id	sid	eid	entity	type
gujaf-32	1	1	gusau journal of accounting	ORG
gujaf-32	1	2	1	CARDINAL
gujaf-32	1	3	2	CARDINAL
gujaf-32	1	4	october	DATE
gujaf-32	1	5	2020	DATE
gujaf-32	1	6	2756-665x	CARDINAL
gujaf-32	1	7	social sciences	ORG
gujaf-32	1	8	federal university gusau	ORG
gujaf-32	1	9	zamfara state	GPE
gujaf-32	1	10	nigeria gusau journal of accounting	ORG
gujaf-32	2	1	2, october,	DATE
gujaf-32	2	2	2020 1	DATE
gujaf-32	2	3	nigerian	NORP
gujaf-32	2	4	sani damamisau mohammed1	ORG
gujaf-32	2	5	ibrahim muhammad2	PERSON
gujaf-32	3	1	adam yusuf abdu gimba5 bashir ali	PERSON
gujaf-32	3	2	musa muhammad	PERSON
gujaf-32	3	3	7	CARDINAL
gujaf-32	3	4	jigawa state	GPE
gujaf-32	3	5	nigeria	GPE
gujaf-32	7	1	nigerian	NORP
gujaf-32	7	2	2009 to 2018	DATE
gujaf-32	8	1	annual	DATE
gujaf-32	8	2	annual	DATE
gujaf-32	8	3	9	CARDINAL
gujaf-32	8	4	10	CARDINAL
gujaf-32	12	1	two	CARDINAL
gujaf-32	12	2	two	CARDINAL
gujaf-32	14	1	mailto:sdmshira86@yahoo.com gusau journal of accounting	ORG
gujaf-32	15	1	2, october	DATE
gujaf-32	15	2	2020	DATE
gujaf-32	15	3	2 1	DATE
gujaf-32	15	4	hassan & kouhy	ORG
gujaf-32	15	5	2015	DATE
gujaf-32	16	1	one	CARDINAL
gujaf-32	16	2	mohammed	PERSON
gujaf-32	16	3	2016	DATE
gujaf-32	17	1	mohammed	ORG
gujaf-32	17	2	2016	DATE
gujaf-32	17	3	kotler	ORG
gujaf-32	17	4	lee 2005	PERSON
gujaf-32	18	1	mohammed	GPE
gujaf-32	18	2	hassan & bala	ORG
gujaf-32	18	3	2020	DATE
gujaf-32	18	4	michel & buler	ORG
gujaf-32	18	5	2016	DATE
gujaf-32	18	6	mohammed	PERSON
gujaf-32	18	7	2016	DATE
gujaf-32	18	8	hassan & kouhy	ORG
gujaf-32	18	9	2015	DATE
gujaf-32	19	1	neumark& cox	ORG
gujaf-32	19	2	2020	DATE
gujaf-32	19	3	2006	DATE
gujaf-32	21	1	hamidu	GPE
gujaf-32	21	2	2018	DATE
gujaf-32	21	3	mohammed	GPE
gujaf-32	21	4	hassan &bala	ORG
gujaf-32	21	5	2020	DATE
gujaf-32	21	6	michel &buler	ORG
gujaf-32	21	7	2016	DATE
gujaf-32	23	1	nigerian	NORP
gujaf-32	23	2	2009	DATE
gujaf-32	24	1	two	CARDINAL
gujaf-32	24	2	the gusau journal of accounting	ORG
gujaf-32	25	1	2, october,	DATE
gujaf-32	25	2	2020 3	DATE
gujaf-32	25	3	nigerian	NORP
gujaf-32	26	1	three	CARDINAL
gujaf-32	27	1	section three	LAW
gujaf-32	27	2	four	CARDINAL
gujaf-32	27	3	section five	LAW
gujaf-32	28	1	2.1	CARDINAL
gujaf-32	29	1	mohammed	PERSON
gujaf-32	29	2	gimba	PERSON
gujaf-32	29	3	sulaiman	PERSON
gujaf-32	29	4	adam	PERSON
gujaf-32	29	5	muhammad	PERSON
gujaf-32	29	6	2020	DATE
gujaf-32	29	7	nigerian	NORP
gujaf-32	29	8	2009	DATE
gujaf-32	29	9	2018	DATE
gujaf-32	30	1	annual	DATE
gujaf-32	30	2	ten	CARDINAL
