id	sid	eid	entity	type
gujaf-49	1	1	gusau journal of accounting	ORG
gujaf-49	1	2	2	CARDINAL
gujaf-49	1	3	1, april	DATE
gujaf-49	1	4	2021	CARDINAL
gujaf-49	1	5	1	CARDINAL
gujaf-49	1	6	2	CARDINAL
gujaf-49	1	7	1, april	DATE
gujaf-49	1	8	2021	CARDINAL
gujaf-49	1	9	2756-665x	CARDINAL
gujaf-49	1	10	social sciences	ORG
gujaf-49	1	11	federal university gusau	ORG
gujaf-49	1	12	zamfara state	GPE
gujaf-49	1	13	gusau journal of accounting	ORG
gujaf-49	1	14	2	CARDINAL
gujaf-49	1	15	1, april	DATE
gujaf-49	1	16	2021	CARDINAL
gujaf-49	1	17	2	CARDINAL
gujaf-49	1	18	nigeria	GPE
gujaf-49	1	19	sunday	DATE
gujaf-49	1	20	oseiweh	GPE
gujaf-49	1	21	phd department of accounting	ORG
gujaf-49	1	22	ilaramokin	GPE
gujaf-49	1	23	ondo state	GPE
gujaf-49	1	24	nigeria	GPE
gujaf-49	2	1	8132490958	DATE
gujaf-49	3	1	isaac olufemi	PERSON
gujaf-49	3	2	phd department of business administration	ORG
gujaf-49	3	3	ilaramokin	GPE
gujaf-49	3	4	ondo state	GPE
gujaf-49	3	5	nigeria	GPE
gujaf-49	4	1	fidelis	ORG
gujaf-49	4	2	benson idahosa university	ORG
gujaf-49	4	3	benin city	GPE
gujaf-49	4	4	edo state	ORG
gujaf-49	4	5	nigeria	GPE
gujaf-49	5	1	nigeria	GPE
gujaf-49	6	1	fifty	CARDINAL
gujaf-49	7	1	2007	DATE
gujaf-49	7	2	2018	DATE
gujaf-49	8	1	one	CARDINAL
gujaf-49	9	1	ibm	ORG
gujaf-49	12	1	nigeria	GPE
gujaf-49	17	1	jel	ORG
gujaf-49	17	2	1	CARDINAL
gujaf-49	21	1	dooley	ORG
gujaf-49	21	2	1969	DATE
gujaf-49	21	3	davis	ORG
gujaf-49	21	4	1991	DATE
gujaf-49	21	5	mizruchi & stearns	ORG
gujaf-49	21	6	1994	DATE
gujaf-49	22	1	mailto:sunnyogbeide2017@gmail.com gusau journal of accounting	ORG
gujaf-49	22	2	2	CARDINAL
gujaf-49	22	3	1, april	DATE
gujaf-49	22	4	2021	CARDINAL
gujaf-49	22	5	3 one	CARDINAL
gujaf-49	22	6	okpamen & ogbeide	ORG
gujaf-49	22	7	2020	DATE
gujaf-49	29	1	westphal	PERSON
gujaf-49	29	2	stewart	PERSON
gujaf-49	29	3	2001	DATE
gujaf-49	30	1	nigeria	GPE
gujaf-49	31	1	the years	DATE
gujaf-49	31	2	nigerian	NORP
gujaf-49	32	1	nigeria	GPE
gujaf-49	33	1	nigerian	NORP
gujaf-49	34	1	richardson	PERSON
gujaf-49	34	2	1987	DATE
gujaf-49	34	3	boyd	PERSON
gujaf-49	34	4	2011	DATE
gujaf-49	34	5	pye	ORG
gujaf-49	34	6	kaczmarek	PERSON
gujaf-49	34	7	kimino	GPE
gujaf-49	34	8	2015	DATE
gujaf-49	34	9	nigeria	GPE
gujaf-49	37	1	zona & gomez-mejia	ORG
gujaf-49	37	2	2015	DATE
gujaf-49	37	3	horton	GPE
gujaf-49	37	4	millo, & serafeim	ORG
gujaf-49	37	5	2012	DATE
gujaf-49	37	6	pombo & gutierrez	ORG
gujaf-49	37	7	2011	DATE
gujaf-49	37	8	devos	PERSON
gujaf-49	37	9	prevost, & puthenpurackal	ORG
gujaf-49	37	10	2009	DATE
gujaf-49	37	11	fich & shivdasani	ORG
gujaf-49	37	12	2006	DATE
gujaf-49	37	13	lee, & lau	ORG
gujaf-49	37	14	2003	DATE
gujaf-49	37	15	fligstein & brantley	ORG
gujaf-49	37	16	1992	DATE
