id	sid	eid	entity	type
gujaf-426	1	1	microsoft	ORG
gujaf-426	1	2	hassan gujaf vol	PERSON
gujaf-426	1	3	6	CARDINAL
gujaf-426	1	4	2 april	DATE
gujaf-426	1	5	hassan 2222[1	PERSON
gujaf-426	1	6	vol.6	NORP
gujaf-426	1	7	2, april	DATE
gujaf-426	1	8	2025	CARDINAL
gujaf-426	1	9	227	CARDINAL
gujaf-426	1	10	nigeria	GPE
gujaf-426	1	11	maarufah abdulmalik mohammed	PERSON
gujaf-426	1	12	ph.d department of accounting	ORG
gujaf-426	1	13	abu business school	ORG
gujaf-426	1	14	ahmadu bello university	ORG
gujaf-426	1	15	zaria maarufaharuna@gmail.com	PERSON
gujaf-426	1	16	samira mohammedadimoha	PERSON
gujaf-426	1	17	ph.d department of business administration	ORG
gujaf-426	1	18	faculty of management sciences nile university of nigeria	ORG
gujaf-426	2	1	musa a.f	PERSON
gujaf-426	2	2	ph.d department	ORG
gujaf-426	2	3	babcock university	ORG
gujaf-426	3	1	musa mohammed	PERSON
gujaf-426	3	2	ph.d department	ORG
gujaf-426	3	3	ahmadu bello university	ORG
gujaf-426	3	4	zaria mmbdulkarim@abu.edu.ng mmusaq@gmail.com/	PERSON
gujaf-426	3	5	nigeria	GPE
gujaf-426	4	1	the number of days	DATE
gujaf-426	4	2	the financial year-end	DATE
gujaf-426	5	1	42	CARDINAL
gujaf-426	5	2	ten years	DATE
gujaf-426	5	3	20122021	DATE
gujaf-426	5	4	420	CARDINAL
gujaf-426	8	1	nigeria	GPE
gujaf-426	10	1	vol.6	NORP
gujaf-426	10	2	2, april	DATE
gujaf-426	10	3	2025	CARDINAL
gujaf-426	10	4	228	CARDINAL
gujaf-426	11	1	1.0	CARDINAL
gujaf-426	13	1	2018	DATE
gujaf-426	14	1	nigeria	GPE
gujaf-426	14	2	efobi & okougbo	ORG
gujaf-426	14	3	2015	DATE
gujaf-426	15	1	li, zhang & wang	ORG
gujaf-426	15	2	2014	DATE
gujaf-426	16	1	nigeria	GPE
gujaf-426	16	2	the securities and exchange commission	ORG
gujaf-426	16	3	sec	ORG
gujaf-426	16	4	cbn	ORG
gujaf-426	17	1	sec	ORG
gujaf-426	17	2	march 31	DATE
gujaf-426	17	3	the financial year-end of december 31	DATE
gujaf-426	18	1	2020	DATE
gujaf-426	18	2	three months of year-end	DATE
gujaf-426	19	1	2018	DATE
gujaf-426	19	2	komolafe	ORG
gujaf-426	19	3	2016	DATE
gujaf-426	20	1	nigerian	NORP
gujaf-426	22	1	sec	ORG
gujaf-426	22	2	nigerian	NORP
gujaf-426	22	3	n64.9 million	CARDINAL
gujaf-426	22	4	n26.3 million	CARDINAL
gujaf-426	22	5	n10.5 million	CARDINAL
gujaf-426	22	6	n148.3 million	CARDINAL
gujaf-426	22	7	2013, 2014	DATE
gujaf-426	22	8	2015	DATE
gujaf-426	22	9	2017	DATE
gujaf-426	23	1	2018	DATE
gujaf-426	23	2	38	CARDINAL
gujaf-426	23	3	n429.5 million	CARDINAL
gujaf-426	23	4	adeyemi & uwuigbe	ORG
gujaf-426	23	5	2021	CARDINAL
gujaf-426	25	1	adebayo	PERSON
gujaf-426	25	2	adebiyi	PERSON
gujaf-426	25	3	2016	DATE
gujaf-426	25	4	al daoud et al	PERSON
gujaf-426	25	5	2015	DATE
gujaf-426	25	6	ahmed	PERSON
gujaf-426	25	7	che-ahmad	PERSON
