id	sid	eid	entity	type
gujaf-43	1	1	gusau journal of accounting	ORG
gujaf-43	1	2	1	CARDINAL
gujaf-43	1	3	2	CARDINAL
gujaf-43	1	4	october	DATE
gujaf-43	1	5	2020	DATE
gujaf-43	1	6	2756-665x	CARDINAL
gujaf-43	1	7	social sciences	ORG
gujaf-43	1	8	federal university gusau	ORG
gujaf-43	1	9	zamfara state	GPE
gujaf-43	1	10	nigeria gusau journal of accounting	ORG
gujaf-43	2	1	2, october,	DATE
gujaf-43	2	2	2020 1	DATE
gujaf-43	3	1	muhammad aminu	PERSON
gujaf-43	3	2	kano nigeria	ORG
gujaf-43	4	1	ali ciroma abdullahi department of accounting	ORG
gujaf-43	4	2	nigeria	GPE
gujaf-43	5	1	usman muhammad adam	PERSON
gujaf-43	5	2	federal university, gusau nigeria	ORG
gujaf-43	7	1	one hundred and seven	CARDINAL
gujaf-43	7	2	107	CARDINAL
gujaf-43	7	3	one hundred and sixty	CARDINAL
gujaf-43	7	4	160	CARDINAL
gujaf-43	13	1	mailto:aliciromabdul@gmail.com	PERSON
gujaf-43	13	2	gusau journal of accounting	ORG
gujaf-43	14	1	2, october	DATE
gujaf-43	14	2	2	CARDINAL
gujaf-43	16	1	1	CARDINAL
gujaf-43	17	1	2008	DATE
gujaf-43	18	1	isa, 2010	DATE
gujaf-43	20	1	glover & prawitt	ORG
gujaf-43	20	2	2013	DATE
gujaf-43	21	1	subianto	PERSON
gujaf-43	21	2	2018	DATE
gujaf-43	24	1	nigeria	GPE
gujaf-43	25	1	nigeria	GPE
gujaf-43	26	1	nigeria	GPE
gujaf-43	26	2	enofe	ORG
gujaf-43	26	3	ukpebur & ogbonna	ORG
gujaf-43	26	4	2015	CARDINAL
gujaf-43	27	1	isa (2010	DATE
gujaf-43	27	2	2013	DATE
gujaf-43	27	3	bukola &	ORG
gujaf-43	27	4	2013	DATE
gujaf-43	27	5	2014	DATE
gujaf-43	28	1	nigeria	GPE
gujaf-43	29	1	the institute of chartered	ORG
gujaf-43	29	2	nigeria	GPE
gujaf-43	29	3	nigeria	GPE
gujaf-43	29	4	anan	PERSON
gujaf-43	29	5	kano gusau journal of accounting	ORG
gujaf-43	30	1	2, october,	DATE
gujaf-43	30	2	2020	DATE
gujaf-43	30	3	3 metropolis	QUANTITY
gujaf-43	30	4	2019	CARDINAL
gujaf-43	33	1	kant	PERSON
gujaf-43	33	2	2012	DATE
gujaf-43	36	1	2.1	CARDINAL
gujaf-43	37	1	five	CARDINAL
gujaf-43	37	2	2006	DATE
gujaf-43	39	1	nigeria	GPE
gujaf-43	39	2	two	CARDINAL
gujaf-43	39	3	ican & anan	ORG
gujaf-43	40	1	five	CARDINAL
gujaf-43	43	1	gusau journal of accounting	ORG
gujaf-43	44	1	2, october,	DATE
gujaf-43	44	2	2020 4	DATE
gujaf-43	46	1	third	ORDINAL
gujaf-43	47	1	third	ORDINAL
gujaf-43	49	1	anan states	PERSON
gujaf-43	55	1	third	ORDINAL
gujaf-43	56	1	third	ORDINAL
gujaf-43	59	1	2.2	CARDINAL
gujaf-43	61	1	de angelo	PERSON
gujaf-43	61	2	1981	DATE
