id	sid	eid	entity	type
gujaf-72	1	1	gusau journal of accounting	ORG
gujaf-72	1	2	2	CARDINAL
gujaf-72	1	3	3, april	DATE
gujaf-72	1	4	2021	CARDINAL
gujaf-72	1	5	1	CARDINAL
gujaf-72	1	6	2	CARDINAL
gujaf-72	1	7	3, april	DATE
gujaf-72	1	8	2021	CARDINAL
gujaf-72	1	9	2756-665x	CARDINAL
gujaf-72	1	10	social sciences	ORG
gujaf-72	1	11	federal university gusau	ORG
gujaf-72	1	12	zamfara state	GPE
gujaf-72	1	13	nigeria gusau journal of accounting	ORG
gujaf-72	1	14	2	CARDINAL
gujaf-72	1	15	3, april	DATE
gujaf-72	1	16	2021 2	CARDINAL
gujaf-72	1	17	nigerian	NORP
gujaf-72	1	18	olayinka adeyemi department of accounting ahmadu bello university	ORG
gujaf-72	1	19	zaria-nigeria	ORG
gujaf-72	2	1	+2348038079555	ORG
gujaf-72	2	2	adeteshplc@yahoo.com	ORG
gujaf-72	2	3	hamisu suleiman kargi phd	PERSON
gujaf-72	2	4	department of accounting ahmadu bello university	ORG
gujaf-72	2	5	zaria – nigeria	PERSON
gujaf-72	3	1	muhammad shehu tijjani phd department	PERSON
gujaf-72	3	2	bello university	ORG
gujaf-72	3	3	zaria – nigeria	PERSON
gujaf-72	4	1	m. zubair phd	PERSON
gujaf-72	4	2	department of business administration	ORG
gujaf-72	4	3	ahmadu bello university	PERSON
gujaf-72	4	4	zaria – nigeria.	PERSON
gujaf-72	5	1	nigerian	NORP
gujaf-72	5	2	three	CARDINAL
gujaf-72	6	1	fourteen	CARDINAL
gujaf-72	6	2	nigeria	GPE
gujaf-72	6	3	annual	DATE
gujaf-72	6	4	between 2012 and 2018	DATE
gujaf-72	8	1	nigerian	NORP
gujaf-72	9	1	two	CARDINAL
gujaf-72	9	2	nigeria	GPE
gujaf-72	10	1	three	CARDINAL
gujaf-72	11	1	two	CARDINAL
gujaf-72	11	2	three	CARDINAL
gujaf-72	13	1	3	CARDINAL
gujaf-72	14	1	nigerian	NORP
gujaf-72	15	1	1	CARDINAL
gujaf-72	16	1	hocus pocus accounting	ORG
gujaf-72	17	1	2	CARDINAL
gujaf-72	17	2	3, april	DATE
gujaf-72	17	3	2021 3	CARDINAL
gujaf-72	21	1	nigerian	NORP
gujaf-72	21	2	gaap	PERSON
gujaf-72	22	1	abubakar & adeyemi	ORG
gujaf-72	22	2	2016	DATE
gujaf-72	23	1	bosch	ORG
gujaf-72	23	2	2012	DATE
gujaf-72	24	1	13	CARDINAL
gujaf-72	25	1	three	CARDINAL
gujaf-72	26	1	ifrs 13	ORG
gujaf-72	27	1	three	CARDINAL
gujaf-72	28	1	one	CARDINAL
gujaf-72	29	1	two	CARDINAL
gujaf-72	30	1	three	CARDINAL
gujaf-72	33	1	ke	PERSON
gujaf-72	33	2	2002	DATE
gujaf-72	34	1	one	CARDINAL
gujaf-72	35	1	song, thomas & yi	ORG
gujaf-72	35	2	2010	DATE
gujaf-72	35	3	3	CARDINAL
gujaf-72	35	4	1	CARDINAL
gujaf-72	35	5	2	CARDINAL
gujaf-72	36	1	hsu	PERSON
gujaf-72	36	2	lin	PERSON
gujaf-72	36	3	2016	DATE
gujaf-72	36	4	3	CARDINAL
gujaf-72	38	1	2	CARDINAL
gujaf-72	38	2	3, april	DATE
gujaf-72	38	3	2021	CARDINAL
gujaf-72	40	1	nigeria	GPE
gujaf-72	42	1	nigeria	GPE
gujaf-72	44	1	2008	DATE
