id	sid	eid	entity	type
gujaf-287	1	1	gusau journal of accounting	ORG
gujaf-287	2	1	5	CARDINAL
gujaf-287	2	2	1, april	DATE
gujaf-287	2	3	2024	CARDINAL
gujaf-287	2	4	2756-665x	CARDINAL
gujaf-287	2	5	social sciences	ORG
gujaf-287	2	6	federal university gusau	ORG
gujaf-287	2	7	zamfara state	GPE
gujaf-287	2	8	gusau journal of accounting	ORG
gujaf-287	2	9	5	CARDINAL
gujaf-287	2	10	1, april	DATE
gujaf-287	2	11	2024	CARDINAL
gujaf-287	2	12	5	CARDINAL
gujaf-287	2	13	1 april	DATE
gujaf-287	2	14	2024	CARDINAL
gujaf-287	2	15	2756-665x	CARDINAL
gujaf-287	2	16	social sciences	ORG
gujaf-287	2	17	federal university gusau	ORG
gujaf-287	2	18	zamfara state	GPE
gujaf-287	3	1	ahmadu bello university press limited	ORG
gujaf-287	3	2	zaria	PERSON
gujaf-287	3	3	kaduna state	GPE
gujaf-287	3	4	nigeria	GPE
gujaf-287	4	1	08065949711	CARDINAL
gujaf-287	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-287	5	2	5	CARDINAL
gujaf-287	5	3	1, april	DATE
gujaf-287	5	4	2024	CARDINAL
gujaf-287	6	1	shehu usman hassan department	PERSON
gujaf-287	7	1	muhammad mustapha	PERSON
gujaf-287	7	2	ahmadu bello university	ORG
gujaf-287	7	3	zaria	PERSON
gujaf-287	7	4	kaduna state	GPE
gujaf-287	8	1	umar farouk	PERSON
gujaf-287	8	2	federal university gusau	ORG
gujaf-287	8	3	zamfara state	GPE
gujaf-287	9	1	modu kumshe department of accounting	ORG
gujaf-287	9	2	university of maiduguri	ORG
gujaf-287	9	3	borno	GPE
gujaf-287	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-287	10	2	paul university	ORG
gujaf-287	11	1	prof kabir tahir hamid	PERSON
gujaf-287	11	2	bayero university	ORG
gujaf-287	11	3	kano	ORG
gujaf-287	12	1	prof	PERSON
gujaf-287	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-287	13	2	university of jos	ORG
gujaf-287	14	1	clifford ofurum department of accounting	ORG
gujaf-287	14	2	university of portharcourt	ORG
gujaf-287	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-287	16	2	ahmadu bello university	ORG
gujaf-287	16	3	zaria	PERSON
gujaf-287	17	1	prof	PERSON
gujaf-287	18	1	yusuf	PERSON
gujaf-287	19	1	b. rahman	PERSON
gujaf-287	19	2	lagos state university	ORG
gujaf-287	20	1	gusau journal of accounting	ORG
gujaf-287	20	2	5	CARDINAL
gujaf-287	20	3	1, april	DATE
gujaf-287	20	4	2024	CARDINAL
gujaf-287	21	1	suleiman a. s. aruwa	PERSON
gujaf-287	21	2	nasarawa state university	ORG
gujaf-287	21	3	keffi	GPE
gujaf-287	23	1	muhammad junaidu	PERSON
gujaf-287	23	2	kurawa department of accounting	ORG
gujaf-287	23	3	university kano	ORG
gujaf-287	25	1	muhammad habibu sabari department	PERSON
gujaf-287	25	2	ahmadu bello university	ORG
gujaf-287	25	3	zaria	PERSON
gujaf-287	25	4	prof	PERSON
gujaf-287	26	1	okpanachi joshua department of accounting	ORG
gujaf-287	26	2	nigerian defence academy	ORG
gujaf-287	26	3	kaduna	GPE
gujaf-287	27	1	hassan ibrahim department	PERSON
gujaf-287	27	2	ibb university	ORG
gujaf-287	27	3	niger state	GPE
gujaf-287	28	1	prof	PERSON
gujaf-287	29	1	mary okwo department of accounting	ORG
gujaf-287	29	2	enugu state university of science and technology	ORG
gujaf-287	31	1	aminu isah department of accounting	ORG
gujaf-287	31	2	bayero university	ORG
gujaf-287	31	3	kano	ORG
gujaf-287	32	1	prof	PERSON
gujaf-287	33	1	ahmadu bello department of accounting	ORG
gujaf-287	33	2	ahmadu bello university	ORG
gujaf-287	33	3	zaria	PERSON
gujaf-287	34	1	prof	PERSON
gujaf-287	35	1	musa yelwa abubakar department	PERSON
gujaf-287	35	2	usmanu danfodiyo university	ORG
gujaf-287	35	3	sokoto state	ORG
gujaf-287	36	1	prof	ORG
gujaf-287	37	1	salisu abubakar department of accounting	ORG
gujaf-287	37	2	ahmadu bello university	ORG
gujaf-287	37	3	zaria	PERSON
gujaf-287	37	4	kaduna state	GPE
gujaf-287	38	1	prof	PERSON
gujaf-287	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-287	39	2	dutse	GPE
gujaf-287	39	3	jigawa state	GPE
gujaf-287	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-287	41	2	bayero university	ORG
gujaf-287	42	1	gusau journal of accounting	ORG
gujaf-287	42	2	5	CARDINAL
gujaf-287	42	3	1, april	DATE
gujaf-287	42	4	2024	CARDINAL
gujaf-287	42	5	fatima	PERSON
gujaf-287	42	6	university of maiduguri	ORG
gujaf-287	42	7	borno	GPE
gujaf-287	43	1	dr.	PERSON
gujaf-287	43	2	nasiru a. ka’oje	PERSON
gujaf-287	43	3	usmanu danfodiyo university	ORG
gujaf-287	43	4	sokoto	PERSON
gujaf-287	44	1	aminu abdullahi department of accounting	ORG
gujaf-287	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-287	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-287	45	2	nigerian defence academy	ORG
gujaf-287	45	3	kaduna state	GPE
gujaf-287	46	1	dr.	PERSON
gujaf-287	46	2	saidu adamu department of accounting	ORG
gujaf-287	47	1	dr.	PERSON
gujaf-287	47	2	nasiru yunusa department	PERSON
gujaf-287	47	3	ahmadu bello university	ORG
gujaf-287	47	4	zaria	PERSON
gujaf-287	48	1	aisha	PERSON
gujaf-287	48	2	muhammad department	PERSON
gujaf-287	48	3	ahmadu bello university	ORG
gujaf-287	48	4	zaria	PERSON
gujaf-287	49	1	lawal muhammad	PERSON
gujaf-287	49	2	ahmadu bello university	ORG
gujaf-287	49	3	zaria	PERSON
gujaf-287	50	1	farouk	PERSON
gujaf-287	50	2	american university of nigeria	ORG
gujaf-287	50	3	yola	ORG
gujaf-287	51	1	bashir umar farouk	PERSON
gujaf-287	51	2	federal university gusau	ORG
gujaf-287	51	3	zamfara state	GPE
gujaf-287	52	1	dr emmanuel omokhuale department	PERSON
gujaf-287	52	2	federal university gusau	ORG
gujaf-287	53	1	state gusau journal of accounting	ORG
gujaf-287	53	2	5	CARDINAL
gujaf-287	53	3	1, april	DATE
gujaf-287	53	4	2024	CARDINAL
gujaf-287	53	5	vi advisory board	ORG
gujaf-287	54	1	kabiru isah	PERSON
gujaf-287	54	2	bayero university kano	ORG
gujaf-287	55	1	bashir	PERSON
gujaf-287	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-287	55	3	sokoto state	ORG
gujaf-287	57	1	muhammad tanko	PERSON
gujaf-287	57	2	kaduna state university	ORG
gujaf-287	57	3	kaduna	GPE
gujaf-287	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-287	58	2	sokoto state	ORG
gujaf-287	60	1	aliyu sulaiman kantudu	PERSON
gujaf-287	60	2	university kano	ORG
gujaf-287	61	1	yazid kabir ibrahim	PERSON
gujaf-287	61	2	federal university gusau	ORG
gujaf-287	61	3	zamfara state	GPE
gujaf-287	62	1	gusau journal of accounting	ORG
gujaf-287	62	2	5	CARDINAL
gujaf-287	62	3	1, april	DATE
gujaf-287	62	4	2024	CARDINAL
gujaf-287	62	5	gusau journal of accounting	ORG
gujaf-287	63	1	two	CARDINAL
gujaf-287	63	2	april and october annually	DATE
gujaf-287	64	1	the department of accounting	ORG
gujaf-287	64	2	social sciences	ORG
gujaf-287	64	3	federal university gusau	ORG
gujaf-287	64	4	zamfara state	GPE
gujaf-287	64	5	nigeria	GPE
gujaf-287	64	6	islamic finance	ORG
gujaf-287	64	7	islamic	NORP
gujaf-287	65	1	english	LANGUAGE
gujaf-287	66	1	more than 15	CARDINAL
gujaf-287	66	2	a4	ORG
gujaf-287	66	3	1.5	CARDINAL
gujaf-287	66	4	12	CARDINAL
gujaf-287	67	1	25 percent	PERCENT
gujaf-287	68	1	5000	CARDINAL
gujaf-287	68	2	more than 250	CARDINAL
