id	sid	eid	entity	type
gujaf-50	1	1	gusau journal of accounting	ORG
gujaf-50	1	2	2	CARDINAL
gujaf-50	1	3	1, april	DATE
gujaf-50	1	4	2021	CARDINAL
gujaf-50	1	5	1	CARDINAL
gujaf-50	1	6	2	CARDINAL
gujaf-50	1	7	1, april	DATE
gujaf-50	1	8	2021	CARDINAL
gujaf-50	1	9	2756-665x	CARDINAL
gujaf-50	1	10	social sciences	ORG
gujaf-50	1	11	federal university gusau	ORG
gujaf-50	1	12	zamfara state	GPE
gujaf-50	1	13	gusau journal of accounting	ORG
gujaf-50	1	14	2	CARDINAL
gujaf-50	1	15	1, april	DATE
gujaf-50	1	16	2021 2	CARDINAL
gujaf-50	1	17	nigerian	NORP
gujaf-50	1	18	muhammad sani adamu department of accounting federal	PERSON
gujaf-50	2	1	nigeria	GPE
gujaf-50	2	2	csr	ORG
gujaf-50	3	1	csr	ORG
gujaf-50	3	2	nigeria	GPE
gujaf-50	4	1	annual	DATE
gujaf-50	4	2	between the year 2014 and	DATE
gujaf-50	4	3	2018	DATE
gujaf-50	5	1	one hundred	CARDINAL
gujaf-50	5	2	nigeria	GPE
gujaf-50	5	3	the nigerian stock exchange	ORG
gujaf-50	6	1	one	CARDINAL
gujaf-50	6	2	one	CARDINAL
gujaf-50	8	1	csr	ORG
gujaf-50	10	1	annual	DATE
gujaf-50	10	2	nigerian stock exchange	ORG
gujaf-50	10	3	100	CARDINAL
gujaf-50	10	4	nigeria	GPE
gujaf-50	10	5	1	CARDINAL
gujaf-50	11	1	halkos &	ORG
gujaf-50	11	2	2018	DATE
gujaf-50	11	3	csr	ORG
gujaf-50	12	1	csr	ORG
gujaf-50	12	2	maignan & ferrell	ORG
gujaf-50	12	3	2005	DATE
gujaf-50	13	1	nigerian	NORP
gujaf-50	13	2	al.	GPE
gujaf-50	13	3	2013	DATE
gujaf-50	15	1	four	CARDINAL
gujaf-50	16	1	csr	ORG
gujaf-50	19	1	ogden & watson	ORG
gujaf-50	19	2	1999	DATE
gujaf-50	20	1	mailto:babayaro.mb@gmail.com gusau journal of accounting	ORG
gujaf-50	20	2	2	CARDINAL
gujaf-50	20	3	1, april	DATE
gujaf-50	20	4	2021 3	DATE
gujaf-50	20	5	hashim et al.	PERSON
gujaf-50	20	6	2019	DATE
gujaf-50	21	1	the past several years	DATE
gujaf-50	21	2	csr	ORG
gujaf-50	21	3	csr	ORG
gujaf-50	22	1	csr	ORG
gujaf-50	23	1	csr	ORG
gujaf-50	23	2	nigerian	NORP
gujaf-50	23	3	one hundred	CARDINAL
gujaf-50	24	1	2	CARDINAL
gujaf-50	24	2	csr	ORG
gujaf-50	24	3	ffp	ORG
gujaf-50	24	4	three decades ago	DATE
gujaf-50	24	5	2013	DATE
gujaf-50	25	1	two	CARDINAL
gujaf-50	25	2	csr	ORG
gujaf-50	27	1	2013	DATE
gujaf-50	27	2	mcwilliams & siegel	ORG
gujaf-50	27	3	2000	DATE
gujaf-50	27	4	csr	ORG
gujaf-50	27	5	aras et al.	ORG
gujaf-50	27	6	2010	DATE
gujaf-50	28	1	wright & ferris (	ORG
gujaf-50	28	2	1997	DATE
gujaf-50	30	1	second	ORDINAL
gujaf-50	30	2	csr	ORG
