id	sid	tid	token	lemma	pos
aijbe-683	1	1	american	american	PROPN
aijbe-683	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-683	1	3	journal	journal	NOUN
aijbe-683	1	4	of	of	ADP
aijbe-683	1	5	business	business	NOUN
aijbe-683	1	6	and	and	CCONJ
aijbe-683	1	7	economics	economic	NOUN
aijbe-683	1	8	issn	issn	PROPN
aijbe-683	1	9	:	:	PUNCT
aijbe-683	1	10	2837	2837	NUM
aijbe-683	1	11	-	-	SYM
aijbe-683	1	12	1909|	1909|	NUM
aijbe-683	1	13	impact	impact	NOUN
aijbe-683	1	14	factor	factor	NOUN
aijbe-683	1	15	:	:	PUNCT
aijbe-683	1	16	6.71	6.71	NUM
aijbe-683	1	17	volume	volume	NOUN
aijbe-683	1	18	.	.	PUNCT
aijbe-683	2	1	11	11	NUM
aijbe-683	2	2	,	,	PUNCT
aijbe-683	2	3	number	number	NOUN
aijbe-683	2	4	2	2	NUM
aijbe-683	2	5	;	;	PUNCT
aijbe-683	2	6	april	april	PROPN
aijbe-683	2	7	-	-	PUNCT
aijbe-683	2	8	june	june	PROPN
aijbe-683	2	9	,	,	PUNCT
aijbe-683	2	10	2024	2024	NUM
aijbe-683	2	11	;	;	PUNCT
aijbe-683	2	12	published	publish	VERB
aijbe-683	2	13	by	by	ADP
aijbe-683	2	14	:	:	PUNCT
aijbe-683	2	15	scientific	scientific	ADJ
aijbe-683	2	16	and	and	CCONJ
aijbe-683	2	17	academic	academic	ADJ
aijbe-683	2	18	development	development	PROPN
aijbe-683	2	19	institute	institute	PROPN
aijbe-683	2	20	(	(	PUNCT
aijbe-683	2	21	sadi	sadi	PROPN
aijbe-683	2	22	)	)	PUNCT
aijbe-683	2	23	8933	8933	NUM
aijbe-683	3	1	willis	willis	PROPN
aijbe-683	3	2	ave	ave	PROPN
aijbe-683	3	3	los	los	PROPN
aijbe-683	3	4	angeles	angeles	PROPN
aijbe-683	3	5	,	,	PUNCT
aijbe-683	3	6	california	california	PROPN
aijbe-683	3	7	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	PROPN
aijbe-683	4	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-683	4	2	1	1	NUM
aijbe-683	4	3	american	american	ADJ
aijbe-683	4	4	interdisciplinary	interdisciplinary	ADJ
aijbe-683	4	5	journal	journal	NOUN
aijbe-683	4	6	of	of	ADP
aijbe-683	4	7	business	business	NOUN
aijbe-683	4	8	and	and	CCONJ
aijbe-683	4	9	economics	economic	NOUN
aijbe-683	4	10	|	|	ADV
aijbe-683	4	11	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	4	12	voluntary	voluntary	ADJ
aijbe-683	4	13	disclosure	disclosure	NOUN
aijbe-683	4	14	and	and	CCONJ
aijbe-683	4	15	financial	financial	ADJ
aijbe-683	4	16	performance	performance	NOUN
aijbe-683	4	17	of	of	ADP
aijbe-683	4	18	listed	list	VERB
aijbe-683	4	19	consumer	consumer	NOUN
aijbe-683	4	20	goods	good	NOUN
aijbe-683	4	21	firms	firm	NOUN
aijbe-683	4	22	in	in	ADP
aijbe-683	4	23	nigeria	nigeria	PROPN
aijbe-683	5	1	1ezejofor	1ezejofor	PROPN
aijbe-683	5	2	,	,	PUNCT
aijbe-683	5	3	raymond	raymond	PROPN
aijbe-683	5	4	a	a	PROPN
aijbe-683	5	5	,	,	PUNCT
aijbe-683	5	6	2ozuomba	2ozuomba	NUM
aijbe-683	5	7	chidinma	chidinma	PROPN
aijbe-683	5	8	nwamaka	nwamaka	PROPN
aijbe-683	5	9	,	,	PUNCT
aijbe-683	5	10	3udochukwu	3udochukwu	NUM
aijbe-683	5	11	chikaodili	chikaodili	NOUN
aijbe-683	5	12	n	n	NOUN
aijbe-683	5	13	and	and	CCONJ
aijbe-683	5	14	4alamene	4alamene	NUM
aijbe-683	5	15	inimotimi	inimotimi	ADJ
aijbe-683	5	16	thursday	thursday	PROPN
aijbe-683	5	17	1department	1department	NUM
aijbe-683	5	18	of	of	ADP
aijbe-683	5	19	accountancy	accountancy	NOUN
aijbe-683	5	20	,	,	PUNCT
aijbe-683	5	21	nnamdi	nnamdi	PROPN
aijbe-683	5	22	azikiwe	azikiwe	PROPN
aijbe-683	5	23	university	university	PROPN
aijbe-683	5	24	,	,	PUNCT
aijbe-683	5	25	awka	awka	NOUN
aijbe-683	5	26	,	,	PUNCT
aijbe-683	5	27	2department	2department	NUM
aijbe-683	5	28	of	of	ADP
aijbe-683	5	29	accounting	accounting	NOUN
aijbe-683	5	30	,	,	PUNCT
aijbe-683	5	31	university	university	NOUN
aijbe-683	5	32	of	of	ADP
aijbe-683	5	33	agriculture	agriculture	PROPN
aijbe-683	5	34	and	and	CCONJ
aijbe-683	5	35	environmental	environmental	ADJ
aijbe-683	5	36	sciences	science	NOUN
aijbe-683	5	37	,	,	PUNCT
aijbe-683	5	38	umuagwo	umuagwo	ADJ
aijbe-683	5	39	,	,	PUNCT
aijbe-683	5	40	3department	3department	NUM
aijbe-683	5	41	of	of	ADP
aijbe-683	5	42	accountancy	accountancy	NOUN
aijbe-683	5	43	,	,	PUNCT
aijbe-683	5	44	alex	alex	PROPN
aijbe-683	5	45	ekwueme	ekwueme	PROPN
aijbe-683	5	46	federal	federal	PROPN
aijbe-683	5	47	university	university	PROPN
aijbe-683	5	48	,	,	PUNCT
aijbe-683	5	49	ndufu	ndufu	PROPN
aijbe-683	5	50	alike	alike	ADV
aijbe-683	5	51	ikwo	ikwo	PROPN
aijbe-683	5	52	and	and	CCONJ
aijbe-683	5	53	4department	4department	NUM
aijbe-683	5	54	of	of	ADP
aijbe-683	5	55	accountancy	accountancy	NOUN
aijbe-683	5	56	,	,	PUNCT
aijbe-683	5	57	ebonyi	ebonyi	PROPN
aijbe-683	5	58	state	state	PROPN
aijbe-683	5	59	university	university	PROPN
aijbe-683	5	60	,	,	PUNCT
aijbe-683	5	61	abakiliki	abakiliki	PROPN
aijbe-683	5	62	email	email	NOUN
aijbe-683	5	63	:	:	PUNCT
aijbe-683	5	64	thaddray4life@yahoo.com	thaddray4life@yahoo.com	NOUN
aijbe-683	5	65	;	;	PUNCT
aijbe-683	5	66	chidinma.ozuomba@uaes.edu.ng	chidinma.ozuomba@uaes.edu.ng	ADV
aijbe-683	5	67	;	;	PUNCT
aijbe-683	5	68	chikankemo@gmail.com	chikankemo@gmail.com	X
aijbe-683	5	69	;	;	PUNCT
aijbe-683	5	70	inimotimialamene44@gmail.com	inimotimialamene44@gmail.com	X
aijbe-683	5	71	doi	doi	NOUN
aijbe-683	5	72	:	:	PUNCT
aijbe-683	5	73	https://doi.org/10.5281/zenodo.10912404	https://doi.org/10.5281/zenodo.10912404	NOUN
aijbe-683	5	74	abstract	abstract	NOUN
aijbe-683	5	75	:	:	PUNCT
aijbe-683	5	76	this	this	DET
aijbe-683	5	77	study	study	NOUN
aijbe-683	5	78	determined	determine	VERB
aijbe-683	5	79	the	the	DET
aijbe-683	5	80	effect	effect	NOUN
aijbe-683	5	81	of	of	ADP
aijbe-683	5	82	voluntary	voluntary	ADJ
aijbe-683	5	83	disclosure	disclosure	NOUN
aijbe-683	5	84	on	on	ADP
aijbe-683	5	85	financial	financial	ADJ
aijbe-683	5	86	performance	performance	NOUN
aijbe-683	5	87	of	of	ADP
aijbe-683	5	88	listed	list	VERB
aijbe-683	5	89	consumer	consumer	NOUN
aijbe-683	5	90	goods	good	NOUN
aijbe-683	5	91	firms	firm	NOUN
aijbe-683	5	92	in	in	ADP
aijbe-683	5	93	nigeria	nigeria	PROPN
aijbe-683	5	94	,	,	PUNCT
aijbe-683	5	95	using	use	VERB
aijbe-683	5	96	environmental	environmental	ADJ
aijbe-683	5	97	protection	protection	NOUN
aijbe-683	5	98	disclosure	disclosure	NOUN
aijbe-683	5	99	and	and	CCONJ
aijbe-683	5	100	employee	employee	NOUN
aijbe-683	5	101	welfare	welfare	NOUN
aijbe-683	5	102	as	as	ADP
aijbe-683	5	103	the	the	DET
aijbe-683	5	104	independent	independent	ADJ
aijbe-683	5	105	variables	variable	NOUN
aijbe-683	5	106	,	,	PUNCT
aijbe-683	5	107	while	while	SCONJ
aijbe-683	5	108	earnings	earning	NOUN
aijbe-683	5	109	per	per	ADP
aijbe-683	5	110	share	share	NOUN
aijbe-683	5	111	was	be	AUX
aijbe-683	5	112	used	use	VERB
aijbe-683	5	113	as	as	ADP
aijbe-683	5	114	a	a	DET
aijbe-683	5	115	proxy	proxy	NOUN
aijbe-683	5	116	for	for	ADP
aijbe-683	5	117	financial	financial	ADJ
aijbe-683	5	118	performance	performance	NOUN
aijbe-683	5	119	.	.	PUNCT
aijbe-683	6	1	ex	ex	PRON
aijbe-683	6	2	post	post	X
aijbe-683	6	3	facto	facto	X
aijbe-683	6	4	research	research	NOUN
aijbe-683	6	5	design	design	NOUN
aijbe-683	6	6	was	be	AUX
aijbe-683	6	7	adopted	adopt	VERB
aijbe-683	6	8	for	for	ADP
aijbe-683	6	9	the	the	DET
aijbe-683	6	10	study	study	NOUN
aijbe-683	6	11	.	.	PUNCT
aijbe-683	7	1	a	a	DET
aijbe-683	7	2	sample	sample	NOUN
aijbe-683	7	3	of	of	ADP
aijbe-683	7	4	18	18	NUM
aijbe-683	7	5	consumer	consumer	NOUN
aijbe-683	7	6	goods	good	NOUN
aijbe-683	7	7	firms	firm	NOUN
aijbe-683	7	8	was	be	AUX
aijbe-683	7	9	used	use	VERB
aijbe-683	7	10	and	and	CCONJ
aijbe-683	7	11	data	datum	NOUN
aijbe-683	7	12	extracted	extract	VERB
aijbe-683	7	13	from	from	ADP
aijbe-683	7	14	the	the	DET
aijbe-683	7	15	companies	company	NOUN
aijbe-683	7	16	audited	audit	VERB
aijbe-683	7	17	annual	annual	ADJ
aijbe-683	7	18	reports	report	NOUN
aijbe-683	7	19	and	and	CCONJ
aijbe-683	7	20	accounts	account	NOUN
aijbe-683	7	21	of	of	ADP
aijbe-683	7	22	the	the	DET
aijbe-683	7	23	firms	firm	NOUN
aijbe-683	7	24	from	from	ADP
aijbe-683	7	25	2013	2013	NUM
aijbe-683	7	26	to	to	ADP
aijbe-683	7	27	2022	2022	NUM
aijbe-683	7	28	.	.	PUNCT
aijbe-683	8	1	based	base	VERB
aijbe-683	8	2	on	on	ADP
aijbe-683	8	3	the	the	DET
aijbe-683	8	4	data	datum	NOUN
aijbe-683	8	5	tested	tested	AUX
aijbe-683	8	6	,	,	PUNCT
aijbe-683	8	7	the	the	DET
aijbe-683	8	8	result	result	NOUN
aijbe-683	8	9	shows	show	VERB
aijbe-683	8	10	that	that	SCONJ
aijbe-683	8	11	environmental	environmental	ADJ
aijbe-683	8	12	protection	protection	NOUN
aijbe-683	8	13	disclosure	disclosure	NOUN
aijbe-683	8	14	;	;	PUNCT
aijbe-683	8	15	corporate	corporate	ADJ
aijbe-683	8	16	donation	donation	NOUN
aijbe-683	8	17	and	and	CCONJ
aijbe-683	8	18	employee	employee	NOUN
aijbe-683	8	19	welfare	welfare	NOUN
aijbe-683	8	20	will	will	AUX
aijbe-683	8	21	firm	firm	VERB
aijbe-683	8	22	size	size	NOUN
aijbe-683	8	23	as	as	SCONJ
aijbe-683	8	24	the	the	DET
aijbe-683	8	25	control	control	NOUN
aijbe-683	8	26	variable	variable	NOUN
aijbe-683	8	27	was	be	AUX
aijbe-683	8	28	significant	significant	ADJ
aijbe-683	8	29	.	.	PUNCT
aijbe-683	9	1	it	it	PRON
aijbe-683	9	2	was	be	AUX
aijbe-683	9	3	recommended	recommend	VERB
aijbe-683	9	4	among	among	ADP
aijbe-683	9	5	others	other	NOUN
aijbe-683	9	6	,	,	PUNCT
aijbe-683	9	7	that	that	SCONJ
aijbe-683	9	8	there	there	PRON
aijbe-683	9	9	should	should	AUX
aijbe-683	9	10	be	be	AUX
aijbe-683	9	11	constant	constant	ADJ
aijbe-683	9	12	environmental	environmental	ADJ
aijbe-683	9	13	disclosure	disclosure	NOUN
aijbe-683	9	14	by	by	ADP
aijbe-683	9	15	the	the	DET
aijbe-683	9	16	firms	firm	NOUN
aijbe-683	9	17	for	for	ADP
aijbe-683	9	18	mitigating	mitigate	VERB
aijbe-683	9	19	its	its	PRON
aijbe-683	9	20	environmental	environmental	ADJ
aijbe-683	9	21	impact	impact	NOUN
aijbe-683	9	22	and	and	CCONJ
aijbe-683	9	23	promoting	promote	VERB
aijbe-683	9	24	sustainable	sustainable	ADJ
aijbe-683	9	25	practices	practice	NOUN
aijbe-683	9	26	,	,	PUNCT
aijbe-683	9	27	this	this	PRON
aijbe-683	9	28	will	will	AUX
aijbe-683	9	29	enable	enable	VERB
aijbe-683	9	30	them	they	PRON
aijbe-683	9	31	share	share	VERB
aijbe-683	9	32	with	with	ADP
aijbe-683	9	33	their	their	PRON
aijbe-683	9	34	stakeholders	stakeholder	NOUN
aijbe-683	9	35	to	to	PART
aijbe-683	9	36	demonstrate	demonstrate	VERB
aijbe-683	9	37	their	their	PRON
aijbe-683	9	38	commitment	commitment	NOUN
aijbe-683	9	39	toward	toward	ADP
aijbe-683	9	40	environmental	environmental	ADJ
aijbe-683	9	41	responsibility	responsibility	NOUN
aijbe-683	9	42	.	.	PUNCT
aijbe-683	10	1	keywords	keyword	NOUN
aijbe-683	10	2	:	:	PUNCT
aijbe-683	10	3	environmental	environmental	ADJ
aijbe-683	10	4	protection	protection	NOUN
aijbe-683	10	5	disclosure	disclosure	NOUN
aijbe-683	10	6	,	,	PUNCT
aijbe-683	10	7	employee	employee	NOUN
aijbe-683	10	8	welfare	welfare	NOUN
aijbe-683	10	9	and	and	CCONJ
aijbe-683	10	10	financial	financial	ADJ
aijbe-683	10	11	performance	performance	NOUN
aijbe-683	10	12	introduction	introduction	NOUN
aijbe-683	10	13	the	the	DET
aijbe-683	10	14	disclosure	disclosure	NOUN
aijbe-683	10	15	of	of	ADP
aijbe-683	10	16	information	information	NOUN
aijbe-683	10	17	by	by	ADP
aijbe-683	10	18	companies	company	NOUN
aijbe-683	10	19	to	to	ADP
aijbe-683	10	20	their	their	PRON
aijbe-683	10	21	stakeholders	stakeholder	NOUN
aijbe-683	10	22	is	be	AUX
aijbe-683	10	23	a	a	DET
aijbe-683	10	24	critical	critical	ADJ
aijbe-683	10	25	aspect	aspect	NOUN
aijbe-683	10	26	of	of	ADP
aijbe-683	10	27	corporate	corporate	ADJ
aijbe-683	10	28	reporting	reporting	NOUN
aijbe-683	10	29	and	and	CCONJ
aijbe-683	10	30	transparency	transparency	NOUN
aijbe-683	10	31	.	.	PUNCT
aijbe-683	11	1	this	this	DET
aijbe-683	11	2	information	information	NOUN
aijbe-683	11	3	are	be	AUX
aijbe-683	11	4	annual	annual	ADJ
aijbe-683	11	5	reports	report	NOUN
aijbe-683	11	6	,	,	PUNCT
aijbe-683	11	7	which	which	PRON
aijbe-683	11	8	is	be	AUX
aijbe-683	11	9	the	the	DET
aijbe-683	11	10	end	end	NOUN
aijbe-683	11	11	product	product	NOUN
aijbe-683	11	12	of	of	ADP
aijbe-683	11	13	the	the	DET
aijbe-683	11	14	accounting	accounting	NOUN
aijbe-683	11	15	process	process	NOUN
aijbe-683	11	16	,	,	PUNCT
aijbe-683	11	17	aimed	aim	VERB
aijbe-683	11	18	at	at	ADP
aijbe-683	11	19	producing	produce	VERB
aijbe-683	11	20	qualitative	qualitative	ADJ
aijbe-683	11	21	and	and	CCONJ
aijbe-683	11	22	quantitative	quantitative	ADJ
aijbe-683	11	23	information	information	NOUN
aijbe-683	11	24	on	on	ADP
aijbe-683	11	25	the	the	DET
aijbe-683	11	26	performance	performance	NOUN
aijbe-683	11	27	of	of	ADP
aijbe-683	11	28	an	an	DET
aijbe-683	11	29	organization	organization	NOUN
aijbe-683	11	30	to	to	PART
aijbe-683	11	31	enable	enable	VERB
aijbe-683	11	32	users	user	NOUN
aijbe-683	11	33	make	make	VERB
aijbe-683	11	34	informed	informed	ADJ
aijbe-683	11	35	decision	decision	NOUN
aijbe-683	11	36	(	(	PUNCT
aijbe-683	11	37	elikanah	elikanah	ADJ
aijbe-683	11	38	,	,	PUNCT
aijbe-683	11	39	2019	2019	NUM
aijbe-683	11	40	)	)	PUNCT
aijbe-683	11	41	.	.	PUNCT
aijbe-683	12	1	it	it	PRON
aijbe-683	12	2	provides	provide	VERB
aijbe-683	12	3	information	information	NOUN
aijbe-683	12	4	on	on	ADP
aijbe-683	12	5	the	the	DET
aijbe-683	12	6	incomes	income	NOUN
aijbe-683	12	7	and	and	CCONJ
aijbe-683	12	8	expenses	expense	NOUN
aijbe-683	12	9	of	of	ADP
aijbe-683	12	10	a	a	DET
aijbe-683	12	11	company	company	NOUN
aijbe-683	12	12	in	in	ADP
aijbe-683	12	13	a	a	DET
aijbe-683	12	14	fiscal	fiscal	ADJ
aijbe-683	12	15	year	year	NOUN
aijbe-683	12	16	captured	capture	VERB
aijbe-683	12	17	in	in	ADP
aijbe-683	12	18	the	the	DET
aijbe-683	12	19	statement	statement	NOUN
aijbe-683	12	20	of	of	ADP
aijbe-683	12	21	comprehensive	comprehensive	ADJ
aijbe-683	12	22	income	income	NOUN
aijbe-683	12	23	and	and	CCONJ
aijbe-683	12	24	details	detail	NOUN
aijbe-683	12	25	of	of	ADP
aijbe-683	12	26	assets	asset	NOUN
aijbe-683	12	27	and	and	CCONJ
aijbe-683	12	28	liabilities	liability	NOUN
aijbe-683	12	29	owned	own	VERB
aijbe-683	12	30	shown	show	VERB
aijbe-683	12	31	in	in	ADP
aijbe-683	12	32	the	the	DET
aijbe-683	12	33	statement	statement	NOUN
aijbe-683	12	34	of	of	ADP
aijbe-683	12	35	financial	financial	ADJ
aijbe-683	12	36	position	position	NOUN
aijbe-683	12	37	.	.	PUNCT
aijbe-683	13	1	published	publish	VERB
aijbe-683	13	2	annual	annual	ADJ
aijbe-683	13	3	reports	report	NOUN
aijbe-683	13	4	are	be	AUX
aijbe-683	13	5	required	require	VERB
aijbe-683	13	6	to	to	PART
aijbe-683	13	7	provide	provide	VERB
aijbe-683	13	8	various	various	ADJ
aijbe-683	13	9	user	user	NOUN
aijbe-683	13	10	such	such	ADJ
aijbe-683	13	11	as	as	ADP
aijbe-683	13	12	;	;	PUNCT
aijbe-683	13	13	shareholders	shareholder	NOUN
aijbe-683	13	14	,	,	PUNCT
aijbe-683	13	15	employees	employee	NOUN
aijbe-683	13	16	,	,	PUNCT
aijbe-683	13	17	suppliers	supplier	NOUN
aijbe-683	13	18	,	,	PUNCT
aijbe-683	13	19	creditors	creditor	NOUN
aijbe-683	13	20	,	,	PUNCT
aijbe-683	13	21	stock	stock	NOUN
aijbe-683	13	22	brokers	broker	NOUN
aijbe-683	13	23	,	,	PUNCT
aijbe-683	13	24	financial	financial	ADJ
aijbe-683	13	25	analysts	analyst	NOUN
aijbe-683	13	26	,	,	PUNCT
aijbe-683	13	27	government	government	NOUN
aijbe-683	13	28	agencies	agency	NOUN
aijbe-683	13	29	and	and	CCONJ
aijbe-683	13	30	management	management	NOUN
aijbe-683	13	31	with	with	ADP
aijbe-683	13	32	timely	timely	ADJ
aijbe-683	13	33	and	and	CCONJ
aijbe-683	13	34	reliable	reliable	ADJ
aijbe-683	13	35	information	information	NOUN
aijbe-683	13	36	used	use	VERB
aijbe-683	13	37	for	for	ADP
aijbe-683	13	38	making	make	VERB
aijbe-683	13	39	effective	effective	ADJ
aijbe-683	13	40	and	and	CCONJ
aijbe-683	13	41	efficient	efficient	ADJ
aijbe-683	13	42	decisions	decision	NOUN
aijbe-683	13	43	(	(	PUNCT
aijbe-683	13	44	hassan	hassan	PROPN
aijbe-683	13	45	,	,	PUNCT
aijbe-683	13	46	2015	2015	NUM
aijbe-683	13	47	)	)	PUNCT
aijbe-683	13	48	.	.	PUNCT
aijbe-683	14	1	the	the	DET
aijbe-683	14	2	extent	extent	NOUN
aijbe-683	14	3	and	and	CCONJ
aijbe-683	14	4	quality	quality	NOUN
aijbe-683	14	5	of	of	ADP
aijbe-683	14	6	disclosure	disclosure	NOUN
aijbe-683	14	7	within	within	ADP
aijbe-683	14	8	these	these	DET
aijbe-683	14	9	published	publish	VERB
aijbe-683	14	10	reports	report	NOUN
aijbe-683	14	11	vary	vary	VERB
aijbe-683	14	12	from	from	ADP
aijbe-683	14	13	company	company	NOUN
aijbe-683	14	14	to	to	ADP
aijbe-683	14	15	company	company	NOUN
aijbe-683	14	16	and	and	CCONJ
aijbe-683	14	17	also	also	ADV
aijbe-683	14	18	from	from	ADP
aijbe-683	14	19	country	country	NOUN
aijbe-683	14	20	to	to	ADP
aijbe-683	14	21	country	country	NOUN
aijbe-683	14	22	.	.	PUNCT
aijbe-683	15	1	mailto:thaddray4life@yahoo.com	mailto:thaddray4life@yahoo.com	PROPN
aijbe-683	15	2	mailto:inimotimialamene44@gmail.com	mailto:inimotimialamene44@gmail.com	PROPN
aijbe-683	15	3	ezejofor	ezejofor	PROPN
aijbe-683	15	4	,	,	PUNCT
aijbe-683	15	5	raymond	raymond	PROPN
aijbe-683	15	6	a	a	PRON
aijbe-683	15	7	,	,	PUNCT
aijbe-683	15	8	ozuomba	ozuomba	PROPN
aijbe-683	15	9	chidinma	chidinma	PROPN
aijbe-683	15	10	nwamaka	nwamaka	PROPN
aijbe-683	15	11	,	,	PUNCT
aijbe-683	15	12	udochukwu	udochukwu	ADJ
aijbe-683	15	13	chikaodili	chikaodili	NOUN
aijbe-683	15	14	n	n	PROPN
aijbe-683	15	15	and	and	CCONJ
aijbe-683	15	16	alamene	alamene	PROPN
aijbe-683	15	17	inimotimi	inimotimi	PROPN
aijbe-683	15	18	thursday	thursday	PROPN
aijbe-683	15	19	(	(	PUNCT
aijbe-683	15	20	2024	2024	NUM
aijbe-683	15	21	)	)	PUNCT
aijbe-683	15	22	2	2	NUM
aijbe-683	15	23	american	american	ADJ
aijbe-683	15	24	interdisciplinary	interdisciplinary	ADJ
aijbe-683	15	25	journal	journal	NOUN
aijbe-683	15	26	of	of	ADP
aijbe-683	15	27	business	business	NOUN
aijbe-683	15	28	and	and	CCONJ
aijbe-683	15	29	economics	economic	NOUN
aijbe-683	15	30	|	|	ADV
aijbe-683	15	31	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	15	32	disclosure	disclosure	NOUN
aijbe-683	15	33	of	of	ADP
aijbe-683	15	34	accounting	account	VERB
aijbe-683	15	35	information	information	NOUN
aijbe-683	15	36	through	through	ADP
aijbe-683	15	37	the	the	DET
aijbe-683	15	38	annual	annual	ADJ
aijbe-683	15	39	reports	report	NOUN
aijbe-683	15	40	provides	provide	VERB
aijbe-683	15	41	useful	useful	ADJ
aijbe-683	15	42	and	and	CCONJ
aijbe-683	15	43	reliable	reliable	ADJ
aijbe-683	15	44	financial	financial	ADJ
aijbe-683	15	45	and	and	CCONJ
aijbe-683	15	46	nonfinancial	nonfinancial	ADJ
aijbe-683	15	47	information	information	NOUN
aijbe-683	15	48	to	to	ADP
aijbe-683	15	49	various	various	ADJ
aijbe-683	15	50	users	user	NOUN
aijbe-683	15	51	such	such	ADJ
aijbe-683	15	52	as	as	ADP
aijbe-683	15	53	management	management	NOUN
aijbe-683	15	54	,	,	PUNCT
aijbe-683	15	55	shareholders	shareholder	NOUN
aijbe-683	15	56	,	,	PUNCT
aijbe-683	15	57	employees	employee	NOUN
aijbe-683	15	58	,	,	PUNCT
aijbe-683	15	59	government	government	NOUN
aijbe-683	15	60	,	,	PUNCT
aijbe-683	15	61	competitors	competitor	NOUN
aijbe-683	15	62	,	,	PUNCT
aijbe-683	15	63	lenders	lender	NOUN
aijbe-683	15	64	,	,	PUNCT
aijbe-683	15	65	creditors	creditor	NOUN
aijbe-683	15	66	,	,	PUNCT
aijbe-683	15	67	trade	trade	NOUN
aijbe-683	15	68	unions	union	NOUN
aijbe-683	15	69	,	,	PUNCT
aijbe-683	15	70	financial	financial	ADJ
aijbe-683	15	71	analysts	analyst	NOUN
aijbe-683	15	72	and	and	CCONJ
aijbe-683	15	73	potential	potential	ADJ
aijbe-683	15	74	investors	investor	NOUN
aijbe-683	15	75	.	.	PUNCT
aijbe-683	16	1	the	the	DET
aijbe-683	16	2	voluntary	voluntary	ADJ
aijbe-683	16	3	disclosure	disclosure	NOUN
aijbe-683	16	4	which	which	PRON
aijbe-683	16	5	is	be	AUX
aijbe-683	16	6	a	a	DET
aijbe-683	16	7	strategic	strategic	ADJ
aijbe-683	16	8	tool	tool	NOUN
aijbe-683	16	9	for	for	ADP
aijbe-683	16	10	winning	win	VERB
aijbe-683	16	11	more	more	ADJ
aijbe-683	16	12	customers	customer	NOUN
aijbe-683	16	13	and	and	CCONJ
aijbe-683	16	14	investors	investor	NOUN
aijbe-683	16	15	goodwill	goodwill	NOUN
aijbe-683	16	16	primarily	primarily	ADV
aijbe-683	16	17	improves	improve	VERB
aijbe-683	16	18	the	the	DET
aijbe-683	16	19	outlook	outlook	NOUN
aijbe-683	16	20	or	or	CCONJ
aijbe-683	16	21	perception	perception	NOUN
aijbe-683	16	22	of	of	ADP
aijbe-683	16	23	the	the	DET
aijbe-683	16	24	firm	firm	NOUN
aijbe-683	16	25	(	(	PUNCT
aijbe-683	16	26	modugu	modugu	NOUN
aijbe-683	16	27	&	&	CCONJ
aijbe-683	16	28	eboigbe	eboigbe	NOUN
aijbe-683	16	29	,	,	PUNCT
aijbe-683	16	30	2017	2017	NUM
aijbe-683	16	31	)	)	PUNCT
aijbe-683	16	32	.	.	PUNCT
aijbe-683	17	1	in	in	ADP
aijbe-683	17	2	fact	fact	NOUN
aijbe-683	17	3	,	,	PUNCT
aijbe-683	17	4	firms	firm	NOUN
aijbe-683	17	5	that	that	PRON
aijbe-683	17	6	engage	engage	VERB
aijbe-683	17	7	in	in	ADP
aijbe-683	17	8	an	an	DET
aijbe-683	17	9	appreciable	appreciable	ADJ
aijbe-683	17	10	voluntary	voluntary	ADJ
aijbe-683	17	11	disclosure	disclosure	NOUN
aijbe-683	17	12	are	be	AUX
aijbe-683	17	13	perceived	perceive	VERB
aijbe-683	17	14	to	to	PART
aijbe-683	17	15	be	be	AUX
aijbe-683	17	16	more	more	ADV
aijbe-683	17	17	accountable	accountable	ADJ
aijbe-683	17	18	than	than	ADP
aijbe-683	17	19	firms	firm	NOUN
aijbe-683	17	20	that	that	PRON
aijbe-683	17	21	do	do	VERB
aijbe-683	17	22	not	not	PART
aijbe-683	17	23	.	.	PUNCT
aijbe-683	18	1	this	this	DET
aijbe-683	18	2	accountability	accountability	NOUN
aijbe-683	18	3	is	be	AUX
aijbe-683	18	4	mostly	mostly	ADV
aijbe-683	18	5	with	with	ADP
aijbe-683	18	6	respect	respect	NOUN
aijbe-683	18	7	to	to	ADP
aijbe-683	18	8	the	the	DET
aijbe-683	18	9	firm	firm	NOUN
aijbe-683	18	10	’s	’s	PART
aijbe-683	18	11	environmental	environmental	ADJ
aijbe-683	18	12	responsibility	responsibility	NOUN
aijbe-683	18	13	,	,	PUNCT
aijbe-683	18	14	staff	staff	NOUN
aijbe-683	18	15	development	development	NOUN
aijbe-683	18	16	and	and	CCONJ
aijbe-683	18	17	welfare	welfare	NOUN
aijbe-683	18	18	which	which	PRON
aijbe-683	18	19	are	be	AUX
aijbe-683	18	20	becoming	become	VERB
aijbe-683	18	21	the	the	DET
aijbe-683	18	22	bedrock	bedrock	NOUN
aijbe-683	18	23	of	of	ADP
aijbe-683	18	24	corporate	corporate	ADJ
aijbe-683	18	25	sustainability	sustainability	NOUN
aijbe-683	18	26	in	in	ADP
aijbe-683	18	27	today	today	NOUN
aijbe-683	18	28	’s	’s	PART
aijbe-683	18	29	business	business	NOUN
aijbe-683	18	30	environment	environment	NOUN
aijbe-683	18	31	(	(	PUNCT
aijbe-683	18	32	adegbie	adegbie	PROPN
aijbe-683	18	33	,	,	PUNCT
aijbe-683	18	34	iranola	iranola	PROPN
aijbe-683	18	35	&	&	CCONJ
aijbe-683	18	36	isiaka	isiaka	PROPN
aijbe-683	18	37	,	,	PUNCT
aijbe-683	18	38	2019	2019	NUM
aijbe-683	18	39	)	)	PUNCT
aijbe-683	18	40	.	.	PUNCT
aijbe-683	19	1	financial	financial	ADJ
aijbe-683	19	2	reporting	reporting	NOUN
aijbe-683	19	3	alone	alone	ADV
aijbe-683	19	4	is	be	AUX
aijbe-683	19	5	insufficient	insufficient	ADJ
aijbe-683	19	6	and	and	CCONJ
aijbe-683	19	7	can	can	AUX
aijbe-683	19	8	not	not	PART
aijbe-683	19	9	fully	fully	ADV
aijbe-683	19	10	serve	serve	VERB
aijbe-683	19	11	as	as	ADP
aijbe-683	19	12	the	the	DET
aijbe-683	19	13	basis	basis	NOUN
aijbe-683	19	14	for	for	ADP
aijbe-683	19	15	investors	investor	NOUN
aijbe-683	19	16	and	and	CCONJ
aijbe-683	19	17	other	other	ADJ
aijbe-683	19	18	stakeholders	stakeholder	NOUN
aijbe-683	19	19	to	to	PART
aijbe-683	19	20	use	use	VERB
aijbe-683	19	21	in	in	ADP
aijbe-683	19	22	assessing	assess	VERB
aijbe-683	19	23	the	the	DET
aijbe-683	19	24	performance	performance	NOUN
aijbe-683	19	25	of	of	ADP
aijbe-683	19	26	a	a	DET
aijbe-683	19	27	firm	firm	NOUN
aijbe-683	19	28	.	.	PUNCT
aijbe-683	20	1	that	that	PRON
aijbe-683	20	2	is	be	AUX
aijbe-683	20	3	to	to	PART
aijbe-683	20	4	say	say	VERB
aijbe-683	20	5	,	,	PUNCT
aijbe-683	20	6	other	other	ADJ
aijbe-683	20	7	indices	index	NOUN
aijbe-683	20	8	of	of	ADP
aijbe-683	20	9	corporate	corporate	ADJ
aijbe-683	20	10	policies	policy	NOUN
aijbe-683	20	11	and	and	CCONJ
aijbe-683	20	12	results	result	NOUN
aijbe-683	20	13	must	must	AUX
aijbe-683	20	14	be	be	AUX
aijbe-683	20	15	disclosed	disclose	VERB
aijbe-683	20	16	so	so	SCONJ
aijbe-683	20	17	that	that	PRON
aijbe-683	20	18	end	end	VERB
aijbe-683	20	19	users	user	NOUN
aijbe-683	20	20	of	of	ADP
aijbe-683	20	21	the	the	DET
aijbe-683	20	22	annual	annual	ADJ
aijbe-683	20	23	reports	report	NOUN
aijbe-683	20	24	of	of	ADP
aijbe-683	20	25	the	the	DET
aijbe-683	20	26	firms	firm	NOUN
aijbe-683	20	27	can	can	AUX
aijbe-683	20	28	wholly	wholly	ADV
aijbe-683	20	29	appreciate	appreciate	VERB
aijbe-683	20	30	the	the	DET
aijbe-683	20	31	behavior	behavior	NOUN
aijbe-683	20	32	of	of	ADP
aijbe-683	20	33	the	the	DET
aijbe-683	20	34	firm	firm	NOUN
aijbe-683	20	35	towards	towards	ADP
aijbe-683	20	36	its	its	PRON
aijbe-683	20	37	employees	employee	NOUN
aijbe-683	20	38	,	,	PUNCT
aijbe-683	20	39	the	the	DET
aijbe-683	20	40	environment	environment	NOUN
aijbe-683	20	41	,	,	PUNCT
aijbe-683	20	42	host	host	NOUN
aijbe-683	20	43	communities	community	NOUN
aijbe-683	20	44	and	and	CCONJ
aijbe-683	20	45	also	also	ADV
aijbe-683	20	46	to	to	ADP
aijbe-683	20	47	its	its	PRON
aijbe-683	20	48	shareholders	shareholder	NOUN
aijbe-683	20	49	(	(	PUNCT
aijbe-683	20	50	adeyemi	adeyemi	ADV
aijbe-683	20	51	,	,	PUNCT
aijbe-683	20	52	fagboro	fagboro	PROPN
aijbe-683	20	53	&	&	CCONJ
aijbe-683	20	54	udofia	udofia	PROPN
aijbe-683	20	55	,	,	PUNCT
aijbe-683	20	56	2020	2020	NUM
aijbe-683	20	57	)	)	PUNCT
aijbe-683	20	58	.	.	PUNCT
aijbe-683	21	1	the	the	DET
aijbe-683	21	2	financial	financial	ADJ
aijbe-683	21	3	reporting	reporting	NOUN
aijbe-683	21	4	frame	frame	NOUN
aijbe-683	21	5	work	work	NOUN
aijbe-683	21	6	is	be	AUX
aijbe-683	21	7	designed	design	VERB
aijbe-683	21	8	to	to	PART
aijbe-683	21	9	cater	cater	VERB
aijbe-683	21	10	for	for	ADP
aijbe-683	21	11	the	the	DET
aijbe-683	21	12	information	information	NOUN
aijbe-683	21	13	needs	need	NOUN
aijbe-683	21	14	of	of	ADP
aijbe-683	21	15	the	the	DET
aijbe-683	21	16	shareholders	shareholder	NOUN
aijbe-683	21	17	and	and	CCONJ
aijbe-683	21	18	also	also	ADV
aijbe-683	21	19	other	other	ADJ
aijbe-683	21	20	classes	class	NOUN
aijbe-683	21	21	of	of	ADP
aijbe-683	21	22	capital	capital	NOUN
aijbe-683	21	23	providers	provider	NOUN
aijbe-683	21	24	.	.	PUNCT
aijbe-683	22	1	in	in	ADP
aijbe-683	22	2	recent	recent	ADJ
aijbe-683	22	3	times	time	NOUN
aijbe-683	22	4	,	,	PUNCT
aijbe-683	22	5	customers	customer	NOUN
aijbe-683	22	6	,	,	PUNCT
aijbe-683	22	7	social	social	ADJ
aijbe-683	22	8	activities	activity	NOUN
aijbe-683	22	9	and	and	CCONJ
aijbe-683	22	10	environmentalists	environmentalist	NOUN
aijbe-683	22	11	are	be	AUX
aijbe-683	22	12	beginning	begin	VERB
aijbe-683	22	13	to	to	PART
aijbe-683	22	14	ask	ask	VERB
aijbe-683	22	15	questions	question	NOUN
aijbe-683	22	16	as	as	ADP
aijbe-683	22	17	regards	regard	NOUN
aijbe-683	22	18	to	to	ADP
aijbe-683	22	19	how	how	SCONJ
aijbe-683	22	20	companies	company	NOUN
aijbe-683	22	21	’	'	PUNCT
aijbe-683	22	22	carryout	carryout	VERB
aijbe-683	22	23	their	their	PRON
aijbe-683	22	24	activities	activity	NOUN
aijbe-683	22	25	in	in	ADP
aijbe-683	22	26	the	the	DET
aijbe-683	22	27	environment	environment	NOUN
aijbe-683	22	28	while	while	SCONJ
aijbe-683	22	29	considering	consider	VERB
aijbe-683	22	30	the	the	DET
aijbe-683	22	31	environmental	environmental	ADJ
aijbe-683	22	32	and	and	CCONJ
aijbe-683	22	33	social	social	ADJ
aijbe-683	22	34	impacts	impact	NOUN
aijbe-683	22	35	of	of	ADP
aijbe-683	22	36	such	such	ADJ
aijbe-683	22	37	economic	economic	ADJ
aijbe-683	22	38	activities	activity	NOUN
aijbe-683	22	39	.	.	PUNCT
aijbe-683	23	1	thus	thus	ADV
aijbe-683	23	2	,	,	PUNCT
aijbe-683	23	3	this	this	PRON
aijbe-683	23	4	justifies	justify	VERB
aijbe-683	23	5	the	the	DET
aijbe-683	23	6	growing	grow	VERB
aijbe-683	23	7	call	call	NOUN
aijbe-683	23	8	for	for	ADP
aijbe-683	23	9	more	more	ADJ
aijbe-683	23	10	disclosure	disclosure	NOUN
aijbe-683	23	11	of	of	ADP
aijbe-683	23	12	corporate	corporate	ADJ
aijbe-683	23	13	practices	practice	NOUN
aijbe-683	23	14	and	and	CCONJ
aijbe-683	23	15	policies	policy	NOUN
aijbe-683	23	16	,	,	PUNCT
aijbe-683	23	17	in	in	ADP
aijbe-683	23	18	addition	addition	NOUN
aijbe-683	23	19	to	to	ADP
aijbe-683	23	20	the	the	DET
aijbe-683	23	21	disclosure	disclosure	NOUN
aijbe-683	23	22	of	of	ADP
aijbe-683	23	23	financial	financial	ADJ
aijbe-683	23	24	indices	index	NOUN
aijbe-683	23	25	of	of	ADP
aijbe-683	23	26	firm	firm	NOUN
aijbe-683	23	27	’s	’s	PART
aijbe-683	23	28	financial	financial	ADJ
aijbe-683	23	29	performance	performance	NOUN
aijbe-683	23	30	(	(	PUNCT
aijbe-683	23	31	elikanah	elikanah	PROPN
aijbe-683	23	32	,	,	PUNCT
aijbe-683	23	33	2019	2019	NUM
aijbe-683	23	34	)	)	PUNCT
aijbe-683	23	35	.	.	PUNCT
aijbe-683	24	1	financial	financial	ADJ
aijbe-683	24	2	performance	performance	NOUN
aijbe-683	24	3	denotes	denote	NOUN
aijbe-683	24	4	to	to	ADP
aijbe-683	24	5	the	the	DET
aijbe-683	24	6	extent	extent	NOUN
aijbe-683	24	7	to	to	PART
aijbe-683	24	8	which	which	PRON
aijbe-683	24	9	a	a	DET
aijbe-683	24	10	firm	firm	NOUN
aijbe-683	24	11	used	use	VERB
aijbe-683	24	12	available	available	ADJ
aijbe-683	24	13	resources	resource	NOUN
aijbe-683	24	14	to	to	PART
aijbe-683	24	15	generate	generate	VERB
aijbe-683	24	16	earnings	earning	NOUN
aijbe-683	24	17	.	.	PUNCT
aijbe-683	25	1	it	it	PRON
aijbe-683	25	2	is	be	AUX
aijbe-683	25	3	a	a	DET
aijbe-683	25	4	measure	measure	NOUN
aijbe-683	25	5	of	of	ADP
aijbe-683	25	6	the	the	DET
aijbe-683	25	7	firm	firm	NOUN
aijbe-683	25	8	’s	’s	PART
aijbe-683	25	9	ability	ability	NOUN
aijbe-683	25	10	to	to	PART
aijbe-683	25	11	generate	generate	VERB
aijbe-683	25	12	profits	profit	NOUN
aijbe-683	25	13	,	,	PUNCT
aijbe-683	25	14	manage	manage	VERB
aijbe-683	25	15	resources	resource	NOUN
aijbe-683	25	16	and	and	CCONJ
aijbe-683	25	17	create	create	VERB
aijbe-683	25	18	value	value	NOUN
aijbe-683	25	19	for	for	ADP
aijbe-683	25	20	its	its	PRON
aijbe-683	25	21	shareholders	shareholder	NOUN
aijbe-683	25	22	.	.	PUNCT
aijbe-683	26	1	it	it	PRON
aijbe-683	26	2	is	be	AUX
aijbe-683	26	3	an	an	DET
aijbe-683	26	4	aspect	aspect	NOUN
aijbe-683	26	5	of	of	ADP
aijbe-683	26	6	corporate	corporate	ADJ
aijbe-683	26	7	performance	performance	NOUN
aijbe-683	26	8	that	that	PRON
aijbe-683	26	9	concentrates	concentrate	VERB
aijbe-683	26	10	on	on	ADP
aijbe-683	26	11	profitability	profitability	NOUN
aijbe-683	26	12	that	that	PRON
aijbe-683	26	13	is	be	AUX
aijbe-683	26	14	the	the	DET
aijbe-683	26	15	ability	ability	NOUN
aijbe-683	26	16	to	to	PART
aijbe-683	26	17	generate	generate	VERB
aijbe-683	26	18	more	more	ADJ
aijbe-683	26	19	revenue	revenue	NOUN
aijbe-683	26	20	in	in	ADP
aijbe-683	26	21	excess	excess	NOUN
aijbe-683	26	22	of	of	ADP
aijbe-683	26	23	the	the	DET
aijbe-683	26	24	costs	cost	NOUN
aijbe-683	26	25	incurred	incur	VERB
aijbe-683	26	26	by	by	ADP
aijbe-683	26	27	the	the	DET
aijbe-683	26	28	firm	firm	NOUN
aijbe-683	26	29	(	(	PUNCT
aijbe-683	26	30	nworie	nworie	PROPN
aijbe-683	26	31	&	&	CCONJ
aijbe-683	26	32	mba	mba	PROPN
aijbe-683	26	33	,	,	PUNCT
aijbe-683	26	34	2022	2022	NUM
aijbe-683	26	35	)	)	PUNCT
aijbe-683	26	36	.	.	PUNCT
aijbe-683	27	1	it	it	PRON
aijbe-683	27	2	is	be	AUX
aijbe-683	27	3	often	often	ADV
aijbe-683	27	4	cited	cite	VERB
aijbe-683	27	5	that	that	SCONJ
aijbe-683	27	6	a	a	DET
aijbe-683	27	7	firm	firm	NOUN
aijbe-683	27	8	that	that	PRON
aijbe-683	27	9	engages	engage	VERB
aijbe-683	27	10	in	in	ADP
aijbe-683	27	11	good	good	ADJ
aijbe-683	27	12	voluntary	voluntary	ADJ
aijbe-683	27	13	disclosure	disclosure	NOUN
aijbe-683	27	14	practices	practice	NOUN
aijbe-683	27	15	have	have	VERB
aijbe-683	27	16	better	well	ADJ
aijbe-683	27	17	chances	chance	NOUN
aijbe-683	27	18	of	of	ADP
aijbe-683	27	19	improving	improve	VERB
aijbe-683	27	20	its	its	PRON
aijbe-683	27	21	financial	financial	ADJ
aijbe-683	27	22	performance	performance	NOUN
aijbe-683	27	23	for	for	ADP
aijbe-683	27	24	three	three	NUM
aijbe-683	27	25	major	major	ADJ
aijbe-683	27	26	reasons	reason	NOUN
aijbe-683	27	27	.	.	PUNCT
aijbe-683	28	1	nworie	nworie	ADJ
aijbe-683	28	2	,	,	PUNCT
aijbe-683	28	3	obi	obi	PROPN
aijbe-683	28	4	,	,	PUNCT
aijbe-683	28	5	anaike	anaike	NOUN
aijbe-683	28	6	and	and	CCONJ
aijbe-683	28	7	uchechukwu	uchechukwu	NOUN
aijbe-683	28	8	-	-	PUNCT
aijbe-683	28	9	obi	obi	NOUN
aijbe-683	28	10	(	(	PUNCT
aijbe-683	28	11	2022	2022	NUM
aijbe-683	28	12	)	)	PUNCT
aijbe-683	28	13	argue	argue	VERB
aijbe-683	28	14	that	that	SCONJ
aijbe-683	28	15	such	such	DET
aijbe-683	28	16	a	a	DET
aijbe-683	28	17	disclosure	disclosure	NOUN
aijbe-683	28	18	will	will	AUX
aijbe-683	28	19	make	make	VERB
aijbe-683	28	20	investors	investor	NOUN
aijbe-683	28	21	see	see	VERB
aijbe-683	28	22	the	the	DET
aijbe-683	28	23	firm	firm	NOUN
aijbe-683	28	24	in	in	ADP
aijbe-683	28	25	good	good	ADJ
aijbe-683	28	26	light	light	NOUN
aijbe-683	28	27	.	.	PUNCT
aijbe-683	29	1	also	also	ADV
aijbe-683	29	2	,	,	PUNCT
aijbe-683	29	3	voluntary	voluntary	ADJ
aijbe-683	29	4	disclosure	disclosure	NOUN
aijbe-683	29	5	convinces	convince	VERB
aijbe-683	29	6	creditors	creditor	NOUN
aijbe-683	29	7	that	that	SCONJ
aijbe-683	29	8	the	the	DET
aijbe-683	29	9	firm	firm	NOUN
aijbe-683	29	10	is	be	AUX
aijbe-683	29	11	accountable	accountable	ADJ
aijbe-683	29	12	,	,	PUNCT
aijbe-683	29	13	and	and	CCONJ
aijbe-683	29	14	so	so	ADV
aijbe-683	29	15	reduces	reduce	VERB
aijbe-683	29	16	the	the	DET
aijbe-683	29	17	cost	cost	NOUN
aijbe-683	29	18	of	of	ADP
aijbe-683	29	19	borrowing	borrowing	NOUN
aijbe-683	29	20	.	.	PUNCT
aijbe-683	30	1	finally	finally	ADV
aijbe-683	30	2	,	,	PUNCT
aijbe-683	30	3	voluntary	voluntary	ADJ
aijbe-683	30	4	disclosure	disclosure	NOUN
aijbe-683	30	5	while	while	SCONJ
aijbe-683	30	6	increasing	increase	VERB
aijbe-683	30	7	the	the	DET
aijbe-683	30	8	legitimacy	legitimacy	NOUN
aijbe-683	30	9	position	position	NOUN
aijbe-683	30	10	of	of	ADP
aijbe-683	30	11	the	the	DET
aijbe-683	30	12	firm	firm	NOUN
aijbe-683	30	13	makes	make	VERB
aijbe-683	30	14	customers	customer	NOUN
aijbe-683	30	15	more	more	ADV
aijbe-683	30	16	attracted	attract	VERB
aijbe-683	30	17	to	to	PART
aijbe-683	30	18	patronize	patronize	VERB
aijbe-683	30	19	the	the	DET
aijbe-683	30	20	firm	firm	NOUN
aijbe-683	30	21	,	,	PUNCT
aijbe-683	30	22	and	and	CCONJ
aijbe-683	30	23	thereby	thereby	ADV
aijbe-683	30	24	improving	improve	VERB
aijbe-683	30	25	turnover	turnover	NOUN
aijbe-683	30	26	.	.	PUNCT
aijbe-683	31	1	it	it	PRON
aijbe-683	31	2	is	be	AUX
aijbe-683	31	3	upon	upon	SCONJ
aijbe-683	31	4	these	these	DET
aijbe-683	31	5	bases	basis	NOUN
aijbe-683	31	6	that	that	PRON
aijbe-683	31	7	a	a	DET
aijbe-683	31	8	positive	positive	ADJ
aijbe-683	31	9	effect	effect	NOUN
aijbe-683	31	10	is	be	AUX
aijbe-683	31	11	expected	expect	VERB
aijbe-683	31	12	to	to	PART
aijbe-683	31	13	exist	exist	VERB
aijbe-683	31	14	between	between	ADP
aijbe-683	31	15	voluntary	voluntary	ADJ
aijbe-683	31	16	disclosure	disclosure	NOUN
aijbe-683	31	17	and	and	CCONJ
aijbe-683	31	18	financial	financial	ADJ
aijbe-683	31	19	performance	performance	NOUN
aijbe-683	31	20	of	of	ADP
aijbe-683	31	21	consumer	consumer	NOUN
aijbe-683	31	22	goods	good	NOUN
aijbe-683	31	23	firm	firm	NOUN
aijbe-683	31	24	.	.	PUNCT
aijbe-683	32	1	in	in	ADP
aijbe-683	32	2	the	the	DET
aijbe-683	32	3	specific	specific	ADJ
aijbe-683	32	4	context	context	NOUN
aijbe-683	32	5	of	of	ADP
aijbe-683	32	6	listed	list	VERB
aijbe-683	32	7	consumer	consumer	NOUN
aijbe-683	32	8	goods	good	NOUN
aijbe-683	32	9	firms	firm	NOUN
aijbe-683	32	10	in	in	ADP
aijbe-683	32	11	nigeria	nigeria	PROPN
aijbe-683	32	12	,	,	PUNCT
aijbe-683	32	13	the	the	DET
aijbe-683	32	14	importance	importance	NOUN
aijbe-683	32	15	of	of	ADP
aijbe-683	32	16	voluntary	voluntary	ADJ
aijbe-683	32	17	disclosure	disclosure	NOUN
aijbe-683	32	18	can	can	AUX
aijbe-683	32	19	not	not	PART
aijbe-683	32	20	be	be	AUX
aijbe-683	32	21	overstated	overstate	VERB
aijbe-683	32	22	.	.	PUNCT
aijbe-683	33	1	these	these	DET
aijbe-683	33	2	firms	firm	NOUN
aijbe-683	33	3	operate	operate	VERB
aijbe-683	33	4	in	in	ADP
aijbe-683	33	5	a	a	DET
aijbe-683	33	6	dynamic	dynamic	ADJ
aijbe-683	33	7	and	and	CCONJ
aijbe-683	33	8	competitive	competitive	ADJ
aijbe-683	33	9	environment	environment	NOUN
aijbe-683	33	10	,	,	PUNCT
aijbe-683	33	11	where	where	SCONJ
aijbe-683	33	12	stakeholders	stakeholder	NOUN
aijbe-683	33	13	such	such	ADJ
aijbe-683	33	14	as	as	ADP
aijbe-683	33	15	investors	investor	NOUN
aijbe-683	33	16	,	,	PUNCT
aijbe-683	33	17	customers	customer	NOUN
aijbe-683	33	18	,	,	PUNCT
aijbe-683	33	19	employees	employee	NOUN
aijbe-683	33	20	,	,	PUNCT
aijbe-683	33	21	and	and	CCONJ
aijbe-683	33	22	regulators	regulator	NOUN
aijbe-683	33	23	have	have	VERB
aijbe-683	33	24	an	an	DET
aijbe-683	33	25	increasing	increase	VERB
aijbe-683	33	26	need	need	NOUN
aijbe-683	33	27	for	for	ADP
aijbe-683	33	28	reliable	reliable	ADJ
aijbe-683	33	29	information	information	NOUN
aijbe-683	33	30	.	.	PUNCT
aijbe-683	34	1	the	the	DET
aijbe-683	34	2	extent	extent	NOUN
aijbe-683	34	3	to	to	PART
aijbe-683	34	4	which	which	PRON
aijbe-683	34	5	consumer	consumer	NOUN
aijbe-683	34	6	goods	good	NOUN
aijbe-683	34	7	firms	firm	NOUN
aijbe-683	34	8	disclose	disclose	VERB
aijbe-683	34	9	information	information	NOUN
aijbe-683	34	10	voluntarily	voluntarily	ADV
aijbe-683	34	11	,	,	PUNCT
aijbe-683	34	12	particularly	particularly	ADV
aijbe-683	34	13	regarding	regard	VERB
aijbe-683	34	14	environmental	environmental	ADJ
aijbe-683	34	15	protection	protection	NOUN
aijbe-683	34	16	,	,	PUNCT
aijbe-683	34	17	corporate	corporate	ADJ
aijbe-683	34	18	donations	donation	NOUN
aijbe-683	34	19	,	,	PUNCT
aijbe-683	34	20	and	and	CCONJ
aijbe-683	34	21	employee	employee	NOUN
aijbe-683	34	22	welfare	welfare	NOUN
aijbe-683	34	23	,	,	PUNCT
aijbe-683	34	24	can	can	AUX
aijbe-683	34	25	significantly	significantly	ADV
aijbe-683	34	26	influence	influence	VERB
aijbe-683	34	27	stakeholders	stakeholder	NOUN
aijbe-683	34	28	’	'	PUNCT
aijbe-683	34	29	perceptions	perception	NOUN
aijbe-683	34	30	and	and	CCONJ
aijbe-683	34	31	decisions	decision	NOUN
aijbe-683	34	32	.	.	PUNCT
aijbe-683	35	1	the	the	DET
aijbe-683	35	2	impact	impact	NOUN
aijbe-683	35	3	of	of	ADP
aijbe-683	35	4	corporate	corporate	ADJ
aijbe-683	35	5	disclosure	disclosure	NOUN
aijbe-683	35	6	on	on	ADP
aijbe-683	35	7	the	the	DET
aijbe-683	35	8	value	value	NOUN
aijbe-683	35	9	of	of	ADP
aijbe-683	35	10	the	the	DET
aijbe-683	35	11	firm	firm	NOUN
aijbe-683	35	12	has	have	AUX
aijbe-683	35	13	received	receive	VERB
aijbe-683	35	14	diverse	diverse	ADJ
aijbe-683	35	15	attention	attention	NOUN
aijbe-683	35	16	in	in	ADP
aijbe-683	35	17	existent	existent	ADJ
aijbe-683	35	18	studies	study	NOUN
aijbe-683	35	19	as	as	ADP
aijbe-683	35	20	a	a	DET
aijbe-683	35	21	result	result	NOUN
aijbe-683	35	22	of	of	ADP
aijbe-683	35	23	the	the	DET
aijbe-683	35	24	numerous	numerous	ADJ
aijbe-683	35	25	economic	economic	ADJ
aijbe-683	35	26	values	value	NOUN
aijbe-683	35	27	of	of	ADP
aijbe-683	35	28	such	such	ADJ
aijbe-683	35	29	corporate	corporate	ADJ
aijbe-683	35	30	disclosure	disclosure	NOUN
aijbe-683	35	31	on	on	ADP
aijbe-683	35	32	the	the	DET
aijbe-683	35	33	firm	firm	NOUN
aijbe-683	35	34	.	.	PUNCT
aijbe-683	36	1	given	give	VERB
aijbe-683	36	2	the	the	DET
aijbe-683	36	3	significance	significance	NOUN
aijbe-683	36	4	of	of	ADP
aijbe-683	36	5	both	both	CCONJ
aijbe-683	36	6	voluntary	voluntary	ADJ
aijbe-683	36	7	disclosure	disclosure	NOUN
aijbe-683	36	8	and	and	CCONJ
aijbe-683	36	9	financial	financial	ADJ
aijbe-683	36	10	performance	performance	NOUN
aijbe-683	36	11	,	,	PUNCT
aijbe-683	36	12	it	it	PRON
aijbe-683	36	13	is	be	AUX
aijbe-683	36	14	imperative	imperative	ADJ
aijbe-683	36	15	to	to	PART
aijbe-683	36	16	explore	explore	VERB
aijbe-683	36	17	the	the	DET
aijbe-683	36	18	relationship	relationship	NOUN
aijbe-683	36	19	between	between	ADP
aijbe-683	36	20	these	these	DET
aijbe-683	36	21	two	two	NUM
aijbe-683	36	22	factors	factor	NOUN
aijbe-683	36	23	within	within	ADP
aijbe-683	36	24	the	the	DET
aijbe-683	36	25	specific	specific	ADJ
aijbe-683	36	26	context	context	NOUN
aijbe-683	36	27	of	of	ADP
aijbe-683	36	28	listed	list	VERB
aijbe-683	36	29	consumer	consumer	NOUN
aijbe-683	36	30	goods	good	NOUN
aijbe-683	36	31	firms	firm	NOUN
aijbe-683	36	32	in	in	ADP
aijbe-683	36	33	nigeria	nigeria	PROPN
aijbe-683	36	34	.	.	PUNCT
aijbe-683	37	1	this	this	DET
aijbe-683	37	2	study	study	NOUN
aijbe-683	37	3	therefore	therefore	ADV
aijbe-683	37	4	aims	aim	VERB
aijbe-683	37	5	to	to	PART
aijbe-683	37	6	determine	determine	VERB
aijbe-683	37	7	the	the	DET
aijbe-683	37	8	effect	effect	NOUN
aijbe-683	37	9	of	of	ADP
aijbe-683	37	10	voluntary	voluntary	ADJ
aijbe-683	37	11	disclosure	disclosure	NOUN
aijbe-683	37	12	on	on	ADP
aijbe-683	37	13	the	the	DET
aijbe-683	37	14	financial	financial	ADJ
aijbe-683	37	15	performance	performance	NOUN
aijbe-683	37	16	of	of	ADP
aijbe-683	37	17	listed	list	VERB
aijbe-683	37	18	consumer	consumer	NOUN
aijbe-683	37	19	goods	good	NOUN
aijbe-683	37	20	firms	firm	NOUN
aijbe-683	37	21	in	in	ADP
aijbe-683	37	22	nigeria	nigeria	PROPN
