id	sid	eid	entity	type
afbr-2057	1	1	australian finance & banking	ORG
afbr-2057	1	2	7(1	CARDINAL
afbr-2057	1	3	2023	CARDINAL
afbr-2057	1	4	1-8 1	QUANTITY
afbr-2057	1	5	7 no 1	CARDINAL
afbr-2057	1	6	2023	CARDINAL
afbr-2057	1	7	2576-1196	CARDINAL
afbr-2057	1	8	2576-120x	CARDINAL
afbr-2057	1	9	cribfb, usa corporate social responsibility	ORG
afbr-2057	1	10	nigeria	GPE
afbr-2057	1	11	aliyu sulaiman kantudu	PERSON
afbr-2057	1	12	a)1	PRODUCT
afbr-2057	1	13	abubakar yusuf	PERSON
afbr-2057	1	14	zaharaddeen	CARDINAL
afbr-2057	1	15	bashir ali sulaiman	PERSON
afbr-2057	1	16	university kano	ORG
afbr-2057	1	17	nigeria	GPE
afbr-2057	1	18	university kano	ORG
afbr-2057	1	19	nigeria	GPE
afbr-2057	2	1	gombe state university	ORG
afbr-2057	2	2	nigeria	GPE
afbr-2057	2	3	university kano	ORG
afbr-2057	2	4	nigeria	GPE
afbr-2057	5	1	o	DATE
afbr-2057	5	2	1st	ORDINAL
afbr-2057	5	3	2023	CARDINAL
afbr-2057	5	4	30th june	DATE
afbr-2057	5	5	10th july 2023	DATE
afbr-2057	5	6	20th	ORDINAL
afbr-2057	5	7	1st	ORDINAL
afbr-2057	5	8	2023	CARDINAL
afbr-2057	5	9	jel	ORG
afbr-2057	5	10	nigeria	GPE
afbr-2057	6	1	annual	DATE
afbr-2057	6	2	four years	DATE
afbr-2057	6	3	2018-2021	DATE
afbr-2057	10	1	nigeria	GPE
afbr-2057	11	1	csr	ORG
afbr-2057	11	2	nigeria	GPE
afbr-2057	13	1	2023	CARDINAL
afbr-2057	14	1	cribfb, usa	ORG
afbr-2057	17	1	2001	DATE
afbr-2057	19	1	werhane & freeman	ORG
afbr-2057	19	2	1999	DATE
afbr-2057	20	1	csr	ORG
afbr-2057	22	1	csr	ORG
afbr-2057	23	1	1corresponding	ORG
afbr-2057	23	2	0009-0002-5358-6861	CARDINAL
afbr-2057	23	3	2023	CARDINAL
afbr-2057	25	1	https://doi.org/10.46281/afbr.v7i1.2057	PERSON
afbr-2057	25	2	a. s.	PERSON
afbr-2057	25	3	k. i.	PERSON
afbr-2057	25	4	yusuf, a.	PERSON
afbr-2057	25	5	maigoshi	ORG
afbr-2057	25	6	z. s.	PERSON
afbr-2057	25	7	& sulaiman	PERSON
afbr-2057	25	8	b. a.	PERSON
afbr-2057	25	9	2023	CARDINAL
afbr-2057	26	1	nigeria	GPE
afbr-2057	27	1	australian finance & banking	ORG
afbr-2057	27	2	7(1	DATE
afbr-2057	27	3	1-8	DATE
afbr-2057	28	1	https://orcid.org/0009-0003-6830-1766	LANGUAGE
afbr-2057	28	2	australian finance & banking	ORG
afbr-2057	28	3	7(1	CARDINAL
afbr-2057	28	4	2023	CARDINAL
afbr-2057	28	5	1-8 2	QUANTITY
afbr-2057	28	6	2012	DATE
afbr-2057	30	1	carroll	ORG
afbr-2057	30	2	1999	DATE
afbr-2057	33	1	csr	ORG
afbr-2057	36	1	csr	ORG
afbr-2057	37	1	2016	DATE
afbr-2057	38	1	csr	ORG
afbr-2057	40	1	mukhtar	PERSON
afbr-2057	40	2	2016	DATE
afbr-2057	40	3	csr	ORG
