id	sid	eid	entity	type
gujaf-70	1	1	gusau journal of accounting	ORG
gujaf-70	1	2	2	CARDINAL
gujaf-70	1	3	2, april	DATE
gujaf-70	1	4	2021	CARDINAL
gujaf-70	1	5	1	CARDINAL
gujaf-70	1	6	2	CARDINAL
gujaf-70	1	7	2 april	DATE
gujaf-70	1	8	2021	CARDINAL
gujaf-70	1	9	2756-665x	CARDINAL
gujaf-70	1	10	social sciences	ORG
gujaf-70	1	11	federal university gusau	ORG
gujaf-70	1	12	zamfara state	GPE
gujaf-70	1	13	nigeria gusau journal of accounting	ORG
gujaf-70	1	14	2	CARDINAL
gujaf-70	1	15	2, april	DATE
gujaf-70	1	16	2021 2	DATE
gujaf-70	1	17	nigeria	GPE
gujaf-70	1	18	aishat salawudeen department of accounting faculty	ORG
gujaf-70	1	19	university of abuja	ORG
gujaf-70	1	20	nigeria	GPE
gujaf-70	3	1	abdullateef ibrahim department	PERSON
gujaf-70	3	2	university of abuja	ORG
gujaf-70	3	3	nigeria	GPE
gujaf-70	3	4	nigeria	GPE
gujaf-70	4	1	sixty-three	CARDINAL
gujaf-70	4	2	the nigerian stock exchange	ORG
gujaf-70	4	3	between 2008 and 2019	DATE
gujaf-70	5	1	fifty-one	CARDINAL
gujaf-70	11	1	nigeria	GPE
gujaf-70	14	1	1	CARDINAL
gujaf-70	16	1	tahir & raja	ORG
gujaf-70	16	2	2014	DATE
gujaf-70	19	1	sarwar	PERSON
gujaf-70	19	2	salman	PERSON
gujaf-70	19	3	2013	DATE
gujaf-70	20	1	yustisiana	PERSON
gujaf-70	20	2	2017	CARDINAL
gujaf-70	20	3	one	CARDINAL
gujaf-70	23	1	zafar et al	PERSON
gujaf-70	23	2	2012	DATE
gujaf-70	23	3	bawa, 2013	ORG
gujaf-70	24	1	ponsian et al.	PERSON
gujaf-70	24	2	2015	CARDINAL
gujaf-70	24	3	zakaria et al.	PERSON
gujaf-70	24	4	2012	DATE
gujaf-70	25	1	ponsian et al.	PERSON
gujaf-70	25	2	mailto:ayizworld@gmail.com mailto:ibrahim.abdullateef@uniabuja.edu.ng	ORG
gujaf-70	25	3	2	CARDINAL
gujaf-70	25	4	2, april	DATE
gujaf-70	25	5	2021 3	DATE
gujaf-70	28	1	zakaria et al.	PERSON
gujaf-70	28	2	2012	DATE
gujaf-70	30	1	gejalakshmi	PERSON
gujaf-70	30	2	ponsian et al.	PERSON
gujaf-70	30	3	2015	CARDINAL
gujaf-70	30	4	sharif et al.	PERSON
gujaf-70	30	5	2015	CARDINAL
gujaf-70	30	6	2014	DATE
gujaf-70	30	7	hassan et al.	PERSON
gujaf-70	30	8	2013	DATE
gujaf-70	31	1	selvaratnam	GPE
gujaf-70	31	2	2016	DATE
gujaf-70	31	3	2006	DATE
gujaf-70	32	1	nigeria	GPE
gujaf-70	32	2	walsh	ORG
gujaf-70	32	3	2014	DATE
gujaf-70	34	1	nigeria	GPE
gujaf-70	35	1	nigerian	NORP
gujaf-70	36	1	nigeria	GPE
gujaf-70	36	2	two	CARDINAL
gujaf-70	38	1	first	ORDINAL
gujaf-70	38	2	nigeria	GPE
gujaf-70	39	1	second	ORDINAL
gujaf-70	41	1	2.1	CARDINAL
gujaf-70	41	2	mensah	PERSON
gujaf-70	41	3	2015	DATE
gujaf-70	41	4	kapoor	PERSON
gujaf-70	41	5	2009	DATE
gujaf-70	41	6	asquith	PERSON
gujaf-70	41	7	mullins	PERSON
gujaf-70	41	8	1983	DATE
gujaf-70	42	1	ponsian et al.	PERSON
gujaf-70	42	2	2015	CARDINAL
gujaf-70	42	3	2008	DATE
gujaf-70	44	1	selvaratnam	GPE
gujaf-70	44	2	2016	DATE
gujaf-70	44	3	2006	DATE
gujaf-70	45	1	2014	DATE
gujaf-70	45	2	hassan et al.	PERSON
gujaf-70	45	3	2013	DATE
gujaf-70	45	4	gusau journal of accounting	ORG
gujaf-70	45	5	2	CARDINAL
gujaf-70	45	6	2, april	DATE
gujaf-70	45	7	2021 4	DATE
gujaf-70	46	1	mensah	PERSON
gujaf-70	46	2	2015	DATE
gujaf-70	46	3	ali et al.	PERSON
gujaf-70	46	4	2008	DATE
gujaf-70	46	5	akani	NORP
gujaf-70	46	6	2016	DATE
gujaf-70	48	1	2016	CARDINAL
gujaf-70	48	2	2015	CARDINAL
gujaf-70	49	1	emmanuel's	PERSON
gujaf-70	49	2	2016	DATE
gujaf-70	50	1	oliver et al	PERSON
gujaf-70	50	2	2016	CARDINAL
gujaf-70	51	1	nigeria	GPE
gujaf-70	52	1	nigeria	GPE
gujaf-70	57	1	ho	PERSON
gujaf-70	57	2	2019	DATE
gujaf-70	57	3	nigeria	GPE
gujaf-70	57	4	sixty-three	CARDINAL
gujaf-70	57	5	the nigerian stock exchange	ORG
gujaf-70	57	6	between 2008 and 2018	DATE
