id	sid	eid	entity	type
gujaf-422	1	1	microsoft	ORG
gujaf-422	1	2	hassan gujaf vol	PERSON
gujaf-422	1	3	6	CARDINAL
gujaf-422	1	4	2 april	DATE
gujaf-422	1	5	hassan 2222[1	PERSON
gujaf-422	1	6	vol.6	NORP
gujaf-422	1	7	2, april,	DATE
gujaf-422	1	8	2025	CARDINAL
gujaf-422	1	9	154	CARDINAL
gujaf-422	1	10	nigeria	GPE
gujaf-422	1	11	ikponmwosa	GPE
gujaf-422	1	12	darlington jackson-akhigbe	PERSON
gujaf-422	1	13	phd	PERSON
gujaf-422	1	14	abusomwan rachael e.	PERSON
gujaf-422	1	15	benson idahosa university	ORG
gujaf-422	1	16	nigeria.ex	CARDINAL
gujaf-422	1	17	12	CARDINAL
gujaf-422	1	18	the nigerian stock exchange	ORG
gujaf-422	2	1	2012	DATE
gujaf-422	2	2	2023	CARDINAL
gujaf-422	3	1	pearson correlation	ORG
gujaf-422	3	2	nigeria	GPE
gujaf-422	3	3	nigeria	GPE
gujaf-422	3	4	5%	PERCENT
gujaf-422	3	5	nigeria	GPE
gujaf-422	5	1	1.0	CARDINAL
gujaf-422	5	2	nigeria	GPE
gujaf-422	6	1	2023	CARDINAL
gujaf-422	7	1	2019	DATE
gujaf-422	8	1	financialstatementqualityisaninformationsystemthatisusedforcommunicationpurposesandforthep gusau journal of accounting	ORG
gujaf-422	8	2	vol.6	NORP
gujaf-422	8	3	2, april	DATE
gujaf-422	8	4	2025	CARDINAL
gujaf-422	8	5	155	CARDINAL
gujaf-422	8	6	2022	CARDINAL
gujaf-422	9	1	nigeria	GPE
gujaf-422	12	1	mcnicholas&stubben	GPE
gujaf-422	12	2	2019;paananen&lin,2019	DATE
gujaf-422	12	3	2022	CARDINAL
gujaf-422	12	4	amahaluabiahu	GPE
gujaf-422	12	5	obi&nweze,2023	GPE
gujaf-422	12	6	lodikero	PERSON
gujaf-422	12	7	2023	CARDINAL
gujaf-422	13	1	nigeria	GPE
gujaf-422	14	1	nigeria	GPE
gujaf-422	15	1	investmentdecisions ofquoteddepositmoneybanksinnigeria	ORG
gujaf-422	19	1	pandey	PERSON
gujaf-422	19	2	2023	CARDINAL
gujaf-422	24	1	kapellas	PERSON
gujaf-422	24	2	siougle	PERSON
gujaf-422	24	3	2017	CARDINAL
gujaf-422	25	1	decision gusau journal of accounting	ORG
gujaf-422	25	2	vol.6	NORP
gujaf-422	25	3	2, april	DATE
gujaf-422	25	4	2025	CARDINAL
gujaf-422	26	1	abiahu & amahalu	ORG
gujaf-422	26	2	2017	CARDINAL
gujaf-422	28	1	kariuki & jagongo	ORG
gujaf-422	28	2	2023	CARDINAL
gujaf-422	31	1	efficientacompany'smanagementisatgeneratingincomeandgrowthfromitsequityfinancing.ro	WORK_OF_ART
gujaf-422	31	2	2021	CARDINAL
gujaf-422	31	3	2021).returnonequity(roe	CARDINAL
gujaf-422	32	1	roe	ORG
gujaf-422	33	1	2008	DATE
gujaf-422	35	1	2017	CARDINAL
gujaf-422	36	1	2020	DATE
gujaf-422	36	2	agm	ORG
gujaf-422	36	3	agm	ORG
gujaf-422	36	4	the financial year end	DATE
gujaf-422	36	5	agm	ORG
gujaf-422	38	1	gusau journal of accounting	ORG
gujaf-422	38	2	vol.6	NORP
