id	sid	eid	entity	type
gujaf-58	1	1	gusau journal of accounting	ORG
gujaf-58	1	2	2	CARDINAL
gujaf-58	1	3	1, april	DATE
gujaf-58	1	4	2021	CARDINAL
gujaf-58	1	5	1	CARDINAL
gujaf-58	1	6	2	CARDINAL
gujaf-58	1	7	1, april	DATE
gujaf-58	1	8	2021	CARDINAL
gujaf-58	1	9	2756-665x	CARDINAL
gujaf-58	1	10	social sciences	ORG
gujaf-58	1	11	federal university gusau	ORG
gujaf-58	1	12	zamfara state	GPE
gujaf-58	1	13	gusau journal of accounting	ORG
gujaf-58	1	14	2	CARDINAL
gujaf-58	1	15	1, april	DATE
gujaf-58	1	16	2021 2	DATE
gujaf-58	1	17	nigerian	NORP
gujaf-58	1	18	samuel shola	PERSON
gujaf-58	1	19	united bank	ORG
gujaf-58	1	20	africa plc	ORG
gujaf-58	2	1	3	CARDINAL
gujaf-58	2	2	yakubu gowon	PERSON
gujaf-58	2	3	kaduna	GPE
gujaf-58	3	1	sammy_nig2003@yahoo.co.uk prof	PERSON
gujaf-58	4	1	nyor terzungwe department of accounting	ORG
gujaf-58	4	2	social sciences nigeria defence	ORG
gujaf-58	4	3	academy kaduna +2348054423022	ORG
gujaf-58	5	1	okpanachi joshua phd department of accounting	PERSON
gujaf-58	5	2	social sciences nigeria defence	ORG
gujaf-58	5	3	academy kaduna	GPE
gujaf-58	5	4	decades	DATE
gujaf-58	7	1	ten	CARDINAL
gujaf-58	7	2	eight years	DATE
gujaf-58	9	1	nigeria	GPE
gujaf-58	10	1	1	CARDINAL
gujaf-58	11	1	nigeria	GPE
gujaf-58	11	2	2006	DATE
gujaf-58	11	3	89	CARDINAL
gujaf-58	11	4	barros	PRODUCT
gujaf-58	11	5	2012	DATE
gujaf-58	12	1	twenty four	CARDINAL
gujaf-58	12	2	24	CARDINAL
gujaf-58	12	3	central bank of nigeria	ORG
gujaf-58	12	4	cbn	ORG
gujaf-58	12	5	7	CARDINAL
gujaf-58	12	6	md/ceos	ORG
gujaf-58	12	7	cbn	ORG
gujaf-58	12	8	2009	DATE
gujaf-58	12	9	the nigeria dmbs	ORG
gujaf-58	12	10	nigerian	NORP
gujaf-58	13	1	mailto:sammy_nig2003@yahoo.co.uk gusau journal of accounting	ORG
gujaf-58	13	2	2	CARDINAL
gujaf-58	13	3	1, april	DATE
gujaf-58	13	4	2021 3	DATE
gujaf-58	14	1	ashenafi	ORG
gujaf-58	14	2	kelifa	PERSON
gujaf-58	14	3	2013	DATE
gujaf-58	14	4	roe	LAW
gujaf-58	15	1	2012b	TIME
gujaf-58	15	2	two	CARDINAL
gujaf-58	16	1	fourteen	CARDINAL
gujaf-58	16	2	14	CARDINAL
gujaf-58	16	3	nigeria	GPE
gujaf-58	17	1	2002	DATE
gujaf-58	17	2	korean	NORP
gujaf-58	17	3	10	CARDINAL
gujaf-58	17	4	tobin‟s	DATE
gujaf-58	17	5	40 percent	PERCENT
gujaf-58	18	1	masoud	PERSON
gujaf-58	18	2	2012	DATE
gujaf-58	18	3	77	CARDINAL
