id	sid	eid	entity	type
gujaf-87	1	1	1	CARDINAL
gujaf-87	1	2	2	CARDINAL
gujaf-87	1	3	4, october	DATE
gujaf-87	1	4	2021	CARDINAL
gujaf-87	1	5	2756-665x	CARDINAL
gujaf-87	1	6	social sciences	ORG
gujaf-87	1	7	federal university gusau	ORG
gujaf-87	1	8	zamfara state	GPE
gujaf-87	1	9	2	CARDINAL
gujaf-87	1	10	nigeria	GPE
gujaf-87	1	11	abdulsalam abdulfatah department of accounting nigerian defence academy	ORG
gujaf-87	1	12	kaduna state	GPE
gujaf-87	1	13	nigeria	GPE
gujaf-87	3	1	eniola samuel	PERSON
gujaf-87	3	2	phd department of accounting nigerian defence academy	ORG
gujaf-87	3	3	kaduna state	GPE
gujaf-87	3	4	nigeria	GPE
gujaf-87	4	1	lateef olumide mustapha	PERSON
gujaf-87	4	2	phd department of accounting nigerian defence academy	ORG
gujaf-87	4	3	kaduna state	GPE
gujaf-87	4	4	nigeria	GPE
gujaf-87	5	1	the nigeria exchange	ORG
gujaf-87	6	1	the nigerian exchange	ORG
gujaf-87	7	1	8	CARDINAL
gujaf-87	8	1	secondary	ORDINAL
gujaf-87	8	2	10 years	DATE
gujaf-87	8	3	2009	DATE
gujaf-87	8	4	2018	DATE
gujaf-87	9	1	nigeria	GPE
gujaf-87	10	1	nigeria	GPE
gujaf-87	12	1	nigeria	GPE
gujaf-87	13	1	nigerian	NORP
gujaf-87	16	1	1	CARDINAL
gujaf-87	16	2	one	CARDINAL
gujaf-87	16	3	the last decade	DATE
gujaf-87	16	4	badawi	PERSON
gujaf-87	16	5	2017	DATE
gujaf-87	18	1	bear stearns	ORG
gujaf-87	18	2	nocera	GPE
gujaf-87	18	3	2009	DATE
gujaf-87	18	4	valencia	ORG
gujaf-87	18	5	2010	DATE
gujaf-87	20	1	one	CARDINAL
gujaf-87	24	1	gallati	PERSON
gujaf-87	24	2	2003	DATE
gujaf-87	25	1	kannan &	ORG
gujaf-87	25	2	2008	DATE
gujaf-87	26	1	3	CARDINAL
gujaf-87	26	2	french	NORP
gujaf-87	26	3	2000	DATE
gujaf-87	30	1	2001	DATE
gujaf-87	34	1	2001	DATE
gujaf-87	35	1	pandey	PERSON
gujaf-87	35	2	2004	DATE
gujaf-87	38	1	aktan	GPE
gujaf-87	38	2	2007	DATE
gujaf-87	42	1	2011	DATE
gujaf-87	44	1	1991	DATE
gujaf-87	50	1	fp	ORG
gujaf-87	51	1	nigerian	NORP
gujaf-87	51	2	1999	DATE
gujaf-87	51	3	first	ORDINAL
gujaf-87	51	4	4	CARDINAL
gujaf-87	51	5	eight	CARDINAL
gujaf-87	51	6	n600 billion	CARDINAL
gujaf-87	51	7	2010	DATE
gujaf-87	52	1	one	CARDINAL
gujaf-87	53	1	nigeria	GPE
gujaf-87	55	1	nigeria	GPE
gujaf-87	56	1	2016	CARDINAL
gujaf-87	56	2	marshal & onyekachi	ORG
gujaf-87	56	3	2014	DATE
gujaf-87	56	4	rajesh et al.	PERSON
gujaf-87	56	5	2015	DATE
gujaf-87	56	6	rajkumar & hanitha	ORG
gujaf-87	56	7	2015	DATE
gujaf-87	56	8	ogboi&unuafe	GPE
gujaf-87	56	9	2013	DATE
gujaf-87	56	10	al.	GPE
