id	sid	eid	entity	type
gujaf-357	1	1	microsoft	ORG
gujaf-357	1	2	anan vol 5	PERSON
gujaf-357	1	3	1	CARDINAL
gujaf-357	1	4	1	CARDINAL
gujaf-357	1	5	5	CARDINAL
gujaf-357	1	6	1, april	DATE
gujaf-357	1	7	2024 1	DATE
gujaf-357	1	8	5	CARDINAL
gujaf-357	1	9	1, april	DATE
gujaf-357	1	10	2024	CARDINAL
gujaf-357	1	11	2756-665x	CARDINAL
gujaf-357	1	12	social sciences	ORG
gujaf-357	1	13	federal university gusau	ORG
gujaf-357	1	14	zamfara state	GPE
gujaf-357	1	15	5	CARDINAL
gujaf-357	1	16	1, april	DATE
gujaf-357	1	17	2024 2	DATE
gujaf-357	1	18	5	CARDINAL
gujaf-357	1	19	1 april	DATE
gujaf-357	1	20	2024	CARDINAL
gujaf-357	1	21	2756-665x	CARDINAL
gujaf-357	1	22	social sciences	ORG
gujaf-357	1	23	federal university gusau	ORG
gujaf-357	1	24	zamfara state	GPE
gujaf-357	2	1	ahmadu bello university press limited	ORG
gujaf-357	2	2	zaria kaduna	PERSON
gujaf-357	2	3	nigeria	GPE
gujaf-357	3	1	08065949711	CARDINAL
gujaf-357	3	2	069-879121	CARDINAL
gujaf-357	4	1	www.abupress.com.ng gusau journal of accounting	ORG
gujaf-357	4	2	5	CARDINAL
gujaf-357	4	3	1, april,	DATE
gujaf-357	4	4	2024 3	DATE
gujaf-357	4	5	shehu usman hassan department	PERSON
gujaf-357	5	1	muhammad mustapha	PERSON
gujaf-357	5	2	ahmadu bello university	ORG
gujaf-357	5	3	zaria	PERSON
gujaf-357	5	4	kaduna state	GPE
gujaf-357	6	1	umar farouk	PERSON
gujaf-357	6	2	federal university gusau	ORG
gujaf-357	6	3	zamfara state	GPE
gujaf-357	7	1	modu kumshe department of accounting	ORG
gujaf-357	7	2	university of maiduguri	ORG
gujaf-357	7	3	borno	GPE
gujaf-357	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-357	8	2	paul university	ORG
gujaf-357	9	1	prof kabir tahir hamid	PERSON
gujaf-357	9	2	bayero university	ORG
gujaf-357	9	3	kano	ORG
gujaf-357	10	1	prof	PERSON
gujaf-357	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-357	11	2	university of jos	ORG
gujaf-357	12	1	clifford ofurum department of accounting	ORG
gujaf-357	12	2	university of portharcourt	ORG
gujaf-357	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-357	14	2	ahmadu bello university	ORG
gujaf-357	14	3	zaria	PERSON
gujaf-357	15	1	prof	PERSON
gujaf-357	16	1	yusuf	PERSON
gujaf-357	17	1	b. rahman	PERSON
gujaf-357	17	2	lagos state university	ORG
gujaf-357	19	1	suleiman a. s. aruwa	PERSON
gujaf-357	19	2	nasarawa state university	ORG
gujaf-357	19	3	keffi	GPE
gujaf-357	21	1	muhammad junaidu	PERSON
gujaf-357	21	2	kurawa department of accounting	ORG
gujaf-357	21	3	university kano	ORG
gujaf-357	23	1	muhammad habibu sabari department	PERSON
gujaf-357	23	2	ahmadu bello university	ORG
gujaf-357	23	3	zaria	PERSON
gujaf-357	23	4	prof	PERSON
gujaf-357	24	1	okpanachi joshua gusau journal of accounting	ORG
gujaf-357	24	2	5	CARDINAL
gujaf-357	24	3	1, april	DATE
gujaf-357	24	4	2024 4	DATE
gujaf-357	24	5	nigerian defence academy	ORG
gujaf-357	24	6	kaduna	GPE
gujaf-357	25	1	hassan ibrahim department	PERSON
gujaf-357	25	2	ibb university	ORG
gujaf-357	25	3	niger state	GPE
gujaf-357	26	1	prof	PERSON
gujaf-357	27	1	mary okwo department of accounting	ORG
gujaf-357	27	2	enugu state university of science and technology	ORG
gujaf-357	29	1	aminu isah department of accounting	ORG
gujaf-357	29	2	bayero university	ORG
gujaf-357	29	3	kano	ORG
gujaf-357	30	1	prof	PERSON
gujaf-357	31	1	ahmadu bello department of accounting	ORG
gujaf-357	31	2	ahmadu bello university	ORG
gujaf-357	31	3	zaria	PERSON
gujaf-357	32	1	prof	PERSON
gujaf-357	33	1	musa yelwa abubakar department	PERSON
gujaf-357	33	2	usmanu danfodiyo university	ORG
gujaf-357	33	3	sokoto state	ORG
gujaf-357	34	1	prof	ORG
gujaf-357	35	1	salisu abubakar department of accounting	ORG
gujaf-357	35	2	ahmadu bello university	ORG
gujaf-357	35	3	zaria	PERSON
gujaf-357	35	4	kaduna state	GPE
gujaf-357	36	1	prof	PERSON
