id	sid	eid	entity	type
gujaf-427	1	1	microsoft	ORG
gujaf-427	1	2	hassan gujaf vol	PERSON
gujaf-427	1	3	6	CARDINAL
gujaf-427	1	4	2 april	DATE
gujaf-427	1	5	hassan 2222[1	PERSON
gujaf-427	1	6	vol.6	NORP
gujaf-427	1	7	2, april	DATE
gujaf-427	1	8	2025	CARDINAL
gujaf-427	1	9	242	CARDINAL
gujaf-427	1	10	ondo state	GPE
gujaf-427	1	11	nigeria	GPE
gujaf-427	1	12	timothy adegbayibi department of accounting	ORG
gujaf-427	1	13	adekunle ajasin university akungba-akoko	ORG
gujaf-427	1	14	ondo state	ORG
gujaf-427	1	15	nigeria	GPE
gujaf-427	1	16	https://orcid.0rg/0000-0002	CARDINAL
gujaf-427	1	17	emmanuel apeko department	PERSON
gujaf-427	1	18	adekunle ajasin university	ORG
gujaf-427	1	19	ondo state	ORG
gujaf-427	1	20	nigeria	GPE
gujaf-427	3	1	ondo state	GPE
gujaf-427	3	2	treasury	ORG
gujaf-427	5	1	385	CARDINAL
gujaf-427	5	2	one hundred and fifty	CARDINAL
gujaf-427	5	3	150	CARDINAL
gujaf-427	5	4	mdas	PRODUCT
gujaf-427	7	1	treasury	ORG
gujaf-427	7	2	0.5703	CARDINAL
gujaf-427	7	3	0.0000	CARDINAL
gujaf-427	8	1	0.7115	CARDINAL
gujaf-427	8	2	0.0000	CARDINAL
gujaf-427	8	3	0.6301	CARDINAL
gujaf-427	8	4	0.000	CARDINAL
gujaf-427	8	5	treasury	ORG
gujaf-427	9	1	treasury	ORG
gujaf-427	11	1	treasury	ORG
gujaf-427	11	2	1.0	CARDINAL
gujaf-427	11	3	vol.6	NORP
gujaf-427	11	4	2, april,	DATE
gujaf-427	11	5	2025	CARDINAL
gujaf-427	11	6	243	CARDINAL
gujaf-427	12	1	ocheni & basil	ORG
gujaf-427	12	2	2012	DATE
gujaf-427	15	1	nigeria	GPE
gujaf-427	15	2	bello	GPE
gujaf-427	15	3	2001	DATE
gujaf-427	16	1	2010	DATE
gujaf-427	16	2	nigerian	NORP
gujaf-427	17	1	okoh &	ORG
gujaf-427	17	2	2010	DATE
gujaf-427	18	1	2010	DATE
gujaf-427	20	1	nigeria	GPE
gujaf-427	22	1	nigerian	NORP
gujaf-427	22	2	treasury	ORG
gujaf-427	23	1	the central bank of nigeria	ORG
gujaf-427	23	2	cbn	ORG
gujaf-427	24	1	kanu	ORG
gujaf-427	24	2	2016	DATE
gujaf-427	26	1	igbekoyi & agbaje	ORG
gujaf-427	26	2	2017	CARDINAL
gujaf-427	26	3	mboto, offiong & ibor	ORG
gujaf-427	26	4	2017	DATE
gujaf-427	27	1	treasury	ORG
gujaf-427	27	2	2017	DATE
gujaf-427	33	1	2021	CARDINAL
gujaf-427	36	1	the gusau journal of accounting	ORG
gujaf-427	36	2	vol.6	NORP
gujaf-427	36	3	2, april	DATE
gujaf-427	36	4	2025	CARDINAL
gujaf-427	36	5	244	CARDINAL
gujaf-427	38	1	treasury	ORG
gujaf-427	38	2	cbn	ORG
gujaf-427	39	1	kanu	ORG
gujaf-427	39	2	2016	DATE
gujaf-427	39	3	igbekoyi & agbaje	ORG
gujaf-427	39	4	2017	DATE
gujaf-427	40	1	2021	CARDINAL
gujaf-427	41	1	mdas	PRODUCT
gujaf-427	46	1	nigeria	GPE
gujaf-427	47	1	treasury	ORG
gujaf-427	47	2	ahmed	PERSON
gujaf-427	47	3	2016	DATE
gujaf-427	47	4	bashir	PERSON
gujaf-427	47	5	2016	DATE
gujaf-427	47	6	ekubiat	GPE
gujaf-427	47	7	ime	ORG
gujaf-427	47	8	2016	DATE
gujaf-427	48	1	ohaegbu & nina	ORG
gujaf-427	48	2	2017	DATE
gujaf-427	48	3	igbekoyi	ORG
gujaf-427	48	4	2022	CARDINAL
gujaf-427	48	5	2018	DATE
gujaf-427	48	6	2019	DATE
gujaf-427	48	7	igbekoyi & agbaje	ORG
gujaf-427	48	8	2017	DATE
gujaf-427	51	1	2021	CARDINAL
gujaf-427	51	2	okoye & okoye	ORG
gujaf-427	51	3	2016	DATE
gujaf-427	54	1	nigeria	GPE
gujaf-427	55	1	nigeria	GPE
gujaf-427	56	1	vol.6	NORP
gujaf-427	56	2	2, april	DATE
gujaf-427	56	3	2025 245	CARDINAL
gujaf-427	60	1	nigeria	GPE
gujaf-427	61	1	mdas	PRODUCT
gujaf-427	66	1	nigeria	GPE
gujaf-427	66	2	mdas	PRODUCT
gujaf-427	70	1	nigeria	GPE
gujaf-427	70	2	mdas	PRODUCT
gujaf-427	71	1	nigeria	GPE
gujaf-427	71	2	ondo state	GPE
gujaf-427	72	1	treasury	ORG
gujaf-427	73	1	africa	LOC
gujaf-427	73	2	nigeria	GPE
gujaf-427	77	1	ohaegbu & nina	ORG
gujaf-427	77	2	2017	DATE
gujaf-427	77	3	igbekoyi & agbaje	ORG
gujaf-427	77	4	2017	CARDINAL
gujaf-427	77	5	ogbonna	GPE
gujaf-427	77	6	2018	DATE
gujaf-427	77	7	2019	DATE
gujaf-427	77	8	igbekoyi	ORG
gujaf-427	77	9	2022	CARDINAL
gujaf-427	78	1	ahmed	PERSON
gujaf-427	78	2	2016	DATE
gujaf-427	78	3	bashir	PERSON
gujaf-427	78	4	2016	DATE
gujaf-427	78	5	ekubiat	GPE
gujaf-427	78	6	ime	ORG
gujaf-427	78	7	2016	DATE
gujaf-427	79	1	vol.6	NORP
gujaf-427	79	2	2, april,	DATE
gujaf-427	79	3	2025	CARDINAL
gujaf-427	79	4	246	CARDINAL
gujaf-427	80	1	2021	CARDINAL
