id	sid	eid	entity	type
gujaf-358	1	1	microsoft	ORG
gujaf-358	1	2	anan vol 5	PERSON
gujaf-358	1	3	2	CARDINAL
gujaf-358	1	4	october 2024 2	DATE
gujaf-358	1	5	gusau journal of accounting	ORG
gujaf-358	1	6	5	CARDINAL
gujaf-358	1	7	2, october	DATE
gujaf-358	1	8	2024	DATE
gujaf-358	1	9	5	CARDINAL
gujaf-358	1	10	2	CARDINAL
gujaf-358	1	11	october	DATE
gujaf-358	1	12	2024	CARDINAL
gujaf-358	1	13	2756-665x	CARDINAL
gujaf-358	1	14	social sciences	ORG
gujaf-358	1	15	federal university gusau	ORG
gujaf-358	1	16	zamfara state	GPE
gujaf-358	1	17	gusau journal of accounting	ORG
gujaf-358	1	18	5	CARDINAL
gujaf-358	1	19	2, october	DATE
gujaf-358	1	20	2024	CARDINAL
gujaf-358	1	21	5	CARDINAL
gujaf-358	1	22	2	CARDINAL
gujaf-358	1	23	october	DATE
gujaf-358	1	24	2024	CARDINAL
gujaf-358	1	25	2756-665x	CARDINAL
gujaf-358	1	26	social sciences	ORG
gujaf-358	1	27	federal university gusau	ORG
gujaf-358	1	28	zamfara state	GPE
gujaf-358	2	1	ahmadu bello university press limited	ORG
gujaf-358	2	2	zaria kaduna	PERSON
gujaf-358	2	3	nigeria	GPE
gujaf-358	3	1	08065949711	CARDINAL
gujaf-358	3	2	069-879121	CARDINAL
gujaf-358	4	1	www.abupress.com.ng gusau journal of accounting	ORG
gujaf-358	4	2	5	CARDINAL
gujaf-358	4	3	2, october	DATE
gujaf-358	4	4	2024	CARDINAL
gujaf-358	4	5	shehu usman hassan department	PERSON
gujaf-358	5	1	muhammad mustapha	PERSON
gujaf-358	5	2	ahmadu bello university	ORG
gujaf-358	5	3	zaria	PERSON
gujaf-358	5	4	kaduna state	GPE
gujaf-358	6	1	umar farouk	PERSON
gujaf-358	6	2	federal university gusau	ORG
gujaf-358	6	3	zamfara state	GPE
gujaf-358	7	1	modu kumshe department of accounting	ORG
gujaf-358	7	2	university of maiduguri	ORG
gujaf-358	7	3	borno	GPE
gujaf-358	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-358	8	2	paul university	ORG
gujaf-358	9	1	prof kabir tahir hamid	PERSON
gujaf-358	9	2	bayero university	ORG
gujaf-358	9	3	kano	ORG
gujaf-358	10	1	prof	PERSON
gujaf-358	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-358	11	2	university of jos	ORG
gujaf-358	12	1	clifford ofurum department of accounting	ORG
gujaf-358	12	2	university of portharcourt	ORG
gujaf-358	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-358	14	2	ahmadu bello university	ORG
gujaf-358	14	3	zaria	PERSON
gujaf-358	15	1	prof	PERSON
gujaf-358	16	1	yusuf	PERSON
gujaf-358	17	1	b. rahman	PERSON
gujaf-358	17	2	lagos state university	ORG
gujaf-358	19	1	suleiman a. s. aruwa	PERSON
gujaf-358	19	2	nasarawa state university	ORG
gujaf-358	19	3	keffi	GPE
gujaf-358	21	1	muhammad junaidu	PERSON
gujaf-358	21	2	kurawa department of accounting	ORG
gujaf-358	21	3	university kano	ORG
gujaf-358	23	1	muhammad habibu sabari department	PERSON
gujaf-358	23	2	ahmadu bello university	ORG
gujaf-358	23	3	zaria.	PERSON
gujaf-358	24	1	gusau journal of accounting	ORG
gujaf-358	24	2	5	CARDINAL
gujaf-358	24	3	2, october	DATE
gujaf-358	24	4	2024	CARDINAL
gujaf-358	25	1	okpanachi joshua department of accounting	ORG
gujaf-358	25	2	nigerian defence academy	ORG
gujaf-358	25	3	kaduna	GPE
gujaf-358	26	1	hassan ibrahim department	PERSON
gujaf-358	26	2	ibb university	ORG
gujaf-358	26	3	niger state	GPE
gujaf-358	27	1	prof	PERSON
gujaf-358	28	1	mary okwo department of accounting	ORG
gujaf-358	28	2	enugu state university of science and technology	ORG
gujaf-358	30	1	aminu isah department of accounting	ORG
gujaf-358	30	2	bayero university	ORG
gujaf-358	30	3	kano	ORG
gujaf-358	31	1	prof	PERSON
gujaf-358	32	1	ahmadu bello department of accounting	ORG
gujaf-358	32	2	ahmadu bello university	ORG
gujaf-358	32	3	zaria	PERSON
gujaf-358	33	1	prof	PERSON
gujaf-358	34	1	musa yelwa abubakar department	PERSON
