id	sid	eid	entity	type
gujaf-316	1	1	gusau journal of accounting	ORG
gujaf-316	1	2	5	CARDINAL
gujaf-316	1	3	2, october	DATE
gujaf-316	1	4	2024	DATE
gujaf-316	2	1	5	CARDINAL
gujaf-316	2	2	2	CARDINAL
gujaf-316	2	3	october	DATE
gujaf-316	2	4	2024	CARDINAL
gujaf-316	2	5	2756-665x	CARDINAL
gujaf-316	2	6	social sciences	ORG
gujaf-316	2	7	federal university gusau	ORG
gujaf-316	2	8	zamfara state	GPE
gujaf-316	2	9	gusau journal of accounting	ORG
gujaf-316	2	10	5	CARDINAL
gujaf-316	2	11	2, october	DATE
gujaf-316	2	12	2024	CARDINAL
gujaf-316	2	13	5	CARDINAL
gujaf-316	2	14	2	CARDINAL
gujaf-316	2	15	october	DATE
gujaf-316	2	16	2024	CARDINAL
gujaf-316	2	17	2756-665x	CARDINAL
gujaf-316	2	18	social sciences	ORG
gujaf-316	2	19	federal university gusau	ORG
gujaf-316	2	20	zamfara state	GPE
gujaf-316	3	1	ahmadu bello university press limited	ORG
gujaf-316	3	2	zaria kaduna	PERSON
gujaf-316	3	3	nigeria	GPE
gujaf-316	4	1	08065949711	CARDINAL
gujaf-316	4	2	069-879121	CARDINAL
gujaf-316	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-316	5	2	5	CARDINAL
gujaf-316	5	3	2, october	DATE
gujaf-316	5	4	2024	CARDINAL
gujaf-316	5	5	shehu usman hassan department	PERSON
gujaf-316	6	1	muhammad mustapha	PERSON
gujaf-316	6	2	ahmadu bello university	ORG
gujaf-316	6	3	zaria	PERSON
gujaf-316	6	4	kaduna state	GPE
gujaf-316	7	1	umar farouk	PERSON
gujaf-316	7	2	federal university gusau	ORG
gujaf-316	7	3	zamfara state	GPE
gujaf-316	8	1	modu kumshe department of accounting	ORG
gujaf-316	8	2	university of maiduguri	ORG
gujaf-316	8	3	borno	GPE
gujaf-316	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-316	9	2	paul university	ORG
gujaf-316	10	1	prof kabir tahir hamid	PERSON
gujaf-316	10	2	bayero university	ORG
gujaf-316	10	3	kano	ORG
gujaf-316	11	1	prof	PERSON
gujaf-316	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-316	12	2	university of jos	ORG
gujaf-316	13	1	clifford ofurum department of accounting	ORG
gujaf-316	13	2	university of portharcourt	ORG
gujaf-316	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-316	15	2	ahmadu bello university	ORG
gujaf-316	15	3	zaria	PERSON
gujaf-316	16	1	prof	PERSON
gujaf-316	17	1	yusuf	PERSON
gujaf-316	18	1	b. rahman	PERSON
gujaf-316	18	2	lagos state university	ORG
gujaf-316	20	1	suleiman a. s. aruwa	PERSON
gujaf-316	20	2	nasarawa state university	ORG
gujaf-316	20	3	keffi	GPE
gujaf-316	22	1	muhammad junaidu	PERSON
gujaf-316	22	2	kurawa department of accounting	ORG
gujaf-316	22	3	university kano	ORG
gujaf-316	24	1	muhammad habibu sabari department	PERSON
gujaf-316	24	2	ahmadu bello university	ORG
gujaf-316	24	3	zaria.	PERSON
gujaf-316	25	1	gusau journal of accounting	ORG
gujaf-316	25	2	5	CARDINAL
gujaf-316	25	3	2, october	DATE
gujaf-316	25	4	2024	CARDINAL
gujaf-316	26	1	okpanachi joshua department of accounting	ORG
gujaf-316	26	2	nigerian defence academy	ORG
gujaf-316	26	3	kaduna	GPE
gujaf-316	27	1	hassan ibrahim department	PERSON
gujaf-316	27	2	ibb university	ORG
gujaf-316	27	3	niger state	GPE
gujaf-316	28	1	prof	PERSON
gujaf-316	29	1	mary okwo department of accounting	ORG
gujaf-316	29	2	enugu state university of science and technology	ORG
gujaf-316	31	1	aminu isah department of accounting	ORG
gujaf-316	31	2	bayero university	ORG
gujaf-316	31	3	kano	ORG
gujaf-316	32	1	prof	PERSON
gujaf-316	33	1	ahmadu bello department of accounting	ORG
gujaf-316	33	2	ahmadu bello university	ORG
gujaf-316	33	3	zaria	PERSON
gujaf-316	34	1	prof	PERSON
gujaf-316	35	1	musa yelwa abubakar department	PERSON
gujaf-316	35	2	usmanu danfodiyo university	ORG
gujaf-316	35	3	sokoto state	ORG
gujaf-316	36	1	prof	ORG
gujaf-316	37	1	salisu abubakar department of accounting	ORG
gujaf-316	37	2	ahmadu bello university	ORG
gujaf-316	37	3	zaria	PERSON
gujaf-316	37	4	kaduna state	GPE
gujaf-316	38	1	prof	PERSON
gujaf-316	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-316	39	2	bayero university	ORG
gujaf-316	40	1	prof	PERSON
gujaf-316	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-316	41	2	dutse	GPE
gujaf-316	41	3	jigawa state	GPE
gujaf-316	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-316	43	2	nigerian defence academy	ORG
gujaf-316	43	3	kaduna state	GPE
gujaf-316	44	1	prof	PERSON
gujaf-316	45	1	saidu adamu department of accounting	ORG
gujaf-316	47	1	american university of nigeria	ORG
gujaf-316	47	2	yola	ORG
gujaf-316	48	1	prof	PERSON
gujaf-316	49	1	fatima	PERSON
gujaf-316	49	2	university of maiduguri	ORG
gujaf-316	49	3	borno	GPE
gujaf-316	50	1	dr.	PERSON
gujaf-316	50	2	nasiru a. ka’oje	PERSON
gujaf-316	50	3	usmanu danfodiyo university	ORG
gujaf-316	50	4	sokoto	PERSON
gujaf-316	51	1	aminu abdullahi department of accounting	ORG
gujaf-316	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-316	52	1	gusau journal of accounting	ORG
gujaf-316	52	2	5	CARDINAL
gujaf-316	52	3	2, october	DATE
gujaf-316	52	4	2024	CARDINAL
gujaf-316	52	5	nasiru yunusa department	PERSON
