id	sid	eid	entity	type
gujaf-62	1	1	gusau journal of accounting	ORG
gujaf-62	1	2	2	CARDINAL
gujaf-62	1	3	2, april	DATE
gujaf-62	1	4	2021	CARDINAL
gujaf-62	1	5	1	CARDINAL
gujaf-62	1	6	2	CARDINAL
gujaf-62	1	7	2 april	DATE
gujaf-62	1	8	2021	CARDINAL
gujaf-62	1	9	2756-665x	CARDINAL
gujaf-62	1	10	social sciences	ORG
gujaf-62	1	11	federal university gusau	ORG
gujaf-62	1	12	zamfara state	GPE
gujaf-62	1	13	gusau journal of accounting	ORG
gujaf-62	1	14	2	CARDINAL
gujaf-62	1	15	2, april	DATE
gujaf-62	1	16	2021	CARDINAL
gujaf-62	1	17	2	CARDINAL
gujaf-62	1	18	nigeria	GPE
gujaf-62	1	19	johnson kolawole	PERSON
gujaf-62	1	20	department of accounting osun state university	ORG
gujaf-62	1	21	abiodun adeniran	PERSON
gujaf-62	1	22	taiwo department of accounting osun state university +2348034540896	ORG
gujaf-62	1	23	abiodun.taiwo@pgc.uniosun.edu.ng ayuba olatunde onifade department of accounting osun state university	ORG
gujaf-62	1	24	nigeria	GPE
gujaf-62	3	1	three	CARDINAL
gujaf-62	3	2	three	CARDINAL
gujaf-62	3	3	the nigerian stock exchange	ORG
gujaf-62	3	4	2011	DATE
gujaf-62	3	5	2019	DATE
gujaf-62	5	1	nigeria	GPE
gujaf-62	7	1	nigerian	NORP
gujaf-62	8	1	1	CARDINAL
gujaf-62	10	1	today	DATE
gujaf-62	10	2	fifty years ago	DATE
gujaf-62	11	1	nigeria	GPE
gujaf-62	13	1	2016	DATE
gujaf-62	13	2	nigeria	GPE
gujaf-62	15	1	nigeria	GPE
gujaf-62	17	1	mailto:johnson.olowookere@uniosun.edu.ng	ORG
gujaf-62	17	2	2	CARDINAL
gujaf-62	17	3	2, april	DATE
gujaf-62	17	4	2021 3	CARDINAL
gujaf-62	17	5	annual	DATE
gujaf-62	17	6	kasum & yahaya	ORG
gujaf-62	17	7	2012	DATE
gujaf-62	19	1	nigeria	GPE
gujaf-62	19	2	2016	DATE
gujaf-62	19	3	epstein	PERSON
gujaf-62	19	4	2004	DATE
gujaf-62	24	1	us	GPE
gujaf-62	24	2	uk	GPE
gujaf-62	24	3	australia	GPE
gujaf-62	24	4	the years	DATE
gujaf-62	24	5	adam	GPE
gujaf-62	24	6	hills & robert	ORG
gujaf-62	24	7	1998	DATE
gujaf-62	24	8	frost & wilmshurst	ORG
gujaf-62	24	9	2000	DATE
gujaf-62	24	10	walden	GPE
gujaf-62	24	11	1993	DATE
gujaf-62	25	1	nigeria	GPE
gujaf-62	26	1	nigeria	GPE
gujaf-62	28	1	markowska, & filkoski	ORG
gujaf-62	28	2	2013	DATE
gujaf-62	30	1	around 41%	PERCENT
gujaf-62	30	2	approximately 5%	PERCENT
gujaf-62	30	3	milkucic et.al, 2013	DATE
gujaf-62	31	1	nigeria	GPE
gujaf-62	32	1	2	CARDINAL
gujaf-62	32	2	2.1.1	CARDINAL
gujaf-62	32	3	acca	ORG
gujaf-62	33	1	goh	PERSON