gujaf-70	58	1	fifty-one	CARDINAL
gujaf-70	58	2	annual	DATE
gujaf-70	58	3	eleven years	DATE
gujaf-70	58	4	2008	DATE
gujaf-70	58	5	2018	DATE
gujaf-70	60	1	1%	PERCENT
gujaf-70	61	1	gejalakshmi	PERSON
gujaf-70	61	2	2015	CARDINAL
gujaf-70	61	3	india	GPE
gujaf-70	62	1	13	CARDINAL
gujaf-70	62	2	the indian stock exchange	ORG
gujaf-70	63	1	annual	DATE
gujaf-70	66	1	ponsian et al.	PERSON
gujaf-70	66	2	2015	CARDINAL
gujaf-70	66	3	tanzania	GPE
gujaf-70	67	1	13	CARDINAL
gujaf-70	67	2	the karachi stock exchange	ORG
gujaf-70	68	1	annual	DATE
gujaf-70	68	2	the five years from 2007 to 2011	DATE
gujaf-70	71	1	ali	PERSON
gujaf-70	71	2	jan (2015	DATE
gujaf-70	71	3	2	CARDINAL
gujaf-70	71	4	2, april	DATE
gujaf-70	71	5	2021 5	DATE
gujaf-70	71	6	pakistan	GPE
gujaf-70	72	1	12	CARDINAL
gujaf-70	72	2	the karachi stock exchange	ORG
gujaf-70	73	1	annual	DATE
gujaf-70	73	2	13 years from 2001 to 2013	DATE
gujaf-70	76	1	2014	DATE
gujaf-70	76	2	pakistan	GPE
gujaf-70	77	1	50	CARDINAL
gujaf-70	77	2	the karachi stock exchange	ORG
gujaf-70	78	1	annual	DATE
gujaf-70	78	2	10 years from 2001 to 2010	DATE
gujaf-70	81	1	hassan et al.	PERSON
gujaf-70	81	2	2013	DATE
gujaf-70	81	3	pakistan	GPE
gujaf-70	82	1	50	CARDINAL
gujaf-70	82	2	the karachi stock exchange	ORG
gujaf-70	83	1	annual	DATE
gujaf-70	83	2	10 years from 2001 to 2010	DATE
gujaf-70	86	1	2013	DATE
gujaf-70	86	2	kenya	GPE
gujaf-70	87	1	100	CARDINAL
gujaf-70	87	2	the kenya stock exchange	ORG
gujaf-70	88	1	annual	DATE
gujaf-70	91	1	kapoor	PERSON
gujaf-70	91	2	2009	DATE
gujaf-70	91	3	india	GPE
gujaf-70	92	1	indian	NORP
gujaf-70	93	1	annual	DATE
gujaf-70	96	1	selvaratnam	GPE
gujaf-70	96	2	2016	DATE
gujaf-70	96	3	sri lanka	GPE
gujaf-70	97	1	12	CARDINAL
gujaf-70	97	2	the colombo stock exchange	ORG
gujaf-70	98	1	annual	DATE
gujaf-70	98	2	five years from 2008 to 2012	DATE
gujaf-70	101	1	2006	DATE
gujaf-70	101	2	japan	GPE
gujaf-70	102	1	japanese	NORP
gujaf-70	103	1	annual	DATE
gujaf-70	106	1	mensah	PERSON
gujaf-70	106	2	2015	DATE
gujaf-70	107	1	the united kingdom	GPE
gujaf-70	107	2	25	CARDINAL
gujaf-70	107	3	uk	GPE
gujaf-70	108	1	annual	DATE
gujaf-70	108	2	twenty years	DATE
gujaf-70	108	3	2004	DATE
gujaf-70	108	4	208	CARDINAL
gujaf-70	111	1	2	CARDINAL
gujaf-70	111	2	2, april	DATE
gujaf-70	111	3	2021	CARDINAL
gujaf-70	111	4	6	CARDINAL
gujaf-70	112	1	ali et al.	PERSON
gujaf-70	112	2	2008	DATE
gujaf-70	112	3	india	GPE
gujaf-70	113	1	68	CARDINAL
gujaf-70	113	2	the indian stock exchange	ORG
gujaf-70	114	1	annual	DATE
gujaf-70	114	2	five years	DATE
gujaf-70	114	3	2003	DATE
gujaf-70	117	1	adefila	PERSON
gujaf-70	117	2	2000	DATE
gujaf-70	117	3	nigeria	GPE
gujaf-70	118	1	15	CARDINAL
gujaf-70	118	2	nigeria	GPE
gujaf-70	119	1	annual	DATE
gujaf-70	119	2	10 years from 1990 to 1999	DATE
gujaf-70	130	1	1979	DATE
gujaf-70	130	2	miller	ORG
gujaf-70	130	3	1985	DATE
gujaf-70	132	1	brickley	ORG
gujaf-70	132	2	1983	DATE
gujaf-70	134	1	easterbrook	GPE
gujaf-70	134	2	1984	DATE
gujaf-70	139	1	jensen	PERSON
gujaf-70	139	2	1986	DATE
gujaf-70	141	1	jensen	PERSON
gujaf-70	141	2	1986	DATE
gujaf-70	144	1	2	CARDINAL
gujaf-70	144	2	2, april	DATE
gujaf-70	144	3	2021 7	DATE
gujaf-70	144	4	jensen	PERSON
gujaf-70	144	5	1986	DATE
gujaf-70	147	1	3	CARDINAL
gujaf-70	148	1	annual	DATE
gujaf-70	148	2	sec	ORG
gujaf-70	148	3	nigeria stock exchange	ORG
gujaf-70	150	1	six-three	CARDINAL
gujaf-70	150	2	31 december 2019	DATE
gujaf-70	150	3	the 12 years from 2008 to 2019	DATE
gujaf-70	152	1	five	CARDINAL
