id	sid	eid	entity	type
gujaf-18	1	1	gusau journal of accounting	ORG
gujaf-18	2	1	1, april, 2020	DATE
gujaf-18	2	2	2756	CARDINAL
gujaf-18	2	3	nigerian	NORP
gujaf-18	2	4	christian	NORP
gujaf-18	2	5	iyafekhe phd	PERSON
gujaf-18	2	6	osamagbe annabel utomwen	PERSON
gujaf-18	2	7	imuetinyan eguavoen & nelson	ORG
gujaf-18	2	8	department of accounting university of benin	ORG
gujaf-18	2	9	benin city	GPE
gujaf-18	2	10	edo state-nigeria	ORG
gujaf-18	5	1	annual	DATE
gujaf-18	5	2	nigeria	GPE
gujaf-18	6	1	2010-2018	DATE
gujaf-18	6	2	gls	ORG
gujaf-18	7	1	nigeria	GPE
gujaf-18	7	2	nigeria	GPE
gujaf-18	11	1	nigeria	GPE
gujaf-18	12	1	jel	ORG
gujaf-18	13	1	m490 1	CARDINAL
gujaf-18	13	2	today	DATE
gujaf-18	14	1	anderson, 2009	ORG
gujaf-18	16	1	gusau journal of accounting	ORG
gujaf-18	17	1	1, april, 2020	DATE
gujaf-18	17	2	2756	CARDINAL
gujaf-18	19	1	one	CARDINAL
gujaf-18	21	1	2002	DATE
gujaf-18	23	1	2010	DATE
gujaf-18	31	1	roome & dobers	ORG
gujaf-18	31	2	2009	DATE
gujaf-18	32	1	one	CARDINAL
gujaf-18	33	1	gusau journal of accounting	ORG
gujaf-18	34	1	1, april, 2020	DATE
gujaf-18	34	2	2756-665x 3	CARDINAL
gujaf-18	40	1	nigeria	GPE
gujaf-18	41	1	i.	PERSON
gujaf-18	41	2	nigeria	GPE
gujaf-18	43	1	nigeria	GPE
gujaf-18	45	1	nigeria	GPE
gujaf-18	47	1	nigeria	GPE
gujaf-18	48	1	2	CARDINAL
gujaf-18	48	2	ahmad	PERSON
gujaf-18	48	3	hassan & mohammad	ORG
gujaf-18	48	4	2003	DATE
gujaf-18	49	1	monteiro & aibar-guzmán	ORG
gujaf-18	49	2	2010	DATE
gujaf-18	50	1	gusau journal of accounting	ORG
gujaf-18	51	1	1, april, 2020	DATE
gujaf-18	51	2	2756	CARDINAL
gujaf-18	52	1	watts & zimmerman	ORG
gujaf-18	52	2	1978	DATE
gujaf-18	53	1	1991	DATE
gujaf-18	55	1	nazari, herremans & warsame	ORG
gujaf-18	55	2	2015	DATE
gujaf-18	55	3	shamil	ORG
gujaf-18	55	4	herremans & warsame	ORG
gujaf-18	55	5	2014	DATE
gujaf-18	56	1	kolk & perego	ORG
gujaf-18	56	2	2010	DATE
gujaf-18	56	3	joshi & batra	ORG
gujaf-18	56	4	2014	DATE
gujaf-18	56	5	lourenço & branco	ORG
gujaf-18	56	6	2013	DATE
gujaf-18	56	7	jennifer	PERSON
gujaf-18	56	8	ho & taylor	ORG
gujaf-18	56	9	2007	DATE
gujaf-18	57	1	2000	DATE
gujaf-18	58	1	reverte	PERSON
gujaf-18	58	2	2009	DATE
gujaf-18	58	3	wang	PERSON
gujaf-18	58	4	2013	DATE
gujaf-18	59	1	kolk & pinkse 2011	ORG
gujaf-18	59	2	gallo, jones & christensen	ORG
gujaf-18	59	3	2011	DATE
gujaf-18	61	1	nigeria	GPE
gujaf-18	62	1	kuzey & uyar	ORG
gujaf-18	62	2	2016	DATE
gujaf-18	64	1	2010	DATE
gujaf-18	66	1	ho &	ORG
gujaf-18	66	2	gusau journal of accounting	ORG
