id sid eid entity type gujaf-65 1 1 gusau journal of accounting ORG gujaf-65 1 2 2 CARDINAL gujaf-65 1 3 2, april DATE gujaf-65 1 4 2021 CARDINAL gujaf-65 1 5 1 CARDINAL gujaf-65 1 6 2 CARDINAL gujaf-65 1 7 2 april DATE gujaf-65 1 8 2021 CARDINAL gujaf-65 1 9 2756-665x CARDINAL gujaf-65 1 10 social sciences ORG gujaf-65 1 11 federal university gusau ORG gujaf-65 1 12 zamfara state GPE gujaf-65 1 13 nigeria gusau journal of accounting ORG gujaf-65 1 14 2 CARDINAL gujaf-65 1 15 2, april DATE gujaf-65 1 16 2021 CARDINAL gujaf-65 1 17 2 CARDINAL gujaf-65 1 18 nigeria GPE gujaf-65 1 19 issa department of accounting ORG gujaf-65 1 20 ahmadu bello university ORG gujaf-65 1 21 zaria GPE gujaf-65 1 22 nigeria GPE gujaf-65 3 1 nasiru yunusa phd department PERSON gujaf-65 3 2 bello university ORG gujaf-65 3 3 zaria GPE gujaf-65 3 4 nigeria GPE gujaf-65 3 5 aisha mahmoud hamman phd PERSON gujaf-65 3 6 bello university ORG gujaf-65 3 7 zaria GPE gujaf-65 3 8 nigeria GPE gujaf-65 4 1 nigeria GPE gujaf-65 5 1 annual DATE gujaf-65 5 2 seven CARDINAL gujaf-65 5 3 nigerian stock exchange ORG gujaf-65 5 4 eight-year DATE gujaf-65 5 5 2012-2019 DATE gujaf-65 10 1 nigeria GPE gujaf-65 11 1 1 CARDINAL gujaf-65 16 1 2018 DATE gujaf-65 17 1 nigeria GPE gujaf-65 18 1 nigeria GPE gujaf-65 19 1 2019 CARDINAL gujaf-65 19 2 nigeria GPE gujaf-65 19 3 seventh ORDINAL gujaf-65 20 1 nigeria GPE gujaf-65 20 2 gusau journal of accounting ORG gujaf-65 20 3 2 CARDINAL gujaf-65 20 4 2, april DATE gujaf-65 20 5 2021 3 CARDINAL gujaf-65 20 6 africa LOC gujaf-65 20 7 health effects institute ORG gujaf-65 20 8 2019 DATE gujaf-65 21 1 2018 DATE gujaf-65 21 2 nigeria GPE gujaf-65 21 3 tenth ORDINAL gujaf-65 23 1 2017 CARDINAL gujaf-65 24 1 leszczynska ORG gujaf-65 24 2 2010 DATE gujaf-65 25 1 adams & frost ORG gujaf-65 25 2 2008 DATE gujaf-65 26 1 yearly DATE gujaf-65 26 2 2019 DATE gujaf-65 26 3 the last ten years DATE gujaf-65 26 4 kpmg ORG gujaf-65 26 5 2017 DATE gujaf-65 27 1 nigeria GPE gujaf-65 27 2 2019 DATE gujaf-65 28 1 2016 DATE gujaf-65 29 1 li PERSON gujaf-65 29 2 2013 DATE gujaf-65 31 1 hossain PERSON gujaf-65 31 2 reaz PERSON gujaf-65 31 3 2007 DATE gujaf-65 32 1 rao & tilt ORG gujaf-65 32 2 2015 DATE gujaf-65 33 1 2019 DATE gujaf-65 33 2 kang PERSON gujaf-65 33 3 cheng, & gray ORG gujaf-65 33 4 2007 DATE gujaf-65 34 1 gandΓ­a PERSON gujaf-65 34 2 2008 DATE gujaf-65 35 1 webb ORG gujaf-65 35 2 2004 DATE gujaf-65 36 1 labelle PERSON gujaf-65 36 2 francoeur PERSON gujaf-65 36 3 2010 DATE gujaf-65 37 1 2018 DATE gujaf-65 40 1 2 CARDINAL gujaf-65 40 2 2, april DATE gujaf-65 40 3 2021 CARDINAL gujaf-65 40 4 4 CARDINAL gujaf-65 40 5 2016 DATE gujaf-65 41 1 africa LOC gujaf-65 41 2 nigeria GPE gujaf-65 42 1 2019 DATE gujaf-65 42 2 2013 DATE gujaf-65 42 3 ismail et al. 