id	sid	eid	entity	type
gujaf-420	1	1	microsoft	ORG
gujaf-420	1	2	hassan gujaf vol	PERSON
gujaf-420	1	3	6	CARDINAL
gujaf-420	1	4	2 april	DATE
gujaf-420	1	5	hassan 2222[1	PERSON
gujaf-420	1	6	vol.6	NORP
gujaf-420	1	7	2, april	DATE
gujaf-420	1	8	2025	CARDINAL
gujaf-420	1	9	122	CARDINAL
gujaf-420	1	10	nigeria	GPE
gujaf-420	1	11	joshua selven1	PERSON
gujaf-420	2	1	gong	PERSON
gujaf-420	2	2	deme3	GPE
gujaf-420	2	3	joshua	PERSON
gujaf-420	2	4	rinarimam4	PERSON
gujaf-420	2	5	maitama	GPE
gujaf-420	2	6	abuja	GPE
gujaf-420	3	1	nigeria	GPE
gujaf-420	4	1	annual	DATE
gujaf-420	4	2	thirty-six	CARDINAL
gujaf-420	4	3	linear multiple	ORG
gujaf-420	6	1	annual	DATE
gujaf-420	6	2	nigeria	GPE
gujaf-420	7	1	frc	ORG
gujaf-420	7	2	nigeria	GPE
gujaf-420	7	3	nigeria	GPE
gujaf-420	7	4	14031	DATE
gujaf-420	7	5	nigeria	GPE
gujaf-420	10	1	audit committee	ORG
gujaf-420	10	2	nigeria	GPE
gujaf-420	11	1	1.0	CARDINAL
gujaf-420	11	2	the years	DATE
gujaf-420	11	3	felix & aruna	ORG
gujaf-420	11	4	2021	DATE
gujaf-420	15	1	2020	DATE
gujaf-420	15	2	saka	ORG
gujaf-420	15	3	2024	DATE
gujaf-420	16	1	gusau journal of accounting	ORG
gujaf-420	16	2	vol.6	NORP
gujaf-420	16	3	2, april,	DATE
gujaf-420	16	4	2025	CARDINAL
gujaf-420	16	5	123	CARDINAL
gujaf-420	16	6	2020	DATE
gujaf-420	18	1	worimegbe & oyewole	ORG
gujaf-420	18	2	2021	CARDINAL
gujaf-420	20	1	today	DATE
gujaf-420	21	1	2021	CARDINAL
gujaf-420	22	1	osemene & fagbemi	ORG
gujaf-420	22	2	2019	DATE
gujaf-420	22	3	aliyu	PERSON
gujaf-420	22	4	2019	DATE
gujaf-420	22	5	gardazi et al.	PERSON
gujaf-420	22	6	2020	DATE
gujaf-420	22	7	2024	DATE
gujaf-420	23	1	nigeria	GPE
gujaf-420	25	1	akinkunmi & simeon	ORG
gujaf-420	25	2	2022	CARDINAL
gujaf-420	26	1	nigeria	GPE
gujaf-420	26	2	2019	DATE
gujaf-420	27	1	the securities and exchange commission	ORG
gujaf-420	27	2	sec	ORG
gujaf-420	27	3	2018	DATE
gujaf-420	27	4	nigerian	NORP
gujaf-420	27	5	2018	DATE
gujaf-420	28	1	nigeria	GPE
gujaf-420	29	1	2020	DATE
gujaf-420	32	1	mgbame & mgbame	ORG
gujaf-420	32	2	2018	DATE
gujaf-420	32	3	jonson et al.	PERSON
gujaf-420	32	4	2020	DATE
gujaf-420	32	5	rao & tilt	ORG
gujaf-420	32	6	2016a	DATE
gujaf-420	33	1	2016	DATE
gujaf-420	33	2	zhang et al.	PERSON
gujaf-420	33	3	2013	DATE
gujaf-420	34	1	2021	CARDINAL
gujaf-420	34	2	al.	PERSON
gujaf-420	34	3	2020	DATE
gujaf-420	34	4	yusof et al.	PERSON
gujaf-420	34	5	2019	DATE
gujaf-420	34	6	hafsi & turgut	ORG
gujaf-420	34	7	2013	DATE
gujaf-420	34	8	2019).it	PERSON
gujaf-420	34	9	dib	ORG
gujaf-420	34	10	nigeria	GPE
gujaf-420	35	1	gusau journal of accounting	ORG
gujaf-420	35	2	vol.6	NORP
gujaf-420	35	3	2, april	DATE
gujaf-420	35	4	124	CARDINAL
gujaf-420	36	1	ac	ORG
gujaf-420	36	2	dib	ORG
gujaf-420	37	1	section 11.4(1	LAW
gujaf-420	37	2	nigerian	NORP
gujaf-420	37	3	2018	DATE
gujaf-420	38	1	2017	DATE
gujaf-420	39	1	ghassan et al.	PERSON
gujaf-420	39	2	2020	DATE
gujaf-420	42	1	dib	ORG
gujaf-420	42	2	nigeria	GPE
gujaf-420	42	3	hafsi & turgut	ORG
gujaf-420	42	4	2013	DATE
gujaf-420	42	5	hoang	ORG
gujaf-420	42	6	2016	DATE
gujaf-420	42	7	2018	DATE
gujaf-420	44	1	studies(otung et al.	FAC
gujaf-420	44	2	2025	CARDINAL
gujaf-420	44	3	blay et al.	ORG
gujaf-420	44	4	2025	DATE
gujaf-420	44	5	saka	ORG
gujaf-420	44	6	2024	DATE
gujaf-420	44	7	haruna	PERSON
gujaf-420	44	8	2024	DATE
gujaf-420	46	1	nigeria	GPE
gujaf-420	50	1	dib	ORG
gujaf-420	50	2	nigeria	GPE
gujaf-420	51	1	i.	PERSON
gujaf-420	51	2	nigeria ii	EVENT
gujaf-420	51	3	nigeria	GPE
gujaf-420	52	1	dib	ORG
gujaf-420	52	2	nigeria	GPE
gujaf-420	53	1	vol.6	NORP
gujaf-420	53	2	2, april	DATE
gujaf-420	53	3	2025 125 h01	QUANTITY
gujaf-420	53	4	dib	ORG
gujaf-420	53	5	nigeria	GPE
gujaf-420	54	1	ac	ORG
gujaf-420	54	2	nigeria	GPE
gujaf-420	55	1	ac	ORG
gujaf-420	55	2	dib	ORG
gujaf-420	55	3	nigeria	GPE
gujaf-420	56	1	2006	DATE
gujaf-420	56	2	nigerian	NORP
gujaf-420	56	3	14031	DATE
gujaf-420	58	1	nigeria	GPE
gujaf-420	59	1	five	CARDINAL
gujaf-420	60	1	dib	ORG
gujaf-420	62	1	figure1	GPE
gujaf-420	63	1	1	CARDINAL
gujaf-420	63	2	2023	CARDINAL
gujaf-420	65	1	2021	CARDINAL
gujaf-420	65	2	2018	DATE
gujaf-420	66	1	vol.6	NORP
gujaf-420	66	2	2, april	DATE
gujaf-420	67	1	hoang et al	ORG
gujaf-420	67	2	2018	DATE
gujaf-420	67	3	2019	DATE
gujaf-420	69	1	2020	DATE
gujaf-420	69	2	khan et al	PERSON
gujaf-420	70	1	2021	CARDINAL
gujaf-420	71	1	dib	ORG
gujaf-420	71	2	0	CARDINAL
gujaf-420	71	3	1	CARDINAL
gujaf-420	71	4	2	CARDINAL
gujaf-420	72	1	dib	ORG
gujaf-420	74	1	bala et al.	PERSON
gujaf-420	74	2	2023	CARDINAL
gujaf-420	75	1	2019	DATE
gujaf-420	76	1	60+	DATE
gujaf-420	76	2	60	CARDINAL
gujaf-420	76	3	less than 60 years	DATE
gujaf-420	76	4	abdullah & ku ismail	ORG
gujaf-420	76	5	2013	DATE
gujaf-420	79	1	al-qahtani &	ORG
gujaf-420	79	2	2020	DATE
gujaf-420	79	3	amorelli & garcía-sánchez	ORG
gujaf-420	79	4	2020	DATE
gujaf-420	79	5	fernandes et al.	PERSON
gujaf-420	79	6	2019	DATE
gujaf-420	79	7	jansson et al.	ORG
gujaf-420	79	8	2010	DATE
gujaf-420	80	1	2013	DATE
gujaf-420	83	1	yarram & adapa	ORG
gujaf-420	83	2	2021	CARDINAL
gujaf-420	86	1	2020	DATE
gujaf-420	86	2	al.	PERSON
gujaf-420	86	3	2020	DATE
gujaf-420	86	4	khan et al.	ORG
gujaf-420	86	5	2019a	DATE
gujaf-420	87	1	2014	DATE
