id	sid	eid	entity	type
gujaf-47	1	1	gusau journal of accounting	ORG
gujaf-47	1	2	2	CARDINAL
gujaf-47	1	3	1, april	DATE
gujaf-47	1	4	2021	CARDINAL
gujaf-47	1	5	1	CARDINAL
gujaf-47	1	6	2	CARDINAL
gujaf-47	1	7	1, april	DATE
gujaf-47	1	8	2021	CARDINAL
gujaf-47	1	9	2756-665x	CARDINAL
gujaf-47	1	10	social sciences	ORG
gujaf-47	1	11	federal university gusau	ORG
gujaf-47	1	12	zamfara state	GPE
gujaf-47	1	13	gusau journal of accounting	ORG
gujaf-47	1	14	2	CARDINAL
gujaf-47	1	15	1, april	DATE
gujaf-47	1	16	2021	CARDINAL
gujaf-47	1	17	2	CARDINAL
gujaf-47	1	18	nigeria murtala abdullahi department of accounting ahmadu bello university	ORG
gujaf-47	1	19	zaria +2348069179552	PERSON
gujaf-47	1	20	mohammed habibu	PERSON
gujaf-47	1	21	bello university	ORG
gujaf-47	1	22	zaria	PERSON
gujaf-47	1	23	sabarimh@gmail.com	ORG
gujaf-47	2	1	bello sabo department	PERSON
gujaf-47	2	2	ahmadu bello university	PERSON
gujaf-47	2	3	zaria	PERSON
gujaf-47	2	4	dr.	PERSON
gujaf-47	2	5	aisha	PERSON
gujaf-47	2	6	nuhu mohammed department of accounting ahmadu bello university	ORG
gujaf-47	2	7	zaria	PERSON
gujaf-47	2	8	nigeria	GPE
gujaf-47	3	1	nigeria	GPE
gujaf-47	4	1	13	CARDINAL
gujaf-47	4	2	2007	DATE
gujaf-47	4	3	2019	DATE
gujaf-47	6	1	nigerian	NORP
gujaf-47	7	1	nigeria	GPE
gujaf-47	9	1	1	CARDINAL
gujaf-47	11	1	2015	DATE
gujaf-47	14	1	gusau journal of accounting	ORG
gujaf-47	14	2	2	CARDINAL
gujaf-47	14	3	1, april	DATE
gujaf-47	14	4	2021 3	DATE
gujaf-47	19	1	nigerian	NORP
gujaf-47	19	2	2015 to 2019 years	DATE
gujaf-47	19	3	nigerian	NORP
gujaf-47	19	4	nigeria	GPE
gujaf-47	20	1	nigerian	NORP
gujaf-47	20	2	2015 to 2019	DATE
gujaf-47	20	3	nigerian	NORP
gujaf-47	22	1	nigerian	NORP
gujaf-47	24	1	nigerian	NORP
gujaf-47	24	2	abiola	PERSON
gujaf-47	24	3	olausi	GPE
gujaf-47	24	4	2014	DATE
gujaf-47	24	5	2017	CARDINAL
gujaf-47	24	6	2013	DATE
gujaf-47	25	1	nigerian	NORP
gujaf-47	28	1	two	CARDINAL
gujaf-47	29	1	three	CARDINAL
gujaf-47	30	1	section four	LAW
gujaf-47	31	1	section five	LAW
gujaf-47	32	1	2	CARDINAL
gujaf-47	33	1	2.1	CARDINAL
gujaf-47	33	2	2013	DATE
gujaf-47	33	3	iranian	NORP
gujaf-47	33	4	2005	DATE
gujaf-47	33	5	2011.using	CARDINAL
gujaf-47	33	6	ols multiple	ORG
gujaf-47	34	1	moteti	PERSON
gujaf-47	34	2	2014	DATE
gujaf-47	34	3	kenya	GPE
gujaf-47	34	4	2009	DATE
gujaf-47	34	5	2013	DATE
gujaf-47	34	6	multiple gusau journal of accounting	ORG
gujaf-47	34	7	2	CARDINAL
gujaf-47	34	8	1, april	DATE
gujaf-47	34	9	2021 4	DATE
gujaf-47	35	1	olufemi	GPE
