id	sid	eid	entity	type
gujaf-442	1	1	microsoft	ORG
gujaf-442	1	2	006mw gusaujournalofaccountingandfinance	GPE
gujaf-442	1	3	vol.5,issue1,april,2024	DATE
gujaf-442	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-442	2	2	departmentofaccountingandfinance	ORG
gujaf-442	2	3	zamfarastate-nigeria	ORG
gujaf-442	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-442	2	5	april	DATE
gujaf-442	2	6	2024	CARDINAL
gujaf-442	2	7	departmentofaccountingandfinance	ORG
gujaf-442	2	8	zamfarastate-nigeria	ORG
gujaf-442	3	1	zaria kaduna	PERSON
gujaf-442	3	2	nigeria	GPE
gujaf-442	4	1	879121	DATE
gujaf-442	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-442	4	3	hassan departmentofaccounting	PERSON
gujaf-442	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-442	6	2	kaduna state	GPE
gujaf-442	10	1	prof kabirtahirhamid	PERSON
gujaf-442	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-442	11	2	jos	ORG
gujaf-442	12	1	departmentof	GPE
gujaf-442	12	2	universityof portharcourt	ORG
gujaf-442	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-442	13	2	ahmadubellouniversityzaria.	ORG
gujaf-442	15	1	rahman	PERSON
gujaf-442	16	1	keffi	GPE
gujaf-442	17	1	kurawa departmentof	ORG
gujaf-442	18	1	ahmadu bellouniversity	PERSON
gujaf-442	18	2	zaria	PERSON
gujaf-442	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-442	19	2	vol.5,issue1,april,2024	DATE
gujaf-442	19	3	departmentof accountingandmanagement	ORG
gujaf-442	19	4	nigeriandefenceacademy	GPE
gujaf-442	19	5	kaduna.	GPE
gujaf-442	20	1	niger state	ORG
gujaf-442	23	1	ahmadu bellouniversity	PERSON
gujaf-442	23	2	zaria	PERSON
gujaf-442	24	1	prof.musayelwaabubakar	PERSON
gujaf-442	24	2	usmanu danfodiyouniversity	ORG
gujaf-442	24	3	sokoto state	ORG
gujaf-442	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-442	25	2	kaduna state	GPE
gujaf-442	26	1	ahmad departmentof	PERSON
gujaf-442	28	1	dr.fatimaalfa	ORG
gujaf-442	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-442	31	1	abdullahi departmentof	ORG
gujaf-442	32	1	dr.onipeadebenege yahaya	GPE
gujaf-442	32	2	nigeriandefenceacademy	GPE
gujaf-442	32	3	kaduna state	GPE
gujaf-442	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-442	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-442	34	2	ahmadubellouniversityzaria.	ORG
gujaf-442	35	1	muhammad departmentof	PERSON
gujaf-442	35	2	ahmadubellouniversityzaria	ORG
gujaf-442	36	1	dr.	PERSON
gujaf-442	36	2	lawal muhammad	PERSON
gujaf-442	36	3	departmentof accounting	ORG
gujaf-442	36	4	ahmadubellouniversityzaria	ORG
gujaf-442	37	1	gusaujournalofaccountingandfinance	PERSON
gujaf-442	37	2	yola	ORG
gujaf-442	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-442	38	2	zamfara state	GPE