gujaf-43	62	1	2, october,	DATE
gujaf-43	62	2	2020 5	DATE
gujaf-43	64	1	salehi & kangarlovei	ORG
gujaf-43	64	2	2010	DATE
gujaf-43	64	3	two	CARDINAL
gujaf-43	67	1	soltani	ORG
gujaf-43	67	2	2014	DATE
gujaf-43	69	1	2.3	CARDINAL
gujaf-43	70	1	ramsay	GPE
gujaf-43	70	2	sinason, & strawser,	ORG
gujaf-43	70	3	2005	DATE
gujaf-43	71	1	isa, 2010	DATE
gujaf-43	73	1	2.4	CARDINAL
gujaf-43	74	1	parker	ORG
gujaf-43	74	2	1994	DATE
gujaf-43	74	3	gusau journal of accounting	ORG
gujaf-43	75	1	2, october,	DATE
gujaf-43	75	2	6	CARDINAL
gujaf-43	75	3	preston	GPE
gujaf-43	75	4	1995	DATE
gujaf-43	75	5	ana	PERSON
gujaf-43	75	6	2010	DATE
gujaf-43	75	7	2011	DATE
gujaf-43	75	8	2012	DATE
gujaf-43	75	9	flayyef	ORG
gujaf-43	75	10	bakar, & othman	ORG
gujaf-43	75	11	2014	DATE
gujaf-43	75	12	2014	DATE
gujaf-43	76	1	adeyemi & fagbemi	ORG
gujaf-43	76	2	2011	DATE
gujaf-43	76	3	onuora & okegbe	ORG
gujaf-43	76	4	2015	CARDINAL
gujaf-43	76	5	ukpebur & ogbonna	ORG
gujaf-43	76	6	2015	CARDINAL
gujaf-43	77	1	alqtaish	PERSON
gujaf-43	77	2	bakar & othman	ORG
gujaf-43	77	3	2014	DATE
gujaf-43	79	1	2015	CARDINAL
gujaf-43	79	2	19	CARDINAL
gujaf-43	79	3	enugu metropolis	ORG
gujaf-43	81	1	anzeh & abed	ORG
gujaf-43	81	2	2015	CARDINAL
gujaf-43	81	3	jordanian	NORP
gujaf-43	82	1	jordanian	NORP
gujaf-43	83	1	akintunde	ORG
gujaf-43	83	2	amusat &	ORG
gujaf-43	83	3	2016	CARDINAL
gujaf-43	83	4	50	CARDINAL
gujaf-43	84	1	nigeria	GPE
gujaf-43	85	1	minz	PERSON
gujaf-43	85	2	2016	CARDINAL
gujaf-43	86	1	california	GPE
gujaf-43	86	2	2016	CARDINAL
gujaf-43	86	3	navsari city	GPE
gujaf-43	86	4	50	CARDINAL
gujaf-43	87	1	navsari city	GPE
gujaf-43	88	1	kusumawati & syamsuddin	ORG
gujaf-43	88	2	2018	DATE
gujaf-43	88	3	south sulawesi	GPE
gujaf-43	88	4	indonesia	GPE
gujaf-43	91	1	2, october,	DATE
gujaf-43	91	2	7	CARDINAL
gujaf-43	91	3	knechel	GPE
gujaf-43	91	4	sofla & svanstrom (	ORG
gujaf-43	91	5	2018	DATE
gujaf-43	91	6	4	CARDINAL
gujaf-43	92	1	4	CARDINAL
gujaf-43	93	1	4	CARDINAL
gujaf-43	93	2	4	CARDINAL
gujaf-43	94	1	2.6	CARDINAL
gujaf-43	95	1	two	CARDINAL
gujaf-43	95	2	first	ORDINAL
gujaf-43	97	1	jeffrey	ORG
gujaf-43	97	2	2012	DATE
gujaf-43	99	1	1969	DATE
gujaf-43	101	1	fisher	PERSON
gujaf-43	101	2	lovell	ORG
gujaf-43	101	3	2011	DATE
gujaf-43	102	1	githui	NORP
gujaf-43	102	2	2012	DATE
gujaf-43	104	1	2.6.2 kant’s	PERSON
gujaf-43	104	2	gomez	PERSON
gujaf-43	104	3	2012	DATE
