id	sid	eid	entity	type
gujaf-67	1	1	gusau journal of accounting	ORG
gujaf-67	1	2	2	CARDINAL
gujaf-67	1	3	2, april	DATE
gujaf-67	1	4	2021	CARDINAL
gujaf-67	1	5	1	CARDINAL
gujaf-67	1	6	2	CARDINAL
gujaf-67	1	7	2 april	DATE
gujaf-67	1	8	2021	CARDINAL
gujaf-67	1	9	2756-665x	CARDINAL
gujaf-67	1	10	social sciences	ORG
gujaf-67	1	11	federal university gusau	ORG
gujaf-67	1	12	zamfara state	GPE
gujaf-67	1	13	nigeria gusau journal of accounting	ORG
gujaf-67	1	14	2	CARDINAL
gujaf-67	1	15	2, april	DATE
gujaf-67	1	16	2021	CARDINAL
gujaf-67	1	17	2	CARDINAL
gujaf-67	1	18	nigeria	GPE
gujaf-67	2	1	maude	PERSON
gujaf-67	2	2	fatima	PERSON
gujaf-67	3	1	ahmed	PERSON
gujaf-67	4	1	phd department	PERSON
gujaf-67	4	2	zaria ahmad bello dogarawa phd	PERSON
gujaf-67	4	3	bello university	ORG
gujaf-67	4	4	zaria	PERSON
gujaf-67	9	1	nigeria	GPE
gujaf-67	9	2	2010-2018	DATE
gujaf-67	10	1	annual	DATE
gujaf-67	10	2	14	CARDINAL
gujaf-67	10	3	22	CARDINAL
gujaf-67	10	4	31	CARDINAL
gujaf-67	10	5	december	DATE
gujaf-67	10	6	2018	DATE
gujaf-67	11	1	nigeria	GPE
gujaf-67	14	1	nigeria	GPE
gujaf-67	14	2	jel: g01 &	ORG
gujaf-67	14	3	1	CARDINAL
gujaf-67	14	4	2007	DATE
gujaf-67	15	1	che & shinagawa	ORG
gujaf-67	15	2	2014	DATE
gujaf-67	15	3	al.	GPE
gujaf-67	15	4	2014	DATE
gujaf-67	17	1	1999	DATE
gujaf-67	17	2	2000	DATE
gujaf-67	18	1	sundararajan et al	PERSON
gujaf-67	19	1	2002:2	CARDINAL
gujaf-67	19	2	gusau journal of accounting	ORG
gujaf-67	19	3	2	CARDINAL
gujaf-67	19	4	2, april	DATE
gujaf-67	19	5	2021 3	DATE
gujaf-67	22	1	2006	DATE
gujaf-67	23	1	2002	DATE
gujaf-67	23	2	restoy	ORG
gujaf-67	23	3	2017	DATE
gujaf-67	24	1	2006	DATE
gujaf-67	26	1	2016	DATE
gujaf-67	27	1	fdic	ORG
gujaf-67	27	2	2019	DATE
gujaf-67	30	1	fdic	ORG
gujaf-67	30	2	2019	DATE
gujaf-67	31	1	habib et al.	PERSON
gujaf-67	31	2	2014	DATE
gujaf-67	33	1	2012	DATE
gujaf-67	33	2	first	ORDINAL
gujaf-67	33	3	habib et al.	PERSON
gujaf-67	33	4	2014	DATE
gujaf-67	35	1	fdic	ORG
gujaf-67	35	2	2019	DATE
gujaf-67	38	1	demyanyk & iftekhar	ORG
gujaf-67	38	2	2009	DATE
gujaf-67	38	3	idris	PERSON
gujaf-67	38	4	2010	DATE
gujaf-67	39	1	abdallah, 2013	ORG
gujaf-67	40	1	fdic	ORG
gujaf-67	40	2	2019	DATE
gujaf-67	41	1	gusau journal of accounting	ORG
gujaf-67	41	2	2	CARDINAL
gujaf-67	41	3	2, april	DATE
gujaf-67	41	4	2021 4	DATE
gujaf-67	42	1	one	CARDINAL
gujaf-67	42	2	2016	DATE
gujaf-67	44	1	2017	DATE
gujaf-67	49	1	2013	DATE
gujaf-67	51	1	one	CARDINAL
gujaf-67	52	1	2013	DATE
gujaf-67	55	1	2017	DATE
gujaf-67	57	1	2007	DATE
gujaf-67	58	1	dmbs	ORG
gujaf-67	58	2	nigeria	GPE
gujaf-67	58	3	2010-2018	DATE
gujaf-67	60	1	five	CARDINAL
gujaf-67	60	2	5	CARDINAL
gujaf-67	61	1	section 2	LAW
gujaf-67	62	1	section 3	LAW
gujaf-67	63	1	section 4	LAW
gujaf-67	64	1	section 5	LAW
gujaf-67	65	1	2	CARDINAL
gujaf-67	65	2	2007	DATE
gujaf-67	65	3	96	CARDINAL
gujaf-67	65	4	1998-2005	DATE
gujaf-67	67	1	the business gusau journal of accounting	ORG
gujaf-67	67	2	2	CARDINAL
gujaf-67	67	3	2, april	DATE