gujaf-442	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-442	41	1	kabiru isah	PERSON
gujaf-442	41	2	bayero university kano	ORG
gujaf-442	41	3	kano state.profambashir	ORG
gujaf-442	43	1	muhammad tanko	PERSON
gujaf-442	43	2	kaduna state university	ORG
gujaf-442	43	3	kaduna	GPE
gujaf-442	43	4	sokoto state	ORG
gujaf-442	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-442	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-442	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-442	46	3	gusau journal of accounting	ORG
gujaf-442	47	1	two	CARDINAL
gujaf-442	47	2	april and october annually	DATE
gujaf-442	48	1	the department of accounting	ORG
gujaf-442	48	2	zamfara state	GPE
gujaf-442	48	3	nigeria	GPE
gujaf-442	48	4	islamic finance	ORG
gujaf-442	48	5	islamic	NORP
gujaf-442	49	1	english	LANGUAGE
gujaf-442	50	1	more than 15	CARDINAL
gujaf-442	50	2	a4	ORG
gujaf-442	50	3	1.5	CARDINAL
gujaf-442	50	4	12	CARDINAL
gujaf-442	51	1	25 percent	PERCENT
gujaf-442	52	1	5000	CARDINAL
gujaf-442	52	2	more than 250	CARDINAL
gujaf-442	52	3	four	CARDINAL
gujaf-442	53	1	apa 7th	PRODUCT
gujaf-442	57	1	paymentdetails bank	ORG
gujaf-442	57	2	fcmb	PERSON
gujaf-442	57	3	thehead	ORG
gujaf-442	58	1	+2348069393824	DATE
gujaf-442	58	2	439	CARDINAL
gujaf-442	58	3	nageri kamaldeen department of accounting science	ORG
gujaf-442	58	4	walter sisulu university	ORG
gujaf-442	58	5	south africa nagerikamadeen0@gmail.comhttps://d	GPE
gujaf-442	58	6	fintech	ORG
gujaf-442	58	7	oecd	ORG
gujaf-442	58	8	2000	DATE
gujaf-442	58	9	2023	CARDINAL
gujaf-442	63	1	1.0	CARDINAL
gujaf-442	63	2	beck et al.	PERSON
gujaf-442	63	3	2007	DATE
gujaf-442	64	1	barberis, & buckley	ORG
gujaf-442	64	2	2016).fintech	CARDINAL
gujaf-442	64	3	zhang et al.	PERSON
gujaf-442	64	4	2022	CARDINAL
gujaf-442	65	1	oecd	ORG
gujaf-442	66	1	baldwin & freeman	ORG
gujaf-442	66	2	2021	DATE
gujaf-442	67	1	constantinescu	ORG
gujaf-442	67	2	mattoo, & ruta,2019).giventhatoecdcountriesareattheforefrontofdigitalinfrastructureandtrade liberalization	ORG
gujaf-442	67	3	fintech	ORG
gujaf-442	68	1	oecd	ORG
gujaf-442	68	2	sadorsky, 2011	DATE
gujaf-442	69	1	―resourcecurseǁordutchdiseaseeffects	ORG
gujaf-442	69	2	440	CARDINAL
gujaf-442	69	3	auty	NORP
gujaf-442	69	4	2001	DATE
gujaf-442	69	5	van der ploeg	PERSON
gujaf-442	69	6	2011	DATE
gujaf-442	71	1	oecd	ORG
gujaf-442	71	2	2020	DATE
gujaf-442	73	1	2013	DATE
gujaf-442	74	1	oecd	ORG
gujaf-442	74	2	alongsidefintech	NORP
gujaf-442	75	1	kim	PERSON
gujaf-442	75	2	2021	DATE
gujaf-442	75	3	freund & weinhold	ORG
gujaf-442	75	4	2004	DATE
gujaf-442	75	5	2021	DATE
gujaf-442	76	1	fintech	ORG
gujaf-442	77	1	oecd	ORG
gujaf-442	77	2	2000	DATE
gujaf-442	77	3	2023	CARDINAL
gujaf-442	78	1	machado & silva	ORG