gujaf-427	80	2	enakirerchi & temile	ORG
gujaf-427	80	3	2017	CARDINAL
gujaf-427	80	4	amahalu, okoye & okoye	ORG
gujaf-427	80	5	2016	DATE
gujaf-427	83	1	nigeria	GPE
gujaf-427	84	1	nigeria	GPE
gujaf-427	85	1	mdas	PRODUCT
gujaf-427	88	1	ahmed	ORG
gujaf-427	88	2	2016	DATE
gujaf-427	88	3	ekubiat & ime	ORG
gujaf-427	88	4	2016	DATE
gujaf-427	88	5	ndubuakuet al	PERSON
gujaf-427	88	6	2017	DATE
gujaf-427	88	7	igbekoyi & agbaje	ORG
gujaf-427	88	8	2017	CARDINAL
gujaf-427	88	9	ogbonna	GPE
gujaf-427	88	10	2018	DATE
gujaf-427	88	11	2019	DATE
gujaf-427	88	12	igbekoyi	ORG
gujaf-427	88	13	2022	CARDINAL
gujaf-427	92	1	setiawan	PERSON
gujaf-427	92	2	2024	DATE
gujaf-427	95	1	janny & nurhastuty	ORG
gujaf-427	95	2	2024	DATE
gujaf-427	96	1	2011	DATE
gujaf-427	97	1	2022	CARDINAL
gujaf-427	99	1	vol.6	NORP
gujaf-427	99	2	2, april,	DATE
gujaf-427	99	3	2025	CARDINAL
gujaf-427	99	4	larson	ORG
gujaf-427	99	5	2007	DATE
gujaf-427	101	1	akinjrujomu et al	PERSON
gujaf-427	102	1	2024	CARDINAL
gujaf-427	105	1	daily	DATE
gujaf-427	105	2	2024	DATE
gujaf-427	107	1	sari et al	PERSON
gujaf-427	108	1	2024	CARDINAL
gujaf-427	109	1	treasury	ORG
gujaf-427	110	1	sunday	DATE
gujaf-427	110	2	2021	CARDINAL
gujaf-427	113	1	treasury	ORG
gujaf-427	113	2	sunday, 2017	DATE
gujaf-427	114	1	ochenni	GPE
gujaf-427	114	2	2016	DATE
gujaf-427	115	1	2023	CARDINAL
gujaf-427	116	1	treasury	ORG
gujaf-427	118	1	chukwudum & joshua	ORG
gujaf-427	118	2	2024	DATE
gujaf-427	119	1	gusau journal of accounting	ORG
gujaf-427	119	2	vol.6	NORP
gujaf-427	119	3	2, april	DATE
gujaf-427	119	4	2025	CARDINAL
gujaf-427	119	5	248	CARDINAL
gujaf-427	119	6	odu	GPE
gujaf-427	119	7	2022	CARDINAL
gujaf-427	119	8	one	CARDINAL
gujaf-427	120	1	ani & anieti	ORG
gujaf-427	120	2	2022	CARDINAL
gujaf-427	121	1	one	CARDINAL
gujaf-427	122	1	treasury	ORG
gujaf-427	123	1	richard edward freeman	PERSON
gujaf-427	123	2	1970	DATE
gujaf-427	124	1	freeman	PERSON
gujaf-427	126	1	freeman	PERSON
gujaf-427	126	2	1984	DATE
gujaf-427	126	3	five	CARDINAL
gujaf-427	128	1	treasury	ORG
gujaf-427	130	1	treasury	ORG
gujaf-427	135	1	vol.6	NORP
gujaf-427	135	2	2, april	DATE
gujaf-427	135	3	2025	CARDINAL
gujaf-427	135	4	249	CARDINAL
gujaf-427	136	1	two	CARDINAL
gujaf-427	137	1	first	ORDINAL
gujaf-427	139	1	second	ORDINAL
gujaf-427	141	1	2003	DATE
gujaf-427	142	1	first	ORDINAL
gujaf-427	144	1	second	ORDINAL
gujaf-427	146	1	third	ORDINAL
gujaf-427	149	1	nobel	WORK_OF_ART
gujaf-427	149	2	milton friedman	PERSON
gujaf-427	150	1	as early as 1962	DATE
gujaf-427	150	2	d. friedman	PERSON
gujaf-427	150	3	only one	CARDINAL
gujaf-427	150	4	friedman	ORG
gujaf-427	150	5	friedman	ORG
gujaf-427	150	6	1962	DATE
gujaf-427	155	1	vol.6	NORP
gujaf-427	155	2	2, april	DATE
gujaf-427	155	3	2025 250	CARDINAL
gujaf-427	155	4	freeman	PERSON
gujaf-427	158	1	mcwilliams	PERSON
gujaf-427	158	2	siegel	PERSON
gujaf-427	158	3	2001	DATE
gujaf-427	162	1	udo	PERSON
gujaf-427	162	2	2016	DATE
gujaf-427	162	3	one	CARDINAL
gujaf-427	163	1	treasury	ORG
gujaf-427	164	1	eric	PERSON
gujaf-427	164	2	wray	PERSON
gujaf-427	164	3	2013	DATE
gujaf-427	168	1	ipsas	GPE
gujaf-427	168	2	2015	DATE
gujaf-427	170	1	nigeria	GPE
gujaf-427	170	2	mdas	PRODUCT
gujaf-427	171	1	meyer & rowan	ORG
gujaf-427	171	2	2008	DATE
gujaf-427	173	1	one	CARDINAL
gujaf-427	174	1	nigeria	GPE
gujaf-427	174	2	nigeria	GPE
gujaf-427	177	1	vol.6	NORP
gujaf-427	177	2	2, april	DATE
gujaf-427	177	3	2025	CARDINAL
gujaf-427	177	4	251	CARDINAL
gujaf-427	177	5	al	PERSON
gujaf-427	177	6	2015	DATE
gujaf-427	179	1	nigeria	GPE
gujaf-427	182	1	ipsas	GPE
gujaf-427	182	2	al.	PERSON
gujaf-427	182	3	2015	DATE
gujaf-427	185	1	nigeria	GPE
gujaf-427	185	2	mdas	PRODUCT
gujaf-427	186	1	2015	DATE
gujaf-427	189	1	ibrahim	PERSON
gujaf-427	189	2	2024	DATE
gujaf-427	189	3	nigeria	GPE
gujaf-427	190	1	306	CARDINAL
gujaf-427	192	1	nigeria	GPE
gujaf-427	193	1	obaretin et al	PERSON
gujaf-427	194	1	2024	CARDINAL
gujaf-427	194	2	nigeria	GPE
gujaf-427	196	1	five	CARDINAL
gujaf-427	197	1	annual	DATE
gujaf-427	197	2	2014	DATE
gujaf-427	197	3	2023	CARDINAL