gujaf-316	52	6	ahmadu bello university	ORG
gujaf-316	52	7	zaria	PERSON
gujaf-316	53	1	aisha	PERSON
gujaf-316	53	2	muhammad department	PERSON
gujaf-316	53	3	ahmadu bello university	ORG
gujaf-316	53	4	zaria	PERSON
gujaf-316	54	1	lawal muhammad	PERSON
gujaf-316	54	2	ahmadu bello university	ORG
gujaf-316	54	3	zaria	PERSON
gujaf-316	55	1	bashir umar farouk	PERSON
gujaf-316	55	2	federal university gusau	ORG
gujaf-316	55	3	zamfara state	GPE
gujaf-316	56	1	dr emmanuel omokhuale department	PERSON
gujaf-316	56	2	federal university gusau	ORG
gujaf-316	57	1	state advisory board	ORG
gujaf-316	58	1	kabiru isah	PERSON
gujaf-316	58	2	bayero university kano	ORG
gujaf-316	59	1	bashir	PERSON
gujaf-316	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-316	59	3	sokoto state	ORG
gujaf-316	61	1	muhammad tanko	PERSON
gujaf-316	61	2	kaduna state university	ORG
gujaf-316	61	3	kaduna	GPE
gujaf-316	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-316	62	2	sokoto state	ORG
gujaf-316	64	1	aliyu sulaiman kantudu	PERSON
gujaf-316	64	2	university kano	ORG
gujaf-316	65	1	yazid kabir ibrahim	PERSON
gujaf-316	65	2	federal university gusau	ORG
gujaf-316	65	3	zamfara state	GPE
gujaf-316	66	1	gusau journal of accounting	ORG
gujaf-316	66	2	5	CARDINAL
gujaf-316	66	3	2, october	DATE
gujaf-316	66	4	2024	CARDINAL
gujaf-316	66	5	gusau journal of accounting	ORG
gujaf-316	67	1	two	CARDINAL
gujaf-316	67	2	april and october annually	DATE
gujaf-316	68	1	the department of accounting	ORG
gujaf-316	68	2	social sciences	ORG
gujaf-316	68	3	federal university gusau	ORG
gujaf-316	68	4	zamfara state	GPE
gujaf-316	68	5	nigeria	GPE
gujaf-316	68	6	islamic finance	ORG
gujaf-316	68	7	islamic	NORP
gujaf-316	69	1	english	LANGUAGE
gujaf-316	70	1	more than 15	CARDINAL
gujaf-316	70	2	a4	ORG
gujaf-316	70	3	1.5	CARDINAL
gujaf-316	70	4	12	CARDINAL
gujaf-316	71	1	25 percent	PERCENT
gujaf-316	72	1	5000	CARDINAL
gujaf-316	72	2	more than 250	CARDINAL
gujaf-316	72	3	four	CARDINAL
gujaf-316	73	1	apa 7th	PRODUCT
gujaf-316	74	1	5	CARDINAL
gujaf-316	74	2	2, october	DATE
gujaf-316	74	3	2024	CARDINAL
gujaf-316	78	1	fcmb	PERSON
gujaf-316	78	2	7278465011	DATE
gujaf-316	78	3	gusau journal of accounting	ORG
gujaf-316	78	4	a.u	PERSON
gujaf-316	78	5	federal university gusau	ORG
gujaf-316	78	6	zamfara state	GPE
gujaf-316	80	1	+2348069393824	DATE
gujaf-316	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-316	80	3	5	CARDINAL
gujaf-316	80	4	2, october	DATE
gujaf-316	80	5	2024	CARDINAL
gujaf-316	80	6	nigeria	GPE
gujaf-316	80	7	two	CARDINAL
gujaf-316	80	8	joseph olorunfemi akande	PERSON
gujaf-316	80	9	phd	PERSON
gujaf-316	80	10	1-18	CARDINAL
gujaf-316	80	11	nigeria	GPE
gujaf-316	80	12	fatima shehu giwa	PERSON
gujaf-316	81	1	benjamin kumai gugong	PERSON
gujaf-316	81	2	gloria pam dachomo	PERSON
gujaf-316	81	3	19-33	CARDINAL
gujaf-316	81	4	issa	PERSON
gujaf-316	81	5	abdulkadri	PERSON
gujaf-316	81	6	34	CARDINAL
gujaf-316	81	7	dmbs	ORG
gujaf-316	81	8	nigeria florence	GPE
gujaf-316	81	9	benjamin kumai gugong	PERSON
gujaf-316	81	10	augustine ayuba	ORG
gujaf-316	81	11	idris mohammed	PERSON
gujaf-316	81	12	covid-19	PERSON
gujaf-316	81	13	nigeria	GPE
gujaf-316	81	14	abdulrahman ngadi	PERSON
gujaf-316	81	15	abubakar	PERSON
gujaf-316	81	16	aliyu	PERSON
gujaf-316	81	17	abdu	PERSON
gujaf-316	81	18	abubakar	PERSON
gujaf-316	81	19	87	CARDINAL
gujaf-316	81	20	nigeria	GPE
gujaf-316	82	1	saka tunde abdulsalam	PERSON
gujaf-316	82	2	ph.d	NORP
gujaf-316	82	3	88-108	CARDINAL
gujaf-316	82	4	nigeria	GPE
gujaf-316	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-316	82	6	nigeria	GPE
gujaf-316	83	1	muhammad	PERSON
gujaf-316	83	2	aisha chado	PERSON
gujaf-316	83	3	142	CARDINAL
gujaf-316	83	4	nigeria	GPE
gujaf-316	83	5	joseph olorunfemi	PERSON
gujaf-316	83	6	143	CARDINAL
gujaf-316	83	7	nigeria	GPE
gujaf-316	83	8	ahmad abdullahi	PERSON
gujaf-316	83	9	dr ibrahim mohammed	PERSON
gujaf-316	83	10	dr isma’il	PERSON
gujaf-316	83	11	idris	PERSON
gujaf-316	83	12	156-171	QUANTITY
gujaf-316	83	13	202	CARDINAL
gujaf-316	83	14	nigeria	GPE
gujaf-316	84	1	muhammad	PERSON
gujaf-316	84	2	aisha chado	PERSON
gujaf-316	84	3	203	CARDINAL
gujaf-316	84	4	nigeria	GPE
gujaf-316	84	5	kayode david kolawole	PERSON
gujaf-316	84	6	222	CARDINAL
gujaf-316	84	7	5	CARDINAL
gujaf-316	84	8	2, october	DATE
gujaf-316	84	9	2024	DATE
gujaf-316	84	10	nigeria	GPE
gujaf-316	85	1	haruna muhammed musa	PERSON
gujaf-316	85	2	235	CARDINAL
gujaf-316	85	3	nigeria	GPE
gujaf-316	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-316	85	5	249-261	CARDINAL
gujaf-316	85	6	benue state	GPE
gujaf-316	85	7	nigeria	GPE
gujaf-316	85	8	caleb john	PERSON
gujaf-316	86	1	aliyu nuraddeen shehu	PERSON
gujaf-316	86	2	bello a. ahmad	PERSON
gujaf-316	86	3	ahmed aliyu	PERSON
gujaf-316	86	4	abdullahi phd	PERSON
gujaf-316	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-316	86	6	nigeria	GPE
gujaf-316	87	1	ibrahim kabir adedeji	PERSON
