id	sid	eid	entity	type
ijtc-1600	1	1	ilomata international journal of tax and accounting p-issn	ORG
ijtc-1600	1	2	2714-9838	CARDINAL
ijtc-1600	1	3	2714	CARDINAL
ijtc-1600	2	1	5	CARDINAL
ijtc-1600	2	2	3	CARDINAL
ijtc-1600	2	3	793 806 793	CARDINAL
ijtc-1600	2	4	ilomata international journal of tax & accounting	ORG
ijtc-1600	2	5	lukman adebayo-oke	PERSON
ijtc-1600	2	6	abdulrauf1	ORG
ijtc-1600	2	7	daniel gbadebo2	PERSON
ijtc-1600	2	8	1kwara	CARDINAL
ijtc-1600	2	9	university, nigeria	ORG
ijtc-1600	2	10	2walter	CARDINAL
ijtc-1600	2	11	sisulu university	ORG
ijtc-1600	2	12	south africa	GPE
ijtc-1600	2	13	gbadebo.adedejidaniel@gmail.com1	ORG
ijtc-1600	2	14	may 23, 2024	DATE
ijtc-1600	2	15	july 15, 2024	DATE
ijtc-1600	2	16	july 31	DATE
ijtc-1600	2	17	2024	CARDINAL
ijtc-1600	3	1	l.a.o.	GPE
ijtc-1600	3	2	a.d.	GPE
ijtc-1600	3	3	2024	CARDINAL
ijtc-1600	5	1	ilomata international journal of tax and accounting	ORG
ijtc-1600	5	2	5(3	CARDINAL
ijtc-1600	5	3	793 806	CARDINAL
ijtc-1600	8	1	nigeria	GPE
ijtc-1600	10	1	the national pension commission	ORG
ijtc-1600	10	2	2007	DATE
ijtc-1600	10	3	2021	CARDINAL
ijtc-1600	10	4	four	CARDINAL
ijtc-1600	11	1	two	CARDINAL
ijtc-1600	11	2	two	CARDINAL
ijtc-1600	13	1	first	ORDINAL
ijtc-1600	17	1	4.0	CARDINAL
ijtc-1600	18	1	794	CARDINAL
ijtc-1600	19	1	ilomata international journal of tax & accounting	ORG
ijtc-1600	19	2	madukwe & okeke	ORG
ijtc-1600	19	3	2022	CARDINAL
ijtc-1600	20	1	20%	PERCENT
ijtc-1600	20	2	92%	PERCENT
ijtc-1600	20	3	oecd	ORG
ijtc-1600	21	1	2020	DATE
ijtc-1600	21	2	25% to 30%	PERCENT
ijtc-1600	22	1	2021	CARDINAL
ijtc-1600	23	1	nigeria	GPE
ijtc-1600	23	2	years	DATE
ijtc-1600	23	3	treasury	ORG
ijtc-1600	23	4	2004	DATE
ijtc-1600	26	1	recent years	DATE
ijtc-1600	27	1	7.8%	PERCENT
ijtc-1600	27	2	2019	DATE
ijtc-1600	27	3	9.1%	PERCENT
ijtc-1600	27	4	2020	DATE
ijtc-1600	27	5	9.33%	PERCENT
ijtc-1600	27	6	11.27%	PERCENT
ijtc-1600	27	7	the same period	DATE
ijtc-1600	28	1	the second half of 2020	DATE
ijtc-1600	28	2	2020	DATE
ijtc-1600	31	1	one	CARDINAL
ijtc-1600	31	2	2021	DATE
ijtc-1600	32	1	2023	CARDINAL
ijtc-1600	33	1	benedictus	ORG
ijtc-1600	33	2	2020	DATE
ijtc-1600	33	3	ahmed	PERSON
ijtc-1600	33	4	2022	CARDINAL
ijtc-1600	34	1	2022	CARDINAL
ijtc-1600	34	2	musa et al	PERSON
ijtc-1600	35	1	2021	CARDINAL
ijtc-1600	35	2	simon	PERSON
ijtc-1600	35	3	2022	CARDINAL
ijtc-1600	35	4	wambui	PERSON
ijtc-1600	35	5	2021	CARDINAL
ijtc-1600	35	6	2018	DATE
ijtc-1600	36	1	benedictus	ORG
