id	sid	eid	entity	type
gujaf-82	1	1	gusau journal of accounting	ORG
gujaf-82	1	2	2	CARDINAL
gujaf-82	1	3	2, april	DATE
gujaf-82	1	4	2021	CARDINAL
gujaf-82	1	5	1	CARDINAL
gujaf-82	1	6	2	CARDINAL
gujaf-82	1	7	2 april	DATE
gujaf-82	1	8	2021	CARDINAL
gujaf-82	1	9	2756-665x	CARDINAL
gujaf-82	1	10	social sciences	ORG
gujaf-82	1	11	federal university gusau	ORG
gujaf-82	1	12	zamfara state	GPE
gujaf-82	1	13	nigeria gusau journal of accounting	ORG
gujaf-82	1	14	2	CARDINAL
gujaf-82	1	15	2, april	DATE
gujaf-82	1	16	2021 2	CARDINAL
gujaf-82	1	17	nigeria	GPE
gujaf-82	1	18	gbenga festus babarinde	PERSON
gujaf-82	1	19	modibbo adama university	ORG
gujaf-82	1	20	yola	ORG
gujaf-82	1	21	nigeria	GPE
gujaf-82	2	1	kenneth ogbeide enoruwa	PERSON
gujaf-82	2	2	university of nigeria	ORG
gujaf-82	2	3	enugu campus	ORG
gujaf-82	2	4	nigeria	GPE
gujaf-82	3	1	kennethenoruwa@gmail.com	PERSON
gujaf-82	5	1	three	CARDINAL
gujaf-82	5	2	nigeria	GPE
gujaf-82	7	1	two	CARDINAL
gujaf-82	8	1	nigeria	GPE
gujaf-82	9	1	three	CARDINAL
gujaf-82	9	2	nigeria	GPE
gujaf-82	10	1	granger	PERSON
gujaf-82	11	1	three	CARDINAL
gujaf-82	12	1	nigeria	GPE
gujaf-82	12	2	nigeria	GPE
gujaf-82	14	1	1	CARDINAL
gujaf-82	18	1	2016	DATE
gujaf-82	18	2	nwaolisa & cyril	ORG
gujaf-82	18	3	2018	DATE
gujaf-82	18	4	2013	DATE
gujaf-82	19	1	nwaolisa & cyril	ORG
gujaf-82	19	2	2018	DATE
gujaf-82	20	1	2010	DATE
gujaf-82	22	1	mailto:liftedfgb@gmail.com gusau journal of accounting	ORG
gujaf-82	22	2	2	CARDINAL
gujaf-82	22	3	2, april	DATE
gujaf-82	22	4	2021	CARDINAL
gujaf-82	22	5	2016	CARDINAL
gujaf-82	24	1	abina & lemea	ORG
gujaf-82	24	2	2019	DATE
gujaf-82	24	3	acha & akpan	ORG
gujaf-82	24	4	2019	DATE
gujaf-82	24	5	adenuga	ORG
gujaf-82	24	6	2010	DATE
gujaf-82	24	7	edame & okoro	ORG
gujaf-82	24	8	2013	DATE
gujaf-82	24	9	ologunwa & sadibo	ORG
gujaf-82	24	10	2016	DATE
gujaf-82	24	11	taiwo et al.	PERSON
gujaf-82	24	12	2016	DATE
gujaf-82	27	1	nigeria	GPE
gujaf-82	28	1	nigeria	GPE
gujaf-82	28	2	the period 1985 to	DATE
gujaf-82	28	3	two	CARDINAL
gujaf-82	29	1	nigeria	GPE
gujaf-82	30	1	i.	PERSON
gujaf-82	30	2	nigeria	GPE
gujaf-82	32	1	nigeria	GPE
gujaf-82	33	1	iii.	PERSON
gujaf-82	34	1	nigeria	GPE
gujaf-82	35	1	indicatorm2	GPE
gujaf-82	35	2	nigeria	GPE
gujaf-82	36	1	nigeria	GPE
gujaf-82	37	1	vi	PERSON
gujaf-82	37	2	nigeria	GPE
gujaf-82	38	1	section three	LAW
