id	sid	eid	entity	type
gujaf-59	1	1	gusau journal of accounting	ORG
gujaf-59	1	2	2	CARDINAL
gujaf-59	1	3	1, april	DATE
gujaf-59	1	4	2021	CARDINAL
gujaf-59	1	5	1	CARDINAL
gujaf-59	1	6	2	CARDINAL
gujaf-59	1	7	1, april	DATE
gujaf-59	1	8	2021	CARDINAL
gujaf-59	1	9	2756-665x	CARDINAL
gujaf-59	1	10	social sciences	ORG
gujaf-59	1	11	federal university gusau	ORG
gujaf-59	1	12	zamfara state	GPE
gujaf-59	1	13	gusau journal of accounting	ORG
gujaf-59	1	14	2	CARDINAL
gujaf-59	1	15	1, april	DATE
gujaf-59	1	16	2021 2	CARDINAL
gujaf-59	1	17	nigeria	GPE
gujaf-59	1	18	jibril ramalan department of business administration	ORG
gujaf-59	1	19	bayero university kano	ORG
gujaf-59	1	20	nigeria	GPE
gujaf-59	2	1	jibrilramalan@gmail.com	ORG
gujaf-59	3	1	aminu k. kurfi	PERSON
gujaf-59	4	1	aminu m. bello	PERSON
gujaf-59	4	2	nigeria	GPE
gujaf-59	5	1	15	CARDINAL
gujaf-59	5	2	nigeria stock exchange	ORG
gujaf-59	5	3	2009–2018	CARDINAL
gujaf-59	9	1	nigeria	GPE
gujaf-59	10	1	nigeria	GPE
gujaf-59	12	1	sec	ORG
gujaf-59	13	1	1	CARDINAL
gujaf-59	15	1	section 331	LAW
gujaf-59	15	2	1990	DATE
gujaf-59	15	3	2004	DATE
gujaf-59	15	4	nigeria	GPE
gujaf-59	17	1	hassan 2014	ORG
gujaf-59	19	1	gusau journal of accounting	ORG
gujaf-59	19	2	2	CARDINAL
gujaf-59	19	3	1, april	DATE
gujaf-59	19	4	2021 3	DATE
gujaf-59	19	5	companies‟	GPE
gujaf-59	19	6	cooke	ORG
gujaf-59	19	7	1989	DATE
gujaf-59	22	1	stakeholders‟	ORG
gujaf-59	24	1	yearly	DATE
gujaf-59	25	1	yearly	DATE
gujaf-59	25	2	2011	DATE
gujaf-59	26	1	annual	DATE
gujaf-59	27	1	yearly	DATE
gujaf-59	27	2	khan	GPE
gujaf-59	27	3	abbas	GPE
gujaf-59	27	4	& saeed	PERSON
gujaf-59	27	5	2013	DATE
gujaf-59	29	1	jensen & mecklen	ORG
gujaf-59	29	2	1976	DATE
gujaf-59	30	1	emron	ORG
gujaf-59	30	2	worldcom	ORG
gujaf-59	30	3	cadbury nigeria plc	ORG
gujaf-59	30	4	nigeria textiles mills plc	ORG
gujaf-59	30	5	nigeria	GPE
gujaf-59	31	1	annual	DATE
gujaf-59	32	1	2014	DATE
gujaf-59	34	1	monday & nancy 2016 & abdulrauf	DATE
gujaf-59	34	2	2017	DATE
gujaf-59	35	1	ogwe	GPE
gujaf-59	35	2	2014	DATE
gujaf-59	35	3	2015	DATE
gujaf-59	35	4	mangala & isha 2017	ORG
gujaf-59	35	5	nigeria	GPE
gujaf-59	35	6	yusuf	PERSON
gujaf-59	35	7	2018	DATE
gujaf-59	37	1	un	ORG
gujaf-59	38	1	nigeria	GPE
gujaf-59	39	1	nigeria	GPE
gujaf-59	40	1	2	CARDINAL
gujaf-59	40	2	1, april	DATE
gujaf-59	40	3	2021 4	DATE
gujaf-59	40	4	nigeria	GPE
gujaf-59	41	1	annual	DATE
gujaf-59	41	2	carmona & trombetta	ORG
gujaf-59	41	3	2010	DATE
gujaf-59	42	1	yearly	DATE
gujaf-59	42	2	robert & gray,	ORG
gujaf-59	42	3	1995	DATE
