type
gujaf-42	1	1	gusau journal of accounting	ORG
gujaf-42	1	2	1	CARDINAL
gujaf-42	1	3	2	CARDINAL
gujaf-42	1	4	october	DATE
gujaf-42	1	5	2020	DATE
gujaf-42	1	6	2756-665x	CARDINAL
gujaf-42	1	7	social sciences	ORG
gujaf-42	1	8	federal university gusau	ORG
gujaf-42	1	9	zamfara state	GPE
gujaf-42	1	10	nigeria gusau journal of accounting	ORG
gujaf-42	2	1	2, october,	DATE
gujaf-42	2	2	2020 1	DATE
gujaf-42	2	3	nigeria shehu aliyu department of accountancy	ORG
gujaf-42	2	4	polytechnic kauran	ORG
gujaf-42	2	5	ibrahim shehu nakazalle department of accountancy	ORG
gujaf-42	2	6	polytechnic kauran	ORG
gujaf-42	2	7	namoda zamfara	GPE
gujaf-42	3	1	ibrahim yusuf phd	PERSON
gujaf-42	3	2	department of accounting abu business school ahmadu bello university	ORG
gujaf-42	3	3	zaira +2348036023501	ORG
gujaf-42	4	1	51	CARDINAL
gujaf-42	4	2	the nigeria stock exchange	ORG
gujaf-42	4	3	35	CARDINAL
gujaf-42	7	1	annual	DATE
gujaf-42	7	2	nigeria	GPE
gujaf-42	7	3	2012	DATE
gujaf-42	7	4	2019	DATE
gujaf-42	10	1	nigerian	NORP
gujaf-42	14	1	mailto:shuhualiyu1201@gmail.com	ORG
gujaf-42	14	2	mailto:ibrash78@gmail.com	PERSON
gujaf-42	16	1	2, october	DATE
gujaf-42	16	2	2	CARDINAL
gujaf-42	17	1	2012	DATE
gujaf-42	19	1	treasury	ORG
gujaf-42	21	1	three	CARDINAL
gujaf-42	22	1	2007	DATE
gujaf-42	24	1	myers	ORG
gujaf-42	24	2	1984	DATE
gujaf-42	26	1	jensen	PERSON
gujaf-42	26	2	1986	DATE
gujaf-42	29	1	pandey	PERSON
gujaf-42	29	2	2006	DATE
gujaf-42	30	1	nigeria inclusive	ORG
gujaf-42	31	1	gusau journal of accounting	ORG
gujaf-42	32	1	2, october,	DATE
gujaf-42	32	2	2020 3	DATE
gujaf-42	36	1	fereira	PERSON
gujaf-42	36	2	2004	DATE
gujaf-42	39	1	ferreira & vilela	ORG
gujaf-42	39	2	2004	DATE
gujaf-42	41	1	last year	DATE
gujaf-42	42	1	2020	DATE
gujaf-42	43	1	john coumantaros	PERSON
gujaf-42	43	2	nigerian	NORP
gujaf-42	45	1	north east	LOC
gujaf-42	46	1	2020	DATE
gujaf-42	49	1	nigeria	GPE
gujaf-42	49	2	thisday	DATE
gujaf-42	49	3	2020	DATE
gujaf-42	50	1	nigeria plc	ORG
gujaf-42	50	2	paul gbededo	PERSON
gujaf-42	50	3	thisday	DATE
gujaf-42	50	4	2017	DATE
gujaf-42	51	1	gusau journal of accounting	ORG
gujaf-42	52	1	2, october,	DATE
gujaf-42	52	2	2020 4	DATE
gujaf-42	53	1	belgium	GPE
gujaf-42	53	2	reheul	PERSON
gujaf-42	53	3	2013	DATE
gujaf-42	53	4	2015	CARDINAL
gujaf-42	53	5	the united states	GPE
gujaf-42	53	6	taiwan	GPE
gujaf-42	53	7	kuan et , 2011	ORG
gujaf-42	53	8	vietnam	GPE
