id	sid	eid	entity	type
gujaf-86	1	1	1	CARDINAL
gujaf-86	1	2	2	CARDINAL
gujaf-86	1	3	4, october	DATE
gujaf-86	1	4	2021	CARDINAL
gujaf-86	1	5	2756-665x	CARDINAL
gujaf-86	1	6	social sciences	ORG
gujaf-86	1	7	federal university gusau	ORG
gujaf-86	1	8	zamfara state	GPE
gujaf-86	1	9	2	CARDINAL
gujaf-86	1	10	molokwu evelyn	PERSON
gujaf-86	1	11	department of accounting nigerian defence academy	ORG
gujaf-86	1	12	kaduna	GPE
gujaf-86	1	13	nigeria	GPE
gujaf-86	1	14	nyorterzungwe	PERSON
gujaf-86	1	15	nigerian	NORP
gujaf-86	1	16	defence academy	ORG
gujaf-86	1	17	kaduna	GPE
gujaf-86	1	18	nigeria	GPE
gujaf-86	1	19	ahmed nma mohammed department	PERSON
gujaf-86	1	20	nigerian	NORP
gujaf-86	1	21	defence academy	ORG
gujaf-86	1	22	kaduna	GPE
gujaf-86	1	23	nigeria	GPE
gujaf-86	1	24	yazid kabir ibrahim department	PERSON
gujaf-86	1	25	zamfara state	GPE
gujaf-86	1	26	nigeria	GPE
gujaf-86	2	1	halima shuaibu	PERSON
gujaf-86	2	2	ahmadu bello university	ORG
gujaf-86	2	3	zaria	PERSON
gujaf-86	3	1	the years	DATE
gujaf-86	5	1	nigeria	GPE
gujaf-86	8	1	nineteen	CARDINAL
gujaf-86	8	2	nigeria	GPE
gujaf-86	8	3	40	CARDINAL
gujaf-86	16	1	3 1	DATE
gujaf-86	17	1	the years	DATE
gujaf-86	21	1	basel committee	ORG
gujaf-86	21	2	1998	DATE
gujaf-86	26	1	2011	DATE
gujaf-86	28	1	malescu& sutton	ORG
gujaf-86	28	2	2015	DATE
gujaf-86	29	1	wilks & zimbelman	ORG
gujaf-86	29	2	2004	DATE
gujaf-86	32	1	the nigeria deposit insurance corporation	ORG
gujaf-86	32	2	ndic	ORG
gujaf-86	32	3	2018	DATE
gujaf-86	32	4	2009	DATE
gujaf-86	33	1	2010	DATE
gujaf-86	33	2	1,532	CARDINAL
gujaf-86	33	3	2011	DATE
gujaf-86	34	1	3,380	CARDINAL
gujaf-86	34	2	n21.79 billion	MONEY
gujaf-86	34	3	2012	DATE
gujaf-86	35	1	2013	DATE
gujaf-86	35	2	n5.76 billion	MONEY
gujaf-86	36	1	n25.608 billion	CARDINAL
gujaf-86	36	2	2014	DATE
gujaf-86	36	3	2015	DATE
gujaf-86	37	1	2017	CARDINAL
gujaf-86	37	2	37,817	CARDINAL
gujaf-86	37	3	2018	DATE
gujaf-86	37	4	26,182	CARDINAL
gujaf-86	37	5	2017	DATE
gujaf-86	38	1	899	CARDINAL
gujaf-86	38	2	320	CARDINAL
gujaf-86	38	3	2017	DATE
gujaf-86	41	1	uganda	GPE
gujaf-86	41	2	amudo& inanga	ORG
gujaf-86	41	3	2009	DATE
gujaf-86	42	1	arena &azzone	ORG
gujaf-86	42	2	2009	DATE
gujaf-86	43	1	albrecht et al.	PERSON
gujaf-86	43	2	2010	DATE
gujaf-86	43	3	two	CARDINAL
gujaf-86	43	4	4	CARDINAL
gujaf-86	44	1	2013	DATE
gujaf-86	44	2	kenya revenue authority	ORG
gujaf-86	48	1	five	CARDINAL
gujaf-86	49	1	three	CARDINAL
gujaf-86	50	1	three	CARDINAL
gujaf-86	50	2	years	DATE
gujaf-86	51	1	the relevant years	DATE
gujaf-86	52	1	nigeria	GPE
gujaf-86	53	1	nigeria	GPE