gujaf-287	68	3	four	CARDINAL
gujaf-287	69	1	apa 7th	PRODUCT
gujaf-287	70	1	5	CARDINAL
gujaf-287	70	2	1, april	DATE
gujaf-287	70	3	2024	CARDINAL
gujaf-287	74	1	fcmb	PERSON
gujaf-287	74	2	7278465011	DATE
gujaf-287	74	3	gusau journal of accounting	ORG
gujaf-287	74	4	federal university gusau	ORG
gujaf-287	74	5	zamfara state	GPE
gujaf-287	76	1	+2348069393824	DATE
gujaf-287	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-287	76	3	5	CARDINAL
gujaf-287	76	4	1, april	DATE
gujaf-287	76	5	2024	DATE
gujaf-287	76	6	nigeria sirajo	GPE
gujaf-287	76	7	saad	PERSON
gujaf-287	76	8	shehu usman hassan phd	PERSON
gujaf-287	76	9	saidu adamu phd board	PERSON
gujaf-287	76	10	nigerian	NORP
gujaf-287	77	1	aliyu abubakar	PERSON
gujaf-287	77	2	yunusa nasiru phd	PERSON
gujaf-287	77	3	umar abubakar	PERSON
gujaf-287	77	4	nigeria	GPE
gujaf-287	77	5	shehu usman	ORG
gujaf-287	77	6	danson andrew	PERSON
gujaf-287	77	7	abdullahi bala ado phd	PERSON
gujaf-287	77	8	nigeria	GPE
gujaf-287	77	9	nkiru philomena	ORG
gujaf-287	77	10	esther	PERSON
gujaf-287	77	11	daniel gbadebo	PERSON
gujaf-287	77	12	nigeria	GPE
gujaf-287	77	13	bashir abdulrauf mohammed	PERSON
gujaf-287	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-287	78	1	salisu	ORG
gujaf-287	78	2	ibrahim yusuf phd	PERSON
gujaf-287	78	3	suleiman salami phd	PERSON
gujaf-287	78	4	ridwan ayagi phd	PERSON
gujaf-287	78	5	aca	ORG
gujaf-287	78	6	rashida lawal	PERSON
gujaf-287	78	7	phd	PERSON
gujaf-287	78	8	nigeria	GPE
gujaf-287	78	9	catherine omoleye	PERSON
gujaf-287	78	10	ezekiel phd csr	PERSON
gujaf-287	78	11	nigeria	GPE
gujaf-287	78	12	pls	NORP
gujaf-287	78	13	tajudeen alaburo	PERSON
gujaf-287	78	14	rofiat bolanle	GPE
gujaf-287	78	15	abdussalam	GPE
gujaf-287	78	16	abdulrahman abubakar	PERSON
gujaf-287	78	17	tajudeen	PERSON
gujaf-287	78	18	akeem olamilekan babatunde	PERSON
gujaf-287	78	19	nigeria	GPE
gujaf-287	78	20	adamu kanoma	PERSON
gujaf-287	78	21	nurudeen usman miko	PERSON
gujaf-287	78	22	augustine ayuba	ORG
gujaf-287	78	23	idris mohammed	PERSON
gujaf-287	78	24	mark g	PERSON
gujaf-287	78	25	tagwai gusau journal of accounting	ORG
gujaf-287	78	26	5	CARDINAL
gujaf-287	78	27	1, april	DATE
gujaf-287	78	28	2024	CARDINAL
gujaf-287	78	29	nigeria odogu	GPE
gujaf-287	78	30	terry keme zuode	PERSON
gujaf-287	78	31	phd	PERSON
gujaf-287	78	32	koroye	PERSON
gujaf-287	78	33	amapamo stephen board	ORG
gujaf-287	78	34	nigeria	GPE
gujaf-287	78	35	rashida lawal phd	PERSON
gujaf-287	79	1	kabir hamid tahir	PERSON
gujaf-287	79	2	nigeria	GPE
gujaf-287	79	3	adamu lawal bello	ORG
gujaf-287	80	1	j. okpanachi	PERSON
gujaf-287	81	1	t. nyor	PERSON
gujaf-287	81	2	lateef olumude mustapha	PERSON
gujaf-287	81	3	ph.d	ORG
gujaf-287	81	4	nigerian	NORP
gujaf-287	82	1	tajudeen alaburo	ORG
gujaf-287	82	2	abdulsalam	PERSON
gujaf-287	82	3	daniel gbadebo	PERSON
gujaf-287	82	4	nigeria	GPE
gujaf-287	82	5	idris mohammed	PERSON
gujaf-287	82	6	bejamin k	PERSON
gujaf-287	82	7	gugong phd	PERSON
gujaf-287	82	8	rofiat adedokun	PERSON
gujaf-287	82	9	abdulrahman	PERSON
gujaf-287	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-287	82	11	5	CARDINAL
gujaf-287	82	12	1, april	DATE
gujaf-287	82	13	2024	CARDINAL
gujaf-287	82	14	nigerian	NORP
gujaf-287	83	1	tajudeen alaburo abdulsalam department of accounting	ORG
gujaf-287	83	2	kwara state university of malete	ORG
gujaf-287	83	3	kwara state	PERSON
gujaf-287	83	4	daniel gbadebo	ORG
gujaf-287	83	5	department of accounting science walter sisulu university	ORG
gujaf-287	83	6	south africa	GPE
gujaf-287	83	7	around 5% to 10%	PERCENT
gujaf-287	83	8	nigerian	NORP
gujaf-287	83	9	approximately 7,400 square kilometres	QUANTITY
gujaf-287	83	10	nigeria	GPE
gujaf-287	85	1	nigeria	GPE
gujaf-287	86	1	annual	DATE
gujaf-287	86	2	the nigeria exchange	ORG
gujaf-287	86	3	2013	DATE
gujaf-287	86	4	2023	CARDINAL
gujaf-287	86	5	three	CARDINAL
gujaf-287	90	1	nigeria	GPE
gujaf-287	92	1	nigerian	NORP
gujaf-287	93	1	mailto:alaburotajudeenabdulsalam@gmail.com https://orcid.org/0009-0008-1481-1265 gusau journal	PERSON
gujaf-287	93	2	5	CARDINAL
gujaf-287	93	3	1, april	DATE
gujaf-287	93	4	2024 280 1	DATE
gujaf-287	94	1	nigeria	GPE
gujaf-287	94	2	africa	LOC
gujaf-287	94	3	sixth	ORDINAL
gujaf-287	94	4	graham & ovadia	ORG
gujaf-287	94	5	2019	DATE
gujaf-287	95	1	about 90%	PERCENT
gujaf-287	95	2	80%	PERCENT
gujaf-287	95	3	over three decades	DATE
gujaf-287	96	1	nigeria	GPE
gujaf-287	96	2	2.8 to 3.0 million barrels	QUANTITY
gujaf-287	96	3	2021	CARDINAL
gujaf-287	97	1	around 5% to 10%	PERCENT
gujaf-287	97	2	nigerian	NORP
gujaf-287	97	3	approximately 7,400 square kilometres	QUANTITY
gujaf-287	97	4	orekoya & oluleke	ORG
gujaf-287	97	5	2021	CARDINAL
gujaf-287	98	1	nigeria	GPE
gujaf-287	98	2	25%	PERCENT
gujaf-287	98	3	curtin et al.	PERSON
gujaf-287	98	4	2019	DATE
gujaf-287	98	5	ting et al.	PERSON
gujaf-287	98	6	2019	DATE
gujaf-287	99	1	adishi & hunga	ORG
gujaf-287	99	2	2017	DATE
gujaf-287	99	3	ruan & liu	ORG
gujaf-287	99	4	2021	DATE
gujaf-287	100	1	trumpp & guenther	ORG
gujaf-287	100	2	2017	DATE
gujaf-287	101	1	xie et al.	ORG
gujaf-287	101	2	2019	DATE
gujaf-287	102	1	the past decade	DATE
gujaf-287	102	2	chao & farrier	ORG
gujaf-287	102	3	2021	CARDINAL
gujaf-287	102	4	patil	NORP
gujaf-287	102	5	2021	DATE
gujaf-287	103	1	recent years	DATE
gujaf-287	104	1	lim	ORG
gujaf-287	104	2	2022	CARDINAL
gujaf-287	104	3	urbieta, & boiral	ORG
gujaf-287	104	4	2022	CARDINAL
gujaf-287	105	1	2024	DATE
gujaf-287	107	1	freeman	PERSON
gujaf-287	107	2	1984	DATE
gujaf-287	108	1	gusau journal of accounting	ORG
gujaf-287	108	2	5	CARDINAL
gujaf-287	108	3	1, april,	DATE
gujaf-287	108	4	2024 281	DATE
gujaf-287	108	5	freeman	ORG
gujaf-287	108	6	1984	DATE
gujaf-287	109	1	santa-maria	GPE
gujaf-287	109	2	vermeulen	PERSON
gujaf-287	109	3	2021	DATE
gujaf-287	110	1	2020	DATE
gujaf-287	111	1	aguilera	PERSON
gujaf-287	111	2	2020	DATE
gujaf-287	111	3	2022	CARDINAL
gujaf-287	112	1	recent years	DATE
gujaf-287	113	1	2020	DATE
gujaf-287	114	1	2015	CARDINAL
gujaf-287	114	2	yu & zhao	ORG
gujaf-287	114	3	2015	DATE
gujaf-287	115	1	harjoto	NORP
gujaf-287	115	2	laksmana	PERSON
gujaf-287	115	3	2015	DATE
gujaf-287	116	1	approximately $26 billion	MONEY
gujaf-287	117	1	blackrock	GPE
gujaf-287	117	2	2019	DATE
gujaf-287	117	3	esg	ORG
gujaf-287	117	4	$400 billion	MONEY
gujaf-287	117	5	the next decade	DATE
gujaf-287	117	6	hartmann & carmenate	ORG
gujaf-287	117	7	2021	CARDINAL
gujaf-287	117	8	trumpp & guenther	ORG
gujaf-287	117	9	2017	DATE
gujaf-287	119	1	ting et al.	PERSON
gujaf-287	119	2	2019	DATE
gujaf-287	119	3	2022	CARDINAL
gujaf-287	121	1	whelan et al	PERSON
gujaf-287	122	1	2021	CARDINAL
gujaf-287	122	2	over 2,200	CARDINAL
gujaf-287	123	1	around 90%	PERCENT
gujaf-287	123	2	2019	DATE
gujaf-287	124	1	two	CARDINAL
gujaf-287	124	2	patil et al.	PERSON
gujaf-287	124	3	2021	CARDINAL
gujaf-287	124	4	pandey et al.	PERSON
