id	sid	eid	entity	type
gujaf-274	1	1	gusau journal of accounting	ORG
gujaf-274	2	1	5	CARDINAL
gujaf-274	2	2	1, april	DATE
gujaf-274	2	3	2024	CARDINAL
gujaf-274	2	4	2756-665x	CARDINAL
gujaf-274	2	5	social sciences	ORG
gujaf-274	2	6	federal university gusau	ORG
gujaf-274	2	7	zamfara state	GPE
gujaf-274	2	8	gusau journal of accounting	ORG
gujaf-274	2	9	5	CARDINAL
gujaf-274	2	10	1, april	DATE
gujaf-274	2	11	2024	CARDINAL
gujaf-274	2	12	5	CARDINAL
gujaf-274	2	13	1 april	DATE
gujaf-274	2	14	2024	CARDINAL
gujaf-274	2	15	2756-665x	CARDINAL
gujaf-274	2	16	social sciences	ORG
gujaf-274	2	17	federal university gusau	ORG
gujaf-274	2	18	zamfara state	GPE
gujaf-274	3	1	ahmadu bello university press limited	ORG
gujaf-274	3	2	zaria	PERSON
gujaf-274	3	3	kaduna state	GPE
gujaf-274	3	4	nigeria	GPE
gujaf-274	4	1	08065949711	CARDINAL
gujaf-274	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-274	5	2	5	CARDINAL
gujaf-274	5	3	1, april	DATE
gujaf-274	5	4	2024	CARDINAL
gujaf-274	6	1	shehu usman hassan department	PERSON
gujaf-274	7	1	muhammad mustapha	PERSON
gujaf-274	7	2	ahmadu bello university	ORG
gujaf-274	7	3	zaria	PERSON
gujaf-274	7	4	kaduna state	GPE
gujaf-274	8	1	umar farouk	PERSON
gujaf-274	8	2	federal university gusau	ORG
gujaf-274	8	3	zamfara state	GPE
gujaf-274	9	1	modu kumshe department of accounting	ORG
gujaf-274	9	2	university of maiduguri	ORG
gujaf-274	9	3	borno	GPE
gujaf-274	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-274	10	2	paul university	ORG
gujaf-274	11	1	prof kabir tahir hamid	PERSON
gujaf-274	11	2	bayero university	ORG
gujaf-274	11	3	kano	ORG
gujaf-274	12	1	prof	PERSON
gujaf-274	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-274	13	2	university of jos	ORG
gujaf-274	14	1	clifford ofurum department of accounting	ORG
gujaf-274	14	2	university of portharcourt	ORG
gujaf-274	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-274	16	2	ahmadu bello university	ORG
gujaf-274	16	3	zaria	PERSON
gujaf-274	17	1	prof	PERSON
gujaf-274	18	1	yusuf	PERSON
gujaf-274	19	1	b. rahman	PERSON
gujaf-274	19	2	lagos state university	ORG
gujaf-274	20	1	gusau journal of accounting	ORG
gujaf-274	20	2	5	CARDINAL
gujaf-274	20	3	1, april	DATE
gujaf-274	20	4	2024	CARDINAL
gujaf-274	21	1	suleiman a. s. aruwa	PERSON
gujaf-274	21	2	nasarawa state university	ORG
gujaf-274	21	3	keffi	GPE
gujaf-274	23	1	muhammad junaidu	PERSON
gujaf-274	23	2	kurawa department of accounting	ORG
gujaf-274	23	3	university kano	ORG
gujaf-274	25	1	muhammad habibu sabari department	PERSON
gujaf-274	25	2	ahmadu bello university	ORG
gujaf-274	25	3	zaria	PERSON
gujaf-274	25	4	prof	PERSON
gujaf-274	26	1	okpanachi joshua department of accounting	ORG
gujaf-274	26	2	nigerian defence academy	ORG
gujaf-274	26	3	kaduna	GPE
gujaf-274	27	1	hassan ibrahim department	PERSON
gujaf-274	27	2	ibb university	ORG
gujaf-274	27	3	niger state	GPE
gujaf-274	28	1	prof	PERSON
gujaf-274	29	1	mary okwo department of accounting	ORG
gujaf-274	29	2	enugu state university of science and technology	ORG
gujaf-274	31	1	aminu isah department of accounting	ORG
gujaf-274	31	2	bayero university	ORG
gujaf-274	31	3	kano	ORG
gujaf-274	32	1	prof	PERSON
gujaf-274	33	1	ahmadu bello department of accounting	ORG
gujaf-274	33	2	ahmadu bello university	ORG
gujaf-274	33	3	zaria	PERSON
gujaf-274	34	1	prof	PERSON
gujaf-274	35	1	musa yelwa abubakar department	PERSON
gujaf-274	35	2	usmanu danfodiyo university	ORG
gujaf-274	35	3	sokoto state	ORG
gujaf-274	36	1	prof	ORG
gujaf-274	37	1	salisu abubakar department of accounting	ORG
gujaf-274	37	2	ahmadu bello university	ORG
gujaf-274	37	3	zaria	PERSON
gujaf-274	37	4	kaduna state	GPE
gujaf-274	38	1	prof	PERSON
gujaf-274	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-274	39	2	dutse	GPE
gujaf-274	39	3	jigawa state	GPE
gujaf-274	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-274	41	2	bayero university	ORG
gujaf-274	42	1	gusau journal of accounting	ORG
gujaf-274	42	2	5	CARDINAL
gujaf-274	42	3	1, april	DATE
gujaf-274	42	4	2024	CARDINAL
gujaf-274	42	5	fatima	PERSON
gujaf-274	42	6	university of maiduguri	ORG
gujaf-274	42	7	borno	GPE
gujaf-274	43	1	dr.	PERSON
gujaf-274	43	2	nasiru a. ka’oje	PERSON
gujaf-274	43	3	usmanu danfodiyo university	ORG
gujaf-274	43	4	sokoto	PERSON
gujaf-274	44	1	aminu abdullahi department of accounting	ORG
gujaf-274	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-274	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-274	45	2	nigerian defence academy	ORG
gujaf-274	45	3	kaduna state	GPE
gujaf-274	46	1	dr.	PERSON
gujaf-274	46	2	saidu adamu department of accounting	ORG
gujaf-274	47	1	dr.	PERSON
gujaf-274	47	2	nasiru yunusa department	PERSON
gujaf-274	47	3	ahmadu bello university	ORG
gujaf-274	47	4	zaria	PERSON
gujaf-274	48	1	aisha	PERSON
gujaf-274	48	2	muhammad department	PERSON
gujaf-274	48	3	ahmadu bello university	ORG
gujaf-274	48	4	zaria	PERSON
gujaf-274	49	1	lawal muhammad	PERSON
gujaf-274	49	2	ahmadu bello university	ORG
gujaf-274	49	3	zaria	PERSON
gujaf-274	50	1	farouk	PERSON
gujaf-274	50	2	american university of nigeria	ORG
gujaf-274	50	3	yola	ORG
gujaf-274	51	1	bashir umar farouk	PERSON
gujaf-274	51	2	federal university gusau	ORG
gujaf-274	51	3	zamfara state	GPE
gujaf-274	52	1	dr emmanuel omokhuale department	PERSON
gujaf-274	52	2	federal university gusau	ORG
gujaf-274	53	1	state gusau journal of accounting	ORG
gujaf-274	53	2	5	CARDINAL
gujaf-274	53	3	1, april	DATE
gujaf-274	53	4	2024	CARDINAL
gujaf-274	53	5	vi advisory board	ORG
gujaf-274	54	1	kabiru isah	PERSON
gujaf-274	54	2	bayero university kano	ORG
gujaf-274	55	1	bashir	PERSON
gujaf-274	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-274	55	3	sokoto state	ORG
gujaf-274	57	1	muhammad tanko	PERSON
gujaf-274	57	2	kaduna state university	ORG
gujaf-274	57	3	kaduna	GPE
gujaf-274	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-274	58	2	sokoto state	ORG
gujaf-274	60	1	aliyu sulaiman kantudu	PERSON
gujaf-274	60	2	university kano	ORG
gujaf-274	61	1	yazid kabir ibrahim	PERSON
gujaf-274	61	2	federal university gusau	ORG
gujaf-274	61	3	zamfara state	GPE
gujaf-274	62	1	gusau journal of accounting	ORG
gujaf-274	62	2	5	CARDINAL
gujaf-274	62	3	1, april	DATE
gujaf-274	62	4	2024	CARDINAL
gujaf-274	62	5	gusau journal of accounting	ORG
gujaf-274	63	1	two	CARDINAL