gujaf-426	25	8	2016	DATE
gujaf-426	28	1	nigeria	GPE
gujaf-426	29	1	vol.6	NORP
gujaf-426	29	2	2, april	DATE
gujaf-426	29	3	2025	CARDINAL
gujaf-426	29	4	229	CARDINAL
gujaf-426	31	1	nigerian	NORP
gujaf-426	32	1	section 3	LAW
gujaf-426	33	1	section 4	LAW
gujaf-426	34	1	section 5	LAW
gujaf-426	36	1	mohammed	PERSON
gujaf-426	36	2	alrub	PERSON
gujaf-426	36	3	2013	DATE
gujaf-426	37	1	ashton	PERSON
gujaf-426	37	2	newton	GPE
gujaf-426	37	3	the end of the fiscal year to the date	DATE
gujaf-426	38	1	modugu	PERSON
gujaf-426	38	2	four	CARDINAL
gujaf-426	39	1	pratama	PERSON
gujaf-426	39	2	2018	DATE
gujaf-426	39	3	lq45	ORG
gujaf-426	39	4	indonesia	GPE
gujaf-426	39	5	between 2012 and 2014	DATE
gujaf-426	41	1	hartwig	ORG
gujaf-426	41	2	hansson	PERSON
gujaf-426	41	3	nielson	PERSON
gujaf-426	41	4	2023	CARDINAL
gujaf-426	41	5	swedish	NORP
gujaf-426	41	6	four	CARDINAL
gujaf-426	45	1	yuliastuty	NORP
gujaf-426	45	2	asmara	GPE
gujaf-426	45	3	2018	DATE
gujaf-426	46	1	the indonesia stock exchange	ORG
gujaf-426	46	2	2014	DATE
gujaf-426	46	3	2016	DATE
gujaf-426	47	1	30	CARDINAL
gujaf-426	47	2	vol.6	NORP
gujaf-426	47	3	2, april,	DATE
gujaf-426	47	4	230	CARDINAL
gujaf-426	47	5	90	CARDINAL
gujaf-426	47	6	three years	DATE
gujaf-426	48	1	the indonesian stock exchange	ORG
gujaf-426	49	1	3.0	CARDINAL
gujaf-426	52	1	2018	DATE
gujaf-426	54	1	arthur andersen	PERSON
gujaf-426	54	2	2002	DATE
gujaf-426	58	1	the early years	DATE
gujaf-426	60	1	syofyan	NORP
gujaf-426	60	2	septiari	ORG
gujaf-426	60	3	dwita	PERSON
gujaf-426	60	4	rashmi	PERSON
gujaf-426	60	5	2021	CARDINAL
gujaf-426	60	6	ac	ORG
gujaf-426	60	7	indonesian	NORP
gujaf-426	61	1	ac	ORG
gujaf-426	62	1	240	CARDINAL
gujaf-426	62	2	48	CARDINAL
gujaf-426	62	3	the indonesian stock exchange	ORG
gujaf-426	62	4	2014	DATE
gujaf-426	62	5	2019	DATE
gujaf-426	64	1	the early years	DATE
gujaf-426	66	1	2019	DATE
gujaf-426	66	2	nigeria	GPE
gujaf-426	67	1	21	CARDINAL
gujaf-426	67	2	six years	DATE
gujaf-426	67	3	2012-2017	DATE
gujaf-426	69	1	nigerian	NORP
gujaf-426	71	1	gusau journal of accounting	ORG
gujaf-426	71	2	vol.6	NORP
gujaf-426	71	3	2, april	DATE
gujaf-426	71	4	2025	CARDINAL
gujaf-426	71	5	231	CARDINAL
gujaf-426	76	1	three	CARDINAL
gujaf-426	80	1	four	CARDINAL
gujaf-426	92	1	gusau journal of accounting	ORG
gujaf-426	92	2	vol.6	NORP
gujaf-426	92	3	2, april	DATE
gujaf-426	92	4	2025	CARDINAL
gujaf-426	92	5	232	CARDINAL
gujaf-426	97	1	3.0	CARDINAL
gujaf-426	99	1	annual	DATE
gujaf-426	102	1	the nigerian stock exchange	ORG
gujaf-426	102	2	nigerian exchange	ORG
gujaf-426	102	3	2022	CARDINAL
gujaf-426	102	4	december 31	DATE
gujaf-426	102	5	2022	CARDINAL
gujaf-426	103	1	160	CARDINAL
