id	sid	eid	entity	type
cjfa-41547	1	1	february 7	DATE
cjfa-41547	1	2	2022	CARDINAL
cjfa-41547	1	3	march 20	DATE
cjfa-41547	1	4	2022	CARDINAL
cjfa-41547	2	1	nusiratgold@gmail.com	ORG
cjfa-41547	2	2	kwara state university	ORG
cjfa-41547	2	3	malete	ORG
cjfa-41547	2	4	kwara state	PERSON
cjfa-41547	2	5	nigeria	GPE
cjfa-41547	5	1	department of accounting	ORG
cjfa-41547	5	2	university of benin	ORG
cjfa-41547	5	3	benin city	GPE
cjfa-41547	5	4	edo state	ORG
cjfa-41547	5	5	nigeria	GPE
cjfa-41547	7	1	copernican journal of finance &	ORG
cjfa-41547	7	2	2300-3065	CARDINAL
cjfa-41547	7	3	2300-12402022	DATE
cjfa-41547	7	4	11	CARDINAL
cjfa-41547	7	5	3	CARDINAL
cjfa-41547	7	6	n.o.	GPE
cjfa-41547	7	7	h.o.	PERSON
cjfa-41547	8	1	2022	CARDINAL
cjfa-41547	9	1	nigeria	GPE
cjfa-41547	10	1	copernican journal of finance & accounting	ORG
cjfa-41547	10	2	11(3	CARDINAL
cjfa-41547	11	1	gold kwara state university	ORG
cjfa-41547	11	2	osayantin aifuwa university of benin board	ORG
cjfa-41547	11	3	nigeria	NORP
cjfa-41547	12	1	j e l	PERSON
cjfa-41547	12	2	m14	ORG
cjfa-41547	15	1	nigeria	GPE
cjfa-41547	16	1	ten	CARDINAL
cjfa-41547	16	2	2014	DATE
cjfa-41547	16	3	2020	DATE
cjfa-41547	19	1	aifuwa5050	ORG
cjfa-41547	19	2	nigeria	GPE
cjfa-41547	20	1	nigeria	GPE
cjfa-41547	23	1	1979	DATE
cjfa-41547	23	2	british	NORP
cjfa-41547	23	3	mexico	GPE
cjfa-41547	23	4	2010	DATE
cjfa-41547	23	5	ukraine chernobyl	GPE
cjfa-41547	23	6	1986	DATE
cjfa-41547	23	7	exxon valdez	ORG
cjfa-41547	23	8	alaska	GPE
cjfa-41547	23	9	1989	DATE
cjfa-41547	23	10	india	GPE
cjfa-41547	23	11	1984	DATE
cjfa-41547	23	12	the kuwait gulf	ORG
cjfa-41547	23	13	1991	DATE
cjfa-41547	23	14	2021	CARDINAL
cjfa-41547	23	15	gold & aifuwa	ORG
cjfa-41547	23	16	2020	DATE
cjfa-41547	23	17	nigeria	GPE
cjfa-41547	23	18	1991	DATE
cjfa-41547	23	19	lonmin markana	PERSON
cjfa-41547	23	20	south africa	GPE
cjfa-41547	23	21	abdullahi & makama	ORG
cjfa-41547	23	22	2021	DATE
cjfa-41547	26	1	the united nation’s	ORG
cjfa-41547	26	2	gold & aifuwa	ORG
cjfa-41547	26	3	2020	DATE
cjfa-41547	26	4	acca	ORG
cjfa-41547	26	5	the institute of chartered	ORG
cjfa-41547	26	6	nigeria	GPE
cjfa-41547	26	7	nigeria	GPE
cjfa-41547	26	8	anan	PERSON
cjfa-41547	26	9	sec	ORG
cjfa-41547	26	10	the nigeria stock exchange	ORG
cjfa-41547	26	11	cbn	ORG
cjfa-41547	26	12	abdullahi & makama	ORG
cjfa-41547	26	13	2021	DATE
cjfa-41547	27	1	nigeria	GPE
cjfa-41547	27	2	adegboye	GPE
cjfa-41547	27	3	ajetunmobi &	ORG
cjfa-41547	27	4	2019	DATE
cjfa-41547	28	1	5151	CARDINAL
cjfa-41547	28	2	2020	DATE
cjfa-41547	29	1	2018	DATE
cjfa-41547	29	2	nigerian	NORP
cjfa-41547	31	1	babalola & adedipe	ORG
cjfa-41547	31	2	2014	DATE
cjfa-41547	31	3	iyafekhe	ORG
cjfa-41547	31	4	odu & imagbe	ORG
cjfa-41547	31	5	2020a	DATE
cjfa-41547	31	6	iyafekhe	ORG
cjfa-41547	31	7	aifuwa & odu	ORG
cjfa-41547	31	8	2020b	DATE
cjfa-41547	32	1	jensen & meckling,	ORG
cjfa-41547	32	2	1996	DATE
cjfa-41547	34	1	alhassan & bello	ORG
cjfa-41547	34	2	2021	DATE
cjfa-41547	35	1	baba & abdulmanaf	ORG
cjfa-41547	35	2	2017	DATE
