id	sid	eid	entity	type
gujaf-53	1	1	gusau journal of accounting	ORG
gujaf-53	1	2	2	CARDINAL
gujaf-53	1	3	1, april	DATE
gujaf-53	1	4	2021	CARDINAL
gujaf-53	1	5	1	CARDINAL
gujaf-53	1	6	2	CARDINAL
gujaf-53	1	7	1, april	DATE
gujaf-53	1	8	2021	CARDINAL
gujaf-53	1	9	2756-665x	CARDINAL
gujaf-53	1	10	social sciences	ORG
gujaf-53	1	11	federal university gusau	ORG
gujaf-53	1	12	zamfara state	GPE
gujaf-53	1	13	gusau journal of accounting	ORG
gujaf-53	1	14	2	CARDINAL
gujaf-53	1	15	1, april	DATE
gujaf-53	1	16	2021 2	CARDINAL
gujaf-53	1	17	nigeria	GPE
gujaf-53	1	18	adebukola atoyebi department of accounting faculty	ORG
gujaf-53	1	19	university of abuja	ORG
gujaf-53	1	20	tubosun najimu oladosu department of accounting faculty	ORG
gujaf-53	1	21	university of abuja	ORG
gujaf-53	1	22	nigerian	NORP
gujaf-53	2	1	annual	DATE
gujaf-53	2	2	thirty-two	CARDINAL
gujaf-53	2	3	32	CARDINAL
gujaf-53	2	4	the nigerian stock exchange	ORG
gujaf-53	2	5	2009 to 2018	DATE
gujaf-53	4	1	nigeria	GPE
gujaf-53	6	1	nigerian	NORP
gujaf-53	7	1	1	CARDINAL
gujaf-53	12	1	sirait & siregar	ORG
gujaf-53	12	2	2014	DATE
gujaf-53	13	1	one	CARDINAL
gujaf-53	13	2	breeden	PERSON
gujaf-53	13	3	2003	DATE
gujaf-53	14	1	skinner	PERSON
gujaf-53	14	2	2011	DATE
gujaf-53	16	1	caskey & hanlon	ORG
gujaf-53	16	2	2005	DATE
gujaf-53	17	1	mailto:taibat.atoyebi@uniabuja.edu.ng gusau journal of accounting	ORG
gujaf-53	17	2	2	CARDINAL
gujaf-53	17	3	1, april	DATE
gujaf-53	17	4	2021 3	DATE
gujaf-53	17	5	two	CARDINAL
gujaf-53	18	1	jensen	PERSON
gujaf-53	18	2	1986	DATE
gujaf-53	21	1	biddle	NORP
gujaf-53	21	2	& verdi	ORG
gujaf-53	21	3	2009	DATE
gujaf-53	21	4	la porta	PERSON
gujaf-53	21	5	lopez-de-silanes	PERSON
gujaf-53	21	6	shleifer, & vishny	ORG
gujaf-53	21	7	2000	DATE
gujaf-53	22	1	1990	DATE
gujaf-53	22	2	chan	ORG
gujaf-53	22	3	chan	ORG
gujaf-53	22	4	jegadeesh & lakonishok	ORG
gujaf-53	22	5	2006	DATE
gujaf-53	22	6	emanuel & sun	ORG
gujaf-53	22	7	2009	DATE
gujaf-53	23	1	2014	DATE
gujaf-53	26	1	glassman 2005	PERSON
gujaf-53	28	1	nigeria	GPE
gujaf-53	34	1	penman	PERSON
gujaf-53	34	2	zhang	PERSON
gujaf-53	34	3	2002	DATE
gujaf-53	36	1	fodio & atoyebi	ORG
gujaf-53	36	2	2013	DATE
gujaf-53	36	3	ahmed	GPE
gujaf-53	36	4	2014	DATE
gujaf-53	36	5	2018	DATE
gujaf-53	36	6	sirait & siregar	ORG
