id	sid	eid	entity	type
gujaf-60	1	1	gusau journal of accounting	ORG
gujaf-60	1	2	2	CARDINAL
gujaf-60	1	3	2, april	DATE
gujaf-60	1	4	2021	CARDINAL
gujaf-60	1	5	1	CARDINAL
gujaf-60	1	6	2	CARDINAL
gujaf-60	1	7	2 april	DATE
gujaf-60	1	8	2021	CARDINAL
gujaf-60	1	9	2756-665x	CARDINAL
gujaf-60	1	10	social sciences	ORG
gujaf-60	1	11	federal university gusau	ORG
gujaf-60	1	12	zamfara state	GPE
gujaf-60	1	13	nigeria gusau journal of accounting	ORG
gujaf-60	1	14	2	CARDINAL
gujaf-60	1	15	2, april	DATE
gujaf-60	1	16	2021 2	DATE
gujaf-60	1	17	nigeria	GPE
gujaf-60	2	1	mansur lubabah kwanbo	PERSON
gujaf-60	2	2	phd department of accounting faculty	ORG
gujaf-60	2	3	kaduna state university	ORG
gujaf-60	2	4	lubakwanbo@kasu.edu.ng	CARDINAL
gujaf-60	2	5	anyalewechi department of accounting	ORG
gujaf-60	2	6	kaduna state university	ORG
gujaf-60	3	1	nigerian	NORP
gujaf-60	5	1	nigerian	NORP
gujaf-60	6	1	14	CARDINAL
gujaf-60	9	1	5%	PERCENT
gujaf-60	11	1	1	CARDINAL
gujaf-60	13	1	ali	PERSON
gujaf-60	13	2	sadiq	PERSON
gujaf-60	13	3	2012	DATE
gujaf-60	14	1	some decades	DATE
gujaf-60	14	2	nigeria	GPE
gujaf-60	14	3	mailto:lubakwanbo@kasu.edu.ng gusau journal of accounting	ORG
gujaf-60	14	4	2	CARDINAL
gujaf-60	14	5	2, april	DATE
gujaf-60	14	6	2021 3	DATE
gujaf-60	15	1	egwuatu	ORG
gujaf-60	15	2	2019	DATE
gujaf-60	17	1	anaba	PERSON
gujaf-60	17	2	serwa	ORG
gujaf-60	17	3	2018	DATE
gujaf-60	18	1	2017	CARDINAL
gujaf-60	19	1	nigerian	NORP
gujaf-60	19	2	2018	DATE
gujaf-60	20	1	cbn	ORG
gujaf-60	20	2	cbn	ORG
gujaf-60	20	3	2019	DATE
gujaf-60	21	1	2018	DATE
gujaf-60	22	1	cbn	PERSON
gujaf-60	22	2	2014	DATE
gujaf-60	25	1	jahanzaib, ali	ORG
gujaf-60	25	2	sadiq	PERSON
gujaf-60	25	3	2012	DATE
gujaf-60	26	1	nigerian	NORP
gujaf-60	27	1	2012	DATE
gujaf-60	27	2	nigerian	NORP
gujaf-60	28	1	ahmed	PERSON
gujaf-60	28	2	mohammed	PERSON
gujaf-60	28	3	2014	DATE
gujaf-60	28	4	ali	PERSON
gujaf-60	28	5	2015	CARDINAL
gujaf-60	28	6	nigeria	GPE
gujaf-60	29	1	2017	CARDINAL
gujaf-60	29	2	nigeria	GPE
gujaf-60	30	1	farouk	PERSON
gujaf-60	30	2	2018	DATE
gujaf-60	30	3	chang	PERSON
gujaf-60	30	4	shen	PERSON
gujaf-60	30	5	2008	DATE
gujaf-60	30	6	nigeria	GPE
gujaf-60	30	7	practice gusau journal of accounting	ORG
gujaf-60	30	8	2	CARDINAL
gujaf-60	30	9	2, april	DATE
gujaf-60	30	10	2021	CARDINAL
gujaf-60	30	11	4	CARDINAL
gujaf-60	32	1	doyle	PERSON
gujaf-60	32	2	ge	ORG
gujaf-60	32	3	mcvay	GPE
gujaf-60	32	4	2007	DATE
gujaf-60	32	5	kothari	PERSON
gujaf-60	32	6	leon	PERSON
gujaf-60	32	7	wasley	GPE
gujaf-60	32	8	2005	DATE
gujaf-60	34	1	hepworth	PERSON
gujaf-60	34	2	1953	DATE
gujaf-60	36	1	nigerian	NORP
gujaf-60	36	2	30%	PERCENT
gujaf-60	37	1	lin	PERSON
gujaf-60	37	2	2018	DATE
gujaf-60	37	3	pandey	PERSON
gujaf-60	37	4	mansuri	ORG
gujaf-60	37	5	2017	CARDINAL
gujaf-60	37	6	arif	PERSON
gujaf-60	37	7	2013	DATE
gujaf-60	38	1	aini	PERSON
gujaf-60	38	2	200	CARDINAL
gujaf-60	38	3	watts	LOC
gujaf-60	38	4	1990	DATE
gujaf-60	40	1	silalahi	ORG
gujaf-60	40	2	2017	DATE
gujaf-60	40	3	tayan	ORG
gujaf-60	40	4	2016	DATE
gujaf-60	41	1	cbn	ORG
gujaf-60	41	2	10%	PERCENT
gujaf-60	41	3	15%	PERCENT
gujaf-60	41	4	nigerian	NORP
gujaf-60	42	1	nigerian	NORP
gujaf-60	43	1	2014	DATE
gujaf-60	43	2	cbn	ORG
gujaf-60	44	1	2017	CARDINAL
gujaf-60	45	1	nigerian	NORP
gujaf-60	46	1	nigeria	LOC
gujaf-60	47	1	2	CARDINAL
gujaf-60	47	2	2, april	DATE
gujaf-60	47	3	2021 5	DATE
gujaf-60	48	1	nguyen	PERSON
gujaf-60	48	2	bui	ORG
gujaf-60	48	3	2019	DATE
gujaf-60	48	4	jungandi	PERSON
gujaf-60	48	5	ahmad	PERSON
gujaf-60	48	6	advani	PERSON
gujaf-60	48	7	kanwal, 2018	ORG
gujaf-60	48	8	khanna	PERSON
gujaf-60	48	9	srikanth	PERSON
gujaf-60	48	10	prasas	PERSON
gujaf-60	48	11	2015	DATE
gujaf-60	48	12	moghri & galogah	ORG
gujaf-60	48	13	2013	DATE
gujaf-60	48	14	moradzadehfard, babaie	ORG
gujaf-60	48	15	lilian	NORP
gujaf-60	48	16	jahanzab	GPE
gujaf-60	48	17	ali	PERSON
gujaf-60	48	18	sadiq	PERSON
gujaf-60	48	19	2012	DATE
gujaf-60	48	20	liu	PERSON
gujaf-60	48	21	abrar	ORG
gujaf-60	48	22	khan	GPE
gujaf-60	48	23	kayani	ORG
gujaf-60	48	24	sha	PERSON
gujaf-60	48	25	mohammad	PERSON
gujaf-60	48	26	2011	DATE
gujaf-60	48	27	shah, yuan & zafar	ORG