aijbe-683	37	23	.	.	PUNCT
aijbe-683	38	1	ezejofor	ezejofor	PROPN
aijbe-683	38	2	,	,	PUNCT
aijbe-683	38	3	raymond	raymond	PROPN
aijbe-683	38	4	a	a	PRON
aijbe-683	38	5	,	,	PUNCT
aijbe-683	38	6	ozuomba	ozuomba	PROPN
aijbe-683	38	7	chidinma	chidinma	PROPN
aijbe-683	38	8	nwamaka	nwamaka	PROPN
aijbe-683	38	9	,	,	PUNCT
aijbe-683	38	10	udochukwu	udochukwu	ADJ
aijbe-683	38	11	chikaodili	chikaodili	NOUN
aijbe-683	38	12	n	n	PROPN
aijbe-683	38	13	and	and	CCONJ
aijbe-683	38	14	alamene	alamene	PROPN
aijbe-683	38	15	inimotimi	inimotimi	PROPN
aijbe-683	38	16	thursday	thursday	PROPN
aijbe-683	38	17	(	(	PUNCT
aijbe-683	38	18	2024	2024	NUM
aijbe-683	38	19	)	)	PUNCT
aijbe-683	38	20	3	3	NUM
aijbe-683	38	21	american	american	ADJ
aijbe-683	38	22	interdisciplinary	interdisciplinary	ADJ
aijbe-683	38	23	journal	journal	NOUN
aijbe-683	38	24	of	of	ADP
aijbe-683	38	25	business	business	NOUN
aijbe-683	38	26	and	and	CCONJ
aijbe-683	38	27	economics	economic	NOUN
aijbe-683	38	28	|	|	ADV
aijbe-683	38	29	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	38	30	voluntary	voluntary	ADJ
aijbe-683	38	31	disclosure	disclosure	NOUN
aijbe-683	38	32	is	be	AUX
aijbe-683	38	33	designed	design	VERB
aijbe-683	38	34	to	to	PART
aijbe-683	38	35	be	be	AUX
aijbe-683	38	36	a	a	DET
aijbe-683	38	37	tool	tool	NOUN
aijbe-683	38	38	that	that	PRON
aijbe-683	38	39	communicates	communicate	VERB
aijbe-683	38	40	how	how	SCONJ
aijbe-683	38	41	the	the	DET
aijbe-683	38	42	firm	firm	NOUN
aijbe-683	38	43	has	have	AUX
aijbe-683	38	44	been	be	AUX
aijbe-683	38	45	responsible	responsible	ADJ
aijbe-683	38	46	to	to	ADP
aijbe-683	38	47	the	the	DET
aijbe-683	38	48	natural	natural	ADJ
aijbe-683	38	49	environment	environment	NOUN
aijbe-683	38	50	,	,	PUNCT
aijbe-683	38	51	social	social	ADJ
aijbe-683	38	52	environment	environment	NOUN
aijbe-683	38	53	and	and	CCONJ
aijbe-683	38	54	its	its	PRON
aijbe-683	38	55	workforce	workforce	NOUN
aijbe-683	38	56	.	.	PUNCT
aijbe-683	39	1	such	such	ADJ
aijbe-683	39	2	disclosure	disclosure	NOUN
aijbe-683	39	3	of	of	ADP
aijbe-683	39	4	financial	financial	ADJ
aijbe-683	39	5	information	information	NOUN
aijbe-683	39	6	is	be	AUX
aijbe-683	39	7	relevant	relevant	ADJ
aijbe-683	39	8	to	to	ADP
aijbe-683	39	9	business	business	NOUN
aijbe-683	39	10	stakeholders	stakeholder	NOUN
aijbe-683	39	11	,	,	PUNCT
aijbe-683	39	12	as	as	ADP
aijbe-683	39	13	a	a	DET
aijbe-683	39	14	result	result	NOUN
aijbe-683	39	15	of	of	ADP
aijbe-683	39	16	the	the	DET
aijbe-683	39	17	growing	grow	VERB
aijbe-683	39	18	concern	concern	NOUN
aijbe-683	39	19	that	that	SCONJ
aijbe-683	39	20	firms	firm	NOUN
aijbe-683	39	21	should	should	AUX
aijbe-683	39	22	show	show	VERB
aijbe-683	39	23	some	some	DET
aijbe-683	39	24	level	level	NOUN
aijbe-683	39	25	of	of	ADP
aijbe-683	39	26	responsibility	responsibility	NOUN
aijbe-683	39	27	in	in	ADP
aijbe-683	39	28	terms	term	NOUN
aijbe-683	39	29	of	of	ADP
aijbe-683	39	30	community	community	NOUN
aijbe-683	39	31	development	development	NOUN
aijbe-683	39	32	,	,	PUNCT
aijbe-683	39	33	environmental	environmental	ADJ
aijbe-683	39	34	responsibility	responsibility	NOUN
aijbe-683	39	35	and	and	CCONJ
aijbe-683	39	36	staff	staff	NOUN
aijbe-683	39	37	welfare	welfare	NOUN
aijbe-683	39	38	(	(	PUNCT
aijbe-683	39	39	nworie	nworie	ADJ
aijbe-683	39	40	,	,	PUNCT
aijbe-683	39	41	obi	obi	PROPN
aijbe-683	39	42	,	,	PUNCT
aijbe-683	39	43	anaike	anaike	PROPN
aijbe-683	39	44	&	&	CCONJ
aijbe-683	39	45	uchechukwu	uchechukwu	PROPN
aijbe-683	39	46	-	-	PUNCT
aijbe-683	39	47	obi	obi	PROPN
aijbe-683	39	48	,	,	PUNCT
aijbe-683	39	49	2022	2022	NUM
aijbe-683	39	50	)	)	PUNCT
aijbe-683	39	51	.	.	PUNCT
aijbe-683	40	1	this	this	PRON
aijbe-683	40	2	makes	make	VERB
aijbe-683	40	3	voluntary	voluntary	ADJ
aijbe-683	40	4	disclosure	disclosure	NOUN
aijbe-683	40	5	of	of	ADP
aijbe-683	40	6	financial	financial	ADJ
aijbe-683	40	7	information	information	NOUN
aijbe-683	40	8	a	a	DET
aijbe-683	40	9	veritable	veritable	ADJ
aijbe-683	40	10	strategy	strategy	NOUN
aijbe-683	40	11	for	for	ADP
aijbe-683	40	12	upgrading	upgrade	VERB
aijbe-683	40	13	the	the	DET
aijbe-683	40	14	firm	firm	ADJ
aijbe-683	40	15	image	image	NOUN
aijbe-683	40	16	,	,	PUNCT
aijbe-683	40	17	increasing	increase	VERB
aijbe-683	40	18	trust	trust	NOUN
aijbe-683	40	19	and	and	CCONJ
aijbe-683	40	20	confidence	confidence	NOUN
aijbe-683	40	21	of	of	ADP
aijbe-683	40	22	the	the	DET
aijbe-683	40	23	investors	investor	NOUN
aijbe-683	40	24	and	and	CCONJ
aijbe-683	40	25	other	other	ADJ
aijbe-683	40	26	stakeholders	stakeholder	NOUN
aijbe-683	40	27	on	on	ADP
aijbe-683	40	28	the	the	DET
aijbe-683	40	29	firm	firm	NOUN
aijbe-683	40	30	(	(	PUNCT
aijbe-683	40	31	elfaky	elfaky	NOUN
aijbe-683	40	32	,	,	PUNCT
aijbe-683	40	33	2017	2017	NUM
aijbe-683	40	34	)	)	PUNCT
aijbe-683	40	35	.	.	PUNCT
aijbe-683	41	1	however	however	ADV
aijbe-683	41	2	,	,	PUNCT
aijbe-683	41	3	the	the	DET
aijbe-683	41	4	involuntary	involuntary	ADJ
aijbe-683	41	5	nature	nature	NOUN
aijbe-683	41	6	of	of	ADP
aijbe-683	41	7	this	this	DET
aijbe-683	41	8	type	type	NOUN
aijbe-683	41	9	of	of	ADP
aijbe-683	41	10	disclosure	disclosure	NOUN
aijbe-683	41	11	have	have	AUX
aijbe-683	41	12	paved	pave	VERB
aijbe-683	41	13	way	way	NOUN
aijbe-683	41	14	for	for	SCONJ
aijbe-683	41	15	quite	quite	DET
aijbe-683	41	16	a	a	DET
aijbe-683	41	17	number	number	NOUN
aijbe-683	41	18	of	of	ADP
aijbe-683	41	19	companies	company	NOUN
aijbe-683	41	20	to	to	PART
aijbe-683	41	21	avoid	avoid	VERB
aijbe-683	41	22	engaging	engage	VERB
aijbe-683	41	23	in	in	ADP
aijbe-683	41	24	voluntary	voluntary	ADJ
aijbe-683	41	25	disclosure	disclosure	NOUN
aijbe-683	41	26	of	of	ADP
aijbe-683	41	27	financial	financial	ADJ
aijbe-683	41	28	information	information	NOUN
aijbe-683	41	29	since	since	SCONJ
aijbe-683	41	30	there	there	PRON
aijbe-683	41	31	is	be	VERB
aijbe-683	41	32	no	no	DET
aijbe-683	41	33	rule	rule	NOUN
aijbe-683	41	34	mandating	mandate	VERB
aijbe-683	41	35	them	they	PRON
aijbe-683	41	36	to	to	PART
aijbe-683	41	37	do	do	VERB
aijbe-683	41	38	so	so	ADV
aijbe-683	41	39	.	.	PUNCT
aijbe-683	42	1	listed	list	VERB
aijbe-683	42	2	consumer	consumer	NOUN
aijbe-683	42	3	goods	good	NOUN
aijbe-683	42	4	firms	firm	NOUN
aijbe-683	42	5	in	in	ADP
aijbe-683	42	6	nigeria	nigeria	PROPN
aijbe-683	42	7	face	face	VERB
aijbe-683	42	8	a	a	DET
aijbe-683	42	9	myriad	myriad	NOUN
aijbe-683	42	10	of	of	ADP
aijbe-683	42	11	challenges	challenge	NOUN
aijbe-683	42	12	in	in	ADP
aijbe-683	42	13	today	today	NOUN
aijbe-683	42	14	’s	’s	PART
aijbe-683	42	15	competitive	competitive	ADJ
aijbe-683	42	16	business	business	NOUN
aijbe-683	42	17	landscape	landscape	NOUN
aijbe-683	42	18	.	.	PUNCT
aijbe-683	43	1	as	as	ADP
aijbe-683	43	2	key	key	ADJ
aijbe-683	43	3	players	player	NOUN
aijbe-683	43	4	in	in	ADP
aijbe-683	43	5	the	the	DET
aijbe-683	43	6	country	country	NOUN
aijbe-683	43	7	’s	’s	PART
aijbe-683	43	8	economy	economy	NOUN
aijbe-683	43	9	,	,	PUNCT
aijbe-683	43	10	these	these	DET
aijbe-683	43	11	firms	firm	NOUN
aijbe-683	43	12	are	be	AUX
aijbe-683	43	13	expected	expect	VERB
aijbe-683	43	14	to	to	PART
aijbe-683	43	15	navigate	navigate	VERB
aijbe-683	43	16	market	market	NOUN
aijbe-683	43	17	fluctuations	fluctuation	NOUN
aijbe-683	43	18	,	,	PUNCT
aijbe-683	43	19	regulatory	regulatory	ADJ
aijbe-683	43	20	complexities	complexity	NOUN
aijbe-683	43	21	and	and	CCONJ
aijbe-683	43	22	changing	change	VERB
aijbe-683	43	23	consumer	consumer	NOUN
aijbe-683	43	24	preferences	preference	NOUN
aijbe-683	43	25	while	while	SCONJ
aijbe-683	43	26	maintaining	maintain	VERB
aijbe-683	43	27	sustainable	sustainable	ADJ
aijbe-683	43	28	and	and	CCONJ
aijbe-683	43	29	profitable	profitable	ADJ
aijbe-683	43	30	operations	operation	NOUN
aijbe-683	43	31	.	.	PUNCT
aijbe-683	44	1	in	in	ADP
aijbe-683	44	2	this	this	DET
aijbe-683	44	3	study	study	NOUN
aijbe-683	44	4	,	,	PUNCT
aijbe-683	44	5	the	the	DET
aijbe-683	44	6	extent	extent	NOUN
aijbe-683	44	7	and	and	CCONJ
aijbe-683	44	8	quality	quality	NOUN
aijbe-683	44	9	of	of	ADP
aijbe-683	44	10	voluntary	voluntary	ADJ
aijbe-683	44	11	disclosure	disclosure	NOUN
aijbe-683	44	12	practices	practice	NOUN
aijbe-683	44	13	become	become	VERB
aijbe-683	44	14	a	a	DET
aijbe-683	44	15	critical	critical	ADJ
aijbe-683	44	16	aspect	aspect	NOUN
aijbe-683	44	17	of	of	ADP
aijbe-683	44	18	corporate	corporate	ADJ
aijbe-683	44	19	governance	governance	NOUN
aijbe-683	44	20	and	and	CCONJ
aijbe-683	44	21	stakeholder	stakeholder	NOUN
aijbe-683	44	22	management	management	NOUN
aijbe-683	44	23	.	.	PUNCT
aijbe-683	45	1	the	the	DET
aijbe-683	45	2	lack	lack	NOUN
aijbe-683	45	3	of	of	ADP
aijbe-683	45	4	a	a	DET
aijbe-683	45	5	comprehensive	comprehensive	ADJ
aijbe-683	45	6	understanding	understanding	NOUN
aijbe-683	45	7	of	of	ADP
aijbe-683	45	8	the	the	DET
aijbe-683	45	9	impact	impact	NOUN
aijbe-683	45	10	of	of	ADP
aijbe-683	45	11	voluntary	voluntary	ADJ
aijbe-683	45	12	disclosure	disclosure	NOUN
aijbe-683	45	13	on	on	ADP
aijbe-683	45	14	financial	financial	ADJ
aijbe-683	45	15	performance	performance	NOUN
aijbe-683	45	16	poses	pose	VERB
aijbe-683	45	17	a	a	DET
aijbe-683	45	18	significant	significant	ADJ
aijbe-683	45	19	problem	problem	NOUN
aijbe-683	45	20	for	for	ADP
aijbe-683	45	21	consumer	consumer	NOUN
aijbe-683	45	22	goods	good	NOUN
aijbe-683	45	23	firm	firm	NOUN
aijbe-683	45	24	,	,	PUNCT
aijbe-683	45	25	investors	investor	NOUN
aijbe-683	45	26	,	,	PUNCT
aijbe-683	45	27	regulators	regulator	NOUN
aijbe-683	45	28	and	and	CCONJ
aijbe-683	45	29	policymakers	policymaker	NOUN
aijbe-683	45	30	in	in	ADP
aijbe-683	45	31	nigeria	nigeria	PROPN
aijbe-683	45	32	.	.	PUNCT
aijbe-683	46	1	prior	prior	ADJ
aijbe-683	46	2	studies	study	NOUN
aijbe-683	46	3	such	such	ADJ
aijbe-683	46	4	as	as	ADP
aijbe-683	46	5	dada	dada	PROPN
aijbe-683	46	6	and	and	CCONJ
aijbe-683	46	7	adeniji	adeniji	PROPN
aijbe-683	46	8	(	(	PUNCT
aijbe-683	46	9	2021	2021	NUM
aijbe-683	46	10	)	)	PUNCT
aijbe-683	46	11	which	which	PRON
aijbe-683	46	12	studied	study	VERB
aijbe-683	46	13	the	the	DET
aijbe-683	46	14	effect	effect	NOUN
aijbe-683	46	15	of	of	ADP
aijbe-683	46	16	voluntary	voluntary	ADJ
aijbe-683	46	17	disclosure	disclosure	NOUN
aijbe-683	46	18	on	on	ADP
aijbe-683	46	19	the	the	DET
aijbe-683	46	20	financial	financial	ADJ
aijbe-683	46	21	performance	performance	NOUN
aijbe-683	46	22	of	of	ADP
aijbe-683	46	23	listed	list	VERB
aijbe-683	46	24	oil	oil	NOUN
aijbe-683	46	25	and	and	CCONJ
aijbe-683	46	26	gas	gas	NOUN
aijbe-683	46	27	firms	firm	NOUN
aijbe-683	46	28	in	in	ADP
aijbe-683	46	29	nigeria	nigeria	PROPN
aijbe-683	46	30	using	use	VERB
aijbe-683	46	31	ordinary	ordinary	ADJ
aijbe-683	46	32	least	least	ADJ
aijbe-683	46	33	square	square	ADJ
aijbe-683	46	34	regression	regression	NOUN
aijbe-683	46	35	as	as	ADP
aijbe-683	46	36	statistical	statistical	ADJ
aijbe-683	46	37	tool	tool	NOUN
aijbe-683	46	38	,	,	PUNCT
aijbe-683	46	39	showed	show	VERB
aijbe-683	46	40	that	that	SCONJ
aijbe-683	46	41	voluntary	voluntary	ADJ
aijbe-683	46	42	disclosure	disclosure	NOUN
aijbe-683	46	43	and	and	CCONJ
aijbe-683	46	44	financial	financial	ADJ
aijbe-683	46	45	performance	performance	NOUN
aijbe-683	46	46	has	have	VERB
aijbe-683	46	47	a	a	DET
aijbe-683	46	48	positive	positive	ADJ
aijbe-683	46	49	and	and	CCONJ
aijbe-683	46	50	significant	significant	ADJ
aijbe-683	46	51	effect	effect	NOUN
aijbe-683	46	52	.	.	PUNCT
aijbe-683	47	1	because	because	SCONJ
aijbe-683	47	2	this	this	DET
aijbe-683	47	3	study	study	NOUN
aijbe-683	47	4	covered	cover	VERB
aijbe-683	47	5	for	for	ADP
aijbe-683	47	6	the	the	DET
aijbe-683	47	7	oil	oil	NOUN
aijbe-683	47	8	and	and	CCONJ
aijbe-683	47	9	gas	gas	NOUN
aijbe-683	47	10	firm	firm	NOUN
aijbe-683	47	11	,	,	PUNCT
aijbe-683	47	12	there	there	PRON
aijbe-683	47	13	's	be	VERB
aijbe-683	47	14	a	a	DET
aijbe-683	47	15	need	need	NOUN
aijbe-683	47	16	to	to	PART
aijbe-683	47	17	cover	cover	VERB
aijbe-683	47	18	for	for	ADP
aijbe-683	47	19	consumer	consumer	NOUN
aijbe-683	47	20	goods	good	NOUN
aijbe-683	47	21	firms	firm	NOUN
aijbe-683	47	22	in	in	ADP
aijbe-683	47	23	nigeria	nigeria	PROPN
aijbe-683	47	24	so	so	SCONJ
aijbe-683	47	25	as	as	SCONJ
aijbe-683	47	26	to	to	PART
aijbe-683	47	27	strike	strike	VERB
aijbe-683	47	28	the	the	DET
aijbe-683	47	29	right	right	ADJ
aijbe-683	47	30	balance	balance	NOUN
aijbe-683	47	31	between	between	ADP
aijbe-683	47	32	transparency	transparency	NOUN
aijbe-683	47	33	and	and	CCONJ
aijbe-683	47	34	confidentiality	confidentiality	NOUN
aijbe-683	47	35	,	,	PUNCT
aijbe-683	47	36	potentially	potentially	ADV
aijbe-683	47	37	leading	lead	VERB
aijbe-683	47	38	to	to	ADP
aijbe-683	47	39	suboptimal	suboptimal	ADJ
aijbe-683	47	40	strategic	strategic	ADJ
aijbe-683	47	41	decisions	decision	NOUN
aijbe-683	47	42	.	.	PUNCT
aijbe-683	48	1	also	also	ADV
aijbe-683	48	2	,	,	PUNCT
aijbe-683	48	3	investors	investor	NOUN
aijbe-683	48	4	and	and	CCONJ
aijbe-683	48	5	stakeholders	stakeholder	NOUN
aijbe-683	48	6	on	on	ADP
aijbe-683	48	7	the	the	DET
aijbe-683	48	8	other	other	ADJ
aijbe-683	48	9	hand	hand	NOUN
aijbe-683	48	10	,	,	PUNCT
aijbe-683	48	11	may	may	AUX
aijbe-683	48	12	find	find	VERB
aijbe-683	48	13	it	it	PRON
aijbe-683	48	14	challenging	challenging	ADJ
aijbe-683	48	15	to	to	PART
aijbe-683	48	16	assess	assess	VERB
aijbe-683	48	17	the	the	DET
aijbe-683	48	18	true	true	ADJ
aijbe-683	48	19	value	value	NOUN
aijbe-683	48	20	and	and	CCONJ
aijbe-683	48	21	sustainability	sustainability	NOUN
aijbe-683	48	22	of	of	ADP
aijbe-683	48	23	consumer	consumer	NOUN
aijbe-683	48	24	goods	good	NOUN
aijbe-683	48	25	firms	firm	NOUN
aijbe-683	48	26	in	in	ADP
aijbe-683	48	27	the	the	DET
aijbe-683	48	28	absence	absence	NOUN
aijbe-683	48	29	of	of	ADP
aijbe-683	48	30	standardized	standardized	ADJ
aijbe-683	48	31	voluntary	voluntary	ADJ
aijbe-683	48	32	disclosure	disclosure	NOUN
aijbe-683	48	33	practices	practice	NOUN
aijbe-683	48	34	.	.	PUNCT
aijbe-683	49	1	addressing	address	VERB
aijbe-683	49	2	this	this	DET
aijbe-683	49	3	problem	problem	NOUN
aijbe-683	49	4	is	be	AUX
aijbe-683	49	5	crucial	crucial	ADJ
aijbe-683	49	6	for	for	ADP
aijbe-683	49	7	fostering	foster	VERB
aijbe-683	49	8	informed	informed	ADJ
aijbe-683	49	9	decision	decision	NOUN
aijbe-683	49	10	making	making	NOUN
aijbe-683	49	11	,	,	PUNCT
aijbe-683	49	12	improving	improve	VERB
aijbe-683	49	13	corporate	corporate	ADJ
aijbe-683	49	14	reporting	reporting	NOUN
aijbe-683	49	15	standards	standard	NOUN
aijbe-683	49	16	and	and	CCONJ
aijbe-683	49	17	promoting	promote	VERB
aijbe-683	49	18	sustainable	sustainable	ADJ
aijbe-683	49	19	growth	growth	NOUN
aijbe-683	49	20	in	in	ADP
aijbe-683	49	21	the	the	DET
aijbe-683	49	22	consumer	consumer	NOUN
aijbe-683	49	23	goods	good	NOUN
aijbe-683	49	24	sector	sector	NOUN
aijbe-683	49	25	in	in	ADP
aijbe-683	49	26	nigeria	nigeria	PROPN
aijbe-683	49	27	.	.	PUNCT
aijbe-683	50	1	this	this	DET
aijbe-683	50	2	study	study	NOUN
aijbe-683	50	3	also	also	ADV
aijbe-683	50	4	aim	aim	VERB
aijbe-683	50	5	to	to	PART
aijbe-683	50	6	fill	fill	VERB
aijbe-683	50	7	this	this	DET
aijbe-683	50	8	gap	gap	NOUN
aijbe-683	50	9	by	by	ADP
aijbe-683	50	10	studying	study	VERB
aijbe-683	50	11	the	the	DET
aijbe-683	50	12	relationship	relationship	NOUN
aijbe-683	50	13	between	between	ADP
aijbe-683	50	14	voluntary	voluntary	ADJ
aijbe-683	50	15	disclosure	disclosure	NOUN
aijbe-683	50	16	(	(	PUNCT
aijbe-683	50	17	using	use	VERB
aijbe-683	50	18	corporate	corporate	ADJ
aijbe-683	50	19	donation	donation	NOUN
aijbe-683	50	20	disclosure	disclosure	NOUN
aijbe-683	50	21	,	,	PUNCT
aijbe-683	50	22	environmental	environmental	ADJ
aijbe-683	50	23	protection	protection	NOUN
aijbe-683	50	24	disclosure	disclosure	NOUN
aijbe-683	50	25	,	,	PUNCT
aijbe-683	50	26	employee	employee	NOUN
aijbe-683	50	27	welfare	welfare	NOUN
aijbe-683	50	28	disclosure	disclosure	NOUN
aijbe-683	50	29	as	as	ADP
aijbe-683	50	30	proxies	proxy	NOUN
aijbe-683	50	31	)	)	PUNCT
aijbe-683	50	32	and	and	CCONJ
aijbe-683	50	33	financial	financial	ADJ
aijbe-683	50	34	performance	performance	NOUN
aijbe-683	50	35	of	of	ADP
aijbe-683	50	36	listed	list	VERB
aijbe-683	50	37	consumer	consumer	NOUN
aijbe-683	50	38	goods	good	NOUN
aijbe-683	50	39	firms	firm	NOUN
aijbe-683	50	40	in	in	ADP
aijbe-683	50	41	nigeria	nigeria	PROPN
aijbe-683	50	42	.	.	PUNCT
aijbe-683	51	1	the	the	DET
aijbe-683	51	2	main	main	ADJ
aijbe-683	51	3	objective	objective	NOUN
aijbe-683	51	4	of	of	ADP
aijbe-683	51	5	this	this	PRON
aijbe-683	51	6	is	be	AUX
aijbe-683	51	7	to	to	PART
aijbe-683	51	8	ascertain	ascertain	VERB
aijbe-683	51	9	the	the	DET
aijbe-683	51	10	effect	effect	NOUN
aijbe-683	51	11	of	of	ADP
aijbe-683	51	12	voluntary	voluntary	ADJ
aijbe-683	51	13	disclosure	disclosure	NOUN
aijbe-683	51	14	on	on	ADP
aijbe-683	51	15	financial	financial	ADJ
aijbe-683	51	16	performance	performance	NOUN
aijbe-683	51	17	of	of	ADP
aijbe-683	51	18	listed	list	VERB
aijbe-683	51	19	consumer	consumer	NOUN
aijbe-683	51	20	goods	good	NOUN
aijbe-683	51	21	firms	firm	NOUN
aijbe-683	51	22	in	in	ADP
aijbe-683	51	23	nigeria	nigeria	PROPN
aijbe-683	51	24	.	.	PUNCT
aijbe-683	52	1	the	the	DET
aijbe-683	52	2	research	research	NOUN
aijbe-683	52	3	is	be	AUX
aijbe-683	52	4	guided	guide	VERB
aijbe-683	52	5	by	by	ADP
aijbe-683	52	6	other	other	ADJ
aijbe-683	52	7	specific	specific	ADJ
aijbe-683	52	8	objectives	objective	NOUN
aijbe-683	52	9	which	which	PRON
aijbe-683	52	10	include	include	VERB
aijbe-683	52	11	:	:	PUNCT
aijbe-683	52	12	1	1	X
aijbe-683	52	13	.	.	X
aijbe-683	52	14	to	to	PART
aijbe-683	52	15	determine	determine	VERB
aijbe-683	52	16	the	the	DET
aijbe-683	52	17	effect	effect	NOUN
aijbe-683	52	18	of	of	ADP
aijbe-683	52	19	environmental	environmental	ADJ
aijbe-683	52	20	protection	protection	NOUN
aijbe-683	52	21	disclosure	disclosure	NOUN
aijbe-683	52	22	on	on	ADP
aijbe-683	52	23	earnings	earning	NOUN
aijbe-683	52	24	per	per	ADP
aijbe-683	52	25	share	share	NOUN
aijbe-683	52	26	of	of	ADP
aijbe-683	52	27	listed	list	VERB
aijbe-683	52	28	consumer	consumer	NOUN
aijbe-683	52	29	goods	good	NOUN
aijbe-683	52	30	firms	firm	NOUN
aijbe-683	52	31	in	in	ADP
aijbe-683	52	32	nigeria	nigeria	PROPN
aijbe-683	52	33	.	.	PUNCT
aijbe-683	53	1	2	2	X
aijbe-683	53	2	.	.	PUNCT
aijbe-683	53	3	to	to	PART
aijbe-683	53	4	examine	examine	VERB
aijbe-683	53	5	the	the	DET
aijbe-683	53	6	effect	effect	NOUN
aijbe-683	53	7	of	of	ADP
aijbe-683	53	8	employee	employee	NOUN
aijbe-683	53	9	welfare	welfare	NOUN
aijbe-683	53	10	disclosure	disclosure	NOUN
aijbe-683	53	11	on	on	ADP
aijbe-683	53	12	earnings	earning	NOUN
aijbe-683	53	13	per	per	ADP
aijbe-683	53	14	share	share	NOUN
aijbe-683	53	15	of	of	ADP
aijbe-683	53	16	listed	list	VERB
aijbe-683	53	17	consumer	consumer	NOUN
aijbe-683	53	18	goods	good	NOUN
aijbe-683	53	19	firms	firm	NOUN
aijbe-683	53	20	in	in	ADP
aijbe-683	53	21	nigeria	nigeria	PROPN
aijbe-683	53	22	.	.	PUNCT
aijbe-683	54	1	review	review	NOUN
aijbe-683	54	2	of	of	ADP
aijbe-683	54	3	related	related	ADJ
aijbe-683	54	4	literature	literature	NOUN
aijbe-683	54	5	voluntary	voluntary	ADJ
aijbe-683	54	6	disclosure	disclosure	NOUN
aijbe-683	54	7	disclosure	disclosure	NOUN
aijbe-683	54	8	is	be	AUX
aijbe-683	54	9	defined	define	VERB
aijbe-683	54	10	as	as	ADP
aijbe-683	54	11	the	the	DET
aijbe-683	54	12	fair	fair	ADJ
aijbe-683	54	13	presentation	presentation	NOUN
aijbe-683	54	14	of	of	ADP
aijbe-683	54	15	an	an	DET
aijbe-683	54	16	entity	entity	NOUN
aijbe-683	54	17	’s	’s	PART
aijbe-683	54	18	financial	financial	ADJ
aijbe-683	54	19	or	or	CCONJ
aijbe-683	54	20	non	non	ADJ
aijbe-683	54	21	-	-	ADJ
aijbe-683	54	22	financial	financial	ADJ
aijbe-683	54	23	,	,	PUNCT
aijbe-683	54	24	mandatory	mandatory	ADJ
aijbe-683	54	25	or	or	CCONJ
aijbe-683	54	26	voluntary	voluntary	ADJ
aijbe-683	54	27	information	information	NOUN
aijbe-683	54	28	that	that	PRON
aijbe-683	54	29	is	be	AUX
aijbe-683	54	30	useful	useful	ADJ
aijbe-683	54	31	for	for	ADP
aijbe-683	54	32	stakeholders	stakeholder	NOUN
aijbe-683	54	33	’	'	PUNCT
aijbe-683	54	34	decision	decision	NOUN
aijbe-683	54	35	making	making	NOUN
aijbe-683	54	36	(	(	PUNCT
aijbe-683	54	37	modugu	modugu	NOUN
aijbe-683	54	38	&	&	CCONJ
aijbe-683	54	39	eboigbe	eboigbe	NOUN
aijbe-683	54	40	,	,	PUNCT
aijbe-683	54	41	2017	2017	NUM
aijbe-683	54	42	)	)	PUNCT
aijbe-683	54	43	.	.	PUNCT
aijbe-683	55	1	disclosure	disclosure	NOUN
aijbe-683	55	2	refers	refer	VERB
aijbe-683	55	3	to	to	ADP
aijbe-683	55	4	an	an	DET
aijbe-683	55	5	accurate	accurate	ADJ
aijbe-683	55	6	and	and	CCONJ
aijbe-683	55	7	timely	timely	ADJ
aijbe-683	55	8	release	release	NOUN
aijbe-683	55	9	of	of	ADP
aijbe-683	55	10	information	information	NOUN
aijbe-683	55	11	about	about	ADP
aijbe-683	55	12	the	the	DET
aijbe-683	55	13	business	business	NOUN
aijbe-683	55	14	strategy	strategy	NOUN
aijbe-683	55	15	,	,	PUNCT
aijbe-683	55	16	financial	financial	ADJ
aijbe-683	55	17	performance	performance	NOUN
aijbe-683	55	18	and	and	CCONJ
aijbe-683	55	19	corporate	corporate	ADJ
aijbe-683	55	20	governance	governance	NOUN
aijbe-683	55	21	to	to	ADP
aijbe-683	55	22	the	the	DET
aijbe-683	55	23	general	general	ADJ
aijbe-683	55	24	public	public	NOUN
aijbe-683	55	25	by	by	ADP
aijbe-683	55	26	a	a	DET
aijbe-683	55	27	company	company	NOUN
aijbe-683	55	28	(	(	PUNCT
aijbe-683	55	29	lee	lee	PROPN
aijbe-683	55	30	,	,	PUNCT
aijbe-683	55	31	2012	2012	NUM
aijbe-683	55	32	)	)	PUNCT
aijbe-683	55	33	.	.	PUNCT
aijbe-683	56	1	disclosure	disclosure	NOUN
aijbe-683	56	2	is	be	AUX
aijbe-683	56	3	defined	define	VERB
aijbe-683	56	4	in	in	ADP
aijbe-683	56	5	accounting	accounting	NOUN
aijbe-683	56	6	literature	literature	NOUN
aijbe-683	56	7	as	as	ADP
aijbe-683	56	8	ezejofor	ezejofor	PROPN
aijbe-683	56	9	,	,	PUNCT
aijbe-683	56	10	raymond	raymond	PROPN
aijbe-683	56	11	a	a	PRON
aijbe-683	56	12	,	,	PUNCT
aijbe-683	56	13	ozuomba	ozuomba	PROPN
aijbe-683	56	14	chidinma	chidinma	PROPN
aijbe-683	56	15	nwamaka	nwamaka	PROPN
aijbe-683	56	16	,	,	PUNCT
aijbe-683	56	17	udochukwu	udochukwu	ADJ
aijbe-683	56	18	chikaodili	chikaodili	NOUN
aijbe-683	56	19	n	n	PROPN
aijbe-683	56	20	and	and	CCONJ
aijbe-683	56	21	alamene	alamene	PROPN
aijbe-683	56	22	inimotimi	inimotimi	PROPN
aijbe-683	56	23	thursday	thursday	PROPN
aijbe-683	56	24	(	(	PUNCT
aijbe-683	56	25	2024	2024	NUM
aijbe-683	56	26	)	)	PUNCT
aijbe-683	56	27	4	4	NUM
aijbe-683	56	28	american	american	ADJ
aijbe-683	56	29	interdisciplinary	interdisciplinary	ADJ
aijbe-683	56	30	journal	journal	NOUN
aijbe-683	56	31	of	of	ADP
aijbe-683	56	32	business	business	NOUN
aijbe-683	56	33	and	and	CCONJ
aijbe-683	56	34	economics	economic	NOUN
aijbe-683	56	35	|	|	ADV
aijbe-683	56	36	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	56	37	“	"	PUNCT
aijbe-683	56	38	informing	inform	VERB
aijbe-683	56	39	the	the	DET
aijbe-683	56	40	public	public	NOUN
aijbe-683	56	41	by	by	ADP
aijbe-683	56	42	financial	financial	ADJ
aijbe-683	56	43	statements	statement	NOUN
aijbe-683	56	44	of	of	ADP
aijbe-683	56	45	the	the	DET
aijbe-683	56	46	firm	firm	NOUN
aijbe-683	56	47	”	"	PUNCT
aijbe-683	56	48	(	(	PUNCT
aijbe-683	56	49	agca	agca	PROPN
aijbe-683	56	50	&	&	CCONJ
aijbe-683	56	51	onder	onder	PROPN
aijbe-683	56	52	,	,	PUNCT
aijbe-683	56	53	2007	2007	NUM
aijbe-683	56	54	)	)	PUNCT
aijbe-683	56	55	,	,	PUNCT
aijbe-683	56	56	or	or	CCONJ
aijbe-683	56	57	as	as	ADP
aijbe-683	56	58	the	the	DET
aijbe-683	56	59	communication	communication	NOUN
aijbe-683	56	60	of	of	ADP
aijbe-683	56	61	economic	economic	ADJ
aijbe-683	56	62	information	information	NOUN
aijbe-683	56	63	,	,	PUNCT
aijbe-683	56	64	whether	whether	SCONJ
aijbe-683	56	65	financial	financial	ADJ
aijbe-683	56	66	or	or	CCONJ
aijbe-683	56	67	nonfinancial	nonfinancial	ADJ
aijbe-683	56	68	,	,	PUNCT
aijbe-683	56	69	qualitative	qualitative	ADJ
aijbe-683	56	70	or	or	CCONJ
aijbe-683	56	71	otherwise	otherwise	ADV
aijbe-683	56	72	concerning	concern	VERB
aijbe-683	56	73	a	a	DET
aijbe-683	56	74	firm	firm	NOUN
aijbe-683	56	75	’s	’s	PART
aijbe-683	56	76	financial	financial	ADJ
aijbe-683	56	77	position	position	NOUN
aijbe-683	56	78	and	and	CCONJ
aijbe-683	56	79	performance	performance	NOUN
aijbe-683	56	80	”	"	PUNCT
aijbe-683	56	81	(	(	PUNCT
aijbe-683	56	82	owusu	owusu	PROPN
aijbe-683	56	83	ansah,1998	ansah,1998	PROPN
aijbe-683	56	84	)	)	PUNCT
aijbe-683	56	85	.	.	PUNCT
aijbe-683	57	1	gibbins	gibbin	NOUN
aijbe-683	57	2	,	,	PUNCT
aijbe-683	57	3	richardson	richardson	PROPN
aijbe-683	57	4	and	and	CCONJ
aijbe-683	57	5	waterhouse	waterhouse	PROPN
aijbe-683	57	6	(	(	PUNCT
aijbe-683	57	7	1990	1990	NUM
aijbe-683	57	8	)	)	PUNCT
aijbe-683	57	9	defined	define	VERB
aijbe-683	57	10	financial	financial	ADJ
aijbe-683	57	11	disclosure	disclosure	NOUN
aijbe-683	57	12	as	as	ADP
aijbe-683	57	13	“	"	PUNCT
aijbe-683	57	14	any	any	DET
aijbe-683	57	15	deliberate	deliberate	ADJ
aijbe-683	57	16	release	release	NOUN
aijbe-683	57	17	of	of	ADP
aijbe-683	57	18	financial	financial	ADJ
aijbe-683	57	19	information	information	NOUN
aijbe-683	57	20	,	,	PUNCT
aijbe-683	57	21	whether	whether	SCONJ
aijbe-683	57	22	numerical	numerical	ADJ
aijbe-683	57	23	or	or	CCONJ
aijbe-683	57	24	qualitative	qualitative	ADJ
aijbe-683	57	25	,	,	PUNCT
aijbe-683	57	26	mandatory	mandatory	ADJ
aijbe-683	57	27	or	or	CCONJ
aijbe-683	57	28	voluntary	voluntary	ADJ
aijbe-683	57	29	,	,	PUNCT
aijbe-683	57	30	via	via	ADP
aijbe-683	57	31	formal	formal	ADJ
aijbe-683	57	32	or	or	CCONJ
aijbe-683	57	33	informal	informal	ADJ
aijbe-683	57	34	channels	channel	NOUN
aijbe-683	57	35	”	"	PUNCT
aijbe-683	57	36	.	.	PUNCT
aijbe-683	58	1	thus	thus	ADV
aijbe-683	58	2	,	,	PUNCT
aijbe-683	58	3	it	it	PRON
aijbe-683	58	4	is	be	AUX
aijbe-683	58	5	the	the	DET
aijbe-683	58	6	publication	publication	NOUN
aijbe-683	58	7	of	of	ADP
aijbe-683	58	8	any	any	DET
aijbe-683	58	9	type	type	NOUN
aijbe-683	58	10	of	of	ADP
aijbe-683	58	11	information	information	NOUN
aijbe-683	58	12	through	through	ADP
aijbe-683	58	13	the	the	DET
aijbe-683	58	14	corporate	corporate	ADJ
aijbe-683	58	15	annual	annual	ADJ
aijbe-683	58	16	reports	report	NOUN
aijbe-683	58	17	that	that	PRON
aijbe-683	58	18	are	be	AUX
aijbe-683	58	19	necessary	necessary	ADJ
aijbe-683	58	20	,	,	PUNCT
aijbe-683	58	21	relevant	relevant	ADJ
aijbe-683	58	22	and	and	CCONJ
aijbe-683	58	23	material	material	NOUN
aijbe-683	58	24	to	to	ADP
aijbe-683	58	25	the	the	DET
aijbe-683	58	26	various	various	ADJ
aijbe-683	58	27	user	user	NOUN
aijbe-683	58	28	groups	group	NOUN
aijbe-683	58	29	in	in	ADP
aijbe-683	58	30	making	make	VERB
aijbe-683	58	31	their	their	PRON
aijbe-683	58	32	judgements	judgement	NOUN
aijbe-683	58	33	and	and	CCONJ
aijbe-683	58	34	decisions	decision	NOUN
aijbe-683	58	35	about	about	ADP
aijbe-683	58	36	a	a	DET
aijbe-683	58	37	company	company	NOUN
aijbe-683	58	38	.	.	PUNCT
aijbe-683	59	1	for	for	SCONJ
aijbe-683	59	2	the	the	DET
aijbe-683	59	3	information	information	NOUN
aijbe-683	59	4	to	to	PART
aijbe-683	59	5	be	be	AUX
aijbe-683	59	6	useful	useful	ADJ
aijbe-683	59	7	,	,	PUNCT
aijbe-683	59	8	it	it	PRON
aijbe-683	59	9	must	must	AUX
aijbe-683	59	10	be	be	AUX
aijbe-683	59	11	relevant	relevant	ADJ
aijbe-683	59	12	and	and	CCONJ
aijbe-683	59	13	faithfully	faithfully	ADV
aijbe-683	59	14	represent	represent	VERB
aijbe-683	59	15	that	that	PRON
aijbe-683	59	16	which	which	PRON
aijbe-683	59	17	it	it	PRON
aijbe-683	59	18	purports	purport	VERB
aijbe-683	59	19	to	to	PART
aijbe-683	59	20	represent	represent	VERB
aijbe-683	59	21	.	.	PUNCT
aijbe-683	60	1	in	in	ADP
aijbe-683	60	2	addition	addition	NOUN
aijbe-683	60	3	,	,	PUNCT
aijbe-683	60	4	the	the	DET
aijbe-683	60	5	information	information	NOUN
aijbe-683	60	6	is	be	AUX
aijbe-683	60	7	enhanced	enhance	VERB
aijbe-683	60	8	by	by	ADP
aijbe-683	60	9	the	the	DET
aijbe-683	60	10	qualities	quality	NOUN
aijbe-683	60	11	of	of	ADP
aijbe-683	60	12	comparability	comparability	NOUN
aijbe-683	60	13	,	,	PUNCT
aijbe-683	60	14	verifiability	verifiability	NOUN
aijbe-683	60	15	and	and	CCONJ
aijbe-683	60	16	understandability	understandability	NOUN
aijbe-683	60	17	(	(	PUNCT
aijbe-683	60	18	modugu	modugu	NOUN
aijbe-683	60	19	&	&	CCONJ
aijbe-683	60	20	eboigbe	eboigbe	NOUN
aijbe-683	60	21	,	,	PUNCT
aijbe-683	60	22	2017	2017	NUM
aijbe-683	60	23	)	)	PUNCT
aijbe-683	60	24	.	.	PUNCT
aijbe-683	61	1	voluntary	voluntary	ADJ
aijbe-683	61	2	disclosure	disclosure	NOUN
aijbe-683	61	3	plays	play	VERB
aijbe-683	61	4	a	a	DET
aijbe-683	61	5	pivotal	pivotal	ADJ
aijbe-683	61	6	role	role	NOUN
aijbe-683	61	7	in	in	ADP
aijbe-683	61	8	contemporary	contemporary	ADJ
aijbe-683	61	9	corporate	corporate	ADJ
aijbe-683	61	10	reporting	reporting	NOUN
aijbe-683	61	11	,	,	PUNCT
aijbe-683	61	12	enabling	enable	VERB
aijbe-683	61	13	companies	company	NOUN
aijbe-683	61	14	to	to	PART
aijbe-683	61	15	share	share	VERB
aijbe-683	61	16	information	information	NOUN
aijbe-683	61	17	beyond	beyond	ADP
aijbe-683	61	18	the	the	DET
aijbe-683	61	19	legally	legally	ADV
aijbe-683	61	20	mandated	mandate	VERB
aijbe-683	61	21	requirements	requirement	NOUN
aijbe-683	61	22	.	.	PUNCT
aijbe-683	62	1	voluntary	voluntary	ADJ
aijbe-683	62	2	disclosure	disclosure	NOUN
aijbe-683	62	3	has	have	VERB
aijbe-683	62	4	its	its	PRON
aijbe-683	62	5	sources	source	NOUN
aijbe-683	62	6	in	in	ADP
aijbe-683	62	7	the	the	DET
aijbe-683	62	8	past	past	NOUN
aijbe-683	62	9	from	from	ADP
aijbe-683	62	10	business	business	NOUN
aijbe-683	62	11	development	development	NOUN
aijbe-683	62	12	when	when	SCONJ
aijbe-683	62	13	,	,	PUNCT
aijbe-683	62	14	as	as	ADP
aijbe-683	62	15	a	a	DET
aijbe-683	62	16	result	result	NOUN
aijbe-683	62	17	of	of	ADP
aijbe-683	62	18	the	the	DET
aijbe-683	62	19	fact	fact	NOUN
aijbe-683	62	20	that	that	SCONJ
aijbe-683	62	21	owners	owner	NOUN
aijbe-683	62	22	have	have	AUX
aijbe-683	62	23	delegated	delegate	VERB
aijbe-683	62	24	to	to	ADP
aijbe-683	62	25	the	the	DET
aijbe-683	62	26	managers	manager	NOUN
aijbe-683	62	27	the	the	DET
aijbe-683	62	28	leading	lead	VERB
aijbe-683	62	29	function	function	NOUN
aijbe-683	62	30	of	of	ADP
aijbe-683	62	31	the	the	DET
aijbe-683	62	32	enterprises	enterprise	NOUN
aijbe-683	62	33	,	,	PUNCT
aijbe-683	62	34	the	the	DET
aijbe-683	62	35	need	need	NOUN
aijbe-683	62	36	for	for	ADP
aijbe-683	62	37	voluntary	voluntary	ADJ
aijbe-683	62	38	disclosure	disclosure	NOUN
aijbe-683	62	39	appears	appear	VERB
aijbe-683	62	40	as	as	ADP
aijbe-683	62	41	a	a	DET
aijbe-683	62	42	consequence	consequence	NOUN
aijbe-683	62	43	of	of	ADP
aijbe-683	62	44	information	information	NOUN
aijbe-683	62	45	asymmetry	asymmetry	NOUN
aijbe-683	62	46	between	between	ADP
aijbe-683	62	47	the	the	DET
aijbe-683	62	48	two	two	NUM
aijbe-683	62	49	parties	party	NOUN
aijbe-683	62	50	;	;	PUNCT
aijbe-683	62	51	managers	manager	NOUN
aijbe-683	62	52	are	be	AUX
aijbe-683	62	53	better	well	ADV
aijbe-683	62	54	informed	informed	ADJ
aijbe-683	62	55	about	about	ADP
aijbe-683	62	56	the	the	DET
aijbe-683	62	57	business	business	NOUN
aijbe-683	62	58	than	than	ADP
aijbe-683	62	59	its	its	PRON
aijbe-683	62	60	owners	owner	NOUN
aijbe-683	62	61	.	.	PUNCT
aijbe-683	63	1	environmental	environmental	ADJ
aijbe-683	63	2	protection	protection	PROPN
aijbe-683	63	3	disclosure	disclosure	NOUN
aijbe-683	63	4	in	in	ADP
aijbe-683	63	5	relation	relation	NOUN
aijbe-683	63	6	to	to	ADP
aijbe-683	63	7	environmental	environmental	ADJ
aijbe-683	63	8	protection	protection	NOUN
aijbe-683	63	9	disclosure	disclosure	NOUN
aijbe-683	63	10	there	there	PRON
aijbe-683	63	11	is	be	VERB
aijbe-683	63	12	no	no	DET
aijbe-683	63	13	standard	standard	ADJ
aijbe-683	63	14	definition	definition	NOUN
aijbe-683	63	15	and	and	CCONJ
aijbe-683	63	16	it	it	PRON
aijbe-683	63	17	is	be	AUX
aijbe-683	63	18	left	leave	VERB
aijbe-683	63	19	mostly	mostly	ADV
aijbe-683	63	20	to	to	ADP
aijbe-683	63	21	the	the	DET
aijbe-683	63	22	discretion	discretion	NOUN
aijbe-683	63	23	of	of	ADP
aijbe-683	63	24	the	the	DET
aijbe-683	63	25	companies	company	NOUN
aijbe-683	63	26	to	to	PART
aijbe-683	63	27	decide	decide	VERB
aijbe-683	63	28	which	which	DET
aijbe-683	63	29	expenditure	expenditure	NOUN
aijbe-683	63	30	or	or	CCONJ
aijbe-683	63	31	cost	cost	NOUN
aijbe-683	63	32	should	should	AUX
aijbe-683	63	33	be	be	AUX
aijbe-683	63	34	included	include	VERB
aijbe-683	63	35	under	under	ADP
aijbe-683	63	36	the	the	DET
aijbe-683	63	37	environmental	environmental	ADJ
aijbe-683	63	38	expenses	expense	NOUN
aijbe-683	63	39	or	or	CCONJ
aijbe-683	63	40	costs	cost	NOUN
aijbe-683	63	41	.	.	PUNCT
aijbe-683	64	1	for	for	ADP
aijbe-683	64	2	a	a	DET
aijbe-683	64	3	general	general	ADJ
aijbe-683	64	4	understanding	understanding	NOUN
aijbe-683	64	5	of	of	ADP
aijbe-683	64	6	environmental	environmental	ADJ
aijbe-683	64	7	protection	protection	NOUN
aijbe-683	64	8	disclosure	disclosure	NOUN
aijbe-683	64	9	,	,	PUNCT
aijbe-683	64	10	it	it	PRON
aijbe-683	64	11	can	can	AUX
aijbe-683	64	12	be	be	AUX
aijbe-683	64	13	referred	refer	VERB
aijbe-683	64	14	to	to	ADP
aijbe-683	64	15	the	the	DET
aijbe-683	64	16	voluntary	voluntary	ADJ
aijbe-683	64	17	disclosure	disclosure	NOUN
aijbe-683	64	18	of	of	ADP
aijbe-683	64	19	a	a	DET
aijbe-683	64	20	company	company	NOUN
aijbe-683	64	21	’s	’s	PART
aijbe-683	64	22	initiatives	initiative	NOUN
aijbe-683	64	23	,	,	PUNCT
aijbe-683	64	24	policies	policy	NOUN
aijbe-683	64	25	and	and	CCONJ
aijbe-683	64	26	actions	action	NOUN
aijbe-683	64	27	aimed	aim	VERB
aijbe-683	64	28	at	at	ADP
aijbe-683	64	29	mitigating	mitigate	VERB
aijbe-683	64	30	its	its	PRON
aijbe-683	64	31	environmental	environmental	ADJ
aijbe-683	64	32	impact	impact	NOUN
aijbe-683	64	33	and	and	CCONJ
aijbe-683	64	34	promoting	promote	VERB
aijbe-683	64	35	sustainable	sustainable	ADJ
aijbe-683	64	36	practices	practice	NOUN
aijbe-683	64	37	.	.	PUNCT
aijbe-683	65	1	it	it	PRON
aijbe-683	65	2	encompasses	encompass	VERB
aijbe-683	65	3	a	a	DET
aijbe-683	65	4	range	range	NOUN
aijbe-683	65	5	of	of	ADP
aijbe-683	65	6	information	information	NOUN
aijbe-683	65	7	that	that	SCONJ
aijbe-683	65	8	consumer	consumer	NOUN
aijbe-683	65	9	goods	good	NOUN
aijbe-683	65	10	firms	firm	NOUN
aijbe-683	65	11	voluntarily	voluntarily	ADV
aijbe-683	65	12	share	share	VERB
aijbe-683	65	13	with	with	ADP
aijbe-683	65	14	their	their	PRON
aijbe-683	65	15	stakeholders	stakeholder	NOUN
aijbe-683	65	16	to	to	PART
aijbe-683	65	17	demonstrate	demonstrate	VERB
aijbe-683	65	18	their	their	PRON
aijbe-683	65	19	commitment	commitment	NOUN
aijbe-683	65	20	to	to	ADP
aijbe-683	65	21	environmental	environmental	ADJ
aijbe-683	65	22	responsibility	responsibility	NOUN
aijbe-683	65	23	.	.	PUNCT
aijbe-683	66	1	when	when	SCONJ
aijbe-683	66	2	environmental	environmental	ADJ
aijbe-683	66	3	cost	cost	NOUN
aijbe-683	66	4	is	be	AUX
aijbe-683	66	5	not	not	PART
aijbe-683	66	6	adequately	adequately	ADV
aijbe-683	66	7	allocated	allocate	VERB
aijbe-683	66	8	,	,	PUNCT
aijbe-683	66	9	cross	cross	ADJ
aijbe-683	66	10	-	-	ADJ
aijbe-683	66	11	funding	funding	NOUN
aijbe-683	66	12	occurs	occur	VERB
aijbe-683	66	13	between	between	ADP
aijbe-683	66	14	products	product	NOUN
aijbe-683	66	15	.	.	PUNCT
aijbe-683	67	1	in	in	ADP
aijbe-683	67	2	many	many	ADJ
aijbe-683	67	3	cases	case	NOUN
aijbe-683	67	4	,	,	PUNCT
aijbe-683	67	5	different	different	ADJ
aijbe-683	67	6	products	product	NOUN
aijbe-683	67	7	are	be	AUX
aijbe-683	67	8	made	make	VERB
aijbe-683	67	9	by	by	ADP
aijbe-683	67	10	different	different	ADJ
aijbe-683	67	11	processes	process	NOUN
aijbe-683	67	12	and	and	CCONJ
aijbe-683	67	13	each	each	DET
aijbe-683	67	14	process	process	NOUN
aijbe-683	67	15	tends	tend	VERB
aijbe-683	67	16	to	to	PART
aijbe-683	67	17	have	have	VERB
aijbe-683	67	18	a	a	DET
aijbe-683	67	19	different	different	ADJ
aijbe-683	67	20	environmental	environmental	ADJ
aijbe-683	67	21	cost	cost	NOUN
aijbe-683	67	22	(	(	PUNCT
aijbe-683	67	23	chris	chris	PROPN
aijbe-683	67	24	&	&	CCONJ
aijbe-683	67	25	burrit	burrit	PROPN
aijbe-683	67	26	,	,	PUNCT
aijbe-683	67	27	2013	2013	NUM
aijbe-683	67	28	)	)	PUNCT
aijbe-683	67	29	.	.	PUNCT
aijbe-683	68	1	protection	protection	NOUN
aijbe-683	68	2	of	of	ADP
aijbe-683	68	3	environment	environment	NOUN
aijbe-683	68	4	and	and	CCONJ
aijbe-683	68	5	the	the	DET
aijbe-683	68	6	potential	potential	ADJ
aijbe-683	68	7	involvement	involvement	NOUN
aijbe-683	68	8	of	of	ADP
aijbe-683	68	9	accountant	accountant	NOUN
aijbe-683	68	10	is	be	AUX
aijbe-683	68	11	becoming	become	VERB
aijbe-683	68	12	a	a	DET
aijbe-683	68	13	common	common	ADJ
aijbe-683	68	14	subject	subject	NOUN
aijbe-683	68	15	of	of	ADP
aijbe-683	68	16	discussion	discussion	NOUN
aijbe-683	68	17	among	among	ADP
aijbe-683	68	18	the	the	DET
aijbe-683	68	19	accountant	accountant	NOUN
aijbe-683	68	20	all	all	ADV
aijbe-683	68	21	over	over	ADP
aijbe-683	68	22	the	the	DET
aijbe-683	68	23	world	world	NOUN
aijbe-683	68	24	(	(	PUNCT
aijbe-683	68	25	pramanik	pramanik	X
aijbe-683	68	26	,	,	PUNCT
aijbe-683	68	27	shil	shil	PROPN
aijbe-683	68	28	&	&	CCONJ
aijbe-683	68	29	das	das	PROPN
aijbe-683	68	30	,	,	PUNCT
aijbe-683	68	31	2007	2007	NUM
aijbe-683	68	32	)	)	PUNCT
aijbe-683	68	33	.	.	PUNCT
aijbe-683	69	1	accountants	accountant	NOUN
aijbe-683	69	2	are	be	AUX
aijbe-683	69	3	expected	expect	VERB
aijbe-683	69	4	to	to	PART
aijbe-683	69	5	take	take	VERB
aijbe-683	69	6	a	a	DET
aijbe-683	69	7	proactive	proactive	ADJ
aijbe-683	69	8	role	role	NOUN
aijbe-683	69	9	in	in	ADP
aijbe-683	69	10	environmental	environmental	ADJ
aijbe-683	69	11	protection	protection	NOUN
aijbe-683	69	12	process	process	NOUN
aijbe-683	69	13	with	with	ADP
aijbe-683	69	14	the	the	DET
aijbe-683	69	15	advent	advent	NOUN
aijbe-683	69	16	of	of	ADP
aijbe-683	69	17	liberalization	liberalization	NOUN
aijbe-683	69	18	.	.	PUNCT
aijbe-683	70	1	the	the	DET
aijbe-683	70	2	cost	cost	NOUN
aijbe-683	70	3	of	of	ADP
aijbe-683	70	4	environmental	environmental	ADJ
aijbe-683	70	5	degradation	degradation	NOUN
aijbe-683	70	6	due	due	ADP
aijbe-683	70	7	to	to	ADP
aijbe-683	70	8	industrial	industrial	ADJ
aijbe-683	70	9	activities	activity	NOUN
aijbe-683	70	10	should	should	AUX
aijbe-683	70	11	be	be	AUX
aijbe-683	70	12	internalized	internalize	VERB
aijbe-683	70	13	in	in	ADP
aijbe-683	70	14	corporate	corporate	ADJ
aijbe-683	70	15	account	account	NOUN
aijbe-683	70	16	to	to	ADP
aijbe-683	70	17	the	the	DET
aijbe-683	70	18	extent	extent	NOUN
aijbe-683	70	19	possible	possible	ADJ
aijbe-683	70	20	.	.	PUNCT
aijbe-683	71	1	that	that	PRON
aijbe-683	71	2	is	be	AUX
aijbe-683	71	3	why	why	SCONJ
aijbe-683	71	4	environmental	environmental	ADJ
aijbe-683	71	5	accounting	accounting	NOUN
aijbe-683	71	6	and	and	CCONJ
aijbe-683	71	7	reporting	reporting	NOUN
aijbe-683	71	8	is	be	AUX
aijbe-683	71	9	of	of	ADP
aijbe-683	71	10	paramount	paramount	ADJ
aijbe-683	71	11	importance	importance	NOUN
aijbe-683	71	12	today	today	NOUN
aijbe-683	71	13	.	.	PUNCT
aijbe-683	72	1	according	accord	VERB
aijbe-683	72	2	to	to	ADP
aijbe-683	72	3	clarkson	clarkson	PROPN
aijbe-683	72	4	,	,	PUNCT
aijbe-683	72	5	richardson	richardson	PROPN
aijbe-683	72	6	and	and	CCONJ
aijbe-683	72	7	vasvari	vasvari	PROPN
aijbe-683	72	8	(	(	PUNCT
aijbe-683	72	9	2008	2008	NUM
aijbe-683	72	10	)	)	PUNCT
aijbe-683	72	11	,	,	PUNCT
aijbe-683	72	12	disclosure	disclosure	NOUN
aijbe-683	72	13	and	and	CCONJ
aijbe-683	72	14	transparency	transparency	NOUN
aijbe-683	72	15	are	be	AUX
aijbe-683	72	16	critical	critical	ADJ
aijbe-683	72	17	elements	element	NOUN
aijbe-683	72	18	of	of	ADP
aijbe-683	72	19	a	a	DET
aijbe-683	72	20	robust	robust	ADJ
aijbe-683	72	21	corporate	corporate	ADJ
aijbe-683	72	22	governance	governance	NOUN
aijbe-683	72	23	framework	framework	NOUN
aijbe-683	72	24	as	as	SCONJ
aijbe-683	72	25	they	they	PRON
aijbe-683	72	26	provide	provide	VERB
aijbe-683	72	27	the	the	DET
aijbe-683	72	28	basis	basis	NOUN
aijbe-683	72	29	for	for	ADP
aijbe-683	72	30	informed	informed	ADJ
aijbe-683	72	31	decision	decision	NOUN
aijbe-683	72	32	making	making	NOUN
aijbe-683	72	33	by	by	ADP
aijbe-683	72	34	shareholders	shareholder	NOUN
aijbe-683	72	35	,	,	PUNCT
aijbe-683	72	36	stockholders	stockholder	NOUN
aijbe-683	72	37	and	and	CCONJ
aijbe-683	72	38	potential	potential	ADJ
aijbe-683	72	39	investors	investor	NOUN
aijbe-683	72	40	with	with	ADP
aijbe-683	72	41	respect	respect	NOUN
aijbe-683	72	42	to	to	ADP
aijbe-683	72	43	capital	capital	NOUN
aijbe-683	72	44	allocation	allocation	NOUN
aijbe-683	72	45	,	,	PUNCT
aijbe-683	72	46	corporate	corporate	ADJ
aijbe-683	72	47	transactions	transaction	NOUN
aijbe-683	72	48	and	and	CCONJ
aijbe-683	72	49	financial	financial	ADJ
aijbe-683	72	50	performance	performance	NOUN
