id	sid	eid	entity	type
cjfa-59255	1	1	journal of finance & accounting e-issn 2300-3065	ORG
cjfa-59255	1	2	2300-12402024	DATE
cjfa-59255	1	3	13	CARDINAL
cjfa-59255	1	4	4 date	DATE
cjfa-59255	1	5	november 6, 2024;	DATE
cjfa-59255	1	6	december 20, 2024	DATE
cjfa-59255	2	1	ibs hyderabad	ORG
cjfa-59255	2	2	hyderabad	GPE
cjfa-59255	2	3	india	GPE
cjfa-59255	2	4	8096508380	CARDINAL
cjfa-59255	4	1	singh	GPE
cjfa-59255	4	2	2024	CARDINAL
cjfa-59255	5	1	csr	ORG
cjfa-59255	6	1	india	GPE
cjfa-59255	7	1	copernican journal of finance & accounting	ORG
cjfa-59255	7	2	111–127	CARDINAL
cjfa-59255	8	1	geeta singh* ibs hyderabad	PERSON
cjfa-59255	8	2	csr	ORG
cjfa-59255	9	1	india	GPE
cjfa-59255	9	2	csr	ORG
cjfa-59255	9	3	india	GPE
cjfa-59255	10	1	j e l	PERSON
cjfa-59255	11	1	g390	GPE
cjfa-59255	11	2	csr	ORG
cjfa-59255	11	3	indian	NORP
cjfa-59255	11	4	2016 to 2020	DATE
cjfa-59255	12	1	1,423	CARDINAL
cjfa-59255	12	2	ols	ORG
cjfa-59255	12	3	csr	ORG
cjfa-59255	15	1	india	GPE
cjfa-59255	17	1	geeta singh112112	PERSON
cjfa-59255	17	2	amihud & li	ORG
cjfa-59255	17	3	2006	DATE
cjfa-59255	18	1	iis	ORG
cjfa-59255	21	1	iis	ORG
cjfa-59255	21	2	gillan & starks	ORG
cjfa-59255	21	3	2000	DATE
cjfa-59255	21	4	2003	DATE
cjfa-59255	21	5	aggarwal	ORG
cjfa-59255	21	6	erel	ORG
cjfa-59255	21	7	ferreira & matos	ORG
cjfa-59255	21	8	2011	DATE
cjfa-59255	21	9	lins	PERSON
cjfa-59255	21	10	2019	DATE
cjfa-59255	23	1	tsang, xie & xin	ORG
cjfa-59255	23	2	2019	DATE
cjfa-59255	23	3	singh & pathak	ORG
cjfa-59255	23	4	2024	DATE
cjfa-59255	26	1	one	CARDINAL
cjfa-59255	26	2	csr	ORG
cjfa-59255	26	3	laskowska	ORG
cjfa-59255	26	4	2018	DATE
cjfa-59255	27	1	csr	ORG
cjfa-59255	27	2	ioannou & serafeim	ORG
cjfa-59255	27	3	2015	DATE
cjfa-59255	27	4	amel-zadeh &	ORG
cjfa-59255	27	5	2018	DATE
cjfa-59255	28	1	csr	ORG
cjfa-59255	29	1	india	GPE
cjfa-59255	29	2	first	ORDINAL
cjfa-59255	29	3	csr	ORG
cjfa-59255	30	1	2014	DATE
cjfa-59255	30	2	section 135(1	LAW
cjfa-59255	30	3	2013	DATE
cjfa-59255	30	4	indian	NORP
cjfa-59255	30	5	at least two percent	PERCENT
cjfa-59255	30	6	csr	ORG
cjfa-59255	30	7	2014	DATE
cjfa-59255	30	8	2024	DATE
cjfa-59255	31	1	113113	CARDINAL
cjfa-59255	31	2	www1	ORG
cjfa-59255	33	1	freeman	ORG
cjfa-59255	33	2	1984	DATE
cjfa-59255	33	3	francoeur & bellavance	ORG
cjfa-59255	33	4	2009	DATE
cjfa-59255	33	5	csr	ORG
cjfa-59255	33	6	buchanan, cao & chen, 2018	ORG
cjfa-59255	34	1	kumar & singh	ORG
cjfa-59255	34	2	2024	DATE
cjfa-59255	36	1	indian	NORP
cjfa-59255	37	1	bhattacharyya	PERSON
cjfa-59255	37	2	rahman	PERSON
cjfa-59255	37	3	2019	DATE
cjfa-59255	37	4	that 40 percent	PERCENT
cjfa-59255	37	5	indian	NORP
cjfa-59255	37	6	csr	ORG
cjfa-59255	37	7	2016	DATE
cjfa-59255	38	1	kumar	PERSON
cjfa-59255	38	2	singh	GPE
cjfa-59255	38	3	2023	CARDINAL
cjfa-59255	38	4	34 percent	PERCENT
cjfa-59255	38	5	indian	NORP
cjfa-59255	38	6	csr	ORG
cjfa-59255	38	7	2020	DATE
cjfa-59255	39	1	2016 to 2020	DATE
cjfa-59255	41	1	two	CARDINAL
cjfa-59255	42	1	first	ORDINAL
