id	sid	eid	entity	type
gujaf-52	1	1	gusau journal of accounting	ORG
gujaf-52	1	2	2	CARDINAL
gujaf-52	1	3	1, april	DATE
gujaf-52	1	4	2021	CARDINAL
gujaf-52	1	5	1	CARDINAL
gujaf-52	1	6	2	CARDINAL
gujaf-52	1	7	1, april	DATE
gujaf-52	1	8	2021	CARDINAL
gujaf-52	1	9	2756-665x	CARDINAL
gujaf-52	1	10	social sciences	ORG
gujaf-52	1	11	federal university gusau	ORG
gujaf-52	1	12	zamfara state	GPE
gujaf-52	1	13	gusau journal of accounting	ORG
gujaf-52	1	14	2	CARDINAL
gujaf-52	1	15	1, april	DATE
gujaf-52	1	16	2021 2	DATE
gujaf-52	1	17	nigerian	NORP
gujaf-52	1	18	gmm	ORG
gujaf-52	1	19	john eshemokhai	PERSON
gujaf-52	2	1	department of accounting nigerian defence academy	ORG
gujaf-52	2	2	kaduna	GPE
gujaf-52	2	3	kaduna state	GPE
gujaf-52	3	1	the present day	DATE
gujaf-52	6	1	nigerian	NORP
gujaf-52	7	1	gmm	ORG
gujaf-52	7	2	1.8821	CARDINAL
gujaf-52	7	3	2.4549	CARDINAL
gujaf-52	7	4	1.9643	MONEY
gujaf-52	7	5	t0.05	ORG
gujaf-52	7	6	1.962	CARDINAL
gujaf-52	9	1	nigeria	GPE
gujaf-52	10	1	nigerian	NORP
gujaf-52	10	2	deb	ORG
gujaf-52	11	1	donaldson	ORG
gujaf-52	11	2	the off-season	DATE
gujaf-52	12	1	1	CARDINAL
gujaf-52	16	1	lawal	GPE
gujaf-52	16	2	edwin	PERSON
gujaf-52	16	3	monica	PERSON
gujaf-52	16	4	2014	DATE
gujaf-52	18	1	abdul	ORG
gujaf-52	18	2	john	PERSON
gujaf-52	18	3	2019	DATE
gujaf-52	19	1	cengiz, yunus	ORG
gujaf-52	19	2	2013	DATE
gujaf-52	20	1	one	CARDINAL
gujaf-52	21	1	nigerian	NORP
gujaf-52	21	2	the last five decades	DATE
gujaf-52	21	3	african	NORP
gujaf-52	21	4	south african	NORP
gujaf-52	21	5	botswana	ORG
gujaf-52	22	1	1	CARDINAL
gujaf-52	22	2	the last five decade	DATE
gujaf-52	22	3	african	NORP
gujaf-52	22	4	2	CARDINAL
gujaf-52	23	1	7.87%	PERCENT
gujaf-52	23	2	2	CARDINAL
gujaf-52	23	3	1, april	DATE
gujaf-52	23	4	2021 3	DATE
gujaf-52	23	5	2001-2018	DATE
gujaf-52	23	6	2018	DATE
gujaf-52	24	1	nigerian	NORP
gujaf-52	25	1	aladejana	GPE
gujaf-52	25	2	2018	DATE
gujaf-52	25	3	nigeria	GPE
gujaf-52	27	1	abdul	PERSON
gujaf-52	27	2	al	PERSON
gujaf-52	28	1	2019	DATE
gujaf-52	29	1	2018	DATE
gujaf-52	32	1	joe	PERSON
gujaf-52	32	2	kechi	PERSON
gujaf-52	32	3	2011	DATE
gujaf-52	33	1	nigeria	GPE
gujaf-52	33	2	nigerian	NORP
gujaf-52	34	1	alfred	PERSON
gujaf-52	34	2	2007	DATE
gujaf-52	35	1	kennon	PERSON
gujaf-52	35	2	2010	DATE
gujaf-52	36	1	abdul	ORG
gujaf-52	37	1	2019	DATE
gujaf-52	39	1	chechet	PERSON
gujaf-52	39	2	2014	DATE
gujaf-52	41	1	akinsurile	PERSON
gujaf-52	41	2	2008	DATE
gujaf-52	43	1	gatsi	PERSON