gujaf-422	38	3	2, april	DATE
gujaf-422	38	4	2025	CARDINAL
gujaf-422	38	5	157	CARDINAL
gujaf-422	38	6	2017	DATE
gujaf-422	38	7	nigeria	GPE
gujaf-422	39	1	annual	DATE
gujaf-422	39	2	five	CARDINAL
gujaf-422	39	3	nigeria	GPE
gujaf-422	39	4	2013	DATE
gujaf-422	39	5	2023	CARDINAL
gujaf-422	40	1	nigeria	GPE
gujaf-422	41	1	lodikero	PERSON
gujaf-422	41	2	2023	CARDINAL
gujaf-422	41	3	8	CARDINAL
gujaf-422	41	4	nigeria	GPE
gujaf-422	43	1	5%	PERCENT
gujaf-422	44	1	frq	PERSON
gujaf-422	44	2	2021	CARDINAL
gujaf-422	45	1	usersandsourcesoffunds.amah alu	ORG
gujaf-422	45	2	abusiness.yopie	ORG
gujaf-422	45	3	2022	CARDINAL
gujaf-422	45	4	frq	PERSON
gujaf-422	46	1	council of nigeria	ORG
gujaf-422	46	2	2013	DATE
gujaf-422	47	1	lashgari & moghaddam	ORG
gujaf-422	47	2	2022	CARDINAL
gujaf-422	48	1	2022	CARDINAL
gujaf-422	48	2	nigerian	NORP
gujaf-422	48	3	nigeria	GPE
gujaf-422	49	1	52	CARDINAL
gujaf-422	49	2	2011-2020	DATE
gujaf-422	51	1	2017	CARDINAL
gujaf-422	51	2	indian stock exchange	ORG
gujaf-422	52	1	vol.6	NORP
gujaf-422	52	2	2, april,	DATE
gujaf-422	52	3	2025	CARDINAL
gujaf-422	52	4	158	CARDINAL
gujaf-422	55	1	their year	DATE
gujaf-422	56	1	s.	PERSON
gujaf-422	57	1	sincethen	PERSON
gujaf-422	59	1	3.0	CARDINAL
gujaf-422	59	2	2012	DATE
gujaf-422	59	3	2023	CARDINAL
gujaf-422	60	1	thirty-one	CARDINAL
gujaf-422	60	2	31	CARDINAL
gujaf-422	60	3	nigeria	GPE
gujaf-422	60	4	31st december	DATE
gujaf-422	60	5	2023	CARDINAL
gujaf-422	61	1	twelve	CARDINAL
gujaf-422	61	2	12	CARDINAL
gujaf-422	61	3	2012	DATE
gujaf-422	61	4	2023	CARDINAL
gujaf-422	62	1	gt bank	ORG
gujaf-422	62	2	fidelity bank	ORG
gujaf-422	62	3	first bank of nigeria	ORG
gujaf-422	62	4	first	ORDINAL
gujaf-422	62	5	uba	ORG
gujaf-422	62	6	union bank	ORG
gujaf-422	63	1	dmbs innigeria.	ORG
gujaf-422	65	1	the gusau journal of accounting	ORG
gujaf-422	65	2	vol.6	NORP
gujaf-422	65	3	2, april	DATE
gujaf-422	65	4	2025	CARDINAL
gujaf-422	65	5	159	CARDINAL
gujaf-422	65	6	2023	CARDINAL
gujaf-422	66	1	+ βfsvίt	DATE
gujaf-422	67	1	3.1	CARDINAL
gujaf-422	67	2	μίt	LAW
gujaf-422	69	1	bszίt = bank	ORG
gujaf-422	69	2	2023	CARDINAL
gujaf-422	69	3	idd=	NORP
gujaf-422	73	1	……………………	PRODUCT
gujaf-422	75	1	3.2	CARDINAL
gujaf-422	75	2	idd=	ORDINAL
gujaf-422	75	3	3.1	CARDINAL
gujaf-422	76	1	1	CARDINAL
gujaf-422	76	2	2024	CARDINAL
gujaf-422	76	3	4.0	CARDINAL
gujaf-422	77	1	4.1	CARDINAL
gujaf-422	77	2	2	CARDINAL
gujaf-422	77	3	10.24590 83.43972 449567.2	CARDINAL
gujaf-422	78	1	2023	CARDINAL
gujaf-422	79	1	pawitri & yadnyana	ORG