gujaf-18	67	1	1, april, 2020	DATE
gujaf-18	67	2	2756	CARDINAL
gujaf-18	67	3	taylor	PERSON
gujaf-18	67	4	2013	DATE
gujaf-18	68	1	stanny & ely, 2008	ORG
gujaf-18	69	1	2006	DATE
gujaf-18	71	1	haniffa	PERSON
gujaf-18	71	2	cooke	PERSON
gujaf-18	71	3	2005	DATE
gujaf-18	72	1	2006	DATE
gujaf-18	74	1	nigeria	GPE
gujaf-18	76	1	legendre & coderre	ORG
gujaf-18	76	2	2013	DATE
gujaf-18	77	1	kent & monem	ORG
gujaf-18	77	2	2008	DATE
gujaf-18	79	1	akrout & othman	ORG
gujaf-18	79	2	2013	DATE
gujaf-18	79	3	alarussi	GPE
gujaf-18	79	4	2009	DATE
gujaf-18	79	5	setyorini & ishak	ORG
gujaf-18	79	6	2012	DATE
gujaf-18	79	7	suttipun & standton	ORG
gujaf-18	79	8	2011	DATE
gujaf-18	79	9	barako	ORG
gujaf-18	79	10	hancock & izan	ORG
gujaf-18	79	11	2006	DATE
gujaf-18	79	12	smith, yahya & amiruddin	ORG
gujaf-18	79	13	2007	DATE
gujaf-18	80	1	nigeria	GPE
gujaf-18	81	1	gujaf	PERSON
gujaf-18	81	2	gusau journal of accounting	ORG
gujaf-18	82	1	1, april, 2020	DATE
gujaf-18	82	2	2756	CARDINAL
gujaf-18	84	1	lacina	ORG
gujaf-18	84	2	rutledge	GPE
gujaf-18	84	3	2006	DATE
gujaf-18	85	1	muttakin & subramaniam	ORG
gujaf-18	85	2	2015	DATE
gujaf-18	86	1	bradbury	GPE
gujaf-18	86	2	1991	DATE
gujaf-18	88	1	delgado-garcia	GPE
gujaf-18	88	2	quevedo-puente	PERSON
gujaf-18	88	3	2010	DATE
gujaf-18	90	1	nigeria	GPE
gujaf-18	92	1	1995	DATE
gujaf-18	93	1	1995	DATE
gujaf-18	94	1	gusau journal of accounting	ORG
gujaf-18	95	1	1, april, 2020	DATE
gujaf-18	95	2	2756	CARDINAL
gujaf-18	96	1	guthrie	PERSON
gujaf-18	96	2	parker (	ORG
gujaf-18	96	3	1989	DATE
gujaf-18	100	1	suchman	PERSON
gujaf-18	100	2	1995	DATE
gujaf-18	103	1	3	CARDINAL
gujaf-18	104	1	the nigerian stock exchange	ORG
gujaf-18	104	2	december 2018	DATE
gujaf-18	105	1	annual	DATE
gujaf-18	105	2	2010-2018	DATE
gujaf-18	107	1	annual	DATE
gujaf-18	107	2	1993	DATE
gujaf-18	107	3	haniffa	GPE
gujaf-18	107	4	cooke	PERSON
gujaf-18	107	5	2005	DATE
gujaf-18	108	1	1	CARDINAL
gujaf-18	109	1	envdisit = ∂0	PERSON
gujaf-18	109	2	+ ∂1fsizeit*f	PERSON
gujaf-18	110	1	gusau journal of accounting	ORG
gujaf-18	111	1	1, april, 2020	DATE
gujaf-18	111	2	2756	CARDINAL
gujaf-18	112	1	0	CARDINAL
gujaf-18	112	2	∂2	ORG
gujaf-18	112	3	0	CARDINAL
gujaf-18	113	1	0	CARDINAL
gujaf-18	114	1	4	CARDINAL
gujaf-18	114	2	1	CARDINAL
gujaf-18	114	3	7.211272	MONEY
gujaf-18	114	4	2.74956	CARDINAL
gujaf-18	114	5	1.215395	ORG
gujaf-18	114	6	3.462141	CARDINAL
gujaf-18	114	7	1	CARDINAL
gujaf-18	115	1	2.130501	MONEY
gujaf-18	115	2	0.230858	CARDINAL
gujaf-18	115	3	0.797486 0.419118	MONEY
