id	sid	eid	entity	type
gujaf-77	1	1	gusau journal of accounting	ORG
gujaf-77	1	2	2	CARDINAL
gujaf-77	1	3	3, april	DATE
gujaf-77	1	4	2021	CARDINAL
gujaf-77	1	5	1	CARDINAL
gujaf-77	1	6	2	CARDINAL
gujaf-77	1	7	3, april	DATE
gujaf-77	1	8	2021	CARDINAL
gujaf-77	1	9	2756-665x	CARDINAL
gujaf-77	1	10	social sciences	ORG
gujaf-77	1	11	federal university gusau	ORG
gujaf-77	1	12	zamfara state	GPE
gujaf-77	1	13	nigeria gusau journal of accounting	ORG
gujaf-77	1	14	2	CARDINAL
gujaf-77	1	15	3, april	DATE
gujaf-77	1	16	2021 2	DATE
gujaf-77	1	17	nigeria	GPE
gujaf-77	1	18	moruff adeyemi	ORG
gujaf-77	1	19	department of accounting abu business school ahmadu bello university	ORG
gujaf-77	1	20	zaria +2348058015423	PERSON
gujaf-77	2	1	muhammed tahir dahiru phd	PERSON
gujaf-77	2	2	abu business school ahmadu bello university	ORG
gujaf-77	2	3	zaria +2348039202520	PERSON
gujaf-77	2	4	garba ado phd	PERSON
gujaf-77	2	5	economics abu business school ahmadu bello university	ORG
gujaf-77	2	6	zaria +2349078535313	PERSON
gujaf-77	2	7	salisu mamman	PERSON
gujaf-77	2	8	phd department of accounting	ORG
gujaf-77	2	9	abu business school ahmadu bello university	ORG
gujaf-77	2	10	zaria +2348030680907	GPE
gujaf-77	2	11	nigeria	GPE
gujaf-77	3	1	nigeria	GPE
gujaf-77	6	1	a period of	DATE
gujaf-77	6	2	seven years	DATE
gujaf-77	6	3	2012 2018	DATE
gujaf-77	6	4	annual	DATE
gujaf-77	6	5	fifty	CARDINAL
gujaf-77	6	6	the nigerian exchange	ORG
gujaf-77	6	7	2019	DATE
gujaf-77	10	1	1	CARDINAL
gujaf-77	10	2	nigeria	GPE
gujaf-77	10	3	2019	DATE
gujaf-77	11	1	amaechi	ORG
gujaf-77	11	2	2017	CARDINAL
gujaf-77	11	3	today	DATE
gujaf-77	11	4	2	CARDINAL
gujaf-77	11	5	3, april	DATE
gujaf-77	11	6	2021 3	DATE
gujaf-77	12	1	annual	DATE
gujaf-77	12	2	kaya	ORG
gujaf-77	12	3	2016	DATE
gujaf-77	13	1	the nigerian stock exchange	ORG
gujaf-77	13	2	nigeria	GPE
gujaf-77	13	3	annual	DATE
gujaf-77	14	1	federal ministry of environment	ORG
gujaf-77	14	2	nigerian	NORP
gujaf-77	14	3	federal ministry of water resources	ORG
gujaf-77	14	4	2017	DATE
gujaf-77	15	1	2016	DATE
gujaf-77	16	1	koji et al.	PERSON
gujaf-77	16	2	2020	DATE
gujaf-77	16	3	nigeria	GPE
gujaf-77	17	1	2016	DATE
gujaf-77	17	2	nigeria	GPE
gujaf-77	20	1	nigeria	GPE
gujaf-77	22	1	two	CARDINAL
gujaf-77	23	1	section three	LAW
gujaf-77	24	1	section four	LAW
gujaf-77	25	1	section five.	DATE
gujaf-77	26	1	2	CARDINAL
gujaf-77	27	1	bansal et al	PERSON
gujaf-77	28	1	2018	DATE
gujaf-77	29	1	2020	DATE
gujaf-77	29	2	dah	ORG
gujaf-77	29	3	jizi	GPE
gujaf-77	29	4	2018	DATE
gujaf-77	30	1	2014	DATE
gujaf-77	30	2	2019	DATE
gujaf-77	31	1	2019	DATE
gujaf-77	31	2	gulzar et al	PERSON
gujaf-77	32	1	2019	DATE
gujaf-77	33	1	masud et al	PERSON
gujaf-77	34	1	2018	DATE
gujaf-77	34	2	oba	GPE
gujaf-77	34	3	2012	DATE
gujaf-77	34	4	2018	DATE
gujaf-77	34	5	2019	DATE
gujaf-77	34	6	jimoh	PERSON
gujaf-77	34	7	2012	DATE
gujaf-77	36	1	2012	DATE
gujaf-77	37	1	europe	LOC
gujaf-77	37	2	america	GPE
gujaf-77	38	1	gusau journal of accounting	ORG
gujaf-77	38	2	2	CARDINAL
gujaf-77	38	3	3, april	DATE
gujaf-77	38	4	2021 4	DATE
gujaf-77	38	5	ofoegbu & odoemelam	ORG
gujaf-77	38	6	2018	DATE
gujaf-77	38	7	okaro & okafor	ORG
gujaf-77	38	8	2016	DATE
gujaf-77	41	1	2018	DATE
gujaf-77	41	2	2017	CARDINAL
gujaf-77	41	3	emmanuel et al	PERSON
gujaf-77	42	1	2018	DATE
