id	sid	eid	entity	type
cjfa-30898	1	1	march 26, 2020	DATE
cjfa-30898	1	2	may 17, 2020	DATE
cjfa-30898	2	1	department of accounting	ORG
cjfa-30898	2	2	university of benin	ORG
cjfa-30898	2	3	benin city	GPE
cjfa-30898	2	4	edo state	ORG
cjfa-30898	2	5	nigeria	GPE
cjfa-30898	4	1	copernican journal of finance &	ORG
cjfa-30898	4	2	2300-3065	CARDINAL
cjfa-30898	4	3	2300-12402020	CARDINAL
cjfa-30898	4	4	9	CARDINAL
cjfa-30898	4	5	1	CARDINAL
cjfa-30898	4	6	h.o.	PERSON
cjfa-30898	4	7	2020	DATE
cjfa-30898	6	1	copernican journal of finance & accounting	ORG
cjfa-30898	6	2	9(1	CARDINAL
cjfa-30898	6	3	http://dx.doi	PERSON
cjfa-30898	7	1	org/10.12775	PERSON
cjfa-30898	7	2	osayantin aifuwa	PERSON
cjfa-30898	7	3	university of benin	ORG
cjfa-30898	8	1	j e l	PERSON
cjfa-30898	8	2	k32	PERSON
cjfa-30898	13	1	secondly	ORDINAL
cjfa-30898	13	2	fourth	ORDINAL
cjfa-30898	14	1	thirdly	ORDINAL
cjfa-30898	17	1	osayantin aifuwa10	PERSON
cjfa-30898	20	1	joseph	PERSON
cjfa-30898	20	2	2016	DATE
cjfa-30898	22	1	burhan &	ORG
cjfa-30898	22	2	2012	DATE
cjfa-30898	23	1	taouab & issor	ORG
cjfa-30898	23	2	2019	DATE
cjfa-30898	25	1	1987	DATE
cjfa-30898	25	2	bebbington & larrinaga	ORG
cjfa-30898	25	3	2014	DATE
cjfa-30898	25	4	bebbington & unerman	ORG
cjfa-30898	25	5	2017	DATE
cjfa-30898	26	1	the united nation’s	ORG
cjfa-30898	26	2	the year 2030	DATE
cjfa-30898	27	1	the united nations	ORG
cjfa-30898	27	2	un	ORG
cjfa-30898	27	3	oecd	ORG
cjfa-30898	27	4	millennium	DATE
cjfa-30898	27	5	1966	DATE
cjfa-30898	27	6	seventeen	CARDINAL
cjfa-30898	27	7	bebbington & unerman	ORG
cjfa-30898	27	8	2017	DATE
cjfa-30898	28	1	kim	PERSON
cjfa-30898	28	2	2016	DATE
cjfa-30898	28	3	un	ORG
cjfa-30898	28	4	2016	DATE
cjfa-30898	29	1	un	ORG
cjfa-30898	30	1	daily	DATE
cjfa-30898	31	1	2019	DATE
cjfa-30898	33	1	11	CARDINAL
cjfa-30898	33	2	kusuma & koesrindartoto	ORG
cjfa-30898	33	3	2014	DATE
cjfa-30898	35	1	johari & komathy	ORG
cjfa-30898	35	2	2019	DATE
cjfa-30898	38	1	adams	ORG
cjfa-30898	38	2	thornton & sepehri	ORG
cjfa-30898	38	3	2012	DATE
cjfa-30898	38	4	aggarwal	ORG
cjfa-30898	38	5	2013	DATE
cjfa-30898	39	1	dada & onyeogaziri	ORG
cjfa-30898	39	2	2018	DATE
cjfa-30898	39	3	beredugo & mefor	ORG
cjfa-30898	39	4	2016	DATE
cjfa-30898	39	5	burhan &	ORG
cjfa-30898	39	6	2012	DATE
cjfa-30898	39	7	li	PERSON
cjfa-30898	39	8	tsang & yang	ORG
cjfa-30898	39	9	2011	DATE
cjfa-30898	39	10	isa, 2014	DATE
cjfa-30898	39	11	2015	CARDINAL
cjfa-30898	39	12	onyekwelu & ugwuanyi	ORG
cjfa-30898	39	13	2014	DATE
cjfa-30898	39	14	2012	DATE
cjfa-30898	44	1	2014-2019	DATE
cjfa-30898	46	1	osayantin aifuwa12	PERSON
cjfa-30898	46	2	english	LANGUAGE
cjfa-30898	48	1	ssrn	PERSON
cjfa-30898	48	2	fifty-four	CARDINAL
cjfa-30898	48	3	54	CARDINAL
cjfa-30898	54	1	from decade to decade	DATE
cjfa-30898	54	2	taouab & issor	ORG
cjfa-30898	54	3	2019	DATE
cjfa-30898	55	1	50	DATE
cjfa-30898	55	2	taouab & issor	ORG
cjfa-30898	55	3	2019	DATE
cjfa-30898	56	1	1957	DATE
cjfa-30898	57	1	60	DATE
cjfa-30898	57	2	70	DATE
cjfa-30898	57	3	katz & kahn	ORG
cjfa-30898	57	4	1978	DATE
cjfa-30898	57	5	lupton	GPE
cjfa-30898	57	6	1977	DATE
cjfa-30898	57	7	yuchtman & seashore	ORG
cjfa-30898	57	8	1967	DATE
cjfa-30898	58	1	80	DATE
cjfa-30898	58	2	1989	DATE
cjfa-30898	58	3	robbins, 1987	ORG
cjfa-30898	59	1	90	DATE
cjfa-30898	59	2	adam, 1994	ORG
cjfa-30898	59	3	harrison & freeman	ORG
cjfa-30898	59	4	1999	DATE
cjfa-30898	60	1	13	CARDINAL
cjfa-30898	60	2	the first decade	DATE
cjfa-30898	60	3	lebans & euske	ORG
cjfa-30898	60	4	2006	DATE
cjfa-30898	61	1	the second decade	DATE
cjfa-30898	62	1	isaiah	PERSON
cjfa-30898	62	2	selvam	PERSON
cjfa-30898	62	3	kasilingam & mariappan	ORG
cjfa-30898	62	4	2015	DATE
cjfa-30898	62	5	selvam	ORG
cjfa-30898	62	6	2016	DATE
cjfa-30898	62	7	selvam, gayathri, vansanth, lingaraja & marxiaoli	ORG
cjfa-30898	62	8	2016	DATE
cjfa-30898	65	1	2017	DATE
cjfa-30898	66	1	mva	ORG
cjfa-30898	66	2	tobin	ORG
cjfa-30898	66	3	santos & brito	ORG
cjfa-30898	66	4	2012	DATE
cjfa-30898	67	1	nobanee & khare	ORG
cjfa-30898	67	2	2018	DATE
cjfa-30898	71	1	santos & brito	ORG
cjfa-30898	71	2	2012	DATE
cjfa-30898	71	3	selvam et al.	PERSON
cjfa-30898	71	4	2016	DATE
cjfa-30898	72	1	two	CARDINAL
cjfa-30898	73	1	1987	DATE
