id	sid	eid	entity	type
gujaf-445	1	1	microsoft	ORG
gujaf-445	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-445	2	2	departmentofaccountingandfinance	ORG
gujaf-445	2	3	zamfarastate-nigeria	ORG
gujaf-445	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-445	2	5	april	DATE
gujaf-445	2	6	2024	CARDINAL
gujaf-445	2	7	departmentofaccountingandfinance	ORG
gujaf-445	2	8	zamfarastate-nigeria	ORG
gujaf-445	3	1	zaria kaduna	PERSON
gujaf-445	3	2	nigeria	GPE
gujaf-445	4	1	879121	DATE
gujaf-445	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-445	4	3	hassan departmentofaccounting	PERSON
gujaf-445	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-445	6	2	kaduna state	GPE
gujaf-445	10	1	prof kabirtahirhamid	PERSON
gujaf-445	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-445	11	2	jos	ORG
gujaf-445	12	1	departmentof	GPE
gujaf-445	12	2	universityof portharcourt	ORG
gujaf-445	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-445	13	2	ahmadubellouniversityzaria.	ORG
gujaf-445	15	1	rahman	PERSON
gujaf-445	16	1	keffi	GPE
gujaf-445	17	1	kurawa departmentof	ORG
gujaf-445	18	1	ahmadu bellouniversity	PERSON
gujaf-445	18	2	zaria	PERSON
gujaf-445	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-445	19	2	vol.5,issue1,april,2024	DATE
gujaf-445	19	3	departmentof accountingandmanagement	ORG
gujaf-445	19	4	nigeriandefenceacademy	GPE
gujaf-445	19	5	kaduna.	GPE
gujaf-445	20	1	niger state	ORG
gujaf-445	23	1	ahmadu bellouniversity	PERSON
gujaf-445	23	2	zaria	PERSON
gujaf-445	24	1	prof.musayelwaabubakar	PERSON
gujaf-445	24	2	usmanu danfodiyouniversity	ORG
gujaf-445	24	3	sokoto state	ORG
gujaf-445	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-445	25	2	kaduna state	GPE
gujaf-445	26	1	ahmad departmentof	PERSON
gujaf-445	28	1	dr.fatimaalfa	ORG
gujaf-445	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-445	31	1	abdullahi departmentof	ORG
gujaf-445	32	1	dr.onipeadebenege yahaya	GPE
gujaf-445	32	2	nigeriandefenceacademy	GPE
gujaf-445	32	3	kaduna state	GPE
gujaf-445	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-445	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-445	34	2	ahmadubellouniversityzaria.	ORG
gujaf-445	35	1	muhammad departmentof	PERSON
gujaf-445	35	2	ahmadubellouniversityzaria	ORG
gujaf-445	36	1	dr.	PERSON
gujaf-445	36	2	lawal muhammad	PERSON
gujaf-445	36	3	departmentof accounting	ORG
gujaf-445	36	4	ahmadubellouniversityzaria	ORG
gujaf-445	37	1	dr.farouk adeza gusaujournalofaccountingandfinance	PERSON
gujaf-445	37	2	vol.5,issue1,april,2024	DATE
gujaf-445	37	3	yola	ORG
gujaf-445	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-445	38	2	zamfara state	GPE
gujaf-445	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-445	41	1	kabiru isah	PERSON
gujaf-445	41	2	bayero university kano	ORG
gujaf-445	41	3	kano state.profambashir	ORG
gujaf-445	43	1	muhammad tanko	PERSON
gujaf-445	43	2	kaduna state university	ORG
gujaf-445	43	3	kaduna	GPE
gujaf-445	43	4	sokoto state	ORG
gujaf-445	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-445	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-445	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-445	46	3	gusau journal of accounting	ORG
gujaf-445	47	1	two	CARDINAL
gujaf-445	47	2	april and october annually	DATE
gujaf-445	48	1	the department of accounting	ORG
gujaf-445	48	2	zamfara state	GPE
gujaf-445	48	3	nigeria	GPE
gujaf-445	48	4	islamic finance	ORG
gujaf-445	48	5	islamic	NORP
gujaf-445	49	1	english	LANGUAGE
gujaf-445	50	1	more than 15	CARDINAL
gujaf-445	50	2	a4	ORG