afbr-2057	41	1	the years	DATE
afbr-2057	42	1	nigeria	GPE
afbr-2057	43	1	nigeria	GPE
afbr-2057	44	1	section two	LAW
afbr-2057	45	1	three	CARDINAL
afbr-2057	46	1	four	CARDINAL
afbr-2057	46	2	section five	LAW
afbr-2057	48	1	three	CARDINAL
afbr-2057	50	1	csrd	PERSON
afbr-2057	51	1	zareigat	ORG
afbr-2057	51	2	2021	CARDINAL
afbr-2057	51	3	amman stock exchange	ORG
afbr-2057	51	4	jordan	GPE
afbr-2057	51	5	the period of six years 2014-2019	DATE
afbr-2057	52	1	secondary	ORDINAL
afbr-2057	52	2	annual	DATE
afbr-2057	53	1	tobin	ORG
afbr-2057	53	2	q.	PERSON
afbr-2057	53	3	csr	ORG
afbr-2057	54	1	2019	CARDINAL
afbr-2057	54	2	nigeria	GPE
afbr-2057	54	3	2006	DATE
afbr-2057	55	1	annual	DATE
afbr-2057	55	2	93	CARDINAL
afbr-2057	57	1	nigeria	GPE
afbr-2057	58	1	2019	DATE
afbr-2057	58	2	nigeria	GPE
afbr-2057	59	1	secondary	ORDINAL
afbr-2057	59	2	annual	DATE
afbr-2057	59	3	the period of 5 years	DATE
afbr-2057	59	4	2008-2012	DATE
afbr-2057	62	1	nguyen	PERSON
afbr-2057	62	2	2018	DATE
afbr-2057	62	3	vietnam	GPE
afbr-2057	63	1	secondary	ORDINAL
afbr-2057	63	2	annual	DATE
afbr-2057	64	1	vietnam	GPE
afbr-2057	65	1	kantudu et al	PERSON
afbr-2057	65	2	australian finance & banking	ORG
afbr-2057	65	3	7(1	CARDINAL
afbr-2057	65	4	2023	CARDINAL
afbr-2057	65	5	1-8 3	TIME
afbr-2057	65	6	salisu	GPE
afbr-2057	65	7	sani	GPE
afbr-2057	65	8	2018	DATE
afbr-2057	65	9	nigeria	GPE
afbr-2057	65	10	the period of	DATE
afbr-2057	65	11	ten years	DATE
afbr-2057	66	1	secondary	ORDINAL
afbr-2057	66	2	annual	DATE
afbr-2057	67	1	nigeria	GPE
afbr-2057	68	1	sopian	NORP
afbr-2057	68	2	2018	DATE
afbr-2057	68	3	indonesia	GPE
afbr-2057	69	1	secondary	ORDINAL
afbr-2057	69	2	annual	DATE
afbr-2057	71	1	csr	ORG
afbr-2057	71	2	the current year	DATE
afbr-2057	74	1	nigeria	GPE
afbr-2057	75	1	abdullah	PERSON
afbr-2057	75	2	2021	CARDINAL
afbr-2057	75	3	jordan	GPE
afbr-2057	75	4	the period of nine years	DATE
afbr-2057	75	5	2009-2017	DATE
afbr-2057	75	6	180	CARDINAL
afbr-2057	76	1	secondary	ORDINAL
afbr-2057	76	2	annual	DATE
afbr-2057	76	3	gmm	ORG
afbr-2057	77	1	tobin	ORG
afbr-2057	77	2	q. oyedokun	PERSON
afbr-2057	77	3	isah	PERSON
afbr-2057	77	4	2020	DATE
afbr-2057	77	5	nigeria	GPE
afbr-2057	78	1	secondary	ORDINAL
afbr-2057	78	2	annual	DATE
afbr-2057	79	1	nigeria	GPE
afbr-2057	80	1	lawal	PERSON
afbr-2057	80	2	mustapha	PERSON
afbr-2057	80	3	2018	DATE
afbr-2057	80	4	nigeria	GPE
afbr-2057	81	1	annual	DATE
afbr-2057	82	1	nigeria	GPE
