id	sid	eid	entity	type
gujaf-315	1	1	gusau journal of accounting	ORG
gujaf-315	1	2	5	CARDINAL
gujaf-315	1	3	2, october	DATE
gujaf-315	1	4	2024	DATE
gujaf-315	2	1	5	CARDINAL
gujaf-315	2	2	2	CARDINAL
gujaf-315	2	3	october	DATE
gujaf-315	2	4	2024	CARDINAL
gujaf-315	2	5	2756-665x	CARDINAL
gujaf-315	2	6	social sciences	ORG
gujaf-315	2	7	federal university gusau	ORG
gujaf-315	2	8	zamfara state	GPE
gujaf-315	2	9	gusau journal of accounting	ORG
gujaf-315	2	10	5	CARDINAL
gujaf-315	2	11	2, october	DATE
gujaf-315	2	12	2024	CARDINAL
gujaf-315	2	13	5	CARDINAL
gujaf-315	2	14	2	CARDINAL
gujaf-315	2	15	october	DATE
gujaf-315	2	16	2024	CARDINAL
gujaf-315	2	17	2756-665x	CARDINAL
gujaf-315	2	18	social sciences	ORG
gujaf-315	2	19	federal university gusau	ORG
gujaf-315	2	20	zamfara state	GPE
gujaf-315	3	1	ahmadu bello university press limited	ORG
gujaf-315	3	2	zaria kaduna	PERSON
gujaf-315	3	3	nigeria	GPE
gujaf-315	4	1	08065949711	CARDINAL
gujaf-315	4	2	069-879121	CARDINAL
gujaf-315	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-315	5	2	5	CARDINAL
gujaf-315	5	3	2, october	DATE
gujaf-315	5	4	2024	CARDINAL
gujaf-315	5	5	shehu usman hassan department	PERSON
gujaf-315	6	1	muhammad mustapha	PERSON
gujaf-315	6	2	ahmadu bello university	ORG
gujaf-315	6	3	zaria	PERSON
gujaf-315	6	4	kaduna state	GPE
gujaf-315	7	1	umar farouk	PERSON
gujaf-315	7	2	federal university gusau	ORG
gujaf-315	7	3	zamfara state	GPE
gujaf-315	8	1	modu kumshe department of accounting	ORG
gujaf-315	8	2	university of maiduguri	ORG
gujaf-315	8	3	borno	GPE
gujaf-315	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-315	9	2	paul university	ORG
gujaf-315	10	1	prof kabir tahir hamid	PERSON
gujaf-315	10	2	bayero university	ORG
gujaf-315	10	3	kano	ORG
gujaf-315	11	1	prof	PERSON
gujaf-315	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-315	12	2	university of jos	ORG
gujaf-315	13	1	clifford ofurum department of accounting	ORG
gujaf-315	13	2	university of portharcourt	ORG
gujaf-315	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-315	15	2	ahmadu bello university	ORG
gujaf-315	15	3	zaria	PERSON
gujaf-315	16	1	prof	PERSON
gujaf-315	17	1	yusuf	PERSON
gujaf-315	18	1	b. rahman	PERSON
gujaf-315	18	2	lagos state university	ORG
gujaf-315	20	1	suleiman a. s. aruwa	PERSON
gujaf-315	20	2	nasarawa state university	ORG
gujaf-315	20	3	keffi	GPE
gujaf-315	22	1	muhammad junaidu	PERSON
gujaf-315	22	2	kurawa department of accounting	ORG
gujaf-315	22	3	university kano	ORG
gujaf-315	24	1	muhammad habibu sabari department	PERSON
gujaf-315	24	2	ahmadu bello university	ORG
gujaf-315	24	3	zaria.	PERSON
gujaf-315	25	1	gusau journal of accounting	ORG
gujaf-315	25	2	5	CARDINAL
gujaf-315	25	3	2, october	DATE
gujaf-315	25	4	2024	CARDINAL
gujaf-315	26	1	okpanachi joshua department of accounting	ORG
gujaf-315	26	2	nigerian defence academy	ORG
gujaf-315	26	3	kaduna	GPE
gujaf-315	27	1	hassan ibrahim department	PERSON
gujaf-315	27	2	ibb university	ORG
gujaf-315	27	3	niger state	GPE
gujaf-315	28	1	prof	PERSON
gujaf-315	29	1	mary okwo department of accounting	ORG
gujaf-315	29	2	enugu state university of science and technology	ORG
gujaf-315	31	1	aminu isah department of accounting	ORG
gujaf-315	31	2	bayero university	ORG
gujaf-315	31	3	kano	ORG
gujaf-315	32	1	prof	PERSON
gujaf-315	33	1	ahmadu bello department of accounting	ORG
gujaf-315	33	2	ahmadu bello university	ORG
gujaf-315	33	3	zaria	PERSON
gujaf-315	34	1	prof	PERSON
gujaf-315	35	1	musa yelwa abubakar department	PERSON
gujaf-315	35	2	usmanu danfodiyo university	ORG
gujaf-315	35	3	sokoto state	ORG
gujaf-315	36	1	prof	ORG
gujaf-315	37	1	salisu abubakar department of accounting	ORG
