id	sid	eid	entity	type
gujaf-84	1	1	gusau journal of accounting	ORG
gujaf-84	1	2	2	CARDINAL
gujaf-84	1	3	3, april	DATE
gujaf-84	1	4	2021	CARDINAL
gujaf-84	1	5	1	CARDINAL
gujaf-84	1	6	2	CARDINAL
gujaf-84	1	7	3, april	DATE
gujaf-84	1	8	2021	CARDINAL
gujaf-84	1	9	2756-665x	CARDINAL
gujaf-84	1	10	social sciences	ORG
gujaf-84	1	11	federal university gusau	ORG
gujaf-84	1	12	zamfara state	GPE
gujaf-84	1	13	nigeria gusau journal of accounting	ORG
gujaf-84	1	14	2	CARDINAL
gujaf-84	1	15	3, april	DATE
gujaf-84	1	16	2021 2	CARDINAL
gujaf-84	1	17	41	CARDINAL
gujaf-84	1	18	nigeria	GPE
gujaf-84	1	19	muhammad yusuf shuaibu	PERSON
gujaf-84	1	20	department of accounting	ORG
gujaf-84	1	21	ahmadu bello university	ORG
gujaf-84	1	22	zaria	PERSON
gujaf-84	1	23	muhammad mustapha	PERSON
gujaf-84	1	24	phd department of accounting	ORG
gujaf-84	1	25	ahmadu bello university	ORG
gujaf-84	1	26	zaria	PERSON
gujaf-84	3	1	salami suleiman phd	PERSON
gujaf-84	3	2	ahmadu bello university	ORG
gujaf-84	3	3	zaria	PERSON
gujaf-84	6	1	41	CARDINAL
gujaf-84	6	2	nigeria	GPE
gujaf-84	7	1	eight years pre and eight years	DATE
gujaf-84	8	1	five	CARDINAL
gujaf-84	8	2	nigeria	GPE
gujaf-84	9	1	nigeria	GPE
gujaf-84	9	2	the period 2004 to 2019	DATE
gujaf-84	10	1	41	CARDINAL
gujaf-84	11	1	eps*dv	ORG
gujaf-84	13	1	41	CARDINAL
gujaf-84	14	1	41and nigeria 1	DATE
gujaf-84	17	1	nigeria	GPE
gujaf-84	18	1	nigerian	NORP
gujaf-84	19	1	mailto:ysmkafi22@gmail.com mailto:mmbagudo@gmail.com gusau journal of accounting and finance	LAW
gujaf-84	19	2	2	CARDINAL
gujaf-84	19	3	3, april	DATE
gujaf-84	19	4	2021 3	DATE
gujaf-84	19	5	nigerian	NORP
gujaf-84	19	6	nigerian	NORP
gujaf-84	20	1	early 2016	DATE
gujaf-84	21	1	today	DATE
gujaf-84	21	2	the nigerian stock exchange	ORG
gujaf-84	21	3	n103.017 billion	CARDINAL
gujaf-84	21	4	september 2019	DATE
gujaf-84	21	5	2019	DATE
gujaf-84	23	1	prior to the year 2012	DATE
gujaf-84	23	2	nigeria	GPE
gujaf-84	24	1	nigeria	GPE
gujaf-84	25	1	2004	DATE
gujaf-84	26	1	2012	DATE
gujaf-84	26	2	nigeria adopted international accounting	ORG
gujaf-84	26	3	41	CARDINAL
gujaf-84	27	1	41	CARDINAL
gujaf-84	27	2	2006	DATE
gujaf-84	29	1	nigeria	GPE
gujaf-84	29	2	one	CARDINAL
gujaf-84	29	3	abdul manaf	PERSON
gujaf-84	29	4	ishak	PERSON
gujaf-84	29	5	2016	DATE
gujaf-84	31	1	nigeria	GPE
gujaf-84	32	1	nigeria	GPE
gujaf-84	32	2	nigeria	GPE
gujaf-84	33	1	nigeria	GPE
gujaf-84	34	1	nigeria	GPE