afbr-2057	83	1	amin	PERSON
afbr-2057	83	2	hamdan	PERSON
afbr-2057	83	3	2018	DATE
afbr-2057	83	4	171	CARDINAL
afbr-2057	83	5	saudi arabia	GPE
afbr-2057	84	1	secondary	ORDINAL
afbr-2057	84	2	annual	DATE
afbr-2057	85	1	nigeria	GPE
afbr-2057	87	1	two	CARDINAL
afbr-2057	88	1	nigeria	GPE
afbr-2057	88	2	latif	GPE
afbr-2057	88	3	khan	GPE
afbr-2057	88	4	noreen	PERSON
afbr-2057	88	5	2017	CARDINAL
afbr-2057	88	6	csr	ORG
afbr-2057	88	7	pakistan	GPE
afbr-2057	90	1	csr	ORG
afbr-2057	91	1	kim	PERSON
afbr-2057	91	2	lee	PERSON
afbr-2057	91	3	2018	DATE
afbr-2057	91	4	china	GPE
afbr-2057	92	1	csr	ORG
afbr-2057	93	1	two	CARDINAL
afbr-2057	94	1	ali	PERSON
afbr-2057	94	2	zhang	PERSON
afbr-2057	94	3	ahmed	PERSON
afbr-2057	94	4	2019	DATE
afbr-2057	94	5	china	GPE
afbr-2057	94	6	the period of nine years	DATE
afbr-2057	94	7	2006-2014	DATE
afbr-2057	95	1	tobin	ORG
afbr-2057	98	1	kantudu et al.	PERSON
afbr-2057	98	2	australian finance & banking	ORG
afbr-2057	98	3	7(1	CARDINAL
afbr-2057	98	4	2023	CARDINAL
afbr-2057	98	5	1-8 4	QUANTITY
afbr-2057	104	1	ruf et al.	PERSON
afbr-2057	104	2	2001	DATE
afbr-2057	105	1	csr	ORG
afbr-2057	110	1	one	CARDINAL
afbr-2057	112	1	kaler	ORG
afbr-2057	112	2	2003	DATE
afbr-2057	113	1	1994	DATE
afbr-2057	115	1	nigeria	GPE
afbr-2057	116	1	ten	CARDINAL
afbr-2057	116	2	twelve	CARDINAL
afbr-2057	116	3	nigeria	GPE
afbr-2057	118	1	forte plc	ORG
afbr-2057	118	2	mrs plc	PERSON
afbr-2057	118	3	oando plc	ORG
afbr-2057	118	4	mobil plc	ORG
afbr-2057	118	5	plc	ORG
afbr-2057	118	6	conoil plc	ORG
afbr-2057	118	7	eterna plc	ORG
afbr-2057	118	8	compnay plc	ORG
afbr-2057	118	9	international plc	ORG
afbr-2057	118	10	seplat development petroleum co. plc	ORG
afbr-2057	119	1	annual	DATE
afbr-2057	119	2	four years period, 20182021	DATE
afbr-2057	123	1	the nigerian stock exchange	ORG
afbr-2057	123	2	2018	DATE
afbr-2057	123	3	nigeria	GPE
afbr-2057	124	1	barron	GPE
afbr-2057	124	2	kenny	PERSON
afbr-2057	124	3	1986	DATE
afbr-2057	124	4	kim	PERSON
afbr-2057	124	5	lee	PERSON
afbr-2057	124	6	2019	DATE
afbr-2057	125	1	3210	CARDINAL
afbr-2057	125	2	iagelevcsrditsqtobin itititititit	GPE
afbr-2057	125	3	3210	CARDINAL
afbr-2057	125	4	iagelevfrownitsqtobin ititititit  	ORG
afbr-2057	125	5	543210	CARDINAL
afbr-2057	125	6	tobin	PERSON
afbr-2057	126	1	tobin	ORG
afbr-2057	126	2	australian finance & banking	ORG
afbr-2057	126	3	7(1	CARDINAL
afbr-2057	126	4	2023	CARDINAL
afbr-2057	126	5	1-8 5	TIME
