id	sid	eid	entity	type
gujaf-69	1	1	gusau journal of accounting	ORG
gujaf-69	1	2	2	CARDINAL
gujaf-69	1	3	2, april	DATE
gujaf-69	1	4	2021	CARDINAL
gujaf-69	1	5	1	CARDINAL
gujaf-69	1	6	2	CARDINAL
gujaf-69	1	7	2 april	DATE
gujaf-69	1	8	2021	CARDINAL
gujaf-69	1	9	2756-665x	CARDINAL
gujaf-69	1	10	social sciences	ORG
gujaf-69	1	11	federal university gusau	ORG
gujaf-69	1	12	zamfara state	GPE
gujaf-69	1	13	nigeria gusau journal of accounting	ORG
gujaf-69	1	14	2	CARDINAL
gujaf-69	1	15	2, april	DATE
gujaf-69	1	16	2021 2	DATE
gujaf-69	1	17	yola metropolis	ORG
gujaf-69	1	18	adamawa	ORG
gujaf-69	1	19	manu donga phd department of economics modibbo adama university of technology yola	ORG
gujaf-69	1	20	adamawa state	ORG
gujaf-69	2	1	bello department of economics federal university gusau	ORG
gujaf-69	2	2	e-mail-ismailbello0364@gmail.com	ORG
gujaf-69	2	3	yola metropolis	ORG
gujaf-69	2	4	adamawa state	ORG
gujaf-69	3	1	373	CARDINAL
gujaf-69	3	2	five	CARDINAL
gujaf-69	3	3	325	CARDINAL
gujaf-69	4	1	2019 to 2020	DATE
gujaf-69	5	1	yola metropolis	ORG
gujaf-69	5	2	adamawa	ORG
gujaf-69	8	1	yola	ORG
gujaf-69	8	2	0.433	CARDINAL
gujaf-69	9	1	one	CARDINAL
gujaf-69	9	2	yola	ORG
gujaf-69	9	3	0.454	CARDINAL
gujaf-69	10	1	yola	ORG
gujaf-69	10	2	yola	ORG
gujaf-69	11	1	one	CARDINAL
gujaf-69	11	2	yola	ORG
gujaf-69	12	1	1 per cent	MONEY
gujaf-69	14	1	adamawa	GPE
gujaf-69	14	2	nigeria	GPE
gujaf-69	15	1	yola	ORG
gujaf-69	15	2	1	CARDINAL
gujaf-69	17	1	2009	DATE
gujaf-69	18	1	accordin	PERSON
gujaf-69	19	1	two	CARDINAL
gujaf-69	19	2	2009	DATE
gujaf-69	20	1	the world bank	ORG
gujaf-69	20	2	nigeria	GPE
gujaf-69	20	3	africa	LOC
gujaf-69	21	1	2006	DATE
gujaf-69	21	2	new gusau journal of accounting	ORG
gujaf-69	21	3	2	CARDINAL
gujaf-69	21	4	2, april	DATE
gujaf-69	21	5	2021 3	DATE
gujaf-69	25	1	ayodele	PERSON
gujaf-69	25	2	2014	DATE
gujaf-69	26	1	2014	DATE
gujaf-69	26	2	un	ORG
gujaf-69	27	1	nigeria	GPE
gujaf-69	28	1	adamawa state government	ORG
gujaf-69	28	2	yola	ORG
gujaf-69	31	1	oginni	ORG
gujaf-69	31	2	el-maude	GPE
gujaf-69	31	3	mohammed	PERSON
gujaf-69	31	4	michael	PERSON
gujaf-69	31	5	2013	DATE
gujaf-69	33	1	joan	PERSON
gujaf-69	33	2	2018	DATE
gujaf-69	33	3	nairobi county	GPE
gujaf-69	35	1	chi-square	PERSON
gujaf-69	35	2	friedman	ORG
gujaf-69	35	3	kendall	ORG
gujaf-69	36	1	yola metropolis	ORG
gujaf-69	38	1	model).hence	PERSON
gujaf-69	38	2	yola metropolis	ORG
