id	sid	eid	entity	type
gujaf-425	1	1	microsoft	ORG
gujaf-425	1	2	hassan gujaf vol	PERSON
gujaf-425	1	3	6	CARDINAL
gujaf-425	1	4	2 april	DATE
gujaf-425	1	5	hassan 2222[1	PERSON
gujaf-425	1	6	vol.6	NORP
gujaf-425	1	7	2, april	DATE
gujaf-425	1	8	2025	CARDINAL
gujaf-425	1	9	207	CARDINAL
gujaf-425	1	10	nigeria	GPE
gujaf-425	1	11	1993-2023	DATE
gujaf-425	1	12	biliqeesayoola abdulmumin	PERSON
gujaf-425	1	13	phd departmentoffinance	PERSON
gujaf-425	1	14	ilorin	NORP
gujaf-425	1	15	nigeria	GPE
gujaf-425	1	16	nigeria	GPE
gujaf-425	3	1	nigeria	GPE
gujaf-425	3	2	between 1993	DATE
gujaf-425	3	3	2023	CARDINAL
gujaf-425	7	1	1.0	CARDINAL
gujaf-425	7	2	nigeria	GPE
gujaf-425	7	3	2022	CARDINAL
gujaf-425	8	1	2022	CARDINAL
gujaf-425	9	1	2023	CARDINAL
gujaf-425	10	1	chukwujindum & kalu	ORG
gujaf-425	10	2	2023	CARDINAL
gujaf-425	11	1	gusau journal of accounting	ORG
gujaf-425	11	2	vol.6	NORP
gujaf-425	11	3	2, april	DATE
gujaf-425	11	4	2025	CARDINAL
gujaf-425	11	5	208	CARDINAL
gujaf-425	11	6	nigeria	GPE
gujaf-425	12	1	2020	DATE
gujaf-425	13	1	2020	DATE
gujaf-425	13	2	nigeria	GPE
gujaf-425	15	1	1999	DATE
gujaf-425	15	2	2018.theiranalysis	CARDINAL
gujaf-425	15	3	7%and5%	PERCENT
gujaf-425	15	4	4.6%	PERCENT
gujaf-425	18	1	ibrahim	PERSON
gujaf-425	18	2	2024	DATE
gujaf-425	18	3	nigeria	GPE
gujaf-425	19	1	ananwude & lateef	PERSON
gujaf-425	19	2	2024	CARDINAL
gujaf-425	19	3	hdi	ORG
gujaf-425	19	4	nigeria	GPE
gujaf-425	20	1	2023	CARDINAL
gujaf-425	21	1	ali	PERSON
gujaf-425	21	2	2023	CARDINAL
gujaf-425	21	3	yemen	GPE
gujaf-425	22	1	difficultiesintheexecutionofmicrofinance.otekunrinetal.(2022	GPE
gujaf-425	22	2	nigeria	GPE
gujaf-425	23	1	babalola et al	ORG
gujaf-425	23	2	2023	CARDINAL
gujaf-425	23	3	nigeria	GPE
gujaf-425	24	1	oteng-abayie	PERSON
gujaf-425	24	2	al	ORG
gujaf-425	24	3	2022	CARDINAL
gujaf-425	24	4	ghana	GPE
gujaf-425	25	1	nigeria	GPE
gujaf-425	26	1	2023	CARDINAL
gujaf-425	26	2	sun & chang	ORG
gujaf-425	26	3	2020	DATE
gujaf-425	27	1	chukwujindum & kalu	ORG
gujaf-425	27	2	2023	CARDINAL
gujaf-425	29	1	nigeria	GPE
gujaf-425	30	1	ali	PERSON
gujaf-425	30	2	2023	CARDINAL
gujaf-425	30	3	2020	DATE
gujaf-425	30	4	gusau journal of accounting	ORG
gujaf-425	30	5	vol.6	NORP
gujaf-425	30	6	2, april	DATE
gujaf-425	30	7	2025	CARDINAL
gujaf-425	30	8	209	CARDINAL
gujaf-425	30	9	ibrahim	PERSON
gujaf-425	30	10	2024	DATE
gujaf-425	30	11	lateef	PERSON
gujaf-425	30	12	2024	CARDINAL
gujaf-425	31	1	2020	DATE
gujaf-425	32	1	2020	DATE
gujaf-425	33	1	kalu	PERSON
gujaf-425	33	2	2023	CARDINAL
gujaf-425	34	1	nigeria	GPE
gujaf-425	34	2	babalola et al.	ORG
gujaf-425	34	3	2023	CARDINAL
gujaf-425	34	4	2022	CARDINAL
gujaf-425	35	1	ghana	GPE
gujaf-425	35	2	nigeria	GPE
gujaf-425	35	3	otengabayie et al.	PERSON
gujaf-425	35	4	2022	CARDINAL
gujaf-425	39	1	nigerian	NORP
gujaf-425	39	2	ali	PERSON
gujaf-425	39	3	2023	DATE
gujaf-425	40	1	nigeria	GPE
gujaf-425	42	1	nigeria	GPE