gujaf-358	34	2	usmanu danfodiyo university	ORG
gujaf-358	34	3	sokoto state	ORG
gujaf-358	35	1	prof	ORG
gujaf-358	36	1	salisu abubakar department of accounting	ORG
gujaf-358	36	2	ahmadu bello university	ORG
gujaf-358	36	3	zaria	PERSON
gujaf-358	36	4	kaduna state	GPE
gujaf-358	37	1	prof	PERSON
gujaf-358	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-358	38	2	bayero university	ORG
gujaf-358	39	1	prof	PERSON
gujaf-358	40	1	sunusi sa'ad ahmad department	PERSON
gujaf-358	40	2	dutse	GPE
gujaf-358	40	3	jigawa state	GPE
gujaf-358	42	1	onipeadebenege yahaya department of accounting	ORG
gujaf-358	42	2	nigerian defence academy	ORG
gujaf-358	42	3	kaduna state	GPE
gujaf-358	43	1	prof	PERSON
gujaf-358	44	1	saidu adamu department of accounting	ORG
gujaf-358	46	1	american university of nigeria	ORG
gujaf-358	46	2	yola	ORG
gujaf-358	47	1	prof	PERSON
gujaf-358	48	1	fatima	PERSON
gujaf-358	48	2	university of maiduguri	ORG
gujaf-358	48	3	borno	GPE
gujaf-358	49	1	dr.	PERSON
gujaf-358	49	2	nasiru a. ka’oje	PERSON
gujaf-358	49	3	usmanu danfodiyo university	ORG
gujaf-358	49	4	sokoto	PERSON
gujaf-358	50	1	aminu abdullahi department of accounting	ORG
gujaf-358	50	2	usmanu danfodiyo university sokoto	ORG
gujaf-358	51	1	gusau journal of accounting	ORG
gujaf-358	51	2	5	CARDINAL
gujaf-358	51	3	2, october	DATE
gujaf-358	51	4	2024	CARDINAL
gujaf-358	51	5	nasiru yunusa department	PERSON
gujaf-358	51	6	ahmadu bello university	ORG
gujaf-358	51	7	zaria	PERSON
gujaf-358	52	1	aisha	PERSON
gujaf-358	52	2	muhammad department	PERSON
gujaf-358	52	3	ahmadu bello university	ORG
gujaf-358	52	4	zaria	PERSON
gujaf-358	53	1	lawal muhammad	PERSON
gujaf-358	53	2	ahmadu bello university	ORG
gujaf-358	53	3	zaria	PERSON
gujaf-358	54	1	bashir umar farouk	PERSON
gujaf-358	54	2	federal university gusau	ORG
gujaf-358	54	3	zamfara state	GPE
gujaf-358	55	1	dr emmanuel omokhuale department	PERSON
gujaf-358	55	2	federal university gusau	ORG
gujaf-358	56	1	state advisory board	ORG
gujaf-358	57	1	kabiru isah	PERSON
gujaf-358	57	2	bayero university kano	ORG
gujaf-358	58	1	bashir	PERSON
gujaf-358	58	2	usmanu danfodiyo university sokoto	ORG
gujaf-358	58	3	sokoto state	ORG
gujaf-358	60	1	muhammad tanko	PERSON
gujaf-358	60	2	kaduna state university	ORG
gujaf-358	60	3	kaduna	GPE
gujaf-358	61	1	usmanu danfodiyo university sokoto	ORG
gujaf-358	61	2	sokoto state	ORG
gujaf-358	63	1	aliyu sulaiman kantudu	PERSON
gujaf-358	63	2	university kano	ORG
gujaf-358	64	1	yazid kabir ibrahim	PERSON
gujaf-358	64	2	federal university gusau	ORG
gujaf-358	64	3	zamfara state	GPE
gujaf-358	65	1	gusau journal of accounting	ORG
gujaf-358	65	2	5	CARDINAL
gujaf-358	65	3	2, october	DATE
gujaf-358	65	4	2024	CARDINAL
gujaf-358	65	5	gusau journal of accounting	ORG
gujaf-358	66	1	two	CARDINAL
gujaf-358	66	2	april and october annually	DATE
gujaf-358	67	1	the department of accounting	ORG
gujaf-358	67	2	social sciences	ORG
gujaf-358	67	3	federal university gusau	ORG
gujaf-358	67	4	zamfara state	GPE
gujaf-358	67	5	nigeria	GPE
gujaf-358	67	6	islamic finance	ORG
gujaf-358	67	7	islamic	NORP
gujaf-358	68	1	english	LANGUAGE
gujaf-358	69	1	more than 15	CARDINAL
gujaf-358	69	2	a4	ORG
gujaf-358	69	3	1.5	CARDINAL
gujaf-358	69	4	12	CARDINAL
gujaf-358	70	1	25 percent	PERCENT
gujaf-358	71	1	5000	CARDINAL
gujaf-358	71	2	more than 250	CARDINAL
gujaf-358	71	3	four	CARDINAL
gujaf-358	72	1	apa 7th	PRODUCT
gujaf-358	73	1	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-358	73	2	5	CARDINAL
gujaf-358	73	3	2, october	DATE
gujaf-358	73	4	2024	CARDINAL
gujaf-358	77	1	fcmb	PERSON
gujaf-358	77	2	7278465011	DATE
gujaf-358	77	3	gusau journal of accounting	ORG
gujaf-358	77	4	a.u	PERSON
