id	sid	eid	entity	type
gujaf-186	1	1	gusau journal of accounting	ORG
gujaf-186	1	2	3	CARDINAL
gujaf-186	1	3	3, october	DATE
gujaf-186	1	4	2022	CARDINAL
gujaf-186	1	5	3	CARDINAL
gujaf-186	1	6	3, october	DATE
gujaf-186	1	7	2022	CARDINAL
gujaf-186	1	8	2756 665x	CARDINAL
gujaf-186	1	9	social sciences	ORG
gujaf-186	1	10	federal university gusau	ORG
gujaf-186	1	11	zamfara state	GPE
gujaf-186	1	12	nigeria gusau journal of accounting	ORG
gujaf-186	1	13	3	CARDINAL
gujaf-186	1	14	3, october	DATE
gujaf-186	1	15	2022 ii	CARDINAL
gujaf-186	2	1	3	CARDINAL
gujaf-186	2	2	3 october	DATE
gujaf-186	2	3	2022	CARDINAL
gujaf-186	2	4	2756-665x	CARDINAL
gujaf-186	2	5	social sciences	ORG
gujaf-186	2	6	federal university gusau	ORG
gujaf-186	2	7	zamfara state	GPE
gujaf-186	3	1	ahmadu bello university press limited	ORG
gujaf-186	3	2	zaria kaduna	PERSON
gujaf-186	3	3	nigeria	GPE
gujaf-186	4	1	08065949711	CARDINAL
gujaf-186	4	2	069-879121	CARDINAL
gujaf-186	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-186	5	2	3	CARDINAL
gujaf-186	5	3	3, october	DATE
gujaf-186	5	4	2022	CARDINAL
gujaf-186	5	5	shehu usman hassan department	PERSON
gujaf-186	6	1	muhammad mustapha	PERSON
gujaf-186	6	2	ahmadu bello university	ORG
gujaf-186	6	3	zaria	PERSON
gujaf-186	6	4	kaduna state	GPE
gujaf-186	7	1	umar farouk	PERSON
gujaf-186	7	2	federal university gusau	ORG
gujaf-186	7	3	zamfara state	GPE
gujaf-186	8	1	modu kumshe department of accounting	ORG
gujaf-186	8	2	university of maiduguri	ORG
gujaf-186	8	3	borno	GPE
gujaf-186	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-186	9	2	paul university	ORG
gujaf-186	10	1	prof kabir tahir hamid	PERSON
gujaf-186	10	2	bayero university	ORG
gujaf-186	10	3	kano	ORG
gujaf-186	11	1	prof	PERSON
gujaf-186	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-186	12	2	university of jos	ORG
gujaf-186	13	1	clifford ofurum department of accounting	ORG
gujaf-186	13	2	university of portharcourt	ORG
gujaf-186	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-186	15	2	ahmadu bello university	ORG
gujaf-186	15	3	zaria	PERSON
gujaf-186	16	1	prof	PERSON
gujaf-186	17	1	yusuf	PERSON
gujaf-186	18	1	b. rahman	PERSON
gujaf-186	18	2	lagos state university	ORG
gujaf-186	18	3	lagos stat gusau journal of accounting	ORG
gujaf-186	19	1	3	CARDINAL
gujaf-186	19	2	3, october	DATE
gujaf-186	19	3	2022	CARDINAL
gujaf-186	20	1	suleiman a. s. aruwa	PERSON
gujaf-186	20	2	nasarawa state university	ORG
gujaf-186	20	3	keffi	GPE
gujaf-186	22	1	muhammad junaidu	PERSON
gujaf-186	22	2	kurawa department of accounting	ORG
gujaf-186	22	3	university kano	ORG
gujaf-186	24	1	muhammad habibu sabari department	PERSON
gujaf-186	24	2	ahmadu bello university	ORG
gujaf-186	24	3	zaria	PERSON
gujaf-186	24	4	prof	PERSON
gujaf-186	25	1	okpanachi joshua department of accounting	ORG
gujaf-186	25	2	nigerian defence academy	ORG
gujaf-186	25	3	kaduna	GPE
gujaf-186	26	1	hassan ibrahim department	PERSON
gujaf-186	26	2	ibb university	ORG
gujaf-186	26	3	niger state	GPE
gujaf-186	27	1	prof	PERSON
gujaf-186	28	1	mary okwo department of accounting	ORG
gujaf-186	28	2	enugu state university of science and technology	ORG
