id	sid	eid	entity	type
gujaf-446	1	1	microsoft	ORG
gujaf-446	1	2	vol.5,issue1,april,2024	DATE
gujaf-446	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-446	2	2	departmentofaccountingandfinance	ORG
gujaf-446	2	3	zamfarastate-nigeria	ORG
gujaf-446	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-446	2	5	april	DATE
gujaf-446	2	6	2024	CARDINAL
gujaf-446	2	7	departmentofaccountingandfinance	ORG
gujaf-446	2	8	zamfarastate-nigeria	ORG
gujaf-446	3	1	zaria kaduna	PERSON
gujaf-446	3	2	nigeria	GPE
gujaf-446	4	1	879121	DATE
gujaf-446	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-446	4	3	hassan departmentofaccounting	PERSON
gujaf-446	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-446	6	2	kaduna state	GPE
gujaf-446	10	1	prof kabirtahirhamid	PERSON
gujaf-446	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-446	11	2	jos	ORG
gujaf-446	12	1	departmentof	GPE
gujaf-446	12	2	universityof portharcourt	ORG
gujaf-446	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-446	13	2	ahmadubellouniversityzaria.	ORG
gujaf-446	15	1	rahman	PERSON
gujaf-446	16	1	keffi	GPE
gujaf-446	17	1	kurawa departmentof	ORG
gujaf-446	18	1	ahmadu bellouniversity	PERSON
gujaf-446	18	2	zaria	PERSON
gujaf-446	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-446	19	2	vol.5,issue1,april,2024	DATE
gujaf-446	19	3	departmentof accountingandmanagement	ORG
gujaf-446	19	4	nigeriandefenceacademy	GPE
gujaf-446	19	5	kaduna.	GPE
gujaf-446	20	1	niger state	ORG
gujaf-446	23	1	ahmadu bellouniversity	PERSON
gujaf-446	23	2	zaria	PERSON
gujaf-446	24	1	prof.musayelwaabubakar	PERSON
gujaf-446	24	2	usmanu danfodiyouniversity	ORG
gujaf-446	24	3	sokoto state	ORG
gujaf-446	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-446	25	2	kaduna state	GPE
gujaf-446	26	1	ahmad departmentof	PERSON
gujaf-446	28	1	dr.fatimaalfa	ORG
gujaf-446	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-446	31	1	abdullahi departmentof	ORG
gujaf-446	32	1	dr.onipeadebenege yahaya	GPE
gujaf-446	32	2	nigeriandefenceacademy	GPE
gujaf-446	32	3	kaduna state	GPE
gujaf-446	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-446	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-446	34	2	ahmadubellouniversityzaria.	ORG
gujaf-446	35	1	muhammad departmentof	PERSON
gujaf-446	35	2	ahmadubellouniversityzaria	ORG
gujaf-446	36	1	dr.	PERSON
gujaf-446	36	2	lawal muhammad	PERSON
gujaf-446	36	3	departmentof accounting	ORG
gujaf-446	36	4	ahmadubellouniversityzaria	ORG
gujaf-446	37	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	37	2	yola	ORG
gujaf-446	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-446	38	2	zamfara state	GPE
gujaf-446	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-446	41	1	kabiru isah	PERSON
gujaf-446	41	2	bayero university kano	ORG
gujaf-446	41	3	kano state.profambashir	ORG
gujaf-446	43	1	muhammad tanko	PERSON
gujaf-446	43	2	kaduna state university	ORG
gujaf-446	43	3	kaduna	GPE
gujaf-446	43	4	sokoto state	ORG
gujaf-446	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-446	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-446	46	3	gusau journal of accounting	ORG