gujaf-42	53	9	thi & nhan	ORG
gujaf-42	53	10	2016	DATE
gujaf-42	53	11	barasa	GPE
gujaf-42	53	12	achoki, & njuguna,	ORG
gujaf-42	53	13	2018	DATE
gujaf-42	53	14	al-najjar & clark	ORG
gujaf-42	53	15	2017	DATE
gujaf-42	53	16	middle east	LOC
gujaf-42	53	17	north african	NORP
gujaf-42	54	1	nigeria	GPE
gujaf-42	54	2	lawrencia	GPE
gujaf-42	54	3	sunday	DATE
gujaf-42	54	4	emmanuel & ogundipe	ORG
gujaf-42	54	5	2012	DATE
gujaf-42	55	1	2020	DATE
gujaf-42	55	2	nigeria	GPE
gujaf-42	57	1	nigerian	NORP
gujaf-42	58	1	nigeria	GPE
gujaf-42	61	1	three	CARDINAL
gujaf-42	63	1	gusau journal of accounting	ORG
gujaf-42	64	1	2, october,	DATE
gujaf-42	64	2	2020	DATE
gujaf-42	64	3	5 2.1	CARDINAL
gujaf-42	64	4	myers	ORG
gujaf-42	64	5	1984	DATE
gujaf-42	64	6	1984	DATE
gujaf-42	64	7	first	ORDINAL
gujaf-42	69	1	al.	GPE
gujaf-42	69	2	1999	DATE
gujaf-42	70	1	kahle, & stulz	ORG
gujaf-42	70	2	2009	DATE
gujaf-42	71	1	2.2	CARDINAL
gujaf-42	72	1	ferreira & vilela	ORG
gujaf-42	72	2	2004	DATE
gujaf-42	72	3	opler	ORG
gujaf-42	72	4	pinkowitz l.	PERSON
gujaf-42	72	5	stulz & williamson 1999	ORG
gujaf-42	75	1	2007	DATE
gujaf-42	76	1	nguyen	PERSON
gujaf-42	76	2	2006	DATE
gujaf-42	77	1	9,168	CARDINAL
gujaf-42	77	2	tokyo	GPE
gujaf-42	77	3	the period of 1992 to	DATE
gujaf-42	77	4	2003	DATE
gujaf-42	78	1	megginson & wei	ORG
gujaf-42	78	2	2010	DATE
gujaf-42	78	3	china	GPE
gujaf-42	78	4	1993	DATE
gujaf-42	78	5	2007	DATE
gujaf-42	80	1	gusau journal of accounting	ORG
gujaf-42	81	1	2, october,	DATE
gujaf-42	81	2	2020 6	DATE
gujaf-42	81	3	barasa	GPE
gujaf-42	81	4	achoki	ORG
gujaf-42	81	5	2018	DATE
gujaf-42	81	6	the nairobi securities exchange	ORG
gujaf-42	82	1	ols with year	DATE
gujaf-42	83	1	islam(2012	PERSON
gujaf-42	83	2	bangladesh	GPE
gujaf-42	84	1	five years’ (2006-2010	DATE
gujaf-42	86	1	tobin	ORG
gujaf-42	87	1	lawrencia	GPE
gujaf-42	87	2	sunday	DATE
gujaf-42	87	3	2012	DATE
gujaf-42	88	1	54	CARDINAL
gujaf-42	88	2	nigerian	NORP
gujaf-42	88	3	nigerian	NORP
gujaf-42	88	4	15 years	DATE
gujaf-42	88	5	1995-2010	DATE
gujaf-42	90	1	nigeria	GPE
gujaf-42	91	1	swiss	NORP
gujaf-42	91	2	2007	DATE
gujaf-42	92	1	nigeria	GPE
gujaf-42	92	2	nigeria	GPE
gujaf-42	92	3	nigeria	GPE
gujaf-42	92	4	nigeria 3	DATE
gujaf-42	95	1	51	CARDINAL
gujaf-42	95	2	the nigerian stock exchange	ORG
gujaf-42	96	1	thirty-five	CARDINAL
gujaf-42	96	2	35	CARDINAL
gujaf-42	97	1	annual	DATE
gujaf-42	97	2	gusau journal of accounting	ORG