gujaf-53	36	7	2014	DATE
gujaf-53	36	8	pathak, & ranajee	ORG
gujaf-53	36	9	2020	DATE
gujaf-53	36	10	deakin & konzelmann	ORG
gujaf-53	36	11	2004	DATE
gujaf-53	36	12	jiang	GPE
gujaf-53	36	13	lee & anandarajan	ORG
gujaf-53	36	14	2008	DATE
gujaf-53	40	1	pathak & ranajee	ORG
gujaf-53	40	2	2020	DATE
gujaf-53	44	1	gusau journal of accounting	ORG
gujaf-53	44	2	2	CARDINAL
gujaf-53	44	3	1, april	DATE
gujaf-53	44	4	2021 4	DATE
gujaf-53	44	5	the years	DATE
gujaf-53	45	1	almost 9%	PERCENT
gujaf-53	45	2	2019	DATE
gujaf-53	46	1	2019	CARDINAL
gujaf-53	47	1	the years	DATE
gujaf-53	49	1	tong & miao	ORG
gujaf-53	49	2	2011	DATE
gujaf-53	49	3	lu	ORG
gujaf-53	49	4	sifei & mingqing	ORG
gujaf-53	49	5	2016	DATE
gujaf-53	51	1	pathak & ranajee	ORG
gujaf-53	51	2	2020	DATE
gujaf-53	51	3	sirait & siregar	ORG
gujaf-53	51	4	2014	DATE
gujaf-53	51	5	mousa & desoky	ORG
gujaf-53	51	6	2019	DATE
gujaf-53	52	1	nigeria	GPE
gujaf-53	53	1	one	CARDINAL
gujaf-53	53	2	ibrahim	PERSON
gujaf-53	53	3	bala	PERSON
gujaf-53	53	4	garba	PERSON
gujaf-53	53	5	2015	DATE
gujaf-53	54	1	2018	DATE
gujaf-53	55	1	nigeria	GPE
gujaf-53	57	1	nigeria	GPE
gujaf-53	62	1	2	CARDINAL
gujaf-53	62	2	2.1	CARDINAL
gujaf-53	62	3	tong	GPE
gujaf-53	62	4	2011	DATE
gujaf-53	65	1	caskey	PERSON
gujaf-53	65	2	hanlon (2005	ORG
gujaf-53	67	1	breeden	PERSON
gujaf-53	67	2	2003	DATE
gujaf-53	67	3	one	CARDINAL
gujaf-53	68	1	miller	ORG
gujaf-53	68	2	1985	DATE
gujaf-53	69	1	skinner	PERSON
gujaf-53	69	2	2011	DATE
gujaf-53	70	1	one	CARDINAL
gujaf-53	71	1	gusau journal of accounting	ORG
gujaf-53	71	2	2	CARDINAL
gujaf-53	71	3	1, april	DATE
gujaf-53	71	4	2021	CARDINAL
gujaf-53	71	5	5 2.2	CARDINAL
gujaf-53	71	6	skinner	PERSON
gujaf-53	71	7	2011	DATE
gujaf-53	74	1	2014	DATE
gujaf-53	74	2	indonesian	NORP
gujaf-53	74	3	2005	DATE
gujaf-53	74	4	2009	DATE
gujaf-53	77	1	2.3	CARDINAL
gujaf-53	77	2	ziv	PERSON
gujaf-53	77	3	2001	DATE
gujaf-53	78	1	the next two years	DATE
gujaf-53	79	1	2005	DATE
gujaf-53	80	1	ibrahim	PERSON
gujaf-53	80	2	bala	PERSON
gujaf-53	80	3	garba	PERSON
gujaf-53	80	4	2015	DATE
gujaf-53	80	5	86	CARDINAL
gujaf-53	80	6	nigeria	GPE
gujaf-53	81	1	nigeria	GPE
gujaf-53	82	1	2.4	CARDINAL
gujaf-53	82	2	hanlon (2005	ORG
gujaf-53	84	1	tong	GPE
gujaf-53	84	2	2011	DATE
gujaf-53	86	1	skinner	PERSON