gujaf-52	43	2	akoto	PERSON
gujaf-52	43	3	2010	DATE
gujaf-52	44	1	inanga	GPE
gujaf-52	44	2	1999	DATE
gujaf-52	46	1	2011	DATE
gujaf-52	49	1	2	CARDINAL
gujaf-52	49	2	1, april	DATE
gujaf-52	49	3	2021 4	DATE
gujaf-52	51	1	a longer year	DATE
gujaf-52	52	1	2019	CARDINAL
gujaf-52	52	2	one	CARDINAL
gujaf-52	53	1	2.1	CARDINAL
gujaf-52	53	2	soetan	GPE
gujaf-52	53	3	simon-oke	PERSON
gujaf-52	53	4	2017	CARDINAL
gujaf-52	53	5	africa	LOC
gujaf-52	54	1	african	NORP
gujaf-52	56	1	al	PERSON
gujaf-52	56	2	2019	DATE
gujaf-52	58	1	wang	ORG
gujaf-52	58	2	2018	DATE
gujaf-52	58	3	13	CARDINAL
gujaf-52	58	4	african	NORP
gujaf-52	61	1	african	NORP
gujaf-52	62	1	kenya	GPE
gujaf-52	62	2	generalized least square	QUANTITY
gujaf-52	62	3	mwangi	PERSON
gujaf-52	62	4	kosimbei	ORG
gujaf-52	62	5	2014	DATE
gujaf-52	62	6	42	CARDINAL
gujaf-52	62	7	the nairobi securities exchange	ORG
gujaf-52	62	8	kenya	GPE
gujaf-52	64	1	2012	DATE
gujaf-52	64	2	lithuanian	NORP
gujaf-52	64	3	the period 2005 to 2010	DATE
gujaf-52	66	1	2007	DATE
gujaf-52	66	2	nigeria	GPE
gujaf-52	66	3	the period of 1990 to 2004	DATE
gujaf-52	70	1	2013	DATE
gujaf-52	70	2	nigeria	GPE
gujaf-52	70	3	the period of 1996	DATE
gujaf-52	70	4	2010	DATE
gujaf-52	70	5	two	CARDINAL
gujaf-52	71	1	nigeria	GPE
gujaf-52	72	1	babalola	ORG
gujaf-52	72	2	2014	DATE
gujaf-52	72	3	gusau journal of accounting	ORG
gujaf-52	72	4	2	CARDINAL
gujaf-52	72	5	1, april	DATE
gujaf-52	72	6	2021 5	DATE
gujaf-52	72	7	nigeria	GPE
gujaf-52	72	8	thirty-one	CARDINAL
gujaf-52	72	9	31	CARDINAL
gujaf-52	72	10	the period 1999 to	DATE
gujaf-52	72	11	2012	DATE
gujaf-52	73	1	2019	DATE
gujaf-52	73	2	the nigerian stock exchange	ORG
gujaf-52	73	3	2008-2017	DATE
gujaf-52	75	1	0.114985	CARDINAL
gujaf-52	75	2	0.05	CARDINAL
gujaf-52	75	3	0.578290	CARDINAL
gujaf-52	75	4	0.05	CARDINAL
gujaf-52	75	5	0.784525	CARDINAL
gujaf-52	75	6	0.05	CARDINAL
gujaf-52	75	7	0.000395	CARDINAL
gujaf-52	75	8	0.9924	CARDINAL
gujaf-52	75	9	0.05	CARDINAL
gujaf-52	76	1	kajola	ORG
gujaf-52	76	2	2015	CARDINAL
gujaf-52	76	3	35	CARDINAL
gujaf-52	76	4	nigerian stock exchange	ORG
gujaf-52	76	5	2006	DATE
gujaf-52	76	6	2012	DATE
gujaf-52	80	1	2018	DATE
gujaf-52	80	2	ten	CARDINAL
gujaf-52	80	3	the nigerian stock exchange	ORG
gujaf-52	80	4	the period 2002 to	DATE
gujaf-52	80	5	2015	DATE
gujaf-52	83	1	1961	DATE
gujaf-52	83	2	donaldson	ORG
gujaf-52	86	1	donaldson (1961	ORG
gujaf-52	88	1	lawal, edwin	ORG
gujaf-52	88	2	monica	PERSON
gujaf-52	88	3	2014	DATE