gujaf-425	43	1	nigeria	GPE
gujaf-425	44	1	nigeria	GPE
gujaf-425	45	1	nigeria	GPE
gujaf-425	46	1	nigeria	GPE
gujaf-425	47	1	h6	ORG
gujaf-425	47	2	nigeria	GPE
gujaf-425	48	1	gurley	ORG
gujaf-425	48	2	shaw	PERSON
gujaf-425	48	3	1960	DATE
gujaf-425	48	4	2023	CARDINAL
gujaf-425	49	1	2023	CARDINAL
gujaf-425	49	2	ketokivi & mahoney	ORG
gujaf-425	49	3	2020	DATE
gujaf-425	51	1	ratnawati	ORG
gujaf-425	51	2	2020	DATE
gujaf-425	51	3	2020	DATE
gujaf-425	52	1	gusau journal of accounting	ORG
gujaf-425	52	2	vol.6	NORP
gujaf-425	52	3	2, april	DATE
gujaf-425	52	4	2025	CARDINAL
gujaf-425	52	5	210	PRODUCT
gujaf-425	52	6	2021	CARDINAL
gujaf-425	53	1	nigeria	GPE
gujaf-425	55	1	romer	PERSON
gujaf-425	55	2	1986	DATE
gujaf-425	55	3	1988	DATE
gujaf-425	55	4	ehrlich & pei	ORG
gujaf-425	55	5	2020	DATE
gujaf-425	56	1	2020	DATE
gujaf-425	57	1	nigeria	GPE
gujaf-425	58	1	ananwude & lateef	ORG
gujaf-425	58	2	2024	DATE
gujaf-425	58	3	al.	PERSON
gujaf-425	58	4	2020	DATE
gujaf-425	58	5	john & lawal	ORG
gujaf-425	58	6	2019	DATE
gujaf-425	64	1	amaegberi	PERSON
gujaf-425	64	2	2023	CARDINAL
gujaf-425	64	3	2022	CARDINAL
gujaf-425	64	4	nigeria	GPE
gujaf-425	65	1	ogiemudia et al	PERSON
gujaf-425	66	1	2022	CARDINAL
gujaf-425	67	1	2.2	CARDINAL
gujaf-425	67	2	vol.6	NORP
gujaf-425	67	3	2, april	DATE
gujaf-425	67	4	2025	CARDINAL
gujaf-425	67	5	211	CARDINAL
gujaf-425	67	6	2020	DATE
gujaf-425	67	7	nigeria	GPE
gujaf-425	68	1	hdi	ORG
gujaf-425	70	1	cbn	ORG
gujaf-425	71	1	2020	DATE
gujaf-425	71	2	nigeria	GPE
gujaf-425	71	3	between 1992 and 2018	DATE
gujaf-425	74	1	nigeria	GPE
gujaf-425	76	1	barguellil and bettayeb (2020)	ORG
gujaf-425	76	2	tunisia	GPE
gujaf-425	76	3	enda	ORG
gujaf-425	76	4	1995	DATE
gujaf-425	76	5	2017	CARDINAL
gujaf-425	79	1	zeb et al	PERSON
gujaf-425	79	2	2021	CARDINAL
gujaf-425	79	3	muzaffarabad	GPE
gujaf-425	79	4	pakistan	GPE
gujaf-425	80	1	microfinance gusau journal of accounting	ORG
gujaf-425	80	2	vol.6	NORP
gujaf-425	80	3	2, april	DATE
gujaf-425	80	4	2025 212	QUANTITY
gujaf-425	82	1	adnan	PERSON
gujaf-425	82	2	kumar	PERSON
gujaf-425	82	3	2021	CARDINAL
gujaf-425	82	4	india	GPE
gujaf-425	86	1	healthcare	ORG
gujaf-425	89	1	otekunrin et al	PERSON
gujaf-425	90	1	2022	CARDINAL
gujaf-425	90	2	nigeria	GPE
gujaf-425	90	3	1996	DATE
gujaf-425	90	4	2019	DATE
gujaf-425	92	1	johansen	PERSON
gujaf-425	92	2	nigeria	GPE
gujaf-425	95	1	kalu	PERSON
gujaf-425	95	2	2023	CARDINAL
gujaf-425	95	3	nigeria	GPE
gujaf-425	96	1	2000	DATE
gujaf-425	96	2	2020	DATE
gujaf-425	96	3	nigeria	GPE
gujaf-425	96	4	10	CARDINAL
gujaf-425	98	1	0.0448	CARDINAL
gujaf-425	98	2	0.0229	MONEY
gujaf-425	99	1	0.008	CARDINAL
gujaf-425	99	2	0.705	CARDINAL
gujaf-425	100	1	babalola et al	PERSON
gujaf-425	100	2	2023	CARDINAL
gujaf-425	100	3	nigeria	GPE
gujaf-425	101	1	nigeria	GPE
gujaf-425	103	1	ali	PERSON
gujaf-425	103	2	2023	CARDINAL
gujaf-425	103	3	yemen	GPE
gujaf-425	103	4	1990	DATE