gujaf-426	103	2	42	CARDINAL
gujaf-426	103	3	2012	DATE
gujaf-426	103	4	2021	CARDINAL
gujaf-426	103	5	nigerian	NORP
gujaf-426	106	1	nigeria	GPE
gujaf-426	106	2	december 31	DATE
gujaf-426	106	3	2022	CARDINAL
gujaf-426	107	1	160	CARDINAL
gujaf-426	107	2	42	CARDINAL
gujaf-426	107	3	2012	DATE
gujaf-426	107	4	2021	DATE
gujaf-426	108	1	ten	CARDINAL
gujaf-426	109	1	annual	DATE
gujaf-426	111	1	financial year	DATE
gujaf-426	111	2	31st december	DATE
gujaf-426	111	3	mcgee (2008	PERSON
gujaf-426	112	1	1	CARDINAL
gujaf-426	112	2	vol.6	NORP
gujaf-426	112	3	2, april	DATE
gujaf-426	112	4	2025	CARDINAL
gujaf-426	112	5	233	PRODUCT
gujaf-426	112	6	1	CARDINAL
gujaf-426	112	7	four	CARDINAL
gujaf-426	112	8	four	CARDINAL
gujaf-426	112	9	2012	DATE
gujaf-426	112	10	1	CARDINAL
gujaf-426	112	11	3 year	DATE
gujaf-426	112	12	0	CARDINAL
gujaf-426	113	1	3 years	DATE
gujaf-426	113	2	2019	DATE
gujaf-426	113	3	2024	DATE
gujaf-426	118	1	4.0	CARDINAL
gujaf-426	118	2	2	CARDINAL
gujaf-426	119	1	2	CARDINAL
gujaf-426	122	1	max	PERSON
gujaf-426	122	2	125.709	CARDINAL
gujaf-426	122	3	234	CARDINAL
gujaf-426	122	4	4.041 25.056	TIME
gujaf-426	122	5	1 .341 1.116	QUANTITY
gujaf-426	122	6	.812	CARDINAL
gujaf-426	122	7	3.549	CARDINAL
gujaf-426	122	8	2 6 .015	TIME
gujaf-426	122	9	2.056	CARDINAL
gujaf-426	122	10	2024	CARDINAL
gujaf-426	123	1	table1	GPE
gujaf-426	123	2	125.71 days	DATE
gujaf-426	123	3	96.68 days	DATE
gujaf-426	124	1	126 days	DATE
gujaf-426	124	2	234 days	DATE
gujaf-426	125	1	125.71 days	DATE
gujaf-426	125	2	nigeria	GPE
gujaf-426	125	3	approximately 126	CARDINAL
gujaf-426	125	4	gusau journal of accounting	ORG
gujaf-426	125	5	vol.6	NORP
gujaf-426	125	6	2, april,	DATE
gujaf-426	125	7	2025	CARDINAL
gujaf-426	125	8	234 days	DATE
gujaf-426	125	9	annual	DATE
gujaf-426	126	1	approximately 97 days	DATE
gujaf-426	127	1	the number of days	DATE
gujaf-426	127	2	nigeria	GPE
gujaf-426	127	3	annual	DATE
gujaf-426	128	1	41.6%	PERCENT
gujaf-426	128	2	nigeria	GPE
gujaf-426	128	3	four	CARDINAL
gujaf-426	128	4	kpmg	ORG
gujaf-426	128	5	pwc	ORG
gujaf-426	128	6	williams deloitte	PERSON
gujaf-426	129	1	41.6%	PERCENT
gujaf-426	129	2	58.9%	PERCENT
gujaf-426	129	3	4	CARDINAL
gujaf-426	129	4	nigeria	GPE
gujaf-426	130	1	4	CARDINAL
gujaf-426	130	2	nigeria	GPE
gujaf-426	130	3	4	CARDINAL
gujaf-426	131	1	0	CARDINAL
gujaf-426	131	2	1	CARDINAL
gujaf-426	133	1	1	CARDINAL
gujaf-426	133	2	4	CARDINAL
gujaf-426	133	3	0	CARDINAL
gujaf-426	134	1	0.812	CARDINAL
gujaf-426	134	2	approximately 81.2%	PERCENT
gujaf-426	134	3	three years	DATE
gujaf-426	135	1	more than half	CARDINAL
gujaf-426	136	1	around 81.2%	PERCENT
gujaf-426	136	2	less than three years	DATE
gujaf-426	137	1	one	CARDINAL