gujaf-52	89	1	abdul	ORG
gujaf-52	90	1	2019	DATE
gujaf-52	92	1	cobb	GPE
gujaf-52	92	2	1928	DATE
gujaf-52	94	1	2	CARDINAL
gujaf-52	94	2	1, april	DATE
gujaf-52	94	3	2021 6	DATE
gujaf-52	94	4	0	CARDINAL
gujaf-52	95	1	donaldson (1961	ORG
gujaf-52	96	1	…………………………	PRODUCT
gujaf-52	96	2	1	CARDINAL
gujaf-52	96	3	…………………………	PRODUCT
gujaf-52	97	1	3	CARDINAL
gujaf-52	97	2	nigerian	NORP
gujaf-52	98	1	eight	CARDINAL
gujaf-52	98	2	8)	CARDINAL
gujaf-52	98	3	cadbury plc	ORG
gujaf-52	98	4	unilever nigeria plc	ORG
gujaf-52	98	5	guinness nigeria plc	ORG
gujaf-52	98	6	nigeria breweries	ORG
gujaf-52	98	7	pz cusson	PERSON
gujaf-52	98	8	nestle plc	ORG
gujaf-52	100	1	2005-2019	DATE
gujaf-52	103	1	clark	PERSON
gujaf-52	103	2	2015	CARDINAL
gujaf-52	103	3	gmm	ORG
gujaf-52	105	1	2013	DATE
gujaf-52	106	1	faiza	PERSON
gujaf-52	107	1	2013	DATE
gujaf-52	110	1	2013	DATE
gujaf-52	112	1	2013	DATE
gujaf-52	112	2	two	CARDINAL
gujaf-52	113	1	first	ORDINAL
gujaf-52	115	1	2	CARDINAL
gujaf-52	115	2	1, april,	DATE
gujaf-52	115	3	2021 7	DATE
gujaf-52	116	1	secondly	ORDINAL
gujaf-52	116	2	nigeria	GPE
gujaf-52	118	1	1	CARDINAL
gujaf-52	118	2	faiza	PERSON
gujaf-52	119	1	2013	DATE
gujaf-52	120	1	2013	DATE
gujaf-52	120	2	annual	DATE
gujaf-52	121	1	2013	DATE
gujaf-52	121	2	2021 4	DATE
gujaf-52	122	1	2	CARDINAL
gujaf-52	122	2	0.860528 1.000000 0.0000	MONEY
gujaf-52	123	1	0.988842	CARDINAL
gujaf-52	123	2	0.0122	MONEY
gujaf-52	124	1	0.889101	CARDINAL
gujaf-52	124	2	2021	CARDINAL
gujaf-52	124	3	2	CARDINAL
gujaf-52	125	1	100%	PERCENT
gujaf-52	126	1	0.8605	CARDINAL
gujaf-52	126	2	0.000	CARDINAL
gujaf-52	128	1	this gusau journal of accounting	ORG
gujaf-52	128	2	2	CARDINAL
gujaf-52	128	3	1, april	DATE
gujaf-52	128	4	2021 8	DATE
gujaf-52	129	1	0.99	CARDINAL
gujaf-52	129	2	less than 0.005	CARDINAL
gujaf-52	131	1	nigerian stock exchange	ORG
gujaf-52	132	1	0.45	CARDINAL
gujaf-52	132	2	less than 0.05	CARDINAL
gujaf-52	135	1	less than 0.05	CARDINAL
gujaf-52	137	1	3	CARDINAL
gujaf-52	139	1	0.1238	CARDINAL
gujaf-52	139	2	0.0218	CARDINAL
gujaf-52	139	3	0.1918	CARDINAL
gujaf-52	139	4	0.8510 -1.0296 0.3112	MONEY
gujaf-52	139	5	1.10622	CARDINAL
gujaf-52	140	1	0.05	CARDINAL
gujaf-52	140	2	1.962 &	CARDINAL
gujaf-52	140	3	1.645	CARDINAL
gujaf-52	140	4	two	CARDINAL
gujaf-52	140	5	2021	CARDINAL
gujaf-52	140	6	gmm	ORG
gujaf-52	140	7	less than 0.1	CARDINAL
gujaf-52	141	1	0.1918	CARDINAL
gujaf-52	141	2	1.8821	CARDINAL
gujaf-52	141	3	0.1	CARDINAL