gujaf-49	37	17	meeusen & cuyvers	ORG
gujaf-49	37	18	1985	DATE
gujaf-49	44	1	gusau journal of accounting	ORG
gujaf-49	44	2	2	CARDINAL
gujaf-49	44	3	1, april	DATE
gujaf-49	44	4	2021 4	QUANTITY
gujaf-49	45	1	2017	DATE
gujaf-49	45	2	2003	DATE
gujaf-49	46	1	kang	ORG
gujaf-49	46	2	2008	DATE
gujaf-49	46	3	armstrong & larcker	ORG
gujaf-49	46	4	2009	DATE
gujaf-49	46	5	lemmon, & whitby	ORG
gujaf-49	46	6	2009	DATE
gujaf-49	48	1	ferris	PERSON
gujaf-49	48	2	jagannathan	PERSON
gujaf-49	48	3	2013	DATE
gujaf-49	48	4	2015	DATE
gujaf-49	48	5	fredriksson et al	ORG
gujaf-49	49	1	2018	DATE
gujaf-49	50	1	2007	DATE
gujaf-49	50	2	one	CARDINAL
gujaf-49	51	1	two	CARDINAL
gujaf-49	51	2	wolf & yoshikawu	ORG
gujaf-49	51	3	2017	CARDINAL
gujaf-49	51	4	kemp	GPE
gujaf-49	51	5	viviers & collins	ORG
gujaf-49	51	6	2018	DATE
gujaf-49	52	1	fligstein	ORG
gujaf-49	52	2	brantley	GPE
gujaf-49	52	3	1992	DATE
gujaf-49	53	1	davis	PERSON
gujaf-49	53	2	greve	PERSON
gujaf-49	53	3	1997	DATE
gujaf-49	54	1	nigeria	GPE
gujaf-49	55	1	two	CARDINAL
gujaf-49	55	2	section three	LAW
gujaf-49	55	3	nigeria	GPE
gujaf-49	55	4	four	CARDINAL
gujaf-49	55	5	section five	LAW
gujaf-49	56	1	2	CARDINAL
gujaf-49	57	1	yatim et al	ORG
gujaf-49	58	1	2014	DATE
gujaf-49	59	1	the united states	GPE
gujaf-49	59	2	india	GPE
gujaf-49	59	3	ten to twenty five	DATE
gujaf-49	60	1	sarkar	PERSON
gujaf-49	60	2	2009	DATE
gujaf-49	60	3	india	GPE
gujaf-49	60	4	72 percent	PERCENT
gujaf-49	60	5	more than one	CARDINAL
gujaf-49	61	1	2	CARDINAL
gujaf-49	61	2	1, april	DATE
gujaf-49	61	3	2021 5	DATE
gujaf-49	62	1	galaskiewicz	PERSON
gujaf-49	62	2	1994	DATE
gujaf-49	65	1	richardson	PERSON
gujaf-49	65	2	1987	DATE
gujaf-49	66	1	shropshire	GPE
gujaf-49	66	2	2010	DATE
gujaf-49	68	1	peng	PERSON
gujaf-49	68	2	mutu	ORG
gujaf-49	68	3	wang	ORG
gujaf-49	68	4	2015	DATE
gujaf-49	68	5	chinese	NORP
gujaf-49	68	6	hong kong	GPE
gujaf-49	68	7	between 1990 and 2012	DATE
gujaf-49	70	1	ahmad	PERSON
gujaf-49	70	2	2018	DATE
gujaf-49	70	3	pakistani	NORP
gujaf-49	70	4	from 2011 to	DATE
gujaf-49	70	5	2015	DATE
gujaf-49	70	6	55	CARDINAL
gujaf-49	73	1	gutierrez	PERSON
gujaf-49	73	2	2010	DATE
gujaf-49	73	3	colombia	GPE
gujaf-49	74	1	335	CARDINAL
gujaf-49	74	2	1996-2006	DATE
gujaf-49	76	1	fligstein	ORG
gujaf-49	76	2	brantley	GPE
gujaf-49	76	3	1992	DATE
gujaf-49	77	1	prevost	ORG
gujaf-49	77	2	2009	DATE
gujaf-49	78	1	brantley	GPE
gujaf-49	78	2	1992	DATE
gujaf-49	78	3	devos	PERSON
gujaf-49	79	1	2009	DATE
gujaf-49	79	2	2012	DATE
gujaf-49	79	3	swiss	NORP
gujaf-49	80	1	danoshana	PERSON
gujaf-49	80	2	2013	DATE
gujaf-49	80	3	145	CARDINAL
gujaf-49	80	4	italian	NORP
gujaf-49	80	5	the period 2001 to 2006	DATE
gujaf-49	85	1	kiel	ORG
