id	keyword
gujaf-204	accounting
gujaf-204	university
gujaf-204	finance
gujaf-204	value
gujaf-204	state
gujaf-204	department
gujaf-204	information
gujaf-204	journal
gujaf-204	gusau
gujaf-204	firms
gujaf-204	relevance
gujaf-204	issue
gujaf-204	vol
gujaf-204	nigeria
gujaf-204	october
gujaf-204	prof