id	sid	eid	entity	type
ijtc-1661	1	1	ilomata international journal of tax and accounting p-issn	ORG
ijtc-1661	1	2	2714-9838	CARDINAL
ijtc-1661	1	3	2714	CARDINAL
ijtc-1661	2	1	5	CARDINAL
ijtc-1661	2	2	3	CARDINAL
ijtc-1661	2	3	856 866 856	QUANTITY
ijtc-1661	2	4	ilomata international journal of tax & accounting	ORG
ijtc-1661	2	5	kwara	GPE
ijtc-1661	2	6	kayode david kolawole1 1walter	PERSON
ijtc-1661	2	7	sisulu university	ORG
ijtc-1661	2	8	south africa	GPE
ijtc-1661	2	9	march 28, 2024	DATE
ijtc-1661	2	10	july 1	DATE
ijtc-1661	2	11	2024	CARDINAL
ijtc-1661	2	12	july 31	DATE
ijtc-1661	2	13	2024	CARDINAL
ijtc-1661	2	14	kolawole	PERSON
ijtc-1661	2	15	k.d.	GPE
ijtc-1661	2	16	2024	CARDINAL
ijtc-1661	3	1	kwara state	GPE
ijtc-1661	4	1	ilomata international journal of tax and accounting	ORG
ijtc-1661	4	2	5(3	CARDINAL
ijtc-1661	5	1	856 866 https://doi.org/10.61194/ijtc.v5i3.1661	CARDINAL
ijtc-1661	5	2	kwara state	ORG
ijtc-1661	7	1	576	CARDINAL
ijtc-1661	7	2	creswell	PERSON
ijtc-1661	7	3	2012	DATE
ijtc-1661	8	1	pls	NORP
ijtc-1661	9	1	kwara state	PERSON
ijtc-1661	10	1	kwara state	PERSON
ijtc-1661	11	1	kwara state	PERSON
ijtc-1661	12	1	csr	ORG
ijtc-1661	12	2	kwara state	PERSON
ijtc-1661	15	1	4.0	CARDINAL
ijtc-1661	15	2	csr	ORG
ijtc-1661	16	1	seelos & maak	ORG
ijtc-1661	16	2	2016	DATE
ijtc-1661	17	1	2022	CARDINAL
ijtc-1661	17	2	2022	CARDINAL
ijtc-1661	19	1	obiekwe &	ORG
ijtc-1661	19	2	2019	DATE
ijtc-1661	19	3	kolawole et al.	PERSON
ijtc-1661	19	4	2021	CARDINAL
ijtc-1661	19	5	chebbi & ammer	ORG
ijtc-1661	19	6	2022	CARDINAL
ijtc-1661	22	1	kwara state	ORG
ijtc-1661	22	2	kolawole 857	PERSON
ijtc-1661	22	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	22	4	warfield	ORG
ijtc-1661	22	5	2018	DATE
ijtc-1661	23	1	maqbool & hurrah	ORG
ijtc-1661	23	2	2020	DATE
ijtc-1661	24	1	fagbemi	PERSON
ijtc-1661	24	2	2017	CARDINAL
ijtc-1661	24	3	liu	PERSON
ijtc-1661	24	4	2023	CARDINAL
ijtc-1661	24	5	coelho, jayantilal & ferreira	ORG
ijtc-1661	24	6	2023	CARDINAL
ijtc-1661	26	1	hasan et al	PERSON
ijtc-1661	26	2	2021	CARDINAL
ijtc-1661	26	3	kpmg	ORG
ijtc-1661	26	4	92%	PERCENT
ijtc-1661	26	5	250	CARDINAL
ijtc-1661	26	6	annual	DATE
ijtc-1661	26	7	csr	ORG
ijtc-1661	26	8	ojuando & kihara	ORG
ijtc-1661	26	9	2022	CARDINAL
ijtc-1661	26	10	al lawati & hussainey	ORG
ijtc-1661	26	11	2022	CARDINAL
ijtc-1661	27	1	nigerian	NORP
ijtc-1661	28	1	2012	DATE
ijtc-1661	28	2	al-ma’ani	PERSON
ijtc-1661	28	3	al-qudah	PERSON
ijtc-1661	28	4	2019	DATE
ijtc-1661	28	5	yunusa et al.	PERSON
ijtc-1661	28	6	2023	CARDINAL
ijtc-1661	29	1	csr	ORG