gujaf-49	85	2	nicholson	PERSON
gujaf-49	85	3	2006	DATE
gujaf-49	85	4	2011	DATE
gujaf-49	87	1	hashim	ORG
gujaf-49	87	2	2018	DATE
gujaf-49	87	3	2	CARDINAL
gujaf-49	87	4	1, april	DATE
gujaf-49	87	5	2021 6	QUANTITY
gujaf-49	89	1	nigeria	GPE
gujaf-49	90	1	zona	ORG
gujaf-49	90	2	gomezmejia	PERSON
gujaf-49	90	3	145	CARDINAL
gujaf-49	90	4	italian	NORP
gujaf-49	91	1	2017	CARDINAL
gujaf-49	95	1	mason	GPE
gujaf-49	95	2	1984	DATE
gujaf-49	96	1	hambrick & masson	ORG
gujaf-49	96	2	1984	DATE
gujaf-49	97	1	2007	DATE
gujaf-49	98	1	al	PERSON
gujaf-49	99	1	2016	DATE
gujaf-49	100	1	2009	DATE
gujaf-49	100	2	one	CARDINAL
gujaf-49	101	1	marimuthu & kolandaisamy	ORG
gujaf-49	101	2	2009	DATE
gujaf-49	102	1	nigeria	GPE
gujaf-49	102	2	the years	DATE
gujaf-49	104	1	3	CARDINAL
gujaf-49	105	1	nigeria	GPE
gujaf-49	106	1	fifty	CARDINAL
gujaf-49	106	2	the period 2007 to	DATE
gujaf-49	106	3	2018	DATE
gujaf-49	107	1	about six hundred	CARDINAL
gujaf-49	108	1	gmm	ORG
gujaf-49	109	1	8.0	CARDINAL
gujaf-49	110	1	gutierrez	PERSON
gujaf-49	110	2	2010	DATE
gujaf-49	110	3	gomez-mejia	PERSON
gujaf-49	110	4	2015	DATE
gujaf-49	110	5	2017	CARDINAL
gujaf-49	111	1	gusau journal of accounting	ORG
gujaf-49	111	2	2	CARDINAL
gujaf-49	111	3	1, april	DATE
gujaf-49	111	4	2021	CARDINAL
gujaf-49	111	5	𝑅𝑂𝐸𝑖𝑡	ORG
gujaf-49	111	6	+ 𝛽1𝑅𝑂𝐸𝑖𝑡−1 +	DATE
gujaf-49	111	7	𝑐𝑜𝑛𝑡𝑟𝑜𝑙 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒	ORG
gujaf-49	112	1	𝑅𝑂𝐸𝑖𝑡	ORG
gujaf-49	112	2	𝐼𝑏𝑚𝑖𝑡	PERSON
gujaf-49	112	3	𝐵𝑠𝑖𝑧𝑒𝑖𝑡 = board	ORG
gujaf-49	113	1	1	CARDINAL
gujaf-49	113	2	1	CARDINAL
gujaf-49	113	3	capasso	PERSON
gujaf-49	113	4	2015	CARDINAL
gujaf-49	113	5	2	CARDINAL
gujaf-49	114	1	capasso	PERSON
gujaf-49	114	2	2015	CARDINAL
gujaf-49	114	3	3	CARDINAL
gujaf-49	115	1	1	CARDINAL
gujaf-49	115	2	more than one	CARDINAL
gujaf-49	115	3	0	CARDINAL
gujaf-49	116	1	haynes	ORG
gujaf-49	116	2	hillman	ORG
gujaf-49	116	3	2010	DATE
gujaf-49	116	4	gutierrez	PERSON
gujaf-49	116	5	2011	DATE
gujaf-49	116	6	4	CARDINAL
gujaf-49	116	7	pérez-calero	PERSON
gujaf-49	117	1	2011	DATE
gujaf-49	117	2	5	CARDINAL
gujaf-49	117	3	lee	PERSON
gujaf-49	117	4	2005	DATE
gujaf-49	117	5	4	CARDINAL
gujaf-49	118	1	1	CARDINAL
gujaf-49	118	2	2	DATE
gujaf-49	118	3	3	DATE
gujaf-49	118	4	4	CARDINAL
gujaf-49	118	5	1	CARDINAL
gujaf-49	118	6	ibm	ORG
gujaf-49	118	7	9.678514 0.368243	CARDINAL
gujaf-49	118	8	2898.450	CARDINAL
gujaf-49	118	9	0.000000 4.000000	MONEY
gujaf-49	120	1	174.0946 0.482736	CARDINAL
gujaf-49	120	2	0.758573	MONEY
gujaf-49	120	3	4.181965	CARDINAL
gujaf-49	120	4	0.244280	MONEY
gujaf-49	120	5	169.9883	CARDINAL
gujaf-49	120	6	2	CARDINAL
gujaf-49	120	7	1, april	DATE
gujaf-49	120	8	2021 8	DATE
gujaf-49	122	1	4236.320	DATE
gujaf-49	123	1	17912578	CARDINAL
