id	sid	eid	entity	type
gujaf-45	1	1	gusau journal of accounting	ORG
gujaf-45	1	2	1	CARDINAL
gujaf-45	1	3	2	CARDINAL
gujaf-45	1	4	october	DATE
gujaf-45	1	5	2020	DATE
gujaf-45	1	6	2756-665x	CARDINAL
gujaf-45	1	7	social sciences	ORG
gujaf-45	1	8	federal university gusau	ORG
gujaf-45	1	9	zamfara state	GPE
gujaf-45	1	10	nigeria gusau journal of accounting	ORG
gujaf-45	2	1	2, october,	DATE
gujaf-45	2	2	2020 1	DATE
gujaf-45	2	3	nigeria	GPE
gujaf-45	2	4	yusuf department of accounting	ORG
gujaf-45	2	5	nigerian	NORP
gujaf-45	2	6	-kaduna	ORG
gujaf-45	2	7	mohammed nma ahmed phd	PERSON
gujaf-45	2	8	nigerian	NORP
gujaf-45	2	9	joshua okpanachi department	PERSON
gujaf-45	2	10	nigerian	NORP
gujaf-45	2	11	onipe	GPE
gujaf-45	2	12	adabenege yahaya phd department of accounting	ORG
gujaf-45	2	13	nigerian	NORP
gujaf-45	2	14	-kaduna	GPE
gujaf-45	3	1	samuel eniola	PERSON
gujaf-45	3	2	phd department of accounting	ORG
gujaf-45	3	3	nigerian	NORP
gujaf-45	3	4	-kaduna	GPE
gujaf-45	3	5	lami musa yaro department of business administration	ORG
gujaf-45	3	6	national open university of nigerian	ORG
gujaf-45	4	1	zainab yusuf phd	PERSON
gujaf-45	4	2	kaduna state university	ORG
gujaf-45	4	3	kaduna	GPE
gujaf-45	5	1	mailto:+2348028907600/yarolami@gmail.com	ORG
gujaf-45	6	1	2, october	DATE
gujaf-45	6	2	2020 2	DATE
gujaf-45	6	3	nigeria	GPE
gujaf-45	6	4	2009 to 2018	DATE
gujaf-45	7	1	csr	ORG
gujaf-45	8	1	csr	ORG
gujaf-45	9	1	seventy-five	CARDINAL
gujaf-45	9	2	75	CARDINAL
gujaf-45	9	3	nigeria	GPE
gujaf-45	9	4	january 2009 31st	DATE
gujaf-45	9	5	december, 2018	DATE
gujaf-45	9	6	fifty six	CARDINAL
gujaf-45	9	7	56	CARDINAL
gujaf-45	10	1	nigeria	GPE
gujaf-45	13	1	1%	PERCENT
gujaf-45	14	1	nigeria	GPE
gujaf-45	14	2	5%	PERCENT
gujaf-45	15	1	nigeria	GPE
gujaf-45	17	1	nigeria	GPE
gujaf-45	19	1	csr	ORG
gujaf-45	19	2	1	CARDINAL
gujaf-45	19	3	crs	ORG
gujaf-45	20	1	csr	ORG
gujaf-45	21	1	friedman	ORG
gujaf-45	21	2	1970	DATE
gujaf-45	21	3	2009	DATE
gujaf-45	22	1	csr	ORG
gujaf-45	23	1	csr	ORG
gujaf-45	24	1	csr	ORG
gujaf-45	25	1	2, october,	DATE
gujaf-45	25	2	2020 3	DATE
gujaf-45	25	3	2007	DATE
gujaf-45	26	1	achua	PERSON
gujaf-45	26	2	2008	DATE
gujaf-45	27	1	csr	ORG
gujaf-45	28	1	niger delta	LOC
gujaf-45	28	2	nigeria	GPE
gujaf-45	28	3	nigeria	GPE
gujaf-45	29	1	2002	DATE
gujaf-45	31	1	csr	ORG