cjfa-30898	74	1	sr	ORG
cjfa-30898	74	2	2004	DATE
cjfa-30898	75	1	2019	CARDINAL
cjfa-30898	75	2	daily	DATE
cjfa-30898	76	1	hahn	PERSON
cjfa-30898	76	2	2014	DATE
cjfa-30898	77	1	gunarsih & ismawati	ORG
cjfa-30898	77	2	2018	DATE
cjfa-30898	78	1	1980	DATE
cjfa-30898	78	2	first	ORDINAL
cjfa-30898	79	1	johari	PERSON
cjfa-30898	79	2	2019	DATE
cjfa-30898	79	3	joseph	PERSON
cjfa-30898	79	4	2016	DATE
cjfa-30898	79	5	sr	ORG
cjfa-30898	80	1	johari &komathy	ORG
cjfa-30898	80	2	2019	DATE
cjfa-30898	81	1	sr	ORG
cjfa-30898	81	2	south africa	GPE
cjfa-30898	81	3	odoemelam & okafor	ORG
cjfa-30898	81	4	2018	DATE
cjfa-30898	81	5	enehizena & osazevbaru	ORG
cjfa-30898	81	6	2019	DATE
cjfa-30898	82	1	myanmar	GPE
cjfa-30898	82	2	bangladesh	GPE
cjfa-30898	82	3	cambodia	GPE
cjfa-30898	82	4	ethiopia	GPE
cjfa-30898	82	5	2019	DATE
cjfa-30898	82	6	15	CARDINAL
cjfa-30898	82	7	2019	DATE
cjfa-30898	83	1	johari	PERSON
cjfa-30898	83	2	2019	DATE
cjfa-30898	83	3	europe	LOC
cjfa-30898	83	4	about forty-nine percent	CARDINAL
cjfa-30898	83	5	49%	PERCENT
cjfa-30898	83	6	asia	LOC
cjfa-30898	83	7	fifteen percent	PERCENT
cjfa-30898	83	8	15%	PERCENT
cjfa-30898	83	9	america	GPE
cjfa-30898	83	10	fourteen percent	PERCENT
cjfa-30898	83	11	14%	PERCENT
cjfa-30898	83	12	latin america	LOC
cjfa-30898	83	13	twelve percent	PERCENT
cjfa-30898	83	14	12%	PERCENT
cjfa-30898	83	15	oceania	GPE
cjfa-30898	83	16	six percent	PERCENT
cjfa-30898	83	17	6%	PERCENT
cjfa-30898	83	18	africa	LOC
cjfa-30898	83	19	only four percent	PERCENT
cjfa-30898	83	20	4%	PERCENT
cjfa-30898	84	1	that ninety percent	PERCENT
cjfa-30898	84	2	90%	PERCENT
cjfa-30898	84	3	klynveld peat marwick	ORG
cjfa-30898	85	1	kpmg]	ORG
cjfa-30898	85	2	2017	DATE
cjfa-30898	86	1	2018	DATE
cjfa-30898	87	1	100	CARDINAL
cjfa-30898	87	2	2005	DATE
cjfa-30898	87	3	siew	PERSON
cjfa-30898	87	4	balatbat & carmichael	ORG
cjfa-30898	87	5	2013	DATE
cjfa-30898	87	6	2019	DATE
cjfa-30898	88	1	sr	ORG
cjfa-30898	89	1	boston	GPE
cjfa-30898	89	2	1997	DATE
cjfa-30898	89	3	amsterdam	GPE
cjfa-30898	89	4	2002	DATE
cjfa-30898	90	1	2019	DATE
cjfa-30898	90	2	willis	PERSON
cjfa-30898	90	3	campagnoni & gee	ORG
cjfa-30898	90	4	2015	DATE
cjfa-30898	91	1	gri	ORG
cjfa-30898	91	2	first	ORDINAL
cjfa-30898	91	3	g1	ORG
cjfa-30898	91	4	2000	DATE
cjfa-30898	92	1	two years later	DATE
cjfa-30898	92	2	second	ORDINAL
cjfa-30898	93	1	2006	DATE
cjfa-30898	93	2	third	ORDINAL
cjfa-30898	94	1	2006	DATE
cjfa-30898	95	1	johari & komathy	ORG
cjfa-30898	95	2	2019	DATE
cjfa-30898	96	1	five years later	DATE
cjfa-30898	97	1	a couple of years later	DATE
cjfa-30898	99	1	two	CARDINAL
cjfa-30898	99	2	ssd	ORG
cjfa-30898	99	3	taleatu	ORG
cjfa-30898	99	4	adetula & uwuigbe	ORG
cjfa-30898	99	5	2016	CARDINAL
cjfa-30898	99	6	willis et al.	PERSON
cjfa-30898	99	7	2015	DATE
cjfa-30898	100	1	seven	CARDINAL
cjfa-30898	101	1	ssd	ORG
cjfa-30898	101	2	three	CARDINAL
cjfa-30898	101	3	willis et al.	PERSON
cjfa-30898	101	4	2015	DATE
cjfa-30898	102	1	1	CARDINAL
cjfa-30898	103	1	sr	ORG
cjfa-30898	103	2	1	CARDINAL
cjfa-30898	103	3	sr	ORG
cjfa-30898	103	4	johari	PERSON
cjfa-30898	103	5	2019	DATE
cjfa-30898	104	1	2016	DATE
cjfa-30898	105	1	2019	DATE
cjfa-30898	106	1	willis et al.	PERSON
cjfa-30898	106	2	2015	DATE
cjfa-30898	107	1	two	CARDINAL
cjfa-30898	107	2	2019	DATE
cjfa-30898	108	1	us	GPE
cjfa-30898	108	2	three	CARDINAL
cjfa-30898	108	3	gri 102	ORG
cjfa-30898	108	4	103	CARDINAL
cjfa-30898	108	5	willis et al.	PERSON
cjfa-30898	108	6	2015	DATE
cjfa-30898	109	1	three	CARDINAL
cjfa-30898	110	1	gri 200	ORG
cjfa-30898	110	2	300	CARDINAL
cjfa-30898	110	3	400	CARDINAL
cjfa-30898	112	1	o	DATE
cjfa-30898	112	2	johari	PERSON
cjfa-30898	112	3	2019	DATE
cjfa-30898	113	1	2016	DATE
cjfa-30898	114	1	2019	DATE
cjfa-30898	115	1	willis et al.	PERSON
cjfa-30898	115	2	2015	DATE
cjfa-30898	116	1	two	CARDINAL
cjfa-30898	116	2	2019	DATE
cjfa-30898	117	1	us	GPE
cjfa-30898	117	2	three	CARDINAL
cjfa-30898	117	3	gri 102	ORG
cjfa-30898	117	4	103	CARDINAL
cjfa-30898	117	5	willis et al.	PERSON
cjfa-30898	117	6	2015	DATE
cjfa-30898	118	1	three	CARDINAL
cjfa-30898	118	2	17	CARDINAL
cjfa-30898	119	1	gri 200	ORG
cjfa-30898	119	2	300	CARDINAL
cjfa-30898	119	3	400	CARDINAL
cjfa-30898	121	1	2	CARDINAL
