id	sid	eid	entity	type
gujaf-75	1	1	gusau journal of accounting	ORG
gujaf-75	1	2	2	CARDINAL
gujaf-75	1	3	3, april	DATE
gujaf-75	1	4	2021	CARDINAL
gujaf-75	1	5	1	CARDINAL
gujaf-75	1	6	2	CARDINAL
gujaf-75	1	7	3, april	DATE
gujaf-75	1	8	2021	CARDINAL
gujaf-75	1	9	2756-665x	CARDINAL
gujaf-75	1	10	social sciences	ORG
gujaf-75	1	11	federal university gusau	ORG
gujaf-75	1	12	zamfara state	GPE
gujaf-75	1	13	nigeria gusau journal of accounting	ORG
gujaf-75	1	14	2	CARDINAL
gujaf-75	1	15	3, april	DATE
gujaf-75	1	16	2021 2	DATE
gujaf-75	1	17	nigerian	NORP
gujaf-75	2	1	dele ayo department of banking	ORG
gujaf-75	3	1	nigerian	NORP
gujaf-75	3	2	dmbs	ORG
gujaf-75	8	1	8	CARDINAL
gujaf-75	8	2	2010	DATE
gujaf-75	8	3	2019	DATE
gujaf-75	11	1	nigerian	NORP
gujaf-75	13	1	1	CARDINAL
gujaf-75	17	1	2006	DATE
gujaf-75	17	2	nigeria	GPE
gujaf-75	17	3	2014	DATE
gujaf-75	17	4	2020	DATE
gujaf-75	18	1	nigeria	GPE
gujaf-75	18	2	20	CARDINAL
gujaf-75	20	1	2010	DATE
gujaf-75	21	1	the end of financial year	DATE
gujaf-75	21	2	2	CARDINAL
gujaf-75	21	3	3, april	DATE
gujaf-75	21	4	2021 3	DATE
gujaf-75	23	1	a financial year	DATE
gujaf-75	23	2	annual	DATE
gujaf-75	24	1	two	CARDINAL
gujaf-75	29	1	arewa & yunisa 2017	ORG
gujaf-75	30	1	jensen & meckling	ORG
gujaf-75	30	2	1976	DATE
gujaf-75	30	3	jensen	PERSON
gujaf-75	30	4	1993	DATE
gujaf-75	30	5	2003	DATE
gujaf-75	30	6	dalton	GPE
gujaf-75	30	7	joihnson, &	ORG
gujaf-75	30	8	1999	DATE
gujaf-75	32	1	nigerian	NORP
gujaf-75	33	1	nigeria	GPE
gujaf-75	35	1	2	CARDINAL
gujaf-75	36	1	la porta	PERSON
gujaf-75	36	2	lopez-de-silanes	PERSON
gujaf-75	36	3	shleifer, a.& vishny	ORG
gujaf-75	36	4	2000	DATE
gujaf-75	38	1	2015	DATE
gujaf-75	42	1	2016	DATE
gujaf-75	44	1	jensen & meckling	ORG
gujaf-75	44	2	2	CARDINAL
gujaf-75	44	3	3, april	DATE
gujaf-75	44	4	2021 4	DATE
gujaf-75	46	1	zero	CARDINAL
gujaf-75	46	2	jensen & meckling	ORG
gujaf-75	46	3	1976	DATE
gujaf-75	47	1	stiles & taylor	ORG
gujaf-75	47	2	2001	DATE
gujaf-75	48	1	jensen	PERSON
gujaf-75	48	2	1983	DATE
gujaf-75	49	1	agrawal	PERSON
gujaf-75	49	2	knoeber	PERSON
gujaf-75	49	3	1996	DATE
gujaf-75	49	4	bhagat	PERSON
gujaf-75	49	5	2002	DATE
gujaf-75	49	6	2008	DATE
gujaf-75	50	1	1973	DATE
gujaf-75	50	2	pfeffer & salancik,1978	ORG
gujaf-75	51	1	2012	DATE
gujaf-75	53	1	musyoki & shawa 2017	ORG
gujaf-75	54	1	1956	DATE
