id	sid	eid	entity	type
gujaf-85	1	1	1	CARDINAL
gujaf-85	1	2	2	CARDINAL
gujaf-85	1	3	4, october	DATE
gujaf-85	1	4	2021	CARDINAL
gujaf-85	1	5	2756-665x	CARDINAL
gujaf-85	1	6	social sciences	ORG
gujaf-85	1	7	federal university gusau	ORG
gujaf-85	1	8	zamfara state	GPE
gujaf-85	1	9	nigeria 2	FAC
gujaf-85	1	10	nigeria	GPE
gujaf-85	1	11	abdulrahman abubakar department of accounting	ORG
gujaf-85	1	12	abu business school ahmadu bello university	ORG
gujaf-85	1	13	zaria	PERSON
gujaf-85	2	1	mohammed dahiru tahir phd	PERSON
gujaf-85	2	2	department of accounting	ORG
gujaf-85	2	3	abu business school ahmadu bello university	ORG
gujaf-85	2	4	zaria ahmad bello phd	PERSON
gujaf-85	2	5	abu business school ahmadu bello university	ORG
gujaf-85	2	6	zaria sani	PERSON
gujaf-85	2	7	abdullahi phd	PERSON
gujaf-85	2	8	abu business school ahmadu bello university	ORG
gujaf-85	2	9	zaria	PERSON
gujaf-85	2	10	the years	DATE
gujaf-85	2	11	nigeria capital	ORG
gujaf-85	4	1	nigeria	GPE
gujaf-85	5	1	nigeria	GPE
gujaf-85	6	1	103	CARDINAL
gujaf-85	7	1	between 2010 and 2018	DATE
gujaf-85	8	1	monthly	DATE
gujaf-85	8	2	bloomberg	ORG
gujaf-85	11	1	z	ORG
gujaf-85	14	1	nigeria capital	ORG
gujaf-85	15	1	1	CARDINAL
gujaf-85	21	1	nigerian	NORP
gujaf-85	21	2	since 2011	DATE
gujaf-85	22	1	nigerian	NORP
gujaf-85	22	2	19785.03	CARDINAL
gujaf-85	22	3	2011	DATE
gujaf-85	23	1	55	CARDINAL
gujaf-85	23	2	61	CARDINAL
gujaf-85	23	3	bloomberg	ORG
gujaf-85	23	4	2018	DATE
gujaf-85	25	1	3	CARDINAL
gujaf-85	31	1	frank &goyal	ORG
gujaf-85	31	2	2014	DATE
gujaf-85	32	1	nigeria	GPE
gujaf-85	33	1	garba	PERSON
gujaf-85	33	2	2019	DATE
gujaf-85	34	1	2018	DATE
gujaf-85	34	2	ibrahim	PERSON
gujaf-85	34	3	bala	PERSON
gujaf-85	34	4	2017	DATE
gujaf-85	34	5	2019	DATE
gujaf-85	34	6	two	CARDINAL
gujaf-85	35	1	1964	DATE
gujaf-85	37	1	2019	DATE
gujaf-85	40	1	nigeria	GPE
gujaf-85	42	1	μ(̅ rj	PERSON
gujaf-85	43	1	μ(̅ rj	PERSON
gujaf-85	45	1	ˉrj sas	PERSON
gujaf-85	45	2	monthly	DATE
gujaf-85	45	3	las	GPE
gujaf-85	45	4	monthly	DATE
gujaf-85	45	5	monthly	DATE
gujaf-85	45	6	μ	ORG
gujaf-85	45	7	monthly	DATE
gujaf-85	46	1	4 2	CARDINAL
gujaf-85	53	1	1978	DATE
gujaf-85	56	1	muthian	NORP
gujaf-85	57	1	muth	ORG
gujaf-85	57	2	1961	DATE
gujaf-85	61	1	muth	ORG
gujaf-85	61	2	1961	DATE
gujaf-85	64	1	elliot	PERSON
