id	sid	eid	entity	type
asfbr-7	1	1	asian finance &	ORG
asfbr-7	2	1	2	CARDINAL
asfbr-7	2	2	1	CARDINAL
asfbr-7	2	3	2018	DATE
asfbr-7	2	4	2576-1161	CARDINAL
asfbr-7	2	5	e-issn 2576-1188	ORG
asfbr-7	2	6	islamic banking & finance	ORG
asfbr-7	2	7	7	CARDINAL
asfbr-7	2	8	nigeria	GPE
asfbr-7	2	9	abdulrahman	GPE
asfbr-7	2	10	1 1	CARDINAL
asfbr-7	2	11	bauchi state university, nigeria	ORG
asfbr-7	3	1	correspondence: department of accounting	ORG
asfbr-7	3	2	bauchi state university	ORG
asfbr-7	3	3	bauchi state	ORG
asfbr-7	3	4	nigeria	GPE
asfbr-7	5	1	january 17, 2018	DATE
asfbr-7	5	2	january 20, 2018	DATE
asfbr-7	5	3	january 25, 2018	DATE
asfbr-7	6	1	csr	ORG
asfbr-7	6	2	cfp	ORG
asfbr-7	6	3	nigeria	GPE
asfbr-7	7	1	csr	ORG
asfbr-7	8	1	csr	ORG
asfbr-7	8	2	cfp	ORG
asfbr-7	8	3	more than 50%	PERCENT
asfbr-7	8	4	two	CARDINAL
asfbr-7	8	5	csr	ORG
asfbr-7	8	6	cfp	ORG
asfbr-7	9	1	csr	ORG
asfbr-7	10	1	csr	ORG
asfbr-7	10	2	csr	ORG
asfbr-7	11	1	1	CARDINAL
asfbr-7	11	2	csr	ORG
asfbr-7	11	3	two	CARDINAL
asfbr-7	14	1	friedman	ORG
asfbr-7	14	2	1970	DATE
asfbr-7	14	3	only one	CARDINAL
asfbr-7	15	1	csr	ORG
asfbr-7	16	1	abdulrahman	GPE
asfbr-7	16	2	2014	DATE
asfbr-7	17	1	csr	ORG
asfbr-7	17	2	cfp	ORG
asfbr-7	17	3	csr	ORG
asfbr-7	17	4	cfp	ORG
asfbr-7	17	5	csr	ORG
asfbr-7	17	6	cfp	ORG
asfbr-7	18	1	csr	ORG
asfbr-7	18	2	cfp	ORG
asfbr-7	21	1	asian finance &	ORG
asfbr-7	22	1	2	CARDINAL
asfbr-7	22	2	1	CARDINAL
asfbr-7	22	3	2018 8 2	DATE
asfbr-7	22	4	csr	ORG
asfbr-7	22	5	three	CARDINAL
asfbr-7	22	6	csr	ORG
asfbr-7	22	7	concord	ORG
asfbr-7	24	1	csr	ORG
asfbr-7	24	2	csr	ORG
asfbr-7	24	3	three	CARDINAL
asfbr-7	24	4	2009	DATE
asfbr-7	24	5	3bl	ORDINAL
asfbr-7	24	6	2007	DATE
asfbr-7	25	1	1997	DATE
asfbr-7	25	2	csr	ORG
asfbr-7	26	1	kurtz	PERSON
asfbr-7	26	2	2006	DATE
asfbr-7	26	3	csr	ORG
asfbr-7	27	1	jones	PERSON
asfbr-7	27	2	george (	PERSON
asfbr-7	27	3	2003	DATE
asfbr-7	27	4	csr	ORG
asfbr-7	28	1	2002	DATE
asfbr-7	28	2	csr	ORG
asfbr-7	29	1	holme	PERSON
asfbr-7	29	2	watts	GPE
asfbr-7	29	3	2002	DATE
asfbr-7	29	4	csr	ORG
asfbr-7	31	1	carroll	PERSON
asfbr-7	31	2	2003	DATE
asfbr-7	32	1	baker	PERSON
asfbr-7	32	2	2012	DATE
asfbr-7	32	3	csr	ORG
asfbr-7	33	1	carroll	ORG
asfbr-7	33	2	1979	DATE
asfbr-7	33	3	csr	ORG
asfbr-7	34	1	csr	ORG
asfbr-7	34	2	2011	DATE
asfbr-7	35	1	csr	ORG
asfbr-7	36	1	csr	ORG
asfbr-7	36	2	cfp	ORG
asfbr-7	37	1	two	CARDINAL
asfbr-7	38	1	csr	ORG
asfbr-7	38	2	griffin	PERSON
asfbr-7	38	3	mahon	PERSON
asfbr-7	38	4	1997	DATE
asfbr-7	38	5	cfp	PERSON
asfbr-7	39	1	csp	ORG
asfbr-7	39	2	alexander	PERSON
asfbr-7	39	3	1978	DATE
asfbr-7	39	4	aupperle	PERSON
asfbr-7	39	5	carroll	PERSON
asfbr-7	39	6	hatfield	PERSON
asfbr-7	39	7	1985	DATE
asfbr-7	39	8	1985	DATE
asfbr-7	40	1	2004	DATE
asfbr-7	40	2	uwalomwa &	ORG
asfbr-7	40	3	2012	DATE
asfbr-7	40	4	gunu 2008	FAC
asfbr-7	40	5	uadiale & fagbemi 2011	ORG
asfbr-7	40	6	david 2012	PERSON
asfbr-7	40	7	bowman	PERSON
asfbr-7	40	8	1975	DATE
asfbr-7	40	9	preston	GPE
asfbr-7	40	10	1997	DATE
asfbr-7	40	11	anderson	PERSON
asfbr-7	40	12	1980	DATE
asfbr-7	41	1	waddock	PERSON
asfbr-7	41	2	1997	DATE
