id	sid	eid	entity	type
ijtc-1640	1	1	ilomata international journal of tax & accounting p-issn	ORG
ijtc-1640	1	2	2714-9838	CARDINAL
ijtc-1640	1	3	2714-9846	CARDINAL
ijtc-1640	1	4	5	CARDINAL
ijtc-1640	1	5	4	CARDINAL
ijtc-1640	1	6	october 2024	DATE
ijtc-1640	2	1	1-12 1	CARDINAL
ijtc-1640	2	2	ilomata international journal of tax & accounting	ORG
ijtc-1640	2	3	nigeria	GPE
ijtc-1640	2	4	ahmed oluwatobi	PERSON
ijtc-1640	3	1	adekunle1 1walter	WORK_OF_ART
ijtc-1640	3	2	south africa	GPE
ijtc-1640	3	3	aadekunle@wsu.ac.za1	ORG
ijtc-1640	3	4	august 23, 2024	DATE
ijtc-1640	3	5	october 15	DATE
ijtc-1640	3	6	2024	CARDINAL
ijtc-1640	3	7	october 31	DATE
ijtc-1640	3	8	2024	CARDINAL
ijtc-1640	4	1	oluwatobi, a., & adekunle	ORG
ijtc-1640	4	2	2024	CARDINAL
ijtc-1640	5	1	nigeria	GPE
ijtc-1640	6	1	ilomata international journal of tax & accounting	ORG
ijtc-1640	7	1	5(4	CARDINAL
ijtc-1640	7	2	1-12	CARDINAL
ijtc-1640	8	1	nigeria	GPE
ijtc-1640	8	2	between 1986 and	DATE
ijtc-1640	8	3	2021	CARDINAL
ijtc-1640	10	1	nigeria	GPE
ijtc-1640	14	1	4.0	CARDINAL
ijtc-1640	16	1	chen et al.	PERSON
ijtc-1640	16	2	2022	CARDINAL
ijtc-1640	16	3	liu et al.	PERSON
ijtc-1640	16	4	2022	CARDINAL
ijtc-1640	16	5	nam & ryu	ORG
ijtc-1640	16	6	2024	DATE
ijtc-1640	16	7	2021	CARDINAL
ijtc-1640	16	8	zaman et al.	PERSON
ijtc-1640	16	9	2021	CARDINAL
ijtc-1640	17	1	african	NORP
ijtc-1640	17	2	13.9%	PERCENT
ijtc-1640	17	3	20.6%	PERCENT
ijtc-1640	17	4	6.8%	PERCENT
ijtc-1640	17	5	2020	DATE
ijtc-1640	17	6	2019	CARDINAL
ijtc-1640	17	7	2021	CARDINAL
ijtc-1640	18	1	nigeria	GPE
ijtc-1640	19	1	nguyen et al	PERSON
ijtc-1640	19	2	2022	CARDINAL
ijtc-1640	19	3	tiwari et al.	PERSON
ijtc-1640	19	4	2022	CARDINAL
ijtc-1640	19	5	yang et al.	PERSON
ijtc-1640	19	6	2022	CARDINAL
ijtc-1640	20	1	nigeria	GPE
ijtc-1640	20	2	2	CARDINAL
ijtc-1640	20	3	ilomata international journal of tax & accounting	ORG
ijtc-1640	20	4	nigeria	GPE
ijtc-1640	21	1	nigeria	GPE
ijtc-1640	22	1	nigeria	GPE
ijtc-1640	22	2	one	CARDINAL
ijtc-1640	23	1	nigeria	GPE
ijtc-1640	25	1	al.	PERSON
ijtc-1640	25	2	2024	DATE
ijtc-1640	25	3	2024	CARDINAL
ijtc-1640	25	4	2021	CARDINAL
ijtc-1640	25	5	nam & ryu	ORG
ijtc-1640	25	6	2024	DATE
ijtc-1640	25	7	papadas	GPE
ijtc-1640	25	8	2024	DATE
ijtc-1640	25	9	wang et al.	PERSON
ijtc-1640	25	10	2022	CARDINAL
ijtc-1640	25	11	2023	CARDINAL
ijtc-1640	26	1	wang et al.	PERSON
ijtc-1640	26	2	2022	CARDINAL
ijtc-1640	32	1	qabhobho et al.	PERSON
ijtc-1640	32	2	2022	CARDINAL