cjfa-59255	42	2	marshall	PERSON
cjfa-59255	42	3	rao	PERSON
cjfa-59255	42	4	roy	GPE
cjfa-59255	42	5	thapa	PERSON
cjfa-59255	42	6	2022	CARDINAL
cjfa-59255	42	7	indian	NORP
cjfa-59255	42	8	two years	DATE
cjfa-59255	42	9	2015 to 2016	DATE
cjfa-59255	43	1	csr	ORG
cjfa-59255	45	1	indian	NORP
cjfa-59255	45	2	2013	DATE
cjfa-59255	45	3	csr	ORG
cjfa-59255	45	4	april 1, 2014	DATE
cjfa-59255	45	5	csr	ORG
cjfa-59255	45	6	2015	DATE
cjfa-59255	45	7	2014	DATE
cjfa-59255	45	8	kumar & singh	ORG
cjfa-59255	45	9	2024	DATE
cjfa-59255	46	1	csr	ORG
cjfa-59255	46	2	2016	CARDINAL
cjfa-59255	47	1	the initial two years	DATE
cjfa-59255	47	2	2014–2016	CARDINAL
cjfa-59255	47	3	marshall et al	PERSON
cjfa-59255	48	1	2022	CARDINAL
cjfa-59255	49	1	2020	DATE
cjfa-59255	50	1	secondly	ORDINAL
cjfa-59255	50	2	rahman geeta singh114114	PERSON
cjfa-59255	50	3	2021	CARDINAL
cjfa-59255	50	4	csr	ORG
cjfa-59255	51	1	rahman	PERSON
cjfa-59255	51	2	2021	CARDINAL
cjfa-59255	54	1	csr	ORG
cjfa-59255	55	1	five	CARDINAL
cjfa-59255	56	1	section 2	LAW
cjfa-59255	57	1	section 3	LAW
cjfa-59255	58	1	section 4	LAW
cjfa-59255	58	2	section 5	DATE
cjfa-59255	59	1	2016 to 2020	DATE
cjfa-59255	59	2	covid-19	PERSON
cjfa-59255	59	3	2021	CARDINAL
cjfa-59255	59	4	2022	CARDINAL
cjfa-59255	60	1	bain & company	ORG
cjfa-59255	60	2	india	GPE
cjfa-59255	60	3	2021	CARDINAL
cjfa-59255	60	4	2020–2021	CARDINAL
cjfa-59255	60	5	62 percent	PERCENT
cjfa-59255	60	6	the months	DATE
cjfa-59255	60	7	india	GPE
cjfa-59255	60	8	covid-19	ORG
cjfa-59255	60	9	www2	ORG
cjfa-59255	61	1	csr	ORG
cjfa-59255	62	1	fii	ORG
cjfa-59255	62	2	csr	ORG
cjfa-59255	62	3	covid-19	GPE
cjfa-59255	63	1	covid-19	PRODUCT
cjfa-59255	64	1	vinod	ORG
cjfa-59255	64	2	sivakumar	PERSON
cjfa-59255	64	3	2023	CARDINAL
cjfa-59255	64	4	indian	NORP
cjfa-59255	64	5	covid-19	PERSON
cjfa-59255	64	6	csr	ORG
cjfa-59255	65	1	indian	NORP
cjfa-59255	65	2	january 2022	DATE
cjfa-59255	65	3	covid-19	PERSON
cjfa-59255	66	1	covid-19	ORG
cjfa-59255	66	2	115115	CARDINAL
cjfa-59255	66	3	csr	ORG
cjfa-59255	66	4	2020	DATE
cjfa-59255	67	1	2014	DATE
cjfa-59255	67	2	csr	ORG
cjfa-59255	67	3	2016	DATE
cjfa-59255	67	4	kumar & singh	ORG
cjfa-59255	67	5	2024	DATE
cjfa-59255	67	6	2016	DATE
cjfa-59255	68	1	indian	NORP
cjfa-59255	68	2	indian	NORP
cjfa-59255	69	1	3328	CARDINAL
cjfa-59255	69	2	firm-year	DATE
cjfa-59255	69	3	1423	CARDINAL
cjfa-59255	69	4	the national stock exchange	ORG
cjfa-59255	69	5	bombay stock exchange	ORG
cjfa-59255	70	1	1	CARDINAL
cjfa-59255	70	2	1	CARDINAL
cjfa-59255	71	1	fii	PERSON
cjfa-59255	72	1	csr	ORG
cjfa-59255	72	2	𝑁𝑁𝑁𝑁	ORG
cjfa-59255	72	3	1	CARDINAL
cjfa-59255	72	4	csr	ORG
cjfa-59255	72	5	csr	ORG
cjfa-59255	72	6	0	CARDINAL
cjfa-59255	73	1	1	CARDINAL
cjfa-59255	74	1	csr	ORG
cjfa-59255	74	2	acsr	ORG
cjfa-59255	74	3	a given year	DATE
cjfa-59255	75	1	nc	GPE
cjfa-59255	75	2	csr	ORG
cjfa-59255	75	3	csr	ORG
cjfa-59255	76	1	nc	GPE
cjfa-59255	76	2	1	CARDINAL
cjfa-59255	76	3	csr	ORG
cjfa-59255	76	4	0	CARDINAL
cjfa-59255	79	1	years	DATE