asfbr-7	42	1	aupperle	PERSON
asfbr-7	42	2	carroll & hatfield 1985	ORG
asfbr-7	42	3	friedman 1970	ORG
asfbr-7	42	4	adeboye &	ORG
asfbr-7	42	5	2012	DATE
asfbr-7	42	6	igbal ahmad & nadeem 2012	ORG
asfbr-7	42	7	marcia	PERSON
asfbr-7	42	8	otgontsetseg & hassan 2013	ORG
asfbr-7	42	9	freedman	ORG
asfbr-7	42	10	jaggi	PERSON
asfbr-7	42	11	1986	DATE
asfbr-7	43	1	macwilliams & siegel 2000	ORG
asfbr-7	43	2	oluwatoyosi &	ORG
asfbr-7	43	3	2012	DATE
asfbr-7	43	4	csr	ORG
asfbr-7	44	1	csr	ORG
asfbr-7	44	2	two	CARDINAL
asfbr-7	44	3	1985	DATE
asfbr-7	46	1	csr	ORG
asfbr-7	46	2	cfp	ORG
asfbr-7	46	3	asian finance &	ORG
asfbr-7	47	1	2	CARDINAL
asfbr-7	47	2	1	CARDINAL
asfbr-7	47	3	2018 9	DATE
asfbr-7	47	4	1	CARDINAL
asfbr-7	47	5	nigeria	GPE
asfbr-7	47	6	1	CARDINAL
asfbr-7	47	7	2007	DATE
asfbr-7	47	8	nigeria cross sectional	ORG
asfbr-7	47	9	2 gunu	QUANTITY
asfbr-7	47	10	2008) 2002-2006	DATE
asfbr-7	47	11	3	CARDINAL
asfbr-7	47	12	olanrewaju & muyideen	ORG
asfbr-7	47	13	2012) 2001	DATE
asfbr-7	47	14	2010	DATE
asfbr-7	47	15	csr	ORG
asfbr-7	47	16	nigeria	GPE
asfbr-7	47	17	4 bello	PERCENT
asfbr-7	47	18	2012) 2002 2006	DATE
asfbr-7	47	19	epp	ORG
asfbr-7	47	20	health & safety	ORG
asfbr-7	47	21	5	CARDINAL
asfbr-7	47	22	2009) 2001 2006	DATE
asfbr-7	47	23	tobin	ORG
asfbr-7	47	24	6	CARDINAL
asfbr-7	47	25	uwuigbe & egbide	ORG
asfbr-7	47	26	2012) 2008	DATE
asfbr-7	47	27	csr	ORG
asfbr-7	47	28	nigeria cross sectional	ORG
asfbr-7	47	29	iqbal	PERSON
asfbr-7	47	30	ahmad	PERSON
asfbr-7	47	31	basheer & nadeem	ORG
asfbr-7	47	32	2012	DATE
asfbr-7	47	33	2010-2011	DATE
asfbr-7	47	34	roe	PRODUCT
asfbr-7	47	35	pakistan	GPE
asfbr-7	47	36	8 david	QUANTITY
asfbr-7	47	37	2012) 2011	DATE
asfbr-7	47	38	nigeria cross sectional	ORG
asfbr-7	47	39	9	CARDINAL
asfbr-7	47	40	2007	DATE
asfbr-7	47	41	2002-2006	DATE
asfbr-7	47	42	nigeria	GPE
asfbr-7	47	43	10	CARDINAL
asfbr-7	47	44	fagbemi	PERSON
asfbr-7	47	45	2012	DATE
asfbr-7	47	46	2012	DATE
asfbr-7	47	47	roe & roa	ORG
asfbr-7	47	48	nigeria cross sectional	ORG
asfbr-7	47	49	11	CARDINAL
asfbr-7	47	50	2004) 1996-2000	DATE
asfbr-7	47	51	kld	ORG
asfbr-7	47	52	domini 400	ORG
asfbr-7	47	53	roe & ros	ORG
asfbr-7	47	54	california	GPE
asfbr-7	47	55	12	CARDINAL
asfbr-7	47	56	meijer & schuyt	ORG
asfbr-7	47	57	2005	DATE
asfbr-7	47	58	2005	DATE
asfbr-7	47	59	dutch	NORP
asfbr-7	47	60	13	CARDINAL
asfbr-7	47	61	brown & hackett	ORG
asfbr-7	47	62	2006) 2005	DATE
asfbr-7	47	63	ros & roe	ORG
asfbr-7	48	1	14	CARDINAL
asfbr-7	48	2	2007	DATE
asfbr-7	48	3	15 fiori	QUANTITY
asfbr-7	48	4	2007	DATE
asfbr-7	48	5	2002-2007	DATE
asfbr-7	48	6	csr	ORG
asfbr-7	48	7	italian	NORP
asfbr-7	48	8	asian finance &	ORG
asfbr-7	49	1	2	CARDINAL
asfbr-7	49	2	1	CARDINAL
asfbr-7	49	3	2018	DATE
asfbr-7	49	4	16	CARDINAL
asfbr-7	49	5	2007	DATE
asfbr-7	49	6	africa	LOC
asfbr-7	49	7	17	CARDINAL
asfbr-7	49	8	ali et al	PERSON
asfbr-7	49	9	2010) 2010	DATE
asfbr-7	49	10	pakistan	GPE
asfbr-7	49	11	18	CARDINAL
asfbr-7	49	12	tamayo	PERSON
asfbr-7	49	13	2012	DATE
asfbr-7	49	14	2010	DATE
asfbr-7	49	15	csr	ORG
asfbr-7	49	16	nigeria cross sectional	ORG