gujaf-315	37	2	ahmadu bello university	ORG
gujaf-315	37	3	zaria	PERSON
gujaf-315	37	4	kaduna state	GPE
gujaf-315	38	1	prof	PERSON
gujaf-315	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-315	39	2	bayero university	ORG
gujaf-315	40	1	prof	PERSON
gujaf-315	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-315	41	2	dutse	GPE
gujaf-315	41	3	jigawa state	GPE
gujaf-315	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-315	43	2	nigerian defence academy	ORG
gujaf-315	43	3	kaduna state	GPE
gujaf-315	44	1	prof	PERSON
gujaf-315	45	1	saidu adamu department of accounting	ORG
gujaf-315	47	1	american university of nigeria	ORG
gujaf-315	47	2	yola	ORG
gujaf-315	48	1	prof	PERSON
gujaf-315	49	1	fatima	PERSON
gujaf-315	49	2	university of maiduguri	ORG
gujaf-315	49	3	borno	GPE
gujaf-315	50	1	dr.	PERSON
gujaf-315	50	2	nasiru a. ka’oje	PERSON
gujaf-315	50	3	usmanu danfodiyo university	ORG
gujaf-315	50	4	sokoto	PERSON
gujaf-315	51	1	aminu abdullahi department of accounting	ORG
gujaf-315	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-315	52	1	gusau journal of accounting	ORG
gujaf-315	52	2	5	CARDINAL
gujaf-315	52	3	2, october	DATE
gujaf-315	52	4	2024	CARDINAL
gujaf-315	52	5	nasiru yunusa department	PERSON
gujaf-315	52	6	ahmadu bello university	ORG
gujaf-315	52	7	zaria	PERSON
gujaf-315	53	1	aisha	PERSON
gujaf-315	53	2	muhammad department	PERSON
gujaf-315	53	3	ahmadu bello university	ORG
gujaf-315	53	4	zaria	PERSON
gujaf-315	54	1	lawal muhammad	PERSON
gujaf-315	54	2	ahmadu bello university	ORG
gujaf-315	54	3	zaria	PERSON
gujaf-315	55	1	bashir umar farouk	PERSON
gujaf-315	55	2	federal university gusau	ORG
gujaf-315	55	3	zamfara state	GPE
gujaf-315	56	1	dr emmanuel omokhuale department	PERSON
gujaf-315	56	2	federal university gusau	ORG
gujaf-315	57	1	state advisory board	ORG
gujaf-315	58	1	kabiru isah	PERSON
gujaf-315	58	2	bayero university kano	ORG
gujaf-315	59	1	bashir	PERSON
gujaf-315	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-315	59	3	sokoto state	ORG
gujaf-315	61	1	muhammad tanko	PERSON
gujaf-315	61	2	kaduna state university	ORG
gujaf-315	61	3	kaduna	GPE
gujaf-315	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-315	62	2	sokoto state	ORG
gujaf-315	64	1	aliyu sulaiman kantudu	PERSON
gujaf-315	64	2	university kano	ORG
gujaf-315	65	1	yazid kabir ibrahim	PERSON
gujaf-315	65	2	federal university gusau	ORG
gujaf-315	65	3	zamfara state	GPE
gujaf-315	66	1	gusau journal of accounting	ORG
gujaf-315	66	2	5	CARDINAL
gujaf-315	66	3	2, october	DATE
gujaf-315	66	4	2024	CARDINAL
gujaf-315	66	5	gusau journal of accounting	ORG
gujaf-315	67	1	two	CARDINAL
gujaf-315	67	2	april and october annually	DATE
gujaf-315	68	1	the department of accounting	ORG
gujaf-315	68	2	social sciences	ORG
gujaf-315	68	3	federal university gusau	ORG
gujaf-315	68	4	zamfara state	GPE
gujaf-315	68	5	nigeria	GPE
gujaf-315	68	6	islamic finance	ORG
gujaf-315	68	7	islamic	NORP
gujaf-315	69	1	english	LANGUAGE
gujaf-315	70	1	more than 15	CARDINAL
gujaf-315	70	2	a4	ORG
gujaf-315	70	3	1.5	CARDINAL
gujaf-315	70	4	12	CARDINAL
gujaf-315	71	1	25 percent	PERCENT
gujaf-315	72	1	5000	CARDINAL
gujaf-315	72	2	more than 250	CARDINAL
gujaf-315	72	3	four	CARDINAL
gujaf-315	73	1	apa 7th	PRODUCT
gujaf-315	74	1	5	CARDINAL
gujaf-315	74	2	2, october	DATE
gujaf-315	74	3	2024	CARDINAL
gujaf-315	78	1	fcmb	PERSON
gujaf-315	78	2	7278465011	DATE
gujaf-315	78	3	gusau journal of accounting	ORG
gujaf-315	78	4	a.u	PERSON
gujaf-315	78	5	federal university gusau	ORG
gujaf-315	78	6	zamfara state	GPE
gujaf-315	80	1	+2348069393824	DATE
gujaf-315	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-315	80	3	5	CARDINAL