cjfa-41547	37	1	grigoris	PERSON
cjfa-41547	37	2	2014	DATE
cjfa-41547	37	3	ju ahmad	PERSON
cjfa-41547	37	4	gow	ORG
cjfa-41547	37	5	2017	CARDINAL
cjfa-41547	37	6	2020	DATE
cjfa-41547	37	7	2019	DATE
cjfa-41547	37	8	valentino	PERSON
cjfa-41547	37	9	nichola	PERSON
cjfa-41547	37	10	2019	DATE
cjfa-41547	38	1	mohammed	PERSON
cjfa-41547	38	2	2017	DATE
cjfa-41547	38	3	bello	ORG
cjfa-41547	38	4	2021	CARDINAL
cjfa-41547	39	1	nigeria	GPE
cjfa-41547	40	1	okolie & igaga	ORG
cjfa-41547	40	2	2020	DATE
cjfa-41547	42	1	two	CARDINAL
cjfa-41547	43	1	three	CARDINAL
cjfa-41547	44	1	sec	ORG
cjfa-41547	44	2	four	CARDINAL
cjfa-41547	45	1	section five	LAW
cjfa-41547	46	1	nigeria	GPE
cjfa-41547	46	2	agboola	ORG
cjfa-41547	46	3	ayoola, & salawu	ORG
cjfa-41547	46	4	2011	DATE
cjfa-41547	46	5	awodiran	GPE
cjfa-41547	46	6	2019	DATE
cjfa-41547	46	7	gri	ORG
cjfa-41547	46	8	2019	DATE
cjfa-41547	46	9	2020	DATE
cjfa-41547	46	10	christofi	ORG
cjfa-41547	46	11	christofi & sisaye	ORG
cjfa-41547	46	12	2012	DATE
cjfa-41547	46	13	musa, gold & aifuwa	ORG
cjfa-41547	46	14	2020	DATE
cjfa-41547	46	15	2021	CARDINAL
cjfa-41547	47	1	2020	DATE
cjfa-41547	48	1	nigeria	GPE
cjfa-41547	49	1	the institute of chartered accountant	ORG
cjfa-41547	49	2	nigeria	GPE
cjfa-41547	49	3	nigeria	GPE
cjfa-41547	49	4	anan	PERSON
cjfa-41547	49	5	the nigeria securities and exchange commission	ORG
cjfa-41547	49	6	cbn	ORG
cjfa-41547	49	7	abdullahi & makama	ORG
cjfa-41547	49	8	2021	DATE
cjfa-41547	51	1	nigerian	NORP
cjfa-41547	51	2	al	ORG
cjfa-41547	51	3	2020a	DATE
cjfa-41547	52	1	the nigerian sustainability bank	ORG
cjfa-41547	53	1	nigeria	GPE
cjfa-41547	53	2	the central bank of nigeria	ORG
cjfa-41547	53	3	cbn	ORG
cjfa-41547	53	4	okolie & igaga	ORG
cjfa-41547	53	5	2020	DATE
cjfa-41547	55	1	5353	CARDINAL
cjfa-41547	56	1	baba & abdulmanaf	ORG
cjfa-41547	56	2	2017	DATE
cjfa-41547	57	1	2018	DATE
cjfa-41547	58	1	section 10 (1	LAW
cjfa-41547	58	2	2	CARDINAL
cjfa-41547	58	3	every quarter	DATE
cjfa-41547	60	1	1999	DATE
cjfa-41547	62	1	lipton	ORG
cjfa-41547	62	2	1992	DATE
cjfa-41547	63	1	fodio	ORG
cjfa-41547	63	2	bello	ORG
cjfa-41547	63	3	2021	CARDINAL
cjfa-41547	64	1	herremans	NORP
cjfa-41547	64	2	nazari	GPE
cjfa-41547	64	3	mahmoudia	PERSON
cjfa-41547	64	4	2016	DATE
cjfa-41547	65	1	1999	DATE
cjfa-41547	66	1	1999	DATE
cjfa-41547	67	1	jensen	PERSON
cjfa-41547	67	2	1993	DATE
cjfa-41547	68	1	nigeria	GPE
cjfa-41547	70	1	owolabi & olayinka	ORG
cjfa-41547	70	2	2021	CARDINAL
cjfa-41547	72	1	2021	CARDINAL
cjfa-41547	72	2	2020	DATE
cjfa-41547	72	3	musa et al.	PERSON
cjfa-41547	72	4	2020	DATE
cjfa-41547	72	5	owolabi & olayinka	ORG
cjfa-41547	72	6	2021	CARDINAL
cjfa-41547	73	1	the united states of america	GPE
cjfa-41547	73	2	2014	DATE
cjfa-41547	73	3	csr	ORG
cjfa-41547	73	4	366	CARDINAL
cjfa-41547	73	5	2011	DATE
cjfa-41547	74	1	bloomberg	ORG
cjfa-41547	75	1	csr	ORG
cjfa-41547	76	1	csr	ORG
cjfa-41547	77	1	the united kingdom	GPE
cjfa-41547	77	2	mohammad	PERSON
cjfa-41547	77	3	2017	CARDINAL