gujaf-52	142	1	nigerian stock exchange	ORG
gujaf-52	145	1	2019	DATE
gujaf-52	146	1	al	PERSON
gujaf-52	146	2	2019	DATE
gujaf-52	146	3	2019	DATE
gujaf-52	148	1	2017	CARDINAL
gujaf-52	148	2	african	NORP
gujaf-52	149	1	gusau journal of accounting	ORG
gujaf-52	149	2	2	CARDINAL
gujaf-52	149	3	1, april	DATE
gujaf-52	149	4	2021 9	DATE
gujaf-52	149	5	less than 0.05	CARDINAL
gujaf-52	149	6	0.7071	CARDINAL
gujaf-52	150	1	2.4549	CARDINAL
gujaf-52	150	2	1.962	CARDINAL
gujaf-52	150	3	0.05	CARDINAL
gujaf-52	151	1	0.05	CARDINAL
gujaf-52	154	1	nigerian	NORP
gujaf-52	155	1	2015	CARDINAL
gujaf-52	155	2	2013	DATE
gujaf-52	157	1	0.1%	PERCENT
gujaf-52	157	2	less than 0.1	CARDINAL
gujaf-52	157	3	tstatistics	GPE
gujaf-52	157	4	0.1	CARDINAL
gujaf-52	158	1	nigeria	GPE
gujaf-52	159	1	two	CARDINAL
gujaf-52	160	1	first	ORDINAL
gujaf-52	161	1	secondly	ORDINAL
gujaf-52	163	1	nwaiwu	PERSON
gujaf-52	163	2	joseph	PERSON
gujaf-52	163	3	2018	DATE
gujaf-52	163	4	nigeria	GPE
gujaf-52	164	1	0.05	CARDINAL
gujaf-52	164	2	0.1	CARDINAL
gujaf-52	166	1	two	CARDINAL
gujaf-52	167	1	first	ORDINAL
gujaf-52	168	1	guinness nigeria plc	ORG
gujaf-52	168	2	nigeria breweries	ORG
gujaf-52	171	1	secondly	ORDINAL
gujaf-52	172	1	1961	DATE
gujaf-52	172	2	donaldson	ORG
gujaf-52	173	1	gusau journal of accounting	ORG
gujaf-52	173	2	2	CARDINAL
gujaf-52	173	3	1, april	DATE
gujaf-52	173	4	2021	CARDINAL
gujaf-52	173	5	10 5	DATE
gujaf-52	173	6	nigeria	GPE
gujaf-52	174	1	nigerian	NORP
gujaf-52	175	1	donaldson	ORG
gujaf-52	177	1	annual	DATE
gujaf-52	178	1	abdul	PERSON
gujaf-52	178	2	k.	PERSON
gujaf-52	178	3	john, a., & idachaba	PERSON
gujaf-52	178	4	o. i.	PERSON
gujaf-52	178	5	2019	DATE
gujaf-52	179	1	nigeria	GPE
gujaf-52	180	1	american international journal of economics	ORG
gujaf-52	180	2	1(2	CARDINAL
gujaf-52	180	3	20-35	CARDINAL
gujaf-52	181	1	adeyemi	GPE
gujaf-52	181	2	s. b.	PERSON
gujaf-52	181	3	c. s.	GPE
gujaf-52	181	4	2011	DATE
gujaf-52	182	1	nigeria	GPE
gujaf-52	183	1	international journal of business and social science	ORG
gujaf-52	183	2	2(19	DATE
gujaf-52	183	3	23	CARDINAL
gujaf-52	184	1	g.t. & akomolafe	ORG
gujaf-52	184	2	l.o.	GPE
gujaf-52	184	3	2019	DATE
gujaf-52	185	1	the nigerian stock exchange	ORG
gujaf-52	186	1	11	CARDINAL
gujaf-52	186	2	3	CARDINAL
gujaf-52	186	3	27	CARDINAL
gujaf-52	186	4	2008	DATE
gujaf-52	188	1	eltoda ventures ltd	ORG
gujaf-52	188	2	6th	ORDINAL
gujaf-52	188	3	alfred	PERSON
gujaf-52	188	4	d. d.	NORP
gujaf-52	188	5	2007	DATE