gujaf-62	33	2	thai, & theh	ORG
gujaf-62	33	3	2016	DATE
gujaf-62	34	1	gusau journal of accounting	ORG
gujaf-62	34	2	2	CARDINAL
gujaf-62	34	3	2, april	DATE
gujaf-62	34	4	2021 4 ong	DATE
gujaf-62	34	5	goh	PERSON
gujaf-62	34	6	thai	GPE
gujaf-62	34	7	2016	CARDINAL
gujaf-62	34	8	two	CARDINAL
gujaf-62	36	1	nigeria	GPE
gujaf-62	37	1	csr	ORG
gujaf-62	38	1	murray, & montanani, 1996	ORG
gujaf-62	38	2	riahi-belkaoui	PERSON
gujaf-62	38	3	2004	DATE
gujaf-62	39	1	riahi-belkaoui	PERSON
gujaf-62	39	2	2004	DATE
gujaf-62	41	1	belkaoui	PERSON
gujaf-62	41	2	1998	DATE
gujaf-62	43	1	1999	DATE
gujaf-62	44	1	2.1.2	CARDINAL
gujaf-62	44	2	solomon	PERSON
gujaf-62	44	3	2020	DATE
gujaf-62	46	1	2018	DATE
gujaf-62	48	1	solomon, 2020	ORG
gujaf-62	49	1	2.2	CARDINAL
gujaf-62	49	2	edward freeman	PERSON
gujaf-62	49	3	1984	DATE
gujaf-62	49	4	watts	ORG
gujaf-62	49	5	1998	DATE
gujaf-62	49	6	john-akamelu	PERSON
gujaf-62	49	7	2017	CARDINAL
gujaf-62	53	1	bahari	NORP
gujaf-62	53	2	adnan	PERSON
gujaf-62	53	3	kamal	PERSON
gujaf-62	53	4	ali	PERSON
gujaf-62	53	5	2016	DATE
gujaf-62	53	6	10	CARDINAL
gujaf-62	53	7	malaysia	GPE
gujaf-62	53	8	the year 2011	DATE
gujaf-62	54	1	anova	ORG
gujaf-62	55	1	eps. gusau journal of accounting	ORG
gujaf-62	55	2	2	CARDINAL
gujaf-62	55	3	2, april	DATE
gujaf-62	55	4	2021 5	DATE
gujaf-62	55	5	simon	PERSON
gujaf-62	55	6	mohamad	PERSON
gujaf-62	55	7	2017	CARDINAL
gujaf-62	55	8	nigeria	GPE
gujaf-62	56	1	roe	PERSON
gujaf-62	57	1	roe	LAW
gujaf-62	58	1	johnakamelu	PERSON
gujaf-62	58	2	2017	CARDINAL
gujaf-62	58	3	nigeria	GPE
gujaf-62	59	1	nigeria	GPE
gujaf-62	60	1	yahaya	PERSON
gujaf-62	60	2	2018	DATE
gujaf-62	60	3	nigeria	GPE
gujaf-62	63	1	solomon	PERSON
gujaf-62	63	2	2020	DATE
gujaf-62	63	3	nigeria	GPE
gujaf-62	63	4	nigeria	GPE
gujaf-62	66	1	nigeria	GPE
gujaf-62	66	2	nigeria	GPE
gujaf-62	67	1	3	CARDINAL
gujaf-62	67	2	3.1	CARDINAL
gujaf-62	68	1	three	CARDINAL
gujaf-62	68	2	the nigeria stock exchange	ORG
gujaf-62	68	3	31st december 2020	DATE
gujaf-62	69	1	annual	DATE
gujaf-62	69	2	three	CARDINAL
gujaf-62	69	3	3	CARDINAL
gujaf-62	69	4	2011	DATE
gujaf-62	69	5	2019	DATE
gujaf-62	71	1	three	CARDINAL
gujaf-62	71	2	two	CARDINAL
gujaf-62	71	3	hausman	PERSON
gujaf-62	72	1	14.0	CARDINAL
gujaf-62	73	1	𝐸𝐴𝐷𝐼	ORG
gujaf-62	73	2	𝐹𝑆	ORG
gujaf-62	73	3	𝐿𝐸𝑉	ORG
gujaf-62	73	4	3.2.1	CARDINAL