gujaf-87	56	11	2014	DATE
gujaf-87	58	1	ten-year	DATE
gujaf-87	58	2	2009 to 2018	DATE
gujaf-87	58	3	nigerian	NORP
gujaf-87	60	1	2015	DATE
gujaf-87	60	2	kithinji	PERSON
gujaf-87	60	3	2010	DATE
gujaf-87	60	4	kuforiji	GPE
gujaf-87	60	5	2008	DATE
gujaf-87	60	6	kolapo	GPE
gujaf-87	61	1	2012	DATE
gujaf-87	63	1	2011	DATE
gujaf-87	63	2	felix & claudine	ORG
gujaf-87	63	3	2008	DATE
gujaf-87	63	4	alkhouri	GPE
gujaf-87	63	5	2011).in light	QUANTITY
gujaf-87	63	6	nigerian	NORP
gujaf-87	64	1	2	CARDINAL
gujaf-87	65	1	felix & claudine	ORG
gujaf-87	65	2	2008	DATE
gujaf-87	66	1	martin	ORG
gujaf-87	66	2	2014	DATE
gujaf-87	67	1	stephen et al.	PERSON
gujaf-87	67	2	2017	DATE
gujaf-87	70	1	badawi	NORP
gujaf-87	70	2	2017	DATE
gujaf-87	71	1	5	CARDINAL
gujaf-87	72	1	2004	DATE
gujaf-87	76	1	2012	DATE
gujaf-87	78	1	badawi	PERSON
gujaf-87	78	2	2017	DATE
gujaf-87	81	1	broll et al.	PERSON
gujaf-87	81	2	2002	DATE
gujaf-87	84	1	2010	DATE
gujaf-87	86	1	2013	DATE
gujaf-87	88	1	erasmus	NORP
gujaf-87	88	2	2008	DATE
gujaf-87	90	1	neely (	ORG
gujaf-87	90	2	2011	DATE
gujaf-87	90	3	three	CARDINAL
gujaf-87	92	1	bagh	GPE
gujaf-87	92	2	al.	GPE
gujaf-87	92	3	2017	CARDINAL
gujaf-87	92	4	shoukat& nadeem	ORG
gujaf-87	92	5	2017	DATE
gujaf-87	93	1	abubakar et al	PERSON
gujaf-87	94	1	2019	DATE
gujaf-87	94	2	secondary	ORDINAL
gujaf-87	94	3	annual	DATE
gujaf-87	94	4	10	CARDINAL
gujaf-87	94	5	nigerian	NORP
gujaf-87	94	6	2010	DATE
gujaf-87	94	7	2016	DATE
gujaf-87	94	8	nigeria	GPE
gujaf-87	96	1	6	CARDINAL
gujaf-87	96	2	nigeria	GPE
gujaf-87	97	1	al	PERSON
gujaf-87	98	1	2018	DATE
gujaf-87	98	2	nigeria	GPE
gujaf-87	98	3	annual	DATE
gujaf-87	98	4	10	CARDINAL
gujaf-87	98	5	15	CARDINAL
gujaf-87	98	6	nigerian	NORP
gujaf-87	101	1	al	ORG
gujaf-87	102	1	2018	DATE
gujaf-87	103	1	65	CARDINAL
gujaf-87	103	2	50	CARDINAL
gujaf-87	103	3	the harare region	GPE
gujaf-87	106	1	tanveer et al	PERSON
gujaf-87	106	2	2017	DATE
gujaf-87	106	3	pakistan	GPE
gujaf-87	107	1	18	CARDINAL
gujaf-87	107	2	2004	DATE
gujaf-87	107	3	2016	DATE
gujaf-87	109	1	pakistani	NORP
gujaf-87	110	1	stephen et al	PERSON
gujaf-87	111	1	2017	CARDINAL
gujaf-87	111	2	kenya	GPE
gujaf-87	111	3	five years	DATE
gujaf-87	112	1	kenyan bank	ORG
gujaf-87	113	1	2017	CARDINAL
gujaf-87	113	2	2012	DATE
gujaf-87	113	3	2016	DATE
gujaf-87	114	1	30	CARDINAL
gujaf-87	114	2	unguka	DATE
gujaf-87	114	3	bank ltd employees	ORG
