id	sid	eid	entity	type
gujaf-21	1	1	gusau journal of accounting	ORG
gujaf-21	2	1	1, april, 2020	DATE
gujaf-21	2	2	2756	CARDINAL
gujaf-21	2	3	nigerian	NORP
gujaf-21	2	4	habibu ahmad	PERSON
gujaf-21	2	5	nura badamasi &	ORG
gujaf-21	2	6	isaac oyibo	PERSON
gujaf-21	2	7	marcel	DATE
gujaf-21	2	8	hussaini adamu	PERSON
gujaf-21	2	9	polytechnic	NORP
gujaf-21	2	10	jigawa state	GPE
gujaf-21	2	11	nigeria	GPE
gujaf-21	7	1	nigerian	NORP
gujaf-21	8	1	secondary	ORDINAL
gujaf-21	8	2	annual	DATE
gujaf-21	8	3	eight	CARDINAL
gujaf-21	8	4	nigerian stock exchange	ORG
gujaf-21	12	1	yearly	DATE
gujaf-21	17	1	1	CARDINAL
gujaf-21	19	1	our day to day	DATE
gujaf-21	21	1	gusau journal of accounting	ORG
gujaf-21	22	1	1, april, 2020	DATE
gujaf-21	22	2	2756	CARDINAL
gujaf-21	22	3	rodríguez-domínguez	ORG
gujaf-21	22	4	gallego-álvarez & garcíasánchez	ORG
gujaf-21	22	5	2009	DATE
gujaf-21	26	1	one	CARDINAL
gujaf-21	28	1	hahn & kühnen 2013	ORG
gujaf-21	38	1	2009	DATE
gujaf-21	39	1	henriques & richardson	ORG
gujaf-21	39	2	2004	DATE
gujaf-21	40	1	gujaf	PERSON
gujaf-21	40	2	gusau journal of accounting	ORG
gujaf-21	41	1	1, april, 2020	DATE
gujaf-21	41	2	2756	CARDINAL
gujaf-21	42	1	the 1970s	DATE
gujaf-21	43	1	the 1980s	DATE
gujaf-21	44	1	the late 1990s	DATE
gujaf-21	45	1	kolk	PERSON
gujaf-21	45	2	2010	DATE
gujaf-21	46	1	gri	PERSON
gujaf-21	46	2	today	DATE
gujaf-21	46	3	kpmg	ORG
gujaf-21	46	4	2011	DATE
gujaf-21	47	1	alonso-almeida	PERSON
gujaf-21	47	2	2012	DATE
gujaf-21	49	1	2011	DATE
gujaf-21	50	1	marimon et al	PERSON
gujaf-21	51	1	2012	DATE
gujaf-21	52	1	one	CARDINAL
gujaf-21	55	1	ioannou	PERSON
gujaf-21	55	2	2011	DATE
gujaf-21	59	1	gusau journal of accounting	ORG
gujaf-21	60	1	1, april, 2020	DATE
gujaf-21	60	2	2756	CARDINAL
gujaf-21	62	1	african	NORP
gujaf-21	63	1	nigerian	NORP
gujaf-21	64	1	2	CARDINAL
gujaf-21	64	2	gri	PERSON
gujaf-21	64	3	first	ORDINAL
gujaf-21	65	1	1997	DATE
gujaf-21	68	1	perrini & tencati	ORG
gujaf-21	68	2	2006	DATE
gujaf-21	73	1	daizy & das	ORG
gujaf-21	73	2	2014	DATE
gujaf-21	73	3	indian	NORP
gujaf-21	74	1	sweden	GPE
gujaf-21	74	2	hedberg & von	ORG
gujaf-21	74	3	2003	DATE
gujaf-21	74	4	csr	ORG
gujaf-21	76	1	akinwumi	PERSON
gujaf-21	76	2	dorcas, & uwalomwa	ORG
gujaf-21	76	3	2016	CARDINAL
gujaf-21	76	4	nigerian	NORP
gujaf-21	77	1	gusau journal of accounting	ORG
gujaf-21	78	1	1, april, 2020	DATE
gujaf-21	78	2	2756-665x 5	CARDINAL
