id	sid	eid	entity	type
gujaf-423	1	1	microsoft	ORG
gujaf-423	1	2	hassan gujaf vol	PERSON
gujaf-423	1	3	6	CARDINAL
gujaf-423	1	4	2 april	DATE
gujaf-423	1	5	hassan 2222[1	PERSON
gujaf-423	1	6	vol.6	NORP
gujaf-423	1	7	2, april	DATE
gujaf-423	1	8	2025	CARDINAL
gujaf-423	1	9	166	CARDINAL
gujaf-423	1	10	nigerian	NORP
gujaf-423	1	11	ibrahim lawal	PERSON
gujaf-423	1	12	phd department of accounting federal university	ORG
gujaf-423	2	1	kebbi kebbi state	PERSON
gujaf-423	3	1	habiba ahmed gwadabe department	PERSON
gujaf-423	3	2	habeebaahmadg@gmail.com	CARDINAL
gujaf-423	4	1	monday	DATE
gujaf-423	4	2	phd department of accounting	ORG
gujaf-423	4	3	babcock university	ORG
gujaf-423	5	1	ogun	LOC
gujaf-423	5	2	nigerian	NORP
gujaf-423	5	3	four	CARDINAL
gujaf-423	5	4	bgen	ORG
gujaf-423	6	1	68	CARDINAL
gujaf-423	6	2	nigerian	NORP
gujaf-423	6	3	the period 2015 to	DATE
gujaf-423	6	4	2024	DATE
gujaf-423	7	1	four	CARDINAL
gujaf-423	10	1	nigerian	NORP
gujaf-423	12	1	nigerian	NORP
gujaf-423	12	2	1.0	CARDINAL
gujaf-423	13	1	nigeria	GPE
gujaf-423	13	2	gusau journal of accounting	ORG
gujaf-423	13	3	vol.6	NORP
gujaf-423	13	4	2, april,	DATE
gujaf-423	13	5	167	CARDINAL
gujaf-423	13	6	13	CARDINAL
gujaf-423	13	7	march 2020	DATE
gujaf-423	13	8	nearly 2,400	CARDINAL
gujaf-423	13	9	between 2006 and 2010	DATE
gujaf-423	15	1	the nigeria extractive industries	ORG
gujaf-423	15	2	at least $41.9 billion	MONEY
gujaf-423	15	3	between 2009 and 2019	DATE
gujaf-423	18	1	nigeria	GPE
gujaf-423	18	2	2017	DATE
gujaf-423	19	1	279(4	CARDINAL
gujaf-423	21	1	nigeria	GPE
gujaf-423	21	2	2018	DATE
gujaf-423	21	3	seventh	ORDINAL
gujaf-423	21	4	2020	DATE
gujaf-423	22	1	nigeria	GPE
gujaf-423	22	2	2017	CARDINAL
gujaf-423	22	3	unep	GPE
gujaf-423	22	4	2014	DATE
gujaf-423	23	1	2011	DATE
gujaf-423	26	1	nigerian	NORP
gujaf-423	27	1	nigerian	NORP
gujaf-423	28	1	kpmg	ORG
gujaf-423	28	2	2020	DATE
gujaf-423	30	1	nigeria	GPE
gujaf-423	30	2	2015	DATE
gujaf-423	31	1	2019	DATE
gujaf-423	31	2	2019	DATE
gujaf-423	31	3	salim	PERSON
gujaf-423	31	4	2017	CARDINAL
gujaf-423	31	5	2016	CARDINAL
gujaf-423	31	6	nigeria	GPE
gujaf-423	34	1	oba	PERSON
gujaf-423	34	2	2012	DATE
gujaf-423	34	3	nigerian	NORP
gujaf-423	34	4	vol.6	NORP
gujaf-423	34	5	2, april	DATE
gujaf-423	34	6	2025	CARDINAL
gujaf-423	34	7	168	CARDINAL
gujaf-423	35	1	nigeria	GPE
gujaf-423	36	1	nigerian	NORP
gujaf-423	37	1	rahman, & rubow	ORG
gujaf-423	37	2	2011	DATE
gujaf-423	38	1	rahman, & post	ORG
gujaf-423	38	2	2010	DATE
gujaf-423	40	1	ceres	ORG
gujaf-423	40	2	2019	DATE
gujaf-423	41	1	otuya & ofeimun	ORG
gujaf-423	41	2	2017	DATE
gujaf-423	43	1	2017	DATE
gujaf-423	43	2	harjoto	ORG
gujaf-423	43	3	laksmana	PERSON
gujaf-423	43	4	& lee	PERSON
gujaf-423	43	5	2015	DATE
gujaf-423	43	6	chang, & jung	ORG
gujaf-423	43	7	2019	DATE
gujaf-423	43	8	sanan, 2018	ORG
gujaf-423	43	9	yaseen et al.	PERSON
gujaf-423	43	10	2019	DATE
gujaf-423	43	11	zhuang	PERSON
gujaf-423	43	12	chang, & lee,	ORG
gujaf-423	43	13	2018	DATE
gujaf-423	45	1	khan	NORP
gujaf-423	45	2	2013	DATE
gujaf-423	48	1	cormier & magnan	ORG
gujaf-423	48	2	2007	DATE
gujaf-423	49	1	hillman	ORG
gujaf-423	49	2	cannella, & paetzold	ORG
gujaf-423	49	3	2000	DATE