gujaf-53	86	2	2011	DATE
gujaf-53	89	1	de sousa	PERSON
gujaf-53	89	2	martins	PERSON
gujaf-53	89	3	giro	GPE
gujaf-53	89	4	2018	DATE
gujaf-53	89	5	latin american	NORP
gujaf-53	90	1	2	CARDINAL
gujaf-53	90	2	1, april	DATE
gujaf-53	90	3	2021 6	DATE
gujaf-53	93	1	0.50	CARDINAL
gujaf-53	93	2	0.75	CARDINAL
gujaf-53	94	1	3	CARDINAL
gujaf-53	95	1	102	CARDINAL
gujaf-53	95	2	the nigerian stock exchange	ORG
gujaf-53	95	3	december 31, 2019	DATE
gujaf-53	96	1	eight	CARDINAL
gujaf-53	98	1	thirty-two	CARDINAL
gujaf-53	98	2	32	CARDINAL
gujaf-53	99	1	years	DATE
gujaf-53	99	2	2009	DATE
gujaf-53	99	3	2018	DATE
gujaf-53	101	1	2002	DATE
gujaf-53	102	1	olsson & schipper	ORG
gujaf-53	102	2	2005	DATE
gujaf-53	103	1	2002	DATE
gujaf-53	105	1	year t	DATE
gujaf-53	105	2	year	DATE
gujaf-53	105	3	t-1 =	ORG
gujaf-53	105	4	year	DATE
gujaf-53	105	5	-1	ORG
gujaf-53	109	1	divszit +	GPE
gujaf-53	109	2	gusau journal of accounting	ORG
gujaf-53	109	3	2	CARDINAL
gujaf-53	109	4	1, april,	DATE
gujaf-53	109	5	2021 7	DATE
gujaf-53	109	6	year	DATE
gujaf-53	110	1	year	DATE
gujaf-53	110	2	divszit	GPE
gujaf-53	110	3	year	DATE
gujaf-53	110	4	year	DATE
gujaf-53	110	5	year	DATE
gujaf-53	110	6	1	CARDINAL
gujaf-53	110	7	1	CARDINAL
gujaf-53	110	8	the year	DATE
gujaf-53	110	9	2010	DATE
gujaf-53	110	10	2018	DATE
gujaf-53	110	11	year t	DATE
gujaf-53	110	12	the end of year	DATE
gujaf-53	110	13	2017	CARDINAL
gujaf-53	110	14	desai	PERSON
gujaf-53	110	15	jin	PERSON
gujaf-53	110	16	2011	DATE
gujaf-53	110	17	current year	DATE
gujaf-53	110	18	2014	DATE
gujaf-53	110	19	1	CARDINAL
gujaf-53	110	20	five years	DATE
gujaf-53	110	21	0	CARDINAL
gujaf-53	110	22	sirait & siregar	ORG
gujaf-53	110	23	2014	DATE
gujaf-53	111	1	2019	DATE
gujaf-53	115	1	baltagi	NORP
gujaf-53	115	2	2005	DATE
gujaf-53	116	1	4	CARDINAL
gujaf-53	116	2	1	CARDINAL
gujaf-53	117	1	0.2844156 0.0546992 0.49 0.11	MONEY
gujaf-53	117	2	5.875313 2.26986	MONEY
gujaf-53	117	3	0 gusau journal of accounting	ORG
gujaf-53	117	4	2	CARDINAL
gujaf-53	117	5	1, april	DATE
gujaf-53	117	6	2021	CARDINAL
gujaf-53	117	7	8	CARDINAL
gujaf-53	118	1	0.8125	CARDINAL
gujaf-53	118	2	14	CARDINAL
gujaf-53	118	3	1	CARDINAL
gujaf-53	118	4	0.2844156	MONEY
gujaf-53	118	5	0.0546992	CARDINAL
gujaf-53	118	6	0.49	CARDINAL
gujaf-53	118	7	0.11	CARDINAL