gujaf-75	55	1	soyode	GPE
gujaf-75	55	2	1975	DATE
gujaf-75	55	3	1990	DATE
gujaf-75	55	4	ade legan	PERSON
gujaf-75	55	5	2001	DATE
gujaf-75	55	6	1956	DATE
gujaf-75	58	1	jensen & meckling	ORG
gujaf-75	58	2	1976	DATE
gujaf-75	58	3	fama	ORG
gujaf-75	58	4	1980	DATE
gujaf-75	58	5	2003	DATE
gujaf-75	58	6	ali & teulon	ORG
gujaf-75	58	7	2014	DATE
gujaf-75	58	8	reddy, abidin, & you	ORG
gujaf-75	58	9	2015	DATE
gujaf-75	60	1	dalton	GPE
gujaf-75	60	2	johnson, & ellstrand	ORG
gujaf-75	60	3	1999	DATE
gujaf-75	62	1	hussain	GPE
gujaf-75	62	2	mahfuzur & ridzuan	ORG
gujaf-75	62	3	2020	DATE
gujaf-75	62	4	malaysia	GPE
gujaf-75	63	1	336	CARDINAL
gujaf-75	63	2	2005	DATE
gujaf-75	63	3	2016	DATE
gujaf-75	66	1	gusau journal of accounting	ORG
gujaf-75	66	2	2	CARDINAL
gujaf-75	66	3	3, april	DATE
gujaf-75	66	4	2021 5	DATE
gujaf-75	66	5	2020	DATE
gujaf-75	66	6	palestinian	NORP
gujaf-75	68	1	150	CARDINAL
gujaf-75	68	2	the palestine security exchange	ORG
gujaf-75	68	3	2011	DATE
gujaf-75	68	4	2016	DATE
gujaf-75	70	1	palestine suwaidan & khalaf	ORG
gujaf-75	70	2	2020	DATE
gujaf-75	70	3	the amman stock exchange	ORG
gujaf-75	72	1	53	CARDINAL
gujaf-75	76	1	naburi & ndede	ORG
gujaf-75	76	2	2019	DATE
gujaf-75	76	3	the nairobi securities exchange	ORG
gujaf-75	76	4	kenya	GPE
gujaf-75	78	1	64	CARDINAL
gujaf-75	78	2	2011	DATE
gujaf-75	78	3	2015	DATE
gujaf-75	81	1	yahya	PERSON
gujaf-75	81	2	ghazali &	ORG
gujaf-75	81	3	2017	CARDINAL
gujaf-75	81	4	pakistan	GPE
gujaf-75	82	1	219	CARDINAL
gujaf-75	82	2	2012–2016	CARDINAL
gujaf-75	85	1	kurawa	PERSON
gujaf-75	85	2	ishaku	PERSON
gujaf-75	85	3	2014	DATE
gujaf-75	85	4	5	CARDINAL
gujaf-75	85	5	2014	DATE
gujaf-75	85	6	the period of 2003 to 2012	DATE
gujaf-75	87	1	nigeria	GPE
gujaf-75	88	1	3	CARDINAL
gujaf-75	89	1	2	CARDINAL
gujaf-75	89	2	3, april	DATE
gujaf-75	89	3	2021	CARDINAL
gujaf-75	89	4	6	CARDINAL
gujaf-75	90	1	8	CARDINAL
gujaf-75	90	2	2010	DATE
gujaf-75	90	3	2019	DATE
gujaf-75	91	1	0	CARDINAL
gujaf-75	92	1	2	CARDINAL
gujaf-75	93	1	3	CARDINAL
gujaf-75	94	1	g lo	PERSON
gujaf-75	95	1	g ep s	PERSON
gujaf-75	95	2	1	CARDINAL
gujaf-75	95	3	1 9	CARDINAL
gujaf-75	95	4	1	CARDINAL
gujaf-75	99	1	2	CARDINAL
gujaf-75	100	1	3	CARDINAL
gujaf-75	101	1	g lo	PERSON
gujaf-75	102	1	g ep s	PERSON
gujaf-75	102	2	6	CARDINAL
gujaf-75	102	3	9	CARDINAL
gujaf-75	102	4	1	CARDINAL