gujaf-423	51	1	gusau journal of accounting	ORG
gujaf-423	51	2	vol.6	NORP
gujaf-423	51	3	2, april	DATE
gujaf-423	51	4	169	CARDINAL
gujaf-423	51	5	nigeria	GPE
gujaf-423	54	1	nigerian	NORP
gujaf-423	59	1	webb	ORG
gujaf-423	59	2	2004	DATE
gujaf-423	63	1	2018	DATE
gujaf-423	66	1	alodia	PERSON
gujaf-423	66	2	2016	DATE
gujaf-423	66	3	indonesian	NORP
gujaf-423	67	1	2015	DATE
gujaf-423	67	2	1,489	CARDINAL
gujaf-423	67	3	u.s.	GPE
gujaf-423	68	1	abubakar	PERSON
gujaf-423	68	2	2016	DATE
gujaf-423	70	1	2019	DATE
gujaf-423	70	2	korean	NORP
gujaf-423	72	1	adib	PERSON
gujaf-423	72	2	xianzhi	PERSON
gujaf-423	72	3	2019	DATE
gujaf-423	72	4	south african	NORP
gujaf-423	72	5	2018	DATE
gujaf-423	72	6	nigerian	NORP
gujaf-423	73	1	2017	CARDINAL
gujaf-423	73	2	australian	NORP
gujaf-423	74	1	gusau journal of accounting	ORG
gujaf-423	74	2	vol.6	NORP
gujaf-423	74	3	2, april	DATE
gujaf-423	74	4	2025	CARDINAL
gujaf-423	74	5	170	CARDINAL
gujaf-423	74	6	coffey & wang	ORG
gujaf-423	74	7	1998	DATE
gujaf-423	77	1	rao & tilt	ORG
gujaf-423	77	2	2016	DATE
gujaf-423	77	3	nielsen & huse	ORG
gujaf-423	77	4	2010	DATE
gujaf-423	79	1	2015	DATE
gujaf-423	80	1	yaseen et al	PERSON
gujaf-423	80	2	2019	DATE
gujaf-423	80	3	89	CARDINAL
gujaf-423	80	4	french	NORP
gujaf-423	81	1	abubakar	PERSON
gujaf-423	81	2	2016	DATE
gujaf-423	81	3	2018	DATE
gujaf-423	81	4	nigerian	NORP
gujaf-423	82	1	2016	DATE
gujaf-423	82	2	indonesian	NORP
gujaf-423	82	3	sanan	PERSON
gujaf-423	82	4	2018	DATE
gujaf-423	82	5	indian	NORP
gujaf-423	83	1	zhuang et al	PERSON
gujaf-423	83	2	2018	DATE
gujaf-423	83	3	839	CARDINAL
gujaf-423	83	4	chinese	NORP
gujaf-423	85	1	heras-saizarbitoria	ORG
gujaf-423	85	2	2017	CARDINAL
gujaf-423	85	3	farooq et al	PERSON
gujaf-423	85	4	2021	CARDINAL
gujaf-423	88	1	jensen	PERSON
gujaf-423	88	2	1976	DATE
gujaf-423	90	1	campbell	ORG
gujaf-423	90	2	2003	DATE
gujaf-423	90	3	kleiman	ORG
gujaf-423	90	4	2011	DATE
gujaf-423	93	1	jensen & meckling	ORG
gujaf-423	93	2	1976	DATE
gujaf-423	93	3	1989	DATE
gujaf-423	94	1	coffey & wang	ORG
gujaf-423	94	2	1998	DATE
gujaf-423	94	3	harjoto et al.	PERSON
gujaf-423	94	4	2015	DATE
gujaf-423	95	1	rao & tilt	ORG
gujaf-423	95	2	2016	DATE
gujaf-423	95	3	yaseen et al.	PERSON
gujaf-423	95	4	2019	DATE
gujaf-423	96	1	gusau journal of accounting	ORG
gujaf-423	96	2	vol.6	NORP
gujaf-423	96	3	2, april	DATE
gujaf-423	96	4	2025	CARDINAL
gujaf-423	96	5	171	CARDINAL
gujaf-423	97	1	gulati	PERSON
gujaf-423	97	2	2015	DATE
gujaf-423	98	1	al.	PERSON
gujaf-423	98	2	2011	DATE
gujaf-423	100	1	bushman & smith	ORG
gujaf-423	100	2	2001	DATE
gujaf-423	101	1	de villiers et al	PERSON
gujaf-423	102	1	2011	DATE
gujaf-423	105	1	3.0	CARDINAL
gujaf-423	105	2	nigerian	NORP
gujaf-423	107	1	97	CARDINAL
gujaf-423	107	2	the nigerian stock exchange	ORG
gujaf-423	107	3	december 31, 2020	DATE
gujaf-423	108	1	constraintsparticularly	DATE
gujaf-423	108	2	68	CARDINAL
gujaf-423	108	3	annual	DATE
gujaf-423	108	4	2012	DATE
gujaf-423	108	5	2020	DATE
gujaf-423	111	1	annual	DATE
gujaf-423	111	2	awodiran & jimba	ORG
gujaf-423	111	3	2018	DATE
gujaf-423	112	1	four	CARDINAL
gujaf-423	112	2	i.	PERSON
gujaf-423	112	3	each year	DATE
gujaf-423	112	4	abubakar	PERSON