gujaf-53	119	1	0.95	CARDINAL
gujaf-53	119	2	0	CARDINAL
gujaf-53	119	3	zero	CARDINAL
gujaf-53	119	4	years	DATE
gujaf-53	120	1	divpys	PERSON
gujaf-53	120	2	0.2424881	CARDINAL
gujaf-53	120	3	0.448375	CARDINAL
gujaf-53	121	1	5.875313	CARDINAL
gujaf-53	121	2	2.26986	CARDINAL
gujaf-53	121	3	7.98	CARDINAL
gujaf-53	121	4	0	CARDINAL
gujaf-53	122	1	0.3834375	CARDINAL
gujaf-53	122	2	0.2628516	CARDINAL
gujaf-53	122	3	0.99	CARDINAL
gujaf-53	122	4	0	CARDINAL
gujaf-53	123	1	0.8125	CARDINAL
gujaf-53	123	2	0.3909237	CARDINAL
gujaf-53	123	3	1	CARDINAL
gujaf-53	123	4	0	CARDINAL
gujaf-53	124	1	2	CARDINAL
gujaf-53	124	2	1	CARDINAL
gujaf-53	124	3	0.6278 1	MONEY
gujaf-53	124	4	0.5401	CARDINAL
gujaf-53	124	5	14	CARDINAL
gujaf-53	125	1	2	CARDINAL
gujaf-53	125	2	divpys	PERSON
gujaf-53	126	1	nigerian	NORP
gujaf-53	127	1	0.75	CARDINAL
gujaf-53	128	1	3	CARDINAL
gujaf-53	128	2	3.23	CARDINAL
gujaf-53	128	3	0.309799	ORG
gujaf-53	128	4	2.38	CARDINAL
gujaf-53	128	5	0.420100	MONEY
gujaf-53	128	6	1.69	CARDINAL
gujaf-53	128	7	1.44 0.694762	CARDINAL
gujaf-53	128	8	2.18	CARDINAL
gujaf-53	128	9	14	CARDINAL
gujaf-53	129	1	gusau journal of accounting	ORG
gujaf-53	129	2	2	CARDINAL
gujaf-53	129	3	1, april	DATE
gujaf-53	129	4	2021 9	DATE
gujaf-53	131	1	3	CARDINAL
gujaf-53	131	2	0.694762	CARDINAL
gujaf-53	131	3	0.10	CARDINAL
gujaf-53	132	1	3.23	CARDINAL
gujaf-53	132	2	10	CARDINAL
gujaf-53	133	1	10	CARDINAL
gujaf-53	134	1	4	CARDINAL
gujaf-53	134	2	chi-square	PERSON
gujaf-53	134	3	0.8316	MONEY
gujaf-53	134	4	14	CARDINAL
gujaf-53	135	1	one	CARDINAL
gujaf-53	135	2	baltagi	NORP
gujaf-53	135	3	2005	DATE
gujaf-53	137	1	0.05	CARDINAL
gujaf-53	139	1	4	CARDINAL
gujaf-53	140	1	5	CARDINAL
gujaf-53	142	1	0.0024496	CARDINAL
gujaf-53	142	2	0.046244	CARDINAL
gujaf-53	143	1	0.092	MONEY
gujaf-53	143	2	0.004417	MONEY
gujaf-53	144	1	320	CARDINAL
gujaf-53	144	2	2 33.59	CARDINAL
gujaf-53	145	1	0.0000	CARDINAL
gujaf-53	145	2	499.55804	CARDINAL
gujaf-53	145	3	14	CARDINAL
gujaf-53	146	1	5	CARDINAL
gujaf-53	146	2	divpys	PERSON
gujaf-53	146	3	1%	PERCENT
gujaf-53	146	4	0.0844899	CARDINAL
gujaf-53	146	5	5.50	CARDINAL
gujaf-53	146	6	0.000	CARDINAL
gujaf-53	147	1	divpys	PERSON
gujaf-53	147	2	nigerian	NORP
gujaf-53	148	1	0.0844899	CARDINAL
gujaf-53	149	1	one	CARDINAL
gujaf-53	149	2	nigerian	NORP