gujaf-47	35	2	2011	DATE
gujaf-47	35	3	nigerian	NORP
gujaf-47	35	4	1998	DATE
gujaf-47	36	1	kihara	GPE
gujaf-47	36	2	muturi	GPE
gujaf-47	36	3	2016	CARDINAL
gujaf-47	36	4	kenya	GPE
gujaf-47	36	5	2015 financial year	DATE
gujaf-47	37	1	2016	CARDINAL
gujaf-47	37	2	2002	DATE
gujaf-47	37	3	2015	DATE
gujaf-47	37	4	turkey	GPE
gujaf-47	39	1	noor	PERSON
gujaf-47	39	2	abdalla	PERSON
gujaf-47	39	3	2014	DATE
gujaf-47	39	4	kenya	GPE
gujaf-47	41	1	ahmed, azevedo and guney	PERSON
gujaf-47	41	2	2013	DATE
gujaf-47	41	3	uk	GPE
gujaf-47	41	4	secondary	ORDINAL
gujaf-47	42	1	muiru et al	PERSON
gujaf-47	42	2	2018	DATE
gujaf-47	42	3	54	CARDINAL
gujaf-47	42	4	kenya	GPE
gujaf-47	42	5	the period of 2011	DATE
gujaf-47	42	6	2016	CARDINAL
gujaf-47	44	1	joseph	PERSON
gujaf-47	44	2	2019	DATE
gujaf-47	44	3	13	CARDINAL
gujaf-47	44	4	kenya	GPE
gujaf-47	45	1	odhiambo	PERSON
gujaf-47	45	2	mokori	ORG
gujaf-47	45	3	2019	DATE
gujaf-47	45	4	kenya	GPE
gujaf-47	46	1	ahmed	PERSON
gujaf-47	46	2	2015	DATE
gujaf-47	46	3	nairobi stock exchange	ORG
gujaf-47	46	4	kenya	GPE
gujaf-47	47	1	2011	DATE
gujaf-47	49	1	2.2	CARDINAL
gujaf-47	49	2	2016	CARDINAL
gujaf-47	49	3	kenya	GPE
gujaf-47	49	4	the period of 2011	DATE
gujaf-47	49	5	2015	CARDINAL
gujaf-47	49	6	2	CARDINAL
gujaf-47	49	7	1, april	DATE
gujaf-47	49	8	2021 5	DATE
gujaf-47	50	1	2015	CARDINAL
gujaf-47	50	2	ethiopia	GPE
gujaf-47	50	3	the period of	DATE
gujaf-47	50	4	11 years	DATE
gujaf-47	51	1	isaac	PERSON
gujaf-47	51	2	2015	DATE
gujaf-47	51	3	nigeria	GPE
gujaf-47	51	4	the period of 1997 to 2013	DATE
gujaf-47	52	1	khan et al	PERSON
gujaf-47	52	2	2014	DATE
gujaf-47	52	3	pakistan	GPE
gujaf-47	52	4	2009	DATE
gujaf-47	52	5	2013	DATE
gujaf-47	53	1	2016	CARDINAL
gujaf-47	53	2	kenya	GPE
gujaf-47	53	3	43	CARDINAL
gujaf-47	53	4	kenya	GPE
gujaf-47	55	1	alfani	ORG
gujaf-47	55	2	rustandar	ORG
gujaf-47	55	3	2013	DATE
gujaf-47	55	4	indonesian	NORP
gujaf-47	55	5	the period of 2006 to 2010	DATE
gujaf-47	56	1	tsuma	ORG
gujaf-47	56	2	gichinga	PERSON
gujaf-47	56	3	2016	DATE
gujaf-47	56	4	kenya	GPE
gujaf-47	57	1	amin et al	PERSON
gujaf-47	57	2	2014	DATE
gujaf-47	57	3	tanzania	GPE
gujaf-47	58	1	guruswamy	PERSON
gujaf-47	58	2	hedo	PERSON
gujaf-47	58	3	2014	DATE
gujaf-47	58	4	ethiopia	GPE
gujaf-47	58	5	2002 2013	DATE
gujaf-47	60	1	al-khatib	PERSON
gujaf-47	60	2	2015	DATE
gujaf-47	60	3	jordan islamic bank	ORG
gujaf-47	60	4	2000-2012	DATE
gujaf-47	61	1	ongore	PERSON
gujaf-47	61	2	2013	DATE
gujaf-47	61	3	kenya	GPE