gujaf-446	47	1	two	CARDINAL
gujaf-446	47	2	april and october annually	DATE
gujaf-446	48	1	the department of accounting	ORG
gujaf-446	48	2	zamfara state	GPE
gujaf-446	48	3	nigeria	GPE
gujaf-446	48	4	islamic finance	ORG
gujaf-446	48	5	islamic	NORP
gujaf-446	49	1	english	LANGUAGE
gujaf-446	50	1	more than 15	CARDINAL
gujaf-446	50	2	a4	ORG
gujaf-446	50	3	1.5	CARDINAL
gujaf-446	50	4	12	CARDINAL
gujaf-446	51	1	25 percent	PERCENT
gujaf-446	52	1	5000	CARDINAL
gujaf-446	52	2	more than 250	CARDINAL
gujaf-446	52	3	four	CARDINAL
gujaf-446	53	1	apa 7th	PRODUCT
gujaf-446	57	1	paymentdetails bank	ORG
gujaf-446	57	2	fcmb	PERSON
gujaf-446	57	3	thehead	ORG
gujaf-446	58	1	+2348069393824	DATE
gujaf-446	58	2	500	CARDINAL
gujaf-446	58	3	insurancecompanies	ORG
gujaf-446	58	4	nigeria	GPE
gujaf-446	58	5	daniel gbadebo	PERSON
gujaf-446	58	6	walter sisulu university mthatha	PERSON
gujaf-446	58	7	south africa	GPE
gujaf-446	59	1	10.57233	CARDINAL
gujaf-446	59	2	moderatingeffect	PRODUCT
gujaf-446	60	1	from2014 to2023	PERSON
gujaf-446	60	2	the relationshipsamong board	ORG
gujaf-446	66	1	nigeria jelcodes:	ORG
gujaf-446	66	2	1.0	CARDINAL
gujaf-446	67	1	adams & ferreira	ORG
gujaf-446	67	2	2021	DATE
gujaf-446	69	1	innigeria	PERSON
gujaf-446	71	1	jensen & meckling	ORG
gujaf-446	71	2	2020	DATE
gujaf-446	71	3	liu et al.	PERSON
gujaf-446	71	4	2022	CARDINAL
gujaf-446	72	1	zahra & pearce	ORG
gujaf-446	72	2	2021	DATE
gujaf-446	73	1	whichmayenhanceprofitability gusaujournalofaccountingandfinance	PERSON
gujaf-446	73	2	501	CARDINAL
gujaf-446	73	3	2020	DATE
gujaf-446	74	1	wang & coffey	ORG
gujaf-446	74	2	2020	DATE
gujaf-446	76	1	nigeria	GPE
gujaf-446	76	2	adeyemi & olowookere	ORG
gujaf-446	76	3	2021	CARDINAL
gujaf-446	78	1	eze & okafor	ORG
gujaf-446	78	2	2020	DATE
gujaf-446	80	1	nigerian	NORP
gujaf-446	81	1	agboola & agboola	ORG
gujaf-446	81	2	2023	CARDINAL
gujaf-446	85	1	nigeria	GPE
gujaf-446	86	1	ten	CARDINAL
gujaf-446	86	2	2023	CARDINAL
gujaf-446	89	1	nigerian	NORP
gujaf-446	92	1	section 2	LAW
gujaf-446	92	2	3	CARDINAL
gujaf-446	92	3	section 4	LAW
gujaf-446	92	4	section 5	LAW
gujaf-446	95	1	hasattractedsubstantialattention.somestudiessuggestthat gusaujournalofaccountingandfinance	PERSON
gujaf-446	95	2	502	CARDINAL
gujaf-446	95	3	2021	CARDINAL
gujaf-446	95	4	2023	CARDINAL
gujaf-446	96	1	yaya & mensah	ORG
gujaf-446	96	2	2020	DATE
gujaf-446	96	3	2024	DATE
gujaf-446	97	1	nigerian	NORP
gujaf-446	97	2	aliyu & ibrahim	ORG
gujaf-446	97	3	2022	CARDINAL
gujaf-446	99	1	fosu & boateng	ORG
gujaf-446	99	2	2021	DATE
gujaf-446	99	3	dah & saona	ORG
gujaf-446	99	4	2020	DATE
gujaf-446	100	1	nigeria	GPE
gujaf-446	100	2	2020	DATE
gujaf-446	100	3	2024	DATE
gujaf-446	101	1	2021	CARDINAL
gujaf-446	101	2	nigerian	NORP
gujaf-446	103	1	farag & mallin	ORG
gujaf-446	103	2	2020	DATE
gujaf-446	103	3	abubakar et al.	PERSON
gujaf-446	103	4	2022	CARDINAL
gujaf-446	104	1	african	NORP
gujaf-446	104	2	nigeria	GPE
gujaf-446	104	3	2021	CARDINAL
gujaf-446	104	4	ejem & okafor	ORG
gujaf-446	104	5	2023	CARDINAL