ijtc-1640	32	3	ecowas nations'	ORG
ijtc-1640	33	1	ghana	GPE
ijtc-1640	33	2	nigeria	GPE
ijtc-1640	35	1	kutu & ohonba	ORG
ijtc-1640	35	2	2024	CARDINAL
ijtc-1640	35	3	south africa	GPE
ijtc-1640	37	1	nigeria	GPE
ijtc-1640	38	1	nigerian	NORP
ijtc-1640	40	1	nigerian	NORP
ijtc-1640	43	1	nigeria	GPE
ijtc-1640	43	2	3	CARDINAL
ijtc-1640	43	3	ilomata international journal of tax & accounting	ORG
ijtc-1640	43	4	1	CARDINAL
ijtc-1640	43	5	2023) -40	DATE
ijtc-1640	45	1	2005	DATE
ijtc-1640	45	2	2010	DATE
ijtc-1640	45	3	2015	DATE
ijtc-1640	45	4	2020	DATE
ijtc-1640	45	5	2	CARDINAL
ijtc-1640	45	6	2023	CARDINAL
ijtc-1640	46	1	2021	CARDINAL
ijtc-1640	46	2	kutu & ohonba	ORG
ijtc-1640	46	3	2024	CARDINAL
ijtc-1640	47	1	kutu & ohonba	ORG
ijtc-1640	47	2	2024	CARDINAL
ijtc-1640	51	1	south african	NORP
ijtc-1640	51	2	kutu & ohonba	ORG
ijtc-1640	51	3	2024	CARDINAL
ijtc-1640	51	4	fdi	ORG
ijtc-1640	51	5	1	CARDINAL
ijtc-1640	51	6	nigeria	GPE
ijtc-1640	51	7	4	CARDINAL
ijtc-1640	51	8	ilomata international journal of tax & accounting	ORG
ijtc-1640	52	1	2	CARDINAL
ijtc-1640	53	1	3	CARDINAL
ijtc-1640	56	1	4	CARDINAL
ijtc-1640	61	1	chen et al.	PERSON
ijtc-1640	61	2	2022	CARDINAL
ijtc-1640	61	3	zaman et al.	PERSON
ijtc-1640	61	4	2021	CARDINAL
ijtc-1640	63	1	1	CARDINAL
ijtc-1640	63	2	that hundred percent	PERCENT
ijtc-1640	63	3	0.5	CARDINAL
ijtc-1640	63	4	fifty percent	PERCENT
ijtc-1640	64	1	0	CARDINAL
ijtc-1640	64	2	duru et al.	PERSON
ijtc-1640	64	3	2020	DATE
ijtc-1640	64	4	kutu & ohonba	ORG
ijtc-1640	64	5	2024	CARDINAL
ijtc-1640	64	6	osabuohien et al.	PERSON
ijtc-1640	64	7	2019	DATE
ijtc-1640	64	8	1986-2021	DATE
ijtc-1640	64	9	1	CARDINAL
ijtc-1640	64	10	1986	DATE
ijtc-1640	64	11	2021	CARDINAL
ijtc-1640	64	12	k f-statistic	PERSON
ijtc-1640	64	13	5.484899 4	QUANTITY
ijtc-1640	64	14	i0	GPE
ijtc-1640	64	15	10%	PERCENT
ijtc-1640	64	16	1.56 2.63	DATE
ijtc-1640	64	17	nigeria	GPE
ijtc-1640	64	18	5	CARDINAL
ijtc-1640	64	19	ilomata international journal of tax & accounting	ORG
ijtc-1640	64	20	5%	PERCENT
ijtc-1640	64	21	1.97 3.12 2.5%	PERCENT
ijtc-1640	64	22	2.36 3.38 1%	PERCENT
ijtc-1640	64	23	2.85	CARDINAL
ijtc-1640	64	24	2023	CARDINAL
ijtc-1640	64	25	1	CARDINAL
ijtc-1640	65	1	5.48	CARDINAL
ijtc-1640	65	2	1.97	CARDINAL
ijtc-1640	65	3	3.12	CARDINAL
ijtc-1640	67	1	1986-2021	DATE
ijtc-1640	67	2	2	CARDINAL
ijtc-1640	67	3	1986-2021	DATE
ijtc-1640	67	4	0.236867 0.148869	MONEY
ijtc-1640	67	5	0.417445	CARDINAL
ijtc-1640	67	6	1.16e-11	CARDINAL