gujaf-445	50	3	1.5	CARDINAL
gujaf-445	50	4	12	CARDINAL
gujaf-445	51	1	25 percent	PERCENT
gujaf-445	52	1	5000	CARDINAL
gujaf-445	52	2	more than 250	CARDINAL
gujaf-445	52	3	four	CARDINAL
gujaf-445	53	1	apa 7th	PRODUCT
gujaf-445	57	1	paymentdetails bank	ORG
gujaf-445	57	2	fcmb	PERSON
gujaf-445	57	3	thehead	ORG
gujaf-445	58	1	+2348069393824	DATE
gujaf-445	58	2	484	CARDINAL
gujaf-445	58	3	nigeria	GPE
gujaf-445	58	4	ahmed oluwatobi adekunle	PERSON
gujaf-445	58	5	walter sisulu university mthatha	PERSON
gujaf-445	58	6	south africa	GPE
gujaf-445	59	1	57233	DATE
gujaf-445	59	2	nigeria	GPE
gujaf-445	59	3	2014–2023	CARDINAL
gujaf-445	60	1	ten	CARDINAL
gujaf-445	60	2	gls	ORG
gujaf-445	62	1	nigeria‘s	NORP
gujaf-445	65	1	nigeria	GPE
gujaf-445	65	2	1.0	CARDINAL
gujaf-445	65	3	nigeria	GPE
gujaf-445	66	1	2021	CARDINAL
gujaf-445	68	1	nigerian	NORP
gujaf-445	68	2	ten	CARDINAL
gujaf-445	68	3	ten-year	DATE
gujaf-445	68	4	2014-2023	DATE
gujaf-445	69	1	chen et al.	PERSON
gujaf-445	69	2	2020	DATE
gujaf-445	69	3	al-najjar & hussainey	ORG
gujaf-445	69	4	2011	DATE
gujaf-445	72	1	2020	DATE
gujaf-445	73	1	485	CARDINAL
gujaf-445	73	2	1991	DATE
gujaf-445	74	1	donaldson, 2001	ORG
gujaf-445	75	1	nigerian	NORP
gujaf-445	76	1	nigerian	NORP
gujaf-445	77	1	liu et al.	PERSON
gujaf-445	77	2	2022	CARDINAL
gujaf-445	77	3	issahaku et al.	PERSON
gujaf-445	77	4	2021	DATE
gujaf-445	80	1	nigerian	NORP
gujaf-445	80	2	the recent decade	DATE
gujaf-445	81	1	contributingnewinsights intohowclimatesensitivitymodulatestheserelationshipswithinan	PERSON
gujaf-445	82	1	gls	ORG
gujaf-445	82	2	ten	CARDINAL
gujaf-445	82	3	nigerian	NORP
gujaf-445	82	4	the nigerian exchange	ORG
gujaf-445	82	5	ten-year	DATE
gujaf-445	83	1	gls	ORG
gujaf-445	83	2	baltagi	NORP
gujaf-445	83	3	2021	CARDINAL
gujaf-445	85	1	nigeria‘s	NORP
gujaf-445	86	1	nigeria‘s	NORP
gujaf-445	89	1	section 2	LAW
gujaf-445	89	2	3	CARDINAL
gujaf-445	89	3	section 4	LAW
gujaf-445	89	4	section 5	LAW
gujaf-445	91	1	two	CARDINAL
gujaf-445	91	2	486	CARDINAL
gujaf-445	92	1	1991	DATE
gujaf-445	94	1	1991	DATE
gujaf-445	94	2	peteraf & barney	ORG
gujaf-445	94	3	2003	DATE
gujaf-445	96	1	priem &butler	ORG
gujaf-445	96	2	2001	DATE
gujaf-445	98	1	donaldson, 2001	ORG
gujaf-445	98	2	ginsberg & venkatraman	ORG
gujaf-445	98	3	1985	DATE
gujaf-445	99	1	thornton et al.	PERSON
gujaf-445	99	2	2014	DATE
gujaf-445	102	1	nigerian	NORP
gujaf-445	104	1	hart and	LAW
gujaf-445	104	2	2011	DATE
gujaf-445	105	1	tang	PERSON
gujaf-445	105	2	2012	DATE
gujaf-445	108	1	2021	CARDINAL
gujaf-445	108	2	african	NORP
gujaf-445	109	1	nigerian	NORP
gujaf-445	109	2	adesina	ORG
gujaf-445	109	3	2023	CARDINAL
gujaf-445	110	1	gusaujournalofaccountingandfinance	PERSON
gujaf-445	110	2	487	CARDINAL
gujaf-445	112	1	chen et al	PERSON
gujaf-445	112	2	2015	DATE
gujaf-445	112	3	li	PERSON
gujaf-445	112	4	2019	DATE
gujaf-445	113	1	2013	DATE
gujaf-445	113	2	kraus & litzenberger	ORG
gujaf-445	113	3	1973	DATE
gujaf-445	113	4	smith & wang	ORG
gujaf-445	113	5	2021	DATE
gujaf-445	114	1	1997	DATE
gujaf-445	114	2	adegbie	NORP
gujaf-445	114	3	al.	PERSON
gujaf-445	114	4	2020	DATE
gujaf-445	115	1	ogunleye et al.	PERSON
gujaf-445	115	2	2017	CARDINAL
gujaf-445	115	3	alhassan & dogbe	ORG
gujaf-445	115	4	2020	DATE
gujaf-445	116	1	chen & steiner	ORG
gujaf-445	116	2	1999	DATE
gujaf-445	116	3	njoroge & gathenya	ORG
gujaf-445	116	4	2021	CARDINAL
gujaf-445	117	1	ross	PERSON
gujaf-445	117	2	1977	DATE
gujaf-445	118	1	2022	CARDINAL
gujaf-445	120	1	wang et al	PERSON
gujaf-445	121	1	2022	CARDINAL
