id	sid	eid	entity	type
gujaf-429	1	1	microsoft	ORG
gujaf-429	1	2	hassan gujaf vol	PERSON
gujaf-429	1	3	6	CARDINAL
gujaf-429	1	4	2 april	DATE
gujaf-429	1	5	hassan 2222[1][1	PERSON
gujaf-429	1	6	vol.6	NORP
gujaf-429	1	7	2, april,	DATE
gujaf-429	1	8	2025	CARDINAL
gujaf-429	1	9	266	CARDINAL
gujaf-429	2	1	west africa	GPE
gujaf-429	2	2	kayode david kolawole	PERSON
gujaf-429	2	3	financial sciences walter sisulu university	ORG
gujaf-429	2	4	5117	DATE
gujaf-429	2	5	south africa	GPE
gujaf-429	3	1	0000-0002-6704-2673	CARDINAL
gujaf-429	3	2	west african	NORP
gujaf-429	6	1	west africa	GPE
gujaf-429	7	1	west africa	GPE
gujaf-429	8	1	west africa	GPE
gujaf-429	9	1	west africa	GPE
gujaf-429	12	1	west african	NORP
gujaf-429	12	2	1.0	CARDINAL
gujaf-429	13	1	2020	DATE
gujaf-429	15	1	west africa	GPE
gujaf-429	16	1	west african	NORP
gujaf-429	16	2	recent years	DATE
gujaf-429	17	1	nigeria	GPE
gujaf-429	17	2	2016	DATE
gujaf-429	17	3	2020	DATE
gujaf-429	17	4	covid-19	PERSON
gujaf-429	17	5	2021	CARDINAL
gujaf-429	18	1	ghana	GPE
gujaf-429	18	2	december 2022	DATE
gujaf-429	18	3	ghana	GPE
gujaf-429	18	4	54.1%	PERCENT
gujaf-429	18	5	ghana	GPE
gujaf-429	19	1	sierra leone	PERSON
gujaf-429	19	2	liberia	GPE
gujaf-429	20	1	sierra leone	PERSON
gujaf-429	20	2	53.5%	PERCENT
gujaf-429	20	3	2022	CARDINAL
gujaf-429	20	4	46.2%	PERCENT
gujaf-429	20	5	2023	CARDINAL
gujaf-429	21	1	liberia	GPE
gujaf-429	21	2	58.8%	PERCENT
gujaf-429	21	3	2023	CARDINAL
gujaf-429	23	1	gusau journal of accounting	ORG
gujaf-429	23	2	vol.6	NORP
gujaf-429	23	3	2, april	DATE
gujaf-429	23	4	2025	CARDINAL
gujaf-429	23	5	267	CARDINAL
gujaf-429	24	1	nigeria	GPE
gujaf-429	24	2	2024	DATE
gujaf-429	25	1	ghana	GPE
gujaf-429	25	2	ghana	GPE
gujaf-429	25	3	2023	CARDINAL
gujaf-429	26	1	senegal	GPE
gujaf-429	26	2	côte d'ivoire	ORG
gujaf-429	26	3	west african	NORP
gujaf-429	26	4	2022	CARDINAL
gujaf-429	27	1	west african	NORP
gujaf-429	28	1	paul collier	PERSON
gujaf-429	28	2	jeffrey sachs	PERSON
gujaf-429	28	3	dani rodrik	PERSON
gujaf-429	28	4	joseph stiglitz	PERSON
gujaf-429	28	5	ngozi okonjoiweala	PERSON
gujaf-429	28	6	the world bank	ORG
gujaf-429	28	7	african development bank	ORG
gujaf-429	28	8	afdb	PERSON
gujaf-429	28	9	united nations economic commission	ORG
gujaf-429	28	10	africa	LOC
gujaf-429	29	1	west africa	GPE
gujaf-429	29	2	oecd	ORG
gujaf-429	29	3	2022	CARDINAL
gujaf-429	30	1	united nations economic commission	ORG
gujaf-429	30	2	africa	LOC
gujaf-429	30	3	2023	CARDINAL
gujaf-429	31	1	paul romer	PERSON
gujaf-429	31	2	robert lucas	PERSON
gujaf-429	31	3	the 1980s and 1990s	DATE
gujaf-429	32	1	romer	PERSON
gujaf-429	32	2	1990	DATE
gujaf-429	32	3	2019	DATE
gujaf-429	33	1	1988	DATE
gujaf-429	33	2	faggian	NORP
gujaf-429	33	3	2019	DATE
gujaf-429	35	1	nwaiwu	GPE
gujaf-429	35	2	2024	DATE
gujaf-429	36	1	west africa	GPE
gujaf-429	36	2	2023	CARDINAL
gujaf-429	38	1	2024	DATE
gujaf-429	39	1	nwaiwu	GPE
gujaf-429	39	2	2024	DATE
gujaf-429	41	1	singh & siddiqui	ORG
gujaf-429	41	2	gusau journal of accounting	ORG
gujaf-429	41	3	vol.6	NORP
gujaf-429	41	4	2, april	DATE
gujaf-429	41	5	2025	CARDINAL
gujaf-429	42	1	west african	NORP
gujaf-429	43	1	iqbal et al.	PERSON
gujaf-429	43	2	2022	CARDINAL
gujaf-429	45	1	singh & siddiqui	ORG
gujaf-429	45	2	2023	CARDINAL
gujaf-429	46	1	2024	CARDINAL
gujaf-429	47	1	eshun	PERSON
gujaf-429	47	2	2025	CARDINAL
gujaf-429	47	3	west african	NORP
gujaf-429	47	4	2000	DATE
gujaf-429	47	5	2018	DATE
gujaf-429	51	1	2024	CARDINAL
gujaf-429	51	2	west africa	GPE
gujaf-429	51	3	1980	DATE
gujaf-429	51	4	2020	DATE
gujaf-429	56	1	2024	CARDINAL
gujaf-429	56	2	four	CARDINAL
gujaf-429	56	3	nigeria	GPE
gujaf-429	56	4	ghana	GPE
gujaf-429	56	5	gambia	GPE
gujaf-429	56	6	côte d’ivoire	ORG
gujaf-429	56	7	1986	DATE
gujaf-429	56	8	2022	CARDINAL
gujaf-429	56	9	gls	ORG
gujaf-429	59	1	irewole	PERSON
gujaf-429	59	2	2024	CARDINAL
gujaf-429	59	3	fdi	ORG
gujaf-429	59	4	29	CARDINAL
gujaf-429	59	5	african	NORP
gujaf-429	59	6	1991	DATE
gujaf-429	59	7	2019	CARDINAL
gujaf-429	60	1	fdi	ORG
gujaf-429	61	1	africa	LOC
gujaf-429	62	1	gusau journal of accounting	ORG
gujaf-429	62	2	vol.6	NORP
gujaf-429	62	3	2, april	DATE
gujaf-429	62	4	2025	CARDINAL
gujaf-429	62	5	269 celik	QUANTITY