ijtc-1640	67	7	0.014255	CARDINAL
ijtc-1640	67	8	0.007168	CARDINAL
ijtc-1640	67	9	0.6041	MONEY
ijtc-1640	67	10	0.031579	CARDINAL
ijtc-1640	68	1	2.390750	MONEY
ijtc-1640	68	2	0.0314 exr(-4	DATE
ijtc-1640	69	1	0.050869 0.011474	MONEY
ijtc-1640	69	2	0.3836	MONEY
ijtc-1640	69	3	0.053166	CARDINAL
ijtc-1640	69	4	0.2270	CARDINAL
ijtc-1640	69	5	0.064009	MONEY
ijtc-1640	69	6	0.3552	MONEY
ijtc-1640	69	7	fdi	ORG
ijtc-1640	69	8	0.2842	CARDINAL
ijtc-1640	69	9	8.20e-10	CARDINAL
ijtc-1640	69	10	4.29e-10	CARDINAL
ijtc-1640	70	1	4.88e-10	LANGUAGE
ijtc-1640	70	2	0.0119	CARDINAL
ijtc-1640	71	1	3.177301	CARDINAL
ijtc-1640	71	2	0.0759	CARDINAL
ijtc-1640	71	3	2023	CARDINAL
ijtc-1640	71	4	nigeria	GPE
ijtc-1640	71	5	2	CARDINAL
ijtc-1640	71	6	1%	PERCENT
ijtc-1640	71	7	1.4%	PERCENT
ijtc-1640	74	1	south africa	GPE
ijtc-1640	74	2	nigeria	GPE
ijtc-1640	74	3	2023	CARDINAL
ijtc-1640	74	4	2023	CARDINAL
ijtc-1640	74	5	2024	DATE
ijtc-1640	74	6	2023	CARDINAL
ijtc-1640	74	7	kutu & ohonba	ORG
ijtc-1640	74	8	2024	CARDINAL
ijtc-1640	75	1	qabhobho et al.	PERSON
ijtc-1640	75	2	2022	CARDINAL
ijtc-1640	75	3	south africa's	GPE
ijtc-1640	76	1	nigeria	GPE
ijtc-1640	76	2	6	CARDINAL
ijtc-1640	76	3	ilomata international journal of tax & accounting	ORG
ijtc-1640	77	1	nigerian	NORP
ijtc-1640	78	1	south africa's	GPE
ijtc-1640	79	1	1%	PERCENT
ijtc-1640	79	2	0.3%	PERCENT
ijtc-1640	80	1	nigeria	GPE
ijtc-1640	82	1	south africa	GPE
ijtc-1640	82	2	kutu & ohonba	ORG
ijtc-1640	82	3	2024	CARDINAL
ijtc-1640	84	1	9.6%	PERCENT
ijtc-1640	84	2	1%	PERCENT
ijtc-1640	84	3	fdi	ORG
ijtc-1640	84	4	kutu & ohonba	ORG
ijtc-1640	84	5	2024	CARDINAL
ijtc-1640	84	6	south africa	GPE
ijtc-1640	85	1	fdi	ORG
ijtc-1640	85	2	nigeria	GPE
ijtc-1640	88	1	0.06%	PERCENT
ijtc-1640	88	2	1%	PERCENT
ijtc-1640	89	1	four	CARDINAL
ijtc-1640	89	2	nigeria	GPE
ijtc-1640	90	1	4	CARDINAL
ijtc-1640	90	2	5	CARDINAL
ijtc-1640	91	1	1986-2021	DATE
ijtc-1640	91	2	3	CARDINAL
ijtc-1640	91	3	1986-2021	DATE
ijtc-1640	93	1	0.0070	CARDINAL
ijtc-1640	93	2	0.018000	MONEY
ijtc-1640	95	1	0.031579	CARDINAL
ijtc-1640	97	1	0.064009	CARDINAL
ijtc-1640	98	1	0.066931 -0.956155	MONEY
ijtc-1640	99	1	0.2842	CARDINAL
ijtc-1640	100	1	0.180000 -0.222071	MONEY
ijtc-1640	101	1	0.000000 0.000000 2.889176 0.0119	MONEY
ijtc-1640	101	2	0.194885	CARDINAL
ijtc-1640	101	3	0.0978	CARDINAL
ijtc-1640	101	4	2023	CARDINAL
ijtc-1640	101	5	nigeria	GPE
ijtc-1640	101	6	3	CARDINAL
ijtc-1640	102	1	1%	PERCENT
ijtc-1640	102	2	the present year	DATE