gujaf-49	124	1	4769.890 340.0809	CARDINAL
gujaf-49	124	2	592	CARDINAL
gujaf-49	124	3	592	CARDINAL
gujaf-49	124	4	1	CARDINAL
gujaf-49	124	5	9.67%	PERCENT
gujaf-49	124	6	174.09	CARDINAL
gujaf-49	124	7	about 9%	PERCENT
gujaf-49	126	1	4.181	CARDINAL
gujaf-49	126	2	169.98	CARDINAL
gujaf-49	128	1	689557.6	CARDINAL
gujaf-49	128	2	0.00	CARDINAL
gujaf-49	128	3	5%	PERCENT
gujaf-49	129	1	0.36%	PERCENT
gujaf-49	130	1	nigeria	GPE
gujaf-49	132	1	0.48	CARDINAL
gujaf-49	133	1	0.54	CARDINAL
gujaf-49	133	2	1.29	CARDINAL
gujaf-49	134	1	100.86	CARDINAL
gujaf-49	135	1	9	CARDINAL
gujaf-49	135	2	nine	CARDINAL
gujaf-49	136	1	2.84	CARDINAL
gujaf-49	137	1	7.15910 billion	MONEY
gujaf-49	137	2	9.220000 billion naira	MONEY
gujaf-49	140	1	2016	CARDINAL
gujaf-49	140	2	n7.155946 billion	CARDINAL
gujaf-49	142	1	0.76	CARDINAL
gujaf-49	142	2	0.24	CARDINAL
gujaf-49	142	3	2.66	CARDINAL
gujaf-49	143	1	jarque	ORG
gujaf-49	143	2	8.811502	CARDINAL
gujaf-49	143	3	5%	PERCENT
gujaf-49	143	4	5%	PERCENT
gujaf-49	144	1	2	CARDINAL
gujaf-49	144	2	1	CARDINAL
gujaf-49	144	3	ibm	ORG
gujaf-49	144	4	ibm	ORG
gujaf-49	144	5	1	CARDINAL
gujaf-49	144	6	0.0122	CARDINAL
gujaf-49	144	7	0.3443 0.5161 1	MONEY
gujaf-49	144	8	2	CARDINAL
gujaf-49	146	1	0.06	CARDINAL
gujaf-49	147	1	2	CARDINAL
gujaf-49	147	2	1, april	DATE
gujaf-49	147	3	2021 9	DATE
gujaf-49	148	1	nigeria	NORP
gujaf-49	149	1	0.01	CARDINAL
gujaf-49	151	1	3	CARDINAL
gujaf-49	151	2	ibm	ORG
gujaf-49	151	3	250.85	CARDINAL
gujaf-49	151	4	1.138	MONEY
gujaf-49	151	5	8.702	CARDINAL
gujaf-49	151	6	1.367	MONEY
gujaf-49	151	7	138.123 1.525	CARDINAL
gujaf-49	151	8	0.633 prob.f(2	PERCENT
gujaf-49	151	9	586	CARDINAL
gujaf-49	151	10	0.531	CARDINAL
gujaf-49	151	11	1.276	CARDINAL
gujaf-49	151	12	2	CARDINAL
gujaf-49	152	1	chi-square	PERSON
gujaf-49	152	2	2	CARDINAL
gujaf-49	152	3	0.528	CARDINAL
gujaf-49	152	4	6.095	CARDINAL
gujaf-49	154	1	0.001	CARDINAL
gujaf-49	154	2	15.001	CARDINAL
gujaf-49	154	3	chisquare	PERSON
gujaf-49	154	4	3	CARDINAL
gujaf-49	154	5	0.001	CARDINAL
gujaf-49	154	6	0.367 df	QUANTITY
gujaf-49	154	7	0.135	CARDINAL
gujaf-49	154	8	1	CARDINAL
gujaf-49	154	9	587	CARDINAL
gujaf-49	154	10	0.713	CARDINAL
gujaf-49	154	11	less than 10	CARDINAL
gujaf-49	154	12	10	CARDINAL
gujaf-49	156	1	0.001< 0.05	MONEY
gujaf-49	157	1	0.531	CARDINAL
gujaf-49	157	2	0.05	CARDINAL
gujaf-49	158	1	ramsey	PERSON
gujaf-49	158	2	0.05	CARDINAL
gujaf-49	159	1	4	CARDINAL
gujaf-49	159	2	roe ibm	LAW
gujaf-49	160	1	0.00	CARDINAL
gujaf-49	160	2	19.07	CARDINAL
gujaf-49	160	3	0.00	CARDINAL
gujaf-49	160	4	59.29	CARDINAL
gujaf-49	160	5	0.00	CARDINAL
gujaf-49	160	6	0.01	CARDINAL
gujaf-49	161	1	0.00	CARDINAL
gujaf-49	161	2	0.640	CARDINAL
