id	sid	eid	entity	type
gujaf-48	1	1	gusau journal of accounting	ORG
gujaf-48	1	2	2	CARDINAL
gujaf-48	1	3	1, april	DATE
gujaf-48	1	4	2021	CARDINAL
gujaf-48	1	5	1	CARDINAL
gujaf-48	1	6	2	CARDINAL
gujaf-48	1	7	1, april	DATE
gujaf-48	1	8	2021	CARDINAL
gujaf-48	1	9	2756-665x	CARDINAL
gujaf-48	1	10	social sciences	ORG
gujaf-48	1	11	federal university gusau	ORG
gujaf-48	1	12	zamfara state	GPE
gujaf-48	1	13	gusau journal of accounting	ORG
gujaf-48	1	14	2	CARDINAL
gujaf-48	1	15	1, april	DATE
gujaf-48	1	16	2021	CARDINAL
gujaf-48	1	17	2	CARDINAL
gujaf-48	1	18	nigeria	GPE
gujaf-48	1	19	ahmed abubakar zik-rullahi phd department	PERSON
gujaf-48	1	20	university of abuja	ORG
gujaf-48	1	21	musa adeiza	PERSON
gujaf-48	1	22	farouk phd	PERSON
gujaf-48	1	23	american university of nigeria	ORG
gujaf-48	1	24	yola-nigeria +234 8034063226	ORG
gujaf-48	2	1	nigeria	GPE
gujaf-48	5	1	q.	PERSON
gujaf-48	6	1	13	CARDINAL
gujaf-48	7	1	annual	DATE
gujaf-48	7	2	2007	DATE
gujaf-48	7	3	2018	DATE
gujaf-48	15	1	tobin	PERSON
gujaf-48	15	2	1	CARDINAL
gujaf-48	16	1	nguyen & kommasani	ORG
gujaf-48	16	2	2014	DATE
gujaf-48	17	1	two	CARDINAL
gujaf-48	19	1	three	CARDINAL
gujaf-48	20	1	first	ORDINAL
gujaf-48	21	1	second	ORDINAL
gujaf-48	22	1	third	ORDINAL
gujaf-48	22	2	mailto:amzikgroup@gmail.com	ORG
gujaf-48	22	3	2	CARDINAL
gujaf-48	22	4	1, april	DATE
gujaf-48	22	5	2021 3	DATE
gujaf-48	22	6	ahmed & ahmed	ORG
gujaf-48	22	7	2014	DATE
gujaf-48	27	1	farouk & shehu	ORG
gujaf-48	27	2	2014	DATE
gujaf-48	31	1	nafiu & shehu	ORG
gujaf-48	31	2	2015	DATE
gujaf-48	32	1	hourly	TIME
gujaf-48	38	1	nigeria	GPE
gujaf-48	39	1	nigeria	GPE
gujaf-48	40	1	2017taht	CARDINAL
gujaf-48	40	2	nigeria	GPE
gujaf-48	40	3	recent years	DATE
gujaf-48	44	1	nigeria	GPE
gujaf-48	44	2	adam	PERSON
gujaf-48	44	3	habib	PERSON
gujaf-48	44	4	2020	DATE
gujaf-48	44	5	ahmed	PERSON
gujaf-48	44	6	2020	DATE
gujaf-48	44	7	barde	PERSON
gujaf-48	44	8	ahmed	PERSON
gujaf-48	44	9	2020	DATE
gujaf-48	44	10	ahmed	PERSON
gujaf-48	44	11	2021	CARDINAL
gujaf-48	45	1	nigeria	GPE
gujaf-48	46	1	i.	PERSON
gujaf-48	46	2	nigeria	GPE
gujaf-48	46	3	gusau journal of accounting	ORG
gujaf-48	46	4	2	CARDINAL
gujaf-48	46	5	1, april	DATE
gujaf-48	46	6	2021 4 ii	DATE
gujaf-48	46	7	nigeria	GPE
gujaf-48	46	8	nigeria	GPE
gujaf-48	47	1	2.1	CARDINAL
gujaf-48	48	1	2.1.1	CARDINAL
gujaf-48	49	1	2014	DATE
gujaf-48	50	1	tobin	ORG
gujaf-48	51	1	tobin	ORG