cjfa-59255	80	1	monthly	DATE
cjfa-59255	82	1	1	CARDINAL
cjfa-59255	82	2	1	CARDINAL
cjfa-59255	83	1	fii	PERSON
cjfa-59255	84	1	ncit	ORG
cjfa-59255	84	2	csr	ORG
cjfa-59255	84	3	1	CARDINAL
cjfa-59255	84	4	csr	ORG
cjfa-59255	84	5	csr	ORG
cjfa-59255	84	6	0	CARDINAL
cjfa-59255	85	1	1	CARDINAL
cjfa-59255	86	1	csr	ORG
cjfa-59255	86	2	acsr	ORG
cjfa-59255	86	3	a given year	DATE
cjfa-59255	87	1	nc	GPE
cjfa-59255	87	2	csr	ORG
cjfa-59255	87	3	csr	ORG
cjfa-59255	88	1	nc	GPE
cjfa-59255	88	2	1	CARDINAL
cjfa-59255	88	3	csr	ORG
cjfa-59255	88	4	0	CARDINAL
cjfa-59255	91	1	years	DATE
cjfa-59255	92	1	monthly	DATE
cjfa-59255	93	1	geeta singh116116	PERSON
cjfa-59255	97	1	o	DATE
cjfa-59255	98	1	first	ORDINAL
cjfa-59255	98	2	2	CARDINAL
cjfa-59255	99	1	nc	GPE
cjfa-59255	99	2	0.35	CARDINAL
cjfa-59255	99	3	35 percent	PERCENT
cjfa-59255	99	4	firm-year	DATE
cjfa-59255	99	5	csr	ORG
cjfa-59255	100	1	fii	PERSON
cjfa-59255	100	2	7.8 percent	PERCENT
cjfa-59255	100	3	indian	NORP
cjfa-59255	100	4	7.8 percent	PERCENT
cjfa-59255	100	5	52 percent	PERCENT
cjfa-59255	100	6	zero	CARDINAL
cjfa-59255	102	1	2,387	CARDINAL
cjfa-59255	103	1	csr	ORG
cjfa-59255	103	2	2	CARDINAL
cjfa-59255	104	1	two	CARDINAL
cjfa-59255	105	1	fii	PERSON
cjfa-59255	105	2	7.492 percent	PERCENT
cjfa-59255	105	3	csr	ORG
cjfa-59255	105	4	7.293 percent	PERCENT
cjfa-59255	106	1	0.199	CARDINAL
cjfa-59255	107	1	csr	ORG
cjfa-59255	108	1	1	CARDINAL
cjfa-59255	108	2	117117	DATE
cjfa-59255	108	3	2	CARDINAL
cjfa-59255	108	4	descriptive statistics panel	ORG
cjfa-59255	109	1	max min	PERSON
cjfa-59255	109	2	dev.	PERSON
cjfa-59255	110	1	68.49	CARDINAL
cjfa-59255	110	2	11.00	MONEY
cjfa-59255	110	3	0.10	CARDINAL
cjfa-59255	110	4	2387 age	DATE
cjfa-59255	110	5	35.77	CARDINAL
cjfa-59255	110	6	2387	DATE
cjfa-59255	110	7	1.21	CARDINAL
cjfa-59255	110	8	2.09 1.34	QUANTITY
cjfa-59255	110	9	0.94	CARDINAL
cjfa-59255	110	10	5.06	CARDINAL
cjfa-59255	110	11	fii	PERSON
cjfa-59255	110	12	7.81	CARDINAL
cjfa-59255	110	13	0.00 9.25	CARDINAL
cjfa-59255	110	14	nc	GPE
cjfa-59255	110	15	0.35	CARDINAL
cjfa-59255	110	16	0.00 0.48	CARDINAL
cjfa-59255	110	17	107.61	CARDINAL
cjfa-59255	110	18	0.06 0.05 0.87	MONEY
cjfa-59255	110	19	0.08 2387	CARDINAL
cjfa-59255	110	20	9.39	CARDINAL
cjfa-59255	110	21	56.90 58.69 89.77 0.00 14.62	QUANTITY
cjfa-59255	110	22	7.293	CARDINAL
cjfa-59255	110	23	2.06	CARDINAL
cjfa-59255	110	24	7.492	CARDINAL
cjfa-59255	110	25	2	CARDINAL
cjfa-59255	110	26	a.	PERSON
cjfa-59255	111	1	two	CARDINAL
cjfa-59255	112	1	1%	PERCENT
cjfa-59255	112	2	5% and 10%	PERCENT
cjfa-59255	113	1	1	CARDINAL
cjfa-59255	113	2	o	DATE
cjfa-59255	115	1	3	CARDINAL
cjfa-59255	116	1	fii	ORG
cjfa-59255	116	2	csr	ORG
cjfa-59255	116	3	acsr	ORG
cjfa-59255	116	4	csr	ORG
cjfa-59255	117	1	acsr	ORG
cjfa-59255	117	2	nc	GPE
cjfa-59255	118	1	geeta singh118118	PERSON
cjfa-59255	118	2	3	CARDINAL
cjfa-59255	118	3	0.041	CARDINAL
cjfa-59255	118	4	0.043) cr -0.001	MONEY
cjfa-59255	118	5	0.944	CARDINAL
cjfa-59255	118	6	0.617	CARDINAL