gujaf-69	38	3	adamawa	ORG
gujaf-69	39	1	yola metropolis.	ORG
gujaf-69	40	1	2	CARDINAL
gujaf-69	40	2	two	CARDINAL
gujaf-69	40	3	2010:5	CARDINAL
gujaf-69	41	1	nigerian	NORP
gujaf-69	41	2	nigeria	GPE
gujaf-69	43	1	gusau journal of accounting	ORG
gujaf-69	43	2	2	CARDINAL
gujaf-69	43	3	2, april	DATE
gujaf-69	43	4	2021 4	DATE
gujaf-69	43	5	igudia	ORG
gujaf-69	43	6	2016	DATE
gujaf-69	44	1	kulkarni	PERSON
gujaf-69	44	2	2004	DATE
gujaf-69	46	1	2012,olanipekun	CARDINAL
gujaf-69	46	2	2013	DATE
gujaf-69	46	3	nigeria	GPE
gujaf-69	47	1	1989	DATE
gujaf-69	47	2	fred davis	PERSON
gujaf-69	49	1	two	CARDINAL
gujaf-69	50	1	davis	ORG
gujaf-69	50	2	1989	DATE
gujaf-69	63	1	ojokuku	PERSON
gujaf-69	63	2	2012	DATE
gujaf-69	63	3	yola metropolis	ORG
gujaf-69	64	1	2017	CARDINAL
gujaf-69	64	2	lagos state	GPE
gujaf-69	64	3	nigeria	GPE
gujaf-69	65	1	2015	CARDINAL
gujaf-69	65	2	lagos	GPE
gujaf-69	65	3	ibadan metropolis	ORG
gujaf-69	65	4	nigeria	GPE
gujaf-69	66	1	200	CARDINAL
gujaf-69	66	2	lagos	GPE
gujaf-69	66	3	ibadan metropolis	ORG
gujaf-69	68	1	gusau journal of accounting	ORG
gujaf-69	68	2	2	CARDINAL
gujaf-69	68	3	2, april	DATE
gujaf-69	68	4	2021 5	DATE
gujaf-69	68	5	el-maude	GPE
gujaf-69	68	6	mohammed	PERSON
gujaf-69	68	7	michael	PERSON
gujaf-69	68	8	2013	DATE
gujaf-69	70	1	2013	DATE
gujaf-69	70	2	nigeria	GPE
gujaf-69	72	1	joan	PERSON
gujaf-69	72	2	2018	DATE
gujaf-69	73	1	kenya	GPE
gujaf-69	74	1	kenya	GPE
gujaf-69	75	1	3	CARDINAL
gujaf-69	75	2	yola	ORG
gujaf-69	75	3	two	CARDINAL
gujaf-69	75	4	yola	ORG
gujaf-69	75	5	north	PRODUCT
gujaf-69	75	6	yola south	ORG
gujaf-69	75	7	adamawa	GPE
gujaf-69	75	8	nigeria	GPE
gujaf-69	76	1	yola	ORG
gujaf-69	77	1	yola metropolis	ORG
gujaf-69	77	2	adamawa	GPE
gujaf-69	78	1	yola	ORG
gujaf-69	78	2	adamawa	GPE
gujaf-69	78	3	nigeria	GPE
gujaf-69	79	1	336,648	CARDINAL
gujaf-69	79	2	2006	DATE
gujaf-69	80	1	yola	ORG
gujaf-69	80	2	two	CARDINAL
gujaf-69	80	3	yola north	ORG
gujaf-69	80	4	yola south	ORG
gujaf-69	81	1	yola	ORG
gujaf-69	81	2	north	PRODUCT
gujaf-69	82	1	yola	ORG
gujaf-69	85	1	five	CARDINAL
gujaf-69	85	2	5	CARDINAL
gujaf-69	85	3	4=	CARDINAL
gujaf-69	85	4	3	CARDINAL
gujaf-69	85	5	1	CARDINAL
gujaf-69	86	1	staff(sales attendant & owners	ORG
gujaf-69	86	2	san-hussain	GPE
gujaf-69	86	3	adda manga	PERSON
gujaf-69	86	4	yakubu shopping plaza	ORG
gujaf-69	86	5	top-10 plaza	LOC
gujaf-69	86	6	yola metropolis	ORG
