id	sid	eid	entity	type
gujaf-83	1	1	gusau journal of accounting	ORG
gujaf-83	1	2	2	CARDINAL
gujaf-83	1	3	3, april	DATE
gujaf-83	1	4	2021	CARDINAL
gujaf-83	1	5	1	CARDINAL
gujaf-83	1	6	2	CARDINAL
gujaf-83	1	7	3, april	DATE
gujaf-83	1	8	2021	CARDINAL
gujaf-83	1	9	2756-665x	CARDINAL
gujaf-83	1	10	social sciences	ORG
gujaf-83	1	11	federal university gusau	ORG
gujaf-83	1	12	zamfara state	GPE
gujaf-83	1	13	nigeria gusau journal of accounting	ORG
gujaf-83	1	14	2	CARDINAL
gujaf-83	1	15	3, april	DATE
gujaf-83	1	16	2021 2	CARDINAL
gujaf-83	1	17	nigeria	GPE
gujaf-83	1	18	abdu abubakar	PERSON
gujaf-83	1	19	abu business school ahmadu bello university	ORG
gujaf-83	1	20	zaria	PERSON
gujaf-83	2	1	yunusa nasiru phd department	PERSON
gujaf-83	2	2	abu business school ahmadu bello university	ORG
gujaf-83	2	3	zaria.	PERSON
gujaf-83	3	1	saidu badara phd department of accounting	ORG
gujaf-83	3	2	abu business school ahmadu bello university	ORG
gujaf-83	3	3	zaria	PERSON
gujaf-83	4	1	ishaya luka chechet phd	PERSON
gujaf-83	4	2	abu business school ahmadu bello university	ORG
gujaf-83	4	3	zaria	PERSON
gujaf-83	5	1	nigeria	GPE
gujaf-83	6	1	december 2019	DATE
gujaf-83	6	2	161	CARDINAL
gujaf-83	7	1	one hundred and fifty-four	CARDINAL
gujaf-83	8	1	annual	DATE
gujaf-83	9	1	nigeria	GPE
gujaf-83	11	1	cbn	ORG
gujaf-83	11	2	sec	ORG
gujaf-83	11	3	nigeria	GPE
gujaf-83	12	1	nigeria	GPE
gujaf-83	12	2	1	CARDINAL
gujaf-83	16	1	francis & schipper	ORG
gujaf-83	16	2	1999	DATE
gujaf-83	17	1	1968	DATE
gujaf-83	18	1	omokhudu & ibadin	ORG
gujaf-83	18	2	2015	DATE
gujaf-83	20	1	2	CARDINAL
gujaf-83	20	2	3, april	DATE
gujaf-83	20	3	2021 3	DATE
gujaf-83	21	1	levitt	PERSON
gujaf-83	21	2	1998	DATE
gujaf-83	22	1	one	CARDINAL
gujaf-83	22	2	2020	DATE
gujaf-83	23	1	2016	CARDINAL
gujaf-83	25	1	hejazi	ORG
gujaf-83	25	2	jafari & karimi	ORG
gujaf-83	25	3	2011	DATE
gujaf-83	29	1	2007-2009	DATE
gujaf-83	30	1	bolibok	GPE
gujaf-83	30	2	2014	DATE
gujaf-83	34	1	1999	DATE
gujaf-83	35	1	2016	DATE
gujaf-83	35	2	balakrishnan	PERSON
gujaf-83	35	3	2016	DATE
gujaf-83	35	4	zarowin	GPE
gujaf-83	35	5	1999	DATE
gujaf-83	35	6	2013	DATE
gujaf-83	35	7	trabelsi & trabelsi	ORG
gujaf-83	35	8	2014	DATE
gujaf-83	35	9	2015	DATE
gujaf-83	35	10	ahmet, & irene	ORG
gujaf-83	35	11	2020	DATE
gujaf-83	35	12	2013	DATE
gujaf-83	35	13	trabelsi & trabelsi	ORG
gujaf-83	35	14	2014	DATE
gujaf-83	36	1	2016	CARDINAL
gujaf-83	36	2	enang	PERSON
gujaf-83	36	3	2015	DATE
gujaf-83	36	4	suadiye	ORG
gujaf-83	36	5	2012	DATE
gujaf-83	37	1	balakrishnan	GPE
gujaf-83	37	2	2016	DATE
gujaf-83	43	1	2008	DATE
gujaf-83	43	2	lee	PERSON
gujaf-83	43	3	lee	PERSON
gujaf-83	43	4	2013	DATE
gujaf-83	43	5	okolie & izedonmi	ORG
gujaf-83	43	6	2014	DATE
gujaf-83	43	7	dabor & benjamine	ORG
gujaf-83	43	8	2017	CARDINAL
gujaf-83	43	9	binti-nono & khomsatun	ORG
gujaf-83	43	10	2018	DATE
gujaf-83	43	11	yaseen	PERSON
gujaf-83	43	12	fairuz, salleh & basnan, 2018	ORG
gujaf-83	44	1	2	CARDINAL
gujaf-83	44	2	3, april	DATE
gujaf-83	44	3	2021 4	DATE
