id	sid	eid	entity	type
gujaf-31	1	1	gusau journal of accounting	ORG
gujaf-31	1	2	1	CARDINAL
gujaf-31	1	3	2	CARDINAL
gujaf-31	1	4	october	DATE
gujaf-31	1	5	2020	DATE
gujaf-31	1	6	2756-665x	CARDINAL
gujaf-31	1	7	social sciences	ORG
gujaf-31	1	8	federal university gusau	ORG
gujaf-31	1	9	zamfara state	GPE
gujaf-31	1	10	nigeria gusau journal of accounting	ORG
gujaf-31	2	1	2, october,	DATE
gujaf-31	2	2	2020 1	DATE
gujaf-31	2	3	nigerian	NORP
gujaf-31	2	4	anthony idoko	PERSON
gujaf-31	2	5	onoja1 evelyn	GPE
gujaf-31	2	6	ashiko2	DATE
gujaf-31	2	7	university makurdi	ORG
gujaf-31	2	8	nigeria	NORP
gujaf-31	2	9	shakpande3	ORG
gujaf-31	2	10	university makurdi	ORG
gujaf-31	2	11	nigeria	GPE
gujaf-31	2	12	csr	ORG
gujaf-31	3	1	106	CARDINAL
gujaf-31	3	2	nigerian	NORP
gujaf-31	3	3	86	CARDINAL
gujaf-31	4	1	csr	ORG
gujaf-31	6	1	nigerian	NORP
gujaf-31	7	1	csr	ORG
gujaf-31	8	1	nigerian	NORP
gujaf-31	9	1	csr	ORG
gujaf-31	10	1	1	CARDINAL
gujaf-31	11	1	csr	ORG
gujaf-31	12	1	nigeria	GPE
gujaf-31	12	2	csr	ORG
gujaf-31	12	3	the gusau journal of accounting	ORG
gujaf-31	13	1	2, october	DATE
gujaf-31	13	2	2	CARDINAL
gujaf-31	15	1	csr	ORG
gujaf-31	15	2	one	CARDINAL
gujaf-31	16	1	2010	DATE
gujaf-31	18	1	2011	DATE
gujaf-31	18	2	nigerian	NORP
gujaf-31	19	1	2011	DATE
gujaf-31	19	2	csr	ORG
gujaf-31	19	3	nigerian	NORP
gujaf-31	20	1	csr	ORG
gujaf-31	22	1	csr	ORG
gujaf-31	23	1	csr	ORG
gujaf-31	23	2	csr	ORG
gujaf-31	23	3	world business council	ORG
gujaf-31	23	4	2002	DATE
gujaf-31	23	5	csr	ORG
gujaf-31	27	1	2, october,	DATE
gujaf-31	27	2	2020 3	DATE
gujaf-31	28	1	2000	DATE
gujaf-31	29	1	riordan, gatewood & bill,	ORG
gujaf-31	29	2	1997	DATE
gujaf-31	33	1	these days	DATE
gujaf-31	34	1	2003	DATE
gujaf-31	35	1	csr	ORG
gujaf-31	36	1	csr	ORG
gujaf-31	36	2	carroll	ORG
gujaf-31	36	3	1991	DATE
gujaf-31	36	4	csr	ORG
gujaf-31	36	5	csr	ORG
gujaf-31	37	1	carroll	ORG
gujaf-31	37	2	1991	DATE
gujaf-31	37	3	csr	ORG
gujaf-31	38	1	first	ORDINAL
gujaf-31	38	2	csr	ORG
gujaf-31	38	3	csr	ORG
gujaf-31	39	1	csr	ORG
gujaf-31	42	1	2, october,	DATE
gujaf-31	42	2	2020 4	DATE
gujaf-31	43	1	one	CARDINAL
gujaf-31	44	1	milton friedman	PERSON
gujaf-31	44	2	csr	ORG
gujaf-31	45	1	friedman	ORG
gujaf-31	45	2	1970	DATE