cjfa-59255	118	7	0.106	CARDINAL
cjfa-59255	118	8	0.699	CARDINAL
cjfa-59255	118	9	0.159	CARDINAL
cjfa-59255	119	1	0.036	CARDINAL
cjfa-59255	119	2	0.683	CARDINAL
cjfa-59255	119	3	0.958	CARDINAL
cjfa-59255	119	4	0.079	CARDINAL
cjfa-59255	119	5	nc	GPE
cjfa-59255	119	6	0.037	CARDINAL
cjfa-59255	119	7	0.062	CARDINAL
cjfa-59255	119	8	0.072	CARDINAL
cjfa-59255	119	9	0.277	CARDINAL
cjfa-59255	119	10	0.084	CARDINAL
cjfa-59255	119	11	0.039	CARDINAL
cjfa-59255	119	12	0.006	CARDINAL
cjfa-59255	119	13	0.203	CARDINAL
cjfa-59255	119	14	0.058	CARDINAL
cjfa-59255	119	15	0.627	CARDINAL
cjfa-59255	119	16	0.735	CARDINAL
cjfa-59255	119	17	0.771	CARDINAL
cjfa-59255	119	18	0.036	CARDINAL
cjfa-59255	119	19	0.017	CARDINAL
cjfa-59255	119	20	0.028	CARDINAL
cjfa-59255	119	21	0.054	CARDINAL
cjfa-59255	119	22	0.398	CARDINAL
cjfa-59255	119	23	0.174	CARDINAL
cjfa-59255	119	24	0.008	CARDINAL
cjfa-59255	119	25	0.882	CARDINAL
cjfa-59255	119	26	0.262	CARDINAL
cjfa-59255	119	27	0.044	CARDINAL
cjfa-59255	119	28	0.030	CARDINAL
cjfa-59255	119	29	0.017	CARDINAL
cjfa-59255	119	30	0.190	CARDINAL
cjfa-59255	119	31	0.032	CARDINAL
cjfa-59255	119	32	0.150	CARDINAL
cjfa-59255	119	33	0.669	CARDINAL
cjfa-59255	119	34	0.404	CARDINAL
cjfa-59255	119	35	0.709	CARDINAL
cjfa-59255	119	36	0.165	CARDINAL
cjfa-59255	121	1	0.047	CARDINAL
cjfa-59255	121	2	0.001	CARDINAL
cjfa-59255	121	3	0.501	CARDINAL
cjfa-59255	121	4	0.362	CARDINAL
cjfa-59255	121	5	0.021	CARDINAL
cjfa-59255	121	6	0.972	MONEY
cjfa-59255	121	7	0.088	CARDINAL
cjfa-59255	123	1	1%	PERCENT
cjfa-59255	123	2	5% and 10%	PERCENT
cjfa-59255	124	1	o	DATE
cjfa-59255	126	1	1	CARDINAL
cjfa-59255	126	2	4	CARDINAL
cjfa-59255	127	1	csr	ORG
cjfa-59255	127	2	acsr	ORG
cjfa-59255	127	3	fii	PERSON
cjfa-59255	128	1	fii	ORG
cjfa-59255	128	2	acsr	ORG
cjfa-59255	129	1	csr	ORG
cjfa-59255	130	1	csr	ORG
cjfa-59255	130	2	119119	DATE
cjfa-59255	131	1	csr	ORG
cjfa-59255	132	1	rahman	PERSON
cjfa-59255	132	2	2021	CARDINAL
cjfa-59255	134	1	nc	GPE
cjfa-59255	134	2	csr	ORG
cjfa-59255	135	1	fii	PERSON
cjfa-59255	135	2	nc	GPE
cjfa-59255	136	1	10 percent	PERCENT
cjfa-59255	138	1	csr	ORG
cjfa-59255	138	2	4	CARDINAL
cjfa-59255	138	3	4	CARDINAL
cjfa-59255	139	1	1	CARDINAL
cjfa-59255	139	2	nc	GPE
cjfa-59255	139	3	26.461	CARDINAL
cjfa-59255	139	4	0.143	CARDINAL
cjfa-59255	139	5	0.001	CARDINAL
cjfa-59255	140	1	6.569	CARDINAL
cjfa-59255	140	2	0.078	CARDINAL
cjfa-59255	140	3	age 0.001	DATE
cjfa-59255	140	4	0.001	CARDINAL
cjfa-59255	140	5	0.997	CARDINAL
cjfa-59255	140	6	0.339	CARDINAL
cjfa-59255	140	7	0.641	CARDINAL
cjfa-59255	140	8	0.018	CARDINAL
cjfa-59255	140	9	0.086	CARDINAL
cjfa-59255	140	10	0.016	CARDINAL
cjfa-59255	140	11	0.909	CARDINAL
cjfa-59255	140	12	0.260	CARDINAL
cjfa-59255	140	13	0.381	CARDINAL
cjfa-59255	140	14	63.038	CARDINAL
cjfa-59255	140	15	0.046	CARDINAL
cjfa-59255	140	16	0.530	CARDINAL
cjfa-59255	140	17	0.396	CARDINAL
cjfa-59255	140	18	0.035	CARDINAL
cjfa-59255	140	19	0.026	CARDINAL
cjfa-59255	140	20	0.062	CARDINAL
