id	sid	eid	entity	type
gujaf-78	1	1	gusau journal of accounting	ORG
gujaf-78	1	2	2	CARDINAL
gujaf-78	1	3	3, april	DATE
gujaf-78	1	4	2021	CARDINAL
gujaf-78	1	5	1	CARDINAL
gujaf-78	1	6	2	CARDINAL
gujaf-78	1	7	3, april	DATE
gujaf-78	1	8	2021	CARDINAL
gujaf-78	1	9	2756-665x	CARDINAL
gujaf-78	1	10	social sciences	ORG
gujaf-78	1	11	federal university gusau	ORG
gujaf-78	1	12	zamfara state	GPE
gujaf-78	1	13	nigeria gusau journal of accounting	ORG
gujaf-78	1	14	2	CARDINAL
gujaf-78	1	15	3, april	DATE
gujaf-78	1	16	2021 2	CARDINAL
gujaf-78	1	17	nigeria	GPE
gujaf-78	1	18	abdul kerim	PERSON
gujaf-78	1	19	department of accounting ahmadu bello university	ORG
gujaf-78	1	20	kaduna state nigeria +2348062946629	GPE
gujaf-78	1	21	samuel olusegun james phd	PERSON
gujaf-78	1	22	ance kogi state university	ORG
gujaf-78	1	23	kogi state nigeria +2348036197383	ORG
gujaf-78	1	24	mu’azu	ORG
gujaf-78	1	25	badara phd department of accounting	ORG
gujaf-78	1	26	ahmadu bello university	ORG
gujaf-78	1	27	nigeria	GPE
gujaf-78	1	28	odobi	PERSON
gujaf-78	1	29	david department of accounting kogi state university	ORG
gujaf-78	1	30	kogi state nigeria +2348062913951	ORG
gujaf-78	1	31	nigeria	GPE
gujaf-78	3	1	35	CARDINAL
gujaf-78	4	1	nine years of annual	DATE
gujaf-78	7	1	nigeria 1	ORG
gujaf-78	9	1	yahaya & lawal	ORG
gujaf-78	9	2	2018	DATE
gujaf-78	11	1	shaba	GPE
gujaf-78	11	2	yaaba, & abubakar	ORG
gujaf-78	11	3	2019).the	CARDINAL
gujaf-78	12	1	1976	DATE
gujaf-78	13	1	karl	PERSON
gujaf-78	13	2	2019	DATE
gujaf-78	13	3	mailto:ohiminiabdulkerim@gmail.com	ORG
gujaf-78	15	1	2	CARDINAL
gujaf-78	15	2	3, april	DATE
gujaf-78	15	3	2021 3	DATE
gujaf-78	16	1	posner	ORG
gujaf-78	16	2	2009	DATE
gujaf-78	17	1	2015	DATE
gujaf-78	20	1	more than one	CARDINAL
gujaf-78	20	2	one	CARDINAL
gujaf-78	21	1	nigeria	GPE
gujaf-78	23	1	nigerian	NORP
gujaf-78	23	2	alhaji	GPE
gujaf-78	23	3	2018	DATE
gujaf-78	24	1	nigeria	GPE
gujaf-78	25	1	allied industries plc	ORG
gujaf-78	25	2	37%	PERCENT
gujaf-78	25	3	2015	DATE
gujaf-78	25	4	13%	PERCENT
gujaf-78	25	5	2017	DATE
gujaf-78	26	1	nigerian	NORP
gujaf-78	26	2	13%	PERCENT
gujaf-78	26	3	2014	DATE
gujaf-78	26	4	1%	PERCENT
gujaf-78	26	5	2018	DATE
gujaf-78	27	1	cutix plc	ORG
gujaf-78	27	2	19%	PERCENT
gujaf-78	27	3	2017	CARDINAL
gujaf-78	27	4	8%	PERCENT
gujaf-78	27	5	2018	DATE
gujaf-78	28	1	nigeria	GPE
gujaf-78	33	1	hafez	PERSON
gujaf-78	33	2	2017	CARDINAL