gujaf-87	116	1	unguka bank ltd.	ORG
gujaf-87	117	1	ayodele	PERSON
gujaf-87	117	2	2014	DATE
gujaf-87	117	3	nigeria	GPE
gujaf-87	117	4	first	ORDINAL
gujaf-87	117	5	twenty-three	CARDINAL
gujaf-87	117	6	23	CARDINAL
gujaf-87	117	7	nigeria	GPE
gujaf-87	119	1	chi-square	PERSON
gujaf-87	119	2	anova	ORG
gujaf-87	120	1	nigerian	NORP
gujaf-87	121	1	7	CARDINAL
gujaf-87	122	1	nigerian	NORP
gujaf-87	123	1	2014	DATE
gujaf-87	123	2	nigeria	GPE
gujaf-87	123	3	15 years, 1997 to 2011	DATE
gujaf-87	124	1	five	CARDINAL
gujaf-87	124	2	nigeria	GPE
gujaf-87	124	3	twenty	CARDINAL
gujaf-87	125	1	secondary	ORDINAL
gujaf-87	128	1	2014	DATE
gujaf-87	129	1	annual	DATE
gujaf-87	129	2	four years	DATE
gujaf-87	129	3	nigeria	GPE
gujaf-87	131	1	2012	DATE
gujaf-87	131	2	nigeria	GPE
gujaf-87	132	1	11 years, 2000	DATE
gujaf-87	132	2	2010	DATE
gujaf-87	132	3	five	CARDINAL
gujaf-87	135	1	swedish	NORP
gujaf-87	135	2	knut wicksell	PERSON
gujaf-87	137	1	gyntelberg	NORP
gujaf-87	137	2	johansson & persson	ORG
gujaf-87	137	3	2007	DATE
gujaf-87	139	1	gurley	ORG
gujaf-87	139	2	shaw	PERSON
gujaf-87	139	3	1960	DATE
gujaf-87	140	1	rajan	ORG
gujaf-87	140	2	2010	DATE
gujaf-87	141	1	ronald coase	PERSON
gujaf-87	141	2	1937	DATE
gujaf-87	142	1	1960	DATE
gujaf-87	143	1	lozano	PERSON
gujaf-87	143	2	1997	DATE
gujaf-87	145	1	8	CARDINAL
gujaf-87	146	1	3	CARDINAL
gujaf-87	147	1	14	CARDINAL
gujaf-87	147	2	the nigerian exchange	ORG
gujaf-87	147	3	31	CARDINAL
gujaf-87	147	4	december 2018	DATE
gujaf-87	147	5	8	CARDINAL
gujaf-87	148	1	8	CARDINAL
gujaf-87	148	2	the nigerian exchange	ORG
gujaf-87	148	3	10 years	DATE
gujaf-87	148	4	2009	DATE
gujaf-87	148	5	2018	DATE
gujaf-87	149	1	1	CARDINAL
gujaf-87	149	2	adeyinka	EVENT
gujaf-87	149	3	2013	DATE
gujaf-87	149	4	2011	DATE
gujaf-87	149	5	2005	DATE
gujaf-87	149	6	2009	DATE
gujaf-87	149	7	adeyinka	EVENT
gujaf-87	149	8	2013	DATE
gujaf-87	149	9	2021	CARDINAL
gujaf-87	149	10	lr	ORG
gujaf-87	149	11	npl	PERSON
gujaf-87	153	1	4	CARDINAL
gujaf-87	153	2	2	CARDINAL
gujaf-87	155	1	9	CARDINAL
gujaf-87	155	2	2	CARDINAL
gujaf-87	156	1	0.411	CARDINAL
gujaf-87	156	2	0.018 0.050 lar 0.022 1.000	QUANTITY
gujaf-87	156	3	0.235 lr	MONEY
gujaf-87	156	4	0.001	CARDINAL
gujaf-87	156	5	0.569 0.510	CARDINAL
gujaf-87	156	6	0.014 0.547 0.066	MONEY
gujaf-87	156	7	1.035	CARDINAL
gujaf-87	156	8	1.915	CARDINAL
gujaf-87	156	9	2021	CARDINAL
gujaf-87	156	10	80	CARDINAL
