id	sid	eid	entity	type
gujaf-51	1	1	gusau journal of accounting	ORG
gujaf-51	1	2	2	CARDINAL
gujaf-51	1	3	1, april	DATE
gujaf-51	1	4	2021	CARDINAL
gujaf-51	1	5	1	CARDINAL
gujaf-51	1	6	2	CARDINAL
gujaf-51	1	7	1, april	DATE
gujaf-51	1	8	2021	CARDINAL
gujaf-51	1	9	2756-665x	CARDINAL
gujaf-51	1	10	social sciences	ORG
gujaf-51	1	11	federal university gusau	ORG
gujaf-51	1	12	zamfara state	GPE
gujaf-51	1	13	gusau journal of accounting	ORG
gujaf-51	1	14	2	CARDINAL
gujaf-51	1	15	1, april	DATE
gujaf-51	1	16	2021 2	DATE
gujaf-51	1	17	nigeria	GPE
gujaf-51	1	18	abdullahi masud putra	PERSON
gujaf-51	1	19	nigerian	NORP
gujaf-51	2	1	nigerian	NORP
gujaf-51	3	1	quarterly	DATE
gujaf-51	3	2	2002q1-2020q2	DATE
gujaf-51	5	1	first	ORDINAL
gujaf-51	5	2	second	ORDINAL
gujaf-51	5	3	third	ORDINAL
gujaf-51	5	4	treasury	ORG
gujaf-51	6	1	1	CARDINAL
gujaf-51	7	1	nigerian	NORP
gujaf-51	8	1	nigerian	NORP
gujaf-51	9	1	today	DATE
gujaf-51	10	1	nigeria	GPE
gujaf-51	11	1	2016	DATE
gujaf-51	12	1	two	CARDINAL
gujaf-51	12	2	nigeria	GPE
gujaf-51	13	1	2020	DATE
gujaf-51	14	1	nigeria	GPE
gujaf-51	15	1	nigeria	GPE
gujaf-51	16	1	about 82%	PERCENT
gujaf-51	16	2	70%	PERCENT
gujaf-51	16	3	the last 40 years	DATE
gujaf-51	17	1	nigeria	GPE
gujaf-51	18	1	nigeria	GPE
gujaf-51	18	2	saudi arabia	GPE
gujaf-51	18	3	russia	GPE
gujaf-51	21	1	mailto:talk2masud2008@gmail.com gusau journal of accounting	ORG
gujaf-51	21	2	2	CARDINAL
gujaf-51	21	3	1, april	DATE
gujaf-51	21	4	2021 3	DATE
gujaf-51	21	5	four	CARDINAL
gujaf-51	24	1	schumacher	PERSON
gujaf-51	24	2	2000	DATE
gujaf-51	26	1	2009	DATE
gujaf-51	28	1	nigeria	GPE
gujaf-51	29	1	james et al.	PERSON
gujaf-51	29	2	2013	DATE
gujaf-51	30	1	mcshane	PERSON
gujaf-51	30	2	sharpe	PERSON
gujaf-51	30	3	1985	DATE
gujaf-51	30	4	allen	PERSON
gujaf-51	30	5	1988	DATE
gujaf-51	30	6	1996	DATE
gujaf-51	32	1	bawa & abdullahi	ORG
gujaf-51	32	2	2012	DATE
gujaf-51	32	3	chimobi	ORG
gujaf-51	32	4	2010	DATE
gujaf-51	32	5	izuchukwu & patricia	ORG
gujaf-51	32	6	2015	DATE
gujaf-51	34	1	one	CARDINAL
gujaf-51	34	2	kareem, & oyelekan	ORG
gujaf-51	34	3	2015	DATE
gujaf-51	35	1	umaru & zubairu	ORG
gujaf-51	35	2	2012	DATE
gujaf-51	37	1	kanchan	PERSON
gujaf-51	37	2	chandan	ORG
gujaf-51	37	3	2011	DATE
gujaf-51	40	1	nigerian	NORP
gujaf-51	41	1	2	CARDINAL
gujaf-51	41	2	1, april	DATE
gujaf-51	41	3	2021 4	DATE
gujaf-51	42	1	2	CARDINAL
gujaf-51	46	1	nigeria	GPE
gujaf-51	46	2	nigeria	GPE
gujaf-51	47	1	nigerian	NORP