gujaf-420	88	1	audit committee comprises board	ORG
gujaf-420	88	2	six	CARDINAL
gujaf-420	90	1	2021	CARDINAL
gujaf-420	92	1	6.(abdulkadir	CARDINAL
gujaf-420	92	2	2020	DATE
gujaf-420	94	1	vol.6	NORP
gujaf-420	94	2	2, april	DATE
gujaf-420	94	3	2025	CARDINAL
gujaf-420	94	4	127	CARDINAL
gujaf-420	94	5	a year	DATE
gujaf-420	95	1	6	CARDINAL
gujaf-420	95	2	isa & farouk	ORG
gujaf-420	95	3	2017	DATE
gujaf-420	97	1	reportingthankgod et al	PERSON
gujaf-420	98	1	2021	CARDINAL
gujaf-420	100	1	nigeria	GPE
gujaf-420	102	1	nigerian	NORP
gujaf-420	104	1	osemene & fagbemi	ORG
gujaf-420	104	2	2019	DATE
gujaf-420	105	1	chiu et al.	PERSON
gujaf-420	105	2	2020	DATE
gujaf-420	105	3	innocent & okafor	ORG
gujaf-420	105	4	2018	DATE
gujaf-420	106	1	rdt	ORG
gujaf-420	106	2	theory.these	NORP
gujaf-420	107	1	rdt	PERSON
gujaf-420	109	1	shaheen et al.	PERSON
gujaf-420	109	2	2022	CARDINAL
gujaf-420	110	1	ac	ORG
gujaf-420	111	1	rdt	PERSON
gujaf-420	111	2	ac	ORG
gujaf-420	112	1	vol.6	NORP
gujaf-420	112	2	2, april,	DATE
gujaf-420	112	3	2025	CARDINAL
gujaf-420	113	1	magambo &	ORG
gujaf-420	113	2	2022	CARDINAL
gujaf-420	113	3	2021	CARDINAL
gujaf-420	113	4	hoang et al.	PERSON
gujaf-420	113	5	2018	DATE
gujaf-420	113	6	al.	PERSON
gujaf-420	113	7	2018	DATE
gujaf-420	113	8	katmon et al.	PERSON
gujaf-420	113	9	2017	CARDINAL
gujaf-420	113	10	mohammed et al.	PERSON
gujaf-420	113	11	2024	DATE
gujaf-420	114	1	kanadlı et al	PERSON
gujaf-420	114	2	2022	CARDINAL
gujaf-420	115	1	baker et al.	PERSON
gujaf-420	115	2	2019	DATE
gujaf-420	116	1	2021	CARDINAL
gujaf-420	118	1	2021	CARDINAL
gujaf-420	118	2	riyadh et al	GPE
gujaf-420	119	1	2019	DATE
gujaf-420	119	2	issa	PERSON
gujaf-420	119	3	2019	DATE
gujaf-420	119	4	garcia-sanchez	PERSON
gujaf-420	120	1	2019	DATE
gujaf-420	120	2	2019	DATE
gujaf-420	120	3	mahmood et al	PERSON
gujaf-420	121	1	2018	DATE
gujaf-420	122	1	naveed et al	PERSON
gujaf-420	122	2	2021	CARDINAL
gujaf-420	122	3	chinese	NORP
gujaf-420	122	4	2009	DATE
gujaf-420	122	5	2015	CARDINAL
gujaf-420	125	1	nigerian	NORP
gujaf-420	126	1	2023	CARDINAL
gujaf-420	128	1	2020	DATE
gujaf-420	128	2	85	CARDINAL
gujaf-420	128	3	french	NORP
gujaf-420	128	4	2010	DATE
gujaf-420	128	5	2019	DATE
gujaf-420	130	1	nigeria	GPE
gujaf-420	131	1	2018	DATE
gujaf-420	131	2	nigeria	GPE
gujaf-420	131	3	the period 2015 and	DATE
gujaf-420	131	4	2016	DATE
gujaf-420	133	1	two-year	DATE
gujaf-420	134	1	al	ORG
gujaf-420	135	1	2020	DATE
gujaf-420	135	2	fernandes et al	PERSON
gujaf-420	136	1	2019	DATE
gujaf-420	136	2	55-60	CARDINAL
gujaf-420	137	1	prudencio	GPE
gujaf-420	137	2	2021	CARDINAL
gujaf-420	137	3	musa et al	PERSON
gujaf-420	137	4	2020	DATE
gujaf-420	137	5	baker et al	PERSON
gujaf-420	138	1	2019	DATE
gujaf-420	138	2	gusau journal of accounting	ORG
gujaf-420	138	3	vol.6	NORP
gujaf-420	138	4	2, april	DATE
gujaf-420	138	5	2025	CARDINAL
gujaf-420	138	6	ma et al	PERSON
gujaf-420	139	1	2019	DATE
gujaf-420	141	1	2021	CARDINAL
gujaf-420	141	2	nigerian	NORP
gujaf-420	142	1	2020	DATE
gujaf-420	142	2	csr	ORG
gujaf-420	142	3	nigeria	GPE
gujaf-420	142	4	eight	CARDINAL
gujaf-420	142	5	2012–2018	DATE
gujaf-420	143	1	nigeria	GPE
gujaf-420	144	1	mirza et al	PERSON
gujaf-420	144	2	2020	DATE
gujaf-420	145	1	nigeria	GPE
gujaf-420	146	1	2019	DATE
gujaf-420	147	1	zaid et al	PERSON
gujaf-420	148	1	2020	DATE
gujaf-420	148	2	khan et al	PERSON
gujaf-420	149	1	2019a	DATE
gujaf-420	149	2	2019b	DATE
gujaf-420	149	3	berger	PERSON
gujaf-420	149	4	2019	DATE
gujaf-420	150	1	2018	DATE
gujaf-420	150	2	musa et al	PERSON
gujaf-420	150	3	2020	DATE
gujaf-420	150	4	zaid et al	PERSON
gujaf-420	150	5	2020	DATE
gujaf-420	151	1	2022	CARDINAL
gujaf-420	152	1	csr	ORG
gujaf-420	152	2	410	CARDINAL
gujaf-420	152	3	uae	GPE
gujaf-420	153	1	moalla et al	PERSON
gujaf-420	153	2	2020	DATE
gujaf-420	153	3	france	GPE
gujaf-420	154	1	2021	CARDINAL
gujaf-420	154	2	namakavarani et al	PERSON
gujaf-420	154	3	2021	CARDINAL
gujaf-420	154	4	arif et al	PERSON
gujaf-420	154	5	2020	DATE
gujaf-420	155	1	nigeria	GPE
gujaf-420	156	1	amin et al	PERSON
gujaf-420	157	1	2021	CARDINAL
gujaf-420	157	2	japanese	NORP
gujaf-420	157	3	2012–2018	DATE
gujaf-420	159	1	japan	GPE
gujaf-420	160	1	nigeria	GPE
gujaf-420	161	1	arif et al	PERSON
gujaf-420	162	1	2020	DATE
gujaf-420	162	2	odoemelam	PERSON
gujaf-420	162	3	2018	DATE
gujaf-420	162	4	2017	CARDINAL
gujaf-420	162	5	samaha et al	PERSON
gujaf-420	163	1	2015	CARDINAL
gujaf-420	164	1	nigeria	GPE
gujaf-420	165	1	blay et al	PRODUCT
gujaf-420	166	1	2025	DATE
gujaf-420	169	1	gusau journal of accounting	ORG
gujaf-420	169	2	vol.6	NORP
gujaf-420	169	3	2, april	DATE
gujaf-420	169	4	2025 130	CARDINAL
gujaf-420	169	5	14031	DATE
gujaf-420	171	1	iso 14031	ORG
gujaf-420	172	1	3.0	CARDINAL
gujaf-420	173	1	61	CARDINAL
gujaf-420	173	2	the nigerian exchange	ORG
gujaf-420	173	3	december 31	DATE
gujaf-420	173	4	2023	CARDINAL
gujaf-420	173	5	six	CARDINAL
gujaf-420	174	1	2021	CARDINAL
gujaf-420	175	1	three	CARDINAL
gujaf-420	175	2	haruna	PERSON
gujaf-420	175	3	2024	DATE
gujaf-420	175	4	36	CARDINAL
gujaf-420	175	5	59%	PERCENT
gujaf-420	175	6	i.	PERSON
gujaf-420	177	1	annual	DATE
gujaf-420	178	1	14031	DATE