asfbr-7	49	17	19	CARDINAL
asfbr-7	49	18	2012	DATE
asfbr-7	49	19	2500	CARDINAL
asfbr-7	49	20	20	CARDINAL
asfbr-7	49	21	2011) 1993	DATE
asfbr-7	50	1	social responsibility development corporate efficiency	ORG
asfbr-7	50	2	croatian	NORP
asfbr-7	50	3	21	CARDINAL
asfbr-7	50	4	2009	DATE
asfbr-7	50	5	19912007	DATE
asfbr-7	50	6	kld	ORG
asfbr-7	50	7	22	CARDINAL
asfbr-7	50	8	2012) 2006-2010	DATE
asfbr-7	50	9	indonesia	GPE
asfbr-7	50	10	23	CARDINAL
asfbr-7	50	11	lin	PERSON
asfbr-7	50	12	chang	PERSON
asfbr-7	50	13	2010	DATE
asfbr-7	51	1	1.csp	CARDINAL
asfbr-7	51	2	size & r&d	ORG
asfbr-7	51	3	2.csp	CARDINAL
asfbr-7	51	4	taiwan	GPE
asfbr-7	51	5	24	CARDINAL
asfbr-7	51	6	kwok	PERSON
asfbr-7	51	7	mishra	PERSON
asfbr-7	51	8	2012	DATE
asfbr-7	51	9	25	CARDINAL
asfbr-7	51	10	2012) 2005	DATE
asfbr-7	51	11	2009	DATE
asfbr-7	51	12	csr	ORG
asfbr-7	51	13	portuguese	NORP
asfbr-7	51	14	26	CARDINAL
asfbr-7	51	15	janet	PERSON
asfbr-7	51	16	2012	DATE
asfbr-7	51	17	2007-2010	DATE
asfbr-7	51	18	indonesia	GPE
asfbr-7	51	19	27	CARDINAL
asfbr-7	51	20	2011	DATE
asfbr-7	51	21	28	CARDINAL
asfbr-7	51	22	2011	DATE
asfbr-7	51	23	thirty-eight	CARDINAL
asfbr-7	51	24	38	CARDINAL
asfbr-7	51	25	japan	GPE
asfbr-7	51	26	us	GPE
asfbr-7	51	27	uk	GPE
asfbr-7	51	28	29	CARDINAL
asfbr-7	51	29	siegel	PERSON
asfbr-7	51	30	2001) 1991-1996	DATE
asfbr-7	51	31	domini 400	ORG
asfbr-7	51	32	400	CARDINAL
asfbr-7	51	33	u.s	GPE
asfbr-7	51	34	30 simpson	PERSON
asfbr-7	51	35	2002	DATE
asfbr-7	51	36	31	CARDINAL
asfbr-7	51	37	mahoney	PERSON
asfbr-7	51	38	roberts	PERSON
asfbr-7	51	39	2007	DATE
asfbr-7	51	40	four years	DATE
asfbr-7	51	41	canada	GPE
asfbr-7	51	42	32	CARDINAL
asfbr-7	51	43	2002	DATE
asfbr-7	51	44	indonesia	GPE
asfbr-7	51	45	33	CARDINAL
asfbr-7	51	46	abdulrahman	PERSON
asfbr-7	51	47	2014a) 2006-2011	DATE
asfbr-7	51	48	ems	ORG
asfbr-7	51	49	nigeria	GPE
asfbr-7	51	50	34	CARDINAL
asfbr-7	51	51	abdulrahman	PERSON
asfbr-7	51	52	2013) 2006-2010	DATE
asfbr-7	51	53	nigeria	GPE
asfbr-7	51	54	asian finance &	ORG
asfbr-7	52	1	2	CARDINAL
asfbr-7	52	2	1	CARDINAL
asfbr-7	52	3	2018 11	DATE
asfbr-7	52	4	2	CARDINAL
asfbr-7	52	5	csr	ORG
asfbr-7	52	6	two	CARDINAL
asfbr-7	54	1	two	CARDINAL
asfbr-7	58	1	2011	DATE
asfbr-7	59	1	four	CARDINAL
asfbr-7	61	1	1996	DATE
asfbr-7	61	2	47	CARDINAL
asfbr-7	65	1	1963	DATE
asfbr-7	65	2	the stanford research institute	ORG
asfbr-7	67	1	r. edward freeman	PERSON
asfbr-7	68	1	csr	ORG
asfbr-7	69	1	hawke	PERSON
asfbr-7	69	2	2009	DATE
asfbr-7	71	1	35 abdulrahman	QUANTITY
asfbr-7	71	2	2014b) 2006-2011	DATE
asfbr-7	71	3	nigeria	GPE
asfbr-7	71	4	36	CARDINAL
asfbr-7	71	5	abdulrahman	ORG
asfbr-7	71	6	2014c) 2006-2011	DATE
asfbr-7	71	7	ems	ORG
asfbr-7	71	8	nigeria	GPE
asfbr-7	71	9	s) year	DATE
asfbr-7	71	10	csr	ORG
asfbr-7	71	11	1	CARDINAL
asfbr-7	71	12	cochran & wood	ORG
asfbr-7	71	13	1984	DATE
asfbr-7	71	14	2	CARDINAL
asfbr-7	71	15	carrol, & hatfield	ORG
asfbr-7	71	16	1985	DATE
asfbr-7	71	17	carroll	ORG
asfbr-7	71	18	1979	DATE
asfbr-7	71	19	3	CARDINAL
asfbr-7	71	20	1990	DATE
asfbr-7	71	21	4 mcwilliams &	ORG
asfbr-7	71	22	2000	CARDINAL