gujaf-21	78	3	annual	DATE
gujaf-21	80	1	only 3%	PERCENT
gujaf-21	81	1	nigerian	NORP
gujaf-21	82	1	20.40%	PERCENT
gujaf-21	82	2	19.75%	PERCENT
gujaf-21	82	3	12.84%	PERCENT
gujaf-21	83	1	3	CARDINAL
gujaf-21	83	2	secondary	ORDINAL
gujaf-21	83	3	annual	DATE
gujaf-21	84	1	nigerian stock exchange	ORG
gujaf-21	85	1	two	CARDINAL
gujaf-21	86	1	first	ORDINAL
gujaf-21	86	2	2012	DATE
gujaf-21	87	1	second	ORDINAL
gujaf-21	87	2	annual	DATE
gujaf-21	89	1	2012	DATE
gujaf-21	89	2	2016	DATE
gujaf-21	90	1	2012	DATE
gujaf-21	90	2	the year	DATE
gujaf-21	91	1	annual	DATE
gujaf-21	91	2	eight	CARDINAL
gujaf-21	91	3	five years	DATE
gujaf-21	91	4	2012	DATE
gujaf-21	91	5	2016	DATE
gujaf-21	91	6	nigerian	NORP
gujaf-21	92	1	secondly	ORDINAL
gujaf-21	92	2	2012	DATE
gujaf-21	92	3	2016	DATE
gujaf-21	93	1	2011	DATE
gujaf-21	93	2	2012	DATE
gujaf-21	95	1	0	CARDINAL
gujaf-21	95	2	1	CARDINAL
gujaf-21	95	3	2	CARDINAL
gujaf-21	96	1	gujaf	PERSON
gujaf-21	96	2	gusau journal of accounting	ORG
gujaf-21	97	1	1, april, 2020	DATE
gujaf-21	97	2	2756	CARDINAL
gujaf-21	97	3	two	CARDINAL
gujaf-21	97	4	one	CARDINAL
gujaf-21	97	5	zero	CARDINAL
gujaf-21	97	6	annual	DATE
gujaf-21	98	1		PERSON
gujaf-21	103	1	1 1	CARDINAL
gujaf-21	103	2	csj	PERSON
gujaf-21	113	1	big-4	ORG
gujaf-21	114	1	4	CARDINAL
gujaf-21	115	1	nigeria	GPE
gujaf-21	116	1	2	CARDINAL
gujaf-21	116	2	gusau journal of accounting	ORG
gujaf-21	117	1	1, april, 2020	DATE
gujaf-21	117	2	2756	CARDINAL
gujaf-21	117	3	2012	DATE
gujaf-21	117	4	2016	DATE
gujaf-21	118	1	0.500	CARDINAL
gujaf-21	118	2	0.996	CARDINAL
gujaf-21	118	3	1.417	CARDINAL
gujaf-21	119	1	table1	ORG
gujaf-21	119	2	2012 2013	DATE
gujaf-21	119	3	2014	DATE
gujaf-21	119	4	2016	DATE
gujaf-21	119	5	0.948 1.000 1.000 1.000	MONEY
gujaf-21	120	1	0.302	CARDINAL
gujaf-21	120	2	0.321	MONEY
gujaf-21	120	3	0.500 0.500	QUANTITY
gujaf-21	120	4	0.583 0.500 max	QUANTITY
gujaf-21	120	5	1.250	CARDINAL
gujaf-21	120	6	1.250	CARDINAL
gujaf-21	120	7	1.417	CARDINAL
gujaf-21	120	8	2020	DATE
gujaf-21	121	1	0.948	CARDINAL
gujaf-21	121	2	2012	DATE
gujaf-21	121	3	1.000	CARDINAL
gujaf-21	121	4	2013, 2014	DATE
gujaf-21	121	5	2015	DATE
gujaf-21	121	6	1.031	CARDINAL
gujaf-21	121	7	2016	DATE
gujaf-21	122	1	0.996	CARDINAL
gujaf-21	123	1	1.417	CARDINAL
gujaf-21	123	2	0.500	CARDINAL
gujaf-21	124	1	0.290	CARDINAL
gujaf-21	125	1	2	CARDINAL
gujaf-21	127	1	max	PERSON