gujaf-86	54	1	nigeria	GPE
gujaf-86	55	1	nigeria	GPE
gujaf-86	56	1	nigeria	GPE
gujaf-86	57	1	2	CARDINAL
gujaf-86	61	1	2000	DATE
gujaf-86	62	1	5	CARDINAL
gujaf-86	62	2	the institute of chartered	ORG
gujaf-86	62	3	england	GPE
gujaf-86	62	4	wales	GPE
gujaf-86	62	5	1985	DATE
gujaf-86	63	1	1999	DATE
gujaf-86	64	1	2005	DATE
gujaf-86	66	1	five	CARDINAL
gujaf-86	67	1	five	CARDINAL
gujaf-86	69	1	coso	PERSON
gujaf-86	69	2	1999	DATE
gujaf-86	69	3	whittington & pany	ORG
gujaf-86	69	4	2001	DATE
gujaf-86	71	1	campbell	ORG
gujaf-86	71	2	2010	DATE
gujaf-86	73	1	2013	DATE
gujaf-86	76	1	2009	DATE
gujaf-86	78	1	2009	DATE
gujaf-86	80	1	2007	DATE
gujaf-86	84	1	2011	DATE
gujaf-86	84	2	rezaee 2002	DATE
gujaf-86	86	1	6	CARDINAL
gujaf-86	87	1	basle	PERSON
gujaf-86	87	2	2011	DATE
gujaf-86	88	1	daily	DATE
gujaf-86	92	1	2011	DATE
gujaf-86	92	2	rezaee	GPE
gujaf-86	92	3	2002	DATE
gujaf-86	97	1	five	CARDINAL
gujaf-86	98	1	american institute committee of public accountants	ORG
gujaf-86	98	2	2017	CARDINAL
gujaf-86	100	1	2002	DATE
gujaf-86	101	1	2006	DATE
gujaf-86	101	2	third	ORDINAL
gujaf-86	103	1	2010	DATE
gujaf-86	104	1	acfe	NORP
gujaf-86	104	2	2012	DATE
gujaf-86	106	1	acfe	NORP
gujaf-86	106	2	2014	DATE
gujaf-86	107	1	three	CARDINAL
gujaf-86	112	1	albrecht	PERSON
gujaf-86	112	2	2009	DATE
gujaf-86	112	3	three	CARDINAL
gujaf-86	112	4	three	CARDINAL
gujaf-86	113	1	three	CARDINAL
gujaf-86	113	2	albrecht & zimbelman	ORG
gujaf-86	113	3	2009	DATE
gujaf-86	114	1	three	CARDINAL
gujaf-86	114	2	albrecht	ORG
gujaf-86	114	3	2010	DATE
gujaf-86	115	1	2014	DATE
gujaf-86	116	1	chiezey	PERSON
gujaf-86	116	2	onu	PERSON
gujaf-86	116	3	2013	DATE
gujaf-86	116	4	first	ORDINAL
gujaf-86	117	1	2013	DATE
gujaf-86	117	2	95%	PERCENT
gujaf-86	122	1	nigeria	GPE
gujaf-86	123	1	jaffna	GPE
gujaf-86	123	2	sri lanka	GPE
gujaf-86	123	3	2016	CARDINAL
gujaf-86	124	1	181	CARDINAL
gujaf-86	127	1	2017	CARDINAL
gujaf-86	127	2	kenyan	NORP
gujaf-86	128	1	189	CARDINAL
gujaf-86	131	1	8	CARDINAL
gujaf-86	131	2	2013	DATE
gujaf-86	137	1	2015	CARDINAL
gujaf-86	138	1	malaysian	NORP
gujaf-86	140	1	zero	CARDINAL
gujaf-86	141	1	adedoku	GPE
gujaf-86	141	2	2013	DATE
gujaf-86	141	3	nigeria	GPE
gujaf-86	143	1	2015	CARDINAL
gujaf-86	143	2	nigerian	NORP
gujaf-86	144	1	warri metropolis	PERSON
gujaf-86	147	1	etengu	PERSON
gujaf-86	147	2	amony	GPE
gujaf-86	147	3	2016	CARDINAL
gujaf-86	147	4	uganda	GPE
gujaf-86	151	1	2012	DATE
gujaf-86	151	2	kenya	GPE
gujaf-86	155	1	channar	PERSON
gujaf-86	156	1	2015	CARDINAL
gujaf-86	156	2	five	CARDINAL