gujaf-72	44	2	1	CARDINAL
gujaf-72	47	1	goh	PERSON
gujaf-72	47	2	li	PERSON
gujaf-72	47	3	ng	PERSON
gujaf-72	47	4	yong	GPE
gujaf-72	47	5	2015	CARDINAL
gujaf-72	47	6	2014	DATE
gujaf-72	47	7	2011	DATE
gujaf-72	47	8	2010	DATE
gujaf-72	47	9	blankespoor	ORG
gujaf-72	47	10	shakespeare	PERSON
gujaf-72	47	11	2010	DATE
gujaf-72	47	12	hanselman	PERSON
gujaf-72	47	13	2009	DATE
gujaf-72	47	14	2008	DATE
gujaf-72	47	15	barth	PERSON
gujaf-72	47	16	1994	DATE
gujaf-72	48	1	alrabei	PERSON
gujaf-72	48	2	2014	DATE
gujaf-72	48	3	xiaolu	PERSON
gujaf-72	48	4	2013	DATE
gujaf-72	48	5	myers	ORG
gujaf-72	48	6	2012	DATE
gujaf-72	48	7	biscarri	PERSON
gujaf-72	48	8	kasznik	PERSON
gujaf-72	48	9	espinosa	PERSON
gujaf-72	48	10	2012	DATE
gujaf-72	48	11	laux	PERSON
gujaf-72	48	12	2010	DATE
gujaf-72	48	13	allen	PERSON
gujaf-72	48	14	2008	DATE
gujaf-72	48	15	2008	DATE
gujaf-72	48	16	2006	DATE
gujaf-72	49	1	nigeria	GPE
gujaf-72	50	1	nigeria	NORP
gujaf-72	51	1	gusau journal of accounting	ORG
gujaf-72	51	2	2	CARDINAL
gujaf-72	51	3	3, april	DATE
gujaf-72	51	4	2021 5	DATE
gujaf-72	51	5	nigerian	NORP
gujaf-72	52	1	nigeria	GPE
gujaf-72	53	1	two	CARDINAL
gujaf-72	53	2	three	CARDINAL
gujaf-72	53	3	dmbs	ORG
gujaf-72	53	4	nigeria	GPE
gujaf-72	54	1	one	CARDINAL
gujaf-72	54	2	nigeria	GPE
gujaf-72	55	1	two	CARDINAL
gujaf-72	55	2	nigeria	GPE
gujaf-72	56	1	three	CARDINAL
gujaf-72	56	2	nigeria	GPE
gujaf-72	57	1	nigeria	GPE
gujaf-72	57	2	1st january, 2012	DATE
gujaf-72	57	3	2012-2018	DATE
gujaf-72	58	1	2012 to 2018	DATE
gujaf-72	59	1	nigeria	GPE
gujaf-72	61	1	ifrs 13	DATE
gujaf-72	63	1	council of nigeria	ORG
gujaf-72	63	2	sec	ORG
gujaf-72	63	3	central bank of nigeria	ORG
gujaf-72	63	4	cbn	ORG
gujaf-72	65	1	2	CARDINAL
gujaf-72	65	2	csa	GPE
gujaf-72	67	1	copeland (1968)	ORG
gujaf-72	69	1	gusau journal of accounting	ORG
gujaf-72	69	2	2	CARDINAL
gujaf-72	69	3	3, april	DATE
gujaf-72	69	4	2021 6	CARDINAL
gujaf-72	78	1	2014	DATE
gujaf-72	79	1	2011	DATE
gujaf-72	79	2	europe	LOC
gujaf-72	81	1	song et al	PERSON
gujaf-72	81	2	2010	DATE
gujaf-72	81	3	157	CARDINAL
gujaf-72	81	4	quarterly	DATE
gujaf-72	81	5	the year 2008	DATE
gujaf-72	83	1	1	CARDINAL
gujaf-72	83	2	2	CARDINAL
gujaf-72	83	3	3	CARDINAL
gujaf-72	84	1	3	CARDINAL
gujaf-72	87	1	2014	DATE
gujaf-72	87	2	annual	DATE
gujaf-72	87	3	ten year period	DATE
gujaf-72	87	4	1997-2006	DATE
gujaf-72	87	5	five year	DATE
gujaf-72	89	1	bratten et al	PERSON
gujaf-72	90	1	2012	DATE
gujaf-72	92	1	barth et al	PERSON
gujaf-72	93	1	2012	DATE
gujaf-72	93	2	2	CARDINAL
gujaf-72	93	3	3, april	DATE
gujaf-72	93	4	2021 7	DATE