aijbe-683	72	51	monitoring	monitoring	NOUN
aijbe-683	72	52	.	.	PUNCT
aijbe-683	73	1	high	high	ADJ
aijbe-683	73	2	quality	quality	NOUN
aijbe-683	73	3	disclosure	disclosure	NOUN
aijbe-683	73	4	through	through	ADP
aijbe-683	73	5	its	its	PRON
aijbe-683	73	6	influence	influence	NOUN
aijbe-683	73	7	on	on	ADP
aijbe-683	73	8	investors	investor	NOUN
aijbe-683	73	9	and	and	CCONJ
aijbe-683	73	10	lenders	lender	NOUN
aijbe-683	73	11	who	who	PRON
aijbe-683	73	12	must	must	AUX
aijbe-683	73	13	assess	assess	VERB
aijbe-683	73	14	risks	risk	NOUN
aijbe-683	73	15	and	and	CCONJ
aijbe-683	73	16	returns	return	NOUN
aijbe-683	73	17	to	to	PART
aijbe-683	73	18	decide	decide	VERB
aijbe-683	73	19	where	where	SCONJ
aijbe-683	73	20	best	good	ADJ
aijbe-683	73	21	to	to	PART
aijbe-683	73	22	place	place	VERB
aijbe-683	73	23	their	their	PRON
aijbe-683	73	24	money	money	NOUN
aijbe-683	73	25	,	,	PUNCT
aijbe-683	73	26	strengthen	strengthen	VERB
aijbe-683	73	27	the	the	DET
aijbe-683	73	28	efficiency	efficiency	NOUN
aijbe-683	73	29	of	of	ADP
aijbe-683	73	30	capital	capital	NOUN
aijbe-683	73	31	allocation	allocation	NOUN
aijbe-683	73	32	as	as	ADV
aijbe-683	73	33	well	well	ADV
aijbe-683	73	34	as	as	ADP
aijbe-683	73	35	offer	offer	VERB
aijbe-683	73	36	the	the	DET
aijbe-683	73	37	benefit	benefit	NOUN
aijbe-683	73	38	of	of	ADP
aijbe-683	73	39	reducing	reduce	VERB
aijbe-683	73	40	the	the	DET
aijbe-683	73	41	cost	cost	NOUN
aijbe-683	73	42	of	of	ADP
aijbe-683	73	43	capital	capital	NOUN
aijbe-683	73	44	.	.	PUNCT
aijbe-683	74	1	employee	employee	NOUN
aijbe-683	74	2	welfare	welfare	NOUN
aijbe-683	74	3	disclosure	disclosure	NOUN
aijbe-683	74	4	employee	employee	NOUN
aijbe-683	74	5	welfare	welfare	NOUN
aijbe-683	74	6	can	can	AUX
aijbe-683	74	7	be	be	AUX
aijbe-683	74	8	seen	see	VERB
aijbe-683	74	9	in	in	ADP
aijbe-683	74	10	a	a	DET
aijbe-683	74	11	comprehensive	comprehensive	ADJ
aijbe-683	74	12	term	term	NOUN
aijbe-683	74	13	the	the	DET
aijbe-683	74	14	various	various	ADJ
aijbe-683	74	15	benefits	benefit	NOUN
aijbe-683	74	16	and	and	CCONJ
aijbe-683	74	17	facilities	facility	NOUN
aijbe-683	74	18	offered	offer	VERB
aijbe-683	74	19	to	to	ADP
aijbe-683	74	20	employees	employee	NOUN
aijbe-683	74	21	and	and	CCONJ
aijbe-683	74	22	the	the	DET
aijbe-683	74	23	employer	employer	NOUN
aijbe-683	74	24	.	.	PUNCT
aijbe-683	75	1	those	those	DET
aijbe-683	75	2	generous	generous	ADJ
aijbe-683	75	3	fringe	fringe	NOUN
aijbe-683	75	4	benefits	benefit	NOUN
aijbe-683	75	5	make	make	VERB
aijbe-683	75	6	life	life	NOUN
aijbe-683	75	7	worth	worth	ADJ
aijbe-683	75	8	living	live	VERB
aijbe-683	75	9	for	for	ADP
aijbe-683	75	10	employees	employee	NOUN
aijbe-683	75	11	.	.	PUNCT
aijbe-683	76	1	according	accord	VERB
aijbe-683	76	2	to	to	ADP
aijbe-683	76	3	armstrong	armstrong	PROPN
aijbe-683	76	4	(	(	PUNCT
aijbe-683	76	5	2008	2008	NUM
aijbe-683	76	6	)	)	PUNCT
aijbe-683	76	7	,	,	PUNCT
aijbe-683	76	8	it	it	PRON
aijbe-683	76	9	refers	refer	VERB
aijbe-683	76	10	to	to	ADP
aijbe-683	76	11	items	item	NOUN
aijbe-683	76	12	or	or	CCONJ
aijbe-683	76	13	total	total	ADJ
aijbe-683	76	14	packages	package	NOUN
aijbe-683	76	15	offered	offer	VERB
aijbe-683	76	16	to	to	ADP
aijbe-683	76	17	employees	employee	NOUN
aijbe-683	76	18	over	over	ADP
aijbe-683	76	19	and	and	CCONJ
aijbe-683	76	20	above	above	ADP
aijbe-683	76	21	salary	salary	NOUN
aijbe-683	76	22	,	,	PUNCT
aijbe-683	76	23	which	which	PRON
aijbe-683	76	24	increase	increase	VERB
aijbe-683	76	25	their	their	PRON
aijbe-683	76	26	wealth	wealth	NOUN
aijbe-683	76	27	and	and	CCONJ
aijbe-683	76	28	wellbeing	wellbee	VERB
aijbe-683	76	29	at	at	ADP
aijbe-683	76	30	some	some	DET
aijbe-683	76	31	cost	cost	NOUN
aijbe-683	76	32	to	to	ADP
aijbe-683	76	33	the	the	DET
aijbe-683	76	34	employer	employer	NOUN
aijbe-683	76	35	.	.	PUNCT
aijbe-683	77	1	employee	employee	NOUN
aijbe-683	77	2	welfare	welfare	NOUN
aijbe-683	77	3	disclosure	disclosure	NOUN
aijbe-683	77	4	refers	refer	VERB
aijbe-683	77	5	to	to	ADP
aijbe-683	77	6	the	the	DET
aijbe-683	77	7	ezejofor	ezejofor	NOUN
aijbe-683	77	8	,	,	PUNCT
aijbe-683	77	9	raymond	raymond	PROPN
aijbe-683	77	10	a	a	PRON
aijbe-683	77	11	,	,	PUNCT
aijbe-683	77	12	ozuomba	ozuomba	PROPN
aijbe-683	77	13	chidinma	chidinma	PROPN
aijbe-683	77	14	nwamaka	nwamaka	PROPN
aijbe-683	77	15	,	,	PUNCT
aijbe-683	77	16	udochukwu	udochukwu	ADJ
aijbe-683	77	17	chikaodili	chikaodili	NOUN
aijbe-683	77	18	n	n	PROPN
aijbe-683	77	19	and	and	CCONJ
aijbe-683	77	20	alamene	alamene	PROPN
aijbe-683	77	21	inimotimi	inimotimi	PROPN
aijbe-683	77	22	thursday	thursday	PROPN
aijbe-683	77	23	(	(	PUNCT
aijbe-683	77	24	2024	2024	NUM
aijbe-683	77	25	)	)	PUNCT
aijbe-683	77	26	5	5	NUM
aijbe-683	77	27	american	american	ADJ
aijbe-683	77	28	interdisciplinary	interdisciplinary	ADJ
aijbe-683	77	29	journal	journal	NOUN
aijbe-683	77	30	of	of	ADP
aijbe-683	77	31	business	business	NOUN
aijbe-683	77	32	and	and	CCONJ
aijbe-683	77	33	economics	economic	NOUN
aijbe-683	77	34	|	|	ADV
aijbe-683	77	35	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	77	36	disclosure	disclosure	NOUN
aijbe-683	77	37	made	make	VERB
aijbe-683	77	38	by	by	ADP
aijbe-683	77	39	companies	company	NOUN
aijbe-683	77	40	regarding	regard	VERB
aijbe-683	77	41	the	the	DET
aijbe-683	77	42	measures	measure	NOUN
aijbe-683	77	43	and	and	CCONJ
aijbe-683	77	44	programs	program	NOUN
aijbe-683	77	45	they	they	PRON
aijbe-683	77	46	have	have	VERB
aijbe-683	77	47	in	in	ADP
aijbe-683	77	48	place	place	NOUN
aijbe-683	77	49	to	to	PART
aijbe-683	77	50	ensure	ensure	VERB
aijbe-683	77	51	the	the	DET
aijbe-683	77	52	wellbeing	wellbeing	NOUN
aijbe-683	77	53	and	and	CCONJ
aijbe-683	77	54	welfare	welfare	NOUN
aijbe-683	77	55	of	of	ADP
aijbe-683	77	56	their	their	PRON
aijbe-683	77	57	employees	employee	NOUN
aijbe-683	77	58	.	.	PUNCT
aijbe-683	78	1	this	this	DET
aijbe-683	78	2	benefit	benefit	NOUN
aijbe-683	78	3	encompasses	encompass	VERB
aijbe-683	78	4	a	a	DET
aijbe-683	78	5	wide	wide	ADJ
aijbe-683	78	6	range	range	NOUN
aijbe-683	78	7	of	of	ADP
aijbe-683	78	8	employee	employee	NOUN
aijbe-683	78	9	-	-	PUNCT
aijbe-683	78	10	centric	centric	ADJ
aijbe-683	78	11	initiatives	initiative	NOUN
aijbe-683	78	12	including	include	VERB
aijbe-683	78	13	,	,	PUNCT
aijbe-683	78	14	health	health	NOUN
aijbe-683	78	15	and	and	CCONJ
aijbe-683	78	16	safety	safety	NOUN
aijbe-683	78	17	measures	measure	NOUN
aijbe-683	78	18	,	,	PUNCT
aijbe-683	78	19	employee	employee	NOUN
aijbe-683	78	20	benefits	benefit	NOUN
aijbe-683	78	21	,	,	PUNCT
aijbe-683	78	22	work	work	NOUN
aijbe-683	78	23	life	life	NOUN
aijbe-683	78	24	balance	balance	NOUN
aijbe-683	78	25	programs	program	NOUN
aijbe-683	78	26	and	and	CCONJ
aijbe-683	78	27	support	support	NOUN
aijbe-683	78	28	systems	system	NOUN
aijbe-683	78	29	.	.	PUNCT
aijbe-683	79	1	the	the	DET
aijbe-683	79	2	very	very	ADJ
aijbe-683	79	3	logic	logic	NOUN
aijbe-683	79	4	behind	behind	ADP
aijbe-683	79	5	providing	provide	VERB
aijbe-683	79	6	welfare	welfare	NOUN
aijbe-683	79	7	schemes	scheme	NOUN
aijbe-683	79	8	is	be	AUX
aijbe-683	79	9	to	to	PART
aijbe-683	79	10	create	create	VERB
aijbe-683	79	11	efficient	efficient	ADJ
aijbe-683	79	12	,	,	PUNCT
aijbe-683	79	13	healthy	healthy	ADJ
aijbe-683	79	14	,	,	PUNCT
aijbe-683	79	15	loyal	loyal	ADJ
aijbe-683	79	16	and	and	CCONJ
aijbe-683	79	17	satisfied	satisfied	ADJ
aijbe-683	79	18	labor	labor	NOUN
aijbe-683	79	19	for	for	ADP
aijbe-683	79	20	the	the	DET
aijbe-683	79	21	organization	organization	NOUN
aijbe-683	79	22	.	.	PUNCT
aijbe-683	80	1	any	any	DET
aijbe-683	80	2	additional	additional	ADJ
aijbe-683	80	3	compensation	compensation	NOUN
aijbe-683	80	4	or	or	CCONJ
aijbe-683	80	5	value	value	NOUN
aijbe-683	80	6	given	give	VERB
aijbe-683	80	7	to	to	ADP
aijbe-683	80	8	employees	employee	NOUN
aijbe-683	80	9	apart	apart	ADV
aijbe-683	80	10	from	from	ADP
aijbe-683	80	11	regular	regular	ADJ
aijbe-683	80	12	payment	payment	NOUN
aijbe-683	80	13	of	of	ADP
aijbe-683	80	14	salaries	salary	NOUN
aijbe-683	80	15	and	and	CCONJ
aijbe-683	80	16	wages	wage	NOUN
aijbe-683	80	17	is	be	AUX
aijbe-683	80	18	a	a	DET
aijbe-683	80	19	reward	reward	NOUN
aijbe-683	80	20	for	for	ADP
aijbe-683	80	21	organizational	organizational	ADJ
aijbe-683	80	22	membership	membership	NOUN
aijbe-683	80	23	.	.	PUNCT
aijbe-683	81	1	one	one	NUM
aijbe-683	81	2	of	of	ADP
aijbe-683	81	3	the	the	DET
aijbe-683	81	4	basic	basic	ADJ
aijbe-683	81	5	functions	function	NOUN
aijbe-683	81	6	of	of	ADP
aijbe-683	81	7	management	management	NOUN
aijbe-683	81	8	is	be	AUX
aijbe-683	81	9	to	to	PART
aijbe-683	81	10	determine	determine	VERB
aijbe-683	81	11	how	how	SCONJ
aijbe-683	81	12	employees	employee	NOUN
aijbe-683	81	13	can	can	AUX
aijbe-683	81	14	be	be	AUX
aijbe-683	81	15	motivated	motivate	VERB
aijbe-683	81	16	to	to	ADP
aijbe-683	81	17	high	high	ADJ
aijbe-683	81	18	productivity	productivity	NOUN
aijbe-683	81	19	by	by	ADP
aijbe-683	81	20	satisfying	satisfy	VERB
aijbe-683	81	21	their	their	PRON
aijbe-683	81	22	needs	need	NOUN
aijbe-683	81	23	.	.	PUNCT
aijbe-683	82	1	this	this	DET
aijbe-683	82	2	assumption	assumption	NOUN
aijbe-683	82	3	presupposes	presuppose	VERB
aijbe-683	82	4	that	that	SCONJ
aijbe-683	82	5	every	every	DET
aijbe-683	82	6	worker	worker	NOUN
aijbe-683	82	7	has	have	VERB
aijbe-683	82	8	some	some	DET
aijbe-683	82	9	internal	internal	ADJ
aijbe-683	82	10	urges	urge	NOUN
aijbe-683	82	11	which	which	PRON
aijbe-683	82	12	propel	propel	VERB
aijbe-683	82	13	him	he	PRON
aijbe-683	82	14	in	in	ADP
aijbe-683	82	15	specific	specific	ADJ
aijbe-683	82	16	directions	direction	NOUN
aijbe-683	82	17	towards	towards	ADP
aijbe-683	82	18	the	the	DET
aijbe-683	82	19	realization	realization	NOUN
aijbe-683	82	20	of	of	ADP
aijbe-683	82	21	his	his	PRON
aijbe-683	82	22	entire	entire	ADJ
aijbe-683	82	23	life	life	NOUN
aijbe-683	82	24	ambition	ambition	NOUN
aijbe-683	82	25	(	(	PUNCT
aijbe-683	82	26	armstrong	armstrong	PROPN
aijbe-683	82	27	,	,	PUNCT
aijbe-683	82	28	2008	2008	NUM
aijbe-683	82	29	)	)	PUNCT
aijbe-683	82	30	.	.	PUNCT
aijbe-683	83	1	the	the	DET
aijbe-683	83	2	direction	direction	NOUN
aijbe-683	83	3	of	of	ADP
aijbe-683	83	4	those	those	DET
aijbe-683	83	5	urges	urge	NOUN
aijbe-683	83	6	or	or	CCONJ
aijbe-683	83	7	needs	need	NOUN
aijbe-683	83	8	differs	differ	NOUN
aijbe-683	83	9	from	from	ADP
aijbe-683	83	10	one	one	NUM
aijbe-683	83	11	employee	employee	NOUN
aijbe-683	83	12	to	to	ADP
aijbe-683	83	13	another	another	PRON
aijbe-683	83	14	.	.	PUNCT
aijbe-683	84	1	however	however	ADV
aijbe-683	84	2	,	,	PUNCT
aijbe-683	84	3	certain	certain	ADJ
aijbe-683	84	4	uniform	uniform	ADJ
aijbe-683	84	5	clusters	cluster	NOUN
aijbe-683	84	6	of	of	ADP
aijbe-683	84	7	needs	need	NOUN
aijbe-683	84	8	have	have	AUX
aijbe-683	84	9	been	be	AUX
aijbe-683	84	10	very	very	ADV
aijbe-683	84	11	easy	easy	ADJ
aijbe-683	84	12	to	to	PART
aijbe-683	84	13	determine	determine	VERB
aijbe-683	84	14	and	and	CCONJ
aijbe-683	84	15	when	when	SCONJ
aijbe-683	84	16	the	the	DET
aijbe-683	84	17	needs	need	NOUN
aijbe-683	84	18	are	be	AUX
aijbe-683	84	19	being	be	AUX
aijbe-683	84	20	provided	provide	VERB
aijbe-683	84	21	,	,	PUNCT
aijbe-683	84	22	it	it	PRON
aijbe-683	84	23	will	will	AUX
aijbe-683	84	24	help	help	VERB
aijbe-683	84	25	to	to	PART
aijbe-683	84	26	enhance	enhance	VERB
aijbe-683	84	27	productivity	productivity	NOUN
aijbe-683	84	28	.	.	PUNCT
aijbe-683	85	1	satisfied	satisfied	ADJ
aijbe-683	85	2	employees	employee	NOUN
aijbe-683	85	3	are	be	AUX
aijbe-683	85	4	more	more	ADV
aijbe-683	85	5	likely	likely	ADJ
aijbe-683	85	6	to	to	PART
aijbe-683	85	7	be	be	AUX
aijbe-683	85	8	productive	productive	ADJ
aijbe-683	85	9	,	,	PUNCT
aijbe-683	85	10	creative	creative	ADJ
aijbe-683	85	11	and	and	CCONJ
aijbe-683	85	12	committed	commit	VERB
aijbe-683	85	13	to	to	ADP
aijbe-683	85	14	achieving	achieve	VERB
aijbe-683	85	15	the	the	DET
aijbe-683	85	16	company	company	NOUN
aijbe-683	85	17	’s	’s	PART
aijbe-683	85	18	goal	goal	NOUN
aijbe-683	85	19	.	.	PUNCT
aijbe-683	86	1	the	the	DET
aijbe-683	86	2	assumption	assumption	NOUN
aijbe-683	86	3	that	that	SCONJ
aijbe-683	86	4	nigeria	nigeria	PROPN
aijbe-683	86	5	workers	worker	NOUN
aijbe-683	86	6	are	be	AUX
aijbe-683	86	7	motivated	motivated	ADJ
aijbe-683	86	8	to	to	PART
aijbe-683	86	9	perform	perform	VERB
aijbe-683	86	10	better	well	ADV
aijbe-683	86	11	by	by	ADP
aijbe-683	86	12	increased	increase	VERB
aijbe-683	86	13	wages	wage	NOUN
aijbe-683	86	14	and	and	CCONJ
aijbe-683	86	15	other	other	ADJ
aijbe-683	86	16	salary	salary	NOUN
aijbe-683	86	17	such	such	ADJ
aijbe-683	86	18	as	as	ADP
aijbe-683	86	19	pay	pay	NOUN
aijbe-683	86	20	leave	leave	NOUN
aijbe-683	86	21	,	,	PUNCT
aijbe-683	86	22	fees	fee	NOUN
aijbe-683	86	23	for	for	ADP
aijbe-683	86	24	health	health	NOUN
aijbe-683	86	25	care	care	NOUN
aijbe-683	86	26	bonus	bonus	NOUN
aijbe-683	86	27	,	,	PUNCT
aijbe-683	86	28	pension	pension	NOUN
aijbe-683	86	29	and	and	CCONJ
aijbe-683	86	30	gratuity	gratuity	NOUN
aijbe-683	86	31	plans	plan	NOUN
aijbe-683	86	32	and	and	CCONJ
aijbe-683	86	33	insurance	insurance	NOUN
aijbe-683	86	34	have	have	AUX
aijbe-683	86	35	received	receive	VERB
aijbe-683	86	36	some	some	DET
aijbe-683	86	37	support	support	NOUN
aijbe-683	86	38	(	(	PUNCT
aijbe-683	86	39	armstrong	armstrong	PROPN
aijbe-683	86	40	,	,	PUNCT
aijbe-683	86	41	2008	2008	NUM
aijbe-683	86	42	)	)	PUNCT
aijbe-683	86	43	.	.	PUNCT
aijbe-683	87	1	consequently	consequently	ADV
aijbe-683	87	2	,	,	PUNCT
aijbe-683	87	3	both	both	PRON
aijbe-683	87	4	labor	labor	NOUN
aijbe-683	87	5	unions	union	NOUN
aijbe-683	87	6	and	and	CCONJ
aijbe-683	87	7	nigeria	nigeria	PROPN
aijbe-683	87	8	government	government	NOUN
aijbe-683	87	9	,	,	PUNCT
aijbe-683	87	10	fringe	fringe	NOUN
aijbe-683	87	11	and	and	CCONJ
aijbe-683	87	12	welfare	welfare	NOUN
aijbe-683	87	13	benefits	benefit	NOUN
aijbe-683	87	14	have	have	AUX
aijbe-683	87	15	become	become	VERB
aijbe-683	87	16	a	a	DET
aijbe-683	87	17	common	common	ADJ
aijbe-683	87	18	supplement	supplement	NOUN
aijbe-683	87	19	to	to	ADP
aijbe-683	87	20	nigeria	nigeria	PROPN
aijbe-683	87	21	wages	wage	NOUN
aijbe-683	87	22	in	in	ADP
aijbe-683	87	23	nigeria	nigeria	PROPN
aijbe-683	87	24	establishment	establishment	NOUN
aijbe-683	87	25	.	.	PUNCT
aijbe-683	88	1	it	it	PRON
aijbe-683	88	2	would	would	AUX
aijbe-683	88	3	be	be	AUX
aijbe-683	88	4	unreasonable	unreasonable	ADJ
aijbe-683	88	5	to	to	PART
aijbe-683	88	6	support	support	VERB
aijbe-683	88	7	that	that	SCONJ
aijbe-683	88	8	people	people	NOUN
aijbe-683	88	9	would	would	AUX
aijbe-683	88	10	continue	continue	VERB
aijbe-683	88	11	to	to	PART
aijbe-683	88	12	find	find	VERB
aijbe-683	88	13	satisfaction	satisfaction	NOUN
aijbe-683	88	14	in	in	ADP
aijbe-683	88	15	cooperation	cooperation	NOUN
aijbe-683	88	16	of	of	ADP
aijbe-683	88	17	company	company	NOUN
aijbe-683	88	18	affairs	affair	NOUN
aijbe-683	88	19	,	,	PUNCT
aijbe-683	88	20	if	if	SCONJ
aijbe-683	88	21	no	no	DET
aijbe-683	88	22	reciprocal	reciprocal	ADJ
aijbe-683	88	23	interest	interest	NOUN
aijbe-683	88	24	is	be	AUX
aijbe-683	88	25	shown	show	VERB
aijbe-683	88	26	in	in	ADP
aijbe-683	88	27	their	their	PRON
aijbe-683	88	28	individual	individual	ADJ
aijbe-683	88	29	needs	need	NOUN
aijbe-683	88	30	and	and	CCONJ
aijbe-683	88	31	interest	interest	NOUN
aijbe-683	88	32	.	.	PUNCT
aijbe-683	89	1	a	a	DET
aijbe-683	89	2	content	content	NOUN
aijbe-683	89	3	and	and	CCONJ
aijbe-683	89	4	motivated	motivated	ADJ
aijbe-683	89	5	workforce	workforce	NOUN
aijbe-683	89	6	can	can	AUX
aijbe-683	89	7	positively	positively	ADV
aijbe-683	89	8	influence	influence	VERB
aijbe-683	89	9	operational	operational	ADJ
aijbe-683	89	10	efficiency	efficiency	NOUN
aijbe-683	89	11	,	,	PUNCT
aijbe-683	89	12	customer	customer	NOUN
aijbe-683	89	13	satisfaction	satisfaction	NOUN
aijbe-683	89	14	and	and	CCONJ
aijbe-683	89	15	overall	overall	ADJ
aijbe-683	89	16	business	business	NOUN
aijbe-683	89	17	performance	performance	NOUN
aijbe-683	89	18	which	which	PRON
aijbe-683	89	19	in	in	ADP
aijbe-683	89	20	turn	turn	NOUN
aijbe-683	89	21	can	can	AUX
aijbe-683	89	22	be	be	AUX
aijbe-683	89	23	reflected	reflect	VERB
aijbe-683	89	24	in	in	ADP
aijbe-683	89	25	financial	financial	ADJ
aijbe-683	89	26	indicators	indicator	NOUN
aijbe-683	89	27	such	such	ADJ
aijbe-683	89	28	as	as	ADP
aijbe-683	89	29	eps	eps	PROPN
aijbe-683	89	30	.	.	PROPN
aijbe-683	89	31	when	when	SCONJ
aijbe-683	89	32	there	there	PRON
aijbe-683	89	33	is	be	VERB
aijbe-683	89	34	a	a	DET
aijbe-683	89	35	favorable	favorable	ADJ
aijbe-683	89	36	and	and	CCONJ
aijbe-683	89	37	supportive	supportive	ADJ
aijbe-683	89	38	work	work	NOUN
aijbe-683	89	39	environment	environment	NOUN
aijbe-683	89	40	which	which	PRON
aijbe-683	89	41	causes	cause	VERB
aijbe-683	89	42	the	the	DET
aijbe-683	89	43	employee	employee	NOUN
aijbe-683	89	44	to	to	PART
aijbe-683	89	45	be	be	AUX
aijbe-683	89	46	friendly	friendly	ADJ
aijbe-683	89	47	to	to	ADP
aijbe-683	89	48	the	the	DET
aijbe-683	89	49	public	public	NOUN
aijbe-683	89	50	while	while	SCONJ
aijbe-683	89	51	providing	provide	VERB
aijbe-683	89	52	a	a	DET
aijbe-683	89	53	service	service	NOUN
aijbe-683	89	54	or	or	CCONJ
aijbe-683	89	55	selling	sell	VERB
aijbe-683	89	56	a	a	DET
aijbe-683	89	57	product	product	NOUN
aijbe-683	89	58	to	to	ADP
aijbe-683	89	59	customers	customer	NOUN
aijbe-683	89	60	,	,	PUNCT
aijbe-683	89	61	it	it	PRON
aijbe-683	89	62	can	can	AUX
aijbe-683	89	63	boost	boost	VERB
aijbe-683	89	64	customer	customer	NOUN
aijbe-683	89	65	retention	retention	NOUN
aijbe-683	89	66	and	and	CCONJ
aijbe-683	89	67	turnover	turnover	NOUN
aijbe-683	89	68	.	.	PUNCT
aijbe-683	90	1	when	when	SCONJ
aijbe-683	90	2	the	the	DET
aijbe-683	90	3	employee	employee	NOUN
aijbe-683	90	4	is	be	AUX
aijbe-683	90	5	happy	happy	ADJ
aijbe-683	90	6	,	,	PUNCT
aijbe-683	90	7	he	he	PRON
aijbe-683	90	8	provides	provide	VERB
aijbe-683	90	9	topnotch	topnotch	ADJ
aijbe-683	90	10	services	service	NOUN
aijbe-683	90	11	thereby	thereby	ADV
aijbe-683	90	12	boosting	boost	VERB
aijbe-683	90	13	the	the	DET
aijbe-683	90	14	company	company	NOUN
aijbe-683	90	15	image	image	NOUN
aijbe-683	90	16	.	.	PUNCT
aijbe-683	91	1	financial	financial	ADJ
aijbe-683	91	2	performance	performance	NOUN
aijbe-683	91	3	financial	financial	ADJ
aijbe-683	91	4	performance	performance	NOUN
aijbe-683	91	5	is	be	AUX
aijbe-683	91	6	the	the	DET
aijbe-683	91	7	evaluation	evaluation	NOUN
aijbe-683	91	8	of	of	ADP
aijbe-683	91	9	a	a	DET
aijbe-683	91	10	company	company	NOUN
aijbe-683	91	11	’s	’s	PART
aijbe-683	91	12	ability	ability	NOUN
aijbe-683	91	13	to	to	PART
aijbe-683	91	14	generate	generate	VERB
aijbe-683	91	15	profits	profit	NOUN
aijbe-683	91	16	,	,	PUNCT
aijbe-683	91	17	manage	manage	VERB
aijbe-683	91	18	its	its	PRON
aijbe-683	91	19	resources	resource	NOUN
aijbe-683	91	20	efficiently	efficiently	ADV
aijbe-683	91	21	and	and	CCONJ
aijbe-683	91	22	achieve	achieve	VERB
aijbe-683	91	23	its	its	PRON
aijbe-683	91	24	financial	financial	ADJ
aijbe-683	91	25	objectives	objective	NOUN
aijbe-683	91	26	.	.	PUNCT
aijbe-683	92	1	it	it	PRON
aijbe-683	92	2	is	be	AUX
aijbe-683	92	3	an	an	DET
aijbe-683	92	4	essential	essential	ADJ
aijbe-683	92	5	aspect	aspect	NOUN
aijbe-683	92	6	of	of	ADP
aijbe-683	92	7	corporate	corporate	ADJ
aijbe-683	92	8	performance	performance	NOUN
aijbe-683	92	9	evaluation	evaluation	NOUN
aijbe-683	92	10	and	and	CCONJ
aijbe-683	92	11	provides	provide	VERB
aijbe-683	92	12	stakeholders	stakeholder	NOUN
aijbe-683	92	13	with	with	ADP
aijbe-683	92	14	insights	insight	NOUN
aijbe-683	92	15	into	into	ADP
aijbe-683	92	16	the	the	DET
aijbe-683	92	17	overall	overall	ADJ
aijbe-683	92	18	financial	financial	ADJ
aijbe-683	92	19	strength	strength	NOUN
aijbe-683	92	20	and	and	CCONJ
aijbe-683	92	21	stability	stability	NOUN
aijbe-683	92	22	.	.	PUNCT
aijbe-683	93	1	according	accord	VERB
aijbe-683	93	2	to	to	ADP
aijbe-683	93	3	eshna	eshna	NOUN
aijbe-683	93	4	(	(	PUNCT
aijbe-683	93	5	2016	2016	NUM
aijbe-683	93	6	)	)	PUNCT
aijbe-683	93	7	,	,	PUNCT
aijbe-683	93	8	financial	financial	ADJ
aijbe-683	93	9	performance	performance	NOUN
aijbe-683	93	10	refers	refer	VERB
aijbe-683	93	11	to	to	ADP
aijbe-683	93	12	the	the	DET
aijbe-683	93	13	degree	degree	NOUN
aijbe-683	93	14	which	which	PRON
aijbe-683	93	15	financial	financial	ADJ
aijbe-683	93	16	objectives	objective	NOUN
aijbe-683	93	17	are	be	AUX
aijbe-683	93	18	met	meet	VERB
aijbe-683	93	19	,	,	PUNCT
aijbe-683	93	20	that	that	PRON
aijbe-683	93	21	is	be	AUX
aijbe-683	93	22	assessing	assess	VERB
aijbe-683	93	23	a	a	DET
aijbe-683	93	24	firm	firm	NOUN
aijbe-683	93	25	’s	’s	PART
aijbe-683	93	26	policies	policy	NOUN
aijbe-683	93	27	and	and	CCONJ
aijbe-683	93	28	operations	operation	NOUN
aijbe-683	93	29	in	in	ADP
aijbe-683	93	30	monetary	monetary	ADJ
aijbe-683	93	31	terms	term	NOUN
aijbe-683	93	32	.	.	PUNCT
aijbe-683	94	1	financial	financial	ADJ
aijbe-683	94	2	performance	performance	NOUN
aijbe-683	94	3	is	be	AUX
aijbe-683	94	4	concerned	concern	VERB
aijbe-683	94	5	with	with	ADP
aijbe-683	94	6	the	the	DET
aijbe-683	94	7	financial	financial	ADJ
aijbe-683	94	8	health	health	NOUN
aijbe-683	94	9	of	of	ADP
aijbe-683	94	10	a	a	DET
aijbe-683	94	11	company	company	NOUN
aijbe-683	94	12	and	and	CCONJ
aijbe-683	94	13	is	be	AUX
aijbe-683	94	14	normally	normally	ADV
aijbe-683	94	15	used	use	VERB
aijbe-683	94	16	to	to	PART
aijbe-683	94	17	compare	compare	VERB
aijbe-683	94	18	firms	firm	NOUN
aijbe-683	94	19	from	from	ADP
aijbe-683	94	20	one	one	NUM
aijbe-683	94	21	industry	industry	NOUN
aijbe-683	94	22	to	to	ADP
aijbe-683	94	23	the	the	DET
aijbe-683	94	24	other	other	ADJ
aijbe-683	94	25	(	(	PUNCT
aijbe-683	94	26	musoyaka	musoyaka	ADJ
aijbe-683	94	27	,	,	PUNCT
aijbe-683	94	28	2017	2017	NUM
aijbe-683	94	29	)	)	PUNCT
aijbe-683	94	30	.	.	PUNCT
aijbe-683	95	1	financial	financial	ADJ
aijbe-683	95	2	performance	performance	NOUN
aijbe-683	95	3	is	be	AUX
aijbe-683	95	4	measured	measure	VERB
aijbe-683	95	5	using	use	VERB
aijbe-683	95	6	financial	financial	ADJ
aijbe-683	95	7	ratios	ratio	NOUN
aijbe-683	95	8	.	.	PUNCT
aijbe-683	96	1	according	accord	VERB
aijbe-683	96	2	to	to	ADP
aijbe-683	96	3	yegon	yegon	PROPN
aijbe-683	96	4	(	(	PUNCT
aijbe-683	96	5	2015	2015	NUM
aijbe-683	96	6	)	)	PUNCT
aijbe-683	96	7	,	,	PUNCT
aijbe-683	96	8	the	the	DET
aijbe-683	96	9	three	three	NUM
aijbe-683	96	10	most	most	ADV
aijbe-683	96	11	important	important	ADJ
aijbe-683	96	12	decisions	decision	NOUN
aijbe-683	96	13	in	in	ADP
aijbe-683	96	14	a	a	DET
aijbe-683	96	15	firm	firm	NOUN
aijbe-683	96	16	are	be	AUX
aijbe-683	96	17	:	:	PUNCT
aijbe-683	96	18	investment	investment	NOUN
aijbe-683	96	19	,	,	PUNCT
aijbe-683	96	20	financing	financing	NOUN
aijbe-683	96	21	and	and	CCONJ
aijbe-683	96	22	dividend	dividend	NOUN
aijbe-683	96	23	decisions	decision	NOUN
aijbe-683	96	24	,	,	PUNCT
aijbe-683	96	25	and	and	CCONJ
aijbe-683	96	26	they	they	PRON
aijbe-683	96	27	are	be	AUX
aijbe-683	96	28	all	all	ADV
aijbe-683	96	29	related	related	ADJ
aijbe-683	96	30	to	to	ADP
aijbe-683	96	31	firm	firm	ADJ
aijbe-683	96	32	performance	performance	NOUN
aijbe-683	96	33	.	.	PUNCT
aijbe-683	97	1	he	he	PRON
aijbe-683	97	2	further	far	ADV
aijbe-683	97	3	explained	explain	VERB
aijbe-683	97	4	thus	thus	ADV
aijbe-683	97	5	,	,	PUNCT
aijbe-683	97	6	investment	investment	NOUN
aijbe-683	97	7	in	in	ADP
aijbe-683	97	8	asset	asset	NOUN
aijbe-683	97	9	should	should	AUX
aijbe-683	97	10	offer	offer	VERB
aijbe-683	97	11	a	a	DET
aijbe-683	97	12	return	return	NOUN
aijbe-683	97	13	;	;	PUNCT
aijbe-683	97	14	a	a	DET
aijbe-683	97	15	good	good	ADJ
aijbe-683	97	16	principle	principle	NOUN
aijbe-683	97	17	on	on	ADP
aijbe-683	97	18	financing	financing	NOUN
aijbe-683	97	19	should	should	AUX
aijbe-683	97	20	balance	balance	VERB
aijbe-683	97	21	the	the	DET
aijbe-683	97	22	equity	equity	NOUN
aijbe-683	97	23	and	and	CCONJ
aijbe-683	97	24	debt	debt	NOUN
aijbe-683	97	25	finances	finance	NOUN
aijbe-683	97	26	and	and	CCONJ
aijbe-683	97	27	a	a	DET
aijbe-683	97	28	firm	firm	NOUN
aijbe-683	97	29	ought	ought	AUX
aijbe-683	97	30	to	to	PART
aijbe-683	97	31	provide	provide	VERB
aijbe-683	97	32	some	some	DET
aijbe-683	97	33	returns	return	NOUN
aijbe-683	97	34	to	to	ADP
aijbe-683	97	35	shareholders	shareholder	NOUN
aijbe-683	97	36	as	as	ADP
aijbe-683	97	37	dividend	dividend	NOUN
aijbe-683	97	38	.	.	PUNCT
aijbe-683	98	1	in	in	ADP
aijbe-683	98	2	evaluating	evaluate	VERB
aijbe-683	98	3	the	the	DET
aijbe-683	98	4	company	company	NOUN
aijbe-683	98	5	’s	’s	PART
aijbe-683	98	6	financial	financial	ADJ
aijbe-683	98	7	performance	performance	NOUN
aijbe-683	98	8	,	,	PUNCT
aijbe-683	98	9	it	it	PRON
aijbe-683	98	10	can	can	AUX
aijbe-683	98	11	be	be	AUX
aijbe-683	98	12	assisted	assist	VERB
aijbe-683	98	13	with	with	ADP
aijbe-683	98	14	certain	certain	ADJ
aijbe-683	98	15	measurement	measurement	NOUN
aijbe-683	98	16	tools	tool	NOUN
aijbe-683	98	17	,	,	PUNCT
aijbe-683	98	18	one	one	NUM
aijbe-683	98	19	of	of	ADP
aijbe-683	98	20	which	which	PRON
aijbe-683	98	21	is	be	AUX
aijbe-683	98	22	by	by	ADP
aijbe-683	98	23	using	use	VERB
aijbe-683	98	24	profitability	profitability	NOUN
aijbe-683	98	25	ratio	ratio	NOUN
aijbe-683	98	26	.	.	PUNCT
aijbe-683	99	1	profitability	profitability	NOUN
aijbe-683	99	2	ratios	ratio	NOUN
aijbe-683	99	3	are	be	AUX
aijbe-683	99	4	ratios	ratio	NOUN
aijbe-683	99	5	used	use	VERB
aijbe-683	99	6	to	to	PART
aijbe-683	99	7	determine	determine	VERB
aijbe-683	99	8	a	a	DET
aijbe-683	99	9	company	company	NOUN
aijbe-683	99	10	’s	’s	PART
aijbe-683	99	11	ability	ability	NOUN
aijbe-683	99	12	to	to	PART
aijbe-683	99	13	manage	manage	VERB
aijbe-683	99	14	assets	asset	NOUN
aijbe-683	99	15	and	and	CCONJ
aijbe-683	99	16	generate	generate	VERB
aijbe-683	99	17	revenue	revenue	NOUN
aijbe-683	99	18	.	.	PUNCT
aijbe-683	100	1	an	an	DET
aijbe-683	100	2	assessment	assessment	NOUN
aijbe-683	100	3	of	of	ADP
aijbe-683	100	4	company	company	NOUN
aijbe-683	100	5	’s	’s	PART
aijbe-683	100	6	profitability	profitability	NOUN
aijbe-683	100	7	can	can	AUX
aijbe-683	100	8	be	be	AUX
aijbe-683	100	9	measured	measure	VERB
aijbe-683	100	10	through	through	ADP
aijbe-683	100	11	return	return	NOUN
aijbe-683	100	12	on	on	ADP
aijbe-683	100	13	assets	asset	NOUN
aijbe-683	100	14	(	(	PUNCT
aijbe-683	100	15	roa	roa	PROPN
aijbe-683	100	16	)	)	PUNCT
aijbe-683	100	17	.	.	PUNCT
aijbe-683	101	1	roa	roa	PROPN
aijbe-683	101	2	are	be	AUX
aijbe-683	101	3	used	use	VERB
aijbe-683	101	4	to	to	PART
aijbe-683	101	5	measure	measure	VERB
aijbe-683	101	6	the	the	DET
aijbe-683	101	7	effectiveness	effectiveness	NOUN
aijbe-683	101	8	of	of	ADP
aijbe-683	101	9	a	a	DET
aijbe-683	101	10	company	company	NOUN
aijbe-683	101	11	to	to	PART
aijbe-683	101	12	generate	generate	VERB
aijbe-683	101	13	earnings	earning	NOUN
aijbe-683	101	14	by	by	ADP
aijbe-683	101	15	utilizing	utilize	VERB
aijbe-683	101	16	its	its	PRON
aijbe-683	101	17	assets	asset	NOUN
aijbe-683	101	18	(	(	PUNCT
aijbe-683	101	19	nworie	nworie	ADJ
aijbe-683	101	20	&	&	CCONJ
aijbe-683	101	21	mba	mba	PROPN
aijbe-683	101	22	,	,	PUNCT
aijbe-683	101	23	2022	2022	NUM
aijbe-683	101	24	)	)	PUNCT
aijbe-683	101	25	.	.	PUNCT
aijbe-683	102	1	the	the	DET
aijbe-683	102	2	company	company	NOUN
aijbe-683	102	3	’s	’s	PART
aijbe-683	102	4	ability	ability	NOUN
aijbe-683	102	5	to	to	PART
aijbe-683	102	6	utilize	utilize	VERB
aijbe-683	102	7	assets	asset	NOUN
aijbe-683	102	8	effectively	effectively	ADV
aijbe-683	102	9	and	and	CCONJ
aijbe-683	102	10	productively	productively	ADV
aijbe-683	102	11	can	can	AUX
aijbe-683	102	12	generate	generate	VERB
aijbe-683	102	13	profit	profit	NOUN
aijbe-683	102	14	which	which	PRON
aijbe-683	102	15	is	be	AUX
aijbe-683	102	16	the	the	DET
aijbe-683	102	17	result	result	NOUN
aijbe-683	102	18	of	of	ADP
aijbe-683	102	19	the	the	DET
aijbe-683	102	20	capital	capital	NOUN
aijbe-683	102	21	that	that	PRON
aijbe-683	102	22	has	have	AUX
aijbe-683	102	23	been	be	AUX
aijbe-683	102	24	invested	invest	VERB
aijbe-683	102	25	in	in	ADP
aijbe-683	102	26	an	an	DET
aijbe-683	102	27	asset	asset	NOUN
aijbe-683	102	28	.	.	PUNCT
aijbe-683	103	1	hence	hence	ADV
aijbe-683	103	2	,	,	PUNCT
aijbe-683	103	3	financial	financial	ADJ
aijbe-683	103	4	performance	performance	NOUN
aijbe-683	103	5	can	can	AUX
aijbe-683	103	6	be	be	AUX
aijbe-683	103	7	ezejofor	ezejofor	PROPN
aijbe-683	103	8	,	,	PUNCT
aijbe-683	103	9	raymond	raymond	PROPN
aijbe-683	103	10	a	a	PRON
aijbe-683	103	11	,	,	PUNCT
aijbe-683	103	12	ozuomba	ozuomba	PROPN
aijbe-683	103	13	chidinma	chidinma	PROPN
aijbe-683	103	14	nwamaka	nwamaka	PROPN
aijbe-683	103	15	,	,	PUNCT
aijbe-683	103	16	udochukwu	udochukwu	ADJ
aijbe-683	103	17	chikaodili	chikaodili	NOUN
aijbe-683	103	18	n	n	PROPN
aijbe-683	103	19	and	and	CCONJ
aijbe-683	103	20	alamene	alamene	PROPN
aijbe-683	103	21	inimotimi	inimotimi	PROPN
aijbe-683	103	22	thursday	thursday	PROPN
aijbe-683	103	23	(	(	PUNCT
aijbe-683	103	24	2024	2024	NUM
aijbe-683	103	25	)	)	PUNCT
aijbe-683	103	26	6	6	NUM
aijbe-683	103	27	american	american	ADJ
aijbe-683	103	28	interdisciplinary	interdisciplinary	ADJ
aijbe-683	103	29	journal	journal	NOUN
aijbe-683	103	30	of	of	ADP
aijbe-683	103	31	business	business	NOUN
aijbe-683	103	32	and	and	CCONJ
aijbe-683	103	33	economics	economic	NOUN
aijbe-683	104	1	|	|	ADV
aijbe-683	104	2	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-683	104	3	said	say	VERB
aijbe-683	104	4	to	to	PART
aijbe-683	104	5	be	be	AUX
aijbe-683	104	6	the	the	DET
aijbe-683	104	7	operating	operating	NOUN
aijbe-683	104	8	efficiency	efficiency	NOUN
aijbe-683	104	9	and	and	CCONJ
aijbe-683	104	10	performance	performance	NOUN
aijbe-683	104	11	of	of	ADP
aijbe-683	104	12	the	the	DET
aijbe-683	104	13	company	company	NOUN
aijbe-683	104	14	during	during	ADP
aijbe-683	104	15	a	a	DET
aijbe-683	104	16	certain	certain	ADJ
aijbe-683	104	17	period	period	NOUN
aijbe-683	104	18	of	of	ADP
aijbe-683	104	19	operation	operation	NOUN
aijbe-683	104	20	.	.	PUNCT
aijbe-683	105	1	the	the	DET
aijbe-683	105	2	level	level	NOUN
aijbe-683	105	3	of	of	ADP
aijbe-683	105	4	enterprise	enterprise	NOUN
aijbe-683	105	5	operating	operating	NOUN
aijbe-683	105	6	efficiency	efficiency	NOUN
aijbe-683	105	7	is	be	AUX
aijbe-683	105	8	mainly	mainly	ADV
aijbe-683	105	9	reflected	reflect	VERB
aijbe-683	105	10	in	in	ADP
aijbe-683	105	11	profitability	profitability	NOUN
aijbe-683	105	12	,	,	PUNCT
aijbe-683	105	13	asset	asset	NOUN
aijbe-683	105	14	operation	operation	NOUN
aijbe-683	105	15	level	level	NOUN
aijbe-683	105	16	,	,	PUNCT
aijbe-683	105	17	debt	debt	NOUN
aijbe-683	105	18	repayment	repayment	NOUN
aijbe-683	105	19	ability	ability	NOUN
aijbe-683	105	20	and	and	CCONJ
aijbe-683	105	21	subsequent	subsequent	ADJ
aijbe-683	105	22	development	development	NOUN
aijbe-683	105	23	ability	ability	NOUN
aijbe-683	105	24	.	.	PUNCT
aijbe-683	106	1	in	in	ADP
aijbe-683	106	2	this	this	DET
aijbe-683	106	3	study	study	NOUN
aijbe-683	106	4	,	,	PUNCT
aijbe-683	106	5	financial	financial	ADJ
aijbe-683	106	6	performance	performance	NOUN
aijbe-683	106	7	is	be	AUX
aijbe-683	106	8	measured	measure	VERB
aijbe-683	106	9	using	use	VERB
aijbe-683	106	10	earnings	earning	NOUN
aijbe-683	106	11	per	per	ADP
aijbe-683	106	12	share	share	NOUN
aijbe-683	106	13	which	which	PRON
aijbe-683	106	14	is	be	AUX
aijbe-683	106	15	the	the	DET
aijbe-683	106	16	portion	portion	NOUN
aijbe-683	106	17	of	of	ADP
aijbe-683	106	18	a	a	DET
aijbe-683	106	19	company	company	NOUN
aijbe-683	106	20	’s	’s	PART
aijbe-683	106	21	profit	profit	NOUN
aijbe-683	106	22	that	that	PRON
aijbe-683	106	23	is	be	AUX
aijbe-683	106	24	attributed	attribute	VERB
aijbe-683	106	25	to	to	ADP
aijbe-683	106	26	each	each	DET
aijbe-683	106	27	outstanding	outstanding	ADJ
aijbe-683	106	28	share	share	NOUN
aijbe-683	106	29	of	of	ADP
aijbe-683	106	30	common	common	ADJ
aijbe-683	106	31	stock	stock	NOUN
aijbe-683	106	32	.	.	PUNCT
aijbe-683	107	1	earnings	earning	NOUN
aijbe-683	107	2	per	per	ADP
aijbe-683	107	3	share	share	NOUN
aijbe-683	107	4	the	the	DET
aijbe-683	107	5	term	term	NOUN
aijbe-683	107	6	earning	earn	VERB
aijbe-683	107	7	per	per	ADP
aijbe-683	107	8	share	share	NOUN
aijbe-683	107	9	(	(	PUNCT
aijbe-683	107	10	eps	eps	PROPN
aijbe-683	107	11	)	)	PUNCT
aijbe-683	107	12	is	be	AUX
aijbe-683	107	13	generally	generally	ADV
aijbe-683	107	14	considered	consider	VERB
aijbe-683	107	15	to	to	PART
aijbe-683	107	16	be	be	AUX
aijbe-683	107	17	most	most	ADV
aijbe-683	107	18	significant	significant	ADJ
aijbe-683	107	19	variable	variable	NOUN
aijbe-683	107	20	in	in	ADP
aijbe-683	107	21	defining	define	VERB
aijbe-683	107	22	share	share	NOUN
aijbe-683	107	23	price	price	NOUN
aijbe-683	107	24	.	.	PUNCT
aijbe-683	108	1	it	it	PRON
aijbe-683	108	2	also	also	ADV
aijbe-683	108	3	plays	play	VERB
aijbe-683	108	4	very	very	ADV
aijbe-683	108	5	important	important	ADJ
aijbe-683	108	6	role	role	NOUN
aijbe-683	108	7	to	to	PART
aijbe-683	108	8	measure	measure	VERB
aijbe-683	108	9	the	the	DET
aijbe-683	108	10	price	price	NOUN
aijbe-683	108	11	to	to	ADP
aijbe-683	108	12	earning	earn	VERB
aijbe-683	108	13	valuation	valuation	NOUN
aijbe-683	108	14	ratio	ratio	NOUN
aijbe-683	108	15	.	.	PUNCT
aijbe-683	109	1	eps	eps	PROPN
aijbe-683	109	2	is	be	AUX
aijbe-683	109	3	a	a	DET
aijbe-683	109	4	popular	popular	ADJ
aijbe-683	109	5	financial	financial	ADJ
aijbe-683	109	6	ratio	ratio	NOUN
aijbe-683	109	7	which	which	PRON
aijbe-683	109	8	is	be	AUX
aijbe-683	109	9	widely	widely	ADV
aijbe-683	109	10	used	use	VERB
aijbe-683	109	11	by	by	ADP
aijbe-683	109	12	investors	investor	NOUN
aijbe-683	109	13	worldwide	worldwide	ADV
aijbe-683	109	14	.	.	PUNCT
aijbe-683	110	1	it	it	PRON
aijbe-683	110	2	measures	measure	VERB
aijbe-683	110	3	potential	potential	ADJ
aijbe-683	110	4	profit	profit	NOUN
aijbe-683	110	5	on	on	ADP
aijbe-683	110	6	investment	investment	NOUN
aijbe-683	110	7	in	in	ADP
aijbe-683	110	8	company	company	NOUN
aijbe-683	110	9	's	's	PART
aijbe-683	110	10	shares	share	NOUN
aijbe-683	110	11	(	(	PUNCT
aijbe-683	110	12	sierpinska	sierpinska	PROPN
aijbe-683	110	13	&	&	CCONJ
aijbe-683	110	14	jachna	jachna	PROPN
aijbe-683	110	15	,	,	PUNCT
aijbe-683	110	16	2004	2004	NUM
aijbe-683	110	17	)	)	PUNCT
aijbe-683	110	18	.	.	PUNCT
aijbe-683	111	1	it	it	PRON
aijbe-683	111	2	is	be	AUX
aijbe-683	111	3	a	a	DET
aijbe-683	111	4	solid	solid	ADJ
aijbe-683	111	5	indicator	indicator	NOUN
aijbe-683	111	6	of	of	ADP
aijbe-683	111	7	a	a	DET
aijbe-683	111	8	firm	firm	NOUN
aijbe-683	111	9	’s	’s	PART
aijbe-683	111	10	profitability	profitability	NOUN
aijbe-683	111	11	.	.	PUNCT
aijbe-683	112	1	eps	eps	PROPN
aijbe-683	112	2	is	be	AUX
aijbe-683	112	3	a	a	DET
aijbe-683	112	4	part	part	NOUN
aijbe-683	112	5	of	of	ADP
aijbe-683	112	6	a	a	DET
aijbe-683	112	7	company	company	NOUN
aijbe-683	112	8	’s	’s	PART
aijbe-683	112	9	income	income	NOUN
aijbe-683	112	10	that	that	PRON
aijbe-683	112	11	is	be	AUX
aijbe-683	112	12	allocated	allocate	VERB
aijbe-683	112	13	to	to	ADP
aijbe-683	112	14	each	each	DET
aijbe-683	112	15	outstanding	outstanding	ADJ
aijbe-683	112	16	share	share	NOUN
aijbe-683	112	17	of	of	ADP
aijbe-683	112	18	common	common	ADJ
aijbe-683	112	19	stock	stock	NOUN
aijbe-683	112	20	,	,	PUNCT
aijbe-683	112	21	serving	serve	VERB
aijbe-683	112	22	as	as	ADP
aijbe-683	112	23	an	an	DET
aijbe-683	112	24	indicator	indicator	NOUN
aijbe-683	112	25	of	of	ADP
aijbe-683	112	26	the	the	DET
aijbe-683	112	27	firm	firm	NOUN
aijbe-683	112	28	’s	’s	PART
aijbe-683	112	29	profitability	profitability	NOUN
aijbe-683	112	30	.	.	PUNCT
aijbe-683	113	1	the	the	DET
aijbe-683	113	2	payment	payment	NOUN
aijbe-683	113	3	of	of	ADP
aijbe-683	113	4	dividend	dividend	NOUN
aijbe-683	113	5	to	to	ADP
aijbe-683	113	6	shareholders	shareholder	NOUN
aijbe-683	113	7	depends	depend	VERB
aijbe-683	113	8	on	on	ADP
aijbe-683	113	9	the	the	DET
aijbe-683	113	10	profitability	profitability	NOUN
aijbe-683	113	11	of	of	ADP
aijbe-683	113	12	a	a	DET
aijbe-683	113	13	firm	firm	ADJ
aijbe-683	113	14	/	/	SYM
aijbe-683	113	15	company	company	NOUN
aijbe-683	113	16	.	.	PUNCT
aijbe-683	114	1	the	the	DET
aijbe-683	114	2	more	more	ADJ
aijbe-683	114	3	profitability	profitability	NOUN
aijbe-683	114	4	any	any	DET
aijbe-683	114	5	firm	firm	NOUN
aijbe-683	114	6	earns	earn	VERB
aijbe-683	114	7	,	,	PUNCT
aijbe-683	114	8	the	the	DET
aijbe-683	114	9	more	more	ADJ
aijbe-683	114	10	chances	chance	NOUN
aijbe-683	114	11	of	of	ADP
aijbe-683	114	12	healthy	healthy	ADJ
aijbe-683	114	13	dividends	dividend	NOUN
aijbe-683	114	14	are	be	AUX
aijbe-683	114	15	high	high	ADJ
aijbe-683	114	16	.	.	PUNCT
aijbe-683	115	1	but	but	CCONJ
aijbe-683	115	2	high	high	ADJ
aijbe-683	115	3	profitability	profitability	NOUN
aijbe-683	115	4	is	be	AUX
aijbe-683	115	5	not	not	PART
aijbe-683	115	6	the	the	DET
aijbe-683	115	7	guarantee	guarantee	NOUN
aijbe-683	115	8	to	to	PART
aijbe-683	115	9	pay	pay	VERB
aijbe-683	115	10	a	a	DET
aijbe-683	115	11	dividend	dividend	NOUN
aijbe-683	115	12	to	to	ADP
aijbe-683	115	13	the	the	DET
aijbe-683	115	14	shareholders	shareholder	NOUN
aijbe-683	115	15	.	.	PUNCT
aijbe-683	116	1	it	it	PRON
aijbe-683	116	2	totally	totally	ADV
aijbe-683	116	3	depends	depend	VERB
aijbe-683	116	4	on	on	ADP
aijbe-683	116	5	the	the	DET
aijbe-683	116	6	policy	policy	NOUN
aijbe-683	116	7	of	of	ADP
aijbe-683	116	8	the	the	DET
aijbe-683	116	9	firm	firm	NOUN
aijbe-683	116	10	and	and	CCONJ
aijbe-683	116	11	decision	decision	NOUN
aijbe-683	116	12	of	of	ADP
aijbe-683	116	13	the	the	DET
aijbe-683	116	14	board	board	NOUN
aijbe-683	116	15	,	,	PUNCT
aijbe-683	116	16	(	(	PUNCT
aijbe-683	116	17	balaputhiran	balaputhiran	ADJ
aijbe-683	116	18	,	,	PUNCT
aijbe-683	116	19	2014	2014	NUM
aijbe-683	116	20	)	)	PUNCT
aijbe-683	116	21	.	.	PUNCT
aijbe-683	117	1	there	there	PRON
aijbe-683	117	2	is	be	VERB
aijbe-683	117	3	the	the	DET
aijbe-683	117	4	basic	basic	ADJ
aijbe-683	117	5	and	and	CCONJ
aijbe-683	117	6	diluted	diluted	ADJ
aijbe-683	117	7	eps	eps	PROPN
aijbe-683	117	8	.	.	PROPN
aijbe-683	117	9	basic	basic	PROPN
aijbe-683	117	10	eps	eps	PROPN
aijbe-683	117	11	consists	consist	NOUN
aijbe-683	117	12	of	of	ADP
aijbe-683	117	13	the	the	DET
aijbe-683	117	14	company	company	NOUN
aijbe-683	117	15	’s	’s	PART
aijbe-683	117	16	net	net	ADJ
aijbe-683	117	17	income	income	NOUN
aijbe-683	117	18	divided	divide	VERB
aijbe-683	117	19	by	by	ADP
aijbe-683	117	20	its	its	PRON
aijbe-683	117	21	outstanding	outstanding	ADJ
aijbe-683	117	22	shares	share	NOUN
aijbe-683	117	23	.	.	PUNCT
aijbe-683	118	1	it	it	PRON
aijbe-683	118	2	is	be	AUX
aijbe-683	118	3	the	the	DET
aijbe-683	118	4	figure	figure	NOUN
aijbe-683	118	5	most	most	ADV
aijbe-683	118	6	commonly	commonly	ADV
aijbe-683	118	7	reported	report	VERB
aijbe-683	118	8	in	in	ADP
aijbe-683	118	9	the	the	DET
aijbe-683	118	10	financial	financial	ADJ
aijbe-683	118	11	media	medium	NOUN
aijbe-683	118	12	and	and	CCONJ
aijbe-683	118	13	is	be	AUX
aijbe-683	118	14	also	also	ADV
aijbe-683	118	15	the	the	DET
aijbe-683	118	16	simplest	simple	ADJ
aijbe-683	118	17	definition	definition	NOUN
aijbe-683	118	18	of	of	ADP
aijbe-683	118	19	eps	eps	PROPN
aijbe-683	118	20	.	.	PROPN
aijbe-683	118	21	diluted	diluted	PROPN
aijbe-683	118	22	eps	eps	PROPN
aijbe-683	118	23	,	,	PUNCT
aijbe-683	118	24	on	on	ADP
aijbe-683	118	25	the	the	DET
aijbe-683	118	26	other	other	ADJ
aijbe-683	118	27	hand	hand	NOUN
aijbe-683	118	28	,	,	PUNCT
aijbe-683	118	29	will	will	AUX
aijbe-683	118	30	always	always	ADV
aijbe-683	118	31	be	be	AUX
aijbe-683	118	32	equal	equal	ADJ
aijbe-683	118	33	to	to	ADP
aijbe-683	118	34	or	or	CCONJ
aijbe-683	118	35	lower	low	ADJ
aijbe-683	118	36	than	than	ADP
aijbe-683	118	37	basic	basic	ADJ
aijbe-683	118	38	eps	ep	NOUN
aijbe-683	118	39	because	because	SCONJ
aijbe-683	118	40	it	it	PRON
aijbe-683	118	41	includes	include	VERB
aijbe-683	118	42	a	a	DET
aijbe-683	118	43	more	more	ADV
aijbe-683	118	44	expansive	expansive	ADJ
aijbe-683	118	45	definition	definition	NOUN
aijbe-683	118	46	of	of	ADP
aijbe-683	118	47	the	the	DET
aijbe-683	118	48	company	company	NOUN
aijbe-683	118	49	’s	’s	PART
aijbe-683	118	50	shares	share	NOUN
aijbe-683	118	51	outstanding	outstanding	ADJ
aijbe-683	118	52	.	.	PUNCT
aijbe-683	119	1	specifically	specifically	ADV
aijbe-683	119	2	,	,	PUNCT
aijbe-683	119	3	it	it	PRON
aijbe-683	119	4	incorporates	incorporate	VERB
aijbe-683	119	5	shares	share	NOUN
aijbe-683	119	6	that	that	PRON
aijbe-683	119	7	are	be	AUX
aijbe-683	119	8	not	not	PART
aijbe-683	119	9	currently	currently	ADV
aijbe-683	119	10	outstanding	outstanding	ADJ