gujaf-426	137	2	three years	DATE
gujaf-426	137	3	zero	CARDINAL
gujaf-426	138	1	zero	CARDINAL
gujaf-426	139	1	1	CARDINAL
gujaf-426	139	2	4.77	CARDINAL
gujaf-426	140	1	0.993	CARDINAL
gujaf-426	140	2	nigeria	GPE
gujaf-426	141	1	2	CARDINAL
gujaf-426	141	2	6	CARDINAL
gujaf-426	146	1	3	CARDINAL
gujaf-426	146	2	shapiro-wilk w	PERSON
gujaf-426	146	3	obs w	ORG
gujaf-426	146	4	420 0.999 0.400	QUANTITY
gujaf-426	146	5	0.986	CARDINAL
gujaf-426	146	6	2024	CARDINAL
gujaf-426	147	1	gusau journal of accounting	ORG
gujaf-426	147	2	vol.6	NORP
gujaf-426	147	3	2, april	DATE
gujaf-426	147	4	2025	CARDINAL
gujaf-426	147	5	235	CARDINAL
gujaf-426	147	6	0.986	CARDINAL
gujaf-426	147	7	3	CARDINAL
gujaf-426	148	1	5%	PERCENT
gujaf-426	148	2	0.05	CARDINAL
gujaf-426	153	1	4	CARDINAL
gujaf-426	153	2	4	CARDINAL
gujaf-426	153	3	1.11 .901 ac	QUANTITY
gujaf-426	153	4	1.107 .903	QUANTITY
gujaf-426	153	5	1.007	CARDINAL
gujaf-426	153	6	vif 1.075	ORG
gujaf-426	154	1	2023	CARDINAL
gujaf-426	154	2	4	CARDINAL
gujaf-426	155	1	less than 10	CARDINAL
gujaf-426	155	2	greater than 0.10	CARDINAL
gujaf-426	159	1	5	CARDINAL
gujaf-426	159	2	8.309	CARDINAL
gujaf-426	159	3	0.0298	CARDINAL
gujaf-426	159	4	2024	CARDINAL
gujaf-426	161	1	8.309	CARDINAL
gujaf-426	161	2	0.0298	CARDINAL
gujaf-426	163	1	5	CARDINAL
gujaf-426	163	2	gusau journal of accounting	ORG
gujaf-426	163	3	vol.6	NORP
gujaf-426	163	4	2, april	DATE
gujaf-426	163	5	2025	CARDINAL
gujaf-426	163	6	236	CARDINAL
gujaf-426	163	7	2.979	CARDINAL
gujaf-426	163	8	0.1100	CARDINAL
gujaf-426	163	9	2024	CARDINAL
gujaf-426	163	10	one	CARDINAL
gujaf-426	164	1	wooldridge	PERSON
gujaf-426	165	1	greater than 5%	PERCENT
gujaf-426	165	2	less than 5%	PERCENT
gujaf-426	166	1	0.1100	MONEY
gujaf-426	166	2	greater than 5%	PERCENT
gujaf-426	167	1	hausman	PERSON
gujaf-426	167	2	1978	DATE
gujaf-426	168	1	hausman	PERSON
gujaf-426	169	1	6	CARDINAL
gujaf-426	170	1	6	CARDINAL
gujaf-426	170	2	1003.99	CARDINAL
gujaf-426	170	3	2024	CARDINAL
gujaf-426	173	1	0.000	CARDINAL
gujaf-426	173	2	1003.99	CARDINAL
gujaf-426	173	3	less than a	DATE
gujaf-426	173	4	5%	PERCENT
gujaf-426	176	1	coef	PERSON
gujaf-426	178	1	.015 4.25	CARDINAL
gujaf-426	180	1	1.496	CARDINAL
gujaf-426	180	2	13.94 .000	CARDINAL
gujaf-426	181	1	2.00 .045	QUANTITY
gujaf-426	181	2	1.426	CARDINAL
gujaf-426	181	3	4.69 .000	CARDINAL
gujaf-426	182	1	vol.6	NORP
gujaf-426	182	2	2, april	DATE
gujaf-426	182	3	237	PRODUCT
gujaf-426	182	4	5.531	CARDINAL
gujaf-426	182	5	0.840	CARDINAL
gujaf-426	182	6	81.96	CARDINAL
gujaf-426	182	7	2024	CARDINAL
gujaf-426	187	1	four	CARDINAL
gujaf-426	188	1	four	CARDINAL
gujaf-426	188	2	the fiscal year-end	DATE
gujaf-426	189	1	2012	DATE