gujaf-358	77	5	federal university gusau	ORG
gujaf-358	77	6	zamfara state	GPE
gujaf-358	79	1	+2348069393824	DATE
gujaf-358	79	2	journals.gujaf.com.ng gusau journal of accounting	ORG
gujaf-358	79	3	5	CARDINAL
gujaf-358	79	4	2, october	DATE
gujaf-358	79	5	2024	CARDINAL
gujaf-358	79	6	nigeria	GPE
gujaf-358	79	7	two	CARDINAL
gujaf-358	79	8	joseph olorunfemi akande	PERSON
gujaf-358	79	9	phd .......................................................................................	PERSON
gujaf-358	80	1	1-18	CARDINAL
gujaf-358	80	2	nigeria	GPE
gujaf-358	80	3	fatima shehu giwa	PERSON
gujaf-358	81	1	benjamin kumai gugong	PERSON
gujaf-358	81	2	gloria pam dachomo	PERSON
gujaf-358	81	3	19-33	CARDINAL
gujaf-358	81	4	issa	PERSON
gujaf-358	81	5	abdulkadri	PERSON
gujaf-358	81	6	34	CARDINAL
gujaf-358	81	7	dmbs	ORG
gujaf-358	81	8	nigeria florence	GPE
gujaf-358	81	9	benjamin kumai gugong	PERSON
gujaf-358	81	10	augustine ayuba	ORG
gujaf-358	81	11	idris mohammed	PERSON
gujaf-358	81	12	48-69	CARDINAL
gujaf-358	81	13	covid-19	PERSON
gujaf-358	81	14	nigeria	GPE
gujaf-358	81	15	abdulrahman ngadi	PERSON
gujaf-358	81	16	abubakar	PERSON
gujaf-358	81	17	aliyu	PERSON
gujaf-358	81	18	abdu	GPE
gujaf-358	81	19	abubakar	PERSON
gujaf-358	82	1	70-87	CARDINAL
gujaf-358	82	2	nigeria	GPE
gujaf-358	82	3	saka tunde abdulsalam	PERSON
gujaf-358	82	4	ph.d	NORP
gujaf-358	83	1	88-108	CARDINAL
gujaf-358	83	2	nigeria	GPE
gujaf-358	83	3	ibrahim yinka	PERSON
gujaf-358	83	4	agbeyinka	PERSON
gujaf-358	84	1	109-123	CARDINAL
gujaf-358	84	2	nigeria	GPE
gujaf-358	85	1	muhammad	PERSON
gujaf-358	85	2	aisha chado	PERSON
gujaf-358	86	1	124	CARDINAL
gujaf-358	86	2	nigeria	GPE
gujaf-358	86	3	joseph olorunfemi	PERSON
gujaf-358	87	1	143	CARDINAL
gujaf-358	87	2	nigeria	GPE
gujaf-358	87	3	ahmad abdullahi	PERSON
gujaf-358	87	4	dr ibrahim mohammed	PERSON
gujaf-358	87	5	dr isma’il	PERSON
gujaf-358	87	6	idris ....................................................................................................................	PERSON
gujaf-358	88	1	156	CARDINAL
gujaf-358	88	2	172	CARDINAL
gujaf-358	88	3	nigeria	GPE
gujaf-358	88	4	muhammad	PERSON
gujaf-358	88	5	aisha chado	PERSON
gujaf-358	88	6	203	CARDINAL
gujaf-358	88	7	nigeria	GPE
gujaf-358	88	8	kayode david kolawole	PERSON
gujaf-358	88	9	222	CARDINAL
gujaf-358	88	10	234	CARDINAL
gujaf-358	88	11	5	CARDINAL
gujaf-358	88	12	2, october	DATE
gujaf-358	88	13	2024	DATE
gujaf-358	88	14	nigeria	GPE
gujaf-358	89	1	haruna muhammed musa	PERSON
gujaf-358	89	2	235	CARDINAL
gujaf-358	89	3	nigeria	GPE
gujaf-358	90	1	ibrahim yinka agbeyinka	PERSON
gujaf-358	90	2	249	CARDINAL
gujaf-358	90	3	benue state	GPE
gujaf-358	90	4	nigeria	GPE
gujaf-358	90	5	caleb john	PERSON
gujaf-358	91	1	aliyu nuraddeen shehu	PERSON
gujaf-358	91	2	bello a. ahmad	PERSON
gujaf-358	91	3	ahmed aliyu	PERSON
gujaf-358	91	4	abdullahi phd	PERSON
gujaf-358	91	5	mohammed musa abdulkarim phd ....................................................................	PERSON
gujaf-358	91	6	262	CARDINAL
gujaf-358	91	7	nigeria	GPE
gujaf-358	92	1	ibrahim kabir adedeji	PERSON
gujaf-358	92	2	dr ibrahim muhammed	PERSON
gujaf-358	93	1	muhammed habibu sabari prof	PERSON
gujaf-358	94	1	abiodun popoola	PERSON
gujaf-358	95	1	283	CARDINAL
gujaf-358	95	2	nigerian	NORP
gujaf-358	95	3	rofiat, prof	ORG
gujaf-358	95	4	sani abdullahi	PERSON
gujaf-358	95	5	dr.	PERSON
gujaf-358	95	6	ibrahim mohammed	PERSON
gujaf-358	96	1	ahmad dogarawa	PERSON
gujaf-358	97	1	298	CARDINAL
gujaf-358	97	2	the nigerian exchange	ORG
gujaf-358	97	3	salisu isyaku dahiru	ORG
gujaf-358	97	4	adeyemi	GPE
gujaf-358	97	5	phd	PERSON
gujaf-358	97	6	suleiman salami	PERSON