gujaf-32	32	1	annual	DATE
gujaf-32	35	1	mohammed	PERSON
gujaf-32	35	2	adamu	GPE
gujaf-32	35	3	mohammed	PERSON
gujaf-32	35	4	garba	PERSON
gujaf-32	35	5	sulaiman	PERSON
gujaf-32	35	6	2020	DATE
gujaf-32	35	7	nigerian	NORP
gujaf-32	35	8	2009 to 2018	DATE
gujaf-32	36	1	annual	DATE
gujaf-32	38	1	2, october,	DATE
gujaf-32	38	2	2020 4	DATE
gujaf-32	40	1	2020	DATE
gujaf-32	40	2	indonesia	GPE
gujaf-32	40	3	the year 2017	DATE
gujaf-32	44	1	mohammed	PERSON
gujaf-32	44	2	hassan	PERSON
gujaf-32	44	3	bala	PERSON
gujaf-32	44	4	2020	DATE
gujaf-32	44	5	nigerian	NORP
gujaf-32	44	6	2004 2013	DATE
gujaf-32	47	1	nigerian	NORP
gujaf-32	50	1	joshi	PERSON
gujaf-32	50	2	hyderabad	GPE
gujaf-32	50	3	2019	DATE
gujaf-32	50	4	indian	NORP
gujaf-32	50	5	2011	DATE
gujaf-32	50	6	2017	CARDINAL
gujaf-32	51	1	20	CARDINAL
gujaf-32	51	2	csr	ORG
gujaf-32	51	3	annual	DATE
gujaf-32	51	4	199	CARDINAL
gujaf-32	51	5	250	CARDINAL
gujaf-32	52	1	gusau journal of accounting	ORG
gujaf-32	53	1	2, october,	DATE
gujaf-32	53	2	2020	DATE
gujaf-32	53	3	5	CARDINAL
gujaf-32	55	1	kansal	PERSON
gujaf-32	55	2	joshi	PERSON
gujaf-32	55	3	batra	PERSON
gujaf-32	55	4	2014	DATE
gujaf-32	55	5	indian	NORP
gujaf-32	56	1	annual	DATE
gujaf-32	59	1	mohammed et al	PERSON
gujaf-32	59	2	2020a	DATE
gujaf-32	59	3	mohammed et al	PERSON
gujaf-32	59	4	2020b	DATE
gujaf-32	59	5	two	CARDINAL
gujaf-32	60	1	two	CARDINAL
gujaf-32	60	2	two	CARDINAL
gujaf-32	61	1	two	CARDINAL
gujaf-32	62	1	2020	DATE
gujaf-32	62	2	2019	DATE
gujaf-32	62	3	joshi	PERSON
gujaf-32	62	4	batra	PERSON
gujaf-32	62	5	2014	DATE
gujaf-32	63	1	two	CARDINAL
gujaf-32	63	2	two	CARDINAL
gujaf-32	64	1	mohammed	PERSON
gujaf-32	64	2	hassan	PERSON
gujaf-32	64	3	bala	PERSON
gujaf-32	64	4	2020	DATE
gujaf-32	64	5	nigerian	NORP
gujaf-32	65	1	2.1.1	CARDINAL
gujaf-32	65	2	kouhy& hassan,	ORG
gujaf-32	65	3	2017	DATE
gujaf-32	66	1	mohammed	GPE
gujaf-32	66	2	hassan &bala	ORG
gujaf-32	66	3	gusau journal of accounting	ORG
gujaf-32	67	1	2, october,	DATE
gujaf-32	67	2	6 2020	TIME
gujaf-32	67	3	juhmani,	LAW
gujaf-32	67	4	2014	DATE
gujaf-32	67	5	tagesson	ORG
gujaf-32	67	6	broberg& collin	ORG
gujaf-32	67	7	2009	DATE
gujaf-32	68	1	mohammed	PERSON
gujaf-32	68	2	hassan	PERSON
gujaf-32	68	3	bala	PERSON
gujaf-32	68	4	2020	DATE
gujaf-32	68	5	hassan &kouhy	ORG
gujaf-32	68	6	2015	DATE
gujaf-32	69	1	ho	PERSON
gujaf-32	69	2	nigerian	NORP
gujaf-32	70	1	ho	PERSON
gujaf-32	70	2	nigerian	NORP
gujaf-32	71	1	2.1.2	CARDINAL
gujaf-32	71	2	achim&borlea	ORG
gujaf-32	71	3	2018	DATE
gujaf-32	72	1	tagesson	ORG