gujaf-357	37	1	sunusi sa'ad ahmad department	PERSON
gujaf-357	37	2	dutse	GPE
gujaf-357	37	3	jigawa state	GPE
gujaf-357	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-357	39	2	bayero university	ORG
gujaf-357	40	1	fatima	PERSON
gujaf-357	40	2	university of maiduguri	ORG
gujaf-357	40	3	borno	GPE
gujaf-357	41	1	dr.	PERSON
gujaf-357	41	2	nasiru a. ka’oje	PERSON
gujaf-357	41	3	usmanu danfodiyo university	ORG
gujaf-357	41	4	sokoto	PERSON
gujaf-357	42	1	aminu abdullahi department of accounting	ORG
gujaf-357	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-357	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-357	43	2	nigerian defence academy	ORG
gujaf-357	43	3	kaduna state	GPE
gujaf-357	44	1	dr.	PERSON
gujaf-357	44	2	saidu adamu department of accounting	ORG
gujaf-357	45	1	dr.	PERSON
gujaf-357	45	2	nasiru yunusa department	PERSON
gujaf-357	45	3	ahmadu bello university	ORG
gujaf-357	45	4	zaria	PERSON
gujaf-357	46	1	aisha	PERSON
gujaf-357	46	2	muhammad department	PERSON
gujaf-357	46	3	ahmadu bello university	ORG
gujaf-357	46	4	zaria	PERSON
gujaf-357	47	1	lawal muhammad	PERSON
gujaf-357	47	2	ahmadu bello university	ORG
gujaf-357	47	3	zaria	PERSON
gujaf-357	48	1	gusau journal of accounting	ORG
gujaf-357	48	2	5	CARDINAL
gujaf-357	48	3	1, april,	DATE
gujaf-357	48	4	2024 5	DATE
gujaf-357	48	5	farouk	PERSON
gujaf-357	48	6	american university of nigeria	ORG
gujaf-357	48	7	yola	ORG
gujaf-357	49	1	bashir umar farouk	PERSON
gujaf-357	49	2	federal university gusau	ORG
gujaf-357	49	3	zamfara state	GPE
gujaf-357	50	1	dr emmanuel omokhuale department	PERSON
gujaf-357	50	2	federal university gusau	ORG
gujaf-357	51	1	state advisory board	ORG
gujaf-357	52	1	kabiru isah	PERSON
gujaf-357	52	2	bayero university kano	ORG
gujaf-357	53	1	bashir	PERSON
gujaf-357	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-357	53	3	sokoto state	ORG
gujaf-357	55	1	muhammad tanko	PERSON
gujaf-357	55	2	kaduna state university	ORG
gujaf-357	55	3	kaduna	GPE
gujaf-357	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-357	56	2	sokoto state	ORG
gujaf-357	58	1	aliyu sulaiman kantudu	PERSON
gujaf-357	58	2	university kano	ORG
gujaf-357	59	1	yazid kabir ibrahim	PERSON
gujaf-357	59	2	federal university gusau	ORG
gujaf-357	59	3	zamfara state	GPE
gujaf-357	60	1	gusau journal of accounting	ORG
gujaf-357	60	2	5	CARDINAL
gujaf-357	60	3	1, april,	DATE
gujaf-357	60	4	2024 6	DATE
gujaf-357	60	5	gusau journal of accounting	ORG
gujaf-357	61	1	two	CARDINAL
gujaf-357	61	2	april and october annually	DATE
gujaf-357	62	1	the department of accounting	ORG
gujaf-357	62	2	social sciences	ORG
gujaf-357	62	3	federal university gusau	ORG
gujaf-357	62	4	zamfara state	GPE
gujaf-357	62	5	nigeria	GPE
gujaf-357	62	6	islamic finance	ORG
gujaf-357	62	7	islamic	NORP
gujaf-357	63	1	english	LANGUAGE
gujaf-357	64	1	more than 15	CARDINAL
gujaf-357	64	2	a4	ORG
gujaf-357	64	3	1.5	CARDINAL
gujaf-357	64	4	12	CARDINAL
gujaf-357	65	1	25 percent	PERCENT
gujaf-357	66	1	5000	CARDINAL
gujaf-357	66	2	more than 250	CARDINAL
gujaf-357	66	3	four	CARDINAL
gujaf-357	67	1	apa 7th	PRODUCT
gujaf-357	68	1	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-357	68	2	5	CARDINAL
gujaf-357	68	3	1, april,	DATE
gujaf-357	68	4	2024 7	DATE
gujaf-357	72	1	fcmb	PERSON
gujaf-357	72	2	7278465011	DATE
gujaf-357	72	3	gusau journal of accounting	ORG
gujaf-357	72	4	federal university gusau	ORG
gujaf-357	72	5	zamfara state	GPE
gujaf-357	74	1	+2348069393824	DATE
gujaf-357	74	2	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-357	74	3	5	CARDINAL
gujaf-357	74	4	1, april,	DATE
gujaf-357	74	5	2024 8	DATE
gujaf-357	74	6	nigeria sirajo	GPE
gujaf-357	74	7	saad	PERSON
gujaf-357	74	8	shehu usman hassan phd	PERSON
