id	sid	eid	entity	type
gujaf-81	1	1	gusau journal of accounting	ORG
gujaf-81	1	2	2	CARDINAL
gujaf-81	1	3	1, april	DATE
gujaf-81	1	4	2021	CARDINAL
gujaf-81	1	5	1	CARDINAL
gujaf-81	1	6	2	CARDINAL
gujaf-81	1	7	1, april	DATE
gujaf-81	1	8	2021	CARDINAL
gujaf-81	1	9	2756-665x	CARDINAL
gujaf-81	1	10	social sciences	ORG
gujaf-81	1	11	federal university gusau	ORG
gujaf-81	1	12	zamfara state	GPE
gujaf-81	1	13	gusau journal of accounting	ORG
gujaf-81	1	14	2	CARDINAL
gujaf-81	1	15	1, april	DATE
gujaf-81	1	16	2021 2	DATE
gujaf-81	1	17	nigeria	GPE
gujaf-81	1	18	muhammad lawal bawa maru	PERSON
gujaf-81	1	19	abba gusau polytechnic	PERSON
gujaf-81	1	20	talata mafara-zamfara zamfara state	ORG
gujaf-81	2	1	adamu magaji department of accounting	ORG
gujaf-81	2	2	zamfara-nigeria	GPE
gujaf-81	3	1	haruna daddau phd department	PERSON
gujaf-81	3	2	kaduna state university	ORG
gujaf-81	3	3	kaduna-nigeria	GPE
gujaf-81	3	4	+2348037006042	ORG
gujaf-81	3	5	mazadu phd department	ORG
gujaf-81	3	6	kaduna state university	ORG
gujaf-81	3	7	kaduna-nigeria	GPE
gujaf-81	3	8	hanan4dad@gmail.com	ORG
gujaf-81	4	1	nigerian	NORP
gujaf-81	5	1	a period of	DATE
gujaf-81	5	2	seven years	DATE
gujaf-81	5	3	2013-2019	DATE
gujaf-81	8	1	days	DATE
gujaf-81	10	1	mailto:adamszinatu@gmail.com	PERSON
gujaf-81	11	1	gusau journal of accounting	ORG
gujaf-81	11	2	2	CARDINAL
gujaf-81	11	3	1, april	DATE
gujaf-81	11	4	2021	CARDINAL
gujaf-81	15	1	2013	DATE
gujaf-81	16	1	şamiloğlu&	ORG
gujaf-81	16	2	2016	CARDINAL
gujaf-81	19	1	wcm	ORG
gujaf-81	19	2	2009	DATE
gujaf-81	26	1	firstly	ORDINAL
gujaf-81	27	1	secondly	ORDINAL
gujaf-81	32	1	two	CARDINAL
gujaf-81	32	2	2009	DATE
gujaf-81	35	1	two	CARDINAL
gujaf-81	35	2	gusau journal of accounting	ORG
gujaf-81	35	3	2	CARDINAL
gujaf-81	35	4	1, april	DATE
gujaf-81	35	5	2021 4	DATE
gujaf-81	35	6	two	CARDINAL
gujaf-81	40	1	2010	DATE
gujaf-81	41	1	2011	DATE
gujaf-81	42	1	2012	DATE
gujaf-81	43	1	2004	DATE
gujaf-81	46	1	2009	DATE
gujaf-81	49	1	nigeria	GPE
gujaf-81	50	1	nigeria	GPE
gujaf-81	51	1	nigeria	GPE
gujaf-81	51	2	nigeria	GPE
gujaf-81	51	3	nigeria gusau journal of accounting	ORG
gujaf-81	51	4	2	CARDINAL
gujaf-81	51	5	1, april	DATE
gujaf-81	51	6	2021 5	DATE
gujaf-81	51	7	nigeria	GPE
gujaf-81	53	1	4	CARDINAL
gujaf-81	54	1	2	CARDINAL
gujaf-81	56	1	2010	DATE
gujaf-81	57	1	the period 10 years	DATE
gujaf-81	59	1	abdulazeez et al.	PERSON
