id	sid	eid	entity	type
gujaf-56	1	1	gusau journal of accounting	ORG
gujaf-56	1	2	2	CARDINAL
gujaf-56	1	3	1, april	DATE
gujaf-56	1	4	2021	CARDINAL
gujaf-56	1	5	1	CARDINAL
gujaf-56	1	6	2	CARDINAL
gujaf-56	1	7	1, april	DATE
gujaf-56	1	8	2021	CARDINAL
gujaf-56	1	9	2756-665x	CARDINAL
gujaf-56	1	10	social sciences	ORG
gujaf-56	1	11	federal university gusau	ORG
gujaf-56	1	12	zamfara state	GPE
gujaf-56	1	13	gusau journal of accounting	ORG
gujaf-56	1	14	2	CARDINAL
gujaf-56	1	15	1, april	DATE
gujaf-56	1	16	2021 2	DATE
gujaf-56	1	17	nigeria	GPE
gujaf-56	1	18	abubakar abubakar	PERSON
gujaf-56	1	19	department of accounting federal university of kashere	ORG
gujaf-56	1	20	nigeria	GPE
gujaf-56	1	21	university kano	ORG
gujaf-56	1	22	nigeria	GPE
gujaf-56	1	23	abba kabir alkantara department of business administration	PERSON
gujaf-56	1	24	nigeria	GPE
gujaf-56	1	25	ibrahim adamu saleh phd	PERSON
gujaf-56	1	26	department of business administration federal university of kashere	ORG
gujaf-56	1	27	nigeria	GPE
gujaf-56	1	28	nigeria	GPE
gujaf-56	1	29	the period of	DATE
gujaf-56	1	30	10 years	DATE
gujaf-56	1	31	2010-2019	DATE
gujaf-56	2	1	ten	CARDINAL
gujaf-56	2	2	nigerian	NORP
gujaf-56	2	3	31	CARDINAL
gujaf-56	2	4	st december2019	PERSON
gujaf-56	3	1	secondary	ORDINAL
gujaf-56	3	2	annual	DATE
gujaf-56	5	1	annual	DATE
gujaf-56	7	1	nigeria	GPE
gujaf-56	8	1	1	CARDINAL
gujaf-56	9	1	2008	DATE
gujaf-56	10	1	gfc	ORG
gujaf-56	10	2	bose et al	PERSON
gujaf-56	10	3	2018	DATE
gujaf-56	11	1	2017	CARDINAL
gujaf-56	13	1	mailto:ibrahimadamusaleh3@gmail.com gusau journal of accounting	ORG
gujaf-56	13	2	2	CARDINAL
gujaf-56	13	3	1, april	DATE
gujaf-56	13	4	2021 3	DATE
gujaf-56	14	1	one	CARDINAL
gujaf-56	14	2	annual	DATE
gujaf-56	14	3	chau & gray	ORG
gujaf-56	14	4	2010	DATE
gujaf-56	15	1	annual	DATE
gujaf-56	16	1	uyar & kiliç	ORG
gujaf-56	16	2	2012	DATE
gujaf-56	17	1	healy & palepu	ORG
gujaf-56	17	2	2001	DATE
gujaf-56	19	1	ling & sultana 2015	ORG
gujaf-56	22	1	nigeria	GPE
gujaf-56	22	2	examples,(albitar	DATE
gujaf-56	22	3	2015	CARDINAL
gujaf-56	22	4	2015;filsaraei &	ORG
gujaf-56	22	5	2016	DATE
gujaf-56	22	6	monday & nancy	DATE
gujaf-56	22	7	2016;kolsi	CARDINAL
gujaf-56	22	8	2017	DATE
gujaf-56	22	9	2017	CARDINAL
gujaf-56	22	10	sulaiman	PERSON
gujaf-56	22	11	2018;nurudeen	CARDINAL
gujaf-56	22	12	ahnda & shalli 2018	ORG
gujaf-56	22	13	ahmed 2020	PERSON
gujaf-56	22	14	uchenna&ukamaka 2020	ORG
gujaf-56	22	15	2020	DATE
gujaf-56	22	16	2020).based	CARDINAL
gujaf-56	23	1	nigeria	GPE
gujaf-56	23	2	one	CARDINAL
gujaf-56	25	1	2017	CARDINAL
gujaf-56	25	2	nigeria	GPE
gujaf-56	26	1	three	CARDINAL
gujaf-56	26	2	3) years	DATE
gujaf-56	26	3	2012-2014	DATE
gujaf-56	27	1	39	CARDINAL
gujaf-56	28	1	modugu	PERSON
gujaf-56	28	2	2017	CARDINAL
gujaf-56	28	3	nigeria	GPE
gujaf-56	29	1	only 3 years	DATE
gujaf-56	29	2	2012-2014	DATE
gujaf-56	30	1	31	CARDINAL
gujaf-56	32	1	al	PERSON
gujaf-56	32	2	2020	DATE
gujaf-56	32	3	2017	DATE
gujaf-56	33	1	45	CARDINAL
gujaf-56	34	1	shalli	PERSON
gujaf-56	34	2	2018	DATE
gujaf-56	34	3	nigeria	GPE
gujaf-56	35	1	25	CARDINAL
gujaf-56	36	1	4year	CARDINAL
gujaf-56	36	2	2014 -2017	DATE
gujaf-56	38	1	2	CARDINAL
gujaf-56	38	2	1, april	DATE
gujaf-56	38	3	2021 4	DATE
gujaf-56	40	1	nigeria	GPE
gujaf-56	42	1	ten years 2010-2019	DATE
gujaf-56	43	1	nigerian	NORP
gujaf-56	43	2	5%	PERCENT
gujaf-56	43	3	2020	DATE
gujaf-56	44	1	nigeria	GPE
gujaf-56	44	2	2008	DATE
gujaf-56	45	1	nigerian	NORP
gujaf-56	45	2	the last four decades	DATE