gujaf-82	39	1	four	CARDINAL
gujaf-82	39	2	section five	LAW
gujaf-82	40	1	2	CARDINAL
gujaf-82	43	1	2014	DATE
gujaf-82	44	1	2015	CARDINAL
gujaf-82	45	1	2	CARDINAL
gujaf-82	45	2	2, april	DATE
gujaf-82	45	3	2021	CARDINAL
gujaf-82	45	4	4	CARDINAL
gujaf-82	45	5	john & ibenta	ORG
gujaf-82	45	6	2017	DATE
gujaf-82	46	1	godfrey & agwu	ORG
gujaf-82	46	2	2020	DATE
gujaf-82	46	3	wanja	ORG
gujaf-82	46	4	2017	DATE
gujaf-82	47	1	four	CARDINAL
gujaf-82	54	1	2014	DATE
gujaf-82	64	1	nigeria	GPE
gujaf-82	64	2	godfrey	ORG
gujaf-82	64	3	2020	DATE
gujaf-82	64	4	nigeria	GPE
gujaf-82	65	1	nigeria	GPE
gujaf-82	66	1	adeyeye et al	ORG
gujaf-82	67	1	2017	CARDINAL
gujaf-82	67	2	gusau journal of accounting	ORG
gujaf-82	67	3	2	CARDINAL
gujaf-82	67	4	2, april	DATE
gujaf-82	67	5	2021 5	DATE
gujaf-82	67	6	africa	LOC
gujaf-82	67	7	nigeria	GPE
gujaf-82	69	1	yusuf et al	PERSON
gujaf-82	69	2	2020	DATE
gujaf-82	69	3	nigeria	GPE
gujaf-82	70	1	nigeria	GPE
gujaf-82	72	1	2010	DATE
gujaf-82	72	2	nigerian	NORP
gujaf-82	74	1	nigeria	GPE
gujaf-82	76	1	2014	DATE
gujaf-82	76	2	nigerian	NORP
gujaf-82	78	1	nigerian	NORP
gujaf-82	79	1	2017	CARDINAL
gujaf-82	79	2	kenya	GPE
gujaf-82	81	1	kenya	GPE
gujaf-82	83	1	2020	DATE
gujaf-82	83	2	nigerian	NORP
gujaf-82	83	3	five	CARDINAL
gujaf-82	86	1	gusau journal of accounting	ORG
gujaf-82	86	2	2	CARDINAL
gujaf-82	86	3	2, april	DATE
gujaf-82	86	4	2021 6	DATE
gujaf-82	88	1	3	CARDINAL
gujaf-82	90	1	33 years, 1985 to	DATE
gujaf-82	90	2	2018	DATE
gujaf-82	92	1	three	CARDINAL
gujaf-82	94	1	nigerian	NORP
gujaf-82	99	1	2020	DATE
gujaf-82	99	2	2020	DATE
gujaf-82	99	3	nigeria	GPE
gujaf-82	100	1	agwu	PERSON
gujaf-82	100	2	two	CARDINAL
gujaf-82	100	3	three	CARDINAL
gujaf-82	101	1	𝐴𝑆𝐼	ORG
gujaf-82	101	2	𝐶𝑃𝑆𝑅	ORG
gujaf-82	101	3	1	CARDINAL
gujaf-82	102	1	2	CARDINAL
gujaf-82	103	1	1	CARDINAL
gujaf-82	104	1	3	CARDINAL
gujaf-82	104	2	2	CARDINAL
gujaf-82	105	1	& agwu	DATE
gujaf-82	105	2	2020	DATE
gujaf-82	106	1	gusau journal of accounting	ORG
gujaf-82	106	2	2	CARDINAL
gujaf-82	106	3	2, april	DATE
gujaf-82	106	4	2021	CARDINAL
gujaf-82	107	1	𝑇𝑉𝑆𝑇𝑅1=	GPE
gujaf-82	108	1	𝐶𝑃𝑆𝑅1=	ORG
gujaf-82	108	2	godfrey & agwu	ORG
gujaf-82	108	3	2020	DATE
gujaf-82	108	4	yusuf et al.	PERSON
gujaf-82	108	5	2020	DATE
gujaf-82	108	6	okeya & dare	ORG
gujaf-82	108	7	2020	DATE
gujaf-82	109	1	okeya & dare	ORG