asfbr-7	71	23	kld	ORG
asfbr-7	71	24	5	CARDINAL
asfbr-7	71	25	schmidt, &	ORG
asfbr-7	71	26	2003	DATE
asfbr-7	71	27	kld	ORG
asfbr-7	71	28	roe	PRODUCT
asfbr-7	71	29	asian finance &	ORG
asfbr-7	72	1	2	CARDINAL
asfbr-7	72	2	1	CARDINAL
asfbr-7	72	3	2018 12	DATE
asfbr-7	76	1	csr	ORG
asfbr-7	76	2	two	CARDINAL
asfbr-7	77	1	bolanle et al	PERSON
asfbr-7	77	2	2012	DATE
asfbr-7	77	3	csr	ORG
asfbr-7	78	1	csr	ORG
asfbr-7	78	2	•	CARDINAL
asfbr-7	78	3	asian finance &	ORG
asfbr-7	79	1	2	CARDINAL
asfbr-7	79	2	1	CARDINAL
asfbr-7	79	3	2018 13	DATE
asfbr-7	80	1	3	CARDINAL
asfbr-7	81	1	100%	PERCENT
asfbr-7	81	2	3	CARDINAL
asfbr-7	81	3	100	CARDINAL
asfbr-7	81	4	4.findings	CARDINAL
asfbr-7	81	5	4	CARDINAL
asfbr-7	81	6	s/n	PRODUCT
asfbr-7	81	7	1	CARDINAL
asfbr-7	81	8	38 56.72%	PERCENT
asfbr-7	81	9	2	CARDINAL
asfbr-7	81	10	11 16.42%	PERCENT
asfbr-7	81	11	3	CARDINAL
asfbr-7	81	12	6 8.96%	PERCENT
asfbr-7	81	13	4	CARDINAL
asfbr-7	81	14	3 4.48%	PERCENT
asfbr-7	81	15	5	CARDINAL
asfbr-7	81	16	9 13.42%	PERCENT
asfbr-7	81	17	6	CARDINAL
asfbr-7	81	18	67 100%	PERCENT
asfbr-7	81	19	4	CARDINAL
asfbr-7	82	1	67	CARDINAL
asfbr-7	82	2	csr	ORG
asfbr-7	82	3	cfp	ORG
asfbr-7	82	4	38	CARDINAL
asfbr-7	82	5	csr	ORG
asfbr-7	82	6	cfp	ORG
asfbr-7	82	7	56%	PERCENT
asfbr-7	83	1	11	CARDINAL
asfbr-7	83	2	16.42%	PERCENT
asfbr-7	83	3	csr	ORG
asfbr-7	83	4	cfp	ORG
asfbr-7	83	5	6	CARDINAL
asfbr-7	83	6	67	CARDINAL
asfbr-7	83	7	csr	ORG
asfbr-7	83	8	cfp	ORG
asfbr-7	83	9	8.96%	PERCENT
asfbr-7	84	1	3	CARDINAL
asfbr-7	84	2	csr	ORG
asfbr-7	84	3	cfp	ORG
asfbr-7	84	4	4.48%	PERCENT
asfbr-7	85	1	13.42%	PERCENT
asfbr-7	85	2	9	CARDINAL
asfbr-7	86	1	1	CARDINAL
asfbr-7	86	2	38 67	CARDINAL
asfbr-7	86	3	100%	PERCENT
asfbr-7	86	4	56.72%	PERCENT
asfbr-7	86	5	2	CARDINAL
asfbr-7	86	6	11 67	CARDINAL
asfbr-7	86	7	100%	PERCENT
asfbr-7	86	8	16.42%	PERCENT
asfbr-7	86	9	3	CARDINAL
asfbr-7	86	10	6 67	CARDINAL
asfbr-7	86	11	100%	PERCENT
asfbr-7	86	12	8.96%	PERCENT
asfbr-7	87	1	3 67	CARDINAL
asfbr-7	87	2	100%	PERCENT
asfbr-7	87	3	4.48%	PERCENT
asfbr-7	87	4	9 67	CARDINAL
asfbr-7	87	5	100%	PERCENT
asfbr-7	87	6	13.42%	PERCENT
asfbr-7	87	7	asian finance &	ORG
asfbr-7	88	1	2	CARDINAL
asfbr-7	88	2	1	CARDINAL
asfbr-7	88	3	2018 14	DATE
asfbr-7	88	4	2017	DATE
asfbr-7	90	1	67	CARDINAL
asfbr-7	90	2	0% to 70%	PERCENT
asfbr-7	90	3	9	CARDINAL
asfbr-7	90	4	0% to 10%	PERCENT
asfbr-7	90	5	3	CARDINAL
asfbr-7	90	6	0% to 5%	PERCENT
asfbr-7	91	1	6	CARDINAL
asfbr-7	91	2	0% to 9%	PERCENT
asfbr-7	91	3	11	CARDINAL
asfbr-7	91	4	0% to 20%	PERCENT
asfbr-7	91	5	38	CARDINAL
asfbr-7	91	6	0% to 40%	PERCENT
asfbr-7	92	1	2017	DATE
asfbr-7	94	1	67	CARDINAL
asfbr-7	94	2	csr	ORG
asfbr-7	94	3	cfp	ORG
asfbr-7	94	4	38	CARDINAL
asfbr-7	94	5	csr	ORG
asfbr-7	94	6	cfp	ORG
asfbr-7	94	7	57%	PERCENT
asfbr-7	94	8	zero	CARDINAL
asfbr-7	95	1	11	CARDINAL
asfbr-7	95	2	16%	PERCENT
asfbr-7	95	3	zero	CARDINAL
asfbr-7	95	4	csr	ORG
asfbr-7	95	5	cfp	ORG
asfbr-7	95	6	6	CARDINAL
asfbr-7	95	7	67	CARDINAL
asfbr-7	95	8	csr	ORG
asfbr-7	95	9	cfp	ORG
asfbr-7	95	10	9%	PERCENT
asfbr-7	95	11	zero	CARDINAL
asfbr-7	96	1	3	CARDINAL