gujaf-62	73	5	𝑅𝑂𝐴𝑖𝑡	PERSON
gujaf-62	74	1	+ 𝜗𝐸𝐴𝐷𝐼𝑖𝑡	DATE
gujaf-62	75	1	3.2.2	CARDINAL
gujaf-62	75	2	𝑅𝑂𝐸	ORG
gujaf-62	75	3	𝐸𝐴𝐷𝐼	ORG
gujaf-62	75	4	𝐹𝑆	ORG
gujaf-62	75	5	𝐿𝐸𝑉	ORG
gujaf-62	75	6	3.2.3	CARDINAL
gujaf-62	76	1	𝑅𝑂𝐸𝑖𝑡	ORG
gujaf-62	77	1	+ 𝜗𝐸𝐴𝐷𝐼𝑖𝑡	DATE
gujaf-62	78	1	2	CARDINAL
gujaf-62	78	2	2, april	DATE
gujaf-62	78	3	2021 6	DATE
gujaf-62	80	1	3.2.5	CARDINAL
gujaf-62	80	2	ols	ORG
gujaf-62	81	1	3.2	CARDINAL
gujaf-62	81	2	+ 𝜗𝐸𝐴𝐷𝐼𝑖𝑡 +	DATE
gujaf-62	84	1	3.3	CARDINAL
gujaf-62	85	1	abubakar et al.	PERSON
gujaf-62	85	2	2017	DATE
gujaf-62	87	1	ten	CARDINAL
gujaf-62	87	2	appendix	NORP
gujaf-62	88	1	alvarez, & garayar	ORG
gujaf-62	88	2	2015	DATE
gujaf-62	88	3	umoren, isiavwe & atolagbe	ORG
gujaf-62	88	4	2016	DATE
gujaf-62	88	5	& silva	PERSON
gujaf-62	88	6	2017	DATE
gujaf-62	89	1	alvarez, & garayar	ORG
gujaf-62	89	2	2015	CARDINAL
gujaf-62	89	3	umoren, isiavwe & atolagbe	ORG
gujaf-62	89	4	2016	DATE
gujaf-62	90	1	10	CARDINAL
gujaf-62	92	1	zero	CARDINAL
gujaf-62	93	1	un	ORG
gujaf-62	93	2	umoren, isiavwe & atolagbe	ORG
gujaf-62	93	3	2016	DATE
gujaf-62	94	1	un	ORG
gujaf-62	94	2	3.3.1	CARDINAL
gujaf-62	95	1	1	CARDINAL
gujaf-62	95	2	0	CARDINAL
gujaf-62	95	3	10	CARDINAL
gujaf-62	96	1	1	CARDINAL
gujaf-62	97	1	abubakar	PERSON
gujaf-62	97	2	simon & mohammad	ORG
gujaf-62	97	3	2017	DATE
gujaf-62	97	4	environmental gusau journal of accounting	ORG
gujaf-62	97	5	2	CARDINAL
gujaf-62	97	6	2, april	DATE
gujaf-62	97	7	2021	CARDINAL
gujaf-62	97	8	7	CARDINAL
gujaf-62	97	9	alvarez, & garayar	ORG
gujaf-62	97	10	2015	CARDINAL
gujaf-62	97	11	umoren, isiavwe & atolagbe	ORG
gujaf-62	97	12	2016	DATE
gujaf-62	97	13	ahmadi et al	PERSON
gujaf-62	98	1	2018	DATE
gujaf-62	98	2	2013	DATE
gujaf-62	98	3	2021 4	DATE
gujaf-62	98	4	4.1	CARDINAL
gujaf-62	98	5	4.1	CARDINAL
gujaf-62	99	1	0.114	CARDINAL
gujaf-62	99	2	0.131	CARDINAL
gujaf-62	99	3	0.318	CARDINAL
gujaf-62	100	1	0.101	CARDINAL
gujaf-62	101	1	0.283	CARDINAL
gujaf-62	101	2	-0.22	ORG
gujaf-62	101	3	1.636	CARDINAL
gujaf-62	102	1	0.346	CARDINAL
gujaf-62	103	1	0.304	CARDINAL
gujaf-62	104	1	0.7	CARDINAL
gujaf-62	105	1	2	CARDINAL
gujaf-62	106	1	max roa 27	PERSON
gujaf-62	107	1	.318	CARDINAL
gujaf-62	107	2	27 .283 .346	QUANTITY
gujaf-62	107	3	1.636	CARDINAL
gujaf-62	107	4	27	CARDINAL
gujaf-62	108	1	1.281	CARDINAL
gujaf-62	108	2	27	CARDINAL