aijbe-683	119	11	but	but	CCONJ
aijbe-683	119	12	could	could	AUX
aijbe-683	119	13	become	become	VERB
aijbe-683	119	14	outstanding	outstanding	ADJ
aijbe-683	119	15	if	if	SCONJ
aijbe-683	119	16	stock	stock	NOUN
aijbe-683	119	17	options	option	NOUN
aijbe-683	119	18	and	and	CCONJ
aijbe-683	119	19	other	other	ADJ
aijbe-683	119	20	convertible	convertible	ADJ
aijbe-683	119	21	securities	security	NOUN
aijbe-683	119	22	were	be	AUX
aijbe-683	119	23	to	to	PART
aijbe-683	119	24	be	be	AUX
aijbe-683	119	25	exercised	exercise	VERB
aijbe-683	119	26	.	.	PUNCT
aijbe-683	120	1	empirical	empirical	ADJ
aijbe-683	120	2	review	review	NOUN
aijbe-683	120	3	the	the	DET
aijbe-683	120	4	study	study	NOUN
aijbe-683	120	5	conducted	conduct	VERB
aijbe-683	120	6	by	by	ADP
aijbe-683	120	7	obiano	obiano	PROPN
aijbe-683	120	8	examined	examine	VERB
aijbe-683	120	9	the	the	DET
aijbe-683	120	10	extent	extent	NOUN
aijbe-683	120	11	to	to	PART
aijbe-683	120	12	which	which	PRON
aijbe-683	120	13	environmental	environmental	ADJ
aijbe-683	120	14	protection	protection	NOUN
aijbe-683	120	15	disclosure	disclosure	NOUN
aijbe-683	120	16	,	,	PUNCT
aijbe-683	120	17	corporate	corporate	ADJ
aijbe-683	120	18	donation	donation	NOUN
aijbe-683	120	19	disclosure	disclosure	NOUN
aijbe-683	120	20	,	,	PUNCT
aijbe-683	120	21	employee	employee	NOUN
aijbe-683	120	22	training	training	NOUN
aijbe-683	120	23	disclosure	disclosure	NOUN
aijbe-683	120	24	and	and	CCONJ
aijbe-683	120	25	employee	employee	NOUN
aijbe-683	120	26	welfare	welfare	NOUN
aijbe-683	120	27	disclosure	disclosure	NOUN
aijbe-683	120	28	affect	affect	VERB
aijbe-683	120	29	the	the	DET
aijbe-683	120	30	earnings	earning	NOUN
aijbe-683	120	31	per	per	ADP
aijbe-683	120	32	share	share	NOUN
aijbe-683	120	33	of	of	ADP
aijbe-683	120	34	listed	list	VERB
aijbe-683	120	35	consumer	consumer	NOUN
aijbe-683	120	36	goods	good	NOUN
aijbe-683	120	37	firm	firm	NOUN
aijbe-683	120	38	in	in	ADP
aijbe-683	120	39	nigeria	nigeria	PROPN
aijbe-683	120	40	.	.	PUNCT
aijbe-683	121	1	the	the	DET
aijbe-683	121	2	study	study	NOUN
aijbe-683	121	3	employed	employ	VERB
aijbe-683	121	4	ex	ex	NOUN
aijbe-683	121	5	-	-	ADJ
aijbe-683	121	6	post	post	ADJ
aijbe-683	121	7	facto	facto	X
aijbe-683	121	8	as	as	ADP
aijbe-683	121	9	the	the	DET
aijbe-683	121	10	research	research	NOUN
aijbe-683	121	11	design	design	NOUN
aijbe-683	121	12	.	.	PUNCT
aijbe-683	122	1	secondary	secondary	ADJ
aijbe-683	122	2	data	datum	NOUN
aijbe-683	122	3	were	be	AUX
aijbe-683	122	4	extracted	extract	VERB
aijbe-683	122	5	from	from	ADP
aijbe-683	122	6	the	the	DET
aijbe-683	122	7	annual	annual	ADJ
aijbe-683	122	8	reports	report	NOUN
aijbe-683	122	9	and	and	CCONJ
aijbe-683	122	10	statement	statement	NOUN
aijbe-683	122	11	of	of	ADP
aijbe-683	122	12	account	account	NOUN
aijbe-683	122	13	of	of	ADP
aijbe-683	122	14	the	the	DET
aijbe-683	122	15	sixteen	sixteen	NUM
aijbe-683	122	16	sampled	sample	VERB
aijbe-683	122	17	firms	firm	NOUN
aijbe-683	122	18	over	over	ADP
aijbe-683	122	19	a	a	DET
aijbe-683	122	20	tenyear	tenyear	ADJ
aijbe-683	122	21	period	period	NOUN
aijbe-683	122	22	from	from	ADP
aijbe-683	122	23	2012	2012	NUM
aijbe-683	122	24	to	to	ADP
aijbe-683	122	25	2022	2022	NUM
aijbe-683	122	26	.	.	PUNCT
aijbe-683	123	1	the	the	DET
aijbe-683	123	2	study	study	NOUN
aijbe-683	123	3	revealed	reveal	VERB
aijbe-683	123	4	that	that	SCONJ
aijbe-683	123	5	voluntary	voluntary	ADJ
aijbe-683	123	6	disclosure	disclosure	NOUN
aijbe-683	123	7	especially	especially	ADV
aijbe-683	123	8	via	via	ADP
aijbe-683	123	9	environmental	environmental	ADJ
aijbe-683	123	10	protection	protection	NOUN
aijbe-683	123	11	disclosure	disclosure	NOUN
aijbe-683	123	12	and	and	CCONJ
aijbe-683	123	13	employee	employee	NOUN
aijbe-683	123	14	training	training	NOUN
aijbe-683	123	15	disclosure	disclosure	NOUN
aijbe-683	123	16	improves	improve	VERB
aijbe-683	123	17	the	the	DET
aijbe-683	123	18	financial	financial	ADJ
aijbe-683	123	19	statements	statement	NOUN
aijbe-683	123	20	of	of	ADP
aijbe-683	123	21	listed	list	VERB
aijbe-683	123	22	consumer	consumer	NOUN
aijbe-683	123	23	goods	good	NOUN
aijbe-683	123	24	firm	firm	NOUN
aijbe-683	123	25	in	in	ADP
aijbe-683	123	26	nigeria	nigeria	PROPN
aijbe-683	123	27	.	.	PUNCT
aijbe-683	124	1	the	the	DET
aijbe-683	124	2	study	study	NOUN
aijbe-683	124	3	conducted	conduct	VERB
aijbe-683	124	4	by	by	ADP
aijbe-683	124	5	aris	aris	PROPN
aijbe-683	124	6	,	,	PUNCT
aijbe-683	124	7	yusof	yusof	PROPN
aijbe-683	124	8	,	,	PUNCT
aijbe-683	124	9	idris	idris	PROPN
aijbe-683	124	10	,	,	PUNCT
aijbe-683	124	11	zaidi	zaidi	PROPN
aijbe-683	124	12	and	and	CCONJ
aijbe-683	124	13	anuar	anuar	PROPN
aijbe-683	124	14	(	(	PUNCT
aijbe-683	124	15	2021	2021	NUM
aijbe-683	124	16	)	)	PUNCT
aijbe-683	124	17	,	,	PUNCT
aijbe-683	124	18	examined	examine	VERB
aijbe-683	124	19	the	the	DET
aijbe-683	124	20	effect	effect	NOUN
aijbe-683	124	21	of	of	ADP
aijbe-683	124	22	firm	firm	ADJ
aijbe-683	124	23	characteristics	characteristic	NOUN
aijbe-683	124	24	indexed	index	VERB
aijbe-683	124	25	by	by	ADP
aijbe-683	124	26	firms	firm	NOUN
aijbe-683	124	27	’	’	PART
aijbe-683	124	28	size	size	NOUN
aijbe-683	124	29	,	,	PUNCT
aijbe-683	124	30	firms	firm	NOUN
aijbe-683	124	31	’	'	PUNCT
aijbe-683	124	32	type	type	NOUN
aijbe-683	124	33	,	,	PUNCT
aijbe-683	124	34	profitability	profitability	NOUN
aijbe-683	124	35	and	and	CCONJ
aijbe-683	124	36	achievements	achievement	NOUN
aijbe-683	124	37	towards	towards	ADP
aijbe-683	124	38	social	social	ADJ
aijbe-683	124	39	responsibility	responsibility	NOUN
aijbe-683	124	40	reporting	report	VERB
aijbe-683	124	41	disclosure	disclosure	NOUN
aijbe-683	124	42	.	.	PUNCT
aijbe-683	125	1	this	this	DET
aijbe-683	125	2	study	study	NOUN
aijbe-683	125	3	included	include	VERB
aijbe-683	125	4	total	total	ADJ
aijbe-683	125	5	observations	observation	NOUN
aijbe-683	125	6	of	of	ADP
aijbe-683	125	7	180	180	NUM
aijbe-683	125	8	companies	company	NOUN
aijbe-683	125	9	which	which	PRON
aijbe-683	125	10	comprises	comprise	VERB
aijbe-683	125	11	of	of	ADP
aijbe-683	125	12	60	60	NUM
aijbe-683	125	13	annual	annual	ADJ
aijbe-683	125	14	reports	report	NOUN
aijbe-683	125	15	for	for	ADP
aijbe-683	125	16	three	three	NUM
aijbe-683	125	17	years	year	NOUN
aijbe-683	125	18	starting	start	VERB
aijbe-683	125	19	from	from	ADP
aijbe-683	125	20	year	year	NOUN
aijbe-683	125	21	2014	2014	NUM
aijbe-683	125	22	to	to	ADP
aijbe-683	125	23	2016	2016	NUM
aijbe-683	125	24	.	.	PUNCT
aijbe-683	126	1	of	of	ADP
aijbe-683	126	2	the	the	DET
aijbe-683	126	3	data	datum	NOUN
aijbe-683	126	4	collected	collect	VERB
aijbe-683	126	5	from	from	ADP
aijbe-683	126	6	60	60	NUM
aijbe-683	126	7	companies	company	NOUN
aijbe-683	126	8	annual	annual	ADJ
aijbe-683	126	9	report	report	NOUN
aijbe-683	126	10	in	in	ADP
aijbe-683	126	11	bursa	bursa	PROPN
aijbe-683	126	12	malaysia	malaysia	PROPN
aijbe-683	126	13	for	for	ADP
aijbe-683	126	14	three	three	NUM
aijbe-683	126	15	years	year	NOUN
aijbe-683	126	16	,	,	PUNCT
aijbe-683	126	17	the	the	DET
aijbe-683	126	18	regression	regression	NOUN
aijbe-683	126	19	results	result	NOUN
aijbe-683	126	20	revealed	reveal	VERB
aijbe-683	126	21	that	that	SCONJ
aijbe-683	126	22	company	company	NOUN
aijbe-683	126	23	’s	’s	PART
aijbe-683	126	24	size	size	NOUN
aijbe-683	126	25	,	,	PUNCT
aijbe-683	126	26	profitability	profitability	NOUN
aijbe-683	126	27	and	and	CCONJ
aijbe-683	126	28	achievements	achievement	NOUN
aijbe-683	126	29	have	have	VERB
aijbe-683	126	30	significant	significant	ADJ
aijbe-683	126	31	relationship	relationship	NOUN
aijbe-683	126	32	with	with	ADP
aijbe-683	126	33	sustainability	sustainability	NOUN
aijbe-683	126	34	reporting	reporting	NOUN
aijbe-683	126	35	disclosure	disclosure	NOUN
aijbe-683	126	36	.	.	PUNCT
aijbe-683	127	1	overall	overall	ADV
aijbe-683	127	2	,	,	PUNCT
aijbe-683	127	3	the	the	DET
aijbe-683	127	4	results	result	NOUN
aijbe-683	127	5	from	from	ADP
aijbe-683	127	6	this	this	DET
aijbe-683	127	7	study	study	NOUN
aijbe-683	127	8	indicate	indicate	VERB
aijbe-683	127	9	that	that	SCONJ
aijbe-683	127	10	firms	firm	NOUN
aijbe-683	127	11	’	'	PUNCT
aijbe-683	127	12	profitability	profitability	NOUN
aijbe-683	127	13	influence	influence	NOUN
aijbe-683	127	14	the	the	DET
aijbe-683	127	15	degree	degree	NOUN
aijbe-683	127	16	of	of	ADP
aijbe-683	127	17	voluntary	voluntary	ADJ
aijbe-683	127	18	sustainability	sustainability	NOUN
aijbe-683	127	19	reporting	reporting	NOUN
aijbe-683	127	20	disclosure	disclosure	NOUN
aijbe-683	127	21	.	.	PUNCT
aijbe-683	128	1	dada	dada	PROPN
aijbe-683	128	2	and	and	CCONJ
aijbe-683	128	3	adeniji	adeniji	PROPN
aijbe-683	128	4	(	(	PUNCT
aijbe-683	128	5	2021	2021	NUM
aijbe-683	128	6	)	)	PUNCT
aijbe-683	128	7	ascertained	ascertain	VERB
aijbe-683	128	8	the	the	DET
aijbe-683	128	9	effect	effect	NOUN
aijbe-683	128	10	of	of	ADP
aijbe-683	128	11	voluntary	voluntary	ADJ
aijbe-683	128	12	disclosure	disclosure	NOUN
aijbe-683	128	13	on	on	ADP
aijbe-683	128	14	the	the	DET
aijbe-683	128	15	financial	financial	ADJ
aijbe-683	128	16	performance	performance	NOUN
aijbe-683	128	17	of	of	ADP
aijbe-683	128	18	listed	list	VERB
aijbe-683	128	19	oil	oil	NOUN
aijbe-683	128	20	and	and	CCONJ
aijbe-683	128	21	gas	gas	NOUN
aijbe-683	128	22	firms	firm	NOUN
aijbe-683	128	23	in	in	ADP
aijbe-683	128	24	nigeria	nigeria	PROPN
aijbe-683	128	25	.	.	PUNCT
aijbe-683	129	1	the	the	DET
aijbe-683	129	2	ex	ex	NOUN
aijbe-683	129	3	-	-	ADJ
aijbe-683	129	4	post	post	ADJ
aijbe-683	129	5	facto	facto	X
aijbe-683	129	6	research	research	NOUN
aijbe-683	129	7	design	design	NOUN
aijbe-683	129	8	was	be	AUX
aijbe-683	129	9	adopted	adopt	VERB
aijbe-683	129	10	for	for	ADP
aijbe-683	129	11	the	the	DET
aijbe-683	129	12	study	study	NOUN
aijbe-683	129	13	,	,	PUNCT
aijbe-683	129	14	12	12	NUM
aijbe-683	129	15	listed	list	VERB
aijbe-683	129	16	oil	oil	NOUN
aijbe-683	129	17	and	and	CCONJ
aijbe-683	129	18	gas	gas	NOUN
aijbe-683	129	19	firms	firm	NOUN
aijbe-683	129	20	were	be	AUX
aijbe-683	129	21	used	use	VERB
aijbe-683	129	22	for	for	ADP
aijbe-683	129	23	the	the	DET
aijbe-683	129	24	research	research	NOUN
aijbe-683	129	25	for	for	ADP
aijbe-683	129	26	the	the	DET
aijbe-683	129	27	period	period	NOUN
aijbe-683	129	28	of	of	ADP
aijbe-683	129	29	2009	2009	NUM
aijbe-683	129	30	to	to	ADP
aijbe-683	129	31	2018	2018	NUM
aijbe-683	129	32	.	.	PUNCT
aijbe-683	130	1	secondary	secondary	ADJ
aijbe-683	130	2	data	datum	NOUN
aijbe-683	130	3	was	be	AUX
aijbe-683	130	4	obtained	obtain	VERB
aijbe-683	130	5	from	from	ADP
aijbe-683	130	6	the	the	DET
aijbe-683	130	7	annual	annual	ADJ
aijbe-683	130	8	report	report	NOUN
aijbe-683	130	9	of	of	ADP
aijbe-683	130	10	the	the	DET
aijbe-683	130	11	companies	company	NOUN
aijbe-683	130	12	and	and	CCONJ
aijbe-683	130	13	the	the	DET
aijbe-683	130	14	ordinary	ordinary	ADJ
aijbe-683	130	15	least	least	ADJ
aijbe-683	130	16	square	square	NOUN
aijbe-683	130	17	was	be	AUX
aijbe-683	130	18	used	use	VERB
aijbe-683	130	19	to	to	PART
aijbe-683	130	20	test	test	VERB
aijbe-683	130	21	the	the	DET
aijbe-683	130	22	hypothesis	hypothesis	NOUN
aijbe-683	130	23	.	.	PUNCT
aijbe-683	131	1	the	the	DET
aijbe-683	131	2	dependent	dependent	ADJ
aijbe-683	131	3	variable	variable	NOUN
aijbe-683	131	4	was	be	AUX
aijbe-683	131	5	proxied	proxie	VERB
aijbe-683	131	6	by	by	ADP
aijbe-683	131	7	earnings	earning	NOUN
aijbe-683	131	8	per	per	ADP
aijbe-683	131	9	share	share	NOUN
aijbe-683	131	10	and	and	CCONJ
aijbe-683	131	11	asset	asset	NOUN
aijbe-683	131	12	turnover	turnover	NOUN
aijbe-683	131	13	.	.	PUNCT
aijbe-683	132	1	the	the	DET
aijbe-683	132	2	findings	finding	NOUN
aijbe-683	132	3	from	from	ADP
aijbe-683	132	4	the	the	DET
aijbe-683	132	5	study	study	NOUN
aijbe-683	132	6	provided	provide	VERB
aijbe-683	132	7	relevant	relevant	ADJ
aijbe-683	132	8	empirical	empirical	ADJ
aijbe-683	132	9	evidence	evidence	NOUN
aijbe-683	132	10	by	by	ADP
aijbe-683	132	11	ezejofor	ezejofor	PROPN
aijbe-683	132	12	,	,	PUNCT
aijbe-683	132	13	raymond	raymond	PROPN
aijbe-683	132	14	a	a	PRON
aijbe-683	132	15	,	,	PUNCT
aijbe-683	132	16	ozuomba	ozuomba	PROPN
aijbe-683	132	17	chidinma	chidinma	PROPN
aijbe-683	132	18	nwamaka	nwamaka	PROPN
aijbe-683	132	19	,	,	PUNCT
aijbe-683	132	20	udochukwu	udochukwu	ADJ
aijbe-683	132	21	chikaodili	chikaodili	NOUN
aijbe-683	132	22	n	n	PROPN
aijbe-683	132	23	and	and	CCONJ
aijbe-683	132	24	alamene	alamene	PROPN
aijbe-683	132	25	inimotimi	inimotimi	PROPN
aijbe-683	132	26	thursday	thursday	PROPN
aijbe-683	132	27	(	(	PUNCT
aijbe-683	132	28	2024	2024	NUM
aijbe-683	132	29	)	)	PUNCT
aijbe-683	132	30	7	7	NUM
aijbe-683	132	31	american	american	ADJ
aijbe-683	132	32	interdisciplinary	interdisciplinary	ADJ
aijbe-683	132	33	journal	journal	NOUN
aijbe-683	132	34	of	of	ADP
aijbe-683	132	35	business	business	NOUN
aijbe-683	132	36	and	and	CCONJ
aijbe-683	132	37	economics	economic	NOUN
aijbe-683	132	38	|	|	ADV
aijbe-683	132	39	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	132	40	showing	show	VERB
aijbe-683	132	41	that	that	PRON
aijbe-683	132	42	voluntary	voluntary	ADJ
aijbe-683	132	43	disclosure	disclosure	NOUN
aijbe-683	132	44	and	and	CCONJ
aijbe-683	132	45	financial	financial	ADJ
aijbe-683	132	46	performance	performance	NOUN
aijbe-683	132	47	have	have	VERB
aijbe-683	132	48	significant	significant	ADJ
aijbe-683	132	49	positive	positive	ADJ
aijbe-683	132	50	and	and	CCONJ
aijbe-683	132	51	negative	negative	ADJ
aijbe-683	132	52	effects	effect	NOUN
aijbe-683	132	53	on	on	ADP
aijbe-683	132	54	earnings	earning	NOUN
aijbe-683	132	55	per	per	ADP
aijbe-683	132	56	share	share	NOUN
aijbe-683	132	57	.	.	PUNCT
aijbe-683	133	1	voluntary	voluntary	ADJ
aijbe-683	133	2	disclosure	disclosure	NOUN
aijbe-683	133	3	and	and	CCONJ
aijbe-683	133	4	financial	financial	ADJ
aijbe-683	133	5	performance	performance	NOUN
aijbe-683	133	6	have	have	VERB
aijbe-683	133	7	an	an	DET
aijbe-683	133	8	insignificant	insignificant	ADJ
aijbe-683	133	9	positive	positive	ADJ
aijbe-683	133	10	and	and	CCONJ
aijbe-683	133	11	negative	negative	ADJ
aijbe-683	133	12	effect	effect	NOUN
aijbe-683	133	13	and	and	CCONJ
aijbe-683	133	14	a	a	DET
aijbe-683	133	15	significant	significant	ADJ
aijbe-683	133	16	negative	negative	ADJ
aijbe-683	133	17	effect	effect	NOUN
aijbe-683	133	18	on	on	ADP
aijbe-683	133	19	asset	asset	NOUN
aijbe-683	133	20	turnover	turnover	NOUN
aijbe-683	133	21	.	.	PUNCT
aijbe-683	134	1	adegboyegun	adegboyegun	PROPN
aijbe-683	134	2	,	,	PUNCT
aijbe-683	134	3	et	et	PROPN
aijbe-683	134	4	al	al	PROPN
aijbe-683	134	5	(	(	PUNCT
aijbe-683	134	6	2020	2020	NUM
aijbe-683	134	7	)	)	PUNCT
aijbe-683	134	8	determined	determine	VERB
aijbe-683	134	9	the	the	DET
aijbe-683	134	10	extent	extent	NOUN
aijbe-683	134	11	to	to	PART
aijbe-683	134	12	which	which	PRON
aijbe-683	134	13	voluntary	voluntary	ADJ
aijbe-683	134	14	sustainability	sustainability	NOUN
aijbe-683	134	15	disclosure	disclosure	NOUN
aijbe-683	134	16	affects	affect	VERB
aijbe-683	134	17	the	the	DET
aijbe-683	134	18	performance	performance	NOUN
aijbe-683	134	19	of	of	ADP
aijbe-683	134	20	corporate	corporate	ADJ
aijbe-683	134	21	organizations	organization	NOUN
aijbe-683	134	22	in	in	ADP
aijbe-683	134	23	nigeria	nigeria	PRON
aijbe-683	134	24	between	between	ADP
aijbe-683	134	25	2009	2009	NUM
aijbe-683	134	26	and	and	CCONJ
aijbe-683	134	27	2018	2018	NUM
aijbe-683	134	28	.	.	PUNCT
aijbe-683	135	1	ex	ex	NOUN
aijbe-683	135	2	-	-	ADJ
aijbe-683	135	3	post	post	ADJ
aijbe-683	135	4	facto	facto	X
aijbe-683	135	5	research	research	NOUN
aijbe-683	135	6	design	design	NOUN
aijbe-683	135	7	guided	guide	VERB
aijbe-683	135	8	the	the	DET
aijbe-683	135	9	conduct	conduct	NOUN
aijbe-683	135	10	of	of	ADP
aijbe-683	135	11	the	the	DET
aijbe-683	135	12	study	study	NOUN
aijbe-683	135	13	.	.	PUNCT
aijbe-683	136	1	the	the	DET
aijbe-683	136	2	study	study	NOUN
aijbe-683	136	3	which	which	PRON
aijbe-683	136	4	considered	consider	VERB
aijbe-683	136	5	thirteen	thirteen	NUM
aijbe-683	136	6	banks	bank	NOUN
aijbe-683	136	7	due	due	ADJ
aijbe-683	136	8	to	to	ADP
aijbe-683	136	9	unavailability	unavailability	NOUN
aijbe-683	136	10	of	of	ADP
aijbe-683	136	11	data	datum	NOUN
aijbe-683	136	12	for	for	ADP
aijbe-683	136	13	the	the	DET
aijbe-683	136	14	intended	intend	VERB
aijbe-683	136	15	periods	period	NOUN
aijbe-683	136	16	of	of	ADP
aijbe-683	136	17	the	the	DET
aijbe-683	136	18	remaining	remain	VERB
aijbe-683	136	19	five	five	NUM
aijbe-683	136	20	,	,	PUNCT
aijbe-683	136	21	used	use	VERB
aijbe-683	136	22	profit	profit	NOUN
aijbe-683	136	23	after	after	ADP
aijbe-683	136	24	tax	tax	NOUN
aijbe-683	136	25	as	as	ADP
aijbe-683	136	26	the	the	DET
aijbe-683	136	27	dependent	dependent	ADJ
aijbe-683	136	28	variable	variable	NOUN
aijbe-683	136	29	and	and	CCONJ
aijbe-683	136	30	also	also	ADV
aijbe-683	136	31	used	use	VERB
aijbe-683	136	32	integral	integral	ADJ
aijbe-683	136	33	reporting	reporting	NOUN
aijbe-683	136	34	index	index	NOUN
aijbe-683	136	35	as	as	ADP
aijbe-683	136	36	a	a	DET
aijbe-683	136	37	blend	blend	NOUN
aijbe-683	136	38	of	of	ADP
aijbe-683	136	39	financial	financial	ADJ
aijbe-683	136	40	and	and	CCONJ
aijbe-683	136	41	sustainability	sustainability	NOUN
aijbe-683	136	42	reporting	reporting	NOUN
aijbe-683	136	43	,	,	PUNCT
aijbe-683	136	44	debt	debt	NOUN
aijbe-683	136	45	to	to	ADP
aijbe-683	136	46	equity	equity	NOUN
aijbe-683	136	47	ratio	ratio	NOUN
aijbe-683	136	48	and	and	CCONJ
aijbe-683	136	49	total	total	ADJ
aijbe-683	136	50	asset	asset	NOUN
aijbe-683	136	51	as	as	ADP
aijbe-683	136	52	independent	independent	ADJ
aijbe-683	136	53	variables	variable	NOUN
aijbe-683	136	54	.	.	PUNCT
aijbe-683	137	1	the	the	DET
aijbe-683	137	2	study	study	NOUN
aijbe-683	137	3	employed	employ	VERB
aijbe-683	137	4	the	the	DET
aijbe-683	137	5	classical	classical	ADJ
aijbe-683	137	6	ordinary	ordinary	ADJ
aijbe-683	137	7	least	least	ADJ
aijbe-683	137	8	square	square	ADJ
aijbe-683	137	9	and	and	CCONJ
aijbe-683	137	10	panel	panel	NOUN
aijbe-683	137	11	co	co	NOUN
aijbe-683	137	12	-	-	NOUN
aijbe-683	137	13	integration	integration	NOUN
aijbe-683	137	14	techniques	technique	NOUN
aijbe-683	137	15	for	for	ADP
aijbe-683	137	16	analysis	analysis	NOUN
aijbe-683	137	17	.	.	PUNCT
aijbe-683	138	1	the	the	DET
aijbe-683	138	2	findings	finding	NOUN
aijbe-683	138	3	of	of	ADP
aijbe-683	138	4	the	the	DET
aijbe-683	138	5	study	study	NOUN
aijbe-683	138	6	revealed	reveal	VERB
aijbe-683	138	7	that	that	SCONJ
aijbe-683	138	8	while	while	SCONJ
aijbe-683	138	9	integrated	integrated	ADJ
aijbe-683	138	10	reporting	reporting	NOUN
aijbe-683	138	11	has	have	VERB
aijbe-683	138	12	no	no	DET
aijbe-683	138	13	significant	significant	ADJ
aijbe-683	138	14	impact	impact	NOUN
aijbe-683	138	15	on	on	ADP
aijbe-683	138	16	corporate	corporate	ADJ
aijbe-683	138	17	performance	performance	NOUN
aijbe-683	138	18	in	in	ADP
aijbe-683	138	19	the	the	DET
aijbe-683	138	20	short	short	ADJ
aijbe-683	138	21	run	run	NOUN
aijbe-683	138	22	,	,	PUNCT
aijbe-683	138	23	it	it	PRON
aijbe-683	138	24	has	have	VERB
aijbe-683	138	25	a	a	DET
aijbe-683	138	26	significant	significant	ADJ
aijbe-683	138	27	relationship	relationship	NOUN
aijbe-683	138	28	with	with	ADP
aijbe-683	138	29	firm	firm	ADJ
aijbe-683	138	30	performance	performance	NOUN
aijbe-683	138	31	in	in	ADP
aijbe-683	138	32	the	the	DET
aijbe-683	138	33	long	long	ADJ
aijbe-683	138	34	run	run	NOUN
aijbe-683	138	35	.	.	PUNCT
aijbe-683	139	1	with	with	ADP
aijbe-683	139	2	the	the	DET
aijbe-683	139	3	use	use	NOUN
aijbe-683	139	4	of	of	ADP
aijbe-683	139	5	generalized	generalized	ADJ
aijbe-683	139	6	least	least	ADJ
aijbe-683	139	7	square	square	ADJ
aijbe-683	139	8	(	(	PUNCT
aijbe-683	139	9	gls	gls	PROPN
aijbe-683	139	10	)	)	PUNCT
aijbe-683	139	11	to	to	ADP
aijbe-683	139	12	the	the	DET
aijbe-683	139	13	test	test	NOUN
aijbe-683	139	14	the	the	DET
aijbe-683	139	15	hypotheses	hypothesis	NOUN
aijbe-683	139	16	,	,	PUNCT
aijbe-683	139	17	moruff	moruff	PROPN
aijbe-683	139	18	,	,	PUNCT
aijbe-683	139	19	ado	ado	NOUN
aijbe-683	139	20	,	,	PUNCT
aijbe-683	139	21	salisu	salisu	ADJ
aijbe-683	139	22	and	and	CCONJ
aijbe-683	139	23	yunusa	yunusa	NOUN
aijbe-683	139	24	(	(	PUNCT
aijbe-683	139	25	2021	2021	NUM
aijbe-683	139	26	)	)	PUNCT
aijbe-683	139	27	,	,	PUNCT
aijbe-683	139	28	examined	examine	VERB
aijbe-683	139	29	the	the	DET
aijbe-683	139	30	nexus	nexus	NOUN
aijbe-683	139	31	between	between	ADP
aijbe-683	139	32	voluntary	voluntary	ADJ
aijbe-683	139	33	environmental	environmental	ADJ
aijbe-683	139	34	disclosure	disclosure	NOUN
aijbe-683	139	35	and	and	CCONJ
aijbe-683	139	36	firm	firm	ADJ
aijbe-683	139	37	attributes	attribute	NOUN
aijbe-683	139	38	in	in	ADP
aijbe-683	139	39	nigeria	nigeria	PROPN
aijbe-683	139	40	.	.	PUNCT
aijbe-683	140	1	secondary	secondary	ADJ
aijbe-683	140	2	data	datum	NOUN
aijbe-683	140	3	were	be	AUX
aijbe-683	140	4	collected	collect	VERB
aijbe-683	140	5	from	from	ADP
aijbe-683	140	6	the	the	DET
aijbe-683	140	7	published	publish	VERB
aijbe-683	140	8	annual	annual	ADJ
aijbe-683	140	9	reports	report	NOUN
aijbe-683	140	10	of	of	ADP
aijbe-683	140	11	9	9	NUM
aijbe-683	140	12	listed	list	VERB
aijbe-683	140	13	oil	oil	NOUN
aijbe-683	140	14	and	and	CCONJ
aijbe-683	140	15	gas	gas	NOUN
aijbe-683	140	16	firms	firm	NOUN
aijbe-683	140	17	quoted	quote	VERB
aijbe-683	140	18	on	on	ADP
aijbe-683	140	19	the	the	DET
aijbe-683	140	20	floor	floor	NOUN
aijbe-683	140	21	of	of	ADP
aijbe-683	140	22	the	the	DET
aijbe-683	140	23	nigerian	nigerian	ADJ
aijbe-683	140	24	exchange	exchange	NOUN
aijbe-683	140	25	group	group	NOUN
aijbe-683	140	26	(	(	PUNCT
aijbe-683	140	27	nse	nse	NOUN
aijbe-683	140	28	)	)	PUNCT
aijbe-683	140	29	as	as	ADP
aijbe-683	140	30	at	at	ADP
aijbe-683	140	31	2018	2018	NUM
aijbe-683	140	32	,	,	PUNCT
aijbe-683	140	33	for	for	ADP
aijbe-683	140	34	a	a	DET
aijbe-683	140	35	period	period	NOUN
aijbe-683	140	36	of	of	ADP
aijbe-683	140	37	seven	seven	NUM
aijbe-683	140	38	years	year	NOUN
aijbe-683	140	39	(	(	PUNCT
aijbe-683	140	40	2012	2012	NUM
aijbe-683	140	41	-	-	SYM
aijbe-683	140	42	2018	2018	NUM
aijbe-683	140	43	)	)	PUNCT
aijbe-683	140	44	.	.	PUNCT
aijbe-683	141	1	the	the	DET
aijbe-683	141	2	result	result	NOUN
aijbe-683	141	3	established	establish	VERB
aijbe-683	141	4	a	a	DET
aijbe-683	141	5	positive	positive	ADJ
aijbe-683	141	6	and	and	CCONJ
aijbe-683	141	7	significant	significant	ADJ
aijbe-683	141	8	relationship	relationship	NOUN
aijbe-683	141	9	between	between	ADP
aijbe-683	141	10	financial	financial	ADJ
aijbe-683	141	11	leverage	leverage	NOUN
aijbe-683	141	12	and	and	CCONJ
aijbe-683	141	13	voluntary	voluntary	ADJ
aijbe-683	141	14	environmental	environmental	ADJ
aijbe-683	141	15	disclosure	disclosure	NOUN
aijbe-683	141	16	.	.	PUNCT
aijbe-683	142	1	adeyemi	adeyemi	ADV
aijbe-683	142	2	,	,	PUNCT
aijbe-683	142	3	fagboro	fagboro	PRON
aijbe-683	142	4	and	and	CCONJ
aijbe-683	142	5	udofia	udofia	ADJ
aijbe-683	142	6	(	(	PUNCT
aijbe-683	142	7	2020	2020	NUM
aijbe-683	142	8	)	)	PUNCT
aijbe-683	142	9	investigated	investigate	VERB
aijbe-683	142	10	the	the	DET
aijbe-683	142	11	readiness	readiness	NOUN
aijbe-683	142	12	of	of	ADP
aijbe-683	142	13	nigeria	nigeria	PROPN
aijbe-683	142	14	to	to	PART
aijbe-683	142	15	adopt	adopt	VERB
aijbe-683	142	16	voluntary	voluntary	ADJ
aijbe-683	142	17	disclosure	disclosure	NOUN
aijbe-683	142	18	(	(	PUNCT
aijbe-683	142	19	integrated	integrate	VERB
aijbe-683	142	20	reporting	reporting	NOUN
aijbe-683	142	21	)	)	PUNCT
aijbe-683	142	22	by	by	ADP
aijbe-683	142	23	evaluating	evaluate	VERB
aijbe-683	142	24	the	the	DET
aijbe-683	142	25	level	level	NOUN
aijbe-683	142	26	of	of	ADP
aijbe-683	142	27	compliance	compliance	NOUN
aijbe-683	142	28	of	of	ADP
aijbe-683	142	29	the	the	DET
aijbe-683	142	30	annual	annual	ADJ
aijbe-683	142	31	reports	report	NOUN
aijbe-683	142	32	of	of	ADP
aijbe-683	142	33	quoted	quote	VERB
aijbe-683	142	34	companies	company	NOUN
aijbe-683	142	35	in	in	ADP
aijbe-683	142	36	nigeria	nigeria	PROPN
aijbe-683	142	37	to	to	ADP
aijbe-683	142	38	ir	ir	PROPN
aijbe-683	142	39	framework	framework	NOUN
aijbe-683	142	40	as	as	SCONJ
aijbe-683	142	41	developed	develop	VERB
aijbe-683	142	42	by	by	ADP
aijbe-683	142	43	the	the	DET
aijbe-683	142	44	international	international	ADJ
aijbe-683	142	45	integrated	integrated	ADJ
aijbe-683	142	46	reporting	reporting	NOUN
aijbe-683	142	47	council	council	NOUN
aijbe-683	142	48	(	(	PUNCT
aijbe-683	142	49	iirc	iirc	NOUN
aijbe-683	142	50	)	)	PUNCT
aijbe-683	142	51	.	.	PUNCT
aijbe-683	143	1	a	a	DET
aijbe-683	143	2	total	total	NOUN
aijbe-683	143	3	of	of	ADP
aijbe-683	143	4	90	90	NUM
aijbe-683	143	5	companies	company	NOUN
aijbe-683	143	6	from	from	ADP
aijbe-683	143	7	170	170	NUM
aijbe-683	143	8	quoted	quote	VERB
aijbe-683	143	9	companies	company	NOUN
aijbe-683	143	10	on	on	ADP
aijbe-683	143	11	nigeria	nigeria	PROPN
aijbe-683	143	12	stock	stock	PROPN
aijbe-683	143	13	exchange	exchange	PROPN
aijbe-683	143	14	were	be	AUX
aijbe-683	143	15	selected	select	VERB
aijbe-683	143	16	based	base	VERB
aijbe-683	143	17	on	on	ADP
aijbe-683	143	18	the	the	DET
aijbe-683	143	19	criteria	criterion	NOUN
aijbe-683	143	20	that	that	SCONJ
aijbe-683	143	21	the	the	DET
aijbe-683	143	22	companies	company	NOUN
aijbe-683	143	23	had	have	VERB
aijbe-683	143	24	available	available	ADJ
aijbe-683	143	25	annual	annual	ADJ
aijbe-683	143	26	reports	report	NOUN
aijbe-683	143	27	for	for	ADP
aijbe-683	143	28	the	the	DET
aijbe-683	143	29	period	period	NOUN
aijbe-683	143	30	2013	2013	NUM
aijbe-683	143	31	to	to	ADP
aijbe-683	143	32	2017	2017	NUM
aijbe-683	143	33	.	.	PUNCT
aijbe-683	144	1	the	the	DET
aijbe-683	144	2	annual	annual	ADJ
aijbe-683	144	3	reports	report	NOUN
aijbe-683	144	4	of	of	ADP
aijbe-683	144	5	the	the	DET
aijbe-683	144	6	selected	select	VERB
aijbe-683	144	7	90	90	NUM
aijbe-683	144	8	quoted	quote	VERB
aijbe-683	144	9	companies	company	NOUN
aijbe-683	144	10	were	be	AUX
aijbe-683	144	11	content	content	NOUN
aijbe-683	144	12	-	-	PUNCT
aijbe-683	144	13	analyzed	analyze	VERB
aijbe-683	144	14	using	use	VERB
aijbe-683	144	15	the	the	DET
aijbe-683	144	16	disclosure	disclosure	NOUN
aijbe-683	144	17	index	index	NOUN
aijbe-683	144	18	developed	develop	VERB
aijbe-683	144	19	by	by	ADP
aijbe-683	144	20	kilic	kilic	NOUN
aijbe-683	144	21	and	and	CCONJ
aijbe-683	144	22	kuzey	kuzey	NOUN
aijbe-683	144	23	(	(	PUNCT
aijbe-683	144	24	2018	2018	NUM
aijbe-683	144	25	)	)	PUNCT
aijbe-683	144	26	to	to	PART
aijbe-683	144	27	measure	measure	VERB
aijbe-683	144	28	the	the	DET
aijbe-683	144	29	sustainability	sustainability	NOUN
aijbe-683	144	30	disclosure	disclosure	NOUN
aijbe-683	144	31	score	score	NOUN
aijbe-683	144	32	of	of	ADP
aijbe-683	144	33	each	each	PRON
aijbe-683	144	34	of	of	ADP
aijbe-683	144	35	the	the	DET
aijbe-683	144	36	sampled	sample	VERB
aijbe-683	144	37	companies	company	NOUN
aijbe-683	144	38	.	.	PUNCT
aijbe-683	145	1	t	t	NOUN
aijbe-683	145	2	-	-	PUNCT
aijbe-683	145	3	statistic	statistic	PROPN
aijbe-683	145	4	and	and	CCONJ
aijbe-683	145	5	anova	anova	PROPN
aijbe-683	145	6	were	be	AUX
aijbe-683	145	7	used	use	VERB
aijbe-683	145	8	to	to	PART
aijbe-683	145	9	test	test	VERB
aijbe-683	145	10	the	the	DET
aijbe-683	145	11	hypotheses	hypothesis	NOUN
aijbe-683	145	12	of	of	ADP
aijbe-683	145	13	the	the	DET
aijbe-683	145	14	study	study	NOUN
aijbe-683	145	15	.	.	PUNCT
aijbe-683	146	1	it	it	PRON
aijbe-683	146	2	was	be	AUX
aijbe-683	146	3	found	find	VERB
aijbe-683	146	4	that	that	SCONJ
aijbe-683	146	5	nigerian	nigerian	PROPN
aijbe-683	146	6	listed	list	VERB
aijbe-683	146	7	companies	company	NOUN
aijbe-683	146	8	report	report	VERB
aijbe-683	146	9	complies	complie	NOUN
aijbe-683	146	10	with	with	ADP
aijbe-683	146	11	about	about	ADV
aijbe-683	146	12	75	75	NUM
aijbe-683	146	13	%	%	NOUN
aijbe-683	146	14	of	of	ADP
aijbe-683	146	15	the	the	DET
aijbe-683	146	16	ir	ir	PROPN
aijbe-683	146	17	framework	framework	NOUN
aijbe-683	146	18	requirements	requirement	NOUN
aijbe-683	146	19	.	.	PUNCT
aijbe-683	147	1	the	the	DET
aijbe-683	147	2	most	most	ADV
aijbe-683	147	3	compliant	compliant	ADJ
aijbe-683	147	4	companies	company	NOUN
aijbe-683	147	5	were	be	AUX
aijbe-683	147	6	in	in	ADP
aijbe-683	147	7	the	the	DET
aijbe-683	147	8	financial	financial	ADJ
aijbe-683	147	9	sector	sector	NOUN
aijbe-683	147	10	followed	follow	VERB
aijbe-683	147	11	by	by	ADP
aijbe-683	147	12	the	the	DET
aijbe-683	147	13	manufacturing	manufacturing	NOUN
aijbe-683	147	14	,	,	PUNCT
aijbe-683	147	15	extractive	extractive	ADJ
aijbe-683	147	16	and	and	CCONJ
aijbe-683	147	17	other	other	ADJ
aijbe-683	147	18	sectors	sector	NOUN
aijbe-683	147	19	.	.	PUNCT
aijbe-683	148	1	the	the	DET
aijbe-683	148	2	least	least	ADJ
aijbe-683	148	3	disclosed	disclose	VERB
aijbe-683	148	4	ir	ir	PROPN
aijbe-683	148	5	content	content	PROPN
aijbe-683	148	6	element	element	NOUN
aijbe-683	148	7	in	in	ADP
aijbe-683	148	8	all	all	DET
aijbe-683	148	9	the	the	DET
aijbe-683	148	10	sectors	sector	NOUN
aijbe-683	148	11	was	be	AUX
aijbe-683	148	12	performance	performance	NOUN
aijbe-683	148	13	.	.	PUNCT
aijbe-683	149	1	companies	company	NOUN
aijbe-683	149	2	were	be	AUX
aijbe-683	149	3	not	not	PART
aijbe-683	149	4	able	able	ADJ
aijbe-683	149	5	to	to	PART
aijbe-683	149	6	articulate	articulate	VERB
aijbe-683	149	7	the	the	DET
aijbe-683	149	8	extent	extent	NOUN
aijbe-683	149	9	which	which	PRON
aijbe-683	149	10	the	the	DET
aijbe-683	149	11	objectives	objective	NOUN
aijbe-683	149	12	of	of	ADP
aijbe-683	149	13	the	the	DET
aijbe-683	149	14	organization	organization	NOUN
aijbe-683	149	15	were	be	AUX
aijbe-683	149	16	achieved	achieve	VERB
aijbe-683	149	17	using	use	VERB
aijbe-683	149	18	key	key	ADJ
aijbe-683	149	19	performance	performance	NOUN
aijbe-683	149	20	indicators	indicator	NOUN
aijbe-683	149	21	(	(	PUNCT
aijbe-683	149	22	kpis	kpis	PROPN
aijbe-683	149	23	)	)	PUNCT
aijbe-683	149	24	especially	especially	ADV
aijbe-683	149	25	the	the	DET
aijbe-683	149	26	connectivity	connectivity	NOUN
aijbe-683	149	27	between	between	ADP
aijbe-683	149	28	financial	financial	ADJ
aijbe-683	149	29	and	and	CCONJ
aijbe-683	149	30	non	non	ADJ
aijbe-683	149	31	-	-	ADJ
aijbe-683	149	32	financial	financial	ADJ
aijbe-683	149	33	performance	performance	NOUN
aijbe-683	149	34	disclosures	disclosure	NOUN
aijbe-683	149	35	.	.	PUNCT
aijbe-683	150	1	ofoegbu	ofoegbu	NOUN
aijbe-683	150	2	and	and	CCONJ
aijbe-683	150	3	asogwa	asogwa	NOUN
aijbe-683	150	4	(	(	PUNCT
aijbe-683	150	5	2020	2020	NUM
aijbe-683	150	6	)	)	PUNCT
aijbe-683	150	7	examined	examine	VERB
aijbe-683	150	8	the	the	DET
aijbe-683	150	9	effect	effect	NOUN
aijbe-683	150	10	of	of	ADP
aijbe-683	150	11	voluntary	voluntary	ADJ
aijbe-683	150	12	social	social	ADJ
aijbe-683	150	13	,	,	PUNCT
aijbe-683	150	14	environmental	environmental	ADJ
aijbe-683	150	15	disclosures	disclosure	NOUN
aijbe-683	150	16	,	,	PUNCT
aijbe-683	150	17	and	and	CCONJ
aijbe-683	150	18	economic	economic	ADJ
aijbe-683	150	19	disclosures	disclosure	NOUN
aijbe-683	150	20	on	on	ADP
aijbe-683	150	21	the	the	DET
aijbe-683	150	22	profitability	profitability	NOUN
aijbe-683	150	23	of	of	ADP
aijbe-683	150	24	listed	list	VERB
aijbe-683	150	25	consumer	consumer	NOUN
aijbe-683	150	26	goods	good	NOUN
aijbe-683	150	27	manufacturing	manufacturing	NOUN
aijbe-683	150	28	companies	company	NOUN
aijbe-683	150	29	in	in	ADP
aijbe-683	150	30	nigeria	nigeria	PROPN
aijbe-683	150	31	.	.	PUNCT
aijbe-683	151	1	the	the	DET
aijbe-683	151	2	sample	sample	NOUN
aijbe-683	151	3	of	of	ADP
aijbe-683	151	4	this	this	DET
aijbe-683	151	5	study	study	NOUN
aijbe-683	151	6	comprised	comprise	VERB
aijbe-683	151	7	15	15	NUM
aijbe-683	151	8	out	out	ADP
aijbe-683	151	9	of	of	ADP
aijbe-683	151	10	23	23	NUM
aijbe-683	151	11	consumer	consumer	NOUN
aijbe-683	151	12	goods	good	NOUN
aijbe-683	151	13	manufacturing	manufacturing	NOUN
aijbe-683	151	14	companies	company	NOUN
aijbe-683	151	15	in	in	ADP
aijbe-683	151	16	nigeria	nigeria	PROPN
aijbe-683	151	17	based	base	VERB
aijbe-683	151	18	on	on	ADP
aijbe-683	151	19	secondary	secondary	ADJ
aijbe-683	151	20	data	datum	NOUN
aijbe-683	151	21	from	from	ADP
aijbe-683	151	22	2009	2009	NUM
aijbe-683	151	23	to	to	ADP
aijbe-683	151	24	2018	2018	NUM
aijbe-683	151	25	.	.	PUNCT
aijbe-683	152	1	the	the	DET
aijbe-683	152	2	hypotheses	hypothesis	NOUN
aijbe-683	152	3	were	be	AUX
aijbe-683	152	4	tested	test	VERB
aijbe-683	152	5	with	with	ADP
aijbe-683	152	6	t	t	NOUN
aijbe-683	152	7	-	-	PUNCT
aijbe-683	152	8	test	test	NOUN
aijbe-683	152	9	statistics	statistic	NOUN
aijbe-683	152	10	.	.	PUNCT
aijbe-683	153	1	the	the	DET
aijbe-683	153	2	results	result	NOUN
aijbe-683	153	3	suggested	suggest	VERB
aijbe-683	153	4	that	that	SCONJ
aijbe-683	153	5	economic	economic	ADJ
aijbe-683	153	6	and	and	CCONJ
aijbe-683	153	7	social	social	ADJ
aijbe-683	153	8	performance	performance	NOUN
aijbe-683	153	9	disclosures	disclosure	NOUN
aijbe-683	153	10	have	have	VERB
aijbe-683	153	11	an	an	DET
aijbe-683	153	12	insignificant	insignificant	ADJ
aijbe-683	153	13	positive	positive	ADJ
aijbe-683	153	14	impact	impact	NOUN
aijbe-683	153	15	on	on	ADP
aijbe-683	153	16	both	both	DET
aijbe-683	153	17	earnings	earning	NOUN
aijbe-683	153	18	per	per	ADP
aijbe-683	153	19	share	share	NOUN
aijbe-683	153	20	and	and	CCONJ
aijbe-683	153	21	return	return	VERB
aijbe-683	153	22	on	on	ADP
aijbe-683	153	23	equity	equity	NOUN
aijbe-683	153	24	,	,	PUNCT
aijbe-683	153	25	whereas	whereas	SCONJ
aijbe-683	153	26	,	,	PUNCT
aijbe-683	153	27	environmental	environmental	ADJ
aijbe-683	153	28	disclosures	disclosure	NOUN
aijbe-683	153	29	have	have	VERB
aijbe-683	153	30	a	a	DET
aijbe-683	153	31	strong	strong	ADJ
aijbe-683	153	32	positive	positive	ADJ
aijbe-683	153	33	and	and	CCONJ
aijbe-683	153	34	significant	significant	ADJ
aijbe-683	153	35	effects	effect	NOUN
aijbe-683	153	36	only	only	ADV
aijbe-683	153	37	on	on	ADP
aijbe-683	153	38	earnings	earning	NOUN
aijbe-683	153	39	per	per	ADP
aijbe-683	153	40	share	share	NOUN
aijbe-683	153	41	.	.	PUNCT
aijbe-683	154	1	furthermore	furthermore	ADV
aijbe-683	154	2	,	,	PUNCT
aijbe-683	154	3	sustainability	sustainability	NOUN
aijbe-683	154	4	reporting	reporting	NOUN
aijbe-683	154	5	had	have	VERB
aijbe-683	154	6	a	a	DET
aijbe-683	154	7	positive	positive	ADJ
aijbe-683	154	8	and	and	CCONJ
aijbe-683	154	9	significant	significant	ADJ
aijbe-683	154	10	impact	impact	NOUN
aijbe-683	154	11	on	on	ADP
aijbe-683	154	12	the	the	DET
aijbe-683	154	13	profitability	profitability	NOUN
aijbe-683	154	14	of	of	ADP
aijbe-683	154	15	selected	select	VERB
aijbe-683	154	16	companies	company	NOUN
aijbe-683	154	17	.	.	PUNCT
aijbe-683	155	1	shaibu	shaibu	PROPN
aijbe-683	155	2	(	(	PUNCT
aijbe-683	155	3	2020	2020	NUM
aijbe-683	155	4	)	)	PUNCT
aijbe-683	155	5	studied	study	VERB
aijbe-683	155	6	the	the	DET
aijbe-683	155	7	nexus	nexus	NOUN
aijbe-683	155	8	between	between	ADP
aijbe-683	155	9	voluntary	voluntary	ADJ
aijbe-683	155	10	environmental	environmental	ADJ
aijbe-683	155	11	disclosure	disclosure	NOUN
aijbe-683	155	12	and	and	CCONJ
aijbe-683	155	13	firm	firm	ADJ
aijbe-683	155	14	attributes	attribute	NOUN
aijbe-683	155	15	of	of	ADP
aijbe-683	155	16	listed	list	VERB
aijbe-683	155	17	cement	cement	NOUN
aijbe-683	155	18	companies	company	NOUN
aijbe-683	155	19	in	in	ADP
aijbe-683	155	20	nigeria	nigeria	PROPN
aijbe-683	155	21	was	be	AUX
aijbe-683	155	22	examined	examine	VERB
aijbe-683	155	23	.	.	PUNCT
aijbe-683	156	1	secondary	secondary	ADJ
aijbe-683	156	2	data	datum	NOUN
aijbe-683	156	3	were	be	AUX
aijbe-683	156	4	extracted	extract	VERB
aijbe-683	156	5	from	from	ADP
aijbe-683	156	6	the	the	DET
aijbe-683	156	7	annual	annual	ADJ
aijbe-683	156	8	report	report	NOUN
aijbe-683	156	9	and	and	CCONJ
aijbe-683	156	10	accounts	account	NOUN
aijbe-683	156	11	of	of	ADP
aijbe-683	156	12	the	the	DET
aijbe-683	156	13	listed	list	VERB
aijbe-683	156	14	cement	cement	NOUN
aijbe-683	156	15	companies	company	NOUN
aijbe-683	156	16	for	for	ADP
aijbe-683	156	17	the	the	DET
aijbe-683	156	18	period	period	NOUN
aijbe-683	156	19	of	of	ADP
aijbe-683	156	20	2013	2013	NUM
aijbe-683	156	21	-	-	SYM
aijbe-683	156	22	2017	2017	NUM
aijbe-683	156	23	.	.	PUNCT
aijbe-683	157	1	firm	firm	ADJ
aijbe-683	157	2	age	age	NOUN
aijbe-683	157	3	,	,	PUNCT
aijbe-683	157	4	firm	firm	ADJ
aijbe-683	157	5	size	size	NOUN
aijbe-683	157	6	and	and	CCONJ
aijbe-683	157	7	leverage	leverage	NOUN
aijbe-683	157	8	were	be	AUX
aijbe-683	157	9	used	use	VERB
aijbe-683	157	10	as	as	ADP
aijbe-683	157	11	a	a	DET
aijbe-683	157	12	proxy	proxy	NOUN
aijbe-683	157	13	for	for	ADP
aijbe-683	157	14	firm	firm	ADJ
aijbe-683	157	15	characteristics	characteristic	NOUN
aijbe-683	157	16	.	.	PUNCT
aijbe-683	158	1	in	in	ADP
aijbe-683	158	2	order	order	NOUN
aijbe-683	158	3	to	to	PART
aijbe-683	158	4	measure	measure	VERB
aijbe-683	158	5	the	the	DET
aijbe-683	158	6	extent	extent	NOUN
aijbe-683	158	7	of	of	ADP
aijbe-683	158	8	environmental	environmental	ADJ
aijbe-683	158	9	disclosure	disclosure	NOUN
aijbe-683	158	10	quality	quality	NOUN
aijbe-683	158	11	,	,	PUNCT
aijbe-683	158	12	the	the	DET
aijbe-683	158	13	ezejofor	ezejofor	NOUN
aijbe-683	158	14	,	,	PUNCT
aijbe-683	158	15	raymond	raymond	PROPN
aijbe-683	158	16	a	a	PRON
aijbe-683	158	17	,	,	PUNCT
aijbe-683	158	18	ozuomba	ozuomba	PROPN
aijbe-683	158	19	chidinma	chidinma	PROPN
aijbe-683	158	20	nwamaka	nwamaka	PROPN
aijbe-683	158	21	,	,	PUNCT
aijbe-683	158	22	udochukwu	udochukwu	ADJ
aijbe-683	158	23	chikaodili	chikaodili	NOUN
aijbe-683	158	24	n	n	PROPN
aijbe-683	158	25	and	and	CCONJ
aijbe-683	158	26	alamene	alamene	PROPN
aijbe-683	158	27	inimotimi	inimotimi	PROPN
aijbe-683	158	28	thursday	thursday	PROPN
aijbe-683	158	29	(	(	PUNCT
aijbe-683	158	30	2024	2024	NUM
aijbe-683	158	31	)	)	PUNCT
aijbe-683	158	32	8	8	NUM
aijbe-683	158	33	american	american	ADJ
aijbe-683	158	34	interdisciplinary	interdisciplinary	ADJ
aijbe-683	158	35	journal	journal	NOUN
aijbe-683	158	36	of	of	ADP
aijbe-683	158	37	business	business	NOUN
aijbe-683	158	38	and	and	CCONJ
aijbe-683	158	39	economics	economic	NOUN
aijbe-683	158	40	|	|	ADV
aijbe-683	158	41	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	158	42	annual	annual	ADJ
aijbe-683	158	43	reports	report	NOUN
aijbe-683	158	44	of	of	ADP
aijbe-683	158	45	the	the	DET
aijbe-683	158	46	firms	firm	NOUN
aijbe-683	158	47	were	be	AUX
aijbe-683	158	48	analyzed	analyze	VERB
aijbe-683	158	49	through	through	ADP
aijbe-683	158	50	content	content	NOUN
aijbe-683	158	51	analysis	analysis	NOUN
aijbe-683	158	52	using	use	VERB
aijbe-683	158	53	gri	gri	PROPN
aijbe-683	158	54	as	as	ADP
aijbe-683	158	55	index	index	NOUN
aijbe-683	158	56	of	of	ADP
aijbe-683	158	57	disclosure	disclosure	NOUN
aijbe-683	158	58	.	.	PUNCT
aijbe-683	159	1	the	the	DET
aijbe-683	159	2	sample	sample	NOUN
aijbe-683	159	3	size	size	NOUN
aijbe-683	159	4	of	of	ADP
aijbe-683	159	5	this	this	DET
aijbe-683	159	6	study	study	NOUN
aijbe-683	159	7	comprised	comprise	VERB
aijbe-683	159	8	of	of	ADP
aijbe-683	159	9	all	all	DET
aijbe-683	159	10	the	the	DET
aijbe-683	159	11	cement	cement	NOUN
aijbe-683	159	12	companies	company	NOUN
aijbe-683	159	13	quoted	quote	VERB
aijbe-683	159	14	on	on	ADP
aijbe-683	159	15	the	the	DET
aijbe-683	159	16	nigerian	nigerian	ADJ
aijbe-683	159	17	exchange	exchange	NOUN
aijbe-683	159	18	group	group	NOUN
aijbe-683	159	19	(	(	PUNCT
aijbe-683	159	20	nse	nse	NOUN
aijbe-683	159	21	)	)	PUNCT
aijbe-683	159	22	as	as	ADP
aijbe-683	159	23	at	at	ADP
aijbe-683	159	24	31st	31st	PROPN
aijbe-683	159	25	december	december	PROPN
aijbe-683	159	26	,	,	PUNCT
aijbe-683	159	27	2017	2017	NUM
aijbe-683	159	28	there	there	PRON
aijbe-683	159	29	are	be	VERB
aijbe-683	159	30	three	three	NUM
aijbe-683	159	31	(	(	PUNCT
aijbe-683	159	32	3	3	NUM
aijbe-683	159	33	)	)	PUNCT
aijbe-683	159	34	listed	list	VERB
aijbe-683	159	35	cement	cement	NOUN
aijbe-683	159	36	companies	company	NOUN
aijbe-683	159	37	in	in	ADP
aijbe-683	159	38	nigeria	nigeria	PROPN
aijbe-683	159	39	and	and	CCONJ
aijbe-683	159	40	these	these	DET
aijbe-683	159	41	companies	company	NOUN
aijbe-683	159	42	are	be	AUX
aijbe-683	159	43	;	;	PUNCT
aijbe-683	159	44	ashaka	ashaka	ADV
aijbe-683	159	45	cement	cement	PROPN
aijbe-683	159	46	plc	plc	PROPN
aijbe-683	159	47	,	,	PUNCT
aijbe-683	159	48	dangote	dangote	VERB
aijbe-683	159	49	cement	cement	PROPN
aijbe-683	159	50	plc	plc	PROPN
aijbe-683	159	51	.	.	PUNCT
aijbe-683	160	1	the	the	DET
aijbe-683	160	2	study	study	NOUN
aijbe-683	160	3	analyzed	analyze	VERB
aijbe-683	160	4	the	the	DET
aijbe-683	160	5	data	datum	NOUN
aijbe-683	160	6	using	use	VERB