gujaf-82	109	2	2020	DATE
gujaf-82	109	3	yusuf et al.	PERSON
gujaf-82	109	4	2020	DATE
gujaf-82	110	1	𝑀𝐶𝐴𝑃𝑅1=	NORP
gujaf-82	110	2	godfrey & agwu	ORG
gujaf-82	110	3	2020	DATE
gujaf-82	110	4	2010	DATE
gujaf-82	111	1	naira/dollar	MONEY
gujaf-82	111	2	nigeria	GPE
gujaf-82	111	3	1	CARDINAL
gujaf-82	111	4	2	DATE
gujaf-82	111	5	3	DATE
gujaf-82	111	6	33 years	DATE
gujaf-82	112	1	0	CARDINAL
gujaf-82	114	1	5	CARDINAL
gujaf-82	115	1	5	CARDINAL
gujaf-82	115	2	5	CARDINAL
gujaf-82	115	3	6	CARDINAL
gujaf-82	115	4	9	CARDINAL
gujaf-82	115	5	12	CARDINAL
gujaf-82	116	1	9	CARDINAL
gujaf-82	116	2	9	CARDINAL
gujaf-82	116	3	10	CARDINAL
gujaf-82	116	4	10	CARDINAL
gujaf-82	116	5	11	CARDINAL
gujaf-82	117	1	12	CARDINAL
gujaf-82	117	2	2	CARDINAL
gujaf-82	117	3	2, april	DATE
gujaf-82	117	4	2021	CARDINAL
gujaf-82	117	5	8 4	DATE
gujaf-82	118	1	1	CARDINAL
gujaf-82	119	1	3	CARDINAL
gujaf-82	122	1	5%	PERCENT
gujaf-82	122	2	5%	PERCENT
gujaf-82	123	1	5%	PERCENT
gujaf-82	124	1	1	CARDINAL
gujaf-82	124	2	tvstr cpsr	ORG
gujaf-82	125	1	194426.1	CARDINAL
gujaf-82	125	2	873.943	MONEY
gujaf-82	125	3	7.853	CARDINAL
gujaf-82	125	4	605096.4	CARDINAL
gujaf-82	125	5	39.950	CARDINAL
gujaf-82	125	6	306.080	PRODUCT
gujaf-82	125	7	6.217 9.151	CARDINAL
gujaf-82	127	1	184630.8	CARDINAL
gujaf-82	127	2	86.462	MONEY
gujaf-82	127	3	0.606	CARDINAL
gujaf-82	127	4	1.205	MONEY
gujaf-82	127	5	2.214	CARDINAL
gujaf-82	127	6	4.663 2.893	CARDINAL
gujaf-82	127	7	jarque	NORP
gujaf-82	127	8	5.313	CARDINAL
gujaf-82	127	9	3.601	MONEY
gujaf-82	127	10	2.664	CARDINAL
gujaf-82	127	11	0.002	CARDINAL
gujaf-82	127	12	2021	CARDINAL
gujaf-82	127	13	2	CARDINAL
gujaf-82	127	14	first	ORDINAL
gujaf-82	129	1	2	CARDINAL
gujaf-82	129	2	asi tvstr cpsr	ORG
gujaf-82	129	3	exchr adf -5.925 -6.090 -4.556 -5.298 -6.342 -4.039 p	ORG
gujaf-82	129	4	0.001	CARDINAL
gujaf-82	129	5	0.003	CARDINAL
gujaf-82	129	6	2021	CARDINAL
gujaf-82	129	7	1%	PERCENT
gujaf-82	130	1	johansen	PERSON
gujaf-82	130	2	3	CARDINAL
gujaf-82	131	1	one	CARDINAL
gujaf-82	131	2	1	CARDINAL
gujaf-82	131	3	two	CARDINAL
gujaf-82	131	4	2	CARDINAL
gujaf-82	132	1	nigeria	GPE
gujaf-82	133	1	2014	DATE
gujaf-82	134	1	gusau journal of accounting	ORG
gujaf-82	134	2	2	CARDINAL
gujaf-82	134	3	2, april	DATE
gujaf-82	134	4	2021 9	DATE
gujaf-82	134	5	3	CARDINAL
gujaf-82	134	6	1	CARDINAL
gujaf-82	134	7	asi cpsr	ORG