gujaf-70	153	1	six	CARDINAL
gujaf-70	153	2	seven	CARDINAL
gujaf-70	153	3	twenty-six	CARDINAL
gujaf-70	153	4	nineteen	CARDINAL
gujaf-70	153	5	five	CARDINAL
gujaf-70	154	1	fifty-one	CARDINAL
gujaf-70	155	1	four	CARDINAL
gujaf-70	155	2	twenty-three	CARDINAL
gujaf-70	155	3	fourteen	CARDINAL
gujaf-70	155	4	four	CARDINAL
gujaf-70	157	1	the nigeria stock exchange	ORG
gujaf-70	160	1	1	CARDINAL
gujaf-70	160	2	mps	PERSON
gujaf-70	160	3	year	DATE
gujaf-70	160	4	the year	DATE
gujaf-70	160	5	two	CARDINAL
gujaf-70	160	6	2008	DATE
gujaf-70	160	7	bawa	PERSON
gujaf-70	160	8	2013	DATE
gujaf-70	161	1	2006	DATE
gujaf-70	161	2	2013	DATE
gujaf-70	162	1	kamaludeen	PERSON
gujaf-70	162	2	2017	CARDINAL
gujaf-70	162	3	2018	DATE
gujaf-70	162	4	al-msum	PERSON
gujaf-70	162	5	2014	DATE
gujaf-70	162	6	2012	DATE
gujaf-70	162	7	2	CARDINAL
gujaf-70	162	8	2, april	DATE
gujaf-70	162	9	2021 8	DATE
gujaf-70	162	10	2012	DATE
gujaf-70	162	11	2012	DATE
gujaf-70	163	1	da silva et al	PERSON
gujaf-70	163	2	2004	DATE
gujaf-70	163	3	2003	DATE
gujaf-70	163	4	2002	DATE
gujaf-70	164	1	age (age) age	DATE
gujaf-70	164	2	several years	DATE
gujaf-70	165	1	salwudeen	PERSON
gujaf-70	165	2	suleiman	PERSON
gujaf-70	165	3	2018	DATE
gujaf-70	165	4	salman	PERSON
gujaf-70	165	5	2013	DATE
gujaf-70	165	6	2020	DATE
gujaf-70	166	1	ols	ORG
gujaf-70	166	2	gls	ORG
gujaf-70	167	1	fifty-one	CARDINAL
gujaf-70	167	2	51	CARDINAL
gujaf-70	167	3	twelve	CARDINAL
gujaf-70	167	4	12) years	DATE
gujaf-70	168	1	naseem's	ORG
gujaf-70	168	2	2014	DATE
gujaf-70	168	3	sabari priya's	PERSON
gujaf-70	168	4	2008	DATE
gujaf-70	169	1	2014	DATE
gujaf-70	169	2	2008	DATE
gujaf-70	170	1	mps	PERSON
gujaf-70	171	1	1	CARDINAL
gujaf-70	175	1	mps	PERSON
gujaf-70	177	1	two	CARDINAL
gujaf-70	178	1	1.85	CARDINAL
gujaf-70	178	2	less than 10	CARDINAL
gujaf-70	178	3	4.3	CARDINAL
gujaf-70	180	1	24.56	CARDINAL
gujaf-70	180	2	0.067	CARDINAL
gujaf-70	180	3	4.3	CARDINAL
gujaf-70	184	1	0.089	CARDINAL
gujaf-70	184	2	4.3	CARDINAL
gujaf-70	185	1	2003	DATE
gujaf-70	186	1	pagan gusau journal of accounting	ORG
gujaf-70	186	2	2	CARDINAL
gujaf-70	186	3	2, april	DATE
gujaf-70	186	4	2021	CARDINAL
gujaf-70	187	1	0.0000	CARDINAL
gujaf-70	187	2	gls	ORG
gujaf-70	188	1	gls	ORG
gujaf-70	190	1	2	CARDINAL
gujaf-70	190	2	mps 0.3683	PERSON
gujaf-70	190	3	0.0064	CARDINAL
gujaf-70	190	4	0.0349 0.0000 0.0000	MONEY
gujaf-70	191	1	0.0000	MONEY
gujaf-70	191	2	9.8274	CARDINAL
gujaf-70	191	3	9.8614	CARDINAL
gujaf-70	191	4	0.0001	MONEY
gujaf-70	191	5	10.747 12.000 58.000	MONEY
gujaf-70	191	6	3514	CARDINAL
gujaf-70	191	7	13.0	CARDINAL
gujaf-70	191	8	nigeria	GPE
gujaf-70	191	9	12 years	DATE
gujaf-70	192	1	1.24	CARDINAL
gujaf-70	192	2	0.25k	CARDINAL
gujaf-70	195	1	nigeria	GPE
gujaf-70	195	2	12 years	DATE
gujaf-70	195	3	0.0062	CARDINAL
gujaf-70	197	1	0.62k	CARDINAL
gujaf-70	198	1	0.003	CARDINAL
gujaf-70	199	1	approximately 0.0057k	CARDINAL
gujaf-70	199	2	0	CARDINAL
gujaf-70	200	1	0.2156	CARDINAL
gujaf-70	200	2	0.99	CARDINAL
gujaf-70	201	1	0.33	CARDINAL
gujaf-70	202	1	0.396	CARDINAL
gujaf-70	202	2	approximately 0.40	CARDINAL
gujaf-70	202	3	0.005	CARDINAL
gujaf-70	202	4	0.99	CARDINAL
gujaf-70	202	5	0.26	CARDINAL
gujaf-70	203	1	9.8	CARDINAL
gujaf-70	203	2	0.72	CARDINAL
gujaf-70	205	1	3.2	CARDINAL
gujaf-70	205	2	7.7	CARDINAL
gujaf-70	205	3	10.9	CARDINAL
gujaf-70	206	1	7.69	CARDINAL
gujaf-70	206	2	0.83	CARDINAL
gujaf-70	207	1	3.8	CARDINAL
gujaf-70	207	2	7.7	CARDINAL
gujaf-70	207	3	11.5	CARDINAL
gujaf-70	208	1	nigeria	GPE
gujaf-70	208	2	37 years	DATE