cjfa-41547	77	4	three hundred and fifty	CARDINAL
cjfa-41547	77	5	350	CARDINAL
cjfa-41547	77	6	2007–2012	CARDINAL
cjfa-41547	78	1	bloomberg	ORG
cjfa-41547	78	2	csr	ORG
cjfa-41547	78	3	bm	ORG
cjfa-41547	80	1	malaysia	GPE
cjfa-41547	80	2	ju ahmad	PERSON
cjfa-41547	80	3	gow	ORG
cjfa-41547	80	4	2017	CARDINAL
cjfa-41547	80	5	csr	ORG
cjfa-41547	80	6	malaysia	GPE
cjfa-41547	81	1	four hundred and fifty	CARDINAL
cjfa-41547	81	2	450	CARDINAL
cjfa-41547	81	3	csr	ORG
cjfa-41547	83	1	indonesia	GPE
cjfa-41547	83	2	2020	DATE
cjfa-41547	83	3	sharia gov board	WORK_OF_ART
cjfa-41547	83	4	nigeria	GPE
cjfa-41547	83	5	5555	CARDINAL
cjfa-41547	83	6	sharia	LAW
cjfa-41547	83	7	2014–2017	CARDINAL
cjfa-41547	85	1	nigeria	GPE
cjfa-41547	85	2	fodio	PRODUCT
cjfa-41547	85	3	bello	ORG
cjfa-41547	85	4	2021	CARDINAL
cjfa-41547	85	5	fourty-eight	CARDINAL
cjfa-41547	85	6	48	DATE
cjfa-41547	86	1	nigeria	GPE
cjfa-41547	87	1	nigeria	GPE
cjfa-41547	87	2	otuya	ORG
cjfa-41547	87	3	2019	DATE
cjfa-41547	87	4	nigeria	GPE
cjfa-41547	88	1	sec	ORG
cjfa-41547	88	2	2018	DATE
cjfa-41547	89	1	nigeria	GPE
cjfa-41547	90	1	baba	PERSON
cjfa-41547	90	2	abdul-manaf	PERSON
cjfa-41547	90	3	2017	DATE
cjfa-41547	90	4	80	CARDINAL
cjfa-41547	90	5	nigerian stock exchange	ORG
cjfa-41547	90	6	2010 to 2015	DATE
cjfa-41547	93	1	valentino	PERSON
cjfa-41547	93	2	nicola	ORG
cjfa-41547	93	3	2019	DATE
cjfa-41547	94	1	24	CARDINAL
cjfa-41547	94	2	esg	ORG
cjfa-41547	96	1	aifuwa5656 2021	ORG
cjfa-41547	96	2	2021	CARDINAL
cjfa-41547	96	3	2020	DATE
cjfa-41547	96	4	2021	CARDINAL
cjfa-41547	97	1	pfeffer & salancik	ORG
cjfa-41547	97	2	1978	DATE
cjfa-41547	98	1	2021	CARDINAL
cjfa-41547	101	1	iyafekhe et al.	PERSON
cjfa-41547	101	2	2020b	DATE
cjfa-41547	102	1	ju ahmad et al	PERSON
cjfa-41547	103	1	2017	CARDINAL
cjfa-41547	104	1	ƒ(board	ORG
cjfa-41547	104	2	1	CARDINAL
cjfa-41547	104	3	srdit	PERSON
cjfa-41547	106	1	2	CARDINAL
cjfa-41547	106	2	bin = board independence	PERSON
cjfa-41547	106	3	bs = board	ORG
cjfa-41547	107	1	0	CARDINAL
cjfa-41547	107	2	nigeria 5757	EVENT
cjfa-41547	109	1	ten	CARDINAL
cjfa-41547	109	2	nigeria	GPE
cjfa-41547	111	1	annual	DATE
cjfa-41547	111	2	nigeria	GPE
cjfa-41547	112	1	seven	CARDINAL
cjfa-41547	112	2	7) years	DATE
cjfa-41547	112	3	2014–2020	DATE
cjfa-41547	113	1	the nigeria stock exchange	ORG
cjfa-41547	113	2	uwuigbe & nwaze	ORG
cjfa-41547	113	3	2020	DATE
cjfa-41547	113	4	umukoro et al.	PERSON
cjfa-41547	113	5	2019	DATE
cjfa-41547	116	1	aifuwa & okojie	ORG
cjfa-41547	116	2	2015	DATE
cjfa-41547	116	3	2014	DATE
cjfa-41547	119	1	2020	DATE
cjfa-41547	119	2	musa et al.	PERSON
cjfa-41547	119	3	2021	CARDINAL
cjfa-41547	121	1	1	CARDINAL
cjfa-41547	124	1	aifuwa & okojie	ORG
cjfa-41547	124	2	2015	DATE
cjfa-41547	124	3	2014	DATE
cjfa-41547	127	1	2020	DATE
cjfa-41547	127	2	musa et al.	PERSON
cjfa-41547	127	3	2021	CARDINAL
cjfa-41547	129	1	1	CARDINAL
cjfa-41547	131	1	158	CARDINAL
cjfa-41547	131	2	annual	DATE
cjfa-41547	131	3	the nigeria exchange	ORG
cjfa-41547	133	1	158	CARDINAL
cjfa-41547	133	2	annual	DATE