aijbe-683	160	7	descriptive	descriptive	ADJ
aijbe-683	160	8	statistics	statistic	NOUN
aijbe-683	160	9	,	,	PUNCT
aijbe-683	160	10	correlation	correlation	NOUN
aijbe-683	160	11	and	and	CCONJ
aijbe-683	160	12	multiple	multiple	ADJ
aijbe-683	160	13	regression	regression	NOUN
aijbe-683	160	14	technique	technique	NOUN
aijbe-683	160	15	via	via	ADP
aijbe-683	160	16	stata	stata	NOUN
aijbe-683	160	17	12.0	12.0	NUM
aijbe-683	160	18	.	.	PUNCT
aijbe-683	161	1	findings	finding	NOUN
aijbe-683	161	2	from	from	ADP
aijbe-683	161	3	the	the	DET
aijbe-683	161	4	study	study	NOUN
aijbe-683	161	5	revealed	reveal	VERB
aijbe-683	161	6	that	that	SCONJ
aijbe-683	161	7	firm	firm	ADJ
aijbe-683	161	8	age	age	NOUN
aijbe-683	161	9	,	,	PUNCT
aijbe-683	161	10	firm	firm	ADJ
aijbe-683	161	11	size	size	NOUN
aijbe-683	161	12	and	and	CCONJ
aijbe-683	161	13	leverage	leverage	NOUN
aijbe-683	161	14	has	have	VERB
aijbe-683	161	15	significant	significant	ADJ
aijbe-683	161	16	impact	impact	NOUN
aijbe-683	161	17	on	on	ADP
aijbe-683	161	18	quality	quality	NOUN
aijbe-683	161	19	of	of	ADP
aijbe-683	161	20	environmental	environmental	ADJ
aijbe-683	161	21	sustainability	sustainability	NOUN
aijbe-683	161	22	.	.	PUNCT
aijbe-683	162	1	iliemena	iliemena	PROPN
aijbe-683	162	2	,	,	PUNCT
aijbe-683	162	3	amedu	amedu	PROPN
aijbe-683	162	4	and	and	CCONJ
aijbe-683	162	5	umaigba	umaigba	PROPN
aijbe-683	162	6	(	(	PUNCT
aijbe-683	162	7	2019	2019	NUM
aijbe-683	162	8	)	)	PUNCT
aijbe-683	162	9	determined	determine	VERB
aijbe-683	162	10	the	the	DET
aijbe-683	162	11	value	value	NOUN
aijbe-683	162	12	relevance	relevance	NOUN
aijbe-683	162	13	of	of	ADP
aijbe-683	162	14	voluntary	voluntary	ADJ
aijbe-683	162	15	sustainability	sustainability	NOUN
aijbe-683	162	16	disclosure	disclosure	NOUN
aijbe-683	162	17	among	among	ADP
aijbe-683	162	18	manufacturing	manufacturing	NOUN
aijbe-683	162	19	firms	firm	NOUN
aijbe-683	162	20	in	in	ADP
aijbe-683	162	21	nigeria	nigeria	PROPN
aijbe-683	162	22	.	.	PUNCT
aijbe-683	163	1	the	the	DET
aijbe-683	163	2	study	study	NOUN
aijbe-683	163	3	adopted	adopt	VERB
aijbe-683	163	4	a	a	DET
aijbe-683	163	5	longitudinal	longitudinal	ADJ
aijbe-683	163	6	research	research	NOUN
aijbe-683	163	7	design	design	NOUN
aijbe-683	163	8	.	.	PUNCT
aijbe-683	164	1	the	the	DET
aijbe-683	164	2	sample	sample	NOUN
aijbe-683	164	3	comprised	comprise	VERB
aijbe-683	164	4	of	of	ADP
aijbe-683	164	5	thirty	thirty	NUM
aijbe-683	164	6	companies	company	NOUN
aijbe-683	164	7	randomly	randomly	ADV
aijbe-683	164	8	selected	select	VERB
aijbe-683	164	9	from	from	ADP
aijbe-683	164	10	the	the	DET
aijbe-683	164	11	floor	floor	NOUN
aijbe-683	164	12	of	of	ADP
aijbe-683	164	13	the	the	DET
aijbe-683	164	14	nigerian	nigerian	ADJ
aijbe-683	164	15	exchange	exchange	NOUN
aijbe-683	164	16	group	group	NOUN
aijbe-683	164	17	.	.	PUNCT
aijbe-683	165	1	the	the	DET
aijbe-683	165	2	study	study	NOUN
aijbe-683	165	3	relied	rely	VERB
aijbe-683	165	4	on	on	ADP
aijbe-683	165	5	secondary	secondary	ADJ
aijbe-683	165	6	data	datum	NOUN
aijbe-683	165	7	retrieved	retrieve	VERB
aijbe-683	165	8	from	from	ADP
aijbe-683	165	9	annual	annual	ADJ
aijbe-683	165	10	reports	report	NOUN
aijbe-683	165	11	for	for	ADP
aijbe-683	165	12	the	the	DET
aijbe-683	165	13	period	period	NOUN
aijbe-683	165	14	2010	2010	NUM
aijbe-683	165	15	-	-	SYM
aijbe-683	165	16	2018	2018	NUM
aijbe-683	165	17	.	.	PUNCT
aijbe-683	166	1	the	the	DET
aijbe-683	166	2	hypotheses	hypothesis	NOUN
aijbe-683	166	3	were	be	AUX
aijbe-683	166	4	validated	validate	VERB
aijbe-683	166	5	using	use	VERB
aijbe-683	166	6	panel	panel	NOUN
aijbe-683	166	7	data	datum	NOUN
aijbe-683	166	8	regression	regression	NOUN
aijbe-683	166	9	technique	technique	NOUN
aijbe-683	166	10	.	.	PUNCT
aijbe-683	167	1	the	the	DET
aijbe-683	167	2	results	result	NOUN
aijbe-683	167	3	revealed	reveal	VERB
aijbe-683	167	4	that	that	SCONJ
aijbe-683	167	5	economic	economic	ADJ
aijbe-683	167	6	-	-	PUNCT
aijbe-683	167	7	sustainability	sustainability	NOUN
aijbe-683	167	8	and	and	CCONJ
aijbe-683	167	9	social	social	ADJ
aijbe-683	167	10	sustainability	sustainability	NOUN
aijbe-683	167	11	reporting	reporting	NOUN
aijbe-683	167	12	of	of	ADP
aijbe-683	167	13	quoted	quote	VERB
aijbe-683	167	14	manufacturing	manufacturing	NOUN
aijbe-683	167	15	companies	company	NOUN
aijbe-683	167	16	were	be	AUX
aijbe-683	167	17	value	value	NOUN
aijbe-683	167	18	relevant	relevant	ADJ
aijbe-683	167	19	.	.	PUNCT
aijbe-683	168	1	based	base	VERB
aijbe-683	168	2	on	on	ADP
aijbe-683	168	3	these	these	PRON
aijbe-683	168	4	,	,	PUNCT
aijbe-683	168	5	the	the	DET
aijbe-683	168	6	study	study	NOUN
aijbe-683	168	7	recommends	recommend	VERB
aijbe-683	168	8	among	among	ADP
aijbe-683	168	9	others	other	NOUN
aijbe-683	168	10	that	that	SCONJ
aijbe-683	168	11	companies	company	NOUN
aijbe-683	168	12	devote	devote	VERB
aijbe-683	168	13	more	more	ADJ
aijbe-683	168	14	attention	attention	NOUN
aijbe-683	168	15	to	to	ADP
aijbe-683	168	16	sustainability	sustainability	NOUN
aijbe-683	168	17	reporting	reporting	NOUN
aijbe-683	168	18	.	.	PUNCT
aijbe-683	169	1	in	in	ADP
aijbe-683	169	2	addition	addition	NOUN
aijbe-683	169	3	,	,	PUNCT
aijbe-683	169	4	the	the	DET
aijbe-683	169	5	regulatory	regulatory	ADJ
aijbe-683	169	6	bodies	body	NOUN
aijbe-683	169	7	such	such	ADJ
aijbe-683	169	8	as	as	ADP
aijbe-683	169	9	the	the	DET
aijbe-683	169	10	securities	securities	PROPN
aijbe-683	169	11	and	and	CCONJ
aijbe-683	169	12	exchange	exchange	PROPN
aijbe-683	169	13	commission	commission	PROPN
aijbe-683	169	14	(	(	PUNCT
aijbe-683	169	15	sec	sec	PROPN
aijbe-683	169	16	)	)	PUNCT
aijbe-683	169	17	and	and	CCONJ
aijbe-683	169	18	the	the	DET
aijbe-683	169	19	nigerian	nigerian	ADJ
aijbe-683	169	20	exchange	exchange	NOUN
aijbe-683	169	21	group	group	NOUN
aijbe-683	169	22	(	(	PUNCT
aijbe-683	169	23	nse	nse	NOUN
aijbe-683	169	24	)	)	PUNCT
aijbe-683	169	25	should	should	AUX
aijbe-683	169	26	look	look	VERB
aijbe-683	169	27	into	into	ADP
aijbe-683	169	28	making	make	VERB
aijbe-683	169	29	sustainability	sustainability	NOUN
aijbe-683	169	30	reporting	report	VERB
aijbe-683	169	31	a	a	DET
aijbe-683	169	32	necessary	necessary	ADJ
aijbe-683	169	33	requirement	requirement	NOUN
aijbe-683	169	34	to	to	PART
aijbe-683	169	35	be	be	AUX
aijbe-683	169	36	listed	list	VERB
aijbe-683	169	37	on	on	ADP
aijbe-683	169	38	the	the	DET
aijbe-683	169	39	stock	stock	NOUN
aijbe-683	169	40	exchange	exchange	NOUN
aijbe-683	169	41	.	.	PUNCT
aijbe-683	170	1	duarte	duarte	PROPN
aijbe-683	170	2	-	-	PUNCT
aijbe-683	170	3	atoche	atoche	PROPN
aijbe-683	170	4	and	and	CCONJ
aijbe-683	170	5	moreno	moreno	PROPN
aijbe-683	170	6	(	(	PUNCT
aijbe-683	170	7	2019	2019	NUM
aijbe-683	170	8	)	)	PUNCT
aijbe-683	170	9	determined	determine	VERB
aijbe-683	170	10	the	the	DET
aijbe-683	170	11	effect	effect	NOUN
aijbe-683	170	12	of	of	ADP
aijbe-683	170	13	voluntary	voluntary	ADJ
aijbe-683	170	14	social	social	ADJ
aijbe-683	170	15	responsibility	responsibility	NOUN
aijbe-683	170	16	disclosure	disclosure	NOUN
aijbe-683	170	17	on	on	ADP
aijbe-683	170	18	sustainable	sustainable	ADJ
aijbe-683	170	19	performance	performance	NOUN
aijbe-683	170	20	(	(	PUNCT
aijbe-683	170	21	sp	sp	NOUN
aijbe-683	170	22	)	)	PUNCT
aijbe-683	170	23	in	in	ADP
aijbe-683	170	24	spain	spain	PROPN
aijbe-683	170	25	.	.	PUNCT
aijbe-683	171	1	the	the	DET
aijbe-683	171	2	questionnaire	questionnaire	NOUN
aijbe-683	171	3	was	be	AUX
aijbe-683	171	4	sent	send	VERB
aijbe-683	171	5	to	to	ADP
aijbe-683	171	6	a	a	DET
aijbe-683	171	7	sample	sample	NOUN
aijbe-683	171	8	size	size	NOUN
aijbe-683	171	9	of	of	ADP
aijbe-683	171	10	440	440	NUM
aijbe-683	171	11	sustainability	sustainability	NOUN
aijbe-683	171	12	directors	director	NOUN
aijbe-683	171	13	of	of	ADP
aijbe-683	171	14	firms	firm	NOUN
aijbe-683	171	15	located	locate	VERB
aijbe-683	171	16	in	in	ADP
aijbe-683	171	17	spain	spain	PROPN
aijbe-683	171	18	.	.	PUNCT
aijbe-683	172	1	a	a	DET
aijbe-683	172	2	total	total	NOUN
aijbe-683	172	3	of	of	ADP
aijbe-683	172	4	195	195	NUM
aijbe-683	172	5	usable	usable	ADJ
aijbe-683	172	6	questionnaires	questionnaire	NOUN
aijbe-683	172	7	were	be	AUX
aijbe-683	172	8	received	receive	VERB
aijbe-683	172	9	,	,	PUNCT
aijbe-683	172	10	which	which	PRON
aijbe-683	172	11	represents	represent	VERB
aijbe-683	172	12	a	a	DET
aijbe-683	172	13	response	response	NOUN
aijbe-683	172	14	rate	rate	NOUN
aijbe-683	172	15	of	of	ADP
aijbe-683	172	16	44.32	44.32	NUM
aijbe-683	172	17	%	%	NOUN
aijbe-683	172	18	.	.	PUNCT
aijbe-683	173	1	the	the	DET
aijbe-683	173	2	study	study	NOUN
aijbe-683	173	3	also	also	ADV
aijbe-683	173	4	submitted	submit	VERB
aijbe-683	173	5	the	the	DET
aijbe-683	173	6	measurement	measurement	NOUN
aijbe-683	173	7	scale	scale	NOUN
aijbe-683	173	8	to	to	ADP
aijbe-683	173	9	a	a	DET
aijbe-683	173	10	“	"	PUNCT
aijbe-683	173	11	reliability	reliability	NOUN
aijbe-683	173	12	analysis	analysis	NOUN
aijbe-683	173	13	”	"	PUNCT
aijbe-683	173	14	.	.	PUNCT
aijbe-683	174	1	this	this	PRON
aijbe-683	174	2	showed	show	VERB
aijbe-683	174	3	a	a	DET
aijbe-683	174	4	cronbach	cronbach	ADJ
aijbe-683	174	5	alpha	alpha	NOUN
aijbe-683	174	6	of	of	ADP
aijbe-683	174	7	0.963	0.963	NUM
aijbe-683	174	8	which	which	PRON
aijbe-683	174	9	,	,	PUNCT
aijbe-683	174	10	being	be	AUX
aijbe-683	174	11	over	over	ADP
aijbe-683	174	12	0.7	0.7	NUM
aijbe-683	174	13	,	,	PUNCT
aijbe-683	174	14	indicates	indicate	VERB
aijbe-683	174	15	an	an	DET
aijbe-683	174	16	excellent	excellent	ADJ
aijbe-683	174	17	general	general	ADJ
aijbe-683	174	18	reliability	reliability	NOUN
aijbe-683	174	19	.	.	PUNCT
aijbe-683	175	1	the	the	DET
aijbe-683	175	2	research	research	NOUN
aijbe-683	175	3	model	model	NOUN
aijbe-683	175	4	was	be	AUX
aijbe-683	175	5	tested	test	VERB
aijbe-683	175	6	using	use	VERB
aijbe-683	175	7	the	the	DET
aijbe-683	175	8	technique	technique	NOUN
aijbe-683	175	9	of	of	ADP
aijbe-683	175	10	partial	partial	ADJ
aijbe-683	175	11	least	least	ADJ
aijbe-683	175	12	squares	square	NOUN
aijbe-683	175	13	(	(	PUNCT
aijbe-683	175	14	pls	pls	INTJ
aijbe-683	175	15	)	)	PUNCT
aijbe-683	175	16	.	.	PUNCT
aijbe-683	176	1	the	the	DET
aijbe-683	176	2	study	study	NOUN
aijbe-683	176	3	applied	apply	VERB
aijbe-683	176	4	partial	partial	ADJ
aijbe-683	176	5	least	least	ADJ
aijbe-683	176	6	squares	square	NOUN
aijbe-683	176	7	,	,	PUNCT
aijbe-683	176	8	introducing	introduce	VERB
aijbe-683	176	9	ep	ep	NOUN
aijbe-683	176	10	,	,	PUNCT
aijbe-683	176	11	size	size	NOUN
aijbe-683	176	12	and	and	CCONJ
aijbe-683	176	13	membership	membership	NOUN
aijbe-683	176	14	in	in	ADP
aijbe-683	176	15	sensitive	sensitive	ADJ
aijbe-683	176	16	sectors	sector	NOUN
aijbe-683	176	17	and	and	CCONJ
aijbe-683	176	18	subjecting	subject	VERB
aijbe-683	176	19	them	they	PRON
aijbe-683	176	20	to	to	ADP
aijbe-683	176	21	a	a	DET
aijbe-683	176	22	multiplicity	multiplicity	NOUN
aijbe-683	176	23	of	of	ADP
aijbe-683	176	24	external	external	ADJ
aijbe-683	176	25	pressures	pressure	NOUN
aijbe-683	176	26	(	(	PUNCT
aijbe-683	176	27	social	social	ADJ
aijbe-683	176	28	,	,	PUNCT
aijbe-683	176	29	environmental	environmental	ADJ
aijbe-683	176	30	and	and	CCONJ
aijbe-683	176	31	legislative	legislative	ADJ
aijbe-683	176	32	)	)	PUNCT
aijbe-683	176	33	as	as	ADP
aijbe-683	176	34	determinants	determinant	NOUN
aijbe-683	176	35	of	of	ADP
aijbe-683	176	36	the	the	DET
aijbe-683	176	37	sd	sd	NOUN
aijbe-683	176	38	–	–	PUNCT
aijbe-683	176	39	sp	sp	ADP
aijbe-683	176	40	link	link	NOUN
aijbe-683	176	41	.	.	PUNCT
aijbe-683	177	1	the	the	DET
aijbe-683	177	2	study	study	NOUN
aijbe-683	177	3	found	find	VERB
aijbe-683	177	4	that	that	SCONJ
aijbe-683	177	5	sustainable	sustainable	ADJ
aijbe-683	177	6	disclosure	disclosure	NOUN
aijbe-683	177	7	(	(	PUNCT
aijbe-683	177	8	sd	sd	NOUN
aijbe-683	177	9	)	)	PUNCT
aijbe-683	177	10	has	have	VERB
aijbe-683	177	11	a	a	DET
aijbe-683	177	12	significant	significant	ADJ
aijbe-683	177	13	relationship	relationship	NOUN
aijbe-683	177	14	with	with	ADP
aijbe-683	177	15	sustainable	sustainable	ADJ
aijbe-683	177	16	performance	performance	NOUN
aijbe-683	177	17	(	(	PUNCT
aijbe-683	177	18	sp	sp	NOUN
aijbe-683	177	19	)	)	PUNCT
aijbe-683	177	20	in	in	ADP
aijbe-683	177	21	spain	spain	PROPN
aijbe-683	177	22	.	.	PUNCT
aijbe-683	178	1	elikanah	elikanah	PROPN
aijbe-683	178	2	(	(	PUNCT
aijbe-683	178	3	2019	2019	NUM
aijbe-683	178	4	)	)	PUNCT
aijbe-683	178	5	examined	examine	VERB
aijbe-683	178	6	the	the	DET
aijbe-683	178	7	value	value	NOUN
aijbe-683	178	8	relevance	relevance	NOUN
aijbe-683	178	9	of	of	ADP
aijbe-683	178	10	non	non	ADJ
aijbe-683	178	11	-	-	ADJ
aijbe-683	178	12	financial	financial	ADJ
aijbe-683	178	13	disclosures	disclosure	NOUN
aijbe-683	178	14	in	in	ADP
aijbe-683	178	15	annual	annual	ADJ
aijbe-683	178	16	reports	report	NOUN
aijbe-683	178	17	,	,	PUNCT
aijbe-683	178	18	with	with	ADP
aijbe-683	178	19	a	a	DET
aijbe-683	178	20	focus	focus	NOUN
aijbe-683	178	21	on	on	ADP
aijbe-683	178	22	listed	list	VERB
aijbe-683	178	23	banks	bank	NOUN
aijbe-683	178	24	in	in	ADP
aijbe-683	178	25	kenya	kenya	PROPN
aijbe-683	178	26	over	over	ADP
aijbe-683	178	27	the	the	DET
aijbe-683	178	28	entire	entire	ADJ
aijbe-683	178	29	period	period	NOUN
aijbe-683	178	30	from	from	ADP
aijbe-683	178	31	year	year	NOUN
aijbe-683	178	32	2010	2010	NUM
aijbe-683	178	33	to	to	ADP
aijbe-683	178	34	year	year	NOUN
aijbe-683	178	35	2015	2015	NUM
aijbe-683	178	36	.	.	PUNCT
aijbe-683	179	1	the	the	DET
aijbe-683	179	2	study	study	NOUN
aijbe-683	179	3	adopted	adopt	VERB
aijbe-683	179	4	a	a	DET
aijbe-683	179	5	descriptive	descriptive	ADJ
aijbe-683	179	6	research	research	NOUN
aijbe-683	179	7	design	design	NOUN
aijbe-683	179	8	.	.	PUNCT
aijbe-683	180	1	secondary	secondary	ADJ
aijbe-683	180	2	data	datum	NOUN
aijbe-683	180	3	obtained	obtain	VERB
aijbe-683	180	4	from	from	ADP
aijbe-683	180	5	the	the	DET
aijbe-683	180	6	nairobi	nairobi	PROPN
aijbe-683	180	7	securities	securities	PROPN
aijbe-683	180	8	exchange	exchange	PROPN
aijbe-683	180	9	records	record	VERB
aijbe-683	180	10	comprising	comprising	NOUN
aijbe-683	180	11	of	of	ADP
aijbe-683	180	12	corporate	corporate	ADJ
aijbe-683	180	13	action	action	NOUN
aijbe-683	180	14	register	register	VERB
aijbe-683	180	15	and	and	CCONJ
aijbe-683	180	16	handbook	handbook	NOUN
aijbe-683	180	17	,	,	PUNCT
aijbe-683	180	18	and	and	CCONJ
aijbe-683	180	19	daily	daily	ADJ
aijbe-683	180	20	market	market	NOUN
aijbe-683	180	21	statistics	statistic	NOUN
aijbe-683	180	22	,	,	PUNCT
aijbe-683	180	23	and	and	CCONJ
aijbe-683	180	24	from	from	ADP
aijbe-683	180	25	annual	annual	ADJ
aijbe-683	180	26	reports	report	NOUN
aijbe-683	180	27	released	release	VERB
aijbe-683	180	28	by	by	ADP
aijbe-683	180	29	the	the	DET
aijbe-683	180	30	studied	study	VERB
aijbe-683	180	31	banks	bank	NOUN
aijbe-683	180	32	from	from	ADP
aijbe-683	180	33	year	year	NOUN
aijbe-683	180	34	2010	2010	NUM
aijbe-683	180	35	to	to	ADP
aijbe-683	180	36	year	year	NOUN
aijbe-683	180	37	2015	2015	NUM
aijbe-683	180	38	was	be	AUX
aijbe-683	180	39	mainly	mainly	ADV
aijbe-683	180	40	used	use	VERB
aijbe-683	180	41	in	in	ADP
aijbe-683	180	42	this	this	DET
aijbe-683	180	43	study	study	NOUN
aijbe-683	180	44	.	.	PUNCT
aijbe-683	181	1	data	datum	NOUN
aijbe-683	181	2	analysis	analysis	NOUN
aijbe-683	181	3	was	be	AUX
aijbe-683	181	4	carried	carry	VERB
aijbe-683	181	5	out	out	ADP
aijbe-683	181	6	using	use	VERB
aijbe-683	181	7	spss	spss	PROPN
aijbe-683	181	8	version	version	NOUN
aijbe-683	181	9	20	20	NUM
aijbe-683	181	10	and	and	CCONJ
aijbe-683	181	11	stata	stata	VERB
aijbe-683	181	12	13	13	NUM
aijbe-683	181	13	.	.	PUNCT
aijbe-683	182	1	descriptive	descriptive	ADJ
aijbe-683	182	2	statistics	statistic	NOUN
aijbe-683	182	3	and	and	CCONJ
aijbe-683	182	4	inferential	inferential	ADJ
aijbe-683	182	5	statistics	statistic	NOUN
aijbe-683	182	6	were	be	AUX
aijbe-683	182	7	used	use	VERB
aijbe-683	182	8	for	for	ADP
aijbe-683	182	9	analysis	analysis	NOUN
aijbe-683	182	10	.	.	PUNCT
aijbe-683	183	1	statistical	statistical	ADJ
aijbe-683	183	2	t	t	PROPN
aijbe-683	183	3	-	-	PUNCT
aijbe-683	183	4	test	test	NOUN
aijbe-683	183	5	was	be	AUX
aijbe-683	183	6	used	use	VERB
aijbe-683	183	7	to	to	PART
aijbe-683	183	8	test	test	VERB
aijbe-683	183	9	the	the	DET
aijbe-683	183	10	significance	significance	NOUN
aijbe-683	183	11	of	of	ADP
aijbe-683	183	12	independent	independent	ADJ
aijbe-683	183	13	variables	variable	NOUN
aijbe-683	183	14	on	on	ADP
aijbe-683	183	15	dependent	dependent	ADJ
aijbe-683	183	16	variable	variable	NOUN
aijbe-683	183	17	.	.	PUNCT
aijbe-683	184	1	the	the	DET
aijbe-683	184	2	results	result	NOUN
aijbe-683	184	3	revealed	reveal	VERB
aijbe-683	184	4	that	that	SCONJ
aijbe-683	184	5	risk	risk	NOUN
aijbe-683	184	6	disclosure	disclosure	NOUN
aijbe-683	184	7	,	,	PUNCT
aijbe-683	184	8	corporate	corporate	ADJ
aijbe-683	184	9	social	social	ADJ
aijbe-683	184	10	responsibility	responsibility	NOUN
aijbe-683	184	11	disclosure	disclosure	NOUN
aijbe-683	184	12	,	,	PUNCT
aijbe-683	184	13	the	the	DET
aijbe-683	184	14	chairman	chairman	NOUN
aijbe-683	184	15	’s	’s	PART
aijbe-683	184	16	statement	statement	NOUN
aijbe-683	184	17	and	and	CCONJ
aijbe-683	184	18	related	relate	VERB
aijbe-683	184	19	party	party	NOUN
aijbe-683	184	20	disclosure	disclosure	NOUN
aijbe-683	184	21	in	in	ADP
aijbe-683	184	22	annual	annual	ADJ
aijbe-683	184	23	reports	report	NOUN
aijbe-683	184	24	had	have	VERB
aijbe-683	184	25	a	a	DET
aijbe-683	184	26	positive	positive	ADJ
aijbe-683	184	27	and	and	CCONJ
aijbe-683	184	28	significant	significant	ADJ
aijbe-683	184	29	relationship	relationship	NOUN
aijbe-683	184	30	with	with	ADP
aijbe-683	184	31	the	the	DET
aijbe-683	184	32	market	market	NOUN
aijbe-683	184	33	value	value	NOUN
aijbe-683	184	34	of	of	ADP
aijbe-683	184	35	the	the	DET
aijbe-683	184	36	firms	firm	NOUN
aijbe-683	184	37	which	which	PRON
aijbe-683	184	38	was	be	AUX
aijbe-683	184	39	measured	measure	VERB
aijbe-683	184	40	by	by	ADP
aijbe-683	184	41	the	the	DET
aijbe-683	184	42	annual	annual	ADJ
aijbe-683	184	43	average	average	ADJ
aijbe-683	184	44	market	market	NOUN
aijbe-683	184	45	price	price	NOUN
aijbe-683	184	46	per	per	ADP
aijbe-683	184	47	share	share	NOUN
aijbe-683	184	48	.	.	PUNCT
aijbe-683	185	1	regression	regression	NOUN
aijbe-683	185	2	analysis	analysis	NOUN
aijbe-683	185	3	result	result	NOUN
aijbe-683	185	4	also	also	ADV
aijbe-683	185	5	revealed	reveal	VERB
aijbe-683	185	6	that	that	SCONJ
aijbe-683	185	7	there	there	PRON
aijbe-683	185	8	is	be	VERB
aijbe-683	185	9	a	a	DET
aijbe-683	185	10	significant	significant	ADJ
aijbe-683	185	11	positive	positive	ADJ
aijbe-683	185	12	relationship	relationship	NOUN
aijbe-683	185	13	between	between	ADP
aijbe-683	185	14	corporate	corporate	ADJ
aijbe-683	185	15	governance	governance	NOUN
aijbe-683	185	16	disclosure	disclosure	NOUN
aijbe-683	185	17	and	and	CCONJ
aijbe-683	185	18	average	average	ADJ
aijbe-683	185	19	market	market	NOUN
aijbe-683	185	20	price	price	NOUN
aijbe-683	185	21	per	per	ADP
aijbe-683	185	22	share	share	NOUN
aijbe-683	185	23	for	for	ADP
aijbe-683	185	24	listed	list	VERB
aijbe-683	185	25	banks	bank	NOUN
aijbe-683	185	26	in	in	ADP
aijbe-683	185	27	kenya	kenya	PROPN
aijbe-683	185	28	.	.	PUNCT
aijbe-683	186	1	kemei	kemei	PROPN
aijbe-683	186	2	(	(	PUNCT
aijbe-683	186	3	2019	2019	NUM
aijbe-683	186	4	)	)	PUNCT
aijbe-683	186	5	determined	determine	VERB
aijbe-683	186	6	the	the	DET
aijbe-683	186	7	nexus	nexus	NOUN
aijbe-683	186	8	between	between	ADP
aijbe-683	186	9	voluntary	voluntary	ADJ
aijbe-683	186	10	social	social	ADJ
aijbe-683	186	11	-	-	PUNCT
aijbe-683	186	12	environmental	environmental	ADJ
aijbe-683	186	13	responsibilities	responsibility	NOUN
aijbe-683	186	14	disclosures	disclosure	NOUN
aijbe-683	186	15	and	and	CCONJ
aijbe-683	186	16	firm	firm	ADJ
aijbe-683	186	17	attributes	attribute	NOUN
aijbe-683	186	18	of	of	ADP
aijbe-683	186	19	kenyan	kenyan	ADJ
aijbe-683	186	20	listed	list	VERB
aijbe-683	186	21	firms	firm	NOUN
aijbe-683	186	22	.	.	PUNCT
aijbe-683	187	1	descriptive	descriptive	ADJ
aijbe-683	187	2	research	research	NOUN
aijbe-683	187	3	design	design	NOUN
aijbe-683	187	4	was	be	AUX
aijbe-683	187	5	used	use	VERB
aijbe-683	187	6	and	and	CCONJ
aijbe-683	187	7	secondary	secondary	ADJ
aijbe-683	187	8	data	datum	NOUN
aijbe-683	187	9	was	be	AUX
aijbe-683	187	10	collected	collect	VERB
aijbe-683	187	11	from	from	ADP
aijbe-683	187	12	2009	2009	NUM
aijbe-683	187	13	to	to	ADP
aijbe-683	187	14	2018	2018	NUM
aijbe-683	187	15	annual	annual	ADJ
aijbe-683	187	16	reports	report	NOUN
aijbe-683	187	17	of	of	ADP
aijbe-683	187	18	45	45	NUM
aijbe-683	187	19	out	out	ADP
aijbe-683	187	20	of	of	ADP
aijbe-683	187	21	48	48	NUM
aijbe-683	187	22	targeted	target	VERB
aijbe-683	187	23	companies	company	NOUN
aijbe-683	187	24	listed	list	VERB
aijbe-683	187	25	prior	prior	ADV
aijbe-683	187	26	to	to	ADP
aijbe-683	187	27	2009	2009	NUM
aijbe-683	187	28	.	.	PUNCT
aijbe-683	188	1	the	the	DET
aijbe-683	188	2	dependent	dependent	ADJ
aijbe-683	188	3	variable	variable	NOUN
aijbe-683	188	4	is	be	AUX
aijbe-683	188	5	extent	extent	NOUN
aijbe-683	188	6	of	of	ADP
aijbe-683	188	7	disclosure	disclosure	NOUN
aijbe-683	188	8	which	which	PRON
aijbe-683	188	9	was	be	AUX
aijbe-683	188	10	measured	measure	VERB
aijbe-683	188	11	on	on	ADP
aijbe-683	188	12	total	total	ADJ
aijbe-683	188	13	score	score	NOUN
aijbe-683	188	14	from	from	ADP
aijbe-683	188	15	39	39	NUM
aijbe-683	188	16	disclosure	disclosure	NOUN
aijbe-683	188	17	items	item	NOUN
aijbe-683	188	18	each	each	PRON
aijbe-683	188	19	with	with	ADP
aijbe-683	188	20	a	a	DET
aijbe-683	188	21	rating	rating	NOUN
aijbe-683	188	22	between	between	ADP
aijbe-683	188	23	‘	'	PUNCT
aijbe-683	188	24	0	0	NUM
aijbe-683	188	25	’	'	PUNCT
aijbe-683	188	26	to	to	ADP
aijbe-683	188	27	‘	'	PUNCT
aijbe-683	188	28	3	3	NUM
aijbe-683	188	29	’	'	PUNCT
aijbe-683	188	30	based	base	VERB
aijbe-683	188	31	on	on	ADP
aijbe-683	188	32	absence	absence	NOUN
aijbe-683	188	33	and	and	CCONJ
aijbe-683	188	34	the	the	DET
aijbe-683	188	35	degree	degree	NOUN
aijbe-683	188	36	of	of	ADP
aijbe-683	188	37	specificity	specificity	NOUN
aijbe-683	188	38	or	or	CCONJ
aijbe-683	188	39	detail	detail	NOUN
aijbe-683	188	40	.	.	PUNCT
aijbe-683	189	1	the	the	DET
aijbe-683	189	2	disclosure	disclosure	NOUN
aijbe-683	189	3	items	item	NOUN
aijbe-683	189	4	ezejofor	ezejofor	VERB
aijbe-683	189	5	,	,	PUNCT
aijbe-683	189	6	raymond	raymond	PROPN
aijbe-683	189	7	a	a	PRON
aijbe-683	189	8	,	,	PUNCT
aijbe-683	189	9	ozuomba	ozuomba	PROPN
aijbe-683	189	10	chidinma	chidinma	PROPN
aijbe-683	189	11	nwamaka	nwamaka	PROPN
aijbe-683	189	12	,	,	PUNCT
aijbe-683	189	13	udochukwu	udochukwu	ADJ
aijbe-683	189	14	chikaodili	chikaodili	NOUN
aijbe-683	189	15	n	n	PROPN
aijbe-683	189	16	and	and	CCONJ
aijbe-683	189	17	alamene	alamene	PROPN
aijbe-683	189	18	inimotimi	inimotimi	PROPN
aijbe-683	189	19	thursday	thursday	PROPN
aijbe-683	189	20	(	(	PUNCT
aijbe-683	189	21	2024	2024	NUM
aijbe-683	189	22	)	)	PUNCT
aijbe-683	189	23	9	9	NUM
aijbe-683	189	24	american	american	ADJ
aijbe-683	189	25	interdisciplinary	interdisciplinary	ADJ
aijbe-683	189	26	journal	journal	NOUN
aijbe-683	189	27	of	of	ADP
aijbe-683	189	28	business	business	NOUN
aijbe-683	189	29	and	and	CCONJ
aijbe-683	189	30	economics	economic	NOUN
aijbe-683	189	31	|	|	ADV
aijbe-683	189	32	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-683	189	33	were	be	AUX
aijbe-683	189	34	developed	develop	VERB
aijbe-683	189	35	and	and	CCONJ
aijbe-683	189	36	guided	guide	VERB
aijbe-683	189	37	by	by	ADP
aijbe-683	189	38	global	global	ADJ
aijbe-683	189	39	reporting	reporting	NOUN
aijbe-683	189	40	initiative	initiative	NOUN
aijbe-683	189	41	index	index	NOUN
aijbe-683	189	42	.	.	PUNCT
aijbe-683	190	1	regression	regression	NOUN
aijbe-683	190	2	model	model	NOUN
aijbe-683	190	3	computed	compute	VERB
aijbe-683	190	4	with	with	ADP
aijbe-683	190	5	stata	stata	PROPN
aijbe-683	190	6	version	version	NOUN
aijbe-683	190	7	12	12	NUM
aijbe-683	190	8	software	software	NOUN
aijbe-683	190	9	was	be	AUX
aijbe-683	190	10	used	use	VERB
aijbe-683	190	11	to	to	PART
aijbe-683	190	12	analyze	analyze	VERB
aijbe-683	190	13	the	the	DET
aijbe-683	190	14	significance	significance	NOUN
aijbe-683	190	15	of	of	ADP
aijbe-683	190	16	the	the	DET
aijbe-683	190	17	factors	factor	NOUN
aijbe-683	190	18	on	on	ADP
aijbe-683	190	19	level	level	NOUN
aijbe-683	190	20	of	of	ADP
aijbe-683	190	21	social	social	ADJ
aijbe-683	190	22	environmental	environmental	ADJ
aijbe-683	190	23	responsibilities	responsibility	NOUN
aijbe-683	190	24	disclosures	disclosure	NOUN
aijbe-683	190	25	.	.	PUNCT
aijbe-683	191	1	exploratory	exploratory	ADJ
aijbe-683	191	2	,	,	PUNCT
aijbe-683	191	3	descriptive	descriptive	ADJ
aijbe-683	191	4	,	,	PUNCT
aijbe-683	191	5	diagnostic	diagnostic	ADJ
aijbe-683	191	6	analysis	analysis	NOUN
aijbe-683	191	7	were	be	AUX
aijbe-683	191	8	performed	perform	VERB
aijbe-683	191	9	and	and	CCONJ
aijbe-683	191	10	the	the	DET
aijbe-683	191	11	results	result	NOUN
aijbe-683	191	12	showed	show	VERB
aijbe-683	191	13	that	that	SCONJ
aijbe-683	191	14	factors	factor	NOUN
aijbe-683	191	15	of	of	ADP
aijbe-683	191	16	firm	firm	NOUN
aijbe-683	191	17	’s	’s	PART
aijbe-683	191	18	size	size	NOUN
aijbe-683	191	19	,	,	PUNCT
aijbe-683	191	20	leverage	leverage	NOUN
aijbe-683	191	21	were	be	AUX
aijbe-683	191	22	positively	positively	ADV
aijbe-683	191	23	significant	significant	ADJ
aijbe-683	191	24	and	and	CCONJ
aijbe-683	191	25	profitability	profitability	NOUN
aijbe-683	191	26	is	be	AUX
aijbe-683	191	27	negatively	negatively	ADV
aijbe-683	191	28	significant	significant	ADJ
aijbe-683	191	29	in	in	ADP
aijbe-683	191	30	influencing	influence	VERB
aijbe-683	191	31	the	the	DET
aijbe-683	191	32	voluntary	voluntary	ADJ
aijbe-683	191	33	disclosure	disclosure	NOUN
aijbe-683	191	34	of	of	ADP
aijbe-683	191	35	social	social	ADJ
aijbe-683	191	36	environmental	environmental	ADJ
aijbe-683	191	37	responsibilities	responsibility	NOUN
aijbe-683	191	38	information	information	NOUN
aijbe-683	191	39	on	on	ADP
aijbe-683	191	40	financial	financial	ADJ
aijbe-683	191	41	reports	report	NOUN
aijbe-683	191	42	of	of	ADP
aijbe-683	191	43	kenyan	kenyan	ADJ
aijbe-683	191	44	listed	list	VERB
aijbe-683	191	45	firms	firm	NOUN
aijbe-683	191	46	.	.	PUNCT
aijbe-683	192	1	udeh	udeh	PROPN
aijbe-683	192	2	and	and	CCONJ
aijbe-683	192	3	ezejiofor	ezejiofor	ADJ
aijbe-683	192	4	(	(	PUNCT
aijbe-683	192	5	2018	2018	NUM
aijbe-683	192	6	)	)	PUNCT
aijbe-683	192	7	determined	determine	VERB
aijbe-683	192	8	the	the	DET
aijbe-683	192	9	effect	effect	NOUN
aijbe-683	192	10	of	of	ADP
aijbe-683	192	11	voluntary	voluntary	ADJ
aijbe-683	192	12	sustainability	sustainability	NOUN
aijbe-683	192	13	cost	cost	NOUN
aijbe-683	192	14	disclosure	disclosure	NOUN
aijbe-683	192	15	on	on	ADP
aijbe-683	192	16	financial	financial	ADJ
aijbe-683	192	17	performance	performance	NOUN
aijbe-683	192	18	of	of	ADP
aijbe-683	192	19	nigerian	nigerian	ADJ
aijbe-683	192	20	telecommunication	telecommunication	NOUN
aijbe-683	192	21	firms	firm	NOUN
aijbe-683	192	22	.	.	PUNCT
aijbe-683	193	1	ex	ex	PRON
aijbe-683	193	2	post	post	NOUN
aijbe-683	193	3	fact	fact	NOUN
aijbe-683	193	4	research	research	NOUN
aijbe-683	193	5	design	design	NOUN
aijbe-683	193	6	and	and	CCONJ
aijbe-683	193	7	time	time	NOUN
aijbe-683	193	8	series	series	PROPN
aijbe-683	193	9	data	datum	NOUN
aijbe-683	193	10	were	be	AUX
aijbe-683	193	11	adopted	adopt	VERB
aijbe-683	193	12	.	.	PUNCT
aijbe-683	194	1	formulated	formulated	ADJ
aijbe-683	194	2	hypotheses	hypothesis	NOUN
aijbe-683	194	3	were	be	AUX
aijbe-683	194	4	tested	test	VERB
aijbe-683	194	5	using	use	VERB
aijbe-683	194	6	regression	regression	NOUN
aijbe-683	194	7	analysis	analysis	NOUN
aijbe-683	194	8	with	with	ADP
aijbe-683	194	9	the	the	DET
aijbe-683	194	10	aid	aid	NOUN
aijbe-683	194	11	of	of	ADP
aijbe-683	194	12	spss	spss	PROPN
aijbe-683	194	13	version	version	PROPN
aijbe-683	194	14	20.0	20.0	NUM
aijbe-683	194	15	.	.	PUNCT
aijbe-683	195	1	based	base	VERB
aijbe-683	195	2	on	on	ADP
aijbe-683	195	3	this	this	PRON
aijbe-683	195	4	,	,	PUNCT
aijbe-683	195	5	the	the	DET
aijbe-683	195	6	study	study	NOUN
aijbe-683	195	7	found	find	VERB
aijbe-683	195	8	that	that	SCONJ
aijbe-683	195	9	sustainability	sustainability	NOUN
aijbe-683	195	10	cost	cost	NOUN
aijbe-683	195	11	accounting	accounting	NOUN
aijbe-683	195	12	has	have	AUX
aijbe-683	195	13	significantly	significantly	ADV
aijbe-683	195	14	affected	affect	VERB
aijbe-683	195	15	return	return	NOUN
aijbe-683	195	16	on	on	ADP
aijbe-683	195	17	asset	asset	NOUN
aijbe-683	195	18	of	of	ADP
aijbe-683	195	19	nigerian	nigerian	ADJ
aijbe-683	195	20	telecommunication	telecommunication	NOUN
aijbe-683	195	21	firms	firm	NOUN
aijbe-683	195	22	.	.	PUNCT
aijbe-683	196	1	another	another	DET
aijbe-683	196	2	finding	finding	NOUN
aijbe-683	196	3	is	be	AUX
aijbe-683	196	4	that	that	SCONJ
aijbe-683	196	5	sustainability	sustainability	NOUN
aijbe-683	196	6	cost	cost	NOUN
aijbe-683	196	7	accounting	accounting	NOUN
aijbe-683	196	8	has	have	AUX
aijbe-683	196	9	significantly	significantly	ADV
aijbe-683	196	10	affected	affect	VERB
aijbe-683	196	11	return	return	NOUN
aijbe-683	196	12	on	on	ADP
aijbe-683	196	13	equity	equity	NOUN
aijbe-683	196	14	of	of	ADP
aijbe-683	196	15	nigeria	nigeria	PROPN
aijbe-683	196	16	telecommunication	telecommunication	NOUN
aijbe-683	196	17	firms	firm	NOUN
aijbe-683	196	18	.	.	PUNCT
aijbe-683	197	1	consoni	consoni	NOUN
aijbe-683	197	2	and	and	CCONJ
aijbe-683	197	3	colauto	colauto	PROPN
aijbe-683	197	4	(	(	PUNCT
aijbe-683	197	5	2016	2016	NUM
aijbe-683	197	6	)	)	PUNCT
aijbe-683	197	7	examined	examine	VERB
aijbe-683	197	8	the	the	DET
aijbe-683	197	9	nexus	nexus	NOUN
aijbe-683	197	10	between	between	ADP
aijbe-683	197	11	voluntary	voluntary	ADJ
aijbe-683	197	12	disclosure	disclosure	NOUN
aijbe-683	197	13	and	and	CCONJ
aijbe-683	197	14	ifrs	ifrs	NOUN
aijbe-683	197	15	adoption	adoption	NOUN
aijbe-683	197	16	in	in	ADP
aijbe-683	197	17	brazil	brazil	PROPN
aijbe-683	197	18	.	.	PUNCT
aijbe-683	198	1	the	the	DET
aijbe-683	198	2	sample	sample	NOUN
aijbe-683	198	3	comprised	comprise	VERB
aijbe-683	198	4	66	66	NUM
aijbe-683	198	5	companies	company	NOUN
aijbe-683	198	6	listed	list	VERB
aijbe-683	198	7	on	on	ADP
aijbe-683	198	8	the	the	DET
aijbe-683	198	9	bm&f	bm&f	PROPN
aijbe-683	198	10	bovespa	bovespa	NOUN
aijbe-683	198	11	from	from	ADP
aijbe-683	198	12	2005	2005	NUM
aijbe-683	198	13	to	to	ADP
aijbe-683	198	14	2012	2012	NUM
aijbe-683	198	15	.	.	PUNCT
aijbe-683	199	1	they	they	PRON
aijbe-683	199	2	employed	employ	VERB
aijbe-683	199	3	panel	panel	NOUN
aijbe-683	199	4	data	datum	NOUN
aijbe-683	199	5	regression	regression	NOUN
aijbe-683	199	6	with	with	ADP
aijbe-683	199	7	random	random	ADJ
aijbe-683	199	8	effects	effect	NOUN
aijbe-683	199	9	to	to	PART
aijbe-683	199	10	test	test	VERB
aijbe-683	199	11	the	the	DET
aijbe-683	199	12	hypotheses	hypothesis	NOUN
aijbe-683	199	13	.	.	PUNCT
aijbe-683	200	1	the	the	DET
aijbe-683	200	2	results	result	NOUN
aijbe-683	200	3	revealed	reveal	VERB
aijbe-683	200	4	that	that	SCONJ
aijbe-683	200	5	ifrs	ifrs	NOUN
aijbe-683	200	6	convergence	convergence	NOUN
aijbe-683	200	7	as	as	ADP
aijbe-683	200	8	an	an	DET
aijbe-683	200	9	exogenous	exogenous	ADJ
aijbe-683	200	10	factor	factor	NOUN
aijbe-683	200	11	,	,	PUNCT
aijbe-683	200	12	affected	affect	VERB
aijbe-683	200	13	positively	positively	ADV
aijbe-683	200	14	and	and	CCONJ
aijbe-683	200	15	significantly	significantly	ADV
aijbe-683	200	16	voluntary	voluntary	ADJ
aijbe-683	200	17	disclosure	disclosure	NOUN
aijbe-683	200	18	.	.	PUNCT
aijbe-683	201	1	edogiawerie	edogiawerie	NOUN
aijbe-683	201	2	and	and	CCONJ
aijbe-683	201	3	david	david	PROPN
aijbe-683	201	4	(	(	PUNCT
aijbe-683	201	5	2016	2016	NUM
aijbe-683	201	6	)	)	PUNCT
aijbe-683	201	7	investigated	investigate	VERB
aijbe-683	201	8	the	the	DET
aijbe-683	201	9	relationship	relationship	NOUN
aijbe-683	201	10	between	between	ADP
aijbe-683	201	11	voluntary	voluntary	ADJ
aijbe-683	201	12	disclosure	disclosure	NOUN
aijbe-683	201	13	and	and	CCONJ
aijbe-683	201	14	corporate	corporate	ADJ
aijbe-683	201	15	performance	performance	NOUN
aijbe-683	201	16	in	in	ADP
aijbe-683	201	17	nigeria	nigeria	PROPN
aijbe-683	201	18	.	.	PUNCT
aijbe-683	202	1	the	the	DET
aijbe-683	202	2	sample	sample	NOUN
aijbe-683	202	3	comprised	comprise	VERB
aijbe-683	202	4	fifty	fifty	NUM
aijbe-683	202	5	companies	company	NOUN
aijbe-683	202	6	listed	list	VERB
aijbe-683	202	7	on	on	ADP
aijbe-683	202	8	the	the	DET
aijbe-683	202	9	nigeria	nigeria	PROPN
aijbe-683	202	10	stock	stock	PROPN
aijbe-683	202	11	exchange	exchange	PROPN
aijbe-683	202	12	.	.	PUNCT
aijbe-683	203	1	they	they	PRON
aijbe-683	203	2	employed	employ	VERB
aijbe-683	203	3	ordinary	ordinary	ADJ
aijbe-683	203	4	least	least	ADJ
aijbe-683	203	5	square	square	ADJ
aijbe-683	203	6	(	(	PUNCT
aijbe-683	203	7	ols	ol	NOUN
aijbe-683	203	8	)	)	PUNCT
aijbe-683	203	9	regression	regression	VERB
aijbe-683	203	10	analysis	analysis	NOUN
aijbe-683	203	11	to	to	PART
aijbe-683	203	12	test	test	VERB
aijbe-683	203	13	the	the	DET
aijbe-683	203	14	data	datum	NOUN
aijbe-683	203	15	.	.	PUNCT
aijbe-683	204	1	the	the	DET
aijbe-683	204	2	results	result	NOUN
aijbe-683	204	3	showed	show	VERB
aijbe-683	204	4	that	that	SCONJ
aijbe-683	204	5	there	there	PRON
aijbe-683	204	6	is	be	VERB
aijbe-683	204	7	a	a	DET
aijbe-683	204	8	significant	significant	ADJ
aijbe-683	204	9	effect	effect	NOUN
aijbe-683	204	10	of	of	ADP
aijbe-683	204	11	return	return	NOUN
aijbe-683	204	12	on	on	ADP
aijbe-683	204	13	capital	capital	NOUN
aijbe-683	204	14	employed	employ	VERB
aijbe-683	204	15	,	,	PUNCT
aijbe-683	204	16	profit	profit	NOUN
aijbe-683	204	17	after	after	ADP
aijbe-683	204	18	tax	tax	NOUN
aijbe-683	204	19	,	,	PUNCT
aijbe-683	204	20	earnings	earning	NOUN
aijbe-683	204	21	per	per	ADP
aijbe-683	204	22	share	share	NOUN
aijbe-683	204	23	and	and	CCONJ
aijbe-683	204	24	dividend	dividend	VERB
aijbe-683	204	25	per	per	ADP
aijbe-683	204	26	share	share	NOUN
aijbe-683	204	27	and	and	CCONJ
aijbe-683	204	28	the	the	DET
aijbe-683	204	29	level	level	NOUN
aijbe-683	204	30	of	of	ADP
aijbe-683	204	31	voluntary	voluntary	ADJ
aijbe-683	204	32	disclosure	disclosure	NOUN
aijbe-683	204	33	.	.	PUNCT
aijbe-683	205	1	achoki	achoki	PROPN
aijbe-683	205	2	,	,	PUNCT
aijbe-683	205	3	kule	kule	PROPN
aijbe-683	205	4	,	,	PUNCT
aijbe-683	205	5	and	and	CCONJ
aijbe-683	205	6	shukla	shukla	NOUN
aijbe-683	205	7	(	(	PUNCT
aijbe-683	205	8	2016	2016	NUM
aijbe-683	205	9	)	)	PUNCT
aijbe-683	205	10	investigated	investigate	VERB
aijbe-683	205	11	the	the	DET
aijbe-683	205	12	effect	effect	NOUN
aijbe-683	205	13	of	of	ADP
aijbe-683	205	14	voluntary	voluntary	ADJ
aijbe-683	205	15	disclosure	disclosure	NOUN
aijbe-683	205	16	on	on	ADP
aijbe-683	205	17	financial	financial	ADJ
aijbe-683	205	18	performance	performance	NOUN
aijbe-683	205	19	in	in	ADP
aijbe-683	205	20	rwanda	rwanda	PROPN
aijbe-683	205	21	.	.	PUNCT
aijbe-683	206	1	the	the	DET
aijbe-683	206	2	study	study	NOUN
aijbe-683	206	3	adopted	adopt	VERB
aijbe-683	206	4	a	a	DET
aijbe-683	206	5	descriptive	descriptive	ADJ
aijbe-683	206	6	research	research	NOUN
aijbe-683	206	7	design	design	NOUN
aijbe-683	206	8	.	.	PUNCT
aijbe-683	207	1	the	the	DET
aijbe-683	207	2	sample	sample	NOUN
aijbe-683	207	3	comprised	comprise	VERB
aijbe-683	207	4	14	14	NUM
aijbe-683	207	5	commercial	commercial	ADJ
aijbe-683	207	6	banks	bank	NOUN
aijbe-683	207	7	.	.	PUNCT
aijbe-683	208	1	they	they	PRON
aijbe-683	208	2	used	use	VERB
aijbe-683	208	3	secondary	secondary	ADJ
aijbe-683	208	4	data	datum	NOUN
aijbe-683	208	5	from	from	ADP
aijbe-683	208	6	annual	annual	ADJ
aijbe-683	208	7	reports	report	NOUN
aijbe-683	208	8	from	from	ADP
aijbe-683	208	9	2011	2011	NUM
aijbe-683	208	10	to	to	ADP
aijbe-683	208	11	2015	2015	NUM
aijbe-683	208	12	.	.	PUNCT
aijbe-683	209	1	they	they	PRON
aijbe-683	209	2	used	use	VERB
aijbe-683	209	3	secondary	secondary	ADJ
aijbe-683	209	4	data	datum	NOUN
aijbe-683	209	5	from	from	ADP
aijbe-683	209	6	annual	annual	ADJ
aijbe-683	209	7	reports	report	NOUN
aijbe-683	209	8	from	from	ADP
aijbe-683	209	9	2011	2011	NUM
aijbe-683	209	10	to	to	ADP
aijbe-683	209	11	2015	2015	NUM
aijbe-683	209	12	.	.	PUNCT
aijbe-683	210	1	they	they	PRON
aijbe-683	210	2	used	use	VERB
aijbe-683	210	3	multiple	multiple	ADJ
aijbe-683	210	4	linear	linear	ADJ
aijbe-683	210	5	regressions	regression	NOUN
aijbe-683	210	6	to	to	PART
aijbe-683	210	7	analyze	analyze	VERB
aijbe-683	210	8	the	the	DET
aijbe-683	210	9	data	datum	NOUN
aijbe-683	210	10	.	.	PUNCT
aijbe-683	211	1	the	the	DET
aijbe-683	211	2	result	result	NOUN
aijbe-683	211	3	revealed	reveal	VERB
aijbe-683	211	4	a	a	DET
aijbe-683	211	5	strong	strong	ADJ
aijbe-683	211	6	relationship	relationship	NOUN
aijbe-683	211	7	between	between	ADP
aijbe-683	211	8	voluntary	voluntary	ADJ
aijbe-683	211	9	disclosure	disclosure	NOUN
aijbe-683	211	10	and	and	CCONJ
aijbe-683	211	11	roe	roe	NOUN
aijbe-683	211	12	.	.	PUNCT
aijbe-683	212	1	they	they	PRON
aijbe-683	212	2	specifically	specifically	ADV
aijbe-683	212	3	found	find	VERB
aijbe-683	212	4	a	a	DET
aijbe-683	212	5	positive	positive	ADJ
aijbe-683	212	6	relationship	relationship	NOUN
aijbe-683	212	7	between	between	ADP
aijbe-683	212	8	financial	financial	ADJ
aijbe-683	212	9	,	,	PUNCT
aijbe-683	212	10	forward	forward	ADV
aijbe-683	212	11	looking	looking	NOUN
aijbe-683	212	12	and	and	CCONJ
aijbe-683	212	13	board	board	NOUN
aijbe-683	212	14	and	and	CCONJ
aijbe-683	212	15	social	social	ADJ
aijbe-683	212	16	disclosure	disclosure	NOUN
aijbe-683	212	17	and	and	CCONJ
aijbe-683	212	18	roe	roe	NOUN
aijbe-683	212	19	.	.	PUNCT
aijbe-683	213	1	odia	odia	PROPN
aijbe-683	213	2	and	and	CCONJ
aijbe-683	213	3	imagbe	imagbe	NOUN
aijbe-683	213	4	(	(	PUNCT
aijbe-683	213	5	2015	2015	NUM
aijbe-683	213	6	)	)	PUNCT
aijbe-683	213	7	examined	examine	VERB
aijbe-683	213	8	the	the	DET
aijbe-683	213	9	relations	relation	NOUN
aijbe-683	213	10	among	among	ADP
aijbe-683	213	11	corporate	corporate	ADJ
aijbe-683	213	12	social	social	ADJ
aijbe-683	213	13	and	and	CCONJ
aijbe-683	213	14	environmental	environmental	ADJ
aijbe-683	213	15	disclosure	disclosure	NOUN
aijbe-683	213	16	,	,	PUNCT
aijbe-683	213	17	social	social	ADJ
aijbe-683	213	18	and	and	CCONJ
aijbe-683	213	19	environmental	environmental	ADJ
aijbe-683	213	20	performance	performance	NOUN
aijbe-683	213	21	and	and	CCONJ
aijbe-683	213	22	financial	financial	ADJ
aijbe-683	213	23	performance	performance	NOUN
aijbe-683	213	24	in	in	ADP
aijbe-683	213	25	nigeria	nigeria	PROPN
aijbe-683	213	26	based	base	VERB
aijbe-683	213	27	on	on	ADP
aijbe-683	213	28	the	the	DET
aijbe-683	213	29	simultaneous	simultaneous	ADJ
aijbe-683	213	30	equation	equation	NOUN
aijbe-683	213	31	approach	approach	NOUN
aijbe-683	213	32	.	.	PUNCT
aijbe-683	214	1	the	the	DET
aijbe-683	214	2	study	study	NOUN
aijbe-683	214	3	was	be	AUX
aijbe-683	214	4	based	base	VERB
aijbe-683	214	5	on	on	ADP
aijbe-683	214	6	the	the	DET
aijbe-683	214	7	survey	survey	NOUN
aijbe-683	214	8	of	of	ADP
aijbe-683	214	9	management	management	NOUN
aijbe-683	214	10	,	,	PUNCT
aijbe-683	214	11	shareholders	shareholder	NOUN
aijbe-683	214	12	and	and	CCONJ
aijbe-683	214	13	auditors	auditor	NOUN
aijbe-683	214	14	to	to	PART
aijbe-683	214	15	examine	examine	VERB
aijbe-683	214	16	the	the	DET
aijbe-683	214	17	relationship	relationship	NOUN
aijbe-683	214	18	among	among	ADP
aijbe-683	214	19	the	the	DET
aijbe-683	214	20	constructs	construct	NOUN
aijbe-683	214	21	.	.	PUNCT
aijbe-683	215	1	using	use	VERB
aijbe-683	215	2	the	the	DET
aijbe-683	215	3	simultaneous	simultaneous	ADJ
aijbe-683	215	4	equation	equation	NOUN
aijbe-683	215	5	model	model	NOUN
aijbe-683	215	6	regression	regression	NOUN
aijbe-683	215	7	analysis	analysis	NOUN
aijbe-683	215	8	,	,	PUNCT
aijbe-683	215	9	the	the	DET
aijbe-683	215	10	results	result	NOUN
aijbe-683	215	11	indicate	indicate	VERB
aijbe-683	215	12	that	that	SCONJ
aijbe-683	215	13	“	"	PUNCT
aijbe-683	215	14	good	good	ADJ
aijbe-683	215	15	”	"	PUNCT
aijbe-683	215	16	social	social	ADJ
aijbe-683	215	17	and	and	CCONJ
aijbe-683	215	18	environmental	environmental	ADJ
aijbe-683	215	19	performance	performance	NOUN
aijbe-683	215	20	is	be	AUX
aijbe-683	215	21	significantly	significantly	ADV
aijbe-683	215	22	and	and	CCONJ
aijbe-683	215	23	positive	positive	ADJ
aijbe-683	215	24	associated	associate	VERB
aijbe-683	215	25	with	with	ADP
aijbe-683	215	26	“	"	PUNCT