asfbr-7	96	2	csr	ORG
asfbr-7	96	3	cfp	ORG
asfbr-7	96	4	5%	PERCENT
asfbr-7	96	5	zero	CARDINAL
asfbr-7	97	1	13%	PERCENT
asfbr-7	97	2	zero	CARDINAL
asfbr-7	97	3	9	CARDINAL
asfbr-7	98	1	4.conclusion	CARDINAL
asfbr-7	98	2	csr	ORG
asfbr-7	98	3	cfp	ORG
asfbr-7	98	4	nigeria	GPE
asfbr-7	99	1	two	CARDINAL
asfbr-7	100	1	1996	DATE
asfbr-7	100	2	21	CARDINAL
asfbr-7	100	3	margolis	PERSON
asfbr-7	100	4	walsh	PERSON
asfbr-7	100	5	2003	DATE
asfbr-7	100	6	122	CARDINAL
asfbr-7	100	7	csr	ORG
asfbr-7	100	8	cfp	PERSON
asfbr-7	100	9	the period 1971 – 2001	DATE
asfbr-7	101	1	schmidt	PERSON
asfbr-7	101	2	2003	DATE
asfbr-7	101	3	52	CARDINAL
asfbr-7	101	4	csr	ORG
asfbr-7	102	1	csr	ORG
asfbr-7	102	2	cfp	ORG
asfbr-7	103	1	csr	ORG
asfbr-7	103	2	abdulrahman	GPE
asfbr-7	103	3	s.	PERSON
asfbr-7	103	4	2013	DATE
asfbr-7	103	5	nigeria	GPE
asfbr-7	106	1	4(10):722-732	TIME
asfbr-7	106	2	38 11 6 3 9 67	TIME
asfbr-7	106	3	80 100	CARDINAL
asfbr-7	106	4	57%	PERCENT
asfbr-7	106	5	16%	PERCENT
asfbr-7	106	6	9%	PERCENT
asfbr-7	106	7	5%	PERCENT
asfbr-7	106	8	13%	PERCENT
asfbr-7	106	9	asian finance &	ORG
asfbr-7	107	1	2	CARDINAL
asfbr-7	107	2	1	CARDINAL
asfbr-7	107	3	2018	DATE
asfbr-7	107	4	abdulrahman	GPE
asfbr-7	107	5	s.	PERSON
asfbr-7	107	6	2014a	DATE
asfbr-7	107	7	nigeria	GPE
asfbr-7	108	1	journal of business administration	ORG
asfbr-7	108	2	3	CARDINAL
asfbr-7	110	1	012-021	CARDINAL
asfbr-7	110	2	2014	DATE
asfbr-7	110	3	2315-8727	ORG
asfbr-7	110	4	21	CARDINAL
asfbr-7	110	5	s.	PERSON
asfbr-7	110	6	2014b	DATE
asfbr-7	110	7	csr	ORG
asfbr-7	110	8	nigeria	GPE
asfbr-7	111	1	www.iiste.org vol.1	ORG
asfbr-7	111	2	n0.2	ORG
asfbr-7	111	3	october 2014	DATE
asfbr-7	111	4	69	CARDINAL
asfbr-7	111	5	s.	PERSON
asfbr-7	111	6	2014c	DATE
asfbr-7	111	7	csr	ORG
asfbr-7	111	8	nigeria	GPE
asfbr-7	112	1	m. sc	PERSON
asfbr-7	113	1	institute of administration	ORG
asfbr-7	113	2	ahmadu bello university	ORG
asfbr-7	113	3	zaria	PERSON
asfbr-7	113	4	kaduna state	GPE
asfbr-7	113	5	nigeria	GPE
asfbr-7	114	1	oluwatoyosi	ORG
asfbr-7	114	2	o.t. & elizabeth	ORG
asfbr-7	114	3	o.m.	GPE
asfbr-7	114	4	2012	DATE
asfbr-7	114	5	nigeria prime journal of business administration	ORG
asfbr-7	114	6	2251-1261	CARDINAL
asfbr-7	116	1	2(11	CARDINAL
asfbr-7	118	1	758-769	CARDINAL
asfbr-7	118	2	november 13th, 2012	DATE
asfbr-7	119	1	s. c., fernandes	PERSON
asfbr-7	119	2	& monte	ORG
asfbr-7	119	3	a. p.	PERSON
asfbr-7	119	4	2012	DATE
asfbr-7	119	5	portuguese	NORP
asfbr-7	119	6	66	CARDINAL
asfbr-7	119	7	g. j.	PERSON
asfbr-7	119	8	r. a. buchholz	PERSON
asfbr-7	119	9	1978	DATE
asfbr-7	119	10	academy of management journal	ORG
asfbr-7	119	11	21(3	CARDINAL
asfbr-7	119	12	479	CARDINAL
asfbr-7	119	13	ali	PERSON
asfbr-7	119	14	i. rehman	PERSON
asfbr-7	119	15	k.u.	GPE
asfbr-7	119	16	yilmaz	GPE
asfbr-7	119	17	a.k.	GPE
asfbr-7	119	18	nazir	PERSON
asfbr-7	119	19	s.	PERSON
asfbr-7	119	20	ali	PERSON
asfbr-7	119	21	j. f.	PERSON
asfbr-7	119	22	2010	DATE
asfbr-7	120	1	pakistan	GPE
asfbr-7	120	2	african	NORP
asfbr-7	120	3	4(4	CARDINAL
asfbr-7	121	1	475-485 anderson	QUANTITY
asfbr-7	121	2	j.c.	GPE