gujaf-72	96	1	xiaolu xu	PERSON
gujaf-72	96	2	2013	DATE
gujaf-72	96	3	laux	PERSON
gujaf-72	96	4	2010	DATE
gujaf-72	96	5	allen	PERSON
gujaf-72	96	6	2008	DATE
gujaf-72	96	7	2008	DATE
gujaf-72	96	8	2006	DATE
gujaf-72	108	1	2014	DATE
gujaf-72	109	1	3	CARDINAL
gujaf-72	110	1	nigeria	GPE
gujaf-72	111	1	annual	DATE
gujaf-72	111	2	nigeria	GPE
gujaf-72	111	3	2012 to 2018	DATE
gujaf-72	112	1	fifteen	CARDINAL
gujaf-72	112	2	the nigerian stock exchange	ORG
gujaf-72	112	3	31	CARDINAL
gujaf-72	112	4	december, 2012	DATE
gujaf-72	112	5	2018	DATE
gujaf-72	113	1	fourteen	CARDINAL
gujaf-72	113	2	nigeria	GPE
gujaf-72	113	3	31st december,	DATE
gujaf-72	113	4	2018	DATE
gujaf-72	113	5	annual	DATE
gujaf-72	116	1	two	CARDINAL
gujaf-72	116	2	three	CARDINAL
gujaf-72	118	1	2	CARDINAL
gujaf-72	118	2	3, april	DATE
gujaf-72	118	3	2021 8	DATE
gujaf-72	121	1	chang	GPE
gujaf-72	121	2	shen	PERSON
gujaf-72	121	3	2008	DATE
gujaf-72	124	1	+ α2bbali	MONEY
gujaf-72	124	2	lco =	ORG
gujaf-72	124	3	α0=	CARDINAL
gujaf-72	124	4	one	CARDINAL
gujaf-72	124	5	fva1	PRODUCT
gujaf-72	124	6	one	CARDINAL
gujaf-72	124	7	hsu	PERSON
gujaf-72	124	8	lin	PERSON
gujaf-72	124	9	2016	DATE
gujaf-72	124	10	two	CARDINAL
gujaf-72	124	11	fva2	ORG
gujaf-72	124	12	two	CARDINAL
gujaf-72	124	13	hsu	PERSON
gujaf-72	124	14	lin	PERSON
gujaf-72	124	15	2016	DATE
gujaf-72	124	16	three	CARDINAL
gujaf-72	124	17	fva3	ORG
gujaf-72	124	18	three	CARDINAL
gujaf-72	124	19	hsu	PERSON
gujaf-72	124	20	lin	PERSON
gujaf-72	124	21	2016	DATE
gujaf-72	125	1	4	CARDINAL
gujaf-72	125	2	4.1	CARDINAL
gujaf-72	125	3	1	CARDINAL
gujaf-72	126	1	1	CARDINAL
gujaf-72	126	2	dev min max	PERSON
gujaf-72	126	3	csa	GPE
gujaf-72	126	4	98 0.02 0.02	QUANTITY
gujaf-72	126	5	0.14 fva1	MONEY
gujaf-72	126	6	0.61	CARDINAL
gujaf-72	126	7	fva2	ORG
gujaf-72	126	8	0.01 0.01	CARDINAL
gujaf-72	126	9	0.05	CARDINAL
gujaf-72	126	10	0.19	CARDINAL
gujaf-72	126	11	98	CARDINAL
gujaf-72	126	12	9.77	CARDINAL
gujaf-72	126	13	98	CARDINAL
gujaf-72	126	14	4.29 71.72	CARDINAL
gujaf-72	126	15	93.65	CARDINAL
gujaf-72	126	16	2021	CARDINAL
gujaf-72	126	17	1	CARDINAL
gujaf-72	126	18	13	CARDINAL
gujaf-72	126	19	the period 2012 to 2018	DATE
gujaf-72	129	1	t  gusau journal of accounting	ORG
gujaf-72	130	1	2	CARDINAL
gujaf-72	130	2	3, april	DATE
gujaf-72	130	3	2021	CARDINAL
gujaf-72	130	4	9	CARDINAL
gujaf-72	130	5	csa	GPE
gujaf-72	130	6	2%	PERCENT
gujaf-72	130	7	0.02	CARDINAL
gujaf-72	131	1	0.143	CARDINAL
gujaf-72	132	1	fva1	PRODUCT
gujaf-72	132	2	approximately 5%	PERCENT
gujaf-72	132	3	0.09	CARDINAL
gujaf-72	132	4	0.0 and 61%	PERCENT
gujaf-72	133	1	fva2	ORG