gujaf-45	31	2	hill & mcshane	ORG
gujaf-45	31	3	2008	DATE
gujaf-45	32	1	csr	ORG
gujaf-45	32	2	csr	ORG
gujaf-45	33	1	patten	ORG
gujaf-45	33	2	adams	PERSON
gujaf-45	33	3	csr	ORG
gujaf-45	34	1	1991	DATE
gujaf-45	34	2	adams et al.	PERSON
gujaf-45	34	3	1998	DATE
gujaf-45	38	1	csr	ORG
gujaf-45	38	2	csr	ORG
gujaf-45	38	3	today	DATE
gujaf-45	38	4	csr	ORG
gujaf-45	38	5	today	DATE
gujaf-45	39	1	gusau journal of accounting	ORG
gujaf-45	40	1	2, october,	DATE
gujaf-45	40	2	2020 4	DATE
gujaf-45	41	1	csr	ORG
gujaf-45	41	2	csr	ORG
gujaf-45	41	3	preston & o	ORG
gujaf-45	41	4	bannon	GPE
gujaf-45	41	5	1997	DATE
gujaf-45	42	1	abdur-roufand	ORG
gujaf-45	43	1	ben-othman	PERSON
gujaf-45	43	2	2013	DATE
gujaf-45	44	1	csr	ORG
gujaf-45	47	1	gls	ORG
gujaf-45	47	2	chi-square	PERSON
gujaf-45	48	1	li & zhang	ORG
gujaf-45	48	2	2010	DATE
gujaf-45	48	3	reverte	GPE
gujaf-45	48	4	2009	DATE
gujaf-45	48	5	wang & song, 2011	ORG
gujaf-45	50	1	nigeria	GPE
gujaf-45	51	1	nigeria	GPE
gujaf-45	52	1	nigeria ho2	ORG
gujaf-45	52	2	nigeria	GPE
gujaf-45	52	3	nigeria	GPE
gujaf-45	53	1	gusau journal of accounting	ORG
gujaf-45	54	1	2, october,	DATE
gujaf-45	54	2	2020 5	DATE
gujaf-45	54	3	csr	ORG
gujaf-45	56	1	csr	ORG
gujaf-45	56	2	nigerian	NORP
gujaf-45	57	1	csr	ORG
gujaf-45	57	2	nigeria	GPE
gujaf-45	59	1	csr	ORG
gujaf-45	59	2	nigeria	GPE
gujaf-45	60	1	csr	ORG
gujaf-45	60	2	csr	ORG
gujaf-45	62	1	secondary	ORDINAL
gujaf-45	62	2	annual	DATE
gujaf-45	62	3	the nigerian stock exchange	ORG
gujaf-45	64	1	ten (10) years	DATE
gujaf-45	64	2	2009	DATE
gujaf-45	65	1	csr	ORG
gujaf-45	66	1	2	CARDINAL
gujaf-45	67	1	world bank	ORG
gujaf-45	69	1	fp	ORG
gujaf-45	71	1	gusau journal of accounting	ORG
gujaf-45	72	1	2, october,	DATE
gujaf-45	72	2	2020 6	DATE
gujaf-45	72	3	carroll	ORG
gujaf-45	76	1	caroll	PERSON
gujaf-45	76	2	1991	DATE
gujaf-45	77	1	csr	ORG
gujaf-45	77	2	1998	DATE
gujaf-45	77	3	2002	DATE
gujaf-45	77	4	guthrie & parker	ORG
gujaf-45	77	5	1989	DATE
gujaf-45	78	1	bailey, harte & sugden	ORG
gujaf-45	78	2	2000	DATE
gujaf-45	78	3	reich(1998	PERSON
gujaf-45	81	1	freeman	PERSON
gujaf-45	81	2	1984	DATE
gujaf-45	81	3	friedman, 1982	ORG
gujaf-45	82	1	csr	ORG
gujaf-45	85	1	1997	DATE
gujaf-45	85	2	deegan	ORG
gujaf-45	85	3	2002	DATE
gujaf-45	85	4	mile & patten	ORG
gujaf-45	85	5	2002	DATE