gujaf-75	102	5	1	CARDINAL
gujaf-75	103	1	2	CARDINAL
gujaf-75	108	1	        	PERSON
gujaf-75	108	2	1	CARDINAL
gujaf-75	113	1	dumbs≤10,dumbs≤11	GPE
gujaf-75	114	1	dumbs≤19	PERSON
gujaf-75	115	1	one	CARDINAL
gujaf-75	115	2	zero	CARDINAL
gujaf-75	116	1	1	CARDINAL
gujaf-75	116	2	2	CARDINAL
gujaf-75	117	1	µit1	ORG
gujaf-75	117	2	1i	CARDINAL
gujaf-75	117	3		GPE
gujaf-75	118	1	1 2 1 9	CARDINAL
gujaf-75	120	1	 	PERSON
gujaf-75	122	1	 	PERSON
gujaf-75	123	1	annual	DATE
gujaf-75	123	2	dmbs	ORG
gujaf-75	123	3	nigeria	GPE
gujaf-75	123	4	the period of	DATE
gujaf-75	123	5	10 years	DATE
gujaf-75	123	6	2010	DATE
gujaf-75	123	7	2019	DATE
gujaf-75	125	1	4	CARDINAL
gujaf-75	126	1	1	CARDINAL
gujaf-75	126	2	1	CARDINAL
gujaf-75	126	3	0.5279018 5.330357	MONEY
gujaf-75	126	4	0	CARDINAL
gujaf-75	126	5	0	CARDINAL
gujaf-75	126	6	2.8	CARDINAL
gujaf-75	126	7	8.74	CARDINAL
gujaf-75	126	8	2020	DATE
gujaf-75	126	9	1	CARDINAL
gujaf-75	127	1	approximately 0.53	CARDINAL
gujaf-75	127	2	0.88	CARDINAL
gujaf-75	128	1	2	CARDINAL
gujaf-75	128	2	3, april	DATE
gujaf-75	128	3	2021 7	DATE
gujaf-75	129	1	2.8	CARDINAL
gujaf-75	129	2	2.8	CARDINAL
gujaf-75	130	1	8.74	CARDINAL
gujaf-75	132	1	2.10	CARDINAL
gujaf-75	132	2	2.09	CARDINAL
gujaf-75	132	3	1.78	CARDINAL
gujaf-75	134	1	years	DATE
gujaf-75	135	1	1 to 9	CARDINAL
gujaf-75	135	2	2	CARDINAL
gujaf-75	135	3	12	CARDINAL
gujaf-75	137	1	pegan langrangian multiplier	PERSON
gujaf-75	138	1	2	CARDINAL
gujaf-75	138	2	breuesch pegan langrangian multiplier	PERSON
gujaf-75	138	3	0	CARDINAL
gujaf-75	143	1	0	CARDINAL
gujaf-75	145	1	0.00	CARDINAL
gujaf-75	146	1	1.000	CARDINAL
gujaf-75	146	2	2	CARDINAL
gujaf-75	146	3	pegan langrangian multiplier	PERSON
gujaf-75	147	1	chibar2	PERSON
gujaf-75	147	2	1.000	CARDINAL
gujaf-75	147	3	greater than 5%	PERCENT
gujaf-75	149	1	3	CARDINAL
gujaf-75	149	2	3	CARDINAL
gujaf-75	149	3	0.1638005 0.5036423	MONEY
gujaf-75	149	4	0.745	CARDINAL
gujaf-75	149	5	0.037	CARDINAL
gujaf-75	150	1	0.167	CARDINAL
gujaf-75	150	2	0.2756896	MONEY
gujaf-75	150	3	0.583	CARDINAL
gujaf-75	150	4	1.10 0.271	CARDINAL
gujaf-75	150	5	14	CARDINAL
gujaf-75	151	1	0.177653	CARDINAL
gujaf-75	151	2	0.649	CARDINAL
gujaf-75	151	3	0.1908443 -0.14 0.891	MONEY
gujaf-75	151	4	0.4386707	CARDINAL
gujaf-75	151	5	0.575	CARDINAL
gujaf-75	151	6	2	CARDINAL
gujaf-75	151	7	3, april	DATE