gujaf-446	105	1	abiodun et al	PERSON
gujaf-446	106	1	2023	CARDINAL
gujaf-446	106	2	nigerian	NORP
gujaf-446	108	1	khatib et al.	ORG
gujaf-446	108	2	2022	CARDINAL
gujaf-446	109	1	2020	DATE
gujaf-446	109	2	ghanaian	NORP
gujaf-446	110	1	2024	CARDINAL
gujaf-446	110	2	nigerian	NORP
gujaf-446	111	1	2021	CARDINAL
gujaf-446	112	1	africa	LOC
gujaf-446	112	2	owolabi & uduak	ORG
gujaf-446	112	3	2020	DATE
gujaf-446	112	4	adebayo & yakubu	ORG
gujaf-446	112	5	2023	CARDINAL
gujaf-446	114	1	2021	CARDINAL
gujaf-446	114	2	yusuf & bello	ORG
gujaf-446	114	3	2022	CARDINAL
gujaf-446	116	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	116	2	503	CARDINAL
gujaf-446	117	1	2022	CARDINAL
gujaf-446	117	2	al.	PERSON
gujaf-446	117	3	2024	DATE
gujaf-446	119	1	2023	CARDINAL
gujaf-446	119	2	nigerian	NORP
gujaf-446	120	1	2021	CARDINAL
gujaf-446	122	1	2021	CARDINAL
gujaf-446	122	2	danso et al.	PERSON
gujaf-446	122	3	2024	DATE
gujaf-446	123	1	africa	LOC
gujaf-446	123	2	danso et al	PERSON
gujaf-446	124	1	2024	CARDINAL
gujaf-446	126	1	sako	ORG
gujaf-446	126	2	kubo	PERSON
gujaf-446	126	3	2019	DATE
gujaf-446	126	4	japanese	NORP
gujaf-446	127	1	2018	DATE
gujaf-446	127	2	australian	NORP
gujaf-446	128	1	first	ORDINAL
gujaf-446	130	1	agencytheorypositsthatahigher	PERSON
gujaf-446	130	2	fama & jensen	ORG
gujaf-446	130	3	1983	DATE
gujaf-446	131	1	githiomi	ORG
gujaf-446	131	2	koori	ORG
gujaf-446	131	3	2024	DATE
gujaf-446	131	4	kenyan	NORP
gujaf-446	132	1	goel et al	PERSON
gujaf-446	133	1	2022	CARDINAL
gujaf-446	133	2	indian	NORP
gujaf-446	135	1	haque	PERSON
gujaf-446	135	2	2021	CARDINAL
gujaf-446	136	1	brahma et al	ORG
gujaf-446	136	2	2020	DATE
gujaf-446	137	1	second	ORDINAL
gujaf-446	138	1	gusaujournalofaccountingandfinance	ORG
gujaf-446	138	2	504	CARDINAL
gujaf-446	139	1	brickley & zimmerman	ORG
gujaf-446	139	2	2010	DATE
gujaf-446	139	3	adams et al.	PERSON
gujaf-446	139	4	2021	CARDINAL
gujaf-446	140	1	cornelli et al	PERSON
gujaf-446	141	1	2013	DATE
gujaf-446	143	1	2005	DATE
gujaf-446	145	1	third	ORDINAL
gujaf-446	147	1	2022	CARDINAL
gujaf-446	149	1	2022	CARDINAL
gujaf-446	152	1	2024	CARDINAL
gujaf-446	152	2	nigeria	GPE
gujaf-446	154	1	fourth	ORDINAL
gujaf-446	154	2	h4	ORG
gujaf-446	155	1	3.0	CARDINAL
gujaf-446	156	1	rdt	PERSON
gujaf-446	158	1	jensen & meckling	ORG
gujaf-446	158	2	1976	DATE
gujaf-446	158	3	resultinopportunisticbehavior.theboardofdirectorsisakeygovernancemechanismto gusaujournalofaccountingandfinance	PERSON
gujaf-446	158	4	505	CARDINAL
gujaf-446	161	1	1	CARDINAL
gujaf-446	162	1	2	CARDINAL
gujaf-446	163	1	𝐸to	ORG
gujaf-446	164	1	3	CARDINAL
gujaf-446	165	1	validityof	ORG
gujaf-446	165	2	kouki & guizani	ORG
gujaf-446	165	3	2021	CARDINAL
gujaf-446	165	4	2023	CARDINAL
gujaf-446	166	1	rdt	PERSON
gujaf-446	166	2	pfeffer & salancik	ORG
gujaf-446	166	3	1978	DATE
gujaf-446	168	1	𝑌=𝛼+𝛽1𝑅1+𝛽2𝑅2+⋯+𝛽𝑛𝑅𝑛+𝜖 (4	PERCENT
gujaf-446	168	2	𝑅𝑖denotes	NORP
gujaf-446	168	3	∑𝛽𝑖𝑅𝑖	CARDINAL
gujaf-446	169	1	2022	CARDINAL
gujaf-446	169	2	garcía martín& herrero	ORG
gujaf-446	169	3	2020	DATE
gujaf-446	170	1	freeman	PERSON
gujaf-446	170	2	1984	DATE