gujaf-429	63	1	2024	CARDINAL
gujaf-429	63	2	six	CARDINAL
gujaf-429	63	3	african	NORP
gujaf-429	63	4	1991	DATE
gujaf-429	63	5	2019	DATE
gujaf-429	66	1	african	NORP
gujaf-429	67	1	genevieve et al	PERSON
gujaf-429	68	1	2023	CARDINAL
gujaf-429	68	2	african	NORP
gujaf-429	68	3	1980	DATE
gujaf-429	68	4	2020	DATE
gujaf-429	71	1	african	NORP
gujaf-429	72	1	azolibe	ORG
gujaf-429	72	2	2023	CARDINAL
gujaf-429	72	3	two	CARDINAL
gujaf-429	72	4	african	NORP
gujaf-429	72	5	2003	DATE
gujaf-429	72	6	2018	DATE
gujaf-429	73	1	granger causality	PERSON
gujaf-429	77	1	al shams & ashraf	ORG
gujaf-429	77	2	2023	CARDINAL
gujaf-429	77	3	south asian	NORP
gujaf-429	78	1	bangladesh	GPE
gujaf-429	78	2	india	GPE
gujaf-429	78	3	pakistan	GPE
gujaf-429	78	4	1980	DATE
gujaf-429	78	5	2020	DATE
gujaf-429	81	1	south asia	LOC
gujaf-429	82	1	3.0	CARDINAL
gujaf-429	82	2	six	CARDINAL
gujaf-429	82	3	west african	NORP
gujaf-429	82	4	nigeria	GPE
gujaf-429	82	5	ghana	GPE
gujaf-429	82	6	côte d'ivoire	ORG
gujaf-429	82	7	senegal	GPE
gujaf-429	82	8	sierra leone	PERSON
gujaf-429	82	9	liberia	GPE
gujaf-429	82	10	1990	DATE
gujaf-429	82	11	2023	CARDINAL
gujaf-429	83	1	two	CARDINAL
gujaf-429	83	2	the world bank’s	ORG
gujaf-429	83	3	cbn	ORG
gujaf-429	85	1	this gusau journal of accounting	ORG
gujaf-429	85	2	vol.6	NORP
gujaf-429	85	3	2, april,	DATE
gujaf-429	85	4	2025	CARDINAL
gujaf-429	85	5	270	CARDINAL
gujaf-429	85	6	hausman	PERSON
gujaf-429	90	1	1	CARDINAL
gujaf-429	91	1	4.0	CARDINAL
gujaf-429	91	2	1	CARDINAL
gujaf-429	91	3	58.70	CARDINAL
gujaf-429	91	4	3.85	MONEY
gujaf-429	91	5	27.09	CARDINAL
gujaf-429	91	6	5.59 61.00 max	QUANTITY
gujaf-429	92	1	574.00	CARDINAL
gujaf-429	92	2	103.34 822.00 min	MONEY
gujaf-429	92	3	0.13	CARDINAL
gujaf-429	92	4	0.03	CARDINAL
gujaf-429	92	5	22.97	CARDINAL
gujaf-429	92	6	13.72	CARDINAL
gujaf-429	92	7	60.27	CARDINAL
gujaf-429	93	1	118.00	CARDINAL
gujaf-429	93	2	242.50	CARDINAL
gujaf-429	93	3	7.56 12.69	CARDINAL
gujaf-429	93	4	16.22	CARDINAL
gujaf-429	93	5	168.00	CARDINAL
gujaf-429	94	1	204	CARDINAL
gujaf-429	94	2	204	CARDINAL
gujaf-429	94	3	204	CARDINAL
gujaf-429	94	4	204	CARDINAL
gujaf-429	94	5	204	CARDINAL
gujaf-429	94	6	204	CARDINAL
gujaf-429	94	7	204	CARDINAL
gujaf-429	94	8	204	CARDINAL
gujaf-429	94	9	2025	CARDINAL
gujaf-429	95	1	1	CARDINAL
gujaf-429	95	2	six	CARDINAL
gujaf-429	95	3	west african	NORP
gujaf-429	95	4	nigeria	GPE
gujaf-429	95	5	ghana	GPE
gujaf-429	95	6	côte d'ivoire	ORG
gujaf-429	95	7	senegal	GPE
gujaf-429	95	8	sierra leone	PERSON
gujaf-429	95	9	liberia	GPE
gujaf-429	95	10	the period 1990	DATE
gujaf-429	95	11	2023	CARDINAL
gujaf-429	96	1	approximately $58.70 billion	MONEY
gujaf-429	97	1	574.00	MONEY
gujaf-429	97	2	0.13	MONEY
gujaf-429	97	3	nigeria	GPE
gujaf-429	98	1	118.00	MONEY
gujaf-429	99	1	annual	DATE
gujaf-429	99	2	9.77%	PERCENT
gujaf-429	100	1	72.84%	PERCENT
gujaf-429	100	2	gusau journal of accounting	ORG
gujaf-429	100	3	vol.6	NORP
gujaf-429	100	4	2, april	DATE
gujaf-429	100	5	2025 271	QUANTITY
gujaf-429	100	6	-9.80%	PERCENT
gujaf-429	101	1	12.24%	PERCENT
gujaf-429	102	1	216.56	CARDINAL
gujaf-429	102	2	0.03	CARDINAL
gujaf-429	102	3	732.40	CARDINAL
gujaf-429	102	4	242.50	CARDINAL
gujaf-429	104	1	ghana	GPE
gujaf-429	104	2	nigeria	GPE
gujaf-429	105	1	3.85%	PERCENT
gujaf-429	106	1	27.17%	PERCENT
gujaf-429	107	1	8.78	CARDINAL
gujaf-429	108	1	58.63%	PERCENT
gujaf-429	109	1	116.05%	PERCENT
gujaf-429	109	2	22.97%	PERCENT
gujaf-429	110	1	20.28	CARDINAL
gujaf-429	111	1	$27.09 billion	MONEY
gujaf-429	111	2	$35.62 billion	MONEY
gujaf-429	113	1	7.56	CARDINAL
gujaf-429	113	2	12.69	CARDINAL
gujaf-429	114	1	5.59%	PERCENT
gujaf-429	115	1	103.34%	PERCENT
gujaf-429	115	2	16.22	CARDINAL
gujaf-429	116	1	gex	ORG
gujaf-429	116	2	about $61.00 billion	MONEY
gujaf-429	116	3	60.27	MONEY
gujaf-429	116	4	822.00	MONEY
gujaf-429	116	5	168.00	MONEY
gujaf-429	117	1	2	CARDINAL
gujaf-429	117	2	1	CARDINAL
gujaf-429	117	3	0.14 1 1.14	MONEY
gujaf-429	117	4	0.05	CARDINAL
gujaf-429	117	5	1 1.08	CARDINAL
gujaf-429	117	6	0.05 -0.30 -0.02 1 1.04	MONEY
gujaf-429	117	7	0.06	CARDINAL
gujaf-429	117	8	1 4.48	CARDINAL
gujaf-429	117	9	0.57	CARDINAL
gujaf-429	117	10	0.57 0.25	CARDINAL