gujaf-58	18	4	the tehran stock exchange	ORG
gujaf-58	19	1	uwuegbu	PERSON
gujaf-58	19	2	2011	DATE
gujaf-58	19	3	nigeria	GPE
gujaf-58	19	4	pearson	ORG
gujaf-58	20	1	nigeria dmbs	LOC
gujaf-58	21	1	nigeria	GPE
gujaf-58	22	1	ho cg	PERSON
gujaf-58	22	2	nigeria	GPE
gujaf-58	23	1	nigeria	GPE
gujaf-58	24	1	nigeria	GPE
gujaf-58	24	2	2009	DATE
gujaf-58	24	3	2007	DATE
gujaf-58	24	4	2009	DATE
gujaf-58	24	5	oladipupo	ORG
gujaf-58	24	6	2010	DATE
gujaf-58	27	1	cbn	ORG
gujaf-58	27	2	sec	ORG
gujaf-58	28	1	gusau journal of accounting	ORG
gujaf-58	28	2	2	CARDINAL
gujaf-58	28	3	1, april	DATE
gujaf-58	28	4	2021 4	DATE
gujaf-58	28	5	nigeria	GPE
gujaf-58	28	6	nigeria	GPE
gujaf-58	28	7	april 3, 2006	DATE
gujaf-58	28	8	eight year	DATE
gujaf-58	28	9	from 2008 to 2015	DATE
gujaf-58	29	1	mayes	PRODUCT
gujaf-58	29	2	halme	PERSON
gujaf-58	29	3	liuksila	PERSON
gujaf-58	29	4	2001	DATE
gujaf-58	31	1	2003	DATE
gujaf-58	32	1	masoud	PERSON
gujaf-58	32	2	2012	DATE
gujaf-58	34	1	the year 2003	DATE
gujaf-58	34	2	sec	ORG
gujaf-58	34	3	nigeria	GPE
gujaf-58	35	1	cbn	ORG
gujaf-58	35	2	2003	DATE
gujaf-58	36	1	2006	DATE
gujaf-58	37	1	2006	DATE
gujaf-58	39	1	2006	DATE
gujaf-58	40	1	cbn	ORG
gujaf-58	40	2	2006	DATE
gujaf-58	42	1	appendix 1	PERSON
gujaf-58	42	2	2006	DATE
gujaf-58	42	3	nigeria	GPE
gujaf-58	43	1	claessens	PERSON
gujaf-58	43	2	yurtoglu	PERSON
gujaf-58	43	3	2012	DATE
gujaf-58	43	4	two	CARDINAL
gujaf-58	44	1	first	ORDINAL
gujaf-58	45	1	second	ORDINAL
gujaf-58	49	1	2007	DATE
gujaf-58	49	2	2008	DATE
gujaf-58	50	1	gusau journal of accounting	ORG
gujaf-58	50	2	2	CARDINAL
gujaf-58	50	3	1, april	DATE
gujaf-58	50	4	2021	CARDINAL
gujaf-58	50	5	one	CARDINAL
gujaf-58	53	1	coleman	PERSON
gujaf-58	53	2	2007	DATE
gujaf-58	55	1	jensen	PERSON
gujaf-58	55	2	1983	DATE
gujaf-58	55	3	two	CARDINAL
gujaf-58	55	4	first	ORDINAL
gujaf-58	55	5	secondly	ORDINAL
gujaf-58	56	1	kirwan	PERSON
gujaf-58	56	2	brenan	PERSON
gujaf-58	56	3	2006	DATE
gujaf-58	57	1	battilossi	PERSON
gujaf-58	57	2	2003	DATE
gujaf-58	58	1	one	CARDINAL
gujaf-58	59	1	three	CARDINAL
gujaf-58	62	1	2012	DATE
gujaf-58	62	2	stakeholders‟	ORG
gujaf-58	64	1	2	CARDINAL
gujaf-58	64	2	1, april	DATE
gujaf-58	64	3	2021 6	CARDINAL
gujaf-58	66	1	al	PERSON
gujaf-58	66	2	2020	DATE
gujaf-58	71	1	2020	DATE
