id	sid	eid	entity	type
gujaf-441	1	1	microsoft	ORG
gujaf-441	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-441	2	2	departmentofaccountingandfinance	ORG
gujaf-441	2	3	zamfarastate-nigeria	ORG
gujaf-441	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-441	2	5	april	DATE
gujaf-441	2	6	2024	CARDINAL
gujaf-441	2	7	departmentofaccountingandfinance	ORG
gujaf-441	2	8	zamfarastate-nigeria	ORG
gujaf-441	3	1	zaria kaduna	PERSON
gujaf-441	3	2	nigeria	GPE
gujaf-441	4	1	879121	DATE
gujaf-441	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-441	4	3	hassan departmentofaccounting	PERSON
gujaf-441	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-441	6	2	kaduna state	GPE
gujaf-441	10	1	prof kabirtahirhamid	PERSON
gujaf-441	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-441	11	2	jos	ORG
gujaf-441	12	1	departmentof	GPE
gujaf-441	12	2	universityof portharcourt	ORG
gujaf-441	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-441	13	2	ahmadubellouniversityzaria.	ORG
gujaf-441	15	1	rahman	PERSON
gujaf-441	16	1	keffi	GPE
gujaf-441	17	1	kurawa departmentof	ORG
gujaf-441	18	1	ahmadu bellouniversity	PERSON
gujaf-441	18	2	zaria	PERSON
gujaf-441	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-441	19	2	vol.5,issue1,april,2024	DATE
gujaf-441	19	3	departmentof accountingandmanagement	ORG
gujaf-441	19	4	nigeriandefenceacademy	GPE
gujaf-441	19	5	kaduna.	GPE
gujaf-441	20	1	niger state	ORG
gujaf-441	23	1	ahmadu bellouniversity	PERSON
gujaf-441	23	2	zaria	PERSON
gujaf-441	24	1	prof.musayelwaabubakar	PERSON
gujaf-441	24	2	usmanu danfodiyouniversity	ORG
gujaf-441	24	3	sokoto state	ORG
gujaf-441	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-441	25	2	kaduna state	GPE
gujaf-441	26	1	ahmad departmentof	PERSON
gujaf-441	28	1	dr.fatimaalfa	ORG
gujaf-441	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-441	31	1	abdullahi departmentof	ORG
gujaf-441	32	1	dr.onipeadebenege yahaya	GPE
gujaf-441	32	2	nigeriandefenceacademy	GPE
gujaf-441	32	3	kaduna state	GPE
gujaf-441	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-441	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-441	34	2	ahmadubellouniversityzaria.	ORG
gujaf-441	35	1	muhammad departmentof	PERSON
gujaf-441	35	2	ahmadubellouniversityzaria	ORG
gujaf-441	36	1	dr.	PERSON
gujaf-441	36	2	lawal muhammad	PERSON
gujaf-441	36	3	departmentof accounting	ORG
gujaf-441	36	4	ahmadubellouniversityzaria	ORG
gujaf-441	37	1	gusaujournalofaccountingandfinance	PERSON
gujaf-441	37	2	yola	ORG
gujaf-441	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-441	38	2	zamfara state	GPE
gujaf-441	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-441	41	1	kabiru isah	PERSON
gujaf-441	41	2	bayero university kano	ORG
gujaf-441	41	3	kano state.profambashir	ORG
gujaf-441	43	1	muhammad tanko	PERSON
gujaf-441	43	2	kaduna state university	ORG
gujaf-441	43	3	kaduna	GPE
gujaf-441	43	4	sokoto state	ORG
gujaf-441	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-441	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-441	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-441	46	3	gusau journal of accounting	ORG
gujaf-441	47	1	two	CARDINAL
gujaf-441	47	2	april and october annually	DATE
gujaf-441	48	1	the department of accounting	ORG
gujaf-441	48	2	zamfara state	GPE
gujaf-441	48	3	nigeria	GPE
gujaf-441	48	4	islamic finance	ORG
gujaf-441	48	5	islamic	NORP
gujaf-441	49	1	english	LANGUAGE