gujaf-59	43	1	2016	CARDINAL
gujaf-59	45	1	ogwe	GPE
gujaf-59	45	2	2014	DATE
gujaf-59	47	1	cooke	ORG
gujaf-59	47	2	1989	DATE
gujaf-59	51	1	1992	DATE
gujaf-59	54	1	2001	DATE
gujaf-59	54	2	years	DATE
gujaf-59	55	1	years	DATE
gujaf-59	56	1	years	DATE
gujaf-59	56	2	2	CARDINAL
gujaf-59	56	3	1, april	DATE
gujaf-59	56	4	2021 5	DATE
gujaf-59	57	1	tahidurrahman	PERSON
gujaf-59	57	2	mainuddin	PERSON
gujaf-59	57	3	2016	DATE
gujaf-59	57	4	sec	ORG
gujaf-59	59	1	gitzmann, 2008 & pickering	ORG
gujaf-59	59	2	2011	DATE
gujaf-59	61	1	2006	DATE
gujaf-59	62	1	it‟s	GPE
gujaf-59	63	1	robert	PERSON
gujaf-59	63	2	2012	DATE
gujaf-59	63	3	owners‟	GPE
gujaf-59	67	1	ogwe	GPE
gujaf-59	67	2	2014	DATE
gujaf-59	69	1	1988	DATE
gujaf-59	72	1	two	CARDINAL
gujaf-59	77	1	2006	DATE
gujaf-59	79	1	gusau journal of accounting	ORG
gujaf-59	79	2	2	CARDINAL
gujaf-59	79	3	1, april	DATE
gujaf-59	79	4	2021	CARDINAL
gujaf-59	79	5	2010	DATE
gujaf-59	81	1	tahirdurrahman & mainuddeen	ORG
gujaf-59	81	2	2016	DATE
gujaf-59	82	1	2006	DATE
gujaf-59	84	1	2014	DATE
gujaf-59	88	1	binyo	PERSON
gujaf-59	88	2	aregbeshola	ORG
gujaf-59	88	3	2014	DATE
gujaf-59	90	1	2.1	CARDINAL
gujaf-59	90	2	2017	CARDINAL
gujaf-59	90	3	dhaka stock exchange	ORG
gujaf-59	90	4	dse	ORG
gujaf-59	90	5	the period of	DATE
gujaf-59	90	6	five years	DATE
gujaf-59	90	7	2007 to 2011	DATE
gujaf-59	91	1	106	CARDINAL
gujaf-59	91	2	dse	ORG
gujaf-59	92	1	pearson correlation analysis	ORG
gujaf-59	95	1	only five years	DATE
gujaf-59	96	1	2011	DATE
gujaf-59	96	2	2017	CARDINAL
gujaf-59	96	3	2016	CARDINAL
gujaf-59	97	1	2017	CARDINAL
gujaf-59	97	2	malaysian	NORP
gujaf-59	97	3	2012-2015	DATE
gujaf-59	98	1	ols	ORG
gujaf-59	99	1	malaysian	NORP
gujaf-59	100	1	malaysian	NORP
gujaf-59	101	1	2017	CARDINAL
gujaf-59	101	2	nigeria	GPE
gujaf-59	101	3	20122014	DATE
gujaf-59	102	1	60	CARDINAL
gujaf-59	102	2	the nigerian stock exchange	ORG
gujaf-59	102	3	the gusau journal of accounting	ORG
gujaf-59	102	4	2	CARDINAL
gujaf-59	102	5	1, april	DATE
gujaf-59	102	6	2021 7	DATE
gujaf-59	102	7	nigerian	NORP
gujaf-59	104	1	nigeria	GPE
gujaf-59	105	1	nigeria	GPE
gujaf-59	106	1	filsaraei	GPE
gujaf-59	106	2	2016	DATE
gujaf-59	106	3	254	CARDINAL
gujaf-59	106	4	the tehran stock exchange	ORG
gujaf-59	107	1	one	CARDINAL
gujaf-59	107	2	anova	ORG
gujaf-59	110	1	tehran stock exchange	ORG
gujaf-59	112	1	2017	CARDINAL
gujaf-59	112	2	india	GPE
gujaf-59	112	3	the period of six years	DATE
gujaf-59	112	4	2008-2014	DATE
gujaf-59	114	1	india	GPE
gujaf-59	117	1	2.2	CARDINAL
gujaf-59	118	1	2011	DATE
