id	sid	eid	entity	type
gujaf-57	1	1	gusau journal of accounting	ORG
gujaf-57	1	2	2	CARDINAL
gujaf-57	1	3	1, april	DATE
gujaf-57	1	4	2021	CARDINAL
gujaf-57	1	5	1	CARDINAL
gujaf-57	1	6	2	CARDINAL
gujaf-57	1	7	1, april	DATE
gujaf-57	1	8	2021	CARDINAL
gujaf-57	1	9	2756-665x	CARDINAL
gujaf-57	1	10	social sciences	ORG
gujaf-57	1	11	federal university gusau	ORG
gujaf-57	1	12	zamfara state	GPE
gujaf-57	1	13	gusau journal of accounting	ORG
gujaf-57	1	14	2	CARDINAL
gujaf-57	1	15	1, april	DATE
gujaf-57	1	16	2021	CARDINAL
gujaf-57	1	17	2	CARDINAL
gujaf-57	1	18	nigeria	GPE
gujaf-57	1	19	ibrahim oladipupo department of accounting &	ORG
gujaf-57	1	20	abubakar tafawa balewa university	ORG
gujaf-57	1	21	michael ojo	PERSON
gujaf-57	1	22	the years	DATE
gujaf-57	1	23	nigeria	GPE
gujaf-57	1	24	nigeria	GPE
gujaf-57	2	1	nigeria	GPE
gujaf-57	3	1	1981	DATE
gujaf-57	3	2	2019	DATE
gujaf-57	4	1	2	CARDINAL
gujaf-57	5	1	ardl bounds test	PERSON
gujaf-57	10	1	1	CARDINAL
gujaf-57	10	2	a specific year	DATE
gujaf-57	10	3	nwanna & umeh	ORG
gujaf-57	10	4	2019	DATE
gujaf-57	12	1	a fiscal year	DATE
gujaf-57	12	2	ubi & inyang	ORG
gujaf-57	12	3	2018	DATE
gujaf-57	13	1	the years	DATE
gujaf-57	14	1	oladipo & akinbobola	ORG
gujaf-57	14	2	2011	DATE
gujaf-57	14	3	2017	DATE
gujaf-57	15	1	nigeria	GPE
gujaf-57	15	2	the years	DATE
gujaf-57	16	1	nigeria	GPE
gujaf-57	16	2	35 years between 1981 to	DATE
gujaf-57	16	3	2018	DATE
gujaf-57	16	4	1995	DATE
gujaf-57	16	5	1996	DATE
gujaf-57	17	1	gusau journal of accounting	ORG
gujaf-57	17	2	2	CARDINAL
gujaf-57	17	3	1, april	DATE
gujaf-57	17	4	2021 3	CARDINAL
gujaf-57	17	5	2016	DATE
gujaf-57	17	6	n3,628.1b	DATE
gujaf-57	17	7	2017	CARDINAL
gujaf-57	17	8	2018	DATE
gujaf-57	18	1	72.8%	PERCENT
gujaf-57	18	2	27.72%	PERCENT
gujaf-57	18	3	1995	DATE
gujaf-57	18	4	29.3%	PERCENT
gujaf-57	18	5	59.75%	PERCENT
gujaf-57	18	6	1996	DATE
gujaf-57	18	7	between 2015 and 2018	CARDINAL
gujaf-57	20	1	n4,719.99b	ORG
gujaf-57	20	2	2016	DATE
gujaf-57	20	3	2017	DATE
gujaf-57	20	4	2018	DATE
gujaf-57	21	1	2016	DATE
gujaf-57	21	2	2017	DATE
gujaf-57	21	3	2018	DATE
gujaf-57	21	4	n653.61b	CARDINAL
gujaf-57	21	5	cbn	ORG
gujaf-57	21	6	2018	DATE
gujaf-57	22	1	umeora	PERSON
gujaf-57	22	2	2013	DATE
gujaf-57	22	3	2019	DATE
gujaf-57	22	4	one	CARDINAL
gujaf-57	24	1	one	CARDINAL
gujaf-57	24	2	one	CARDINAL
gujaf-57	24	3	wuyah & amwe	ORG
gujaf-57	24	4	2015	DATE
gujaf-57	24	5	mukete & njimanted	ORG
gujaf-57	24	6	2016	DATE
gujaf-57	26	1	dalyop	ORG
gujaf-57	26	2	2010	DATE
gujaf-57	26	3	bakare & adesanya	ORG
gujaf-57	26	4	2014	DATE
gujaf-57	26	5	dissanayaka	ORG
gujaf-57	26	6	2016	DATE
gujaf-57	26	7	nwanna & umeh	ORG
gujaf-57	26	8	2019	DATE
gujaf-57	28	1	nigeria	GPE
gujaf-57	29	1	five	CARDINAL
gujaf-57	30	1	first	ORDINAL
gujaf-57	31	1	third	ORDINAL
gujaf-57	33	1	nigeria 2	ORG
gujaf-57	33	2	three	CARDINAL
gujaf-57	33	3	ayogueze & anidiobu	ORG
gujaf-57	33	4	2017	CARDINAL
gujaf-57	33	5	ubi & inyang	ORG