gujaf-47	61	4	the period of 2001 to 2011	DATE
gujaf-47	62	1	2018	DATE
gujaf-47	62	2	malaysia	GPE
gujaf-47	62	3	the period of 2008 to 2012	DATE
gujaf-47	65	1	3.3	CARDINAL
gujaf-47	65	2	2014	DATE
gujaf-47	65	3	malaysian	NORP
gujaf-47	65	4	the period of 2006 to 2010	DATE
gujaf-47	65	5	2	CARDINAL
gujaf-47	65	6	1, april	DATE
gujaf-47	65	7	2021 6	DATE
gujaf-47	66	1	sangeetha	PERSON
gujaf-47	66	2	2012	DATE
gujaf-47	66	3	oman	GPE
gujaf-47	66	4	the period of 2005	DATE
gujaf-47	66	5	2009	DATE
gujaf-47	66	6	annual	DATE
gujaf-47	67	1	2014	DATE
gujaf-47	67	2	107	CARDINAL
gujaf-47	67	3	2012	DATE
gujaf-47	69	1	li et al	PERSON
gujaf-47	69	2	2020	DATE
gujaf-47	69	3	fintech	ORG
gujaf-47	69	4	u.s.	GPE
gujaf-47	69	5	granger	PERSON
gujaf-47	71	1	guo et al	PERSON
gujaf-47	71	2	2021	CARDINAL
gujaf-47	71	3	19	CARDINAL
gujaf-47	71	4	japan	GPE
gujaf-47	72	1	zarrouk	PERSON
gujaf-47	72	2	2014	DATE
gujaf-47	72	3	islamic	NORP
gujaf-47	72	4	10	CARDINAL
gujaf-47	72	5	middle east	LOC
gujaf-47	72	6	north american	NORP
gujaf-47	72	7	the period of 2005	DATE
gujaf-47	72	8	2009	DATE
gujaf-47	73	1	chaudhary	PERSON
gujaf-47	73	2	abbas	PERSON
gujaf-47	73	3	2017	CARDINAL
gujaf-47	73	4	pakistan	GPE
gujaf-47	73	5	the period of 2005	DATE
gujaf-47	73	6	2012	DATE
gujaf-47	74	1	2014	DATE
gujaf-47	74	2	islamic	NORP
gujaf-47	74	3	saudi arabia	GPE
gujaf-47	74	4	the period of 2005	DATE
gujaf-47	74	5	2010	DATE
gujaf-47	76	1	2021	CARDINAL
gujaf-47	76	2	2013	DATE
gujaf-47	77	1	al	ORG
gujaf-47	77	2	2021	CARDINAL
gujaf-47	77	3	2019 to 2020	CARDINAL
gujaf-47	77	4	quarterly	DATE
gujaf-47	79	1	mohamed	PERSON
gujaf-47	79	2	khalid	GPE
gujaf-47	79	3	2014	DATE
gujaf-47	79	4	oman	GPE
gujaf-47	81	1	malkawi	PERSON
gujaf-47	81	2	2014	DATE
gujaf-47	81	3	jordanian	NORP
gujaf-47	81	4	the period 2005-2008	DATE
gujaf-47	81	5	gusau journal of accounting	ORG
gujaf-47	81	6	2	CARDINAL
gujaf-47	81	7	1, april,	DATE
gujaf-47	81	8	2021 7	DATE
gujaf-47	82	1	almanaseer	PERSON
gujaf-47	82	2	2014	DATE
gujaf-47	82	3	24	CARDINAL
gujaf-47	82	4	islamic	NORP
gujaf-47	82	5	bahrain	GPE
gujaf-47	82	6	kuwait	GPE
gujaf-47	82	7	qatar	GPE
gujaf-47	82	8	saudi arabia	GPE
gujaf-47	82	9	united arab	NORP
gujaf-47	82	10	2005-2012	DATE
gujaf-47	85	1	bernoulli	PERSON
gujaf-47	89	1	nigeria	GPE
gujaf-47	90	1	daily	DATE
gujaf-47	91	1	nigeria	GPE
gujaf-47	92	1	3	CARDINAL
gujaf-47	92	2	nigeria	GPE
gujaf-47	92	3	the period of	DATE
gujaf-47	92	4	2007 2019	DATE
gujaf-47	93	1	13	CARDINAL
gujaf-47	93	2	the nigerian stock exchange	ORG