gujaf-426	191	1	three or more years	DATE
gujaf-426	193	1	2019	DATE
gujaf-426	198	1	syofyan	NORP
gujaf-426	199	1	2021	CARDINAL
gujaf-426	199	2	2019	DATE
gujaf-426	200	1	three	CARDINAL
gujaf-426	201	1	vol.6	NORP
gujaf-426	201	2	2, april	DATE
gujaf-426	201	3	2025	CARDINAL
gujaf-426	201	4	238	CARDINAL
gujaf-426	202	1	three	CARDINAL
gujaf-426	203	1	5.0	CARDINAL
gujaf-426	203	2	nigeria	GPE
gujaf-426	204	1	forty-two	CARDINAL
gujaf-426	204	2	ten	CARDINAL
gujaf-426	206	1	four	CARDINAL
gujaf-426	209	1	i.	PERSON
gujaf-426	210	1	sec	ORG
gujaf-426	210	2	council of nigeria	ORG
gujaf-426	219	1	abdullahi	GPE
gujaf-426	219	2	a. i.	PERSON
gujaf-426	219	3	& suleiman	PERSON
gujaf-426	219	4	m. s.	PERSON
gujaf-426	219	5	2018, june	DATE
gujaf-426	220	1	kano	GPE
gujaf-426	220	2	nigeria	GPE
gujaf-426	221	1	icic2015	PERSON
gujaf-426	221	2	islamic	NORP
gujaf-426	221	3	the 21st century	DATE
gujaf-426	222	1	363–375	CARDINAL
gujaf-426	223	1	abernathy	PERSON
gujaf-426	223	2	j. l.	PERSON
gujaf-426	223	3	bayer	ORG
gujaf-426	223	4	e. l.	PERSON
gujaf-426	223	5	a., & stefaniak	ORG
gujaf-426	223	6	c. m.	PERSON
gujaf-426	223	7	2017	CARDINAL
gujaf-426	224	1	nonaudit services	ORG
gujaf-426	225	1	990–1023	CARDINAL
gujaf-426	226	1	adebayo	PERSON
gujaf-426	226	2	p. a.	PERSON
gujaf-426	226	3	w. k.	PERSON
gujaf-426	226	4	2016	DATE
gujaf-426	227	1	nigerian	NORP
gujaf-426	228	1	gusau journal of accounting	ORG
gujaf-426	228	2	vol.6	NORP
gujaf-426	228	3	2, april	DATE
gujaf-426	228	4	2025	CARDINAL
gujaf-426	228	5	239	CARDINAL
gujaf-426	228	6	4(3	CARDINAL
gujaf-426	228	7	369–381	CARDINAL
gujaf-426	229	1	afify	PERSON
gujaf-426	229	2	h. a. e.	PERSON
gujaf-426	229	3	2009	DATE
gujaf-426	231	1	egypt	GPE
gujaf-426	232	1	journal of applied accounting research	ORG
gujaf-426	233	1	ahmed, a. o.	PERSON
gujaf-426	233	2	mohammed, a., & neila	PERSON
gujaf-426	233	3	b. t.	PERSON
gujaf-426	233	4	2016	CARDINAL
gujaf-426	234	1	tunisian	NORP
gujaf-426	235	1	african journal of economic and management	ORG
gujaf-426	235	2	5(3	CARDINAL
gujaf-426	235	3	53–67	CARDINAL
gujaf-426	236	1	https://doi.org/10.1108/ajems-052014-0035 ahmed	PERSON
gujaf-426	236	2	m. i.	PERSON
gujaf-426	236	3	a.	PERSON
gujaf-426	236	4	2016	DATE
gujaf-426	238	1	international journal of economics	ORG
gujaf-426	238	2	6(s7	CARDINAL
gujaf-426	238	3	159	CARDINAL
gujaf-426	238	4	164	CARDINAL
gujaf-426	239	1	akhor	GPE
gujaf-426	239	2	s. o., & osegbale	ORG
gujaf-426	239	3	e. o.	PERSON
gujaf-426	239	4	2017	CARDINAL
gujaf-426	240	1	nigeria	GPE
gujaf-426	241	1	journal of accounting	ORG
gujaf-426	241	2	3(2	CARDINAL
gujaf-426	242	1	akhtaruddin	ORG
gujaf-426	242	2	m., hossain	PERSON