gujaf-50	31	1	saleh et al.	PERSON
gujaf-50	31	2	2008	DATE
gujaf-50	32	1	tsoutsoura	PERSON
gujaf-50	32	2	2004	DATE
gujaf-50	32	3	waddock & graves,	ORG
gujaf-50	32	4	1997	DATE
gujaf-50	33	1	csr	ORG
gujaf-50	33	2	ffp	ORG
gujaf-50	33	3	csr	ORG
gujaf-50	33	4	cfp	ORG
gujaf-50	33	5	simpson & kohers	ORG
gujaf-50	33	6	2002	DATE
gujaf-50	34	1	csr	ORG
gujaf-50	34	2	cfp	ORG
gujaf-50	37	1	csr	ORG
gujaf-50	37	2	ffp. gardberg	GPE
gujaf-50	37	3	2006	DATE
gujaf-50	37	4	two	CARDINAL
gujaf-50	37	5	csr	ORG
gujaf-50	39	1	lyon	PERSON
gujaf-50	39	2	2007	DATE
gujaf-50	39	3	csr	ORG
gujaf-50	39	4	ffp	ORG
gujaf-50	39	5	two	CARDINAL
gujaf-50	40	1	one hundred and twenty-five	CARDINAL
gujaf-50	40	2	the new zealand stock exchange	ORG
gujaf-50	41	1	two	CARDINAL
gujaf-50	42	1	csr	ORG
gujaf-50	43	1	fry & hock	ORG
gujaf-50	43	2	1976	DATE
gujaf-50	43	3	csr	ORG
gujaf-50	44	1	gusau journal of accounting	ORG
gujaf-50	44	2	2	CARDINAL
gujaf-50	44	3	1, april	DATE
gujaf-50	44	4	2021 4	DATE
gujaf-50	44	5	arli &	ORG
gujaf-50	44	6	2010	DATE
gujaf-50	44	7	indonesia	GPE
gujaf-50	44	8	csr	ORG
gujaf-50	44	9	csr	ORG
gujaf-50	45	1	csr	ORG
gujaf-50	47	1	csr	ORG
gujaf-50	48	1	odetayo et al.	PERSON
gujaf-50	48	2	2014	DATE
gujaf-50	48	3	nigerian	NORP
gujaf-50	49	1	annual	DATE
gujaf-50	49	2	six	CARDINAL
gujaf-50	49	3	the period of	DATE
gujaf-50	49	4	10 years	DATE
gujaf-50	51	1	nigerian	NORP
gujaf-50	52	1	nigerian	NORP
gujaf-50	53	1	uadiale & fagbemi	ORG
gujaf-50	53	2	2012	DATE
gujaf-50	53	3	nigeria	GPE
gujaf-50	54	1	secondary	ORDINAL
gujaf-50	54	2	forty	CARDINAL
gujaf-50	54	3	nigeria	GPE
gujaf-50	55	1	csr	ORG
gujaf-50	56	1	csr	ORG
gujaf-50	57	1	csr	ORG
gujaf-50	58	1	csr	ORG
gujaf-50	58	2	ffp	GPE
gujaf-50	59	1	2018	DATE
gujaf-50	60	1	csr	ORG
gujaf-50	61	1	csr	ORG
gujaf-50	61	2	csr	ORG
gujaf-50	62	1	csr	ORG
gujaf-50	63	1	usman & amran	ORG
gujaf-50	63	2	2015	CARDINAL
gujaf-50	63	3	68	CARDINAL
gujaf-50	63	4	the nigerian stock exchange	ORG
gujaf-50	63	5	csr	ORG
gujaf-50	63	6	nigerian	NORP
gujaf-50	66	1	csr	ORG
gujaf-50	66	2	ffp	GPE
gujaf-50	67	1	nigeria	GPE
gujaf-50	67	2	csr	ORG
gujaf-50	69	1	ffp	ORG
gujaf-50	70	1	nigerian	NORP
gujaf-50	70	2	ffp	NORP
gujaf-50	71	1	gusau journal of accounting	ORG
gujaf-50	71	2	2	CARDINAL
gujaf-50	71	3	1, april	DATE
gujaf-50	71	4	2021 5	DATE
gujaf-50	74	1	nigeria	LOC
gujaf-50	76	1	csr	ORG
gujaf-50	78	1	csr	ORG
gujaf-50	78	2	ffp	ORG