gujaf-47	93	3	31st december,	DATE
gujaf-47	93	4	2019	DATE
gujaf-47	94	1	annual	DATE
gujaf-47	96	1	………………………………	PRODUCT
gujaf-47	96	2	1	CARDINAL
gujaf-47	96	3	ifr	ORG
gujaf-47	98	1	2	CARDINAL
gujaf-47	98	2	1, april	DATE
gujaf-47	98	3	2021 8	DATE
gujaf-47	98	4	1	CARDINAL
gujaf-47	98	5	2016	DATE
gujaf-47	99	1	chen et al	PERSON
gujaf-47	99	2	2015	DATE
gujaf-47	100	1	31	CARDINAL
gujaf-47	100	2	december	DATE
gujaf-47	100	3	every year	DATE
gujaf-47	100	4	al	ORG
gujaf-47	100	5	2016	DATE
gujaf-47	100	6	1	CARDINAL
gujaf-47	100	7	the year	DATE
gujaf-47	100	8	0	CARDINAL
gujaf-47	100	9	2013	DATE
gujaf-47	100	10	2014	DATE
gujaf-47	100	11	yab et al	PERSON
gujaf-47	100	12	2014	DATE
gujaf-47	101	1	2021 4	DATE
gujaf-47	102	1	2	CARDINAL
gujaf-47	102	2	1.01 0.993	CARDINAL
gujaf-47	102	3	ifr	ORG
gujaf-47	102	4	1.54	CARDINAL
gujaf-47	102	5	1.53	CARDINAL
gujaf-47	102	6	7.57 0.005	CARDINAL
gujaf-47	102	7	2021	CARDINAL
gujaf-47	102	8	less than 10	CARDINAL
gujaf-47	103	1	7.57	CARDINAL
gujaf-47	103	2	0.005	CARDINAL
gujaf-47	103	3	1%	PERCENT
gujaf-47	106	1	3	CARDINAL
gujaf-47	107	1	3	CARDINAL
gujaf-47	107	2	descriptive statistics gusau journal of accounting	ORG
gujaf-47	107	3	2	CARDINAL
gujaf-47	107	4	1, april	DATE
gujaf-47	107	5	2021 9	DATE
gujaf-47	107	6	max	PERSON
gujaf-47	109	1	dev.	PERSON
gujaf-47	110	1	1.806 0.092 0.502 fer	MONEY
gujaf-47	110	2	0.006	CARDINAL
gujaf-47	110	3	ifr	ORG
gujaf-47	110	4	0.890 0.005 0.042	MONEY
gujaf-47	110	5	0	CARDINAL
gujaf-47	110	6	2021	CARDINAL
gujaf-47	110	7	3	CARDINAL
gujaf-47	110	8	nigerian	NORP
gujaf-47	110	9	1.806	CARDINAL
gujaf-47	112	1	0.092	CARDINAL
gujaf-47	113	1	0.001	CARDINAL
gujaf-47	113	2	0.070	CARDINAL
gujaf-47	113	3	0.005	CARDINAL
gujaf-47	114	1	0.890	CARDINAL
gujaf-47	115	1	0.005	CARDINAL
gujaf-47	116	1	0	CARDINAL
gujaf-47	116	2	1	CARDINAL
gujaf-47	117	1	0.313	CARDINAL
gujaf-47	118	1	4	CARDINAL
gujaf-47	118	2	roe fer ifr fcr roe 1 fer 0.057 1	PRODUCT
gujaf-47	118	3	ifr	ORG
gujaf-47	118	4	0.083	CARDINAL
gujaf-47	118	5	0.082 1 fcr -0.074	QUANTITY
gujaf-47	118	6	0.048	CARDINAL
gujaf-47	118	7	2021	CARDINAL
gujaf-47	118	8	4	CARDINAL
gujaf-47	118	9	0.057	CARDINAL
gujaf-47	118	10	0.083	CARDINAL
gujaf-47	120	1	nigeria	GPE
gujaf-47	122	1	0.082	CARDINAL
gujaf-47	122	2	0.048	CARDINAL
gujaf-47	122	3	0.589	CARDINAL
gujaf-47	123	1	5	CARDINAL
gujaf-47	123	2	0.122 0.023 fer	QUANTITY
gujaf-47	123	3	3.745	CARDINAL
gujaf-47	123	4	ifr	ORG
gujaf-47	123	5	2.265	CARDINAL