afbr-2057	126	6	100	CARDINAL
afbr-2057	126	7	value=	ORG
afbr-2057	126	8	100	CARDINAL
afbr-2057	126	9	21	CARDINAL
afbr-2057	133	1	1	CARDINAL
afbr-2057	133	2	1	CARDINAL
afbr-2057	133	3	dev min max obs tobin’s	PERSON
afbr-2057	133	4	24	CARDINAL
afbr-2057	134	1	11543	DATE
afbr-2057	134	2	0.035763 79.05293	MONEY
afbr-2057	134	3	40	CARDINAL
afbr-2057	134	4	0.29587 0.322846	CARDINAL
afbr-2057	134	5	0.61597 0.19379	MONEY
afbr-2057	134	6	34.4 11.95462	PERCENT
afbr-2057	134	7	4	CARDINAL
afbr-2057	134	8	12.0	CARDINAL
afbr-2057	134	9	1	CARDINAL
afbr-2057	134	10	28.03628	CARDINAL
afbr-2057	134	11	3k	CARDINAL
afbr-2057	135	1	77%	PERCENT
afbr-2057	135	2	csr	ORG
afbr-2057	136	1	approximately of 30%	PERCENT
afbr-2057	136	2	nigeria	GPE
afbr-2057	136	3	78 %	PERCENT
afbr-2057	137	1	61%	PERCENT
afbr-2057	137	2	4%	PERCENT
afbr-2057	137	3	84%	PERCENT
afbr-2057	138	1	second	ORDINAL
afbr-2057	138	2	34 years	DATE
afbr-2057	138	3	34 and 45 years	DATE
afbr-2057	139	1	2	CARDINAL
afbr-2057	139	2	1	CARDINAL
afbr-2057	139	3	0.1847 0.3355 1	MONEY
afbr-2057	139	4	12.0	CARDINAL
afbr-2057	139	5	2	CARDINAL
afbr-2057	140	1	0.3949	CARDINAL
afbr-2057	141	1	0.1847	MONEY
afbr-2057	141	2	0.0217	CARDINAL
afbr-2057	145	1	5.0	CARDINAL
afbr-2057	145	2	1.03-1.37	CARDINAL
afbr-2057	147	1	kantudu et al	PERSON
afbr-2057	147	2	australian finance & banking	ORG
afbr-2057	147	3	7(1	CARDINAL
afbr-2057	147	4	2023	CARDINAL
afbr-2057	147	5	1-8 6	TIME
afbr-2057	147	6	3	CARDINAL
afbr-2057	148	1	first	ORDINAL
afbr-2057	149	1	3	CARDINAL
afbr-2057	150	1	1	CARDINAL
afbr-2057	150	2	t p>(t	GPE
afbr-2057	150	3	61.7206	CARDINAL
afbr-2057	150	4	4.37634 14.10	MONEY
afbr-2057	150	5	1.21	CARDINAL
afbr-2057	150	6	0.11948	MONEY
afbr-2057	150	7	14.54023	CARDINAL
afbr-2057	150	8	0.009	CARDINAL
afbr-2057	150	9	0.1957	ORG
afbr-2057	150	10	0.0000	CARDINAL
afbr-2057	150	11	12.0	CARDINAL
afbr-2057	150	12	3	CARDINAL
afbr-2057	150	13	about 19.5%	PERCENT
afbr-2057	151	1	0.0000	CARDINAL
afbr-2057	152	1	204.91	CARDINAL
afbr-2057	152	2	5%	PERCENT
afbr-2057	153	1	3	CARDINAL
afbr-2057	153	2	nigeria	GPE
afbr-2057	154	1	34.31863	CARDINAL
afbr-2057	154	2	0.0000	CARDINAL
afbr-2057	156	1	nigeria	GPE
afbr-2057	157	1	2018	DATE
afbr-2057	157	2	salisu	GPE
afbr-2057	157	3	sani	GPE
afbr-2057	157	4	2018	DATE
afbr-2057	157	5	2019	CARDINAL
afbr-2057	158	1	sopian	NORP
afbr-2057	158	2	2018	DATE
afbr-2057	159	1	4	CARDINAL
afbr-2057	160	1	1l	CARDINAL
afbr-2057	160	2	t p>(t	GPE