ijtc-1640	102	3	nigeria	GPE
ijtc-1640	102	4	7	CARDINAL
ijtc-1640	102	5	ilomata international journal of tax & accounting	ORG
ijtc-1640	103	1	0.3%	PERCENT
ijtc-1640	103	2	1%	PERCENT
ijtc-1640	104	1	2022	CARDINAL
ijtc-1640	104	2	kutu & ohonba	ORG
ijtc-1640	104	3	2024	CARDINAL
ijtc-1640	104	4	south africa	GPE
ijtc-1640	104	5	nigeria	GPE
ijtc-1640	105	1	udeagha & ngepah	ORG
ijtc-1640	105	2	2021	CARDINAL
ijtc-1640	107	1	this year	DATE
ijtc-1640	108	1	nigeria	GPE
ijtc-1640	109	1	1	CARDINAL
ijtc-1640	109	2	nigeria	GPE
ijtc-1640	110	1	2022	CARDINAL
ijtc-1640	110	2	kutu & ohonba	ORG
ijtc-1640	110	3	2024	DATE
ijtc-1640	110	4	south africa	GPE
ijtc-1640	111	1	1%	PERCENT
ijtc-1640	111	2	0.04%	PERCENT
ijtc-1640	112	1	the last year	DATE
ijtc-1640	112	2	two years	DATE
ijtc-1640	113	1	nigeria	GPE
ijtc-1640	114	1	1%	PERCENT
ijtc-1640	114	2	the current year	DATE
ijtc-1640	114	3	2	CARDINAL
ijtc-1640	114	4	0.06%	PERCENT
ijtc-1640	114	5	0.09%	PERCENT
ijtc-1640	114	6	0.06%	PERCENT
ijtc-1640	115	1	nigeria	GPE
ijtc-1640	116	1	nigerian	NORP
ijtc-1640	117	1	34%	PERCENT
ijtc-1640	117	2	0.09	CARDINAL
ijtc-1640	118	1	-20 -15	QUANTITY
ijtc-1640	120	1	18 20	CARDINAL
ijtc-1640	120	2	5%	PERCENT
ijtc-1640	120	3	3	CARDINAL
ijtc-1640	120	4	2023	CARDINAL
ijtc-1640	120	5	nigeria	GPE
ijtc-1640	120	6	8	CARDINAL
ijtc-1640	120	7	ilomata international journal of tax & accounting	ORG
ijtc-1640	121	1	1.2	CARDINAL
ijtc-1640	121	2	90	CARDINAL
ijtc-1640	121	3	18 20	CARDINAL
ijtc-1640	121	4	5%	PERCENT
ijtc-1640	121	5	4	CARDINAL
ijtc-1640	121	6	2024	CARDINAL
ijtc-1640	122	1	2	CARDINAL
ijtc-1640	122	2	3	CARDINAL
ijtc-1640	125	1	1986-2021	DATE
ijtc-1640	125	2	5	CARDINAL
ijtc-1640	125	3	1986-2021	DATE
ijtc-1640	125	4	0.124871	CARDINAL
ijtc-1640	126	1	0.7261	CARDINAL
ijtc-1640	126	2	0.131940	CARDINAL
ijtc-1640	127	1	chi-square(1	PERSON
ijtc-1640	127	2	0.7164	CARDINAL
ijtc-1640	127	3	1986-2021	DATE
ijtc-1640	127	4	6	CARDINAL
ijtc-1640	127	5	1986-2021	DATE
ijtc-1640	127	6	4.132147	CARDINAL
ijtc-1640	128	1	0.0260	CARDINAL
ijtc-1640	128	2	6.931860	CARDINAL
ijtc-1640	129	1	chi-square(2	PERSON
ijtc-1640	129	2	0.0312	CARDINAL
ijtc-1640	132	1	5%	PERCENT
ijtc-1640	136	1	5%	PERCENT
ijtc-1640	136	2	nigeria	GPE
ijtc-1640	136	3	9	CARDINAL
ijtc-1640	136	4	ilomata international journal of tax & accounting	ORG
ijtc-1640	138	1	nigeria	GPE
ijtc-1640	138	2	1986	DATE
ijtc-1640	138	3	2021	CARDINAL
ijtc-1640	139	1	first	ORDINAL
ijtc-1640	139	2	nigeria	GPE
