id	sid	eid	entity	type
gujaf-319	1	1	gusau journal of accounting	ORG
gujaf-319	1	2	5	CARDINAL
gujaf-319	1	3	2, october	DATE
gujaf-319	1	4	2024	DATE
gujaf-319	2	1	5	CARDINAL
gujaf-319	2	2	2	CARDINAL
gujaf-319	2	3	october	DATE
gujaf-319	2	4	2024	CARDINAL
gujaf-319	2	5	2756-665x	CARDINAL
gujaf-319	2	6	social sciences	ORG
gujaf-319	2	7	federal university gusau	ORG
gujaf-319	2	8	zamfara state	GPE
gujaf-319	2	9	gusau journal of accounting	ORG
gujaf-319	2	10	5	CARDINAL
gujaf-319	2	11	2, october	DATE
gujaf-319	2	12	2024	CARDINAL
gujaf-319	2	13	5	CARDINAL
gujaf-319	2	14	2	CARDINAL
gujaf-319	2	15	october	DATE
gujaf-319	2	16	2024	CARDINAL
gujaf-319	2	17	2756-665x	CARDINAL
gujaf-319	2	18	social sciences	ORG
gujaf-319	2	19	federal university gusau	ORG
gujaf-319	2	20	zamfara state	GPE
gujaf-319	3	1	ahmadu bello university press limited	ORG
gujaf-319	3	2	zaria kaduna	PERSON
gujaf-319	3	3	nigeria	GPE
gujaf-319	4	1	08065949711	CARDINAL
gujaf-319	4	2	069-879121	CARDINAL
gujaf-319	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-319	5	2	5	CARDINAL
gujaf-319	5	3	2, october	DATE
gujaf-319	5	4	2024	CARDINAL
gujaf-319	5	5	shehu usman hassan department	PERSON
gujaf-319	6	1	muhammad mustapha	PERSON
gujaf-319	6	2	ahmadu bello university	ORG
gujaf-319	6	3	zaria	PERSON
gujaf-319	6	4	kaduna state	GPE
gujaf-319	7	1	umar farouk	PERSON
gujaf-319	7	2	federal university gusau	ORG
gujaf-319	7	3	zamfara state	GPE
gujaf-319	8	1	modu kumshe department of accounting	ORG
gujaf-319	8	2	university of maiduguri	ORG
gujaf-319	8	3	borno	GPE
gujaf-319	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-319	9	2	paul university	ORG
gujaf-319	10	1	prof kabir tahir hamid	PERSON
gujaf-319	10	2	bayero university	ORG
gujaf-319	10	3	kano	ORG
gujaf-319	11	1	prof	PERSON
gujaf-319	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-319	12	2	university of jos	ORG
gujaf-319	13	1	clifford ofurum department of accounting	ORG
gujaf-319	13	2	university of portharcourt	ORG
gujaf-319	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-319	15	2	ahmadu bello university	ORG
gujaf-319	15	3	zaria	PERSON
gujaf-319	16	1	prof	PERSON
gujaf-319	17	1	yusuf	PERSON
gujaf-319	18	1	b. rahman	PERSON
gujaf-319	18	2	lagos state university	ORG
gujaf-319	20	1	suleiman a. s. aruwa	PERSON
gujaf-319	20	2	nasarawa state university	ORG
gujaf-319	20	3	keffi	GPE
gujaf-319	22	1	muhammad junaidu	PERSON
gujaf-319	22	2	kurawa department of accounting	ORG
gujaf-319	22	3	university kano	ORG
gujaf-319	24	1	muhammad habibu sabari department	PERSON
gujaf-319	24	2	ahmadu bello university	ORG
gujaf-319	24	3	zaria.	PERSON
gujaf-319	25	1	gusau journal of accounting	ORG
gujaf-319	25	2	5	CARDINAL
gujaf-319	25	3	2, october	DATE
gujaf-319	25	4	2024	CARDINAL
gujaf-319	26	1	okpanachi joshua department of accounting	ORG
gujaf-319	26	2	nigerian defence academy	ORG
gujaf-319	26	3	kaduna	GPE
gujaf-319	27	1	hassan ibrahim department	PERSON
gujaf-319	27	2	ibb university	ORG
gujaf-319	27	3	niger state	GPE
gujaf-319	28	1	prof	PERSON
gujaf-319	29	1	mary okwo department of accounting	ORG
gujaf-319	29	2	enugu state university of science and technology	ORG
gujaf-319	31	1	aminu isah department of accounting	ORG
gujaf-319	31	2	bayero university	ORG