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gujaf-65 69 3 2011 financial year DATE gujaf-65 71 1 only one-year CARDINAL gujaf-65 72 1 2019 DATE gujaf-65 72 2 jordan GPE gujaf-65 73 1 63 CARDINAL gujaf-65 73 2 annual DATE gujaf-65 73 3 2014 DATE gujaf-65 73 4 2017 DATE gujaf-65 75 1 jordan GPE gujaf-65 76 1 nigeria GPE gujaf-65 76 2 four year DATE gujaf-65 77 1 odoemelam PERSON gujaf-65 77 2 2018 DATE gujaf-65 77 3 annual DATE gujaf-65 77 4 213 CARDINAL gujaf-65 77 5 south africa GPE gujaf-65 77 6 90 CARDINAL gujaf-65 77 7 the year 2015 DATE gujaf-65 81 1 abubakar PERSON gujaf-65 81 2 2020 DATE gujaf-65 81 3 20 CARDINAL gujaf-65 81 4 nigeria GPE gujaf-65 81 5 2012 to 2018 DATE gujaf-65 82 1 2 CARDINAL gujaf-65 82 2 2, april DATE gujaf-65 82 3 2021 6 DATE gujaf-65 82 4 2016 DATE gujaf-65 83 1 38 CARDINAL gujaf-65 83 2 indonesia stock exchange ORG gujaf-65 83 3 the individual year 2012 DATE gujaf-65 85 1 2015 CARDINAL gujaf-65 85 2 indonesia GPE gujaf-65 88 1 teddy PERSON gujaf-65 88 2 tolulope PERSON gujaf-65 88 3 2018 DATE 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gujaf-65 106 4 2021 CARDINAL gujaf-65 106 5 li PERSON gujaf-65 106 6 2020 DATE gujaf-65 106 7 121 CARDINAL gujaf-65 106 8 11 CARDINAL gujaf-65 106 9 east africa GPE gujaf-65 106 10 2010 DATE gujaf-65 106 11 2017 CARDINAL gujaf-65 108 1 3 CARDINAL gujaf-65 110 1 eleven CARDINAL gujaf-65 110 2 nigerian NORP gujaf-65 110 3 december 31 DATE gujaf-65 112 1 four CARDINAL gujaf-65 112 2 annual DATE gujaf-65 112 3 2012 to 2019 DATE gujaf-65 113 1 seven CARDINAL gujaf-65 113 2 7 CARDINAL gujaf-65 115 1 annual DATE gujaf-65 115 2 2012 to 2019 DATE gujaf-65 116 1 nigerian NORP gujaf-65 117 1 three CARDINAL gujaf-65 117 2 ia GPE gujaf-65 117 3 the nigeria stock exchange ORG gujaf-65 118 1 three CARDINAL gujaf-65 118 2 2008 DATE gujaf-65 118 3 2018 DATE gujaf-65 118 4 sunday DATE gujaf-65 118 5 fidelis, & godwin ORG gujaf-65 118 6 2019 DATE gujaf-65 119 1 annual DATE gujaf-65 119 2 nigeria GPE gujaf-65 120 1 𝐄𝐐 DATE gujaf-65 120 2 12 CARDINAL gujaf-65 121 1 five CARDINAL gujaf-65 122 1 2019 DATE gujaf-65 123 1 2016 DATE gujaf-65 124 1 naseer & rashid, ORG gujaf-65 124 2 2018 DATE gujaf-65 125 1 