id	sid	eid	entity	type
gujaf-444	1	1	microsoft	ORG
gujaf-444	1	2	008hw	NORP
gujaf-444	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-444	2	2	departmentofaccountingandfinance	ORG
gujaf-444	2	3	zamfarastate-nigeria	ORG
gujaf-444	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-444	2	5	april	DATE
gujaf-444	2	6	2024	CARDINAL
gujaf-444	2	7	departmentofaccountingandfinance	ORG
gujaf-444	2	8	zamfarastate-nigeria	ORG
gujaf-444	3	1	zaria kaduna	PERSON
gujaf-444	3	2	nigeria	GPE
gujaf-444	4	1	879121	DATE
gujaf-444	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-444	4	3	hassan departmentofaccounting	PERSON
gujaf-444	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-444	6	2	kaduna state	GPE
gujaf-444	10	1	prof kabirtahirhamid	PERSON
gujaf-444	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-444	11	2	jos	ORG
gujaf-444	12	1	departmentof	GPE
gujaf-444	12	2	universityof portharcourt	ORG
gujaf-444	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-444	13	2	ahmadubellouniversityzaria.	ORG
gujaf-444	15	1	rahman	PERSON
gujaf-444	16	1	keffi	GPE
gujaf-444	17	1	kurawa departmentof	ORG
gujaf-444	18	1	ahmadu bellouniversity	PERSON
gujaf-444	18	2	zaria	PERSON
gujaf-444	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-444	19	2	vol.5,issue1,april,2024	DATE
gujaf-444	19	3	departmentof accountingandmanagement	ORG
gujaf-444	19	4	nigeriandefenceacademy	GPE
gujaf-444	19	5	kaduna.	GPE
gujaf-444	20	1	niger state	ORG
gujaf-444	23	1	ahmadu bellouniversity	PERSON
gujaf-444	23	2	zaria	PERSON
gujaf-444	24	1	prof.musayelwaabubakar	PERSON
gujaf-444	24	2	usmanu danfodiyouniversity	ORG
gujaf-444	24	3	sokoto state	ORG
gujaf-444	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-444	25	2	kaduna state	GPE
gujaf-444	26	1	ahmad departmentof	PERSON
gujaf-444	28	1	dr.fatimaalfa	ORG
gujaf-444	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-444	31	1	abdullahi departmentof	ORG
gujaf-444	32	1	dr.onipeadebenege yahaya	GPE
gujaf-444	32	2	nigeriandefenceacademy	GPE
gujaf-444	32	3	kaduna state	GPE
gujaf-444	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-444	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-444	34	2	ahmadubellouniversityzaria.	ORG
gujaf-444	35	1	muhammad departmentof	PERSON
gujaf-444	35	2	ahmadubellouniversityzaria	ORG
gujaf-444	36	1	dr.	PERSON
gujaf-444	36	2	lawal muhammad	PERSON
gujaf-444	36	3	departmentof accounting	ORG
gujaf-444	36	4	ahmadubellouniversityzaria	ORG
gujaf-444	37	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	37	2	yola	ORG
gujaf-444	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-444	38	2	zamfara state	GPE
gujaf-444	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-444	41	1	kabiru isah	PERSON
gujaf-444	41	2	bayero university kano	ORG
gujaf-444	41	3	kano state.profambashir	ORG
gujaf-444	43	1	muhammad tanko	PERSON
gujaf-444	43	2	kaduna state university	ORG
gujaf-444	43	3	kaduna	GPE
gujaf-444	43	4	sokoto state	ORG
gujaf-444	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-444	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-444	46	3	gusau journal of accounting	ORG