gujaf-83	46	1	the united states	GPE
gujaf-83	46	2	europe	LOC
gujaf-83	46	3	africa	LOC
gujaf-83	46	4	nigeria	GPE
gujaf-83	47	1	nigeria	GPE
gujaf-83	48	1	1.2	CARDINAL
gujaf-83	48	2	i.	PERSON
gujaf-83	48	3	nigeria ii	EVENT
gujaf-83	49	1	nigeria	NORP
gujaf-83	49	2	nigeria	GPE
gujaf-83	50	1	nigeria	GPE
gujaf-83	50	2	nigeria	GPE
gujaf-83	51	1	vi	PERSON
gujaf-83	51	2	nigeria	GPE
gujaf-83	52	1	vii	PERSON
gujaf-83	53	1	nigeria	GPE
gujaf-83	55	1	nigeria	GPE
gujaf-83	57	1	nigeria	GPE
gujaf-83	58	1	nigeria	GPE
gujaf-83	59	1	nigeria	GPE
gujaf-83	60	1	nigeria	GPE
gujaf-83	61	1	nigeria	GPE
gujaf-83	62	1	nigeria	GPE
gujaf-83	62	2	nigeria	GPE
gujaf-83	63	1	nigeria	GPE
gujaf-83	64	1	nigeria	GPE
gujaf-83	65	1	nigeria	GPE
gujaf-83	66	1	nigeria	GPE
gujaf-83	66	2	2014	DATE
gujaf-83	66	3	2019	DATE
gujaf-83	68	1	gusau journal of accounting	ORG
gujaf-83	68	2	2	CARDINAL
gujaf-83	68	3	3, april	DATE
gujaf-83	68	4	2021 5	DATE
gujaf-83	68	5	section two	LAW
gujaf-83	68	6	three	CARDINAL
gujaf-83	68	7	four	CARDINAL
gujaf-83	68	8	section five	LAW
gujaf-83	69	1	2	CARDINAL
gujaf-83	69	2	hossain	PERSON
gujaf-83	69	3	2021	CARDINAL
gujaf-83	69	4	the dhaka stock exchange	ORG
gujaf-83	69	5	dse	ORG
gujaf-83	69	6	bangladesh	GPE
gujaf-83	70	1	the dhaka stock exchange	ORG
gujaf-83	70	2	dse	ORG
gujaf-83	70	3	bangladesh	GPE
gujaf-83	71	1	dse	ORG
gujaf-83	71	2	2017 to 2019	DATE
gujaf-83	72	1	anova	ORG
gujaf-83	73	1	navps	GPE
gujaf-83	74	1	mvps	PRODUCT
gujaf-83	75	1	mvps	PRODUCT
gujaf-83	78	1	kehelwalatenna	PERSON
gujaf-83	78	2	2020	DATE
gujaf-83	78	3	sri lanka	GPE
gujaf-83	79	1	the years 2008 to 2018	DATE
gujaf-83	80	1	2012	DATE
gujaf-83	80	2	sri lankan	NORP
gujaf-83	82	1	nigeria	GPE
gujaf-83	83	1	saraswati	ORG
gujaf-83	83	2	2018	DATE
gujaf-83	83	3	indonesian	NORP
gujaf-83	83	4	2008 to 2014	DATE
gujaf-83	88	1	yaseen	PERSON
gujaf-83	88	2	fairuz	PERSON
gujaf-83	88	3	salleh	PERSON
gujaf-83	88	4	basnan (2018	ORG
gujaf-83	88	5	jordan	GPE
gujaf-83	88	6	amman stock exchange	ORG
gujaf-83	88	7	2016	DATE
gujaf-83	89	1	three	CARDINAL
gujaf-83	89	2	gusau journal of accounting	ORG
gujaf-83	89	3	2	CARDINAL
gujaf-83	89	4	3, april	DATE
gujaf-83	89	5	2021	CARDINAL
gujaf-83	89	6	6	CARDINAL
gujaf-83	90	1	46	CARDINAL
gujaf-83	90	2	jordan	GPE
gujaf-83	91	1	2016	CARDINAL
gujaf-83	91	2	two	CARDINAL
gujaf-83	91	3	2010-2011	DATE
gujaf-83	91	4	indonesian	NORP
gujaf-83	91	5	the years 2010-2013	DATE
gujaf-83	92	1	247	CARDINAL
gujaf-83	92	2	indonesian	NORP
gujaf-83	93	1	the years	DATE
gujaf-83	96	1	balakrishnan	PERSON
gujaf-83	96	2	2016	DATE
gujaf-83	96	3	indian	NORP
gujaf-83	97	1	2010-2015	DATE
gujaf-83	97	2	five	CARDINAL
gujaf-83	97	3	india	GPE
gujaf-83	97	4	national stock exchange	ORG
gujaf-83	100	1	sullubawa	ORG
gujaf-83	100	2	2015	CARDINAL
gujaf-83	100	3	the nigerian stock exchange	ORG
gujaf-83	100	4	nigerian	NORP
gujaf-83	101	1	68	CARDINAL
gujaf-83	101	2	2009 to 2014	DATE
gujaf-83	102	1	2009 to 2011	DATE
gujaf-83	102	2	post-ifrs	EVENT
gujaf-83	102	3	2014	DATE