gujaf-274	63	2	april and october annually	DATE
gujaf-274	64	1	the department of accounting	ORG
gujaf-274	64	2	social sciences	ORG
gujaf-274	64	3	federal university gusau	ORG
gujaf-274	64	4	zamfara state	GPE
gujaf-274	64	5	nigeria	GPE
gujaf-274	64	6	islamic finance	ORG
gujaf-274	64	7	islamic	NORP
gujaf-274	65	1	english	LANGUAGE
gujaf-274	66	1	more than 15	CARDINAL
gujaf-274	66	2	a4	ORG
gujaf-274	66	3	1.5	CARDINAL
gujaf-274	66	4	12	CARDINAL
gujaf-274	67	1	25 percent	PERCENT
gujaf-274	68	1	5000	CARDINAL
gujaf-274	68	2	more than 250	CARDINAL
gujaf-274	68	3	four	CARDINAL
gujaf-274	69	1	apa 7th	PRODUCT
gujaf-274	70	1	5	CARDINAL
gujaf-274	70	2	1, april	DATE
gujaf-274	70	3	2024	CARDINAL
gujaf-274	74	1	fcmb	PERSON
gujaf-274	74	2	7278465011	DATE
gujaf-274	74	3	gusau journal of accounting	ORG
gujaf-274	74	4	federal university gusau	ORG
gujaf-274	74	5	zamfara state	GPE
gujaf-274	76	1	+2348069393824	DATE
gujaf-274	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-274	76	3	5	CARDINAL
gujaf-274	76	4	1, april	DATE
gujaf-274	76	5	2024	DATE
gujaf-274	76	6	nigeria sirajo	GPE
gujaf-274	76	7	saad	PERSON
gujaf-274	76	8	shehu usman hassan phd	PERSON
gujaf-274	76	9	saidu adamu phd board	PERSON
gujaf-274	76	10	nigerian	NORP
gujaf-274	77	1	aliyu abubakar	PERSON
gujaf-274	77	2	yunusa nasiru phd	PERSON
gujaf-274	77	3	umar abubakar	PERSON
gujaf-274	77	4	nigeria	GPE
gujaf-274	77	5	shehu usman	ORG
gujaf-274	77	6	danson andrew	PERSON
gujaf-274	77	7	abdullahi bala ado phd	PERSON
gujaf-274	77	8	nigeria	GPE
gujaf-274	77	9	nkiru philomena	ORG
gujaf-274	77	10	esther	PERSON
gujaf-274	77	11	daniel gbadebo	PERSON
gujaf-274	77	12	nigeria	GPE
gujaf-274	77	13	bashir abdulrauf mohammed	PERSON
gujaf-274	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-274	78	1	salisu	ORG
gujaf-274	78	2	ibrahim yusuf phd	PERSON
gujaf-274	78	3	suleiman salami phd	PERSON
gujaf-274	78	4	ridwan ayagi phd	PERSON
gujaf-274	78	5	aca	ORG
gujaf-274	78	6	rashida lawal	PERSON
gujaf-274	78	7	phd	PERSON
gujaf-274	78	8	nigeria	GPE
gujaf-274	78	9	catherine omoleye	PERSON
gujaf-274	78	10	ezekiel phd csr	PERSON
gujaf-274	78	11	nigeria	GPE
gujaf-274	78	12	pls	NORP
gujaf-274	78	13	tajudeen alaburo	PERSON
gujaf-274	78	14	rofiat bolanle	GPE
gujaf-274	78	15	abdussalam	GPE
gujaf-274	78	16	abdulrahman abubakar	PERSON
gujaf-274	78	17	tajudeen	PERSON
gujaf-274	78	18	akeem olamilekan babatunde	PERSON
gujaf-274	78	19	nigeria	GPE
gujaf-274	78	20	adamu kanoma	PERSON
gujaf-274	78	21	nurudeen usman miko	PERSON
gujaf-274	78	22	augustine ayuba	ORG
gujaf-274	78	23	idris mohammed	PERSON
gujaf-274	78	24	mark g	PERSON
gujaf-274	78	25	tagwai gusau journal of accounting	ORG
gujaf-274	78	26	5	CARDINAL
gujaf-274	78	27	1, april	DATE
gujaf-274	78	28	2024	CARDINAL
gujaf-274	78	29	nigeria odogu	GPE
gujaf-274	78	30	terry keme zuode	PERSON
gujaf-274	78	31	phd	PERSON
gujaf-274	78	32	koroye	PERSON
gujaf-274	78	33	amapamo stephen board	ORG
gujaf-274	78	34	nigeria	GPE
gujaf-274	78	35	rashida lawal phd	PERSON
gujaf-274	79	1	kabir hamid tahir	PERSON
gujaf-274	79	2	nigeria	GPE
gujaf-274	79	3	adamu lawal bello	ORG
gujaf-274	80	1	j. okpanachi	PERSON
gujaf-274	81	1	t. nyor	PERSON
gujaf-274	81	2	lateef olumude mustapha	PERSON
gujaf-274	81	3	ph.d	ORG
gujaf-274	81	4	nigerian	NORP
gujaf-274	82	1	tajudeen alaburo	ORG
gujaf-274	82	2	abdulsalam	PERSON
gujaf-274	82	3	daniel gbadebo	PERSON
gujaf-274	82	4	nigeria	GPE
gujaf-274	82	5	idris mohammed	PERSON
gujaf-274	82	6	bejamin k	PERSON
gujaf-274	82	7	gugong phd	PERSON
gujaf-274	82	8	rofiat adedokun	PERSON
gujaf-274	82	9	abdulrahman	PERSON
gujaf-274	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-274	82	11	5	CARDINAL
gujaf-274	82	12	1, april,	DATE
gujaf-274	82	13	2024 19	DATE
gujaf-274	82	14	nigeria	GPE
gujaf-274	82	15	aliyu abubakar department of accounting	ORG
gujaf-274	82	16	abu business school ahmadu bello university	ORG
gujaf-274	82	17	zaria. +2348066031147	PERSON
gujaf-274	82	18	phd department of accounting	ORG
gujaf-274	82	19	abu business school ahmadu bello university	ORG
gujaf-274	82	20	zaria	PERSON
gujaf-274	82	21	umar abubakar	PERSON
gujaf-274	82	22	abu business school ahmadu bello university	ORG
gujaf-274	82	23	zaria	PERSON
gujaf-274	83	1	nigerian	NORP
gujaf-274	85	1	csr	ORG
gujaf-274	86	1	twelve	CARDINAL
gujaf-274	86	2	12	CARDINAL
gujaf-274	86	3	five	CARDINAL
gujaf-274	86	4	5	CARDINAL
gujaf-274	86	5	annual	DATE
gujaf-274	86	6	annual	DATE
gujaf-274	88	1	csr	ORG
gujaf-274	88	2	csr	ORG
gujaf-274	94	1	csr	ORG
gujaf-274	94	2	mailto:aaolatunji2107@gmail.com	ORG
gujaf-274	94	3	gusau journal of accounting	ORG
gujaf-274	94	4	5	CARDINAL
gujaf-274	94	5	1, april	DATE
gujaf-274	94	6	2024 20 1	DATE
gujaf-274	95	1	today	DATE
gujaf-274	96	1	aristananda & risman	ORG
gujaf-274	96	2	2022	CARDINAL
gujaf-274	99	1	csr	ORG
gujaf-274	99	2	1950s	DATE
gujaf-274	99	3	carroll	ORG
gujaf-274	99	4	2016	DATE
gujaf-274	99	5	orazalin	GPE
gujaf-274	99	6	2020	DATE
gujaf-274	99	7	martín & herrero	ORG
gujaf-274	99	8	2019	DATE
gujaf-274	100	1	first	ORDINAL
gujaf-274	100	2	csr	ORG
gujaf-274	100	3	bowen	PERSON
gujaf-274	100	4	1953	DATE
gujaf-274	100	5	2021	DATE
gujaf-274	101	1	csr	ORG
gujaf-274	101	2	dyczkowska et al.	ORG
gujaf-274	101	3	2016	DATE
gujaf-274	103	1	tan et al.	PERSON
gujaf-274	103	2	2016	DATE
gujaf-274	105	1	nigeria	GPE
gujaf-274	106	1	nigeria	GPE
gujaf-274	106	2	seventh	ORDINAL
gujaf-274	106	3	10th	ORDINAL
gujaf-274	106	4	2018	DATE
gujaf-274	106	5	world bank	ORG
gujaf-274	106	6	2020	DATE
gujaf-274	109	1	gusau journal of accounting	ORG
gujaf-274	109	2	5	CARDINAL
gujaf-274	109	3	1, april,	DATE
gujaf-274	109	4	2024 21	DATE
gujaf-274	110	1	2016	DATE
gujaf-274	111	1	csr	ORG
gujaf-274	111	2	galant & cadez	ORG
gujaf-274	111	3	2017	DATE
gujaf-274	111	4	2017	CARDINAL
gujaf-274	111	5	& lama	DATE
gujaf-274	111	6	2018	DATE
gujaf-274	112	1	2018	DATE
gujaf-274	113	1	csr	ORG
gujaf-274	113	2	nigeria	GPE
gujaf-274	113	3	al.	GPE
gujaf-274	113	4	2006	DATE
gujaf-274	114	1	idimuda& osayande	ORG
gujaf-274	114	2	2016	DATE
gujaf-274	115	1	csr	ORG
gujaf-274	116	1	2014	DATE
gujaf-274	117	1	csr	ORG
gujaf-274	117	2	2014	DATE
gujaf-274	118	1	csr	ORG
gujaf-274	120	1	2011	DATE
gujaf-274	122	1	csr	ORG
gujaf-274	122	2	2011	DATE
gujaf-274	123	1	csr	ORG
gujaf-274	123	2	gusau journal of accounting	ORG
gujaf-274	123	3	5	CARDINAL
gujaf-274	123	4	1, april	DATE
