id	sid	eid	entity	type
gujaf-328	1	1	gusau journal of accounting	ORG
gujaf-328	1	2	5	CARDINAL
gujaf-328	1	3	2, october	DATE
gujaf-328	1	4	2024	DATE
gujaf-328	2	1	5	CARDINAL
gujaf-328	2	2	2	CARDINAL
gujaf-328	2	3	october	DATE
gujaf-328	2	4	2024	CARDINAL
gujaf-328	2	5	2756-665x	CARDINAL
gujaf-328	2	6	social sciences	ORG
gujaf-328	2	7	federal university gusau	ORG
gujaf-328	2	8	zamfara state	GPE
gujaf-328	2	9	gusau journal of accounting	ORG
gujaf-328	2	10	5	CARDINAL
gujaf-328	2	11	2, october	DATE
gujaf-328	2	12	2024	CARDINAL
gujaf-328	2	13	5	CARDINAL
gujaf-328	2	14	2	CARDINAL
gujaf-328	2	15	october	DATE
gujaf-328	2	16	2024	CARDINAL
gujaf-328	2	17	2756-665x	CARDINAL
gujaf-328	2	18	social sciences	ORG
gujaf-328	2	19	federal university gusau	ORG
gujaf-328	2	20	zamfara state	GPE
gujaf-328	3	1	ahmadu bello university press limited	ORG
gujaf-328	3	2	zaria kaduna	PERSON
gujaf-328	3	3	nigeria	GPE
gujaf-328	4	1	08065949711	CARDINAL
gujaf-328	4	2	069-879121	CARDINAL
gujaf-328	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-328	5	2	5	CARDINAL
gujaf-328	5	3	2, october	DATE
gujaf-328	5	4	2024	CARDINAL
gujaf-328	5	5	shehu usman hassan department	PERSON
gujaf-328	6	1	muhammad mustapha	PERSON
gujaf-328	6	2	ahmadu bello university	ORG
gujaf-328	6	3	zaria	PERSON
gujaf-328	6	4	kaduna state	GPE
gujaf-328	7	1	umar farouk	PERSON
gujaf-328	7	2	federal university gusau	ORG
gujaf-328	7	3	zamfara state	GPE
gujaf-328	8	1	modu kumshe department of accounting	ORG
gujaf-328	8	2	university of maiduguri	ORG
gujaf-328	8	3	borno	GPE
gujaf-328	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-328	9	2	paul university	ORG
gujaf-328	10	1	prof kabir tahir hamid	PERSON
gujaf-328	10	2	bayero university	ORG
gujaf-328	10	3	kano	ORG
gujaf-328	11	1	prof	PERSON
gujaf-328	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-328	12	2	university of jos	ORG
gujaf-328	13	1	clifford ofurum department of accounting	ORG
gujaf-328	13	2	university of portharcourt	ORG
gujaf-328	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-328	15	2	ahmadu bello university	ORG
gujaf-328	15	3	zaria	PERSON
gujaf-328	16	1	prof	PERSON
gujaf-328	17	1	yusuf	PERSON
gujaf-328	18	1	b. rahman	PERSON
gujaf-328	18	2	lagos state university	ORG
gujaf-328	20	1	suleiman a. s. aruwa	PERSON
gujaf-328	20	2	nasarawa state university	ORG
gujaf-328	20	3	keffi	GPE
gujaf-328	22	1	muhammad junaidu	PERSON
gujaf-328	22	2	kurawa department of accounting	ORG
gujaf-328	22	3	university kano	ORG
gujaf-328	24	1	muhammad habibu sabari department	PERSON
gujaf-328	24	2	ahmadu bello university	ORG
gujaf-328	24	3	zaria.	PERSON
gujaf-328	25	1	gusau journal of accounting	ORG
gujaf-328	25	2	5	CARDINAL
gujaf-328	25	3	2, october	DATE
gujaf-328	25	4	2024	CARDINAL
gujaf-328	26	1	okpanachi joshua department of accounting	ORG
gujaf-328	26	2	nigerian defence academy	ORG
gujaf-328	26	3	kaduna	GPE
gujaf-328	27	1	hassan ibrahim department	PERSON
gujaf-328	27	2	ibb university	ORG
gujaf-328	27	3	niger state	GPE
gujaf-328	28	1	prof	PERSON
gujaf-328	29	1	mary okwo department of accounting	ORG
gujaf-328	29	2	enugu state university of science and technology	ORG
gujaf-328	31	1	aminu isah department of accounting	ORG
gujaf-328	31	2	bayero university	ORG
gujaf-328	31	3	kano	ORG
gujaf-328	32	1	prof	PERSON
gujaf-328	33	1	ahmadu bello department of accounting	ORG
gujaf-328	33	2	ahmadu bello university	ORG
gujaf-328	33	3	zaria	PERSON
gujaf-328	34	1	prof	PERSON
gujaf-328	35	1	musa yelwa abubakar department	PERSON
gujaf-328	35	2	usmanu danfodiyo university	ORG
gujaf-328	35	3	sokoto state	ORG
gujaf-328	36	1	prof	ORG
gujaf-328	37	1	salisu abubakar department of accounting	ORG
gujaf-328	37	2	ahmadu bello university	ORG
gujaf-328	37	3	zaria	PERSON
gujaf-328	37	4	kaduna state	GPE
gujaf-328	38	1	prof	PERSON
gujaf-328	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-328	39	2	bayero university	ORG
gujaf-328	40	1	prof	PERSON
gujaf-328	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-328	41	2	dutse	GPE
gujaf-328	41	3	jigawa state	GPE