gujaf-62	108	3	1.576 16.347	CARDINAL
gujaf-62	108	4	21.278	CARDINAL
gujaf-62	108	5	2021	CARDINAL
gujaf-62	108	6	2	CARDINAL
gujaf-62	109	1	0.690	CARDINAL
gujaf-62	110	1	0.149	CARDINAL
gujaf-62	111	1	0.372	CARDINAL
gujaf-62	111	2	0.9	CARDINAL
gujaf-62	113	1	multicolinearity	PERSON
gujaf-62	114	1	3	CARDINAL
gujaf-62	114	2	1.000	CARDINAL
gujaf-62	114	3	0.425 1.000	CARDINAL
gujaf-62	114	4	0.690 0.120 1.000	QUANTITY
gujaf-62	114	5	1.000	CARDINAL
gujaf-62	114	6	gusau journal of accounting	ORG
gujaf-62	115	1	2	CARDINAL
gujaf-62	115	2	2, april	DATE
gujaf-62	115	3	2021	CARDINAL
gujaf-62	115	4	0.372	CARDINAL
gujaf-62	115	5	1.000	CARDINAL
gujaf-62	115	6	2021	CARDINAL
gujaf-62	115	7	4.2	CARDINAL
gujaf-62	116	1	3	CARDINAL
gujaf-62	118	1	0.0027	CARDINAL
gujaf-62	120	1	1.21	CARDINAL
gujaf-62	120	2	10	CARDINAL
gujaf-62	121	1	4	CARDINAL
gujaf-62	121	2	1	CARDINAL
gujaf-62	121	3	2	CARDINAL
gujaf-62	121	4	roa roe	PERSON
gujaf-62	121	5	ea + 0.439	QUANTITY
gujaf-62	121	6	0.845	CARDINAL
gujaf-62	121	7	0.467	CARDINAL
gujaf-62	121	8	0.476	CARDINAL
gujaf-62	122	1	0.280	CARDINAL
gujaf-62	122	2	0.450	CARDINAL
gujaf-62	122	3	0.308	CARDINAL
gujaf-62	122	4	0.468	CARDINAL
gujaf-62	122	5	27 27	DATE
gujaf-62	123	1	0.0169	MONEY
gujaf-62	123	2	0.642 0.210	MONEY
gujaf-62	123	3	1.21 1.21	CARDINAL
gujaf-62	123	4	3 3	CARDINAL
gujaf-62	123	5	2021	CARDINAL
gujaf-62	123	6	1	CARDINAL
gujaf-62	123	7	4	CARDINAL
gujaf-62	123	8	0.439	CARDINAL
gujaf-62	123	9	0.0493	GPE
gujaf-62	123	10	5 percent	PERCENT
gujaf-62	125	1	ong et al	PERSON
gujaf-62	126	1	2016	DATE
gujaf-62	126	2	malaysia	GPE
gujaf-62	127	1	abubakar et al	PERSON
gujaf-62	128	1	2017	CARDINAL
gujaf-62	128	2	nigeria	GPE
gujaf-62	128	3	between 2011 and 2015	DATE
gujaf-62	128	4	jia et al	PERSON
gujaf-62	129	1	2010	DATE
gujaf-62	129	2	gusau journal of accounting	ORG
gujaf-62	129	3	2	CARDINAL
gujaf-62	129	4	2, april	DATE
gujaf-62	129	5	2021	CARDINAL
gujaf-62	130	1	0.1	CARDINAL
gujaf-62	130	2	10 percent	PERCENT
gujaf-62	131	1	0.280	CARDINAL
gujaf-62	131	2	0.0497	CARDINAL
gujaf-62	131	3	0.467	CARDINAL
gujaf-62	133	1	2	CARDINAL
gujaf-62	133	2	4	CARDINAL
gujaf-62	133	3	0.845	CARDINAL
gujaf-62	133	4	0.0277	CARDINAL
gujaf-62	134	1	4	CARDINAL
gujaf-62	135	1	0.1913	CARDINAL
gujaf-62	135	2	0.1601	CARDINAL
gujaf-62	135	3	wooldridge	PERSON