gujaf-42	98	1	2, october,	DATE
gujaf-42	98	2	2020 7	DATE
gujaf-42	100	1	2012	DATE
gujaf-42	100	2	2019	DATE
gujaf-42	100	3	8) years	DATE
gujaf-42	103	1	3.1	CARDINAL
gujaf-42	104	1	al.	GPE
gujaf-42	104	2	2012	DATE
gujaf-42	104	3	chukwuebuka & grace	ORG
gujaf-42	104	4	2019	DATE
gujaf-42	104	5	barasa	GPE
gujaf-42	104	6	2018	DATE
gujaf-42	105	1	al.	GPE
gujaf-42	105	2	2012	DATE
gujaf-42	105	3	magerakis et al.	PERSON
gujaf-42	105	4	2015	DATE
gujaf-42	105	5	yit =	PERSON
gujaf-42	109	1	1	CARDINAL
gujaf-42	109	2	gusau journal of accounting	ORG
gujaf-42	110	1	2, october,	DATE
gujaf-42	110	2	2020 8	DATE
gujaf-42	110	3	zeros	CARDINAL
gujaf-42	113	1	cch	PERSON
gujaf-42	115	1	cch=	GPE
gujaf-42	115	2	ß5	CARDINAL
gujaf-42	115	3	4	CARDINAL
gujaf-42	118	1	4.1	CARDINAL
gujaf-42	120	1	max cch	PERSON
gujaf-42	120	2	280	CARDINAL
gujaf-42	120	3	280	CARDINAL
gujaf-42	120	4	0.218	CARDINAL
gujaf-42	120	5	280	CARDINAL
gujaf-42	120	6	280	CARDINAL
gujaf-42	120	7	0.0322 0.4126 capex	MONEY
gujaf-42	120	8	0.0000	CARDINAL
gujaf-42	120	9	0.6324	MONEY
gujaf-42	121	1	2, october,	DATE
gujaf-42	121	2	2020 9	DATE
gujaf-42	121	3	4.1	CARDINAL
gujaf-42	122	1	0.0532	MONEY
gujaf-42	122	2	0.0034	CARDINAL
gujaf-42	122	3	0.0809	PRODUCT
gujaf-42	127	1	0.218	CARDINAL
gujaf-42	129	1	0.034	CARDINAL
gujaf-42	130	1	nigeria	GPE
gujaf-42	131	1	0.3751	CARDINAL
gujaf-42	131	2	0.4264	CARDINAL
gujaf-42	132	1	0.1653	ORG
gujaf-42	132	2	0.8241	CARDINAL
gujaf-42	133	1	2.6%	PERCENT
gujaf-42	133	2	1.74%	PERCENT
gujaf-42	134	1	3.22%	PERCENT
gujaf-42	134	2	41.26%	PERCENT
gujaf-42	135	1	0.0000	CARDINAL
gujaf-42	135	2	0.4312	CARDINAL
gujaf-42	136	1	0.0313	CARDINAL
gujaf-42	136	2	0.0342	CARDINAL
gujaf-42	137	1	0.0000	CARDINAL
gujaf-42	137	2	0.6324	GPE
gujaf-42	138	1	gusau journal of accounting	ORG
gujaf-42	139	1	2, october,	DATE
gujaf-42	139	2	2020 10	DATE
gujaf-42	139	3	4.2	CARDINAL
gujaf-42	139	4	1	CARDINAL
gujaf-42	139	5	2	CARDINAL
gujaf-42	139	6	3	CARDINAL
gujaf-42	139	7	4	CARDINAL
gujaf-42	139	8	5	CARDINAL
gujaf-42	139	9	6	CARDINAL
gujaf-42	139	10	1	CARDINAL
gujaf-42	139	11	1.000	CARDINAL
gujaf-42	139	12	2)prof 0.181 1.000 1.325	MONEY
gujaf-42	139	13	4	CARDINAL
gujaf-42	139	14	5	CARDINAL
gujaf-42	139	15	0.532	MONEY
gujaf-42	139	16	6) capex	MONEY
gujaf-42	139	17	0.342	CARDINAL
gujaf-42	139	18	0.101	CARDINAL
gujaf-42	139	19	1.26	CARDINAL
gujaf-42	139	20	4.2	CARDINAL
gujaf-42	139	21	ntwc	PERSON