gujaf-67	67	4	2021 5	DATE
gujaf-67	69	1	2012	DATE
gujaf-67	69	2	three	CARDINAL
gujaf-67	71	1	npls	NORP
gujaf-67	71	2	iranian	NORP
gujaf-67	72	1	2012	DATE
gujaf-67	72	2	mongolian	NORP
gujaf-67	72	3	the first quarter of 2000 to fourth quarter of 2011	DATE
gujaf-67	73	1	mongolian	NORP
gujaf-67	74	1	five	CARDINAL
gujaf-67	76	1	navajas	ORG
gujaf-67	76	2	2013	DATE
gujaf-67	77	1	the period 2005 to	DATE
gujaf-67	77	2	2012	DATE
gujaf-67	79	1	kasselaki	PERSON
gujaf-67	79	2	2013	DATE
gujaf-67	79	3	20	CARDINAL
gujaf-67	79	4	oecd	ORG
gujaf-67	80	1	npls	NORP
gujaf-67	81	1	npls	NORP
gujaf-67	82	1	two	CARDINAL
gujaf-67	85	1	94	CARDINAL
gujaf-67	85	2	arab	NORP
gujaf-67	85	3	arab	NORP
gujaf-67	85	4	1999-2013	DATE
gujaf-67	86	1	arab	NORP
gujaf-67	87	1	albulescu	PERSON
gujaf-67	87	2	2015	CARDINAL
gujaf-67	87	3	monthly	DATE
gujaf-67	87	4	the period 2005-2013	DATE
gujaf-67	88	1	npls	NORP
gujaf-67	92	1	nigeria	GPE
gujaf-67	93	1	asian development bank	ORG
gujaf-67	93	2	2015	CARDINAL
gujaf-67	93	3	bangladesh	GPE
gujaf-67	96	1	ini et al	PERSON
gujaf-67	97	1	2015	CARDINAL
gujaf-67	97	2	quarterly	DATE
gujaf-67	97	3	nigerian	NORP
gujaf-67	97	4	2007-2015	DATE
gujaf-67	98	1	2	CARDINAL
gujaf-67	98	2	2, april	DATE
gujaf-67	98	3	2021	CARDINAL
gujaf-67	98	4	6	CARDINAL
gujaf-67	100	1	chang	PERSON
gujaf-67	100	2	2016	DATE
gujaf-67	100	3	taiwan	GPE
gujaf-67	100	4	quarterly	DATE
gujaf-67	103	1	yaaba	GPE
gujaf-67	103	2	2016	CARDINAL
gujaf-67	103	3	nigeria	GPE
gujaf-67	103	4	quarterly	DATE
gujaf-67	103	5	the period 2007-2015	DATE
gujaf-67	106	1	masud	PERSON
gujaf-67	106	2	haq	PERSON
gujaf-67	106	3	2016	DATE
gujaf-67	108	1	bangladesh	GPE
gujaf-67	109	1	rahman	PERSON
gujaf-67	109	2	2017	DATE
gujaf-67	109	3	twenty-four	CARDINAL
gujaf-67	109	4	bangladesh	GPE
gujaf-67	109	5	2010-2015	DATE
gujaf-67	112	1	2017	CARDINAL
gujaf-67	112	2	nigeria	GPE
gujaf-67	112	3	1985-2015	DATE
gujaf-67	115	1	nigeria	GPE
gujaf-67	115	2	between 2016 and 2018	CARDINAL
gujaf-67	116	1	2018	DATE
gujaf-67	116	2	kenya	GPE
gujaf-67	117	1	13	CARDINAL
gujaf-67	117	2	2012-2017	DATE
gujaf-67	118	1	68.43%	PERCENT
gujaf-67	119	1	financial gusau journal of accounting	ORG
gujaf-67	119	2	2	CARDINAL
gujaf-67	119	3	2, april	DATE
gujaf-67	119	4	2021 7	DATE
gujaf-67	120	1	jesuwunmi et al	PERSON
gujaf-67	121	1	2019	DATE
gujaf-67	121	2	16	CARDINAL
gujaf-67	121	3	nigeria	GPE
gujaf-67	121	4	2010-2017	DATE
gujaf-67	123	1	nigeria	GPE
gujaf-67	127	1	yakubu et al	PERSON
gujaf-67	127	2	2020	DATE
gujaf-67	127	3	nigeria	GPE
gujaf-67	127	4	quarterly	DATE
gujaf-67	127	5	the period 2007-2018	DATE
gujaf-67	133	1	nigeria	GPE
gujaf-67	135	1	2012	DATE
gujaf-67	135	2	indonesian	NORP
gujaf-67	135	3	2005	DATE
gujaf-67	135	4	2009	DATE
gujaf-67	136	1	indonesian	NORP
gujaf-67	138	1	řepková	ORG
gujaf-67	138	2	2015	CARDINAL
gujaf-67	138	3	czech	NORP
gujaf-67	138	4	2001-2012	DATE
gujaf-67	139	1	czech	NORP
gujaf-67	142	1	kamarudina et al	PERSON
gujaf-67	143	1	2017	CARDINAL