gujaf-45	87	1	gusau journal of accounting	ORG
gujaf-45	88	1	2, october,	DATE
gujaf-45	88	2	7	CARDINAL
gujaf-45	88	3	2017	CARDINAL
gujaf-45	88	4	csr	ORG
gujaf-45	88	5	indonesia	GPE
gujaf-45	89	1	secondary	ORDINAL
gujaf-45	89	2	annual	DATE
gujaf-45	90	1	49	CARDINAL
gujaf-45	90	2	30	CARDINAL
gujaf-45	91	1	2016	DATE
gujaf-45	93	1	csr	ORG
gujaf-45	94	1	kwok	PERSON
gujaf-45	94	2	mishra	PERSON
gujaf-45	94	3	2011	DATE
gujaf-45	94	4	csr	ORG
gujaf-45	94	5	csr	ORG
gujaf-45	94	6	u.s.	GPE
gujaf-45	95	1	four	CARDINAL
gujaf-45	95	2	north america	LOC
gujaf-45	95	3	kld	ORG
gujaf-45	95	4	kld research & analytics, inc.	ORG
gujaf-45	95	5	kld	PERSON
gujaf-45	95	6	csr	ORG
gujaf-45	95	7	monthly	DATE
gujaf-45	97	1	nigeria	GPE
gujaf-45	98	1	one	CARDINAL
gujaf-45	98	2	csr	ORG
gujaf-45	99	1	csr	ORG
gujaf-45	100	1	roe, roi	PERSON
gujaf-45	100	2	eva	NORP
gujaf-45	100	3	npm	PERSON
gujaf-45	100	4	csr	ORG
gujaf-45	100	5	csr	ORG
gujaf-45	103	1	nigeria	GPE
gujaf-45	104	1	3	CARDINAL
gujaf-45	104	2	75	CARDINAL
gujaf-45	105	1	27	CARDINAL
gujaf-45	105	2	21	CARDINAL
gujaf-45	105	3	5	CARDINAL
gujaf-45	105	4	6	CARDINAL
gujaf-45	105	5	5	CARDINAL
gujaf-45	105	6	11	CARDINAL
gujaf-45	106	1	2009	DATE
gujaf-45	107	1	18	CARDINAL
gujaf-45	107	2	56	CARDINAL
gujaf-45	110	1	2, october,	DATE
gujaf-45	110	2	2020 8	DATE
gujaf-45	111	1	ten years	DATE
gujaf-45	115	1	o +	DATE
gujaf-45	115	2	csr= csr roi =	PERSON
gujaf-45	115	3	lev=	ORG
gujaf-45	115	4	2	CARDINAL
gujaf-45	115	5	2017	CARDINAL
gujaf-45	116	1	hassan et al	PERSON
gujaf-45	116	2	2013	DATE
gujaf-45	116	3	npm npm	PERSON
gujaf-45	117	1	1995	DATE
gujaf-45	117	2	csr csr csr	ORG
gujaf-45	117	3	annually	DATE
gujaf-45	118	1	abdu	PERSON
gujaf-45	118	2	2016	DATE
gujaf-45	119	1	gusau journal of accounting	ORG
gujaf-45	120	1	2, october,	DATE
gujaf-45	120	2	2020	DATE
gujaf-45	120	3	9 4	DATE
gujaf-45	120	4	3	CARDINAL
gujaf-45	120	5	csr	ORG
gujaf-45	120	6	roi npm	PERSON
gujaf-45	120	7	1.000	CARDINAL
gujaf-45	120	8	1.000 1.000 0.998 npm	MONEY
gujaf-45	120	9	1.000	CARDINAL
gujaf-45	120	10	1.010	MONEY
gujaf-45	120	11	0.067	CARDINAL
gujaf-45	120	12	15.1	CARDINAL
gujaf-45	120	13	2020	DATE
gujaf-45	120	14	3	CARDINAL
gujaf-45	120	15	csr	ORG
gujaf-45	121	1	csr	ORG
gujaf-45	121	2	0.396	CARDINAL
gujaf-45	122	1	csr	ORG
gujaf-45	123	1	npm	ORG
