id	sid	eid	entity	type
gujaf-61	1	1	gusau journal of accounting	ORG
gujaf-61	1	2	2	CARDINAL
gujaf-61	1	3	2, april	DATE
gujaf-61	1	4	2021	CARDINAL
gujaf-61	1	5	1	CARDINAL
gujaf-61	1	6	2	CARDINAL
gujaf-61	1	7	2 april	DATE
gujaf-61	1	8	2021	CARDINAL
gujaf-61	1	9	2756-665x	CARDINAL
gujaf-61	1	10	social sciences	ORG
gujaf-61	1	11	federal university gusau	ORG
gujaf-61	1	12	zamfara state	GPE
gujaf-61	1	13	nigeria gusau journal of accounting	ORG
gujaf-61	1	14	2	CARDINAL
gujaf-61	1	15	2, april	DATE
gujaf-61	1	16	2021 2	QUANTITY
gujaf-61	1	17	nigeria	GPE
gujaf-61	1	18	abba adam phd	PERSON
gujaf-61	1	19	procurement unit federal university	ORG
gujaf-61	2	1	halima a.	PERSON
gujaf-61	2	2	yusuf azman hasim international business school univsersiti	ORG
gujaf-61	3	1	malaysia	GPE
gujaf-61	4	1	abubakar abubakar	PERSON
gujaf-61	4	2	department of accounting federal university of kashere	ORG
gujaf-61	5	1	ibrahim labaran ali phd	PERSON
gujaf-61	5	2	kaduna state university	ORG
gujaf-61	5	3	shehu usman hassan phd	PERSON
gujaf-61	6	1	nigeria	GPE
gujaf-61	8	1	nigeria	GPE
gujaf-61	8	2	pds	ORG
gujaf-61	10	1	365	CARDINAL
gujaf-61	10	2	7	CARDINAL
gujaf-61	11	1	5	CARDINAL
gujaf-61	12	1	3	CARDINAL
gujaf-61	12	2	pls	NORP
gujaf-61	13	1	β=0.91	PERSON
gujaf-61	13	2	t=5.07	PERSON
gujaf-61	13	3	0.05	CARDINAL
gujaf-61	14	1	2.44	CARDINAL
gujaf-61	14	2	0.05	CARDINAL
gujaf-61	17	1	gusau journal of accounting	ORG
gujaf-61	17	2	2	CARDINAL
gujaf-61	17	3	2, april	DATE
gujaf-61	17	4	2021	CARDINAL
gujaf-61	17	5	4.0	CARDINAL
gujaf-61	17	6	1	CARDINAL
gujaf-61	17	7	2017	DATE
gujaf-61	18	1	fatorachian & kazemi	ORG
gujaf-61	18	2	2018	DATE
gujaf-61	18	3	al.	PERSON
gujaf-61	18	4	2017	DATE
gujaf-61	19	1	kazemi	GPE
gujaf-61	19	2	2018	DATE
gujaf-61	19	3	fatorachian & kazemi	ORG
gujaf-61	19	4	2018	DATE
gujaf-61	19	5	bonilla et al.	PERSON
gujaf-61	19	6	2018	DATE
gujaf-61	19	7	lu	ORG
gujaf-61	19	8	2017	DATE
gujaf-61	20	1	bonilla et al.	PERSON
gujaf-61	20	2	2018	DATE
gujaf-61	21	1	tiwari	PERSON
gujaf-61	21	2	2017	DATE
gujaf-61	22	1	rahmani et al.	PERSON
gujaf-61	22	2	2018	DATE
gujaf-61	23	1	nigerian	NORP
gujaf-61	24	1	nigeria	GPE
gujaf-61	24	2	sc	GPE
gujaf-61	24	3	2014	DATE
gujaf-61	25	1	1.1	CARDINAL
gujaf-61	25	2	nigeria	GPE
gujaf-61	25	3	michael & james	ORG
gujaf-61	25	4	2015	DATE
gujaf-61	26	1	2017	DATE
gujaf-61	27	1	nigeria	GPE
gujaf-61	27	2	sc	GPE
gujaf-61	27	3	2017	CARDINAL
gujaf-61	27	4	tseng et al.	PERSON
gujaf-61	27	5	2019	DATE
gujaf-61	28	1	nigerian	NORP
gujaf-61	28	2	2016	DATE
gujaf-61	29	1	2018	DATE
gujaf-61	30	1	swedish	NORP
gujaf-61	30	2	swedish	NORP
gujaf-61	30	3	2018	DATE
gujaf-61	31	1	gusau journal of accounting	ORG
gujaf-61	31	2	2	CARDINAL
gujaf-61	31	3	2, april	DATE
gujaf-61	31	4	2021 4	DATE
gujaf-61	31	5	swedish	NORP
gujaf-61	31	6	2015	DATE
gujaf-61	32	1	2018	DATE
gujaf-61	33	1	nigeria	GPE
gujaf-61	33	2	pds	ORG
gujaf-61	33	3	murray et al.	PERSON
gujaf-61	33	4	2017	DATE
gujaf-61	34	1	the european commission	ORG
gujaf-61	34	2	the german industry association of bdi	ORG
gujaf-61	34	3	approximately eur 600 billion	MONEY
gujaf-61	34	4	every year	DATE
gujaf-61	34	5	european	NORP
gujaf-61	34	6	2018	DATE
gujaf-61	35	1	europe	LOC
gujaf-61	35	2	15 to 20	CARDINAL
gujaf-61	35	3	2020	DATE
gujaf-61	35	4	2018	DATE
gujaf-61	36	1	4.0	CARDINAL
gujaf-61	37	1	2018	DATE
gujaf-61	38	1	2016	DATE
gujaf-61	38	2	2018	DATE
gujaf-61	38	3	pds	ORG
gujaf-61	38	4	pds	ORG
gujaf-61	38	5	sarkis, & lai	ORG
gujaf-61	38	6	2008	DATE
gujaf-61	38	7	2013	DATE
gujaf-61	39	1	nigeria	GPE
gujaf-61	40	1	i.	PERSON
gujaf-61	40	2	nigeria	GPE
gujaf-61	41	1	nigeria	GPE
gujaf-61	42	1	0.05	CARDINAL
gujaf-61	43	1	nigeria	GPE
gujaf-61	44	1	nigeria	GPE
gujaf-61	45	1	nigeria	GPE
gujaf-61	46	1	4.0	CARDINAL
gujaf-61	46	2	2018	DATE
gujaf-61	47	1	4.0	CARDINAL
gujaf-61	47	2	2	CARDINAL
gujaf-61	47	3	2, april	DATE
gujaf-61	47	4	2021 5	DATE
gujaf-61	48	1	three	CARDINAL
gujaf-61	49	1	2	CARDINAL
gujaf-61	49	2	the years	DATE
gujaf-61	49	3	one	CARDINAL
gujaf-61	49	4	abbott et al.	ORG
gujaf-61	49	5	2018	DATE
gujaf-61	49	6	hermann et al.	PERSON