gujaf-87	156	11	0.0184	CARDINAL
gujaf-87	156	12	0.0501	CARDINAL
gujaf-87	156	13	5.01%	PERCENT
gujaf-87	157	1	0.3367	MONEY
gujaf-87	158	1	0.5693	CARDINAL
gujaf-87	158	2	0.5114	CARDINAL
gujaf-87	160	1	0.0658	CARDINAL
gujaf-87	160	2	0.0655	CARDINAL
gujaf-87	160	3	6.58%	PERCENT
gujaf-87	161	1	npl	PERSON
gujaf-87	161	2	1.0353	CARDINAL
gujaf-87	161	3	1.9153	CARDINAL
gujaf-87	162	1	3	CARDINAL
gujaf-87	164	1	3	CARDINAL
gujaf-87	164	2	roa lar lr atr npl roa 1 lar 0.069 1 lr 0.834	PERSON
gujaf-87	164	3	1	CARDINAL
gujaf-87	164	4	0.738 1	CARDINAL
gujaf-87	164	5	npl -0.022	PERSON
gujaf-87	164	6	0.450 0.058	CARDINAL
gujaf-87	164	7	1	CARDINAL
gujaf-87	164	8	2021	CARDINAL
gujaf-87	164	9	3	CARDINAL
gujaf-87	165	1	about 83% and 63%	PERCENT
gujaf-87	166	1	nigeria	GPE
gujaf-87	167	1	4.2	CARDINAL
gujaf-87	168	1	10	CARDINAL
gujaf-87	168	2	4	CARDINAL
gujaf-87	169	1	0.001	CARDINAL
gujaf-87	169	2	0.091	CARDINAL
gujaf-87	169	3	0.001	CARDINAL
gujaf-87	169	4	0.001	CARDINAL
gujaf-87	169	5	67.29	CARDINAL
gujaf-87	169	6	0.001	MONEY
gujaf-87	169	7	2 adj	QUANTITY
gujaf-87	170	1	2	CARDINAL
gujaf-87	170	2	2021	CARDINAL
gujaf-87	170	3	4	CARDINAL
gujaf-87	170	4	lr	ORG
gujaf-87	170	5	npl	PERSON
gujaf-87	171	1	67.29	CARDINAL
gujaf-87	171	2	0.001	CARDINAL
gujaf-87	172	1	2	CARDINAL
gujaf-87	172	2	0.782	CARDINAL
gujaf-87	172	3	78.2%	PERCENT
gujaf-87	172	4	lr	ORG
gujaf-87	172	5	npl	PERSON
gujaf-87	173	1	0.071	CARDINAL
gujaf-87	173	2	0.001	CARDINAL
gujaf-87	173	3	7.1%	PERCENT
gujaf-87	174	1	0.091	CARDINAL
gujaf-87	174	2	0.001	CARDINAL
gujaf-87	174	3	lr	ORG
gujaf-87	174	4	9.1%	PERCENT
gujaf-87	175	1	0.711	CARDINAL
gujaf-87	175	2	23%	PERCENT
gujaf-87	176	1	npl	PERSON
gujaf-87	176	2	0.006	CARDINAL
gujaf-87	176	3	0.001	CARDINAL
gujaf-87	176	4	6%	PERCENT
gujaf-87	177	1	4.3	CARDINAL
gujaf-87	177	2	5.300	CARDINAL
gujaf-87	177	3	0.001	CARDINAL
gujaf-87	177	4	less than 0.05	CARDINAL
gujaf-87	177	5	nigeria	GPE
gujaf-87	178	1	lr	ORG
gujaf-87	178	2	0.001	CARDINAL
gujaf-87	178	3	less than 0.05	CARDINAL
gujaf-87	178	4	nigeria	GPE
gujaf-87	179	1	0.711	CARDINAL
gujaf-87	179	2	0.05	CARDINAL
gujaf-87	180	1	nigeria	GPE
gujaf-87	181	1	npl	PERSON
gujaf-87	181	2	0.001	CARDINAL
gujaf-87	181	3	less than 0.05	CARDINAL
gujaf-87	182	1	nigeria	GPE
gujaf-87	183	1	11 5	CARDINAL
gujaf-87	183	2	nigeria	GPE
gujaf-87	186	1	npl	PERSON
gujaf-87	186	2	nigeria	GPE
gujaf-87	187	1	nigeria	GPE
