id	sid	eid	entity	type
afbr-241	1	1	australian finance & banking	ORG
afbr-241	2	1	3	CARDINAL
afbr-241	2	2	1	CARDINAL
afbr-241	2	3	2019	CARDINAL
afbr-241	2	4	2576-1196	CARDINAL
afbr-241	2	5	2576-120x	CARDINAL
afbr-241	2	6	islamic banking & finance	ORG
afbr-241	2	7	usa 1	DATE
afbr-241	2	8	nigeria	GPE
afbr-241	2	9	ngozi g. iheduru	PERSON
afbr-241	2	10	state university owerri	ORG
afbr-241	2	11	charles u.	PERSON
afbr-241	2	12	m. sc student department of accountancy school of management sciences ken	ORG
afbr-241	2	13	wiwa polytechnic bori	ORG
afbr-241	2	14	nigeria	GPE
afbr-241	2	15	2008-2017	DATE
afbr-241	4	1	twenty	CARDINAL
afbr-241	4	2	nigeria	GPE
afbr-241	7	1	one	CARDINAL
afbr-241	7	2	two	CARDINAL
afbr-241	7	3	three	CARDINAL
afbr-241	8	1	nigeria	GPE
afbr-241	10	1	1	CARDINAL
afbr-241	12	1	aggarwal	ORG
afbr-241	12	2	2013	DATE
afbr-241	14	1	2012	DATE
afbr-241	15	1	duke ii, & kankpang	PERSON
afbr-241	15	2	2013	DATE
afbr-241	16	1	2015	DATE
afbr-241	17	1	akani	NORP
afbr-241	17	2	briggs	ORG
afbr-241	17	3	2018	DATE
afbr-241	19	1	australian finance &	ORG
afbr-241	20	1	3	CARDINAL
afbr-241	20	2	1	CARDINAL
afbr-241	20	3	2019 2	DATE
afbr-241	20	4	horvathora	PERSON
afbr-241	20	5	2010	DATE
afbr-241	22	1	brazil	GPE
afbr-241	22	2	denmark	GPE
afbr-241	22	3	france	GPE
afbr-241	22	4	south africa	GPE
afbr-241	22	5	the united nations conference on sustainable development	ORG
afbr-241	23	1	united nations	ORG
afbr-241	24	1	2010	DATE
afbr-241	26	1	2013	DATE
afbr-241	26	2	aondoakaa	PERSON
afbr-241	26	3	2015	DATE
afbr-241	26	4	babalola	ORG
afbr-241	26	5	abiodun	GPE
afbr-241	26	6	2012	DATE
afbr-241	26	7	2013	DATE
afbr-241	26	8	khaveh	PERSON
afbr-241	26	9	yousefi	PERSON
afbr-241	26	10	2012	DATE
afbr-241	28	1	nigeria	GPE
afbr-241	29	1	2	CARDINAL
afbr-241	29	2	firstly	ORDINAL
afbr-241	29	3	secondly	ORDINAL
afbr-241	29	4	stasiskiene	GPE
afbr-241	29	5	2005	DATE
afbr-241	30	1	three	CARDINAL
afbr-241	31	1	ivan	PERSON
afbr-241	31	2	2009	DATE
afbr-241	33	1	schmid, 2006	ORG
afbr-241	36	1	bogdan	PERSON
afbr-241	36	2	2009	DATE
afbr-241	38	1	tencati	PERSON
afbr-241	38	2	2006	DATE
afbr-241	40	1	2000	DATE
afbr-241	43	1	australian finance &	ORG
afbr-241	44	1	3	CARDINAL
afbr-241	44	2	1	CARDINAL
afbr-241	44	3	2019 3	DATE
afbr-241	45	1	1996	DATE
afbr-241	45	2	2007)as	DATE
afbr-241	49	1	guthrie	PERSON
afbr-241	49	2	parker	PERSON
afbr-241	49	3	1990	DATE
afbr-241	49	4	2007:130	CARDINAL
afbr-241	53	1	annual	DATE
afbr-241	53	2	guthrie	PERSON
afbr-241	53	3	parker, 1990	ORG
afbr-241	53	4	kenth	GPE