gujaf-427	198	1	two	CARDINAL
gujaf-427	199	1	nigeria	GPE
gujaf-427	200	1	nigeria	GPE
gujaf-427	201	1	akinrujomu et al	PERSON
gujaf-427	202	1	2024	CARDINAL
gujaf-427	202	2	nigeria	GPE
gujaf-427	203	1	2014-2023	DATE
gujaf-427	204	1	two	CARDINAL
gujaf-427	205	1	nigeria.in	CARDINAL
gujaf-427	205	2	sari et al	PERSON
gujaf-427	206	1	2024	CARDINAL
gujaf-427	206	2	the gusau journal of accounting	ORG
gujaf-427	206	3	vol.6	NORP
gujaf-427	206	4	2, april	DATE
gujaf-427	206	5	2025	CARDINAL
gujaf-427	206	6	252	CARDINAL
gujaf-427	208	1	pls	NORP
gujaf-427	210	1	janny	PERSON
gujaf-427	210	2	2024	DATE
gujaf-427	210	3	indonesia	GPE
gujaf-427	211	1	pls	NORP
gujaf-427	211	2	isak	PERSON
gujaf-427	211	3	35	CARDINAL
gujaf-427	213	1	setiawan	PERSON
gujaf-427	213	2	2024	CARDINAL
gujaf-427	218	1	2024	CARDINAL
gujaf-427	218	2	nigeria	GPE
gujaf-427	219	1	three	CARDINAL
gujaf-427	219	2	nigeria	GPE
gujaf-427	219	3	between 2007 and 2014	DATE
gujaf-427	219	4	2015	DATE
gujaf-427	219	5	2022	CARDINAL
gujaf-427	221	1	nigeria	GPE
gujaf-427	222	1	gtr	PERSON
gujaf-427	222	2	$8565.95 billion	MONEY
gujaf-427	222	3	$9151.93 billion	MONEY
gujaf-427	224	1	2024	CARDINAL
gujaf-427	224	2	treasury	ORG
gujaf-427	224	3	nigeria	GPE
gujaf-427	225	1	secondary	ORDINAL
gujaf-427	225	2	cbn	ORG
gujaf-427	225	3	2013	DATE
gujaf-427	225	4	2022	CARDINAL
gujaf-427	227	1	nigeria	GPE
gujaf-427	228	1	nigeria	GPE
gujaf-427	229	1	sadiq et al	PERSON
gujaf-427	230	1	2024	CARDINAL
gujaf-427	230	2	treasury	ORG
gujaf-427	230	3	the university of jos	ORG
gujaf-427	233	1	vol.6	NORP
gujaf-427	233	2	2, april	DATE
gujaf-427	233	3	2025 253	CARDINAL
gujaf-427	234	1	2024	CARDINAL
gujaf-427	234	2	nigerian	NORP
gujaf-427	235	1	115	CARDINAL
gujaf-427	236	1	five	CARDINAL
gujaf-427	238	1	nigeria	GPE
gujaf-427	238	2	2024	CARDINAL
gujaf-427	239	1	16 years	DATE
gujaf-427	239	2	secondary	ORDINAL
gujaf-427	242	1	chukwudum	PERSON
gujaf-427	242	2	joshua	PERSON
gujaf-427	242	3	2024	CARDINAL
gujaf-427	242	4	nigeria	GPE
gujaf-427	242	5	2013	DATE
gujaf-427	242	6	2022	CARDINAL
gujaf-427	244	1	0.05%	PERCENT
gujaf-427	245	1	nigeria	GPE
gujaf-427	246	1	2024	CARDINAL
gujaf-427	246	2	nigeria	GPE
gujaf-427	246	3	2012	DATE
gujaf-427	246	4	2023	CARDINAL
gujaf-427	247	1	three	CARDINAL
gujaf-427	247	2	0.05	CARDINAL
gujaf-427	248	1	nigeria	GPE
gujaf-427	250	1	2024	CARDINAL
gujaf-427	250	2	nigeria	GPE
gujaf-427	251	1	306	CARDINAL
gujaf-427	251	2	188	CARDINAL
gujaf-427	251	3	nigeria	GPE
gujaf-427	253	1	nigeria	GPE
gujaf-427	254	1	nigeria	GPE
gujaf-427	255	1	nigeria	GPE
gujaf-427	255	2	general fiscal management systems	ORG
gujaf-427	255	3	mdas	PERSON
gujaf-427	256	1	gusau journal of accounting	ORG
gujaf-427	256	2	vol.6	NORP
gujaf-427	256	3	2, april	DATE
gujaf-427	256	4	2025	CARDINAL
gujaf-427	256	5	254	PRODUCT
gujaf-427	256	6	2020	DATE
gujaf-427	256	7	kogi state	ORG
gujaf-427	258	1	285	CARDINAL
gujaf-427	259	1	2020	DATE
gujaf-427	259	2	the nigerian public university system	ORG
gujaf-427	261	1	nigeria	GPE
gujaf-427	262	1	nakuru county	GPE
gujaf-427	262	2	stephen	PERSON
gujaf-427	262	3	julius	PERSON
gujaf-427	262	4	2021	CARDINAL
gujaf-427	262	5	kenyan	NORP
gujaf-427	263	1	73	CARDINAL
gujaf-427	263	2	73	CARDINAL
gujaf-427	263	3	nakuru county	GPE
gujaf-427	264	1	nakuru county	GPE
gujaf-427	264	2	up to 62.3 percent	PERCENT
gujaf-427	265	1	nakuru county	GPE
gujaf-427	266	1	kanu	ORG
gujaf-427	266	2	2021	CARDINAL
gujaf-427	266	3	nigeria	LOC
gujaf-427	272	1	rgdp	ORG
gujaf-427	275	1	gusau journal of accounting	ORG
gujaf-427	275	2	vol.6	NORP
gujaf-427	275	3	2, april	DATE
gujaf-427	275	4	2025	CARDINAL
gujaf-427	275	5	255	CARDINAL
gujaf-427	276	1	nigeria	GPE
gujaf-427	277	1	3.0	CARDINAL
gujaf-427	281	1	385	CARDINAL
gujaf-427	281	2	mdas	PRODUCT
gujaf-427	281	3	2024	DATE
gujaf-427	282	1	150	CARDINAL
gujaf-427	282	2	mdas	PRODUCT
gujaf-427	282	3	mdas	PRODUCT
gujaf-427	282	4	effiong et al	GPE
gujaf-427	283	1	2017	CARDINAL
gujaf-427	283	2	treasury	ORG
gujaf-427	283	3	nigeria	GPE
gujaf-427	284	1	𝐼𝐹𝑀𝐼𝑆	ORG
gujaf-427	284	2	1	CARDINAL