gujaf-50	79	1	2013	DATE
gujaf-50	79	2	2006	DATE
gujaf-50	79	3	margolis & walsh	ORG
gujaf-50	79	4	2003	DATE
gujaf-50	79	5	vogel	ORG
gujaf-50	79	6	2005	DATE
gujaf-50	81	1	csr	ORG
gujaf-50	81	2	cfp	ORG
gujaf-50	82	1	nigerian	NORP
gujaf-50	82	2	csr	ORG
gujaf-50	82	3	nigeria	GPE
gujaf-50	82	4	100	CARDINAL
gujaf-50	83	1	3	CARDINAL
gujaf-50	83	2	one hundred	CARDINAL
gujaf-50	83	3	nigeria	GPE
gujaf-50	84	1	annual	DATE
gujaf-50	84	2	100	CARDINAL
gujaf-50	84	3	2014 to 2018	DATE
gujaf-50	85	1	csr	ORG
gujaf-50	85	2	the year ended under	DATE
gujaf-50	85	3	csr	ORG
gujaf-50	86	1	csr	ORG
gujaf-50	87	1	five	CARDINAL
gujaf-50	87	2	5) years	DATE
gujaf-50	88	1	annual	DATE
gujaf-50	88	2	nigerian stock exchange	ORG
gujaf-50	88	3	2019	CARDINAL
gujaf-50	88	4	microsoft	ORG
gujaf-50	88	5	2007	DATE
gujaf-50	92	1	gusau journal of accounting	ORG
gujaf-50	92	2	2	CARDINAL
gujaf-50	92	3	1, april	DATE
gujaf-50	92	4	2021 6	CARDINAL
gujaf-50	92	5	csr	ORG
gujaf-50	92	6	1	CARDINAL
gujaf-50	92	7	0	CARDINAL
gujaf-50	92	8	5 years	DATE
gujaf-50	93	1	csr	ORG
gujaf-50	93	2	csr	ORG
gujaf-50	94	1	csr	ORG
gujaf-50	94	2	csr	ORG
gujaf-50	94	3	ffp.	DATE
gujaf-50	95	1	4.1	CARDINAL
gujaf-50	95	2	the year 2014,	DATE
gujaf-50	95	3	2015	DATE
gujaf-50	95	4	2016	DATE
gujaf-50	95	5	2017	DATE
gujaf-50	95	6	2018	DATE
gujaf-50	96	1	thirty	CARDINAL
gujaf-50	96	2	30	CARDINAL
gujaf-50	96	3	2018	DATE
gujaf-50	96	4	twenty-five	CARDINAL
gujaf-50	96	5	25	CARDINAL
gujaf-50	96	6	2014	DATE
gujaf-50	96	7	0.8065	GPE
gujaf-50	96	8	2014	DATE
gujaf-50	96	9	0.9677	CARDINAL
gujaf-50	96	10	2018	DATE
gujaf-50	97	1	the year	DATE
gujaf-50	98	1	thirteen	CARDINAL
gujaf-50	98	2	13	CARDINAL
gujaf-50	98	3	2014	DATE
gujaf-50	98	4	fourteen	DATE
gujaf-50	98	5	14	CARDINAL
gujaf-50	98	6	the subsequent years	DATE
gujaf-50	99	1	the years	DATE
gujaf-50	99	2	0.8667	CARDINAL
gujaf-50	99	3	2014	DATE
gujaf-50	99	4	0.9333	CARDINAL
gujaf-50	100	1	thirteen	CARDINAL
gujaf-50	100	2	13	CARDINAL
gujaf-50	100	3	2014	DATE
gujaf-50	100	4	2016	DATE
gujaf-50	100	5	2017	DATE
gujaf-50	100	6	2018	DATE
gujaf-50	100	7	twelve	CARDINAL
gujaf-50	100	8	12	CARDINAL
gujaf-50	100	9	2015	DATE
gujaf-50	101	1	2014	DATE
gujaf-50	101	2	0.9231 in	MONEY
gujaf-50	101	3	2015	DATE
gujaf-50	101	4	1.0000	CARDINAL
gujaf-50	101	5	2018	DATE
gujaf-50	102	1	thirteen	CARDINAL
gujaf-50	102	2	13	CARDINAL
gujaf-50	102	3	2018	DATE