gujaf-444	47	1	two	CARDINAL
gujaf-444	47	2	april and october annually	DATE
gujaf-444	48	1	the department of accounting	ORG
gujaf-444	48	2	zamfara state	GPE
gujaf-444	48	3	nigeria	GPE
gujaf-444	48	4	islamic finance	ORG
gujaf-444	48	5	islamic	NORP
gujaf-444	49	1	english	LANGUAGE
gujaf-444	50	1	more than 15	CARDINAL
gujaf-444	50	2	a4	ORG
gujaf-444	50	3	1.5	CARDINAL
gujaf-444	50	4	12	CARDINAL
gujaf-444	51	1	25 percent	PERCENT
gujaf-444	52	1	5000	CARDINAL
gujaf-444	52	2	more than 250	CARDINAL
gujaf-444	52	3	four	CARDINAL
gujaf-444	53	1	apa 7th	PRODUCT
gujaf-444	57	1	paymentdetails bank	ORG
gujaf-444	57	2	fcmb	PERSON
gujaf-444	57	3	thehead	ORG
gujaf-444	58	1	+2348069393824	DATE
gujaf-444	58	2	469	CARDINAL
gujaf-444	58	3	nigerian	NORP
gujaf-444	58	4	agbeyinka yinka	PERSON
gujaf-444	58	5	ibrahim department of accounting science walter sisulu university	ORG
gujaf-444	58	6	southafrica	PERSON
gujaf-444	59	1	24	CARDINAL
gujaf-444	59	2	nigerian	NORP
gujaf-444	59	3	the period 2012–2021	DATE
gujaf-444	60	1	gls	ORG
gujaf-444	62	1	nigerian	NORP
gujaf-444	65	1	1.0	CARDINAL
gujaf-444	65	2	nigeria	GPE
gujaf-444	65	3	al-matari	PERSON
gujaf-444	65	4	2022	CARDINAL
gujaf-444	67	1	bhagat & bolton	ORG
gujaf-444	67	2	2019	DATE
gujaf-444	67	3	ahmed & dey	ORG
gujaf-444	67	4	2023	CARDINAL
gujaf-444	68	1	nigeria	GPE
gujaf-444	70	1	yusof & abdul rahman	ORG
gujaf-444	70	2	2024	DATE
gujaf-444	72	1	470	CARDINAL
gujaf-444	72	2	africancontextswherefinancialliteracyandinstitutionalenforcementarevaried(hamdan & musallam	ORG
gujaf-444	72	3	2024	DATE
gujaf-444	74	1	jensen & meckling	ORG
gujaf-444	74	2	1976	DATE
gujaf-444	76	1	2000	DATE
gujaf-444	78	1	nigeria	GPE
gujaf-444	79	1	nigeria	GPE
gujaf-444	81	1	gls	ORG
gujaf-444	85	1	africa	LOC
gujaf-444	88	1	nigerian	NORP
gujaf-444	89	1	nigeria	GPE
gujaf-444	93	1	section 2	LAW
gujaf-444	93	2	section4 gusaujournalofaccountingandfinance	ORG
gujaf-444	93	3	471	CARDINAL
gujaf-444	93	4	section 5	LAW
gujaf-444	94	1	the past decade	DATE
gujaf-444	95	1	jensen & meckling	ORG
gujaf-444	95	2	1976	DATE
gujaf-444	98	1	2021	CARDINAL
gujaf-444	98	2	alabdullah et al	PERSON
gujaf-444	99	1	2021	CARDINAL
gujaf-444	100	1	adegbite et al	PERSON
gujaf-444	101	1	2023	CARDINAL
gujaf-444	103	1	al	PERSON
gujaf-444	104	1	2020	DATE
gujaf-444	104	2	ali et al	PERSON
gujaf-444	105	1	2022	CARDINAL
gujaf-444	106	1	ojeka et al	PERSON
gujaf-444	107	1	2023	CARDINAL
gujaf-444	107	2	nigerian	NORP
gujaf-444	108	1	al-matari	PERSON
gujaf-444	108	2	2021	CARDINAL
gujaf-444	108	3	2024	CARDINAL
gujaf-444	111	1	2022;okoyeet al	QUANTITY
gujaf-444	111	2	lawal et al.	PERSON
gujaf-444	111	3	2024	DATE
gujaf-444	113	1	2020)and	DATE
gujaf-444	113	2	abubakar et al	PERSON
gujaf-444	114	1	2021	CARDINAL
gujaf-444	116	1	salau et al.	PERSON
gujaf-444	116	2	2021	CARDINAL
gujaf-444	116	3	hassan & adebayo	ORG
gujaf-444	116	4	2022	CARDINAL
gujaf-444	118	1	fodio et al	PERSON
gujaf-444	119	1	2023	CARDINAL
gujaf-444	119	2	akpan et al	PERSON