gujaf-57	33	6	2018	DATE
gujaf-57	33	7	nwanna & umeh	ORG
gujaf-57	33	8	2019	DATE
gujaf-57	36	1	gusau journal of accounting	ORG
gujaf-57	36	2	2	CARDINAL
gujaf-57	36	3	1, april	DATE
gujaf-57	36	4	2021 4	DATE
gujaf-57	38	1	bernheim	GPE
gujaf-57	38	2	1989	DATE
gujaf-57	38	3	awujola	GPE
gujaf-57	38	4	obumneke & oniore	ORG
gujaf-57	38	5	2014	DATE
gujaf-57	40	1	nigeria	GPE
gujaf-57	40	2	between 1970 and 2011	DATE
gujaf-57	40	3	2013	DATE
gujaf-57	44	1	nigeria	GPE
gujaf-57	44	2	between 1970 and 2010	DATE
gujaf-57	44	3	odionye and uma	ORG
gujaf-57	44	4	2013	DATE
gujaf-57	46	1	wosowei	PERSON
gujaf-57	46	2	2013	DATE
gujaf-57	46	3	nigeria	GPE
gujaf-57	46	4	between 1980 and 2010	DATE
gujaf-57	47	1	engle granger	PERSON
gujaf-57	49	1	2014	DATE
gujaf-57	49	2	1980-2013	DATE
gujaf-57	50	1	johansen	PERSON
gujaf-57	51	1	granger	PERSON
gujaf-57	52	1	nigeria	GPE
gujaf-57	52	2	between 1970 and 2013	DATE
gujaf-57	52	3	wuyah	PERSON
gujaf-57	52	4	amwe	GPE
gujaf-57	52	5	2015	DATE
gujaf-57	54	1	two	CARDINAL
gujaf-57	54	2	2	CARDINAL
gujaf-57	54	3	1, april	DATE
gujaf-57	54	4	2021 5	DATE
gujaf-57	54	5	2015	CARDINAL
gujaf-57	54	6	nigeria	GPE
gujaf-57	54	7	ghana	GPE
gujaf-57	54	8	between 1970 and 2013	DATE
gujaf-57	55	1	phillips-perron	ORG
gujaf-57	56	1	2017	CARDINAL
gujaf-57	56	2	tanzania	GPE
gujaf-57	56	3	between 1966 and 2015	DATE
gujaf-57	58	1	hussain	PERSON
gujaf-57	58	2	2017	CARDINAL
gujaf-57	58	3	world bank	ORG
gujaf-57	58	4	1993-1994	DATE
gujaf-57	58	5	2015-2016	DATE
gujaf-57	60	1	world bank	ORG
gujaf-57	61	1	ubi	ORG
gujaf-57	61	2	2018	DATE
gujaf-57	61	3	nigeria	GPE
gujaf-57	61	4	1980	DATE
gujaf-57	61	5	2016	CARDINAL
gujaf-57	62	1	nigeria	GPE
gujaf-57	64	1	2015	CARDINAL
gujaf-57	64	2	nigeria	GPE
gujaf-57	64	3	ubi	ORG
gujaf-57	64	4	2018	DATE
gujaf-57	64	5	nigeria	GPE
gujaf-57	66	1	3	CARDINAL
gujaf-57	66	2	the national bureau of statistics	ORG
gujaf-57	66	3	cbn	ORG
gujaf-57	67	1	1981	DATE
gujaf-57	67	2	2018	DATE
gujaf-57	67	3	nigeria	GPE
gujaf-57	69	1	2017	CARDINAL
gujaf-57	69	2	nigeria	GPE
gujaf-57	70	1	two	CARDINAL
gujaf-57	71	1	gusau journal of accounting	ORG
gujaf-57	71	2	2	CARDINAL
gujaf-57	71	3	1, april	DATE
gujaf-57	71	4	2021 6	CARDINAL
gujaf-57	73	1	3.1.1	CARDINAL
gujaf-57	73	2	3.2.1	CARDINAL
gujaf-57	73	3	3.2.2	CARDINAL
gujaf-57	74	1	3.2.1	CARDINAL
gujaf-57	74	2	+ 𝛽1 𝑛 𝑖=1	MONEY
gujaf-57	74	3	+ 𝛽2 𝑛 𝑖=1	MONEY
gujaf-57	75	1	𝑖=1	GPE
gujaf-57	75	2	𝑖=1	GPE
gujaf-57	76	1	gbd = government budget	ORG
gujaf-57	77	1	form 4	DATE
gujaf-57	78	1	1	CARDINAL
gujaf-57	79	1	5%	PERCENT
gujaf-57	79	2	thomsen	PERSON
gujaf-57	80	1	first	ORDINAL
gujaf-57	81	1	1	CARDINAL
gujaf-57	81	2	dickey	PERSON
gujaf-57	82	1	5%	PERCENT
gujaf-57	84	1	1	CARDINAL
gujaf-57	84	2	5%	PERCENT
gujaf-57	85	1	0.0001	CARDINAL
gujaf-57	85	2	1	CARDINAL
gujaf-57	85	3	-3.606282 5%	PERCENT
gujaf-57	86	1	0.0109	CARDINAL
gujaf-57	86	2	1	CARDINAL
gujaf-57	86	3	5%	PERCENT
gujaf-57	87	1	0.0025	CARDINAL
gujaf-57	87	2	0	CARDINAL