gujaf-48	51	2	aidar sauaia	PERSON
gujaf-48	51	3	2003	DATE
gujaf-48	52	1	2.1.2	CARDINAL
gujaf-48	54	1	kruger & deysel	ORG
gujaf-48	54	2	2015	DATE
gujaf-48	55	1	2.1.3	CARDINAL
gujaf-48	57	1	2011	DATE
gujaf-48	58	1	2.1.4	CARDINAL
gujaf-48	59	1	krauter & sousa	ORG
gujaf-48	59	2	2013	DATE
gujaf-48	62	1	2018	DATE
gujaf-48	65	1	2	CARDINAL
gujaf-48	65	2	1, april	DATE
gujaf-48	65	3	2021 5	DATE
gujaf-48	66	1	yusuf & abubakar	ORG
gujaf-48	66	2	2014	DATE
gujaf-48	66	3	2015	DATE
gujaf-48	67	1	2.2	CARDINAL
gujaf-48	67	2	mohamed	PERSON
gujaf-48	67	3	2017	DATE
gujaf-48	67	4	france	GPE
gujaf-48	68	1	ninety (90	CARDINAL
gujaf-48	68	2	120	CARDINAL
gujaf-48	68	3	the period 2004	DATE
gujaf-48	70	1	yuan	GPE
gujaf-48	70	2	lin	PERSON
gujaf-48	70	3	oriaku	GPE
gujaf-48	70	4	2017	CARDINAL
gujaf-48	72	1	qiao	PERSON
gujaf-48	72	2	wang	PERSON
gujaf-48	72	3	2016	DATE
gujaf-48	73	1	lindström	ORG
gujaf-48	73	2	svensson	GPE
gujaf-48	73	3	2016	DATE
gujaf-48	74	1	rampling	PERSON
gujaf-48	74	2	2015	DATE
gujaf-48	75	1	david	PERSON
gujaf-48	75	2	shao	PERSON
gujaf-48	75	3	fox	ORG
gujaf-48	75	4	2015	DATE
gujaf-48	76	1	kutum	ORG
gujaf-48	76	2	2015	DATE
gujaf-48	78	1	buachoom	ORG
gujaf-48	78	2	2015	CARDINAL
gujaf-48	78	3	thai	NORP
gujaf-48	79	1	thai	GPE
gujaf-48	79	2	thai	NORP
gujaf-48	80	1	hong	GPE
gujaf-48	80	2	li	PERSON
gujaf-48	80	3	2015	CARDINAL
gujaf-48	81	1	emmanuel	PERSON
gujaf-48	81	2	michael	PERSON
gujaf-48	81	3	2017	CARDINAL
gujaf-48	82	1	njuguna	GPE
gujaf-48	82	2	2016	DATE
gujaf-48	83	1	raithatha	GPE
gujaf-48	83	2	2016	DATE
gujaf-48	84	1	khursheed	PERSON
gujaf-48	84	2	2016	DATE
gujaf-48	86	1	kyalo	PERSON
gujaf-48	86	2	2015	DATE
gujaf-48	87	1	2	CARDINAL
gujaf-48	87	2	1, april	DATE
gujaf-48	87	3	2021 6	CARDINAL
gujaf-48	87	4	2015	CARDINAL
gujaf-48	87	5	three	CARDINAL
gujaf-48	87	6	roe	PRODUCT
gujaf-48	89	1	bin ismail	PERSON
gujaf-48	89	2	yabai	PERSON
gujaf-48	89	3	hahn	PERSON
gujaf-48	89	4	2014	DATE
gujaf-48	89	5	one hundred (100	CARDINAL
gujaf-48	89	6	malaysia	GPE
gujaf-48	89	7	2006 2010	DATE
gujaf-48	90	1	erick	PERSON
gujaf-48	90	2	kefalu	PERSON
gujaf-48	90	3	2014	DATE
gujaf-48	90	4	forty-six	CARDINAL
gujaf-48	90	5	kenya	GPE
gujaf-48	90	6	five years	DATE
gujaf-48	90	7	2006 2010	DATE
gujaf-48	92	1	kurawa	ORG
gujaf-48	92	2	2014	DATE
gujaf-48	93	1	yusuf	PERSON
gujaf-48	93	2	abubakar	PERSON
gujaf-48	93	3	2014	DATE
gujaf-48	94	1	2012	DATE
gujaf-48	94	2	mva	ORG