ijtc-1600	36	2	2020	DATE
ijtc-1600	36	3	namibia	GPE
ijtc-1600	37	1	nigeria	GPE
ijtc-1600	37	2	ahmed	GPE
ijtc-1600	37	3	2022	CARDINAL
ijtc-1600	38	1	musa et al	PERSON
ijtc-1600	39	1	2021	CARDINAL
ijtc-1600	39	2	treasury	ORG
ijtc-1600	41	1	2022	CARDINAL
ijtc-1600	44	1	795	CARDINAL
ijtc-1600	44	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	44	3	four	CARDINAL
ijtc-1600	44	4	1	CARDINAL
ijtc-1600	45	1	2	CARDINAL
ijtc-1600	46	1	3	CARDINAL
ijtc-1600	46	2	4	CARDINAL
ijtc-1600	48	1	two	CARDINAL
ijtc-1600	48	2	two	CARDINAL
ijtc-1600	50	1	first	ORDINAL
ijtc-1600	54	1	ibish	NORP
ijtc-1600	54	2	2020	DATE
ijtc-1600	56	1	ndum & okoye	ORG
ijtc-1600	56	2	2022	CARDINAL
ijtc-1600	57	1	their working years	DATE
ijtc-1600	63	1	dc	GPE
ijtc-1600	63	2	benedictus	ORG
ijtc-1600	63	3	2020	DATE
ijtc-1600	65	1	796	CARDINAL
ijtc-1600	65	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	65	3	nigeria	GPE
ijtc-1600	65	4	2004	DATE
ijtc-1600	66	1	2004	DATE
ijtc-1600	66	2	2014	DATE
ijtc-1600	67	1	8%	PERCENT
ijtc-1600	67	2	10%	PERCENT
ijtc-1600	67	3	50 years	DATE
ijtc-1600	68	1	2004	DATE
ijtc-1600	68	2	2014	DATE
ijtc-1600	68	3	2021	DATE
ijtc-1600	70	1	pencom	PERSON
ijtc-1600	71	1	one	CARDINAL
ijtc-1600	72	1	2014	DATE
ijtc-1600	72	2	onakeke & falope	ORG
ijtc-1600	72	3	2020	DATE
ijtc-1600	73	1	rsa	ORG
ijtc-1600	74	1	rsa	ORG
ijtc-1600	74	2	rsa	ORG
ijtc-1600	74	3	pra	ORG
ijtc-1600	74	4	2014	DATE
ijtc-1600	75	1	2019	DATE
ijtc-1600	75	2	sec	ORG
ijtc-1600	75	3	sec	ORG
ijtc-1600	75	4	2019	DATE
ijtc-1600	76	1	madukwe & okeke	ORG
ijtc-1600	76	2	2022	CARDINAL
ijtc-1600	77	1	2019	DATE
ijtc-1600	77	2	sukuk	ORG
ijtc-1600	77	3	treasury	ORG
ijtc-1600	77	4	nigeria	GPE
ijtc-1600	77	5	797	CARDINAL
ijtc-1600	77	6	ilomata international journal of tax & accounting	ORG
ijtc-1600	77	7	cbn	ORG
ijtc-1600	78	1	nigeria	GPE
ijtc-1600	78	2	more than 70%	PERCENT
ijtc-1600	80	1	horne & kotaskova	ORG
ijtc-1600	80	2	2019	DATE
ijtc-1600	83	1	2019	DATE
ijtc-1600	84	1	2018	DATE
ijtc-1600	85	1	2007	DATE
ijtc-1600	87	1	2019	DATE
ijtc-1600	87	2	sec	ORG
ijtc-1600	88	1	harvard business school	ORG
ijtc-1600	88	2	2020	DATE
ijtc-1600	89	1	tamunowariye &	ORG
ijtc-1600	89	2	2021	CARDINAL
ijtc-1600	92	1	2019	DATE
ijtc-1600	93	1	2019	DATE
ijtc-1600	94	1	798	CARDINAL
ijtc-1600	95	1	ilomata international journal of tax & accounting	ORG
ijtc-1600	98	1	2019	DATE
ijtc-1600	100	1	jensen	PERSON
ijtc-1600	100	2	1976	DATE
ijtc-1600	105	1	2021	DATE
ijtc-1600	106	1	mpt	ORG