gujaf-57	87	3	5%	PERCENT
gujaf-57	87	4	0.0000	CARDINAL
gujaf-57	88	1	1	CARDINAL
gujaf-57	88	2	5%	PERCENT
gujaf-57	88	3	1	CARDINAL
gujaf-57	88	4	2020	DATE
gujaf-57	88	5	9	CARDINAL
gujaf-57	88	6	first	ORDINAL
gujaf-57	88	7	1	CARDINAL
gujaf-57	89	1	3	CARDINAL
gujaf-57	90	1	2	CARDINAL
gujaf-57	90	2	1, april,	DATE
gujaf-57	90	3	2021 7	DATE
gujaf-57	92	1	close to zero	CARDINAL
gujaf-57	93	1	less than 3	CARDINAL
gujaf-57	93	2	3.662168	CARDINAL
gujaf-57	93	3	2	CARDINAL
gujaf-57	93	4	lnm2	PRODUCT
gujaf-57	93	5	3.516855	CARDINAL
gujaf-57	93	6	4.558168	MONEY
gujaf-57	93	7	2.627498	ORG
gujaf-57	93	8	6.351389	CARDINAL
gujaf-57	93	9	4.664490	CARDINAL
gujaf-57	93	10	2.525216	ORG
gujaf-57	93	11	5.782076	CARDINAL
gujaf-57	93	12	0.494296 0.978326	MONEY
gujaf-57	95	1	2.039176 2.213130	MONEY
gujaf-57	95	2	0.862602 -0.059664	MONEY
gujaf-57	95	3	2.272318	CARDINAL
gujaf-57	95	4	1.866434	MONEY
gujaf-57	95	5	2.667178	ORG
gujaf-57	95	6	5.258775	CARDINAL
gujaf-57	95	7	0.229334	MONEY
gujaf-57	95	8	2020	DATE
gujaf-57	95	9	9	CARDINAL
gujaf-57	96	1	20	CARDINAL
gujaf-57	96	2	1	CARDINAL
gujaf-57	96	3	2	CARDINAL
gujaf-57	96	4	4	DATE
gujaf-57	96	5	4	DATE
gujaf-57	96	6	3	DATE
gujaf-57	96	7	4	DATE
gujaf-57	96	8	4	DATE
gujaf-57	96	9	3	CARDINAL
gujaf-57	96	10	fgd	PERSON
gujaf-57	97	1	4	CARDINAL
gujaf-57	98	1	gusau journal of accounting	ORG
gujaf-57	98	2	2	CARDINAL
gujaf-57	98	3	1, april	DATE
gujaf-57	98	4	2021 8	DATE
gujaf-57	98	5	1	CARDINAL
gujaf-57	98	6	20	CARDINAL
gujaf-57	98	7	9	CARDINAL
gujaf-57	98	8	2021	CARDINAL
gujaf-57	98	9	4	DATE
gujaf-57	98	10	3	DATE
gujaf-57	98	11	4	DATE
gujaf-57	98	12	4	DATE
gujaf-57	98	13	3	CARDINAL
gujaf-57	98	14	4	DATE
gujaf-57	98	15	4	DATE
gujaf-57	98	16	4	DATE
gujaf-57	98	17	4	DATE
gujaf-57	98	18	3	CARDINAL
gujaf-57	98	19	4	DATE
gujaf-57	98	20	3	DATE
gujaf-57	98	21	4	DATE
gujaf-57	98	22	4	DATE
gujaf-57	98	23	4	DATE
gujaf-57	98	24	4	DATE
gujaf-57	98	25	4	DATE
gujaf-57	98	26	4	DATE
gujaf-57	98	27	4	DATE
gujaf-57	98	28	4	DATE
gujaf-57	98	29	4	DATE
gujaf-57	98	30	4	DATE
gujaf-57	98	31	3	DATE
gujaf-57	98	32	4	DATE
gujaf-57	98	33	4	DATE
gujaf-57	98	34	3	DATE
gujaf-57	98	35	4	DATE
gujaf-57	98	36	4	DATE
gujaf-57	98	37	4	DATE
gujaf-57	98	38	4	DATE
gujaf-57	98	39	4	DATE
gujaf-57	98	40	4	DATE
gujaf-57	98	41	2	DATE
gujaf-57	98	42	4	DATE
gujaf-57	98	43	4	DATE
gujaf-57	98	44	3	DATE
gujaf-57	98	45	4	DATE
gujaf-57	98	46	3	DATE
gujaf-57	98	47	4	DATE
gujaf-57	98	48	4	DATE
gujaf-57	98	49	4	DATE
gujaf-57	98	50	4	DATE
gujaf-57	98	51	4	DATE
gujaf-57	98	52	4	DATE
gujaf-57	98	53	4	DATE
gujaf-57	98	54	3	DATE
gujaf-57	98	55	4	DATE
gujaf-57	98	56	4	DATE
gujaf-57	98	57	4	DATE
gujaf-57	98	58	4	DATE
gujaf-57	98	59	3	DATE
gujaf-57	98	60	4	DATE
gujaf-57	98	61	3	DATE
gujaf-57	98	62	4	DATE
gujaf-57	98	63	4	DATE
gujaf-57	98	64	4	DATE
gujaf-57	98	65	4	DATE
gujaf-57	98	66	3	DATE
gujaf-57	98	67	4	DATE
gujaf-57	98	68	4	DATE
gujaf-57	98	69	2	DATE
gujaf-57	98	70	4	DATE
gujaf-57	98	71	3	DATE