gujaf-61	49	7	2016	DATE
gujaf-61	49	8	al.	ORG
gujaf-61	49	9	2018	DATE
gujaf-61	50	1	days	DATE
gujaf-61	50	2	sanders et al.	PERSON
gujaf-61	50	3	2016	DATE
gujaf-61	51	1	days	DATE
gujaf-61	51	2	2018	DATE
gujaf-61	52	1	2018	DATE
gujaf-61	53	1	4.0	CARDINAL
gujaf-61	53	2	three	CARDINAL
gujaf-61	53	3	one	CARDINAL
gujaf-61	53	4	1996–2006	CARDINAL
gujaf-61	54	1	2	CARDINAL
gujaf-61	54	2	2006–2016	CARDINAL
gujaf-61	54	3	2011	DATE
gujaf-61	55	1	3	CARDINAL
gujaf-61	55	2	2017 to date	DATE
gujaf-61	56	1	2011	DATE
gujaf-61	57	1	annual	DATE
gujaf-61	57	2	29.5 per cent	MONEY
gujaf-61	57	3	between 2018 to 2025	DATE
gujaf-61	58	1	2017	DATE
gujaf-61	59	1	wang et al.	PERSON
gujaf-61	59	2	2016	DATE
gujaf-61	59	3	weyer et al.	PERSON
gujaf-61	59	4	2016	DATE
gujaf-61	60	1	zakuri	GPE
gujaf-61	60	2	2019	DATE
gujaf-61	60	3	2016	DATE
gujaf-61	62	1	weyer et al.	PERSON
gujaf-61	62	2	2016	DATE
gujaf-61	65	1	wang et al.	PERSON
gujaf-61	65	2	2016	DATE
gujaf-61	66	1	weyer et gusau journal of accounting	ORG
gujaf-61	66	2	2	CARDINAL
gujaf-61	66	3	2, april	DATE
gujaf-61	66	4	2021 6 al	QUANTITY
gujaf-61	66	5	2016	DATE
gujaf-61	67	1	hermann et al.	PERSON
gujaf-61	67	2	2016	DATE
gujaf-61	68	1	hermann et al.	PERSON
gujaf-61	68	2	2016	DATE
gujaf-61	69	1	nigeria	GPE
gujaf-61	70	1	two	CARDINAL
gujaf-61	70	2	2014	DATE
gujaf-61	71	1	allam & dhunny	ORG
gujaf-61	71	2	2019	DATE
gujaf-61	72	1	hermann et al.	PERSON
gujaf-61	72	2	2016	DATE
gujaf-61	72	3	navickas et al.	PERSON
gujaf-61	72	4	2018	DATE
gujaf-61	72	5	wan & qie	ORG
gujaf-61	72	6	2020	DATE
gujaf-61	73	1	2019	DATE
gujaf-61	74	1	sc	GPE
gujaf-61	74	2	the coming decade	DATE
gujaf-61	74	3	as much as $50 billion	MONEY
gujaf-61	74	4	cioffi et al.	ORG
gujaf-61	74	5	2020	DATE
gujaf-61	75	1	the pds sc	ORG
gujaf-61	75	2	2020	DATE
gujaf-61	76	1	chaopaisarn & woschank	ORG
gujaf-61	76	2	2019	DATE
gujaf-61	77	1	2020	DATE
gujaf-61	78	1	philip chen & zhang	ORG
gujaf-61	78	2	2014	DATE
gujaf-61	78	3	weyer et al.	PERSON
gujaf-61	78	4	2016	DATE
gujaf-61	78	5	k grzybowska et al.	PERSON
gujaf-61	78	6	2020	DATE
gujaf-61	78	7	li	GPE
gujaf-61	78	8	2020	DATE
gujaf-61	79	1	oh & jeong	ORG
gujaf-61	79	2	2019	DATE
gujaf-61	80	1	2019	DATE
gujaf-61	82	1	80 per cent	MONEY
gujaf-61	82	2	2019	DATE
gujaf-61	83	1	2019	DATE
gujaf-61	84	1	gusau journal of accounting	ORG
gujaf-61	84	2	2	CARDINAL
gujaf-61	84	3	2, april	DATE
gujaf-61	84	4	2021 7	DATE
gujaf-61	84	5	every mile	QUANTITY
gujaf-61	85	1	british	NORP
gujaf-61	85	2	2019	DATE
gujaf-61	86	1	2019	DATE
gujaf-61	87	1	2019	DATE
gujaf-61	88	1	nigeria	GPE
gujaf-61	89	1	usd 2 billion	MONEY
gujaf-61	89	2	2019	DATE
gujaf-61	89	3	usd 3.81 billion	MONEY
gujaf-61	89	4	2025	DATE
gujaf-61	89	5	annual	DATE
gujaf-61	89	6	10.96 per cent	MONEY
gujaf-61	89	7	2020-2025	DATE
gujaf-61	89	8	chen et al.	PERSON
gujaf-61	89	9	2020	DATE
gujaf-61	90	1	chandan	ORG
gujaf-61	90	2	2016	DATE
gujaf-61	91	1	allam & dhunny	ORG
gujaf-61	91	2	2019	DATE
gujaf-61	91	3	de giovanni	PERSON
gujaf-61	91	4	2019	DATE
gujaf-61	91	5	wan & qie	ORG
gujaf-61	91	6	2020	DATE
gujaf-61	92	1	4.0	CARDINAL
gujaf-61	92	2	the pds industries	ORG
gujaf-61	92	3	2020	DATE
gujaf-61	93	1	daily	DATE
gujaf-61	93	2	2018	DATE
gujaf-61	93	3	4.0	CARDINAL
gujaf-61	93	4	2018	DATE
gujaf-61	93	5	2017	DATE
gujaf-61	94	1	4.0	CARDINAL
gujaf-61	94	2	oesterreich & teuteberg	ORG
gujaf-61	94	3	2016	DATE
gujaf-61	94	4	2018	DATE
gujaf-61	95	1	nigerian	NORP
gujaf-61	97	1	bianchi	PERSON
gujaf-61	97	2	labory	PERSON
gujaf-61	97	3	2018	DATE
gujaf-61	97	4	zero	CARDINAL
gujaf-61	97	5	zero	CARDINAL
gujaf-61	97	6	kulauzovic	PERSON
gujaf-61	97	7	2018	DATE
gujaf-61	98	1	2017	DATE
gujaf-61	100	1	2016	DATE
gujaf-61	100	2	2016	DATE
gujaf-61	100	3	2018	DATE
gujaf-61	101	1	gusau journal of accounting	ORG
gujaf-61	101	2	2	CARDINAL
gujaf-61	101	3	2, april	DATE
gujaf-61	101	4	2021 8 3	DATE
gujaf-61	103	1	levin	PERSON
gujaf-61	103	2	2006	DATE
gujaf-61	103	3	setia	ORG
gujaf-61	103	4	2016	DATE
gujaf-61	104	1	365	CARDINAL
gujaf-61	104	2	seven	CARDINAL
gujaf-61	104	3	7	CARDINAL
gujaf-61	104	4	nigerian	NORP
gujaf-61	104	5	nigeria	GPE