gujaf-78	34	1	morey	PERSON
gujaf-78	34	2	2016	CARDINAL
gujaf-78	36	1	nigerian	NORP
gujaf-78	37	1	nigerian	NORP
gujaf-78	38	1	nigeria	GPE
gujaf-78	40	1	nigerian	NORP
gujaf-78	41	1	nigeria	GPE
gujaf-78	42	1	nigeria	GPE
gujaf-78	43	1	gusau journal of accounting	ORG
gujaf-78	43	2	2	CARDINAL
gujaf-78	43	3	3, april	DATE
gujaf-78	43	4	2021	CARDINAL
gujaf-78	44	1	eight-year	DATE
gujaf-78	44	2	35	CARDINAL
gujaf-78	44	3	nigerian	NORP
gujaf-78	46	1	nigeria	GPE
gujaf-78	48	1	2	CARDINAL
gujaf-78	49	1	adamu	ORG
gujaf-78	49	2	ishak, & chandren	ORG
gujaf-78	49	3	2017	CARDINAL
gujaf-78	49	4	the ghana stock exchange	ORG
gujaf-78	50	1	pearson logistics	ORG
gujaf-78	51	1	ghanaian	NORP
gujaf-78	52	1	pearson	PERSON
gujaf-78	53	1	the ghana stock exchange	ORG
gujaf-78	54	1	maina & ishmail	ORG
gujaf-78	54	2	2014	DATE
gujaf-78	54	3	nairobi stock exchange	ORG
gujaf-78	54	4	62	CARDINAL
gujaf-78	54	5	2009 to 2013	DATE
gujaf-78	56	1	fabian	NORP
gujaf-78	56	2	james	PERSON
gujaf-78	56	3	moshi	GPE
gujaf-78	56	4	2014	DATE
gujaf-78	56	5	from 2008 to 2012	DATE
gujaf-78	56	6	the ghana stock exchange	ORG
gujaf-78	58	1	delong	PERSON
gujaf-78	58	2	2019	DATE
gujaf-78	58	3	lankan	NORP
gujaf-78	59	1	20	CARDINAL
gujaf-78	60	1	nigeria	GPE
gujaf-78	61	1	benjamin	ORG
gujaf-78	61	2	love & kabiru	ORG
gujaf-78	61	3	2014	DATE
gujaf-78	61	4	nigeria	GPE
gujaf-78	62	1	seventeen	CARDINAL
gujaf-78	62	2	17	CARDINAL
gujaf-78	62	3	2001-2010	DATE
gujaf-78	63	1	two	CARDINAL
gujaf-78	63	2	two	CARDINAL
gujaf-78	64	1	2	CARDINAL
gujaf-78	64	2	3, april	DATE
gujaf-78	64	3	2021 5	DATE
gujaf-78	64	4	jaffar	PERSON
gujaf-78	64	5	2019	DATE
gujaf-78	65	1	133	CARDINAL
gujaf-78	65	2	thailand	GPE
gujaf-78	67	1	2019	DATE
gujaf-78	72	1	hafez	ORG
gujaf-78	72	2	2017	CARDINAL
gujaf-78	72	3	less than 50%	PERCENT
gujaf-78	73	1	280	CARDINAL
gujaf-78	73	2	israeli	NORP
gujaf-78	76	1	kerim & alaji	ORG
gujaf-78	76	2	2019	DATE
gujaf-78	76	3	nigerian	NORP
gujaf-78	77	1	2012 to 2018	DATE
gujaf-78	77	2	87	CARDINAL
gujaf-78	78	1	five	CARDINAL
gujaf-78	79	1	less than 20%	PERCENT
gujaf-78	82	1	the united states	GPE
gujaf-78	82	2	around 5%	PERCENT
gujaf-78	82	3	1945	DATE
gujaf-78	82	4	8%	PERCENT
gujaf-78	82	5	1950	DATE
gujaf-78	82	6	33%	PERCENT
gujaf-78	82	7	1980	DATE
gujaf-78	82	8	45 percent	PERCENT
gujaf-78	82	9	1990	DATE
gujaf-78	82	10	60%	PERCENT
gujaf-78	82	11	2003	DATE
gujaf-78	82	12	67 percent	PERCENT