ijtc-1600	106	2	1952	DATE
ijtc-1600	107	1	two	CARDINAL
ijtc-1600	111	1	jingchen & juntai	ORG
ijtc-1600	111	2	2022	CARDINAL
ijtc-1600	115	1	four	CARDINAL
ijtc-1600	115	2	1	CARDINAL
ijtc-1600	116	1	799	CARDINAL
ijtc-1600	116	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	116	3	2	CARDINAL
ijtc-1600	118	1	3	CARDINAL
ijtc-1600	119	1	4	CARDINAL
ijtc-1600	120	1	section 2	LAW
ijtc-1600	120	2	section 3	LAW
ijtc-1600	120	3	section 4	LAW
ijtc-1600	121	1	annual	DATE
ijtc-1600	121	2	2007-2021	DATE
ijtc-1600	122	1	the year 2007	DATE
ijtc-1600	122	2	the year	DATE
ijtc-1600	123	1	2021	CARDINAL
ijtc-1600	124	1	n5 billion	CARDINAL
ijtc-1600	124	2	12-month	DATE
ijtc-1600	124	3	april 27, 2021, to	DATE
ijtc-1600	124	4	april 27	DATE
ijtc-1600	124	5	2022	DATE
ijtc-1600	125	1	22 to 20	CARDINAL
ijtc-1600	126	1	1	CARDINAL
ijtc-1600	126	2	20	CARDINAL
ijtc-1600	127	1	2023	CARDINAL
ijtc-1600	127	2	igbekoyi et al.	ORG
ijtc-1600	127	3	2022	CARDINAL
ijtc-1600	127	4	2021	DATE
ijtc-1600	127	5	2021	DATE
ijtc-1600	127	6	2022	CARDINAL
ijtc-1600	128	1	100	CARDINAL
ijtc-1600	134	1	grpe	GPE
ijtc-1600	135	1	2022	CARDINAL
ijtc-1600	135	2	1	CARDINAL
ijtc-1600	135	3	nigeria	GPE
ijtc-1600	135	4	1	CARDINAL
ijtc-1600	135	5	11	CARDINAL
ijtc-1600	135	6	800	CARDINAL
ijtc-1600	135	7	ilomata international journal of tax & accounting	ORG
ijtc-1600	135	8	2	CARDINAL
ijtc-1600	135	9	12	CARDINAL
ijtc-1600	135	10	3	CARDINAL
ijtc-1600	135	11	fcmb pensions	ORG
ijtc-1600	135	12	13	CARDINAL
ijtc-1600	135	13	4	CARDINAL
ijtc-1600	135	14	14	CARDINAL
ijtc-1600	135	15	5	CARDINAL
ijtc-1600	135	16	first	ORDINAL
ijtc-1600	135	17	15	CARDINAL
ijtc-1600	135	18	6	CARDINAL
ijtc-1600	135	19	16	CARDINAL
ijtc-1600	135	20	7	CARDINAL
ijtc-1600	135	21	17	CARDINAL
ijtc-1600	135	22	8	CARDINAL
ijtc-1600	135	23	pensure pfa	ORG
ijtc-1600	135	24	18	CARDINAL
ijtc-1600	135	25	9	CARDINAL
ijtc-1600	135	26	nigerian university pension management	ORG
ijtc-1600	135	27	19	CARDINAL
ijtc-1600	135	28	10	CARDINAL
ijtc-1600	135	29	20	CARDINAL
ijtc-1600	135	30	quarterly	DATE
ijtc-1600	135	31	2022	CARDINAL
ijtc-1600	136	1	first	ORDINAL
ijtc-1600	138	1	1	CARDINAL
ijtc-1600	139	1	1	CARDINAL
ijtc-1600	140	1	zero	CARDINAL
ijtc-1600	141	1	second	ORDINAL
ijtc-1600	143	1	two	CARDINAL
ijtc-1600	143	2	𝑥2,1	PERSON
ijtc-1600	143	3	𝑥1,𝑛	GPE
ijtc-1600	143	4	2	CARDINAL
ijtc-1600	143	5	𝑥1,𝑡	ORG
ijtc-1600	143	6	1)(𝑥2,𝑡	CARDINAL
ijtc-1600	144	1	1)2√(𝑥2,𝑡	CARDINAL
ijtc-1600	144	2	2	CARDINAL
ijtc-1600	144	3	1	CARDINAL