gujaf-57	98	72	4	DATE
gujaf-57	98	73	4	DATE
gujaf-57	98	74	2	DATE
gujaf-57	98	75	4	DATE
gujaf-57	98	76	4	DATE
gujaf-57	98	77	4	DATE
gujaf-57	98	78	4	DATE
gujaf-57	98	79	2	DATE
gujaf-57	98	80	4	DATE
gujaf-57	98	81	3	DATE
gujaf-57	98	82	4	DATE
gujaf-57	98	83	4	DATE
gujaf-57	98	84	2	DATE
gujaf-57	98	85	4	DATE
gujaf-57	98	86	4	DATE
gujaf-57	98	87	4	DATE
gujaf-57	98	88	4	DATE
gujaf-57	98	89	4	DATE
gujaf-57	98	90	4	DATE
gujaf-57	98	91	2	DATE
gujaf-57	98	92	4	DATE
gujaf-57	98	93	4	DATE
gujaf-57	98	94	4	DATE
gujaf-57	98	95	4	DATE
gujaf-57	98	96	4	DATE
gujaf-57	98	97	2	DATE
gujaf-57	98	98	4	DATE
gujaf-57	98	99	4	DATE
gujaf-57	98	100	4	DATE
gujaf-57	98	101	4	DATE
gujaf-57	98	102	3	DATE
gujaf-57	98	103	4	CARDINAL
gujaf-57	98	104	3	DATE
gujaf-57	98	105	4	DATE
gujaf-57	98	106	2	DATE
gujaf-57	98	107	4	DATE
gujaf-57	98	108	4	DATE
gujaf-57	98	109	20	CARDINAL
gujaf-57	98	110	2	CARDINAL
gujaf-57	98	111	1, april	DATE
gujaf-57	98	112	2021 9	DATE
gujaf-57	98	113	2	CARDINAL
gujaf-57	98	114	20	CARDINAL
gujaf-57	98	115	9	CARDINAL
gujaf-57	98	116	2021	CARDINAL
gujaf-57	98	117	3	CARDINAL
gujaf-57	98	118	4	CARDINAL
gujaf-57	98	119	10%	PERCENT
gujaf-57	98	120	5%	PERCENT
gujaf-57	98	121	2.5%	PERCENT
gujaf-57	98	122	1%	PERCENT
gujaf-57	99	1	5%	PERCENT
gujaf-57	99	2	2.39	CARDINAL
gujaf-57	99	3	3.38	CARDINAL
gujaf-57	99	4	10.91152	CARDINAL
gujaf-57	100	1	3.38	CARDINAL
gujaf-57	100	2	2.39	CARDINAL
gujaf-57	100	3	108.8051	CARDINAL
gujaf-57	102	1	3	CARDINAL
gujaf-57	102	2	k f-statistic	PERSON
gujaf-57	102	3	10.91152	CARDINAL
gujaf-57	102	4	5	CARDINAL
gujaf-57	103	1	i0	ORG
gujaf-57	103	2	4	DATE
gujaf-57	103	3	4	DATE
gujaf-57	103	4	4	DATE
gujaf-57	103	5	4	DATE
gujaf-57	103	6	4	DATE
gujaf-57	103	7	3	DATE
gujaf-57	103	8	4	DATE
gujaf-57	103	9	4	DATE
gujaf-57	103	10	4	DATE
gujaf-57	103	11	4	DATE
gujaf-57	103	12	2	DATE
gujaf-57	103	13	4	DATE
gujaf-57	103	14	4	DATE
gujaf-57	103	15	4	DATE
gujaf-57	103	16	4	DATE
gujaf-57	103	17	4	DATE
gujaf-57	103	18	4	DATE
gujaf-57	103	19	4	DATE
gujaf-57	103	20	3	DATE
gujaf-57	103	21	4	CARDINAL
gujaf-57	103	22	1	DATE
gujaf-57	103	23	4	DATE
gujaf-57	103	24	4	DATE
gujaf-57	103	25	4	DATE
gujaf-57	103	26	4	DATE
gujaf-57	103	27	4	DATE
gujaf-57	103	28	4	DATE
gujaf-57	103	29	3	DATE
gujaf-57	103	30	4	DATE
gujaf-57	103	31	4	DATE
gujaf-57	103	32	4	DATE
gujaf-57	103	33	4	DATE
gujaf-57	103	34	4	DATE
gujaf-57	103	35	4	DATE
gujaf-57	103	36	3	CARDINAL
gujaf-57	103	37	4	DATE
gujaf-57	103	38	4	DATE
gujaf-57	103	39	4	DATE
gujaf-57	103	40	3	DATE
gujaf-57	103	41	3	CARDINAL
gujaf-57	103	42	4	DATE
gujaf-57	103	43	4	DATE
gujaf-57	103	44	3	DATE
gujaf-57	103	45	4	DATE
gujaf-57	103	46	4	DATE
gujaf-57	103	47	4	DATE
gujaf-57	103	48	4	DATE
gujaf-57	103	49	4	DATE
gujaf-57	103	50	4	DATE
gujaf-57	103	51	4	DATE
gujaf-57	103	52	2	DATE
gujaf-57	103	53	4	DATE
gujaf-57	103	54	4	DATE
gujaf-57	103	55	3	DATE
gujaf-57	103	56	4	CARDINAL
gujaf-57	103	57	3	DATE
gujaf-57	103	58	4	DATE
gujaf-57	103	59	4	DATE