gujaf-274	123	5	2024 22	DATE
gujaf-274	124	1	1991	DATE
gujaf-274	124	2	freeman	ORG
gujaf-274	124	3	1994	DATE
gujaf-274	124	4	2005	DATE
gujaf-274	125	1	mahmood &orazalin	ORG
gujaf-274	125	2	2017	DATE
gujaf-274	126	1	csr	ORG
gujaf-274	126	2	puchetamartínez &gallegoálvarez	ORG
gujaf-274	126	3	2019	DATE
gujaf-274	126	4	garcía martín & herrero	ORG
gujaf-274	126	5	2019	DATE
gujaf-274	127	1	haniffa	PERSON
gujaf-274	127	2	cooke	PERSON
gujaf-274	127	3	2005	DATE
gujaf-274	127	4	csr	ORG
gujaf-274	127	5	liao et al.	PERSON
gujaf-274	127	6	2018	DATE
gujaf-274	128	1	adams et al.	PERSON
gujaf-274	128	2	2005	DATE
gujaf-274	128	3	csr	ORG
gujaf-274	128	4	laksmana	PERSON
gujaf-274	128	5	2008	DATE
gujaf-274	128	6	adams et al.	PERSON
gujaf-274	128	7	2005	DATE
gujaf-274	129	1	csr	ORG
gujaf-274	129	2	jo &harjoto	ORG
gujaf-274	129	3	2011	DATE
gujaf-274	130	1	abubakar	PERSON
gujaf-274	130	2	2016	DATE
gujaf-274	130	3	csr	ORG
gujaf-274	132	1	csr	ORG
gujaf-274	132	2	2010	DATE
gujaf-274	133	1	zhang et al.	PERSON
gujaf-274	133	2	2013	DATE
gujaf-274	134	1	webb	ORG
gujaf-274	134	2	5	CARDINAL
gujaf-274	134	3	1, april	DATE
gujaf-274	134	4	2024 23	DATE
gujaf-274	134	5	csr	ORG
gujaf-274	134	6	aguilera	ORG
gujaf-274	134	7	jackson	PERSON
gujaf-274	134	8	2008).furthermore	CARDINAL
gujaf-274	135	1	csr	ORG
gujaf-274	135	2	ceres	ORG
gujaf-274	135	3	2019	DATE
gujaf-274	138	1	hillman	ORG
gujaf-274	138	2	dalziel	GPE
gujaf-274	138	3	2003	DATE
gujaf-274	141	1	hussain et al.	PERSON
gujaf-274	141	2	2018	DATE
gujaf-274	141	3	nave & ferreira	ORG
gujaf-274	141	4	2019	DATE
gujaf-274	142	1	biswas et al.	ORG
gujaf-274	142	2	2018	DATE
gujaf-274	143	1	csr	ORG
gujaf-274	143	2	2018	DATE
gujaf-274	144	1	jimba	PERSON
gujaf-274	144	2	2019	DATE
gujaf-274	145	1	2019	DATE
gujaf-274	145	2	rao	PERSON
gujaf-274	145	3	2106	DATE
gujaf-274	145	4	csr	ORG
gujaf-274	146	1	2017	DATE
gujaf-274	147	1	chang, & jung	ORG
gujaf-274	147	2	2019	DATE
gujaf-274	147	3	sanan, 2018	ORG
gujaf-274	147	4	yaseen et al.	PERSON
gujaf-274	147	5	2019	DATE
gujaf-274	147	6	zhuang et al.	PERSON
gujaf-274	147	7	2018	DATE
gujaf-274	148	1	nigeria	GPE
gujaf-274	148	2	abubakar	GPE
gujaf-274	148	3	2016	DATE
gujaf-274	148	4	awodiran & jimba	ORG
gujaf-274	148	5	2019	DATE
gujaf-274	149	1	gusau journal of accounting	ORG
gujaf-274	149	2	5	CARDINAL
gujaf-274	149	3	1, april	DATE
gujaf-274	149	4	2024 24	DATE
gujaf-274	149	5	csr	ORG
gujaf-274	150	1	csr	ORG
gujaf-274	151	1	nigerian	NORP
gujaf-274	152	1	nigeria	GPE
gujaf-274	153	1	nigeria	GPE
gujaf-274	154	1	nigeria	GPE
gujaf-274	155	1	nigeria	GPE
gujaf-274	155	2	nigeria	GPE
gujaf-274	155	3	nigeria	GPE
gujaf-274	156	1	nigeria	GPE
gujaf-274	157	1	h05: board	ORG
gujaf-274	157	2	nigeria	GPE
gujaf-274	158	1	h06: board	ORG
gujaf-274	158	2	nigeria	GPE
gujaf-274	159	1	two	CARDINAL
gujaf-274	159	2	three	CARDINAL
gujaf-274	159	3	four	CARDINAL
gujaf-274	159	4	section five	LAW
gujaf-274	160	1	2	CARDINAL
gujaf-274	160	2	jimba	PERSON
gujaf-274	160	3	2019	DATE
gujaf-274	160	4	csr	ORG
gujaf-274	162	1	13	CARDINAL
gujaf-274	163	1	yearly	DATE
gujaf-274	163	2	2008	DATE
gujaf-274	163	3	2017	CARDINAL
gujaf-274	164	1	the gusau journal of accounting	ORG
gujaf-274	164	2	5	CARDINAL
gujaf-274	164	3	1, april,	DATE
gujaf-274	164	4	2024 25	DATE
gujaf-274	164	5	csr	ORG
gujaf-274	164	6	riyadh et al.	GPE
gujaf-274	164	7	2019	DATE
gujaf-274	166	1	250	CARDINAL
gujaf-274	166	2	each of the years 2016, 2017	DATE
gujaf-274	166	3	2018	DATE
gujaf-274	167	1	csr	ORG
gujaf-274	169	1	rao	PERSON
gujaf-274	169	2	2016	CARDINAL
gujaf-274	169	3	csr	ORG
gujaf-274	169	4	australia	GPE
gujaf-274	169	5	150	CARDINAL
gujaf-274	170	1	three-year	DATE
gujaf-274	170	2	2009 to 2011	DATE
gujaf-274	171	1	35	CARDINAL
gujaf-274	172	1	three-year	DATE
gujaf-274	172	2	115	CARDINAL
gujaf-274	172	3	345	CARDINAL
gujaf-274	174	1	csr	ORG
gujaf-274	175	1	csr	ORG
gujaf-274	175	2	three-year	DATE
gujaf-274	176	1	muttakin	PERSON
gujaf-274	176	2	2016	CARDINAL
gujaf-274	176	3	the years 2005 to	DATE
gujaf-274	176	4	2009	DATE
gujaf-274	177	1	116	CARDINAL
gujaf-274	178	1	annual	DATE
gujaf-274	179	1	csr	ORG
gujaf-274	179	2	csr	ORG
gujaf-274	179	3	csr	ORG
gujaf-274	180	1	2016	CARDINAL
gujaf-274	181	1	jordanian	NORP
gujaf-274	181	2	10-year	DATE
gujaf-274	181	3	147	CARDINAL
gujaf-274	181	4	2004-2013	DATE
gujaf-274	182	1	technique gusau journal of accounting	ORG
gujaf-274	182	2	5	CARDINAL
gujaf-274	182	3	1, april	DATE
gujaf-274	182	4	2024 26	DATE
gujaf-274	186	1	2014	DATE
gujaf-274	186	2	csr	ORG
gujaf-274	187	1	100	CARDINAL
gujaf-274	187	2	the financial year 2011	DATE
gujaf-274	188	1	csr	ORG
gujaf-274	191	1	2016	CARDINAL
gujaf-274	192	1	169	CARDINAL
gujaf-274	192	2	spanish	NORP
gujaf-274	192	3	118	CARDINAL
gujaf-274	192	4	the madrid stock exchange	ORG
gujaf-274	193	1	20	CARDINAL
gujaf-274	194	1	thomson reuters	ORG
gujaf-274	195	1	98	CARDINAL
gujaf-274	195	2	spanish	NORP
gujaf-274	195	3	2004 to 2010	DATE
gujaf-274	195	4	686	CARDINAL
gujaf-274	196	1	csr	ORG
gujaf-274	197	1	2017	CARDINAL
gujaf-274	197	2	csr	ORG
gujaf-274	197	3	the istanbul stock exchange	ORG
gujaf-274	198	1	341	CARDINAL
gujaf-274	198	2	1023	CARDINAL
gujaf-274	199	1	annual	DATE
gujaf-274	200	1	csr	ORG
gujaf-274	203	1	csr	ORG
gujaf-274	203	2	malaysian	NORP
gujaf-274	203	3	ahmad et al.	PERSON
gujaf-274	203	4	2017	CARDINAL
gujaf-274	204	1	51	CARDINAL
gujaf-274	204	2	csr	ORG
gujaf-274	205	1	5	CARDINAL
gujaf-274	205	2	1, april,	DATE
gujaf-274	205	3	2024 27	DATE
gujaf-274	206	1	csr	ORG
gujaf-274	209	1	kurawa	PERSON
gujaf-274	209	2	abdulrahman	PERSON
gujaf-274	209	3	2014	DATE
gujaf-274	209	4	csr	ORG
gujaf-274	209	5	annual	DATE
gujaf-274	209	6	5	CARDINAL
gujaf-274	209	7	nigeria	GPE
gujaf-274	209	8	2002 to 2011	DATE
gujaf-274	211	1	csr	ORG
gujaf-274	211	2	nigerian	NORP
gujaf-274	213	1	zhuang et al	PERSON
gujaf-274	214	1	2018	DATE
gujaf-274	214	2	839	CARDINAL
gujaf-274	214	3	chinese	NORP
gujaf-274	214	4	2008	DATE
gujaf-274	214	5	2016	DATE
gujaf-274	217	1	2015	DATE
gujaf-274	217	2	1489	CARDINAL
gujaf-274	217	3	u.s.	GPE
gujaf-274	217	4	1999 to 2011	DATE
gujaf-274	218	1	2015	CARDINAL
gujaf-274	218	2	csr	ORG
gujaf-274	218	3	192	CARDINAL
gujaf-274	218	4	canadian	NORP
gujaf-274	218	5	a fiveyear period	DATE
gujaf-274	219	1	csr	ORG
gujaf-274	220	1	csr	ORG
gujaf-274	221	1	2002	DATE
gujaf-274	221	2	csr	ORG
gujaf-274	222	1	ghazali	PERSON