ijtc-1600	144	4	0	CARDINAL
ijtc-1600	146	1	2	CARDINAL
ijtc-1600	148	1	0.234507	CARDINAL
ijtc-1600	148	2	23.45%	PERCENT
ijtc-1600	148	3	0.062058	CARDINAL
ijtc-1600	148	4	6.2%	PERCENT
ijtc-1600	148	5	0.065121	CARDINAL
ijtc-1600	148	6	6.5%	PERCENT
ijtc-1600	148	7	0.326364	CARDINAL
ijtc-1600	148	8	32.6%	PERCENT
ijtc-1600	149	1	0.142515 (	PERCENT
ijtc-1600	149	2	14.25%	PERCENT
ijtc-1600	149	3	0.023023	CARDINAL
ijtc-1600	149	4	2.3%	PERCENT
ijtc-1600	149	5	0.065121	CARDINAL
ijtc-1600	149	6	6.5%	PERCENT
ijtc-1600	149	7	0.326364	CARDINAL
ijtc-1600	149	8	32.6%	PERCENT
ijtc-1600	150	1	801	CARDINAL
ijtc-1600	150	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	150	3	0.669952	CARDINAL
ijtc-1600	150	4	67%	PERCENT
ijtc-1600	150	5	about 0.031517	CARDINAL
ijtc-1600	150	6	3.1%	PERCENT
ijtc-1600	150	7	0.644073	CARDINAL
ijtc-1600	150	8	64.4%	PERCENT
ijtc-1600	150	9	0.764802	CARDINAL
ijtc-1600	150	10	76.48%	PERCENT
ijtc-1600	151	1	0.001278	CARDINAL
ijtc-1600	151	2	0.13%	PERCENT
ijtc-1600	151	3	0.00058	CARDINAL
ijtc-1600	151	4	0.058%	PERCENT
ijtc-1600	151	5	0.000942	MONEY
ijtc-1600	151	6	0.094%	PERCENT
ijtc-1600	151	7	0.00282	CARDINAL
ijtc-1600	151	8	0.28%	PERCENT
ijtc-1600	152	1	0.004132	CARDINAL
ijtc-1600	152	2	0.41%	PERCENT
ijtc-1600	152	3	0.001151 (0.12%	PERCENT
ijtc-1600	152	4	0.001128	CARDINAL
ijtc-1600	152	5	0.11%	PERCENT
ijtc-1600	152	6	0.005269	CARDINAL
ijtc-1600	152	7	0.53%	PERCENT
ijtc-1600	153	1	jarque	NORP
ijtc-1600	155	1	less than 0.05	CARDINAL
ijtc-1600	156	1	3	CARDINAL
ijtc-1600	158	1	0.4615	CARDINAL
ijtc-1600	159	1	0.0103	CARDINAL
ijtc-1600	159	2	less than 0.05	CARDINAL
ijtc-1600	159	3	first	ORDINAL
ijtc-1600	159	4	5%	PERCENT
ijtc-1600	161	1	first	ORDINAL
ijtc-1600	162	1	2021	CARDINAL
ijtc-1600	163	1	2019	DATE
ijtc-1600	165	1	0.4273	CARDINAL
ijtc-1600	165	2	0.1	CARDINAL
ijtc-1600	165	3	second	ORDINAL
ijtc-1600	169	1	0.4597	CARDINAL
ijtc-1600	169	2	0.1	CARDINAL
ijtc-1600	169	3	third	ORDINAL
ijtc-1600	173	1	0.147274	CARDINAL
ijtc-1600	173	2	0.4374	CARDINAL
ijtc-1600	173	3	0.1	CARDINAL
ijtc-1600	173	4	fourth	ORDINAL
ijtc-1600	176	1	huan et al	PERSON
ijtc-1600	177	1	2019	DATE
ijtc-1600	177	2	the early 2020s	DATE
ijtc-1600	179	1	zwan et al	PERSON
ijtc-1600	180	1	2019	DATE
ijtc-1600	180	2	netherlands	GPE
ijtc-1600	180	3	denmark	GPE
ijtc-1600	180	4	germany	GPE
ijtc-1600	180	5	802	CARDINAL
ijtc-1600	180	6	ilomata international journal of tax & accounting	ORG
ijtc-1600	181	1	wambui	PERSON