gujaf-67	143	2	29	CARDINAL
gujaf-67	143	3	islamic	NORP
gujaf-67	143	4	malaysia	GPE
gujaf-67	143	5	indonesia	GPE
gujaf-67	143	6	brunei	GPE
gujaf-67	143	7	2006-2014	DATE
gujaf-67	144	1	dea	ORG
gujaf-67	144	2	mann-whitney	PERSON
gujaf-67	144	3	kruskall-wallis	PERSON
gujaf-67	144	4	two	CARDINAL
gujaf-67	145	1	islamic	NORP
gujaf-67	147	1	2017	CARDINAL
gujaf-67	147	2	tobit	ORG
gujaf-67	147	3	islamic	NORP
gujaf-67	147	4	turkey	GPE
gujaf-67	147	5	the period 2005-2013	DATE
gujaf-67	148	1	4	CARDINAL
gujaf-67	148	2	islamic	NORP
gujaf-67	148	3	27	CARDINAL
gujaf-67	149	1	2	CARDINAL
gujaf-67	149	2	2, april	DATE
gujaf-67	149	3	2021	CARDINAL
gujaf-67	149	4	8	CARDINAL
gujaf-67	149	5	islamic	NORP
gujaf-67	151	1	2017	CARDINAL
gujaf-67	151	2	pakistan	GPE
gujaf-67	151	3	the period 2008-2014	DATE
gujaf-67	151	4	dea	ORG
gujaf-67	152	1	npls	NORP
gujaf-67	153	1	uddin	PERSON
gujaf-67	153	2	2017	CARDINAL
gujaf-67	153	3	48	CARDINAL
gujaf-67	153	4	28	CARDINAL
gujaf-67	153	5	islamic	NORP
gujaf-67	153	6	the gulf cooperative council	ORG
gujaf-67	153	7	the period 2005-2014	DATE
gujaf-67	155	1	islamic	NORP
gujaf-67	157	1	banya	PERSON
gujaf-67	157	2	biekpe	PERSON
gujaf-67	157	3	2018	DATE
gujaf-67	157	4	ten	CARDINAL
gujaf-67	157	5	african	NORP
gujaf-67	157	6	the period 2008-2012	DATE
gujaf-67	158	1	dea	ORG
gujaf-67	158	2	simar	FAC
gujaf-67	158	3	wilson	PERSON
gujaf-67	158	4	2000	DATE
gujaf-67	162	1	2019	DATE
gujaf-67	162	2	indonesia	GPE
gujaf-67	162	3	quarterly	DATE
gujaf-67	163	1	islamic	NORP
gujaf-67	165	1	2019	DATE
gujaf-67	165	2	36	CARDINAL
gujaf-67	165	3	tanzania	GPE
gujaf-67	168	1	3	CARDINAL
gujaf-67	168	2	dmbs	ORG
gujaf-67	168	3	nigeria	GPE
gujaf-67	169	1	22	CARDINAL
gujaf-67	169	2	31	CARDINAL
gujaf-67	169	3	december	DATE
gujaf-67	169	4	2018	DATE
gujaf-67	169	5	cbn	ORG
gujaf-67	169	6	2018	DATE
gujaf-67	170	1	20102018	DATE
gujaf-67	171	1	jaiz bank	GPE
gujaf-67	171	2	keystone bank	GPE
gujaf-67	171	3	pollaris bank	ORG
gujaf-67	171	4	providus bank	ORG
gujaf-67	171	5	standard chartered bank	ORG
gujaf-67	171	6	2	CARDINAL
gujaf-67	171	7	2, april	DATE
gujaf-67	171	8	2021	CARDINAL
gujaf-67	171	9	9	CARDINAL
gujaf-67	172	1	less than five years ago	DATE
gujaf-67	173	1	jaiz bank	ORG
gujaf-67	173	2	only seven years	DATE
gujaf-67	173	3	2012	DATE
gujaf-67	173	4	pollaris	GPE
gujaf-67	173	5	keystone	GPE
gujaf-67	174	1	standard chartered bank	ORG
gujaf-67	174	2	nigeria	GPE
gujaf-67	175	1	14	CARDINAL
gujaf-67	175	2	access bank	ORG
gujaf-67	175	3	citibank nigeria	ORG
gujaf-67	175	4	nigeria	GPE
gujaf-67	175	5	fidelity bank	ORG
gujaf-67	175	6	first bank of nigeria	ORG
gujaf-67	175	7	first	ORDINAL
gujaf-67	175	8	guaranty trust bank	ORG
gujaf-67	175	9	sterling bank	ORG
gujaf-67	175	10	union bank of nigeria	ORG
gujaf-67	175	11	united bank	GPE
gujaf-67	175	12	africa	LOC
gujaf-67	176	1	annual	DATE
gujaf-67	176	2	nine-year	DATE
gujaf-67	176	3	2010-2018	DATE
gujaf-67	176	4	126	CARDINAL
gujaf-67	178	1	one	CARDINAL
gujaf-67	178	2	five	CARDINAL