gujaf-423	112	5	2016	DATE
gujaf-423	113	1	bgen	ORG
gujaf-423	113	2	2019	DATE
gujaf-423	114	1	bpro	ORG
gujaf-423	114	2	ican	NORP
gujaf-423	114	3	acca	GPE
gujaf-423	114	4	cfa	ORG
gujaf-423	114	5	2015	DATE
gujaf-423	115	1	gusau journal of accounting	ORG
gujaf-423	115	2	vol.6	NORP
gujaf-423	115	3	2, april	DATE
gujaf-423	115	4	2025	CARDINAL
gujaf-423	115	5	172	CARDINAL
gujaf-423	116	1	2018	DATE
gujaf-423	120	1	4.0	CARDINAL
gujaf-423	120	2	1	CARDINAL
gujaf-423	122	1	0.833	CARDINAL
gujaf-423	122	2	0.08	CARDINAL
gujaf-423	122	3	0.50	CARDINAL
gujaf-423	122	4	0.14	CARDINAL
gujaf-423	122	5	bpro	ORG
gujaf-423	122	6	0.137	CARDINAL
gujaf-423	122	7	0.375	CARDINAL
gujaf-423	122	8	0.177	CARDINAL
gujaf-423	122	9	0.636	CARDINAL
gujaf-423	122	10	9.973	CARDINAL
gujaf-423	122	11	2024	DATE
gujaf-423	123	1	1	CARDINAL
gujaf-423	123	2	68	CARDINAL
gujaf-423	123	3	nigeria	GPE
gujaf-423	124	1	0.202	CARDINAL
gujaf-423	124	2	0.198	CARDINAL
gujaf-423	125	1	0	CARDINAL
gujaf-423	125	2	0.833	CARDINAL
gujaf-423	125	3	only about 83%	PERCENT
gujaf-423	126	1	four	CARDINAL
gujaf-423	127	1	0.08	CARDINAL
gujaf-423	128	1	bgen	ORG
gujaf-423	128	2	0.14	CARDINAL
gujaf-423	128	3	0.137	CARDINAL
gujaf-423	129	1	vol.6	NORP
gujaf-423	129	2	2, april	DATE
gujaf-423	129	3	2025	CARDINAL
gujaf-423	129	4	0.206	CARDINAL
gujaf-423	131	1	9.973	CARDINAL
gujaf-423	131	2	2.538	CARDINAL
gujaf-423	131	3	6.000 to 14.000	CARDINAL
gujaf-423	134	1	2	CARDINAL
gujaf-423	134	2	bgen bpro bnat fsz	PERSON
gujaf-423	134	3	1.000 0.245 0.289	MONEY
gujaf-423	134	4	0.262 0.312	CARDINAL
gujaf-423	134	5	0.245 1.000	MONEY
gujaf-423	134	6	0.172	CARDINAL
gujaf-423	134	7	0.197	CARDINAL
gujaf-423	134	8	0.262	CARDINAL
gujaf-423	134	9	0.312 0.185	QUANTITY
gujaf-423	134	10	0.145 1.000	CARDINAL
gujaf-423	134	11	2024	DATE
gujaf-423	135	1	linear	ORG
gujaf-423	136	1	four	CARDINAL
gujaf-423	137	1	0.312	CARDINAL
gujaf-423	139	1	bgen	ORG
gujaf-423	139	2	0.289	CARDINAL
gujaf-423	139	3	0.262	CARDINAL
gujaf-423	141	1	bgen	ORG
gujaf-423	141	2	0.158	CARDINAL
gujaf-423	141	3	bpro	ORG
gujaf-423	141	4	0.124	CARDINAL
gujaf-423	143	1	board gusau journal of accounting	ORG
gujaf-423	143	2	vol.6	NORP
gujaf-423	143	3	2, april	DATE
gujaf-423	143	4	2025	CARDINAL
gujaf-423	143	5	174	CARDINAL
gujaf-423	143	6	0.201	CARDINAL
gujaf-423	144	1	wooldridge	PERSON
gujaf-423	144	2	2011	DATE
gujaf-423	146	1	0.7	CARDINAL
gujaf-423	147	1	hausman	PERSON
gujaf-423	148	1	0.0001	CARDINAL
gujaf-423	152	1	wooldridge	PERSON
gujaf-423	154	1	gujarati	ORG
gujaf-423	154	2	2004	DATE
gujaf-423	154	3	william	PERSON
gujaf-423	154	4	2017	CARDINAL
gujaf-423	156	1	2	CARDINAL
gujaf-423	156	2	0.7	CARDINAL
gujaf-423	156	3	0.0001	CARDINAL
gujaf-423	157	1	0.05	CARDINAL
gujaf-423	157	2	vol.6	NORP
gujaf-423	157	3	2, april	DATE
gujaf-423	157	4	2025	CARDINAL
gujaf-423	157	5	175	CARDINAL
gujaf-423	157	6	wooldridge	PERSON
gujaf-423	157	7	0.05	CARDINAL
gujaf-423	157	8	gujarati	ORG
gujaf-423	157	9	2004	DATE
gujaf-423	158	1	2017	CARDINAL
gujaf-423	158	2	2024	CARDINAL
gujaf-423	159	1	3	CARDINAL
gujaf-423	160	1	0.214	CARDINAL
gujaf-423	160	2	bgen	ORG
gujaf-423	160	3	0.271 0.095 2.85	MONEY
gujaf-423	160	4	0.004	CARDINAL