cjfa-41547	133	3	the nigeria exchange	ORG
cjfa-41547	134	1	1	CARDINAL
cjfa-41547	135	1	iyafekhe et al	PERSON
cjfa-41547	136	1	2020a	DATE
cjfa-41547	136	2	bm	ORG
cjfa-41547	137	1	iyafekhe et al	PERSON
cjfa-41547	138	1	2020b	DATE
cjfa-41547	138	2	bin	PERSON
cjfa-41547	138	3	2019	DATE
cjfa-41547	138	4	saidu & aifuwa	ORG
cjfa-41547	138	5	2020	DATE
cjfa-41547	139	1	adeniyi &	ORG
cjfa-41547	139	2	2018	DATE
cjfa-41547	140	1	musa et al	PERSON
cjfa-41547	141	1	2020	DATE
cjfa-41547	141	2	saidu & gold	ORG
cjfa-41547	141	3	2020	DATE
cjfa-41547	142	1	aifuwa & embele	ORG
cjfa-41547	142	2	2019	DATE
cjfa-41547	142	3	saidu & aifuwa	ORG
cjfa-41547	142	4	2020	DATE
cjfa-41547	142	5	1	CARDINAL
cjfa-41547	142	6	a particular year	DATE
cjfa-41547	142	7	0	CARDINAL
cjfa-41547	142	8	saidu & aifuwa	ORG
cjfa-41547	142	9	2020	DATE
cjfa-41547	142	10	o	DATE
cjfa-41547	142	11	2021	CARDINAL
cjfa-41547	143	1	nigeria 5959	EVENT
cjfa-41547	144	1	2	CARDINAL
cjfa-41547	145	1	0.3437	CARDINAL
cjfa-41547	145	2	15.0666 7.0000 19.0000	MONEY
cjfa-41547	145	3	0.4401	CARDINAL
cjfa-41547	145	4	0.1641	MONEY
cjfa-41547	145	5	14.4521 7.0000 19.0000	MONEY
cjfa-41547	145	6	2.2455	PRODUCT
cjfa-41547	145	7	0.0184	CARDINAL
cjfa-41547	145	8	o	DATE
cjfa-41547	145	9	2021	CARDINAL
cjfa-41547	146	1	2	CARDINAL
cjfa-41547	147	1	34.4%	PERCENT
cjfa-41547	147	2	72.7%	PERCENT
cjfa-41547	148	1	15.0666	CARDINAL
cjfa-41547	148	2	7	CARDINAL
cjfa-41547	148	3	19	CARDINAL
cjfa-41547	149	1	0.4401	CARDINAL
cjfa-41547	149	2	14.4521	CARDINAL
cjfa-41547	149	3	0.5354	CARDINAL
cjfa-41547	149	4	0.0184	CARDINAL
cjfa-41547	149	5	10.474	CARDINAL
cjfa-41547	149	6	0.880	CARDINAL
cjfa-41547	150	1	about 44%	PERCENT
cjfa-41547	150	2	about 15	CARDINAL
cjfa-41547	150	3	about 54%	PERCENT
cjfa-41547	150	4	about 88%	PERCENT
cjfa-41547	150	5	four	CARDINAL
cjfa-41547	151	1	aifuwa6060	PERSON
cjfa-41547	151	2	3	CARDINAL
cjfa-41547	151	3	bin bs	PERSON
cjfa-41547	151	4	1.000000 bm	QUANTITY
cjfa-41547	152	1	0.209387	MONEY
cjfa-41547	153	1	1.000000	CARDINAL
cjfa-41547	154	1	0.064205	CARDINAL
cjfa-41547	155	1	0.150934	CARDINAL
cjfa-41547	156	1	0.126996	CARDINAL
cjfa-41547	156	2	o	DATE
cjfa-41547	156	3	2021	CARDINAL
cjfa-41547	157	1	3	CARDINAL
cjfa-41547	158	1	0.237914).	MONEY
cjfa-41547	159	1	0.80	CARDINAL
cjfa-41547	159	2	2014	DATE
cjfa-41547	161	1	5%	PERCENT
cjfa-41547	161	2	0.05	CARDINAL
cjfa-41547	161	3	ho	PERSON
cjfa-41547	162	1	6161	DATE
cjfa-41547	162	2	4	CARDINAL
cjfa-41547	162	3	hausman	PERSON
cjfa-41547	162	4	chi-sq	PERSON
cjfa-41547	162	5	chi-sq	PERSON
cjfa-41547	162	6	d.f. prob	PERSON
cjfa-41547	163	1	10.18837	CARDINAL
cjfa-41547	163	2	o	DATE
cjfa-41547	163	3	2020	DATE
cjfa-41547	164	1	7	CARDINAL
cjfa-41547	164	2	10.18837	CARDINAL
cjfa-41547	164	3	0.6792	CARDINAL
cjfa-41547	164	4	0.05	CARDINAL
cjfa-41547	165	1	5%	PERCENT
cjfa-41547	166	1	5	CARDINAL
cjfa-41547	166	2	10/20/21	CARDINAL
cjfa-41547	166	3	2014 2020	DATE
cjfa-41547	166	4	7	CARDINAL
cjfa-41547	166	5	10	CARDINAL
cjfa-41547	166	6	70	CARDINAL
