id	sid	eid	entity	type
gujaf-68	1	1	gusau journal of accounting	ORG
gujaf-68	1	2	2	CARDINAL
gujaf-68	1	3	2, april	DATE
gujaf-68	1	4	2021	CARDINAL
gujaf-68	1	5	1	CARDINAL
gujaf-68	1	6	2	CARDINAL
gujaf-68	1	7	2 april	DATE
gujaf-68	1	8	2021	CARDINAL
gujaf-68	1	9	2756-665x	CARDINAL
gujaf-68	1	10	social sciences	ORG
gujaf-68	1	11	federal university gusau	ORG
gujaf-68	1	12	zamfara state	GPE
gujaf-68	1	13	nigeria gusau journal of accounting	ORG
gujaf-68	1	14	2	CARDINAL
gujaf-68	1	15	2, april	DATE
gujaf-68	1	16	2021	CARDINAL
gujaf-68	1	17	2	CARDINAL
gujaf-68	1	18	nigeria	GPE
gujaf-68	1	19	mohammed phd	PERSON
gujaf-68	1	20	department of accounting ahmadu bello university business school	ORG
gujaf-68	1	21	zaria	PERSON
gujaf-68	2	1	mustapha muhammad	PERSON
gujaf-68	2	2	bagudo phd department of accounting ahmadu bello university business school	ORG
gujaf-68	2	3	zaria	PERSON
gujaf-68	3	1	mahmoud rufa’i mahmoud	PERSON
gujaf-68	3	2	internal audit department tertiary education trust fund	ORG
gujaf-68	3	3	6	CARDINAL
gujaf-68	3	4	abuja magaji adamu department of accounting faculty	ORG
gujaf-68	3	5	social sciences federal university	ORG
gujaf-68	4	1	arl	ORG
gujaf-68	4	2	dmbs	ORG
gujaf-68	4	3	nigeria	GPE
gujaf-68	6	1	fifteen	CARDINAL
gujaf-68	6	2	15	CARDINAL
gujaf-68	6	3	2009 2020	DATE
gujaf-68	11	1	three	CARDINAL
gujaf-68	11	2	at least one	CARDINAL
gujaf-68	14	1	annual	DATE
gujaf-68	17	1	1	CARDINAL
gujaf-68	18	1	annual	DATE
gujaf-68	19	1	2	CARDINAL
gujaf-68	19	2	2, april	DATE
gujaf-68	19	3	2021 3	CARDINAL
gujaf-68	19	4	between the financial year end	DATE
gujaf-68	20	1	arl	ORG
gujaf-68	22	1	tina & marko	ORG
gujaf-68	22	2	2014	DATE
gujaf-68	23	1	abdulla	PERSON
gujaf-68	23	2	1996	DATE
gujaf-68	23	3	between financial year-end	DATE
gujaf-68	23	4	annual	DATE
gujaf-68	27	1	arl	ORG
gujaf-68	27	2	one	CARDINAL
gujaf-68	30	1	one	CARDINAL
gujaf-68	30	2	2	CARDINAL
gujaf-68	33	1	arl	ORG
gujaf-68	34	1	abdelrahman & basheer	ORG
gujaf-68	34	2	2016	DATE
gujaf-68	34	3	karami	PERSON
gujaf-68	34	4	karimiyan & salati	ORG
gujaf-68	34	5	2017	CARDINAL
gujaf-68	34	6	hassan, 2017 ocak & ozden	ORG
gujaf-68	34	7	2018 & ma	ORG
gujaf-68	34	8	2016	DATE
gujaf-68	34	9	apadore & noor	ORG
gujaf-68	34	10	2013	DATE
gujaf-68	34	11	ahmad	PERSON
gujaf-68	34	12	baatwah & salleh	ORG
gujaf-68	34	13	2017	DATE
gujaf-68	34	14	puasa	ORG
gujaf-68	34	15	salleh & ahmad	ORG
gujaf-68	34	16	2014	DATE
gujaf-68	35	1	puasa	ORG
gujaf-68	35	2	saleh	PERSON
gujaf-68	35	3	ahmad	PERSON
gujaf-68	35	4	2014	DATE
gujaf-68	36	1	nigerian	NORP
gujaf-68	36	2	dmbs	ORG
gujaf-68	37	1	nigeria	GPE
gujaf-68	38	1	i.	PERSON
gujaf-68	38	2	nigeria	GPE
gujaf-68	39	1	gusau journal of accounting	ORG
gujaf-68	39	2	2	CARDINAL
gujaf-68	39	3	2, april	DATE
gujaf-68	39	4	2021 4 ii	DATE
gujaf-68	39	5	nigeria	GPE
gujaf-68	40	1	iii.	PERSON
gujaf-68	40	2	nigeria	GPE
gujaf-68	41	1	nigeria	GPE
gujaf-68	42	1	nigeria	GPE
gujaf-68	46	1	nigeria	GPE
gujaf-68	50	1	nigeria	GPE
gujaf-68	54	1	nigeria	GPE
gujaf-68	58	1	nigeria	GPE
gujaf-68	59	1	ho5	PERSON
gujaf-68	62	1	nigeria	GPE
gujaf-68	66	1	dmbs	ORG
gujaf-68	66	2	nigeria	GPE
gujaf-68	67	1	nigerian	NORP
gujaf-68	68	1	five	CARDINAL
gujaf-68	69	1	two	CARDINAL
gujaf-68	70	1	section three	LAW
gujaf-68	71	1	section four	LAW
gujaf-68	72	1	section five	LAW
gujaf-68	73	1	2	CARDINAL
gujaf-68	73	2	arl	ORG
gujaf-68	74	1	lee	PERSON
gujaf-68	74	2	2008	DATE
gujaf-68	75	1	singh	GPE
gujaf-68	75	2	2011	DATE
gujaf-68	75	3	arl	ORG
gujaf-68	75	4	between the financial year-end	DATE
gujaf-68	76	1	oba	GPE
gujaf-68	76	2	olukoju	GPE
gujaf-68	76	3	gusau journal of accounting	ORG
gujaf-68	76	4	2	CARDINAL
gujaf-68	76	5	2, april	DATE
gujaf-68	76	6	2021	CARDINAL
gujaf-68	76	7	zik	ORG
gujaf-68	76	8	2015	CARDINAL
gujaf-68	76	9	arl	ORG
gujaf-68	77	1	2018	DATE
gujaf-68	77	2	turkey	GPE
gujaf-68	78	1	968	CARDINAL
gujaf-68	78	2	the borsa i̇stanbul exchange	ORG
gujaf-68	78	3	turkey	GPE
gujaf-68	81	1	arowoshegbe	PERSON
gujaf-68	81	2	2017	CARDINAL
gujaf-68	81	3	nigeria	GPE
gujaf-68	82	1	42	CARDINAL