gujaf-328	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-328	43	2	nigerian defence academy	ORG
gujaf-328	43	3	kaduna state	GPE
gujaf-328	44	1	prof	PERSON
gujaf-328	45	1	saidu adamu department of accounting	ORG
gujaf-328	47	1	american university of nigeria	ORG
gujaf-328	47	2	yola	ORG
gujaf-328	48	1	prof	PERSON
gujaf-328	49	1	fatima	PERSON
gujaf-328	49	2	university of maiduguri	ORG
gujaf-328	49	3	borno	GPE
gujaf-328	50	1	dr.	PERSON
gujaf-328	50	2	nasiru a. ka’oje	PERSON
gujaf-328	50	3	usmanu danfodiyo university	ORG
gujaf-328	50	4	sokoto	PERSON
gujaf-328	51	1	aminu abdullahi department of accounting	ORG
gujaf-328	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-328	52	1	gusau journal of accounting	ORG
gujaf-328	52	2	5	CARDINAL
gujaf-328	52	3	2, october	DATE
gujaf-328	52	4	2024	CARDINAL
gujaf-328	52	5	nasiru yunusa department	PERSON
gujaf-328	52	6	ahmadu bello university	ORG
gujaf-328	52	7	zaria	PERSON
gujaf-328	53	1	aisha	PERSON
gujaf-328	53	2	muhammad department	PERSON
gujaf-328	53	3	ahmadu bello university	ORG
gujaf-328	53	4	zaria	PERSON
gujaf-328	54	1	lawal muhammad	PERSON
gujaf-328	54	2	ahmadu bello university	ORG
gujaf-328	54	3	zaria	PERSON
gujaf-328	55	1	bashir umar farouk	PERSON
gujaf-328	55	2	federal university gusau	ORG
gujaf-328	55	3	zamfara state	GPE
gujaf-328	56	1	dr emmanuel omokhuale department	PERSON
gujaf-328	56	2	federal university gusau	ORG
gujaf-328	57	1	state advisory board	ORG
gujaf-328	58	1	kabiru isah	PERSON
gujaf-328	58	2	bayero university kano	ORG
gujaf-328	59	1	bashir	PERSON
gujaf-328	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-328	59	3	sokoto state	ORG
gujaf-328	61	1	muhammad tanko	PERSON
gujaf-328	61	2	kaduna state university	ORG
gujaf-328	61	3	kaduna	GPE
gujaf-328	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-328	62	2	sokoto state	ORG
gujaf-328	64	1	aliyu sulaiman kantudu	PERSON
gujaf-328	64	2	university kano	ORG
gujaf-328	65	1	yazid kabir ibrahim	PERSON
gujaf-328	65	2	federal university gusau	ORG
gujaf-328	65	3	zamfara state	GPE
gujaf-328	66	1	gusau journal of accounting	ORG
gujaf-328	66	2	5	CARDINAL
gujaf-328	66	3	2, october	DATE
gujaf-328	66	4	2024	CARDINAL
gujaf-328	66	5	gusau journal of accounting	ORG
gujaf-328	67	1	two	CARDINAL
gujaf-328	67	2	april and october annually	DATE
gujaf-328	68	1	the department of accounting	ORG
gujaf-328	68	2	social sciences	ORG
gujaf-328	68	3	federal university gusau	ORG
gujaf-328	68	4	zamfara state	GPE
gujaf-328	68	5	nigeria	GPE
gujaf-328	68	6	islamic finance	ORG
gujaf-328	68	7	islamic	NORP
gujaf-328	69	1	english	LANGUAGE
gujaf-328	70	1	more than 15	CARDINAL
gujaf-328	70	2	a4	ORG
gujaf-328	70	3	1.5	CARDINAL
gujaf-328	70	4	12	CARDINAL
gujaf-328	71	1	25 percent	PERCENT
gujaf-328	72	1	5000	CARDINAL
gujaf-328	72	2	more than 250	CARDINAL
gujaf-328	72	3	four	CARDINAL
gujaf-328	73	1	apa 7th	PRODUCT
gujaf-328	74	1	5	CARDINAL
gujaf-328	74	2	2, october	DATE
gujaf-328	74	3	2024	CARDINAL
gujaf-328	78	1	fcmb	PERSON
gujaf-328	78	2	7278465011	DATE
gujaf-328	78	3	gusau journal of accounting	ORG
gujaf-328	78	4	a.u	PERSON
gujaf-328	78	5	federal university gusau	ORG
gujaf-328	78	6	zamfara state	GPE
gujaf-328	80	1	+2348069393824	DATE
gujaf-328	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-328	80	3	5	CARDINAL
gujaf-328	80	4	2, october	DATE
gujaf-328	80	5	2024	CARDINAL
gujaf-328	80	6	nigeria	GPE
gujaf-328	80	7	two	CARDINAL
gujaf-328	80	8	joseph olorunfemi akande	PERSON
gujaf-328	80	9	phd	PERSON
gujaf-328	80	10	1-18	CARDINAL
gujaf-328	80	11	nigeria	GPE
gujaf-328	80	12	fatima shehu giwa	PERSON
gujaf-328	81	1	benjamin kumai gugong	PERSON
gujaf-328	81	2	gloria pam dachomo	PERSON
gujaf-328	81	3	19-33	CARDINAL
gujaf-328	81	4	issa	PERSON
gujaf-328	81	5	abdulkadri	PERSON
gujaf-328	81	6	34	CARDINAL
gujaf-328	81	7	dmbs	ORG
gujaf-328	81	8	nigeria florence	GPE
gujaf-328	81	9	benjamin kumai gugong	PERSON
gujaf-328	81	10	augustine ayuba	ORG
gujaf-328	81	11	idris mohammed	PERSON
gujaf-328	81	12	covid-19	PERSON
gujaf-328	81	13	nigeria	GPE
gujaf-328	81	14	abdulrahman ngadi	PERSON