afbr-2057	160	3	33.14768	CARDINAL
afbr-2057	160	4	2.38 0.017	CARDINAL
afbr-2057	160	5	15.47583	CARDINAL
afbr-2057	160	6	1.70	CARDINAL
afbr-2057	160	7	0.001	CARDINAL
afbr-2057	160	8	31.15546	CARDINAL
afbr-2057	160	9	5.81731 5.36 0.000	MONEY
afbr-2057	161	1	0.0047	MONEY
afbr-2057	161	2	12.0	CARDINAL
afbr-2057	161	3	4	CARDINAL
afbr-2057	161	4	about 12.1%	PERCENT
afbr-2057	162	1	0.0047	CARDINAL
afbr-2057	163	1	12.95	CARDINAL
afbr-2057	163	2	5%	PERCENT
afbr-2057	164	1	4	CARDINAL
afbr-2057	164	2	nigeria	GPE
afbr-2057	165	1	33.14768	CARDINAL
afbr-2057	165	2	0.0017	CARDINAL
afbr-2057	167	1	nigeria	GPE
afbr-2057	168	1	isah	PERSON
afbr-2057	168	2	awolomiliki	ORG
afbr-2057	168	3	2020	DATE
afbr-2057	168	4	lawal	PERSON
afbr-2057	168	5	mustapha	PERSON
afbr-2057	168	6	2018	DATE
afbr-2057	169	1	4	CARDINAL
afbr-2057	169	2	nigeria	GPE
afbr-2057	170	1	nigeria	GPE
afbr-2057	171	1	5	CARDINAL
afbr-2057	172	1	1ll	ORDINAL
afbr-2057	173	1	t p>(t	GPE
afbr-2057	173	2	167.3302	CARDINAL
afbr-2057	173	3	2.64 0.008	CARDINAL
afbr-2057	173	4	67.31321 2.73 0.006	QUANTITY
afbr-2057	173	5	1.31	CARDINAL
afbr-2057	173	6	0.191 age	DATE
afbr-2057	173	7	0.328317 2.55	MONEY
afbr-2057	173	8	0.011	CARDINAL
afbr-2057	173	9	10.68403	CARDINAL
afbr-2057	173	10	0.020	CARDINAL
afbr-2057	173	11	australian finance & banking	ORG
afbr-2057	173	12	7(1	CARDINAL
afbr-2057	173	13	2023	CARDINAL
afbr-2057	173	14	1-8 7	DATE
afbr-2057	173	15	0.0000	MONEY
afbr-2057	173	16	12.0	CARDINAL
afbr-2057	173	17	5	CARDINAL
afbr-2057	173	18	about 31.9%	PERCENT
afbr-2057	174	1	0.0000	CARDINAL
afbr-2057	175	1	61.26	CARDINAL
afbr-2057	175	2	5%	PERCENT
afbr-2057	176	1	5	CARDINAL
afbr-2057	176	2	nigeria	GPE
afbr-2057	177	1	183.7496	CARDINAL
afbr-2057	177	2	0.006	CARDINAL
afbr-2057	178	1	csr	ORG
afbr-2057	180	1	csr	ORG
afbr-2057	181	1	nigeria	GPE
afbr-2057	182	1	ali	PERSON
afbr-2057	182	2	zhang	PERSON
afbr-2057	182	3	ahmed	PERSON
afbr-2057	182	4	2019	DATE
afbr-2057	184	1	csr	ORG
afbr-2057	186	1	183.7496	CARDINAL
afbr-2057	186	2	0.006	CARDINAL
afbr-2057	188	1	a.y.	GPE
afbr-2057	188	2	z.s.m	GPE
afbr-2057	189	1	a.y.	GPE
afbr-2057	189	2	z.s.m	GPE
afbr-2057	189	3	a.y.	GPE
afbr-2057	189	4	z.s.m	GPE
afbr-2057	189	5	a.y.	GPE
afbr-2057	189	6	z.s.m	GPE
afbr-2057	190	1	a.y.	GPE
afbr-2057	190	2	z.s.m	GPE
afbr-2057	193	1	tertiary	ORDINAL
afbr-2057	193	2	nigeria	GPE
afbr-2057	193	3	117	CARDINAL
afbr-2057	199	1	ali	PERSON
afbr-2057	199	2	j.	PERSON