gujaf-69	86	7	adamawa	ORG
gujaf-69	87	1	san hussein	GPE
gujaf-69	87	2	1820	DATE
gujaf-69	87	3	adda manga	PERSON
gujaf-69	87	4	486	CARDINAL
gujaf-69	87	5	yakubu shopping 850	ORG
gujaf-69	87	6	550	CARDINAL
gujaf-69	87	7	289	CARDINAL
gujaf-69	87	8	450	CARDINAL
gujaf-69	87	9	756	CARDINAL
gujaf-69	88	1	182	CARDINAL
gujaf-69	88	2	5383	DATE
gujaf-69	88	3	yola	ORG
gujaf-69	88	4	adamawa	ORG
gujaf-69	89	1	staff(sales	ORG
gujaf-69	90	1	1967	DATE
gujaf-69	91	1	2	CARDINAL
gujaf-69	92	1	95%	PERCENT
gujaf-69	92	2	5%	PERCENT
gujaf-69	93	1	2	CARDINAL
gujaf-69	95	1	5383/	CARDINAL
gujaf-69	95	2	1+5383(0.05	CARDINAL
gujaf-69	95	3	2	CARDINAL
gujaf-69	95	4	373	CARDINAL
gujaf-69	97	1	https://en.wikipedia.org/wiki/benue_river gusau journal of accounting	ORG
gujaf-69	97	2	2	CARDINAL
gujaf-69	97	3	2, april	DATE
gujaf-69	97	4	2021 6	CARDINAL
gujaf-69	100	1	…………………………………………	PRODUCT
gujaf-69	100	2	1	CARDINAL
gujaf-69	101	1	2	CARDINAL
gujaf-69	106	1	pri	ORG
gujaf-69	106	2	slv	ORG
gujaf-69	107	1	mbk	ORG
gujaf-69	107	2	chlg	PERSON
gujaf-69	108	1	pri	ORG
gujaf-69	108	2	slv	ORG
gujaf-69	108	3	mbk = mobile banking	ORG
gujaf-69	108	4	4	CARDINAL
gujaf-69	108	5	4.1	CARDINAL
gujaf-69	108	6	2006	DATE
gujaf-69	110	1	1.5	CARDINAL
gujaf-69	111	1	1.372	CARDINAL
gujaf-69	111	2	0.102	CARDINAL
gujaf-69	111	3	less than 1.5	CARDINAL
gujaf-69	112	1	46.34	CARDINAL
gujaf-69	112	2	less than 50	CARDINAL
gujaf-69	112	3	zainudin	PERSON
gujaf-69	112	4	2012	DATE
gujaf-69	113	1	-1.0	ORG
gujaf-69	113	2	1.0	CARDINAL
gujaf-69	113	3	apendix1	ORG
gujaf-69	116	1	4.2	CARDINAL
gujaf-69	117	1	yola	ORG
gujaf-69	117	2	metropolis	PERSON
gujaf-69	118	1	six	CARDINAL
gujaf-69	118	2	6	CARDINAL
gujaf-69	118	3	six	CARDINAL
gujaf-69	118	4	6	CARDINAL
gujaf-69	118	5	five	CARDINAL
gujaf-69	118	6	5	CARDINAL
gujaf-69	118	7	five	CARDINAL
gujaf-69	118	8	5	CARDINAL
gujaf-69	118	9	chl	ORG
gujaf-69	119	1	4.1	CARDINAL
gujaf-69	119	2	appendix 1	PRODUCT
gujaf-69	119	3	4.2	CARDINAL
gujaf-69	120	1	gusau journal of accounting	ORG
gujaf-69	120	2	2	CARDINAL
gujaf-69	120	3	2, april	DATE
gujaf-69	120	4	2021 7	DATE
gujaf-69	120	5	higher than 0.5	CARDINAL
gujaf-69	122	1	1	CARDINAL
gujaf-69	122	2	cfa	ORG
gujaf-69	122	3	gfi agfi cfi tli nfi chisq	PERSON
gujaf-69	122	4	0.047	CARDINAL
gujaf-69	122	5	0.991	MONEY
gujaf-69	122	6	0.999 2.352	MONEY
gujaf-69	122	7	0.712	CARDINAL
gujaf-69	122	8	0.050 0.941 0.917	MONEY
gujaf-69	122	9	0.910	MONEY