cjfa-41547	167	1	0.913866 0.692654 1.319368	MONEY
cjfa-41547	167	2	0.013699	CARDINAL
cjfa-41547	167	3	0.3453	CARDINAL
cjfa-41547	167	4	5.118576 0.0077 bs	MONEY
cjfa-41547	167	5	0.316190	CARDINAL
cjfa-41547	167	6	0.8472	CARDINAL
cjfa-41547	168	1	0.030982	CARDINAL
cjfa-41547	168	2	0.9150	CARDINAL
cjfa-41547	168	3	0.6477 aq -0.587239 0.487265	PERSON
cjfa-41547	168	4	0.2534	CARDINAL
cjfa-41547	168	5	0.043285	CARDINAL
cjfa-41547	168	6	0.838720	ORG
cjfa-41547	168	7	0.343733	CARDINAL
cjfa-41547	168	8	0.574806	CARDINAL
cjfa-41547	169	1	s.d.	PERSON
cjfa-41547	170	1	0.109626	CARDINAL
cjfa-41547	170	2	0.071483	CARDINAL
cjfa-41547	170	3	0.056209	ORG
cjfa-41547	170	4	schwarz	DATE
cjfa-41547	170	5	51.63004	CARDINAL
cjfa-41547	170	6	hannan-quinn crit	ORG
cjfa-41547	172	1	13.17810	CARDINAL
cjfa-41547	172	2	durbin-watson	ORG
cjfa-41547	172	3	2.112825	CARDINAL
cjfa-41547	172	4	0.027444	CARDINAL
cjfa-41547	172	5	2021	CARDINAL
cjfa-41547	173	1	5	CARDINAL
cjfa-41547	173	2	nigeria	GPE
cjfa-41547	173	3	0.013699	CARDINAL
cjfa-41547	173	4	0.3453	CARDINAL
cjfa-41547	173	5	0.05	CARDINAL
cjfa-41547	174	1	5%	PERCENT
cjfa-41547	175	1	1999	DATE
cjfa-41547	175	2	jensen	PERSON
cjfa-41547	175	3	1993	DATE
cjfa-41547	177	1	2014	DATE
cjfa-41547	177	2	us	GPE
cjfa-41547	177	3	ju ahmad et al	PERSON
cjfa-41547	178	1	2017	CARDINAL
cjfa-41547	178	2	malaysia	GPE
cjfa-41547	179	1	2020	DATE
cjfa-41547	179	2	indonesia	GPE
cjfa-41547	179	3	valentino	PERSON
cjfa-41547	179	4	nicola	ORG
cjfa-41547	179	5	2019	DATE
cjfa-41547	180	1	nigeria	GPE
cjfa-41547	180	2	2019	DATE
cjfa-41547	180	3	nigeria	GPE
cjfa-41547	180	4	abdul-manaf	PERSON
cjfa-41547	180	5	2017	DATE
cjfa-41547	180	6	nigeria	GPE
cjfa-41547	181	1	mohammed	PERSON
cjfa-41547	181	2	2017	DATE
cjfa-41547	181	3	fodio et al	PERSON
cjfa-41547	182	1	2021	CARDINAL
cjfa-41547	183	1	13.17810	CARDINAL
cjfa-41547	183	2	0.027444	CARDINAL
cjfa-41547	185	1	0.574806	CARDINAL
cjfa-41547	185	2	about 57%	PERCENT
cjfa-41547	185	3	5	CARDINAL
cjfa-41547	185	4	nigeria 6363	EVENT
cjfa-41547	186	1	about 43%	PERCENT
cjfa-41547	186	2	0.071483	CARDINAL
cjfa-41547	189	1	1	CARDINAL
cjfa-41547	189	2	0.5	CARDINAL
cjfa-41547	189	3	0	CARDINAL
cjfa-41547	189	4	less than 0.5	CARDINAL
cjfa-41547	191	1	6	CARDINAL
cjfa-41547	192	1	6	CARDINAL
cjfa-41547	193	1	newton-raphson / marquardt	ORG
cjfa-41547	193	2	10/20/21	CARDINAL
cjfa-41547	193	3	14:39	TIME
cjfa-41547	193	4	2014 2020	DATE
cjfa-41547	193	5	70	CARDINAL
cjfa-41547	193	6	6	CARDINAL
cjfa-41547	194	1	0.070389 7.667261	MONEY
cjfa-41547	194	2	0.159098	CARDINAL
cjfa-41547	194	3	0.4939 bin 13.46869	PERSON
cjfa-41547	194	4	3.363543	CARDINAL
cjfa-41547	195	1	160.9396 110.3819	DATE
cjfa-41547	195	2	0.1448 fs -12.20435 17.10093	QUANTITY
cjfa-41547	195	3	5.818692	CARDINAL
cjfa-41547	195	4	0.444156	CARDINAL
cjfa-41547	195	5	0.333333 s.d.	PERSON
cjfa-41547	195	6	0.479463	CARDINAL
cjfa-41547	195	7	0.388884	CARDINAL
cjfa-41547	197	1	akaike	GPE
cjfa-41547	197	2	1.240939	CARDINAL
cjfa-41547	197	3	3.327075	CARDINAL
cjfa-41547	197	4	1.614591	CARDINAL