gujaf-186	30	1	muhammad aminu	PERSON
gujaf-186	30	2	bayero university	ORG
gujaf-186	30	3	kano	ORG
gujaf-186	31	1	prof	PERSON
gujaf-186	32	1	ahmadu bello department of accounting	ORG
gujaf-186	32	2	ahmadu bello university	ORG
gujaf-186	32	3	zaria	PERSON
gujaf-186	33	1	prof	PERSON
gujaf-186	34	1	musa yelwa abubakar department	PERSON
gujaf-186	34	2	usmanu danfodiyo university	ORG
gujaf-186	34	3	sokoto state	ORG
gujaf-186	35	1	prof	ORG
gujaf-186	36	1	salisu abubakar department of accounting	ORG
gujaf-186	36	2	ahmadu bello university	ORG
gujaf-186	36	3	zaria	PERSON
gujaf-186	36	4	kaduna state	GPE
gujaf-186	37	1	isaq	PERSON
gujaf-186	37	2	samaila department of accounting	ORG
gujaf-186	37	3	bayero university	ORG
gujaf-186	38	1	prof	PERSON
gujaf-186	39	1	fatima	PERSON
gujaf-186	39	2	university of maiduguri	ORG
gujaf-186	39	3	borno state	ORG
gujaf-186	40	1	gusau journal of accounting	ORG
gujaf-186	40	2	3	CARDINAL
gujaf-186	40	3	3, october	DATE
gujaf-186	40	4	2022	CARDINAL
gujaf-186	40	5	sunusi sa'ad	PERSON
gujaf-186	40	6	dutse	GPE
gujaf-186	40	7	jigawa state	GPE
gujaf-186	41	1	nasiru a. ka’oje	PERSON
gujaf-186	41	2	usmanu danfodiyo university	ORG
gujaf-186	41	3	sokoto	PERSON
gujaf-186	42	1	aminu abdullahi department of accounting	ORG
gujaf-186	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-186	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-186	43	2	nigerian defence academy	ORG
gujaf-186	43	3	kaduna state	GPE
gujaf-186	44	1	dr.	PERSON
gujaf-186	44	2	saidu adamu department of accounting	ORG
gujaf-186	45	1	dr.	PERSON
gujaf-186	45	2	nasiru yunusa department	PERSON
gujaf-186	45	3	ahmadu bello university	ORG
gujaf-186	45	4	zaria	PERSON
gujaf-186	46	1	aisha	PERSON
gujaf-186	46	2	muhammad department	PERSON
gujaf-186	46	3	ahmadu bello university	ORG
gujaf-186	46	4	zaria	PERSON
gujaf-186	47	1	lawal muhammad	PERSON
gujaf-186	47	2	ahmadu bello university	ORG
gujaf-186	47	3	zaria	PERSON
gujaf-186	48	1	farouk	PERSON
gujaf-186	48	2	american university of nigeria	ORG
gujaf-186	48	3	yola	ORG
gujaf-186	49	1	bashir umar farouk	PERSON
gujaf-186	49	2	federal university gusau	ORG
gujaf-186	49	3	zamfara state	GPE
gujaf-186	50	1	dr emmanuel omokhuale department	PERSON
gujaf-186	50	2	federal university gusau	ORG
gujaf-186	51	1	state gusau journal of accounting	ORG
gujaf-186	51	2	3	CARDINAL
gujaf-186	51	3	3, october	DATE
gujaf-186	51	4	2022	CARDINAL
gujaf-186	51	5	vi advisory board	ORG
gujaf-186	52	1	kabiru isah	PERSON
gujaf-186	52	2	bayero university kano	ORG
gujaf-186	53	1	bashir	PERSON
gujaf-186	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-186	53	3	sokoto state	ORG
gujaf-186	55	1	muhammad tanko	PERSON
gujaf-186	55	2	kaduna state university	ORG
gujaf-186	55	3	kaduna	GPE
gujaf-186	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-186	56	2	sokoto state	ORG
gujaf-186	58	1	aliyu sulaiman kantudu	PERSON
gujaf-186	58	2	university kano	ORG
gujaf-186	59	1	usman muhammad adam	PERSON
gujaf-186	59	2	federal university gusau	ORG
gujaf-186	59	3	zamfara state	GPE
gujaf-186	60	1	gusau journal of accounting	ORG