gujaf-429	117	11	0.06	CARDINAL
gujaf-429	117	12	1 1.05	CARDINAL
gujaf-429	117	13	gex -0.17 -0.10 -0.16 0.09 -0.23	ORG
gujaf-429	117	14	0.07	CARDINAL
gujaf-429	117	15	1 1.03	CARDINAL
gujaf-429	117	16	2025	CARDINAL
gujaf-429	118	1	2	CARDINAL
gujaf-429	119	1	0.14	CARDINAL
gujaf-429	119	2	0.05	CARDINAL
gujaf-429	119	3	0.05	CARDINAL
gujaf-429	119	4	0.66	CARDINAL
gujaf-429	119	5	0.57	CARDINAL
gujaf-429	119	6	0.57	CARDINAL
gujaf-429	119	7	gusau journal of accounting	ORG
gujaf-429	119	8	vol.6	NORP
gujaf-429	119	9	2, april	DATE
gujaf-429	119	10	2025	CARDINAL
gujaf-429	119	11	272 0.12	CARDINAL
gujaf-429	119	12	gex	ORG
gujaf-429	120	1	gex	ORG
gujaf-429	120	2	-0.10	CARDINAL
gujaf-429	120	3	0.27	CARDINAL
gujaf-429	120	4	0.12	CARDINAL
gujaf-429	120	5	0.25	CARDINAL
gujaf-429	121	1	-0.06	CARDINAL
gujaf-429	121	2	fdi	ORG
gujaf-429	121	3	gex	ORG
gujaf-429	121	4	0.06	CARDINAL
gujaf-429	122	1	0.05	CARDINAL
gujaf-429	122	2	fdi	ORG
gujaf-429	122	3	0.06	CARDINAL
gujaf-429	122	4	gex	ORG
gujaf-429	122	5	0.09	CARDINAL
gujaf-429	122	6	-0.03	CARDINAL
gujaf-429	123	1	0.73	CARDINAL
gujaf-429	123	2	0.85	CARDINAL
gujaf-429	123	3	gex	ORG
gujaf-429	124	1	0.53	CARDINAL
gujaf-429	124	2	gex	ORG
gujaf-429	125	1	gex	ORG
gujaf-429	125	2	0.07	CARDINAL
gujaf-429	125	3	-0.03	CARDINAL
gujaf-429	126	1	fdi	ORG
gujaf-429	126	2	gex	ORG
gujaf-429	126	3	0.41	CARDINAL
gujaf-429	127	1	0.85	CARDINAL
gujaf-429	127	2	0.73	CARDINAL
gujaf-429	128	1	4.2	CARDINAL
gujaf-429	129	1	shrestha	GPE
gujaf-429	129	2	2020	DATE
gujaf-429	129	3	between 1 and 5	CARDINAL
gujaf-429	129	4	5	CARDINAL
gujaf-429	130	1	10	CARDINAL
gujaf-429	130	2	4.48	CARDINAL
gujaf-429	134	1	3	CARDINAL
gujaf-429	134	2	4	CARDINAL
gujaf-429	135	1	3	CARDINAL
gujaf-429	135	2	ips llc	ORG
gujaf-429	135	3	0.0000	CARDINAL
gujaf-429	136	1	0.0026	CARDINAL
gujaf-429	136	2	0.0000	CARDINAL
gujaf-429	136	3	0.0410	CARDINAL
gujaf-429	136	4	0.0070	CARDINAL
gujaf-429	136	5	0.0000	CARDINAL
gujaf-429	136	6	0.0001	CARDINAL
gujaf-429	136	7	0.0000	CARDINAL
gujaf-429	136	8	0.0000	CARDINAL
gujaf-429	136	9	0.0000	CARDINAL
gujaf-429	136	10	0.0000	CARDINAL
gujaf-429	136	11	0.0000	CARDINAL
gujaf-429	136	12	fdi	ORG
gujaf-429	136	13	0.0000	CARDINAL
gujaf-429	136	14	0.0000 gex -3.49732 0.0002 -4.14473	QUANTITY
gujaf-429	136	15	0.0000	CARDINAL
gujaf-429	136	16	vol.6	NORP
gujaf-429	136	17	2, april	DATE
gujaf-429	136	18	2025	CARDINAL
gujaf-429	136	19	273	CARDINAL
gujaf-429	136	20	2025	CARDINAL
gujaf-429	136	21	3	CARDINAL
gujaf-429	136	22	levin	PERSON
gujaf-429	136	23	lin	PERSON
gujaf-429	136	24	chu	GPE
gujaf-429	136	25	llc	GPE
gujaf-429	138	1	ips	ORG
gujaf-429	138	2	0.0026	CARDINAL
gujaf-429	138	3	0.0000	CARDINAL
gujaf-429	139	1	gex	ORG
gujaf-429	139	2	first	ORDINAL
gujaf-429	139	3	0.05	CARDINAL
gujaf-429	140	1	llc	GPE
gujaf-429	140	2	first	ORDINAL
gujaf-429	142	1	i(1	PERSON
gujaf-429	143	1	4	CARDINAL
gujaf-429	143	2	johansen fisher	PERSON
gujaf-429	143	3	fisher	ORG
gujaf-429	144	1	fisher	PERSON
gujaf-429	146	1	max-eigen	PERSON
gujaf-429	147	1	74.90	CARDINAL
gujaf-429	147	2	0.0000	MONEY
gujaf-429	147	3	1 101.5	CARDINAL
gujaf-429	147	4	2	CARDINAL
gujaf-429	147	5	3 28.52	CARDINAL
gujaf-429	147	6	0.0111	ORG
gujaf-429	147	7	4 17.61	CARDINAL
gujaf-429	147	8	5	CARDINAL
gujaf-429	147	9	6 5.207 0.2667	MONEY
gujaf-429	147	10	0.6125	MONEY
gujaf-429	147	11	0.2718 5.768	MONEY
gujaf-429	147	12	8 2.161	CARDINAL
gujaf-429	147	13	0.7061	ORG
gujaf-429	147	14	2025	CARDINAL
gujaf-429	148	1	4	CARDINAL
gujaf-429	148	2	johansen fisher	PERSON
gujaf-429	150	1	max-eigen	PERSON
gujaf-429	150	2	1%	PERCENT
gujaf-429	150	3	4	CARDINAL
gujaf-429	150	4	less than 0.05	CARDINAL
gujaf-429	151	1	at least five	CARDINAL
gujaf-429	152	1	4	CARDINAL
gujaf-429	152	2	0.05	CARDINAL
gujaf-429	153	1	six	CARDINAL
gujaf-429	153	2	west african	NORP
gujaf-429	153	3	1990–2023	CARDINAL
gujaf-429	154	1	gusau journal of accounting	ORG
gujaf-429	154	2	vol.6	NORP
gujaf-429	154	3	2, april	DATE
gujaf-429	154	4	2025	CARDINAL
gujaf-429	154	5	274 hausman	QUANTITY
gujaf-429	154	6	5	CARDINAL
gujaf-429	154	7	chi-sq	PERSON
gujaf-429	154	8	chi-sq	PERSON
gujaf-429	154	9	d.f.	PERSON
gujaf-429	154	10	14.538331	CARDINAL
gujaf-429	154	11	2025	CARDINAL