gujaf-316	87	2	dr ibrahim muhammed	PERSON
gujaf-316	88	1	muhammed habibu sabari prof	PERSON
gujaf-316	89	1	abiodun popoola	PERSON
gujaf-316	89	2	283	CARDINAL
gujaf-316	89	3	nigerian	NORP
gujaf-316	89	4	rofiat, prof	ORG
gujaf-316	90	1	sani abdullahi	PERSON
gujaf-316	90	2	dr.	PERSON
gujaf-316	90	3	ibrahim mohammed	PERSON
gujaf-316	91	1	ahmad dogarawa	PERSON
gujaf-316	91	2	.298-314	CARDINAL
gujaf-316	91	3	the nigerian exchange	ORG
gujaf-316	91	4	salisu isyaku dahiru	ORG
gujaf-316	91	5	adeyemi	GPE
gujaf-316	91	6	phd	PERSON
gujaf-316	91	7	suleiman salami	PERSON
gujaf-316	91	8	phd	PERSON
gujaf-316	91	9	315	CARDINAL
gujaf-316	91	10	lagos	GPE
gujaf-316	91	11	nigeria	GPE
gujaf-316	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-316	92	1	332-343	CARDINAL
gujaf-316	92	2	nigeria	GPE
gujaf-316	92	3	emmanuel imuede	PERSON
gujaf-316	92	4	344-356	CARDINAL
gujaf-316	92	5	nigeria	GPE
gujaf-316	92	6	daniel gbadebo	PERSON
gujaf-316	92	7	357	CARDINAL
gujaf-316	92	8	369	CARDINAL
gujaf-316	92	9	383	CARDINAL
gujaf-316	92	10	south africa	GPE
gujaf-316	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-316	93	2	384	CARDINAL
gujaf-316	93	3	nigeria	GPE
gujaf-316	93	4	ahmad abdullahi	PERSON
gujaf-316	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-316	93	6	idris	PERSON
gujaf-316	93	7	…………………………………………………………………………	PRODUCT
gujaf-316	93	8	397-413	CARDINAL
gujaf-316	93	9	5	CARDINAL
gujaf-316	93	10	2, october	DATE
gujaf-316	93	11	2024 109	DATE
gujaf-316	93	12	nigeria	GPE
gujaf-316	93	13	ibrahim yinka	PERSON
gujaf-316	93	14	agbeyinka department of accounting science	ORG
gujaf-316	93	15	walter sisulu university	ORG
gujaf-316	94	1	south africa	GPE
gujaf-316	94	2	nigeria	GPE
gujaf-316	96	1	yearly	DATE
gujaf-316	96	2	2007-2016	DATE
gujaf-316	96	3	annual	DATE
gujaf-316	96	4	nigerian exchange	ORG
gujaf-316	98	1	csr	ORG
gujaf-316	108	1	1.0	CARDINAL
gujaf-316	108	2	csr	ORG
gujaf-316	108	3	today	DATE
gujaf-316	108	4	nigeria	GPE
gujaf-316	109	1	csr	ORG
gujaf-316	111	1	csr	ORG
gujaf-316	112	1	csr	ORG
gujaf-316	114	1	csr	ORG
gujaf-316	116	1	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-316	116	2	5	CARDINAL
gujaf-316	116	3	2, october	DATE
gujaf-316	116	4	2024	CARDINAL
gujaf-316	116	5	110	CARDINAL
gujaf-316	117	1	csr	ORG
gujaf-316	117	2	ibrahim & hamid	ORG
gujaf-316	117	3	2020	DATE
gujaf-316	118	1	bushra	ORG
gujaf-316	118	2	2017	DATE
gujaf-316	119	1	csr	ORG
gujaf-316	120	1	csr	ORG
gujaf-316	120	2	nigeria	GPE
gujaf-316	122	1	csr	ORG
gujaf-316	127	1	csr	ORG
gujaf-316	128	1	csr	ORG
gujaf-316	129	1	2019	DATE
gujaf-316	130	1	csr	ORG
gujaf-316	130	2	cristea & nitescus	ORG
gujaf-316	130	3	2020	DATE
gujaf-316	131	1	csr	ORG
gujaf-316	132	1	csr	ORG
gujaf-316	132	2	2019	DATE
gujaf-316	134	1	jamali	PERSON
gujaf-316	134	2	2020	DATE
gujaf-316	135	1	nigerian	NORP
gujaf-316	136	1	csr	ORG
gujaf-316	137	1	csr	ORG
gujaf-316	138	1	csr	ORG
gujaf-316	139	1	paris	GPE
gujaf-316	139	2	2015	DATE
gujaf-316	139	3	60	CARDINAL
gujaf-316	139	4	more than $3.8 trillion	MONEY
gujaf-316	141	1	paris	GPE
gujaf-316	143	1	csr	ORG
gujaf-316	145	1	5	CARDINAL
gujaf-316	145	2	2, october	DATE
gujaf-316	145	3	2024 111	DATE
gujaf-316	146	1	csr	ORG
gujaf-316	147	1	$23.2 billion	MONEY
gujaf-316	147	2	2020	DATE
gujaf-316	148	1	ademosu & aimurie	ORG
gujaf-316	148	2	2020	DATE
gujaf-316	149	1	nigeria	GPE
gujaf-316	150	1	nigerian	NORP
gujaf-316	151	1	nigeria	GPE
gujaf-316	151	2	csr	ORG
gujaf-316	151	3	nigeria	GPE
gujaf-316	151	4	csr	ORG
gujaf-316	151	5	nigeria	GPE
gujaf-316	151	6	csr	ORG
gujaf-316	152	1	csr	ORG
gujaf-316	152	2	nigeria	GPE
gujaf-316	153	1	csr	ORG
gujaf-316	153	2	nigeria	GPE
gujaf-316	154	1	nigeria	GPE
gujaf-316	154	2	csr	ORG
gujaf-316	154	3	csr	ORG
gujaf-316	154	4	nigerian	NORP
gujaf-316	156	1	nigerian	NORP
gujaf-316	157	1	south africa's	GPE
gujaf-316	157	2	naurikay	PERSON
gujaf-316	157	3	2023	CARDINAL
gujaf-316	158	1	csr	ORG
gujaf-316	158	2	fp	ORG
gujaf-316	159	1	csr	ORG
gujaf-316	159	2	nedbank	ORG
gujaf-316	159	3	npat	ORG
gujaf-316	159	4	npm	ORG
gujaf-316	160	1	fp	ORG
gujaf-316	160	2	csr	ORG
gujaf-316	161	1	csr	ORG
gujaf-316	162	1	mahbuba	GPE
gujaf-316	162	2	farzana	GPE
gujaf-316	162	3	2013	DATE
gujaf-316	162	4	csr	ORG
gujaf-316	162	5	bangladesh	GPE
gujaf-316	163	1	annual	DATE
gujaf-316	163	2	the dutch bangla bank ltd from 2002 to 2011	ORG
gujaf-316	164	1	csr	ORG
gujaf-316	164	2	csr	ORG
gujaf-316	165	1	dabbas	ORG
gujaf-316	165	2	al-rawashdeh	ORG
gujaf-316	165	3	2012	DATE
gujaf-316	165	4	jordanian	NORP
gujaf-316	166	1	50	CARDINAL
gujaf-316	166	2	jordanian	NORP
gujaf-316	167	1	csr	ORG
gujaf-316	169	1	25	CARDINAL
gujaf-316	169	2	the years 2005–2010	DATE
gujaf-316	169	3	2012	DATE
gujaf-316	169	4	csr	ORG
gujaf-316	171	1	shruti	PERSON
gujaf-316	171	2	2014	DATE
gujaf-316	171	3	csr	ORG
gujaf-316	172	1	five-year	DATE
gujaf-316	172	2	2008 to 2012	DATE
gujaf-316	172	3	csr	ORG
gujaf-316	172	4	annual	DATE
gujaf-316	173	1	tobin	ORG