gujaf-85	64	2	1978	DATE
gujaf-85	66	1	elliot	PERSON
gujaf-85	66	2	1978	DATE
gujaf-85	69	1	elliot	PERSON
gujaf-85	69	2	1978	DATE
gujaf-85	70	1	martin	PERSON
gujaf-85	70	2	wagner	PERSON
gujaf-85	70	3	2019	DATE
gujaf-85	74	1	bakashi et al	PERSON
gujaf-85	75	1	2003	DATE
gujaf-85	75	2	conrad	PERSON
gujaf-85	75	3	martin	PERSON
gujaf-85	75	4	2017	CARDINAL
gujaf-85	75	5	kadan	PERSON
gujaf-85	75	6	2018	DATE
gujaf-85	75	7	martin	PERSON
gujaf-85	75	8	wagner	PERSON
gujaf-85	75	9	2019	DATE
gujaf-85	78	1	5	CARDINAL
gujaf-85	78	2	the years	DATE
gujaf-85	79	1	1982	DATE
gujaf-85	80	1	bujaki	PERSON
gujaf-85	80	2	richardson	PERSON
gujaf-85	80	3	1997	DATE
gujaf-85	81	1	treguiros (2000	DATE
gujaf-85	82	1	beck et al	PERSON
gujaf-85	83	1	2008	DATE
gujaf-85	84	1	french	LANGUAGE
gujaf-85	84	2	2015	CARDINAL
gujaf-85	86	1	french	NORP
gujaf-85	86	2	2015	CARDINAL
gujaf-85	89	1	french	NORP
gujaf-85	89	2	2015	CARDINAL
gujaf-85	91	1	2014	DATE
gujaf-85	92	1	two	CARDINAL
gujaf-85	94	1	french	NORP
gujaf-85	94	2	2015)argued	ORG
gujaf-85	94	3	marketbased	DATE
gujaf-85	95	1	2.1	CARDINAL
gujaf-85	95	2	alabdullah et al	PERSON
gujaf-85	96	1	2018	DATE
gujaf-85	96	2	jordanian stock exchange	ORG
gujaf-85	96	3	2013	DATE
gujaf-85	99	1	jordanian	NORP
gujaf-85	100	1	2013	DATE
gujaf-85	100	2	2018	DATE
gujaf-85	102	1	yuliarti	PERSON
gujaf-85	102	2	2018	DATE
gujaf-85	102	3	indonesia stock exchange	ORG
gujaf-85	102	4	between 2011	DATE
gujaf-85	102	5	2016	DATE
gujaf-85	106	1	6	CARDINAL
gujaf-85	106	2	annually	DATE
gujaf-85	106	3	daily	DATE
gujaf-85	108	1	2019	DATE
gujaf-85	108	2	indonesia stock exchange	ORG
gujaf-85	108	3	2012	DATE
gujaf-85	108	4	2016	DATE
gujaf-85	109	1	multiple linear	ORG
gujaf-85	112	1	1	CARDINAL
gujaf-85	112	2	0	CARDINAL
gujaf-85	115	1	2019	DATE
gujaf-85	115	2	nigeria	GPE
gujaf-85	115	3	2004	DATE
gujaf-85	115	4	2017	CARDINAL
gujaf-85	124	1	habibuet al	PERSON
gujaf-85	125	1	2019	DATE
gujaf-85	125	2	27	CARDINAL
gujaf-85	125	3	nigeria	GPE
gujaf-85	125	4	2011	DATE
gujaf-85	125	5	2017	CARDINAL
gujaf-85	129	1	tobin	ORG
gujaf-85	132	1	2019	DATE
gujaf-85	132	2	vietnamese	NORP
gujaf-85	132	3	2015	CARDINAL
gujaf-85	136	1	7	CARDINAL
gujaf-85	136	2	2015	CARDINAL
gujaf-85	136	3	2019	CARDINAL
gujaf-85	137	1	hirdinis	PERSON
gujaf-85	137	2	2019	DATE