afbr-241	53	5	stewart	PERSON
afbr-241	53	6	2008	DATE
afbr-241	56	1	1991	DATE
afbr-241	60	1	1997	DATE
afbr-241	61	1	dada	GPE
afbr-241	61	2	2018)examined	CARDINAL
afbr-241	61	3	nigeria	GPE
afbr-241	62	1	three	CARDINAL
afbr-241	62	2	five years	DATE
afbr-241	62	3	2012-2016	DATE
afbr-241	63	1	nigeria	GPE
afbr-241	64	1	olayinka	PERSON
afbr-241	64	2	2011	DATE
afbr-241	64	3	nigeria	GPE
afbr-241	64	4	yahya	PERSON
afbr-241	64	5	ghodratollah	PERSON
afbr-241	64	6	2014	DATE
afbr-241	64	7	the tehran stock exchange	ORG
afbr-241	67	1	onyekwelu	PERSON
afbr-241	67	2	2014	DATE
afbr-241	67	3	nigeria	GPE
afbr-241	68	1	one	CARDINAL
afbr-241	69	1	less than ten percent	PERCENT
afbr-241	69	2	annual	DATE
afbr-241	70	1	onyekwelu	PERSON
afbr-241	70	2	ugwuanyi	GPE
afbr-241	70	3	2014	DATE
afbr-241	70	4	nigeria	GPE
afbr-241	71	1	nze	ORG
afbr-241	71	2	2016	CARDINAL
afbr-241	71	3	nigeria	GPE
afbr-241	71	4	ten-year	DATE
afbr-241	72	1	babalola	ORG
afbr-241	72	2	abiodun	PERSON
afbr-241	72	3	2012	DATE
afbr-241	72	4	csr	ORG
afbr-241	72	5	ten	CARDINAL
afbr-241	72	6	nigeria	GPE
afbr-241	72	7	1999-2008	DATE
afbr-241	73	1	aupperle	PERSON
afbr-241	73	2	carroll	PERSON
afbr-241	73	3	hatfield	PERSON
afbr-241	73	4	1985	DATE
afbr-241	73	5	1981	DATE
afbr-241	73	6	annual	DATE
afbr-241	74	1	australian finance &	ORG
afbr-241	75	1	3	CARDINAL
afbr-241	75	2	1	CARDINAL
afbr-241	75	3	2019 4	DATE
afbr-241	75	4	murray	ORG
afbr-241	75	5	sinclair	ORG
afbr-241	75	6	2006	DATE
afbr-241	75	7	uk	GPE
afbr-241	76	1	aggarwal	ORG
afbr-241	76	2	2013	DATE
afbr-241	78	1	munasinghe	ORG
afbr-241	78	2	2013	DATE
afbr-241	78	3	csr	ORG
afbr-241	78	4	csr	ORG
afbr-241	80	1	2013	DATE
afbr-241	80	2	india	GPE
afbr-241	82	1	robbins	PERSON
afbr-241	82	2	2011	DATE
afbr-241	85	1	robbins	PERSON
afbr-241	85	2	2011	DATE
afbr-241	87	1	duke	PERSON
afbr-241	87	2	kankpang	PERSON
afbr-241	87	3	2013	DATE
afbr-241	87	4	nigeria	GPE
afbr-241	89	1	2013	DATE
afbr-241	89	2	india	GPE
afbr-241	91	1	indian	NORP
afbr-241	91	2	2013	DATE
afbr-241	93	1	munasinghe	ORG
afbr-241	93	2	2013	DATE
afbr-241	93	3	csr	ORG
afbr-241	93	4	csr	ORG
afbr-241	96	1	3	CARDINAL
afbr-241	98	1	nigerian	NORP
afbr-241	99	1	20	CARDINAL
afbr-241	100	1	annual	DATE
afbr-241	100	2	ten years	DATE
afbr-241	104	1		PERSON
afbr-241	104	2	1	CARDINAL
afbr-241	105	1	the nigeria stock exchange	ORG
afbr-241	105	2	x	PRODUCT
afbr-241	106	1	australian finance &	ORG
afbr-241	107	1	3	CARDINAL
afbr-241	107	2	1	CARDINAL
afbr-241	107	3	2019 5	DATE
afbr-241	108	1	2005	DATE
afbr-241	110	1	cgdenvdsodecdfroe	PERSON
