id	sid	eid	entity	type
cjfa-52248	1	1	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-52248	1	2	2300-12402024	DATE
cjfa-52248	1	3	13	CARDINAL
cjfa-52248	1	4	1 date	CARDINAL
cjfa-52248	1	5	january 1, 2024	DATE
cjfa-52248	1	6	february 10, 2024	DATE
cjfa-52248	3	1	kwara state university	ORG
cjfa-52248	3	2	malete	GPE
cjfa-52248	3	3	nigeria	GPE
cjfa-52248	4	1	m.k.	GPE
cjfa-52248	4	2	2024	CARDINAL
cjfa-52248	5	1	nigeria	GPE
cjfa-52248	6	1	copernican journal of finance & accounting	ORG
cjfa-52248	6	2	13(1	CARDINAL
cjfa-52248	6	3	63	CARDINAL
cjfa-52248	6	4	80	CARDINAL
cjfa-52248	7	1	muhammed kamaldeen usman* kwara	PERSON
cjfa-52248	7	2	university sustainability committee	ORG
cjfa-52248	7	3	nigeria	NORP
cjfa-52248	7	4	four	CARDINAL
cjfa-52248	8	1	j e l	PERSON
cjfa-52248	11	1	one hundred and fifteen	CARDINAL
cjfa-52248	11	2	115	CARDINAL
cjfa-52248	12	1	ninety-two	CARDINAL
cjfa-52248	12	2	92	CARDINAL
cjfa-52248	13	1	annual	DATE
cjfa-52248	13	2	seven-year	DATE
cjfa-52248	13	3	2016-2022	CARDINAL
cjfa-52248	14	1	5%	PERCENT
cjfa-52248	15	1	nigeria	GPE
cjfa-52248	16	1	muhammed kamaldeen usman6464	ORG
cjfa-52248	17	1	four	CARDINAL
cjfa-52248	21	1	herzig & schaltegger	ORG
cjfa-52248	21	2	2006	DATE
cjfa-52248	23	1	chen, dong & lin	ORG
cjfa-52248	23	2	2020	DATE
cjfa-52248	24	1	kpmg	ORG
cjfa-52248	24	2	2015	CARDINAL
cjfa-52248	25	1	githaiga	ORG
cjfa-52248	25	2	2023	CARDINAL
cjfa-52248	28	1	2019	DATE
cjfa-52248	28	2	philip	PERSON
cjfa-52248	28	3	hussien	PERSON
cjfa-52248	28	4	2022	CARDINAL
cjfa-52248	29	1	6565	CARDINAL
cjfa-52248	30	1	annual	DATE
cjfa-52248	30	2	welbeck	PERSON
cjfa-52248	30	3	owusu	GPE
cjfa-52248	30	4	bekoe	GPE
cjfa-52248	30	5	kusi	ORG
cjfa-52248	30	6	2017	CARDINAL
cjfa-52248	31	1	four	CARDINAL
cjfa-52248	32	1	nigeria	GPE
cjfa-52248	37	1	115	CARDINAL
cjfa-52248	37	2	the nigerian exchange	ORG
cjfa-52248	37	3	december 2022	DATE
cjfa-52248	38	1	seven-year	DATE
cjfa-52248	38	2	2016	CARDINAL
cjfa-52248	38	3	2022	CARDINAL
cjfa-52248	39	1	the year 2016	DATE
cjfa-52248	39	2	the nigerian financial reporting council	ORG
cjfa-52248	39	3	2016	CARDINAL
cjfa-52248	39	4	101	CARDINAL
cjfa-52248	40	1	2022	CARDINAL
cjfa-52248	40	2	the most recent year	DATE
cjfa-52248	40	3	covid-19	PRODUCT
cjfa-52248	43	1	muhammed kamaldeen usman6666	ORG
cjfa-52248	46	1	yahaya	PERSON
cjfa-52248	46	2	2022	CARDINAL
cjfa-52248	46	3	abdul latif	PERSON
cjfa-52248	46	4	taufil mohd	PERSON
cjfa-52248	46	5	kamardin	PERSON
cjfa-52248	46	6	mohd	PERSON
cjfa-52248	46	7	2023	CARDINAL
cjfa-52248	46	8	abdullah	PERSON