gujaf-49	161	3	eview-8 gusau journal of accounting	ORG
gujaf-49	161	4	2	CARDINAL
gujaf-49	161	5	1, april	DATE
gujaf-49	161	6	2021 10	DATE
gujaf-49	161	7	2	CARDINAL
gujaf-49	162	1	ibm	ORG
gujaf-49	162	2	bsize	ORG
gujaf-49	163	1	0.1	CARDINAL
gujaf-49	163	2	0.01	CARDINAL
gujaf-49	164	1	4	CARDINAL
gujaf-49	164	2	95%	PERCENT
gujaf-49	165	1	nigeria	GPE
gujaf-49	167	1	2015	CARDINAL
gujaf-49	167	2	pye et al	PERSON
gujaf-49	167	3	2015	DATE
gujaf-49	167	4	rodriquez	PERSON
gujaf-49	167	5	2016	CARDINAL
gujaf-49	168	1	ibm	ORG
gujaf-49	168	2	95%	PERCENT
gujaf-49	169	1	nigeria	GPE
gujaf-49	172	1	2010	DATE
gujaf-49	172	2	gutierrez	PERSON
gujaf-49	172	3	2011	DATE
gujaf-49	173	1	peng	PERSON
gujaf-49	173	2	2015	DATE
gujaf-49	173	3	ahmad	PERSON
gujaf-49	173	4	2018	DATE
gujaf-49	175	1	2009	DATE
gujaf-49	176	1	2012	DATE
gujaf-49	176	2	danoshana	PERSON
gujaf-49	176	3	2013	DATE
gujaf-49	176	4	2017	CARDINAL
gujaf-49	176	5	hashim	PERSON
gujaf-49	176	6	2018	DATE
gujaf-49	177	1	19.07	CARDINAL
gujaf-49	179	1	igbinosa	PERSON
gujaf-49	179	2	2015	CARDINAL
gujaf-49	179	3	2013	DATE
gujaf-49	181	1	5	CARDINAL
gujaf-49	182	1	nigeria	NORP
gujaf-49	183	1	nigeria	GPE
gujaf-49	189	1	gusau journal of accounting	ORG
gujaf-49	189	2	2	CARDINAL
gujaf-49	189	3	1, april	DATE
gujaf-49	189	4	2021 11	DATE
gujaf-49	189	5	ahmad	PERSON
gujaf-49	189	6	2018	DATE
gujaf-49	190	1	pakistan	GPE
gujaf-49	191	1	journal of economics	ORG
gujaf-49	191	2	6(3	CARDINAL
gujaf-49	191	3	33	CARDINAL
gujaf-49	192	1	armstrong, c.s., & larcker	ORG
gujaf-49	192	2	d.f.	GPE
gujaf-49	192	3	2009	DATE
gujaf-49	194	1	47	DATE
gujaf-49	194	2	12	CARDINAL
gujaf-49	194	3	50-58	CARDINAL
gujaf-49	195	1	barroso	PERSON
gujaf-49	195	2	m. m.	PERSON
gujaf-49	195	3	2011	DATE
gujaf-49	197	1	19	CARDINAL
gujaf-49	197	2	351–367	CARDINAL
gujaf-49	197	3	j., lemmon	ORG
gujaf-49	197	4	m., & whitby	ORG
gujaf-49	197	5	r.	NORP
gujaf-49	197	6	2009	DATE
gujaf-49	199	1	22	CARDINAL
gujaf-49	199	2	11	CARDINAL
gujaf-49	199	3	4821-4847	DATE
gujaf-49	200	1	danoshana	PERSON
gujaf-49	200	2	s., & ravivathani	ORG
gujaf-49	200	3	2013	DATE
gujaf-49	201	1	sri lanka	GPE
gujaf-49	202	1	merit research journal of accounting	ORG
gujaf-49	202	2	1(6	CARDINAL
gujaf-49	202	3	118–121	CARDINAL
gujaf-49	202	4	darmadi	PERSON
gujaf-49	202	5	s.	PERSON
gujaf-49	202	6	2013	DATE
gujaf-49	204	1	indonesia	GPE
gujaf-49	205	1	the international journal of business	ORG
gujaf-49	205	2	13(3	CARDINAL
gujaf-49	205	3	288	CARDINAL
gujaf-49	206	1	http://dx.dox/10.1108/gg-12-2010-0096 davis	PERSON
gujaf-49	206	2	g. f. (	PERSON
gujaf-49	206	3	1991	DATE
gujaf-49	208	1	quarterly	DATE
gujaf-49	208	2	36	DATE
gujaf-49	208	3	583–613	CARDINAL
gujaf-49	209	1	devos	PERSON
gujaf-49	209	2	e.	GPE