gujaf-442	78	2	2019	DATE
gujaf-442	79	1	fintech	ORG
gujaf-442	80	1	oecd	ORG
gujaf-442	82	1	fintech	ORG
gujaf-442	83	1	kim	PERSON
gujaf-442	83	2	2021	DATE
gujaf-442	83	3	oecd	ORG
gujaf-442	83	4	between2010	ORG
gujaf-442	83	5	2018	DATE
gujaf-442	84	1	goh	PERSON
gujaf-442	84	2	lai	ORG
gujaf-442	84	3	2022	CARDINAL
gujaf-442	84	4	fintech	ORG
gujaf-442	86	1	baldwin	ORG
gujaf-442	86	2	freeman	PERSON
gujaf-442	86	3	2021	CARDINAL
gujaf-442	86	4	oecd	ORG
gujaf-442	86	5	non-oecd	ORG
gujaf-442	87	1	constantinescu	ORG
gujaf-442	87	2	2019	DATE
gujaf-442	87	3	441	CARDINAL
gujaf-442	87	4	fintech	ORG
gujaf-442	89	1	dependingon	ORG
gujaf-442	90	1	2021	CARDINAL
gujaf-442	90	2	oecd	ORG
gujaf-442	91	1	sadorsky	PERSON
gujaf-442	91	2	2011	DATE
gujaf-442	92	1	van der ploeg	PERSON
gujaf-442	92	2	2011	DATE
gujaf-442	92	3	dutch	NORP
gujaf-442	94	1	ambec et al	PERSON
gujaf-442	95	1	2013	DATE
gujaf-442	96	1	oecd	ORG
gujaf-442	96	2	2020	DATE
gujaf-442	97	1	jiang et al	PERSON
gujaf-442	97	2	2023	CARDINAL
gujaf-442	97	3	fintech	ORG
gujaf-442	98	1	lee	PERSON
gujaf-442	99	1	2020	DATE
gujaf-442	99	2	environmentalregulationoneconomicgrowthacross30 oecd	ORG
gujaf-442	100	1	fintech	ORG
gujaf-442	101	1	wang et al	PERSON
gujaf-442	101	2	2022	CARDINAL
gujaf-442	101	3	fintech	ORG
gujaf-442	102	1	acemoglu	PERSON
gujaf-442	102	2	robinson	PERSON
gujaf-442	102	3	2012	DATE
gujaf-442	103	1	dabla-norris et al	ORG
gujaf-442	103	2	2020	DATE
gujaf-442	104	1	oecd	ORG
gujaf-442	104	2	fintech	ORG
gujaf-442	107	1	liu et al	PERSON
gujaf-442	108	1	2022	CARDINAL
gujaf-442	108	2	oecd	ORG
gujaf-442	108	3	442	CARDINAL
gujaf-442	110	1	fintech	ORG
gujaf-442	111	1	zhang et al	PERSON
gujaf-442	112	1	2024	CARDINAL
gujaf-442	112	2	oecd	ORG
gujaf-442	112	3	fintech	ORG
gujaf-442	114	1	2021	CARDINAL
gujaf-442	115	1	2021	CARDINAL
gujaf-442	116	1	2020	DATE
gujaf-442	117	1	fintech	ORG
gujaf-442	118	1	fintech	ORG
gujaf-442	119	1	oecd	ORG
gujaf-442	120	1	demirgüç-kunt et al	PERSON
gujaf-442	121	1	2020	DATE
gujaf-442	122	1	fintech	ORG
gujaf-442	123	1	fintech	ORG
gujaf-442	124	1	oecd	ORG
gujaf-442	126	1	lópez gonzález	PERSON
gujaf-442	126	2	2018	DATE
gujaf-442	126	3	gusaujournalofaccountingandfinance	ORG
gujaf-442	126	4	443	CARDINAL
gujaf-442	126	5	healthcare	ORG
gujaf-442	127	1	2020	DATE
gujaf-442	131	1	oecd	ORG
gujaf-442	132	1	van der ploeg &poelhekke	ORG
gujaf-442	132	2	2017	DATE
gujaf-442	133	1	2017	DATE
gujaf-442	134	1	oecd	ORG
gujaf-442	137	1	zhang et al	PERSON
gujaf-442	138	1	2024	CARDINAL
gujaf-442	142	1	oecd	ORG
gujaf-442	143	1	3.0	CARDINAL
gujaf-442	143	2	fintech	ORG
gujaf-442	143	3	oecd	ORG
gujaf-442	144	1	2000	DATE
gujaf-442	144	2	2023	CARDINAL
gujaf-442	144	3	annual	DATE
gujaf-442	145	1	2015	CARDINAL