gujaf-315	80	4	2, october	DATE
gujaf-315	80	5	2024	CARDINAL
gujaf-315	80	6	nigeria	GPE
gujaf-315	80	7	two	CARDINAL
gujaf-315	80	8	joseph olorunfemi akande	PERSON
gujaf-315	80	9	phd	PERSON
gujaf-315	80	10	1-18	CARDINAL
gujaf-315	80	11	nigeria	GPE
gujaf-315	80	12	fatima shehu giwa	PERSON
gujaf-315	81	1	benjamin kumai gugong	PERSON
gujaf-315	81	2	gloria pam dachomo	PERSON
gujaf-315	81	3	19-33	CARDINAL
gujaf-315	81	4	issa	PERSON
gujaf-315	81	5	abdulkadri	PERSON
gujaf-315	81	6	34	CARDINAL
gujaf-315	81	7	dmbs	ORG
gujaf-315	81	8	nigeria florence	GPE
gujaf-315	81	9	benjamin kumai gugong	PERSON
gujaf-315	81	10	augustine ayuba	ORG
gujaf-315	81	11	idris mohammed	PERSON
gujaf-315	81	12	covid-19	PERSON
gujaf-315	81	13	nigeria	GPE
gujaf-315	81	14	abdulrahman ngadi	PERSON
gujaf-315	81	15	abubakar	PERSON
gujaf-315	81	16	aliyu	PERSON
gujaf-315	81	17	abdu	PERSON
gujaf-315	81	18	abubakar	PERSON
gujaf-315	81	19	87	CARDINAL
gujaf-315	81	20	nigeria	GPE
gujaf-315	82	1	saka tunde abdulsalam	PERSON
gujaf-315	82	2	ph.d	NORP
gujaf-315	82	3	88-108	CARDINAL
gujaf-315	82	4	nigeria	GPE
gujaf-315	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-315	82	6	nigeria	GPE
gujaf-315	83	1	muhammad	PERSON
gujaf-315	83	2	aisha chado	PERSON
gujaf-315	83	3	142	CARDINAL
gujaf-315	83	4	nigeria	GPE
gujaf-315	83	5	joseph olorunfemi	PERSON
gujaf-315	83	6	143	CARDINAL
gujaf-315	83	7	nigeria	GPE
gujaf-315	83	8	ahmad abdullahi	PERSON
gujaf-315	83	9	dr ibrahim mohammed	PERSON
gujaf-315	83	10	dr isma’il	PERSON
gujaf-315	83	11	idris	PERSON
gujaf-315	83	12	156-171	QUANTITY
gujaf-315	83	13	202	CARDINAL
gujaf-315	83	14	nigeria	GPE
gujaf-315	84	1	muhammad	PERSON
gujaf-315	84	2	aisha chado	PERSON
gujaf-315	84	3	203	CARDINAL
gujaf-315	84	4	nigeria	GPE
gujaf-315	84	5	kayode david kolawole	PERSON
gujaf-315	84	6	222	CARDINAL
gujaf-315	84	7	5	CARDINAL
gujaf-315	84	8	2, october	DATE
gujaf-315	84	9	2024	DATE
gujaf-315	84	10	nigeria	GPE
gujaf-315	85	1	haruna muhammed musa	PERSON
gujaf-315	85	2	235	CARDINAL
gujaf-315	85	3	nigeria	GPE
gujaf-315	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-315	85	5	249-261	CARDINAL
gujaf-315	85	6	benue state	GPE
gujaf-315	85	7	nigeria	GPE
gujaf-315	85	8	caleb john	PERSON
gujaf-315	86	1	aliyu nuraddeen shehu	PERSON
gujaf-315	86	2	bello a. ahmad	PERSON
gujaf-315	86	3	ahmed aliyu	PERSON
gujaf-315	86	4	abdullahi phd	PERSON
gujaf-315	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-315	86	6	nigeria	GPE
gujaf-315	87	1	ibrahim kabir adedeji	PERSON
gujaf-315	87	2	dr ibrahim muhammed	PERSON
gujaf-315	88	1	muhammed habibu sabari prof	PERSON
gujaf-315	89	1	abiodun popoola	PERSON
gujaf-315	89	2	283	CARDINAL
gujaf-315	89	3	nigerian	NORP
gujaf-315	89	4	rofiat, prof	ORG
gujaf-315	90	1	sani abdullahi	PERSON
gujaf-315	90	2	dr.	PERSON
gujaf-315	90	3	ibrahim mohammed	PERSON
gujaf-315	91	1	ahmad dogarawa	PERSON
gujaf-315	91	2	.298-314	CARDINAL
gujaf-315	91	3	the nigerian exchange	ORG
gujaf-315	91	4	salisu isyaku dahiru	ORG
gujaf-315	91	5	adeyemi	GPE
gujaf-315	91	6	phd	PERSON
gujaf-315	91	7	suleiman salami	PERSON
gujaf-315	91	8	phd	PERSON
gujaf-315	91	9	315	CARDINAL
gujaf-315	91	10	lagos	GPE
gujaf-315	91	11	nigeria	GPE
gujaf-315	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-315	92	1	332-343	CARDINAL
gujaf-315	92	2	nigeria	GPE
gujaf-315	92	3	emmanuel imuede	PERSON
gujaf-315	92	4	344-356	CARDINAL
gujaf-315	92	5	nigeria	GPE
gujaf-315	92	6	daniel gbadebo	PERSON
gujaf-315	92	7	357	CARDINAL
gujaf-315	92	8	369	CARDINAL
gujaf-315	92	9	383	CARDINAL
gujaf-315	92	10	south africa	GPE
gujaf-315	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-315	93	2	384	CARDINAL