gujaf-57	103	60	3	DATE
gujaf-57	103	61	4	CARDINAL
gujaf-57	103	62	1	DATE
gujaf-57	103	63	4	DATE
gujaf-57	103	64	4	DATE
gujaf-57	103	65	3	DATE
gujaf-57	103	66	4	CARDINAL
gujaf-57	103	67	4	DATE
gujaf-57	103	68	3	DATE
gujaf-57	103	69	4	DATE
gujaf-57	103	70	4	DATE
gujaf-57	103	71	3	CARDINAL
gujaf-57	103	72	4	DATE
gujaf-57	103	73	4	DATE
gujaf-57	103	74	4	DATE
gujaf-57	103	75	3	DATE
gujaf-57	103	76	2	CARDINAL
gujaf-57	103	77	4	DATE
gujaf-57	103	78	3	DATE
gujaf-57	103	79	4	DATE
gujaf-57	103	80	4	DATE
gujaf-57	103	81	4	DATE
gujaf-57	103	82	4	DATE
gujaf-57	103	83	4	DATE
gujaf-57	103	84	4	DATE
gujaf-57	103	85	4	DATE
gujaf-57	103	86	2	CARDINAL
gujaf-57	103	87	4	DATE
gujaf-57	103	88	3	DATE
gujaf-57	103	89	4	DATE
gujaf-57	103	90	3	DATE
gujaf-57	103	91	4	CARDINAL
gujaf-57	103	92	4	DATE
gujaf-57	103	93	3	DATE
gujaf-57	103	94	4	DATE
gujaf-57	103	95	3	DATE
gujaf-57	103	96	3	CARDINAL
gujaf-57	103	97	4	DATE
gujaf-57	103	98	3	DATE
gujaf-57	103	99	4	DATE
gujaf-57	103	100	3	DATE
gujaf-57	103	101	2	CARDINAL
gujaf-57	103	102	20	CARDINAL
gujaf-57	103	103	2	CARDINAL
gujaf-57	103	104	1, april	DATE
gujaf-57	103	105	2021	CARDINAL
gujaf-57	103	106	10 10%	PERCENT
gujaf-57	103	107	5%	PERCENT
gujaf-57	103	108	2.5%	PERCENT
gujaf-57	103	109	1%	PERCENT
gujaf-57	103	110	3.73 4.15	CARDINAL
gujaf-57	103	111	9	CARDINAL
gujaf-57	103	112	4	CARDINAL
gujaf-57	103	113	k f-statistic	PERSON
gujaf-57	103	114	108.8051	CARDINAL
gujaf-57	103	115	5	CARDINAL
gujaf-57	104	1	i0	ORG
gujaf-57	104	2	i1	ORG
gujaf-57	104	3	10%	PERCENT
gujaf-57	104	4	5%	PERCENT
gujaf-57	104	5	2.5%	PERCENT
gujaf-57	104	6	1%	PERCENT
gujaf-57	104	7	3.73 4.15	CARDINAL
gujaf-57	104	8	9	CARDINAL
gujaf-57	104	9	5	CARDINAL
gujaf-57	105	1	46.6%	PERCENT
gujaf-57	105	2	one year	DATE
gujaf-57	106	1	ecm	ORG
gujaf-57	108	1	the base year	DATE
gujaf-57	108	2	1.38	CARDINAL
gujaf-57	108	3	1	CARDINAL
gujaf-57	108	4	0.32	CARDINAL
gujaf-57	108	5	1.20	CARDINAL
gujaf-57	109	1	0.32	CARDINAL
gujaf-57	109	2	1.20	CARDINAL
gujaf-57	109	3	2	CARDINAL
gujaf-57	109	4	3	CARDINAL
gujaf-57	110	1	fgd	PERSON
gujaf-57	110	2	the base year	DATE
gujaf-57	111	1	the base year	DATE
gujaf-57	111	2	1,2	CARDINAL
gujaf-57	111	3	3	CARDINAL
gujaf-57	112	1	one	CARDINAL
gujaf-57	112	2	fgd	ORG
gujaf-57	112	3	0.15	CARDINAL
gujaf-57	112	4	0.42	CARDINAL
gujaf-57	112	5	0.33	CARDINAL
gujaf-57	112	6	0.14	CARDINAL
gujaf-57	112	7	the base year	DATE
gujaf-57	112	8	1,2	CARDINAL
gujaf-57	112	9	3	CARDINAL
gujaf-57	113	1	the base year	DATE
gujaf-57	113	2	2	CARDINAL
gujaf-57	117	1	fgd	PERSON
gujaf-57	118	1	6.05	CARDINAL
gujaf-57	118	2	7.35	CARDINAL
gujaf-57	118	3	gusau journal of accounting	ORG
gujaf-57	118	4	2	CARDINAL
gujaf-57	118	5	1, april	DATE
gujaf-57	118	6	2021 11	DATE
gujaf-57	119	1	fgd	ORG
gujaf-57	119	2	0.65	CARDINAL
gujaf-57	119	3	16.22	CARDINAL
gujaf-57	119	4	2.35	CARDINAL
gujaf-57	121	1	2013	DATE
gujaf-57	121	2	2017	CARDINAL
gujaf-57	121	3	2017	DATE
gujaf-57	121	4	umeora	GPE