gujaf-43	107	1	kant	PERSON
gujaf-43	108	1	gusau journal of accounting	ORG
gujaf-43	109	1	2, october,	DATE
gujaf-43	109	2	2020 8	DATE
gujaf-43	110	1	3.1	CARDINAL
gujaf-43	112	1	khamis & yahya	ORG
gujaf-43	112	2	2015	DATE
gujaf-43	113	1	ican kano district society	ORG
gujaf-43	113	2	anan.	ORG
gujaf-43	115	1	2007	DATE
gujaf-43	115	2	2	CARDINAL
gujaf-43	116	1	0.5	CARDINAL
gujaf-43	117	1	1.96	CARDINAL
gujaf-43	117	2	95%	PERCENT
gujaf-43	118	1	2	CARDINAL
gujaf-43	119	1	162)(0.5)(1−0.5	CARDINAL
gujaf-43	119	2	162	CARDINAL
gujaf-43	119	3	0.05 1.96	CARDINAL
gujaf-43	119	4	2	CARDINAL
gujaf-43	120	1	0.5	CARDINAL
gujaf-43	120	2	1−0.5	CARDINAL
gujaf-43	120	3	40.5 161×0.000651+0.25	CARDINAL
gujaf-43	120	4	40.5	CARDINAL
gujaf-43	120	5	114	CARDINAL
gujaf-43	120	6	gusau journal of accounting	ORG
gujaf-43	121	1	2, october,	DATE
gujaf-43	121	2	2020 9	DATE
gujaf-43	121	3	one hundred and fourteen	CARDINAL
gujaf-43	121	4	114	CARDINAL
gujaf-43	121	5	+ 5%	PERCENT
gujaf-43	121	6	krejcie	PERSON
gujaf-43	121	7	morgan	PERSON
gujaf-43	121	8	1970	DATE
gujaf-43	122	1	morgan	PERSON
gujaf-43	122	2	1970	DATE
gujaf-43	122	3	between 160 to 170	CARDINAL
gujaf-43	122	4	113	CARDINAL
gujaf-43	122	5	118	CARDINAL
gujaf-43	123	1	114	CARDINAL
gujaf-43	124	1	pls	NORP
gujaf-43	125	1	pls	NORP
gujaf-43	126	1	2010	DATE
gujaf-43	127	1	secondly	ORDINAL
gujaf-43	127	2	marcolin	PERSON
gujaf-43	127	3	2003	DATE
gujaf-43	127	4	duarte & raposo	ORG
gujaf-43	127	5	2010	DATE
gujaf-43	128	1	kreis & hildebrandt	ORG
gujaf-43	128	2	2006	DATE
gujaf-43	128	3	2010	DATE
gujaf-43	130	1	firstly	ORDINAL
gujaf-43	131	1	secondly	ORDINAL
gujaf-43	131	2	pls	NORP
gujaf-43	134	1	four	CARDINAL
gujaf-43	135	1	first	ORDINAL
gujaf-43	136	1	five	CARDINAL
gujaf-43	137	1	five	CARDINAL
gujaf-43	139	1	2010	DATE
gujaf-43	139	2	kura	PERSON
gujaf-43	139	3	2014	DATE
gujaf-43	140	1	gusau journal of accounting	ORG
gujaf-43	141	1	2, october,	DATE
gujaf-43	141	2	2020	DATE
gujaf-43	141	3	10 4.1	CARDINAL
gujaf-43	141	4	160	CARDINAL
gujaf-43	141	5	117	CARDINAL
gujaf-43	141	6	73 percent	PERCENT
gujaf-43	142	1	only 107	CARDINAL
gujaf-43	142	2	91 percent	PERCENT
gujaf-43	143	1	9 percent	PERCENT
gujaf-43	143	2	anderson, tatham & black	ORG
gujaf-43	143	3	1998	DATE
gujaf-43	144	1	4.1	CARDINAL
gujaf-43	144	2	160 100	CARDINAL
gujaf-43	144	3	43 27	DATE
gujaf-43	144	4	117 73	CARDINAL