gujaf-85	137	3	indonesian	NORP
gujaf-85	138	1	between 2011 and	DATE
gujaf-85	138	2	2015	CARDINAL
gujaf-85	142	1	7	CARDINAL
gujaf-85	142	2	47	CARDINAL
gujaf-85	144	1	setiawan	PERSON
gujaf-85	144	2	2020	DATE
gujaf-85	144	3	seven	CARDINAL
gujaf-85	144	4	indonesian	NORP
gujaf-85	144	5	2013	DATE
gujaf-85	144	6	2019	CARDINAL
gujaf-85	147	1	quarterly	DATE
gujaf-85	150	1	seven	CARDINAL
gujaf-85	150	2	fifty-five	CARDINAL
gujaf-85	152	1	four	CARDINAL
gujaf-85	157	1	mercer	GPE
gujaf-85	157	2	1993	DATE
gujaf-85	160	1	3	CARDINAL
gujaf-85	160	2	177	CARDINAL
gujaf-85	160	3	nigeria	GPE
gujaf-85	161	1	103	CARDINAL
gujaf-85	162	1	between 2010 and 2018	DATE
gujaf-85	164	1	december, 2010 to	DATE
gujaf-85	164	2	2018	DATE
gujaf-85	165	1	the nigeria stock exchange	ORG
gujaf-85	167	1	december 2010	DATE
gujaf-85	167	2	8 january 2018	DATE
gujaf-85	167	3	two	CARDINAL
gujaf-85	168	1	sharifzadeh	GPE
gujaf-85	168	2	2006	DATE
gujaf-85	168	3	bell &hillmer	ORG
gujaf-85	168	4	1984	DATE
gujaf-85	172	1	secondary	ORDINAL
gujaf-85	172	2	bloomberg terminal	ORG
gujaf-85	174	1	bloomberg terminal	ORG
gujaf-85	175	1	bloomberg	ORG
gujaf-85	175	2	2018	DATE
gujaf-85	176	1	monthly	DATE
gujaf-85	176	2	annual	DATE
gujaf-85	179	1	table1	ORG
gujaf-85	179	2	monthly	DATE
gujaf-85	179	3	months	DATE
gujaf-85	179	4	t-1	ORG
gujaf-85	179	5	the month	DATE
gujaf-85	179	6	1978	DATE
gujaf-85	179	7	french	NORP
gujaf-85	179	8	2015	CARDINAL
gujaf-85	182	1	4	CARDINAL
gujaf-85	186	1	2	CARDINAL
gujaf-85	186	2	103 0.38%	PERCENT
gujaf-85	186	3	1.5%	PERCENT
gujaf-85	186	4	4.6%	PERCENT
gujaf-85	186	5	103	CARDINAL
gujaf-85	186	6	410033.8	CARDINAL
gujaf-85	186	7	0.0000	MONEY
gujaf-85	186	8	2021	CARDINAL
gujaf-85	186	9	2	CARDINAL
gujaf-85	187	1	103	CARDINAL
gujaf-85	188	1	103	CARDINAL
gujaf-85	188	2	nigerian	NORP
gujaf-85	189	1	0.38%	PERCENT
gujaf-85	190	1	-3.2%	PERCENT
gujaf-85	192	1	4.6%	PERCENT
gujaf-85	193	1	nl	ORG
gujaf-85	194	1	1.5%	PERCENT
gujaf-85	196	1	0	CARDINAL
gujaf-85	196	2	1	CARDINAL
gujaf-85	197	1	0	CARDINAL
gujaf-85	197	2	1	CARDINAL
gujaf-85	197	3	taufer, &terdik	ORG
gujaf-85	197	4	2021	CARDINAL
gujaf-85	199	1	2	CARDINAL
gujaf-85	201	1	nl	ORG
gujaf-85	202	1	n3,629,458 million	CARDINAL
gujaf-85	203	1	410033.8	CARDINAL
gujaf-85	203	2	n107896.3	ORG