gujaf-445	121	2	east asia	LOC
gujaf-445	122	1	2023	CARDINAL
gujaf-445	122	2	nigerian	NORP
gujaf-445	124	1	odum (2018	ORG
gujaf-445	126	1	2021)demonstratedthat	CARDINAL
gujaf-445	126	2	africa‘s	NORP
gujaf-445	128	1	2022	CARDINAL
gujaf-445	128	2	the world bank	ORG
gujaf-445	128	3	2023	CARDINAL
gujaf-445	129	1	2020	DATE
gujaf-445	130	1	2024	CARDINAL
gujaf-445	131	1	mensah et al	PERSON
gujaf-445	132	1	2021	CARDINAL
gujaf-445	132	2	over 30	CARDINAL
gujaf-445	132	3	488	CARDINAL
gujaf-445	132	4	hart, 1995	LAW
gujaf-445	136	1	chen et al.	PERSON
gujaf-445	136	2	2015	DATE
gujaf-445	136	3	wang et al.	PERSON
gujaf-445	136	4	2022	CARDINAL
gujaf-445	137	1	adeyemi & ogunbiyi	ORG
gujaf-445	137	2	2023	CARDINAL
gujaf-445	137	3	2021	CARDINAL
gujaf-445	138	1	first	ORDINAL
gujaf-445	139	1	chen&steiner	ORG
gujaf-445	139	2	1999	DATE
gujaf-445	139	3	njoroge &gathenya	ORG
gujaf-445	139	4	2021	CARDINAL
gujaf-445	141	1	2022	CARDINAL
gujaf-445	141	2	mensah et al.	PERSON
gujaf-445	141	3	2021	CARDINAL
gujaf-445	143	1	second	ORDINAL
gujaf-445	145	1	alhassan & dogbe	ORG
gujaf-445	145	2	2020	DATE
gujaf-445	145	3	ogunleye et al.	PERSON
gujaf-445	145	4	2017	DATE
gujaf-445	146	1	2024	DATE
gujaf-445	147	1	okafor & chukwu	ORG
gujaf-445	147	2	2020	DATE
gujaf-445	147	3	egbunike & odum	ORG
gujaf-445	147	4	2018	DATE
gujaf-445	148	1	study‘s	ORG
gujaf-445	148	2	third	ORDINAL
gujaf-445	149	1	2013	DATE
gujaf-445	149	2	smith & wang	ORG
gujaf-445	149	3	2021	DATE
gujaf-445	150	1	influencingtheeffectivenessofliquiditymanagement(adeyemi&ogunbiyi,2023;wanget gusaujournalofaccountingandfinance	PERSON
gujaf-445	150	2	489	CARDINAL
gujaf-445	150	3	2022	CARDINAL
gujaf-445	151	1	fourth	ORDINAL
gujaf-445	151	2	h4	ORG
gujaf-445	152	1	1997	DATE
gujaf-445	152	2	adegbie	NORP
gujaf-445	152	3	al.	PERSON
gujaf-445	152	4	2020	DATE
gujaf-445	153	1	2020	DATE
gujaf-445	153	2	2021	CARDINAL
gujaf-445	154	1	2022	CARDINAL
gujaf-445	154	2	2024	DATE
gujaf-445	155	1	study‘s	ORG
gujaf-445	155	2	fifth	ORDINAL
gujaf-445	155	3	1997	DATE
gujaf-445	155	4	adegbie	NORP
gujaf-445	155	5	al.	PERSON
gujaf-445	155	6	2020	DATE
gujaf-445	156	1	ogunleye et al.	PERSON
gujaf-445	156	2	2017	CARDINAL
gujaf-445	156	3	2021	CARDINAL
gujaf-445	159	1	3.0	CARDINAL
gujaf-445	159	2	nigerian	NORP
gujaf-445	160	1	10	CARDINAL
gujaf-445	160	2	ten-year	DATE
gujaf-445	160	3	2014	DATE
gujaf-445	160	4	2023	CARDINAL
gujaf-445	161	1	2021	CARDINAL
gujaf-445	161	2	2022	CARDINAL
gujaf-445	162	1	annual	DATE
gujaf-445	164	1	2020	DATE
gujaf-445	164	2	al.	GPE
gujaf-445	164	3	2024	DATE
gujaf-445	166	1	kraus & litzenberger	ORG
gujaf-445	166	2	1973	DATE
gujaf-445	166	3	smith & wang	ORG
gujaf-445	166	4	2021	DATE
gujaf-445	167	1	nigerian	NORP
gujaf-445	169	1	gusaujournalofaccountingandfinance	PERSON
gujaf-445	169	2	490	CARDINAL
gujaf-445	169	3	wooldridge	PERSON
gujaf-445	169	4	2021	DATE
gujaf-445	170	1	2021	CARDINAL
gujaf-445	170	2	greene	ORG
gujaf-445	170	3	2018	DATE
gujaf-445	170	4	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0+	DATE
gujaf-445	170	5	1	CARDINAL
gujaf-445	170	6	𝐹𝐼𝑃𝐸𝑖𝑡=𝛽0+ 𝛽1𝐹𝐼𝐿𝐸𝑖𝑡+	DATE
gujaf-445	170	7	𝛽5𝐹𝑆𝑍𝐸𝑖𝑡+	ORG
gujaf-445	170	8	𝛽6𝐹𝐴𝐺𝐸𝑖𝑡+	PERSON
gujaf-445	170	9	𝛽7𝐶𝑆𝐼𝑋𝑖𝑡	ORG
gujaf-445	171	1	1	CARDINAL
gujaf-445	172	1	𝐹𝐼𝑃𝐸𝑖𝑡is	GPE
gujaf-445	172	2	year 𝑡	DATE
gujaf-445	174	1	myers	GPE
gujaf-445	174	2	2001	DATE
gujaf-445	174	3	eze &	ORG
gujaf-445	174	4	2022	CARDINAL
gujaf-445	175	1	1996	DATE
gujaf-445	175	2	2021	CARDINAL
gujaf-445	176	1	lawalet al.	PERSON
gujaf-445	176	2	2022	CARDINAL
gujaf-445	177	1	ibrahim & salihu	ORG
gujaf-445	177	2	2021	CARDINAL