gujaf-48	94	3	south african	NORP
gujaf-48	95	1	mva	ORG
gujaf-48	96	1	ongore & kobonyo	ORG
gujaf-48	96	2	2011	DATE
gujaf-48	97	1	2012	DATE
gujaf-48	99	1	demirer	ORG
gujaf-48	99	2	2013	DATE
gujaf-48	101	1	manders	ORG
gujaf-48	101	2	2012	DATE
gujaf-48	101	3	tobin	ORG
gujaf-48	103	1	zhou	PERSON
gujaf-48	103	2	georgakopoulos	PERSON
gujaf-48	103	3	2011	DATE
gujaf-48	106	1	the past two decades	DATE
gujaf-48	106	2	yatim	ORG
gujaf-48	106	3	2010	DATE
gujaf-48	107	1	demsetz	PERSON
gujaf-48	107	2	1972	DATE
gujaf-48	107	3	jensen	PERSON
gujaf-48	107	4	1976	DATE
gujaf-48	108	1	gusau journal of accounting	ORG
gujaf-48	108	2	2	CARDINAL
gujaf-48	108	3	1, april	DATE
gujaf-48	108	4	2021 7 3	DATE
gujaf-48	109	1	14	CARDINAL
gujaf-48	109	2	the nigerian stock exchange	ORG
gujaf-48	109	3	december 31	DATE
gujaf-48	109	4	st , 2018	DATE
gujaf-48	111	1	secondary	ORDINAL
gujaf-48	115	1	two	CARDINAL
gujaf-48	116	1	2018	DATE
gujaf-48	116	2	arun	PERSON
gujaf-48	116	3	2015	CARDINAL
gujaf-48	117	1	0.85	CARDINAL
gujaf-48	118	1	0.85	CARDINAL
gujaf-48	118	2	0.84	CARDINAL
gujaf-48	119	1	sixty-eight	CARDINAL
gujaf-48	119	2	68	CARDINAL
gujaf-48	119	3	one hundred (100	CARDINAL
gujaf-48	119	4	one hundred and sixty-eight	CARDINAL
gujaf-48	119	5	168	CARDINAL
gujaf-48	121	1	tqit	ORG
gujaf-48	121	2	tobin	PERSON
gujaf-48	121	3	hpdi	PERSON
gujaf-48	121	4	1	CARDINAL
gujaf-48	121	5	1	CARDINAL
gujaf-48	121	6	aidar sauaia	PERSON
gujaf-48	121	7	2003	DATE
gujaf-48	121	8	2	CARDINAL
gujaf-48	121	9	kruger & deysel	ORG
gujaf-48	121	10	2015	CARDINAL
gujaf-48	122	1	3	CARDINAL
gujaf-48	122	2	2011	DATE
gujaf-48	123	1	4	CARDINAL
gujaf-48	123	2	2013	DATE
gujaf-48	123	3	5	CARDINAL
gujaf-48	123	4	farouk	PERSON
gujaf-48	123	5	2018	DATE
gujaf-48	123	6	2	CARDINAL
gujaf-48	123	7	1, april	DATE
gujaf-48	123	8	2021 8	DATE
gujaf-48	124	1	6	CARDINAL
gujaf-48	124	2	yusuf & abubakar	ORG
gujaf-48	124	3	2014	DATE
gujaf-48	124	4	2015	CARDINAL
gujaf-48	125	1	4	CARDINAL
gujaf-48	125	2	4.1	CARDINAL
gujaf-48	125	3	first	ORDINAL
gujaf-48	125	4	2	CARDINAL
gujaf-48	125	5	jacque bera	ORG
gujaf-48	125	6	shapiro wilk	PERSON
gujaf-48	126	1	2	CARDINAL
gujaf-48	127	1	dev sk	PERSON
gujaf-48	127	2	s. wilk tobin	PERSON
gujaf-48	127	3	28.19	CARDINAL
gujaf-48	127	4	11.38	CARDINAL
gujaf-48	127	5	0.02501	MONEY
gujaf-48	127	6	15.63	CARDINAL
gujaf-48	127	7	19.35	MONEY
gujaf-48	127	8	0.00555	MONEY
gujaf-48	127	9	13.01	CARDINAL
gujaf-48	127	10	1.025	CARDINAL