gujaf-50	102	4	ten	CARDINAL
gujaf-50	102	5	10	CARDINAL
gujaf-50	102	6	2014	DATE
gujaf-50	103	1	the years	DATE
gujaf-50	103	2	0.7692	CARDINAL
gujaf-50	103	3	2014	DATE
gujaf-50	103	4	1.0000	CARDINAL
gujaf-50	103	5	2018	DATE
gujaf-50	104	1	nine	CARDINAL
gujaf-50	104	2	9	CARDINAL
gujaf-50	104	3	2018	DATE
gujaf-50	104	4	seven	CARDINAL
gujaf-50	104	5	7	CARDINAL
gujaf-50	104	6	2014	DATE
gujaf-50	105	1	the years	DATE
gujaf-50	105	2	0.7000	CARDINAL
gujaf-50	105	3	2009	DATE
gujaf-50	105	4	0.9000	CARDINAL
gujaf-50	105	5	2018	DATE
gujaf-50	106	1	eight	CARDINAL
gujaf-50	106	2	2018	DATE
gujaf-50	106	3	four	CARDINAL
gujaf-50	106	4	4	CARDINAL
gujaf-50	106	5	2014	DATE
gujaf-50	107	1	the years	DATE
gujaf-50	107	2	0.5000	CARDINAL
gujaf-50	107	3	2009	DATE
gujaf-50	107	4	2015	DATE
gujaf-50	107	5	1.000	CARDINAL
gujaf-50	107	6	2018	DATE
gujaf-50	108	1	three	CARDINAL
gujaf-50	108	2	3	CARDINAL
gujaf-50	108	3	2017	DATE
gujaf-50	108	4	zero	CARDINAL
gujaf-50	108	5	0	CARDINAL
gujaf-50	108	6	2014	DATE
gujaf-50	109	1	the years	DATE
gujaf-50	109	2	2018	DATE
gujaf-50	109	3	two	CARDINAL
gujaf-50	109	4	2	CARDINAL
gujaf-50	110	1	2017	CARDINAL
gujaf-50	110	2	0.0000	CARDINAL
gujaf-50	110	3	2014	DATE
gujaf-50	110	4	0.7500	CARDINAL
gujaf-50	110	5	2017	DATE
gujaf-50	111	1	two	CARDINAL
gujaf-50	111	2	2	CARDINAL
gujaf-50	111	3	the five year	DATE
gujaf-50	112	1	the years	DATE
gujaf-50	112	2	0.6667	CARDINAL
gujaf-50	112	3	2014	DATE
gujaf-50	112	4	0.6667	CARDINAL
gujaf-50	112	5	2018	DATE
gujaf-50	113	1	two	CARDINAL
gujaf-50	113	2	2	CARDINAL
gujaf-50	113	3	the five years	DATE
gujaf-50	114	1	ase	ORG
gujaf-50	114	2	the years	DATE
gujaf-50	114	3	1.0000	CARDINAL
gujaf-50	114	4	2014	DATE
gujaf-50	114	5	1.000	CARDINAL
gujaf-50	114	6	2018	DATE
gujaf-50	115	1	one	CARDINAL
gujaf-50	115	2	1	CARDINAL
gujaf-50	115	3	the five years	DATE
gujaf-50	116	1	the years	DATE
gujaf-50	116	2	1.0000	CARDINAL
gujaf-50	116	3	2014	DATE
gujaf-50	116	4	1.0000	CARDINAL
gujaf-50	116	5	2018	DATE
gujaf-50	117	1	gusau journal of accounting	ORG
gujaf-50	117	2	2	CARDINAL
gujaf-50	117	3	1, april,	DATE
gujaf-50	117	4	2021 7	DATE
gujaf-50	117	5	4.1	CARDINAL
gujaf-50	117	6	2014 2015	DATE
gujaf-50	117	7	2014	DATE
gujaf-50	117	8	2018	DATE
gujaf-50	117	9	25	CARDINAL
gujaf-50	117	10	0.8710	MONEY
gujaf-50	117	11	0.9677	CARDINAL
gujaf-50	117	12	13	CARDINAL
gujaf-50	117	13	13 12	DATE