gujaf-58	71	2	two hundred and fifty-two	CARDINAL
gujaf-58	71	3	252	CARDINAL
gujaf-58	71	4	the london stock exchange	ORG
gujaf-58	72	1	five	CARDINAL
gujaf-58	72	2	two	CARDINAL
gujaf-58	74	1	kowalewski	PERSON
gujaf-58	74	2	2012	DATE
gujaf-58	74	3	yearly	DATE
gujaf-58	74	4	polish	NORP
gujaf-58	74	5	the years 1999–2010	DATE
gujaf-58	75	1	two	CARDINAL
gujaf-58	76	1	monthly	DATE
gujaf-58	76	2	polish	NORP
gujaf-58	77	1	second	ORDINAL
gujaf-58	79	1	ordinary least square	QUANTITY
gujaf-58	79	2	polish	NORP
gujaf-58	80	1	ashenafi	ORG
gujaf-58	80	2	kelifa	PERSON
gujaf-58	80	3	2013	DATE
gujaf-58	81	1	a period of 2005 to 2011	DATE
gujaf-58	85	1	2	CARDINAL
gujaf-58	85	2	1, april,	DATE
gujaf-58	85	3	2021 7	DATE
gujaf-58	85	4	ethiopia	GPE
gujaf-58	86	1	one	CARDINAL
gujaf-58	86	2	2013	DATE
gujaf-58	86	3	nigeria	GPE
gujaf-58	87	1	2012b	TIME
gujaf-58	87	2	nigeria	GPE
gujaf-58	88	1	fourteen	CARDINAL
gujaf-58	88	2	14	CARDINAL
gujaf-58	88	3	twenty-one	CARDINAL
gujaf-58	88	4	21	CARDINAL
gujaf-58	88	5	the nigerian stock exchange	ORG
gujaf-58	91	1	linear	ORG
gujaf-58	91	2	nigeria	GPE
gujaf-58	92	1	two	CARDINAL
gujaf-58	93	1	abu and anyanwu	PERSON
gujaf-58	94	1	2011	DATE
gujaf-58	94	2	nigerian	NORP
gujaf-58	95	1	nigerian	NORP
gujaf-58	95	2	dmbs	ORG
gujaf-58	95	3	2002-2006	DATE
gujaf-58	96	1	twenty-four	CARDINAL
gujaf-58	96	2	cbn	ORG
gujaf-58	98	1	2006	DATE
gujaf-58	98	2	2003	DATE
gujaf-58	99	1	2003	DATE
gujaf-58	99	2	2006	DATE
gujaf-58	101	1	gusau journal of accounting	ORG
gujaf-58	101	2	2	CARDINAL
gujaf-58	101	3	1, april	DATE
gujaf-58	101	4	2021 8	DATE
gujaf-58	102	1	3	CARDINAL
gujaf-58	102	2	21	CARDINAL
gujaf-58	102	3	nigeria	GPE
gujaf-58	102	4	the nigeria stock exchange	ORG
gujaf-58	102	5	31	CARDINAL
gujaf-58	102	6	december 2015	DATE
gujaf-58	103	1	ten	CARDINAL
gujaf-58	103	2	three	CARDINAL
gujaf-58	104	1	2006	DATE
gujaf-58	104	2	31	CARDINAL
gujaf-58	104	3	december 2013	DATE
gujaf-58	105	1	2005	DATE
gujaf-58	105	2	2009	DATE
gujaf-58	106	1	years	DATE
gujaf-58	107	1	10	CARDINAL
gujaf-58	107	2	21	CARDINAL
gujaf-58	107	3	42.8%	PERCENT
gujaf-58	107	4	30%	PERCENT
gujaf-58	107	5	2006	DATE
gujaf-58	107	6	2011	DATE
gujaf-58	108	1	annual	DATE
gujaf-58	108	2	2008	DATE
gujaf-58	109	1	cbn	ORG
gujaf-58	112	1	roe	PERSON