cjfa-41547	198	1	1.360473	CARDINAL
cjfa-41547	198	2	21.22816	CARDINAL
cjfa-41547	199	1	38.19085	CARDINAL
cjfa-41547	200	1	16.96269	CARDINAL
cjfa-41547	201	1	0.017638 obs	CARDINAL
cjfa-41547	201	2	50	CARDINAL
cjfa-41547	201	3	obs 70 obs	ORG
cjfa-41547	201	4	20	CARDINAL
cjfa-41547	201	5	2020	DATE
cjfa-41547	203	1	0.159098	CARDINAL
cjfa-41547	203	2	0.05	CARDINAL
cjfa-41547	203	3	nigeria	GPE
cjfa-41547	204	1	ten	CARDINAL
cjfa-41547	204	2	2014	DATE
cjfa-41547	204	3	2020	DATE
cjfa-41547	205	1	nigeria	GPE
cjfa-41547	205	2	control corporate administration	ORG
cjfa-41547	206	1	nigeria	GPE
cjfa-41547	208	1	a., & makama	ORG
cjfa-41547	208	2	2021	CARDINAL
cjfa-41547	209	1	nigeria	GPE
cjfa-41547	210	1	al-hikmah	PERSON
cjfa-41547	210	2	journal of arts & social sciences education	ORG
cjfa-41547	210	3	3(1	CARDINAL
cjfa-41547	210	4	143–151	CARDINAL
cjfa-41547	211	1	s.i.	GPE
cjfa-41547	211	2	2018	DATE
cjfa-41547	212	1	nigeria	GPE
cjfa-41547	213	1	indonesian	NORP
cjfa-41547	213	2	6	CARDINAL
cjfa-41547	213	3	nigeria 6565	EVENT
cjfa-41547	213	4	1(1	CARDINAL
cjfa-41547	213	5	43–50	CARDINAL
cjfa-41547	214	1	http://dx.doi	PERSON
cjfa-41547	216	1	h.o.	PERSON
cjfa-41547	216	2	2020	DATE
cjfa-41547	218	1	copernican journal of finance & accounting	ORG
cjfa-41547	218	2	9(1	CARDINAL
cjfa-41547	218	3	9–29	CARDINAL
cjfa-41547	220	1	aifuwa	PERSON
cjfa-41547	220	2	h.o.	PERSON
cjfa-41547	220	3	k.	PERSON
cjfa-41547	220	4	2019	DATE
cjfa-41547	222	1	5(1	CARDINAL
cjfa-41547	223	1	h.o.	PERSON
cjfa-41547	223	2	p.i.	PERSON
cjfa-41547	223	3	2015	CARDINAL
cjfa-41547	225	1	samuel adegboyega univerisity	PERSON
cjfa-41547	225	2	nigeria	GPE
cjfa-41547	226	1	aifuwa	PERSON
cjfa-41547	226	2	h.o.	PERSON
cjfa-41547	226	3	m., & gold	ORG
cjfa-41547	226	4	n.o.	ORG
cjfa-41547	226	5	2020	DATE
cjfa-41547	227	1	nigeria	GPE
cjfa-41547	228	1	114–124	CARDINAL
cjfa-41547	228	2	t.o.	GPE
cjfa-41547	228	3	agboola	GPE
cjfa-41547	228	4	a.a.	GPE
cjfa-41547	228	5	t.j.	GPE
cjfa-41547	228	6	m.k.	GPE
cjfa-41547	228	7	2011	DATE
cjfa-41547	229	1	nigerian	NORP
cjfa-41547	230	1	federal university of agriculture	ORG
cjfa-41547	230	2	abeokuta	GPE
cjfa-41547	230	3	nigeria	GPE
cjfa-41547	231	1	awodiran	GPE
cjfa-41547	231	2	m.a.	PERSON
cjfa-41547	232	1	2019	DATE
cjfa-41547	233	1	nigeria	GPE
cjfa-41547	234	1	journal of economics	ORG
cjfa-41547	234	2	5	CARDINAL
cjfa-41547	234	3	67–82	CARDINAL
cjfa-41547	235	1	https://ssrn.com/abstract=3395740	PERSON
cjfa-41547	235	2	5.01.2021	CARDINAL
cjfa-41547	236	1	baba	GPE
cjfa-41547	236	2	u.b.	GPE
cjfa-41547	236	3	2017	CARDINAL
cjfa-41547	238	1	asian journal of multidisciplinary studies	ORG
cjfa-41547	238	2	163–189	CARDINAL
cjfa-41547	239	1	babalola, a., & adedipe	ORG
cjfa-41547	239	2	o.a.	ORG
cjfa-41547	239	3	2014	DATE
cjfa-41547	240	1	nigeria	GPE
cjfa-41547	241	1	research journal of finance	ORG
cjfa-41547	241	2	5(12	CARDINAL
cjfa-41547	241	3	32–43	CARDINAL
cjfa-41547	242	1	christofi	ORG
cjfa-41547	242	2	a.	PERSON
cjfa-41547	242	3	christofi	ORG
cjfa-41547	242	4	s.	PERSON