gujaf-61	106	1	creswell & creswell	ORG
gujaf-61	106	2	2017	DATE
gujaf-61	108	1	levin	NORP
gujaf-61	108	2	2006	DATE
gujaf-61	109	1	nigeria	GPE
gujaf-61	109	2	1	CARDINAL
gujaf-61	109	3	1	CARDINAL
gujaf-61	109	4	4.0	CARDINAL
gujaf-61	110	1	five	CARDINAL
gujaf-61	110	2	1	CARDINAL
gujaf-61	110	3	5	CARDINAL
gujaf-61	113	1	30	CARDINAL
gujaf-61	115	1	0.83	CARDINAL
gujaf-61	116	1	0.83	CARDINAL
gujaf-61	116	2	cowan et al.	PERSON
gujaf-61	116	3	1994	DATE
gujaf-61	116	4	joseph f hair jr et al.	PERSON
gujaf-61	116	5	2017	DATE
gujaf-61	118	1	two	CARDINAL
gujaf-61	120	1	pls	NORP
gujaf-61	120	2	sn	ORG
gujaf-61	120	3	1	CARDINAL
gujaf-61	120	4	nidas marine	ORG
gujaf-61	121	1	03 01 3	CARDINAL
gujaf-61	121	2	04	CARDINAL
gujaf-61	121	3	15 07	DATE
gujaf-61	121	4	kaduna	GPE
gujaf-61	121	5	15 07 6	CARDINAL
gujaf-61	121	6	harcourt refining company ltd	ORG
gujaf-61	121	7	15 07 7	TIME
gujaf-61	121	8	nnpc retail ltd	ORG
gujaf-61	121	9	774 340	CARDINAL
gujaf-61	121	10	829 365	CARDINAL
gujaf-61	121	11	2	CARDINAL
gujaf-61	121	12	2, april	DATE
gujaf-61	121	13	2021 9	DATE
gujaf-61	122	1	chin et al.	PERSON
gujaf-61	122	2	2003	DATE
gujaf-61	123	1	pls	NORP
gujaf-61	123	2	two	CARDINAL
gujaf-61	123	3	joseph f hair jr et al.	PERSON
gujaf-61	123	4	2017	DATE
gujaf-61	124	1	3.1	CARDINAL
gujaf-61	125	1	at least 0.7	CARDINAL
gujaf-61	125	2	joseph f hair jr et al.	PERSON
gujaf-61	125	3	2017	DATE
gujaf-61	126	1	four	CARDINAL
gujaf-61	126	2	0.7	CARDINAL
gujaf-61	127	1	8	CARDINAL
gujaf-61	128	1	second	ORDINAL
gujaf-61	128	2	3	CARDINAL
gujaf-61	128	3	0.7	CARDINAL
gujaf-61	128	4	2	CARDINAL
gujaf-61	129	1	3	CARDINAL
gujaf-61	131	1	lacker	ORG
gujaf-61	131	2	1981	DATE
gujaf-61	133	1	ave square	FAC
gujaf-61	134	1	3	CARDINAL
gujaf-61	134	2	fornell	CARDINAL
gujaf-61	136	1	lacker	ORG
gujaf-61	140	1	joseph f hair jr et al.	PERSON
gujaf-61	140	2	2017	DATE
gujaf-61	140	3	2	CARDINAL
gujaf-61	141	1	ringle et al.	ORG
gujaf-61	141	2	2015	DATE
gujaf-61	141	3	2	CARDINAL
gujaf-61	142	1	0.05	CARDINAL
gujaf-61	142	2	1.96	CARDINAL
gujaf-61	143	1	gusau journal of accounting	ORG
gujaf-61	143	2	2	CARDINAL
gujaf-61	143	3	2, april	DATE
gujaf-61	143	4	2021 10	DATE
gujaf-61	143	5	2	CARDINAL
gujaf-61	143	6	sn	ORG
gujaf-61	143	7	1	CARDINAL
gujaf-61	143	8	0.818 0.926	CARDINAL
gujaf-61	143	9	0.921	CARDINAL
gujaf-61	143	10	0.866	CARDINAL
gujaf-61	143	11	0.951	CARDINAL
gujaf-61	143	12	0.905	DATE
gujaf-61	143	13	0.972	MONEY
gujaf-61	143	14	0.926	CARDINAL
gujaf-61	143	15	0.944	CARDINAL
gujaf-61	143	16	0.855	CARDINAL
gujaf-61	143	17	0.861 gsi3 0.806	MONEY
gujaf-61	143	18	0.824	CARDINAL
gujaf-61	143	19	0.894	CARDINAL
gujaf-61	144	1	gsir2	ORG
gujaf-61	144	2	2	CARDINAL
gujaf-61	144	3	oecp1	PERSON
gujaf-61	144	4	0.944 oecp2	DATE
gujaf-61	144	5	0.976	CARDINAL
gujaf-61	144	6	oecp3	ORG
gujaf-61	144	7	0.977	DATE
gujaf-61	144	8	oep1 0.962	FAC
gujaf-61	144	9	oep4	ORG
gujaf-61	144	10	0.892	CARDINAL
gujaf-61	144	11	oop1	ORG
gujaf-61	144	12	0.773 0.841 0.570	MONEY
gujaf-61	144	13	0.747	PRODUCT
gujaf-61	144	14	0.847	CARDINAL
gujaf-61	144	15	0.683	CARDINAL
gujaf-61	144	16	gusau journal of accounting	ORG
gujaf-61	144	17	2	CARDINAL
gujaf-61	144	18	2, april	DATE
gujaf-61	144	19	2021 11	DATE
gujaf-61	144	20	3	CARDINAL
gujaf-61	147	1	0.905	CARDINAL
gujaf-61	147	2	0.998	CARDINAL
gujaf-61	147	3	0.047 0.015 0.949	QUANTITY
gujaf-61	147	4	0.003 0.116 0.047 0.881	MONEY
gujaf-61	147	5	0.053 0.049 0.116	MONEY
gujaf-61	147	6	0.960	CARDINAL
gujaf-61	147	7	0.403 0.030 -0.038	QUANTITY
gujaf-61	147	8	0.386	MONEY
gujaf-61	147	9	0.848	CARDINAL
gujaf-61	147	10	0.038	CARDINAL
gujaf-61	147	11	0.915	CARDINAL
gujaf-61	147	12	0.084	CARDINAL
gujaf-61	147	13	0.410 0.066 0.755	MONEY
gujaf-61	147	14	0.033 0.043	QUANTITY
gujaf-61	147	15	0.003	CARDINAL
gujaf-61	147	16	0.043 0.015 0.874	MONEY
gujaf-61	147	17	0.991	CARDINAL
gujaf-61	147	18	0.101	CARDINAL
gujaf-61	147	19	iotd1	ORG
gujaf-61	147	20	0.999 0.999	MONEY
gujaf-61	147	21	iotd2	ORG
gujaf-61	147	22	1.000	CARDINAL
gujaf-61	147	23	0.998	CARDINAL
gujaf-61	147	24	0.935	CARDINAL
gujaf-61	147	25	iotso6	ORG