ijtc-1640	141	1	second	ORDINAL
ijtc-1640	141	2	fdi	ORG
ijtc-1640	141	3	nigeria	GPE
ijtc-1640	153	1	adekunle	PERSON
ijtc-1640	153	2	a. o.	PERSON
ijtc-1640	153	3	f. v.	PERSON
ijtc-1640	153	4	gbadebo	ORG
ijtc-1640	153	5	a. d.	PERSON
ijtc-1640	153	6	j. o.	PERSON
ijtc-1640	153	7	2023	CARDINAL
ijtc-1640	154	1	south african	NORP
ijtc-1640	155	1	104687–104696	DATE
ijtc-1640	156	1	a. o.	PERSON
ijtc-1640	156	2	gbadebo	ORG
ijtc-1640	156	3	a. d.	PERSON
ijtc-1640	156	4	akande	GPE
ijtc-1640	156	5	j. o.	PERSON
ijtc-1640	156	6	h., & ndanusa	ORG
ijtc-1640	156	7	m. m.-n	PERSON
ijtc-1640	157	1	2023	CARDINAL
ijtc-1640	158	1	nigeria	GPE
ijtc-1640	159	1	asian	NORP
ijtc-1640	159	2	13(7	CARDINAL
ijtc-1640	159	3	515–532	CARDINAL
ijtc-1640	159	4	nigeria	GPE
ijtc-1640	159	5	10	CARDINAL
ijtc-1640	159	6	ilomata international journal of tax & accounting	ORG
ijtc-1640	159	7	s. a. o.	PERSON
ijtc-1640	159	8	2024	CARDINAL
ijtc-1640	160	1	nigeria	GPE
ijtc-1640	161	1	pakistan	GPE
ijtc-1640	161	2	22(2	CARDINAL
ijtc-1640	162	1	banday	DATE
ijtc-1640	162	2	murugan	GPE
ijtc-1640	162	3	s., & maryam	ORG
ijtc-1640	162	4	j.	PERSON
ijtc-1640	162	5	2021	CARDINAL
ijtc-1640	163	1	brics	GPE
ijtc-1640	164	1	13(2	CARDINAL
ijtc-1640	164	2	211–221	CARDINAL
ijtc-1640	165	1	bazán navarro	PERSON
ijtc-1640	165	2	c. e.	PERSON
ijtc-1640	165	3	álvarez-quiroz	PERSON
ijtc-1640	165	4	j., morocho ruiz	ORG
ijtc-1640	165	5	j. d.	PERSON
ijtc-1640	165	6	castillo alvarado	PERSON
ijtc-1640	165	7	j. f., & herrera silva	ORG
ijtc-1640	165	8	r.	PERSON
ijtc-1640	165	9	2024	CARDINAL
ijtc-1640	166	1	peru	GPE
ijtc-1640	166	2	1965–2022	CARDINAL
ijtc-1640	166	3	53, 101428	DATE
ijtc-1640	167	1	bekun	PERSON
ijtc-1640	167	2	f. v.	PERSON
ijtc-1640	167	3	adekunle	PERSON
ijtc-1640	167	4	a. o.	PERSON
ijtc-1640	167	5	gbadebo	ORG
ijtc-1640	167	6	a. d.	PERSON
ijtc-1640	167	7	alhassan, a.	PERSON
ijtc-1640	167	8	j. o., & yusoff	ORG
ijtc-1640	167	9	n. y. m.	PERSON
ijtc-1640	167	10	2023	CARDINAL
ijtc-1640	168	1	south africa	GPE
ijtc-1640	169	1	96301–96311	CARDINAL
ijtc-1640	170	1	chen, s., zhang, h., & wang	PERSON
ijtc-1640	170	2	s.	PERSON
ijtc-1640	170	3	2022	CARDINAL
ijtc-1640	171	1	china	GPE
ijtc-1640	172	1	179	CARDINAL
ijtc-1640	172	2	121608	DATE
ijtc-1640	173	1	duru	ORG
ijtc-1640	173	2	i. u.	PERSON
ijtc-1640	173	3	b. o.	PERSON
ijtc-1640	173	4	adikwu	GPE
ijtc-1640	173	5	f. o.	PERSON
ijtc-1640	173	6	f. c.	PERSON
ijtc-1640	173	7	2020	DATE
ijtc-1640	174	1	nigerian	NORP