gujaf-445	178	1	2021	CARDINAL
gujaf-445	179	1	2020	DATE
gujaf-445	180	1	2023	CARDINAL
gujaf-445	181	1	gls	ORG
gujaf-445	181	2	6.385	CARDINAL
gujaf-445	181	3	0.496	CARDINAL
gujaf-445	181	4	thusfavoringtherandomeffectsmodel(wooldridge	GPE
gujaf-445	181	5	2021	CARDINAL
gujaf-445	182	1	wooldridge	ORG
gujaf-445	182	2	2010	DATE
gujaf-445	183	1	gls	ORG
gujaf-445	186	1	3	CARDINAL
gujaf-445	187	1	thegls estimatorcorrectsforserial correlation andheteroskedasticity	ORG
gujaf-445	187	2	2018	DATE
gujaf-445	188	1	vifs	PERSON
gujaf-445	188	2	2	CARDINAL
gujaf-445	188	3	4	CARDINAL
gujaf-445	188	4	kutner et al.	PERSON
gujaf-445	188	5	2005).residualnormalitywastestedviatheshapiro	CARDINAL
gujaf-445	188	6	491	CARDINAL
gujaf-445	189	1	cameron & trivedi	ORG
gujaf-445	189	2	2010	DATE
gujaf-445	190	1	1	CARDINAL
gujaf-445	191	1	2021	CARDINAL
gujaf-445	191	2	eze& enekwe(2022);yusuf& bako	ORG
gujaf-445	191	3	2023	CARDINAL
gujaf-445	191	4	2021	CARDINAL
gujaf-445	191	5	±	CARDINAL
gujaf-445	191	6	anyanwu & okolo	ORG
gujaf-445	191	7	2021);lawaletal	CARDINAL
gujaf-445	192	1	2022);oyebanji& akpan(2023	ORG
gujaf-445	192	2	liqt𝑖,𝑡	PRODUCT
gujaf-445	193	1	2020	DATE
gujaf-445	194	1	2023	CARDINAL
gujaf-445	194	2	±	CARDINAL
gujaf-445	195	1	2020	DATE
gujaf-445	197	1	2021	CARDINAL
gujaf-445	197	2	anihetal.(2023	PERSON
gujaf-445	197	3	2022	CARDINAL
gujaf-445	197	4	± nimet(2022);world bank(2023);adeyemiet al	QUANTITY
gujaf-445	198	1	2024	CARDINAL
gujaf-445	198	2	2024	CARDINAL
gujaf-445	198	3	4.0	CARDINAL
gujaf-445	198	4	2	CARDINAL
gujaf-445	198	5	nigerian	NORP
gujaf-445	198	6	between 2014	DATE
gujaf-445	198	7	2023	CARDINAL
gujaf-445	199	1	8.7%	PERCENT
gujaf-445	199	2	17.2%	PERCENT
gujaf-445	200	1	16.3%	PERCENT
gujaf-445	200	2	11.13	CARDINAL
gujaf-445	201	1	0.241	CARDINAL
gujaf-445	201	2	nigeria	GPE
gujaf-445	201	3	2023	CARDINAL
gujaf-445	201	4	2023	CARDINAL
gujaf-445	202	1	3	CARDINAL
gujaf-445	202	2	5%	PERCENT
gujaf-445	204	1	gusaujournalofaccountingandfinance	PERSON
gujaf-445	204	2	492	CARDINAL
gujaf-445	204	3	4	CARDINAL
gujaf-445	204	4	2	CARDINAL
gujaf-445	204	5	gls estimationtocorrectforheteroscedasticityandotherpanel-relateddistortions(baltagi,2021	ORG
gujaf-445	205	1	5	CARDINAL
gujaf-445	205	2	0.496	CARDINAL
gujaf-445	206	1	nigerian	NORP
gujaf-445	206	2	2021	CARDINAL
gujaf-445	206	3	2022	CARDINAL
gujaf-445	207	1	2	CARDINAL
gujaf-445	209	1	max	PERSON
gujaf-445	209	2	0.163 0.129 0.000 0.510	MONEY
gujaf-445	209	3	1.780 11.126	CARDINAL
gujaf-445	209	4	78.399	CARDINAL
gujaf-445	209	5	3.660 2.429 0.000	MONEY
gujaf-445	209	6	1.360	MONEY
gujaf-445	209	7	0.424	MONEY
gujaf-445	209	8	26.500	CARDINAL
gujaf-445	209	9	0.881	CARDINAL
gujaf-445	209	10	2024	CARDINAL
gujaf-445	210	1	3	CARDINAL
gujaf-445	210	2	1	CARDINAL
gujaf-445	210	3	2	CARDINAL
gujaf-445	210	4	3	CARDINAL
gujaf-445	210	5	4	CARDINAL
gujaf-445	210	6	5	CARDINAL
gujaf-445	210	7	6	CARDINAL
gujaf-445	210	8	7	CARDINAL
gujaf-445	210	9	8)	CARDINAL
gujaf-445	210	10	1	CARDINAL
gujaf-445	210	11	1.000	CARDINAL
gujaf-445	210	12	2	CARDINAL
gujaf-445	210	13	1.000	CARDINAL
gujaf-445	210	14	0.800	CARDINAL
gujaf-445	210	15	0.780	CARDINAL
gujaf-445	210	16	0.109	CARDINAL
gujaf-445	210	17	4	CARDINAL
gujaf-445	210	18	0.042	CARDINAL
gujaf-445	210	19	0.015 1.000	CARDINAL
gujaf-445	210	20	0.774	CARDINAL
gujaf-445	210	21	0.330	CARDINAL
gujaf-445	210	22	0.915	CARDINAL
gujaf-445	210	23	5	CARDINAL
gujaf-445	210	24	liqt𝑖,𝑡 -0.063 -0.114 -0.062 -0.065 1.000	PERSON
gujaf-445	210	25	0.666	CARDINAL
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gujaf-445	210	29	6	CARDINAL