gujaf-57	121	5	2013	DATE
gujaf-57	121	6	2015	CARDINAL
gujaf-57	122	1	6	CARDINAL
gujaf-57	123	1	almost 140%	PERCENT
gujaf-57	123	2	the current year	DATE
gujaf-57	123	3	the following year	DATE
gujaf-57	125	1	2	CARDINAL
gujaf-57	125	2	3	CARDINAL
gujaf-57	126	1	-0.04	CARDINAL
gujaf-57	126	2	-0.06	CARDINAL
gujaf-57	126	3	0.87	CARDINAL
gujaf-57	126	4	2	CARDINAL
gujaf-57	126	5	3	CARDINAL
gujaf-57	126	6	0.04	CARDINAL
gujaf-57	126	7	0.06	CARDINAL
gujaf-57	126	8	1	CARDINAL
gujaf-57	126	9	2	CARDINAL
gujaf-57	126	10	0.87	CARDINAL
gujaf-57	126	11	fgd	PERSON
gujaf-57	126	12	0.18	CARDINAL
gujaf-57	126	13	0.32	CARDINAL
gujaf-57	126	14	0.21	CARDINAL
gujaf-57	126	15	0.07	CARDINAL
gujaf-57	126	16	the base year	DATE
gujaf-57	126	17	2	CARDINAL
gujaf-57	126	18	3	CARDINAL
gujaf-57	127	1	fgd	ORG
gujaf-57	127	2	0.18	CARDINAL
gujaf-57	127	3	0.32	CARDINAL
gujaf-57	127	4	0.21	CARDINAL
gujaf-57	127	5	0.07	CARDINAL
gujaf-57	127	6	the base year	DATE
gujaf-57	127	7	2	CARDINAL
gujaf-57	127	8	3	CARDINAL
gujaf-57	128	1	2	CARDINAL
gujaf-57	128	2	3	CARDINAL
gujaf-57	128	3	the base year	DATE
gujaf-57	129	1	the base year	DATE
gujaf-57	129	2	3	CARDINAL
gujaf-57	130	1	the base year	DATE
gujaf-57	132	1	1,2	CARDINAL
gujaf-57	132	2	3	CARDINAL
gujaf-57	132	3	the base year	DATE
gujaf-57	134	1	fgd	PERSON
gujaf-57	136	1	6.2	CARDINAL
gujaf-57	136	2	1.2	CARDINAL
gujaf-57	136	3	0.66	CARDINAL
gujaf-57	136	4	2.27	CARDINAL
gujaf-57	136	5	fgd	ORG
gujaf-57	136	6	0.2	CARDINAL
gujaf-57	136	7	6.2	CARDINAL
gujaf-57	136	8	fgd	ORG
gujaf-57	137	1	1.2	CARDINAL
gujaf-57	137	2	0.66	CARDINAL
gujaf-57	137	3	2.27	CARDINAL
gujaf-57	138	1	wosowei	PERSON
gujaf-57	138	2	2013	DATE
gujaf-57	138	3	wuyah	PERSON
gujaf-57	138	4	amwe	GPE
gujaf-57	138	5	2015	DATE
gujaf-57	138	6	2013	DATE
gujaf-57	139	1	the base year	DATE
gujaf-57	140	1	2	CARDINAL
gujaf-57	140	2	1, april	DATE
gujaf-57	140	3	2021 12	CARDINAL
gujaf-57	142	1	5	CARDINAL
gujaf-57	144	1	0.076282 0.0001	MONEY
gujaf-57	145	1	0.319483	CARDINAL
gujaf-57	146	1	1.199511 0.096773 0.0002	MONEY
gujaf-57	146	2	1.040952 0.127954	MONEY
gujaf-57	146	3	0.0012	MONEY
gujaf-57	147	1	3.967181 0.320660 0.0002	MONEY
gujaf-57	148	1	2.494614 0.223655 0.0004	MONEY
gujaf-57	149	1	1.910546 0.167224	MONEY
gujaf-57	150	1	1.727214 0.118506 0.0001	MONEY
gujaf-57	151	1	1.140205	CARDINAL
gujaf-57	154	1	0.465710 0.0004	CARDINAL
gujaf-57	156	1	0.0010	MONEY
gujaf-57	156	2	0.037576 0.0004	CARDINAL
gujaf-57	157	1	0.026476 0.0002 d(lnfgd(-3	QUANTITY
gujaf-57	158	1	0.013287 0.0004	MONEY
gujaf-57	158	2	0.427193	CARDINAL
gujaf-57	160	1	0.461258 0.035235	MONEY
gujaf-57	161	1	0.702246 0.056703	MONEY
gujaf-57	161	2	0.033737 0.0002	QUANTITY
gujaf-57	163	1	6.731821	CARDINAL
gujaf-57	163	2	16.217133	CARDINAL
gujaf-57	163	3	0.2747	PRODUCT
gujaf-57	163	4	2.352276 1.773154 0.2553	MONEY
gujaf-57	163	5	94.842152	CARDINAL
gujaf-57	163	6	0.2749	CARDINAL
gujaf-57	163	7	2020	DATE
gujaf-57	163	8	9	CARDINAL