asfbr-7	121	3	a.w.	GPE
asfbr-7	121	4	1980	DATE
asfbr-7	121	5	20	CARDINAL
asfbr-7	121	6	c. m.	PERSON
asfbr-7	121	7	2009	DATE
asfbr-7	122	1	2009	DATE
asfbr-7	122	2	school of economics	ORG
asfbr-7	122	3	gothenburg	GPE
asfbr-7	122	4	sweden	GPE
asfbr-7	123	1	j. j.	PERSON
asfbr-7	123	2	2007	DATE
asfbr-7	123	3	1	CARDINAL
asfbr-7	123	4	2	CARDINAL
asfbr-7	123	5	k. e.	PERSON
asfbr-7	123	6	a. b. carroll	PERSON
asfbr-7	123	7	j. d. hatfield	PERSON
asfbr-7	123	8	1985	DATE
asfbr-7	123	9	baker	PERSON
asfbr-7	123	10	m. (	PERSON
asfbr-7	123	11	2004	DATE
asfbr-7	123	12	first	ORDINAL
asfbr-7	124	1	bowman	PERSON
asfbr-7	124	2	e. h.	PERSON
asfbr-7	124	3	m. haire	PERSON
asfbr-7	125	1	1975	DATE
asfbr-7	125	2	m.	PERSON
asfbr-7	125	3	r.	NORP
asfbr-7	125	4	hackett	PERSON
asfbr-7	125	5	2007	DATE
asfbr-7	126	1	australian	NORP
asfbr-7	127	1	47	CARDINAL
asfbr-7	127	2	carroll, a.	ORG
asfbr-7	127	3	a.	PERSON
asfbr-7	127	4	2003	DATE
asfbr-7	127	5	5th	ORDINAL
asfbr-7	128	1	cincinnati	GPE
asfbr-7	128	2	ohio south western college publishing australia	ORG
asfbr-7	128	3	carroll	ORG
asfbr-7	128	4	a.b.	GPE
asfbr-7	128	5	1979	DATE
asfbr-7	128	6	three	CARDINAL
asfbr-7	128	7	academy of management review	ORG
asfbr-7	128	8	1979	DATE
asfbr-7	128	9	4	CARDINAL
asfbr-7	128	10	4	CARDINAL
asfbr-7	128	11	500	CARDINAL
asfbr-7	128	12	cochran	ORG
asfbr-7	128	13	p. l.	PERSON
asfbr-7	128	14	1984	DATE
asfbr-7	128	15	academy of management journal	ORG
asfbr-7	128	16	27(1	CARDINAL
asfbr-7	128	17	42-56	CARDINAL
asfbr-7	128	18	k. i.	PERSON
asfbr-7	128	19	m.l muhammad	PERSON
asfbr-7	128	20	2011	DATE
asfbr-7	128	21	csr	ORG
asfbr-7	129	1	the department of accounting	ORG
asfbr-7	129	2	kabiru isah	PERSON
asfbr-7	129	3	bashir tijjani	PERSON
asfbr-7	129	4	adamu joji publishers	ORG
asfbr-7	129	5	kano nigeria david	ORG
asfbr-7	129	6	2012	DATE
asfbr-7	129	7	nigerian	NORP
asfbr-7	130	1	university journal of marketing and business	ORG
asfbr-7	130	2	1(1	CARDINAL
asfbr-7	131	1	017-043	CARDINAL
asfbr-7	131	2	2012	DATE
asfbr-7	131	3	www.universalresearchjournals.org/ujmbr el ghoul	PERSON
asfbr-7	131	4	s. guedhami	PERSON
asfbr-7	131	5	o. kwok c. c. y.	PERSON
asfbr-7	131	6	mishra	PERSON
asfbr-7	131	7	d.	PERSON
asfbr-7	131	8	2012	DATE
asfbr-7	132	1	journal of economics	ORG
asfbr-7	132	2	2222-1700	CARDINAL
asfbr-7	132	3	issn 2222-2855	PERSON
asfbr-7	132	4	no.4	GPE
asfbr-7	132	5	2012	DATE
asfbr-7	132	6	g. donato	PERSON
asfbr-7	132	7	izzo	PERSON
asfbr-7	132	8	m. f.	PERSON
asfbr-7	132	9	2007	DATE
asfbr-7	132	10	italian	NORP
asfbr-7	132	11	15 december 2011	DATE
asfbr-7	132	12	c. j. & m. shanley	ORG
asfbr-7	132	13	1990	DATE
asfbr-7	133	1	academy of management journal	ORG
asfbr-7	133	2	33	CARDINAL
asfbr-7	133	3	233	CARDINAL
asfbr-7	133	4	asian finance &	ORG
asfbr-7	134	1	2	CARDINAL
asfbr-7	134	2	1	CARDINAL
asfbr-7	134	3	2018 16	DATE
asfbr-7	134	4	freedman	ORG
asfbr-7	134	5	m. and jaggi	PERSON
asfbr-7	134	6	1986	DATE
asfbr-7	134	7	annual	DATE
asfbr-7	135	1	1	CARDINAL
asfbr-7	136	1	friedman	ORG
asfbr-7	136	2	m.	PERSON
asfbr-7	136	3	1970	DATE