gujaf-274	222	2	2007	DATE
gujaf-274	222	3	2008	DATE
gujaf-274	222	4	csr	ORG
gujaf-274	223	1	gusau journal of accounting	ORG
gujaf-274	223	2	5	CARDINAL
gujaf-274	223	3	1, april,	DATE
gujaf-274	223	4	2024 28	DATE
gujaf-274	224	1	2011	DATE
gujaf-274	225	1	csr	ORG
gujaf-274	225	2	jensen	PERSON
gujaf-274	225	3	1976	DATE
gujaf-274	225	4	one	CARDINAL
gujaf-274	228	1	jensen	PERSON
gujaf-274	228	2	1983	DATE
gujaf-274	229	1	csr	ORG
gujaf-274	229	2	hillman & dalziel	ORG
gujaf-274	229	3	2003	DATE
gujaf-274	231	1	one	CARDINAL
gujaf-274	231	2	bachtiar	PERSON
gujaf-274	231	3	2010	DATE
gujaf-274	232	1	csr	ORG
gujaf-274	232	2	2015	DATE
gujaf-274	232	3	chang	PERSON
gujaf-274	232	4	2010	DATE
gujaf-274	233	1	riyaldh et al	PERSON
gujaf-274	234	1	2019	DATE
gujaf-274	234	2	250	CARDINAL
gujaf-274	234	3	each of the years 2016, 2017	DATE
gujaf-274	234	4	2018	DATE
gujaf-274	235	1	gusau journal of accounting	ORG
gujaf-274	235	2	5	CARDINAL
gujaf-274	235	3	1, april,	DATE
gujaf-274	235	4	2024 29	DATE
gujaf-274	235	5	csr	ORG
gujaf-274	235	6	zahra & stanton	ORG
gujaf-274	235	7	1988	DATE
gujaf-274	235	8	chen &roberts	ORG
gujaf-274	235	9	2010	DATE
gujaf-274	235	10	webb	ORG
gujaf-274	235	11	2004	DATE
gujaf-274	237	1	harjoto et al.	PERSON
gujaf-274	237	2	2015	DATE
gujaf-274	238	1	rao	ORG
gujaf-274	238	2	2016	CARDINAL
gujaf-274	238	3	csr	ORG
gujaf-274	238	4	australia	GPE
gujaf-274	238	5	150	CARDINAL
gujaf-274	239	1	three-year	DATE
gujaf-274	239	2	2009 to 2011	DATE
gujaf-274	240	1	csr	ORG
gujaf-274	240	2	rahman, & post	ORG
gujaf-274	240	3	2010	DATE
gujaf-274	241	1	csr	ORG
gujaf-274	241	2	gul et al.	PERSON
gujaf-274	241	3	2011	DATE
gujaf-274	242	1	csr	ORG
gujaf-274	242	2	ibrahim & angelidis	ORG
gujaf-274	242	3	1995	DATE
gujaf-274	244	1	2016	CARDINAL
gujaf-274	244	2	jordanian	NORP
gujaf-274	244	3	10-year	DATE
gujaf-274	244	4	147	CARDINAL
gujaf-274	244	5	2004-2013	DATE
gujaf-274	245	1	csr	ORG
gujaf-274	245	2	jensen	PERSON
gujaf-274	245	3	2001	DATE
gujaf-274	245	4	trevino & nelson	ORG
gujaf-274	245	5	2011	DATE
gujaf-274	246	1	2014	DATE
gujaf-274	246	2	100	CARDINAL
gujaf-274	246	3	the financial year 2011	DATE
gujaf-274	248	1	5	CARDINAL
gujaf-274	248	2	1, april	DATE
gujaf-274	248	3	2024 30	DATE
gujaf-274	248	4	csr	ORG
gujaf-274	248	5	2010	DATE
gujaf-274	249	1	csr	ORG
gujaf-274	249	2	ceres	ORG
gujaf-274	249	3	2019	DATE
gujaf-274	249	4	minguel	PERSON
gujaf-274	249	5	2017	DATE
gujaf-274	250	1	zhuang et al	PERSON
gujaf-274	250	2	2018	DATE
gujaf-274	252	1	2015	CARDINAL
gujaf-274	252	2	csr	ORG
gujaf-274	252	3	chinese	NORP
gujaf-274	254	1	dalton et al.	PERSON
gujaf-274	254	2	2003	DATE
gujaf-274	255	1	csr	ORG
gujaf-274	255	2	barnea	ORG
gujaf-274	255	3	rubin	GPE
gujaf-274	255	4	2010	DATE
gujaf-274	256	1	2002	DATE
gujaf-274	256	2	csr	ORG
gujaf-274	256	3	3	CARDINAL
gujaf-274	256	4	csr	ORG
gujaf-274	257	1	twelve	CARDINAL
gujaf-274	257	2	12	CARDINAL
gujaf-274	257	3	the nigerian stock exchange	ORG
gujaf-274	257	4	31st december	DATE
gujaf-274	257	5	2023	CARDINAL
gujaf-274	258	1	five	CARDINAL
gujaf-274	258	2	5	CARDINAL
gujaf-274	258	3	annual	DATE
gujaf-274	258	4	the period of 2007	DATE
gujaf-274	258	5	2022	CARDINAL
gujaf-274	259	1	five	CARDINAL
gujaf-274	260	1	csr	ORG
gujaf-274	261	1	yearly	DATE
gujaf-274	261	2	nigerian	NORP
gujaf-274	263	1	gusau journal of accounting	ORG
gujaf-274	263	2	5	CARDINAL
gujaf-274	263	3	1, april,	DATE
gujaf-274	263	4	2024 31	DATE
gujaf-274	263	5	awodiran& jimba,2019) board	ORG
gujaf-274	264	1	ahmad et al.	PERSON
gujaf-274	264	2	2017	DATE
gujaf-274	266	1	abubakar	PERSON
gujaf-274	266	2	2016	CARDINAL
gujaf-274	267	1	2019	DATE
gujaf-274	267	2	a year	DATE
gujaf-274	268	1	harjoto et al.	PERSON
gujaf-274	268	2	2015	DATE
gujaf-274	269	1	ntim & osei (	ORG
gujaf-274	269	2	2013	DATE
gujaf-274	270	1	brammer &pavelin	ORG
gujaf-274	270	2	2008	DATE
gujaf-274	270	3	year	DATE
gujaf-274	270	4	year end	DATE
gujaf-274	271	1	2018	DATE
gujaf-274	276	1	csr	ORG
gujaf-274	276	2	5	CARDINAL
gujaf-274	276	3	1, april,	DATE
gujaf-274	276	4	2024 32	DATE
gujaf-274	276	5	beo = board	ORG
gujaf-274	276	6	4	CARDINAL
gujaf-274	279	1	2	CARDINAL
gujaf-274	280	1	max csrexp(₦million	PERSON
gujaf-274	280	2	80 25,837	CARDINAL
gujaf-274	280	3	158,336	CARDINAL
gujaf-274	280	4	80	CARDINAL
gujaf-274	280	5	7.285	CARDINAL
gujaf-274	280	6	4 11	CARDINAL
gujaf-274	280	7	80 .075	CARDINAL
gujaf-274	280	8	0 .668	CARDINAL
gujaf-274	280	9	80	CARDINAL
gujaf-274	280	10	80	CARDINAL
gujaf-274	280	11	7	CARDINAL
gujaf-274	280	12	80	CARDINAL
gujaf-274	280	13	beo 80	ORG
gujaf-274	280	14	80	CARDINAL
gujaf-274	280	15	.132	ORG
gujaf-274	280	16	80	CARDINAL
gujaf-274	280	17	54,915	CARDINAL
gujaf-274	280	18	22,375	CARDINAL
gujaf-274	280	19	169,155	CARDINAL
gujaf-274	280	20	2023	CARDINAL
gujaf-274	280	21	5	CARDINAL
gujaf-274	280	22	1, april,	DATE
gujaf-274	280	23	2024 33	DATE
gujaf-274	281	1	csr	ORG
gujaf-274	281	2	158.34million	CARDINAL
gujaf-274	281	3	0	CARDINAL
gujaf-274	282	1	approximately	CARDINAL
gujaf-274	283	1	7	CARDINAL
gujaf-274	283	2	2.063	CARDINAL
gujaf-274	285	1	4	CARDINAL
gujaf-274	286	1	nigeria	GPE
gujaf-274	286	2	7.5%	PERCENT
gujaf-274	286	3	0.142	CARDINAL
gujaf-274	288	1	0%	PERCENT
gujaf-274	288	2	66.8%	PERCENT
gujaf-274	290	1	12.4%	PERCENT
gujaf-274	290	2	0.078	CARDINAL
gujaf-274	292	1	0%	PERCENT
gujaf-274	292	2	38.3%	PERCENT
gujaf-274	294	1	approximately 5	CARDINAL
gujaf-274	294	2	1.992	CARDINAL
gujaf-274	295	1	4	CARDINAL
gujaf-274	295	2	7	CARDINAL
gujaf-274	296	1	13.9%	PERCENT
gujaf-274	296	2	0.103	CARDINAL
gujaf-274	297	1	0	CARDINAL
gujaf-274	297	2	37.5%	PERCENT
gujaf-274	298	1	0%	PERCENT
gujaf-274	298	2	65.3%	PERCENT
gujaf-274	299	1	15.8%	PERCENT
gujaf-274	299	2	0.192	CARDINAL
gujaf-274	301	1	0.011	CARDINAL
gujaf-274	301	2	0.254	CARDINAL
gujaf-274	302	1	0.132	CARDINAL
gujaf-274	303	1	87.785billion approximately	DATE
gujaf-274	304	1	22.375billion	CARDINAL
gujaf-274	304	2	169.155billion	CARDINAL
gujaf-274	305	1	gusau journal of accounting	ORG
gujaf-274	305	2	5	CARDINAL
gujaf-274	305	3	1, april,	DATE
gujaf-274	305	4	2024 34	DATE
gujaf-274	305	5	3	CARDINAL
gujaf-274	305	6	csr 1.000	ORG
gujaf-274	305	7	0.109 1.000	CARDINAL
gujaf-274	305	8	0.145 1.000	CARDINAL
gujaf-274	305	9	0.558	CARDINAL
gujaf-274	305	10	0.614	CARDINAL
gujaf-274	305	11	0.076 1.000	CARDINAL
gujaf-274	305	12	0.054	CARDINAL