gujaf-59	122	1	first	ORDINAL
gujaf-59	122	2	three	CARDINAL
gujaf-59	124	1	2	CARDINAL
gujaf-59	124	2	1, april	DATE
gujaf-59	124	3	2021 8	DATE
gujaf-59	131	1	watts	ORG
gujaf-59	131	2	1990	DATE
gujaf-59	133	1	three	CARDINAL
gujaf-59	133	2	hassan & bello 2013	ORG
gujaf-59	136	1	3	CARDINAL
gujaf-59	136	2	annual	DATE
gujaf-59	137	1	20	CARDINAL
gujaf-59	137	2	the nigerian stock exchange	ORG
gujaf-59	137	3	31st december 2018	DATE
gujaf-59	138	1	15	CARDINAL
gujaf-59	138	2	20	CARDINAL
gujaf-59	140	1	less than 10	CARDINAL
gujaf-59	140	2	gujurati &	ORG
gujaf-59	140	3	2009	DATE
gujaf-59	141	1	1	CARDINAL
gujaf-59	141	2	0.25	CARDINAL
gujaf-59	141	3	0.62	CARDINAL
gujaf-59	141	4	above 5%	PERCENT
gujaf-59	142	1	gusau journal of accounting	ORG
gujaf-59	142	2	2	CARDINAL
gujaf-59	142	3	1, april	DATE
gujaf-59	142	4	2021 9	DATE
gujaf-59	142	5	1	CARDINAL
gujaf-59	142	6	1	CARDINAL
gujaf-59	144	1	cooke	PERSON
gujaf-59	144	2	1989	DATE
gujaf-59	144	3	ibrahim	PERSON
gujaf-59	144	4	2014	DATE
gujaf-59	144	5	2015	CARDINAL
gujaf-59	145	1	churumathi & ramesh	ORG
gujaf-59	145	2	2015	DATE
gujaf-59	145	3	abeywardana & panditharathma	ORG
gujaf-59	145	4	2016	CARDINAL
gujaf-59	145	5	das (2017	ORG
gujaf-59	145	6	years	DATE
gujaf-59	145	7	2018	DATE
gujaf-59	145	8	das (	ORG
gujaf-59	145	9	2017	CARDINAL
gujaf-59	145	10	abeywardana &	ORG
gujaf-59	145	11	2016	CARDINAL
gujaf-59	145	12	hawashe(2013);bhayani(2012	ORG
gujaf-59	145	13	rabiu & ibrahim	ORG
gujaf-59	145	14	2017	CARDINAL
gujaf-59	145	15	ogwe	PERSON
gujaf-59	145	16	2014	DATE
gujaf-59	145	17	balgacem &	ORG
gujaf-59	145	18	2014	DATE
gujaf-59	145	19	monday	DATE
gujaf-59	145	20	nancy	PERSON
gujaf-59	145	21	2016	CARDINAL
gujaf-59	145	22	alfraih & almutawa	ORG
gujaf-59	145	23	2014	DATE
gujaf-59	145	24	2015	CARDINAL
gujaf-59	145	25	das (2017	ORG
gujaf-59	145	26	muhammad	PERSON
gujaf-59	145	27	2013	DATE
gujaf-59	145	28	2016	DATE
gujaf-59	145	29	yusuf	PERSON
gujaf-59	145	30	2018	DATE
gujaf-59	145	31	2019 4	DATE
gujaf-59	145	32	2	CARDINAL
gujaf-59	145	33	0.011 1.49	CARDINAL
gujaf-59	145	34	0.014	CARDINAL
gujaf-59	145	35	10.34	CARDINAL
gujaf-59	145	36	0.062	CARDINAL
gujaf-59	145	37	2.23	CARDINAL
gujaf-59	145	38	0.003 0.02	CARDINAL
gujaf-59	145	39	0.037 0.71	CARDINAL
gujaf-59	145	40	0.477	CARDINAL
gujaf-59	145	41	37.93	CARDINAL
gujaf-59	146	1	15	CARDINAL
gujaf-59	146	2	5%	PERCENT
gujaf-59	146	3	1%	PERCENT
gujaf-59	146	4	4.0	CARDINAL
gujaf-59	146	5	0.011	CARDINAL
gujaf-59	146	6	0.140	CARDINAL
gujaf-59	147	1	2	CARDINAL