gujaf-441	50	1	more than 15	CARDINAL
gujaf-441	50	2	a4	ORG
gujaf-441	50	3	1.5	CARDINAL
gujaf-441	50	4	12	CARDINAL
gujaf-441	51	1	25 percent	PERCENT
gujaf-441	52	1	5000	CARDINAL
gujaf-441	52	2	more than 250	CARDINAL
gujaf-441	52	3	four	CARDINAL
gujaf-441	53	1	apa 7th	PRODUCT
gujaf-441	57	1	paymentdetails bank	ORG
gujaf-441	57	2	fcmb	PERSON
gujaf-441	57	3	thehead	ORG
gujaf-441	58	1	+2348069393824	DATE
gujaf-441	58	2	419	CARDINAL
gujaf-441	58	3	daniel gbadebo	ORG
gujaf-441	58	4	department of accounting science	ORG
gujaf-441	58	5	walter sisulu university	PERSON
gujaf-441	58	6	agbadebo@wsu.ac.zahttps://doi.org/10.57	DATE
gujaf-441	58	7	233	CARDINAL
gujaf-441	62	1	prudential	ORG
gujaf-441	63	1	g32,o16,c21	DATE
gujaf-441	63	2	1.0	CARDINAL
gujaf-441	63	3	al.	GPE
gujaf-441	63	4	2020	DATE
gujaf-441	63	5	boateng et al.	PERSON
gujaf-441	63	6	2022	CARDINAL
gujaf-441	65	1	nguyen & nguyen	ORG
gujaf-441	65	2	2020	DATE
gujaf-441	66	1	chen et al.	PERSON
gujaf-441	66	2	2023	CARDINAL
gujaf-441	68	1	shah & khan	ORG
gujaf-441	68	2	2022	CARDINAL
gujaf-441	69	1	420	CARDINAL
gujaf-441	69	2	2021).these	CARDINAL
gujaf-441	69	3	standard linear	ORG
gujaf-441	70	1	panelquantileregression hasemergedasapromisingtechniqueinthisregard	ORG
gujaf-441	70	2	wang & yung	ORG
gujaf-441	70	3	2022	CARDINAL
gujaf-441	71	1	2021	CARDINAL
gujaf-441	75	1	dinh & nguyen	ORG
gujaf-441	75	2	2024	DATE
gujaf-441	77	1	mensah & sarpong	ORG
gujaf-441	77	2	2023	CARDINAL
gujaf-441	78	1	2023	CARDINAL
gujaf-441	82	1	thisstudyaimsto contributetotheliteraturebyapplyingpanelquantileregressiontoanalyse	PERSON
gujaf-441	86	1	giventhecomplexinterplaybetweeninternalfirm gusaujournalofaccountingandfinance	PERSON
gujaf-441	86	2	421	CARDINAL
gujaf-441	88	1	kraus	PERSON
gujaf-441	88	2	1973	DATE
gujaf-441	89	1	kuar	ORG
gujaf-441	89	2	2021	CARDINAL
gujaf-441	90	1	machokoto & areneke	ORG
gujaf-441	90	2	2021	CARDINAL
gujaf-441	92	1	myers & majluf	ORG
gujaf-441	92	2	1984	DATE
gujaf-441	94	1	nguyen	PERSON
gujaf-441	94	2	ramachandran	PERSON
gujaf-441	94	3	2019	DATE
gujaf-441	94	4	vietnamese	NORP
gujaf-441	96	1	2023	CARDINAL
gujaf-441	96	2	ghanaian	NORP
gujaf-441	99	1	jensen	PERSON
gujaf-441	99	2	1976	DATE
gujaf-441	102	1	shah	PERSON
gujaf-441	102	2	khan	GPE
gujaf-441	102	3	2022	CARDINAL
gujaf-441	102	4	south asian	NORP
gujaf-441	102	5	boateng et al.	PERSON
gujaf-441	102	6	2022	CARDINAL
gujaf-441	104	1	1990	DATE
gujaf-441	105	1	osei-assibey	PERSON
gujaf-441	105	2	2016	CARDINAL
gujaf-441	105	3	west african	NORP
gujaf-441	106	1	villalobos	PERSON
gujaf-441	106	2	2024	DATE
gujaf-441	106	3	latin america	LOC
gujaf-441	107	1	422	CARDINAL
gujaf-441	109	1	2020	DATE
gujaf-441	110	1	2021	CARDINAL
gujaf-441	111	1	asante et al	PERSON
gujaf-441	112	1	2023	CARDINAL
gujaf-441	112	2	fintech	ORG
gujaf-441	114	1	biekpe	PERSON
gujaf-441	114	2	2015	DATE
gujaf-441	114	3	west african	NORP
gujaf-441	115	1	osei-assibey	PERSON
gujaf-441	115	2	2016	CARDINAL
gujaf-441	116	1	south asia	LOC
gujaf-441	116	2	habib et al	PERSON
gujaf-441	116	3	2017	CARDINAL
gujaf-441	118	1	nguyen	PERSON
gujaf-441	118	2	ramachandran	PERSON
gujaf-441	118	3	2019	DATE
gujaf-441	118	4	vietnamese	NORP
gujaf-441	120	1	2018	DATE
gujaf-441	120	2	ghanaian	NORP
gujaf-441	121	1	2017	CARDINAL
gujaf-441	121	2	kungu et al.	PERSON
gujaf-441	121	3	2020	DATE
gujaf-441	122	1	agyei	GPE
gujaf-441	122	2	owusu	GPE
gujaf-441	122	3	2018	DATE
