id	keyword
gujaf-197	board
gujaf-197	earnings management
gujaf-197	accounting
gujaf-197	firms
gujaf-197	nigeria
gujaf-197	goods
gujaf-197	consumer
gujaf-197	university
gujaf-197	finance
gujaf-197	study
gujaf-197	goods firms
gujaf-197	characteristics
gujaf-197	board characteristics
gujaf-197	state
gujaf-197	journal
gujaf-197	department
gujaf-197	consumer goods
gujaf-197	gusau
gujaf-197	issue