gujaf-70	208	3	11 years	DATE
gujaf-70	208	4	58 years	DATE
gujaf-70	209	1	10.75	CARDINAL
gujaf-70	209	2	the ages	DATE
gujaf-70	209	3	nigeria	GPE
gujaf-70	210	1	2	CARDINAL
gujaf-70	210	2	2, april	DATE
gujaf-70	210	3	2021 10	DATE
gujaf-70	213	1	3	CARDINAL
gujaf-70	213	2	mps dpr prf	PERSON
gujaf-70	213	3	0.3582 1.0000	MONEY
gujaf-70	213	4	lev -0.078 -0.064 -0.058	PERSON
gujaf-70	213	5	1.0000 1.29	CARDINAL
gujaf-70	213	6	0.4950 0.1899 0.0497	MONEY
gujaf-70	213	7	1.0000 2.16	CARDINAL
gujaf-70	213	8	0.5523 0.2833	MONEY
gujaf-70	213	9	0.561 1.0000 2.51	MONEY
gujaf-70	213	10	0.014	CARDINAL
gujaf-70	213	11	13.0	CARDINAL
gujaf-70	213	12	3	CARDINAL
gujaf-70	213	13	36 percent	PERCENT
gujaf-70	213	14	17 percent	PERCENT
gujaf-70	213	15	50 percent	PERCENT
gujaf-70	213	16	55 percent	PERCENT
gujaf-70	213	17	1.9	CARDINAL
gujaf-70	213	18	between 55 percent and 50 percent	PERCENT
gujaf-70	214	1	7.8 percent	PERCENT
gujaf-70	215	1	48 percent	PERCENT
gujaf-70	215	2	19 percent	PERCENT
gujaf-70	215	3	28 percent	PERCENT
gujaf-70	215	4	33 percent	PERCENT
gujaf-70	216	1	6.4%	PERCENT
gujaf-70	217	1	5.0 percent	PERCENT
gujaf-70	217	2	8.5 percent	PERCENT
gujaf-70	217	3	24 percent	PERCENT
gujaf-70	218	1	5.8%	PERCENT
gujaf-70	219	1	28 percent	PERCENT
gujaf-70	219	2	4.9 percent	PERCENT
gujaf-70	219	3	3.7 percent	PERCENT
gujaf-70	220	1	56 percent	PERCENT
gujaf-70	220	2	1.4 percent	PERCENT
gujaf-70	221	1	2.5%	PERCENT
gujaf-70	222	1	10	CARDINAL
gujaf-70	222	2	4	CARDINAL
gujaf-70	222	3	4.1	CARDINAL
gujaf-70	222	4	4	CARDINAL
gujaf-70	222	5	ols	PERSON
gujaf-70	222	6	gls	ORG
gujaf-70	222	7	ols gls	ORG
gujaf-70	223	1	t>/t/	CARDINAL
gujaf-70	224	1	t>/t/	CARDINAL
gujaf-70	225	1	0	CARDINAL
gujaf-70	225	2	0163	CARDINAL
gujaf-70	225	3	2.56 0.011	QUANTITY
gujaf-70	225	4	0	CARDINAL
gujaf-70	225	5	0163	CARDINAL
gujaf-70	225	6	2.56 0.009	QUANTITY
gujaf-70	226	1	6.4359 0.93	CARDINAL
gujaf-70	226	2	6.4359 0.93	CARDINAL
gujaf-70	226	3	0.348	CARDINAL
gujaf-70	226	4	gusau journal of accounting	ORG
gujaf-70	226	5	2	CARDINAL
gujaf-70	226	6	2, april	DATE
gujaf-70	226	7	2021 11	DATE
gujaf-70	226	8	0.003	CARDINAL
gujaf-70	226	9	0.001	CARDINAL
gujaf-70	226	10	0.019	CARDINAL
gujaf-70	226	11	0.019	CARDINAL
gujaf-70	226	12	6.0807 16.12 0.000	QUANTITY
gujaf-70	227	1	6.0807	CARDINAL
gujaf-70	227	2	0.4001 3.23 0.001	MONEY
gujaf-70	228	1	0.4001 3.23	MONEY
gujaf-70	228	2	2 adj	QUANTITY
gujaf-70	229	1	2	CARDINAL
gujaf-70	229	2	2	CARDINAL
gujaf-70	229	3	2	CARDINAL
gujaf-70	229	4	0.460	CARDINAL
gujaf-70	230	1	14.56	MONEY
gujaf-70	230	2	0.3567	CARDINAL
gujaf-70	230	3	0.5627	CARDINAL
gujaf-70	231	1	0.4623	CARDINAL
gujaf-70	231	2	ols	PERSON
gujaf-70	231	3	gls	ORG
gujaf-70	232	1	10%	PERCENT
gujaf-70	232	2	5%	PERCENT
gujaf-70	232	3	1%	PERCENT
gujaf-70	233	1	ols	ORG
gujaf-70	233	2	gls	ORG
gujaf-70	233	3	4	CARDINAL
gujaf-70	233	4	0.0000	CARDINAL
gujaf-70	234	1	78.71	CARDINAL
gujaf-70	235	1	99 percent	PERCENT
gujaf-70	235	2	1 percent	PERCENT
gujaf-70	236	1	0.0000	CARDINAL
gujaf-70	237	1	chi2	ORG
gujaf-70	237	2	1%	PERCENT
gujaf-70	238	1	46%	PERCENT
gujaf-70	239	1	just 54%	PERCENT
gujaf-70	240	1	r2	PRODUCT
gujaf-70	240	2	37%	PERCENT
gujaf-70	240	3	63%	PERCENT
gujaf-70	241	1	nigeria	GPE
gujaf-70	242	1	10 percent	PERCENT
gujaf-70	243	1	pagan lagrangian	ORG
gujaf-70	244	1	0.0000	CARDINAL
gujaf-70	244	2	gls	ORG
gujaf-70	244	3	ols	ORG
gujaf-70	245	1	gls	ORG
gujaf-70	246	1	gls	ORG
gujaf-70	246	2	nigeria	GPE
gujaf-70	246	3	2	CARDINAL
gujaf-70	246	4	2, april	DATE