gujaf-446	172	1	5	CARDINAL
gujaf-446	172	2	п*is stakeholder	PERSON
gujaf-446	172	3	𝛿𝑆is	PERSON
gujaf-446	172	4	gusaujournalofaccountingandfinance	ORG
gujaf-446	172	5	506	CARDINAL
gujaf-446	173	1	2021	CARDINAL
gujaf-446	174	1	dimaggio & powell	ORG
gujaf-446	174	2	1983	DATE
gujaf-446	176	1	nigeria‘s	NORP
gujaf-446	180	1	abubakar	PERSON
gujaf-446	180	2	2021	CARDINAL
gujaf-446	180	3	nigeria‘s	NORP
gujaf-446	181	1	ten	CARDINAL
gujaf-446	181	2	nigeria	GPE
gujaf-446	181	3	the period 2014	DATE
gujaf-446	181	4	2023	CARDINAL
gujaf-446	182	1	annual	DATE
gujaf-446	182	2	andaccounting	PERSON
gujaf-446	187	1	𝑅𝑒𝑔𝑆𝑡𝑟denotes	PERSON
gujaf-446	187	2	𝑋is	ORG
gujaf-446	188	1	enhancingeffectof	PERSON
gujaf-446	189	1	linear	ORG
gujaf-446	190	1	7	CARDINAL
gujaf-446	190	2	507	CARDINAL
gujaf-446	190	3	the year	DATE
gujaf-446	191	1	1	CARDINAL
gujaf-446	192	1	abubakar et al.	PERSON
gujaf-446	192	2	2023	CARDINAL
gujaf-446	192	3	agyemang-mintah	PERSON
gujaf-446	192	4	2019	DATE
gujaf-446	194	1	adams & mehran	ORG
gujaf-446	194	2	2012	DATE
gujaf-446	195	1	2020	DATE
gujaf-446	196	1	bgen	PERSON
gujaf-446	196	2	isidro & sobral	ORG
gujaf-446	196	3	2015	DATE
gujaf-446	197	1	obradovich & gill	ORG
gujaf-446	197	2	2013	DATE
gujaf-446	198	1	bfexp	PERSON
gujaf-446	198	2	2014	DATE
gujaf-446	199	1	huang & ho	ORG
gujaf-446	199	2	2021	DATE
gujaf-446	200	1	nguyen et al	PERSON
gujaf-446	200	2	2020	DATE
gujaf-446	201	1	1	CARDINAL
gujaf-446	202	1	2022	CARDINAL
gujaf-446	203	1	2021),oladele	CARDINAL
gujaf-446	204	1	2023	CARDINAL
gujaf-446	204	2	uwuigbe & fakile	ORG
gujaf-446	204	3	2020	DATE
gujaf-446	204	4	adeyemi &eze	ORG
gujaf-446	204	5	2021),agboola	CARDINAL
gujaf-446	204	6	2024	CARDINAL
gujaf-446	204	7	al	ORG
gujaf-446	205	1	2022),yusuf& bello(2021	ORG
gujaf-446	205	2	onuorah(2023	ORG
gujaf-446	205	3	adebayo et al	PERSON
gujaf-446	206	1	2023),adeola& aremu(2021	ORG
gujaf-446	206	2	iroanya(2024	DATE
gujaf-446	206	3	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	PERSON
gujaf-446	206	4	al	ORG
gujaf-446	207	1	2020	DATE
gujaf-446	207	2	abiodun &	ORG
gujaf-446	207	3	2022),ezeaniet al.(2023	QUANTITY
gujaf-446	208	1	gusaujournalofaccountingandfinance	ORG
gujaf-446	208	2	508	CARDINAL
gujaf-446	208	3	2021	CARDINAL
gujaf-446	208	4	nwankwo & okeke(2022	ORG
gujaf-446	208	5	eze & obasi	ORG
gujaf-446	208	6	2024	CARDINAL
gujaf-446	208	7	years	DATE
gujaf-446	209	1	2020),idowu&ol	CARDINAL
gujaf-446	209	2	2023	CARDINAL
gujaf-446	209	3	2021	CARDINAL
gujaf-446	209	4	2023	CARDINAL
gujaf-446	209	5	& adesina(2020	ORG
gujaf-446	209	6	naicom	ORG
gujaf-446	209	7	1978	DATE
gujaf-446	209	8	5	CARDINAL
gujaf-446	209	9	0.868	CARDINAL
gujaf-446	209	10	2021	CARDINAL
gujaf-446	210	1	2020	DATE
gujaf-446	211	1	10	CARDINAL
gujaf-446	211	2	10 years	DATE
gujaf-446	212	1	𝑅𝑂𝐴𝑖𝑡=𝛼+𝑋𝑖𝑡𝛽+𝑢𝑖+𝜖𝑖𝑡	ORG
gujaf-446	212	2	9	CARDINAL
gujaf-446	212	3	𝑢𝑖~𝑁(0,𝜎2)isthefirm	CARDINAL
gujaf-446	212	4		CARDINAL
gujaf-446	216	1	10	CARDINAL
gujaf-446	216	2	3.08	CARDINAL
gujaf-446	216	3	gujarati & porter	ORG
gujaf-446	216	4	2009	DATE
gujaf-446	217	1	4.0	CARDINAL
gujaf-446	217	2	2	CARDINAL