ijtc-1640	175	1	asian	NORP
ijtc-1640	175	2	194–213	CARDINAL
ijtc-1640	176	1	ehigiamusoe	ORG
ijtc-1640	176	2	k. u.	PERSON
ijtc-1640	176	3	dogan	PERSON
ijtc-1640	176	4	e.	GPE
ijtc-1640	176	5	ramakrishnan	GPE
ijtc-1640	176	6	s., & binsaeed	ORG
ijtc-1640	176	7	r. h.	PERSON
ijtc-1640	176	8	2024	CARDINAL
ijtc-1640	178	1	371	CARDINAL
ijtc-1640	178	2	123229	DATE
ijtc-1640	179	1	j. .	PERSON
ijtc-1640	180	1	l., & makanamisa	ORG
ijtc-1640	180	2	m. p.	PERSON
ijtc-1640	180	3	2021	CARDINAL
ijtc-1640	181	1	covid-19	PRODUCT
ijtc-1640	181	2	south african	NORP
ijtc-1640	181	3	holt	PERSON
ijtc-1640	182	1	turkish	NORP
ijtc-1640	182	2	7(4	CARDINAL
ijtc-1640	182	3	193–213	CARDINAL
ijtc-1640	183	1	kutu	GPE
ijtc-1640	183	2	a. a.	PERSON
ijtc-1640	183	3	a.	PERSON
ijtc-1640	183	4	2024	CARDINAL
ijtc-1640	184	1	south africa	GPE
ijtc-1640	185	1	international journal of economics	ORG
ijtc-1640	185	2	14(6	DATE
ijtc-1640	185	3	55–63	CARDINAL
ijtc-1640	186	1	https://doi.org/10.32479/ijefi.16650 liu	PERSON
ijtc-1640	186	2	sadiq	PERSON
ijtc-1640	186	3	f., ali	PERSON
ijtc-1640	186	4	w., & kumail	ORG
ijtc-1640	186	5	2022	CARDINAL
ijtc-1640	187	1	pakistan	GPE
ijtc-1640	188	1	245, 123208	DATE
ijtc-1640	189	1	h.-j.	ORG
ijtc-1640	189	2	2024	CARDINAL
ijtc-1640	191	1	journal of international financial markets	ORG
ijtc-1640	191	2	93, 101985	DATE
ijtc-1640	192	1	nigeria	GPE
ijtc-1640	192	2	11	CARDINAL
ijtc-1640	192	3	ilomata international journal of tax & accounting	ORG
ijtc-1640	192	4	h. t.	PERSON
ijtc-1640	192	5	s. van	PERSON
ijtc-1640	192	6	dau	GPE
ijtc-1640	192	7	v.-h	PERSON
ijtc-1640	192	8	a. t. h.	PERSON
ijtc-1640	192	9	nguyen	PERSON
ijtc-1640	193	1	nguyen	PERSON
ijtc-1640	193	2	d. p.	PERSON
ijtc-1640	193	3	bui	ORG
ijtc-1640	193	4	h. m.	PERSON
ijtc-1640	193	5	2022	CARDINAL
ijtc-1640	194	1	vietnam	GPE
ijtc-1640	195	1	environmental technology & innovation	ORG
ijtc-1640	195	2	28	CARDINAL
ijtc-1640	195	3	102912	DATE
ijtc-1640	196	1	https://doi.org/10.1016/j.eti.2022.102912	ORG
ijtc-1640	196	2	b. m.	PERSON
ijtc-1640	196	3	osabuohien	PERSON
ijtc-1640	196	4	e. s.	PERSON
ijtc-1640	196	5	j. o.	PERSON
ijtc-1640	196	6	2021	CARDINAL
ijtc-1640	197	1	africa	LOC
ijtc-1640	197	2	ecowas	GPE
ijtc-1640	197	3	sadc	GPE
ijtc-1640	199	1	https://doi.org/10.1016/j.heliyon.2021.e06996	ORG
ijtc-1640	199	2	e. s.	PERSON
ijtc-1640	199	3	efobi	ORG
ijtc-1640	199	4	r.	NORP
ijtc-1640	199	5	odebiyi	PERSON
ijtc-1640	199	6	j. t.	PERSON