aijbe-683	215	27	good	good	ADJ
aijbe-683	215	28	”	"	PUNCT
aijbe-683	215	29	economic	economic	ADJ
aijbe-683	215	30	performance	performance	NOUN
aijbe-683	215	31	,	,	PUNCT
aijbe-683	215	32	and	and	CCONJ
aijbe-683	215	33	also	also	ADV
aijbe-683	215	34	with	with	ADP
aijbe-683	215	35	more	more	ADV
aijbe-683	215	36	extensive	extensive	ADJ
aijbe-683	215	37	social	social	ADJ
aijbe-683	215	38	and	and	CCONJ
aijbe-683	215	39	environmental	environmental	ADJ
aijbe-683	215	40	disclosures	disclosure	NOUN
aijbe-683	215	41	.	.	PUNCT
aijbe-683	216	1	however	however	ADV
aijbe-683	216	2	,	,	PUNCT
aijbe-683	216	3	the	the	DET
aijbe-683	216	4	negative	negative	ADJ
aijbe-683	216	5	and	and	CCONJ
aijbe-683	216	6	significant	significant	ADJ
aijbe-683	216	7	association	association	NOUN
aijbe-683	216	8	between	between	ADP
aijbe-683	216	9	financial	financial	ADJ
aijbe-683	216	10	performance	performance	NOUN
aijbe-683	216	11	and	and	CCONJ
aijbe-683	216	12	social	social	ADJ
aijbe-683	216	13	and	and	CCONJ
aijbe-683	216	14	environmental	environmental	ADJ
aijbe-683	216	15	disclosures	disclosure	NOUN
aijbe-683	216	16	indicates	indicate	VERB
aijbe-683	216	17	that	that	SCONJ
aijbe-683	216	18	financial	financial	ADJ
aijbe-683	216	19	performance	performance	NOUN
aijbe-683	216	20	is	be	AUX
aijbe-683	216	21	not	not	PART
aijbe-683	216	22	a	a	DET
aijbe-683	216	23	driver	driver	NOUN
aijbe-683	216	24	of	of	ADP
aijbe-683	216	25	corporate	corporate	ADJ
aijbe-683	216	26	social	social	ADJ
aijbe-683	216	27	and	and	CCONJ
aijbe-683	216	28	environmental	environmental	ADJ
aijbe-683	216	29	disclosures	disclosure	NOUN
aijbe-683	216	30	.	.	PUNCT
aijbe-683	217	1	studies	study	NOUN
aijbe-683	217	2	have	have	AUX
aijbe-683	217	3	also	also	ADV
aijbe-683	217	4	been	be	AUX
aijbe-683	217	5	conducted	conduct	VERB
aijbe-683	217	6	in	in	ADP
aijbe-683	217	7	nigeria	nigeria	PROPN
aijbe-683	217	8	;	;	PUNCT
aijbe-683	217	9	such	such	ADJ
aijbe-683	217	10	as	as	ADP
aijbe-683	217	11	,	,	PUNCT
aijbe-683	217	12	oluwagbemiga	oluwagbemiga	NUM
aijbe-683	217	13	(	(	PUNCT
aijbe-683	217	14	2014	2014	NUM
aijbe-683	217	15	)	)	PUNCT
aijbe-683	217	16	on	on	ADP
aijbe-683	217	17	voluntary	voluntary	ADJ
aijbe-683	217	18	disclosure	disclosure	NOUN
aijbe-683	217	19	and	and	CCONJ
aijbe-683	217	20	financial	financial	ADJ
aijbe-683	217	21	statement	statement	NOUN
aijbe-683	217	22	quality	quality	NOUN
aijbe-683	217	23	;	;	PUNCT
aijbe-683	217	24	avwokeni	avwokeni	PROPN
aijbe-683	217	25	(	(	PUNCT
aijbe-683	217	26	2016	2016	NUM
aijbe-683	217	27	)	)	PUNCT
aijbe-683	217	28	on	on	ADP
aijbe-683	217	29	corporate	corporate	ADJ
aijbe-683	217	30	social	social	ADJ
aijbe-683	217	31	disclosure	disclosure	NOUN
aijbe-683	217	32	requirement	requirement	NOUN
aijbe-683	217	33	of	of	ADP
aijbe-683	217	34	the	the	DET
aijbe-683	217	35	united	united	PROPN
aijbe-683	217	36	nations	nations	PROPN
aijbe-683	217	37	;	;	PUNCT
aijbe-683	217	38	and	and	CCONJ
aijbe-683	217	39	edogiawerie	edogiawerie	NOUN
aijbe-683	217	40	and	and	CCONJ
aijbe-683	217	41	david	david	PROPN
aijbe-683	217	42	(	(	PUNCT
aijbe-683	217	43	2016	2016	NUM
aijbe-683	217	44	)	)	PUNCT
aijbe-683	217	45	on	on	ADP
aijbe-683	217	46	the	the	DET
aijbe-683	217	47	relationship	relationship	NOUN
aijbe-683	217	48	between	between	ADP
aijbe-683	217	49	voluntary	voluntary	ADJ
aijbe-683	217	50	disclosure	disclosure	NOUN
aijbe-683	217	51	and	and	CCONJ
aijbe-683	217	52	corporate	corporate	ADJ
aijbe-683	217	53	performance	performance	NOUN
aijbe-683	217	54	in	in	ADP
aijbe-683	217	55	nigeria	nigeria	PROPN
aijbe-683	217	56	.	.	PUNCT
aijbe-683	218	1	these	these	DET
aijbe-683	218	2	studies	study	NOUN
aijbe-683	218	3	however	however	ADV
aijbe-683	218	4	present	present	ADJ
aijbe-683	218	5	mixed	mixed	ADJ
aijbe-683	218	6	findings	finding	NOUN
aijbe-683	218	7	on	on	ADP
aijbe-683	218	8	the	the	DET
aijbe-683	218	9	subject	subject	NOUN
aijbe-683	218	10	or	or	CCONJ
aijbe-683	218	11	inconclusive	inconclusive	ADJ
aijbe-683	218	12	results	result	NOUN
aijbe-683	218	13	(	(	PUNCT
aijbe-683	218	14	musyoka	musyoka	NOUN
aijbe-683	218	15	,	,	PUNCT
aijbe-683	218	16	2017	2017	NUM
aijbe-683	218	17	;	;	PUNCT
aijbe-683	218	18	crawford	crawford	PROPN
aijbe-683	218	19	,	,	PUNCT
aijbe-683	218	20	lont	lont	PROPN
aijbe-683	218	21	&	&	CCONJ
aijbe-683	218	22	scott	scott	PROPN
aijbe-683	218	23	,	,	PUNCT
aijbe-683	218	24	2014	2014	NUM
aijbe-683	218	25	;	;	PUNCT
aijbe-683	218	26	boesso	boesso	PROPN
aijbe-683	218	27	&	&	CCONJ
aijbe-683	218	28	kumar	kumar	PROPN
aijbe-683	218	29	,	,	PUNCT
aijbe-683	218	30	2007	2007	NUM
aijbe-683	218	31	)	)	PUNCT
aijbe-683	218	32	.	.	PUNCT
aijbe-683	219	1	another	another	DET
aijbe-683	219	2	critique	critique	NOUN
aijbe-683	219	3	leveled	level	VERB
aijbe-683	219	4	against	against	ADP
aijbe-683	219	5	these	these	DET
aijbe-683	219	6	studies	study	NOUN
aijbe-683	219	7	has	have	AUX
aijbe-683	219	8	been	be	AUX
aijbe-683	219	9	the	the	DET
aijbe-683	219	10	methodological	methodological	ADJ
aijbe-683	219	11	approaches	approach	NOUN
aijbe-683	219	12	used	use	VERB
aijbe-683	219	13	.	.	PUNCT
aijbe-683	220	1	according	accord	VERB
aijbe-683	220	2	to	to	ADP
aijbe-683	220	3	musyoka	musyoka	PROPN
aijbe-683	220	4	(	(	PUNCT
aijbe-683	220	5	2017	2017	NUM
aijbe-683	220	6	)	)	PUNCT
aijbe-683	220	7	,	,	PUNCT
aijbe-683	220	8	the	the	DET
aijbe-683	220	9	studies	study	NOUN
aijbe-683	220	10	failed	fail	VERB
aijbe-683	220	11	to	to	PART
aijbe-683	220	12	recognize	recognize	VERB
aijbe-683	220	13	the	the	DET
aijbe-683	220	14	data	datum	NOUN
aijbe-683	220	15	as	as	ADP
aijbe-683	220	16	panel	panel	NOUN
aijbe-683	220	17	,	,	PUNCT
aijbe-683	220	18	thereby	thereby	ADV
aijbe-683	220	19	methods	method	NOUN
aijbe-683	220	20	of	of	ADP
aijbe-683	220	21	panel	panel	NOUN
aijbe-683	220	22	analysis	analysis	NOUN
aijbe-683	220	23	were	be	AUX
aijbe-683	220	24	not	not	PART
aijbe-683	220	25	undertaken	undertake	VERB
aijbe-683	220	26	therefore	therefore	ADV
aijbe-683	220	27	the	the	DET
aijbe-683	220	28	present	present	ADJ
aijbe-683	220	29	study	study	NOUN
aijbe-683	220	30	seeks	seek	VERB
aijbe-683	220	31	to	to	PART
aijbe-683	220	32	tackle	tackle	VERB
aijbe-683	220	33	ezejofor	ezejofor	PROPN
aijbe-683	220	34	,	,	PUNCT
aijbe-683	220	35	raymond	raymond	PROPN
aijbe-683	220	36	a	a	PRON
aijbe-683	220	37	,	,	PUNCT
aijbe-683	220	38	ozuomba	ozuomba	PROPN
aijbe-683	220	39	chidinma	chidinma	PROPN
aijbe-683	220	40	nwamaka	nwamaka	PROPN
aijbe-683	220	41	,	,	PUNCT
aijbe-683	220	42	udochukwu	udochukwu	ADJ
aijbe-683	220	43	chikaodili	chikaodili	NOUN
aijbe-683	220	44	n	n	PROPN
aijbe-683	220	45	and	and	CCONJ
aijbe-683	220	46	alamene	alamene	PROPN
aijbe-683	220	47	inimotimi	inimotimi	PROPN
aijbe-683	220	48	thursday	thursday	PROPN
aijbe-683	220	49	(	(	PUNCT
aijbe-683	220	50	2024	2024	NUM
aijbe-683	220	51	)	)	PUNCT
aijbe-683	220	52	10	10	NUM
aijbe-683	220	53	american	american	ADJ
aijbe-683	220	54	interdisciplinary	interdisciplinary	ADJ
aijbe-683	220	55	journal	journal	NOUN
aijbe-683	220	56	of	of	ADP
aijbe-683	220	57	business	business	NOUN
aijbe-683	220	58	and	and	CCONJ
aijbe-683	220	59	economics	economic	NOUN
aijbe-683	220	60	|	|	ADV
aijbe-683	220	61	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	220	62	this	this	DET
aijbe-683	220	63	issue	issue	NOUN
aijbe-683	220	64	employing	employ	VERB
aijbe-683	220	65	an	an	DET
aijbe-683	220	66	appropriate	appropriate	ADJ
aijbe-683	220	67	approach	approach	NOUN
aijbe-683	220	68	of	of	ADP
aijbe-683	220	69	ifrs	ifrs	PROPN
aijbe-683	220	70	,	,	PUNCT
aijbe-683	220	71	which	which	PRON
aijbe-683	220	72	is	be	AUX
aijbe-683	220	73	a	a	DET
aijbe-683	220	74	preferred	preferred	ADJ
aijbe-683	220	75	phenomenon	phenomenon	NOUN
aijbe-683	220	76	,	,	PUNCT
aijbe-683	220	77	as	as	SCONJ
aijbe-683	220	78	it	it	PRON
aijbe-683	220	79	is	be	AUX
aijbe-683	220	80	less	less	ADV
aijbe-683	220	81	subject	subject	ADJ
aijbe-683	220	82	to	to	ADP
aijbe-683	220	83	the	the	DET
aijbe-683	220	84	endogeneity	endogeneity	NOUN
aijbe-683	220	85	criticism	criticism	NOUN
aijbe-683	220	86	,	,	PUNCT
aijbe-683	220	87	as	as	SCONJ
aijbe-683	220	88	adoption	adoption	NOUN
aijbe-683	220	89	is	be	AUX
aijbe-683	220	90	performed	perform	VERB
aijbe-683	220	91	at	at	ADP
aijbe-683	220	92	the	the	DET
aijbe-683	220	93	country	country	NOUN
aijbe-683	220	94	level	level	NOUN
aijbe-683	220	95	and	and	CCONJ
aijbe-683	220	96	is	be	AUX
aijbe-683	220	97	beyond	beyond	ADP
aijbe-683	220	98	the	the	DET
aijbe-683	220	99	choice	choice	NOUN
aijbe-683	220	100	of	of	ADP
aijbe-683	220	101	individual	individual	ADJ
aijbe-683	220	102	firms	firm	NOUN
aijbe-683	220	103	.	.	PUNCT
aijbe-683	221	1	methodology	methodology	NOUN
aijbe-683	221	2	ex	ex	NOUN
aijbe-683	221	3	-	-	ADJ
aijbe-683	221	4	post	post	ADJ
aijbe-683	221	5	facto	facto	X
aijbe-683	221	6	research	research	NOUN
aijbe-683	221	7	design	design	NOUN
aijbe-683	221	8	was	be	AUX
aijbe-683	221	9	employ	employ	VERB
aijbe-683	221	10	in	in	ADP
aijbe-683	221	11	this	this	DET
aijbe-683	221	12	study	study	NOUN
aijbe-683	221	13	,	,	PUNCT
aijbe-683	221	14	since	since	SCONJ
aijbe-683	221	15	the	the	DET
aijbe-683	221	16	study	study	NOUN
aijbe-683	221	17	sought	seek	VERB
aijbe-683	221	18	to	to	PART
aijbe-683	221	19	establish	establish	VERB
aijbe-683	221	20	cause	cause	NOUN
aijbe-683	221	21	-	-	PUNCT
aijbe-683	221	22	effect	effect	NOUN
aijbe-683	221	23	relationship	relationship	NOUN
aijbe-683	221	24	and	and	CCONJ
aijbe-683	221	25	the	the	DET
aijbe-683	221	26	researcher	researcher	NOUN
aijbe-683	221	27	has	have	VERB
aijbe-683	221	28	no	no	DET
aijbe-683	221	29	control	control	NOUN
aijbe-683	221	30	over	over	ADP
aijbe-683	221	31	the	the	DET
aijbe-683	221	32	variables	variable	NOUN
aijbe-683	221	33	under	under	ADP
aijbe-683	221	34	study	study	NOUN
aijbe-683	221	35	.	.	PUNCT
aijbe-683	222	1	the	the	DET
aijbe-683	222	2	population	population	NOUN
aijbe-683	222	3	for	for	ADP
aijbe-683	222	4	this	this	DET
aijbe-683	222	5	study	study	NOUN
aijbe-683	222	6	consists	consist	VERB
aijbe-683	222	7	of	of	ADP
aijbe-683	222	8	the	the	DET
aijbe-683	222	9	twenty	twenty	NUM
aijbe-683	222	10	(	(	PUNCT
aijbe-683	222	11	20	20	NUM
aijbe-683	222	12	)	)	PUNCT
aijbe-683	222	13	consumer	consumer	NOUN
aijbe-683	222	14	goods	good	NOUN
aijbe-683	222	15	manufacturing	manufacturing	NOUN
aijbe-683	222	16	companies	company	NOUN
aijbe-683	222	17	quoted	quote	VERB
aijbe-683	222	18	on	on	ADP
aijbe-683	222	19	the	the	DET
aijbe-683	222	20	floor	floor	NOUN
aijbe-683	222	21	of	of	ADP
aijbe-683	222	22	nigeria	nigeria	PROPN
aijbe-683	222	23	exchange	exchange	PROPN
aijbe-683	222	24	group	group	NOUN
aijbe-683	222	25	as	as	ADP
aijbe-683	222	26	at	at	ADP
aijbe-683	222	27	31st	31st	PROPN
aijbe-683	222	28	december	december	PROPN
aijbe-683	222	29	,	,	PUNCT
aijbe-683	222	30	2022	2022	NUM
aijbe-683	222	31	.	.	PUNCT
aijbe-683	223	1	purposive	purposive	ADJ
aijbe-683	223	2	sampling	sampling	NOUN
aijbe-683	223	3	technique	technique	NOUN
aijbe-683	223	4	was	be	AUX
aijbe-683	223	5	adopted	adopt	VERB
aijbe-683	223	6	to	to	PART
aijbe-683	223	7	select	select	VERB
aijbe-683	223	8	the	the	DET
aijbe-683	223	9	sample	sample	NOUN
aijbe-683	223	10	size	size	NOUN
aijbe-683	223	11	of	of	ADP
aijbe-683	223	12	this	this	DET
aijbe-683	223	13	study	study	NOUN
aijbe-683	223	14	.	.	PUNCT
aijbe-683	224	1	the	the	DET
aijbe-683	224	2	sample	sample	NOUN
aijbe-683	224	3	size	size	NOUN
aijbe-683	224	4	of	of	ADP
aijbe-683	224	5	this	this	DET
aijbe-683	224	6	study	study	NOUN
aijbe-683	224	7	consist	consist	VERB
aijbe-683	224	8	of	of	ADP
aijbe-683	224	9	eighteen	eighteen	NUM
aijbe-683	224	10	(	(	PUNCT
aijbe-683	224	11	18	18	NUM
aijbe-683	224	12	)	)	PUNCT
aijbe-683	224	13	quoted	quote	VERB
aijbe-683	224	14	consumer	consumer	NOUN
aijbe-683	224	15	goods	good	NOUN
aijbe-683	224	16	manufacturing	manufacturing	NOUN
aijbe-683	224	17	companies	company	NOUN
aijbe-683	224	18	that	that	PRON
aijbe-683	224	19	were	be	AUX
aijbe-683	224	20	continuously	continuously	ADV
aijbe-683	224	21	listed	list	VERB
aijbe-683	224	22	by	by	ADP
aijbe-683	224	23	nigerian	nigerian	ADJ
aijbe-683	224	24	exchange	exchange	NOUN
aijbe-683	224	25	group	group	NOUN
aijbe-683	224	26	during	during	ADP
aijbe-683	224	27	the	the	DET
aijbe-683	224	28	period	period	NOUN
aijbe-683	224	29	1st	1st	NOUN
aijbe-683	224	30	january	january	PROPN
aijbe-683	224	31	2013	2013	NUM
aijbe-683	224	32	to	to	ADP
aijbe-683	224	33	2022	2022	NUM
aijbe-683	224	34	and	and	CCONJ
aijbe-683	224	35	whose	whose	DET
aijbe-683	224	36	financial	financial	ADJ
aijbe-683	224	37	statements	statement	NOUN
aijbe-683	224	38	and	and	CCONJ
aijbe-683	224	39	reports	report	NOUN
aijbe-683	224	40	are	be	AUX
aijbe-683	224	41	available	available	ADJ
aijbe-683	224	42	and	and	CCONJ
aijbe-683	224	43	have	have	AUX
aijbe-683	224	44	been	be	AUX
aijbe-683	224	45	consistently	consistently	ADV
aijbe-683	224	46	submitted	submit	VERB
aijbe-683	224	47	to	to	ADP
aijbe-683	224	48	nigerian	nigerian	ADJ
aijbe-683	224	49	exchange	exchange	NOUN
aijbe-683	224	50	group	group	NOUN
aijbe-683	224	51	for	for	ADP
aijbe-683	224	52	the	the	DET
aijbe-683	224	53	period	period	NOUN
aijbe-683	224	54	of	of	ADP
aijbe-683	224	55	study	study	NOUN
aijbe-683	224	56	.	.	PUNCT
aijbe-683	225	1	source	source	NOUN
aijbe-683	225	2	of	of	ADP
aijbe-683	225	3	data	datum	NOUN
aijbe-683	225	4	this	this	DET
aijbe-683	225	5	study	study	NOUN
aijbe-683	225	6	employed	employ	VERB
aijbe-683	225	7	the	the	DET
aijbe-683	225	8	use	use	NOUN
aijbe-683	225	9	of	of	ADP
aijbe-683	225	10	secondary	secondary	ADJ
aijbe-683	225	11	data	datum	NOUN
aijbe-683	225	12	.	.	PUNCT
aijbe-683	226	1	information	information	NOUN
aijbe-683	226	2	was	be	AUX
aijbe-683	226	3	sourced	source	VERB
aijbe-683	226	4	from	from	ADP
aijbe-683	226	5	nigerian	nigerian	ADJ
aijbe-683	226	6	exchange	exchange	NOUN
aijbe-683	226	7	group	group	NOUN
aijbe-683	226	8	(	(	PUNCT
aijbe-683	226	9	ngx	ngx	NOUN
aijbe-683	226	10	)	)	PUNCT
aijbe-683	226	11	fact	fact	NOUN
aijbe-683	226	12	books	book	NOUN
aijbe-683	226	13	,	,	PUNCT
aijbe-683	226	14	annual	annual	ADJ
aijbe-683	226	15	reports	report	NOUN
aijbe-683	226	16	and	and	CCONJ
aijbe-683	226	17	accounts	account	NOUN
aijbe-683	226	18	of	of	ADP
aijbe-683	226	19	the	the	DET
aijbe-683	226	20	sampled	sample	VERB
aijbe-683	226	21	companies	company	NOUN
aijbe-683	226	22	.	.	PUNCT
aijbe-683	227	1	these	these	DET
aijbe-683	227	2	variables	variable	NOUN
aijbe-683	227	3	include	include	VERB
aijbe-683	227	4	;	;	PUNCT
aijbe-683	227	5	earnings	earning	NOUN
aijbe-683	227	6	per	per	ADP
aijbe-683	227	7	share	share	NOUN
aijbe-683	227	8	as	as	ADP
aijbe-683	227	9	dependent	dependent	ADJ
aijbe-683	227	10	variable	variable	NOUN
aijbe-683	227	11	,	,	PUNCT
aijbe-683	227	12	while	while	SCONJ
aijbe-683	227	13	environmental	environmental	ADJ
aijbe-683	227	14	protection	protection	NOUN
aijbe-683	227	15	disclosure	disclosure	NOUN
aijbe-683	227	16	,	,	PUNCT
aijbe-683	227	17	and	and	CCONJ
aijbe-683	227	18	employee	employee	NOUN
aijbe-683	227	19	welfare	welfare	NOUN
aijbe-683	227	20	is	be	AUX
aijbe-683	227	21	independent	independent	ADJ
aijbe-683	227	22	variables	variable	NOUN
aijbe-683	227	23	.	.	PUNCT
aijbe-683	228	1	model	model	NOUN
aijbe-683	228	2	specification	specification	NOUN
aijbe-683	228	3	the	the	DET
aijbe-683	228	4	econometric	econometric	ADJ
aijbe-683	228	5	model	model	NOUN
aijbe-683	228	6	of	of	ADP
aijbe-683	228	7	the	the	DET
aijbe-683	228	8	study	study	NOUN
aijbe-683	228	9	was	be	AUX
aijbe-683	228	10	adapted	adapt	VERB
aijbe-683	228	11	from	from	ADP
aijbe-683	228	12	the	the	DET
aijbe-683	228	13	studies	study	NOUN
aijbe-683	228	14	by	by	ADP
aijbe-683	228	15	ohidoa	ohidoa	ADJ
aijbe-683	228	16	,	,	PUNCT
aijbe-683	228	17	omekhodu	omekhodu	NOUN
aijbe-683	228	18	,	,	PUNCT
aijbe-683	228	19	and	and	CCONJ
aijbe-683	228	20	oserogho	oserogho	NOUN
aijbe-683	228	21	(	(	PUNCT
aijbe-683	228	22	2016	2016	NUM
aijbe-683	228	23	)	)	PUNCT
aijbe-683	228	24	as	as	SCONJ
aijbe-683	228	25	shown	show	VERB
aijbe-683	228	26	below	below	ADP
aijbe-683	228	27	:	:	PUNCT
aijbe-683	228	28	edit=	edit=	NUM
aijbe-683	228	29	α	α	NOUN
aijbe-683	228	30	+	+	CCONJ
aijbe-683	228	31	β1fageit	β1fageit	PROPN
aijbe-683	228	32	+	+	CCONJ
aijbe-683	228	33	β2fsizeit	β2fsizeit	PROPN
aijbe-683	228	34	+	+	CCONJ
aijbe-683	228	35	β3levit	β3levit	PROPN
aijbe-683	228	36	+	+	CCONJ
aijbe-683	228	37	εἱ	εἱ	ADP
aijbe-683	228	38	where	where	SCONJ
aijbe-683	228	39	;	;	PUNCT
aijbe-683	228	40	ed	ed	NOUN
aijbe-683	228	41	=	=	SYM
aijbe-683	228	42	environmental	environmental	ADJ
aijbe-683	228	43	disclosure	disclosure	NOUN
aijbe-683	228	44	fage	fage	NOUN
aijbe-683	228	45	=	=	SYM
aijbe-683	228	46	firm	firm	ADJ
aijbe-683	228	47	age	age	NOUN
aijbe-683	228	48	fsize	fsize	NOUN
aijbe-683	228	49	=	=	SYM
aijbe-683	228	50	firm	firm	ADJ
aijbe-683	228	51	size	size	NOUN
aijbe-683	228	52	lev=	lev=	PROPN
aijbe-683	228	53	leverage	leverage	NOUN
aijbe-683	228	54	α	α	NOUN
aijbe-683	228	55	=	=	SYM
aijbe-683	228	56	constant	constant	ADJ
aijbe-683	228	57	term	term	NOUN
aijbe-683	228	58	β	β	NOUN
aijbe-683	228	59	=	=	SYM
aijbe-683	228	60	coefficient	coefficient	NOUN
aijbe-683	228	61	term	term	NOUN
aijbe-683	229	1	i	i	PRON
aijbe-683	229	2	=	=	SYM
aijbe-683	229	3	no	no	PROPN
aijbe-683	229	4	of	of	ADP
aijbe-683	229	5	firms	firm	NOUN
aijbe-683	229	6	t	t	NOUN
aijbe-683	229	7	=	=	PUNCT
aijbe-683	229	8	time	time	NOUN
aijbe-683	229	9	period	period	NOUN
aijbe-683	229	10	e	e	NOUN
aijbe-683	229	11	=	=	NOUN
aijbe-683	229	12	error	error	NOUN
aijbe-683	229	13	term	term	NOUN
aijbe-683	229	14	the	the	DET
aijbe-683	229	15	model	model	NOUN
aijbe-683	229	16	was	be	AUX
aijbe-683	229	17	functionally	functionally	ADV
aijbe-683	229	18	expressed	express	VERB
aijbe-683	229	19	as	as	ADP
aijbe-683	229	20	:	:	PUNCT
aijbe-683	229	21	thus	thus	ADV
aijbe-683	229	22	,	,	PUNCT
aijbe-683	229	23	the	the	DET
aijbe-683	229	24	researcher	researcher	NOUN
aijbe-683	229	25	modified	modify	VERB
aijbe-683	229	26	the	the	DET
aijbe-683	229	27	model	model	NOUN
aijbe-683	229	28	as	as	SCONJ
aijbe-683	229	29	follows	follow	VERB
aijbe-683	229	30	:	:	PUNCT
aijbe-683	229	31	epsίt	epsίt	PROPN
aijbe-683	229	32	=	=	SYM
aijbe-683	229	33	β0	β0	PROPN
aijbe-683	230	1	+	+	CCONJ
aijbe-683	230	2	βievpίt	βievpίt	NOUN
aijbe-683	231	1	+	+	CCONJ
aijbe-683	231	2	µίt	µίt	PROPN
aijbe-683	232	1	i	i	PRON
aijbe-683	232	2	epsίt	epsίt	NOUN
aijbe-683	233	1	=	=	SYM
aijbe-683	233	2	β0	β0	PROPN
aijbe-683	234	1	+	+	CCONJ
aijbe-683	234	2	βiemwίt	βiemwίt	NOUN
aijbe-683	234	3	+	+	CCONJ
aijbe-683	234	4	µίt	µίt	PROPN
aijbe-683	234	5	ii	ii	PROPN
aijbe-683	234	6	where	where	SCONJ
aijbe-683	234	7	:	:	PUNCT
aijbe-683	234	8	epsί	epsί	NOUN
aijbe-683	234	9	,	,	PUNCT
aijbe-683	234	10	t	t	NOUN
aijbe-683	234	11	=	=	SYM
aijbe-683	234	12	earnings	earning	NOUN
aijbe-683	234	13	per	per	ADP
aijbe-683	234	14	share	share	NOUN
aijbe-683	234	15	of	of	ADP
aijbe-683	234	16	firm	firm	ADJ
aijbe-683	234	17	i	i	PRON
aijbe-683	234	18	at	at	ADP
aijbe-683	234	19	time	time	NOUN
aijbe-683	234	20	t	t	PROPN
aijbe-683	234	21	evpίt	evpίt	VERB
aijbe-683	234	22	=	=	PUNCT
aijbe-683	234	23	environmental	environmental	ADJ
aijbe-683	234	24	protection	protection	NOUN
aijbe-683	234	25	disclosure	disclosure	NOUN
aijbe-683	234	26	i	i	PRON
aijbe-683	234	27	at	at	ADP
aijbe-683	234	28	time	time	NOUN
aijbe-683	234	29	t	t	PROPN
aijbe-683	234	30	cpdίt	cpdίt	NOUN
aijbe-683	234	31	=	=	PUNCT
aijbe-683	234	32	corporate	corporate	ADJ
aijbe-683	234	33	donation	donation	NOUN
aijbe-683	235	1	i	i	PRON
aijbe-683	235	2	at	at	ADP
aijbe-683	235	3	time	time	NOUN
aijbe-683	235	4	t	t	PROPN
aijbe-683	235	5	ezejofor	ezejofor	PROPN
aijbe-683	235	6	,	,	PUNCT
aijbe-683	235	7	raymond	raymond	PROPN
aijbe-683	235	8	a	a	PRON
aijbe-683	235	9	,	,	PUNCT
aijbe-683	235	10	ozuomba	ozuomba	PROPN
aijbe-683	235	11	chidinma	chidinma	PROPN
aijbe-683	235	12	nwamaka	nwamaka	PROPN
aijbe-683	235	13	,	,	PUNCT
aijbe-683	235	14	udochukwu	udochukwu	ADJ
aijbe-683	235	15	chikaodili	chikaodili	NOUN
aijbe-683	235	16	n	n	PROPN
aijbe-683	235	17	and	and	CCONJ
aijbe-683	235	18	alamene	alamene	PROPN
aijbe-683	235	19	inimotimi	inimotimi	PROPN
aijbe-683	235	20	thursday	thursday	PROPN
aijbe-683	235	21	(	(	PUNCT
aijbe-683	235	22	2024	2024	NUM
aijbe-683	235	23	)	)	PUNCT
aijbe-683	235	24	11	11	NUM
aijbe-683	235	25	american	american	ADJ
aijbe-683	235	26	interdisciplinary	interdisciplinary	ADJ
aijbe-683	235	27	journal	journal	NOUN
aijbe-683	235	28	of	of	ADP
aijbe-683	235	29	business	business	NOUN
aijbe-683	235	30	and	and	CCONJ
aijbe-683	235	31	economics	economic	NOUN
aijbe-683	235	32	|	|	ADV
aijbe-683	235	33	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	235	34	emwίt	emwίt	NOUN
aijbe-683	235	35	=	=	SYM
aijbe-683	235	36	employee	employee	NOUN
aijbe-683	235	37	welfare	welfare	NOUN
aijbe-683	235	38	i	i	PRON
aijbe-683	235	39	at	at	ADP
aijbe-683	235	40	time	time	NOUN
aijbe-683	235	41	t	t	PROPN
aijbe-683	235	42	β0	β0	PROPN
aijbe-683	235	43	=	=	PUNCT
aijbe-683	235	44	intercept	intercept	NOUN
aijbe-683	235	45	coefficient	coefficient	NOUN
aijbe-683	235	46	β1	β1	PROPN
aijbe-683	235	47	–	–	PUNCT
aijbe-683	235	48	β2	β2	NOUN
aijbe-683	235	49	=	=	NOUN
aijbe-683	235	50	coefficients	coefficient	NOUN
aijbe-683	235	51	of	of	ADP
aijbe-683	235	52	independent	independent	ADJ
aijbe-683	235	53	variables	variable	NOUN
aijbe-683	235	54	µίt	µίt	PROPN
aijbe-683	236	1	=	=	NOUN
aijbe-683	236	2	the	the	DET
aijbe-683	236	3	error	error	NOUN
aijbe-683	236	4	term	term	NOUN
aijbe-683	236	5	which	which	PRON
aijbe-683	236	6	account	account	VERB
aijbe-683	236	7	for	for	ADP
aijbe-683	236	8	other	other	ADJ
aijbe-683	236	9	possible	possible	ADJ
aijbe-683	236	10	factors	factor	NOUN
aijbe-683	236	11	that	that	PRON
aijbe-683	236	12	could	could	AUX
aijbe-683	236	13	influence	influence	VERB
aijbe-683	236	14	i	i	PRON
aijbe-683	236	15	stands	stand	VERB
aijbe-683	236	16	for	for	ADP
aijbe-683	236	17	the	the	DET
aijbe-683	236	18	ith	ith	PROPN
aijbe-683	236	19	firm	firm	NOUN
aijbe-683	236	20	(	(	PUNCT
aijbe-683	236	21	18	18	NUM
aijbe-683	236	22	companies	company	NOUN
aijbe-683	236	23	)	)	PUNCT
aijbe-683	236	24	t	t	PROPN
aijbe-683	236	25	stands	stand	VERB
aijbe-683	236	26	for	for	ADP
aijbe-683	236	27	year	year	NOUN
aijbe-683	236	28	t	t	PROPN
aijbe-683	236	29	(	(	PUNCT
aijbe-683	236	30	2013	2013	NUM
aijbe-683	236	31	-	-	SYM
aijbe-683	236	32	2022	2022	NUM
aijbe-683	236	33	)	)	PUNCT
aijbe-683	236	34	(	(	PUNCT
aijbe-683	236	35	ten	ten	NUM
aijbe-683	236	36	years	year	NOUN
aijbe-683	236	37	)	)	PUNCT
aijbe-683	236	38	method	method	NOUN
aijbe-683	236	39	of	of	ADP
aijbe-683	236	40	data	datum	NOUN
aijbe-683	236	41	analysis	analysis	NOUN
aijbe-683	236	42	the	the	DET
aijbe-683	236	43	analysis	analysis	NOUN
aijbe-683	236	44	of	of	ADP
aijbe-683	236	45	data	datum	NOUN
aijbe-683	236	46	for	for	ADP
aijbe-683	236	47	this	this	DET
aijbe-683	236	48	research	research	NOUN
aijbe-683	236	49	based	base	VERB
aijbe-683	236	50	on	on	ADP
aijbe-683	236	51	the	the	DET
aijbe-683	236	52	data	datum	NOUN
aijbe-683	236	53	collected	collect	VERB
aijbe-683	236	54	from	from	ADP
aijbe-683	236	55	publications	publication	NOUN
aijbe-683	236	56	of	of	ADP
aijbe-683	236	57	the	the	DET
aijbe-683	236	58	nigerian	nigerian	ADJ
aijbe-683	236	59	exchange	exchange	NOUN
aijbe-683	236	60	group	group	NOUN
aijbe-683	236	61	and	and	CCONJ
aijbe-683	236	62	the	the	DET
aijbe-683	236	63	annual	annual	ADJ
aijbe-683	236	64	reports	report	NOUN
aijbe-683	236	65	of	of	ADP
aijbe-683	236	66	the	the	DET
aijbe-683	236	67	quoted	quote	VERB
aijbe-683	236	68	companies	company	NOUN
aijbe-683	236	69	.	.	PUNCT
aijbe-683	237	1	both	both	CCONJ
aijbe-683	237	2	the	the	DET
aijbe-683	237	3	dependent	dependent	ADJ
aijbe-683	237	4	and	and	CCONJ
aijbe-683	237	5	independent	independent	ADJ
aijbe-683	237	6	variables	variable	NOUN
aijbe-683	237	7	were	be	AUX
aijbe-683	237	8	computed	compute	VERB
aijbe-683	237	9	from	from	ADP
aijbe-683	237	10	the	the	DET
aijbe-683	237	11	data	datum	NOUN
aijbe-683	237	12	gotten	get	VERB
aijbe-683	237	13	from	from	ADP
aijbe-683	237	14	the	the	DET
aijbe-683	237	15	nigerian	nigerian	ADJ
aijbe-683	237	16	exchange	exchange	NOUN
aijbe-683	237	17	group	group	NOUN
aijbe-683	237	18	from	from	ADP
aijbe-683	237	19	2013	2013	NUM
aijbe-683	237	20	to	to	ADP
aijbe-683	237	21	2022	2022	NUM
aijbe-683	237	22	.	.	PUNCT
aijbe-683	238	1	descriptive	descriptive	ADJ
aijbe-683	238	2	statistics	statistic	NOUN
aijbe-683	238	3	employed	employ	VERB
aijbe-683	238	4	to	to	PART
aijbe-683	238	5	summarily	summarily	ADV
aijbe-683	238	6	describe	describe	VERB
aijbe-683	238	7	the	the	DET
aijbe-683	238	8	mean	mean	ADJ
aijbe-683	238	9	,	,	PUNCT
aijbe-683	238	10	median	median	ADJ
aijbe-683	238	11	,	,	PUNCT
aijbe-683	238	12	standard	standard	ADJ
aijbe-683	238	13	deviation	deviation	NOUN
aijbe-683	238	14	,	,	PUNCT
aijbe-683	238	15	kurtosis	kurtosis	NOUN
aijbe-683	238	16	and	and	CCONJ
aijbe-683	238	17	skewness	skewness	NOUN
aijbe-683	238	18	of	of	ADP
aijbe-683	238	19	the	the	DET
aijbe-683	238	20	study	study	NOUN
aijbe-683	238	21	variables	variable	NOUN
aijbe-683	238	22	.	.	PUNCT
aijbe-683	239	1	inferential	inferential	ADJ
aijbe-683	239	2	statistics	statistic	NOUN
aijbe-683	239	3	will	will	AUX
aijbe-683	239	4	also	also	ADV
aijbe-683	239	5	be	be	AUX
aijbe-683	239	6	utilized	utilize	VERB
aijbe-683	239	7	with	with	ADP
aijbe-683	239	8	the	the	DET
aijbe-683	239	9	aid	aid	NOUN
aijbe-683	239	10	of	of	ADP
aijbe-683	239	11	e	e	NOUN
aijbe-683	239	12	-	-	NOUN
aijbe-683	239	13	views	view	NOUN
aijbe-683	239	14	9	9	NUM
aijbe-683	239	15	using	use	VERB
aijbe-683	239	16	:	:	PUNCT
aijbe-683	239	17			PROPN
aijbe-683	239	18	coefficient	coefficient	NOUN
aijbe-683	239	19	of	of	ADP
aijbe-683	239	20	correlation	correlation	NOUN
aijbe-683	239	21	:	:	PUNCT
aijbe-683	239	22	which	which	PRON
aijbe-683	239	23	is	be	AUX
aijbe-683	239	24	a	a	DET
aijbe-683	239	25	good	good	ADJ
aijbe-683	239	26	measure	measure	NOUN
aijbe-683	239	27	of	of	ADP
aijbe-683	239	28	relationship	relationship	NOUN
aijbe-683	239	29	between	between	ADP
aijbe-683	239	30	two	two	NUM
aijbe-683	239	31	variables	variable	NOUN
aijbe-683	239	32	that	that	PRON
aijbe-683	239	33	tell	tell	VERB
aijbe-683	239	34	us	we	PRON
aijbe-683	239	35	about	about	ADP
aijbe-683	239	36	the	the	DET
aijbe-683	239	37	strength	strength	NOUN
aijbe-683	239	38	of	of	ADP
aijbe-683	239	39	relationship	relationship	NOUN
aijbe-683	239	40	and	and	CCONJ
aijbe-683	239	41	the	the	DET
aijbe-683	239	42	direction	direction	NOUN
aijbe-683	239	43	of	of	ADP
aijbe-683	239	44	the	the	DET
aijbe-683	239	45	relationship	relationship	NOUN
aijbe-683	239	46	as	as	ADV
aijbe-683	239	47	well	well	ADV
aijbe-683	239	48	?	?	PUNCT
aijbe-683	240	1			NOUN
aijbe-683	240	2	multiple	multiple	ADJ
aijbe-683	240	3	regressions	regression	NOUN
aijbe-683	240	4	analysis	analysis	NOUN
aijbe-683	240	5	:	:	PUNCT
aijbe-683	240	6	regression	regression	VERB
aijbe-683	240	7	analysis	analysis	NOUN
aijbe-683	240	8	predicts	predict	VERB
aijbe-683	240	9	the	the	DET
aijbe-683	240	10	value	value	NOUN
aijbe-683	240	11	the	the	DET
aijbe-683	240	12	dependent	dependent	ADJ
aijbe-683	240	13	variable	variable	NOUN
aijbe-683	240	14	based	base	VERB
aijbe-683	240	15	on	on	ADP
aijbe-683	240	16	the	the	DET
aijbe-683	240	17	value	value	NOUN
aijbe-683	240	18	of	of	ADP
aijbe-683	240	19	the	the	DET
aijbe-683	240	20	independent	independent	ADJ
aijbe-683	240	21	variable	variable	NOUN
aijbe-683	240	22	and	and	CCONJ
aijbe-683	240	23	explains	explain	VERB
aijbe-683	240	24	the	the	DET
aijbe-683	240	25	impact	impact	NOUN
aijbe-683	240	26	or	or	CCONJ
aijbe-683	240	27	effect	effect	NOUN
aijbe-683	240	28	of	of	ADP
aijbe-683	240	29	changes	change	NOUN
aijbe-683	240	30	in	in	ADP
aijbe-683	240	31	the	the	DET
aijbe-683	240	32	values	value	NOUN
aijbe-683	240	33	of	of	ADP
aijbe-683	240	34	the	the	DET
aijbe-683	240	35	variables	variable	NOUN
aijbe-683	240	36	.	.	PUNCT
aijbe-683	241	1	decision	decision	NOUN
aijbe-683	241	2	rule	rule	NOUN
aijbe-683	241	3	accept	accept	VERB
aijbe-683	241	4	the	the	DET
aijbe-683	241	5	alternative	alternative	ADJ
aijbe-683	241	6	hypothesis	hypothesis	NOUN
aijbe-683	241	7	,	,	PUNCT
aijbe-683	241	8	if	if	SCONJ
aijbe-683	241	9	the	the	DET
aijbe-683	241	10	probability	probability	NOUN
aijbe-683	241	11	value	value	NOUN
aijbe-683	241	12	(	(	PUNCT
aijbe-683	241	13	p	p	NOUN
aijbe-683	241	14	-	-	PUNCT
aijbe-683	241	15	value	value	NOUN
aijbe-683	241	16	)	)	PUNCT
aijbe-683	241	17	of	of	ADP
aijbe-683	241	18	the	the	DET
aijbe-683	241	19	test	test	NOUN
aijbe-683	241	20	is	be	AUX
aijbe-683	241	21	less	less	ADJ
aijbe-683	241	22	than	than	ADP
aijbe-683	241	23	0.05	0.05	NUM
aijbe-683	241	24	(	(	PUNCT
aijbe-683	241	25	5	5	NUM
aijbe-683	241	26	%	%	NOUN
aijbe-683	241	27	)	)	PUNCT
aijbe-683	241	28	.	.	PUNCT
aijbe-683	242	1	otherwise	otherwise	ADV
aijbe-683	242	2	reject	reject	VERB
aijbe-683	242	3	.	.	PUNCT
aijbe-683	243	1	data	datum	NOUN
aijbe-683	243	2	analysis	analysis	NOUN
aijbe-683	243	3	and	and	CCONJ
aijbe-683	243	4	results	result	NOUN
aijbe-683	243	5	table	table	NOUN
aijbe-683	243	6	1	1	NUM
aijbe-683	243	7	:	:	PUNCT
aijbe-683	243	8	descriptive	descriptive	ADJ
aijbe-683	243	9	statistics	statistics	PROPN
aijbe-683	243	10	eps	eps	PROPN
aijbe-683	243	11	evp	evp	PROPN
aijbe-683	243	12	emw	emw	PRON
aijbe-683	243	13	mean	mean	VERB
aijbe-683	243	14	2.015057	2.015057	NUM
aijbe-683	243	15	0.600000	0.600000	NUM
aijbe-683	243	16	10682619	10682619	NUM
aijbe-683	243	17	median	median	NOUN
aijbe-683	243	18	1.986716	1.986716	NUM
aijbe-683	243	19	1.000000	1.000000	NUM
aijbe-683	243	20	5457886	5457886	NUM
aijbe-683	243	21	.	.	PUNCT
aijbe-683	244	1	maximum	maximum	ADJ
aijbe-683	244	2	3.179300	3.179300	NUM
aijbe-683	244	3	1.000000	1.000000	NUM
aijbe-683	244	4	59037721	59037721	NUM
aijbe-683	244	5	minimum	minimum	NOUN
aijbe-683	244	6	1.512564	1.512564	NUM
aijbe-683	244	7	0.000000	0.000000	NUM
aijbe-683	244	8	3752354	3752354	NUM
aijbe-683	244	9	.	.	PUNCT
aijbe-683	245	1	std	std	NOUN
aijbe-683	245	2	.	.	PUNCT
aijbe-683	246	1	dev	dev	PROPN
aijbe-683	246	2	.	.	PUNCT
aijbe-683	247	1	0.509256	0.509256	NUM
aijbe-683	247	2	0.516398	0.516398	NUM
aijbe-683	247	3	17000553	17000553	NUM
aijbe-683	247	4	skewness	skewness	NOUN
aijbe-683	247	5	1.109363	1.109363	NUM
aijbe-683	247	6	-0.408248	-0.408248	NOUN
aijbe-683	247	7	2.660528	2.660528	NUM
aijbe-683	247	8	kurtosis	kurtosis	VERB
aijbe-683	247	9	3.740297	3.740297	NUM
aijbe-683	247	10	1.166667	1.166667	NUM
aijbe-683	247	11	8.092394	8.092394	NUM
aijbe-683	247	12	jarque	jarque	NOUN
aijbe-683	247	13	-	-	PUNCT
aijbe-683	247	14	bera	bera	NOUN
aijbe-683	247	15	2.279493	2.279493	NUM
aijbe-683	247	16	1.678241	1.678241	NUM
aijbe-683	247	17	22.60255	22.60255	NUM
aijbe-683	247	18	probability	probability	NOUN
aijbe-683	247	19	0.319900	0.319900	NUM
aijbe-683	247	20	0.432090	0.432090	NUM
aijbe-683	247	21	0.000012	0.000012	NUM
aijbe-683	247	22	sum	sum	NOUN
aijbe-683	247	23	20.15057	20.15057	NUM
aijbe-683	247	24	6.000000	6.000000	NUM
aijbe-683	247	25	1.07e+08	1.07e+08	NUM
aijbe-683	247	26	sum	sum	PROPN
aijbe-683	247	27	sq	sq	PROPN
aijbe-683	247	28	.	.	PROPN
aijbe-683	247	29	dev	dev	PROPN
aijbe-683	247	30	.	.	PUNCT
aijbe-683	248	1	2.334078	2.334078	NUM
aijbe-683	248	2	2.400000	2.400000	NUM
aijbe-683	248	3	2.60e+15	2.60e+15	NUM
aijbe-683	248	4	observations	observation	NOUN
aijbe-683	248	5	10	10	NUM
aijbe-683	248	6	10	10	NUM
aijbe-683	248	7	10	10	NUM
aijbe-683	248	8	source	source	NOUN
aijbe-683	248	9	:	:	PUNCT
aijbe-683	248	10	e	e	ADJ
aijbe-683	248	11	-	-	NOUN
aijbe-683	248	12	view	view	ADJ
aijbe-683	248	13	output	output	NOUN
aijbe-683	248	14	,	,	PUNCT
aijbe-683	248	15	2024	2024	NUM
aijbe-683	248	16	table.1	table.1	NOUN
aijbe-683	248	17	shows	show	VERB
aijbe-683	248	18	the	the	DET
aijbe-683	248	19	mean	mean	ADJ
aijbe-683	248	20	(	(	PUNCT
aijbe-683	248	21	average	average	ADJ
aijbe-683	248	22	)	)	PUNCT
aijbe-683	248	23	for	for	ADP
aijbe-683	248	24	each	each	PRON
aijbe-683	248	25	of	of	ADP
aijbe-683	248	26	the	the	DET
aijbe-683	248	27	variables	variable	NOUN
aijbe-683	248	28	,	,	PUNCT
aijbe-683	248	29	their	their	PRON
aijbe-683	248	30	maximum	maximum	ADJ
aijbe-683	248	31	values	value	NOUN
aijbe-683	248	32	,	,	PUNCT
aijbe-683	248	33	minimum	minimum	ADJ
aijbe-683	248	34	values	value	NOUN
aijbe-683	248	35	,	,	PUNCT
aijbe-683	248	36	standard	standard	ADJ
aijbe-683	248	37	deviation	deviation	NOUN
aijbe-683	248	38	and	and	CCONJ
aijbe-683	248	39	jarque	jarque	NOUN
aijbe-683	248	40	-	-	PUNCT
aijbe-683	248	41	bera	bera	NOUN
aijbe-683	248	42	(	(	PUNCT
aijbe-683	248	43	jb	jb	PROPN
aijbe-683	248	44	)	)	PUNCT
aijbe-683	248	45	statistics	statistic	NOUN
aijbe-683	248	46	(	(	PUNCT
aijbe-683	248	47	normality	normality	NOUN
aijbe-683	248	48	test	test	NOUN
aijbe-683	248	49	)	)	PUNCT
aijbe-683	248	50	.	.	PUNCT
aijbe-683	249	1	the	the	DET
aijbe-683	249	2	results	result	NOUN
aijbe-683	249	3	in	in	ADP
aijbe-683	249	4	table.1	table.1	PROPN
aijbe-683	249	5	provided	provide	VERB
aijbe-683	249	6	some	some	DET
aijbe-683	249	7	insight	insight	NOUN
aijbe-683	249	8	into	into	ADP
aijbe-683	249	9	the	the	DET
aijbe-683	249	10	nature	nature	NOUN
aijbe-683	249	11	of	of	ADP
aijbe-683	249	12	the	the	DET
aijbe-683	249	13	nigerian	nigerian	ADJ
aijbe-683	249	14	banks	bank	NOUN
aijbe-683	249	15	that	that	PRON
aijbe-683	249	16	were	be	AUX
aijbe-683	249	17	used	use	VERB
aijbe-683	249	18	in	in	ADP
aijbe-683	249	19	this	this	DET
aijbe-683	249	20	study	study	NOUN
aijbe-683	249	21	.	.	PUNCT
aijbe-683	250	1	it	it	PRON
aijbe-683	250	2	was	be	AUX
aijbe-683	250	3	observed	observe	VERB
aijbe-683	250	4	that	that	SCONJ
aijbe-683	250	5	on	on	ADP
aijbe-683	250	6	the	the	DET
aijbe-683	250	7	average	average	NOUN
aijbe-683	250	8	over	over	ADP
aijbe-683	250	9	the	the	DET
aijbe-683	250	10	ten	ten	NUM
aijbe-683	250	11	(	(	PUNCT
aijbe-683	250	12	10	10	NUM
aijbe-683	250	13	)	)	PUNCT
aijbe-683	250	14	years	year	NOUN
aijbe-683	250	15	periods	period	NOUN
aijbe-683	250	16	(	(	PUNCT
aijbe-683	250	17	2013	2013	NUM
aijbe-683	250	18	-	-	SYM
aijbe-683	250	19	2022	2022	NUM
aijbe-683	250	20	)	)	PUNCT
aijbe-683	250	21	,	,	PUNCT
aijbe-683	250	22	the	the	DET
aijbe-683	250	23	sampled	sample	VERB
aijbe-683	250	24	firms	firm	NOUN
aijbe-683	250	25	in	in	ADP
aijbe-683	250	26	nigeria	nigeria	PROPN
aijbe-683	250	27	were	be	AUX
aijbe-683	250	28	characterized	characterize	VERB
aijbe-683	250	29	by	by	ADP
aijbe-683	250	30	positive	positive	ADJ
aijbe-683	250	31	earnings	earning	NOUN
aijbe-683	250	32	per	per	ADP
aijbe-683	250	33	share	share	NOUN
aijbe-683	250	34	(	(	PUNCT
aijbe-683	250	35	eps	eps	PROPN
aijbe-683	250	36	)	)	PUNCT
aijbe-683	250	37	(	(	PUNCT
aijbe-683	250	38	2.015	2.015	NUM
aijbe-683	250	39	)	)	PUNCT
aijbe-683	250	40	.	.	PUNCT
aijbe-683	251	1	also	also	ADV
aijbe-683	251	2	,	,	PUNCT
aijbe-683	251	3	the	the	DET
aijbe-683	251	4	large	large	ADJ
aijbe-683	251	5	difference	difference	NOUN
aijbe-683	251	6	between	between	ADP
aijbe-683	251	7	the	the	DET
aijbe-683	251	8	maximum	maximum	ADJ
aijbe-683	251	9	and	and	CCONJ
aijbe-683	251	10	minimum	minimum	ADJ
aijbe-683	251	11	value	value	NOUN
aijbe-683	251	12	of	of	ADP
aijbe-683	251	13	the	the	DET
aijbe-683	251	14	environmental	environmental	ADJ
aijbe-683	251	15	protection	protection	PROPN
aijbe-683	251	16	disclosure	disclosure	NOUN
aijbe-683	251	17	(	(	PUNCT
aijbe-683	251	18	evp	evp	NOUN
aijbe-683	251	19	)	)	PUNCT
aijbe-683	251	20	and	and	CCONJ
aijbe-683	251	21	employee	employee	NOUN
aijbe-683	251	22	welfare	welfare	NOUN
aijbe-683	251	23	(	(	PUNCT
aijbe-683	251	24	emw	emw	PROPN
aijbe-683	251	25	)	)	PUNCT
aijbe-683	251	26	show	show	VERB
aijbe-683	251	27	that	that	SCONJ
aijbe-683	251	28	the	the	DET
aijbe-683	251	29	sampled	sample	VERB
aijbe-683	251	30	firms	firm	NOUN
aijbe-683	251	31	in	in	ADP
aijbe-683	251	32	this	this	DET
aijbe-683	251	33	study	study	NOUN
aijbe-683	251	34	are	be	AUX
aijbe-683	251	35	not	not	PART
aijbe-683	251	36	dominated	dominate	VERB
aijbe-683	251	37	by	by	ADP
aijbe-683	251	38	firms	firm	NOUN
aijbe-683	251	39	with	with	ADP
aijbe-683	251	40	more	more	ADJ
aijbe-683	251	41	earnings	earning	NOUN
aijbe-683	251	42	per	per	ADP
aijbe-683	251	43	share	share	NOUN
aijbe-683	251	44	(	(	PUNCT
aijbe-683	251	45	eps	eps	PROPN
aijbe-683	251	46	)	)	PUNCT
aijbe-683	251	47	.	.	PUNCT
aijbe-683	252	1	in	in	ADP
aijbe-683	252	2	this	this	DET
aijbe-683	252	3	table	table	NOUN
aijbe-683	252	4	,	,	PUNCT
aijbe-683	252	5	the	the	DET
aijbe-683	252	6	jarque	jarque	NOUN
aijbe-683	252	7	-	-	PUNCT
aijbe-683	252	8	bera	bera	NOUN
aijbe-683	252	9	(	(	PUNCT
aijbe-683	252	10	jb	jb	PROPN
aijbe-683	252	11	)	)	PUNCT
aijbe-683	252	12	which	which	PRON
aijbe-683	252	13	test	test	VERB
aijbe-683	252	14	for	for	ADP
aijbe-683	252	15	normality	normality	NOUN
aijbe-683	252	16	or	or	CCONJ
aijbe-683	252	17	the	the	DET
aijbe-683	252	18	existence	existence	NOUN
aijbe-683	252	19	of	of	ADP
aijbe-683	252	20	outliers	outlier	NOUN
aijbe-683	252	21	or	or	CCONJ
aijbe-683	252	22	extreme	extreme	ADJ
aijbe-683	252	23	values	value	NOUN
aijbe-683	252	24	among	among	ADP
aijbe-683	252	25	the	the	DET
aijbe-683	252	26	variables	variable	NOUN
aijbe-683	252	27	shows	show	VERB
aijbe-683	252	28	that	that	SCONJ
aijbe-683	252	29	most	most	ADJ
aijbe-683	252	30	of	of	ADP
aijbe-683	252	31	the	the	DET
aijbe-683	252	32	variables	variable	NOUN
aijbe-683	252	33	are	be	AUX
aijbe-683	252	34	normally	normally	ADV
aijbe-683	252	35	distributed	distribute	VERB
aijbe-683	252	36	at	at	ADP
aijbe-683	252	37	5	5	NUM
aijbe-683	252	38	%	%	NOUN
aijbe-683	252	39	level	level	NOUN
aijbe-683	252	40	of	of	ADP
aijbe-683	252	41	significance	significance	NOUN
aijbe-683	252	42	.	.	PUNCT
aijbe-683	253	1	this	this	PRON
aijbe-683	253	2	means	mean	VERB
aijbe-683	253	3	that	that	SCONJ
aijbe-683	253	4	any	any	DET
aijbe-683	253	5	variable	variable	NOUN
aijbe-683	253	6	with	with	ADP
aijbe-683	253	7	outlier	outlier	NOUN
aijbe-683	253	8	are	be	AUX
aijbe-683	253	9	not	not	PART
aijbe-683	253	10	likely	likely	ADJ
aijbe-683	253	11	to	to	PART
aijbe-683	253	12	distort	distort	VERB
aijbe-683	253	13	our	our	PRON
aijbe-683	253	14	conclusion	conclusion	NOUN
aijbe-683	253	15	and	and	CCONJ
aijbe-683	253	16	are	be	AUX
aijbe-683	253	17	therefore	therefore	ADV
aijbe-683	253	18	reliable	reliable	ADJ
aijbe-683	253	19	for	for	ADP
aijbe-683	253	20	drawing	draw	VERB
aijbe-683	253	21	ezejofor	ezejofor	NOUN
aijbe-683	253	22	,	,	PUNCT
aijbe-683	253	23	raymond	raymond	PROPN
aijbe-683	253	24	a	a	PRON
aijbe-683	253	25	,	,	PUNCT
aijbe-683	253	26	ozuomba	ozuomba	PROPN
aijbe-683	253	27	chidinma	chidinma	PROPN
aijbe-683	253	28	nwamaka	nwamaka	PROPN
aijbe-683	253	29	,	,	PUNCT
aijbe-683	253	30	udochukwu	udochukwu	ADJ
aijbe-683	253	31	chikaodili	chikaodili	NOUN
aijbe-683	253	32	n	n	PROPN
aijbe-683	253	33	and	and	CCONJ
aijbe-683	253	34	alamene	alamene	PROPN
aijbe-683	253	35	inimotimi	inimotimi	PROPN
aijbe-683	253	36	thursday	thursday	PROPN
aijbe-683	253	37	(	(	PUNCT
aijbe-683	253	38	2024	2024	NUM
aijbe-683	253	39	)	)	PUNCT
aijbe-683	253	40	12	12	NUM
aijbe-683	253	41	american	american	ADJ
aijbe-683	253	42	interdisciplinary	interdisciplinary	ADJ
aijbe-683	253	43	journal	journal	NOUN
aijbe-683	253	44	of	of	ADP
aijbe-683	253	45	business	business	NOUN
aijbe-683	253	46	and	and	CCONJ
aijbe-683	253	47	economics	economic	NOUN
aijbe-683	253	48	|	|	ADV
aijbe-683	253	49	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	253	50	generalization	generalization	NOUN
aijbe-683	253	51	.	.	PUNCT
aijbe-683	254	1	this	this	PRON
aijbe-683	254	2	also	also	ADV
aijbe-683	254	3	implies	imply	VERB
aijbe-683	254	4	that	that	SCONJ
aijbe-683	254	5	the	the	DET
aijbe-683	254	6	least	least	ADJ
aijbe-683	254	7	square	square	ADJ
aijbe-683	254	8	estimate	estimate	NOUN
aijbe-683	254	9	can	can	AUX
aijbe-683	254	10	be	be	AUX
aijbe-683	254	11	used	use	VERB
aijbe-683	254	12	to	to	PART
aijbe-683	254	13	estimate	estimate	VERB
aijbe-683	254	14	the	the	DET
aijbe-683	254	15	pooled	pooled	ADJ
aijbe-683	254	16	regression	regression	NOUN
aijbe-683	254	17	model	model	NOUN
aijbe-683	254	18	.	.	PUNCT
aijbe-683	255	1	correlation	correlation	NOUN
aijbe-683	255	2	analysis	analysis	NOUN
aijbe-683	255	3	in	in	ADP
aijbe-683	255	4	examining	examine	VERB
aijbe-683	255	5	the	the	DET
aijbe-683	255	6	association	association	NOUN
aijbe-683	255	7	among	among	ADP
aijbe-683	255	8	the	the	DET
aijbe-683	255	9	variables	variable	NOUN
aijbe-683	255	10	,	,	PUNCT