gujaf-86	157	1	islamic	NORP
gujaf-86	157	2	9	CARDINAL
gujaf-86	157	3	kakamega county	GPE
gujaf-86	157	4	albert	PERSON
gujaf-86	157	5	byaruhanga	PERSON
gujaf-86	157	6	2015	DATE
gujaf-86	159	1	kinyua et al.	PERSON
gujaf-86	159	2	2015	CARDINAL
gujaf-86	159	3	the nairobi securities exchange	ORG
gujaf-86	160	1	kenya	GPE
gujaf-86	162	1	2017	CARDINAL
gujaf-86	162	2	nigeria	GPE
gujaf-86	162	3	the period 1994	DATE
gujaf-86	162	4	2015	CARDINAL
gujaf-86	162	5	johansson co-integration	ORG
gujaf-86	169	1	nigeria	GPE
gujaf-86	172	1	cochran	ORG
gujaf-86	172	2	1977	DATE
gujaf-86	174	1	nigeria	GPE
gujaf-86	175	1	2	CARDINAL
gujaf-86	175	2	1p	CARDINAL
gujaf-86	175	3	2	CARDINAL
gujaf-86	175	4	95%	PERCENT
gujaf-86	175	5	50%	PERCENT
gujaf-86	175	6	10	CARDINAL
gujaf-86	175	7	5%	PERCENT
gujaf-86	175	8	0.05	CARDINAL
gujaf-86	175	9	no=	ORG
gujaf-86	175	10	1.96	CARDINAL
gujaf-86	175	11	0.50	CARDINAL
gujaf-86	175	12	0.05	CARDINAL
gujaf-86	175	13	1.96 2 x0.50x	QUANTITY
gujaf-86	175	14	1-0.50	CARDINAL
gujaf-86	175	15	0.05 2	CARDINAL
gujaf-86	175	16	384.16	CARDINAL
gujaf-86	175	17	19	CARDINAL
gujaf-86	175	18	twenty-two	CARDINAL
gujaf-86	175	19	22	CARDINAL
gujaf-86	175	20	10%	PERCENT
gujaf-86	176	1	418	CARDINAL
gujaf-86	177	1	2014	DATE
gujaf-86	178	1	ayagreet al	PERSON
gujaf-86	180	1	mo	GPE
gujaf-86	180	2	ca=	ORG
gujaf-86	181	1	five	CARDINAL
gujaf-86	181	2	five	CARDINAL
gujaf-86	181	3	11	CARDINAL
gujaf-86	181	4	5	CARDINAL
gujaf-86	181	5	4	CARDINAL
gujaf-86	181	6	3	CARDINAL
gujaf-86	181	7	2	CARDINAL
gujaf-86	181	8	1	CARDINAL
gujaf-86	182	1	s. e	PERSON
gujaf-86	182	2	0 to 2.4	CARDINAL
gujaf-86	182	3	2.5	CARDINAL
gujaf-86	183	1	m.e.	GPE
gujaf-86	183	2	2.5 to 3.4	CARDINAL
gujaf-86	183	3	2.5≤m.e	CARDINAL
gujaf-86	184	1	3.5	CARDINAL
gujaf-86	185	1	l.e.	GPE
gujaf-86	185	2	3.5	CARDINAL
gujaf-86	185	3	5.0	CARDINAL
gujaf-86	185	4	3.5≤	CARDINAL
gujaf-86	186	1	spss	ORG
gujaf-86	186	2	22	CARDINAL
gujaf-86	194	1	0.6	CARDINAL
gujaf-86	194	2	1998	DATE
gujaf-86	196	1	nigeria	GPE
gujaf-86	197	1	two	CARDINAL
gujaf-86	198	1	418	CARDINAL
gujaf-86	198	2	only 384	CARDINAL
gujaf-86	199	1	92 percent	PERCENT
gujaf-86	201	1	1	CARDINAL
gujaf-86	201	2	1	CARDINAL
gujaf-86	202	1	418 100%	PERCENT
gujaf-86	203	1	384 92%	PERCENT
gujaf-86	204	1	34 8%	PERCENT
gujaf-86	204	2	12	CARDINAL
gujaf-86	204	3	2021	CARDINAL
gujaf-86	204	4	peter, 1979	ORG
gujaf-86	205	1	forty	CARDINAL
gujaf-86	205	2	40	CARDINAL
gujaf-86	206	1	spss	ORG
gujaf-86	207	1	2	CARDINAL
gujaf-86	208	1	2	CARDINAL
gujaf-86	209	1	1 0.731	CARDINAL
gujaf-86	209	2	3	CARDINAL
gujaf-86	209	3	0.741 05 4	MONEY