gujaf-357	74	9	saidu adamu phd board	PERSON
gujaf-357	74	10	nigerian	NORP
gujaf-357	75	1	aliyu abubakar	PERSON
gujaf-357	75	2	yunusa nasiru phd	PERSON
gujaf-357	75	3	umar abubakar	PERSON
gujaf-357	75	4	nigeria	GPE
gujaf-357	75	5	shehu usman	ORG
gujaf-357	75	6	danson andrew	PERSON
gujaf-357	75	7	abdullahi bala ado liquidity	PERSON
gujaf-357	75	8	nigeria	GPE
gujaf-357	75	9	bashir abdulrauf mohammed	PERSON
gujaf-357	75	10	aliyu ahmed abdullah phd	PERSON
gujaf-357	76	1	salisu	ORG
gujaf-357	76	2	ibrahim yusuf phd	PERSON
gujaf-357	76	3	suleiman salami phd	PERSON
gujaf-357	76	4	adura binti ahmad	PERSON
gujaf-357	76	5	ridwan ayagi phd	PERSON
gujaf-357	76	6	aca	ORG
gujaf-357	76	7	rashida lawal	PERSON
gujaf-357	76	8	phd ceo	PERSON
gujaf-357	76	9	nigeria	GPE
gujaf-357	76	10	nkiru philomena	ORG
gujaf-357	76	11	esther	PERSON
gujaf-357	76	12	mattew idowu	ORG
gujaf-357	76	13	nigeria	GPE
gujaf-357	76	14	catherine omoleye	PERSON
gujaf-357	76	15	muyiwa ezekiel phd	PERSON
gujaf-357	76	16	nigeria	GPE
gujaf-357	76	17	fatima shehu giwa	PERSON
gujaf-357	76	18	gloria pam dachomo	PERSON
gujaf-357	77	1	benjamin kumai gugong	PERSON
gujaf-357	77	2	shehu usman hassan csr	PERSON
gujaf-357	77	3	nigeria	GPE
gujaf-357	77	4	pls	NORP
gujaf-357	77	5	tajudeen alaburo	PERSON
gujaf-357	77	6	abdussalam	GPE
gujaf-357	77	7	abdulrahman abubakar	PERSON
gujaf-357	77	8	rofiat bolanle	PERSON
gujaf-357	77	9	tajudeen	ORG
gujaf-357	77	10	akeem olamilekan babatunde	PERSON
gujaf-357	77	11	nigeria	GPE
gujaf-357	77	12	adamu kanoma	PERSON
gujaf-357	77	13	nurudeen usman miko	PERSON
gujaf-357	77	14	augustine ayuba	ORG
gujaf-357	77	15	idris mohammed	PERSON
gujaf-357	77	16	mark g	PERSON
gujaf-357	77	17	tagwai board	ORG
gujaf-357	77	18	nigeria	GPE
gujaf-357	77	19	idris mohammed	PERSON
gujaf-357	77	20	bejamin k	PERSON
gujaf-357	77	21	gugong	GPE
gujaf-357	77	22	abdulrahman	GPE
gujaf-357	77	23	nigeria odogu	GPE
gujaf-357	77	24	terry keme zuode	PERSON
gujaf-357	77	25	phd	PERSON
gujaf-357	77	26	koroye	PERSON
gujaf-357	77	27	amapamo stephen gusau journal of accounting	ORG
gujaf-357	77	28	5	CARDINAL
gujaf-357	77	29	1, april	DATE
gujaf-357	77	30	2024	CARDINAL
gujaf-357	77	31	nigeria	GPE
gujaf-357	77	32	rashida lawal	PERSON
gujaf-357	77	33	kabir hamid tahir	PERSON
gujaf-357	77	34	nigeria	GPE
gujaf-357	77	35	adamu lawal bello	ORG
gujaf-357	78	1	j. okpanachi	PERSON
gujaf-357	79	1	t. nyor	PERSON
gujaf-357	79	2	lateef olumude mustapha	PERSON
gujaf-357	79	3	ph.d	ORG
gujaf-357	79	4	nigerian	NORP
gujaf-357	80	1	tajudeen alaburo	ORG
gujaf-357	80	2	abdulsalam	PERSON
gujaf-357	80	3	abdulrahman abubakar	PERSON
gujaf-357	80	4	rofiat bolanle	PERSON
gujaf-357	80	5	tajudeen board	ORG
gujaf-357	80	6	nigeria	GPE
gujaf-357	80	7	ibrahim halidu	PERSON
gujaf-357	80	8	ph.d	ORG
gujaf-357	80	9	amina umar gusau journal of accounting	PERSON
gujaf-357	80	10	5	CARDINAL
gujaf-357	80	11	1, april	DATE
gujaf-357	80	12	2024	CARDINAL
gujaf-357	80	13	348	CARDINAL
gujaf-357	80	14	nigeria	GPE
gujaf-357	80	15	ibrahim halidu	PERSON
gujaf-357	80	16	ph.d	ORG
gujaf-357	81	1	anan university kwall	ORG
gujaf-357	81	2	jos	GPE
gujaf-357	81	3	nigeria	GPE
gujaf-357	81	4	amina umar	PERSON
gujaf-357	81	5	zaria	PERSON
gujaf-357	82	1	kaduna	GPE
gujaf-357	82	2	amynahumar@gmail.com https://doi.org/10.57233/gujaf.v5i1.17	ORG
gujaf-357	82	3	csr	ORG
gujaf-357	83	1	nigeria	GPE
gujaf-357	84	1	2014	DATE
gujaf-357	84	2	2023	CARDINAL
gujaf-357	84	3	10	CARDINAL
gujaf-357	85	1	annual	DATE
gujaf-357	87	1	csr	ORG
gujaf-357	87	2	nigerian	NORP
gujaf-357	88	1	60%	PERCENT
gujaf-357	88	2	at least 30%	PERCENT
gujaf-357	89	1	csr	ORG
gujaf-357	89	2	1.0	CARDINAL
gujaf-357	89	3	recent years	DATE
gujaf-357	89	4	csr	ORG
gujaf-357	90	1	nigeria	GPE
gujaf-357	90	2	csr	ORG