gujaf-18	115	4	2.289048	MONEY
gujaf-18	115	5	2.982601	CARDINAL
gujaf-18	115	6	2.867026	MONEY
gujaf-18	115	7	156.8396 94.59274	DATE
gujaf-18	115	8	13.18274	CARDINAL
gujaf-18	115	9	jarque	NORP
gujaf-18	115	10	104.5259 29.59318	CARDINAL
gujaf-18	115	11	34.8040 51.2092	CARDINAL
gujaf-18	115	12	0.00 0.00 0.00 0.00 0.00	QUANTITY
gujaf-18	115	13	8.0	CARDINAL
gujaf-18	115	14	2020	DATE
gujaf-18	115	15	1	CARDINAL
gujaf-18	116	1	0.43357	CARDINAL
gujaf-18	116	2	1	CARDINAL
gujaf-18	116	3	0	CARDINAL
gujaf-18	118	1	0.199	CARDINAL
gujaf-18	120	1	prof	PERSON
gujaf-18	120	2	4.198609	CARDINAL
gujaf-18	120	3	232.6198	CARDINAL
gujaf-18	121	1	13.4056	CARDINAL
gujaf-18	122	1	1.8230	CARDINAL
gujaf-18	122	2	43.0102	CARDINAL
gujaf-18	122	3	0.256	CARDINAL
gujaf-18	122	4	2.1305	MONEY
gujaf-18	123	1	7.2113	CARDINAL
gujaf-18	123	2	9.6377	CARDINAL
gujaf-18	123	3	4.937	DATE
gujaf-18	123	4	0.909	CARDINAL
gujaf-18	124	1	2.74956	CARDINAL
gujaf-18	124	2	gusau journal of accounting	ORG
gujaf-18	125	1	1, april, 2020	DATE
gujaf-18	125	2	2756	CARDINAL
gujaf-18	125	3	nigeria	GPE
gujaf-18	125	4	3.175454	CARDINAL
gujaf-18	125	5	0.31792	CARDINAL
gujaf-18	126	1	0	CARDINAL
gujaf-18	127	1	231.the	CARDINAL
gujaf-18	129	1	2	CARDINAL
gujaf-18	129	2	envdis 1	DATE
gujaf-18	129	3	0.384071 1	CARDINAL
gujaf-18	129	4	0.032479	CARDINAL
gujaf-18	129	5	1	CARDINAL
gujaf-18	131	1	0.109934	CARDINAL
gujaf-18	131	2	0.522008 1	CARDINAL
gujaf-18	131	3	8.0	CARDINAL
gujaf-18	131	4	2020	DATE
gujaf-18	131	5	2	CARDINAL
gujaf-18	133	1	0.384071	MONEY
gujaf-18	138	1	gusau journal of accounting	ORG
gujaf-18	139	1	1, april, 2020	DATE
gujaf-18	139	2	2756	CARDINAL
gujaf-18	139	3	3	CARDINAL
gujaf-18	139	4	1 model	QUANTITY
gujaf-18	139	5	2	CARDINAL
gujaf-18	139	6	3	CARDINAL
gujaf-18	139	7	1.3892	CARDINAL
gujaf-18	139	8	0.3531} 5.715	MONEY
gujaf-18	139	9	1.5043	CARDINAL
gujaf-18	139	10	1.2975	CARDINAL
gujaf-18	139	11	0.8738	CARDINAL
gujaf-18	139	12	0.2122} fsize*f	MONEY
gujaf-18	139	13	4.7126	CARDINAL
gujaf-18	139	14	0.0148}	MONEY
gujaf-18	139	15	0.4497	CARDINAL
gujaf-18	139	16	0.2976	MONEY
gujaf-18	139	17	0.723	CARDINAL
gujaf-18	139	18	0.2367	GPE
gujaf-18	139	19	0.0473	CARDINAL
gujaf-18	139	20	0.0456	CARDINAL
gujaf-18	139	21	0.534	MONEY
gujaf-18	139	22	2.3055 2.894 1.7235	MONEY
gujaf-18	139	23	4.3418	CARDINAL
gujaf-18	139	24	21.302	CARDINAL
gujaf-18	139	25	0.016	CARDINAL
gujaf-18	139	26	2.09	CARDINAL
gujaf-18	139	27	2.10 1.94	CARDINAL
gujaf-18	139	28	8.0	CARDINAL
gujaf-18	139	29	2020	DATE
