id	sid	eid	entity	type
gujaf-428	1	1	microsoft	ORG
gujaf-428	1	2	001mw gusaujournalofaccountingandfinance	PERSON
gujaf-428	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-428	2	2	departmentofaccountingandfinance	ORG
gujaf-428	2	3	zamfarastate-nigeria	ORG
gujaf-428	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-428	2	5	april	DATE
gujaf-428	2	6	2024	CARDINAL
gujaf-428	2	7	departmentofaccountingandfinance	ORG
gujaf-428	2	8	zamfarastate-nigeria	ORG
gujaf-428	3	1	zaria kaduna	PERSON
gujaf-428	3	2	nigeria	GPE
gujaf-428	4	1	879121	DATE
gujaf-428	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-428	4	3	hassan departmentofaccounting	PERSON
gujaf-428	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-428	6	2	kaduna state	GPE
gujaf-428	10	1	prof kabirtahirhamid	PERSON
gujaf-428	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-428	11	2	jos	ORG
gujaf-428	12	1	departmentof	GPE
gujaf-428	12	2	universityof portharcourt	ORG
gujaf-428	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-428	13	2	ahmadubellouniversityzaria.	ORG
gujaf-428	15	1	rahman	PERSON
gujaf-428	16	1	keffi	GPE
gujaf-428	17	1	kurawa departmentof	ORG
gujaf-428	18	1	ahmadu bellouniversity	PERSON
gujaf-428	18	2	zaria	PERSON
gujaf-428	19	1	prof.okpanachijoshua departmentof	ORG
gujaf-428	19	2	nigeriandefenceacademy	GPE
gujaf-428	19	3	kaduna	GPE
gujaf-428	19	4	gusaujournalofaccountingandfinance	PERSON
gujaf-428	19	5	niger state	ORG
gujaf-428	22	1	ahmadu bellouniversity	PERSON
gujaf-428	22	2	zaria	PERSON
gujaf-428	23	1	prof.musayelwaabubakar	PERSON
gujaf-428	23	2	usmanu danfodiyouniversity	ORG
gujaf-428	23	3	sokoto state	ORG
gujaf-428	24	1	ahmadu bellouniversityzaria	PERSON
gujaf-428	24	2	kaduna state	GPE
gujaf-428	25	1	ahmad departmentof	PERSON
gujaf-428	27	1	dr.fatimaalfa	ORG
gujaf-428	28	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-428	30	1	abdullahi departmentof	ORG
gujaf-428	31	1	dr.onipeadebenege yahaya	GPE
gujaf-428	31	2	nigeriandefenceacademy	GPE
gujaf-428	31	3	kaduna state	GPE
gujaf-428	32	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-428	33	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-428	33	2	ahmadubellouniversityzaria.	ORG
gujaf-428	34	1	muhammad departmentof	PERSON
gujaf-428	34	2	ahmadubellouniversityzaria	ORG
gujaf-428	35	1	dr.	PERSON
gujaf-428	35	2	lawal muhammad	PERSON
gujaf-428	35	3	departmentof accounting	ORG
gujaf-428	35	4	ahmadubellouniversityzaria	ORG
gujaf-428	36	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	36	2	yola	ORG
gujaf-428	37	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-428	37	2	zamfara state	GPE
gujaf-428	38	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-428	40	1	kabiru isah	PERSON
gujaf-428	40	2	bayero university kano	ORG
gujaf-428	40	3	kano state.profambashir	ORG
gujaf-428	42	1	muhammad tanko	PERSON
gujaf-428	42	2	kaduna state university	ORG
gujaf-428	42	3	kaduna	GPE
gujaf-428	42	4	sokoto state	ORG
gujaf-428	44	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-428	45	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	45	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-428	45	3	gusau journal of accounting	ORG