gujaf-441	124	1	dinh	ORG
gujaf-441	124	2	2020	DATE
gujaf-441	124	3	asian	NORP
gujaf-441	125	1	2021	CARDINAL
gujaf-441	127	1	african	NORP
gujaf-441	128	1	423	CARDINAL
gujaf-441	130	1	wang	PERSON
gujaf-441	130	2	yung	PERSON
gujaf-441	130	3	2022	CARDINAL
gujaf-441	131	1	mensah	PERSON
gujaf-441	131	2	2023	CARDINAL
gujaf-441	131	3	west africa	GPE
gujaf-441	134	1	2023	CARDINAL
gujaf-441	134	2	asean	GPE
gujaf-441	137	1	2023	CARDINAL
gujaf-441	138	1	khan	GPE
gujaf-441	138	2	2022	CARDINAL
gujaf-441	138	3	south asian	NORP
gujaf-441	139	1	2023	CARDINAL
gujaf-441	139	2	ghana	GPE
gujaf-441	141	1	adenuga	PERSON
gujaf-441	141	2	2024	CARDINAL
gujaf-441	141	3	nigeria	GPE
gujaf-441	142	1	villalobos	PERSON
gujaf-441	142	2	2024	CARDINAL
gujaf-441	142	3	latin america	LOC
gujaf-441	143	1	mukherjee et al	PERSON
gujaf-441	144	1	2019	DATE
gujaf-441	145	1	kebede	PERSON
gujaf-441	145	2	2021	CARDINAL
gujaf-441	145	3	ethiopian	NORP
gujaf-441	146	1	first	ORDINAL
gujaf-441	147	1	especiallyat gusaujournalofaccountingandfinance	PERSON
gujaf-441	147	2	424	CARDINAL
gujaf-441	147	3	myers & majluf	ORG
gujaf-441	147	4	1984	DATE
gujaf-441	147	5	nguyen & ramachandran	ORG
gujaf-441	147	6	2020	DATE
gujaf-441	148	1	shah & khan	ORG
gujaf-441	148	2	2022	CARDINAL
gujaf-441	148	3	machokoto & areneke	ORG
gujaf-441	148	4	2021	CARDINAL
gujaf-441	149	1	availability(boateng et al.	PERSON
gujaf-441	149	2	2022	CARDINAL
gujaf-441	151	1	kebede	ORG
gujaf-441	151	2	kuar	ORG
gujaf-441	151	3	2021	CARDINAL
gujaf-441	153	1	2023	CARDINAL
gujaf-441	153	2	osei-assibey & bokpin	ORG
gujaf-441	153	3	2016	DATE
gujaf-441	157	1	ruiz & villalobos	ORG
gujaf-441	157	2	2024	DATE
gujaf-441	157	3	mensah et al.	PERSON
gujaf-441	157	4	2024	DATE
gujaf-441	158	1	2020	DATE
gujaf-441	159	1	shah & khan	ORG
gujaf-441	159	2	2022	CARDINAL
gujaf-441	160	1	boateng et al.	PERSON
gujaf-441	160	2	2022	CARDINAL
gujaf-441	162	1	nguyen	PERSON
gujaf-441	162	2	ramachandran	PERSON
gujaf-441	162	3	2020	DATE
gujaf-441	165	1	425	CARDINAL
gujaf-441	166	1	ruiz & villalobos	ORG
gujaf-441	166	2	2024	DATE
gujaf-441	168	1	machokoto & areneke	ORG
gujaf-441	168	2	2021	CARDINAL
gujaf-441	169	1	2023	CARDINAL
gujaf-441	169	2	boateng et al.	PERSON
gujaf-441	169	3	2022	CARDINAL
gujaf-441	171	1	3.0	CARDINAL
gujaf-441	171	2	𝐿represents	ORG
gujaf-441	172	1	1	CARDINAL
gujaf-441	172	2	𝑉𝑈is	CARDINAL
gujaf-441	172	3	𝑇𝑐is	ORG
gujaf-441	173	1	developingeconomies	GPE
gujaf-441	173	2	boateng et al.	PERSON
gujaf-441	173	3	2022	CARDINAL
gujaf-441	173	4	machokoto & areneke	ORG
gujaf-441	173	5	2021	CARDINAL
gujaf-441	175	1	2	CARDINAL
gujaf-441	175	2	𝐶𝐹𝑡is	ORG
gujaf-441	175	3	myers & majluf	ORG
gujaf-441	175	4	1984	DATE
gujaf-441	177	1	nguyen & ramachandran	ORG
gujaf-441	177	2	2020	DATE
gujaf-441	177	3	shah & khan	ORG
gujaf-441	177	4	2022	CARDINAL
gujaf-441	179	1	3	CARDINAL
gujaf-441	179	2	𝐿isleverage	ORG
gujaf-441	179	3	2021	CARDINAL
gujaf-441	180	1	commonin developingeconomies	ORG
gujaf-441	180	2	gusaujournalofaccountingandfinance	ORG
gujaf-441	180	3	426	CARDINAL
gujaf-441	180	4	2023	CARDINAL
gujaf-441	182	1	4	CARDINAL
gujaf-441	182	2	𝑋is	ORG
gujaf-441	184	1	ten	CARDINAL
gujaf-441	184	2	2010–2022	CARDINAL
gujaf-441	185	1	2023	CARDINAL
gujaf-441	185	2	kaufmann et al.	ORG
gujaf-441	185	3	2022	CARDINAL
gujaf-441	186	1	fewer than 250	CARDINAL
gujaf-441	190	1	5	CARDINAL
gujaf-441	190	2	𝐿for	NORP
gujaf-441	190	3	year 𝑡	DATE