gujaf-51	49	1	nigeria	GPE
gujaf-51	50	1	zubairu	PERSON
gujaf-51	50	2	2012	DATE
gujaf-51	51	1	khan &	ORG
gujaf-51	51	2	2001	DATE
gujaf-51	51	3	2007	DATE
gujaf-51	54	1	olu &	ORG
gujaf-51	54	2	2015	DATE
gujaf-51	55	1	fischer	PERSON
gujaf-51	55	2	1993	DATE
gujaf-51	59	1	zero	CARDINAL
gujaf-51	59	2	bawa & abdullahi	ORG
gujaf-51	59	3	2012	DATE
gujaf-51	60	1	zero	CARDINAL
gujaf-51	60	2	billi & khan	ORG
gujaf-51	60	3	2008	DATE
gujaf-51	61	1	fischer	PERSON
gujaf-51	61	2	1993	DATE
gujaf-51	61	3	nigerian	NORP
gujaf-51	63	1	oriental	NORP
gujaf-51	63	2	fisher	ORG
gujaf-51	63	3	gusau journal of accounting	ORG
gujaf-51	63	4	2	CARDINAL
gujaf-51	63	5	1, april	DATE
gujaf-51	63	6	2021 5	DATE
gujaf-51	63	7	1980	DATE
gujaf-51	64	1	fischer	ORG
gujaf-51	64	2	1993	DATE
gujaf-51	65	1	fischer	PERSON
gujaf-51	65	2	1993	DATE
gujaf-51	65	3	93	CARDINAL
gujaf-51	66	1	between 1960 and 1989	DATE
gujaf-51	68	1	15% and 40%	PERCENT
gujaf-51	68	2	fischer	ORG
gujaf-51	68	3	40	CARDINAL
gujaf-51	69	1	khan	GPE
gujaf-51	69	2	senhadji	PERSON
gujaf-51	69	3	2007	DATE
gujaf-51	69	4	1-3%	PERCENT
gujaf-51	69	5	11-12%	PERCENT
gujaf-51	69	6	phillips	PERSON
gujaf-51	69	7	1998	DATE
gujaf-51	70	1	2013	DATE
gujaf-51	70	2	the johannesburg stock exchange	ORG
gujaf-51	72	1	1.1	CARDINAL
gujaf-51	73	1	monthly	DATE
gujaf-51	73	2	south african	NORP
gujaf-51	73	3	2000–2010	CARDINAL
gujaf-51	79	1	south african	NORP
gujaf-51	80	1	jordan	GPE
gujaf-51	80	2	sweidan	PERSON
gujaf-51	80	3	2004	DATE
gujaf-51	80	4	between 1970 and 2000	DATE
gujaf-51	81	1	2%	PERCENT
gujaf-51	82	1	2%	PERCENT
gujaf-51	82	2	above 2%	PERCENT
gujaf-51	83	1	sweidan	PERSON
gujaf-51	83	2	2004	DATE
gujaf-51	84	1	pakistan	GPE
gujaf-51	84	2	2005	DATE
gujaf-51	84	3	between 1973 and 2000	DATE
gujaf-51	84	4	9%	PERCENT
gujaf-51	85	1	9%	PERCENT
gujaf-51	86	1	nasir	PERSON
gujaf-51	86	2	nawaz	PERSON
gujaf-51	86	3	2010	DATE
gujaf-51	86	4	1961 to 2008	DATE
gujaf-51	86	5	pakistan	GPE
gujaf-51	87	1	6% and 11%	PERCENT
gujaf-51	87	2	pakistan	GPE
gujaf-51	88	1	7%	PERCENT
gujaf-51	89	1	two	CARDINAL
gujaf-51	89	2	pakistan	GPE
gujaf-51	90	1	2005	DATE
gujaf-51	90	2	nasir	PERSON
gujaf-51	90	3	nawaz	PERSON
gujaf-51	90	4	2010	DATE
gujaf-51	90	5	2006	DATE
gujaf-51	91	1	nasir	PERSON
gujaf-51	91	2	nawaz	PERSON
gujaf-51	91	3	2010	DATE
gujaf-51	91	4	6%	PERCENT
gujaf-51	92	1	2010	DATE
gujaf-51	92	2	1970 to 2008	DATE
gujaf-51	92	3	1980 to 2008	DATE
gujaf-51	92	4	nigeria	GPE
gujaf-51	93	1	khan	GPE
