id	keyword
gujaf-331	value
gujaf-331	firms
gujaf-331	share
gujaf-331	accounting
gujaf-331	study
gujaf-331	nigeria
gujaf-331	journal
gujaf-331	value relevance
gujaf-331	university
gujaf-331	finance
gujaf-331	period
gujaf-331	manufacturing firms
gujaf-331	service firms
gujaf-331	information
gujaf-331	state
gujaf-331	department
gujaf-331	book value
gujaf-331	gusau
gujaf-331	prof
gujaf-331	price
gujaf-331	share price