cjfa-59255	140	21	0.250	CARDINAL
cjfa-59255	140	22	geeta singh120120	PERSON
cjfa-59255	140	23	nc	GPE
cjfa-59255	140	24	0.209	CARDINAL
cjfa-59255	140	25	0.058	CARDINAL
cjfa-59255	140	26	0.001	CARDINAL
cjfa-59255	140	27	1.248	CARDINAL
cjfa-59255	140	28	0.006	CARDINAL
cjfa-59255	140	29	0.009	CARDINAL
cjfa-59255	140	30	0.003	CARDINAL
cjfa-59255	146	1	10%	PERCENT
cjfa-59255	146	2	5% and 1%	PERCENT
cjfa-59255	148	1	o	DATE
cjfa-59255	150	1	jensen	PERSON
cjfa-59255	150	2	1986	DATE
cjfa-59255	152	1	lins	PERSON
cjfa-59255	152	2	wagner	PERSON
cjfa-59255	152	3	2013	DATE
cjfa-59255	152	4	2016	CARDINAL
cjfa-59255	153	1	2000,	DATE
cjfa-59255	153	2	2003	DATE
cjfa-59255	153	3	aggarwal et al	PERSON
cjfa-59255	153	4	2011	DATE
cjfa-59255	154	1	2019	DATE
cjfa-59255	154	2	singh	GPE
cjfa-59255	154	3	pathak	PERSON
cjfa-59255	154	4	2024	DATE
cjfa-59255	155	1	5	CARDINAL
cjfa-59255	157	1	fii	PERSON
cjfa-59255	157	2	fii	PERSON
cjfa-59255	158	1	csr	ORG
cjfa-59255	158	2	acsr	ORG
cjfa-59255	158	3	4	CARDINAL
cjfa-59255	159	1	121121	DATE
cjfa-59255	159	2	csr	ORG
cjfa-59255	159	3	csr	ORG
cjfa-59255	160	1	csr	ORG
cjfa-59255	161	1	one	CARDINAL
cjfa-59255	162	1	gmm	ORG
cjfa-59255	163	1	5	CARDINAL
cjfa-59255	164	1	5	CARDINAL
cjfa-59255	165	1	fii	PERSON
cjfa-59255	165	2	csr	ORG
cjfa-59255	165	3	0.633	CARDINAL
cjfa-59255	165	4	0.189	CARDINAL
cjfa-59255	166	1	22.947	CARDINAL
cjfa-59255	166	2	6.671	CARDINAL
cjfa-59255	166	3	fii	PERSON
cjfa-59255	166	4	6.042	CARDINAL
cjfa-59255	167	1	1.265	CARDINAL
cjfa-59255	167	2	0.074	CARDINAL
cjfa-59255	167	3	0.288	CARDINAL
cjfa-59255	167	4	0.005	CARDINAL
cjfa-59255	168	1	0.021	CARDINAL
cjfa-59255	168	2	0.000) cr	MONEY
cjfa-59255	168	3	4.615	CARDINAL
cjfa-59255	168	4	0.554	CARDINAL
cjfa-59255	168	5	0.065	CARDINAL
cjfa-59255	168	6	0.001	CARDINAL
cjfa-59255	168	7	0.814	CARDINAL
cjfa-59255	168	8	12.593	CARDINAL
cjfa-59255	168	9	0.043	CARDINAL
cjfa-59255	168	10	0.087	CARDINAL
cjfa-59255	168	11	0.020	CARDINAL
cjfa-59255	168	12	0.083	CARDINAL
cjfa-59255	168	13	0.003	CARDINAL
cjfa-59255	168	14	0.037 0.124	CARDINAL
cjfa-59255	168	15	0.873	CARDINAL
cjfa-59255	168	16	0.419	CARDINAL
cjfa-59255	168	17	geeta singh122122	PERSON
cjfa-59255	168	18	0.001	CARDINAL
cjfa-59255	168	19	0.152	CARDINAL
cjfa-59255	168	20	0.038	CARDINAL
cjfa-59255	174	1	10%	PERCENT
cjfa-59255	174	2	5% and 1%	PERCENT
cjfa-59255	176	1	o	DATE
cjfa-59255	177	1	one	CARDINAL
cjfa-59255	177	2	indian	NORP
cjfa-59255	178	1	khanna & palepu	ORG
cjfa-59255	178	2	1999	DATE
cjfa-59255	178	3	2000	DATE
cjfa-59255	180	1	6	CARDINAL
cjfa-59255	180	2	csr	ORG
cjfa-59255	181	1	csr	ORG
cjfa-59255	181	2	fii*group	ORG
cjfa-59255	182	1	csr	ORG
cjfa-59255	182	2	6	CARDINAL
cjfa-59255	182	3	nc	GPE
cjfa-59255	182	4	csr	ORG
cjfa-59255	183	1	csr	ORG
cjfa-59255	183	2	khanna & palepu	ORG
cjfa-59255	183	3	2000	DATE
cjfa-59255	183	4	mukherjee	PERSON
cjfa-59255	183	5	makarius & stevens, 2018	ORG
cjfa-59255	183	6	holmes jr, hoskisson	PERSON
cjfa-59255	183	7	kim	PERSON