gujaf-420	178	2	60	CARDINAL
gujaf-420	179	1	1	CARDINAL
gujaf-420	179	2	0	CARDINAL
gujaf-420	179	3	chiu	PERSON
gujaf-420	180	1	2020	DATE
gujaf-420	181	1	annual	DATE
gujaf-420	181	2	annual	DATE
gujaf-420	181	3	2013	DATE
gujaf-420	181	4	2018	DATE
gujaf-420	182	1	dib	ORG
gujaf-420	183	1	three	CARDINAL
gujaf-420	183	2	1	CARDINAL
gujaf-420	183	3	2	CARDINAL
gujaf-420	183	4	ben-amar et al.	PERSON
gujaf-420	183	5	2013	DATE
gujaf-420	185	1	ac	ORG
gujaf-420	185	2	four	CARDINAL
gujaf-420	186	1	2014	DATE
gujaf-420	187	1	2	CARDINAL
gujaf-420	188	1	1	CARDINAL
gujaf-420	188	2	vol.6	NORP
gujaf-420	188	3	2, april	DATE
gujaf-420	188	4	2025	CARDINAL
gujaf-420	188	5	131	CARDINAL
gujaf-420	188	6	iso 14031	ORG
gujaf-420	188	7	annual	DATE
gujaf-420	189	1	one	CARDINAL
gujaf-420	189	2	zero	CARDINAL
gujaf-420	190	1	2011	DATE
gujaf-420	190	2	uyagu et al	PERSON
gujaf-420	190	3	2017	CARDINAL
gujaf-420	192	1	2013	DATE
gujaf-420	192	2	hoang et al	PERSON
gujaf-420	193	1	2016	DATE
gujaf-420	193	2	2018	DATE
gujaf-420	194	1	isa & farouk 2018	ORG
gujaf-420	196	1	yahaya	PERSON
gujaf-420	196	2	2015	CARDINAL
gujaf-420	196	3	2016	CARDINAL
gujaf-420	197	1	fa	ORG
gujaf-420	197	2	years	DATE
gujaf-420	198	1	2017	CARDINAL
gujaf-420	199	1	2016	CARDINAL
gujaf-420	200	1	2024	CARDINAL
gujaf-420	200	2	three	CARDINAL
gujaf-420	201	1	dib	ORG
gujaf-420	204	1	α0+β1dibit+	PERSON
gujaf-420	207	1	ԑit ----------------------------------(2	GPE
gujaf-420	209	1	+ԑit ---------(3	PERSON
gujaf-420	210	1	er=	DATE
gujaf-420	210	2	gusau journal of accounting	ORG
gujaf-420	210	3	vol.6	NORP
gujaf-420	210	4	2, april	DATE
gujaf-420	210	5	2025	CARDINAL
gujaf-420	210	6	132 fa	QUANTITY
gujaf-420	213	1	heteroscedasticity	ORG
gujaf-420	216	1	4.0	CARDINAL
gujaf-420	216	2	ac	ORG
gujaf-420	216	3	dib	ORG
gujaf-420	216	4	nigeria	GPE
gujaf-420	217	1	3	CARDINAL
gujaf-420	218	1	2	CARDINAL
gujaf-420	220	1	max	PERSON
gujaf-420	220	2	648	CARDINAL
gujaf-420	220	3	648	CARDINAL
gujaf-420	220	4	0.641	CARDINAL
gujaf-420	220	5	2	CARDINAL
gujaf-420	220	6	ac	ORG
gujaf-420	220	7	648	CARDINAL
gujaf-420	220	8	0.367 2.040 4	QUANTITY
gujaf-420	220	9	648 6.901	MONEY
gujaf-420	220	10	648	CARDINAL
gujaf-420	220	11	648	CARDINAL
gujaf-420	220	12	0.881	CARDINAL
gujaf-420	220	13	2	CARDINAL
gujaf-420	220	14	nigerian	NORP
gujaf-420	221	1	27%	PERCENT
gujaf-420	221	2	11.5%	PERCENT
gujaf-420	222	1	1.7%	PERCENT
gujaf-420	222	2	14031	DATE
gujaf-420	223	1	56.7%	PERCENT
gujaf-420	224	1	dib	ORG
gujaf-420	224	2	1.119	CARDINAL
gujaf-420	225	1	ac	ORG
gujaf-420	225	2	3.415	CARDINAL
gujaf-420	225	3	0.367	CARDINAL
gujaf-420	225	4	2.040	CARDINAL
gujaf-420	226	1	6.901	CARDINAL
gujaf-420	226	2	0.807	CARDINAL
gujaf-420	226	3	5.001	CARDINAL
gujaf-420	226	4	8.975	CARDINAL
gujaf-420	227	1	fa	ORG
gujaf-420	227	2	29	CARDINAL
gujaf-420	227	3	0.090	CARDINAL
gujaf-420	228	1	fa	ORG
gujaf-420	228	2	3	CARDINAL
gujaf-420	228	3	54	DATE
gujaf-420	228	4	0.881	CARDINAL
gujaf-420	230	1	first	ORDINAL
gujaf-420	230	2	pearson	PERSON
gujaf-420	230	3	4	CARDINAL
gujaf-420	230	4	3	CARDINAL
gujaf-420	230	5	pearson	PERSON
gujaf-420	230	6	fa roa gusau journal of accounting	ORG
gujaf-420	230	7	vol.6	NORP
gujaf-420	230	8	2, april	DATE
gujaf-420	230	9	2025	CARDINAL
gujaf-420	230	10	133	CARDINAL
gujaf-420	231	1	0 .1	MONEY
gujaf-420	232	1	0	CARDINAL
gujaf-420	233	1	25	CARDINAL
gujaf-420	233	2	5	CARDINAL
gujaf-420	234	1	0.00 0.25	CARDINAL
gujaf-420	234	2	0.75 1.00	CARDINAL
gujaf-420	234	3	1	CARDINAL
gujaf-420	234	4	ac	ORG
gujaf-420	234	5	0.5215	CARDINAL
gujaf-420	234	6	fa	ORG
gujaf-420	234	7	3	CARDINAL
gujaf-420	235	1	3	CARDINAL
gujaf-420	235	2	0.5158	CARDINAL
gujaf-420	235	3	gujarati & porter	ORG
gujaf-420	235	4	2009	DATE
gujaf-420	236	1	2a	CARDINAL
gujaf-420	236	2	2b	CARDINAL
gujaf-420	237	1	2(a	CARDINAL
gujaf-420	237	2	1	CARDINAL
gujaf-420	237	3	1	CARDINAL
gujaf-420	237	4	2	CARDINAL
gujaf-420	237	5	2(b	CARDINAL
gujaf-420	237	6	8.961	CARDINAL
gujaf-420	237	7	0.003	CARDINAL
gujaf-420	238	1	hausman	PERSON
gujaf-420	238	2	113.57	CARDINAL
gujaf-420	238	3	0.001	CARDINAL
gujaf-420	239	1	15.461	CARDINAL
gujaf-420	239	2	0.001	CARDINAL
gujaf-420	239	3	kraay standard errors	ORG
gujaf-420	239	4	2007	DATE
gujaf-420	240	1	4	CARDINAL
gujaf-420	240	2	nigeria	GPE
gujaf-420	241	1	4	CARDINAL
gujaf-420	241	2	0.102	CARDINAL
gujaf-420	241	3	vol.6	NORP
gujaf-420	241	4	2, april	DATE
gujaf-420	241	5	2025	CARDINAL
gujaf-420	241	6	134	CARDINAL
gujaf-420	241	7	0.0401 10.10	MONEY
gujaf-420	242	1	0.366	CARDINAL
gujaf-420	242	2	0.0322	CARDINAL
gujaf-420	242	3	0.261	CARDINAL
gujaf-420	242	4	46.89	CARDINAL
gujaf-420	245	1	0.6778	CARDINAL
gujaf-420	245	2	0.6670	CARDINAL
gujaf-420	245	3	14.2	CARDINAL
gujaf-420	245	4	2023	CARDINAL
gujaf-420	246	1	67.78%	PERCENT
gujaf-420	246	2	dib	ORG
gujaf-420	247	1	dib	ORG
gujaf-420	247	2	hoang et al	ORG
gujaf-420	248	1	2018	DATE
gujaf-420	249	1	1	CARDINAL
gujaf-420	249	2	zaid	NORP
gujaf-420	249	3	2020	DATE
gujaf-420	249	4	2020	DATE
gujaf-420	250	1	2018	DATE
gujaf-420	252	1	second	ORDINAL
gujaf-420	252	2	2	CARDINAL
gujaf-420	252	3	5	CARDINAL
gujaf-420	252	4	5	CARDINAL
gujaf-420	253	1	0.0431 10.76	MONEY
gujaf-420	254	1	0.0004 1.34	CARDINAL