gujaf-32	72	2	broberg& collin	ORG
gujaf-32	72	3	2009	DATE
gujaf-32	73	1	bala	PERSON
gujaf-32	73	2	raja &dandago	ORG
gujaf-32	73	3	2019	DATE
gujaf-32	73	4	nandi & ghosh	ORG
gujaf-32	73	5	2012	DATE
gujaf-32	73	6	andriana & anisykurlillah	ORG
gujaf-32	73	7	2019	DATE
gujaf-32	74	1	abdullahi	GPE
gujaf-32	74	2	ali & abdulrazaq	ORG
gujaf-32	74	3	2018	DATE
gujaf-32	74	4	mohammed	PERSON
gujaf-32	74	5	hassan &bala	PERSON
gujaf-32	74	6	2020	DATE
gujaf-32	74	7	two	CARDINAL
gujaf-32	76	1	ho	PERSON
gujaf-32	76	2	nigerian	NORP
gujaf-32	77	1	ho	PERSON
gujaf-32	77	2	nigerian	NORP
gujaf-32	78	1	2.1.3	CARDINAL
gujaf-32	78	2	2009	DATE
gujaf-32	79	1	mohammed, hassan &bala	ORG
gujaf-32	79	2	2020	DATE
gujaf-32	80	1	mohammed	PERSON
gujaf-32	80	2	hassan &bala	PERSON
gujaf-32	80	3	2020	DATE
gujaf-32	80	4	gusau journal of accounting	ORG
gujaf-32	81	1	2, october,	DATE
gujaf-32	81	2	7	CARDINAL
gujaf-32	82	1	ho	PERSON
gujaf-32	82	2	nigerian	NORP
gujaf-32	83	1	ho	PERSON
gujaf-32	83	2	nigerian	NORP
gujaf-32	83	3	2.1.4	CARDINAL
gujaf-32	83	4	lanis& richardson	ORG
gujaf-32	83	5	2013	DATE
gujaf-32	84	1	2013	DATE
gujaf-32	84	2	lanis& richardson	ORG
gujaf-32	84	3	2013	DATE
gujaf-32	85	1	umobong&agburuga	ORG
gujaf-32	85	2	2018	DATE
gujaf-32	86	1	mohammed	PERSON
gujaf-32	86	2	hassan	PERSON
gujaf-32	86	3	bala	PERSON
gujaf-32	86	4	2020	DATE
gujaf-32	87	1	ho	PERSON
gujaf-32	87	2	nigerian	NORP
gujaf-32	88	1	ho	PERSON
gujaf-32	88	2	nigerian	NORP
gujaf-32	88	3	2.2	CARDINAL
gujaf-32	88	4	freeman	PERSON
gujaf-32	88	5	1984	DATE
gujaf-32	89	1	first	ORDINAL
gujaf-32	89	2	two	CARDINAL
gujaf-32	89	3	berman	PERSON
gujaf-32	89	4	jones	PERSON
gujaf-32	89	5	1999	DATE
gujaf-32	90	1	1999	DATE
gujaf-32	91	1	gray, owen & adams	ORG
gujaf-32	91	2	gusau journal of accounting	ORG
gujaf-32	92	1	2, october,	DATE
gujaf-32	92	2	2020 8 1996	DATE
gujaf-32	93	1	3	CARDINAL
gujaf-32	93	2	nine	CARDINAL
gujaf-32	93	3	9	CARDINAL
gujaf-32	93	4	the nigerian stock exchange	ORG
gujaf-32	93	5	december 2020	DATE
gujaf-32	94	1	9	CARDINAL
gujaf-32	94	2	only five	CARDINAL
gujaf-32	94	3	5	CARDINAL
gujaf-32	94	4	annual	DATE
gujaf-32	94	5	2009	DATE
gujaf-32	94	6	2018	DATE
gujaf-32	95	1	five	CARDINAL
gujaf-32	95	2	5	CARDINAL
gujaf-32	96	1	ten	CARDINAL
gujaf-32	96	2	five	CARDINAL
gujaf-32	96	3	5	CARDINAL
gujaf-32	98	1	annual	DATE
gujaf-32	98	2	expost	PERSON
gujaf-32	98	3	mohammed, dandago& musa	PERSON
gujaf-32	98	4	2020	DATE
gujaf-32	99	1	ten (10) years 2009	DATE
gujaf-32	99	2	2018	DATE
gujaf-32	99	3	five	CARDINAL
