id	sid	eid	entity	type
gujaf-421	1	1	microsoft	ORG
gujaf-421	1	2	hassan gujaf vol	PERSON
gujaf-421	1	3	6	CARDINAL
gujaf-421	1	4	2 april	DATE
gujaf-421	1	5	hassan 2222[1	PERSON
gujaf-421	1	6	vol.6	NORP
gujaf-421	1	7	2, april	DATE
gujaf-421	1	8	2025	CARDINAL
gujaf-421	1	9	143	CARDINAL
gujaf-421	1	10	nigeria	GPE
gujaf-421	1	11	deborah elaitan department of auditing	ORG
gujaf-421	1	12	anan university	ORG
gujaf-421	1	13	kwall	PERSON
gujaf-421	1	14	ibrahim halidu	PERSON
gujaf-421	1	15	ph.d	ORG
gujaf-421	2	1	anan university kwall	ORG
gujaf-421	2	2	jos	GPE
gujaf-421	2	3	nigeria	GPE
gujaf-421	2	4	uyagu john benjamin	PERSON
gujaf-421	2	5	anan university	ORG
gujaf-421	2	6	kwall	PERSON
gujaf-421	2	7	abdullahi ya'u usman	ORG
gujaf-421	2	8	anan university kwall	ORG
gujaf-421	2	9	jos	GPE
gujaf-421	2	10	nigeria	GPE
gujaf-421	2	11	nigeria	GPE
gujaf-421	4	1	annual	DATE
gujaf-421	4	2	10	CARDINAL
gujaf-421	4	3	the nigerian stock exchange	ORG
gujaf-421	4	4	the years 2020 to	DATE
gujaf-421	4	5	2022	CARDINAL
gujaf-421	8	1	three	CARDINAL
gujaf-421	11	1	1.0	CARDINAL
gujaf-421	15	1	abdullahi & makama	ORG
gujaf-421	15	2	2021	DATE
gujaf-421	15	3	the early 1990s	DATE
gujaf-421	15	4	the work gusau journal of accounting	ORG
gujaf-421	15	5	vol.6	NORP
gujaf-421	15	6	2, april	DATE
gujaf-421	15	7	2025	CARDINAL
gujaf-421	15	8	144	CARDINAL
gujaf-421	15	9	1992	DATE
gujaf-421	15	10	1994	DATE
gujaf-421	15	11	2002	DATE
gujaf-421	17	1	2002	DATE
gujaf-421	17	2	gary	PERSON
gujaf-421	18	1	eduardo	NORP
gujaf-421	18	2	jose	GPE
gujaf-421	18	3	2011	DATE
gujaf-421	19	1	lamberton	PERSON
gujaf-421	19	2	2005	DATE
gujaf-421	20	1	3p	CARDINAL
gujaf-421	21	1	first	ORDINAL
gujaf-421	21	2	year 2000	DATE
gujaf-421	21	3	2020	DATE
gujaf-421	25	1	2020	DATE
gujaf-421	27	1	annual	DATE
gujaf-421	27	2	(lesi & obinna	DATE
gujaf-421	27	3	2021	DATE
gujaf-421	28	1	henriques	PERSON
gujaf-421	28	2	2004	DATE
gujaf-421	29	1	nigeria	GPE
gujaf-421	30	1	the nigeria stock exchange	ORG
gujaf-421	30	2	2015	CARDINAL
gujaf-421	30	3	annual	DATE
gujaf-421	30	4	2021	DATE
gujaf-421	31	1	november 2021	DATE
gujaf-421	31	2	50	CARDINAL
gujaf-421	31	3	nigerian	NORP
gujaf-421	31	4	2023	CARDINAL
gujaf-421	35	1	kaulu	GPE
gujaf-421	35	2	2017	DATE
gujaf-421	36	1	chashmi	PERSON
gujaf-421	36	2	2016	CARDINAL
gujaf-421	39	1	government gusau journal of accounting	ORG
gujaf-421	39	2	vol.6	NORP
gujaf-421	39	3	2, april	DATE
gujaf-421	39	4	2025	CARDINAL
gujaf-421	43	1	kim et al	PERSON
gujaf-421	43	2	2021	DATE
gujaf-421	43	3	nigeria	GPE
gujaf-421	43	4	african	NORP
gujaf-421	45	1	nigeria	GPE
gujaf-421	46	1	nigeria	GPE
gujaf-421	46	2	abdullahi & makama	ORG
gujaf-421	46	3	2021	DATE