gujaf-48	127	11	13.99	CARDINAL
gujaf-48	127	12	0.0001	CARDINAL
gujaf-48	127	13	18.35	CARDINAL
gujaf-48	127	14	13	CARDINAL
gujaf-48	127	15	2	CARDINAL
gujaf-48	127	16	tobin	ORG
gujaf-48	127	17	28.19	CARDINAL
gujaf-48	127	18	qum	PERSON
gujaf-48	127	19	0.2819	CARDINAL
gujaf-48	128	1	tobin	ORG
gujaf-48	128	2	0.85	CARDINAL
gujaf-48	130	1	000	CARDINAL
gujaf-48	130	2	n4	GPE
gujaf-48	130	3	000,000	CARDINAL
gujaf-48	131	1	about four	CARDINAL
gujaf-48	132	1	500	CARDINAL
gujaf-48	132	2	000	CARDINAL
gujaf-48	132	3	600,000	CARDINAL
gujaf-48	132	4	qum	PERSON
gujaf-48	132	5	one million five hundred thousand naira	MONEY
gujaf-48	132	6	about six million naira	MONEY
gujaf-48	133	1	n1,700,000	PRODUCT
gujaf-48	133	2	one million	CARDINAL
gujaf-48	133	3	seven hundred thousand naira	MONEY
gujaf-48	133	4	about six million naira	MONEY
gujaf-48	134	1	less than 1%	PERCENT
gujaf-48	134	2	71.59%	PERCENT
gujaf-48	135	1	about 9.67	CARDINAL
gujaf-48	135	2	at least 10%	PERCENT
gujaf-48	136	1	shapiro wilk	PERSON
gujaf-48	136	2	2	CARDINAL
gujaf-48	136	3	1, april	DATE
gujaf-48	136	4	2021 9	DATE
gujaf-48	138	1	4.2	CARDINAL
gujaf-48	138	2	3	CARDINAL
gujaf-48	140	1	3	CARDINAL
gujaf-48	140	2	tobin	ORG
gujaf-48	141	1	hpdi esow fs tobin	PERSON
gujaf-48	141	2	1.0000	CARDINAL
gujaf-48	141	3	0.1684	CARDINAL
gujaf-48	141	4	1.0000	CARDINAL
gujaf-48	141	5	0.1881	CARDINAL
gujaf-48	141	6	0.2217	CARDINAL
gujaf-48	142	1	1.0000	CARDINAL
gujaf-48	142	2	0.3692	MONEY
gujaf-48	143	1	0.5356	CARDINAL
gujaf-48	143	2	0.1302 1.0000	CARDINAL
gujaf-48	143	3	5%	PERCENT
gujaf-48	143	4	3	CARDINAL
gujaf-48	143	5	tobin	ORG
gujaf-48	143	6	16%	PERCENT
gujaf-48	145	1	17%	PERCENT
gujaf-48	146	1	tobin	ORG
gujaf-48	146	2	22%	PERCENT
gujaf-48	147	1	two	CARDINAL
gujaf-48	148	1	22%	PERCENT
gujaf-48	149	1	about 11%	PERCENT
gujaf-48	149	2	tobin	ORG
gujaf-48	149	3	q.	PERSON
gujaf-48	150	1	cassey & anderson,	ORG
gujaf-48	150	2	1999	DATE
gujaf-48	151	1	1.29	CARDINAL
gujaf-48	152	1	less than 10	CARDINAL
gujaf-48	153	1	4.3	CARDINAL
gujaf-48	153	2	tobin	ORG
gujaf-48	153	3	q.	PERSON
gujaf-48	154	1	nigeria	GPE
gujaf-48	156	1	gusau journal of accounting	ORG
gujaf-48	156	2	2	CARDINAL
gujaf-48	156	3	1, april	DATE
gujaf-48	156	4	2021 10	DATE
gujaf-48	156	5	4	CARDINAL
gujaf-48	158	1	117.2 10.26	CARDINAL
gujaf-48	158	2	5.702 1.84	QUANTITY
gujaf-48	158	3	0.077	CARDINAL
gujaf-48	158	4	-0.01 0.992	CARDINAL