gujaf-51	93	2	senhadji	PERSON
gujaf-51	93	3	2001	DATE
gujaf-51	93	4	8%	PERCENT
gujaf-51	93	5	1970 to 2008	DATE
gujaf-51	93	6	nigeria	GPE
gujaf-51	94	1	7%	PERCENT
gujaf-51	94	2	1980	DATE
gujaf-51	95	1	muritala	GPE
gujaf-51	95	2	2011	DATE
gujaf-51	95	3	2006	DATE
gujaf-51	95	4	gusau journal of accounting	ORG
gujaf-51	95	5	2	CARDINAL
gujaf-51	95	6	1, april	DATE
gujaf-51	95	7	2021 6	DATE
gujaf-51	95	8	2010	DATE
gujaf-51	95	9	nigeria	GPE
gujaf-51	95	10	cbn	ORG
gujaf-51	96	1	obansa et al	PERSON
gujaf-51	97	1	2013	DATE
gujaf-51	97	2	2009	DATE
gujaf-51	97	3	james et al	PERSON
gujaf-51	98	1	2013	DATE
gujaf-51	98	2	2012	DATE
gujaf-51	99	1	2012	DATE
gujaf-51	100	1	obamuyi	PERSON
gujaf-51	100	2	2009	DATE
gujaf-51	101	1	2008	DATE
gujaf-51	102	1	mckinnon	PERSON
gujaf-51	102	2	1973	DATE
gujaf-51	102	3	shaw	PERSON
gujaf-51	102	4	1973	DATE
gujaf-51	104	1	mckinnon-shaw	ORG
gujaf-51	104	2	2013	DATE
gujaf-51	105	1	the mckinnon-shaw	ORG
gujaf-51	105	2	1973	DATE
gujaf-51	110	1	2009	DATE
gujaf-51	110	2	2006	DATE
gujaf-51	110	3	nicholas	PERSON
gujaf-51	110	4	2010	DATE
gujaf-51	110	5	adeyeye	ORG
gujaf-51	110	6	fajembola	GPE
gujaf-51	110	7	2006	DATE
gujaf-51	110	8	2013	DATE
gujaf-51	111	1	obanso et al	PERSON
gujaf-51	112	1	2013	DATE
gujaf-51	113	1	cbn	ORG
gujaf-51	114	1	cbn	PERSON
gujaf-51	114	2	2011	DATE
gujaf-51	115	1	muhammed et al	PERSON
gujaf-51	116	1	2013	DATE
gujaf-51	117	1	2013	DATE
gujaf-51	119	1	3	CARDINAL
gujaf-51	119	2	1980	DATE
gujaf-51	122	1	gusau journal of accounting	ORG
gujaf-51	122	2	2	CARDINAL
gujaf-51	122	3	1, april,	DATE
gujaf-51	122	4	2021 7	DATE
gujaf-51	122	5	3	CARDINAL
gujaf-51	123	1	4	CARDINAL
gujaf-51	124	1	6	CARDINAL
gujaf-51	124	2	kim	PERSON
gujaf-51	124	3	roubini	PERSON
gujaf-51	124	4	2000	DATE
gujaf-51	125	1	kim	PERSON
gujaf-51	125	2	roubini	PERSON
gujaf-51	125	3	2000	DATE
gujaf-51	127	1	kim	PERSON
gujaf-51	127	2	roubini	PERSON
gujaf-51	127	3	2000	DATE
gujaf-51	128	1	two	CARDINAL
gujaf-51	129	1	3-month	DATE
gujaf-51	129	2	treasury	ORG
gujaf-51	131	1	11	CARDINAL
gujaf-51	131	2	22	CARDINAL
gujaf-51	131	3	33 0	DATE
gujaf-51	131	4	41ᶓ42	CARDINAL
gujaf-51	131	5	54	CARDINAL
gujaf-51	131	6	61	CARDINAL
gujaf-51	131	7	62	CARDINAL
gujaf-51	131	8	63	DATE
gujaf-51	132	1	second	ORDINAL
gujaf-51	134	1	nigerian	NORP
gujaf-51	137	1	quarterly	DATE
gujaf-51	137	2	2000	DATE
gujaf-51	137	3	96	CARDINAL
gujaf-51	137	4	nigeria	GPE
gujaf-51	138	1	reuters	ORG
gujaf-51	139	1	nigerian	NORP