gujaf-274	305	13	0.087	MONEY
gujaf-274	305	14	0.023	CARDINAL
gujaf-274	305	15	1.000	CARDINAL
gujaf-274	305	16	0.469 0.495 0.122	QUANTITY
gujaf-274	305	17	0.336	MONEY
gujaf-274	305	18	1.000	MONEY
gujaf-274	305	19	2023	CARDINAL
gujaf-274	305	20	csr	ORG
gujaf-274	306	1	csr	ORG
gujaf-274	306	2	csr	ORG
gujaf-274	308	1	gujarati	ORG
gujaf-274	308	2	2004	DATE
gujaf-274	308	3	two	CARDINAL
gujaf-274	308	4	0.80	CARDINAL
gujaf-274	309	1	0.80	CARDINAL
gujaf-274	311	1	gusau journal of accounting	ORG
gujaf-274	311	2	5	CARDINAL
gujaf-274	311	3	1, april	DATE
gujaf-274	311	4	2024 35	DATE
gujaf-274	311	5	1.014	CARDINAL
gujaf-274	311	6	1.553	CARDINAL
gujaf-274	312	1	1.191	CARDINAL
gujaf-274	312	2	2014	DATE
gujaf-274	313	1	4	CARDINAL
gujaf-274	313	2	csr coef	PERSON
gujaf-274	316	1	0.1015 1.212	MONEY
gujaf-274	316	2	1.875	CARDINAL
gujaf-274	316	3	1.68 0.489	CARDINAL
gujaf-274	316	4	1.181	MONEY
gujaf-274	316	5	beo prof	ORG
gujaf-274	316	6	1.0616 2.0133 1.1042	MONEY
gujaf-274	316	7	2.081	MONEY
gujaf-274	316	8	3.88	CARDINAL
gujaf-274	316	9	-1.87	ORG
gujaf-274	316	10	0.345 0.001 0.021	MONEY
gujaf-274	316	11	1.553	CARDINAL
gujaf-274	316	12	wald chi	ORG
gujaf-274	317	1	vif hettest hausman	PERSON
gujaf-274	317	2	1.191 0.000	QUANTITY
gujaf-274	317	3	2023	CARDINAL
gujaf-274	317	4	0.294	CARDINAL
gujaf-274	317	5	about 29.4%	PERCENT
gujaf-274	318	1	29.4%	PERCENT
gujaf-274	318	2	csr	ORG
gujaf-274	318	3	nigeria	GPE
gujaf-274	318	4	1%	PERCENT
gujaf-274	319	1	70.6%	PERCENT
gujaf-274	320	1	wald chi-square	PERSON
gujaf-274	320	2	71.4%	PERCENT
gujaf-274	320	3	1%	PERCENT
gujaf-274	321	1	0.489	CARDINAL
gujaf-274	322	1	nigeria	GPE
gujaf-274	323	1	rao	PERSON
gujaf-274	323	2	2016	CARDINAL
gujaf-274	323	3	kurawa	PERSON
gujaf-274	323	4	abdulrahman	PERSON
gujaf-274	323	5	2014	DATE
gujaf-274	324	1	5	CARDINAL
gujaf-274	324	2	1, april,	DATE
gujaf-274	324	3	2024 36	DATE
gujaf-274	325	1	0.102	CARDINAL
gujaf-274	325	2	0.008	CARDINAL
gujaf-274	325	3	1%	PERCENT
gujaf-274	326	1	csr	ORG
gujaf-274	327	1	jimba	PERSON
gujaf-274	327	2	2019	DATE
gujaf-274	327	3	rao	PERSON
gujaf-274	327	4	2016	DATE
gujaf-274	327	5	2019	DATE
gujaf-274	327	6	2016	DATE
gujaf-274	329	1	1.062	CARDINAL
gujaf-274	329	2	1.68	CARDINAL
gujaf-274	329	3	0.000	CARDINAL
gujaf-274	330	1	nigeria	GPE
gujaf-274	331	1	csr	ORG
gujaf-274	332	1	gimba	PERSON
gujaf-274	332	2	2018	DATE
gujaf-274	332	3	riyadh	GPE
gujaf-274	332	4	2019	DATE
gujaf-274	332	5	sanchez	PERSON
gujaf-274	332	6	lozano	PERSON
gujaf-274	332	7	2016	DATE
gujaf-274	333	1	nigeria	GPE
gujaf-274	334	1	csr	ORG
gujaf-274	334	2	2.013	CARDINAL
gujaf-274	334	3	0.58	CARDINAL
gujaf-274	334	4	0.345	CARDINAL
gujaf-274	335	1	csr	ORG
gujaf-274	336	1	ahmad et al	PERSON
gujaf-274	337	1	2017	CARDINAL
gujaf-274	338	1	2014	DATE
gujaf-274	339	1	nigeria	GPE
gujaf-274	340	1	csr	ORG
gujaf-274	340	2	1.104	CARDINAL
gujaf-274	340	3	1%	PERCENT
gujaf-274	341	1	csr	ORG
gujaf-274	341	2	nigeria	GPE
gujaf-274	342	1	csr	ORG
gujaf-274	343	1	csr	ORG
gujaf-274	343	2	0.021	CARDINAL
gujaf-274	343	3	5%	PERCENT
gujaf-274	344	1	5	CARDINAL
gujaf-274	344	2	1, april	DATE
gujaf-274	344	3	2024 37	DATE
gujaf-274	344	4	nigeria	GPE
gujaf-274	345	1	nigeria	GPE
gujaf-274	346	1	5	CARDINAL
gujaf-274	346	2	nigeria	GPE
gujaf-274	347	1	annual	DATE
gujaf-274	347	2	nigeria	GPE
gujaf-274	350	1	csr	ORG
gujaf-274	350	2	csr	ORG
gujaf-274	350	3	csr	ORG
gujaf-274	350	4	csr	ORG
gujaf-274	351	1	nigeria	GPE
gujaf-274	353	1	firstly	ORDINAL
gujaf-274	354	1	annual	DATE
gujaf-274	358	1	first	ORDINAL
gujaf-274	358	2	annual	DATE
gujaf-274	360	1	abubakar	PERSON
gujaf-274	360	2	a.	PERSON
gujaf-274	360	3	2016	CARDINAL
gujaf-274	361	1	nigeria	GPE
gujaf-274	362	1	msc dissertation	PERSON
gujaf-274	362	2	ahmadu bello university	ORG
gujaf-274	362	3	zaria	GPE
gujaf-274	362	4	nigeria	GPE
gujaf-274	363	1	http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/. http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/ gusau journal of accounting	ORG
gujaf-274	363	2	5	CARDINAL
gujaf-274	363	3	1, april	DATE
gujaf-274	363	4	2024 38	DATE
gujaf-274	363	5	achua	GPE
gujaf-274	363	6	j.k.	PERSON
gujaf-274	363	7	2008	DATE
gujaf-274	363	8	nigerian	NORP
gujaf-274	363	9	3 no. 1	CARDINAL
gujaf-274	364	1	57	CARDINAL
gujaf-274	365	1	adams	ORG
gujaf-274	365	2	r.	NORP
gujaf-274	365	3	almeida, h., & ferreira	ORG
gujaf-274	365	4	d. (	GPE
gujaf-274	365	5	2005	DATE
gujaf-274	366	1	powerful ceos	PERSON
gujaf-274	367	1	18(4	CARDINAL
gujaf-274	367	2	1403	DATE
gujaf-274	367	3	1432	CARDINAL
gujaf-274	368	1	https://doi.org/10.1093/rfs/	CARDINAL
gujaf-274	368	2	r. b.	PERSON
gujaf-274	368	3	2009	DATE
gujaf-274	370	1	journal of financial economics	ORG
gujaf-274	370	2	291	CARDINAL
gujaf-274	371	1	doi:10.1016	GPE
gujaf-274	371	2	j.jfineco.2008.10.007 aguilera	PERSON
gujaf-274	371	3	r. v.	PERSON
gujaf-274	371	4	filatotchev	ORG
gujaf-274	371	5	i.	PERSON
gujaf-274	371	6	2008	DATE
gujaf-274	373	1	journal of business ethics	ORG
gujaf-274	373	2	199	CARDINAL
gujaf-274	373	3	ahmad	PERSON
gujaf-274	373	4	j. b.	PERSON
gujaf-274	373	5	j. (	ORG
gujaf-274	373	6	2017	CARDINAL
gujaf-274	374	1	csr	ORG
gujaf-274	374	2	malaysia	GPE
gujaf-274	375	1	13(1	CARDINAL
gujaf-274	376	1	h. e.	PERSON
gujaf-274	376	2	2016	DATE
gujaf-274	376	3	turkish	NORP
gujaf-274	376	4	south east european journal of economics	ORG
gujaf-274	376	5	11	CARDINAL
gujaf-274	376	6	2	CARDINAL
gujaf-274	376	7	7	CARDINAL
gujaf-274	377	1	2018	DATE
gujaf-274	378	1	2018	DATE
gujaf-274	379	1	k., adi	PERSON
gujaf-274	379	2	c., & amao	ORG
gujaf-274	379	3	2006	DATE
gujaf-274	379	4	nigeria	GPE
gujaf-274	380	1	83	CARDINAL
gujaf-274	380	2	2014	DATE
gujaf-274	382	1	international law journal	ORG
gujaf-274	382	2	1(1	CARDINAL
gujaf-274	382	3	117	CARDINAL
gujaf-274	383	1	2008	DATE
gujaf-274	383	2	32	CARDINAL
gujaf-274	384	1	12	CARDINAL
gujaf-274	384	2	2570-2580	CARDINAL
gujaf-274	385	1	asgary	ORG
gujaf-274	385	2	n., & li	ORG
gujaf-274	385	3	2016	CARDINAL
gujaf-274	387	1	135	CARDINAL
gujaf-274	387	2	4	CARDINAL
gujaf-274	387	3	665	CARDINAL
gujaf-274	387	4	681	CARDINAL
gujaf-274	388	1	awodiran	GPE
gujaf-274	388	2	m. a.	PERSON
gujaf-274	388	3	2018	DATE
gujaf-274	389	1	nigeria	GPE
gujaf-274	390	1	1–16	CARDINAL
gujaf-274	391	1	awodiran	GPE
gujaf-274	391	2	m. a.	PERSON
gujaf-274	391	3	i. k.	PERSON
gujaf-274	391	4	2019	DATE
gujaf-274	392	1	nigeria	GPE