gujaf-57	163	9	6	CARDINAL
gujaf-57	164	1	d(lnexr(-1	PERSON
gujaf-57	165	1	0.023806 0.1185	CARDINAL
gujaf-57	167	1	0.0008	CARDINAL
gujaf-57	167	2	2	CARDINAL
gujaf-57	167	3	1, april	DATE
gujaf-57	167	4	2021 13	DATE
gujaf-57	168	1	0.0010 d(lnfgd(-3	QUANTITY
gujaf-57	169	1	0.077830 0.006256 0.0064	MONEY
gujaf-57	169	2	0.492052	CARDINAL
gujaf-57	171	1	5.868645 0.221437	MONEY
gujaf-57	172	1	4.219207 0.246805 0.0034	MONEY
gujaf-57	173	1	7.022063 0.234555	MONEY
gujaf-57	174	1	0.017087 0.0006	MONEY
gujaf-57	175	1	0.010902 0.0006	CARDINAL
gujaf-57	176	1	0.421589 0.016459	MONEY
gujaf-57	179	1	0.042396 0.0010 d(lnint(-3	MONEY
gujaf-57	180	1	0.0012	MONEY
gujaf-57	180	2	0.3666	MONEY
gujaf-57	182	1	0.068273 0.0005 d(lnm2(-2	MONEY
gujaf-57	183	1	0.069702 0.0009	CARDINAL
gujaf-57	184	1	0.0003	MONEY
gujaf-57	185	1	0.239615 0.0015	CARDINAL
gujaf-57	185	2	1.204812	CARDINAL
gujaf-57	185	3	0.1573	MONEY
gujaf-57	185	4	49.424603	CARDINAL
gujaf-57	185	5	0.0011	CARDINAL
gujaf-57	185	6	2020	DATE
gujaf-57	185	7	9	CARDINAL
gujaf-57	185	8	7	CARDINAL
gujaf-57	185	9	gbd jarque-bera	PERSON
gujaf-57	185	10	1.948817	MONEY
gujaf-57	185	11	0.161331 0.072123 0.180655	MONEY
gujaf-57	185	12	0.508639 0.170504 8.244999	MONEY
gujaf-57	185	13	0.7754 0.9183	MONEY
gujaf-57	185	14	13.61324	CARDINAL
gujaf-57	185	15	0.409707	MONEY
gujaf-57	185	16	12.36664	CARDINAL
gujaf-57	185	17	8.638096	CARDINAL
gujaf-57	185	18	2020	DATE
gujaf-57	185	19	9	CARDINAL
gujaf-57	185	20	2	CARDINAL
gujaf-57	185	21	1, april	DATE
gujaf-57	185	22	2021 14	DATE
gujaf-57	186	1	7	CARDINAL
gujaf-57	186	2	0.05	CARDINAL
gujaf-57	187	1	7	CARDINAL
gujaf-57	187	2	0.05	CARDINAL
gujaf-57	188	1	5	CARDINAL
gujaf-57	188	2	the years	DATE
gujaf-57	188	3	nigeria	GPE
gujaf-57	198	1	c. a.	PERSON
gujaf-57	198	2	2017	CARDINAL
gujaf-57	199	1	nigeria	GPE
gujaf-57	200	1	international academic journal of management	ORG
gujaf-57	200	2	9(1	CARDINAL
gujaf-57	200	3	117	CARDINAL
gujaf-57	201	1	d., mukete	PERSON
gujaf-57	201	2	e. m.	PERSON
gujaf-57	201	3	f. g.	PERSON
gujaf-57	201	4	2016	DATE
gujaf-57	203	1	journal of economics	ORG
gujaf-57	203	2	4(2	CARDINAL
gujaf-57	203	3	54-67	CARDINAL
gujaf-57	204	1	awujola	GPE
gujaf-57	204	2	a.	PERSON
gujaf-57	204	3	e., & oniore	ORG
gujaf-57	204	4	j. o.	PERSON
gujaf-57	204	5	2014	DATE
gujaf-57	205	1	nigeria	GPE
gujaf-57	206	1	international journal of economics	ORG
gujaf-57	206	2	126	CARDINAL
gujaf-57	206	3	ayogueze	ORG
gujaf-57	206	4	n. f., & anidiobu	PERSON
gujaf-57	206	5	g. a.	PERSON
gujaf-57	206	6	2017	CARDINAL
gujaf-57	207	1	nigeria	GPE
gujaf-57	208	1	iosr journal of economics	ORG
gujaf-57	208	2	8(6	CARDINAL
gujaf-57	208	3	18	CARDINAL
gujaf-57	209	1	bakare	ORG
gujaf-57	209	2	i. a.	PERSON
gujaf-57	209	3	o. a.	PERSON
gujaf-57	209	4	2014	DATE
gujaf-57	210	1	nigeria	GPE
gujaf-57	211	1	european journal of business and	ORG
gujaf-57	211	2	2(12	CARDINAL
gujaf-57	211	3	120	CARDINAL
gujaf-57	212	1	bernheim	GPE
gujaf-57	212	2	b. d.	PERSON