gujaf-83	103	1	thompson reuters'	ORG
gujaf-83	104	1	nigeria	GPE
gujaf-83	107	1	2015	DATE
gujaf-83	107	2	200	CARDINAL
gujaf-83	107	3	nigeria	GPE
gujaf-83	108	1	113	CARDINAL
gujaf-83	108	2	2001 to 2013	DATE
gujaf-83	110	1	one hundred and twenty	CARDINAL
gujaf-83	110	2	120	CARDINAL
gujaf-83	111	1	last day	DATE
gujaf-83	111	2	nigerian	NORP
gujaf-83	115	1	gusau journal of accounting	ORG
gujaf-83	115	2	2	CARDINAL
gujaf-83	115	3	3, april	DATE
gujaf-83	115	4	2021 7	DATE
gujaf-83	115	5	two	CARDINAL
gujaf-83	116	1	one	CARDINAL
gujaf-83	119	1	2	CARDINAL
gujaf-83	119	2	3, april	DATE
gujaf-83	119	3	2021 8	DATE
gujaf-83	122	1	3	CARDINAL
gujaf-83	123	1	161	CARDINAL
gujaf-83	123	2	nigeria	GPE
gujaf-83	123	3	2014	DATE
gujaf-83	123	4	2019	DATE
gujaf-83	124	1	154	CARDINAL
gujaf-83	125	1	annual	DATE
gujaf-83	126	1	multiple linear	ORG
gujaf-83	127	1	first	ORDINAL
gujaf-83	127	2	annual	DATE
gujaf-83	127	3	nigeria	GPE
gujaf-83	128	1	second	ORDINAL
gujaf-83	133	1	1	CARDINAL
gujaf-83	133	2	de klerk	PERSON
gujaf-83	133	3	2017	CARDINAL
gujaf-83	134	1	2016	DATE
gujaf-83	134	2	sullubawa	ORG
gujaf-83	134	3	2015	DATE
gujaf-83	134	4	2017	DATE
gujaf-83	134	5	haleem & ahamed	ORG
gujaf-83	134	6	2015	DATE
gujaf-83	134	7	okolie & izedonmi	ORG
gujaf-83	134	8	2014	DATE
gujaf-83	134	9	on literature gusau journal of accounting	ORG
gujaf-83	134	10	2	CARDINAL
gujaf-83	134	11	3, april	DATE
gujaf-83	134	12	2021 9	DATE
gujaf-83	136	1	4	CARDINAL
gujaf-83	137	1	2	CARDINAL
gujaf-83	138	1	max	PERSON
gujaf-83	138	2	315 12.25128	DATE
gujaf-83	138	3	eps -5.1643 496.4771 1.7517	PERCENT
gujaf-83	138	4	0.1949	CARDINAL
gujaf-83	138	5	7.9999	MONEY
gujaf-83	138	6	2.2037	CARDINAL
gujaf-83	138	7	0	CARDINAL
gujaf-83	139	1	0.5158	CARDINAL
gujaf-83	139	2	2021	CARDINAL
gujaf-83	139	3	2	CARDINAL
gujaf-83	139	4	0.000	CARDINAL
gujaf-83	139	5	n313	ORG
gujaf-83	139	6	12.251	CARDINAL
gujaf-83	139	7	38.890	CARDINAL
gujaf-83	140	1	some years	DATE
gujaf-83	142	1	33.89	CARDINAL
gujaf-83	143	1	1.75	MONEY
gujaf-83	143	2	496.47	MONEY
gujaf-83	143	3	n 25.83	ORG
gujaf-83	144	1	n496.47 kobo	ORG
gujaf-83	145	1	25.8348	CARDINAL
gujaf-83	145	2	n1.75 kobo	ORG
gujaf-83	146	1	0.19	CARDINAL
gujaf-83	146	2	n 3,747.5 kobo	ORG
gujaf-83	147	1	19	CARDINAL
gujaf-83	148	1	nigeria	GPE
gujaf-83	148	2	n 25.83 kobo	ORG
gujaf-83	151	1	gusau journal of accounting	ORG
gujaf-83	151	2	2	CARDINAL
gujaf-83	151	3	3, april	DATE
gujaf-83	151	4	2021 10	DATE
gujaf-83	151	5	n-26.08 kobo	ORG
gujaf-83	151	6	505.9803	MONEY
gujaf-83	151	7	2.20	CARDINAL
gujaf-83	151	8	26.59	CARDINAL
gujaf-83	153	1	26.59	CARDINAL
gujaf-83	154	1	505.98	CARDINAL
gujaf-83	157	1	0.199	CARDINAL
gujaf-83	157	2	0.81	CARDINAL
gujaf-83	157	3	0.000	CARDINAL
gujaf-83	157	4	7.9999	MONEY
gujaf-83	158	1	some years	DATE
gujaf-83	158	2	0.199	CARDINAL
gujaf-83	162	1	n496.47 kobo	ORG
gujaf-83	162	2	0.6870	CARDINAL
gujaf-83	164	1	n-5.16 kobo	ORG
gujaf-83	165	1	1	CARDINAL
gujaf-83	167	1	n 0.000 kobo	ORG
gujaf-83	167	2	n9.99 kobo	LOC