gujaf-328	81	15	abubakar	PERSON
gujaf-328	81	16	aliyu	PERSON
gujaf-328	81	17	abdu	PERSON
gujaf-328	81	18	abubakar	PERSON
gujaf-328	81	19	87	CARDINAL
gujaf-328	81	20	nigeria	GPE
gujaf-328	82	1	saka tunde abdulsalam	PERSON
gujaf-328	82	2	ph.d	NORP
gujaf-328	82	3	88-108	CARDINAL
gujaf-328	82	4	nigeria	GPE
gujaf-328	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-328	82	6	nigeria	GPE
gujaf-328	83	1	muhammad	PERSON
gujaf-328	83	2	aisha chado	PERSON
gujaf-328	83	3	142	CARDINAL
gujaf-328	83	4	nigeria	GPE
gujaf-328	83	5	joseph olorunfemi	PERSON
gujaf-328	83	6	143	CARDINAL
gujaf-328	83	7	nigeria	GPE
gujaf-328	83	8	ahmad abdullahi	PERSON
gujaf-328	83	9	dr ibrahim mohammed	PERSON
gujaf-328	83	10	dr isma’il	PERSON
gujaf-328	83	11	idris	PERSON
gujaf-328	83	12	156-171	QUANTITY
gujaf-328	83	13	202	CARDINAL
gujaf-328	83	14	nigeria	GPE
gujaf-328	84	1	muhammad	PERSON
gujaf-328	84	2	aisha chado	PERSON
gujaf-328	84	3	203	CARDINAL
gujaf-328	84	4	nigeria	GPE
gujaf-328	84	5	kayode david kolawole	PERSON
gujaf-328	84	6	222	CARDINAL
gujaf-328	84	7	5	CARDINAL
gujaf-328	84	8	2, october	DATE
gujaf-328	84	9	2024	DATE
gujaf-328	84	10	nigeria	GPE
gujaf-328	85	1	haruna muhammed musa	PERSON
gujaf-328	85	2	235	CARDINAL
gujaf-328	85	3	nigeria	GPE
gujaf-328	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-328	85	5	249-261	CARDINAL
gujaf-328	85	6	benue state	GPE
gujaf-328	85	7	nigeria	GPE
gujaf-328	85	8	caleb john	PERSON
gujaf-328	86	1	aliyu nuraddeen shehu	PERSON
gujaf-328	86	2	bello a. ahmad	PERSON
gujaf-328	86	3	ahmed aliyu	PERSON
gujaf-328	86	4	abdullahi phd	PERSON
gujaf-328	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-328	86	6	nigeria	GPE
gujaf-328	87	1	ibrahim kabir adedeji	PERSON
gujaf-328	87	2	dr ibrahim muhammed	PERSON
gujaf-328	88	1	muhammed habibu sabari prof	PERSON
gujaf-328	89	1	abiodun popoola	PERSON
gujaf-328	89	2	283	CARDINAL
gujaf-328	89	3	nigerian	NORP
gujaf-328	89	4	rofiat, prof	ORG
gujaf-328	90	1	sani abdullahi	PERSON
gujaf-328	90	2	dr.	PERSON
gujaf-328	90	3	ibrahim mohammed	PERSON
gujaf-328	91	1	ahmad dogarawa	PERSON
gujaf-328	91	2	.298-314	CARDINAL
gujaf-328	91	3	the nigerian exchange	ORG
gujaf-328	91	4	salisu isyaku dahiru	ORG
gujaf-328	91	5	adeyemi	GPE
gujaf-328	91	6	phd	PERSON
gujaf-328	91	7	suleiman salami	PERSON
gujaf-328	91	8	phd	PERSON
gujaf-328	91	9	315	CARDINAL
gujaf-328	91	10	lagos	GPE
gujaf-328	91	11	nigeria	GPE
gujaf-328	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-328	92	1	332-343	CARDINAL
gujaf-328	92	2	nigeria	GPE
gujaf-328	92	3	emmanuel imuede	PERSON
gujaf-328	92	4	344-356	CARDINAL
gujaf-328	92	5	nigeria	GPE
gujaf-328	92	6	daniel gbadebo	PERSON
gujaf-328	92	7	357	CARDINAL
gujaf-328	92	8	369	CARDINAL
gujaf-328	92	9	383	CARDINAL
gujaf-328	92	10	south africa	GPE
gujaf-328	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-328	93	2	384	CARDINAL
gujaf-328	93	3	nigeria	GPE
gujaf-328	93	4	ahmad abdullahi	PERSON
gujaf-328	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-328	93	6	idris	PERSON
gujaf-328	93	7	…………………………………………………………………………	PRODUCT
gujaf-328	93	8	397-413	CARDINAL
gujaf-328	93	9	5	CARDINAL
gujaf-328	93	10	2, october	DATE
gujaf-328	93	11	2024 34	DATE
gujaf-328	93	12	issa universiti	PERSON
gujaf-328	93	13	putra malaysia	GPE
gujaf-328	93	14	malaysia e	GPE
gujaf-328	93	15	abdulkadri	PERSON
gujaf-328	93	16	kwara state university	ORG
gujaf-328	94	1	https://orcid.org/0000-0002-3103-5367 abdulbaki teniola	PERSON
gujaf-328	94	2	the american university	ORG
gujaf-328	94	3	cairo	GPE
gujaf-328	94	4	cairo	GPE
gujaf-328	94	5	egypt	GPE
gujaf-328	95	1	two	CARDINAL
gujaf-328	96	1	nigerian	NORP
gujaf-328	96	2	the years 2012–2021	DATE
gujaf-328	97	1	annual	DATE
gujaf-328	97	2	12	CARDINAL
gujaf-328	97	3	nigeria	GPE
gujaf-328	98	1	gls	ORG
gujaf-328	99	1	120	CARDINAL
gujaf-328	99	2	gls	ORG
gujaf-328	101	1	1.0	CARDINAL
gujaf-328	104	1	un	ORG
gujaf-328	104	2	uae	GPE
gujaf-328	104	3	2023	CARDINAL
gujaf-328	104	4	100	CARDINAL
gujaf-328	105	1	nigeria	GPE
gujaf-328	106	1	nigeria	GPE
gujaf-328	106	2	214.04%	PERCENT
