id	keyword
gujaf-323	accounting
gujaf-323	university
gujaf-323	growth
gujaf-323	economic
gujaf-323	state
gujaf-323	investment
gujaf-323	capital
gujaf-323	finance
gujaf-323	department
gujaf-323	prof
gujaf-323	journal
gujaf-323	gusau
gujaf-323	issue
gujaf-323	vol
gujaf-323	october
gujaf-323	formation
gujaf-323	nigeria