ijtc-1600	181	2	2021	CARDINAL
ijtc-1600	182	1	2020	DATE
ijtc-1600	182	2	nigeria	GPE
ijtc-1600	183	1	musa et al	PERSON
ijtc-1600	184	1	2021	CARDINAL
ijtc-1600	184	2	treasury	ORG
ijtc-1600	186	1	2021	CARDINAL
ijtc-1600	186	2	nigeria	GPE
ijtc-1600	187	1	umar	PERSON
ijtc-1600	187	2	2021	CARDINAL
ijtc-1600	187	3	islamic	NORP
ijtc-1600	187	4	nigerians	NORP
ijtc-1600	187	5	islamic	NORP
ijtc-1600	188	1	ahmed	PERSON
ijtc-1600	188	2	2022	CARDINAL
ijtc-1600	190	1	2022	CARDINAL
ijtc-1600	192	1	2	CARDINAL
ijtc-1600	196	1	0.243507	CARDINAL
ijtc-1600	196	2	10.07232 0.006	QUANTITY
ijtc-1600	196	3	29.04604	MONEY
ijtc-1600	196	4	0.004132	CARDINAL
ijtc-1600	196	5	jarque	PERSON
ijtc-1600	196	6	2024	CARDINAL
ijtc-1600	196	7	3	CARDINAL
ijtc-1600	196	8	1.0000	CARDINAL
ijtc-1600	196	9	0.461518	CARDINAL
ijtc-1600	196	10	1.0000	CARDINAL
ijtc-1600	196	11	0.0103	CARDINAL
ijtc-1600	196	12	0.233353 1.0000	CARDINAL
ijtc-1600	196	13	0.4273	CARDINAL
ijtc-1600	196	14	0.2146	CARDINAL
ijtc-1600	197	1	1.0000	CARDINAL
ijtc-1600	197	2	0.4597	ORG
ijtc-1600	197	3	0.0637	MONEY
ijtc-1600	197	4	0.0000	CARDINAL
ijtc-1600	197	5	0.147274 0.527546	QUANTITY
ijtc-1600	197	6	0.387367	CARDINAL
ijtc-1600	197	7	0.349973	CARDINAL
ijtc-1600	197	8	1.0000	CARDINAL
ijtc-1600	197	9	0.0027	CARDINAL
ijtc-1600	197	10	0.0344	CARDINAL
ijtc-1600	197	11	0.0580	MONEY
ijtc-1600	197	12	10%	PERCENT
ijtc-1600	197	13	5%	PERCENT
ijtc-1600	197	14	1%	PERCENT
ijtc-1600	199	1	3	CARDINAL
ijtc-1600	200	1	803	CARDINAL
ijtc-1600	200	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	200	3	2024	CARDINAL
ijtc-1600	203	1	10%	PERCENT
ijtc-1600	204	1	1%	PERCENT
ijtc-1600	205	1	10%	PERCENT
ijtc-1600	208	1	1%	PERCENT
ijtc-1600	209	1	5%	PERCENT
ijtc-1600	212	1	10%	PERCENT
ijtc-1600	214	1	nigeria	GPE
ijtc-1600	216	1	treasury	ORG
ijtc-1600	216	2	treasury	ORG
ijtc-1600	217	1	huan et al.	PERSON
ijtc-1600	217	2	2019	DATE
ijtc-1600	217	3	zwan et al.	PERSON
ijtc-1600	217	4	2019	DATE
ijtc-1600	217	5	benedictus	ORG
ijtc-1600	217	6	2020	DATE
ijtc-1600	217	7	wambui	PERSON
ijtc-1600	217	8	2021	CARDINAL
ijtc-1600	217	9	zwan et al.	PERSON
ijtc-1600	217	10	2019	DATE
ijtc-1600	217	11	kinyua et al.	PERSON
ijtc-1600	217	12	2022	CARDINAL
ijtc-1600	218	1	between 2007	DATE
ijtc-1600	218	2	2021	CARDINAL
ijtc-1600	218	3	20	CARDINAL
ijtc-1600	218	4	nigeria	GPE
ijtc-1600	219	1	four-fold	CARDINAL
ijtc-1600	219	2	first	ORDINAL
ijtc-1600	219	3	804	CARDINAL
ijtc-1600	219	4	ilomata international journal of tax & accounting	ORG