gujaf-83	167	3	n123.92	GPE
gujaf-83	169	1	nigeria	GPE
gujaf-83	170	1	n0.000 kobo	PRODUCT
gujaf-83	171	1	n-26.08 kobo	ORG
gujaf-83	172	1	n-26.08 kobo	ORG
gujaf-83	175	1	n0.000 kobo	PRODUCT
gujaf-83	176	1	the gusau journal of accounting	ORG
gujaf-83	176	2	2	CARDINAL
gujaf-83	176	3	3, april	DATE
gujaf-83	176	4	2021 11	DATE
gujaf-83	178	1	some years	DATE
gujaf-83	182	1	4.1	CARDINAL
gujaf-83	183	1	3	CARDINAL
gujaf-83	183	2	1	CARDINAL
gujaf-83	183	3	2	CARDINAL
gujaf-83	183	4	8.3636 7.33	MONEY
gujaf-83	183	5	2.9286 4.02	MONEY
gujaf-83	183	6	0.094	CARDINAL
gujaf-83	183	7	0.562	CARDINAL
gujaf-83	183	8	17.9057	CARDINAL
gujaf-83	184	1	0.004	CARDINAL
gujaf-83	185	1	0.019 adj	QUANTITY
gujaf-83	185	2	0.30 0.34 f(4	QUANTITY
gujaf-83	185	3	81.28 43.47 716	QUANTITY
gujaf-83	185	4	306.58	CARDINAL
gujaf-83	185	5	427.9	CARDINAL
gujaf-83	185	6	2021	CARDINAL
gujaf-83	185	7	3	CARDINAL
gujaf-83	185	8	30% and 34%	PERCENT
gujaf-83	186	1	one	CARDINAL
gujaf-83	186	2	two	CARDINAL
gujaf-83	187	1	4%	PERCENT
gujaf-83	187	2	34%	PERCENT
gujaf-83	187	3	2 –	PERCENT
gujaf-83	187	4	30%	PERCENT
gujaf-83	187	5	1	CARDINAL
gujaf-83	188	1	4%	PERCENT
gujaf-83	188	2	second	ORDINAL
gujaf-83	189	1	two	CARDINAL
gujaf-83	190	1	gusau journal of accounting	ORG
gujaf-83	190	2	2	CARDINAL
gujaf-83	190	3	3, april	DATE
gujaf-83	190	4	2021 12	CARDINAL
gujaf-83	190	5	2	CARDINAL
gujaf-83	190	6	81.28	CARDINAL
gujaf-83	190	7	43.47	CARDINAL
gujaf-83	190	8	one percent	PERCENT
gujaf-83	191	1	two	CARDINAL
gujaf-83	192	1	ols	ORG
gujaf-83	193	1	2	CARDINAL
gujaf-83	194	1	306.58	CARDINAL
gujaf-83	194	2	427.92	CARDINAL
gujaf-83	194	3	one	CARDINAL
gujaf-83	194	4	two	CARDINAL
gujaf-83	194	5	one percent	PERCENT
gujaf-83	195	1	1	CARDINAL
gujaf-83	195	2	2	CARDINAL
gujaf-83	196	1	hairet al	PERSON
gujaf-83	196	2	2010	DATE
gujaf-83	196	3	2014	DATE
gujaf-83	196	4	two	CARDINAL
gujaf-83	197	1	ols	ORG
gujaf-83	197	2	linear	ORG
gujaf-83	197	3	gujarati & porter	ORG
gujaf-83	197	4	2009	DATE
gujaf-83	197	5	327	CARDINAL
gujaf-83	197	6	2017	CARDINAL
gujaf-83	199	1	less than 10	CARDINAL
gujaf-83	199	2	less than one	CARDINAL
gujaf-83	199	3	gujarati & porter	ORG
gujaf-83	199	4	2009	DATE
gujaf-83	199	5	2017	CARDINAL
gujaf-83	200	1	4.3	CARDINAL
gujaf-83	200	2	2	CARDINAL
gujaf-83	201	1	1	CARDINAL
gujaf-83	201	2	2.19	CARDINAL
gujaf-83	201	3	2	CARDINAL
gujaf-83	201	4	4.10	CARDINAL
gujaf-83	201	5	less than ten	CARDINAL
gujaf-83	202	1	appendix	NORP
gujaf-83	203	1	4	CARDINAL
gujaf-83	203	2	2.6262 2.4454 1.07	MONEY
gujaf-83	203	3	0.801	CARDINAL
gujaf-83	203	4	0.0209 0.2732 0.08	MONEY
gujaf-83	203	5	0.939	CARDINAL
gujaf-83	203	6	2.5107 9.00	MONEY
gujaf-83	203	7	2.87 0.004	CARDINAL
gujaf-83	203	8	0.047	CARDINAL
gujaf-83	204	1	0.1074	CARDINAL
gujaf-83	204	2	0.092	CARDINAL
gujaf-83	204	3	0.3863	CARDINAL
gujaf-83	205	1	3.5506	CARDINAL
gujaf-83	205	2	0.007	CARDINAL
gujaf-83	205	3	gusau journal of accounting	ORG
gujaf-83	205	4	2	CARDINAL
gujaf-83	205	5	3, april	DATE
gujaf-83	205	6	2021 13	DATE