gujaf-50	117	14	1.000	CARDINAL
gujaf-50	117	15	1.0000	MONEY
gujaf-50	117	16	10 11 11	DATE
gujaf-50	117	17	1.0000	MONEY
gujaf-50	117	18	7	CARDINAL
gujaf-50	117	19	8 8 8	TIME
gujaf-50	118	1	0.9000	MONEY
gujaf-50	118	2	4	CARDINAL
gujaf-50	118	3	0 1 2 3 2 0.0000 0.2500 0.5000 0.7500 0.5000	QUANTITY
gujaf-50	118	4	2	CARDINAL
gujaf-50	118	5	2	CARDINAL
gujaf-50	118	6	1.0000	MONEY
gujaf-50	118	7	1 1 1	DATE
gujaf-50	118	8	1.0000	MONEY
gujaf-50	118	9	77	CARDINAL
gujaf-50	118	10	91 94	TIME
gujaf-50	118	11	4.1	CARDINAL
gujaf-50	118	12	nigeria	GPE
gujaf-50	118	13	csr	ORG
gujaf-50	118	14	daily	DATE
gujaf-50	119	1	the five years	DATE
gujaf-50	120	1	77	CARDINAL
gujaf-50	120	2	2014	DATE
gujaf-50	120	3	94	CARDINAL
gujaf-50	120	4	2018	DATE
gujaf-50	123	1	2014	DATE
gujaf-50	123	2	2018	DATE
gujaf-50	127	1	gusau journal of accounting	ORG
gujaf-50	127	2	2	CARDINAL
gujaf-50	127	3	1, april	DATE
gujaf-50	127	4	2021 8	DATE
gujaf-50	127	5	al	ORG
gujaf-50	127	6	0.10	CARDINAL
gujaf-50	127	7	0.02	CARDINAL
gujaf-50	127	8	5	CARDINAL
gujaf-50	128	1	0.05	CARDINAL
gujaf-50	128	2	2	CARDINAL
gujaf-50	129	1	4.2	CARDINAL
gujaf-50	129	2	between 2014 to 2018	DATE
gujaf-50	130	1	two	CARDINAL
gujaf-50	130	2	2014	DATE
gujaf-50	130	3	2015	DATE
gujaf-50	130	4	2016	DATE
gujaf-50	130	5	.230	CARDINAL
gujaf-50	130	6	2017	DATE
gujaf-50	130	7	2018	DATE
gujaf-50	130	8	100	CARDINAL
gujaf-50	130	9	0.05	CARDINAL
gujaf-50	130	10	2015	DATE
gujaf-50	130	11	.316	CARDINAL
gujaf-50	130	12	.268	CARDINAL
gujaf-50	130	13	.507	DATE
gujaf-50	130	14	.355	CARDINAL
gujaf-50	130	15	0.05	CARDINAL
gujaf-50	130	16	2014	DATE
gujaf-50	130	17	2016	DATE
gujaf-50	130	18	2017	DATE
gujaf-50	130	19	2018	DATE
gujaf-50	131	1	4.2	CARDINAL
gujaf-50	132	1	freeman	PERSON
gujaf-50	132	2	1984	DATE
gujaf-50	133	1	carroll & buchholtz	ORG
gujaf-50	133	2	2014	DATE
gujaf-50	134	1	friedman	ORG
gujaf-50	134	2	1970	DATE
gujaf-50	136	1	lyon	ORG
gujaf-50	136	2	2007	DATE
gujaf-50	136	3	csr	ORG
gujaf-50	136	4	ffp	ORG
gujaf-50	136	5	two	CARDINAL
gujaf-50	137	1	one hundred and twenty-five	CARDINAL
gujaf-50	137	2	the new zealand stock exchange	ORG
gujaf-50	138	1	two	CARDINAL
gujaf-50	139	1	csr	ORG
gujaf-50	140	1	yang et al.	PERSON
gujaf-50	140	2	2019	DATE
gujaf-50	140	3	125	CARDINAL
gujaf-50	140	4	chinese	NORP
gujaf-50	140	5	2010–2016	CARDINAL
gujaf-50	140	6	csr	ORG
gujaf-50	140	7	five	CARDINAL