gujaf-287	124	5	2023	CARDINAL
gujaf-287	125	1	gusau journal of accounting	ORG
gujaf-287	125	2	5	CARDINAL
gujaf-287	125	3	1, april	DATE
gujaf-287	125	4	2024 282	DATE
gujaf-287	125	5	2018	DATE
gujaf-287	126	1	abdi et al.	PERSON
gujaf-287	126	2	2022	CARDINAL
gujaf-287	126	3	esg	ORG
gujaf-287	126	4	nigeria	GPE
gujaf-287	127	1	esg	CARDINAL
gujaf-287	127	2	nigeria	GPE
gujaf-287	127	3	more than 95%	PERCENT
gujaf-287	127	4	eccles et al.	GPE
gujaf-287	127	5	2011	DATE
gujaf-287	127	6	kenny et al.	PERSON
gujaf-287	127	7	2022	CARDINAL
gujaf-287	128	1	nigeria	GPE
gujaf-287	129	1	esg	ORG
gujaf-287	129	2	over 80%	PERCENT
gujaf-287	129	3	2015	DATE
gujaf-287	129	4	xu et al.	PERSON
gujaf-287	129	5	2021	CARDINAL
gujaf-287	130	1	nigeria	GPE
gujaf-287	130	2	2023	CARDINAL
gujaf-287	130	3	2020	DATE
gujaf-287	131	1	nigerian	NORP
gujaf-287	132	1	i.	PERSON
gujaf-287	132	2	nigerian	NORP
gujaf-287	134	1	nigerian	NORP
gujaf-287	134	2	nigerian	NORP
gujaf-287	135	1	2	CARDINAL
gujaf-287	135	2	2022	CARDINAL
gujaf-287	136	1	two	CARDINAL
gujaf-287	136	2	zahid et al.	PERSON
gujaf-287	136	3	2022	CARDINAL
gujaf-287	137	1	behl et al.	ORG
gujaf-287	137	2	2022	CARDINAL
gujaf-287	138	1	5	CARDINAL
gujaf-287	138	2	1, april	DATE
gujaf-287	138	3	2024 283	DATE
gujaf-287	139	1	bai et al.	PERSON
gujaf-287	139	2	2022	CARDINAL
gujaf-287	141	1	first	ORDINAL
gujaf-287	141	2	2022	CARDINAL
gujaf-287	142	1	second	ORDINAL
gujaf-287	143	1	third	ORDINAL
gujaf-287	143	2	olsen et al.	PERSON
gujaf-287	143	3	2021	CARDINAL
gujaf-287	144	1	esg	ORG
gujaf-287	144	2	xu et al.	PERSON
gujaf-287	144	3	2021	CARDINAL
gujaf-287	146	1	1929	DATE
gujaf-287	146	2	us	GPE
gujaf-287	146	3	chairani & siregar	ORG
gujaf-287	146	4	2021	CARDINAL
gujaf-287	147	1	2008–2009	CARDINAL
gujaf-287	147	2	abdi et al.	PERSON
gujaf-287	147	3	2022	CARDINAL
gujaf-287	148	1	2022	CARDINAL
gujaf-287	149	1	the united nations	ORG
gujaf-287	149	2	2004	DATE
gujaf-287	150	1	esg	ORG
gujaf-287	150	2	csr	ORG
gujaf-287	150	3	giannopoulos et al.	PERSON
gujaf-287	150	4	2022	CARDINAL
gujaf-287	151	1	the 20th century	DATE
gujaf-287	151	2	dalal & thaker	ORG
gujaf-287	151	3	2019	DATE
gujaf-287	152	1	esg	ORG
gujaf-287	152	2	friedman	ORG
gujaf-287	152	3	1999	DATE
gujaf-287	152	4	gusau journal of accounting	ORG
gujaf-287	152	5	5	CARDINAL
gujaf-287	152	6	1, april	DATE
gujaf-287	152	7	2024 284	QUANTITY
gujaf-287	152	8	busch, & bassen	ORG
gujaf-287	152	9	2015	DATE
gujaf-287	157	1	ivwurie & akpan	ORG
gujaf-287	157	2	2021	CARDINAL
gujaf-287	157	3	2021	CARDINAL
gujaf-287	160	1	the world commission	ORG
gujaf-287	160	2	2022	CARDINAL
gujaf-287	162	1	csr	ORG
gujaf-287	162	2	tbi	GPE
gujaf-287	163	1	sharma	ORG
gujaf-287	163	2	2016	DATE
gujaf-287	165	1	ben clarke	PERSON
gujaf-287	165	2	2021	CARDINAL
gujaf-287	165	3	gupta	GPE
gujaf-287	165	4	2021	CARDINAL
gujaf-287	166	1	okolo-obasi	PERSON
gujaf-287	166	2	2021	CARDINAL
gujaf-287	168	1	the gusau journal of accounting	ORG
gujaf-287	168	2	5	CARDINAL
gujaf-287	168	3	1, april	DATE
gujaf-287	168	4	2024 285	DATE
gujaf-287	168	5	okolo-obasi	PERSON
gujaf-287	168	6	2019	DATE
gujaf-287	169	1	elkington	PERSON
gujaf-287	169	2	1999	DATE
gujaf-287	169	3	1	CARDINAL
gujaf-287	169	4	2021	CARDINAL
gujaf-287	171	1	angela et al.	PERSON
gujaf-287	171	2	2021	CARDINAL
gujaf-287	173	1	three	CARDINAL
gujaf-287	173	2	angela et al.	PERSON
gujaf-287	173	3	2021	CARDINAL
gujaf-287	174	1	1	CARDINAL
gujaf-287	174	2	2024	DATE
gujaf-287	175	1	al.	PERSON
gujaf-287	175	2	2017	CARDINAL
gujaf-287	177	1	zabolotnyy	ORG
gujaf-287	177	2	2019	CARDINAL
gujaf-287	177	3	financial gusau journal of accounting	ORG
gujaf-287	177	4	5	CARDINAL
gujaf-287	177	5	1, april	DATE
gujaf-287	177	6	2024	CARDINAL
gujaf-287	177	7	286	CARDINAL
gujaf-287	178	1	al.	PERSON
gujaf-287	178	2	2017	CARDINAL
gujaf-287	178	3	zabolotnyy	NORP
gujaf-287	178	4	2019	DATE
gujaf-287	178	5	esg	ORG
gujaf-287	179	1	2019	CARDINAL
gujaf-287	180	1	2014	DATE
gujaf-287	180	2	stein & wiedemann	ORG
gujaf-287	180	3	2016	DATE
gujaf-287	183	1	2021	CARDINAL
gujaf-287	189	1	the 1970s	DATE
gujaf-287	191	1	2015	CARDINAL
gujaf-287	191	2	2,200	CARDINAL
gujaf-287	191	3	approximately 90%	PERCENT
gujaf-287	191	4	esg	ORG
gujaf-287	192	1	al.	PERSON
gujaf-287	192	2	2018	DATE
gujaf-287	192	3	132	CARDINAL
gujaf-287	192	4	78%	PERCENT
gujaf-287	193	1	1,000	CARDINAL
gujaf-287	193	2	between 2015 and 2020	CARDINAL
gujaf-287	193	3	whelan et al.	PERSON
gujaf-287	193	4	2020	DATE
gujaf-287	193	5	goel	PERSON
gujaf-287	193	6	2018	DATE
gujaf-287	193	7	kao	PERSON
gujaf-287	193	8	2018	DATE
gujaf-287	194	1	58%	PERCENT
gujaf-287	194	2	esg	ORG
gujaf-287	194	3	8%	PERCENT
gujaf-287	194	4	13%	PERCENT
gujaf-287	194	5	21%	PERCENT
gujaf-287	195	1	5	CARDINAL
gujaf-287	195	2	1, april	DATE
gujaf-287	195	3	2024 287	DATE
gujaf-287	196	1	alshehhi	ORG
gujaf-287	196	2	nobanee	PERSON
gujaf-287	196	3	khare	ORG
gujaf-287	196	4	2018	DATE
gujaf-287	196	5	ting	PERSON
gujaf-287	196	6	2020	DATE
gujaf-287	196	7	de-lucia	ORG
gujaf-287	196	8	pazienza	GPE
gujaf-287	196	9	bartlett	PERSON
gujaf-287	196	10	2020	DATE
gujaf-287	196	11	busch	PERSON
gujaf-287	196	12	2015	CARDINAL
gujaf-287	199	1	esg	ORG
gujaf-287	200	1	garcia & orsato	ORG
gujaf-287	200	2	2020	DATE
gujaf-287	201	1	nigerian	NORP
gujaf-287	202	1	xiao	PERSON
gujaf-287	202	2	2023	CARDINAL
gujaf-287	202	3	esg	ORG
gujaf-287	202	4	indonesian	NORP
gujaf-287	202	5	chinese	NORP
gujaf-287	203	1	şeker	PERSON
gujaf-287	203	2	2022	CARDINAL
gujaf-287	204	1	2023	CARDINAL
gujaf-287	205	1	deb et al.	PERSON
gujaf-287	205	2	2022	CARDINAL
gujaf-287	205	3	indian	NORP
gujaf-287	205	4	the bombay stock exchange	ORG
gujaf-287	206	1	csr	ORG
gujaf-287	207	1	2017	CARDINAL
gujaf-287	207	2	tobin	ORG
gujaf-287	207	3	german	NORP
gujaf-287	209	1	yoon et al.	PERSON
gujaf-287	209	2	2018	DATE
gujaf-287	209	3	korea	GPE
gujaf-287	209	4	csr	ORG
gujaf-287	210	1	zhao et al.	PERSON
gujaf-287	210	2	2018	DATE
gujaf-287	210	3	china	GPE
gujaf-287	211	1	2019	DATE
gujaf-287	211	2	5	CARDINAL
gujaf-287	211	3	1, april	DATE
gujaf-287	211	4	2024	CARDINAL
gujaf-287	211	5	288	PRODUCT
gujaf-287	211	6	65	CARDINAL
gujaf-287	211	7	indian	NORP
gujaf-287	211	8	2015 to 2017	DATE
gujaf-287	212	1	fatemi et al.	PERSON
gujaf-287	212	2	2018	DATE
gujaf-287	212	3	2006 to 2011	DATE
gujaf-287	212	4	esg	ORDINAL
gujaf-287	213	1	xie et al.	PERSON
gujaf-287	213	2	2019	DATE
gujaf-287	213	3	esg	ORG
gujaf-287	214	1	bhaskaran et al	PERSON
gujaf-287	214	2	2020	DATE
gujaf-287	214	3	4887	CARDINAL
gujaf-287	214	4	2014 to 2018	DATE
gujaf-287	215	1	de-lucia et al	ORG
gujaf-287	216	1	2020	DATE
gujaf-287	216	2	1038	CARDINAL
gujaf-287	216	3	22	CARDINAL
gujaf-287	216	4	european	NORP
gujaf-287	216	5	2018	DATE
gujaf-287	216	6	2019	DATE
gujaf-287	217	1	naeem et al.	PERSON
gujaf-287	217	2	2022	CARDINAL
gujaf-287	217	3	1042	CARDINAL
gujaf-287	217	4	2010	DATE
gujaf-287	217	5	2019	DATE
gujaf-287	217	6	esg	ORG
gujaf-287	217	7	tobin	ORG