gujaf-42	139	22	cch	PERSON
gujaf-42	139	23	nigeria	GPE
gujaf-42	140	1	cch	PERSON
gujaf-42	141	1	cch	PERSON
gujaf-42	142	1	less than 0.80(gujarati	CARDINAL
gujaf-42	142	2	2004	DATE
gujaf-42	144	1	1.202	CARDINAL
gujaf-42	144	2	1.325	CARDINAL
gujaf-42	144	3	less than 10	CARDINAL
gujaf-42	144	4	2014).to	CARDINAL
gujaf-42	144	5	1.26	CARDINAL
gujaf-42	145	1	wooldridge	PERSON
gujaf-42	145	2	2011	DATE
gujaf-42	146	1	wooldridge	PERSON
gujaf-42	146	2	2011	DATE
gujaf-42	147	1	0.0000	CARDINAL
gujaf-42	150	1	wooldridge	PERSON
gujaf-42	152	1	2, october,	DATE
gujaf-42	152	2	2020 11	DATE
gujaf-42	152	3	0.000	CARDINAL
gujaf-42	155	1	pcse	ORG
gujaf-42	155	2	william s. rea	PERSON
gujaf-42	155	3	2017	DATE
gujaf-42	156	1	2004	DATE
gujaf-42	157	1	3	CARDINAL
gujaf-42	158	1	4.3	CARDINAL
gujaf-42	158	2	cch coef	PERSON
gujaf-42	160	1	zvalue p	PERSON
gujaf-42	160	2	0.137	CARDINAL
gujaf-42	160	3	ntwc	PERSON
gujaf-42	160	4	0.988 4.29 0.000 capex	MONEY
gujaf-42	160	5	0.295	CARDINAL
gujaf-42	160	6	obs chi-square	ORG
gujaf-42	161	1	3	CARDINAL
gujaf-42	162	1	0.4735	ORG
gujaf-42	162	2	about 47.35%%	CARDINAL
gujaf-42	162	3	cch	GPE
gujaf-42	163	1	2, october,	DATE
gujaf-42	163	2	2020 12	DATE
gujaf-42	164	1	47.35%	PERCENT
gujaf-42	164	2	nigeria	GPE
gujaf-42	164	3	1%	PERCENT
gujaf-42	164	4	0.000	CARDINAL
gujaf-42	164	5	chi-square	PERSON
gujaf-42	164	6	65.23	CARDINAL
gujaf-42	165	1	52.65%	PERCENT
gujaf-42	166	1	3	CARDINAL
gujaf-42	166	2	0.097	CARDINAL
gujaf-42	166	3	0.002	CARDINAL
gujaf-42	167	1	1%	PERCENT
gujaf-42	168	1	nigeria	GPE
gujaf-42	169	1	lawrencia	GPE
gujaf-42	169	2	sunday	DATE
gujaf-42	169	3	2012	DATE
gujaf-42	170	1	0.000	CARDINAL
gujaf-42	170	2	1%	PERCENT
gujaf-42	175	1	2007	DATE
gujaf-42	175	2	barasa	GPE
gujaf-42	175	3	2018	DATE
gujaf-42	175	4	gill et al.	PERSON
gujaf-42	175	5	2011	DATE
gujaf-42	175	6	magerakis et al.	PERSON
gujaf-42	175	7	2015	CARDINAL
gujaf-42	176	1	nigeria	GPE
gujaf-42	177	1	4.235	CARDINAL
gujaf-42	177	2	0.000	CARDINAL
gujaf-42	178	1	nigeria	GPE
gujaf-42	181	1	islam(2012	PERSON
gujaf-42	181	2	lawrencia	GPE
gujaf-42	181	3	sunday	DATE
gujaf-42	181	4	2012	DATE
gujaf-42	182	1	2, october,	DATE
gujaf-42	182	2	2020 13	DATE
gujaf-42	183	1	nigeria	GPE
gujaf-42	185	1	0.207	CARDINAL
gujaf-42	185	2	0.164	CARDINAL
gujaf-42	186	1	nigeria	GPE
gujaf-42	187	1	5.0	CARDINAL
gujaf-42	188	1	nigeria	GPE
gujaf-42	189	1	35	CARDINAL