gujaf-81	59	2	2018	DATE
gujaf-81	59	3	nigeria	GPE
gujaf-81	61	1	one	CARDINAL
gujaf-81	62	1	2012	DATE
gujaf-81	62	2	nigeria	GPE
gujaf-81	62	3	25	CARDINAL
gujaf-81	62	4	two years	DATE
gujaf-81	63	1	2010	DATE
gujaf-81	63	2	nigerian	NORP
gujaf-81	64	1	gusau journal of accounting	ORG
gujaf-81	64	2	2	CARDINAL
gujaf-81	64	3	1, april	DATE
gujaf-81	64	4	2021 6	CARDINAL
gujaf-81	64	5	2013	DATE
gujaf-81	64	6	eight	CARDINAL
gujaf-81	64	7	saudi	NORP
gujaf-81	65	1	gill et al.	PERSON
gujaf-81	65	2	2010	DATE
gujaf-81	65	3	united states	GPE
gujaf-81	66	1	88	CARDINAL
gujaf-81	66	2	america	GPE
gujaf-81	66	3	new york stock exchange	ORG
gujaf-81	66	4	3 years	DATE
gujaf-81	68	1	2010	DATE
gujaf-81	68	2	between 2006 and 2008	DATE
gujaf-81	72	1	raheman et al.	PERSON
gujaf-81	72	2	2010	DATE
gujaf-81	72	3	10 years	DATE
gujaf-81	74	1	pakistan	GPE
gujaf-81	75	1	2009	DATE
gujaf-81	75	2	50	CARDINAL
gujaf-81	76	1	2008	DATE
gujaf-81	76	2	turkey	GPE
gujaf-81	76	3	ten years	DATE
gujaf-81	80	1	2008	DATE
gujaf-81	80	2	between 1990 and 2008	DATE
gujaf-81	82	1	2006	DATE
gujaf-81	82	2	58	CARDINAL
gujaf-81	82	3	mauritian	NORP
gujaf-81	82	4	six years	DATE
gujaf-81	82	5	1998-2003	DATE
gujaf-81	83	1	2	CARDINAL
gujaf-81	83	2	1, april,	DATE
gujaf-81	83	3	2021 7	DATE
gujaf-81	85	1	raheman	ORG
gujaf-81	85	2	nasr	PERSON
gujaf-81	85	3	2007	DATE
gujaf-81	85	4	karachi stock exchange	ORG
gujaf-81	85	5	between 1999 and 2004	DATE
gujaf-81	87	1	2009	DATE
gujaf-81	87	2	istanbul stock exchange	ORG
gujaf-81	91	1	2016	DATE
gujaf-81	97	1	nigerian	NORP
gujaf-81	98	1	gusau journal of accounting	ORG
gujaf-81	98	2	2	CARDINAL
gujaf-81	98	3	1, april	DATE
gujaf-81	98	4	2021 8 3	DATE
gujaf-81	102	1	7 years	DATE
gujaf-81	102	2	2013-2019	DATE
gujaf-81	103	1	10	CARDINAL
gujaf-81	103	2	the nigerian stock exchange	ORG
gujaf-81	103	3	31st december,	DATE
gujaf-81	103	4	2019	DATE
gujaf-81	107	1	ccc=	ORG
gujaf-81	109	1	1	CARDINAL
gujaf-81	109	2	2010	DATE
gujaf-81	110	1	& nasir	ORG
gujaf-81	110	2	2007	DATE
gujaf-81	110	3	2004	DATE
gujaf-81	110	4	daily	DATE
gujaf-81	110	5	2004	DATE
gujaf-81	110	6	2	CARDINAL
gujaf-81	110	7	1, april	DATE
gujaf-81	110	8	2021 9	DATE
gujaf-81	110	9	2004	DATE
gujaf-81	110	10	nat	ORG
gujaf-81	111	1	2009	DATE
gujaf-81	111	2	4	CARDINAL
gujaf-81	111	3	nigeria	GPE
gujaf-81	113	1	4.1	CARDINAL
gujaf-81	115	1	2	CARDINAL
gujaf-81	115	2	max	PERSON
gujaf-81	118	1	0.168	CARDINAL
