id	sid	eid	entity	type
gujaf-380	1	1	microsoft	ORG
gujaf-380	1	2	hassan	PERSON
gujaf-380	1	3	6 1	CARDINAL
gujaf-380	1	4	vol.6	NORP
gujaf-380	1	5	1, april,	DATE
gujaf-380	1	6	219	CARDINAL
gujaf-380	1	7	nigeria ahmad	GPE
gujaf-380	1	8	alhaji zubairu	PERSON
gujaf-380	1	9	adamu adamu idris	PERSON
gujaf-380	1	10	yusuf department of accounting	ORG
gujaf-380	2	1	nigeria	GPE
gujaf-380	3	1	annual	DATE
gujaf-380	3	2	twelve	CARDINAL
gujaf-380	3	3	12	CARDINAL
gujaf-380	3	4	the nigerian stock exchange	ORG
gujaf-380	3	5	ten	CARDINAL
gujaf-380	3	6	10) years	DATE
gujaf-380	3	7	2014-2023	DATE
gujaf-380	5	1	nigeria	GPE
gujaf-380	7	1	nigeria	GPE
gujaf-380	8	1	sec	ORG
gujaf-380	8	2	nigeria	GPE
gujaf-380	8	3	nigeria	GPE
gujaf-380	9	1	nigeria	GPE
gujaf-380	10	1	1.0	CARDINAL
gujaf-380	10	2	today	DATE
gujaf-380	14	1	iqbal & suwitri	ORG
gujaf-380	14	2	2015	DATE
gujaf-380	15	1	michelle	PERSON
gujaf-380	15	2	2016	DATE
gujaf-380	16	1	gusau journal of accounting	ORG
gujaf-380	16	2	vol.6	NORP
gujaf-380	16	3	1, april,	DATE
gujaf-380	16	4	nigeria	GPE
gujaf-380	17	1	mohammed	PERSON
gujaf-380	17	2	2016	DATE
gujaf-380	20	1	juhmani	PERSON
gujaf-380	20	2	2014	DATE
gujaf-380	22	1	ismail et al.	PERSON
gujaf-380	22	2	2018	DATE
gujaf-380	22	3	pradhan & nibedita	ORG
gujaf-380	22	4	2019	DATE
gujaf-380	24	1	issa et al	PERSON
gujaf-380	25	1	2021	CARDINAL
gujaf-380	30	1	nigerian	NORP
gujaf-380	31	1	nigeria	GPE
gujaf-380	35	1	ismail et al	PERSON
gujaf-380	36	1	2018	DATE
gujaf-380	36	2	19	CARDINAL
gujaf-380	39	1	2015	CARDINAL
gujaf-380	40	1	2015	DATE
gujaf-380	41	1	ali et al	PERSON
gujaf-380	42	1	2017	CARDINAL
gujaf-380	42	2	csr	ORG
gujaf-380	43	1	content analysis gusau journal of accounting	ORG
gujaf-380	43	2	vol.6	NORP
gujaf-380	43	3	1, april,	DATE
gujaf-380	43	4	2025	CARDINAL
gujaf-380	43	5	221 76	CARDINAL
gujaf-380	44	1	csr	ORG
gujaf-380	45	1	csr	ORG
gujaf-380	46	1	nigeria	GPE
gujaf-380	47	1	jafar	ORG
gujaf-380	47	2	2018	DATE
gujaf-380	47	3	nigeria	GPE
gujaf-380	48	1	gls	ORG
gujaf-380	50	1	eight	CARDINAL
gujaf-380	50	2	8)	CARDINAL
gujaf-380	50	3	fourteen	CARDINAL
gujaf-380	50	4	nigerian	NORP
gujaf-380	50	5	2007-2016	DATE
gujaf-380	51	1	nigeria	GPE
gujaf-380	52	1	aluwong	ORG
gujaf-380	52	2	2019	DATE
gujaf-380	52	3	nigeria	GPE
gujaf-380	53	1	9	CARDINAL
gujaf-380	53	2	the period 2011	DATE
gujaf-380	53	3	2017	DATE
gujaf-380	54	1	nigeria	GPE
gujaf-380	55	1	atang	PERSON
gujaf-380	55	2	2020	DATE
gujaf-380	55	3	nigeria	GPE
gujaf-380	56	1	22	CARDINAL