gujaf-43	144	5	10 9	DATE
gujaf-43	144	6	107 91	CARDINAL
gujaf-43	144	7	2019	DATE
gujaf-43	144	8	91 percent	PERCENT
gujaf-43	144	9	100 percent	PERCENT
gujaf-43	145	1	50 percent	PERCENT
gujaf-43	145	2	60 percent	PERCENT
gujaf-43	145	3	70 percent	PERCENT
gujaf-43	145	4	babbie	ORG
gujaf-43	145	5	2007	DATE
gujaf-43	147	1	4.1.1	CARDINAL
gujaf-43	148	1	2014	DATE
gujaf-43	148	2	2011	DATE
gujaf-43	148	3	henseler et al.	PERSON
gujaf-43	148	4	2009	DATE
gujaf-43	149	1	gusau journal of accounting	ORG
gujaf-43	150	1	2, october,	DATE
gujaf-43	150	2	2020 11	DATE
gujaf-43	150	3	1	CARDINAL
gujaf-43	151	1	4.4.2	CARDINAL
gujaf-43	151	2	duarte & raposo	ORG
gujaf-43	151	3	2010	DATE
gujaf-43	151	4	2014	DATE
gujaf-43	151	5	1999	DATE
gujaf-43	152	1	between 0.40 and 0.70	CARDINAL
gujaf-43	152	2	2014	DATE
gujaf-43	153	1	11	CARDINAL
gujaf-43	153	2	3	CARDINAL
gujaf-43	153	3	0.40	CARDINAL
gujaf-43	154	1	only 8	CARDINAL
gujaf-43	154	2	higher than 0.40	CARDINAL
gujaf-43	155	1	4.4.3	CARDINAL
gujaf-43	155	2	al, 2000	ORG
gujaf-43	155	3	sun et al	PERSON
gujaf-43	155	4	2007	DATE
gujaf-43	156	1	0.70	CARDINAL
gujaf-43	156	2	0.60	CARDINAL
gujaf-43	157	1	1988	DATE
gujaf-43	157	2	al, 2011	ORG
gujaf-43	158	1	gusau journal of accounting	ORG
gujaf-43	159	1	2, october,	DATE
gujaf-43	159	2	2020 12	DATE
gujaf-43	159	3	4.2	CARDINAL
gujaf-43	159	4	av e professional ethics	ORG
gujaf-43	159	5	4	CARDINAL
gujaf-43	159	6	0.731 0.855	CARDINAL
gujaf-43	159	7	0.7 91	PERCENT
gujaf-43	159	8	pls	NORP
gujaf-43	159	9	4.2	CARDINAL
gujaf-43	159	10	0.891	CARDINAL
gujaf-43	159	11	0.791	CARDINAL
gujaf-43	159	12	0.70	CARDINAL
gujaf-43	159	13	1988	DATE
gujaf-43	159	14	al, 2011	ORG
gujaf-43	160	1	4.4.4	CARDINAL
gujaf-43	160	2	duarte & raposo	ORG
gujaf-43	160	3	2010	DATE
gujaf-43	161	1	1981	DATE
gujaf-43	162	1	fornell & larcker	ORG
gujaf-43	162	2	1981	DATE
gujaf-43	165	1	gusau journal of accounting	ORG
gujaf-43	166	1	2, october,	DATE
gujaf-43	166	2	2020 13	DATE
gujaf-43	166	3	4.4	CARDINAL
gujaf-43	167	1	0.047	CARDINAL
gujaf-43	167	2	2.626	CARDINAL
gujaf-43	169	1	0.053	CARDINAL
gujaf-43	170	1	0.038	CARDINAL
gujaf-43	170	2	5.488	CARDINAL
gujaf-43	170	3	pls	NORP
gujaf-43	170	4	1%	PERCENT
gujaf-43	170	5	0.005	CARDINAL
gujaf-43	170	6	1%	PERCENT
gujaf-43	170	7	1	CARDINAL
gujaf-43	171	1	4.4	CARDINAL
gujaf-43	171	2	2.626	CARDINAL
gujaf-43	172	1	2	CARDINAL
gujaf-43	172	2	1%	PERCENT