gujaf-77	42	2	2018	DATE
gujaf-77	44	1	haladu	PERSON
gujaf-77	44	2	2016	DATE
gujaf-77	44	3	2020	DATE
gujaf-77	44	4	yahaya	PERSON
gujaf-77	44	5	2018	DATE
gujaf-77	44	6	2015	DATE
gujaf-77	44	7	jimoh	PERSON
gujaf-77	44	8	2012	DATE
gujaf-77	45	1	6	CARDINAL
gujaf-77	48	1	benjamin	PERSON
gujaf-77	48	2	2017	CARDINAL
gujaf-77	48	3	salim	PERSON
gujaf-77	48	4	2016	DATE
gujaf-77	48	5	oba	GPE
gujaf-77	48	6	2012	DATE
gujaf-77	48	7	2018	DATE
gujaf-77	48	8	2019	DATE
gujaf-77	48	9	2013	DATE
gujaf-77	49	1	handajani et al	PERSON
gujaf-77	50	1	2014	DATE
gujaf-77	50	2	indonesian	NORP
gujaf-77	51	1	indonesia	GPE
gujaf-77	52	1	dah	ORG
gujaf-77	52	2	jizi	GPE
gujaf-77	52	3	2018	DATE
gujaf-77	53	1	the united kingdom	GPE
gujaf-77	54	1	2019	DATE
gujaf-77	54	2	jordan	GPE
gujaf-77	55	1	gulzar et al	PERSON
gujaf-77	56	1	2019	DATE
gujaf-77	57	1	masud et al	PERSON
gujaf-77	58	1	2018	DATE
gujaf-77	59	1	2011	DATE
gujaf-77	60	1	nigerian	NORP
gujaf-77	61	1	aliyu	PERSON
gujaf-77	61	2	2019	DATE
gujaf-77	62	1	oba	GPE
gujaf-77	62	2	2012	DATE
gujaf-77	62	3	nigeria	LOC
gujaf-77	63	1	emmanuel et al	PERSON
gujaf-77	63	2	2018	DATE
gujaf-77	63	3	nigeria	GPE
gujaf-77	63	4	2019	DATE
gujaf-77	63	5	2019	DATE
gujaf-77	63	6	emmanuel et al	PERSON
gujaf-77	64	1	2018	DATE
gujaf-77	64	2	nigeria	GPE
gujaf-77	65	1	nigeria dah	GPE
gujaf-77	65	2	jizi	GPE
gujaf-77	65	3	2018	DATE
gujaf-77	66	1	their gusau journal of accounting	ORG
gujaf-77	66	2	2	CARDINAL
gujaf-77	66	3	3, april	DATE
gujaf-77	66	4	2021 5	DATE
gujaf-77	66	5	the united kingdom	GPE
gujaf-77	67	1	2019	DATE
gujaf-77	68	1	jordan	PERSON
gujaf-77	69	1	bansal	PERSON
gujaf-77	69	2	lopez-perez	PERSON
gujaf-77	69	3	2018	DATE
gujaf-77	69	4	america	GPE
gujaf-77	69	5	europe	LOC
gujaf-77	69	6	the middle east	LOC
gujaf-77	69	7	africa	LOC
gujaf-77	69	8	asia	LOC
gujaf-77	71	1	america	GPE
gujaf-77	72	1	2019	DATE
gujaf-77	73	1	falco	PERSON
gujaf-77	73	2	orlando	GPE
gujaf-77	73	3	2017	CARDINAL
gujaf-77	73	4	italy	GPE
gujaf-77	74	1	2014	DATE
gujaf-77	74	2	indonesia	GPE
gujaf-77	77	1	2020	DATE
gujaf-77	78	1	gulzar et al	PERSON
gujaf-77	78	2	2019	DATE
gujaf-77	78	3	masud et al	PERSON
gujaf-77	79	1	2018	DATE
gujaf-77	80	1	herda	NORP
gujaf-77	80	2	taylor	PERSON
gujaf-77	80	3	2012	DATE
gujaf-77	80	4	united states	GPE
gujaf-77	82	1	nigeria	GPE
gujaf-77	82	2	2019	DATE
gujaf-77	83	1	2018	DATE
gujaf-77	84	1	nigeria	GPE
gujaf-77	84	2	al	ORG
gujaf-77	85	1	2017	CARDINAL
gujaf-77	86	1	handajani et al	PERSON
gujaf-77	87	1	2014	DATE
gujaf-77	87	2	indonesian	NORP
gujaf-77	91	1	emmanuel et al	PERSON
gujaf-77	92	1	2018	DATE
gujaf-77	92	2	nigeria	GPE
gujaf-77	95	1	2017	CARDINAL
gujaf-77	95	2	italy	GPE
gujaf-77	95	3	2020	DATE
gujaf-77	95	4	gulzar et al	PERSON
gujaf-77	95	5	2019	DATE
gujaf-77	96	1	nigeria	GPE
gujaf-77	97	1	2019	DATE
gujaf-77	99	1	nigeria	GPE
gujaf-77	100	1	nigeria	GPE
gujaf-77	100	2	salim	PERSON
gujaf-77	100	3	2016	DATE
gujaf-77	102	1	gusau journal of accounting	ORG
gujaf-77	102	2	2	CARDINAL
gujaf-77	102	3	3, april	DATE
gujaf-77	102	4	2021 6	DATE
gujaf-77	102	5	nigeria	GPE
gujaf-77	103	1	2018	DATE
gujaf-77	103	2	non-nigerian	NORP
gujaf-77	104	1	nigeria	GPE
gujaf-77	104	2	2019	DATE
gujaf-77	106	1	emmanuel et al	PERSON
gujaf-77	107	1	2018	DATE
gujaf-77	107	2	nigeria	GPE
gujaf-77	108	1	nigerian	NORP