gujaf-274	393	1	journal of accounting	ORG
gujaf-274	393	2	https://doi.org/10.22495/cbv13i1c1art3 https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf gusau journal	PERSON
gujaf-274	393	3	5	CARDINAL
gujaf-274	393	4	1, april	DATE
gujaf-274	393	5	2024 39	DATE
gujaf-274	393	6	2(1	CARDINAL
gujaf-274	393	7	barako	PERSON
gujaf-274	393	8	d. g.	PERSON
gujaf-274	393	9	a. m.	PERSON
gujaf-274	393	10	2008	DATE
gujaf-274	394	1	kenyan	NORP
gujaf-274	395	1	journal of management	ORG
gujaf-274	395	2	309	CARDINAL
gujaf-274	396	1	barnea	ORG
gujaf-274	396	2	a.	PERSON
gujaf-274	396	3	rubin, a.	ORG
gujaf-274	396	4	2010	DATE
gujaf-274	396	5	journal of business ethics	ORG
gujaf-274	396	6	97	CARDINAL
gujaf-274	397	1	1	CARDINAL
gujaf-274	398	1	7186	DATE
gujaf-274	399	1	bear, s.	ORG
gujaf-274	399	2	rahman	PERSON
gujaf-274	399	3	n., & post	ORG
gujaf-274	399	4	2010	DATE
gujaf-274	401	1	journal of business ethics	ORG
gujaf-274	401	2	207	CARDINAL
gujaf-274	402	1	march 2019	DATE
gujaf-274	403	1	m.	PERSON
gujaf-274	403	2	2011).relationship	ORDINAL
gujaf-274	403	3	ph.d	NORP
gujaf-274	404	1	walden university	ORG
gujaf-274	405	1	birindelli	PERSON
gujaf-274	405	2	a. p.,	PERSON
gujaf-274	405	3	m. (	PERSON
gujaf-274	405	4	2019	DATE
gujaf-274	407	1	26(6	CARDINAL
gujaf-274	407	2	1485–1499	CARDINAL
gujaf-274	408	1	p. k.	PERSON
gujaf-274	408	2	m., & pandey	ORG
gujaf-274	408	3	2018	DATE
gujaf-274	409	1	australia	GPE
gujaf-274	410	1	pacific accounting review	ORG
gujaf-274	410	2	30(4	CARDINAL
gujaf-274	410	3	517–540	CARDINAL
gujaf-274	411	1	doi.org/10.1108/par-12-2017-0107 braam	PERSON
gujaf-274	411	2	g. j., de weerd	PERSON
gujaf-274	411	3	l. u.	PERSON
gujaf-274	411	4	hauck	GPE
gujaf-274	411	5	m., & huijbregts	ORG
gujaf-274	411	6	m. a.	PERSON
gujaf-274	411	7	2016	DATE
gujaf-274	413	1	129	CARDINAL
gujaf-274	413	2	724	CARDINAL
gujaf-274	414	1	brammer	PERSON
gujaf-274	414	2	s.	PERSON
gujaf-274	414	3	s.	PERSON
gujaf-274	414	4	2008	DATE
gujaf-274	414	5	17	CARDINAL
gujaf-274	416	1	2	CARDINAL
gujaf-274	417	1	120	CARDINAL
gujaf-274	417	2	s.	GPE
gujaf-274	417	3	alrazi	GPE
gujaf-274	417	4	b.	PERSON
gujaf-274	417	5	johari	PERSON
gujaf-274	417	6	n. h.	PERSON
gujaf-274	417	7	rahman	PERSON
gujaf-274	417	8	n. r. a.	PERSON
gujaf-274	418	1	2011	DATE
gujaf-274	418	2	malaysia	GPE
gujaf-274	419	1	32	CARDINAL
gujaf-274	422	1	55	CARDINAL
gujaf-274	422	2	carroll	ORG
gujaf-274	422	3	a. b.	PERSON
gujaf-274	422	4	1979	DATE
gujaf-274	423	1	three	CARDINAL
gujaf-274	424	1	the academy of management review	ORG
gujaf-274	424	2	4(4	CARDINAL
gujaf-274	424	3	497	CARDINAL
gujaf-274	425	1	march 2019	DATE
gujaf-274	426	1	doi:10.2307/257850 castelo branco	PERSON
gujaf-274	426	2	m., & lima rodriques	ORG
gujaf-274	426	3	l.	GPE
gujaf-274	426	4	2007	DATE
gujaf-274	428	1	ejbo	PERSON
gujaf-274	428	2	https://doi.org/10.1016/j.jclepro.2016.03.039 gusau journal of accounting	ORG
gujaf-274	428	3	5	CARDINAL
gujaf-274	428	4	1, april	DATE
gujaf-274	428	5	2024 40	DATE
gujaf-274	428	6	12(1	CARDINAL
gujaf-274	428	7	5	CARDINAL
gujaf-274	429	1	ceres	PERSON
gujaf-274	430	1	2019	DATE
gujaf-274	433	1	chang	PERSON
gujaf-274	433	2	w.s.	PERSON
gujaf-274	433	3	2010	DATE
gujaf-274	433	4	5	CARDINAL
gujaf-274	434	1	6	CARDINAL
gujaf-274	435	1	92-97	CARDINAL
gujaf-274	436	1	chen	PERSON
gujaf-274	436	2	j. and roberts	PERSON
gujaf-274	436	3	r.	PERSON
gujaf-274	436	4	2010	DATE
gujaf-274	436	5	journal of business ethics	ORG
gujaf-274	436	6	97	CARDINAL
gujaf-274	438	1	4	CARDINAL
gujaf-274	439	1	651-665	CARDINAL
gujaf-274	439	2	b.	PERSON
gujaf-274	439	3	i., & serafeim	ORG
gujaf-274	439	4	2014	DATE
gujaf-274	441	1	strategic management journal	ORG
gujaf-274	441	2	1–23	CARDINAL
gujaf-274	441	3	claessens	ORG
gujaf-274	441	4	s.	PERSON
gujaf-274	441	5	yurtoglu	PERSON
gujaf-274	441	6	2013	DATE
gujaf-274	441	7	15	CARDINAL
gujaf-274	442	1	1-33	DATE
gujaf-274	443	1	dalton	PERSON
gujaf-274	443	2	c. m.	PERSON
gujaf-274	443	3	dalton	PERSON
gujaf-274	443	4	d. r.	NORP
gujaf-274	443	5	i. f. (	PERSON
gujaf-274	443	6	2003	DATE
gujaf-274	445	1	journal of business ethics	ORG
gujaf-274	445	2	43(3	DATE
gujaf-274	445	3	195	CARDINAL
gujaf-274	446	1	doi:10.1023	GPE
gujaf-274	446	2	dixon	PERSON
gujaf-274	446	3	r.	NORP
gujaf-274	446	4	mousa	PERSON
gujaf-274	446	5	g. a.	PERSON
gujaf-274	446	6	a.	PERSON
gujaf-274	446	7	2005	DATE
gujaf-274	448	1	european management journal	ORG
gujaf-274	448	2	23(6	CARDINAL
gujaf-274	448	3	702-716	QUANTITY
gujaf-274	449	1	donaldson	ORG
gujaf-274	449	2	l., & davis	ORG
gujaf-274	449	3	j. h.	PERSON
gujaf-274	449	4	1991	DATE
gujaf-274	451	1	san francisco	GPE
gujaf-274	451	2	jossey-bass	PERSON
gujaf-274	452	1	donaldson	ORG
gujaf-274	452	2	t., & dunfee	ORG
gujaf-274	452	3	t. w.	PERSON
gujaf-274	452	4	1999	DATE
gujaf-274	454	1	cambridge	GPE
gujaf-274	454	2	cambridge university press	ORG
gujaf-274	455	1	k. (	PERSON
gujaf-274	455	2	2018	DATE
gujaf-274	456	1	shell nigeria global memorandum	ORG
gujaf-274	457	1	3(1	CARDINAL
gujaf-274	457	2	51-74	CARDINAL
gujaf-274	457	3	e. o.	PERSON
gujaf-274	457	4	2014	DATE
gujaf-274	458	1	chinese	NORP
gujaf-274	459	1	cadernos de estudosafricanos	PERSON
gujaf-274	459	2	28	DATE
gujaf-274	459	3	119	CARDINAL
gujaf-274	459	4	r.	NORP
gujaf-274	459	5	cabeza-garcia	PERSON
gujaf-274	459	6	m.(2018	ORG
gujaf-274	460	1	csr	ORG
gujaf-274	461	1	corp soc res env ma	ORG
gujaf-274	461	2	1-11	TIME
gujaf-274	461	3	https://doi.org/10.1002/csr.1515 figar	PERSON
gujaf-274	461	4	n., & figar	ORG
gujaf-274	461	5	2011	DATE
gujaf-274	463	1	gusau journal of accounting	ORG
gujaf-274	463	2	5	CARDINAL
gujaf-274	463	3	1, april	DATE
gujaf-274	463	4	2024 41 8(1	DATE
gujaf-274	463	5	1-13	DATE
gujaf-274	464	1	freedman	ORG
gujaf-274	464	2	m. and jaggi	PERSON
gujaf-274	464	3	the international journal of accounting	ORG
gujaf-274	464	4	40	CARDINAL
gujaf-274	466	1	3	CARDINAL
gujaf-274	467	1	215	CARDINAL
gujaf-274	468	1	freeman	PERSON
gujaf-274	468	2	r. e.	PERSON
gujaf-274	468	3	1984	DATE
gujaf-274	470	1	boston	GPE
gujaf-274	470	2	pitman	PERSON
gujaf-274	470	3	j. a.	PERSON
gujaf-274	470	4	garcía	GPE
gujaf-274	470	5	i. m., & lozano	PERSON
gujaf-274	470	6	m. b.	PERSON
gujaf-274	470	7	2017	CARDINAL
gujaf-274	471	1	csr	ORG
gujaf-274	472	1	141	CARDINAL
gujaf-274	472	2	737–750	CARDINAL
gujaf-274	473	1	galant, a., & cadez	ORG
gujaf-274	473	2	s.	PERSON
gujaf-274	473	3	2017	CARDINAL