gujaf-287	218	1	nigerian	NORP
gujaf-287	219	1	chairani	NORP
gujaf-287	219	2	2021	CARDINAL
gujaf-287	219	3	the asean region	LOC
gujaf-287	219	4	indonesia	GPE
gujaf-287	219	5	malaysia	GPE
gujaf-287	219	6	philippines	GPE
gujaf-287	219	7	singapore	GPE
gujaf-287	219	8	thailand	GPE
gujaf-287	219	9	2014	DATE
gujaf-287	219	10	2018	DATE
gujaf-287	222	1	li et al.	PERSON
gujaf-287	222	2	2018	DATE
gujaf-287	222	3	367	CARDINAL
gujaf-287	222	4	between 2004 and 2013	DATE
gujaf-287	224	1	ahmad et al.	PERSON
gujaf-287	224	2	2021	CARDINAL
gujaf-287	224	3	351	CARDINAL
gujaf-287	224	4	2002	DATE
gujaf-287	224	5	2018	DATE
gujaf-287	225	1	esg	ORG
gujaf-287	227	1	abdi et al.	PERSON
gujaf-287	227	2	2022	CARDINAL
gujaf-287	227	3	38	CARDINAL
gujaf-287	227	4	2009	DATE
gujaf-287	227	5	2019	DATE
gujaf-287	229	1	landi	PERSON
gujaf-287	229	2	2019	DATE
gujaf-287	229	3	54	CARDINAL
gujaf-287	229	4	italian	NORP
gujaf-287	229	5	2007	DATE
gujaf-287	229	6	gusau journal of accounting	ORG
gujaf-287	229	7	5	CARDINAL
gujaf-287	229	8	1, april	DATE
gujaf-287	229	9	2024 289 2015	DATE
gujaf-287	229	10	esg	ORG
gujaf-287	230	1	2020	DATE
gujaf-287	230	2	etfs	ORG
gujaf-287	230	3	canada	GPE
gujaf-287	230	4	covid-19	PRODUCT
gujaf-287	230	5	etfs	ORG
gujaf-287	231	1	nollet et al.	PERSON
gujaf-287	231	2	2016	CARDINAL
gujaf-287	231	3	2007 to 2011	DATE
gujaf-287	233	1	williams	PERSON
gujaf-287	233	2	2011	DATE
gujaf-287	233	3	csr	ORG
gujaf-287	234	1	duque-grisales	PERSON
gujaf-287	234	2	2021	CARDINAL
gujaf-287	234	3	104	CARDINAL
gujaf-287	234	4	latin america	LOC
gujaf-287	234	5	2011	DATE
gujaf-287	234	6	2015	DATE
gujaf-287	234	7	esg	ORG
gujaf-287	235	1	garcia	PERSON
gujaf-287	235	2	2020	DATE
gujaf-287	235	3	2165	CARDINAL
gujaf-287	235	4	2007	DATE
gujaf-287	235	5	2014	DATE
gujaf-287	236	1	esg	ORG
gujaf-287	237	1	nigerian	NORP
gujaf-287	238	1	bhaskaran et al	PERSON
gujaf-287	238	2	2020	DATE
gujaf-287	238	3	zahid et al.	PERSON
gujaf-287	238	4	2022	CARDINAL
gujaf-287	239	1	nigeria	GPE
gujaf-287	240	1	r. edward freeman	PERSON
gujaf-287	240	2	the early 1980s	DATE
gujaf-287	240	3	2015	DATE
gujaf-287	243	1	gusau journal of accounting	ORG
gujaf-287	243	2	5	CARDINAL
gujaf-287	243	3	1, april	DATE
gujaf-287	243	4	2024 290	DATE
gujaf-287	243	5	2015	DATE
gujaf-287	245	1	2015	CARDINAL
gujaf-287	246	1	2015	CARDINAL
gujaf-287	248	1	2000	DATE
gujaf-287	248	2	esg	ORG
gujaf-287	249	1	siew	PERSON
gujaf-287	249	2	2015	CARDINAL
gujaf-287	250	1	kay et al.	PERSON
gujaf-287	250	2	2020	DATE
gujaf-287	252	1	bai et al.'s	PERSON
gujaf-287	252	2	2022	CARDINAL
gujaf-287	252	3	2015	CARDINAL
gujaf-287	252	4	esg	ORG
gujaf-287	253	1	2019	DATE
gujaf-287	254	1	yu	PERSON
gujaf-287	254	2	zhao	PERSON
gujaf-287	254	3	2015	DATE
gujaf-287	255	1	han	NORP
gujaf-287	255	2	2016	CARDINAL
gujaf-287	255	3	the united states	GPE
gujaf-287	255	4	20%	PERCENT
gujaf-287	258	1	morgan stanley institute	ORG
gujaf-287	258	2	85%	PERCENT
gujaf-287	258	3	52%	PERCENT
gujaf-287	258	4	67%	PERCENT
gujaf-287	258	5	at least one	CARDINAL
gujaf-287	258	6	goel	PERSON
gujaf-287	258	7	2018	DATE
gujaf-287	258	8	kao et al.	PERSON
gujaf-287	258	9	2018	DATE
gujaf-287	259	1	esg	ORG
gujaf-287	259	2	nigeria	GPE
gujaf-287	260	1	gusau journal of accounting	ORG
gujaf-287	260	2	5	CARDINAL
gujaf-287	260	3	1, april	DATE
gujaf-287	260	4	2024 291	DATE
gujaf-287	261	1	first	ORDINAL
gujaf-287	261	2	ahmad	NORP
gujaf-287	261	3	2021	DATE
gujaf-287	264	1	nguyen	NORP
gujaf-287	264	2	hoang, & tran	ORG
gujaf-287	264	3	2022	CARDINAL
gujaf-287	266	1	nigeria	GPE
gujaf-287	268	1	freeman	PERSON
gujaf-287	268	2	dmytriyev	ORG
gujaf-287	268	3	2017	CARDINAL
gujaf-287	270	1	tran	PERSON
gujaf-287	270	2	2022	CARDINAL
gujaf-287	271	1	ahmad	NORP
gujaf-287	271	2	2021	CARDINAL
gujaf-287	271	3	2022	CARDINAL
gujaf-287	271	4	xie et al.	ORG
gujaf-287	271	5	2019	DATE
gujaf-287	273	1	castelo-branco	ORG
gujaf-287	273	2	lima	GPE
gujaf-287	273	3	2007	DATE
gujaf-287	274	1	freeman	PERSON
gujaf-287	274	2	1980	DATE
gujaf-287	274	3	parmar et al.	PERSON
gujaf-287	274	4	2010	DATE
gujaf-287	275	1	3	CARDINAL
gujaf-287	275	2	2011	DATE
gujaf-287	275	3	direct gusau journal of accounting	ORG
gujaf-287	275	4	5	CARDINAL
gujaf-287	275	5	1, april	DATE
gujaf-287	275	6	2024	CARDINAL
gujaf-287	275	7	292	CARDINAL
gujaf-287	276	1	nigerian	NORP
gujaf-287	277	1	ernst & williams-jr.	ORG
gujaf-287	277	2	2014	DATE
gujaf-287	278	1	annual	DATE
gujaf-287	279	1	campbell et al.	PERSON
gujaf-287	279	2	2020	DATE
gujaf-287	280	1	2013	DATE
gujaf-287	280	2	2023	CARDINAL
gujaf-287	280	3	the implementation year of ifrs	DATE
gujaf-287	280	4	nigeria	GPE
gujaf-287	280	5	2013	DATE
gujaf-287	281	1	annually	DATE
gujaf-287	281	2	six	CARDINAL
gujaf-287	281	3	nigeria	GPE
gujaf-287	281	4	exxonmobil	ORG
gujaf-287	281	5	shell plc	ORG
gujaf-287	281	6	oando plc	ORG
gujaf-287	282	1	nigeria	GPE
gujaf-287	282	2	goyal & jegadeesh	ORG
gujaf-287	282	3	2018	DATE
gujaf-287	283	1	esg	ORG
gujaf-287	283	2	2024	DATE
gujaf-287	284	1	1	CARDINAL
gujaf-287	284	2	2024	CARDINAL
gujaf-287	284	3	5	CARDINAL
gujaf-287	284	4	1, april	DATE
gujaf-287	284	5	2024 293	CARDINAL
gujaf-287	284	6	ishi's	ORG
gujaf-287	284	7	1990	DATE
gujaf-287	284	8	1	CARDINAL
gujaf-287	287	1	1	CARDINAL
gujaf-287	287	2	2	CARDINAL
gujaf-287	287	3	∝	ORG
gujaf-287	287	4	linear	ORG
gujaf-287	288	1	lista	GPE
gujaf-287	288	2	2014	DATE
gujaf-287	290	1	2017	DATE
gujaf-287	291	1	jarque	NORP
gujaf-287	295	1	2002	DATE
gujaf-287	297	1	firstly	ORDINAL
gujaf-287	298	1	secondly	ORDINAL
gujaf-287	300	1	gusau journal of accounting	ORG
gujaf-287	300	2	5	CARDINAL
gujaf-287	300	3	1, april	DATE
gujaf-287	300	4	2024 294	CARDINAL
gujaf-287	301	1	gujarati & porter	ORG
gujaf-287	301	2	2009	DATE
gujaf-287	306	1	rem	PERSON
gujaf-287	306	2	gujarati & porter	ORG
gujaf-287	306	3	2009	DATE
gujaf-287	308	1	rem	PERSON
gujaf-287	309	1	kumaran & rajamoorthy	ORG
gujaf-287	309	2	2024	DATE
gujaf-287	310	1	lagrange	GPE
gujaf-287	310	2	econometricians	NORP
gujaf-287	310	3	rem	PERSON
gujaf-287	310	4	zero	CARDINAL
gujaf-287	311	1	hausman	PERSON
gujaf-287	311	2	2015	CARDINAL
gujaf-287	311	3	rem	PERSON
gujaf-287	311	4	hill et al.	ORG
gujaf-287	311	5	2008	DATE
gujaf-287	312	1	gusau journal of accounting	ORG
gujaf-287	312	2	5	CARDINAL
gujaf-287	312	3	1, april	DATE
gujaf-287	312	4	2024	CARDINAL
gujaf-287	312	5	2	CARDINAL
gujaf-287	313	1	3.4848 2.565	CARDINAL
gujaf-287	313	2	12.9200	CARDINAL
gujaf-287	313	3	4.855 12.0000	CARDINAL
gujaf-287	313	4	23.2318	CARDINAL
gujaf-287	313	5	0.301 2.121 7.0000	MONEY
gujaf-287	313	6	6.1781	CARDINAL
gujaf-287	313	7	1.201	CARDINAL
gujaf-287	313	8	4.2754	CARDINAL
gujaf-287	314	1	7.934 60.2556	CARDINAL
gujaf-287	314	2	0.0002 0.001 0.019 0.000	QUANTITY
gujaf-287	314	3	2024	CARDINAL
gujaf-287	314	4	2	CARDINAL
gujaf-287	314	5	five	CARDINAL
gujaf-287	315	1	3.7336	CARDINAL
gujaf-287	316	1	2.565	CARDINAL
gujaf-287	316	2	13.358	CARDINAL