gujaf-51	139	2	cbn	ORG
gujaf-51	142	1	democratic	NORP
gujaf-51	142	2	1999	DATE
gujaf-51	143	1	gusau journal of accounting	ORG
gujaf-51	143	2	2	CARDINAL
gujaf-51	143	3	1, april	DATE
gujaf-51	143	4	2021	CARDINAL
gujaf-51	143	5	8 4	DATE
gujaf-51	143	6	1	CARDINAL
gujaf-51	143	7	sfx t. bill	PERSON
gujaf-51	143	8	0.087	CARDINAL
gujaf-51	143	9	0.002	CARDINAL
gujaf-51	143	10	0.731 1.213	MONEY
gujaf-51	143	11	5.851	MONEY
gujaf-51	143	12	0.044	CARDINAL
gujaf-51	143	13	dev	PERSON
gujaf-51	144	1	0.321 0.382	MONEY
gujaf-51	144	2	4.345	MONEY
gujaf-51	144	3	1.241 13.55	CARDINAL
gujaf-51	144	4	2020	DATE
gujaf-51	144	5	1	CARDINAL
gujaf-51	146	1	2	CARDINAL
gujaf-51	146	2	sfx t. bill	PERSON
gujaf-51	146	3	1	CARDINAL
gujaf-51	146	4	0.52 1	CARDINAL
gujaf-51	146	5	0.00	CARDINAL
gujaf-51	146	6	1	CARDINAL
gujaf-51	146	7	0.00	CARDINAL
gujaf-51	146	8	0.41 1	CARDINAL
gujaf-51	146	9	0.10	CARDINAL
gujaf-51	146	10	0.12	CARDINAL
gujaf-51	146	11	1	CARDINAL
gujaf-51	146	12	2020	DATE
gujaf-51	146	13	3	CARDINAL
gujaf-51	146	14	0.0123	CARDINAL
gujaf-51	146	15	0.0009	MONEY
gujaf-51	146	16	0.0810	CARDINAL
gujaf-51	146	17	0.0072	CARDINAL
gujaf-51	146	18	0.00961	MONEY
gujaf-51	146	19	0.00978	MONEY
gujaf-51	146	20	0.0085	MONEY
gujaf-51	146	21	0.0070	CARDINAL
gujaf-51	146	22	2020 5	DATE
gujaf-51	147	1	nigeria	GPE
gujaf-51	147	2	quarterly	DATE
gujaf-51	148	1	nigeria	GPE
gujaf-51	149	1	2	CARDINAL
gujaf-51	149	2	1, april	DATE
gujaf-51	149	3	2021	CARDINAL
gujaf-51	150	1	nigeria	GPE
gujaf-51	151	1	2012	DATE
gujaf-51	154	1	about 85	CARDINAL
gujaf-51	155	1	gusau journal of accounting	ORG
gujaf-51	155	2	2	CARDINAL
gujaf-51	155	3	1, april	DATE
gujaf-51	155	4	2021 10	DATE
gujaf-51	155	5	a. oyinlola	PERSON
gujaf-51	155	6	o. a. omisakin	PERSON
gujaf-51	155	7	j. yaqub	PERSON
gujaf-51	155	8	2012	DATE
gujaf-51	156	1	nigeria	GPE
gujaf-51	156	2	economy‖.	CARDINAL
gujaf-51	156	3	international journal of humanities	ORG
gujaf-51	157	1	2	CARDINAL
gujaf-51	159	1	8	CARDINAL
gujaf-51	159	2	adeyeye	GPE
gujaf-51	159	3	p.o. & fajembola	ORG
gujaf-51	160	1	2006	DATE
gujaf-51	161	1	nigeria	GPE
gujaf-51	161	2	1970-2003	DATE
gujaf-51	162	1	business & finance	ORG
gujaf-51	162	2	2(1	CARDINAL
gujaf-51	162	3	148	CARDINAL
gujaf-51	163	1	allen	PERSON
gujaf-51	163	2	l.	PERSON
gujaf-51	163	3	1988	DATE
gujaf-51	165	1	231	CARDINAL
gujaf-51	165	2	1997	DATE
gujaf-51	167	1	journal of banking & finance	ORG
gujaf-51	167	2	21(1	CARDINAL