gujaf-316	174	1	uk	GPE
gujaf-316	174	2	csr	ORG
gujaf-316	174	3	no gusau journal of accounting	ORG
gujaf-316	174	4	5	CARDINAL
gujaf-316	174	5	2, october	DATE
gujaf-316	174	6	2024 112	CARDINAL
gujaf-316	175	1	granger	PERSON
gujaf-316	175	2	2015	DATE
gujaf-316	175	3	csr	ORG
gujaf-316	175	4	329	CARDINAL
gujaf-316	175	5	us	GPE
gujaf-316	175	6	europe	LOC
gujaf-316	175	7	asia-pacific region	LOC
gujaf-316	175	8	2009-2010	DATE
gujaf-316	176	1	csr	ORG
gujaf-316	178	1	mehwish	PERSON
gujaf-316	178	2	2018	DATE
gujaf-316	178	3	pakistan	GPE
gujaf-316	179	1	csr	ORG
gujaf-316	179	2	roe	PRODUCT
gujaf-316	180	1	csr	ORG
gujaf-316	180	2	jordanian	NORP
gujaf-316	180	3	the amman stock exchange	ORG
gujaf-316	180	4	2017	CARDINAL
gujaf-316	182	1	csr	ORG
gujaf-316	182	2	roe	PRODUCT
gujaf-316	183	1	ros	GPE
gujaf-316	183	2	csr	ORG
gujaf-316	186	1	singh	GPE
gujaf-316	186	2	2014	DATE
gujaf-316	186	3	csr	ORG
gujaf-316	187	1	csr	ORG
gujaf-316	187	2	annual	DATE
gujaf-316	187	3	five-year	DATE
gujaf-316	187	4	2008 to 2012	DATE
gujaf-316	187	5	three	CARDINAL
gujaf-316	187	6	uk	GPE
gujaf-316	190	1	latvia	GPE
gujaf-316	190	2	lithuania	GPE
gujaf-316	190	3	estonia	GPE
gujaf-316	190	4	2013	DATE
gujaf-316	190	5	csr	ORG
gujaf-316	190	6	2009 to 2011	DATE
gujaf-316	191	1	csr	ORG
gujaf-316	191	2	five	CARDINAL
gujaf-316	191	3	csr	ORG
gujaf-316	191	4	csr	ORG
gujaf-316	191	5	csr	ORG
gujaf-316	192	1	csr	ORG
gujaf-316	193	1	csr	ORG
gujaf-316	194	1	nigeria	GPE
gujaf-316	194	2	halima	PERSON
gujaf-316	194	3	bandi	PERSON
gujaf-316	194	4	2022	CARDINAL
gujaf-316	194	5	annual	DATE
gujaf-316	194	6	thirteen	CARDINAL
gujaf-316	194	7	the tenyear	DATE
gujaf-316	194	8	2005-2014	DATE
gujaf-316	195	1	roe	PRODUCT
gujaf-316	195	2	csr	ORG
gujaf-316	197	1	csr	ORG
gujaf-316	197	2	nigerian	NORP
gujaf-316	198	1	csr	ORG
gujaf-316	198	2	gusau journal of accounting	ORG
gujaf-316	198	3	5	CARDINAL
gujaf-316	198	4	2, october	DATE
gujaf-316	198	5	2024 113	DATE
gujaf-316	199	1	2013	DATE
gujaf-316	199	2	nigerian	NORP
gujaf-316	200	1	csr	ORG
gujaf-316	200	2	5%	PERCENT
gujaf-316	202	1	csr	ORG
gujaf-316	203	1	peters	PERSON
gujaf-316	203	2	bagshaw	PERSON
gujaf-316	203	3	2014	DATE
gujaf-316	203	4	two	CARDINAL
gujaf-316	206	1	2014	DATE
gujaf-316	206	2	annual	DATE
gujaf-316	206	3	twelve	CARDINAL
gujaf-316	206	4	the year 2012	DATE
gujaf-316	206	5	csr misclosure	ORG
gujaf-316	206	6	nigeria	GPE
gujaf-316	207	1	roe	ORG
gujaf-316	208	1	csr	ORG
gujaf-316	209	1	csr	ORG
gujaf-316	210	1	jimoh et al	PERSON
gujaf-316	211	1	2015	CARDINAL
gujaf-316	211	2	nigerian	NORP
gujaf-316	211	3	csr	ORG
gujaf-316	212	1	annual	DATE
gujaf-316	212	2	fifteen	CARDINAL
gujaf-316	212	3	years 2005–2013	DATE
gujaf-316	213	1	twenty-one	CARDINAL
gujaf-316	213	2	dmbs	ORG
gujaf-316	213	3	nigeria	GPE
gujaf-316	215	1	csr	ORG
gujaf-316	215	2	0.2584	CARDINAL
gujaf-316	217	1	csr	ORG
gujaf-316	217	2	2016	DATE
gujaf-316	217	3	nigerian	NORP
gujaf-316	219	1	thirty	CARDINAL
gujaf-316	221	1	csr	ORG
gujaf-316	221	2	nigerian	NORP
gujaf-316	222	1	2015	CARDINAL
gujaf-316	222	2	nigerian	NORP
gujaf-316	223	1	ten years	DATE
gujaf-316	223	2	2005	DATE
gujaf-316	223	3	2014	DATE
gujaf-316	224	1	three	CARDINAL
gujaf-316	224	2	csr	ORG
gujaf-316	224	3	csr	ORG
gujaf-316	224	4	two	CARDINAL
gujaf-316	225	1	csr	ORG
gujaf-316	226	1	three	CARDINAL
gujaf-316	226	2	csr	ORG
gujaf-316	226	3	two	CARDINAL
gujaf-316	227	1	iya et al	PERSON
gujaf-316	228	1	2015	CARDINAL
gujaf-316	228	2	first	ORDINAL
gujaf-316	228	3	nigeria plc's	ORG
gujaf-316	228	4	2001 to 2014	DATE
gujaf-316	228	5	csr	ORG
gujaf-316	229	1	yearly	DATE
gujaf-316	231	1	ols	ORG
gujaf-316	231	2	first bank nigeria plc	ORG
gujaf-316	232	1	csr	ORG
gujaf-316	233	1	1%	PERCENT
gujaf-316	233	2	first	ORDINAL
gujaf-316	233	3	adf	ORG
gujaf-316	234	1	granger	PERSON
gujaf-316	234	2	first bank nigeria plc's	ORG
gujaf-316	234	3	csr	ORG
gujaf-316	235	1	gusau journal of accounting	ORG
gujaf-316	235	2	5	CARDINAL
gujaf-316	235	3	2, october	DATE
gujaf-316	235	4	2024	CARDINAL
gujaf-316	235	5	114	CARDINAL
gujaf-316	236	1	2014	DATE
gujaf-316	236	2	nigerian	NORP
gujaf-316	236	3	csr	ORG
gujaf-316	236	4	ten-year	DATE
gujaf-316	236	5	2003–2012	CARDINAL
gujaf-316	236	6	annual	DATE
gujaf-316	236	7	six	CARDINAL
gujaf-316	237	1	11	CARDINAL
gujaf-316	238	1	nigerian	NORP
gujaf-316	240	1	2014	DATE
gujaf-316	240	2	csr	ORG
gujaf-316	241	1	2012	DATE
gujaf-316	242	1	2012	DATE
gujaf-316	242	2	40	CARDINAL
gujaf-316	242	3	nxg	ORG
gujaf-316	243	1	anova	ORG
gujaf-316	245	1	abdulrahman	PERSON
gujaf-316	245	2	2013	DATE
gujaf-316	245	3	csr	ORG
gujaf-316	245	4	nigerian	NORP
gujaf-316	246	1	2006–2010	CARDINAL
gujaf-316	246	2	annual	DATE
gujaf-316	248	1	csr	PERSON
gujaf-316	249	1	south africa's	GPE
gujaf-316	249	2	naurikay	PERSON
gujaf-316	249	3	2023	CARDINAL
gujaf-316	250	1	annual	DATE
gujaf-316	250	2	the years 2002–2021	DATE
gujaf-316	251	1	csr	ORG
gujaf-316	252	1	csr	ORG
gujaf-316	252	2	fp	ORG
gujaf-316	253	1	csr	ORG