gujaf-59	147	2	1, april	DATE
gujaf-59	147	3	2021 10	DATE
gujaf-59	148	1	it‟s	GPE
gujaf-59	149	1	murucia & santos	ORG
gujaf-59	149	2	2012	DATE
gujaf-59	149	3	belgacem &	ORG
gujaf-59	149	4	2014	DATE
gujaf-59	149	5	ibrahim	PERSON
gujaf-59	149	6	2014	DATE
gujaf-59	150	1	ogwe	GPE
gujaf-59	150	2	2014	DATE
gujaf-59	150	3	2017	CARDINAL
gujaf-59	150	4	2018	DATE
gujaf-59	150	5	yusuf	PERSON
gujaf-59	150	6	2018	DATE
gujaf-59	150	7	2019	DATE
gujaf-59	151	1	0.014	CARDINAL
gujaf-59	151	2	1%	PERCENT
gujaf-59	152	1	nigeria	GPE
gujaf-59	154	1	hawashe	PERSON
gujaf-59	154	2	2013	DATE
gujaf-59	154	3	ibrahim	PERSON
gujaf-59	154	4	2017	DATE
gujaf-59	154	5	2014	DATE
gujaf-59	155	1	2019	DATE
gujaf-59	155	2	bhayani	PERSON
gujaf-59	155	3	2012	DATE
gujaf-59	155	4	hossain	PERSON
gujaf-59	155	5	2009	DATE
gujaf-59	156	1	0.062	CARDINAL
gujaf-59	156	2	0.027	CARDINAL
gujaf-59	156	3	5%	PERCENT
gujaf-59	158	1	5%	PERCENT
gujaf-59	158	2	0.062	CARDINAL
gujaf-59	160	1	ogwe	GPE
gujaf-59	160	2	2014	DATE
gujaf-59	160	3	2015	DATE
gujaf-59	160	4	anderson	PERSON
gujaf-59	161	1	juhmani	PERSON
gujaf-59	161	2	2013	DATE
gujaf-59	161	3	elfaky	PERSON
gujaf-59	161	4	2017	CARDINAL
gujaf-59	161	5	2019	DATE
gujaf-59	162	1	0.003	CARDINAL
gujaf-59	162	2	.987	DATE
gujaf-59	165	1	balgacem &	ORG
gujaf-59	165	2	2014	DATE
gujaf-59	165	3	monday	DATE
gujaf-59	165	4	2016	DATE
gujaf-59	165	5	ibrahim	PERSON
gujaf-59	165	6	2014	DATE
gujaf-59	166	1	2016	CARDINAL
gujaf-59	166	2	khan	GPE
gujaf-59	166	3	abbas	PERSON
gujaf-59	166	4	saeed	PERSON
gujaf-59	166	5	2013	DATE
gujaf-59	166	6	ogwe	PERSON
gujaf-59	166	7	2014	DATE
gujaf-59	166	8	2014	DATE
gujaf-59	167	1	0.894	CARDINAL
gujaf-59	170	1	yusuf (2018	ORG
gujaf-59	170	2	2015	CARDINAL
gujaf-59	170	3	barako	ORG
gujaf-59	170	4	hancock	GPE
gujaf-59	170	5	izan	PERSON
gujaf-59	170	6	2006	DATE
gujaf-59	170	7	2017	DATE
gujaf-59	170	8	mangala	GPE
gujaf-59	170	9	2014	DATE
gujaf-59	171	1	0.037	CARDINAL
gujaf-59	171	2	0.477	CARDINAL
gujaf-59	172	1	nigeria	GPE
gujaf-59	174	1	2014	DATE
gujaf-59	174	2	yusuf	PERSON
gujaf-59	174	3	2018	DATE
gujaf-59	175	1	nigeria	GPE
gujaf-59	175	2	2	CARDINAL
gujaf-59	175	3	1, april	DATE
gujaf-59	175	4	2021 11	DATE
gujaf-59	175	5	1% and 5%	PERCENT
gujaf-59	181	1	2	CARDINAL
gujaf-59	181	2	64%	PERCENT
gujaf-59	181	3	36%	PERCENT
gujaf-59	182	1	37.93	CARDINAL
gujaf-59	182	2	1%	PERCENT
gujaf-59	183	1	5	CARDINAL
gujaf-59	183	2	nigeria	GPE
gujaf-59	184	1	nigeria	GPE
gujaf-59	185	1	nigeria	GPE
gujaf-59	186	1	nigeria	GPE
gujaf-59	188	1	abdurrauf	GPE
gujaf-59	188	2	m.d.	PERSON