cjfa-30898	121	2	2	CARDINAL
cjfa-30898	121	3	sr	ORG
cjfa-30898	121	4	johari	PERSON
cjfa-30898	121	5	2019	DATE
cjfa-30898	122	1	nigeria	GPE
cjfa-30898	122	2	nigeria	GPE
cjfa-30898	124	1	sr	ORG
cjfa-30898	124	2	nigeria	GPE
cjfa-30898	124	3	nigeria	GPE
cjfa-30898	124	4	asaolu, agboola	ORG
cjfa-30898	124	5	ayoola & salawu,	ORG
cjfa-30898	124	6	2011	DATE
cjfa-30898	124	7	emeka-nwokoji & osisioma	ORG
cjfa-30898	124	8	2019	DATE
cjfa-30898	125	1	asaolu et al.	PERSON
cjfa-30898	125	2	2011	DATE
cjfa-30898	126	1	gri	ORG
cjfa-30898	126	2	2015	DATE
cjfa-30898	126	3	2015	DATE
cjfa-30898	127	1	kpmg	GPE
cjfa-30898	127	2	2011	DATE
cjfa-30898	127	3	nigeria	NORP
cjfa-30898	129	1	2014	DATE
cjfa-30898	129	2	nigeria	GPE
cjfa-30898	129	3	approximately two percent	PERCENT
cjfa-30898	129	4	annual	DATE
cjfa-30898	130	1	owolabi et al	PERSON
cjfa-30898	131	1	2016	CARDINAL
cjfa-30898	131	2	lafarge africa plc	ORG
cjfa-30898	131	3	30%	PERCENT
cjfa-30898	132	1	salim	PERSON
cjfa-30898	132	2	2017	DATE
cjfa-30898	132	3	nigeria	GPE
cjfa-30898	132	4	19.13%	PERCENT
cjfa-30898	133	1	johari	PERSON
cjfa-30898	133	2	2019	DATE
cjfa-30898	134	1	nigeria	GPE
cjfa-30898	134	2	nigeria	GPE
cjfa-30898	136	1	sr	ORG
cjfa-30898	136	2	nigeria	GPE
cjfa-30898	136	3	nigeria	GPE
cjfa-30898	136	4	asaolu, agboola	ORG
cjfa-30898	136	5	ayoola & salawu,	ORG
cjfa-30898	136	6	2011	DATE
cjfa-30898	136	7	emeka-nwokoji & osisioma	ORG
cjfa-30898	136	8	2019	DATE
cjfa-30898	137	1	asaolu et al	PERSON
cjfa-30898	138	1	2011	DATE
cjfa-30898	139	1	gri	ORG
cjfa-30898	139	2	2015	DATE
cjfa-30898	139	3	2015	DATE
cjfa-30898	140	1	kpmg	GPE
cjfa-30898	140	2	2011	DATE
cjfa-30898	140	3	nigeria	NORP
cjfa-30898	141	1	osayantin aifuwa18	PERSON
cjfa-30898	142	1	2014	DATE
cjfa-30898	142	2	nigeria	GPE
cjfa-30898	142	3	approximately two percent	PERCENT
cjfa-30898	142	4	annual	DATE
cjfa-30898	143	1	owolabi et al	PERSON
cjfa-30898	144	1	2016	CARDINAL
cjfa-30898	144	2	lafarge africa plc	ORG
cjfa-30898	144	3	30%	PERCENT
cjfa-30898	145	1	salim	PERSON
cjfa-30898	145	2	2017	DATE
cjfa-30898	145	3	nigeria	GPE
cjfa-30898	145	4	19.13%	PERCENT
cjfa-30898	146	1	about 34.31%	PERCENT
cjfa-30898	146	2	eyitomi & taiwo	ORG
cjfa-30898	146	3	2018	DATE
cjfa-30898	146	4	2011	DATE
cjfa-30898	147	1	nigeria	GPE
cjfa-30898	147	2	kwaghfa	GPE
cjfa-30898	147	3	2015	DATE
cjfa-30898	149	1	nigeria	GPE
cjfa-30898	150	1	2015	DATE
cjfa-30898	151	1	sr	ORG
cjfa-30898	151	2	nigeria	GPE
cjfa-30898	153	1	sr	ORG
cjfa-30898	153	2	2015	DATE
cjfa-30898	153	3	2014	DATE
cjfa-30898	153	4	oyewo & badejor	ORG
cjfa-30898	153	5	2014	DATE
cjfa-30898	153	6	nnamani et al.	PERSON
cjfa-30898	153	7	2017	CARDINAL
cjfa-30898	153	8	2016	DATE
cjfa-30898	154	1	ayoola & olasanmi	ORG
cjfa-30898	154	2	2013	DATE
cjfa-30898	157	1	19	CARDINAL
cjfa-30898	157	2	zhao	PERSON
cjfa-30898	157	3	yang	PERSON
cjfa-30898	157	4	2017	DATE
cjfa-30898	157	5	sr	ORG
cjfa-30898	159	1	gri (johari & komathi	ORG
cjfa-30898	159	2	2019	DATE
cjfa-30898	160	1	three	CARDINAL
cjfa-30898	161	1	bayoud, kavanagh & slaughter	ORG
cjfa-30898	161	2	2012	DATE
cjfa-30898	161	3	carroll	ORG
cjfa-30898	161	4	1999	DATE
cjfa-30898	161	5	venazi	ORG
cjfa-30898	161	6	2012	DATE
cjfa-30898	161	7	sadia	GPE
cjfa-30898	161	8	tariq & saba	ORG
cjfa-30898	161	9	2015	DATE
cjfa-30898	161	10	2019	DATE
cjfa-30898	161	11	tilt & lester	ORG
cjfa-30898	161	12	2012	DATE
cjfa-30898	161	13	saha & akter	ORG
cjfa-30898	161	14	2013	DATE
cjfa-30898	161	15	balabanis, philips & lyall	ORG
cjfa-30898	161	16	1998	DATE
cjfa-30898	161	17	bowrin	GPE
cjfa-30898	161	18	2013	DATE
cjfa-30898	161	19	ismail & ibrahim	ORG
cjfa-30898	161	20	2010	DATE
cjfa-30898	162	1	one	CARDINAL
cjfa-30898	162	2	two	CARDINAL
cjfa-30898	164	1	2014	DATE
cjfa-30898	166	1	miller	ORG
cjfa-30898	166	2	mahoney & brooks, 2006	ORG
cjfa-30898	171	1	hashmi	PERSON
cjfa-30898	171	2	damanhouri & rana	ORG
cjfa-30898	171	3	2015	DATE
cjfa-30898	172	1	muñoz	ORG
cjfa-30898	172	2	zhao & yang	ORG
cjfa-30898	172	3	2017	DATE
cjfa-30898	174	1	al-gahope	PERSON
cjfa-30898	174	2	al-dharnari	PERSON
cjfa-30898	174	3	2016	DATE
cjfa-30898	175	1	shamil	PERSON
cjfa-30898	175	2	shaikh	PERSON
cjfa-30898	175	3	ho	PERSON
cjfa-30898	175	4	krishnan	PERSON