gujaf-315	93	3	nigeria	GPE
gujaf-315	93	4	ahmad abdullahi	PERSON
gujaf-315	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-315	93	6	idris	PERSON
gujaf-315	93	7	…………………………………………………………………………	PRODUCT
gujaf-315	93	8	397-413	CARDINAL
gujaf-315	93	9	5	CARDINAL
gujaf-315	93	10	2, october	DATE
gujaf-315	93	11	2024 143	DATE
gujaf-315	93	12	nigeria	GPE
gujaf-315	93	13	joseph olorunfemi akande	PERSON
gujaf-315	93	14	department of accounting science	ORG
gujaf-315	93	15	walter sisulu university	ORG
gujaf-315	93	16	south africa	GPE
gujaf-315	93	17	nigerian	NORP
gujaf-315	93	18	the nigerian exchange	ORG
gujaf-315	93	19	11-year	DATE
gujaf-315	93	20	2012–2022	CARDINAL
gujaf-315	95	1	eight	CARDINAL
gujaf-315	96	1	linear	ORG
gujaf-315	97	1	two	CARDINAL
gujaf-315	99	1	nigerian	NORP
gujaf-315	101	1	nigerian	NORP
gujaf-315	102	1	1.0	CARDINAL
gujaf-315	102	2	the late 1970s	DATE
gujaf-315	102	3	1987	DATE
gujaf-315	104	1	the 1990s	DATE
gujaf-315	104	2	1992	DATE
gujaf-315	104	3	al.	PERSON
gujaf-315	104	4	2018	DATE
gujaf-315	104	5	brundtland	ORG
gujaf-315	104	6	1987	DATE
gujaf-315	106	1	esg	ORG
gujaf-315	106	2	today	DATE
gujaf-315	106	3	cort & esty	ORG
gujaf-315	106	4	2020	DATE
gujaf-315	106	5	johnson et al.	PERSON
gujaf-315	106	6	2019	DATE
gujaf-315	106	7	khanchel & lassoued	ORG
gujaf-315	106	8	2022	CARDINAL
gujaf-315	106	9	prabawati & rahmawati	ORG
gujaf-315	106	10	2022	CARDINAL
gujaf-315	107	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-315	107	2	5	CARDINAL
gujaf-315	107	3	2, october	DATE
gujaf-315	107	4	2024 144	DATE
gujaf-315	107	5	esg criteria	ORG
gujaf-315	107	6	2021	CARDINAL
gujaf-315	107	7	songwe & coulibaly	ORG
gujaf-315	107	8	2019	DATE
gujaf-315	108	1	kumar	PERSON
gujaf-315	108	2	2023	CARDINAL
gujaf-315	108	3	2021	CARDINAL
gujaf-315	111	1	esg	GPE
gujaf-315	111	2	bandeira et al	ORG
gujaf-315	112	1	2023	CARDINAL
gujaf-315	114	1	ramírez-orellana et al.	ORG
gujaf-315	114	2	2023	CARDINAL
gujaf-315	114	3	2023	CARDINAL
gujaf-315	116	1	krishnamoorthy	PERSON
gujaf-315	116	2	2024	DATE
gujaf-315	117	1	dsouza & krishnamoorthy	ORG
gujaf-315	117	2	2024	DATE
gujaf-315	118	1	2023	CARDINAL
gujaf-315	121	1	2024	CARDINAL
gujaf-315	121	2	nigerian	NORP
gujaf-315	121	3	one	CARDINAL
gujaf-315	123	1	nigerian	NORP
gujaf-315	123	2	2024	DATE
gujaf-315	123	3	bandeira et al.	ORG
gujaf-315	123	4	2023	CARDINAL
gujaf-315	124	1	nigerian	NORP
gujaf-315	124	2	korneeva & kozhuhova	ORG
gujaf-315	124	3	2024	DATE
gujaf-315	124	4	al.	GPE
gujaf-315	124	5	2023	CARDINAL
gujaf-315	127	1	nigerian	NORP
gujaf-315	127	2	5	CARDINAL
gujaf-315	127	3	2, october	DATE
gujaf-315	127	4	2024 145	DATE
gujaf-315	128	1	nwankwo	ORG
gujaf-315	128	2	2024	CARDINAL
gujaf-315	130	1	ramírez-orellana et al.	ORG
gujaf-315	130	2	2023	CARDINAL
gujaf-315	130	3	2024	DATE
gujaf-315	131	1	nigerian	NORP
gujaf-315	131	2	2024	DATE
gujaf-315	132	1	nigeria	GPE
gujaf-315	132	2	ramírez-orellana et al.	ORG
gujaf-315	132	3	2023	CARDINAL
gujaf-315	132	4	2023	CARDINAL
gujaf-315	133	1	nigeria	GPE
gujaf-315	135	1	nigerian	NORP
gujaf-315	136	1	two	CARDINAL
gujaf-315	137	1	esg	ORG
gujaf-315	137	2	nigerian	NORP
gujaf-315	138	1	deutsche bank	ORG
gujaf-315	138	2	2012	DATE
gujaf-315	138	3	eccles et al	PERSON
gujaf-315	138	4	2012	DATE
gujaf-315	138	5	2013	DATE
gujaf-315	138	6	allianz	ORG
gujaf-315	138	7	2015	CARDINAL
gujaf-315	140	1	esg	ORG
gujaf-315	140	2	al.	PERSON
gujaf-315	140	3	2018	DATE
gujaf-315	140	4	brundtland	ORG
gujaf-315	140	5	1987	DATE
gujaf-315	141	1	nigerian	NORP
gujaf-315	141	2	2024	DATE
gujaf-315	142	1	gusau journal of accounting	ORG
gujaf-315	142	2	5	CARDINAL
gujaf-315	142	3	2, october	DATE
gujaf-315	142	4	2024	CARDINAL