gujaf-85	204	1	0.0000	CARDINAL
gujaf-85	204	2	0.0000	CARDINAL
gujaf-85	206	1	3	CARDINAL
gujaf-85	207	1	0.09	CARDINAL
gujaf-85	207	2	3.59 1.71 0.090	CARDINAL
gujaf-85	207	3	2021	CARDINAL
gujaf-85	207	4	4.2	CARDINAL
gujaf-85	208	1	10%	PERCENT
gujaf-85	210	1	3%	PERCENT
gujaf-85	210	2	3%	PERCENT
gujaf-85	210	3	97%	PERCENT
gujaf-85	211	1	6.14	CARDINAL
gujaf-85	211	2	0.09	CARDINAL
gujaf-85	212	1	10 6.14%	PERCENT
gujaf-85	219	1	4	CARDINAL
gujaf-85	219	2	z	ORG
gujaf-85	219	3	two	CARDINAL
gujaf-85	219	4	0.00 0.010092882	CARDINAL
gujaf-85	219	5	0.00 0.000217	CARDINAL
gujaf-85	219	6	52.00 52	CARDINAL
gujaf-85	219	7	one	CARDINAL
gujaf-85	219	8	0.00	CARDINAL
gujaf-85	219	9	one	CARDINAL
gujaf-85	219	10	1.64	CARDINAL
gujaf-85	219	11	two	CARDINAL
gujaf-85	219	12	two	CARDINAL
gujaf-85	219	13	1.96	CARDINAL
gujaf-85	219	14	2021	CARDINAL
gujaf-85	219	15	0.01	CARDINAL
gujaf-85	219	16	0.00	CARDINAL
gujaf-85	220	1	two	CARDINAL
gujaf-85	220	2	1%	PERCENT
gujaf-85	224	1	z	ORG
gujaf-85	225	1	z	ORG
gujaf-85	226	1	5	CARDINAL
gujaf-85	226	2	nigeria	GPE
gujaf-85	229	1	z	ORG
gujaf-85	230	1	nigeria	GPE
gujaf-85	230	2	11	CARDINAL
gujaf-85	234	1	a.j.	GPE
gujaf-85	234	2	b.s.	GPE
gujaf-85	234	3	2019	DATE
gujaf-85	235	1	nigeria.global journal of accounting	ORG
gujaf-85	235	2	5	CARDINAL
gujaf-85	235	3	1	CARDINAL
gujaf-85	235	4	44	CARDINAL
gujaf-85	236	1	alabdullah	ORG
gujaf-85	236	2	t.y.	PERSON
gujaf-85	236	3	i. m.	PERSON
gujaf-85	236	4	ahmed	PERSON
gujaf-85	236	5	r.e.	PERSON
gujaf-85	236	6	yahyad	GPE
gujaf-85	236	7	s.	PERSON
gujaf-85	236	8	2018	DATE
gujaf-85	238	1	5	CARDINAL
gujaf-85	238	2	2	CARDINAL
gujaf-85	238	3	57	CARDINAL
gujaf-85	239	1	astuti	GPE
gujaf-85	239	2	f. y.	PERSON
gujaf-85	239	3	wahyudi	NORP
gujaf-85	239	4	s., &mawardi	ORG
gujaf-85	239	5	w.	PERSON
gujaf-85	239	6	2019	DATE
gujaf-85	240	1	csr	ORG
gujaf-85	240	2	95	CARDINAL
gujaf-85	241	1	ayuba	GPE
gujaf-85	241	2	j.a.	GPE
gujaf-85	241	3	s.g.	GPE
gujaf-85	241	4	2018	DATE
gujaf-85	242	1	nigeria	GPE
gujaf-85	243	1	international journal of finance	ORG
gujaf-85	243	2	7	CARDINAL
gujaf-85	243	3	4	CARDINAL
gujaf-85	243	4	122	CARDINAL
gujaf-85	244	1	bakashi, g.	PERSON
gujaf-85	244	2	2003	DATE
gujaf-85	245	1	16(1	CARDINAL
gujaf-85	245	2	101143	DATE
gujaf-85	246	1	r., & foster	ORG
gujaf-85	246	2	1982	DATE