gujaf-423	160	5	0.187 0.081 2.31 0.021	QUANTITY
gujaf-423	160	6	0.205	CARDINAL
gujaf-423	160	7	0.003	CARDINAL
gujaf-423	160	8	0.143 0.057	MONEY
gujaf-423	160	9	0.034	CARDINAL
gujaf-423	160	10	0.002	CARDINAL
gujaf-423	160	11	0.026	CARDINAL
gujaf-423	160	12	0.019 0.009 2.11 0.035	QUANTITY
gujaf-423	160	13	0.041 0.012	MONEY
gujaf-423	160	14	0.185	CARDINAL
gujaf-423	160	15	0.019	CARDINAL
gujaf-423	160	16	vol.6	NORP
gujaf-423	160	17	2, april	DATE
gujaf-423	160	18	2025	CARDINAL
gujaf-423	160	19	176	CARDINAL
gujaf-423	160	20	408	CARDINAL
gujaf-423	160	21	wald chi-square	PERSON
gujaf-423	160	22	112.74	CARDINAL
gujaf-423	160	23	2024	DATE
gujaf-423	162	1	0.537	CARDINAL
gujaf-423	162	2	approximately 53.7%	PERCENT
gujaf-423	163	1	wald chisquare	ORG
gujaf-423	163	2	112.74	CARDINAL
gujaf-423	163	3	0.000	CARDINAL
gujaf-423	164	1	four	CARDINAL
gujaf-423	164	2	bgen	ORG
gujaf-423	164	3	5%	PERCENT
gujaf-423	165	1	nigerian	NORP
gujaf-423	169	1	0.041	CARDINAL
gujaf-423	173	1	zero	CARDINAL
gujaf-423	175	1	this gusau journal of accounting	ORG
gujaf-423	175	2	vol.6	NORP
gujaf-423	175	3	2, april	DATE
gujaf-423	175	4	2025	CARDINAL
gujaf-423	175	5	177	PRODUCT
gujaf-423	176	1	webb	ORG
gujaf-423	176	2	2004	DATE
gujaf-423	176	3	abubakar	PERSON
gujaf-423	176	4	2016	DATE
gujaf-423	177	1	awodiran	GPE
gujaf-423	177	2	2018	DATE
gujaf-423	178	1	2015	DATE
gujaf-423	180	1	2019	DATE
gujaf-423	181	1	bgen	ORG
gujaf-423	182	1	rao & tilt	ORG
gujaf-423	182	2	2016	DATE
gujaf-423	182	3	nielsen & huse	ORG
gujaf-423	182	4	2010	DATE
gujaf-423	183	1	bgen	ORG
gujaf-423	184	1	yaseen et al	PERSON
gujaf-423	185	1	2019	DATE
gujaf-423	186	1	bpro	ORG
gujaf-423	188	1	de villiers et al	PERSON
gujaf-423	189	1	2011	DATE
gujaf-423	189	2	chaklader & gulati	ORG
gujaf-423	189	3	2015	DATE
gujaf-423	193	1	2018	DATE
gujaf-423	197	1	nigerian	NORP
gujaf-423	198	1	gusau journal of accounting	ORG
gujaf-423	198	2	vol.6	NORP
gujaf-423	198	3	2, april	DATE
gujaf-423	198	4	2025	CARDINAL
gujaf-423	198	5	178 5.0	CARDINAL
gujaf-423	198	6	nigerian	NORP
gujaf-423	201	1	nigerian	NORP
gujaf-423	205	1	at least 30%	PERCENT
gujaf-423	205	2	two	CARDINAL
gujaf-423	207	1	esg	CARDINAL
gujaf-423	208	1	quarterly	DATE
gujaf-423	209	1	the chartered institute of environmental practitioners of	ORG
gujaf-423	209	2	nigeria	GPE
gujaf-423	209	3	ciepn	PERSON
gujaf-423	209	4	biannual	DATE
gujaf-423	209	5	gri	ORG
gujaf-423	212	1	annual	DATE
gujaf-423	213	1	iso 14001	ORG
gujaf-423	214	1	annual	DATE
gujaf-423	216	1	abubakar	PERSON
gujaf-423	216	2	a.	PERSON
gujaf-423	216	3	2016	CARDINAL
gujaf-423	217	1	nigerian	NORP
gujaf-423	218	1	phd thesis	PERSON
gujaf-423	218	2	universiti utara malaysia	PERSON
gujaf-423	219	1	gusau journal of accounting	ORG
gujaf-423	219	2	vol.6	NORP
gujaf-423	219	3	2, april	DATE
gujaf-423	219	4	2025	CARDINAL
gujaf-423	219	5	abubakar, a.	ORG
gujaf-423	219	6	2016	CARDINAL
gujaf-423	220	1	nigeria	GPE
gujaf-423	221	1	1	CARDINAL
gujaf-423	222	1	adib, m., & xianzhi	ORG
gujaf-423	222	2	z.	PERSON
gujaf-423	222	3	2019	DATE
gujaf-423	224	1	south africa	GPE
gujaf-423	224	2	21(1	CARDINAL
gujaf-423	224	3	24	CARDINAL
gujaf-423	225	1	2018	DATE
gujaf-423	226	1	2018	DATE
gujaf-423	228	1	2018	DATE