gujaf-56	46	1	35%	PERCENT
gujaf-56	46	2	2007	DATE
gujaf-56	47	1	nigerian	NORP
gujaf-56	47	2	nigerian	NORP
gujaf-56	48	1	nigeria	GPE
gujaf-56	49	1	2	CARDINAL
gujaf-56	50	1	2.1	CARDINAL
gujaf-56	50	2	watts	LOC
gujaf-56	50	3	1986	DATE
gujaf-56	53	1	2010	DATE
gujaf-56	55	1	tanq & abass	ORG
gujaf-56	55	2	2013	DATE
gujaf-56	56	1	ho	PERSON
gujaf-56	56	2	taylor	PERSON
gujaf-56	56	3	2013	DATE
gujaf-56	56	4	malaysia	GPE
gujaf-56	56	5	the period of 1996	DATE
gujaf-56	56	6	gusau journal of accounting	ORG
gujaf-56	57	1	2	CARDINAL
gujaf-56	57	2	1, april	DATE
gujaf-56	57	3	2021 5 2006	DATE
gujaf-56	57	4	85voluntary	CARDINAL
gujaf-56	58	1	2015	CARDINAL
gujaf-56	58	2	nigeria	GPE
gujaf-56	58	3	the year	DATE
gujaf-56	58	4	2008-2016	DATE
gujaf-56	58	5	thirteen	CARDINAL
gujaf-56	59	1	87	CARDINAL
gujaf-56	60	1	milad	PERSON
gujaf-56	60	2	2020	DATE
gujaf-56	60	3	istanbul	GPE
gujaf-56	60	4	the year (20132017	DATE
gujaf-56	61	1	64	CARDINAL
gujaf-56	63	1	2020	DATE
gujaf-56	63	2	7	CARDINAL
gujaf-56	63	3	2008	DATE
gujaf-56	63	4	2017	DATE
gujaf-56	67	1	2.2	CARDINAL
gujaf-56	69	1	hamid & abubakar 2019	ORG
gujaf-56	70	1	hamid & abubakar2019	ORG
gujaf-56	72	1	a particular year	DATE
gujaf-56	72	2	2015	DATE
gujaf-56	74	1	2014	DATE
gujaf-56	74	2	egypt	GPE
gujaf-56	75	1	65	CARDINAL
gujaf-56	75	2	the year 2005 to	DATE
gujaf-56	75	3	2012	DATE
gujaf-56	76	1	243	CARDINAL
gujaf-56	77	1	2015	CARDINAL
gujaf-56	77	2	vietnam	GPE
gujaf-56	77	3	the year 2012	DATE
gujaf-56	78	1	42	CARDINAL
gujaf-56	80	1	gusau journal of accounting	ORG
gujaf-56	80	2	2	CARDINAL
gujaf-56	80	3	1, april	DATE
gujaf-56	80	4	2021 6	CARDINAL
gujaf-56	80	5	2015	CARDINAL
gujaf-56	80	6	nigeria	GPE
gujaf-56	80	7	ten	CARDINAL
gujaf-56	80	8	thirteen	CARDINAL
gujaf-56	81	1	87	CARDINAL
gujaf-56	82	1	milad	PERSON
gujaf-56	82	2	2020	DATE
gujaf-56	82	3	istanbul	GPE
gujaf-56	82	4	the year (20132017	DATE
gujaf-56	83	1	64	CARDINAL
gujaf-56	85	1	ahmed	PERSON
gujaf-56	85	2	2020	DATE
gujaf-56	85	3	five	CARDINAL
gujaf-56	85	4	china	GPE
gujaf-56	85	5	the year	DATE
gujaf-56	85	6	2014-2018	DATE
gujaf-56	86	1	155	CARDINAL
gujaf-56	88	1	2.3	CARDINAL
gujaf-56	89	1	annual	DATE
gujaf-56	92	1	wallace & naser	ORG
gujaf-56	92	2	1995	DATE
gujaf-56	93	1	abd-elsalam	PERSON
gujaf-56	93	2	1999	DATE
gujaf-56	96	1	haron	PERSON
gujaf-56	96	2	2010	DATE
gujaf-56	96	3	124	CARDINAL
gujaf-56	96	4	malaysian	NORP
gujaf-56	96	5	the year 2003	DATE
gujaf-56	97	1	64	CARDINAL
gujaf-56	99	1	agyei	NORP
gujaf-56	99	2	2012	DATE
gujaf-56	99	3	ghana	GPE
gujaf-56	99	4	2009	DATE
gujaf-56	99	5	21	CARDINAL
gujaf-56	100	1	27	CARDINAL
gujaf-56	102	1	al-moataz	PERSON
gujaf-56	102	2	hussainey	PERSON
gujaf-56	102	3	2012	DATE
gujaf-56	102	4	52	CARDINAL
gujaf-56	102	5	arabian	NORP
gujaf-56	102	6	the period of 2006 2007	DATE
gujaf-56	103	1	25	CARDINAL
gujaf-56	105	1	das	ORG
gujaf-56	105	2	2014	DATE
gujaf-56	105	3	bangladesh	GPE
gujaf-56	105	4	the period of 2004 to 2010	DATE
gujaf-56	105	5	123	CARDINAL
gujaf-56	106	1	97	CARDINAL
gujaf-56	107	1	2020	DATE
gujaf-56	107	2	united arab emirates	GPE
gujaf-56	108	1	67	CARDINAL
gujaf-56	108	2	gusau journal of accounting	ORG
gujaf-56	108	3	2	CARDINAL
gujaf-56	108	4	1, april,	DATE
gujaf-56	108	5	2021 7	DATE
gujaf-56	108	6	2017	CARDINAL
gujaf-56	109	1	uae	GPE
gujaf-56	111	1	less than 3 years	DATE
gujaf-56	111	2	madugu 2020	ORG
gujaf-56	111	3	al-moataz & hussainey	ORG
gujaf-56	111	4	2012	DATE
gujaf-56	111	5	akhtaruddin & haron 2010	ORG