gujaf-61	147	26	0.976	CARDINAL
gujaf-61	147	27	0.999 0.999 0.993	MONEY
gujaf-61	148	1	0.999	CARDINAL
gujaf-61	148	2	0.996	CARDINAL
gujaf-61	148	3	0.995	CARDINAL
gujaf-61	148	4	iotss5	ORG
gujaf-61	148	5	0.992	CARDINAL
gujaf-61	148	6	gusau journal of accounting	ORG
gujaf-61	148	7	2	CARDINAL
gujaf-61	148	8	2, april	DATE
gujaf-61	148	9	2021 12 4	DATE
gujaf-61	149	1	smartpls	ORG
gujaf-61	150	1	4.1	CARDINAL
gujaf-61	150	2	one	CARDINAL
gujaf-61	151	1	amos	ORG
gujaf-61	152	1	smartpls	ORG
gujaf-61	153	1	two	CARDINAL
gujaf-61	153	2	kolmogorov-smirnov	ORG
gujaf-61	154	1	4	CARDINAL
gujaf-61	154	2	4	CARDINAL
gujaf-61	154	3	kolmogorov-smirnov	PERSON
gujaf-61	155	1	statisti	PERSON
gujaf-61	156	1	365 .000	CARDINAL
gujaf-61	156	2	365 .001	CARDINAL
gujaf-61	156	3	.079	CARDINAL
gujaf-61	156	4	.000	CARDINAL
gujaf-61	156	5	365 .003	CARDINAL
gujaf-61	156	6	.993	CARDINAL
gujaf-61	157	1	4	CARDINAL
gujaf-61	157	2	two	CARDINAL
gujaf-61	158	1	shapiro-wilk test	ORG
gujaf-61	159	1	2000	DATE
gujaf-61	159	2	2000	CARDINAL
gujaf-61	159	3	kolmogorov-smirnov	ORG
gujaf-61	160	1	only 365	CARDINAL
gujaf-61	160	2	george & mallery	ORG
gujaf-61	160	3	2010	DATE
gujaf-61	161	1	less than 0.05	MONEY
gujaf-61	161	2	0.001,0.003	CARDINAL
gujaf-61	161	3	0.008	CARDINAL
gujaf-61	164	1	4.2	CARDINAL
gujaf-61	166	1	2017	CARDINAL
gujaf-61	167	1	ringle, wende	ORG
gujaf-61	167	2	2015	CARDINAL
gujaf-61	168	1	pls	ORG
gujaf-61	168	2	1	CARDINAL
gujaf-61	170	1	2017	CARDINAL
gujaf-61	172	1	2	CARDINAL
gujaf-61	172	2	2, april	DATE
gujaf-61	172	3	2021 13	DATE
gujaf-61	172	4	0.05	CARDINAL
gujaf-61	172	5	1.96	CARDINAL
gujaf-61	173	1	4.3	CARDINAL
gujaf-61	173	2	pls	NORP
gujaf-61	174	1	2017	DATE
gujaf-61	175	1	5000	CARDINAL
gujaf-61	175	2	2017	DATE
gujaf-61	176	1	1	CARDINAL
gujaf-61	176	2	nigeria	GPE
gujaf-61	177	1	1	CARDINAL
gujaf-61	177	2	nigeria	GPE
gujaf-61	177	3	0.05	CARDINAL
gujaf-61	177	4	0.835	CARDINAL
gujaf-61	179	1	nigeria	GPE
gujaf-61	180	1	4	CARDINAL
gujaf-61	181	1	2	CARDINAL
gujaf-61	182	1	1.96	CARDINAL
gujaf-61	182	2	0.05	CARDINAL
gujaf-61	183	1	nigeria	GPE
gujaf-61	184	1	3	CARDINAL
gujaf-61	184	2	5000	CARDINAL
gujaf-61	185	1	2	CARDINAL
gujaf-61	185	2	nigeria	GPE
gujaf-61	186	1	2	CARDINAL
gujaf-61	186	2	5	CARDINAL
gujaf-61	186	3	2017	DATE
gujaf-61	188	1	0.05	CARDINAL
gujaf-61	188	2	1.96	CARDINAL
gujaf-61	188	3	2017	DATE
gujaf-61	189	1	5	CARDINAL
gujaf-61	189	2	0.924 42.176	MONEY
gujaf-61	189	3	1	CARDINAL
gujaf-61	189	4	2.499	CARDINAL
gujaf-61	189	5	gusau journal of accounting	ORG
gujaf-61	189	6	2	CARDINAL
gujaf-61	189	7	2, april	DATE
gujaf-61	189	8	2021 14	DATE
gujaf-61	189	9	1	CARDINAL
gujaf-61	189	10	2	CARDINAL
gujaf-61	189	11	2, april	DATE
gujaf-61	189	12	2021 15	DATE
gujaf-61	189	13	2	CARDINAL
gujaf-61	189	14	iot gusau journal of accounting	ORG
gujaf-61	189	15	2	CARDINAL
gujaf-61	189	16	2, april	DATE
gujaf-61	189	17	2021 16	DATE
gujaf-61	189	18	2	CARDINAL
gujaf-61	189	19	5	CARDINAL
gujaf-61	189	20	nigeria	GPE
gujaf-61	189	21	2.438	DATE
gujaf-61	189	22	0.05	CARDINAL
gujaf-61	192	1	4.4	CARDINAL
gujaf-61	192	2	nigeria	GPE
gujaf-61	192	3	pls	NORP
gujaf-61	192	4	nigeria	GPE
gujaf-61	193	1	nigeria	GPE
gujaf-61	193	2	two	CARDINAL
gujaf-61	194	1	nigeria	GPE
gujaf-61	195	1	muñuzuri	GPE
gujaf-61	196	1	2020	DATE
gujaf-61	199	1	manavalan & jayakrishna	ORG
gujaf-61	199	2	2019	DATE
gujaf-61	200	1	banerjee	GPE
gujaf-61	200	2	mishra	PERSON
gujaf-61	200	3	2017	CARDINAL
gujaf-61	200	4	prajogo	ORG
gujaf-61	200	5	2012	DATE
gujaf-61	200	6	the recent years	DATE
gujaf-61	200	7	muñuzuri et al.	FAC
gujaf-61	200	8	2020	DATE
gujaf-61	201	1	joubert venter	PERSON
gujaf-61	201	2	joubert	PERSON
gujaf-61	201	3	2012	DATE
gujaf-61	201	4	wong et al	PERSON
gujaf-61	202	1	2016	DATE
gujaf-61	202	2	tao et al	PERSON
gujaf-61	203	1	2014	DATE
gujaf-61	204	1	the economy gusau journal of accounting	ORG
gujaf-61	204	2	2	CARDINAL
gujaf-61	204	3	2, april	DATE
gujaf-61	204	4	2021 17	DATE
gujaf-61	204	5	el-kassar & singh	ORG
gujaf-61	204	6	2019	DATE
gujaf-61	204	7	2017	DATE
gujaf-61	207	1	nigeria	GPE
gujaf-61	207	2	manavalan & jayakrishna	ORG