gujaf-50	140	8	csr	ORG
gujaf-50	141	1	tobin	ORG
gujaf-50	142	1	csr	ORG
gujaf-50	142	2	mcwilliams & siegel	ORG
gujaf-50	142	3	2000	DATE
gujaf-50	142	4	2013	DATE
gujaf-50	142	5	csr	ORG
gujaf-50	143	1	gusau journal of accounting	ORG
gujaf-50	143	2	2	CARDINAL
gujaf-50	143	3	1, april	DATE
gujaf-50	143	4	2021	CARDINAL
gujaf-50	145	1	nigeria	GPE
gujaf-50	146	1	nigeria	GPE
gujaf-50	148	1	csr	ORG
gujaf-50	149	1	csr	ORG
gujaf-50	149	2	the years	DATE
gujaf-50	149	3	the years	DATE
gujaf-50	150	1	nigeria	GPE
gujaf-50	151	1	one hundred	CARDINAL
gujaf-50	151	2	nigeria	GPE
gujaf-50	154	1	csr	ORG
gujaf-50	154	2	ffp	ORG
gujaf-50	155	1	csr	ORG
gujaf-50	156	1	csr	ORG
gujaf-50	157	1	nigeria	GPE
gujaf-50	159	1	almost 90%	PERCENT
gujaf-50	159	2	nigeria	GPE
gujaf-50	160	1	csr	ORG
gujaf-50	160	2	cfp	ORG
gujaf-50	160	3	csr	ORG
gujaf-50	160	4	nigeria	GPE
gujaf-50	161	1	nigeria	GPE
gujaf-50	162	1	csr	ORG
gujaf-50	163	1	gusau journal of accounting	ORG
gujaf-50	163	2	2	CARDINAL
gujaf-50	163	3	1, april	DATE
gujaf-50	163	4	2021 10	DATE
gujaf-50	163	5	achumba	NORP
gujaf-50	163	6	i. c.	PERSON
gujaf-50	163	7	o. s. & akpor-robaro	ORG
gujaf-50	163	8	m. o. m.	PERSON
gujaf-50	163	9	2013	DATE
gujaf-50	164	1	nigeria	GPE
gujaf-50	165	1	journal of economics	ORG
gujaf-50	165	2	4(2	CARDINAL
gujaf-50	165	3	125	CARDINAL
gujaf-50	166	1	https://www.iiste.org/journals/index.php/jeds/article/view/4129 agburuga	PERSON
gujaf-50	166	2	2018	DATE
gujaf-50	167	1	nigeria	GPE
gujaf-50	168	1	24 th	DATE
gujaf-50	168	2	september	DATE
gujaf-50	168	3	2019	DATE
gujaf-50	169	1	aras	ORG
gujaf-50	169	2	a. & kutlu	ORG
gujaf-50	169	3	2010	DATE
gujaf-50	171	1	59(3	CARDINAL
gujaf-50	171	2	229	CARDINAL
gujaf-50	172	1	arli	NORP
gujaf-50	172	2	d. i. & lasmono	ORG
gujaf-50	172	3	h. k.	PERSON
gujaf-50	172	4	2010	DATE
gujaf-50	174	1	34(1	CARDINAL
gujaf-50	174	2	46-51	DATE
gujaf-50	175	1	carroll	PERSON
gujaf-50	175	2	a.b. & buchholtz	ORG
gujaf-50	175	3	a.k.	GPE
gujaf-50	175	4	2014	DATE
gujaf-50	177	1	nelson	PERSON
gujaf-50	178	1	freeman	PERSON
gujaf-50	178	2	edward.	PERSON
gujaf-50	179	1	1984	DATE
gujaf-50	181	1	1984	DATE
gujaf-50	181	2	52	CARDINAL
gujaf-50	182	1	friedman	ORG
gujaf-50	182	2	m.	PERSON
gujaf-50	182	3	1970	DATE
gujaf-50	184	1	the new york times	ORG
gujaf-50	184	2	13	CARDINAL
gujaf-50	184	3	32	CARDINAL
gujaf-50	184	4	f. l. & hock	PERSON
gujaf-50	184	5	r. j.	PERSON