gujaf-441	190	4	𝑋𝑖𝑡represents	ORG
gujaf-441	190	5	𝑍𝑐𝑡is	ORG
gujaf-441	190	6	𝜀𝑖𝑡(𝜏	ORG
gujaf-441	192	1	toassesssensitivity	ORG
gujaf-441	192	2	𝛽(𝜏	ORG
gujaf-441	193	1	𝑋𝑖𝑡o	PERSON
gujaf-441	193	2	𝜀𝑖𝑡(𝜏	ORG
gujaf-441	193	3	6	CARDINAL
gujaf-441	193	4	o	DATE
gujaf-441	193	5	quantile𝜏.	ORG
gujaf-441	193	6	powell	PERSON
gujaf-441	193	7	2020	DATE
gujaf-441	194	1	machokoto & areneke	ORG
gujaf-441	194	2	2021	CARDINAL
gujaf-441	195	1	7	CARDINAL
gujaf-441	195	2	𝛽(𝜏	ORG
gujaf-441	195	3	427	CARDINAL
gujaf-441	199	1	500	CARDINAL
gujaf-441	199	2	1998	DATE
gujaf-441	200	1	6	CARDINAL
gujaf-441	201	1	table1	ORG
gujaf-441	201	2	ratiooftotaldebttototal assets worldbankenterprisesurveys	ORG
gujaf-441	201	3	2024	CARDINAL
gujaf-441	202	1	4.0	CARDINAL
gujaf-441	203	1	−0.210	ORG
gujaf-441	203	2	0.25	CARDINAL
gujaf-441	204	1	abbas et al.	PERSON
gujaf-441	204	2	2023	CARDINAL
gujaf-441	204	3	singh & sharma	ORG
gujaf-441	204	4	2021	DATE
gujaf-441	206	1	2022	CARDINAL
gujaf-441	207	1	0.514	CARDINAL
gujaf-441	207	2	0.01	CARDINAL
gujaf-441	207	3	0.600	CARDINAL
gujaf-441	207	4	0.25	CARDINAL
gujaf-441	208	1	myers & majluf	ORG
gujaf-441	208	2	1984	DATE
gujaf-441	209	1	chen et al.	PERSON
gujaf-441	209	2	2021	CARDINAL
gujaf-441	210	1	428	CARDINAL
gujaf-441	210	2	kumar & bansal	ORG
gujaf-441	210	3	2023	CARDINAL
gujaf-441	211	1	0.391	CARDINAL
gujaf-441	211	2	ols	ORG
gujaf-441	211	3	0.400	CARDINAL
gujaf-441	211	4	0.25	CARDINAL
gujaf-441	211	5	2020	DATE
gujaf-441	213	1	0.243	CARDINAL
gujaf-441	214	1	ahmed & naqvi	ORG
gujaf-441	214	2	2021	DATE
gujaf-441	215	1	2020	DATE
gujaf-441	216	1	2	CARDINAL
gujaf-441	216	2	1.000	CARDINAL
gujaf-441	216	3	0.375	MONEY
gujaf-441	216	4	0.094 1.000	CARDINAL
gujaf-441	216	5	1.000	CARDINAL
gujaf-441	216	6	1.000	CARDINAL
gujaf-441	216	7	0.375	CARDINAL
gujaf-441	216	8	0.021	CARDINAL
gujaf-441	216	9	1.000 0.004	CARDINAL
gujaf-441	216	10	0.003 0.004 1.000	CARDINAL
gujaf-441	216	11	197.681	CARDINAL
gujaf-441	217	1	1.001	CARDINAL
gujaf-441	217	2	1.001	CARDINAL
gujaf-441	217	3	1.002	CARDINAL
gujaf-441	217	4	1.002	CARDINAL
gujaf-441	217	5	1.001	CARDINAL
gujaf-441	217	6	1.002	CARDINAL
gujaf-441	217	7	1.001	CARDINAL
gujaf-441	217	8	1.001	CARDINAL
gujaf-441	217	9	2024	CARDINAL
gujaf-441	217	10	table4	PERSON
gujaf-441	217	11	olsestimationresults gusaujournalofaccountingandfinance	PERSON
gujaf-441	217	12	429	CARDINAL
gujaf-441	218	1	0.328 0.020 0.000	QUANTITY
gujaf-441	218	2	0.514 0.029 0.000	QUANTITY
gujaf-441	218	3	0.001 0.000	CARDINAL
gujaf-441	218	4	0.391 0.009 0.000	MONEY
gujaf-441	218	5	0.120 0.015 0.000	QUANTITY
gujaf-441	218	6	0.050 0.001 0.000	QUANTITY
gujaf-441	218	7	0.001 0.000	CARDINAL
gujaf-441	218	8	0.165 0.015	QUANTITY
gujaf-441	218	9	2024	CARDINAL
gujaf-441	219	1	0.050	CARDINAL
gujaf-441	219	2	0.01	CARDINAL
gujaf-441	219	3	2021	CARDINAL
gujaf-441	221	1	0.25	CARDINAL
gujaf-441	222	1	kumar & bansal	ORG
gujaf-441	222	2	2023	CARDINAL
gujaf-441	223	1	0.964	MONEY
gujaf-441	224	1	ols	ORG
gujaf-441	224	2	0.25	CARDINAL
gujaf-441	224	3	khan et al	LOC
gujaf-441	224	4	2020	DATE
gujaf-441	226	1	2022	CARDINAL
gujaf-441	227	1	robustnessoftheseresultsisfurtherevidencedbythelowvarianceinflationfactors(allvif	ORG
gujaf-441	227	2	1.01	CARDINAL
gujaf-441	228	1	0.180	CARDINAL
gujaf-441	228	2	0.25	CARDINAL
gujaf-441	229	1	abbas et al.	PERSON
gujaf-441	229	2	2023	CARDINAL
gujaf-441	230	1	2022	CARDINAL
gujaf-441	233	1	zero	CARDINAL
gujaf-441	233	2	430	CARDINAL