gujaf-18	139	30	5%	PERCENT
gujaf-18	140	1	3	CARDINAL
gujaf-18	141	1	1	CARDINAL
gujaf-18	141	2	0.3735	CARDINAL
gujaf-18	141	3	about 37.4%	PERCENT
gujaf-18	142	1	4.341	CARDINAL
gujaf-18	142	2	0.016	CARDINAL
gujaf-18	142	3	5%	PERCENT
gujaf-18	143	1	gusau journal of accounting	ORG
gujaf-18	144	1	1, april, 2020	DATE
gujaf-18	144	2	2756	CARDINAL
gujaf-18	145	1	the d.w statistics	ORG
gujaf-18	145	2	2.09	CARDINAL
gujaf-18	146	1	0.5865	CARDINAL
gujaf-18	146	2	0.4367	MONEY
gujaf-18	146	3	5%	PERCENT
gujaf-18	146	4	8.227	CARDINAL
gujaf-18	146	5	0.0148	MONEY
gujaf-18	146	6	5%	PERCENT
gujaf-18	149	1	2	CARDINAL
gujaf-18	149	2	0.455	CARDINAL
gujaf-18	149	3	about 45.5%	PERCENT
gujaf-18	150	1	4.933	CARDINAL
gujaf-18	150	2	0.040	CARDINAL
gujaf-18	150	3	5%	PERCENT
gujaf-18	152	1	the d.w statistics	ORG
gujaf-18	152	2	2.10	CARDINAL
gujaf-18	153	1	0.4497	CARDINAL
gujaf-18	153	2	5%	PERCENT
gujaf-18	154	1	0.723	CARDINAL
gujaf-18	154	2	5%	PERCENT
gujaf-18	156	1	3	CARDINAL
gujaf-18	156	2	0.534	CARDINAL
gujaf-18	156	3	about 53.4%	PERCENT
gujaf-18	157	1	21.302(p	CARDINAL
gujaf-18	157	2	0.00	CARDINAL
gujaf-18	157	3	5%	PERCENT
gujaf-18	159	1	the d.w statistics	ORG
gujaf-18	159	2	1.94	CARDINAL
gujaf-18	160	1	prof	PERSON
gujaf-18	160	2	0.0473	CARDINAL
gujaf-18	160	3	5%	PERCENT
gujaf-18	161	1	3.9482	CARDINAL
gujaf-18	161	2	0.0473	MONEY
gujaf-18	161	3	5%	PERCENT
gujaf-18	163	1	gusau journal of accounting	ORG
gujaf-18	164	1	1, april, 2020	DATE
gujaf-18	164	2	2756	CARDINAL
gujaf-18	164	3	nigeria	GPE
gujaf-18	165	1	0.5865	CARDINAL
gujaf-18	165	2	0.4367	MONEY
gujaf-18	165	3	5%	PERCENT
gujaf-18	166	1	nigeria	GPE
gujaf-18	168	1	kansaletal	NORP
gujaf-18	168	2	2014	DATE
gujaf-18	168	3	branco	ORG
gujaf-18	168	4	2013	DATE
gujaf-18	169	1	2009	DATE
gujaf-18	170	1	2013	DATE
gujaf-18	171	1	nigeria	GPE
gujaf-18	172	1	0.4497	CARDINAL
gujaf-18	172	2	5%	PERCENT
gujaf-18	173	1	nigeria	GPE
gujaf-18	174	1	nigeria	GPE
gujaf-18	175	1	1	CARDINAL
gujaf-18	176	1	prof	PERSON
gujaf-18	176	2	0.0473	CARDINAL
gujaf-18	176	3	5%	PERCENT
gujaf-18	178	1	haniffa	ORG
gujaf-18	178	2	cooke	PERSON
gujaf-18	178	3	2005	DATE
gujaf-18	178	4	kent	PERSON
gujaf-18	178	5	monem	PERSON
gujaf-18	178	6	2008	DATE
gujaf-18	180	1	akrout & othman	ORG
gujaf-18	180	2	2013	DATE
gujaf-18	180	3	al.	PERSON
gujaf-18	180	4	2010	DATE
gujaf-18	180	5	liu	PERSON
gujaf-18	180	6	anbumozhi	PERSON
gujaf-18	180	7	2009	DATE
gujaf-18	180	8	branco	ORG
gujaf-18	180	9	2013	DATE
gujaf-18	180	10	setyorini &ishak	ORG
gujaf-18	180	11	2012	DATE