gujaf-428	46	1	two	CARDINAL
gujaf-428	46	2	april and october annually	DATE
gujaf-428	47	1	the department of accounting	ORG
gujaf-428	47	2	zamfara state	GPE
gujaf-428	47	3	nigeria	GPE
gujaf-428	47	4	islamic finance	ORG
gujaf-428	47	5	islamic	NORP
gujaf-428	48	1	english	LANGUAGE
gujaf-428	49	1	more than 15	CARDINAL
gujaf-428	49	2	a4	ORG
gujaf-428	49	3	1.5	CARDINAL
gujaf-428	49	4	12	CARDINAL
gujaf-428	50	1	25 percent	PERCENT
gujaf-428	51	1	5000	CARDINAL
gujaf-428	51	2	more than 250	CARDINAL
gujaf-428	51	3	four	CARDINAL
gujaf-428	52	1	apa 7th	PRODUCT
gujaf-428	56	1	paymentdetails bank	ORG
gujaf-428	56	2	fcmb	PERSON
gujaf-428	56	3	thehead	ORG
gujaf-428	57	1	+2348069393824	DATE
gujaf-428	57	2	362	CARDINAL
gujaf-428	57	3	ahmed oluwatobi adekunle department of accounting science	ORG
gujaf-428	57	4	walter sisulu university	ORG
gujaf-428	57	5	south africa	GPE
gujaf-428	59	1	nine	CARDINAL
gujaf-428	59	2	nigeria	GPE
gujaf-428	59	3	2019	DATE
gujaf-428	59	4	2023	CARDINAL
gujaf-428	63	1	nigeria	GPE
gujaf-428	63	2	1.0	CARDINAL
gujaf-428	64	1	sr	ORG
gujaf-428	64	2	khan	GPE
gujaf-428	64	3	& yoon	ORG
gujaf-428	64	4	2021	DATE
gujaf-428	66	1	li	PERSON
gujaf-428	66	2	2008).this studyfocuses	DATE
gujaf-428	66	3	nigerian	NORP
gujaf-428	67	1	nigeria‘s	NORP
gujaf-428	67	2	olayiwola & adedeji	ORG
gujaf-428	67	3	2022	CARDINAL
gujaf-428	68	1	dibia & onwuchekwa	ORG
gujaf-428	68	2	2020	DATE
gujaf-428	69	1	363	CARDINAL
gujaf-428	70	1	seven	CARDINAL
gujaf-428	70	2	nigerian	NORP
gujaf-428	70	3	the period 2019	DATE
gujaf-428	70	4	2023	CARDINAL
gujaf-428	70	5	nine	CARDINAL
gujaf-428	70	6	two	CARDINAL
gujaf-428	72	1	2015	DATE
gujaf-428	72	2	khan et al.	ORG
gujaf-428	72	3	2021	CARDINAL
gujaf-428	72	4	ameer & othman	ORG
gujaf-428	72	5	2012	DATE
gujaf-428	73	1	cormier &magnan	ORG
gujaf-428	73	2	2007	DATE
gujaf-428	74	1	study‘s	ORG
gujaf-428	74	2	five-year	DATE
gujaf-428	75	1	theanalysis	PERSON
gujaf-428	76	1	eccles et al.	GPE
gujaf-428	76	2	2014	DATE
gujaf-428	76	3	uwuigbe & uadiale	ORG
gujaf-428	76	4	2011	DATE
gujaf-428	77	1	esg	ORG
gujaf-428	77	2	nigeria‘s	NORP
gujaf-428	81	1	section 2	LAW
gujaf-428	81	2	3	CARDINAL
gujaf-428	81	3	section 4	LAW
gujaf-428	81	4	section 5	LAW
gujaf-428	85	1	divergenceininterestsbetweenmanagers(agents)andshareholders(principals)necessitates gusaujournalofaccountingandfinance	PERSON
gujaf-428	85	2	364	CARDINAL
gujaf-428	85	3	jensen & meckling	ORG
gujaf-428	85	4	1976	DATE
gujaf-428	86	1	sustainabilityreportingcanbeseenas agovernancetoolthatreducesinformation asymmetry	ORG
gujaf-428	86	2	shan & tang	ORG
gujaf-428	86	3	2020	DATE
gujaf-428	87	1	2011	DATE
gujaf-428	87	2	arowoshegbe et al.	PERSON
gujaf-428	87	3	2021	CARDINAL
gujaf-428	88	1	freeman	ORG
gujaf-428	88	2	1984	DATE
gujaf-428	89	1	fernando & lawrence	ORG
gujaf-428	89	2	2014	DATE
gujaf-428	90	1	2015	DATE
gujaf-428	90	2	ikpor & acha	ORG
gujaf-428	90	3	2023	CARDINAL
gujaf-428	92	1	1991	DATE
gujaf-428	92	2	hart, 1995	LAW
gujaf-428	93	1	agyemang et al.	PERSON
gujaf-428	93	2	2021	CARDINAL
gujaf-428	94	1	klettner et al.	PERSON
gujaf-428	94	2	2014	DATE
gujaf-428	95	1	1995	DATE