gujaf-445	211	1	1.000	CARDINAL
gujaf-445	211	2	0.050	CARDINAL
gujaf-445	211	3	0.949	CARDINAL
gujaf-445	211	4	0.172	CARDINAL
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gujaf-445	211	6	7	CARDINAL
gujaf-445	212	1	0.358	CARDINAL
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gujaf-445	213	6	0.007	CARDINAL
gujaf-445	213	7	0.957	CARDINAL
gujaf-445	213	8	0.052	CARDINAL
gujaf-445	213	9	8)	CARDINAL
gujaf-445	213	10	0.147 0.124	CARDINAL
gujaf-445	213	11	1.000	CARDINAL
gujaf-445	213	12	0.101	CARDINAL
gujaf-445	213	13	0.307	CARDINAL
gujaf-445	213	14	0.390	CARDINAL
gujaf-445	213	15	0.206	CARDINAL
gujaf-445	213	16	0.033	CARDINAL
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gujaf-445	213	18	2024	CARDINAL
gujaf-445	214	1	4	CARDINAL
gujaf-445	214	2	vif gusaujournalofaccountingandfinance	PERSON
gujaf-445	214	3	493	CARDINAL
gujaf-445	214	4	1.460 0.687 grfo𝑖,𝑡	QUANTITY
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gujaf-445	215	3	0.906	CARDINAL
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gujaf-445	215	9	0.965	CARDINAL
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gujaf-445	218	1	10%level	CARDINAL
gujaf-445	219	1	2022	CARDINAL
gujaf-445	219	2	lawal et al.	PERSON
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gujaf-445	221	1	0.05	CARDINAL
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gujaf-445	225	1	6	CARDINAL
gujaf-445	225	2	gls	ORG
gujaf-445	225	3	coef	PERSON
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gujaf-445	228	2	0.010 0.995	QUANTITY
gujaf-445	228	3	0.001	CARDINAL
gujaf-445	228	4	0.080	CARDINAL
gujaf-445	228	5	± 0.006 0.006	QUANTITY
gujaf-445	228	6	0.006	CARDINAL
gujaf-445	228	7	0.223	CARDINAL
gujaf-445	228	8	±	CARDINAL
gujaf-445	228	9	0.057	CARDINAL
gujaf-445	228	10	494	CARDINAL
gujaf-445	228	11	coef	PERSON
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gujaf-445	231	6	0.0133	CARDINAL
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gujaf-445	232	1	7	CARDINAL
gujaf-445	232	2	moderator(csix	DATE
gujaf-445	232	3	coef	PERSON
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gujaf-445	235	3	0.067	CARDINAL
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gujaf-445	235	5	0.020	CARDINAL
gujaf-445	235	6	0.910	MONEY
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gujaf-445	236	3	±	CARDINAL
gujaf-445	236	4	0.107	CARDINAL
gujaf-445	236	5	0.156	CARDINAL
gujaf-445	236	6	0.002	CARDINAL
gujaf-445	236	7	0.262 csix𝑖,𝑡	QUANTITY
gujaf-445	236	8	±	CARDINAL
gujaf-445	236	9	± -0.022	CARDINAL
gujaf-445	236	10	0.058	CARDINAL
gujaf-445	236	11	0.701	CARDINAL
gujaf-445	236	12	± -0.933**	QUANTITY
gujaf-445	236	13	0.314	CARDINAL
gujaf-445	236	14	0.005	CARDINAL
gujaf-445	236	15	±	CARDINAL
gujaf-445	236	16	0.442	CARDINAL
gujaf-445	236	17	0.304	CARDINAL
gujaf-445	236	18	±	CARDINAL
gujaf-445	236	19	1.261 0.788 1.600	MONEY
gujaf-445	236	20	0.118	CARDINAL
gujaf-445	236	21	0.340	CARDINAL
gujaf-445	236	22	2.532	CARDINAL
gujaf-445	236	23	0.014	CARDINAL
gujaf-445	236	24	2024	CARDINAL
gujaf-445	237	1	495	CARDINAL
gujaf-445	237	2	0.211	CARDINAL
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gujaf-445	239	1	0.106	CARDINAL
gujaf-445	241	1	whereenvironmentalvolatilitydelaysinvestment(dixit& pindyck	ORG
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gujaf-445	241	4	2022	CARDINAL
gujaf-445	241	5	2021	CARDINAL
gujaf-445	242	1	3	CARDINAL
gujaf-445	242	2	0.701	CARDINAL
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gujaf-445	245	1	0.005	CARDINAL