gujaf-315	142	5	146	CARDINAL
gujaf-315	142	6	2024	CARDINAL
gujaf-315	142	7	bandeira et al.	ORG
gujaf-315	142	8	2023	CARDINAL
gujaf-315	142	9	ramírez-orellana et al.	ORG
gujaf-315	142	10	2023	CARDINAL
gujaf-315	142	11	2023	CARDINAL
gujaf-315	143	1	2023	CARDINAL
gujaf-315	143	2	khanchel & lassoued	ORG
gujaf-315	143	3	2022	CARDINAL
gujaf-315	143	4	prabawati & rahmawati	ORG
gujaf-315	143	5	2022	CARDINAL
gujaf-315	144	1	2023	CARDINAL
gujaf-315	144	2	johnson et al.	PERSON
gujaf-315	144	3	2019	DATE
gujaf-315	145	1	2021	CARDINAL
gujaf-315	145	2	songwe & coulibaly	ORG
gujaf-315	145	3	2019	DATE
gujaf-315	145	4	dsouza & krishnamoorthy	ORG
gujaf-315	145	5	2024	DATE
gujaf-315	145	6	kumar et al.	PERSON
gujaf-315	145	7	2016	DATE
gujaf-315	146	1	nigerian	NORP
gujaf-315	146	2	cort & esty	ORG
gujaf-315	146	3	2020	DATE
gujaf-315	146	4	bandeira et al.	ORG
gujaf-315	146	5	2023	CARDINAL
gujaf-315	147	1	morgan stanley	ORG
gujaf-315	147	2	2015	DATE
gujaf-315	147	3	eccles et al	PERSON
gujaf-315	147	4	2012	DATE
gujaf-315	148	1	morgan stanley	ORG
gujaf-315	148	2	64%	PERCENT
gujaf-315	149	1	esg	ORG
gujaf-315	150	1	michael spence	PERSON
gujaf-315	150	2	1973	DATE
gujaf-315	151	1	spence	PERSON
gujaf-315	152	1	esg	ORG
gujaf-315	153	1	kim	PERSON
gujaf-315	153	2	jang	PERSON
gujaf-315	153	3	2024	DATE
gujaf-315	153	4	maaloul, zéghal, & ben amar	ORG
gujaf-315	153	5	2023	CARDINAL
gujaf-315	156	1	esg	ORG
gujaf-315	156	2	deutsche bank	ORG
gujaf-315	156	3	2012	DATE
gujaf-315	156	4	eccles et al.	GPE
gujaf-315	156	5	2012	DATE
gujaf-315	156	6	2013	DATE
gujaf-315	156	7	allianz	ORG
gujaf-315	156	8	2015	DATE
gujaf-315	158	1	kim	PERSON
gujaf-315	158	2	jang	PERSON
gujaf-315	158	3	seok	PERSON
gujaf-315	158	4	2024	CARDINAL
gujaf-315	161	1	maaloul, zéghal	ORG
gujaf-315	161	2	ben amar	PERSON
gujaf-315	161	3	2023	CARDINAL
gujaf-315	161	4	lowerrisk	ORG
gujaf-315	162	1	esg	ORG
gujaf-315	162	2	5	CARDINAL
gujaf-315	162	3	2, october	DATE
gujaf-315	162	4	2024 147	CARDINAL
gujaf-315	162	5	2024	CARDINAL
gujaf-315	162	6	ramírez-orellana et al.	ORG
gujaf-315	162	7	2023	CARDINAL
gujaf-315	162	8	2023	CARDINAL
gujaf-315	163	1	2021	CARDINAL
gujaf-315	163	2	songwe & coulibaly	ORG
gujaf-315	163	3	2019	DATE
gujaf-315	163	4	dsouza & krishnamoorthy	ORG
gujaf-315	163	5	2024	DATE
gujaf-315	163	6	kumar et al.	PERSON
gujaf-315	163	7	2016	DATE
gujaf-315	164	1	3.0	CARDINAL
gujaf-315	164	2	nigerian	NORP
gujaf-315	164	3	the nigerian exchange	ORG
gujaf-315	164	4	2012	DATE
gujaf-315	164	5	2022	CARDINAL
gujaf-315	165	1	10	CARDINAL
gujaf-315	165	2	8	CARDINAL
gujaf-315	166	1	at least one year before 2012	DATE
gujaf-315	167	1	annual	DATE
gujaf-315	167	2	2012–2022	CARDINAL
gujaf-315	167	3	kumar et al	PERSON
gujaf-315	167	4	2016	DATE
gujaf-315	168	1	kumar et al	PERSON
gujaf-315	168	2	2016	DATE
gujaf-315	169	1	durbin-watson	ORG
gujaf-315	169	2	jarque	NORP
gujaf-315	169	3	linear	ORG
gujaf-315	171	1	two	CARDINAL
gujaf-315	172	1	•	CARDINAL
gujaf-315	173	1	•	CARDINAL
gujaf-315	174	1	•	CARDINAL
gujaf-315	175	1	+ϵ	PERCENT
gujaf-315	175	2	o	DATE
gujaf-315	175	3	env= environmental	ORG
gujaf-315	177	1	two	CARDINAL
gujaf-315	177	2	esg	ORDINAL
gujaf-315	178	1	esg	ORG
gujaf-315	178	2	first	ORDINAL
gujaf-315	178	3	5	CARDINAL
gujaf-315	178	4	2, october	DATE
gujaf-315	178	5	2024	CARDINAL
gujaf-315	178	6	148	CARDINAL
gujaf-315	179	1	first	ORDINAL
gujaf-315	180	1	4.0	CARDINAL
gujaf-315	182	1	1	CARDINAL
gujaf-315	182	2	1	CARDINAL
gujaf-315	184	1	max	PERSON
gujaf-315	184	2	.284	CARDINAL
gujaf-315	184	3	0.026 .209	CARDINAL
gujaf-315	184	4	2.342	CARDINAL
gujaf-315	185	1	5.206	CARDINAL
gujaf-315	185	2	.469 .178	MONEY
gujaf-315	187	1	3.176	CARDINAL