gujaf-83	205	7	r2 wald chi2	PERSON
gujaf-83	205	8	0.202 8.53 0.000	MONEY
gujaf-83	205	9	2.19	CARDINAL
gujaf-83	205	10	0.667	CARDINAL
gujaf-83	205	11	253.65	MONEY
gujaf-83	205	12	4.10	CARDINAL
gujaf-83	205	13	2021	CARDINAL
gujaf-83	205	14	4	CARDINAL
gujaf-83	205	15	wald chi2	ORG
gujaf-83	205	16	253.6	CARDINAL
gujaf-83	205	17	0.000	CARDINAL
gujaf-83	205	18	one percent	PERCENT
gujaf-83	206	1	66.70%	PERCENT
gujaf-83	206	2	eps, bvp	ORG
gujaf-83	206	3	66.7%	PERCENT
gujaf-83	206	4	24.3%	PERCENT
gujaf-83	207	1	4.3	CARDINAL
gujaf-83	207	2	0.2231	CARDINAL
gujaf-83	207	3	0.25	CARDINAL
gujaf-83	207	4	0.801	CARDINAL
gujaf-83	211	1	2010	DATE
gujaf-83	211	2	trabelsi	PERSON
gujaf-83	211	3	trabelsi	PERSON
gujaf-83	211	4	2014	DATE
gujaf-83	211	5	2015	CARDINAL
gujaf-83	211	6	2016	CARDINAL
gujaf-83	211	7	pathak	PERSON
gujaf-83	211	8	2014	DATE
gujaf-83	211	9	khanna	PERSON
gujaf-83	211	10	2014	DATE
gujaf-83	211	11	ahmadi	PERSON
gujaf-83	211	12	2017	CARDINAL
gujaf-83	212	1	one	CARDINAL
gujaf-83	212	2	nigeria	GPE
gujaf-83	213	1	bvp	ORG
gujaf-83	213	2	0.1209 z	ORG
gujaf-83	213	3	1.59	CARDINAL
gujaf-83	213	4	0.111	CARDINAL
gujaf-83	217	1	2013	DATE
gujaf-83	217	2	2015	CARDINAL
gujaf-83	217	3	2015	CARDINAL
gujaf-83	217	4	2014	DATE
gujaf-83	217	5	sam	PERSON
gujaf-83	217	6	2014	DATE
gujaf-83	218	1	two	CARDINAL
gujaf-83	218	2	nigeria	GPE
gujaf-83	219	1	two	CARDINAL
gujaf-83	220	1	0.2732	CARDINAL
gujaf-83	220	2	0.08	CARDINAL
gujaf-83	220	3	0.939	CARDINAL
gujaf-83	221	1	nigeria	GPE
gujaf-83	222	1	nigeria	GPE
gujaf-83	225	1	this corroborates gusau journal of accounting	ORG
gujaf-83	225	2	2	CARDINAL
gujaf-83	225	3	3, april	DATE
gujaf-83	225	4	2021 14	DATE
gujaf-83	225	5	ibadin	ORG
gujaf-83	225	6	2015	CARDINAL
gujaf-83	225	7	anjula	PERSON
gujaf-83	225	8	2015	CARDINAL
gujaf-83	225	9	jafari	PERSON
gujaf-83	225	10	karimi	PERSON
gujaf-83	225	11	2011	DATE
gujaf-83	225	12	morali valipour	ORG
gujaf-83	225	13	dowran	PERSON
gujaf-83	225	14	2012	DATE
gujaf-83	225	15	askari	PERSON
gujaf-83	225	16	2013	DATE
gujaf-83	226	1	three	CARDINAL
gujaf-83	226	2	nigeria	GPE
gujaf-83	227	1	22.5880	CARDINAL
gujaf-83	227	2	9.00	CARDINAL
gujaf-83	227	3	0.000	CARDINAL
gujaf-83	228	1	nigeria	GPE
gujaf-83	229	1	one percent	PERCENT
gujaf-83	230	1	22.58	CARDINAL
gujaf-83	232	1	2018	DATE
gujaf-83	233	1	four	CARDINAL
gujaf-83	233	2	nigeria	GPE
gujaf-83	234	1	hypothesis4	ORG
gujaf-83	235	1	9.9243	CARDINAL
gujaf-83	235	2	2.87	CARDINAL
gujaf-83	235	3	0.004	CARDINAL
gujaf-83	236	1	one percent	PERCENT
gujaf-83	237	1	every five percent	PERCENT
gujaf-83	240	1	five	CARDINAL
gujaf-83	240	2	nigeria	GPE
gujaf-83	241	1	five	CARDINAL
gujaf-83	242	1	2.4809	CARDINAL
gujaf-83	242	2	1.99	CARDINAL
gujaf-83	242	3	0.047	CARDINAL
gujaf-83	244	1	5%	PERCENT
gujaf-83	245	1	every 5%	PERCENT
gujaf-83	245	2	2.48	CARDINAL
gujaf-83	247	1	one	CARDINAL
gujaf-83	248	1	6	CARDINAL
gujaf-83	249	1	0.1803	CARDINAL
gujaf-83	249	2	0.092	CARDINAL
gujaf-83	250	1	nigeria	GPE
gujaf-83	250	2	10%	PERCENT