gujaf-18	180	12	gusau journal of accounting	ORG
gujaf-18	181	1	1, april, 2020	DATE
gujaf-18	181	2	2756	CARDINAL
gujaf-18	181	3	13	CARDINAL
gujaf-18	181	4	suttipun & standton	ORG
gujaf-18	181	5	2011	DATE
gujaf-18	181	6	2006	DATE
gujaf-18	181	7	smithet et al.	PERSON
gujaf-18	181	8	2007	DATE
gujaf-18	182	1	nigeria	GPE
gujaf-18	183	1	0.5865	CARDINAL
gujaf-18	183	2	0.4367	MONEY
gujaf-18	183	3	5%	PERCENT
gujaf-18	183	4	8.227	CARDINAL
gujaf-18	183	5	0.0148	MONEY
gujaf-18	183	6	5%	PERCENT
gujaf-18	184	1	evdis	GPE
gujaf-18	186	1	0.723	CARDINAL
gujaf-18	186	2	5%	PERCENT
gujaf-18	188	1	3.9482	CARDINAL
gujaf-18	188	2	0.0473	MONEY
gujaf-18	188	3	5%	PERCENT
gujaf-18	190	1	lacina & rutledge	ORG
gujaf-18	190	2	2006	DATE
gujaf-18	191	1	muttakin & subramaniam 2015	ORG
gujaf-18	193	1	5	CARDINAL
gujaf-18	194	1	gusau journal of accounting	ORG
gujaf-18	195	1	1, april, 2020	DATE
gujaf-18	195	2	2756	CARDINAL
gujaf-18	195	3	firstly	ORDINAL
gujaf-18	198	1	secondly	ORDINAL
gujaf-18	198	2	nigeria	GPE
gujaf-18	200	1	thirdly	ORDINAL
gujaf-18	200	2	5%	PERCENT
gujaf-18	207	1	ahmad	PERSON
gujaf-18	207	2	z.	PERSON
gujaf-18	207	3	hassan, s. & mohammad	ORG
gujaf-18	207	4	j.	PERSON
gujaf-18	207	5	2003	DATE
gujaf-18	208	1	malaysia	GPE
gujaf-18	209	1	international journal of business studies	ORG
gujaf-18	209	2	11(1	CARDINAL
gujaf-18	209	3	6990	DATE
gujaf-18	210	1	m.m.	GPE
gujaf-18	210	2	& othman	PERSON
gujaf-18	210	3	h.b.	ORG
gujaf-18	210	4	2013	DATE
gujaf-18	212	1	2(1	CARDINAL
gujaf-18	212	2	46	CARDINAL
gujaf-18	212	3	gusau journal of accounting	ORG
gujaf-18	213	1	1, april, 2020	DATE
gujaf-18	213	2	2756	CARDINAL
gujaf-18	213	3	2006	DATE
gujaf-18	214	1	saudi arabia	GPE
gujaf-18	215	1	21(5	CARDINAL
gujaf-18	215	2	476	CARDINAL
gujaf-18	216	1	anderson	PERSON
gujaf-18	216	2	c.a.	GPE
gujaf-18	216	3	2009	DATE
gujaf-18	218	1	106	CARDINAL
gujaf-18	218	2	74-96	DATE
gujaf-18	219	1	t., lee	GPE
gujaf-18	219	2	d.	NORP
gujaf-18	219	3	nelson	GPE
gujaf-18	219	4	d., & walker	ORG
gujaf-18	219	5	j. (	PERSON
gujaf-18	219	6	2010	DATE
gujaf-18	222	1	barako	PERSON
gujaf-18	222	2	d.g.	GPE
gujaf-18	222	3	hancock	GPE
gujaf-18	222	4	h.y.	PERSON
gujaf-18	222	5	2006	DATE
gujaf-18	223	1	annual	DATE
gujaf-18	223	2	kenyan	NORP
gujaf-18	224	1	5(1	CARDINAL
gujaf-18	224	2	1-25	CARDINAL
gujaf-18	224	3	bennett	PERSON
gujaf-18	224	4	m., & james	ORG
gujaf-18	224	5	1997	DATE
gujaf-18	226	1	17	CARDINAL
gujaf-18	226	2	32	CARDINAL
gujaf-18	227	1	cooke	ORG
gujaf-18	227	2	t.e.	GPE