gujaf-315	187	2	.209	CARDINAL
gujaf-315	188	1	3.343	CARDINAL
gujaf-315	188	2	7.00 21.0	CARDINAL
gujaf-315	188	3	2.166	CARDINAL
gujaf-315	189	1	esg	ORG
gujaf-315	190	1	0.284	CARDINAL
gujaf-315	190	2	0.591	CARDINAL
gujaf-315	191	1	0.026	CARDINAL
gujaf-315	191	2	0.209	CARDINAL
gujaf-315	192	1	0.602	CARDINAL
gujaf-315	193	1	2.342	CARDINAL
gujaf-315	195	1	0.169	CARDINAL
gujaf-315	195	2	0.024	CARDINAL
gujaf-315	196	1	0.6	CARDINAL
gujaf-315	197	1	close to zero	CARDINAL
gujaf-315	197	2	5.206	CARDINAL
gujaf-315	199	1	0.469	CARDINAL
gujaf-315	199	2	0.178	CARDINAL
gujaf-315	200	1	0.2 to 0.8	CARDINAL
gujaf-315	200	2	gusau journal of accounting	ORG
gujaf-315	200	3	5	CARDINAL
gujaf-315	200	4	2, october	DATE
gujaf-315	200	5	2024 149	DATE
gujaf-315	202	1	3.176	CARDINAL
gujaf-315	202	2	3	CARDINAL
gujaf-315	203	1	0.209	CARDINAL
gujaf-315	203	2	0.154	CARDINAL
gujaf-315	204	1	0	CARDINAL
gujaf-315	204	2	0.2	CARDINAL
gujaf-315	206	1	3.343	CARDINAL
gujaf-315	207	1	0.521	CARDINAL
gujaf-315	208	1	7.00	CARDINAL
gujaf-315	208	2	21.0	CARDINAL
gujaf-315	210	1	2.166	CARDINAL
gujaf-315	211	1	2	CARDINAL
gujaf-315	211	2	1	CARDINAL
gujaf-315	211	3	2	CARDINAL
gujaf-315	211	4	3	CARDINAL
gujaf-315	211	5	4	CARDINAL
gujaf-315	211	6	5	CARDINAL
gujaf-315	211	7	1	CARDINAL
gujaf-315	211	8	1.000	CARDINAL
gujaf-315	211	9	2	CARDINAL
gujaf-315	211	10	0.564 1.000	CARDINAL
gujaf-315	211	11	3	CARDINAL
gujaf-315	211	12	0.174	CARDINAL
gujaf-315	211	13	4	CARDINAL
gujaf-315	211	14	0.098 0.07	MONEY
gujaf-315	211	15	5	CARDINAL
gujaf-315	211	16	0.015 0.08 0.092	MONEY
gujaf-315	211	17	1.000	MONEY
gujaf-315	213	1	-1	ORG
gujaf-315	213	2	1	CARDINAL
gujaf-315	213	3	1	CARDINAL
gujaf-315	213	4	0	CARDINAL
gujaf-315	215	1	0.564	CARDINAL
gujaf-315	217	1	0.174	CARDINAL
gujaf-315	217	2	0.098	CARDINAL
gujaf-315	217	3	0.015	CARDINAL
gujaf-315	219	1	gusau journal of accounting	ORG
gujaf-315	219	2	5	CARDINAL
gujaf-315	219	3	2, october	DATE
gujaf-315	219	4	2024 150	CARDINAL
gujaf-315	221	1	3	CARDINAL
gujaf-315	222	1	ghasemi	GPE
gujaf-315	222	2	2012	DATE
gujaf-315	223	1	0.05	CARDINAL
gujaf-315	223	2	5%	PERCENT
gujaf-315	225	1	3	CARDINAL
gujaf-315	225	2	obs w	ORG
gujaf-315	225	3	88	CARDINAL
gujaf-315	225	4	1.229 1.064	MONEY
gujaf-315	225	5	1	CARDINAL
gujaf-315	225	6	vifs	PERSON
gujaf-315	225	7	10	CARDINAL
gujaf-315	226	1	1.821	CARDINAL
gujaf-315	226	2	1.496	CARDINAL
gujaf-315	226	3	1.225	CARDINAL
gujaf-315	226	4	1.104	CARDINAL
gujaf-315	226	5	1.4115	CARDINAL
gujaf-315	229	1	4	CARDINAL
gujaf-315	229	2	1.609 1.542	CARDINAL
gujaf-315	229	3	0.122	CARDINAL
gujaf-315	229	4	0.268	MONEY
gujaf-315	229	5	5	CARDINAL
gujaf-315	229	6	2, october	DATE
gujaf-315	229	7	2024 151	DATE
gujaf-315	230	1	1.609	CARDINAL
gujaf-315	230	2	0.122	CARDINAL
gujaf-315	230	3	1.542	CARDINAL
gujaf-315	230	4	0.268	CARDINAL
gujaf-315	231	1	0.05	CARDINAL
gujaf-315	233	1	5	CARDINAL
gujaf-315	233	2	1	CARDINAL
gujaf-315	233	3	ols	CARDINAL
gujaf-315	233	4	2	CARDINAL
gujaf-315	233	5	0.25	CARDINAL
gujaf-315	233	6	0.25	CARDINAL
gujaf-315	233	7	0.017	CARDINAL
gujaf-315	234	1	0.017	CARDINAL
gujaf-315	234	2	0.002	CARDINAL
gujaf-315	234	3	0.002	CARDINAL
gujaf-315	234	4	0.010	CARDINAL
gujaf-315	234	5	0.010	CARDINAL
gujaf-315	234	6	0.002	CARDINAL
gujaf-315	234	7	0.002	CARDINAL
gujaf-315	234	8	0.007	CARDINAL
gujaf-315	234	9	0.007	CARDINAL
gujaf-315	234	10	0.002	CARDINAL
gujaf-315	234	11	0.002	CARDINAL
gujaf-315	234	12	0.003	CARDINAL
gujaf-315	234	13	0.003	CARDINAL
gujaf-315	234	14	88 88	DATE
gujaf-315	234	15	0.258	CARDINAL
gujaf-315	234	16	0.258	CARDINAL
gujaf-315	234	17	0.416	CARDINAL
gujaf-315	236	1	0.017	CARDINAL
gujaf-315	236	2	0.001	CARDINAL
gujaf-315	241	1	•	CARDINAL