gujaf-53	150	1	0.012	CARDINAL
gujaf-53	151	1	one	CARDINAL
gujaf-53	151	2	gusau journal of accounting	ORG
gujaf-53	151	3	2	CARDINAL
gujaf-53	151	4	1, april	DATE
gujaf-53	151	5	2021	CARDINAL
gujaf-53	152	1	two	CARDINAL
gujaf-53	152	2	nigerian	NORP
gujaf-53	153	1	0.046244	CARDINAL
gujaf-53	153	2	3.44	CARDINAL
gujaf-53	153	3	0.001	CARDINAL
gujaf-53	154	1	5%	PERCENT
gujaf-53	155	1	nigeria	GPE
gujaf-53	156	1	nigeria	GPE
gujaf-53	156	2	0.046 percent	PERCENT
gujaf-53	157	1	three	CARDINAL
gujaf-53	157	2	nigeria	GPE
gujaf-53	158	1	0.092	CARDINAL
gujaf-53	158	2	more than the	DATE
gujaf-53	158	3	5%	PERCENT
gujaf-53	160	1	four	CARDINAL
gujaf-53	160	2	nigeria	GPE
gujaf-53	161	1	4.1	CARDINAL
gujaf-53	161	2	nigeria	GPE
gujaf-53	162	1	sirait & siregar's	ORG
gujaf-53	162	2	2014	DATE
gujaf-53	163	1	breeden	PERSON
gujaf-53	163	2	2003	DATE
gujaf-53	164	1	4.2	CARDINAL
gujaf-53	164	2	nigeria	GPE
gujaf-53	165	1	nigeria	GPE
gujaf-53	165	2	0.0061794	CARDINAL
gujaf-53	166	1	pathak	PERSON
gujaf-53	166	2	2020	DATE
gujaf-53	167	1	hanlon's (2005	ORG
gujaf-53	168	1	4.3	CARDINAL
gujaf-53	168	2	nigeria	GPE
gujaf-53	168	3	nigeria	GPE
gujaf-53	169	1	nissim	PERSON
gujaf-53	169	2	ziv	PERSON
gujaf-53	169	3	2001	DATE
gujaf-53	169	4	ibrahim	PERSON
gujaf-53	169	5	bala	PERSON
gujaf-53	169	6	garba	PERSON
gujaf-53	169	7	2015	DATE
gujaf-53	170	1	gusau journal of accounting	ORG
gujaf-53	170	2	2	CARDINAL
gujaf-53	170	3	1, april	DATE
gujaf-53	170	4	2021	CARDINAL
gujaf-53	170	5	4.4	CARDINAL
gujaf-53	170	6	nigerian	NORP
gujaf-53	171	1	de sousa	PERSON
gujaf-53	171	2	martins	PERSON
gujaf-53	171	3	giro	GPE
gujaf-53	171	4	2018	DATE
gujaf-53	171	5	sirait & siregar	ORG
gujaf-53	171	6	2014	DATE
gujaf-53	172	1	5	CARDINAL
gujaf-53	172	2	nigeria	GPE
gujaf-53	172	3	nigeria	GPE
gujaf-53	173	1	nigerian	NORP
gujaf-53	174	1	nigeria	GPE
gujaf-53	175	1	nigeria	GPE
gujaf-53	176	1	nigerian	NORP
gujaf-53	177	1	nigerian	NORP
gujaf-53	178	1	ahmed	PERSON
gujaf-53	178	2	t. a.	PERSON
gujaf-53	178	3	2014	DATE
gujaf-53	179	1	nigeria	GPE
gujaf-53	180	1	ahmadu bello university	ORG
gujaf-53	180	2	zaria	GPE
gujaf-53	180	3	nigeria	GPE
gujaf-53	181	1	doi:10.13140	GPE
gujaf-53	181	2	h. j.	PERSON
gujaf-53	181	3	2017	CARDINAL
gujaf-53	183	1	wu international taxation research	ORG