gujaf-42	189	2	the nigeria stock exchange	ORG
gujaf-42	189	3	2012 to 2019	DATE
gujaf-42	195	1	nigerian	NORP
gujaf-42	198	1	t., & adnan	ORG
gujaf-42	198	2	s. m.	PERSON
gujaf-42	198	3	2007	DATE
gujaf-42	199	1	pakistan	GPE
gujaf-42	200	1	singapore	GPE
gujaf-42	201	1	gusau journal of accounting	ORG
gujaf-42	202	1	2, october,	DATE
gujaf-42	202	2	14	CARDINAL
gujaf-42	202	3	m. campello & m. weisbach,(2004	ORG
gujaf-42	202	4	59(4)1777–1804	CARDINAL
gujaf-42	203	1	k.	PERSON
gujaf-42	203	2	banerji	GPE
gujaf-42	203	3	s., & lampousis	ORG
gujaf-42	203	4	a.	PERSON
gujaf-42	203	5	2015	CARDINAL
gujaf-42	205	1	42	DATE
gujaf-42	205	2	421	CARDINAL
gujaf-42	206	1	barasa	GPE
gujaf-42	206	2	c.	PERSON
gujaf-42	206	3	g., & njuguna, a. (2018	ORG
gujaf-42	207	1	the nairobi securities exchange	ORG
gujaf-42	207	2	222–235	CARDINAL
gujaf-42	207	3	barasa	GPE
gujaf-42	207	4	g., & njuguna, a. (2018	ORG
gujaf-42	208	1	the nairobi securities exchange	ORG
gujaf-42	208	2	222–235	CARDINAL
gujaf-42	208	3	barasa	GPE
gujaf-42	208	4	g., & njuguna, a. (2018	ORG
gujaf-42	209	1	the nairobi securities exchange	ORG
gujaf-42	210	1	222–235	CARDINAL
gujaf-42	210	2	https://doi.org/10.5539/ijbm.v13n9p222 bates	ORG
gujaf-42	210	3	t.	GPE
gujaf-42	210	4	kahle	PERSON
gujaf-42	210	5	k., & stulz	ORG
gujaf-42	210	6	r.	NORP
gujaf-42	210	7	2009	DATE
gujaf-42	211	1	u.s.	GPE
gujaf-42	212	1	15(5	ORG
gujaf-42	212	2	chukwuebuka	GPE
gujaf-42	212	3	i., & grace	ORG
gujaf-42	212	4	2019	DATE
gujaf-42	213	1	nigeria	GPE
gujaf-42	214	1	international journal of research	ORG
gujaf-42	215	1	drobetz	PERSON
gujaf-42	215	2	w., & grüninger	ORG
gujaf-42	215	3	m. c.	PERSON
gujaf-42	215	4	2007	DATE
gujaf-42	216	1	switzerland	GPE
gujaf-42	217	1	21	CARDINAL
gujaf-42	217	2	293	CARDINAL
gujaf-42	217	3	m. a.	PERSON
gujaf-42	217	4	vilela	ORG
gujaf-42	217	5	a. s.	PERSON
gujaf-42	217	6	2004	DATE
gujaf-42	219	1	emu countries	ORG
gujaf-42	220	1	european financial management	ORG
gujaf-42	220	2	10	CARDINAL
gujaf-42	220	3	295–319	CARDINAL
gujaf-42	221	1	ferreira	PERSON
gujaf-42	221	2	m. a.	PERSON
gujaf-42	221	3	vilela	ORG
gujaf-42	221	4	a. s.	PERSON
gujaf-42	221	5	2004	DATE
gujaf-42	223	1	emu countries	ORG
gujaf-42	224	1	european financial management	ORG
gujaf-42	224	2	10	CARDINAL
gujaf-42	224	3	295–319	CARDINAL
gujaf-42	225	1	gill, a.	PERSON
gujaf-42	225	2	2012	DATE
gujaf-42	226	1	canada	GPE
gujaf-42	227	1	international journal of economics	ORG