gujaf-442	145	2	us$	GPE
gujaf-442	145	3	the world bank's	ORG
gujaf-442	146	1	fintech	ORG
gujaf-442	146	2	the international telecommunication union	ORG
gujaf-442	146	3	itu	PERSON
gujaf-442	146	4	2023	CARDINAL
gujaf-442	147	1	2022	CARDINAL
gujaf-442	147	2	oecd	ORG
gujaf-442	148	1	gusaujournalofaccountingandfinance	PERSON
gujaf-442	148	2	444	CARDINAL
gujaf-442	148	3	2023	CARDINAL
gujaf-442	149	1	0	CARDINAL
gujaf-442	149	2	6	CARDINAL
gujaf-442	149	3	botta & kozluk,	ORG
gujaf-442	149	4	2014	DATE
gujaf-442	151	1	1	CARDINAL
gujaf-442	152	1	1	CARDINAL
gujaf-442	153	1	anddata	ORG
gujaf-442	153	2	realgdppercapita(constant2015us$	GPE
gujaf-442	153	3	0	CARDINAL
gujaf-442	153	4	6	CARDINAL
gujaf-442	153	5	oecd	ORG
gujaf-442	153	6	2023	CARDINAL
gujaf-442	153	7	botta& kozluk(2014	ORG
gujaf-442	153	8	tertiaryschoolenrollment(%gross	PRODUCT
gujaf-442	153	9	capitalformation grosscapitalformation(%ofgdp	PERSON
gujaf-442	153	10	2023	CARDINAL
gujaf-442	153	11	fintech	ORG
gujaf-442	153	12	machado	PERSON
gujaf-442	153	13	silva	PERSON
gujaf-442	153	14	2019	DATE
gujaf-442	155	1	thebaselineempiricalmodelisspecifiedas:	ORG
gujaf-442	155	2	𝜀𝑖𝑡(𝜏	ORG
gujaf-442	155	3	1	CARDINAL
gujaf-442	156	1	𝛼(𝜏	ORG
gujaf-442	156	2	𝛽𝑘(𝜏	ORG
gujaf-442	156	3	𝜀𝑖𝑡(𝜏	ORG
gujaf-442	158	1	445	CARDINAL
gujaf-442	159	1	2	CARDINAL
gujaf-442	159	2	0.25	CARDINAL
gujaf-442	159	3	0.50	CARDINAL
gujaf-442	159	4	0.75	CARDINAL
gujaf-442	159	5	oecd	ORG
gujaf-442	160	1	machado	PERSON
gujaf-442	160	2	silva	PERSON
gujaf-442	160	3	2019	DATE
gujaf-442	163	1	𝑌𝑖𝑡≡	PRODUCT
gujaf-442	163	2	𝑌𝑖𝑡=	PERSON
gujaf-442	163	3	3	CARDINAL
gujaf-442	163	4	𝑋𝑖𝑡is	ORG
gujaf-442	163	5	fintech	ORG
gujaf-442	163	6	𝜎(𝑋𝑖𝑡	ORG
gujaf-442	166	1	𝛽(𝜏	ORG
gujaf-442	168	1	𝜎(𝑋𝑖𝑡	ORG
gujaf-442	169	1	two	CARDINAL
gujaf-442	171	1	4	CARDINAL
gujaf-442	171	2	~ 𝐼(1	PERSON
gujaf-442	171	3	2001	DATE
gujaf-442	172	1	first	ORDINAL
gujaf-442	172	2	∑ gusaujournalofaccountingandfinance	PERSON
gujaf-442	172	3	446	CARDINAL
gujaf-442	173	1	fintech	ORG
gujaf-442	173	2	5	CARDINAL
gujaf-442	174	1	4.0 resultsandimplications	QUANTITY
gujaf-442	174	2	2	CARDINAL
gujaf-442	174	3	3	CARDINAL
gujaf-442	174	4	oecd	ORG
gujaf-442	176	1	fintech	ORG
gujaf-442	177	1	2021	DATE
gujaf-442	178	1	nguyen & tran	ORG
gujaf-442	178	2	2021	DATE
gujaf-442	180	1	2023	CARDINAL
gujaf-442	182	1	2001	DATE
gujaf-442	184	1	oecd	ORG
gujaf-442	185	1	porter & van der linde	ORG
gujaf-442	185	2	2021	DATE
gujaf-442	186	1	3	CARDINAL
gujaf-442	187	1	gusaujournalofaccountingandfinance	PERSON
gujaf-442	187	2	447	CARDINAL
gujaf-442	187	3	2	CARDINAL
gujaf-442	187	4	percapita(gdppc𝑖𝑡	DATE
gujaf-442	187	5	coef mmqr s.e.	ORG
gujaf-442	187	6	fmols s.e.	PERSON
gujaf-442	187	7	prob dols s.e.	ORG