gujaf-75	151	8	2021 8	DATE
gujaf-75	151	9	1.966975 1.352485 1.45	MONEY
gujaf-75	151	10	0.4193 wald chi2(5	MONEY
gujaf-75	151	11	70.76	CARDINAL
gujaf-75	151	12	0.0000	CARDINAL
gujaf-75	151	13	2020	DATE
gujaf-75	151	14	3	CARDINAL
gujaf-75	152	1	0.745	CARDINAL
gujaf-75	153	1	0.037	CARDINAL
gujaf-75	155	1	less than 5%	PERCENT
gujaf-75	158	1	0.167	CARDINAL
gujaf-75	158	2	≤11	PERSON
gujaf-75	158	3	0.583	CARDINAL
gujaf-75	158	4	0.2221	CARDINAL
gujaf-75	158	5	0,271	CARDINAL
gujaf-75	158	6	0.967	CARDINAL
gujaf-75	159	1	0.649	CARDINAL
gujaf-75	159	2	0.891	CARDINAL
gujaf-75	159	3	0.982	CARDINAL
gujaf-75	159	4	0.1597	CARDINAL
gujaf-75	159	5	0.662	CARDINAL
gujaf-75	159	6	0.1703	CARDINAL
gujaf-75	159	7	0.723	CARDINAL
gujaf-75	159	8	0.575	CARDINAL
gujaf-75	160	1	≤11	PERSON
gujaf-75	161	1	nigerian	NORP
gujaf-75	162	1	nigerian	NORP
gujaf-75	164	1	4	CARDINAL
gujaf-75	165	1	4	CARDINAL
gujaf-75	165	2	0.2929312 0.3428573 0.85	MONEY
gujaf-75	165	3	0.003	CARDINAL
gujaf-75	165	4	≥9≤11 0	ORG
gujaf-75	165	5	0.2255128 1.14	QUANTITY
gujaf-75	165	6	0.4129946 0.3203064 1.29	MONEY
gujaf-75	165	7	0.2335595 0.4120717 0.57	MONEY
gujaf-75	165	8	1.53381 .5525981	MONEY
gujaf-75	165	9	2.78 0.006	CARDINAL
gujaf-75	166	1	68.19	CARDINAL
gujaf-75	166	2	0.0000	CARDINAL
gujaf-75	166	3	2020	DATE
gujaf-75	166	4	4	CARDINAL
gujaf-75	167	1	4.3	CARDINAL
gujaf-75	168	1	0.393	CARDINAL
gujaf-75	169	1	gusau journal of accounting	ORG
gujaf-75	169	2	2	CARDINAL
gujaf-75	169	3	3, april	DATE
gujaf-75	169	4	2021 9	DATE
gujaf-75	169	5	0.003	CARDINAL
gujaf-75	171	1	0.256678	CARDINAL
gujaf-75	171	2	0.255	CARDINAL
gujaf-75	171	3	0.408243	CARDINAL
gujaf-75	171	4	0.4129946	CARDINAL
gujaf-75	171	5	0.197	CARDINAL
gujaf-75	171	6	≥18≤20	GPE
gujaf-75	171	7	0.2335595	CARDINAL
gujaf-75	171	8	0.571	DATE
gujaf-75	172	1	nigerian	NORP
gujaf-75	173	1	nigerian	NORP
gujaf-75	174	1	two	CARDINAL
gujaf-75	174	2	first	ORDINAL
gujaf-75	174	3	second	ORDINAL
gujaf-75	174	4	3	CARDINAL
gujaf-75	174	5	4	CARDINAL
gujaf-75	174	6	0.4193	CARDINAL
gujaf-75	174	7	0.3960	CARDINAL
gujaf-75	176	1	wald statistics	ORG
gujaf-75	176	2	5%	PERCENT
gujaf-75	178	1	4.1	CARDINAL
gujaf-75	179	1	yahya,ghazali &	ORG
gujaf-75	179	2	2017	CARDINAL
gujaf-75	179	3	hussain	GPE
gujaf-75	179	4	mahfuzur,& ridzuan	ORG
gujaf-75	179	5	2020	DATE
gujaf-75	179	6	malaysia	GPE