gujaf-427	284	3	ifmis	ORG
gujaf-427	286	1	2	CARDINAL
gujaf-427	286	2	𝐴	ORG
gujaf-427	286	3	𝐶𝑀𝑃	ORG
gujaf-427	287	1	acc	ORG
gujaf-427	288	1	𝐶𝑀𝑃	ORG
gujaf-427	288	2	treasury	ORG
gujaf-427	289	1	3.3	CARDINAL
gujaf-427	289	2	𝑓(𝑇𝑆𝐴	PERSON
gujaf-427	289	3	𝐺𝐼𝐹𝑀𝐼𝑆	ORG
gujaf-427	289	4	𝐼𝑃𝑃𝐼𝑆	ORG
gujaf-427	289	5	3	CARDINAL
gujaf-427	290	1	𝑇𝑆𝐴 +	ORG
gujaf-427	290	2	𝐺𝐼𝐹𝑀𝐼𝑆	ORG
gujaf-427	290	3	4	CARDINAL
gujaf-427	292	1	𝛽 &𝛽	ORG
gujaf-427	292	2	0	CARDINAL
gujaf-427	293	1	treasury	ORG
gujaf-427	295	1	five	CARDINAL
gujaf-427	295	2	5 to 1	CARDINAL
gujaf-427	295	3	5	CARDINAL
gujaf-427	295	4	4	CARDINAL
gujaf-427	295	5	3	CARDINAL
gujaf-427	295	6	2	CARDINAL
gujaf-427	295	7	1	CARDINAL
gujaf-427	296	1	gusau journal of accounting	ORG
gujaf-427	296	2	vol.6	NORP
gujaf-427	296	3	2, april,	DATE
gujaf-427	296	4	256	CARDINAL
gujaf-427	297	1	0.776	CARDINAL
gujaf-427	297	2	70%	PERCENT
gujaf-427	298	1	0.70	CARDINAL
gujaf-427	300	1	1	CARDINAL
gujaf-427	300	2	0.652 7	CARDINAL
gujaf-427	300	3	treasury	ORG
gujaf-427	300	4	7	CARDINAL
gujaf-427	300	5	0.757 8	CARDINAL
gujaf-427	300	6	2025	CARDINAL
gujaf-427	300	7	4.0	CARDINAL
gujaf-427	300	8	four	CARDINAL
gujaf-427	301	1	125	CARDINAL
gujaf-427	302	1	mdas	PRODUCT
gujaf-427	302	2	12.28571	CARDINAL
gujaf-427	302	3	mdas	PRODUCT
gujaf-427	303	1	4.321142	CARDINAL
gujaf-427	303	2	mdas	PRODUCT
gujaf-427	303	3	26.57143	PRODUCT
gujaf-427	303	4	3.544251	CARDINAL
gujaf-427	303	5	30.78943	CARDINAL
gujaf-427	304	1	mdas	PRODUCT
gujaf-427	306	1	39.45760	CARDINAL
gujaf-427	306	2	44.50000	CARDINAL
gujaf-427	306	3	25.20000	CARDINAL
gujaf-427	306	4	mdas	PRODUCT
gujaf-427	306	5	4.436129	CARDINAL
gujaf-427	306	6	4.363536	CARDINAL
gujaf-427	306	7	mdas	PRODUCT
gujaf-427	307	1	mda	ORG
gujaf-427	309	1	3.214895	CARDINAL
gujaf-427	309	2	30.71429	CARDINAL
gujaf-427	309	3	14.71429	CARDINAL
gujaf-427	310	1	1281.608	DATE
gujaf-427	310	2	1.589853	CARDINAL
gujaf-427	311	1	gifmis	ORG
gujaf-427	311	2	mdas	PRODUCT
gujaf-427	311	3	5.518795	CARDINAL
gujaf-427	311	4	26.33714	CARDINAL
gujaf-427	311	5	jarque	NORP
gujaf-427	311	6	85.70237	CARDINAL
gujaf-427	311	7	vol.6	NORP
gujaf-427	311	8	2, april	DATE
gujaf-427	311	9	2025	CARDINAL
gujaf-427	311	10	257	CARDINAL
gujaf-427	312	1	30.71429	CARDINAL
gujaf-427	312	2	3.214895	CARDINAL
gujaf-427	313	1	27.42857	CARDINAL
gujaf-427	313	2	5.518795	CARDINAL
gujaf-427	314	1	30.81800	CARDINAL
gujaf-427	314	2	35.62500	CARDINAL
gujaf-427	314	3	17.37500	CARDINAL
gujaf-427	314	4	3.785467	CARDINAL
gujaf-427	314	5	1.590499	CARDINAL
gujaf-427	314	6	5.538863	CARDINAL
gujaf-427	314	7	mdas	PRODUCT
gujaf-427	315	1	mdas	PRODUCT
gujaf-427	317	1	2	CARDINAL
gujaf-427	317	2	25.59086	CARDINAL
gujaf-427	318	1	26.33714	CARDINAL
gujaf-427	318	2	31.50000	CARDINAL
gujaf-427	318	3	30.71429	CARDINAL
gujaf-427	318	4	35.62500	CARDINAL
gujaf-427	318	5	12.28571	CARDINAL
gujaf-427	318	6	1.000000 25.20000	CARDINAL
gujaf-427	320	1	3.785467	MONEY
gujaf-427	320	2	0.000000 -1.359975 -1.589853	MONEY
gujaf-427	320	3	3.544251	CARDINAL
gujaf-427	320	4	30.78943	CARDINAL
gujaf-427	320	5	3198.857 125.0000	CARDINAL
gujaf-427	320	6	3292.143 3852.250	CARDINAL
gujaf-427	322	1	1776.891	CARDINAL
gujaf-427	322	2	2025	CARDINAL
gujaf-427	323	1	treasury	ORG
gujaf-427	324	1	treasury	ORG
gujaf-427	324	2	mdas	PRODUCT
gujaf-427	325	1	treasury	ORG
gujaf-427	325	2	mdas	PRODUCT
gujaf-427	326	1	0.57034	MONEY
gujaf-427	326	2	mdas	PRODUCT
gujaf-427	326	3	1%	PERCENT
gujaf-427	326	4	0.000	CARDINAL
gujaf-427	328	1	3.611629	CARDINAL
gujaf-427	328	2	0.57034	CARDINAL
gujaf-427	328	3	0.57034	MONEY
gujaf-427	328	4	57%	PERCENT
gujaf-427	329	1	gusau journal of accounting	ORG
gujaf-427	329	2	vol.6	NORP
gujaf-427	329	3	2, april	DATE
gujaf-427	329	4	2025	CARDINAL
gujaf-427	329	5	258	CARDINAL
gujaf-427	329	6	0.821549	CARDINAL
gujaf-427	329	7	82 %	PERCENT
gujaf-427	330	1	durbin-watson	ORG
gujaf-427	331	1	1.495914	CARDINAL
gujaf-427	332	1	mdas	PRODUCT
gujaf-427	332	2	ondo state	GPE
gujaf-427	332	3	nigeria	GPE
gujaf-427	332	4	0.072051	CARDINAL
gujaf-427	333	1	7.731059	CARDINAL