gujaf-77	109	1	2020	DATE
gujaf-77	110	1	masud et al	PERSON
gujaf-77	111	1	2020	DATE
gujaf-77	112	1	2018	DATE
gujaf-77	114	1	h05: board	ORG
gujaf-77	114	2	nigeria	GPE
gujaf-77	115	1	1	CARDINAL
gujaf-77	116	1	1	CARDINAL
gujaf-77	117	1	2	CARDINAL
gujaf-77	118	1	3	CARDINAL
gujaf-77	118	2	4	CARDINAL
gujaf-77	120	1	1	CARDINAL
gujaf-77	120	2	gusau journal of accounting	ORG
gujaf-77	120	3	2	CARDINAL
gujaf-77	120	4	3, april	DATE
gujaf-77	120	5	2021 7	DATE
gujaf-77	121	1	jensen	PERSON
gujaf-77	121	2	1976	DATE
gujaf-77	124	1	pfeffer	PERSON
gujaf-77	124	2	1981	DATE
gujaf-77	126	1	masud et al.	PERSON
gujaf-77	126	2	2018	DATE
gujaf-77	127	1	dowling	PERSON
gujaf-77	127	2	pfeffer	PERSON
gujaf-77	127	3	1975	DATE
gujaf-77	130	1	3	CARDINAL
gujaf-77	131	1	seventy-four	CARDINAL
gujaf-77	131	2	2019	DATE
gujaf-77	132	1	fifty	CARDINAL
gujaf-77	132	2	50	CARDINAL
gujaf-77	133	1	seven-year	DATE
gujaf-77	133	2	2012 to 2018	DATE
gujaf-77	138	1	beit	GPE
gujaf-77	138	2	ɛ	ORG
gujaf-77	139	1	gusau journal of accounting	ORG
gujaf-77	139	2	2	CARDINAL
gujaf-77	139	3	3, april	DATE
gujaf-77	139	4	2021 8	DATE
gujaf-77	139	5	1	CARDINAL
gujaf-77	139	6	2017	CARDINAL
gujaf-77	139	7	2016	DATE
gujaf-77	139	8	2018	DATE
gujaf-77	139	9	2018	DATE
gujaf-77	140	1	2019	DATE
gujaf-77	140	2	masud et al	PERSON
gujaf-77	141	1	2018	DATE
gujaf-77	141	2	2019	DATE
gujaf-77	142	1	2011	DATE
gujaf-77	144	1	2019	DATE
gujaf-77	145	1	2014	DATE
gujaf-77	145	2	nawawi	DATE
gujaf-77	145	3	saiful	PERSON
gujaf-77	145	4	2017	DATE
gujaf-77	145	5	zubeltzu-jaka	PERSON
gujaf-77	145	6	2019	DATE
gujaf-77	147	1	2018	DATE
gujaf-77	147	2	2018	DATE
gujaf-77	148	1	2017	CARDINAL
gujaf-77	148	2	gulzar et al	PERSON
gujaf-77	149	1	2019	DATE
gujaf-77	150	1	2016	DATE
gujaf-77	150	2	umukoro et al	PERSON
gujaf-77	151	1	2019	DATE
gujaf-77	151	2	non-nigerians	NORP
gujaf-77	152	1	2018	DATE
gujaf-77	153	1	2020	DATE
gujaf-77	153	2	emmanuel et al	PERSON
gujaf-77	153	3	2018	DATE
gujaf-77	153	4	oba	GPE
gujaf-77	153	5	2012	DATE
gujaf-77	154	1	2020	DATE
gujaf-77	154	2	maury	GPE
gujaf-77	154	3	2017	CARDINAL
gujaf-77	154	4	odoemelam & okafor	ORG
gujaf-77	154	5	2018	DATE
gujaf-77	154	6	ofoegbu & odoemelam	ORG
gujaf-77	154	7	2018	DATE
gujaf-77	155	1	ten	CARDINAL
gujaf-77	155	2	10	CARDINAL
gujaf-77	155	3	ten	CARDINAL
gujaf-77	155	4	10	CARDINAL
gujaf-77	155	5	twenty	CARDINAL
gujaf-77	155	6	20	CARDINAL
gujaf-77	156	1	1	CARDINAL
gujaf-77	157	1	lipunga	GPE
gujaf-77	157	2	2015	DATE
gujaf-77	157	3	2018	DATE
gujaf-77	157	4	okaro & okafor	ORG
gujaf-77	157	5	2016	DATE
gujaf-77	157	6	2019	DATE
gujaf-77	158	1	each year	DATE
gujaf-77	158	2	2012–2018	DATE
gujaf-77	158	3	3.2	CARDINAL
gujaf-77	159	1	2	CARDINAL
gujaf-77	159	2	1	CARDINAL
gujaf-77	159	3	2	CARDINAL
gujaf-77	159	4	3	CARDINAL
gujaf-77	159	5	4	CARDINAL
gujaf-77	159	6	5	CARDINAL
gujaf-77	159	7	6	CARDINAL
gujaf-77	159	8	7	CARDINAL
gujaf-77	159	9	8	CARDINAL
gujaf-77	159	10	9	CARDINAL
gujaf-77	159	11	10	CARDINAL
gujaf-77	159	12	2	CARDINAL
gujaf-77	159	13	3, april	DATE
gujaf-77	159	14	2021 9	DATE
gujaf-77	159	15	2018	DATE
gujaf-77	159	16	4	CARDINAL
gujaf-77	160	1	3	CARDINAL
gujaf-77	161	1	max	PERSON
gujaf-77	161	2	350	CARDINAL
gujaf-77	161	3	.228 .05 .95 bs	MONEY
gujaf-77	161	4	350	CARDINAL
gujaf-77	161	5	2.457	CARDINAL