gujaf-31	45	3	decades	DATE
gujaf-31	46	1	csr	ORG
gujaf-31	47	1	csr	ORG
gujaf-31	47	2	nigeria	GPE
gujaf-31	49	1	nigerian	NORP
gujaf-31	51	1	csr	ORG
gujaf-31	51	2	nigeria	GPE
gujaf-31	52	1	ho2	PERSON
gujaf-31	52	2	nigeria	GPE
gujaf-31	53	1	nigeria	GPE
gujaf-31	54	1	2	CARDINAL
gujaf-31	54	2	one	CARDINAL
gujaf-31	54	3	csr	ORG
gujaf-31	54	4	bowen	PERSON
gujaf-31	54	5	1953	DATE
gujaf-31	55	1	bowen	PERSON
gujaf-31	55	2	1953	DATE
gujaf-31	56	1	gusau journal of accounting	ORG
gujaf-31	57	1	2, october,	DATE
gujaf-31	57	2	2020	DATE
gujaf-31	57	3	1991	DATE
gujaf-31	57	4	csr	ORG
gujaf-31	58	1	the european foundation	ORG
gujaf-31	58	2	2004	DATE
gujaf-31	58	3	csr	ORG
gujaf-31	59	1	the world business council	ORG
gujaf-31	59	2	2002	DATE
gujaf-31	59	3	csr	ORG
gujaf-31	61	1	csr	ORG
gujaf-31	68	1	csr	ORG
gujaf-31	70	1	freeman	PERSON
gujaf-31	70	2	1984	DATE
gujaf-31	71	1	gusau journal of accounting	ORG
gujaf-31	72	1	2, october,	DATE
gujaf-31	72	2	6	CARDINAL
gujaf-31	74	1	csr	ORG
gujaf-31	75	1	1995	DATE
gujaf-31	77	1	deegan, rankin & tobin	ORG
gujaf-31	77	2	2002	DATE
gujaf-31	78	1	one	CARDINAL
gujaf-31	79	1	friedman	ORG
gujaf-31	79	2	1970	DATE
gujaf-31	80	1	friedman	ORG
gujaf-31	82	1	freeman	PERSON
gujaf-31	82	2	1984	DATE
gujaf-31	82	3	csr	ORG
gujaf-31	83	1	one	CARDINAL
gujaf-31	83	2	mirfazli	PERSON
gujaf-31	83	3	2008	DATE
gujaf-31	84	1	friedman	ORG
gujaf-31	84	2	1970	DATE
gujaf-31	84	3	csr	ORG
gujaf-31	84	4	friedman	ORG
gujaf-31	85	1	jensen	PERSON
gujaf-31	85	2	2001	DATE
gujaf-31	85	3	two	CARDINAL
gujaf-31	85	4	gusau journal of accounting	ORG
gujaf-31	86	1	2, october,	DATE
gujaf-31	86	2	2020 7	DATE
gujaf-31	88	1	csr	ORG
gujaf-31	90	1	firstly	ORDINAL
gujaf-31	90	2	schmidt	PERSON
gujaf-31	90	3	2003	DATE
gujaf-31	90	4	52	CARDINAL
gujaf-31	90	5	33,878observations	CARDINAL
gujaf-31	92	1	csr	ORG
gujaf-31	93	1	2004	DATE
gujaf-31	93	2	five years	DATE
gujaf-31	93	3	1996-2000	DATE
gujaf-31	96	1	2008	DATE
gujaf-31	97	1	sixty	CARDINAL
gujaf-31	97	2	nigeria	GPE
gujaf-31	97	3	three	CARDINAL
gujaf-31	99	1	nigerian	NORP
gujaf-31	100	1	nigerian	NORP
gujaf-31	100	2	first bank of nigeria plc	ORG
gujaf-31	100	3	2010	DATE
gujaf-31	100	4	the gusau journal of accounting	ORG