gujaf-58	112	2	bpa	ORG
gujaf-58	112	3	etp	PERSON
gujaf-58	112	4	aci	PERSON
gujaf-58	112	5	rmg	CARDINAL
gujaf-58	113	1	bdp	ORG
gujaf-58	113	2	pit+εit	GPE
gujaf-58	115	1	etp	ORG
gujaf-58	115	2	aci = audit committee	ORG
gujaf-58	116	1	aci =	PERSON
gujaf-58	116	2	rmg =	PERSON
gujaf-58	116	3	n.log of the year end	DATE
gujaf-58	116	4	bdp = bank	ORG
gujaf-58	118	1	year	DATE
gujaf-58	118	2	first	ORDINAL
gujaf-58	118	3	zero	CARDINAL
gujaf-58	119	1	roe	ORG
gujaf-58	121	1	gusau journal of accounting	ORG
gujaf-58	121	2	2	CARDINAL
gujaf-58	121	3	1, april	DATE
gujaf-58	121	4	2021 9	DATE
gujaf-58	121	5	2007	DATE
gujaf-58	121	6	2008	DATE
gujaf-58	121	7	roe	PRODUCT
gujaf-58	122	1	2006	DATE
gujaf-58	122	2	2	CARDINAL
gujaf-58	122	3	2	CARDINAL
gujaf-58	122	4	2006	DATE
gujaf-58	123	1	cbn	ORG
gujaf-58	123	2	2006	DATE
gujaf-58	125	1	al	ORG
gujaf-58	125	2	2017	CARDINAL
gujaf-58	125	3	4	CARDINAL
gujaf-58	125	4	3	CARDINAL
gujaf-58	126	1	max	PERSON
gujaf-58	127	1	roe 80 -.16 1.18	LAW
gujaf-58	127	2	.1307	GPE
gujaf-58	128	1	3.720 .269 20.436	QUANTITY
gujaf-58	128	2	80	CARDINAL
gujaf-58	128	3	1.00	CARDINAL
gujaf-58	130	1	.532	CARDINAL
gujaf-58	130	2	80	CARDINAL
gujaf-58	131	1	80	CARDINAL
gujaf-58	131	2	1.00	CARDINAL
gujaf-58	131	3	.257	CARDINAL
gujaf-58	131	4	80	CARDINAL
gujaf-58	131	5	1.00	CARDINAL
gujaf-58	131	6	.5875 .49539	GPE
gujaf-58	132	1	.269	DATE
gujaf-58	133	1	.532	CARDINAL
gujaf-58	133	2	80	CARDINAL
gujaf-58	133	3	1.00	CARDINAL
gujaf-58	134	1	.269	CARDINAL
gujaf-58	134	2	aci 80 .40 1.00	ORG
gujaf-58	135	1	80	CARDINAL
gujaf-58	135	2	1.00	CARDINAL
gujaf-58	138	1	.269	CARDINAL
gujaf-58	138	2	80	CARDINAL
gujaf-58	138	3	1.00	CARDINAL
gujaf-58	138	4	.269	PRODUCT
gujaf-58	138	5	.532	CARDINAL
gujaf-58	138	6	80	CARDINAL
gujaf-58	138	7	spss s/n	PRODUCT
gujaf-58	138	8	1	CARDINAL
gujaf-58	138	9	2	CARDINAL
gujaf-58	138	10	3	CARDINAL
gujaf-58	138	11	4	CARDINAL
gujaf-58	138	12	10%	PERCENT
gujaf-58	138	13	46	CARDINAL
gujaf-58	138	14	cbn	ORG
gujaf-58	138	15	6	CARDINAL
gujaf-58	138	16	aci risk management	ORG
gujaf-58	138	17	2	CARDINAL
gujaf-58	138	18	1, april	DATE
gujaf-58	138	19	2021 10	DATE
gujaf-58	138	20	3	CARDINAL
gujaf-58	138	21	roe	PRODUCT
gujaf-58	138	22	13%	PERCENT
gujaf-58	138	23	the years	DATE