gujaf-425	103	5	2022	CARDINAL
gujaf-425	104	1	the world bank	ORG
gujaf-425	104	2	spss	ORG
gujaf-425	105	1	vol.6	NORP
gujaf-425	105	2	2, april	DATE
gujaf-425	105	3	2025	CARDINAL
gujaf-425	105	4	213	CARDINAL
gujaf-425	105	5	yemen	GPE
gujaf-425	107	1	ibrahim	PERSON
gujaf-425	107	2	2024	CARDINAL
gujaf-425	107	3	nigeria	GPE
gujaf-425	109	1	2003	DATE
gujaf-425	109	2	2022	CARDINAL
gujaf-425	111	1	lateef	PERSON
gujaf-425	111	2	2024	CARDINAL
gujaf-425	111	3	nigeria	GPE
gujaf-425	111	4	1986	DATE
gujaf-425	111	5	2022	CARDINAL
gujaf-425	112	1	the world bank	ORG
gujaf-425	112	2	hdi	ORG
gujaf-425	113	1	hdi	ORG
gujaf-425	114	1	1	CARDINAL
gujaf-425	114	2	& year	DATE
gujaf-425	114	3	2020	DATE
gujaf-425	114	4	hdi	ORG
gujaf-425	114	5	hdi	ORG
gujaf-425	115	1	cbn	ORG
gujaf-425	117	1	2020	DATE
gujaf-425	119	1	barguellil & bettayeb	ORG
gujaf-425	119	2	2020	DATE
gujaf-425	119	3	tunisia	GPE
gujaf-425	120	1	zeb et al	PERSON
gujaf-425	120	2	2021	CARDINAL
gujaf-425	120	3	pakistan	GPE
gujaf-425	121	1	adnan & kumar	ORG
gujaf-425	121	2	2021	CARDINAL
gujaf-425	122	1	high gusau journal of accounting	ORG
gujaf-425	122	2	vol.6	NORP
gujaf-425	122	3	2, april	DATE
gujaf-425	122	4	2025	CARDINAL
gujaf-425	122	5	214	CARDINAL
gujaf-425	123	1	otekunrin et al	PERSON
gujaf-425	124	1	2022	CARDINAL
gujaf-425	124	2	johansen	PERSON
gujaf-425	125	1	2023	CARDINAL
gujaf-425	126	1	babalola et al	ORG
gujaf-425	127	1	2023	CARDINAL
gujaf-425	128	1	ali	PERSON
gujaf-425	128	2	2023	CARDINAL
gujaf-425	128	3	yemen	GPE
gujaf-425	129	1	odeyale & ibrahim	ORG
gujaf-425	129	2	2024	CARDINAL
gujaf-425	130	1	ananwude & lateef	ORG
gujaf-425	130	2	2024	CARDINAL
gujaf-425	130	3	hdi	ORG
gujaf-425	130	4	hdi	ORG
gujaf-425	131	1	2024	DATE
gujaf-425	132	1	3.0	CARDINAL
gujaf-425	133	1	secondary	ORDINAL
gujaf-425	133	2	2024	CARDINAL
gujaf-425	133	3	1993	DATE
gujaf-425	133	4	2023	CARDINAL
gujaf-425	136	1	i(1	PERSON
gujaf-425	137	1	+β1𝑀𝐹𝑆𝐴𝑉+β2𝑀𝐹𝐿+β3𝑀𝐹𝐼𝑁𝑉+β4𝐸𝑋𝐶+β5 𝐼𝑁𝐹+β6 𝐺𝐸𝑋+µ	MONEY
gujaf-425	137	2	1	CARDINAL
gujaf-425	137	3	vol.6	NORP
gujaf-425	137	4	2, april	DATE
gujaf-425	137	5	2025 215	QUANTITY
gujaf-425	137	6	mfl	ORG
gujaf-425	137	7	gex = government	ORG
gujaf-425	138	1	nigeria	GPE
gujaf-425	139	1	2023	CARDINAL
gujaf-425	140	1	mfl	ORG
gujaf-425	140	2	chukwujindum & kalu	ORG
gujaf-425	140	3	2023	CARDINAL
gujaf-425	141	1	nigeria	GPE
gujaf-425	144	1	2020	DATE
gujaf-425	144	2	2022	CARDINAL
gujaf-425	145	1	2023	CARDINAL
gujaf-425	146	1	mfl	ORG
gujaf-425	146	2	chukwujindum & kalu	ORG
gujaf-425	146	3	2023	CARDINAL
gujaf-425	147	1	gex	ORG
gujaf-425	147	2	nigeria	GPE
gujaf-425	148	1	mfl	ORG
gujaf-425	149	1	4.0	CARDINAL
gujaf-425	149	2	table2	ORG
gujaf-425	149	3	mfl	ORG
gujaf-425	149	4	62813.18	CARDINAL
gujaf-425	149	5	11.63806 170.2283 17.95140	CARDINAL
gujaf-425	150	1	229912.9	CARDINAL
gujaf-425	150	2	288.9400	CARDINAL
gujaf-425	151	1	64835.39 10938.23	CARDINAL
gujaf-425	151	2	65.08217	CARDINAL