gujaf-86	209	4	0.739 05 5 0.940 0.941 05 6 0.742	QUANTITY
gujaf-86	209	5	05 7	DATE
gujaf-86	209	6	2021	CARDINAL
gujaf-86	209	7	less than 0.6	MONEY
gujaf-86	209	8	mohsen	PERSON
gujaf-86	209	9	reg, 2011	DATE
gujaf-86	210	1	2	CARDINAL
gujaf-86	210	2	greater than 0.6	QUANTITY
gujaf-86	214	1	20.89	CARDINAL
gujaf-86	214	2	25	CARDINAL
gujaf-86	215	1	4.47	CARDINAL
gujaf-86	215	2	3.70	CARDINAL
gujaf-86	215	3	5	CARDINAL
gujaf-86	216	1	nigeria	GPE
gujaf-86	217	1	4	CARDINAL
gujaf-86	217	2	about 91%	PERCENT
gujaf-86	218	1	20.87(20.87/5=4.174	CARDINAL
gujaf-86	218	2	20(20/5=5	CARDINAL
gujaf-86	220	1	3.5	CARDINAL
gujaf-86	220	2	5.0	CARDINAL
gujaf-86	220	3	3.5≤	CARDINAL
gujaf-86	222	1	21.73	CARDINAL
gujaf-86	222	2	25	CARDINAL
gujaf-86	223	1	five	CARDINAL
gujaf-86	223	2	4	CARDINAL
gujaf-86	224	1	3	CARDINAL
gujaf-86	224	2	13	CARDINAL
gujaf-86	225	1	4.83	CARDINAL
gujaf-86	225	2	5	CARDINAL
gujaf-86	225	3	about 91.4%	PERCENT
gujaf-86	225	4	8.6%	PERCENT
gujaf-86	226	1	4.10	CARDINAL
gujaf-86	226	2	2 where 90%	PERCENT
gujaf-86	226	3	10%	PERCENT
gujaf-86	228	1	20.79	CARDINAL
gujaf-86	228	2	25	CARDINAL
gujaf-86	229	1	4.49	CARDINAL
gujaf-86	229	2	3.80	CARDINAL
gujaf-86	229	3	5	CARDINAL
gujaf-86	232	1	20.38	CARDINAL
gujaf-86	232	2	25	CARDINAL
gujaf-86	233	1	five	CARDINAL
gujaf-86	233	2	4	CARDINAL
gujaf-86	234	1	2	CARDINAL
gujaf-86	234	2	4.21	CARDINAL
gujaf-86	234	3	5	CARDINAL
gujaf-86	234	4	about 31.4%	PERCENT
gujaf-86	234	5	agreed,58.6%	PERCENT
gujaf-86	234	6	10%	PERCENT
gujaf-86	235	1	4.00	CARDINAL
gujaf-86	235	2	4 where 80%	PERCENT
gujaf-86	236	1	20	CARDINAL
gujaf-86	238	1	3.5	CARDINAL
gujaf-86	238	2	5.0	CARDINAL
gujaf-86	238	3	3.5≤	CARDINAL
gujaf-86	240	1	21.13	CARDINAL
gujaf-86	240	2	25	CARDINAL
gujaf-86	241	1	5	CARDINAL
gujaf-86	241	2	4.80	CARDINAL
gujaf-86	241	3	as about 80%	PERCENT
gujaf-86	241	4	20%	PERCENT
gujaf-86	242	1	1	CARDINAL
gujaf-86	242	2	zero	CARDINAL
gujaf-86	243	1	4.51	CARDINAL
gujaf-86	243	2	5	CARDINAL
gujaf-86	243	3	51.4%	PERCENT
gujaf-86	243	4	48.6%	PERCENT
gujaf-86	244	1	3	CARDINAL
gujaf-86	244	2	3.80	CARDINAL
gujaf-86	244	3	5	CARDINAL
gujaf-86	245	1	3, 20%	PERCENT
gujaf-86	245	2	40%	PERCENT
gujaf-86	245	3	the remaining 40%	PERCENT
gujaf-86	246	1	21.13	CARDINAL
gujaf-86	246	2	20(20/5=5	CARDINAL
gujaf-86	248	1	3.5	CARDINAL
gujaf-86	248	2	5.0	CARDINAL
gujaf-86	248	3	3.5≤	CARDINAL
gujaf-86	249	1	14 4.1	CARDINAL
gujaf-86	249	2	nigeria	GPE
gujaf-86	250	1	3	CARDINAL
gujaf-86	250	2	4	DATE
gujaf-86	250	3	5	CARDINAL
gujaf-86	250	4	3	CARDINAL
gujaf-86	251	1	1	CARDINAL