gujaf-186	60	2	3	CARDINAL
gujaf-186	60	3	3, october	DATE
gujaf-186	60	4	2022	CARDINAL
gujaf-186	60	5	gusau journal of accounting	ORG
gujaf-186	61	1	two	CARDINAL
gujaf-186	61	2	april and october annually	DATE
gujaf-186	62	1	the department of accounting	ORG
gujaf-186	62	2	social sciences	ORG
gujaf-186	62	3	federal university gusau	ORG
gujaf-186	62	4	zamfara state	GPE
gujaf-186	62	5	nigeria	GPE
gujaf-186	62	6	islamic finance	ORG
gujaf-186	63	1	english	LANGUAGE
gujaf-186	64	1	more than 15	CARDINAL
gujaf-186	64	2	a4	ORG
gujaf-186	64	3	12	CARDINAL
gujaf-186	65	1	25 percent	PERCENT
gujaf-186	66	1	5000	CARDINAL
gujaf-186	66	2	more than 250	CARDINAL
gujaf-186	66	3	four	CARDINAL
gujaf-186	67	1	apa 7thedition	ORG
gujaf-186	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-186	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-186	69	2	3	CARDINAL
gujaf-186	69	3	3, october	DATE
gujaf-186	69	4	2022	CARDINAL
gujaf-186	73	1	fcmb	PERSON
gujaf-186	73	2	7278465011	DATE
gujaf-186	73	3	gusau journal of accounting	ORG
gujaf-186	73	4	federal university gusau	ORG
gujaf-186	73	5	zamfara state	GPE
gujaf-186	75	1	+2348069393824	DATE
gujaf-186	75	2	journals.gujaf.com.ng	ORG
gujaf-186	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-186	77	1	3	CARDINAL
gujaf-186	77	2	3, october	DATE
gujaf-186	77	3	2022	CARDINAL
gujaf-186	77	4	nigeria	GPE
gujaf-186	77	5	anas idris abdulwahab	PERSON
gujaf-186	77	6	hussaini bala ph.d	PERSON
gujaf-186	77	7	mansur lubabah kwambo	PERSON
gujaf-186	77	8	ph.d	ORG
gujaf-186	77	9	abubakar adamu	PERSON
gujaf-186	77	10	1	CARDINAL
gujaf-186	77	11	yayuk ngesti	ORG
gujaf-186	77	12	17	CARDINAL
gujaf-186	78	1	musa ibrahim dauda	PERSON
gujaf-186	78	2	ibrahim adagye dauda	PERSON
gujaf-186	78	3	35	CARDINAL
gujaf-186	78	4	nigeria	GPE
gujaf-186	78	5	olabode olutola	PERSON
gujaf-186	78	6	49	DATE
gujaf-186	78	7	nigeria	GPE
gujaf-186	78	8	james terkende	PERSON
gujaf-186	78	9	dele ikese karim 67	PERSON
gujaf-186	78	10	nigeria	GPE
gujaf-186	78	11	kassim busari	PERSON
gujaf-186	78	12	ishaya luka chechet ph.d	PERSON
gujaf-186	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-186	78	14	ibrahim mohammed ph.d	PERSON
gujaf-186	78	15	87	DATE
gujaf-186	79	1	olutimi	PERSON
gujaf-186	79	2	ph.d	ORG
gujaf-186	79	3	emmanuel sanmi	PERSON
gujaf-186	79	4	101	CARDINAL
gujaf-186	79	5	nigeria	GPE
gujaf-186	79	6	mark david kantiyok	PERSON
gujaf-186	79	7	117	CARDINAL
gujaf-186	79	8	nigeria	GPE
gujaf-186	79	9	mary seansu lazarus	PERSON
gujaf-186	79	10	nurradden usman miko ph.d	PERSON
gujaf-186	79	11	saifulahi abdullahi	ORG
gujaf-186	79	12	ph.d	ORG
gujaf-186	79	13	140	CARDINAL
gujaf-186	79	14	3	CARDINAL
gujaf-186	79	15	3, october	DATE
gujaf-186	79	16	2022	CARDINAL
gujaf-186	79	17	nigeria	GPE
gujaf-186	79	18	ahmad adamu ibrahim	PERSON
gujaf-186	79	19	ahmad rufa’i adamu	PERSON
gujaf-186	79	20	fatihu mahmud alhassan muhammad	PERSON
gujaf-186	79	21	158	CARDINAL
gujaf-186	79	22	nigerian	NORP
gujaf-186	79	23	ph.d	NORP
gujaf-186	79	24	misbahu	PERSON
gujaf-186	79	25	abubakar muhammad	PERSON
gujaf-186	79	26	175	CARDINAL
gujaf-186	79	27	nigeria	GPE
gujaf-186	79	28	192	CARDINAL