gujaf-78	82	13	2010	DATE
gujaf-78	82	14	kerim & alaji	ORG
gujaf-78	82	15	2019	DATE
gujaf-78	88	1	2	CARDINAL
gujaf-78	88	2	3, april	DATE
gujaf-78	88	3	2021 6	DATE
gujaf-78	89	1	2014	DATE
gujaf-78	90	1	nawi	PERSON
gujaf-78	90	2	2018	DATE
gujaf-78	90	3	american	NORP
gujaf-78	92	1	american	NORP
gujaf-78	93	1	kakanda	GPE
gujaf-78	93	2	bello, & abba	ORG
gujaf-78	93	3	2016	CARDINAL
gujaf-78	96	1	gleason	ORG
gujaf-78	96	2	mathur, & mathur	ORG
gujaf-78	96	3	2017	DATE
gujaf-78	101	1	one	CARDINAL
gujaf-78	101	2	one	CARDINAL
gujaf-78	103	1	jensen& & meckling	ORG
gujaf-78	103	2	1976	DATE
gujaf-78	104	1	jensen& & meckling	ORG
gujaf-78	104	2	1976	DATE
gujaf-78	106	1	2009	DATE
gujaf-78	107	1	roa gusau journal of accounting	ORG
gujaf-78	107	2	2	CARDINAL
gujaf-78	107	3	3, april	DATE
gujaf-78	107	4	2021 7	DATE
gujaf-78	107	5	1.2 3	CARDINAL
gujaf-78	109	1	35	CARDINAL
gujaf-78	109	2	all fifty-nine	CARDINAL
gujaf-78	109	3	59	CARDINAL
gujaf-78	109	4	the nigerian stock exchange	ORG
gujaf-78	109	5	december 31, 2019	DATE
gujaf-78	110	1	35	CARDINAL
gujaf-78	111	1	i.	PERSON
gujaf-78	111	2	the nigerian stock exchange	ORG
gujaf-78	111	3	one	CARDINAL
gujaf-78	111	4	1) year prior to 2011	DATE
gujaf-78	113	1	annual	DATE
gujaf-78	113	2	2011	DATE
gujaf-78	113	3	2019	DATE
gujaf-78	114	1	annual	DATE
gujaf-78	118	1	1	CARDINAL
gujaf-78	119	1	tian	PERSON
gujaf-78	119	2	zeitun	PERSON
gujaf-78	119	3	2018	DATE
gujaf-78	122	1	salehi	ORG
gujaf-78	122	2	2012	DATE
gujaf-78	122	3	5 percent	PERCENT
gujaf-78	122	4	kouki & guizani	ORG
gujaf-78	122	5	2009	DATE
gujaf-78	122	6	stapledon	GPE
gujaf-78	122	7	2016	CARDINAL
gujaf-78	124	1	abubakar 2017	ORG
gujaf-78	124	2	2021	CARDINAL
gujaf-78	125	1	x.	GPE
gujaf-78	127	1	………………………………	PRODUCT
gujaf-78	128	1	gusau journal of accounting	ORG
gujaf-78	128	2	2	CARDINAL
gujaf-78	128	3	3, april	DATE
gujaf-78	128	4	2021 8	DATE
gujaf-78	129	1	0	CARDINAL
gujaf-78	129	2	1	CARDINAL
gujaf-78	131	1	4	CARDINAL
gujaf-78	133	1	2	CARDINAL
gujaf-78	133	2	2	CARDINAL
gujaf-78	133	3	max	PERSON
gujaf-78	133	4	dev.	PERSON
gujaf-78	133	5	315	CARDINAL
gujaf-78	134	1	315 .45 .036	QUANTITY
gujaf-78	135	1	315	CARDINAL
gujaf-78	135	2	315	CARDINAL
gujaf-78	136	1	0.2039	CARDINAL
gujaf-78	136	2	2021	CARDINAL
gujaf-78	136	3	2	CARDINAL
gujaf-78	137	1	annual	DATE
gujaf-78	138	1	7%	PERCENT
gujaf-78	142	1	0.9	CARDINAL
gujaf-78	145	1	0.2107	GPE
gujaf-78	147	1	0.45	CARDINAL