gujaf-428	96	1	2019	DATE
gujaf-428	98	1	sulaimon et al	LOC
gujaf-428	98	2	2020	DATE
gujaf-428	100	1	365	CARDINAL
gujaf-428	100	2	nigerian	NORP
gujaf-428	101	1	esg	ORG
gujaf-428	102	1	ikpor &acha	ORG
gujaf-428	102	2	2023	CARDINAL
gujaf-428	102	3	al.	PERSON
gujaf-428	102	4	2021	CARDINAL
gujaf-428	103	1	2019	DATE
gujaf-428	103	2	appiah et al.	PERSON
gujaf-428	103	3	2022	CARDINAL
gujaf-428	104	1	esg	ORG
gujaf-428	104	2	tobin‘s q.	PERSON
gujaf-428	104	3	agyemang et al	PERSON
gujaf-428	105	1	2021	CARDINAL
gujaf-428	105	2	58	CARDINAL
gujaf-428	105	3	ghana	GPE
gujaf-428	106	1	garcía	GPE
gujaf-428	106	2	2020	DATE
gujaf-428	106	3	144	CARDINAL
gujaf-428	107	1	nigerian	NORP
gujaf-428	107	2	okafor et al	PERSON
gujaf-428	108	1	2021	CARDINAL
gujaf-428	110	1	michelon et al	PERSON
gujaf-428	110	2	2020	DATE
gujaf-428	110	3	acrossafrica	GPE
gujaf-428	110	4	al	ORG
gujaf-428	111	1	2023	CARDINAL
gujaf-428	111	2	esg	ORG
gujaf-428	112	1	2022	CARDINAL
gujaf-428	112	2	72	CARDINAL
gujaf-428	112	3	nigerian	NORP
gujaf-428	112	4	esg	ORG
gujaf-428	116	1	2021	CARDINAL
gujaf-428	116	2	esg	ORG
gujaf-428	117	1	2020	DATE
gujaf-428	117	2	esg	ORG
gujaf-428	117	3	nigerian	NORP
gujaf-428	118	1	ikpor & acha	ORG
gujaf-428	118	2	2023	CARDINAL
gujaf-428	119	1	esg	ORG
gujaf-428	120	1	2020	DATE
gujaf-428	120	2	whereassocialandgovernancedisclosuresshowed gusaujournalofaccountingandfinance	PERSON
gujaf-428	120	3	366	CARDINAL
gujaf-428	121	1	2021	CARDINAL
gujaf-428	123	1	gmm	ORG
gujaf-428	124	1	abiodun	PERSON
gujaf-428	124	2	oluwatosin	PERSON
gujaf-428	124	3	2023	CARDINAL
gujaf-428	124	4	gmm	ORG
gujaf-428	124	5	45	CARDINAL
gujaf-428	124	6	nigerian	NORP
gujaf-428	124	7	esg	ORG
gujaf-428	126	1	2020	DATE
gujaf-428	129	1	2021	CARDINAL
gujaf-428	129	2	nigeria	GPE
gujaf-428	130	1	2022	CARDINAL
gujaf-428	130	2	esg	ORG
gujaf-428	132	1	garcía	GPE
gujaf-428	132	2	al.	GPE
gujaf-428	132	3	2020	DATE
gujaf-428	132	4	2020	DATE
gujaf-428	133	1	2021	CARDINAL
gujaf-428	133	2	appiah et al.	PERSON
gujaf-428	133	3	2022	CARDINAL
gujaf-428	134	1	agyemang et al.	PERSON
gujaf-428	134	2	2021	CARDINAL
gujaf-428	134	3	2022	CARDINAL
gujaf-428	135	1	nigeria	GPE
gujaf-428	136	1	odoemelam et al.	PERSON
gujaf-428	136	2	2019	DATE
gujaf-428	136	3	okafor et al.	PERSON
gujaf-428	136	4	2021	CARDINAL
gujaf-428	139	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	139	2	367	CARDINAL
gujaf-428	140	1	usman & amran	ORG
gujaf-428	140	2	2021	CARDINAL
gujaf-428	140	3	otusanya & lauwo	ORG
gujaf-428	140	4	2020	DATE
gujaf-428	141	1	2023;okerekeetal	CARDINAL
gujaf-428	141	2	2021	CARDINAL
gujaf-428	142	1	nigeria‘s	NORP
gujaf-428	143	1	ogar et al.	PERSON
gujaf-428	143	2	2023	CARDINAL
gujaf-428	143	3	abiodun & oluwatosin	ORG
gujaf-428	143	4	2023	CARDINAL
gujaf-428	144	1	appiah etal.	ORG
gujaf-428	144	2	2022	CARDINAL
gujaf-428	144	3	nwobu & olanipekun	ORG
gujaf-428	144	4	2020	DATE
gujaf-428	145	1	second	ORDINAL
gujaf-428	148	1	2020	DATE
gujaf-428	148	2	2021	CARDINAL
gujaf-428	149	1	2020	DATE
gujaf-428	149	2	2020	DATE
gujaf-428	150	1	nigeria	GPE
gujaf-428	151	1	2021	CARDINAL
gujaf-428	151	2	2022	CARDINAL
gujaf-428	152	1	usman & amran	ORG