gujaf-68	82	2	the nigerian stock exchange	ORG
gujaf-68	83	1	2012-2015	DATE
gujaf-68	85	1	nigeria	GPE
gujaf-68	88	1	ahmad	PERSON
gujaf-68	88	2	2017	CARDINAL
gujaf-68	88	3	malaysian	NORP
gujaf-68	89	1	2005 to 2011	DATE
gujaf-68	89	2	100	CARDINAL
gujaf-68	89	3	malaysian	NORP
gujaf-68	91	1	two	CARDINAL
gujaf-68	92	1	malaysian	NORP
gujaf-68	93	1	karami	PERSON
gujaf-68	93	2	karimiyan	PERSON
gujaf-68	93	3	2017	CARDINAL
gujaf-68	93	4	arl	ORG
gujaf-68	95	1	25	CARDINAL
gujaf-68	95	2	20102014	CARDINAL
gujaf-68	96	1	hausman	PERSON
gujaf-68	96	2	5%	PERCENT
gujaf-68	97	1	arl	ORG
gujaf-68	98	1	first	ORDINAL
gujaf-68	98	2	arl	ORG
gujaf-68	99	1	second	ORDINAL
gujaf-68	99	2	ac	ORG
gujaf-68	101	1	ec	ORG
gujaf-68	101	2	t ar l w	ORG
gujaf-68	102	1	al-muzaiqer	PERSON
gujaf-68	102	2	ahmad	PERSON
gujaf-68	102	3	abdul hamid	PERSON
gujaf-68	102	4	2016	CARDINAL
gujaf-68	102	5	arl	ORG
gujaf-68	102	6	the united arab emirates	GPE
gujaf-68	102	7	uae	GPE
gujaf-68	103	1	298	CARDINAL
gujaf-68	103	2	the uae capital markets	ORG
gujaf-68	103	3	abu dhabi securities exchange	ORG
gujaf-68	103	4	dubai	GPE
gujaf-68	103	5	three years from 2011 to 2013	DATE
gujaf-68	104	1	uae	GPE
gujaf-68	104	2	60 days	DATE
gujaf-68	104	3	2011	DATE
gujaf-68	104	4	57 days	DATE
gujaf-68	104	5	2012	DATE
gujaf-68	104	6	75 days	DATE
gujaf-68	104	7	2013	DATE
gujaf-68	104	8	gusau journal of accounting	ORG
gujaf-68	104	9	2	CARDINAL
gujaf-68	104	10	2, april	DATE
gujaf-68	104	11	2021 6	DATE
gujaf-68	104	12	uae	GPE
gujaf-68	105	1	87%	PERCENT
gujaf-68	105	2	89%	PERCENT
gujaf-68	105	3	63%	PERCENT
gujaf-68	105	4	annual	DATE
gujaf-68	105	5	2011	DATE
gujaf-68	105	6	2012	DATE
gujaf-68	105	7	2013	DATE
gujaf-68	106	1	uae	GPE
gujaf-68	107	1	2000	DATE
gujaf-68	108	1	bae	ORG
gujaf-68	108	2	2016	CARDINAL
gujaf-68	108	3	arl	ORG
gujaf-68	108	4	drl	ORG
gujaf-68	108	5	trl	LAW
gujaf-68	110	1	firstly	ORDINAL
gujaf-68	110	2	arl	ORG
gujaf-68	110	3	drl	ORG
gujaf-68	112	1	secondly	ORDINAL
gujaf-68	112	2	arl	ORG
gujaf-68	112	3	drl	ORG
gujaf-68	114	1	many audit hours	TIME
gujaf-68	114	2	arl	ORG
gujaf-68	117	1	basheer	PERSON
gujaf-68	117	2	2016	CARDINAL
gujaf-68	118	1	691	CARDINAL
gujaf-68	118	2	jordanian	NORP
gujaf-68	118	3	amman stock exchange	ORG
gujaf-68	118	4	2009-2013	DATE
gujaf-68	118	5	two	CARDINAL
gujaf-68	119	1	statics	PERSON
gujaf-68	121	1	2016	DATE
gujaf-68	121	2	two	CARDINAL
gujaf-68	121	3	australian	NORP
gujaf-68	122	1	firstly	ORDINAL
gujaf-68	123	1	secondly	ORDINAL
gujaf-68	127	1	ahmed	PERSON
gujaf-68	127	2	che-ahmad	PERSON
gujaf-68	127	3	2016	DATE
gujaf-68	127	4	arl	ORG
gujaf-68	127	5	nigeria	GPE
gujaf-68	128	1	fourteen	CARDINAL
gujaf-68	129	1	5-year	DATE
gujaf-68	129	2	2008 to 2012	DATE
gujaf-68	130	1	4	CARDINAL
gujaf-68	130	2	arl	ORG
gujaf-68	130	3	arl	ORG
gujaf-68	131	1	arl	ORG
gujaf-68	131	2	panggabean	NORP
gujaf-68	131	3	yendrawati	ORG
gujaf-68	131	4	2016	DATE
gujaf-68	132	1	2	CARDINAL
gujaf-68	132	2	2, april	DATE
gujaf-68	132	3	2021 7	DATE
gujaf-68	132	4	indonesian	NORP
gujaf-68	132	5	2011-2013	DATE
gujaf-68	133	1	67	CARDINAL
gujaf-68	135	1	arl	ORG
gujaf-68	136	1	putri	PERSON
gujaf-68	136	2	2016	CARDINAL
gujaf-68	136	3	the indonesian stock exchange	ORG
gujaf-68	138	1	multiple linear	ORG
gujaf-68	138	2	5%	PERCENT
gujaf-68	141	1	hassan	PERSON
gujaf-68	141	2	2016	DATE
gujaf-68	141	3	palestinian	NORP
gujaf-68	141	4	palestine stock exchange	ORG
gujaf-68	142	1	eight	CARDINAL
gujaf-68	142	2	the year 2011	DATE
gujaf-68	142	3	annual	DATE
gujaf-68	142	4	46	CARDINAL
gujaf-68	145	1	2014	DATE
gujaf-68	145	2	nigeria	GPE
gujaf-68	148	1	annual	DATE
gujaf-68	148	2	the nigerian stock exchange	ORG
gujaf-68	148	3	2010-2012	DATE
gujaf-68	152	1	dao	PERSON
gujaf-68	152	2	pham	GPE
gujaf-68	152	3	2014	DATE
gujaf-68	152	4	arl	ORG
gujaf-68	152	5	arl	ORG
gujaf-68	152	6	habib and bhuiyan‟s	PERSON
gujaf-68	152	7	2011	DATE
gujaf-68	152	8	7,291	CARDINAL
gujaf-68	152	9	2008 to 2010	DATE
gujaf-68	153	1	joint cityand	ORG
gujaf-68	153	2	arl	ORG
gujaf-68	153	3	arl	ORG