gujaf-444	120	1	2024	CARDINAL
gujaf-444	123	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	123	2	472	CARDINAL
gujaf-444	126	1	enofe et al	PERSON
gujaf-444	127	1	2022	CARDINAL
gujaf-444	127	2	okolie & izedonmi	ORG
gujaf-444	127	3	2023	CARDINAL
gujaf-444	129	1	2024	CARDINAL
gujaf-444	132	1	jensen & meckling	ORG
gujaf-444	132	2	1976	DATE
gujaf-444	134	1	2024	DATE
gujaf-444	134	2	ahmed &	ORG
gujaf-444	134	3	2023	CARDINAL
gujaf-444	136	1	olayiwola & usman	ORG
gujaf-444	136	2	2022	CARDINAL
gujaf-444	138	1	ayemere & elijah	ORG
gujaf-444	138	2	2021	DATE
gujaf-444	138	3	oba et al.	PERSON
gujaf-444	138	4	2023	CARDINAL
gujaf-444	138	5	first	ORDINAL
gujaf-444	141	1	2020	DATE
gujaf-444	142	1	ali et al.	PERSON
gujaf-444	142	2	2022	CARDINAL
gujaf-444	142	3	2024	DATE
gujaf-444	143	1	nigerian	NORP
gujaf-444	143	2	customers.evidencesuggeststhatgender-diverseboardsaremorediligent	ORG
gujaf-444	143	3	attributesthatarecrucialindynamicenvironments(akinyele,2021;ojeka gusaujournalofaccountingandfinance	PERSON
gujaf-444	143	4	473	CARDINAL
gujaf-444	143	5	2023	CARDINAL
gujaf-444	144	1	2020	DATE
gujaf-444	144	2	al-matari et al.	PERSON
gujaf-444	144	3	2021	CARDINAL
gujaf-444	145	1	second	ORDINAL
gujaf-444	148	1	2020	DATE
gujaf-444	149	1	nuhu & ahmed	ORG
gujaf-444	149	2	2020	DATE
gujaf-444	149	3	2023	CARDINAL
gujaf-444	150	1	nigerian	NORP
gujaf-444	151	1	lawal et al.	PERSON
gujaf-444	151	2	2024	DATE
gujaf-444	151	3	abubakar et al.	PERSON
gujaf-444	151	4	2021	CARDINAL
gujaf-444	153	1	kaka et al.	PERSON
gujaf-444	153	2	2022	CARDINAL
gujaf-444	153	3	& usman	ORG
gujaf-444	153	4	2022	CARDINAL
gujaf-444	153	5	study‘s	ORG
gujaf-444	153	6	third	ORDINAL
gujaf-444	156	1	2021	CARDINAL
gujaf-444	158	1	2024	DATE
gujaf-444	158	2	hassan & adebayo	ORG
gujaf-444	158	3	2022	CARDINAL
gujaf-444	159	1	nigeria	GPE
gujaf-444	160	1	2023	CARDINAL
gujaf-444	161	1	hassan & adebayo	ORG
gujaf-444	161	2	2022	CARDINAL
gujaf-444	161	3	salau et al.	PERSON
gujaf-444	161	4	2021	DATE
gujaf-444	161	5	fourth	ORDINAL
gujaf-444	164	1	yang & krishnan	ORG
gujaf-444	164	2	2021	DATE
gujaf-444	165	1	2020	DATE
gujaf-444	166	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	166	2	474 𝑘=1	QUANTITY
gujaf-444	167	1	yekini & bello	ORG
gujaf-444	167	2	2021	CARDINAL
gujaf-444	167	3	ojo & ogunleye	ORG
gujaf-444	167	4	2022	CARDINAL
gujaf-444	170	1	3.0	CARDINAL
gujaf-444	170	2	two	CARDINAL
gujaf-444	173	1	jensen & meckling	ORG
gujaf-444	173	2	1976	DATE
gujaf-444	177	1	𝑈𝑃	ORG
gujaf-444	177	2	𝑈𝐴	ORG
gujaf-444	177	3	1	CARDINAL
gujaf-444	177	4	2	CARDINAL
gujaf-444	177	5	1	CARDINAL
gujaf-444	177	6	2	CARDINAL
gujaf-444	178	1	𝜋	PRODUCT
gujaf-444	178	2	pfeffer & salancik	ORG
gujaf-444	178	3	1978	DATE
gujaf-444	179	1	1991	DATE
gujaf-444	180	1	3	CARDINAL
gujaf-444	181	1	475	CARDINAL
gujaf-444	182	1	nigeria	GPE
gujaf-444	183	1	annual	DATE
gujaf-444	183	2	2012	DATE
gujaf-444	183	3	2021	CARDINAL
gujaf-444	183	4	annual	DATE
gujaf-444	183	5	the nigerian exchange	ORG
gujaf-444	184	1	24	CARDINAL
gujaf-444	189	1	1	CARDINAL
gujaf-444	190	1	table1	ORG