gujaf-61	207	3	2019	DATE
gujaf-61	207	4	2017	DATE
gujaf-61	209	1	manavalan & jayakrishna	ORG
gujaf-61	209	2	2019	DATE
gujaf-61	210	1	2016	DATE
gujaf-61	210	2	2018	DATE
gujaf-61	210	3	nigeria	GPE
gujaf-61	210	4	2018	DATE
gujaf-61	210	5	zhu et al.	PERSON
gujaf-61	210	6	2017	DATE
gujaf-61	211	1	2017	DATE
gujaf-61	212	1	nigeria	GPE
gujaf-61	212	2	nigeria	GPE
gujaf-61	213	1	el-kassar & singh	ORG
gujaf-61	213	2	2019	DATE
gujaf-61	213	3	liew	ORG
gujaf-61	213	4	2018	DATE
gujaf-61	214	1	5	CARDINAL
gujaf-61	218	1	4.0	CARDINAL
gujaf-61	218	2	4.0	CARDINAL
gujaf-61	219	1	gusau journal of accounting	ORG
gujaf-61	219	2	2	CARDINAL
gujaf-61	219	3	2, april	DATE
gujaf-61	219	4	2021 18	DATE
gujaf-61	220	1	4.0	CARDINAL
gujaf-61	225	1	abbott	GPE
gujaf-61	225	2	b. p.	PERSON
gujaf-61	225	3	abbott	GPE
gujaf-61	225	4	r.	NORP
gujaf-61	225	5	abbott	GPE
gujaf-61	225	6	t. d.	GPE
gujaf-61	225	7	acernese, f.	GPE
gujaf-61	225	8	ackley	PERSON
gujaf-61	225	9	k., adams	PERSON
gujaf-61	225	10	c., adams	PERSON
gujaf-61	225	11	adhikari	PERSON
gujaf-61	225	12	r. x.	PERSON
gujaf-61	225	13	v. b.	PERSON
gujaf-61	225	14	b.	PERSON
gujaf-61	225	15	m.	PERSON
gujaf-61	225	16	k.	PERSON
gujaf-61	225	17	aggarwal	ORG
gujaf-61	225	18	n., aguiar, o. d.	ORG
gujaf-61	225	19	aiello	ORG
gujaf-61	225	20	l.	GPE
gujaf-61	225	21	ain	PERSON
gujaf-61	225	22	ajith	ORG
gujaf-61	225	23	j. (	PERSON
gujaf-61	225	24	2018	DATE
gujaf-61	227	1	121(16	DATE
gujaf-61	227	2	1–16	CARDINAL
gujaf-61	228	1	allam, z., & dhunny	ORG
gujaf-61	228	2	z. a.	PERSON
gujaf-61	228	3	2019	DATE
gujaf-61	230	1	89	CARDINAL
gujaf-61	231	1	e.	PERSON
gujaf-61	231	2	2019	DATE
gujaf-61	233	1	10(5	CARDINAL
gujaf-61	233	2	93–102	CARDINAL
gujaf-61	234	1	https://doi.org/10.14569/ijacsa.2019.0100513 ambituuni,	ORG
gujaf-61	234	2	a.	PERSON
gujaf-61	234	3	j., & emeseh	ORG
gujaf-61	234	4	e.	PERSON
gujaf-61	234	5	2014	DATE
gujaf-61	235	1	nigeria	GPE
gujaf-61	236	1	9(1	CARDINAL
gujaf-61	236	2	43–60	DATE
gujaf-61	237	1	banerjee	GPE
gujaf-61	237	2	m., & mishra	ORG
gujaf-61	237	3	m. (	PERSON
gujaf-61	237	4	2017	CARDINAL
gujaf-61	238	1	india	GPE
gujaf-61	239	1	34	CARDINAL
gujaf-61	239	2	248–259	CARDINAL
gujaf-61	240	1	m., dickens	PERSON
gujaf-61	240	2	c., & hague	ORG
gujaf-61	240	3	r.	PERSON
gujaf-61	240	4	2016	DATE
gujaf-61	242	1	102	CARDINAL
gujaf-61	242	2	193–201	DATE
gujaf-61	243	1	s.	PERSON
gujaf-61	243	2	2018	DATE
gujaf-61	244	1	fourth	ORDINAL
gujaf-61	245	1	49–78	CARDINAL
gujaf-61	246	1	f.	PERSON
gujaf-61	246	2	digiesi	GPE
gujaf-61	246	3	s.	GPE
gujaf-61	246	4	facchini	PERSON
gujaf-61	246	5	f., mossa	PERSON
gujaf-61	246	6	g., & mummolo	ORG
gujaf-61	246	7	2015	CARDINAL
gujaf-61	247	1	2	CARDINAL
gujaf-61	247	2	2, april	DATE
gujaf-61	247	3	2021 19	DATE
gujaf-61	248	1	summer	DATE
gujaf-61	248	2	francesco turco	PERSON
gujaf-61	248	3	263–270	CARDINAL
gujaf-61	249	1	bonilla	PERSON
gujaf-61	249	2	kolekar	PERSON
gujaf-61	249	3	s.	PERSON
gujaf-61	249	4	ma	PERSON
gujaf-61	249	5	diaz	PERSON
gujaf-61	249	6	h. c.	PERSON
gujaf-61	249	7	kalappattil	GPE
gujaf-61	249	8	das, r.	ORG
gujaf-61	249	9	eggers	ORG
gujaf-61	249	10	t.	GPE
gujaf-61	249	11	gutierrez	PERSON
gujaf-61	249	12	h. r.	PERSON
gujaf-61	249	13	m. h., & batzill	PERSON
gujaf-61	249	14	m. (	PERSON
gujaf-61	249	15	2018	DATE
gujaf-61	250	1	2	CARDINAL
gujaf-61	250	2	van der waals substrates	PERSON
gujaf-61	251	1	13(4	DATE
gujaf-61	251	2	289–293	CARDINAL
gujaf-61	252	1	https://doi.org/10.1038/s41565-018-0063-9 chandan	PERSON
gujaf-61	252	2	h. c.	PERSON
gujaf-61	252	3	2016	DATE
gujaf-61	255	1	https://doi.org/10.4018/978-1-4666-9639-6.ch023 chaopaisarn	ORG
gujaf-61	255	2	m. (	PERSON
gujaf-61	255	3	2019	DATE
gujaf-61	257	1	2019(mar	CARDINAL
gujaf-61	257	2	3715	CARDINAL
gujaf-61	257	3	3725	CARDINAL
gujaf-61	258	1	chen, z., ming	PERSON
gujaf-61	258	2	x.	GPE
gujaf-61	258	3	zhou	PERSON
gujaf-61	258	4	t., & chang	ORG
gujaf-61	258	5	2020	DATE
gujaf-61	260	1	87	CARDINAL
gujaf-61	260	2	106004	DATE
gujaf-61	261	1	w. w.	PERSON
gujaf-61	261	2	marcelin	GPE
gujaf-61	261	3	b. l.	PERSON
gujaf-61	261	4	2003	DATE