gujaf-60	48	28	2010	DATE
gujaf-60	48	29	edelstein	PERSON
gujaf-60	48	30	liu	PERSON
gujaf-60	48	31	tsang	GPE
gujaf-60	48	32	2009	DATE
gujaf-60	48	33	2006	DATE
gujaf-60	49	1	secondly	ORDINAL
gujaf-60	49	2	nigerian	NORP
gujaf-60	49	3	2020	DATE
gujaf-60	49	4	ibrahim	PERSON
gujaf-60	49	5	bala	PERSON
gujaf-60	49	6	garba	PERSON
gujaf-60	49	7	2014	DATE
gujaf-60	50	1	thirdly	ORDINAL
gujaf-60	50	2	ahmed	ORG
gujaf-60	50	3	mohammed	PERSON
gujaf-60	50	4	2014	DATE
gujaf-60	50	5	yahaya	PERSON
gujaf-60	50	6	kutigi	PERSON
gujaf-60	50	7	mohammed 2015	PERSON
gujaf-60	50	8	jayeola	GPE
gujaf-60	50	9	2017	CARDINAL
gujaf-60	51	1	ali	PERSON
gujaf-60	51	2	2015	CARDINAL
gujaf-60	51	3	beatty	GPE
gujaf-60	51	4	hong	GPE
gujaf-60	51	5	adam	GPE
gujaf-60	51	6	2002	DATE
gujaf-60	51	7	farouk	PERSON
gujaf-60	51	8	2018	DATE
gujaf-60	51	9	chang	PERSON
gujaf-60	51	10	shen	PERSON
gujaf-60	51	11	2008	DATE
gujaf-60	52	1	ben othman	PERSON
gujaf-60	52	2	2014	DATE
gujaf-60	53	1	cbn	ORG
gujaf-60	54	1	sec	ORG
gujaf-60	55	1	five	CARDINAL
gujaf-60	56	1	two	CARDINAL
gujaf-60	56	2	section three	LAW
gujaf-60	56	3	four	CARDINAL
gujaf-60	56	4	gusau journal of accounting	ORG
gujaf-60	56	5	2	CARDINAL
gujaf-60	56	6	2, april	DATE
gujaf-60	56	7	2021 6	DATE
gujaf-60	56	8	section five	LAW
gujaf-60	57	1	2	CARDINAL
gujaf-60	59	1	bortoluzzo sheng	PERSON
gujaf-60	59	2	gome	PERSON
gujaf-60	59	3	2015	DATE
gujaf-60	59	4	bornemann	ORG
gujaf-60	59	5	2012	DATE
gujaf-60	60	1	lobo	PERSON
gujaf-60	60	2	yang 2005	PERSON
gujaf-60	60	3	ahmed	GPE
gujaf-60	60	4	thomas 1999	PERSON
gujaf-60	61	1	farouk	PERSON
gujaf-60	61	2	2018	DATE
gujaf-60	61	3	el sood	ORG
gujaf-60	61	4	2012	DATE
gujaf-60	61	5	anandarajan	GPE
gujaf-60	61	6	hassan	PERSON
gujaf-60	61	7	2003	DATE
gujaf-60	63	1	2019	DATE
gujaf-60	63	2	moghri	PERSON
gujaf-60	63	3	galogah	GPE
gujaf-60	63	4	2013	DATE
gujaf-60	63	5	jahanzaib et al.	ORG
gujaf-60	63	6	2012	DATE
gujaf-60	64	1	liu	PERSON
gujaf-60	64	2	2011	DATE
gujaf-60	64	3	edelstein	PERSON
gujaf-60	64	4	liu	PERSON
gujaf-60	64	5	tsang	GPE
gujaf-60	64	6	2009	DATE
gujaf-60	65	1	nguyen & bui	ORG
gujaf-60	65	2	2019v	DATE
gujaf-60	65	3	lilian	NORP
gujaf-60	65	4	zaiat	GPE
gujaf-60	65	5	zang	GPE
gujaf-60	65	6	2012	DATE
gujaf-60	66	1	aderemi 2014	DATE
gujaf-60	66	2	2012	DATE
gujaf-60	66	3	2006	DATE
gujaf-60	68	1	2017	CARDINAL
gujaf-60	68	2	kothari	PERSON
gujaf-60	68	3	2016	DATE
gujaf-60	68	4	cohen	PERSON
gujaf-60	68	5	zarowin	GPE
gujaf-60	68	6	2010	DATE
gujaf-60	68	7	doyle	GPE
gujaf-60	68	8	ge & mcvay	ORG
gujaf-60	68	9	2007	DATE
gujaf-60	68	10	lee	PERSON
gujaf-60	68	11	li	PERSON
gujaf-60	68	12	yue	PERSON
gujaf-60	68	13	2006	DATE
gujaf-60	68	14	kim	PERSON
gujaf-60	68	15	liu	PERSON
gujaf-60	68	16	rhee	PERSON
gujaf-60	68	17	2003	DATE
gujaf-60	68	18	de angelo	PERSON
gujaf-60	68	19	2012	DATE
gujaf-60	68	20	de angelo	PERSON
gujaf-60	68	21	skinner	PERSON
gujaf-60	68	22	1994	DATE
gujaf-60	70	1	jahmani and niranjan (2015	ORG
gujaf-60	71	1	aini	PERSON
gujaf-60	71	2	2006	DATE
gujaf-60	72	1	kim	PERSON
gujaf-60	72	2	liu	PERSON
gujaf-60	72	3	rhee	PERSON
gujaf-60	72	4	2003	DATE
gujaf-60	73	1	gu	PERSON
gujaf-60	73	2	lee	PERSON
gujaf-60	73	3	gusau journal of accounting	ORG
gujaf-60	73	4	2	CARDINAL
gujaf-60	73	5	2, april	DATE
gujaf-60	73	6	2005	DATE
gujaf-60	74	1	a preceding year	DATE
gujaf-60	75	1	edelstein et al.	PERSON
gujaf-60	75	2	2009	DATE
gujaf-60	77	1	liu	PERSON
gujaf-60	77	2	2013	DATE
gujaf-60	77	3	sun	PERSON
gujaf-60	77	4	jin	PERSON
gujaf-60	77	5	liu	PERSON
gujaf-60	77	6	jones	PERSON
gujaf-60	77	7	2011	DATE
gujaf-60	78	1	jahmani and niranjan (2015	ORG
gujaf-60	78	2	chan	ORG
gujaf-60	78	3	farrell	PERSON
gujaf-60	78	4	picheng	GPE
gujaf-60	78	5	2008	DATE
gujaf-60	78	6	hagerty	ORG
gujaf-60	78	7	mcdonald and francis, 2005	ORG
gujaf-60	78	8	collins	PERSON
gujaf-60	78	9	kinney	PERSON
gujaf-60	78	10	doyle	GPE
gujaf-60	78	11	ge	ORG
gujaf-60	78	12	mcvay	GPE
gujaf-60	78	13	2007	DATE
gujaf-60	80	1	luo	PERSON
gujaf-60	80	2	jeyraj	PERSON
gujaf-60	80	3	2019	DATE
gujaf-60	80	4	2017	CARDINAL
gujaf-60	81	1	2.1	CARDINAL
gujaf-60	81	2	2.1.1	CARDINAL
gujaf-60	81	3	prasas	ORG
gujaf-60	81	4	2015	DATE