gujaf-441	233	3	0.102	CARDINAL
gujaf-441	233	4	−0.349	PERSON
gujaf-441	233	5	max	PERSON
gujaf-441	233	6	0.342	CARDINAL
gujaf-441	235	1	ols	ORG
gujaf-441	235	2	mensah et al.	PERSON
gujaf-441	235	3	2023	CARDINAL
gujaf-441	237	1	0.102 min -0.349 25%	MONEY
gujaf-441	237	2	50%	PERCENT
gujaf-441	237	3	0.001 75%	PERCENT
gujaf-441	237	4	0.342	CARDINAL
gujaf-441	237	5	2024	CARDINAL
gujaf-441	238	1	0.316 0.041 0.000	MONEY
gujaf-441	238	2	0.657 0.080 0.000	QUANTITY
gujaf-441	238	3	0.003	CARDINAL
gujaf-441	238	4	0.392 0.009 0.000	MONEY
gujaf-441	238	5	0.120 0.015 0.000	QUANTITY
gujaf-441	238	6	0.053 0.002 0.000	QUANTITY
gujaf-441	238	7	0.012 0.008	CARDINAL
gujaf-441	238	8	0.165 0.015 0.000	QUANTITY
gujaf-441	238	9	0.015 0.056	CARDINAL
gujaf-441	238	10	2024	CARDINAL
gujaf-441	241	1	chen et al.	PERSON
gujaf-441	241	2	2021	CARDINAL
gujaf-441	241	3	ahmed & naqvi	ORG
gujaf-441	241	4	2021	DATE
gujaf-441	242	1	table7	PERSON
gujaf-441	243	1	0.25	CARDINAL
gujaf-441	243	2	coef	PERSON
gujaf-441	244	1	0.50	CARDINAL
gujaf-441	244	2	coef	PERSON
gujaf-441	245	1	0.75	CARDINAL
gujaf-441	245	2	coef	PERSON
gujaf-441	246	1	0.350 0.045 0.000	MONEY
gujaf-441	246	2	0.600	CARDINAL
gujaf-441	246	3	0.005 0.000 -0.200	QUANTITY
gujaf-441	247	1	0.400 0.010 0.000	MONEY
gujaf-441	247	2	0.130 0.020 0.000	QUANTITY
gujaf-441	247	3	0.060 0.003	MONEY
gujaf-441	247	4	0.015 0.020	CARDINAL
gujaf-441	247	5	0.014	CARDINAL
gujaf-441	247	6	0.014	CARDINAL
gujaf-441	247	7	0.070	CARDINAL
gujaf-441	247	8	0.001 0.000 -0.020	QUANTITY
gujaf-441	247	9	0.001	CARDINAL
gujaf-441	247	10	0.180 0.020	QUANTITY
gujaf-441	247	11	2024	CARDINAL
gujaf-441	250	1	ols	ORG
gujaf-441	250	2	ols	ORG
gujaf-441	250	3	0.514	CARDINAL
gujaf-441	250	4	0.01	CARDINAL
gujaf-441	250	5	0.25	CARDINAL
gujaf-441	250	6	0.600	CARDINAL
gujaf-441	250	7	0.01	CARDINAL
gujaf-441	251	1	myers & majluf	ORG
gujaf-441	251	2	1984	DATE
gujaf-441	252	1	chen et al.	PERSON
gujaf-441	252	2	2021	CARDINAL
gujaf-441	253	1	kumar & bansal	ORG
gujaf-441	253	2	2023	CARDINAL
gujaf-441	255	1	ols	ORG
gujaf-441	255	2	0.01	CARDINAL
gujaf-441	255	3	0.25	CARDINAL
gujaf-441	255	4	0.01	CARDINAL
gujaf-441	257	1	singh & sharma	ORG
gujaf-441	257	2	2021	DATE
gujaf-441	258	1	2022	CARDINAL
gujaf-441	259	1	thehypothesis regardingthepositiveimpactofassettangibilityon leverageisalso	PERSON
gujaf-441	260	1	0.391	CARDINAL
gujaf-441	260	2	0.01	CARDINAL
gujaf-441	260	3	0.400	CARDINAL
gujaf-441	260	4	0.25	CARDINAL
gujaf-441	260	5	0.01	CARDINAL
gujaf-441	261	1	ahmed & naqvi	ORG
gujaf-441	261	2	2021	DATE
gujaf-441	262	1	0.243	CARDINAL
gujaf-441	263	1	gusaujournalofaccountingandfinance	PERSON
gujaf-441	263	2	433	CARDINAL
gujaf-441	263	3	2020	DATE
gujaf-441	265	1	ols	ORG
gujaf-441	265	2	0.050	CARDINAL
gujaf-441	265	3	0.01	CARDINAL
gujaf-441	265	4	2021	CARDINAL
gujaf-441	267	1	−0.028	PERSON
gujaf-441	267	2	0.056	CARDINAL
gujaf-441	269	1	0.01	CARDINAL
gujaf-441	269	2	0.25	CARDINAL
gujaf-441	269	3	0.02	CARDINAL
gujaf-441	270	1	kumar & bansal	ORG
gujaf-441	270	2	2023	CARDINAL
gujaf-441	271	1	0.964	CARDINAL
gujaf-441	273	1	0.165	CARDINAL
gujaf-441	273	2	0.01	CARDINAL
gujaf-441	273	3	0.180	CARDINAL
gujaf-441	273	4	0.25	CARDINAL
gujaf-441	273	5	0.01	CARDINAL
gujaf-441	273	6	2023).thisfindingalignswiththebroaderliteratureontheroleofgovernanceframeworksin	GPE
gujaf-441	273	7	2022	CARDINAL
gujaf-441	277	1	2023	CARDINAL
gujaf-441	278	1	2022	CARDINAL