gujaf-69	122	10	3.651	MONEY
gujaf-69	122	11	0.720	CARDINAL
gujaf-69	122	12	0.051 0.959 0.907	MONEY
gujaf-69	122	13	0.989	MONEY
gujaf-69	122	14	2.302	MONEY
gujaf-69	123	1	772	CARDINAL
gujaf-69	123	2	0.064	CARDINAL
gujaf-69	123	3	2021	CARDINAL
gujaf-69	123	4	1	CARDINAL
gujaf-69	123	5	cfa	ORG
gujaf-69	124	1	four	CARDINAL
gujaf-69	125	1	tucker	PERSON
gujaf-69	125	2	normed	ORG
gujaf-69	126	1	mbk	ORG
gujaf-69	126	2	chl	PERSON
gujaf-69	126	3	0.712	CARDINAL
gujaf-69	126	4	0.720	DATE
gujaf-69	126	5	0.772	CARDINAL
gujaf-69	126	6	0.770	CARDINAL
gujaf-69	127	1	0.7	CARDINAL
gujaf-69	128	1	4.5	CARDINAL
gujaf-69	128	2	pos(0.050	ORG
gujaf-69	128	3	mbk	ORG
gujaf-69	128	4	0.051),chl(0.064	CARDINAL
gujaf-69	129	1	mbk chl	PERSON
gujaf-69	129	2	0.991	CARDINAL
gujaf-69	129	3	0.941	CARDINAL
gujaf-69	129	4	0.959	CARDINAL
gujaf-69	129	5	0.987	CARDINAL
gujaf-69	130	1	0.942	CARDINAL
gujaf-69	130	2	0.917	CARDINAL
gujaf-69	130	3	0.907	CARDINAL
gujaf-69	131	1	0.966	CARDINAL
gujaf-69	131	2	0.932	CARDINAL
gujaf-69	131	3	0.902	CARDINAL
gujaf-69	131	4	0.911	CARDINAL
gujaf-69	132	1	0.968	CARDINAL
gujaf-69	132	2	0.910	CARDINAL
gujaf-69	132	3	0.994	CARDINAL
gujaf-69	132	4	0.948	CARDINAL
gujaf-69	133	1	0.999	CARDINAL
gujaf-69	133	2	0.913	CARDINAL
gujaf-69	133	3	0.989	CARDINAL
gujaf-69	133	4	0.919	CARDINAL
gujaf-69	134	1	4.1	CARDINAL
gujaf-69	135	1	2.352	CARDINAL
gujaf-69	135	2	3.651	CARDINAL
gujaf-69	135	3	2.302	CARDINAL
gujaf-69	135	4	2.569	CARDINAL
gujaf-69	136	1	4.3	CARDINAL
gujaf-69	136	2	yola metropolis	ORG
gujaf-69	136	3	adamawa	ORG
gujaf-69	137	1	amos	PERSON
gujaf-69	137	2	4.1	CARDINAL
gujaf-69	138	1	365.1671	CARDINAL
gujaf-69	138	2	128	CARDINAL
gujaf-69	138	3	2	CARDINAL
gujaf-69	139	1	2.157	CARDINAL
gujaf-69	139	2	.000	CARDINAL
gujaf-69	139	3	.872	DATE
gujaf-69	139	4	.912	CARDINAL
gujaf-69	140	1	2010	DATE
gujaf-69	140	2	3	CARDINAL
gujaf-69	142	1	h01,2,3	CARDINAL
gujaf-69	144	1	gusau journal of accounting	ORG
gujaf-69	144	2	2	CARDINAL
gujaf-69	144	3	2, april	DATE
gujaf-69	144	4	2021 8	DATE
gujaf-69	144	5	1	CARDINAL
gujaf-69	144	6	yola metropolis	ORG
gujaf-69	144	7	1	CARDINAL
gujaf-69	144	8	first	ORDINAL
gujaf-69	144	9	second	ORDINAL
gujaf-69	145	1	cfa	ORG
gujaf-69	146	1	0.50	CARDINAL
gujaf-69	146	2	ave>0.50	ORG
gujaf-69	147	1	0.50	CARDINAL
gujaf-69	147	2	4.10	CARDINAL
gujaf-69	148	1	6	CARDINAL
gujaf-69	148	2	first	ORDINAL
gujaf-69	148	3	cfa	ORG