gujaf-72	133	2	0.6%	PERCENT
gujaf-72	133	3	0.01	CARDINAL
gujaf-72	133	4	0.0%	PERCENT
gujaf-72	133	5	5 percent	PERCENT
gujaf-72	134	1	fva3	GPE
gujaf-72	134	2	about 0.1%	PERCENT
gujaf-72	135	1	three	CARDINAL
gujaf-72	136	1	0.0%	PERCENT
gujaf-72	136	2	20%	PERCENT
gujaf-72	137	1	8.4	CARDINAL
gujaf-72	137	2	nigerian	NORP
gujaf-72	138	1	5.95	CARDINAL
gujaf-72	138	2	9.77	CARDINAL
gujaf-72	140	1	2	CARDINAL
gujaf-72	140	2	csa	GPE
gujaf-72	140	3	fva1 fva2	PRODUCT
gujaf-72	140	4	flev	GPE
gujaf-72	140	5	csa 1 fva1	FAC
gujaf-72	140	6	1	CARDINAL
gujaf-72	140	7	0.002 1	CARDINAL
gujaf-72	140	8	0.133 1	CARDINAL
gujaf-72	140	9	0.065 0.014 0.033	QUANTITY
gujaf-72	140	10	0.054	CARDINAL
gujaf-72	140	11	1	CARDINAL
gujaf-72	140	12	0.01	CARDINAL
gujaf-72	140	13	2	CARDINAL
gujaf-72	141	1	0.05	CARDINAL
gujaf-72	141	2	2	CARDINAL
gujaf-72	141	3	2021	CARDINAL
gujaf-72	142	1	csa	GPE
gujaf-72	142	2	fva1	PRODUCT
gujaf-72	142	3	csa	GPE
gujaf-72	142	4	fva2	ORG
gujaf-72	143	1	csa	GPE
gujaf-72	143	2	fva3	GPE
gujaf-72	145	1	gujarati	PERSON
gujaf-72	145	2	2004	DATE
gujaf-72	145	3	0.8	CARDINAL
gujaf-72	147	1	10	CARDINAL
gujaf-72	149	1	1.00	CARDINAL
gujaf-72	151	1	3	CARDINAL
gujaf-72	151	2	fva1	PRODUCT
gujaf-72	152	1	fva2	ORG
gujaf-72	152	2	0.1979	CARDINAL
gujaf-72	152	3	0.012	CARDINAL
gujaf-72	152	4	0.010	CARDINAL
gujaf-72	153	1	0.0007	CARDINAL
gujaf-72	153	2	0.927	CARDINAL
gujaf-72	153	3	gusau journal of accounting	ORG
gujaf-72	153	4	2	CARDINAL
gujaf-72	153	5	3, april	DATE
gujaf-72	153	6	2021 10	DATE
gujaf-72	153	7	0.0797 0.0669 0.24	MONEY
gujaf-72	153	8	2 0.11	CARDINAL
gujaf-72	154	1	5.73	CARDINAL
gujaf-72	155	1	2021	CARDINAL
gujaf-72	155	2	3	CARDINAL
gujaf-72	155	3	0.11	CARDINAL
gujaf-72	156	1	about 11%	PERCENT
gujaf-72	156	2	csa	GPE
gujaf-72	156	3	nigeria	GPE
gujaf-72	156	4	the remaining 89%	PERCENT
gujaf-72	157	1	5.73	CARDINAL
gujaf-72	157	2	one percent	PERCENT
gujaf-72	158	1	one	CARDINAL
gujaf-72	158	2	-0.06	CARDINAL
gujaf-72	158	3	3.69	CARDINAL
gujaf-72	158	4	1%	PERCENT
gujaf-72	159	1	approximately 1%	PERCENT
gujaf-72	159	2	one	CARDINAL
gujaf-72	159	3	7kobo	ORG
gujaf-72	160	1	one	CARDINAL
gujaf-72	161	1	one	CARDINAL
gujaf-72	162	1	one	CARDINAL
gujaf-72	162	2	nigeria	GPE
gujaf-72	163	1	goh et al	PERSON
gujaf-72	163	2	2015	DATE
gujaf-72	163	3	2014	DATE
gujaf-72	163	4	2011	DATE
gujaf-72	163	5	2010	DATE
gujaf-72	164	1	one	CARDINAL
gujaf-72	166	1	2012	DATE
gujaf-72	166	2	barth et al	PERSON
gujaf-72	166	3	2012	DATE
gujaf-72	166	4	xiaolu	PERSON
gujaf-72	166	5	2013	DATE
gujaf-72	167	1	laux	PERSON
gujaf-72	167	2	2010	DATE
gujaf-72	168	1	3	CARDINAL