gujaf-428	152	2	2021	CARDINAL
gujaf-428	152	3	otusanya & lauwo	ORG
gujaf-428	152	4	2020	DATE
gujaf-428	153	1	third	ORDINAL
gujaf-428	156	1	2019	DATE
gujaf-428	156	2	garcía	GPE
gujaf-428	156	3	al.	GPE
gujaf-428	156	4	2020	DATE
gujaf-428	157	1	2020	DATE
gujaf-428	157	2	agyemang et al.	PERSON
gujaf-428	157	3	2021	CARDINAL
gujaf-428	158	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	158	2	368	CARDINAL
gujaf-428	158	3	al	ORG
gujaf-428	159	1	2023	CARDINAL
gujaf-428	159	2	al	PERSON
gujaf-428	160	1	2022)confirm	CARDINAL
gujaf-428	161	1	appiah et al	PERSON
gujaf-428	161	2	2022	CARDINAL
gujaf-428	161	3	ikpor & acha	ORG
gujaf-428	161	4	2023	CARDINAL
gujaf-428	164	1	3.0	CARDINAL
gujaf-428	164	2	annual	DATE
gujaf-428	164	3	nigeria	GPE
gujaf-428	164	4	the period 2019	DATE
gujaf-428	164	5	2023	CARDINAL
gujaf-428	166	1	all nine	CARDINAL
gujaf-428	167	1	two	CARDINAL
gujaf-428	167	2	seven	CARDINAL
gujaf-428	167	3	9	CARDINAL
gujaf-428	167	4	the five years	DATE
gujaf-428	169	1	study‘s	ORG
gujaf-428	169	2	2021	CARDINAL
gujaf-428	169	3	ameer & othman	ORG
gujaf-428	169	4	2012	DATE
gujaf-428	170	1	three	CARDINAL
gujaf-428	170	2	clarkson et al.	ORG
gujaf-428	170	3	2008	DATE
gujaf-428	170	4	michelon et al.	ORG
gujaf-428	170	5	2015	DATE
gujaf-428	171	1	cormier & magnan	ORG
gujaf-428	171	2	2007	DATE
gujaf-428	173	1	1	CARDINAL
gujaf-428	174	1	apriori	ORG
gujaf-428	174	2	hassan & latif	ORG
gujaf-428	174	3	2023	CARDINAL
gujaf-428	174	4	2020	DATE
gujaf-428	174	5	& yusuf	PERSON
gujaf-428	174	6	2021	DATE
gujaf-428	175	1	dibia & onwuchekwa	ORG
gujaf-428	175	2	2020	DATE
gujaf-428	176	1	freeman	ORG
gujaf-428	176	2	1984	DATE
gujaf-428	176	3	deegan	ORG
gujaf-428	176	4	2002	DATE
gujaf-428	179	1	𝐹𝑃𝑖,𝑡=𝛽0+𝛽1𝐸𝑁𝑉𝑖,𝑡+𝛽2𝑆𝑂𝐶𝑖,𝑡+𝛽3𝐺𝑂𝑉𝑖,𝑡+𝛽4𝐹𝐸𝑆𝑖,𝑡+𝛽5𝐹𝑆𝑍𝑖,𝑡+𝛽6𝐿𝐸𝑉𝑖,𝑡 +𝜖𝑖,𝑡 (1	QUANTITY
gujaf-428	179	2	369	CARDINAL
gujaf-428	180	1	2	CARDINAL
gujaf-428	180	2	where:𝛽0istheintercept,𝛽1to	ORG
gujaf-428	181	1	gls	ORG
gujaf-428	182	1	gls	ORG
gujaf-428	182	2	wooldridge	ORG
gujaf-428	182	3	2010	DATE
gujaf-428	183	1	gls	ORG
gujaf-428	183	2	3	CARDINAL
gujaf-428	186	1	2	CARDINAL
gujaf-428	188	1	table1	ORG
gujaf-428	189	1	khanetal.(2021);ameer & othman	ORG
gujaf-428	189	2	2012	DATE
gujaf-428	189	3	olayiwola & adedeji	ORG
gujaf-428	189	4	2022	CARDINAL
gujaf-428	189	5	annual	DATE
gujaf-428	189	6	clarkson et al	ORG
gujaf-428	190	1	2008	DATE
gujaf-428	190	2	uwuigbe & uadiale	ORG
gujaf-428	190	3	2023	CARDINAL
gujaf-428	190	4	annual	DATE
gujaf-428	190	5	olayinka & oluwamayowa(2014	ORG
gujaf-428	190	6	adegbite et al	PERSON
gujaf-428	191	1	2020	DATE
gujaf-428	191	2	annual	DATE
gujaf-428	191	3	khan et al	PERSON
gujaf-428	192	1	2021	CARDINAL
gujaf-428	192	2	adegbite & nakajima	ORG
gujaf-428	192	3	2011);omoteso&yusuf	CARDINAL
gujaf-428	192	4	2021	CARDINAL
gujaf-428	192	5	1	CARDINAL
gujaf-428	192	6	cormier&magnan	GPE
gujaf-428	192	7	2007	DATE
gujaf-428	192	8	dibia & onwuchekwa(2020	ORG
gujaf-428	193	1	2011	DATE
gujaf-428	193	2	2020	DATE
gujaf-428	193	3	370	CARDINAL
gujaf-428	193	4	2022	CARDINAL
gujaf-428	193	5	cormier & magnan(2007	ORG
gujaf-428	193	6	2024	CARDINAL
gujaf-428	193	7	4.0	CARDINAL