gujaf-45	123	2	0.067	CARDINAL
gujaf-45	125	1	tobachnick & fidell	ORG
gujaf-45	125	2	1996	DATE
gujaf-45	126	1	4	CARDINAL
gujaf-45	126	2	10.310 0.000 npm	MONEY
gujaf-45	126	3	2.095	CARDINAL
gujaf-45	126	4	2.070	MONEY
gujaf-45	126	5	0.078	CARDINAL
gujaf-45	126	6	7.339	CARDINAL
gujaf-45	126	7	0.167	CARDINAL
gujaf-45	126	8	111.660	CARDINAL
gujaf-45	126	9	1.000	CARDINAL
gujaf-45	126	10	29.270	CARDINAL
gujaf-45	126	11	0.982	CARDINAL
gujaf-45	126	12	15.1	CARDINAL
gujaf-45	126	13	2020	DATE
gujaf-45	126	14	4	CARDINAL
gujaf-45	126	15	0.167	CARDINAL
gujaf-45	128	1	2, october,	DATE
gujaf-45	128	2	2020 10	DATE
gujaf-45	128	3	wald chi2	ORG
gujaf-45	128	4	111.660	CARDINAL
gujaf-45	128	5	0.0000	CARDINAL
gujaf-45	128	6	1%	PERCENT
gujaf-45	129	1	csr	ORG
gujaf-45	129	2	csr	ORG
gujaf-45	130	1	4	CARDINAL
gujaf-45	130	2	csr	ORG
gujaf-45	130	3	csr	ORG
gujaf-45	130	4	14.892	CARDINAL
gujaf-45	130	5	1%	PERCENT
gujaf-45	131	1	csr	ORG
gujaf-45	131	2	csr	ORG
gujaf-45	132	1	csr	ORG
gujaf-45	133	1	1%	PERCENT
gujaf-45	133	2	csr	ORG
gujaf-45	133	3	nigeria	GPE
gujaf-45	134	1	first	ORDINAL
gujaf-45	135	1	4	CARDINAL
gujaf-45	135	2	2.070	CARDINAL
gujaf-45	135	3	2.095	CARDINAL
gujaf-45	135	4	0.039	CARDINAL
gujaf-45	136	1	npm	ORG
gujaf-45	136	2	nigeria	GPE
gujaf-45	137	1	5%	PERCENT
gujaf-45	137	2	npm	ORG
gujaf-45	137	3	csr	ORG
gujaf-45	138	1	nigeria	GPE
gujaf-45	138	2	csr	ORG
gujaf-45	139	1	npm	PERSON
gujaf-45	139	2	csr	ORG
gujaf-45	139	3	nigeria	GPE
gujaf-45	140	1	npm	PERSON
gujaf-45	140	2	nigerian	NORP
gujaf-45	142	1	second	ORDINAL
gujaf-45	142	2	ho2	ORG
gujaf-45	143	1	5	CARDINAL
gujaf-45	143	2	roi	PERSON
gujaf-45	143	3	csr	ORG
gujaf-45	144	1	nigeria	GPE
gujaf-45	145	1	nigeria	GPE
gujaf-45	145	2	csr	ORG
gujaf-45	145	3	npm	ORG
gujaf-45	145	4	csr	ORG
gujaf-45	146	1	npm	ORG
gujaf-45	146	2	csr	ORG
gujaf-45	147	1	gusau journal of accounting	ORG
gujaf-45	148	1	2, october,	DATE
gujaf-45	148	2	2020 11	DATE
gujaf-45	148	3	csr	ORG
gujaf-45	148	4	nigeria	GPE
gujaf-45	148	5	csr	ORG
gujaf-45	148	6	abdu, a.	PERSON
gujaf-45	148	7	2014	DATE
gujaf-45	149	1	nigeria	GPE
gujaf-45	149	2	ahmadu bellouniversity	ORG
gujaf-45	150	1	ahmad	PERSON
gujaf-45	150	2	z.	PERSON
gujaf-45	150	3	hassan	GPE
gujaf-45	150	4	s., & mohammad	ORG
gujaf-45	150	5	j.	PERSON
gujaf-45	150	6	2003	DATE