gujaf-62	135	4	0.6947	CARDINAL
gujaf-62	136	1	5	CARDINAL
gujaf-62	136	2	ramsey	PERSON
gujaf-62	136	3	0.1913	CARDINAL
gujaf-62	136	4	wooldridge	PERSON
gujaf-62	136	5	0.6947	CARDINAL
gujaf-62	136	6	0.9701	CARDINAL
gujaf-62	136	7	wooldridge	PERSON
gujaf-62	136	8	0.0033	CARDINAL
gujaf-62	136	9	2021 5	DATE
gujaf-62	136	10	2011	DATE
gujaf-62	136	11	2019	DATE
gujaf-62	137	1	nigeria	GPE
gujaf-62	140	1	nigeria	GPE
gujaf-62	140	2	nigerian	NORP
gujaf-62	140	3	better environmental gusau journal of accounting	ORG
gujaf-62	140	4	2	CARDINAL
gujaf-62	140	5	2, april	DATE
gujaf-62	140	6	2021	CARDINAL
gujaf-62	140	7	10	CARDINAL
gujaf-62	142	1	annual	DATE
gujaf-62	142	2	one	CARDINAL
gujaf-62	143	1	abubakar	PERSON
gujaf-62	143	2	a., a.	PERSON
gujaf-62	143	3	s., & inuwa	ORG
gujaf-62	143	4	m., b. (	PERSON
gujaf-62	143	5	2017	CARDINAL
gujaf-62	144	1	nigeria	GPE
gujaf-62	145	1	9(10	CARDINAL
gujaf-62	145	2	40	CARDINAL
gujaf-62	146	1	adams	ORG
gujaf-62	146	2	c., a.	PERSON
gujaf-62	146	3	hill	GPE
gujaf-62	146	4	w.	PERSON
gujaf-62	146	5	1998	DATE
gujaf-62	147	1	western europe	LOC
gujaf-62	148	1	british	NORP
gujaf-62	148	2	30(1	CARDINAL
gujaf-62	148	3	1-21	DATE
gujaf-62	149	1	ahmadi, a.	PERSON
gujaf-62	149	2	m., & bouri	ORG
gujaf-62	149	3	2018	DATE
gujaf-62	150	1	tunisian	NORP
gujaf-62	151	1	international academic journal of accounting	ORG
gujaf-62	151	2	5	CARDINAL
gujaf-62	151	3	1	CARDINAL
gujaf-62	151	4	47	CARDINAL
gujaf-62	152	1	business watch nigeria	ORG
gujaf-62	152	2	2019	CARDINAL
gujaf-62	154	1	b.	PERSON
gujaf-62	154	2	1996	DATE
gujaf-62	155	1	australia	GPE
gujaf-62	156	1	187	CARDINAL
gujaf-62	157	1	epstein	PERSON
gujaf-62	157	2	m., j.	PERSON
gujaf-62	157	3	2004	DATE
gujaf-62	158	1	sri lanka	GPE
gujaf-62	159	1	global journal of management and business research	ORG
gujaf-62	159	2	27	CARDINAL
gujaf-62	160	1	c., e.	PERSON
gujaf-62	160	2	john-akamelu	PERSON
gujaf-62	160	3	2017	CARDINAL
gujaf-62	162	1	7(9	CARDINAL
gujaf-62	162	2	162	CARDINAL
gujaf-62	162	3	s. r.	PERSON
gujaf-62	162	4	sapp	GPE
gujaf-62	162	5	s.g.	GPE
gujaf-62	162	6	2014	DATE
gujaf-62	164	1	179	CARDINAL
gujaf-62	165	1	o.d	PERSON
gujaf-62	165	2	2016	CARDINAL
gujaf-62	165	3	nigeria	GPE
gujaf-62	166	1	msc thesis	PERSON
gujaf-62	166	2	olabisi onabanjo university	ORG
gujaf-62	166	3	ogun state	GPE
gujaf-62	167	1	nigeria	GPE