gujaf-52	189	1	2nd	ORDINAL
gujaf-52	191	1	arowoshegbe	ORG
gujaf-52	191	2	a.o.	GPE
gujaf-52	191	3	j.o (	ORG
gujaf-52	191	4	2013	DATE
gujaf-52	192	1	nigeria	GPE
gujaf-52	193	1	international journal of business and	ORG
gujaf-52	193	2	3	CARDINAL
gujaf-52	193	3	3	CARDINAL
gujaf-52	193	4	99	CARDINAL
gujaf-52	194	1	n. b.	PERSON
gujaf-52	194	2	2013	DATE
gujaf-52	195	1	dutch	NORP
gujaf-52	196	1	06	CARDINAL
gujaf-52	196	2	t., yunus	GPE
gujaf-52	196	3	k. & sukriye	ORG
gujaf-52	196	4	g.r.	GPE
gujaf-52	197	1	2013	DATE
gujaf-52	198	1	turkey	GPE
gujaf-52	199	1	13	CARDINAL
gujaf-52	199	2	137	CARDINAL
gujaf-52	200	1	clark	PERSON
gujaf-52	200	2	t. s. & linzer	ORG
gujaf-52	200	3	d. a.	PERSON
gujaf-52	200	4	2012	DATE
gujaf-52	202	1	3(2	CARDINAL
gujaf-52	202	2	399–408	CARDINAL
gujaf-52	202	3	c. a.	PERSON
gujaf-52	202	4	osanebi	GPE
gujaf-52	202	5	e. s.	PERSON
gujaf-52	202	6	abugu	ORG
gujaf-52	202	7	j.o.	GPE
gujaf-52	202	8	2019	DATE
gujaf-52	204	1	academy of entrepreneurship journal	ORG
gujaf-52	204	2	25	CARDINAL
gujaf-52	204	3	3	CARDINAL
gujaf-52	204	4	01-09	DATE
gujaf-52	205	1	a. o. o.	PERSON
gujaf-52	205	2	aladejana	GPE
gujaf-52	205	3	s. a. & oluwalana	ORG
gujaf-52	205	4	f. a.	PERSON
gujaf-52	206	1	2018	DATE
gujaf-52	207	1	nigeria	GPE
gujaf-52	208	1	aau	ORG
gujaf-52	208	2	5(2	CARDINAL
gujaf-52	208	3	34	CARDINAL
gujaf-52	209	1	faiza	ORG
gujaf-52	209	2	s.	GPE
gujaf-52	209	3	bisma	GPE
gujaf-52	209	4	r.	NORP
gujaf-52	209	5	m., muhammad	PERSON
gujaf-52	209	6	i.	PERSON
gujaf-52	209	7	rabia	GPE
gujaf-52	209	8	s., & sidra	ORG
gujaf-52	209	9	2013	DATE
gujaf-52	210	1	karachi stock exchange	ORG
gujaf-52	210	2	pakistan	GPE
gujaf-52	211	1	23-43	CARDINAL
gujaf-52	212	1	gatsi	PERSON
gujaf-52	212	2	j. g.	PERSON
gujaf-52	212	3	r. k.	PERSON
gujaf-52	212	4	2010	DATE
gujaf-52	213	1	ghanaian	NORP
gujaf-52	214	1	gusau journal of accounting	ORG
gujaf-52	214	2	2	CARDINAL
gujaf-52	214	3	1, april	DATE
gujaf-52	214	4	2021 11	DATE
gujaf-52	214	5	joe	PERSON
gujaf-52	214	6	d., & kechi	ORG
gujaf-52	214	7	2011	DATE
gujaf-52	215	1	nigeria	GPE
gujaf-52	216	1	global journal of management and business research	ORG
gujaf-52	216	2	11(12),11	CARDINAL
gujaf-52	217	1	d., & wang	ORG
gujaf-52	217	2	2018	DATE
gujaf-52	218	1	african	NORP
gujaf-52	219	1	european journal of business and management	ORG
gujaf-52	219	2	01	CARDINAL
gujaf-52	220	1	inanga	GPE
gujaf-52	220	2	e. l., & ajayi	PERSON
gujaf-52	220	3	c. a.	PERSON
gujaf-52	220	4	1999	DATE
gujaf-52	222	1	the cibn press	ORG