cjfa-59255	183	8	wan & holcomb	ORG
cjfa-59255	183	9	2018	DATE
cjfa-59255	184	1	2013	DATE
cjfa-59255	185	1	5	CARDINAL
cjfa-59255	185	2	123123	CARDINAL
cjfa-59255	185	3	2012	DATE
cjfa-59255	185	4	manos	ORG
cjfa-59255	185	5	2007	DATE
cjfa-59255	188	1	csr	ORG
cjfa-59255	189	1	6	CARDINAL
cjfa-59255	190	1	nc	GPE
cjfa-59255	190	2	68.194	CARDINAL
cjfa-59255	190	3	28.772	CARDINAL
cjfa-59255	190	4	0.041	CARDINAL
cjfa-59255	190	5	0.037	CARDINAL
cjfa-59255	190	6	0.242	CARDINAL
cjfa-59255	190	7	0.072	CARDINAL
cjfa-59255	190	8	0.021	CARDINAL
cjfa-59255	190	9	3.656	CARDINAL
cjfa-59255	191	1	0.019	CARDINAL
cjfa-59255	191	2	1.905	CARDINAL
cjfa-59255	191	3	0.001	CARDINAL
cjfa-59255	191	4	0.010	CARDINAL
cjfa-59255	191	5	0.048 0.046	QUANTITY
cjfa-59255	191	6	0.001	CARDINAL
cjfa-59255	191	7	0.566	CARDINAL
cjfa-59255	191	8	0.101	CARDINAL
cjfa-59255	191	9	0.067	CARDINAL
cjfa-59255	192	1	0.009	CARDINAL
cjfa-59255	192	2	0.022	CARDINAL
cjfa-59255	192	3	0.001	CARDINAL
cjfa-59255	192	4	0.230	CARDINAL
cjfa-59255	193	1	0.023	CARDINAL
cjfa-59255	193	2	0.054	CARDINAL
cjfa-59255	193	3	0.773 0.069 0.015	QUANTITY
cjfa-59255	193	4	0.334	CARDINAL
cjfa-59255	193	5	0.229	MONEY
cjfa-59255	193	6	0.005	CARDINAL
cjfa-59255	193	7	0.099	CARDINAL
cjfa-59255	194	1	0.060	CARDINAL
cjfa-59255	194	2	geeta singh124124	PERSON
cjfa-59255	194	3	nc	GPE
cjfa-59255	194	4	0.005	CARDINAL
cjfa-59255	194	5	0.039	CARDINAL
cjfa-59255	194	6	0.008	CARDINAL
cjfa-59255	200	1	10%	PERCENT
cjfa-59255	200	2	5% and 1%	PERCENT
cjfa-59255	202	1	o	DATE
cjfa-59255	203	1	first	ORDINAL
cjfa-59255	203	2	csr	ORG
cjfa-59255	203	3	indian	NORP
cjfa-59255	204	1	4	CARDINAL
cjfa-59255	204	2	csr	ORG
cjfa-59255	205	1	first	ORDINAL
cjfa-59255	206	1	5	CARDINAL
cjfa-59255	207	1	indian	NORP
cjfa-59255	208	1	india	GPE
cjfa-59255	209	1	many years	DATE
cjfa-59255	210	1	indian	NORP
cjfa-59255	211	1	6	CARDINAL
cjfa-59255	212	1	125125	DATE
cjfa-59255	214	1	reference aggarwal	PERSON
cjfa-59255	214	2	r.	NORP
cjfa-59255	214	3	i.	PERSON
cjfa-59255	214	4	ferreira	GPE
cjfa-59255	214	5	m.a.	GPE
cjfa-59255	214	6	2011	DATE
cjfa-59255	217	1	100	CARDINAL
cjfa-59255	217	2	154–181	CARDINAL
cjfa-59255	219	1	amel-zadeh	ORG
cjfa-59255	219	2	a., & serafeim	ORG
cjfa-59255	219	3	2018	DATE
cjfa-59255	221	1	financial analysts journal	ORG
cjfa-59255	221	2	87–103	CARDINAL
cjfa-59255	223	1	amihud	PERSON
cjfa-59255	223	2	& li	PERSON
cjfa-59255	223	3	2006	DATE
cjfa-59255	225	1	637–660	CARDINAL
cjfa-59255	226	1	attig	PERSON
cjfa-59255	226	2	el ghoul	ORG
cjfa-59255	226	3	s., & guedhami	ORG
cjfa-59255	226	4	2016	CARDINAL
cjfa-59255	228	1	45(2	DATE
cjfa-59255	228	2	291–313	DATE
cjfa-59255	229	1	https:// doi.org/10.1111/fima.12115	GPE
cjfa-59255	230	1	bhattacharyya	PERSON
cjfa-59255	230	2	a., & rahman	ORG
cjfa-59255	230	3	m.l.	GPE
cjfa-59255	230	4	2019	DATE
cjfa-59255	230	5	csr	ORG
cjfa-59255	231	1	contemporary accounting and economics	ORG
cjfa-59255	231	2	15(3	CARDINAL
cjfa-59255	231	3	100163	DATE