gujaf-287	317	1	3.970	CARDINAL
gujaf-287	317	2	7.934	CARDINAL
gujaf-287	318	1	12.92	CARDINAL
gujaf-287	318	2	7 to 28	DATE
gujaf-287	318	3	60.2556	CARDINAL
gujaf-287	322	1	gusau journal of accounting	ORG
gujaf-287	322	2	5	CARDINAL
gujaf-287	322	3	1, april	DATE
gujaf-287	322	4	2024	CARDINAL
gujaf-287	322	5	296	CARDINAL
gujaf-287	322	6	3	CARDINAL
gujaf-287	322	7	26.7733(0.0028	CARDINAL
gujaf-287	322	8	22.6498(0.0121	CARDINAL
gujaf-287	322	9	25.3036(0.0048	CARDINAL
gujaf-287	322	10	20.6864(0.0234	CARDINAL
gujaf-287	322	11	2024	CARDINAL
gujaf-287	322	12	3	CARDINAL
gujaf-287	322	13	four	CARDINAL
gujaf-287	323	1	26.7733	CARDINAL
gujaf-287	323	2	0.0028	CARDINAL
gujaf-287	324	1	22.6498	CARDINAL
gujaf-287	324	2	0.0121	CARDINAL
gujaf-287	325	1	25.3036	CARDINAL
gujaf-287	325	2	0.0048	CARDINAL
gujaf-287	326	1	20.6864	CARDINAL
gujaf-287	326	2	0.0234	CARDINAL
gujaf-287	330	1	gusau journal of accounting	ORG
gujaf-287	330	2	5	CARDINAL
gujaf-287	330	3	1, april	DATE
gujaf-287	330	4	2024	CARDINAL
gujaf-287	330	5	297	CARDINAL
gujaf-287	330	6	4	CARDINAL
gujaf-287	330	7	1	CARDINAL
gujaf-287	330	8	0.2141 1.0000	ORG
gujaf-287	330	9	0.1305 -0.0720 1.0000	MONEY
gujaf-287	330	10	0.4122	CARDINAL
gujaf-287	330	11	1	CARDINAL
gujaf-287	330	12	2024	CARDINAL
gujaf-287	330	13	4	CARDINAL
gujaf-287	330	14	0.85	CARDINAL
gujaf-287	331	1	0.2141	ORG
gujaf-287	331	2	0.1305	MONEY
gujaf-287	332	1	0.4122	CARDINAL
gujaf-287	335	1	one	CARDINAL
gujaf-287	337	1	second	ORDINAL
gujaf-287	339	1	5	CARDINAL
gujaf-287	340	1	0.0370	CARDINAL
gujaf-287	340	2	8.486038	CARDINAL
gujaf-287	340	3	5%	PERCENT
gujaf-287	340	4	rem	ORG
gujaf-287	342	1	the gusau journal of accounting	ORG
gujaf-287	342	2	5	CARDINAL
gujaf-287	342	3	1, april	DATE
gujaf-287	342	4	2024	CARDINAL
gujaf-287	342	5	298	CARDINAL
gujaf-287	344	1	5	CARDINAL
gujaf-287	344	2	8.486038 0.0370	CARDINAL
gujaf-287	344	3	2024	CARDINAL
gujaf-287	344	4	6	CARDINAL
gujaf-287	344	5	1 model	QUANTITY
gujaf-287	344	6	2	CARDINAL
gujaf-287	344	7	3 ols rem	QUANTITY
gujaf-287	344	8	15.8691	CARDINAL
gujaf-287	344	9	17.26181 83.3594	CARDINAL
gujaf-287	345	1	0.9302 0.6387	MONEY
gujaf-287	345	2	0.5149	MONEY
gujaf-287	346	1	0.014	CARDINAL
gujaf-287	346	2	0.183126 0.114445	MONEY
gujaf-287	347	1	3.4374	CARDINAL
gujaf-287	347	2	3.358863	MONEY
gujaf-287	347	3	0.024386 0.12991	MONEY
gujaf-287	347	4	0.006199	MONEY
gujaf-287	347	5	2024	CARDINAL
gujaf-287	347	6	6	CARDINAL
gujaf-287	347	7	three	CARDINAL
gujaf-287	347	8	ols	ORG
gujaf-287	347	9	rem	PERSON
gujaf-287	349	1	83.3594	CARDINAL
gujaf-287	351	1	5	CARDINAL
gujaf-287	351	2	1, april	DATE
gujaf-287	351	3	2024 299	DATE
gujaf-287	351	4	nearly zero	CARDINAL
gujaf-287	351	5	0.9997	CARDINAL
gujaf-287	352	1	0.0159	CARDINAL
gujaf-287	353	1	0.5149	CARDINAL
gujaf-287	353	2	0.9997	CARDINAL
gujaf-287	354	1	0.358896	CARDINAL
gujaf-287	354	2	approximately 35.89%	PERCENT
gujaf-287	355	1	0.006199	CARDINAL
gujaf-287	361	1	5%	PERCENT
gujaf-287	363	1	johnson	PERSON
gujaf-287	363	2	2018	DATE
gujaf-287	363	3	sandberg et al.	PERSON
gujaf-287	363	4	2022	CARDINAL
gujaf-287	363	5	european	NORP
gujaf-287	364	1	ahmad	PERSON
gujaf-287	364	2	mobarek	PERSON
gujaf-287	364	3	2021	CARDINAL
gujaf-287	364	4	uk	GPE
gujaf-287	367	1	second	ORDINAL
gujaf-287	367	2	5%	PERCENT
gujaf-287	367	3	gusau journal of accounting	ORG
gujaf-287	367	4	5	CARDINAL
gujaf-287	367	5	1, april,	DATE
gujaf-287	367	6	2024 300	DATE
gujaf-287	368	1	anderson	PERSON
gujaf-287	368	2	davis	PERSON
gujaf-287	368	3	2019	DATE
gujaf-287	369	1	duque-grisales	PERSON
gujaf-287	369	2	aguilera-caracuel	PERSON
gujaf-287	369	3	2021	CARDINAL
gujaf-287	369	4	esg	ORG
gujaf-287	369	5	latin american	NORP
gujaf-287	370	1	esg	ORG
gujaf-287	374	1	third	ORDINAL
gujaf-287	374	2	5%	PERCENT
gujaf-287	376	1	robinson	PERSON
gujaf-287	376	2	williams	PERSON
gujaf-287	376	3	2020	DATE
gujaf-287	376	4	arslan	GPE
gujaf-287	376	5	2022	CARDINAL
gujaf-287	380	1	nigerian	NORP
gujaf-287	381	1	nigerian	NORP
gujaf-287	382	1	gusau journal of accounting	ORG
gujaf-287	382	2	5	CARDINAL
gujaf-287	382	3	1, april	DATE
gujaf-287	382	4	2024 301	DATE
gujaf-287	382	5	nigerian	NORP
gujaf-287	384	1	nigerian	NORP
gujaf-287	385	1	5	CARDINAL
gujaf-287	385	2	nigerian	NORP
gujaf-287	387	1	nigerian	NORP
gujaf-287	388	1	esg	ORG
gujaf-287	388	2	robinson & williams	ORG
gujaf-287	388	3	2020	DATE
gujaf-287	388	4	2022	CARDINAL
gujaf-287	393	1	2020	DATE
gujaf-287	395	1	i. esg	PERSON
gujaf-287	395	2	nigerian	NORP
gujaf-287	398	1	gusau journal of accounting	ORG
gujaf-287	398	2	5	CARDINAL
gujaf-287	398	3	1, april	DATE
gujaf-287	398	4	2024 302 ii	DATE
gujaf-287	409	1	firstly	ORDINAL
gujaf-287	409	2	nigerian	NORP
gujaf-287	411	1	nigerian	NORP
gujaf-287	414	1	esg	ORG
gujaf-287	416	1	years	DATE
gujaf-287	417	1	5	CARDINAL
gujaf-287	417	2	1, april	DATE
gujaf-287	417	3	2024 303	DATE
gujaf-287	417	4	nigerian	NORP
gujaf-287	418	1	nigeria	GPE
gujaf-287	422	1	nigerian	NORP
gujaf-287	424	1	abdi	PERSON
gujaf-287	424	2	li	PERSON
gujaf-287	424	3	x.	GPE
gujaf-287	425	1	x.	EVENT
gujaf-287	425	2	2022	CARDINAL
gujaf-287	427	1	24(4	CARDINAL
gujaf-287	428	1	5052-5079	DATE
gujaf-287	429	1	adishi	ORG
gujaf-287	429	2	e., & hunga	ORG
gujaf-287	429	3	m. o.	PERSON
gujaf-287	429	4	2017	CARDINAL
gujaf-287	431	1	nigeria	GPE
gujaf-287	431	2	2015–2016	CARDINAL
gujaf-287	432	1	international journal of economics	ORG
gujaf-287	432	2	3(2	CARDINAL
gujaf-287	432	3	47–65	CARDINAL
gujaf-287	433	1	ahmad	PERSON
gujaf-287	433	2	n.	PERSON
gujaf-287	433	3	a., & roni	ORG
gujaf-287	433	4	n. n.	PERSON
gujaf-287	433	5	2021	CARDINAL
gujaf-287	434	1	uk	GPE
gujaf-287	435	1	business & management	ORG
gujaf-287	435	2	8(1	CARDINAL
gujaf-287	435	3	1900500	DATE
gujaf-287	436	1	k.	PERSON
gujaf-287	436	2	hussainey	PERSON
gujaf-287	436	3	k.	PERSON
gujaf-287	436	4	n., & gerged	ORG
gujaf-287	436	5	a. m.	PERSON
gujaf-287	436	6	2020	DATE
gujaf-287	438	1	international journal of accounting & information management	ORG
gujaf-287	438	2	28(3	DATE
gujaf-287	438	3	429	CARDINAL
gujaf-287	439	1	alshehhi	ORG
gujaf-287	439	2	a., nobanee, h., & khare	PERSON
gujaf-287	439	3	2018	DATE
gujaf-287	440	1	sustainability gusau journal of accounting	ORG
gujaf-287	440	2	5	CARDINAL
gujaf-287	440	3	1, april	DATE
gujaf-287	440	4	2024	CARDINAL
gujaf-287	440	5	304	CARDINAL
gujaf-287	441	1	10(2	DATE
gujaf-287	442	1	494	CARDINAL
gujaf-287	442	2	c. s.	PERSON
gujaf-287	442	3	k. m.	PERSON
gujaf-287	442	4	j. o.	PERSON
gujaf-287	442	5	2021	CARDINAL
gujaf-287	443	1	africa	LOC
gujaf-287	443	2	2025	DATE
gujaf-287	444	1	730(1	CARDINAL
gujaf-287	444	2	12045	DATE
gujaf-287	445	1	angela	PERSON
gujaf-287	445	2	m., anthony	PERSON
gujaf-287	445	3	m., francis	PERSON
gujaf-287	445	4	e., & damilola	ORG
gujaf-287	445	5	a.	PERSON
gujaf-287	445	6	2021	CARDINAL
gujaf-287	446	1	nigeria	GPE
gujaf-287	447	1	african	NORP
gujaf-287	447	2	aqabna	PERSON
gujaf-287	447	3	s. m.	PERSON