cjfa-30898	175	5	2014	DATE
cjfa-30898	176	1	gulzar	PERSON
cjfa-30898	176	2	cherian	ORG
cjfa-30898	176	3	sial	ORG
cjfa-30898	176	4	badulescu	GPE
cjfa-30898	176	5	badulescu	GPE
cjfa-30898	176	6	khuong	PERSON
cjfa-30898	176	7	2018	DATE
cjfa-30898	177	1	sr	ORG
cjfa-30898	180	1	the nigerian stock exchange	ORG
cjfa-30898	180	2	sr	ORG
cjfa-30898	180	3	2011	DATE
cjfa-30898	181	1	nigeria	GPE
cjfa-30898	181	2	2018	DATE
cjfa-30898	184	1	100	CARDINAL
cjfa-30898	184	2	2005	DATE
cjfa-30898	184	3	2019	DATE
cjfa-30898	185	1	sr	ORG
cjfa-30898	186	1	four	CARDINAL
cjfa-30898	188	1	first	ORDINAL
cjfa-30898	188	2	sr	ORG
cjfa-30898	188	3	amacha & dastane	ORG
cjfa-30898	188	4	2017	CARDINAL
cjfa-30898	188	5	beredugo & mefor	ORG
cjfa-30898	188	6	2016	DATE
cjfa-30898	188	7	burhan &	ORG
cjfa-30898	188	8	2012	DATE
cjfa-30898	188	9	diantimala	GPE
cjfa-30898	188	10	2018	DATE
cjfa-30898	188	11	egbunike & onyali	ORG
cjfa-30898	188	12	2016	DATE
cjfa-30898	188	13	kusuma & koesrindartoto	ORG
cjfa-30898	188	14	2014	DATE
cjfa-30898	188	15	2015	CARDINAL
cjfa-30898	188	16	onyekwelu & ugwuanyi	ORG
cjfa-30898	188	17	2014	DATE
cjfa-30898	189	1	second	ORDINAL
cjfa-30898	189	2	gerab & toste	ORG
cjfa-30898	189	3	2017	CARDINAL
cjfa-30898	189	4	li	PERSON
cjfa-30898	189	5	tsang & yang	ORG
cjfa-30898	189	6	2011	DATE
cjfa-30898	189	7	isa, 2014	DATE
cjfa-30898	189	8	2015	DATE
cjfa-30898	190	1	third	ORDINAL
cjfa-30898	190	2	adams et al.	PERSON
cjfa-30898	190	3	2012	DATE
cjfa-30898	190	4	2018	DATE
cjfa-30898	190	5	2013	DATE
cjfa-30898	190	6	21	CARDINAL
cjfa-30898	190	7	2012	DATE
cjfa-30898	191	1	fourth	ORDINAL
cjfa-30898	191	2	sr	ORG
cjfa-30898	191	3	aggarwal	ORG
cjfa-30898	191	4	2013	DATE
cjfa-30898	192	1	first	ORDINAL
cjfa-30898	192	2	al.	PERSON
cjfa-30898	192	3	2018	DATE
cjfa-30898	194	1	sr	ORG
cjfa-30898	196	1	1	CARDINAL
cjfa-30898	197	1	3	CARDINAL
cjfa-30898	197	2	2019	DATE
cjfa-30898	198	1	nigeria	GPE
cjfa-30898	199	1	sustainability accounting standard board’s	ORG
cjfa-30898	199	2	tobin	ORG
cjfa-30898	199	3	q. sustainability	ORG
cjfa-30898	200	1	4	CARDINAL
cjfa-30898	200	2	afrăsinei	PERSON
cjfa-30898	200	3	romania capital	GPE
cjfa-30898	203	1	gri & iirc	ORG
cjfa-30898	204	1	5	CARDINAL
cjfa-30898	204	2	johari	PERSON
cjfa-30898	204	3	malaysia	GPE
cjfa-30898	204	4	malaysia	GPE
cjfa-30898	205	1	roa & roe	ORG
cjfa-30898	205	2	eps & dps	ORG
cjfa-30898	208	1	6 uwuigbeet	QUANTITY
cjfa-30898	208	2	nigeria	GPE
cjfa-30898	209	1	mps	PERSON
cjfa-30898	211	1	mps	PERSON
cjfa-30898	212	1	7	CARDINAL
cjfa-30898	212	2	khare(2018	GPE
cjfa-30898	213	1	132	CARDINAL
cjfa-30898	213	2	2002-2017	DATE
cjfa-30898	214	1	78%	PERCENT
cjfa-30898	216	1	8	CARDINAL
cjfa-30898	216	2	dada	GPE
cjfa-30898	216	3	nigeria	GPE
cjfa-30898	218	1	nigeria	GPE
cjfa-30898	219	1	9	CARDINAL
cjfa-30898	219	2	2018	DATE
cjfa-30898	219	3	japan	GPE
cjfa-30898	219	4	south korea	GPE
cjfa-30898	219	5	indonesia	GPE
cjfa-30898	219	6	india	GPE
cjfa-30898	219	7	asia	LOC
cjfa-30898	220	1	mbr	ORG
cjfa-30898	222	1	10	CARDINAL
cjfa-30898	222	2	2017	CARDINAL
cjfa-30898	222	3	nigeria	GPE
cjfa-30898	222	4	nigeria	GPE
cjfa-30898	225	1	1	CARDINAL
cjfa-30898	226	1	23 s/n	QUANTITY
cjfa-30898	226	2	11	CARDINAL
cjfa-30898	226	3	nigeria	GPE
cjfa-30898	227	1	roe	ORG
cjfa-30898	228	1	nigeria	GPE
cjfa-30898	229	1	12	CARDINAL
cjfa-30898	229	2	kenya	GPE
cjfa-30898	229	3	the nairobi securities exchange	ORG
cjfa-30898	229	4	kenya	GPE
cjfa-30898	230	1	one hundred and ninety-seven	CARDINAL
cjfa-30898	230	2	197	CARDINAL
cjfa-30898	231	1	kenya	GPE
cjfa-30898	233	1	o	DATE
cjfa-30898	233	2	2019	DATE
cjfa-30898	236	1	the period of 2014 to 2019	DATE
cjfa-30898	240	1	the year 2030	DATE
cjfa-30898	240	2	un	ORG
cjfa-30898	243	1	sr	ORG
cjfa-30898	244	1	1	CARDINAL
cjfa-30898	249	1	adam	PERSON
cjfa-30898	249	2	1994	DATE
cjfa-30898	251	1	12(1	CARDINAL
cjfa-30898	251	2	27-44	DATE
cjfa-30898	253	1	org/10.1016/0272-6963(94)90004-3	TIME
cjfa-30898	254	1	m., thornton	PERSON
cjfa-30898	254	2	2012	DATE
cjfa-30898	256	1	1(1	CARDINAL
cjfa-30898	256	2	24	CARDINAL
cjfa-30898	257	1	aggarwal	ORG
cjfa-30898	257	2	2013	DATE
cjfa-30898	259	1	indian	NORP
cjfa-30898	260	1	global journal of management and business research finance	ORG