gujaf-186	79	29	ahmad muhammad ahmad	PERSON
gujaf-186	79	30	shehu usman hassan ph.d	PERSON
gujaf-186	79	31	abubakar abubakar	PERSON
gujaf-186	79	32	nigeria	GPE
gujaf-186	79	33	joseph kayode	PERSON
gujaf-186	79	34	joseph adeyinka ph.d	PERSON
gujaf-186	79	35	adewale abass	PERSON
gujaf-186	79	36	adekunle kadiri kayode ph.d	PERSON
gujaf-186	79	37	224	CARDINAL
gujaf-186	79	38	suleiman ph.	PERSON
gujaf-186	80	1	ph.d	ORG
gujaf-186	80	2	239	CARDINAL
gujaf-186	80	3	3	CARDINAL
gujaf-186	80	4	3, october	DATE
gujaf-186	80	5	2022 224	CARDINAL
gujaf-186	80	6	suleiman ph	PERSON
gujaf-186	81	1	abu business school	ORG
gujaf-186	81	2	ahmadu bello university	ORG
gujaf-186	81	3	zaria	PERSON
gujaf-186	82	1	olanrewaju atanda	ORG
gujaf-186	82	2	ilorin	NORP
gujaf-186	82	3	nigeria	GPE
gujaf-186	84	1	african	NORP
gujaf-186	86	1	120	CARDINAL
gujaf-186	86	2	african	NORP
gujaf-186	86	3	the period 2015 to 2020	DATE
gujaf-186	89	1	african	NORP
gujaf-186	90	1	1	CARDINAL
gujaf-186	92	1	recent years	DATE
gujaf-186	92	2	the thirty percent	PERCENT
gujaf-186	92	3	alshaer & mailto:suleimanbinsalami@gmail.com	ORG
gujaf-186	92	4	https://doi.org/10.57233/gujaf.v3i3.190 gusau journal of accounting	ORG
gujaf-186	93	1	3	CARDINAL
gujaf-186	93	2	3, october	DATE
gujaf-186	93	3	2022	CARDINAL
gujaf-186	93	4	2016	CARDINAL
gujaf-186	95	1	africa	LOC
gujaf-186	96	1	africa	LOC
gujaf-186	97	1	six-year	DATE
gujaf-186	97	2	twenty	CARDINAL
gujaf-186	98	1	african	NORP
gujaf-186	101	1	2	CARDINAL
gujaf-186	104	1	jensen	PERSON
gujaf-186	104	2	1976	DATE
gujaf-186	109	1	mallin	PERSON
gujaf-186	109	2	michelon, 2011	ORG
gujaf-186	109	3	benamar et al.	PERSON
gujaf-186	109	4	2017	DATE
gujaf-186	109	5	2019	DATE
gujaf-186	111	1	rubino	PERSON
gujaf-186	111	2	2019	DATE
gujaf-186	113	1	gusau journal of accounting	ORG
gujaf-186	113	2	3	CARDINAL
gujaf-186	113	3	3, october	DATE
gujaf-186	113	4	2022 226	CARDINAL
gujaf-186	114	1	jones	PERSON
gujaf-186	114	2	2020	DATE
gujaf-186	116	1	dbi	PERSON
gujaf-186	116	2	eu biodiversity	ORG
gujaf-186	117	1	eu	ORG
gujaf-186	117	2	dbi	PERSON
gujaf-186	118	1	zaid	NORP
gujaf-186	118	2	wang	PERSON
gujaf-186	118	3	adib	PERSON
gujaf-186	118	4	2020	DATE
gujaf-186	120	1	luo	PERSON
gujaf-186	120	2	wang	PERSON
gujaf-186	120	3	2018	DATE
gujaf-186	122	1	khan	GPE
gujaf-186	122	2	khan	GPE
gujaf-186	122	3	senturk	PERSON
gujaf-186	122	4	2019	DATE
gujaf-186	123	1	seven	CARDINAL
gujaf-186	124	1	issa	PERSON
gujaf-186	124	2	2019	DATE
gujaf-186	124	3	csr	ORG
gujaf-186	124	4	two	CARDINAL
gujaf-186	124	5	bahrain	GPE
gujaf-186	124	6	kuwait gusau journal of accounting	ORG
gujaf-186	125	1	3	CARDINAL
gujaf-186	125	2	3, october	DATE
gujaf-186	125	3	2022	CARDINAL
gujaf-186	125	4	227	PRODUCT
gujaf-186	125	5	arun	PERSON
gujaf-186	125	6	2018	DATE
gujaf-186	126	1	ibrahim	PERSON
gujaf-186	126	2	hanefah	PERSON
gujaf-186	126	3	2016	DATE
gujaf-186	127	1	wan-hussin	PERSON
gujaf-186	127	2	jones	PERSON
gujaf-186	127	3	2018	DATE
gujaf-186	127	4	csr	ORG
gujaf-186	127	5	133	CARDINAL
gujaf-186	127	6	malaysia	GPE
gujaf-186	127	7	rao	ORG
gujaf-186	127	8	2016	DATE
gujaf-186	127	9	three	CARDINAL