gujaf-50	184	6	1976	DATE
gujaf-50	188	1	18(18	CARDINAL
gujaf-50	188	2	62-65	DATE
gujaf-50	189	1	gardberg	NORP
gujaf-50	189	2	n. a. & fombrun	ORG
gujaf-50	189	3	c. j.	PERSON
gujaf-50	189	4	2006	DATE
gujaf-50	191	1	academy of management review	ORG
gujaf-50	191	2	31(2	CARDINAL
gujaf-50	191	3	329	CARDINAL
gujaf-50	192	1	halkos	PERSON
gujaf-50	192	2	a.	PERSON
gujaf-50	192	3	2018	DATE
gujaf-50	194	1	182	CARDINAL
gujaf-50	194	2	291-300	CARDINAL
gujaf-50	195	1	f. ries	PERSON
gujaf-50	195	2	e. a. & huai	ORG
gujaf-50	195	3	n. t.	PERSON
gujaf-50	195	4	2019	CARDINAL
gujaf-50	196	1	asean telecommunications	ORG
gujaf-50	197	1	kne social sciences	ORG
gujaf-50	197	2	2(3	CARDINAL
gujaf-50	197	3	892	CARDINAL
gujaf-50	198	1	j. s.	PERSON
gujaf-50	198	2	2013	DATE
gujaf-50	199	1	tanzanian	NORP
gujaf-50	199	2	phd dissertation	PERSON
gujaf-50	199	3	university of tanzania	ORG
gujaf-50	200	1	lyon	ORG
gujaf-50	200	2	d.	GPE
gujaf-50	200	3	2007	DATE
gujaf-50	202	1	phd dissertation	PERSON
gujaf-50	203	1	http://hdl.handle.net/10523/1178	GPE
gujaf-50	203	2	maignan	GPE
gujaf-50	203	3	i.	GPE
gujaf-50	203	4	ferrell	ORG
gujaf-50	203	5	o. c. & ferrell	ORG
gujaf-50	203	6	l.	GPE
gujaf-50	203	7	2005	DATE
gujaf-50	205	1	european journal of marketing	ORG
gujaf-50	205	2	39(9/10	CARDINAL
gujaf-50	205	3	956	CARDINAL
gujaf-50	206	1	margolis	PERSON
gujaf-50	206	2	j., & walsh	ORG
gujaf-50	206	3	j.	PERSON
gujaf-50	206	4	2003	DATE
gujaf-50	208	1	quarterly	DATE
gujaf-50	209	1	268	CARDINAL
gujaf-50	210	1	m. (	PERSON
gujaf-50	210	2	2006	DATE
gujaf-50	211	1	1	CARDINAL
gujaf-50	213	1	mcwilliams, a. & siegel	ORG
gujaf-50	213	2	2000	DATE
gujaf-50	215	1	21(5	CARDINAL
gujaf-50	215	2	603https://doi.org/10.1108/17410401011023573	CARDINAL
gujaf-50	216	1	http://hdl.handle.net/10523/1178	GPE
gujaf-50	216	2	gusau journal of accounting	ORG
gujaf-50	216	3	2	CARDINAL
gujaf-50	216	4	1, april	DATE
gujaf-50	216	5	2021	CARDINAL
gujaf-50	216	6	609.https://doi.org/10.1002/(sici)1097-0266(200005)21:5<603::aidsmj101>3.0.co;2-3	CARDINAL
gujaf-50	216	7	t. a.	GPE
gujaf-50	216	8	adeyemi	GPE
gujaf-50	216	9	a. z. & sajuyigbe	ORG
gujaf-50	216	10	a. s.	PERSON
gujaf-50	216	11	2014	DATE
gujaf-50	218	1	international journal of academic research	ORG
gujaf-50	219	1	4(8	CARDINAL
gujaf-50	219	2	252	CARDINAL
gujaf-50	220	1	https://ideas.repec.org/a/hur/ijarbs/v4y2014i8p252-263.html	CARDINAL