gujaf-83	251	1	every 10%	PERCENT
gujaf-83	251	2	about 18	CARDINAL
gujaf-83	253	1	7	CARDINAL
gujaf-83	254	1	7	CARDINAL
gujaf-83	255	1	0.504	CARDINAL
gujaf-83	259	1	2	CARDINAL
gujaf-83	259	2	3, april	DATE
gujaf-83	259	3	2021 15	DATE
gujaf-83	259	4	8	CARDINAL
gujaf-83	259	5	nigeria	GPE
gujaf-83	260	1	8	CARDINAL
gujaf-83	261	1	9.581	CARDINAL
gujaf-83	261	2	1%	PERCENT
gujaf-83	262	1	1%	PERCENT
gujaf-83	263	1	nine	CARDINAL
gujaf-83	263	2	nigeria	GPE
gujaf-83	264	1	5	CARDINAL
gujaf-83	264	2	nigeria	GPE
gujaf-83	265	1	nigeria	GPE
gujaf-83	266	1	cbn	ORG
gujaf-83	266	2	sec	ORG
gujaf-83	266	3	nigeria	GPE
gujaf-83	267	1	n., & the.	ORG
gujaf-83	268	1	2010	DATE
gujaf-83	269	1	australia	GPE
gujaf-83	269	2	1(1	CARDINAL
gujaf-83	270	1	aderemi a.k	PERSON
gujaf-83	270	2	uwuigbe s.o, u, &	ORG
gujaf-83	270	3	2017	CARDINAL
gujaf-83	271	1	nigerian	NORP
gujaf-83	272	1	international journal of accounting research	ORG
gujaf-83	272	2	3(1	CARDINAL
gujaf-83	272	3	20-33	DATE
gujaf-83	273	1	anjula, k.p.m.	ORG
gujaf-83	274	1	sri lanka	GPE
gujaf-83	274	2	irsyrusi2015,68	ORG
gujaf-83	274	3	azeem, m., & kouser	ORG
gujaf-83	274	4	r.	PERSON
gujaf-83	274	5	2011	DATE
gujaf-83	275	1	pakistan	GPE
gujaf-83	275	2	1(8	CARDINAL
gujaf-83	275	3	balakrishnan	PERSON
gujaf-83	276	1	2016	CARDINAL
gujaf-83	277	1	2(1	CARDINAL
gujaf-83	277	2	381–390	CARDINAL
gujaf-83	278	1	r.	NORP
gujaf-83	278	2	1968	DATE
gujaf-83	278	3	journal of accounting research	ORG
gujaf-83	278	4	6 no. 2	CARDINAL
gujaf-83	279	1	159	CARDINAL
gujaf-83	280	1	balsam	PERSON
gujaf-83	280	2	s.	PERSON
gujaf-83	280	3	krishnan	GPE
gujaf-83	280	4	j. & yang j. s.	ORG
gujaf-83	280	5	2003	DATE
gujaf-83	282	1	2	CARDINAL
gujaf-83	282	2	3, april	DATE
gujaf-83	282	3	2021 16	DATE
gujaf-83	282	4	w. h.	PERSON
gujaf-83	282	5	1968	DATE
gujaf-83	283	1	annual	DATE
gujaf-83	284	1	journal of accounting	ORG
gujaf-83	284	2	6(3	CARDINAL
gujaf-83	284	3	67	CARDINAL
gujaf-83	285	1	bengi	PERSON
gujaf-83	285	2	c. ahmet	PERSON
gujaf-83	285	3	irene	PERSON
gujaf-83	285	4	g. w.	PERSON
gujaf-83	285	5	2020	DATE
gujaf-83	285	6	31(4	CARDINAL
gujaf-83	285	7	82	CARDINAL
gujaf-83	285	8	98	CARDINAL
gujaf-83	285	9	l & khomsatun	ORG
gujaf-83	285	10	s.	PERSON
gujaf-83	285	11	akuntansi	ORG
gujaf-83	285	12	59-70,doi	QUANTITY
gujaf-83	287	1	i. n., & email	PERSON
gujaf-83	287	2	a.	PERSON
gujaf-83	287	3	2015	CARDINAL
gujaf-83	288	1	3(10	CARDINAL
gujaf-83	288	2	328–344	CARDINAL
gujaf-83	288	3	bolibok	ORG
gujaf-83	288	4	2014	DATE
gujaf-83	289	1	polish	NORP
gujaf-83	289	2	65(802	CARDINAL
gujaf-83	289	3	463–472	CARDINAL
gujaf-83	290	1	chandrapala	PERSON
gujaf-83	290	2	2013	DATE
gujaf-83	291	1	5(2	CARDINAL
gujaf-83	292	1	98–107	CARDINAL
gujaf-83	293	1	https://doi.org/10.7441/joc.2013.02.07 chaudhry	PERSON
gujaf-83	293	2	m. i.	PERSON
gujaf-83	293	3	a. g.	PERSON
gujaf-83	293	4	2014	DATE
gujaf-83	295	1	24(23	CARDINAL
gujaf-83	295	2	1515–1527	DATE
gujaf-83	296	1	2018	DATE
gujaf-83	298	1	a.o. & uyagu benjamine	ORG
gujaf-83	298	2	2017	CARDINAL