gujaf-81	119	1	133.430	CARDINAL
gujaf-81	119	2	18.520	CARDINAL
gujaf-81	120	1	56.300	CARDINAL
gujaf-81	120	2	16.580	MONEY
gujaf-81	120	3	2	CARDINAL
gujaf-81	121	1	18.15%	PERCENT
gujaf-81	121	2	1.1%	PERCENT
gujaf-81	122	1	62 days	DATE
gujaf-81	122	2	2 months	DATE
gujaf-81	122	3	5 days	DATE
gujaf-81	123	1	192 days	DATE
gujaf-81	123	2	approximately 6 months	DATE
gujaf-81	123	3	2 weeks	DATE
gujaf-81	123	4	29 days	DATE
gujaf-81	124	1	4.1	CARDINAL
gujaf-81	124	2	121 days	DATE
gujaf-81	124	3	4 months	DATE
gujaf-81	124	4	51 days	DATE
gujaf-81	125	1	105 days	DATE
gujaf-81	125	2	3 months	DATE
gujaf-81	125	3	2 weeks	DATE
gujaf-81	125	4	32 days	DATE
gujaf-81	126	1	2.751	CARDINAL
gujaf-81	126	2	25.7%	PERCENT
gujaf-81	127	1	15.99	CARDINAL
gujaf-81	128	1	gusau journal of accounting	ORG
gujaf-81	128	2	2	CARDINAL
gujaf-81	128	3	1, april	DATE
gujaf-81	128	4	2021	CARDINAL
gujaf-81	128	5	10 4.2	CARDINAL
gujaf-81	128	6	two	CARDINAL
gujaf-81	130	1	3	CARDINAL
gujaf-81	130	2	acp icp	PERSON
gujaf-81	130	3	1.000	CARDINAL
gujaf-81	130	4	1.000	CARDINAL
gujaf-81	130	5	icp	ORG
gujaf-81	130	6	0.166 1.000	QUANTITY
gujaf-81	131	1	0.160 0.381	MONEY
gujaf-81	131	2	1.000	MONEY
gujaf-81	131	3	3	CARDINAL
gujaf-81	132	1	28%	PERCENT
gujaf-81	132	2	about 31%	PERCENT
gujaf-81	132	3	about 32%	PERCENT
gujaf-81	134	1	4	CARDINAL
gujaf-81	134	2	4	CARDINAL
gujaf-81	134	3	0.203	CARDINAL
gujaf-81	134	4	0.116 acp -0.020	PRODUCT
gujaf-81	134	5	0.038	CARDINAL
gujaf-81	134	6	1.354	MONEY
gujaf-81	134	7	7.352	CARDINAL
gujaf-81	134	8	1.691	CARDINAL
gujaf-81	134	9	gusau journal of accounting	ORG
gujaf-81	134	10	2	CARDINAL
gujaf-81	134	11	1, april	DATE
gujaf-81	134	12	2021 11	CARDINAL
gujaf-81	134	13	0.260	CARDINAL
gujaf-81	135	1	3.783	CARDINAL
gujaf-81	135	2	0.010	CARDINAL
gujaf-81	135	3	0.510	CARDINAL
gujaf-81	135	4	51%	PERCENT
gujaf-81	136	1	nigerian	NORP
gujaf-81	137	1	0.260	CARDINAL
gujaf-81	138	1	26%	PERCENT
gujaf-81	138	2	nigerian	NORP
gujaf-81	140	1	4	CARDINAL
gujaf-81	140	2	acp	PRODUCT
gujaf-81	140	3	.000	CARDINAL
gujaf-81	142	1	acp	PRODUCT
gujaf-81	143	1	icp	ORG
gujaf-81	144	1	two	CARDINAL
gujaf-81	144	2	icp	PERSON
gujaf-81	147	1	acp	PRODUCT
gujaf-81	147	2	4	CARDINAL
gujaf-81	148	1	three	CARDINAL
gujaf-81	149	1	day	DATE
gujaf-81	149	2	one day	DATE
gujaf-81	150	1	gusau journal of accounting	ORG
gujaf-81	150	2	2	CARDINAL
gujaf-81	150	3	1, april	DATE
gujaf-81	150	4	2021 12	DATE