gujaf-186	127	10	150	CARDINAL
gujaf-186	127	11	australia	GPE
gujaf-186	127	12	three-year	DATE
gujaf-186	128	1	hossain	PERSON
gujaf-186	128	2	al farooque	PERSON
gujaf-186	128	3	2017	CARDINAL
gujaf-186	130	1	kordsachia	PERSON
gujaf-186	130	2	2019	DATE
gujaf-186	133	1	africa	LOC
gujaf-186	133	2	africa gusau journal of accounting	ORG
gujaf-186	133	3	3	CARDINAL
gujaf-186	133	4	3, october	DATE
gujaf-186	133	5	2022	CARDINAL
gujaf-186	133	6	3	CARDINAL
gujaf-186	133	7	3.1	CARDINAL
gujaf-186	134	1	two	CARDINAL
gujaf-186	137	1	twenty	CARDINAL
gujaf-186	137	2	20	CARDINAL
gujaf-186	137	3	african	NORP
gujaf-186	137	4	six	CARDINAL
gujaf-186	137	5	6) years	DATE
gujaf-186	137	6	from2015	ORG
gujaf-186	137	7	2020	DATE
gujaf-186	137	8	one hundred and twenty	CARDINAL
gujaf-186	137	9	120	CARDINAL
gujaf-186	138	1	3.2	CARDINAL
gujaf-186	140	1	kordsachia	PERSON
gujaf-186	140	2	2019	DATE
gujaf-186	140	3	wb	PERSON
gujaf-186	141	1	csr	ORG
gujaf-186	141	2	wb	PERSON
gujaf-186	142	1	fordir	ORG
gujaf-186	142	2	inddir	ORG
gujaf-186	142	3	bexp	GPE
gujaf-186	142	4	𝐶𝑆𝑅𝑖𝑡	CARDINAL
gujaf-186	143	1	𝜀𝑖𝑡 gusau journal of accounting	ORG
gujaf-186	143	2	3	CARDINAL
gujaf-186	143	3	3, october	DATE
gujaf-186	143	4	2022	CARDINAL
gujaf-186	144	1	1	CARDINAL
gujaf-186	144	2	𝐶𝑆𝑅	ORG
gujaf-186	144	3	mdo	ORG
gujaf-186	145	1	𝐵𝐸𝑋𝑃	ORG
gujaf-186	145	2	5	CARDINAL
gujaf-186	146	1	3	CARDINAL
gujaf-186	146	2	3, october	DATE
gujaf-186	146	3	2022	CARDINAL
gujaf-186	149	1	4.1	CARDINAL
gujaf-186	149	2	1	CARDINAL
gujaf-186	152	1	2	CARDINAL
gujaf-186	152	2	0.2433 0.1426	MONEY
gujaf-186	152	3	0.6667 𝐹𝐸𝑀_𝐴𝐶	MONEY
gujaf-186	152	4	0.4856 0.1509 0.0833	MONEY
gujaf-186	152	5	0.7831	CARDINAL
gujaf-186	152	6	0.9791 0.0765 0.5 1	MONEY
gujaf-186	152	7	1	CARDINAL
gujaf-186	153	1	0.8130	CARDINAL
gujaf-186	154	1	0.6571	CARDINAL
gujaf-186	154	2	above 50%	PERCENT
gujaf-186	154	3	65.91%	PERCENT
gujaf-186	155	1	0.9545	CARDINAL
gujaf-186	156	1	0.0699	CARDINAL
gujaf-186	156	2	6.99%	PERCENT
gujaf-186	157	1	zero	CARDINAL
gujaf-186	157	2	66.67%	PERCENT
gujaf-186	159	1	zero	CARDINAL
gujaf-186	159	2	some years	DATE
gujaf-186	160	1	0.6667	CARDINAL
gujaf-186	160	2	exceed66.67%	PERCENT
gujaf-186	162	1	3	CARDINAL
gujaf-186	162	2	3, october	DATE
gujaf-186	162	3	2022	CARDINAL
gujaf-186	162	4	231	CARDINAL
gujaf-186	162	5	0.2433	CARDINAL
gujaf-186	162	6	0.3452	CARDINAL
gujaf-186	163	1	24.33%	PERCENT
gujaf-186	163	2	30%	PERCENT
gujaf-186	163	3	african	NORP
gujaf-186	164	1	30%	PERCENT
gujaf-186	164	2	34.52%	PERCENT
gujaf-186	167	1	0.0833	CARDINAL
gujaf-186	168	1	0.90	CARDINAL
gujaf-186	169	1	48.56%	PERCENT
gujaf-186	170	1	0.1429	MONEY
gujaf-186	170	2	0.9091	CARDINAL
gujaf-186	171	1	less than 10%	PERCENT
gujaf-186	172	1	57.20%	PERCENT
gujaf-186	174	1	0.375	CARDINAL
gujaf-186	174	2	1 and0.7831	CARDINAL
gujaf-186	176	1	0.9791	CARDINAL
gujaf-186	177	1	50%	PERCENT
gujaf-186	177	2	the year	DATE
gujaf-186	178	1	4.2	CARDINAL
gujaf-186	179	1	3	CARDINAL
gujaf-186	180	1	3	CARDINAL
gujaf-186	180	2	𝐵𝐸𝑋𝑃	ORG
gujaf-186	180	3	0.3000 𝐹𝐸𝑀_𝐴𝐶 4	MONEY
gujaf-186	180	4	1.0000	CARDINAL
gujaf-186	180	5	8 -0.1023	QUANTITY
gujaf-186	181	1	1.0000	CARDINAL