gujaf-43	172	3	4.1	CARDINAL
gujaf-43	172	4	5.008	CARDINAL
gujaf-43	172	5	2	CARDINAL
gujaf-43	172	6	3	CARDINAL
gujaf-43	172	7	1%	PERCENT
gujaf-43	173	1	4.1	CARDINAL
gujaf-43	173	2	0.209	CARDINAL
gujaf-43	174	1	5.488	CARDINAL
gujaf-43	175	1	three	CARDINAL
gujaf-43	176	1	syamsuddin	GPE
gujaf-43	176	2	abdul	PERSON
gujaf-43	176	3	mediaty	PERSON
gujaf-43	176	4	2014	DATE
gujaf-43	176	5	kusumawati & syamsuddin	ORG
gujaf-43	176	6	2018	DATE
gujaf-43	177	1	gusau journal of accounting	ORG
gujaf-43	178	1	2, october,	DATE
gujaf-43	178	2	2020	DATE
gujaf-43	178	3	14 4.5	CARDINAL
gujaf-43	178	4	4.5.1	CARDINAL
gujaf-43	178	5	hult	ORG
gujaf-43	178	6	ringle, & sarstedt	ORG
gujaf-43	178	7	2014	DATE
gujaf-43	178	8	2	CARDINAL
gujaf-43	178	9	pls	ORG
gujaf-43	178	10	4.5.2	CARDINAL
gujaf-43	178	11	duarte & raposo	ORG
gujaf-43	178	12	2010	DATE
gujaf-43	178	13	2014	DATE
gujaf-43	178	14	1999	DATE
gujaf-43	179	1	between 0.40 and 0.70	CARDINAL
gujaf-43	179	2	2014	DATE
gujaf-43	180	1	3	CARDINAL
gujaf-43	180	2	pls	NORP
gujaf-43	181	1	2, october,	DATE
gujaf-43	181	2	2020 15	DATE
gujaf-43	181	3	3	CARDINAL
gujaf-43	181	4	32	CARDINAL
gujaf-43	181	5	20	CARDINAL
gujaf-43	181	6	0.40	CARDINAL
gujaf-43	182	1	only 12	CARDINAL
gujaf-43	182	2	higher than 0.40	CARDINAL
gujaf-43	183	1	4.5.3	CARDINAL
gujaf-43	183	2	al, 2000	ORG
gujaf-43	183	3	sun et al	PERSON
gujaf-43	183	4	2007	DATE
gujaf-43	185	1	gotz	ORG
gujaf-43	185	2	2010	DATE
gujaf-43	187	1	0.70	CARDINAL
gujaf-43	187	2	0.60	CARDINAL
gujaf-43	188	1	1988	DATE
gujaf-43	188	2	2011	DATE
gujaf-43	189	1	gusau journal of accounting	ORG
gujaf-43	190	1	2, october,	DATE
gujaf-43	190	2	2020 16	DATE
gujaf-43	190	3	4.5	CARDINAL
gujaf-43	190	4	0.809 0.899	QUANTITY
gujaf-43	191	1	skep	PERSON
gujaf-43	191	2	9	CARDINAL
gujaf-43	192	1	quality(aq	PERSON
gujaf-43	192	2	0.645	MONEY
gujaf-43	192	3	pls	NORP
gujaf-43	193	1	0.05	CARDINAL
gujaf-43	193	2	2014	DATE
gujaf-43	194	1	1990	DATE
gujaf-43	194	2	0.40	CARDINAL
gujaf-43	196	1	greater than 0.40	CARDINAL
gujaf-43	197	1	0.70	CARDINAL
gujaf-43	197	2	2014	DATE
gujaf-43	198	1	4.5	CARDINAL
gujaf-43	199	1	syamsuddin	GPE
gujaf-43	199	2	abdul, & mediaty	ORG
gujaf-43	199	3	2014	DATE
gujaf-43	200	1	enofe	ORG
gujaf-43	200	2	ukpebur, & ogbomo	ORG
gujaf-43	200	3	gusau journal of accounting	ORG
gujaf-43	201	1	2, october,	DATE
gujaf-43	201	2	2020 17	DATE