gujaf-420	254	2	0.0329 2.24 0.026	MONEY
gujaf-420	254	3	0.0511	CARDINAL
gujaf-420	254	4	0.110	CARDINAL
gujaf-420	254	5	34.66	CARDINAL
gujaf-420	255	1	0.6859	CARDINAL
gujaf-420	255	2	0.6743	CARDINAL
gujaf-420	255	3	14.2	CARDINAL
gujaf-420	255	4	2023	CARDINAL
gujaf-420	256	1	5	CARDINAL
gujaf-420	257	1	67.43%	PERCENT
gujaf-420	258	1	ac	ORG
gujaf-420	259	1	ika et al	PERSON
gujaf-420	260	1	2020	DATE
gujaf-420	260	2	abdi et al	PERSON
gujaf-420	261	1	2020	DATE
gujaf-420	261	2	ac	ORG
gujaf-420	262	1	ac	ORG
gujaf-420	263	1	6	CARDINAL
gujaf-420	263	2	dib	ORG
gujaf-420	263	3	gusau journal of accounting	ORG
gujaf-420	263	4	vol.6	NORP
gujaf-420	263	5	2, april	DATE
gujaf-420	263	6	2025	CARDINAL
gujaf-420	263	7	135	CARDINAL
gujaf-420	263	8	6	CARDINAL
gujaf-420	263	9	1	CARDINAL
gujaf-420	263	10	3	CARDINAL
gujaf-420	263	11	0.0777 1.64	MONEY
gujaf-420	263	12	ac	ORG
gujaf-420	263	13	2.05 0.041 dib x	QUANTITY
gujaf-420	263	14	ac	ORG
gujaf-420	264	1	0.159	CARDINAL
gujaf-420	264	2	0.0322	CARDINAL
gujaf-420	264	3	0.029	CARDINAL
gujaf-420	264	4	0.261	CARDINAL
gujaf-420	264	5	0.350	CARDINAL
gujaf-420	264	6	46.89	CARDINAL
gujaf-420	264	7	34.37	CARDINAL
gujaf-420	264	8	0.6852	MONEY
gujaf-420	264	9	14.2	CARDINAL
gujaf-420	264	10	2023	CARDINAL
gujaf-420	265	1	f=46.89	CARDINAL
gujaf-420	265	2	1	CARDINAL
gujaf-420	265	3	3	CARDINAL
gujaf-420	266	1	66.7%	PERCENT
gujaf-420	266	2	1	CARDINAL
gujaf-420	266	3	67.36%	PERCENT
gujaf-420	266	4	3	CARDINAL
gujaf-420	267	1	dib	ORG
gujaf-420	267	2	ac	ORG
gujaf-420	268	1	ac	ORG
gujaf-420	269	1	ac	ORG
gujaf-420	269	2	dib	ORG
gujaf-420	271	1	5.0	CARDINAL
gujaf-420	272	1	dib	ORG
gujaf-420	274	1	i.	PERSON
gujaf-420	274	2	nigeria	GPE
gujaf-420	278	1	gusau journal of accounting	ORG
gujaf-420	278	2	vol.6	NORP
gujaf-420	278	3	2, april	DATE
gujaf-420	278	4	2025 136	CARDINAL
gujaf-420	280	1	council of nigeria	ORG
gujaf-420	280	2	nigerian	NORP
gujaf-420	280	3	nigeria	GPE
gujaf-420	282	1	frc	ORG
gujaf-420	282	2	nigeria	GPE
gujaf-420	282	3	14031	DATE
gujaf-420	282	4	nigeria	GPE
gujaf-420	283	1	annual	DATE
gujaf-420	284	1	abdullah	PERSON
gujaf-420	284	2	s.n.	GPE
gujaf-420	284	3	ku ismail	PERSON
gujaf-420	284	4	k. n. i.	PERSON
gujaf-420	284	5	2013).gender	CARDINAL
gujaf-420	284	6	malaysian	NORP
gujaf-420	285	1	27-40	CARDINAL
gujaf-420	286	1	abdulkadir, u., & alifiah	ORG
gujaf-420	286	2	m. n.	PERSON
gujaf-420	286	3	2020).review	CARDINAL
gujaf-420	287	1	7(7),818	CARDINAL
gujaf-420	287	2	822	CARDINAL
gujaf-420	288	1	abdi	PERSON
gujaf-420	288	2	m.	PERSON
gujaf-420	288	3	homayoun	PERSON
gujaf-420	288	4	s., & kazemi oloum m.	ORG
gujaf-420	288	5	2020	DATE
gujaf-420	290	1	iranian	NORP
gujaf-420	290	2	5	CARDINAL
gujaf-420	290	3	9	CARDINAL
gujaf-420	290	4	335	CARDINAL
gujaf-420	291	1	abubakar, a., & moses	ORG
gujaf-420	291	2	s.	PERSON
gujaf-420	291	3	2020	DATE
gujaf-420	292	1	nigeria	GPE
gujaf-420	293	1	european journal of business and management	ORG
gujaf-420	293	2	62	CARDINAL
gujaf-420	294	1	abu, s. o.	PERSON
gujaf-420	294	2	t., & okpanachi	ORG
gujaf-420	294	3	j. (2018	ORG
gujaf-420	295	1	nigeria	GPE
gujaf-420	295	2	journal of finance	ORG
gujaf-420	295	3	6(1),15	CARDINAL
gujaf-420	296	1	adeniyi,s. i., & fadipe	ORG
gujaf-420	296	2	a. o.	PERSON
gujaf-420	296	3	2018	DATE
gujaf-420	297	1	nigeria	GPE
gujaf-420	298	1	indonesian	NORP
gujaf-420	298	2	1(1	CARDINAL
gujaf-420	298	3	43–50	CARDINAL
gujaf-420	299	1	h.o.	PERSON
gujaf-420	299	2	n. o. & usman	ORG
gujaf-420	299	3	k. m.	PERSON
gujaf-420	299	4	2020	DATE
gujaf-420	300	1	nigeria	GPE
gujaf-420	301	1	international journal of management	ORG
gujaf-420	301	2	innovation & entrepreneurial research	ORG
gujaf-420	301	3	6(2	CARDINAL
gujaf-420	301	4	88-99	CARDINAL
gujaf-420	301	5	akinkunmi	PERSON
gujaf-420	301	6	b. m.	PERSON
gujaf-420	301	7	o.k.(2022	ORG
gujaf-420	302	1	nigeria	GPE
gujaf-420	303	1	26	CARDINAL
gujaf-420	303	2	aliyu	PERSON
gujaf-420	303	3	2019	DATE
gujaf-420	304	1	nigeria	GPE
gujaf-420	305	1	asian journal of accounting research	ORG
gujaf-420	305	2	4	CARDINAL
gujaf-420	305	3	1	CARDINAL
gujaf-420	305	4	2-17	DATE
gujaf-420	306	1	al-qahtani	PERSON
gujaf-420	306	2	m. & elgharbawy	ORG
gujaf-420	306	3	a.	PERSON
gujaf-420	306	4	the united kingdom	GPE
gujaf-420	306	5	33(6	CARDINAL
gujaf-420	306	6	1557-1579	DATE
gujaf-420	307	1	gusau journal of accounting	ORG
gujaf-420	307	2	vol.6	NORP
gujaf-420	307	3	2, april	DATE
gujaf-420	307	4	2025	CARDINAL
gujaf-420	307	5	137	CARDINAL
gujaf-420	307	6	amin	ORG
gujaf-420	307	7	s.	PERSON
gujaf-420	307	8	iqbal	PERSON
gujaf-420	307	9	j., & makki	ORG
gujaf-420	307	10	m. a. m.	PERSON
gujaf-420	307	11	2021	CARDINAL
gujaf-420	308	1	japanese	NORP
gujaf-420	309	1	7(2	CARDINAL
gujaf-420	309	2	239–254	CARDINAL
gujaf-420	310	1	amorelli	PERSON
gujaf-420	310	2	m. f., & garcía	PERSON
gujaf-420	310	3	i. m.	PERSON
gujaf-420	310	4	2020	DATE
gujaf-420	312	1	27(1	CARDINAL
gujaf-420	312	2	204–221	CARDINAL
gujaf-420	313	1	anazonwu, h. o.	ORG
gujaf-420	313	2	f. c., & gunardi	PERSON
gujaf-420	313	3	2018	DATE
gujaf-420	314	1	nigeria	GPE
gujaf-420	315	1	indonesian	NORP
gujaf-420	315	2	2(1	CARDINAL
gujaf-420	315	3	65–78	CARDINAL
gujaf-420	316	1	appuhami	PERSON