gujaf-51	167	3	5587	DATE
gujaf-51	168	1	bakare	ORG
gujaf-51	168	2	r. oyelekan	PERSON
gujaf-51	168	3	2015	CARDINAL
gujaf-51	169	1	nigeria	GPE
gujaf-51	169	2	1986-2014	DATE
gujaf-51	170	1	iiste	PERSON
gujaf-51	170	2	5(8	DATE
gujaf-51	170	3	153-160	CARDINAL
gujaf-51	171	1	bawa, s., & abdullahi	ORG
gujaf-51	171	2	i. s.	PERSON
gujaf-51	171	3	2012	DATE
gujaf-51	172	1	nigeria	GPE
gujaf-51	173	1	cbn journal	ORG
gujaf-51	173	2	3(1	CARDINAL
gujaf-51	173	3	43-63	DATE
gujaf-51	174	1	billi	PERSON
gujaf-51	174	2	r. m.	PERSON
gujaf-51	174	3	g. a. (	PERSON
gujaf-51	174	4	2008	DATE
gujaf-51	176	1	kansas city	GPE
gujaf-51	176	2	93(2	CARDINAL
gujaf-51	176	3	5	CARDINAL
gujaf-51	177	1	cbn	ORG
gujaf-51	177	2	2011	DATE
gujaf-51	178	1	central bank of nigeria	ORG
gujaf-51	178	2	annual	DATE
gujaf-51	179	1	chete l.n	PERSON
gujaf-51	179	2	2006	DATE
gujaf-51	180	1	nigeria	GPE
gujaf-51	180	2	nigerian institute of social	ORG
gujaf-51	180	3	ibadan	GPE
gujaf-51	180	4	nigeria	GPE
gujaf-51	181	1	chimobi	GPE
gujaf-51	181	2	2010	DATE
gujaf-51	182	1	nigeria	GPE
gujaf-51	183	1	journal of sustainable development	ORG
gujaf-51	183	2	3(2	CARDINAL
gujaf-51	183	3	159	CARDINAL
gujaf-51	184	1	fabayo	ORG
gujaf-51	184	2	j. a., & ajilore	PERSON
gujaf-51	184	3	o. t.	PERSON
gujaf-51	184	4	2006	DATE
gujaf-51	185	1	nigeria	GPE
gujaf-51	186	1	indian	NORP
gujaf-51	186	2	129	CARDINAL
gujaf-51	187	1	fischer	ORG
gujaf-51	187	2	s.	PERSON
gujaf-51	187	3	1993	DATE
gujaf-51	189	1	journal of monetary economics	ORG
gujaf-51	189	2	32(3	CARDINAL
gujaf-51	189	3	485-512	CARDINAL
gujaf-51	190	1	ghosh, a., & phillips	ORG
gujaf-51	190	2	s.	PERSON
gujaf-51	190	3	1998	DATE
gujaf-51	192	1	45(4	DATE
gujaf-51	192	2	672-710	QUANTITY
gujaf-51	193	1	hwang	PERSON
gujaf-51	193	2	j. t.	PERSON
gujaf-51	193	3	m. j.	PERSON
gujaf-51	193	4	2011	DATE
gujaf-51	194	1	china	GPE
gujaf-51	195	1	china & world	ORG
gujaf-51	195	2	19(5	CARDINAL
gujaf-51	195	3	67	CARDINAL
gujaf-51	196	1	izuchukwu	PERSON
gujaf-51	196	2	c. d & patricia	ORG
gujaf-51	197	1	nigeria	GPE
gujaf-51	197	2	2000-2009	DATE
gujaf-51	199	1	3(5	CARDINAL
gujaf-51	199	2	26	CARDINAL
gujaf-51	200	1	james	PERSON
gujaf-51	200	2	richard, & victor	ORG
gujaf-51	200	3	2013	DATE
gujaf-51	201	1	nigeria	GPE
gujaf-51	203	1	1(2	CARDINAL
gujaf-51	203	2	103	CARDINAL
gujaf-51	204	1	kanchan	PERSON
gujaf-51	204	2	d., & chandan	ORG
gujaf-51	204	3	k. m	PERSON
gujaf-51	204	4	2011	DATE
gujaf-51	205	1	malaysia	GPE