gujaf-328	106	3	1990	DATE
gujaf-328	106	4	2020	DATE
gujaf-328	106	5	2020	DATE
gujaf-328	107	1	2022	CARDINAL
gujaf-328	107	2	nigeria	GPE
gujaf-328	107	3	seventh	ORDINAL
gujaf-328	107	4	mailto:issasaheed22@gmail.com	PRODUCT
gujaf-328	107	5	mailto:abdulbakiubandawaki@aucegypt.edu	PRODUCT
gujaf-328	107	6	https://doi.org/10.57233/gujaf.v5i2.01 gusau journal of accounting	ORG
gujaf-328	107	7	5	CARDINAL
gujaf-328	107	8	2, october	DATE
gujaf-328	107	9	2024 35	DATE
gujaf-328	108	1	2022	CARDINAL
gujaf-328	108	2	ninth	ORDINAL
gujaf-328	108	3	ten	CARDINAL
gujaf-328	116	1	2010	DATE
gujaf-328	116	2	hossain et al.	PERSON
gujaf-328	116	3	2017	DATE
gujaf-328	119	1	ac	ORG
gujaf-328	119	2	bravo & reguera‐ alvarado	ORG
gujaf-328	119	3	2018	DATE
gujaf-328	119	4	ararat & sayedy	ORG
gujaf-328	119	5	2019	DATE
gujaf-328	119	6	wang & sun	ORG
gujaf-328	119	7	2021	CARDINAL
gujaf-328	120	1	one	CARDINAL
gujaf-328	120	2	first	ORDINAL
gujaf-328	121	1	liao et al.	PERSON
gujaf-328	121	2	2015	DATE
gujaf-328	122	1	muhammad &	ORG
gujaf-328	122	2	2021	CARDINAL
gujaf-328	123	1	305	CARDINAL
gujaf-328	125	1	nigeria	GPE
gujaf-328	126	1	2014	DATE
gujaf-328	126	2	galbreath & tisch	ORG
gujaf-328	126	3	2020	DATE
gujaf-328	126	4	liao et al.	PERSON
gujaf-328	126	5	2015	DATE
gujaf-328	128	1	https://link.springer.com/article/10.1007/s10997-021-09604-7#ref-cr87 gusau journal of accounting	ORG
gujaf-328	128	2	5	CARDINAL
gujaf-328	128	3	2, october	DATE
gujaf-328	128	4	2024 36	DATE
gujaf-328	128	5	2018	DATE
gujaf-328	128	6	dang & nguyen	ORG
gujaf-328	128	7	2016	DATE
gujaf-328	128	8	bravo & reguera-alvarado	ORG
gujaf-328	128	9	2018	DATE
gujaf-328	128	10	ararat & sayedy	ORG
gujaf-328	128	11	2019	DATE
gujaf-328	128	12	smith et al.	PERSON
gujaf-328	128	13	2006	DATE
gujaf-328	128	14	2016	DATE
gujaf-328	131	1	pfeffer	PERSON
gujaf-328	131	2	1978	DATE
gujaf-328	133	1	carter et al	PERSON
gujaf-328	134	1	2010	DATE
gujaf-328	135	1	2014	DATE
gujaf-328	136	1	kim	PERSON
gujaf-328	136	2	2022	CARDINAL
gujaf-328	137	1	9,406	CARDINAL
gujaf-328	137	2	firm-year	DATE
gujaf-328	137	3	2014	DATE
gujaf-328	137	4	2020	DATE
gujaf-328	137	5	south korea	GPE
gujaf-328	139	1	2020	DATE
gujaf-328	139	2	215	CARDINAL
gujaf-328	139	3	the london stock exchange	ORG
gujaf-328	141	1	ben-amar et al	PERSON
gujaf-328	141	2	2015	DATE
gujaf-328	142	1	541	CARDINAL
gujaf-328	142	2	canadian	NORP
gujaf-328	142	3	cdp	ORG
gujaf-328	142	4	annual	DATE
gujaf-328	142	5	2008 to 2014	DATE
gujaf-328	143	1	rahman	PERSON
gujaf-328	143	2	2019	DATE
gujaf-328	143	3	india	GPE
gujaf-328	145	1	2017	CARDINAL
gujaf-328	145	2	australia	GPE
gujaf-328	146	1	hussain et al	PERSON
gujaf-328	147	1	2017	CARDINAL
gujaf-328	147	2	331	CARDINAL
gujaf-328	147	3	33	CARDINAL
gujaf-328	147	4	2011 to 2013	DATE
gujaf-328	148	1	cdp	ORG
gujaf-328	150	1	liao et al	PERSON
gujaf-328	151	1	2014	DATE
gujaf-328	151	2	329	CARDINAL
gujaf-328	151	3	the united kingdom	GPE
gujaf-328	151	4	the year 2011	DATE
gujaf-328	154	1	astuti	GPE
gujaf-328	154	2	2021	CARDINAL
gujaf-328	155	1	72	CARDINAL
gujaf-328	155	2	indonesia	GPE
gujaf-328	155	3	2017-2019	DATE
gujaf-328	156	1	2019	DATE
gujaf-328	156	2	borsa	GPE
gujaf-328	156	3	istanbul	GPE
gujaf-328	156	4	2011-2015	DATE
gujaf-328	157	1	ararat	ORG
gujaf-328	157	2	sayedy	ORG
gujaf-328	157	3	2019	DATE
gujaf-328	157	4	cdp	ORG
gujaf-328	157	5	turkish	NORP
gujaf-328	157	6	2010	DATE
gujaf-328	157	7	2019	DATE
gujaf-328	158	1	gusau journal of accounting	ORG
gujaf-328	158	2	5	CARDINAL
gujaf-328	158	3	2, october	DATE
gujaf-328	158	4	2024 37	DATE
gujaf-328	162	1	hambrick and	ORG
gujaf-328	162	2	mason	GPE
gujaf-328	162	3	1984	DATE
gujaf-328	163	1	carpenter et al	PERSON
gujaf-328	163	2	2004	DATE
gujaf-328	164	1	2016	DATE
gujaf-328	165	1	2019	DATE
gujaf-328	166	1	tran	PERSON
gujaf-328	166	2	2022	CARDINAL
gujaf-328	166	3	vietnam	GPE
gujaf-328	167	1	1,508	CARDINAL
gujaf-328	167	2	2014	DATE
gujaf-328	167	3	2016	DATE
gujaf-328	170	1	caby	PERSON
gujaf-328	170	2	2022	CARDINAL
gujaf-328	170	3	836	CARDINAL
gujaf-328	170	4	16	CARDINAL