afbr-241	110	2	1 4	DATE
afbr-241	110	3	43210 5	DATE
afbr-241	110	4		ORG
afbr-241	110	5	43210 6	DATE
afbr-241	110	6		ORG
afbr-241	110	7	43210 7	DATE
afbr-241	110	8	roe =	LAW
afbr-241	111	1	cgd	ORG
afbr-241	111	2	1	CARDINAL
afbr-241	113	1	i. panel	ORG
afbr-241	113	2	three	CARDINAL
afbr-241	114	1	rem	ORG
afbr-241	116	1	winston	GPE
afbr-241	116	2	2011	DATE
afbr-241	116	3	zero	CARDINAL
afbr-241	116	4	ols linear	ORG
afbr-241	117	1	544322110	DATE
afbr-241	117	2	8	DATE
afbr-241	117	3	0	PERSON
afbr-241	117	4	41 	QUANTITY
afbr-241	118	1	gujarat	GPE
afbr-241	118	2	2009	DATE
afbr-241	119	1	australian finance &	ORG
afbr-241	120	1	3	CARDINAL
afbr-241	120	2	1	CARDINAL
afbr-241	120	3	2019	DATE
afbr-241	120	4	6 iii	QUANTITY
afbr-241	122	1	brooks, 2008	ORG
afbr-241	123	1	43211 	DATE
afbr-241	123	2	9	CARDINAL
afbr-241	125	1	0 1  n j	QUANTITY
afbr-241	125	2	1(	CARDINAL
afbr-241	125	3	543	CARDINAL
afbr-241	125	4	10	CARDINAL
afbr-241	126	1	0 1  n j	QUANTITY
afbr-241	126	2	1(	CARDINAL
afbr-241	126	3	543	CARDINAL
afbr-241	126	4	11	CARDINAL
afbr-241	126	5	itroi  	ORG
afbr-241	127	1	0 1  n j	QUANTITY
afbr-241	127	2	1(	CARDINAL
afbr-241	127	3	543	CARDINAL
afbr-241	127	4	12	CARDINAL
afbr-241	127	5	0 joj  	QUANTITY
afbr-241	128	1	5	CARDINAL
afbr-241	128	2	13 4	DATE
afbr-241	129	1	nigeria	GPE
afbr-241	130	1	20	CARDINAL
afbr-241	130	2	nigeria	GPE
afbr-241	132	1	nigeria	GPE
afbr-241	133	1	chi-sq	PERSON
afbr-241	133	2	chi-sq	PERSON
afbr-241	133	3	d.f. prob	PERSON
afbr-241	134	1	11.112130	CARDINAL
afbr-241	134	2	0.0000	CARDINAL
afbr-241	136	1	0.476024 0.453448	MONEY
afbr-241	136	2	0.183524	CARDINAL
afbr-241	137	1	0.7943	MONEY
afbr-241	138	1	0.476024	CARDINAL
afbr-241	138	2	0.183524	CARDINAL
afbr-241	138	3	0.2128	MONEY
afbr-241	138	4	0.154718 -0.951618 0.3446 cgd	MONEY
afbr-241	138	5	0.234754 -2.844709 0.0058	CARDINAL
afbr-241	138	6	australian finance &	ORG
afbr-241	139	1	3	CARDINAL
afbr-241	139	2	1	CARDINAL
afbr-241	140	1	2019 7	DATE
afbr-241	140	2	10.18255	CARDINAL
afbr-241	140	3	1.378952	CARDINAL
afbr-241	140	4	0.650012	CARDINAL
afbr-241	140	5	10.19322	CARDINAL
afbr-241	140	6	0.480730 s.d.	ORG
afbr-241	141	1	1.292761	CARDINAL
afbr-241	141	2	1.081038	CARDINAL
afbr-241	141	3	3.186850	CARDINAL
afbr-241	141	4	81.80496	CARDINAL
afbr-241	141	5	3.742363	CARDINAL
afbr-241	142	1	3.410865	CARDINAL
afbr-241	142	2	3.014502	CARDINAL
afbr-241	142	3	durbin-watson	ORG
afbr-241	142	4	1.265173	CARDINAL
afbr-241	142	5	0.000412	CARDINAL
afbr-241	142	6	9.0	CARDINAL
afbr-241	142	7	0.05	CARDINAL