cjfa-30898	260	2	13(11	DATE
cjfa-30898	260	3	61	CARDINAL
cjfa-30898	261	1	h.o.	PERSON
cjfa-30898	261	2	m.	PERSON
cjfa-30898	261	3	o.c.	GPE
cjfa-30898	261	4	a.	PERSON
cjfa-30898	261	5	2019	DATE
cjfa-30898	263	1	copernican journal	ORG
cjfa-30898	263	2	8(4	CARDINAL
cjfa-30898	263	3	61-89	DATE
cjfa-30898	265	1	alshehhi	PERSON
cjfa-30898	265	2	a., nobanee, h., & khare	PERSON
cjfa-30898	265	3	2018	DATE
cjfa-30898	267	1	10(494	CARDINAL
cjfa-30898	267	2	1-25	DATE
cjfa-30898	269	1	al-gamrh	PERSON
cjfa-30898	269	2	b., & al-dharnari	ORG
cjfa-30898	269	3	r.a.	PERSON
cjfa-30898	269	4	2016	CARDINAL
cjfa-30898	271	1	international business management	ORG
cjfa-30898	271	2	10(8	CARDINAL
cjfa-30898	272	1	amacha	GPE
cjfa-30898	272	2	e.b.	GPE
cjfa-30898	272	3	2017	CARDINAL
cjfa-30898	273	1	malaysian	NORP
cjfa-30898	274	1	asian	NORP
cjfa-30898	274	2	4(2	CARDINAL
cjfa-30898	274	3	55	CARDINAL
cjfa-30898	276	1	asaolu	PERSON
cjfa-30898	276	2	t.o.	GPE
cjfa-30898	276	3	agboola	GPE
cjfa-30898	276	4	a.a.	GPE
cjfa-30898	276	5	t.j.	GPE
cjfa-30898	276	6	m.k.	GPE
cjfa-30898	276	7	2011	DATE
cjfa-30898	277	1	nigerian	NORP
cjfa-30898	279	1	federal university of agriculture	ORG
cjfa-30898	279	2	abeokuta	GPE
cjfa-30898	279	3	nigeria	GPE
cjfa-30898	280	1	a.i.	GPE
cjfa-30898	280	2	dada	GPE
cjfa-30898	280	3	e.t.	GPE
cjfa-30898	280	4	u.r.	ORG
cjfa-30898	280	5	2018	DATE
cjfa-30898	281	1	nigeria	GPE
cjfa-30898	282	1	international journal of business and law research	ORG
cjfa-30898	282	2	6(3	CARDINAL
cjfa-30898	282	3	1-10	CARDINAL
cjfa-30898	283	1	t.j.	GPE
cjfa-30898	283	2	o.o.	PERSON
cjfa-30898	283	3	2013	DATE
cjfa-30898	284	1	nigeria	GPE
cjfa-30898	285	1	7(1	CARDINAL
cjfa-30898	285	2	30	CARDINAL
cjfa-30898	287	1	25 balabanis	QUANTITY
cjfa-30898	287	2	philips, h., & lyall	ORG
cjfa-30898	287	3	j.	PERSON
cjfa-30898	287	4	1998	DATE
cjfa-30898	288	1	british	NORP
cjfa-30898	289	1	european	NORP
cjfa-30898	289	2	98	CARDINAL
cjfa-30898	289	3	25-44	DATE
cjfa-30898	290	1	bayoud	PERSON
cjfa-30898	290	2	n.s.	GPE
cjfa-30898	290	3	kavanagh	PERSON
cjfa-30898	290	4	m., & slaughter	ORG
cjfa-30898	290	5	2012	DATE
cjfa-30898	291	1	libya	GPE
cjfa-30898	292	1	journal of business and	ORG
cjfa-30898	292	2	7(1	DATE
cjfa-30898	292	3	131-60	CARDINAL
cjfa-30898	293	1	bebbington	ORG
cjfa-30898	293	2	j., & unerman	ORG
cjfa-30898	293	3	j. (2017	ORG
cjfa-30898	294	1	the united nations sustainable development	ORG
cjfa-30898	295	1	1	CARDINAL
cjfa-30898	295	2	bebbington	ORG
cjfa-30898	295	3	j., & larrinaga	ORG
cjfa-30898	295	4	2014	DATE
cjfa-30898	297	1	39(6	CARDINAL
cjfa-30898	297	2	395	CARDINAL
cjfa-30898	299	1	org/10.1016/j.aos.2014.01.003	GPE
cjfa-30898	299	2	beredugo	ORG
cjfa-30898	299	3	s.b.	GPE
cjfa-30898	299	4	i.k.	GPE
cjfa-30898	299	5	2016	CARDINAL
cjfa-30898	300	1	nigeria	GPE
cjfa-30898	301	1	research journal of finance	ORG
cjfa-30898	301	2	55-63	CARDINAL
cjfa-30898	302	1	bowrin	GPE
cjfa-30898	302	2	a.r.	GPE
cjfa-30898	302	3	2013	DATE
cjfa-30898	303	1	caribbean	LOC
cjfa-30898	304	1	social responsibility journal	ORG
cjfa-30898	304	2	9(2	CARDINAL
cjfa-30898	304	3	259-280	CARDINAL
cjfa-30898	306	1	brundtland	ORG
cjfa-30898	306	2	g.h.	GPE
cjfa-30898	306	3	1987	DATE
cjfa-30898	308	1	united nations world commission	ORG
cjfa-30898	309	1	oxford	NORP
cjfa-30898	309	2	oxford university	ORG
cjfa-30898	310	1	burhan, a.h., & rahmanti	ORG
cjfa-30898	310	2	w.	PERSON
cjfa-30898	310	3	2012	DATE
cjfa-30898	312	1	journal of economics	ORG
cjfa-30898	312	2	ventura	GPE
cjfa-30898	312	3	257	CARDINAL
cjfa-30898	313	1	afrăsinei	PERSON
cjfa-30898	313	2	m., & georgescu	ORG
cjfa-30898	313	3	2019	DATE
cjfa-30898	315	1	romanian	NORP
cjfa-30898	316	1	11(658	CARDINAL
cjfa-30898	316	2	1-21	DATE
cjfa-30898	317	1	carroll, a. (	ORG
cjfa-30898	317	2	1999	DATE
cjfa-30898	319	1	268	CARDINAL
cjfa-30898	321	1	cherrington	ORG
cjfa-30898	321	2	d.j.	GPE
cjfa-30898	321	3	1989	DATE
cjfa-30898	323	1	london	GPE
cjfa-30898	323	2	allyn & bacon	ORG
cjfa-30898	324	1	h.y.	GPE
cjfa-30898	324	2	gerab	ORG
cjfa-30898	324	3	f., & toste	ORG
cjfa-30898	324	4	2017	CARDINAL
cjfa-30898	326	1	april-june 2017	DATE
cjfa-30898	326	2	1-9	DATE
cjfa-30898	328	1	dhaliwal	PERSON
cjfa-30898	328	2	d.s.	GPE