gujaf-84	35	1	nigerian	NORP
gujaf-84	36	1	usman	GPE
gujaf-84	36	2	amran	GPE
gujaf-84	36	3	2016	CARDINAL
gujaf-84	37	1	41	CARDINAL
gujaf-84	37	2	nigeria	GPE
gujaf-84	38	1	2017	CARDINAL
gujaf-84	38	2	2015	CARDINAL
gujaf-84	38	3	2016	CARDINAL
gujaf-84	39	1	2016	CARDINAL
gujaf-84	40	1	nigerian	NORP
gujaf-84	41	1	2017	CARDINAL
gujaf-84	41	2	sullubawa	ORG
gujaf-84	41	3	2015	CARDINAL
gujaf-84	41	4	2016	CARDINAL
gujaf-84	41	5	2	CARDINAL
gujaf-84	41	6	3, april	DATE
gujaf-84	41	7	2021 4	DATE
gujaf-84	42	1	muhibudeen	DATE
gujaf-84	44	1	mamuda	PERSON
gujaf-84	44	2	2015	DATE
gujaf-84	46	1	2015	DATE
gujaf-84	47	1	2017	CARDINAL
gujaf-84	47	2	2015	DATE
gujaf-84	48	1	sullubawa	ORG
gujaf-84	48	2	2015	CARDINAL
gujaf-84	48	3	2016	CARDINAL
gujaf-84	48	4	2016	DATE
gujaf-84	48	5	2014	DATE
gujaf-84	49	1	muhibudeen (2015	DATE
gujaf-84	49	2	2011	DATE
gujaf-84	50	1	2019	DATE
gujaf-84	51	1	41	CARDINAL
gujaf-84	52	1	41	CARDINAL
gujaf-84	52	2	41	CARDINAL
gujaf-84	52	3	41	CARDINAL
gujaf-84	52	4	council of nigeria	ORG
gujaf-84	52	5	41 2	CARDINAL
gujaf-84	52	6	2.1	CARDINAL
gujaf-84	52	7	2017	CARDINAL
gujaf-84	52	8	the early period	DATE
gujaf-84	52	9	greece	GPE
gujaf-84	52	10	between 2010 and 2012	DATE
gujaf-84	53	1	1995	DATE
gujaf-84	53	2	150	CARDINAL
gujaf-84	53	3	greece	GPE
gujaf-84	55	1	greece	GPE
gujaf-84	57	1	2016	CARDINAL
gujaf-84	57	2	nigeria	GPE
gujaf-84	57	3	between 2010 and 2014	DATE
gujaf-84	58	1	15	CARDINAL
gujaf-84	60	1	sullubawa	ORG
gujaf-84	60	2	2015	CARDINAL
gujaf-84	60	3	nigeria	GPE
gujaf-84	61	1	nigerian	NORP
gujaf-84	62	1	68	CARDINAL
gujaf-84	62	2	6 years	DATE
gujaf-84	62	3	2009-2014	DATE
gujaf-84	63	1	2009	DATE
gujaf-84	63	2	2011	DATE
gujaf-84	63	3	2012-2014	DATE
gujaf-84	64	1	the gusau journal of accounting	ORG
gujaf-84	64	2	2	CARDINAL
gujaf-84	64	3	3, april	DATE
gujaf-84	64	4	2021	CARDINAL
gujaf-84	64	5	5	CARDINAL
gujaf-84	64	6	thompson reuters	ORG
gujaf-84	64	7	nigeria	GPE
gujaf-84	68	1	2015	CARDINAL
gujaf-84	69	1	kuwait	GPE
gujaf-84	69	2	1995	DATE
gujaf-84	70	1	119	CARDINAL
gujaf-84	70	2	kuwait	GPE
gujaf-84	71	1	2.2	CARDINAL
gujaf-84	71	2	2017	CARDINAL
gujaf-84	71	3	the early years	DATE
gujaf-84	71	4	greece	GPE
gujaf-84	71	5	between 2010 and 2012	DATE
gujaf-84	72	1	1995	DATE
gujaf-84	72	2	150	CARDINAL
gujaf-84	72	3	greece	GPE
gujaf-84	76	1	2016	CARDINAL
gujaf-84	76	2	ac	ORG
gujaf-84	76	3	between 2010 and 2014	DATE