gujaf-68	153	4	gusau journal of accounting	ORG
gujaf-68	153	5	2	CARDINAL
gujaf-68	153	6	2, april	DATE
gujaf-68	153	7	2021 8	DATE
gujaf-68	153	8	salleh	PERSON
gujaf-68	153	9	ahmad	PERSON
gujaf-68	153	10	2014	DATE
gujaf-68	153	11	ac	ORG
gujaf-68	153	12	malaysian	NORP
gujaf-68	153	13	2007	DATE
gujaf-68	154	1	malaysia	GPE
gujaf-68	154	2	the year of 2004 to 2006	DATE
gujaf-68	154	3	2009	DATE
gujaf-68	154	4	2011	DATE
gujaf-68	154	5	669	CARDINAL
gujaf-68	154	6	mccg	PERSON
gujaf-68	154	7	2007	DATE
gujaf-68	155	1	malaysia	GPE
gujaf-68	155	2	2007	DATE
gujaf-68	156	1	ac	ORG
gujaf-68	156	2	2007	DATE
gujaf-68	157	1	mccg	PERSON
gujaf-68	157	2	2007	DATE
gujaf-68	158	1	2007	DATE
gujaf-68	159	1	apadore	PERSON
gujaf-68	159	2	noor	PERSON
gujaf-68	159	3	2013	DATE
gujaf-68	159	4	malaysia	GPE
gujaf-68	160	1	180	CARDINAL
gujaf-68	160	2	malaysia	GPE
gujaf-68	160	3	2009	DATE
gujaf-68	160	4	2010	DATE
gujaf-68	161	1	843	CARDINAL
gujaf-68	163	1	about 100 days	DATE
gujaf-68	163	2	days	DATE
gujaf-68	163	3	148 days	DATE
gujaf-68	163	4	26 days	DATE
gujaf-68	166	1	six	CARDINAL
gujaf-68	168	1	jensen & meckling	ORG
gujaf-68	168	2	1976	DATE
gujaf-68	174	1	nigeria	GPE
gujaf-68	174	2	nigeria	GPE
gujaf-68	175	1	gusau journal of accounting	ORG
gujaf-68	175	2	2	CARDINAL
gujaf-68	175	3	2, april	DATE
gujaf-68	175	4	2021	CARDINAL
gujaf-68	175	5	nigeria	GPE
gujaf-68	176	1	twelve	CARDINAL
gujaf-68	176	2	12) years	DATE
gujaf-68	176	3	2009-2020	DATE
gujaf-68	177	1	2009-2014	DATE
gujaf-68	177	2	2015-2020	DATE
gujaf-68	179	1	nigerian	NORP
gujaf-68	182	1	fifteen	CARDINAL
gujaf-68	182	2	15	CARDINAL
gujaf-68	186	1	3.2	CARDINAL
gujaf-68	186	2	arl	ORG
gujaf-68	186	3	days	DATE
gujaf-68	187	1	mohamed	PERSON
gujaf-68	187	2	hussain & marie	ORG
gujaf-68	187	3	2016	DATE
gujaf-68	188	1	aci	PERSON
gujaf-68	188	2	abdul rahman	PERSON
gujaf-68	188	3	omar	PERSON
gujaf-68	188	4	2013	DATE
gujaf-68	190	1	emmanuel	PERSON
gujaf-68	190	2	2016	DATE
gujaf-68	191	1	at least one	CARDINAL
gujaf-68	191	2	ac	ORG
gujaf-68	191	3	0‟	CARDINAL
gujaf-68	192	1	kibiya	PERSON
gujaf-68	192	2	cheahmad	PERSON
gujaf-68	192	3	2016	CARDINAL
gujaf-68	192	4	2	CARDINAL
gujaf-68	192	5	2, april	DATE
gujaf-68	192	6	2021	CARDINAL
gujaf-68	192	7	10	CARDINAL
gujaf-68	192	8	emmanuel	PERSON
gujaf-68	192	9	2016	DATE
gujaf-68	192	10	0‟	CARDINAL
gujaf-68	193	1	emmanuel	PERSON
gujaf-68	193	2	2016	DATE
gujaf-68	193	3	2011	DATE
gujaf-68	193	4	0‟	CARDINAL
gujaf-68	194	1	4	CARDINAL
gujaf-68	194	2	1	CARDINAL
gujaf-68	194	3	2	CARDINAL
gujaf-68	194	4	post-ifrs	EVENT
gujaf-68	195	1	1	CARDINAL
gujaf-68	196	1	dev arl	PERSON
gujaf-68	196	2	142.095 77	MONEY
gujaf-68	196	3	194	CARDINAL
gujaf-68	196	4	aci .254 .143 .40	ORG
gujaf-68	196	5	6.870	CARDINAL
gujaf-68	196	6	7.246	MONEY
gujaf-68	196	7	.714	CARDINAL
gujaf-68	196	8	0 1 .112	QUANTITY
gujaf-68	196	9	1 .339	CARDINAL
gujaf-68	196	10	2	CARDINAL
gujaf-68	197	1	dev arl	PERSON
gujaf-68	197	2	20 90	DATE
gujaf-68	197	3	aci .257	PERSON
gujaf-68	197	4	.083 af	PERSON
gujaf-68	197	5	237.372 36.183	MONEY
gujaf-68	197	6	.714	CARDINAL
gujaf-68	197	7	0 1 .112	QUANTITY
gujaf-68	197	8	1 .339	CARDINAL
gujaf-68	197	9	142.095 days	DATE
gujaf-68	197	10	52.762 days	DATE
gujaf-68	199	1	26%	PERCENT
gujaf-68	199	2	25%	PERCENT
gujaf-68	200	1	6.87 million	CARDINAL
gujaf-68	200	2	44.23	CARDINAL
gujaf-68	202	1	audit committee financial expertise	ORG
gujaf-68	202	2	71.4%	PERCENT
gujaf-68	202	3	10.7%	PERCENT
gujaf-68	202	4	13.1%	PERCENT
gujaf-68	203	1	3	CARDINAL
gujaf-68	204	1	3	CARDINAL
gujaf-68	204	2	arl aci af acfe afr	PERSON
gujaf-68	205	1	arl	ORG
gujaf-68	205	2	aci	ORG
gujaf-68	205	3	1.0000	CARDINAL
gujaf-68	205	4	2	CARDINAL
gujaf-68	205	5	2, april	DATE
gujaf-68	205	6	2021 11	DATE
gujaf-68	205	7	1.0000	CARDINAL
gujaf-68	205	8	0.1261	CARDINAL
gujaf-68	205	9	1.0000 afr -0.2302 -0.1237	QUANTITY
gujaf-68	205	10	0.1382 -0.2921	MONEY
gujaf-68	205	11	1.0000	CARDINAL
gujaf-68	206	1	1.0000	MONEY
gujaf-68	206	2	4	CARDINAL
gujaf-68	206	3	arl aci af acfe afr aeq	PERSON
gujaf-68	206	4	arl	ORG