gujaf-58	139	1	86%	PERCENT
gujaf-58	139	2	2006	DATE
gujaf-58	141	1	60%	PERCENT
gujaf-58	142	1	44%	PERCENT
gujaf-58	142	2	2006	DATE
gujaf-58	142	3	the years	DATE
gujaf-58	143	1	59%	PERCENT
gujaf-58	144	1	2006	DATE
gujaf-58	145	1	56%	PERCENT
gujaf-58	146	1	aci	ORG
gujaf-58	146	2	96%	PERCENT
gujaf-58	147	1	92%	PERCENT
gujaf-58	147	2	code‟s	NORP
gujaf-58	149	1	58%	PERCENT
gujaf-58	150	1	35%	PERCENT
gujaf-58	150	2	only 35%	PERCENT
gujaf-58	152	1	4	CARDINAL
gujaf-58	154	1	.228	CARDINAL
gujaf-58	154	2	.273	PRODUCT
gujaf-58	154	3	.170 1.485	CARDINAL
gujaf-58	154	4	.262 .143	PERSON
gujaf-58	154	5	1.832	CARDINAL
gujaf-58	157	1	.027	CARDINAL
gujaf-58	157	2	.380 tdd	PERSON
gujaf-58	157	3	2	CARDINAL
gujaf-58	157	4	1, april	DATE
gujaf-58	157	5	2021	CARDINAL
gujaf-58	157	6	.905 rmg -.063 .046	PERSON
gujaf-58	158	1	.177	CARDINAL
gujaf-58	160	1	bdp	ORG
gujaf-58	160	2	.035	CARDINAL
gujaf-58	160	3	.933	CARDINAL
gujaf-58	160	4	0.493	CARDINAL
gujaf-58	160	5	0.245	CARDINAL
gujaf-58	160	6	0.145	CARDINAL
gujaf-58	160	7	2.491	CARDINAL
gujaf-58	160	8	0.116	CARDINAL
gujaf-58	160	9	only 25%	PERCENT
gujaf-58	160	10	2	CARDINAL
gujaf-58	161	1	75%	PERCENT
gujaf-58	162	1	2	CARDINAL
gujaf-58	162	2	0.228+0.422mgq+0.262bcz-0.048bpa-0.024etp-0.045tdd	MONEY
gujaf-58	163	1	roe	PRODUCT
gujaf-58	164	1	etp	PERSON
gujaf-58	164	2	aci	PERSON
gujaf-58	164	3	rmg	ORG
gujaf-58	165	1	2	CARDINAL
gujaf-58	165	2	nigeria	GPE
gujaf-58	166	1	12%	PERCENT
gujaf-58	166	2	5%	PERCENT
gujaf-58	166	3	chapter three	LAW
gujaf-58	168	1	kelifa	PERSON
gujaf-58	168	2	2013	DATE
gujaf-58	168	3	ethiopian	NORP
gujaf-58	170	1	nigeria	GPE
gujaf-58	171	1	owners‟	GPE
gujaf-58	171	2	2006	DATE
gujaf-58	172	1	2006	DATE
gujaf-58	172	2	nigeria	GPE
gujaf-58	173	1	gusau journal of accounting	ORG
gujaf-58	173	2	2	CARDINAL
gujaf-58	173	3	1, april	DATE
gujaf-58	173	4	2021 12	DATE
gujaf-58	173	5	etp	PERSON
gujaf-58	173	6	aci	PERSON
gujaf-58	173	7	rmg	CARDINAL
gujaf-58	173	8	the years	DATE
gujaf-58	175	1	5.2	CARDINAL
gujaf-58	176	1	nigeria	GPE
gujaf-58	177	1	s.b and fagbemi	PERSON
gujaf-58	177	2	o.t.	GPE
gujaf-58	177	3	2010	DATE
gujaf-58	177	4	nigeria	GPE
gujaf-58	178	1	international journal of business and	ORG
gujaf-58	178	2	5(5	CARDINAL
gujaf-58	179	1	b. f.	PERSON
gujaf-58	179	2	kelifa	GPE