gujaf-31	101	1	2, october,	DATE
gujaf-31	101	2	2020 8	DATE
gujaf-31	101	3	csr	ORG
gujaf-31	101	4	first bank plc	ORG
gujaf-31	102	1	csr	ORG
gujaf-31	103	1	burhan &	ORG
gujaf-31	103	2	2012	DATE
gujaf-31	103	3	thirty-two	CARDINAL
gujaf-31	103	4	the indonesian stock exchange	ORG
gujaf-31	103	5	the period 2006	DATE
gujaf-31	103	6	2009	DATE
gujaf-31	105	1	2012	DATE
gujaf-31	105	2	csr	ORG
gujaf-31	105	3	nigerian	NORP
gujaf-31	106	1	csr	ORG
gujaf-31	107	1	effiong	GPE
gujaf-31	107	2	usang	GPE
gujaf-31	107	3	inyang	PERSON
gujaf-31	107	4	effiong	GPE
gujaf-31	107	5	2013	DATE
gujaf-31	109	1	servaes	PERSON
gujaf-31	109	2	tamayo	PERSON
gujaf-31	109	3	2013	DATE
gujaf-31	109	4	csr	ORG
gujaf-31	109	5	uk	GPE
gujaf-31	110	1	csr	ORG
gujaf-31	111	1	ozcelik	PERSON
gujaf-31	111	2	2014	DATE
gujaf-31	111	3	csr	ORG
gujaf-31	111	4	81	CARDINAL
gujaf-31	111	5	turkey	GPE
gujaf-31	112	1	2010	DATE
gujaf-31	112	2	2012	DATE
gujaf-31	114	1	2015	DATE
gujaf-31	114	2	csr	ORG
gujaf-31	115	1	granger	PERSON
gujaf-31	115	2	329	CARDINAL
gujaf-31	115	3	europe	LOC
gujaf-31	115	4	asia	LOC
gujaf-31	117	1	gusau journal of accounting	ORG
gujaf-31	118	1	2, october,	DATE
gujaf-31	118	2	2020 9	DATE
gujaf-31	118	3	2015	CARDINAL
gujaf-31	118	4	csr	ORG
gujaf-31	118	5	annual	DATE
gujaf-31	118	6	india	GPE
gujaf-31	119	1	30	CARDINAL
gujaf-31	119	2	five year	DATE
gujaf-31	119	3	2007	DATE
gujaf-31	119	4	2011	DATE
gujaf-31	119	5	csr	ORG
gujaf-31	120	1	csr	ORG
gujaf-31	121	1	atsukwei	GPE
gujaf-31	121	2	laka	GPE
gujaf-31	121	3	2016	CARDINAL
gujaf-31	121	4	csr	ORG
gujaf-31	121	5	nigeria	GPE
gujaf-31	122	1	csr	ORG
gujaf-31	123	1	nigeria	GPE
gujaf-31	123	2	csr	ORG
gujaf-31	124	1	2018	DATE
gujaf-31	124	2	50	CARDINAL
gujaf-31	124	3	nigerian	NORP
gujaf-31	124	4	five years	DATE
gujaf-31	124	5	2011-2015	DATE
gujaf-31	126	1	2018	DATE
gujaf-31	126	2	csr	ORG
gujaf-31	126	3	romanian	NORP
gujaf-31	128	1	csr	ORG
gujaf-31	129	1	sani	GPE
gujaf-31	129	2	2019	DATE
gujaf-31	129	3	nigeria	GPE
gujaf-31	130	1	5	CARDINAL
gujaf-31	130	2	9 years	DATE
gujaf-31	130	3	csr	ORG
gujaf-31	130	4	roe and pat	PERSON
gujaf-31	131	1	csr	ORG
gujaf-31	133	1	nigeria	GPE
gujaf-31	134	1	gusau journal of accounting	ORG
gujaf-31	135	1	2, october,	DATE