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gujaf-445	246	3	2021	CARDINAL
gujaf-445	247	1	5	CARDINAL
gujaf-445	247	2	6	DATE
gujaf-445	248	1	0.15	CARDINAL
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gujaf-445	249	2	2020	DATE
gujaf-445	249	3	musa & afolabi	ORG
gujaf-445	249	4	2023	CARDINAL
gujaf-445	250	1	first	ORDINAL
gujaf-445	251	1	ibrahim & salihu	ORG
gujaf-445	251	2	2021	CARDINAL
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gujaf-445	252	1	second	ORDINAL
gujaf-445	252	2	2023	CARDINAL
gujaf-445	252	3	al.	GPE
gujaf-445	252	4	2024	DATE
gujaf-445	253	1	third	ORDINAL
gujaf-445	254	1	2021	CARDINAL
gujaf-445	254	2	al.	ORG
gujaf-445	254	3	2020	DATE
gujaf-445	255	1	fourth	ORDINAL
gujaf-445	255	2	csa	GPE
gujaf-445	256	1	2022	CARDINAL
gujaf-445	256	2	al.	GPE
gujaf-445	256	3	2024	DATE
gujaf-445	257	1	andstrategictrainingin gusaujournalofaccountingandfinance	PERSON
gujaf-445	257	2	496	CARDINAL
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gujaf-445	257	5	2023	CARDINAL
gujaf-445	257	6	2020	DATE
gujaf-445	258	1	5.0	CARDINAL
gujaf-445	259	1	nigerian	NORP
gujaf-445	259	2	nigerian	NORP
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gujaf-445	259	4	2023	CARDINAL
gujaf-445	261	1	myers	GPE
gujaf-445	261	2	2001	DATE
gujaf-445	261	3	jensen	PERSON
gujaf-445	261	4	1986	DATE
gujaf-445	262	1	1988	DATE
gujaf-445	262	2	ibrahim & salihu	ORG
gujaf-445	262	3	2021	CARDINAL
gujaf-445	264	1	africa	LOC
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gujaf-445	264	3	world bank	ORG
gujaf-445	264	4	2023	CARDINAL
gujaf-445	266	1	first	ORDINAL
gujaf-445	266	2	10firms over10 years	DATE
gujaf-445	267	1	second	ORDINAL
gujaf-445	268	1	third	ORDINAL
gujaf-445	271	1	schaefer et al.	PERSON
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gujaf-445	274	1	gmm	ORG
gujaf-445	277	1	gusaujournalofaccountingandfinance	ORG
gujaf-445	277	2	497	CARDINAL
gujaf-445	277	3	adegbie	ORG
gujaf-445	277	4	f. f.	PERSON
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gujaf-445	277	6	o. s.	PERSON
gujaf-445	277	7	2020	DATE
gujaf-445	278	1	nigerian	NORP
gujaf-445	279	1	journal of african business	ORG
gujaf-445	279	2	21(4	DATE
gujaf-445	279	3	504–523	DATE
gujaf-445	280	1	t., & suleiman	ORG
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gujaf-445	280	3	2022	CARDINAL
gujaf-445	281	1	nigerian	NORP
gujaf-445	282	1	367–384	CARDINAL
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gujaf-445	283	2	a. o.	PERSON
gujaf-445	283	3	o. e.	PERSON
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gujaf-445	284	1	nigeria	GPE
gujaf-445	285	1	journal of environmental management	ORG
gujaf-445	285	2	336	CARDINAL
gujaf-445	285	3	117654	DATE
gujaf-445	286	1	s. o.,& ogunbiyi	ORG
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gujaf-445	287	2	123–146	CARDINAL
gujaf-445	288	1	a. f., & sanusi	PERSON
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gujaf-445	289	1	africa	LOC
gujaf-445	290	1	10(2	DATE
gujaf-445	290	2	36–51	CARDINAL
gujaf-445	291	1	a. l.	PERSON
gujaf-445	291	2	c. s. k.	PERSON
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gujaf-445	292	1	african	NORP
gujaf-445	293	1	international journal of business and	ORG
gujaf-445	293	2	13(1	CARDINAL
gujaf-445	293	3	15–29	CARDINAL
gujaf-445	294	1	al-najjar	PERSON
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gujaf-445	294	3	k.	PERSON
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gujaf-445	295	1	uk	GPE
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gujaf-445	296	2	12(4	CARDINAL