gujaf-45	151	1	malaysia	GPE
gujaf-45	152	1	international journal of business studies	ORG
gujaf-45	152	2	11(1	CARDINAL
gujaf-45	152	3	69–80	CARDINAL
gujaf-45	153	1	r.i	GPE
gujaf-45	153	2	2011	DATE
gujaf-45	154	1	csr	PERSON
gujaf-45	154	2	nigeria	GPE
gujaf-45	155	1	m. akrout & ben-othman	ORG
gujaf-45	155	2	2013	DATE
gujaf-45	156	1	2	CARDINAL
gujaf-45	156	2	46	CARDINAL
gujaf-45	157	1	f. n.	PERSON
gujaf-45	157	2	al-abedallat	ORG
gujaf-45	157	3	a. z.	PERSON
gujaf-45	157	4	m. m. a.	PERSON
gujaf-45	157	5	2012	DATE
gujaf-45	158	1	csr	ORG
gujaf-45	158	2	asian	NORP
gujaf-45	158	3	2(8	CARDINAL
gujaf-45	158	4	1001	DATE
gujaf-45	158	5	1012	CARDINAL
gujaf-45	159	1	bailey	GPE
gujaf-45	159	2	d.	NORP
gujaf-45	159	3	harte	GPE
gujaf-45	159	4	2000	DATE
gujaf-45	161	1	13(2	CARDINAL
gujaf-45	161	2	197	CARDINAL
gujaf-45	161	3	218	CARDINAL
gujaf-45	162	1	barako	ORG
gujaf-45	162	2	d. g.	PERSON
gujaf-45	162	3	2006	DATE
gujaf-45	163	1	kenyan	NORP
gujaf-45	163	2	14	CARDINAL
gujaf-45	163	3	2	CARDINAL
gujaf-45	163	4	107	CARDINAL
gujaf-45	164	1	chen	PERSON
gujaf-45	164	2	k. h.	PERSON
gujaf-45	165	1	w.	PERSON
gujaf-45	165	2	1980	DATE
gujaf-45	166	1	168–177	CARDINAL
gujaf-45	167	1	david	PERSON
gujaf-45	167	2	2012	DATE
gujaf-45	168	1	nigerian	NORP
gujaf-45	168	2	nigerian	NORP
gujaf-45	168	3	1(1	CARDINAL
gujaf-45	168	4	017-043	CARDINAL
gujaf-45	169	1	deegan	ORG
gujaf-45	169	2	2002	DATE
gujaf-45	171	1	15(3	CARDINAL
gujaf-45	171	2	282–311	CARDINAL
gujaf-45	172	1	el ghoul	ORG
gujaf-45	172	2	s.	PERSON
gujaf-45	172	3	o. guedhami	PERSON
gujaf-45	172	4	c. kwok &	ORG
gujaf-45	172	5	d. mishra	PERSON
gujaf-45	172	6	2011	DATE
gujaf-45	173	1	csr	ORG
gujaf-45	174	1	35	CARDINAL
gujaf-45	174	2	2388-2408	CARDINAL
gujaf-45	175	1	https://www.ajol.info/index.php/ifep/article/view/69516 gusau journal of accounting	ORG
gujaf-45	176	1	2, october,	DATE
gujaf-45	176	2	12	CARDINAL
gujaf-45	176	3	elsayed, k. & paton	ORG
gujaf-45	176	4	d.,(2005	NORP
gujaf-45	178	1	16	CARDINAL
gujaf-45	178	2	3	CARDINAL
gujaf-45	178	3	395	CARDINAL
gujaf-45	179	1	mahoney	ORG
gujaf-45	179	2	l & abdul rahman	ORG
gujaf-45	179	3	a.	PERSON
gujaf-45	179	4	2007	DATE
gujaf-45	180	1	indonesian	NORP
gujaf-45	180	2	accounting1	PERSON
gujaf-45	180	3	2	CARDINAL
gujaf-45	180	4	334	CARDINAL
gujaf-45	181	1	guthrie	PERSON