gujaf-319	31	3	kano	ORG
gujaf-319	32	1	prof	PERSON
gujaf-319	33	1	ahmadu bello department of accounting	ORG
gujaf-319	33	2	ahmadu bello university	ORG
gujaf-319	33	3	zaria	PERSON
gujaf-319	34	1	prof	PERSON
gujaf-319	35	1	musa yelwa abubakar department	PERSON
gujaf-319	35	2	usmanu danfodiyo university	ORG
gujaf-319	35	3	sokoto state	ORG
gujaf-319	36	1	prof	ORG
gujaf-319	37	1	salisu abubakar department of accounting	ORG
gujaf-319	37	2	ahmadu bello university	ORG
gujaf-319	37	3	zaria	PERSON
gujaf-319	37	4	kaduna state	GPE
gujaf-319	38	1	prof	PERSON
gujaf-319	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-319	39	2	bayero university	ORG
gujaf-319	40	1	prof	PERSON
gujaf-319	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-319	41	2	dutse	GPE
gujaf-319	41	3	jigawa state	GPE
gujaf-319	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-319	43	2	nigerian defence academy	ORG
gujaf-319	43	3	kaduna state	GPE
gujaf-319	44	1	prof	PERSON
gujaf-319	45	1	saidu adamu department of accounting	ORG
gujaf-319	47	1	american university of nigeria	ORG
gujaf-319	47	2	yola	ORG
gujaf-319	48	1	prof	PERSON
gujaf-319	49	1	fatima	PERSON
gujaf-319	49	2	university of maiduguri	ORG
gujaf-319	49	3	borno	GPE
gujaf-319	50	1	dr.	PERSON
gujaf-319	50	2	nasiru a. ka’oje	PERSON
gujaf-319	50	3	usmanu danfodiyo university	ORG
gujaf-319	50	4	sokoto	PERSON
gujaf-319	51	1	aminu abdullahi department of accounting	ORG
gujaf-319	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-319	52	1	gusau journal of accounting	ORG
gujaf-319	52	2	5	CARDINAL
gujaf-319	52	3	2, october	DATE
gujaf-319	52	4	2024	CARDINAL
gujaf-319	52	5	nasiru yunusa department	PERSON
gujaf-319	52	6	ahmadu bello university	ORG
gujaf-319	52	7	zaria	PERSON
gujaf-319	53	1	aisha	PERSON
gujaf-319	53	2	muhammad department	PERSON
gujaf-319	53	3	ahmadu bello university	ORG
gujaf-319	53	4	zaria	PERSON
gujaf-319	54	1	lawal muhammad	PERSON
gujaf-319	54	2	ahmadu bello university	ORG
gujaf-319	54	3	zaria	PERSON
gujaf-319	55	1	bashir umar farouk	PERSON
gujaf-319	55	2	federal university gusau	ORG
gujaf-319	55	3	zamfara state	GPE
gujaf-319	56	1	dr emmanuel omokhuale department	PERSON
gujaf-319	56	2	federal university gusau	ORG
gujaf-319	57	1	state advisory board	ORG
gujaf-319	58	1	kabiru isah	PERSON
gujaf-319	58	2	bayero university kano	ORG
gujaf-319	59	1	bashir	PERSON
gujaf-319	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-319	59	3	sokoto state	ORG
gujaf-319	61	1	muhammad tanko	PERSON
gujaf-319	61	2	kaduna state university	ORG
gujaf-319	61	3	kaduna	GPE
gujaf-319	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-319	62	2	sokoto state	ORG
gujaf-319	64	1	aliyu sulaiman kantudu	PERSON
gujaf-319	64	2	university kano	ORG
gujaf-319	65	1	yazid kabir ibrahim	PERSON
gujaf-319	65	2	federal university gusau	ORG
gujaf-319	65	3	zamfara state	GPE
gujaf-319	66	1	gusau journal of accounting	ORG
gujaf-319	66	2	5	CARDINAL
gujaf-319	66	3	2, october	DATE
gujaf-319	66	4	2024	CARDINAL
gujaf-319	66	5	gusau journal of accounting	ORG
gujaf-319	67	1	two	CARDINAL
gujaf-319	67	2	april and october annually	DATE
gujaf-319	68	1	the department of accounting	ORG
gujaf-319	68	2	social sciences	ORG
gujaf-319	68	3	federal university gusau	ORG
gujaf-319	68	4	zamfara state	GPE