afbr-2057	199	3	m. a.	PERSON
afbr-2057	199	4	f.	PERSON
afbr-2057	199	5	2019	DATE
afbr-2057	201	1	53(3	DATE
afbr-2057	202	1	amin, a. a., & hamdan	ORG
afbr-2057	202	2	a. m.	PERSON
afbr-2057	202	3	2018	DATE
afbr-2057	203	1	saudi arabian	NORP
afbr-2057	204	1	economic cooperation & development	ORG
afbr-2057	204	2	39(3	CARDINAL
afbr-2057	204	3	65	CARDINAL
afbr-2057	205	1	carroll	ORG
afbr-2057	205	2	a. b.	PERSON
afbr-2057	205	3	1999	DATE
afbr-2057	207	1	business & society	ORG
afbr-2057	207	2	38(3	CARDINAL
afbr-2057	207	3	268295	DATE
afbr-2057	208	1	m. m.	PERSON
afbr-2057	208	2	abdullah	PERSON
afbr-2057	208	3	w. a. w.	PERSON
afbr-2057	208	4	a. m.	PERSON
afbr-2057	208	5	2021	CARDINAL
afbr-2057	209	1	jordan	GPE
afbr-2057	210	1	79	CARDINAL
afbr-2057	211	1	http://dx.doi.org/10.47750/cibg.2021.27.02.011 deck	PERSON
afbr-2057	211	2	1994	DATE
afbr-2057	212	1	toronto	GPE
afbr-2057	213	1	33(1	CARDINAL
afbr-2057	213	2	108	CARDINAL
afbr-2057	214	1	n. a.	PERSON
afbr-2057	214	2	2019	DATE
afbr-2057	215	1	nigeria	GPE
afbr-2057	216	1	international journal	ORG
afbr-2057	216	2	5(3	CARDINAL
afbr-2057	216	3	247255	DATE
afbr-2057	217	1	ishtiaq	ORG
afbr-2057	217	2	m., latif	PERSON
afbr-2057	217	3	k., khan	PERSON
afbr-2057	217	4	a. n.	PERSON
afbr-2057	217	5	2017	CARDINAL
afbr-2057	219	1	11(3),353	CARDINAL
afbr-2057	220	1	kantudu et al	PERSON
afbr-2057	220	2	australian finance & banking	ORG
afbr-2057	220	3	7(1	CARDINAL
afbr-2057	220	4	2023	CARDINAL
afbr-2057	220	5	1-8 8	QUANTITY
afbr-2057	220	6	m. (	PERSON
afbr-2057	220	7	2001	DATE
afbr-2057	222	1	european financial management	ORG
afbr-2057	222	2	7(3	CARDINAL
afbr-2057	222	3	297	CARDINAL
afbr-2057	223	1	j. (	PERSON
afbr-2057	223	2	2003	DATE
afbr-2057	225	1	46	DATE
afbr-2057	225	2	71	CARDINAL
afbr-2057	226	1	kim	PERSON
afbr-2057	226	2	w. s.	PERSON
afbr-2057	226	3	park	GPE
afbr-2057	226	4	k., & lee	ORG
afbr-2057	226	5	s. h.	PERSON
afbr-2057	226	6	2018	DATE
afbr-2057	227	1	korea	GPE
afbr-2057	228	1	10(7	CARDINAL
afbr-2057	228	2	2497	CARDINAL
afbr-2057	229	1	lawal	PERSON
afbr-2057	229	2	o. d.	PERSON
afbr-2057	229	3	e. s.	PERSON
afbr-2057	229	4	l. o.	PERSON
afbr-2057	229	5	2018	DATE
afbr-2057	230	1	nigeria	GPE
afbr-2057	231	1	journal of accounting	ORG
afbr-2057	231	2	4(3	CARDINAL
afbr-2057	231	3	123	CARDINAL
afbr-2057	232	1	mukthar	PERSON
afbr-2057	232	2	2016	DATE
afbr-2057	233	1	nigeria	GPE
afbr-2057	233	2	msc degree bayero	WORK_OF_ART