gujaf-316	253	2	nedbank	ORG
gujaf-316	253	3	npat	ORG
gujaf-316	253	4	npm	ORG
gujaf-316	254	1	fp	ORG
gujaf-316	254	2	csr	ORG
gujaf-316	255	1	csr	ORG
gujaf-316	256	1	csr	ORG
gujaf-316	256	2	south africa's	GPE
gujaf-316	257	1	halima	PERSON
gujaf-316	257	2	bandi	ORG
gujaf-316	257	3	2022	CARDINAL
gujaf-316	258	1	csr	ORG
gujaf-316	258	2	nigerian	NORP
gujaf-316	258	3	csr	ORG
gujaf-316	259	1	csr	ORG
gujaf-316	260	1	3.0	CARDINAL
gujaf-316	260	2	annual	DATE
gujaf-316	261	1	annual	DATE
gujaf-316	262	1	beretta & bozzolan	ORG
gujaf-316	262	2	2004	DATE
gujaf-316	262	3	ndukwe	ORG
gujaf-316	262	4	2009	DATE
gujaf-316	263	1	annual	DATE
gujaf-316	265	1	waddock & graves,	ORG
gujaf-316	265	2	1997	DATE
gujaf-316	265	3	ullmann	ORG
gujaf-316	265	4	1985	DATE
gujaf-316	265	5	csr	ORG
gujaf-316	265	6	2001	DATE
gujaf-316	266	1	csr	ORG
gujaf-316	266	2	margolis et al.	PERSON
gujaf-316	266	3	2007	DATE
gujaf-316	267	1	gusau journal of accounting	ORG
gujaf-316	267	2	5	CARDINAL
gujaf-316	267	3	2, october	DATE
gujaf-316	267	4	2024 115	DATE
gujaf-316	267	5	guinness nigeria plc	ORG
gujaf-316	267	6	csr	ORG
gujaf-316	268	1	1	CARDINAL
gujaf-316	269	1	csri	GPE
gujaf-316	269	2	sizi	GPE
gujaf-316	271	1	npmi	PERSON
gujaf-316	271	2	t + ei	GPE
gujaf-316	271	3	2	CARDINAL
gujaf-316	271	4	t + ei	GPE
gujaf-316	271	5	3	CARDINAL
gujaf-316	271	6	t + ei	GPE
gujaf-316	271	7	4	CARDINAL
gujaf-316	271	8	t + ei	GPE
gujaf-316	271	9	5	CARDINAL
gujaf-316	272	1	5%	PERCENT
gujaf-316	273	1	spss	ORG
gujaf-316	273	2	23	CARDINAL
gujaf-316	274	1	4.0	CARDINAL
gujaf-316	275	1	csr	ORG
gujaf-316	275	2	npm	ORG
gujaf-316	275	3	9.29	CARDINAL
gujaf-316	275	4	3.54	CARDINAL
gujaf-316	276	1	19.63	CARDINAL
gujaf-316	276	2	4.96	CARDINAL
gujaf-316	278	1	0.21	CARDINAL
gujaf-316	278	2	14.43	CARDINAL
gujaf-316	279	1	18.18	CARDINAL
gujaf-316	281	1	csr	ORG
gujaf-316	281	2	3.68	CARDINAL
gujaf-316	281	3	2.82	CARDINAL
gujaf-316	281	4	csr	ORG
gujaf-316	282	1	9.45	CARDINAL
gujaf-316	282	2	0.91	CARDINAL
gujaf-316	282	3	csr	ORG
gujaf-316	283	1	32.71	CARDINAL
gujaf-316	283	2	12.51	CARDINAL
gujaf-316	284	1	53.28	CARDINAL
gujaf-316	284	2	9.14	CARDINAL
gujaf-316	285	1	5	CARDINAL
gujaf-316	285	2	2, october	DATE
gujaf-316	285	3	2024	CARDINAL
gujaf-316	285	4	116	CARDINAL
gujaf-316	286	1	18.92	CARDINAL
gujaf-316	286	2	16.91	CARDINAL
gujaf-316	287	1	72.84	CARDINAL
gujaf-316	287	2	5.39	CARDINAL
gujaf-316	289	1	3.18	CARDINAL
gujaf-316	289	2	5.40	CARDINAL
gujaf-316	290	1	15.33	CARDINAL
gujaf-316	292	1	csr	ORG
gujaf-316	298	1	npm	ORG
gujaf-316	299	1	npm	ORG
gujaf-316	299	2	0.411	CARDINAL
gujaf-316	299	3	0.744	CARDINAL
gujaf-316	299	4	0.656	CARDINAL
gujaf-316	299	5	0.800	CARDINAL
gujaf-316	302	1	0.455	CARDINAL
gujaf-316	302	2	roe	PERSON
gujaf-316	302	3	0.427	CARDINAL
gujaf-316	302	4	0.329	CARDINAL
gujaf-316	303	1	csr	ORG
gujaf-316	303	2	csr	ORG
gujaf-316	304	1	csr	ORG
gujaf-316	305	1	npm	PERSON
gujaf-316	305	2	roe	PERSON
gujaf-316	306	1	csr	ORG
gujaf-316	307	1	0.962	CARDINAL
gujaf-316	308	1	two	CARDINAL
gujaf-316	310	1	gusau journal of accounting	ORG
gujaf-316	310	2	5	CARDINAL
gujaf-316	310	3	2, october	DATE
gujaf-316	310	4	2024	CARDINAL
gujaf-316	310	5	117	CARDINAL
gujaf-316	310	6	0.962	CARDINAL
gujaf-316	310	7	0.675	CARDINAL
gujaf-316	311	1	csr	ORG
gujaf-316	311	2	npm	PERSON
gujaf-316	311	3	0.800	CARDINAL
gujaf-316	311	4	0.675	CARDINAL
gujaf-316	317	1	1	CARDINAL
gujaf-316	319	1	4.96	CARDINAL
gujaf-316	319	2	18.18	CARDINAL
gujaf-316	319	3	3.68	CARDINAL
gujaf-316	319	4	32.71	CARDINAL
gujaf-316	319	5	12.51	CARDINAL
gujaf-316	319	6	53.28	CARDINAL
gujaf-316	319	7	roe	ORG
gujaf-316	319	8	18.92	CARDINAL
gujaf-316	319	9	3.18	CARDINAL
gujaf-316	319	10	npm	PERSON
gujaf-316	319	11	csr	ORG
gujaf-316	320	1	aurthor	PERSON
gujaf-316	320	2	2024	CARDINAL
gujaf-316	320	3	2	CARDINAL
gujaf-316	320	4	npm	ORG
gujaf-316	320	5	eps csrd roa roe siz npm	PERSON
gujaf-316	320	6	1	CARDINAL
gujaf-316	320	7	0.411	CARDINAL
gujaf-316	320	8	1	CARDINAL
gujaf-316	320	9	1	CARDINAL
gujaf-316	320	10	0.744	CARDINAL
gujaf-316	321	1	1	CARDINAL
gujaf-316	321	2	0.656	CARDINAL
gujaf-316	321	3	0.427	CARDINAL
gujaf-316	321	4	0.962	CARDINAL
gujaf-316	322	1	1	CARDINAL
gujaf-316	322	2	0.800	CARDINAL
gujaf-316	322	3	0.329	CARDINAL
gujaf-316	322	4	0.675	CARDINAL
gujaf-316	322	5	1	CARDINAL
gujaf-316	322	6	1%	PERCENT
gujaf-316	322	7	5%	PERCENT
gujaf-316	322	8	10%	PERCENT
gujaf-316	323	1	gusau journal of accounting	ORG
gujaf-316	323	2	5	CARDINAL
gujaf-316	323	3	2, october	DATE
gujaf-316	323	4	2024	CARDINAL
gujaf-316	323	5	118	CARDINAL
gujaf-316	323	6	2024	CARDINAL
gujaf-316	323	7	two	CARDINAL
gujaf-316	323	8	csr	ORG
gujaf-316	325	1	npm	ORG
gujaf-316	325	2	0.431399	CARDINAL
gujaf-316	325	3	0.0103	CARDINAL
gujaf-316	326	1	csr	ORG
gujaf-316	328	1	npm	ORG
gujaf-316	328	2	siz	ORG
gujaf-316	328	3	0.003409	CARDINAL
gujaf-316	328	4	0.0697	CARDINAL
gujaf-316	328	5	0.05	CARDINAL
gujaf-316	330	1	0.000052	CARDINAL