gujaf-49	209	3	prevost	GPE
gujaf-49	209	4	a., & puthenpurackal	ORG
gujaf-49	209	5	j. (	PERSON
gujaf-49	209	6	2009	DATE
gujaf-49	211	1	38	CARDINAL
gujaf-49	211	2	861	CARDINAL
gujaf-49	212	1	dooley	ORG
gujaf-49	212	2	1969	DATE
gujaf-49	213	1	american	NORP
gujaf-49	213	2	59	DATE
gujaf-49	213	3	314–323	CARDINAL
gujaf-49	213	4	ferris	PERSON
gujaf-49	213	5	s. p.	PERSON
gujaf-49	213	6	m. & pritchard,	ORG
gujaf-49	213	7	a.	PERSON
gujaf-49	213	8	2003	DATE
gujaf-49	215	1	58	DATE
gujaf-49	215	2	1087	CARDINAL
gujaf-49	215	3	1111	DATE
gujaf-49	216	1	ferris	PERSON
gujaf-49	216	2	s., & jagannathan	ORG
gujaf-49	216	3	2001	DATE
gujaf-49	217	1	8	CARDINAL
gujaf-49	217	2	31	CARDINAL
gujaf-49	217	3	e. m. & shivdasani	ORG
gujaf-49	217	4	2006	DATE
gujaf-49	217	5	61	CARDINAL
gujaf-49	217	6	689–724	CARDINAL
gujaf-49	218	1	fligstein	ORG
gujaf-49	218	2	n., & brantley	ORG
gujaf-49	218	3	1992	DATE
gujaf-49	220	1	american journal of sociology	ORG
gujaf-49	220	2	98	CARDINAL
gujaf-49	220	3	280	CARDINAL
gujaf-49	220	4	307	CARDINAL
gujaf-49	221	1	fredriksson, a.	ORG
gujaf-49	221	2	kiran, a., & niemii	ORG
gujaf-49	221	3	2018	DATE
gujaf-49	223	1	aalto university school of business	ORG
gujaf-49	224	1	m. a.	PERSON
gujaf-49	224	2	boyd	GPE
gujaf-49	224	3	b. k.	PERSON
gujaf-49	224	4	s.	PERSON
gujaf-49	224	5	2001	DATE
gujaf-49	226	1	22	CARDINAL
gujaf-49	226	2	889-898	CARDINAL
gujaf-49	227	1	m.a.	GPE
gujaf-49	227	2	& boyd	ORG
gujaf-49	227	3	b.k.	GPE
gujaf-49	227	4	2011	DATE
gujaf-49	229	1	academy of management journal	ORG
gujaf-49	230	1	54	CARDINAL
gujaf-49	230	2	335	CARDINAL
gujaf-49	231	1	z.	PERSON
gujaf-49	231	2	lee	PERSON
gujaf-49	231	3	c.w.j.	GPE
gujaf-49	231	4	j.g.	PERSON
gujaf-49	231	5	2005	DATE
gujaf-49	233	1	24	CARDINAL
gujaf-49	233	2	313	CARDINAL
gujaf-49	234	1	hambrick	PERSON
gujaf-49	234	2	d. c.	PERSON
gujaf-49	234	3	2007	DATE
gujaf-49	236	1	academy of management	ORG
gujaf-49	236	2	32(2	CARDINAL
gujaf-49	236	3	334-343	CARDINAL
gujaf-49	237	1	hambrick	PERSON
gujaf-49	237	2	d. c., & mason	GPE
gujaf-49	237	3	1984	DATE
gujaf-49	239	1	academy of management review	ORG
gujaf-49	239	2	9(2	CARDINAL
gujaf-49	239	3	193	CARDINAL
gujaf-49	240	1	http://dx.dox/10.1108/gg-12-2010-0096 gusau journal of accounting	ORG
gujaf-49	240	2	2	CARDINAL
gujaf-49	240	3	1, april	DATE
gujaf-49	240	4	2021 12	DATE
gujaf-49	241	1	n.m.	GPE
gujaf-49	241	2	2018	DATE
gujaf-49	242	1	turkey	GPE
gujaf-49	243	1	journal of humanities & social sciences	ORG
gujaf-49	243	2	21(1	CARDINAL
gujaf-49	243	3	423	CARDINAL
gujaf-49	244	1	haynes	ORG
gujaf-49	244	2	k. t.	PERSON
gujaf-49	244	3	a.	PERSON
gujaf-49	244	4	2010	DATE
gujaf-49	246	1	strategic management journal	ORG
gujaf-49	246	2	31	DATE