gujaf-67	180	1	jesuwunmi et al	PERSON
gujaf-67	181	1	2019	DATE
gujaf-67	181	2	2019	DATE
gujaf-67	182	1	2019	DATE
gujaf-67	182	2	+ 𝛽1𝐶𝐴𝐴𝐷𝑖𝑡 + 𝛽2𝐴𝑆𝑇𝑄𝑖𝑡 + 𝛽3𝑅𝑂𝐴𝑆𝑖𝑡 + 𝛽4𝐿𝑄𝐷𝑇𝑖𝑡	DATE
gujaf-67	182	3	ɛ	ORG
gujaf-67	187	1	aspal & dhawan	ORG
gujaf-67	187	2	2016	DATE
gujaf-67	188	1	1	CARDINAL
gujaf-67	188	2	2	CARDINAL
gujaf-67	189	1	1	CARDINAL
gujaf-67	189	2	2	CARDINAL
gujaf-67	189	3	un	ORG
gujaf-67	191	1	npls	LANGUAGE
gujaf-67	195	1	the gusau journal of accounting	ORG
gujaf-67	195	2	2	CARDINAL
gujaf-67	195	3	2, april	DATE
gujaf-67	195	4	2021 10	DATE
gujaf-67	198	1	2016	DATE
gujaf-67	199	1	2016	CARDINAL
gujaf-67	203	1	4	CARDINAL
gujaf-67	203	2	1	CARDINAL
gujaf-67	205	1	1	CARDINAL
gujaf-67	207	1	max	PERSON
gujaf-67	207	2	126	CARDINAL
gujaf-67	207	3	126	CARDINAL
gujaf-67	207	4	0.654	CARDINAL
gujaf-67	207	5	126	CARDINAL
gujaf-67	207	6	126	CARDINAL
gujaf-67	207	7	126	CARDINAL
gujaf-67	207	8	0.148	MONEY
gujaf-67	207	9	1.000	CARDINAL
gujaf-67	207	10	126	CARDINAL
gujaf-67	207	11	0.786	CARDINAL
gujaf-67	207	12	126	CARDINAL
gujaf-67	207	13	1	CARDINAL
gujaf-67	208	1	0.058	CARDINAL
gujaf-67	208	2	0.039	CARDINAL
gujaf-67	209	1	0.010	CARDINAL
gujaf-67	209	2	0.198	CARDINAL
gujaf-67	210	1	0.039	CARDINAL
gujaf-67	211	1	0.314	CARDINAL
gujaf-67	212	1	0.014	CARDINAL
gujaf-67	212	2	0.654	CARDINAL
gujaf-67	213	1	0.095	CARDINAL
gujaf-67	214	1	0.036	CARDINAL
gujaf-67	214	2	0.302	CARDINAL
gujaf-67	215	1	two	CARDINAL
gujaf-67	216	1	npls	NORP
gujaf-67	216	2	npls	NORP
gujaf-67	217	1	0.142	CARDINAL
gujaf-67	217	2	0.055	CARDINAL
gujaf-67	219	1	0.848	CARDINAL
gujaf-67	219	2	0.256	CARDINAL
gujaf-67	219	3	0.464	CARDINAL
gujaf-67	220	1	1.000	CARDINAL
gujaf-67	221	1	two	CARDINAL
gujaf-67	222	1	0.810	CARDINAL
gujaf-67	222	2	0.148	MONEY
gujaf-67	223	1	the gusau journal of accounting	ORG
gujaf-67	223	2	2	CARDINAL
gujaf-67	223	3	2, april	DATE
gujaf-67	223	4	2021 11	CARDINAL
gujaf-67	224	1	0.249	CARDINAL
gujaf-67	225	1	0.095	CARDINAL
gujaf-67	225	2	0.105	CARDINAL
gujaf-67	225	3	0.786	CARDINAL
gujaf-67	226	1	two	CARDINAL
gujaf-67	228	1	0.446	CARDINAL
gujaf-67	229	1	4.860	CARDINAL
gujaf-67	229	2	6.597	CARDINAL
gujaf-67	230	1	2	CARDINAL
gujaf-67	231	1	2	CARDINAL
gujaf-67	231	2	astq roas	PERSON
gujaf-67	231	3	lqdt smkr	ORG
gujaf-67	231	4	1.0000	CARDINAL
gujaf-67	231	5	1.0000	MONEY
gujaf-67	232	1	0.1032	CARDINAL
gujaf-67	232	2	1.0000	CARDINAL
gujaf-67	233	1	1.0000	CARDINAL
gujaf-67	234	1	0.0690 1.0000	CARDINAL
gujaf-67	234	2	0.6387	CARDINAL
gujaf-67	234	3	0.1743	CARDINAL
gujaf-67	234	4	1.0000	CARDINAL
gujaf-67	234	5	2	CARDINAL
gujaf-67	234	6	0.1048	CARDINAL
gujaf-67	234	7	0.1028	CARDINAL
gujaf-67	234	8	0.6387	ORG
gujaf-67	235	1	dmbs	ORG
gujaf-67	235	2	nigeria	GPE
gujaf-67	237	1	-0.0685	ORG
gujaf-67	237	2	roas	GPE
gujaf-67	239	1	less than 0.7	CARDINAL
gujaf-67	239	2	2012	DATE
gujaf-67	242	1	appendix	NORP
gujaf-67	243	1	2	CARDINAL
gujaf-67	245	1	2	CARDINAL
gujaf-67	246	1	2	CARDINAL
gujaf-67	246	2	2, april	DATE