ijtc-1600	220	1	second	ORDINAL
ijtc-1600	221	1	third	ORDINAL
ijtc-1600	222	1	fourth	ORDINAL
ijtc-1600	223	1	nigeria	GPE
ijtc-1600	225	1	four	CARDINAL
ijtc-1600	228	1	ahmed	GPE
ijtc-1600	228	2	i.a. & opusunju	ORG
ijtc-1600	228	3	2022	CARDINAL
ijtc-1600	229	1	nigeria	GPE
ijtc-1600	230	1	nigerian journal of management sciences	ORG
ijtc-1600	230	2	23	CARDINAL
ijtc-1600	230	3	1	CARDINAL
ijtc-1600	230	4	177	CARDINAL
ijtc-1600	230	5	j.l.	GPE
ijtc-1600	230	6	2020	DATE
ijtc-1600	231	1	nigeria	GPE
ijtc-1600	232	1	bingham university journal of accounting	ORG
ijtc-1600	232	2	7(1	CARDINAL
ijtc-1600	232	3	358	CARDINAL
ijtc-1600	233	1	benedictus	ORG
ijtc-1600	233	2	m. (2020	PERSON
ijtc-1600	234	1	namibia	GPE
ijtc-1600	235	1	msc	PERSON
ijtc-1600	235	2	university of cape	ORG
ijtc-1600	237	1	egolum	PERSON
ijtc-1600	237	2	p.u. & ndum	ORG
ijtc-1600	237	3	n.b.	GPE
ijtc-1600	237	4	2021	CARDINAL
ijtc-1600	238	1	sapientia global journal of arts	ORG
ijtc-1600	238	2	4(3	CARDINAL
ijtc-1600	238	3	4762	DATE
ijtc-1600	239	1	m. & simon	ORG
ijtc-1600	239	2	2022	CARDINAL
ijtc-1600	241	1	6(3	CARDINAL
ijtc-1600	241	2	459	CARDINAL
ijtc-1600	242	1	10.3934/qfe.2022020	MONEY
ijtc-1600	243	1	harvard business school	ORG
ijtc-1600	244	1	2020	DATE
ijtc-1600	246	1	1309-1373	DATE
ijtc-1600	247	1	w.	GPE
ijtc-1600	247	2	jianyuan, h. & qi	ORG
ijtc-1600	247	3	2019	DATE
ijtc-1600	248	1	china	GPE
ijtc-1600	249	1	11(3	CARDINAL
ijtc-1600	249	2	1-20	CARDINAL
ijtc-1600	250	1	ibish	NORP
ijtc-1600	250	2	m.	PERSON
ijtc-1600	250	3	m. & elvis	ORG
ijtc-1600	250	4	2020	DATE
ijtc-1600	253	1	kosovo	GPE
ijtc-1600	253	2	albania	GPE
ijtc-1600	253	3	north macedonia	GPE
ijtc-1600	254	1	european journal of sustainable development	ORG
ijtc-1600	254	2	9(1	CARDINAL
ijtc-1600	254	3	161-172	CARDINAL
ijtc-1600	255	1	805	CARDINAL
ijtc-1600	255	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	255	3	k. a.	PERSON
ijtc-1600	255	4	& ibrahim	PERSON
ijtc-1600	255	5	j.	PERSON
ijtc-1600	255	6	2021	CARDINAL
ijtc-1600	256	1	nigeria	GPE
ijtc-1600	257	1	gusau international journal of management	ORG
ijtc-1600	257	2	4	CARDINAL
ijtc-1600	257	3	3	CARDINAL
ijtc-1600	257	4	1-11	CARDINAL
ijtc-1600	258	1	jensen	PERSON
ijtc-1600	258	2	m., & meckling	ORG
ijtc-1600	258	3	w.	PERSON
ijtc-1600	258	4	1976	DATE
ijtc-1600	260	1	journal of financial economics	ORG
ijtc-1600	260	2	3(4	CARDINAL
ijtc-1600	260	3	305–360	CARDINAL
ijtc-1600	261	1	jingchen	PERSON
ijtc-1600	261	2	juntai	GPE