gujaf-56	112	1	ten	CARDINAL
gujaf-56	112	2	10) years	DATE
gujaf-56	112	3	2010	DATE
gujaf-56	112	4	2019	DATE
gujaf-56	113	1	2.3	CARDINAL
gujaf-56	115	1	2015	DATE
gujaf-56	118	1	aksu & kosedag	ORG
gujaf-56	118	2	2006	DATE
gujaf-56	120	1	bhyani	PERSON
gujaf-56	120	2	2012	DATE
gujaf-56	120	3	india	GPE
gujaf-56	120	4	the year 20082011	DATE
gujaf-56	120	5	100	CARDINAL
gujaf-56	121	1	74	CARDINAL
gujaf-56	122	1	kolsi	PERSON
gujaf-56	122	2	2012	DATE
gujaf-56	122	3	52	CARDINAL
gujaf-56	122	4	tunisian	NORP
gujaf-56	122	5	the year 2009	DATE
gujaf-56	123	1	45	CARDINAL
gujaf-56	125	1	uyar	ORG
gujaf-56	125	2	2012	DATE
gujaf-56	125	3	turkish	NORP
gujaf-56	125	4	2010	DATE
gujaf-56	125	5	129	CARDINAL
gujaf-56	126	1	96	CARDINAL
gujaf-56	127	1	milad	PERSON
gujaf-56	127	2	2020	DATE
gujaf-56	127	3	borsa istanbul	GPE
gujaf-56	127	4	the year	DATE
gujaf-56	127	5	2013 2017	DATE
gujaf-56	128	1	64	CARDINAL
gujaf-56	131	1	2.4	CARDINAL
gujaf-56	132	1	annual	DATE
gujaf-56	133	1	2	CARDINAL
gujaf-56	133	2	1, april	DATE
gujaf-56	133	3	2021 8	DATE
gujaf-56	133	4	owusu	GPE
gujaf-56	133	5	1998	DATE
gujaf-56	135	1	2006	DATE
gujaf-56	135	2	2005	DATE
gujaf-56	137	1	bhayani	PERSON
gujaf-56	137	2	2012	DATE
gujaf-56	137	3	india	GPE
gujaf-56	138	1	100	CARDINAL
gujaf-56	138	2	2008-2011	DATE
gujaf-56	138	3	74	CARDINAL
gujaf-56	140	1	milad	PERSON
gujaf-56	140	2	2020	DATE
gujaf-56	140	3	borsa istanbul	GPE
gujaf-56	140	4	the year (20132017	DATE
gujaf-56	141	1	64	CARDINAL
gujaf-56	145	1	less than 10 years	DATE
gujaf-56	146	1	2.5	CARDINAL
gujaf-56	146	2	one	CARDINAL
gujaf-56	147	1	2006	DATE
gujaf-56	148	1	wallace & naser	ORG
gujaf-56	148	2	1995	DATE
gujaf-56	149	1	akhtarudin	PERSON
gujaf-56	149	2	harun	PERSON
gujaf-56	149	3	2010	DATE
gujaf-56	149	4	124	CARDINAL
gujaf-56	149	5	malaysian	NORP
gujaf-56	149	6	2003	DATE
gujaf-56	150	1	64	CARDINAL
gujaf-56	152	1	2011	DATE
gujaf-56	152	2	297	CARDINAL
gujaf-56	152	3	china	GPE
gujaf-56	152	4	the period of 11 years	DATE
gujaf-56	153	1	15	CARDINAL
gujaf-56	155	1	gusau journal of accounting	ORG
gujaf-56	155	2	2	CARDINAL
gujaf-56	155	3	1, april	DATE
gujaf-56	155	4	2021	CARDINAL
gujaf-56	155	5	9 2.6	CARDINAL
gujaf-56	157	1	myers &majluf	ORG
gujaf-56	157	2	1977	DATE
gujaf-56	161	1	bradbury	GPE
gujaf-56	161	2	1992	DATE
gujaf-56	161	3	10 years	DATE
gujaf-56	161	4	29	CARDINAL
gujaf-56	161	5	new zealand stock exchange	ORG
gujaf-56	163	1	hossain	PERSON
gujaf-56	164	1	al	ORG
gujaf-56	164	2	1994	DATE
gujaf-56	164	3	new zealand stock exchange	ORG
gujaf-56	166	1	haniffa	PERSON
gujaf-56	166	2	cooke	PERSON
gujaf-56	166	3	2002	DATE
gujaf-56	166	4	china	GPE
gujaf-56	167	1	1066	CARDINAL
gujaf-56	167	2	the period 10 years	DATE
gujaf-56	169	1	2020	DATE
gujaf-56	169	2	kenya	GPE
gujaf-56	169	3	ten	CARDINAL
gujaf-56	169	4	10) year	DATE
gujaf-56	169	5	2010-2019	DATE
gujaf-56	170	1	27	CARDINAL
gujaf-56	174	1	3	CARDINAL
gujaf-56	175	1	fifteen	CARDINAL
gujaf-56	175	2	the nigerian stock exchange	ORG
gujaf-56	177	1	annual	DATE
gujaf-56	177	2	15	CARDINAL
gujaf-56	177	3	nigeria	GPE
gujaf-56	177	4	the period of	DATE
gujaf-56	177	5	10 years 2010 to 2019	DATE
gujaf-56	179	1	1	CARDINAL
gujaf-56	180	1	2015	CARDINAL
gujaf-56	182	1	abubakar	PERSON
gujaf-56	182	2	yusuf	PERSON
gujaf-56	182	3	2020	DATE
gujaf-56	182	4	2	CARDINAL
gujaf-56	182	5	1, april	DATE
gujaf-56	182	6	2021	CARDINAL
gujaf-56	182	7	10	CARDINAL
gujaf-56	182	8	prt	ORG
gujaf-56	183	1	2006	DATE
gujaf-56	184	1	kolsi	PERSON
gujaf-56	184	2	2020	DATE