cjfa-52248	46	9	khatib	PERSON
cjfa-52248	46	10	al	ORG
cjfa-52248	46	11	2023	CARDINAL
cjfa-52248	46	12	chandula	GPE
cjfa-52248	46	13	dissanayake	ORG
cjfa-52248	46	14	anuradha	PERSON
cjfa-52248	46	15	2023	CARDINAL
cjfa-52248	46	16	2023	CARDINAL
cjfa-52248	46	17	coscia(2022	ORG
cjfa-52248	46	18	abedin	ORG
cjfa-52248	46	19	subha	ORG
cjfa-52248	46	20	anwar	PERSON
cjfa-52248	46	21	kabir	GPE
cjfa-52248	46	22	hossain	PERSON
cjfa-52248	46	23	2023	CARDINAL
cjfa-52248	46	24	alkhazalih	GPE
cjfa-52248	46	25	shahbudin	ORG
cjfa-52248	46	26	ghazali	PERSON
cjfa-52248	46	27	2022	CARDINAL
cjfa-52248	47	1	nigeria	GPE
cjfa-52248	49	1	4	CARDINAL
cjfa-52248	49	2	ernst & young	ORG
cjfa-52248	49	3	deloitte	ORG
cjfa-52248	49	4	kpmg	GPE
cjfa-52248	49	5	pwc	ORG
cjfa-52248	49	6	4	CARDINAL
cjfa-52248	50	1	4	CARDINAL
cjfa-52248	51	1	4	CARDINAL
cjfa-52248	52	1	4	CARDINAL
cjfa-52248	55	1	mahmood	GPE
cjfa-52248	55	2	orazalin	GPE
cjfa-52248	55	3	2017	CARDINAL
cjfa-52248	55	4	odoemelam	PERSON
cjfa-52248	55	5	okafor sustainability committee	ORG
cjfa-52248	55	6	2018	DATE
cjfa-52248	55	7	2019	DATE
cjfa-52248	55	8	2022	CARDINAL
cjfa-52248	55	9	4	CARDINAL
cjfa-52248	56	1	nigeria	GPE
cjfa-52248	60	1	dowling	PERSON
cjfa-52248	60	2	pfeffer	PERSON
cjfa-52248	60	3	1975	DATE
cjfa-52248	60	4	cuganesan & ward	ORG
cjfa-52248	60	5	2007	DATE
cjfa-52248	61	1	amos	PERSON
cjfa-52248	61	2	2023	DATE
cjfa-52248	62	1	annual	DATE
cjfa-52248	62	2	dooms & stas	ORG
cjfa-52248	62	3	2021	CARDINAL
cjfa-52248	63	1	1973	DATE
cjfa-52248	63	2	emmanuel	PERSON
cjfa-52248	63	3	eyitomi & taiwo	ORG
cjfa-52248	63	4	2018	DATE
cjfa-52248	64	1	eccles	GPE
cjfa-52248	64	2	keegan & philips	ORG
cjfa-52248	64	3	2001	DATE
cjfa-52248	65	1	annual	DATE
cjfa-52248	65	2	the securities and exchange commission	ORG
cjfa-52248	65	3	sec	ORG
cjfa-52248	65	4	council of nigeria	ORG
cjfa-52248	66	1	freeman	PERSON
cjfa-52248	66	2	1984	DATE
cjfa-52248	67	1	talbot	GPE
cjfa-52248	67	2	raineri & daou	ORG
cjfa-52248	67	3	2021	DATE
cjfa-52248	69	1	nigeria	GPE
cjfa-52248	70	1	annual	DATE
cjfa-52248	71	1	the nigerian stock exchange	ORG
cjfa-52248	71	2	115	CARDINAL
cjfa-52248	71	3	10	CARDINAL
cjfa-52248	72	1	92	CARDINAL
cjfa-52248	72	2	morgan	PERSON
cjfa-52248	72	3	1970	DATE
cjfa-52248	73	1	six	CARDINAL
cjfa-52248	74	1	1	CARDINAL
cjfa-52248	74	2	morgan	ORG
cjfa-52248	74	3	1	CARDINAL
cjfa-52248	74	4	5 5/115	CARDINAL
cjfa-52248	74	5	92	CARDINAL
cjfa-52248	74	6	4 2	CARDINAL
cjfa-52248	74	7	5 5/115	CARDINAL
cjfa-52248	74	8	92	CARDINAL
cjfa-52248	74	9	9 9/115	CARDINAL
cjfa-52248	74	10	92	CARDINAL