cjfa-30898	328	3	li	PERSON
cjfa-30898	328	4	o.z.	GPE
cjfa-30898	328	5	tsang, a., & yang	ORG
cjfa-30898	328	6	y.g.	GPE
cjfa-30898	328	7	2011	DATE
cjfa-30898	330	1	86(1	CARDINAL
cjfa-30898	330	2	59-100	CARDINAL
cjfa-30898	332	1	diantimala	GPE
cjfa-30898	332	2	2018	DATE
cjfa-30898	334	1	journal of accounting	ORG
cjfa-30898	334	2	4(2	CARDINAL
cjfa-30898	334	3	32	CARDINAL
cjfa-30898	335	1	j. (2004	PERSON
cjfa-30898	336	1	a. henriques	GPE
cjfa-30898	336	2	j. richardson	PERSON
cjfa-30898	338	1	csr	ORG
cjfa-30898	338	2	london	GPE
cjfa-30898	339	1	c.m.	GPE
cjfa-30898	339	2	c.f.	GPE
cjfa-30898	339	3	c.i.	GPE
cjfa-30898	339	4	2016	CARDINAL
cjfa-30898	341	1	journal of management	ORG
cjfa-30898	341	2	3(2	CARDINAL
cjfa-30898	341	3	79	CARDINAL
cjfa-30898	343	1	n.a.	GPE
cjfa-30898	343	2	b.c.	GPE
cjfa-30898	343	3	2019	DATE
cjfa-30898	344	1	nigeria	GPE
cjfa-30898	345	1	european journal of accounting	ORG
cjfa-30898	345	2	7(3	CARDINAL
cjfa-30898	345	3	1-19	CARDINAL
cjfa-30898	346	1	b.s.	GPE
cjfa-30898	346	2	& tannenbaum	PERSON
cjfa-30898	346	3	a.s.	GPE
cjfa-30898	346	4	1957	DATE
cjfa-30898	348	1	american sociological review	ORG
cjfa-30898	348	2	22	CARDINAL
cjfa-30898	348	3	534-540	QUANTITY
cjfa-30898	350	1	2019	CARDINAL
cjfa-30898	351	1	https://www.gri	DATE
cjfa-30898	352	1	19.12.2019	CARDINAL
cjfa-30898	353	1	2015	CARDINAL
cjfa-30898	354	1	19.12.2019	CARDINAL
cjfa-30898	355	1	gulzar	PERSON
cjfa-30898	355	2	m.a.	PERSON
cjfa-30898	355	3	cherian	GPE
cjfa-30898	355	4	j.	GPE
cjfa-30898	355	5	sial	GPE
cjfa-30898	355	6	m.s.	GPE
cjfa-30898	355	7	badulescu, a.	PERSON
cjfa-30898	355	8	thu	GPE
cjfa-30898	355	9	p.a.	GPE
cjfa-30898	355	10	badulescu	GPE
cjfa-30898	355	11	d., & khuong	ORG
cjfa-30898	355	12	n.v.	GPE
cjfa-30898	355	13	2018	DATE
cjfa-30898	356	1	chinese	NORP
cjfa-30898	357	1	10(12	CARDINAL
cjfa-30898	357	2	1-12	CARDINAL
cjfa-30898	360	1	gunarsih	PERSON
cjfa-30898	360	2	t., & ismawati	ORG
cjfa-30898	360	3	2018	DATE
cjfa-30898	362	1	2(1	CARDINAL
cjfa-30898	362	2	9	CARDINAL
cjfa-30898	363	1	hahn	PERSON
cjfa-30898	363	2	t.	GPE
cjfa-30898	363	3	pinkse	NORP
cjfa-30898	363	4	j., & figge	ORG
cjfa-30898	363	5	f.	PERSON
cjfa-30898	363	6	2014	DATE
cjfa-30898	365	1	academy of management review	ORG
cjfa-30898	365	2	39(4	CARDINAL
cjfa-30898	365	3	463	CARDINAL
cjfa-30898	366	1	haladu	PERSON
cjfa-30898	366	2	a., & salim	ORG
cjfa-30898	366	3	b.	PERSON
cjfa-30898	366	4	2017	CARDINAL
cjfa-30898	367	1	nigerian	NORP
cjfa-30898	368	1	3(2	CARDINAL
cjfa-30898	368	2	87	CARDINAL
cjfa-30898	369	1	https://dx.doi.org/10.26710/jafee.v3i2.96	PERSON
cjfa-30898	370	1	harrison	PERSON
cjfa-30898	370	2	j.s.	GPE
cjfa-30898	370	3	r.e.	PERSON
cjfa-30898	370	4	1999	DATE
cjfa-30898	372	1	the academy of management journal	ORG
cjfa-30898	372	2	42(5	CARDINAL
cjfa-30898	372	3	479-485	QUANTITY
cjfa-30898	374	1	hashmi	PERSON
cjfa-30898	374	2	m.a.	GPE
cjfa-30898	374	3	damanhouri, a., & rana	ORG
cjfa-30898	374	4	2015	CARDINAL
cjfa-30898	375	1	the united states	GPE
cjfa-30898	376	1	journal of business ethics	ORG
cjfa-30898	376	2	127(3	DATE
cjfa-30898	376	3	673-	CARDINAL
cjfa-30898	376	4	681	CARDINAL
cjfa-30898	378	1	m. (	PERSON
cjfa-30898	378	2	2005	DATE
cjfa-30898	380	1	international journal of management	ORG
cjfa-30898	380	2	6(3	CARDINAL
cjfa-30898	380	3	213	CARDINAL
cjfa-30898	382	1	2014	DATE
cjfa-30898	384	1	2(1	CARDINAL
cjfa-30898	384	2	1-9	DATE
cjfa-30898	385	1	isaiah	PERSON
cjfa-30898	385	2	o.m.	GPE
cjfa-30898	385	3	selvam, m.	PERSON
cjfa-30898	385	4	kasilingam	PERSON
cjfa-30898	385	5	l., & mariappan	ORG
cjfa-30898	385	6	r.	PERSON
cjfa-30898	385	7	2015	CARDINAL
cjfa-30898	386	1	kenyan	NORP
cjfa-30898	387	1	mediterranean journal	ORG
cjfa-30898	387	2	social sciences	ORG
cjfa-30898	387	3	6(4	CARDINAL
cjfa-30898	387	4	621	CARDINAL
cjfa-30898	389	1	27	CARDINAL
cjfa-30898	389	2	k., & ibrahim	ORG
cjfa-30898	389	3	a.h.	GPE
cjfa-30898	389	4	2010	DATE
cjfa-30898	390	1	annual	DATE
cjfa-30898	390	2	jordanian	NORP
cjfa-30898	391	1	social & environmental	ORG
cjfa-30898	391	2	2	CARDINAL
cjfa-30898	391	3	198-	CARDINAL
cjfa-30898	391	4	210	CARDINAL
cjfa-30898	392	1	johari	PERSON
cjfa-30898	392	2	j., &	ORG
cjfa-30898	392	3	2019	CARDINAL
cjfa-30898	393	1	malaysia	GPE