gujaf-68	206	5	1.0000 af	QUANTITY
gujaf-68	206	6	-0.1434 1.0000	CARDINAL
gujaf-68	207	1	0.0651	CARDINAL
gujaf-68	207	2	1.0000	CARDINAL
gujaf-68	207	3	1.0000	MONEY
gujaf-68	212	1	4.2	CARDINAL
gujaf-68	212	2	5	CARDINAL
gujaf-68	212	3	5	CARDINAL
gujaf-68	212	4	acfe	ORG
gujaf-68	212	5	afr -30.39/-0.60 -2.05/-0.48 0.04/0.64	PERSON
gujaf-68	213	1	0.13/7.68	CARDINAL
gujaf-68	213	2	22.06/57.94	CARDINAL
gujaf-68	213	3	wald chi square	PERSON
gujaf-68	214	1	99.25/21.31	CARDINAL
gujaf-68	215	1	0.0000	CARDINAL
gujaf-68	215	2	aci	PERSON
gujaf-68	215	3	11.7938	CARDINAL
gujaf-68	215	4	0.0000 af=afd	QUANTITY
gujaf-68	215	5	12.8998	CARDINAL
gujaf-68	215	6	0.0000	MONEY
gujaf-68	215	7	9.6321 0.0000	CARDINAL
gujaf-68	215	8	afr=	PERSON
gujaf-68	215	9	3.0745 0.0012 aeq	QUANTITY
gujaf-68	215	10	3.4206	CARDINAL
gujaf-68	215	11	0.2344	MONEY
gujaf-68	215	12	2	CARDINAL
gujaf-68	215	13	2, april	DATE
gujaf-68	215	14	2021 12	DATE
gujaf-68	215	15	2	CARDINAL
gujaf-68	215	16	55%	PERCENT
gujaf-68	215	17	62%	PERCENT
gujaf-68	216	1	2	CARDINAL
gujaf-68	218	1	chi square	FAC
gujaf-68	218	2	99.25	CARDINAL
gujaf-68	218	3	one percent	PERCENT
gujaf-68	218	4	1%	PERCENT
gujaf-68	218	5	21.31	CARDINAL
gujaf-68	218	6	1%	PERCENT
gujaf-68	220	1	two	CARDINAL
gujaf-68	221	1	4.5	CARDINAL
gujaf-68	221	2	kutner	PERSON
gujaf-68	221	3	nachtasheim	PERSON
gujaf-68	221	4	1996	DATE
gujaf-68	221	5	tobachnick	PERSON
gujaf-68	221	6	fidell	ORG
gujaf-68	221	7	1996	DATE
gujaf-68	221	8	anderson	PERSON
gujaf-68	221	9	1999	DATE
gujaf-68	222	1	4.2.1	CARDINAL
gujaf-68	222	2	1	CARDINAL
gujaf-68	222	3	the firm fiscal year	DATE
gujaf-68	222	4	4.5	CARDINAL
gujaf-68	222	5	9.35	CARDINAL
gujaf-68	222	6	0.20	CARDINAL
gujaf-68	222	7	1%	PERCENT
gujaf-68	222	8	5% and 10%	PERCENT
gujaf-68	223	1	post ifrs adoption	ORG
gujaf-68	223	2	nigeria	GPE
gujaf-68	224	1	-3.33	ORG
gujaf-68	224	2	1%	PERCENT
gujaf-68	225	1	nigerian	NORP
gujaf-68	225	2	dmbs	ORG
gujaf-68	226	1	the post ifrs	ORG
gujaf-68	226	2	al-daoud	PERSON
gujaf-68	226	3	ku-ismail	PERSON
gujaf-68	226	4	lode	GPE
gujaf-68	226	5	2015	DATE
gujaf-68	227	1	wu	PERSON
gujaf-68	227	2	2008	DATE
gujaf-68	228	1	1%	PERCENT
gujaf-68	229	1	one	CARDINAL
gujaf-68	231	1	4.2.2	CARDINAL
gujaf-68	231	2	16.91	CARDINAL
gujaf-68	231	3	6.31and	CARDINAL
gujaf-68	231	4	0.000	CARDINAL
gujaf-68	231	5	1%	PERCENT
gujaf-68	231	6	nigeria	GPE
gujaf-68	233	1	auditors‟	PERSON
gujaf-68	235	1	1.16	CARDINAL
gujaf-68	237	1	nigeria gusau journal of accounting	ORG
gujaf-68	237	2	2	CARDINAL
gujaf-68	237	3	2, april	DATE
gujaf-68	237	4	2021 13	DATE
gujaf-68	238	1	1%	PERCENT
gujaf-68	239	1	two	CARDINAL
gujaf-68	241	1	4.2.3	CARDINAL
gujaf-68	241	2	6.95	CARDINAL
gujaf-68	241	3	0.48	CARDINAL
gujaf-68	241	4	0.63	CARDINAL
gujaf-68	243	1	dmbs	ORG
gujaf-68	243	2	nigeria	GPE
gujaf-68	244	1	1%	PERCENT
gujaf-68	246	1	hayes	PERSON
gujaf-68	246	2	2014	DATE
gujaf-68	246	3	cohen et al	PERSON
gujaf-68	247	1	2014	DATE
gujaf-68	247	2	habib	PERSON
gujaf-68	247	3	2011	DATE
gujaf-68	248	1	1%	PERCENT
gujaf-68	249	1	three	CARDINAL
gujaf-68	249	2	nigeria	GPE
gujaf-68	251	1	4.2.4	CARDINAL
gujaf-68	251	2	-2.05	ORG
gujaf-68	254	1	-0.48	ORG
gujaf-68	254	2	1%	PERCENT
gujaf-68	254	3	5%	PERCENT
gujaf-68	254	4	10%	PERCENT
gujaf-68	256	1	1%	PERCENT
gujaf-68	257	1	one	CARDINAL
gujaf-68	259	1	four	CARDINAL
gujaf-68	259	2	nigeria	GPE
gujaf-68	261	1	4.2.5	CARDINAL
gujaf-68	261	2	15.70	CARDINAL
gujaf-68	261	3	1.16	CARDINAL
gujaf-68	261	4	0.248	CARDINAL
gujaf-68	261	5	nigeria	GPE
gujaf-68	262	1	post ifrs adoption	ORG
gujaf-68	263	1	post ifrs	ORG
gujaf-68	263	2	2.57	CARDINAL
gujaf-68	263	3	1.72	CARDINAL
gujaf-68	263	4	10%	PERCENT
gujaf-68	265	1	nigerian	NORP
gujaf-68	265	2	the gusau journal of accounting	ORG
gujaf-68	265	3	2	CARDINAL
gujaf-68	265	4	2, april	DATE
gujaf-68	265	5	2021	CARDINAL
gujaf-68	265	6	14	CARDINAL
gujaf-68	266	1	nigeria	GPE
gujaf-68	268	1	five	CARDINAL
gujaf-68	268	2	nigeria	GPE
gujaf-68	270	1	5	CARDINAL
gujaf-68	270	2	nigeria	GPE
gujaf-68	271	1	ten-year	DATE