gujaf-48	158	5	0.277	CARDINAL
gujaf-48	158	6	-2.00 0.005	PERCENT
gujaf-48	158	7	0.568	CARDINAL
gujaf-48	158	8	-1.00 0.322 -0.114	PERCENT
gujaf-48	158	9	0.371	CARDINAL
gujaf-48	158	10	0.003	CARDINAL
gujaf-48	158	11	1.17	MONEY
gujaf-48	158	12	2	CARDINAL
gujaf-48	158	13	0.1829	CARDINAL
gujaf-48	158	14	3.72 2.70	CARDINAL
gujaf-48	158	15	0.0008 0.0132	CARDINAL
gujaf-48	159	1	10.35 5.19	CARDINAL
gujaf-48	159	2	0.3936	MONEY
gujaf-48	159	3	13	CARDINAL
gujaf-48	159	4	2	CARDINAL
gujaf-48	159	5	0.2331	CARDINAL
gujaf-48	159	6	0.1829	CARDINAL
gujaf-48	159	7	the about 23% and 18%	PERCENT
gujaf-48	160	1	2	CARDINAL
gujaf-48	161	1	10.35	CARDINAL
gujaf-48	161	2	10%	PERCENT
gujaf-48	161	3	chi-square	PERSON
gujaf-48	161	4	5.19	CARDINAL
gujaf-48	161	5	5%	PERCENT
gujaf-48	162	1	un	ORG
gujaf-48	162	2	un	ORG
gujaf-48	163	1	fisher	ORG
gujaf-48	163	2	3.72	CARDINAL
gujaf-48	163	3	2.70	CARDINAL
gujaf-48	163	4	1%	PERCENT
gujaf-48	166	1	fisher	ORG
gujaf-48	166	2	1%	PERCENT
gujaf-48	166	3	99.9%	PERCENT
gujaf-48	168	1	nigeria	GPE
gujaf-48	171	1	this gusau journal of accounting	ORG
gujaf-48	171	2	2	CARDINAL
gujaf-48	171	3	1, april	DATE
gujaf-48	171	4	2021 11	DATE
gujaf-48	177	1	4	CARDINAL
gujaf-48	180	1	two	CARDINAL
gujaf-48	181	1	nigeria	GPE
gujaf-48	184	1	nigeria	GPE
gujaf-48	186	1	4.4	CARDINAL
gujaf-48	187	1	two	CARDINAL
gujaf-48	190	1	monthly	DATE
gujaf-48	191	1	2	CARDINAL
gujaf-48	191	2	1, april	DATE
gujaf-48	191	3	2021 12	DATE
gujaf-48	192	1	5	CARDINAL
gujaf-48	198	1	central bank of nigeria	ORG
gujaf-48	198	2	securities and exchange commission	ORG
gujaf-48	204	1	three	CARDINAL
gujaf-48	204	2	one	CARDINAL
gujaf-48	205	1	only one	CARDINAL
gujaf-48	208	1	gusau journal of accounting	ORG
gujaf-48	208	2	2	CARDINAL
gujaf-48	208	3	1, april	DATE
gujaf-48	208	4	2021 13	DATE
gujaf-48	208	5	ahmed a.d & saidu	ORG
gujaf-48	208	6	2021	CARDINAL
gujaf-48	209	1	asynnetric relationship	ORG
gujaf-48	209	2	nigeria	GPE
gujaf-48	209	3	gmm	ORG
gujaf-48	210	1	27(1	CARDINAL
gujaf-48	210	2	m., & ahmed	ORG
gujaf-48	210	3	a.b.	GPE
gujaf-48	210	4	2014	DATE
gujaf-48	212	1	4(6	CARDINAL
gujaf-48	212	2	215	CARDINAL
gujaf-48	212	3	a., & demsetz	ORG
gujaf-48	212	4	h.	PERSON
gujaf-48	212	5	1972	DATE
gujaf-48	214	1	american	NORP
gujaf-48	214	2	777-795	CARDINAL
gujaf-48	215	1	adam	GPE
gujaf-48	215	2	a.a and habib	PERSON
gujaf-48	215	3	2020	DATE
gujaf-48	216	1	nigeria	GPE