gujaf-18	227	3	1993	DATE
gujaf-18	228	1	japanese	NORP
gujaf-18	228	2	annual	DATE
gujaf-18	229	1	journal of business finance & accounting	ORG
gujaf-18	229	2	20	CARDINAL
gujaf-18	229	3	521	CARDINAL
gujaf-18	230	1	deegan, c. & rakin, a. (	ORG
gujaf-18	230	2	1999	DATE
gujaf-18	231	1	chinese	NORP
gujaf-18	233	1	385	CARDINAL
gujaf-18	234	1	delgado-garcia	PERSON
gujaf-18	234	2	j.b.	GPE
gujaf-18	234	3	quevedo-puente	PERSON
gujaf-18	234	4	j.m.	GPE
gujaf-18	234	5	2010	DATE
gujaf-18	234	6	spain	GPE
gujaf-18	235	1	540-556	CARDINAL
gujaf-18	236	1	j. (1997	ORG
gujaf-18	237	1	australian	NORP
gujaf-18	237	2	69(2	CARDINAL
gujaf-18	237	3	18-21	DATE
gujaf-18	237	4	f.	PERSON
gujaf-18	237	5	kolk, a., & pinkse	PERSON
gujaf-18	237	6	j. (2011	ORG
gujaf-18	238	1	csr	ORG
gujaf-18	239	1	51(1	CARDINAL
gujaf-18	239	2	665–696	CARDINAL
gujaf-18	240	1	gallo	ORG
gujaf-18	240	2	jones	PERSON
gujaf-18	240	3	j., & christensen	ORG
gujaf-18	240	4	l.	PERSON
gujaf-18	240	5	2011	DATE
gujaf-18	242	1	business & society	ORG
gujaf-18	242	2	50	CARDINAL
gujaf-18	242	3	315–349	CARDINAL
gujaf-18	243	1	gray,	ORG
gujaf-18	243	2	r.	NORP
gujaf-18	243	3	s. (1995	ORG
gujaf-18	244	1	uk	GPE
gujaf-18	245	1	8(2	CARDINAL
gujaf-18	245	2	1-15	CARDINAL
gujaf-18	246	1	guthrie	PERSON
gujaf-18	246	2	j.e. & parker	ORG
gujaf-18	246	3	l.d.	GPE
gujaf-18	246	4	1989	DATE
gujaf-18	247	1	3	CARDINAL
gujaf-18	247	2	gusau journal of accounting	ORG
gujaf-18	248	1	1, april, 2020	DATE
gujaf-18	248	2	2756	CARDINAL
gujaf-18	248	3	m.d.	PERSON
gujaf-18	248	4	2010	DATE
gujaf-18	250	1	4(1	CARDINAL
gujaf-18	250	2	3	CARDINAL
gujaf-18	251	1	haniffa	PERSON
gujaf-18	251	2	r., & cooke	ORG
gujaf-18	251	3	t. e.	PERSON
gujaf-18	251	4	2005	DATE
gujaf-18	253	1	24(1	CARDINAL
gujaf-18	253	2	391–430	CARDINAL
gujaf-18	254	1	ho	PERSON
gujaf-18	254	2	p.h.	GPE
gujaf-18	254	3	g.	PERSON
gujaf-18	254	4	2013	DATE
gujaf-18	256	1	pacific accounting review	ORG
gujaf-18	256	2	4-29	DATE
gujaf-18	257	1	a., & donovan	ORG
gujaf-18	257	2	2000	DATE
gujaf-18	258	1	ema	ORG
gujaf-18	258	2	victoria australia	GPE
gujaf-18	259	1	howes	ORG
gujaf-18	259	2	r.	NORP
gujaf-18	259	3	2002	DATE
gujaf-18	260	1	london	GPE
gujaf-18	261	1	the chartered institute of management	ORG
gujaf-18	262	1	halme	PERSON
gujaf-18	262	2	m.	PERSON
gujaf-18	262	3	n., & dobers	ORG
gujaf-18	262	4	2009	DATE
gujaf-18	264	1	scandinavian journal of management	ORG
gujaf-18	264	2	1-9	CARDINAL
gujaf-18	265	1	international federation of accountants	ORG
gujaf-18	265	2	1998	DATE