gujaf-444	190	2	2021	CARDINAL
gujaf-444	190	3	2022	CARDINAL
gujaf-444	190	4	annual	DATE
gujaf-444	190	5	ahmed & nuhu,2023	ORG
gujaf-444	190	6	annual	DATE
gujaf-444	190	7	memberson	PERSON
gujaf-444	190	8	ali et al.	PERSON
gujaf-444	191	1	annual	DATE
gujaf-444	191	2	numberofboard members𝑖,𝑡	PERSON
gujaf-444	191	3	abubakar& bala	ORG
gujaf-444	191	4	2021	DATE
gujaf-444	191	5	lawal & fatai,2024	ORG
gujaf-444	191	6	annual	DATE
gujaf-444	191	7	annually	DATE
gujaf-444	191	8	hassan& adebayo	ORG
gujaf-444	191	9	2022;fodio& musa,2023	ORG
gujaf-444	191	10	annual	DATE
gujaf-444	191	11	uwuigbeet al.	PERSON
gujaf-444	191	12	2020	DATE
gujaf-444	191	13	yekini & bello,2021	ORG
gujaf-444	191	14	annual	DATE
gujaf-444	191	15	dada &ogundipe	ORG
gujaf-444	191	16	2022	CARDINAL
gujaf-444	191	17	annual	DATE
gujaf-444	191	18	totalcommitteemembers𝑖,𝑡 moderator	PERSON
gujaf-444	191	19	2021;okolie &izedonmi	ORG
gujaf-444	191	20	2023	CARDINAL
gujaf-444	192	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	192	2	476	CARDINAL
gujaf-444	194	1	one	CARDINAL
gujaf-444	196	1	4	CARDINAL
gujaf-444	197	1	5	CARDINAL
gujaf-444	199	1	gls	ORG
gujaf-444	200	1	gls	ORG
gujaf-444	200	2	2021	CARDINAL
gujaf-444	201	1	gls	ORG
gujaf-444	201	2	fixedeffectsestimator(wooldridge,2019	ORG
gujaf-444	202	1	lagrange	GPE
gujaf-444	202	2	gls	ORG
gujaf-444	203	1	thegenericglsestimatorismathematicallyexpressed	PERSON
gujaf-444	203	2	var(𝛜)=𝜎2i	PERSON
gujaf-444	204	1	one year	DATE
gujaf-444	204	2	adams & ferreira	ORG
gujaf-444	204	3	2009	DATE
gujaf-444	206	1	4.0 resultsandimplications	QUANTITY
gujaf-444	206	2	2	CARDINAL
gujaf-444	206	3	24	CARDINAL
gujaf-444	206	4	477	CARDINAL
gujaf-444	206	5	nigerian	NORP
gujaf-444	207	1	0.615	CARDINAL
gujaf-444	207	2	61.5%	PERCENT
gujaf-444	208	1	0.121	CARDINAL
gujaf-444	208	2	nigerian	NORP
gujaf-444	209	1	9.1	CARDINAL
gujaf-444	209	2	5.37	CARDINAL
gujaf-444	209	3	annually	DATE
gujaf-444	210	1	0.414	CARDINAL
gujaf-444	210	2	less than half	CARDINAL
gujaf-444	211	1	0.56	CARDINAL
gujaf-444	212	1	3	CARDINAL
gujaf-444	215	1	4	CARDINAL
gujaf-444	215	2	5.0	CARDINAL
gujaf-444	216	1	5	CARDINAL
gujaf-444	216	2	gls	ORG
gujaf-444	217	1	1	CARDINAL
gujaf-444	217	2	0.05	CARDINAL
gujaf-444	217	3	jensen & meckling	ORG
gujaf-444	217	4	1976	DATE
gujaf-444	217	5	adams & ferreira	ORG
gujaf-444	217	6	2009	DATE
gujaf-444	220	1	2	CARDINAL
gujaf-444	220	2	ace𝑖,𝑡.	ORG
gujaf-444	220	3	0.01	CARDINAL
gujaf-444	222	1	hillman et al.	ORG
gujaf-444	222	2	2009	DATE
gujaf-444	222	3	al-matari	PERSON
gujaf-444	222	4	2021	CARDINAL
gujaf-444	223	1	first	ORDINAL
gujaf-444	224	1	jensen & meckling	ORG
gujaf-444	224	2	1976	DATE
gujaf-444	224	3	2021	CARDINAL
gujaf-444	225	1	oba et al	PERSON
gujaf-444	226	1	2023	CARDINAL
gujaf-444	227	1	second	ORDINAL
gujaf-444	227	2	478	CARDINAL
gujaf-444	227	3	2020	DATE
gujaf-444	228	1	al-matari	PERSON
gujaf-444	228	2	2021	CARDINAL
gujaf-444	229	1	third	ORDINAL
gujaf-444	230	1	nigerian	NORP
gujaf-444	230	2	2020	DATE
gujaf-444	233	1	bmeet𝑖,𝑡is	FAC
gujaf-444	233	2	bfexp𝑖,𝑡is	ORG
gujaf-444	234	1	yang	PERSON