gujaf-67	246	3	2021 12	DATE
gujaf-67	248	1	3	CARDINAL
gujaf-67	250	1	3	CARDINAL
gujaf-67	250	2	coef	GPE
gujaf-67	251	1	t p>|t| coef	ORG
gujaf-67	252	1	coef	PERSON
gujaf-67	254	1	0.004	CARDINAL
gujaf-67	254	2	0.049	CARDINAL
gujaf-67	254	3	0.011 -0.035 -3.700 0.003 lqdt -0.113 -7.620	PERSON
gujaf-67	255	1	0.077	CARDINAL
gujaf-67	255	2	0.013	MONEY
gujaf-67	255	3	0.078 11.22 0.000 0.085	QUANTITY
gujaf-67	256	1	0.002 f. stat	QUANTITY
gujaf-67	257	1	34.13	CARDINAL
gujaf-67	257	2	wald	ORG
gujaf-67	257	3	232.3	CARDINAL
gujaf-67	258	1	29.8	CARDINAL
gujaf-67	260	1	2	CARDINAL
gujaf-67	260	2	0.65	CARDINAL
gujaf-67	260	3	2	CARDINAL
gujaf-67	260	4	0.64	CARDINAL
gujaf-67	260	5	2	CARDINAL
gujaf-67	260	6	0.65	CARDINAL
gujaf-67	260	7	0.69	CARDINAL
gujaf-67	260	8	0.62	CARDINAL
gujaf-67	260	9	0.64	CARDINAL
gujaf-67	260	10	0.66	CARDINAL
gujaf-67	260	11	0.64	CARDINAL
gujaf-67	260	12	2 7.34	QUANTITY
gujaf-67	260	13	2 39.76	CARDINAL
gujaf-67	260	14	wald chi 2 10436	ORG
gujaf-67	263	1	3	CARDINAL
gujaf-67	263	2	29.8	CARDINAL
gujaf-67	263	3	1%	PERCENT
gujaf-67	265	1	65%	PERCENT
gujaf-67	265	2	2	CARDINAL
gujaf-67	265	3	2	CARDINAL
gujaf-67	265	4	0.62	CARDINAL
gujaf-67	265	5	0.64	CARDINAL
gujaf-67	266	1	65%	PERCENT
gujaf-67	266	2	35%	PERCENT
gujaf-67	269	1	0.004	CARDINAL
gujaf-67	269	2	1%	PERCENT
gujaf-67	270	1	1	CARDINAL
gujaf-67	270	2	2	CARDINAL
gujaf-67	273	1	gusau journal of accounting	ORG
gujaf-67	273	2	2	CARDINAL
gujaf-67	273	3	2, april	DATE
gujaf-67	273	4	2021 13	DATE
gujaf-67	273	5	0.049	CARDINAL
gujaf-67	273	6	1.200	CARDINAL
gujaf-67	274	1	0.252	CARDINAL
gujaf-67	276	1	npl	PERSON
gujaf-67	279	1	1%	PERCENT
gujaf-67	279	2	0.003	CARDINAL
gujaf-67	282	1	roas	GPE
gujaf-67	282	2	2016	DATE
gujaf-67	283	1	dmbs	ORG
gujaf-67	283	2	nigeria	GPE
gujaf-67	283	3	1%	PERCENT
gujaf-67	284	1	0.113	CARDINAL
gujaf-67	284	2	-5.580	ORG
gujaf-67	288	1	dmbs	ORG
gujaf-67	288	2	nigeria	GPE
gujaf-67	288	3	5%	PERCENT
gujaf-67	289	1	0.077	CARDINAL
gujaf-67	289	2	2.890	CARDINAL
gujaf-67	291	1	0.078	CARDINAL
gujaf-67	291	2	6.730	CARDINAL
gujaf-67	292	1	0.000	CARDINAL
gujaf-67	294	1	3	CARDINAL
gujaf-67	294	2	4	CARDINAL
gujaf-67	294	3	4	CARDINAL
gujaf-67	294	4	1%	PERCENT
gujaf-67	294	5	1%	PERCENT
gujaf-67	294	6	1%	PERCENT
gujaf-67	295	1	+ 5%	PERCENT
gujaf-67	295	2	4	CARDINAL
gujaf-67	295	3	four	CARDINAL
gujaf-67	295	4	five	CARDINAL
gujaf-67	296	1	one	CARDINAL
gujaf-67	297	1	two	CARDINAL
gujaf-67	298	1	2	CARDINAL
gujaf-67	298	2	2, april	DATE
gujaf-67	298	3	2021 14	DATE
gujaf-67	300	1	nigeria	GPE
gujaf-67	301	1	eight	CARDINAL
gujaf-67	301	2	nigeria	GPE
gujaf-67	303	1	5	CARDINAL
gujaf-67	303	2	2006	DATE
gujaf-67	303	3	nigeria	GPE
gujaf-67	304	1	four	CARDINAL
gujaf-67	304	2	roas	GPE
gujaf-67	305	1	two	CARDINAL
gujaf-67	308	1	abdallah	PERSON
gujaf-67	308	2	w. m. s.	PERSON
gujaf-67	308	3	2013	DATE
gujaf-67	309	1	the middle east	LOC
gujaf-67	310	1	phd thesis	ORG
gujaf-67	310	2	salford business school	ORG
gujaf-67	310	3	university of salford	ORG