gujaf-422	79	2	2023	CARDINAL
gujaf-422	79	3	vol.6	NORP
gujaf-422	79	4	2, april	DATE
gujaf-422	79	5	2025	CARDINAL
gujaf-422	79	6	160	CARDINAL
gujaf-422	79	7	57.95580	CARDINAL
gujaf-422	80	1	0.000000 28000.00	CARDINAL
gujaf-422	81	1	36.28999	CARDINAL
gujaf-422	81	2	421525.7	CARDINAL
gujaf-422	81	3	3.092552	CARDINAL
gujaf-422	81	4	2.027114	MONEY
gujaf-422	81	5	111.4196	CARDINAL
gujaf-422	81	6	22.77811	CARDINAL
gujaf-422	81	7	8.289804	MONEY
gujaf-422	81	8	71413.39	CARDINAL
gujaf-422	81	9	0.000000 0.000000 0.000000	QUANTITY
gujaf-422	81	10	1444.671	CARDINAL
gujaf-422	82	1	184374.8	CARDINAL
gujaf-422	82	2	174124.7	CARDINAL
gujaf-422	82	3	141	CARDINAL
gujaf-422	82	4	141	CARDINAL
gujaf-422	82	5	2024	CARDINAL
gujaf-422	82	6	4.1	CARDINAL
gujaf-422	82	7	10.24	CARDINAL
gujaf-422	82	8	36.28	CARDINAL
gujaf-422	83	1	10.24	CARDINAL
gujaf-422	83	2	12.14	CARDINAL
gujaf-422	84	1	83.43	CARDINAL
gujaf-422	84	2	35.26	CARDINAL
gujaf-422	85	1	90 days	DATE
gujaf-422	86	1	frq	PERSON
gujaf-422	86	2	n449567.2 million	CARDINAL
gujaf-422	86	3	421525.7	CARDINAL
gujaf-422	87	1	nigeria	GPE
gujaf-422	87	2	n315000 million	CARDINAL
gujaf-422	88	1	0.05	CARDINAL
gujaf-422	90	1	3	CARDINAL
gujaf-422	90	2	idd tfr frq idd 1.000000	PERSON
gujaf-422	90	3	0.189461	CARDINAL
gujaf-422	90	4	1.000000 -0.048180 frq	QUANTITY
gujaf-422	90	5	1.000000	CARDINAL
gujaf-422	90	6	2024	CARDINAL
gujaf-422	90	7	4.2	CARDINAL
gujaf-422	91	1	frq	PERSON
gujaf-422	93	1	4.3	CARDINAL
gujaf-422	94	1	gusau journal of accounting	ORG
gujaf-422	94	2	vol.6	NORP
gujaf-422	94	3	2, april	DATE
gujaf-422	94	4	2025	CARDINAL
gujaf-422	94	5	161	CARDINAL
gujaf-422	94	6	4	CARDINAL
gujaf-422	94	7	67.11558	CARDINAL
gujaf-422	94	8	2.150590 1.002327	CARDINAL
gujaf-422	94	9	2024	CARDINAL
gujaf-422	94	10	1.0023	CARDINAL
gujaf-422	94	11	1.0023	CARDINAL
gujaf-422	95	1	10	CARDINAL
gujaf-422	97	1	4.4	CARDINAL
gujaf-422	97	2	5	CARDINAL
gujaf-422	98	1	28.31147	CARDINAL
gujaf-422	98	2	8.192410	ORG
gujaf-422	99	1	0.0004	CARDINAL
gujaf-422	99	2	0.119525	CARDINAL
gujaf-422	99	3	0.106764 s.d	MONEY
gujaf-422	100	1	36.28999	CARDINAL
gujaf-422	100	2	34.29808	CARDINAL
gujaf-422	100	3	9.929103	CARDINAL
gujaf-422	100	4	162337.5	CARDINAL
gujaf-422	100	5	9.991843	CARDINAL
gujaf-422	100	6	hannan-quinn criter	GPE
gujaf-422	101	1	9.954598	CARDINAL
gujaf-422	101	2	9.366766	CARDINAL
gujaf-422	101	3	durbin-watson	ORG
gujaf-422	101	4	1.991171	CARDINAL
gujaf-422	101	5	0.000153	CARDINAL
gujaf-422	101	6	2024	CARDINAL
gujaf-422	101	7	5%	PERCENT