gujaf-51	206	1	4(1	CARDINAL
gujaf-51	206	2	415	CARDINAL
gujaf-51	207	1	khan	GPE
gujaf-51	207	2	m. s.	PERSON
gujaf-51	207	3	a. s.	PERSON
gujaf-51	207	4	2001	DATE
gujaf-51	209	1	48(1	CARDINAL
gujaf-51	209	2	1-21	DATE
gujaf-51	210	1	kim	PERSON
gujaf-51	210	2	s. & roubini n.	ORG
gujaf-51	210	3	2000	DATE
gujaf-51	211	1	journal of monetary economics	ORG
gujaf-51	211	2	45	CARDINAL
gujaf-51	211	3	pp.561–586 gusau journal of accounting	ORG
gujaf-51	211	4	2	CARDINAL
gujaf-51	211	5	1, april	DATE
gujaf-51	211	6	2021 11	DATE
gujaf-51	211	7	r. i.	PERSON
gujaf-51	211	8	1973	DATE
gujaf-51	213	1	washington	GPE
gujaf-51	213	2	brookings institution press	ORG
gujaf-51	214	1	mcshane	ORG
gujaf-51	214	2	r. w.	PERSON
gujaf-51	214	3	& sharpe	ORG
gujaf-51	214	4	i. g.	PERSON
gujaf-51	214	5	1985	DATE
gujaf-51	215	1	australian	NORP
gujaf-51	215	2	1962– 1981	DATE
gujaf-51	216	1	journal of banking & finance	ORG
gujaf-51	216	2	9(1	CARDINAL
gujaf-51	216	3	115	CARDINAL
gujaf-51	217	1	y. a.	PERSON
gujaf-51	217	2	2005	DATE
gujaf-51	218	1	pakistan	GPE
gujaf-51	219	1	state bank	ORG
gujaf-51	219	2	pakistan	GPE
gujaf-51	220	1	sbp-research bulletin	ORG
gujaf-51	220	2	1(1	CARDINAL
gujaf-51	220	3	35-44	DATE
gujaf-51	221	1	muhammad	PERSON
gujaf-51	221	2	d. s.	PERSON
gujaf-51	221	3	lakhan	GPE
gujaf-51	221	4	r., & ghulam & numan	ORG
gujaf-51	221	5	m. (	PERSON
gujaf-51	221	6	2013	DATE
gujaf-51	222	1	pakistan	GPE
gujaf-51	223	1	pakistan	GPE
gujaf-51	223	2	7(1	DATE
gujaf-51	223	3	91-99	CARDINAL
gujaf-51	224	1	muritala	GPE
gujaf-51	224	2	t. (	GPE
gujaf-51	224	3	2011	DATE
gujaf-51	225	1	nigeria	GPE
gujaf-51	226	1	research journal of finance	ORG
gujaf-51	226	2	2(5	CARDINAL
gujaf-51	226	3	68	CARDINAL
gujaf-51	227	1	nasir	PERSON
gujaf-51	227	2	iqbal	PERSON
gujaf-51	227	3	s.	PERSON
gujaf-51	227	4	2009	DATE
gujaf-51	229	1	the pakistan development review	ORG
gujaf-51	229	2	863-874	CARDINAL
gujaf-51	230	1	nicholas	PERSON
gujaf-51	230	2	m.o (	GPE
gujaf-51	230	3	2010	DATE
gujaf-51	231	1	south africa	GPE
gujaf-51	232	1	9(11	CARDINAL
gujaf-51	232	2	131	CARDINAL
gujaf-51	233	1	obamuyi	PERSON
gujaf-51	233	2	t. m.	PERSON
gujaf-51	233	3	2009	DATE
gujaf-51	234	1	nigeria	GPE
gujaf-51	234	2	1970-2006	DATE
gujaf-51	235	1	journal of economics	ORG
gujaf-51	235	2	1(4	CARDINAL
gujaf-51	235	3	93-98	CARDINAL
gujaf-51	236	1	obansa	ORG
gujaf-51	236	2	s. a.	PERSON
gujaf-51	236	3	o. d.	PERSON
gujaf-51	236	4	aluko	GPE
gujaf-51	236	5	o. o., & eze	ORG