gujaf-67	310	4	united kingdom	GPE
gujaf-67	311	1	albulescu	GPE
gujaf-67	311	2	c. t.	PERSON
gujaf-67	311	3	2015	CARDINAL
gujaf-67	313	1	procedia economics	ORG
gujaf-67	313	2	23	CARDINAL
gujaf-67	313	3	203	CARDINAL
gujaf-67	314	1	al-muharrami	ORG
gujaf-67	314	2	s.	PERSON
gujaf-67	314	3	2015	DATE
gujaf-67	315	1	arab	NORP
gujaf-67	316	1	10th	ORDINAL
gujaf-67	316	2	annual	DATE
gujaf-67	316	3	london	GPE
gujaf-67	316	4	10-11	CARDINAL
gujaf-67	316	5	august	DATE
gujaf-67	316	6	imperial college	ORG
gujaf-67	316	7	london	GPE
gujaf-67	317	1	asian development bank	ORG
gujaf-67	317	2	2015	CARDINAL
gujaf-67	318	1	bangladesh	GPE
gujaf-67	319	1	asian development bank publishing company	ORG
gujaf-67	320	1	k. & dhawan	ORG
gujaf-67	320	2	s.	PERSON
gujaf-67	320	3	2016	DATE
gujaf-67	322	1	1(3	CARDINAL
gujaf-67	322	2	10	CARDINAL
gujaf-67	323	1	babihuga	ORG
gujaf-67	323	2	r.	PERSON
gujaf-67	323	3	2007	DATE
gujaf-67	325	1	wp/07/115	GPE
gujaf-67	326	1	banya	PERSON
gujaf-67	326	2	r. & biekpe	ORG
gujaf-67	326	3	2018	DATE
gujaf-67	327	1	african	NORP
gujaf-67	328	1	51	CARDINAL
gujaf-67	329	1	batir	ORG
gujaf-67	329	2	t. e.	PERSON
gujaf-67	329	3	d. a. & gungor	ORG
gujaf-67	329	4	2017	CARDINAL
gujaf-67	330	1	turkey	GPE
gujaf-67	331	1	borsa intanbul review	ORG
gujaf-67	331	2	86	CARDINAL
gujaf-67	332	1	chang	PERSON
gujaf-67	332	2	2016	CARDINAL
gujaf-67	333	1	taiwan	GPE
gujaf-67	334	1	international journal of economics	ORG
gujaf-67	334	2	8(4	CARDINAL
gujaf-67	334	3	166	CARDINAL
gujaf-67	335	1	gusau journal of accounting	ORG
gujaf-67	335	2	2	CARDINAL
gujaf-67	335	3	2, april	DATE
gujaf-67	335	4	2021	CARDINAL
gujaf-67	335	5	15	CARDINAL
gujaf-67	335	6	n. x. & shinagawa	ORG
gujaf-67	335	7	2014	DATE
gujaf-67	338	1	demyanyk	PERSON
gujaf-67	338	2	y. & iftekhar	ORG
gujaf-67	338	3	h.	PERSON
gujaf-67	338	4	2009	DATE
gujaf-67	340	1	fed	ORG
gujaf-67	340	2	cleveland	GPE
gujaf-67	340	3	0904	DATE
gujaf-67	341	1	o. a.	PERSON
gujaf-67	341	2	2013	DATE
gujaf-67	342	1	nigerian	NORP
gujaf-67	342	2	post 2004	EVENT
gujaf-67	343	1	covenant university	ORG
gujaf-67	343	2	ota	ORG
gujaf-67	343	3	ogun state	GPE
gujaf-67	344	1	f. m. & eragbhe	PERSON
gujaf-67	344	2	2017	CARDINAL
gujaf-67	345	1	nigeria	GPE
gujaf-67	346	1	journal of finance	ORG
gujaf-67	346	2	5(3	CARDINAL
gujaf-67	346	3	88	CARDINAL
gujaf-67	347	1	fdic	ORG
gujaf-67	347	2	2019	DATE
gujaf-67	348	1	http://www.fdic.gov/regulations/safety/manual/section2-1.html greene	PERSON
gujaf-67	348	2	w. h.	PERSON
gujaf-67	348	3	2012	DATE
gujaf-67	351	1	pearson education publishing limited	ORG
gujaf-67	351	2	england	GPE
gujaf-67	352	1	habib	PERSON
gujaf-67	352	2	altan	GPE
gujaf-67	352	3	m., & bedük	ORG
gujaf-67	352	4	2014	DATE
gujaf-67	353	1	turkey	GPE
gujaf-67	354	1	international institute of social	ORG
gujaf-67	354	2	sciences.https://ideas.repec.org/p/sek/iacpro/0902916.html idris	PERSON
gujaf-67	354	3	f.	PERSON
gujaf-67	354	4	2010	DATE
gujaf-67	355	1	malaysia	GPE