gujaf-446	217	3	2014	DATE
gujaf-446	217	4	2023	CARDINAL
gujaf-446	218	1	0.063	CARDINAL
gujaf-446	218	2	2020	DATE
gujaf-446	219	1	10	CARDINAL
gujaf-446	219	2	zahra & pearce	ORG
gujaf-446	219	3	2021	DATE
gujaf-446	220	1	afinding gusaujournalofaccountingandfinance	PERSON
gujaf-446	220	2	509	CARDINAL
gujaf-446	220	3	2021	CARDINAL
gujaf-446	221	1	3	CARDINAL
gujaf-446	221	2	correlationsbetween roa	ORG
gujaf-446	221	3	liu et al.	PERSON
gujaf-446	221	4	2022	CARDINAL
gujaf-446	222	1	wang & coffey	ORG
gujaf-446	222	2	2020	DATE
gujaf-446	224	1	2	CARDINAL
gujaf-446	225	1	max	PERSON
gujaf-446	225	2	0.063 0.108 -0.001 0.681	QUANTITY
gujaf-446	225	3	10.420	CARDINAL
gujaf-446	225	4	0.183	MONEY
gujaf-446	225	5	1.000	CARDINAL
gujaf-446	225	6	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-446	225	7	0.269	MONEY
gujaf-446	225	8	0.133 1.000	CARDINAL
gujaf-446	225	9	1.547	CARDINAL
gujaf-446	225	10	3	CARDINAL
gujaf-446	225	11	1	CARDINAL
gujaf-446	225	12	2	CARDINAL
gujaf-446	225	13	3	CARDINAL
gujaf-446	225	14	4	CARDINAL
gujaf-446	225	15	5	CARDINAL
gujaf-446	225	16	6	CARDINAL
gujaf-446	225	17	7	CARDINAL
gujaf-446	225	18	8)	CARDINAL
gujaf-446	225	19	2	CARDINAL
gujaf-446	225	20	0.303* 1.000	MONEY
gujaf-446	225	21	0.002	CARDINAL
gujaf-446	225	22	3)𝐵𝐶𝑂𝑀𝑖,𝑡 0.150	CARDINAL
gujaf-446	225	23	1.000	CARDINAL
gujaf-446	225	24	0.137	CARDINAL
gujaf-446	225	25	0.020	CARDINAL
gujaf-446	225	26	4	CARDINAL
gujaf-446	225	27	0.008 1.000	CARDINAL
gujaf-446	225	28	0.092	CARDINAL
gujaf-446	225	29	0.049	CARDINAL
gujaf-446	225	30	0.934	CARDINAL
gujaf-446	225	31	0.360	CARDINAL
gujaf-446	225	32	1.000	CARDINAL
gujaf-446	225	33	0.220	CARDINAL
gujaf-446	225	34	0.151	CARDINAL
gujaf-446	225	35	6)𝐵𝐸𝑋𝑃𝑖,𝑡	CARDINAL
gujaf-446	225	36	1.000	CARDINAL
gujaf-446	225	37	0.003	CARDINAL
gujaf-446	225	38	0.052	CARDINAL
gujaf-446	225	39	0.001	CARDINAL
gujaf-446	225	40	gusaujournalofaccountingandfinance	ORG
gujaf-446	225	41	510	CARDINAL
gujaf-446	225	42	1	CARDINAL
gujaf-446	225	43	2	CARDINAL
gujaf-446	225	44	3	CARDINAL
gujaf-446	225	45	4	CARDINAL
gujaf-446	225	46	5	CARDINAL
gujaf-446	225	47	6	CARDINAL
gujaf-446	225	48	7	CARDINAL
gujaf-446	225	49	8)	CARDINAL
gujaf-446	225	50	7	CARDINAL
gujaf-446	225	51	0.154 0.272	QUANTITY
gujaf-446	225	52	0.631	CARDINAL
gujaf-446	225	53	0.125	CARDINAL
gujaf-446	225	54	0.006	CARDINAL
gujaf-446	225	55	0.020	CARDINAL
gujaf-446	225	56	0.272	CARDINAL
gujaf-446	225	57	0.392	MONEY
gujaf-446	225	58	0.189 0.361	CARDINAL
gujaf-446	225	59	1.000	CARDINAL
gujaf-446	225	60	0.357	CARDINAL
gujaf-446	225	61	0.094	CARDINAL
gujaf-446	225	62	2024	CARDINAL
gujaf-446	225	63	4	CARDINAL
gujaf-446	225	64	gujarati & porter	ORG
gujaf-446	225	65	2021	CARDINAL
gujaf-446	226	1	justifiestheuseofrobust	ORG
gujaf-446	226	2	5	CARDINAL
gujaf-446	227	1	4	CARDINAL
gujaf-446	227	2	0.576	CARDINAL
gujaf-446	227	3	7.887	MONEY
gujaf-446	227	4	2.293	MONEY
gujaf-446	227	5	0.325	CARDINAL
gujaf-446	227	6	3.715	MONEY
gujaf-446	227	7	0.002	CARDINAL
gujaf-446	227	8	2.670	MONEY
gujaf-446	227	9	0.938	CARDINAL
gujaf-446	227	10	5.121	MONEY
gujaf-446	227	11	3.623	MONEY