gujaf-84	77	1	15	CARDINAL
gujaf-84	79	1	solomon	PERSON
gujaf-84	79	2	memba	PERSON
gujaf-84	79	3	2016	CARDINAL
gujaf-84	79	4	nigerian	NORP
gujaf-84	79	5	between 2004 and 2014	DATE
gujaf-84	80	1	58	CARDINAL
gujaf-84	81	1	only one	CARDINAL
gujaf-84	82	1	alfraih	PERSON
gujaf-84	82	2	2015	CARDINAL
gujaf-84	83	1	kuwait	GPE
gujaf-84	83	2	1995	DATE
gujaf-84	84	1	119	CARDINAL
gujaf-84	84	2	2	CARDINAL
gujaf-84	84	3	3, april	DATE
gujaf-84	84	4	2021 6	DATE
gujaf-84	84	5	kuwait stock exchange	ORG
gujaf-84	86	1	sullubawa	ORG
gujaf-84	86	2	2015	CARDINAL
gujaf-84	86	3	nigeria	GPE
gujaf-84	87	1	nigerian	NORP
gujaf-84	88	1	68	CARDINAL
gujaf-84	88	2	6 years	DATE
gujaf-84	88	3	2009-2014	DATE
gujaf-84	89	1	2009	DATE
gujaf-84	89	2	2011	DATE
gujaf-84	89	3	post-ifrs	EVENT
gujaf-84	89	4	20122014	DATE
gujaf-84	90	1	thompson reuters	ORG
gujaf-84	91	1	nigeria	GPE
gujaf-84	95	1	2.3	CARDINAL
gujaf-84	95	2	ibadin	ORG
gujaf-84	95	3	2015	CARDINAL
gujaf-84	95	4	between the year 1994 and	DATE
gujaf-84	95	5	2013	DATE
gujaf-84	96	1	47	CARDINAL
gujaf-84	98	1	brivio	PERSON
gujaf-84	98	2	2014	DATE
gujaf-84	98	3	milan	GPE
gujaf-84	98	4	london stock exchange markets	ORG
gujaf-84	98	5	100	CARDINAL
gujaf-84	98	6	two	CARDINAL
gujaf-84	98	7	between 2011 and 2013	DATE
gujaf-84	98	8	ols	ORG
gujaf-84	98	9	the italian stock exchange	ORG
gujaf-84	98	10	uk	GPE
gujaf-84	98	11	2	CARDINAL
gujaf-84	99	1	london	GPE
gujaf-84	99	2	italy	GPE
gujaf-84	100	1	adaramola	GPE
gujaf-84	100	2	2014	DATE
gujaf-84	100	3	nigeria	GPE
gujaf-84	101	1	the nigerian stock exchange	ORG
gujaf-84	101	2	sixty-six	CARDINAL
gujaf-84	101	3	66	CARDINAL
gujaf-84	101	4	1990	DATE
gujaf-84	101	5	2009	DATE
gujaf-84	101	6	nigeria	GPE
gujaf-84	103	1	1992	DATE
gujaf-84	103	2	1998	DATE
gujaf-84	103	3	2005	DATE
gujaf-84	103	4	2009	DATE
gujaf-84	104	1	eugene fama	PERSON
gujaf-84	104	2	1960	DATE
gujaf-84	105	1	emh	PERSON
gujaf-84	106	1	three	CARDINAL
gujaf-84	107	1	un	ORG
gujaf-84	108	1	nigerian	NORP
gujaf-84	109	1	gusau journal of accounting	ORG
gujaf-84	109	2	2	CARDINAL
gujaf-84	109	3	3, april	DATE
gujaf-84	109	4	2021 7 3	DATE
gujaf-84	111	1	13	CARDINAL
gujaf-84	111	2	stata13	FAC
gujaf-84	112	1	a period of eight years	DATE
gujaf-84	112	2	20004-2019	DATE
gujaf-84	112	3	41	DATE
gujaf-84	113	1	nigeria	GPE
gujaf-84	113	2	31th december,	DATE
gujaf-84	113	3	2019	DATE
gujaf-84	114	1	41	CARDINAL
gujaf-84	115	1	ellah lakes plc	ORG