gujaf-426	242	3	m. a.	PERSON
gujaf-426	242	4	hossain	PERSON
gujaf-426	242	5	m., & yao	ORG
gujaf-426	242	6	l.	PERSON
gujaf-426	242	7	2009	DATE
gujaf-426	243	1	annual	DATE
gujaf-426	243	2	malaysian	NORP
gujaf-426	244	1	7(1	DATE
gujaf-426	245	1	akingunola	GPE
gujaf-426	245	2	r. o.	PERSON
gujaf-426	245	3	soyemi	ORG
gujaf-426	245	4	k. a.	PERSON
gujaf-426	245	5	r.	PERSON
gujaf-426	245	6	2018	DATE
gujaf-426	246	1	nigeria	GPE
gujaf-426	247	1	college of management sciences	ORG
gujaf-426	247	2	13(june	DATE
gujaf-426	248	1	al daoud	PERSON
gujaf-426	248	2	k. a.	PERSON
gujaf-426	248	3	ismail	PERSON
gujaf-426	248	4	k. n. i. k.	PERSON
gujaf-426	248	5	n. a.	PERSON
gujaf-426	248	6	2015	DATE
gujaf-426	249	1	jordanian	NORP
gujaf-426	250	1	mediterranean journal of social sciences	ORG
gujaf-426	250	2	6(1	CARDINAL
gujaf-426	250	3	430–442	CARDINAL
gujaf-426	251	1	https://doi.org/10.5901/mjss.2015.v6n1p430	ORG
gujaf-426	251	2	f. a., & elder	PERSON
gujaf-426	251	3	r. j.	PERSON
gujaf-426	251	4	2014	DATE
gujaf-426	253	1	international journal of accounting	ORG
gujaf-426	253	2	364–394	DATE
gujaf-426	254	1	al-muzaiqer	PERSON
gujaf-426	254	2	j. s.	PERSON
gujaf-426	254	3	al-taani	PERSON
gujaf-426	254	4	2016	DATE
gujaf-426	255	1	jordan	GPE
gujaf-426	256	1	international journal of economics	ORG
gujaf-426	256	2	4(3	CARDINAL
gujaf-426	256	3	1–15	CARDINAL
gujaf-426	257	1	aondona	PERSON
gujaf-426	257	2	a. p.	PERSON
gujaf-426	257	3	2016	CARDINAL
gujaf-426	258	1	nigeria	GPE
gujaf-426	259	1	9–21	CARDINAL
gujaf-426	259	2	e., & emeh	ORG
gujaf-426	259	3	2013	DATE
gujaf-426	260	1	nigeria	GPE
gujaf-426	261	1	journal of economics	ORG
gujaf-426	261	2	4(20	CARDINAL
gujaf-426	261	3	129–143	CARDINAL
gujaf-426	262	1	ashton	PERSON
gujaf-426	262	2	r. h.	PERSON
gujaf-426	262	3	r., & newton	ORG
gujaf-426	262	4	j. d.	PERSON
gujaf-426	262	5	1987	DATE
gujaf-426	264	1	3(2	CARDINAL
gujaf-426	264	2	289–310	CARDINAL
gujaf-426	265	1	adeyemi	GPE
gujaf-426	265	2	s. b.	PERSON
gujaf-426	265	3	o. r.	PERSON
gujaf-426	265	4	e.	PERSON
gujaf-426	265	5	erin	PERSON
gujaf-426	265	6	2021	CARDINAL
gujaf-426	268	1	international journal of financial research	ORG
gujaf-426	268	2	12(4	CARDINAL
gujaf-426	268	3	191–202	CARDINAL
gujaf-426	269	1	gusau journal of accounting	ORG
gujaf-426	269	2	vol.6	NORP
gujaf-426	269	3	2, april	DATE
gujaf-426	269	4	2025 240 al-tahat	QUANTITY
gujaf-426	269	5	s. s. y.	PERSON
gujaf-426	269	6	2015	CARDINAL
gujaf-426	270	1	jordan	GPE
gujaf-426	271	1	international journal of application	ORG
gujaf-426	271	2	4(3	CARDINAL
gujaf-426	271	3	6–16	CARDINAL
gujaf-426	272	1	awoyemi	PERSON
gujaf-426	272	2	2009	DATE
gujaf-426	273	1	nigerian	NORP
gujaf-426	276	1	a. a.	PERSON