gujaf-51	236	6	m. (	PERSON
gujaf-51	236	7	2013	DATE
gujaf-51	237	1	nigeria	GPE
gujaf-51	237	2	1970-2010	DATE
gujaf-51	238	1	american journal of humanities	ORG
gujaf-51	238	2	1(3	CARDINAL
gujaf-51	238	3	116	CARDINAL
gujaf-51	238	4	m. k.	PERSON
gujaf-51	238	5	2007	DATE
gujaf-51	239	1	ghana	GPE
gujaf-51	239	2	1960-2003	DATE
gujaf-51	240	1	aerc	ORG
gujaf-51	240	2	169	CARDINAL
gujaf-51	241	1	african	NORP
gujaf-51	241	2	nairobi	GPE
gujaf-51	242	1	odhiambo	PERSON
gujaf-51	242	2	n. m. (	PERSON
gujaf-51	242	3	2008	DATE
gujaf-51	243	1	kenya	GPE
gujaf-51	244	1	704	CARDINAL
gujaf-51	245	1	j. s.	PERSON
gujaf-51	245	2	2013	DATE
gujaf-51	246	1	nigeria	GPE
gujaf-51	247	1	journal of business management	ORG
gujaf-51	247	2	2(5	CARDINAL
gujaf-51	247	3	1-9	DATE
gujaf-51	248	1	olu	ORG
gujaf-51	248	2	j. f., & idih	PERSON
gujaf-51	248	3	e. o.	PERSON
gujaf-51	248	4	2015	CARDINAL
gujaf-51	249	1	nigeria	GPE
gujaf-51	250	1	journal of economics	ORG
gujaf-51	251	1	3(1	CARDINAL
gujaf-51	251	2	20-30	CARDINAL
gujaf-51	251	3	t., & kan	ORG
gujaf-51	251	4	e. ö.	PERSON
gujaf-51	251	5	2010	DATE
gujaf-51	252	1	non-linear	ORG
gujaf-51	252	2	six	CARDINAL
gujaf-51	253	1	996-1005	CARDINAL
gujaf-51	254	1	2004	DATE
gujaf-51	255	1	u.s.	GPE
gujaf-51	255	2	nyu	ORG
gujaf-51	256	1	d., & kelikume	ORG
gujaf-51	256	2	i.	PERSON
gujaf-51	256	3	2010	DATE
gujaf-51	257	1	nigeria	GPE
gujaf-51	257	2	1970 2008	DATE
gujaf-51	258	1	6(5	CARDINAL
gujaf-51	258	2	375385	DATE
gujaf-51	259	1	shaw	ORG
gujaf-51	259	2	e. s.	PERSON
gujaf-51	259	3	1973	DATE
gujaf-51	261	1	new york	GPE
gujaf-51	261	2	oxford	NORP
gujaf-51	262	1	sweidan	PERSON
gujaf-51	262	2	o. d.	PERSON
gujaf-51	262	3	2004	DATE
gujaf-51	263	1	jordan	GPE
gujaf-51	264	1	1970-2000	DATE
gujaf-51	265	1	1(2	CARDINAL
gujaf-51	265	2	41	CARDINAL
gujaf-51	266	1	r. a.	PERSON
gujaf-51	266	2	2012	DATE
gujaf-51	267	1	nigeria	GPE
gujaf-51	267	2	1970-2010	DATE
gujaf-51	268	1	international journal of business and	ORG
gujaf-51	268	2	3(20	CARDINAL
gujaf-51	268	3	295	CARDINAL
gujaf-51	269	1	gusau journal of accounting	ORG
gujaf-51	269	2	2	CARDINAL
gujaf-51	269	3	1, april	DATE
gujaf-51	269	4	2021 12	DATE
gujaf-51	269	5	a., & zubairu	ORG
gujaf-51	269	6	a. a.	PERSON
gujaf-51	269	7	2012	DATE
gujaf-51	270	1	nigerian	NORP
gujaf-51	271	1	3(10	CARDINAL
gujaf-51	271	2	183	CARDINAL
gujaf-51	272	1	gusau journal of accounting	ORG
gujaf-51	272	2	2	CARDINAL
gujaf-51	272	3	1, april	DATE
gujaf-51	272	4	2021 13	DATE