gujaf-425	151	3	15.81391	CARDINAL
gujaf-425	151	4	4745.401	CARDINAL
gujaf-425	151	5	31	CARDINAL
gujaf-425	151	6	gusau journal of accounting	ORG
gujaf-425	151	7	vol.6	NORP
gujaf-425	151	8	2, april	DATE
gujaf-425	151	9	2025	CARDINAL
gujaf-425	151	10	216	CARDINAL
gujaf-425	151	11	2024	DATE
gujaf-425	151	12	2	CARDINAL
gujaf-425	154	1	85.03 million	CARDINAL
gujaf-425	154	2	47,375.98 million	CARDINAL
gujaf-425	155	1	mfl	ORG
gujaf-425	155	2	46.50 billion	MONEY
gujaf-425	155	3	65.08 billion	MONEY
gujaf-425	155	4	2.45 billion	CARDINAL
gujaf-425	155	5	288.94 billion	MONEY
gujaf-425	156	1	11.64 billion	MONEY
gujaf-425	156	2	9.96 billion	MONEY
gujaf-425	157	1	125.44	CARDINAL
gujaf-425	158	1	21.88	CARDINAL
gujaf-425	158	2	476.13	CARDINAL
gujaf-425	158	3	the years	DATE
gujaf-425	160	1	gex	ORG
gujaf-425	160	2	4,407.64 million	CARDINAL
gujaf-425	160	3	160.89millionandamaximumof₦19,808.44million	DATE
gujaf-425	161	1	phillips-schmidt	ORG
gujaf-425	162	1	kwiatkowski-phillips-schmidt-shinunitroottestresult	PERSON
gujaf-425	162	2	0.143244 0.146000	MONEY
gujaf-425	162	3	mfl	ORG
gujaf-425	163	1	0.138413 0.146000	MONEY
gujaf-425	163	2	vol.6	NORP
gujaf-425	163	3	2, april	DATE
gujaf-425	163	4	2025	CARDINAL
gujaf-425	163	5	217	CARDINAL
gujaf-425	163	6	gex	ORG
gujaf-425	163	7	2024	DATE
gujaf-425	163	8	3	CARDINAL
gujaf-425	164	1	mfl	ORG
gujaf-425	164	2	gex	ORG
gujaf-425	164	3	first	ORDINAL
gujaf-425	166	1	i(2	GPE
gujaf-425	167	1	mfl	ORG
gujaf-425	167	2	gex	ORG
gujaf-425	170	1	table4	PERSON
gujaf-425	170	2	1 2 3 4 5 6 7	TIME
gujaf-425	170	3	1.000000 ---- mfsav	QUANTITY
gujaf-425	170	4	0.0000 ----	QUANTITY
gujaf-425	171	1	mfl	ORG
gujaf-425	171	2	0.904124 0.965004 1.000000	MONEY
gujaf-425	171	3	0.0000 0.0000	QUANTITY
gujaf-425	171	4	0.537845 0.508782	MONEY
gujaf-425	171	5	0.0018	CARDINAL
gujaf-425	171	6	0.0000 0.0000 0.0000 0.0055	QUANTITY
gujaf-425	171	7	gusau journal of accounting	ORG
gujaf-425	171	8	vol.6	NORP
gujaf-425	171	9	2, april	DATE
gujaf-425	171	10	2025	CARDINAL
gujaf-425	171	11	218	PRODUCT
gujaf-425	172	1	1.000000	CARDINAL
gujaf-425	172	2	0.2866 0.5592	MONEY
gujaf-425	172	3	gex	ORG
gujaf-425	174	1	1.000000	CARDINAL
gujaf-425	174	2	0.0000 0.0000	MONEY
gujaf-425	175	1	2024	DATE
gujaf-425	176	1	4	CARDINAL
gujaf-425	176	2	0.537845	CARDINAL
gujaf-425	176	3	0.964738	MONEY
gujaf-425	176	4	0.979799	ORG
gujaf-425	177	1	5%	PERCENT
gujaf-425	179	1	table5	DATE
gujaf-425	180	1	k f-statistic	PERSON
gujaf-425	180	2	20.82227 6	CARDINAL
gujaf-425	181	1	5%	PERCENT
gujaf-425	181	2	2.45 3.61	CARDINAL
gujaf-425	181	3	2024	DATE
gujaf-425	182	1	3	CARDINAL
gujaf-425	182	2	3.61	CARDINAL
gujaf-425	182	3	5%	PERCENT
gujaf-425	183	1	gusau journal of accounting	ORG
gujaf-425	183	2	vol.6	NORP
gujaf-425	183	3	2, april	DATE
gujaf-425	183	4	219	CARDINAL
gujaf-425	183	5	first	ORDINAL
gujaf-425	184	1	ecm	ORG
gujaf-425	187	1	d(mfsav	GPE
gujaf-425	189	1	28.381629	CARDINAL