gujaf-60	81	5	nguyen	PERSON
gujaf-60	81	6	bui	ORG
gujaf-60	81	7	2019	DATE
gujaf-60	81	8	2019	DATE
gujaf-60	83	1	srikanth & prasas	ORG
gujaf-60	83	2	142	CARDINAL
gujaf-60	83	3	karachi stock exchange	ORG
gujaf-60	83	4	2009-2014	DATE
gujaf-60	83	5	bui	ORG
gujaf-60	83	6	2010-2016	DATE
gujaf-60	83	7	390	CARDINAL
gujaf-60	83	8	vietnam	GPE
gujaf-60	83	9	15	CARDINAL
gujaf-60	83	10	jordan	GPE
gujaf-60	83	11	the period 2008-2015	DATE
gujaf-60	84	1	20102019	DATE
gujaf-60	85	1	2	CARDINAL
gujaf-60	85	2	2, april	DATE
gujaf-60	85	3	2021 8	DATE
gujaf-60	85	4	nigerian	NORP
gujaf-60	86	1	2.1.2	CARDINAL
gujaf-60	86	2	2013	DATE
gujaf-60	86	3	pandey	PERSON
gujaf-60	86	4	mansuri	ORG
gujaf-60	86	5	2017	DATE
gujaf-60	86	6	lin	PERSON
gujaf-60	86	7	2018	DATE
gujaf-60	88	1	arif	PERSON
gujaf-60	88	2	174	CARDINAL
gujaf-60	88	3	the karachi stock exchange	ORG
gujaf-60	88	4	the period 2005-2010	DATE
gujaf-60	88	5	pandey	PERSON
gujaf-60	88	6	mansuri	ORG
gujaf-60	88	7	12	CARDINAL
gujaf-60	88	8	indian	NORP
gujaf-60	88	9	2003-2012	DATE
gujaf-60	88	10	lin	PERSON
gujaf-60	88	11	30	CARDINAL
gujaf-60	88	12	2010-2016	DATE
gujaf-60	89	1	nigerian	NORP
gujaf-60	90	1	nigerian	NORP
gujaf-60	91	1	2.1.3	CARDINAL
gujaf-60	91	2	kothari	PERSON
gujaf-60	91	3	leon	PERSON
gujaf-60	91	4	wasley	GPE
gujaf-60	91	5	2005	DATE
gujaf-60	91	6	552	CARDINAL
gujaf-60	91	7	521	CARDINAL
gujaf-60	91	8	1959-1998	DATE
gujaf-60	91	9	aini	PERSON
gujaf-60	91	10	2006	DATE
gujaf-60	91	11	kuala lumpur stock exchange	ORG
gujaf-60	91	12	jahmani	ORG
gujaf-60	91	13	niranjan	PERSON
gujaf-60	91	14	2015	CARDINAL
gujaf-60	91	15	180	CARDINAL
gujaf-60	91	16	2012-2014	DATE
gujaf-60	91	17	mohammad	PERSON
gujaf-60	91	18	morsali, & mzaini	ORG
gujaf-60	91	19	2018	DATE
gujaf-60	91	20	350	CARDINAL
gujaf-60	91	21	malaysia	GPE
gujaf-60	91	22	2008-2009	DATE
gujaf-60	94	1	nigerian	NORP
gujaf-60	95	1	2.1.4	CARDINAL
gujaf-60	95	2	2013	DATE
gujaf-60	95	3	174	CARDINAL
gujaf-60	95	4	pakistan	GPE
gujaf-60	95	5	the period of 2005-2010	DATE
gujaf-60	96	1	gusau journal of accounting	ORG
gujaf-60	96	2	2	CARDINAL
gujaf-60	96	3	2, april	DATE
gujaf-60	96	4	2021 9	DATE
gujaf-60	97	1	2010	DATE
gujaf-60	97	2	nigeria	GPE
gujaf-60	98	1	nigerian	NORP
gujaf-60	99	1	2.1.5	CARDINAL
gujaf-60	99	2	chen	PERSON
gujaf-60	99	3	2016	CARDINAL
gujaf-60	99	4	4116 firm year	DATE
gujaf-60	100	1	china stock exchange	ORG
gujaf-60	100	2	2010-2013	DATE
gujaf-60	102	1	nigeria	GPE
gujaf-60	102	2	2010-2019	DATE
gujaf-60	103	1	nigerian	NORP
gujaf-60	104	1	bernheim	GPE
gujaf-60	104	2	wantz	ORG
gujaf-60	104	3	1995	DATE
gujaf-60	104	4	ross	PERSON
gujaf-60	104	5	1977	DATE
gujaf-60	105	1	ross	PERSON
gujaf-60	107	1	ross	PERSON
gujaf-60	110	1	nigeria	GPE
gujaf-60	111	1	3	CARDINAL
gujaf-60	111	2	2	CARDINAL
gujaf-60	111	3	2, april	DATE
gujaf-60	111	4	2021 10	DATE
gujaf-60	113	1	14	CARDINAL
gujaf-60	113	2	the nigerian stock exchange	ORG
gujaf-60	113	3	december	DATE
gujaf-60	113	4	2018	DATE
gujaf-60	114	1	the period 2010 to 2019	DATE
gujaf-60	117	1	3.1	CARDINAL
gujaf-60	117	2	ben othman	PERSON
gujaf-60	117	3	2014	DATE
gujaf-60	118	1	nigeria	GPE
gujaf-60	119	1	islamic	NORP
gujaf-60	119	2	islamic	NORP
gujaf-60	120	1	llpit =	PERSON
gujaf-60	121	1	+ β1nplit-1	DATE
gujaf-60	123	1	provision llp	ORG
gujaf-60	126	1	∆tl	ORG
gujaf-60	130	1	3.1	CARDINAL
gujaf-60	131	1	gusau journal of accounting	ORG
gujaf-60	131	2	2	CARDINAL
gujaf-60	131	3	2, april	DATE
gujaf-60	131	4	2021 11	DATE
gujaf-60	131	5	1	CARDINAL
gujaf-60	131	6	ben othman & mersni	ORG
gujaf-60	131	7	2014	DATE
gujaf-60	131	8	2018	DATE
gujaf-60	131	9	kuzucu	PERSON
gujaf-60	131	10	2015	DATE
gujaf-60	132	1	tax & interest	ORG
gujaf-60	132	2	naz	PERSON
gujaf-60	132	3	abbas	PERSON
gujaf-60	132	4	2016	DATE
gujaf-60	133	1	gusni	ORG
gujaf-60	133	2	2017	DATE
gujaf-60	133	3	yusof	PERSON
gujaf-60	133	4	ismail	PERSON
gujaf-60	133	5	2016	DATE
gujaf-60	133	6	2018	DATE
gujaf-60	134	1	2013	DATE
gujaf-60	134	2	lin et al.	PERSON
gujaf-60	134	3	2018	DATE
gujaf-60	135	1	andsalman	GPE
gujaf-60	135	2	2013 +	DATE
gujaf-60	136	1	2020 4	DATE
gujaf-60	136	2	4.1	CARDINAL
gujaf-60	137	1	2	CARDINAL