gujaf-316	330	2	0.9620	ORG
gujaf-316	331	1	roe and siz	LAW
gujaf-316	331	2	0.026467	CARDINAL
gujaf-316	331	3	0.0354	CARDINAL
gujaf-316	333	1	0.007956	CARDINAL
gujaf-316	333	2	0.1223	CARDINAL
gujaf-316	334	1	csr	ORG
gujaf-316	335	1	0.002069	CARDINAL
gujaf-316	335	2	0.0168	CARDINAL
gujaf-316	336	1	0.0000	CARDINAL
gujaf-316	337	1	csr	ORG
gujaf-316	339	1	0.014177	MONEY
gujaf-316	339	2	0.0683	ORG
gujaf-316	340	1	17.486330	CARDINAL
gujaf-316	341	1	0.998342	GPE
gujaf-316	342	1	0.0000	CARDINAL
gujaf-316	343	1	csr	ORG
gujaf-316	344	1	csr	ORG
gujaf-316	347	1	gusau journal of accounting	ORG
gujaf-316	347	2	5	CARDINAL
gujaf-316	347	3	2, october	DATE
gujaf-316	347	4	2024 119	DATE
gujaf-316	347	5	3	CARDINAL
gujaf-316	348	1	npm	PERSON
gujaf-316	348	2	roe, roa	ORG
gujaf-316	348	3	eps npm*csrd 0.431399 0.150657	PERSON
gujaf-316	348	4	0.001767	CARDINAL
gujaf-316	348	5	0.0697	CARDINAL
gujaf-316	349	1	0.026467 0.033176	MONEY
gujaf-316	349	2	1.029729	MONEY
gujaf-316	349	3	eps*csrd	ORG
gujaf-316	349	4	0.007884	CARDINAL
gujaf-316	349	5	0.0000	CARDINAL
gujaf-316	349	6	0.007311	MONEY
gujaf-316	349	7	17.486330	CARDINAL
gujaf-316	349	8	0.0000	MONEY
gujaf-316	349	9	0.998342	CARDINAL
gujaf-316	349	10	833.4787	CARDINAL
gujaf-316	349	11	0.0000	CARDINAL
gujaf-316	349	12	2024	DATE
gujaf-316	350	1	5.0	CARDINAL
gujaf-316	350	2	csr	ORG
gujaf-316	351	1	csr	ORG
gujaf-316	351	2	csr	ORG
gujaf-316	353	1	csr	ORG
gujaf-316	353	2	csr	ORG
gujaf-316	359	1	csr	ORG
gujaf-316	361	1	csr	ORG
gujaf-316	364	1	first	ORDINAL
gujaf-316	364	2	csr	ORG
gujaf-316	365	1	csr	ORG
gujaf-316	366	1	second	ORDINAL
gujaf-316	366	2	csr	ORG
gujaf-316	367	1	csr	ORG
gujaf-316	368	1	third	ORDINAL
gujaf-316	368	2	gusau journal of accounting	ORG
gujaf-316	368	3	5	CARDINAL
gujaf-316	368	4	2, october	DATE
gujaf-316	368	5	2024	CARDINAL
gujaf-316	368	6	120	CARDINAL
gujaf-316	371	1	fourth	ORDINAL
gujaf-316	371	2	csr	ORG
gujaf-316	373	1	achour	PERSON
gujaf-316	373	2	z. & boukattaya	ORG
gujaf-316	373	3	s.	PERSON
gujaf-316	373	4	2021	CARDINAL
gujaf-316	374	1	france	GPE
gujaf-316	375	1	intechopen	ORG
gujaf-316	376	1	1-18	CARDINAL
gujaf-316	377	1	2012	DATE
gujaf-316	378	1	nigerian	NORP
gujaf-316	379	1	1(1	CARDINAL
gujaf-316	379	2	017-043	CARDINAL
gujaf-316	379	3	a. & ademosu	ORG
gujaf-316	379	4	e. a.	PERSON
gujaf-316	379	5	2020	DATE
gujaf-316	380	1	nigerian	NORP
gujaf-316	381	1	2nd july 2015	DATE
gujaf-316	381	2	f. m. & aderemi	PERSON
gujaf-316	381	3	a. a.	PERSON
gujaf-316	381	4	2014	DATE
gujaf-316	382	1	nigerian	NORP
gujaf-316	382	2	iosrjef	ORG
gujaf-316	382	3	2(6	CARDINAL
gujaf-316	382	4	17–25	CARDINAL
gujaf-316	382	5	bushra*	PERSON
gujaf-316	382	6	2015	DATE
gujaf-316	383	1	tennessee state university, college of business	ORG
gujaf-316	383	2	49(6	CARDINAL
gujaf-316	383	3	15-24	DATE
gujaf-316	383	4	i. babalola	PERSON
gujaf-316	383	5	y. a.	PERSON
gujaf-316	383	6	2013	DATE
gujaf-316	384	1	nigerian	NORP
gujaf-316	385	1	4(3	CARDINAL
gujaf-316	385	2	96	CARDINAL
gujaf-316	385	3	101	CARDINAL
gujaf-316	386	1	babalola	ORG
gujaf-316	386	2	y. a.	PERSON
gujaf-316	386	3	2013	DATE
gujaf-316	387	1	nigerian	NORP
gujaf-316	388	1	96	CARDINAL
gujaf-316	388	2	101	CARDINAL
gujaf-316	389	1	bernstein	PERSON
gujaf-316	389	2	e.	PERSON
gujaf-316	389	3	vazirani	PERSON
gujaf-316	389	4	1993	DATE
gujaf-316	390	1	25th	ORDINAL
gujaf-316	390	2	93	CARDINAL
gujaf-316	390	3	san diego	GPE
gujaf-316	390	4	16-18 may 1993	DATE
gujaf-316	390	5	11	CARDINAL
gujaf-316	391	1	bigg t (2004	GPE
gujaf-316	391	2	uk	GPE
gujaf-316	391	3	334	CARDINAL
gujaf-316	392	1	l. e.	PERSON
gujaf-316	392	2	1984	DATE
gujaf-316	394	1	random house	ORG
gujaf-316	395	1	1991	DATE
gujaf-316	397	1	july-august	DATE
gujaf-316	398	1	s. & omri, a.	ORG
gujaf-316	398	2	2021	CARDINAL
gujaf-316	399	1	france	GPE
gujaf-316	400	1	international journal of financial studies	ORG
gujaf-316	400	2	9(54	CARDINAL
gujaf-316	401	1	1-17	CARDINAL
gujaf-316	403	1	brik	ORG
gujaf-316	403	2	a.b.	GPE
gujaf-316	403	3	b., & mellahi	ORG
gujaf-316	403	4	k. (2011	ORG
gujaf-316	404	1	99	CARDINAL
gujaf-316	404	2	307–324	CARDINAL
gujaf-316	405	1	chowdhury	PERSON
gujaf-316	405	2	s.	PERSON
gujaf-316	405	3	islam	NORP
gujaf-316	405	4	k. m. a.	PERSON
gujaf-316	405	5	rahman	PERSON
gujaf-316	405	6	m. m.	PERSON
gujaf-316	405	7	raisa	PERSON
gujaf-316	405	8	t. s.	GPE
gujaf-316	405	9	n. m.	PERSON
gujaf-316	405	10	2020	DATE
gujaf-316	406	1	one	CARDINAL
gujaf-316	406	2	india	GPE
gujaf-316	406	3	pakistan	GPE
gujaf-316	407	1	journal of human movement	ORG
gujaf-316	407	2	8(6	CARDINAL
gujaf-316	407	3	543	CARDINAL
gujaf-316	409	1	sri lankan journal of management	ORG
gujaf-316	409	2	22(2	CARDINAL
gujaf-316	409	3	73	CARDINAL
gujaf-316	410	1	5	CARDINAL
gujaf-316	410	2	2, october	DATE
gujaf-316	410	3	2024 121	DATE
gujaf-316	410	4	m.	PERSON
gujaf-316	410	5	j. hubler	PERSON
gujaf-316	410	6	p. raimbourg	PERSON
gujaf-316	410	7	a. salvi	PERSON
gujaf-316	410	8	2005	DATE