gujaf-82	134	8	1	CARDINAL
gujaf-82	134	9	tvstr cpsr	ORG
gujaf-82	134	10	0.05	CARDINAL
gujaf-82	134	11	0.05	CARDINAL
gujaf-82	135	1	0.614 72.763	CARDINAL
gujaf-82	136	1	69.818 0.651	CARDINAL
gujaf-82	136	2	69.818	CARDINAL
gujaf-82	136	3	1 0.418	CARDINAL
gujaf-82	136	4	47.856	CARDINAL
gujaf-82	136	5	2 0.388 24.901	QUANTITY
gujaf-82	136	6	3	CARDINAL
gujaf-82	136	7	4	CARDINAL
gujaf-82	136	8	3.841	MONEY
gujaf-82	136	9	3.841	CARDINAL
gujaf-82	136	10	0.05	CARDINAL
gujaf-82	136	11	2021	CARDINAL
gujaf-82	136	12	two	CARDINAL
gujaf-82	137	1	4	CARDINAL
gujaf-82	137	2	1%	PERCENT
gujaf-82	137	3	two	CARDINAL
gujaf-82	137	4	about 644%	PERCENT
gujaf-82	137	5	816%	PERCENT
gujaf-82	137	6	asi	ORG
gujaf-82	138	1	0.910	CARDINAL
gujaf-82	138	2	0.924	CARDINAL
gujaf-82	138	3	two	CARDINAL
gujaf-82	138	4	nigeria	GPE
gujaf-82	139	1	1%	PERCENT
gujaf-82	139	2	16294	CARDINAL
gujaf-82	139	3	asi	ORG
gujaf-82	141	1	4	CARDINAL
gujaf-82	141	2	524.730	CARDINAL
gujaf-82	141	3	0.011	CARDINAL
gujaf-82	141	4	asi	ORG
gujaf-82	142	1	2	CARDINAL
gujaf-82	142	2	nigerian	NORP
gujaf-82	143	1	1	CARDINAL
gujaf-82	143	2	4	CARDINAL
gujaf-82	143	3	87.650	CARDINAL
gujaf-82	143	4	29.000	CARDINAL
gujaf-82	143	5	1%	PERCENT
gujaf-82	144	1	2	CARDINAL
gujaf-82	144	2	92%	PERCENT
gujaf-82	145	1	gusau journal of accounting	ORG
gujaf-82	145	2	2	CARDINAL
gujaf-82	145	3	2, april	DATE
gujaf-82	145	4	2021 10	DATE
gujaf-82	145	5	4	CARDINAL
gujaf-82	145	6	cpsr mntr mcapr exchr	ORG
gujaf-82	145	7	2 adj	QUANTITY
gujaf-82	146	1	2	CARDINAL
gujaf-82	146	2	643.929 816.256	MONEY
gujaf-82	146	3	524.730	CARDINAL
gujaf-82	146	4	0.923	CARDINAL
gujaf-82	147	1	29.000	CARDINAL
gujaf-82	148	1	0.910	CARDINAL
gujaf-82	149	1	0.924	CARDINAL
gujaf-82	151	1	0.011	CARDINAL
gujaf-82	153	1	0.178[0.675	CARDINAL
gujaf-82	153	2	2.138[0.343	CARDINAL
gujaf-82	153	3	ramsey	PERSON
gujaf-82	153	4	4.773[0.0374	CARDINAL
gujaf-82	153	5	2021	CARDINAL
gujaf-82	153	6	1%	PERCENT
gujaf-82	153	7	5% and 10%	PERCENT
gujaf-82	154	1	4	CARDINAL
gujaf-82	154	2	1	CARDINAL
gujaf-82	154	3	zero	CARDINAL
gujaf-82	156	1	5	CARDINAL
gujaf-82	156	2	0.1748	CARDINAL
gujaf-82	156	3	1%	PERCENT
gujaf-82	156	4	64%	PERCENT
gujaf-82	158	1	0.0640	CARDINAL
gujaf-82	158	2	1%	PERCENT
gujaf-82	158	3	about 141%	PERCENT
gujaf-82	159	1	nigeria	GPE
gujaf-82	160	1	2sls	DATE
gujaf-82	160	2	1%	PERCENT