gujaf-60	137	2	dev min max	PERSON
gujaf-60	137	3	0.505 0.529 -0.475	QUANTITY
gujaf-60	137	4	5.040	CARDINAL
gujaf-60	137	5	0.358	CARDINAL
gujaf-60	137	6	gusau journal of accounting	ORG
gujaf-60	137	7	2	CARDINAL
gujaf-60	137	8	2, april	DATE
gujaf-60	137	9	2021 12	CARDINAL
gujaf-60	137	10	0.014	CARDINAL
gujaf-60	137	11	20.94	CARDINAL
gujaf-60	137	12	0.151 0.215 -1.002	QUANTITY
gujaf-60	137	13	0.814	CARDINAL
gujaf-60	137	14	0.152 0.3 .475	QUANTITY
gujaf-60	137	15	2020	DATE
gujaf-60	137	16	50%	PERCENT
gujaf-60	138	1	0.505	CARDINAL
gujaf-60	138	2	5.040	CARDINAL
gujaf-60	139	1	0.358	CARDINAL
gujaf-60	139	2	0.721	CARDINAL
gujaf-60	139	3	6.073	CARDINAL
gujaf-60	140	1	0.268	CARDINAL
gujaf-60	140	2	0.066	CARDINAL
gujaf-60	141	1	107 million	CARDINAL
gujaf-60	141	2	6%	PERCENT
gujaf-60	141	3	0.014	CARDINAL
gujaf-60	141	4	14 million	CARDINAL
gujaf-60	142	1	between more than n18 billion	MONEY
gujaf-60	142	2	20.94	CARDINAL
gujaf-60	142	3	0.911	CARDINAL
gujaf-60	142	4	18.83	CARDINAL
gujaf-60	142	5	22.83	CARDINAL
gujaf-60	143	1	15%	PERCENT
gujaf-60	143	2	5	CARDINAL
gujaf-60	143	3	between 3 to 5 approximately	CARDINAL
gujaf-60	144	1	3	CARDINAL
gujaf-60	145	1	ics vif tv	ORG
gujaf-60	145	2	1.0000	CARDINAL
gujaf-60	145	3	1.0000 2.1000 0.4770	MONEY
gujaf-60	145	4	0.2769	CARDINAL
gujaf-60	145	5	0.3385	MONEY
gujaf-60	145	6	0.4758	CARDINAL
gujaf-60	145	7	0.5450	CARDINAL
gujaf-60	145	8	0.5449 -0.1073 0.6047	MONEY
gujaf-60	145	9	2020	DATE
gujaf-60	145	10	3	CARDINAL
gujaf-60	147	1	3	CARDINAL
gujaf-60	148	1	gusau journal of accounting	ORG
gujaf-60	148	2	2	CARDINAL
gujaf-60	148	3	2, april	DATE
gujaf-60	148	4	2021 13	DATE
gujaf-60	148	5	10	CARDINAL
gujaf-60	148	6	1.0	CARDINAL
gujaf-60	148	7	4.1	CARDINAL
gujaf-60	148	8	4	CARDINAL
gujaf-60	148	9	0.0310	CARDINAL
gujaf-60	149	1	0.0030	CARDINAL
gujaf-60	150	1	0.0000	CARDINAL
gujaf-60	151	1	0.4853	CARDINAL
gujaf-60	151	2	0.0000	CARDINAL
gujaf-60	151	3	3.5700	CARDINAL
gujaf-60	151	4	0.1500 het	PERSON
gujaf-60	152	1	0.7027 hausman 33.4800	QUANTITY
gujaf-60	152	2	0.0000	CARDINAL
gujaf-60	152	3	2020	DATE
gujaf-60	152	4	4	CARDINAL
gujaf-60	152	5	3.5700	CARDINAL
gujaf-60	152	6	less than 10	CARDINAL
gujaf-60	153	1	cassey & anderson, 1999	ORG
gujaf-60	154	1	0.7027	CARDINAL
gujaf-60	157	1	2	CARDINAL
gujaf-60	157	2	0.4853	CARDINAL
gujaf-60	158	1	49%	PERCENT
gujaf-60	158	2	2	CARDINAL
gujaf-60	158	3	2, april	DATE
gujaf-60	158	4	2021 14	DATE
gujaf-60	158	5	dmbs	ORG
gujaf-60	158	6	nigerian	NORP
gujaf-60	159	1	fisher	ORG
gujaf-60	159	2	131.8900	CARDINAL
gujaf-60	159	3	1%	PERCENT
gujaf-60	161	1	1%	PERCENT
gujaf-60	161	2	99.9 percent	PERCENT
gujaf-60	161	3	two	CARDINAL
gujaf-60	161	4	nigeria	GPE
gujaf-60	162	1	5%	PERCENT
gujaf-60	163	1	dmbs	ORG
gujaf-60	163	2	nigeria	GPE
gujaf-60	167	1	first	ORDINAL
gujaf-60	167	2	dmbs	ORG
gujaf-60	167	3	nigeria	GPE
gujaf-60	168	1	2019	DATE
gujaf-60	168	2	moghri	PERSON
gujaf-60	168	3	galogah	GPE
gujaf-60	168	4	2013	DATE
gujaf-60	168	5	jahanzaib et al.	PERSON
gujaf-60	168	6	2012	DATE
gujaf-60	169	1	liu	PERSON
gujaf-60	169	2	2011	DATE
gujaf-60	169	3	edelstein	PERSON
gujaf-60	169	4	liu	PERSON
gujaf-60	169	5	tsang	PERSON
gujaf-60	169	6	2009	DATE
gujaf-60	169	7	nguyen	PERSON
gujaf-60	169	8	bui	ORG
gujaf-60	169	9	2019	DATE
gujaf-60	169	10	lilian	NORP
gujaf-60	169	11	zaiat	GPE
gujaf-60	169	12	zang	GPE
gujaf-60	169	13	2012	DATE
gujaf-60	170	1	4	CARDINAL
gujaf-60	170	2	0.000	CARDINAL
gujaf-60	171	1	every 1%	PERCENT
gujaf-60	171	2	dmbs	ORG
gujaf-60	171	3	one	CARDINAL
gujaf-60	173	1	gusau journal of accounting	ORG
gujaf-60	173	2	2	CARDINAL
gujaf-60	173	3	2, april	DATE
gujaf-60	173	4	2021 15	DATE
gujaf-60	173	5	two	CARDINAL
gujaf-60	173	6	nigerian	NORP
gujaf-60	174	1	2017	CARDINAL
gujaf-60	174	2	kothari	PERSON
gujaf-60	174	3	2016	CARDINAL
gujaf-60	174	4	cohen	PERSON
gujaf-60	174	5	zarowin	GPE
gujaf-60	174	6	2010	DATE
gujaf-60	174	7	doyle	GPE
gujaf-60	174	8	ge	ORG
gujaf-60	174	9	mcvay	GPE
gujaf-60	174	10	2007	DATE
gujaf-60	174	11	lee	PERSON
gujaf-60	174	12	li	PERSON
gujaf-60	174	13	yue	PERSON
gujaf-60	174	14	2006	DATE
gujaf-60	174	15	kim	PERSON
gujaf-60	174	16	liu	PERSON