gujaf-287	447	4	aga	PERSON
gujaf-287	447	5	h. n.	PERSON
gujaf-287	447	6	2023	CARDINAL
gujaf-287	448	1	covid-19	DATE
gujaf-287	448	2	mena region	LOC
gujaf-287	449	1	1485	CARDINAL
gujaf-287	450	1	atan	ORG
gujaf-287	450	2	r.	NORP
gujaf-287	450	3	alam	PERSON
gujaf-287	450	4	m. m.	PERSON
gujaf-287	450	5	j., & zamri	ORG
gujaf-287	450	6	2018	DATE
gujaf-287	451	1	malaysian	NORP
gujaf-287	452	1	29(2	CARDINAL
gujaf-287	452	2	182–194	CARDINAL
gujaf-287	452	3	m.	PERSON
gujaf-287	452	4	g., & ergun	ORG
gujaf-287	452	5	k.	PERSON
gujaf-287	452	6	2022	CARDINAL
gujaf-287	454	1	istanbul stock exchange	ORG
gujaf-287	454	2	22(1	TIME
gujaf-287	455	1	a.	PERSON
gujaf-287	455	2	osabuohien	GPE
gujaf-287	455	3	tunji-olayeni	PERSON
gujaf-287	455	4	falola	ORG
gujaf-287	455	5	h.	GPE
gujaf-287	455	6	l.	GPE
gujaf-287	455	7	olokoyo	PERSON
gujaf-287	455	8	2023	CARDINAL
gujaf-287	456	1	nigeria	GPE
gujaf-287	457	1	journal of sustainable finance & investment	ORG
gujaf-287	457	2	1670-1692	CARDINAL
gujaf-287	458	1	bai	ORG
gujaf-287	458	2	x.	GPE
gujaf-287	458	3	han	NORP
gujaf-287	458	4	j., ma	PERSON
gujaf-287	458	5	w.	PERSON
gujaf-287	458	6	2022	CARDINAL
gujaf-287	459	1	china	GPE
gujaf-287	460	1	borsa istanbul review	ORG
gujaf-287	460	2	22	DATE
gujaf-287	461	1	behl, a.	ORG
gujaf-287	461	2	kumari	PERSON
gujaf-287	461	3	p. r.	PERSON
gujaf-287	461	4	2022	CARDINAL
gujaf-287	462	1	indian	NORP
gujaf-287	463	1	313(1	CARDINAL
gujaf-287	463	2	231-256	CARDINAL
gujaf-287	464	1	bhaskaran	GPE
gujaf-287	464	2	r. k.	PERSON
gujaf-287	464	3	ting	PERSON
gujaf-287	464	4	i. w. k.	PERSON
gujaf-287	464	5	sukumaran	GPE
gujaf-287	464	6	s. k., & sumod	PERSON
gujaf-287	464	7	s. d.	PERSON
gujaf-287	464	8	2020	DATE
gujaf-287	466	1	41(5	CARDINAL
gujaf-287	467	1	710-729	CARDINAL
gujaf-287	468	1	campbell	ORG
gujaf-287	468	2	s., greenwood	PERSON
gujaf-287	468	3	m.	PERSON
gujaf-287	468	4	s.	GPE
gujaf-287	468	5	shearer	ORG
gujaf-287	468	6	t.	GPE
gujaf-287	468	7	k.	PERSON
gujaf-287	468	8	d., & walker	ORG
gujaf-287	468	9	2020	DATE
gujaf-287	471	1	25(8	CARDINAL
gujaf-287	471	2	652–661	CARDINAL
gujaf-287	472	1	castelo-branco	ORG
gujaf-287	472	2	m., & lima rodriques	ORG
gujaf-287	472	3	l.	GPE
gujaf-287	472	4	2007	DATE
gujaf-287	473	1	gusau journal of accounting	ORG
gujaf-287	473	2	5	CARDINAL
gujaf-287	473	3	1, april	DATE
gujaf-287	473	4	2024 305	DATE
gujaf-287	475	1	chairani	NORP
gujaf-287	475	2	s. v.	PERSON
gujaf-287	475	3	2021	CARDINAL
gujaf-287	477	1	meditari accountancy research	ORG
gujaf-287	477	2	29(3	CARDINAL
gujaf-287	477	3	647-670	CARDINAL
gujaf-287	478	1	chao	PERSON
gujaf-287	478	2	a., & farrier	ORG
gujaf-287	478	3	j.	PERSON
gujaf-287	478	4	2021	CARDINAL
gujaf-287	482	1	curtin	PERSON
gujaf-287	482	2	j., mcinerney	PERSON
gujaf-287	482	3	hickey	PERSON
gujaf-287	482	4	2019	DATE
gujaf-287	484	1	116, 109402	DATE
gujaf-287	485	1	k. k.	PERSON
gujaf-287	485	2	2019	DATE
gujaf-287	486	1	indian	NORP
gujaf-287	487	1	iup journal of corporate governance	ORG
gujaf-287	487	2	18(1	CARDINAL
gujaf-287	488	1	44	CARDINAL
gujaf-287	489	1	daoud	PERSON
gujaf-287	489	2	j. i.	PERSON
gujaf-287	489	3	2017	CARDINAL
gujaf-287	491	1	949(1	CARDINAL
gujaf-287	491	2	12009	DATE
gujaf-287	492	1	deb	ORG
gujaf-287	492	2	d.	NORP
gujaf-287	492	3	gillet	ORG
gujaf-287	492	4	bernard, p. &de, a.	ORG
gujaf-287	492	5	2022	CARDINAL
gujaf-287	493	1	indian	NORP
gujaf-287	494	1	fiib business review	ORG
gujaf-287	494	2	23197145221099680	CARDINAL
gujaf-287	495	1	de-lucia	PERSON
gujaf-287	495	2	c.	GPE
gujaf-287	495	3	pazienza	GPE
gujaf-287	495	4	& bartlett	PERSON
gujaf-287	495	5	2020	DATE
gujaf-287	497	1	europe	LOC
gujaf-287	498	1	5317	DATE
gujaf-287	499	1	dougherty	ORG
gujaf-287	499	2	m. c.	PERSON
gujaf-287	499	3	lin	GPE
gujaf-287	499	4	s.	PERSON
gujaf-287	499	5	mckenna	PERSON
gujaf-287	499	6	h. p.	PERSON
gujaf-287	499	7	k., & keeney	ORG
gujaf-287	499	8	s.	PERSON
gujaf-287	499	9	2011	DATE
gujaf-287	500	1	2005	DATE
gujaf-287	501	1	67(6	CARDINAL
gujaf-287	501	2	1358–1369	CARDINAL
gujaf-287	502	1	duque-grisales	PERSON
gujaf-287	502	2	e., & aguilera-caracuel	ORG
gujaf-287	502	3	j.	PERSON
gujaf-287	502	4	2021	CARDINAL
gujaf-287	504	1	168(2	DATE
gujaf-287	504	2	315	CARDINAL
gujaf-287	505	1	eccles	GPE
gujaf-287	505	2	r. g.	PERSON
gujaf-287	505	3	t.	GPE
gujaf-287	505	4	2015	CARDINAL
gujaf-287	507	1	harvard business school general management	ORG
gujaf-287	507	2	15-079	CARDINAL
gujaf-287	508	1	j. v,	PERSON
gujaf-287	508	2	williams jr	PERSON
gujaf-287	508	3	2014	DATE
gujaf-287	510	1	26(1	CARDINAL
gujaf-287	510	2	64–74	CARDINAL
gujaf-287	511	1	r. a.	PERSON
gujaf-287	511	2	o. l.	PERSON
gujaf-287	511	3	2022	CARDINAL
gujaf-287	512	1	social sustainability gusau journal of accounting	ORG
gujaf-287	512	2	5	CARDINAL
gujaf-287	512	3	1, april	DATE
gujaf-287	512	4	2024 306	DATE
gujaf-287	512	5	nigeria	GPE
gujaf-287	513	1	international journal of advanced academic research	ORG
gujaf-287	513	2	8(3	DATE
gujaf-287	513	3	1	CARDINAL
gujaf-287	514	1	fatemi, a.	ORG
gujaf-287	514	2	glaum	GPE
gujaf-287	514	3	m., & kaiser	ORG
gujaf-287	514	4	2018	DATE
gujaf-287	516	1	38	CARDINAL
gujaf-287	516	2	45	CARDINAL
gujaf-287	517	1	z.	PERSON
gujaf-287	517	2	pashang	PERSON
gujaf-287	517	3	s.	PERSON
gujaf-287	517	4	feor	ORG
gujaf-287	517	5	l., & elalfy, a.	ORG
gujaf-287	517	6	2022	CARDINAL
gujaf-287	518	1	covid-19	PERSON
gujaf-287	519	1	12(2	DATE
gujaf-287	519	2	490	CARDINAL
gujaf-287	520	1	freeman	PERSON
gujaf-287	520	2	r. e.	PERSON
gujaf-287	520	3	s.	PERSON
gujaf-287	520	4	2017	CARDINAL
gujaf-287	522	1	symphonya	PERSON
gujaf-287	523	1	1	CARDINAL
gujaf-287	523	2	7	CARDINAL
gujaf-287	524	1	g., busch	PERSON
gujaf-287	524	2	t., & bassen	ORG
gujaf-287	524	3	a.	PERSON
gujaf-287	524	4	2015	CARDINAL
gujaf-287	525	1	more than 2000	CARDINAL
gujaf-287	526	1	5(4	CARDINAL
gujaf-287	526	2	210	CARDINAL
gujaf-287	527	1	garcia	PERSON
gujaf-287	527	2	a. s.	PERSON
gujaf-287	527	3	r. j.	PERSON
gujaf-287	527	4	2020	DATE
gujaf-287	529	1	29(8	CARDINAL
gujaf-287	529	2	3261	CARDINAL
gujaf-287	530	1	r. v.	PERSON
gujaf-287	530	2	m., & afzal hossain	ORG
gujaf-287	530	3	k. a. b. m.	PERSON
gujaf-287	530	4	2022	CARDINAL
gujaf-287	531	1	norwegian	NORP
gujaf-287	532	1	15(6	CARDINAL
gujaf-287	532	2	237	CARDINAL
gujaf-287	533	1	goel	PERSON
gujaf-287	533	2	2018	DATE
gujaf-287	534	1	india	GPE
gujaf-287	535	1	asian	NORP
gujaf-287	535	2	3(1	CARDINAL
gujaf-287	535	3	4.	PERCENT
gujaf-287	536	1	f.	PERSON
gujaf-287	536	2	w., & przychodzen	ORG
gujaf-287	536	3	j. (2017	ORG
gujaf-287	538	1	european	NORP
gujaf-287	538	2	26(1	CARDINAL
gujaf-287	538	3	1-17	CARDINAL
gujaf-287	539	1	goyal, a., & jegadeesh	ORG
gujaf-287	539	2	2018	DATE
gujaf-287	541	1	31(5	CARDINAL
gujaf-287	541	2	1784–1824	CARDINAL
gujaf-287	542	1	graham	PERSON
gujaf-287	542	2	e., & ovadia	ORG
gujaf-287	542	3	j. s.	PERSON
gujaf-287	542	4	2019	DATE
gujaf-287	543	1	africa	LOC