afbr-2057	233	3	university kano	ORG
afbr-2057	233	4	nigeria nguyen	PERSON
afbr-2057	233	5	dang, h. n.	ORG
afbr-2057	234	1	2018	DATE
afbr-2057	236	1	6(3	CARDINAL
afbr-2057	237	1	g. e.	PERSON
afbr-2057	237	2	isah	PERSON
afbr-2057	237	3	s., & awotomilusi	ORG
afbr-2057	237	4	n. s.	PERSON
afbr-2057	237	5	2020	DATE
afbr-2057	238	1	nigeria	GPE
afbr-2057	239	1	3(2	CARDINAL
afbr-2057	239	2	214	CARDINAL
afbr-2057	240	1	ruf	PERSON
afbr-2057	240	2	b. m.	PERSON
afbr-2057	240	3	muralidhar	GPE
afbr-2057	240	4	brown	PERSON
afbr-2057	240	5	r. m.	PERSON
afbr-2057	240	6	janney	GPE
afbr-2057	240	7	j. j., & paul	PERSON
afbr-2057	240	8	2001	DATE
afbr-2057	242	1	journal of business ethics	ORG
afbr-2057	242	2	32	CARDINAL
afbr-2057	242	3	143	CARDINAL
afbr-2057	243	1	https://doi.org/10.1023/a:1010786912118 salisu	PERSON
afbr-2057	243	2	sani	GPE
afbr-2057	243	3	s., & lawan	ORG
afbr-2057	243	4	2018	DATE
afbr-2057	244	1	nigeria	GPE
afbr-2057	245	1	asian journal of economics	ORG
afbr-2057	245	2	7(4	CARDINAL
afbr-2057	245	3	1-8	CARDINAL
afbr-2057	246	1	sopian	NORP
afbr-2057	246	2	a., & mulya	ORG
afbr-2057	246	3	2018	DATE
afbr-2057	247	1	indonesia	GPE
afbr-2057	248	1	international journal of scientific research	ORG
afbr-2057	248	2	6(1	CARDINAL
afbr-2057	248	3	813-823	CARDINAL
afbr-2057	249	1	e. i.	PERSON
afbr-2057	249	2	2019	DATE
afbr-2057	250	1	nigeria	GPE
afbr-2057	251	1	european journal of accounting	ORG
afbr-2057	251	2	5	CARDINAL
afbr-2057	251	3	1	CARDINAL
afbr-2057	251	4	37	CARDINAL
afbr-2057	252	1	k.	PERSON
afbr-2057	252	2	2012	DATE
afbr-2057	254	1	victoria university	ORG
afbr-2057	254	2	melbourne	GPE
afbr-2057	254	3	werhane, p. h., & freeman	ORG
afbr-2057	254	4	r. e.	PERSON
afbr-2057	254	5	1999	DATE
afbr-2057	256	1	1(1	CARDINAL
afbr-2057	256	2	1-16	CARDINAL
afbr-2057	257	1	zureigat	ORG
afbr-2057	257	2	q.	PERSON
afbr-2057	257	3	al-rawashdeh	PERSON
afbr-2057	257	4	h. a.	PERSON
afbr-2057	257	5	okour	ORG
afbr-2057	257	6	s. m.	PERSON
afbr-2057	257	7	hussien	PERSON
afbr-2057	257	8	l. f., & al-bawab	PERSON
afbr-2057	257	9	a. a.	PERSON
afbr-2057	257	10	2021	CARDINAL
afbr-2057	258	1	jordan	GPE
afbr-2057	259	1	the journal of asian finance	ORG
afbr-2057	259	2	8(8	CARDINAL
afbr-2057	259	3	453	CARDINAL
afbr-2057	261	1	2023	CARDINAL
afbr-2057	262	1	cribfb, usa	ORG
afbr-2057	264	1	australian finance & banking	ORG
afbr-2057	264	2	2576-1196	CARDINAL
afbr-2057	264	3	2576-120x	CARDINAL
afbr-2057	264	4	4.0	CARDINAL