gujaf-31	135	2	10	CARDINAL
gujaf-31	135	3	nigeria	GPE
gujaf-31	136	1	nigeria	GPE
gujaf-31	137	1	3	CARDINAL
gujaf-31	137	2	106non	CARDINAL
gujaf-31	137	3	the nigerian stock exchange	ORG
gujaf-31	137	4	31st december,	DATE
gujaf-31	137	5	2018	DATE
gujaf-31	138	1	86	CARDINAL
gujaf-31	138	2	81 percent	PERCENT
gujaf-31	139	1	annual	DATE
gujaf-31	139	2	csr	ORG
gujaf-31	140	1	annual	DATE
gujaf-31	140	2	pearson correlation analysis	ORG
gujaf-31	140	3	spss	ORG
gujaf-31	140	4	21	DATE
gujaf-31	141	1	csr	ORG
gujaf-31	141	2	1	CARDINAL
gujaf-31	141	3	3	CARDINAL
gujaf-31	141	4	kenny	PERSON
gujaf-31	141	5	1986	DATE
gujaf-31	143	1	+ β1dnt +	DATE
gujaf-31	144	1	…………………………………………	PRODUCT
gujaf-31	146	1	+ β1dnt +	DATE
gujaf-31	147	1	…………………………………………	PRODUCT
gujaf-31	149	1	+ β1dnt +	DATE
gujaf-31	150	1	………………	PRODUCT
gujaf-31	151	1	………………	PRODUCT
gujaf-31	152	1	csr profitability gusau journal of accounting	ORG
gujaf-31	153	1	2, october,	DATE
gujaf-31	153	2	2020 11	DATE
gujaf-31	154	1	emr	DATE
gujaf-31	154	2	4	CARDINAL
gujaf-31	155	1	table1	ORG
gujaf-31	155	2	emr	DATE
gujaf-31	155	3	1.000	CARDINAL
gujaf-31	155	4	0.299	CARDINAL
gujaf-31	155	5	2020	DATE
gujaf-31	155	6	1	CARDINAL
gujaf-31	156	1	0.589	CARDINAL
gujaf-31	157	1	less than 0.7	CARDINAL
gujaf-31	157	2	tabachnick & fidell	ORG
gujaf-31	157	3	2001	DATE
gujaf-31	158	1	less than two	CARDINAL
gujaf-31	158	2	2	CARDINAL
gujaf-31	158	3	berenson & levine	ORG
gujaf-31	158	4	1999	DATE
gujaf-31	160	1	gusau journal of accounting	ORG
gujaf-31	161	1	2, october,	DATE
gujaf-31	161	2	2020 12	DATE
gujaf-31	161	3	2	CARDINAL
gujaf-31	162	1	86 86	DATE
gujaf-31	162	2	4.54	CARDINAL
gujaf-31	162	3	8.48	CARDINAL
gujaf-31	162	4	546.186	CARDINAL
gujaf-31	162	5	6.351 8.463	MONEY
gujaf-31	162	6	2020	DATE
gujaf-31	163	1	n0.86	ORG
gujaf-31	164	1	n1.64	GPE
gujaf-31	165	1	n8.27	PERSON
gujaf-31	165	2	n4.54	GPE
gujaf-31	166	1	n8.46	LOC
gujaf-31	166	2	n0.83	GPE
gujaf-31	166	3	n0.83	GPE
gujaf-31	167	1	n9.83	GPE
gujaf-31	167	2	n7.04	GPE
gujaf-31	168	1	n9.84	GPE
gujaf-31	169	1	n12.96	PERSON
gujaf-31	169	2	n8.48	PRODUCT
gujaf-31	170	1	3	CARDINAL
gujaf-31	171	1	0.261	CARDINAL
gujaf-31	171	2	1.036	CARDINAL
gujaf-31	171	3	2.582	CARDINAL
gujaf-31	171	4	0.018	CARDINAL