gujaf-428	193	8	nigeria	GPE
gujaf-428	193	9	the period 2019–2023	DATE
gujaf-428	194	1	1	CARDINAL
gujaf-428	194	2	three	CARDINAL
gujaf-428	196	1	khan et al	LOC
gujaf-428	196	2	2021	CARDINAL
gujaf-428	196	3	2022	CARDINAL
gujaf-428	196	4	clarkson et al.	ORG
gujaf-428	196	5	2008	DATE
gujaf-428	197	1	2	CARDINAL
gujaf-428	198	1	0.022	CARDINAL
gujaf-428	198	2	0.089	CARDINAL
gujaf-428	199	1	0.290	CARDINAL
gujaf-428	199	2	0.284	CARDINAL
gujaf-428	199	3	0.289	CARDINAL
gujaf-428	200	1	over half	CARDINAL
gujaf-428	201	1	10.886	CARDINAL
gujaf-428	201	2	0.258	CARDINAL
gujaf-428	202	1	3	CARDINAL
gujaf-428	203	1	1.000	CARDINAL
gujaf-428	204	1	gls	ORG
gujaf-428	205	1	𝐸𝑁𝑉𝑖,𝑡(vif	ORG
gujaf-428	205	2	1609.59	CARDINAL
gujaf-428	205	3	1467.24	CARDINAL
gujaf-428	205	4	𝐺𝑂𝑉𝑖,𝑡(vif	ORG
gujaf-428	205	5	54.09	CARDINAL
gujaf-428	205	6	2022	CARDINAL
gujaf-428	205	7	cormier & magnan	ORG
gujaf-428	205	8	2007	DATE
gujaf-428	206	1	4	CARDINAL
gujaf-428	206	2	2.833	CARDINAL
gujaf-428	206	3	0.830	CARDINAL
gujaf-428	207	1	gls	ORG
gujaf-428	207	2	1.860	CARDINAL
gujaf-428	207	3	0.068	CARDINAL
gujaf-428	209	1	𝐺𝑂𝑉𝑖,𝑡and	PERSON
gujaf-428	210	1	0.040	CARDINAL
gujaf-428	210	2	ameer & othman	ORG
gujaf-428	210	3	2012	DATE
gujaf-428	211	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	211	2	371	CARDINAL
gujaf-428	211	3	6	CARDINAL
gujaf-428	212	1	0.042	CARDINAL
gujaf-428	213	1	× 𝐹𝐸𝑆𝑖,𝑡is	ORG
gujaf-428	213	2	0.932),suggestingthat𝐹𝐸𝑆𝑖,𝑡doesnotmoderatethe𝐸𝑁𝑉𝑖,𝑡–𝐹𝑃𝑖,𝑡relationshipsignificantly	CARDINAL
gujaf-428	214	1	1.819	CARDINAL
gujaf-428	214	2	0.070	CARDINAL
gujaf-428	214	3	0.371	CARDINAL
gujaf-428	215	1	2015	DATE
gujaf-428	215	2	khan et al.	ORG
gujaf-428	215	3	2021	CARDINAL
gujaf-428	216	1	2	CARDINAL
gujaf-428	217	1	max	PERSON
gujaf-428	217	2	0.022 0.089	CARDINAL
gujaf-428	217	3	0.147	CARDINAL
gujaf-428	217	4	0.290 0.252	CARDINAL
gujaf-428	217	5	0.912	CARDINAL
gujaf-428	217	6	0.246	MONEY
gujaf-428	219	1	0.281	CARDINAL
gujaf-428	219	2	11.488	CARDINAL
gujaf-428	219	3	0.258 0.303	MONEY
gujaf-428	219	4	2.302	CARDINAL
gujaf-428	219	5	2024	CARDINAL
gujaf-428	219	6	3	CARDINAL
gujaf-428	219	7	shapiro-wilk w	ORG
gujaf-428	219	8	w	ORG
gujaf-428	219	9	0.821	CARDINAL
gujaf-428	219	10	0.898 6.290	MONEY
gujaf-428	219	11	0.001	CARDINAL
gujaf-428	219	12	6.338	CARDINAL
gujaf-428	219	13	0.922	CARDINAL
gujaf-428	219	14	4.829	MONEY
gujaf-428	219	15	0.998 0.097 -5.066	MONEY
gujaf-428	219	16	1.000 1.37	CARDINAL
gujaf-428	219	17	0.963	CARDINAL
gujaf-428	219	18	2.266	MONEY
gujaf-428	219	19	0.587	CARDINAL
gujaf-428	219	20	7.036	MONEY
gujaf-428	219	21	1.25 0.800	CARDINAL
gujaf-428	219	22	2024	CARDINAL
gujaf-428	219	23	372	CARDINAL
gujaf-428	219	24	4	CARDINAL
gujaf-428	219	25	2.833	CARDINAL
gujaf-428	219	26	0.830	CARDINAL
gujaf-428	219	27	5	CARDINAL
gujaf-428	219	28	coef	GPE
gujaf-428	221	1	95%	PERCENT
gujaf-428	224	1	1.004	CARDINAL
gujaf-428	224	2	0.078	CARDINAL
gujaf-428	224	3	1.860 1.000 1.860 0.068	QUANTITY
gujaf-428	224	4	0.164	CARDINAL
gujaf-428	224	5	0.685	CARDINAL
gujaf-428	224	6	0.045 -2.090 0.040 -0.185,-0.004	QUANTITY
gujaf-428	224	7	0.029	CARDINAL
gujaf-428	224	8	1.097	CARDINAL
gujaf-428	224	9	2.270	MONEY