gujaf-444	234	2	krishnan	PERSON
gujaf-444	234	3	2021	CARDINAL
gujaf-444	235	1	nigeria	GPE
gujaf-444	238	1	jensen & meckling	ORG
gujaf-444	238	2	1976	DATE
gujaf-444	238	3	2021	CARDINAL
gujaf-444	239	1	oba et al.	PERSON
gujaf-444	239	2	2023	CARDINAL
gujaf-444	242	1	2020	DATE
gujaf-444	243	1	ace𝑖,𝑡	PRODUCT
gujaf-444	243	2	2009	DATE
gujaf-444	246	1	yang & krishnan	ORG
gujaf-444	246	2	2021	DATE
gujaf-444	248	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	248	2	479	CARDINAL
gujaf-444	248	3	ace𝑖,𝑡.	ORG
gujaf-444	250	1	2	CARDINAL
gujaf-444	251	1	max	PERSON
gujaf-444	251	2	0.050 0.076	CARDINAL
gujaf-444	251	3	0.260	CARDINAL
gujaf-444	251	4	0.217 0.161 0.000 0.429	MONEY
gujaf-444	251	5	7.571	CARDINAL
gujaf-444	251	6	4.000 9.000	CARDINAL
gujaf-444	251	7	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-444	251	8	10.532	CARDINAL
gujaf-444	251	9	9.513 11.486	CARDINAL
gujaf-444	251	10	0.055 0.022	CARDINAL
gujaf-444	251	11	0.083	CARDINAL
gujaf-444	251	12	2024	CARDINAL
gujaf-444	251	13	3	CARDINAL
gujaf-444	251	14	1	CARDINAL
gujaf-444	251	15	2	CARDINAL
gujaf-444	251	16	3	CARDINAL
gujaf-444	251	17	4	CARDINAL
gujaf-444	251	18	5	CARDINAL
gujaf-444	251	19	6	CARDINAL
gujaf-444	251	20	7	CARDINAL
gujaf-444	251	21	8)	CARDINAL
gujaf-444	251	22	2)𝐵𝐼𝑁𝐷𝑖,𝑡 0.087 1.000	MONEY
gujaf-444	251	23	3)𝐵𝐺𝐸𝑁𝑖,𝑡	CARDINAL
gujaf-444	251	24	1.000	CARDINAL
gujaf-444	251	25	4)𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	CARDINAL
gujaf-444	252	1	0.031 1.000	CARDINAL
gujaf-444	252	2	0.055 -0.115 -0.061	PERSON
gujaf-444	252	3	1.000	CARDINAL
gujaf-444	252	4	6)𝐵𝐹𝐸𝑋𝑃𝑖,𝑡 0.049 -0.033 -0.008 -0.008	QUANTITY
gujaf-444	252	5	1.000	CARDINAL
gujaf-444	252	6	7)𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	CARDINAL
gujaf-444	252	7	0.011	CARDINAL
gujaf-444	252	8	0.017	CARDINAL
gujaf-444	252	9	0.024 1.000	CARDINAL
gujaf-444	252	10	2024	CARDINAL
gujaf-444	252	11	4	CARDINAL
gujaf-444	252	12	w	ORG
gujaf-444	252	13	0.990 1.705	MONEY
gujaf-444	252	14	4.478	MONEY
gujaf-444	252	15	3.481	MONEY
gujaf-444	252	16	1.050 0.950	CARDINAL
gujaf-444	252	17	0.997 0.550	CARDINAL
gujaf-444	252	18	0.918 1.040 0.956 gusaujournalofaccountingandfinance	QUANTITY
gujaf-444	252	19	480	CARDINAL
gujaf-444	252	20	w	ORG
gujaf-444	252	21	0.995	CARDINAL
gujaf-444	252	22	0.813	MONEY
gujaf-444	252	23	0.989	CARDINAL
gujaf-444	252	24	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-444	252	25	0.952	CARDINAL
gujaf-444	252	26	8.429 4.950 0.000 1.020 0.982 𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	QUANTITY
gujaf-444	253	1	4.772	MONEY
gujaf-444	253	2	1.010	CARDINAL
gujaf-444	253	3	0.999	CARDINAL
gujaf-444	253	4	1.000 1.030	CARDINAL
gujaf-444	253	5	5	CARDINAL
gujaf-444	253	6	coef	PERSON
gujaf-444	255	1	95%conf.interval	CARDINAL
gujaf-444	255	2	0.082	CARDINAL
gujaf-444	255	3	0.054	MONEY
gujaf-444	255	4	0.187	CARDINAL
gujaf-444	255	5	0.043	CARDINAL
gujaf-444	255	6	0.015	CARDINAL
gujaf-444	255	7	0.012to0.073	CARDINAL
gujaf-444	255	8	0.004	CARDINAL
gujaf-444	255	9	0.053	CARDINAL
gujaf-444	256	1	0.003	CARDINAL