gujaf-31	171	5	0.013	MONEY
gujaf-31	171	6	0.245	CARDINAL
gujaf-31	171	7	15.346	CARDINAL
gujaf-31	171	8	0.041	CARDINAL
gujaf-31	171	9	5%level	CARDINAL
gujaf-31	172	1	2020	DATE
gujaf-31	173	1	2, october,	DATE
gujaf-31	173	2	2020 13	DATE
gujaf-31	173	3	3	CARDINAL
gujaf-31	173	4	24.5%	PERCENT
gujaf-31	174	1	24.5%	PERCENT
gujaf-31	174	2	75.5%	PERCENT
gujaf-31	175	1	one	CARDINAL
gujaf-31	175	2	0.13	CARDINAL
gujaf-31	175	3	0.26	CARDINAL
gujaf-31	176	1	two	CARDINAL
gujaf-31	176	2	2	CARDINAL
gujaf-31	176	3	& kenny	PERSON
gujaf-31	176	4	1986	DATE
gujaf-31	177	1	4	CARDINAL
gujaf-31	178	1	1.182	CARDINAL
gujaf-31	178	2	0.206	CARDINAL
gujaf-31	178	3	0.383	CARDINAL
gujaf-31	178	4	35.503	CARDINAL
gujaf-31	178	5	0.002	CARDINAL
gujaf-31	178	6	2020	DATE
gujaf-31	178	7	4	CARDINAL
gujaf-31	178	8	of38.3%	PERCENT
gujaf-31	178	9	38.2%	PERCENT
gujaf-31	179	1	61.8%	PERCENT
gujaf-31	180	1	one	CARDINAL
gujaf-31	180	2	0.64	CARDINAL
gujaf-31	180	3	0.02	CARDINAL
gujaf-31	181	1	& kenny	PERSON
gujaf-31	181	2	1986	DATE
gujaf-31	182	1	gusau journal of accounting	ORG
gujaf-31	183	1	2, october,	DATE
gujaf-31	183	2	2020 14	DATE
gujaf-31	183	3	5	CARDINAL
gujaf-31	184	1	0.261	CARDINAL
gujaf-31	185	1	3.112	CARDINAL
gujaf-31	185	2	3.687	CARDINAL
gujaf-31	185	3	4.604	CARDINAL
gujaf-31	185	4	0.000 0.003 0.001 0.000	MONEY
gujaf-31	185	5	0.596	CARDINAL
gujaf-31	185	6	48.341	CARDINAL
gujaf-31	185	7	2020	DATE
gujaf-31	185	8	5	CARDINAL
gujaf-31	185	9	59.6%	PERCENT
gujaf-31	186	1	59.6%	PERCENT
gujaf-31	186	2	csr	ORG
gujaf-31	186	3	nigeria	GPE
gujaf-31	186	4	40.4%	PERCENT
gujaf-31	187	1	5%	PERCENT
gujaf-31	187	2	one	CARDINAL
gujaf-31	187	3	0.26	CARDINAL
gujaf-31	187	4	0.36	CARDINAL
gujaf-31	188	1	0.41	CARDINAL
gujaf-31	189	1	nigeria	GPE
gujaf-31	191	1	csr	ORG
gujaf-31	191	2	5	CARDINAL
gujaf-31	192	1	5%	PERCENT
gujaf-31	192	2	0.261	CARDINAL
gujaf-31	192	3	3.112	CARDINAL
gujaf-31	194	1	2, october,	DATE
gujaf-31	194	2	2020 15	DATE
gujaf-31	194	3	0.362	CARDINAL
gujaf-31	194	4	3.687	CARDINAL
gujaf-31	195	1	csr	ORG
gujaf-31	196	1	2004	DATE
gujaf-31	196	2	2010	DATE
gujaf-31	196	3	2012	DATE
gujaf-31	196	4	servaes & tamayo	ORG
gujaf-31	196	5	2013	DATE
gujaf-31	196	6	astukwei et al.	PERSON