gujaf-426	276	2	isa, f., & abu	ORG
gujaf-426	276	3	m. f.	PERSON
gujaf-426	276	4	2014	DATE
gujaf-426	277	1	malaysia	GPE
gujaf-426	278	1	2014	DATE
gujaf-426	278	2	1–6	DATE
gujaf-426	278	3	azubike	PERSON
gujaf-426	278	4	j. u., & aggreh	ORG
gujaf-426	278	5	m.	PERSON
gujaf-426	278	6	2014	DATE
gujaf-426	279	1	nigerian	NORP
gujaf-426	280	1	european journal of accounting	ORG
gujaf-426	280	2	22–33	CARDINAL
gujaf-426	281	1	adegbite	PERSON
gujaf-426	281	2	e., & ogundipe	ORG
gujaf-426	281	3	a. a.	PERSON
gujaf-426	281	4	2018	DATE
gujaf-426	282	1	nigeria	GPE
gujaf-426	283	1	journal of financial	ORG
gujaf-426	283	2	16(1	CARDINAL
gujaf-426	283	3	44–65	DATE
gujaf-426	284	1	bonsón-ponte	PERSON
gujaf-426	284	2	escobar-rodríguez	ORG
gujaf-426	284	3	t., & borrero-domínguez	ORG
gujaf-426	285	1	spain	GPE
gujaf-426	286	1	international journal of auditing	ORG
gujaf-426	286	2	12(2	DATE
gujaf-426	286	3	129–140	CARDINAL
gujaf-426	286	4	oecd	ORG
gujaf-426	287	1	2017	CARDINAL
gujaf-426	289	1	nigeria	GPE
gujaf-426	290	1	1990	DATE
gujaf-426	292	1	https://cac.gov.ng/ chen	PERSON
gujaf-426	292	2	j.	PERSON
gujaf-426	292	3	d.	NORP
gujaf-426	292	4	hou	GPE
gujaf-426	292	5	w., & lee	ORG
gujaf-426	292	6	2016	DATE
gujaf-426	293	1	china	GPE
gujaf-426	294	1	134(4	CARDINAL
gujaf-426	294	2	727–742	CARDINAL
gujaf-426	294	3	r. w.	PERSON
gujaf-426	294	4	1999	DATE
gujaf-426	296	1	10(2	DATE
gujaf-426	296	2	119–133	CARDINAL
gujaf-426	297	1	efobi	ORG
gujaf-426	297	2	2015	CARDINAL
gujaf-426	298	1	nigeria	GPE
gujaf-426	299	1	journal of african business	ORG
gujaf-426	299	2	16(3	CARDINAL
gujaf-426	299	3	368–387	CARDINAL
gujaf-426	300	1	fasb	ORG
gujaf-426	301	1	1980	DATE
gujaf-426	303	1	2	CARDINAL
gujaf-426	304	1	fasb	ORG
gujaf-426	305	1	garcia lara	PERSON
gujaf-426	305	2	j. m.	PERSON
gujaf-426	305	3	sanchez	PERSON
gujaf-426	305	4	garcia meca	PERSON
gujaf-426	305	5	2018	DATE
gujaf-426	307	1	carlos iii de madrid	PERSON
gujaf-426	307	2	gbadeyanka	PERSON
gujaf-426	307	3	t. a.	PERSON
gujaf-426	307	4	2018	DATE
gujaf-426	308	1	nigeria	GPE
gujaf-426	309	1	research journal of finance	ORG
gujaf-426	309	2	9(8	CARDINAL
gujaf-426	309	3	67–75	CARDINAL
gujaf-426	311	1	2021	CARDINAL
gujaf-426	312	1	cama 2020:	PERSON
gujaf-426	312	2	annual	DATE
gujaf-426	312	3	nigerian	NORP
gujaf-426	314	1	https://guardian.ng/business-services/cama-2020-mandatory-annualreturns-by-nigerian-businesses/ gusau journal of accounting	ORG
gujaf-426	314	2	vol.6	NORP
gujaf-426	314	3	2, april	DATE
gujaf-426	314	4	2025	CARDINAL
gujaf-426	314	5	241 habib	QUANTITY
gujaf-426	314	6	b. a.	PERSON
gujaf-426	314	7	2011	DATE
gujaf-426	315	1	australian	NORP
gujaf-426	316	1	contemporary accounting & economics	ORG