gujaf-83	299	1	sriwijaya	GPE
gujaf-83	300	1	international journal of dynamic economics	ORG
gujaf-83	300	2	1(4	CARDINAL
gujaf-83	300	3	327	CARDINAL
gujaf-83	301	1	http://ejournal.unsri.ac.id/index.php/sijdeb deangelo	PERSON
gujaf-83	301	2	l. e. (	PERSON
gujaf-83	301	3	1981	DATE
gujaf-83	302	1	3	CARDINAL
gujaf-83	302	2	3	CARDINAL
gujaf-83	302	3	183	CARDINAL
gujaf-83	302	4	199	CARDINAL
gujaf-83	303	1	francis	PERSON
gujaf-83	303	2	j., & schipper	ORG
gujaf-83	303	3	1999	DATE
gujaf-83	305	1	319	CARDINAL
gujaf-83	305	2	s. & alipourdavish	ORG
gujaf-83	305	3	z.	PERSON
gujaf-83	305	4	2015	DATE
gujaf-83	306	1	tehran stock exchange	ORG
gujaf-83	306	2	5(3	CARDINAL
gujaf-83	306	3	133	CARDINAL
gujaf-83	307	1	hejazi	ORG
gujaf-83	307	2	r.	NORP
gujaf-83	307	3	jafari	GPE
gujaf-83	307	4	m. & karimi	ORG
gujaf-83	307	5	2011	DATE
gujaf-83	308	1	tehran stock exchange	ORG
gujaf-83	308	2	1(2	CARDINAL
gujaf-83	308	3	32	CARDINAL
gujaf-83	309	1	2011	DATE
gujaf-83	310	1	new york	GPE
gujaf-83	311	1	today	DATE
gujaf-83	312	1	n.b.	GPE
gujaf-83	312	2	2015	CARDINAL
gujaf-83	313	1	3(10	CARDINAL
gujaf-83	313	2	328	CARDINAL
gujaf-83	314	1	irsath	ORG
gujaf-83	314	2	y.m.	GPE
gujaf-83	314	3	haleem, a. & ahamed	ORG
gujaf-83	314	4	s.t.	PERSON
gujaf-83	314	5	2015	CARDINAL
gujaf-83	315	1	colombo stock exchange sri lanka	ORG
gujaf-83	315	2	5th	ORDINAL
gujaf-83	315	3	insym jabbari	PERSON
gujaf-83	315	4	z. & askari	ORG
gujaf-83	315	5	s.a.	GPE
gujaf-83	315	6	2013	DATE
gujaf-83	316	1	3(4	CARDINAL
gujaf-83	316	2	138	CARDINAL
gujaf-83	316	3	2225 8329	DATE
gujaf-83	316	4	p-issn	ORG
gujaf-83	316	5	2308-0337	DATE
gujaf-83	316	6	2020	DATE
gujaf-83	317	1	http://dx.doi.org/10.15294/jda.v10i1.13183	CARDINAL
gujaf-83	317	2	2	CARDINAL
gujaf-83	317	3	3, april	DATE
gujaf-83	317	4	2021 17	DATE
gujaf-83	318	1	16	CARDINAL
gujaf-83	318	2	2	CARDINAL
gujaf-83	318	3	66-86	CARDINAL
gujaf-83	319	1	lee	PERSON
gujaf-83	319	2	h-l. & lee	ORG
gujaf-83	319	3	2013	DATE
gujaf-83	320	1	4	CARDINAL
gujaf-83	321	1	28	CARDINAL
gujaf-83	321	2	7	CARDINAL
gujaf-83	321	3	628	CARDINAL
gujaf-83	322	1	10.1108	CARDINAL
gujaf-83	322	2	2012-0728	DATE
gujaf-83	322	3	b. & zarowin	ORG
gujaf-83	322	4	1999	DATE
gujaf-83	324	1	353	CARDINAL
gujaf-83	325	1	levitt, a.	ORG
gujaf-83	325	2	1998	DATE
gujaf-83	326	1	the new york university	ORG
gujaf-83	326	2	new york	GPE
gujaf-83	326	3	s.	PERSON
gujaf-83	326	4	2013	DATE
gujaf-83	327	1	nigeria	GPE
gujaf-83	327	2	adamawa state university	ORG
gujaf-83	327	3	1(2	CARDINAL
gujaf-83	327	4	1-6	CARDINAL
gujaf-83	328	1	miettinen	PERSON
gujaf-83	328	2	j. (2008	PERSON
gujaf-83	329	1	1-169	CARDINAL
gujaf-83	330	1	2012	DATE
gujaf-83	331	1	nigerian stock exchange factbook	ORG
gujaf-83	331	2	j. (1995	ORG
gujaf-83	332	1	11,661–688	CARDINAL
gujaf-83	333	1	okolie	PERSON
gujaf-83	333	2	a.o. & izedonmi	ORG
gujaf-83	333	3	2014	DATE
gujaf-83	334	1	nigeria	GPE
gujaf-83	335	1	research journal of finance	ORG
gujaf-83	335	2	5(8	CARDINAL
gujaf-83	335	3	150-166	CARDINAL
gujaf-83	335	4	j.	PERSON