gujaf-328	171	1	tisch	PERSON
gujaf-328	171	2	2020	DATE
gujaf-328	171	3	australian	NORP
gujaf-328	172	1	australia	GPE
gujaf-328	176	1	daily	DATE
gujaf-328	176	2	freeman et al.	PERSON
gujaf-328	176	3	2004	DATE
gujaf-328	177	1	rupley et al.	PERSON
gujaf-328	177	2	2012	DATE
gujaf-328	178	1	1993	DATE
gujaf-328	179	1	gul et al	PERSON
gujaf-328	180	1	2011	DATE
gujaf-328	181	1	reguera-alvarado	ORG
gujaf-328	181	2	2018	DATE
gujaf-328	181	3	esg	ORG
gujaf-328	181	4	375	CARDINAL
gujaf-328	181	5	the madrid stock exchange	ORG
gujaf-328	181	6	2012 to 2015	DATE
gujaf-328	182	1	gusau journal of accounting	ORG
gujaf-328	182	2	5	CARDINAL
gujaf-328	182	3	2, october	DATE
gujaf-328	182	4	2024 38	DATE
gujaf-328	184	1	ararat	ORG
gujaf-328	184	2	sayedy	ORG
gujaf-328	184	3	2019	DATE
gujaf-328	184	4	turkish	NORP
gujaf-328	184	5	2010	DATE
gujaf-328	184	6	2019	DATE
gujaf-328	185	1	cdp	ORG
gujaf-328	186	1	wang	PERSON
gujaf-328	186	2	sun	PERSON
gujaf-328	186	3	2021	CARDINAL
gujaf-328	187	1	chinese	NORP
gujaf-328	187	2	2012 to 2018	DATE
gujaf-328	189	1	appuhami	PERSON
gujaf-328	189	2	2017	CARDINAL
gujaf-328	189	3	csr	ORG
gujaf-328	192	1	2020	DATE
gujaf-328	192	2	ac	ORG
gujaf-328	192	3	malaysian	NORP
gujaf-328	193	1	1993	DATE
gujaf-328	196	1	3.0	CARDINAL
gujaf-328	197	1	14	CARDINAL
gujaf-328	197	2	dmbs	ORG
gujaf-328	197	3	nigeria	GPE
gujaf-328	197	4	december 31st	DATE
gujaf-328	197	5	2022	CARDINAL
gujaf-328	198	1	12	CARDINAL
gujaf-328	198	2	annual	DATE
gujaf-328	199	1	annual	DATE
gujaf-328	199	2	2012	DATE
gujaf-328	199	3	2021	CARDINAL
gujaf-328	200	1	muhammad & aryani	ORG
gujaf-328	200	2	2021	CARDINAL
gujaf-328	200	3	2018	DATE
gujaf-328	201	1	cdp	ORG
gujaf-328	201	2	matsumura et al.	PERSON
gujaf-328	201	3	2014	DATE
gujaf-328	201	4	305	CARDINAL
gujaf-328	202	1	305	CARDINAL
gujaf-328	202	2	nigeria	GPE
gujaf-328	202	3	nigeria	GPE
gujaf-328	202	4	cdp	ORG
gujaf-328	203	1	three	CARDINAL
gujaf-328	203	2	first	ORDINAL
gujaf-328	203	3	305	CARDINAL
gujaf-328	204	1	second	ORDINAL
gujaf-328	205	1	third	ORDINAL
gujaf-328	206	1	three	CARDINAL
gujaf-328	206	2	muhammad & aryani	ORG
gujaf-328	206	3	2021	CARDINAL
gujaf-328	207	1	gusau journal of accounting	ORG
gujaf-328	207	2	5	CARDINAL
gujaf-328	207	3	2, october	DATE
gujaf-328	207	4	2024 39	DATE
gujaf-328	207	5	𝐂𝐐 𝐌𝐗 𝐂𝐐	GPE
gujaf-328	208	1	10	CARDINAL
gujaf-328	209	1	1	CARDINAL
gujaf-328	209	2	305	CARDINAL
gujaf-328	210	1	muhammad &	ORG
gujaf-328	210	2	2021	CARDINAL
gujaf-328	210	3	hossain et al	PERSON
gujaf-328	210	4	2017	DATE
gujaf-328	210	5	1	CARDINAL
gujaf-328	210	6	0	CARDINAL
gujaf-328	210	7	tran	ORG
gujaf-328	210	8	2022	CARDINAL
gujaf-328	210	9	bravo & reguera‐ alvarado	ORG
gujaf-328	210	10	20180	DATE
gujaf-328	210	11	year-end	DATE
gujaf-328	210	12	tran	ORG
gujaf-328	210	13	2022	CARDINAL
gujaf-328	210	14	year's end	DATE
gujaf-328	210	15	hossain et al	PERSON
gujaf-328	210	16	2017	DATE
gujaf-328	210	17	bgenit + ß2	GPE
gujaf-328	210	18	fsizeit	GPE
gujaf-328	211	1	bgen = board gender	ORG
gujaf-328	212	1	gusau journal of accounting	ORG
gujaf-328	212	2	5	CARDINAL
gujaf-328	212	3	2, october	DATE
gujaf-328	212	4	2024 40 4.0	DATE
gujaf-328	213	1	2	CARDINAL
gujaf-328	214	1	max	PERSON
gujaf-328	214	2	120	CARDINAL
gujaf-328	215	1	0.8	CARDINAL
gujaf-328	215	2	120	CARDINAL
gujaf-328	215	3	120	CARDINAL
gujaf-328	215	4	120	CARDINAL
gujaf-328	215	5	billions	CARDINAL
gujaf-328	215	6	120	CARDINAL
gujaf-328	215	7	2,010	CARDINAL
gujaf-328	215	8	156	CARDINAL
gujaf-328	215	9	9,660	CARDINAL
gujaf-328	215	10	120	CARDINAL
gujaf-328	215	11	0.061	CARDINAL
gujaf-328	215	12	0	CARDINAL
gujaf-328	216	1	0.183	CARDINAL
gujaf-328	216	2	3	CARDINAL
gujaf-328	216	3	18.3%	PERCENT
gujaf-328	217	1	80%	PERCENT
gujaf-328	217	2	0%	PERCENT
gujaf-328	218	1	22.1%	PERCENT
gujaf-328	218	2	11.4%	PERCENT
gujaf-328	219	1	45.5%	PERCENT
gujaf-328	219	2	0	CARDINAL
gujaf-328	220	1	3	CARDINAL
gujaf-328	221	1	only 5%	PERCENT
gujaf-328	222	1	0.158%	PERCENT
gujaf-328	223	1	15.3%	PERCENT
gujaf-328	224	1	60%	PERCENT
gujaf-328	224	2	0	DATE
gujaf-328	225	1	1.6%	PERCENT
gujaf-328	226	1	dmbs	ORG