abubakar & moses, 2020 ORG gujaf-65 126 1 abubakar & moses, 2020 ORG gujaf-65 127 1 year end(akbas PERCENT gujaf-65 127 2 2016 DATE gujaf-65 128 1 year-end DATE gujaf-65 128 2 2016 DATE gujaf-65 129 1 gusau journal of accounting ORG gujaf-65 129 2 2 CARDINAL gujaf-65 129 3 2, april DATE gujaf-65 129 4 2021 8 DATE gujaf-65 129 5 bindit ORG gujaf-65 129 6 ß5 CARDINAL gujaf-65 129 7 bexp = board ORG gujaf-65 130 1 4 CARDINAL gujaf-65 132 1 1 CARDINAL gujaf-65 133 1 max PERSON gujaf-65 133 2 56 .14 MONEY gujaf-65 133 3 0 .5 CARDINAL gujaf-65 133 4 56 CARDINAL gujaf-65 133 5 4 11 CARDINAL gujaf-65 133 6 56 CARDINAL gujaf-65 133 7 .111 CARDINAL gujaf-65 133 8 56 CARDINAL gujaf-65 133 9 .094 DATE gujaf-65 133 10 56 CARDINAL gujaf-65 133 11 56 CARDINAL gujaf-65 133 12 56 .036 .274 -.716 1.762 fsizemillions QUANTITY gujaf-65 133 13 147237 DATE gujaf-65 133 14 14% PERCENT gujaf-65 134 1 50% PERCENT gujaf-65 134 2 0% PERCENT gujaf-65 135 1 0.125 CARDINAL gujaf-65 136 1 approximately 8 CARDINAL gujaf-65 136 2 1.849 CARDINAL gujaf-65 137 1 4 CARDINAL gujaf-65 137 2 11 CARDINAL gujaf-65 138 1 nigeria GPE gujaf-65 138 2 5.3% PERCENT gujaf-65 138 3 approximately 11.1% PERCENT gujaf-65 139 1 gusau journal of accounting ORG gujaf-65 139 2 2 CARDINAL gujaf-65 139 3 2, april DATE gujaf-65 139 4 2021 CARDINAL gujaf-65 139 5 0 and 50% PERCENT gujaf-65 140 1 2012 DATE gujaf-65 140 2 one CARDINAL gujaf-65 141 1 13.6% PERCENT gujaf-65 141 2 approximately 9.4% PERCENT gujaf-65 142 1 nigeria GPE gujaf-65 142 2 37.5% PERCENT gujaf-65 142 3 0% PERCENT gujaf-65 143 1 12.7% PERCENT gujaf-65 143 2 8.5% PERCENT gujaf-65 144 1 nigeria GPE gujaf-65 144 2 0% PERCENT gujaf-65 144 3 37.5% PERCENT gujaf-65 145 1 20.5% PERCENT gujaf-65 145 2 20.6% PERCENT gujaf-65 146 1 nigeria GPE gujaf-65 146 2 63.6% PERCENT gujaf-65 148 1 3.6% PERCENT gujaf-65 149 1 nigerian NORP gujaf-65 149 2 4.1 CARDINAL gujaf-65 149 3 nigeria GPE gujaf-65 149 4 68millions naira MONEY gujaf-65 150 1 2 CARDINAL gujaf-65 150 2 1.000 CARDINAL gujaf-65 150 3 0.356 1.000 CARDINAL gujaf-65 150 4 0.353 CARDINAL gujaf-65 150 5 1.000 CARDINAL gujaf-65 150 6 0.293 0.181 0.149 CARDINAL gujaf-65 150 7 0.270 1.000 CARDINAL gujaf-65 150 8 0.054 CARDINAL gujaf-65 150 9 0.208 MONEY gujaf-65 150 10 0.217 1.000 CARDINAL gujaf-65 150 11 0.179 MONEY gujaf-65 150 12 1.000 CARDINAL gujaf-65 150 13 0.049 0.393 CARDINAL gujaf-65 150 14 0.002 CARDINAL gujaf-65 150 15 0.135 CARDINAL gujaf-65 150 16 0.008 1.000 CARDINAL gujaf-65 150 17 2 