gujaf-315	242	1	•	CARDINAL
gujaf-315	242	2	0.001	CARDINAL
gujaf-315	243	1	0.010	CARDINAL
gujaf-315	243	2	0.001	CARDINAL
gujaf-315	245	1	5	CARDINAL
gujaf-315	245	2	2, october	DATE
gujaf-315	245	3	2024 152	CARDINAL
gujaf-315	247	1	•	CARDINAL
gujaf-315	248	1	•	CARDINAL
gujaf-315	248	2	0.001	CARDINAL
gujaf-315	249	1	0.007	CARDINAL
gujaf-315	249	2	1%	PERCENT
gujaf-315	249	3	0.01	CARDINAL
gujaf-315	254	1	•	CARDINAL
gujaf-315	255	1	•	CARDINAL
gujaf-315	255	2	0.01	CARDINAL
gujaf-315	255	3	esg	ORG
gujaf-315	256	1	esg dimension environmental	ORG
gujaf-315	258	1	eccles et al.	GPE
gujaf-315	258	2	2012	DATE
gujaf-315	258	3	allianz	ORG
gujaf-315	258	4	2015	DATE
gujaf-315	260	1	deutsche bank	ORG
gujaf-315	260	2	2012	DATE
gujaf-315	260	3	eccles et al	PERSON
gujaf-315	261	1	2012	DATE
gujaf-315	262	1	kim et al.	PERSON
gujaf-315	262	2	2024	CARDINAL
gujaf-315	262	3	2023	CARDINAL
gujaf-315	263	1	gusau journal of accounting	ORG
gujaf-315	263	2	5	CARDINAL
gujaf-315	263	3	2, october	DATE
gujaf-315	263	4	2024 153	DATE
gujaf-315	264	1	johnson et al	PERSON
gujaf-315	265	1	2019	DATE
gujaf-315	265	2	prabawati & rahmawati	ORG
gujaf-315	265	3	2022	CARDINAL
gujaf-315	267	1	kim	PERSON
gujaf-315	267	2	jang	PERSON
gujaf-315	267	3	seok	PERSON
gujaf-315	267	4	2024	DATE
gujaf-315	270	1	cort & esty	ORG
gujaf-315	270	2	2020	DATE
gujaf-315	271	1	2023	CARDINAL
gujaf-315	272	1	khanchel &	ORG
gujaf-315	272	2	2022	CARDINAL
gujaf-315	272	3	korneeva et al	PERSON
gujaf-315	273	1	2023	CARDINAL
gujaf-315	274	1	esg	ORG
gujaf-315	275	1	kim	PERSON
gujaf-315	275	2	jang	PERSON
gujaf-315	275	3	2024	DATE
gujaf-315	275	4	maaloul, zéghal, & ben amar	ORG
gujaf-315	275	5	2023	CARDINAL
gujaf-315	276	1	2021	CARDINAL
gujaf-315	276	2	songwe & coulibaly	ORG
gujaf-315	276	3	2019	DATE
gujaf-315	280	1	5.0	CARDINAL
gujaf-315	282	1	nigerian	NORP
gujaf-315	283	1	esg	ORG
gujaf-315	284	1	gusau journal of accounting	ORG
gujaf-315	284	2	5	CARDINAL
gujaf-315	284	3	2, october	DATE
gujaf-315	284	4	2024 154	DATE
gujaf-315	284	5	nigerian	NORP
gujaf-315	287	1	oecd	ORG
gujaf-315	288	1	esg	ORG
gujaf-315	288	2	esg	CARDINAL
gujaf-315	289	1	allianz	ORG
gujaf-315	290	1	2015	CARDINAL
gujaf-315	292	1	a., nobanee, h., & khare	PERSON
gujaf-315	292	2	2018	DATE
gujaf-315	294	1	10(2	DATE
gujaf-315	294	2	494	CARDINAL
gujaf-315	295	1	bandeira	ORG
gujaf-315	295	2	g. l.	PERSON
gujaf-315	295	3	d. n. p.	PERSON
gujaf-315	295	4	l. h.	PERSON
gujaf-315	295	5	sodario	PERSON
gujaf-315	295	6	m., & simioni	ORG
gujaf-315	295	7	c. g.	PERSON
gujaf-315	295	8	2023, april	DATE
gujaf-315	299	1	derwall	GPE
gujaf-315	299	2	j.	GPE
gujaf-315	299	3	koedijk	GPE
gujaf-315	299	4	ter horst	PERSON
gujaf-315	299	5	j. (	PERSON
gujaf-315	299	6	2013	DATE
gujaf-315	301	1	22	CARDINAL
gujaf-315	301	2	159–175	CARDINAL
gujaf-315	302	1	brundtland	ORG
gujaf-315	302	2	g. h.	PERSON
gujaf-315	302	3	1987	DATE
gujaf-315	304	1	14(4	CARDINAL
gujaf-315	304	2	291-294	CARDINAL
gujaf-315	305	1	cort	GPE
gujaf-315	305	2	t., & esty	ORG
gujaf-315	305	3	2020	DATE
gujaf-315	307	1	organization & environment	ORG
gujaf-315	307	2	33(4	CARDINAL
gujaf-315	307	3	491	CARDINAL
gujaf-315	307	4	deutsche bank	ORG
gujaf-315	308	1	2012	DATE
gujaf-315	310	1	s., & krishnamoorthy	ORG
gujaf-315	310	2	k.	PERSON
gujaf-315	310	3	2024	CARDINAL
gujaf-315	312	1	international journal of energy economics	ORG
gujaf-315	312	2	14(5	CARDINAL
gujaf-315	312	3	335346	DATE
gujaf-315	313	1	eccles	PERSON
gujaf-315	313	2	r. g.	PERSON
gujaf-315	313	3	ioannou, i., & serafeim	ORG
gujaf-315	313	4	2012	DATE
gujaf-315	315	1	nber	ORG
gujaf-315	315	2	17950	DATE
gujaf-315	316	1	eccles	PERSON
gujaf-315	316	2	r. g.	PERSON
gujaf-315	316	3	t., & feiner	ORG