gujaf-87	189	1	abubakar	PERSON
gujaf-87	189	2	suleiman, s.a.	ORG
gujaf-87	189	3	usman	GPE
gujaf-87	189	4	b., & mohammed	ORG
gujaf-87	189	5	m.u.	GPE
gujaf-87	189	6	2019	DATE
gujaf-87	189	7	nigeria	GPE
gujaf-87	190	1	university of port harcourt journal of management	ORG
gujaf-87	190	2	4(1	CARDINAL
gujaf-87	190	3	178	CARDINAL
gujaf-87	191	1	adeusi	ORG
gujaf-87	191	2	s.o.	GPE
gujaf-87	191	3	n.i.	GPE
gujaf-87	191	4	adebisi	PERSON
gujaf-87	191	5	o.s.	GPE
gujaf-87	191	6	2014	DATE
gujaf-87	192	1	nigeria	GPE
gujaf-87	193	1	european journal of business and management	ORG
gujaf-87	193	2	6(31	CARDINAL
gujaf-87	193	3	118.http://citeseerx.ist.psu.edu/viewdoc/download;jsessionid	CARDINAL
gujaf-87	194	1	al-khouri	PERSON
gujaf-87	194	2	2011	DATE
gujaf-87	195	1	65	DATE
gujaf-87	195	2	72-81	DATE
gujaf-87	196	1	ayodele	PERSON
gujaf-87	196	2	t.d.	GPE
gujaf-87	196	3	r.o.	GPE
gujaf-87	196	4	2014	DATE
gujaf-87	197	1	nigerian	NORP
gujaf-87	198	1	5(2	CARDINAL
gujaf-87	198	2	131	CARDINAL
gujaf-87	199	1	badawi, a. (2017).	ORG
gujaf-87	201	1	european journal of business and management	ORG
gujaf-87	201	2	9(29	CARDINAL
gujaf-87	201	3	234	CARDINAL
gujaf-87	202	1	bagh	GPE
gujaf-87	202	2	t.,	GPE
gujaf-87	202	3	khan	GPE
gujaf-87	202	4	m. a.	PERSON
gujaf-87	202	5	azad	GPE
gujaf-87	202	6	t.	GPE
gujaf-87	202	7	saddique	NORP
gujaf-87	202	8	s., & khan	ORG
gujaf-87	202	9	m. a.	PERSON
gujaf-87	202	10	2017	CARDINAL
gujaf-87	203	1	pakistan	GPE
gujaf-87	204	1	international journal of economics	ORG
gujaf-87	204	2	7(2	CARDINAL
gujaf-87	204	3	301	CARDINAL
gujaf-87	204	4	2010	DATE
gujaf-87	205	1	bgl	PERSON
gujaf-87	205	2	january	DATE
gujaf-87	206	1	broll	PERSON
gujaf-87	206	2	pausch	ORG
gujaf-87	206	3	t., & welzel	ORG
gujaf-87	206	4	2002	DATE
gujaf-87	208	1	volkswirtschaftlichediskussionsreihe	PERSON
gujaf-87	208	2	beitragnr.228,institutf¨urvolkswirtschaftslehre	GPE
gujaf-87	208	3	universit¨at augsburg	GPE
gujaf-87	209	1	carey, a. (	PERSON
gujaf-87	209	2	2001	DATE
gujaf-87	211	1	9(3	CARDINAL
gujaf-87	211	2	24	CARDINAL
gujaf-87	211	3	r.h.	PERSON
gujaf-87	211	4	1960	DATE
gujaf-87	213	1	the university of chicago	ORG
gujaf-87	214	1	dang	GPE
gujaf-87	214	2	v.a.	GPE
gujaf-87	214	3	2011	DATE
gujaf-87	216	1	journal of business finance	ORG
gujaf-87	216	2	38(1	CARDINAL
gujaf-87	216	3	225-258.https://doi.org/10.1111/j.1468	CARDINAL
gujaf-87	216	4	r. g.	PERSON
gujaf-87	216	5	1991	DATE