gujaf-58	179	3	s. k. and yodit	PERSON
gujaf-58	179	4	k. w.	PERSON
gujaf-58	179	5	2013	DATE
gujaf-58	181	1	1(1	CARDINAL
gujaf-58	182	1	19	CARDINAL
gujaf-58	183	1	10.11648	CARDINAL
gujaf-58	183	2	m.	PERSON
gujaf-58	183	3	2012	DATE
gujaf-58	183	4	nigeria	GPE
gujaf-58	183	5	2000 2010	DATE
gujaf-58	185	1	brunel university	ORG
gujaf-58	185	2	london	GPE
gujaf-58	187	1	s.	PERSON
gujaf-58	187	2	2003	DATE
gujaf-58	187	3	italian	NORP
gujaf-58	187	4	1914-1933	DATE
gujaf-58	187	5	03-07	DATE
gujaf-58	188	1	carlos iii de madrid	PERSON
gujaf-58	189	1	spain	GPE
gujaf-58	190	1	0n	CARDINAL
gujaf-58	190	2	10-04-2014	CARDINAL
gujaf-58	190	3	jang, h.	ORG
gujaf-58	190	4	kim	PERSON
gujaf-58	190	5	w.	PERSON
gujaf-58	190	6	2002	DATE
gujaf-58	191	1	korea	GPE
gujaf-58	191	2	journal of law, economics, & organization	ORG
gujaf-58	191	3	22	CARDINAL
gujaf-58	192	1	2	CARDINAL
gujaf-58	193	1	366	CARDINAL
gujaf-58	194	1	cadbury a.	PERSON
gujaf-58	194	2	1992	DATE
gujaf-58	195	1	london	GPE
gujaf-58	196	1	04-03-2014	CARDINAL
gujaf-58	196	2	www.ecgi.org/codes/documents/cadbury.pdf central bank of nigeria	ORG
gujaf-58	196	3	cbn	ORG
gujaf-58	196	4	2003	DATE
gujaf-58	197	1	nigeria	GPE
gujaf-58	199	1	abuja, nigeria	GPE
gujaf-58	200	1	cbn	ORG
gujaf-58	200	2	2005	DATE
gujaf-58	201	1	annual	DATE
gujaf-58	201	2	the year ended 31 december, 2005	DATE
gujaf-58	202	1	nigeria	GPE
gujaf-58	203	1	peterside committee	ORG
gujaf-58	204	1	http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf gusau journal	PERSON
gujaf-58	204	2	2	CARDINAL
gujaf-58	204	3	1, april	DATE
gujaf-58	204	4	2021 13	DATE
gujaf-58	204	5	cbn	ORG
gujaf-58	204	6	2010	DATE
gujaf-58	206	1	abuja	PERSON
gujaf-58	208	1	1	CARDINAL
gujaf-58	209	1	31-50	CARDINAL
gujaf-58	210	1	claessens	PERSON
gujaf-58	210	2	s.	PERSON
gujaf-58	210	3	yurtoglu	PERSON
gujaf-58	210	4	b.	PERSON
gujaf-58	210	5	2012	DATE
gujaf-58	210	6	ifc	ORG
gujaf-58	211	1	washington d.c.	GPE
gujaf-58	211	2	25	CARDINAL
gujaf-58	212	1	mod coleman a.k	PERSON
gujaf-58	213	1	2007	DATE
gujaf-58	213	2	africa	LOC
gujaf-58	215	1	university of ghana business school	ORG
gujaf-58	215	2	legon	GPE
gujaf-58	216	1	4-04-2014	CARDINAL
gujaf-58	217	1	cullen	PERSON
gujaf-58	217	2	kirwan	PERSON
gujaf-58	217	3	c.	PERSON