ijtc-1661	29	2	2014	DATE
ijtc-1661	29	3	iqbal	PERSON
ijtc-1661	29	4	ahmad	PERSON
ijtc-1661	29	5	hamad	PERSON
ijtc-1661	29	6	bashir, & sattar	ORG
ijtc-1661	29	7	2014	DATE
ijtc-1661	29	8	singh & misra	ORG
ijtc-1661	29	9	2021	CARDINAL
ijtc-1661	29	10	& aziz	PERSON
ijtc-1661	29	11	2022	CARDINAL
ijtc-1661	30	1	csr	ORG
ijtc-1661	30	2	nigerian	NORP
ijtc-1661	31	1	csr	ORG
ijtc-1661	31	2	kwara state	ORG
ijtc-1661	33	1	csr	ORG
ijtc-1661	34	1	third	ORDINAL
ijtc-1661	34	2	fourth	ORDINAL
ijtc-1661	38	1	kwara state	ORG
ijtc-1661	41	1	4.0	CARDINAL
ijtc-1661	42	1	4.0	CARDINAL
ijtc-1661	42	2	five	CARDINAL
ijtc-1661	42	3	5	CARDINAL
ijtc-1661	42	4	4	DATE
ijtc-1661	42	5	3	DATE
ijtc-1661	42	6	2	DATE
ijtc-1661	42	7	1	CARDINAL
ijtc-1661	43	1	creswell	ORG
ijtc-1661	43	2	creswell	PERSON
ijtc-1661	43	3	2012	DATE
ijtc-1661	44	1	greater than 50,000	CARDINAL
ijtc-1661	45	1	kwara	GPE
ijtc-1661	45	2	kolawole 858	PERSON
ijtc-1661	45	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	47	1	95 percent	PERCENT
ijtc-1661	48	1	0.5	CARDINAL
ijtc-1661	50	1	3.8416 x	MONEY
ijtc-1661	50	2	0.0016	CARDINAL
ijtc-1661	51	1	600 newss	QUANTITY
ijtc-1661	52	1	first	ORDINAL
ijtc-1661	54	1	600	CARDINAL
ijtc-1661	54	2	1	CARDINAL
ijtc-1661	55	1	600-1	CARDINAL
ijtc-1661	55	2	13988	DATE
ijtc-1661	56	1	575.631	CARDINAL
ijtc-1661	57	1	≈ 576	CARDINAL
ijtc-1661	57	2	576	CARDINAL
ijtc-1661	58	1	576	CARDINAL
ijtc-1661	58	2	kwara state	GPE
ijtc-1661	59	1	three	CARDINAL
ijtc-1661	59	2	nigeria	GPE
ijtc-1661	59	3	edr	PERSON
ijtc-1661	59	4	kwara	GPE
ijtc-1661	59	5	kolawole 859	PERSON
ijtc-1661	59	6	ilomata international journal of tax & accounting	ORG
ijtc-1661	59	7	β2edr+	NORP
ijtc-1661	59	8	edr	ORG
ijtc-1661	60	1	1	CARDINAL
ijtc-1661	60	2	max	PERSON
ijtc-1661	60	3	4.159 4.000 2.000	MONEY
ijtc-1661	60	4	226.000	CARDINAL
ijtc-1661	60	5	3.739 4.000 2.000	MONEY
ijtc-1661	60	6	0.323 226.000	CARDINAL
ijtc-1661	60	7	4.004 4.000 1.000 5.000	MONEY
ijtc-1661	60	8	226.000	CARDINAL
ijtc-1661	60	9	3.673	CARDINAL
ijtc-1661	60	10	0.830	MONEY
ijtc-1661	60	11	226.000	CARDINAL
ijtc-1661	60	12	3.690 3.000 3.000	MONEY
ijtc-1661	60	13	226.000	MONEY
ijtc-1661	60	14	3.690 3.000 3.000	MONEY
ijtc-1661	60	15	0.603	CARDINAL
ijtc-1661	60	16	226.000	MONEY
ijtc-1661	60	17	2024	CARDINAL
ijtc-1661	60	18	1	CARDINAL
ijtc-1661	61	1	2.50	CARDINAL
ijtc-1661	61	2	1.5	CARDINAL
ijtc-1661	62	1	2.50	CARDINAL
ijtc-1661	62	2	2.50	CARDINAL
ijtc-1661	63	1	less than 1.5	CARDINAL
ijtc-1661	63	2	1.5	CARDINAL
ijtc-1661	65	1	2.5	CARDINAL
ijtc-1661	65	2	kwara state	ORG
ijtc-1661	65	3	kolawole 860	PERSON