gujaf-43	201	3	2015	DATE
gujaf-43	201	4	nelson	PERSON
gujaf-43	201	5	2009	DATE
gujaf-43	202	1	pls	NORP
gujaf-43	202	2	2011	DATE
gujaf-43	202	3	2012	DATE
gujaf-43	202	4	al	ORG
gujaf-43	202	5	2009	DATE
gujaf-43	203	1	one	CARDINAL
gujaf-43	203	2	elliott & woodward	ORG
gujaf-43	203	3	2007	DATE
gujaf-43	203	4	2010	DATE
gujaf-43	204	1	0.745	CARDINAL
gujaf-43	205	1	2010	DATE
gujaf-43	206	1	falk & miller	ORG
gujaf-43	206	2	1992	DATE
gujaf-43	206	3	0.10	CARDINAL
gujaf-43	207	1	chin	PERSON
gujaf-43	207	2	1998	DATE
gujaf-43	207	3	0.67	CARDINAL
gujaf-43	207	4	0.33	CARDINAL
gujaf-43	207	5	0.19	CARDINAL
gujaf-43	207	6	pls	NORP
gujaf-43	208	1	r2	ORG
gujaf-43	209	1	0.67	CARDINAL
gujaf-43	209	2	0.33	CARDINAL
gujaf-43	209	3	0.19	CARDINAL
gujaf-43	209	4	1998	DATE
gujaf-43	210	1	74.5%	PERCENT
gujaf-43	211	1	pls	NORP
gujaf-43	217	1	the gusau journal of accounting	ORG
gujaf-43	218	1	2, october,	DATE
gujaf-43	218	2	2020 18	DATE
gujaf-43	218	3	syamsuddin	NORP
gujaf-43	218	4	2017	CARDINAL
gujaf-43	218	5	kusumawati & syamsuddin	ORG
gujaf-43	218	6	2018	DATE
gujaf-43	218	7	taewoo	GPE
gujaf-43	218	8	2018	DATE
gujaf-43	218	9	2019),ukpebur & ogboma	ORG
gujaf-43	218	10	2015	CARDINAL
gujaf-43	218	11	onuora & okegbe	ORG
gujaf-43	218	12	2015	CARDINAL
gujaf-43	218	13	ukpebur & ogbonna	ORG
gujaf-43	218	14	2015	CARDINAL
gujaf-43	220	1	5.1	CARDINAL
gujaf-43	225	1	kant	PERSON
gujaf-43	229	1	gusau journal of accounting	ORG
gujaf-43	230	1	2, october,	DATE
gujaf-43	230	2	19	CARDINAL
gujaf-43	232	1	adeyemi	GPE
gujaf-43	232	2	s.b & temitope	ORG
gujaf-43	232	3	f.o.	GPE
gujaf-43	232	4	2010	DATE
gujaf-43	233	1	nigeria	GPE
gujaf-43	234	1	5	CARDINAL
gujaf-43	234	2	5).83-96	DATE
gujaf-43	234	3	s.b. & fagbemi	ORG
gujaf-43	234	4	t.o.	PERSON
gujaf-43	234	5	2011	DATE
gujaf-43	235	1	nigeria	GPE
gujaf-43	236	1	journal of accounting	ORG
gujaf-43	237	1	5(7	CARDINAL
gujaf-43	237	2	146	CARDINAL
gujaf-43	238	1	adeyemi	GPE
gujaf-43	238	2	s.b; mohammed	PERSON
gujaf-43	238	3	a.k.	GPE
gujaf-43	238	4	ogundeji	DATE
gujaf-43	238	5	m.g.	GPE
gujaf-43	238	6	o.m.	GPE
gujaf-43	238	7	2014	DATE
gujaf-43	239	1	nigeria	GPE
gujaf-43	240	1	2(4	CARDINAL
gujaf-43	240	2	93	CARDINAL
gujaf-43	240	3	102	CARDINAL
gujaf-43	241	1	adeyemi	GPE
gujaf-43	241	2	s.b; okpala	PERSON
gujaf-43	241	3	o. & dabor	ORG
gujaf-43	241	4	2012	DATE
gujaf-43	242	1	nigeria	GPE
gujaf-43	242	2	20	CARDINAL