gujaf-21	127	2	40 1.188	CARDINAL
gujaf-21	127	3	0.00	CARDINAL
gujaf-21	127	4	1.50	CARDINAL
gujaf-21	127	5	40	CARDINAL
gujaf-21	127	6	1.40	CARDINAL
gujaf-21	127	7	2	CARDINAL
gujaf-21	129	1	1.188	CARDINAL
gujaf-21	129	2	0.958	CARDINAL
gujaf-21	130	1	two	CARDINAL
gujaf-21	130	2	two	CARDINAL
gujaf-21	131	1	gusau journal of accounting	ORG
gujaf-21	132	1	1, april, 2020	DATE
gujaf-21	132	2	2756	CARDINAL
gujaf-21	132	3	3	CARDINAL
gujaf-21	132	4	20	CARDINAL
gujaf-21	133	1	0.0005	CARDINAL
gujaf-21	133	2	20 1.146	CARDINAL
gujaf-21	133	3	20	CARDINAL
gujaf-21	133	4	4 29	DATE
gujaf-21	133	5	1.278	CARDINAL
gujaf-21	133	6	4 11	CARDINAL
gujaf-21	133	7	1.032	CARDINAL
gujaf-21	133	8	2020	DATE
gujaf-21	133	9	4	CARDINAL
gujaf-21	134	1	1%	PERCENT
gujaf-21	139	1	5	CARDINAL
gujaf-21	139	2	nigeria	GPE
gujaf-21	139	3	2012	DATE
gujaf-21	139	4	2016	DATE
gujaf-21	141	1	yearly	DATE
gujaf-21	144	1	gusau journal of accounting	ORG
gujaf-21	145	1	1, april, 2020	DATE
gujaf-21	145	2	2756-665x 9	CARDINAL
gujaf-21	147	1	nigeria	GPE
gujaf-21	148	1	nigeria	GPE
gujaf-21	149	1	cooper, s., & robins	ORG
gujaf-21	149	2	r.	NORP
gujaf-21	149	3	2010	DATE
gujaf-21	151	1	british	NORP
gujaf-21	151	2	30(1	CARDINAL
gujaf-21	151	3	1	CARDINAL
gujaf-21	151	4	campbell	ORG
gujaf-21	151	5	d.	NORP
gujaf-21	151	6	moore	PERSON
gujaf-21	151	7	2006	DATE
gujaf-21	153	1	19(1	CARDINAL
gujaf-21	154	1	d.	NORP
gujaf-21	154	2	gordon	ORG
gujaf-21	154	3	i. m.	PERSON
gujaf-21	154	4	2004	DATE
gujaf-21	156	1	143–165	CARDINAL
gujaf-21	157	1	w.	PERSON
gujaf-21	157	2	graafland	ORG
gujaf-21	157	3	j., & liedekerke	ORG
gujaf-21	157	4	2008	DATE
gujaf-21	158	1	csr	ORG
gujaf-21	159	1	journal of business ethics	ORG
gujaf-21	159	2	82,391–406	CARDINAL
gujaf-21	160	1	daizy	ORG
gujaf-21	160	2	niladri das.	PERSON
gujaf-21	160	3	2014	DATE
gujaf-21	161	1	india	GPE
gujaf-21	163	1	683–707	CARDINAL
gujaf-21	163	2	fernández	PERSON
gujaf-21	163	3	j. l.	PERSON
gujaf-21	163	4	luna sotorrío	PERSON
gujaf-21	163	5	l., & baraibar díez	ORG
gujaf-21	163	6	2011	DATE
gujaf-21	165	1	18	CARDINAL
gujaf-21	165	2	91–101	CARDINAL
gujaf-21	166	1	akinwumi	PERSON
gujaf-21	166	2	t.,	GPE
gujaf-21	166	3	dorcas, a., & uwalomwa	ORG
gujaf-21	166	4	2016	CARDINAL
gujaf-21	167	1	nigerian	NORP
gujaf-21	168	1	3rd	ORDINAL
gujaf-21	168	2	african	NORP
gujaf-21	168	3	3	CARDINAL
gujaf-21	168	4	383–386	CARDINAL
gujaf-21	170	1	2002	DATE
gujaf-21	171	1	19	CARDINAL