asfbr-7	136	4	the new york times	ORG
asfbr-7	136	5	sept. 13, 1970	DATE
asfbr-7	136	6	33	CARDINAL
asfbr-7	137	1	122	CARDINAL
asfbr-7	138	1	j.	PERSON
asfbr-7	138	2	1997	DATE
asfbr-7	139	1	36	DATE
asfbr-7	140	1	221	CARDINAL
asfbr-7	140	2	249	CARDINAL
asfbr-7	140	3	r.	NORP
asfbr-7	140	4	owen	PERSON
asfbr-7	140	5	d., & adams	ORG
asfbr-7	140	6	c. a.	PERSON
asfbr-7	140	7	1996	DATE
asfbr-7	140	8	prentice-hall	ORG
asfbr-7	140	9	london griffin	PERSON
asfbr-7	140	10	j.j.	GPE
asfbr-7	140	11	manhon, j.f (1997	ORG
asfbr-7	140	12	twenty-five years	DATE
asfbr-7	142	1	36	CARDINAL
asfbr-7	142	2	gunu	PERSON
asfbr-7	142	3	2008	DATE
asfbr-7	142	4	zenith bank plc	ORG
asfbr-7	142	5	faculty of management sciences usman danfodiyo university	ORG
asfbr-7	142	6	sokoto issn 2141-1670	PERSON
asfbr-7	143	1	2 november, 2008	DATE
asfbr-7	143	2	2002	DATE
asfbr-7	144	1	world business council	ORG
asfbr-7	145	1	1-31	CARDINAL
asfbr-7	145	2	http://books.google.com.ng/books iqbal	PERSON
asfbr-7	145	3	n. ahmad	PERSON
asfbr-7	145	4	n.a. basheer	GPE
asfbr-7	145	5	m. nadeem	PERSON
asfbr-7	145	6	2012	DATE
asfbr-7	145	7	pakistan	GPE
asfbr-7	145	8	www.macrothink.org/ijld international journal of learning & development issn	ORG
asfbr-7	145	9	21644063 2012	DATE
asfbr-7	145	10	2	CARDINAL
asfbr-7	145	11	6	CARDINAL
asfbr-7	145	12	g.r.	GPE
asfbr-7	145	13	george, j.m.	PERSON
asfbr-7	145	14	2003	DATE
asfbr-7	145	15	third	ORDINAL
asfbr-7	145	16	boston	GPE
asfbr-7	145	17	mcgraw-hill irwin keffas	ORG
asfbr-7	145	18	o. v. (	PERSON
asfbr-7	145	19	2011	DATE
asfbr-7	146	1	us	GPE
asfbr-7	146	2	uk	GPE
asfbr-7	146	3	japan	GPE
asfbr-7	146	4	2011	DATE
asfbr-7	146	5	cenresin	PERSON
asfbr-7	146	6	kurtz	PERSON
asfbr-7	146	7	2006	DATE
asfbr-7	147	1	9th	ORDINAL
asfbr-7	147	2	united kingdom lungu	PERSON
asfbr-7	147	3	c. i.	PERSON
asfbr-7	147	4	caraiani	GPE
asfbr-7	147	5	2011	DATE
asfbr-7	147	6	the bucharest academy of economic studies	ORG
asfbr-7	147	7	romania	GPE
asfbr-7	147	8	2011	DATE
asfbr-7	147	9	mcwilliams a. & siegel	ORG
asfbr-7	147	10	2000	DATE
asfbr-7	148	1	j. 21(5	PERSON
asfbr-7	149	1	603-609	QUANTITY
asfbr-7	149	2	mcwilliams a. & siegel	ORG
asfbr-7	149	3	2000	DATE
asfbr-7	150	1	j. 21(5	PERSON
asfbr-7	151	1	603-609 mcwilliams	QUANTITY
asfbr-7	151	2	a.	PERSON
asfbr-7	151	3	d. siegel	PERSON
asfbr-7	151	4	2001	DATE
asfbr-7	151	5	m. m.	PERSON
asfbr-7	151	6	schuyt	GPE
asfbr-7	151	7	t.	GPE
asfbr-7	151	8	2005	DATE
asfbr-7	151	9	44	DATE
asfbr-7	151	10	442	CARDINAL
asfbr-7	152	1	oba	PERSON
asfbr-7	152	2	2009	DATE
asfbr-7	152	3	nigeria	GPE
asfbr-7	152	4	m. sc	PERSON
asfbr-7	153	1	thesis accounting department	ORG
asfbr-7	154	1	ahmadu bello university	ORG
asfbr-7	154	2	zaria ojo	PERSON
asfbr-7	154	3	2007	DATE
asfbr-7	154	4	nigeria	GPE
asfbr-7	154	5	covenant university	ORG
asfbr-7	154	6	ota	ORG
asfbr-7	154	7	nigeria orlitzky	PERSON
asfbr-7	154	8	m.	PERSON
asfbr-7	154	9	schmidt	PERSON
asfbr-7	154	10	f.l.	GPE
asfbr-7	154	11	s.l.	GPE
asfbr-7	154	12	2003	DATE
asfbr-7	154	13	24	CARDINAL
asfbr-7	154	14	3	CARDINAL
asfbr-7	154	15	403	CARDINAL
asfbr-7	155	1	london	GPE