gujaf-87	217	1	201	CARDINAL
gujaf-87	218	1	m., & lafuente	ORG
gujaf-87	218	2	2015	CARDINAL
gujaf-87	220	1	265-281.doi	CARDINAL
gujaf-87	220	2	10.1007	CARDINAL
gujaf-87	220	3	2008	DATE
gujaf-87	221	1	erasmus mobility statistics	PERSON
gujaf-87	222	1	666	CARDINAL
gujaf-87	222	2	a.t.	PERSON
gujaf-87	222	3	& claudine	PERSON
gujaf-87	222	4	t.n.	GPE
gujaf-87	222	5	2008	DATE
gujaf-87	224	1	french	NORP
gujaf-87	225	1	d., & saward	ORG
gujaf-87	225	2	2000	DATE
gujaf-87	227	1	london	GPE
gujaf-87	227	2	t.	GPE
gujaf-87	227	3	r., & ojo	ORG
gujaf-87	227	4	2012	DATE
gujaf-87	228	1	nigeria	GPE
gujaf-87	229	1	australian	NORP
gujaf-87	229	2	2(2	CARDINAL
gujaf-87	229	3	31	CARDINAL
gujaf-87	230	1	12	CARDINAL
gujaf-87	230	2	r., & lozano	ORG
gujaf-87	230	3	j. (1997	ORG
gujaf-87	232	1	revista de economia institutional	PERSON
gujaf-87	232	2	2	CARDINAL
gujaf-87	232	3	166	CARDINAL
gujaf-87	233	1	gallati	ORG
gujaf-87	233	2	r.r.	PERSON
gujaf-87	233	3	2003	DATE
gujaf-87	235	1	new york	GPE
gujaf-87	235	2	london	GPE
gujaf-87	235	3	mcgraw-hill gurley	ORG
gujaf-87	235	4	j.g.	PERSON
gujaf-87	235	5	e.s.	GPE
gujaf-87	235	6	1960	DATE
gujaf-87	237	1	brookings institution gyntelberg	ORG
gujaf-87	237	2	j., johansson	PERSON
gujaf-87	237	3	m.w.	GPE
gujaf-87	237	4	m. (	PERSON
gujaf-87	237	5	2007	DATE
gujaf-87	239	1	london	GPE
gujaf-87	239	2	22(1),1	CARDINAL
gujaf-87	240	1	harelimana	ORG
gujaf-87	240	2	j.b.	PERSON
gujaf-87	240	3	2017	CARDINAL
gujaf-87	241	1	rwanda	GPE
gujaf-87	242	1	global journal of management and business	ORG
gujaf-87	242	2	17(1	CARDINAL
gujaf-87	242	3	140157	DATE
gujaf-87	243	1	b.	PERSON
gujaf-87	243	2	mitchel	PERSON
gujaf-87	243	3	stephen, a.t.	PERSON
gujaf-87	243	4	2018	DATE
gujaf-87	245	1	mit sloan management review	ORG
gujaf-87	245	2	1 9.https://sloanreview.mit.edu/article/your-customers-may-be-the-weakest-link-in -your	DATE
gujaf-87	245	3	kannan	GPE
gujaf-87	245	4	n., & thangavel	ORG
gujaf-87	245	5	2008	DATE
gujaf-87	247	1	22(7	CARDINAL
gujaf-87	247	2	1-19	CARDINAL
gujaf-87	249	1	kargi	PERSON
gujaf-87	249	2	h.s.	GPE
gujaf-87	249	3	2011	DATE
gujaf-87	250	1	nigerian	NORP
gujaf-87	251	1	ahmadu bello university	ORG
gujaf-87	251	2	zaria.	PERSON
gujaf-87	252	1	khemraj	PERSON
gujaf-87	252	2	t., & pasha	ORG
gujaf-87	252	3	s.	GPE
gujaf-87	252	4	2009	DATE
gujaf-87	253	1	guyana	GPE
gujaf-87	254	1	munich	GPE