gujaf-82	160	3	about 112%	PERCENT
gujaf-82	162	1	5	CARDINAL
gujaf-82	163	1	3.983	CARDINAL
gujaf-82	163	2	0.022	CARDINAL
gujaf-82	163	3	nigerian	NORP
gujaf-82	163	4	the nigerian stock exchange	ORG
gujaf-82	165	1	gusau journal of accounting	ORG
gujaf-82	165	2	2	CARDINAL
gujaf-82	165	3	2, april	DATE
gujaf-82	165	4	2021 11	DATE
gujaf-82	165	5	nigerian	NORP
gujaf-82	166	1	2	CARDINAL
gujaf-82	166	2	5	CARDINAL
gujaf-82	166	3	30.186	CARDINAL
gujaf-82	166	4	29.000	CARDINAL
gujaf-82	166	5	1%	PERCENT
gujaf-82	167	1	2	CARDINAL
gujaf-82	167	2	about 81%	PERCENT
gujaf-82	168	1	5	CARDINAL
gujaf-82	168	2	2	CARDINAL
gujaf-82	168	3	2 adj	QUANTITY
gujaf-82	169	1	2	CARDINAL
gujaf-82	169	2	140.536	CARDINAL
gujaf-82	169	3	111.864	CARDINAL
gujaf-82	169	4	0.806	CARDINAL
gujaf-82	169	5	0.779 30.186	CARDINAL
gujaf-82	169	6	29.000	CARDINAL
gujaf-82	170	1	0.174	CARDINAL
gujaf-82	171	1	0.064	CARDINAL
gujaf-82	173	1	0.022	CARDINAL
gujaf-82	176	1	0.941	CARDINAL
gujaf-82	176	2	0.339	CARDINAL
gujaf-82	176	3	1.309	CARDINAL
gujaf-82	176	4	0.519	CARDINAL
gujaf-82	176	5	ramsey	PERSON
gujaf-82	176	6	2.537	CARDINAL
gujaf-82	176	7	0.122	CARDINAL
gujaf-82	176	8	2021	CARDINAL
gujaf-82	176	9	1%	PERCENT
gujaf-82	176	10	5% and 10%	PERCENT
gujaf-82	177	1	2	CARDINAL
gujaf-82	177	2	5	CARDINAL
gujaf-82	177	3	zero	CARDINAL
gujaf-82	180	1	granger	PERSON
gujaf-82	180	2	6	CARDINAL
gujaf-82	180	3	two	CARDINAL
gujaf-82	180	4	nigeria	GPE
gujaf-82	183	1	2020	DATE
gujaf-82	185	1	nigeria	GPE
gujaf-82	187	1	gusau journal of accounting	ORG
gujaf-82	187	2	2	CARDINAL
gujaf-82	187	3	2, april	DATE
gujaf-82	187	4	2021 12	DATE
gujaf-82	187	5	6	CARDINAL
gujaf-82	187	6	asi mtnr	PERSON
gujaf-82	187	7	tvstr pcsr mcapr↔ asi	ORG
gujaf-82	188	1	2021	CARDINAL
gujaf-82	188	2	↔	ORG
gujaf-82	189	1	5	CARDINAL
gujaf-82	189	2	two	CARDINAL
gujaf-82	189	3	nigeria	GPE
gujaf-82	190	1	two	CARDINAL
gujaf-82	190	2	1985-2018	DATE
gujaf-82	191	1	nigeria	GPE
gujaf-82	193	1	alenogbena et al	PERSON
gujaf-82	194	1	2014	DATE
gujaf-82	194	2	2020	DATE
gujaf-82	194	3	nigerian	NORP
gujaf-82	195	1	nigeria	GPE
gujaf-82	196	1	two	CARDINAL
gujaf-82	196	2	nigeria	GPE
gujaf-82	197	1	nigeria	GPE
gujaf-82	197	2	central bank of nigeria	ORG
gujaf-82	197	3	nigeria	GPE
gujaf-82	198	1	nigerian	NORP
gujaf-82	199	1	nigerian	NORP
gujaf-82	200	1	abina	PERSON
gujaf-82	200	2	a. p., & lemea	PERSON