cjfa-52248	74	11	4	CARDINAL
cjfa-52248	74	12	20	CARDINAL
cjfa-52248	74	13	20/115	CARDINAL
cjfa-52248	74	14	92	CARDINAL
cjfa-52248	74	15	16 5	CARDINAL
cjfa-52248	74	16	11	CARDINAL
cjfa-52248	74	17	92 9	CARDINAL
cjfa-52248	74	18	6969 s/n	QUANTITY
cjfa-52248	74	19	morgan	ORG
cjfa-52248	74	20	6	CARDINAL
cjfa-52248	74	21	10	CARDINAL
cjfa-52248	74	22	92	CARDINAL
cjfa-52248	74	23	15	CARDINAL
cjfa-52248	74	24	92	CARDINAL
cjfa-52248	74	25	4 4/115	CARDINAL
cjfa-52248	74	26	92	CARDINAL
cjfa-52248	74	27	11	CARDINAL
cjfa-52248	74	28	92	CARDINAL
cjfa-52248	74	29	10	CARDINAL
cjfa-52248	74	30	25 12/115	CARDINAL
cjfa-52248	74	31	92 20	CARDINAL
cjfa-52248	74	32	115 92	QUANTITY
cjfa-52248	74	33	2023	CARDINAL
cjfa-52248	75	1	secondary	ORDINAL
cjfa-52248	75	2	annual	DATE
cjfa-52248	75	3	the accounting years	DATE
cjfa-52248	75	4	2016	CARDINAL
cjfa-52248	75	5	2022	CARDINAL
cjfa-52248	76	1	2012	DATE
cjfa-52248	77	1	2012	DATE
cjfa-52248	78	1	1	CARDINAL
cjfa-52248	78	2	0	CARDINAL
cjfa-52248	78	3	max	PERSON
cjfa-52248	79	1	wang	PERSON
cjfa-52248	79	2	kwok(2016	PERSON
cjfa-52248	80	1	2010-2013	DATE
cjfa-52248	80	2	annual	DATE
cjfa-52248	80	3	taiwan	GPE
cjfa-52248	80	4	50	CARDINAL
cjfa-52248	81	1	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit(1	DATE
cjfa-52248	82	1	2	CARDINAL
cjfa-52248	83	1	2	CARDINAL
cjfa-52248	84	1	1	CARDINAL
cjfa-52248	84	2	0	CARDINAL
cjfa-52248	84	3	max	PERSON
cjfa-52248	85	1	wang	PERSON
cjfa-52248	85	2	kwok(2016	PERSON
cjfa-52248	86	1	1	CARDINAL
cjfa-52248	86	2	2010-2013	DATE
cjfa-52248	86	3	annual	DATE
cjfa-52248	86	4	taiwan	GPE
cjfa-52248	86	5	50	CARDINAL
cjfa-52248	87	1	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit	PERSON
cjfa-52248	87	2	1	CARDINAL
cjfa-52248	89	1	2	CARDINAL
cjfa-52248	90	1	2	CARDINAL
cjfa-52248	92	1	max	PERSON
cjfa-52248	92	2	644 .274	QUANTITY
cjfa-52248	92	3	644 .065	CARDINAL
cjfa-52248	92	4	0 1	CARDINAL
cjfa-52248	92	5	644	CARDINAL
cjfa-52248	92	6	1	CARDINAL
cjfa-52248	92	7	644	CARDINAL
cjfa-52248	92	8	5 96	CARDINAL
cjfa-52248	92	9	o	DATE
cjfa-52248	92	10	2023	CARDINAL
cjfa-52248	93	1	2	CARDINAL
cjfa-52248	94	1	0	CARDINAL
cjfa-52248	94	2	1	CARDINAL
cjfa-52248	95	1	0.274	CARDINAL
cjfa-52248	95	2	27.4%	PERCENT
cjfa-52248	97	1	62.9%	PERCENT
cjfa-52248	97	2	2.9%	PERCENT
cjfa-52248	99	1	0.137	CARDINAL
cjfa-52248	100	1	0.065	CARDINAL
cjfa-52248	102	1	0	CARDINAL
cjfa-52248	102	2	1	CARDINAL
cjfa-52248	103	1	0.247	CARDINAL
cjfa-52248	104	1	0.26	CARDINAL
cjfa-52248	105	1	nigeria	GPE
cjfa-52248	105	2	kpmg	ORG
cjfa-52248	105	3	pwc, ernst & young	ORG