gujaf-420	316	2	r., & tashakor	ORG
gujaf-420	316	3	s.	PERSON
gujaf-420	316	4	2017	CARDINAL
gujaf-420	317	1	australian	NORP
gujaf-420	318	1	australian	NORP
gujaf-420	318	2	27(4),400	CARDINAL
gujaf-420	319	1	arif	PERSON
gujaf-420	319	2	m., sajjad, a., farooq	PERSON
gujaf-420	319	3	s.	PERSON
gujaf-420	319	4	abrar, m., & joyo	ORG
gujaf-420	319	5	a. s.	PERSON
gujaf-420	319	6	2020	DATE
gujaf-420	321	1	bingley	ORG
gujaf-420	321	2	21(3	CARDINAL
gujaf-420	321	3	497–514	CARDINAL
gujaf-420	322	1	arista	PERSON
gujaf-420	322	2	d.	NORP
gujaf-420	322	3	sabroto	PERSON
gujaf-420	322	4	b.	PERSON
gujaf-420	322	5	2019	DATE
gujaf-420	323	1	csr	ORG
gujaf-420	324	1	international journal of business, economics	ORG
gujaf-420	324	2	law,18	ORG
gujaf-420	324	3	5	CARDINAL
gujaf-420	324	4	109	CARDINAL
gujaf-420	324	5	awodiran	GPE
gujaf-420	324	6	m. a.	PERSON
gujaf-420	324	7	j. i.	PERSON
gujaf-420	324	8	2019	DATE
gujaf-420	325	1	nigeria	GPE
gujaf-420	326	1	journal of accounting and management	ORG
gujaf-420	326	2	2(1	CARDINAL
gujaf-420	326	3	73	CARDINAL
gujaf-420	327	1	f.	PERSON
gujaf-420	327	2	damak,	PERSON
gujaf-420	327	3	s., & hussainey	ORG
gujaf-420	327	4	k.	PERSON
gujaf-420	327	5	2019	DATE
gujaf-420	328	1	french	NORP
gujaf-420	329	1	journal of management	ORG
gujaf-420	330	1	23	CARDINAL
gujaf-420	330	2	1–33	CARDINAL
gujaf-420	331	1	bala	PERSON
gujaf-420	331	2	h.	PERSON
gujaf-420	331	3	shaheen	PERSON
gujaf-420	331	4	r.	NORP
gujaf-420	331	5	belgacem	PERSON
gujaf-420	331	6	s.b.	GPE
gujaf-420	331	7	yusuf	PERSON
gujaf-420	331	8	j., & shafiu	ORG
gujaf-420	331	9	r.m.(2023	PERSON
gujaf-420	332	1	nigeria	GPE
gujaf-420	332	2	1185(2023	DATE
gujaf-420	333	1	bakar	PERSON
gujaf-420	333	2	a. b. s. a.	PERSON
gujaf-420	333	3	ghazali	PERSON
gujaf-420	333	4	n. a. b. m.	PERSON
gujaf-420	333	5	m. b.	PERSON
gujaf-420	333	6	2019	DATE
gujaf-420	334	1	malaysia	GPE
gujaf-420	335	1	international journal of academic research	ORG
gujaf-420	335	2	1044–1067	CARDINAL
gujaf-420	336	1	berger	PERSON
gujaf-420	336	2	a.	PERSON
gujaf-420	336	3	2019	DATE
gujaf-420	338	1	eu business school	ORG
gujaf-420	338	2	2	CARDINAL
gujaf-420	338	3	41	CARDINAL
gujaf-420	340	1	omri a.	PERSON
gujaf-420	340	2	2020	DATE
gujaf-420	341	1	france	GPE
gujaf-420	342	1	journal of business ethics	ORG
gujaf-420	342	2	1-23	CARDINAL
gujaf-420	343	1	ben-amar	PERSON
gujaf-420	343	2	w.	PERSON
gujaf-420	343	3	francoeur	PERSON
gujaf-420	343	4	c.	PERSON
gujaf-420	343	5	labelle	GPE
gujaf-420	343	6	r.	NORP
gujaf-420	343	7	2013	DATE
gujaf-420	345	1	british journal of management	ORG
gujaf-420	345	2	24	CARDINAL
gujaf-420	345	3	1	CARDINAL
gujaf-420	345	4	85–101	DATE
gujaf-420	346	1	a. a.	PERSON
gujaf-420	346	2	i. m.	PERSON
gujaf-420	346	3	2019	DATE
gujaf-420	347	1	turkey	GPE
gujaf-420	348	1	international journal of research	ORG
gujaf-420	348	2	111	CARDINAL
gujaf-420	349	1	2018	DATE
gujaf-420	352	1	2(2	CARDINAL
gujaf-420	353	1	2–11	ORG
gujaf-420	353	2	blay	ORG
gujaf-420	353	3	m. w.	PERSON
gujaf-420	353	4	m.(2025	ORG
gujaf-420	354	1	africa	LOC
gujaf-420	355	1	african journal	ORG
gujaf-420	355	2	research,11(1	ORG
gujaf-420	355	3	257	CARDINAL
gujaf-420	356	1	gusau journal of accounting	ORG
gujaf-420	356	2	vol.6	NORP
gujaf-420	356	3	2, april	DATE
gujaf-420	356	4	2025	CARDINAL
gujaf-420	356	5	138	CARDINAL
gujaf-420	356	6	k.	PERSON
gujaf-420	356	7	aliedan	ORG
gujaf-420	356	8	m. m.	PERSON
gujaf-420	356	9	alsahlawi	GPE
gujaf-420	356	10	a. m.	PERSON
gujaf-420	356	11	2020	DATE
gujaf-420	357	1	france	GPE
gujaf-420	358	1	international journal of innovation	ORG
gujaf-420	358	2	14	CARDINAL
gujaf-420	358	3	11	CARDINAL
gujaf-420	358	4	231	CARDINAL
gujaf-420	359	1	chiu	PERSON
gujaf-420	359	2	c. l.	PERSON
gujaf-420	359	3	j., li	PERSON
gujaf-420	359	4	m.	PERSON
gujaf-420	359	5	wei	PERSON
gujaf-420	359	6	s.	PERSON
gujaf-420	359	7	xu	PERSON
gujaf-420	359	8	s., & chai	ORG
gujaf-420	360	1	chinese	NORP
gujaf-420	361	1	asian	NORP
gujaf-420	361	2	5(9	CARDINAL
gujaf-420	361	3	2-21	DATE
gujaf-420	362	1	cicchiello	ORG
gujaf-420	362	2	a. f.	PERSON
gujaf-420	362	3	a. m.	PERSON
gujaf-420	362	4	kazemikhasragh	GPE
gujaf-420	362	5	a., & monferra	ORG
gujaf-420	362	6	s.	PERSON
gujaf-420	362	7	2021	CARDINAL
gujaf-420	363	1	asian	NORP
gujaf-420	363	2	african	NORP
gujaf-420	364	1	36	CARDINAL
gujaf-420	364	2	7	CARDINAL
gujaf-420	364	3	801820	DATE
gujaf-420	365	1	e.	PERSON
gujaf-420	365	2	2021	CARDINAL
gujaf-420	366	1	egypt	GPE
gujaf-420	367	1	journal of governance & regulation	ORG
gujaf-420	367	2	10(2	DATE
gujaf-420	367	3	134–156	CARDINAL
gujaf-420	368	1	tolulope	GPE
gujaf-420	368	2	i., & eyitomi	ORG
gujaf-420	368	3	g. a.	PERSON
gujaf-420	368	4	2018	DATE
gujaf-420	369	1	nigeria	GPE
gujaf-420	370	1	journal of management	ORG
gujaf-420	370	2	16(3	CARDINAL
gujaf-420	370	3	229–244	CARDINAL
gujaf-420	371	1	felix	PERSON
gujaf-420	371	2	o., & aruna	ORG
gujaf-420	371	3	i.m.	GPE
gujaf-420	371	4	2021	CARDINAL
gujaf-420	372	1	nigeria	GPE
gujaf-420	373	1	iosr journal of business and	ORG
gujaf-420	373	2	23(11	CARDINAL
gujaf-420	373	3	16-28	CARDINAL
gujaf-420	374	1	fernandes	PERSON
gujaf-420	374	2	s. m.	PERSON
gujaf-420	374	3	bornia, a. c., & nakamura	PERSON