gujaf-81	150	5	ccc	ORG
gujaf-81	151	1	four	CARDINAL
gujaf-81	154	1	5	CARDINAL
gujaf-81	154	2	nigerian	NORP
gujaf-81	156	1	day	DATE
gujaf-81	162	1	30-days	DATE
gujaf-81	163	1	gusau journal of accounting	ORG
gujaf-81	163	2	2	CARDINAL
gujaf-81	163	3	1, april	DATE
gujaf-81	163	4	2021 13	DATE
gujaf-81	163	5	abd el-motaal	PERSON
gujaf-81	163	6	m. h.	PERSON
gujaf-81	163	7	266-280	CARDINAL
gujaf-81	163	8	d.	NORP
gujaf-81	163	9	baba n.	PERSON
gujaf-81	163	10	fatima k. & abdulraham y.	PERSON
gujaf-81	163	11	2018	DATE
gujaf-81	163	12	nigeria	GPE
gujaf-81	164	1	journal of accounting	ORG
gujaf-81	164	2	4(2	CARDINAL
gujaf-81	164	3	49	CARDINAL
gujaf-81	164	4	66	CARDINAL
gujaf-81	164	5	adam smith	PERSON
gujaf-81	164	6	new york	GPE
gujaf-81	164	7	modern library inc.	ORG
gujaf-81	164	8	1937	DATE
gujaf-81	164	9	262	CARDINAL
gujaf-81	165	1	adamu	ORG
gujaf-81	165	2	2016	DATE
gujaf-81	166	1	nigeria	GPE
gujaf-81	166	2	journal of economics	ORG
gujaf-81	166	3	t. and	ORG
gujaf-81	166	4	m. s. nazir	PERSON
gujaf-81	167	1	2007	DATE
gujaf-81	168	1	pakistan	GPE
gujaf-81	169	1	9th	ORDINAL
gujaf-81	169	2	south asian	NORP
gujaf-81	169	3	february 24-25	DATE
gujaf-81	169	4	dhaka	GPE
gujaf-81	169	5	bangladesh	GPE
gujaf-81	169	6	agyemang b. e. &	PERSON
gujaf-81	169	7	michael k. a.	PERSON
gujaf-81	169	8	2013	DATE
gujaf-81	170	1	3(2	CARDINAL
gujaf-81	170	2	ahsen s.	PERSON
gujaf-81	170	3	faisal m.h	PERSON
gujaf-81	170	4	n. h. (	PERSON
gujaf-81	170	5	2011	DATE
gujaf-81	171	1	malaysia	GPE
gujaf-81	171	2	new york	GPE
gujaf-81	171	3	john wiley & sons	ORG
gujaf-81	171	4	1983	DATE
gujaf-81	171	5	418	CARDINAL
gujaf-81	172	1	c. richard osborn	PERSON
gujaf-81	172	2	new york	GPE
gujaf-81	172	3	harper & brothers	ORG
gujaf-81	172	4	1969	DATE
gujaf-81	172	5	353 371	CARDINAL
gujaf-81	173	1	david m. m.	PERSON
gujaf-81	173	2	2010	DATE
gujaf-81	174	1	kenyan	NORP
gujaf-81	174	2	4(1	CARDINAL
gujaf-81	174	3	1-11	CARDINAL
gujaf-81	174	4	2003	DATE
gujaf-81	175	1	belgian	NORP
gujaf-81	177	1	30(3	CARDINAL
gujaf-81	177	2	4	CARDINAL
gujaf-81	177	3	0306-6865	DATE
gujaf-81	178	1	dolandson	PERSON
gujaf-81	178	2	e. f. (	PERSON
gujaf-81	178	3	1956	DATE
gujaf-81	179	1	new york	GPE
gujaf-81	179	2	ronald press company	ORG
gujaf-81	179	3	479	CARDINAL
gujaf-81	180	1	16	CARDINAL
gujaf-81	181	1	egbide b.	PERSON
gujaf-81	181	2	2009	DATE
gujaf-81	181	3	nigeria	GPE