afbr-241	144	1	65 percent	PERCENT
afbr-241	144	2	four	CARDINAL
afbr-241	145	1	durbin watson	ORG
afbr-241	148	1	nigeria	GPE
afbr-241	149	1	chi-sq	PERSON
afbr-241	149	2	chi-sq	PERSON
afbr-241	149	3	d.f. prob	PERSON
afbr-241	150	1	36.581216	CARDINAL
afbr-241	150	2	0.0000	CARDINAL
afbr-241	152	1	0.136702	CARDINAL
afbr-241	153	1	0.104710	CARDINAL
afbr-241	153	2	0.0334	MONEY
afbr-241	154	1	0.136702	CARDINAL
afbr-241	154	2	0.107798	MONEY
afbr-241	154	3	0.117696	CARDINAL
afbr-241	154	4	0.4453	MONEY
afbr-241	154	5	0.104710	CARDINAL
afbr-241	155	1	15.40232	CARDINAL
afbr-241	156	1	0.600437	MONEY
afbr-241	156	2	11.45720	CARDINAL
afbr-241	156	3	0.440612 s.d.	ORG
afbr-241	156	4	7.116944	CARDINAL
afbr-241	156	5	5.322920	CARDINAL
afbr-241	156	6	6.425246	CARDINAL
afbr-241	156	7	991.6718	CARDINAL
afbr-241	156	8	6.998853	CARDINAL
afbr-241	157	1	6.643679	CARDINAL
afbr-241	157	2	3.756843 durbin-watson	PERSON
afbr-241	157	3	1.517175	CARDINAL
afbr-241	157	4	0.000734	CARDINAL
afbr-241	157	5	9.0	CARDINAL
afbr-241	157	6	australian finance &	ORG
afbr-241	158	1	3	CARDINAL
afbr-241	158	2	1	CARDINAL
afbr-241	158	3	2019 8	DATE
afbr-241	158	4	0.05	CARDINAL
afbr-241	160	1	60 percent	PERCENT
afbr-241	160	2	four	CARDINAL
afbr-241	160	3	durbin watson	PERSON
afbr-241	162	1	nigeria	GPE
afbr-241	163	1	chi-sq	PERSON
afbr-241	163	2	chi-sq	PERSON
afbr-241	163	3	d.f. prob	PERSON
afbr-241	164	1	6.809936 4	CARDINAL
afbr-241	166	1	0.507468 0.278045	MONEY
afbr-241	166	2	0.204147 0.242534	MONEY
afbr-241	169	1	0.507468 0.133505	MONEY
afbr-241	169	2	0.255089 0.082570	MONEY
afbr-241	169	3	0.242534 0.089788	MONEY
afbr-241	169	4	cgd	ORG
afbr-241	169	5	0.166405	CARDINAL
afbr-241	170	1	0.678448	CARDINAL
afbr-241	170	2	specification s.d.	ORG
afbr-241	170	3	0.820470 0.8612	MONEY
afbr-241	170	4	0.329343 0.1388	PRODUCT
afbr-241	170	5	0.843470	CARDINAL
afbr-241	170	6	0.485215	CARDINAL
afbr-241	170	7	0.824497 s.d	MONEY
afbr-241	171	1	0.908805	CARDINAL
afbr-241	171	2	0.351364	CARDINAL
afbr-241	171	3	4.074075	CARDINAL
afbr-241	171	4	44.45550	CARDINAL
afbr-241	171	5	durbin-watson	ORG
afbr-241	171	6	1.274413	CARDINAL
afbr-241	171	7	0.000000	CARDINAL
afbr-241	171	8	2.191316	CARDINAL
afbr-241	171	9	36.37256	CARDINAL
afbr-241	171	10	durbin-watson	ORG
afbr-241	171	11	0.252859	CARDINAL
afbr-241	171	12	9.0	CARDINAL
afbr-241	171	13	0.05	CARDINAL
afbr-241	173	1	60 percent	PERCENT
afbr-241	173	2	four	CARDINAL
afbr-241	173	3	durbin watson	PERSON
afbr-241	174	1	nigeria	GPE
afbr-241	175	1	dada	GPE
afbr-241	175	2	nigeria	GPE