gujaf-441	280	1	subsidisedlending gusaujournalofaccountingandfinance	PERSON
gujaf-441	280	2	434	CARDINAL
gujaf-441	280	3	2020	DATE
gujaf-441	281	1	singh & sharma	ORG
gujaf-441	281	2	2021	DATE
gujaf-441	284	1	ahmed &naqvi	ORG
gujaf-441	284	2	2021	DATE
gujaf-441	285	1	2020	DATE
gujaf-441	288	1	2021	CARDINAL
gujaf-441	289	1	kumar & bansal	ORG
gujaf-441	289	2	2023	CARDINAL
gujaf-441	291	1	chen et al.	PERSON
gujaf-441	291	2	2021	CARDINAL
gujaf-441	294	1	policymakersshould	PERSON
gujaf-441	295	1	2023	CARDINAL
gujaf-441	296	1	2022	CARDINAL
gujaf-441	298	1	5.0	CARDINAL
gujaf-441	298	2	435	CARDINAL
gujaf-441	299	1	abbas et al.	PERSON
gujaf-441	299	2	2023	CARDINAL
gujaf-441	300	1	singh & sharma	ORG
gujaf-441	300	2	2021	DATE
gujaf-441	301	1	inflation‘s	GPE
gujaf-441	301	2	2021	CARDINAL
gujaf-441	302	1	2022	CARDINAL
gujaf-441	304	1	andcreditorrights canlowerborrowingcostsand expandaccess todebt markets(boukhatem & moussa	ORG
gujaf-441	304	2	2020	DATE
gujaf-441	305	1	kumar & bansal	ORG
gujaf-441	305	2	2023	CARDINAL
gujaf-441	307	1	2022	CARDINAL
gujaf-441	308	1	ahmed & naqvi	ORG
gujaf-441	308	2	2021	DATE
gujaf-441	312	1	moredevelopedcontexts	PERSON
gujaf-441	312	2	chen et al.	PERSON
gujaf-441	312	3	2021	CARDINAL
gujaf-441	316	1	,2023).researchersmayalso gusaujournalofaccountingandfinance	PERSON
gujaf-441	316	2	436	CARDINAL
gujaf-441	318	1	abbas	PERSON
gujaf-441	318	2	a., ali	PERSON
gujaf-441	318	3	s.,&hussain	PERSON
gujaf-441	318	4	2023	CARDINAL
gujaf-441	320	1	journal of international financial markets	ORG
gujaf-441	320	2	87, 101783	DATE
gujaf-441	321	1	abor	ORG
gujaf-441	321	2	j. y.	PERSON
gujaf-441	321	3	adjasi	PERSON
gujaf-441	321	4	g. a.	PERSON
gujaf-441	321	5	2020	DATE
gujaf-441	322	1	africa	LOC
gujaf-441	323	1	865–883	CARDINAL
gujaf-441	324	1	abor	ORG
gujaf-441	324	2	j., &biekpe	ORG
gujaf-441	324	3	ghana	GPE
gujaf-441	326	1	1–20	CARDINAL
gujaf-441	326	2	agyei	GPE
gujaf-441	326	3	s. k., & owusu	PERSON
gujaf-441	326	4	r. a.	PERSON
gujaf-441	326	5	2018	DATE
gujaf-441	327	1	ghana	GPE
gujaf-441	328	1	journal of african business	ORG
gujaf-441	328	2	19(3	DATE
gujaf-441	328	3	415–431	CARDINAL
gujaf-441	329	1	ahmed,s.,&naqvi	PERSON
gujaf-441	330	1	101949	DATE
gujaf-441	331	1	s.	PERSON
gujaf-441	331	2	a. q. q.	PERSON
gujaf-441	331	3	2023	CARDINAL
gujaf-441	333	1	1001–1020	DATE
gujaf-441	334	1	k.	PERSON
gujaf-441	334	2	j. y., & bokpin	ORG
gujaf-441	334	3	g. a.	PERSON
gujaf-441	335	1	2018	DATE
gujaf-441	336	1	ghanaian smes	ORG
gujaf-441	337	1	african journal of economic and management studies,9(2	ORG
gujaf-441	337	2	221–234	CARDINAL
gujaf-441	338	1	boateng, a.	PERSON
gujaf-441	338	2	huang	PERSON
gujaf-441	338	3	w., & tang	ORG
gujaf-441	338	4	2022	CARDINAL
gujaf-441	340	1	79, 101999	DATE
gujaf-441	341	1	boukhatem	PERSON
gujaf-441	341	2	j., & moussa	ORG
gujaf-441	341	3	f. b.	PERSON
gujaf-441	341	4	2020	DATE
gujaf-441	343	1	mena countries	ORG
gujaf-441	344	1	54	DATE
gujaf-441	344	2	101301	DATE
gujaf-441	345	1	buchinsky	PERSON
gujaf-441	345	2	m.	PERSON
gujaf-441	345	3	1998	DATE
gujaf-441	347	1	33(1	CARDINAL
gujaf-441	347	2	88–126	DATE
gujaf-441	348	1	chen	PERSON
gujaf-441	348	2	wang	PERSON
gujaf-441	348	3	j., & li	ORG
gujaf-441	348	4	s.	PERSON
gujaf-441	348	5	2023	CARDINAL
gujaf-441	349	1	asean	ORG
gujaf-441	350	1	asia pacific journal of management	ORG
gujaf-441	350	2	40	DATE
gujaf-441	350	3	459–486	CARDINAL
gujaf-441	351	1	chen	PERSON