gujaf-423	229	1	2018	DATE
gujaf-423	230	1	alodia	PERSON
gujaf-423	230	2	i., & atmadja	ORG
gujaf-423	230	3	a. s.	PERSON
gujaf-423	230	4	2016	DATE
gujaf-423	232	1	t.	GPE
gujaf-423	232	2	2017	CARDINAL
gujaf-423	234	1	nigerian journal of corporate law	ORG
gujaf-423	234	2	2(1	CARDINAL
gujaf-423	234	3	1–20	CARDINAL
gujaf-423	234	4	anazonwu, h. o.	ORG
gujaf-423	234	5	f. c., & gunardi	PERSON
gujaf-423	234	6	2018	DATE
gujaf-423	235	1	nigeria	GPE
gujaf-423	236	1	indonesian	NORP
gujaf-423	236	2	2(1	CARDINAL
gujaf-423	236	3	65	CARDINAL
gujaf-423	237	1	anazonwu, h. o.	ORG
gujaf-423	237	2	2018	DATE
gujaf-423	238	1	nigeria	GPE
gujaf-423	239	1	indonesian	NORP
gujaf-423	239	2	2(1	CARDINAL
gujaf-423	239	3	65–78	CARDINAL
gujaf-423	240	1	awodiran	GPE
gujaf-423	240	2	m. a.	PERSON
gujaf-423	240	3	2018	DATE
gujaf-423	241	1	nigeria	GPE
gujaf-423	242	1	1–16	CARDINAL
gujaf-423	243	1	awodiran	GPE
gujaf-423	243	2	m. a.	PERSON
gujaf-423	243	3	i. k.	PERSON
gujaf-423	243	4	2018	DATE
gujaf-423	244	1	nigeria	GPE
gujaf-423	245	1	1–25	CARDINAL
gujaf-423	245	2	awodiran	GPE
gujaf-423	245	3	o., & jimba	ORG
gujaf-423	245	4	k. l.	PERSON
gujaf-423	245	5	2018	DATE
gujaf-423	246	1	nigerian	NORP
gujaf-423	247	1	international journal of accounting research	ORG
gujaf-423	247	2	6(2	CARDINAL
gujaf-423	247	3	1–10	CARDINAL
gujaf-423	248	1	bear, s.	ORG
gujaf-423	248	2	rahman	PERSON
gujaf-423	248	3	n., & post	ORG
gujaf-423	248	4	2010	DATE
gujaf-423	250	1	journal of business ethics	ORG
gujaf-423	250	2	207–221	CARDINAL
gujaf-423	251	1	bear, s.	ORG
gujaf-423	251	2	rahman	PERSON
gujaf-423	251	3	n., & post	ORG
gujaf-423	251	4	2010	DATE
gujaf-423	253	1	journal of business ethics	ORG
gujaf-423	253	2	207–221	CARDINAL
gujaf-423	254	1	rahman	PERSON
gujaf-423	254	2	n., & post	ORG
gujaf-423	254	3	2010	DATE
gujaf-423	256	1	journal of business ethics	ORG
gujaf-423	256	2	207–221	CARDINAL
gujaf-423	256	3	g. j., de weerd	PERSON
gujaf-423	256	4	l. u.	PERSON
gujaf-423	256	5	hauck	GPE
gujaf-423	256	6	m., & huijbregts	ORG
gujaf-423	256	7	m. a.	PERSON
gujaf-423	256	8	2016	DATE
gujaf-423	258	1	129	CARDINAL
gujaf-423	258	2	724	CARDINAL
gujaf-423	259	1	gusau journal of accounting	ORG
gujaf-423	259	2	vol.6	NORP
gujaf-423	259	3	2, april	DATE
gujaf-423	259	4	2025	CARDINAL
gujaf-423	259	5	180	CARDINAL
gujaf-423	259	6	castelo branco	PERSON
gujaf-423	259	7	m., & lima rodriques	ORG
gujaf-423	259	8	l.	GPE
gujaf-423	259	9	2007	DATE
gujaf-423	261	1	12(1	CARDINAL
gujaf-423	261	2	5	CARDINAL
gujaf-423	262	1	ceres	PERSON
gujaf-423	263	1	2019	DATE
gujaf-423	265	1	https://www.ceres.org/resources/reports/systems-rule-how-board-governance-can-drivesustainability-performance	ORG
gujaf-423	267	1	2019	DATE
gujaf-423	269	1	https://www.ceres.org/resources/reports/turning-point	ORG
gujaf-423	269	2	b. s.	PERSON
gujaf-423	269	3	j.	PERSON
gujaf-423	269	4	1998	DATE
gujaf-423	271	1	journal of business ethics	ORG
gujaf-423	271	2	1595–1603	CARDINAL
gujaf-423	272	1	cormier	ORG
gujaf-423	272	2	d., & magnan	ORG
gujaf-423	272	3	2007	DATE
gujaf-423	274	1	62(3	CARDINAL
gujaf-423	274	2	d., & magnan	ORG
gujaf-423	274	3	2007	DATE
gujaf-423	276	1	62(3–4	CARDINAL