gujaf-186	181	2	1.0000	CARDINAL
gujaf-186	181	3	1.000	CARDINAL
gujaf-186	181	4	0.1442	MONEY
gujaf-186	181	5	7	CARDINAL
gujaf-186	181	6	gusau journal of accounting	ORG
gujaf-186	181	7	3	CARDINAL
gujaf-186	181	8	3, october	DATE
gujaf-186	181	9	2022 232	CARDINAL
gujaf-186	185	1	0.5963	GPE
gujaf-186	186	1	gujarati	PERSON
gujaf-186	186	2	2004	DATE
gujaf-186	186	3	0.80	CARDINAL
gujaf-186	189	1	4	CARDINAL
gujaf-186	189	2	1.86	CARDINAL
gujaf-186	189	3	0.5367 𝐹𝐸𝑀_𝐴𝐶 1.58	MONEY
gujaf-186	189	4	1.22 0.8166	CARDINAL
gujaf-186	189	5	1.58	CARDINAL
gujaf-186	189	6	𝐵𝐸𝑋𝑃	ORG
gujaf-186	189	7	1.41	CARDINAL
gujaf-186	189	8	1.58	CARDINAL
gujaf-186	189	9	0.7100	CARDINAL
gujaf-186	189	10	less than 10	CARDINAL
gujaf-186	189	11	gujarati	ORG
gujaf-186	189	12	2004	DATE
gujaf-186	190	1	10	CARDINAL
gujaf-186	191	1	gujarati	PERSON
gujaf-186	191	2	2004	DATE
gujaf-186	192	1	4.3	CARDINAL
gujaf-186	193	1	4	CARDINAL
gujaf-186	195	1	gusau journal of accounting	ORG
gujaf-186	195	2	3	CARDINAL
gujaf-186	195	3	3, october	DATE
gujaf-186	195	4	2022	CARDINAL
gujaf-186	195	5	233	PRODUCT
gujaf-186	195	6	4	CARDINAL
gujaf-186	196	1	+ 0.0785	CARDINAL
gujaf-186	196	2	0.185	CARDINAL
gujaf-186	196	3	0.1698	CARDINAL
gujaf-186	196	4	0.001	CARDINAL
gujaf-186	197	1	0.1591	CARDINAL
gujaf-186	197	2	0.001	CARDINAL
gujaf-186	198	1	0.065	CARDINAL
gujaf-186	198	2	0.0908	CARDINAL
gujaf-186	198	3	0.003	CARDINAL
gujaf-186	199	1	0.0868	CARDINAL
gujaf-186	199	2	0.002	CARDINAL
gujaf-186	200	1	0.432	CARDINAL
gujaf-186	200	2	0.0248	CARDINAL
gujaf-186	200	3	0.478	CARDINAL
gujaf-186	200	4	0.0191	CARDINAL
gujaf-186	200	5	0.559	CARDINAL
gujaf-186	200	6	0.762	CARDINAL
gujaf-186	200	7	0.1429	CARDINAL
gujaf-186	200	8	0.002	CARDINAL
gujaf-186	201	1	0.1260	CARDINAL
gujaf-186	201	2	0.003	CARDINAL
gujaf-186	201	3	+ 0.0112	DATE
gujaf-186	201	4	0.792	CARDINAL
gujaf-186	201	5	0.848	CARDINAL
gujaf-186	201	6	0.751	CARDINAL
gujaf-186	201	7	0.352) -0.0487	MONEY
gujaf-186	202	1	0.491	CARDINAL
gujaf-186	202	2	120	CARDINAL
gujaf-186	202	3	120 120 adj	QUANTITY
gujaf-186	202	4	r.	NORP
gujaf-186	202	5	7.6%	PERCENT
gujaf-186	202	6	27.53%	PERCENT
gujaf-186	202	7	9.15%	PERCENT
gujaf-186	202	8	2.63	CARDINAL
gujaf-186	202	9	5.95	CARDINAL
gujaf-186	202	10	35.80	CARDINAL
gujaf-186	202	11	0.50	CARDINAL
gujaf-186	202	12	2.22	CARDINAL
gujaf-186	203	1	r.e	PERSON
gujaf-186	204	1	162.55	CARDINAL
gujaf-186	205	1	0.50	CARDINAL
gujaf-186	205	2	ch2	PERSON
gujaf-186	205	3	0.4787	CARDINAL
gujaf-186	207	1	2.22	CARDINAL
gujaf-186	207	2	ch2	PERSON
gujaf-186	207	3	08982	DATE
gujaf-186	210	1	pagan langrangian	NORP
gujaf-186	211	1	chi2	ORG
gujaf-186	211	2	162.55	CARDINAL
gujaf-186	211	3	ch2	PERSON
gujaf-186	211	4	less than 1%	PERCENT
gujaf-186	213	1	3	CARDINAL
gujaf-186	213	2	3, october	DATE
gujaf-186	213	3	2022	CARDINAL
gujaf-186	214	1	4.4	CARDINAL
gujaf-186	214	2	0.1591	CARDINAL
gujaf-186	214	3	1%	PERCENT
gujaf-186	216	1	isin	GPE
gujaf-186	217	1	africa	LOC
gujaf-186	219	1	0.0868	ORG
gujaf-186	219	2	1%	PERCENT
gujaf-186	219	3	0.002	CARDINAL
gujaf-186	222	1	two	CARDINAL
gujaf-186	222	2	africa	LOC
gujaf-186	223	1	first	ORDINAL