gujaf-60	174	17	rhee	PERSON
gujaf-60	174	18	2003	DATE
gujaf-60	175	1	7.8800	CARDINAL
gujaf-60	175	2	0.1428	CARDINAL
gujaf-60	175	3	1%	PERCENT
gujaf-60	176	1	dmbs	ORG
gujaf-60	177	1	every 1%	PERCENT
gujaf-60	177	2	dmbs	ORG
gujaf-60	179	1	three	CARDINAL
gujaf-60	180	1	niranjan	PERSON
gujaf-60	180	2	2015	CARDINAL
gujaf-60	180	3	aini	PERSON
gujaf-60	180	4	2006	DATE
gujaf-60	180	5	kim	PERSON
gujaf-60	180	6	liu	PERSON
gujaf-60	180	7	rhee	PERSON
gujaf-60	180	8	2003	DATE
gujaf-60	181	1	0.0030	CARDINAL
gujaf-60	182	1	1%	PERCENT
gujaf-60	185	1	fourth	ORDINAL
gujaf-60	186	1	edelstein et al	PERSON
gujaf-60	186	2	2009	DATE
gujaf-60	187	1	dmbs	ORG
gujaf-60	188	1	1%	PERCENT
gujaf-60	191	1	fifth	ORDINAL
gujaf-60	192	1	luo	PERSON
gujaf-60	192	2	jeyraj	PERSON
gujaf-60	192	3	2019	DATE
gujaf-60	192	4	2017	CARDINAL
gujaf-60	193	1	zhang	PERSON
gujaf-60	193	2	liu	PERSON
gujaf-60	193	3	2013	DATE
gujaf-60	193	4	sun	PERSON
gujaf-60	193	5	jin	PERSON
gujaf-60	193	6	gusau journal of accounting	ORG
gujaf-60	193	7	2	CARDINAL
gujaf-60	193	8	2, april	DATE
gujaf-60	193	9	2021 16	DATE
gujaf-60	193	10	liu	PERSON
gujaf-60	193	11	jones	PERSON
gujaf-60	193	12	2011	DATE
gujaf-60	193	13	jahmani	PERSON
gujaf-60	193	14	niranjan	PERSON
gujaf-60	193	15	2015	DATE
gujaf-60	193	16	chan	ORG
gujaf-60	193	17	farrell	PERSON
gujaf-60	193	18	picheng	GPE
gujaf-60	193	19	2008	DATE
gujaf-60	194	1	5	CARDINAL
gujaf-60	197	1	nigeria	GPE
gujaf-60	199	1	nigeria	GPE
gujaf-60	200	1	ahmed, a., mohammed	PERSON
gujaf-60	200	2	a.y.	GPE
gujaf-60	200	3	2014	DATE
gujaf-60	201	1	nigerian	NORP
gujaf-60	202	1	mediterranean journal	ORG
gujaf-60	202	2	social sciences	ORG
gujaf-60	202	3	49	CARDINAL
gujaf-60	203	1	ahmed, a. s.	ORG
gujaf-60	203	2	c. takeda	GPE
gujaf-60	203	3	s. thomas	PERSON
gujaf-60	204	1	1999	DATE
gujaf-60	206	1	28	CARDINAL
gujaf-60	206	2	1–25	CARDINAL
gujaf-60	206	3	aini, a.	PERSON
gujaf-60	206	4	m.i.	GPE
gujaf-60	206	5	pourjalali, h., & teruya	ORG
gujaf-60	206	6	2006	DATE
gujaf-60	206	7	malaysia	GPE
gujaf-60	206	8	malaysian	NORP
gujaf-60	206	9	5(2	DATE
gujaf-60	206	10	185-207	CARDINAL
gujaf-60	207	1	f.m.,	ORG
gujaf-60	207	2	& aderemi	ORG
gujaf-60	207	3	a.a (	GPE
gujaf-60	207	4	2014	DATE
gujaf-60	208	1	nigeria	GPE
gujaf-60	209	1	the standard international journal sij	ORG
gujaf-60	209	2	2(3	CARDINAL
gujaf-60	209	3	1	CARDINAL
gujaf-60	209	4	c.o & ibanichuka	ORG
gujaf-60	209	5	eal	ORG
gujaf-60	209	6	2012	DATE
gujaf-60	210	1	nigeria	GPE
gujaf-60	211	1	6(3	CARDINAL
gujaf-60	211	2	23	CARDINAL
gujaf-60	212	1	akers	PERSON
gujaf-60	212	2	m.d.	GPE
gujaf-60	212	3	giacomino	GPE
gujaf-60	212	4	d.e. & bellovary	ORG
gujaf-60	212	5	j.l.	GPE
gujaf-60	212	6	2007	DATE
gujaf-60	214	1	77	DATE
gujaf-60	214	2	2007	DATE
gujaf-60	214	3	64	CARDINAL
gujaf-60	215	1	gusau journal of accounting	ORG
gujaf-60	215	2	2	CARDINAL
gujaf-60	215	3	2, april	DATE
gujaf-60	215	4	2021 17	DATE
gujaf-60	215	5	i.l.	GPE
gujaf-60	216	1	2015	CARDINAL
gujaf-60	217	1	nigeria	GPE
gujaf-60	218	1	6(9	CARDINAL
gujaf-60	218	2	106112	DATE
gujaf-60	219	1	aladwan	PERSON
gujaf-60	219	2	2019	CARDINAL
gujaf-60	220	1	accrual	PERSON
gujaf-60	220	2	jordan	GPE
gujaf-60	221	1	italian	NORP
gujaf-60	221	2	41	CARDINAL
gujaf-60	221	3	691-707	CARDINAL
gujaf-60	221	4	m. m & al-own	ORG
gujaf-60	221	5	2017	CARDINAL
gujaf-60	222	1	europe	LOC
gujaf-60	223	1	international journal of academic research	ORG
gujaf-60	224	1	134	CARDINAL
gujaf-60	224	2	anandarajan	GPE
gujaf-60	224	3	a.	GPE
gujaf-60	224	4	hassan, i., & vivas	ORG
gujaf-60	224	5	a. l.	PERSON
gujaf-60	224	6	2003	DATE
gujaf-60	225	1	spanish	NORP
gujaf-60	226	1	16	CARDINAL
gujaf-60	226	2	45-65	DATE
gujaf-60	227	1	ardekani ma	PERSON
gujaf-60	227	2	nejat y. & hashemijo	ORG
gujaf-60	227	3	2012	DATE
gujaf-60	228	1	malaysia	GPE
gujaf-60	229	1	journal of business	ORG
gujaf-60	229	2	quarterly	DATE
gujaf-60	229	3	4(1	CARDINAL
gujaf-60	229	4	91	CARDINAL
gujaf-60	230	1	arif, a., & akbar	ORG
gujaf-60	230	2	f.	PERSON
gujaf-60	230	3	2013	DATE
gujaf-60	231	1	pakistan	GPE
gujaf-60	232	1	international journal of business	ORG
gujaf-60	232	2	3(9	CARDINAL
gujaf-60	232	3	16 33	DATE