gujaf-77	161	6	350	CARDINAL
gujaf-77	161	7	0 .556 bd 350 .126	QUANTITY
gujaf-77	161	8	0	CARDINAL
gujaf-77	162	1	350	CARDINAL
gujaf-77	163	1	350	CARDINAL
gujaf-77	163	2	2	CARDINAL
gujaf-77	163	3	13	CARDINAL
gujaf-77	163	4	2020	DATE
gujaf-77	163	5	3	CARDINAL
gujaf-77	163	6	69.0%	PERCENT
gujaf-77	163	7	5.0%	PERCENT
gujaf-77	163	8	95.0%	PERCENT
gujaf-77	164	1	0.228	CARDINAL
gujaf-77	164	2	22.8%	PERCENT
gujaf-77	165	1	3	CARDINAL
gujaf-77	165	2	8.56	CARDINAL
gujaf-77	166	1	2.45	CARDINAL
gujaf-77	166	2	nigeria	GPE
gujaf-77	167	1	3	CARDINAL
gujaf-77	167	2	17	CARDINAL
gujaf-77	168	1	3	CARDINAL
gujaf-77	168	2	3	CARDINAL
gujaf-77	168	3	an accounting year	DATE
gujaf-77	168	4	rak plc	ORG
gujaf-77	168	5	the year 2012 to 2013	DATE
gujaf-77	169	1	5	CARDINAL
gujaf-77	170	1	international breweries plc	ORG
gujaf-77	170	2	17	CARDINAL
gujaf-77	170	3	the year 2018	DATE
gujaf-77	171	1	nigeria	GPE
gujaf-77	171	2	7.7%	PERCENT
gujaf-77	171	3	around 12.4%	PERCENT
gujaf-77	172	1	12.4 percent	PERCENT
gujaf-77	173	1	0.0%	PERCENT
gujaf-77	173	2	0.0%	PERCENT
gujaf-77	174	1	2012	DATE
gujaf-77	174	2	at least two	CARDINAL
gujaf-77	174	3	non11	NORP
gujaf-77	174	4	12	CARDINAL
gujaf-77	174	5	13	CARDINAL
gujaf-77	174	6	14	CARDINAL
gujaf-77	174	7	15	CARDINAL
gujaf-77	174	8	16	CARDINAL
gujaf-77	174	9	17	CARDINAL
gujaf-77	174	10	18	CARDINAL
gujaf-77	174	11	19	CARDINAL
gujaf-77	174	12	20	CARDINAL
gujaf-77	174	13	gusau journal of accounting	ORG
gujaf-77	174	14	2	CARDINAL
gujaf-77	174	15	3, april	DATE
gujaf-77	174	16	2021	CARDINAL
gujaf-77	174	17	10	CARDINAL
gujaf-77	175	1	presco plc	ORG
gujaf-77	175	2	55.6%	PERCENT
gujaf-77	175	3	the year 2017	DATE
gujaf-77	176	1	12.6%	PERCENT
gujaf-77	176	2	approximately 12.2%	PERCENT
gujaf-77	177	1	nigeria	GPE
gujaf-77	177	2	0	CARDINAL
gujaf-77	177	3	0.5	CARDINAL
gujaf-77	178	1	0	CARDINAL
gujaf-77	180	1	10.6%	PERCENT
gujaf-77	180	2	13.3%	PERCENT
gujaf-77	181	1	nigeria	GPE
gujaf-77	181	2	0	CARDINAL
gujaf-77	181	3	0.6	CARDINAL
gujaf-77	182	1	0	CARDINAL
gujaf-77	184	1	approximately 60%	PERCENT
gujaf-77	185	1	58.3%	PERCENT
gujaf-77	185	2	50.0%	PERCENT
gujaf-77	186	1	nigeria	GPE
gujaf-77	186	2	0% and 60%	PERCENT
gujaf-77	187	1	4	CARDINAL
gujaf-77	187	2	1	CARDINAL
gujaf-77	187	3	2	CARDINAL
gujaf-77	187	4	3	CARDINAL
gujaf-77	187	5	4	CARDINAL
gujaf-77	187	6	5	CARDINAL
gujaf-77	187	7	6	CARDINAL
gujaf-77	187	8	1	CARDINAL
gujaf-77	187	9	1.000	CARDINAL
gujaf-77	187	10	2	CARDINAL
gujaf-77	187	11	0.174	CARDINAL
gujaf-77	187	12	1.000 1.20 0.001	MONEY
gujaf-77	187	13	3	CARDINAL
gujaf-77	187	14	0.320	CARDINAL
gujaf-77	187	15	1.000 1.25 0.000 0.000	MONEY
gujaf-77	187	16	4	CARDINAL
gujaf-77	187	17	0.181	CARDINAL
gujaf-77	187	18	1.000 1.08 0.000 0.117 0.001	MONEY
gujaf-77	187	19	5	CARDINAL
gujaf-77	187	20	0.285	CARDINAL
gujaf-77	187	21	0.042	CARDINAL
gujaf-77	187	22	0.239	MONEY
gujaf-77	187	23	0.032	CARDINAL
gujaf-77	187	24	1.000 1.08 0.000 0.433 0.000 0.550	QUANTITY
gujaf-77	187	25	6	CARDINAL
gujaf-77	188	1	0.228	CARDINAL
gujaf-77	188	2	0.302	CARDINAL
gujaf-77	188	3	0.190	CARDINAL
gujaf-77	188	4	1.000 1.27 0.000 0.000 0.000 0.026	MONEY
gujaf-77	188	5	13	CARDINAL
gujaf-77	188	6	2020	DATE
gujaf-77	188	7	4	CARDINAL
gujaf-77	189	1	nigeria	GPE
gujaf-77	194	1	bd	PERSON
gujaf-77	197	1	the gusau journal of accounting	ORG