gujaf-86	251	2	1.20996	CARDINAL
gujaf-86	251	3	2021	CARDINAL
gujaf-86	251	4	anova	ORG
gujaf-86	252	1	72.2%	PERCENT
gujaf-86	253	1	2	CARDINAL
gujaf-86	254	1	65.2%	PERCENT
gujaf-86	254	2	about 65%	PERCENT
gujaf-86	255	1	35%	PERCENT
gujaf-86	256	1	4	CARDINAL
gujaf-86	257	1	t .000	DATE
gujaf-86	257	2	58.081	CARDINAL
gujaf-86	257	3	ce .254	PERSON
gujaf-86	257	4	.181	CARDINAL
gujaf-86	257	5	1.484	CARDINAL
gujaf-86	257	6	1.615 8.995 .000	MONEY
gujaf-86	257	7	.009	ORG
gujaf-86	257	8	ic .665 .131	ORG
gujaf-86	257	9	5.069 .000	CARDINAL
gujaf-86	257	10	mt	ORG
gujaf-86	257	11	.134	CARDINAL
gujaf-86	257	12	1.215	CARDINAL
gujaf-86	257	13	6.344 .000	CARDINAL
gujaf-86	257	14	2021	CARDINAL
gujaf-86	257	15	4	CARDINAL
gujaf-86	260	1	0.254	CARDINAL
gujaf-86	261	1	approximately 25%	PERCENT
gujaf-86	262	1	2.354	CARDINAL
gujaf-86	262	2	.020	CARDINAL
gujaf-86	262	3	5%	PERCENT
gujaf-86	263	1	15	CARDINAL
gujaf-86	263	2	nigeria	GPE
gujaf-86	264	1	2015	DATE
gujaf-86	265	1	1.484	CARDINAL
gujaf-86	266	1	approximately 148%	PERCENT
gujaf-86	267	1	2.354	CARDINAL
gujaf-86	267	2	0.020	CARDINAL
gujaf-86	267	3	5%	PERCENT
gujaf-86	268	1	nigeria	GPE
gujaf-86	269	1	2010	DATE
gujaf-86	270	1	0.007	CARDINAL
gujaf-86	271	1	approximately 0.7%	PERCENT
gujaf-86	272	1	0.134	CARDINAL
gujaf-86	272	2	0.893	CARDINAL
gujaf-86	272	3	5 percent	PERCENT
gujaf-86	273	1	nigeria	GPE
gujaf-86	274	1	2015	CARDINAL
gujaf-86	274	2	ali	PERSON
gujaf-86	274	3	2013	DATE
gujaf-86	276	1	0.665	CARDINAL
gujaf-86	277	1	approximately 66.5%	PERCENT
gujaf-86	278	1	5.069	CARDINAL
gujaf-86	278	2	.000	CARDINAL
gujaf-86	278	3	5%	PERCENT
gujaf-86	279	1	nigeria	GPE
gujaf-86	280	1	mensah	PERSON
gujaf-86	280	2	2011	DATE
gujaf-86	281	1	2015	DATE
gujaf-86	281	2	0.851	CARDINAL
gujaf-86	282	1	mo	GPE
gujaf-86	282	2	approximately 85%	PERCENT
gujaf-86	283	1	6.344	CARDINAL
gujaf-86	283	2	.000	CARDINAL
gujaf-86	283	3	5%	PERCENT
gujaf-86	284	1	nigeria	GPE
gujaf-86	285	1	2014	DATE
gujaf-86	286	1	16	CARDINAL
gujaf-86	287	1	zero	CARDINAL
gujaf-86	288	1	0.851	CARDINAL
gujaf-86	288	2	0.000	CARDINAL
gujaf-86	289	1	approximately 85%	PERCENT
gujaf-86	289	2	zero	CARDINAL
gujaf-86	289	3	5	CARDINAL
gujaf-86	289	4	anova	ORG
gujaf-86	290	1	161.567 5	CARDINAL
gujaf-86	290	2	22.072 .000	CARDINAL
gujaf-86	290	3	196.176	CARDINAL
gujaf-86	290	4	357.743 139	CARDINAL
gujaf-86	290	5	2021	CARDINAL
gujaf-86	290	6	5	CARDINAL
gujaf-86	290	7	anova	ORG
gujaf-86	291	1	496.131	CARDINAL
gujaf-86	291	2	0.00	CARDINAL
gujaf-86	291	3	less than 0.05	CARDINAL
gujaf-86	292	1	5	CARDINAL