gujaf-425	189	2	0.2032 d(mfinv	MONEY
gujaf-425	189	3	57.158481	CARDINAL
gujaf-425	189	4	18.874190	CARDINAL
gujaf-425	189	5	0.0125 d(inf	QUANTITY
gujaf-425	189	6	26.357314	CARDINAL
gujaf-425	189	7	0.7892 d(gex	MONEY
gujaf-425	189	8	2.216425 0.834527 2.655905 0.0152	MONEY
gujaf-425	189	9	0.056795	CARDINAL
gujaf-425	189	10	0.0006	CARDINAL
gujaf-425	189	11	5.5726*mfsav -162.5240*mfl	MONEY
gujaf-425	190	1	+ 248.7875*mfinv	DATE
gujaf-425	191	1	5.572567	CARDINAL
gujaf-425	191	2	mfl	ORG
gujaf-425	192	1	111.442796	CARDINAL
gujaf-425	192	2	0.1603	CARDINAL
gujaf-425	192	3	248.787547	CARDINAL
gujaf-425	192	4	0.1937	ORG
gujaf-425	192	5	97.272231	CARDINAL
gujaf-425	192	6	113.550475	CARDINAL
gujaf-425	192	7	gusau journal of accounting	ORG
gujaf-425	192	8	vol.6	NORP
gujaf-425	192	9	2, april	DATE
gujaf-425	192	10	2025 220	QUANTITY
gujaf-425	192	11	2394.189017	CARDINAL
gujaf-425	193	1	5149.266713	CARDINAL
gujaf-425	193	2	0.6470	CARDINAL
gujaf-425	193	3	0.999513	CARDINAL
gujaf-425	193	4	4562.845	CARDINAL
gujaf-425	194	1	0.000000 durbin-watson	PERSON
gujaf-425	194	2	2.605173	CARDINAL
gujaf-425	194	3	2024	DATE
gujaf-425	195	1	5	CARDINAL
gujaf-425	196	1	gex	ORG
gujaf-425	196	2	57.158	CARDINAL
gujaf-425	196	3	2.216	CARDINAL
gujaf-425	197	1	one	CARDINAL
gujaf-425	197	2	gex	ORG
gujaf-425	197	3	57.16	CARDINAL
gujaf-425	197	4	2.22	CARDINAL
gujaf-425	198	1	mfl	ORG
gujaf-425	199	1	one	CARDINAL
gujaf-425	200	1	the 5%	PERCENT
gujaf-425	201	1	mfl	ORG
gujaf-425	202	1	nigeria	GPE
gujaf-425	204	1	5.573	CARDINAL
gujaf-425	204	2	248.788	CARDINAL
gujaf-425	204	3	97.272	CARDINAL
gujaf-425	204	4	gex	ORG
gujaf-425	204	5	9.647	CARDINAL
gujaf-425	205	1	mfl	ORG
gujaf-425	205	2	-162.524	DATE
gujaf-425	205	3	-31.088	NORP
gujaf-425	206	1	0.05	CARDINAL
gujaf-425	208	1	nigeria	GPE
gujaf-425	210	1	odeyale & ibrahim	ORG
gujaf-425	210	2	2024	DATE
gujaf-425	211	1	chukwujindum & kalu	ORG
gujaf-425	211	2	2023	CARDINAL
gujaf-425	212	1	gusau journal of accounting	ORG
gujaf-425	212	2	vol.6	NORP
gujaf-425	212	3	2, april,	DATE
gujaf-425	212	4	2025	CARDINAL
gujaf-425	212	5	221	CARDINAL
gujaf-425	213	1	2021	CARDINAL
gujaf-425	214	1	mfl	ORG
gujaf-425	214	2	mfl	ORG
gujaf-425	215	1	ananwude & lateef	PERSON
gujaf-425	215	2	2024	DATE
gujaf-425	215	3	hdi	ORG
gujaf-425	217	1	2023	CARDINAL
gujaf-425	219	1	2020	DATE
gujaf-425	222	1	ananwude & lateef	ORG
gujaf-425	222	2	2024	DATE
gujaf-425	222	3	chukwujindum & kalu	ORG
gujaf-425	222	4	2023	CARDINAL
gujaf-425	231	1	tandem	ORG
gujaf-425	232	1	nigeria	GPE
gujaf-425	233	1	gusau journal of accounting	ORG
gujaf-425	233	2	vol.6	NORP
gujaf-425	233	3	2, april	DATE
gujaf-425	233	4	2025	CARDINAL
gujaf-425	233	5	222	CARDINAL
gujaf-425	235	1	table7	PERSON
gujaf-425	235	2	1.547318	CARDINAL
gujaf-425	235	3	0.1988	CARDINAL
gujaf-425	235	4	12.31438	CARDINAL
gujaf-425	235	5	prob.chi	NORP
gujaf-425	235	6	0.1962	CARDINAL
gujaf-425	235	7	5.081704	CARDINAL