gujaf-56	186	1	2006	DATE
gujaf-56	186	2	hassan	PERSON
gujaf-56	186	3	bello	ORG
gujaf-56	186	4	2013	DATE
gujaf-56	186	5	2012	DATE
gujaf-56	186	6	2012	DATE
gujaf-56	188	1	das	ORG
gujaf-56	188	2	2014	DATE
gujaf-56	188	3	hamid	PERSON
gujaf-56	188	4	abubakar	PERSON
gujaf-56	188	5	2019	DATE
gujaf-56	189	1	abubakar	PERSON
gujaf-56	189	2	aut	ORG
gujaf-56	189	3	1	CARDINAL
gujaf-56	189	4	0	CARDINAL
gujaf-56	189	5	2012	DATE
gujaf-56	190	1	aip	ORG
gujaf-56	191	1	hossain	PERSON
gujaf-56	191	2	adams	PERSON
gujaf-56	191	3	1994	DATE
gujaf-56	192	1	3.2	CARDINAL
gujaf-56	194	1	+ β1	DATE
gujaf-56	196	1	1	CARDINAL
gujaf-56	202	1	aut	ORG
gujaf-56	202	2	aip	ORG
gujaf-56	203	1	4	CARDINAL
gujaf-56	203	2	4.1	CARDINAL
gujaf-56	205	1	gusau journal of accounting	ORG
gujaf-56	205	2	2	CARDINAL
gujaf-56	205	3	1, april	DATE
gujaf-56	205	4	2021 11	DATE
gujaf-56	205	5	2	CARDINAL
gujaf-56	206	1	dev vaid	PERSON
gujaf-56	206	2	150	CARDINAL
gujaf-56	206	3	150	CARDINAL
gujaf-56	206	4	150	CARDINAL
gujaf-56	206	5	150	CARDINAL
gujaf-56	206	6	0.5002	MONEY
gujaf-56	206	7	150	CARDINAL
gujaf-56	206	8	0.1649	MONEY
gujaf-56	206	9	aut	ORG
gujaf-56	206	10	150	CARDINAL
gujaf-56	206	11	aip	ORG
gujaf-56	206	12	150	CARDINAL
gujaf-56	206	13	2020	DATE
gujaf-56	206	14	2	CARDINAL
gujaf-56	207	1	nigeria	GPE
gujaf-56	207	2	ten	CARDINAL
gujaf-56	207	3	2010-2019	DATE
gujaf-56	207	4	69%	PERCENT
gujaf-56	207	5	93	CARDINAL
gujaf-56	207	6	0.074	CARDINAL
gujaf-56	207	7	7%	PERCENT
gujaf-56	209	1	nigeria	GPE
gujaf-56	209	2	69%	PERCENT
gujaf-56	210	1	2	CARDINAL
gujaf-56	210	2	0.52	CARDINAL
gujaf-56	210	3	0.81	CARDINAL
gujaf-56	211	1	nigeria	GPE
gujaf-56	211	2	annual	DATE
gujaf-56	211	3	52%	PERCENT
gujaf-56	211	4	81%	PERCENT
gujaf-56	212	1	2	CARDINAL
gujaf-56	212	2	nigeria	GPE
gujaf-56	212	3	7.45	CARDINAL
gujaf-56	212	4	0.64	CARDINAL
gujaf-56	213	1	nigeria	GPE
gujaf-56	213	2	7.45 billion	CARDINAL
gujaf-56	213	3	0.64 billion	MONEY
gujaf-56	214	1	nigeria	GPE
gujaf-56	214	2	6.0374	CARDINAL
gujaf-56	214	3	9.2188	CARDINAL
gujaf-56	214	4	nigeria	GPE
gujaf-56	214	5	6.0374 billion	MONEY
gujaf-56	214	6	nigeria	GPE
gujaf-56	214	7	9.2188 billion	MONEY
gujaf-56	215	1	2	CARDINAL
gujaf-56	215	2	0.1021	CARDINAL
gujaf-56	215	3	0.0927	CARDINAL
gujaf-56	216	1	0.1021 billion	MONEY
gujaf-56	216	2	0.0927 billion	MONEY
gujaf-56	218	1	0.3759	MONEY
gujaf-56	219	1	01807 billion	CARDINAL
gujaf-56	219	2	0.3759 billion	MONEY
gujaf-56	219	3	1.23	CARDINAL
gujaf-56	219	4	0.54	CARDINAL
gujaf-56	219	5	9	CARDINAL
gujaf-56	220	1	6%and	CARDINAL
gujaf-56	220	2	269%respectively	CARDINAL
gujaf-56	221	1	gusau journal of accounting	ORG
gujaf-56	221	2	2	CARDINAL
gujaf-56	221	3	1, april	DATE
gujaf-56	221	4	2021 12	DATE
gujaf-56	221	5	2	CARDINAL
gujaf-56	221	6	51%	PERCENT
gujaf-56	221	7	0.51	CARDINAL
gujaf-56	221	8	0.21	CARDINAL
gujaf-56	223	1	nigeria	GPE
gujaf-56	223	2	0.04	CARDINAL
gujaf-56	223	3	0.88	CARDINAL
gujaf-56	224	1	0.04 billion	MONEY
gujaf-56	224	2	0.88 billion	MONEY
gujaf-56	225	1	33 years	DATE
gujaf-56	225	2	10 years	DATE
gujaf-56	226	1	the nigerian stock exchange	ORG
gujaf-56	226	2	3 years	DATE
gujaf-56	226	3	years	DATE
gujaf-56	226	4	54	DATE
gujaf-56	227	1	4.1	CARDINAL
gujaf-56	227	2	8.0	CARDINAL
gujaf-56	227	3	0.4013	CARDINAL
gujaf-56	228	1	80%	PERCENT
gujaf-56	228	2	nigeria	GPE
gujaf-56	228	3	20%	PERCENT
gujaf-56	228	4	four	CARDINAL
gujaf-56	228	5	40%	PERCENT
gujaf-56	229	1	0.000 and 1.000	CARDINAL
gujaf-56	230	1	44%	PERCENT
gujaf-56	230	2	15%	PERCENT