gujaf-85	248	1	journal of accounting research	ORG
gujaf-85	248	2	20	CARDINAL
gujaf-85	248	3	1	CARDINAL
gujaf-85	248	4	161	CARDINAL
gujaf-85	249	1	bell	ORG
gujaf-85	249	2	r.w.	GPE
gujaf-85	249	3	c.s.	GPE
gujaf-85	249	4	1984	DATE
gujaf-85	251	1	2(4	CARDINAL
gujaf-85	251	2	291-320	CARDINAL
gujaf-85	252	1	beck	PERSON
gujaf-85	252	2	t.	GPE
gujaf-85	252	3	l., & levine	ORG
gujaf-85	252	4	r.	NORP
gujaf-85	252	5	2008).finance	CARDINAL
gujaf-85	252	6	40	CARDINAL
gujaf-85	252	7	7	CARDINAL
gujaf-85	252	8	1379-1405	DATE
gujaf-85	253	1	bloomberg	ORG
gujaf-85	254	1	2018	DATE
gujaf-85	255	1	the nigerian stock exchange	ORG
gujaf-85	256	1	september 15, 2019	DATE
gujaf-85	256	2	m. l.	PERSON
gujaf-85	256	3	1997	DATE
gujaf-85	258	1	journal of accounting literature	ORG
gujaf-85	258	2	gainesville	GPE
gujaf-85	258	3	16	DATE
gujaf-85	258	4	1),1-27	DATE
gujaf-85	259	1	conrad	ORG
gujaf-85	259	2	j.	PERSON
gujaf-85	259	3	f.r.	GPE
gujaf-85	259	4	e.	ORG
gujaf-85	259	5	2013).exanteskewness	CARDINAL
gujaf-85	260	1	68(1	CARDINAL
gujaf-85	260	2	85	CARDINAL
gujaf-85	260	3	1978	DATE
gujaf-85	262	1	13(5	CARDINAL
gujaf-85	262	2	987	CARDINAL
gujaf-85	262	3	eze	ORG
gujaf-85	262	4	p. g.	PERSON
gujaf-85	262	5	2019	DATE
gujaf-85	263	1	nigeria plc	ORG
gujaf-85	264	1	international journal of economics	ORG
gujaf-85	264	2	4	CARDINAL
gujaf-85	264	3	1	CARDINAL
gujaf-85	264	4	1-17	CARDINAL
gujaf-85	265	1	fama	ORG
gujaf-85	265	2	e. f., & french	PERSON
gujaf-85	265	3	k. r.	PERSON
gujaf-85	265	4	2015	DATE
gujaf-85	266	1	five	CARDINAL
gujaf-85	267	1	journal of financial economics	ORG
gujaf-85	267	2	1	CARDINAL
gujaf-85	267	3	1	CARDINAL
gujaf-85	267	4	1-22	CARDINAL
gujaf-85	268	1	h., &setiawan	ORG
gujaf-85	268	2	1	CARDINAL
gujaf-85	269	1	frank	PERSON
gujaf-85	269	2	m. z.	PERSON
gujaf-85	269	3	2014	DATE
gujaf-85	271	1	journal of financial economics	ORG
gujaf-85	271	2	1	CARDINAL
gujaf-85	271	3	1	CARDINAL
gujaf-85	271	4	42	CARDINAL
gujaf-85	272	1	habibu	PERSON
gujaf-85	272	2	a.	PERSON
gujaf-85	272	3	ja'afaru	PERSON
gujaf-85	272	4	a.b.	GPE
gujaf-85	272	5	aminu	ORG
gujaf-85	272	6	m. i.	PERSON
gujaf-85	272	7	s.s.	PERSON
gujaf-85	273	1	2019).effects	CARDINAL
gujaf-85	273	2	accounting & management	ORG
gujaf-85	273	3	10(1	CARDINAL
gujaf-85	273	4	57	CARDINAL