gujaf-423	277	1	https://doi.org/10.1016/j.ecolecon.2006.07.030 dixon	PERSON
gujaf-423	277	2	r.	NORP
gujaf-423	277	3	mousa	PERSON
gujaf-423	277	4	g. a.	PERSON
gujaf-423	277	5	a.	PERSON
gujaf-423	277	6	2005	DATE
gujaf-423	279	1	european management journal	ORG
gujaf-423	279	2	23(6	CARDINAL
gujaf-423	279	3	702-716	QUANTITY
gujaf-423	280	1	n., & figar	ORG
gujaf-423	280	2	2011	DATE
gujaf-423	282	1	8(1	CARDINAL
gujaf-423	282	2	1-13	DATE
gujaf-423	283	1	j.	PERSON
gujaf-423	283	2	2017	CARDINAL
gujaf-423	285	1	csr	ORG
gujaf-423	285	2	business & society	ORG
gujaf-423	285	3	863–889	CARDINAL
gujaf-423	286	1	2017	CARDINAL
gujaf-423	288	1	358	CARDINAL
gujaf-423	289	1	l.	GPE
gujaf-423	289	2	alonso-martínez	PERSON
gujaf-423	289	3	d., & fernández-gago	ORG
gujaf-423	289	4	r.	PERSON
gujaf-423	289	5	2018	DATE
gujaf-423	291	1	12(1	CARDINAL
gujaf-423	291	2	229	CARDINAL
gujaf-423	292	1	gul	PERSON
gujaf-423	292	2	f. a.	PERSON
gujaf-423	292	3	& leung	PERSON
gujaf-423	292	4	s.	PERSON
gujaf-423	292	5	2004	DATE
gujaf-423	294	1	journal of accounting	ORG
gujaf-423	294	2	23(5	CARDINAL
gujaf-423	294	3	351	CARDINAL
gujaf-423	295	1	j. j.	PERSON
gujaf-423	295	2	w.	PERSON
gujaf-423	295	3	babin	ORG
gujaf-423	295	4	anderson	PERSON
gujaf-423	295	5	r.	NORP
gujaf-423	295	6	2014	DATE
gujaf-423	297	1	georgia	GPE
gujaf-423	297	2	harlow	NORP
gujaf-423	297	3	united kingdom	GPE
gujaf-423	297	4	pearson	PERSON
gujaf-423	298	1	harjoto	NORP
gujaf-423	298	2	m. a.	PERSON
gujaf-423	298	3	laksmana	PERSON
gujaf-423	298	4	i., & lee	ORG
gujaf-423	298	5	2015	CARDINAL
gujaf-423	300	1	journal of business ethics	ORG
gujaf-423	300	2	132(4	ORG
gujaf-423	300	3	641–660	CARDINAL
gujaf-423	300	4	m., laksmana	PERSON
gujaf-423	300	5	i., & lee	ORG
gujaf-423	300	6	2015	CARDINAL
gujaf-423	302	1	journal of business ethics	ORG
gujaf-423	302	2	132(4	ORG
gujaf-423	302	3	641–660	CARDINAL
gujaf-423	302	4	gusau journal of accounting	ORG
gujaf-423	302	5	vol.6	NORP
gujaf-423	302	6	2, april	DATE
gujaf-423	302	7	2025	CARDINAL
gujaf-423	302	8	181	CARDINAL
gujaf-423	302	9	hillman	ORG
gujaf-423	302	10	a. j.	PERSON
gujaf-423	302	11	a. a.	PERSON
gujaf-423	302	12	r. l.	PERSON
gujaf-423	302	13	2000	DATE
gujaf-423	304	1	journal of management studies	ORG
gujaf-423	304	2	235–255	CARDINAL
gujaf-423	305	1	hillman	ORG
gujaf-423	305	2	a. j.	PERSON
gujaf-423	305	3	a. a.	PERSON
gujaf-423	305	4	r. l.	PERSON
gujaf-423	305	5	2000	DATE
gujaf-423	307	1	journal of management studies	ORG
gujaf-423	307	2	235–256	CARDINAL
gujaf-423	308	1	https://doi.org/10.1111/1467-6486.00179	ORG
gujaf-423	308	2	ibrahim	PERSON
gujaf-423	308	3	n. a.	PERSON
gujaf-423	308	4	j. p.	PERSON
gujaf-423	308	5	1995	DATE
gujaf-423	310	1	14(5	CARDINAL
gujaf-423	310	2	405	CARDINAL
gujaf-423	311	1	ibrahim	PERSON
gujaf-423	311	2	a. h.	PERSON
gujaf-423	311	3	m. m.	PERSON
gujaf-423	311	4	2016	DATE
gujaf-423	312	1	jordan	GPE
gujaf-423	313	1	279	CARDINAL
gujaf-423	313	2	298	CARDINAL
gujaf-423	314	1	iredele	PERSON
gujaf-423	314	2	d. o., & akinlo	ORG
gujaf-423	314	3	2015	CARDINAL
gujaf-423	315	1	nigeria	GPE
gujaf-423	316	1	the business & management	ORG
gujaf-423	316	2	6(3	CARDINAL
gujaf-423	316	3	231–240	CARDINAL
gujaf-423	317	1	khan	GPE
gujaf-423	317	2	a.	GPE