ijtc-1640	199	7	o. o., & salami	ORG
ijtc-1640	199	8	a. o.	PERSON
ijtc-1640	199	9	2019	CARDINAL
ijtc-1640	200	1	west africa	GPE
ijtc-1640	201	1	african	NORP
ijtc-1640	201	2	31(1	CARDINAL
ijtc-1640	201	3	1	CARDINAL
ijtc-1640	201	4	14	DATE
ijtc-1640	202	1	papadas	GPE
ijtc-1640	202	2	2024	CARDINAL
ijtc-1640	204	1	2–4, 100028	DATE
ijtc-1640	205	1	https://doi.org/10.1016/j.dsef.2024.100028 qabhobho	PERSON
ijtc-1640	205	2	t.	GPE
ijtc-1640	205	3	e. v. n., & doka	PERSON
ijtc-1640	205	4	i.	PERSON
ijtc-1640	205	5	2022	CARDINAL
ijtc-1640	206	1	south africa	GPE
ijtc-1640	207	1	latin american journal of trade	ORG
ijtc-1640	207	2	5(13	CARDINAL
ijtc-1640	207	3	59	CARDINAL
ijtc-1640	207	4	86	CARDINAL
ijtc-1640	207	5	tiwari	PERSON
ijtc-1640	207	6	a. k.	PERSON
ijtc-1640	207	7	s., & anwar	ORG
ijtc-1640	207	8	m. a.	PERSON
ijtc-1640	207	9	2022	CARDINAL
ijtc-1640	208	1	fdi	ORG
ijtc-1640	208	2	asian	NORP
ijtc-1640	209	1	334	CARDINAL
ijtc-1640	209	2	130244	DATE
ijtc-1640	210	1	m. c., & ngepah	PERSON
ijtc-1640	210	2	2021	CARDINAL
ijtc-1640	211	1	south africa	GPE
ijtc-1640	212	1	491–540	CARDINAL
ijtc-1640	213	1	wang	ORG
ijtc-1640	213	2	x.	GPE
ijtc-1640	213	3	lang	GPE
ijtc-1640	213	4	x.	GPE
ijtc-1640	213	5	deng	PERSON
ijtc-1640	213	6	j.	PERSON
ijtc-1640	213	7	xie	GPE
ijtc-1640	213	8	f., & yin, q.	ORG
ijtc-1640	213	9	2022	CARDINAL
ijtc-1640	214	1	tibet	GPE
ijtc-1640	215	1	416–417	CARDINAL
ijtc-1640	215	2	106642	DATE
ijtc-1640	216	1	https://doi.org/10.1016/j.lithos.2022.106642 yang	PERSON
ijtc-1640	216	2	x.	GPE
ijtc-1640	216	3	ramos-meza	PERSON
ijtc-1640	216	4	c. s.	PERSON
ijtc-1640	216	5	shabbir	GPE
ijtc-1640	216	6	m. s.	PERSON
ijtc-1640	216	7	ali	PERSON
ijtc-1640	216	8	s. a.	PERSON
ijtc-1640	216	9	2022	CARDINAL
ijtc-1640	218	1	44, 101003	DATE
ijtc-1640	219	1	https://doi.org/10.1016/j.esr.2022.101003 zaman	PERSON
ijtc-1640	219	2	m.	PERSON
ijtc-1640	219	3	c.	GPE
ijtc-1640	219	4	hussain	GPE
ijtc-1640	219	5	s. i.	PERSON
ijtc-1640	219	6	ullah, a., & qian	ORG
ijtc-1640	219	7	n.	PERSON
ijtc-1640	219	8	2021	CARDINAL
ijtc-1640	221	1	fdi	ORG
ijtc-1640	222	1	7(12	CARDINAL
ijtc-1640	224	1	zhi	GPE
ijtc-1640	224	2	k.	PERSON
ijtc-1640	224	3	pei	ORG
ijtc-1640	224	4	zhuang	PERSON
ijtc-1640	224	5	w., & chen	ORG
ijtc-1640	224	6	2023	CARDINAL
ijtc-1640	225	1	linear	ORG
ijtc-1640	225	2	nigeria	GPE
ijtc-1640	225	3	12	CARDINAL
ijtc-1640	225	4	ilomata international journal of tax & accounting	ORG
ijtc-1640	226	1	83	CARDINAL
ijtc-1640	226	2	103538	DATE