gujaf-422	101	8	0.05	CARDINAL
gujaf-422	102	1	ho	PERSON
gujaf-422	102	2	greater than 5%	PERCENT
gujaf-422	102	3	0.05	CARDINAL
gujaf-422	103	1	gusau journal of accounting	ORG
gujaf-422	103	2	vol.6	NORP
gujaf-422	103	3	2, april	DATE
gujaf-422	103	4	2025	CARDINAL
gujaf-422	104	1	4.4	CARDINAL
gujaf-422	104	2	0.119525	CARDINAL
gujaf-422	104	3	about 12%	PERCENT
gujaf-422	104	4	about 88%	PERCENT
gujaf-422	105	1	1%	PERCENT
gujaf-422	106	1	nigeria	GPE
gujaf-422	106	2	1%	PERCENT
gujaf-422	108	1	frq	PERSON
gujaf-422	108	2	nigeria	GPE
gujaf-422	108	3	5%	PERCENT
gujaf-422	113	1	5	CARDINAL
gujaf-422	113	2	0.012639	CARDINAL
gujaf-422	114	1	0.9874	CARDINAL
gujaf-422	114	2	0.025839	CARDINAL
gujaf-422	115	1	chi-square(2	PERSON
gujaf-422	115	2	0.9872	CARDINAL
gujaf-422	115	3	2024	CARDINAL
gujaf-422	115	4	5%	PERCENT
gujaf-422	116	1	4.5	CARDINAL
gujaf-422	116	2	0.9874	CARDINAL
gujaf-422	116	3	0.05	CARDINAL
gujaf-422	119	1	6	CARDINAL
gujaf-422	119	2	ramsey	PERSON
gujaf-422	119	3	0.539952 137	MONEY
gujaf-422	119	4	0.291548	CARDINAL
gujaf-422	119	5	1	CARDINAL
gujaf-422	119	6	137	CARDINAL
gujaf-422	119	7	0.5901	CARDINAL
gujaf-422	119	8	2024	CARDINAL
gujaf-422	119	9	vol.6	NORP
gujaf-422	119	10	2, april,	DATE
gujaf-422	119	11	2025	CARDINAL
gujaf-422	119	12	163	CARDINAL
gujaf-422	119	13	4.6	CARDINAL
gujaf-422	119	14	ramsey	GPE
gujaf-422	119	15	0.5901	CARDINAL
gujaf-422	120	1	nigeria	GPE
gujaf-422	120	2	1%	PERCENT
gujaf-422	121	1	2023	CARDINAL
gujaf-422	121	2	5%	PERCENT
gujaf-422	122	1	nigeria	GPE
gujaf-422	122	2	5%	PERCENT
gujaf-422	123	1	2022	CARDINAL
gujaf-422	123	2	nigerian	NORP
gujaf-422	123	3	nigeria	GPE
gujaf-422	123	4	2023	CARDINAL
gujaf-422	124	1	5.0	CARDINAL
gujaf-422	124	2	nigeria	GPE
gujaf-422	125	1	annual	DATE
gujaf-422	125	2	2012	DATE
gujaf-422	126	1	ols	ORG
gujaf-422	126	2	nigeria	GPE
gujaf-422	126	3	1%	PERCENT
gujaf-422	126	4	nigeria	GPE
gujaf-422	126	5	5%	PERCENT
gujaf-422	127	1	i.	PERSON
gujaf-422	127	2	nigeria	GPE
gujaf-422	127	3	90 days	DATE
gujaf-422	130	1	m.c.	GPE
gujaf-422	130	2	n.n.	GPE
gujaf-422	130	3	2017	CARDINAL
gujaf-422	131	1	nigeria	GPE
gujaf-422	132	1	3rd	ORDINAL
gujaf-422	132	2	annual	DATE
gujaf-422	132	3	nigeria	GPE
gujaf-422	132	4	university of lagos	ORG
gujaf-422	132	5	nigeria	GPE
gujaf-422	133	1	gusau journal of accounting	ORG
gujaf-422	133	2	vol.6	NORP
gujaf-422	133	3	2, april	DATE
gujaf-422	133	4	2025	CARDINAL
gujaf-422	133	5	164	CARDINAL
gujaf-422	133	6	t.o.	PERSON
gujaf-422	133	7	2023	CARDINAL
gujaf-422	134	1	nigeria	GPE