gujaf-59	188	3	2017	CARDINAL
gujaf-59	189	1	annual	DATE
gujaf-59	189	2	bangladesh	GPE
gujaf-59	189	3	9	CARDINAL
gujaf-59	189	4	3	CARDINAL
gujaf-59	189	5	263	CARDINAL
gujaf-59	189	6	2016	CARDINAL
gujaf-59	190	1	annual	DATE
gujaf-59	190	2	5(4	CARDINAL
gujaf-59	191	1	alfraih	PERSON
gujaf-59	191	2	m. m.	PERSON
gujaf-59	191	3	2014	DATE
gujaf-59	192	1	2(3	CARDINAL
gujaf-59	192	2	55	CARDINAL
gujaf-59	192	3	k.	PERSON
gujaf-59	192	4	2015	DATE
gujaf-59	193	1	8	CARDINAL
gujaf-59	193	2	3	CARDINAL
gujaf-59	193	3	9004-9012	DATE
gujaf-59	193	4	e. (	ORG
gujaf-59	193	5	2015	CARDINAL
gujaf-59	194	1	swedish	NORP
gujaf-59	194	2	jonkoping international business school	ORG
gujaf-59	195	1	gusau journal of accounting	ORG
gujaf-59	195	2	2	CARDINAL
gujaf-59	195	3	1, april	DATE
gujaf-59	195	4	2021 12	DATE
gujaf-59	195	5	d.g.	GPE
gujaf-59	195	6	hancock	GPE
gujaf-59	196	1	2006	DATE
gujaf-59	197	1	kenyan	NORP
gujaf-59	198	1	107	CARDINAL
gujaf-59	199	1	belgacem	PERSON
gujaf-59	199	2	i., & umri, a.	ORG
gujaf-59	199	3	2015	CARDINAL
gujaf-59	200	1	tunisia stock exchange	ORG
gujaf-59	200	2	international journal of management	ORG
gujaf-59	200	3	1(5	CARDINAL
gujaf-59	200	4	353	CARDINAL
gujaf-59	200	5	s.	PERSON
gujaf-59	200	6	2012	DATE
gujaf-59	201	1	india	GPE
gujaf-59	201	2	dubai	GPE
gujaf-59	201	3	7-8, 2012	DATE
gujaf-59	202	1	binuyo, a., & aregboshola	ORG
gujaf-59	202	2	2014	DATE
gujaf-59	203	1	south africa	GPE
gujaf-59	203	2	59	CARDINAL
gujaf-59	203	3	1990	DATE
gujaf-59	203	4	2004	DATE
gujaf-59	203	5	jide olakanmi & co	ORG
gujaf-59	203	6	3	CARDINAL
gujaf-59	203	7	rd	ORG
gujaf-59	203	8	2013	DATE
gujaf-59	203	9	abuja, nigeria	GPE
gujaf-59	204	1	carmona	GPE
gujaf-59	204	2	s., & trombetta	ORG
gujaf-59	204	3	2010	DATE
gujaf-59	205	1	fasb	GPE
gujaf-59	205	2	26(1	CARDINAL
gujaf-59	205	3	1-5	CARDINAL
gujaf-59	206	1	cooke	ORG
gujaf-59	206	2	t.e.	GPE
gujaf-59	206	3	1989	DATE
gujaf-59	207	1	swedish	NORP
gujaf-59	207	2	journal of international financial management and accounting	ORG
gujaf-59	207	3	28(1	CARDINAL
gujaf-59	207	4	171	CARDINAL
gujaf-59	208	1	cooke	ORG
gujaf-59	208	2	t.e.	GPE
gujaf-59	208	3	1992	DATE
gujaf-59	209	1	annual	DATE
gujaf-59	209	2	japanese	NORP
gujaf-59	209	3	accounting & business research	ORG
gujaf-59	209	4	22(87	CARDINAL
gujaf-59	209	5	229	CARDINAL
gujaf-59	210	1	k. i.	PERSON
gujaf-59	210	2	a. s.	PERSON
gujaf-59	210	3	2014	DATE
gujaf-59	211	1	nigerian	NORP
gujaf-59	211	2	asian economics	ORG
gujaf-59	211	3	4(5	DATE
gujaf-59	211	4	655-670	CARDINAL