gujaf-69	148	4	5	CARDINAL
gujaf-69	148	5	mbk	ORG
gujaf-69	148	6	6	CARDINAL
gujaf-69	148	7	first	ORDINAL
gujaf-69	148	8	cfa 1 item	ORG
gujaf-69	148	9	5	CARDINAL
gujaf-69	149	1	chl	ORG
gujaf-69	149	2	5	CARDINAL
gujaf-69	149	3	first	ORDINAL
gujaf-69	149	4	cfa 1 item	ORG
gujaf-69	149	5	4	CARDINAL
gujaf-69	150	1	5	CARDINAL
gujaf-69	150	2	first	ORDINAL
gujaf-69	150	3	cfa 1 item	ORG
gujaf-69	150	4	4	CARDINAL
gujaf-69	150	5	gusau journal of accounting	ORG
gujaf-69	150	6	2	CARDINAL
gujaf-69	150	7	2, april	DATE
gujaf-69	150	8	2021	CARDINAL
gujaf-69	151	1	2	CARDINAL
gujaf-69	151	2	s.e cr p-valu	FAC
gujaf-69	151	3	1.684 0.001	MONEY
gujaf-69	151	4	.454	CARDINAL
gujaf-69	151	5	4.165	CARDINAL
gujaf-69	152	1	0.001	CARDINAL
gujaf-69	152	2	2021	CARDINAL
gujaf-69	152	3	mbk	ORG
gujaf-69	152	4	chl	PERSON
gujaf-69	153	1	2	CARDINAL
gujaf-69	153	2	yola metropolis	ORG
gujaf-69	153	3	adamawa	ORG
gujaf-69	154	1	chl	PERSON
gujaf-69	156	1	one	CARDINAL
gujaf-69	156	2	yola	ORG
gujaf-69	156	3	0.433	CARDINAL
gujaf-69	157	1	one	CARDINAL
gujaf-69	157	2	yola	ORG
gujaf-69	157	3	0.454	CARDINAL
gujaf-69	158	1	yola	ORG
gujaf-69	158	2	yola	ORG
gujaf-69	159	1	one	CARDINAL
gujaf-69	159	2	yola	ORG
gujaf-69	160	1	1 per cent	MONEY
gujaf-69	160	2	0.001	CARDINAL
gujaf-69	160	3	0.001	CARDINAL
gujaf-69	161	1	2015	CARDINAL
gujaf-69	161	2	lagos	GPE
gujaf-69	161	3	ibadan metropolis	ORG
gujaf-69	161	4	nigeria	GPE
gujaf-69	163	1	davidson (2015	ORG
gujaf-69	163	2	nigeria	GPE
gujaf-69	166	1	joan	PERSON
gujaf-69	166	2	2018	DATE
gujaf-69	166	3	nairobi county	GPE
gujaf-69	166	4	nairobi	GPE
gujaf-69	167	1	yola gusau journal of accounting	ORG
gujaf-69	167	2	2	CARDINAL
gujaf-69	167	3	2, april	DATE
gujaf-69	167	4	2021 10 metropolis	QUANTITY
gujaf-69	168	1	yola metropolis	ORG
gujaf-69	168	2	adamawa	ORG
gujaf-69	169	1	yola metropolis	ORG
gujaf-69	169	2	adamawa	ORG
gujaf-69	171	1	5	CARDINAL
gujaf-69	171	2	yola	ORG
gujaf-69	171	3	adamawa	GPE
gujaf-69	171	4	nigeria	GPE
gujaf-69	172	1	yola	ORG
gujaf-69	173	1	yola	ORG
gujaf-69	173	2	adamawa	ORG
gujaf-69	174	1	yola metropolis	ORG
gujaf-69	174	2	adamawa	ORG
gujaf-69	175	1	yola metropolis	ORG
gujaf-69	175	2	adamawa state	ORG
gujaf-69	175	3	nigeria	GPE
gujaf-69	177	1	i.	PERSON
gujaf-69	177	2	adamawa state	ORG
gujaf-69	177	3	nigeria	GPE
gujaf-69	179	1	cbn	ORG
gujaf-69	179	2	glo	ORG
gujaf-69	179	3	9mobile airtel	QUANTITY