gujaf-444	256	2	0.005	CARDINAL
gujaf-444	256	3	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-444	256	4	1.250	CARDINAL
gujaf-444	256	5	0.141 𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	QUANTITY
gujaf-444	256	6	0.575	CARDINAL
gujaf-444	256	7	0.013	CARDINAL
gujaf-444	256	8	0.202	CARDINAL
gujaf-444	256	9	0.436	CARDINAL
gujaf-444	256	10	0.239	CARDINAL
gujaf-444	256	11	0.083	CARDINAL
gujaf-444	256	12	0.261	CARDINAL
gujaf-444	256	13	0.041	CARDINAL
gujaf-444	256	14	0.040	CARDINAL
gujaf-444	256	15	0.002	CARDINAL
gujaf-444	256	16	2024	CARDINAL
gujaf-444	257	1	6: moderatedmodel	QUANTITY
gujaf-444	257	2	coef	PERSON
gujaf-444	259	1	95%conf.interval	CARDINAL
gujaf-444	259	2	0.222	CARDINAL
gujaf-444	259	3	1.250	CARDINAL
gujaf-444	259	4	0.572	CARDINAL
gujaf-444	259	5	0.167	CARDINAL
gujaf-444	259	6	0.085	CARDINAL
gujaf-444	259	7	0.010	CARDINAL
gujaf-444	259	8	0.013	CARDINAL
gujaf-444	259	9	0.016	CARDINAL
gujaf-444	259	10	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-444	259	11	0.009	CARDINAL
gujaf-444	259	12	0.011	CARDINAL
gujaf-444	259	13	1.476	CARDINAL
gujaf-444	259	14	3.235	CARDINAL
gujaf-444	259	15	0.418	CARDINAL
gujaf-444	259	16	3.720 gusaujournalofaccountingandfinance	QUANTITY
gujaf-444	259	17	481	CARDINAL
gujaf-444	261	1	1.498	CARDINAL
gujaf-444	261	2	0.109	CARDINAL
gujaf-444	261	3	0.533	CARDINAL
gujaf-444	261	4	0.321	CARDINAL
gujaf-444	261	5	0.175	CARDINAL
gujaf-444	261	6	1.840 0.066 -0.021to 0.663	MONEY
gujaf-444	261	7	0.002	CARDINAL
gujaf-444	261	8	0.285	CARDINAL
gujaf-444	261	9	3.124	CARDINAL
gujaf-444	261	10	0.280	CARDINAL
gujaf-444	261	11	2.750	CARDINAL
gujaf-444	261	12	0.018	CARDINAL
gujaf-444	261	13	0.412	CARDINAL
gujaf-444	261	14	0.082	CARDINAL
gujaf-444	261	15	between 0.002 r²overall 0.064	CARDINAL
gujaf-444	261	16	0.001	CARDINAL
gujaf-444	261	17	2024	CARDINAL
gujaf-444	261	18	5.0	CARDINAL
gujaf-444	261	19	nigeria	GPE
gujaf-444	264	1	2009	DATE
gujaf-444	264	2	gls	ORG
gujaf-444	267	1	2021	CARDINAL
gujaf-444	267	2	yang & krishnan	ORG
gujaf-444	267	3	2021	DATE
gujaf-444	268	1	oba et al	GPE
gujaf-444	268	2	2023	CARDINAL
gujaf-444	270	1	first	ORDINAL
gujaf-444	270	2	nigeria	GPE
gujaf-444	271	1	second	ORDINAL
gujaf-444	271	2	annual	DATE
gujaf-444	272	1	third	ORDINAL
gujaf-444	274	1	thesecuritiesandexchangecommission(sec)andfinancialreportingcouncilofnigeria	CARDINAL
gujaf-444	274	2	482	CARDINAL
gujaf-444	280	1	abubakar	PERSON
gujaf-444	280	2	m., & bala	PERSON
gujaf-444	280	3	a.	PERSON
gujaf-444	280	4	2021	CARDINAL
gujaf-444	281	1	nigeria	GPE
gujaf-444	282	1	asian journal of economics	ORG
gujaf-444	282	2	8(1	CARDINAL
gujaf-444	282	3	25–31	CARDINAL
gujaf-444	283	1	adams	PERSON
gujaf-444	283	2	r. b.	PERSON
gujaf-444	283	3	2009	DATE
gujaf-444	285	1	journal of financial economics	ORG
gujaf-444	285	2	291–309	CARDINAL
gujaf-444	286	1	e. o.	PERSON
gujaf-444	286	2	a. o.	PERSON
gujaf-444	286	3	& abiola	PERSON
gujaf-444	286	4	a. g.	PERSON
gujaf-444	286	5	2023	CARDINAL
gujaf-444	287	1	nigeria	GPE
gujaf-444	289	1	https://doi.org/10.1108/cg-05-2022-0222 ahmed	PERSON