ijtc-1661	65	4	ilomata international journal of tax & accounting	ORG
ijtc-1661	65	5	1.5	CARDINAL
ijtc-1661	67	1	csr	ORG
ijtc-1661	67	2	csr	ORG
ijtc-1661	68	1	1	CARDINAL
ijtc-1661	68	2	csr	ORG
ijtc-1661	68	3	smartpls	NORP
ijtc-1661	68	4	2024	CARDINAL
ijtc-1661	68	5	csr	ORG
ijtc-1661	68	6	1	CARDINAL
ijtc-1661	69	1	only one	CARDINAL
ijtc-1661	69	2	one	CARDINAL
ijtc-1661	69	3	1	CARDINAL
ijtc-1661	70	1	one	CARDINAL
ijtc-1661	70	2	1	CARDINAL
ijtc-1661	71	1	higher than 0.50	CARDINAL
ijtc-1661	74	1	two	CARDINAL
ijtc-1661	76	1	kwara state	ORG
ijtc-1661	76	2	kolawole 861	PERSON
ijtc-1661	76	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	76	4	2	CARDINAL
ijtc-1661	76	5	2024	CARDINAL
ijtc-1661	76	6	4.15	CARDINAL
ijtc-1661	77	1	10	CARDINAL
ijtc-1661	77	2	10	CARDINAL
ijtc-1661	80	1	3	CARDINAL
ijtc-1661	80	2	0.491	CARDINAL
ijtc-1661	80	3	0.495	MONEY
ijtc-1661	81	1	0.166	CARDINAL
ijtc-1661	81	2	0.016	MONEY
ijtc-1661	81	3	0.100 0.093	MONEY
ijtc-1661	81	4	0.196	MONEY
ijtc-1661	81	5	0.016 0.004	CARDINAL
ijtc-1661	81	6	0.904	CARDINAL
ijtc-1661	81	7	2024	CARDINAL
ijtc-1661	81	8	csr	ORG
ijtc-1661	81	9	3	CARDINAL
ijtc-1661	82	1	csr	ORG
ijtc-1661	82	2	0.05	CARDINAL
ijtc-1661	82	3	1.96	CARDINAL
ijtc-1661	83	1	2.200	CARDINAL
ijtc-1661	83	2	3.758	CARDINAL
ijtc-1661	83	3	5.932	CARDINAL
ijtc-1661	83	4	5.704	CARDINAL
ijtc-1661	83	5	3.329	CARDINAL
ijtc-1661	83	6	kwara	GPE
ijtc-1661	83	7	kolawole 862	PERSON
ijtc-1661	83	8	ilomata international journal of tax & accounting	ORG
ijtc-1661	83	9	csr	ORG
ijtc-1661	83	10	less than 1.96	CARDINAL
ijtc-1661	83	11	0.05	CARDINAL
ijtc-1661	84	1	4	CARDINAL
ijtc-1661	85	1	0.356	CARDINAL
ijtc-1661	85	2	2024	CARDINAL
ijtc-1661	85	3	4	CARDINAL
ijtc-1661	86	1	20%	PERCENT
ijtc-1661	89	1	5	CARDINAL
ijtc-1661	90	1	responsib ility	ORG
ijtc-1661	90	2	al responsibi	PERSON
ijtc-1661	90	3	0.170	CARDINAL
ijtc-1661	90	4	0.066	CARDINAL
ijtc-1661	90	5	0.003	CARDINAL
ijtc-1661	90	6	0.039	CARDINAL
ijtc-1661	90	7	2024	CARDINAL
ijtc-1661	90	8	f-square	PRODUCT
ijtc-1661	90	9	5	CARDINAL
ijtc-1661	91	1	kwara state	ORG
ijtc-1661	91	2	kolawole 863	PERSON
ijtc-1661	91	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	92	1	csr	ORG
ijtc-1661	92	2	less than 0.35	CARDINAL
ijtc-1661	93	1	csr	ORG
ijtc-1661	94	1	ali et al	PERSON
ijtc-1661	95	1	2010	DATE
ijtc-1661	95	2	sujana	PERSON
ijtc-1661	95	3	2013	DATE
ijtc-1661	95	4	belinda	PERSON
ijtc-1661	95	5	2014	DATE
ijtc-1661	95	6	solanke et al	PERSON
ijtc-1661	96	1	2023	CARDINAL
ijtc-1661	96	2	csr	ORG
ijtc-1661	96	3	edr	ORG
ijtc-1661	96	4	kwara state	GPE