gujaf-32	99	4	two	CARDINAL
gujaf-32	100	1	podestà	PERSON
gujaf-32	100	2	2002	DATE
gujaf-32	101	1	first	ORDINAL
gujaf-32	101	2	second	ORDINAL
gujaf-32	101	3	third	ORDINAL
gujaf-32	101	4	fourth	ORDINAL
gujaf-32	102	1	fourth	ORDINAL
gujaf-32	102	2	stimson 1985	DATE
gujaf-32	102	3	podestà 2002	PERSON
gujaf-32	103	1	fifth	ORDINAL
gujaf-32	103	2	hicks 1994	ORG
gujaf-32	103	3	podestà 2002	PERSON
gujaf-32	104	1	barako	ORG
gujaf-32	104	2	hancock &izan	ORG
gujaf-32	104	3	2006b	DATE
gujaf-32	104	4	beck & katz	ORG
gujaf-32	104	5	1995	DATE
gujaf-32	104	6	beck & katz	ORG
gujaf-32	104	7	2006	DATE
gujaf-32	104	8	2013	DATE
gujaf-32	104	9	mohammed	PERSON
gujaf-32	104	10	2018	DATE
gujaf-32	106	1	3.1	CARDINAL
gujaf-32	107	1	gusau journal of accounting	ORG
gujaf-32	108	1	2, october,	DATE
gujaf-32	108	2	2020 9	DATE
gujaf-32	108	3	1	CARDINAL
gujaf-32	109	1	the year	DATE
gujaf-32	111	1	+ 𝜷4𝑳𝑶𝑮_𝑻𝑨𝑿𝒊𝒕+	PERSON
gujaf-32	111	2	𝑳𝑶𝑮_𝑪𝑺𝑬𝑫𝒊𝒕=	CARDINAL
gujaf-32	112	1	……	PRODUCT
gujaf-32	112	2	2	CARDINAL
gujaf-32	112	3	ɛ	ORG
gujaf-32	112	4	5	CARDINAL
gujaf-32	112	5	two	CARDINAL
gujaf-32	112	6	10 years	DATE
gujaf-32	112	7	4	CARDINAL
gujaf-32	113	1	2	CARDINAL
gujaf-32	113	2	3	CARDINAL
gujaf-32	114	1	2, october,	DATE
gujaf-32	114	2	2020 10	DATE
gujaf-32	114	3	2	CARDINAL
gujaf-32	114	4	1	CARDINAL
gujaf-32	114	5	2.26	CARDINAL
gujaf-32	114	6	2.25	CARDINAL
gujaf-32	114	7	1.66	CARDINAL
gujaf-32	114	8	1.83	CARDINAL
gujaf-32	114	9	2020	DATE
gujaf-32	114	10	1.83	CARDINAL
gujaf-32	114	11	dikko& samson	ORG
gujaf-32	114	12	2015	DATE
gujaf-32	114	13	3	CARDINAL
gujaf-32	115	1	3	CARDINAL
gujaf-32	115	2	nigerian	NORP
gujaf-32	115	3	50	CARDINAL
gujaf-32	115	4	year	DATE
gujaf-32	115	5	5	CARDINAL
gujaf-32	115	6	10	CARDINAL
gujaf-32	115	7	15	CARDINAL
gujaf-32	115	8	0.3310	MONEY
gujaf-32	115	9	wald	PERSON
gujaf-32	116	1	44.20	CARDINAL
gujaf-32	116	2	5	CARDINAL
gujaf-32	116	3	0.0000	CARDINAL
gujaf-32	116	4	coef	PERSON
gujaf-32	117	1	95%	PERCENT
gujaf-32	119	1	.00042	ORG
gujaf-32	120	1	4.89	MONEY
gujaf-32	120	2	0.064	CARDINAL
gujaf-32	121	1	-0.75 0.455	CARDINAL
gujaf-32	121	2	1.9586	CARDINAL
gujaf-32	121	3	0.018	CARDINAL
gujaf-32	121	4	19.0119	CARDINAL
gujaf-32	121	5	6.5320 2.91 0.004	QUANTITY
gujaf-32	121	6	6.209431	CARDINAL
gujaf-32	121	7	2020	DATE
gujaf-32	121	8	3	CARDINAL
gujaf-32	121	9	5%	PERCENT
gujaf-32	121	10	0.000	CARDINAL
gujaf-32	124	1	2, october,	DATE
gujaf-32	124	2	2020 11	DATE
gujaf-32	124	3	mohammed	PERSON
gujaf-32	124	4	hassan	PERSON
gujaf-32	124	5	bala	PERSON
gujaf-32	124	6	2020	DATE