gujaf-380	58	1	15	CARDINAL
gujaf-380	58	2	2008-2013	DATE
gujaf-380	59	1	2020	DATE
gujaf-380	59	2	the nigerian stock exchange	ORG
gujaf-380	60	1	belinda	PERSON
gujaf-380	60	2	2023	CARDINAL
gujaf-380	60	3	nigeria	GPE
gujaf-380	60	4	ten years	DATE
gujaf-380	60	5	2012-2021	DATE
gujaf-380	62	1	nigeria	GPE
gujaf-380	63	1	nigeria	GPE
gujaf-380	64	1	cead aluwong	PERSON
gujaf-380	64	2	2019	DATE
gujaf-380	64	3	nigeria	GPE
gujaf-380	65	1	9	CARDINAL
gujaf-380	65	2	the period 2011	DATE
gujaf-380	65	3	2017	DATE
gujaf-380	68	1	2016	DATE
gujaf-380	68	2	van de burgwal	PERSON
gujaf-380	68	3	2014	DATE
gujaf-380	68	4	nigerian	NORP
gujaf-380	68	5	dutch	NORP
gujaf-380	69	1	atang	PERSON
gujaf-380	69	2	2020	DATE
gujaf-380	69	3	nigeria	GPE
gujaf-380	70	1	22	CARDINAL
gujaf-380	72	1	dibia	ORG
gujaf-380	72	2	nigeria	GPE
gujaf-380	73	1	15	CARDINAL
gujaf-380	73	2	2008-2013	DATE
gujaf-380	74	1	vol.6	NORP
gujaf-380	74	2	1, april	DATE
gujaf-380	74	3	2025	CARDINAL
gujaf-380	74	4	222	CARDINAL
gujaf-380	75	1	2020	DATE
gujaf-380	75	2	nigerian	NORP
gujaf-380	76	1	belinda	PERSON
gujaf-380	76	2	2023	CARDINAL
gujaf-380	76	3	nigeria	GPE
gujaf-380	76	4	ten years	DATE
gujaf-380	76	5	2012-2021	DATE
gujaf-380	79	1	khalid et al	PERSON
gujaf-380	79	2	2017	CARDINAL
gujaf-380	79	3	66	CARDINAL
gujaf-380	79	4	2010 to 2012	DATE
gujaf-380	80	1	amman stock exchange	ORG
gujaf-380	80	2	ase	ORG
gujaf-380	81	1	jafar	ORG
gujaf-380	81	2	2018	DATE
gujaf-380	81	3	nigeria	GPE
gujaf-380	82	1	nigeria	GPE
gujaf-380	83	1	nigeria	GPE
gujaf-380	85	1	2008	DATE
gujaf-380	88	1	al.	PERSON
gujaf-380	88	2	2011	DATE
gujaf-380	90	1	al.	PERSON
gujaf-380	90	2	2011	DATE
gujaf-380	92	1	2020	DATE
gujaf-380	93	1	coffie et al	PERSON
gujaf-380	94	1	2018	DATE
gujaf-380	94	2	csr	ORG
gujaf-380	95	1	issa et al	PERSON
gujaf-380	96	1	2021	CARDINAL
gujaf-380	98	1	2018	DATE
gujaf-380	99	1	idris	PERSON
gujaf-380	99	2	2022	CARDINAL
gujaf-380	100	1	nigeria	GPE
gujaf-380	100	2	nigeria	GPE
gujaf-380	100	3	3.0	CARDINAL
gujaf-380	102	1	eight	CARDINAL
gujaf-380	102	2	nigerian stock exchange	ORG
gujaf-380	102	3	31st gusau journal of accounting	ORG
gujaf-380	102	4	vol.6	NORP
gujaf-380	102	5	1, april,	DATE
gujaf-380	102	6	2025	CARDINAL
gujaf-380	102	7	223	CARDINAL
gujaf-380	102	8	2023	CARDINAL
gujaf-380	105	1	annual	DATE
gujaf-380	105	2	ten years	DATE
gujaf-380	105	3	2014	DATE
gujaf-380	105	4	2023	CARDINAL
gujaf-380	109	1	ɛ	ORG
gujaf-380	110	1	1	CARDINAL
gujaf-380	110	2	0	CARDINAL