gujaf-444	289	2	k., &dey	ORG
gujaf-444	289	3	2023	CARDINAL
gujaf-444	291	1	112–128	CARDINAL
gujaf-444	292	1	https://doi.org/10.1108/cg-03-2022-0123 ahmed	PERSON
gujaf-444	292	2	k., &	ORG
gujaf-444	292	3	m.	PERSON
gujaf-444	292	4	2023	CARDINAL
gujaf-444	293	1	saharan	GPE
gujaf-444	293	2	africa	LOC
gujaf-444	294	1	journal of accounting	ORG
gujaf-444	296	1	https://doi.org/10.1108/jaee-06-2022-0185	CARDINAL
gujaf-444	296	2	alabdullah	PRODUCT
gujaf-444	296	3	t. t. y.	PERSON
gujaf-444	296	4	ahmed	PERSON
gujaf-444	296	5	e. r., &	PERSON
gujaf-444	296	6	m. i.	PERSON
gujaf-444	296	7	2021	CARDINAL
gujaf-444	297	1	iraqi	NORP
gujaf-444	298	1	the journal of asian finance	ORG
gujaf-444	298	2	8(2	CARDINAL
gujaf-444	298	3	285–293	CARDINAL
gujaf-444	298	4	https://doi.org/10.13106/jafeb.2021.vol8.no2.0285 ali	PERSON
gujaf-444	298	5	atangana	GPE
gujaf-444	298	6	d., & kposowa	ORG
gujaf-444	298	7	m.	PERSON
gujaf-444	298	8	2022	CARDINAL
gujaf-444	299	1	profitabilityin africa	GPE
gujaf-444	300	1	22(6	CARDINAL
gujaf-444	300	2	1205	CARDINAL
gujaf-444	300	3	1222	CARDINAL
gujaf-444	301	1	al-matari	PERSON
gujaf-444	301	2	al swidi	PERSON
gujaf-444	301	3	a. k.	PERSON
gujaf-444	301	4	f. h.	PERSON
gujaf-444	301	5	2022	CARDINAL
gujaf-444	303	1	international journal of business and	ORG
gujaf-444	303	2	23(3	CARDINAL
gujaf-444	303	3	707–728	CARDINAL
gujaf-444	304	1	https://doi.org/10.33736/ijbs.4939.2022	GPE
gujaf-444	304	2	al-matari	PERSON
gujaf-444	304	3	al-matari	PERSON
gujaf-444	304	4	e. m.	PERSON
gujaf-444	304	5	al-matari	PERSON
gujaf-444	304	6	m. y.	PERSON
gujaf-444	304	7	2021	CARDINAL
gujaf-444	305	1	saudi arabia	GPE
gujaf-444	306	1	cogent business & management	ORG
gujaf-444	306	2	8(1	CARDINAL
gujaf-444	306	3	1944008	DATE
gujaf-444	307	1	6thed	CARDINAL
gujaf-444	309	1	bhagat	PERSON
gujaf-444	309	2	s., & bolton	ORG
gujaf-444	309	3	b.	PERSON
gujaf-444	309	4	2019	DATE
gujaf-444	311	1	58	DATE
gujaf-444	311	2	101391	DATE
gujaf-444	312	1	i. e.	PERSON
gujaf-444	312	2	j. k.	PERSON
gujaf-444	312	3	2021	CARDINAL
gujaf-444	314	1	gusaujournalofaccountingandfinance	PERSON
gujaf-444	314	2	483	CARDINAL
gujaf-444	314	3	s. e.	PERSON
gujaf-444	314	4	2022	CARDINAL
gujaf-444	315	1	nigerian	NORP
gujaf-444	316	1	187–201	CARDINAL
gujaf-444	317	1	https://doi.org/10.1108/jeas-08-2020-0130 enofe	PERSON
gujaf-444	317	2	a. o.	PERSON
gujaf-444	317	3	a., & okpako	ORG
gujaf-444	317	4	2022	CARDINAL
gujaf-444	318	1	nigeria	GPE
gujaf-444	319	1	international journal of financial research	ORG
gujaf-444	319	2	13(1	CARDINAL
gujaf-444	319	3	103–110	CARDINAL
gujaf-444	320	1	a. o.	PERSON
gujaf-444	320	2	c. o., & okolie	PERSON
gujaf-444	320	3	a. o.	PERSON
gujaf-444	320	4	2021	CARDINAL
gujaf-444	322	1	13(2	CARDINAL
gujaf-444	322	2	40–49	CARDINAL
gujaf-444	323	1	https://doi.org/10.5897/jat2021.0462	CARDINAL
gujaf-444	323	2	m. i.	PERSON
gujaf-444	323	3	i. u.	PERSON
gujaf-444	323	4	2023	CARDINAL
gujaf-444	325	1	international journal of business governance	ORG
gujaf-444	325	2	17(1	CARDINAL