gujaf-61	262	1	monte carlo simulation study	ORG
gujaf-61	264	1	cioffi	GPE
gujaf-61	264	2	r.	NORP
gujaf-61	264	3	m.	PERSON
gujaf-61	264	4	petrillo, a., & de felice	ORG
gujaf-61	264	5	2020	DATE
gujaf-61	266	1	switzerland	GPE
gujaf-61	266	2	12(2	DATE
gujaf-61	267	1	2017	CARDINAL
gujaf-61	269	1	385–403	CARDINAL
gujaf-61	270	1	https://doi.org/10.1111/radm.12186 cowan	PERSON
gujaf-61	270	2	l. d.	PERSON
gujaf-61	270	3	hudson	GPE
gujaf-61	270	4	bobele	PERSON
gujaf-61	270	5	i., & baker	ORG
gujaf-61	270	6	j. (1994	ORG
gujaf-61	271	1	hla	PERSON
gujaf-61	272	1	9(2	CARDINAL
gujaf-61	272	2	173–177	CARDINAL
gujaf-61	273	1	https://doi.org/10.1177/088307389400900214 creswell	PERSON
gujaf-61	273	2	j. w.	PERSON
gujaf-61	273	3	& creswell	ORG
gujaf-61	273	4	j. d.	PERSON
gujaf-61	273	5	2017	CARDINAL
gujaf-61	276	1	r.	NORP
gujaf-61	276	2	c., & kar	ORG
gujaf-61	276	3	2019	DATE
gujaf-61	278	1	14(3	CARDINAL
gujaf-61	278	2	43–53	DATE
gujaf-61	280	1	2019	DATE
gujaf-61	282	1	7(12	CARDINAL
gujaf-61	283	1	2016	DATE
gujaf-61	284	1	nigeria	GPE
gujaf-61	285	1	2	CARDINAL
gujaf-61	285	2	28–34	CARDINAL
gujaf-61	286	1	& singh	GPE
gujaf-61	286	2	s. k.	PERSON
gujaf-61	286	3	2019	DATE
gujaf-61	288	1	144(november 2017	CARDINAL
gujaf-61	288	2	483	CARDINAL
gujaf-61	288	3	498	CARDINAL
gujaf-61	289	1	https://doi.org/10.1016/j.techfore.2017.12.016 fatorachian	PERSON
gujaf-61	289	2	h., & kazemi	ORG
gujaf-61	289	3	2018	DATE
gujaf-61	290	1	4.0	CARDINAL
gujaf-61	291	1	29(8	CARDINAL
gujaf-61	291	2	633–644	CARDINAL
gujaf-61	292	1	https://doi.org/10.1080/09537287.2018.1424960 gökalp	DATE
gujaf-61	292	2	e.	ORG
gujaf-61	292	3	şener	PERSON
gujaf-61	292	4	& eren	ORG
gujaf-61	294	1	2017	CARDINAL
gujaf-61	295	1	2	CARDINAL
gujaf-61	295	2	2, april	DATE
gujaf-61	295	3	2021 20	CARDINAL
gujaf-61	295	4	4.0	CARDINAL
gujaf-61	295	5	4.0-mm	QUANTITY
gujaf-61	296	1	770	CARDINAL
gujaf-61	296	2	128–142	CARDINAL
gujaf-61	297	1	j., & zhu	ORG
gujaf-61	297	2	2018	DATE
gujaf-61	300	1	k	PERSON
gujaf-61	300	2	a., & sawhney	ORG
gujaf-61	300	3	r.	NORP
gujaf-61	300	4	2020	DATE
gujaf-61	301	1	4.0	CARDINAL
gujaf-61	302	1	katarzyna grzybowska	PERSON
gujaf-61	302	2	a. awasthi	PERSON
gujaf-61	304	1	https://doi.org/10.1007/978-3-030-33369-0	NORP
gujaf-61	304	2	joe f., matthews	PERSON
gujaf-61	304	3	l. m., matthews	PERSON
gujaf-61	304	4	r. l.	PERSON
gujaf-61	304	5	2017	CARDINAL
gujaf-61	306	1	1(2	CARDINAL
gujaf-61	306	2	107	CARDINAL
gujaf-61	307	1	joseph f	PERSON
gujaf-61	307	2	m.	PERSON
gujaf-61	307	3	ringle	ORG
gujaf-61	307	4	c. m.	PERSON
gujaf-61	307	5	s. p.	PERSON
gujaf-61	307	6	2017	CARDINAL
gujaf-61	310	1	x.	GPE
gujaf-61	310	2	wong	GPE
gujaf-61	310	3	c. w. y.	PERSON
gujaf-61	310	4	& lee	PERSON
gujaf-61	310	5	2018	DATE
gujaf-61	312	1	174	CARDINAL
gujaf-61	312	2	502	CARDINAL
gujaf-61	312	3	526	CARDINAL
gujaf-61	313	1	https://doi.org/10.1016/j.jclepro.2017.10.314 hermann	PERSON
gujaf-61	313	2	m.	PERSON
gujaf-61	313	3	pentek	GPE
gujaf-61	313	4	t., & otto	ORG
gujaf-61	313	5	2016	DATE
gujaf-61	314	1	4.0	CARDINAL
gujaf-61	315	1	annual	DATE
gujaf-61	315	2	2016-march	DATE
gujaf-61	315	3	3928–3937	DATE
gujaf-61	316	1	2016	DATE
gujaf-61	318	1	september	DATE
gujaf-61	319	1	https://doi.org/https://www.researchgate.net/publication/308395986 kulauzovic,	PERSON
gujaf-61	319	2	a.	PERSON
gujaf-61	319	3	2018	DATE
gujaf-61	321	1	83(5	CARDINAL
gujaf-61	321	2	42	DATE
gujaf-61	322	1	levin	PERSON
gujaf-61	322	2	k. a.	PERSON
gujaf-61	322	3	2006	DATE
gujaf-61	324	1	7(1	DATE
gujaf-61	324	2	24–25	CARDINAL
gujaf-61	325	1	li	PERSON
gujaf-61	325	2	x.	PERSON
gujaf-61	325	3	2020	DATE
gujaf-61	327	1	137	CARDINAL
gujaf-61	327	2	101927	DATE
gujaf-61	328	1	https://doi.org/https://doi.org/10.1016/j.tre.2020.101927 liew	PERSON
gujaf-61	328	2	2018	DATE
gujaf-61	330	1	european journal of radiology	ORG
gujaf-61	330	2	102(march	CARDINAL
gujaf-61	330	3	152–156	CARDINAL
gujaf-61	331	1	2017	CARDINAL
gujaf-61	332	1	4.0	CARDINAL
gujaf-61	333	1	6	CARDINAL
gujaf-61	333	2	1–10	CARDINAL
gujaf-61	334	1	https://doi.org/10.1016/j.jii.2017.04.005 manavalan	PERSON
gujaf-61	334	2	e., & jayakrishna	ORG