gujaf-319	68	5	nigeria	GPE
gujaf-319	68	6	islamic finance	ORG
gujaf-319	68	7	islamic	NORP
gujaf-319	69	1	english	LANGUAGE
gujaf-319	70	1	more than 15	CARDINAL
gujaf-319	70	2	a4	ORG
gujaf-319	70	3	1.5	CARDINAL
gujaf-319	70	4	12	CARDINAL
gujaf-319	71	1	25 percent	PERCENT
gujaf-319	72	1	5000	CARDINAL
gujaf-319	72	2	more than 250	CARDINAL
gujaf-319	72	3	four	CARDINAL
gujaf-319	73	1	apa 7th	PRODUCT
gujaf-319	74	1	5	CARDINAL
gujaf-319	74	2	2, october	DATE
gujaf-319	74	3	2024	CARDINAL
gujaf-319	78	1	fcmb	PERSON
gujaf-319	78	2	7278465011	DATE
gujaf-319	78	3	gusau journal of accounting	ORG
gujaf-319	78	4	a.u	PERSON
gujaf-319	78	5	federal university gusau	ORG
gujaf-319	78	6	zamfara state	GPE
gujaf-319	80	1	+2348069393824	DATE
gujaf-319	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-319	80	3	5	CARDINAL
gujaf-319	80	4	2, october	DATE
gujaf-319	80	5	2024	CARDINAL
gujaf-319	80	6	nigeria	GPE
gujaf-319	80	7	two	CARDINAL
gujaf-319	80	8	joseph olorunfemi akande	PERSON
gujaf-319	80	9	phd	PERSON
gujaf-319	80	10	1-18	CARDINAL
gujaf-319	80	11	nigeria	GPE
gujaf-319	80	12	fatima shehu giwa	PERSON
gujaf-319	81	1	benjamin kumai gugong	PERSON
gujaf-319	81	2	gloria pam dachomo	PERSON
gujaf-319	81	3	19-33	CARDINAL
gujaf-319	81	4	issa	PERSON
gujaf-319	81	5	abdulkadri	PERSON
gujaf-319	81	6	34	CARDINAL
gujaf-319	81	7	dmbs	ORG
gujaf-319	81	8	nigeria florence	GPE
gujaf-319	81	9	benjamin kumai gugong	PERSON
gujaf-319	81	10	augustine ayuba	ORG
gujaf-319	81	11	idris mohammed	PERSON
gujaf-319	81	12	covid-19	PERSON
gujaf-319	81	13	nigeria	GPE
gujaf-319	81	14	abdulrahman ngadi	PERSON
gujaf-319	81	15	abubakar	PERSON
gujaf-319	81	16	aliyu	PERSON
gujaf-319	81	17	abdu	PERSON
gujaf-319	81	18	abubakar	PERSON
gujaf-319	81	19	87	CARDINAL
gujaf-319	81	20	nigeria	GPE
gujaf-319	82	1	saka tunde abdulsalam	PERSON
gujaf-319	82	2	ph.d	NORP
gujaf-319	82	3	88-108	CARDINAL
gujaf-319	82	4	nigeria	GPE
gujaf-319	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-319	82	6	nigeria	GPE
gujaf-319	83	1	muhammad	PERSON
gujaf-319	83	2	aisha chado	PERSON
gujaf-319	83	3	142	CARDINAL
gujaf-319	83	4	nigeria	GPE
gujaf-319	83	5	joseph olorunfemi	PERSON
gujaf-319	83	6	143	CARDINAL
gujaf-319	83	7	nigeria	GPE
gujaf-319	83	8	ahmad abdullahi	PERSON
gujaf-319	83	9	dr ibrahim mohammed	PERSON
gujaf-319	83	10	dr isma’il	PERSON
gujaf-319	83	11	idris	PERSON
gujaf-319	83	12	156-171	QUANTITY
gujaf-319	83	13	202	CARDINAL
gujaf-319	83	14	nigeria	GPE
gujaf-319	84	1	muhammad	PERSON
gujaf-319	84	2	aisha chado	PERSON
gujaf-319	84	3	203	CARDINAL
gujaf-319	84	4	nigeria	GPE
gujaf-319	84	5	kayode david kolawole	PERSON
gujaf-319	84	6	222	CARDINAL
gujaf-319	84	7	5	CARDINAL
gujaf-319	84	8	2, october	DATE
gujaf-319	84	9	2024	DATE
gujaf-319	84	10	nigeria	GPE
gujaf-319	85	1	haruna muhammed musa	PERSON
gujaf-319	85	2	235	CARDINAL
gujaf-319	85	3	nigeria	GPE
gujaf-319	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-319	85	5	249-261	CARDINAL
gujaf-319	85	6	benue state	GPE
gujaf-319	85	7	nigeria	GPE
gujaf-319	85	8	caleb john	PERSON
gujaf-319	86	1	aliyu nuraddeen shehu	PERSON
gujaf-319	86	2	bello a. ahmad	PERSON
gujaf-319	86	3	ahmed aliyu	PERSON
gujaf-319	86	4	abdullahi phd	PERSON