gujaf-72	168	2	two	CARDINAL
gujaf-72	168	3	nigerian	NORP
gujaf-72	168	4	-0.5	DATE
gujaf-72	168	5	1%	PERCENT
gujaf-72	168	6	two	CARDINAL
gujaf-72	168	7	about 50kobo	CARDINAL
gujaf-72	169	1	two	CARDINAL
gujaf-72	169	2	dmbs	ORG
gujaf-72	169	3	nigeria	GPE
gujaf-72	170	1	two	CARDINAL
gujaf-72	171	1	two	CARDINAL
gujaf-72	171	2	nigeria	GPE
gujaf-72	172	1	gusau journal of accounting	ORG
gujaf-72	172	2	2	CARDINAL
gujaf-72	172	3	3, april	DATE
gujaf-72	172	4	2021 11	DATE
gujaf-72	172	5	three	CARDINAL
gujaf-72	172	6	0.17	CARDINAL
gujaf-72	172	7	3.17	CARDINAL
gujaf-72	173	1	three	CARDINAL
gujaf-72	173	2	nigerian	NORP
gujaf-72	174	1	three	CARDINAL
gujaf-72	174	2	three	CARDINAL
gujaf-72	175	1	nigerian	NORP
gujaf-72	175	2	nigeria	GPE
gujaf-72	176	1	three	CARDINAL
gujaf-72	176	2	dmbs	ORG
gujaf-72	176	3	nigeria	GPE
gujaf-72	180	1	5	CARDINAL
gujaf-72	180	2	nigeria	GPE
gujaf-72	181	1	14	CARDINAL
gujaf-72	181	2	the financial years 2012 to 2018	DATE
gujaf-72	182	1	two	CARDINAL
gujaf-72	182	2	nigerian	NORP
gujaf-72	183	1	two	CARDINAL
gujaf-72	184	1	three	CARDINAL
gujaf-72	184	2	nigerian	NORP
gujaf-72	186	1	3	CARDINAL
gujaf-72	187	1	l. a.	PERSON
gujaf-72	187	2	haija	GPE
gujaf-72	187	3	a. a. a.	PERSON
gujaf-72	187	4	a. m.	PERSON
gujaf-72	187	5	2014	DATE
gujaf-72	190	1	4(1	CARDINAL
gujaf-72	191	1	allen, f. and e. carletti	PERSON
gujaf-72	191	2	2008	DATE
gujaf-72	191	3	45	CARDINAL
gujaf-72	191	4	358–378	CARDINAL
gujaf-72	192	1	barth	PERSON
gujaf-72	192	2	m. e.	PERSON
gujaf-72	192	3	j. gomez-biscarri	PERSON
gujaf-72	192	4	r. kasznik	PERSON
gujaf-72	192	5	g. lopez-espinosa	PERSON
gujaf-72	193	1	2012	DATE
gujaf-72	195	1	stanford university	ORG
gujaf-72	196	1	barth	PERSON
gujaf-72	196	2	m.	PERSON
gujaf-72	196	3	1998	DATE
gujaf-72	198	1	j. acc	PERSON
gujaf-72	200	1	36	CARDINAL
gujaf-72	200	2	199	CARDINAL
gujaf-72	200	3	233	CARDINAL
gujaf-72	200	4	gusau journal of accounting	ORG
gujaf-72	200	5	2	CARDINAL
gujaf-72	200	6	3, april	DATE
gujaf-72	200	7	2021 12	DATE
gujaf-72	200	8	m. e.	PERSON
gujaf-72	200	9	1994	DATE
gujaf-72	202	1	69(1	CARDINAL
gujaf-72	202	2	1-25	CARDINAL
gujaf-72	203	1	beatty	PERSON
gujaf-72	203	2	a. l.	PERSON
gujaf-72	203	3	b. ke	PERSON
gujaf-72	203	4	k. r. petroni	PERSON
gujaf-72	204	1	2002	DATE
gujaf-72	206	1	77	CARDINAL
gujaf-72	206	2	3	CARDINAL
gujaf-72	206	3	547	CARDINAL
gujaf-72	206	4	g. j. 2008	PERSON
gujaf-72	207	1	157	CARDINAL
gujaf-72	207	2	journal of accounting	ORG
gujaf-72	207	3	27	CARDINAL
gujaf-72	207	4	2	CARDINAL
gujaf-72	207	5	101	CARDINAL
gujaf-72	207	6	g. j. (	PERSON
gujaf-72	207	7	2006	DATE