CARDINAL gujaf-65 150 18 bexp GPE gujaf-65 150 19 bnat GPE gujaf-65 152 1 2 CARDINAL gujaf-65 153 1 gujarati ORG gujaf-65 153 2 2004 DATE gujaf-65 153 3 two CARDINAL gujaf-65 153 4 0.80 CARDINAL gujaf-65 154 1 0.80 CARDINAL gujaf-65 156 1 1.049 CARDINAL gujaf-65 156 2 1.077 CARDINAL gujaf-65 157 1 this gusau journal of accounting ORG gujaf-65 157 2 2 CARDINAL gujaf-65 157 3 2, april DATE gujaf-65 157 4 2021 10 DATE gujaf-65 157 5 1.053 CARDINAL gujaf-65 157 6 babin, & anderson ORG gujaf-65 157 7 2014 DATE gujaf-65 158 1 wooldridge PERSON gujaf-65 158 2 2011 DATE gujaf-65 160 1 0.0001 CARDINAL gujaf-65 161 1 0.377 CARDINAL gujaf-65 162 1 wooldridge PERSON gujaf-65 162 2 0.0298 CARDINAL gujaf-65 163 1 0.000 CARDINAL gujaf-65 166 1 pcse ORG gujaf-65 168 1 william & robert, 2017 ORG gujaf-65 169 1 2004 DATE gujaf-65 170 1 3 CARDINAL gujaf-65 171 1 3 CARDINAL gujaf-65 172 1 0.07680 0.14320 MONEY gujaf-65 172 2 1.441 CARDINAL gujaf-65 172 3 1.940 CARDINAL gujaf-65 173 1 0.18554 CARDINAL gujaf-65 173 2 0.214 CARDINAL gujaf-65 173 3 1.178 CARDINAL gujaf-65 173 4 0.03653 0.764 MONEY gujaf-65 173 5 1.060 MONEY gujaf-65 173 6 2.306 MONEY gujaf-65 173 7 0.4650 CARDINAL gujaf-65 174 1 56 CARDINAL gujaf-65 174 2 hausman p PERSON gujaf-65 174 3 0.000 chi-square PERSON gujaf-65 174 4 114.49 CARDINAL gujaf-65 174 5 1.449 CARDINAL gujaf-65 174 6 3 CARDINAL gujaf-65 175 1 0.4650 CARDINAL gujaf-65 175 2 about 46.5% PERCENT gujaf-65 175 3 gusau journal of accounting ORG gujaf-65 175 4 2 CARDINAL gujaf-65 175 5 2, april DATE gujaf-65 175 6 2021 11 DATE gujaf-65 176 1 46.5% PERCENT gujaf-65 176 2 nigeria GPE gujaf-65 176 3 1% PERCENT gujaf-65 176 4 0.0000 CARDINAL gujaf-65 177 1 53.5 percent PERCENT gujaf-65 178 1 114.49 CARDINAL gujaf-65 178 2 1% PERCENT gujaf-65 179 1 bindit ORG gujaf-65 179 2 bgdit ORG gujaf-65 179 3 0.175 CARDINAL gujaf-65 179 4 0.010 CARDINAL gujaf-65 179 5 0.139 CARDINAL gujaf-65 179 6 0.54 CARDINAL gujaf-65 179 7 0.076 CARDINAL gujaf-65 179 8 0.592 CARDINAL gujaf-65 180 1 nigeria GPE gujaf-65 181 1 2016 CARDINAL gujaf-65 181 2 2019 DATE gujaf-65 182 1 nigeria GPE gujaf-65 183 1 3 CARDINAL gujaf-65 183 2 0.019 CARDINAL gujaf-65 183 3 1% PERCENT gujaf-65 183 4 0.019 CARDINAL gujaf-65 186 1 abubakar & moses, ORG gujaf-65 186 2 2020 DATE gujaf-65 186 3 agyemang et al. PERSON gujaf-65 186 4 2020 DATE gujaf-65 186 5 2018 DATE gujaf-65 187 1 2016 DATE gujaf-65 187 2 2019 DATE gujaf-65 187 3 trireksani & djajadikerta ORG gujaf-65 187 4 2016 DATE gujaf-65 188 