gujaf-42	227	2	4(1	DATE
gujaf-42	227	3	7079	DATE
gujaf-42	228	1	2020	DATE
gujaf-42	229	1	https://guardian.ng/news/financial-liquidity-governance-othersmay-worsen-electricity-supply-in-2020/ gujarati	PERSON
gujaf-42	229	2	d. n.	PERSON
gujaf-42	229	3	2004	DATE
gujaf-42	231	1	4.	CARDINAL
gujaf-42	231	2	a. ozkan	PERSON
gujaf-42	231	3	n. ozkan	PERSON
gujaf-42	231	4	2003	DATE
gujaf-42	232	1	j. f. .	PERSON
gujaf-42	232	2	w. c.	PERSON
gujaf-42	232	3	babin	ORG
gujaf-42	232	4	b. j.	PERSON
gujaf-42	232	5	anderson	PERSON
gujaf-42	232	6	r. e.	PERSON
gujaf-42	232	7	2014	DATE
gujaf-42	233	1	seventh	ORDINAL
gujaf-42	234	1	islam	ORG
gujaf-42	234	2	s.	PERSON
gujaf-42	234	3	2012	DATE
gujaf-42	235	1	172–184	CARDINAL
gujaf-42	236	1	https://doi.org/10.5539/ijbm.v7n6p172	CARDINAL
gujaf-42	236	2	https://guardian.ng/news/financial-liquidity-governance-others-may-worsen-electricity-supply-in-2020/ https://guardian.ng/news/financial-liquidity-governance-others-may-worsen-electricity-supply-in-2020/	ORG
gujaf-42	237	1	2, october,	DATE
gujaf-42	237	2	15	CARDINAL
gujaf-42	238	1	2011	DATE
gujaf-42	241	1	120–121	CARDINAL
gujaf-42	242	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	NORP
gujaf-42	242	2	m. c.	PERSON
gujaf-42	242	3	1986	DATE
gujaf-42	244	1	the american economic review	ORG
gujaf-42	244	2	76(2	CARDINAL
gujaf-42	244	3	323	CARDINAL
gujaf-42	244	4	kalcheva & k. v. lins	ORG
gujaf-42	244	5	2007	DATE
gujaf-42	244	6	20	CARDINAL
gujaf-42	244	7	4	CARDINAL
gujaf-42	244	8	1087-1112	DATE
gujaf-42	244	9	kim	PERSON
gujaf-42	244	10	d. mauer & a. sherman	ORG
gujaf-42	244	11	1998	DATE
gujaf-42	244	12	33	CARDINAL
gujaf-42	244	13	335	CARDINAL
gujaf-42	244	14	kuan	PERSON
gujaf-42	244	15	t.	GPE
gujaf-42	244	16	li	PERSON
gujaf-42	244	17	s.	PERSON
gujaf-42	244	18	2011	DATE
gujaf-42	246	1	journal of business research	ORG
gujaf-42	246	2	64(7	CARDINAL
gujaf-42	246	3	757-764	PRODUCT
gujaf-42	247	1	lawrencia	GPE
gujaf-42	247	2	sunday	DATE
gujaf-42	247	3	emmanuel ogundipe	PERSON
gujaf-42	247	4	s. k. a.	PERSON
gujaf-42	247	5	2012	DATE
gujaf-42	248	1	nigerian	NORP
gujaf-42	249	1	economics & finance	ORG
gujaf-42	249	2	1	CARDINAL
gujaf-42	249	3	45–58	CARDINAL
gujaf-42	250	1	lawrencia	GPE
gujaf-42	250	2	sunday	DATE
gujaf-42	250	3	emmanuel ogundipe	PERSON
gujaf-42	250	4	s. k. a.	PERSON
gujaf-42	250	5	2012	DATE
gujaf-42	251	1	nigerian	NORP