gujaf-328	227	1	0.018	CARDINAL
gujaf-328	227	2	1.8%	PERCENT
gujaf-328	228	1	2.3 trillion naira	MONEY
gujaf-328	229	1	n156 billion	CARDINAL
gujaf-328	229	2	n9.6 trillion	CARDINAL
gujaf-328	230	1	3	CARDINAL
gujaf-328	230	2	bgen ceogen acgen	PERSON
gujaf-328	230	3	fsize prof cdis	ORG
gujaf-328	230	4	1.000	CARDINAL
gujaf-328	230	5	1.000	CARDINAL
gujaf-328	230	6	0.193 1.000	CARDINAL
gujaf-328	230	7	0.153 0.252	CARDINAL
gujaf-328	230	8	1.000	CARDINAL
gujaf-328	230	9	gusau journal of accounting	ORG
gujaf-328	230	10	5	CARDINAL
gujaf-328	230	11	2, october	DATE
gujaf-328	230	12	2024 41	DATE
gujaf-328	230	13	0.142 1.000 prof 0.122 -0.021 0.081	MONEY
gujaf-328	230	14	0.450 1.000	CARDINAL
gujaf-328	230	15	dmbs	ORG
gujaf-328	230	16	nigeria	GPE
gujaf-328	231	1	3	CARDINAL
gujaf-328	232	1	gujarati	PERSON
gujaf-328	232	2	2004	DATE
gujaf-328	232	3	more than 0.80	CARDINAL
gujaf-328	233	1	0.80	CARDINAL
gujaf-328	236	1	3	CARDINAL
gujaf-328	236	2	10	CARDINAL
gujaf-328	237	1	2006	DATE
gujaf-328	239	1	3	CARDINAL
gujaf-328	239	2	0.1863	CARDINAL
gujaf-328	241	1	lagrange	GPE
gujaf-328	244	1	hausman	PERSON
gujaf-328	244	2	kuersteiner	PERSON
gujaf-328	244	3	2008	DATE
gujaf-328	245	1	gls	ORG
gujaf-328	245	2	2012	DATE
gujaf-328	246	1	gls	ORG
gujaf-328	247	1	4	CARDINAL
gujaf-328	247	2	gls	ORG
gujaf-328	247	3	etr coef	ORG
gujaf-328	249	1	0.004	CARDINAL
gujaf-328	249	2	0.070	CARDINAL
gujaf-328	249	3	0.427	CARDINAL
gujaf-328	249	4	0.142	CARDINAL
gujaf-328	249	5	0.956	CARDINAL
gujaf-328	249	6	0.516 -5.33 0.000	QUANTITY
gujaf-328	249	7	120	CARDINAL
gujaf-328	249	8	0.1863 wald-chi	PERSON
gujaf-328	249	9	39.99 0.0000 1.26	MONEY
gujaf-328	249	10	0.0000 0.0000 0.0154	MONEY
gujaf-328	249	11	compilation gusau journal of accounting	ORG
gujaf-328	249	12	5	CARDINAL
gujaf-328	249	13	2, october	DATE
gujaf-328	249	14	2024 42	DATE
gujaf-328	249	15	39.99	CARDINAL
gujaf-328	249	16	4	CARDINAL
gujaf-328	249	17	2	CARDINAL
gujaf-328	250	1	1%	PERCENT
gujaf-328	253	1	+ 0.004	CARDINAL
gujaf-328	253	2	bgenit -0.056 ceogenit +	ORG
gujaf-328	253	3	fsizeit	ORG
gujaf-328	253	4	1.412	CARDINAL
gujaf-328	253	5	dmbs	ORG
gujaf-328	253	6	nigeria	GPE
gujaf-328	253	7	0.004	CARDINAL
gujaf-328	259	1	astuti & setiany	ORG
gujaf-328	259	2	2021	CARDINAL
gujaf-328	259	3	ararat & sayedy	ORG
gujaf-328	259	4	2019	DATE
gujaf-328	260	1	kim	PERSON
gujaf-328	260	2	2022	CARDINAL
gujaf-328	260	3	ben-amar et al	PERSON
gujaf-328	261	1	2015	DATE
gujaf-328	261	2	hussain et al	PERSON
gujaf-328	262	1	2017	CARDINAL
gujaf-328	263	1	more than 5%	PERCENT
gujaf-328	264	1	dmbs	ORG
gujaf-328	264	2	nigeria	GPE
gujaf-328	264	3	0.427	CARDINAL
gujaf-328	267	1	tran	PERSON
gujaf-328	267	2	2022	CARDINAL
gujaf-328	267	3	tisch	PERSON
gujaf-328	267	4	2020	DATE
gujaf-328	267	5	2022	CARDINAL
gujaf-328	268	1	more than 5%	PERCENT
gujaf-328	268	2	the gusau journal of accounting	ORG
gujaf-328	268	3	5	CARDINAL
gujaf-328	268	4	2, october	DATE
gujaf-328	268	5	2024 43	DATE
gujaf-328	268	6	second	ORDINAL
gujaf-328	269	1	dmbs	ORG
gujaf-328	269	2	nigeria	GPE
gujaf-328	269	3	0.181	CARDINAL
gujaf-328	270	1	ac	ORG
gujaf-328	270	2	dmbs	ORG
gujaf-328	270	3	nigeria	GPE
gujaf-328	272	1	2020	DATE
gujaf-328	273	1	2018	DATE
gujaf-328	273	2	ararat	ORG
gujaf-328	273	3	sayedy	ORG
gujaf-328	273	4	2019	DATE
gujaf-328	273	5	wang	PERSON
gujaf-328	273	6	sun	PERSON
gujaf-328	273	7	2021	CARDINAL
gujaf-328	274	1	more than 5%	PERCENT
gujaf-328	275	1	5.0	CARDINAL
gujaf-328	275	2	two	CARDINAL
gujaf-328	278	1	annual	DATE
gujaf-328	278	2	12	CARDINAL
gujaf-328	278	3	dmbs	ORG
gujaf-328	278	4	nigeria	GPE
gujaf-328	278	5	2012-2021	DATE
gujaf-328	279	1	305	CARDINAL
gujaf-328	280	1	ac	ORG
gujaf-328	282	1	nigerian	NORP
gujaf-328	289	1	gusau journal of accounting	ORG
gujaf-328	289	2	5	CARDINAL
gujaf-328	289	3	2, october	DATE
gujaf-328	289	4	2024 44	DATE
gujaf-328	289	5	nigeria	GPE
gujaf-328	289	6	nigerian	NORP
gujaf-328	292	1	annual	DATE
gujaf-328	296	1	nigeria	GPE
gujaf-328	297	1	secondly	ORDINAL
gujaf-328	297	2	annual	DATE
gujaf-328	298	1	annual	DATE
gujaf-328	304	1	2010	DATE