gujaf-31	196	7	2016	DATE
gujaf-31	196	8	2018	DATE
gujaf-31	197	1	0.411	CARDINAL
gujaf-31	197	2	4.604	CARDINAL
gujaf-31	198	1	csr	ORG
gujaf-31	199	1	csr	ORG
gujaf-31	199	2	nigeria	GPE
gujaf-31	200	1	5	CARDINAL
gujaf-31	203	1	csr	ORG
gujaf-31	204	1	csr	ORG
gujaf-31	204	2	nigeria	GPE
gujaf-31	205	1	nigeria	GPE
gujaf-31	205	2	csr	ORG
gujaf-31	207	1	csr	ORG
gujaf-31	209	1	gusau journal of accounting	ORG
gujaf-31	210	1	2, october,	DATE
gujaf-31	210	2	2020 16	DATE
gujaf-31	210	3	nigeria	GPE
gujaf-31	212	1	first	ORDINAL
gujaf-31	212	2	csr	ORG
gujaf-31	213	1	csr	ORG
gujaf-31	213	2	tamayo	PERSON
gujaf-31	213	3	2013	DATE
gujaf-31	213	4	annual	DATE
gujaf-31	213	5	csr	ORG
gujaf-31	214	1	csr	ORG
gujaf-31	214	2	the nigerian stock exchange	ORG
gujaf-31	215	1	2018	DATE
gujaf-31	217	1	2012	DATE
gujaf-31	218	1	nigerian	NORP
gujaf-31	219	1	1	CARDINAL
gujaf-31	219	2	1	CARDINAL
gujaf-31	219	3	17	CARDINAL
gujaf-31	219	4	i. s. & opeyemi	ORG
gujaf-31	219	5	2018	DATE
gujaf-31	220	1	nigeria	GPE
gujaf-31	221	1	15	CARDINAL
gujaf-31	221	2	3	CARDINAL
gujaf-31	221	3	318	CARDINAL
gujaf-31	221	4	m. e	PERSON
gujaf-31	221	5	a. i. & laka	ORG
gujaf-31	221	6	d. t.	PERSON
gujaf-31	221	7	2016	CARDINAL
gujaf-31	223	1	2	CARDINAL
gujaf-31	223	2	2	CARDINAL
gujaf-31	223	3	240	CARDINAL
gujaf-31	223	4	r. m.	PERSON
gujaf-31	223	5	d. a.	PERSON
gujaf-31	223	6	1986	DATE
gujaf-31	225	1	5	CARDINAL
gujaf-31	225	2	1173-1182	DATE
gujaf-31	225	3	i & levine	ORG
gujaf-31	225	4	1999	DATE
gujaf-31	227	1	new delhi	GPE
gujaf-31	227	2	prentice hall of india pvt ltd bowen	ORG
gujaf-31	227	3	h. r.	PERSON
gujaf-31	227	4	1953	DATE
gujaf-31	229	1	new york	GPE
gujaf-31	229	2	harper	PERSON
gujaf-31	229	3	gusau journal of accounting	ORG
gujaf-31	230	1	2, october,	DATE
gujaf-31	230	2	17 burhan	QUANTITY
gujaf-31	230	3	a. h. & rahmanti	ORG
gujaf-31	230	4	a.	PERSON
gujaf-31	230	5	2012	DATE
gujaf-31	232	1	journal of economics	ORG
gujaf-31	232	2	15	CARDINAL
gujaf-31	232	3	2	CARDINAL
gujaf-31	232	4	35	CARDINAL
gujaf-31	232	5	a. b.	PERSON
gujaf-31	232	6	1991	DATE
gujaf-31	234	1	34	CARDINAL
gujaf-31	234	2	39 48	DATE
gujaf-31	235	1	deegan	ORG
gujaf-31	235	2	m. & tobin	ORG
gujaf-31	235	3	j. (2002	PERSON
gujaf-31	236	1	bhp	ORG