gujaf-422	135	1	african journal of business and economic development	ORG
gujaf-422	135	2	3(8	CARDINAL
gujaf-422	135	3	1-15	CARDINAL
gujaf-422	136	1	a. o.	PERSON
gujaf-422	136	2	a. j.	PERSON
gujaf-422	136	3	i. m., & pelemo	PERSON
gujaf-422	136	4	m. a.	PERSON
gujaf-422	136	5	2022	CARDINAL
gujaf-422	137	1	nigeria	GPE
gujaf-422	139	1	185	CARDINAL
gujaf-422	139	2	n. n.	PERSON
gujaf-422	139	3	abiahu	PERSON
gujaf-422	139	4	mary	PERSON
gujaf-422	139	5	f.c.	GPE
gujaf-422	139	6	j.c.	GPE
gujaf-422	139	7	2023	CARDINAL
gujaf-422	140	1	nigeria stock exchange	ORG
gujaf-422	141	1	international journal of	ORG
gujaf-422	141	2	33663374	DATE
gujaf-422	142	1	amahalu	GPE
gujaf-422	142	2	n.n.	GPE
gujaf-422	142	3	p.u.	GPE
gujaf-422	142	4	j.c.	PERSON
gujaf-422	142	5	2022	CARDINAL
gujaf-422	143	1	nigeria	GPE
gujaf-422	144	1	faculty of management sciences	ORG
gujaf-422	144	2	2021	CARDINAL
gujaf-422	144	3	nnamdi azikiwe university	ORG
gujaf-422	144	4	awka	GPE
gujaf-422	144	5	anambra state	GPE
gujaf-422	144	6	nigeria	GPE
gujaf-422	144	7	467	CARDINAL
gujaf-422	145	1	amahalu	GPE
gujaf-422	145	2	n.n.	GPE
gujaf-422	145	3	okoye, p.v., & obi	ORG
gujaf-422	145	4	j.c.	PERSON
gujaf-422	145	5	2019	DATE
gujaf-422	146	1	awka	GPE
gujaf-422	147	1	faculty of management sciences	ORG
gujaf-422	147	2	2019	CARDINAL
gujaf-422	147	3	nnamdi azikiwe university	ORG
gujaf-422	147	4	awka	GPE
gujaf-422	147	5	anambra state	GPE
gujaf-422	147	6	nigeria	GPE
gujaf-422	147	7	450	CARDINAL
gujaf-422	148	1	s., & mareque	ORG
gujaf-422	148	2	2021	CARDINAL
gujaf-422	150	1	spanish	NORP
gujaf-422	151	1	13, 12830	DATE
gujaf-422	152	1	b.o.	GPE
gujaf-422	152	2	n.n.	GPE
gujaf-422	152	3	2016	CARDINAL
gujaf-422	153	1	nigeria stock exchange	ORG
gujaf-422	154	1	research journal of financial sustainability	ORG
gujaf-422	154	2	1(2	CARDINAL
gujaf-422	155	1	iasb	PERSON
gujaf-422	155	2	2008	DATE
gujaf-422	157	1	london	GPE
gujaf-422	158	1	jensen	PERSON
gujaf-422	158	2	m.c.	GPE
gujaf-422	158	3	w.h.	GPE
gujaf-422	158	4	1976	DATE
gujaf-422	160	1	journal of financial economics	ORG
gujaf-422	160	2	3	CARDINAL
gujaf-422	160	3	4	CARDINAL
gujaf-422	160	4	305 -360	QUANTITY
gujaf-422	160	5	kapellas	GPE
gujaf-422	160	6	k., & siougle .g	ORG
gujaf-422	161	1	2017	CARDINAL
gujaf-422	164	1	6)4	CARDINAL
gujaf-422	164	2	1-9	DATE
gujaf-422	164	3	2023	CARDINAL
gujaf-422	165	1	kenya	GPE
gujaf-422	166	1	international journal of humanities	ORG
gujaf-422	166	2	3(21	DATE
gujaf-422	166	3	144-54	CARDINAL
gujaf-422	167	1	lashgari	ORG