gujaf-59	212	1	das, s. (2017).	ORG
gujaf-59	213	1	bangladesh	GPE
gujaf-59	213	2	internl.	ORG
gujaf-59	214	1	journal of accounting & business finance	ORG
gujaf-59	214	2	elfeky	ORG
gujaf-59	214	3	m. i.	PERSON
gujaf-59	214	4	2017	CARDINAL
gujaf-59	215	1	egypt	GPE
gujaf-59	215	2	3	CARDINAL
gujaf-59	215	3	45	CARDINAL
gujaf-59	216	1	filsaraei	GPE
gujaf-59	216	2	m., & azarberahman	ORG
gujaf-59	216	3	a.	PERSON
gujaf-59	216	4	2016	DATE
gujaf-59	217	1	annual	DATE
gujaf-59	217	2	iran	GPE
gujaf-59	217	3	american journal of economics	ORG
gujaf-59	217	4	2(1	CARDINAL
gujaf-59	217	5	1	CARDINAL
gujaf-59	218	1	2011	DATE
gujaf-59	219	1	council of nigeria	ORG
gujaf-59	219	2	federal republic of nigeria	ORG
gujaf-59	219	3	gazette	GPE
gujaf-59	220	1	gitzmann	PRODUCT
gujaf-59	220	2	2008	DATE
gujaf-59	221	1	queensland	GPE
gujaf-59	221	2	1(1	CARDINAL
gujaf-59	221	3	36	CARDINAL
gujaf-59	222	1	gujurati	PERSON
gujaf-59	222	2	d. n.	PERSON
gujaf-59	222	3	2009	DATE
gujaf-59	224	1	mcgraw international	ORG
gujaf-59	225	1	5	CARDINAL
gujaf-59	226	1	new york	GPE
gujaf-59	226	2	mcgrew companies usa hassan	ORG
gujaf-59	226	3	s.u.	GPE
gujaf-59	226	4	a.	PERSON
gujaf-59	226	5	2013	DATE
gujaf-59	227	1	nigeria	GPE
gujaf-59	227	2	international journal of accounting	ORG
gujaf-59	227	3	1(6	CARDINAL
gujaf-59	227	4	47-63	DATE
gujaf-59	228	1	hassan	PERSON
gujaf-59	228	2	t.m.	GPE
gujaf-59	228	3	2014	DATE
gujaf-59	229	1	annual	DATE
gujaf-59	229	2	bangladesh	GPE
gujaf-59	229	3	international journal of economics	ORG
gujaf-59	229	4	2(2	CARDINAL
gujaf-59	230	1	gusau journal of accounting	ORG
gujaf-59	230	2	2	CARDINAL
gujaf-59	230	3	1, april	DATE
gujaf-59	230	4	2021 13	DATE
gujaf-59	230	5	hawashe	PERSON
gujaf-59	230	6	a. a.	PERSON
gujaf-59	230	7	2014	DATE
gujaf-59	231	1	annual	DATE
gujaf-59	231	2	libya	GPE
gujaf-59	231	3	phd thesis	ORG
gujaf-59	231	4	university of salford	ORG
gujaf-59	231	5	salford	GPE
gujaf-59	231	6	uk	GPE
gujaf-59	231	7	hossain	PERSON
gujaf-59	231	8	m.	PERSON
gujaf-59	231	9	2009	DATE
gujaf-59	232	1	annual	DATE
gujaf-59	232	2	india	GPE
gujaf-59	233	1	ibrahim	PERSON
gujaf-59	233	2	k.	PERSON
gujaf-59	233	3	2014	DATE
gujaf-59	234	1	nigeria	GPE
gujaf-59	234	2	international journal of trade, economics	ORG
gujaf-59	234	3	5	CARDINAL
gujaf-59	234	4	4	CARDINAL
gujaf-59	234	5	james	PERSON
gujaf-59	234	6	2010	DATE
gujaf-59	235	1	1	CARDINAL
gujaf-59	235	2	wiley	ORG
gujaf-59	235	3	john wiley & sons inc.	ORG
gujaf-59	235	4	u.s.a juhmani	PERSON
gujaf-59	235	5	2013	DATE
gujaf-59	236	1	bahrain stock exchange	ORG