ijtc-1600	261	3	z.	PERSON
ijtc-1600	261	4	2022	CARDINAL
ijtc-1600	263	1	bcp business & management	ORG
ijtc-1600	263	2	38	CARDINAL
ijtc-1600	263	3	2111-2114	DATE
ijtc-1600	264	1	kinyua	NORP
ijtc-1600	264	2	m.	GPE
ijtc-1600	264	3	muturi	GPE
ijtc-1600	264	4	j. & simiyu	ORG
ijtc-1600	264	5	e.	PERSON
ijtc-1600	264	6	2022	CARDINAL
ijtc-1600	265	1	kenya	GPE
ijtc-1600	266	1	j.	PERSON
ijtc-1600	266	2	6(1	CARDINAL
ijtc-1600	266	3	71-89	DATE
ijtc-1600	267	1	krishna	PERSON
ijtc-1600	267	2	m. (2020	PERSON
ijtc-1600	268	1	india	GPE
ijtc-1600	269	1	1-15	CARDINAL
ijtc-1600	271	1	lawal	PERSON
ijtc-1600	271	2	j.j.	GPE
ijtc-1600	271	3	o.o.	PERSON
ijtc-1600	271	4	c.m. & ogbogbo	ORG
ijtc-1600	271	5	2022	CARDINAL
ijtc-1600	272	1	nigeria	GPE
ijtc-1600	273	1	cjsms	ORG
ijtc-1600	273	2	7	CARDINAL
ijtc-1600	273	3	1	CARDINAL
ijtc-1600	273	4	54	CARDINAL
ijtc-1600	275	1	madukwe	ORG
ijtc-1600	275	2	d. & okeke	ORG
ijtc-1600	275	3	2022	CARDINAL
ijtc-1600	276	1	nigeria	GPE
ijtc-1600	277	1	world journal of advanced	ORG
ijtc-1600	277	2	074-085	QUANTITY
ijtc-1600	278	1	markowitz, h. (1952	ORG
ijtc-1600	279	1	7(1	CARDINAL
ijtc-1600	279	2	77	CARDINAL
ijtc-1600	280	1	l. m. & ochieng	ORG
ijtc-1600	280	2	2018	DATE
ijtc-1600	281	1	kenya	GPE
ijtc-1600	282	1	african development finance journal	ORG
ijtc-1600	282	2	1(2	CARDINAL
ijtc-1600	282	3	160	CARDINAL
ijtc-1600	283	1	musa, a. b. & sani	PERSON
ijtc-1600	283	2	u. g. & gabriel	ORG
ijtc-1600	283	3	2021	CARDINAL
ijtc-1600	284	1	treasury	ORG
ijtc-1600	285	1	taraba state university-international journal of accounting	ORG
ijtc-1600	285	2	1(1	CARDINAL
ijtc-1600	285	3	236	CARDINAL
ijtc-1600	286	1	mutula	GPE
ijtc-1600	286	2	a.k. & kagiri	ORG
ijtc-1600	286	3	a.	PERSON
ijtc-1600	286	4	2018	DATE
ijtc-1600	287	1	kenya	GPE
ijtc-1600	288	1	international journal of finance	ORG
ijtc-1600	288	2	3(1	CARDINAL
ijtc-1600	288	3	2)14 36	DATE
ijtc-1600	289	1	national pension commission	ORG
ijtc-1600	289	2	2019	DATE
ijtc-1600	291	1	pdf ndum	PERSON
ijtc-1600	291	2	n. & okoye	ORG
ijtc-1600	291	3	2022	CARDINAL
ijtc-1600	292	1	nigeria	GPE
ijtc-1600	293	1	international journal of innovative finance	ORG
ijtc-1600	293	2	10(2	DATE
ijtc-1600	293	3	63	CARDINAL
ijtc-1600	294	1	nwogwugwu	ORG
ijtc-1600	294	2	n.	ORG
ijtc-1600	294	3	nwawolo, h. & ojo	ORG
ijtc-1600	294	4	2019	CARDINAL
ijtc-1600	295	1	university of ibadan	ORG
ijtc-1600	295	2	nigeria	GPE
ijtc-1600	296	1	iosr journal of humanities	ORG
ijtc-1600	296	2	24(3	CARDINAL