cjfa-59255	233	1	buchanan	PERSON
cjfa-59255	233	2	b.	PERSON
cjfa-59255	233	3	c.x.	GPE
cjfa-59255	233	4	& chen	PERSON
cjfa-59255	233	5	2018	DATE
cjfa-59255	235	1	52	CARDINAL
cjfa-59255	237	1	lins	PERSON
cjfa-59255	237	2	k.v.	GPE
cjfa-59255	237	3	roth	PERSON
cjfa-59255	237	4	l., & wagner	ORG
cjfa-59255	237	5	h.f.	PERSON
cjfa-59255	237	6	2019	DATE
cjfa-59255	240	1	journal of financial economics	ORG
cjfa-59255	240	2	131(3	CARDINAL
cjfa-59255	240	3	693–714	CARDINAL
cjfa-59255	241	1	freeman	PERSON
cjfa-59255	241	2	r.	PERSON
cjfa-59255	241	3	1984	DATE
cjfa-59255	243	1	massachusetts	GPE
cjfa-59255	244	1	gillan, s., & starks	ORG
cjfa-59255	244	2	2000	DATE
cjfa-59255	246	1	journal of financial economics	ORG
cjfa-59255	246	2	57	DATE
cjfa-59255	246	3	275–305	CARDINAL
cjfa-59255	248	1	s., & starks	ORG
cjfa-59255	248	2	l.	GPE
cjfa-59255	248	3	2003	DATE
cjfa-59255	250	1	13	CARDINAL
cjfa-59255	250	2	4–22	CARDINAL
cjfa-59255	251	1	holmes jr	PERSON
cjfa-59255	251	2	r.m.	GPE
cjfa-59255	251	3	hoskisson	GPE
cjfa-59255	251	4	r.e.	PERSON
cjfa-59255	251	5	kim	PERSON
cjfa-59255	251	6	wan	PERSON
cjfa-59255	251	7	w.p.	GPE
cjfa-59255	251	8	2018	DATE
cjfa-59255	253	1	53(2	CARDINAL
cjfa-59255	253	2	134–150	CARDINAL
cjfa-59255	254	1	ioannou, i., & serafeim	ORG
cjfa-59255	254	2	2015	CARDINAL
cjfa-59255	256	1	strategic management journal	ORG
cjfa-59255	256	2	36(7	CARDINAL
cjfa-59255	256	3	1053–1081	CARDINAL
cjfa-59255	258	1	jensen	PERSON
cjfa-59255	258	2	m.c.	PERSON
cjfa-59255	258	3	1986	DATE
cjfa-59255	260	1	the american economic review	ORG
cjfa-59255	260	2	76(2	CARDINAL
cjfa-59255	260	3	323–329	CARDINAL
cjfa-59255	260	4	geeta singh126126 khanna	PERSON
cjfa-59255	260	5	t., & palepu	ORG
cjfa-59255	260	6	k.	PERSON
cjfa-59255	260	7	1999	DATE
cjfa-59255	261	1	chile	GPE
cjfa-59255	261	2	india	GPE
cjfa-59255	261	3	journal of economics & management	ORG
cjfa-59255	261	4	8(2	CARDINAL
cjfa-59255	261	5	271–310	CARDINAL
cjfa-59255	261	6	https://doi.org/10.1111/j.1430-9134.1999	ORG
cjfa-59255	263	1	khanna	PERSON
cjfa-59255	263	2	t., & palepu	ORG
cjfa-59255	263	3	2000	DATE
cjfa-59255	265	1	indian	NORP
cjfa-59255	266	1	55	CARDINAL
cjfa-59255	266	2	867–890	CARDINAL
cjfa-59255	268	1	kumar	PERSON
cjfa-59255	268	2	s., & singh	ORG
cjfa-59255	268	3	2023	CARDINAL
cjfa-59255	269	1	csr	ORG
cjfa-59255	270	1	india	GPE
cjfa-59255	271	1	meditari accountancy research	ORG
cjfa-59255	271	2	31(5	CARDINAL
cjfa-59255	271	3	1325–1351	CARDINAL
cjfa-59255	273	1	kumar	PERSON
cjfa-59255	273	2	s., & singh	ORG
cjfa-59255	273	3	2024	CARDINAL
cjfa-59255	274	1	csr	ORG
cjfa-59255	275	1	20(1	CARDINAL
cjfa-59255	277	1	a.	PERSON
cjfa-59255	277	2	2013	DATE
cjfa-59255	278	1	indian	NORP
cjfa-59255	279	1	academy of management journal	ORG
cjfa-59255	279	2	1487–1509	CARDINAL
cjfa-59255	281	1	laskowska	PERSON
cjfa-59255	281	2	2018	DATE
cjfa-59255	283	1	copernican journal of finance & accounting	ORG
cjfa-59255	283	2	7(4	CARDINAL
cjfa-59255	285	1	lins	PERSON
cjfa-59255	285	2	k.v.	GPE