gujaf-48	217	1	jounal of international trade and economic development	ORG
gujaf-48	218	1	barde	GPE
gujaf-48	218	2	i.m	PERSON
gujaf-48	218	3	ahmed	GPE
gujaf-48	218	4	a.z	PERSON
gujaf-48	218	5	2020	DATE
gujaf-48	219	1	dmbs	ORG
gujaf-48	219	2	nigeria	GPE
gujaf-48	220	1	journal of accounting	ORG
gujaf-48	220	2	12(1	CARDINAL
gujaf-48	220	3	w.	PERSON
gujaf-48	220	4	2015	DATE
gujaf-48	221	1	thai	NORP
gujaf-48	222	1	asian	NORP
gujaf-48	222	2	25(3	CARDINAL
gujaf-48	222	3	404	CARDINAL
gujaf-48	222	4	423	CARDINAL
gujaf-48	223	1	casey	PERSON
gujaf-48	223	2	k. m.	PERSON
gujaf-48	223	3	d. c.	GPE
gujaf-48	223	4	1999	DATE
gujaf-48	224	1	the tax reform act	LAW
gujaf-48	224	2	17	CARDINAL
gujaf-48	224	3	28	CARDINAL
gujaf-48	224	4	demirer	ORG
gujaf-48	224	5	i & yuan	ORG
gujaf-48	224	6	j.j.	PERSON
gujaf-48	224	7	2013	DATE
gujaf-48	225	1	u.s.	GPE
gujaf-48	226	1	16(5	CARDINAL
gujaf-48	226	2	421	CARDINAL
gujaf-48	226	3	438	CARDINAL
gujaf-48	226	4	b., & kruger	ORG
gujaf-48	226	5	j. (	PERSON
gujaf-48	226	6	n.d.	GPE
gujaf-48	228	1	2(2	CARDINAL
gujaf-48	228	2	11	CARDINAL
gujaf-48	229	1	emmanuel, a.	PERSON
gujaf-48	229	2	michael	PERSON
gujaf-48	229	3	s.o.	GPE
gujaf-48	229	4	s.k.	GPE
gujaf-48	229	5	o.j.	GPE
gujaf-48	229	6	2017	CARDINAL
gujaf-48	230	1	nigeria	GPE
gujaf-48	231	1	social & management sciences	ORG
gujaf-48	231	2	23	CARDINAL
gujaf-48	231	3	m.a.	PERSON
gujaf-48	231	4	m.b.	GPE
gujaf-48	231	5	u.h.	GPE
gujaf-48	231	6	2015	CARDINAL
gujaf-48	232	1	nigeria	GPE
gujaf-48	233	1	3(2	CARDINAL
gujaf-48	233	2	147	CARDINAL
gujaf-48	234	1	farouk	PERSON
gujaf-48	234	2	m.a.	PERSON
gujaf-48	234	3	u.h.	GPE
gujaf-48	234	4	2014	DATE
gujaf-48	235	1	nigeria	GPE
gujaf-48	236	1	international journal of accounting	ORG
gujaf-48	236	2	2(2	CARDINAL
gujaf-48	236	3	01	CARDINAL
gujaf-48	236	4	t.a.	GPE
gujaf-48	236	5	david	PERSON
gujaf-48	236	6	shao	PERSON
gujaf-48	236	7	f.	PERSON
gujaf-48	236	8	fox	ORG
gujaf-48	236	9	c.j.	GPE
gujaf-48	236	10	m. (	PERSON
gujaf-48	236	11	2015	DATE
gujaf-48	238	1	13(3	CARDINAL
gujaf-48	238	2	200–223	CARDINAL
gujaf-48	239	1	hong	GPE
gujaf-48	239	2	b.	GPE
gujaf-48	239	3	li	PERSON
gujaf-48	239	4	z.f.	GPE
gujaf-48	239	5	2015	CARDINAL
gujaf-48	241	1	journal of business ethics	ORG
gujaf-48	241	2	1(2	CARDINAL
gujaf-48	241	3	23	CARDINAL
gujaf-48	242	1	jensen	PERSON
gujaf-48	242	2	m., & meckling	ORG
gujaf-48	242	3	w.	PERSON
gujaf-48	242	4	1976	DATE
gujaf-48	244	1	journal of financial economics	ORG