1 nigeria GPE gujaf-65 189 1 0.570 CARDINAL gujaf-65 189 2 0.011 CARDINAL gujaf-65 189 3 1% PERCENT gujaf-65 192 1 2019 DATE gujaf-65 192 2 emmanuel et al. PERSON gujaf-65 192 3 2018 DATE gujaf-65 192 4 kilincarslan et al. PERSON gujaf-65 192 5 2020 DATE gujaf-65 193 1 nigeria GPE gujaf-65 194 1 0.175 CARDINAL gujaf-65 194 2 0.020 CARDINAL gujaf-65 194 3 5% PERCENT gujaf-65 197 1 gusau journal of accounting ORG gujaf-65 197 2 2 CARDINAL gujaf-65 197 3 2, april DATE gujaf-65 197 4 2021 12 DATE gujaf-65 197 5 rupley et al PERSON gujaf-65 198 1 2012 DATE gujaf-65 199 1 nigeria GPE gujaf-65 200 1 0.214 CARDINAL gujaf-65 201 1 nigeria GPE gujaf-65 202 1 abubakar & moses, ORG gujaf-65 202 2 2020 DATE gujaf-65 202 3 agyemang et al. PERSON gujaf-65 202 4 2020 DATE gujaf-65 203 1 nigeria GPE gujaf-65 204 1 5 CARDINAL gujaf-65 204 2 nigeria GPE gujaf-65 205 1 nigeria GPE gujaf-65 205 2 nigerian NORP gujaf-65 206 1 nigeria GPE gujaf-65 210 1 nigeria GPE gujaf-65 212 1 firstly ORDINAL gujaf-65 214 1 annual DATE gujaf-65 219 1 abubakar PERSON gujaf-65 219 2 a. a. PERSON gujaf-65 219 3 s. PERSON gujaf-65 219 4 2020 DATE gujaf-65 220 1 nigeria GPE gujaf-65 221 1 european journal of business and management ORG gujaf-65 221 2 62–67 CARDINAL gujaf-65 222 1 https://doi.org/10.7176/ejbm/12-2707 adams PERSON gujaf-65 222 2 c. a. PERSON gujaf-65 222 3 g. r. PERSON gujaf-65 222 4 2008 DATE gujaf-65 223 1 2 CARDINAL gujaf-65 223 2 2, april DATE gujaf-65 223 3 2021 13 DATE gujaf-65 225 1 https://doi.org/http://dx.doi.org/10.1016/j.accfor.2008.05.002 agyemang PERSON gujaf-65 225 2 a. o. PERSON gujaf-65 225 3 yusheng PERSON gujaf-65 225 4 k. PERSON gujaf-65 225 5 ayamba PERSON gujaf-65 225 6 e. c. PERSON gujaf-65 225 7 a. k. PERSON gujaf-65 225 8 chengpeng PERSON gujaf-65 225 9 a. PERSON gujaf-65 225 10 2020 DATE gujaf-65 226 1 china GPE gujaf-65 227 1 21188 CARDINAL gujaf-65 227 2 21201 CARDINAL gujaf-65 228 1 ahmad PERSON gujaf-65 228 2 a. c., & PERSON gujaf-65 228 3 2015 CARDINAL gujaf-65 229 1 malaysia GPE gujaf-65 230 1 international journal of business ORG gujaf-65 230 2 5(1 CARDINAL gujaf-65 230 3 99–114 CARDINAL gujaf-65 231 1 h. e. PERSON gujaf-65 231 2 2016 DATE gujaf-65 232 1 11(2 CARDINAL gujaf-65 234 1 2018 DATE gujaf-65 235 1 2018 DATE gujaf-65 236 1 2016 DATE gujaf-65 238 1 contemporary accounting & economics ORG gujaf-65 238 2 210–222 CARDINAL gujaf-65 239 1 https://doi.org/http://doi.org/10.1016/j.jcae.2016.09.001 aliyu PERSON gujaf-65 239 2 2018 DATE