gujaf-358	97	7	phd	PERSON
gujaf-358	97	8	315	CARDINAL
gujaf-358	97	9	lagos	GPE
gujaf-358	97	10	nigeria	GPE
gujaf-358	97	11	kayode david kolawole	PERSON
gujaf-358	98	1	332-343	CARDINAL
gujaf-358	98	2	nigeria	GPE
gujaf-358	98	3	emmanuel imuede	PERSON
gujaf-358	99	1	344	CARDINAL
gujaf-358	99	2	nigeria	GPE
gujaf-358	99	3	daniel gbadebo	PERSON
gujaf-358	99	4	357	CARDINAL
gujaf-358	99	5	imuede	NORP
gujaf-358	99	6	369	CARDINAL
gujaf-358	99	7	383	CARDINAL
gujaf-358	99	8	south africa	GPE
gujaf-358	100	1	ahmed oluwatobi adekunle	PERSON
gujaf-358	101	1	384	CARDINAL
gujaf-358	101	2	nigeria	GPE
gujaf-358	101	3	ahmad abdullahi	PERSON
gujaf-358	101	4	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-358	101	5	idris	PERSON
gujaf-358	101	6	397-413	CARDINAL
gujaf-358	101	7	nigeria	GPE
gujaf-358	102	1	ibrahim halidu	PERSON
gujaf-358	102	2	ph.d	ORG
gujaf-358	102	3	amina umar	PERSON
gujaf-358	102	4	413-434	CARDINAL
gujaf-358	102	5	5	CARDINAL
gujaf-358	102	6	2, october	DATE
gujaf-358	102	7	2024 413	CARDINAL
gujaf-358	102	8	nigeria	GPE
gujaf-358	102	9	ibrahim halidu	PERSON
gujaf-358	102	10	ph.d	ORG
gujaf-358	103	1	anan university kwall	ORG
gujaf-358	103	2	jos	GPE
gujaf-358	103	3	nigeria	GPE
gujaf-358	103	4	amina umar	PERSON
gujaf-358	103	5	zaria amynahumar@gmail.com	PERSON
gujaf-358	104	1	nigerian	NORP
gujaf-358	105	1	csr	ORG
gujaf-358	105	2	nigeria	GPE
gujaf-358	106	1	80	CARDINAL
gujaf-358	107	1	annual	DATE
gujaf-358	109	1	three	CARDINAL
gujaf-358	109	2	csr	ORG
gujaf-358	111	1	nigeria	GPE
gujaf-358	112	1	csr	ORG
gujaf-358	113	1	nigerian	NORP
gujaf-358	114	1	csr	ORG
gujaf-358	114	2	1.0	CARDINAL
gujaf-358	114	3	csr	ORG
gujaf-358	114	4	nigeria	GPE
gujaf-358	116	1	csr	ORG
gujaf-358	118	1	csr	ORG
gujaf-358	118	2	2020	DATE
gujaf-358	120	1	gusau journal of accounting	ORG
gujaf-358	120	2	5	CARDINAL
gujaf-358	120	3	2, october	DATE
gujaf-358	120	4	2024 414	DATE
gujaf-358	120	5	csr	ORG
gujaf-358	120	6	nigeria	GPE
gujaf-358	123	1	csr	ORG
gujaf-358	123	2	nigeria	GPE
gujaf-358	123	3	nwagbara & kalagbor	ORG
gujaf-358	123	4	2021	CARDINAL
gujaf-358	124	1	csr	ORG
gujaf-358	125	1	csr	ORG
gujaf-358	126	1	csr	ORG
gujaf-358	126	2	2024	CARDINAL
gujaf-358	127	1	csr	ORG
gujaf-358	130	1	nigeria	GPE
gujaf-358	130	2	csr	ORG
gujaf-358	130	3	yusuf & dandago	ORG
gujaf-358	130	4	2023	CARDINAL
gujaf-358	133	1	nigerian	NORP
gujaf-358	133	2	csr	ORG
gujaf-358	133	3	lawal	PERSON
gujaf-358	133	4	2021	DATE
gujaf-358	134	1	nigerian	NORP
gujaf-358	135	1	csr	ORG
gujaf-358	135	2	nigeria	GPE
gujaf-358	135	3	2023	CARDINAL
gujaf-358	136	1	nigeria	GPE
gujaf-358	137	1	csr	ORG
gujaf-358	138	1	nigeria	GPE
gujaf-358	140	1	gusau journal of accounting	ORG
gujaf-358	140	2	5	CARDINAL
gujaf-358	140	3	2, october	DATE
gujaf-358	140	4	2024 415	DATE
gujaf-358	140	5	csr	ORG
gujaf-358	142	1	nigerian	NORP
gujaf-358	143	1	nigerian	NORP
gujaf-358	144	1	csr	ORG
gujaf-358	144	2	nigerian	NORP
gujaf-358	145	1	csr	ORG
gujaf-358	147	1	2020	DATE
gujaf-358	147	2	csr	ORG
gujaf-358	148	1	2021	CARDINAL
gujaf-358	148	2	csr	ORG
gujaf-358	148	3	nigeria	GPE
gujaf-358	150	1	2023	CARDINAL
gujaf-358	150	2	csr	ORG
gujaf-358	151	1	csr	ORG
gujaf-358	151	2	nigeria	GPE
gujaf-358	153	1	yusuf	PERSON
gujaf-358	153	2	2023	CARDINAL
gujaf-358	154	1	lawal	PERSON
gujaf-358	154	2	2021	CARDINAL
gujaf-358	154	3	csr	ORG
gujaf-358	155	1	oyerogba et al	PERSON
gujaf-358	156	1	2023	CARDINAL
gujaf-358	157	1	nigerian	NORP
gujaf-358	157	2	csr	ORG
gujaf-358	159	1	lawal	PERSON
gujaf-358	159	2	2021	CARDINAL
gujaf-358	160	1	2021	CARDINAL
gujaf-358	161	1	oyerogba et al	PERSON
gujaf-358	162	1	2023	CARDINAL
gujaf-358	163	1	nigerian	NORP
gujaf-358	164	1	gusau journal of accounting	ORG