gujaf-77	197	2	2	CARDINAL
gujaf-77	197	3	3, april	DATE
gujaf-77	197	4	2021 11	CARDINAL
gujaf-77	198	1	1.08	CARDINAL
gujaf-77	198	2	1.20	CARDINAL
gujaf-77	198	3	less than 5	CARDINAL
gujaf-77	199	1	5	CARDINAL
gujaf-77	199	2	coef	PERSON
gujaf-77	201	1	0.010 0.002 5.87	MONEY
gujaf-77	201	2	0.247	CARDINAL
gujaf-77	201	3	0.650	CARDINAL
gujaf-77	201	4	0.359 0.029 12.53	MONEY
gujaf-77	202	1	0.069	CARDINAL
gujaf-77	202	2	0.427 0.015 27.54	MONEY
gujaf-77	203	1	0.278	CARDINAL
gujaf-77	203	2	231.000	CARDINAL
gujaf-77	203	3	1324.76 hausman	QUANTITY
gujaf-77	203	4	0.0284	CARDINAL
gujaf-77	204	1	13	CARDINAL
gujaf-77	204	2	2020	DATE
gujaf-77	204	3	wooldridge	PERSON
gujaf-77	204	4	2011	DATE
gujaf-77	205	1	wooldridge	PERSON
gujaf-77	205	2	2011	DATE
gujaf-77	207	1	one	CARDINAL
gujaf-77	207	2	2008	DATE
gujaf-77	208	1	ghasemi & zahediasl	ORG
gujaf-77	208	2	2012	DATE
gujaf-77	209	1	1.000	CARDINAL
gujaf-77	210	1	0.000	CARDINAL
gujaf-77	213	1	0.278	CARDINAL
gujaf-77	213	2	27.8%	PERCENT
gujaf-77	213	3	nigeria	GPE
gujaf-77	213	4	1%	PERCENT
gujaf-77	213	5	0.000	CARDINAL
gujaf-77	214	1	72.2%	PERCENT
gujaf-77	215	1	4.3	CARDINAL
gujaf-77	217	1	gusau journal of accounting	ORG
gujaf-77	217	2	2	CARDINAL
gujaf-77	217	3	3, april	DATE
gujaf-77	217	4	2021 12	DATE
gujaf-77	217	5	0.010	CARDINAL
gujaf-77	219	1	bs	GPE
gujaf-77	219	2	nigeria	GPE
gujaf-77	220	1	gulzar et al	PERSON
gujaf-77	221	1	2019	DATE
gujaf-77	222	1	2014	DATE
gujaf-77	223	1	masud et al	PERSON
gujaf-77	223	2	2018	DATE
gujaf-77	223	3	2019	DATE
gujaf-77	224	1	0.247	CARDINAL
gujaf-77	224	2	1%	PERCENT
gujaf-77	224	3	0.000	CARDINAL
gujaf-77	227	1	nigeria	GPE
gujaf-77	228	1	2019	DATE
gujaf-77	228	2	dah	ORG
gujaf-77	228	3	jizi	GPE
gujaf-77	228	4	2018	DATE
gujaf-77	228	5	gulzar et al	PERSON
gujaf-77	229	1	2019	DATE
gujaf-77	230	1	masud et al	PERSON
gujaf-77	231	1	2018	DATE
gujaf-77	231	2	oba	GPE
gujaf-77	231	3	2012	DATE
gujaf-77	232	1	0.650	CARDINAL
gujaf-77	232	2	0.000	CARDINAL
gujaf-77	235	1	nigeria	GPE
gujaf-77	237	1	2017	CARDINAL
gujaf-77	238	1	emmanuel et al	PERSON
gujaf-77	238	2	2018	DATE
gujaf-77	238	3	gulzar et al	PERSON
gujaf-77	239	1	2019	DATE
gujaf-77	240	1	2014	DATE
gujaf-77	241	1	0.359	CARDINAL
gujaf-77	241	2	0.000	CARDINAL
gujaf-77	242	1	nigeria	GPE
gujaf-77	245	1	nigeria	GPE
gujaf-77	247	1	2019	DATE
gujaf-77	248	1	0.069	CARDINAL
gujaf-77	248	2	0.000	CARDINAL
gujaf-77	248	3	nigeria	GPE
gujaf-77	250	1	nigeria	GPE
gujaf-77	251	1	the null gusau journal of accounting	ORG
gujaf-77	251	2	2	CARDINAL
gujaf-77	251	3	3, april	DATE
gujaf-77	251	4	2021 13	DATE
gujaf-77	251	5	nigeria	GPE
gujaf-77	253	1	2020	DATE
gujaf-77	254	1	emmanuel et al	PERSON
gujaf-77	255	1	2018	DATE
gujaf-77	255	2	oba	GPE
gujaf-77	255	3	2012	DATE
gujaf-77	256	1	5	CARDINAL
gujaf-77	256	2	nigeria	GPE
gujaf-77	257	1	nigeria	GPE
gujaf-77	261	1	2019	DATE
gujaf-77	262	1	nigeria	GPE
gujaf-77	263	1	asian journal of accounting research	ORG
gujaf-77	263	2	4(1	CARDINAL
gujaf-77	263	3	2–17	CARDINAL
gujaf-77	265	1	amaechi	ORG
gujaf-77	265	2	e. p.,	ORG
gujaf-77	265	3	e. m.	PERSON
gujaf-77	265	4	2017	DATE
gujaf-77	267	1	nigeria	GPE
gujaf-77	268	1	9	CARDINAL
gujaf-77	269	1	anazonwu	PERSON
gujaf-77	269	2	h. o.	PERSON
gujaf-77	269	3	f. c., & gunardi	PERSON
gujaf-77	269	4	2018	DATE
gujaf-77	270	1	nigeria	GPE