gujaf-442	187	8	fintech	NORP
gujaf-442	187	9	0.124 0.031 0.000	QUANTITY
gujaf-442	187	10	0.203 0.045 0.000	MONEY
gujaf-442	187	11	mineralresource rents	PERSON
gujaf-442	187	12	0.028 0.001	CARDINAL
gujaf-442	187	13	0.025 0.002	CARDINAL
gujaf-442	187	14	0.027 0.001	CARDINAL
gujaf-442	187	15	fintech×eps(fin𝑖𝑡×	ORG
gujaf-442	187	16	0.055 0.014 0.021	QUANTITY
gujaf-442	187	17	0.019 inflation(inf𝑖𝑡	PERCENT
gujaf-442	187	18	0.010 0.045	CARDINAL
gujaf-442	187	19	0.011 0.050	CARDINAL
gujaf-442	187	20	0.010 0.048	CARDINAL
gujaf-442	187	21	trade𝑖𝑡	GPE
gujaf-442	187	22	0.087 0.020 0.007	QUANTITY
gujaf-442	187	23	0.110 0.022	CARDINAL
gujaf-442	187	24	0.002	CARDINAL
gujaf-442	187	25	2024	CARDINAL
gujaf-442	189	1	0.083	CARDINAL
gujaf-442	189	2	2.451	CARDINAL
gujaf-442	189	3	levin-lin-chuunitroottest	PERSON
gujaf-442	189	4	3.482 0.001	CARDINAL
gujaf-442	189	5	2024	CARDINAL
gujaf-442	189	6	first	ORDINAL
gujaf-442	189	7	fintech	ORG
gujaf-442	191	1	oecd	ORG
gujaf-442	191	2	chen et al.	PERSON
gujaf-442	191	3	2022	CARDINAL
gujaf-442	192	1	second	ORDINAL
gujaf-442	195	1	2023	CARDINAL
gujaf-442	197	1	third	ORDINAL
gujaf-442	199	1	theimportanceofcomplementaryinstitutionalreformstomitigateadverseeffects gusaujournalofaccountingandfinance	PERSON
gujaf-442	199	2	448	CARDINAL
gujaf-442	201	1	zhang & zhao	ORG
gujaf-442	201	2	2024	DATE
gujaf-442	202	1	oecd	ORG
gujaf-442	203	1	first	ORDINAL
gujaf-442	203	2	fintech	ORG
gujaf-442	204	1	oecd	ORG
gujaf-442	204	2	nguyen & tran	ORG
gujaf-442	204	3	2021	DATE
gujaf-442	205	1	second	ORDINAL
gujaf-442	206	1	2023	CARDINAL
gujaf-442	207	1	third	ORDINAL
gujaf-442	208	1	brunnschweiler & bulte	ORG
gujaf-442	208	2	2021	CARDINAL
gujaf-442	210	1	oecd	ORG
gujaf-442	210	2	porter & van der linde	ORG
gujaf-442	210	3	2021	CARDINAL
gujaf-442	210	4	zhang &zhao	ORG
gujaf-442	210	5	2024	DATE
gujaf-442	211	1	5.0	CARDINAL
gujaf-442	211	2	fintech	ORG
gujaf-442	211	3	oecd	ORG
gujaf-442	211	4	the period 2000	DATE
gujaf-442	211	5	2023	CARDINAL
gujaf-442	212	1	fintech	ORG
gujaf-442	214	1	2021	CARDINAL
gujaf-442	214	2	van der linde	PERSON
gujaf-442	214	3	2021	DATE
gujaf-442	216	1	first	ORDINAL
gujaf-442	216	2	study‘s	ORG
gujaf-442	216	3	oecd	ORG
gujaf-442	217	1	second	ORDINAL
gujaf-442	217	2	449	CARDINAL
gujaf-442	218	1	third	ORDINAL
gujaf-442	218	2	2023	CARDINAL
gujaf-442	218	3	recent years	DATE
gujaf-442	218	4	nguyen & tran	ORG
gujaf-442	218	5	2021	DATE
gujaf-442	220	1	oecd	ORG
gujaf-442	221	1	2023	CARDINAL
gujaf-442	223	1	zhang & zhao	ORG
gujaf-442	223	2	2024	DATE
gujaf-442	224	1	non-oecd	ORG
gujaf-442	226	1	chen et al.	PERSON
gujaf-442	226	2	2022	CARDINAL
gujaf-442	226	3	2020	DATE
gujaf-442	228	1	d., & robinson	ORG
gujaf-442	228	2	j. a.	PERSON