cjfa-52248	105	4	williams deloitte	PERSON
cjfa-52248	105	5	eighty	DATE
cjfa-52248	105	6	62.6%	PERCENT
cjfa-52248	106	1	four	CARDINAL
cjfa-52248	106	2	nigeria	GPE
cjfa-52248	106	3	only twenty	CARDINAL
cjfa-52248	106	4	37.4%	PERCENT
cjfa-52248	106	5	eighty	CARDINAL
cjfa-52248	106	6	62.6%	PERCENT
cjfa-52248	107	1	0.484	CARDINAL
cjfa-52248	108	1	nigeria	GPE
cjfa-52248	108	2	four	CARDINAL
cjfa-52248	108	3	four	CARDINAL
cjfa-52248	108	4	nigerians	NORP
cjfa-52248	109	1	zero	CARDINAL
cjfa-52248	109	2	one	CARDINAL
cjfa-52248	109	3	1	CARDINAL
cjfa-52248	110	1	one	CARDINAL
cjfa-52248	110	2	one	CARDINAL
cjfa-52248	110	3	four	CARDINAL
cjfa-52248	110	4	zero	CARDINAL
cjfa-52248	111	1	muhammed kamaldeen usman7272	ORG
cjfa-52248	111	2	3	CARDINAL
cjfa-52248	111	3	1.000	CARDINAL
cjfa-52248	111	4	0.767	CARDINAL
cjfa-52248	111	5	1.000	CARDINAL
cjfa-52248	111	6	1.000	CARDINAL
cjfa-52248	111	7	0.234	CARDINAL
cjfa-52248	111	8	0.309	CARDINAL
cjfa-52248	111	9	0.160	CARDINAL
cjfa-52248	111	10	1.000	CARDINAL
cjfa-52248	111	11	0.001	CARDINAL
cjfa-52248	112	1	p<0.01,**p<0.05,*p<0.1	ORG
cjfa-52248	112	2	2023	CARDINAL
cjfa-52248	113	1	pearson	PERSON
cjfa-52248	113	2	3	CARDINAL
cjfa-52248	116	1	gujarati	ORG
cjfa-52248	116	2	2004	DATE
cjfa-52248	116	3	0.80	CARDINAL
cjfa-52248	116	4	two	CARDINAL
cjfa-52248	117	1	3	CARDINAL
cjfa-52248	117	2	0.80	CARDINAL
cjfa-52248	117	3	0.309	CARDINAL
cjfa-52248	118	1	0.80	CARDINAL
cjfa-52248	120	1	4	CARDINAL
cjfa-52248	120	2	hausman specification	PERSON
cjfa-52248	120	3	chi-square	PERSON
cjfa-52248	120	4	61.18	CARDINAL
cjfa-52248	121	1	o	DATE
cjfa-52248	121	2	2023	CARDINAL
cjfa-52248	122	1	7373	DATE
cjfa-52248	122	2	4	CARDINAL
cjfa-52248	123	1	0.000	CARDINAL
cjfa-52248	126	1	5	CARDINAL
cjfa-52248	127	1	10	CARDINAL
cjfa-52248	127	2	0.10	CARDINAL
cjfa-52248	128	1	2006	DATE
cjfa-52248	129	1	1.124	CARDINAL
cjfa-52248	129	2	1.244	CARDINAL
cjfa-52248	129	3	less than 10	CARDINAL
cjfa-52248	130	1	1.154	CARDINAL
cjfa-52248	131	1	5	CARDINAL
cjfa-52248	131	2	1	CARDINAL
cjfa-52248	131	3	1.244	CARDINAL
cjfa-52248	131	4	1.164	CARDINAL
cjfa-52248	131	5	1.124 .89 meanvif 1.154	QUANTITY
cjfa-52248	132	1	o	DATE
cjfa-52248	134	1	usman7474 tion	PERSON
cjfa-52248	134	2	2008	DATE
cjfa-52248	136	1	6	CARDINAL
cjfa-52248	136	2	shapiro-wilk w	PERSON
cjfa-52248	136	3	obs w	ORG
cjfa-52248	136	4	644	CARDINAL
cjfa-52248	136	5	o	DATE
cjfa-52248	136	6	2023	CARDINAL
cjfa-52248	137	1	6	CARDINAL
cjfa-52248	138	1	0.406	CARDINAL
cjfa-52248	139	1	0.05	CARDINAL
cjfa-52248	139	2	6	CARDINAL
cjfa-52248	141	1	7	CARDINAL
cjfa-52248	144	1	5.34 .000	CARDINAL