gujaf-42	252	1	economics & finance	ORG
gujaf-42	252	2	1	CARDINAL
gujaf-42	252	3	45–58	CARDINAL
gujaf-42	253	1	magerakis	PERSON
gujaf-42	253	2	siriopoulos	PERSON
gujaf-42	253	3	c., & tsagkanos	ORG
gujaf-42	253	4	a.	PERSON
gujaf-42	253	5	2015	CARDINAL
gujaf-42	254	1	uk	GPE
gujaf-42	254	2	2(1	CARDINAL
gujaf-42	254	3	magerakis	PERSON
gujaf-42	254	4	siriopoulos	PERSON
gujaf-42	254	5	c., & tsagkanos	ORG
gujaf-42	254	6	a.	PERSON
gujaf-42	254	7	2015	CARDINAL
gujaf-42	255	1	uk	GPE
gujaf-42	256	1	2(1	CARDINAL
gujaf-42	256	2	19–43	DATE
gujaf-42	256	3	mantobaye moundigbaye	PERSON
gujaf-42	256	4	william s. rea	PERSON
gujaf-42	256	5	w. r. r.	PERSON
gujaf-42	256	6	2017	CARDINAL
gujaf-42	257	1	1	CARDINAL
gujaf-42	258	1	2017	CARDINAL
gujaf-42	259	1	megginson	PERSON
gujaf-42	259	2	w. l.	PERSON
gujaf-42	259	3	& wei	PERSON
gujaf-42	259	4	z.	PERSON
gujaf-42	259	5	2010	DATE
gujaf-42	260	1	china	GPE
gujaf-42	261	1	ssrn	PERSON
gujaf-42	261	2	137	CARDINAL
gujaf-42	261	3	s. c., & majluf	PERSON
gujaf-42	261	4	n. s.	PERSON
gujaf-42	261	5	1984	DATE
gujaf-42	263	1	13(2	CARDINAL
gujaf-42	263	2	187	CARDINAL
gujaf-42	264	1	nguyen	PERSON
gujaf-42	264	2	2006	DATE
gujaf-42	265	1	japanese	NORP
gujaf-42	267	1	l. pinkowitz	PERSON
gujaf-42	267	2	r. stulz	GPE
gujaf-42	267	3	r. & williamson	ORG
gujaf-42	267	4	1999	DATE
gujaf-42	269	1	journal of financial economics	ORG
gujaf-42	269	2	52	CARDINAL
gujaf-42	270	1	3-46	CARDINAL
gujaf-42	270	2	http://dx.doi.org/10.2139/ssrn.889502 gusau journal of accounting	ORG
gujaf-42	271	1	2, october,	DATE
gujaf-42	271	2	16 orens	TIME
gujaf-42	271	3	r., & reheul	ORG
gujaf-42	271	4	a.	PERSON
gujaf-42	271	5	2013	DATE
gujaf-42	273	1	european management journal	ORG
gujaf-42	273	2	31(6	CARDINAL
gujaf-42	273	3	549563	DATE
gujaf-42	275	1	2020	DATE
gujaf-42	276	1	nigeria	GPE
gujaf-42	276	2	0–12	CARDINAL
gujaf-42	278	1	2020	DATE
gujaf-42	279	1	nigeria	GPE
gujaf-42	280	1	0–12	CARDINAL
gujaf-42	281	1	pandey	PERSON
gujaf-42	281	2	i.m.	PERSON
gujaf-42	281	3	2006	DATE
gujaf-42	282	1	new delhi	GPE
gujaf-42	282	2	vikas publishing house pvt ltd	ORG
gujaf-42	282	3	2020	DATE
gujaf-42	283	1	#	CARDINAL
gujaf-42	283	2	d., & nhan	ORG
gujaf-42	283	3	t.	GPE
gujaf-42	283	4	2016	CARDINAL
gujaf-42	285	1	6	CARDINAL
gujaf-42	285	2	354	CARDINAL
gujaf-42	286	1	thisday	DATE
gujaf-42	286	2	2017	CARDINAL
gujaf-42	287	1	thisday	DATE
gujaf-42	287	2	2020).https://www.thisdaylive.com	ORG