gujaf-429	154	12	5	CARDINAL
gujaf-429	155	1	14.5383	CARDINAL
gujaf-429	155	2	8 degrees	QUANTITY
gujaf-429	155	3	0.0688	CARDINAL
gujaf-429	156	1	0.05	CARDINAL
gujaf-429	157	1	johansen fisher	PERSON
gujaf-429	157	2	4.4	CARDINAL
gujaf-429	158	1	six	CARDINAL
gujaf-429	158	2	west african	NORP
gujaf-429	158	3	1990	DATE
gujaf-429	158	4	2023	CARDINAL
gujaf-429	159	1	hausman	PERSON
gujaf-429	160	1	six	CARDINAL
gujaf-429	160	2	west african	NORP
gujaf-429	160	3	1990	DATE
gujaf-429	160	4	2023	CARDINAL
gujaf-429	161	1	6	CARDINAL
gujaf-429	162	1	0.14	CARDINAL
gujaf-429	162	2	0.22 0.83	CARDINAL
gujaf-429	162	3	0.02	CARDINAL
gujaf-429	162	4	1.04	CARDINAL
gujaf-429	162	5	1.73	CARDINAL
gujaf-429	162	6	1.01 1.71 0.09	QUANTITY
gujaf-429	162	7	3.59 1.42 2.52 0.01	QUANTITY
gujaf-429	162	8	1.86 1.23	CARDINAL
gujaf-429	162	9	0.44	CARDINAL
gujaf-429	162	10	0.55	CARDINAL
gujaf-429	162	11	-0.06 0.05	CARDINAL
gujaf-429	162	12	0.26	CARDINAL
gujaf-429	162	13	28.10	CARDINAL
gujaf-429	162	14	vol.6	NORP
gujaf-429	162	15	2, april	DATE
gujaf-429	162	16	2025	CARDINAL
gujaf-429	162	17	275	CARDINAL
gujaf-429	162	18	0.48	CARDINAL
gujaf-429	162	19	0.45	CARDINAL
gujaf-429	162	20	21.46	CARDINAL
gujaf-429	162	21	0.00	CARDINAL
gujaf-429	162	22	87.50	CARDINAL
gujaf-429	162	23	durbin-watson	ORG
gujaf-429	162	24	0.23	CARDINAL
gujaf-429	162	25	204	CARDINAL
gujaf-429	162	26	1990–2023	CARDINAL
gujaf-429	162	27	6	CARDINAL
gujaf-429	162	28	2025	DATE
gujaf-429	163	1	6	CARDINAL
gujaf-429	163	2	six	CARDINAL
gujaf-429	163	3	west african	NORP
gujaf-429	163	4	1990	DATE
gujaf-429	163	5	2023	CARDINAL
gujaf-429	164	1	gex	ORG
gujaf-429	165	1	0.14	CARDINAL
gujaf-429	165	2	0.02	CARDINAL
gujaf-429	165	3	1.04	CARDINAL
gujaf-429	165	4	1.73	CARDINAL
gujaf-429	165	5	3.59	CARDINAL
gujaf-429	165	6	1.86	CARDINAL
gujaf-429	166	1	one	CARDINAL
gujaf-429	167	1	gex	ORG
gujaf-429	167	2	-0.26	ORG
gujaf-429	167	3	-0.06	CARDINAL
gujaf-429	168	1	six	CARDINAL
gujaf-429	168	2	west african	NORP
gujaf-429	168	3	1990	DATE
gujaf-429	168	4	2023	CARDINAL
gujaf-429	173	1	0	CARDINAL
gujaf-429	173	2	0	CARDINAL
gujaf-429	175	1	0	CARDINAL
gujaf-429	175	2	0	CARDINAL
gujaf-429	176	1	gusau journal of accounting	ORG
gujaf-429	176	2	vol.6	NORP
gujaf-429	176	3	2, april	DATE
gujaf-429	176	4	2025 276	QUANTITY
gujaf-429	176	5	5%	PERCENT
gujaf-429	176	6	0.01	CARDINAL
gujaf-429	178	1	5%	PERCENT
gujaf-429	178	2	0.83	CARDINAL
gujaf-429	178	3	0.47	CARDINAL
gujaf-429	178	4	0.18	CARDINAL
gujaf-429	178	5	0.09	CARDINAL
gujaf-429	178	6	0.13	CARDINAL
gujaf-429	178	7	0.55	CARDINAL
gujaf-429	178	8	0.26	CARDINAL
gujaf-429	180	1	six	CARDINAL
gujaf-429	180	2	west african	NORP
gujaf-429	181	1	0.48	CARDINAL
gujaf-429	181	2	approximately 48%	PERCENT
gujaf-429	182	1	0.45	CARDINAL
gujaf-429	183	1	21.46	CARDINAL
gujaf-429	183	2	0.00	CARDINAL
gujaf-429	183	3	zero	CARDINAL
gujaf-429	184	1	5	CARDINAL
gujaf-429	184	2	six	CARDINAL
gujaf-429	184	3	west african	NORP
gujaf-429	187	1	west africa	GPE
gujaf-429	194	1	2023	CARDINAL
gujaf-429	195	1	nigeria	GPE
gujaf-429	196	1	humanities	ORG
gujaf-429	196	2	social sciences communications	ORG
gujaf-429	196	3	10(1	CARDINAL
gujaf-429	196	4	1-13	DATE
gujaf-429	198	1	gusau journal of accounting	ORG
gujaf-429	198	2	vol.6	NORP
gujaf-429	198	3	2, april	DATE
gujaf-429	198	4	2025 277 abdwlglil	QUANTITY
gujaf-429	198	5	n. m.	PERSON
gujaf-429	198	6	s. f.	PERSON
gujaf-429	198	7	2024	CARDINAL
gujaf-429	200	1	34(1	CARDINAL
gujaf-429	200	2	1-18	CARDINAL
gujaf-429	201	1	acemoglu	ORG
gujaf-429	201	2	d., & restrepo	ORG
gujaf-429	201	3	2019	DATE
gujaf-429	203	1	3-30	CARDINAL
gujaf-429	204	1	https://www.aeaweb.org/articles?id=10.1257/jep.33.2.3 adam	PERSON
gujaf-429	204	2	i.	PERSON
gujaf-429	204	3	trauner	PERSON
gujaf-429	204	4	f.	PERSON
gujaf-429	204	5	jegen, l., & roos	ORG
gujaf-429	204	6	2020	DATE
gujaf-429	205	1	west african	NORP
gujaf-429	205	2	eu	ORG
gujaf-429	207	1	3101–3118	CARDINAL
gujaf-429	208	1	afolabi	GPE
gujaf-429	208	2	n.j.a.	ORG
gujaf-429	208	3	joe-akunne	PERSON
gujaf-429	208	4	n.i.	GPE
gujaf-429	208	5	2024	CARDINAL
gujaf-429	208	6	africa	LOC
gujaf-429	208	7	the african continental free trade area	ORG
gujaf-429	208	8	23(3	CARDINAL
gujaf-429	211	1	al shams	PERSON