gujaf-69	179	4	yola metropolis	ORG
gujaf-69	179	5	adamawa state	ORG
gujaf-69	179	6	nigeria	GPE
gujaf-69	180	1	cbn	ORG
gujaf-69	180	2	ncc	GPE
gujaf-69	180	3	yola metropolis.	ORG
gujaf-69	183	1	yola metropolis.	ORG
gujaf-69	184	1	yola metropolis	ORG
gujaf-69	184	2	adamawa	ORG
gujaf-69	185	1	2013	DATE
gujaf-69	186	1	nigeria	GPE
gujaf-69	187	1	african journal of business management	ORG
gujaf-69	187	2	7(28	DATE
gujaf-69	187	3	2801-2806	CARDINAL
gujaf-69	187	4	2	CARDINAL
gujaf-69	187	5	2, april	DATE
gujaf-69	187	6	2021 11	DATE
gujaf-69	187	7	akerejola	GPE
gujaf-69	187	8	w. o	PERSON
gujaf-69	187	9	2017	CARDINAL
gujaf-69	188	1	lagos state	GPE
gujaf-69	188	2	nigeria	GPE
gujaf-69	189	1	ph.d	NORP
gujaf-69	189	2	the department of business administration	ORG
gujaf-69	189	3	babcock university	ORG
gujaf-69	189	4	ogun state	GPE
gujaf-69	189	5	nigeria	NORP
gujaf-69	189	6	2010	DATE
gujaf-69	190	1	nigeria	GPE
gujaf-69	190	2	99 million	CARDINAL
gujaf-69	190	3	10	CARDINAL
gujaf-69	190	4	15-512	CARDINAL
gujaf-69	190	5	c.k.	GPE
gujaf-69	191	1	2009	DATE
gujaf-69	193	1	mckay educational series	PERSON
gujaf-69	193	2	649	CARDINAL
gujaf-69	194	1	ayodele	PERSON
gujaf-69	194	2	t. d.	NORP
gujaf-69	194	3	2014	DATE
gujaf-69	195	1	nigeria	GPE
gujaf-69	195	2	india	GPE
gujaf-69	195	3	8(69	DATE
gujaf-69	195	4	22912-22915	DATE
gujaf-69	195	5	t.d.	PERSON
gujaf-69	196	1	2015).nigerian	CARDINAL
gujaf-69	197	1	2231-6868	CARDINAL
gujaf-69	198	1	baddeley	ORG
gujaf-69	198	2	m. (	PERSON
gujaf-69	198	3	2004	DATE
gujaf-69	199	1	5(7	CARDINAL
gujaf-69	199	2	239	CARDINAL
gujaf-69	200	1	becker	PERSON
gujaf-69	200	2	l.	PERSON
gujaf-69	200	3	hussein w.	PERSON
gujaf-69	200	4	kotsuji y.	PERSON
gujaf-69	200	5	2008	DATE
gujaf-69	201	1	nigeria financial services cluster	ORG
gujaf-69	201	2	1	CARDINAL
gujaf-69	201	3	2005	DATE
gujaf-69	202	1	nigeria	GPE
gujaf-69	203	1	central bank of nigeria bullion	ORG
gujaf-69	204	1	29(1	CARDINAL
gujaf-69	204	2	davidson, a.	ORG
gujaf-69	204	3	2015	CARDINAL
gujaf-69	205	1	nigeria.seminar	DATE
gujaf-69	206	1	department of computer science	ORG
gujaf-69	207	1	nigeria	GPE
gujaf-69	208	1	international journal of academic research	ORG
gujaf-69	209	1	igudia	GPE
gujaf-69	209	2	p.o.	GPE
gujaf-69	209	3	2016	CARDINAL
gujaf-69	209	4	nigeria	GPE
gujaf-69	209	5	lap lambert academic publishing	ORG
gujaf-69	209	6	germany	GPE
gujaf-69	210	1	quarterly, 319340	DATE