gujaf-442	228	3	2012	DATE
gujaf-442	231	1	35(3	CARDINAL
gujaf-442	231	2	17–38	DATE
gujaf-442	232	1	https://doi.org/10.1257/jep.35.3.17 albrizio	PERSON
gujaf-442	232	2	s.	PERSON
gujaf-442	232	3	koźluk	PERSON
gujaf-442	232	4	t., & zipperer	ORG
gujaf-442	232	5	2017	CARDINAL
gujaf-442	234	1	journal of environmental economics	ORG
gujaf-442	234	2	81	CARDINAL
gujaf-442	234	3	209–226	CARDINAL
gujaf-442	235	1	s., cohen	ORG
gujaf-442	235	2	m. a.	PERSON
gujaf-442	235	3	elgie,	ORG
gujaf-442	235	4	s., & lanoie	ORG
gujaf-442	235	5	2013	DATE
gujaf-442	236	1	20	CARDINAL
gujaf-442	237	1	7(1	CARDINAL
gujaf-442	237	2	2–22	CARDINAL
gujaf-442	238	1	d. w.	PERSON
gujaf-442	238	2	barberis	ORG
gujaf-442	238	3	j., & buckley	ORG
gujaf-442	238	4	r. p.	PERSON
gujaf-442	238	5	2016	CARDINAL
gujaf-442	239	1	fintech	ORG
gujaf-442	240	1	georgetown journal of international law	ORG
gujaf-442	240	2	47	DATE
gujaf-442	240	3	1271–1319	DATE
gujaf-442	241	1	arellano	PERSON
gujaf-442	241	2	m., & bover	ORG
gujaf-442	241	3	1995	DATE
gujaf-442	243	1	econometrics	ORG
gujaf-442	243	2	68(1	CARDINAL
gujaf-442	243	3	29–51	TIME
gujaf-442	244	1	gusaujournalofaccountingandfinance	PERSON
gujaf-442	244	2	450	CARDINAL
gujaf-442	244	3	baldwin	GPE
gujaf-442	244	4	r., & freeman	ORG
gujaf-442	244	5	r.	PERSON
gujaf-442	244	6	2021	CARDINAL
gujaf-442	246	1	journal of international economics	ORG
gujaf-442	246	2	129	CARDINAL
gujaf-442	246	3	103512	DATE
gujaf-442	247	1	m., & beaton	ORG
gujaf-442	247	2	2020	DATE
gujaf-442	248	1	20/133	CARDINAL
gujaf-442	249	1	d.	NORP
gujaf-442	249	2	2023	CARDINAL
gujaf-442	251	1	182, 121858	DATE
gujaf-442	252	1	https://doi.org/10.1016/j.techfore.2022.121858 bouri	GPE
gujaf-442	252	2	e.	GPE
gujaf-442	252	3	shahzad	GPE
gujaf-442	252	4	s. j. h., & roubaud	PERSON
gujaf-442	252	5	2021	CARDINAL
gujaf-442	254	1	oecd	ORG
gujaf-442	255	1	170	CARDINAL
gujaf-442	255	2	120898	DATE
gujaf-442	256	1	https://doi.org/10.1016/j.techfore.2021.120898	CARDINAL
gujaf-442	256	2	c. n., & bulte	PERSON
gujaf-442	256	3	e. h.	PERSON
gujaf-442	256	4	2021	CARDINAL
gujaf-442	258	1	journal of development economics	ORG
gujaf-442	258	2	153, 102551	DATE
gujaf-442	259	1	https://doi.org/10.1016/j.jdeveco.2020.102551 chen	PERSON
gujaf-442	259	2	2022	CARDINAL
gujaf-442	260	1	fintech	ORG
gujaf-442	261	1	journal of banking & finance	ORG
gujaf-442	261	2	136	CARDINAL
gujaf-442	261	3	106361	DATE
gujaf-442	262	1	chen	PERSON
gujaf-442	262	2	liu	PERSON
gujaf-442	262	3	x.	GPE
gujaf-442	262	4	j.(2023	PERSON
gujaf-442	263	1	digital financeand	ORG
gujaf-442	264	1	13(1	CARDINAL
gujaf-442	265	1	constantinescu	GPE
gujaf-442	265	2	c., mattoo	GPE
gujaf-442	265	3	a., & ruta	ORG
gujaf-442	265	4	m. (	PERSON
gujaf-442	265	5	2019	DATE