cjfa-30898	394	1	international journal of accounting	ORG
cjfa-30898	394	2	4(17	CARDINAL
cjfa-30898	394	3	1	CARDINAL
cjfa-30898	395	1	jones	PERSON
cjfa-30898	395	2	m. (	PERSON
cjfa-30898	395	3	2014	DATE
cjfa-30898	397	1	london	GPE
cjfa-30898	397	2	rutledge	ORG
cjfa-30898	398	1	joseph	PERSON
cjfa-30898	398	2	u.b.	GPE
cjfa-30898	399	1	2016	CARDINAL
cjfa-30898	401	1	the international journal of business & management	ORG
cjfa-30898	401	2	4(7	CARDINAL
cjfa-30898	401	3	203	CARDINAL
cjfa-30898	402	1	k.	PERSON
cjfa-30898	402	2	c.a.	GPE
cjfa-30898	402	3	l.h.	PERSON
cjfa-30898	402	4	2012	DATE
cjfa-30898	403	1	australian	NORP
cjfa-30898	404	1	12(2	DATE
cjfa-30898	404	2	143	CARDINAL
cjfa-30898	406	1	katz	PERSON
cjfa-30898	406	2	d., & kahn	ORG
cjfa-30898	406	3	r.l.	PERSON
cjfa-30898	406	4	1978	DATE
cjfa-30898	408	1	new york	GPE
cjfa-30898	408	2	wiley	PERSON
cjfa-30898	409	1	kim	PERSON
cjfa-30898	409	2	r.	PERSON
cjfa-30898	409	3	2016	DATE
cjfa-30898	411	1	european community & international environmental management	ORG
cjfa-30898	411	2	15	CARDINAL
cjfa-30898	412	1	https://dx.doi.org/10.1111/reel.12148	NORP
cjfa-30898	413	1	kpmg	ORG
cjfa-30898	413	2	2017	CARDINAL
cjfa-30898	414	1	kpmg	ORG
cjfa-30898	414	2	2017	DATE
cjfa-30898	414	3	19.12.2019	CARDINAL
cjfa-30898	415	1	kpmg	ORG
cjfa-30898	415	2	2011	DATE
cjfa-30898	416	1	kpmg international	ORG
cjfa-30898	416	2	19.12	CARDINAL
cjfa-30898	416	3	2019	DATE
cjfa-30898	417	1	kusuma	GPE
cjfa-30898	417	2	p.a.	GPE
cjfa-30898	417	3	& koesrindartoto	ORG
cjfa-30898	417	4	d.p.	GPE
cjfa-30898	417	5	2014	DATE
cjfa-30898	418	1	indonesia	GPE
cjfa-30898	419	1	ictehm’14	PERSON
cjfa-30898	419	2	thailand	GPE
cjfa-30898	421	1	org/10.15242	PERSON
cjfa-30898	421	2	kwaghfan	PERSON
cjfa-30898	421	3	a.	PERSON
cjfa-30898	421	4	2015	CARDINAL
cjfa-30898	422	1	nigeria	GPE
cjfa-30898	423	1	phd thesis	PERSON
cjfa-30898	424	1	enugu, nigeria: university of nigeria	ORG
cjfa-30898	425	1	laskar	PERSON
cjfa-30898	425	2	2018	DATE
cjfa-30898	427	1	asia journal of asia	ORG
cjfa-30898	427	2	12(4	CARDINAL
cjfa-30898	427	3	1-38	CARDINAL
cjfa-30898	428	1	https:// dx.doi.org/10.1108/jabs-11-2016-0157	DATE
cjfa-30898	429	1	lebans	PERSON
cjfa-30898	429	2	m., & euske	ORG
cjfa-30898	429	3	k. (2006	PERSON
cjfa-30898	432	1	london	GPE
cjfa-30898	432	2	cambridge university press	ORG
cjfa-30898	433	1	lupton	GPE
cjfa-30898	433	2	t.	GPE
cjfa-30898	433	3	1977	DATE
cjfa-30898	435	1	london	GPE
cjfa-30898	435	2	the macmillan press	ORG
cjfa-30898	436	1	miller	ORG
cjfa-30898	436	2	s.j.	PERSON
cjfa-30898	436	3	d.h.	GPE
cjfa-30898	436	4	mahaney, w.m.	ORG
cjfa-30898	436	5	r.p.	GPE
cjfa-30898	436	6	2006	DATE
cjfa-30898	437	1	ibi	PERSON
cjfa-30898	437	2	central pennsylvania	LOC
cjfa-30898	438	1	6(2	CARDINAL
cjfa-30898	438	2	290	CARDINAL
cjfa-30898	439	1	https://dx.doi.org/10.1016/j.ecolind.2005.03.011	ORG
cjfa-30898	439	2	muñoz	PERSON
cjfa-30898	439	3	e.	PERSON
cjfa-30898	439	4	zhao	PERSON
cjfa-30898	439	5	d.c.	GPE
cjfa-30898	439	6	2017	CARDINAL
cjfa-30898	441	1	6(3	CARDINAL
cjfa-30898	441	2	64	CARDINAL
cjfa-30898	444	1	aifuwa28 ngatia	ORG
cjfa-30898	444	2	c.n.	GPE
cjfa-30898	444	3	2014	DATE
cjfa-30898	445	1	the nairobi securities exchange	ORG
cjfa-30898	445	2	kenya	GPE
cjfa-30898	446	1	international academic journal of economics	ORG
cjfa-30898	446	2	1(4	CARDINAL
cjfa-30898	446	3	32	CARDINAL
cjfa-30898	447	1	nnamani	NORP
cjfa-30898	447	2	u.l.	GPE
cjfa-30898	447	3	2017	CARDINAL
cjfa-30898	448	1	nigerian	NORP
cjfa-30898	449	1	european journal of business and innovation research	ORG
cjfa-30898	449	2	5(1	CARDINAL
cjfa-30898	449	3	1-15	CARDINAL
cjfa-30898	450	1	2015	CARDINAL
cjfa-30898	451	1	nigerian	NORP
cjfa-30898	452	1	journal of accounting and management	ORG
cjfa-30898	452	2	5(3	CARDINAL
cjfa-30898	452	3	1-20	CARDINAL
cjfa-30898	453	1	ofoegbu	PERSON
cjfa-30898	453	2	g.n.	GPE
cjfa-30898	453	3	odoemelam	PERSON
cjfa-30898	453	4	n., & okafor	ORG
cjfa-30898	453	5	r.g.	GPE
cjfa-30898	453	6	2018	DATE
cjfa-30898	454	1	south africa	GPE
cjfa-30898	454	2	nigeria	GPE
cjfa-30898	455	1	business & management	ORG
cjfa-30898	455	2	5	CARDINAL
cjfa-30898	455	3	3	CARDINAL
cjfa-30898	457	1	onyekwelu	PERSON
cjfa-30898	457	2	u.l.	GPE