gujaf-81	182	1	nigeria research journal of	ORG
gujaf-81	182	2	1(1	CARDINAL
gujaf-81	182	3	44	CARDINAL
gujaf-81	183	1	d. r.	PERSON
gujaf-81	183	2	finnerty	PERSON
gujaf-81	183	3	j. d. & stowe	ORG
gujaf-81	183	4	j. (2004	PERSON
gujaf-81	185	1	nj	ORG
gujaf-81	185	2	prentice hall	ORG
gujaf-81	186	1	gill, a.	PERSON
gujaf-81	186	2	2010	DATE
gujaf-81	187	1	the united states	GPE
gujaf-81	188	1	business and economics journal	ORG
gujaf-81	188	2	10	CARDINAL
gujaf-81	188	3	1-9	DATE
gujaf-81	189	1	gitman la	PERSON
gujaf-81	189	2	2009	DATE
gujaf-81	191	1	new york	GPE
gujaf-81	191	2	addison wesley	PERSON
gujaf-81	192	1	gusau journal of accounting	ORG
gujaf-81	192	2	2	CARDINAL
gujaf-81	192	3	1, april	DATE
gujaf-81	192	4	2021	CARDINAL
gujaf-81	193	1	h.g.	PERSON
gujaf-81	194	1	h.e.	GPE
gujaf-81	194	2	prentice hall	ORG
gujaf-81	194	3	new delhi	GPE
gujaf-81	194	4	fourth	ORDINAL
gujaf-81	194	5	61	CARDINAL
gujaf-81	195	1	h.g. guthman	PERSON
gujaf-81	195	2	new york	GPE
gujaf-81	196	1	1953,.63	CARDINAL
gujaf-81	196	2	john l.o.	PERSON
gujaf-81	196	3	donnell & milton s. galdberg	ORG
gujaf-81	196	4	55	DATE
gujaf-81	197	1	kargar	PERSON
gujaf-81	197	2	j. & blumenthal	ORG
gujaf-81	197	3	r. a.	PERSON
gujaf-81	197	4	1994	DATE
gujaf-81	200	1	14(6	CARDINAL
gujaf-81	200	2	46	CARDINAL
gujaf-81	201	1	kesseven	GPE
gujaf-81	201	2	2006	DATE
gujaf-81	202	1	mauritian	NORP
gujaf-81	203	1	2(2	CARDINAL
gujaf-81	203	2	45	CARDINAL
gujaf-81	203	3	-58 khalaf	PERSON
gujaf-81	203	4	t.	PERSON
gujaf-81	203	5	2012	DATE
gujaf-81	204	1	amman stock exchange	ORG
gujaf-81	204	2	international journal of management sciences and business research	ORG
gujaf-81	204	3	1(8	DATE
gujaf-81	204	4	kulkarni	PERSON
gujaf-81	205	1	1983	DATE
gujaf-81	205	2	new delhi	GPE
gujaf-81	205	3	himalayan	NORP
gujaf-81	205	4	399	CARDINAL
gujaf-81	206	1	lazaridis, i. & tryfonidis	ORG
gujaf-81	206	2	2006	DATE
gujaf-81	207	1	the athens stock exchange	ORG
gujaf-81	208	1	journal of financial management	ORG
gujaf-81	209	1	19	CARDINAL
gujaf-81	209	2	1	CARDINAL
gujaf-81	209	3	26 -35	DATE
gujaf-81	210	1	mukhopadhyay	PERSON
gujaf-81	210	2	2004	DATE
gujaf-81	211	1	nyabwanga	GPE
gujaf-81	211	2	r. n.	PERSON
gujaf-81	211	3	a. j. &otieno	ORG
gujaf-81	211	4	s.	PERSON
gujaf-81	211	5	2012	DATE
gujaf-81	212	1	south district	LOC
gujaf-81	212	2	kenya	GPE
gujaf-81	213	1	africa	LOC
gujaf-81	213	2	18	CARDINAL
gujaf-81	213	3	5807 5817	CARDINAL