cjfa-59255	285	3	h.f.	PERSON
cjfa-59255	285	4	2013	DATE
cjfa-59255	287	1	2008–2009	CARDINAL
cjfa-59255	288	1	26(10	CARDINAL
cjfa-59255	288	2	2538–2619	CARDINAL
cjfa-59255	289	1	https://doi.org/10.1093/rfs/hht044	NORP
cjfa-59255	290	1	r.	NORP
cjfa-59255	290	2	francoeur	PERSON
cjfa-59255	290	3	f.	PERSON
cjfa-59255	290	4	2009	DATE
cjfa-59255	291	1	canadian	NORP
cjfa-59255	292	1	journal of business ethics	ORG
cjfa-59255	292	2	409	CARDINAL
cjfa-59255	294	1	manos	GPE
cjfa-59255	294	2	r.	NORP
cjfa-59255	294	3	& green	ORG
cjfa-59255	294	4	c.j.	GPE
cjfa-59255	294	5	2012	DATE
cjfa-59255	295	1	indian	NORP
cjfa-59255	296	1	economics & finance	ORG
cjfa-59255	296	2	21(1	CARDINAL
cjfa-59255	298	1	manos	GPE
cjfa-59255	298	2	r.	NORP
cjfa-59255	298	3	& green	ORG
cjfa-59255	298	4	c.j.	GPE
cjfa-59255	298	5	2007	DATE
cjfa-59255	299	1	indian	NORP
cjfa-59255	300	1	journal of economics	ORG
cjfa-59255	300	2	59(5	DATE
cjfa-59255	300	3	443–465	CARDINAL
cjfa-59255	302	1	marshall, a.	PERSON
cjfa-59255	302	2	rao	ORG
cjfa-59255	302	3	s.	PERSON
cjfa-59255	302	4	roy	GPE
cjfa-59255	302	5	p.p.	GPE
cjfa-59255	302	6	2022	CARDINAL
cjfa-59255	304	1	76, 102261	DATE
cjfa-59255	306	1	mukherjee	PERSON
cjfa-59255	306	2	d.	NORP
cjfa-59255	306	3	makarius	ORG
cjfa-59255	306	4	e.e.	ORG
cjfa-59255	306	5	& stevens	PERSON
cjfa-59255	306	6	c.e.	GPE
cjfa-59255	306	7	2018	DATE
cjfa-59255	308	1	53(2	CARDINAL
cjfa-59255	309	1	https://doi.org/10.1016/j.jwb.2017.12.003	ORG
cjfa-59255	309	2	potharla, s.	PERSON
cjfa-59255	309	3	2024	CARDINAL
cjfa-59255	310	1	indian	NORP
cjfa-59255	311	1	copernican journal of finance & accounting	ORG
cjfa-59255	311	2	13(2	CARDINAL
cjfa-59255	311	3	89–108	CARDINAL
cjfa-59255	313	1	rahman	PERSON
cjfa-59255	313	2	m.l.	PERSON
cjfa-59255	313	3	2021	CARDINAL
cjfa-59255	315	1	206	CARDINAL
cjfa-59255	315	2	109967	DATE
cjfa-59255	317	1	https://doi.org/10.1111/j.1430-9134.1999.00271.x https://doi.org/10.1111/j.1430-9134.1999.00271.x	PERSON
cjfa-59255	317	2	127127	DATE
cjfa-59255	317	3	singh	GPE
cjfa-59255	317	4	g., & pathak	ORG
cjfa-59255	317	5	r.	PERSON
cjfa-59255	317	6	2024	CARDINAL
cjfa-59255	319	1	india	GPE
cjfa-59255	320	1	95–117	CARDINAL
cjfa-59255	322	1	tsang, a.	PERSON
cjfa-59255	322	2	xie	GPE
cjfa-59255	322	3	f., & xin	ORG
cjfa-59255	322	4	x.	GPE
cjfa-59255	322	5	2019	DATE
cjfa-59255	324	1	319–348	DATE
cjfa-59255	326	1	vinod	PERSON
cjfa-59255	326	2	m.s.	GPE
cjfa-59255	326	3	n.	PERSON
cjfa-59255	326	4	2023	CARDINAL
cjfa-59255	327	1	covid-19	ORG
cjfa-59255	327	2	india	GPE
cjfa-59255	328	1	31(1	CARDINAL
cjfa-59255	328	2	168–195	CARDINAL
cjfa-59255	329	1	www1	ORG
cjfa-59255	329	2	13.09.2022	CARDINAL
cjfa-59255	330	1	www2	ORG
cjfa-59255	330	2	csr	ORG
cjfa-59255	330	3	india	GPE
cjfa-59255	330	4	covid-19	DATE
cjfa-59255	332	1	co.in/news-media/inside-the-reshaping-of-csr-in-india-during-covid-19/	ORG
cjfa-59255	333	1	13.09.2022	CARDINAL
cjfa-59255	334	1	indian	NORP
cjfa-59255	334	2	2022	CARDINAL
cjfa-59255	336	1	09.11.2024	CARDINAL