gujaf-31	236	2	1983-1997	DATE
gujaf-31	238	1	https://doi.org/10.1108/09513570210435861 effiong	PERSON
gujaf-31	238	2	e. j.	PERSON
gujaf-31	238	3	usang	GPE
gujaf-31	238	4	inyang	PERSON
gujaf-31	238	5	i. o. & effiong	ORG
gujaf-31	238	6	2013	DATE
gujaf-31	239	1	nigeria	GPE
gujaf-31	240	1	8	CARDINAL
gujaf-31	240	2	4	CARDINAL
gujaf-31	240	3	119	CARDINAL
gujaf-31	240	4	j.a.	GPE
gujaf-31	240	5	o.j. & olutoye	ORG
gujaf-31	240	6	a.e.	GPE
gujaf-31	240	7	2013	DATE
gujaf-31	241	1	nigerian	NORP
gujaf-31	242	1	asian journal of management research	ORG
gujaf-31	242	2	4	CARDINAL
gujaf-31	242	3	1	CARDINAL
gujaf-31	242	4	153163	DATE
gujaf-31	242	5	p. l.	PERSON
gujaf-31	242	6	2010	DATE
gujaf-31	244	1	2	CARDINAL
gujaf-31	244	2	3	CARDINAL
gujaf-31	244	3	91-96	CARDINAL
gujaf-31	244	4	r. e.	PERSON
gujaf-31	244	5	1984	DATE
gujaf-31	246	1	englewood cliffs	GPE
gujaf-31	247	1	prentice hall	ORG
gujaf-31	248	1	friedman	PERSON
gujaf-31	248	2	m.	PERSON
gujaf-31	248	3	1970	DATE
gujaf-31	250	1	the new york times	ORG
gujaf-31	250	2	31	CARDINAL
gujaf-31	251	1	r. & hategan	ORG
gujaf-31	251	2	2018	DATE
gujaf-31	252	1	romanian	NORP
gujaf-31	253	1	10	CARDINAL
gujaf-31	253	2	1-23	CARDINAL
gujaf-31	253	3	g. & poulain-rehm	ORG
gujaf-31	253	4	2015	CARDINAL
gujaf-31	255	1	4	CARDINAL
gujaf-31	255	2	1	CARDINAL
gujaf-31	255	3	18-43	CARDINAL
gujaf-31	255	4	b. w.	PERSON
gujaf-31	255	5	2003	DATE
gujaf-31	257	1	36(5	CARDINAL
gujaf-31	257	2	481–498	CARDINAL
gujaf-31	258	1	jensen	PERSON
gujaf-31	258	2	m.(2001	PERSON
gujaf-31	260	1	14	CARDINAL
gujaf-31	260	2	3	CARDINAL
gujaf-31	261	1	gusau journal of accounting	ORG
gujaf-31	262	1	2, october,	DATE
gujaf-31	262	2	2020	DATE
gujaf-31	262	3	18 milne	QUANTITY
gujaf-31	262	4	m. j. & alder	PERSON
gujaf-31	262	5	r. w.	PERSON
gujaf-31	262	6	1990	DATE
gujaf-31	264	1	12	CARDINAL
gujaf-31	264	2	2	CARDINAL
gujaf-31	264	3	237-256	CARDINAL
gujaf-31	264	4	mirfazli	PERSON
gujaf-31	264	5	e.	PERSON
gujaf-31	264	6	2008).corporate	CARDINAL
gujaf-31	264	7	csr	ORG
gujaf-31	264	8	annual	DATE
gujaf-31	264	9	indonesia stock exchange	ORG
gujaf-31	265	1	islamic	NORP
gujaf-31	265	2	1(4	CARDINAL
gujaf-31	265	3	275	CARDINAL
gujaf-31	266	1	t. & bhattarcharyya	ORG
gujaf-31	266	2	a. k.	PERSON