gujaf-70	246	5	2021 12	DATE
gujaf-70	246	6	0.016	CARDINAL
gujaf-70	246	7	2.56	CARDINAL
gujaf-70	247	1	0.009	CARDINAL
gujaf-70	247	2	0.9%	PERCENT
gujaf-70	251	1	1956	DATE
gujaf-70	252	1	2006	DATE
gujaf-70	254	1	ali	PERSON
gujaf-70	254	2	ali	PERSON
gujaf-70	254	3	khattak	PERSON
gujaf-70	254	4	qureshi	ORG
gujaf-70	254	5	2014	DATE
gujaf-70	254	6	hassan	PERSON
gujaf-70	254	7	karim	GPE
gujaf-70	254	8	2013	DATE
gujaf-70	254	9	kapoor	PERSON
gujaf-70	254	10	2009	DATE
gujaf-70	255	1	selvaratnam	GPE
gujaf-70	255	2	2016	DATE
gujaf-70	255	3	2006	DATE
gujaf-70	256	1	nigeria	GPE
gujaf-70	259	1	nigeria	GPE
gujaf-70	261	1	nigeria	GPE
gujaf-70	261	2	6.435	CARDINAL
gujaf-70	261	3	0.93	CARDINAL
gujaf-70	262	1	0.348	CARDINAL
gujaf-70	263	1	brickley	ORG
gujaf-70	263	2	1983	DATE
gujaf-70	266	1	2016	DATE
gujaf-70	266	2	ali	PERSON
gujaf-70	266	3	ali	PERSON
gujaf-70	266	4	ali khattak	PERSON
gujaf-70	266	5	2014	DATE
gujaf-70	266	6	ali	PERSON
gujaf-70	266	7	naveed	PERSON
gujaf-70	266	8	2008	DATE
gujaf-70	266	9	2006	DATE
gujaf-70	267	1	nigeria	GPE
gujaf-70	268	1	gusau journal of accounting	ORG
gujaf-70	268	2	2	CARDINAL
gujaf-70	268	3	2, april	DATE
gujaf-70	268	4	2021 13	DATE
gujaf-70	268	5	nigeria	GPE
gujaf-70	268	6	0,001	CARDINAL
gujaf-70	268	7	1%	PERCENT
gujaf-70	269	1	nigeria	GPE
gujaf-70	269	2	0.1%	PERCENT
gujaf-70	273	1	al-masum	PERSON
gujaf-70	273	2	2014	DATE
gujaf-70	276	1	hamzah	PERSON
gujaf-70	276	2	ahmad	PERSON
gujaf-70	276	3	2015	DATE
gujaf-70	276	4	al-masum	PERSON
gujaf-70	276	5	2014	DATE
gujaf-70	277	1	akani	NORP
gujaf-70	277	2	swenewe	GPE
gujaf-70	277	3	2016	DATE
gujaf-70	278	1	nigeria	GPE
gujaf-70	279	1	nigeria	GPE
gujaf-70	279	2	0.019	CARDINAL
gujaf-70	279	3	1.9 percent	PERCENT
gujaf-70	280	1	nigeria	GPE
gujaf-70	280	2	1.9 percent	PERCENT
gujaf-70	282	1	asquith	PERSON
gujaf-70	282	2	mullins	PERSON
gujaf-70	282	3	1983	DATE
gujaf-70	285	1	2014	DATE
gujaf-70	285	2	hasan	PERSON
gujaf-70	285	3	karim	GPE
gujaf-70	285	4	2013	DATE
gujaf-70	285	5	ngugi	NORP
gujaf-70	285	6	aiyabei	GPE
gujaf-70	285	7	itunga	GPE
gujaf-70	285	8	kirago	PERSON
gujaf-70	285	9	2012	DATE
gujaf-70	285	10	asquith	PERSON
gujaf-70	285	11	mullins	PERSON
gujaf-70	285	12	1983	DATE
gujaf-70	286	1	nigeria	GPE
gujaf-70	287	1	nigeria	GPE
gujaf-70	287	2	6.081	CARDINAL
gujaf-70	287	3	16.12	CARDINAL
gujaf-70	287	4	0.000 or 1%	PERCENT
gujaf-70	288	1	1%	PERCENT
gujaf-70	290	1	rozeff	WORK_OF_ART
gujaf-70	290	2	1982	DATE
gujaf-70	291	1	2	CARDINAL
gujaf-70	291	2	2, april	DATE
gujaf-70	291	3	2021 14	DATE
gujaf-70	291	4	2016	DATE
gujaf-70	294	1	2013	DATE
gujaf-70	294	2	2003	DATE
gujaf-70	294	3	2002	DATE
gujaf-70	295	1	nigeria	GPE
gujaf-70	296	1	nigeria	GPE
gujaf-70	296	2	0.400	CARDINAL
gujaf-70	296	3	3.23	CARDINAL
gujaf-70	296	4	0.001 or 0.1 percent	PERCENT
gujaf-70	297	1	0.1%	PERCENT
gujaf-70	300	1	first	ORDINAL
gujaf-70	301	1	suleiman	PERSON
gujaf-70	301	2	2017	CARDINAL
gujaf-70	304	1	2012	DATE
gujaf-70	304	2	lipczinsky	PERSON
gujaf-70	304	3	wilson	PERSON
gujaf-70	304	4	2001	DATE
gujaf-70	305	1	nigeria	GPE
gujaf-70	306	1	5	CARDINAL
gujaf-70	310	1	nigeria	GPE
gujaf-70	311	1	nigeria	GPE
gujaf-70	313	1	adefila	PERSON
gujaf-70	313	2	j. j.	PERSON
gujaf-70	313	3	j. a.	PERSON
gujaf-70	313	4	j. o.	PERSON
gujaf-70	313	5	2009	DATE
gujaf-70	314	1	nigeria	GPE
gujaf-70	314	2	fifteen	CARDINAL
gujaf-70	315	1	international journal of accounting	ORG
gujaf-70	316	1	2(1	CARDINAL
gujaf-70	317	1	82	CARDINAL
gujaf-70	318	1	gusau journal of accounting	ORG
gujaf-70	318	2	2	CARDINAL