gujaf-59	236	2	international journal of accounting	ORG
gujaf-59	236	3	3(2	CARDINAL
gujaf-59	236	4	a. k	PERSON
gujaf-59	236	5	2006	DATE
gujaf-59	236	6	1	CARDINAL
gujaf-59	236	7	goron dutse	PERSON
gujaf-59	236	8	kano	GPE
gujaf-59	236	9	nigeria	GPE
gujaf-59	237	1	mangala	GPE
gujaf-59	237	2	d., & isha	ORG
gujaf-59	237	3	2017	CARDINAL
gujaf-59	238	1	annual	DATE
gujaf-59	238	2	india	GPE
gujaf-59	238	3	amity journal of finance	ORG
gujaf-59	238	4	1(2	CARDINAL
gujaf-59	238	5	22	CARDINAL
gujaf-59	238	6	g. k.	PERSON
gujaf-59	238	7	roberts	PERSON
gujaf-59	238	8	c., & gray	ORG
gujaf-59	238	9	s. j. (	PERSON
gujaf-59	238	10	1995	DATE
gujaf-59	239	1	annual	DATE
gujaf-59	239	2	u.s.	GPE
gujaf-59	239	3	u.k.	GPE
gujaf-59	239	4	continental european multinational corporations	ORG
gujaf-59	239	5	journal of international business studies	ORG
gujaf-59	239	6	96(3	CARDINAL
gujaf-59	239	7	555-572	CARDINAL
gujaf-59	240	1	monday	DATE
gujaf-59	240	2	i.i.	GPE
gujaf-59	240	3	nancy	PERSON
gujaf-59	240	4	a.	PERSON
gujaf-59	240	5	2016	CARDINAL
gujaf-59	241	1	nigeria stock exchange	ORG
gujaf-59	241	2	international journal of research in engineering & technology	ORG
gujaf-59	241	3	4	CARDINAL
gujaf-59	241	4	6	CARDINAL
gujaf-59	241	5	37	CARDINAL
gujaf-59	242	1	muhammad	PERSON
gujaf-59	242	2	a.	PERSON
gujaf-59	242	3	mukhtar	PERSON
gujaf-59	242	4	n. g.	PERSON
gujaf-59	242	5	& sani	GPE
gujaf-59	242	6	h. b. k.	PERSON
gujaf-59	242	7	2013	DATE
gujaf-59	243	1	nigeria	GPE
gujaf-59	243	2	european scientific journal	ORG
gujaf-59	243	3	9(7	CARDINAL
gujaf-59	243	4	213238	DATE
gujaf-59	243	5	f.d.	GPE
gujaf-59	243	6	a.d.	GPE
gujaf-59	243	7	2012	DATE
gujaf-59	244	1	brazilian	NORP
gujaf-59	244	2	brazilian	NORP
gujaf-59	244	3	9(1	CARDINAL
gujaf-59	244	4	88	CARDINAL
gujaf-59	244	5	k.p.	PERSON
gujaf-59	244	6	s.u.	GPE
gujaf-59	244	7	2017	CARDINAL
gujaf-59	245	1	nigeria	GPE
gujaf-59	245	2	5(2	CARDINAL
gujaf-59	245	3	44	CARDINAL
gujaf-59	245	4	1997	DATE
gujaf-59	246	1	thirty two years	DATE
gujaf-59	246	2	international journal of accounting	ORG
gujaf-59	246	3	32(2	CARDINAL
gujaf-59	246	4	203	CARDINAL
gujaf-59	247	1	ogwe	GPE
gujaf-59	247	2	j.a.	GPE
gujaf-59	247	3	2014	DATE
gujaf-59	248	1	annual	DATE
gujaf-59	248	2	the nairobi securities exchange	ORG
gujaf-59	248	3	msc	PERSON
gujaf-59	248	4	university of nairobi	ORG
gujaf-59	249	1	ofoegbu	PERSON
gujaf-59	249	2	n.g.	ORG
gujaf-59	249	3	2018	DATE
gujaf-59	250	1	nigeria	GPE
gujaf-59	250	2	1(1	CARDINAL
gujaf-59	250	3	1-18	CARDINAL
gujaf-59	250	4	e.o.	GPE