gujaf-421	50	1	nigerian	NORP
gujaf-421	50	2	nigerian	NORP
gujaf-421	54	1	1999	DATE
gujaf-421	55	1	1999	DATE
gujaf-421	56	1	kothari	PERSON
gujaf-421	56	2	1990	DATE
gujaf-421	61	1	2000	DATE
gujaf-421	62	1	1998	DATE
gujaf-421	63	1	the brundtland commission views development	ORG
gujaf-421	65	1	green gusau journal of accounting	ORG
gujaf-421	65	2	vol.6	NORP
gujaf-421	65	3	2, april	DATE
gujaf-421	65	4	2025	CARDINAL
gujaf-421	65	5	146	CARDINAL
gujaf-421	66	1	2019	DATE
gujaf-421	67	1	1997	DATE
gujaf-421	68	1	abdullahi & makama	ORG
gujaf-421	68	2	2021	DATE
gujaf-421	70	1	2015	DATE
gujaf-421	72	1	abdullahi & makama	ORG
gujaf-421	72	2	2021	DATE
gujaf-421	76	1	parma et al	PERSON
gujaf-421	78	1	gotherstorm	PERSON
gujaf-421	78	2	2012	DATE
gujaf-421	87	1	islam	NORP
gujaf-421	87	2	2007	DATE
gujaf-421	90	1	2002	DATE
gujaf-421	91	1	jensen & meckling	ORG
gujaf-421	91	2	1976	DATE
gujaf-421	92	1	zorio	ORG
gujaf-421	92	2	gracia-benau	PERSON
gujaf-421	92	3	gusau journal of accounting	ORG
gujaf-421	92	4	vol.6	NORP
gujaf-421	92	5	2, april	DATE
gujaf-421	92	6	2025	CARDINAL
gujaf-421	92	7	147 & sierra	DATE
gujaf-421	92	8	2013	DATE
gujaf-421	94	1	first	ORDINAL
gujaf-421	95	1	hahn, & barkemeyer	ORG
gujaf-421	95	2	2013	DATE
gujaf-421	96	1	healy &	ORG
gujaf-421	96	2	2001	DATE
gujaf-421	98	1	healy &	ORG
gujaf-421	98	2	2001	DATE
gujaf-421	99	1	one	CARDINAL
gujaf-421	101	1	healy &	ORG
gujaf-421	101	2	2001	DATE
gujaf-421	103	1	okwuosa & amaeshi	ORG
gujaf-421	103	2	2018	DATE
gujaf-421	103	3	bolarinwa & yusuf	ORG
gujaf-421	103	4	2013	DATE
gujaf-421	104	1	2010	DATE
gujaf-421	107	1	& babatunde	ORG
gujaf-421	107	2	2018	DATE
gujaf-421	107	3	1942	DATE
gujaf-421	107	4	allen	ORG
gujaf-421	107	5	2007	DATE
gujaf-421	108	1	first	ORDINAL
gujaf-421	110	1	zaugg et al	PERSON
gujaf-421	111	1	2001	DATE
gujaf-421	111	2	68 percent	PERCENT
gujaf-421	112	1	2014	DATE
gujaf-421	113	1	2014	DATE
gujaf-421	114	1	vol.6	NORP
gujaf-421	114	2	2, april	DATE
gujaf-421	114	3	2025	CARDINAL
gujaf-421	114	4	al.	GPE
gujaf-421	114	5	1997)so	GPE
gujaf-421	115	1	dewi & sudana	ORG
gujaf-421	115	2	2015	CARDINAL
gujaf-421	116	1	sr	ORG
gujaf-421	116	2	3.0	CARDINAL
gujaf-421	118	1	10	CARDINAL
gujaf-421	118	2	the nigerian stock exchange	ORG
gujaf-421	118	3	2020–2022	CARDINAL
gujaf-421	121	1	2020-2022	DATE
gujaf-421	123	1	203	CARDINAL
gujaf-421	123	2	202	CARDINAL
gujaf-421	123	3	gri 301	PERSON
gujaf-421	123	4	306	CARDINAL
gujaf-421	123	5	403	CARDINAL
gujaf-421	123	6	402	CARDINAL
gujaf-421	123	7	2024	DATE
gujaf-421	126	1	μi;t	NORP
gujaf-421	127	1	gusau journal of accounting	ORG
gujaf-421	127	2	vol.6	NORP
gujaf-421	127	3	2, april,	DATE
gujaf-421	127	4	149	CARDINAL