gujaf-446	227	12	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ORG
gujaf-446	227	13	1.440	CARDINAL
gujaf-446	227	14	1.760 0.567	CARDINAL
gujaf-446	227	15	0.253	CARDINAL
gujaf-446	227	16	61.645 9.143	MONEY
gujaf-446	227	17	1.280 0.780	CARDINAL
gujaf-446	227	18	2024	CARDINAL
gujaf-446	228	1	5	CARDINAL
gujaf-446	228	2	3.182	CARDINAL
gujaf-446	228	3	0.868	CARDINAL
gujaf-446	228	4	2024	CARDINAL
gujaf-446	229	1	6	CARDINAL
gujaf-446	229	2	511 0.657	QUANTITY
gujaf-446	232	1	anderson et al.	PERSON
gujaf-446	232	2	2021	CARDINAL
gujaf-446	232	3	klein	GPE
gujaf-446	232	4	2022	CARDINAL
gujaf-446	234	1	mallin	ORG
gujaf-446	234	2	2023	CARDINAL
gujaf-446	237	1	2021	CARDINAL
gujaf-446	237	2	2022	CARDINAL
gujaf-446	241	1	zheng & xiao	ORG
gujaf-446	241	2	2020	DATE
gujaf-446	244	1	li & zhang	ORG
gujaf-446	244	2	2023	CARDINAL
gujaf-446	247	1	durnev & kim, 2020	ORG
gujaf-446	250	1	2021	CARDINAL
gujaf-446	252	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	252	2	512	CARDINAL
gujaf-446	255	1	6	CARDINAL
gujaf-446	255	2	coef	PERSON
gujaf-446	257	1	95%	PERCENT
gujaf-446	258	1	0.109	CARDINAL
gujaf-446	259	1	0.409	CARDINAL
gujaf-446	259	2	0.348 1.180 0.242	MONEY
gujaf-446	259	3	1.100	CARDINAL
gujaf-446	260	1	2.197	CARDINAL
gujaf-446	260	2	5.550	MONEY
gujaf-446	261	1	1.411,2.983	CARDINAL
gujaf-446	261	2	0.373	CARDINAL
gujaf-446	261	3	0.431	CARDINAL
gujaf-446	262	1	0.446	CARDINAL
gujaf-446	262	2	0.206	CARDINAL
gujaf-446	263	1	0.013	CARDINAL
gujaf-446	266	1	0.195	CARDINAL
gujaf-446	267	1	0.289	CARDINAL
gujaf-446	267	2	10.626	CARDINAL
gujaf-446	267	3	16.430	MONEY
gujaf-446	268	1	0.657	CARDINAL
gujaf-446	268	2	34.940	CARDINAL
gujaf-446	268	3	6	CARDINAL
gujaf-446	269	1	bgen	ORG
gujaf-446	270	1	2020	DATE
gujaf-446	270	2	2021	CARDINAL
gujaf-446	272	1	wang	ORG
gujaf-446	272	2	2020	DATE
gujaf-446	273	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	273	2	513	CARDINAL
gujaf-446	273	3	liu et al.	PERSON
gujaf-446	273	4	2022	CARDINAL
gujaf-446	274	1	nigerian	NORP
gujaf-446	274	2	adams & ferreira	ORG
gujaf-446	274	3	2021	DATE
gujaf-446	275	1	β=-0.066	GPE
gujaf-446	275	2	agboola & agboola	ORG
gujaf-446	275	3	2023	CARDINAL
gujaf-446	277	1	nigeria‘s	NORP
gujaf-446	277	2	eze & okafor	ORG
gujaf-446	277	3	2020	DATE
gujaf-446	278	1	approximately 66%	PERCENT
gujaf-446	280	1	first	ORDINAL
gujaf-446	280	2	2020	DATE
gujaf-446	282	1	second	ORDINAL
gujaf-446	283	1	wang & coffey	ORG
gujaf-446	283	2	2020	DATE
gujaf-446	284	1	third	ORDINAL
gujaf-446	285	1	liu et al.	PERSON
gujaf-446	285	2	2022	CARDINAL
gujaf-446	286	1	fourth	ORDINAL
gujaf-446	287	1	agboola & agboola	ORG
gujaf-446	287	2	2023	CARDINAL
gujaf-446	288	1	adams & ferreira	ORG
gujaf-446	288	2	2021	DATE
gujaf-446	290	1	5.0	CARDINAL
gujaf-446	290	2	nigeria	GPE
gujaf-446	290	3	the period 2014	DATE
gujaf-446	290	4	2023	CARDINAL
gujaf-446	292	1	especiallyunderstringentregulatory gusaujournalofaccountingandfinance	PERSON
gujaf-446	292	2	514	CARDINAL
gujaf-446	294	1	liu et al.	PERSON
gujaf-446	294	2	2022	CARDINAL
gujaf-446	294	3	agboola & agboola	ORG
gujaf-446	294	4	2023	CARDINAL