gujaf-84	115	2	ftn	ORG
gujaf-84	115	3	presco plc	ORG
gujaf-84	115	4	1995	DATE
gujaf-84	115	5	1995	DATE
gujaf-84	117	1	shpi=	ORG
gujaf-84	118	1	shpit	DATE
gujaf-84	118	2	year	DATE
gujaf-84	118	3	year	DATE
gujaf-84	119	1	1	CARDINAL
gujaf-84	119	2	0	CARDINAL
gujaf-84	119	3	the nigerian stock exchange	ORG
gujaf-84	119	4	four months	DATE
gujaf-84	119	5	annual	DATE
gujaf-84	122	1	0	CARDINAL
gujaf-84	122	2	1	CARDINAL
gujaf-84	122	3	0.49 0.3 1.7 0.64	QUANTITY
gujaf-84	122	4	1.03	CARDINAL
gujaf-84	122	5	4.11 1.21	CARDINAL
gujaf-84	122	6	6.99	CARDINAL
gujaf-84	122	7	53.53	CARDINAL
gujaf-84	122	8	gusau journal of accounting	ORG
gujaf-84	122	9	2	CARDINAL
gujaf-84	122	10	3, april	DATE
gujaf-84	122	11	2021 8 cf 0.87 -0.12 3.47 0.92	QUANTITY
gujaf-84	122	12	4.1 7	CARDINAL
gujaf-84	122	13	53.53	CARDINAL
gujaf-84	122	14	8.60	MONEY
gujaf-84	122	15	0.52	CARDINAL
gujaf-84	122	16	3.05 0.75	CARDINAL
gujaf-84	122	17	13	CARDINAL
gujaf-84	122	18	2021	CARDINAL
gujaf-84	122	19	1	CARDINAL
gujaf-84	122	20	0.49	CARDINAL
gujaf-84	122	21	nigeria	GPE
gujaf-84	122	22	0.49	CARDINAL
gujaf-84	122	23	1.7	CARDINAL
gujaf-84	123	1	0.64	CARDINAL
gujaf-84	124	1	1.03	CARDINAL
gujaf-84	124	2	-0.26	NORP
gujaf-84	124	3	4.11	CARDINAL
gujaf-84	125	1	6.99	CARDINAL
gujaf-84	125	2	-0.86	ORG
gujaf-84	125	3	53.53	CARDINAL
gujaf-84	126	1	0.87	CARDINAL
gujaf-84	126	2	3.42	CARDINAL
gujaf-84	127	1	4.1 7	DATE
gujaf-84	127	2	0.52	CARDINAL
gujaf-84	127	3	0.43	CARDINAL
gujaf-84	127	4	2	CARDINAL
gujaf-84	127	5	eps cf bvp	GPE
gujaf-84	127	6	cfs shp 1.0000	ORG
gujaf-84	127	7	1.0000	MONEY
gujaf-84	127	8	0.5771 0.7414	MONEY
gujaf-84	128	1	13	CARDINAL
gujaf-84	128	2	2021	CARDINAL
gujaf-84	128	3	one	CARDINAL
gujaf-84	130	1	linear	ORG
gujaf-84	130	2	two	CARDINAL
gujaf-84	131	1	3	CARDINAL
gujaf-84	132	1	1	CARDINAL
gujaf-84	132	2	3.96	CARDINAL
gujaf-84	132	3	3.42	CARDINAL
gujaf-84	132	4	gusau journal of accounting	ORG
gujaf-84	132	5	2	CARDINAL
gujaf-84	132	6	3, april	DATE
gujaf-84	132	7	2021	CARDINAL
gujaf-84	132	8	5.18	CARDINAL
gujaf-84	132	9	3.93 0.2547 cfs	QUANTITY
gujaf-84	132	10	2.13	CARDINAL
gujaf-84	132	11	13	CARDINAL
gujaf-84	132	12	2021	CARDINAL
gujaf-84	132	13	greater than 0.1	CARDINAL
gujaf-84	132	14	less than 1	CARDINAL
gujaf-84	132	15	greater than 1	CARDINAL
gujaf-84	132	16	less than 10	CARDINAL
gujaf-84	132	17	2004	DATE
gujaf-84	133	1	10%	PERCENT
gujaf-84	133	2	less than 1	CARDINAL