cjfa-52248	144	2	59.44 .000	CARDINAL
cjfa-52248	144	3	3.68 .000	CARDINAL
cjfa-52248	145	1	16.31 .000	CARDINAL
cjfa-52248	146	1	460.000 chi-square 4924.74	QUANTITY
cjfa-52248	147	1	o	DATE
cjfa-52248	147	2	2023	CARDINAL
cjfa-52248	149	1	7575	DATE
cjfa-52248	149	2	waldchi2	GPE
cjfa-52248	150	1	0.6464	CARDINAL
cjfa-52248	150	2	64.6%	PERCENT
cjfa-52248	151	1	nigeria	GPE
cjfa-52248	152	1	nigeria	GPE
cjfa-52248	153	1	8	CARDINAL
cjfa-52248	153	2	0.260	CARDINAL
cjfa-52248	153	3	0.000	CARDINAL
cjfa-52248	153	4	1%	PERCENT
cjfa-52248	154	1	nigeria	GPE
cjfa-52248	155	1	7	CARDINAL
cjfa-52248	159	1	del valle	GPE
cjfa-52248	159	2	díez esteban	PERSON
cjfa-52248	159	3	lópez de	PERSON
cjfa-52248	159	4	kamaldeen usman7676	ORG
cjfa-52248	160	1	nigeria	GPE
cjfa-52248	161	1	5	CARDINAL
cjfa-52248	161	2	one and zero	CARDINAL
cjfa-52248	162	1	0.092	CARDINAL
cjfa-52248	162	2	0.000	CARDINAL
cjfa-52248	162	3	5%	PERCENT
cjfa-52248	164	1	nigeria	GPE
cjfa-52248	165	1	1	CARDINAL
cjfa-52248	165	2	0	CARDINAL
cjfa-52248	166	1	four	CARDINAL
cjfa-52248	169	1	four	CARDINAL
cjfa-52248	171	1	orazalin	GPE
cjfa-52248	171	2	mahmood	PERSON
cjfa-52248	171	3	2019	DATE
cjfa-52248	173	1	2018	DATE
cjfa-52248	174	1	nigeria	GPE
cjfa-52248	182	1	four	CARDINAL
cjfa-52248	184	1	four	CARDINAL
cjfa-52248	186	1	four	CARDINAL
cjfa-52248	189	1	four	CARDINAL
cjfa-52248	190	1	four	CARDINAL
cjfa-52248	192	1	muhammed kamaldeen usman7878	PERSON
cjfa-52248	192	2	abdul latif	PERSON
cjfa-52248	192	3	r.	NORP
cjfa-52248	192	4	taufil mohd	PERSON
cjfa-52248	192	5	k.n.	GPE
cjfa-52248	192	6	kamardin	PERSON
cjfa-52248	192	7	a.h.	ORG
cjfa-52248	192	8	2023	CARDINAL
cjfa-52248	193	1	malaysia	GPE
cjfa-52248	194	1	3799	CARDINAL
cjfa-52248	196	1	abedin	PERSON
cjfa-52248	196	2	s.h.	GPE
cjfa-52248	196	3	subha	GPE
cjfa-52248	196	4	s.	PERSON
cjfa-52248	196	5	anwar, m.	PERSON
cjfa-52248	196	6	kabir	GPE
cjfa-52248	196	7	m.n.	GPE
cjfa-52248	196	8	y.a.	GPE
cjfa-52248	196	9	& hossain	PERSON
cjfa-52248	196	10	m.	PERSON
cjfa-52248	196	11	2023	CARDINAL
cjfa-52248	197	1	japan	GPE
cjfa-52248	198	1	3273	CARDINAL
cjfa-52248	200	1	aburaya	PERSON
cjfa-52248	200	2	r.	NORP
cjfa-52248	200	3	2012	DATE
cjfa-52248	201	1	uk	GPE
cjfa-52248	202	1	http://etheses.dur.ac.uk/3456/	PERSON
cjfa-52248	203	1	aifuwa	PERSON
cjfa-52248	203	2	h.o.	PERSON
cjfa-52248	203	3	usman	GPE
cjfa-52248	203	4	m.k.	GPE
cjfa-52248	203	5	m.l.	GPE
cjfa-52248	203	6	philip	PERSON
cjfa-52248	203	7	g.t.	GPE
cjfa-52248	203	8	hussien	PERSON
cjfa-52248	203	9	k.	PERSON
cjfa-52248	203	10	2022	CARDINAL