gujaf-441	351	2	li	PERSON
gujaf-441	351	3	2021	CARDINAL
gujaf-441	353	1	39	CARDINAL
gujaf-441	353	2	101602	DATE
gujaf-441	354	1	dinh	ORG
gujaf-441	354	2	t. q.	GPE
gujaf-441	354	3	d. k.	PERSON
gujaf-441	354	4	2024	CARDINAL
gujaf-441	356	1	130	CARDINAL
gujaf-441	356	2	106408	DATE
gujaf-441	357	1	dinh	ORG
gujaf-441	357	2	t.q.	GPE
gujaf-441	357	3	t.(2020).macroeconomicconditionsandcapitalstructureofsmesin gusaujournalofaccountingandfinance	PERSON
gujaf-441	357	4	437	CARDINAL
gujaf-441	357	5	asia	LOC
gujaf-441	357	6	1–12	DATE
gujaf-441	358	1	habib	PERSON
gujaf-441	358	2	m. a.	PERSON
gujaf-441	358	3	hossain	PERSON
gujaf-441	358	4	m. e., & khan	PERSON
gujaf-441	358	5	m. s.	PERSON
gujaf-441	358	6	2017	CARDINAL
gujaf-441	359	1	bangladesh	GPE
gujaf-441	360	1	24(1	CARDINAL
gujaf-441	360	2	105–118	CARDINAL
gujaf-441	361	1	ibrahim	PERSON
gujaf-441	361	2	d. m.	PERSON
gujaf-441	361	3	2017	CARDINAL
gujaf-441	363	1	multinational financial management	ORG
gujaf-441	363	2	40	CARDINAL
gujaf-441	364	1	jensen	PERSON
gujaf-441	364	2	m. c.	PERSON
gujaf-441	364	3	w. h.	PERSON
gujaf-441	364	4	1976	DATE
gujaf-441	366	1	journal of financial economics	ORG
gujaf-441	366	2	3(4	CARDINAL
gujaf-441	366	3	305–360	CARDINAL
gujaf-441	367	1	karadag, h. (2020	ORG
gujaf-441	369	1	10(1	CARDINAL
gujaf-441	370	1	kaufmann	ORG
gujaf-441	370	2	d.	NORP
gujaf-441	370	3	kraay	GPE
gujaf-441	370	4	a., & mastruzzi	ORG
gujaf-441	370	5	m.	PERSON
gujaf-441	370	6	2022	CARDINAL
gujaf-441	372	1	world bank	ORG
gujaf-441	374	1	kebede	PERSON
gujaf-441	374	2	2021	CARDINAL
gujaf-441	375	1	african	NORP
gujaf-441	376	1	journal of african business	ORG
gujaf-441	376	2	22(3	CARDINAL
gujaf-441	376	3	327–349	CARDINAL
gujaf-441	377	1	khan, a.	ORG
gujaf-441	377	2	khan	GPE
gujaf-441	377	3	m. m., & jan	PERSON
gujaf-441	377	4	2020	DATE
gujaf-441	379	1	finance & economics	ORG
gujaf-441	379	2	25(3	CARDINAL
gujaf-441	379	3	447–463	CARDINAL
gujaf-441	380	1	kungu	PERSON
gujaf-441	380	2	g.,ouma	PERSON
gujaf-441	380	3	s.,&muturi	PERSON
gujaf-441	380	4	w.(2020).sizeandleveragedecisionsofsmesinkenya	GPE
gujaf-441	382	1	machokoto	ORG
gujaf-441	382	2	m., & areneke	ORG
gujaf-441	382	3	2021	CARDINAL
gujaf-441	383	1	african	NORP
gujaf-441	384	1	61(s1	CARDINAL
gujaf-441	384	2	97–130	DATE
gujaf-441	385	1	machokoto	ORG
gujaf-441	385	2	m.	PERSON
gujaf-441	385	3	s.	PERSON
gujaf-441	385	4	2021	CARDINAL
gujaf-441	387	1	61(s1	CARDINAL
gujaf-441	387	2	97–130	DATE
gujaf-441	387	3	mensah	ORG
gujaf-441	387	4	i. a.	PERSON
gujaf-441	387	5	s.	PERSON
gujaf-441	387	6	2023	CARDINAL
gujaf-441	388	1	african	NORP
gujaf-441	389	1	50(1	CARDINAL
gujaf-441	389	2	25–44	CARDINAL
gujaf-441	390	1	mensah	PERSON
gujaf-441	390	2	i. a.	PERSON
gujaf-441	390	3	sarpong	GPE
gujaf-441	390	4	s.,& asiedu	ORG
gujaf-441	390	5	m.	PERSON
gujaf-441	390	6	2023	CARDINAL
gujaf-441	391	1	monte carlo study.	ORG
gujaf-441	392	1	122	CARDINAL
gujaf-441	392	2	106625	DATE
gujaf-441	393	1	mensah	PERSON
gujaf-441	393	2	i. a.	PERSON
gujaf-441	393	3	sarpong	GPE
gujaf-441	393	4	s., & asiedu	ORG
gujaf-441	393	5	m.	PERSON
gujaf-441	393	6	2024	CARDINAL
gujaf-441	394	1	africa	LOC
gujaf-441	395	1	small business economics	ORG
gujaf-441	395	2	63(2	CARDINAL
gujaf-441	395	3	355–376	CARDINAL
gujaf-441	396	1	mukherjee	PERSON
gujaf-441	396	2	s.	PERSON
gujaf-441	396	3	basu	PERSON
gujaf-441	396	4	s., & sen	ORG
gujaf-441	396	5	s.	PERSON
gujaf-441	396	6	2019	DATE