gujaf-423	317	3	muttakin	GPE
gujaf-423	317	4	m. b.	PERSON
gujaf-423	317	5	j. (	PERSON
gujaf-423	317	6	2013	DATE
gujaf-423	319	1	114(2	CARDINAL
gujaf-423	319	2	207–223	CARDINAL
gujaf-423	320	1	khan	GPE
gujaf-423	320	2	a.	GPE
gujaf-423	320	3	muttakin	GPE
gujaf-423	320	4	m. b.	PERSON
gujaf-423	320	5	j. (	PERSON
gujaf-423	320	6	2013	DATE
gujaf-423	322	1	114(2	CARDINAL
gujaf-423	322	2	207–223	CARDINAL
gujaf-423	323	1	kpmg	GPE
gujaf-423	324	1	2020	DATE
gujaf-423	325	1	kpmg	ORG
gujaf-423	325	2	2020	DATE
gujaf-423	327	1	2017	CARDINAL
gujaf-423	328	1	nigeria	GPE
gujaf-423	329	1	https://www.legit.ng/1125521 mantobaye	ORG
gujaf-423	329	2	william	PERSON
gujaf-423	329	3	s., & rea	ORG
gujaf-423	329	4	w. r. r.	PERSON
gujaf-423	329	5	2017	CARDINAL
gujaf-423	330	1	1	CARDINAL
gujaf-423	331	1	minguel	PERSON
gujaf-423	331	2	n. g. g. e.	PERSON
gujaf-423	332	1	2017	CARDINAL
gujaf-423	335	1	2020	DATE
gujaf-423	336	1	march 2020	DATE
gujaf-423	337	1	https://nosdra.gov.ng/oil-spill-data nielsen	PERSON
gujaf-423	337	2	s., & huse	ORG
gujaf-423	337	3	2010	DATE
gujaf-423	339	1	136	CARDINAL
gujaf-423	340	1	nigeria extractive industries	ORG
gujaf-423	341	1	2020	DATE
gujaf-423	342	1	10-year	DATE
gujaf-423	343	1	2019	DATE
gujaf-423	344	1	nigeria	GPE
gujaf-423	345	1	international journal of accounting research	ORG
gujaf-423	345	2	7(1	CARDINAL
gujaf-423	345	3	1–8	DATE
gujaf-423	345	4	gusau journal of accounting	ORG
gujaf-423	345	5	vol.6	NORP
gujaf-423	345	6	2, april,	DATE
gujaf-423	345	7	2025	CARDINAL
gujaf-423	345	8	182	CARDINAL
gujaf-423	345	9	m. i.	PERSON
gujaf-423	345	10	2012	DATE
gujaf-423	346	1	nigeria	GPE
gujaf-423	347	1	4(8	CARDINAL
gujaf-423	347	2	131–138	CARDINAL
gujaf-423	349	1	w. y.	PERSON
gujaf-423	349	2	chang	PERSON
gujaf-423	349	3	y. k.	PERSON
gujaf-423	349	4	2019	DATE
gujaf-423	350	1	korea	GPE
gujaf-423	351	1	11(6	CARDINAL
gujaf-423	351	2	1556	DATE
gujaf-423	352	1	chang	PERSON
gujaf-423	352	2	y. k.	PERSON
gujaf-423	352	3	2019	DATE
gujaf-423	354	1	103	CARDINAL
gujaf-423	354	2	23	CARDINAL
gujaf-423	354	3	okpala	PERSON
gujaf-423	354	4	k. e.	PERSON
gujaf-423	354	5	2019	DATE
gujaf-423	355	1	nigeria	GPE
gujaf-423	356	1	journal of accounting	ORG
gujaf-423	356	2	5(1	CARDINAL
gujaf-423	356	3	1–11	CARDINAL
gujaf-423	357	1	otuya	ORG
gujaf-423	357	2	s., & ofeimun	ORG
gujaf-423	357	3	2017	CARDINAL
gujaf-423	358	1	nigeria	GPE
gujaf-423	359	1	international journal of academic research	ORG
gujaf-423	359	2	7(4	CARDINAL
gujaf-423	359	3	1-10	CARDINAL
gujaf-423	360	1	otuya	ORG
gujaf-423	360	2	s., & ofeimun	ORG
gujaf-423	360	3	2017	CARDINAL
gujaf-423	361	1	nigeria	GPE
gujaf-423	362	1	international journal of social sciences	ORG
gujaf-423	362	2	7(1	DATE
gujaf-423	362	3	48–58	CARDINAL
gujaf-423	363	1	c., rahman	PERSON
gujaf-423	363	2	n., & rubow	ORG
gujaf-423	363	3	e. (2011	ORG
gujaf-423	365	1	business & society	ORG
gujaf-423	365	2	50(1	CARDINAL
gujaf-423	365	3	189–223	CARDINAL
gujaf-423	366	1	c., rahman	PERSON
gujaf-423	366	2	n., & rubow	ORG
gujaf-423	366	3	e. (2011	ORG
gujaf-423	368	1	business & society	ORG
gujaf-423	368	2	50(1	CARDINAL
gujaf-423	368	3	189–223	CARDINAL
gujaf-423	369	1	rao	ORG
gujaf-423	369	2	k., & tilt	ORG