gujaf-18	267	1	new york	GPE
gujaf-18	267	2	jennifer ho	PERSON
gujaf-18	267	3	l. c.	PERSON
gujaf-18	267	4	m. e.	PERSON
gujaf-18	267	5	2007	DATE
gujaf-18	268	1	the united states	GPE
gujaf-18	268	2	japan	GPE
gujaf-18	269	1	journal of international financial management	ORG
gujaf-18	270	1	123-150	CARDINAL
gujaf-18	271	1	m.	PERSON
gujaf-18	271	2	g. s.	PERSON
gujaf-18	271	3	2014	DATE
gujaf-18	272	1	india	GPE
gujaf-18	274	1	30(1	CARDINAL
gujaf-18	274	2	217	CARDINAL
gujaf-18	275	1	kent, p.,	ORG
gujaf-18	275	2	2008	DATE
gujaf-18	277	1	australian	NORP
gujaf-18	277	2	18(1	CARDINAL
gujaf-18	277	3	297	CARDINAL
gujaf-18	278	1	kolk, a., & perego	ORG
gujaf-18	278	2	2010	DATE
gujaf-18	280	1	19(3	DATE
gujaf-18	280	2	182	CARDINAL
gujaf-18	281	1	c., & uyar	ORG
gujaf-18	281	2	a.	PERSON
gujaf-18	281	3	2016	CARDINAL
gujaf-18	282	1	turkey	GPE
gujaf-18	283	1	143(1	CARDINAL
gujaf-18	283	2	27	CARDINAL
gujaf-18	284	1	karim	PERSON
gujaf-18	284	2	ke.	PERSON
gujaf-18	284	3	m.j.	ORG
gujaf-18	284	4	& rutledge	GPE
gujaf-18	284	5	r.w.	GPE
gujaf-18	284	6	2006	DATE
gujaf-18	286	1	adv environ	ORG
gujaf-18	286	2	3(7	CARDINAL
gujaf-18	286	3	77	CARDINAL
gujaf-18	286	4	legendre	ORG
gujaf-18	286	5	s., & coderre	ORG
gujaf-18	286	6	f.	PERSON
gujaf-18	286	7	2013	DATE
gujaf-18	287	1	gri g3 application	ORG
gujaf-18	287	2	500	CARDINAL
gujaf-18	289	1	20(3	CARDINAL
gujaf-18	289	2	182	CARDINAL
gujaf-18	290	1	gusau journal of accounting	ORG
gujaf-18	291	1	1, april, 2020	DATE
gujaf-18	291	2	2756	CARDINAL
gujaf-18	291	3	x.	GPE
gujaf-18	292	1	2009	DATE
gujaf-18	293	1	chinese	NORP
gujaf-18	295	1	593-600	CARDINAL
gujaf-18	295	2	monteiro	PERSON
gujaf-18	295	3	s., & aibar-guzmán	ORG
gujaf-18	295	4	2010	DATE
gujaf-18	296	1	annual	DATE
gujaf-18	296	2	portugal	GPE
gujaf-18	297	1	17(4	CARDINAL
gujaf-18	297	2	185	CARDINAL
gujaf-18	297	3	i.c.	PERSON
gujaf-18	297	4	& branco	ORG
gujaf-18	297	5	m.c.	PERSON
gujaf-18	297	6	2013	DATE
gujaf-18	298	1	brazilian	NORP
gujaf-18	299	1	57(1	DATE
gujaf-18	299	2	134	CARDINAL
gujaf-18	300	1	2006	DATE
gujaf-18	302	1	540	CARDINAL
gujaf-18	303	1	muttakin	GPE
gujaf-18	303	2	m.b.	GPE
gujaf-18	303	3	& subramaniam	PERSON
gujaf-18	303	4	n.	PERSON
gujaf-18	303	5	2015	CARDINAL
gujaf-18	304	1	indian	NORP
gujaf-18	305	1	journal6(2),138-165	PERSON
gujaf-18	306	1	nazari	GPE
gujaf-18	306	2	j.a.	GPE
gujaf-18	306	3	herremans	NORP
gujaf-18	306	4	i.m.	GPE
gujaf-18	306	5	h.a.	GPE
gujaf-18	306	6	2015	CARDINAL
gujaf-18	308	1	375	CARDINAL
gujaf-18	309	1	patten	GPE
gujaf-18	309	2	d.m.	GPE