gujaf-328	306	1	oxford	NORP
gujaf-328	306	2	oxford university	ORG
gujaf-328	308	1	2021	CARDINAL
gujaf-328	309	1	2021	CARDINAL
gujaf-328	310	1	https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2021en.pdf?srsltid=afmboooilcgqck9lvhn0a07ctnjkbsoyvmr5jc5lwaa97la8ew1etvi appuhami	ORG
gujaf-328	310	2	r., & tashakor	ORG
gujaf-328	310	3	s.	PERSON
gujaf-328	310	4	2017	CARDINAL
gujaf-328	311	1	australian	NORP
gujaf-328	312	1	australian	NORP
gujaf-328	312	2	27(4	CARDINAL
gujaf-328	312	3	400	CARDINAL
gujaf-328	312	4	420	CARDINAL
gujaf-328	313	1	https://doi.org/10.1111/auar.12170 ararat	PERSON
gujaf-328	313	2	m., & sayedy	ORG
gujaf-328	313	3	b.	PERSON
gujaf-328	313	4	2019	DATE
gujaf-328	315	1	7217	DATE
gujaf-328	316	1	y.a.	GPE
gujaf-328	316	2	muhammad	PERSON
gujaf-328	316	3	g.i	PERSON
gujaf-328	316	4	2021	CARDINAL
gujaf-328	318	1	akuntansi dan bisnis	PERSON
gujaf-328	318	2	8(1	CARDINAL
gujaf-328	318	3	1	CARDINAL
gujaf-328	319	1	https://doi.org/10.24815/jdab.v8i1.17011 https://doi.org/10.1111/auar.12170	PERSON
gujaf-328	319	2	https://doi.org/10.24815/jdab.v8i1.17011 gusau journal of accounting	ORG
gujaf-328	319	3	5	CARDINAL
gujaf-328	319	4	2, october	DATE
gujaf-328	319	5	2024 45	DATE
gujaf-328	319	6	ben-amar	PERSON
gujaf-328	319	7	w.	PERSON
gujaf-328	319	8	chang, m. & mcilkenny	ORG
gujaf-328	319	9	2017	CARDINAL
gujaf-328	321	1	142(2	CARDINAL
gujaf-328	321	2	369	CARDINAL
gujaf-328	322	1	f., & reguera-alvarado	ORG
gujaf-328	322	2	2018	DATE
gujaf-328	325	1	https://doi.org/10.1002/bse.2258 caby	PERSON
gujaf-328	325	2	j., coron	ORG
gujaf-328	325	3	2022	CARDINAL
gujaf-328	327	1	1032	DATE
gujaf-328	328	1	m. a.	PERSON
gujaf-328	328	2	m. a.	PERSON
gujaf-328	328	3	w. g.	PERSON
gujaf-328	328	4	2004	DATE
gujaf-328	330	1	journal of management	ORG
gujaf-328	330	2	749	CARDINAL
gujaf-328	331	1	b., & rahman	ORG
gujaf-328	331	2	z.	PERSON
gujaf-328	331	3	2019	DATE
gujaf-328	332	1	india	GPE
gujaf-328	333	1	21(2	CARDINAL
gujaf-328	333	2	1036-1048	CARDINAL
gujaf-328	334	1	1993	DATE
gujaf-328	335	1	uk	GPE
gujaf-328	336	1	23(1	GPE
gujaf-328	336	2	421–430	CARDINAL
gujaf-328	337	1	cucari	ORG
gujaf-328	337	2	n.	PERSON
gujaf-328	337	3	falco	PERSON
gujaf-328	337	4	2018	DATE
gujaf-328	338	1	italian	NORP
gujaf-328	339	1	corp.	ORG
gujaf-328	340	1	responsib	ORG
gujaf-328	341	1	manag.	PERSON
gujaf-328	341	2	25	DATE
gujaf-328	341	3	250–266	CARDINAL
gujaf-328	342	1	dang	GPE
gujaf-328	342	2	r. nguyen	PERSON
gujaf-328	342	3	d.k.	GPE
gujaf-328	342	4	2016	CARDINAL
gujaf-328	345	1	manag	PERSON
gujaf-328	346	1	20	DATE
gujaf-328	346	2	95–106	DATE
gujaf-328	347	1	b.	PERSON
gujaf-328	347	2	romero	GPE
gujaf-328	347	3	s., & ruiz‐blanco	ORG
gujaf-328	347	4	s.	PERSON
gujaf-328	347	5	2014	DATE
gujaf-328	349	1	21(6	CARDINAL
gujaf-328	349	2	351–364	DATE
gujaf-328	350	1	https://doi.org/10.1002/csr.1329 freeman	PERSON
gujaf-328	350	2	r. e.	PERSON
gujaf-328	350	3	a. c.	PERSON
gujaf-328	350	4	2004	DATE
gujaf-328	352	1	15(1	CARDINAL
gujaf-328	352	2	364–369	CARDINAL
gujaf-328	353	1	j., & tisch	ORG
gujaf-328	353	2	2020	DATE
gujaf-328	354	1	australian	NORP
gujaf-328	355	1	australasian journal of environmental management	ORG
gujaf-328	355	2	27(4	CARDINAL
gujaf-328	355	3	434	CARDINAL
gujaf-328	357	1	c. cook	PERSON
gujaf-328	357	2	a. & ingersoll	ORG
gujaf-328	357	3	a.r.	PERSON
gujaf-328	357	4	2016	CARDINAL
gujaf-328	361	1	strategy environ	PRODUCT
gujaf-328	361	2	25	DATE
gujaf-328	361	3	495–511	CARDINAL
gujaf-328	362	1	gujarati	ORG
gujaf-328	362	2	d. n.	PERSON
gujaf-328	362	3	2004	DATE
gujaf-328	365	1	https://doi.org/10.1057/9780230226203.0425 gul	PERSON
gujaf-328	365	2	f.a.	GPE
gujaf-328	365	3	b.	PERSON
gujaf-328	365	4	ng	GPE
gujaf-328	365	5	a.c. 2011	GPE
gujaf-328	366	1	51(3	CARDINAL
gujaf-328	366	2	314–38	DATE
gujaf-328	367	1	hambrick	PERSON
gujaf-328	367	2	d. c.	PERSON
gujaf-328	367	3	2018	DATE
gujaf-328	369	1	a. m.	PERSON
gujaf-328	369	2	t. d. j.	PERSON
gujaf-328	369	3	palgrave	GPE
gujaf-328	369	4	1782-1785	DATE
gujaf-328	370	1	london	GPE
gujaf-328	370	2	palgrave macmillan	PERSON