gujaf-87	254	2	53128.https//mpra.ub.unimuenchen.de/53128	CARDINAL
gujaf-87	254	3	kolapo	GPE
gujaf-87	254	4	t.f.	GPE
gujaf-87	254	5	ayeni	ORG
gujaf-87	254	6	r.k.	GPE
gujaf-87	254	7	m.o.	GPE
gujaf-87	254	8	2012	DATE
gujaf-87	255	1	nigeria	GPE
gujaf-87	256	1	australian	NORP
gujaf-87	256	2	research,2(2	PERSON
gujaf-87	256	3	31	CARDINAL
gujaf-87	257	1	kithinji	PERSON
gujaf-87	257	2	2010	DATE
gujaf-87	258	1	kenya	GPE
gujaf-87	259	1	university of nairobi	ORG
gujaf-87	259	2	nairobi	GPE
gujaf-87	259	3	2008	DATE
gujaf-87	260	1	six	CARDINAL
gujaf-87	261	1	orlando	GPE
gujaf-87	261	2	fl	ORG
gujaf-87	261	3	20-22	CARDINAL
gujaf-87	261	4	i., & onyekachi	ORG
gujaf-87	261	5	2014).credit	CARDINAL
gujaf-87	261	6	nigeria	GPE
gujaf-87	262	1	mccormork	PERSON
gujaf-87	262	2	2004	DATE
gujaf-87	262	3	neely	PERSON
gujaf-87	262	4	a.	PERSON
gujaf-87	262	5	2011	DATE
gujaf-87	264	1	cambridge university press	ORG
gujaf-87	264	2	2	CARDINAL
gujaf-87	264	3	b.o.	GPE
gujaf-87	264	4	2012	DATE
gujaf-87	265	1	nigerian	NORP
gujaf-87	266	1	kuwait	GPE
gujaf-87	266	2	arabian	NORP
gujaf-87	266	3	205-225	CARDINAL
gujaf-87	267	1	nocera	PERSON
gujaf-87	267	2	j.	GPE
gujaf-87	267	3	2009	DATE
gujaf-87	269	1	the new york times	ORG
gujaf-87	269	2	c., &unuafe	ORG
gujaf-87	269	3	o.k.	GPE
gujaf-87	269	4	2013	DATE
gujaf-87	270	1	nigeria	GPE
gujaf-87	271	1	journal of emerging issues	ORG
gujaf-87	271	2	2(3	CARDINAL
gujaf-87	271	3	1-18	CARDINAL
gujaf-87	272	1	w.	PERSON
gujaf-87	272	2	m.a.	GPE
gujaf-87	272	3	a.j.	PERSON
gujaf-87	272	4	2018	DATE
gujaf-87	273	1	nigeria	GPE
gujaf-87	274	1	european journal of business	ORG
gujaf-87	274	2	6	CARDINAL
gujaf-87	274	3	30	CARDINAL
gujaf-87	274	4	2005	DATE
gujaf-87	276	1	arnold consulting ltd.	ORG
gujaf-87	276	2	olalekan	ORG
gujaf-87	276	3	a., & adeyinka	ORG
gujaf-87	276	4	s.	PERSON
gujaf-87	276	5	2013	DATE
gujaf-87	277	1	nigeria	GPE
gujaf-87	278	1	american international journal of contemporary research	ORG
gujaf-87	278	2	3(10	CARDINAL
gujaf-87	278	3	87	CARDINAL
gujaf-87	279	1	samson	ORG
gujaf-87	279	2	y.a.	GPE
gujaf-87	279	3	a., & cole, a.	ORG
gujaf-87	279	4	2015	CARDINAL
gujaf-87	280	1	nigeria	GPE
gujaf-87	281	1	journal of economics	ORG
gujaf-87	281	2	3(1	CARDINAL
gujaf-87	281	3	1532	DATE
gujaf-87	282	1	https://doi.org/10.18533/jfs,v3i01.73	CARDINAL
gujaf-87	282	2	m., & aktan	ORG
gujaf-87	282	3	b.	GPE
gujaf-87	282	4	2007	DATE
gujaf-87	283	1	151	CARDINAL