gujaf-78	148	1	approximately 95%	PERCENT
gujaf-78	149	1	0.45	CARDINAL
gujaf-78	149	2	0.035	CARDINAL
gujaf-78	150	1	0.4740	CARDINAL
gujaf-78	151	1	0.1905	CARDINAL
gujaf-78	152	1	nearly 21%	PERCENT
gujaf-78	153	1	0.051	CARDINAL
gujaf-78	153	2	0.95	CARDINAL
gujaf-78	154	1	0.2039	CARDINAL
gujaf-78	155	1	2	CARDINAL
gujaf-78	155	2	3, april	DATE
gujaf-78	155	3	2021 9	DATE
gujaf-78	156	1	3	CARDINAL
gujaf-78	156	2	instown owncon	ORG
gujaf-78	156	3	1.0000 mown	QUANTITY
gujaf-78	156	4	1.0000	CARDINAL
gujaf-78	156	5	1.0000	CARDINAL
gujaf-78	156	6	0.1193 0.1021 1.0000	CARDINAL
gujaf-78	156	7	2021	CARDINAL
gujaf-78	156	8	3	CARDINAL
gujaf-78	158	1	instown	ORG
gujaf-78	159	1	intown	GPE
gujaf-78	160	1	cook-weisberg	PERSON
gujaf-78	161	1	chi2	ORG
gujaf-78	161	2	2.31	CARDINAL
gujaf-78	161	3	0.1285	CARDINAL
gujaf-78	163	1	less than 10	CARDINAL
gujaf-78	166	1	0.16	CARDINAL
gujaf-78	166	2	chi 09954	ORG
gujaf-78	166	3	hausman	PERSON
gujaf-78	167	1	chi2	ORG
gujaf-78	168	1	pagan lagrangian	ORG
gujaf-78	169	1	0.000	CARDINAL
gujaf-78	169	2	1.000	CARDINAL
gujaf-78	171	1	4	CARDINAL
gujaf-78	172	1	4	CARDINAL
gujaf-78	173	1	0.394	CARDINAL
gujaf-78	173	2	2.40 0.017	CARDINAL
gujaf-78	173	3	0.094	CARDINAL
gujaf-78	174	1	23.74	CARDINAL
gujaf-78	174	2	2021	CARDINAL
gujaf-78	174	3	0.1700	CARDINAL
gujaf-78	175	1	0.0010	CARDINAL
gujaf-78	175	2	2	CARDINAL
gujaf-78	175	3	3, april	DATE
gujaf-78	175	4	2021 10	DATE
gujaf-78	175	5	0.1700	CARDINAL
gujaf-78	175	6	4	CARDINAL
gujaf-78	175	7	17 percent	PERCENT
gujaf-78	175	8	nigeria	GPE
gujaf-78	175	9	0.0010	CARDINAL
gujaf-78	175	10	1%	PERCENT
gujaf-78	177	1	4	CARDINAL
gujaf-78	178	1	nigeria	GPE
gujaf-78	178	2	ibrahim	PERSON
gujaf-78	178	3	2016	DATE
gujaf-78	178	4	yahaya & lawal	ORG
gujaf-78	178	5	2018	DATE
gujaf-78	178	6	2016	CARDINAL
gujaf-78	179	1	yahaya & lawal	ORG
gujaf-78	179	2	2018	DATE
gujaf-78	179	3	2016	CARDINAL
gujaf-78	179	4	riau	NORP
gujaf-78	179	5	2017	DATE
gujaf-78	182	1	ibrahim	PERSON
gujaf-78	182	2	2016	DATE
gujaf-78	182	3	nenu & vintil	ORG
gujaf-78	182	4	2018	DATE
gujaf-78	182	5	ibrahim	PERSON
gujaf-78	182	6	2016	DATE
gujaf-78	182	7	nenu & vintil	ORG
gujaf-78	182	8	2018	DATE
gujaf-78	183	1	riau	GPE
gujaf-78	183	2	2017	DATE
gujaf-78	186	1	ibrahim	PERSON
gujaf-78	186	2	2016	CARDINAL
gujaf-78	186	3	adamu	ORG
gujaf-78	186	4	2017	CARDINAL
gujaf-78	186	5	nenu & vintil	ORG
gujaf-78	186	6	2018	DATE