gujaf-319	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-319	86	6	nigeria	GPE
gujaf-319	87	1	ibrahim kabir adedeji	PERSON
gujaf-319	87	2	dr ibrahim muhammed	PERSON
gujaf-319	88	1	muhammed habibu sabari prof	PERSON
gujaf-319	89	1	abiodun popoola	PERSON
gujaf-319	89	2	283	CARDINAL
gujaf-319	89	3	nigerian	NORP
gujaf-319	89	4	rofiat, prof	ORG
gujaf-319	90	1	sani abdullahi	PERSON
gujaf-319	90	2	dr.	PERSON
gujaf-319	90	3	ibrahim mohammed	PERSON
gujaf-319	91	1	ahmad dogarawa	PERSON
gujaf-319	91	2	.298-314	CARDINAL
gujaf-319	91	3	the nigerian exchange	ORG
gujaf-319	91	4	salisu isyaku dahiru	ORG
gujaf-319	91	5	adeyemi	GPE
gujaf-319	91	6	phd	PERSON
gujaf-319	91	7	suleiman salami	PERSON
gujaf-319	91	8	phd	PERSON
gujaf-319	91	9	315	CARDINAL
gujaf-319	91	10	lagos	GPE
gujaf-319	91	11	nigeria	GPE
gujaf-319	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-319	92	1	332-343	CARDINAL
gujaf-319	92	2	nigeria	GPE
gujaf-319	92	3	emmanuel imuede	PERSON
gujaf-319	92	4	344-356	CARDINAL
gujaf-319	92	5	nigeria	GPE
gujaf-319	92	6	daniel gbadebo	PERSON
gujaf-319	92	7	357	CARDINAL
gujaf-319	92	8	369	CARDINAL
gujaf-319	92	9	383	CARDINAL
gujaf-319	92	10	south africa	GPE
gujaf-319	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-319	93	2	384	CARDINAL
gujaf-319	93	3	nigeria	GPE
gujaf-319	93	4	ahmad abdullahi	PERSON
gujaf-319	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-319	93	6	idris	PERSON
gujaf-319	93	7	…………………………………………………………………………	PRODUCT
gujaf-319	93	8	397-413	CARDINAL
gujaf-319	93	9	5	CARDINAL
gujaf-319	93	10	2, october	DATE
gujaf-319	93	11	2024	CARDINAL
gujaf-319	93	12	332	CARDINAL
gujaf-319	93	13	lagos state	GPE
gujaf-319	93	14	nigeria	GPE
gujaf-319	93	15	kayode david kolawole	PERSON
gujaf-319	93	16	financial sciences walter sisulu university	ORG
gujaf-319	93	17	south africa	GPE
gujaf-319	94	1	0000-0002-6704	CARDINAL
gujaf-319	94	2	267	CARDINAL
gujaf-319	94	3	csr	ORG
gujaf-319	95	1	nigerian	NORP
gujaf-319	99	1	1%	PERCENT
gujaf-319	101	1	1%	PERCENT
gujaf-319	102	1	1%	PERCENT
gujaf-319	103	1	csr	ORG
gujaf-319	104	1	nigeria	GPE
gujaf-319	105	1	csr	ORG
gujaf-319	106	1	lagos state	GPE
gujaf-319	106	2	1.0	CARDINAL
gujaf-319	109	1	csr	ORG
gujaf-319	110	1	hayat	PERSON
gujaf-319	110	2	aziz	PERSON
gujaf-319	110	3	2022	CARDINAL
gujaf-319	110	4	csr	ORG
gujaf-319	111	1	csr	ORG
gujaf-319	112	1	javed	PERSON
gujaf-319	112	2	2014	DATE
gujaf-319	112	3	csr	ORG
gujaf-319	113	1	nigerian	NORP
gujaf-319	115	1	obiekwe &	ORG
gujaf-319	115	2	2019	DATE
gujaf-319	116	1	hayat	PERSON
gujaf-319	116	2	aziz	PERSON
gujaf-319	116	3	2022	CARDINAL
gujaf-319	116	4	nigeria	GPE
gujaf-319	117	1	5	CARDINAL
gujaf-319	117	2	2, october	DATE
gujaf-319	117	3	2024 333	CARDINAL
gujaf-319	118	1	nigeria	GPE
gujaf-319	119	1	csr	ORG
gujaf-319	119	2	kinyua, & okiro	ORG
gujaf-319	119	3	2014	DATE
gujaf-319	119	4	iqbal	PERSON
gujaf-319	119	5	2014	DATE
gujaf-319	119	6	muhammad	PERSON
gujaf-319	119	7	2017	CARDINAL
gujaf-319	120	1	nigeria	GPE
gujaf-319	121	1	csr	ORG
gujaf-319	123	1	csr	ORG
gujaf-319	124	1	csr	ORG
gujaf-319	125	1	ordinary least square	QUANTITY
gujaf-319	125	2	anova	ORG
gujaf-319	126	1	4.0	CARDINAL
gujaf-319	127	1	4.0	CARDINAL
gujaf-319	128	1	pls	NORP
gujaf-319	129	1	freeman	PERSON
gujaf-319	129	2	1984	DATE
gujaf-319	131	1	2011	DATE