gujaf-75	179	7	kurawa & ishaku	ORG
gujaf-75	179	8	2014	DATE
gujaf-75	179	9	nigeria	GPE
gujaf-75	179	10	naburi & ndede	ORG
gujaf-75	179	11	2019	DATE
gujaf-75	179	12	kenya	GPE
gujaf-75	180	1	linter 1956	DATE
gujaf-75	180	2	2003	DATE
gujaf-75	180	3	musa 2009	PERSON
gujaf-75	182	1	nigerian	NORP
gujaf-75	183	1	jensen & meckling	ORG
gujaf-75	183	2	1976	DATE
gujaf-75	183	3	1980	DATE
gujaf-75	183	4	2003	DATE
gujaf-75	183	5	ali & teulon	ORG
gujaf-75	183	6	2014	DATE
gujaf-75	183	7	reddy	GPE
gujaf-75	183	8	abidin, & you	ORG
gujaf-75	183	9	2015	DATE
gujaf-75	184	1	dalton	PERSON
gujaf-75	184	2	johnson, & ellstrand	ORG
gujaf-75	184	3	1999	DATE
gujaf-75	188	1	5	CARDINAL
gujaf-75	195	1	gusau journal of accounting	ORG
gujaf-75	195	2	2	CARDINAL
gujaf-75	195	3	3, april	DATE
gujaf-75	195	4	2021	CARDINAL
gujaf-75	195	5	10	CARDINAL
gujaf-75	195	6	nigerian	NORP
gujaf-75	196	1	nigerian	NORP
gujaf-75	198	1	adelegan	PERSON
gujaf-75	198	2	2001	DATE
gujaf-75	199	1	university of ibadan	ORG
gujaf-75	200	1	agrawal, a.,& knoeber	ORG
gujaf-75	200	2	1996).firm	CARDINAL
gujaf-75	200	3	31	CARDINAL
gujaf-75	200	4	377397	DATE
gujaf-75	201	1	ali	PERSON
gujaf-75	201	2	c. b.	PERSON
gujaf-75	201	3	f.	PERSON
gujaf-75	201	4	2014	DATE
gujaf-75	203	1	paris	GPE
gujaf-75	203	2	ipag business school	ORG
gujaf-75	204	1	google	ORG
gujaf-75	204	2	d. a.	PERSON
gujaf-75	204	3	2016	DATE
gujaf-75	205	1	nigeria	GPE
gujaf-75	206	1	olabisi onabanjo university, ago-iwoye	ORG
gujaf-75	206	2	ogun state	GPE
gujaf-75	206	3	nigeria	GPE
gujaf-75	206	4	ph.d	ORG
gujaf-75	206	5	d. a.	PERSON
gujaf-75	206	6	r.o.c. &	ORG
gujaf-75	207	1	akingunola r.o.	PERSON
gujaf-75	207	2	ogunlana	FAC
gujaf-75	207	3	o. f.	PERSON
gujaf-75	207	4	2017	CARDINAL
gujaf-75	208	1	nigeria	GPE
gujaf-75	209	1	annual	DATE
gujaf-75	209	2	nigeria	GPE
gujaf-75	210	1	bhagat	ORG
gujaf-75	210	2	s.,& black	ORG
gujaf-75	210	3	performance.journal of corporation law.27	ORG
gujaf-75	210	4	231	CARDINAL
gujaf-75	211	1	cbn	ORG
gujaf-75	211	2	2006	DATE
gujaf-75	212	1	nigeria	GPE
gujaf-75	212	2	consolidation.[cbn	GPE
gujaf-75	212	3	abuja] dalton	PERSON
gujaf-75	212	4	d. r.	PERSON
gujaf-75	212	5	daily	DATE
gujaf-75	212	6	c. m.	PERSON
gujaf-75	212	7	johnson	PERSON
gujaf-75	212	8	j. l.	PERSON
gujaf-75	212	9	a. e.	PERSON
gujaf-75	212	10	1999	DATE
gujaf-75	214	1	academy of management journal	ORG