gujaf-441	397	1	indian	NORP
gujaf-441	398	1	57(2	CARDINAL
gujaf-441	398	2	547–569	CARDINAL
gujaf-441	399	1	myers	ORG
gujaf-441	399	2	s. c., & majluf	PERSON
gujaf-441	399	3	n. s.	PERSON
gujaf-441	399	4	1984	DATE
gujaf-441	401	1	13(2	CARDINAL
gujaf-441	401	2	187–221	CARDINAL
gujaf-441	402	1	gusaujournalofaccountingandfinance	ORG
gujaf-441	402	2	438	CARDINAL
gujaf-441	402	3	t. h., & nguyen	ORG
gujaf-441	402	4	2020	DATE
gujaf-441	404	1	business & management	ORG
gujaf-441	404	2	7(1	CARDINAL
gujaf-441	404	3	1779569	DATE
gujaf-441	405	1	nguyen	PERSON
gujaf-441	405	2	t. p.	ORG
gujaf-441	405	3	n.	PERSON
gujaf-441	405	4	2019	DATE
gujaf-441	406	1	vietnam	GPE
gujaf-441	407	1	asian academy of management journal of accounting	ORG
gujaf-441	407	2	15(1	CARDINAL
gujaf-441	407	3	71–90	CARDINAL
gujaf-441	407	4	nguyen	PERSON
gujaf-441	407	5	t. p.	ORG
gujaf-441	407	6	2020	DATE
gujaf-441	408	1	vietnam	GPE
gujaf-441	409	1	asian academy of management journal of accounting	ORG
gujaf-441	409	2	16(1	CARDINAL
gujaf-441	409	3	71–90	CARDINAL
gujaf-441	410	1	m.	PERSON
gujaf-441	410	2	j. o., & tanna	ORG
gujaf-441	410	3	s.	PERSON
gujaf-441	410	4	2021	CARDINAL
gujaf-441	412	1	48(7	CARDINAL
gujaf-441	412	2	1277–1293	CARDINAL
gujaf-441	413	1	north	GPE
gujaf-441	413	2	d. c.	GPE
gujaf-441	413	3	1990	DATE
gujaf-441	415	1	cambridge university	ORG
gujaf-441	416	1	omisakin	PERSON
gujaf-441	416	2	o. a.	PERSON
gujaf-441	416	3	o. a.	PERSON
gujaf-441	416	4	2024	CARDINAL
gujaf-441	417	1	nigeria	GPE
gujaf-441	418	1	journal of sustainable finance & investment	ORG
gujaf-441	418	2	222–240	CARDINAL
gujaf-441	419	1	a. k. e.	PERSON
gujaf-441	419	2	hashim	PERSON
gujaf-441	419	3	m. k.	PERSON
gujaf-441	419	4	hussain	PERSON
gujaf-441	419	5	m.	PERSON
gujaf-441	419	6	2021	CARDINAL
gujaf-441	420	1	africa	LOC
gujaf-441	421	1	journal of small business management	ORG
gujaf-441	421	2	313	CARDINAL
gujaf-441	421	3	337	CARDINAL
gujaf-441	422	1	osei-assibey	PERSON
gujaf-441	422	2	e., & bokpin	ORG
gujaf-441	422	3	g. a.	PERSON
gujaf-441	422	4	2016	CARDINAL
gujaf-441	423	1	sme capital	ORG
gujaf-441	423	2	evidencefromwestafrica.journalofafrican	NORP
gujaf-441	423	3	243	CARDINAL
gujaf-441	424	1	powell	PERSON
gujaf-441	424	2	2020	DATE
gujaf-441	426	1	11(1	CARDINAL
gujaf-441	426	2	101–132	CARDINAL
gujaf-441	427	1	m., & villalobos	ORG
gujaf-441	427	2	2024	CARDINAL
gujaf-441	428	1	latin america	LOC
gujaf-441	429	1	62(3	CARDINAL
gujaf-441	429	2	845–870	CARDINAL
gujaf-441	430	1	shah	PERSON
gujaf-441	430	2	s. z. a.	PERSON
gujaf-441	430	3	& khan	GPE
gujaf-441	430	4	a.	PERSON
gujaf-441	430	5	2022	CARDINAL
gujaf-441	431	1	south asia	LOC
gujaf-441	432	1	15(11),529	DATE
gujaf-441	433	1	siddique, s.	ORG
gujaf-441	433	2	masood	GPE
gujaf-441	433	3	& lodhi	ORG
gujaf-441	433	4	m.	PERSON
gujaf-441	433	5	2022	CARDINAL
gujaf-441	434	1	south asia	LOC
gujaf-441	435	1	44(4	CARDINAL
gujaf-441	435	2	748–765	CARDINAL
gujaf-441	436	1	singh	GPE
gujaf-441	436	2	r., & sharma, a.	ORG
gujaf-441	436	3	2021	CARDINAL
gujaf-441	438	1	47(1	DATE
gujaf-441	439	1	wang	ORG
gujaf-441	439	2	m., & yung	ORG
gujaf-441	439	3	2022	CARDINAL
gujaf-441	441	1	48, 102916	DATE
gujaf-441	443	1	s.	PERSON
gujaf-441	443	2	a. q. q.	PERSON
gujaf-441	443	3	2023	CARDINAL
gujaf-441	445	1	1001–1020	DATE
gujaf-441	446	1	wang	PERSON
gujaf-441	446	2	j.	PERSON
gujaf-441	446	3	2022	CARDINAL
gujaf-441	447	1	brics	GPE
gujaf-441	448	1	59, 101539	DATE