gujaf-48	244	2	3	CARDINAL
gujaf-48	244	3	305	CARDINAL
gujaf-48	245	1	a.s.	GPE
gujaf-48	245	2	ahmed a.z	PERSON
gujaf-48	245	3	2020	DATE
gujaf-48	246	1	nigeria	GPE
gujaf-48	247	1	journal of international business research	ORG
gujaf-48	247	2	5(2	CARDINAL
gujaf-48	249	1	2	CARDINAL
gujaf-48	249	2	1, april	DATE
gujaf-48	249	3	2021 14	DATE
gujaf-48	249	4	2012	DATE
gujaf-48	250	1	nigerian	NORP
gujaf-48	251	1	37	CARDINAL
gujaf-48	252	1	e., & sousa a. f. (	ORG
gujaf-48	252	2	2013	DATE
gujaf-48	254	1	9(5	CARDINAL
gujaf-48	255	1	kruger	PERSON
gujaf-48	255	2	j., & deysel	ORG
gujaf-48	255	3	b.	PERSON
gujaf-48	255	4	2015	DATE
gujaf-48	256	1	south african	NORP
gujaf-48	257	1	southern african business review	ORG
gujaf-48	257	2	137	CARDINAL
gujaf-48	258	1	kutum	ORG
gujaf-48	258	2	i.	PERSON
gujaf-48	258	3	2015	DATE
gujaf-48	259	1	5(1	CARDINAL
gujaf-48	259	2	272285	DATE
gujaf-48	260	1	kyalo	PERSON
gujaf-48	260	2	b.w.	GPE
gujaf-48	260	3	2015	CARDINAL
gujaf-48	261	1	kenya	GPE
gujaf-48	262	1	university of nairobi	ORG
gujaf-48	263	1	lindström, a., & svensson	PERSON
gujaf-48	263	2	j.	PERSON
gujaf-48	263	3	2016	DATE
gujaf-48	265	1	30	CARDINAL
gujaf-48	265	2	uppsala university	ORG
gujaf-48	266	1	manders	ORG
gujaf-48	266	2	t.	PERSON
gujaf-48	266	3	2012	DATE
gujaf-48	268	1	tilburg university	ORG
gujaf-48	269	1	s.o.	GPE
gujaf-48	269	2	2015	CARDINAL
gujaf-48	270	1	nigerian stock exchange	ORG
gujaf-48	271	1	jorind	PERSON
gujaf-48	271	2	13(2	CARDINAL
gujaf-48	271	3	1	CARDINAL
gujaf-48	271	4	o.k.	GPE
gujaf-48	271	5	i.	PERSON
gujaf-48	271	6	2017 rotces	QUANTITY
gujaf-48	272	1	51(2	CARDINAL
gujaf-48	272	2	1-15	CARDINAL
gujaf-48	273	1	ongore	PERSON
gujaf-48	275	1	2011	DATE
gujaf-48	276	1	kenya	GPE
gujaf-48	277	1	international journal of economics	ORG
gujaf-48	277	2	1	CARDINAL
gujaf-48	277	3	3	CARDINAL
gujaf-48	277	4	99	CARDINAL
gujaf-48	277	5	122	CARDINAL
gujaf-48	278	1	ozkan	ORG
gujaf-48	278	2	2011	DATE
gujaf-48	279	1	uk panel	ORG
gujaf-48	280	1	european financial management	ORG
gujaf-48	280	2	17	CARDINAL
gujaf-48	280	3	260	CARDINAL
gujaf-48	281	1	qiao	PERSON
gujaf-48	281	2	l.	PERSON
gujaf-48	281	3	2016	DATE
gujaf-48	283	1	59	CARDINAL
gujaf-48	283	2	233	CARDINAL
gujaf-48	283	3	m., & komera	ORG
gujaf-48	283	4	s.	PERSON
gujaf-48	283	5	2016	DATE
gujaf-48	284	1	indian	NORP
gujaf-48	285	1	iimb management review	ORG
gujaf-48	285	2	28	CARDINAL
gujaf-48	285	3	160–169	CARDINAL