gujaf-81	214	1	nyabwanga	PERSON
gujaf-81	214	2	r. n.	PERSON
gujaf-81	214	3	s. &nyakundi	ORG
gujaf-81	214	4	f. n.	PERSON
gujaf-81	214	5	2013	DATE
gujaf-81	215	1	kisii	GPE
gujaf-81	215	2	kenya	GPE
gujaf-81	216	1	european journal of business	ORG
gujaf-81	216	2	1 -15	CARDINAL
gujaf-81	217	1	nyanamba	PERSON
gujaf-81	218	1	s. o.	PERSON
gujaf-81	218	2	2013	DATE
gujaf-81	220	1	homa bay county	GPE
gujaf-81	221	1	inter disciplinary journal	ORG
gujaf-81	221	2	5(6	CARDINAL
gujaf-81	221	3	248	CARDINAL
gujaf-81	222	1	o’donnel & milton	ORG
gujaf-81	222	2	1964	DATE
gujaf-81	223	1	new delhi	GPE
gujaf-81	223	2	prentice hall of india private	ORG
gujaf-81	224	1	chandra	PERSON
gujaf-81	224	2	new delhi	GPE
gujaf-81	224	3	mcgraw hill publishing company ltd.	ORG
gujaf-81	224	4	1984	DATE
gujaf-81	224	5	260	CARDINAL
gujaf-81	225	1	r.d. kennedy	PERSON
gujaf-81	225	2	mcmullen	PERSON
gujaf-81	225	3	1968	DATE
gujaf-81	225	4	265	CARDINAL
gujaf-81	226	1	gusau journal of accounting	ORG
gujaf-81	226	2	2	CARDINAL
gujaf-81	226	3	1, april	DATE
gujaf-81	226	4	2021 15	DATE
gujaf-81	226	5	f & akgün	ORG
gujaf-81	226	6	a. i.	PERSON
gujaf-81	226	7	2016	DATE
gujaf-81	227	1	turkey	GPE
gujaf-81	228	1	business and economics research journal	ORG
gujaf-81	229	1	7(2	CARDINAL
gujaf-81	229	2	1	CARDINAL
gujaf-81	229	3	f. anddemirgunes	PERSON
gujaf-81	229	4	k. (2008	PERSON
gujaf-81	230	1	turkey	GPE
gujaf-81	231	1	the international journal of applied economics	ORG
gujaf-81	232	1	2(1	CARDINAL
gujaf-81	232	2	44	CARDINAL
gujaf-81	233	1	setayesh.m.h	ORG
gujaf-81	233	2	2009	DATE
gujaf-81	234	1	dea	ORG
gujaf-81	234	2	tehran	GPE
gujaf-81	235	1	journal of financial accounting research	ORG
gujaf-81	236	1	1.	CARDINAL
gujaf-81	236	2	52	CARDINAL
gujaf-81	236	3	1998	DATE
gujaf-81	237	1	education.8(2	GPE
gujaf-81	237	2	37	CARDINAL
gujaf-81	238	1	soenen	GPE
gujaf-81	238	2	l.a.	GPE
gujaf-81	238	3	1993	DATE
gujaf-81	241	1	13	CARDINAL
gujaf-81	241	2	53	CARDINAL
gujaf-81	242	1	g.a.	PERSON
gujaf-81	242	2	zoued	ORG
gujaf-81	242	3	a.n. & shubiri	ORG
gujaf-81	242	4	f.n.	GPE
gujaf-81	242	5	2010	DATE
gujaf-81	243	1	jordan	GPE
gujaf-81	244	1	2(4	CARDINAL
gujaf-81	244	2	248	CARDINAL
gujaf-81	245	1	thomas	PERSON
gujaf-81	245	2	1950	DATE
gujaf-81	246	1	new york	GPE
gujaf-81	247	1	w.t.	ORG
gujaf-81	248	1	maxwell ltd	ORG
gujaf-81	248	2	88	CARDINAL
gujaf-81	249	1	k. s.	PERSON
gujaf-81	249	2	2009	DATE