ijtc-1661	97	1	csr	ORG
ijtc-1661	97	2	csr	ORG
ijtc-1661	97	3	rui et al.	PERSON
ijtc-1661	97	4	2001	DATE
ijtc-1661	97	5	setiawan et al	PERSON
ijtc-1661	97	6	2022	CARDINAL
ijtc-1661	97	7	obiekwe &	ORG
ijtc-1661	97	8	2019	DATE
ijtc-1661	97	9	albuhisi & abdallah 2019	ORG
ijtc-1661	98	1	csr	ORG
ijtc-1661	99	1	kwara state	GPE
ijtc-1661	100	1	csr	ORG
ijtc-1661	101	1	kwara state	PERSON
ijtc-1661	102	1	csr	ORG
ijtc-1661	102	2	kwara state	ORG
ijtc-1661	103	1	kwara state company	ORG
ijtc-1661	104	1	nigeria	GPE
ijtc-1661	105	1	abubakar	PERSON
ijtc-1661	105	2	a. a.	PERSON
ijtc-1661	105	3	g.	PERSON
ijtc-1661	105	4	m., & ahmad	ORG
ijtc-1661	105	5	m. d.	PERSON
ijtc-1661	105	6	2017	CARDINAL
ijtc-1661	106	1	nigeria	GPE
ijtc-1661	107	1	research journal of finance	ORG
ijtc-1661	107	2	59-63	CARDINAL
ijtc-1661	108	1	albuhisi	PERSON
ijtc-1661	108	2	& abdallah	PERSON
ijtc-1661	108	3	a.b.	GPE
ijtc-1661	108	4	2018	DATE
ijtc-1661	110	1	35(7	CARDINAL
ijtc-1661	110	2	1360	CARDINAL
ijtc-1661	111	1	ali	PERSON
ijtc-1661	111	2	i.	PERSON
ijtc-1661	111	3	rahman	PERSON
ijtc-1661	111	4	k., ali	PERSON
ijtc-1661	111	5	s.	GPE
ijtc-1661	111	6	yousaf	GPE
ijtc-1661	111	7	j. & zia	ORG
ijtc-1661	111	8	2010	DATE
ijtc-1661	113	1	african journal of business management	ORG
ijtc-1661	113	2	4	CARDINAL
ijtc-1661	113	3	2796	CARDINAL
ijtc-1661	114	1	kwara state	ORG
ijtc-1661	114	2	kolawole 864	PERSON
ijtc-1661	114	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	114	4	al lawati, h. & hussainey	ORG
ijtc-1661	114	5	k.	PERSON
ijtc-1661	114	6	2022	CARDINAL
ijtc-1661	116	1	14	CARDINAL
ijtc-1661	116	2	7815	DATE
ijtc-1661	117	1	al-ma’ani	PERSON
ijtc-1661	117	2	b.	PERSON
ijtc-1661	117	3	s. & shrouf	ORG
ijtc-1661	117	4	h.	PERSON
ijtc-1661	117	5	2019	DATE
ijtc-1661	118	1	jordan	GPE
ijtc-1661	119	1	13(4	DATE
ijtc-1661	119	2	1-11	CARDINAL
ijtc-1661	119	3	k., & ammer	ORG
ijtc-1661	119	4	m. a.	PERSON
ijtc-1661	119	5	2022	CARDINAL
ijtc-1661	120	1	esg	ORG
ijtc-1661	120	2	saudi arabia	GPE
ijtc-1661	121	1	article 12173	LAW
ijtc-1661	122	1	coelho	PERSON
ijtc-1661	122	2	r. jayantilal	PERSON
ijtc-1661	122	3	s. & ferreira	ORG
ijtc-1661	122	4	j. j.	PERSON
ijtc-1661	122	5	2023	CARDINAL
ijtc-1661	124	1	30,1535–1560	DATE
ijtc-1661	124	2	hayat	PERSON
ijtc-1661	124	3	m. a.	PERSON
ijtc-1661	124	4	naim	PERSON
ijtc-1661	124	5	s.	PERSON
ijtc-1661	124	6	2022	CARDINAL
ijtc-1661	126	1	16(3	CARDINAL
ijtc-1661	126	2	56–78	CARDINAL
ijtc-1661	126	3	igbal	ORG
ijtc-1661	126	4	b. b.	PERSON
ijtc-1661	126	5	ahmad	GPE
ijtc-1661	126	6	s. o.	PERSON
ijtc-1661	126	7	hamad	PERSON