gujaf-59	250	5	d.j.	GPE
gujaf-59	250	6	2016	CARDINAL
gujaf-59	251	1	nigeria	GPE
gujaf-59	251	2	igbinedion university journal of accounting	ORG
gujaf-59	251	3	1 42-58	CARDINAL
gujaf-59	252	1	m. a.	PERSON
gujaf-59	252	2	2011	DATE
gujaf-59	253	1	481	CARDINAL
gujaf-59	254	1	rabiu	ORG
gujaf-59	254	2	s.a.	GPE
gujaf-59	254	3	m.m.	PERSON
gujaf-59	254	4	2017	CARDINAL
gujaf-59	255	1	ijasr	ORG
gujaf-59	255	2	2(2	CARDINAL
gujaf-59	256	1	gusau journal of accounting	ORG
gujaf-59	256	2	2	CARDINAL
gujaf-59	256	3	1, april	DATE
gujaf-59	256	4	2021 14	DATE
gujaf-59	256	5	m. (	PERSON
gujaf-59	256	6	2019	DATE
gujaf-59	257	1	journal of accounting	ORG
gujaf-59	257	2	5(1	CARDINAL
gujaf-59	257	3	298	CARDINAL
gujaf-59	258	1	robert, s. k. (	PERSON
gujaf-59	258	2	2012	DATE
gujaf-59	260	1	1	CARDINAL
gujaf-59	260	2	st ed	PERSON
gujaf-59	261	1	ft press new york	ORG
gujaf-59	261	2	usa.	GPE
gujaf-59	261	3	t.	GPE
gujaf-59	261	4	2001	DATE
gujaf-59	262	1	74	CARDINAL
gujaf-59	262	2	101	CARDINAL
gujaf-59	263	1	m.d.	GPE
gujaf-59	263	2	m.	PERSON
gujaf-59	263	3	2016	DATE
gujaf-59	264	1	bangladesh	GPE
gujaf-59	264	2	11(1-2	CARDINAL
gujaf-59	264	3	s.	PERSON
gujaf-59	264	4	m., & keerio	ORG
gujaf-59	264	5	2017	CARDINAL
gujaf-59	265	1	malaysian	NORP
gujaf-59	265	2	150	CARDINAL
gujaf-59	265	3	1-5	DATE
gujaf-59	265	4	tufail	PERSON
gujaf-59	265	5	b. s.	PERSON
gujaf-59	265	6	khan	GPE
gujaf-59	265	7	j.	GPE
gujaf-59	265	8	abbas	PERSON
gujaf-59	265	9	a. & saeed	ORG
gujaf-59	265	10	2012	DATE
gujaf-59	266	1	pakistan	GPE
gujaf-59	266	2	4(2	CARDINAL
gujaf-59	266	3	124134	DATE
gujaf-59	266	4	b. i.	PERSON
gujaf-59	266	5	1988	DATE
gujaf-59	267	1	arihant publisher	ORG
gujaf-59	267	2	jaipur	GPE
gujaf-59	268	1	m., & price	ORG
gujaf-59	268	2	2006	DATE
gujaf-59	269	1	pretoria	GPE
gujaf-59	269	2	van schaik publishers http://www.ibima	ORG
gujaf-59	269	3	watts	ORG
gujaf-59	269	4	r. l.	PERSON
gujaf-59	269	5	j. l.	PERSON
gujaf-59	269	6	1978	DATE
gujaf-59	271	1	53(1	CARDINAL
gujaf-59	271	2	112	CARDINAL
gujaf-59	272	1	watts	GPE
gujaf-59	272	2	r. l.	PERSON
gujaf-59	272	3	j. l.	PERSON
gujaf-59	272	4	1990	DATE
gujaf-59	273	1	ten	CARDINAL
gujaf-59	273	2	years‟	ORG
gujaf-59	274	1	65(1	CARDINAL
gujaf-59	274	2	131	CARDINAL
gujaf-59	275	1	yusuf	PERSON
gujaf-59	275	2	i.	PERSON
gujaf-59	275	3	2018	DATE
gujaf-59	276	1	nigeria	GPE
gujaf-59	277	1	bello university	ORG
gujaf-59	277	2	zaria.	PERSON
gujaf-59	278	1	gusau journal of accounting	ORG
gujaf-59	278	2	2	CARDINAL
gujaf-59	278	3	1, april	DATE
gujaf-59	278	4	2021 15	DATE