gujaf-31	267	1	2015).corporate	CARDINAL
gujaf-31	267	2	india	GPE
gujaf-31	267	3	kolkata	GPE
gujaf-31	267	4	india	GPE
gujaf-31	267	5	c. c. (	GPE
gujaf-31	267	6	2008	DATE
gujaf-31	268	1	nigeria	GPE
gujaf-31	269	1	international journal of social	ORG
gujaf-31	269	2	2	CARDINAL
gujaf-31	269	3	10	CARDINAL
gujaf-31	269	4	a. s.	PERSON
gujaf-31	269	5	2010	DATE
gujaf-31	270	1	nigerian	NORP
gujaf-31	270	2	first bank of nigeria plc	ORG
gujaf-31	270	3	m.	PERSON
gujaf-31	270	4	f. & rynes	ORG
gujaf-31	270	5	s.	PERSON
gujaf-31	270	6	2003	DATE
gujaf-31	272	1	24	CARDINAL
gujaf-31	272	2	3	CARDINAL
gujaf-31	272	3	403–411	CARDINAL
gujaf-31	273	1	ozcelik	PERSON
gujaf-31	273	2	f.	PERSON
gujaf-31	273	3	b. a. & gursakal	ORG
gujaf-31	273	4	s.	PERSON
gujaf-31	273	5	2014	DATE
gujaf-31	274	1	turkey	GPE
gujaf-31	275	1	ataturk	GPE
gujaf-31	275	2	dergisi	ORG
gujaf-31	275	3	28	CARDINAL
gujaf-31	275	4	3	CARDINAL
gujaf-31	275	5	189	CARDINAL
gujaf-31	275	6	c. m.	PERSON
gujaf-31	275	7	gatewood	PERSON
gujaf-31	275	8	r. d&	ORG
gujaf-31	275	9	j. b.	PERSON
gujaf-31	275	10	1997	DATE
gujaf-31	276	1	16(4	CARDINAL
gujaf-31	276	2	401–412	CARDINAL
gujaf-31	277	1	sani	GPE
gujaf-31	277	2	a. b.	PERSON
gujaf-31	277	3	t. o. & nurudeen	ORG
gujaf-31	277	4	a. o.	PERSON
gujaf-31	277	5	2019	CARDINAL
gujaf-31	278	1	nigeria	GPE
gujaf-31	279	1	journal of accounting and management	ORG
gujaf-31	279	2	2	CARDINAL
gujaf-31	279	3	1	CARDINAL
gujaf-31	279	4	18	CARDINAL
gujaf-31	279	5	servaes, h. & tamayo	ORG
gujaf-31	279	6	a.	PERSON
gujaf-31	279	7	2013	DATE
gujaf-31	281	1	59	CARDINAL
gujaf-31	281	2	5	CARDINAL
gujaf-31	281	3	1045-1061	CARDINAL
gujaf-31	281	4	m. c. (	PERSON
gujaf-31	281	5	1995	DATE
gujaf-31	283	1	academy of management journal	ORG
gujaf-31	283	2	20	CARDINAL
gujaf-31	283	3	3	CARDINAL
gujaf-31	283	4	571 610	CARDINAL
gujaf-31	284	1	d. b. & greening	ORG
gujaf-31	284	2	d. w.	PERSON
gujaf-31	284	3	2000	DATE
gujaf-31	286	1	business & society	ORG
gujaf-31	286	2	39	DATE
gujaf-31	286	3	3	CARDINAL
gujaf-31	286	4	254-280	CARDINAL
gujaf-31	287	1	2, october,	DATE
gujaf-31	287	2	19	CARDINAL
gujaf-31	287	3	2011	DATE
gujaf-31	288	1	nigeria	GPE
gujaf-31	289	1	nigerian	NORP
gujaf-31	289	2	4(1),154	CARDINAL