gujaf-357	90	3	iredele & ogunleye	ORG
gujaf-357	90	4	2021	DATE
gujaf-357	92	1	csr	ORG
gujaf-357	93	1	nigerian	NORP
gujaf-357	94	1	central bank of nigeria	ORG
gujaf-357	94	2	cbn	ORG
gujaf-357	94	3	cbn	ORG
gujaf-357	94	4	2021	DATE
gujaf-357	95	1	csr	ORG
gujaf-357	96	1	5	CARDINAL
gujaf-357	96	2	1, april	DATE
gujaf-357	96	3	2024 349	DATE
gujaf-357	96	4	ejechi & osadebe	ORG
gujaf-357	96	5	2022	CARDINAL
gujaf-357	98	1	csr	ORG
gujaf-357	98	2	nigerian	NORP
gujaf-357	100	1	csr	ORG
gujaf-357	100	2	2021	DATE
gujaf-357	101	1	nigerian	NORP
gujaf-357	103	1	csr	ORG
gujaf-357	104	1	ararat et al.	ORG
gujaf-357	104	2	2021	CARDINAL
gujaf-357	105	1	nigerian	NORP
gujaf-357	105	2	recent years	DATE
gujaf-357	105	3	csr	ORG
gujaf-357	107	1	csr	ORG
gujaf-357	107	2	2023	CARDINAL
gujaf-357	108	1	adegbite et al.	PERSON
gujaf-357	108	2	2022	CARDINAL
gujaf-357	109	1	csr	ORG
gujaf-357	109	2	cheng & wang	ORG
gujaf-357	109	3	2020	DATE
gujaf-357	110	1	csr	ORG
gujaf-357	112	1	2022	CARDINAL
gujaf-357	114	1	nigeria	GPE
gujaf-357	114	2	csr	ORG
gujaf-357	114	3	nguyen et al	PERSON
gujaf-357	114	4	2023	CARDINAL
gujaf-357	115	1	csr	ORG
gujaf-357	116	1	2021	CARDINAL
gujaf-357	116	2	garcía	GPE
gujaf-357	116	3	al.	GPE
gujaf-357	116	4	2022	CARDINAL
gujaf-357	117	1	nigerian	NORP
gujaf-357	117	2	csr	ORG
gujaf-357	118	1	konrad et al.	PERSON
gujaf-357	118	2	2020	DATE
gujaf-357	119	1	csr	ORG
gujaf-357	119	2	nigerian	NORP
gujaf-357	120	1	gusau journal of accounting	ORG
gujaf-357	120	2	5	CARDINAL
gujaf-357	120	3	1, april	DATE
gujaf-357	120	4	2024 350	DATE
gujaf-357	120	5	csr	ORG
gujaf-357	122	1	2021	CARDINAL
gujaf-357	123	1	nigeria	GPE
gujaf-357	124	1	csr	ORG
gujaf-357	124	2	adegbite & nakpodia	ORG
gujaf-357	124	3	2021	CARDINAL
gujaf-357	124	4	ejechi & osadebe	ORG
gujaf-357	124	5	2022	CARDINAL
gujaf-357	125	1	nigeria	GPE
gujaf-357	126	1	nigerian	NORP
gujaf-357	126	2	csr	ORG
gujaf-357	128	1	csr	ORG
gujaf-357	129	1	nigerian	NORP
gujaf-357	131	1	nigerian	NORP
gujaf-357	131	2	nigerian	NORP
gujaf-357	131	3	nigerian	NORP
gujaf-357	132	1	csr	ORG
gujaf-357	133	1	carroll	ORG
gujaf-357	133	2	2021	CARDINAL
gujaf-357	133	3	csr	ORG
gujaf-357	134	1	orazalin	ORG
gujaf-357	134	2	2020	DATE
gujaf-357	134	3	csr	ORG
gujaf-357	135	1	garcía	GPE
gujaf-357	136	1	2022	CARDINAL
gujaf-357	136	2	csr	ORG
gujaf-357	137	1	nigerian	NORP
gujaf-357	137	2	csr	ORG
gujaf-357	138	1	adegbite	ORG
gujaf-357	138	2	2021	CARDINAL
gujaf-357	138	3	csr	ORG
gujaf-357	139	1	ogunkunle gusau journal of accounting	ORG
gujaf-357	139	2	5	CARDINAL
gujaf-357	139	3	1, april	DATE
gujaf-357	139	4	2024 351	DATE
gujaf-357	139	5	2021	CARDINAL
gujaf-357	139	6	csr	ORG
gujaf-357	140	1	csr	ORG
gujaf-357	140	2	nigeria	GPE
gujaf-357	141	1	csr	ORG
gujaf-357	142	1	adegbite et al	PERSON
gujaf-357	143	1	2022	CARDINAL
gujaf-357	144	1	kajola et al	PERSON
gujaf-357	145	1	2023	CARDINAL
gujaf-357	146	1	cheng	PERSON
gujaf-357	146	2	wang	PERSON
gujaf-357	146	3	2020	DATE
gujaf-357	147	1	nigerian	NORP
gujaf-357	149	1	nguyen et al	PERSON
gujaf-357	150	1	2023	CARDINAL
gujaf-357	151	1	boubaker et al	PERSON
gujaf-357	152	1	2022	CARDINAL
gujaf-357	152	2	csr	ORG
gujaf-357	153	1	obalola et	PERSON
gujaf-357	155	1	2021	CARDINAL
gujaf-357	156	1	nigerian	NORP
gujaf-357	157	1	csr	ORG
gujaf-357	158	1	garcía	GPE
gujaf-357	159	1	2022	CARDINAL
gujaf-357	161	1	2021	CARDINAL
gujaf-357	162	1	konrad et al	PERSON
gujaf-357	163	1	2020	DATE
gujaf-357	164	1	nigerian	NORP
gujaf-357	165	1	csr	ORG
gujaf-357	165	2	csr	ORG
gujaf-357	166	1	2022	CARDINAL
gujaf-357	166	2	csr	ORG
gujaf-357	166	3	nigerian	NORP
gujaf-357	166	4	csr	ORG
gujaf-357	167	1	annual	DATE
gujaf-357	167	2	nigerian	NORP
gujaf-357	170	1	csr	ORG
gujaf-357	172	1	2022	CARDINAL
gujaf-357	172	2	csr	ORG
gujaf-357	172	3	french	NORP