gujaf-70	318	3	2, april	DATE
gujaf-70	318	4	2021 15	DATE
gujaf-70	318	5	akani	NORP
gujaf-70	318	6	h. w. & sweneme	ORG
gujaf-70	319	1	2016	CARDINAL
gujaf-70	320	1	nigeria	GPE
gujaf-70	322	1	4(4	CARDINAL
gujaf-70	322	2	212 224	CARDINAL
gujaf-70	323	1	f. m.	PERSON
gujaf-70	323	2	n. h. & ahmad	ORG
gujaf-70	323	3	n.	PERSON
gujaf-70	323	4	2015	CARDINAL
gujaf-70	325	1	gtar	ORG
gujaf-70	325	2	2(2015	CARDINAL
gujaf-70	325	3	722	CARDINAL
gujaf-70	325	4	ali	PERSON
gujaf-70	325	5	s.	PERSON
gujaf-70	325	6	ishtiaq, q. & naveed	ORG
gujaf-70	325	7	m. (	PERSON
gujaf-70	325	8	2008	DATE
gujaf-70	326	1	karachi stock exchange	ORG
gujaf-70	328	1	w.	PERSON
gujaf-70	328	2	ali	PERSON
gujaf-70	328	3	khattak	PERSON
gujaf-70	328	4	b. k. & qureshi	ORG
gujaf-70	328	5	m. i.	PERSON
gujaf-70	328	6	2014	DATE
gujaf-70	329	1	pakistan	GPE
gujaf-70	330	1	gomel university journal of research	ORG
gujaf-70	330	2	30(1	CARDINAL
gujaf-70	330	3	18-31	DATE
gujaf-70	331	1	al-masum	PERSON
gujaf-70	331	2	a.	PERSON
gujaf-70	331	3	2014	DATE
gujaf-70	332	1	the dhaka stock exchange	ORG
gujaf-70	333	1	3(1	CARDINAL
gujaf-70	333	2	9-20	CARDINAL
gujaf-70	334	1	asquith	PERSON
gujaf-70	334	2	p. & mullins	ORG
gujaf-70	334	3	d. w.	PERSON
gujaf-70	334	4	1983	DATE
gujaf-70	336	1	56(1	CARDINAL
gujaf-70	336	2	77-96	DATE
gujaf-70	337	1	r., & sabaripriya	ORG
gujaf-70	337	2	2008	DATE
gujaf-70	339	1	20(2008	CARDINAL
gujaf-70	339	2	180	CARDINAL
gujaf-70	340	1	r. & gejalaksbmi	ORG
gujaf-70	340	2	s.	PERSON
gujaf-70	340	3	2014	DATE
gujaf-70	341	1	india	GPE
gujaf-70	342	1	international journal of management	ORG
gujaf-70	342	2	6(1	CARDINAL
gujaf-70	342	3	314-330	CARDINAL
gujaf-70	343	1	bawa	ORG
gujaf-70	343	2	s. k.	PERSON
gujaf-70	343	3	kaur	PERSON
gujaf-70	343	4	2 & (	ORG
gujaf-70	343	5	2013	DATE
gujaf-70	344	1	indian	NORP
gujaf-70	345	1	asia pacific finance	ORG
gujaf-70	345	2	1(3	CARDINAL
gujaf-70	345	3	17	CARDINAL
gujaf-70	345	4	s. & selvaratnam	ORG
gujaf-70	345	5	2016	CARDINAL
gujaf-70	346	1	sri lanka	GPE
gujaf-70	347	1	european journal of business and management	ORG
gujaf-70	347	2	8(25	CARDINAL
gujaf-70	347	3	40-45	DATE
gujaf-70	348	1	s.	PERSON
gujaf-70	348	2	1979	DATE
gujaf-70	350	1	the bell journal of economics	ORG
gujaf-70	350	2	10	CARDINAL
gujaf-70	350	3	1	CARDINAL
gujaf-70	350	4	259-270	CARDINAL
gujaf-70	351	1	brickley	ORG
gujaf-70	351	2	j. (1983	ORG
gujaf-70	353	1	journal of financial economics	ORG
gujaf-70	353	2	12(2	DATE
gujaf-70	353	3	187	CARDINAL
gujaf-70	354	1	chenchehene, j & mensah	ORG
gujaf-70	354	2	k.	PERSON
gujaf-70	354	3	2015	DATE
gujaf-70	354	4	uk	GPE
gujaf-70	355	1	2307	CARDINAL
gujaf-70	356	1	da silva	PERSON
gujaf-70	356	2	c.l.	GPE
gujaf-70	356	3	m. & renneboog	ORG
gujaf-70	356	4	2004	DATE
gujaf-70	358	1	oxford university press	ORG
gujaf-70	358	2	oxford	NORP
gujaf-70	359	1	dewet	PERSON
gujaf-70	359	2	j., & mpinda	ORG
gujaf-70	359	3	m. (	PERSON
gujaf-70	359	4	2013	DATE
gujaf-70	361	1	12(11	CARDINAL
gujaf-70	361	2	14511465	DATE
gujaf-70	361	3	p. &	ORG
gujaf-70	361	4	jenitta j. n.	PERSON
gujaf-70	361	5	2012	DATE
gujaf-70	362	1	colombo stock exchange cse	ORG
gujaf-70	362	2	sri lanka	GPE
gujaf-70	363	1	journal of asia	ORG
gujaf-70	363	2	6(1	CARDINAL
gujaf-70	363	3	7992	DATE
gujaf-70	364	1	farinha	ORG
gujaf-70	364	2	j. (	PERSON
gujaf-70	364	3	2003	DATE
gujaf-70	366	1	journal of business finance	ORG
gujaf-70	366	2	30(9	CARDINAL
gujaf-70	366	3	1173	CARDINAL
gujaf-70	367	1	http://ssrn.com/astract=2615689 gusau journal of accounting	ORG