gujaf-78	187	1	nigerian	NORP
gujaf-78	189	1	kyereboah-coleman & biekpe	ORG
gujaf-78	189	2	2006	DATE
gujaf-78	189	3	ibrahim	PERSON
gujaf-78	189	4	2016	CARDINAL
gujaf-78	191	1	2017	CARDINAL
gujaf-78	191	2	nigeria	GPE
gujaf-78	191	3	5	CARDINAL
gujaf-78	192	1	nigeria	GPE
gujaf-78	193	1	five	CARDINAL
gujaf-78	194	1	three	CARDINAL
gujaf-78	194	2	three	CARDINAL
gujaf-78	195	1	nigeria	GPE
gujaf-78	197	1	nigeria	GPE
gujaf-78	197	2	nigeria	GPE
gujaf-78	199	1	nigeria	GPE
gujaf-78	200	1	gusau journal of accounting	ORG
gujaf-78	200	2	2	CARDINAL
gujaf-78	200	3	3, april	DATE
gujaf-78	200	4	2021 11 ii	DATE
gujaf-78	204	1	nigerian	NORP
gujaf-78	205	1	adamu, a. i.	ORG
gujaf-78	205	2	ishak	PERSON
gujaf-78	205	3	r. b.	PERSON
gujaf-78	205	4	s. a.	PERSON
gujaf-78	205	5	2017	CARDINAL
gujaf-78	206	1	nigerian	NORP
gujaf-78	207	1	1(1	CARDINAL
gujaf-78	207	2	76–83	CARDINAL
gujaf-78	208	1	alhaji	GPE
gujaf-78	208	2	s. (2018	ORG
gujaf-78	209	1	nigeria	GPE
gujaf-78	209	2	nigeria	GPE
gujaf-78	210	1	8(9	CARDINAL
gujaf-78	211	1	1227–1243	CARDINAL
gujaf-78	212	1	https://doi.org/10.6007/ijarbss/v8i9/4693 benjamin	PERSON
gujaf-78	212	2	k.	PERSON
gujaf-78	212	3	o., & kabiru	ORG
gujaf-78	212	4	i.	PERSON
gujaf-78	212	5	2014	DATE
gujaf-78	213	1	nigeria	GPE
gujaf-78	214	1	international journal of academic research	ORG
gujaf-78	214	2	4(1	CARDINAL
gujaf-78	214	3	406–416	CARDINAL
gujaf-78	215	1	chechet	PERSON
gujaf-78	215	2	i. l.	PERSON
gujaf-78	215	3	2014	DATE
gujaf-78	216	1	nigerian	NORP
gujaf-78	217	1	3(1	CARDINAL
gujaf-78	217	2	139–158	CARDINAL
gujaf-78	218	1	delong, g. l. (	PERSON
gujaf-78	218	2	2019	DATE
gujaf-78	220	1	journal of financial economics	ORG
gujaf-78	220	2	221–252	CARDINAL
gujaf-78	221	1	https://doi.org/10.1016/s0304405x(00)00086-6	PERSON
gujaf-78	221	2	r. j.	PERSON
gujaf-78	221	3	2019	DATE
gujaf-78	222	1	jian zhou	PERSON
gujaf-78	223	1	may 2014	DATE
gujaf-78	224	1	fabian	NORP
gujaf-78	224	2	james, k., & moshi	PERSON
gujaf-78	224	3	j. (	ORG
gujaf-78	224	4	2014	DATE
gujaf-78	225	1	tanzania	GPE
gujaf-78	226	1	5(14	CARDINAL
gujaf-78	226	2	168–179	CARDINAL
gujaf-78	227	1	fosberg	PERSON
gujaf-78	228	1	2015	CARDINAL
gujaf-78	230	1	akron business and economic review	ORG
gujaf-78	230	2	20(2	CARDINAL
gujaf-78	230	3	24	CARDINAL
gujaf-78	230	4	gleason	ORG
gujaf-78	230	5	k. c.	PERSON
gujaf-78	230	6	l. k.	PERSON
gujaf-78	230	7	i.	PERSON
gujaf-78	230	8	2017	CARDINAL