gujaf-56	232	1	that44%	PERCENT
gujaf-56	232	2	nigeria	GPE
gujaf-56	233	1	0.1122	CARDINAL
gujaf-56	233	2	0.6972	ORG
gujaf-56	234	1	70%	PERCENT
gujaf-56	235	1	4.3	CARDINAL
gujaf-56	235	2	3	CARDINAL
gujaf-56	235	3	3	CARDINAL
gujaf-56	235	4	liq lev age	ORG
gujaf-56	235	5	1.0000	CARDINAL
gujaf-56	235	6	0.2033 0.0126 1.0000	MONEY
gujaf-56	235	7	0.7237 0.0000 0.0659	MONEY
gujaf-56	235	8	0.2855 0.0004 0.0609 0.4592 0.2738	MONEY
gujaf-56	236	1	1.0000	MONEY
gujaf-56	237	1	0.4010 0.6184	MONEY
gujaf-56	237	2	aip	ORG
gujaf-56	237	3	0.5007	CARDINAL
gujaf-56	237	4	gusau journal of accounting	ORG
gujaf-56	237	5	2	CARDINAL
gujaf-56	237	6	1, april	DATE
gujaf-56	237	7	2021 13	DATE
gujaf-56	237	8	2020	DATE
gujaf-56	237	9	3	CARDINAL
gujaf-56	237	10	21%	PERCENT
gujaf-56	237	11	5%	PERCENT
gujaf-56	239	1	3	CARDINAL
gujaf-56	239	2	72%	PERCENT
gujaf-56	240	1	1%	PERCENT
gujaf-56	242	1	1%	PERCENT
gujaf-56	244	1	3	CARDINAL
gujaf-56	244	2	54%	PERCENT
gujaf-56	244	3	1%	PERCENT
gujaf-56	244	4	0.0000	CARDINAL
gujaf-56	246	1	3	CARDINAL
gujaf-56	246	2	7%	PERCENT
gujaf-56	246	3	0.3921	CARDINAL
gujaf-56	248	1	0.041	CARDINAL
gujaf-56	248	2	0.6184	CARDINAL
gujaf-56	249	1	four	CARDINAL
gujaf-56	250	1	0.5007	CARDINAL
gujaf-56	250	2	1%	PERCENT
gujaf-56	252	1	4.4	CARDINAL
gujaf-56	254	1	4	CARDINAL
gujaf-56	255	1	0.054 0.000 0.066	MONEY
gujaf-56	255	2	1.382	MONEY
gujaf-56	255	3	1.816	MONEY
gujaf-56	255	4	0.089	CARDINAL
gujaf-56	255	5	0.088	MONEY
gujaf-56	255	6	age 0.004	DATE
gujaf-56	255	7	0.059	CARDINAL
gujaf-56	255	8	0.030	MONEY
gujaf-56	255	9	aip	ORG
gujaf-56	255	10	0.005	CARDINAL
gujaf-56	255	11	gusau journal of accounting	ORG
gujaf-56	255	12	2	CARDINAL
gujaf-56	255	13	1, april	DATE
gujaf-56	255	14	2021 14	DATE
gujaf-56	255	15	2	CARDINAL
gujaf-56	255	16	0.6439	CARDINAL
gujaf-56	255	17	0.7095	MONEY
gujaf-56	255	18	0.4722 0.6438 adj	PERSON
gujaf-56	256	1	2 0.6264	CARDINAL
gujaf-56	256	2	chi 2	PERSON
gujaf-56	256	3	0.0000	CARDINAL
gujaf-56	256	4	2020	DATE
gujaf-56	256	5	1%	PERCENT
gujaf-56	256	6	5% and 10%	PERCENT
gujaf-56	257	1	4.3	CARDINAL
gujaf-56	257	2	2	CARDINAL
gujaf-56	257	3	0.47	CARDINAL
gujaf-56	258	1	2 0.47	CARDINAL
gujaf-56	258	2	47%	PERCENT
gujaf-56	258	3	53%	PERCENT
gujaf-56	260	1	4	CARDINAL
gujaf-56	260	2	nigeria	GPE
gujaf-56	260	3	0.066	CARDINAL
gujaf-56	260	4	0.000	CARDINAL
gujaf-56	260	5	1%	PERCENT
gujaf-56	261	1	nigeria	GPE
gujaf-56	263	1	2015	DATE
gujaf-56	263	2	2015	CARDINAL
gujaf-56	263	3	2016	DATE
gujaf-56	263	4	2016	CARDINAL
gujaf-56	263	5	monday	DATE
gujaf-56	264	1	al	PERSON
gujaf-56	264	2	2016	DATE
gujaf-56	264	3	2017	CARDINAL
gujaf-56	265	1	4	CARDINAL
gujaf-56	265	2	1.816	CARDINAL
gujaf-56	265	3	1%	PERCENT
gujaf-56	265	4	0.000	CARDINAL
gujaf-56	266	1	nigeria	GPE
gujaf-56	267	1	2014	DATE
gujaf-56	267	2	2015	CARDINAL
gujaf-56	267	3	2015	CARDINAL
gujaf-56	267	4	2016	CARDINAL
gujaf-56	267	5	2017	CARDINAL
gujaf-56	268	1	uyar	ORG
gujaf-56	268	2	2013	DATE
gujaf-56	268	3	ghasempour	ORG
gujaf-56	268	4	2014	DATE
gujaf-56	268	5	monday	DATE
gujaf-56	268	6	nancy	PERSON
gujaf-56	268	7	2016	DATE
gujaf-56	268	8	2017	CARDINAL
gujaf-56	269	1	4	CARDINAL
gujaf-56	269	2	nigeria	GPE
gujaf-56	270	1	0.073	CARDINAL
gujaf-56	270	2	0.336	CARDINAL
gujaf-56	272	1	haron	ORG
gujaf-56	272	2	2010	DATE
gujaf-56	272	3	agyei-mensah	ORG
gujaf-56	272	4	2012	DATE
gujaf-56	272	5	mangala	GPE
gujaf-56	272	6	isha	GPE
gujaf-56	272	7	2016	DATE
gujaf-56	272	8	al-moataz	PERSON
gujaf-56	272	9	hussainey	PERSON