gujaf-32	124	7	2019	DATE
gujaf-32	125	1	2020	DATE
gujaf-32	125	2	2015	DATE
gujaf-32	127	1	0.018	CARDINAL
gujaf-32	129	1	mohammed	PERSON
gujaf-32	129	2	hassan	PERSON
gujaf-32	129	3	bala	PERSON
gujaf-32	129	4	2020	DATE
gujaf-32	132	1	mohammed	PERSON
gujaf-32	132	2	hassan	PERSON
gujaf-32	132	3	bala	PERSON
gujaf-32	132	4	2020	DATE
gujaf-32	133	1	abdullahi, ali & abdulrazaq	ORG
gujaf-32	133	2	2018	DATE
gujaf-32	133	3	joshi	PERSON
gujaf-32	133	4	batra	PERSON
gujaf-32	133	5	2014	DATE
gujaf-32	135	1	dibia	ORG
gujaf-32	135	2	joshi	PERSON
gujaf-32	135	3	batra	PERSON
gujaf-32	135	4	2014	DATE
gujaf-32	136	1	mohammed, hassan &bala	ORG
gujaf-32	136	2	2020	DATE
gujaf-32	138	1	gusau journal of accounting	ORG
gujaf-32	139	1	2, october,	DATE
gujaf-32	139	2	2020 12	DATE
gujaf-32	139	3	4	CARDINAL
gujaf-32	139	4	nigerian	NORP
gujaf-32	139	5	1.92	CARDINAL
gujaf-32	139	6	0.5205 roe	PRODUCT
gujaf-32	139	7	1.60	CARDINAL
gujaf-32	139	8	1.49	CARDINAL
gujaf-32	139	9	1.05	CARDINAL
gujaf-32	139	10	1.52	CARDINAL
gujaf-32	139	11	2020	DATE
gujaf-32	139	12	4	CARDINAL
gujaf-32	139	13	1.52	CARDINAL
gujaf-32	139	14	dikko& samson	ORG
gujaf-32	139	15	2015	DATE
gujaf-32	139	16	4.4	CARDINAL
gujaf-32	139	17	5	CARDINAL
gujaf-32	139	18	nigerian	NORP
gujaf-32	139	19	50	CARDINAL
gujaf-32	139	20	year	DATE
gujaf-32	139	21	5	CARDINAL
gujaf-32	139	22	10	CARDINAL
gujaf-32	139	23	15	CARDINAL
gujaf-32	139	24	0.1424	MONEY
gujaf-32	139	25	wald	PERSON
gujaf-32	139	26	11.45	CARDINAL
gujaf-32	139	27	5	CARDINAL
gujaf-32	139	28	0.0220	CARDINAL
gujaf-32	139	29	coef	PERSON
gujaf-32	142	1	95%	PERCENT
gujaf-32	145	1	0.834	CARDINAL
gujaf-32	145	2	.0070 roe -.6940 .4667	PERSON
gujaf-32	145	3	0.137	CARDINAL
gujaf-32	145	4	0.2207	CARDINAL
gujaf-32	145	5	4.8019 2.299	MONEY
gujaf-32	145	6	9.3081	CARDINAL
gujaf-32	146	1	1.50 0.135	CARDINAL
gujaf-32	147	1	0.375	CARDINAL
gujaf-32	147	2	4.6855	CARDINAL
gujaf-32	147	3	2020	DATE
gujaf-32	148	1	2, october,	DATE
gujaf-32	148	2	2020 13	DATE
gujaf-32	148	3	5	CARDINAL
gujaf-32	148	4	nigerian	NORP
gujaf-32	148	5	4.801889	CARDINAL
gujaf-32	148	6	0.037	CARDINAL
gujaf-32	150	1	mohammed, hassan &bala	ORG
gujaf-32	150	2	2020	DATE
gujaf-32	151	1	dibia	ORG
gujaf-32	151	2	joshi	PERSON
gujaf-32	151	3	batra	PERSON
gujaf-32	151	4	2014	DATE
gujaf-32	153	1	5	CARDINAL
gujaf-32	153	2	nigerian	NORP
gujaf-32	155	1	nigerian	NORP
gujaf-32	157	1	nigerian	NORP
gujaf-32	159	1	two	CARDINAL
gujaf-32	161	1	two	CARDINAL
gujaf-32	161	2	two	CARDINAL
gujaf-32	162	1	abdullahi	GPE
gujaf-32	162	2	m. s.	PERSON