gujaf-18	309	3	1991	DATE
gujaf-18	310	1	10(1	CARDINAL
gujaf-18	310	2	297	CARDINAL
gujaf-18	311	1	m., tower	PERSON
gujaf-18	311	2	hancock	GPE
gujaf-18	311	3	r., & taplin	ORG
gujaf-18	311	4	r.	PERSON
gujaf-18	311	5	2000	DATE
gujaf-18	312	1	singapore	GPE
gujaf-18	313	1	pacific accounting review	ORG
gujaf-18	313	2	12(2	DATE
gujaf-18	313	3	101	CARDINAL
gujaf-18	314	1	reverte	GPE
gujaf-18	314	2	2009	DATE
gujaf-18	315	1	spanish	NORP
gujaf-18	316	1	journal of business ethics	ORG
gujaf-18	316	2	351	CARDINAL
gujaf-18	317	1	setyorini	ORG
gujaf-18	317	2	c.t.	GPE
gujaf-18	317	3	& ishak	PERSON
gujaf-18	317	4	z.	PERSON
gujaf-18	317	5	2012	DATE
gujaf-18	319	1	international journal of business and social science	ORG
gujaf-18	319	2	3(9	CARDINAL
gujaf-18	319	3	152	CARDINAL
gujaf-18	320	1	shamil	ORG
gujaf-18	320	2	m.m. shaikh	PERSON
gujaf-18	320	3	j.	PERSON
gujaf-18	320	4	ho	NORP
gujaf-18	320	5	p.l.	GPE
gujaf-18	320	6	a.	PERSON
gujaf-18	320	7	2014	DATE
gujaf-18	321	1	sri lankan	NORP
gujaf-18	322	1	asian	NORP
gujaf-18	322	2	22(2	CARDINAL
gujaf-18	322	3	78-97	CARDINAL
gujaf-18	323	1	m., yahya, k., & amiruddin	PERSON
gujaf-18	323	2	2007	DATE
gujaf-18	324	1	malaysia	GPE
gujaf-18	325	1	asian	NORP
gujaf-18	325	2	185	CARDINAL
gujaf-18	326	1	https://www.researchgate.net/journal/1535-3966_corporate_social_responsibility_and_environmental_management https://www.researchgate.net/journal/2040-8021_sustainability_accounting_management_and_policy_journal	ORG
gujaf-18	326	2	gusau journal of accounting	ORG
gujaf-18	327	1	1, april, 2020	DATE
gujaf-18	327	2	2756	CARDINAL
gujaf-18	327	3	e., & ely	ORG
gujaf-18	327	4	2008	DATE
gujaf-18	329	1	15(1	CARDINAL
gujaf-18	329	2	338	CARDINAL
gujaf-18	330	1	suchman	PERSON
gujaf-18	330	2	m.c.	PERSON
gujaf-18	330	3	1995	DATE
gujaf-18	331	1	20(3	CARDINAL
gujaf-18	331	2	1-15	CARDINAL
gujaf-18	332	1	suttipun	GPE
gujaf-18	332	2	m., & stanton	ORG
gujaf-18	332	3	2011	DATE
gujaf-18	333	1	annual	DATE
gujaf-18	333	2	thailand	GPE
gujaf-18	334	1	99	CARDINAL
gujaf-18	335	1	united nations	ORG
gujaf-18	335	2	2000	DATE
gujaf-18	337	1	april 2015 fromhttp://www.une	DATE
gujaf-18	338	1	wang	PERSON
gujaf-18	338	2	j.	PERSON
gujaf-18	338	3	l., & yao	ORG
gujaf-18	338	4	s.	PERSON
gujaf-18	338	5	2013	DATE
gujaf-18	339	1	china	GPE
gujaf-18	340	1	29(6	CARDINAL
gujaf-18	340	2	1833-1847	DATE
gujaf-18	341	1	watt, r.l., & zimmerman	ORG
gujaf-18	341	2	j. (	PERSON
gujaf-18	341	3	1978	DATE
gujaf-18	343	1	53	CARDINAL
gujaf-18	343	2	112	CARDINAL