gujaf-186	223	2	one	CARDINAL
gujaf-186	223	3	two	CARDINAL
gujaf-186	223	4	rubino	PERSON
gujaf-186	223	5	2019	DATE
gujaf-186	224	1	jones	PERSON
gujaf-186	224	2	2020	DATE
gujaf-186	224	3	khan	GPE
gujaf-186	224	4	khan	GPE
gujaf-186	224	5	senturk	PERSON
gujaf-186	224	6	2019	DATE
gujaf-186	224	7	issa	PERSON
gujaf-186	224	8	2019	DATE
gujaf-186	224	9	luo	PERSON
gujaf-186	224	10	wang	PERSON
gujaf-186	224	11	2018	DATE
gujaf-186	224	12	alqataminand arun	PERSON
gujaf-186	224	13	2018	DATE
gujaf-186	224	14	ibrahim	PERSON
gujaf-186	224	15	hanefah	PERSON
gujaf-186	224	16	2016	DATE
gujaf-186	224	17	rao	PERSON
gujaf-186	224	18	2016	DATE
gujaf-186	224	19	hossain	PERSON
gujaf-186	224	20	al farooque	PERSON
gujaf-186	224	21	2017	CARDINAL
gujaf-186	224	22	kordsachia	PERSON
gujaf-186	224	23	2019	DATE
gujaf-186	225	1	zaid	NORP
gujaf-186	225	2	wang	PERSON
gujaf-186	225	3	adib	PERSON
gujaf-186	225	4	2020	DATE
gujaf-186	226	1	5.0	CARDINAL
gujaf-186	227	1	120	CARDINAL
gujaf-186	227	2	africa	LOC
gujaf-186	227	3	2015 to 2020	DATE
gujaf-186	229	1	3	CARDINAL
gujaf-186	229	2	3, october	DATE
gujaf-186	229	3	2022 235	CARDINAL
gujaf-186	230	1	african	NORP
gujaf-186	231	1	gusau journal of accounting	ORG
gujaf-186	231	2	3	CARDINAL
gujaf-186	231	3	3, october	DATE
gujaf-186	231	4	2022 236	CARDINAL
gujaf-186	231	5	adams	ORG
gujaf-186	231	6	r. b. & ferreira	PERSON
gujaf-186	231	7	performance.journal of financial economics	ORG
gujaf-186	231	8	94:2	CARDINAL
gujaf-186	231	9	291309	DATE
gujaf-186	232	1	a.	PERSON
gujaf-186	232	2	wan-hussin	PERSON
gujaf-186	232	3	w. n. & jones	ORG
gujaf-186	232	4	m. (	PERSON
gujaf-186	232	5	2018	DATE
gujaf-186	233	1	muslim	NORP
gujaf-186	233	2	malaysia	GPE
gujaf-186	234	1	journal of islamic accounting and business research	ORG
gujaf-186	234	2	10	CARDINAL
gujaf-186	234	3	2	CARDINAL
gujaf-186	235	1	274-296	CARDINAL
gujaf-186	235	2	r. c.	PERSON
gujaf-186	235	3	david m. r.	PERSON
gujaf-186	235	4	arund u. &wanli z.	ORG
gujaf-186	235	5	2009).the	CARDINAL
gujaf-186	235	6	temple university	ORG
gujaf-186	236	1	aribi	GPE
gujaf-186	236	2	z. a.	PERSON
gujaf-186	236	3	alqatamin	GPE
gujaf-186	236	4	r. m. &arun	PERSON
gujaf-186	236	5	t.	GPE
gujaf-186	236	6	2018	DATE
gujaf-186	237	1	jordan	GPE
gujaf-186	238	1	journal of accounting	ORG
gujaf-186	238	2	8	CARDINAL
gujaf-186	239	1	2	CARDINAL
gujaf-186	240	1	205222doi10.1108/jaee-05-2016-00394	EVENT
gujaf-186	240	2	h. & zaman	ORG
gujaf-186	240	3	2016	DATE
gujaf-186	242	1	contemporary accounting and economics	ORG
gujaf-186	242	2	12	CARDINAL
gujaf-186	243	1	210	CARDINAL
gujaf-186	243	2	222	CARDINAL
gujaf-186	244	1	ben-amar	PERSON
gujaf-186	244	2	w.	PERSON
gujaf-186	244	3	chang	PERSON
gujaf-186	244	4	2017	CARDINAL
gujaf-186	246	1	142(2	CARDINAL
gujaf-186	246	2	369	CARDINAL
gujaf-186	246	3	383	CARDINAL
gujaf-186	247	1	carter	PERSON
gujaf-186	247	2	d. a.	PERSON
gujaf-186	247	3	frank d.	PERSON
gujaf-186	247	4	betty j.	PERSON
gujaf-186	247	5	w. & gary s.	ORG
gujaf-186	247	6	2008	DATE
gujaf-186	248	1	oklahoma state university	ORG
gujaf-186	249	1	d. g.	PERSON
gujaf-186	249	2	luo	PERSON
gujaf-186	249	3	y. & wang	ORG