gujaf-319	132	1	freeman	ORG
gujaf-319	132	2	1984	DATE
gujaf-319	132	3	csr	ORG
gujaf-319	133	1	csr	ORG
gujaf-319	133	2	two	CARDINAL
gujaf-319	134	1	rui	PERSON
gujaf-319	134	2	muralidhar	GPE
gujaf-319	134	3	janney	GPE
gujaf-319	134	4	paul (2001	ORG
gujaf-319	134	5	csr	ORG
gujaf-319	134	6	csr	ORG
gujaf-319	135	1	1997	DATE
gujaf-319	135	2	csr	ORG
gujaf-319	137	1	liu	PERSON
gujaf-319	137	2	2023	CARDINAL
gujaf-319	137	3	csr	ORG
gujaf-319	137	4	chinese	NORP
gujaf-319	137	5	chinese	NORP
gujaf-319	138	1	2023	CARDINAL
gujaf-319	138	2	ferreira	GPE
gujaf-319	138	3	csr	ORG
gujaf-319	139	1	2021	CARDINAL
gujaf-319	139	2	kolawole	PERSON
gujaf-319	139	3	abdulmumin	PERSON
gujaf-319	139	4	nigerian	NORP
gujaf-319	139	5	gusau journal of accounting	ORG
gujaf-319	139	6	5	CARDINAL
gujaf-319	139	7	2, october	DATE
gujaf-319	139	8	2024	CARDINAL
gujaf-319	140	1	two	CARDINAL
gujaf-319	141	1	secondary	ORDINAL
gujaf-319	141	2	fourteen	CARDINAL
gujaf-319	141	3	nigerian	NORP
gujaf-319	144	1	csr	ORG
gujaf-319	144	2	0.043	CARDINAL
gujaf-319	144	3	0.059	CARDINAL
gujaf-319	144	4	5%	PERCENT
gujaf-319	145	1	csr	ORG
gujaf-319	145	2	nigerian	NORP
gujaf-319	146	1	setiawan	GPE
gujaf-319	146	2	2022	CARDINAL
gujaf-319	146	3	indonesian	NORP
gujaf-319	147	1	indonesian	NORP
gujaf-319	148	1	285	CARDINAL
gujaf-319	148	2	indonesia	GPE
gujaf-319	148	3	2015 to 2019	DATE
gujaf-319	149	1	csr	ORG
gujaf-319	150	1	csr	ORG
gujaf-319	151	1	csr	ORG
gujaf-319	151	2	2022	CARDINAL
gujaf-319	151	3	nigerian	NORP
gujaf-319	151	4	three	CARDINAL
gujaf-319	152	1	csr	ORG
gujaf-319	153	1	csr	ORG
gujaf-319	153	2	nigerian	NORP
gujaf-319	154	1	2012–2017	CARDINAL
gujaf-319	154	2	nguyen	PERSON
gujaf-319	154	3	nguyen	PERSON
gujaf-319	154	4	2022	CARDINAL
gujaf-319	154	5	vietnamese	NORP
gujaf-319	157	1	csr	ORG
gujaf-319	158	1	three	CARDINAL
gujaf-319	158	2	csr	ORG
gujaf-319	160	1	csr	ORG
gujaf-319	161	1	jerry	PERSON
gujaf-319	161	2	2023	CARDINAL
gujaf-319	161	3	csr	ORG
gujaf-319	161	4	nigeria	GPE
gujaf-319	162	1	twenty	CARDINAL
gujaf-319	162	2	20	CARDINAL
gujaf-319	162	3	nigeria	GPE
gujaf-319	162	4	sixteen	CARDINAL
gujaf-319	162	5	16	CARDINAL
gujaf-319	163	1	secondary	ORDINAL
gujaf-319	163	2	annual	DATE
gujaf-319	163	3	2010	DATE
gujaf-319	163	4	2019	DATE
gujaf-319	164	1	csr	ORG
gujaf-319	165	1	roe	PRODUCT
gujaf-319	166	1	5	CARDINAL
gujaf-319	166	2	2, october	DATE
gujaf-319	166	3	2024 335	DATE
gujaf-319	167	1	csr	ORG
gujaf-319	167	2	nigeria	GPE
gujaf-319	168	1	solanke	PERSON
gujaf-319	168	2	kolawole	PERSON
gujaf-319	168	3	2023	CARDINAL
gujaf-319	168	4	nigeria	GPE
gujaf-319	169	1	five	CARDINAL
gujaf-319	169	2	between 2011 and 2020	DATE
gujaf-319	170	1	the nigerian exchange group	ORG
gujaf-319	171	1	csr	ORG
gujaf-319	172	1	roe	PRODUCT
gujaf-319	172	2	nigeria	GPE
gujaf-319	173	1	2023	CARDINAL
gujaf-319	173	2	csr	ORG
gujaf-319	173	3	nigeria	GPE
gujaf-319	174	1	csr	ORG
gujaf-319	174	2	csr	ORG
gujaf-319	174	3	npm	ORG
gujaf-319	174	4	3.0	CARDINAL
gujaf-319	174	5	two	CARDINAL
gujaf-319	176	1	nigeria	GPE
gujaf-319	177	1	creswell	ORG
gujaf-319	177	2	creswell	PERSON
gujaf-319	177	3	2012	DATE
gujaf-319	178	1	greater than 50,000	CARDINAL
gujaf-319	179	1	1-p)	QUANTITY
gujaf-319	182	1	1.96	CARDINAL
gujaf-319	182	2	95 percent	PERCENT