gujaf-420	374	4	l. r.	PERSON
gujaf-420	374	5	2019	DATE
gujaf-420	376	1	57	DATE
gujaf-420	376	2	9	CARDINAL
gujaf-420	376	3	2358-2382	CARDINAL
gujaf-420	377	1	j.	PERSON
gujaf-420	377	2	2016	DATE
gujaf-420	380	1	journal of business ethics	ORG
gujaf-420	380	2	136(2	CARDINAL
gujaf-420	380	3	281–292	CARDINAL
gujaf-420	381	1	gardazi	ORG
gujaf-420	381	2	hassan	PERSON
gujaf-420	383	1	asian	NORP
gujaf-420	383	2	7	CARDINAL
gujaf-420	383	3	12	CARDINAL
gujaf-420	383	4	317–328	CARDINAL
gujaf-420	384	1	a. m.	PERSON
gujaf-420	384	2	2021	CARDINAL
gujaf-420	386	1	30(1	CARDINAL
gujaf-420	386	2	609	CARDINAL
gujaf-420	387	1	i. a.	PERSON
gujaf-420	387	2	oweidat	GPE
gujaf-420	387	3	a. i.	PERSON
gujaf-420	387	4	& saleh	PERSON
gujaf-420	387	5	n. m.	PERSON
gujaf-420	387	6	2020	DATE
gujaf-420	388	1	palestine	GPE
gujaf-420	388	2	20	CARDINAL
gujaf-420	388	3	3	CARDINAL
gujaf-420	388	4	527	CARDINAL
gujaf-420	389	1	h. o.	PERSON
gujaf-420	389	2	m. k.	PERSON
gujaf-420	389	3	m. i.	PERSON
gujaf-420	389	4	a., & oloyede	ORG
gujaf-420	389	5	b. m.	PERSON
gujaf-420	389	6	2021	CARDINAL
gujaf-420	391	1	spiru haret university	ORG
gujaf-420	392	1	21(1	CARDINAL
gujaf-420	392	2	109	CARDINAL
gujaf-420	393	1	t., & turgut	ORG
gujaf-420	393	2	2013	DATE
gujaf-420	395	1	journal of business ethics	ORG
gujaf-420	395	2	463-479	CARDINAL
gujaf-420	396	1	hamidah, a.a.	ORG
gujaf-420	397	1	polish journal of management studies,21(1),146-157	ORG
gujaf-420	398	1	haruna	PERSON
gujaf-420	399	1	235	CARDINAL
gujaf-420	400	1	hoang	ORG
gujaf-420	400	2	t. c.	GPE
gujaf-420	400	3	i., & ma	ORG
gujaf-420	400	4	2018	DATE
gujaf-420	401	1	vietnam	GPE
gujaf-420	401	2	journal of business ethics	ORG
gujaf-420	401	3	151(3	CARDINAL
gujaf-420	401	4	833–852	CARDINAL
gujaf-420	401	5	hoang	PERSON
gujaf-420	401	6	t. cam.	PERSON
gujaf-420	401	7	abeysekera, i. & ma	ORG
gujaf-420	401	8	s.	PERSON
gujaf-420	401	9	2016	CARDINAL
gujaf-420	402	1	vietnam	GPE
gujaf-420	402	2	journal of business ethics	ORG
gujaf-420	402	3	27(2	CARDINAL
gujaf-420	402	4	1-20	CARDINAL
gujaf-420	403	1	d.	NORP
gujaf-420	403	2	2007	DATE
gujaf-420	404	1	7(3	CARDINAL
gujaf-420	404	2	281-312	CARDINAL
gujaf-420	405	1	gusau journal of accounting	ORG
gujaf-420	405	2	vol.6	NORP
gujaf-420	405	3	2, april,	DATE
gujaf-420	405	4	2025	CARDINAL
gujaf-420	405	5	139	CARDINAL
gujaf-420	405	6	standardization(2002	CARDINAL
gujaf-420	406	1	iso 14031	PERSON
gujaf-420	408	1	o. c., & okafor	ORG
gujaf-420	408	2	g. t.	PERSON
gujaf-420	408	3	2018	DATE
gujaf-420	409	1	nigerian	NORP
gujaf-420	410	1	scholars journal of economics	ORG
gujaf-420	410	2	2(5	CARDINAL
gujaf-420	410	3	854–863	CARDINAL
gujaf-420	410	4	isa, m. a., & farouk	ORG
gujaf-420	410	5	m. a.	PERSON
gujaf-420	410	6	2018	DATE
gujaf-420	411	1	nigeria	GPE
gujaf-420	412	1	journal of accounting	ORG
gujaf-420	412	2	14	CARDINAL
gujaf-420	413	1	ika	PERSON
gujaf-420	413	2	s. r.	PERSON
gujaf-420	413	3	nugroho	GPE
gujaf-420	413	4	j. p.	PERSON
gujaf-420	413	5	achmad	PERSON
gujaf-420	413	6	n., & widagdo	ORG
gujaf-420	413	7	a. k.	PERSON
gujaf-420	413	8	2020	DATE
gujaf-420	414	1	indonesian	NORP
gujaf-420	415	1	739	CARDINAL
gujaf-420	415	2	2021	CARDINAL
gujaf-420	415	3	1-8	DATE
gujaf-420	416	1	iyafekhe	PERSON
gujaf-420	416	2	v.u.	GPE
gujaf-420	416	3	& odu	ORG
gujaf-420	416	4	2020	DATE
gujaf-420	417	1	nigeria	GPE
gujaf-420	418	1	management sciences review	ORG
gujaf-420	418	2	university of benin	ORG
gujaf-420	418	3	202	CARDINAL
gujaf-420	419	1	jansson	PERSON
gujaf-420	419	2	j., marell,	ORG
gujaf-420	419	3	a., & nordlund	ORG
gujaf-420	419	4	a.	PERSON
gujaf-420	419	5	2010	DATE
gujaf-420	421	1	27(4	CARDINAL
gujaf-420	421	2	358370	DATE
gujaf-420	422	1	jonson	PERSON
gujaf-420	422	2	e. p.	PERSON
gujaf-420	422	3	mcguire	PERSON
gujaf-420	422	4	l.	GPE
gujaf-420	422	5	rasel	GPE
gujaf-420	422	6	s., & cooper	ORG
gujaf-420	422	7	2020	DATE
gujaf-420	424	1	journal of management & organization	ORG
gujaf-420	424	2	26(1	CARDINAL
gujaf-420	424	3	15-28	CARDINAL
gujaf-420	425	1	kanadlı	ORG
gujaf-420	425	2	s. b.	PERSON
gujaf-420	425	3	torchia	GPE
gujaf-420	425	4	m., gabaldon	PERSON
gujaf-420	425	5	2022	CARDINAL
gujaf-420	428	1	22(3	CARDINAL
gujaf-420	428	2	661–682	CARDINAL
gujaf-420	430	1	khan	GPE
gujaf-420	430	2	i.	GPE
gujaf-420	430	3	khan	GPE
gujaf-420	430	4	i.	GPE
gujaf-420	430	5	asim afridi	GPE
gujaf-420	430	6	a.	PERSON
gujaf-420	430	7	2021	CARDINAL
gujaf-420	432	1	pakistan	GPE
gujaf-420	433	1	revista brasileira de gestão de negócios	PERSON
gujaf-420	433	2	23	CARDINAL
gujaf-420	433	3	1),104-126	CARDINAL
gujaf-420	434	1	khan	GPE
gujaf-420	434	2	i.	GPE
gujaf-420	434	3	khan	GPE
gujaf-420	434	4	i., & saeed	ORG
gujaf-420	436	1	pakistan	GPE
gujaf-420	438	1	kolawole	PERSON
gujaf-420	438	2	s. m.	PERSON
gujaf-420	438	3	t., yahaya	GPE
gujaf-420	438	4	o. a.	PERSON
gujaf-420	438	5	l. o.	PERSON
gujaf-420	438	6	2021	CARDINAL
gujaf-420	439	1	nigeria	GPE
gujaf-420	440	1	journal of accounting	ORG
gujaf-420	440	2	1(1	CARDINAL
gujaf-420	440	3	150	CARDINAL
gujaf-420	441	1	kolsi	PERSON
gujaf-420	441	2	m.c.	GPE
gujaf-420	441	3	muqattash	GPE
gujaf-420	441	4	r. & al-hiyari	PERSON
gujaf-420	441	5	a.	PERSON