gujaf-86	292	2	nigeria	GPE
gujaf-86	294	1	nigeria	GPE
gujaf-86	295	1	dmbs	ORG
gujaf-86	304	1	17	CARDINAL
gujaf-86	309	1	s.	PERSON
gujaf-86	309	2	2011	DATE
gujaf-86	311	1	11(4	DATE
gujaf-86	311	2	306-337	CARDINAL
gujaf-86	311	3	aicpa	ORG
gujaf-86	312	1	2017	CARDINAL
gujaf-86	313	1	albert	PERSON
gujaf-86	313	2	o. c., & byaruhanga	PERSON
gujaf-86	313	3	2015	CARDINAL
gujaf-86	314	1	kakamega county	GPE
gujaf-86	315	1	22(2	CARDINAL
gujaf-86	315	2	200220	DATE
gujaf-86	316	1	albrecht	PERSON
gujaf-86	316	2	f. m.	PERSON
gujaf-86	316	3	2009	DATE
gujaf-86	318	1	third	ORDINAL
gujaf-86	319	1	mason usa:	ORG
gujaf-86	320	1	albrecht	PERSON
gujaf-86	320	2	c., turnbull	PERSON
gujaf-86	320	3	c., zhang	PERSON
gujaf-86	320	4	c. j.	PERSON
gujaf-86	320	5	2010	DATE
gujaf-86	321	1	south korean	NORP
gujaf-86	321	2	33(3	CARDINAL
gujaf-86	321	3	257268	DATE
gujaf-86	322	1	aldridge	PERSON
gujaf-86	322	2	c. r.	PERSON
gujaf-86	322	3	j. k.	PERSON
gujaf-86	322	4	1994	DATE
gujaf-86	324	1	5(7	CARDINAL
gujaf-86	324	2	21	CARDINAL
gujaf-86	325	1	al-tamimi	PERSON
gujaf-86	325	2	f. m.	PERSON
gujaf-86	325	3	2007	DATE
gujaf-86	326	1	uae national	ORG
gujaf-86	326	2	8(4	CARDINAL
gujaf-86	326	3	394	CARDINAL
gujaf-86	327	1	amudo	PERSON
gujaf-86	327	2	a., & inanga	ORG
gujaf-86	327	3	e. l.	PERSON
gujaf-86	327	4	2009	DATE
gujaf-86	328	1	uganda	GPE
gujaf-86	328	2	international research journal	ORG
gujaf-86	328	3	3(2	CARDINAL
gujaf-86	328	4	65	CARDINAL
gujaf-86	329	1	m., &azzone	ORG
gujaf-86	329	2	2009	DATE
gujaf-86	331	1	13(1	CARDINAL
gujaf-86	331	2	104	CARDINAL
gujaf-86	332	1	2012	DATE
gujaf-86	333	1	acfe, usa association of certified	ORG
gujaf-86	334	1	2014	DATE
gujaf-86	336	1	austin	GPE
gujaf-86	336	2	texas	GPE
gujaf-86	336	3	appiah-gyamerah	PERSON
gujaf-86	336	4	i., & nartey	ORG
gujaf-86	336	5	2014	DATE
gujaf-86	337	1	ghanaian	NORP
gujaf-86	338	1	international journal of accounting	ORG
gujaf-86	338	2	4(2	CARDINAL
gujaf-86	338	3	377	CARDINAL
gujaf-86	339	1	basel committee	ORG
gujaf-86	340	1	1998	DATE
gujaf-86	342	1	basel committee	ORG
gujaf-86	343	1	2011	DATE
gujaf-86	345	1	basel	GPE
gujaf-86	345	2	switzerland	GPE
gujaf-86	345	3	j. c.	PERSON
gujaf-86	345	4	f. s.	PERSON
gujaf-86	345	5	2017	CARDINAL
gujaf-86	346	1	kenya	GPE
gujaf-86	347	1	4(1	CARDINAL
gujaf-86	347	2	105	CARDINAL
gujaf-86	348	1	campbell	ORG
gujaf-86	348	2	s., & hartcher	ORG
gujaf-86	348	3	j.	PERSON
gujaf-86	348	4	2010	DATE
gujaf-86	350	1	28	CARDINAL
gujaf-86	350	2	385	CARDINAL
gujaf-86	350	3	melbourne	GPE
gujaf-86	350	4	channar	PERSON
gujaf-86	350	5	t.,	GPE