gujaf-58	217	4	brennan	PERSON
gujaf-58	217	5	2006	DATE
gujaf-58	217	6	20th	ORDINAL
gujaf-58	217	7	annual	DATE
gujaf-58	217	8	the irish accounting & finance association	ORG
gujaf-58	217	9	institute of technology	ORG
gujaf-58	218	1	tralee	ORG
gujaf-58	219	1	10-11	CARDINAL
gujaf-58	220	1	damodaran	PERSON
gujaf-58	220	2	2007	DATE
gujaf-58	220	3	roc	GPE
gujaf-58	222	1	26	CARDINAL
gujaf-58	222	2	http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasures	DATE
gujaf-58	223	1	pdf	ORG
gujaf-58	223	2	s.	GPE
gujaf-58	223	3	beb, a.	ORG
gujaf-58	224	1	2017	CARDINAL
gujaf-58	225	1	nigeria dmbs	ORG
gujaf-58	226	1	nigerian journal of management technology	ORG
gujaf-58	227	1	atbu bauchi	PERSON
gujaf-58	227	2	20061676	DATE
gujaf-58	229	1	148	CARDINAL
gujaf-58	229	2	r.	NORP
gujaf-58	229	3	masoud	GPE
gujaf-58	229	4	j.	PERSON
gujaf-58	229	5	2012	DATE
gujaf-58	231	1	3(10	CARDINAL
gujaf-58	232	1	fema,2009:5	NORP
gujaf-58	233	1	30	CARDINAL
gujaf-58	233	2	2011	DATE
gujaf-58	234	1	nigeria	NORP
gujaf-58	234	2	three	CARDINAL
gujaf-58	236	1	6	CARDINAL
gujaf-58	236	2	august, 2011	DATE
gujaf-58	237	1	abuja.	ORG
gujaf-58	238	1	jensen m.c	PERSON
gujaf-58	238	2	fama	GPE
gujaf-58	238	3	e.f.	GPE
gujaf-58	238	4	1983	DATE
gujaf-58	238	5	26	CARDINAL
gujaf-58	238	6	2	CARDINAL
gujaf-58	239	1	301	CARDINAL
gujaf-58	239	2	2006	DATE
gujaf-58	239	3	nigerian	NORP
gujaf-58	239	4	2003	DATE
gujaf-58	239	5	nigeria	GPE
gujaf-58	240	1	bayero university kano	ORG
gujaf-58	240	2	nigeria	GPE
gujaf-58	240	3	kowalewski	PERSON
gujaf-58	240	4	2012	DATE
gujaf-58	241	1	6(1	CARDINAL
gujaf-58	242	1	14-44	DATE
gujaf-58	243	1	31/3/2014	DATE
gujaf-58	244	1	kyere	PERSON
gujaf-58	244	2	m.	PERSON
gujaf-58	244	3	m. (2020	PERSON
gujaf-58	245	1	uk	GPE
gujaf-58	246	1	july 2020	DATE
gujaf-58	246	2	liuksila	PERSON
gujaf-58	246	3	2001	DATE
gujaf-58	247	1	palgrave macmillan	ORG
gujaf-58	248	1	new york	GPE
gujaf-58	248	2	91	CARDINAL
gujaf-58	249	1	http://www.gcgf.org/.../kyereboah-coleman%2b	NORP
gujaf-58	249	2	2	CARDINAL
gujaf-58	249	3	1, april	DATE
gujaf-58	249	4	2021	CARDINAL
gujaf-58	249	5	14 mmadu	QUANTITY
gujaf-58	249	6	r.	PERSON
gujaf-58	249	7	2013	DATE
gujaf-58	249	8	nigeria	GPE
gujaf-58	250	1	african	NORP
gujaf-58	252	1	3	CARDINAL
gujaf-58	253	1	83109	CARDINAL