gujaf-49	246	3	1145–1163	DATE
gujaf-49	247	1	horton	PERSON
gujaf-49	247	2	j.	GPE
gujaf-49	247	3	2012	DATE
gujaf-49	250	1	journal of business finance & accounting	ORG
gujaf-49	250	2	39	CARDINAL
gujaf-49	250	3	399	CARDINAL
gujaf-49	251	1	igbinosa	PERSON
gujaf-49	253	1	s.o.	GPE
gujaf-49	253	2	2015	CARDINAL
gujaf-49	254	1	nigeria	GPE
gujaf-49	254	2	journal of business & value	ORG
gujaf-49	254	3	4	CARDINAL
gujaf-49	254	4	1	CARDINAL
gujaf-49	254	5	98	CARDINAL
gujaf-49	255	1	kang	PERSON
gujaf-49	255	2	e. (	PERSON
gujaf-49	255	3	2008	DATE
gujaf-49	257	1	academy of management journal	ORG
gujaf-49	257	2	51	CARDINAL
gujaf-49	257	3	3	CARDINAL
gujaf-49	257	4	537-555	CARDINAL
gujaf-49	258	1	kemp	PERSON
gujaf-49	258	2	n.m.	GPE
gujaf-49	258	3	s., & collins	ORG
gujaf-49	258	4	s. (2018	ORG
gujaf-49	260	1	15(1	CARDINAL
gujaf-49	260	2	211	CARDINAL
gujaf-49	261	1	kiel	ORG
gujaf-49	261	2	g.c.	GPE
gujaf-49	261	3	2006	DATE
gujaf-49	262	1	australian	NORP
gujaf-49	262	2	14	CARDINAL
gujaf-49	262	3	530546	DATE
gujaf-49	263	1	lamb	NORP
gujaf-49	263	2	n.h.	GPE
gujaf-49	263	3	2017	CARDINAL
gujaf-49	266	1	american journal of management vol.	ORG
gujaf-49	267	1	47	CARDINAL
gujaf-49	268	1	m., & koladasamy	ORG
gujaf-49	268	2	l.	GPE
gujaf-49	268	3	2009	DATE
gujaf-49	269	1	malaysian	NORP
gujaf-49	270	1	2(3	CARDINAL
gujaf-49	270	2	139	CARDINAL
gujaf-49	271	1	meeusen	PERSON
gujaf-49	271	2	w., & cuyvers	ORG
gujaf-49	271	3	1985	DATE
gujaf-49	273	1	f. n. stokman	PERSON
gujaf-49	273	2	r. ziegler	PERSON
gujaf-49	273	3	j. scott	PERSON
gujaf-49	273	4	45-72	CARDINAL
gujaf-49	274	1	cambridge	GPE
gujaf-49	274	2	england	GPE
gujaf-49	274	3	m. s. & stearns	ORG
gujaf-49	274	4	l. b.	PERSON
gujaf-49	274	5	1994	DATE
gujaf-49	274	6	american	NORP
gujaf-49	274	7	quarterly	DATE
gujaf-49	274	8	39	DATE
gujaf-49	274	9	118–140	CARDINAL
gujaf-49	274	10	m., & franses	ORG
gujaf-49	274	11	p. h.	PERSON
gujaf-49	274	12	2007	DATE
gujaf-49	276	1	tinbergen institute	ORG
gujaf-49	277	1	2007-034/2	DATE
gujaf-49	278	1	j., braun	ORG
gujaf-49	278	2	d., & wolff	ORG
gujaf-49	278	3	2017	CARDINAL
gujaf-49	279	1	singapore management university	ORG
gujaf-49	279	2	jana oehmich	PERSON
gujaf-49	280	1	1050–1078	CARDINAL
gujaf-49	281	1	s.o.	GPE
gujaf-49	281	2	2020	DATE
gujaf-49	282	1	nigeria	GPE
gujaf-49	283	1	2(4	CARDINAL
gujaf-49	283	2	750	CARDINAL
gujaf-49	283	3	p. h.	PERSON
gujaf-49	283	4	lee	PERSON
gujaf-49	283	5	s. h., & lau	ORG
gujaf-49	283	6	s. c.	PERSON
gujaf-49	283	7	2003	DATE
gujaf-49	284	1	singapore	GPE
gujaf-49	285	1	15	CARDINAL
gujaf-49	285	2	338	CARDINAL
gujaf-49	285	3	c., & gutiérrez	ORG
gujaf-49	285	4	l. h. (	PERSON
gujaf-49	285	5	2011	DATE
gujaf-49	286	1	colombian	NORP