gujaf-52	223	1	lawal	PERSON
gujaf-52	223	2	b.a.	GPE
gujaf-52	223	3	edwin	PERSON
gujaf-52	223	4	t.k.	GPE
gujaf-52	223	5	kiyanjui	PERSON
gujaf-52	223	6	m. w.	PERSON
gujaf-52	223	7	m.k.	GPE
gujaf-52	223	8	2014	DATE
gujaf-52	224	1	nigeria	GPE
gujaf-52	225	1	journal of finance	ORG
gujaf-52	225	2	3(4),39-57	CARDINAL
gujaf-52	226	1	a.	PERSON
gujaf-52	226	2	2018	DATE
gujaf-52	227	1	ghana	GPE
gujaf-52	228	1	asian	NORP
gujaf-52	229	1	nsikan	GPE
gujaf-52	229	2	e. b.	PERSON
gujaf-52	229	3	chukwuemeka	PRODUCT
gujaf-52	229	4	j. a.,	PERSON
gujaf-52	229	5	aniekan jim akpaeti	PERSON
gujaf-52	229	6	a.j.	PERSON
gujaf-52	229	7	2016	CARDINAL
gujaf-52	230	1	nigeria	GPE
gujaf-52	231	1	international journal of food and agricultural economics	ORG
gujaf-52	231	2	2	CARDINAL
gujaf-52	231	3	2	CARDINAL
gujaf-52	231	4	155	CARDINAL
gujaf-52	232	1	mwangi c.i	PERSON
gujaf-52	232	2	m.o.	GPE
gujaf-52	232	3	2012	DATE
gujaf-52	233	1	nairobi stock exchange	ORG
gujaf-52	234	1	international journal for humanities	ORG
gujaf-52	234	2	4(2	CARDINAL
gujaf-52	234	3	23	CARDINAL
gujaf-52	234	4	nwaiwu	GPE
gujaf-52	234	5	j. n. & joseph	ORG
gujaf-52	234	6	2018	DATE
gujaf-52	235	1	nigeria	GPE
gujaf-52	236	1	nwosa	GPE
gujaf-52	236	2	p.i.	PERSON
gujaf-52	236	3	2018	DATE
gujaf-52	237	1	nigeria	GPE
gujaf-52	238	1	journal of accounting and management	ORG
gujaf-52	238	2	8	CARDINAL
gujaf-52	238	3	1	CARDINAL
gujaf-52	238	4	69-75	CARDINAL
gujaf-52	239	1	a.a.	GPE
gujaf-52	239	2	kajola	ORG
gujaf-52	239	3	s.o & nwidodie	ORG
gujaf-52	239	4	m.b.	GPE
gujaf-52	239	5	2015	CARDINAL
gujaf-52	240	1	nigerian	NORP
gujaf-52	241	1	european journal of business and management	ORG
gujaf-52	241	2	7(23	CARDINAL
gujaf-52	241	3	170	CARDINAL
gujaf-52	242	1	pandey	PERSON
gujaf-52	242	2	i. m.	PERSON
gujaf-52	242	3	2005	DATE
gujaf-52	243	1	9th	ORDINAL
gujaf-52	244	1	new delhi	GPE
gujaf-52	244	2	vikas publishing house pvt ltd	ORG
gujaf-52	245	1	rasa,	WORK_OF_ART
gujaf-52	245	2	n., & jurgita	ORG
gujaf-52	245	3	s.	PERSON
gujaf-52	245	4	2012	DATE
gujaf-52	246	1	lithuanian	NORP
gujaf-52	247	1	journal of economics and management	ORG
gujaf-52	247	2	480	CARDINAL
gujaf-52	248	1	2007	DATE
gujaf-52	249	1	nigeria	GPE
gujaf-52	250	1	the international journal of applied economics	ORG
gujaf-52	250	2	1(1	CARDINAL
gujaf-52	250	3	16-28	CARDINAL
gujaf-52	251	1	gusau journal of accounting	ORG
gujaf-52	251	2	2	CARDINAL
gujaf-52	251	3	1, april	DATE
gujaf-52	251	4	2021 12	DATE