gujaf-319	183	1	0.5	CARDINAL
gujaf-319	185	1	3.8416 x	MONEY
gujaf-319	185	2	0.0016	CARDINAL
gujaf-319	186	1	600 newss	QUANTITY
gujaf-319	187	1	first	ORDINAL
gujaf-319	189	1	600	CARDINAL
gujaf-319	189	2	1	CARDINAL
gujaf-319	190	1	600-1	CARDINAL
gujaf-319	190	2	13988	DATE
gujaf-319	191	1	575.631	CARDINAL
gujaf-319	192	1	≈ 576	CARDINAL
gujaf-319	192	2	gusau journal of accounting	ORG
gujaf-319	192	3	5	CARDINAL
gujaf-319	192	4	2, october	DATE
gujaf-319	192	5	2024 336	CARDINAL
gujaf-319	192	6	morgan	ORG
gujaf-319	193	1	95%	PERCENT
gujaf-319	193	2	3.5%	PERCENT
gujaf-319	194	1	12,402	CARDINAL
gujaf-319	195	1	n= x2*n*p*(1-p	PERSON
gujaf-319	195	2	me2*	ORG
gujaf-319	196	1	x2*p*(1-p	ORG
gujaf-319	196	2	n=	NORP
gujaf-319	196	3	x2=	QUANTITY
gujaf-319	197	1	1 degree	QUANTITY
gujaf-319	198	1	12,402	CARDINAL
gujaf-319	198	2	0.5	CARDINAL
gujaf-319	198	3	1 0.5	CARDINAL
gujaf-319	199	1	12,402 1	CARDINAL
gujaf-319	200	1	0.5	CARDINAL
gujaf-319	200	2	1 0.5	CARDINAL
gujaf-319	201	1	373	CARDINAL
gujaf-319	201	2	10,000 to 25,000	CARDINAL
gujaf-319	201	3	373	CARDINAL
gujaf-319	202	1	three hundred and seventy-three	CARDINAL
gujaf-319	203	1	two hundred and twenty-six	CARDINAL
gujaf-319	204	1	4.0	CARDINAL
gujaf-319	209	1	1	CARDINAL
gujaf-319	209	2	.871	CARDINAL
gujaf-319	210	1	environmental responsibility .772 gusau journal of accounting	ORG
gujaf-319	210	2	5	CARDINAL
gujaf-319	210	3	2, october	DATE
gujaf-319	210	4	2024 337	CARDINAL
gujaf-319	211	1	702	CARDINAL
gujaf-319	211	2	2024	CARDINAL
gujaf-319	211	3	nunnally & bernstein	ORG
gujaf-319	211	4	1994	DATE
gujaf-319	211	5	devon et al.	PERSON
gujaf-319	211	6	2007	DATE
gujaf-319	215	1	0.9	CARDINAL
gujaf-319	215	2	nunnally & bernstein	ORG
gujaf-319	215	3	1994	DATE
gujaf-319	216	1	0.7	CARDINAL
gujaf-319	218	1	edr	PERSON
gujaf-319	218	2	3.1	CARDINAL
gujaf-319	219	1	β2edr+	NORP
gujaf-319	219	2	csd	ORG
gujaf-319	219	3	edr	ORG
gujaf-319	222	1	2	CARDINAL
gujaf-319	223	1	kaiser-meyer-olkin (kmo	ORG
gujaf-319	223	2	bartlett	PERSON
gujaf-319	224	1	kmo bartlett	PERSON
gujaf-319	224	2	chi-square	PERSON
gujaf-319	225	1	105	CARDINAL
gujaf-319	225	2	2024	CARDINAL
gujaf-319	225	3	0	CARDINAL
gujaf-319	225	4	1	CARDINAL
gujaf-319	227	1	2	CARDINAL
gujaf-319	228	1	0.01	CARDINAL
gujaf-319	229	1	0.761	CARDINAL
gujaf-319	231	1	gusau journal of accounting	ORG
gujaf-319	231	2	5	CARDINAL
gujaf-319	231	3	2, october	DATE
gujaf-319	231	4	2024	CARDINAL
gujaf-319	231	5	338	CARDINAL
gujaf-319	231	6	3	CARDINAL
gujaf-319	231	7	ecnr phr 1	PERSON
gujaf-319	231	8	edr	ORG
gujaf-319	231	9	0.28 1	CARDINAL
gujaf-319	231	10	0.132	CARDINAL
gujaf-319	232	1	0.0226 1 ecnr	QUANTITY
gujaf-319	232	2	1	CARDINAL
gujaf-319	232	3	2024	DATE
gujaf-319	237	1	3	CARDINAL
gujaf-319	238	1	edr	ORG
gujaf-319	241	1	0.5	CARDINAL
gujaf-319	244	1	4	CARDINAL
gujaf-319	244	2	max	PERSON
gujaf-319	244	3	4.159 4.000 2.000	MONEY
gujaf-319	244	4	226.000	CARDINAL
gujaf-319	244	5	3.739 4.000 2.000	MONEY
gujaf-319	244	6	0.323 226.000	CARDINAL
gujaf-319	244	7	3.673	CARDINAL
gujaf-319	244	8	0.830	MONEY
gujaf-319	244	9	226.000	CARDINAL
gujaf-319	244	10	3.690 3.000 3.000	MONEY
gujaf-319	244	11	226.000	MONEY
gujaf-319	244	12	3.690 3.000 3.000	MONEY
gujaf-319	244	13	0.603 226.000	CARDINAL