gujaf-82	200	3	g. m.	PERSON
gujaf-82	200	4	2019	DATE
gujaf-82	201	1	nigeria	NORP
gujaf-82	201	2	1985-2017	DATE
gujaf-82	202	1	7(2	CARDINAL
gujaf-82	202	2	51	CARDINAL
gujaf-82	203	1	acha	ORG
gujaf-82	203	2	i. a.	PERSON
gujaf-82	203	3	akpan	PERSON
gujaf-82	203	4	s. o.	PERSON
gujaf-82	203	5	2019	CARDINAL
gujaf-82	204	1	nigeria	GPE
gujaf-82	205	1	noble international journal of economics	ORG
gujaf-82	205	2	4(2),10-18	CARDINAL
gujaf-82	206	1	adenuga	ORG
gujaf-82	206	2	2010	DATE
gujaf-82	207	1	nigeria	GPE
gujaf-82	207	2	1990-2009	DATE
gujaf-82	208	1	48(1	CARDINAL
gujaf-82	208	2	33	CARDINAL
gujaf-82	209	1	adeyeye	ORG
gujaf-82	209	2	p. o.	ORG
gujaf-82	209	3	aluko	ORG
gujaf-82	209	4	o. a.	PERSON
gujaf-82	209	5	o., & migiro	ORG
gujaf-82	210	1	s. o.	PERSON
gujaf-82	210	2	2017	CARDINAL
gujaf-82	211	1	africa	LOC
gujaf-82	211	2	nigeria	GPE
gujaf-82	212	1	investment gusau journal of accounting	ORG
gujaf-82	212	2	2	CARDINAL
gujaf-82	212	3	2, april	DATE
gujaf-82	212	4	2021 13	DATE
gujaf-82	212	5	14(3),291-301	CARDINAL
gujaf-82	213	1	c., & mesagan	ORG
gujaf-82	213	2	p. e.	PERSON
gujaf-82	213	3	2014	DATE
gujaf-82	214	1	nigerian	NORP
gujaf-82	214	2	3(4),142	CARDINAL
gujaf-82	215	1	alrabadi	GPE
gujaf-82	215	2	d. w. h., & kharabsheh	PERSON
gujaf-82	215	3	b. a.	PERSON
gujaf-82	215	4	2016	DATE
gujaf-82	216	1	jordan	GPE
gujaf-82	217	1	158	CARDINAL
gujaf-82	218	1	m. l. n.	PERSON
gujaf-82	218	2	2015	DATE
gujaf-82	219	1	kenya	GPE
gujaf-82	220	1	international journal of business and	ORG
gujaf-82	220	2	4(7),1-50	CARDINAL
gujaf-82	221	1	g.e.	GPE
gujaf-82	221	2	2013	DATE
gujaf-82	222	1	nigeria	GPE
gujaf-82	223	1	journal of poverty	ORG
gujaf-82	223	2	1(1),45-56	CARDINAL
gujaf-82	224	1	o. u., & agwu	ORG
gujaf-82	225	1	e. c.	PERSON
gujaf-82	225	2	2020	DATE
gujaf-82	226	1	nigeria	GPE
gujaf-82	227	1	journal of finance	ORG
gujaf-82	227	2	8(4),182-189	CARDINAL
gujaf-82	228	1	10.11648	CARDINAL
gujaf-82	228	2	john, e. i., & ibenta	ORG
gujaf-82	228	3	s. n. (	PERSON
gujaf-82	228	4	2017	CARDINAL
gujaf-82	229	1	nigeria	GPE
gujaf-82	230	1	research journal of finance	ORG
gujaf-82	230	2	8(20),40-51	DATE
gujaf-82	231	1	m. j.	PERSON
gujaf-82	231	2	umejiaku	GPE
gujaf-82	231	3	r. i.	PERSON
gujaf-82	231	4	2016	DATE
gujaf-82	232	1	nigeria	GPE
gujaf-82	233	1	journal of business and economics	ORG
gujaf-82	233	2	7(3),525	CARDINAL