gujaf-68	271	2	2009-2018	DATE
gujaf-68	271	3	2009-2013	DATE
gujaf-68	271	4	post ifrs	ORG
gujaf-68	271	5	2014-2018	DATE
gujaf-68	274	1	post ifrs	ORG
gujaf-68	274	2	nigeria	GPE
gujaf-68	277	1	three	CARDINAL
gujaf-68	277	2	at least one	CARDINAL
gujaf-68	280	1	annual	DATE
gujaf-68	283	1	y.a. & basheer	ORG
gujaf-68	283	2	a.k.	ORG
gujaf-68	284	1	2016	CARDINAL
gujaf-68	285	1	jordan	GPE
gujaf-68	286	1	jordan journal of business administration	ORG
gujaf-68	286	2	12	CARDINAL
gujaf-68	286	3	2	CARDINAL
gujaf-68	286	4	459	CARDINAL
gujaf-68	287	1	abernathy	PERSON
gujaf-68	287	2	j.l.	GPE
gujaf-68	287	3	beyer	ORG
gujaf-68	287	4	b. masli	PERSON
gujaf-68	287	5	a., & stefaniak	ORG
gujaf-68	287	6	2014	DATE
gujaf-68	289	1	ahmad-zaluki	PERSON
gujaf-68	289	2	wan-hussin	PERSON
gujaf-68	289	3	w. n.	PERSON
gujaf-68	289	4	2010	DATE
gujaf-68	291	1	asian	NORP
gujaf-68	291	2	18(1	CARDINAL
gujaf-68	292	1	2	CARDINAL
gujaf-68	292	2	2, april	DATE
gujaf-68	292	3	2021 15	DATE
gujaf-68	292	4	ahmed, m.i. & che-ahmad, a. (2016).	ORG
gujaf-68	294	1	international journal of economics	ORG
gujaf-68	294	2	6(s7	CARDINAL
gujaf-68	294	3	159	CARDINAL
gujaf-68	295	1	akhtaruddin	ORG
gujaf-68	295	2	m., hossain	PERSON
gujaf-68	295	3	m., a.	PERSON
gujaf-68	295	4	hossain	PERSON
gujaf-68	295	5	m., & yao	ORG
gujaf-68	295	6	l.	PERSON
gujaf-68	295	7	2009	DATE
gujaf-68	296	1	annual	DATE
gujaf-68	296	2	malaysian	NORP
gujaf-68	297	1	jamar	PERSON
gujaf-68	297	2	7(1	DATE
gujaf-68	298	1	akpaka	GPE
gujaf-68	298	2	n.c.	GPE
gujaf-68	298	3	2015	CARDINAL
gujaf-68	299	1	nigeria	GPE
gujaf-68	300	1	ahmadu bello university	ORG
gujaf-68	300	2	zaria	PERSON
gujaf-68	300	3	al daoud	PERSON
gujaf-68	300	4	k.a.	GPE
gujaf-68	300	5	ku ismail	PERSON
gujaf-68	300	6	k.i.	GPE
gujaf-68	300	7	n.a.	GPE
gujaf-68	300	8	2014	DATE
gujaf-68	301	1	jordanian	NORP
gujaf-68	302	1	asian	NORP
gujaf-68	302	2	10	CARDINAL
gujaf-68	302	3	13	CARDINAL
gujaf-68	302	4	191	CARDINAL
gujaf-68	302	5	201	CARDINAL
gujaf-68	302	6	al daoud	PERSON
gujaf-68	302	7	k.a.	GPE
gujaf-68	302	8	ku ismail	PERSON
gujaf-68	302	9	k.i.	GPE
gujaf-68	302	10	n.a.	GPE
gujaf-68	302	11	2015	CARDINAL
gujaf-68	303	1	jordanian	NORP
gujaf-68	304	1	mediterranean journal of social sciences	ORG
gujaf-68	304	2	6	CARDINAL
gujaf-68	304	3	1	CARDINAL
gujaf-68	304	4	430	CARDINAL
gujaf-68	304	5	f.a.	GPE
gujaf-68	304	6	r.j.	PERSON
gujaf-68	304	7	2014	DATE
gujaf-68	306	1	international journal of accounting	ORG
gujaf-68	306	2	10	CARDINAL
gujaf-68	306	3	4	CARDINAL
gujaf-68	306	4	364	CARDINAL
gujaf-68	307	1	al-baidhani	PERSON
gujaf-68	307	2	2014	DATE
gujaf-68	311	1	al-daoud	PERSON
gujaf-68	311	2	k.a.	GPE
gujaf-68	311	3	ku-ismail	PERSON
gujaf-68	311	4	k.i. & lode	ORG
gujaf-68	311	5	n.a.	GPE
gujaf-68	311	6	2015	CARDINAL
gujaf-68	312	1	jordanian	NORP
gujaf-68	313	1	mediterranean journal of social sciences	ORG
gujaf-68	313	2	6(1	CARDINAL
gujaf-68	313	3	k.s.	GPE
gujaf-68	313	4	bagulaidah	GPE
gujaf-68	313	5	g.s.	GPE
gujaf-68	313	6	ismail	PERSON
gujaf-68	313	7	n.a. & fadzil	ORG
gujaf-68	313	8	2015	CARDINAL
gujaf-68	314	1	jordan	GPE
gujaf-68	315	1	jordan journal of business administration	ORG
gujaf-68	315	2	11	CARDINAL
gujaf-68	315	3	4	CARDINAL
gujaf-68	315	4	963 979	CARDINAL
gujaf-68	315	5	abdulrahman	GPE
gujaf-68	315	6	r. & omar	ORG
gujaf-68	315	7	n.	PERSON
gujaf-68	315	8	2013	DATE
gujaf-68	316	1	saudi arabia	GPE
gujaf-68	317	1	4(4	CARDINAL
gujaf-68	318	1	alkhatib	ORG
gujaf-68	318	2	k., & marji	ORG
gujaf-68	318	3	q.	PERSON
gujaf-68	318	4	2012	DATE
gujaf-68	319	1	jordan	GPE
gujaf-68	320	1	62	CARDINAL
gujaf-68	320	2	1342-1349	DATE
gujaf-68	321	1	allegrini	ORG
gujaf-68	321	2	m. & greco	ORG
gujaf-68	321	3	2011	DATE
gujaf-68	322	1	italian	NORP
gujaf-68	323	1	journal of management	ORG
gujaf-68	324	1	first	ORDINAL
gujaf-68	325	1	24 february 2011	DATE
gujaf-68	326	1	al-muzaiqer	PERSON
gujaf-68	326	2	m.a.	GPE
gujaf-68	326	3	ahmad	PERSON
gujaf-68	326	4	m., & abdul hamid	ORG
gujaf-68	326	5	f.	PERSON
gujaf-68	326	6	2016	DATE
gujaf-68	327	1	uae	GPE
gujaf-68	328	1	icas	ORG