gujaf-85	274	1	12	CARDINAL
gujaf-85	274	2	m.	PERSON
gujaf-85	274	3	2019	DATE
gujaf-85	276	1	international journal of economics	ORG
gujaf-85	276	2	7(1	DATE
gujaf-85	276	3	174	CARDINAL
gujaf-85	277	1	ibrahim	PERSON
gujaf-85	277	2	i., &bala	ORG
gujaf-85	277	3	nigeria	GPE
gujaf-85	278	1	9	CARDINAL
gujaf-85	278	2	1	CARDINAL
gujaf-85	278	3	257	CARDINAL
gujaf-85	279	1	jammalamadaka	GPE
gujaf-85	279	2	r.s.	PERSON
gujaf-85	279	3	taufer	ORG
gujaf-85	279	4	e., &terdik	ORG
gujaf-85	279	5	h.g.	GPE
gujaf-85	279	6	2021	CARDINAL
gujaf-85	280	1	13(8	CARDINAL
gujaf-85	280	2	1-8	CARDINAL
gujaf-85	281	1	kadan	ORG
gujaf-85	281	2	x.	GPE
gujaf-85	281	3	2018	DATE
gujaf-85	282	1	washington university	ORG
gujaf-85	282	2	st. louis	GPE
gujaf-85	282	3	martin	PERSON
gujaf-85	282	4	i.	PERSON
gujaf-85	282	5	2017	CARDINAL
gujaf-85	283	1	44(1	CARDINAL
gujaf-85	283	2	47	CARDINAL
gujaf-85	284	1	martin	PERSON
gujaf-85	284	2	2019	DATE
gujaf-85	286	1	54(4	CARDINAL
gujaf-85	286	2	18871929	DATE
gujaf-85	287	1	mercer	PERSON
gujaf-85	287	2	d.	NORP
gujaf-85	287	3	two-decade	DATE
gujaf-85	287	4	4(4	CARDINAL
gujaf-85	287	5	269	CARDINAL
gujaf-85	288	1	muth	ORG
gujaf-85	288	2	f.j.	PERSON
gujaf-85	288	3	1961	DATE
gujaf-85	289	1	movements.econometrica	PERSON
gujaf-85	289	2	29(3	CARDINAL
gujaf-85	289	3	315	CARDINAL
gujaf-85	290	1	oyelade, o. a.	ORG
gujaf-85	291	1	nigeria	GPE
gujaf-85	291	2	nigeria	GPE
gujaf-85	292	1	asian	NORP
gujaf-85	292	2	7(1	DATE
gujaf-85	292	3	1-9	CARDINAL
gujaf-85	293	1	sharifzadeh	GPE
gujaf-85	293	2	m. (2006	PERSON
gujaf-85	295	1	boca raton	GPE
gujaf-85	295	2	florida	GPE
gujaf-85	295	3	1	CARDINAL
gujaf-85	295	4	1	CARDINAL
gujaf-85	295	5	1-179	CARDINAL
gujaf-85	296	1	sharpe	PERSON
gujaf-85	296	2	w. f. (	PERSON
gujaf-85	296	3	1964	DATE
gujaf-85	298	1	19	CARDINAL
gujaf-85	298	2	1),425-442	DATE
gujaf-85	299	1	d.	NORP
gujaf-85	299	2	2000	DATE
gujaf-85	300	1	british accounting association	ORG
gujaf-85	301	1	yuliarti, a., & diyani	ORG
gujaf-85	301	2	a. l.	PERSON
gujaf-85	302	1	indonesian	NORP
gujaf-85	302	2	229	CARDINAL
gujaf-85	302	3	243	CARDINAL
gujaf-85	303	1	t., nguyen	ORG
gujaf-85	303	2	ho, m., &vuong, q.	PERSON
gujaf-85	303	3	2019	DATE
gujaf-85	304	1	vietnamese	NORP
gujaf-85	305	1	12(2	DATE
gujaf-85	305	2	1-19	CARDINAL
gujaf-85	305	3	13	CARDINAL