gujaf-70	367	2	2	CARDINAL
gujaf-70	367	3	2, april	DATE
gujaf-70	367	4	2021 16 gujarati	QUANTITY
gujaf-70	367	5	d. n.	PERSON
gujaf-70	367	6	2003	DATE
gujaf-70	369	1	4th	ORDINAL
gujaf-70	370	1	mcgraw-hill	ORG
gujaf-70	370	2	kuala	GPE
gujaf-70	371	1	r. & swaminathan	ORG
gujaf-70	371	2	2002	DATE
gujaf-70	373	1	the journal of business	ORG
gujaf-70	373	2	75(3	CARDINAL
gujaf-70	373	3	387	CARDINAL
gujaf-70	374	1	hasan	PERSON
gujaf-70	374	2	m. a.	PERSON
gujaf-70	374	3	m., & al karim	ORG
gujaf-70	374	4	r.	NORP
gujaf-70	374	5	2013	DATE
gujaf-70	376	1	journal of economics	ORG
gujaf-70	376	2	1(4	CARDINAL
gujaf-70	376	3	06-11	DATE
gujaf-70	377	1	isa, m. a. & salawudeen, a. (	ORG
gujaf-70	377	2	2019	DATE
gujaf-70	378	1	nigeria	GPE
gujaf-70	379	1	journal of applied business and economics	ORG
gujaf-70	379	2	21(9	DATE
gujaf-70	379	3	24 45	DATE
gujaf-70	380	1	jensen	PERSON
gujaf-70	380	2	m. c.	PERSON
gujaf-70	380	3	1993	DATE
gujaf-70	382	1	48(3	DATE
gujaf-70	382	2	831	CARDINAL
gujaf-70	383	1	kapoor	GPE
gujaf-70	383	2	s.	PERSON
gujaf-70	383	3	2009	DATE
gujaf-70	384	1	indian	NORP
gujaf-70	387	1	kamaludeen	PERSON
gujaf-70	387	2	f. a. & salawudeen	ORG
gujaf-70	387	3	2017	CARDINAL
gujaf-70	388	1	nigeria	GPE
gujaf-70	389	1	uniosun international journal of business administration	ORG
gujaf-70	389	2	1(2	CARDINAL
gujaf-70	389	3	126	CARDINAL
gujaf-70	390	1	kumaresan	ORG
gujaf-70	390	2	s.	PERSON
gujaf-70	390	3	2014	DATE
gujaf-70	391	1	sri lanka	GPE
gujaf-70	392	1	international journal of technological exploration	ORG
gujaf-70	392	2	3(1	CARDINAL
gujaf-70	392	3	349	CARDINAL
gujaf-70	393	1	lipczinsky	PERSON
gujaf-70	393	2	j., & wilson	ORG
gujaf-70	393	3	j. (2001	GPE
gujaf-70	395	1	prentice-hall	ORG
gujaf-70	395	2	london	GPE
gujaf-70	395	3	j. (	PERSON
gujaf-70	395	4	1956	DATE
gujaf-70	397	1	america	GPE
gujaf-70	397	2	46(2	CARDINAL
gujaf-70	397	3	97	CARDINAL
gujaf-70	398	1	s. o.	PERSON
gujaf-70	398	2	nyang’ara	GPE
gujaf-70	398	3	d. m. & james	ORG
gujaf-70	398	4	l. t.	PERSON
gujaf-70	398	5	2013	DATE
gujaf-70	400	1	the national bank of	ORG
gujaf-70	400	2	kenya	GPE
gujaf-70	401	1	international journal of arts	ORG
gujaf-70	401	2	2(2	CARDINAL
gujaf-70	401	3	91	CARDINAL
gujaf-70	402	1	miller	ORG
gujaf-70	402	2	m. h. & modigliani	ORG
gujaf-70	402	3	f.	PERSON
gujaf-70	402	4	1961	DATE
gujaf-70	404	1	journal of business	ORG
gujaf-70	404	2	34(4	CARDINAL
gujaf-70	404	3	411	CARDINAL
gujaf-70	405	1	miller	ORG
gujaf-70	405	2	m. h. & rock	ORG
gujaf-70	405	3	k.	PERSON
gujaf-70	405	4	1985	DATE
gujaf-70	407	1	the journal of finance	ORG
gujaf-70	407	2	1031-1051	DATE
gujaf-70	408	1	s.	PERSON
gujaf-70	408	2	mamidu a. i. & ojo	ORG
gujaf-70	409	1	nigerian	NORP
gujaf-70	409	2	canadian	NORP
gujaf-70	410	1	social science journal	ORG
gujaf-70	410	2	24	CARDINAL
gujaf-70	411	1	oliver	PERSON
gujaf-70	411	2	loretta, p. e. & grace	PERSON
gujaf-70	411	3	i. u.	PERSON
gujaf-70	411	4	2016	CARDINAL
gujaf-70	413	1	social & management sciences	ORG
gujaf-70	413	2	2(8	CARDINAL
gujaf-70	413	3	59	CARDINAL
gujaf-70	414	1	c. n.	PERSON
gujaf-70	414	2	a. s. & okoye	ORG
gujaf-70	414	3	2016	DATE
gujaf-70	415	1	3(2016	CARDINAL
gujaf-70	415	2	01-15	DATE
gujaf-70	416	1	ponsian	PERSON
gujaf-70	416	2	k., yuda	PERSON
gujaf-70	416	3	t. & samwel	ORG
gujaf-70	416	4	2015	CARDINAL
gujaf-70	418	1	3(3	CARDINAL
gujaf-70	419	1	t. m. & abdullahi	ORG
gujaf-70	419	2	2018	DATE
gujaf-70	420	1	nigeria	GPE
gujaf-70	421	1	international journal of science and research	ORG
gujaf-70	421	2	4(11	CARDINAL