gujaf-319	244	14	4.208 4.000 2.000	MONEY
gujaf-319	244	15	226.000	CARDINAL
gujaf-319	244	16	2024	DATE
gujaf-319	244	17	4	CARDINAL
gujaf-319	245	1	2.50	CARDINAL
gujaf-319	245	2	1.5	CARDINAL
gujaf-319	246	1	2.50	CARDINAL
gujaf-319	246	2	2.50	CARDINAL
gujaf-319	247	1	1.5	CARDINAL
gujaf-319	247	2	1.5	CARDINAL
gujaf-319	249	1	2.5	CARDINAL
gujaf-319	249	2	1.5	CARDINAL
gujaf-319	252	1	gusau journal of accounting	ORG
gujaf-319	252	2	5	CARDINAL
gujaf-319	252	3	2, october	DATE
gujaf-319	252	4	2024	CARDINAL
gujaf-319	252	5	339	CARDINAL
gujaf-319	252	6	first	ORDINAL
gujaf-319	252	7	csr	ORG
gujaf-319	253	1	2	CARDINAL
gujaf-319	253	2	csr	ORG
gujaf-319	253	3	smartpls	NORP
gujaf-319	253	4	2024	CARDINAL
gujaf-319	253	5	4.1	CARDINAL
gujaf-319	253	6	csr	ORG
gujaf-319	255	1	one	CARDINAL
gujaf-319	255	2	1	CARDINAL
gujaf-319	255	3	only one	CARDINAL
gujaf-319	255	4	one	CARDINAL
gujaf-319	255	5	1	CARDINAL
gujaf-319	256	1	0.50	CARDINAL
gujaf-319	260	1	gusau journal of accounting	ORG
gujaf-319	260	2	5	CARDINAL
gujaf-319	260	3	2, october	DATE
gujaf-319	260	4	2024	CARDINAL
gujaf-319	260	5	340	CARDINAL
gujaf-319	260	6	5	CARDINAL
gujaf-319	260	7	2.200	CARDINAL
gujaf-319	260	8	3.758	CARDINAL
gujaf-319	260	9	5.932	CARDINAL
gujaf-319	260	10	5.704	CARDINAL
gujaf-319	260	11	3.329	CARDINAL
gujaf-319	260	12	2024	CARDINAL
gujaf-319	260	13	5	CARDINAL
gujaf-319	261	1	10	CARDINAL
gujaf-319	264	1	one	CARDINAL
gujaf-319	264	2	6	CARDINAL
gujaf-319	264	3	0.333 0.333	CARDINAL
gujaf-319	264	4	0.007	CARDINAL
gujaf-319	264	5	0.139 2.365	MONEY
gujaf-319	264	6	0.018	MONEY
gujaf-319	264	7	0.173	CARDINAL
gujaf-319	264	8	0.344	CARDINAL
gujaf-319	264	9	0.035	MONEY
gujaf-319	264	10	0.087	CARDINAL
gujaf-319	264	11	2024	CARDINAL
gujaf-319	264	12	6	CARDINAL
gujaf-319	264	13	csr	ORG
gujaf-319	264	14	csr	ORG
gujaf-319	264	15	0.05	CARDINAL
gujaf-319	264	16	1.96	CARDINAL
gujaf-319	265	1	csr	ORG
gujaf-319	265	2	0.05	CARDINAL
gujaf-319	265	3	1.96	CARDINAL
gujaf-319	266	1	7	CARDINAL
gujaf-319	266	2	5	CARDINAL
gujaf-319	266	3	2, october	DATE
gujaf-319	266	4	2024 341	CARDINAL
gujaf-319	266	5	0.116 0.096	CARDINAL
gujaf-319	266	6	2024	DATE
gujaf-319	267	1	7	CARDINAL
gujaf-319	268	1	below 20%	PERCENT
gujaf-319	271	1	8	CARDINAL
gujaf-319	271	2	y environmenta l responsibility	ORG
gujaf-319	271	3	responsib ility philanthropic	ORG
gujaf-319	271	4	0.057	CARDINAL
gujaf-319	271	5	0.032	CARDINAL
gujaf-319	271	6	0.006	CARDINAL
gujaf-319	271	7	0.024	CARDINAL
gujaf-319	271	8	0.003	CARDINAL
gujaf-319	271	9	2024	DATE
gujaf-319	272	1	8	CARDINAL
gujaf-319	272	2	8	CARDINAL
gujaf-319	273	1	csr	ORG
gujaf-319	273	2	0.35	CARDINAL
gujaf-319	275	1	csr	ORG
gujaf-319	276	1	edr	ORG
gujaf-319	276	2	sujana	PERSON
gujaf-319	276	3	2013	DATE
gujaf-319	276	4	belinda	PERSON
gujaf-319	276	5	2014	DATE
gujaf-319	277	1	csr	ORG
gujaf-319	277	2	csr	ORG
gujaf-319	279	1	5.0	CARDINAL
gujaf-319	279	2	csr	ORG
gujaf-319	279	3	gusau journal of accounting	ORG
gujaf-319	279	4	5	CARDINAL
gujaf-319	279	5	2, october	DATE
gujaf-319	279	6	2024 342	DATE
gujaf-319	279	7	kolawole	PERSON
gujaf-319	279	8	2023	CARDINAL
gujaf-319	279	9	jerry	PERSON
gujaf-319	279	10	2023	CARDINAL
gujaf-319	280	1	csr	ORG
gujaf-319	282	1	2011	DATE
gujaf-319	284	1	lagos	GPE
gujaf-319	284	2	nigeria	GPE