gujaf-427	333	2	hannan	GPE
gujaf-427	333	3	5.411228	CARDINAL
gujaf-427	334	1	treasury	ORG
gujaf-427	334	2	mdas	PRODUCT
gujaf-427	334	3	treasury	ORG
gujaf-427	334	4	1 per cent	MONEY
gujaf-427	336	1	mdas	PRODUCT
gujaf-427	336	2	mdas	PRODUCT
gujaf-427	336	3	mdas	PRODUCT
gujaf-427	337	1	ondo state	GPE
gujaf-427	337	2	nigeria	GPE
gujaf-427	338	1	treasury	ORG
gujaf-427	338	2	mdas	PRODUCT
gujaf-427	338	3	ondo state	GPE
gujaf-427	338	4	nigeria	GPE
gujaf-427	339	1	amos (2018	ORG
gujaf-427	339	2	treasury	ORG
gujaf-427	339	3	nigerian	NORP
gujaf-427	340	1	nigeria	GPE
gujaf-427	340	2	nigerian	NORP
gujaf-427	340	3	nigerian	NORP
gujaf-427	341	1	ayoade et.al.	ORG
gujaf-427	342	1	2020	DATE
gujaf-427	342	2	treasury	ORG
gujaf-427	342	3	mdas	PRODUCT
gujaf-427	342	4	ibadan	GPE
gujaf-427	344	1	kayode	PERSON
gujaf-427	344	2	2021	CARDINAL
gujaf-427	344	3	treasury	ORG
gujaf-427	347	1	kanu	ORG
gujaf-427	347	2	2016	DATE
gujaf-427	347	3	nigeria	GPE
gujaf-427	348	1	treasury	ORG
gujaf-427	348	2	nigeria	GPE
gujaf-427	350	1	3	CARDINAL
gujaf-427	350	2	treasury	ORG
gujaf-427	352	1	3.611629	CARDINAL
gujaf-427	352	2	2.860746	ORG
gujaf-427	352	3	0.57034 0.072051 7.731059	MONEY
gujaf-427	352	4	0.0000	MONEY
gujaf-427	352	5	0.817020	CARDINAL
gujaf-427	352	6	25.59086	CARDINAL
gujaf-427	352	7	gusau journal of accounting	ORG
gujaf-427	352	8	vol.6	NORP
gujaf-427	352	9	2, april	DATE
gujaf-427	352	10	2025	CARDINAL
gujaf-427	352	11	259	PRODUCT
gujaf-427	352	12	0.816491 s.d	MONEY
gujaf-427	353	1	4.321142	CARDINAL
gujaf-427	353	2	3.559244	CARDINAL
gujaf-427	353	3	5.392844	CARDINAL
gujaf-427	353	4	5.438097	CARDINAL
gujaf-427	354	1	5.411228	CARDINAL
gujaf-427	354	2	59.76927	CARDINAL
gujaf-427	354	3	durbin-watson	ORG
gujaf-427	354	4	1.495914	CARDINAL
gujaf-427	354	5	0.000000	CARDINAL
gujaf-427	354	6	2025	CARDINAL
gujaf-427	355	1	mdas	PRODUCT
gujaf-427	357	1	mdas	PRODUCT
gujaf-427	358	1	mdas	PRODUCT
gujaf-427	358	2	0.711524	CARDINAL
gujaf-427	358	3	0.102820,and	CARDINAL
gujaf-427	358	4	mdas	PRODUCT
gujaf-427	359	1	1%	PERCENT
gujaf-427	359	2	0.000	CARDINAL
gujaf-427	361	1	0.711524	CARDINAL
gujaf-427	361	2	0.711524	CARDINAL
gujaf-427	361	3	0.71	CARDINAL
gujaf-427	362	1	0.274379	CARDINAL
gujaf-427	362	2	71%	PERCENT
gujaf-427	363	1	durbin-watson	ORG
gujaf-427	364	1	1.321882	CARDINAL
gujaf-427	364	2	first	ORDINAL
gujaf-427	365	1	mdas	PRODUCT
gujaf-427	365	2	ondo state	GPE
gujaf-427	365	3	nigeria	GPE
gujaf-427	365	4	0.102820	CARDINAL
gujaf-427	366	1	6.920127	CARDINAL
gujaf-427	366	2	hannan	GPE
gujaf-427	366	3	5.478443	CARDINAL
gujaf-427	367	1	mdas	PRODUCT
gujaf-427	367	2	1 per cent	MONEY
gujaf-427	369	1	mdas	PRODUCT
gujaf-427	370	1	2024	CARDINAL
gujaf-427	370	2	nigerian	NORP
gujaf-427	371	1	2018	DATE
gujaf-427	373	1	gusau journal of accounting	ORG
gujaf-427	373	2	vol.6	NORP
gujaf-427	373	3	2, april	DATE
gujaf-427	373	4	2025 260	QUANTITY
gujaf-427	374	1	ali	PERSON
gujaf-427	374	2	2020	DATE
gujaf-427	374	3	nigerian	NORP
gujaf-427	375	1	nigerian	NORP
gujaf-427	377	1	mohammad	PERSON
gujaf-427	377	2	mohammad	PERSON
gujaf-427	377	3	2016	DATE
gujaf-427	377	4	jordan	GPE
gujaf-427	379	1	timothy	PERSON
gujaf-427	379	2	2020	DATE
gujaf-427	379	3	zambian	NORP
gujaf-427	381	1	4	CARDINAL
gujaf-427	382	1	2.727913	MONEY
gujaf-427	383	1	0.711524	CARDINAL
gujaf-427	383	2	0.0000	CARDINAL
gujaf-427	383	3	0.280231	CARDINAL
gujaf-427	383	4	25.59086	CARDINAL
gujaf-427	383	5	0.274379 s.d	MONEY
gujaf-427	384	1	4.321142	CARDINAL
gujaf-427	384	2	3.680894	CARDINAL
gujaf-427	384	3	5.460059	CARDINAL
gujaf-427	384	4	1666.525 schwarz	DATE
gujaf-427	385	1	5.505312	CARDINAL
gujaf-427	386	1	5.478443	CARDINAL
gujaf-427	386	2	47.88816	CARDINAL
gujaf-427	386	3	durbin-watson	ORG
gujaf-427	386	4	1.321882	CARDINAL
gujaf-427	386	5	0.000000	CARDINAL
gujaf-427	386	6	2025	CARDINAL
gujaf-427	387	1	mdas	PRODUCT
gujaf-427	388	1	mdas	PRODUCT
gujaf-427	389	1	mdas	PRODUCT
gujaf-427	389	2	mdaslead	ORG
gujaf-427	389	3	0.630177	CARDINAL
gujaf-427	389	4	0.091151	CARDINAL
gujaf-427	389	5	mdas	PRODUCT
gujaf-427	389	6	1%	PERCENT