gujaf-48	285	4	p.n.	GPE
gujaf-48	285	5	2015	CARDINAL
gujaf-48	286	1	uk	GPE
gujaf-48	286	2	australia	GPE
gujaf-48	287	1	phd	PERSON
gujaf-48	287	2	southern cross university	ORG
gujaf-48	287	3	lismore	GPE
gujaf-48	287	4	nsw	GPE
gujaf-48	288	1	ruparelia	GPE
gujaf-48	288	2	r., & njuguna, a.	ORG
gujaf-48	288	3	2016	CARDINAL
gujaf-48	289	1	kenyan	NORP
gujaf-48	290	1	international journal of financial research	ORG
gujaf-48	290	2	7(2	CARDINAL
gujaf-48	290	3	247	CARDINAL
gujaf-48	291	1	n.a.	GPE
gujaf-48	291	2	a.	PERSON
gujaf-48	291	3	2016	CARDINAL
gujaf-48	292	1	pakistan	GPE
gujaf-48	293	1	pakistan	GPE
gujaf-48	293	2	islamic research	ORG
gujaf-48	293	3	103	CARDINAL
gujaf-48	293	4	vemala	GPE
gujaf-48	293	5	nguyen	PERSON
gujaf-48	293	6	nguyen	PERSON
gujaf-48	293	7	d., & kommasani, a.	ORG
gujaf-48	293	8	2014	DATE
gujaf-48	295	1	7(4	CARDINAL
gujaf-48	295	2	125	CARDINAL
gujaf-48	296	1	gusau journal of accounting	ORG
gujaf-48	296	2	2	CARDINAL
gujaf-48	296	3	1, april	DATE
gujaf-48	296	4	2021 15 yamina	DATE
gujaf-48	296	5	a., & mohamed	ORG
gujaf-48	296	6	2017	CARDINAL
gujaf-48	297	1	france	GPE
gujaf-48	297	2	mediterranean journal	ORG
gujaf-48	297	3	social sciences	ORG
gujaf-48	297	4	8(2	CARDINAL
gujaf-48	297	5	63	CARDINAL
gujaf-48	297	6	yatim	PERSON
gujaf-48	297	7	2010	DATE
gujaf-48	298	1	malaysia	GPE
gujaf-48	299	1	universiti kebangsaan malaysia	PERSON
gujaf-48	300	1	x.	GPE
gujaf-48	300	2	lin	GPE
gujaf-48	300	3	w., & oriaka	ORG
gujaf-48	300	4	e. a.	PERSON
gujaf-48	300	5	2017	CARDINAL
gujaf-48	301	1	5(1	CARDINAL
gujaf-48	301	2	85	CARDINAL
gujaf-48	302	1	yusuf	PERSON
gujaf-48	302	2	i., & abubakar	ORG
gujaf-48	302	3	s.	PERSON
gujaf-48	302	4	2014	DATE
gujaf-48	303	1	nigerian	NORP
gujaf-48	304	1	4	CARDINAL
gujaf-48	304	2	a century	DATE
gujaf-48	304	3	nigeria	GPE
gujaf-48	305	1	1914	DATE
gujaf-48	305	2	2014	DATE
gujaf-48	306	1	7	CARDINAL
gujaf-48	306	2	9	CARDINAL
gujaf-48	306	3	october	DATE
gujaf-48	306	4	2014	DATE
gujaf-48	306	5	nasarawa state university	ORG
gujaf-48	306	6	keffi	GPE
gujaf-48	306	7	nigeria	GPE
gujaf-48	307	1	zhou	PERSON
gujaf-48	307	2	w.	PERSON
gujaf-48	307	3	i., & vasileiou	ORG
gujaf-48	307	4	k.z.	GPE
gujaf-48	307	5	2011	DATE
gujaf-48	308	1	china	GPE
gujaf-48	309	1	asian	NORP
gujaf-48	309	2	65-80	DATE
gujaf-48	310	1	gusau journal of accounting	ORG
gujaf-48	310	2	2	CARDINAL
gujaf-48	310	3	1, april	DATE
gujaf-48	310	4	2021 16	DATE