gujaf-428	224	10	2.063	CARDINAL
gujaf-428	224	11	𝑅2	CARDINAL
gujaf-428	224	12	7.854	CARDINAL
gujaf-428	224	13	6	CARDINAL
gujaf-428	224	14	coef	GPE
gujaf-428	226	1	95%	PERCENT
gujaf-428	229	1	0.919	CARDINAL
gujaf-428	229	2	0.042	CARDINAL
gujaf-428	229	3	1.819	CARDINAL
gujaf-428	229	4	0.070	CARDINAL
gujaf-428	230	1	0.087 0.164 0.530	QUANTITY
gujaf-428	230	2	0.028	CARDINAL
gujaf-428	230	3	0.615	CARDINAL
gujaf-428	230	4	3.153	CARDINAL
gujaf-428	230	5	0.932	CARDINAL
gujaf-428	230	6	0.634 3.170 0.200	MONEY
gujaf-428	230	7	0.346	CARDINAL
gujaf-428	230	8	0.354	CARDINAL
gujaf-428	231	1	0.046	CARDINAL
gujaf-428	231	2	0.048	CARDINAL
gujaf-428	233	1	0.030	CARDINAL
gujaf-428	233	2	1.082	CARDINAL
gujaf-428	233	3	0.489	CARDINAL
gujaf-428	233	4	2.210	MONEY
gujaf-428	233	5	2.061	CARDINAL
gujaf-428	233	6	𝑅2	CARDINAL
gujaf-428	233	7	6.289	CARDINAL
gujaf-428	233	8	373	CARDINAL
gujaf-428	234	1	0.078	CARDINAL
gujaf-428	234	2	diminish𝐹𝑃𝑖,𝑡.	NORP
gujaf-428	234	3	cormier & magnan	ORG
gujaf-428	234	4	2007	DATE
gujaf-428	234	5	khan et al.	PERSON
gujaf-428	234	6	2021	CARDINAL
gujaf-428	235	1	𝑆𝑂𝐶𝑖,𝑡(1.860	ORG
gujaf-428	235	2	0.068	CARDINAL
gujaf-428	235	3	2015	DATE
gujaf-428	235	4	olayinka & oluwamayowa,2014	ORG
gujaf-428	236	1	nigerian	NORP
gujaf-428	236	2	adegbite & nakajima	ORG
gujaf-428	236	3	2011	DATE
gujaf-428	238	1	nigerian	NORP
gujaf-428	238	2	dibia & onwuchekwa	ORG
gujaf-428	238	3	2020	DATE
gujaf-428	239	1	cormier & magnan	ORG
gujaf-428	239	2	2007	DATE
gujaf-428	240	1	𝐹𝑆𝑍𝑖,𝑡and	GPE
gujaf-428	241	1	ameer & othman	ORG
gujaf-428	241	2	2012	DATE
gujaf-428	241	3	olayiwola & adedeji	ORG
gujaf-428	241	4	2022	CARDINAL
gujaf-428	243	1	policyimplications	PERSON
gujaf-428	243	2	nigerian	NORP
gujaf-428	244	1	first	ORDINAL
gujaf-428	244	2	the nigerian exchange	ORG
gujaf-428	244	3	the securities and exchange commission	ORG
gujaf-428	244	4	sec	ORG
gujaf-428	244	5	374	CARDINAL
gujaf-428	244	6	2021	CARDINAL
gujaf-428	244	7	2015	DATE
gujaf-428	245	1	second	ORDINAL
gujaf-428	246	1	olayinka & oluwamayowa	ORG
gujaf-428	246	2	2014	DATE
gujaf-428	246	3	ameer & othman	ORG
gujaf-428	246	4	2012	DATE
gujaf-428	248	1	third	ORDINAL
gujaf-428	249	1	adegbite & nakajima	ORG
gujaf-428	249	2	2011	DATE
gujaf-428	251	1	fourth	ORDINAL
gujaf-428	252	1	cormier & magnan	ORG
gujaf-428	252	2	2007	DATE
gujaf-428	252	3	dibia & onwuchekwa	ORG
gujaf-428	252	4	2020	DATE
gujaf-428	254	1	nigeria	GPE
gujaf-428	254	2	olayiwola & adedeji	ORG
gujaf-428	254	3	2022	CARDINAL
gujaf-428	254	4	ameer & othman	ORG
gujaf-428	254	5	2012	DATE
gujaf-428	256	1	5.0	CARDINAL
gujaf-428	256	2	nigeria	GPE
gujaf-428	256	3	the period 2019	DATE
gujaf-428	256	4	2023	CARDINAL
gujaf-428	258	1	nigeria	GPE
gujaf-428	260	1	khan et al.	FAC
gujaf-428	260	2	2021	CARDINAL
gujaf-428	260	3	2022	CARDINAL
gujaf-428	261	1	gusaujournalofaccountingandfinance	PERSON
gujaf-428	261	2	375	CARDINAL
gujaf-428	262	1	first	ORDINAL
gujaf-428	262	2	seven	CARDINAL
gujaf-428	262	3	nigerian	NORP
gujaf-428	263	1	second	ORDINAL
gujaf-428	263	2	secondary	ORDINAL
gujaf-428	263	3	2015	DATE
gujaf-428	264	1	third	ORDINAL
gujaf-428	264	2	ameer & othman	ORG
gujaf-428	264	3	2012	DATE