gujaf-429	211	2	t. m.	GPE
gujaf-429	211	3	a.	PERSON
gujaf-429	211	4	2023	CARDINAL
gujaf-429	212	1	south asian	NORP
gujaf-429	213	1	abc	ORG
gujaf-429	214	1	11	CARDINAL
gujaf-429	214	2	9	CARDINAL
gujaf-429	215	1	https://www.researchgate.net/profile/aysha-ashraf-4/publication/377222493	CARDINAL
gujaf-429	215	2	s. a.	PERSON
gujaf-429	215	3	2019	DATE
gujaf-429	216	1	africa	LOC
gujaf-429	216	2	ecowas study	ORG
gujaf-429	217	1	international economic journal	ORG
gujaf-429	217	2	34(1	CARDINAL
gujaf-429	217	3	100–124	CARDINAL
gujaf-429	218	1	anderu	GPE
gujaf-429	218	2	k. s.	PERSON
gujaf-429	218	3	k. o.	PERSON
gujaf-429	218	4	2023	CARDINAL
gujaf-429	219	1	nigeria	GPE
gujaf-429	220	1	dan pembangunan daerah	PERSON
gujaf-429	220	2	11(2	CARDINAL
gujaf-429	220	3	129	CARDINAL
gujaf-429	221	1	asghar	PERSON
gujaf-429	221	2	m., chaudhry	PERSON
gujaf-429	221	3	i. s.	PERSON
gujaf-429	221	4	s.	PERSON
gujaf-429	221	5	2024	CARDINAL
gujaf-429	223	1	15(1	CARDINAL
gujaf-429	223	2	4356-4382	CARDINAL
gujaf-429	224	1	s., meniago	ORG
gujaf-429	224	2	c. & salahodjaev	ORG
gujaf-429	224	3	r.	PERSON
gujaf-429	224	4	2023	CARDINAL
gujaf-429	224	5	tfp	PERSON
gujaf-429	224	6	18 no. 11	CARDINAL
gujaf-429	225	1	5087-5108	DATE
gujaf-429	226	1	https://doi.org/10.1108/ijoem-10-2018-0547 avouba	PERSON
gujaf-429	226	2	f. n.	PERSON
gujaf-429	226	3	akougbe, a., & ondze	ORG
gujaf-429	226	4	c. l. i. l. n.	PERSON
gujaf-429	226	5	2022	CARDINAL
gujaf-429	227	1	africa	LOC
gujaf-429	227	2	west african	NORP
gujaf-429	228	1	economics & finance	ORG
gujaf-429	229	1	c.b.	GPE
gujaf-429	231	1	2023	CARDINAL
gujaf-429	232	1	two	CARDINAL
gujaf-429	232	2	african	NORP
gujaf-429	232	3	39	CARDINAL
gujaf-429	233	1	2	CARDINAL
gujaf-429	233	2	322339	DATE
gujaf-429	234	1	https://doi.org/10.1108/jeas-01-2021-0004 bakari	PERSON
gujaf-429	234	2	s. & tiba	ORG
gujaf-429	234	3	2019	DATE
gujaf-429	235	1	asian	NORP
gujaf-429	236	1	9	CARDINAL
gujaf-429	236	2	46-54	CARDINAL
gujaf-429	237	1	gusau journal of accounting	ORG
gujaf-429	237	2	vol.6	NORP
gujaf-429	237	3	2, april	DATE
gujaf-429	237	4	2025	CARDINAL
gujaf-429	237	5	278	CARDINAL
gujaf-429	237	6	bardi	GPE
gujaf-429	237	7	w., & hfaiedh	ORG
gujaf-429	237	8	m. a.	PERSON
gujaf-429	237	9	2021	CARDINAL
gujaf-429	239	1	18(4	CARDINAL
gujaf-429	239	2	847–868	CARDINAL
gujaf-429	240	1	m., etefia	ORG
gujaf-429	240	2	& ebong	ORG
gujaf-429	240	3	2024	CARDINAL
gujaf-429	241	1	west african	NORP
gujaf-429	241	2	west africa	GPE
gujaf-429	242	1	european journal of political science	ORG
gujaf-429	242	2	7(2	CARDINAL
gujaf-429	243	1	https://oapub.org/soc/index.php/ejpss/article/view/1772 bist	PERSON
gujaf-429	243	2	j. p.	PERSON
gujaf-429	243	3	2018	DATE
gujaf-429	244	1	16	CARDINAL
gujaf-429	244	2	african	NORP
gujaf-429	244	3	non-african	NORP
gujaf-429	245	1	economics & finance	ORG
gujaf-429	245	2	6(1	CARDINAL
gujaf-429	245	3	1449780	DATE
gujaf-429	246	1	canh	PERSON
gujaf-429	246	2	n.p.	GPE
gujaf-429	246	3	2018	DATE
gujaf-429	246	4	asian	NORP
gujaf-429	249	1	capoani	PERSON
gujaf-429	249	2	l.	PERSON
gujaf-429	249	3	2023	CARDINAL
gujaf-429	251	1	sn business & economics	ORG
gujaf-429	251	2	3(5	CARDINAL
gujaf-429	251	3	95	CARDINAL
gujaf-429	252	1	https://link.springer.com/article/10.1007/s43546-023-00461-0 capoani	PERSON
gujaf-429	252	2	l.	PERSON
gujaf-429	252	3	2024	CARDINAL
gujaf-429	254	1	the european journal	ORG
gujaf-429	254	2	31(3	CARDINAL
gujaf-429	254	3	487-520	CARDINAL
gujaf-429	254	4	https://www.tandfonline.com/doi/abs/10.1080/09672567.2024.2329064 celik, a.	PERSON
gujaf-429	254	5	bajja	GPE
gujaf-429	254	6	s.	PERSON
gujaf-429	254	7	h.	PERSON
gujaf-429	254	8	j., & bouyghrissi	ORG
gujaf-429	254	9	s.	PERSON
gujaf-429	254	10	2024	CARDINAL
gujaf-429	255	1	africa	LOC
gujaf-429	257	1	https://www.cell.com/heliyon/fulltext/s2405-8440(24)09570-7 charles, o. o.	PERSON
gujaf-429	257	2	sani	GPE
gujaf-429	257	3	i. u., & ayetigbo	ORG
gujaf-429	257	4	2024	CARDINAL
gujaf-429	258	1	nigeria	GPE
gujaf-429	260	1	150-164	CARDINAL
gujaf-429	261	1	india	GPE
gujaf-429	262	1	d. & davíðsdóttir	ORG
gujaf-429	262	2	2021	CARDINAL
gujaf-429	262	3	184	CARDINAL
gujaf-429	262	4	106996	DATE
gujaf-429	264	1	k. u.	PERSON