gujaf-421	127	5	roe	LAW
gujaf-421	128	1	4.0	CARDINAL
gujaf-421	128	2	1	CARDINAL
gujaf-421	129	1	0.0723 0.10164 -0.06	MONEY
gujaf-421	129	2	0.0495 0.06476	MONEY
gujaf-421	129	3	0.07124 0.01 0.37	MONEY
gujaf-421	131	1	1	CARDINAL
gujaf-421	132	1	0.0723	MONEY
gujaf-421	132	2	about 70%	PERCENT
gujaf-421	133	1	the nigerian stock exchange	ORG
gujaf-421	134	1	0.093	CARDINAL
gujaf-421	135	1	0.0495	CARDINAL
gujaf-421	135	2	only about half	CARDINAL
gujaf-421	138	1	2	CARDINAL
gujaf-421	138	2	0.129	CARDINAL
gujaf-421	138	3	0.732	CARDINAL
gujaf-421	138	4	0.157	CARDINAL
gujaf-421	138	5	0.677	CARDINAL
gujaf-421	138	6	0.014	CARDINAL
gujaf-421	138	7	0.238	CARDINAL
gujaf-421	138	8	3.555	CARDINAL
gujaf-421	138	9	0.006	CARDINAL
gujaf-421	138	10	vol.6	NORP
gujaf-421	138	11	2, april	DATE
gujaf-421	138	12	2025 150	CARDINAL
gujaf-421	140	1	0.238	CARDINAL
gujaf-421	140	2	23.8%	PERCENT
gujaf-421	141	1	3.555	CARDINAL
gujaf-421	141	2	0.006	CARDINAL
gujaf-421	142	1	first	ORDINAL
gujaf-421	142	2	roe	ORG
gujaf-421	142	3	0.129	CARDINAL
gujaf-421	142	4	0.732	CARDINAL
gujaf-421	144	1	second	ORDINAL
gujaf-421	144	2	0.157	CARDINAL
gujaf-421	144	3	0.677	CARDINAL
gujaf-421	146	1	third	ORDINAL
gujaf-421	146	2	0.014	CARDINAL
gujaf-421	152	1	5.0conclusions	CARDINAL
gujaf-421	152	2	the nigerian exchange group	ORG
gujaf-421	154	1	nigerian	NORP
gujaf-421	158	1	gusau journal of accounting	ORG
gujaf-421	158	2	vol.6	NORP
gujaf-421	158	3	2, april	DATE
gujaf-421	158	4	2025	CARDINAL
gujaf-421	158	5	151	CARDINAL
gujaf-421	158	6	nigeria	GPE
gujaf-421	160	1	third	ORDINAL
gujaf-421	161	1	the nigerian exchange	ORG
gujaf-421	164	1	makama	PERSON
gujaf-421	164	2	2021	CARDINAL
gujaf-421	164	3	nigeria	GPE
gujaf-421	165	1	al-hikmah	PERSON
gujaf-421	166	1	3	CARDINAL
gujaf-421	166	2	1	CARDINAL
gujaf-421	166	3	2705	CARDINAL
gujaf-421	166	4	al.(2023	PERSON
gujaf-421	167	1	2022	CARDINAL
gujaf-421	167	2	nigeria	GPE
gujaf-421	168	1	kpmg baeten	GPE
gujaf-421	168	2	2000	DATE
gujaf-421	171	1	european	NORP
gujaf-421	171	2	8(1	CARDINAL
gujaf-421	171	3	69–86	CARDINAL
gujaf-421	172	1	beatley	ORG
gujaf-421	172	2	t., & manning	ORG
gujaf-421	172	3	1998	DATE
gujaf-421	174	1	washington	GPE
gujaf-421	174	2	dc	GPE
gujaf-421	175	1	bukhori	GPE
gujaf-421	175	2	m. r. t.	PERSON
gujaf-421	175	3	2017	CARDINAL
gujaf-421	177	1	jurnal sikap	ORG
gujaf-421	177	2	sistem informasi	ORG
gujaf-421	177	3	dan perpajakan	PERSON
gujaf-421	177	4	2(1	CARDINAL
gujaf-421	177	5	35	CARDINAL
gujaf-421	178	1	https://doi.org/10.32897/sikap.v2i1.62 chashmi	PERSON
gujaf-421	178	2	n.a & fadaee m	ORG
gujaf-421	178	3	2016	CARDINAL
gujaf-421	178	4	tehran stock exchange	ORG