gujaf-357	173	1	200	CARDINAL
gujaf-357	173	2	the french stock exchange	ORG
gujaf-357	175	1	5	CARDINAL
gujaf-357	175	2	1, april	DATE
gujaf-357	175	3	2024 352	CARDINAL
gujaf-357	177	1	2023	CARDINAL
gujaf-357	177	2	nigerian	NORP
gujaf-357	178	1	30	CARDINAL
gujaf-357	178	2	nigerian	NORP
gujaf-357	181	1	nigerian	NORP
gujaf-357	181	2	csr	ORG
gujaf-357	182	1	csr	ORG
gujaf-357	182	2	nguyen et al	PERSON
gujaf-357	183	1	2023	CARDINAL
gujaf-357	183	2	csr	ORG
gujaf-357	183	3	vietnamese	NORP
gujaf-357	184	1	50	CARDINAL
gujaf-357	187	1	csr	ORG
gujaf-357	188	1	obalola et al	PERSON
gujaf-357	189	1	2021	CARDINAL
gujaf-357	189	2	nigerian	NORP
gujaf-357	190	1	10	CARDINAL
gujaf-357	190	2	nigerian	NORP
gujaf-357	194	1	cheng	PERSON
gujaf-357	194	2	wang	PERSON
gujaf-357	194	3	2020	DATE
gujaf-357	194	4	csr	ORG
gujaf-357	194	5	chinese	NORP
gujaf-357	194	6	asia	LOC
gujaf-357	195	1	100	CARDINAL
gujaf-357	195	2	the shanghai stock exchange	ORG
gujaf-357	198	1	csr	ORG
gujaf-357	199	1	garcía	GPE
gujaf-357	200	1	2022	CARDINAL
gujaf-357	200	2	spanish	NORP
gujaf-357	201	1	100	CARDINAL
gujaf-357	202	1	csr	ORG
gujaf-357	203	1	gusau journal of accounting	ORG
gujaf-357	203	2	5	CARDINAL
gujaf-357	203	3	1, april	DATE
gujaf-357	203	4	2024 353	DATE
gujaf-357	203	5	csr	ORG
gujaf-357	205	1	2021	CARDINAL
gujaf-357	205	2	500	CARDINAL
gujaf-357	205	3	u.s.	GPE
gujaf-357	205	4	several years	DATE
gujaf-357	207	1	csr	ORG
gujaf-357	208	1	byron	PERSON
gujaf-357	208	2	2015	DATE
gujaf-357	208	3	csr	ORG
gujaf-357	209	1	50	CARDINAL
gujaf-357	212	1	csr	ORG
gujaf-357	213	1	konrad et al	PERSON
gujaf-357	214	1	2020	DATE
gujaf-357	214	2	csr	ORG
gujaf-357	214	3	european	NORP
gujaf-357	214	4	80	CARDINAL
gujaf-357	215	1	csr	ORG
gujaf-357	218	1	csr	ORG
gujaf-357	218	2	nigeria	GPE
gujaf-357	218	3	four	CARDINAL
gujaf-357	222	1	jensen	PERSON
gujaf-357	222	2	1976	DATE
gujaf-357	223	1	csr	ORG
gujaf-357	224	1	fama	ORG
gujaf-357	224	2	jensen	PERSON
gujaf-357	224	3	1983	DATE
gujaf-357	224	4	csr	ORG
gujaf-357	225	1	csr	ORG
gujaf-357	226	1	freeman	PERSON
gujaf-357	226	2	1984	DATE
gujaf-357	227	1	gusau journal of accounting	ORG
gujaf-357	227	2	5	CARDINAL
gujaf-357	227	3	1, april	DATE
gujaf-357	227	4	2024 354	DATE
gujaf-357	228	1	hillman	ORG
gujaf-357	228	2	dalziel	ORG
gujaf-357	228	3	2003	DATE
gujaf-357	231	1	pfeffer	PERSON
gujaf-357	231	2	1978	DATE
gujaf-357	232	1	csr	ORG
gujaf-357	233	1	kang et al	PERSON
gujaf-357	234	1	2010	DATE
gujaf-357	236	1	csr	ORG
gujaf-357	237	1	powell	PERSON
gujaf-357	237	2	1983	DATE
gujaf-357	239	1	meyer	ORG
gujaf-357	239	2	rowan	PERSON
gujaf-357	239	3	1977	DATE
gujaf-357	239	4	csr	ORG
gujaf-357	241	1	3.0	CARDINAL
gujaf-357	242	1	csr	ORG
gujaf-357	242	2	nigeria	GPE
gujaf-357	243	1	creswell & creswell	ORG
gujaf-357	243	2	2018	DATE
gujaf-357	245	1	hsiao	ORG
gujaf-357	245	2	2022	DATE
gujaf-357	246	1	csr	ORG
gujaf-357	247	1	the nigerian exchange	ORG
gujaf-357	247	2	2024	CARDINAL
gujaf-357	248	1	annual	DATE
gujaf-357	248	2	csr	ORG
gujaf-357	249	1	nigerian	NORP
gujaf-357	249	2	africa	LOC
gujaf-357	249	3	gusau journal of accounting	ORG
gujaf-357	249	4	5	CARDINAL
gujaf-357	249	5	1, april	DATE
gujaf-357	249	6	2024 355	DATE
gujaf-357	249	7	csr	ORG
gujaf-357	249	8	sanan, 2018	ORG
gujaf-357	250	1	ten	CARDINAL
gujaf-357	251	1	2019	DATE
gujaf-357	252	1	five year	DATE
gujaf-357	252	2	2014	DATE
gujaf-357	252	3	2023	CARDINAL
gujaf-357	253	1	secondary	ORDINAL
gujaf-357	254	1	annual	DATE
gujaf-357	254	2	csr	ORG
gujaf-357	254	3	the securities and exchange commission	ORG
gujaf-357	254	4	sec	ORG
gujaf-357	256	1	csr	ORG
gujaf-357	259	1	1	CARDINAL
gujaf-357	259	2	csr	ORG
gujaf-357	261	1	5	CARDINAL
gujaf-357	264	1	1	CARDINAL
gujaf-357	264	2	csr	ORG
gujaf-357	264	3	naira	CARDINAL
gujaf-357	264	4	csr	ORG