cjfa-41547	242	5	2012	DATE
cjfa-41547	244	1	157–172	CARDINAL
cjfa-41547	245	1	f.	PERSON
cjfa-41547	245	2	s.	GPE
cjfa-41547	245	3	nilasakti	PERSON
cjfa-41547	245	4	a.o.	GPE
cjfa-41547	245	5	m.a.	ORG
cjfa-41547	245	6	2020	DATE
cjfa-41547	246	1	sharia	PERSON
cjfa-41547	247	1	al-uqud	PERSON
cjfa-41547	247	2	journal of islamic economics	ORG
cjfa-41547	247	3	4(2	CARDINAL
cjfa-41547	247	4	218–234	CARDINAL
cjfa-41547	248	1	234	CARDINAL
cjfa-41547	248	2	fodio	ORG
cjfa-41547	248	3	m.i.	GPE
cjfa-41547	248	4	a.s.	GPE
cjfa-41547	248	5	m.b.	GPE
cjfa-41547	248	6	2021	CARDINAL
cjfa-41547	249	1	nigeria	GPE
cjfa-41547	250	1	lafia journal of economics	ORG
cjfa-41547	250	2	6(1	CARDINAL
cjfa-41547	250	3	1–20	CARDINAL
cjfa-41547	251	1	2019	CARDINAL
cjfa-41547	254	1	n.o.	GPE
cjfa-41547	254	2	aifuwa	PERSON
cjfa-41547	254	3	h.o.	PERSON
cjfa-41547	254	4	usman	GPE
cjfa-41547	254	5	m.k.	GPE
cjfa-41547	254	6	m.l.	GPE
cjfa-41547	254	7	a., & oloyede	ORG
cjfa-41547	254	8	b.m.	GPE
cjfa-41547	254	9	2021	CARDINAL
cjfa-41547	256	1	spiru haret university	ORG
cjfa-41547	257	1	21(1	CARDINAL
cjfa-41547	257	2	109–129	CARDINAL
cjfa-41547	258	1	2014	DATE
cjfa-41547	260	1	social responsibility journal	ORG
cjfa-41547	260	2	569–590	CARDINAL
cjfa-41547	262	1	i. m.	PERSON
cjfa-41547	262	2	nazari j.a.	GPE
cjfa-41547	262	3	2016	CARDINAL
cjfa-41547	264	1	journal of business ethics	ORG
cjfa-41547	264	2	138(3	CARDINAL
cjfa-41547	264	3	417–435	CARDINAL
cjfa-41547	265	1	nusirat ojuolape	ORG
cjfa-41547	265	2	aifuwa6666	DATE
cjfa-41547	265	3	h.o.	PERSON
cjfa-41547	265	4	& odu	ORG
cjfa-41547	265	5	v.c.	GPE
cjfa-41547	265	6	2020b	DATE
cjfa-41547	267	1	university of benin	ORG
cjfa-41547	267	2	148	CARDINAL
cjfa-41547	267	3	173	CARDINAL
cjfa-41547	268	1	iyafekhe	PERSON
cjfa-41547	268	2	v.u.	GPE
cjfa-41547	268	3	& odu	ORG
cjfa-41547	268	4	v.c.	GPE
cjfa-41547	268	5	2020a	DATE
cjfa-41547	269	1	nigeria	GPE
cjfa-41547	270	1	management sciences review	ORG
cjfa-41547	270	2	university of benin	ORG
cjfa-41547	270	3	202–229	CARDINAL
cjfa-41547	271	1	jensen	PERSON
cjfa-41547	271	2	m.c.	PERSON
cjfa-41547	271	3	1993	DATE
cjfa-41547	273	1	48(3	DATE
cjfa-41547	273	2	831–880	CARDINAL
cjfa-41547	274	1	http://dx.doi.org/	ORG
cjfa-41547	275	1	jensen	PERSON
cjfa-41547	275	2	m.c.	GPE
cjfa-41547	275	3	w.h.	GPE
cjfa-41547	275	4	1976	DATE
cjfa-41547	277	1	journal of financial economics	ORG
cjfa-41547	277	2	3(4	CARDINAL
cjfa-41547	277	3	305–360	CARDINAL
cjfa-41547	279	1	ju ahmad	PERSON
cjfa-41547	279	2	n.b.	GPE
cjfa-41547	279	3	rashid, a., & gow	PERSON
cjfa-41547	279	4	j. (	ORG
cjfa-41547	279	5	2017	CARDINAL
cjfa-41547	280	1	csr	ORG
cjfa-41547	280	2	malaysia	GPE
cjfa-41547	282	1	lipton, m., & lorsch	ORG
cjfa-41547	282	2	j.w.	GPE
cjfa-41547	282	3	1992	DATE
cjfa-41547	284	1	48(1	CARDINAL
cjfa-41547	284	2	59–77	CARDINAL
cjfa-41547	285	1	mohammad	PERSON
cjfa-41547	285	2	2017	CARDINAL
cjfa-41547	287	1	mediterranean journal	ORG
cjfa-41547	287	2	social sciences	ORG
cjfa-41547	287	3	7(4	CARDINAL