gujaf-75	214	2	42(6	CARDINAL
gujaf-75	214	3	674–686	CARDINAL
gujaf-75	214	4	e.f.	GPE
gujaf-75	214	5	1980	DATE
gujaf-75	215	1	88	CARDINAL
gujaf-75	215	2	288307	DATE
gujaf-75	216	1	fama	GPE
gujaf-75	216	2	e.f.	GPE
gujaf-75	216	3	1983).separation	CARDINAL
gujaf-75	216	4	26	CARDINAL
gujaf-75	216	5	301	CARDINAL
gujaf-75	217	1	ghosh, a.	PERSON
gujaf-75	217	2	2003	DATE
gujaf-75	218	1	india.mumbai	ORG
gujaf-75	218	2	indira gandhi institute of development	ORG
gujaf-75	218	3	l. j.	PERSON
gujaf-75	218	4	c. j.	PERSON
gujaf-75	218	5	2015	DATE
gujaf-75	219	1	14th	ORDINAL
gujaf-75	219	2	pearson	PERSON
gujaf-75	219	3	hussain	GPE
gujaf-75	219	4	t., mahfuzur	GPE
gujaf-75	219	5	2020	DATE
gujaf-75	221	1	malaysia	GPE
gujaf-75	222	1	journal of asian finance	ORG
gujaf-75	222	2	7	CARDINAL
gujaf-75	222	3	3	CARDINAL
gujaf-75	222	4	pp87-99	ORG
gujaf-75	222	5	jensen	PERSON
gujaf-75	222	6	m. c.	PERSON
gujaf-75	222	7	w. h.	PERSON
gujaf-75	223	1	1976).theory	CARDINAL
gujaf-75	224	1	journal of financial economics	ORG
gujaf-75	225	1	3	CARDINAL
gujaf-75	225	2	305	CARDINAL
gujaf-75	226	1	jensen	PERSON
gujaf-75	226	2	m. c.	PERSON
gujaf-75	226	3	1993	DATE
gujaf-75	227	1	48	CARDINAL
gujaf-75	227	2	831	CARDINAL
gujaf-75	228	1	kurawa	PERSON
gujaf-75	228	2	j. m.	PERSON
gujaf-75	228	3	2014	DATE
gujaf-75	229	1	nigeria	GPE
gujaf-75	229	2	journali’s	ORG
gujaf-75	230	1	2	CARDINAL
gujaf-75	230	2	8)	CARDINAL
gujaf-75	230	3	1-12	CARDINAL
gujaf-75	231	1	la porta	PERSON
gujaf-75	231	2	r.	NORP
gujaf-75	231	3	lopez-de-silanes	PERSON
gujaf-75	231	4	f.	PERSON
gujaf-75	231	5	a., & vishny	ORG
gujaf-75	231	6	r. w.	PERSON
gujaf-75	231	7	2000	DATE
gujaf-75	233	1	j. (1956).distribution	PERSON
gujaf-75	233	2	2	CARDINAL
gujaf-75	234	1	m’ithiria	PERSON
gujaf-75	234	2	e. n.	PERSON
gujaf-75	234	3	musyoki	PERSON
gujaf-75	234	4	d., & shawa	ORG
gujaf-75	234	5	2017	CARDINAL
gujaf-75	236	1	journal of business & economic	ORG
gujaf-75	236	2	4	CARDINAL
gujaf-75	236	3	4	CARDINAL
gujaf-75	237	1	gusau journal of accounting	ORG
gujaf-75	237	2	2	CARDINAL
gujaf-75	237	3	3, april	DATE
gujaf-75	237	4	2021 11	DATE
gujaf-75	237	5	w., saleh, a. & islam	PERSON
gujaf-75	237	6	2020	DATE
gujaf-75	240	1	palestinian	NORP
gujaf-75	241	1	1(4	CARDINAL
gujaf-75	241	2	84	CARDINAL
gujaf-75	242	1	f.i.	GPE
gujaf-75	242	2	2009	DATE