gujaf-358	164	2	5	CARDINAL
gujaf-358	164	3	2, october	DATE
gujaf-358	164	4	2024	CARDINAL
gujaf-358	164	5	416	CARDINAL
gujaf-358	166	1	2023	CARDINAL
gujaf-358	167	1	nwagbara	PERSON
gujaf-358	167	2	2021	CARDINAL
gujaf-358	167	3	csr	ORG
gujaf-358	168	1	lawal	PERSON
gujaf-358	168	2	2021	CARDINAL
gujaf-358	168	3	csr	ORG
gujaf-358	169	1	nigerian	NORP
gujaf-358	169	2	nigeria	GPE
gujaf-358	169	3	csr	ORG
gujaf-358	170	1	csr yusuf	PERSON
gujaf-358	170	2	2023	CARDINAL
gujaf-358	170	3	nigeria	GPE
gujaf-358	171	1	2018	DATE
gujaf-358	171	2	2020	DATE
gujaf-358	172	1	csr	ORG
gujaf-358	174	1	2023	CARDINAL
gujaf-358	174	2	nigerian	NORP
gujaf-358	175	1	22	CARDINAL
gujaf-358	176	1	csr	ORG
gujaf-358	177	1	abdullahi et al	ORG
gujaf-358	178	1	2023	CARDINAL
gujaf-358	178	2	csr	ORG
gujaf-358	178	3	nigerian	NORP
gujaf-358	179	1	17	CARDINAL
gujaf-358	179	2	2012	DATE
gujaf-358	179	3	2021	DATE
gujaf-358	179	4	csr	ORG
gujaf-358	180	1	csr	ORG
gujaf-358	181	1	csr lawal	PERSON
gujaf-358	181	2	2021	CARDINAL
gujaf-358	181	3	nigerian	NORP
gujaf-358	182	1	annual	DATE
gujaf-358	183	1	2021	CARDINAL
gujaf-358	183	2	csr	ORG
gujaf-358	183	3	nigeria	GPE
gujaf-358	186	1	2024	CARDINAL
gujaf-358	186	2	nigerian	NORP
gujaf-358	189	1	csr gusau journal of accounting	ORG
gujaf-358	189	2	5	CARDINAL
gujaf-358	189	3	2, october	DATE
gujaf-358	189	4	2024	CARDINAL
gujaf-358	189	5	417	CARDINAL
gujaf-358	190	1	2024	CARDINAL
gujaf-358	190	2	nigerian	NORP
gujaf-358	193	1	2021	CARDINAL
gujaf-358	194	1	nigerian	NORP
gujaf-358	195	1	lawal	PERSON
gujaf-358	195	2	2021	CARDINAL
gujaf-358	195	3	csr	ORG
gujaf-358	196	1	nigerian	NORP
gujaf-358	199	1	nigerian	NORP
gujaf-358	199	2	csr	ORG
gujaf-358	200	1	nigerian	NORP
gujaf-358	201	1	csr	ORG
gujaf-358	205	1	nigerian	NORP
gujaf-358	208	1	csr	ORG
gujaf-358	209	1	nigerian	NORP
gujaf-358	211	1	csr	ORG
gujaf-358	212	1	3.0	CARDINAL
gujaf-358	212	2	csr	ORG
gujaf-358	212	3	nigeria	GPE
gujaf-358	213	1	the study gusau journal of accounting	ORG
gujaf-358	213	2	5	CARDINAL
gujaf-358	213	3	2, october	DATE
gujaf-358	213	4	2024 418	DATE
gujaf-358	214	1	csr	ORG
gujaf-358	214	2	2013	DATE
gujaf-358	216	1	jensen	PERSON
gujaf-358	216	2	1983	DATE
gujaf-358	216	3	csr	ORG
gujaf-358	217	1	nine	CARDINAL
gujaf-358	217	2	the nigerian exchange	ORG
gujaf-358	217	3	2023	CARDINAL
gujaf-358	218	1	csr	ORG
gujaf-358	219	1	2008	DATE
gujaf-358	219	2	csr	ORG
gujaf-358	220	1	1	CARDINAL
gujaf-358	220	2	nigeria	GPE
gujaf-358	220	3	year listed	DATE
gujaf-358	220	4	year	DATE
gujaf-358	220	5	1	CARDINAL
gujaf-358	220	6	1985	DATE
gujaf-358	220	7	1985	DATE
gujaf-358	220	8	2	CARDINAL
gujaf-358	220	9	conoil plc	ORG
gujaf-358	220	10	1989 1970	DATE
gujaf-358	220	11	3 eterna plc	ORG
gujaf-358	220	12	1998	DATE
gujaf-358	220	13	1989	DATE
gujaf-358	220	14	4	CARDINAL
gujaf-358	220	15	japaul gold & ventures plc	ORG
gujaf-358	220	16	2005	DATE
gujaf-358	220	17	1994	DATE
gujaf-358	220	18	5	CARDINAL
gujaf-358	220	19	1978 1969	DATE
gujaf-358	220	20	6	CARDINAL
gujaf-358	220	21	1992	DATE
gujaf-358	220	22	7	CARDINAL
gujaf-358	220	23	seplat energy plc	ORG
gujaf-358	220	24	2014 2009	DATE
gujaf-358	220	25	8	CARDINAL
gujaf-358	220	26	nigeria plc	ORG
gujaf-358	220	27	2001 1956	DATE
gujaf-358	220	28	2023	CARDINAL
gujaf-358	221	1	eight	CARDINAL
gujaf-358	221	2	annual	DATE
gujaf-358	221	3	between 2013	DATE
gujaf-358	221	4	2022	CARDINAL
gujaf-358	225	1	secondary	ORDINAL
gujaf-358	225	2	annual	DATE
gujaf-358	226	1	the nigerian exchange	ORG
gujaf-358	227	1	csr	ORG
gujaf-358	227	2	csr	ORG
gujaf-358	228	1	csr	ORG
gujaf-358	228	2	12	CARDINAL
gujaf-358	229	1	gusau journal of accounting	ORG
gujaf-358	229	2	5	CARDINAL