gujaf-316	411	1	french	NORP
gujaf-316	411	2	35	CARDINAL
gujaf-316	411	3	293	CARDINAL
gujaf-316	412	1	deegan	ORG
gujaf-316	412	2	2002	DATE
gujaf-316	414	1	15(3	DATE
gujaf-316	415	1	282-311	CARDINAL
gujaf-316	416	1	j. (2004	PERSON
gujaf-316	417	1	m.; khaq, a. & endri	PERSON
gujaf-316	417	2	2020	DATE
gujaf-316	419	1	13(1	CARDINAL
gujaf-316	420	1	240-252	CARDINAL
gujaf-316	421	1	w.	PERSON
gujaf-316	421	2	w. & adamu	ORG
gujaf-316	421	3	m. s.	PERSON
gujaf-316	421	4	2016	DATE
gujaf-316	422	1	malaysia	GPE
gujaf-316	423	1	international business management	ORG
gujaf-316	424	1	345	CARDINAL
gujaf-316	425	1	foong	PERSON
gujaf-316	425	2	h.f.	GPE
gujaf-316	425	3	haron, s.a.	ORG
gujaf-316	425	4	r.	NORP
gujaf-316	425	5	hamid	GPE
gujaf-316	425	6	t.a.	GPE
gujaf-316	425	7	ibrahim	PERSON
gujaf-316	425	8	r.	PERSON
gujaf-316	425	9	2021	CARDINAL
gujaf-316	426	1	21	CARDINAL
gujaf-316	426	2	586	CARDINAL
gujaf-316	427	1	freeman	PERSON
gujaf-316	427	2	r.e.	PERSON
gujaf-316	427	3	1984	DATE
gujaf-316	429	1	marshfield	ORG
gujaf-316	429	2	ma	PERSON
gujaf-316	429	3	pitman freeman	PERSON
gujaf-316	429	4	r.e.	PERSON
gujaf-316	429	5	1984	DATE
gujaf-316	431	1	marshfield	ORG
gujaf-316	431	2	ma	PERSON
gujaf-316	431	3	pitman freeman	PERSON
gujaf-316	431	4	r.e.	PERSON
gujaf-316	431	5	1983	DATE
gujaf-316	433	1	1(1	CARDINAL
gujaf-316	434	1	freeman	PERSON
gujaf-316	434	2	r.e.	PERSON
gujaf-316	434	3	a.c.	GPE
gujaf-316	434	4	parmar	GPE
gujaf-316	434	5	2004	DATE
gujaf-316	436	1	369	CARDINAL
gujaf-316	437	1	friedman	ORG
gujaf-316	437	2	milton	PERSON
gujaf-316	438	1	1970	DATE
gujaf-316	439	1	13)new	CARDINAL
gujaf-316	440	1	fuhrmann	PERSON
gujaf-316	440	2	2019;martínez-ferrero	MONEY
gujaf-316	440	3	garcía	GPE
gujaf-316	440	4	2017	DATE
gujaf-316	440	5	n. & daniele	ORG
gujaf-316	440	6	l. m.	PERSON
gujaf-316	440	7	2018	DATE
gujaf-316	444	1	42	CARDINAL
gujaf-316	445	1	10.5539	CARDINAL
gujaf-316	446	1	4(1	CARDINAL
gujaf-316	446	2	18-43	CARDINAL
gujaf-316	446	3	n. & daniele	ORG
gujaf-316	446	4	l. m.	PERSON
gujaf-316	446	5	2018	DATE
gujaf-316	450	1	42	CARDINAL
gujaf-316	451	1	10.5539	CARDINAL
gujaf-316	452	1	hamid	PERSON
gujaf-316	452	2	k. t. & ibrahim	PERSON
gujaf-316	452	3	2020	DATE
gujaf-316	453	1	nigeria	GPE
gujaf-316	454	1	international journal of accounting & finance	ORG
gujaf-316	454	2	9(1	CARDINAL
gujaf-316	455	1	71-91	CARDINAL
gujaf-316	456	1	r.t.	PERSON
gujaf-316	456	2	2015	CARDINAL
gujaf-316	457	1	iya	ORG
gujaf-316	457	2	i.b.	GPE
gujaf-316	457	3	y.m.	GPE
gujaf-316	457	4	a.b.	GPE
gujaf-316	457	5	2015	CARDINAL
gujaf-316	458	1	csr	ORG
gujaf-316	458	2	first	ORDINAL
gujaf-316	458	3	nigeria plc	ORG
gujaf-316	458	4	adamawa state	ORG
gujaf-316	459	1	journal of emerging trends in economics	ORG
gujaf-316	459	2	6(6	CARDINAL
gujaf-316	459	3	377	CARDINAL
gujaf-316	460	1	jamali, h. (2020	ORG
gujaf-316	462	1	journal manajemen	ORG
gujaf-316	462	2	3	CARDINAL
gujaf-316	463	1	497-512	CARDINAL
gujaf-316	464	1	k.	PERSON
gujaf-316	464	2	siam	GPE
gujaf-316	464	3	m., issa	PERSON
gujaf-316	464	4	m., ahmed	PERSON
gujaf-316	464	5	m.	PERSON
gujaf-316	464	6	2019	DATE
gujaf-316	466	1	7(4	CARDINAL
gujaf-316	466	2	741	CARDINAL
gujaf-316	467	1	5	CARDINAL
gujaf-316	467	2	2, october	DATE
gujaf-316	467	3	2024 122	CARDINAL
gujaf-316	467	4	k.	PERSON
gujaf-316	467	5	siam	GPE
gujaf-316	467	6	m. r. a.	PERSON
gujaf-316	467	7	issa	PERSON
gujaf-316	467	8	m. r.	PERSON
gujaf-316	467	9	ahmed, u. & pahi	ORG
gujaf-316	467	10	m. h.	PERSON
gujaf-316	467	11	2019	DATE
gujaf-316	470	1	7	CARDINAL
gujaf-316	471	1	741-752	QUANTITY
gujaf-316	472	1	j.uscm.2019.1.005	GPE
gujaf-316	473	1	jimoh, a. o.	PERSON
gujaf-316	473	2	mukaila	PERSON
gujaf-316	473	3	a. a. &azeez	ORG
gujaf-316	473	4	t. l.	PERSON
gujaf-316	473	5	2015	CARDINAL
gujaf-316	474	1	nigeria	GPE
gujaf-316	475	1	journal of sustainable development	ORG
gujaf-316	475	2	africa	LOC
gujaf-316	475	3	44-64	DATE
gujaf-316	476	1	keith	PERSON
gujaf-316	476	2	2003	DATE
gujaf-316	478	1	strategic management journal	ORG
gujaf-316	478	2	18	CARDINAL
gujaf-316	478	3	1, 7783	DATE
gujaf-316	479	1	malik	ORG
gujaf-316	479	2	s., & muhammed	ORG
gujaf-316	479	3	2014	DATE
gujaf-316	480	1	9-19	CARDINAL
gujaf-316	480	2	maqbool, s. & zameer	ORG
gujaf-316	480	3	m. n.	PERSON
gujaf-316	480	4	2017	CARDINAL
gujaf-316	481	1	indian	NORP
gujaf-316	482	1	future business journal	ORG
gujaf-316	482	2	4	CARDINAL
gujaf-316	483	1	84-93	CARDINAL
gujaf-316	485	1	margolis	PERSON
gujaf-316	485	2	j.d.	GPE
gujaf-316	485	3	walsh	PERSON
gujaf-316	485	4	j.p.	GPE
gujaf-316	485	5	2007	DATE
gujaf-316	487	1	quarterly	DATE
gujaf-316	487	2	48(2	DATE
gujaf-316	488	1	mehwish, a.	ORG
gujaf-316	488	2	2018	DATE
gujaf-316	489	1	pakistan	GPE
gujaf-316	490	1	9(13	CARDINAL
gujaf-316	490	2	21	CARDINAL
gujaf-316	491	1	mukhtaruddin	ORG
gujaf-316	491	2	m.; ubaidillah	PERSON
gujaf-316	491	3	dewi	PERSON
gujaf-316	491	4	k.	PERSON
gujaf-316	491	5	hakiki, a. & nopriyanto	ORG
gujaf-316	491	6	2019	DATE