asfbr-7	155	2	preston l. e. & o’bannon	PERSON
asfbr-7	155	3	d.p.	GPE
asfbr-7	155	4	1997	DATE
asfbr-7	157	1	36	CARDINAL
asfbr-7	159	1	419	CARDINAL
asfbr-7	159	2	k. & widianingsih	ORG
asfbr-7	160	1	l. p.	PERSON
asfbr-7	160	2	2012	DATE
asfbr-7	160	3	csr	ORG
asfbr-7	160	4	indonesia	GPE
asfbr-7	163	1	1(1	CARDINAL
asfbr-7	163	2	57	DATE
asfbr-7	163	3	2012	DATE
asfbr-7	163	4	d. (	GPE
asfbr-7	163	5	2005	DATE
asfbr-7	166	1	j. g. carrier	PERSON
asfbr-7	167	1	northampton	GPE
asfbr-7	167	2	ma	GPE
asfbr-7	167	3	edward elgar	PERSON
asfbr-7	167	4	1-84376	DATE
asfbr-7	167	5	175	CARDINAL
asfbr-7	168	1	41–58	CARDINAL
asfbr-7	168	2	w. g.	PERSON
asfbr-7	168	3	2002	DATE
asfbr-7	170	1	27	CARDINAL
asfbr-7	170	2	a.	PERSON
asfbr-7	170	3	tamayo	PERSON
asfbr-7	170	4	a.	PERSON
asfbr-7	170	5	2012	DATE
asfbr-7	170	6	london business school	ORG
asfbr-7	170	7	london	GPE
asfbr-7	170	8	july 2012	DATE
asfbr-7	170	9	setiawan	GPE
asfbr-7	170	10	janet t j	PERSON
asfbr-7	170	11	2012	DATE
asfbr-7	170	12	indonesian	NORP
asfbr-7	170	13	asian finance &	ORG
asfbr-7	171	1	2	CARDINAL
asfbr-7	171	2	1	CARDINAL
asfbr-7	171	3	2018 17	DATE
asfbr-7	171	4	b.	PERSON
asfbr-7	172	1	2011),”corporate	CARDINAL
asfbr-7	172	2	university kano nigeria tilt	ORG
asfbr-7	172	3	c. a.	PERSON
asfbr-7	172	4	2009	DATE
asfbr-7	172	5	flinders business school	ORG
asfbr-7	172	6	flinders university	ORG
asfbr-7	172	7	adelaide	GPE
asfbr-7	172	8	australia	GPE
asfbr-7	173	1	tsoutsoura	PERSON
asfbr-7	173	2	m. (	PERSON
asfbr-7	173	3	2004	DATE
asfbr-7	173	4	haas school of business university of california	ORG
asfbr-7	173	5	barkley	GPE
asfbr-7	173	6	o. m.	PERSON
asfbr-7	173	7	fagbemi	GPE
asfbr-7	173	8	t. o.	GPE
asfbr-7	173	9	2011	DATE
asfbr-7	173	10	nigerian	NORP
asfbr-7	174	1	2011	DATE
asfbr-7	175	1	uk	GPE
asfbr-7	175	2	35	CARDINAL
asfbr-7	175	3	97	CARDINAL
asfbr-7	176	1	ullman a. a.	PERSON
asfbr-7	176	2	1985	DATE
asfbr-7	180	1	10	CARDINAL
asfbr-7	181	1	540-557	CARDINAL
asfbr-7	181	2	u. & b. egbide	ORG
asfbr-7	181	3	2012	DATE
asfbr-7	181	4	nigeria	GPE
asfbr-7	182	1	2	CARDINAL
asfbr-7	182	2	1	CARDINAL
asfbr-7	182	3	march 2012	DATE
asfbr-7	182	4	160	CARDINAL
asfbr-7	182	5	4725	CARDINAL
asfbr-7	182	6	e-issn	ORG
asfbr-7	182	7	1925-4733	DATE
asfbr-7	182	8	2011	DATE
asfbr-7	182	9	croatian	NORP
asfbr-7	182	10	zb	ORG
asfbr-7	182	11	rad.	ORG
asfbr-7	182	12	ekon	ORG
asfbr-7	184	1	rij	LOC
asfbr-7	185	1	2011	DATE
asfbr-7	185	2	29 sv	QUANTITY
asfbr-7	185	3	2 423	CARDINAL
asfbr-7	185	4	s. a.	PERSON
asfbr-7	185	5	s. b. graves	PERSON
asfbr-7	185	6	1997	DATE
asfbr-7	186	1	18(4	CARDINAL
asfbr-7	186	2	303	CARDINAL
asfbr-7	186	3	r.	NORP
asfbr-7	186	4	2012	DATE
asfbr-7	187	1	r.b.a wissink university of twente business administration wissink	ORG
asfbr-7	188	1	r.b.a wissink university of twente business	ORG
asfbr-7	188	2	yang	PERSON
asfbr-7	188	3	f. lin	PERSON
asfbr-7	188	4	c. and chang	PERSON
asfbr-7	188	5	2010	DATE
asfbr-7	188	6	african	NORP
asfbr-7	188	7	4(4	CARDINAL
asfbr-7	188	8	406-413	CARDINAL
asfbr-7	188	9	april 2010	DATE
asfbr-7	188	10	2010	DATE
asfbr-7	188	11	first	ORDINAL