gujaf-444	325	3	60–74	DATE
gujaf-444	326	1	https://doi.org/10.1504/ijbge.2023.128950 hamdan	PERSON
gujaf-444	326	2	a. m. m.	PERSON
gujaf-444	326	3	s. r. m.	PERSON
gujaf-444	326	4	2024	CARDINAL
gujaf-444	328	1	16(16	CARDINAL
gujaf-444	328	2	7100	CARDINAL
gujaf-444	329	1	hassan	PERSON
gujaf-444	329	2	s. u., & adebayo	ORG
gujaf-444	329	3	s. t.	PERSON
gujaf-444	329	4	2022	CARDINAL
gujaf-444	330	1	nigeria	GPE
gujaf-444	331	1	journal of african business	ORG
gujaf-444	331	2	23(4	CARDINAL
gujaf-444	331	3	520–534	CARDINAL
gujaf-444	332	1	hillman	ORG
gujaf-444	332	2	a.j.	PERSON
gujaf-444	332	3	m.c.	GPE
gujaf-444	333	1	j. of management	ORG
gujaf-444	333	2	1404–1427	CARDINAL
gujaf-444	334	1	jensen	PERSON
gujaf-444	334	2	m. c.	PERSON
gujaf-444	334	3	w. h.	PERSON
gujaf-444	334	4	1976	DATE
gujaf-444	336	1	journal of financial economics	ORG
gujaf-444	336	2	3(4	CARDINAL
gujaf-444	336	3	305–360	CARDINAL
gujaf-444	337	1	https://doi.org/10.1016/0304-405x(76)90026-x lawal	PERSON
gujaf-444	337	2	a.a.	GPE
gujaf-444	337	3	corporategovernancestudies,14(1	GPE
gujaf-444	337	4	55–67	CARDINAL
gujaf-444	338	1	b. a.	PERSON
gujaf-444	338	2	k. i.	PERSON
gujaf-444	338	3	mohammad	PERSON
gujaf-444	338	4	l.	PERSON
gujaf-444	338	5	ado, a. b.	PERSON
gujaf-444	338	6	u. f. (	PERSON
gujaf-444	338	7	2020	DATE
gujaf-444	339	1	agencycostsonfinancialperformanceoflistedconsumergoodscompaniesin nigeria	ORG
gujaf-444	340	1	the journal of management	ORG
gujaf-444	340	2	51-55	CARDINAL
gujaf-444	341	1	oba	GPE
gujaf-444	341	2	a. a.	PERSON
gujaf-444	341	3	adegbite, e., & olayemi	PERSON
gujaf-444	341	4	a.	PERSON
gujaf-444	341	5	2023	CARDINAL
gujaf-444	342	1	nigerian	NORP
gujaf-444	344	1	https://doi.org/10.1108/cg-01-2023-0012	GPE
gujaf-444	344	2	s. a.	PERSON
gujaf-444	344	3	iyoha	PERSON
gujaf-444	344	4	d.	NORP
gujaf-444	344	5	2023	CARDINAL
gujaf-444	345	1	nigeria	GPE
gujaf-444	346	1	38(3	CARDINAL
gujaf-444	346	2	361–375	CARDINAL
gujaf-444	347	1	a. o.	PERSON
gujaf-444	347	2	f.	PERSON
gujaf-444	347	3	2023	CARDINAL
gujaf-444	348	1	nigeria	GPE
gujaf-444	349	1	african journal of economic policy	ORG
gujaf-444	349	2	30(1	CARDINAL
gujaf-444	349	3	55–68	CARDINAL
gujaf-444	350	1	s.	PERSON
gujaf-444	350	2	aguilera	PERSON
gujaf-444	350	3	r. v.	PERSON
gujaf-444	350	4	& lorenz	ORG
gujaf-444	350	5	2020	DATE
gujaf-444	351	1	woman‘s	GPE
gujaf-444	352	1	journal of business ethics	ORG
gujaf-444	352	2	158(4	CARDINAL
gujaf-444	352	3	1041–1064	CARDINAL
gujaf-444	353	1	o. r.	PERSON
gujaf-444	353	2	j., & ajibade	ORG
gujaf-444	353	3	a. t.	PERSON
gujaf-444	353	4	2020	DATE
gujaf-444	354	1	nigeria	GPE
gujaf-444	355	1	international journal of financial research	ORG
gujaf-444	355	2	11(4	DATE
gujaf-444	355	3	257–268	CARDINAL
gujaf-444	356	1	peter	PERSON
gujaf-444	356	2	d. m.	PERSON
gujaf-444	356	3	o. a.	PERSON
gujaf-444	356	4	2020	DATE
gujaf-444	358	1	academy of accounting	ORG
gujaf-444	358	2	24(6	CARDINAL
gujaf-444	358	3	1–10	CARDINAL
gujaf-444	359	1	wooldridge	PERSON
gujaf-444	359	2	j. m.	PERSON
gujaf-444	359	3	2019	DATE
gujaf-444	360	1	7th	ORDINAL