gujaf-315	316	4	a.	PERSON
gujaf-315	316	5	2016	CARDINAL
gujaf-315	319	1	28(2	GPE
gujaf-315	320	1	s.	PERSON
gujaf-315	320	2	nwankwo	ORG
gujaf-315	320	3	t. c.	GPE
gujaf-315	320	4	c. a.	GPE
gujaf-315	320	5	e. e.	PERSON
gujaf-315	320	6	2024	CARDINAL
gujaf-315	322	1	international journal of management & entrepreneurship research	ORG
gujaf-315	322	2	6(3	CARDINAL
gujaf-315	322	3	660	CARDINAL
gujaf-315	323	1	s. a.	PERSON
gujaf-315	323	2	2024	CARDINAL
gujaf-315	325	1	55	DATE
gujaf-315	326	1	https://www.db.com/cr/en/docs/sustainable_investing_2012.pdf gusau journal of accounting	ORG
gujaf-315	326	2	5	CARDINAL
gujaf-315	326	3	2, october	DATE
gujaf-315	326	4	2024 155	DATE
gujaf-315	326	5	johnson	GPE
gujaf-315	326	6	r.	NORP
gujaf-315	326	7	erasmus	NORP
gujaf-315	326	8	d., & mans-kemp	ORG
gujaf-315	326	9	n.	PERSON
gujaf-315	326	10	2019	DATE
gujaf-315	327	1	south africa	GPE
gujaf-315	328	1	south african journal of economic and management sciences	ORG
gujaf-315	328	2	22(1	TIME
gujaf-315	328	3	1-13	DATE
gujaf-315	329	1	khanchel, i., & lassoued	ORG
gujaf-315	329	2	n.	ORG
gujaf-315	329	3	2022	CARDINAL
gujaf-315	331	1	9237	DATE
gujaf-315	332	1	kim	PERSON
gujaf-315	332	2	jang, h., & seok	ORG
gujaf-315	332	3	j.	PERSON
gujaf-315	332	4	2024	CARDINAL
gujaf-315	334	1	asia	LOC
gujaf-315	334	2	207	CARDINAL
gujaf-315	335	1	korneeva	PERSON
gujaf-315	335	2	t.	GPE
gujaf-315	335	3	kozhuhova	GPE
gujaf-315	335	4	2023	CARDINAL
gujaf-315	337	1	european	NORP
gujaf-315	338	1	kumar	PERSON
gujaf-315	338	2	s.	PERSON
gujaf-315	338	3	2023	CARDINAL
gujaf-315	340	1	27(s3	CARDINAL
gujaf-315	340	2	maaloul, a., zéghal	ORG
gujaf-315	340	3	d.	NORP
gujaf-315	340	4	ben amar	PERSON
gujaf-315	340	5	w., & mansour	ORG
gujaf-315	340	6	s.	PERSON
gujaf-315	340	7	2023	CARDINAL
gujaf-315	342	1	26(1	CARDINAL
gujaf-315	342	2	1-18	CARDINAL
gujaf-315	343	1	maiti	GPE
gujaf-315	343	2	m.	PERSON
gujaf-315	343	3	2021	CARDINAL
gujaf-315	345	1	11(3	CARDINAL
gujaf-315	345	2	199	CARDINAL
gujaf-315	345	3	213	CARDINAL
gujaf-315	346	1	j., diaz	ORG
gujaf-315	346	2	s.	PERSON
gujaf-315	346	3	hassan	PERSON
gujaf-315	346	4	b.	PERSON
gujaf-315	346	5	mannan	GPE
gujaf-315	346	6	s.	GPE
gujaf-315	346	7	singh	GPE
gujaf-315	346	8	f., & baobaid	ORG
gujaf-315	346	9	2023	CARDINAL
gujaf-315	346	10	october	DATE
gujaf-315	348	1	abu dhabi international petroleum exhibition	ORG
gujaf-315	350	1	morgan stanley	ORG
gujaf-315	351	1	2015	CARDINAL
gujaf-315	353	1	p. i., & rahmawati	ORG
gujaf-315	353	2	i. p.	PERSON
gujaf-315	353	3	2022	CARDINAL
gujaf-315	354	1	asean	GPE
gujaf-315	355	1	jurnal akuntansi dan	PERSON
gujaf-315	355	2	indonesia	GPE
gujaf-315	355	3	119	CARDINAL
gujaf-315	355	4	129	CARDINAL
gujaf-315	355	5	ramírez-orellana	PERSON
gujaf-315	355	6	a.	GPE
gujaf-315	355	7	martínez-victoria	PERSON
gujaf-315	355	8	m.	GPE
gujaf-315	355	9	garcía	GPE
gujaf-315	355	10	a., & rojo-ramírez	ORG
gujaf-315	355	11	a. a.	PERSON
gujaf-315	355	12	2023	CARDINAL
gujaf-315	356	1	81, 103303	DATE
gujaf-315	357	1	songwe	PERSON
gujaf-315	357	2	2019	CARDINAL
gujaf-315	358	1	intra-african	NORP
gujaf-315	359	1	coulibaly	GPE
gujaf-315	359	2	africa	LOC
gujaf-315	359	3	97	CARDINAL
gujaf-315	359	4	116	CARDINAL
gujaf-315	359	5	sperança	PERSON
gujaf-315	359	6	m. a.	PERSON
gujaf-315	359	7	ed	PERSON
gujaf-315	360	1	2024	CARDINAL
gujaf-315	363	1	szczepańczyk	ORG
gujaf-315	363	2	m.	PERSON
gujaf-315	363	3	a.	PERSON
gujaf-315	363	4	2023	CARDINAL
gujaf-315	365	1	15(18	CARDINAL
gujaf-315	365	2	13396	DATE
gujaf-315	366	1	z.	PERSON
gujaf-315	366	2	2024	CARDINAL
gujaf-315	368	1	9th	ORDINAL
gujaf-315	368	2	2024	CARDINAL
gujaf-315	369	1	387	CARDINAL
gujaf-315	370	1	atlantis	PRODUCT