gujaf-62	167	2	g., & wilmshurst	ORG
gujaf-62	167	3	j., d.	PERSON
gujaf-62	167	4	2000	DATE
gujaf-62	168	1	australian	NORP
gujaf-62	169	1	asian	NORP
gujaf-62	169	2	6(2	CARDINAL
gujaf-62	169	3	63-80	CARDINAL
gujaf-62	170	1	freedman	ORG
gujaf-62	170	2	m., & jaggi	ORG
gujaf-62	170	3	b.	PERSON
gujaf-62	170	4	1982	DATE
gujaf-62	172	1	10(2	DATE
gujaf-62	172	2	167	CARDINAL
gujaf-62	173	1	gray	ORG
gujaf-62	173	2	r.	NORP
gujaf-62	173	3	kouhy	PERSON
gujaf-62	173	4	r., & lavers	ORG
gujaf-62	173	5	s.	PERSON
gujaf-62	173	6	1995	DATE
gujaf-62	174	1	united nations	ORG
gujaf-62	175	1	8)	CARDINAL
gujaf-62	175	2	47	CARDINAL
gujaf-62	176	1	guthrie	PERSON
gujaf-62	176	2	j., & parker	ORG
gujaf-62	176	3	i.	PERSON
gujaf-62	176	4	1989	DATE
gujaf-62	178	1	28(2	CARDINAL
gujaf-62	178	2	13	CARDINAL
gujaf-62	179	1	ingram	ORG
gujaf-62	179	2	r.	NORP
gujaf-62	179	3	w., & frazier	ORG
gujaf-62	179	4	b.	PERSON
gujaf-62	179	5	1980	DATE
gujaf-62	181	1	3	CARDINAL
gujaf-62	181	2	159	CARDINAL
gujaf-62	182	1	milkulck, h.	ORG
gujaf-62	182	2	m., markowska	PERSON
gujaf-62	182	3	n., & filkoski	ORG
gujaf-62	182	4	r.	NORP
gujaf-62	182	5	2013	DATE
gujaf-62	184	1	the italian association of chemical	ORG
gujaf-62	184	2	33	CARDINAL
gujaf-62	184	3	703	CARDINAL
gujaf-62	186	1	2	CARDINAL
gujaf-62	186	2	2, april	DATE
gujaf-62	186	3	2021 11	DATE
gujaf-62	186	4	w.h & silva	ORG
gujaf-62	186	5	n.j	GPE
gujaf-62	186	6	2017	CARDINAL
gujaf-62	187	1	54	CARDINAL
gujaf-62	187	2	112	CARDINAL
gujaf-62	188	1	n.m.	GPE
gujaf-62	188	2	bahari	GPE
gujaf-62	188	3	n.a.	GPE
gujaf-62	188	4	adnan	GPE
gujaf-62	188	5	n.a.	GPE
gujaf-62	188	6	kamal	PERSON
gujaf-62	188	7	s. q.	PERSON
gujaf-62	188	8	& ali	PERSON
gujaf-62	188	9	i.m.	PERSON
gujaf-62	188	10	2016	CARDINAL
gujaf-62	189	1	malaysia	GPE
gujaf-62	191	1	35	CARDINAL
gujaf-62	191	2	117	CARDINAL
gujaf-62	192	1	t., g.	GPE
gujaf-62	192	2	2018	DATE
gujaf-62	193	1	nigerian	NORP
gujaf-62	194	1	7(1	CARDINAL
gujaf-62	195	1	1-6	CARDINAL
gujaf-62	195	2	t., s.	GPE
gujaf-62	195	3	goh	PERSON
gujaf-62	195	4	h., h.	PERSON
gujaf-62	195	5	thai	GPE
gujaf-62	195	6	s.	GPE
gujaf-62	195	7	b., h.	ORG
gujaf-62	195	8	2016	DATE
gujaf-62	196	1	malasia	GPE
gujaf-62	197	1	international business management	ORG
gujaf-62	197	2	461	CARDINAL
gujaf-62	197	3	alvarez	PERSON
gujaf-62	197	4	i. & garayar	ORG
gujaf-62	197	5	a.	PERSON