ijtc-1661	126	8	a. m.	PERSON
ijtc-1661	126	9	bashir, a. & sattar	ORG
ijtc-1661	126	10	f.	PERSON
ijtc-1661	126	11	2014	DATE
ijtc-1661	130	1	3(1	CARDINAL
ijtc-1661	130	2	6	CARDINAL
ijtc-1661	131	1	itoya	PERSON
ijtc-1661	131	2	b. a.	PERSON
ijtc-1661	131	3	a. i.	PERSON
ijtc-1661	131	4	c. n., &	PERSON
ijtc-1661	131	5	r. o.	PERSON
ijtc-1661	131	6	2022	CARDINAL
ijtc-1661	132	1	nigerian	NORP
ijtc-1661	133	1	205–219	CARDINAL
ijtc-1661	134	1	kolawole	PERSON
ijtc-1661	134	2	k. d.	PERSON
ijtc-1661	134	3	busari	GPE
ijtc-1661	134	4	r. r. & abdulmumin	ORG
ijtc-1661	134	5	b. a.	PERSON
ijtc-1661	134	6	2021	CARDINAL
ijtc-1661	135	1	nigeria	GPE
ijtc-1661	136	1	journal of management sciences	ORG
ijtc-1661	136	2	4(2	CARDINAL
ijtc-1661	136	3	106	CARDINAL
ijtc-1661	137	1	j., jiang	PERSON
ijtc-1661	137	2	s.	PERSON
ijtc-1661	137	3	toa	ORG
ijtc-1661	137	4	x.	GPE
ijtc-1661	137	5	w.	PERSON
ijtc-1661	137	6	2018	DATE
ijtc-1661	139	1	journal of management	ORG
ijtc-1661	139	2	8(2	CARDINAL
ijtc-1661	139	3	40-50	CARDINAL
ijtc-1661	139	4	s., & hurrah	ORG
ijtc-1661	139	5	s. a.	PERSON
ijtc-1661	139	6	2020	DATE
ijtc-1661	140	1	indian	NORP
ijtc-1661	141	1	social responsibility journal	ORG
ijtc-1661	143	1	mwangi	PERSON
ijtc-1661	143	2	c. i.	PERSON
ijtc-1661	143	3	j. j.	PERSON
ijtc-1661	143	4	2013	DATE
ijtc-1661	144	1	the nairobi securities exchange	ORG
ijtc-1661	145	1	international journal of business	ORG
ijtc-1661	145	2	3	CARDINAL
ijtc-1661	145	3	81	CARDINAL
ijtc-1661	146	1	obiekwe, o. &nwaeke	ORG
ijtc-1661	146	2	l.i.	PERSON
ijtc-1661	146	3	2019	DATE
ijtc-1661	148	1	social sciences	ORG
ijtc-1661	148	2	5(2	CARDINAL
ijtc-1661	148	3	117126	DATE
ijtc-1661	149	1	kwara state	ORG
ijtc-1661	149	2	kolawole 865	PERSON
ijtc-1661	149	3	ilomata international journal of tax & accounting	ORG
ijtc-1661	149	4	a.	PERSON
ijtc-1661	149	5	2022	CARDINAL
ijtc-1661	150	1	kenya	GPE
ijtc-1661	151	1	jomo kenyatta university of agriculture and technology	ORG
ijtc-1661	151	2	nairobi	GPE
ijtc-1661	151	3	kenya	GPE
ijtc-1661	152	1	okiro	GPE
ijtc-1661	152	2	k.	PERSON
ijtc-1661	152	3	omoro	ORG
ijtc-1661	152	4	n., & kinyua	ORG
ijtc-1661	152	5	2013	DATE
ijtc-1661	153	1	kenya	GPE
ijtc-1661	154	1	journal of emerging issues	ORG
ijtc-1661	154	2	3	CARDINAL
ijtc-1661	154	3	1057-1064	CARDINAL
ijtc-1661	155	1	omoro	ORG
ijtc-1661	155	2	e. o.	PERSON
ijtc-1661	155	3	kinyua	NORP
ijtc-1661	155	4	j. m., & okiro	PERSON
ijtc-1661	155	5	k. m.	PERSON
ijtc-1661	155	6	2014	DATE
ijtc-1661	157	1	32–45	CARDINAL
ijtc-1661	157	2	o. f.	PERSON
ijtc-1661	158	1	2012).corporate	CARDINAL