gujaf-429	264	2	h. h., & chan	ORG
gujaf-429	264	3	j. h.	PERSON
gujaf-429	264	4	2019	DATE
gujaf-429	265	1	west african	NORP
gujaf-429	266	1	the singapore economic review	ORG
gujaf-429	266	2	837–856	CARDINAL
gujaf-429	267	1	https://doi.org/10.1142/s0217590819500553 ejalonibu	PERSON
gujaf-429	267	2	g. l.	PERSON
gujaf-429	267	3	2024	CARDINAL
gujaf-429	268	1	nigeria	GPE
gujaf-429	269	1	palgrave macmillan	PERSON
gujaf-429	271	1	167–195	CARDINAL
gujaf-429	272	1	https://doi.org/10.1007/978-3-031-56695-0_10 eshun	PERSON
gujaf-429	272	2	r., & tweneboah	ORG
gujaf-429	272	3	2025	CARDINAL
gujaf-429	273	1	west african	NORP
gujaf-429	274	1	1–20	CARDINAL
gujaf-429	275	1	gusau journal of accounting	ORG
gujaf-429	275	2	vol.6	NORP
gujaf-429	275	3	2, april	DATE
gujaf-429	275	4	2025	CARDINAL
gujaf-429	275	5	279	CARDINAL
gujaf-429	275	6	c. i.	PERSON
gujaf-429	275	7	k. s.	PERSON
gujaf-429	275	8	umeuzuegbu, u., & ejefobihi	ORG
gujaf-429	275	9	2023	CARDINAL
gujaf-429	276	1	nigeria	GPE
gujaf-429	277	1	13(4	DATE
gujaf-429	277	2	1-19	CARDINAL
gujaf-429	278	1	r. j.	PERSON
gujaf-429	278	2	mueller	ORG
gujaf-429	278	3	a. i.	PERSON
gujaf-429	278	4	şahin, a., & topa	ORG
gujaf-429	278	5	2022	CARDINAL
gujaf-429	280	1	econometrica	PERSON
gujaf-429	280	2	1743-1779	DATE
gujaf-429	281	1	faggian	ORG
gujaf-429	281	2	a.	PERSON
gujaf-429	281	3	modrego	PERSON
gujaf-429	281	4	f., & mccann	ORG
gujaf-429	281	5	2019	DATE
gujaf-429	283	1	149	CARDINAL
gujaf-429	285	1	2019	DATE
gujaf-429	286	1	sierra leone	ORG
gujaf-429	287	1	21(4	DATE
gujaf-429	287	2	602	CARDINAL
gujaf-429	288	1	m., & colombo	ORG
gujaf-429	288	2	2023	CARDINAL
gujaf-429	289	1	africa	LOC
gujaf-429	292	1	https://doi.org/10.1108/s1745-886220230000017010 genevieve	PERSON
gujaf-429	292	2	frimpong	PERSON
gujaf-429	292	3	j. m.	PERSON
gujaf-429	292	4	m.	PERSON
gujaf-429	292	5	2023	CARDINAL
gujaf-429	293	1	africa	LOC
gujaf-429	294	1	economics & finance	ORG
gujaf-429	295	1	ghana	PERSON
gujaf-429	295	2	granger causality	PERSON
gujaf-429	296	1	15	CARDINAL
gujaf-429	297	1	simionescu	ORG
gujaf-429	297	2	l. n., &	PERSON
gujaf-429	297	3	o. s.	PERSON
gujaf-429	297	4	2019	DATE
gujaf-429	298	1	eastern european	ORG
gujaf-429	299	1	11(19	CARDINAL
gujaf-429	299	2	5421	DATE
gujaf-429	300	1	z. m.	PERSON
gujaf-429	300	2	2023	CARDINAL
gujaf-429	301	1	ghana	GPE
gujaf-429	301	2	morocco	GPE
gujaf-429	301	3	nigeria	GPE
gujaf-429	302	1	journal of economics	ORG
gujaf-429	302	2	15(1	CARDINAL
gujaf-429	302	3	1–11	CARDINAL
gujaf-429	303	1	m.	PERSON
gujaf-429	303	2	irewole	PERSON
gujaf-429	303	3	2024	CARDINAL
gujaf-429	303	4	africa	LOC
gujaf-429	303	5	1991–2019	CARDINAL
gujaf-429	303	6	african	NORP
gujaf-429	303	7	15	CARDINAL
gujaf-429	304	1	2	CARDINAL
gujaf-429	305	1	318330	DATE
gujaf-429	306	1	2025	DATE
gujaf-429	306	2	dan pendidikan	PERSON
gujaf-429	306	3	13(1	DATE
gujaf-429	307	1	1–10	TIME
gujaf-429	309	1	ibok	ORG
gujaf-429	309	2	s., & atayero	ORG
gujaf-429	309	3	a.	PERSON
gujaf-429	309	4	2022	CARDINAL
gujaf-429	310	1	ecowas	PERSON
gujaf-429	310	2	west africa	GPE
gujaf-429	312	1	119–132	CARDINAL
gujaf-429	313	1	j. y.	PERSON
gujaf-429	313	2	issah	PERSON
gujaf-429	313	3	o., & gyebi	ORG
gujaf-429	313	4	f. o.	PERSON
gujaf-429	313	5	2025	CARDINAL
gujaf-429	315	1	263283	DATE
gujaf-429	316	1	https://link.springer.com/chapter/10.1007/978-3-031-80744-2_16 gusau journal of accounting	ORG
gujaf-429	316	2	vol.6	NORP
gujaf-429	316	3	2, april	DATE
gujaf-429	316	4	iqbal	PERSON
gujaf-429	316	5	k.	PERSON
gujaf-429	316	6	sarfraz	GPE
gujaf-429	316	7	m., & khurshid	ORG
gujaf-429	316	8	n.	PERSON
gujaf-429	316	9	2022	CARDINAL
gujaf-429	318	1	31(3	CARDINAL
gujaf-429	318	2	1526–1535.https://doi.org/10.1002	CARDINAL
gujaf-429	318	3	m., & okim	ORG
gujaf-429	318	4	a.	PERSON
gujaf-429	318	5	2017	CARDINAL
gujaf-429	319	1	ecowas	GPE
gujaf-429	320	1	cbn	ORG
gujaf-429	320	2	8(1	CARDINAL
gujaf-429	320	3	23	CARDINAL
gujaf-429	321	1	https://www.econstor.eu/handle/10419/191700 jadhav	PERSON
gujaf-429	321	2	s., & ghosh	ORG
gujaf-429	321	3	i.	PERSON
gujaf-429	321	4	2024	CARDINAL
gujaf-429	322	1	1993–2021	CARDINAL
gujaf-429	323	1	59(1	CARDINAL
gujaf-429	323	2	26	CARDINAL