gujaf-68	328	2	15	CARDINAL
gujaf-68	328	3	langkawi	GPE
gujaf-68	328	4	kedah	GPE
gujaf-68	328	5	malaysia amirul	GPE
gujaf-68	328	6	s.m. & salleh	ORG
gujaf-68	328	7	2014	DATE
gujaf-68	329	1	convergence	PERSON
gujaf-68	329	2	malaysia	GPE
gujaf-68	330	1	5	CARDINAL
gujaf-68	330	2	23	CARDINAL
gujaf-68	330	3	9-16	TIME
gujaf-68	330	4	k., & noor	ORG
gujaf-68	330	5	m.m.	GPE
gujaf-68	330	6	2013	DATE
gujaf-68	331	1	malaysia	GPE
gujaf-68	332	1	international journal of business and management	ORG
gujaf-68	332	2	8	CARDINAL
gujaf-68	332	3	15	CARDINAL
gujaf-68	332	4	151	CARDINAL
gujaf-68	332	5	163	CARDINAL
gujaf-68	333	1	2	CARDINAL
gujaf-68	333	2	2, april	DATE
gujaf-68	333	3	2021	CARDINAL
gujaf-68	333	4	16	CARDINAL
gujaf-68	333	5	a.o.	GPE
gujaf-68	333	6	uniamikogbo	PERSON
gujaf-68	333	7	e., & adeusi	ORG
gujaf-68	333	8	a.s.	GPE
gujaf-68	333	9	2017	CARDINAL
gujaf-68	334	1	nigeria	GPE
gujaf-68	335	1	funai journal of accounting	ORG
gujaf-68	335	2	1	CARDINAL
gujaf-68	335	3	1	CARDINAL
gujaf-68	335	4	26	CARDINAL
gujaf-68	335	5	2013	DATE
gujaf-68	336	1	nov. 20	DATE
gujaf-68	336	2	o.m.	GPE
gujaf-68	336	3	s.a.	GPE
gujaf-68	337	1	2013	DATE
gujaf-68	338	1	nigeria	GPE
gujaf-68	339	1	iosr journal of business and management	ORG
gujaf-68	339	2	12	CARDINAL
gujaf-68	339	3	4	CARDINAL
gujaf-68	339	4	13-19	DATE
gujaf-68	340	1	azubike	PERSON
gujaf-68	340	2	j.u.b.	GPE
gujaf-68	340	3	m.	PERSON
gujaf-68	340	4	2014	DATE
gujaf-68	341	1	nigerian	NORP
gujaf-68	342	1	european journal of accounting	ORG
gujaf-68	342	2	2	CARDINAL
gujaf-68	342	3	10	CARDINAL
gujaf-68	342	4	22	CARDINAL
gujaf-68	342	5	p.g.	GPE
gujaf-68	342	6	donelson	GPE
gujaf-68	342	7	d.c.	GPE
gujaf-68	342	8	m.	GPE
gujaf-68	342	9	2014	DATE
gujaf-68	344	1	58	DATE
gujaf-68	344	2	23	CARDINAL
gujaf-68	344	3	208	CARDINAL
gujaf-68	345	1	bae	ORG
gujaf-68	345	2	c.h.	GPE
gujaf-68	345	3	y.s.	GPE
gujaf-68	345	4	2016	CARDINAL
gujaf-68	346	1	korea	GPE
gujaf-68	348	1	m.a.	GPE
gujaf-68	348	2	mohamed e.k.a.	PERSON
gujaf-68	348	3	al-baidhani	PERSON
gujaf-68	348	4	2014	DATE
gujaf-68	349	1	arabian	NORP
gujaf-68	350	1	11(2	CARDINAL
gujaf-68	350	2	178	CARDINAL
gujaf-68	351	1	mohamed, e.k.a.	PERSON
gujaf-68	351	2	hussain	GPE
gujaf-68	351	3	m.m.	GPE
gujaf-68	351	4	marie	PERSON
gujaf-68	351	5	o.k.	GPE
gujaf-68	351	6	2016	CARDINAL
gujaf-68	352	1	the middle east	LOC
gujaf-68	354	1	j. corporate governance	ORG
gujaf-68	354	2	7	CARDINAL
gujaf-68	354	3	2	CARDINAL
gujaf-68	354	4	180	CARDINAL
gujaf-68	354	5	j., brousseau	ORG
gujaf-68	354	6	c. & vanstraelen,	ORG
gujaf-68	354	7	a.	PERSON
gujaf-68	354	8	2015	CARDINAL
gujaf-68	355	1	a.i.	GPE
gujaf-68	355	2	hurtt	PERSON
gujaf-68	355	3	d.n.	GPE
gujaf-68	355	4	2014	DATE
gujaf-68	357	1	33	CARDINAL
gujaf-68	357	2	2	CARDINAL
gujaf-68	357	3	27-57	DATE
gujaf-68	358	1	cohen	PERSON
gujaf-68	358	2	j.r.	GPE
gujaf-68	358	3	krishnamoorthy	PERSON
gujaf-68	358	4	2014	DATE
gujaf-68	360	1	89	CARDINAL
gujaf-68	360	2	243	CARDINAL
gujaf-68	361	1	m., & pham	ORG
gujaf-68	361	2	t.	GPE
gujaf-68	361	3	2014	DATE
gujaf-68	363	1	29	CARDINAL
gujaf-68	363	2	6	CARDINAL
gujaf-68	363	3	490	CARDINAL
gujaf-68	363	4	n.m.	GPE
gujaf-68	363	5	2015	CARDINAL
gujaf-68	364	1	egyptian	NORP
gujaf-68	364	2	1-45	CARDINAL
gujaf-68	364	3	a.	PERSON
gujaf-68	364	4	2000	DATE
gujaf-68	366	1	london	GPE
gujaf-68	367	1	fodio	ORG
gujaf-68	367	2	m.i.	GPE
gujaf-68	367	3	oba	GPE
gujaf-68	367	4	v.c.	GPE
gujaf-68	367	5	olukoju	GPE
gujaf-68	367	6	a.b. & zik-rullahi	ORG
gujaf-68	367	7	a.a.	GPE
gujaf-68	367	8	2015	CARDINAL
gujaf-68	368	1	nigeria	GPE
gujaf-68	369	1	acta universitatis danubius	ORG
gujaf-68	369	2	11	CARDINAL
gujaf-68	369	3	3	CARDINAL
gujaf-68	369	4	j.r.	PERSON
gujaf-68	369	5	2004	DATE
gujaf-68	371	1	british	NORP
gujaf-68	371	2	36	CARDINAL
gujaf-68	371	3	4	CARDINAL
gujaf-68	371	4	345	CARDINAL
gujaf-68	372	1	m.	PERSON
gujaf-68	372	2	abdollahi, a. & niknam	ORG
gujaf-68	372	3	s.	PERSON
gujaf-68	372	4	2016	DATE
gujaf-68	373	1	tehran stock exchange	ORG
gujaf-68	374	1	1	CARDINAL
gujaf-68	374	2	1	CARDINAL