gujaf-72	208	1	enron	ORG
gujaf-72	209	1	journal of accounting & public policy	ORG
gujaf-72	209	2	465	CARDINAL
gujaf-72	210	1	blankespoor	ORG
gujaf-72	210	2	e.	GPE
gujaf-72	210	3	t.j.	GPE
gujaf-72	210	4	k.r.	GPE
gujaf-72	210	5	c. shakespeare	PERSON
gujaf-72	210	6	2010	DATE
gujaf-72	210	7	ssrn	PERSON
gujaf-72	210	8	b.	PERSON
gujaf-72	210	9	m. causholli	PERSON
gujaf-72	210	10	l. myers	PERSON
gujaf-72	211	1	2012	DATE
gujaf-72	213	1	university of kentucky	ORG
gujaf-72	214	1	chang	PERSON
gujaf-72	214	2	r.d, shen	PERSON
gujaf-72	214	3	w. h. & fang	ORG
gujaf-72	214	4	c. j. (	PERSON
gujaf-72	214	5	2008	DATE
gujaf-72	216	1	international business & economics	ORG
gujaf-72	216	2	7(3	CARDINAL
gujaf-72	216	3	9	CARDINAL
gujaf-72	217	1	2014	DATE
gujaf-72	218	1	the victoria university of wellington usa	ORG
gujaf-72	218	2	2011	DATE
gujaf-72	219	1	39	DATE
gujaf-72	220	1	journal of international accounting research	ORG
gujaf-72	220	2	10(1	CARDINAL
gujaf-72	221	1	goh	PERSON
gujaf-72	221	2	b. w.	PERSON
gujaf-72	221	3	li	PERSON
gujaf-72	221	4	d.	NORP
gujaf-72	221	5	j., & owyong	ORG
gujaf-72	221	6	k. k.	PERSON
gujaf-72	221	7	2015	CARDINAL
gujaf-72	222	1	157	CARDINAL
gujaf-72	222	2	2008	DATE
gujaf-72	223	1	singapore management university	ORG
gujaf-72	224	1	gujarati	ORG
gujaf-72	224	2	n. d.	PERSON
gujaf-72	224	3	2004	DATE
gujaf-72	225	1	4 th edition	QUANTITY
gujaf-72	225	2	mcgraw-hills, usa.	ORG
gujaf-72	225	3	hanselman	PERSON
gujaf-72	225	4	2009	DATE
gujaf-72	227	1	1	CARDINAL
gujaf-72	227	2	1	CARDINAL
gujaf-72	228	1	hsu p.h.	PERSON
gujaf-72	228	2	lin y.	PERSON
gujaf-72	228	3	2016	CARDINAL
gujaf-72	230	1	eurasian	NORP
gujaf-72	230	2	4(2	CARDINAL
gujaf-72	231	1	laux	PERSON
gujaf-72	231	2	2010).did	CARDINAL
gujaf-72	232	1	24(1	CARDINAL
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gujaf-72	232	3	muller	ORG
gujaf-72	232	4	k. a.	PERSON
gujaf-72	232	5	e. j., &sellhorn	PERSON
gujaf-72	232	6	eu	ORG
gujaf-72	233	1	harvard business school	ORG
gujaf-72	234	1	2008).fair	CARDINAL
gujaf-72	235	1	2015	CARDINAL
gujaf-72	235	2	c.j.	GPE
gujaf-72	235	3	thomas	GPE
gujaf-72	235	4	w.b.	GPE
gujaf-72	235	5	2010	DATE
gujaf-72	237	1	157	CARDINAL
gujaf-72	238	1	rev	PERSON
gujaf-72	238	2	85	CARDINAL
gujaf-72	238	3	4	CARDINAL
gujaf-72	238	4	1375–1410	CARDINAL
gujaf-72	239	1	xiaolu xu	PERSON
gujaf-72	240	1	2013).fair	CARDINAL
gujaf-72	241	1	whitman school of management	ORG
gujaf-72	242	1	http://ssrn.com/abstract=1565653	ORG
gujaf-72	242	2	gusau journal of accounting	ORG
gujaf-72	242	3	2	CARDINAL
gujaf-72	242	4	3, april	DATE
gujaf-72	242	5	2021 13	DATE