gujaf-84	134	1	vifs	PERSON
gujaf-84	134	2	greater than 1	CARDINAL
gujaf-84	134	3	less than 10	CARDINAL
gujaf-84	136	1	2	CARDINAL
gujaf-84	136	2	0.23	CARDINAL
gujaf-84	136	3	0.6350	CARDINAL
gujaf-84	137	1	4.1	CARDINAL
gujaf-84	137	2	4	CARDINAL
gujaf-84	138	1	4	CARDINAL
gujaf-84	138	2	0.0724117 4.13	MONEY
gujaf-84	138	3	0.1308286 2.13 0.036	MONEY
gujaf-84	138	4	0.1235781 1.21 0.023	CARDINAL
gujaf-84	138	5	0.0596979	CARDINAL
gujaf-84	138	6	0.003	CARDINAL
gujaf-84	138	7	0.1030711 -1.01 0.317	MONEY
gujaf-84	138	8	0.7746 f-	MONEY
gujaf-84	138	9	39.78	CARDINAL
gujaf-84	139	1	0.0000	CARDINAL
gujaf-84	139	2	2	CARDINAL
gujaf-84	139	3	3, april	DATE
gujaf-84	139	4	2021 10	DATE
gujaf-84	139	5	13	CARDINAL
gujaf-84	139	6	2021	CARDINAL
gujaf-84	139	7	post-ifrs	ORG
gujaf-84	139	8	post-ifrs	EVENT
gujaf-84	140	1	0.7746	GPE
gujaf-84	141	1	two	CARDINAL
gujaf-84	141	2	nigeria	GPE
gujaf-84	141	3	the period 2004 to 2019	DATE
gujaf-84	143	1	eps*dv	ORG
gujaf-84	144	1	41	CARDINAL
gujaf-84	145	1	10%	PERCENT
gujaf-84	146	1	two	CARDINAL
gujaf-84	146	2	post-ifrs	EVENT
gujaf-84	146	3	nigeria	GPE
gujaf-84	147	1	5	CARDINAL
gujaf-84	149	1	1	CARDINAL
gujaf-84	149	2	0	CARDINAL
gujaf-84	150	1	secondary	ORDINAL
gujaf-84	150	2	2004	DATE
gujaf-84	150	3	2019	DATE
gujaf-84	151	1	eps*dv	ORG
gujaf-84	152	1	41	CARDINAL
gujaf-84	152	2	nigeria	GPE
gujaf-84	154	1	alfraih	PERSON
gujaf-84	154	2	m., & alanezi	ORG
gujaf-84	154	3	f.	PERSON
gujaf-84	154	4	2015	DATE
gujaf-84	155	1	kuwait	GPE
gujaf-84	156	1	the international journal of business and finance research	ORG
gujaf-84	156	2	9(3	CARDINAL
gujaf-84	157	1	bagudo	PERSON
gujaf-84	157	2	m. m.	PERSON
gujaf-84	157	3	abdul	PERSON
gujaf-84	157	4	r. b.	PERSON
gujaf-84	158	1	2016	DATE
gujaf-84	159	1	nigeria	GPE
gujaf-84	160	1	international journal of economics	ORG
gujaf-84	160	2	2016	DATE
gujaf-84	160	3	6(s6	CARDINAL
gujaf-84	160	4	101	CARDINAL
gujaf-84	160	5	6	CARDINAL
gujaf-84	160	6	101–104	DATE
gujaf-84	161	1	camodeca	PERSON
gujaf-84	161	2	r.	NORP
gujaf-84	161	3	almici	GPE
gujaf-84	161	4	a., & brivio	ORG
gujaf-84	161	5	a. r.	PERSON
gujaf-84	161	6	2014	DATE
gujaf-84	162	1	italian	NORP
gujaf-84	164	1	erin	PERSON
gujaf-84	164	2	p., & ogundele	ORG
gujaf-84	164	3	2017	CARDINAL
gujaf-84	165	1	2	CARDINAL
gujaf-84	165	2	3, april	DATE
gujaf-84	165	3	2021 11	DATE
gujaf-84	165	4	post ifrs era	EVENT
gujaf-84	165	5	nigeria	GPE
gujaf-84	166	1	august	DATE
