id	keyword
gujaf-109	audit fees
gujaf-109	client
gujaf-109	insurance
gujaf-109	companies
gujaf-109	nigeria
gujaf-109	accounting
gujaf-109	university
gujaf-109	size
gujaf-109	state
gujaf-109	insurance companies
gujaf-109	department
gujaf-109	study
gujaf-109	risk
gujaf-109	determinants
gujaf-109	value
gujaf-109	firms
gujaf-109	prof
gujaf-109	journal
gujaf-109	profitability