gujaf-274	475	1	30(1	CARDINAL
gujaf-274	476	1	676–693	CARDINAL
gujaf-274	476	2	garcía martín	PERSON
gujaf-274	476	3	c. j., & herrero	PERSON
gujaf-274	476	4	b.	PERSON
gujaf-274	476	5	2019	DATE
gujaf-274	478	1	eu	ORG
gujaf-274	479	1	27(1	CARDINAL
gujaf-274	480	1	2018	DATE
gujaf-274	482	1	csr	ORG
gujaf-274	482	2	863889	DATE
gujaf-274	483	1	m. a.	PERSON
gujaf-274	483	2	mohamad	PERSON
gujaf-274	483	3	n. r.	PERSON
gujaf-274	483	4	n.	PERSON
gujaf-274	483	5	2016	CARDINAL
gujaf-274	484	1	jordanian	NORP
gujaf-274	485	1	12(1	CARDINAL
gujaf-274	485	2	84–100	DATE
gujaf-274	485	3	ghazali	PERSON
gujaf-274	485	4	n.a.	GPE
gujaf-274	485	5	2007	DATE
gujaf-274	485	6	malaysian	NORP
gujaf-274	485	7	7	CARDINAL
gujaf-274	487	1	3	CARDINAL
gujaf-274	488	1	251-266	CARDINAL
gujaf-274	489	1	2014	DATE
gujaf-274	490	1	csr	ORG
gujaf-274	491	1	393–416	CARDINAL
gujaf-274	492	1	d. n.	PERSON
gujaf-274	492	2	2004	DATE
gujaf-274	493	1	4th	ORDINAL
gujaf-274	494	1	new york	GPE
gujaf-274	494	2	mcgraw-hill	ORG
gujaf-274	495	1	gul	PERSON
gujaf-274	495	2	f. a.	PERSON
gujaf-274	495	3	& leung	PERSON
gujaf-274	495	4	s.	PERSON
gujaf-274	495	5	2004	DATE
gujaf-274	497	1	journal of accounting	ORG
gujaf-274	497	2	23(5	CARDINAL
gujaf-274	497	3	351	CARDINAL
gujaf-274	498	1	5	CARDINAL
gujaf-274	498	2	1, april	DATE
gujaf-274	498	3	2024 42	DATE
gujaf-274	498	4	d.	NORP
gujaf-274	498	5	m.j.	PERSON
gujaf-274	498	6	1996	DATE
gujaf-274	498	7	new zealand	GPE
gujaf-274	498	8	9 no. 1	CARDINAL
gujaf-274	499	1	77	CARDINAL
gujaf-274	500	1	j. j.	PERSON
gujaf-274	500	2	w.	PERSON
gujaf-274	500	3	babin	ORG
gujaf-274	500	4	anderson	PERSON
gujaf-274	500	5	r.	NORP
gujaf-274	500	6	2014	DATE
gujaf-274	502	1	georgia	GPE
gujaf-274	502	2	harlow	NORP
gujaf-274	502	3	united kingdom	GPE
gujaf-274	502	4	pearson	PERSON
gujaf-274	503	1	haniffa	PERSON
gujaf-274	503	2	r. m.	PERSON
gujaf-274	503	3	t. e.	PERSON
gujaf-274	503	4	2005	DATE
gujaf-274	505	1	24(5	CARDINAL
gujaf-274	505	2	391430	DATE
gujaf-274	506	1	harjoto	ORG
gujaf-274	506	2	m., laksmana	PERSON
gujaf-274	506	3	i., & lee	ORG
gujaf-274	506	4	2015	DATE
gujaf-274	508	1	journal of business ethics	ORG
gujaf-274	508	2	132(4	ORG
gujaf-274	508	3	641-60	CARDINAL
gujaf-274	509	1	harjoto	ORG
gujaf-274	509	2	m. a., & jo	PERSON
gujaf-274	509	3	2011	DATE
gujaf-274	510	1	csr	ORG
gujaf-274	511	1	journal of business ethics	ORG
gujaf-274	511	2	100	CARDINAL
gujaf-274	512	1	hillman	ORG
gujaf-274	512	2	a. j., & keim	PERSON
gujaf-274	512	3	g. d.	PERSON
gujaf-274	512	4	2001	DATE
gujaf-274	514	1	22(2	CARDINAL
gujaf-274	514	2	125	CARDINAL
gujaf-274	515	1	hillman	ORG
gujaf-274	515	2	a., & dalziel	ORG
gujaf-274	515	3	t.	GPE
gujaf-274	515	4	2003	DATE
gujaf-274	517	1	academy of management review	ORG
gujaf-274	517	2	28	CARDINAL
gujaf-274	517	3	383–396	CARDINAL
gujaf-274	518	1	hitt	ORG
gujaf-274	518	2	m. a.	PERSON
gujaf-274	518	3	ireland	GPE
gujaf-274	518	4	r. d.	PERSON
gujaf-274	518	5	r. e.	PERSON
gujaf-274	518	6	2019	DATE
gujaf-274	520	1	new york	GPE
gujaf-274	520	2	wiley & sons	ORG
gujaf-274	521	1	hussain	PERSON
gujaf-274	521	2	n.	PERSON
gujaf-274	521	3	r. p.	PERSON
gujaf-274	521	4	2018	DATE
gujaf-274	523	1	journal of business ethics	ORG
gujaf-274	523	2	149(2	CARDINAL
gujaf-274	523	3	411–432	CARDINAL
gujaf-274	524	1	ibrahim	PERSON
gujaf-274	524	2	a. h.	PERSON
gujaf-274	524	3	m. m.	PERSON
gujaf-274	524	4	2016	DATE
gujaf-274	525	1	jordan	GPE
gujaf-274	526	1	journal of financial	ORG
gujaf-274	526	2	279	CARDINAL
gujaf-274	526	3	298	CARDINAL
gujaf-274	527	1	ibrahim	PERSON
gujaf-274	527	2	n. a.	PERSON
gujaf-274	527	3	j. p.	PERSON
gujaf-274	527	4	1995	DATE
gujaf-274	529	1	14(5	CARDINAL
gujaf-274	529	2	405	CARDINAL
gujaf-274	530	1	idemudia	ORG
gujaf-274	530	2	2016	DATE
gujaf-274	533	1	community development journal	ORG
gujaf-274	533	2	53(1	CARDINAL
gujaf-274	533	3	155	CARDINAL
gujaf-274	534	1	jensen	PERSON
gujaf-274	534	2	m.c.	GPE
gujaf-274	534	3	w.h.	GPE
gujaf-274	534	4	1976	DATE
gujaf-274	536	1	journal of financial economics	ORG
gujaf-274	536	2	3(4	CARDINAL
gujaf-274	536	3	305-360	CARDINAL
gujaf-274	537	1	gusau journal of accounting	ORG
gujaf-274	537	2	5	CARDINAL
gujaf-274	537	3	1, april	DATE
gujaf-274	537	4	2024 43	DATE
gujaf-274	537	5	m. c.	PERSON
gujaf-274	537	6	2001	DATE
gujaf-274	539	1	14(3	CARDINAL
gujaf-274	539	2	8-21	DATE
gujaf-274	540	1	doi:10.1111	ORG
gujaf-274	540	2	6622.2001.tb00428.x joudeh	QUANTITY
gujaf-274	540	3	a. h. m.	PERSON
gujaf-274	540	4	almubaideen	PERSON
gujaf-274	540	5	h. i. m.	PERSON
gujaf-274	540	6	s. f. (	PERSON
gujaf-274	540	7	2018	DATE
gujaf-274	541	1	annual	DATE
gujaf-274	541	2	jordanian	NORP
gujaf-274	542	1	journal of economics	ORG
gujaf-274	542	2	5(1	CARDINAL
gujaf-274	542	3	18–25	CARDINAL
gujaf-274	543	1	https://doi.org/10.17261/pressacademia.2018.787 kurawa	PERSON
gujaf-274	543	2	j. m., & kabara	PERSON
gujaf-274	543	3	a. s.	PERSON
gujaf-274	543	4	2014	DATE
gujaf-274	544	1	nigerian	NORP
gujaf-274	546	1	1-19	CARDINAL
gujaf-274	547	1	novotel world trade centre	ORG
gujaf-274	547	2	dubai	GPE
gujaf-274	547	3	uae	GPE
gujaf-274	547	4	978-1922069	CARDINAL
gujaf-274	548	1	laksmana	PERSON
gujaf-274	548	2	i. (	PERSON
gujaf-274	548	3	2008	DATE
gujaf-274	550	1	1147-1182	DATE
gujaf-274	551	1	lawal	PERSON
gujaf-274	551	2	b.	PERSON
gujaf-274	551	3	2012	DATE
gujaf-274	553	1	international journal of economics	ORG
gujaf-274	553	2	4(1):22	CARDINAL
gujaf-274	554	1	lin	PERSON
gujaf-274	554	2	t., & zhang	ORG
gujaf-274	554	3	2018	DATE
gujaf-274	555	1	china	GPE
gujaf-274	556	1	journal of business ethics	ORG
gujaf-274	556	2	150(1	DATE
gujaf-274	556	3	211–225	CARDINAL
gujaf-274	557	1	10.1007	CARDINAL
gujaf-274	557	2	c. h.	GPE
gujaf-274	557	3	yang	PERSON
gujaf-274	557	4	h. l.	PERSON
gujaf-274	557	5	liou	FAC
gujaf-274	557	6	d. y.	PERSON
gujaf-274	557	7	2009	DATE
gujaf-274	558	1	taiwan	GPE
gujaf-274	558	2	31	DATE
gujaf-274	558	3	1	CARDINAL
gujaf-274	559	1	56-63	DATE
gujaf-274	560	1	liu, h. & fong	ORG
gujaf-274	560	2	m. (	PERSON
gujaf-274	560	3	2010	DATE
gujaf-274	561	1	chinese	NORP
gujaf-274	562	1	governance international journal of business	ORG
gujaf-274	562	2	10(2):163-175	CARDINAL
gujaf-274	563	1	luo	PERSON
gujaf-274	563	2	x.	GPE
gujaf-274	563	3	c.b.	PERSON
gujaf-274	563	4	2006	DATE
gujaf-274	563	5	70	DATE
gujaf-274	563	6	4	CARDINAL
gujaf-274	563	7	pp.1	ORG