gujaf-45	181	2	j., & parker	ORG
gujaf-45	181	3	l. (1989	ORG
gujaf-45	183	1	19(3	DATE
gujaf-45	184	1	343–352	CARDINAL
gujaf-45	185	1	d. & milne	ORG
gujaf-45	185	2	m. j. (	PERSON
gujaf-45	185	3	1996	DATE
gujaf-45	186	1	new zealand	GPE
gujaf-45	187	1	ismail, z. & koh b.e.	ORG
gujaf-45	187	2	1999	DATE
gujaf-45	188	1	csr	ORG
gujaf-45	188	2	singapore	GPE
gujaf-45	188	3	third	ORDINAL
gujaf-45	188	4	bangalore	GPE
gujaf-45	188	5	india jamali	GPE
gujaf-45	188	6	d.	NORP
gujaf-45	188	7	m., & keshishian	ORG
gujaf-45	188	8	t.	GPE
gujaf-45	188	9	2009	DATE
gujaf-45	189	1	csr	ORG
gujaf-45	189	2	journal of business ethics	ORG
gujaf-45	189	3	87	DATE
gujaf-45	189	4	355	CARDINAL
gujaf-45	190	1	kaplan	ORG
gujaf-45	190	2	r. s. & norton	ORG
gujaf-45	190	3	d. p.(2001	NORP
gujaf-45	191	1	1	CARDINAL
gujaf-45	191	2	15(1	CARDINAL
gujaf-45	191	3	87–104	CARDINAL
gujaf-45	192	1	li	PERSON
gujaf-45	192	2	w. & zhang	ORG
gujaf-45	192	3	2010	DATE
gujaf-45	193	1	csr	ORG
gujaf-45	193	2	chinese	NORP
gujaf-45	193	3	96	CARDINAL
gujaf-45	193	4	631	CARDINAL
gujaf-45	194	1	mahoney	ORG
gujaf-45	194	2	l.s. & roberts	ORG
gujaf-45	194	3	r.w.	GPE
gujaf-45	194	4	2007	DATE
gujaf-45	195	1	canadian	NORP
gujaf-45	196	1	31(3	CARDINAL
gujaf-45	196	2	233	CARDINAL
gujaf-45	197	1	mcguire	PERSON
gujaf-45	197	2	j. b	PERSON
gujaf-45	197	3	sundgren, a. & schneeweis	ORG
gujaf-45	197	4	t. csr	GPE
gujaf-45	198	1	academy of management journal	ORG
gujaf-45	198	2	31	DATE
gujaf-45	198	3	4	CARDINAL
gujaf-45	198	4	854	CARDINAL
gujaf-45	199	1	naser	PERSON
gujaf-45	199	2	k.	PERSON
gujaf-45	199	3	al-khatib	PERSON
gujaf-45	199	4	k. & karbhari	ORG
gujaf-45	199	5	2002	DATE
gujaf-45	200	1	jordan	GPE
gujaf-45	201	1	international journal of commerce	ORG
gujaf-45	201	2	12	CARDINAL
gujaf-45	201	3	3 & 4	DATE
gujaf-45	201	4	122	CARDINAL
gujaf-45	202	1	a., & mafimisebi	ORG
gujaf-45	202	2	s. (2011	ORG
gujaf-45	203	1	csr	ORG
gujaf-45	203	2	nigeria	GPE
gujaf-45	204	1	journal of sustainable development	ORG
gujaf-45	204	2	africa	LOC
gujaf-45	204	3	13	CARDINAL
gujaf-45	204	4	3	CARDINAL
gujaf-45	204	5	110	CARDINAL
gujaf-45	205	1	olowokudejo f. & aduloju s.a.	ORG
gujaf-45	205	2	2011	DATE
gujaf-45	206	1	csr	ORG
gujaf-45	206	2	nigeria	GPE
gujaf-45	207	1	july 2017	DATE
gujaf-45	207	2	12	CARDINAL
gujaf-45	207	3	4	CARDINAL