gujaf-357	265	1	awodiran & jimba	ORG
gujaf-357	265	2	2019	DATE
gujaf-357	265	3	ahmad et al	PERSON
gujaf-357	265	4	2017	CARDINAL
gujaf-357	265	5	abubakar	PERSON
gujaf-357	265	6	2016	DATE
gujaf-357	267	1	2019	DATE
gujaf-357	267	2	5	CARDINAL
gujaf-357	267	3	1, april	DATE
gujaf-357	267	4	2024 356	CARDINAL
gujaf-357	267	5	2018	DATE
gujaf-357	267	6	2023	CARDINAL
gujaf-357	268	1	4.0	CARDINAL
gujaf-357	269	1	nigeria	GPE
gujaf-357	270	1	1	CARDINAL
gujaf-357	270	2	csr	ORG
gujaf-357	272	1	1	CARDINAL
gujaf-357	273	1	max	PERSON
gujaf-357	273	2	csr	ORG
gujaf-357	274	1	735.20	CARDINAL
gujaf-357	274	2	0.72	CARDINAL
gujaf-357	274	3	11.50	CARDINAL
gujaf-357	274	4	2.10	MONEY
gujaf-357	274	5	62.40	CARDINAL
gujaf-357	274	6	78.00	MONEY
gujaf-357	274	7	19.30	CARDINAL
gujaf-357	274	8	16.72	CARDINAL
gujaf-357	274	9	10	CARDINAL
gujaf-357	274	10	2023	CARDINAL
gujaf-357	275	1	approximately	CARDINAL
gujaf-357	275	2	735.20 million	CARDINAL
gujaf-357	276	1	11.5	CARDINAL
gujaf-357	277	1	62.4%	PERCENT
gujaf-357	278	1	19.3%	PERCENT
gujaf-357	279	1	±1	PERSON
gujaf-357	280	1	2	CARDINAL
gujaf-357	281	1	2	CARDINAL
gujaf-357	281	2	csr board	ORG
gujaf-357	281	3	csr 1.000	ORG
gujaf-357	281	4	1.000	CARDINAL
gujaf-357	281	5	5	CARDINAL
gujaf-357	281	6	1, april	DATE
gujaf-357	281	7	2024	CARDINAL
gujaf-357	281	8	357	CARDINAL
gujaf-357	281	9	.385	CARDINAL
gujaf-357	281	10	1.000	CARDINAL
gujaf-357	282	1	1.000	CARDINAL
gujaf-357	282	2	.460	CARDINAL
gujaf-357	282	3	.276	CARDINAL
gujaf-357	282	4	1.000	CARDINAL
gujaf-357	282	5	10	CARDINAL
gujaf-357	282	6	2023	CARDINAL
gujaf-357	283	1	csr	ORG
gujaf-357	284	1	csr	ORG
gujaf-357	285	1	csr	ORG
gujaf-357	285	2	.460	CARDINAL
gujaf-357	287	1	3	CARDINAL
gujaf-357	288	1	112.27 -1.74	MONEY
gujaf-357	288	2	25.17	CARDINAL
gujaf-357	288	3	2.92 .005	QUANTITY
gujaf-357	288	4	14.08	CARDINAL
gujaf-357	288	5	5.98 2.35 .021	QUANTITY
gujaf-357	288	6	9.76 4.44 2.20	MONEY
gujaf-357	288	7	58.45 19.74 2.96 .004	MONEY
gujaf-357	288	8	f(4	PERSON
gujaf-357	288	9	45	DATE
gujaf-357	288	10	12.86	CARDINAL
gujaf-357	288	11	.001	CARDINAL
gujaf-357	288	12	10	CARDINAL
gujaf-357	288	13	2023	CARDINAL
gujaf-357	289	1	csr	ORG
gujaf-357	290	1	25.17	CARDINAL
gujaf-357	290	2	.005	CARDINAL
gujaf-357	290	3	csr	ORG
gujaf-357	291	1	14.08	CARDINAL
gujaf-357	292	1	9.76	CARDINAL
gujaf-357	292	2	2021	CARDINAL
gujaf-357	293	1	58.45	CARDINAL
gujaf-357	293	2	.004	CARDINAL
gujaf-357	293	3	csr	ORG
gujaf-357	294	1	ahmed	PERSON
gujaf-357	294	2	mustapha	PERSON
gujaf-357	294	3	2022	CARDINAL
gujaf-357	294	4	csr	ORG
gujaf-357	295	1	nigerian	NORP
gujaf-357	296	1	first	ORDINAL
gujaf-357	296	2	csr	ORG
gujaf-357	296	3	5	CARDINAL
gujaf-357	296	4	1, april	DATE
gujaf-357	296	5	2024 358 .01	QUANTITY
gujaf-357	297	1	second	ORDINAL
gujaf-357	297	2	csr	ORG
gujaf-357	297	3	.021	CARDINAL
gujaf-357	298	1	third	ORDINAL
gujaf-357	299	1	nigerian	NORP
gujaf-357	300	1	nigeria	GPE
gujaf-357	302	1	csr	ORG
gujaf-357	304	1	5.0	CARDINAL
gujaf-357	304	2	csr	ORG
gujaf-357	304	3	nigeria	GPE
gujaf-357	304	4	2014	DATE
gujaf-357	304	5	2023	CARDINAL
gujaf-357	305	1	three	CARDINAL
gujaf-357	305	2	csr	ORG
gujaf-357	307	1	nigerian	NORP
gujaf-357	308	1	nigerian	NORP
gujaf-357	309	1	csr	ORG
gujaf-357	310	1	csr	ORG
gujaf-357	311	1	csr	ORG
gujaf-357	313	1	nigeria	GPE
gujaf-357	314	1	first	ORDINAL
gujaf-357	314	2	between 11 and 13	CARDINAL
gujaf-357	315	1	second	ORDINAL
gujaf-357	315	2	cbn	ORG
gujaf-357	315	3	the securities and exchange commission	ORG
gujaf-357	315	4	sec	ORG
gujaf-357	315	5	at least 60%	PERCENT
gujaf-357	316	1	third	ORDINAL
gujaf-357	316	2	30%	PERCENT
gujaf-357	317	1	gusau journal of accounting	ORG
gujaf-357	317	2	5	CARDINAL
gujaf-357	317	3	1, april,	DATE
gujaf-357	317	4	2024 359	DATE