gujaf-82	234	1	10.15341	CARDINAL
gujaf-82	234	2	e. f., & cyril	PERSON
gujaf-82	234	3	2018	DATE
gujaf-82	235	1	nigerian	NORP
gujaf-82	235	2	1990-2016	DATE
gujaf-82	236	1	2(11),70	CARDINAL
gujaf-82	237	1	okeya	PERSON
gujaf-82	237	2	i. o.	PERSON
gujaf-82	237	3	d. f.	PERSON
gujaf-82	237	4	2020	DATE
gujaf-82	238	1	nigeria	GPE
gujaf-82	239	1	international journal of research and review	ORG
gujaf-82	239	2	7(6	DATE
gujaf-82	239	3	329	CARDINAL
gujaf-82	240	1	m. n.	PERSON
gujaf-82	240	2	2010	DATE
gujaf-82	241	1	nigeria	GPE
gujaf-82	242	1	european scientific journal	ORG
gujaf-82	242	2	8(15	CARDINAL
gujaf-82	242	3	18-29	CARDINAL
gujaf-82	243	1	ologunwa	ORG
gujaf-82	243	2	o. p., & sadibo	ORG
gujaf-82	244	1	o. v.	PERSON
gujaf-82	244	2	2016	CARDINAL
gujaf-82	245	1	nigeria	GPE
gujaf-82	246	1	futa journal of management and technology	ORG
gujaf-82	246	2	1(1	CARDINAL
gujaf-82	246	3	48	CARDINAL
gujaf-82	247	1	j. u. j.	PERSON
gujaf-82	247	2	ibe	ORG
gujaf-82	247	3	i. g.	PERSON
gujaf-82	247	4	2012	DATE
gujaf-82	248	1	nigeria	GPE
gujaf-82	249	1	research journal of finance	ORG
gujaf-82	249	2	3(10	CARDINAL
gujaf-82	249	3	64	CARDINAL
gujaf-82	250	1	taiwo	PERSON
gujaf-82	250	2	j. n.	PERSON
gujaf-82	250	3	alaka, a., & afieroho	ORG
gujaf-82	250	4	e.	GPE
gujaf-82	250	5	2016	DATE
gujaf-82	251	1	nigeria	GPE
gujaf-82	252	1	financial management journal	ORG
gujaf-82	252	2	1(8	DATE
gujaf-82	252	3	497-525	CARDINAL
gujaf-82	253	1	torruam	PERSON
gujaf-82	253	2	j.t.	GPE
gujaf-82	253	3	chiawa	GPE
gujaf-82	253	4	m.a.	GPE
gujaf-82	253	5	c.c.	ORG
gujaf-82	253	6	2013,	DATE
gujaf-82	253	7	april 29-30	DATE
gujaf-82	254	1	nigeria	GPE
gujaf-82	255	1	3rd	ORDINAL
gujaf-82	255	2	singapore	GPE
gujaf-82	256	1	wanja	PERSON
gujaf-82	256	2	m. a.	PERSON
gujaf-82	256	3	2017	CARDINAL
gujaf-82	257	1	kenya	GPE
gujaf-82	258	1	ph.d	NORP
gujaf-82	258	2	kenyatta university	ORG
gujaf-82	259	1	yusuf	PERSON
gujaf-82	259	2	i. a.	PERSON
gujaf-82	259	3	e. p.,	PERSON
gujaf-82	259	4	a. n.	PERSON
gujaf-82	259	5	2020	DATE
gujaf-82	260	1	nigeria	GPE
gujaf-82	261	1	quarterly	DATE
gujaf-82	261	2	6	CARDINAL
gujaf-82	261	3	3	CARDINAL
gujaf-82	262	1	http://www.bequarterly.rysearch.com http://www.bequarterly.rysearch.com/ gusau journal of accounting	ORG
gujaf-82	262	2	2	CARDINAL
gujaf-82	262	3	2, april	DATE
gujaf-82	262	4	2021 14	DATE