gujaf-49	287	1	journal of economics	ORG
gujaf-49	287	2	63	DATE
gujaf-49	287	3	251–277	CARDINAL
gujaf-49	288	1	l.h.	GPE
gujaf-49	288	2	2010	DATE
gujaf-49	289	1	colombian	NORP
gujaf-49	290	1	journal of business management	ORG
gujaf-49	290	2	7(3	CARDINAL
gujaf-49	290	3	12	CARDINAL
gujaf-49	291	1	gusau journal of accounting	ORG
gujaf-49	291	2	2	CARDINAL
gujaf-49	291	3	1, april	DATE
gujaf-49	291	4	2021 13	DATE
gujaf-49	291	5	pye, a.	ORG
gujaf-49	291	6	kaczmarek	GPE
gujaf-49	291	7	s., & satomi	ORG
gujaf-49	291	8	2015	CARDINAL
gujaf-49	293	1	347	CARDINAL
gujaf-49	294	1	richardson	PERSON
gujaf-49	294	2	r.j.	GPE
gujaf-49	294	3	1987	DATE
gujaf-49	296	1	quarterly	DATE
gujaf-49	296	2	32(3	CARDINAL
gujaf-49	296	3	367	CARDINAL
gujaf-49	297	1	m., nerino	PERSON
gujaf-49	297	2	m., & capasso	ORG
gujaf-49	297	3	a.	PERSON
gujaf-49	297	4	2015	CARDINAL
gujaf-49	298	1	italian	NORP
gujaf-49	300	1	12(2	DATE
gujaf-49	300	2	628-643	QUANTITY
gujaf-49	300	3	sarkar	ORG
gujaf-49	300	4	2009	DATE
gujaf-49	302	1	19	CARDINAL
gujaf-49	302	2	269	CARDINAL
gujaf-49	302	3	shropshire	GPE
gujaf-49	302	4	c.	GPE
gujaf-49	302	5	2010	DATE
gujaf-49	304	1	academy of management review	ORG
gujaf-49	304	2	35	DATE
gujaf-49	304	3	246–264	CARDINAL
gujaf-49	305	1	s.	PERSON
gujaf-49	305	2	barbosa	PERSON
gujaf-49	305	3	e. c.	PERSON
gujaf-49	305	4	francisco	GPE
gujaf-49	305	5	2016	DATE
gujaf-49	308	1	journal of management & governance	ORG
gujaf-49	308	2	20	CARDINAL
gujaf-49	308	3	447	CARDINAL
gujaf-49	310	1	watkins-fassler	PERSON
gujaf-49	310	2	k.	PERSON
gujaf-49	310	3	l.	PERSON
gujaf-49	310	4	2016	CARDINAL
gujaf-49	311	1	latin america	LOC
gujaf-49	311	2	30(7	CARDINAL
gujaf-49	311	3	1-12	CARDINAL
gujaf-49	311	4	westphal	PERSON
gujaf-49	311	5	j. d., & stern	PERSON
gujaf-49	311	6	i.	PERSON
gujaf-49	311	7	2006	DATE
gujaf-49	313	1	quarterly	DATE
gujaf-49	313	2	51	CARDINAL
gujaf-49	313	3	169	CARDINAL
gujaf-49	314	1	westphal	PERSON
gujaf-49	314	2	j. d.	PERSON
gujaf-49	314	3	k.j.(2001	ORG
gujaf-49	315	1	second	ORDINAL
gujaf-49	316	1	quarterly	DATE
gujaf-49	316	2	46	DATE
gujaf-49	316	3	717–743 yatim	PERSON
gujaf-49	316	4	mohd	PERSON
gujaf-49	316	5	t.	GPE
gujaf-49	316	6	i.	PERSON
gujaf-49	316	7	iskandar	PERSON
gujaf-49	316	8	t. m.	PERSON
gujaf-49	316	9	2016	CARDINAL
gujaf-49	317	1	malaysian	NORP
gujaf-49	318	1	journal of management	ORG
gujaf-49	318	2	20(1	CARDINAL
gujaf-49	318	3	147–178	CARDINAL
gujaf-49	319	1	zona, f., & gomez-mejia	ORG
gujaf-49	319	2	l.r.	GPE
gujaf-49	319	3	2015	CARDINAL
gujaf-49	321	1	journal of management	ORG
gujaf-49	321	2	1-30	CARDINAL
gujaf-49	322	1	gusau journal of accounting	ORG
gujaf-49	322	2	2	CARDINAL
gujaf-49	322	3	1, april	DATE
gujaf-49	322	4	2021 14	DATE