gujaf-53	183	2	2017-04	CARDINAL
gujaf-53	184	1	baltagi	NORP
gujaf-53	184	2	b.h.	GPE
gujaf-53	184	3	2005	DATE
gujaf-53	185	1	3	CARDINAL
gujaf-53	186	1	new york	GPE
gujaf-53	186	2	john wiley & sons inc	ORG
gujaf-53	186	3	biddle	PERSON
gujaf-53	186	4	g.c.	GPE
gujaf-53	186	5	hilary	GPE
gujaf-53	186	6	g. & verdi	ORG
gujaf-53	186	7	r.s.	PERSON
gujaf-53	186	8	2009	DATE
gujaf-53	188	1	112	CARDINAL
gujaf-53	189	1	breeden	GPE
gujaf-53	189	2	2003	DATE
gujaf-53	191	1	jed s. rakoff	PERSON
gujaf-53	191	2	the united states	GPE
gujaf-53	191	3	new york	GPE
gujaf-53	191	4	mci, inc.	ORG
gujaf-53	191	5	f. s.	PERSON
gujaf-53	191	6	emanuel	ORG
gujaf-53	191	7	d. & sun	ORG
gujaf-53	191	8	2009	DATE
gujaf-53	193	1	33(4	CARDINAL
gujaf-53	193	2	371-391	CARDINAL
gujaf-53	194	1	10.1007	CARDINAL
gujaf-53	194	2	j., & hanlon	ORG
gujaf-53	194	3	2005	DATE
gujaf-53	197	1	university of michigan	ORG
gujaf-53	197	2	ann.	GPE
gujaf-53	197	3	ssrn	PERSON
gujaf-53	197	4	http://ssrn.com/abstract=902080	ORG
gujaf-53	198	1	http://ssrn.com/abstract=902080 gusau journal of accounting	ORG
gujaf-53	198	2	2	CARDINAL
gujaf-53	198	3	1, april	DATE
gujaf-53	198	4	2021 12	DATE
gujaf-53	198	5	cbn	ORG
gujaf-53	198	6	2019	CARDINAL
gujaf-53	198	7	annual	DATE
gujaf-53	198	8	2019	CARDINAL
gujaf-53	198	9	h. d.	PERSON
gujaf-53	198	10	2010	DATE
gujaf-53	200	1	centre for business research	ORG
gujaf-53	200	2	university of cambridge	ORG
gujaf-53	201	1	k.	PERSON
gujaf-53	201	2	chan	PERSON
gujaf-53	201	3	l. k. c.	PERSON
gujaf-53	201	4	n., & lakonishok	ORG
gujaf-53	201	5	j. (	PERSON
gujaf-53	201	6	2006	DATE
gujaf-53	203	1	79(3	CARDINAL
gujaf-53	203	2	1041­1081	CARDINAL
gujaf-53	204	1	p. & dichev	ORG
gujaf-53	204	2	i. (2002	ORG
gujaf-53	206	1	77	DATE
gujaf-53	206	2	35	CARDINAL
gujaf-53	206	3	r. m.	PERSON
gujaf-53	206	4	martins	PERSON
gujaf-53	206	5	o. s.	PERSON
gujaf-53	206	6	girão	ORG
gujaf-53	206	7	l. d. & nakamura	ORG
gujaf-53	206	8	w. t.	PERSON
gujaf-53	206	9	2018	DATE
gujaf-53	206	10	july 25-27	DATE
gujaf-53	207	1	latin american	NORP
gujaf-53	209	1	sao paulo brazil	ORG
gujaf-53	210	1	s. & konzelmann	ORG
gujaf-53	210	2	s. j. (	PERSON
gujaf-53	210	3	2004	DATE
gujaf-53	211	1	enron	ORG
gujaf-53	212	1	12(2	DATE
gujaf-53	212	2	134	CARDINAL
gujaf-53	213	1	doi.org/10.1111/j.1467-8683.2004.00352.x desai	PERSON