gujaf-61	334	3	2019	DATE
gujaf-61	335	1	4.0	CARDINAL
gujaf-61	336	1	127(november 2017	CARDINAL
gujaf-61	336	2	925–953	CARDINAL
gujaf-61	337	1	https://doi.org/10.1016/j.cie.2018.11.030 michael	PERSON
gujaf-61	337	2	e., & james	ORG
gujaf-61	337	3	h. e.	PERSON
gujaf-61	337	4	2015	DATE
gujaf-61	339	1	harvard business review	ORG
gujaf-61	339	2	mikulecky	PERSON
gujaf-61	339	3	2011	DATE
gujaf-61	341	1	7th	ORDINAL
gujaf-61	341	2	10	CARDINAL
gujaf-61	341	3	628–638	CARDINAL
gujaf-61	342	1	muñuzuri	GPE
gujaf-61	342	2	j.	GPE
gujaf-61	342	3	2020	DATE
gujaf-61	344	1	gusau journal of accounting	ORG
gujaf-61	344	2	2	CARDINAL
gujaf-61	344	3	2, april	DATE
gujaf-61	344	4	2021 21 139(january 2019	DATE
gujaf-61	344	5	105668	DATE
gujaf-61	345	1	https://doi.org/10.1016/j.cie.2019.01.042 murray	PERSON
gujaf-61	345	2	k., & haynes	ORG
gujaf-61	345	3	2017	DATE
gujaf-61	347	1	journal of business ethics	ORG
gujaf-61	347	2	140(3	DATE
gujaf-61	347	3	369–380	CARDINAL
gujaf-61	348	1	2018	DATE
gujaf-61	350	1	7(1	DATE
gujaf-61	351	1	navickas	NORP
gujaf-61	351	2	s. а.	PERSON
gujaf-61	351	3	2018	DATE
gujaf-61	352	1	4.0	CARDINAL
gujaf-61	353	1	188–197	CARDINAL
gujaf-61	354	1	k.	PERSON
gujaf-61	354	2	2014	DATE
gujaf-61	355	1	smart city logistics	ORG
gujaf-61	356	1	151	CARDINAL
gujaf-61	356	2	266–281	CARDINAL
gujaf-61	357	1	oesterreich	GPE
gujaf-61	357	2	t. d.	GPE
gujaf-61	357	3	f.	PERSON
gujaf-61	357	4	2016	DATE
gujaf-61	358	1	4.0	CARDINAL
gujaf-61	360	1	rad, f. f., karlsson	ORG
gujaf-61	360	2	s., & haftor	ORG
gujaf-61	360	3	d. (	ORG
gujaf-61	360	4	2018	DATE
gujaf-61	362	1	european journal of management and business economics	ORG
gujaf-61	362	2	27(2	CARDINAL
gujaf-61	362	3	171–182	CARDINAL
gujaf-61	363	1	j., & jeong	ORG
gujaf-61	363	2	b.	PERSON
gujaf-61	363	3	2019	DATE
gujaf-61	365	1	55	CARDINAL
gujaf-61	365	2	217–233	CARDINAL
gujaf-61	366	1	tihinen	ORG
gujaf-61	366	2	m.	PERSON
gujaf-61	366	3	kääriäinen	PERSON
gujaf-61	366	4	j., & teppola	ORG
gujaf-61	366	5	s. (2017	ORG
gujaf-61	368	1	5(1	CARDINAL
gujaf-61	368	2	63–76	CARDINAL
gujaf-61	369	1	philip chen	PERSON
gujaf-61	369	2	c. l.	PERSON
gujaf-61	369	3	c. y.	PERSON
gujaf-61	369	4	2014	DATE
gujaf-61	371	1	275	CARDINAL
gujaf-61	371	2	314–347	DATE
gujaf-61	372	1	prajogo	NORP
gujaf-61	372	2	d., & olhager	ORG
gujaf-61	372	3	j.	PERSON
gujaf-61	372	4	2012	DATE
gujaf-61	374	1	international journal of production economics	ORG
gujaf-61	374	2	135(1	CARDINAL
gujaf-61	374	3	514–522	CARDINAL
gujaf-61	375	1	rahmani	PERSON
gujaf-61	375	2	a. m.	PERSON
gujaf-61	375	3	gia	GPE
gujaf-61	375	4	t. n.	GPE
gujaf-61	375	5	a.	PERSON
gujaf-61	375	6	i.	GPE
gujaf-61	375	7	jiang	GPE
gujaf-61	375	8	m., & liljeberg	ORG
gujaf-61	375	9	2018	DATE
gujaf-61	377	1	78	DATE
gujaf-61	377	2	641	CARDINAL
gujaf-61	377	3	658	CARDINAL
gujaf-61	378	1	t.,	GPE
gujaf-61	378	2	jacky	GPE
gujaf-61	378	3	h., &, & mumtaz	ORG
gujaf-61	378	4	a. m.	PERSON
gujaf-61	378	5	2017	CARDINAL
gujaf-61	379	1	pls	NORP
gujaf-61	379	2	3.0	CARDINAL
gujaf-61	380	1	kuala lumpur	GPE
gujaf-61	380	2	pearson	ORG
gujaf-61	381	1	ringle	ORG
gujaf-61	381	2	y. m.	PERSON
gujaf-61	381	3	wende	GPE
gujaf-61	381	4	s., & will	ORG
gujaf-61	381	5	a.	PERSON
gujaf-61	381	6	2015	CARDINAL
gujaf-61	382	1	smartpls	PERSON
gujaf-61	382	2	2	CARDINAL
gujaf-61	383	1	hamburg	GPE
gujaf-61	383	2	smartpls	PERSON
gujaf-61	385	1	a.	PERSON
gujaf-61	385	2	2018	DATE
gujaf-61	387	1	j.	PERSON
gujaf-61	387	2	ramirez-gonzalez	PERSON
gujaf-61	387	3	g.	PERSON
gujaf-61	387	4	williams	PERSON
gujaf-61	387	5	j. m.	PERSON
gujaf-61	387	6	liu	PERSON
gujaf-61	387	7	khanna	PERSON
gujaf-61	387	8	r., & pisharody	ORG
gujaf-61	387	9	2017	CARDINAL
gujaf-61	389	1	9(12	CARDINAL
gujaf-61	390	1	t.	GPE
gujaf-61	390	2	u. h., & blomquist	ORG
gujaf-61	390	3	t.	GPE
gujaf-61	390	4	2017	CARDINAL
gujaf-61	391	1	2	CARDINAL
gujaf-61	391	2	2, april	DATE
gujaf-61	391	3	2021 22	DATE
gujaf-61	392	1	667–676	CARDINAL
gujaf-61	393	1	https://doi.org/10.1016/j.bushor.2017.05.010 sanders, a.	PERSON
gujaf-61	393	2	elangeswaran	GPE
gujaf-61	393	3	c., & wulfsberg	ORG