gujaf-67	356	1	1(12	CARDINAL
gujaf-67	356	2	179	CARDINAL
gujaf-67	357	1	ini	PERSON
gujaf-67	357	2	s. u.	PERSON
gujaf-67	357	3	b. u. & eze	ORG
gujaf-67	357	4	2015	DATE
gujaf-67	358	1	nigeria	GPE
gujaf-67	359	1	30	CARDINAL
gujaf-67	359	2	110	CARDINAL
gujaf-67	360	1	international monetary fund imf	ORG
gujaf-67	360	2	2006	DATE
gujaf-67	362	1	washington	GPE
gujaf-67	362	2	d.c.	GPE
gujaf-67	362	3	jesuwunmi	PERSON
gujaf-67	362	4	c. a. d.	PERSON
gujaf-67	362	5	a. o. & agbadua	ORG
gujaf-67	362	6	o. b.	PERSON
gujaf-67	362	7	2019	DATE
gujaf-67	363	1	nigeria	GPE
gujaf-67	364	1	canadian contemporary research journal	ORG
gujaf-67	364	2	2(1	CARDINAL
gujaf-67	364	3	79	CARDINAL
gujaf-67	365	1	kamarudina	GPE
gujaf-67	365	2	f.	PERSON
gujaf-67	365	3	sufian	ORG
gujaf-67	365	4	f.	PERSON
gujaf-67	365	5	loonga	PERSON
gujaf-67	365	6	f. w. & anwar	PERSON
gujaf-67	365	7	m. a. n.	PERSON
gujaf-67	365	8	2017	CARDINAL
gujaf-67	366	1	islamic	NORP
gujaf-67	366	2	southeast asian	NORP
gujaf-67	367	1	future business journal	ORG
gujaf-67	367	2	3(2	CARDINAL
gujaf-67	367	3	33	CARDINAL
gujaf-67	368	1	kasselaki	ORG
gujaf-67	368	2	t. m. & tagkalakis	ORG
gujaf-67	368	3	a. o.	PERSON
gujaf-67	368	4	2013	DATE
gujaf-67	370	1	bank of greece working paper	ORG
gujaf-67	370	2	158	CARDINAL
gujaf-67	370	3	j. & papavassiliou	ORG
gujaf-67	370	4	2019	CARDINAL
gujaf-67	371	1	tanzanian	NORP
gujaf-67	371	2	7(1	DATE
gujaf-67	371	3	1	CARDINAL
gujaf-67	372	1	masud	PERSON
gujaf-67	372	2	a. k. & haq	PERSON
gujaf-67	372	3	2016	DATE
gujaf-67	374	1	european journal of business and	ORG
gujaf-67	374	2	4(10	CARDINAL
gujaf-67	374	3	159	CARDINAL
gujaf-67	375	1	m. d. & uddin	ORG
gujaf-67	375	2	2017	CARDINAL
gujaf-67	376	1	islamic	NORP
gujaf-67	377	1	3(2	CARDINAL
gujaf-67	377	2	172	CARDINAL
gujaf-67	378	1	a.	PERSON
gujaf-67	378	2	t.	GPE
gujaf-67	378	3	husnan, s. & hanafi	ORG
gujaf-67	378	4	m. m.	PERSON
gujaf-67	378	5	2012	DATE
gujaf-67	379	1	indonesia	GPE
gujaf-67	380	1	international journal of economics	ORG
gujaf-67	380	2	4(2	CARDINAL
gujaf-67	380	3	163	CARDINAL
gujaf-67	381	1	http://www.fdic.gov/regulations/safety/manual/section2-1.html https://ideas.repec.org/p/sek/iacpro/0902916.html gusau journal of accounting	ORG
gujaf-67	381	2	2	CARDINAL
gujaf-67	381	3	2, april	DATE
gujaf-67	381	4	2021	CARDINAL
gujaf-67	381	5	16	CARDINAL
gujaf-67	381	6	m. c. & thegeya	ORG
gujaf-67	381	7	a.	PERSON
gujaf-67	381	8	2013	DATE
gujaf-67	383	1	oyuntsatsral	PERSON
gujaf-67	383	2	z. & mukhzaya	ORG
gujaf-67	383	3	a.	PERSON
gujaf-67	383	4	2012	DATE
gujaf-67	384	1	mongolian	NORP
gujaf-67	385	1	7(2	CARDINAL
gujaf-67	385	2	4	CARDINAL
gujaf-67	386	1	parrado-martínez	PERSON
gujaf-67	386	2	ureña, a. p. & fernández-aguado	ORG
gujaf-67	386	3	p. g.	PERSON
gujaf-67	387	1	2014	DATE
gujaf-67	388	1	eu	ORG
gujaf-67	389	1	universidad de jaén working paper series	ORG
gujaf-67	389	2	fiecac	GPE
gujaf-67	389	3	14.01	CARDINAL
gujaf-67	389	4	rahman	PERSON
gujaf-67	389	5	z.	PERSON