gujaf-87	284	1	pandey	PERSON
gujaf-87	284	2	i.m	PERSON
gujaf-87	284	3	2004	DATE
gujaf-87	286	1	new delhi	GPE
gujaf-87	286	2	vikas	ORG
gujaf-87	287	1	pvt	GPE
gujaf-87	288	1	13	CARDINAL
gujaf-87	288	2	rajkumar	PERSON
gujaf-87	288	3	2015	CARDINAL
gujaf-87	290	1	sri lanka	GPE
gujaf-87	292	1	https://ssrn.com/abtract=3070276 rajan	PERSON
gujaf-87	292	2	r.	NORP
gujaf-87	292	3	2010	DATE
gujaf-87	294	1	princeton university press	ORG
gujaf-87	295	1	ronald	PERSON
gujaf-87	296	1	firm.economica	PRODUCT
gujaf-87	296	2	4(16	DATE
gujaf-87	296	3	386–405	CARDINAL
gujaf-87	297	1	l.s.	GPE
gujaf-87	297	2	2010	DATE
gujaf-87	298	1	nigerian	NORP
gujaf-87	301	1	shoukat	PERSON
gujaf-87	301	2	m. m., & nadeem	PERSON
gujaf-87	301	3	m. (	PERSON
gujaf-87	301	4	2014	DATE
gujaf-87	302	1	pakistan	GPE
gujaf-87	303	1	9	CARDINAL
gujaf-87	304	1	m.w.	GPE
gujaf-87	304	2	joel	PERSON
gujaf-87	304	3	g.w.	GPE
gujaf-87	304	4	m.n.	GPE
gujaf-87	304	5	2017	CARDINAL
gujaf-87	305	1	kenya	GPE
gujaf-87	306	1	international journal of finance	ORG
gujaf-87	306	2	3(5	CARDINAL
gujaf-87	306	3	70-81	CARDINAL
gujaf-87	307	1	taiwo	PERSON
gujaf-87	307	2	j.n.	GPE
gujaf-87	307	3	achugamonu	GPE
gujaf-87	307	4	b.u.	GPE
gujaf-87	307	5	& agwu	DATE
gujaf-87	307	6	m.e	GPE
gujaf-87	307	7	2017	CARDINAL
gujaf-87	308	1	nigeria	GPE
gujaf-87	309	1	saudi journal of business and	ORG
gujaf-87	309	2	2(2	CARDINAL
gujaf-87	309	3	70-81	CARDINAL
gujaf-87	310	1	http://scholarsmepub.com/sjbms/ tanveer	PERSON
gujaf-87	310	2	b.	PERSON
gujaf-87	310	3	muhammad	PERSON
gujaf-87	310	4	a.k.	GPE
gujaf-87	310	5	r. (	ORG
gujaf-87	310	6	2017	CARDINAL
gujaf-87	311	1	pakistan	GPE
gujaf-87	312	1	international journal of research	ORG
gujaf-87	312	2	4(7	CARDINAL
gujaf-87	312	3	10-23	CARDINAL
gujaf-87	313	1	valencia	ORG
gujaf-87	313	2	f.	PERSON
gujaf-87	313	3	2010	DATE
gujaf-87	315	1	1-22	CARDINAL
gujaf-87	316	1	n.	PERSON
gujaf-87	316	2	f., &wadesango	ORG
gujaf-87	316	3	2018	DATE
gujaf-87	318	1	17(4	CARDINAL
gujaf-87	318	2	1-12	CARDINAL
gujaf-87	319	1	yamane	ORG
gujaf-87	319	2	1967	DATE
gujaf-87	321	1	2	CARDINAL
gujaf-87	322	1	yimka	GPE
gujaf-87	322	2	a.s.	GPE
gujaf-87	322	3	a.	PERSON
gujaf-87	322	4	c., & olusegun	ORG
gujaf-87	322	5	a.	PERSON
gujaf-87	322	6	2015	CARDINAL
gujaf-87	323	1	nigeria	GPE
gujaf-87	324	1	3(1	CARDINAL
gujaf-87	324	2	1-9	DATE
gujaf-87	324	3	10.18533	CARDINAL
gujaf-87	325	1	14	CARDINAL