gujaf-61	393	4	j.	PERSON
gujaf-61	393	5	2016	CARDINAL
gujaf-61	394	1	4.0	CARDINAL
gujaf-61	394	2	4.0	CARDINAL
gujaf-61	395	1	9(3	CARDINAL
gujaf-61	396	1	jochem	GPE
gujaf-61	396	2	r., & kohl	ORG
gujaf-61	396	3	2018	DATE
gujaf-61	397	1	4.0	CARDINAL
gujaf-61	398	1	23(2017	CARDINAL
gujaf-61	399	1	e., & yuksel	ORG
gujaf-61	399	2	a. n.	PERSON
gujaf-61	399	3	2017	CARDINAL
gujaf-61	400	1	4.0	CARDINAL
gujaf-61	400	2	turkey	GPE
gujaf-61	401	1	6(3	CARDINAL
gujaf-61	401	2	291–300	CARDINAL
gujaf-61	402	1	https://doi.org/10.17261/pressacademia.2017.688 setia	PERSON
gujaf-61	402	2	m. s.	PERSON
gujaf-61	402	3	2016	DATE
gujaf-61	403	1	3	CARDINAL
gujaf-61	404	1	indian	NORP
gujaf-61	404	2	61(3	CARDINAL
gujaf-61	404	3	261	CARDINAL
gujaf-61	405	1	singh	GPE
gujaf-61	405	2	s.	GPE
gujaf-61	405	3	p. k.	PERSON
gujaf-61	405	4	yoon	PERSON
gujaf-61	405	5	b.	PERSON
gujaf-61	405	6	m., cho	PERSON
gujaf-61	406	1	2020	DATE
gujaf-61	407	1	convergence	PERSON
gujaf-61	408	1	63, 102364	DATE
gujaf-61	409	1	t. k.	PERSON
gujaf-61	409	2	2018	DATE
gujaf-61	410	1	4.0	CARDINAL
gujaf-61	410	2	korea	GPE
gujaf-61	411	1	132(november 2017	CARDINAL
gujaf-61	412	1	https://doi.org/10.1016/j.techfore.2017.11.005 tao, f., cheng	PERSON
gujaf-61	412	2	xu	PERSON
gujaf-61	412	3	l. da	PERSON
gujaf-61	412	4	& li	PERSON
gujaf-61	412	5	b. h.	PERSON
gujaf-61	412	6	2014	DATE
gujaf-61	413	1	cciot-cmfg	PERSON
gujaf-61	414	1	10(2	DATE
gujaf-61	414	2	1435–1442	CARDINAL
gujaf-61	414	3	tiwari	PERSON
gujaf-61	414	4	r.	PERSON
gujaf-61	414	5	2017	CARDINAL
gujaf-61	416	1	575–582	CARDINAL
gujaf-61	417	1	b.	PERSON
gujaf-61	417	2	e., & pelaez	ORG
gujaf-61	417	3	2017	CARDINAL
gujaf-61	418	1	4.0	CARDINAL
gujaf-61	419	1	13	CARDINAL
gujaf-61	419	2	1175–1182	DATE
gujaf-61	420	1	https://doi.org/10.1016/j.promfg.2017.09.191 tseng	PERSON
gujaf-61	420	2	m. l.	PERSON
gujaf-61	420	3	islam	ORG
gujaf-61	420	4	m. s.	PERSON
gujaf-61	420	5	f. a.	PERSON
gujaf-61	420	6	s.	PERSON
gujaf-61	420	7	2019	DATE
gujaf-61	422	1	141(october 2018	DATE
gujaf-61	423	1	https://doi.org/10.1016/j.resconrec.2018.10.009	ORG
gujaf-61	423	2	c. j.	PERSON
gujaf-61	423	3	j. w.	PERSON
gujaf-61	423	4	2012	DATE
gujaf-61	424	1	multiday	DATE
gujaf-61	425	1	march 2013	DATE
gujaf-61	426	1	wan	PERSON
gujaf-61	426	2	x.	GPE
gujaf-61	426	3	& qie	ORG
gujaf-61	426	4	x.	GPE
gujaf-61	426	5	2020	DATE
gujaf-61	428	1	372	CARDINAL
gujaf-61	428	2	112595	DATE
gujaf-61	430	1	wang	PERSON
gujaf-61	430	2	s.	PERSON
gujaf-61	430	3	wan	PERSON
gujaf-61	430	4	j., li	PERSON
gujaf-61	430	5	2016	DATE
gujaf-61	431	1	4.0	CARDINAL
gujaf-61	432	1	2016	DATE
gujaf-61	433	1	https://doi.org/10.1155/2016/3159805	ORG
gujaf-61	433	2	s., meyer	ORG
gujaf-61	433	3	t.	GPE
gujaf-61	433	4	m.	PERSON
gujaf-61	433	5	gorecky	ORG
gujaf-61	433	6	d., & zühlke	ORG
gujaf-61	433	7	2016	CARDINAL
gujaf-61	434	1	gusau journal of accounting	ORG
gujaf-61	434	2	2	CARDINAL
gujaf-61	434	3	2, april	DATE
gujaf-61	434	4	2021 23	CARDINAL
gujaf-61	435	1	97–102	CARDINAL
gujaf-61	436	1	wong	GPE
gujaf-61	436	2	c. w. y.	PERSON
gujaf-61	436	3	lai	PERSON
gujaf-61	436	4	k.	PERSON
gujaf-61	436	5	lun	PERSON
gujaf-61	436	6	y. h.	ORG
gujaf-61	437	1	& cheng	ORG
gujaf-61	437	2	t. c. e.	PERSON
gujaf-61	437	3	2016	DATE
gujaf-61	439	1	9783319236	DATE
gujaf-61	440	1	https://doi.org/10.1007/9783-319-23681-0_2 zahraee	PERSON
gujaf-61	440	2	s. m.	PERSON
gujaf-61	440	3	mamizadeh	ORG
gujaf-61	440	4	f., & vafaei	ORG
gujaf-61	440	5	s. a.	PERSON
gujaf-61	440	6	2018	DATE
gujaf-61	441	1	iran	GPE
gujaf-61	442	1	19(3	DATE
gujaf-61	442	2	225–238	CARDINAL
gujaf-61	443	1	zakuri	GPE
gujaf-61	443	2	z.	PERSON
gujaf-61	443	3	2019	DATE
gujaf-61	444	1	4	CARDINAL
gujaf-61	446	1	p., & zywicki	ORG
gujaf-61	446	2	2016	DATE
gujaf-61	447	1	4.0	CARDINAL
gujaf-61	448	1	7(3	CARDINAL
gujaf-61	448	2	105–112	CARDINAL
gujaf-61	449	1	https://doi.org/10.1515/mper20160030 zhu	GPE
gujaf-61	449	2	geng	PERSON
gujaf-61	449	3	y., & fujita	ORG
gujaf-61	449	4	2017	CARDINAL
gujaf-61	450	1	chinese	NORP
gujaf-61	450	2	japanese	NORP
gujaf-61	451	1	26(1	CARDINAL
gujaf-61	451	2	18–30	CARDINAL