gujaf-287	543	2	1990	DATE
gujaf-287	544	1	6(2	CARDINAL
gujaf-287	544	2	593–609	CARDINAL
gujaf-287	545	1	gujarati	ORG
gujaf-287	545	2	d. n., & porter	ORG
gujaf-287	545	3	d. c.	PERSON
gujaf-287	545	4	2009	DATE
gujaf-287	547	1	mcgraw-hill	ORG
gujaf-287	548	1	han	NORP
gujaf-287	548	2	j. j.	PERSON
gujaf-287	548	3	kim	PERSON
gujaf-287	548	4	h. j.	PERSON
gujaf-287	548	5	2016	DATE
gujaf-287	549	1	korea	GPE
gujaf-287	550	1	asian	NORP
gujaf-287	550	2	1	CARDINAL
gujaf-287	550	3	61	CARDINAL
gujaf-287	551	1	harjoto	ORG
gujaf-287	551	2	m., laksmana	PERSON
gujaf-287	551	3	i., & lee	ORG
gujaf-287	551	4	2015	CARDINAL
gujaf-287	552	1	social gusau journal of accounting	ORG
gujaf-287	552	2	5	CARDINAL
gujaf-287	552	3	1, april	DATE
gujaf-287	552	4	2024 307	DATE
gujaf-287	553	1	journal of business ethics	ORG
gujaf-287	553	2	132	CARDINAL
gujaf-287	553	3	641–660	CARDINAL
gujaf-287	554	1	hartmann	GPE
gujaf-287	554	2	c. c.	GPE
gujaf-287	554	3	j.	PERSON
gujaf-287	554	4	2021	CARDINAL
gujaf-287	556	1	social responsibility journal	ORG
gujaf-287	556	2	1299–1319	CARDINAL
gujaf-287	557	1	hatane	ORG
gujaf-287	557	2	s. e. (	PERSON
gujaf-287	557	3	2015	DATE
gujaf-287	559	1	211	CARDINAL
gujaf-287	560	1	619–628	CARDINAL
gujaf-287	561	1	hausman	PERSON
gujaf-287	561	2	2015	CARDINAL
gujaf-287	563	1	112–134	CARDINAL
gujaf-287	564	1	m. s.	PERSON
gujaf-287	564	2	2019	DATE
gujaf-287	565	1	eastern ethiopia	ORG
gujaf-287	566	1	asia pacific management review	ORG
gujaf-287	566	2	24(1	CARDINAL
gujaf-287	566	3	1-9	DATE
gujaf-287	567	1	i.	PERSON
gujaf-287	567	2	urbieta, l., & boiral	PERSON
gujaf-287	567	3	2022	CARDINAL
gujaf-287	569	1	29(2	CARDINAL
gujaf-287	569	2	316–328	CARDINAL
gujaf-287	570	1	herbert	PERSON
gujaf-287	570	2	w. e., & tsegba	PERSON
gujaf-287	570	3	i. n.	PERSON
gujaf-287	570	4	2013	DATE
gujaf-287	572	1	european journal of business and management	ORG
gujaf-287	572	2	5(28	DATE
gujaf-287	573	1	ishi, h. (1990	ORG
gujaf-287	574	1	japanese	NORP
gujaf-287	575	1	hitotsubashi journal of economics	ORG
gujaf-287	575	2	1–22	CARDINAL
gujaf-287	576	1	ivwurie	PERSON
gujaf-287	576	2	e. a.	PERSON
gujaf-287	576	3	e. e.	PERSON
gujaf-287	576	4	2021	CARDINAL
gujaf-287	577	1	nigeria	GPE
gujaf-287	578	1	research journal of business and management	ORG
gujaf-287	578	2	8(2	CARDINAL
gujaf-287	578	3	51-61	CARDINAL
gujaf-287	579	1	kao	ORG
gujaf-287	579	2	e. h.	PERSON
gujaf-287	579	3	yeh	PERSON
gujaf-287	579	4	c. c.	PERSON
gujaf-287	579	5	wang	GPE
gujaf-287	579	6	l. h.	PERSON
gujaf-287	579	7	h. g.	PERSON
gujaf-287	579	8	2018	DATE
gujaf-287	580	1	csr	ORG
gujaf-287	580	2	china	GPE
gujaf-287	581	1	pacific-basin	LOC
gujaf-287	581	2	51	CARDINAL
gujaf-287	581	3	155	CARDINAL
gujaf-287	582	1	kay	PERSON
gujaf-287	582	2	i.	GPE
gujaf-287	582	3	brindisi	GPE
gujaf-287	582	4	2020	DATE
gujaf-287	583	1	esg	CARDINAL
gujaf-287	584	1	harvard law school	ORG
gujaf-287	585	1	kumaran	PERSON
gujaf-287	585	2	2024	CARDINAL
gujaf-287	587	1	international journal of management	ORG
gujaf-287	587	2	31(1	CARDINAL
gujaf-287	587	3	89–112	CARDINAL
gujaf-287	588	1	landi	PERSON
gujaf-287	588	2	m. (	PERSON
gujaf-287	588	3	2018	DATE
gujaf-287	590	1	social responsibility journal	ORG
gujaf-287	590	2	15(1	CARDINAL
gujaf-287	590	3	11	CARDINAL
gujaf-287	591	1	lenssen	PERSON
gujaf-287	591	2	j. j., a. dentchev	PERSON
gujaf-287	591	3	n., & roger	ORG
gujaf-287	591	4	l.	PERSON
gujaf-287	591	5	2014	DATE
gujaf-287	593	1	14(5	DATE
gujaf-287	593	2	670-684	CARDINAL
gujaf-287	594	1	gusau journal of accounting	ORG
gujaf-287	594	2	5	CARDINAL
gujaf-287	594	3	1, april	DATE
gujaf-287	594	4	2024	CARDINAL
gujaf-287	594	5	lin	GPE
gujaf-287	595	1	j.	PERSON
gujaf-287	595	2	2002	DATE
gujaf-287	597	1	econometrics	ORG
gujaf-287	597	2	108(1	CARDINAL
gujaf-287	598	1	li	PERSON
gujaf-287	598	2	gong	PERSON
gujaf-287	598	3	& koh	PERSON
gujaf-287	598	4	2018	DATE
gujaf-287	600	1	british	NORP
gujaf-287	600	2	50(1	CARDINAL
gujaf-287	600	3	60-75	CARDINAL
gujaf-287	601	1	lim	PERSON
gujaf-287	601	2	w. m.	PERSON
gujaf-287	601	3	2022	CARDINAL
gujaf-287	602	1	the united nations sustainable development	ORG
gujaf-287	603	1	australasian marketing journal	ORG
gujaf-287	603	2	30(2	CARDINAL
gujaf-287	603	3	142–150	CARDINAL
gujaf-287	604	1	m. k.	PERSON
gujaf-287	604	2	2022	CARDINAL
gujaf-287	606	1	30(1	CARDINAL
gujaf-287	606	2	1–16	CARDINAL
gujaf-287	607	1	l.	GPE
gujaf-287	607	2	2014	DATE
gujaf-287	609	1	764	CARDINAL
gujaf-287	609	2	82–93	CARDINAL
gujaf-287	610	1	s., & williams	ORG
gujaf-287	610	2	2011	DATE
gujaf-287	611	1	csr	ORG
gujaf-287	612	1	french	NORP
gujaf-287	613	1	t. d. t., & hong	PERSON
gujaf-287	614	1	2022	CARDINAL
gujaf-287	616	1	vietnam	GPE
gujaf-287	617	1	jurnal ekonomi & studi pembangunan	ORG
gujaf-287	617	2	23(1	GPE
gujaf-287	617	3	1–20	CARDINAL
gujaf-287	618	1	mogaji	ORG
gujaf-287	618	2	e.,	PERSON
gujaf-287	618	3	hinson	GPE
gujaf-287	618	4	r. e.	PERSON
gujaf-287	618	5	nwoba	GPE
gujaf-287	618	6	a. c.	PERSON
gujaf-287	618	7	2021	CARDINAL
gujaf-287	619	1	nigerian	NORP
gujaf-287	620	1	international journal of bank	ORG
gujaf-287	620	2	39(4	CARDINAL
gujaf-287	620	3	516-540	CARDINAL
gujaf-287	621	1	k. o.	PERSON
gujaf-287	621	2	2020	DATE
gujaf-287	623	1	beijing l. rev	PERSON
gujaf-287	623	2	11	CARDINAL
gujaf-287	623	3	292	CARDINAL
gujaf-287	624	1	naeem	ORG
gujaf-287	624	2	m., ullah, h., & kakakhel	PERSON
gujaf-287	624	3	s. j.	PERSON
gujaf-287	624	4	2022	CARDINAL
gujaf-287	626	1	business & economic review	ORG
gujaf-287	627	1	1-34	CARDINAL
gujaf-287	628	1	s., & bildik	ORG
gujaf-287	628	2	2022	CARDINAL
gujaf-287	631	1	borsa istanbul review	ORG
gujaf-287	631	2	22	DATE
gujaf-287	632	1	128	CARDINAL
gujaf-287	633	1	nguyen	PERSON
gujaf-287	633	2	d. t.	PERSON
gujaf-287	633	3	hoang	GPE
gujaf-287	633	4	t. g.	GPE
gujaf-287	633	5	h. g.	PERSON
gujaf-287	633	6	2022	CARDINAL
gujaf-287	636	1	16(2	CARDINAL
gujaf-287	636	2	91	CARDINAL
gujaf-287	637	1	gusau journal of accounting	ORG
gujaf-287	637	2	5	CARDINAL
gujaf-287	637	3	1, april	DATE
gujaf-287	637	4	2024	CARDINAL
gujaf-287	637	5	309	PRODUCT
gujaf-287	637	6	j.	PERSON
gujaf-287	637	7	e. (	ORG
gujaf-287	637	8	2016	CARDINAL
gujaf-287	639	1	52	DATE
gujaf-287	639	2	400	CARDINAL
gujaf-287	639	3	odunaiya	PERSON
gujaf-287	639	4	o. g.	PERSON
gujaf-287	639	5	o. t.	PERSON
gujaf-287	639	6	c. e.	PERSON
gujaf-287	639	7	usiagu	GPE
gujaf-287	639	8	g. s.	PERSON
gujaf-287	639	9	ekemezie	GPE
gujaf-287	639	10	i. o.	PERSON
gujaf-287	639	11	k. a.	PERSON
gujaf-287	640	1	2024	CARDINAL
gujaf-287	642	1	21(2	CARDINAL
gujaf-287	642	2	733–741	CARDINAL
gujaf-287	643	1	a.	PERSON
gujaf-287	643	2	2021	CARDINAL
gujaf-287	645	1	12	CARDINAL
gujaf-287	645	2	100145	DATE
gujaf-287	646	1	c. c.	PERSON
gujaf-287	646	2	w. a.	PERSON
gujaf-287	646	3	o. b.	PERSON
gujaf-287	646	4	a. t.	PERSON
gujaf-287	646	5	o. c.	PERSON
gujaf-287	646	6	o., & ololade	ORG
gujaf-287	647	1	2024	CARDINAL
gujaf-287	648	1	africa	LOC