gujaf-442	267	1	world bank	ORG
gujaf-442	268	1	dabla-norris	ORG
gujaf-442	268	2	e.	GPE
gujaf-442	268	3	khwaja	GPE
gujaf-442	268	4	a., & soto	ORG
gujaf-442	268	5	2020	DATE
gujaf-442	271	1	20/44.https://doi.org/10.5089/9781513535345.001	CARDINAL
gujaf-442	271	2	demirgüç	GPE
gujaf-442	271	3	d., & ansar	ORG
gujaf-442	271	4	s.	PERSON
gujaf-442	271	5	2020	DATE
gujaf-442	272	1	2017	CARDINAL
gujaf-442	273	1	world bank	ORG
gujaf-442	274	1	https://doi.org/10.1596/978-1-4648-1440-2 freund	PERSON
gujaf-442	274	2	2004	DATE
gujaf-442	276	1	journal of international economics	ORG
gujaf-442	276	2	171–189	CARDINAL
gujaf-442	277	1	https://doi.org/10.1016/s0022 1996(03)00055-3	PERSON
gujaf-442	277	2	s.,&mah	PERSON
gujaf-442	277	3	j.s.(2021).resourcerents	GPE
gujaf-442	278	1	70, 101969	DATE
gujaf-442	280	1	jiang	PERSON
gujaf-442	280	2	x.	GPE
gujaf-442	280	3	li	PERSON
gujaf-442	280	4	w.	PERSON
gujaf-442	280	5	2023	CARDINAL
gujaf-442	281	1	oecd	ORG
gujaf-442	282	1	382	CARDINAL
gujaf-442	282	2	135322	DATE
gujaf-442	283	1	https://doi.org/10.1016/j.jclepro.2022.135322 kim	PERSON
gujaf-442	283	2	2021	CARDINAL
gujaf-442	284	1	fintech	ORG
gujaf-442	284	2	oecd	ORG
gujaf-442	285	1	7(1	DATE
gujaf-442	285	2	14	CARDINAL
gujaf-442	286	1	https://doi.org/10.1186/s40854-021-00219-9 gusaujournalofaccountingandfinance	PERSON
gujaf-442	286	2	451	CARDINAL
gujaf-442	287	1	journalofeconometrics,90(1),1–44.https://doi.org/10.1016	PERSON
gujaf-442	287	2	4076(98)00023 2	CARDINAL
gujaf-442	287	3	r. (	GPE
gujaf-442	287	4	2005	DATE
gujaf-442	289	1	cambridge university	ORG
gujaf-442	290	1	https://doi.org/10.1017/cbo9780511754098 kou	PERSON
gujaf-442	290	2	peng	PERSON
gujaf-442	290	3	2021	CARDINAL
gujaf-442	292	1	162	CARDINAL
gujaf-442	292	2	120343	DATE
gujaf-442	293	1	https://doi.org/10.1016/j.techfore.2020.120343 lee	PERSON
gujaf-442	293	2	s., & oh	ORG
gujaf-442	293	3	2020	DATE
gujaf-442	294	1	fintech	ORG
gujaf-442	294	2	oecd	ORG
gujaf-442	295	1	6107	DATE
gujaf-442	297	1	liu	PERSON
gujaf-442	297	2	q.	PERSON
gujaf-442	297	3	wang	PERSON
gujaf-442	297	4	z., & zhou	ORG
gujaf-442	297	5	2022	CARDINAL
gujaf-442	298	1	oecd	ORG
gujaf-442	299	1	environmental science & policy	ORG
gujaf-442	299	2	127	CARDINAL
gujaf-442	299	3	12–22	CARDINAL
gujaf-442	300	1	lópez gonzález	PERSON
gujaf-442	300	2	j., & ferencz	ORG
gujaf-442	300	3	j. (2018	ORG
gujaf-442	302	1	oecd	ORG
gujaf-442	302	2	217	CARDINAL
gujaf-442	303	1	i., & zicchino	ORG
gujaf-442	303	2	2006	DATE
gujaf-442	305	1	quarterly	DATE
gujaf-442	305	2	46(2	CARDINAL
gujaf-442	305	3	190–210	DATE
gujaf-442	305	4	https://doi.org/10.1016/j.qref.2005.11.002 machado	PERSON
gujaf-442	305	5	j. a. f., & silva	PERSON
gujaf-442	305	6	j. m. c. s.	PERSON