gujaf-357	317	5	abubakar, a.	ORG
gujaf-357	317	6	2016	CARDINAL
gujaf-357	318	1	nigerian	NORP
gujaf-357	319	1	journal of african business	ORG
gujaf-357	319	2	17(3	CARDINAL
gujaf-357	319	3	321-335	CARDINAL
gujaf-357	320	1	adegbite	ORG
gujaf-357	320	2	e., & nakpodia	ORG
gujaf-357	320	3	f.	PERSON
gujaf-357	320	4	2021	CARDINAL
gujaf-357	321	1	nigeria	GPE
gujaf-357	322	1	169(4	CARDINAL
gujaf-357	322	2	753–772	DATE
gujaf-357	323	1	e., & nakpodia	ORG
gujaf-357	323	2	f.	PERSON
gujaf-357	323	3	2021	CARDINAL
gujaf-357	324	1	nigerian	NORP
gujaf-357	325	1	journal of business ethics	ORG
gujaf-357	325	2	168(2	DATE
gujaf-357	325	3	287 303	CARDINAL
gujaf-357	326	1	a., & salawu	ORG
gujaf-357	326	2	m.	PERSON
gujaf-357	326	3	2022	CARDINAL
gujaf-357	327	1	nigerian	NORP
gujaf-357	328	1	842-859	QUANTITY
gujaf-357	329	1	ahmad	PERSON
gujaf-357	329	2	n.	PERSON
gujaf-357	329	3	hossain	PERSON
gujaf-357	329	4	m., & ahmed	ORG
gujaf-357	329	5	2017	CARDINAL
gujaf-357	331	1	17(4	CARDINAL
gujaf-357	331	2	568	CARDINAL
gujaf-357	332	1	ararat	ORG
gujaf-357	332	2	m.	PERSON
gujaf-357	332	3	b. s.	PERSON
gujaf-357	332	4	b. b.	PERSON
gujaf-357	332	5	2021	CARDINAL
gujaf-357	333	1	turkey	GPE
gujaf-357	334	1	29(2	CARDINAL
gujaf-357	334	2	116–137	CARDINAL
gujaf-357	334	3	https://doi.org/10.1111/corg.12306 awodiran	PERSON
gujaf-357	334	4	m. a.	PERSON
gujaf-357	334	5	b.	PERSON
gujaf-357	334	6	2019	DATE
gujaf-357	335	1	nigerian	NORP
gujaf-357	336	1	journal of financial	ORG
gujaf-357	336	2	243	CARDINAL
gujaf-357	337	1	bear, s.	ORG
gujaf-357	337	2	rahman	PERSON
gujaf-357	337	3	n., & post	ORG
gujaf-357	337	4	2021	CARDINAL
gujaf-357	339	1	journal of business ethics	ORG
gujaf-357	339	2	174(3	CARDINAL
gujaf-357	339	3	503–517	CARDINAL
gujaf-357	340	1	https://doi.org/10.1007/s10551-020-04510-4 boubaker	PERSON
gujaf-357	340	2	s.	PERSON
gujaf-357	340	3	a., & lakhal	ORG
gujaf-357	340	4	f.	PERSON
gujaf-357	340	5	2022	CARDINAL
gujaf-357	341	1	csr	ORG
gujaf-357	342	1	50	CARDINAL
gujaf-357	342	2	100802	DATE
gujaf-357	343	1	s.	PERSON
gujaf-357	343	2	a., & omri, a.	ORG
gujaf-357	343	3	2022	CARDINAL
gujaf-357	344	1	csr	ORG
gujaf-357	344	2	30(1	CARDINAL
gujaf-357	344	3	26	CARDINAL
gujaf-357	345	1	https://doi.org/10.1111/corg.12353 carroll	PERSON
gujaf-357	345	2	a. b.	PERSON
gujaf-357	345	3	j. a.	PERSON
gujaf-357	345	4	2021	CARDINAL
gujaf-357	347	1	126(1	CARDINAL
gujaf-357	347	2	5	CARDINAL
gujaf-357	348	1	cbn	PERSON
gujaf-357	349	1	2021	CARDINAL
gujaf-357	351	1	central bank of nigeria	ORG
gujaf-357	352	1	cheng	PERSON
gujaf-357	352	2	s., & wang	ORG
gujaf-357	352	3	2020	DATE
gujaf-357	353	1	chinese	NORP
gujaf-357	354	1	asian business & management	ORG
gujaf-357	354	2	19(3	DATE
gujaf-357	354	3	287–314	CARDINAL
gujaf-357	355	1	s., & wang	ORG
gujaf-357	355	2	2020	DATE
gujaf-357	356	1	china	GPE
gujaf-357	357	1	12(18	CARDINAL
gujaf-357	357	2	7447	DATE
gujaf-357	358	1	gusau journal of accounting	ORG
gujaf-357	358	2	5	CARDINAL
gujaf-357	358	3	1, april,	DATE
gujaf-357	358	4	2024 360	DATE
gujaf-357	358	5	j. o., & osadebe	ORG
gujaf-357	358	6	2022	CARDINAL
gujaf-357	359	1	csr	ORG
gujaf-357	359	2	nigerian	NORP
gujaf-357	360	1	nigerian journal of management studies	ORG
gujaf-357	360	2	19(1	CARDINAL
gujaf-357	361	1	fama	ORG
gujaf-357	361	2	e. f., & jensen	PERSON
gujaf-357	361	3	m. c.	PERSON
gujaf-357	361	4	1983	DATE
gujaf-357	363	1	26(2	CARDINAL
gujaf-357	363	2	301	CARDINAL
gujaf-357	364	1	freeman	PERSON
gujaf-357	364	2	r. e.	PERSON
gujaf-357	364	3	1984	DATE
gujaf-357	366	1	pitman publishing	ORG
gujaf-357	367	1	garcía	GPE
gujaf-357	367	2	i. m.	PERSON
gujaf-357	367	3	garcía-meca	PERSON
gujaf-357	367	4	e., & martínez-ferrero	ORG
gujaf-357	367	5	j.	PERSON
gujaf-357	367	6	2022	CARDINAL
gujaf-357	368	1	csr	ORG