gujaf-287	649	1	international journal of applied	ORG
gujaf-287	649	2	6(3	CARDINAL
gujaf-287	649	3	292–302	CARDINAL
gujaf-287	649	4	olsen	PERSON
gujaf-287	649	5	b. c.	PERSON
gujaf-287	649	6	k., & bumblauskas	ORG
gujaf-287	649	7	2021	CARDINAL
gujaf-287	651	1	70, 101914	DATE
gujaf-287	652	1	orekoya	PERSON
gujaf-287	652	2	s., & oluleke	ORG
gujaf-287	652	3	2021	CARDINAL
gujaf-287	653	1	africa	LOC
gujaf-287	654	1	4(1	CARDINAL
gujaf-287	654	2	pandey	PERSON
gujaf-287	654	3	d. k.	PERSON
gujaf-287	654	4	kumar	PERSON
gujaf-287	654	5	2023	CARDINAL
gujaf-287	655	1	glasgow	GPE
gujaf-287	656	1	international journal of emerging markets	ORG
gujaf-287	657	1	parmar	PERSON
gujaf-287	657	2	b. l.	PERSON
gujaf-287	657	3	freeman	PERSON
gujaf-287	657	4	r. e.	PERSON
gujaf-287	657	5	harrison	PERSON
gujaf-287	657	6	j. s.	PERSON
gujaf-287	657	7	a. c.	PERSON
gujaf-287	657	8	purnell	ORG
gujaf-287	657	9	l., & de colle	ORG
gujaf-287	657	10	s.	PERSON
gujaf-287	657	11	2010	DATE
gujaf-287	659	1	4(1	DATE
gujaf-287	659	2	403	CARDINAL
gujaf-287	660	1	patil	NORP
gujaf-287	660	2	r. a.	PERSON
gujaf-287	660	3	ghisellini	ORG
gujaf-287	660	4	s.	PERSON
gujaf-287	660	5	2021	CARDINAL
gujaf-287	662	1	527–554	CARDINAL
gujaf-287	663	1	2021	CARDINAL
gujaf-287	664	1	china	GPE
gujaf-287	665	1	13(2	CARDINAL
gujaf-287	665	2	767	CARDINAL
gujaf-287	666	1	santa-maria	GPE
gujaf-287	666	2	t., vermeulen	GPE
gujaf-287	666	3	w. j. v	PERSON
gujaf-287	666	4	r. j.	PERSON
gujaf-287	666	5	2021	CARDINAL
gujaf-287	668	1	26	CARDINAL
gujaf-287	669	1	şeker	PERSON
gujaf-287	669	2	y., & gungor	ORG
gujaf-287	669	3	2022	CARDINAL
gujaf-287	672	1	world gusau journal of accounting	ORG
gujaf-287	672	2	5	CARDINAL
gujaf-287	672	3	1, april	DATE
gujaf-287	672	4	2024 310	DATE
gujaf-287	672	5	24	CARDINAL
gujaf-287	672	6	4(1	CARDINAL
gujaf-287	672	7	160	CARDINAL
gujaf-287	673	1	2016	CARDINAL
gujaf-287	674	1	csr	ORG
gujaf-287	675	1	international journal of engineering technology	ORG
gujaf-287	675	2	4(11	DATE
gujaf-287	676	1	siew	PERSON
gujaf-287	676	2	r. y.	PERSON
gujaf-287	676	3	2015	CARDINAL
gujaf-287	678	1	journal of environmental management	ORG
gujaf-287	678	2	164	CARDINAL
gujaf-287	678	3	180	CARDINAL
gujaf-287	679	1	stein	PERSON
gujaf-287	679	2	a.	PERSON
gujaf-287	679	3	2016	CARDINAL
gujaf-287	681	1	journal of business economics	ORG
gujaf-287	681	2	86	DATE
gujaf-287	681	3	813	CARDINAL
gujaf-287	682	1	j. a.	PERSON
gujaf-287	682	2	aguilera	PERSON
gujaf-287	682	3	r. v	PERSON
gujaf-287	682	4	k., & tribó	ORG
gujaf-287	682	5	j. a.	PERSON
gujaf-287	682	6	2020	DATE
gujaf-287	684	1	strategic management journal	ORG
gujaf-287	684	2	41(5	CARDINAL
gujaf-287	684	3	891–920	CARDINAL
gujaf-287	685	1	taghikhah	ORG
gujaf-287	685	2	f.	PERSON
gujaf-287	685	3	voinov, a.	PERSON
gujaf-287	685	4	shukla	GPE
gujaf-287	685	5	n., & filatova	ORG
gujaf-287	685	6	2020	DATE
gujaf-287	686	1	australian	NORP
gujaf-287	687	1	environmental science & policy	ORG
gujaf-287	687	2	109	CARDINAL
gujaf-287	687	3	tang	PERSON
gujaf-287	687	4	qian	PERSON
gujaf-287	687	5	c., chen	PERSON
gujaf-287	687	6	r.	PERSON
gujaf-287	687	7	2015	DATE
gujaf-287	689	1	strategic management journal	ORG
gujaf-287	689	2	36(9	CARDINAL
gujaf-287	689	3	1338	CARDINAL
gujaf-287	690	1	ting	PERSON
gujaf-287	690	2	i. w. k.	PERSON
gujaf-287	690	3	azizan	PERSON
gujaf-287	690	4	n. a.	PERSON
gujaf-287	690	5	bhaskaran	GPE
gujaf-287	690	6	r. k.	PERSON
gujaf-287	690	7	s. k.	PERSON
gujaf-287	691	1	2019	DATE
gujaf-287	693	1	12(1	CARDINAL
gujaf-287	693	2	26	CARDINAL
gujaf-287	693	3	c., & guenther	ORG
gujaf-287	693	4	2017	CARDINAL
gujaf-287	696	1	26(1	CARDINAL
gujaf-287	696	2	49	CARDINAL
gujaf-287	696	3	68	CARDINAL
gujaf-287	697	1	uduji	PERSON
gujaf-287	697	2	j. i.	PERSON
gujaf-287	697	3	e. n., & asongu	PERSON
gujaf-287	697	4	s. a.	PERSON
gujaf-287	697	5	2019	DATE
gujaf-287	698	1	sub‐saharan africa	GPE
gujaf-287	698	2	the niger delta	ORG
gujaf-287	698	3	nigeria	GPE
gujaf-287	699	1	27(4	CARDINAL
gujaf-287	699	2	692	CARDINAL
gujaf-287	700	1	uduji	ORG
gujaf-287	700	2	j. i.	PERSON
gujaf-287	700	3	okolo-obasi	PERSON
gujaf-287	700	4	e. n., & asongu	PERSON
gujaf-287	700	5	s. a.	PERSON
gujaf-287	700	6	2021	CARDINAL
gujaf-287	701	1	nigeria	GPE
gujaf-287	702	1	70, 101927	DATE
gujaf-287	703	1	2017	CARDINAL
gujaf-287	705	1	germany	GPE
gujaf-287	706	1	8(2	CARDINAL
gujaf-287	706	2	169	CARDINAL
gujaf-287	707	1	whelan	PERSON
gujaf-287	707	2	t.	GPE
gujaf-287	707	3	van holt	PERSON
gujaf-287	707	4	t., & clark	ORG
gujaf-287	707	5	2021	CARDINAL
gujaf-287	709	1	1	CARDINAL
gujaf-287	709	2	2015–2020	CARDINAL
gujaf-287	710	1	xiao	PERSON
gujaf-287	710	2	k.	PERSON
gujaf-287	710	3	2023	CARDINAL
gujaf-287	712	1	shs	CARDINAL
gujaf-287	712	2	gusau journal of accounting	ORG
gujaf-287	712	3	5	CARDINAL
gujaf-287	712	4	1, april	DATE
gujaf-287	712	5	2024 311 163	DATE
gujaf-287	712	6	04015	DATE
gujaf-287	714	1	xie	PERSON
gujaf-287	714	2	j.	PERSON
gujaf-287	714	3	w.	PERSON
gujaf-287	714	4	fujii	GPE
gujaf-287	714	5	s.	PERSON
gujaf-287	714	6	2019	DATE
gujaf-287	716	1	28(2	GPE
gujaf-287	717	1	286–300	CARDINAL
gujaf-287	718	1	xu	PERSON
gujaf-287	718	2	j., liu, f., & shang	PERSON
gujaf-287	718	3	2021	CARDINAL
gujaf-287	719	1	china	GPE
gujaf-287	720	1	kybernetes	PERSON
gujaf-287	720	2	50(3	DATE
gujaf-287	720	3	737	CARDINAL
gujaf-287	721	1	xu	PERSON
gujaf-287	721	2	z.	PERSON
gujaf-287	721	3	hou	GPE
gujaf-287	721	4	w.	PERSON
gujaf-287	721	5	b. g.	PERSON
gujaf-287	721	6	r.	NORP
gujaf-287	721	7	2022	CARDINAL
gujaf-287	723	1	1(1	CARDINAL
gujaf-287	723	2	30	CARDINAL
gujaf-287	724	1	s.	PERSON
gujaf-287	724	2	d., & gupta	ORG
gujaf-287	724	3	2021	CARDINAL
gujaf-287	727	1	j. mol.	PERSON
gujaf-287	728	1	clin	PERSON
gujaf-287	729	1	med,	PERSON
gujaf-287	729	2	7, 62226233	DATE
gujaf-287	730	1	yoon	PERSON
gujaf-287	730	2	b.	PERSON
gujaf-287	730	3	lee	PERSON
gujaf-287	730	4	j. h., & byun	ORG
gujaf-287	730	5	r. (	ORG
gujaf-287	730	6	2018	DATE
gujaf-287	732	1	korea	GPE
gujaf-287	733	1	10(10	CARDINAL
gujaf-287	733	2	3635	DATE
gujaf-287	734	1	yu, m., & zhao	ORG
gujaf-287	734	2	2015	CARDINAL
gujaf-287	736	1	23(3	CARDINAL
gujaf-287	737	1	289–307	CARDINAL
gujaf-287	738	1	zabolotnyy	GPE
gujaf-287	738	2	s., & wasilewski	ORG
gujaf-287	738	3	m. (	PERSON
gujaf-287	738	4	2019	DATE
gujaf-287	739	1	northern europe	LOC
gujaf-287	740	1	5139	DATE
gujaf-287	741	1	zahid	PERSON
gujaf-287	741	2	r. a.	PERSON
gujaf-287	741	3	khan	GPE
gujaf-287	741	4	m. k.	PERSON
gujaf-287	741	5	anwar	PERSON
gujaf-287	741	6	w., & maqsood	ORG
gujaf-287	741	7	u. s.	PERSON
gujaf-287	741	8	2022	CARDINAL
gujaf-287	742	1	western european	NORP
gujaf-287	743	1	borsa istanbul review	ORG
gujaf-287	743	2	22	DATE
gujaf-287	744	1	zioło	NORP
gujaf-287	744	2	m., bąk	PERSON
gujaf-287	744	3	i., & spoz, a.	ORG
gujaf-287	744	4	2023	CARDINAL
gujaf-287	745	1	esg	ORG
gujaf-287	746	1	16(4	CARDINAL
gujaf-287	746	2	1809	DATE