gujaf-426	316	2	7(2	CARDINAL
gujaf-426	317	1	92–105	CARDINAL
gujaf-426	318	1	hapsari, a. n.	PERSON
gujaf-426	318	2	putri	GPE
gujaf-426	318	3	n. k.	PERSON
gujaf-426	318	4	t.	GPE
gujaf-426	318	5	2016	CARDINAL
gujaf-426	320	1	binus business review	ORG
gujaf-426	320	2	7(2	CARDINAL
gujaf-426	320	3	197–201	CARDINAL
gujaf-426	321	1	https://doi.org/10.21512/bbr.v7i2.1685 hartwig	PERSON
gujaf-426	321	2	f.	PERSON
gujaf-426	321	3	hansson	PERSON
gujaf-426	321	4	e., nielsen	PERSON
gujaf-426	321	5	l., & sörqvist	ORG
gujaf-426	321	6	2023	CARDINAL
gujaf-426	322	1	swedish	NORP
gujaf-426	324	1	schwartz	GPE
gujaf-426	324	2	k., & soo	ORG
gujaf-426	324	3	1996	DATE
gujaf-426	325	1	sec	ORG
gujaf-426	326	1	71(2	CARDINAL
gujaf-426	326	2	555–572	CARDINAL
gujaf-426	327	1	securities and exchange commission	ORG
gujaf-426	327	2	sec	ORG
gujaf-426	328	1	2013–2018	CARDINAL
gujaf-426	329	1	annual	DATE
gujaf-426	330	1	n. s.	PERSON
gujaf-426	330	2	m. a.	PERSON
gujaf-426	330	3	2012	DATE
gujaf-426	331	1	malaysia	GPE
gujaf-426	332	1	journal of applied sciences research	ORG
gujaf-426	332	2	8(7	CARDINAL
gujaf-426	332	3	3314–3322	CARDINAL
gujaf-426	333	1	z., & zhang	ORG
gujaf-426	333	2	2018	DATE
gujaf-426	335	1	93(2	CARDINAL
gujaf-426	335	2	315–338	CARDINAL
gujaf-426	336	1	j., liu	PERSON
gujaf-426	336	2	2011	DATE
gujaf-426	338	1	journal of business ethics	ORG
gujaf-426	338	2	99(3	DATE
gujaf-426	338	3	369–382	CARDINAL
gujaf-426	338	4	syofyan	NORP
gujaf-426	338	5	e.	PERSON
gujaf-426	338	6	septiari	ORG
gujaf-426	338	7	d.	NORP
gujaf-426	338	8	dwita	GPE
gujaf-426	338	9	s., & rahmi	ORG
gujaf-426	338	10	2021	CARDINAL
gujaf-426	339	1	indonesia	GPE
gujaf-426	340	1	cogent business & management	ORG
gujaf-426	340	2	8(1	CARDINAL
gujaf-426	340	3	article 1935183	LAW
gujaf-426	341	1	https://doi.org/10.1080/23311975.2021.1935183	CARDINAL
gujaf-426	341	2	a. j.	PERSON
gujaf-426	341	3	d. i.	PERSON
gujaf-426	341	4	2022	CARDINAL
gujaf-426	342	1	nigeria	GPE
gujaf-426	343	1	gusau journal of accounting	ORG
gujaf-426	343	2	3(3	CARDINAL
gujaf-426	343	3	34	CARDINAL
gujaf-426	343	4	34	CARDINAL
gujaf-426	343	5	tina	PERSON
gujaf-426	343	6	& marko	ORG
gujaf-426	343	7	2014	DATE
gujaf-426	345	1	croatian	NORP
gujaf-426	345	2	5(1	CARDINAL
gujaf-426	345	3	81–91	CARDINAL
gujaf-426	347	1	2017	CARDINAL
gujaf-426	347	2	september 25	DATE
gujaf-426	348	1	15	CARDINAL
gujaf-426	349	1	vanguard online	ORG
gujaf-426	350	1	yuliastuty	NORP
gujaf-426	350	2	r.	NORP
gujaf-426	350	3	asmara	GPE
gujaf-426	350	4	r.	PERSON
gujaf-426	350	5	2018	DATE
gujaf-426	352	1	international journal of economics	ORG
gujaf-426	352	2	6(3	CARDINAL
gujaf-426	352	3	68–80	CARDINAL