gujaf-67	389	6	2017	CARDINAL
gujaf-67	391	1	8(2	DATE
gujaf-67	391	2	63	CARDINAL
gujaf-67	392	1	2012	DATE
gujaf-67	393	1	indian	NORP
gujaf-67	394	1	asian journal of research	ORG
gujaf-67	394	2	2(12	CARDINAL
gujaf-67	394	3	1-19	DATE
gujaf-67	395	1	řepková	ORG
gujaf-67	395	2	i.	PERSON
gujaf-67	395	3	2015	CARDINAL
gujaf-67	396	1	czech	NORP
gujaf-67	397	1	procedia economics	ORG
gujaf-67	397	2	23	CARDINAL
gujaf-67	397	3	191	CARDINAL
gujaf-67	398	1	restoy	PERSON
gujaf-67	398	2	2017	CARDINAL
gujaf-67	400	1	washington dc	GPE
gujaf-67	400	2	shaddady	PERSON
gujaf-67	400	3	a.	PERSON
gujaf-67	400	4	2017	CARDINAL
gujaf-67	402	1	social sciences	ORG
gujaf-67	402	2	brunel university	ORG
gujaf-67	402	3	london	GPE
gujaf-67	402	4	uk	GPE
gujaf-67	402	5	p. & shajari	ORG
gujaf-67	402	6	2012	DATE
gujaf-67	403	1	iran	GPE
gujaf-67	404	1	6(3	CARDINAL
gujaf-67	404	2	163	CARDINAL
gujaf-67	404	3	sulaeman	ORG
gujaf-67	404	4	h. s. f., moelyono	PERSON
gujaf-67	404	5	s. m. & nawir	ORG
gujaf-67	404	6	j. (	PERSON
gujaf-67	404	7	2019	DATE
gujaf-67	405	1	indonesia	GPE
gujaf-67	406	1	contemporary economics	ORG
gujaf-67	406	2	13(2	CARDINAL
gujaf-67	406	3	205	CARDINAL
gujaf-67	407	1	enoch	PERSON
gujaf-67	407	2	josé	GPE
gujaf-67	407	3	a. s.	PERSON
gujaf-67	407	4	krueger	PERSON
gujaf-67	407	5	r. moretti	PERSON
gujaf-67	407	6	m. & slack	ORG
gujaf-67	407	7	9(2002	CARDINAL
gujaf-67	409	1	212	CARDINAL
gujaf-67	409	2	washington dc	GPE
gujaf-67	409	3	talibong	PERSON
gujaf-67	409	4	j. k. & simiyu	ORG
gujaf-67	409	5	e. m.	PERSON
gujaf-67	409	6	2018	DATE
gujaf-67	410	1	kenya	GPE
gujaf-67	411	1	african journal of emerging issues	ORG
gujaf-67	411	2	1(11	CARDINAL
gujaf-67	411	3	67	CARDINAL
gujaf-67	412	1	wapmuk	ORG
gujaf-67	412	2	s. e.	PERSON
gujaf-67	412	3	2016	DATE
gujaf-67	413	1	nigeria	GPE
gujaf-67	414	1	the university of salford	ORG
gujaf-67	414	2	salford	GPE
gujaf-67	414	3	uk	GPE
gujaf-67	415	1	yaaba	GPE
gujaf-67	415	2	b. n. & adamu	ORG
gujaf-67	415	3	i.	PERSON
gujaf-67	415	4	2015	CARDINAL
gujaf-67	416	1	nigeria	GPE
gujaf-67	417	1	cbn	ORG
gujaf-67	417	2	39(4	CARDINAL
gujaf-67	417	3	3	CARDINAL
gujaf-67	418	1	yaaba	GPE
gujaf-67	418	2	b. n.	PERSON
gujaf-67	418	3	2016	DATE
gujaf-67	420	1	cbn	ORG
gujaf-67	420	2	40(1	CARDINAL
gujaf-67	420	3	9-20	CARDINAL
gujaf-67	421	1	yakubu	PERSON
gujaf-67	421	2	b. a.	PERSON
gujaf-67	421	3	audu	GPE
gujaf-67	421	4	s.	GPE
gujaf-67	421	5	yaaba	GPE
gujaf-67	421	6	b. n.	PERSON
gujaf-67	421	7	hamman	ORG
gujaf-67	421	8	i.	PERSON
gujaf-67	421	9	g. a. & usman	ORG
gujaf-67	421	10	f. b.	PERSON
gujaf-67	421	11	2020	DATE
gujaf-67	422	1	nigeria	GPE
gujaf-67	423	1	8(1	CARDINAL
gujaf-67	423	2	202	CARDINAL
gujaf-67	424	1	zeb, s. & sattar	ORG
gujaf-67	424	2	2017	CARDINAL
gujaf-67	425	1	pakistan	GPE
gujaf-67	426	1	the pakistan development review	ORG
gujaf-67	426	2	85	CARDINAL
gujaf-67	427	1	gusau journal of accounting	ORG
gujaf-67	427	2	2	CARDINAL
gujaf-67	427	3	2, april	DATE
gujaf-67	427	4	2021 17	DATE