gujaf-380	111	1	michelle	PERSON
gujaf-380	111	2	2016	DATE
gujaf-380	111	3	nuskiya et al	PERSON
gujaf-380	112	1	2021	CARDINAL
gujaf-380	113	1	juhmani	PERSON
gujaf-380	113	2	2014	DATE
gujaf-380	113	3	jafar (2018	ORG
gujaf-380	114	1	issa et al	PERSON
gujaf-380	115	1	2021	CARDINAL
gujaf-380	116	1	khalid et al	PERSON
gujaf-380	116	2	2017	CARDINAL
gujaf-380	116	3	jafar (2018	ORG
gujaf-380	117	1	mohammad et al 2019	PERSON
gujaf-380	117	2	idris	PERSON
gujaf-380	117	3	2022	CARDINAL
gujaf-380	117	4	ofoegbu et al	PERSON
gujaf-380	118	1	2018	DATE
gujaf-380	119	1	4.0	CARDINAL
gujaf-380	119	2	1	CARDINAL
gujaf-380	120	1	0.09	CARDINAL
gujaf-380	120	2	0.26	CARDINAL
gujaf-380	121	1	0.20725	CARDINAL
gujaf-380	121	2	0.04325	CARDINAL
gujaf-380	121	3	2.377831	CARDINAL
gujaf-380	122	1	0.04325	CARDINAL
gujaf-380	122	2	4%	PERCENT
gujaf-380	123	1	gusau journal of accounting	ORG
gujaf-380	123	2	vol.6	NORP
gujaf-380	123	3	1, april	DATE
gujaf-380	123	4	2025	CARDINAL
gujaf-380	123	5	224	CARDINAL
gujaf-380	123	6	1	CARDINAL
gujaf-380	123	7	max	PERSON
gujaf-380	126	1	0.09 0.26	CARDINAL
gujaf-380	126	2	2.377831	MONEY
gujaf-380	127	1	0.67	CARDINAL
gujaf-380	127	2	16 19.94	CARDINAL
gujaf-380	127	3	0.83767 3.43711 0.5319595	PRODUCT
gujaf-380	127	4	0.25	CARDINAL
gujaf-380	127	5	0.80	MONEY
gujaf-380	127	6	3.26876	MONEY
gujaf-380	127	7	stata13	NORP
gujaf-380	127	8	0.67	CARDINAL
gujaf-380	128	1	0.18175	GPE
gujaf-380	128	2	approximately 18%	PERCENT
gujaf-380	128	3	0.21827	CARDINAL
gujaf-380	129	1	22%	PERCENT
gujaf-380	130	1	2.9818	CARDINAL
gujaf-380	130	2	0.7671236	ORG
gujaf-380	131	1	1	CARDINAL
gujaf-380	131	2	16.0	CARDINAL
gujaf-380	131	3	19.94	CARDINAL
gujaf-380	132	1	17.888	CARDINAL
gujaf-380	132	2	0.83767	CARDINAL
gujaf-380	132	3	3.43711	PRODUCT
gujaf-380	132	4	0.53196	ORG
gujaf-380	133	1	0.25	CARDINAL
gujaf-380	133	2	0.80	CARDINAL
gujaf-380	134	1	1	CARDINAL
gujaf-380	134	2	0.593	CARDINAL
gujaf-380	135	1	3.26876	CARDINAL
gujaf-380	135	2	0.6528299	CARDINAL
gujaf-380	137	1	2	CARDINAL
gujaf-380	139	1	0.0304	CARDINAL
gujaf-380	140	1	2	CARDINAL
gujaf-380	140	2	1	CARDINAL
gujaf-380	140	3	0.0304 -0.3553 1	MONEY
gujaf-380	141	1	stata13	FAC
gujaf-380	141	2	3	CARDINAL
gujaf-380	141	3	gusau journal of accounting	ORG
gujaf-380	141	4	vol.6	NORP
gujaf-380	141	5	1, april,	DATE
gujaf-380	141	6	2025 225	CARDINAL
gujaf-380	141	7	3	CARDINAL
gujaf-380	141	8	0.036	CARDINAL
gujaf-380	141	9	0.007 0.02 0.312	CARDINAL
gujaf-380	142	1	0.243 2.16 0.034	MONEY