gujaf-77	271	1	indonesian	NORP
gujaf-77	271	2	2(1	CARDINAL
gujaf-77	271	3	65–78	CARDINAL
gujaf-77	273	1	bansal	PERSON
gujaf-77	273	2	s.	PERSON
gujaf-77	273	3	lopez-perez	PERSON
gujaf-77	273	4	m. v.,	PERSON
gujaf-77	273	5	& rodriguez-ariza	ORG
gujaf-77	273	6	2018	DATE
gujaf-77	275	1	2(1	CARDINAL
gujaf-77	275	2	1–21	CARDINAL
gujaf-77	277	1	r.	NORP
gujaf-77	277	2	n., & omri, a.	ORG
gujaf-77	277	3	2020	DATE
gujaf-77	278	1	france	GPE
gujaf-77	279	1	journal of business ethics	ORG
gujaf-77	279	2	2(5	CARDINAL
gujaf-77	279	3	2–23	CARDINAL
gujaf-77	281	1	benjamin	PERSON
gujaf-77	281	2	d.	NORP
gujaf-77	281	3	okpanachi	GPE
gujaf-77	281	4	j., & muhammad	ORG
gujaf-77	281	5	m. l.	PERSON
gujaf-77	281	6	2017	CARDINAL
gujaf-77	282	1	nigeria	GPE
gujaf-77	283	1	nigerian journal of management sciences	ORG
gujaf-77	283	2	6(1	CARDINAL
gujaf-77	283	3	139–148	CARDINAL
gujaf-77	284	1	2018	DATE
gujaf-77	287	1	2(2	CARDINAL
gujaf-77	287	2	2–11	CARDINAL
gujaf-77	289	1	cucari	PERSON
gujaf-77	289	2	n.	PERSON
gujaf-77	289	3	falco	PERSON
gujaf-77	289	4	s. e. de, & orlando	PERSON
gujaf-77	289	5	2017	CARDINAL
gujaf-77	290	1	italian	NORP
gujaf-77	291	1	9(1	CARDINAL
gujaf-77	291	2	1–12	CARDINAL
gujaf-77	293	1	dah, m., & jizi	ORG
gujaf-77	293	2	2018	DATE
gujaf-77	295	1	journal gusau journal of accounting	ORG
gujaf-77	295	2	2	CARDINAL
gujaf-77	295	3	3, april	DATE
gujaf-77	295	4	2021 14	DATE
gujaf-77	295	5	17(1	CARDINAL
gujaf-77	297	1	dowling	PERSON
gujaf-77	297	2	j., & pfeffer	ORG
gujaf-77	297	3	j. (	PERSON
gujaf-77	297	4	1975	DATE
gujaf-77	299	1	pacific sociological review	ORG
gujaf-77	299	2	18(1	CARDINAL
gujaf-77	299	3	122–136	CARDINAL
gujaf-77	300	1	https://doi.org/https://doi.org/10.2307/1388226	DATE
gujaf-77	301	1	ejide,	LOC
gujaf-77	301	2	s.	GPE
gujaf-77	301	3	o. i., & nwachi	ORG
gujaf-77	301	4	2017	CARDINAL
gujaf-77	302	1	nigeria	GPE
gujaf-77	303	1	ejide sodipo & co.	ORG
gujaf-77	304	1	tolulope	GPE
gujaf-77	304	2	i., eyitomi	PERSON
gujaf-77	304	3	g. a., &	PERSON
gujaf-77	304	4	2018	DATE
gujaf-77	305	1	nigeria	GPE
gujaf-77	306	1	journal of business perspective	ORG
gujaf-77	306	2	16(3	CARDINAL
gujaf-77	306	3	229–244	CARDINAL
gujaf-77	307	1	s., & odia	ORG
gujaf-77	307	2	2018	DATE
gujaf-77	309	1	1	CARDINAL
gujaf-77	310	1	7(1	CARDINAL
gujaf-77	310	2	217–235	CARDINAL
gujaf-77	311	1	ghasemi, a., & zahediasl	ORG
gujaf-77	311	2	s.	GPE
gujaf-77	311	3	2012	DATE
gujaf-77	313	1	international journal of endocrinology	ORG
gujaf-77	313	2	10(2	DATE
gujaf-77	313	3	486–489	CARDINAL
gujaf-77	315	1	andronikidis, a., & sariannidis	PERSON
gujaf-77	315	2	n.	PERSON
gujaf-77	315	3	2019	DATE
gujaf-77	317	1	3(1	CARDINAL
gujaf-77	318	1	c., maria	GPE
gujaf-77	318	2	l.	PERSON
gujaf-77	318	3	campos	PERSON
gujaf-77	318	4	d. s.	PERSON
gujaf-77	318	5	2012	DATE
gujaf-77	319	1	1996	DATE
gujaf-77	320	1	333	CARDINAL
gujaf-77	320	2	343	CARDINAL
gujaf-77	321	1	gulzar	PERSON
gujaf-77	321	2	m. a.	PERSON
gujaf-77	321	3	cherian	ORG
gujaf-77	321	4	j., hwang	PERSON
gujaf-77	321	5	j., jiang	GPE
gujaf-77	321	6	m. s.	PERSON
gujaf-77	321	7	2019	DATE
gujaf-77	322	1	csr	ORG
gujaf-77	322	2	chinese	NORP
gujaf-77	323	1	switzerland	GPE
gujaf-77	323	2	11(2	CARDINAL
gujaf-77	324	1	https://doi.org/10.3390/su11020307.	GPE
gujaf-77	325	1	haladu	PERSON