gujaf-62	197	6	2015	CARDINAL
gujaf-62	198	1	pan african	NORP
gujaf-62	198	2	2011	DATE
gujaf-62	199	1	nigeria	GPE
gujaf-62	200	1	o.f.	GPE
gujaf-62	200	2	kasum	PERSON
gujaf-62	200	3	k.a.	GPE
gujaf-62	200	4	2012	DATE
gujaf-62	201	1	nigeria	GPE
gujaf-62	203	1	international centre for business	ORG
gujaf-62	203	2	1(1	CARDINAL
gujaf-62	203	3	10-40	CARDINAL
gujaf-62	204	1	riahi-belkaoui	PERSON
gujaf-62	204	2	a.	PERSON
gujaf-62	204	3	1999	DATE
gujaf-62	206	1	wesport ct:	PERSON
gujaf-62	207	1	greewood	PERSON
gujaf-62	208	1	riahi-belkaoui	PERSON
gujaf-62	208	2	a.	PERSON
gujaf-62	208	3	2004	DATE
gujaf-62	210	1	10	CARDINAL
gujaf-62	210	2	65-72	DATE
gujaf-62	211	1	canada	GPE
gujaf-62	211	2	1998	DATE
gujaf-62	212	1	iso 14000.	ORG
gujaf-62	213	1	hamilton orient	PERSON
gujaf-62	214	1	solomon	PERSON
gujaf-62	214	2	j. (2020	PERSON
gujaf-62	215	1	nigeria	GPE
gujaf-62	216	1	8)	CARDINAL
gujaf-62	216	2	47	CARDINAL
gujaf-62	217	1	umoren	GPE
gujaf-62	217	2	a.o.	GPE
gujaf-62	217	3	isiavwe	ORG
gujaf-62	217	4	m.e & atolagbe	ORG
gujaf-62	217	5	2016	CARDINAL
gujaf-62	218	1	nigeria	GPE
gujaf-62	219	1	2	CARDINAL
gujaf-62	220	1	uwalonmwa	ORG
gujaf-62	220	2	j.	PERSON
gujaf-62	220	3	2012	DATE
gujaf-62	221	1	nigerian	NORP
gujaf-62	222	1	6(3	CARDINAL
gujaf-62	222	2	71	CARDINAL
gujaf-62	223	1	walden	GPE
gujaf-62	223	2	w.	GPE
gujaf-62	223	3	d.	NORP
gujaf-62	223	4	1993	DATE
gujaf-62	225	1	the pacific interdisciplinary	ORG
gujaf-62	226	1	watts	LOC
gujaf-62	226	2	r.	NORP
gujaf-62	226	3	l., & zimmerman	ORG
gujaf-62	226	4	j. l.	PERSON
gujaf-62	226	5	1998	DATE
gujaf-62	228	1	54	CARDINAL
gujaf-62	228	2	112	CARDINAL
gujaf-62	229	1	wiseman	PERSON
gujaf-62	229	2	j.	PERSON
gujaf-62	229	3	1982	DATE
gujaf-62	230	1	annual	DATE
gujaf-62	231	1	7(1	DATE
gujaf-62	231	2	53-63	DATE
gujaf-62	232	1	xia	PERSON
gujaf-62	232	2	d., &wang	ORG
gujaf-62	232	3	x.	GPE
gujaf-62	232	4	2020	DATE
gujaf-62	233	1	chinese	NORP
gujaf-62	234	1	yahaya	PERSON
gujaf-62	234	2	a.	PERSON
gujaf-62	234	3	2018	DATE
gujaf-62	235	1	nigeria	GPE
gujaf-62	236	1	journal of environmental	ORG
gujaf-62	236	2	403	CARDINAL
gujaf-62	237	1	2011	DATE
gujaf-62	239	1	china	GPE
gujaf-62	240	1	j. business ethics	ORG
gujaf-62	240	2	104	ORG
gujaf-62	240	3	197	CARDINAL
gujaf-62	240	4	2	CARDINAL
gujaf-62	240	5	2, april	DATE
gujaf-62	240	6	2021 12	DATE