gujaf-50	220	2	ogden	GPE
gujaf-50	220	3	s. & watson	ORG
gujaf-50	220	4	r.	NORP
gujaf-50	220	5	1999	DATE
gujaf-50	221	1	uk	GPE
gujaf-50	222	1	academy of management journal	ORG
gujaf-50	222	2	42(5	CARDINAL
gujaf-50	222	3	526	CARDINAL
gujaf-50	222	4	posnikoff	ORG
gujaf-50	222	5	j. f. (	PERSON
gujaf-50	222	6	1997	DATE
gujaf-50	223	1	south africa	GPE
gujaf-50	224	1	15(1	CARDINAL
gujaf-50	224	2	76-86	DATE
gujaf-50	225	1	saleh	PERSON
gujaf-50	225	2	m.	PERSON
gujaf-50	225	3	n. & muhamad	ORG
gujaf-50	225	4	2008	DATE
gujaf-50	227	1	16th	ORDINAL
gujaf-50	227	2	annual	DATE
gujaf-50	227	3	pacific basin	LOC
gujaf-50	227	4	1-22	CARDINAL
gujaf-50	230	1	w. g. & kohers	PERSON
gujaf-50	230	2	t.	GPE
gujaf-50	230	3	2002	DATE
gujaf-50	232	1	journal of business ethics	ORG
gujaf-50	232	2	97109	DATE
gujaf-50	233	1	m. (	PERSON
gujaf-50	233	2	2004	DATE
gujaf-50	235	1	15 th september,	DATE
gujaf-50	235	2	2019	DATE
gujaf-50	236	1	o. m. & fagbemi	ORG
gujaf-50	236	2	2012	DATE
gujaf-50	237	1	nigerian	NORP
gujaf-50	238	1	journal of economics	ORG
gujaf-50	239	1	3(4	CARDINAL
gujaf-50	239	2	44-54.10.4236	CARDINAL
gujaf-50	239	3	a. b. & amran	PERSON
gujaf-50	239	4	n. a. b.	PERSON
gujaf-50	239	5	2015	CARDINAL
gujaf-50	240	1	nigeria	GPE
gujaf-50	241	1	social responsibility journal	ORG
gujaf-50	241	2	11(4	DATE
gujaf-50	241	3	749	CARDINAL
gujaf-50	242	1	vogel	ORG
gujaf-50	242	2	d. (	GPE
gujaf-50	242	3	2005	DATE
gujaf-50	244	1	washington	GPE
gujaf-50	244	2	dc	GPE
gujaf-50	245	1	waddock	PERSON
gujaf-50	245	2	s. a. & graves	ORG
gujaf-50	245	3	s. b. (	PERSON
gujaf-50	245	4	1997	DATE
gujaf-50	247	1	18(4	CARDINAL
gujaf-50	247	2	303	CARDINAL
gujaf-50	248	1	wright	PERSON
gujaf-50	248	2	p. & ferris	ORG
gujaf-50	248	3	s.p.	GPE
gujaf-50	248	4	1997	DATE
gujaf-50	250	1	strategic management journal	ORG
gujaf-50	250	2	18(1	CARDINAL
gujaf-50	250	3	77-83	DATE
gujaf-50	251	1	https://doi.org/10.1002/(sici)1097-0266(199701)18:1<77::aid-smj810>3.0.co;2-r yang	PERSON
gujaf-50	251	2	m.	PERSON
gujaf-50	251	3	a.	PERSON
gujaf-50	251	4	2019	DATE
gujaf-50	252	1	csr	ORG
gujaf-50	253	1	chinese	NORP
gujaf-50	254	1	5656	CARDINAL
gujaf-50	255	1	https://doi.org/10.1111/j.1465-7287.1997.tb00456.x	LANGUAGE
gujaf-50	255	2	https://doi.org/10.1111/j.1465-7287.1997.tb00456.x	NORP
gujaf-50	257	1	2	CARDINAL
gujaf-50	257	2	1, april	DATE
gujaf-50	257	3	2021 12	DATE