gujaf-57	212	3	1989	DATE
gujaf-57	214	1	3(1	CARDINAL
gujaf-57	214	2	55	CARDINAL
gujaf-57	215	1	cbn	ORG
gujaf-57	215	2	2018	DATE
gujaf-57	217	1	abuja, cbn.	ORG
gujaf-57	218	1	gusau journal of accounting	ORG
gujaf-57	218	2	2	CARDINAL
gujaf-57	218	3	1, april	DATE
gujaf-57	218	4	2021 15	DATE
gujaf-57	218	5	dalyop t. g.	PERSON
gujaf-57	218	6	2010	DATE
gujaf-57	218	7	nigeria	GPE
gujaf-57	219	1	jos journal of economics	ORG
gujaf-57	219	2	4(1	CARDINAL
gujaf-57	219	3	153-173	CARDINAL
gujaf-57	219	4	d. m.	PERSON
gujaf-57	219	5	2016	DATE
gujaf-57	220	1	sri lanka	GPE
gujaf-57	221	1	13	CARDINAL
gujaf-57	223	1	hussain	PERSON
gujaf-57	223	2	m. e., & haque	PERSON
gujaf-57	223	3	2017	CARDINAL
gujaf-57	224	1	bangladesh	GPE
gujaf-57	225	1	5(37	CARDINAL
gujaf-57	225	2	1-9	CARDINAL
gujaf-57	225	3	manamba	PERSON
gujaf-57	225	4	2017	CARDINAL
gujaf-57	227	1	journal of economics and management	ORG
gujaf-57	227	2	30(4	CARDINAL
gujaf-57	227	3	20-57	CARDINAL
gujaf-57	228	1	c. n.	PERSON
gujaf-57	228	2	2015	DATE
gujaf-57	229	1	nigeria	GPE
gujaf-57	229	2	ghana	GPE
gujaf-57	229	3	1970-2013	DATE
gujaf-57	230	1	asian	NORP
gujaf-57	230	2	167-180	CARDINAL
gujaf-57	230	3	nwanna	ORG
gujaf-57	230	4	i. o.	PERSON
gujaf-57	230	5	g. n.	PERSON
gujaf-57	230	6	2019	DATE
gujaf-57	231	1	nigerian	NORP
gujaf-57	232	1	international journal of economics	ORG
gujaf-57	232	2	4(1	CARDINAL
gujaf-57	232	3	28	CARDINAL
gujaf-57	233	1	odionye	ORG
gujaf-57	233	2	j. c., & uma	PERSON
gujaf-57	233	3	k. e.	PERSON
gujaf-57	233	4	2013	DATE
gujaf-57	234	1	nigeria	GPE
gujaf-57	235	1	european journal of business and	ORG
gujaf-57	235	2	2(1	CARDINAL
gujaf-57	235	3	158 166	CARDINAL
gujaf-57	236	1	s.o.	GPE
gujaf-57	236	2	t.o (2011	ORG
gujaf-57	236	3	nigeria	GPE
gujaf-57	237	1	journal of emerging trends in economics	ORG
gujaf-57	237	2	2(1	CARDINAL
gujaf-57	237	3	18	CARDINAL
gujaf-57	237	4	m. (	PERSON
gujaf-57	237	5	2014	DATE
gujaf-57	238	1	1980-2013	DATE
gujaf-57	239	1	journal of economics and development studies	ORG
gujaf-57	239	2	2(4	CARDINAL
gujaf-57	239	3	203	CARDINAL
gujaf-57	240	1	ubi	ORG
gujaf-57	240	2	p. & inyang	ORG
gujaf-57	240	3	2018	DATE
gujaf-57	241	1	nigeria	GPE
gujaf-57	242	1	international journal of economics	ORG
gujaf-57	242	2	6(5	CARDINAL
gujaf-57	242	3	137150	DATE
gujaf-57	243	1	umeora	GPE
gujaf-57	243	2	c.e.	GPE
gujaf-57	243	3	2013	DATE
gujaf-57	244	1	nigeria	GPE
gujaf-57	244	2	1970	DATE
gujaf-57	244	3	2011	DATE
gujaf-57	244	4	12(6	CARDINAL
gujaf-57	244	5	19	CARDINAL
gujaf-57	245	1	wosowei	PERSON
gujaf-57	245	2	2013	DATE
gujaf-57	246	1	nigeria	GPE
gujaf-57	247	1	arabian	NORP
gujaf-57	247	2	2(9	CARDINAL
gujaf-57	247	3	72	CARDINAL
gujaf-57	248	1	wuyah	PERSON
gujaf-57	248	2	y. t., & amwe	PERSON
gujaf-57	248	3	a. d.	PERSON
gujaf-57	248	4	2015	CARDINAL
gujaf-57	249	1	nigeria	GPE
gujaf-57	250	1	european journal of business and management	ORG
gujaf-57	250	2	7(34	CARDINAL
gujaf-57	250	3	21	CARDINAL