gujaf-421	179	1	journal of accounting & marketing j	ORG
gujaf-421	179	2	mark issn	PERSON
gujaf-421	179	3	21689601	CARDINAL
gujaf-421	179	4	5 •	CARDINAL
gujaf-421	179	5	2 • 1000166	TIME
gujaf-421	179	6	deegan	ORG
gujaf-421	179	7	2002	DATE
gujaf-421	180	1	15(3).pp.282	CARDINAL
gujaf-421	180	2	k. e. c.	PERSON
gujaf-421	180	3	i. p.	PERSON
gujaf-421	180	4	2015	CARDINAL
gujaf-421	181	1	dan profitabilitas	PERSON
gujaf-421	181	2	indonesian	NORP
gujaf-421	182	1	dan bisnis	PERSON
gujaf-421	182	2	10(1	DATE
gujaf-421	182	3	1–7	CARDINAL
gujaf-421	182	4	gusau journal of accounting	ORG
gujaf-421	182	5	vol.6	NORP
gujaf-421	182	6	2, april	DATE
gujaf-421	182	7	2025	CARDINAL
gujaf-421	182	8	152	CARDINAL
gujaf-421	182	9	eduardo	ORG
gujaf-421	182	10	josé m	PERSON
gujaf-421	182	11	m. (	PERSON
gujaf-421	182	12	2011	DATE
gujaf-421	182	13	latin american	NORP
gujaf-421	183	1	5	CARDINAL
gujaf-421	183	2	2	CARDINAL
gujaf-421	183	3	mayo-agosto	ORG
gujaf-421	183	4	2011	DATE
gujaf-421	184	1	16	CARDINAL
gujaf-421	184	2	21st	ORDINAL
gujaf-421	185	1	paris	GPE
gujaf-421	185	2	j.	GPE
gujaf-421	185	3	1999	DATE
gujaf-421	186	1	australian	NORP
gujaf-421	187	1	freeman	PERSON
gujaf-421	187	2	r.e.	PERSON
gujaf-421	187	3	1984	DATE
gujaf-421	189	1	boston	GPE
gujaf-421	189	2	pitman publishing inc	ORG
gujaf-421	189	3	freeman	PERSON
gujaf-421	189	4	r.e.	PERSON
gujaf-421	189	5	1999	DATE
gujaf-421	191	1	academy of management review	ORG
gujaf-421	192	1	24	CARDINAL
gujaf-421	192	2	233	CARDINAL
gujaf-421	192	3	geisinger, a. (	ORG
gujaf-421	192	4	1999	DATE
gujaf-421	194	1	27(1	CARDINAL
gujaf-421	194	2	43	CARDINAL
gujaf-421	194	3	74	CARDINAL
gujaf-421	194	4	2020	DATE
gujaf-421	194	5	zastrze issn 1641-4381	PERSON
gujaf-421	194	6	2391	CARDINAL
gujaf-421	194	7	2020	DATE
gujaf-421	194	8	2012	DATE
gujaf-421	195	1	r.	NORP
gujaf-421	195	2	2002	DATE
gujaf-421	197	1	27	DATE
gujaf-421	199	1	grayson	PERSON
gujaf-421	199	2	a.d	PERSON
gujaf-421	199	3	2007	DATE
gujaf-421	200	1	the olmsted national historic site	ORG
gujaf-421	200	2	lebanon	GPE
gujaf-421	200	3	new hampshire	GPE
gujaf-421	200	4	northeastern university press	ORG
gujaf-421	200	5	2007	DATE
gujaf-421	200	6	2021	CARDINAL
gujaf-421	200	7	healy p.m& pelepu	ORG
gujaf-421	200	8	k.g (2001	ORG
gujaf-421	201	1	journal of accounting and economics	ORG
gujaf-421	202	1	31.pp	CARDINAL
gujaf-421	202	2	405	CARDINAL
gujaf-421	202	3	j., becková, h. & kubáňková	PERSON
gujaf-421	202	4	m. (	PERSON
gujaf-421	202	5	2015	DATE
gujaf-421	204	1	9th	ORDINAL
gujaf-421	204	2	prague	GPE
gujaf-421	204	3	september 10-12	DATE
gujaf-421	204	4	2015	CARDINAL
gujaf-421	204	5	islam	NORP
gujaf-421	204	6	m.a; & deegan(2007	ORG