gujaf-316	493	1	indonesian	NORP
gujaf-316	493	2	3(1	CARDINAL
gujaf-316	494	1	55	CARDINAL
gujaf-316	494	2	10.28992	CARDINAL
gujaf-316	495	1	nguyen	PERSON
gujaf-316	495	2	n. b.	PERSON
gujaf-316	495	3	2018	DATE
gujaf-316	496	1	vietnam	GPE
gujaf-316	497	1	banking academy	ORG
gujaf-316	497	2	vietnam	GPE
gujaf-316	498	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	GPE
gujaf-316	498	2	nitescus	GPE
gujaf-316	498	3	d. & cristea	ORG
gujaf-316	498	4	m. a.	PERSON
gujaf-316	498	5	2020	DATE
gujaf-316	501	1	692-706	CARDINAL
gujaf-316	502	1	nsijilem	GPE
gujaf-316	502	2	c. c.	GPE
gujaf-316	502	3	2015	DATE
gujaf-316	503	1	nigeria	GPE
gujaf-316	504	1	journal of economics	ORG
gujaf-316	504	2	6(21	CARDINAL
gujaf-316	504	3	80-88	DATE
gujaf-316	505	1	2222-1708	CARDINAL
gujaf-316	505	2	2013	DATE
gujaf-316	507	1	6(1	CARDINAL
gujaf-316	508	1	j.d.	GPE
gujaf-316	508	2	ibrahim	PERSON
gujaf-316	508	3	m. & sare	ORG
gujaf-316	508	4	y. a.	PERSON
gujaf-316	508	5	2018	DATE
gujaf-316	509	1	south african	NORP
gujaf-316	510	1	9(3	DATE
gujaf-316	511	1	301	CARDINAL
gujaf-316	512	1	10.1108	CARDINAL
gujaf-316	512	2	2018-0004	DATE
gujaf-316	513	1	okegbe	ORG
gujaf-316	513	2	t. o., & egbunike	ORG
gujaf-316	513	3	f. c.	PERSON
gujaf-316	513	4	2016	DATE
gujaf-316	514	1	nigeria	GPE
gujaf-316	515	1	ng-journal of social development	ORG
gujaf-316	515	2	5(4	CARDINAL
gujaf-316	515	3	168-189	CARDINAL
gujaf-316	515	4	okeudo	PERSON
gujaf-316	515	5	2012	DATE
gujaf-316	516	1	nigeria	GPE
gujaf-316	517	1	journal of economics	ORG
gujaf-316	517	2	3(11	CARDINAL
gujaf-316	517	3	75-86	DATE
gujaf-316	518	1	2222-1708	CARDINAL
gujaf-316	518	2	m.	PERSON
gujaf-316	518	3	schmidt	PERSON
gujaf-316	518	4	f.l.	GPE
gujaf-316	518	5	s.l.	GPE
gujaf-316	518	6	2003	DATE
gujaf-316	520	1	24(3	CARDINAL
gujaf-316	520	2	103	CARDINAL
gujaf-316	521	1	quirós	PERSON
gujaf-316	521	2	m. m. m.	PERSON
gujaf-316	521	3	quirós	PERSON
gujaf-316	521	4	j. l. & herńandez	ORG
gujaf-316	521	5	j. r.	PERSON
gujaf-316	521	6	2019	DATE
gujaf-316	524	1	1-15	CARDINAL
gujaf-316	525	1	rahman	PERSON
gujaf-316	525	2	m. & chowdhury	PERSON
gujaf-316	525	3	s.	PERSON
gujaf-316	525	4	2020	DATE
gujaf-316	527	1	7(1	DATE
gujaf-316	528	1	213	CARDINAL
gujaf-316	529	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	GPE
gujaf-316	529	2	5	CARDINAL
gujaf-316	529	3	2, october	DATE
gujaf-316	529	4	2024 123	DATE
gujaf-316	529	5	m. & chowdhury	ORG
gujaf-316	529	6	s.	PERSON
gujaf-316	529	7	2020	DATE
gujaf-316	531	1	7(1	DATE
gujaf-316	532	1	213	CARDINAL
gujaf-316	533	1	rodriguez-fernandez	PERSON
gujaf-316	533	2	m.	PERSON
gujaf-316	533	3	2015	DATE
gujaf-316	535	1	quarterly	DATE
gujaf-316	535	2	19	DATE
gujaf-316	536	1	137	CARDINAL
gujaf-316	538	1	sandaruwan	PERSON
gujaf-316	538	2	h. m. t. g. c.	PERSON
gujaf-316	538	3	2017	CARDINAL
gujaf-316	539	1	scholtens	GPE
gujaf-316	539	2	b., & van’t	ORG
gujaf-316	539	3	s.	PERSON
gujaf-316	539	4	2019	DATE
gujaf-316	540	1	5(2	DATE
gujaf-316	541	1	1-8	DATE
gujaf-316	541	2	septianto	ORG
gujaf-316	541	3	f. & viverita	ORG
gujaf-316	542	1	2021	CARDINAL
gujaf-316	544	1	179	CARDINAL
gujaf-316	545	1	245-251	CARDINAL
gujaf-316	546	1	setiawan	GPE
gujaf-316	546	2	d.	NORP
gujaf-316	546	3	vina, a. & anas	ORG
gujaf-316	546	4	w.	PERSON
gujaf-316	546	5	2019	DATE
gujaf-316	548	1	indonesian	NORP
gujaf-316	549	1	20	CARDINAL
gujaf-316	550	1	372	CARDINAL
gujaf-316	550	2	10.3846	CARDINAL
gujaf-316	550	3	siueia	PERSON
gujaf-316	550	4	t. t. & wang	ORG
gujaf-316	550	5	j.	PERSON
gujaf-316	550	6	2019	DATE
gujaf-316	551	1	subsaharan africa	GPE
gujaf-316	553	1	658-668	CARDINAL
gujaf-316	554	1	t. t. & wang	ORG
gujaf-316	554	2	j.	PERSON
gujaf-316	554	3	2019	DATE
gujaf-316	555	1	subsaharan africa	GPE
gujaf-316	557	1	658-668	CARDINAL
gujaf-316	558	1	stobierski	PERSON
gujaf-316	558	2	tim	PERSON
gujaf-316	558	3	2020	DATE
gujaf-316	560	1	harvard business school online	ORG
gujaf-316	561	1	20 december 2022	DATE
gujaf-316	562	1	r.	NORP
gujaf-316	562	2	2017	CARDINAL
gujaf-316	562	3	indonesian	NORP
gujaf-316	562	4	chinese	NORP
gujaf-316	562	5	4(1	CARDINAL
gujaf-316	564	1	10.1016	CARDINAL
gujaf-316	565	1	amran, a., & ramayah	ORG
gujaf-316	565	2	t.	GPE
gujaf-316	565	3	2018	DATE
gujaf-316	567	1	10(1	CARDINAL
gujaf-316	567	2	331–343	CARDINAL
gujaf-316	568	1	ullman, a.	ORG
gujaf-316	568	2	1985	DATE
gujaf-316	570	1	academy of management review	ORG
gujaf-316	570	2	10(3	CARDINAL
gujaf-316	570	3	pp.540-577	CARDINAL
gujaf-316	571	1	waddock	PERSON
gujaf-316	571	2	s.a.	GPE
gujaf-316	571	3	s.b.	GPE
gujaf-316	571	4	1997	DATE
gujaf-316	573	1	319	CARDINAL
gujaf-316	574	1	wasara	GPE
gujaf-316	574	2	t. m. & ganda	ORG
gujaf-316	574	3	f.	PERSON
gujaf-316	574	4	2019	DATE
gujaf-316	575	1	johannesburg stock exchange	ORG
gujaf-316	575	2	jse	ORG
gujaf-316	576	1	11(4496	CARDINAL
gujaf-316	577	1	1-23	CARDINAL
gujaf-316	578	1	10.3390	CARDINAL
gujaf-316	579	1	g.e.	PERSON
gujaf-316	580	1	may 15, 2020	DATE