gujaf-425	235	8	prob.chi	NORP
gujaf-425	235	9	0.8271	CARDINAL
gujaf-425	235	10	2024	DATE
gujaf-425	237	1	0.05significance	CARDINAL
gujaf-425	238	1	5%	PERCENT
gujaf-425	240	1	2.354933	CARDINAL
gujaf-425	241	1	0.1414	CARDINAL
gujaf-425	241	2	3.308275	CARDINAL
gujaf-425	242	1	chi-square(1	PERSON
gujaf-425	242	2	0.0689	CARDINAL
gujaf-425	242	3	2024	DATE
gujaf-425	243	1	4.7	CARDINAL
gujaf-425	243	2	lagrange	GPE
gujaf-425	244	1	0.05	CARDINAL
gujaf-425	244	2	whichassertstheabsence gusau journal	ORG
gujaf-425	248	1	5.0	CARDINAL
gujaf-425	248	2	nigeria	GPE
gujaf-425	250	1	sme credit guarantee	ORG
gujaf-425	251	1	three decades	DATE
gujaf-425	253	1	adnan	PERSON
gujaf-425	253	2	s. a.	PERSON
gujaf-425	253	3	2021	CARDINAL
gujaf-425	255	1	journal of management	ORG
gujaf-425	255	2	sci 30	ORG
gujaf-425	256	1	https://doi.org/10.21567/adhyayan.v11i2.4 gusau journal of accounting	ORG
gujaf-425	256	2	vol.6	NORP
gujaf-425	256	3	2, april	DATE
gujaf-425	256	4	2025	CARDINAL
gujaf-425	256	5	223	CARDINAL
gujaf-425	258	1	nigeria	GPE
gujaf-425	262	1	cbn	ORG
gujaf-425	262	2	sme credit guarantee	ORG
gujaf-425	263	1	three decades	DATE
gujaf-425	264	1	adnan	GPE
gujaf-425	264	2	s. a.	PERSON
gujaf-425	264	3	2021	CARDINAL
gujaf-425	266	1	journal of management sciences	ORG
gujaf-425	266	2	11	CARDINAL
gujaf-425	271	1	cbn	ORG
gujaf-425	271	2	sme credit guarantee	ORG
gujaf-425	272	1	three decades	DATE
gujaf-425	273	1	adnan	GPE
gujaf-425	273	2	s. a.	PERSON
gujaf-425	273	3	2021	CARDINAL
gujaf-425	275	1	11(2	CARDINAL
gujaf-425	275	2	22	CARDINAL
gujaf-425	275	3	gusau journal of accounting	ORG
gujaf-425	275	4	vol.6	NORP
gujaf-425	275	5	2, april	DATE
gujaf-425	275	6	2025	DATE
gujaf-425	275	7	224	CARDINAL
gujaf-425	275	8	ali, f. h. a.	ORG
gujaf-425	275	9	2023	CARDINAL
gujaf-425	276	1	yemen	GPE
gujaf-425	277	1	cognizance journal of multidisciplinary studies	ORG
gujaf-425	277	2	3(6	CARDINAL
gujaf-425	277	3	31	CARDINAL
gujaf-425	277	4	45	CARDINAL
gujaf-425	277	5	m., & krokeyi	ORG
gujaf-425	277	6	w. s.	PERSON
gujaf-425	277	7	2023	CARDINAL
gujaf-425	278	1	nigeria	GPE
gujaf-425	279	1	international journal of development strategies	ORG
gujaf-425	279	2	3(1	CARDINAL
gujaf-425	279	3	45–60	CARDINAL
gujaf-425	280	1	a. c.	PERSON
gujaf-425	280	2	lateef	PERSON
gujaf-425	281	1	2024	CARDINAL
gujaf-425	282	1	nigeria	GPE
gujaf-425	282	2	1986–2022	CARDINAL
gujaf-425	283	1	african	NORP
gujaf-425	283	2	15(15	CARDINAL
gujaf-425	283	3	173–187	CARDINAL
gujaf-425	284	1	arinzeh	ORG
gujaf-425	284	2	i. f.	PERSON
gujaf-425	284	3	2022	CARDINAL
gujaf-425	285	1	nigeria	GPE
gujaf-425	286	1	researchgate	PERSON
gujaf-425	287	1	babalola	ORG
gujaf-425	287	2	f. i.	PERSON
gujaf-425	287	3	mhlongo	GPE
gujaf-425	287	4	n. z.	PERSON
gujaf-425	287	5	m. i.	PERSON
gujaf-425	287	6	c.	PERSON
gujaf-425	287	7	2023	CARDINAL
gujaf-425	288	1	nigeria	GPE
gujaf-425	289	1	finance & accounting research journal	ORG