gujaf-319	284	3	ceemol nigeria limited	ORG
gujaf-319	285	1	coelho	PERSON
gujaf-319	285	2	r. jayantilal	PERSON
gujaf-319	285	3	s. & ferreira	ORG
gujaf-319	285	4	j. j.	PERSON
gujaf-319	285	5	2023	CARDINAL
gujaf-319	287	1	30,1535–1560	DATE
gujaf-319	287	2	hayat	PERSON
gujaf-319	287	3	m. a.	PERSON
gujaf-319	287	4	naim	PERSON
gujaf-319	287	5	s.	PERSON
gujaf-319	287	6	2022	CARDINAL
gujaf-319	289	1	16(3	CARDINAL
gujaf-319	289	2	56–78	CARDINAL
gujaf-319	290	1	itoya	PERSON
gujaf-319	290	2	b. a.	PERSON
gujaf-319	290	3	a. i.	PERSON
gujaf-319	290	4	c. n., &	PERSON
gujaf-319	290	5	r. o.	PERSON
gujaf-319	290	6	2022	CARDINAL
gujaf-319	291	1	nigerian	NORP
gujaf-319	292	1	205–219	CARDINAL
gujaf-319	293	1	kolawole	PERSON
gujaf-319	293	2	t. a.	GPE
gujaf-319	293	3	busari, o. s.	PERSON
gujaf-319	293	4	i.	PERSON
gujaf-319	293	5	2021	CARDINAL
gujaf-319	294	1	csr	ORG
gujaf-319	294	2	nigerian	NORP
gujaf-319	295	1	african journal of business and economic research	ORG
gujaf-319	295	2	9(4	CARDINAL
gujaf-319	295	3	54–69	CARDINAL
gujaf-319	295	4	nguyen	PERSON
gujaf-319	295	5	t. t.	PERSON
gujaf-319	295	6	t., & nguyen	ORG
gujaf-319	295	7	h. q.	PERSON
gujaf-319	295	8	2022	CARDINAL
gujaf-319	296	1	vietnamese	NORP
gujaf-319	297	1	asia-pacific journal of business and economics	ORG
gujaf-319	297	2	100–115	CARDINAL
gujaf-319	298	1	obiekwe, o. & nwaeke	ORG
gujaf-319	298	2	2019	DATE
gujaf-319	299	1	nigeria	GPE
gujaf-319	300	1	7(2	CARDINAL
gujaf-319	300	2	99–108	CARDINAL
gujaf-319	301	1	omoro	ORG
gujaf-319	301	2	e. o.	PERSON
gujaf-319	301	3	kinyua	NORP
gujaf-319	301	4	j. m., & okiro	PERSON
gujaf-319	301	5	k. m.	PERSON
gujaf-319	301	6	2014	DATE
gujaf-319	304	1	rui, h.	ORG
gujaf-319	304	2	muralidhar	GPE
gujaf-319	304	3	k.	GPE
gujaf-319	304	4	janney	GPE
gujaf-319	304	5	j., & paul	ORG
gujaf-319	304	6	2001	DATE
gujaf-319	305	1	csr	ORG
gujaf-319	306	1	quarterly	DATE
gujaf-319	306	2	11(2	CARDINAL
gujaf-319	306	3	233–252	CARDINAL
gujaf-319	306	4	setiawan	GPE
gujaf-319	306	5	d.	NORP
gujaf-319	306	6	r. w.	PERSON
gujaf-319	306	7	k.	PERSON
gujaf-319	306	8	rizky	PERSON
gujaf-319	306	9	w., & widawati	ORG
gujaf-319	306	10	s.	PERSON
gujaf-319	306	11	2022	CARDINAL
gujaf-319	307	1	csr	ORG
gujaf-319	307	2	indonesia	GPE
gujaf-319	308	1	15(1	CARDINAL
gujaf-319	308	2	solanke	PERSON
gujaf-319	308	3	k.	PERSON
gujaf-319	308	4	s.	PERSON
gujaf-319	308	5	m., & kolawole	ORG
gujaf-319	308	6	a.	PERSON
gujaf-319	308	7	2023	CARDINAL
gujaf-319	309	1	csr	ORG
gujaf-319	309	2	nigeria	GPE
gujaf-319	310	1	10(3	CARDINAL
gujaf-319	310	2	204–218	CARDINAL
gujaf-319	310	3	waddock	PERSON
gujaf-319	310	4	s., & graves	ORG
gujaf-319	310	5	s. (1997	ORG
gujaf-319	312	1	18(4	CARDINAL
gujaf-319	312	2	303–319	CARDINAL
gujaf-319	313	1	h., jerry, n., & ayuba	PERSON
gujaf-319	313	2	a.	PERSON
gujaf-319	313	3	2023	CARDINAL
gujaf-319	314	1	csr	ORG
gujaf-319	314	2	nigeria	GPE
gujaf-319	315	1	journal of management and financial studies	ORG
gujaf-319	315	2	5(2	CARDINAL
gujaf-319	315	3	112–124	CARDINAL
gujaf-319	316	1	gusau journal of accounting	ORG
gujaf-319	316	2	5	CARDINAL
gujaf-319	316	3	2, october	DATE
gujaf-319	316	4	2024 343 zhang	DATE
gujaf-319	316	5	j. & liu	ORG
gujaf-319	316	6	z.	PERSON
gujaf-319	316	7	2023	CARDINAL
gujaf-319	318	1	15, 16864	DATE