id	keyword
gujaf-279	accounting
gujaf-279	cost
gujaf-279	finance
gujaf-279	capital
gujaf-279	university
gujaf-279	information
gujaf-279	state
gujaf-279	journal
gujaf-279	department
gujaf-279	issue
gujaf-279	coe
gujaf-279	gusau
gujaf-279	coc
gujaf-279	firms
gujaf-279	vol
gujaf-279	study