gujaf-425	289	2	5(12	CARDINAL
gujaf-425	289	3	381	CARDINAL
gujaf-425	289	4	404	CARDINAL
gujaf-425	290	1	https://www.fepbl.com/index.php/farj/article/view/640 barguellil, a., & bettayeb	ORG
gujaf-425	290	2	2020	DATE
gujaf-425	291	1	tunisia	GPE
gujaf-425	292	1	international journal of economics	ORG
gujaf-425	292	2	12(4	CARDINAL
gujaf-425	292	3	1	CARDINAL
gujaf-425	292	4	43	DATE
gujaf-425	293	1	https://pdfs.semanticscholar.org/57bc/0e4e2237184576280ce7f07119dac014a1b2.p	GPE
gujaf-425	293	2	df bongomin	PERSON
gujaf-425	293	3	g. o. c.	PERSON
gujaf-425	293	4	yosa	GPE
gujaf-425	293	5	f.	PERSON
gujaf-425	293	6	lubega	GPE
gujaf-425	293	7	j. b. y.	PERSON
gujaf-425	293	8	& amani	ORG
gujaf-425	293	9	a. m.	PERSON
gujaf-425	293	10	2021	CARDINAL
gujaf-425	294	1	africa	LOC
gujaf-425	295	1	journal of comparative international management	ORG
gujaf-425	295	2	https://www.erudit.org/en/journals/jcim/2021-v24-n2jcim06708/1085565ar/ chukwujindum	ORG
gujaf-425	295	3	p. g.	PERSON
gujaf-425	295	4	e.	PERSON
gujaf-425	295	5	2023	CARDINAL
gujaf-425	296	1	nigerian	NORP
gujaf-425	296	2	2000	DATE
gujaf-425	296	3	2020	DATE
gujaf-425	297	1	researchgate	PERSON
gujaf-425	298	1	https://www.researchgate.net/publication/374337724 ehrlich	PERSON
gujaf-425	298	2	i., & pei	ORG
gujaf-425	298	3	2020	DATE
gujaf-425	300	1	asian	NORP
gujaf-425	300	2	225–263	CARDINAL
gujaf-425	301	1	2020	DATE
gujaf-425	303	1	1437	CARDINAL
gujaf-425	303	2	1461	CARDINAL
gujaf-425	304	1	c. i.	PERSON
gujaf-425	304	2	k. s.	PERSON
gujaf-425	304	3	2020	DATE
gujaf-425	305	1	nigeria	GPE
gujaf-425	306	1	european journal of economic and financial research	ORG
gujaf-425	306	2	4(3	CARDINAL
gujaf-425	306	3	1–15	CARDINAL
gujaf-425	307	1	https://doi.org/10.5281/zenodo.3947025 fowowe	ORG
gujaf-425	307	2	a. s.	PERSON
gujaf-425	307	3	anifowose	GPE
gujaf-425	307	4	o. l.	PERSON
gujaf-425	307	5	akindare	GPE
gujaf-425	307	6	s., & adedeji	ORG
gujaf-425	307	7	o. a.	PERSON
gujaf-425	307	8	2022	CARDINAL
gujaf-425	309	1	kiu interdisciplinary journal of humanities	ORG
gujaf-425	309	2	3(1	CARDINAL
gujaf-425	309	3	303–324	CARDINAL
gujaf-425	310	1	https://www.researchgate.net/publication/361204047 gusau journal of accounting	ORG
gujaf-425	310	2	vol.6	NORP
gujaf-425	310	3	2, april	DATE
gujaf-425	310	4	2025	CARDINAL
gujaf-425	310	5	2022	CARDINAL
gujaf-425	311	1	nigeria	GPE
gujaf-425	312	1	researchgate	PERSON
gujaf-425	313	1	john, s. a., & lawal	PERSON
gujaf-425	313	2	r. y.	PERSON
gujaf-425	313	3	2019	DATE
gujaf-425	314	1	nigeria	GPE
gujaf-425	315	1	international journal of accounting & finance	ORG
gujaf-425	315	2	8(2	CARDINAL
gujaf-425	315	3	96	CARDINAL
gujaf-425	315	4	113	CARDINAL
gujaf-425	316	1	m., & mahoney	ORG
gujaf-425	316	2	j. t.	PERSON
gujaf-425	316	3	2020	DATE
gujaf-425	318	1	1011	CARDINAL
gujaf-425	318	2	1031	DATE
gujaf-425	319	1	konstantakopoulou	GPE
gujaf-425	319	2	i.	PERSON
gujaf-425	319	3	2023	CARDINAL