gujaf-58	253	2	o.m.	GPE
gujaf-58	253	3	f.k.	GPE
gujaf-58	253	4	2012	DATE
gujaf-58	253	5	nigeria international journal of economics	ORG
gujaf-58	254	1	81-96	CARDINAL
gujaf-58	254	2	03-03-2014	CARDINAL
gujaf-58	254	3	e. j.	PERSON
gujaf-58	254	4	abu, s. and anyanwu	ORG
gujaf-58	254	5	g. i.	PERSON
gujaf-58	254	6	2011	DATE
gujaf-58	254	7	nigerian	NORP
gujaf-58	255	1	indian	NORP
gujaf-58	255	2	4)2	CARDINAL
gujaf-58	255	3	15	CARDINAL
gujaf-58	255	4	29	CARDINAL
gujaf-58	255	5	l.u.	GPE
gujaf-58	255	6	olokoyo	PERSON
gujaf-58	255	7	f.	PERSON
gujaf-58	255	8	j.i.	GPE
gujaf-58	255	9	f.	PERSON
gujaf-58	255	10	r.	NORP
gujaf-58	255	11	2020	DATE
gujaf-58	256	1	nigeria	GPE
gujaf-58	257	1	15(3	CARDINAL
gujaf-58	257	2	55	CARDINAL
gujaf-58	257	3	j. (2011	GPE
gujaf-58	258	1	nigeria	GPE
gujaf-58	259	1	phd dissertation	PERSON
gujaf-58	259	2	nigeria defence academy	ORG
gujaf-58	259	3	kaduna oladipupo	GPE
gujaf-58	259	4	2010	DATE
gujaf-58	259	5	nigerian	NORP
gujaf-58	261	1	4(2	CARDINAL
gujaf-58	263	1	10.3923	CARDINAL
gujaf-58	263	2	ibm	ORG
gujaf-58	263	3	2012	DATE
gujaf-58	264	1	journal of communication	ORG
gujaf-58	264	2	3(1	CARDINAL
gujaf-58	265	1	1-16	CARDINAL
gujaf-58	266	1	2-0402014	DATE
gujaf-58	266	2	www.krepublishers.com/...journals/...1...1.../jc-03-1-001-12-039oso-lab.pdf petersen	ORG
gujaf-58	266	3	m.	PERSON
gujaf-58	266	4	i.	PERSON
gujaf-58	266	5	2008	DATE
gujaf-58	266	6	roe	PRODUCT
gujaf-58	267	1	the world congress	ORG
gujaf-58	267	2	2	CARDINAL
gujaf-58	268	1	260302014	DATE
gujaf-58	268	2	nigeria	GPE
gujaf-58	269	1	phd	PERSON
gujaf-58	270	1	covenant university	ORG
gujaf-58	271	1	03-03-2014	CARDINAL
gujaf-58	272	1	2010	DATE
gujaf-58	272	2	cadbury	ORG
gujaf-58	272	3	atedo peterside	PERSON
gujaf-58	274	1	27-.2-2.14	CARDINAL
gujaf-58	274	2	2011	DATE
gujaf-58	275	1	n.(2011	ORG
gujaf-58	276	1	nigeria	NORP
gujaf-58	276	2	three	CARDINAL
gujaf-58	276	3	nigeria	GPE
gujaf-58	277	1	6	CARDINAL
gujaf-58	277	2	august, 2011	DATE
gujaf-58	278	1	abuja.	ORG
gujaf-58	279	1	nigeria http://www.sachajournals.com/	NORP
gujaf-58	279	2	http://connection.ebscohost.com/c/articles/79242251/impact http://dx.doi.org/10.21511/bbs.15(3).2020.06	PERSON
gujaf-58	280	1	2	CARDINAL
gujaf-58	280	2	1, april	DATE
gujaf-58	280	3	2021 15	DATE