gujaf-68	374	3	3237	CARDINAL
gujaf-68	374	4	http://www.thecaq.org/reports-andhttp://ijnsmr.com/ gusau journal of accounting	ORG
gujaf-68	374	5	2	CARDINAL
gujaf-68	374	6	2, april	DATE
gujaf-68	374	7	2021 17	DATE
gujaf-68	374	8	a.n.	GPE
gujaf-68	374	9	putri	GPE
gujaf-68	374	10	n.k.	GPE
gujaf-68	374	11	t.	GPE
gujaf-68	374	12	2016	CARDINAL
gujaf-68	376	1	binus business review	ORG
gujaf-68	376	2	7(2	CARDINAL
gujaf-68	376	3	197	CARDINAL
gujaf-68	376	4	http://dx.doi.org/10.21512/bbr.v7i2.1685 hassan	PERSON
gujaf-68	376	5	y.m.	GPE
gujaf-68	376	6	2016	CARDINAL
gujaf-68	377	1	palestine	GPE
gujaf-68	378	1	journal of accounting	ORG
gujaf-68	378	2	6	CARDINAL
gujaf-68	378	3	1	CARDINAL
gujaf-68	378	4	13	CARDINAL
gujaf-68	378	5	hayes	PRODUCT
gujaf-68	378	6	r.m.	GPE
gujaf-68	378	7	2014	DATE
gujaf-68	379	1	donelson	ORG
gujaf-68	379	2	ege	ORG
gujaf-68	379	3	journal of accounting and economics	ORG
gujaf-68	379	4	58	DATE
gujaf-68	379	5	2-3	DATE
gujaf-68	379	6	231	CARDINAL
gujaf-68	379	7	w. e.	PERSON
gujaf-68	379	8	i.n.	GPE
gujaf-68	379	9	a.c.	GPE
gujaf-68	379	10	l.o.	GPE
gujaf-68	379	11	2013	DATE
gujaf-68	380	1	nigerian	NORP
gujaf-68	381	1	4(6	CARDINAL
gujaf-68	382	1	ilaboya	PERSON
gujaf-68	382	2	o. j. & christian	ORG
gujaf-68	382	3	i.	PERSON
gujaf-68	382	4	2014	DATE
gujaf-68	383	1	nigeria	GPE
gujaf-68	384	1	international journal of humanities	ORG
gujaf-68	384	2	4	CARDINAL
gujaf-68	384	3	13	CARDINAL
gujaf-68	384	4	november	DATE
gujaf-68	384	5	m.u.	GPE
gujaf-68	384	6	che-ahmad	PERSON
gujaf-68	384	7	a. & amran	ORG
gujaf-68	384	8	n.a.	GPE
gujaf-68	385	1	2016	CARDINAL
gujaf-68	386	1	nigeria	GPE
gujaf-68	387	1	international journal of economics	ORG
gujaf-68	387	2	6(s7	CARDINAL
gujaf-68	387	3	125	CARDINAL
gujaf-68	388	1	lehtinen	PERSON
gujaf-68	388	2	2013	DATE
gujaf-68	389	1	finnish	NORP
gujaf-68	390	1	aalto university school of business luikko	ORG
gujaf-68	390	2	a.	PERSON
gujaf-68	390	3	2017	CARDINAL
gujaf-68	392	1	n.	PERSON
gujaf-68	392	2	2016	DATE
gujaf-68	393	1	australia	GPE
gujaf-68	394	1	university of technology	ORG
gujaf-68	394	2	sydney madawaki	GPE
gujaf-68	394	3	a.	PERSON
gujaf-68	394	4	2014	DATE
gujaf-68	395	1	nigeria	GPE
gujaf-68	396	1	international journal of business and management	ORG
gujaf-68	396	2	7	CARDINAL
gujaf-68	396	3	3	CARDINAL
gujaf-68	396	4	152	CARDINAL
gujaf-68	397	1	w.h.	GPE
gujaf-68	397	2	m.c.	GPE
gujaf-68	397	3	1976	DATE
gujaf-68	399	1	p. k.	PERSON
gujaf-68	399	2	e. & ikhatua	ORG
gujaf-68	399	3	o. j.	PERSON
gujaf-68	399	4	2012	DATE
gujaf-68	400	1	nigerian	NORP
gujaf-68	401	1	3	CARDINAL
gujaf-68	401	2	4654	DATE
gujaf-68	402	1	moghaddam	GPE
gujaf-68	402	2	a.g.	GPE
gujaf-68	402	3	m., amani, n. & kakhki	ORG
gujaf-68	402	4	m.s.	GPE
gujaf-68	402	5	2014	DATE
gujaf-68	403	1	tehran stock exchange	ORG
gujaf-68	404	1	2	CARDINAL
gujaf-68	404	2	2	CARDINAL
gujaf-68	404	3	259	CARDINAL
gujaf-68	404	4	2015	CARDINAL
gujaf-68	405	1	nigerian	NORP
gujaf-68	406	1	othman yeop abdullah	PERSON
gujaf-68	406	2	graduate school of business	ORG
gujaf-68	406	3	universiti utara malaysia	PERSON
gujaf-68	406	4	m., & özden	ORG
gujaf-68	406	5	e.a.	GPE
gujaf-68	407	1	2018	DATE
gujaf-68	408	1	turkey	GPE
gujaf-68	409	1	34	CARDINAL
gujaf-68	409	2	2	CARDINAL
gujaf-68	409	3	j.o. & ogeidu	ORG
gujaf-68	409	4	k.o.	PERSON
gujaf-68	410	1	2013	DATE
gujaf-68	411	1	nigeria	GPE
gujaf-68	412	1	mediterranean journal	ORG
gujaf-68	412	2	social sciences	ORG
gujaf-68	412	3	4(3	CARDINAL
gujaf-68	412	4	389	CARDINAL
gujaf-68	413	1	http://dx.doi.org/10.21512/ gusau journal of accounting	ORG
gujaf-68	413	2	2	CARDINAL
gujaf-68	413	3	2, april	DATE
gujaf-68	413	4	2021 18	DATE
gujaf-68	413	5	iyoha	PERSON
gujaf-68	413	6	2015	CARDINAL
gujaf-68	414	1	nigeria	GPE
gujaf-68	415	1	ojeka, s.a.	PERSON
gujaf-68	415	2	iyoha	PERSON
gujaf-68	415	3	f.o.	ORG
gujaf-68	415	4	t.	GPE
gujaf-68	415	5	2015	CARDINAL
gujaf-68	416	1	nigeria	GPE
gujaf-68	417	1	mediterranean journal	ORG
gujaf-68	417	2	social sciences	ORG
gujaf-68	417	3	6	CARDINAL
gujaf-68	417	4	1	CARDINAL