gujaf-83	335	5	2016	DATE
gujaf-83	336	1	nigeria	GPE
gujaf-83	336	2	international journal of innovative research	ORG
gujaf-83	336	3	3	CARDINAL
gujaf-83	336	4	4	CARDINAL
gujaf-83	336	5	o.o. & ibadin	ORG
gujaf-83	336	6	p.o.	PERSON
gujaf-83	336	7	2015	CARDINAL
gujaf-83	337	1	nigeria	GPE
gujaf-83	337	2	4(3	CARDINAL
gujaf-83	337	3	20-30	CARDINAL
gujaf-83	337	4	e. & mbame	ORG
gujaf-83	337	5	c.o.	GPE
gujaf-83	337	6	2014	DATE
gujaf-83	338	1	nigerian	NORP
gujaf-83	338	2	quarterly	DATE
gujaf-83	338	3	6(1	CARDINAL
gujaf-83	338	4	42	CARDINAL
gujaf-83	338	5	prihatni r.	PERSON
gujaf-83	338	6	b.	GPE
gujaf-83	338	7	saraswati	ORG
gujaf-83	338	8	e. &	ORG
gujaf-83	338	9	2018	DATE
gujaf-83	339	1	indonesia stock exchange	ORG
gujaf-83	339	2	academy of accounting	ORG
gujaf-83	339	3	22	CARDINAL
gujaf-83	339	4	3	CARDINAL
gujaf-83	339	5	1	CARDINAL
gujaf-83	339	6	2014	DATE
gujaf-83	340	1	turkey	GPE
gujaf-83	340	2	301	CARDINAL
gujaf-83	340	3	n. k.	PERSON
gujaf-83	340	4	2015	DATE
gujaf-83	341	1	standard (ifrs	ORG
gujaf-83	341	2	nigeria	GPE
gujaf-83	341	3	9(4	CARDINAL
gujaf-83	341	4	1-16	CARDINAL
gujaf-83	342	1	2017	CARDINAL
gujaf-83	344	1	quarterly	DATE
gujaf-83	345	1	trabelsi	PERSON
gujaf-83	345	2	n.s & trabelsi	ORG
gujaf-83	345	3	m.	PERSON
gujaf-83	345	4	2014	DATE
gujaf-83	346	1	uae	GPE
gujaf-83	346	2	dubai	GPE
gujaf-83	346	3	4	CARDINAL
gujaf-83	346	4	4	CARDINAL
gujaf-83	346	5	60–71	CARDINAL
gujaf-83	346	6	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241 umoren	ORG
gujaf-83	346	7	enang	PERSON
gujaf-83	346	8	e.r.	GPE
gujaf-83	346	9	2015	CARDINAL
gujaf-83	347	1	nigerian	NORP
gujaf-83	347	2	4(1	CARDINAL
gujaf-83	347	3	1	CARDINAL
gujaf-83	347	4	doi:105923/ji.ijfa20150401.01 uwuigbe	ORG
gujaf-83	347	5	o. r.	PERSON
gujaf-83	347	6	j.	PERSON
gujaf-83	347	7	e. e.	PERSON
gujaf-83	347	8	o. a.	PERSON
gujaf-83	348	1	2016	DATE
gujaf-83	349	1	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241 gusau journal of accounting	ORG
gujaf-83	349	2	2	CARDINAL
gujaf-83	349	3	3, april	DATE
gujaf-83	349	4	2021 18	DATE
gujaf-83	349	5	nigeria	GPE
gujaf-83	349	6	11(4	DATE
gujaf-83	349	7	135–143	CARDINAL
gujaf-83	350	1	xu	PERSON
gujaf-83	350	2	w., & qi	ORG
gujaf-83	350	3	2017	CARDINAL
gujaf-83	351	1	china	GPE
gujaf-83	351	2	9(6	CARDINAL
gujaf-83	354	1	yaseen	PERSON
gujaf-83	354	2	w.s.	PERSON
gujaf-83	354	3	fairuz	PERSON
gujaf-83	354	4	m., salleh, m. & basnan	PERSON
gujaf-83	355	1	jordanian	NORP
gujaf-83	355	2	22(1	CARDINAL
gujaf-83	355	3	1	CARDINAL
gujaf-83	355	4	gusau journal of accounting	ORG
gujaf-83	355	5	2	CARDINAL
gujaf-83	355	6	3, april	DATE
gujaf-83	355	7	2021 19	DATE
gujaf-83	355	8	nigeria 1	DATE
gujaf-83	355	9	1.2	CARDINAL
gujaf-83	355	10	2	CARDINAL
gujaf-83	355	11	3	CARDINAL
gujaf-83	355	12	1	CARDINAL
gujaf-83	355	13	4	CARDINAL
gujaf-83	355	14	2	CARDINAL
gujaf-83	355	15	4.1	CARDINAL
gujaf-83	355	16	3	CARDINAL
gujaf-83	355	17	2021	CARDINAL
gujaf-83	355	18	4	CARDINAL
gujaf-83	355	19	4.3	CARDINAL
gujaf-83	355	20	5	CARDINAL