gujaf-380	142	2	0.2104	CARDINAL
gujaf-380	143	1	0.0032	CARDINAL
gujaf-380	143	2	stata13	FAC
gujaf-380	143	3	3	CARDINAL
gujaf-380	143	4	0.036	CARDINAL
gujaf-380	143	5	5%	PERCENT
gujaf-380	144	1	nigeria	GPE
gujaf-380	147	1	ismail	PERSON
gujaf-380	147	2	2018	DATE
gujaf-380	147	3	jafar	ORG
gujaf-380	147	4	2018	DATE
gujaf-380	147	5	2019	DATE
gujaf-380	148	1	second	ORDINAL
gujaf-380	149	1	3	CARDINAL
gujaf-380	150	1	0.312	CARDINAL
gujaf-380	151	1	0.00685	CARDINAL
gujaf-380	151	2	0.02	CARDINAL
gujaf-380	153	1	atang & eyisi	ORG
gujaf-380	153	2	2020	DATE
gujaf-380	153	3	dibia & onwuchekwa	ORG
gujaf-380	153	4	2015	DATE
gujaf-380	153	5	effriyanti & belinda	ORG
gujaf-380	153	6	2023	CARDINAL
gujaf-380	153	7	khalid et al.	PERSON
gujaf-380	153	8	2017	DATE
gujaf-380	154	1	0.35	CARDINAL
gujaf-380	155	1	35%	PERCENT
gujaf-380	155	2	nigeria	GPE
gujaf-380	156	1	4	CARDINAL
gujaf-380	157	1	0.2156 1.99	MONEY
gujaf-380	157	2	0.007 1.13 0.264	CARDINAL
gujaf-380	157	3	0.003	CARDINAL
gujaf-380	157	4	0.009 0.87	CARDINAL
gujaf-380	157	5	0.35	CARDINAL
gujaf-380	157	6	gusau journal of accounting	ORG
gujaf-380	157	7	vol.6	NORP
gujaf-380	157	8	1, april	DATE
gujaf-380	157	9	2025	CARDINAL
gujaf-380	157	10	226	CARDINAL
gujaf-380	157	11	4.24	CARDINAL
gujaf-380	157	12	0.0002	CARDINAL
gujaf-380	157	13	stata13	FAC
gujaf-380	157	14	0.0096169	CARDINAL
gujaf-380	157	15	0.87	CARDINAL
gujaf-380	157	16	0.390	CARDINAL
gujaf-380	159	1	second	ORDINAL
gujaf-380	160	1	0.0050491	MONEY
gujaf-380	160	2	2.95	CARDINAL
gujaf-380	160	3	1%	PERCENT
gujaf-380	160	4	0.004	CARDINAL
gujaf-380	161	1	nigeria	GPE
gujaf-380	164	1	5.0	CARDINAL
gujaf-380	165	1	first	ORDINAL
gujaf-380	167	1	nigeria	GPE
gujaf-380	169	1	abdelsalam	PERSON
gujaf-380	169	2	el-masry	ORG
gujaf-380	169	3	a., & elsegini	ORG
gujaf-380	169	4	s.	PERSON
gujaf-380	169	5	2008	DATE
gujaf-380	171	1	953–964	CARDINAL
gujaf-380	172	1	alhassan h. & mohammed h. b.	ORG
gujaf-380	172	2	2016	DATE
gujaf-380	174	1	21	DATE
gujaf-380	174	2	8	DATE
gujaf-380	174	3	10	DATE
gujaf-380	174	4	19-30	DATE
gujaf-380	175	1	ali w.	PERSON
gujaf-380	175	2	j.g. &	ORG
gujaf-380	175	3	mahmood z.	PERSON
gujaf-380	175	4	2017	DATE
gujaf-380	176	1	csr	ORG
gujaf-380	177	1	corp.	ORG
gujaf-380	178	1	responsib	GPE
gujaf-380	179	1	2017	CARDINAL
gujaf-380	179	2	wiley	ORG
gujaf-380	180	1	aluwong	PERSON
gujaf-380	180	2	d. b.	GPE
gujaf-380	180	3	m. i.	PERSON
gujaf-380	180	4	2019	DATE
gujaf-380	181	1	nigeria	GPE
gujaf-380	182	1	switzerland	GPE