gujaf-186	249	4	j. (	PERSON
gujaf-186	249	5	2018	DATE
gujaf-186	251	1	asian	NORP
gujaf-186	252	1	26	CARDINAL
gujaf-186	253	1	4	CARDINAL
gujaf-186	254	1	444	CARDINAL
gujaf-186	255	1	10.1108/	CARDINAL
gujaf-186	255	2	j.	PERSON
gujaf-186	255	3	kordsachia	NORP
gujaf-186	255	4	o. &velte	ORG
gujaf-186	255	5	2019	DATE
gujaf-186	258	1	2019;1–21	CARDINAL
gujaf-186	259	1	j., kent	PERSON
gujaf-186	259	2	j.	PERSON
gujaf-186	259	3	l.	PERSON
gujaf-186	259	4	disclosures.accounting & finance	ORG
gujaf-186	259	5	59(1	CARDINAL
gujaf-186	259	6	277–308	CARDINAL
gujaf-186	260	1	gusau journal of accounting	ORG
gujaf-186	260	2	3	CARDINAL
gujaf-186	260	3	3, october	DATE
gujaf-186	260	4	2022	CARDINAL
gujaf-186	260	5	f., &jones	ORG
gujaf-186	260	6	m.j.	PERSON
gujaf-186	260	7	2020	DATE
gujaf-186	261	1	european	NORP
gujaf-186	261	2	from 2002 to	DATE
gujaf-186	261	3	2016	DATE
gujaf-186	261	4	british	NORP
gujaf-186	262	1	2020.100893	CARDINAL
gujaf-186	263	1	hossain	PERSON
gujaf-186	263	2	m., al farooque	PERSON
gujaf-186	263	3	m. a. &almotairy	ORG
gujaf-186	263	4	2017	CARDINAL
gujaf-186	265	1	socialresponsibility journal	ORG
gujaf-186	265	2	13	CARDINAL
gujaf-186	265	3	4 2017	CARDINAL
gujaf-186	266	1	828-855	CARDINAL
gujaf-186	266	2	10.1108	CARDINAL
gujaf-186	266	3	2016-0208	DATE
gujaf-186	266	4	a. h. &hanefah	ORG
gujaf-186	267	1	m. m.	PERSON
gujaf-186	267	2	14	CARDINAL
gujaf-186	268	1	2	CARDINAL
gujaf-186	269	1	279-298doi 10.1108	QUANTITY
gujaf-186	269	2	a. & fang	ORG
gujaf-186	270	1	34	CARDINAL
gujaf-186	272	1	577-605doi10.1108	QUANTITY
gujaf-186	272	2	a.	PERSON
gujaf-186	272	3	saad	PERSON
gujaf-186	272	4	m. k. b. &riguen	PERSON
gujaf-186	272	5	r.	PERSON
gujaf-186	272	6	2019	DATE
gujaf-186	274	1	20190122	CARDINAL
gujaf-186	274	2	m. c.	PERSON
gujaf-186	274	3	w. h.	PERSON
gujaf-186	274	4	1976	DATE
gujaf-186	276	1	financialeconomics	ORG
gujaf-186	276	2	3(4	CARDINAL
gujaf-186	276	3	305–360	CARDINAL
gujaf-186	277	1	khan	GPE
gujaf-186	277	2	i.	GPE
gujaf-186	277	3	khan	GPE
gujaf-186	277	4	i. &senturk	ORG
gujaf-186	277	5	i.	PERSON
gujaf-186	277	6	2019	DATE
gujaf-186	277	7	pakistan	GPE
gujaf-186	277	8	19	CARDINAL
gujaf-186	278	1	6	CARDINAL
gujaf-186	279	1	1187-1203	DATE
gujaf-186	279	2	2018-0371	DATE
gujaf-186	279	3	c.a. &	ORG
gujaf-186	279	4	2011	DATE
gujaf-186	281	1	41(2	CARDINAL
gujaf-186	281	2	119	CARDINAL
gujaf-186	281	3	144	CARDINAL
gujaf-186	282	1	a.	PERSON
gujaf-186	282	2	songini, l., &bavagnoli	ORG
gujaf-186	282	3	2018	DATE
gujaf-186	284	1	489–507	CARDINAL
gujaf-186	284	2	rao	ORG
gujaf-186	284	3	k. & tilt	ORG
gujaf-186	284	4	csr	ORG
gujaf-186	284	5	australian	NORP
gujaf-186	286	1	24	CARDINAL
gujaf-186	286	2	2	CARDINAL
gujaf-186	287	1	182	CARDINAL
gujaf-186	287	2	rubino m.	PERSON
gujaf-186	287	3	2019	DATE
gujaf-186	288	1	gusau journal of accounting	ORG
gujaf-186	288	2	3	CARDINAL
gujaf-186	288	3	3, october	DATE
gujaf-186	288	4	2022	CARDINAL
gujaf-186	288	5	238	CARDINAL
gujaf-186	289	1	ma.1	PERSON
gujaf-186	289	2	zaid	NORP
gujaf-186	289	3	wang m.	PERSON
gujaf-186	289	4	adib	PERSON
gujaf-186	289	5	m.	PERSON
gujaf-186	289	6	a. &	ORG
gujaf-186	290	1	2020	DATE