gujaf-421	205	1	21.pp.850	CARDINAL
gujaf-421	206	1	10:179–192 doi	CARDINAL
gujaf-421	206	2	vol.6	NORP
gujaf-421	206	3	2, april	DATE
gujaf-421	206	4	2025	CARDINAL
gujaf-421	207	1	journal of financial economics	ORG
gujaf-421	207	2	3.pp	CARDINAL
gujaf-421	207	3	305-60	CARDINAL
gujaf-421	207	4	b(2017	ORG
gujaf-421	208	1	https://sms.unilus.ac.zm/lecturer/resources/afin215-fpd-2-2017-2.pdf kothari	PERSON
gujaf-421	208	2	r.	PERSON
gujaf-421	208	3	1990	DATE
gujaf-421	210	1	j. r. engel &	PERSON
gujaf-421	210	2	j. g. engel	PERSON
gujaf-421	211	1	tucson: university of arizona	ORG
gujaf-421	214	1	lamberton g.	PERSON
gujaf-421	214	2	2005	DATE
gujaf-421	214	3	29	CARDINAL
gujaf-421	214	4	1	CARDINAL
gujaf-421	216	1	7–26	DATE
gujaf-421	217	1	lesi	PERSON
gujaf-421	217	2	nigeria	GPE
gujaf-421	218	1	7	CARDINAL
gujaf-421	218	2	annual	DATE
gujaf-421	218	3	2787-0405	CARDINAL
gujaf-421	218	4	e., & agustina	ORG
gujaf-421	218	5	l.	GPE
gujaf-421	218	6	2014	DATE
gujaf-421	220	1	3(3	CARDINAL
gujaf-421	220	2	343–351	CARDINAL
gujaf-421	220	3	emmanuel	PERSON
gujaf-421	220	4	david babatunde	PERSON
gujaf-421	220	5	2018	DATE
gujaf-421	220	6	nigeria	GPE
gujaf-421	221	1	8	CARDINAL
gujaf-421	221	2	no.3	CARDINAL
gujaf-421	221	3	december	DATE
gujaf-421	221	4	2018	DATE
gujaf-421	221	5	1595-2738	CARDINAL
gujaf-421	221	6	23847654	CARDINAL
gujaf-421	221	7	60-76	CARDINAL
gujaf-421	221	8	parmar	GPE
gujaf-421	221	9	b.l, freeman	GPE
gujaf-421	221	10	r.e & harrison	ORG
gujaf-421	221	11	s. j(2010	PERSON
gujaf-421	223	1	c. e.	PERSON
gujaf-421	223	2	1999	DATE
gujaf-421	225	1	e. becker	PERSON
gujaf-421	225	2	jahn	PERSON
gujaf-421	226	1	207–222	CARDINAL
gujaf-421	227	1	london	GPE
gujaf-421	227	2	zed books	PERSON
gujaf-421	228	1	w.	PERSON
gujaf-421	228	2	1993	DATE
gujaf-421	230	1	w. sachs	PERSON
gujaf-421	231	1	3–20	CARDINAL
gujaf-421	232	1	london	GPE
gujaf-421	232	2	zed	PERSON
gujaf-421	233	1	s.	PERSON
gujaf-421	233	2	n., & siswantoro	ORG
gujaf-421	233	3	g. m.	PERSON
gujaf-421	233	4	2014	DATE
gujaf-421	234	1	dan kinerja	PERSON
gujaf-421	234	2	ekonomi terhadap	ORG
gujaf-421	234	3	csr	ORG
gujaf-421	235	1	3	CARDINAL
gujaf-421	235	2	1–20	CARDINAL
gujaf-421	235	3	susanto	GPE
gujaf-421	235	4	y. k., & tarigan	ORG
gujaf-421	235	5	j. (2011	ORG
gujaf-421	236	1	6(1	CARDINAL
gujaf-421	236	2	1–29	CARDINAL
gujaf-421	236	3	n	GPE
gujaf-421	236	4	duvernay	GPE
gujaf-421	236	5	h(2021	PERSON
gujaf-421	236	6	vietnam	GPE
gujaf-421	237	1	journal of economics	ORG
gujaf-421	238	1	23 no.	CARDINAL
gujaf-421	239	1	3	CARDINAL
gujaf-421	239	2	2021	CARDINAL
gujaf-421	240	1	267	CARDINAL
gujaf-421	240	2	283	CARDINAL
gujaf-421	240	3	2632-5330	CARDINAL