gujaf-380	182	2	32–47	CARDINAL
gujaf-380	183	1	vol.6	NORP
gujaf-380	183	2	1, april	DATE
gujaf-380	183	3	2025	CARDINAL
gujaf-380	183	4	227	CARDINAL
gujaf-380	183	5	f. c., & gunardi	PERSON
gujaf-380	183	6	2018	DATE
gujaf-380	184	1	nigeria	GPE
gujaf-380	185	1	indonesian	NORP
gujaf-380	185	2	2(1	CARDINAL
gujaf-380	185	3	65–78	CARDINAL
gujaf-380	186	1	https://doi.org/10.28992/ijsam.v2i1.52 atang	PERSON
gujaf-380	186	2	g. t.	PERSON
gujaf-380	186	3	s.	PERSON
gujaf-380	187	1	2020	DATE
gujaf-380	188	1	nigeria	GPE
gujaf-380	189	1	international journal of corporate social responsibility	ORG
gujaf-380	189	2	2(1	CARDINAL
gujaf-380	189	3	143–150	CARDINAL
gujaf-380	190	1	a. m.	PERSON
gujaf-380	190	2	c. o.	PERSON
gujaf-380	190	3	s.	PERSON
gujaf-380	190	4	2020	DATE
gujaf-380	192	1	20(2	CARDINAL
gujaf-380	192	2	294–306	CARDINAL
gujaf-380	193	1	https://doi.org/10.1108/cg-06-2019-0184 coffie	PERSON
gujaf-380	193	2	w.	PERSON
gujaf-380	193	3	f., & musah	ORG
gujaf-380	193	4	a.	PERSON
gujaf-380	193	5	2018	DATE
gujaf-380	195	1	8(1	CARDINAL
gujaf-380	195	2	106–123	CARDINAL
gujaf-380	196	1	de villiers	PERSON
gujaf-380	196	2	c. j. (	PERSON
gujaf-380	196	3	2011	DATE
gujaf-380	198	1	journal of management	ORG
gujaf-380	198	2	37(6	CARDINAL
gujaf-380	198	3	1636–1663	CARDINAL
gujaf-380	199	1	de villiers	PERSON
gujaf-380	199	2	charl	GPE
gujaf-380	199	3	c. j. (	PERSON
gujaf-380	199	4	2011	DATE
gujaf-380	201	1	journal of management	ORG
gujaf-380	201	2	37(6	CARDINAL
gujaf-380	201	3	1636–1663	CARDINAL
gujaf-380	202	1	n. o., & onwuchekwa	ORG
gujaf-380	202	2	j. c.	PERSON
gujaf-380	203	1	nigeria	GPE
gujaf-380	204	1	4(3	CARDINAL
gujaf-380	204	2	145–152	CARDINAL
gujaf-380	205	1	effriyanti, & belinda	ORG
gujaf-380	206	1	2023	CARDINAL
gujaf-380	208	1	international journal of accounting	ORG
gujaf-380	208	2	ijamesc	NORP
gujaf-380	208	3	1(6	CARDINAL
gujaf-380	208	4	1014	CARDINAL
gujaf-380	208	5	1034	CARDINAL
gujaf-380	209	1	idris	PERSON
gujaf-380	209	2	a. a.	PERSON
gujaf-380	209	3	i.	PERSON
gujaf-380	209	4	2022	CARDINAL
gujaf-380	211	1	indonesian	NORP
gujaf-380	212	1	iqbal	PERSON
gujaf-380	212	2	m.	PERSON
gujaf-380	212	3	suwitri n.m	PERSON
gujaf-380	212	4	2015	CARDINAL
gujaf-380	212	5	2	CARDINAL
gujaf-380	212	6	10, 5567	DATE
gujaf-380	213	1	ismail	PERSON
gujaf-380	213	2	a. h.	PERSON
gujaf-380	213	3	abdul rahman	PERSON
gujaf-380	213	4	a., & hezabr	ORG
gujaf-380	213	5	a. a.	PERSON
gujaf-380	213	6	2018	DATE
gujaf-380	215	1	international journal of ethics	ORG