gujaf-53	213	2	m. a. & jin	ORG
gujaf-53	213	3	2011	DATE
gujaf-53	215	1	journal of financial economics	ORG
gujaf-53	215	2	100(1	CARDINAL
gujaf-53	215	3	68	CARDINAL
gujaf-53	217	1	fodio	ORG
gujaf-53	217	2	m.i. & atoyebi	ORG
gujaf-53	217	3	t.a.	GPE
gujaf-53	217	4	2013	DATE
gujaf-53	218	1	nigeria	GPE
gujaf-53	219	1	sokoto journal of management sciences	ORG
gujaf-53	219	2	4	CARDINAL
gujaf-53	219	3	5371	DATE
gujaf-53	220	1	https://www.researchgate.net/publication/348249019 francis	PERSON
gujaf-53	220	2	j., lafond	PERSON
gujaf-53	220	3	r.	NORP
gujaf-53	220	4	olsson	GPE
gujaf-53	220	5	2005	DATE
gujaf-53	222	1	39(2	CARDINAL
gujaf-53	222	2	295	CARDINAL
gujaf-53	223	1	j. (	PERSON
gujaf-53	223	2	2005	DATE
gujaf-53	223	3	august	DATE
gujaf-53	225	1	kiplinger	PERSON
gujaf-53	225	2	59(8	CARDINAL
gujaf-53	225	3	august	DATE
gujaf-53	225	4	32 34	DATE
gujaf-53	226	1	gregory	ORG
gujaf-53	226	2	d. l.	PERSON
gujaf-53	226	3	2014	DATE
gujaf-53	227	1	india	GPE
gujaf-53	228	1	european journal of accounting	ORG
gujaf-53	228	2	2(6	CARDINAL
gujaf-53	228	3	17	CARDINAL
gujaf-53	229	1	ibrahim	PERSON
gujaf-53	229	2	i.	PERSON
gujaf-53	229	3	bala	PERSON
gujaf-53	229	4	h. & garba	ORG
gujaf-53	229	5	j. (	PERSON
gujaf-53	229	6	2015	CARDINAL
gujaf-53	230	1	nigeria	GPE
gujaf-53	231	1	nigerian accounting association	ORG
gujaf-53	232	1	https://www.researchgate.net/publication/307547645_impact_of_earnings_m anagement_on_dividend_policy_of_listed_non_financia l_companies_in_nigeria jensen	PERSON
gujaf-53	232	2	m. (	PERSON
gujaf-53	232	3	1986	DATE
gujaf-53	234	1	the american economic review	ORG
gujaf-53	234	2	76(2	CARDINAL
gujaf-53	234	3	323­329	CARDINAL
gujaf-53	235	1	doi.org/10.2139/ssrn.99580	ORG
gujaf-53	235	2	jiang w.	PERSON
gujaf-53	235	3	lee	PERSON
gujaf-53	235	4	a. (2008	PERSON
gujaf-53	237	1	191	CARDINAL
gujaf-53	239	1	2	CARDINAL
gujaf-53	239	2	1, april	DATE
gujaf-53	239	3	2021	CARDINAL
gujaf-53	239	4	13 la porta	QUANTITY
gujaf-53	239	5	r.	NORP
gujaf-53	239	6	lopez-de-silanes	PERSON
gujaf-53	239	7	f.	PERSON
gujaf-53	239	8	a., & vishny	ORG
gujaf-53	239	9	r. w.	PERSON
gujaf-53	239	10	2000	DATE
gujaf-53	241	1	1-33	DATE
gujaf-53	242	1	r.	PERSON
gujaf-53	242	2	1990	DATE
gujaf-53	244	1	65(1	CARDINAL
gujaf-53	244	2	1–23	CARDINAL