gujaf-446	296	1	first	ORDINAL
gujaf-446	296	2	ten	CARDINAL
gujaf-446	296	3	nigerian	NORP
gujaf-446	297	1	second	ORDINAL
gujaf-446	298	1	third	ORDINAL
gujaf-446	298	2	secondary	ORDINAL
gujaf-446	298	3	adeyemi & olowookere	ORG
gujaf-446	298	4	2021	CARDINAL
gujaf-446	302	1	al.	PERSON
gujaf-446	302	2	2020	DATE
gujaf-446	302	3	wang & coffey	ORG
gujaf-446	302	4	2020	DATE
gujaf-446	305	1	eze & okafor	ORG
gujaf-446	305	2	2020	DATE
gujaf-446	307	1	abubakar	PERSON
gujaf-446	307	2	a., & kida	ORG
gujaf-446	307	3	m. i.	PERSON
gujaf-446	307	4	2021	CARDINAL
gujaf-446	308	1	nigeria	GPE
gujaf-446	309	1	181–192	CARDINAL
gujaf-446	310	1	https://doi.org/10.1057/s41310-021-00109-3 adams	PERSON
gujaf-446	310	2	r. b.	PERSON
gujaf-446	310	3	2021	CARDINAL
gujaf-446	312	1	journal of financial economics	ORG
gujaf-446	312	2	141(2	CARDINAL
gujaf-446	312	3	517–540	CARDINAL
gujaf-446	313	1	515	CARDINAL
gujaf-446	313	2	t. s.	PERSON
gujaf-446	313	3	adeola	GPE
gujaf-446	313	4	o. j., & aremu	PERSON
gujaf-446	313	5	m. a.	PERSON
gujaf-446	313	6	2023	CARDINAL
gujaf-446	314	1	nigerian	NORP
gujaf-446	315	1	115–130	CARDINAL
gujaf-446	316	1	adegboye, a.	GPE
gujaf-446	316	2	abiodun	PERSON
gujaf-446	316	3	2020	DATE
gujaf-446	317	1	nigeria	GPE
gujaf-446	318	1	african journal of management	ORG
gujaf-446	318	2	45–60	CARDINAL
gujaf-446	319	1	https://doi.org/10.5678/ajm.2020.01101 adeyemi	PERSON
gujaf-446	319	2	s. l., & olowookere	PERSON
gujaf-446	320	1	2021	CARDINAL
gujaf-446	321	1	nigeria	GPE
gujaf-446	322	1	21(1	CARDINAL
gujaf-446	322	2	32–47	CARDINAL
gujaf-446	323	1	m.	PERSON
gujaf-446	323	2	2022	CARDINAL
gujaf-446	324	1	africa	LOC
gujaf-446	325	1	22(5	CARDINAL
gujaf-446	325	2	1063–1083	CARDINAL
gujaf-446	326	1	https://doi.org/10.1108/cg-05-2021-0174 agboola	PERSON
gujaf-446	326	2	m., & agboola	ORG
gujaf-446	326	3	a.	PERSON
gujaf-446	326	4	2023	CARDINAL
gujaf-446	327	1	nigerian	NORP
gujaf-446	328	1	52, 100913	DATE
gujaf-446	329	1	nwankwo	ORG
gujaf-446	329	2	2021	CARDINAL
gujaf-446	330	1	nigeria	GPE
gujaf-446	332	1	https://doi.org/10.2345/cfr.2021.29477 akinyomi	PERSON
gujaf-446	332	2	o. a.	PERSON
gujaf-446	332	3	o. a., & adekunle	ORG
gujaf-446	332	4	a.	PERSON
gujaf-446	332	5	2021	CARDINAL
gujaf-446	333	1	nigerian	NORP
gujaf-446	334	1	9(3	CARDINAL
gujaf-446	334	2	150–166	DATE
gujaf-446	335	1	j.-c.	GPE
gujaf-446	335	2	w.	PERSON
gujaf-446	335	3	2021	CARDINAL
gujaf-446	337	1	70, 102049	DATE
gujaf-446	338	1	https://doi.org/10.1016/j.jcorpfin.2021.102049 chen	PERSON
gujaf-446	338	2	j., & kalu	ORG
gujaf-446	338	3	2022	CARDINAL
gujaf-446	340	1	50	CARDINAL
gujaf-446	340	2	100800	DATE
gujaf-446	341	1	https://doi.org/10.1016/j.ememar.2021.100800	CARDINAL
gujaf-446	341	2	j., & powell	ORG
gujaf-446	341	3	w. w.	PERSON
gujaf-446	341	4	1983	DATE
gujaf-446	343	1	american	NORP
gujaf-446	343	2	48(2	DATE
gujaf-446	343	3	147–160	CARDINAL
gujaf-446	344	1	g. c.	PERSON
gujaf-446	344	2	a.	PERSON
gujaf-446	344	3	2022	CARDINAL
gujaf-446	345	1	nigeria	GPE
gujaf-446	346	1	quarterly	DATE
gujaf-446	346	2	67–82	CARDINAL
gujaf-446	347	1	s. c., & okafor	PERSON