gujaf-328	371	1	https://doi.org/10.1002/bse.2258 http://dx.doi.org/10.3390/su14021032 https://doi.org/10.1002/csr.1329 https://doi.org/10.1287/orsc.1040.0066 https://doi.org/10.1057/9780230226203.0425 gusau journal of accounting	PERSON
gujaf-328	371	2	5	CARDINAL
gujaf-328	371	3	2, october	DATE
gujaf-328	371	4	2024 46	DATE
gujaf-328	371	5	j., & kuersteiner	ORG
gujaf-328	372	1	g.	PERSON
gujaf-328	372	2	2008	DATE
gujaf-328	374	1	144(2	CARDINAL
gujaf-328	374	2	371–91	CARDINAL
gujaf-328	375	1	10.1016	CARDINAL
gujaf-328	375	2	j., kent	PERSON
gujaf-328	375	3	j., & chapple	ORG
gujaf-328	375	4	2017	CARDINAL
gujaf-328	377	1	accounting & finance	ORG
gujaf-328	377	2	59(1	CARDINAL
gujaf-328	377	3	277	CARDINAL
gujaf-328	377	4	308	CARDINAL
gujaf-328	378	1	https://doi.org/10.1111/acfi.12258 hossain	PERSON
gujaf-328	378	2	m.	PERSON
gujaf-328	378	3	o. a.	PERSON
gujaf-328	378	4	m. a.	PERSON
gujaf-328	378	5	2017	CARDINAL
gujaf-328	380	1	social responsibility journal	ORG
gujaf-328	380	2	13(4	DATE
gujaf-328	380	3	828–855	CARDINAL
gujaf-328	381	1	https://doi.org/10.1108/srj-11-2016-0208 kassinis	PERSON
gujaf-328	381	2	dimou, a., & katsifaraki	ORG
gujaf-328	381	3	2016	CARDINAL
gujaf-328	383	1	23(6	CARDINAL
gujaf-328	383	2	399	CARDINAL
gujaf-328	383	3	412	CARDINAL
gujaf-328	383	4	kılıç	PERSON
gujaf-328	383	5	m.	PERSON
gujaf-328	383	6	2019	DATE
gujaf-328	383	7	turkey	GPE
gujaf-328	384	1	35	CARDINAL
gujaf-328	385	1	kim	PERSON
gujaf-328	385	2	e.	PERSON
gujaf-328	385	3	2022	CARDINAL
gujaf-328	387	1	international journal of environmental research	ORG
gujaf-328	387	2	13247	DATE
gujaf-328	388	1	liao	PERSON
gujaf-328	388	2	luo	PERSON
gujaf-328	388	3	q.	PERSON
gujaf-328	388	4	2015	DATE
gujaf-328	388	5	british	NORP
gujaf-328	388	6	47(4	CARDINAL
gujaf-328	388	7	409	CARDINAL
gujaf-328	388	8	e. m.	PERSON
gujaf-328	388	9	prakash	PERSON
gujaf-328	388	10	s. c.	PERSON
gujaf-328	388	11	2014	DATE
gujaf-328	390	1	695–724	CARDINAL
gujaf-328	391	1	https://doi.org/10.2308/accr-50629 pfeffer	PERSON
gujaf-328	391	2	j.	PERSON
gujaf-328	391	3	g. r.	PERSON
gujaf-328	391	4	1978	DATE
gujaf-328	393	1	new york	GPE
gujaf-328	393	2	harper	PERSON
gujaf-328	394	1	rupley	GPE
gujaf-328	394	2	k.	PERSON
gujaf-328	394	3	d., & marshall	ORG
gujaf-328	394	4	s.	PERSON
gujaf-328	394	5	2012	DATE
gujaf-328	396	1	610–640	CARDINAL
gujaf-328	397	1	r.	NORP
gujaf-328	397	2	abdul rashid	PERSON
gujaf-328	397	3	r., & zakaria	ORG
gujaf-328	397	4	2020	DATE
gujaf-328	398	1	malaysia	GPE
gujaf-328	399	1	11(2	CARDINAL
gujaf-328	399	2	436-460	CARDINAL
gujaf-328	399	3	n. smith	PERSON
gujaf-328	399	4	v. verner	PERSON
gujaf-328	399	5	m. (	PERSON
gujaf-328	399	6	2006	DATE
gujaf-328	401	1	2,500	CARDINAL
gujaf-328	401	2	danish	NORP
gujaf-328	403	1	j. product	PERSON
gujaf-328	405	1	manag	PERSON
gujaf-328	405	2	55	DATE
gujaf-328	405	3	569–593	CARDINAL
gujaf-328	406	1	spencer	ORG
gujaf-328	406	2	s. m.	PERSON
gujaf-328	406	3	blazek	PERSON
gujaf-328	406	4	e. s.	PERSON
gujaf-328	406	5	j. e.	PERSON
gujaf-328	406	6	2019	DATE
gujaf-328	408	1	62(5	CARDINAL
gujaf-328	408	2	567	CARDINAL
gujaf-328	409	1	y. a.	PERSON
gujaf-328	409	2	2018	DATE
gujaf-328	411	1	12	CARDINAL
gujaf-328	412	1	https://doi.org/10.1088/17551315/106/1/012036 tingbani	ORG
gujaf-328	412	2	i.	PERSON
gujaf-328	412	3	l., tauringana	ORG
gujaf-328	412	4	2020	DATE
gujaf-328	413	1	https://doi.org/10.1088/1755-1315/106/1/012036 https://doi.org/10.1088/1755-1315/106/1/012036	ORG
gujaf-328	413	2	5	CARDINAL
gujaf-328	413	3	2, october	DATE
gujaf-328	413	4	2024	CARDINAL
gujaf-328	413	5	47	CARDINAL
gujaf-328	415	1	https://doi.org/10.1002/bse.2495 tran	PERSON
gujaf-328	415	2	n. m.	PERSON
gujaf-328	415	3	2022	CARDINAL
gujaf-328	416	1	cooperatives	ORG
gujaf-328	416	2	vietnam	GPE
gujaf-328	417	1	12(4	CARDINAL
gujaf-328	417	2	wang	ORG
gujaf-328	417	3	x.	EVENT
gujaf-328	417	4	2021	CARDINAL
gujaf-328	418	1	chinese	NORP
gujaf-328	419	1	2012-2023	DATE
gujaf-328	420	1	world bank	ORG
gujaf-328	421	1	2022	CARDINAL
gujaf-328	424	1	washington	GPE
gujaf-328	424	2	dc. usa: world bank	ORG