gujaf-358	229	3	2, october	DATE
gujaf-358	229	4	2024 419	DATE
gujaf-358	230	1	1	CARDINAL
gujaf-358	230	2	csr	ORG
gujaf-358	231	1	2009	DATE
gujaf-358	232	1	2011	DATE
gujaf-358	233	1	nurleni et al	PERSON
gujaf-358	234	1	2018	DATE
gujaf-358	234	2	dakhli	PERSON
gujaf-358	234	3	2021	CARDINAL
gujaf-358	235	1	nurleni et al	PERSON
gujaf-358	236	1	2018	DATE
gujaf-358	237	1	2019	DATE
gujaf-358	238	1	guo & zheng	ORG
gujaf-358	238	2	2021	CARDINAL
gujaf-358	238	3	masud et al	PERSON
gujaf-358	239	1	2018	DATE
gujaf-358	239	2	cv	ORG
gujaf-358	240	1	febryanti &	ORG
gujaf-358	240	2	2023	CARDINAL
gujaf-358	240	3	li & zhang	ORG
gujaf-358	240	4	2010	DATE
gujaf-358	240	5	2023	CARDINAL
gujaf-358	241	1	csr	ORG
gujaf-358	241	2	nigeria	GPE
gujaf-358	242	1	β0+β1moit+β2ioit+β3foit+β4levit+εit	NORP
gujaf-358	243	1	1	CARDINAL
gujaf-358	244	1	= intercept gusau journal of accounting	ORG
gujaf-358	244	2	5	CARDINAL
gujaf-358	244	3	2, october	DATE
gujaf-358	244	4	2024 420	DATE
gujaf-358	245	1	4.0	CARDINAL
gujaf-358	246	1	nigeria	GPE
gujaf-358	247	1	1	CARDINAL
gujaf-358	247	2	csr	ORG
gujaf-358	249	1	1	CARDINAL
gujaf-358	250	1	1	CARDINAL
gujaf-358	252	1	max	PERSON
gujaf-358	252	2	csr	ORG
gujaf-358	252	3	0.531	CARDINAL
gujaf-358	252	4	0.187	MONEY
gujaf-358	252	5	12.64	CARDINAL
gujaf-358	252	6	1.21 35.43	CARDINAL
gujaf-358	252	7	28.93	CARDINAL
gujaf-358	252	8	4.58 67.92	CARDINAL
gujaf-358	252	9	19.71	CARDINAL
gujaf-358	252	10	10.214 3.02 48.77	CARDINAL
gujaf-358	252	11	10	CARDINAL
gujaf-358	252	12	2023	CARDINAL
gujaf-358	253	1	1	CARDINAL
gujaf-358	253	2	nigeria	GPE
gujaf-358	254	1	0.531	CARDINAL
gujaf-358	255	1	csr	ORG
gujaf-358	256	1	0.134	CARDINAL
gujaf-358	256	2	0.890	CARDINAL
gujaf-358	257	1	12.64%	PERCENT
gujaf-358	257	2	8.732	CARDINAL
gujaf-358	258	1	28.93%	PERCENT
gujaf-358	258	2	15.401	CARDINAL
gujaf-358	259	1	19.71%	PERCENT
gujaf-358	259	2	nigerian	NORP
gujaf-358	260	1	0.412	CARDINAL
gujaf-358	261	1	gusau journal of accounting	ORG
gujaf-358	261	2	5	CARDINAL
gujaf-358	261	3	2, october	DATE
gujaf-358	261	4	2024 421	DATE
gujaf-358	263	1	2	CARDINAL
gujaf-358	263	2	.215	CARDINAL
gujaf-358	263	3	1	CARDINAL
gujaf-358	263	4	.289	CARDINAL
gujaf-358	263	5	1	CARDINAL
gujaf-358	263	6	.346	CARDINAL
gujaf-358	263	7	1	CARDINAL
gujaf-358	263	8	1	CARDINAL
gujaf-358	263	9	10	CARDINAL
gujaf-358	263	10	2023	CARDINAL
gujaf-358	264	1	2	CARDINAL
gujaf-358	264	2	linear	ORG
gujaf-358	265	1	csr	ORG
gujaf-358	265	2	.346	CARDINAL
gujaf-358	265	3	csr	ORG
gujaf-358	266	1	nigeria	GPE
gujaf-358	267	1	csr	ORG
gujaf-358	267	2	csr	ORG
gujaf-358	268	1	csr	ORG
gujaf-358	268	2	.215	CARDINAL
gujaf-358	269	1	csr	ORG
gujaf-358	270	1	csr	ORG
gujaf-358	270	2	csr	ORG
gujaf-358	271	1	nigerian	NORP
gujaf-358	272	1	csr	ORG
gujaf-358	273	1	3	CARDINAL
gujaf-358	273	2	5	CARDINAL
gujaf-358	273	3	2, october	DATE
gujaf-358	273	4	2024	CARDINAL
gujaf-358	273	5	422	CARDINAL
gujaf-358	273	6	95%	PERCENT
gujaf-358	273	7	0.321	CARDINAL
gujaf-358	273	8	3.821 .000	CARDINAL
gujaf-358	274	1	0.155	CARDINAL
gujaf-358	274	2	0.487	DATE
gujaf-358	274	3	0.004 0.002	CARDINAL
gujaf-358	275	1	0.0002	CARDINAL
gujaf-358	275	2	0.008	CARDINAL
gujaf-358	275	3	0.006 0.002	CARDINAL
gujaf-358	276	1	0.002	CARDINAL
gujaf-358	276	2	0.010	CARDINAL
gujaf-358	276	3	0.007	CARDINAL
gujaf-358	277	1	0.003	CARDINAL
gujaf-358	277	2	0.011	CARDINAL
gujaf-358	277	3	0.043	CARDINAL
gujaf-358	277	4	.241	CARDINAL
gujaf-358	277	5	0.035	CARDINAL
gujaf-358	277	6	.372	CARDINAL
gujaf-358	277	7	.348	CARDINAL
gujaf-358	277	8	f(4	PERSON
gujaf-358	277	9	75	DATE
gujaf-358	277	10	10.56	CARDINAL
gujaf-358	277	11	.001	CARDINAL
gujaf-358	277	12	10	CARDINAL
gujaf-358	277	13	2024	DATE