gujaf-32	162	3	ali, a. a. &	PERSON
gujaf-32	162	4	z.	PERSON
gujaf-32	162	5	2018	DATE
gujaf-32	163	1	nigerian	NORP
gujaf-32	164	1	asian	NORP
gujaf-32	164	2	1(1	CARDINAL
gujaf-32	164	3	164	CARDINAL
gujaf-32	165	1	achim	ORG
gujaf-32	165	2	m.v. &borlea	ORG
gujaf-32	165	3	s. n.	PERSON
gujaf-32	165	4	2016	DATE
gujaf-32	167	1	gusau journal of accounting	ORG
gujaf-32	168	1	2, october,	DATE
gujaf-32	168	2	2020 14	DATE
gujaf-32	169	1	m.o.	GPE
gujaf-32	169	2	h.g.	GPE
gujaf-32	169	3	samson, a. (	ORG
gujaf-32	169	4	2015	CARDINAL
gujaf-32	171	1	journal of statistics	ORG
gujaf-32	171	2	5	CARDINAL
gujaf-32	171	3	754	CARDINAL
gujaf-32	172	1	andriana	ORG
gujaf-32	172	2	a. e., & anisykurlillah	PERSON
gujaf-32	172	3	i.	PERSON
gujaf-32	172	4	2019	DATE
gujaf-32	174	1	8(2	CARDINAL
gujaf-32	174	2	143–150	CARDINAL
gujaf-32	175	1	r.s.	PERSON
gujaf-32	176	1	2016	CARDINAL
gujaf-32	177	1	three	CARDINAL
gujaf-32	178	1	school university of michigan	ORG
gujaf-32	179	1	20of%20	CARDINAL
gujaf-32	179	2	bala	PERSON
gujaf-32	179	3	a.j, raja,	PERSON
gujaf-32	179	4	a. s.	PERSON
gujaf-32	179	5	k. i.	PERSON
gujaf-32	179	6	2019	DATE
gujaf-32	180	1	nigeria	GPE
gujaf-32	181	1	seisense journal of management	ORG
gujaf-32	181	2	2(3	CARDINAL
gujaf-32	182	1	khalid	GPE
gujaf-32	182	2	t.	GPE
gujaf-32	182	3	r., & hassan, a.	ORG
gujaf-32	182	4	2017	CARDINAL
gujaf-32	183	1	jordan	GPE
gujaf-32	184	1	2017(2017	CARDINAL
gujaf-32	184	2	1–29	DATE
gujaf-32	184	3	beck, n. & katz	ORG
gujaf-32	184	4	j. n. (	PERSON
gujaf-32	184	5	2006	DATE
gujaf-32	185	1	monte carlo	PERSON
gujaf-32	187	1	201514	DATE
gujaf-32	188	1	beck	PERSON
gujaf-32	188	2	2006	DATE
gujaf-32	190	1	beck	PERSON
gujaf-32	190	2	n.	PERSON
gujaf-32	190	3	katz	PERSON
gujaf-32	190	4	j. n. (	PERSON
gujaf-32	190	5	1995	DATE
gujaf-32	192	1	american	NORP
gujaf-32	192	2	634 647	CARDINAL
gujaf-32	193	1	berman	PERSON
gujaf-32	193	2	s.l.	GPE
gujaf-32	193	3	a.c.	GPE
gujaf-32	193	4	kotha, s., & jones	PERSON
gujaf-32	193	5	t.m.	GPE
gujaf-32	193	6	1999	DATE
gujaf-32	196	1	the academy of management journal	ORG
gujaf-32	196	2	42(5	CARDINAL
gujaf-32	196	3	488	CARDINAL
gujaf-32	196	4	2013	DATE
gujaf-32	198	1	mohammed	PERSON
gujaf-32	198	2	s.d.	GPE
gujaf-32	198	3	k.i.	GPE
gujaf-32	198	4	musa, h. (2020	ORG
gujaf-32	200	1	2, october,	DATE
gujaf-32	200	2	15	CARDINAL
gujaf-32	200	3	adamawa	ORG
gujaf-32	200	4	nigeria	GPE
gujaf-32	200	5	federal university wukari journal of accounting	ORG
gujaf-32	200	6	1(2	CARDINAL
gujaf-32	200	7	74	CARDINAL