afbr-241	176	1	australian finance &	ORG
afbr-241	177	1	3	CARDINAL
afbr-241	177	2	1	CARDINAL
afbr-241	177	3	2019 9	DATE
afbr-241	177	4	nigeria	GPE
afbr-241	180	1	2013	DATE
afbr-241	180	2	india	GPE
afbr-241	183	1	murray, sinclair	ORG
afbr-241	183	2	2006	DATE
afbr-241	183	3	uk	GPE
afbr-241	185	1	2011	DATE
afbr-241	187	1	5	CARDINAL
afbr-241	192	1	nigeria	GPE
afbr-241	196	1	2013	DATE
afbr-241	198	1	indian	NORP
afbr-241	198	2	13	CARDINAL
afbr-241	198	3	11	CARDINAL
afbr-241	198	4	6169	DATE
afbr-241	199	1	aondoakaa	PERSON
afbr-241	199	2	2015	DATE
afbr-241	200	1	nigeria	GPE
afbr-241	200	2	dada e. t.	PERSON
afbr-241	200	3	nigeria	GPE
afbr-241	201	1	babalola.	ORG
afbr-241	201	2	2012	DATE
afbr-241	202	1	nigeria	GPE
afbr-241	203	1	european journal of economics	ORG
afbr-241	203	2	39-50	CARDINAL
afbr-241	204	1	burhan, a. h., & rahmanti	ORG
afbr-241	204	2	2012	DATE
afbr-241	205	1	journal of economics	ORG
afbr-241	205	2	15	CARDINAL
afbr-241	205	3	2	CARDINAL
afbr-241	205	4	257	CARDINAL
afbr-241	205	5	272	CARDINAL
afbr-241	206	1	deegan	ORG
afbr-241	206	2	2007	DATE
afbr-241	207	1	j., duke ii	ORG
afbr-241	207	2	j. & kankpang	ORG
afbr-241	207	3	2013	DATE
afbr-241	208	1	nigerian	NORP
afbr-241	208	2	management & appliedeconomics	ORG
afbr-241	208	3	3	CARDINAL
afbr-241	208	4	5	CARDINAL
afbr-241	209	1	73-87	DATE
afbr-241	210	1	fontraine	ORG
afbr-241	210	2	a., & schmid	ORG
afbr-241	210	3	2006	DATE
afbr-241	212	1	22nd february,	DATE
afbr-241	212	2	2018	DATE
afbr-241	213	1	10	CARDINAL
afbr-241	213	2	o.r.	GPE
afbr-241	213	3	2009	DATE
afbr-241	215	1	11	CARDINAL
afbr-241	215	2	1	CARDINAL
afbr-241	215	3	106	CARDINAL
afbr-241	216	1	jasch, c. & stasiskiene	ORG
afbr-241	216	2	z.	PERSON
afbr-241	216	3	2005	DATE
afbr-241	218	1	4(34	CARDINAL
afbr-241	219	1	77-88	DATE
afbr-241	220	1	australian finance &	ORG
afbr-241	221	1	3	CARDINAL
afbr-241	221	2	1	CARDINAL
afbr-241	221	3	2019	DATE
afbr-241	221	4	10 kent	PERSON
afbr-241	221	5	p. & stewart	ORG
afbr-241	221	6	j. (2008	PERSON
afbr-241	223	1	22nd october, 2011	DATE
afbr-241	224	1	khaveh	PERSON
afbr-241	224	2	a.	PERSON
afbr-241	224	3	nikhashemi	GPE
afbr-241	224	4	s. r.,yousefi	PERSON
afbr-241	224	5	a. & haque	ORG
afbr-241	224	6	a.	PERSON
afbr-241	224	7	2012	DATE
afbr-241	225	1	singaporean	NORP
afbr-241	226	1	1(9	CARDINAL
afbr-241	226	2	06	CARDINAL
afbr-241	227	1	kpmg	ORG
afbr-241	228	1	2015	CARDINAL
afbr-241	229	1	kpmg	ORG
afbr-241	229	2	2015	DATE
afbr-241	230	1	kpmg	ORG
afbr-241	230	2	d. m & jagongo, a.	ORG
afbr-241	230	3	2013	DATE
afbr-241	231	1	bombay stock exchange	ORG