gujaf-442	305	7	2019	DATE
gujaf-442	307	1	213(1	CARDINAL
gujaf-442	307	2	145–173	CARDINAL
gujaf-442	308	1	t., & tran	ORG
gujaf-442	308	2	q.	PERSON
gujaf-442	308	3	2021	CARDINAL
gujaf-442	309	1	oecd	ORG
gujaf-442	310	1	31, 100523	DATE
gujaf-442	311	1	oecd	ORG
gujaf-442	311	2	2020	DATE
gujaf-442	313	1	oecd	ORG
gujaf-442	315	1	p. k.	PERSON
gujaf-442	315	2	2021	CARDINAL
gujaf-442	316	1	fintech	ORG
gujaf-442	317	1	quarterly	DATE
gujaf-442	317	2	17(4	CARDINAL
gujaf-442	317	3	1–16	CARDINAL
gujaf-442	318	1	2001	DATE
gujaf-442	320	1	15	CARDINAL
gujaf-442	320	2	93–130	ORG
gujaf-442	321	1	https://doi.org/10.1016/s0731-9053(00)15004-2 pesaran	PERSON
gujaf-442	323	1	https://www.econstor.eu/handle/10419/29503 pesaran	PERSON
gujaf-442	323	2	m. h., & yamagata	PERSON
gujaf-442	323	3	t.	GPE
gujaf-442	323	4	2008	DATE
gujaf-442	325	1	econometrics	ORG
gujaf-442	325	2	142(1	DATE
gujaf-442	326	1	p.k.	GPE
gujaf-442	326	2	106192	DATE
gujaf-442	327	1	452	CARDINAL
gujaf-442	329	1	econometrica	PERSON
gujaf-442	329	2	1057–1111	DATE
gujaf-442	330	1	0262.00080 rana	PERSON
gujaf-442	330	2	2020	DATE
gujaf-442	332	1	international journal of economics	ORG
gujaf-442	332	2	45–54	CARDINAL
gujaf-442	333	1	https://doi.org/10.5539/ijef.v12n3p45 sadorsky	PERSON
gujaf-442	333	2	2012	DATE
gujaf-442	334	1	255	CARDINAL
gujaf-442	335	1	https://doi.org/10.1016/j.eneco.2011.10.009	ORG
gujaf-442	335	2	shahbaz	PERSON
gujaf-442	335	3	m.	PERSON
gujaf-442	335	4	h.h.	GPE
gujaf-442	335	5	& shabbir	ORG
gujaf-442	335	6	m. s.	PERSON
gujaf-442	335	7	2018	DATE
gujaf-442	337	1	57	CARDINAL
gujaf-442	337	2	194–204	CARDINAL
gujaf-442	338	1	m., & tang	ORG
gujaf-442	338	2	2021	CARDINAL
gujaf-442	339	1	oecd	ORG
gujaf-442	340	1	169	CARDINAL
gujaf-442	340	2	120811	DATE
gujaf-442	341	1	k. j. (	PERSON
gujaf-442	341	2	2004	DATE
gujaf-442	343	1	journal of economics	ORG
gujaf-442	343	2	13(1	CARDINAL
gujaf-442	343	3	123–142	CARDINAL
gujaf-442	344	1	c. f., & tan	PERSON
gujaf-442	344	2	b. w.	PERSON
gujaf-442	344	3	2019	DATE
gujaf-442	345	1	asian	NORP
gujaf-442	346	1	64	CARDINAL
gujaf-442	346	2	101492	DATE
gujaf-442	348	1	2023	CARDINAL
gujaf-442	349	1	2023	CARDINAL
gujaf-442	351	1	3300	CARDINAL
gujaf-442	353	1	2023	CARDINAL
gujaf-442	355	1	xu	PERSON
gujaf-442	355	2	z., & chen	ORG
gujaf-442	355	3	2020	DATE
gujaf-442	356	1	china‘s	ORG
gujaf-442	357	1	89	DATE
gujaf-442	357	2	210–218	CARDINAL
gujaf-442	357	3	x.	PERSON
gujaf-442	357	4	k.	PERSON
gujaf-442	357	5	2021	CARDINAL
gujaf-442	358	1	oecd	ORG
gujaf-442	359	1	291	CARDINAL
gujaf-442	359	2	125968	DATE
gujaf-442	360	1	https://doi.org/10.1016/j.jclepro.2021.125968 zhang	PERSON
gujaf-442	360	2	s.	PERSON
gujaf-442	360	3	2023	CARDINAL
gujaf-442	362	1	1000	CARDINAL