ijtc-1600	296	3	32	CARDINAL
ijtc-1600	297	1	i.o, alani	PERSON
ijtc-1600	297	2	o. e.	PERSON
ijtc-1600	297	3	o.o, & olaniyan	ORG
ijtc-1600	297	4	2022	CARDINAL
ijtc-1600	298	1	nigeria	GPE
ijtc-1600	299	1	journal of acta universitatis danubius (	ORG
ijtc-1600	299	2	139	CARDINAL
ijtc-1600	300	1	omiete	ORG
ijtc-1600	300	2	2023	CARDINAL
ijtc-1600	301	1	nigerian	NORP
ijtc-1600	302	1	saudi journal of economics	ORG
ijtc-1600	302	2	7(3	CARDINAL
ijtc-1600	302	3	115	CARDINAL
ijtc-1600	303	1	n. & falope	ORG
ijtc-1600	303	2	f.j.	ORG
ijtc-1600	303	3	2020	DATE
ijtc-1600	305	1	6(3	CARDINAL
ijtc-1600	305	2	40-54	CARDINAL
ijtc-1600	306	1	806	CARDINAL
ijtc-1600	306	2	ilomata international journal of tax & accounting	ORG
ijtc-1600	306	3	i. & bako	ORG
ijtc-1600	306	4	i.	PERSON
ijtc-1600	306	5	2019	DATE
ijtc-1600	307	1	nigeria	GPE
ijtc-1600	308	1	bingham intl journal of accounting	ORG
ijtc-1600	308	2	144	CARDINAL
ijtc-1600	309	1	a.s.	GPE
ijtc-1600	309	2	eniola	GPE
ijtc-1600	309	3	a.a.	GPE
ijtc-1600	309	4	ayeni, a. & sanusi	ORG
ijtc-1600	309	5	b.m.	GPE
ijtc-1600	309	6	2021	CARDINAL
ijtc-1600	311	1	11(3	CARDINAL
ijtc-1600	311	2	62	CARDINAL
ijtc-1600	312	1	tamunowariye	PERSON
ijtc-1600	312	2	c. &	ORG
ijtc-1600	312	3	d.e	GPE
ijtc-1600	312	4	2022	CARDINAL
ijtc-1600	313	1	nigeria	GPE
ijtc-1600	314	1	european journal of research	ORG
ijtc-1600	314	2	9(2	CARDINAL
ijtc-1600	314	3	14	CARDINAL
ijtc-1600	315	1	umar	PERSON
ijtc-1600	315	2	b.	PERSON
ijtc-1600	315	3	2021	CARDINAL
ijtc-1600	316	1	nigeria	GPE
ijtc-1600	317	1	journal of global economics	ORG
ijtc-1600	317	2	2(6	CARDINAL
ijtc-1600	317	3	89	CARDINAL
ijtc-1600	318	1	united nations	ORG
ijtc-1600	318	2	2021	CARDINAL
ijtc-1600	319	1	2021	CARDINAL
ijtc-1600	320	1	new york	GPE
ijtc-1600	320	2	united nations	ORG
ijtc-1600	321	1	wambui	PERSON
ijtc-1600	321	2	w.	PERSON
ijtc-1600	321	3	2021	CARDINAL
ijtc-1600	322	1	kenya	GPE
ijtc-1600	324	1	the university of nairobi	ORG
ijtc-1600	324	2	kenya	GPE
ijtc-1600	325	1	l. & bamidele	ORG
ijtc-1600	325	2	i.	PERSON
ijtc-1600	325	3	2018	DATE
ijtc-1600	326	1	nigeria	GPE
ijtc-1600	327	1	the ieb international journal of finance	ORG
ijtc-1600	327	2	17(1	CARDINAL
ijtc-1600	327	3	8-25	DATE
ijtc-1600	327	4	zwan	ORG
ijtc-1600	327	5	n.v.	GPE
ijtc-1600	327	6	anderson, k. & wib	ORG
ijtc-1600	327	7	t.	GPE
ijtc-1600	327	8	2019	CARDINAL
ijtc-1600	328	1	netherlands	GPE
ijtc-1600	328	2	denmark	GPE
ijtc-1600	328	3	germany	GPE
ijtc-1600	329	1	1	CARDINAL