gujaf-69	211	1	joan,.w.m.(2018	PERSON
gujaf-69	212	1	nairobi county	GPE
gujaf-69	213	1	international journal of economics	ORG
gujaf-69	213	2	2(4	CARDINAL
gujaf-69	213	3	445-486 khan	QUANTITY
gujaf-69	213	4	a.r.	GPE
gujaf-69	213	5	karim	GPE
gujaf-69	213	6	m. (	PERSON
gujaf-69	213	7	2010	DATE
gujaf-69	214	1	pp.17 kurkarni	PERSON
gujaf-69	214	2	a.t.	PERSON
gujaf-69	214	3	2004	DATE
gujaf-69	216	1	9th	ORDINAL
gujaf-69	216	2	abuja	GPE
gujaf-69	217	1	liao, z. & cheung	ORG
gujaf-69	217	2	m.t.	GPE
gujaf-69	217	3	2002	DATE
gujaf-69	218	1	39	CARDINAL
gujaf-69	218	2	4	CARDINAL
gujaf-69	218	3	283	CARDINAL
gujaf-69	218	4	295	CARDINAL
gujaf-69	219	1	nnaka	PERSON
gujaf-69	219	2	2009	DATE
gujaf-69	220	1	nigeria	GPE
gujaf-69	220	2	monthly	DATE
gujaf-69	220	3	international journal of economics	ORG
gujaf-69	220	4	4(8	CARDINAL
gujaf-69	220	5	25	CARDINAL
gujaf-69	221	1	oginni s.o	PERSON
gujaf-69	221	2	el-maude j. g	PERSON
gujaf-69	221	3	mohammed	PERSON
gujaf-69	221	4	michael e	PERSON
gujaf-69	221	5	2013	DATE
gujaf-69	222	1	nigeria	GPE
gujaf-69	223	1	international journal of scientific engineering and technology	ORG
gujaf-69	223	2	2(9	CARDINAL
gujaf-69	223	3	913	CARDINAL
gujaf-69	223	4	nigerian	NORP
gujaf-69	225	1	3	CARDINAL
gujaf-69	226	1	oladayo	PERSON
gujaf-69	226	2	t.,& oluwatosin	ORG
gujaf-69	226	3	a.	PERSON
gujaf-69	226	4	2014	DATE
gujaf-69	227	1	south west nigeria	GPE
gujaf-69	228	1	nigerian tribune	ORG
gujaf-69	228	2	ibadan	GPE
gujaf-69	230	1	gusau journal of accounting	ORG
gujaf-69	230	2	2	CARDINAL
gujaf-69	230	3	2, april	DATE
gujaf-69	230	4	2021 12	DATE
gujaf-69	230	5	w.d, brimah	GPE
gujaf-69	230	6	a.n & ajagbe	ORG
gujaf-69	230	7	s.t	PERSON
gujaf-69	230	8	2013).role	CARDINAL
gujaf-69	230	9	guaranty trust bank plc	ORG
gujaf-69	230	10	nigeria	GPE
gujaf-69	231	1	international journal of business	ORG
gujaf-69	231	2	sciences.3(4	PERSON
gujaf-69	231	3	3644	DATE
gujaf-69	232	1	patrick	ORG
gujaf-69	232	2	o.i.	GPE
gujaf-69	233	1	smes	ORG
gujaf-69	233	2	nigeria	GPE
gujaf-69	234	1	european	NORP
gujaf-69	234	2	1857	DATE
gujaf-69	234	3	7881	DATE
gujaf-69	234	4	tiwari	PERSON
gujaf-69	234	5	buse s	PERSON
gujaf-69	234	6	2006	DATE
gujaf-69	235	1	'06, july 8 – 13	DATE
gujaf-69	235	2	istanbul	GPE
gujaf-69	236	1	1935-1946	DATE
gujaf-69	237	1	gusau journal of accounting	ORG
gujaf-69	237	2	2	CARDINAL
gujaf-69	237	3	2, april	DATE
gujaf-69	237	4	2021 13	DATE