gujaf-358	277	14	nigeria	GPE
gujaf-358	278	1	csr	ORG
gujaf-358	278	2	0.007	CARDINAL
gujaf-358	281	1	0.006	CARDINAL
gujaf-358	284	1	0.004	CARDINAL
gujaf-358	284	2	csr	ORG
gujaf-358	285	1	csr	ORG
gujaf-358	286	1	csr	ORG
gujaf-358	286	2	nigeria	GPE
gujaf-358	287	1	nigerian	NORP
gujaf-358	288	1	csr	ORG
gujaf-358	288	2	0.039	CARDINAL
gujaf-358	289	1	csr	ORG
gujaf-358	290	1	0.006	CARDINAL
gujaf-358	292	1	csr	ORG
gujaf-358	292	2	0.001	CARDINAL
gujaf-358	292	3	5	CARDINAL
gujaf-358	292	4	2, october	DATE
gujaf-358	292	5	2024 423	CARDINAL
gujaf-358	292	6	csr	ORG
gujaf-358	294	1	three	CARDINAL
gujaf-358	295	1	adegbite et al.	PERSON
gujaf-358	295	2	2022	CARDINAL
gujaf-358	295	3	2021	CARDINAL
gujaf-358	295	4	2023	CARDINAL
gujaf-358	296	1	5.0	CARDINAL
gujaf-358	296	2	csr	ORG
gujaf-358	296	3	nigeria	GPE
gujaf-358	297	1	three	CARDINAL
gujaf-358	299	1	csr	ORG
gujaf-358	300	1	csr	ORG
gujaf-358	300	2	nigeria	GPE
gujaf-358	301	1	csr	ORG
gujaf-358	305	1	csr	ORG
gujaf-358	306	1	csr	ORG
gujaf-358	308	1	csr	ORG
gujaf-358	310	1	csr	ORG
gujaf-358	311	1	5	CARDINAL
gujaf-358	311	2	2, october	DATE
gujaf-358	311	3	2024	CARDINAL
gujaf-358	311	4	424	PRODUCT
gujaf-358	311	5	csr	ORG
gujaf-358	312	1	annual	DATE
gujaf-358	313	1	annually	DATE
gujaf-358	314	1	abdulfatah	PERSON
gujaf-358	314	2	l. a.	PERSON
gujaf-358	314	3	u. f., & mohammed	ORG
gujaf-358	314	4	2020	DATE
gujaf-358	315	1	nigeria	GPE
gujaf-358	317	1	adegbite	NORP
gujaf-358	317	2	e.	GPE
gujaf-358	317	3	nakajima	GPE
gujaf-358	317	4	c., & amaeshi	ORG
gujaf-358	317	5	k.	PERSON
gujaf-358	317	6	2022	CARDINAL
gujaf-358	318	1	csr	ORG
gujaf-358	319	1	journal of business ethics	ORG
gujaf-358	319	2	179(1	CARDINAL
gujaf-358	319	3	67–89	CARDINAL
gujaf-358	320	1	adegbite	ORG
gujaf-358	320	2	e.	GPE
gujaf-358	320	3	nakajima	GPE
gujaf-358	320	4	c., & amaeshi	ORG
gujaf-358	320	5	k.	PERSON
gujaf-358	320	6	2022	CARDINAL
gujaf-358	321	1	csr	ORG
gujaf-358	322	1	journal of business ethics	ORG
gujaf-358	322	2	179(1	CARDINAL
gujaf-358	322	3	67–89	CARDINAL
gujaf-358	323	1	dakhli	PERSON
gujaf-358	323	2	a.	PERSON
gujaf-358	323	3	2021	CARDINAL
gujaf-358	325	1	16(4	CARDINAL
gujaf-358	325	2	562	CARDINAL
gujaf-358	325	3	591	CARDINAL
gujaf-358	326	1	https://doi.org/10.1108/sbr-01-2021-0013 dyck, a.	PERSON
gujaf-358	326	2	lins	PERSON
gujaf-358	326	3	k. v.	PERSON
gujaf-358	326	4	roth	PERSON
gujaf-358	326	5	l., & wagner	ORG
gujaf-358	326	6	h. f.	PERSON
gujaf-358	326	7	2019	DATE
gujaf-358	329	1	journal of financial economics	ORG
gujaf-358	329	2	131(3	CARDINAL
gujaf-358	329	3	693–714	CARDINAL
gujaf-358	330	1	a. e.	PERSON
gujaf-358	330	2	udemba	PERSON
gujaf-358	330	3	e. n., & ijeoma	PERSON
gujaf-358	330	4	n. b.	PERSON
gujaf-358	330	5	2021	CARDINAL
gujaf-358	331	1	csr	ORG
gujaf-358	331	2	nigerian	NORP
gujaf-358	332	1	african	NORP
gujaf-358	332	2	28(2	GPE
gujaf-358	332	3	98–112	CARDINAL
gujaf-358	333	1	ezeoha	ORG
gujaf-358	333	2	a. e.	PERSON
gujaf-358	333	3	udemba	PERSON
gujaf-358	333	4	e. n., & ijeoma	PERSON
gujaf-358	333	5	n. b.	PERSON
gujaf-358	333	6	2021	CARDINAL
gujaf-358	334	1	csr	ORG
gujaf-358	334	2	nigerian	NORP
gujaf-358	335	1	african	NORP
gujaf-358	335	2	28(2	GPE
gujaf-358	335	3	98–112	CARDINAL
gujaf-358	336	1	febryanti	ORG
gujaf-358	336	2	i. g. d.	PERSON
gujaf-358	336	3	r.	NORP
gujaf-358	336	4	2023	CARDINAL
gujaf-358	337	1	csr	ORG
gujaf-358	338	1	international journal of application on economics and business	ORG
gujaf-358	338	2	7(1	DATE
gujaf-358	338	3	1–10	CARDINAL
gujaf-358	339	1	https://journal.untar.ac.id/index.php/ijaeb/article/view/31822 financial times	ORG
gujaf-358	340	1	2024, january 17	DATE
gujaf-358	341	1	nigeria	GPE
gujaf-358	342	1	r.	NORP