gujaf-60	233	1	arif, a.	PERSON
gujaf-60	233	2	abrar, a.	ORG
gujaf-60	233	3	khan	GPE
gujaf-60	233	4	kayani	PERSON
gujaf-60	233	5	f., & shah	ORG
gujaf-60	234	1	pakistan	GPE
gujaf-60	235	1	3(2	CARDINAL
gujaf-60	235	2	6877	DATE
gujaf-60	236	1	collins	PERSON
gujaf-60	236	2	d., & kinney	ORG
gujaf-60	236	3	w.	PERSON
gujaf-60	236	4	2007	DATE
gujaf-60	238	1	44(1-2	CARDINAL
gujaf-60	238	2	16	CARDINAL
gujaf-60	239	1	2012	DATE
gujaf-60	239	2	pakistan	GPE
gujaf-60	240	1	2	CARDINAL
gujaf-60	240	2	10	CARDINAL
gujaf-60	240	3	362	CARDINAL
gujaf-60	241	1	ayunku	PRODUCT
gujaf-60	241	2	p.e, & timepere	ORG
gujaf-60	241	3	e.t	PERSON
gujaf-60	241	4	2020	DATE
gujaf-60	242	1	nigeria	GPE
gujaf-60	243	1	asian journal of economics	ORG
gujaf-60	243	2	14(1	CARDINAL
gujaf-60	243	3	39	CARDINAL
gujaf-60	243	4	baker, h., & powell	ORG
gujaf-60	243	5	1999	DATE
gujaf-60	244	1	quarterly	DATE
gujaf-60	244	2	38	CARDINAL
gujaf-60	244	3	2	CARDINAL
gujaf-60	244	4	17	CARDINAL
gujaf-60	245	1	ben othman	PERSON
gujaf-60	245	2	k. & mersni	ORG
gujaf-60	245	3	2014	DATE
gujaf-60	246	1	islamic	NORP
gujaf-60	246	2	the middle gusau journal of accounting	ORG
gujaf-60	246	3	2	CARDINAL
gujaf-60	246	4	2, april	DATE
gujaf-60	246	5	2021 18	DATE
gujaf-60	247	1	finance,31(1	ORG
gujaf-60	247	2	106	CARDINAL
gujaf-60	248	1	bernheim	GPE
gujaf-60	248	2	b.d & wantz	ORG
gujaf-60	250	1	the american economic review	ORG
gujaf-60	250	2	85(3	TIME
gujaf-60	250	3	532-551	CARDINAL
gujaf-60	251	1	beatty	PERSON
gujaf-60	251	2	e.	GPE
gujaf-60	251	3	hong	GPE
gujaf-60	251	4	z., & adam	ORG
gujaf-60	251	5	m.b.	GPE
gujaf-60	251	6	2002	DATE
gujaf-60	252	1	china	GPE
gujaf-60	253	1	21(1	CARDINAL
gujaf-60	253	2	87-89	DATE
gujaf-60	254	1	bornemann, s.	ORG
gujaf-60	254	2	memmel	GPE
gujaf-60	254	3	a.	PERSON
gujaf-60	254	4	2012	DATE
gujaf-60	256	1	germany	GPE
gujaf-60	257	1	journal of banking	ORG
gujaf-60	257	2	36(8	CARDINAL
gujaf-60	257	3	2403	CARDINAL
gujaf-60	258	1	bortoluzzo	PERSON
gujaf-60	258	2	a. b.	PERSON
gujaf-60	258	3	sheng	PERSON
gujaf-60	258	4	a. l.	PERSON
gujaf-60	258	5	2015	CARDINAL
gujaf-60	260	1	revista de administração	PERSON
gujaf-60	260	2	51	CARDINAL
gujaf-60	260	3	2	CARDINAL
gujaf-60	260	4	182	CARDINAL
gujaf-60	261	1	chang	PERSON
gujaf-60	261	2	r. d.	PERSON
gujaf-60	261	3	shen	GPE
gujaf-60	261	4	w. h. a.	PERSON
gujaf-60	261	5	c. j. (	PERSON
gujaf-60	261	6	2008	DATE
gujaf-60	263	1	international business & economics	ORG
gujaf-60	263	2	7(3	CARDINAL
gujaf-60	263	3	9-20	CARDINAL
gujaf-60	264	1	chan	ORG
gujaf-60	264	2	k c. farrell	PERSON
gujaf-60	264	3	b. r. & picheng	ORG
gujaf-60	264	4	2008	DATE
gujaf-60	265	1	section 404	LAW
gujaf-60	266	1	journal of practice &	ORG
gujaf-60	266	2	161	CARDINAL
gujaf-60	267	1	chen	PERSON
gujaf-60	267	2	2016	CARDINAL
gujaf-60	268	1	chinese	NORP
gujaf-60	269	1	4(2	CARDINAL
gujaf-60	269	2	301	CARDINAL
gujaf-60	270	1	cheng	PERSON
gujaf-60	270	2	warfield	PERSON
gujaf-60	270	3	t & ye	ORG
gujaf-60	270	4	2011	DATE
gujaf-60	272	1	26	CARDINAL
gujaf-60	272	2	2	CARDINAL
gujaf-60	272	3	317	CARDINAL
gujaf-60	273	1	cohen	PERSON
gujaf-60	273	2	d. a.	PERSON
gujaf-60	273	3	zarowin	CARDINAL
gujaf-60	273	4	2010	DATE
gujaf-60	275	1	50(1	CARDINAL
gujaf-60	275	2	2-19	DATE
gujaf-60	276	1	ge	ORG
gujaf-60	276	2	w. & schrand	ORG
gujaf-60	276	3	2010	DATE
gujaf-60	278	1	50	CARDINAL
gujaf-60	278	2	2010	DATE
gujaf-60	278	3	344	CARDINAL
gujaf-60	279	1	deangelo	PERSON
gujaf-60	279	2	h.	PERSON
gujaf-60	279	3	l. & skinner	ORG
gujaf-60	279	4	d.j.	GPE
gujaf-60	279	5	1994	DATE
gujaf-60	281	1	113	CARDINAL
gujaf-60	282	1	doyle	PERSON
gujaf-60	282	2	j.t.	GPE
gujaf-60	282	3	ge	ORG
gujaf-60	282	4	w. & mcvay	ORG
gujaf-60	282	5	s.	GPE
gujaf-60	282	6	2007	DATE
gujaf-60	284	1	82(5	CARDINAL
gujaf-60	284	2	1141-1170	CARDINAL
gujaf-60	285	1	gusau journal of accounting	ORG
gujaf-60	285	2	2	CARDINAL
gujaf-60	285	3	2, april	DATE
gujaf-60	285	4	2021 19	DATE
gujaf-60	285	5	j.	PERSON
gujaf-60	285	6	ge	ORG
gujaf-60	285	7	w. & mcvay	ORG
gujaf-60	285	8	s.	GPE
gujaf-60	285	9	2007	DATE
gujaf-60	287	1	journal of accounting economics	ORG
gujaf-60	287	2	44	DATE
gujaf-60	287	3	193	CARDINAL