gujaf-425	321	1	16(12	CARDINAL
gujaf-425	321	2	514	CARDINAL
gujaf-425	322	1	2023	CARDINAL
gujaf-425	324	1	8(3	DATE
gujaf-425	324	2	1–12	CARDINAL
gujaf-425	325	1	https://doi.org/10.47604/jpid.2079 morduch	PERSON
gujaf-425	325	2	2023	CARDINAL
gujaf-425	328	1	edward elgar	PERSON
gujaf-425	329	1	a. y.	PERSON
gujaf-425	329	2	abdu, m.	PERSON
gujaf-425	329	3	2023	CARDINAL
gujaf-425	330	1	kaduna	GPE
gujaf-425	331	1	lapai journal of management science	ORG
gujaf-425	331	2	12(1–2	DATE
gujaf-425	331	3	14	CARDINAL
gujaf-425	331	4	28	CARDINAL
gujaf-425	332	1	https://ojs.ibbujournals.com.ng/index.php/lajomas/article/view/1189 ochonogor	ORG
gujaf-425	332	2	h. m.	PERSON
gujaf-425	332	3	2020	DATE
gujaf-425	333	1	nigeria	GPE
gujaf-425	334	1	ndic	PERSON
gujaf-425	334	2	quarterly	DATE
gujaf-425	334	3	1–15	CARDINAL
gujaf-425	335	1	https://ndic.gov.ng/wpcontent/uploads/2021/01/microfinance-institutions-and-economic-development-innigeria.pdf odeyale	ORG
gujaf-425	335	2	a. j.	PERSON
gujaf-425	335	3	2024	CARDINAL
gujaf-425	336	1	nigerian	NORP
gujaf-425	337	1	akwapoly journal of communication & scientific research	ORG
gujaf-425	337	2	8(2	CARDINAL
gujaf-425	337	3	55	CARDINAL
gujaf-425	337	4	71	DATE
gujaf-425	338	1	o. a.	PERSON
gujaf-425	338	2	eghosa	GPE
gujaf-425	338	3	i. l.	PERSON
gujaf-425	338	4	a. s.	PERSON
gujaf-425	338	5	2022	CARDINAL
gujaf-425	339	1	nigeria	GPE
gujaf-425	340	1	oradea journal of business and economics	ORG
gujaf-425	340	2	7(2	CARDINAL
gujaf-425	342	1	2020	DATE
gujaf-425	343	1	nigeria	GPE
gujaf-425	344	1	the journal of entrepreneurial finance	ORG
gujaf-425	344	2	22(2	CARDINAL
gujaf-425	345	1	k. o.	PERSON
gujaf-425	345	2	2020	DATE
gujaf-425	346	1	nigeria	GPE
gujaf-425	347	1	257	CARDINAL
gujaf-425	347	2	275	CARDINAL
gujaf-425	348	1	a. o.	PERSON
gujaf-425	348	2	d. f.	PERSON
gujaf-425	348	3	john, o. n., & ibrahim	PERSON
gujaf-425	348	4	a.	PERSON
gujaf-425	348	5	2022	CARDINAL
gujaf-425	349	1	nigeria	GPE
gujaf-425	350	1	17(2	CARDINAL
gujaf-425	350	2	1–12	DATE
gujaf-425	351	1	gusau journal of accounting	ORG
gujaf-425	351	2	vol.6	NORP
gujaf-425	351	3	2, april	DATE
gujaf-425	351	4	2025	CARDINAL
gujaf-425	351	5	226	CARDINAL
gujaf-425	351	6	oteng-abayie	ORG
gujaf-425	351	7	e. f.	PERSON
gujaf-425	351	8	k., & osei-fosu	ORG
gujaf-425	351	9	a. k.	PERSON
gujaf-425	351	10	2022	CARDINAL
gujaf-425	352	1	ghana	GPE
gujaf-425	353	1	196–231	CARDINAL
gujaf-425	354	1	k.	PERSON
gujaf-425	354	2	2020	DATE
gujaf-425	356	1	asian	NORP
gujaf-425	356	2	7(11	CARDINAL
gujaf-425	356	3	205–218	CARDINAL
gujaf-425	356	4	& chang	PERSON
gujaf-425	356	5	2020	DATE
gujaf-425	358	1	3(4	CARDINAL
gujaf-425	358	2	167–175	DATE
gujaf-425	359	1	zeb, n., jalal	ORG
gujaf-425	359	2	r. n.	PERSON
gujaf-425	359	3	m. a.	PERSON
gujaf-425	359	4	2021	CARDINAL
gujaf-425	360	1	pakistan	GPE
gujaf-425	361	1	journal of asian finance	ORG
gujaf-425	361	2	117	CARDINAL
gujaf-425	361	3	126	CARDINAL