gujaf-445	296	3	329–338	CARDINAL
gujaf-445	297	1	baltagi	NORP
gujaf-445	297	2	b. h.	PERSON
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gujaf-445	299	1	wiley	PERSON
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gujaf-445	300	2	99	CARDINAL
gujaf-445	300	3	120	CARDINAL
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gujaf-445	301	3	t. l.(1999).managerialownershipand agencyconflicts	GPE
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gujaf-445	302	2	53(3	DATE
gujaf-445	302	3	287–309	CARDINAL
gujaf-445	303	1	https://doi.org/10.1016/s0304-405x(99)00017-5 chen	PERSON
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gujaf-445	303	4	z.	PERSON
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gujaf-445	305	1	china agricultural economic review	ORG
gujaf-445	305	2	7(4	CARDINAL
gujaf-445	305	3	658–674	CARDINAL
gujaf-445	306	1	https://doi.org/10.1108/caer-04-2015-0054 chen	PERSON
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gujaf-445	306	3	j., & xie	ORG
gujaf-445	306	4	x.	GPE
gujaf-445	306	5	2020	DATE
gujaf-445	308	1	asia pacific journal of management	ORG
gujaf-445	308	2	37	CARDINAL
gujaf-445	308	3	549–572	CARDINAL
gujaf-445	309	1	d.	NORP
gujaf-445	309	2	c., & uyar	ORG
gujaf-445	309	3	a.	PERSON
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gujaf-445	311	1	3970–3983	DATE
gujaf-445	312	1	f. c., &odum	PERSON
gujaf-445	312	2	c. a.	PERSON
gujaf-445	312	3	2018	DATE
gujaf-445	313	1	nigeria	GPE
gujaf-445	314	1	economics & finance	ORG
gujaf-445	314	2	6(1	CARDINAL
gujaf-445	314	3	1466012	DATE
gujaf-445	315	1	gusaujournalofaccountingandfinance	PERSON
gujaf-445	315	2	498	CARDINAL
gujaf-445	315	3	c. i.	PERSON
gujaf-445	315	4	2022	CARDINAL
gujaf-445	316	1	nigeria	GPE
gujaf-445	317	1	international journal of business and management review	ORG
gujaf-445	317	2	10(3	CARDINAL
gujaf-445	317	3	22–36	CARDINAL
gujaf-445	318	1	2021	CARDINAL
gujaf-445	319	1	africa	LOC
gujaf-445	320	1	11(2	CARDINAL
gujaf-445	320	2	109–128	CARDINAL
gujaf-445	321	1	fodio	ORG
gujaf-445	321	2	m. i.	PERSON
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gujaf-445	321	5	2020	DATE
gujaf-445	322	1	nigerian	NORP
gujaf-445	323	1	29(3	CARDINAL
gujaf-445	323	2	1457–1470	DATE
gujaf-445	324	1	https://doi.org/10.1002/bse.2437 ginsberg	PERSON
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gujaf-445	324	3	1985	DATE
gujaf-445	326	1	academy of management review	ORG
gujaf-445	326	2	10(3	CARDINAL
gujaf-445	326	3	421–434	DATE
gujaf-445	327	1	s. l. (	PERSON
gujaf-445	327	2	1995	DATE
gujaf-445	329	1	academy of management review	ORG
gujaf-445	330	1	s.l.	GPE
gujaf-445	330	2	fifteen years	DATE
gujaf-445	331	1	journal of management	ORG
gujaf-445	331	2	1464–1479	CARDINAL
gujaf-445	332	1	issahaku	GPE
gujaf-445	332	2	s. h., &	ORG
gujaf-445	332	3	2021	CARDINAL
gujaf-445	333	1	africa	LOC
gujaf-445	333	2	ghana	GPE
gujaf-445	334	1	807–819	CARDINAL
gujaf-445	335	1	kraus, a., & litzenberger	ORG
gujaf-445	335	2	r. h.	PERSON
gujaf-445	335	3	1973	DATE
gujaf-445	337	1	28(4	CARDINAL
gujaf-445	337	2	911–922	CARDINAL
gujaf-445	337	3	6261.1973.tb01415.x liu	PERSON
gujaf-445	337	4	x.	GPE
gujaf-445	337	5	wang	PERSON
gujaf-445	337	6	e. z.	PERSON
gujaf-445	337	7	w. l.	PERSON
gujaf-445	337	8	2022	CARDINAL
gujaf-445	339	1	29	CARDINAL
gujaf-445	339	2	22380–22392	CARDINAL
gujaf-445	340	1	https://doi.org/10.1007/s11356-021-16864-4 majumdar	PERSON
gujaf-445	340	2	s. k. (	PERSON
gujaf-445	340	3	1997	DATE
gujaf-445	341	1	india	GPE
gujaf-445	342	1	12(2	DATE
gujaf-445	342	2	231–241	CARDINAL