gujaf-65 240 1 nigeria GPE gujaf-65 241 1 asian journal of accounting research ORG gujaf-65 242 1 https://doi.org/10.1108/ajar09-2018-0030 baalouch PERSON gujaf-65 242 2 f. PERSON gujaf-65 242 3 damak, PERSON gujaf-65 242 4 s., & khaled ORG gujaf-65 242 5 a. PERSON gujaf-65 242 6 2019 DATE gujaf-65 243 1 french NORP gujaf-65 244 1 journal of management ORG gujaf-65 246 1 bushman PERSON gujaf-65 246 2 r., & smith ORG gujaf-65 246 3 2001 DATE gujaf-65 248 1 32 DATE gujaf-65 248 2 237–333 CARDINAL gujaf-65 250 1 2019 DATE gujaf-65 252 1 cheng PERSON gujaf-65 252 2 e. c. m. PERSON gujaf-65 252 3 s. m. ( PERSON gujaf-65 252 4 2006 DATE gujaf-65 254 1 international journal of accounting ORG gujaf-65 254 2 41 CARDINAL gujaf-65 254 3 262–289 CARDINAL gujaf-65 255 1 https://doi.org/10.1016/j.intacc.2006.07.001 clarkson ORG gujaf-65 255 2 p. m. PERSON gujaf-65 255 3 x. GPE gujaf-65 255 4 li PERSON gujaf-65 255 5 2013 DATE gujaf-65 257 1 32 CARDINAL gujaf-65 257 2 410–431 CARDINAL gujaf-65 258 1 https://doi.org/10.1016/j.jaccpubpol.2013.06.008 clarkson PERSON gujaf-65 258 2 p. m. PERSON gujaf-65 258 3 li PERSON gujaf-65 258 4 richardson PERSON gujaf-65 258 5 f. p. PERSON gujaf-65 258 6 2008 DATE gujaf-65 260 1 33 CARDINAL gujaf-65 260 2 303–327 CARDINAL gujaf-65 261 1 d., & gordon ORG gujaf-65 261 2 magnan GPE gujaf-65 261 3 2004 DATE gujaf-65 263 1 143 CARDINAL gujaf-65 263 2 165 CARDINAL gujaf-65 264 1 tolulope GPE gujaf-65 264 2 i., & eyitomi ORG gujaf-65 264 3 g. a. PERSON gujaf-65 264 4 2018 DATE gujaf-65 265 1 nigeria GPE gujaf-65 266 1 16(3 CARDINAL gujaf-65 266 2 229–244 CARDINAL gujaf-65 267 1 eng GPE gujaf-65 267 2 l. l. PERSON gujaf-65 267 3 2003 DATE gujaf-65 270 1 4254(03)00037 CARDINAL gujaf-65 270 2 1 CARDINAL gujaf-65 270 3 2 CARDINAL gujaf-65 270 4 2, april DATE gujaf-65 270 5 2021 14 DATE gujaf-65 270 6 a. p., & hadiprajitno PERSON gujaf-65 270 7 b. PERSON gujaf-65 270 8 2015 DATE gujaf-65 271 1 4 CARDINAL gujaf-65 271 2 1–11 CARDINAL gujaf-65 273 1 2018 DATE gujaf-65 274 1 nigeria GPE gujaf-65 275 1 gandΓ­a PERSON gujaf-65 275 2 j. l. PERSON gujaf-65 275 3 2008 DATE gujaf-65 276 1 spanish NORP gujaf-65 277 1 791–817 CARDINAL gujaf-65 278 1 gujarati ORG gujaf-65 278 2 d. n. PERSON gujaf-65 278 3 2004 DATE gujaf-65 280 1 4. PERCENT gujaf-65 281 1 j. f. PERSON gujaf-65 281 2 w. c. PERSON gujaf-65 281 3 babin ORG gujaf-65 281 4 b. j. PERSON gujaf-65 281 5 anderson PERSON gujaf-65 281 6 r. e. PERSON gujaf-65 281 7 2014 DATE gujaf-65 282 1 seventh