gujaf-429	324	1	https://journals.sagepub.com/doi/abs/10.1177/00157325221140154 kaczmarczyk	PERSON
gujaf-429	324	2	2023	CARDINAL
gujaf-429	326	1	70	CARDINAL
gujaf-429	326	2	87	DATE
gujaf-429	327	1	https://doi.org/10.1080/08911916.2023.2186054 lee	PERSON
gujaf-429	327	2	j., & mckibbin	ORG
gujaf-429	327	3	w. j. (	PERSON
gujaf-429	327	4	2018	DATE
gujaf-429	328	1	asia	LOC
gujaf-429	329	1	74	DATE
gujaf-429	329	2	247–263	CARDINAL
gujaf-429	330	1	https://doi.org/10.1016/j.econmod.2018.05.018 lee	PERSON
gujaf-429	330	2	s.j.	GPE
gujaf-429	330	3	kang	PERSON
gujaf-429	330	4	& lee	PERSON
gujaf-429	330	5	s.	PERSON
gujaf-429	330	6	2024	CARDINAL
gujaf-429	330	7	16(3	CARDINAL
gujaf-429	330	8	200074	CARDINAL
gujaf-429	332	1	li	PERSON
gujaf-429	332	2	s. (2018	ORG
gujaf-429	334	1	80	DATE
gujaf-429	334	2	453–466	CARDINAL
gujaf-429	335	1	libretexts	PERSON
gujaf-429	336	1	2023	CARDINAL
gujaf-429	337	1	2.2	CARDINAL
gujaf-429	338	1	sci libretexts	PERSON
gujaf-429	340	1	2%3a_the_theory_of_comparative_advantage-_overview maccarthy	PERSON
gujaf-429	340	2	j., muda	ORG
gujaf-429	340	3	2022	CARDINAL
gujaf-429	341	1	mohamed, n. a.	FAC
gujaf-429	341	2	2023	CARDINAL
gujaf-429	342	1	kampala international university, college of economics	ORG
gujaf-429	343	1	https://ir.kiu.ac.ug/handle/20.500.12306/14327 mpofu	GPE
gujaf-429	343	2	f.y.	GPE
gujaf-429	343	3	2022	CARDINAL
gujaf-429	343	4	africa	LOC
gujaf-429	343	5	2147-4478	DATE
gujaf-429	343	6	11(9	DATE
gujaf-429	344	1	222–233	CARDINAL
gujaf-429	346	1	musiita	PERSON
gujaf-429	346	2	b.	PERSON
gujaf-429	346	3	jeke	GPE
gujaf-429	346	4	d.	NORP
gujaf-429	346	5	kenneth	GPE
gujaf-429	346	6	boyi	PERSON
gujaf-429	346	7	b.	PERSON
gujaf-429	346	8	kisaalita	GPE
gujaf-429	346	9	t. m.	PERSON
gujaf-429	346	10	2023	CARDINAL
gujaf-429	347	1	east african	NORP
gujaf-429	348	1	https://www.academia.edu/download/112327208/1634.pdf gusau journal of accounting	ORG
gujaf-429	348	2	vol.6	NORP
gujaf-429	348	3	2, april,	DATE
gujaf-429	348	4	2025	CARDINAL
gujaf-429	348	5	281	CARDINAL
gujaf-429	348	6	m.s.	GPE
gujaf-429	349	1	2024	CARDINAL
gujaf-429	349	2	nomico	NORP
gujaf-429	349	3	1(6	CARDINAL
gujaf-429	350	1	https://doi.org/10.62872/v8kxkn86	ORG
gujaf-429	350	2	nwaiwu	PERSON
gujaf-429	350	3	j. n.	PERSON
gujaf-429	350	4	2024	CARDINAL
gujaf-429	351	1	nigeria	GPE
gujaf-429	352	1	https://core.ac.uk/download/pdf/603899674.pdf ochi	ORG
gujaf-429	352	2	a.	GPE
gujaf-429	352	3	saidi	PERSON
gujaf-429	352	4	m. a.	PERSON
gujaf-429	352	5	2022	CARDINAL
gujaf-429	353	1	non-linear	ORG
gujaf-429	353	2	african	NORP
gujaf-429	354	1	14(4	CARDINAL
gujaf-429	354	2	4707	DATE
gujaf-429	354	3	4729	DATE
gujaf-429	355	1	https://doi.org/10.1007/s13132-022-01084-w olawale	PERSON
gujaf-429	355	2	a.	PERSON
gujaf-429	355	3	2024	CARDINAL
gujaf-429	356	1	nigeria	GPE
gujaf-429	357	1	21(1	CARDINAL
gujaf-429	357	2	013-026	QUANTITY
gujaf-429	358	1	https://www.researchgate.net/profile/olawale-akinbola/publication/384636178	GPE
gujaf-429	358	2	b. m.	PERSON
gujaf-429	358	3	osabuohien	PERSON
gujaf-429	358	4	e. s.	PERSON
gujaf-429	358	5	j. o.	PERSON
gujaf-429	358	6	2021	CARDINAL
gujaf-429	359	1	africa	LOC
gujaf-429	359	2	ecowas	GPE
gujaf-429	359	3	sadc	GPE
gujaf-429	361	1	https://doi.org/10.1016/j.heliyon.2021.e06996 oshewolo	ORG
gujaf-429	361	2	s.	PERSON
gujaf-429	361	3	a.	PERSON
gujaf-429	361	4	adesanya	PERSON
gujaf-429	361	5	t.	GPE
gujaf-429	361	6	o., & ade-ibijola	ORG
gujaf-429	361	7	2023	CARDINAL
gujaf-429	362	1	nigeria	GPE
gujaf-429	362	2	ecowas	GPE
gujaf-429	363	1	africa	LOC
gujaf-429	363	2	16(2	CARDINAL
gujaf-429	363	3	127–145	CARDINAL
gujaf-429	364	1	https://doi.org/10.1177/09750878231209706 owuzo	PERSON
gujaf-429	364	2	s. u.	PERSON
gujaf-429	364	3	2024	CARDINAL
gujaf-429	366	1	international research journal of economics	ORG
gujaf-429	366	2	3(11	CARDINAL
gujaf-429	367	1	o.o. et al	PERSON
gujaf-429	367	2	2025	DATE
gujaf-429	367	3	nigeria	GPE
gujaf-429	367	4	economics & finance	ORG
gujaf-429	367	5	13(1	CARDINAL
gujaf-429	368	1	https://doi.org/10.1080/23322039.2025.2460066	GPE
gujaf-429	368	2	a. y., & algarhi	PERSON
gujaf-429	368	3	a. s.	PERSON
gujaf-429	368	4	2020	DATE
gujaf-429	369	1	africa	LOC
gujaf-429	370	1	34(6	GPE
gujaf-429	370	2	839–857	DATE