gujaf-56	272	10	2012	DATE
gujaf-56	272	11	2012	DATE
gujaf-56	272	12	das	GPE
gujaf-56	272	13	2014	DATE
gujaf-56	272	14	2015	CARDINAL
gujaf-56	273	1	gusau journal of accounting	ORG
gujaf-56	273	2	2	CARDINAL
gujaf-56	273	3	1, april	DATE
gujaf-56	273	4	2021 15	DATE
gujaf-56	273	5	4	CARDINAL
gujaf-56	273	6	nigeria	GPE
gujaf-56	273	7	0.414	CARDINAL
gujaf-56	273	8	1%	PERCENT
gujaf-56	273	9	0.001	CARDINAL
gujaf-56	275	1	4	CARDINAL
gujaf-56	275	2	nigeria	GPE
gujaf-56	276	1	0.032	CARDINAL
gujaf-56	276	2	0.000	CARDINAL
gujaf-56	276	3	1%	PERCENT
gujaf-56	277	1	nigeria	GPE
gujaf-56	278	1	2013	DATE
gujaf-56	278	2	2014	DATE
gujaf-56	278	3	2015	CARDINAL
gujaf-56	278	4	abeywardana	GPE
gujaf-56	278	5	2016	CARDINAL
gujaf-56	279	1	asadi	PERSON
gujaf-56	279	2	2016	DATE
gujaf-56	280	1	nigeria	GPE
gujaf-56	281	1	0.054	CARDINAL
gujaf-56	281	2	0.023	CARDINAL
gujaf-56	281	3	5%	PERCENT
gujaf-56	282	1	four	CARDINAL
gujaf-56	283	1	nigeria	GPE
gujaf-56	284	1	0.147	CARDINAL
gujaf-56	284	2	0.343	CARDINAL
gujaf-56	285	1	institute of chartered	ORG
gujaf-56	285	2	nigeria	GPE
gujaf-56	285	3	nigeria	GPE
gujaf-56	285	4	anan	PERSON
gujaf-56	287	1	5	CARDINAL
gujaf-56	287	2	nigeria	GPE
gujaf-56	291	1	nigeria	GPE
gujaf-56	291	2	gusau journal of accounting	ORG
gujaf-56	291	3	2	CARDINAL
gujaf-56	291	4	1, april	DATE
gujaf-56	291	5	2021 16	CARDINAL
gujaf-56	292	1	abubakar, a. & isa, m. a (2020	ORG
gujaf-56	294	1	1(1	CARDINAL
gujaf-56	294	2	abubakar, a.	ORG
gujaf-56	294	3	mazadu, s. a. &yusuf	ORG
gujaf-56	294	4	a.m	DATE
gujaf-56	294	5	2020	DATE
gujaf-56	295	1	nigeria	GPE
gujaf-56	296	1	1(1	CARDINAL
gujaf-56	296	2	103	CARDINAL
gujaf-56	296	3	o. h.	PERSON
gujaf-56	296	4	1999	DATE
gujaf-56	297	1	egypt	GPE
gujaf-56	298	1	ph.d	NORP
gujaf-56	298	2	herriot-watt university	ORG
gujaf-56	298	3	uk	GPE
gujaf-56	298	4	agyei	PERSON
gujaf-56	298	5	b. k.	PERSON
gujaf-56	298	6	2012	DATE
gujaf-56	299	1	ghana	GPE
gujaf-56	300	1	2(1	CARDINAL
gujaf-56	300	2	69	CARDINAL
gujaf-56	301	1	ahmed, a. a. a. (2020).	ORG
gujaf-56	302	1	five	CARDINAL
gujaf-56	302	2	china	GPE
gujaf-56	303	1	1(1	CARDINAL
gujaf-56	303	2	1	CARDINAL
gujaf-56	304	1	akhtaruddin	ORG
gujaf-56	304	2	m. (	PERSON
gujaf-56	304	3	2005	DATE
gujaf-56	305	1	bangladesh	GPE
gujaf-56	306	1	the international journal of accounting	ORG
gujaf-56	306	2	399	CARDINAL
gujaf-56	307	1	akhtaruddin	ORG
gujaf-56	307	2	m. & haron	ORG
gujaf-56	307	3	2010	DATE
gujaf-56	309	1	asian	NORP
gujaf-56	309	2	18(1	CARDINAL
gujaf-56	309	3	68	CARDINAL
gujaf-56	310	1	aksu, m. & kosedag	ORG
gujaf-56	310	2	2006	DATE
gujaf-56	311	1	the istanbul stock exchange	ORG
gujaf-56	312	1	14(4	CARDINAL
gujaf-56	312	2	277	CARDINAL
gujaf-56	313	1	k.	PERSON
gujaf-56	313	2	2015	DATE
gujaf-56	314	1	jordanian	NORP
gujaf-56	315	1	8(3	DATE
gujaf-56	315	2	1-15	CARDINAL
gujaf-56	315	3	alfraih	PERSON
gujaf-56	315	4	m. m. & almutawa	PERSON
gujaf-56	315	5	a. m.	PERSON
gujaf-56	315	6	2014	DATE
gujaf-56	317	1	2(3	CARDINAL
gujaf-56	317	2	55	CARDINAL
gujaf-56	318	1	al-moataz	PERSON
gujaf-56	318	2	e. & hussainey	ORG
gujaf-56	318	3	k.	PERSON
gujaf-56	318	4	2012	DATE
gujaf-56	319	1	saudi arabia	GPE
gujaf-56	320	1	journal of economics	ORG
gujaf-56	320	2	12(1	CARDINAL
gujaf-56	320	3	62	CARDINAL
gujaf-56	321	1	k. (2006	PERSON
gujaf-56	322	1	saudi arabia	GPE
gujaf-56	323	1	21(5	CARDINAL
gujaf-56	323	2	476	CARDINAL
gujaf-56	324	1	bhayani	PERSON
gujaf-56	324	2	s.	PERSON
gujaf-56	324	3	2012	DATE
gujaf-56	325	1	india	GPE