gujaf-445	343	1	https://doi.org/10.1023/a:1007740315440 mensah	PERSON
gujaf-445	343	2	j., abubakar	PERSON
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gujaf-445	343	4	s. a.	PERSON
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gujaf-445	345	1	30(3	CARDINAL
gujaf-445	345	2	1453–1472	CARDINAL
gujaf-445	347	1	2022	CARDINAL
gujaf-445	348	1	nigerian	NORP
gujaf-445	349	1	nigerian	NORP
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gujaf-445	350	2	j. m.	PERSON
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gujaf-445	351	1	45.https://doi.org/10.31920/1750-4562/2021/v9n1a2	CARDINAL
gujaf-445	351	2	g. i.	PERSON
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gujaf-445	351	4	s. o.	PERSON
gujaf-445	351	5	2024	CARDINAL
gujaf-445	352	1	nigerian	NORP
gujaf-445	353	1	journal of environmental management	ORG
gujaf-445	353	2	300	CARDINAL
gujaf-445	353	3	113555	DATE
gujaf-445	354	1	https://doi.org/10.1016/j.jenvman.2021.113555	CARDINAL
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gujaf-445	356	1	77(4	CARDINAL
gujaf-445	356	2	434–445	CARDINAL
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gujaf-445	357	2	c. a.	GPE
gujaf-445	357	3	l. o.	PERSON
gujaf-445	357	4	2020	DATE
gujaf-445	358	1	su12104089 gusaujournalofaccountingandfinance	PERSON
gujaf-445	358	2	499	CARDINAL
gujaf-445	358	3	c., & ofoegbu	ORG
gujaf-445	358	4	g. n.	PERSON
gujaf-445	358	5	2023	CARDINAL
gujaf-445	360	1	journal of african business	ORG
gujaf-445	360	2	24(1	CARDINAL
gujaf-445	360	3	87–105	DATE
gujaf-445	361	1	a. n., & marchant	PERSON
gujaf-445	361	2	2020	DATE
gujaf-445	362	1	africa	LOC
gujaf-445	363	1	28	CARDINAL
gujaf-445	363	2	100215	DATE
gujaf-445	364	1	m.a.	PERSON
gujaf-445	364	2	24(4	CARDINAL
gujaf-445	364	3	309–323	CARDINAL
gujaf-445	365	1	https://doi.org/10.1002/mde.1126	CARDINAL
gujaf-445	365	2	r. l.	PERSON
gujaf-445	365	3	j. e. (	PERSON
gujaf-445	365	4	2001	DATE
gujaf-445	366	1	academy of management review	ORG
gujaf-445	366	2	26(1	CARDINAL
gujaf-445	366	3	22–40	CARDINAL
gujaf-445	367	1	https://doi.org/10.5465/amr.2001.4011928 ross	PERSON
gujaf-445	367	2	s. a.	PERSON
gujaf-445	367	3	1977	DATE
gujaf-445	369	1	the bell journal of economics	ORG
gujaf-445	369	2	8(1	CARDINAL
gujaf-445	369	3	23–40	CARDINAL
gujaf-445	370	1	t., & wang	ORG
gujaf-445	370	2	j.	PERSON
gujaf-445	370	3	2021	CARDINAL
gujaf-445	372	1	journal of financial economics	ORG
gujaf-445	372	2	142(2	CARDINAL
gujaf-445	372	3	635–654	CARDINAL
gujaf-445	373	1	tang	NORP
gujaf-445	373	2	z., & tang	ORG
gujaf-445	373	3	j.	PERSON
gujaf-445	373	4	2012	DATE
gujaf-445	374	1	china	GPE
gujaf-445	375	1	27(4	CARDINAL
gujaf-445	375	2	436–455	CARDINAL
gujaf-445	376	1	thornton	PERSON
gujaf-445	376	2	p. k.	PERSON
gujaf-445	376	3	herrero	PERSON
gujaf-445	376	4	m., & challinor	ORG
gujaf-445	376	5	a. j.	PERSON
gujaf-445	376	6	2014	DATE
gujaf-445	377	1	3328	CARDINAL
gujaf-445	378	1	wang	PERSON
gujaf-445	378	2	zhang, h., & liu	ORG
gujaf-445	378	3	2022	CARDINAL
gujaf-445	379	1	115	CARDINAL
gujaf-445	380	1	https://doi.org/10.1016/j.envsci.2022.02.010 world bank	ORG
gujaf-445	381	1	2023	CARDINAL
gujaf-445	382	1	yusuf	PERSON
gujaf-445	382	2	a. a.	PERSON
gujaf-445	382	3	2023	CARDINAL
gujaf-445	383	1	nigeria	GPE
gujaf-445	384	1	journal of finance	ORG
gujaf-445	384	2	5(1	CARDINAL
gujaf-445	384	3	38–51	CARDINAL
gujaf-445	385	1	https://doi.org/10.1234/jfar.v5i1.567 zhang	PERSON
gujaf-445	385	2	x.(2019).financialleverageandfirmperformance	PERSON
gujaf-445	386	1	china	GPE
gujaf-445	386	2	120–136	CARDINAL