gujaf-60	288	1	edelstein	PERSON
gujaf-60	288	2	r.	NORP
gujaf-60	288	3	liu	PERSON
gujaf-60	288	4	p.p & tsang	ORG
gujaf-60	288	5	2009	DATE
gujaf-60	290	1	2020	DATE
gujaf-60	290	2	2019	CARDINAL
gujaf-60	291	1	nine	CARDINAL
gujaf-60	291	2	cbn	ORG
gujaf-60	291	3	four	CARDINAL
gujaf-60	293	1	2020	DATE
gujaf-60	294	1	el sood,	PERSON
gujaf-60	294	2	h. a.	PERSON
gujaf-60	294	3	2012	DATE
gujaf-60	296	1	25	CARDINAL
gujaf-60	296	2	64	CARDINAL
gujaf-60	297	1	farouk	PERSON
gujaf-60	297	2	m.a.	PERSON
gujaf-60	297	3	isa, m.a.	ORG
gujaf-60	297	4	2018	DATE
gujaf-60	298	1	dmbs	ORG
gujaf-60	298	2	nigeria	GPE
gujaf-60	298	3	chang, shen & fang	ORG
gujaf-60	298	4	2018	DATE
gujaf-60	298	5	7	CARDINAL
gujaf-60	298	6	2	CARDINAL
gujaf-60	298	7	49	CARDINAL
gujaf-60	299	1	sun, h. & jin	ORG
gujaf-60	299	2	2009	DATE
gujaf-60	300	1	10	CARDINAL
gujaf-60	300	2	44	CARDINAL
gujaf-60	301	1	j., zhang	PERSON
gujaf-60	301	2	d. & liu	PERSON
gujaf-60	301	3	q.	PERSON
gujaf-60	301	4	2013	DATE
gujaf-60	302	1	4	CARDINAL
gujaf-60	302	2	81-87	DATE
gujaf-60	303	1	z.	PERSON
gujaf-60	303	2	lee	PERSON
gujaf-60	303	3	c.w.j. & j.g	ORG
gujaf-60	303	4	rosett	GPE
gujaf-60	303	5	2005	DATE
gujaf-60	304	1	24	CARDINAL
gujaf-60	304	2	313334	DATE
gujaf-60	305	1	hagerty	ORG
gujaf-60	305	2	j. (2005	GPE
gujaf-60	306	1	fannie mae	ORG
gujaf-60	307	1	wall street journal	ORG
gujaf-60	307	2	may 9	DATE
gujaf-60	309	1	hepworth	PERSON
gujaf-60	309	2	s.r.	GPE
gujaf-60	309	3	1953	DATE
gujaf-60	311	1	1	CARDINAL
gujaf-60	311	2	3239	CARDINAL
gujaf-60	312	1	w.	PERSON
gujaf-60	312	2	lilian	NORP
gujaf-60	312	3	ng.	GPE
gujaf-60	312	4	zaiats, n & zhang	ORG
gujaf-60	312	5	2012	DATE
gujaf-60	313	1	2020	DATE
gujaf-60	314	1	ibrahim	PERSON
gujaf-60	314	2	i.	PERSON
gujaf-60	314	3	bala	PERSON
gujaf-60	314	4	h. & garba	ORG
gujaf-60	314	5	2014	DATE
gujaf-60	315	1	nigeria	GPE
gujaf-60	316	1	frontier 17(2	DATE
gujaf-60	316	2	20	CARDINAL
gujaf-60	317	1	jahanzab, h.	ORG
gujaf-60	317	2	ali, a.	PERSON
gujaf-60	317	3	sadiq	PERSON
gujaf-60	317	4	2012	DATE
gujaf-60	317	5	pakistan	GPE
gujaf-60	318	1	european journal of business and	ORG
gujaf-60	318	2	4(1	CARDINAL
gujaf-60	318	3	83	CARDINAL
gujaf-60	319	1	jahmani	ORG
gujaf-60	319	2	y & niranjan	ORG
gujaf-60	319	3	2015	CARDINAL
gujaf-60	321	1	7(2	CARDINAL
gujaf-60	321	2	51-64	DATE
gujaf-60	322	1	2	CARDINAL
gujaf-60	322	2	2, april	DATE
gujaf-60	322	3	2021 20	DATE
gujaf-60	322	4	a.o.	GPE
gujaf-60	322	5	2017	CARDINAL
gujaf-60	323	1	nigerian	NORP
gujaf-60	324	1	international journal of accounting research	ORG
gujaf-60	324	2	5(2	CARDINAL
gujaf-60	324	3	1-5	CARDINAL
gujaf-60	324	4	jungandi	PERSON
gujaf-60	324	5	m.t.	GPE
gujaf-60	324	6	& mulyana	GPE
gujaf-60	324	7	r.a.	GPE
gujaf-60	324	8	2018	DATE
gujaf-60	326	1	jurnal bisnis dan akuntasi	PERSON
gujaf-60	326	2	20(1	CARDINAL
gujaf-60	326	3	5158	DATE
gujaf-60	327	1	jia, w.	PERSON
gujaf-60	327	2	liu	PERSON
gujaf-60	327	3	l & jones	ORG
gujaf-60	327	4	2011	DATE
gujaf-60	330	1	11(5	CARDINAL
gujaf-60	330	2	22	CARDINAL
gujaf-60	331	1	kanagaretnam	ORG
gujaf-60	331	2	k.	PERSON
gujaf-60	331	3	lobo	PERSON
gujaf-60	331	4	g. j.	PERSON
gujaf-60	331	5	yang	PERSON
gujaf-60	331	6	2005	DATE
gujaf-60	333	1	journal of business research	ORG
gujaf-60	333	2	58(3	DATE
gujaf-60	333	3	312320	DATE
gujaf-60	334	1	khanna	PERSON
gujaf-60	334	2	2015	CARDINAL
gujaf-60	335	1	indian	NORP
gujaf-60	336	1	international journal of multidisciplinary research	ORG
gujaf-60	336	2	2(1	CARDINAL
gujaf-60	336	3	352	CARDINAL
gujaf-60	336	4	liu	PERSON
gujaf-60	336	5	s. g.	PERSON
gujaf-60	336	6	2003	DATE
gujaf-60	338	1	the university of hawaii	ORG
gujaf-60	339	1	kothari	PERSON
gujaf-60	339	2	leone	ORG
gujaf-60	339	3	a.j. & wasley	ORG
gujaf-60	339	4	c.e.	GPE
gujaf-60	339	5	2005	DATE
gujaf-60	341	1	39	DATE
gujaf-60	341	2	163	CARDINAL
gujaf-60	342	1	kothari	PERSON
gujaf-60	342	2	s. p.	PERSON
gujaf-60	342	3	r.	PERSON
gujaf-60	342	4	2016	DATE
gujaf-60	343	1	91, 559586	DATE
gujaf-60	344	1	d., & taya	ORG
gujaf-60	344	2	2016	DATE
gujaf-60	346	1	2nd	ORDINAL
gujaf-60	347	1	pearson	PERSON
gujaf-60	348	1	lee	PERSON
gujaf-60	348	2	li	PERSON
gujaf-60	348	3	l. & yue	ORG