gujaf-77	325	2	a.	PERSON
gujaf-77	325	3	2016	CARDINAL
gujaf-77	327	1	international journal of management research	ORG
gujaf-77	327	2	6(9	CARDINAL
gujaf-77	327	3	1204–1212	CARDINAL
gujaf-77	328	1	haladu	NORP
gujaf-77	328	2	a., & salim	ORG
gujaf-77	328	3	b. b.	PERSON
gujaf-77	328	4	2016	DATE
gujaf-77	330	1	international journal of economics	ORG
gujaf-77	330	2	6(4	CARDINAL
gujaf-77	330	3	1525–1533	DATE
gujaf-77	331	1	l.	PERSON
gujaf-77	331	2	b., & erwin	ORG
gujaf-77	331	3	s. t.	PERSON
gujaf-77	331	4	2014	DATE
gujaf-77	333	1	indonesian	NORP
gujaf-77	334	1	journal of economics ans sustainable development	ORG
gujaf-77	334	2	5(9	CARDINAL
gujaf-77	334	3	8–17	CARDINAL
gujaf-77	335	1	herda	GPE
gujaf-77	335	2	d. n., & taylor	ORG
gujaf-77	335	3	m. e.	PERSON
gujaf-77	335	4	2012	DATE
gujaf-77	339	1	6(3	CARDINAL
gujaf-77	339	2	178–197	CARDINAL
gujaf-77	340	1	jensen	PERSON
gujaf-77	340	2	1976	DATE
gujaf-77	342	1	1	CARDINAL
gujaf-77	343	1	e. journal of financial economics	ORG
gujaf-77	343	2	3(1	CARDINAL
gujaf-77	343	3	305–360	CARDINAL
gujaf-77	343	4	kaya	ORG
gujaf-77	343	5	i.	PERSON
gujaf-77	343	6	2016	DATE
gujaf-77	344	1	france	GPE
gujaf-77	345	1	229(1	CARDINAL
gujaf-77	345	2	206–213	CARDINAL
gujaf-77	345	3	https://doi.org/10.1016/j.sbspro.2016.07.130 koji	PERSON
gujaf-77	345	4	b. k.	PERSON
gujaf-77	345	5	2020	DATE
gujaf-77	346	1	japan	GPE
gujaf-77	347	1	215	CARDINAL
gujaf-77	348	1	r.	NORP
gujaf-77	348	2	2020	DATE
gujaf-77	350	1	2	CARDINAL
gujaf-77	350	2	3, april	DATE
gujaf-77	350	3	2021 15	CARDINAL
gujaf-77	350	4	india	GPE
gujaf-77	351	1	journal international economics	ORG
gujaf-77	351	2	4(2	CARDINAL
gujaf-77	352	1	274–292	CARDINAL
gujaf-77	352	2	lipunga	GPE
gujaf-77	352	3	a. m.	PERSON
gujaf-77	352	4	2015	DATE
gujaf-77	353	1	malawi	GPE
gujaf-77	354	1	journal of management research	ORG
gujaf-77	354	2	7(3	CARDINAL
gujaf-77	354	3	130–156	CARDINAL
gujaf-77	354	4	masud	PERSON
gujaf-77	354	5	m. a. k.	PERSON
gujaf-77	354	6	nurunnabi	PERSON
gujaf-77	354	7	m., & bae	ORG
gujaf-77	354	8	s. m.	PERSON
gujaf-77	354	9	2018	DATE
gujaf-77	355	1	south asian	NORP
gujaf-77	356	1	asian	NORP
gujaf-77	356	2	3(1	CARDINAL
gujaf-77	356	3	1–26	DATE
gujaf-77	357	1	b.	PERSON
gujaf-77	357	2	2017	CARDINAL
gujaf-77	359	1	journal of business research	ORG
gujaf-77	359	2	84	DATE
gujaf-77	359	3	100–113	GPE
gujaf-77	360	1	nawawi	GPE
gujaf-77	360	2	2017	CARDINAL
gujaf-77	361	1	social sciences & humanities	ORG
gujaf-77	362	1	social sciences	ORG
gujaf-77	362	2	23(3	CARDINAL
gujaf-77	362	3	1039–1058	CARDINAL
gujaf-77	363	1	oba	GPE
gujaf-77	363	2	m. i.	PERSON
gujaf-77	363	3	2012	DATE
gujaf-77	364	1	nigeria	GPE
gujaf-77	365	1	the journal of accounting and management corporate	ORG
gujaf-77	365	2	nigeria	GPE
gujaf-77	366	1	journal of accounting management	ORG
gujaf-77	366	2	2(2	CARDINAL
gujaf-77	366	3	33–48	CARDINAL
gujaf-77	366	4	oboh	GPE
gujaf-77	366	5	c. s.	PERSON
gujaf-77	366	6	2018	DATE
gujaf-77	367	1	nigeria	GPE
gujaf-77	367	2	south africa	GPE
gujaf-77	368	1	phd thesis	ORG
gujaf-77	368	2	university of lagos	ORG
gujaf-77	369	1	odera	PERSON
gujaf-77	369	2	scott, a., & gow	ORG
gujaf-77	369	3	j. (	ORG
gujaf-77	369	4	2016	DATE
gujaf-77	370	1	nigeria	GPE
gujaf-77	371	1	social responsibility journal	ORG
gujaf-77	371	2	415–438	CARDINAL