gujaf-32	201	1	k.	PERSON
gujaf-32	201	2	2009	DATE
gujaf-32	204	1	dibia	ORG
gujaf-32	204	2	n.o. &onwuchekwa	ORG
gujaf-32	204	3	j.c.	PERSON
gujaf-32	204	4	2015	CARDINAL
gujaf-32	205	1	nigeria	GPE
gujaf-32	205	2	4(3	CARDINAL
gujaf-32	205	3	145 152	CARDINAL
gujaf-32	206	1	freeman	PERSON
gujaf-32	206	2	r. e.	PERSON
gujaf-32	206	3	1984	DATE
gujaf-32	208	1	1st	ORDINAL
gujaf-32	209	1	boston	GPE
gujaf-32	210	1	gray, r. h.	ORG
gujaf-32	210	2	owen	PERSON
gujaf-32	210	3	d. l. & adams	ORG
gujaf-32	212	1	1st	ORDINAL
gujaf-32	213	1	london	GPE
gujaf-32	213	2	prenticehall	PERSON
gujaf-32	214	1	hamidu	GPE
gujaf-32	214	2	a.a.	GPE
gujaf-32	214	3	haron	PERSON
gujaf-32	214	4	m.h. &amran	ORG
gujaf-32	214	5	a. (2018) profit motive	ORG
gujaf-32	214	6	csr	ORG
gujaf-32	214	7	religiosity.indonesian	NORP
gujaf-32	214	8	2(1	CARDINAL
gujaf-32	214	9	1–14	CARDINAL
gujaf-32	214	10	handoyo	PERSON
gujaf-32	214	11	s.	PERSON
gujaf-32	214	12	2020	DATE
gujaf-32	215	1	indonesia	GPE
gujaf-32	216	1	3(1	CARDINAL
gujaf-32	216	2	147-160	CARDINAL
gujaf-32	217	1	hassan, a., & kouhy	ORG
gujaf-32	217	2	r.	PERSON
gujaf-32	217	3	2015	DATE
gujaf-32	218	1	nigerian	NORP
gujaf-32	219	1	9(2	CARDINAL
gujaf-32	219	2	204 226	CARDINAL
gujaf-32	220	1	joshi, g.s & hyderabad	ORG
gujaf-32	220	2	r.l.	GPE
gujaf-32	220	3	2019	DATE
gujaf-32	221	1	india	GPE
gujaf-32	222	1	journal of management	ORG
gujaf-32	222	2	6(1	CARDINAL
gujaf-32	222	3	1-10	CARDINAL
gujaf-32	223	1	juhmani	PERSON
gujaf-32	223	2	2014	DATE
gujaf-32	224	1	bahrain	GPE
gujaf-32	225	1	universal journal of accounting	ORG
gujaf-32	225	2	2(4	CARDINAL
gujaf-32	225	3	77	CARDINAL
gujaf-32	225	4	87	DATE
gujaf-32	226	1	lanis	PERSON
gujaf-32	226	2	r.	NORP
gujaf-32	226	3	richardson	GPE
gujaf-32	226	4	2013	DATE
gujaf-32	229	1	26(1	CARDINAL
gujaf-32	229	2	75100	DATE
gujaf-32	230	1	s.	PERSON
gujaf-32	230	2	1999	DATE
gujaf-32	232	1	317328	DATE
gujaf-32	233	1	kotler	ORG
gujaf-32	233	2	p. & lee	ORG
gujaf-32	233	3	2005	DATE
gujaf-32	236	1	hoboken	PERSON
gujaf-32	236	2	john wiley &	ORG
gujaf-32	237	1	c.e.	GPE
gujaf-32	237	2	f., & cox	ORG
gujaf-32	237	3	m.s.	GPE
gujaf-32	237	4	2020	DATE
gujaf-32	242	1	2, october,	DATE
gujaf-32	242	2	2020	DATE
gujaf-32	242	3	16 michel	QUANTITY
gujaf-32	242	4	n. &buler	ORG
gujaf-32	242	5	s. a.	PERSON
gujaf-32	242	6	2016	CARDINAL
gujaf-32	245	1	european scientific journal	ORG
gujaf-32	245	2	499	CARDINAL
gujaf-32	246	1	mohammed	PERSON
gujaf-32	246	2	s. d.	PERSON
gujaf-32	246	3	2016	DATE
gujaf-32	247	1	nigerian	NORP
gujaf-32	247	2	uk	GPE