gujaf-53	244	3	d.	NORP
gujaf-53	244	4	l. & mingqing	ORG
gujaf-53	244	5	l.	PERSON
gujaf-53	244	6	2016	DATE
gujaf-53	245	1	china	GPE
gujaf-53	246	1	48	DATE
gujaf-53	246	2	255	CARDINAL
gujaf-53	247	1	http://dx.doi.org/10.1016/j.iref.2016.12.011	ORG
gujaf-53	247	2	c., & ngo	ORG
gujaf-53	247	3	t.	GPE
gujaf-53	247	4	2014, october 15-18	DATE
gujaf-53	249	1	financial management association conference	ORG
gujaf-53	249	2	nashville	GPE
gujaf-53	249	3	tennessee	GPE
gujaf-53	250	1	miller	ORG
gujaf-53	250	2	m., & rock	ORG
gujaf-53	250	3	k.	PERSON
gujaf-53	250	4	1985	DATE
gujaf-53	252	1	the journal of finance	ORG
gujaf-53	252	2	1031-1051	DATE
gujaf-53	253	1	a.	PERSON
gujaf-53	253	2	2019	DATE
gujaf-53	254	1	egypt	GPE
gujaf-53	255	1	16(1	CARDINAL
gujaf-53	255	2	14-29	DATE
gujaf-53	256	1	10.21511	CARDINAL
gujaf-53	256	2	d. & ziv	ORG
gujaf-53	256	3	2001	DATE
gujaf-53	258	1	the journal of finance	ORG
gujaf-53	258	2	lvi(6	ORG
gujaf-53	258	3	2111	CARDINAL
gujaf-53	259	1	c.o.	GPE
gujaf-53	259	2	v. & alajekwu	ORG
gujaf-53	259	3	u.b.	GPE
gujaf-53	259	4	2018	DATE
gujaf-53	260	1	nigeria	GPE
gujaf-53	261	1	spiru haret university economic series	ORG
gujaf-53	261	2	18(1	CARDINAL
gujaf-53	261	3	141	CARDINAL
gujaf-53	263	1	pathak	PERSON
gujaf-53	263	2	r. & ranajee	ORG
gujaf-53	263	3	2020	DATE
gujaf-53	264	1	indian	NORP
gujaf-53	265	1	the north american journal of economics	ORG
gujaf-53	265	2	51	CARDINAL
gujaf-53	265	3	penman	PERSON
gujaf-53	265	4	s. h. & zhang	ORG
gujaf-53	265	5	x. j.	PERSON
gujaf-53	265	6	2002	DATE
gujaf-53	267	1	77	CARDINAL
gujaf-53	267	2	2	CARDINAL
gujaf-53	267	3	237	CARDINAL
gujaf-53	268	1	2018	DATE
gujaf-53	269	1	nigeria	GPE
gujaf-53	270	1	23(3	CARDINAL
gujaf-53	270	2	1-22	CARDINAL
gujaf-53	270	3	f., & siregar	ORG
gujaf-53	270	4	s. v.	PERSON
gujaf-53	270	5	2014	DATE
gujaf-53	271	1	indonesia	GPE
gujaf-53	272	1	international journal of accounting	ORG
gujaf-53	272	2	22(2	CARDINAL
gujaf-53	272	3	103	CARDINAL
gujaf-53	273	1	d., & soltes	ORG
gujaf-53	273	2	e. (2011	ORG
gujaf-53	275	1	16(1	CARDINAL
gujaf-53	275	2	1-28	CARDINAL
gujaf-53	277	1	y. h., & miao	ORG
gujaf-53	277	2	2011	DATE
gujaf-53	279	1	183	CARDINAL
gujaf-53	280	1	https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x https://doi.org/10.26458/1816	ORG