cjfa-30898	457	3	m.c	GPE
cjfa-30898	457	4	2014	DATE
cjfa-30898	459	1	esut journal of management sciences	ORG
cjfa-30898	459	2	8(1)1	CARDINAL
cjfa-30898	460	1	onyekwelu	PERSON
cjfa-30898	460	2	u.l.	GPE
cjfa-30898	460	3	ugwuanyi	GPE
cjfa-30898	460	4	b.u.	GPE
cjfa-30898	460	5	2014	DATE
cjfa-30898	461	1	nigeria	GPE
cjfa-30898	462	1	journal of economics	ORG
cjfa-30898	462	2	5(6	CARDINAL
cjfa-30898	462	3	35-44	DATE
cjfa-30898	463	1	taleatu	ORG
cjfa-30898	463	2	a.	PERSON
cjfa-30898	463	3	adetula	GPE
cjfa-30898	463	4	d., & uwuigbe	ORG
cjfa-30898	463	5	2016	CARDINAL
cjfa-30898	464	1	nigerian	NORP
cjfa-30898	465	1	3rd	ORDINAL
cjfa-30898	465	2	african	NORP
cjfa-30898	465	3	covenant university	ORG
cjfa-30898	465	4	ota	ORG
cjfa-30898	465	5	nigeria	GPE
cjfa-30898	465	6	383	CARDINAL
cjfa-30898	466	1	blidisel	GPE
cjfa-30898	466	2	r., & bogdan	ORG
cjfa-30898	466	3	2009	DATE
cjfa-30898	467	1	romania	GPE
cjfa-30898	468	1	09	CARDINAL
cjfa-30898	469	1	19.12.2019	CARDINAL
cjfa-30898	470	1	robbins	PERSON
cjfa-30898	470	2	s.p.	GPE
cjfa-30898	470	3	1987	DATE
cjfa-30898	472	1	san diego	GPE
cjfa-30898	472	2	prentice-hall.	ORG
cjfa-30898	473	1	sadia	GPE
cjfa-30898	473	2	m., tariq, a., & saba	PERSON
cjfa-30898	473	3	s.	PERSON
cjfa-30898	473	4	2015	DATE
cjfa-30898	474	1	csr	ORG
cjfa-30898	474	2	pakistan	GPE
cjfa-30898	476	1	j. financial stud	ORG
cjfa-30898	476	2	3(4	CARDINAL
cjfa-30898	476	3	530556	DATE
cjfa-30898	477	1	a.k.	GPE
cjfa-30898	477	2	s.	PERSON
cjfa-30898	477	3	2013	DATE
cjfa-30898	478	1	annual	DATE
cjfa-30898	478	2	bangladesh	GPE
cjfa-30898	479	1	8(1	CARDINAL
cjfa-30898	479	2	75-86	DATE
cjfa-30898	480	1	santos	PERSON
cjfa-30898	480	2	j.b.	GPE
cjfa-30898	480	3	2012	DATE
cjfa-30898	482	1	brazilian	NORP
cjfa-30898	482	2	9	CARDINAL
cjfa-30898	482	3	95	CARDINAL
cjfa-30898	484	1	siew	PERSON
cjfa-30898	484	2	m.c.a.	GPE
cjfa-30898	484	3	carmichael	GPE
cjfa-30898	484	4	d.g.	GPE
cjfa-30898	484	5	2013	DATE
cjfa-30898	486	1	2(1	CARDINAL
cjfa-30898	486	2	6-27	CARDINAL
cjfa-30898	487	1	selvam, m., gayathri	PERSON
cjfa-30898	487	2	j., vasanth	PERSON
cjfa-30898	487	3	k., & marxiaoli	ORG
cjfa-30898	487	4	s.	PERSON
cjfa-30898	487	5	2016	DATE
cjfa-30898	489	1	4(7	CARDINAL
cjfa-30898	489	2	90-100	CARDINAL
cjfa-30898	490	1	selvam	PERSON
cjfa-30898	490	2	2016	DATE
cjfa-30898	491	1	madras	GPE
cjfa-30898	492	1	india	GPE
cjfa-30898	493	1	29	CARDINAL
cjfa-30898	493	2	m.	PERSON
cjfa-30898	493	3	shaikh	PERSON
cjfa-30898	493	4	j.m.	GPE
cjfa-30898	493	5	ho	PERSON
cjfa-30898	493	6	a.a.	GPE
cjfa-30898	493	7	2014	DATE
cjfa-30898	494	1	sri lankan	NORP
cjfa-30898	495	1	asian	NORP
cjfa-30898	495	2	22(2	CARDINAL
cjfa-30898	495	3	78-97	CARDINAL
cjfa-30898	497	1	m.d.	GPE
cjfa-30898	497	2	d.	PERSON
cjfa-30898	497	3	2019	DATE
cjfa-30898	499	1	financial analysts journal	ORG
cjfa-30898	499	2	65(4	CARDINAL
cjfa-30898	499	3	33	CARDINAL
cjfa-30898	501	1	taouab	PERSON
cjfa-30898	501	2	z.	PERSON
cjfa-30898	501	3	2019	DATE
cjfa-30898	503	1	european scientific journal	ORG
cjfa-30898	503	2	15(1	CARDINAL
cjfa-30898	503	3	93	CARDINAL
cjfa-30898	505	1	united nations	ORG
cjfa-30898	505	2	2016	DATE
cjfa-30898	507	1	united nations	ORG
cjfa-30898	507	2	new york	GPE
cjfa-30898	508	1	w.	PERSON
cjfa-30898	508	2	2015	CARDINAL
cjfa-30898	509	1	indonesia stock exchange	ORG
cjfa-30898	510	1	mediterranean journal of social sciences	ORG
cjfa-30898	510	2	6(5	CARDINAL
cjfa-30898	510	3	243	CARDINAL
cjfa-30898	512	1	uwuigbe	PERSON
cjfa-30898	512	2	t.	GPE
cjfa-30898	512	3	o.r.	GPE
cjfa-30898	512	4	g.a.	PERSON
cjfa-30898	512	5	& taiwo	PERSON
cjfa-30898	512	6	o.s.	GPE
cjfa-30898	512	7	2018	DATE
cjfa-30898	514	1	17(3	CARDINAL
cjfa-30898	514	2	1-16	CARDINAL
cjfa-30898	515	1	2012	DATE
cjfa-30898	517	1	ssrn electronic journal	ORG
cjfa-30898	518	1	willis	PERSON
cjfa-30898	518	2	a.	PERSON
cjfa-30898	518	3	w.	PERSON
cjfa-30898	518	4	2015	DATE
cjfa-30898	520	1	toronto	GPE
cjfa-30898	520	2	ontario	GPE
cjfa-30898	520	3	canada	GPE
cjfa-30898	520	4	l.	PERSON
cjfa-30898	520	5	2019	DATE
cjfa-30898	522	1	6	CARDINAL
cjfa-30898	522	2	1-31	DATE
cjfa-30898	523	1	e., & seashore	ORG
cjfa-30898	523	2	s. (1967).	ORG
cjfa-30898	525	1	quarterly	DATE
cjfa-30898	525	2	377	CARDINAL