gujaf-274	563	8	18	CARDINAL
gujaf-274	563	9	mahmood	GPE
gujaf-274	563	10	m., & orazalin	ORG
gujaf-274	563	11	2017	CARDINAL
gujaf-274	564	1	kazakhstan	GPE
gujaf-274	564	2	ussr	NORP
gujaf-274	565	1	164	CARDINAL
gujaf-274	565	2	389	CARDINAL
gujaf-274	566	1	n. g. g. e.	PERSON
gujaf-274	567	1	2017	CARDINAL
gujaf-274	570	1	http://arno.uvt.nl/show.cgi?fid=143881 moore	PERSON
gujaf-274	570	2	2001	DATE
gujaf-274	571	1	https://doi.org/10.17261/pressacademia.2018.787 gusau journal of accounting	ORG
gujaf-274	571	2	5	CARDINAL
gujaf-274	571	3	1, april,	DATE
gujaf-274	571	4	2024 44	DATE
gujaf-274	572	1	299	CARDINAL
gujaf-274	573	1	muttakin	PERSON
gujaf-274	573	2	m. b.	PERSON
gujaf-274	573	3	khan	GPE
gujaf-274	573	4	a., & subramaniam	ORG
gujaf-274	573	5	n.	PERSON
gujaf-274	573	6	2016	DATE
gujaf-274	575	1	pacific accounting review	ORG
gujaf-274	575	2	27	CARDINAL
gujaf-274	575	3	353–372	DATE
gujaf-274	576	1	chang	PERSON
gujaf-274	576	2	y. k.	PERSON
gujaf-274	576	3	2019	DATE
gujaf-274	578	1	103	CARDINAL
gujaf-274	578	2	23	CARDINAL
gujaf-274	579	1	https://doi.org/10.1016/j.jbusres.2019.05.028.	GPE
gujaf-274	580	1	orazalin	PERSON
gujaf-274	580	2	2020	DATE
gujaf-274	583	1	29(1	CARDINAL
gujaf-274	583	2	140–153	CARDINAL
gujaf-274	584	1	m. c., & gallego-álvarez	PERSON
gujaf-274	584	2	i.	PERSON
gujaf-274	584	3	2019	DATE
gujaf-274	586	1	612-627	CARDINAL
gujaf-274	587	1	rao	ORG
gujaf-274	587	2	k., & tilt	ORG
gujaf-274	587	3	2016	DATE
gujaf-274	588	1	csr	ORG
gujaf-274	588	2	australian	NORP
gujaf-274	590	1	rao	PERSON
gujaf-274	590	2	n.s.	GPE
gujaf-274	590	3	kumari	PERSON
gujaf-274	590	4	n.n.	GPE
gujaf-274	590	5	2013	DATE
gujaf-274	590	6	india	GPE
gujaf-274	590	7	csr	ORG
gujaf-274	590	8	journal of library & information technology	ORG
gujaf-274	590	9	33	CARDINAL
gujaf-274	592	1	1	CARDINAL
gujaf-274	593	1	25-28	CARDINAL
gujaf-274	593	2	riyadh	GPE
gujaf-274	593	3	h. a.	PERSON
gujaf-274	593	4	e. g.	PERSON
gujaf-274	593	5	s. a.	PERSON
gujaf-274	593	6	2019	DATE
gujaf-274	595	1	6(1	CARDINAL
gujaf-274	596	1	roberts	PERSON
gujaf-274	596	2	r. w.	PERSON
gujaf-274	596	3	1992	DATE
gujaf-274	598	1	595-612	CARDINAL
gujaf-274	599	1	rupley	PERSON
gujaf-274	599	2	k. h.	PERSON
gujaf-274	599	3	brown	PERSON
gujaf-274	599	4	d., & marshall	ORG
gujaf-274	599	5	r. s.	PERSON
gujaf-274	599	6	2012	DATE
gujaf-274	601	1	31(6	CARDINAL
gujaf-274	601	2	610	CARDINAL
gujaf-274	602	1	sanan	PERSON
gujaf-274	602	2	n. k.	PERSON
gujaf-274	602	3	2018	DATE
gujaf-274	603	1	csr	ORG
gujaf-274	603	2	indian	NORP
gujaf-274	604	1	9(3	DATE
gujaf-274	604	2	300	CARDINAL
gujaf-274	605	1	selcuk	PERSON
gujaf-274	605	2	e., &kiymaz	ORG
gujaf-274	605	3	2017	CARDINAL
gujaf-274	607	1	6(4	CARDINAL
gujaf-274	607	2	42	DATE
gujaf-274	608	1	5	CARDINAL
gujaf-274	608	2	1, april,	DATE
gujaf-274	608	3	2024 45	DATE
gujaf-274	608	4	a., &aegandona	ORG
gujaf-274	608	5	a.	PERSON
gujaf-274	608	6	2009	DATE
gujaf-274	610	1	s.v.	GPE
gujaf-274	610	2	bachtiar	PERSON
gujaf-274	610	3	2010	DATE
gujaf-274	610	4	indonesia stock exchange	ORG
gujaf-274	610	5	islamic	NORP
gujaf-274	610	6	3 no.	CARDINAL
gujaf-274	611	1	3	CARDINAL
gujaf-274	612	1	241-252	CARDINAL
gujaf-274	612	2	s.	PERSON
gujaf-274	612	3	2012	DATE
gujaf-274	612	4	thai	NORP
gujaf-274	612	5	ipedr	PERSON
gujaf-274	612	6	46	CARDINAL
gujaf-274	613	1	61-65	DATE
gujaf-274	614	1	tan, a.	PERSON
gujaf-274	614	2	benni	PERSON
gujaf-274	614	3	d., & liani	ORG
gujaf-274	614	4	w.	PERSON
gujaf-274	614	5	2016	DATE
gujaf-274	616	1	international journal of economics	ORG
gujaf-274	616	2	6(4s	CARDINAL
gujaf-274	616	3	11–17	CARDINAL
gujaf-274	617	1	treviño	ORG
gujaf-274	617	2	l. k.	PERSON
gujaf-274	617	3	k. a.	PERSON
gujaf-274	618	1	2011	DATE
gujaf-274	620	1	academy of management perspectives	ORG
gujaf-274	620	2	25(3	CARDINAL
gujaf-274	620	3	23-43	CARDINAL
gujaf-274	621	1	r. i.	PERSON
gujaf-274	621	2	2015	CARDINAL
gujaf-274	623	1	new york	GPE
gujaf-274	624	1	van der laan smith	PERSON
gujaf-274	624	2	j., adhikari, a.	PERSON
gujaf-274	624	3	tondkar	GPE
gujaf-274	624	4	r. h. 2005	PERSON
gujaf-274	626	1	24	CARDINAL
gujaf-274	626	2	123–151	CARDINAL
gujaf-274	627	1	2011	DATE
gujaf-274	627	2	11	CARDINAL
gujaf-274	628	1	4	CARDINAL
gujaf-274	629	1	459-474	CARDINAL
gujaf-274	630	1	wang, h., tong	ORG
gujaf-274	630	2	l.	GPE
gujaf-274	630	3	takeuchi	GPE
gujaf-274	630	4	r., & george	ORG
gujaf-274	630	5	2016	CARDINAL
gujaf-274	632	1	academy of management journal	ORG
gujaf-274	632	2	534–544.watts	CARDINAL
gujaf-274	632	3	r. l.	PERSON
gujaf-274	632	4	j. l.	PERSON
gujaf-274	632	5	1990	DATE
gujaf-274	632	6	ten year	DATE
gujaf-274	633	1	65	CARDINAL
gujaf-274	633	2	1	CARDINAL
gujaf-274	634	1	131	CARDINAL
gujaf-274	634	2	webb	ORG
gujaf-274	634	3	e. (2004	DATE
gujaf-274	636	1	journal of management	ORG
gujaf-274	636	2	8	CARDINAL
gujaf-274	636	3	255	CARDINAL
gujaf-274	636	4	277	CARDINAL
gujaf-274	637	1	welford	PERSON
gujaf-274	637	2	r.	PERSON
gujaf-274	637	3	2007	DATE
gujaf-274	638	1	asia	LOC
gujaf-274	639	1	14(1	CARDINAL
gujaf-274	639	2	42-51	CARDINAL
gujaf-274	640	1	2017	CARDINAL
gujaf-274	642	1	journal of environmental management	ORG
gujaf-274	642	2	196	CARDINAL
gujaf-274	642	3	569–582	CARDINAL
gujaf-274	643	1	https:// doi.org/10.1016/j.jenvman.2017.03.057	GPE
gujaf-274	643	2	gusau journal of accounting	ORG
gujaf-274	643	3	5	CARDINAL
gujaf-274	643	4	1, april	DATE
gujaf-274	643	5	2024 46	DATE
gujaf-274	643	6	2018	DATE
gujaf-274	645	1	28(1	CARDINAL
gujaf-274	645	2	143	CARDINAL
gujaf-274	645	3	154	CARDINAL
gujaf-274	646	1	https://doi.org/10.1002/bse.2245 wooldridge	PERSON
gujaf-274	646	2	j. m.	PERSON
gujaf-274	646	3	2012	DATE
gujaf-274	648	1	mason	GPE
gujaf-274	648	2	ohio	GPE
gujaf-274	649	1	world bank	ORG
gujaf-274	650	1	2020	DATE
gujaf-274	653	1	washington	GPE
gujaf-274	653	2	dc. usa: world bank	ORG
gujaf-274	653	3	s.	PERSON
gujaf-274	653	4	wang	PERSON
gujaf-274	653	5	j., & song	ORG
gujaf-274	653	6	2011	DATE
gujaf-274	654	1	chinese	NORP
gujaf-274	655	1	72	DATE
gujaf-274	656	1	china policy institute	ORG
gujaf-274	656	2	the university of nottingham	ORG
gujaf-274	656	3	2019	DATE
gujaf-274	658	1	218	CARDINAL
gujaf-274	658	2	796–809	CARDINAL
gujaf-274	661	1	chang	PERSON
gujaf-274	661	2	x.	GPE
gujaf-274	661	3	& lee	PERSON
gujaf-274	661	4	2018	DATE
gujaf-274	662	1	chinese	NORP
gujaf-274	663	1	10(8	CARDINAL
gujaf-274	663	2	1-12	CARDINAL