cjfa-41547	287	4	139–146	CARDINAL
cjfa-41547	289	1	musa	PERSON
cjfa-41547	289	2	n.o.	GPE
cjfa-41547	289	3	h.o.	PERSON
cjfa-41547	289	4	2020	DATE
cjfa-41547	291	1	izvestiya journal	ORG
cjfa-41547	291	2	varna university of economics	ORG
cjfa-41547	291	3	64(4	CARDINAL
cjfa-41547	291	4	377–398	CARDINAL
cjfa-41547	292	1	http://dx.doi.org/10.36997/ijuev2020.64.4.377	ORG
cjfa-41547	293	1	okolie	PERSON
cjfa-41547	293	2	a.o.	GPE
cjfa-41547	293	3	c.a.	GPE
cjfa-41547	293	4	2020	DATE
cjfa-41547	294	1	nigeria	GPE
cjfa-41547	295	1	international business & economics	ORG
cjfa-41547	295	2	2(2	CARDINAL
cjfa-41547	296	1	o.m.	GPE
cjfa-41547	296	2	2021	CARDINAL
cjfa-41547	297	1	nigeria	GPE
cjfa-41547	298	1	journal of accounting	ORG
cjfa-41547	298	2	13(4	CARDINAL
cjfa-41547	298	3	243–254	CARDINAL
cjfa-41547	299	1	http://dx.doi	PERSON
cjfa-41547	300	1	org/10.5897	PERSON
cjfa-41547	301	1	otuya	ORG
cjfa-41547	301	2	s.	PERSON
cjfa-41547	301	3	g., & akporien	ORG
cjfa-41547	301	4	f.	PERSON
cjfa-41547	301	5	2019	DATE
cjfa-41547	303	1	16–22	CARDINAL
cjfa-41547	304	1	http://dx.doi	PERSON
cjfa-41547	305	1	org/10.7176	PERSON
cjfa-41547	305	2	13	CARDINAL
cjfa-41547	306	1	owolabi, s.a.	ORG
cjfa-41547	306	2	o.m.	GPE
cjfa-41547	306	3	2021	CARDINAL
cjfa-41547	307	1	nigeria	GPE
cjfa-41547	308	1	international journal of innovative research	ORG
cjfa-41547	308	2	36–48	CARDINAL
cjfa-41547	310	1	ozordi	PERSON
cjfa-41547	310	2	d.f.	GPE
cjfa-41547	310	3	o.r.	GPE
cjfa-41547	310	4	c.e.	GPE
cjfa-41547	310	5	2020	DATE
cjfa-41547	311	1	nigerian	NORP
cjfa-41547	312	1	18(1	CARDINAL
cjfa-41547	312	2	119–129	CARDINAL
cjfa-41547	312	3	http://dx.doi	PERSON
cjfa-41547	313	1	org/10.21511	GPE
cjfa-41547	314	1	pfeffer	PERSON
cjfa-41547	314	2	j., & salancik	ORG
cjfa-41547	314	3	g.r.	GPE
cjfa-41547	314	4	1978	DATE
cjfa-41547	316	1	new york	GPE
cjfa-41547	316	2	harper & row	ORG
cjfa-41547	317	1	nigeria	GPE
cjfa-41547	317	2	6767	DATE
cjfa-41547	317	3	m., & aifuwa	ORG
cjfa-41547	317	4	h.o.	PERSON
cjfa-41547	317	5	2020	DATE
cjfa-41547	319	1	8(1	CARDINAL
cjfa-41547	319	2	144–155	CARDINAL
cjfa-41547	320	1	http://dx.doi.org/10.2139/ssrn.3544733	GPE
cjfa-41547	321	1	studenmund	PERSON
cjfa-41547	321	2	a.h.	ORG
cjfa-41547	321	3	2014	DATE
cjfa-41547	322	1	6th	ORDINAL
cjfa-41547	323	1	harlow	PERSON
cjfa-41547	323	2	england	GPE
cjfa-41547	323	3	pearson education	ORG
cjfa-41547	324	1	umukoro	PERSON
cjfa-41547	324	2	o.e.	GPE
cjfa-41547	324	3	o.r.	GPE
cjfa-41547	324	4	adegboye	GPE
cjfa-41547	324	5	a.	GPE
cjfa-41547	324	6	ajetunmobi	GPE
cjfa-41547	324	7	o., & nwaze	ORG
cjfa-41547	324	8	2019	DATE
cjfa-41547	325	1	nigeria	GPE
cjfa-41547	326	1	331	CARDINAL
cjfa-41547	326	2	http://dx.doi	PERSON
cjfa-41547	328	1	vafeas	GPE
cjfa-41547	328	2	1999	DATE
cjfa-41547	330	1	journal of financial economics	ORG
cjfa-41547	330	2	53(1	CARDINAL
cjfa-41547	330	3	113–142	CARDINAL
cjfa-41547	332	1	valentino	PERSON
cjfa-41547	332	2	l., & nicola	ORG
cjfa-41547	332	3	2019	DATE
cjfa-41547	334	1	26(4	CARDINAL
cjfa-41547	334	2	701–711	CARDINAL