id	keyword
gujaf-181	accounting
gujaf-181	timeliness
gujaf-181	reporting
gujaf-181	reporting timeliness
gujaf-181	nigeria
gujaf-181	study
gujaf-181	firms
gujaf-181	finance
gujaf-181	journal
gujaf-181	university
gujaf-181	gusau
gujaf-181	issue
gujaf-181	state
gujaf-181	department
gujaf-181	vol
gujaf-181	size
gujaf-181	companies
gujaf-181	audit
gujaf-181	consumer
gujaf-181	october