gujaf-70	421	3	985	CARDINAL
gujaf-70	422	1	http://www.ijsr.net/	CARDINAL
gujaf-70	422	2	gusau journal of accounting	ORG
gujaf-70	422	3	2	CARDINAL
gujaf-70	422	4	2, april	DATE
gujaf-70	422	5	2021 17	DATE
gujaf-70	422	6	a. & suleiman	ORG
gujaf-70	422	7	2018	DATE
gujaf-70	423	1	nigeria	GPE
gujaf-70	424	1	lapai international journal of management	ORG
gujaf-70	424	2	10(1&2	DATE
gujaf-70	424	3	169	CARDINAL
gujaf-70	425	1	2017	CARDINAL
gujaf-70	426	1	nigeria	GPE
gujaf-70	427	1	finance	ORG
gujaf-70	427	2	139	CARDINAL
gujaf-70	428	1	m. s. & salman	ORG
gujaf-70	428	2	m. (	PERSON
gujaf-70	428	3	2013	DATE
gujaf-70	429	1	pakistan	GPE
gujaf-70	430	1	global journal of management and business research finance	ORG
gujaf-70	430	2	13(7	CARDINAL
gujaf-70	430	3	47	CARDINAL
gujaf-70	431	1	sarwar	ORG
gujaf-70	431	2	r. & naseem	ORG
gujaf-70	431	3	2014	DATE
gujaf-70	433	1	international journal of management & organizational studies	ORG
gujaf-70	433	2	3(4	CARDINAL
gujaf-70	433	3	24	CARDINAL
gujaf-70	434	1	i.	GPE
gujaf-70	434	2	ali, a. & jan, f. a.	ORG
gujaf-70	434	3	2015	CARDINAL
gujaf-70	436	1	journal of management	ORG
gujaf-70	436	2	6(1	CARDINAL
gujaf-70	436	3	55-85	CARDINAL
gujaf-70	437	1	2006	DATE
gujaf-70	439	1	44(7	CARDINAL
gujaf-70	439	2	1-18	CARDINAL
gujaf-70	440	1	sunmola	ORG
gujaf-70	440	2	a. s. & emmanuel	ORG
gujaf-70	440	3	2016	CARDINAL
gujaf-70	441	1	nigeria	GPE
gujaf-70	442	1	international journal of social science	ORG
gujaf-70	442	2	1(5	CARDINAL
gujaf-70	442	3	559	CARDINAL
gujaf-70	442	4	sulong	GPE
gujaf-70	442	5	z., & matnor	ORG
gujaf-70	442	6	2008	DATE
gujaf-70	443	1	malaysia	GPE
gujaf-70	444	1	malaysia	GPE
gujaf-70	444	2	7	CARDINAL
gujaf-70	444	3	2	CARDINAL
gujaf-70	444	4	01-15	DATE
gujaf-70	444	5	tahir, a. & raja	ORG
gujaf-70	444	6	2014	DATE
gujaf-70	446	1	16	CARDINAL
gujaf-70	446	2	1	CARDINAL
gujaf-70	446	3	24	CARDINAL
gujaf-70	447	1	thirumagal	PERSON
gujaf-70	447	2	p. g. & vasantha	ORG
gujaf-70	447	3	s.	PERSON
gujaf-70	447	4	2016	DATE
gujaf-70	448	1	indian	NORP
gujaf-70	448	2	indian	NORP
gujaf-70	449	1	9(15	CARDINAL
gujaf-70	449	2	0106	DATE
gujaf-70	450	1	walsh	PERSON
gujaf-70	450	2	t.	GPE
gujaf-70	450	3	2014	DATE
gujaf-70	452	1	s. m.	PERSON
gujaf-70	452	2	ngugi	NORP
gujaf-70	452	3	j. k.	PERSON
gujaf-70	452	4	aiyabei	PERSON
gujaf-70	452	5	j. k.	PERSON
gujaf-70	452	6	itunga	GPE
gujaf-70	452	7	j. k., & kirago	PERSON
gujaf-70	453	1	2012	DATE
gujaf-70	454	1	nairobi securities exchange	ORG
gujaf-70	455	1	prime journal of business administration	ORG
gujaf-70	455	2	2(8	CARDINAL
gujaf-70	455	3	642	CARDINAL
gujaf-70	456	1	yustisiana	GPE
gujaf-70	456	2	2017	CARDINAL
gujaf-70	457	1	indonesia	GPE
gujaf-70	458	1	53-57	CARDINAL
gujaf-70	459	1	zafar	ORG
gujaf-70	459	2	s. m. t.	PERSON
gujaf-70	459	3	chaubey	NORP
gujaf-70	459	4	d. s.	PERSON
gujaf-70	459	5	s. m.	PERSON
gujaf-70	459	6	2012	DATE
gujaf-70	460	1	india	GPE
gujaf-70	461	1	international journal of financial management	ORG
gujaf-70	461	2	2(3	CARDINAL
gujaf-70	461	3	79	CARDINAL
gujaf-70	462	1	zakaria, z., muhammad	PERSON
gujaf-70	462	2	j. & zulkifli,	ORG
gujaf-70	462	3	2012	DATE
gujaf-70	463	1	malaysian	NORP
gujaf-70	464	1	international journal of economics	ORG
gujaf-70	464	2	2(5	CARDINAL
gujaf-70	464	3	01-08	DATE
gujaf-70	465	1	https://www.fool.com/investing/general/2014/10/15/why-understanding-a-dividend-payout-ratio-is-so-im.aspx https://www.fool.com/investing/general/2014/10/15/why-understanding-a-dividend-payout-ratio-is-so-im.aspx	PERSON