gujaf-47	123	6	0.026 fcr -0.204*	QUANTITY
gujaf-47	124	1	0.034	CARDINAL
gujaf-47	124	2	2 0.232	CARDINAL
gujaf-47	124	3	8.49 0.006	CARDINAL
gujaf-47	124	4	1%	PERCENT
gujaf-47	124	5	5%	PERCENT
gujaf-47	124	6	10%	PERCENT
gujaf-47	124	7	2021	CARDINAL
gujaf-47	124	8	2	CARDINAL
gujaf-47	124	9	1, april	DATE
gujaf-47	124	10	2021 10	DATE
gujaf-47	124	11	5	CARDINAL
gujaf-47	124	12	0.232	CARDINAL
gujaf-47	124	13	23%	PERCENT
gujaf-47	124	14	nigeria	GPE
gujaf-47	125	1	77%	PERCENT
gujaf-47	125	2	nigerian	NORP
gujaf-47	126	1	8.49	CARDINAL
gujaf-47	126	2	0.006	CARDINAL
gujaf-47	126	3	1%	PERCENT
gujaf-47	128	1	4.1	CARDINAL
gujaf-47	128	2	3.745	CARDINAL
gujaf-47	128	3	0.216	CARDINAL
gujaf-47	129	1	nigeria	GPE
gujaf-47	130	1	nigeria	GPE
gujaf-47	132	1	joseph	PERSON
gujaf-47	132	2	2019	DATE
gujaf-47	132	3	mokori	ORG
gujaf-47	132	4	2019	DATE
gujaf-47	132	5	al (2018	ORG
gujaf-47	133	1	4.2	CARDINAL
gujaf-47	133	2	nigeria	GPE
gujaf-47	133	3	2.265	CARDINAL
gujaf-47	133	4	0.026	CARDINAL
gujaf-47	133	5	5%	PERCENT
gujaf-47	134	1	nigeria	GPE
gujaf-47	135	1	nigeria	GPE
gujaf-47	138	1	2016	DATE
gujaf-47	138	2	2016	CARDINAL
gujaf-47	138	3	alfani	ORG
gujaf-47	138	4	rustandar	ORG
gujaf-47	138	5	2013	DATE
gujaf-47	138	6	2013	DATE
gujaf-47	139	1	4.3	CARDINAL
gujaf-47	139	2	nigerian	NORP
gujaf-47	139	3	0.034	CARDINAL
gujaf-47	139	4	5%	PERCENT
gujaf-47	140	1	nigeria	GPE
gujaf-47	141	1	nigeria	GPE
gujaf-47	143	1	2014	DATE
gujaf-47	143	2	2014	DATE
gujaf-47	143	3	li et al	PERSON
gujaf-47	143	4	2020	DATE
gujaf-47	144	1	5	CARDINAL
gujaf-47	144	2	nigeria	GPE
gujaf-47	145	1	foreign gusau journal of accounting	ORG
gujaf-47	145	2	2	CARDINAL
gujaf-47	145	3	1, april	DATE
gujaf-47	145	4	2021 11	DATE
gujaf-47	145	5	nigeria	GPE
gujaf-47	145	6	nigeria	GPE
gujaf-47	146	1	nigeria	GPE
gujaf-47	147	1	nigerian	NORP
gujaf-47	148	1	abiola	PERSON
gujaf-47	148	2	i & olausi	ORG
gujaf-47	148	3	a. s	PERSON
gujaf-47	148	4	2014	DATE
gujaf-47	149	1	nigeria	GPE
gujaf-47	150	1	international journal of management	ORG
gujaf-47	150	2	3(5	CARDINAL
gujaf-47	150	3	295	CARDINAL
gujaf-47	151	1	ahmed	ORG
gujaf-47	151	2	azevedo	PERSON
gujaf-47	151	3	2013	DATE
gujaf-47	153	1	1-31	DATE
gujaf-47	154	1	ahmed, l (2015	ORG
gujaf-47	155	1	kenya	GPE
gujaf-47	156	1	international journal of science and research	ORG
gujaf-47	156	2	5(11	CARDINAL
gujaf-47	156	3	115	CARDINAL
gujaf-47	157	1	alfani	ORG
gujaf-47	157	2	l & rustandar	ORG
gujaf-47	157	3	2013	DATE
gujaf-47	159	1	international journal of science and research	ORG