gujaf-86	350	6	khan	GPE
gujaf-86	350	7	e., &shakri	ORG
gujaf-86	350	8	2015	CARDINAL
gujaf-86	351	1	five	CARDINAL
gujaf-86	352	1	journal of financial crime	ORG
gujaf-86	352	2	23(4	CARDINAL
gujaf-86	352	3	1154-1168	DATE
gujaf-86	353	1	a.	PERSON
gujaf-86	353	2	2013	DATE
gujaf-86	354	1	nigeria	GPE
gujaf-86	355	1	british journal of arts	ORG
gujaf-86	355	2	15(4	DATE
gujaf-86	355	3	12–28	CARDINAL
gujaf-86	356	1	cochran	ORG
gujaf-86	356	2	w. w.	PERSON
gujaf-86	356	3	1977	DATE
gujaf-86	357	1	third	ORDINAL
gujaf-86	358	1	2013	DATE
gujaf-86	359	1	aicpa	ORG
gujaf-86	359	2	new york	GPE
gujaf-86	359	3	new york eseoghene	GPE
gujaf-86	359	4	j. i.	PERSON
gujaf-86	359	5	2010	DATE
gujaf-86	360	1	nigeria	GPE
gujaf-86	361	1	african journal of accounting	ORG
gujaf-86	361	2	6(6	CARDINAL
gujaf-86	361	3	62	CARDINAL
gujaf-86	361	4	80	CARDINAL
gujaf-86	361	5	18	CARDINAL
gujaf-86	361	6	m.	PERSON
gujaf-86	361	7	2016	DATE
gujaf-86	362	1	uganda	GPE
gujaf-86	363	1	3(2	CARDINAL
gujaf-86	363	2	329	CARDINAL
gujaf-86	364	1	a., &adedokwu	ORG
gujaf-86	364	2	d.	GPE
gujaf-86	364	3	2013	DATE
gujaf-86	365	1	nigerian	NORP
gujaf-86	366	1	628	CARDINAL
gujaf-86	367	1	j. c., & ogbeide	PERSON
gujaf-86	367	2	s. o.	PERSON
gujaf-86	367	3	2017	CARDINAL
gujaf-86	368	1	nigeria	GPE
gujaf-86	369	1	international journal of arts	ORG
gujaf-86	369	2	6(2	CARDINAL
gujaf-86	369	3	161	CARDINAL
gujaf-86	370	1	2016	CARDINAL
gujaf-86	372	1	england	GPE
gujaf-86	372	2	wales	GPE
gujaf-86	372	3	1985	DATE
gujaf-86	373	1	london	GPE
gujaf-86	375	1	e. &tampakoudis	ORG
gujaf-86	375	2	i.	PERSON
gujaf-86	375	3	2009	DATE
gujaf-86	376	1	3(2	CARDINAL
gujaf-86	376	2	417	CARDINAL
gujaf-86	377	1	kinyua	NORP
gujaf-86	377	2	j. k.	PERSON
gujaf-86	377	3	r.	NORP
gujaf-86	377	4	gekara, m. & orwa	ORG
gujaf-86	377	5	2015	CARDINAL
gujaf-86	378	1	the nairobi securities exchange	ORG
gujaf-86	379	1	3(4	CARDINAL
gujaf-86	379	2	29	CARDINAL
gujaf-86	381	1	2011	DATE
gujaf-86	382	1	turkey	GPE
gujaf-86	383	1	international journal of finance	ORG
gujaf-86	383	2	345	CARDINAL
gujaf-86	384	1	i., & sutton	ORG
gujaf-86	384	2	s.	GPE
gujaf-86	384	3	2015	DATE
gujaf-86	387	1	29(1	CARDINAL
gujaf-86	387	2	140	CARDINAL
gujaf-86	388	1	michino	PERSON
gujaf-86	388	2	w. b.	PERSON
gujaf-86	388	3	2013	DATE
gujaf-86	389	1	nairobi	GPE
gujaf-86	390	1	university of nairobi	ORG
gujaf-86	390	2	kenya	GPE
gujaf-86	391	1	a. h.	PERSON
gujaf-86	391	2	2002	DATE
gujaf-86	392	1	london	GPE
gujaf-86	393	1	2016	CARDINAL
gujaf-86	394	1	jaffna	GPE
gujaf-86	395	1	university of jaffna	ORG
gujaf-86	395	2	sri lanka	GPE