gujaf-380	215	2	34(4	CARDINAL
gujaf-380	215	3	527–563	CARDINAL
gujaf-380	216	1	https://doi.org/10.1108/ijoes-03-2018-0042 issa	PERSON
gujaf-380	216	2	a.	PERSON
gujaf-380	216	3	zaid	NORP
gujaf-380	216	4	m. a. a.	PERSON
gujaf-380	216	5	j. r.	PERSON
gujaf-380	216	6	2021	CARDINAL
gujaf-380	217	1	the middle east	LOC
gujaf-380	218	1	september	DATE
gujaf-380	218	2	1–23	CARDINAL
gujaf-380	219	1	https://doi.org/10.1002/mde.3503 jafar	PERSON
gujaf-380	219	2	2018	DATE
gujaf-380	219	3	nigeria	GPE
gujaf-380	220	1	kaduna state university	ORG
gujaf-380	220	2	kaduna gusau journal of accounting	ORG
gujaf-380	220	3	vol.6	NORP
gujaf-380	220	4	1, april	DATE
gujaf-380	220	5	2025	CARDINAL
gujaf-380	220	6	228 juhmani, o.	QUANTITY
gujaf-380	220	7	2014	DATE
gujaf-380	221	1	bahrain	GPE
gujaf-380	221	2	2	CARDINAL
gujaf-380	221	3	4	DATE
gujaf-380	221	4	77	CARDINAL
gujaf-380	221	5	khalid	GPE
gujaf-380	221	6	t. b.	GPE
gujaf-380	221	7	r. & hassan, a.	ORG
gujaf-380	221	8	2017	CARDINAL
gujaf-380	222	1	jordan: journal of accounting	ORG
gujaf-380	222	2	2017	CARDINAL
gujaf-380	222	3	28	CARDINAL
gujaf-380	222	4	p. s.	PERSON
gujaf-380	222	5	2016	DATE
gujaf-380	223	1	malaysian	NORP
gujaf-380	223	2	curtin university	PRODUCT
gujaf-380	223	3	mohammad	PERSON
gujaf-380	223	4	a.	PERSON
gujaf-380	223	5	j. & aliasghar	ORG
gujaf-380	223	6	t.	GPE
gujaf-380	223	7	2019	DATE
gujaf-380	226	1	the international journal of business	ORG
gujaf-380	226	2	beddewela	GPE
gujaf-380	226	3	w., & gerged	ORG
gujaf-380	226	4	m.	PERSON
gujaf-380	226	5	2021	CARDINAL
gujaf-380	227	1	sri lanka	GPE
gujaf-380	228	1	10.1108/jaee-022020-0028	QUANTITY
gujaf-380	228	2	o. o., & oserogho	ORG
gujaf-380	228	3	i. a. f.	PERSON
gujaf-380	228	4	2016	DATE
gujaf-380	230	1	social & management sciences |	ORG
gujaf-380	230	2	2(8	CARDINAL
gujaf-380	230	3	2488–9849	CARDINAL
gujaf-380	231	1	pradhan	GPE
gujaf-380	231	2	a. k., & nibedita	PERSON
gujaf-380	231	3	b.	PERSON
gujaf-380	231	4	2019	DATE
gujaf-380	232	1	indian	NORP
gujaf-380	233	1	1–14	CARDINAL
gujaf-380	234	1	m. a.	PERSON
gujaf-380	234	2	2020	DATE
gujaf-380	235	1	nigeria	GPE
gujaf-380	236	1	7th	ORDINAL
gujaf-380	236	2	annual	DATE
gujaf-380	236	3	1	CARDINAL
gujaf-380	236	4	1–11	CARDINAL
gujaf-380	237	1	van de burgwal	PERSON
gujaf-380	237	2	d., & vieira	ORG
gujaf-380	237	3	r. j. o.	PERSON
gujaf-380	237	4	2014	DATE
gujaf-380	238	1	dutch	NORP
gujaf-380	239	1	revista contabilidade & finanças	ORG
gujaf-380	239	2	usp	ORG