gujaf-56	326	1	479	CARDINAL
gujaf-56	326	2	a. a & milad	ORG
gujaf-56	326	3	i. a. a.	PERSON
gujaf-56	326	4	2020	DATE
gujaf-56	326	5	borsa istanbul	GPE
gujaf-56	327	1	international journal of finance &	ORG
gujaf-56	327	2	9	CARDINAL
gujaf-56	327	3	2	CARDINAL
gujaf-56	328	1	13-25	CARDINAL
gujaf-56	328	2	bradbury	GPE
gujaf-56	328	3	m. (1992) voluntary	ORG
gujaf-56	328	4	new zealand	GPE
gujaf-56	329	1	32	CARDINAL
gujaf-56	329	2	15–26	DATE
gujaf-56	330	1	chau	ORG
gujaf-56	330	2	g. k. & gray	PERSON
gujaf-56	330	3	s. j. (	PERSON
gujaf-56	330	4	2010	DATE
gujaf-56	330	5	hong kong.journal	GPE
gujaf-56	331	1	93–109	CARDINAL
gujaf-56	332	1	gusau journal of accounting	ORG
gujaf-56	332	2	2	CARDINAL
gujaf-56	332	3	1, april	DATE
gujaf-56	332	4	2021 17	DATE
gujaf-56	332	5	s.	PERSON
gujaf-56	332	6	2014	DATE
gujaf-56	333	1	bangladesh	GPE
gujaf-56	334	1	international journal of accounting & business finance	ORG
gujaf-56	334	2	4(1	CARDINAL
gujaf-56	334	3	12-45	CARDINAL
gujaf-56	335	1	filsaraei	GPE
gujaf-56	335	2	m. & azarberahman	ORG
gujaf-56	335	3	a.	PERSON
gujaf-56	335	4	2016	DATE
gujaf-56	336	1	annual	DATE
gujaf-56	337	1	american journal of economics	ORG
gujaf-56	337	2	2(1	CARDINAL
gujaf-56	337	3	1-7	DATE
gujaf-56	337	4	ghasempour, a. & mdyusof	ORG
gujaf-56	337	5	m. a.	PERSON
gujaf-56	337	6	2014	DATE
gujaf-56	338	1	iran stock exchange	ORG
gujaf-56	339	1	journal of accounting & marketing	ORG
gujaf-56	339	2	3(1	CARDINAL
gujaf-56	339	3	1-6	CARDINAL
gujaf-56	340	1	hamid	PERSON
gujaf-56	340	2	k. t.	PERSON
gujaf-56	340	3	2019	DATE
gujaf-56	341	1	nigeria	GPE
gujaf-56	342	1	nigerian journal of management technology	ORG
gujaf-56	342	2	9(2	CARDINAL
gujaf-56	342	3	53-74	CARDINAL
gujaf-56	343	1	haniffa	PERSON
gujaf-56	343	2	r. m.	PERSON
gujaf-56	343	3	t. e.	PERSON
gujaf-56	343	4	2002	DATE
gujaf-56	344	1	malaysian	NORP
gujaf-56	345	1	abacus	ORG
gujaf-56	345	2	38(3)317-349	CARDINAL
gujaf-56	346	1	hassan	PERSON
gujaf-56	346	2	u, s. & bello	ORG
gujaf-56	346	3	a.	PERSON
gujaf-56	346	4	2013	DATE
gujaf-56	347	1	nigeria	GPE
gujaf-56	348	1	international journal of accounting	ORG
gujaf-56	348	2	1(6	CARDINAL
gujaf-56	348	3	47-63	DATE
gujaf-56	349	1	healy	PERSON
gujaf-56	349	2	m. & palepu	ORG
gujaf-56	349	3	k. g.	PERSON
gujaf-56	349	4	2001	DATE
gujaf-56	351	1	journal of accounting and economics	ORG
gujaf-56	351	2	31(1	CARDINAL
gujaf-56	351	3	405	CARDINAL
gujaf-56	352	1	hieu	PRODUCT
gujaf-56	352	2	d. & lan	ORG
gujaf-56	352	3	d. t. h.	PERSON
gujaf-56	352	4	2015	CARDINAL
gujaf-56	353	1	vietnamese	NORP
gujaf-56	354	1	11(12	CARDINAL
gujaf-56	354	2	656	CARDINAL
gujaf-56	355	1	ho	PERSON
gujaf-56	355	2	taylor	PERSON
gujaf-56	355	3	g.	PERSON
gujaf-56	355	4	2013	DATE
gujaf-56	356	1	malaysian	NORP
gujaf-56	357	1	pacific accounting review	ORG
gujaf-56	357	2	4-29	DATE
gujaf-56	358	1	hossain	PERSON
gujaf-56	358	2	m. tan	PERSON
gujaf-56	358	3	l.m. adams	PERSON
gujaf-56	358	4	m. (	PERSON
gujaf-56	358	5	1994	DATE
gujaf-56	359	1	the kuala lumpur stock exchange	ORG
gujaf-56	360	1	international journal of accounting	ORG
gujaf-56	360	2	29	CARDINAL
gujaf-56	360	3	334–351	CARDINAL
gujaf-56	361	1	o. c.	PERSON
gujaf-56	361	2	o. c. & ukamaka	ORG
gujaf-56	361	3	2020	DATE
gujaf-56	361	4	nigerian stock exchange	ORG
gujaf-56	362	1	international journal of innovative finance	ORG
gujaf-56	362	2	8(2)126133	CARDINAL
gujaf-56	362	3	2020	DATE
gujaf-56	363	1	cedtech international journalof management studies &	ORG
gujaf-56	363	2	development.1(2	ORG