gujaf-84	167	1	damodar n.	PERSON
gujaf-84	167	2	2004	DATE
gujaf-84	168	1	fourth	ORDINAL
gujaf-84	169	1	mcgraw-hill	ORG
gujaf-84	170	1	herbohn, k., & herbohn	PERSON
gujaf-84	170	2	2006	DATE
gujaf-84	171	1	41	CARDINAL
gujaf-84	173	1	2019	DATE
gujaf-84	174	1	36	CARDINAL
gujaf-84	175	1	mamuda	PERSON
gujaf-84	175	2	m. u.	PERSON
gujaf-84	175	3	2015	CARDINAL
gujaf-84	176	1	nigeria	GPE
gujaf-84	177	1	muhibudeen	DATE
gujaf-84	177	2	2015	CARDINAL
gujaf-84	178	1	nigeria	GPE
gujaf-84	179	1	international journal of sciences:	ORG
gujaf-84	179	2	4531	DATE
gujaf-84	180	1	j. (	ORG
gujaf-84	180	2	2016	DATE
gujaf-84	181	1	nigeria	GPE
gujaf-84	182	1	october	DATE
gujaf-84	183	1	a. a.	PERSON
gujaf-84	183	2	o. a.	PERSON
gujaf-84	183	3	2014	DATE
gujaf-84	184	1	nigeria	GPE
gujaf-84	185	1	5(8	CARDINAL
gujaf-84	185	2	86–94	DATE
gujaf-84	186	1	omokhudu	PERSON
gujaf-84	186	2	o. o., & ibadin	ORG
gujaf-84	187	1	2015	CARDINAL
gujaf-84	188	1	nigeria	GPE
gujaf-84	189	1	4(3	CARDINAL
gujaf-84	189	2	20–30	DATE
gujaf-84	190	1	m.	PERSON
gujaf-84	190	2	2017	CARDINAL
gujaf-84	191	1	the early years	DATE
gujaf-84	191	2	greece	GPE
gujaf-84	191	3	40–47	DATE
gujaf-84	191	4	solomon	PERSON
gujaf-84	191	5	a. z. memba	PERSON
gujaf-84	191	6	f. s. muturi	PERSON
gujaf-84	191	7	w.	GPE
gujaf-84	191	8	2016	DATE
gujaf-84	192	1	nigerian stock exchange	ORG
gujaf-84	193	1	4(1	CARDINAL
gujaf-84	194	1	68–78	CARDINAL
gujaf-84	194	2	sullubawa	ORG
gujaf-84	194	3	n. k.	PERSON
gujaf-84	194	4	2015	DATE
gujaf-84	195	1	standard (ifrs	ORG
gujaf-84	195	2	nigeria nabila	PERSON
gujaf-84	195	3	november	DATE
gujaf-84	196	1	usman	PERSON
gujaf-84	196	2	a. b.	PERSON
gujaf-84	196	3	amran	GPE
gujaf-84	196	4	n. a. b.	PERSON
gujaf-84	196	5	h. b.	PERSON
gujaf-84	196	6	2016	DATE
gujaf-84	197	1	nigerian	NORP
gujaf-84	198	1	international journal of economics	ORG
gujaf-84	198	2	6(2	CARDINAL
gujaf-84	198	3	793–797	CARDINAL
gujaf-84	199	1	o. r.	PERSON
gujaf-84	199	2	j.	PERSON
gujaf-84	199	3	e. e.	PERSON
gujaf-84	199	4	o. a.	PERSON
gujaf-84	199	5	o. r.	PERSON
gujaf-84	199	6	j.	PERSON
gujaf-84	199	7	e. e., &	PERSON
gujaf-84	199	8	o. a.	PERSON
gujaf-84	200	1	2016	CARDINAL
gujaf-84	201	1	nigeria	GPE
gujaf-84	202	1	11(4	DATE
gujaf-84	204	1	2004	DATE
gujaf-84	206	1	nigeria	GPE
gujaf-84	207	1	gusau journal of accounting	ORG
gujaf-84	207	2	2	CARDINAL
gujaf-84	207	3	3, april	DATE
gujaf-84	207	4	2021 12	DATE