gujaf-68	417	5	136	CARDINAL
gujaf-68	417	6	m. & kaseri	PERSON
gujaf-68	417	7	a.	PERSON
gujaf-68	417	8	2014	DATE
gujaf-68	419	1	european journal of business and	ORG
gujaf-68	419	2	3	CARDINAL
gujaf-68	419	3	243	CARDINAL
gujaf-68	419	4	255	CARDINAL
gujaf-68	419	5	d., & izedonmi	ORG
gujaf-68	419	6	f. i.	PERSON
gujaf-68	419	7	2012	DATE
gujaf-68	420	1	southern nigeria	LOC
gujaf-68	421	1	panggabean	NORP
gujaf-68	421	2	a.p.	GPE
gujaf-68	421	3	& yendrawati	DATE
gujaf-68	421	4	r.	PERSON
gujaf-68	421	5	2016	DATE
gujaf-68	423	1	ajie asian journal of innovation	ORG
gujaf-68	423	2	01	CARDINAL
gujaf-68	423	3	01	DATE
gujaf-68	423	4	48 61	DATE
gujaf-68	423	5	prasad	ORG
gujaf-68	423	6	s. (2017	ORG
gujaf-68	425	1	aubsp	ORG
gujaf-68	426	1	2	CARDINAL
gujaf-68	426	2	february 2017	DATE
gujaf-68	427	1	puasa	ORG
gujaf-68	427	2	s.	PERSON
gujaf-68	427	3	a.	PERSON
gujaf-68	427	4	2014	DATE
gujaf-68	428	1	malaysian	NORP
gujaf-68	429	1	middle-east journal of scientific research	ORG
gujaf-68	429	2	22	CARDINAL
gujaf-68	429	3	2	CARDINAL
gujaf-68	429	4	162	CARDINAL
gujaf-68	430	1	2011	DATE
gujaf-68	432	1	washington	GPE
gujaf-68	432	2	dc	GPE
gujaf-68	432	3	ram	ORG
gujaf-68	432	4	b.r.	GPE
gujaf-68	432	5	& hassan	PERSON
gujaf-68	432	6	a.n.	PERSON
gujaf-68	432	7	2017	CARDINAL
gujaf-68	433	1	malaysia	GPE
gujaf-68	434	1	imperial. journal of interdisciplinary research	ORG
gujaf-68	434	2	3	CARDINAL
gujaf-68	434	3	10	CARDINAL
gujaf-68	434	4	624-630	QUANTITY
gujaf-68	434	5	r., & evans	ORG
gujaf-68	434	6	j. (2017	ORG
gujaf-68	435	1	indonesian	NORP
gujaf-68	436	1	asian	NORP
gujaf-68	436	2	25	CARDINAL
gujaf-68	436	3	2	CARDINAL
gujaf-68	436	4	191	CARDINAL
gujaf-68	436	5	a.k. & akter	ORG
gujaf-68	436	6	s.	PERSON
gujaf-68	436	7	2013	DATE
gujaf-68	437	1	bangladesh	GPE
gujaf-68	438	1	jamar	PERSON
gujaf-68	438	2	11(2	CARDINAL
gujaf-68	439	1	z.	PERSON
gujaf-68	439	2	s.r.	GPE
gujaf-68	439	3	2017	CARDINAL
gujaf-68	440	1	malaysia	GPE
gujaf-68	441	1	asian journal of accounting	ORG
gujaf-68	441	2	8):137–150	CARDINAL
gujaf-68	441	3	sanyaolu	GPE
gujaf-68	441	4	o.a.	GPE
gujaf-68	441	5	iyoha	PERSON
gujaf-68	441	6	f.o.	GPE
gujaf-68	441	7	s.a.	PERSON
gujaf-68	441	8	2017	CARDINAL
gujaf-68	442	1	nigeria	GPE
gujaf-68	443	1	international journal of economics	ORG
gujaf-68	443	2	7	CARDINAL
gujaf-68	443	3	1	CARDINAL
gujaf-68	443	4	279	CARDINAL
gujaf-68	443	5	sec	ORG
gujaf-68	443	6	2015	CARDINAL
gujaf-68	445	1	17	CARDINAL
gujaf-68	445	2	240	CARDINAL
gujaf-68	445	3	33-9862	DATE
gujaf-68	445	4	34-75344	CARDINAL
gujaf-68	446	1	13-15	CARDINAL
gujaf-68	446	2	3235	CARDINAL
gujaf-68	446	3	t.	GPE
gujaf-68	446	4	2014	DATE
gujaf-68	447	1	sumatra-indonesia	GPE
gujaf-68	448	1	international journal in economics and business administration	ORG
gujaf-68	448	2	ii	ORG
gujaf-68	448	3	3	CARDINAL
gujaf-68	448	4	27	CARDINAL
gujaf-68	448	5	& marko	ORG
gujaf-68	448	6	2014	DATE
gujaf-68	450	1	croatian	NORP
gujaf-68	450	2	5	CARDINAL
gujaf-68	450	3	81-91	DATE
gujaf-68	451	1	gusau journal of accounting	ORG
gujaf-68	451	2	2	CARDINAL
gujaf-68	451	3	2, april	DATE
gujaf-68	451	4	2021	CARDINAL
gujaf-68	451	5	19	CARDINAL
gujaf-68	451	6	a. & hay	ORG
gujaf-68	451	7	d.c.	GPE
gujaf-68	451	8	2013	DATE
gujaf-68	453	1	21(1	CARDINAL
gujaf-68	453	2	32	CARDINAL
gujaf-68	454	1	2012-0024	DATE
gujaf-68	454	2	k.a.	GPE
gujaf-68	454	3	fagbemi	GPE
gujaf-68	454	4	t.o. & oyeniyi	ORG
gujaf-68	454	5	k.k.	PERSON
gujaf-68	454	6	2015	CARDINAL
gujaf-68	455	1	nigerian	NORP
gujaf-68	456	1	journal of agricultural economics	ORG
gujaf-68	456	2	1(1):18	CARDINAL
gujaf-68	456	3	29	CARDINAL
gujaf-68	456	4	o.a.	GPE
gujaf-68	456	5	yusuf	PERSON
gujaf-68	456	6	m.j. & dania	ORG
gujaf-68	456	7	i.s.	GPE
gujaf-68	456	8	2015	CARDINAL
gujaf-68	457	1	nigeria	GPE
gujaf-68	458	1	research journal of finance	ORG
gujaf-68	458	2	6	CARDINAL
gujaf-68	458	3	12	CARDINAL
gujaf-68	458	4	107	CARDINAL
gujaf-68	459	1	gusau journal of accounting	ORG
gujaf-68	459	2	2	CARDINAL
gujaf-68	459	3	2, april	DATE
gujaf-68	459	4	2021 20	DATE