gujaf-43	243	1	245262 ahmad	PERSON
gujaf-43	243	2	l.	PERSON
gujaf-43	243	3	suhara	GPE
gujaf-43	243	4	e. &	ORG
gujaf-43	243	5	2016	DATE
gujaf-43	244	1	indonesian	NORP
gujaf-43	244	2	7	CARDINAL
gujaf-43	244	3	673	CARDINAL
gujaf-43	244	4	b.a. & izedonm	ORG
gujaf-43	244	5	f. i. o.	PERSON
gujaf-43	244	6	2013	DATE
gujaf-43	245	1	nigeria	GPE
gujaf-43	246	1	research journal of finance	ORG
gujaf-43	246	2	4	CARDINAL
gujaf-43	246	3	7).36	CARDINAL
gujaf-43	246	4	h.f	PERSON
gujaf-43	246	5	bakar a.a.m & o.h othman	ORG
gujaf-43	246	6	2014	DATE
gujaf-43	247	1	ijrras	PERSON
gujaf-43	247	2	54	CARDINAL
gujaf-43	247	3	andi kusumawati &synmsuddin	ORG
gujaf-43	247	4	2018	DATE
gujaf-43	248	1	60	CARDINAL
gujaf-43	248	2	4	CARDINAL
gujaf-43	248	3	323	CARDINAL
gujaf-43	248	4	2014	DATE
gujaf-43	249	1	egypt	GPE
gujaf-43	250	1	journal of accounting	ORG
gujaf-43	250	2	6(1	CARDINAL
gujaf-43	250	3	105	CARDINAL
gujaf-43	250	4	120	CARDINAL
gujaf-43	251	1	beatty	PERSON
gujaf-43	251	2	1989	DATE
gujaf-43	252	1	64	DATE
gujaf-43	252	2	693	CARDINAL
gujaf-43	252	3	709	CARDINAL
gujaf-43	252	4	w.w.	GPE
gujaf-43	252	5	1998	DATE
gujaf-43	253	1	g.a.	PERSON
gujaf-43	254	1	marcoulides	PERSON
gujaf-43	255	1	2, october,	DATE
gujaf-43	255	2	20	CARDINAL
gujaf-43	255	3	9(2	CARDINAL
gujaf-43	255	4	295	CARDINAL
gujaf-43	255	5	new jersey	GPE
gujaf-43	256	1	choi	ORG
gujaf-43	256	2	j.h.	GPE
gujaf-43	256	3	kim	PERSON
gujaf-43	256	4	j.b. & zang	ORG
gujaf-43	256	5	2010	DATE
gujaf-43	257	1	29	CARDINAL
gujaf-43	257	2	11	CARDINAL
gujaf-43	257	3	73	CARDINAL
gujaf-43	257	4	de angelo	PERSON
gujaf-43	257	5	l.e.	GPE
gujaf-43	257	6	1981	DATE
gujaf-43	258	1	3(3	CARDINAL
gujaf-43	258	2	183	CARDINAL
gujaf-43	258	3	dillman	PERSON
gujaf-43	258	4	d. a.	PERSON
gujaf-43	258	5	2007	DATE
gujaf-43	259	1	2nd	ORDINAL
gujaf-43	260	1	new jersey	GPE
gujaf-43	260	2	john wiley & sons inc.	ORG
gujaf-43	261	1	enofe	ORG
gujaf-43	261	2	ukpebur	GPE
gujaf-43	261	3	i. & ogbomo	ORG
gujaf-43	261	4	2015	DATE
gujaf-43	264	1	1(2	CARDINAL
gujaf-43	264	2	17	CARDINAL
gujaf-43	264	3	c.n & ediae	ORG
gujaf-43	264	4	2013	DATE
gujaf-43	265	1	nigeria	GPE
gujaf-43	265	2	11	CARDINAL
gujaf-43	265	3	123	CARDINAL
gujaf-43	265	4	135	CARDINAL
gujaf-43	265	5	2014	DATE
gujaf-43	265	6	5	CARDINAL
gujaf-43	265	7	nigeria	GPE
gujaf-43	266	1	kuwait	GPE
gujaf-43	266	2	arabian	NORP
gujaf-43	266	3	3(12	CARDINAL