gujaf-427	389	7	0.000	CARDINAL
gujaf-427	391	1	0.215717	CARDINAL
gujaf-427	392	1	0.630177	CARDINAL
gujaf-427	392	2	0.630177	CARDINAL
gujaf-427	392	3	63%	PERCENT
gujaf-427	393	1	0.209341	CARDINAL
gujaf-427	393	2	63 %	PERCENT
gujaf-427	394	1	vol.6	NORP
gujaf-427	394	2	2, april	DATE
gujaf-427	394	3	2025	CARDINAL
gujaf-427	394	4	261	CARDINAL
gujaf-427	394	5	watson	PERSON
gujaf-427	395	1	1.236821	CARDINAL
gujaf-427	395	2	first	ORDINAL
gujaf-427	396	1	mdas	PRODUCT
gujaf-427	396	2	ondo state	GPE
gujaf-427	396	3	nigeria	GPE
gujaf-427	396	4	0.091151	CARDINAL
gujaf-427	397	1	5.816453	CARDINAL
gujaf-427	397	2	hannan	GPE
gujaf-427	397	3	5.564283	CARDINAL
gujaf-427	398	1	mdas	PRODUCT
gujaf-427	398	2	1 per cent	MONEY
gujaf-427	399	1	ippis	ORG
gujaf-427	399	2	mdas	PRODUCT
gujaf-427	399	3	mdas	PRODUCT
gujaf-427	400	1	ippis makesit	PERSON
gujaf-427	401	1	mdas	PRODUCT
gujaf-427	402	1	stephen	PERSON
gujaf-427	402	2	julius	PERSON
gujaf-427	402	3	2021),which	ORG
gujaf-427	402	4	kenya	GPE
gujaf-427	402	5	nakuru	GPE
gujaf-427	403	1	nakuru county	GPE
gujaf-427	404	1	2020),which	DATE
gujaf-427	404	2	kogi state	GPE
gujaf-427	407	1	abdulsalam	GPE
gujaf-427	407	2	sani	GPE
gujaf-427	407	3	gambaraw	PERSON
gujaf-427	407	4	lawal	PERSON
gujaf-427	407	5	2020	DATE
gujaf-427	407	6	nigerian	NORP
gujaf-427	409	1	adero	ORG
gujaf-427	409	2	chumba	PERSON
gujaf-427	409	3	2014	DATE
gujaf-427	414	1	5	CARDINAL
gujaf-427	415	1	9.251856	CARDINAL
gujaf-427	415	2	0.630177 0.091151	MONEY
gujaf-427	415	3	0.0000	MONEY
gujaf-427	415	4	0.215717	CARDINAL
gujaf-427	415	5	25.59086	CARDINAL
gujaf-427	415	6	gusau journal of accounting	ORG
gujaf-427	415	7	vol.6	NORP
gujaf-427	415	8	2, april,	DATE
gujaf-427	415	9	2025	CARDINAL
gujaf-427	415	10	262	CARDINAL
gujaf-427	415	11	0.209341 s.d.	GPE
gujaf-427	416	1	4.321142	CARDINAL
gujaf-427	416	2	3.842317	CARDINAL
gujaf-427	416	3	5.545899	CARDINAL
gujaf-427	416	4	5.591152	CARDINAL
gujaf-427	417	1	hannan-quinn criter	PERSON
gujaf-427	418	1	5.564283	CARDINAL
gujaf-427	418	2	33.83112	CARDINAL
gujaf-427	418	3	durbin-watson	ORG
gujaf-427	418	4	1.236821	CARDINAL
gujaf-427	418	5	0.000000	CARDINAL
gujaf-427	418	6	2025	CARDINAL
gujaf-427	418	7	5.0	CARDINAL
gujaf-427	418	8	mdas	PRODUCT
gujaf-427	418	9	ondo state	GPE
gujaf-427	418	10	nigeria	GPE
gujaf-427	419	1	treasury	ORG
gujaf-427	419	2	mdas	PRODUCT
gujaf-427	419	3	ondo state	GPE
gujaf-427	419	4	nigeria	GPE
gujaf-427	419	5	mdas	PRODUCT
gujaf-427	419	6	ondo state	GPE
gujaf-427	419	7	nigeria	GPE
gujaf-427	420	1	mdas	PRODUCT
gujaf-427	420	2	ondo state	GPE
gujaf-427	420	3	nigeria	GPE
gujaf-427	421	1	treasury	ORG
gujaf-427	421	2	treasury	ORG
gujaf-427	421	3	mdas	PRODUCT
gujaf-427	423	1	ippis	ORG
gujaf-427	424	1	treasury	ORG
gujaf-427	424	2	mdas	PRODUCT
gujaf-427	427	1	treasury	ORG
gujaf-427	429	1	cbn	ORG
gujaf-427	430	1	treasury	ORG
gujaf-427	432	1	abubakar	PERSON
gujaf-427	432	2	s. a. b.	PERSON
gujaf-427	433	1	2019	DATE
gujaf-427	434	1	treasury	ORG
gujaf-427	434	2	nigeria	GPE
gujaf-427	435	1	east african	NORP
gujaf-427	435	2	2(5	CARDINAL
gujaf-427	435	3	256–272	CARDINAL
gujaf-427	436	1	gusau journal of accounting	ORG
gujaf-427	436	2	vol.6	NORP
gujaf-427	436	3	2, april	DATE
gujaf-427	436	4	2025	CARDINAL
gujaf-427	436	5	263	CARDINAL
gujaf-427	436	6	a. a.	PERSON
gujaf-427	436	7	2023	CARDINAL
gujaf-427	437	1	the 21st century	DATE
gujaf-427	438	1	journal of economics	ORG
gujaf-427	438	2	8(8	CARDINAL
gujaf-427	438	3	339–357	CARDINAL
gujaf-427	439	1	ahmed, a. i.	ORG
gujaf-427	439	2	2016	DATE
gujaf-427	440	1	treasury	ORG
gujaf-427	441	1	7(4	CARDINAL
gujaf-427	441	2	66–71	CARDINAL
gujaf-427	442	1	akinrujomu	PERSON
gujaf-427	442	2	f. t.	PERSON
gujaf-427	442	3	g. i.	PERSON
gujaf-427	442	4	o. c., & ononiwu	ORG
gujaf-427	442	5	2024	CARDINAL
gujaf-427	443	1	nigeria	GPE
gujaf-427	444	1	african journal of accounting	ORG
gujaf-427	444	2	7(3	CARDINAL
gujaf-427	444	3	188–206	CARDINAL
gujaf-427	445	1	s. n., & odu	PERSON
gujaf-427	445	2	g. d.	PERSON
gujaf-427	445	3	2022	CARDINAL
gujaf-427	446	1	nigerian	NORP