aijbe-683	255	11	we	we	PRON
aijbe-683	255	12	employed	employ	VERB
aijbe-683	255	13	the	the	DET
aijbe-683	255	14	pearson	pearson	PROPN
aijbe-683	255	15	correlation	correlation	NOUN
aijbe-683	255	16	coefficient	coefficient	NOUN
aijbe-683	255	17	(	(	PUNCT
aijbe-683	255	18	correlation	correlation	NOUN
aijbe-683	255	19	matrix	matrix	NOUN
aijbe-683	255	20	)	)	PUNCT
aijbe-683	255	21	and	and	CCONJ
aijbe-683	255	22	the	the	DET
aijbe-683	255	23	results	result	NOUN
aijbe-683	255	24	are	be	AUX
aijbe-683	255	25	presented	present	VERB
aijbe-683	255	26	in	in	ADP
aijbe-683	255	27	table	table	NOUN
aijbe-683	255	28	2	2	NUM
aijbe-683	255	29	eps	eps	X
aijbe-683	255	30	evp	evp	X
aijbe-683	255	31	emw	emw	PROPN
aijbe-683	255	32	eps	eps	PROPN
aijbe-683	255	33	1	1	NUM
aijbe-683	255	34	evp	evp	NOUN
aijbe-683	255	35	0.62624	0.62624	NUM
aijbe-683	255	36	1	1	NUM
aijbe-683	255	37	emw	emw	NOUN
aijbe-683	255	38	-0.00064	-0.00064	NOUN
aijbe-683	255	39	-0.41304	-0.41304	PROPN
aijbe-683	256	1	1	1	NUM
aijbe-683	256	2	source	source	NOUN
aijbe-683	256	3	:	:	PUNCT
aijbe-683	256	4	researcher	researcher	NOUN
aijbe-683	256	5	’s	’s	PART
aijbe-683	256	6	computation	computation	NOUN
aijbe-683	256	7	(	(	PUNCT
aijbe-683	256	8	2024	2024	NUM
aijbe-683	256	9	)	)	PUNCT
aijbe-683	256	10	the	the	DET
aijbe-683	256	11	use	use	NOUN
aijbe-683	256	12	of	of	ADP
aijbe-683	256	13	correlation	correlation	NOUN
aijbe-683	256	14	matrix	matrix	NOUN
aijbe-683	256	15	in	in	ADP
aijbe-683	256	16	most	most	ADJ
aijbe-683	256	17	regression	regression	NOUN
aijbe-683	256	18	analysis	analysis	NOUN
aijbe-683	256	19	is	be	AUX
aijbe-683	256	20	to	to	PART
aijbe-683	256	21	check	check	VERB
aijbe-683	256	22	for	for	ADP
aijbe-683	256	23	multi	multi	ADJ
aijbe-683	256	24	-	-	NOUN
aijbe-683	256	25	colinearity	colinearity	NOUN
aijbe-683	256	26	and	and	CCONJ
aijbe-683	256	27	to	to	PART
aijbe-683	256	28	explore	explore	VERB
aijbe-683	256	29	the	the	DET
aijbe-683	256	30	association	association	NOUN
aijbe-683	256	31	between	between	ADP
aijbe-683	256	32	each	each	DET
aijbe-683	256	33	explanatory	explanatory	ADJ
aijbe-683	256	34	variables	variable	NOUN
aijbe-683	256	35	(	(	PUNCT
aijbe-683	256	36	evp	evp	NOUN
aijbe-683	256	37	,	,	PUNCT
aijbe-683	256	38	emw	emw	PROPN
aijbe-683	256	39	and	and	CCONJ
aijbe-683	256	40	fsz	fsz	PROPN
aijbe-683	256	41	)	)	PUNCT
aijbe-683	256	42	and	and	CCONJ
aijbe-683	256	43	the	the	DET
aijbe-683	256	44	dependent	dependent	ADJ
aijbe-683	256	45	variable	variable	NOUN
aijbe-683	256	46	(	(	PUNCT
aijbe-683	256	47	eps	eps	PROPN
aijbe-683	256	48	)	)	PUNCT
aijbe-683	256	49	.	.	PUNCT
aijbe-683	257	1	table	table	NOUN
aijbe-683	257	2	2	2	NUM
aijbe-683	257	3	focused	focus	VERB
aijbe-683	257	4	on	on	ADP
aijbe-683	257	5	the	the	DET
aijbe-683	257	6	correlation	correlation	NOUN
aijbe-683	257	7	between	between	ADP
aijbe-683	257	8	eps	eps	PROPN
aijbe-683	257	9	and	and	CCONJ
aijbe-683	257	10	the	the	DET
aijbe-683	257	11	independent	independent	ADJ
aijbe-683	257	12	variables	variable	NOUN
aijbe-683	257	13	evp	evp	NOUN
aijbe-683	257	14	and	and	CCONJ
aijbe-683	257	15	emw	emw	PROPN
aijbe-683	257	16	.	.	PUNCT
aijbe-683	258	1	finding	find	VERB
aijbe-683	258	2	from	from	ADP
aijbe-683	258	3	the	the	DET
aijbe-683	258	4	correlation	correlation	NOUN
aijbe-683	258	5	matrix	matrix	NOUN
aijbe-683	258	6	table	table	NOUN
aijbe-683	258	7	shows	show	VERB
aijbe-683	258	8	that	that	SCONJ
aijbe-683	258	9	all	all	DET
aijbe-683	258	10	our	our	PRON
aijbe-683	258	11	independent	independent	ADJ
aijbe-683	258	12	variables	variable	NOUN
aijbe-683	258	13	,	,	PUNCT
aijbe-683	258	14	(	(	PUNCT
aijbe-683	258	15	evp=	evp=	PROPN
aijbe-683	258	16	0.626	0.626	NUM
aijbe-683	258	17	,	,	PUNCT
aijbe-683	258	18	and	and	CCONJ
aijbe-683	258	19	fsz	fsz	NOUN
aijbe-683	258	20	=	=	NOUN
aijbe-683	258	21	0.904	0.904	NUM
aijbe-683	258	22	)	)	PUNCT
aijbe-683	258	23	were	be	AUX
aijbe-683	258	24	observed	observe	VERB
aijbe-683	258	25	to	to	PART
aijbe-683	258	26	be	be	AUX
aijbe-683	258	27	positively	positively	ADV
aijbe-683	258	28	associated	associate	VERB
aijbe-683	258	29	with	with	ADP
aijbe-683	258	30	earnings	earning	NOUN
aijbe-683	258	31	per	per	ADP
aijbe-683	258	32	share	share	NOUN
aijbe-683	258	33	(	(	PUNCT
aijbe-683	258	34	eps	eps	PROPN
aijbe-683	258	35	)	)	PUNCT
aijbe-683	258	36	except	except	SCONJ
aijbe-683	258	37	emw	emw	PROPN
aijbe-683	258	38	=	=	SYM
aijbe-683	258	39	-0.001	-0.001	PROPN
aijbe-683	258	40	)	)	PUNCT
aijbe-683	258	41	which	which	PRON
aijbe-683	258	42	is	be	AUX
aijbe-683	258	43	negatively	negatively	ADV
aijbe-683	258	44	associated	associate	VERB
aijbe-683	258	45	with	with	ADP
aijbe-683	258	46	dependent	dependent	ADJ
aijbe-683	258	47	variable	variable	NOUN
aijbe-683	258	48	.	.	PUNCT
aijbe-683	259	1	in	in	ADP
aijbe-683	259	2	checking	check	VERB
aijbe-683	259	3	for	for	ADP
aijbe-683	259	4	multi	multi	NOUN
aijbe-683	259	5	-	-	NOUN
aijbe-683	259	6	colinearity	colinearity	NOUN
aijbe-683	259	7	,	,	PUNCT
aijbe-683	259	8	we	we	PRON
aijbe-683	259	9	notice	notice	VERB
aijbe-683	259	10	that	that	SCONJ
aijbe-683	259	11	no	no	DET
aijbe-683	259	12	two	two	NUM
aijbe-683	259	13	explanatory	explanatory	ADJ
aijbe-683	259	14	variables	variable	NOUN
aijbe-683	259	15	were	be	AUX
aijbe-683	259	16	perfectly	perfectly	ADV
aijbe-683	259	17	correlated	correlate	VERB
aijbe-683	259	18	.	.	PUNCT
aijbe-683	260	1	this	this	PRON
aijbe-683	260	2	means	mean	VERB
aijbe-683	260	3	that	that	SCONJ
aijbe-683	260	4	there	there	PRON
aijbe-683	260	5	is	be	VERB
aijbe-683	260	6	no	no	DET
aijbe-683	260	7	problem	problem	NOUN
aijbe-683	260	8	of	of	ADP
aijbe-683	260	9	multi	multi	NOUN
aijbe-683	260	10	-	-	NOUN
aijbe-683	260	11	colinearity	colinearity	NOUN
aijbe-683	260	12	between	between	ADP
aijbe-683	260	13	the	the	DET
aijbe-683	260	14	explanatory	explanatory	ADJ
aijbe-683	260	15	variables	variable	NOUN
aijbe-683	260	16	.	.	PUNCT
aijbe-683	261	1	multi	multi	ADJ
aijbe-683	261	2	-	-	ADJ
aijbe-683	261	3	colinearity	colinearity	NOUN
aijbe-683	261	4	may	may	AUX
aijbe-683	261	5	result	result	VERB
aijbe-683	261	6	to	to	ADP
aijbe-683	261	7	wrong	wrong	ADJ
aijbe-683	261	8	signs	sign	NOUN
aijbe-683	261	9	or	or	CCONJ
aijbe-683	261	10	implausible	implausible	ADJ
aijbe-683	261	11	magnitudes	magnitude	NOUN
aijbe-683	261	12	in	in	ADP
aijbe-683	261	13	the	the	DET
aijbe-683	261	14	estimated	estimate	VERB
aijbe-683	261	15	model	model	NOUN
aijbe-683	261	16	coefficients	coefficient	NOUN
aijbe-683	261	17	,	,	PUNCT
aijbe-683	261	18	and	and	CCONJ
aijbe-683	261	19	the	the	DET
aijbe-683	261	20	bias	bias	NOUN
aijbe-683	261	21	of	of	ADP
aijbe-683	261	22	the	the	DET
aijbe-683	261	23	standard	standard	ADJ
aijbe-683	261	24	errors	error	NOUN
aijbe-683	261	25	of	of	ADP
aijbe-683	261	26	the	the	DET
aijbe-683	261	27	coefficients	coefficient	NOUN
aijbe-683	261	28	.	.	PUNCT
aijbe-683	262	1	test	test	NOUN
aijbe-683	262	2	of	of	ADP
aijbe-683	262	3	hypotheses	hypothesis	NOUN
aijbe-683	262	4	hypothesis	hypothesis	VERB
aijbe-683	262	5	one	one	NUM
aijbe-683	262	6	ho1	ho1	NOUN
aijbe-683	262	7	:	:	PUNCT
aijbe-683	262	8	there	there	PRON
aijbe-683	262	9	is	be	VERB
aijbe-683	262	10	no	no	DET
aijbe-683	262	11	significant	significant	ADJ
aijbe-683	262	12	effect	effect	NOUN
aijbe-683	262	13	of	of	ADP
aijbe-683	262	14	environmental	environmental	ADJ
aijbe-683	262	15	protection	protection	NOUN
aijbe-683	262	16	disclosure	disclosure	NOUN
aijbe-683	262	17	on	on	ADP
aijbe-683	262	18	earnings	earning	NOUN
aijbe-683	262	19	per	per	ADP
aijbe-683	262	20	share	share	NOUN
aijbe-683	262	21	of	of	ADP
aijbe-683	262	22	listed	list	VERB
aijbe-683	262	23	consumer	consumer	NOUN
aijbe-683	262	24	goods	good	NOUN
aijbe-683	262	25	firms	firm	NOUN
aijbe-683	262	26	in	in	ADP
aijbe-683	262	27	nigeria	nigeria	PROPN
aijbe-683	262	28	.	.	PUNCT
aijbe-683	263	1	table	table	NOUN
aijbe-683	263	2	3	3	NUM
aijbe-683	263	3	:	:	PUNCT
aijbe-683	263	4	regression	regression	VERB
aijbe-683	263	5	analysis	analysis	NOUN
aijbe-683	263	6	between	between	ADP
aijbe-683	263	7	eps	eps	PROPN
aijbe-683	263	8	,	,	PUNCT
aijbe-683	263	9	evp	evp	NOUN
aijbe-683	263	10	and	and	CCONJ
aijbe-683	263	11	fsz	fsz	NOUN
aijbe-683	263	12	dependent	dependent	ADJ
aijbe-683	263	13	variable	variable	NOUN
aijbe-683	263	14	:	:	PUNCT
aijbe-683	263	15	eps	eps	NOUN
aijbe-683	263	16	method	method	NOUN
aijbe-683	263	17	:	:	PUNCT
aijbe-683	263	18	least	least	ADJ
aijbe-683	263	19	squares	square	NOUN
aijbe-683	263	20	date	date	NOUN
aijbe-683	263	21	:	:	PUNCT
aijbe-683	263	22	01/10/24	01/10/24	NUM
aijbe-683	263	23	time	time	NOUN
aijbe-683	263	24	:	:	PUNCT
aijbe-683	263	25	22:59	22:59	NUM
aijbe-683	263	26	sample	sample	NOUN
aijbe-683	263	27	:	:	PUNCT
aijbe-683	263	28	2013	2013	NUM
aijbe-683	263	29	2022	2022	NUM
aijbe-683	263	30	included	include	VERB
aijbe-683	263	31	observations	observation	NOUN
aijbe-683	263	32	:	:	PUNCT
aijbe-683	263	33	10	10	NUM
aijbe-683	263	34	variable	variable	ADJ
aijbe-683	263	35	coefficient	coefficient	NOUN
aijbe-683	263	36	std	std	NOUN
aijbe-683	263	37	.	.	NOUN
aijbe-683	263	38	error	error	NOUN
aijbe-683	263	39	t	t	NOUN
aijbe-683	263	40	-	-	PUNCT
aijbe-683	263	41	statistic	statistic	NOUN
aijbe-683	263	42	prob	prob	NOUN
aijbe-683	263	43	.	.	PUNCT
aijbe-683	264	1	c	c	PROPN
aijbe-683	264	2	0.560941	0.560941	NUM
aijbe-683	264	3	0.261824	0.261824	NUM
aijbe-683	264	4	2.142432	2.142432	NUM
aijbe-683	264	5	0.0694	0.0694	NUM
aijbe-683	264	6	evp	evp	NOUN
aijbe-683	264	7	0.205760	0.205760	NUM
aijbe-683	264	8	0.170817	0.170817	NUM
aijbe-683	264	9	1.204568	1.204568	NUM
aijbe-683	264	10	0.2675	0.2675	NUM
aijbe-683	264	11	fsz	fsz	NOUN
aijbe-683	264	12	3.80e-08	3.80e-08	NUM
aijbe-683	264	13	8.29e-09	8.29e-09	NUM
aijbe-683	264	14	4.583468	4.583468	NUM
aijbe-683	264	15	0.0025	0.0025	NUM
aijbe-683	264	16	r	r	NOUN
aijbe-683	264	17	-	-	PUNCT
aijbe-683	264	18	squared	square	VERB
aijbe-683	264	19	0.848089	0.848089	NUM
aijbe-683	264	20	mean	mean	NOUN
aijbe-683	264	21	dependent	dependent	ADJ
aijbe-683	264	22	var	var	NOUN
aijbe-683	264	23	2.015057	2.015057	NUM
aijbe-683	264	24	adjusted	adjusted	ADJ
aijbe-683	264	25	r	r	NOUN
aijbe-683	264	26	-	-	PUNCT
aijbe-683	264	27	squared	square	VERB
aijbe-683	264	28	0.804686	0.804686	NUM
aijbe-683	264	29	s.d	s.d	PROPN
aijbe-683	264	30	.	.	PUNCT
aijbe-683	265	1	dependent	dependent	ADJ
aijbe-683	265	2	var	var	NOUN
aijbe-683	265	3	0.509256	0.509256	NUM
aijbe-683	265	4	s.e	s.e	PROPN
aijbe-683	265	5	.	.	PROPN
aijbe-683	265	6	of	of	ADP
aijbe-683	265	7	regression	regression	NOUN
aijbe-683	265	8	0.225063	0.225063	NUM
aijbe-683	265	9	akaike	akaike	ADP
aijbe-683	265	10	info	info	NOUN
aijbe-683	265	11	criterion	criterion	NOUN
aijbe-683	265	12	0.098449	0.098449	NUM
aijbe-683	265	13	sum	sum	NOUN
aijbe-683	265	14	squared	square	VERB
aijbe-683	265	15	resid	resid	NOUN
aijbe-683	265	16	0.354572	0.354572	NUM
aijbe-683	265	17	schwarz	schwarz	NOUN
aijbe-683	265	18	criterion	criterion	NOUN
aijbe-683	265	19	0.189225	0.189225	NUM
aijbe-683	265	20	log	log	NOUN
aijbe-683	265	21	likelihood	likelihood	NOUN
aijbe-683	265	22	2.507753	2.507753	NUM
aijbe-683	265	23	hannan	hannan	PROPN
aijbe-683	265	24	-	-	PUNCT
aijbe-683	265	25	quinn	quinn	PROPN
aijbe-683	265	26	criter	criter	NOUN
aijbe-683	265	27	.	.	PUNCT
aijbe-683	265	28	-0.001131	-0.001131	PUNCT
aijbe-683	266	1	f	f	X
aijbe-683	266	2	-	-	PUNCT
aijbe-683	266	3	statistic	statistic	ADJ
aijbe-683	266	4	19.53979	19.53979	NUM
aijbe-683	266	5	durbin	durbin	ADJ
aijbe-683	266	6	-	-	PUNCT
aijbe-683	266	7	watson	watson	NOUN
aijbe-683	266	8	stat	stat	NOUN
aijbe-683	266	9	1.680116	1.680116	NUM
aijbe-683	266	10	prob(f	prob(f	NOUN
aijbe-683	266	11	-	-	PUNCT
aijbe-683	266	12	statistic	statistic	NOUN
aijbe-683	266	13	)	)	PUNCT
aijbe-683	266	14	0.001366	0.001366	NUM
aijbe-683	266	15	ezejofor	ezejofor	NOUN
aijbe-683	266	16	,	,	PUNCT
aijbe-683	266	17	raymond	raymond	PROPN
aijbe-683	266	18	a	a	PRON
aijbe-683	266	19	,	,	PUNCT
aijbe-683	266	20	ozuomba	ozuomba	PROPN
aijbe-683	266	21	chidinma	chidinma	PROPN
aijbe-683	266	22	nwamaka	nwamaka	PROPN
aijbe-683	266	23	,	,	PUNCT
aijbe-683	266	24	udochukwu	udochukwu	ADJ
aijbe-683	266	25	chikaodili	chikaodili	NOUN
aijbe-683	266	26	n	n	PROPN
aijbe-683	266	27	and	and	CCONJ
aijbe-683	266	28	alamene	alamene	PROPN
aijbe-683	266	29	inimotimi	inimotimi	PROPN
aijbe-683	266	30	thursday	thursday	PROPN
aijbe-683	266	31	(	(	PUNCT
aijbe-683	266	32	2024	2024	NUM
aijbe-683	266	33	)	)	PUNCT
aijbe-683	266	34	13	13	NUM
aijbe-683	266	35	american	american	ADJ
aijbe-683	266	36	interdisciplinary	interdisciplinary	ADJ
aijbe-683	266	37	journal	journal	NOUN
aijbe-683	266	38	of	of	ADP
aijbe-683	266	39	business	business	NOUN
aijbe-683	266	40	and	and	CCONJ
aijbe-683	266	41	economics	economic	NOUN
aijbe-683	266	42	|	|	ADV
aijbe-683	266	43	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	266	44	interpretation	interpretation	NOUN
aijbe-683	266	45	of	of	ADP
aijbe-683	266	46	regression	regression	NOUN
aijbe-683	266	47	result	result	NOUN
aijbe-683	266	48	in	in	ADP
aijbe-683	266	49	table	table	NOUN
aijbe-683	266	50	3	3	NUM
aijbe-683	266	51	,	,	PUNCT
aijbe-683	266	52	r	r	NOUN
aijbe-683	266	53	-	-	PUNCT
aijbe-683	266	54	squared	square	VERB
aijbe-683	266	55	and	and	CCONJ
aijbe-683	266	56	adjusted	adjust	VERB
aijbe-683	266	57	squared	squared	ADJ
aijbe-683	266	58	values	value	NOUN
aijbe-683	266	59	were	be	AUX
aijbe-683	266	60	(	(	PUNCT
aijbe-683	266	61	0.85	0.85	NUM
aijbe-683	266	62	)	)	PUNCT
aijbe-683	266	63	and	and	CCONJ
aijbe-683	266	64	(	(	PUNCT
aijbe-683	266	65	0.80	0.80	NUM
aijbe-683	266	66	)	)	PUNCT
aijbe-683	266	67	respectively	respectively	ADV
aijbe-683	266	68	.	.	PUNCT
aijbe-683	267	1	the	the	PRON
aijbe-683	267	2	indicates	indicate	VERB
aijbe-683	267	3	that	that	SCONJ
aijbe-683	267	4	all	all	DET
aijbe-683	267	5	the	the	DET
aijbe-683	267	6	independent	independent	ADJ
aijbe-683	267	7	variables	variable	NOUN
aijbe-683	267	8	jointly	jointly	ADV
aijbe-683	267	9	explain	explain	VERB
aijbe-683	267	10	about	about	ADV
aijbe-683	267	11	80	80	NUM
aijbe-683	267	12	%	%	NOUN
aijbe-683	267	13	of	of	ADP
aijbe-683	267	14	the	the	DET
aijbe-683	267	15	systematic	systematic	ADJ
aijbe-683	267	16	variations	variation	NOUN
aijbe-683	267	17	in	in	ADP
aijbe-683	267	18	earnings	earning	NOUN
aijbe-683	267	19	per	per	ADP
aijbe-683	267	20	share	share	NOUN
aijbe-683	267	21	(	(	PUNCT
aijbe-683	267	22	eps	eps	PROPN
aijbe-683	267	23	)	)	PUNCT
aijbe-683	267	24	of	of	ADP
aijbe-683	267	25	our	our	PRON
aijbe-683	267	26	samples	sample	NOUN
aijbe-683	267	27	firms	firm	NOUN
aijbe-683	267	28	over	over	ADP
aijbe-683	267	29	the	the	DET
aijbe-683	267	30	ten	ten	NUM
aijbe-683	267	31	years	year	NOUN
aijbe-683	267	32	periods	period	NOUN
aijbe-683	267	33	(	(	PUNCT
aijbe-683	267	34	2013	2013	NUM
aijbe-683	267	35	-	-	SYM
aijbe-683	267	36	2022	2022	NUM
aijbe-683	267	37	)	)	PUNCT
aijbe-683	267	38	.	.	PUNCT
aijbe-683	268	1	table	table	NOUN
aijbe-683	268	2	3	3	NUM
aijbe-683	268	3	reveals	reveal	VERB
aijbe-683	268	4	an	an	DET
aijbe-683	268	5	adjusted	adjusted	ADJ
aijbe-683	268	6	r	r	NOUN
aijbe-683	268	7	-	-	PUNCT
aijbe-683	268	8	squared	square	VERB
aijbe-683	268	9	value	value	NOUN
aijbe-683	268	10	of	of	ADP
aijbe-683	268	11	0.80,which	0.80,which	ADJ
aijbe-683	268	12	represents	represent	VERB
aijbe-683	268	13	the	the	DET
aijbe-683	268	14	coefficient	coefficient	NOUN
aijbe-683	268	15	of	of	ADP
aijbe-683	268	16	multiple	multiple	ADJ
aijbe-683	268	17	determinations	determination	NOUN
aijbe-683	268	18	imply	imply	VERB
aijbe-683	268	19	that	that	SCONJ
aijbe-683	268	20	80	80	NUM
aijbe-683	268	21	%	%	NOUN
aijbe-683	268	22	of	of	ADP
aijbe-683	268	23	the	the	DET
aijbe-683	268	24	total	total	ADJ
aijbe-683	268	25	variation	variation	NOUN
aijbe-683	268	26	in	in	ADP
aijbe-683	268	27	the	the	DET
aijbe-683	268	28	dependent	dependent	ADJ
aijbe-683	268	29	variable	variable	NOUN
aijbe-683	268	30	(	(	PUNCT
aijbe-683	268	31	eps	eps	PROPN
aijbe-683	268	32	)	)	PUNCT
aijbe-683	268	33	of	of	ADP
aijbe-683	268	34	quoted	quote	VERB
aijbe-683	268	35	consumer	consumer	NOUN
aijbe-683	268	36	goods	good	NOUN
aijbe-683	268	37	firms	firm	NOUN
aijbe-683	268	38	in	in	ADP
aijbe-683	268	39	nigeria	nigeria	PROPN
aijbe-683	268	40	is	be	AUX
aijbe-683	268	41	jointly	jointly	ADV
aijbe-683	268	42	explained	explain	VERB
aijbe-683	268	43	by	by	ADP
aijbe-683	268	44	the	the	DET
aijbe-683	268	45	explanatory	explanatory	ADJ
aijbe-683	268	46	variables	variable	NOUN
aijbe-683	268	47	(	(	PUNCT
aijbe-683	268	48	evp	evp	NOUN
aijbe-683	268	49	and	and	CCONJ
aijbe-683	268	50	fsz	fsz	NOUN
aijbe-683	268	51	)	)	PUNCT
aijbe-683	268	52	.	.	PUNCT
aijbe-683	269	1	the	the	DET
aijbe-683	269	2	r	r	NOUN
aijbe-683	269	3	-	-	PUNCT
aijbe-683	269	4	squared	square	VERB
aijbe-683	269	5	of	of	ADP
aijbe-683	269	6	80	80	NUM
aijbe-683	269	7	%	%	NOUN
aijbe-683	269	8	did	do	AUX
aijbe-683	269	9	not	not	PART
aijbe-683	269	10	constitute	constitute	VERB
aijbe-683	269	11	a	a	DET
aijbe-683	269	12	problem	problem	NOUN
aijbe-683	269	13	to	to	ADP
aijbe-683	269	14	the	the	DET
aijbe-683	269	15	study	study	NOUN
aijbe-683	269	16	because	because	SCONJ
aijbe-683	269	17	the	the	DET
aijbe-683	269	18	f	f	PROPN
aijbe-683	269	19	statistics	statistic	NOUN
aijbe-683	269	20	value	value	NOUN
aijbe-683	269	21	of	of	ADP
aijbe-683	269	22	19.53979	19.53979	NUM
aijbe-683	269	23	with	with	ADP
aijbe-683	269	24	an	an	DET
aijbe-683	269	25	associated	associated	ADJ
aijbe-683	269	26	prob.>f	prob.>f	NOUN
aijbe-683	269	27	=	=	SYM
aijbe-683	269	28	0.001366	0.001366	NUM
aijbe-683	269	29	indicates	indicate	VERB
aijbe-683	269	30	that	that	SCONJ
aijbe-683	269	31	the	the	DET
aijbe-683	269	32	model	model	NOUN
aijbe-683	269	33	is	be	AUX
aijbe-683	269	34	fit	fit	ADJ
aijbe-683	269	35	to	to	PART
aijbe-683	269	36	explain	explain	VERB
aijbe-683	269	37	the	the	DET
aijbe-683	269	38	relationship	relationship	NOUN
aijbe-683	269	39	expressed	express	VERB
aijbe-683	269	40	in	in	ADP
aijbe-683	269	41	the	the	DET
aijbe-683	269	42	study	study	NOUN
aijbe-683	269	43	model	model	NOUN
aijbe-683	269	44	.	.	PUNCT
aijbe-683	270	1	the	the	DET
aijbe-683	270	2	value	value	NOUN
aijbe-683	270	3	of	of	ADP
aijbe-683	270	4	adjusted	adjust	VERB
aijbe-683	270	5	of	of	ADP
aijbe-683	270	6	80	80	NUM
aijbe-683	270	7	%	%	NOUN
aijbe-683	270	8	also	also	ADV
aijbe-683	270	9	shows	show	VERB
aijbe-683	270	10	that	that	SCONJ
aijbe-683	270	11	20	20	NUM
aijbe-683	270	12	%	%	NOUN
aijbe-683	270	13	of	of	ADP
aijbe-683	270	14	the	the	DET
aijbe-683	270	15	variation	variation	NOUN
aijbe-683	270	16	in	in	ADP
aijbe-683	270	17	the	the	DET
aijbe-683	270	18	dependent	dependent	ADJ
aijbe-683	270	19	variable	variable	NOUN
aijbe-683	270	20	is	be	AUX
aijbe-683	270	21	explained	explain	VERB
aijbe-683	270	22	by	by	ADP
aijbe-683	270	23	other	other	ADJ
aijbe-683	270	24	factors	factor	NOUN
aijbe-683	270	25	not	not	PART
aijbe-683	270	26	captured	capture	VERB
aijbe-683	270	27	in	in	ADP
aijbe-683	270	28	the	the	DET
aijbe-683	270	29	study	study	NOUN
aijbe-683	270	30	model	model	NOUN
aijbe-683	270	31	.	.	PUNCT
aijbe-683	271	1	this	this	PRON
aijbe-683	271	2	suggests	suggest	VERB
aijbe-683	271	3	that	that	SCONJ
aijbe-683	271	4	apart	apart	ADV
aijbe-683	271	5	from	from	ADP
aijbe-683	271	6	evp	evp	NOUN
aijbe-683	271	7	and	and	CCONJ
aijbe-683	271	8	fsz	fsz	NOUN
aijbe-683	271	9	,	,	PUNCT
aijbe-683	271	10	there	there	PRON
aijbe-683	271	11	are	be	VERB
aijbe-683	271	12	other	other	ADJ
aijbe-683	271	13	factors	factor	NOUN
aijbe-683	271	14	that	that	PRON
aijbe-683	271	15	mitigate	mitigate	VERB
aijbe-683	271	16	eps	ep	NOUN
aijbe-683	271	17	of	of	ADP
aijbe-683	271	18	quoted	quote	VERB
aijbe-683	271	19	consumer	consumer	NOUN
aijbe-683	271	20	goods	good	NOUN
aijbe-683	271	21	firms	firm	NOUN
aijbe-683	271	22	in	in	ADP
aijbe-683	271	23	nigeria	nigeria	PROPN
aijbe-683	271	24	.	.	PUNCT
aijbe-683	272	1	test	test	NOUN
aijbe-683	272	2	of	of	ADP
aijbe-683	272	3	autocorrelation	autocorrelation	NOUN
aijbe-683	272	4	:	:	PUNCT
aijbe-683	272	5	using	use	VERB
aijbe-683	272	6	durbin	durbin	NOUN
aijbe-683	272	7	-	-	PUNCT
aijbe-683	272	8	waston	waston	NOUN
aijbe-683	272	9	(	(	PUNCT
aijbe-683	272	10	dw	dw	NOUN
aijbe-683	272	11	)	)	PUNCT
aijbe-683	272	12	statistics	statistic	NOUN
aijbe-683	272	13	which	which	PRON
aijbe-683	272	14	we	we	PRON
aijbe-683	272	15	obtained	obtain	VERB
aijbe-683	272	16	from	from	ADP
aijbe-683	272	17	our	our	PRON
aijbe-683	272	18	regression	regression	NOUN
aijbe-683	272	19	result	result	NOUN
aijbe-683	272	20	in	in	ADP
aijbe-683	272	21	table	table	NOUN
aijbe-683	272	22	3	3	NUM
aijbe-683	272	23	,	,	PUNCT
aijbe-683	272	24	it	it	PRON
aijbe-683	272	25	is	be	AUX
aijbe-683	272	26	observed	observe	VERB
aijbe-683	272	27	that	that	SCONJ
aijbe-683	272	28	dw	dw	PROPN
aijbe-683	272	29	statistics	statistics	PROPN
aijbe-683	272	30	is	be	AUX
aijbe-683	272	31	1.680116	1.680116	NUM
aijbe-683	272	32	and	and	CCONJ
aijbe-683	272	33	an	an	DET
aijbe-683	272	34	akika	akika	ADJ
aijbe-683	272	35	info	info	NOUN
aijbe-683	272	36	criterion	criterion	NOUN
aijbe-683	272	37	and	and	CCONJ
aijbe-683	272	38	schwarz	schwarz	NOUN
aijbe-683	272	39	criterion	criterion	NOUN
aijbe-683	272	40	which	which	PRON
aijbe-683	272	41	are	be	AUX
aijbe-683	272	42	1.434969	1.434969	NUM
aijbe-683	272	43	and	and	CCONJ
aijbe-683	272	44	1.501143	1.501143	NUM
aijbe-683	272	45	respectively	respectively	ADV
aijbe-683	272	46	also	also	ADV
aijbe-683	272	47	further	far	ADV
aijbe-683	272	48	confirms	confirm	VERB
aijbe-683	272	49	that	that	SCONJ
aijbe-683	272	50	our	our	PRON
aijbe-683	272	51	model	model	NOUN
aijbe-683	272	52	is	be	AUX
aijbe-683	272	53	well	well	ADV
aijbe-683	272	54	specified	specify	VERB
aijbe-683	272	55	.	.	PUNCT
aijbe-683	273	1	in	in	ADP
aijbe-683	273	2	addition	addition	NOUN
aijbe-683	273	3	to	to	ADP
aijbe-683	273	4	the	the	DET
aijbe-683	273	5	above	above	NOUN
aijbe-683	273	6	,	,	PUNCT
aijbe-683	273	7	the	the	DET
aijbe-683	273	8	specific	specific	ADJ
aijbe-683	273	9	findings	finding	NOUN
aijbe-683	273	10	from	from	ADP
aijbe-683	273	11	each	each	DET
aijbe-683	273	12	explanatory	explanatory	ADJ
aijbe-683	273	13	variable	variable	NOUN
aijbe-683	273	14	are	be	AUX
aijbe-683	273	15	provided	provide	VERB
aijbe-683	273	16	as	as	SCONJ
aijbe-683	273	17	follows	follow	VERB
aijbe-683	273	18	:	:	PUNCT
aijbe-683	273	19	the	the	DET
aijbe-683	273	20	results	result	NOUN
aijbe-683	273	21	in	in	ADP
aijbe-683	273	22	table	table	NOUN
aijbe-683	273	23	3	3	NUM
aijbe-683	273	24	illustrated	illustrate	VERB
aijbe-683	273	25	that	that	SCONJ
aijbe-683	273	26	environmental	environmental	ADJ
aijbe-683	273	27	protection	protection	NOUN
aijbe-683	273	28	disclosure	disclosure	NOUN
aijbe-683	273	29	has	have	VERB
aijbe-683	273	30	a	a	DET
aijbe-683	273	31	positive	positive	ADJ
aijbe-683	273	32	but	but	CCONJ
aijbe-683	273	33	insignificant	insignificant	ADJ
aijbe-683	273	34	effect	effect	NOUN
aijbe-683	273	35	with	with	ADP
aijbe-683	273	36	earnings	earning	NOUN
aijbe-683	273	37	per	per	ADP
aijbe-683	273	38	share	share	NOUN
aijbe-683	273	39	measured	measure	VERB
aijbe-683	273	40	with	with	ADP
aijbe-683	273	41	a	a	DET
aijbe-683	273	42	beta	beta	ADJ
aijbe-683	273	43	coefficient	coefficient	NOUN
aijbe-683	273	44	(	(	PUNCT
aijbe-683	273	45	β1	β1	PROPN
aijbe-683	273	46	)	)	PUNCT
aijbe-683	273	47	and	and	CCONJ
aijbe-683	273	48	tvalue	tvalue	NOUN
aijbe-683	273	49	of	of	ADP
aijbe-683	273	50	0.205760	0.205760	NUM
aijbe-683	273	51	and	and	CCONJ
aijbe-683	273	52	1.204568	1.204568	NUM
aijbe-683	273	53	respectively	respectively	ADV
aijbe-683	273	54	and	and	CCONJ
aijbe-683	273	55	pvalue	pvalue	NOUN
aijbe-683	273	56	of	of	ADP
aijbe-683	273	57	0.268	0.268	NUM
aijbe-683	273	58	,	,	PUNCT
aijbe-683	273	59	while	while	SCONJ
aijbe-683	273	60	firm	firm	ADJ
aijbe-683	273	61	size	size	NOUN
aijbe-683	273	62	has	have	VERB
aijbe-683	273	63	a	a	DET
aijbe-683	273	64	positive	positive	ADJ
aijbe-683	273	65	and	and	CCONJ
aijbe-683	273	66	significant	significant	ADJ
aijbe-683	273	67	effect	effect	NOUN
aijbe-683	273	68	with	with	ADP
aijbe-683	273	69	earnings	earning	NOUN
aijbe-683	273	70	per	per	ADP
aijbe-683	273	71	share	share	NOUN
aijbe-683	273	72	measured	measure	VERB
aijbe-683	273	73	with	with	ADP
aijbe-683	273	74	a	a	DET
aijbe-683	273	75	beta	beta	ADJ
aijbe-683	273	76	coefficient	coefficient	NOUN
aijbe-683	273	77	(	(	PUNCT
aijbe-683	273	78	β1	β1	PROPN
aijbe-683	273	79	)	)	PUNCT
aijbe-683	273	80	and	and	CCONJ
aijbe-683	273	81	tvalue	tvalue	NOUN
aijbe-683	273	82	of	of	ADP
aijbe-683	273	83	3.800	3.800	NUM
aijbe-683	273	84	and	and	CCONJ
aijbe-683	273	85	4.583	4.583	NUM
aijbe-683	273	86	respectively	respectively	ADV
aijbe-683	273	87	and	and	CCONJ
aijbe-683	273	88	pvalue	pvalue	NOUN
aijbe-683	273	89	of	of	ADP
aijbe-683	273	90	0.003	0.003	NUM
aijbe-683	273	91	.	.	PUNCT
aijbe-683	274	1	decision	decision	NOUN
aijbe-683	274	2	since	since	SCONJ
aijbe-683	274	3	the	the	DET
aijbe-683	274	4	prob(f	prob(f	NOUN
aijbe-683	274	5	-	-	PUNCT
aijbe-683	274	6	statistic	statistic	NOUN
aijbe-683	274	7	)	)	PUNCT
aijbe-683	274	8	=	=	PUNCT
aijbe-683	275	1	0.001366	0.001366	NUM
aijbe-683	275	2	of	of	ADP
aijbe-683	275	3	the	the	DET
aijbe-683	275	4	test	test	NOUN
aijbe-683	275	5	and	and	CCONJ
aijbe-683	275	6	is	be	AUX
aijbe-683	275	7	less	less	ADJ
aijbe-683	275	8	than	than	ADP
aijbe-683	275	9	0.05	0.05	NUM
aijbe-683	275	10	(	(	PUNCT
aijbe-683	275	11	5	5	NUM
aijbe-683	275	12	%	%	NOUN
aijbe-683	275	13	)	)	PUNCT
aijbe-683	276	1	,	,	PUNCT
aijbe-683	276	2	this	this	DET
aijbe-683	276	3	study	study	NOUN
aijbe-683	276	4	upholds	uphold	VERB
aijbe-683	276	5	that	that	SCONJ
aijbe-683	276	6	there	there	PRON
aijbe-683	276	7	is	be	VERB
aijbe-683	276	8	a	a	DET
aijbe-683	276	9	significant	significant	ADJ
aijbe-683	276	10	effect	effect	NOUN
aijbe-683	276	11	between	between	ADP
aijbe-683	276	12	environmental	environmental	ADJ
aijbe-683	276	13	protection	protection	NOUN
aijbe-683	276	14	disclosure	disclosure	NOUN
aijbe-683	276	15	and	and	CCONJ
aijbe-683	276	16	earnings	earning	NOUN
aijbe-683	276	17	per	per	ADP
aijbe-683	276	18	share	share	NOUN
aijbe-683	276	19	of	of	ADP
aijbe-683	276	20	listed	list	VERB
aijbe-683	276	21	consumer	consumer	NOUN
aijbe-683	276	22	goods	good	NOUN
aijbe-683	276	23	firms	firm	NOUN
aijbe-683	276	24	in	in	ADP
aijbe-683	276	25	nigeria	nigeria	PROPN
aijbe-683	276	26	at	at	ADP
aijbe-683	276	27	5	5	NUM
aijbe-683	276	28	%	%	NOUN
aijbe-683	276	29	level	level	NOUN
aijbe-683	276	30	of	of	ADP
aijbe-683	276	31	significance	significance	NOUN
aijbe-683	276	32	.	.	PUNCT
aijbe-683	277	1	thus	thus	ADV
aijbe-683	277	2	,	,	PUNCT
aijbe-683	277	3	null	null	ADJ
aijbe-683	277	4	hypothesis	hypothesis	NOUN
aijbe-683	277	5	is	be	AUX
aijbe-683	277	6	rejected	reject	VERB
aijbe-683	277	7	and	and	CCONJ
aijbe-683	277	8	alternative	alternative	ADJ
aijbe-683	277	9	hypothesis	hypothesis	NOUN
aijbe-683	277	10	accepted	accept	VERB
aijbe-683	277	11	.	.	PUNCT
aijbe-683	278	1	hypothesis	hypothesis	NOUN
aijbe-683	278	2	two	two	NUM
aijbe-683	278	3	ho2	ho2	NOUN
aijbe-683	278	4	:	:	PUNCT
aijbe-683	278	5	there	there	PRON
aijbe-683	278	6	is	be	VERB
aijbe-683	278	7	no	no	DET
aijbe-683	278	8	significant	significant	ADJ
aijbe-683	278	9	effect	effect	NOUN
aijbe-683	278	10	of	of	ADP
aijbe-683	278	11	employee	employee	NOUN
aijbe-683	278	12	welfare	welfare	NOUN
aijbe-683	278	13	disclosure	disclosure	NOUN
aijbe-683	278	14	on	on	ADP
aijbe-683	278	15	earnings	earning	NOUN
aijbe-683	278	16	per	per	ADP
aijbe-683	278	17	share	share	NOUN
aijbe-683	278	18	of	of	ADP
aijbe-683	278	19	listed	list	VERB
aijbe-683	278	20	consumer	consumer	NOUN
aijbe-683	278	21	goods	good	NOUN
aijbe-683	278	22	firms	firm	NOUN
aijbe-683	278	23	in	in	ADP
aijbe-683	278	24	nigeria	nigeria	PROPN
aijbe-683	278	25	.	.	PUNCT
aijbe-683	279	1	ezejofor	ezejofor	PROPN
aijbe-683	279	2	,	,	PUNCT
aijbe-683	279	3	raymond	raymond	PROPN
aijbe-683	279	4	a	a	PRON
aijbe-683	279	5	,	,	PUNCT
aijbe-683	279	6	ozuomba	ozuomba	PROPN
aijbe-683	279	7	chidinma	chidinma	PROPN
aijbe-683	279	8	nwamaka	nwamaka	PROPN
aijbe-683	279	9	,	,	PUNCT
aijbe-683	279	10	udochukwu	udochukwu	ADJ
aijbe-683	279	11	chikaodili	chikaodili	NOUN
aijbe-683	279	12	n	n	PROPN
aijbe-683	279	13	and	and	CCONJ
aijbe-683	279	14	alamene	alamene	PROPN
aijbe-683	279	15	inimotimi	inimotimi	PROPN
aijbe-683	279	16	thursday	thursday	PROPN
aijbe-683	279	17	(	(	PUNCT
aijbe-683	279	18	2024	2024	NUM
aijbe-683	279	19	)	)	PUNCT
aijbe-683	279	20	14	14	NUM
aijbe-683	279	21	american	american	ADJ
aijbe-683	279	22	interdisciplinary	interdisciplinary	ADJ
aijbe-683	279	23	journal	journal	NOUN
aijbe-683	279	24	of	of	ADP
aijbe-683	279	25	business	business	NOUN
aijbe-683	279	26	and	and	CCONJ
aijbe-683	279	27	economics	economic	NOUN
aijbe-683	279	28	|	|	ADV
aijbe-683	279	29	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-683	279	30	table	table	NOUN
aijbe-683	279	31	3	3	NUM
aijbe-683	279	32	:	:	PUNCT
aijbe-683	279	33	regression	regression	VERB
aijbe-683	279	34	analysis	analysis	NOUN
aijbe-683	279	35	between	between	ADP
aijbe-683	279	36	eps	eps	PROPN
aijbe-683	279	37	,	,	PUNCT
aijbe-683	279	38	evp	evp	NOUN
aijbe-683	279	39	and	and	CCONJ
aijbe-683	279	40	fsz	fsz	NOUN
aijbe-683	279	41	dependent	dependent	ADJ
aijbe-683	279	42	variable	variable	NOUN
aijbe-683	279	43	:	:	PUNCT
aijbe-683	279	44	eps	eps	NOUN
aijbe-683	279	45	method	method	NOUN
aijbe-683	279	46	:	:	PUNCT
aijbe-683	279	47	least	least	ADJ
aijbe-683	279	48	squares	square	NOUN
aijbe-683	279	49	date	date	NOUN
aijbe-683	279	50	:	:	PUNCT
aijbe-683	279	51	01/10/24	01/10/24	NUM
aijbe-683	279	52	time	time	NOUN
aijbe-683	279	53	:	:	PUNCT
aijbe-683	279	54	23:01	23:01	NUM
aijbe-683	279	55	sample	sample	NOUN
aijbe-683	279	56	:	:	PUNCT
aijbe-683	279	57	2013	2013	NUM
aijbe-683	279	58	2022	2022	NUM
aijbe-683	279	59	included	include	VERB
aijbe-683	279	60	observations	observation	NOUN
aijbe-683	279	61	:	:	PUNCT
aijbe-683	279	62	10	10	NUM
aijbe-683	279	63	variable	variable	ADJ
aijbe-683	279	64	coefficient	coefficient	NOUN
aijbe-683	279	65	std	std	NOUN
aijbe-683	279	66	.	.	NOUN
aijbe-683	279	67	error	error	NOUN
aijbe-683	279	68	t	t	NOUN
aijbe-683	279	69	-	-	PUNCT
aijbe-683	279	70	statistic	statistic	NOUN
aijbe-683	279	71	prob	prob	NOUN
aijbe-683	279	72	.	.	PUNCT
aijbe-683	280	1	c	c	NOUN
aijbe-683	280	2	0.355766	0.355766	NUM
aijbe-683	280	3	0.267822	0.267822	NUM
aijbe-683	280	4	1.328367	1.328367	NUM
aijbe-683	280	5	0.2257	0.2257	NUM
aijbe-683	280	6	emw	emw	PROPN
aijbe-683	280	7	6.27e-09	6.27e-09	NUM
aijbe-683	280	8	4.37e-09	4.37e-09	NUM
aijbe-683	280	9	1.436021	1.436021	NUM
aijbe-683	280	10	0.1941	0.1941	NUM
aijbe-683	280	11	fsz	fsz	NOUN
aijbe-683	280	12	4.55e-08	4.55e-08	NUM
aijbe-683	280	13	6.98e-09	6.98e-09	NUM
aijbe-683	280	14	6.512451	6.512451	NUM
aijbe-683	280	15	0.0003	0.0003	NUM
aijbe-683	280	16	r	r	NOUN
aijbe-683	280	17	-	-	PUNCT
aijbe-683	280	18	squared	square	VERB
aijbe-683	280	19	0.858334	0.858334	NUM
aijbe-683	280	20	mean	mean	NOUN
aijbe-683	280	21	dependent	dependent	ADJ
aijbe-683	280	22	var	var	NOUN
aijbe-683	280	23	2.015057	2.015057	NUM
aijbe-683	280	24	adjusted	adjusted	ADJ
aijbe-683	280	25	r	r	NOUN
aijbe-683	280	26	-	-	PUNCT
aijbe-683	280	27	squared	square	VERB
aijbe-683	280	28	0.817858	0.817858	NUM
aijbe-683	280	29	s.d	s.d	PROPN
aijbe-683	280	30	.	.	PUNCT
aijbe-683	281	1	dependent	dependent	ADJ
aijbe-683	281	2	var	var	NOUN
aijbe-683	281	3	0.509256	0.509256	NUM
aijbe-683	281	4	s.e	s.e	PROPN
aijbe-683	281	5	.	.	PROPN
aijbe-683	281	6	of	of	ADP
aijbe-683	281	7	regression	regression	NOUN
aijbe-683	281	8	0.217341	0.217341	NUM
aijbe-683	281	9	akaike	akaike	ADJ
aijbe-683	281	10	info	info	NOUN
aijbe-683	281	11	criterion	criterion	NOUN
aijbe-683	281	12	0.028625	0.028625	NUM
aijbe-683	281	13	sum	sum	NOUN
aijbe-683	281	14	squared	square	VERB
aijbe-683	281	15	resid	resid	NOUN
aijbe-683	281	16	0.330659	0.330659	NUM
aijbe-683	281	17	schwarz	schwarz	NOUN
aijbe-683	281	18	criterion	criterion	NOUN
aijbe-683	281	19	0.119401	0.119401	NUM
aijbe-683	281	20	log	log	NOUN
aijbe-683	281	21	likelihood	likelihood	NOUN
aijbe-683	281	22	2.856875	2.856875	NUM
aijbe-683	281	23	hannan	hannan	PROPN
aijbe-683	281	24	-	-	PUNCT
aijbe-683	281	25	quinn	quinn	PROPN
aijbe-683	281	26	criter	criter	NOUN
aijbe-683	281	27	.	.	PUNCT
aijbe-683	282	1	-0.070955	-0.070955	NOUN
aijbe-683	283	1	f	f	X
aijbe-683	283	2	-	-	PUNCT
aijbe-683	283	3	statistic	statistic	ADJ
aijbe-683	283	4	21.20602	21.20602	NUM
aijbe-683	283	5	durbin	durbin	ADJ
aijbe-683	283	6	-	-	PUNCT
aijbe-683	283	7	watson	watson	NOUN
aijbe-683	283	8	stat	stat	PROPN
aijbe-683	283	9	1.188281	1.188281	NUM
aijbe-683	283	10	prob(f	prob(f	NOUN
aijbe-683	283	11	-	-	PUNCT
aijbe-683	283	12	statistic	statistic	NOUN
aijbe-683	283	13	)	)	PUNCT
aijbe-683	283	14	0.001070	0.001070	NUM
aijbe-683	283	15	interpretation	interpretation	NOUN
aijbe-683	283	16	of	of	ADP
aijbe-683	283	17	regression	regression	NOUN
aijbe-683	283	18	result	result	NOUN
aijbe-683	283	19	in	in	ADP
aijbe-683	283	20	table	table	NOUN
aijbe-683	283	21	4	4	NUM
aijbe-683	283	22	,	,	PUNCT
aijbe-683	283	23	r	r	NOUN
aijbe-683	283	24	-	-	PUNCT
aijbe-683	283	25	squared	square	VERB
aijbe-683	283	26	and	and	CCONJ
aijbe-683	283	27	adjusted	adjust	VERB
aijbe-683	283	28	squared	squared	ADJ
aijbe-683	283	29	values	value	NOUN
aijbe-683	283	30	were	be	AUX
aijbe-683	283	31	(	(	PUNCT
aijbe-683	283	32	0.86	0.86	NUM
aijbe-683	283	33	)	)	PUNCT
aijbe-683	283	34	and	and	CCONJ
aijbe-683	283	35	(	(	PUNCT
aijbe-683	283	36	0.82	0.82	NUM
aijbe-683	283	37	)	)	PUNCT
aijbe-683	283	38	respectively	respectively	ADV
aijbe-683	283	39	.	.	PUNCT
aijbe-683	284	1	the	the	PRON
aijbe-683	284	2	indicates	indicate	VERB
aijbe-683	284	3	that	that	SCONJ
aijbe-683	284	4	all	all	DET
aijbe-683	284	5	the	the	DET
aijbe-683	284	6	independent	independent	ADJ
aijbe-683	284	7	variables	variable	NOUN
aijbe-683	284	8	jointly	jointly	ADV
aijbe-683	284	9	explain	explain	VERB
aijbe-683	284	10	about	about	ADP
aijbe-683	284	11	82	82	NUM
aijbe-683	284	12	%	%	NOUN
aijbe-683	284	13	of	of	ADP
aijbe-683	284	14	the	the	DET
aijbe-683	284	15	systematic	systematic	ADJ
aijbe-683	284	16	variations	variation	NOUN
aijbe-683	284	17	in	in	ADP
aijbe-683	284	18	earnings	earning	NOUN
aijbe-683	284	19	per	per	ADP
aijbe-683	284	20	share	share	NOUN
aijbe-683	284	21	(	(	PUNCT
aijbe-683	284	22	eps	eps	PROPN
aijbe-683	284	23	)	)	PUNCT
aijbe-683	284	24	of	of	ADP
aijbe-683	284	25	our	our	PRON
aijbe-683	284	26	samples	sample	NOUN
aijbe-683	284	27	firms	firm	NOUN
aijbe-683	284	28	over	over	ADP
aijbe-683	284	29	the	the	DET
aijbe-683	284	30	ten	ten	NUM
aijbe-683	284	31	years	year	NOUN
aijbe-683	284	32	periods	period	NOUN
aijbe-683	284	33	(	(	PUNCT
aijbe-683	284	34	2013	2013	NUM
aijbe-683	284	35	-	-	SYM
aijbe-683	284	36	2022	2022	NUM
aijbe-683	284	37	)	)	PUNCT
aijbe-683	284	38	.	.	PUNCT
aijbe-683	285	1	table	table	NOUN
aijbe-683	285	2	4	4	NUM
aijbe-683	285	3	reveals	reveal	VERB
aijbe-683	285	4	an	an	DET
aijbe-683	285	5	adjusted	adjusted	ADJ
aijbe-683	285	6	r	r	NOUN
aijbe-683	285	7	-	-	PUNCT
aijbe-683	285	8	squared	square	VERB
aijbe-683	285	9	value	value	NOUN
aijbe-683	285	10	of	of	ADP
aijbe-683	285	11	0.82,which	0.82,which	PRON
aijbe-683	285	12	represents	represent	VERB
aijbe-683	285	13	the	the	DET
aijbe-683	285	14	coefficient	coefficient	NOUN
aijbe-683	285	15	of	of	ADP
aijbe-683	285	16	multiple	multiple	ADJ
aijbe-683	285	17	determinations	determination	NOUN
aijbe-683	285	18	imply	imply	VERB
aijbe-683	285	19	that	that	SCONJ
aijbe-683	285	20	82	82	NUM
aijbe-683	285	21	%	%	NOUN
aijbe-683	285	22	of	of	ADP
aijbe-683	285	23	the	the	DET
aijbe-683	285	24	total	total	ADJ
aijbe-683	285	25	variation	variation	NOUN
aijbe-683	285	26	in	in	ADP
aijbe-683	285	27	the	the	DET
aijbe-683	285	28	dependent	dependent	ADJ
aijbe-683	285	29	variable	variable	NOUN
aijbe-683	285	30	(	(	PUNCT
aijbe-683	285	31	eps	eps	PROPN
aijbe-683	285	32	)	)	PUNCT
aijbe-683	285	33	of	of	ADP
aijbe-683	285	34	quoted	quote	VERB
aijbe-683	285	35	consumer	consumer	NOUN
aijbe-683	285	36	goods	good	NOUN
aijbe-683	285	37	firms	firm	NOUN
aijbe-683	285	38	in	in	ADP
aijbe-683	285	39	nigeria	nigeria	PROPN
aijbe-683	285	40	is	be	AUX
aijbe-683	285	41	jointly	jointly	ADV
aijbe-683	285	42	explained	explain	VERB
aijbe-683	285	43	by	by	ADP
aijbe-683	285	44	the	the	DET
aijbe-683	285	45	explanatory	explanatory	ADJ
aijbe-683	285	46	variables	variable	NOUN
aijbe-683	285	47	(	(	PUNCT
aijbe-683	285	48	emw	emw	NOUN
aijbe-683	285	49	and	and	CCONJ
aijbe-683	285	50	fsz	fsz	PROPN
aijbe-683	285	51	)	)	PUNCT
aijbe-683	285	52	.	.	PUNCT
aijbe-683	286	1	the	the	DET
aijbe-683	286	2	r	r	NOUN
aijbe-683	286	3	-	-	PUNCT
aijbe-683	286	4	squared	square	VERB
aijbe-683	286	5	of	of	ADP
aijbe-683	286	6	82	82	NUM
aijbe-683	286	7	%	%	NOUN
aijbe-683	286	8	did	do	AUX
aijbe-683	286	9	not	not	PART
aijbe-683	286	10	constitute	constitute	VERB
aijbe-683	286	11	a	a	DET
aijbe-683	286	12	problem	problem	NOUN
aijbe-683	286	13	to	to	ADP
aijbe-683	286	14	the	the	DET
aijbe-683	286	15	study	study	NOUN
aijbe-683	286	16	because	because	SCONJ
aijbe-683	286	17	the	the	DET
aijbe-683	286	18	f	f	PROPN
aijbe-683	286	19	statistics	statistic	NOUN
aijbe-683	286	20	value	value	NOUN
aijbe-683	286	21	of	of	ADP
aijbe-683	286	22	21.20602	21.20602	NUM
aijbe-683	286	23	with	with	ADP
aijbe-683	286	24	an	an	DET
aijbe-683	286	25	associated	associated	ADJ
aijbe-683	286	26	prob.>f	prob.>f	NOUN
aijbe-683	286	27	=	=	SYM
aijbe-683	286	28	0.001070	0.001070	NUM
aijbe-683	286	29	indicates	indicate	VERB
aijbe-683	286	30	that	that	SCONJ
aijbe-683	286	31	the	the	DET
aijbe-683	286	32	model	model	NOUN
aijbe-683	286	33	is	be	AUX
aijbe-683	286	34	fit	fit	ADJ
aijbe-683	286	35	to	to	PART
aijbe-683	286	36	explain	explain	VERB
aijbe-683	286	37	the	the	DET
aijbe-683	286	38	relationship	relationship	NOUN
aijbe-683	286	39	expressed	express	VERB
aijbe-683	286	40	in	in	ADP
aijbe-683	286	41	the	the	DET
aijbe-683	286	42	study	study	NOUN
aijbe-683	286	43	model	model	NOUN
aijbe-683	286	44	.	.	PUNCT
aijbe-683	287	1	the	the	DET
aijbe-683	287	2	value	value	NOUN
aijbe-683	287	3	of	of	ADP
aijbe-683	287	4	adjusted	adjust	VERB
aijbe-683	287	5	of	of	ADP
aijbe-683	287	6	82	82	NUM
aijbe-683	287	7	%	%	NOUN
aijbe-683	287	8	also	also	ADV
aijbe-683	287	9	shows	show	VERB
aijbe-683	287	10	that	that	SCONJ
aijbe-683	287	11	18	18	NUM
aijbe-683	287	12	%	%	NOUN
aijbe-683	287	13	of	of	ADP
aijbe-683	287	14	the	the	DET
aijbe-683	287	15	variation	variation	NOUN
aijbe-683	287	16	in	in	ADP
aijbe-683	287	17	the	the	DET
aijbe-683	287	18	dependent	dependent	ADJ
aijbe-683	287	19	variable	variable	NOUN
aijbe-683	287	20	is	be	AUX
aijbe-683	287	21	explained	explain	VERB
aijbe-683	287	22	by	by	ADP
aijbe-683	287	23	other	other	ADJ
aijbe-683	287	24	factors	factor	NOUN
aijbe-683	287	25	not	not	PART
aijbe-683	287	26	captured	capture	VERB
aijbe-683	287	27	in	in	ADP
aijbe-683	287	28	the	the	DET
aijbe-683	287	29	study	study	NOUN
aijbe-683	287	30	model	model	NOUN
aijbe-683	287	31	.	.	PUNCT
aijbe-683	288	1	this	this	PRON
aijbe-683	288	2	suggests	suggest	VERB
aijbe-683	288	3	that	that	SCONJ
aijbe-683	288	4	apart	apart	ADV
aijbe-683	288	5	from	from	ADP
aijbe-683	288	6	emw	emw	PROPN
aijbe-683	288	7	and	and	CCONJ
aijbe-683	288	8	fsz	fsz	PROPN
aijbe-683	288	9	,	,	PUNCT
aijbe-683	288	10	there	there	PRON
aijbe-683	288	11	are	be	VERB
aijbe-683	288	12	other	other	ADJ
aijbe-683	288	13	factors	factor	NOUN
aijbe-683	288	14	that	that	PRON
aijbe-683	288	15	mitigate	mitigate	VERB
aijbe-683	288	16	eps	ep	NOUN
aijbe-683	288	17	of	of	ADP
aijbe-683	288	18	quoted	quote	VERB
aijbe-683	288	19	consumer	consumer	NOUN
aijbe-683	288	20	goods	good	NOUN
aijbe-683	288	21	firms	firm	NOUN
aijbe-683	288	22	in	in	ADP
aijbe-683	288	23	nigeria	nigeria	PROPN
aijbe-683	288	24	.	.	PUNCT
aijbe-683	289	1	test	test	NOUN
aijbe-683	289	2	of	of	ADP
aijbe-683	289	3	autocorrelation	autocorrelation	NOUN
aijbe-683	289	4	:	:	PUNCT
aijbe-683	289	5	using	use	VERB
aijbe-683	289	6	durbin	durbin	NOUN
aijbe-683	289	7	-	-	PUNCT
aijbe-683	289	8	waston	waston	NOUN
aijbe-683	289	9	(	(	PUNCT
aijbe-683	289	10	dw	dw	NOUN
aijbe-683	289	11	)	)	PUNCT
aijbe-683	289	12	statistics	statistic	NOUN
aijbe-683	289	13	which	which	PRON
aijbe-683	289	14	we	we	PRON
aijbe-683	289	15	obtained	obtain	VERB
aijbe-683	289	16	from	from	ADP
aijbe-683	289	17	our	our	PRON
aijbe-683	289	18	regression	regression	NOUN
aijbe-683	289	19	result	result	NOUN
aijbe-683	289	20	in	in	ADP