gujaf-446	347	2	2020	DATE
gujaf-446	348	1	nigeria	GPE
gujaf-446	349	1	african journal of economic review	ORG
gujaf-446	349	2	8(2	CARDINAL
gujaf-446	349	3	45–61	CARDINAL
gujaf-446	350	1	https://doi.org/10.4314/ajer.v8i2.3 freeman	PERSON
gujaf-446	350	2	garcía martín	PERSON
gujaf-446	350	3	c. j., & herrero	PERSON
gujaf-446	350	4	2020	DATE
gujaf-446	352	1	eu	ORG
gujaf-446	353	1	27(1	CARDINAL
gujaf-446	353	2	74-94	DATE
gujaf-446	354	1	gujarati	GPE
gujaf-446	354	2	d. n., & porter	ORG
gujaf-446	354	3	d. c.	PERSON
gujaf-446	354	4	2021	CARDINAL
gujaf-446	355	1	7th	ORDINAL
gujaf-446	356	1	mcgraw-hill	ORG
gujaf-446	357	1	gusaujournalofaccountingandfinance	PERSON
gujaf-446	357	2	516	CARDINAL
gujaf-446	357	3	m. c.	PERSON
gujaf-446	357	4	w. h.	PERSON
gujaf-446	357	5	1976	DATE
gujaf-446	359	1	journal of financial economics	ORG
gujaf-446	359	2	3(4	CARDINAL
gujaf-446	359	3	305-360	CARDINAL
gujaf-446	360	1	https://doi.org/10.1016/0304-405x(76)90026-x jensen	PERSON
gujaf-446	360	2	m. c.	PERSON
gujaf-446	360	3	w. h.	PERSON
gujaf-446	360	4	2020	DATE
gujaf-446	362	1	journal of financial economics	ORG
gujaf-446	362	2	130(3	DATE
gujaf-446	362	3	581–609	CARDINAL
gujaf-446	363	1	m., & guizani	ORG
gujaf-446	363	2	2021	CARDINAL
gujaf-446	364	1	tunisian	NORP
gujaf-446	365	1	713–732	CARDINAL
gujaf-446	367	1	liu	PERSON
gujaf-446	367	2	m.,&wu	PERSON
gujaf-446	368	1	73, 102132	DATE
gujaf-446	369	1	b. a.	PERSON
gujaf-446	369	2	k. i.	PERSON
gujaf-446	369	3	mohammad	PERSON
gujaf-446	369	4	l.	PERSON
gujaf-446	369	5	ado, a. b.	PERSON
gujaf-446	369	6	u. f. (	PERSON
gujaf-446	369	7	2020	DATE
gujaf-446	370	1	51-55	CARDINAL
gujaf-446	371	1	j. k., & olayemi	PERSON
gujaf-446	371	2	a.	PERSON
gujaf-446	371	3	2023	CARDINAL
gujaf-446	372	1	africa	LOC
gujaf-446	372	2	nigeria	GPE
gujaf-446	373	1	cogent business & management	ORG
gujaf-446	373	2	10(1	CARDINAL
gujaf-446	373	3	2250112	DATE
gujaf-446	374	1	a.	GPE
gujaf-446	374	2	adeyemi	GPE
gujaf-446	374	3	r., & onuorah	ORG
gujaf-446	374	4	2023	CARDINAL
gujaf-446	375	1	nigerian	NORP
gujaf-446	377	1	https://doi.org/10.4321/jaf.2023.171035 olayemi	PERSON
gujaf-446	377	2	a. o.	PERSON
gujaf-446	377	3	yusuf	PERSON
gujaf-446	377	4	r., & bello	ORG
gujaf-446	377	5	m.	PERSON
gujaf-446	377	6	2022	CARDINAL
gujaf-446	378	1	nigerian	NORP
gujaf-446	379	1	13(1	CARDINAL
gujaf-446	379	2	22–38	CARDINAL
gujaf-446	380	1	s.	GPE
gujaf-446	380	2	sealy	GPE
gujaf-446	380	3	r., & singh	ORG
gujaf-446	380	4	2020	DATE
gujaf-446	382	1	28(1	CARDINAL
gujaf-446	382	2	a. s.	PERSON
gujaf-446	382	3	2020	DATE
gujaf-446	383	1	nigeria	GPE
gujaf-446	384	1	9(4	CARDINAL
gujaf-446	384	2	98–108	CARDINAL
gujaf-446	385	1	https://doi.org/10.5430/afr.v9n4p98 wang	PERSON
gujaf-446	385	2	l., & coffey	ORG
gujaf-446	385	3	b. s.	PERSON
gujaf-446	385	4	2020	DATE
gujaf-446	387	1	82, 101104	DATE
gujaf-446	388	1	https://doi.org/10.1016/j.aos.2020.101104 zahra	PERSON
gujaf-446	388	2	s.a.	GPE
gujaf-446	388	3	j.a.(2021).boardsofdirectorsandcorporatefinancialperformance	PERSON
gujaf-446	389	1	journal of management	ORG
gujaf-446	389	2	521–549	CARDINAL