cjfa-52248	205	1	copernican journal of finance & accounting	ORG
cjfa-52248	205	2	11(1	CARDINAL
cjfa-52248	205	3	9–27	DATE
cjfa-52248	206	1	http://dx.doi.org/10.12775/cjfa.2022.001	GPE
cjfa-52248	207	1	alkhazalih	GPE
cjfa-52248	207	2	q.	GPE
cjfa-52248	207	3	shahbudin	GPE
cjfa-52248	207	4	a., & ghazali, a.	ORG
cjfa-52248	207	5	2022	CARDINAL
cjfa-52248	208	1	csr	ORG
cjfa-52248	208	2	jordanian	NORP
cjfa-52248	209	1	journal of public administration	ORG
cjfa-52248	209	2	4768-4768	CARDINAL
cjfa-52248	210	1	http:// dx.doi.org/10.5296/jpag.v12i4.20499	ORG
cjfa-52248	211	1	amos	PERSON
cjfa-52248	211	2	g.j.	PERSON
cjfa-52248	211	3	2023	CARDINAL
cjfa-52248	213	1	14(3	CARDINAL
cjfa-52248	213	2	548-584	CARDINAL
cjfa-52248	215	1	chandula	GPE
cjfa-52248	215	2	a.m.t.	GPE
cjfa-52248	215	3	dissanayake	ORG
cjfa-52248	215	4	h., & anuradha	ORG
cjfa-52248	215	5	i.	PERSON
cjfa-52248	215	6	2023	CARDINAL
cjfa-52248	217	1	4(1	CARDINAL
cjfa-52248	217	2	24-45	DATE
cjfa-52248	218	1	http://dx.doi	PERSON
cjfa-52248	220	1	chen	PERSON
cjfa-52248	220	2	t., dong, h., & lin	PERSON
cjfa-52248	220	3	2020	DATE
cjfa-52248	222	1	journal of financial economics	ORG
cjfa-52248	222	2	135(2	CARDINAL
cjfa-52248	222	3	483-504	CARDINAL
cjfa-52248	223	1	org/10.1016	PERSON
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cjfa-52248	225	1	2	CARDINAL
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cjfa-52248	227	3	i.	GPE
cjfa-52248	227	4	díez esteban	PERSON
cjfa-52248	227	5	j. m.	PERSON
cjfa-52248	227	6	2019	CARDINAL
cjfa-52248	229	1	european journal of international management	ORG
cjfa-52248	229	2	13(2	CARDINAL
cjfa-52248	229	3	159	CARDINAL
cjfa-52248	230	1	dowling	PERSON
cjfa-52248	230	2	j., & pfeffer	ORG
cjfa-52248	230	3	j. (	PERSON
cjfa-52248	230	4	1975	DATE
cjfa-52248	232	1	pacific sociological review	ORG
cjfa-52248	232	2	18(1	CARDINAL
cjfa-52248	232	3	122	CARDINAL
cjfa-52248	233	1	eccles	GPE
cjfa-52248	233	2	r.g.	GPE
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cjfa-52248	233	6	e.m.	GPE
cjfa-52248	233	7	& philips	ORG
cjfa-52248	233	8	d.m.h	GPE
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cjfa-52248	236	4	ch.c.y	ORG
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cjfa-52248	239	1	journal of banking & finance	ORG
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cjfa-52248	239	3	131	CARDINAL
cjfa-52248	241	1	org/10.1016	PERSON
cjfa-52248	242	1	r.e.	PERSON
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cjfa-52248	244	3	http://dx.doi.org/10.5296/jpag.v12i4.20499	ORG