gujaf-420	441	6	2022	CARDINAL
gujaf-420	443	1	social responsibility journal	ORG
gujaf-420	443	2	18,293–315	DATE
gujaf-420	444	1	b. w.	PERSON
gujaf-420	444	2	j. l.	PERSON
gujaf-420	444	3	g. w. s.	PERSON
gujaf-420	444	4	2014	DATE
gujaf-420	446	1	strategic management journal	ORG
gujaf-420	446	2	35(5	CARDINAL
gujaf-420	446	3	712	CARDINAL
gujaf-420	447	1	nwaigwe	ORDINAL
gujaf-420	447	2	n.g.	GPE
gujaf-420	447	3	ofoegbu	PERSON
gujaf-420	447	4	g.n.	GPE
gujaf-420	447	5	dibia	GPE
gujaf-420	447	6	n.o.	GPE
gujaf-420	447	7	2020	DATE
gujaf-420	448	1	nigeria	GPE
gujaf-420	449	1	cogent business & management	ORG
gujaf-420	449	2	9	CARDINAL
gujaf-420	449	3	1	CARDINAL
gujaf-420	450	1	q., & wang	ORG
gujaf-420	450	2	b.	PERSON
gujaf-420	450	3	2019	DATE
gujaf-420	452	1	16(7	CARDINAL
gujaf-420	452	2	1167	DATE
gujaf-420	453	1	madugba	PERSON
gujaf-420	453	2	j.u.	GPE
gujaf-420	453	3	ben-caleb	PERSON
gujaf-420	453	4	agburuga	GPE
gujaf-420	453	5	t.u.	GPE
gujaf-420	453	6	w.c.	GPE
gujaf-420	453	7	jegede,s.l.	ORG
gujaf-420	453	8	s.o.	GPE
gujaf-420	453	9	2021	CARDINAL
gujaf-420	454	1	gusau journal of accounting	ORG
gujaf-420	454	2	vol.6	NORP
gujaf-420	454	3	2, april	DATE
gujaf-420	454	4	2025	CARDINAL
gujaf-420	454	5	140	CARDINAL
gujaf-420	454	6	international journal of financial research	ORG
gujaf-420	454	7	12(1	CARDINAL
gujaf-420	454	8	310	CARDINAL
gujaf-420	455	1	s magambo	PERSON
gujaf-420	455	2	e. f., & nyamwesa	PERSON
gujaf-420	455	3	a. m.	PERSON
gujaf-420	455	4	2022	CARDINAL
gujaf-420	456	1	tanzania	GPE
gujaf-420	457	1	african	NORP
gujaf-420	457	2	8(1	CARDINAL
gujaf-420	457	3	351	CARDINAL
gujaf-420	458	1	c.a. m., & mgbame	PERSON
gujaf-420	458	2	c. o.	PERSON
gujaf-420	458	3	2018	DATE
gujaf-420	459	1	nigeria	GPE
gujaf-420	460	1	international journal of	ORG
gujaf-420	460	2	252-261	CARDINAL
gujaf-420	461	1	mirza	ORG
gujaf-420	461	2	s. s.	PERSON
gujaf-420	461	3	majeed	PERSON
gujaf-420	461	4	m. a.	PERSON
gujaf-420	461	5	t.	GPE
gujaf-420	461	6	2020	DATE
gujaf-420	462	1	chinese	NORP
gujaf-420	463	1	eurasian	NORP
gujaf-420	463	2	10(1	DATE
gujaf-420	463	3	417–440	CARDINAL
gujaf-420	464	1	moalla	PERSON
gujaf-420	464	2	m. salhi	PERSON
gujaf-420	464	3	b. & jarboui, a.	ORG
gujaf-420	464	4	2020	DATE
gujaf-420	465	1	france	GPE
gujaf-420	466	1	social responsibility journal	ORG
gujaf-420	466	2	17	CARDINAL
gujaf-420	466	3	966–984	CARDINAL
gujaf-420	467	1	o. s.	PERSON
gujaf-420	467	2	2021	CARDINAL
gujaf-420	468	1	nigerian	NORP
gujaf-420	469	1	11	CARDINAL
gujaf-420	469	2	4),487-497	CARDINAL
gujaf-420	470	1	n. o., & aifuwa	ORG
gujaf-420	470	2	h. o.(2020	PERSON
gujaf-420	472	1	izvestiya journal	ORG
gujaf-420	472	2	varna university of economics	ORG
gujaf-420	472	3	64(4	CARDINAL
gujaf-420	472	4	377 398	CARDINAL
gujaf-420	473	1	naveed	PERSON
gujaf-420	473	2	k.	PERSON
gujaf-420	473	3	c.l.	GPE
gujaf-420	473	4	ali	PERSON
gujaf-420	473	5	z.; rauf	PERSON
gujaf-420	473	6	f.	PERSON
gujaf-420	473	7	2021	CARDINAL
gujaf-420	474	1	china	GPE
gujaf-420	475	1	13	CARDINAL
gujaf-420	475	2	3142	CARDINAL
gujaf-420	476	1	nekhili	PERSON
gujaf-420	476	2	m.	PERSON
gujaf-420	476	3	chakroun	GPE
gujaf-420	476	4	h., & chtioui	ORG
gujaf-420	476	5	2018	DATE
gujaf-420	478	1	journal of business ethics	ORG
gujaf-420	478	2	153(2	DATE
gujaf-420	478	3	291–316	CARDINAL
gujaf-420	479	1	nigerian	NORP
gujaf-420	479	2	2018	DATE
gujaf-420	480	1	federal republic of nigeria	ORG
gujaf-420	481	1	odoemelam	PERSON
gujaf-420	481	2	n., & okafor	ORG
gujaf-420	481	3	r. g.	PERSON
gujaf-420	481	4	2018	DATE
gujaf-420	482	1	nigeria	GPE
gujaf-420	483	1	indonesian	NORP
gujaf-420	483	2	25–49	DATE
gujaf-420	484	1	g. n.	PERSON
gujaf-420	484	2	n., & okafor	ORG
gujaf-420	484	3	r. g.	PERSON
gujaf-420	484	4	2018	DATE
gujaf-420	485	1	south africa	GPE
gujaf-420	485	2	nigeria	GPE
gujaf-420	486	1	business & management	ORG
gujaf-420	486	2	5(1	CARDINAL
gujaf-420	486	3	ogoun	PERSON
gujaf-420	486	4	s., & ekpulu	ORG
gujaf-420	486	5	g.a.	PERSON
gujaf-420	486	6	2020	DATE
gujaf-420	487	1	nigeria	GPE
gujaf-420	488	1	international journal of	ORG
gujaf-420	488	2	381	CARDINAL
gujaf-420	489	1	2019	DATE
gujaf-420	490	1	nigeria	GPE
gujaf-420	490	2	160–172	CARDINAL
gujaf-420	491	1	c. i.	PERSON
gujaf-420	491	2	t. g.	PERSON
gujaf-420	491	3	2019	DATE
gujaf-420	492	1	nigerian	NORP
gujaf-420	493	1	scholars journal of economics	ORG
gujaf-420	493	2	5(9	CARDINAL
gujaf-420	493	3	854	CARDINAL
gujaf-420	494	1	otung	GPE
gujaf-420	494	2	a. u	PERSON
gujaf-420	494	3	akpan	PERSON
gujaf-420	494	4	d. c.	PERSON
gujaf-420	494	5	e. b.(2025	PERSON
gujaf-420	495	1	nigeria	GPE
gujaf-420	496	1	international journal of business & law	ORG
gujaf-420	496	2	13(1),324	CARDINAL
gujaf-420	496	3	334	CARDINAL
gujaf-420	497	1	o. f., & fagbeme	ORG
gujaf-420	497	2	2019	CARDINAL
gujaf-420	498	1	vol.6	NORP
gujaf-420	498	2	2, april	DATE
gujaf-420	498	3	2025	CARDINAL
gujaf-420	498	4	141	CARDINAL
gujaf-420	498	5	nigeria	GPE
gujaf-420	499	1	fountain university osogbo journal of management	ORG
gujaf-420	499	2	4(3	CARDINAL
gujaf-420	499	3	1	CARDINAL
gujaf-420	499	4	22	CARDINAL
gujaf-420	500	1	ozordi, e.	PERSON
gujaf-420	500	2	uwalomwa	GPE
gujaf-420	500	3	t., & gbenedio	ORG