gujaf-358	342	2	k., & verbeeten, f. (2011	ORG
gujaf-358	343	1	germany	GPE
gujaf-358	344	1	233–262	CARDINAL
gujaf-358	344	2	https://doi.org/10.1007/s11846-010-0052-3 guo	PERSON
gujaf-358	344	3	m., & zheng	ORG
gujaf-358	344	4	2021	CARDINAL
gujaf-358	346	1	10(12	CARDINAL
gujaf-358	346	2	314	CARDINAL
gujaf-358	347	1	n. b.	PERSON
gujaf-358	347	2	m. o.	PERSON
gujaf-358	347	3	2021	CARDINAL
gujaf-358	348	1	csr	ORG
gujaf-358	348	2	nigeria	GPE
gujaf-358	349	1	global journal of management and business research	ORG
gujaf-358	349	2	21(7	CARDINAL
gujaf-358	349	3	53–65	CARDINAL
gujaf-358	349	4	n. b.	PERSON
gujaf-358	349	5	m. o.	PERSON
gujaf-358	349	6	2021	CARDINAL
gujaf-358	350	1	csr	ORG
gujaf-358	350	2	nigeria	GPE
gujaf-358	351	1	global journal of management and business research	ORG
gujaf-358	351	2	21(7	CARDINAL
gujaf-358	351	3	53–65	CARDINAL
gujaf-358	352	1	lawal	PERSON
gujaf-358	352	2	s.	PERSON
gujaf-358	352	3	2021	CARDINAL
gujaf-358	353	1	nigeria	GPE
gujaf-358	354	1	umyu journal of accounting	ORG
gujaf-358	354	2	1(1	CARDINAL
gujaf-358	354	3	1	CARDINAL
gujaf-358	354	4	15	CARDINAL
gujaf-358	355	1	https://doi.org/10.61143/umyu-jafr.1(1)2021.003	CARDINAL
gujaf-358	355	2	5	CARDINAL
gujaf-358	355	3	2, october	DATE
gujaf-358	355	4	2024 425	DATE
gujaf-358	355	5	d., & zhang	ORG
gujaf-358	355	6	2010	DATE
gujaf-358	357	1	china	GPE
gujaf-358	358	1	journal of financial research	ORG
gujaf-358	358	2	12(1	CARDINAL
gujaf-358	358	3	1–15	CARDINAL
gujaf-358	358	4	masud	PERSON
gujaf-358	358	5	m. a. k.	PERSON
gujaf-358	358	6	hossain	PERSON
gujaf-358	358	7	m. s.	PERSON
gujaf-358	358	8	j. d.	PERSON
gujaf-358	358	9	2018	DATE
gujaf-358	359	1	10(5	CARDINAL
gujaf-358	359	2	1267	DATE
gujaf-358	360	1	https://doi.org/10.3390/su10051267 nurleni	PERSON
gujaf-358	360	2	n.	PERSON
gujaf-358	360	3	bandang, a.	PERSON
gujaf-358	360	4	d., & amiruddin	ORG
gujaf-358	360	5	a.	PERSON
gujaf-358	360	6	2018	DATE
gujaf-358	362	1	international journal of law and management	ORG
gujaf-358	362	2	60(4	CARDINAL
gujaf-358	362	3	979–987	CARDINAL
gujaf-358	363	1	2017-0078	DATE
gujaf-358	363	2	a.	PERSON
gujaf-358	363	3	2021	CARDINAL
gujaf-358	364	1	csr	ORG
gujaf-358	364	2	nigeria	GPE
gujaf-358	365	1	s. vertigans & s. o. idowu	ORG
gujaf-358	365	2	csr	ORG
gujaf-358	365	3	249–269	CARDINAL
gujaf-358	367	1	2023	CARDINAL
gujaf-358	368	1	csr	ORG
gujaf-358	368	2	africa	LOC
gujaf-358	369	1	international journal of accounting	ORG
gujaf-358	369	2	15(1	CARDINAL
gujaf-358	369	3	1–18	CARDINAL
gujaf-358	370	1	odera	PERSON
gujaf-358	370	2	james, k., scott, a., & gow	PERSON
gujaf-358	370	3	j. (2020	PERSON
gujaf-358	371	1	nigeria	GPE
gujaf-358	372	1	international journal of ethics	ORG
gujaf-358	372	2	36(1	CARDINAL
gujaf-358	372	3	131–146	CARDINAL
gujaf-358	373	1	2019-0071	DATE
gujaf-358	373	2	e. o.	PERSON
gujaf-358	373	3	s. k.	PERSON
gujaf-358	373	4	omojola	PERSON
gujaf-358	373	5	s. o.	PERSON
gujaf-358	373	6	wright	PERSON
gujaf-358	373	7	o., & adegbie	ORG
gujaf-358	373	8	f. f.	PERSON
gujaf-358	373	9	2023	CARDINAL
gujaf-358	374	1	nigeria	GPE
gujaf-358	375	1	journal of accounting	ORG
gujaf-358	375	2	9(2	CARDINAL
gujaf-358	375	3	45–60	CARDINAL
gujaf-358	376	1	https://doi.org/10.5281/zenodo.8283162 reverte	GPE
gujaf-358	376	2	2009	DATE
gujaf-358	377	1	spanish	NORP
gujaf-358	378	1	journal of business ethics	ORG
gujaf-358	378	2	351–366	DATE
gujaf-358	379	1	https://doi.org/10.1007/s10551-008-9968-9 yusuf	PERSON
gujaf-358	379	2	m. t.	PERSON
gujaf-358	379	3	k. i.	PERSON
gujaf-358	379	4	2023	CARDINAL
gujaf-358	380	1	nigeria	GPE
gujaf-358	381	1	international journal of accounting	ORG
gujaf-358	381	2	13(1	CARDINAL
gujaf-358	381	3	234–251	CARDINAL