gujaf-429	371	1	rubinson	GPE
gujaf-429	371	2	r.	PERSON
gujaf-429	371	3	2019	DATE
gujaf-429	374	1	156	CARDINAL
gujaf-429	376	1	samuel	PERSON
gujaf-429	376	2	d., & oruta	ORG
gujaf-429	376	3	i. l.	PERSON
gujaf-429	376	4	2021	CARDINAL
gujaf-429	377	1	nigeria	GPE
gujaf-429	378	1	7(11	CARDINAL
gujaf-429	378	2	4022-4035	DATE
gujaf-429	379	1	2019	DATE
gujaf-429	380	1	paul romer	PERSON
gujaf-429	381	1	75	CARDINAL
gujaf-429	382	1	https://doi.org/10.5539/ibr.v12n10p75 sharma	PERSON
gujaf-429	382	2	s., & jasuja	ORG
gujaf-429	382	3	2023	CARDINAL
gujaf-429	384	1	journal of scientometric research	ORG
gujaf-429	384	2	11(3	CARDINAL
gujaf-429	384	3	447	CARDINAL
gujaf-429	385	1	w.o.	GPE
gujaf-429	385	2	yusuf	PERSON
gujaf-429	385	3	h.a.	GPE
gujaf-429	385	4	el moctar el houssein, a.	PERSON
gujaf-429	385	5	hassan	PERSON
gujaf-429	385	6	s.	PERSON
gujaf-429	385	7	2020	DATE
gujaf-429	385	8	west africa	GPE
gujaf-429	385	9	gusau journal of accounting	ORG
gujaf-429	385	10	vol.6	NORP
gujaf-429	385	11	2, april	DATE
gujaf-429	385	12	2025	CARDINAL
gujaf-429	385	13	282	CARDINAL
gujaf-429	386	1	47	CARDINAL
gujaf-429	388	1	1733-1755	DATE
gujaf-429	389	1	https://doi.org/10.1108/jes-09-2019-0446 shrotryia	ORG
gujaf-429	389	2	k., & singh	ORG
gujaf-429	389	3	s. v. p.	PERSON
gujaf-429	389	4	2020	DATE
gujaf-429	391	1	6(2	CARDINAL
gujaf-429	391	2	143	CARDINAL
gujaf-429	392	1	j.	PERSON
gujaf-429	392	2	2024	CARDINAL
gujaf-429	395	1	singh	GPE
gujaf-429	395	2	p. & siddiqui	ORG
gujaf-429	395	3	a.a.	GPE
gujaf-429	395	4	2023	CARDINAL
gujaf-429	396	1	33	CARDINAL
gujaf-429	397	1	2	CARDINAL
gujaf-429	398	1	395	CARDINAL
gujaf-429	399	1	b.	PERSON
gujaf-429	399	2	f.	PERSON
gujaf-429	399	3	sabhan	PERSON
gujaf-429	399	4	h.	GPE
gujaf-429	399	5	suriani	PERSON
gujaf-429	399	6	s., abubakar	PERSON
gujaf-429	399	7	idris	PERSON
gujaf-429	399	8	m.	PERSON
gujaf-429	399	9	2021	CARDINAL
gujaf-429	401	1	7(1	CARDINAL
gujaf-429	401	2	20	CARDINAL
gujaf-429	402	1	https://doi.org/10.3390/joitmc7010020 tomislav	ORG
gujaf-429	402	2	2018	DATE
gujaf-429	404	1	zagreb international review of economics & business	ORG
gujaf-429	404	2	21(1	CARDINAL
gujaf-429	404	3	6794	DATE
gujaf-429	405	1	i.	PERSON
gujaf-429	405	2	2019	DATE
gujaf-429	406	1	west african	NORP
gujaf-429	407	1	https://core.ac.uk/download/pdf/322634462.pdf uddin	PERSON
gujaf-429	407	2	m. h.	PERSON
gujaf-429	407	3	razzak	PERSON
gujaf-429	407	4	m. r.	PERSON
gujaf-429	407	5	a. a.	PERSON
gujaf-429	407	6	2023	CARDINAL
gujaf-429	408	1	bangladesh	GPE
gujaf-429	409	1	business strategy & development	ORG
gujaf-429	409	2	6(2	CARDINAL
gujaf-429	409	3	176–188	CARDINAL
gujaf-429	410	1	e., & ehinomen	ORG
gujaf-429	410	2	2024	CARDINAL
gujaf-429	411	1	west africa	GPE
gujaf-429	412	1	oeconomica stetinensia	EVENT
gujaf-429	412	2	24(1	CARDINAL
gujaf-429	412	3	203	CARDINAL
gujaf-429	413	1	h.	PERSON
gujaf-429	413	2	a. n., & davies	PERSON
gujaf-429	413	3	2019	DATE
gujaf-429	414	1	west african	NORP
gujaf-429	414	2	english	LANGUAGE
gujaf-429	415	1	8(4	CARDINAL
gujaf-429	416	1	van dan	PERSON
gujaf-429	416	2	d., & binh	ORG
gujaf-429	416	3	2018	DATE
gujaf-429	419	1	919–927	CARDINAL
gujaf-429	420	1	r.	NORP
gujaf-429	420	2	2023	CARDINAL
gujaf-429	422	1	160	CARDINAL
gujaf-429	422	2	113713	DATE
gujaf-429	423	1	https://doi.org/10.1016/j.jbusres.2023.113713 wanjuu	PERSON
gujaf-429	423	2	l. z.	PERSON
gujaf-429	423	3	2017	CARDINAL
gujaf-429	424	1	west african	NORP
gujaf-429	425	1	south african	NORP
gujaf-429	425	2	20(1	CARDINAL
gujaf-429	425	3	1-10	CARDINAL
gujaf-429	426	1	https://journals.co.za/doi/abs/10.4102/sajems.v20i1.1607 gusau journal of accounting	ORG
gujaf-429	426	2	vol.6	NORP
gujaf-429	426	3	2, april	DATE
gujaf-429	426	4	2025	CARDINAL
gujaf-429	426	5	283	CARDINAL
gujaf-429	426	6	j.	PERSON
gujaf-429	426	7	nketiah	GPE
gujaf-429	426	8	e., & adjei	ORG
gujaf-429	426	9	2020	DATE
gujaf-429	427	1	west africa	GPE
gujaf-429	428	1	8(01	TIME
gujaf-429	428	2	18	CARDINAL
gujaf-429	429	1	https://www.scirp.org/html/2-2830437_98489.htm yang	PERSON
gujaf-429	429	2	feng, q., yu	ORG
gujaf-429	429	3	w., & lyu	ORG
gujaf-429	429	4	j.	PERSON
gujaf-429	429	5	2024	CARDINAL
gujaf-429	430	1	oecd	ORG
gujaf-429	431	1	90, 104684	DATE