ijtc-1661	158	2	nigeria	GPE
ijtc-1661	159	1	european journal of business and management	ORG
ijtc-1661	161	1	4(8	CARDINAL
ijtc-1661	161	2	149-159	CARDINAL
ijtc-1661	162	1	o. f., & fagbemi	ORG
ijtc-1661	162	2	2019	DATE
ijtc-1661	163	1	nigeria	GPE
ijtc-1661	164	1	university osogbo journal of management	ORG
ijtc-1661	164	2	4(3	CARDINAL
ijtc-1661	164	3	1-22	CARDINAL
ijtc-1661	165	1	a.	PERSON
ijtc-1661	165	2	2013	DATE
ijtc-1661	167	1	uk	GPE
ijtc-1661	167	2	palgrave macmillan	PERSON
ijtc-1661	168	1	doi:10.1057/9781-13737562-9 rui	ORG
ijtc-1661	168	2	muralidhar	GPE
ijtc-1661	168	3	k.	GPE
ijtc-1661	168	4	janney	GPE
ijtc-1661	168	5	j., & paul	ORG
ijtc-1661	168	6	2001	DATE
ijtc-1661	169	1	csr	ORG
ijtc-1661	170	1	quarterly	DATE
ijtc-1661	170	2	11(2	CARDINAL
ijtc-1661	170	3	233–252	CARDINAL
ijtc-1661	171	1	seelos	GPE
ijtc-1661	171	2	c. & maak	ORG
ijtc-1661	171	3	t.	GPE
ijtc-1661	171	4	2016	CARDINAL
ijtc-1661	173	1	j. c. wren	GPE
ijtc-1661	175	1	setiawan	PERSON
ijtc-1661	175	2	d.	NORP
ijtc-1661	175	3	r. w.	PERSON
ijtc-1661	175	4	k.	PERSON
ijtc-1661	175	5	rizky	PERSON
ijtc-1661	175	6	w., & widawati	ORG
ijtc-1661	175	7	s.	PERSON
ijtc-1661	175	8	2022	CARDINAL
ijtc-1661	176	1	csr	ORG
ijtc-1661	176	2	indonesia	GPE
ijtc-1661	177	1	15(1	CARDINAL
ijtc-1661	178	1	singh	GPE
ijtc-1661	178	2	k. & misra	ORG
ijtc-1661	178	3	m.	PERSON
ijtc-1661	178	4	2021	CARDINAL
ijtc-1661	179	1	csr	ORG
ijtc-1661	180	1	european	NORP
ijtc-1661	180	2	27	CARDINAL
ijtc-1661	180	3	1	CARDINAL
ijtc-1661	181	1	solanke	PERSON
ijtc-1661	181	2	k.	PERSON
ijtc-1661	181	3	s.	PERSON
ijtc-1661	181	4	m., & kolawole	ORG
ijtc-1661	181	5	a.	PERSON
ijtc-1661	181	6	2023	CARDINAL
ijtc-1661	182	1	csr	ORG
ijtc-1661	182	2	nigeria	GPE
ijtc-1661	183	1	10(3	CARDINAL
ijtc-1661	183	2	204–218	CARDINAL
ijtc-1661	184	1	t. d.	NORP
ijtc-1661	184	2	2022	CARDINAL
ijtc-1661	186	1	60856104	DATE
ijtc-1661	187	1	warfield	PERSON
ijtc-1661	187	2	t. d.	GPE
ijtc-1661	187	3	2018	DATE
ijtc-1661	189	1	30(4	CARDINAL
ijtc-1661	189	2	5	CARDINAL
ijtc-1661	190	1	h., jerry, n., & ayuba	PERSON
ijtc-1661	190	2	a.	PERSON
ijtc-1661	190	3	2023	CARDINAL
ijtc-1661	191	1	csr	ORG
ijtc-1661	191	2	nigeria	GPE
ijtc-1661	192	1	journal of management and financial studies	ORG
ijtc-1661	192	2	5(2	CARDINAL
ijtc-1661	192	3	112–124	CARDINAL
ijtc-1661	193	1	kwara	GPE
ijtc-1661	193	2	kolawole	PERSON
ijtc-1661	194	1	866	CARDINAL
ijtc-1661	194	2	ilomata international journal of tax &	ORG
ijtc-1661	194	3	zhang, j. & liu	ORG
ijtc-1661	194	4	z.	PERSON
ijtc-1661	194	5	2023	CARDINAL
ijtc-1661	196	1	15, 16864	DATE