gujaf-56	363	3	1	CARDINAL
gujaf-56	364	1	t. j	GPE
gujaf-56	364	2	2020	DATE
gujaf-56	365	1	kenya	GPE
gujaf-56	366	1	african	NORP
gujaf-56	366	2	5(4	CARDINAL
gujaf-56	366	3	1	CARDINAL
gujaf-56	367	1	kolsi	PERSON
gujaf-56	367	2	m. c.	PERSON
gujaf-56	367	3	2012	DATE
gujaf-56	368	1	tunisian	NORP
gujaf-56	369	1	the iup journal of accounting research	ORG
gujaf-56	369	2	11(4	DATE
gujaf-56	369	3	49	CARDINAL
gujaf-56	370	1	kolsi	PERSON
gujaf-56	370	2	m. c.	PERSON
gujaf-56	370	3	2017	CARDINAL
gujaf-56	371	1	the abu dhabi securities exchange	ORG
gujaf-56	372	1	7(2	CARDINAL
gujaf-56	372	2	249	CARDINAL
gujaf-56	373	1	t. c & sultana	ORG
gujaf-56	373	2	2015	CARDINAL
gujaf-56	375	1	journal,11(3	PERSON
gujaf-56	375	2	513–534	CARDINAL
gujaf-56	376	1	gusau journal of accounting	ORG
gujaf-56	376	2	2	CARDINAL
gujaf-56	376	3	1, april	DATE
gujaf-56	376	4	2021 18	DATE
gujaf-56	376	5	k. p.	PERSON
gujaf-56	376	6	2017	CARDINAL
gujaf-56	377	1	nigeria	GPE
gujaf-56	378	1	asian journal of finance & accounting	ORG
gujaf-56	378	2	9(2	CARDINAL
gujaf-56	378	3	71	CARDINAL
gujaf-56	379	1	k. p.	PERSON
gujaf-56	380	1	2020	DATE
gujaf-56	382	1	the uae international journal	ORG
gujaf-56	382	2	management,.39	GPE
gujaf-56	383	1	k. p.,	PERSON
gujaf-56	383	2	s. u.	PERSON
gujaf-56	383	3	2017	CARDINAL
gujaf-56	384	1	nigeria	GPE
gujaf-56	385	1	journal of finance	ORG
gujaf-56	385	2	5(2	CARDINAL
gujaf-56	385	3	44	CARDINAL
gujaf-56	386	1	monday	DATE
gujaf-56	386	2	i. i. & nancy, a.	ORG
gujaf-56	386	3	2016	CARDINAL
gujaf-56	387	1	nigeria stock exchange	ORG
gujaf-56	388	1	international journal of research inengineering & technology	ORG
gujaf-56	388	2	4(6	CARDINAL
gujaf-56	388	3	37-50	CARDINAL
gujaf-56	389	1	myers	ORG
gujaf-56	389	2	s. c. & majluf	ORG
gujaf-56	389	3	n. s.	PERSON
gujaf-56	389	4	1984	DATE
gujaf-56	391	1	13(2	CARDINAL
gujaf-56	391	2	187221	DATE
gujaf-56	392	1	nandi, s. & ghosh	ORG
gujaf-56	392	2	s.	PERSON
gujaf-56	392	3	2013	DATE
gujaf-56	393	1	indian	NORP
gujaf-56	394	1	2(1	CARDINAL
gujaf-56	394	2	45	CARDINAL
gujaf-56	395	1	nurudeen	PERSON
gujaf-56	395	2	s. o.	PERSON
gujaf-56	395	3	ahnda	PERSON
gujaf-56	395	4	i. m.& shalli	PERSON
gujaf-56	395	5	a. m.	PERSON
gujaf-56	395	6	2018	DATE
gujaf-56	395	7	nigeria	GPE
gujaf-56	396	1	amity journal	ORG
gujaf-56	396	2	3(2	CARDINAL
gujaf-56	396	3	29	CARDINAL
gujaf-56	396	4	w.	PERSON
gujaf-56	396	5	2011	DATE
gujaf-56	397	1	china	GPE
gujaf-56	398	1	sulaiman, a., s.	PERSON
gujaf-56	398	2	s. a. s & khadijah	PERSON
gujaf-56	399	1	k. m.	PERSON
gujaf-56	399	2	2018	DATE
gujaf-56	400	1	nigeria	GPE
gujaf-56	401	1	journal of accounting	ORG
gujaf-56	401	2	management,1(1	ORG
gujaf-56	401	3	224	CARDINAL
gujaf-56	402	1	b. & garko	ORG
gujaf-56	402	2	j. s.	PERSON
gujaf-56	402	3	2015	CARDINAL
gujaf-56	403	1	nigeria	GPE
gujaf-56	404	1	1	CARDINAL
gujaf-56	405	1	bayero university kano	ORG
gujaf-56	405	2	nigeria	GPE
gujaf-56	406	1	uyar, a. & kılıç	ORG
gujaf-56	406	2	m.	PERSON
gujaf-56	406	3	2012	DATE
gujaf-56	407	1	turkish	NORP
gujaf-56	408	1	13(3	CARDINAL
gujaf-56	408	2	363	CARDINAL
gujaf-56	409	1	wallace	PERSON
gujaf-56	409	2	r. o.	PERSON
gujaf-56	409	3	naser	PERSON
gujaf-56	409	4	1995	DATE
gujaf-56	410	1	annual	DATE
gujaf-56	410	2	hong kong	GPE
gujaf-56	411	1	journal of accounting	ORG
gujaf-56	411	2	14(4	CARDINAL
gujaf-56	411	3	311	CARDINAL
gujaf-56	412	1	gusau journal of accounting	ORG
gujaf-56	412	2	2	CARDINAL
gujaf-56	412	3	1, april	DATE
gujaf-56	412	4	2021 19	DATE