gujaf-75	243	1	the nigerian stock exchange	ORG
gujaf-75	244	1	african journal of business management	ORG
gujaf-75	244	2	3(10	CARDINAL
gujaf-75	244	3	555-566	CARDINAL
gujaf-75	244	4	j., & ndede	ORG
gujaf-75	244	5	f. w. s.	PERSON
gujaf-75	244	6	2019	DATE
gujaf-75	245	1	the nairobi securities exchange	ORG
gujaf-75	245	2	kenya	GPE
gujaf-75	246	1	international journal of current aspects	ORG
gujaf-75	246	2	3(vi),354	CARDINAL
gujaf-75	247	1	www.ijcab.org nyong	PERSON
gujaf-75	247	2	m. o.	PERSON
gujaf-75	247	3	1990	DATE
gujaf-75	249	1	lagos state university	ORG
gujaf-75	250	1	r.a.	PERSON
gujaf-75	250	2	2011	DATE
gujaf-75	252	1	lagos	GPE
gujaf-75	252	2	brierly jones nigeria ltd]	ORG
gujaf-75	253	1	petrovic	PERSON
gujaf-75	253	2	j. (	PERSON
gujaf-75	253	3	2008	DATE
gujaf-75	254	1	46	DATE
gujaf-75	254	2	9	CARDINAL
gujaf-75	254	3	1373-1392	CARDINAL
gujaf-75	255	1	pfeffer	PERSON
gujaf-75	255	2	j. (	PERSON
gujaf-75	255	3	1973	DATE
gujaf-75	257	1	quarterly	DATE
gujaf-75	257	2	18	CARDINAL
gujaf-75	257	3	349	CARDINAL
gujaf-75	257	4	g. r.	PERSON
gujaf-75	257	5	1978).the	CARDINAL
gujaf-75	257	6	harper & row	ORG
gujaf-75	258	1	reddy	PERSON
gujaf-75	258	2	k., abidin	PERSON
gujaf-75	258	3	s., & you	ORG
gujaf-75	258	4	2015	DATE
gujaf-75	259	1	new zealand	GPE
gujaf-75	261	1	141–152	CARDINAL
gujaf-75	262	1	soyode, a.	ORG
gujaf-75	262	2	1975).dividend	CARDINAL
gujaf-75	263	1	nigerian journal of economics	ORG
gujaf-75	263	2	l7	GPE
gujaf-75	264	1	2001	DATE
gujaf-75	266	1	oxford	NORP
gujaf-75	266	2	oxford university press	ORG
gujaf-75	267	1	suwaidan	GPE
gujaf-75	267	2	m. s.	PERSON
gujaf-75	267	3	khalaf	PERSON
gujaf-75	267	4	l. s.	PERSON
gujaf-75	267	5	2020	DATE
gujaf-75	268	1	jordan	GPE
gujaf-75	269	1	international journal of iinnovation	ORG
gujaf-75	270	1	14	CARDINAL
gujaf-75	270	2	8	CARDINAL
gujaf-75	270	3	550-567	CARDINAL
gujaf-75	270	4	2012	DATE
gujaf-75	271	1	ghana	GPE
gujaf-75	272	1	european journal of business and management	ORG
gujaf-75	272	2	95112	CARDINAL
gujaf-75	272	3	yahya f.,ghazali	PERSON
gujaf-75	272	4	z. b. &	PERSON
gujaf-75	272	5	c. g.	PERSON
gujaf-75	273	1	2017).effectiveness	CARDINAL
gujaf-75	274	1	businss & management	ORG
gujaf-75	274	2	4(1	CARDINAL
gujaf-75	274	3	gusau journal of accounting	ORG
gujaf-75	274	4	2	CARDINAL
gujaf-75	274	5	3, april	DATE
gujaf-75	274	6	2021 12	DATE