gujaf-427	446	2	1981–2019	DATE
gujaf-427	447	1	295–303	CARDINAL
gujaf-427	448	1	j. k.	PERSON
gujaf-427	448	2	2024	CARDINAL
gujaf-427	450	1	8(2	CARDINAL
gujaf-427	450	2	201–213	CARDINAL
gujaf-427	451	1	ani, a., & anieti	ORG
gujaf-427	451	2	2022	CARDINAL
gujaf-427	452	1	nigeria	GPE
gujaf-427	453	1	west african journal of business and management sciences	ORG
gujaf-427	453	2	4(1	CARDINAL
gujaf-427	454	1	aremu	PERSON
gujaf-427	454	2	2017	CARDINAL
gujaf-427	455	1	nigeria	GPE
gujaf-427	457	1	142–147	CARDINAL
gujaf-427	459	1	chukwudum	PERSON
gujaf-427	459	2	& joshua	PERSON
gujaf-427	459	3	j. k.	PERSON
gujaf-427	459	4	2024	CARDINAL
gujaf-427	460	1	nigeria	GPE
gujaf-427	461	1	african	NORP
gujaf-427	461	2	272–284	CARDINAL
gujaf-427	462	1	e. r., & iwedi	PERSON
gujaf-427	462	2	2024	CARDINAL
gujaf-427	463	1	nigeria	GPE
gujaf-427	465	1	effiong	GPE
gujaf-427	465	2	s. a.	PERSON
gujaf-427	465	3	oro	ORG
gujaf-427	465	4	b. l.	PERSON
gujaf-427	465	5	ogar	PERSON
gujaf-427	465	6	g. u.	PERSON
gujaf-427	465	7	raphael	PERSON
gujaf-427	465	8	i. n.	PERSON
gujaf-427	465	9	j. g.	PERSON
gujaf-427	465	10	r. b.	PERSON
gujaf-427	465	11	2017	CARDINAL
gujaf-427	466	1	treasury	ORG
gujaf-427	466	2	nigeria	GPE
gujaf-427	467	1	journal of business and management	ORG
gujaf-427	468	1	emmanuel	PERSON
gujaf-427	468	2	2016	CARDINAL
gujaf-427	469	1	nigeria	GPE
gujaf-427	470	1	46(1	CARDINAL
gujaf-427	470	2	12	CARDINAL
gujaf-427	470	3	34	CARDINAL
gujaf-427	471	1	s.	PERSON
gujaf-427	471	2	m. t.	PERSON
gujaf-427	471	3	n. a.	PERSON
gujaf-427	471	4	oghenekparobo	GPE
gujaf-427	471	5	e. a.	PERSON
gujaf-427	471	6	j.	PERSON
gujaf-427	471	7	2024	CARDINAL
gujaf-427	472	1	nigeria	GPE
gujaf-427	473	1	journal of ecohumanism	ORG
gujaf-427	473	2	3(6	CARDINAL
gujaf-427	473	3	1019–1033	CARDINAL
gujaf-427	474	1	eyamu	PERSON
gujaf-427	474	2	e. o.	PERSON
gujaf-427	474	3	e. o., & osuji	ORG
gujaf-427	474	4	c. c.	PERSON
gujaf-427	474	5	2024	CARDINAL
gujaf-427	475	1	treasury	ORG
gujaf-427	475	2	nigeria	GPE
gujaf-427	476	1	gulf journal of advance business research	ORG
gujaf-427	476	2	2(1	CARDINAL
gujaf-427	476	3	68–77	DATE
gujaf-427	477	1	gusau journal of accounting	ORG
gujaf-427	477	2	vol.6	NORP
gujaf-427	477	3	2, april	DATE
gujaf-427	477	4	2025	CARDINAL
gujaf-427	477	5	r. o., & aminu	ORG
gujaf-427	477	6	d. b.	PERSON
gujaf-427	477	7	2020	DATE
gujaf-427	478	1	nigeria	GPE
gujaf-427	479	1	icheke journal	ORG
gujaf-427	479	2	1–20	CARDINAL
gujaf-427	480	1	ibrahim	PERSON
gujaf-427	480	2	s.	PERSON
gujaf-427	480	3	2024	CARDINAL
gujaf-427	481	1	nigeria	GPE
gujaf-427	482	1	polac international journal of economics & management	ORG
gujaf-427	483	1	ifeoma	ORG
gujaf-427	483	2	m. o.	PERSON
gujaf-427	483	3	leonard	PERSON
gujaf-427	483	4	n.	ORG
gujaf-427	483	5	2022	CARDINAL
gujaf-427	484	1	nigeria	GPE
gujaf-427	485	1	journal of public administration	ORG
gujaf-427	485	2	4(1	CARDINAL
gujaf-427	485	3	266–277	CARDINAL
gujaf-427	486	1	janny	PERSON
gujaf-427	486	2	j., & nurhastuty	ORG
gujaf-427	486	3	k. w.	PERSON
gujaf-427	486	4	2024	CARDINAL
gujaf-427	488	1	indonesian	NORP
gujaf-427	488	2	sharia economics	ORG
gujaf-427	488	3	7(3	CARDINAL
gujaf-427	488	4	6016–6031	CARDINAL
gujaf-427	489	1	komolo	PERSON
gujaf-427	489	2	n.	PERSON
gujaf-427	489	3	2019	DATE
gujaf-427	490	1	kisii county	GPE
gujaf-427	490	2	kenya	GPE
gujaf-427	491	1	international journal of social sciences	ORG
gujaf-427	491	2	2(3	CARDINAL
gujaf-427	491	3	235–240	CARDINAL
gujaf-427	492	1	larson	ORG
gujaf-427	492	2	m. c.	PERSON
gujaf-427	492	3	2007	DATE
gujaf-427	494	1	a. shah	PERSON
gujaf-427	495	1	the world bank	ORG
gujaf-427	496	1	nkem, u. h., & onuorah	ORG
gujaf-427	496	2	j. k.	PERSON
gujaf-427	496	3	2024	CARDINAL
gujaf-427	497	1	nigeria	GPE
gujaf-427	498	1	journal of accounting	ORG
gujaf-427	498	2	157–169	CARDINAL
gujaf-427	499	1	l. c.	PERSON
gujaf-427	499	2	ordu	GPE
gujaf-427	499	3	f. u.	PERSON
gujaf-427	499	4	2020	DATE
gujaf-427	500	1	treasury	ORG
gujaf-427	500	2	nigeria	GPE
gujaf-427	501	1	283–292	CARDINAL
gujaf-427	502	1	obaretin	PERSON