afbr-241	231	2	india	GPE
afbr-241	232	1	international journal of humanities	ORG
afbr-241	232	2	3	CARDINAL
afbr-241	232	3	8)	CARDINAL
afbr-241	232	4	167	CARDINAL
afbr-241	233	1	d. m & jagongo, a.	ORG
afbr-241	233	2	2013	DATE
afbr-241	234	1	bombay stock exchange	ORG
afbr-241	234	2	india	GPE
afbr-241	235	1	international journal of humanities	ORG
afbr-241	235	2	3	CARDINAL
afbr-241	235	3	munasinghe	ORG
afbr-241	235	4	m. a. t. k & kumara	PERSON
afbr-241	236	1	2013	DATE
afbr-241	237	1	sri-lanka	GPE
afbr-241	238	1	journal of emerging trends	ORG
afbr-241	238	2	4(3	CARDINAL
afbr-241	238	3	371	CARDINAL
afbr-241	239	1	munasinghe	ORG
afbr-241	239	2	m. a. t. k & kumara	PERSON
afbr-241	240	1	2013	DATE
afbr-241	241	1	sri-lanka	GPE
afbr-241	242	1	journal of emerging trends	ORG
afbr-241	242	2	4(3	CARDINAL
afbr-241	242	3	371	CARDINAL
afbr-241	243	1	nze	ORG
afbr-241	243	2	d.o.	GPE
afbr-241	243	3	j. & ojeogwu	ORG
afbr-241	244	1	nigeria	GPE
afbr-241	245	1	esut journal of accountancy	ORG
afbr-241	245	2	1	CARDINAL
afbr-241	245	3	260	CARDINAL
afbr-241	245	4	267	CARDINAL
afbr-241	245	5	m.u. & temitope	ORG
afbr-241	245	6	o.f.	GPE
afbr-241	245	7	2011	DATE
afbr-241	246	1	csr	ORG
afbr-241	246	2	nigerian	NORP
afbr-241	247	1	3(4	CARDINAL
afbr-241	247	2	44	CARDINAL
afbr-241	247	3	onyekwelu & ekwe	ORG
afbr-241	247	4	2014	DATE
afbr-241	249	1	8(1)1	CARDINAL
afbr-241	249	2	u.l. & ugwuanyi	ORG
afbr-241	249	3	2014	DATE
afbr-241	250	1	nigeria	GPE
afbr-241	251	1	journal of economics	ORG
afbr-241	252	1	5(6	CARDINAL
afbr-241	252	2	35-44	DATE
afbr-241	253	1	pandey	PERSON
afbr-241	253	2	i. m.	PERSON
afbr-241	253	3	2015	DATE
afbr-241	255	1	new delhi	GPE
afbr-241	255	2	vikas publishing house pvt ltd perrin	ORG
afbr-241	255	3	f. & tencati	ORG
afbr-241	255	4	a.	PERSON
afbr-241	255	5	2006	DATE
afbr-241	257	1	15	CARDINAL
afbr-241	257	2	296	CARDINAL
afbr-241	258	1	blidisel	GPE
afbr-241	258	2	r. & bogdan	ORG
afbr-241	258	3	2009	DATE
afbr-241	259	1	romania	GPE
afbr-241	261	1	14th september, 2011	DATE
afbr-241	263	1	academy of management journal	ORG
afbr-241	263	2	28	CARDINAL
afbr-241	263	3	2	CARDINAL
afbr-241	263	4	446	CARDINAL
afbr-241	264	1	robbins	PERSON
afbr-241	264	2	2011	DATE
afbr-241	266	1	14th	ORDINAL
afbr-241	267	1	yahya	PERSON
afbr-241	267	2	h.y.	GPE
afbr-241	267	3	b.	PERSON
afbr-241	267	4	2014	DATE
afbr-241	268	1	tehran stock exchange	ORG
afbr-241	269	1	international journal of accounting research	ORG
afbr-241	269	2	1(11	CARDINAL
afbr-241	269	3	43	CARDINAL
afbr-241	270	1	first	ORDINAL