gujaf-422	167	2	z. & moghaddam	ORG
gujaf-422	167	3	r.r.	GPE
gujaf-422	167	4	2022	CARDINAL
gujaf-422	169	1	5(11	DATE
gujaf-422	169	2	415	CARDINAL
gujaf-422	170	1	mahmoud	PERSON
gujaf-422	170	2	i.	PERSON
gujaf-422	170	3	2023	CARDINAL
gujaf-422	171	1	nigeria	GPE
gujaf-422	172	1	international journal of science research	ORG
gujaf-422	172	2	1(1	CARDINAL
gujaf-422	172	3	150	CARDINAL
gujaf-422	173	1	marshall, h.	ORG
gujaf-422	173	2	2022	CARDINAL
gujaf-422	176	1	01/10/2024	DATE
gujaf-422	177	1	gusau journal of accounting	ORG
gujaf-422	177	2	vol.6	NORP
gujaf-422	177	3	2, april	DATE
gujaf-422	177	4	2025	CARDINAL
gujaf-422	177	5	165	CARDINAL
gujaf-422	177	6	mcnicholas, m.f., & stubben	ORG
gujaf-422	177	7	s.	PERSON
gujaf-422	177	8	2019	DATE
gujaf-422	180	1	1571-1603	CARDINAL
gujaf-422	181	1	a. n.	PERSON
gujaf-422	181	2	kwarbai	PERSON
gujaf-422	181	3	j. d	PERSON
gujaf-422	181	4	jayeoba o.o.	PERSON
gujaf-422	183	1	international journal of economics	ORG
gujaf-422	184	1	2(70	CARDINAL
gujaf-422	184	2	140	CARDINAL
gujaf-422	185	1	2013	DATE
gujaf-422	187	1	273	CARDINAL
gujaf-422	188	1	a. k.	PERSON
gujaf-422	188	2	2023	CARDINAL
gujaf-422	190	1	17	CARDINAL
gujaf-422	190	2	87	CARDINAL
gujaf-422	191	1	n. m., & yadnyana	PERSON
gujaf-422	191	2	2015	DATE
gujaf-422	192	1	reputasi	GPE
gujaf-422	192	2	dan pergantian manajemen pada	PERSON
gujaf-422	193	1	udayana	GPE
gujaf-422	193	2	214	CARDINAL
gujaf-422	194	1	paananen	ORG
gujaf-422	194	2	m., & lin, h. (2019	ORG
gujaf-422	195	1	germany	GPE
gujaf-422	196	1	journal of international accounting research	ORG
gujaf-422	196	2	8	CARDINAL
gujaf-422	196	3	1	CARDINAL
gujaf-422	196	4	3	CARDINAL
gujaf-422	197	1	pandy .i.m	PERSON
gujaf-422	198	1	2023	CARDINAL
gujaf-422	199	1	9th	ORDINAL
gujaf-422	199	2	indian	NORP
gujaf-422	199	3	vikas irish	ORG
gujaf-422	199	4	ryan f.	PERSON
gujaf-422	199	5	2021	CARDINAL
gujaf-422	201	1	e.a.	GPE
gujaf-422	201	2	2017	CARDINAL
gujaf-422	203	1	international journal of business and commerce	ORG
gujaf-422	203	2	3(8	CARDINAL
gujaf-422	203	3	176	CARDINAL
gujaf-422	204	1	yopie	GPE
gujaf-422	204	2	s., & elivia	ORG
gujaf-422	204	3	e.	ORG
gujaf-422	204	4	2022	CARDINAL
gujaf-422	205	1	indonesian	NORP
gujaf-422	205	2	4	CARDINAL
gujaf-422	205	3	1	CARDINAL
gujaf-422	205	4	29–40	CARDINAL
gujaf-422	206	1	zayol	GPE
gujaf-422	206	2	p.i.	GPE
gujaf-422	206	3	t., & eneji	ORG
gujaf-422	206	4	b.e (2017	ORG
gujaf-422	207	1	nigeria	GPE
gujaf-422	208	1	iosr international journal of economics	ORG
gujaf-422	208	2	20-31	DATE