gujaf-45	208	1	http://www.emeraldinsight.com/1526-5943.htm%20july%202017 gusau journal of accounting	ORG
gujaf-45	209	1	2, october,	DATE
gujaf-45	209	2	2020 13	DATE
gujaf-45	209	3	s.	PERSON
gujaf-45	209	4	xiao	PERSON
gujaf-45	209	5	q.	PERSON
gujaf-45	209	6	lee	GPE
gujaf-45	209	7	s., & song, h. (	ORG
gujaf-45	209	8	2013	DATE
gujaf-45	210	1	u.s.	GPE
gujaf-45	211	1	pp.1-11	ORG
gujaf-45	212	1	rahman, a.& widyasari	ORG
gujaf-45	212	2	k. n. (	PERSON
gujaf-45	212	3	2008	DATE
gujaf-45	213	1	jsx	GPE
gujaf-45	213	2	jurnalakuntansi& auditing	ORG
gujaf-45	213	3	indonesia	GPE
gujaf-45	213	4	12	CARDINAL
gujaf-45	213	5	1	CARDINAL
gujaf-45	213	6	n. & harc	ORG
gujaf-45	213	7	m.	PERSON
gujaf-45	213	8	2012	DATE
gujaf-45	214	1	croatian	NORP
gujaf-45	216	1	3	CARDINAL
gujaf-45	216	2	1	CARDINAL
gujaf-45	217	1	30	CARDINAL
gujaf-45	218	1	tsoutsoura	PERSON
gujaf-45	218	2	m. (	PERSON
gujaf-45	218	3	2004	DATE
gujaf-45	219	1	csr	ORG
gujaf-45	220	1	university of california	ORG
gujaf-45	220	2	berkeley	GPE
gujaf-45	220	3	series.https://escholarship.org/uc/item/111799p2 ullmann	PERSON
gujaf-45	220	4	a.	PERSON
gujaf-45	220	5	1985	DATE
gujaf-45	221	1	academy of management	ORG
gujaf-45	221	2	10	CARDINAL
gujaf-45	221	3	3	CARDINAL
gujaf-45	221	4	540577	DATE
gujaf-45	222	1	vincent o. m.	PERSON
gujaf-45	222	2	2012	DATE
gujaf-45	224	1	world business council	ORG
gujaf-45	224	2	1999	DATE
gujaf-45	225	1	csr	PERSON
gujaf-45	226	1	world business council	ORG
gujaf-45	226	2	geneva	GPE
gujaf-45	227	1	wulayo	GPE
gujaf-45	227	2	w.	PERSON
gujaf-45	227	3	2017	CARDINAL
gujaf-45	228	1	indonesia	GPE
gujaf-45	229	1	european research studies journal	ORG
gujaf-45	229	2	xx	PERSON
gujaf-45	229	3	4a 2017	CARDINAL
gujaf-45	230	1	360-369	CARDINAL
gujaf-45	231	1	s.,wang	PERSON
gujaf-45	231	2	j. & song	ORG
gujaf-45	231	3	2011	DATE
gujaf-45	232	1	csr	ORG
gujaf-45	232	2	csr	ORG
gujaf-45	232	3	chinese	NORP
gujaf-45	232	4	72	DATE
gujaf-45	233	1	yusoff	ORG
gujaf-45	233	2	i., & adamu	ORG
gujaf-45	233	3	b.s.	GPE
gujaf-45	233	4	2016	CARDINAL
gujaf-45	234	1	csr	ORG
gujaf-45	234	2	malaysia	GPE
gujaf-45	235	1	345	CARDINAL
gujaf-45	236	1	l. & song	ORG
gujaf-45	236	2	2009	DATE
gujaf-45	237	1	csr	ORG
gujaf-45	237	2	china	GPE
gujaf-45	237	3	88	CARDINAL
gujaf-45	237	4	105	CARDINAL
gujaf-45	237	5	113	CARDINAL