gujaf-420	500	4	a. e.	PERSON
gujaf-420	500	5	2018	DATE
gujaf-420	501	1	nigeria	GPE
gujaf-420	502	1	16(3	CARDINAL
gujaf-420	502	2	229	CARDINAL
gujaf-420	503	1	prudencia	PERSON
gujaf-420	503	2	a.	PERSON
gujaf-420	503	3	2021	CARDINAL
gujaf-420	505	1	18	CARDINAL
gujaf-420	505	2	2	CARDINAL
gujaf-420	505	3	118	CARDINAL
gujaf-420	506	1	putri	GPE
gujaf-420	506	2	d. a.	PERSON
gujaf-420	506	3	azhar &	ORG
gujaf-420	507	1	2017	CARDINAL
gujaf-420	508	1	indonesian	NORP
gujaf-420	509	1	k., & tilt	ORG
gujaf-420	512	1	138(2	DATE
gujaf-420	512	2	327-347	CARDINAL
gujaf-420	513	1	riyadh	GPE
gujaf-420	513	2	h. a.	PERSON
gujaf-420	513	3	sukoarsono	ORG
gujaf-420	513	4	e. g.	PERSON
gujaf-420	513	5	alfaiza	ORG
gujaf-420	513	6	s. a., & ntim	PERSON
gujaf-420	513	7	c. g.	PERSON
gujaf-420	513	8	2019	DATE
gujaf-420	515	1	6(1	CARDINAL
gujaf-420	515	2	1-18	CARDINAL
gujaf-420	516	1	saka	NORP
gujaf-420	516	2	t. a.(2024	GPE
gujaf-420	518	1	samaha	PERSON
gujaf-420	518	2	k.	PERSON
gujaf-420	518	3	khlif, h., & hussainey	ORG
gujaf-420	518	4	k.	PERSON
gujaf-420	518	5	2015	DATE
gujaf-420	520	1	journal of international accounting	ORG
gujaf-420	520	2	24	CARDINAL
gujaf-420	521	1	m. a.	PERSON
gujaf-420	521	2	muhammed	ORG
gujaf-420	521	3	t. d.	NORP
gujaf-420	521	4	garba	GPE
gujaf-420	521	5	a., & salisu	ORG
gujaf-420	522	1	nigeria	GPE
gujaf-420	523	1	gusau journal of accounting	ORG
gujaf-420	523	2	2(3	CARDINAL
gujaf-420	523	3	1-16	CARDINAL
gujaf-420	524	1	shaheen	PERSON
gujaf-420	524	2	r.	NORP
gujaf-420	524	3	luo, q. & bala	ORG
gujaf-420	524	4	2022	CARDINAL
gujaf-420	524	5	china	GPE
gujaf-420	525	1	29	CARDINAL
gujaf-420	525	2	1	CARDINAL
gujaf-420	526	1	shehata	ORG
gujaf-420	526	2	n. f. (	PERSON
gujaf-420	526	3	2013	DATE
gujaf-420	528	1	9(3	CARDINAL
gujaf-420	528	2	42	CARDINAL
gujaf-420	529	1	thankgod	ORG
gujaf-420	529	2	c. n.	PERSON
gujaf-420	529	3	a. l. i.	PERSON
gujaf-420	529	4	2021	CARDINAL
gujaf-420	530	1	nigeria	GPE
gujaf-420	531	1	9(4	CARDINAL
gujaf-420	531	2	51-62	DATE
gujaf-420	532	1	c. a.	PERSON
gujaf-420	532	2	qian	PERSON
gujaf-420	532	3	w.	PERSON
gujaf-420	532	4	kuruppu	GPE
gujaf-420	532	5	s., & dissanayake	ORG
gujaf-420	532	6	2021	CARDINAL
gujaf-420	533	1	africa	LOC
gujaf-420	534	1	12(2	DATE
gujaf-420	534	2	267-296	CARDINAL
gujaf-420	535	1	b. d.	PERSON
gujaf-420	535	2	okpanachi	GPE
gujaf-420	535	3	j.	PERSON
gujaf-420	535	4	t., & muhammad	ORG
gujaf-420	535	5	l. m.	PERSON
gujaf-420	535	6	2017	CARDINAL
gujaf-420	536	1	nigeria	GPE
gujaf-420	537	1	nigerian journal of management sciences	ORG
gujaf-420	537	2	6(1	CARDINAL
gujaf-420	537	3	139	CARDINAL
gujaf-420	538	1	gusau journal of accounting	ORG
gujaf-420	538	2	vol.6	NORP
gujaf-420	538	3	2, april	DATE
gujaf-420	538	4	2025	CARDINAL
gujaf-420	538	5	142	CARDINAL
gujaf-420	538	6	o. r.	PERSON
gujaf-420	538	7	g. a.	PERSON
gujaf-420	538	8	o. s.	PERSON
gujaf-420	538	9	2018	DATE
gujaf-420	540	1	journal,17(3	PERSON
gujaf-420	540	2	1-16	CARDINAL
gujaf-420	541	1	worimegbe	ORG
gujaf-420	541	2	t. m. & oyewole	ORG
gujaf-420	541	3	2021	CARDINAL
gujaf-420	542	1	nigeria	GPE
gujaf-420	543	1	global journal of business, economics and management	ORG
gujaf-420	543	2	42–47	CARDINAL
gujaf-420	543	3	yaakoo	ORG
gujaf-420	543	4	d. p.	PERSON
gujaf-420	543	5	e. a. l.	PERSON
gujaf-420	544	1	nigeria	GPE
gujaf-420	545	1	international journal of innovative finance	ORG
gujaf-420	545	2	9(4),7	CARDINAL
gujaf-420	546	1	yahaya	PERSON
gujaf-420	546	2	o. a.	PERSON
gujaf-420	546	3	j.	PERSON
gujaf-420	546	4	2021	CARDINAL
gujaf-420	547	1	nigeria	GPE
gujaf-420	548	1	journal of accounting	ORG
gujaf-420	548	2	7	CARDINAL
gujaf-420	548	3	2	CARDINAL
gujaf-420	548	4	38	CARDINAL
gujaf-420	549	1	yahaya	PERSON
gujaf-420	549	2	o. a.	PERSON
gujaf-420	549	3	2018	DATE
gujaf-420	550	1	nigeria	GPE
gujaf-420	551	1	403	CARDINAL
gujaf-420	552	1	yarram	PERSON
gujaf-420	552	2	s. r., & adapa	PERSON
gujaf-420	552	3	s.	PERSON
gujaf-420	552	4	2021	CARDINAL
gujaf-420	554	1	278	CARDINAL
gujaf-420	554	2	12(3),3-19	DATE
gujaf-420	554	3	yusof	PERSON
gujaf-420	554	4	s. m.	PERSON
gujaf-420	554	5	nordin	PERSON
gujaf-420	554	6	n. a.	PERSON
gujaf-420	554	7	jais	PERSON
gujaf-420	554	8	m., & sahari	ORG
gujaf-420	554	9	s.	PERSON
gujaf-420	554	10	2019	DATE
gujaf-420	555	1	malaysian	NORP
gujaf-420	556	1	9	CARDINAL
gujaf-420	556	2	7	CARDINAL
gujaf-420	556	3	1049–1069 zahid	PERSON
gujaf-420	556	4	m., rahman, h. u.	PERSON
gujaf-420	556	5	ali	PERSON
gujaf-420	556	6	w.	PERSON
gujaf-420	556	7	khan	GPE
gujaf-420	556	8	m.	GPE
gujaf-420	556	9	m.	PERSON
gujaf-420	556	10	imran qureshi	PERSON
gujaf-420	556	11	m., jan, a.	PERSON
gujaf-420	556	12	2020	DATE
gujaf-420	557	1	malaysia	GPE
gujaf-420	560	1	244(118683	CARDINAL
gujaf-420	561	1	zaid	PERSON
gujaf-420	561	2	a. a. m.	PERSON
gujaf-420	561	3	wang	PERSON
gujaf-420	561	4	m., adib	PERSON
gujaf-420	561	5	m.	PERSON
gujaf-420	561	6	a.	PERSON
gujaf-420	561	7	t. f.s	ORG
gujaf-420	561	8	2020	DATE
gujaf-420	564	1	j. q.	PERSON
gujaf-420	564	2	zhu, h., & ding	ORG
gujaf-420	564	3	h. b.	PERSON
gujaf-420	564	4	2013	DATE
gujaf-420	567	1	journal of business ethics	ORG
gujaf-420	567	2	114(3	CARDINAL
gujaf-420	567	3	381	CARDINAL