gujaf-357	368	2	journal of business ethics	ORG
gujaf-357	368	3	175(3	CARDINAL
gujaf-357	368	4	553	CARDINAL
gujaf-357	369	1	021	CARDINAL
gujaf-357	369	2	garcía	GPE
gujaf-357	369	3	i. m.	PERSON
gujaf-357	369	4	j., & garcía	ORG
gujaf-357	369	5	e.	PERSON
gujaf-357	369	6	2022	CARDINAL
gujaf-357	370	1	csr	ORG
gujaf-357	371	1	899–912	CARDINAL
gujaf-357	372	1	j.	PERSON
gujaf-357	372	2	2021	CARDINAL
gujaf-357	373	1	csr	ORG
gujaf-357	373	2	nigerian	NORP
gujaf-357	374	1	11(2	CARDINAL
gujaf-357	375	1	jensen	PERSON
gujaf-357	375	2	m. c.	PERSON
gujaf-357	375	3	w. h.	PERSON
gujaf-357	375	4	1976	DATE
gujaf-357	377	1	journal of financial economics	ORG
gujaf-357	377	2	3(4	CARDINAL
gujaf-357	377	3	305-360	CARDINAL
gujaf-357	378	1	kajola	ORG
gujaf-357	378	2	s. o.	PERSON
gujaf-357	378	3	eze	ORG
gujaf-357	378	4	s. c., & adepoju	PERSON
gujaf-357	378	5	a. a.	PERSON
gujaf-357	378	6	2023	CARDINAL
gujaf-357	379	1	nigerian	NORP
gujaf-357	380	1	7(2	CARDINAL
gujaf-357	380	2	34	CARDINAL
gujaf-357	381	1	2022-0042	CARDINAL
gujaf-357	381	2	s. o.	PERSON
gujaf-357	381	3	j., & olayemi	ORG
gujaf-357	381	4	2023	CARDINAL
gujaf-357	382	1	nigeria	GPE
gujaf-357	383	1	12(1	CARDINAL
gujaf-357	383	2	112–124	CARDINAL
gujaf-357	384	1	https://doi.org/10.5430/afr.v12n1p112 kang	PERSON
gujaf-357	384	2	j., kim	PERSON
gujaf-357	384	3	& lee	PERSON
gujaf-357	384	4	2010	DATE
gujaf-357	386	1	journal of business ethics	ORG
gujaf-357	386	2	92(3	CARDINAL
gujaf-357	386	3	433	CARDINAL
gujaf-357	387	1	konrad	PERSON
gujaf-357	387	2	a. m.	PERSON
gujaf-357	387	3	kramer	PERSON
gujaf-357	387	4	w., & erkut	ORG
gujaf-357	387	5	s.	PERSON
gujaf-357	387	6	2020	DATE
gujaf-357	389	1	296-319	CARDINAL
gujaf-357	390	1	ranta	PERSON
gujaf-357	390	2	m.	PERSON
gujaf-357	390	3	2024	CARDINAL
gujaf-357	391	1	esg	GPE
gujaf-357	392	1	24(8	CARDINAL
gujaf-357	392	2	175	CARDINAL
gujaf-357	393	1	12 meyer	PERSON
gujaf-357	393	2	j. w.	PERSON
gujaf-357	393	3	& rowan	PERSON
gujaf-357	393	4	b.	PERSON
gujaf-357	393	5	1977	DATE
gujaf-357	395	1	american journal of sociology	ORG
gujaf-357	395	2	83(2	CARDINAL
gujaf-357	395	3	340	CARDINAL
gujaf-357	396	1	nguyen	PERSON
gujaf-357	396	2	t., & tran	ORG
gujaf-357	396	3	2023	CARDINAL
gujaf-357	398	1	journal of international business studies	ORG
gujaf-357	398	2	54(1	CARDINAL
gujaf-357	398	3	87	CARDINAL
gujaf-357	399	1	https://doi.org/10.1057/s41267-021-00432-2 obalola	PERSON
gujaf-357	399	2	m., akintola	ORG
gujaf-357	399	3	o., & ayoola	ORG
gujaf-357	399	4	2021	CARDINAL
gujaf-357	400	1	nigerian	NORP
gujaf-357	401	1	african journal of business management	ORG
gujaf-357	401	2	95–105	CARDINAL
gujaf-357	402	1	w. y.	PERSON
gujaf-357	402	2	chang	PERSON
gujaf-357	402	3	y. k.	PERSON
gujaf-357	402	4	2019	DATE
gujaf-357	404	1	156(4	DATE
gujaf-357	404	2	851 869	CARDINAL
gujaf-357	405	1	https://doi.org/10.1007/s10551-017-3575-6 gusau journal of accounting	ORG
gujaf-357	405	2	5	CARDINAL
gujaf-357	405	3	1, april	DATE
gujaf-357	405	4	2024	CARDINAL
gujaf-357	405	5	361	CARDINAL
gujaf-357	405	6	& abubakar	PERSON
gujaf-357	405	7	r. y.	PERSON
gujaf-357	405	8	2021	CARDINAL
gujaf-357	406	1	csr	ORG
gujaf-357	406	2	nigerian	NORP
gujaf-357	407	1	african governance & development	ORG
gujaf-357	407	2	9(3	CARDINAL
gujaf-357	407	3	29–46	CARDINAL
gujaf-357	408	1	orazalin	PERSON
gujaf-357	408	2	2020	DATE
gujaf-357	410	1	12(9	DATE
gujaf-357	410	2	2746	CARDINAL
gujaf-357	411	1	pfeffer	PERSON
gujaf-357	411	2	j., & salancik	ORG
gujaf-357	411	3	g. r.	PERSON
gujaf-357	411	4	1978	DATE
gujaf-357	413	1	harper & row	ORG
gujaf-357	414	1	sanan	PERSON
gujaf-357	414	2	n. k.	PERSON
gujaf-357	414	3	2018	DATE
gujaf-357	416	1	international journal of business and management	ORG
gujaf-357	416	2	13(5	CARDINAL
gujaf-357	416	3	120 135	CARDINAL