gujaf-77	372	1	https://doi.org/10.1108/srj-05-2015-0070 odoemelam	PERSON
gujaf-77	372	2	n., & okafor	ORG
gujaf-77	372	3	2018	DATE
gujaf-77	373	1	nigeria	GPE
gujaf-77	374	1	indonesian	NORP
gujaf-77	374	2	2(1	CARDINAL
gujaf-77	374	3	25	CARDINAL
gujaf-77	375	1	g. n., & megbulu	PERSON
gujaf-77	375	2	a.	PERSON
gujaf-77	375	3	2016	CARDINAL
gujaf-77	376	1	nigeria	LOC
gujaf-77	377	1	international journal of management sciences	ORG
gujaf-77	377	2	5(12	CARDINAL
gujaf-77	377	3	12	CARDINAL
gujaf-77	379	1	g. n., & odoemelam	PERSON
gujaf-77	379	2	2018	DATE
gujaf-77	381	1	4(8	CARDINAL
gujaf-77	381	2	1–12	CARDINAL
gujaf-77	382	1	d. c., & okafor	GPE
gujaf-77	382	2	2016	CARDINAL
gujaf-77	384	1	nigeria	GPE
gujaf-77	384	2	247–263	CARDINAL
gujaf-77	385	1	h. m.	PERSON
gujaf-77	385	2	2008	DATE
gujaf-77	386	1	sas	ORG
gujaf-77	386	2	spss	ORG
gujaf-77	388	1	indiana university information technology services	ORG
gujaf-77	388	2	1–41	CARDINAL
gujaf-77	389	1	pfeffer	PERSON
gujaf-77	389	2	j. (1981	ORG
gujaf-77	391	1	3(1	CARDINAL
gujaf-77	391	2	1–52	CARDINAL
gujaf-77	392	1	m.	PERSON
gujaf-77	392	2	2019	DATE
gujaf-77	393	1	jordan	GPE
gujaf-77	394	1	international journal of business and management	ORG
gujaf-77	394	2	57	DATE
gujaf-77	395	1	simranjeet	GPE
gujaf-77	395	2	s., & harwinder	ORG
gujaf-77	395	3	2015	DATE
gujaf-77	396	1	2	CARDINAL
gujaf-77	396	2	3, april	DATE
gujaf-77	396	3	2021	CARDINAL
gujaf-77	396	4	16	CARDINAL
gujaf-77	397	1	south asian	NORP
gujaf-77	397	2	5(3	CARDINAL
gujaf-77	397	3	434–446	CARDINAL
gujaf-77	397	4	m. (	PERSON
gujaf-77	397	5	2013	DATE
gujaf-77	398	1	egypt	GPE
gujaf-77	399	1	ssrn electronic journal	ORG
gujaf-77	399	2	4(17	CARDINAL
gujaf-77	400	1	https://doi.org/10.2139/ssrn.2311005 udofia	PERSON
gujaf-77	400	2	i. e.	PERSON
gujaf-77	400	3	2019	DATE
gujaf-77	401	1	nigeria	GPE
gujaf-77	402	1	university of lagos	ORG
gujaf-77	403	1	umukoro	PERSON
gujaf-77	403	2	o. e.	PERSON
gujaf-77	403	3	o. r.	PERSON
gujaf-77	403	4	adegboye	GPE
gujaf-77	403	5	a.	GPE
gujaf-77	403	6	ajetunmobi	GPE
gujaf-77	403	7	o., & nwaze	ORG
gujaf-77	403	8	2019	DATE
gujaf-77	404	1	nigeria board	ORG
gujaf-77	404	2	nigeria	GPE
gujaf-77	405	1	journal of energy	ORG
gujaf-77	405	2	3(1	CARDINAL
gujaf-77	405	3	1–10	CARDINAL
gujaf-77	405	4	j. (	PERSON
gujaf-77	405	5	2012	DATE
gujaf-77	406	1	nigerian	NORP
gujaf-77	407	1	african	NORP
gujaf-77	407	2	6(3	CARDINAL
gujaf-77	407	3	352	CARDINAL
gujaf-77	407	4	365	CARDINAL
gujaf-77	408	1	https://doi.org/10.4314/afrrev.v6i3.5 uwuigbe	ORG
gujaf-77	408	2	uwalomwa	GPE
gujaf-77	408	3	b.-c	GPE
gujaf-77	408	4	a. m.	PERSON
gujaf-77	408	5	2011	DATE
gujaf-77	409	1	nigeria	GPE
gujaf-77	410	1	4(5	DATE
gujaf-77	410	2	164–176	CARDINAL
gujaf-77	411	1	http://search.ebscohost.com/login.aspx?direct=true&db=bsu&an=74424102&site=ehostlive wooldridge	PERSON
gujaf-77	411	2	j. m.	PERSON
gujaf-77	411	3	2011	DATE
gujaf-77	414	1	120–121	CARDINAL
gujaf-77	415	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	NORP
gujaf-77	415	2	o. a.	PERSON
gujaf-77	415	3	2018	DATE
gujaf-77	416	1	nigeria	GPE
gujaf-77	417	1	journal of environmental	ORG
gujaf-77	417	2	403–412	CARDINAL
gujaf-77	418	1	zubeltzu-jaka	PERSON
gujaf-77	418	2	e., & ortas	ORG
gujaf-77	418	3	2019	DATE
gujaf-77	420	1	1(9	CARDINAL
gujaf-77	420	2	1–25	CARDINAL