gujaf-86	396	1	ngalyuka	PERSON
gujaf-86	396	2	2013	DATE
gujaf-86	397	1	kenya	GPE
gujaf-86	398	1	international journal of business and public management	ORG
gujaf-86	398	2	2(3	CARDINAL
gujaf-86	398	3	56	CARDINAL
gujaf-86	399	1	nigeria deposit insurance corporation	ORG
gujaf-86	400	1	2018	DATE
gujaf-86	401	1	annual	DATE
gujaf-86	403	1	2012	DATE
gujaf-86	404	1	kwame nkrumah university of science	ORG
gujaf-86	404	2	2006	DATE
gujaf-86	405	1	nigerian	NORP
gujaf-86	406	1	the chartered institute of bankers of nigeria	ORG
gujaf-86	406	2	nibn	ORG
gujaf-86	406	3	october-december	DATE
gujaf-86	406	4	onwujiuba	PERSON
gujaf-86	406	5	m.	PERSON
gujaf-86	406	6	2014	DATE
gujaf-86	407	1	nigeria	GPE
gujaf-86	408	1	international journal of research	ORG
gujaf-86	408	2	2(3	CARDINAL
gujaf-86	409	1	347-352	CARDINAL
gujaf-86	410	1	ossai	PERSON
gujaf-86	410	2	c. e. (	PERSON
gujaf-86	410	3	2005	DATE
gujaf-86	411	1	delta state university bursary department	ORG
gujaf-86	412	1	ozigbo	ORG
gujaf-86	412	2	s. a.	PERSON
gujaf-86	412	3	2015	CARDINAL
gujaf-86	413	1	nigerian	NORP
gujaf-86	414	1	warri metropolis	ORG
gujaf-86	415	1	9(3	CARDINAL
gujaf-86	415	2	185188	DATE
gujaf-86	416	1	m. j.	PERSON
gujaf-86	416	2	2012	DATE
gujaf-86	417	1	nakuru	GPE
gujaf-86	417	2	kenya	GPE
gujaf-86	418	1	international journal of science and research	ORG
gujaf-86	418	2	3(10	CARDINAL
gujaf-86	418	3	2178-2183	CARDINAL
gujaf-86	419	1	siyanbola	ORG
gujaf-86	419	2	t. t.	PERSON
gujaf-86	419	3	2013	DATE
gujaf-86	420	1	nigeria	GPE
gujaf-86	421	1	journal of economics	ORG
gujaf-86	421	2	1(5	CARDINAL
gujaf-86	421	3	106	CARDINAL
gujaf-86	421	4	19	CARDINAL
gujaf-86	421	5	k., george, a. d.	PERSON
gujaf-86	421	6	2011	DATE
gujaf-86	422	1	greek	NORP
gujaf-86	423	1	4(1	CARDINAL
gujaf-86	423	2	1934	DATE
gujaf-86	424	1	s.	PERSON
gujaf-86	424	2	2013	DATE
gujaf-86	425	1	nigeria	GPE
gujaf-86	426	1	journal of economics	ORG
gujaf-86	426	2	1(5	CARDINAL
gujaf-86	426	3	106	CARDINAL
gujaf-86	426	4	121	CARDINAL
gujaf-86	427	1	udok	PERSON
gujaf-86	427	2	s. a.	PERSON
gujaf-86	427	3	2002	DATE
gujaf-86	429	1	ahmadu bello university	ORG
gujaf-86	429	2	zaria	PERSON
gujaf-86	430	1	whittington	PERSON
gujaf-86	430	2	k. (2001	ORG
gujaf-86	432	1	irwin/mcgrawhill	ORG
gujaf-86	433	1	new york zuraidah	GPE
gujaf-86	433	2	m. s.	PERSON
gujaf-86	433	3	mohd	GPE
gujaf-86	433	4	n. f., &yusarina	PERSON
gujaf-86	433	5	m. i.	PERSON
gujaf-86	433	6	2015	DATE
gujaf-86	435	1	procedia economics	ORG
gujaf-86	435	2	28(5	CARDINAL
gujaf-86	435	3	107-11	CARDINAL
gujaf-86	435	4	20	CARDINAL