gujaf-427	502	2	a. r.	PERSON
gujaf-427	502	3	j. o., & olufem	ORG
gujaf-427	503	1	2024	CARDINAL
gujaf-427	504	1	nigeria	GPE
gujaf-427	505	1	journal of accounting	ORG
gujaf-427	505	2	1–13	CARDINAL
gujaf-427	506	1	ochenni	GPE
gujaf-427	506	2	s.	PERSON
gujaf-427	506	3	2016	CARDINAL
gujaf-427	507	1	treasury	ORG
gujaf-427	507	2	nigeria	GPE
gujaf-427	508	1	anan	GPE
gujaf-427	509	1	f. o.	PERSON
gujaf-427	509	2	o. a.	PERSON
gujaf-427	509	3	2019	DATE
gujaf-427	510	1	treasury	ORG
gujaf-427	510	2	dmbs	ORG
gujaf-427	510	3	nigeria	GPE
gujaf-427	511	1	332–347	CARDINAL
gujaf-427	512	1	o. i.	PERSON
gujaf-427	512	2	i. j.	PERSON
gujaf-427	512	3	q. d.	PERSON
gujaf-427	512	4	d. b.	PERSON
gujaf-427	512	5	t. a.	PERSON
gujaf-427	512	6	2024	CARDINAL
gujaf-427	513	1	nigeria	GPE
gujaf-427	514	1	international journal of economics	ORG
gujaf-427	514	2	14(6	DATE
gujaf-427	514	3	327–338	CARDINAL
gujaf-427	515	1	e. o.	PERSON
gujaf-427	515	2	2021	CARDINAL
gujaf-427	516	1	nigeria	GPE
gujaf-427	517	1	global journal of political science and administration	ORG
gujaf-427	517	2	9(4	CARDINAL
gujaf-427	517	3	16–43	CARDINAL
gujaf-427	518	1	onodugo, v. a.	ORG
gujaf-427	518	2	2021	CARDINAL
gujaf-427	519	1	nigeria	GPE
gujaf-427	519	2	between 2000 and 2015	CARDINAL
gujaf-427	520	1	sumerianz journal of economics	ORG
gujaf-427	520	2	21(1	CARDINAL
gujaf-427	520	3	20–45	CARDINAL
gujaf-427	521	1	gusau journal of accounting	ORG
gujaf-427	521	2	vol.6	NORP
gujaf-427	521	3	2, april,	DATE
gujaf-427	521	4	2025	CARDINAL
gujaf-427	521	5	265	CARDINAL
gujaf-427	521	6	p. c., & okoye	ORG
gujaf-427	521	7	2019	DATE
gujaf-427	522	1	nigeria	GPE
gujaf-427	523	1	3(6	CARDINAL
gujaf-427	523	2	839–852	CARDINAL
gujaf-427	523	3	osiegbu	GPE
gujaf-427	523	4	p. i.	PERSON
gujaf-427	523	5	a. c.	PERSON
gujaf-427	523	6	i.	PERSON
gujaf-427	523	7	2010	DATE
gujaf-427	525	1	c. m. global co. ltd.	ORG
gujaf-427	525	2	owolabi	ORG
gujaf-427	525	3	s. a.	PERSON
gujaf-427	525	4	odunlade, o. a., & izang	FAC
gujaf-427	525	5	j. u.	PERSON
gujaf-427	525	6	2022	CARDINAL
gujaf-427	526	1	nigeria	GPE
gujaf-427	527	1	journal of finance	ORG
gujaf-427	527	2	10(3	CARDINAL
gujaf-427	527	3	151–159	CARDINAL
gujaf-427	528	1	sadiq	PERSON
gujaf-427	528	2	y. a.	PERSON
gujaf-427	528	3	abdullahi	GPE
gujaf-427	528	4	2024	CARDINAL
gujaf-427	529	1	treasury	ORG
gujaf-427	529	2	the university of jos, nigeria	ORG
gujaf-427	530	1	kashere journal of politics	ORG
gujaf-427	530	2	2(1	CARDINAL
gujaf-427	531	1	d. w.	PERSON
gujaf-427	531	2	santosa	GPE
gujaf-427	531	3	r. e. w. a.	PERSON
gujaf-427	531	4	2024	CARDINAL
gujaf-427	533	1	1(2	CARDINAL
gujaf-427	533	2	63–76	CARDINAL
gujaf-427	534	1	2024	CARDINAL
gujaf-427	536	1	islamic micro finance journal	ORG
gujaf-427	536	2	1(1	CARDINAL
gujaf-427	536	3	54–71	CARDINAL
gujaf-427	536	4	shehu, a.	PERSON
gujaf-427	536	5	2020	DATE
gujaf-427	537	1	nigerian	NORP
gujaf-427	538	1	8(7	CARDINAL
gujaf-427	538	2	1918	DATE
gujaf-427	538	3	1950	DATE
gujaf-427	539	1	sunday	DATE
gujaf-427	539	2	a. e.	PERSON
gujaf-427	539	3	2017	CARDINAL
gujaf-427	540	1	treasury	ORG
gujaf-427	540	2	nigeria	GPE
gujaf-427	541	1	iosr journal of business and management	ORG
gujaf-427	542	1	sunday	DATE
gujaf-427	542	2	e.	PERSON
gujaf-427	542	3	b. l.	PERSON
gujaf-427	542	4	ogar	PERSON
gujaf-427	542	5	n. r.	PERSON
gujaf-427	542	6	jacob, g., & blessing	PERSON
gujaf-427	542	7	i.	PERSON
gujaf-427	542	8	2021	CARDINAL
gujaf-427	543	1	treasury	ORG
gujaf-427	543	2	nigeria	GPE
gujaf-427	544	1	journal of business and	ORG
gujaf-427	544	2	19(8	CARDINAL
gujaf-427	545	1	m., & abayomi	ORG
gujaf-427	545	2	t.	GPE
gujaf-427	545	3	2011	DATE
gujaf-427	547	1	295	CARDINAL
gujaf-427	547	2	303	CARDINAL
gujaf-427	548	1	yauri	ORG
gujaf-427	548	2	a. r.	PERSON
gujaf-427	548	3	2021	CARDINAL
gujaf-427	549	1	nigerian	NORP
gujaf-427	549	2	kebbi state	ORG
gujaf-427	550	1	8(1	CARDINAL
gujaf-427	551	1	yusuf	PERSON
gujaf-427	551	2	m. b.	PERSON
gujaf-427	551	3	2016	DATE
gujaf-427	552	1	nigeria	GPE
gujaf-427	553	1	journal of finance	ORG
gujaf-427	553	2	164–170	CARDINAL