gujaf-21	172	1	2006	DATE
gujaf-21	173	1	g3 online	ORG
gujaf-21	173	2	boston usa:	ORG
gujaf-21	175	1	2018	DATE
gujaf-21	175	2	n & sidorova	ORG
gujaf-21	175	3	i.	PERSON
gujaf-21	175	4	2012	DATE
gujaf-21	176	1	annual	DATE
gujaf-21	176	2	estonian	NORP
gujaf-21	176	3	the years 2007-2010	DATE
gujaf-21	176	4	tallinn stock exchange	ORG
gujaf-21	176	5	october 2011	DATE
gujaf-21	177	1	procedia gujaf	PERSON
gujaf-21	177	2	gusau journal of accounting	ORG
gujaf-21	178	1	1, april, 2020	DATE
gujaf-21	178	2	2756	CARDINAL
gujaf-21	178	3	2	CARDINAL
gujaf-21	178	4	26	CARDINAL
gujaf-21	179	1	hahn	PERSON
gujaf-21	179	2	michael	PERSON
gujaf-21	180	1	2013	DATE
gujaf-21	183	1	59	CARDINAL
gujaf-21	183	2	5	CARDINAL
gujaf-21	185	1	hedberg	PERSON
gujaf-21	185	2	c. j.	PERSON
gujaf-21	185	3	von malmborg	PERSON
gujaf-21	185	4	2003	DATE
gujaf-21	186	1	swedish	NORP
gujaf-21	187	1	10(3	CARDINAL
gujaf-21	187	2	153–164	CARDINAL
gujaf-21	188	1	m. a.	PERSON
gujaf-21	188	2	2014	DATE
gujaf-21	190	1	2(june	DATE
gujaf-21	190	2	isaksson	GPE
gujaf-21	190	3	r., &	ORG
gujaf-21	190	4	2009	DATE
gujaf-21	192	1	the tqm journal	ORG
gujaf-21	192	2	21(2	CARDINAL
gujaf-21	192	3	168–181	CARDINAL
gujaf-21	192	4	alonso-almeida	PERSON
gujaf-21	192	5	m. m.	PERSON
gujaf-21	192	6	rodrigez	PERSON
gujaf-21	192	7	m. p.,	PERSON
gujaf-21	192	8	k. a. c.	PERSON
gujaf-21	192	9	2012	DATE
gujaf-21	195	1	j.m.	GPE
gujaf-21	195	2	rodríguez-domínguez	GPE
gujaf-21	195	3	gallego-álvarez	PERSON
gujaf-21	195	4	i.	PERSON
gujaf-21	195	5	garcíasánchez	PERSON
gujaf-21	195	6	i.m.	PERSON
gujaf-21	196	1	2009),“factors	CARDINAL
gujaf-21	197	1	47	CARDINAL
gujaf-21	198	1	perrini, f., & tencati	ORG
gujaf-21	198	2	a.	PERSON
gujaf-21	198	3	2006	DATE
gujaf-21	200	1	15(september 2005	DATE
gujaf-21	200	2	296–308	CARDINAL
gujaf-21	201	1	reverte	GPE
gujaf-21	201	2	2009	DATE
gujaf-21	202	1	spanish	NORP
gujaf-21	203	1	journal of business ethics	ORG
gujaf-21	203	2	351–366	DATE
gujaf-21	204	1	tsalavoutas	ORG
gujaf-21	204	2	i., evans, l., & smith	ORG
gujaf-21	204	3	m. (	PERSON
gujaf-21	204	4	2010	DATE
gujaf-21	205	1	two	CARDINAL
gujaf-21	206	1	11(3	CARDINAL
gujaf-21	206	2	213–228	CARDINAL
gujaf-21	207	1	j. (	PERSON
gujaf-21	207	2	2005	DATE
gujaf-21	208	1	new zealand	GPE
gujaf-21	209	1	245	CARDINAL
gujaf-21	209	2	262	CARDINAL
gujaf-21	210	1	https://doi.org/http://dx.doi.org/10.1016/s0897-3660(05)18012-x	ORG