gujaf-428	267	1	khan et al.	FAC
gujaf-428	267	2	2021	CARDINAL
gujaf-428	268	1	2014	DATE
gujaf-428	269	1	adegbite & nakajima	ORG
gujaf-428	269	2	2011	DATE
gujaf-428	272	1	dibia & onwuchekwa	ORG
gujaf-428	272	2	2020	DATE
gujaf-428	274	1	nigeria‘s	NORP
gujaf-428	275	1	nigeria‘s	NORP
gujaf-428	276	1	adegbite	NORP
gujaf-428	276	2	e.,&nakajima	PERSON
gujaf-428	276	3	376	CARDINAL
gujaf-428	276	4	11(5	CARDINAL
gujaf-428	276	5	611–621	CARDINAL
gujaf-428	277	1	https://doi.org/10.1108/cg-09-2011-0052 agyemang	PERSON
gujaf-428	277	2	a. o.	PERSON
gujaf-428	277	3	yusheng	GPE
gujaf-428	277	4	k., & yeboah	ORG
gujaf-428	277	5	e.	PERSON
gujaf-428	277	6	2021	CARDINAL
gujaf-428	279	1	6(1	CARDINAL
gujaf-428	279	2	1–15	CARDINAL
gujaf-428	280	1	r., & othman	ORG
gujaf-428	280	2	r.	NORP
gujaf-428	280	3	2012	DATE
gujaf-428	282	1	journal of business ethics	ORG
gujaf-428	282	2	108(1	CARDINAL
gujaf-428	282	3	61–79	CARDINAL
gujaf-428	283	1	https://doi.org/10.1007/s10551-011-1063-y	CARDINAL
gujaf-428	283	2	a.o.	GPE
gujaf-428	283	3	e.,& ajiboye	ORG
gujaf-428	283	4	nigeria	GPE
gujaf-428	284	1	journal of accounting	ORG
gujaf-428	284	2	7(3	CARDINAL
gujaf-428	284	3	11–27	DATE
gujaf-428	285	1	j. (	PERSON
gujaf-428	285	2	1991	DATE
gujaf-428	287	1	journal of management	ORG
gujaf-428	287	2	17(1	CARDINAL
gujaf-428	287	3	https://doi.org/10.1177/014920639101700108 clarkson	PERSON
gujaf-428	287	4	p. m.	PERSON
gujaf-428	287	5	li	PERSON
gujaf-428	287	6	richardson	PERSON
gujaf-428	288	1	f. p.	PERSON
gujaf-428	288	2	2008	DATE
gujaf-428	290	1	33(4–5	CARDINAL
gujaf-428	290	2	303–327	CARDINAL
gujaf-428	291	1	d., & magnan	ORG
gujaf-428	291	2	2007	DATE
gujaf-428	293	1	62(3–4	CARDINAL
gujaf-428	294	1	d. s.	PERSON
gujaf-428	294	2	li	PERSON
gujaf-428	294	3	o. z.	PERSON
gujaf-428	294	4	tsang, a., & yang	ORG
gujaf-428	294	5	y. g.	PERSON
gujaf-428	294	6	2011	DATE
gujaf-428	296	1	86(1	CARDINAL
gujaf-428	296	2	59–100	CARDINAL
gujaf-428	297	1	https://doi.org/10.2308/accr.00000005 dibia	GPE
gujaf-428	297	2	n. o., & onwuchekwa	ORG
gujaf-428	297	3	j. c.	PERSON
gujaf-428	297	4	2020	DATE
gujaf-428	298	1	nigerian	NORP
gujaf-428	299	1	environmental economics	ORG
gujaf-428	299	2	11(4	DATE
gujaf-428	299	3	67–77	CARDINAL
gujaf-428	300	1	fernando	PERSON
gujaf-428	300	2	g. d.	PERSON
gujaf-428	300	3	s.	PERSON
gujaf-428	300	4	2014	DATE
gujaf-428	301	1	sri lanka	GPE
gujaf-428	302	1	11(4	DATE
gujaf-428	302	2	318–333	CARDINAL
gujaf-428	303	1	s. l. (	PERSON
gujaf-428	303	2	1995	DATE
gujaf-428	305	1	academy of management review	ORG
gujaf-428	306	1	ibrahim	PERSON
gujaf-428	306	2	y. k.	PERSON
gujaf-428	306	3	mohammed, a. n.	PERSON
gujaf-428	306	4	s. e.	PERSON
gujaf-428	306	5	kaoje	PERSON
gujaf-428	306	6	n. a.	PERSON
gujaf-428	306	7	2021	CARDINAL
gujaf-428	307	1	nigeria	GPE
gujaf-428	308	1	gusau journal of accounting	ORG
gujaf-428	308	2	2(3	CARDINAL
gujaf-428	308	3	17	CARDINAL
gujaf-428	309	1	ikpor	ORG
gujaf-428	309	2	i. m.	PERSON
gujaf-428	309	3	m. i.	PERSON
gujaf-428	309	4	2023	CARDINAL
gujaf-428	311	1	journalofsustainablefinance&investment	PERSON
gujaf-428	311	2	13(1	DATE
gujaf-428	311	3	99–118	CARDINAL