gujaf-47	159	2	2(3	CARDINAL
gujaf-47	159	3	469	CARDINAL
gujaf-47	160	1	2014	DATE
gujaf-47	161	1	islamic	NORP
gujaf-47	162	1	5(3	CARDINAL
gujaf-47	162	2	176	CARDINAL
gujaf-47	163	1	alqudah	ORG
gujaf-47	163	2	a. m.	PERSON
gujaf-47	163	3	2014	DATE
gujaf-47	164	1	jordanian	NORP
gujaf-47	165	1	arab	NORP
gujaf-47	165	2	9	CARDINAL
gujaf-47	165	3	61	CARDINAL
gujaf-47	166	1	amin	PERSON
gujaf-47	166	2	m. a.	PERSON
gujaf-47	166	3	n. z.	PERSON
gujaf-47	166	4	s & abdallah	ORG
gujaf-47	166	5	z. m	PERSON
gujaf-47	166	6	2014	DATE
gujaf-47	167	1	tanzania	GPE
gujaf-47	168	1	2(4	CARDINAL
gujaf-47	168	2	279	CARDINAL
gujaf-47	169	1	bernoulli	ORG
gujaf-47	171	1	princeton	PERSON
gujaf-47	171	2	princeton university press	ORG
gujaf-47	172	1	2015	CARDINAL
gujaf-47	173	1	ethiopia	GPE
gujaf-47	175	1	thesis	GPE
gujaf-47	175	2	addis ababa university	ORG
gujaf-47	175	3	ethiopia	GPE
gujaf-47	176	1	chaudhary	PERSON
gujaf-47	176	2	g. m & abbas	ORG
gujaf-47	176	3	2017	CARDINAL
gujaf-47	177	1	pakistan	GPE
gujaf-47	178	1	journal of business	ORG
gujaf-47	178	2	quarterly	DATE
gujaf-47	178	3	8(4	CARDINAL
gujaf-47	178	4	15-29	CARDINAL
gujaf-47	179	1	claessens	ORG
gujaf-47	179	2	s & horen	ORG
gujaf-47	179	3	2014	DATE
gujaf-47	181	1	1-50	CARDINAL
gujaf-47	182	1	2016	CARDINAL
gujaf-47	183	1	turkey	GPE
gujaf-47	184	1	international journal of economics	ORG
gujaf-47	184	2	6(2	CARDINAL
gujaf-47	184	3	427	CARDINAL
gujaf-47	185	1	guo	PERSON
gujaf-47	185	2	li	PERSON
gujaf-47	185	3	p. & aihua	ORG
gujaf-47	185	4	2021	CARDINAL
gujaf-47	186	1	covid-19	PRODUCT
gujaf-47	187	1	73(1	CARDINAL
gujaf-47	187	2	126	CARDINAL
gujaf-47	188	1	guruswamy	PERSON
gujaf-47	188	2	d & hedo	ORG
gujaf-47	188	3	2013	DATE
gujaf-47	189	1	ethiopia	GPE
gujaf-47	190	1	anvesha journal of management	ORG
gujaf-47	190	2	7(4	CARDINAL
gujaf-47	190	3	19-28	CARDINAL
gujaf-47	191	1	hoseininassab	PERSON
gujaf-47	191	2	yavari	PERSON
gujaf-47	191	3	k.	PERSON
gujaf-47	191	4	mehregan	GPE
gujaf-47	191	5	n & khoshsima	ORG
gujaf-47	191	6	2013	DATE
gujaf-47	192	1	iran	GPE
gujaf-47	193	1	iranian	NORP
gujaf-47	193	2	17(1	CARDINAL
gujaf-47	193	3	1-24	DATE
gujaf-47	194	1	isaac	PERSON
gujaf-47	195	1	nigeria	GPE
gujaf-47	196	1	journal of economics	ORG
gujaf-47	196	2	6(6	CARDINAL
gujaf-47	196	3	1	CARDINAL
gujaf-47	197	1	gusau journal of accounting	ORG
gujaf-47	197	2	2	CARDINAL
gujaf-47	197	3	1, april	DATE
gujaf-47	197	4	2021 12	DATE
gujaf-47	197	5	k & joseph	ORG