ORDINAL gujaf-65 283 1 health effects institute ORG gujaf-65 284 1 2019 CARDINAL gujaf-65 285 1 global air 2019 ORG gujaf-65 287 1 boston GPE gujaf-65 288 1 http://www.stateofglobalair.org/sites/default/files/soga_2019_report.pdf hossain PERSON gujaf-65 288 2 m., & reaz ORG gujaf-65 288 3 2007 DATE gujaf-65 289 1 indian NORP gujaf-65 290 1 14(5 CARDINAL gujaf-65 290 2 274–288 CARDINAL gujaf-65 290 3 g. e. PERSON gujaf-65 290 4 2013 DATE gujaf-65 292 1 14 CARDINAL gujaf-65 292 2 55–75 CARDINAL gujaf-65 293 1 ibrahim PERSON gujaf-65 293 2 n. a. PERSON gujaf-65 293 3 j. p. PERSON gujaf-65 293 4 1995 DATE gujaf-65 295 1 14 CARDINAL gujaf-65 295 2 405–410 CARDINAL gujaf-65 296 1 ismail PERSON gujaf-65 296 2 a. h. PERSON gujaf-65 296 3 rahman PERSON gujaf-65 296 4 a. a. PERSON gujaf-65 296 5 a. a. PERSON gujaf-65 296 6 2018 DATE gujaf-65 298 1 https://doi.org/10.1108/ijoes-03-2018-0042 wooldridge PERSON gujaf-65 298 2 j. m. PERSON gujaf-65 298 3 2011 DATE gujaf-65 301 1 120–121 CARDINAL gujaf-65 302 1 https://doi.org/10.1016/j.jconhyd.2010.08.009 NORP gujaf-65 302 2 m. c. PERSON gujaf-65 302 3 w. h. PERSON gujaf-65 302 4 1976 DATE gujaf-65 304 1 journal of financial economics ORG gujaf-65 305 1 https://doi.org/10.1016/0304-405x(76)90026-x kang PERSON gujaf-65 305 2 h. PERSON gujaf-65 305 3 cheng PERSON gujaf-65 305 4 m., & gray ORG gujaf-65 305 5 s. PERSON gujaf-65 305 6 2007 DATE gujaf-65 306 1 australian NORP gujaf-65 308 1 kilincarslan PERSON gujaf-65 308 2 e. PERSON gujaf-65 308 3 m. h., & li PERSON gujaf-65 308 4 z. PERSON gujaf-65 308 5 2020 DATE gujaf-65 309 1 the middle east LOC gujaf-65 309 2 africa LOC gujaf-65 310 1 bingley ORG gujaf-65 310 2 739–763 CARDINAL gujaf-65 311 1 https://doi.org/10.1108/cg-08-20190250 kleiman PERSON gujaf-65 311 2 r. t. PERSON gujaf-65 311 3 2011 DATE gujaf-65 314 1 kpmg ORG gujaf-65 315 1 2017 CARDINAL gujaf-65 316 1 kpmg ORG gujaf-65 316 2 2017 CARDINAL gujaf-65 317 1 https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of GPE gujaf-65 317 2 labelle GPE gujaf-65 317 3 r. NORP gujaf-65 317 4 g. r. PERSON gujaf-65 317 5 c. PERSON gujaf-65 317 6 2010 DATE gujaf-65 319 1 335–353 CARDINAL gujaf-65 320 1 https://doi.org/https://doi.org/10.1007/s10551-009-0225-7 leszczynska PERSON gujaf-65 320 2 a. PERSON gujaf-65 320 3 2010 DATE gujaf-65 322 1 industrial management & data systems ORG gujaf-65 322 2 110 CARDINAL gujaf-65 322 3 1234–1250 CARDINAL gujaf-65 323 1 s. 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