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cjfa-52248	250	2	142	CARDINAL
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cjfa-52248	253	1	3	CARDINAL
cjfa-52248	254	1	2021-0449	DATE
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cjfa-52248	255	2	j.	PERSON
cjfa-52248	255	3	s., & ward	ORG
cjfa-52248	255	4	l.	GPE
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cjfa-52248	262	7	a.h.	ORG
cjfa-52248	262	8	2023	CARDINAL
cjfa-52248	266	1	krejcie	PERSON
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cjfa-52248	268	1	30(3	CARDINAL
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cjfa-52248	270	2	ussr	NORP
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cjfa-52248	271	2	389	CARDINAL
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cjfa-52248	274	5	r.g.	GPE
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cjfa-52248	276	1	business & management	ORG
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cjfa-52248	276	3	1551510	DATE
cjfa-52248	278	1	orazalin	PERSON
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cjfa-52248	280	1	140	CARDINAL
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cjfa-52248	283	1	sas	ORG
cjfa-52248	283	2	spss	ORG
cjfa-52248	285	1	indiana university	ORG
cjfa-52248	286	1	talbot	PERSON
cjfa-52248	286	2	d.	NORP
cjfa-52248	286	3	raineri	GPE
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cjfa-52248	286	5	a.	PERSON
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cjfa-52248	288	1	28(1	CARDINAL
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cjfa-52248	290	1	usman	PERSON
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cjfa-52248	290	3	2019	DATE
cjfa-52248	291	1	nigeria	GPE
cjfa-52248	292	1	proquest	ORG
cjfa-52248	293	1	muhammed kamaldeen	ORG
cjfa-52248	293	2	usman8080	PERSON
cjfa-52248	293	3	o.r.	GPE
cjfa-52248	293	4	emmanuel, o.	PERSON
cjfa-52248	293	5	g.a.	PERSON
cjfa-52248	293	6	& taiwo	PERSON
cjfa-52248	293	7	o. s.	PERSON
cjfa-52248	293	8	2018	DATE
cjfa-52248	295	1	17(3	CARDINAL
cjfa-52248	295	2	1-16	CARDINAL
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cjfa-52248	296	4	g., bekoe	GPE
cjfa-52248	296	5	r., & kusi	ORG
cjfa-52248	296	6	j. (2017	ORG
cjfa-52248	297	1	ghana	GPE
cjfa-52248	298	1	international journal of corporate social responsibility	ORG
cjfa-52248	298	2	2(11	CARDINAL
cjfa-52248	300	1	k.a.	GPE
cjfa-52248	300	2	d., & ajiboye	ORG
cjfa-52248	300	3	o.g.	PERSON
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cjfa-52248	301	1	nigerian	NORP
cjfa-52248	302	1	jurnal administrasi bisnis	PERSON
cjfa-52248	302	2	53-64	DATE