gujaf-47	197	6	2019	DATE
gujaf-47	198	1	kenya	GPE
gujaf-47	199	1	international academic journal of economics	ORG
gujaf-47	199	2	3(2	CARDINAL
gujaf-47	199	3	357	CARDINAL
gujaf-47	200	1	khan	GPE
gujaf-47	200	2	w. a.	PERSON
gujaf-47	200	3	shahid	PERSON
gujaf-47	200	4	m.	PERSON
gujaf-47	200	5	r.	NORP
gujaf-47	200	6	anam	GPE
gujaf-47	200	7	w.	GPE
gujaf-47	200	8	shehzad	GPE
gujaf-47	200	9	n & siddique	ORG
gujaf-47	200	10	2014	DATE
gujaf-47	201	1	pakistan	GPE
gujaf-47	202	1	international journal of accounting	ORG
gujaf-47	202	2	4(1	CARDINAL
gujaf-47	202	3	296	CARDINAL
gujaf-47	203	1	kihara	GPE
gujaf-47	203	2	m & muturi	ORG
gujaf-47	203	3	w	GPE
gujaf-47	203	4	2016	CARDINAL
gujaf-47	204	1	kenya	GPE
gujaf-47	205	1	international journal of social sciences	ORG
gujaf-47	205	2	2(5	CARDINAL
gujaf-47	205	3	543-559	CARDINAL
gujaf-47	206	1	kweh	GPE
gujaf-47	206	2	q. l.	PERSON
gujaf-47	206	3	w.	PERSON
gujaf-47	206	4	& ghazali	PERSON
gujaf-47	206	5	2018	DATE
gujaf-47	208	1	115 li	PERSON
gujaf-47	208	2	j.	PERSON
gujaf-47	208	3	l., zhu	GPE
gujaf-47	208	4	x.	GPE
gujaf-47	208	5	y & casu	ORG
gujaf-47	208	6	2020	DATE
gujaf-47	209	1	fintech	ORG
gujaf-47	209	2	u.s.	GPE
gujaf-47	209	3	71(1	CARDINAL
gujaf-47	209	4	101	CARDINAL
gujaf-47	210	1	luostarinen	ORG
gujaf-47	210	2	2011	DATE
gujaf-47	212	1	aalto university	ORG
gujaf-47	213	1	2016	DATE
gujaf-47	214	1	kenya	GPE
gujaf-47	215	1	international journal of academic research	ORG
gujaf-47	215	2	6(2	CARDINAL
gujaf-47	215	3	121	CARDINAL
gujaf-47	216	1	mohamed	PERSON
gujaf-47	216	2	z. o & khalid	ORG
gujaf-47	216	3	2014	DATE
gujaf-47	218	1	international academic research journal of economics	ORG
gujaf-47	218	2	3(1	CARDINAL
gujaf-47	218	3	1-12	CARDINAL
gujaf-47	219	1	moteti	PERSON
gujaf-47	219	2	s. r	PERSON
gujaf-47	219	3	2014	DATE
gujaf-47	220	1	kenya	GPE
gujaf-47	221	1	university of nairobi	ORG
gujaf-47	221	2	kenya	GPE
gujaf-47	222	1	muhammed	PERSON
gujaf-47	223	1	nigeria	GPE
gujaf-47	224	1	phd thesis	PERSON
gujaf-47	224	2	ahmadu bello university	ORG
gujaf-47	224	3	zaria	PERSON
gujaf-47	225	1	muiru	PERSON
gujaf-47	225	2	kisaka	PERSON
gujaf-47	225	3	s. e & kalui	ORG
gujaf-47	225	4	2018	DATE
gujaf-47	226	1	kenya	GPE
gujaf-47	227	1	international journal of accounting	ORG
gujaf-47	227	2	8(3	DATE
gujaf-47	227	3	156 173	CARDINAL
gujaf-47	228	1	noor	PERSON
gujaf-47	228	2	j. a. m & abdalla	ORG
gujaf-47	228	3	2014	DATE
gujaf-47	230	1	european journal of business and management	ORG
gujaf-47	230	2	6(5	CARDINAL