gujaf-43	266	4	89	CARDINAL
gujaf-43	266	5	t.o; abojun	PERSON
gujaf-43	266	6	o.m. & uwuigbe	ORG
gujaf-43	266	7	o.r.	GPE
gujaf-43	266	8	2013	DATE
gujaf-43	267	1	nigeria	GPE
gujaf-43	268	1	4(14).452	CARDINAL
gujaf-43	268	2	464	CARDINAL
gujaf-43	268	3	t.a; nastiti	PERSON
gujaf-43	268	4	a.s.	GPE
gujaf-43	268	5	e.s & manike	ORG
gujaf-43	268	6	2015	CARDINAL
gujaf-43	269	1	indonesian	NORP
gujaf-43	269	2	mediterranean journal	ORG
gujaf-43	269	3	social sciences	ORG
gujaf-43	270	1	6(5	CARDINAL
gujaf-43	271	1	345-350	CARDINAL
gujaf-43	271	2	j.f.	GPE
gujaf-43	271	3	w.c.	GPE
gujaf-43	271	4	babin	ORG
gujaf-43	271	5	b.j.	GPE
gujaf-43	271	6	& anderson	PERSON
gujaf-43	271	7	r.e.	PERSON
gujaf-43	271	8	2010	DATE
gujaf-43	272	1	7th	ORDINAL
gujaf-43	273	1	new jersey	GPE
gujaf-43	273	2	prentice hall.	ORG
gujaf-43	274	1	nigeria	GPE
gujaf-43	275	1	2000	DATE
gujaf-43	277	1	nigeria	GPE
gujaf-43	278	1	mehul	GPE
gujaf-43	278	2	2011	DATE
gujaf-43	278	3	navsari city	GPE
gujaf-43	279	1	global journal for	ORG
gujaf-43	279	2	5(5	CARDINAL
gujaf-43	279	3	2277-8160	DATE
gujaf-43	280	1	c.o; eragbhe	PERSON
gujaf-43	280	2	e. & osazuwa	ORG
gujaf-43	280	3	n.p.	GPE
gujaf-43	280	4	2012	DATE
gujaf-43	282	1	european journal of journal of business and	ORG
gujaf-43	282	2	4	CARDINAL
gujaf-43	283	1	124	CARDINAL
gujaf-43	283	2	t.s.	GPE
gujaf-43	283	3	1969	DATE
gujaf-43	284	1	john stuart mill toronto	ORG
gujaf-43	284	2	university of toronto	ORG
gujaf-43	285	1	ogbonna	GPE
gujaf-43	285	2	g.n.	GPE
gujaf-43	285	3	2011	DATE
gujaf-43	287	1	2, october,	DATE
gujaf-43	287	2	2020 21	DATE
gujaf-43	287	3	nigeria	GPE
gujaf-43	288	1	asian journal of business	ORG
gujaf-43	288	2	3(3	CARDINAL
gujaf-43	288	3	152	CARDINAL
gujaf-43	289	1	okolie	PERSON
gujaf-43	289	2	2014	DATE
gujaf-43	290	1	nigeria	GPE
gujaf-43	291	1	4	CARDINAL
gujaf-43	291	2	2	CARDINAL
gujaf-43	291	3	139	CARDINAL
gujaf-43	291	4	onuora, o.a & o.t.okegbe (	ORG
gujaf-43	294	1	5(8).222-6990	CARDINAL
gujaf-43	295	1	salehi	ORG
gujaf-43	295	2	m.; & azary	ORG
gujaf-43	295	3	z. (2008	PERSON
gujaf-43	296	1	iranian	NORP
gujaf-43	296	2	3(10	CARDINAL
gujaf-43	296	3	65	CARDINAL
gujaf-43	297	1	saluudeen	ORG
gujaf-43	297	2	y.m.	GPE
gujaf-43	298	1	j. & chima	ORG
gujaf-43	299	1	2015	CARDINAL
gujaf-43	300	1	nigeria	GPE
gujaf-43	301	1	international journal of academic review	ORG
gujaf-43	302	1	143-150	CARDINAL