gujaf-32	248	1	phd thesis	ORG
gujaf-32	248	2	abertay university dundee	ORG
gujaf-32	248	3	uk	GPE
gujaf-32	248	4	mohammed	PERSON
gujaf-32	248	5	s.d.	GPE
gujaf-32	248	6	gimba	PERSON
gujaf-32	248	7	y, a.	PERSON
gujaf-32	248	8	sulaiman	PERSON
gujaf-32	248	9	b.a.	GPE
gujaf-32	248	10	adam	GPE
gujaf-32	248	11	a.d.	GPE
gujaf-32	248	12	muhammad	PERSON
gujaf-32	248	13	m.s.	PERSON
gujaf-32	248	14	2020	DATE
gujaf-32	249	1	nigerian	NORP
gujaf-32	250	1	8(03	CARDINAL
gujaf-32	250	2	21	CARDINAL
gujaf-32	251	1	mohammed	PERSON
gujaf-32	251	2	s.d.	GPE
gujaf-32	251	3	adamu	ORG
gujaf-32	251	4	mohammed	PERSON
gujaf-32	251	5	a.i.	PERSON
gujaf-32	251	6	garba	PERSON
gujaf-32	251	7	s.	PERSON
gujaf-32	251	8	sulaiman	PERSON
gujaf-32	251	9	b.a.	GPE
gujaf-32	251	10	2020	DATE
gujaf-32	252	1	nigerian	NORP
gujaf-32	253	1	american international journal of business management	ORG
gujaf-32	253	2	131151	DATE
gujaf-32	254	1	mohammed	PERSON
gujaf-32	254	2	s. d.	PERSON
gujaf-32	254	3	2018	DATE
gujaf-32	255	1	nigerian	NORP
gujaf-32	256	1	6(2	CARDINAL
gujaf-32	256	2	56	CARDINAL
gujaf-32	257	1	mohammed	PERSON
gujaf-32	257	2	s.d.	GPE
gujaf-32	257	3	hassan, a. &bala	ORG
gujaf-32	257	4	a.j.	PERSON
gujaf-32	257	5	2020	DATE
gujaf-32	258	1	nigerian	NORP
gujaf-32	259	1	2(2	CARDINAL
gujaf-32	259	2	129153	DATE
gujaf-32	260	1	nnenna	ORDINAL
gujaf-32	260	2	o.v. & carol	ORG
gujaf-32	260	3	2018	DATE
gujaf-32	261	1	nigeria	GPE
gujaf-32	262	1	european journal of business and management	ORG
gujaf-32	262	2	8(24	DATE
gujaf-32	262	3	158	CARDINAL
gujaf-32	263	1	pirie	PERSON
gujaf-32	263	2	2019	DATE
gujaf-32	265	1	adam smith institute	ORG
gujaf-32	266	1	26/11/2020	DATE
gujaf-32	266	2	2002	DATE
gujaf-32	268	1	302	CARDINAL
gujaf-32	268	2	144	CARDINAL
gujaf-32	269	1	pricewaterhousecoopers	ORG
gujaf-32	270	1	2013	DATE
gujaf-32	272	1	13/12/2020	DATE
gujaf-32	272	2	tagesson	GPE
gujaf-32	272	3	t.	GPE
gujaf-32	272	4	broberg	GPE
gujaf-32	272	5	p., & collin	ORG
gujaf-32	272	6	s.o.	GPE
gujaf-32	272	7	2009	DATE
gujaf-32	275	1	2, october,	DATE
gujaf-32	275	2	2020 17	DATE
gujaf-32	275	3	352–364	CARDINAL
gujaf-32	276	1	umobong, a.a. &agburuga	ORG
gujaf-32	276	2	u.t.	GPE
gujaf-32	276	3	2018	DATE
gujaf-32	277	1	nigeria	GPE
gujaf-32	278	1	research journal of finance	ORG
gujaf-32	278	2	9(10	CARDINAL
gujaf-32	278	3	8	CARDINAL
gujaf-32	279	1	whalen	PERSON
gujaf-32	279	2	j. (2020	PERSON
gujaf-32	280	1	$427 billion	MONEY
gujaf-32	281	1	2019	DATE
gujaf-32	282	1	an estimated $125 billion	MONEY
gujaf-32	282	2	each year	DATE