gujaf-423	372	1	rao	PERSON
gujaf-423	372	2	k., & tilt	ORG
gujaf-423	372	3	2016	CARDINAL
gujaf-423	374	1	138(2	CARDINAL
gujaf-423	374	2	327–347	CARDINAL
gujaf-423	375	1	roberts	PERSON
gujaf-423	375	2	r. w.	PERSON
gujaf-423	375	3	1992	DATE
gujaf-423	377	1	595-612	CARDINAL
gujaf-423	379	1	rupley	PERSON
gujaf-423	379	2	k. h.	PERSON
gujaf-423	379	3	brown	PERSON
gujaf-423	379	4	d., & marshall	ORG
gujaf-423	379	5	r. s.	PERSON
gujaf-423	379	6	2012	DATE
gujaf-423	381	1	31(6	CARDINAL
gujaf-423	381	2	610	CARDINAL
gujaf-423	382	1	sanan	PERSON
gujaf-423	382	2	n. k.	PERSON
gujaf-423	382	3	2018	DATE
gujaf-423	383	1	indian	NORP
gujaf-423	384	1	indian	NORP
gujaf-423	384	2	10(2	DATE
gujaf-423	384	3	132–152	CARDINAL
gujaf-423	385	1	sanan	PERSON
gujaf-423	385	2	n. k.	PERSON
gujaf-423	385	3	2018	DATE
gujaf-423	386	1	indian	NORP
gujaf-423	387	1	9(3	DATE
gujaf-423	387	2	300	CARDINAL
gujaf-423	388	1	gusau journal of accounting	ORG
gujaf-423	388	2	vol.6	NORP
gujaf-423	388	3	2, april	DATE
gujaf-423	388	4	2025	CARDINAL
gujaf-423	388	5	183	CARDINAL
gujaf-423	388	6	benni	PERSON
gujaf-423	388	7	d., & liani	ORG
gujaf-423	388	8	w.	PERSON
gujaf-423	388	9	2016	DATE
gujaf-423	390	1	international journal of economics	ORG
gujaf-423	390	2	6(4s	CARDINAL
gujaf-423	390	3	11–17	CARDINAL
gujaf-423	391	1	unep.	ORG
gujaf-423	392	1	2011	DATE
gujaf-423	394	1	united nations	ORG
gujaf-423	395	1	https://www.unep.org unep.	ORG
gujaf-423	396	1	2014	DATE
gujaf-423	397	1	1992	DATE
gujaf-423	397	2	2012	DATE
gujaf-423	398	1	united nations	ORG
gujaf-423	399	1	https://www.unep.org webb	ORG
gujaf-423	399	2	e. (2004	DATE
gujaf-423	401	1	journal of management	ORG
gujaf-423	401	2	8	CARDINAL
gujaf-423	401	3	255–277	CARDINAL
gujaf-423	402	1	wooldridge	PERSON
gujaf-423	402	2	j. m.	PERSON
gujaf-423	402	3	2011	DATE
gujaf-423	405	1	world bank	ORG
gujaf-423	406	1	2019	DATE
gujaf-423	408	1	world bank	ORG
gujaf-423	409	1	2020	DATE
gujaf-423	411	1	s.	PERSON
gujaf-423	411	2	wang	PERSON
gujaf-423	411	3	j., & song	ORG
gujaf-423	411	4	2011	DATE
gujaf-423	412	1	chinese	NORP
gujaf-423	413	1	72	DATE
gujaf-423	414	1	china policy institute	ORG
gujaf-423	414	2	the university of nottingham	ORG
gujaf-423	415	1	yaseen, h.	ORG
gujaf-423	415	2	dajani	PERSON
gujaf-423	415	3	d., & hasan	ORG
gujaf-423	415	4	2019	DATE
gujaf-423	416	1	jordan	GPE
gujaf-423	417	1	social responsibility journal	ORG
gujaf-423	417	2	863–881	CARDINAL
gujaf-423	418	1	https://doi.org/10.1108/srj-06-2017-0115 yaseen	PERSON
gujaf-423	418	2	h.	PERSON
gujaf-423	418	3	m.	PERSON
gujaf-423	418	4	a., & hamad, a. (	ORG
gujaf-423	418	5	2019	DATE
gujaf-423	419	1	france	GPE
gujaf-423	420	1	academy of accounting	ORG
gujaf-423	420	2	23(4	CARDINAL
gujaf-423	420	3	111	DATE
gujaf-423	421	1	zhuang	PERSON
gujaf-423	421	2	chang, h., & lee	ORG
gujaf-423	421	3	2018	DATE
gujaf-423	422	1	chinese	NORP
gujaf-423	423	1	10(8	CARDINAL
gujaf-423	423	2	2752	CARDINAL
gujaf-423	424	1	https://doi.org/10.3390/su10082752 zhuang	PERSON
gujaf-423	424	2	chang	PERSON
gujaf-423	424	3	x.	GPE
gujaf-423	424	4	& lee	PERSON
gujaf-423	424	5	2018	DATE
gujaf-423	425	1	chinese	NORP
gujaf-423	426	1	10(8	CARDINAL
gujaf-423	426	2	1-12	CARDINAL