gujaf-78	231	1	european	NORP
gujaf-78	232	1	journal of business research	ORG
gujaf-78	232	2	185–191	CARDINAL
gujaf-78	232	3	hafez	ORG
gujaf-78	232	4	h. m.	PERSON
gujaf-78	232	5	2017	CARDINAL
gujaf-78	234	1	6(4	CARDINAL
gujaf-78	235	1	115–129	CARDINAL
gujaf-78	236	1	https://doi.org/10.5430/afr.v6n4p115 jaffar	PERSON
gujaf-78	236	2	r.	NORP
gujaf-78	236	3	2019	DATE
gujaf-78	237	1	malaysia 2	ORG
gujaf-78	239	1	jensen&, & meckling	ORG
gujaf-78	240	1	1976	DATE
gujaf-78	242	1	3	CARDINAL
gujaf-78	242	2	305–360	CARDINAL
gujaf-78	243	1	kakanda	PERSON
gujaf-78	243	2	m. m.	PERSON
gujaf-78	243	3	bello	GPE
gujaf-78	243	4	a. b.	PERSON
gujaf-78	243	5	2016	DATE
gujaf-78	244	1	nigeria	GPE
gujaf-78	245	1	research journal of finance	ORG
gujaf-78	245	2	2222–2847	CARDINAL
gujaf-78	246	1	http://ssrn.com/abstract=2808252 karl	PERSON
gujaf-78	246	2	lins	PERSON
gujaf-78	246	3	h. s.	PERSON
gujaf-78	246	4	2019	DATE
gujaf-78	247	1	106	CARDINAL
gujaf-78	248	1	106	CARDINAL
gujaf-78	249	1	gusau journal of accounting	ORG
gujaf-78	249	2	2	CARDINAL
gujaf-78	249	3	3, april	DATE
gujaf-78	249	4	2021 12	DATE
gujaf-78	249	5	kerim, a., & alaji	ORG
gujaf-78	249	6	j. (	PERSON
gujaf-78	249	7	2019	DATE
gujaf-78	250	1	nigeria	GPE
gujaf-78	251	1	1(2	CARDINAL
gujaf-78	251	2	36–45	DATE
gujaf-78	252	1	maina	PERSON
gujaf-78	252	2	l., & ishmail	ORG
gujaf-78	252	3	2014	DATE
gujaf-78	253	1	kenya	GPE
gujaf-78	253	2	the nairobi securities exchange	ORG
gujaf-78	254	1	international journal of social sciences	ORG
gujaf-78	254	2	1(11	CARDINAL
gujaf-78	254	3	209–223	CARDINAL
gujaf-78	255	1	j. &.	ORG
gujaf-78	256	1	1976	DATE
gujaf-78	258	1	journal of financial economics	ORG
gujaf-78	258	2	3(4	CARDINAL
gujaf-78	258	3	305–360	CARDINAL
gujaf-78	259	1	nawi, h. m. (2018	ORG
gujaf-78	263	1	r. a.	PERSON
gujaf-78	263	2	jensen	PERSON
gujaf-78	263	3	m. c., & posner	PERSON
gujaf-78	263	4	r. a.	PERSON
gujaf-78	263	5	2009	DATE
gujaf-78	265	1	76(2	CARDINAL
gujaf-78	265	2	11–16	CARDINAL
gujaf-78	265	3	yaaba	GPE
gujaf-78	265	4	b. n., & abubakar	PERSON
gujaf-78	265	5	i.	PERSON
gujaf-78	265	6	2019	DATE
gujaf-78	266	1	nigeria	GPE
gujaf-78	268	1	tachiwou	ORG
gujaf-78	268	2	a. m.	PERSON
gujaf-78	268	3	2016	DATE
gujaf-78	269	1	west african	NORP
gujaf-78	270	1	8(8	CARDINAL
gujaf-78	270	2	212–221	CARDINAL
gujaf-78	271	1	k., & lawal	ORG
gujaf-78	271	2	2018	DATE
gujaf-78	272	1	nigeria	GPE
gujaf-78	273	1	8(2	CARDINAL