gujaf-428	312	1	m. c.	PERSON
gujaf-428	312	2	w. h.	PERSON
gujaf-428	312	3	1976	DATE
gujaf-428	314	1	journal of financial economics	ORG
gujaf-428	314	2	3(4	CARDINAL
gujaf-428	314	3	305–360	CARDINAL
gujaf-428	315	1	https://doi.org/10.1016/0304-405x(76)90026-x gusaujournalofaccountingandfinance	PERSON
gujaf-428	315	2	377 khan	GPE
gujaf-428	315	3	a.	GPE
gujaf-428	315	4	muttakin	GPE
gujaf-428	315	5	m. b.	PERSON
gujaf-428	315	6	j.	PERSON
gujaf-428	315	7	2021	CARDINAL
gujaf-428	316	1	nigeria	GPE
gujaf-428	317	1	13(7	CARDINAL
gujaf-428	317	2	3761	CARDINAL
gujaf-428	318	1	khan	GPE
gujaf-428	318	2	m.	GPE
gujaf-428	318	3	serafeim	GPE
gujaf-428	318	4	g., & yoon	ORG
gujaf-428	318	5	a.	PERSON
gujaf-428	318	6	2021	CARDINAL
gujaf-428	319	1	first	ORDINAL
gujaf-428	320	1	1697–1724	CARDINAL
gujaf-428	321	1	a.	PERSON
gujaf-428	321	2	clarke	GPE
gujaf-428	321	3	t., & boersma	ORG
gujaf-428	321	4	2014	DATE
gujaf-428	323	1	journal of business ethics	ORG
gujaf-428	323	2	122(1	CARDINAL
gujaf-428	323	3	145–165	DATE
gujaf-428	324	1	https://doi.org/10.1007/s10551-013-1750-y michelon	PERSON
gujaf-428	324	2	bozzolan	GPE
gujaf-428	324	3	s., & beretta	ORG
gujaf-428	324	4	s. (2015a	ORG
gujaf-428	326	1	28(3	DATE
gujaf-428	326	2	346–376	CARDINAL
gujaf-428	327	1	bozzolan	GPE
gujaf-428	327	2	s., & beretta	ORG
gujaf-428	329	1	6(1	CARDINAL
gujaf-428	330	1	5–29	CARDINAL
gujaf-428	331	1	n., okafor	ORG
gujaf-428	331	2	r. g.	PERSON
gujaf-428	331	3	c. i.	PERSON
gujaf-428	331	4	2019	DATE
gujaf-428	332	1	nigeria	GPE
gujaf-428	333	1	international journal of energy economics	ORG
gujaf-428	333	2	9(5	CARDINAL
gujaf-428	333	3	251–256	CARDINAL
gujaf-428	334	1	https://doi.org/10.32479/ijeep.8029 olayinka	ORG
gujaf-428	334	2	a., & oluwamayowa	ORG
gujaf-428	334	3	a.	PERSON
gujaf-428	334	4	2014	DATE
gujaf-428	335	1	nigerian	NORP
gujaf-428	336	1	international journal of business and management	ORG
gujaf-428	336	2	9(4	CARDINAL
gujaf-428	336	3	120–129	CARDINAL
gujaf-428	337	1	w., & adedeji	ORG
gujaf-428	337	2	s.	PERSON
gujaf-428	337	3	2022	CARDINAL
gujaf-428	338	1	nigeria‘s	NORP
gujaf-428	339	1	journal of african business	ORG
gujaf-428	340	1	w. k.	PERSON
gujaf-428	340	2	s. b.	PERSON
gujaf-428	340	3	2022	CARDINAL
gujaf-428	341	1	nigeria‘s	NORP
gujaf-428	342	1	1235–1249.https://doi.org/10.1002	CARDINAL
gujaf-428	342	2	ijfe.2426 shan	PERSON
gujaf-428	342	3	y. g.	PERSON
gujaf-428	342	4	2020	DATE
gujaf-428	344	1	contemporary accounting & economics	ORG
gujaf-428	344	2	16(1	CARDINAL
gujaf-428	344	3	100185	DATE
gujaf-428	345	1	m. c. (	PERSON
gujaf-428	345	2	1995	DATE
gujaf-428	347	1	academy of management review	ORG
gujaf-428	347	2	20(3	CARDINAL
gujaf-428	347	3	571–610	CARDINAL
gujaf-428	348	1	sulaimon	GPE
gujaf-428	348	2	a. a.	PERSON
gujaf-428	348	3	adedoyin, a. o., & okonji	PERSON
gujaf-428	348	4	j. i.	PERSON
gujaf-428	348	5	2020	DATE
gujaf-428	349	1	nigerian	NORP
gujaf-428	350	1	environmental economics	ORG
gujaf-428	350	2	11(3	CARDINAL
gujaf-428	350	3	45–53	CARDINAL
gujaf-428	351	1	o. m. (	PERSON
gujaf-428	351	2	2011	DATE
gujaf-428	352	1	nigerian	NORP
gujaf-428	353	1	2(1	CARDINAL
gujaf-428	353	2	122–135	CARDINAL