gujaf-47	230	3	97	CARDINAL
gujaf-47	231	1	nzoka	PERSON
gujaf-47	231	2	f. k	PERSON
gujaf-47	231	3	2015	DATE
gujaf-47	232	1	kenya	GPE
gujaf-47	233	1	university of nairobi	ORG
gujaf-47	233	2	kenya	GPE
gujaf-47	234	1	odhiambo	GPE
gujaf-47	234	2	o. n & mokori	ORG
gujaf-47	234	3	2019	DATE
gujaf-47	235	1	kenya	GPE
gujaf-47	236	1	international journal of scientific	ORG
gujaf-47	236	2	3(4	CARDINAL
gujaf-47	236	3	1 15	CARDINAL
gujaf-47	237	1	s. f	PERSON
gujaf-47	237	2	2013	DATE
gujaf-47	239	1	olufemi	GPE
gujaf-47	239	2	a. t (	PERSON
gujaf-47	239	3	2011	DATE
gujaf-47	240	1	nigerian	NORP
gujaf-47	241	1	4(2	CARDINAL
gujaf-47	241	2	219	CARDINAL
gujaf-47	242	1	ongore	PERSON
gujaf-47	242	2	2013	DATE
gujaf-47	243	1	kenya	GPE
gujaf-47	244	1	international journal of economics	ORG
gujaf-47	244	2	3(1	CARDINAL
gujaf-47	244	3	237	CARDINAL
gujaf-47	245	1	nyagol	PERSON
gujaf-47	245	2	d & onditi	ORG
gujaf-47	245	3	2016	CARDINAL
gujaf-47	246	1	kenya	GPE
gujaf-47	247	1	115	CARDINAL
gujaf-47	248	1	gusau journal of accounting	ORG
gujaf-47	248	2	2	CARDINAL
gujaf-47	248	3	1, april	DATE
gujaf-47	248	4	2021 13	DATE
gujaf-47	248	5	h. m & al-khatib	ORG
gujaf-47	248	6	a. y	PERSON
gujaf-47	248	7	2015	CARDINAL
gujaf-47	249	1	jordan islamic bank	ORG
gujaf-47	250	1	6(8	CARDINAL
gujaf-47	250	2	37	CARDINAL
gujaf-47	251	1	sangeetha, j (2012	ORG
gujaf-47	253	1	european journal of business and management	ORG
gujaf-47	253	2	4(8	CARDINAL
gujaf-47	253	3	171	CARDINAL
gujaf-47	254	1	m. i & dhankar	ORG
gujaf-47	254	2	2014	DATE
gujaf-47	255	1	islamic	NORP
gujaf-47	256	1	islamic	NORP
gujaf-47	256	2	2(1	CARDINAL
gujaf-47	256	3	367388	DATE
gujaf-47	257	1	tsuma	ORG
gujaf-47	257	2	m. w & gichinga	ORG
gujaf-47	258	1	kenya	GPE
gujaf-47	258	2	kenya coast region	GPE
gujaf-47	259	1	the international journal of business and management	ORG
gujaf-47	259	2	4(4	CARDINAL
gujaf-47	259	3	62	CARDINAL
gujaf-47	259	4	wasiuzzaman	ORG
gujaf-47	259	5	s.	PERSON
gujaf-47	259	6	h. s & rahman	ORG
gujaf-47	259	7	2021	CARDINAL
gujaf-47	260	1	covid-19	PERSON
gujaf-47	261	1	38(1	CARDINAL
gujaf-47	261	2	11	CARDINAL
gujaf-47	262	1	yab	ORG
gujaf-47	262	2	b. c.	PERSON
gujaf-47	262	3	z & chong	ORG
gujaf-47	262	4	k	GPE
gujaf-47	262	5	2014	DATE
gujaf-47	263	1	malaysian	NORP
gujaf-47	264	1	asian journal of finance	ORG
gujaf-47	264	2	6(1	CARDINAL
gujaf-47	264	3	236	CARDINAL
gujaf-47	265	1	2014	DATE
gujaf-47	266	1	islamic	NORP
gujaf-47	267	1	95	CARDINAL
gujaf-47	267	2	45	CARDINAL