gujaf-60	348	4	2006	DATE
gujaf-60	350	1	11	CARDINAL
gujaf-60	350	2	2-3	DATE
gujaf-60	350	3	305-334	QUANTITY
gujaf-60	351	1	lin	PERSON
gujaf-60	351	2	o. c.	PERSON
gujaf-60	351	3	h. m. t.	PERSON
gujaf-60	351	4	2018	DATE
gujaf-60	352	1	malaysian	NORP
gujaf-60	353	1	iqtishadia	GPE
gujaf-60	353	2	kajian	NORP
gujaf-60	353	3	dan binis islam	PERSON
gujaf-60	353	4	27–46	CARDINAL
gujaf-60	354	1	https://doi.org/10.21043/iqtishadia.v10i2.2863 https://doi.org/10.21043/iqtishadia.v10i2.2863 gusau journal of accounting	ORG
gujaf-60	354	2	2	CARDINAL
gujaf-60	354	3	2, april	DATE
gujaf-60	354	4	2021 21	DATE
gujaf-60	356	1	9	CARDINAL
gujaf-60	357	1	2020 luo	PERSON
gujaf-60	357	2	j. & jeyaraj	ORG
gujaf-60	357	3	s.s.	PERSON
gujaf-60	358	1	2019	CARDINAL
gujaf-60	359	1	uk	GPE
gujaf-60	359	2	european journal of accounting	ORG
gujaf-60	359	3	27	CARDINAL
gujaf-60	359	4	r.	NORP
gujaf-60	359	5	2017	CARDINAL
gujaf-60	360	1	lebanese	NORP
gujaf-60	361	1	european research studies journal	ORG
gujaf-60	361	2	4b	CARDINAL
gujaf-60	361	3	706726	DATE
gujaf-60	362	1	mcdonald, i. & francis	ORG
gujaf-60	362	2	t. (	GPE
gujaf-60	362	3	2005	DATE
gujaf-60	363	1	aig	ORG
gujaf-60	363	2	four years	DATE
gujaf-60	363	3	$2.7 billion	MONEY
gujaf-60	364	1	wall street journal	ORG
gujaf-60	364	2	2	CARDINAL
gujaf-60	365	1	moghri	PERSON
gujaf-60	365	2	a.e.	GPE
gujaf-60	365	3	2013	DATE
gujaf-60	366	1	tehran stock exchange	ORG
gujaf-60	367	1	58-65	DATE
gujaf-60	368	1	mohammad	PERSON
gujaf-60	368	2	w.m.	GPE
gujaf-60	368	3	s., & zaini	ORG
gujaf-60	368	4	r.m.	GPE
gujaf-60	368	5	2011	DATE
gujaf-60	370	1	6(1	CARDINAL
gujaf-60	370	2	46	CARDINAL
gujaf-60	371	1	moradzadehfard, d.m and babaie	ORG
gujaf-60	371	2	2012	DATE
gujaf-60	372	1	tehran stock exchange	ORG
gujaf-60	373	1	6(4	CARDINAL
gujaf-60	373	2	144	CARDINAL
gujaf-60	374	1	nguyen	PERSON
gujaf-60	374	2	bui	ORG
gujaf-60	374	3	2019	DATE
gujaf-60	375	1	vietnam	GPE
gujaf-60	376	1	journal of asian business	ORG
gujaf-60	376	2	26(2	CARDINAL
gujaf-60	376	3	301-312	CARDINAL
gujaf-60	376	4	e. n. k.	PERSON
gujaf-60	376	5	d. n.	PERSON
gujaf-60	376	6	anaba	PERSON
gujaf-60	376	7	a. l.	PERSON
gujaf-60	376	8	2018	DATE
gujaf-60	377	1	the ghana stock exchange	ORG
gujaf-60	378	1	9(4	CARDINAL
gujaf-60	378	2	11–19	CARDINAL
gujaf-60	379	1	pandey	ORG
gujaf-60	379	2	n. s.	PERSON
gujaf-60	379	3	b. b.	PERSON
gujaf-60	379	4	2017	CARDINAL
gujaf-60	380	1	india	GPE
gujaf-60	381	1	international journal of economics	ORG
gujaf-60	381	2	267–288	CARDINAL
gujaf-60	382	1	ross	PERSON
gujaf-60	382	2	s.a (	PERSON
gujaf-60	382	3	1977	DATE
gujaf-60	384	1	bell journal of economics	ORG
gujaf-60	384	2	8	CARDINAL
gujaf-60	384	3	23-40	CARDINAL
gujaf-60	385	1	2006	DATE
gujaf-60	388	1	university of maheim	ORG
gujaf-60	388	2	germany	GPE
gujaf-60	388	3	silalahi	ORG
gujaf-60	388	4	2017	CARDINAL
gujaf-60	389	1	2	CARDINAL
gujaf-60	389	2	2, april	DATE
gujaf-60	389	3	2021 22	DATE
gujaf-60	389	4	north sumatra province	GPE
gujaf-60	389	5	indonesia	GPE
gujaf-60	389	6	v(3	PRODUCT
gujaf-60	389	7	159	CARDINAL
gujaf-60	390	1	shah, a.s.z.	PERSON
gujaf-60	390	2	yuan, h. & zafar	ORG
gujaf-60	390	3	2010	DATE
gujaf-60	391	1	pakistani	NORP
gujaf-60	391	2	chinese	NORP
gujaf-60	392	1	international research journal	ORG
gujaf-60	392	2	35, 2010	DATE
gujaf-60	393	1	srikanth	PERSON
gujaf-60	393	2	prasad	GPE
gujaf-60	393	3	m.n (	GPE
gujaf-60	393	4	2015	CARDINAL
gujaf-60	394	1	india	GPE
gujaf-60	395	1	nitte management review	ORG
gujaf-60	395	2	9(1	CARDINAL
gujaf-60	395	3	14-30	DATE
gujaf-60	396	1	uwuigbe	ORG
gujaf-60	396	2	u (	ORG
gujaf-60	396	3	2017	CARDINAL
gujaf-60	396	4	nigerian	NORP
gujaf-60	397	1	22(8	CARDINAL
gujaf-60	397	2	1-12	CARDINAL
gujaf-60	398	1	watts	GPE
gujaf-60	398	2	r.l.	GPE
gujaf-60	398	3	j.l.	GPE
gujaf-60	398	4	1990	DATE
gujaf-60	399	1	ten year	DATE
gujaf-60	400	1	65(1),131	CARDINAL
gujaf-60	401	1	yahaya	PERSON
gujaf-60	401	2	o.a.	GPE
gujaf-60	401	3	kutigi	PERSON
gujaf-60	401	4	u.m.	GPE
gujaf-60	401	5	2015	CARDINAL
gujaf-60	402	1	nigeria	GPE
gujaf-60	403	1	european journal of business and management	ORG
gujaf-60	403	2	7(18	CARDINAL
gujaf-60	403	3	70-81	CARDINAL