aijbe-683	289	21	table	table	NOUN
aijbe-683	289	22	4	4	NUM
aijbe-683	289	23	,	,	PUNCT
aijbe-683	289	24	it	it	PRON
aijbe-683	289	25	is	be	AUX
aijbe-683	289	26	observed	observe	VERB
aijbe-683	289	27	that	that	SCONJ
aijbe-683	289	28	dw	dw	PROPN
aijbe-683	289	29	statistics	statistics	PROPN
aijbe-683	289	30	is	be	AUX
aijbe-683	289	31	1.188281	1.188281	NUM
aijbe-683	289	32	and	and	CCONJ
aijbe-683	289	33	an	an	DET
aijbe-683	289	34	akika	akika	ADJ
aijbe-683	289	35	info	info	NOUN
aijbe-683	289	36	criterion	criterion	NOUN
aijbe-683	289	37	and	and	CCONJ
aijbe-683	289	38	schwarz	schwarz	NOUN
aijbe-683	289	39	criterion	criterion	NOUN
aijbe-683	289	40	which	which	PRON
aijbe-683	289	41	are	be	AUX
aijbe-683	289	42	0.028625	0.028625	NUM
aijbe-683	289	43	and	and	CCONJ
aijbe-683	289	44	0.119401	0.119401	NUM
aijbe-683	289	45	respectively	respectively	ADV
aijbe-683	289	46	also	also	ADV
aijbe-683	289	47	further	far	ADV
aijbe-683	289	48	confirms	confirm	VERB
aijbe-683	289	49	that	that	SCONJ
aijbe-683	289	50	our	our	PRON
aijbe-683	289	51	model	model	NOUN
aijbe-683	289	52	is	be	AUX
aijbe-683	289	53	well	well	ADV
aijbe-683	289	54	specified	specify	VERB
aijbe-683	289	55	.	.	PUNCT
aijbe-683	290	1	in	in	ADP
aijbe-683	290	2	addition	addition	NOUN
aijbe-683	290	3	to	to	ADP
aijbe-683	290	4	the	the	DET
aijbe-683	290	5	above	above	NOUN
aijbe-683	290	6	,	,	PUNCT
aijbe-683	290	7	the	the	DET
aijbe-683	290	8	specific	specific	ADJ
aijbe-683	290	9	findings	finding	NOUN
aijbe-683	290	10	from	from	ADP
aijbe-683	290	11	each	each	DET
aijbe-683	290	12	explanatory	explanatory	ADJ
aijbe-683	290	13	variable	variable	NOUN
aijbe-683	290	14	are	be	AUX
aijbe-683	290	15	provided	provide	VERB
aijbe-683	290	16	as	as	SCONJ
aijbe-683	290	17	follows	follow	VERB
aijbe-683	290	18	:	:	PUNCT
aijbe-683	290	19	ezejofor	ezejofor	PROPN
aijbe-683	290	20	,	,	PUNCT
aijbe-683	290	21	raymond	raymond	PROPN
aijbe-683	290	22	a	a	PRON
aijbe-683	290	23	,	,	PUNCT
aijbe-683	290	24	ozuomba	ozuomba	PROPN
aijbe-683	290	25	chidinma	chidinma	PROPN
aijbe-683	290	26	nwamaka	nwamaka	PROPN
aijbe-683	290	27	,	,	PUNCT
aijbe-683	290	28	udochukwu	udochukwu	ADJ
aijbe-683	290	29	chikaodili	chikaodili	NOUN
aijbe-683	290	30	n	n	PROPN
aijbe-683	290	31	and	and	CCONJ
aijbe-683	290	32	alamene	alamene	PROPN
aijbe-683	290	33	inimotimi	inimotimi	PROPN
aijbe-683	290	34	thursday	thursday	PROPN
aijbe-683	290	35	(	(	PUNCT
aijbe-683	290	36	2024	2024	NUM
aijbe-683	290	37	)	)	PUNCT
aijbe-683	290	38	15	15	NUM
aijbe-683	290	39	american	american	ADJ
aijbe-683	290	40	interdisciplinary	interdisciplinary	ADJ
aijbe-683	290	41	journal	journal	NOUN
aijbe-683	290	42	of	of	ADP
aijbe-683	290	43	business	business	NOUN
aijbe-683	290	44	and	and	CCONJ
aijbe-683	290	45	economics	economic	NOUN
aijbe-683	290	46	|	|	ADV
aijbe-683	290	47	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	290	48	the	the	DET
aijbe-683	290	49	results	result	NOUN
aijbe-683	290	50	in	in	ADP
aijbe-683	290	51	table	table	NOUN
aijbe-683	290	52	4	4	NUM
aijbe-683	290	53	,	,	PUNCT
aijbe-683	290	54	illustrated	illustrate	VERB
aijbe-683	290	55	that	that	SCONJ
aijbe-683	290	56	corporate	corporate	ADJ
aijbe-683	290	57	donation	donation	NOUN
aijbe-683	290	58	has	have	VERB
aijbe-683	290	59	a	a	DET
aijbe-683	290	60	negative	negative	ADJ
aijbe-683	290	61	but	but	CCONJ
aijbe-683	290	62	insignificant	insignificant	ADJ
aijbe-683	290	63	effect	effect	NOUN
aijbe-683	290	64	with	with	ADP
aijbe-683	290	65	earnings	earning	NOUN
aijbe-683	290	66	per	per	ADP
aijbe-683	290	67	share	share	NOUN
aijbe-683	290	68	measured	measure	VERB
aijbe-683	290	69	with	with	ADP
aijbe-683	290	70	a	a	DET
aijbe-683	290	71	beta	beta	ADJ
aijbe-683	290	72	coefficient	coefficient	NOUN
aijbe-683	290	73	(	(	PUNCT
aijbe-683	290	74	β1	β1	PROPN
aijbe-683	290	75	)	)	PUNCT
aijbe-683	290	76	and	and	CCONJ
aijbe-683	290	77	tvalue	tvalue	NOUN
aijbe-683	290	78	of	of	ADP
aijbe-683	290	79	6.270	6.270	NUM
aijbe-683	290	80	and	and	CCONJ
aijbe-683	290	81	1.436	1.436	NUM
aijbe-683	290	82	respectively	respectively	ADV
aijbe-683	290	83	and	and	CCONJ
aijbe-683	290	84	pvalue	pvalue	NOUN
aijbe-683	290	85	of	of	ADP
aijbe-683	290	86	0.194	0.194	NUM
aijbe-683	290	87	,	,	PUNCT
aijbe-683	290	88	while	while	SCONJ
aijbe-683	290	89	firm	firm	ADJ
aijbe-683	290	90	size	size	NOUN
aijbe-683	290	91	has	have	VERB
aijbe-683	290	92	a	a	DET
aijbe-683	290	93	positive	positive	ADJ
aijbe-683	290	94	and	and	CCONJ
aijbe-683	290	95	significant	significant	ADJ
aijbe-683	290	96	effect	effect	NOUN
aijbe-683	290	97	with	with	ADP
aijbe-683	290	98	earnings	earning	NOUN
aijbe-683	290	99	per	per	ADP
aijbe-683	290	100	share	share	NOUN
aijbe-683	290	101	measured	measure	VERB
aijbe-683	290	102	with	with	ADP
aijbe-683	290	103	a	a	DET
aijbe-683	290	104	beta	beta	ADJ
aijbe-683	290	105	coefficient	coefficient	NOUN
aijbe-683	290	106	(	(	PUNCT
aijbe-683	290	107	β1	β1	PROPN
aijbe-683	290	108	)	)	PUNCT
aijbe-683	290	109	and	and	CCONJ
aijbe-683	290	110	tvalue	tvalue	NOUN
aijbe-683	290	111	of	of	ADP
aijbe-683	290	112	4.550	4.550	NUM
aijbe-683	290	113	and	and	CCONJ
aijbe-683	290	114	6.512	6.512	NUM
aijbe-683	290	115	respectively	respectively	ADV
aijbe-683	290	116	and	and	CCONJ
aijbe-683	290	117	pvalue	pvalue	NOUN
aijbe-683	290	118	of	of	ADP
aijbe-683	290	119	0.000	0.000	NUM
aijbe-683	290	120	.	.	PUNCT
aijbe-683	291	1	decision	decision	NOUN
aijbe-683	291	2	since	since	SCONJ
aijbe-683	291	3	the	the	DET
aijbe-683	291	4	prob(f	prob(f	NOUN
aijbe-683	291	5	-	-	PUNCT
aijbe-683	291	6	statistic	statistic	NOUN
aijbe-683	291	7	)	)	PUNCT
aijbe-683	291	8	=	=	NUM
aijbe-683	291	9	0.001070	0.001070	NUM
aijbe-683	291	10	of	of	ADP
aijbe-683	291	11	the	the	DET
aijbe-683	291	12	test	test	NOUN
aijbe-683	291	13	and	and	CCONJ
aijbe-683	291	14	is	be	AUX
aijbe-683	291	15	less	less	ADJ
aijbe-683	291	16	than	than	ADP
aijbe-683	291	17	0.05	0.05	NUM
aijbe-683	291	18	(	(	PUNCT
aijbe-683	291	19	5	5	NUM
aijbe-683	291	20	%	%	NOUN
aijbe-683	291	21	)	)	PUNCT
aijbe-683	292	1	,	,	PUNCT
aijbe-683	292	2	this	this	DET
aijbe-683	292	3	study	study	NOUN
aijbe-683	292	4	upholds	uphold	VERB
aijbe-683	292	5	that	that	SCONJ
aijbe-683	292	6	there	there	PRON
aijbe-683	292	7	is	be	VERB
aijbe-683	292	8	a	a	DET
aijbe-683	292	9	significant	significant	ADJ
aijbe-683	292	10	effect	effect	NOUN
aijbe-683	292	11	between	between	ADP
aijbe-683	292	12	employee	employee	NOUN
aijbe-683	292	13	welfare	welfare	NOUN
aijbe-683	292	14	and	and	CCONJ
aijbe-683	292	15	earnings	earning	NOUN
aijbe-683	292	16	per	per	ADP
aijbe-683	292	17	share	share	NOUN
aijbe-683	292	18	of	of	ADP
aijbe-683	292	19	listed	list	VERB
aijbe-683	292	20	consumer	consumer	NOUN
aijbe-683	292	21	goods	good	NOUN
aijbe-683	292	22	firms	firm	NOUN
aijbe-683	292	23	in	in	ADP
aijbe-683	292	24	nigeria	nigeria	PROPN
aijbe-683	292	25	at	at	ADP
aijbe-683	292	26	5	5	NUM
aijbe-683	292	27	%	%	NOUN
aijbe-683	292	28	level	level	NOUN
aijbe-683	292	29	of	of	ADP
aijbe-683	292	30	significance	significance	NOUN
aijbe-683	292	31	.	.	PUNCT
aijbe-683	293	1	thus	thus	ADV
aijbe-683	293	2	,	,	PUNCT
aijbe-683	293	3	null	null	ADJ
aijbe-683	293	4	hypothesis	hypothesis	NOUN
aijbe-683	293	5	is	be	AUX
aijbe-683	293	6	rejected	reject	VERB
aijbe-683	293	7	and	and	CCONJ
aijbe-683	293	8	alternative	alternative	ADJ
aijbe-683	293	9	hypothesis	hypothesis	NOUN
aijbe-683	293	10	accepted	accept	VERB
aijbe-683	293	11	.	.	PUNCT
aijbe-683	294	1	conclusion	conclusion	NOUN
aijbe-683	294	2	and	and	CCONJ
aijbe-683	294	3	recommendations	recommendation	NOUN
aijbe-683	294	4	this	this	DET
aijbe-683	294	5	study	study	NOUN
aijbe-683	294	6	ascertained	ascertain	VERB
aijbe-683	294	7	the	the	DET
aijbe-683	294	8	effect	effect	NOUN
aijbe-683	294	9	of	of	ADP
aijbe-683	294	10	voluntary	voluntary	ADJ
aijbe-683	294	11	disclosure	disclosure	NOUN
aijbe-683	294	12	on	on	ADP
aijbe-683	294	13	financial	financial	ADJ
aijbe-683	294	14	performance	performance	NOUN
aijbe-683	294	15	of	of	ADP
aijbe-683	294	16	listed	list	VERB
aijbe-683	294	17	consumer	consumer	NOUN
aijbe-683	294	18	goods	good	NOUN
aijbe-683	294	19	firms	firm	NOUN
aijbe-683	294	20	in	in	ADP
aijbe-683	294	21	nigeria	nigeria	PROPN
aijbe-683	294	22	,	,	PUNCT
aijbe-683	294	23	using	use	VERB
aijbe-683	294	24	environmental	environmental	ADJ
aijbe-683	294	25	protection	protection	NOUN
aijbe-683	294	26	disclosure	disclosure	NOUN
aijbe-683	294	27	and	and	CCONJ
aijbe-683	294	28	employee	employee	NOUN
aijbe-683	294	29	welfare	welfare	NOUN
aijbe-683	294	30	as	as	ADP
aijbe-683	294	31	the	the	DET
aijbe-683	294	32	independent	independent	ADJ
aijbe-683	294	33	variables	variable	NOUN
aijbe-683	294	34	,	,	PUNCT
aijbe-683	294	35	while	while	SCONJ
aijbe-683	294	36	earnings	earning	NOUN
aijbe-683	294	37	per	per	ADP
aijbe-683	294	38	share	share	NOUN
aijbe-683	294	39	was	be	AUX
aijbe-683	294	40	used	use	VERB
aijbe-683	294	41	as	as	ADP
aijbe-683	294	42	a	a	DET
aijbe-683	294	43	proxy	proxy	NOUN
aijbe-683	294	44	for	for	ADP
aijbe-683	294	45	financial	financial	ADJ
aijbe-683	294	46	performance	performance	NOUN
aijbe-683	294	47	..	..	PUNCT
aijbe-683	295	1	ex	ex	X
aijbe-683	295	2	post	post	X
aijbe-683	295	3	facto	facto	X
aijbe-683	295	4	research	research	NOUN
aijbe-683	295	5	design	design	NOUN
aijbe-683	295	6	was	be	AUX
aijbe-683	295	7	adopted	adopt	VERB
aijbe-683	295	8	for	for	ADP
aijbe-683	295	9	the	the	DET
aijbe-683	295	10	study	study	NOUN
aijbe-683	295	11	.	.	PUNCT
aijbe-683	296	1	a	a	DET
aijbe-683	296	2	sample	sample	NOUN
aijbe-683	296	3	of	of	ADP
aijbe-683	296	4	18	18	NUM
aijbe-683	296	5	consumer	consumer	NOUN
aijbe-683	296	6	goods	good	NOUN
aijbe-683	296	7	firms	firm	NOUN
aijbe-683	296	8	was	be	AUX
aijbe-683	296	9	used	use	VERB
aijbe-683	296	10	and	and	CCONJ
aijbe-683	296	11	data	datum	NOUN
aijbe-683	296	12	extracted	extract	VERB
aijbe-683	296	13	from	from	ADP
aijbe-683	296	14	the	the	DET
aijbe-683	296	15	companies	company	NOUN
aijbe-683	296	16	audited	audit	VERB
aijbe-683	296	17	annual	annual	ADJ
aijbe-683	296	18	reports	report	NOUN
aijbe-683	296	19	and	and	CCONJ
aijbe-683	296	20	accounts	account	NOUN
aijbe-683	296	21	.	.	PUNCT
aijbe-683	297	1	from	from	ADP
aijbe-683	297	2	the	the	DET
aijbe-683	297	3	result	result	NOUN
aijbe-683	297	4	,	,	PUNCT
aijbe-683	297	5	it	it	PRON
aijbe-683	297	6	was	be	AUX
aijbe-683	297	7	established	establish	VERB
aijbe-683	297	8	that	that	SCONJ
aijbe-683	297	9	environmental	environmental	ADJ
aijbe-683	297	10	protection	protection	NOUN
aijbe-683	297	11	disclosure	disclosure	NOUN
aijbe-683	297	12	,	,	PUNCT
aijbe-683	297	13	corporate	corporate	ADJ
aijbe-683	297	14	donation	donation	NOUN
aijbe-683	297	15	and	and	CCONJ
aijbe-683	297	16	employee	employee	NOUN
aijbe-683	297	17	welfare	welfare	NOUN
aijbe-683	297	18	will	will	AUX
aijbe-683	297	19	firm	firm	VERB
aijbe-683	297	20	size	size	NOUN
aijbe-683	297	21	as	as	SCONJ
aijbe-683	297	22	the	the	DET
aijbe-683	297	23	control	control	NOUN
aijbe-683	297	24	variable	variable	NOUN
aijbe-683	297	25	were	be	AUX
aijbe-683	297	26	significant	significant	ADJ
aijbe-683	297	27	.	.	PUNCT
aijbe-683	298	1	this	this	PRON
aijbe-683	298	2	shows	show	VERB
aijbe-683	298	3	the	the	DET
aijbe-683	298	4	extent	extent	NOUN
aijbe-683	298	5	to	to	PART
aijbe-683	298	6	which	which	PRON
aijbe-683	298	7	consumer	consumer	NOUN
aijbe-683	298	8	goods	good	NOUN
aijbe-683	298	9	firms	firm	NOUN
aijbe-683	298	10	disclose	disclose	VERB
aijbe-683	298	11	information	information	NOUN
aijbe-683	298	12	voluntarily	voluntarily	ADV
aijbe-683	298	13	,	,	PUNCT
aijbe-683	298	14	particularly	particularly	ADV
aijbe-683	298	15	regarding	regard	VERB
aijbe-683	298	16	environmental	environmental	ADJ
aijbe-683	298	17	protection	protection	NOUN
aijbe-683	298	18	,	,	PUNCT
aijbe-683	298	19	and	and	CCONJ
aijbe-683	298	20	employee	employee	NOUN
aijbe-683	298	21	welfare	welfare	NOUN
aijbe-683	298	22	,	,	PUNCT
aijbe-683	298	23	can	can	AUX
aijbe-683	298	24	significantly	significantly	ADV
aijbe-683	298	25	influence	influence	VERB
aijbe-683	298	26	stakeholders	stakeholder	NOUN
aijbe-683	298	27	’	'	PUNCT
aijbe-683	298	28	perceptions	perception	NOUN
aijbe-683	298	29	and	and	CCONJ
aijbe-683	298	30	decisions	decision	NOUN
aijbe-683	298	31	.	.	PUNCT
aijbe-683	299	1	therefore	therefore	ADV
aijbe-683	299	2	,	,	PUNCT
aijbe-683	299	3	the	the	DET
aijbe-683	299	4	study	study	NOUN
aijbe-683	299	5	concludes	conclude	VERB
aijbe-683	299	6	that	that	SCONJ
aijbe-683	299	7	voluntary	voluntary	ADJ
aijbe-683	299	8	disclosure	disclosure	NOUN
aijbe-683	299	9	has	have	VERB
aijbe-683	299	10	significant	significant	ADJ
aijbe-683	299	11	effect	effect	NOUN
aijbe-683	299	12	on	on	ADP
aijbe-683	299	13	financial	financial	ADJ
aijbe-683	299	14	performance	performance	NOUN
aijbe-683	299	15	of	of	ADP
aijbe-683	299	16	listed	list	VERB
aijbe-683	299	17	consumer	consumer	NOUN
aijbe-683	299	18	goods	good	NOUN
aijbe-683	299	19	firms	firm	NOUN
aijbe-683	299	20	in	in	ADP
aijbe-683	299	21	nigeria	nigeria	PROPN
aijbe-683	299	22	.	.	PUNCT
aijbe-683	300	1	based	base	VERB
aijbe-683	300	2	on	on	ADP
aijbe-683	300	3	the	the	DET
aijbe-683	300	4	findings	finding	NOUN
aijbe-683	300	5	of	of	ADP
aijbe-683	300	6	the	the	DET
aijbe-683	300	7	study	study	NOUN
aijbe-683	300	8	,	,	PUNCT
aijbe-683	300	9	it	it	PRON
aijbe-683	300	10	was	be	AUX
aijbe-683	300	11	recommended	recommend	VERB
aijbe-683	300	12	as	as	ADP
aijbe-683	300	13	followings	following	NOUN
aijbe-683	300	14	;	;	PUNCT
aijbe-683	300	15	1	1	X
aijbe-683	300	16	.	.	X
aijbe-683	300	17	there	there	PRON
aijbe-683	300	18	should	should	AUX
aijbe-683	300	19	be	be	AUX
aijbe-683	300	20	constant	constant	ADJ
aijbe-683	300	21	environmental	environmental	ADJ
aijbe-683	300	22	disclosure	disclosure	NOUN
aijbe-683	300	23	by	by	ADP
aijbe-683	300	24	the	the	DET
aijbe-683	300	25	firms	firm	NOUN
aijbe-683	300	26	for	for	ADP
aijbe-683	300	27	mitigating	mitigate	VERB
aijbe-683	300	28	its	its	PRON
aijbe-683	300	29	environmental	environmental	ADJ
aijbe-683	300	30	impact	impact	NOUN
aijbe-683	300	31	and	and	CCONJ
aijbe-683	300	32	promoting	promote	VERB
aijbe-683	300	33	sustainable	sustainable	ADJ
aijbe-683	300	34	practices	practice	NOUN
aijbe-683	300	35	.	.	PUNCT
aijbe-683	301	1	this	this	PRON
aijbe-683	301	2	will	will	AUX
aijbe-683	301	3	enable	enable	VERB
aijbe-683	301	4	them	they	PRON
aijbe-683	301	5	share	share	VERB
aijbe-683	301	6	with	with	ADP
aijbe-683	301	7	their	their	PRON
aijbe-683	301	8	stakeholders	stakeholder	NOUN
aijbe-683	301	9	to	to	PART
aijbe-683	301	10	demonstrate	demonstrate	VERB
aijbe-683	301	11	their	their	PRON
aijbe-683	301	12	commitment	commitment	NOUN
aijbe-683	301	13	toward	toward	ADP
aijbe-683	301	14	environmental	environmental	ADJ
aijbe-683	301	15	responsibility	responsibility	NOUN
aijbe-683	301	16	.	.	PUNCT
aijbe-683	302	1	2	2	X
aijbe-683	302	2	.	.	X
aijbe-683	302	3	firms	firm	NOUN
aijbe-683	302	4	should	should	AUX
aijbe-683	302	5	be	be	AUX
aijbe-683	302	6	encouraged	encourage	VERB
aijbe-683	302	7	in	in	ADP
aijbe-683	302	8	disclosing	disclose	VERB
aijbe-683	302	9	their	their	PRON
aijbe-683	302	10	donations	donation	NOUN
aijbe-683	302	11	,	,	PUNCT
aijbe-683	302	12	as	as	SCONJ
aijbe-683	302	13	this	this	PRON
aijbe-683	302	14	will	will	AUX
aijbe-683	302	15	demonstrate	demonstrate	VERB
aijbe-683	302	16	a	a	DET
aijbe-683	302	17	genuine	genuine	ADJ
aijbe-683	302	18	concern	concern	NOUN
aijbe-683	302	19	for	for	ADP
aijbe-683	302	20	societal	societal	ADJ
aijbe-683	302	21	wellbeing	wellbeing	NOUN
aijbe-683	302	22	and	and	CCONJ
aijbe-683	302	23	an	an	DET
aijbe-683	302	24	alignment	alignment	NOUN
aijbe-683	302	25	with	with	ADP
aijbe-683	302	26	broader	broad	ADJ
aijbe-683	302	27	ethical	ethical	ADJ
aijbe-683	302	28	values	value	NOUN
aijbe-683	302	29	,	,	PUNCT
aijbe-683	302	30	thereby	thereby	ADV
aijbe-683	302	31	leading	lead	VERB
aijbe-683	302	32	to	to	ADP
aijbe-683	302	33	competitive	competitive	ADJ
aijbe-683	302	34	advantage	advantage	NOUN
aijbe-683	302	35	in	in	ADP
aijbe-683	302	36	the	the	DET
aijbe-683	302	37	market	market	NOUN
aijbe-683	302	38	.	.	PUNCT
aijbe-683	303	1	references	reference	NOUN
aijbe-683	303	2	abdallah	abdallah	PROPN
aijbe-683	303	3	a.h	a.h	PROPN
aijbe-683	303	4	,	,	PUNCT
aijbe-683	303	5	(	(	PUNCT
aijbe-683	303	6	2019	2019	NUM
aijbe-683	303	7	)	)	PUNCT
aijbe-683	303	8	.	.	PUNCT
aijbe-683	304	1	voluntary	voluntary	ADJ
aijbe-683	304	2	disclosures	disclosure	NOUN
aijbe-683	304	3	in	in	ADP
aijbe-683	304	4	the	the	DET
aijbe-683	304	5	annual	annual	ADJ
aijbe-683	304	6	report	report	NOUN
aijbe-683	304	7	:	:	PUNCT
aijbe-683	304	8	benefits	benefit	NOUN
aijbe-683	304	9	and	and	CCONJ
aijbe-683	304	10	costs	cost	NOUN
aijbe-683	304	11	,	,	PUNCT
aijbe-683	304	12	preparers	preparer	NOUN
aijbe-683	304	13	’	'	PUNCT
aijbe-683	304	14	views	view	NOUN
aijbe-683	304	15	'	'	PUNCT
aijbe-683	304	16	:	:	PUNCT
aijbe-683	304	17	international	international	ADJ
aijbe-683	304	18	journal	journal	NOUN
aijbe-683	304	19	of	of	ADP
aijbe-683	304	20	research	research	NOUN
aijbe-683	304	21	in	in	ADP
aijbe-683	304	22	business	business	NOUN
aijbe-683	304	23	studies	study	NOUN
aijbe-683	304	24	and	and	CCONJ
aijbe-683	304	25	management	management	NOUN
aijbe-683	304	26	,	,	PUNCT
aijbe-683	304	27	6(1	6(1	NUM
aijbe-683	304	28	)	)	PUNCT
aijbe-683	304	29	.	.	PUNCT
aijbe-683	305	1	1	1	NUM
aijbe-683	305	2	-	-	SYM
aijbe-683	305	3	16	16	NUM
aijbe-683	305	4	.	.	PUNCT
aijbe-683	306	1	achoki	achoki	PROPN
aijbe-683	306	2	,	,	PUNCT
aijbe-683	306	3	i.	i.	PROPN
aijbe-683	306	4	,	,	PUNCT
aijbe-683	306	5	kule	kule	PROPN
aijbe-683	306	6	,	,	PUNCT
aijbe-683	306	7	w.	w.	PROPN
aijbe-683	306	8	j.	j.	PROPN
aijbe-683	306	9	,	,	PUNCT
aijbe-683	306	10	&	&	CCONJ
aijbe-683	306	11	shukla	shukla	PROPN
aijbe-683	306	12	,	,	PUNCT
aijbe-683	306	13	j.	j.	PROPN
aijbe-683	306	14	(	(	PUNCT
aijbe-683	306	15	2016	2016	NUM
aijbe-683	306	16	)	)	PUNCT
aijbe-683	306	17	.	.	PUNCT
aijbe-683	307	1	effect	effect	NOUN
aijbe-683	307	2	of	of	ADP
aijbe-683	307	3	voluntary	voluntary	ADJ
aijbe-683	307	4	disclosure	disclosure	NOUN
aijbe-683	307	5	on	on	ADP
aijbe-683	307	6	the	the	DET
aijbe-683	307	7	financial	financial	ADJ
aijbe-683	307	8	performance	performance	NOUN
aijbe-683	307	9	of	of	ADP
aijbe-683	307	10	commercial	commercial	ADJ
aijbe-683	307	11	banks	bank	NOUN
aijbe-683	307	12	in	in	ADP
aijbe-683	307	13	rwanda	rwanda	PROPN
aijbe-683	307	14	.	.	PUNCT
aijbe-683	308	1	a	a	DET
aijbe-683	308	2	study	study	NOUN
aijbe-683	308	3	on	on	ADP
aijbe-683	308	4	selected	select	VERB
aijbe-683	308	5	banks	bank	NOUN
aijbe-683	308	6	in	in	ADP
aijbe-683	308	7	rwanda	rwanda	PROPN
aijbe-683	308	8	.	.	PUNCT
aijbe-683	309	1	european	european	PROPN
aijbe-683	309	2	journal	journal	PROPN
aijbe-683	309	3	of	of	ADP
aijbe-683	309	4	business	business	NOUN
aijbe-683	309	5	and	and	CCONJ
aijbe-683	309	6	social	social	ADJ
aijbe-683	309	7	sciences	science	NOUN
aijbe-683	309	8	,	,	PUNCT
aijbe-683	309	9	5(06	5(06	NUM
aijbe-683	309	10	)	)	PUNCT
aijbe-683	309	11	,	,	PUNCT
aijbe-683	309	12	167	167	NUM
aijbe-683	309	13	-	-	SYM
aijbe-683	309	14	184	184	NUM
aijbe-683	309	15	.	.	PUNCT
aijbe-683	310	1	adebayo	adebayo	PROPN
aijbe-683	310	2	,	,	PUNCT
aijbe-683	310	3	m.	m.	NOUN
aijbe-683	310	4	a.	a.	PROPN
aijbe-683	310	5	,	,	PUNCT
aijbe-683	310	6	&	&	CCONJ
aijbe-683	310	7	ezejiofor	ezejiofor	PROPN
aijbe-683	310	8	,	,	PUNCT
aijbe-683	310	9	r.	r.	PROPN
aijbe-683	310	10	a.	a.	PROPN
aijbe-683	310	11	(	(	PUNCT
aijbe-683	310	12	2021	2021	NUM
aijbe-683	310	13	)	)	PUNCT
aijbe-683	310	14	.	.	PUNCT
aijbe-683	311	1	voluntary	voluntary	ADJ
aijbe-683	311	2	environmental	environmental	ADJ
aijbe-683	311	3	disclosure	disclosure	NOUN
aijbe-683	311	4	and	and	CCONJ
aijbe-683	311	5	corporate	corporate	ADJ
aijbe-683	311	6	performance	performance	NOUN
aijbe-683	311	7	:	:	PUNCT
aijbe-683	311	8	a	a	DET
aijbe-683	311	9	study	study	NOUN
aijbe-683	311	10	of	of	ADP
aijbe-683	311	11	quoted	quote	VERB
aijbe-683	311	12	consumer	consumer	NOUN
aijbe-683	311	13	goods	good	NOUN
aijbe-683	311	14	manufacturing	manufacturing	NOUN
aijbe-683	311	15	firms	firm	NOUN
aijbe-683	311	16	in	in	ADP
aijbe-683	311	17	nigeria	nigeria	PROPN
aijbe-683	311	18	.	.	PUNCT
aijbe-683	312	1	european	european	PROPN
aijbe-683	312	2	journal	journal	PROPN
aijbe-683	312	3	of	of	ADP
aijbe-683	312	4	business	business	NOUN
aijbe-683	312	5	and	and	CCONJ
aijbe-683	312	6	management	management	NOUN
aijbe-683	312	7	research	research	NOUN
aijbe-683	312	8	,	,	PUNCT
aijbe-683	312	9	6(6	6(6	ADJ
aijbe-683	312	10	)	)	PUNCT
aijbe-683	312	11	,	,	PUNCT
aijbe-683	312	12	261–265	261–265	NUM
aijbe-683	312	13	.	.	PUNCT
aijbe-683	313	1	https://doi.org/10.24018/ejbmr.2021.6.6.1042	https://doi.org/10.24018/ejbmr.2021.6.6.1042	NUM
aijbe-683	313	2	adegbie	adegbie	NOUN
aijbe-683	313	3	,	,	PUNCT
aijbe-683	313	4	f.	f.	PROPN
aijbe-683	313	5	f.	f.	PROPN
aijbe-683	313	6	,	,	PUNCT
aijbe-683	313	7	iranola	iranola	PROPN
aijbe-683	313	8	,	,	PUNCT
aijbe-683	313	9	r.	r.	PROPN
aijbe-683	313	10	&	&	CCONJ
aijbe-683	313	11	isiaka	isiaka	PROPN
aijbe-683	313	12	,	,	PUNCT
aijbe-683	313	13	b.	b.	PROPN
aijbe-683	313	14	(	(	PUNCT
aijbe-683	313	15	2019	2019	NUM
aijbe-683	313	16	)	)	PUNCT
aijbe-683	313	17	.	.	PUNCT
aijbe-683	314	1	evaluation	evaluation	NOUN
aijbe-683	314	2	of	of	ADP
aijbe-683	314	3	integrated	integrated	ADJ
aijbe-683	314	4	reporting	reporting	NOUN
aijbe-683	314	5	and	and	CCONJ
aijbe-683	314	6	the	the	DET
aijbe-683	314	7	value	value	NOUN
aijbe-683	314	8	of	of	ADP
aijbe-683	314	9	listed	list	VERB
aijbe-683	314	10	https://doi.org/10.24018/ejbmr.2021.6.6.1042	https://doi.org/10.24018/ejbmr.2021.6.6.1042	NUM
aijbe-683	314	11	ezejofor	ezejofor	NOUN
aijbe-683	314	12	,	,	PUNCT
aijbe-683	314	13	raymond	raymond	PROPN
aijbe-683	314	14	a	a	PRON
aijbe-683	314	15	,	,	PUNCT
aijbe-683	314	16	ozuomba	ozuomba	PROPN
aijbe-683	314	17	chidinma	chidinma	PROPN
aijbe-683	314	18	nwamaka	nwamaka	PROPN
aijbe-683	314	19	,	,	PUNCT
aijbe-683	314	20	udochukwu	udochukwu	ADJ
aijbe-683	314	21	chikaodili	chikaodili	NOUN
aijbe-683	314	22	n	n	PROPN
aijbe-683	314	23	and	and	CCONJ
aijbe-683	314	24	alamene	alamene	PROPN
aijbe-683	314	25	inimotimi	inimotimi	PROPN
aijbe-683	314	26	thursday	thursday	PROPN
aijbe-683	314	27	(	(	PUNCT
aijbe-683	314	28	2024	2024	NUM
aijbe-683	314	29	)	)	PUNCT
aijbe-683	314	30	16	16	NUM
aijbe-683	314	31	american	american	ADJ
aijbe-683	314	32	interdisciplinary	interdisciplinary	ADJ
aijbe-683	314	33	journal	journal	NOUN
aijbe-683	314	34	of	of	ADP
aijbe-683	314	35	business	business	NOUN
aijbe-683	314	36	and	and	CCONJ
aijbe-683	314	37	economics	economic	NOUN
aijbe-683	314	38	|	|	ADV
aijbe-683	314	39	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	314	40	manufacturing	manufacturing	NOUN
aijbe-683	314	41	firms	firm	NOUN
aijbe-683	314	42	in	in	ADP
aijbe-683	314	43	nigeria	nigeria	PROPN
aijbe-683	314	44	.	.	PUNCT
aijbe-683	315	1	european	european	PROPN
aijbe-683	315	2	journal	journal	PROPN
aijbe-683	315	3	of	of	ADP
aijbe-683	315	4	accounting	accounting	NOUN
aijbe-683	315	5	,	,	PUNCT
aijbe-683	315	6	auditing	auditing	NOUN
aijbe-683	315	7	and	and	CCONJ
aijbe-683	315	8	finance	finance	NOUN
aijbe-683	315	9	research	research	NOUN
aijbe-683	315	10	,	,	PUNCT
aijbe-683	315	11	7(7	7(7	NUM
aijbe-683	315	12	)	)	PUNCT
aijbe-683	315	13	,	,	PUNCT
aijbe-683	315	14	31	31	NUM
aijbe-683	315	15	-	-	SYM
aijbe-683	315	16	59	59	NUM
aijbe-683	315	17	.	.	PUNCT
aijbe-683	316	1	adegboyegun	adegboyegun	PROPN
aijbe-683	316	2	,	,	PUNCT
aijbe-683	316	3	a.	a.	PROPN
aijbe-683	316	4	e.	e.	PROPN
aijbe-683	316	5	,	,	PUNCT
aijbe-683	316	6	alade	alade	PROPN
aijbe-683	316	7	,	,	PUNCT
aijbe-683	316	8	m.	m.	PROPN
aijbe-683	316	9	e.	e.	PROPN
aijbe-683	316	10	,	,	PUNCT
aijbe-683	316	11	ben	ben	PROPN
aijbe-683	316	12	-	-	PUNCT
aijbe-683	316	13	caleb	caleb	PROPN
aijbe-683	316	14	,	,	PUNCT
aijbe-683	316	15	e.	e.	PROPN
aijbe-683	316	16	,	,	PUNCT
aijbe-683	316	17	ademola	ademola	PROPN
aijbe-683	316	18	,	,	PUNCT
aijbe-683	316	19	a.	a.	NOUN
aijbe-683	316	20	o.	o.	PROPN
aijbe-683	316	21	,	,	PUNCT
aijbe-683	316	22	eluyela	eluyela	PROPN
aijbe-683	316	23	,	,	PUNCT
aijbe-683	316	24	d.	d.	PROPN
aijbe-683	316	25	f.	f.	PROPN
aijbe-683	316	26	,	,	PUNCT
aijbe-683	316	27	&	&	CCONJ
aijbe-683	316	28	oladipo	oladipo	PROPN
aijbe-683	316	29	,	,	PUNCT
aijbe-683	316	30	o.	o.	NOUN
aijbe-683	316	31	a.	a.	NOUN
aijbe-683	316	32	(	(	PUNCT
aijbe-683	316	33	2020	2020	NUM
aijbe-683	316	34	)	)	PUNCT
aijbe-683	316	35	.	.	PUNCT
aijbe-683	317	1	integrated	integrate	VERB
aijbe-683	317	2	reporting	reporting	NOUN
aijbe-683	317	3	and	and	CCONJ
aijbe-683	317	4	corporate	corporate	ADJ
aijbe-683	317	5	performance	performance	NOUN
aijbe-683	317	6	in	in	ADP
aijbe-683	317	7	nigeria	nigeria	PROPN
aijbe-683	317	8	:	:	PUNCT
aijbe-683	317	9	evidence	evidence	NOUN
aijbe-683	317	10	from	from	ADP
aijbe-683	317	11	the	the	DET
aijbe-683	317	12	banking	banking	NOUN
aijbe-683	317	13	industry	industry	NOUN
aijbe-683	317	14	.	.	PUNCT
aijbe-683	318	1	cogent	cogent	NOUN
aijbe-683	318	2	business	business	PROPN
aijbe-683	318	3	&	&	CCONJ
aijbe-683	318	4	management	management	PROPN
aijbe-683	318	5	,	,	PUNCT
aijbe-683	318	6	7(1	7(1	NUM
aijbe-683	318	7	)	)	PUNCT
aijbe-683	318	8	,	,	PUNCT
aijbe-683	318	9	1	1	NUM
aijbe-683	318	10	-	-	SYM
aijbe-683	318	11	12	12	NUM
aijbe-683	318	12	.	.	PUNCT
aijbe-683	319	1	adeyemi	adeyemi	ADV
aijbe-683	319	2	,	,	PUNCT
aijbe-683	319	3	s.	s.	PROPN
aijbe-683	319	4	b.	b.	PROPN
aijbe-683	319	5	,	,	PUNCT
aijbe-683	319	6	fagboro	fagboro	PROPN
aijbe-683	319	7	,	,	PUNCT
aijbe-683	319	8	g.	g.	PROPN
aijbe-683	319	9	d.	d.	PROPN
aijbe-683	319	10	&	&	CCONJ
aijbe-683	319	11	udofia	udofia	PROPN
aijbe-683	319	12	,	,	PUNCT
aijbe-683	319	13	i.	i.	PROPN
aijbe-683	319	14	e.	e.	PROPN
aijbe-683	319	15	(	(	PUNCT
aijbe-683	319	16	2020	2020	NUM
aijbe-683	319	17	)	)	PUNCT
aijbe-683	319	18	.	.	PUNCT
aijbe-683	320	1	the	the	DET
aijbe-683	320	2	integrated	integrated	ADJ
aijbe-683	320	3	reporting	reporting	NOUN
aijbe-683	320	4	(	(	PUNCT
aijbe-683	320	5	ir	ir	NOUN
aijbe-683	320	6	)	)	PUNCT
aijbe-683	320	7	framework	framework	NOUN
aijbe-683	320	8	implementation	implementation	NOUN
aijbe-683	320	9	in	in	ADP
aijbe-683	320	10	nigerian	nigerian	ADJ
aijbe-683	320	11	listed	list	VERB
aijbe-683	320	12	companies	company	NOUN
aijbe-683	320	13	.	.	PUNCT
aijbe-683	321	1	global	global	ADJ
aijbe-683	321	2	journal	journal	PROPN
aijbe-683	321	3	of	of	ADP
aijbe-683	321	4	accounting	accounting	NOUN
aijbe-683	321	5	,	,	PUNCT
aijbe-683	321	6	6(1	6(1	NUM
aijbe-683	321	7	)	)	PUNCT
aijbe-683	321	8	,	,	PUNCT
aijbe-683	321	9	1	1	NUM
aijbe-683	321	10	-	-	SYM
aijbe-683	321	11	11	11	NUM
aijbe-683	321	12	.	.	PUNCT
aijbe-683	322	1	aifuwa	aifuwa	PROPN
aijbe-683	322	2	,	,	PUNCT
aijbe-683	322	3	h.	h.	PROPN
aijbe-683	322	4	o.	o.	PROPN
aijbe-683	322	5	(	(	PUNCT
aijbe-683	322	6	2020	2020	NUM
aijbe-683	322	7	)	)	PUNCT
aijbe-683	322	8	.	.	PUNCT
aijbe-683	323	1	sustainability	sustainability	NOUN
aijbe-683	323	2	reporting	reporting	NOUN
aijbe-683	323	3	and	and	CCONJ
aijbe-683	323	4	firm	firm	ADJ
aijbe-683	323	5	performance	performance	NOUN
aijbe-683	323	6	in	in	ADP
aijbe-683	323	7	developing	develop	VERB
aijbe-683	323	8	climes	clime	NOUN
aijbe-683	323	9	:	:	PUNCT
aijbe-683	323	10	a	a	DET
aijbe-683	323	11	re	re	NOUN
aijbe-683	323	12	-	-	NOUN
aijbe-683	323	13	view	view	NOUN
aijbe-683	323	14	of	of	ADP
aijbe-683	323	15	literature	literature	NOUN
aijbe-683	323	16	.	.	PUNCT
aijbe-683	324	1	copernican	copernican	PROPN
aijbe-683	324	2	journal	journal	PROPN
aijbe-683	324	3	of	of	ADP
aijbe-683	324	4	finance	finance	PROPN
aijbe-683	324	5	&	&	CCONJ
aijbe-683	324	6	accounting	accounting	PROPN
aijbe-683	324	7	,	,	PUNCT
aijbe-683	324	8	9(1	9(1	NUM
aijbe-683	324	9	)	)	PUNCT
aijbe-683	324	10	,	,	PUNCT
aijbe-683	324	11	9–29	9–29	NOUN
aijbe-683	324	12	.	.	PUNCT
aijbe-683	324	13	http://dx.doi	http://dx.doi	NOUN
aijbe-683	324	14	.	.	PUNCT
aijbe-683	325	1	org/10.12775	org/10.12775	PROPN
aijbe-683	325	2	/	/	SYM
aijbe-683	325	3	cjfa.2020.001	cjfa.2020.001	PROPN
aijbe-683	325	4	al	al	PROPN
aijbe-683	325	5	amosh	amosh	PROPN
aijbe-683	325	6	,	,	PUNCT
aijbe-683	325	7	h.	h.	PROPN
aijbe-683	325	8	,	,	PUNCT
aijbe-683	325	9	&	&	CCONJ
aijbe-683	325	10	khatib	khatib	PROPN
aijbe-683	325	11	,	,	PUNCT
aijbe-683	325	12	s.	s.	PROPN
aijbe-683	325	13	f.	f.	PROPN
aijbe-683	325	14	a.	a.	PROPN
aijbe-683	325	15	(	(	PUNCT
aijbe-683	325	16	2022	2022	NUM
aijbe-683	325	17	)	)	PUNCT
aijbe-683	325	18	.	.	PUNCT
aijbe-683	326	1	theories	theory	NOUN
aijbe-683	326	2	of	of	ADP
aijbe-683	326	3	corporate	corporate	ADJ
aijbe-683	326	4	disclosure	disclosure	NOUN
aijbe-683	326	5	:	:	PUNCT
aijbe-683	326	6	a	a	DET
aijbe-683	326	7	literature	literature	NOUN
aijbe-683	326	8	review	review	NOUN
aijbe-683	326	9	.	.	PUNCT
aijbe-683	327	1	corporate	corporate	ADJ
aijbe-683	327	2	governance	governance	NOUN
aijbe-683	327	3	and	and	CCONJ
aijbe-683	327	4	sustainability	sustainability	NOUN
aijbe-683	327	5	review	review	NOUN
aijbe-683	327	6	,	,	PUNCT
aijbe-683	327	7	6(1	6(1	NUM
aijbe-683	327	8	)	)	PUNCT
aijbe-683	327	9	,	,	PUNCT
aijbe-683	327	10	46–59	46–59	PROPN
aijbe-683	327	11	.	.	PUNCT
aijbe-683	328	1	https://doi.org/10.22495/cgsrv6i1p5	https://doi.org/10.22495/cgsrv6i1p5	PROPN
aijbe-683	328	2	aris	aris	PROPN
aijbe-683	328	3	,	,	PUNCT
aijbe-683	328	4	n.	n.	NOUN
aijbe-683	328	5	m.	m.	NOUN
aijbe-683	328	6	,	,	PUNCT
aijbe-683	328	7	yusof	yusof	NOUN
aijbe-683	328	8	,	,	PUNCT
aijbe-683	328	9	s.m	s.m	PROPN
aijbe-683	328	10	.	.	PROPN
aijbe-683	328	11	,	,	PUNCT
aijbe-683	328	12	idris	idris	PROPN
aijbe-683	328	13	,	,	PUNCT
aijbe-683	328	14	n.	n.	PROPN
aijbe-683	328	15	i.	i.	PROPN
aijbe-683	328	16	i.	i.	PROPN
aijbe-683	328	17	,	,	PUNCT
aijbe-683	328	18	zaidi	zaidi	PROPN
aijbe-683	328	19	,	,	PUNCT
aijbe-683	328	20	n.	n.	PROPN
aijbe-683	328	21	s.	s.	PROPN
aijbe-683	328	22	,	,	PUNCT
aijbe-683	328	23	&	&	CCONJ
aijbe-683	328	24	anuar	anuar	PROPN
aijbe-683	328	25	,	,	PUNCT
aijbe-683	328	26	r.	r.	PROPN
aijbe-683	328	27	(	(	PUNCT
aijbe-683	328	28	2021	2021	NUM
aijbe-683	328	29	)	)	PUNCT
aijbe-683	328	30	.	.	PUNCT
aijbe-683	329	1	analysis	analysis	NOUN
aijbe-683	329	2	of	of	ADP
aijbe-683	329	3	firms	firm	NOUN
aijbe-683	329	4	’	'	PUNCT
aijbe-683	329	5	characteristics	characteristic	NOUN
aijbe-683	329	6	affecting	affect	VERB
aijbe-683	329	7	the	the	DET
aijbe-683	329	8	sustainability	sustainability	NOUN
aijbe-683	329	9	reporting	report	VERB
aijbe-683	329	10	disclosure	disclosure	NOUN
aijbe-683	329	11	in	in	ADP
aijbe-683	329	12	malaysia	malaysia	PROPN
aijbe-683	329	13	.	.	PUNCT
aijbe-683	330	1	international	international	ADJ
aijbe-683	330	2	journal	journal	PROPN
aijbe-683	330	3	of	of	ADP
aijbe-683	330	4	academic	academic	ADJ
aijbe-683	330	5	research	research	NOUN
aijbe-683	330	6	in	in	ADP
aijbe-683	330	7	business	business	NOUN
aijbe-683	330	8	and	and	CCONJ
aijbe-683	330	9	social	social	ADJ
aijbe-683	330	10	sciences	science	NOUN
aijbe-683	330	11	,	,	PUNCT
aijbe-683	330	12	11(14	11(14	NUM
aijbe-683	330	13	)	)	PUNCT
aijbe-683	330	14	,	,	PUNCT
aijbe-683	330	15	1	1	NUM
aijbe-683	330	16	-	-	SYM
aijbe-683	330	17	20	20	NUM
aijbe-683	330	18	.	.	PUNCT
aijbe-683	331	1	cheynel	cheynel	PROPN
aijbe-683	331	2	,	,	PUNCT
aijbe-683	331	3	e.	e.	PROPN
aijbe-683	331	4	(	(	PUNCT
aijbe-683	331	5	2012	2012	NUM
aijbe-683	331	6	,	,	PUNCT
aijbe-683	331	7	april	april	PROPN
aijbe-683	331	8	12	12	NUM
aijbe-683	331	9	)	)	PUNCT
aijbe-683	331	10	.	.	PUNCT
aijbe-683	332	1	a	a	DET
aijbe-683	332	2	theory	theory	NOUN
aijbe-683	332	3	of	of	ADP
aijbe-683	332	4	voluntary	voluntary	ADJ
aijbe-683	332	5	disclosure	disclosure	NOUN
aijbe-683	332	6	and	and	CCONJ
aijbe-683	332	7	cost	cost	NOUN
aijbe-683	332	8	of	of	ADP
aijbe-683	332	9	capital	capital	NOUN
aijbe-683	332	10	.	.	PUNCT
aijbe-683	333	1	ssrn.com	ssrn.com	X
aijbe-683	333	2	.	.	PROPN
aijbe-683	333	3	https://ssrn.com/abstract=2112174	https://ssrn.com/abstract=2112174	PROPN
aijbe-683	333	4	consoni	consoni	PROPN
aijbe-683	333	5	,	,	PUNCT
aijbe-683	333	6	s.	s.	PROPN
aijbe-683	333	7	,	,	PUNCT
aijbe-683	333	8	&	&	CCONJ
aijbe-683	333	9	colauto	colauto	PROPN
aijbe-683	333	10	,	,	PUNCT
aijbe-683	333	11	r.	r.	PROPN
aijbe-683	333	12	d.	d.	PROPN
aijbe-683	333	13	(	(	PUNCT
aijbe-683	333	14	2016	2016	NUM
aijbe-683	333	15	)	)	PUNCT
aijbe-683	333	16	.	.	PUNCT
aijbe-683	334	1	voluntary	voluntary	ADJ
aijbe-683	334	2	disclosure	disclosure	NOUN
aijbe-683	334	3	in	in	ADP
aijbe-683	334	4	the	the	DET
aijbe-683	334	5	context	context	NOUN
aijbe-683	334	6	of	of	ADP
aijbe-683	334	7	convergence	convergence	NOUN
aijbe-683	334	8	with	with	ADP
aijbe-683	334	9	international	international	ADJ
aijbe-683	334	10	accounting	accounting	NOUN
aijbe-683	334	11	standards	standard	NOUN
aijbe-683	334	12	in	in	ADP
aijbe-683	334	13	brazil	brazil	PROPN
aijbe-683	334	14	.	.	PUNCT
aijbe-683	335	1	revista	revista	PROPN
aijbe-683	335	2	brasileira	brasileira	PROPN
aijbe-683	335	3	de	de	PROPN
aijbe-683	335	4	gestao	gestao	PROPN
aijbe-683	335	5	de	de	PROPN
aijbe-683	335	6	negocios	negocios	PROPN
aijbe-683	335	7	,	,	PUNCT
aijbe-683	335	8	18(62	18(62	NUM
aijbe-683	335	9	)	)	PUNCT
aijbe-683	335	10	,	,	PUNCT
aijbe-683	335	11	658	658	NUM
aijbe-683	335	12	-	-	SYM
aijbe-683	335	13	677	677	NUM
aijbe-683	335	14	.	.	PUNCT
aijbe-683	336	1	dada	dada	PROPN
aijbe-683	336	2	,	,	PUNCT
aijbe-683	336	3	s.	s.	PROPN
aijbe-683	336	4	o.	o.	PROPN
aijbe-683	336	5	,	,	PUNCT
aijbe-683	336	6	&	&	CCONJ
aijbe-683	336	7	adeniji	adeniji	PROPN
aijbe-683	336	8	,	,	PUNCT
aijbe-683	336	9	a.	a.	NOUN
aijbe-683	336	10	a.	a.	NOUN
aijbe-683	336	11	(	(	PUNCT
aijbe-683	336	12	2021	2021	NUM
aijbe-683	336	13	)	)	PUNCT
aijbe-683	336	14	.	.	PUNCT
aijbe-683	337	1	voluntary	voluntary	ADJ
aijbe-683	337	2	disclosure	disclosure	NOUN
aijbe-683	337	3	and	and	CCONJ
aijbe-683	337	4	financial	financial	ADJ
aijbe-683	337	5	performance	performance	NOUN
aijbe-683	337	6	:	:	PUNCT
aijbe-683	337	7	analysis	analysis	NOUN
aijbe-683	337	8	of	of	ADP
aijbe-683	337	9	listed	list	VERB
aijbe-683	337	10	oil	oil	NOUN
aijbe-683	337	11	and	and	CCONJ
aijbe-683	337	12	gas	gas	NOUN
aijbe-683	337	13	firms	firm	NOUN
aijbe-683	337	14	in	in	ADP
aijbe-683	337	15	nigeria	nigeria	PROPN
aijbe-683	337	16	.	.	PUNCT
aijbe-683	338	1	the	the	DET
aijbe-683	338	2	strategic	strategic	ADJ
aijbe-683	338	3	journal	journal	NOUN
aijbe-683	338	4	of	of	ADP
aijbe-683	338	5	business	business	PROPN
aijbe-683	338	6	&	&	CCONJ
aijbe-683	338	7	change	change	PROPN
aijbe-683	338	8	management	management	NOUN
aijbe-683	338	9	,	,	PUNCT
aijbe-683	338	10	8	8	NUM
aijbe-683	338	11	(	(	PUNCT
aijbe-683	338	12	3	3	NUM
aijbe-683	338	13	)	)	PUNCT
aijbe-683	338	14	,	,	PUNCT
aijbe-683	338	15	593	593	NUM
aijbe-683	338	16	–	–	PUNCT
aijbe-683	338	17	605	605	NUM
aijbe-683	338	18	.	.	PUNCT
aijbe-683	339	1	daniel	daniel	PROPN
aijbe-683	339	2	c.o	c.o	PROPN
aijbe-683	339	3	&	&	CCONJ
aijbe-683	339	4	mac	mac	PROPN
aijbe-683	339	5	-	-	PUNCT
aijbe-683	339	6	ozigbo	ozigbo	NOUN
aijbe-683	339	7	a.	a.	NOUN
aijbe-683	339	8	(	(	PUNCT
aijbe-683	339	9	2020	2020	NUM
aijbe-683	339	10	)	)	PUNCT
aijbe-683	339	11	.	.	PUNCT
aijbe-683	340	1	effect	effect	NOUN
aijbe-683	340	2	of	of	ADP
aijbe-683	340	3	corporate	corporate	ADJ
aijbe-683	340	4	social	social	ADJ
aijbe-683	340	5	responsibility	responsibility	NOUN
aijbe-683	340	6	on	on	ADP
aijbe-683	340	7	the	the	DET
aijbe-683	340	8	financial	financial	ADJ
aijbe-683	340	9	performance	performance	NOUN
aijbe-683	340	10	of	of	ADP
aijbe-683	340	11	construction	construction	NOUN
aijbe-683	340	12	companies	company	NOUN
aijbe-683	340	13	in	in	ADP
aijbe-683	340	14	nigeria	nigeria	PROPN
aijbe-683	340	15	.	.	PUNCT
aijbe-683	341	1	international	international	ADJ
aijbe-683	341	2	journal	journal	PROPN
aijbe-683	341	3	of	of	ADP
aijbe-683	341	4	business	business	NOUN
aijbe-683	341	5	marketing	marketing	NOUN
aijbe-683	341	6	and	and	CCONJ
aijbe-683	341	7	management	management	NOUN
aijbe-683	341	8	,	,	PUNCT
aijbe-683	341	9	5(6	5(6	NUM
aijbe-683	341	10	)	)	PUNCT
aijbe-683	341	11	,	,	PUNCT
aijbe-683	341	12	48	48	NUM
aijbe-683	341	13	-	-	SYM
aijbe-683	341	14	54	54	NUM
aijbe-683	341	15	.	.	PUNCT
aijbe-683	341	16	de	de	ADP
aijbe-683	341	17	wet	wet	PROPN
aijbe-683	341	18	,	,	PUNCT
aijbe-683	341	19	j.	j.	PROPN
aijbe-683	341	20	(	(	PUNCT
aijbe-683	341	21	2013	2013	NUM
aijbe-683	341	22	,	,	PUNCT
aijbe-683	341	23	november	november	PROPN
aijbe-683	341	24	21	21	NUM
aijbe-683	341	25	)	)	PUNCT
aijbe-683	341	26	.	.	PUNCT
aijbe-683	342	1	earnings	earning	NOUN
aijbe-683	342	2	per	per	ADP
aijbe-683	342	3	share	share	NOUN
aijbe-683	342	4	as	as	ADP
aijbe-683	342	5	a	a	DET
aijbe-683	342	6	measure	measure	NOUN
aijbe-683	342	7	of	of	ADP
aijbe-683	342	8	financial	financial	ADJ
aijbe-683	342	9	performance	performance	NOUN
aijbe-683	342	10	:	:	PUNCT
aijbe-683	342	11	does	do	AUX
aijbe-683	342	12	it	it	PRON
aijbe-683	342	13	obscure	obscure	VERB
aijbe-683	342	14	more	more	ADV
aijbe-683	342	15	than	than	SCONJ
aijbe-683	342	16	it	it	PRON
aijbe-683	342	17	reveals	reveal	VERB
aijbe-683	342	18	?	?	PUNCT
aijbe-683	343	1	papers.ssrn.com	papers.ssrn.com	PROPN
aijbe-683	343	2	.	.	PUNCT
aijbe-683	344	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2357968	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2357968	PROPN
aijbe-683	344	2	duarte	duarte	PROPN
aijbe-683	344	3	-	-	PUNCT
aijbe-683	344	4	atoche	atoche	PROPN
aijbe-683	344	5	,	,	PUNCT
aijbe-683	344	6	t.	t.	PROPN
aijbe-683	344	7	&	&	CCONJ
aijbe-683	344	8	moreno	moreno	PROPN
aijbe-683	344	9	,	,	PUNCT
aijbe-683	344	10	m.	m.	PROPN
aijbe-683	344	11	l.	l.	PROPN
aijbe-683	344	12	(	(	PUNCT
aijbe-683	344	13	2019	2019	NUM
aijbe-683	344	14	)	)	PUNCT
aijbe-683	344	15	relationship	relationship	NOUN
aijbe-683	344	16	between	between	ADP
aijbe-683	344	17	sustainable	sustainable	ADJ
aijbe-683	344	18	disclosure	disclosure	NOUN
aijbe-683	344	19	and	and	CCONJ
aijbe-683	344	20	performance	performance	NOUN
aijbe-683	344	21	—	—	PUNCT
aijbe-683	344	22	an	an	DET
aijbe-683	344	23	extension	extension	NOUN
aijbe-683	344	24	of	of	ADP
aijbe-683	344	25	ullmann	ullmann	PROPN
aijbe-683	344	26	’s	’s	PART
aijbe-683	344	27	model	model	NOUN
aijbe-683	344	28	.	.	PUNCT
aijbe-683	345	1	journal	journal	PROPN
aijbe-683	345	2	of	of	ADP
aijbe-683	345	3	sustainability	sustainability	NOUN
aijbe-683	345	4	,	,	PUNCT
aijbe-683	345	5	11(1	11(1	NUM
aijbe-683	345	6	)	)	PUNCT
aijbe-683	345	7	,	,	PUNCT
aijbe-683	345	8	1	1	NUM
aijbe-683	345	9	-	-	SYM
aijbe-683	345	10	33	33	NUM
aijbe-683	345	11	.	.	PUNCT
aijbe-683	346	1	edogiawerie	edogiawerie	NOUN
aijbe-683	346	2	,	,	PUNCT
aijbe-683	346	3	o.	o.	PROPN
aijbe-683	346	4	u.	u.	PROPN
aijbe-683	346	5	,	,	PUNCT
aijbe-683	346	6	&	&	CCONJ
aijbe-683	346	7	david	david	PROPN
aijbe-683	346	8	,	,	PUNCT
aijbe-683	346	9	j.	j.	PROPN
aijbe-683	346	10	o.	o.	PROPN
aijbe-683	346	11	(	(	PUNCT
aijbe-683	346	12	2016	2016	NUM
aijbe-683	346	13	)	)	PUNCT
aijbe-683	346	14	.	.	PUNCT
aijbe-683	347	1	financial	financial	ADJ
aijbe-683	347	2	reporting	reporting	NOUN
aijbe-683	347	3	and	and	CCONJ
aijbe-683	347	4	voluntary	voluntary	ADJ
aijbe-683	347	5	disclosure	disclosure	NOUN
aijbe-683	347	6	in	in	ADP
aijbe-683	347	7	nigeria	nigeria	PROPN
aijbe-683	347	8	quoted	quote	VERB
aijbe-683	347	9	companies	company	NOUN
aijbe-683	347	10	.	.	PUNCT
aijbe-683	348	1	igbinedion	igbinedion	PROPN
aijbe-683	348	2	university	university	PROPN
aijbe-683	348	3	journal	journal	NOUN
aijbe-683	348	4	of	of	ADP
aijbe-683	348	5	accounting	accounting	NOUN
aijbe-683	348	6	,	,	PUNCT
aijbe-683	348	7	1	1	NUM
aijbe-683	348	8	,	,	PUNCT
aijbe-683	348	9	42	42	NUM
aijbe-683	348	10	-	-	SYM
aijbe-683	348	11	58	58	NUM
aijbe-683	348	12	.	.	PUNCT
aijbe-683	349	1	https://doi.org/10.22495/cgsrv6i1p5	https://doi.org/10.22495/cgsrv6i1p5	PROPN
aijbe-683	349	2	https://ssrn.com/abstract=2112174	https://ssrn.com/abstract=2112174	PROPN
aijbe-683	349	3	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2357968	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2357968	PROPN
aijbe-683	349	4	ezejofor	ezejofor	PROPN
aijbe-683	349	5	,	,	PUNCT
aijbe-683	349	6	raymond	raymond	PROPN
aijbe-683	349	7	a	a	PRON
aijbe-683	349	8	,	,	PUNCT
aijbe-683	349	9	ozuomba	ozuomba	PROPN
aijbe-683	349	10	chidinma	chidinma	PROPN
aijbe-683	349	11	nwamaka	nwamaka	PROPN
aijbe-683	349	12	,	,	PUNCT
aijbe-683	349	13	udochukwu	udochukwu	ADJ
aijbe-683	349	14	chikaodili	chikaodili	NOUN
aijbe-683	349	15	n	n	PROPN
aijbe-683	349	16	and	and	CCONJ
aijbe-683	349	17	alamene	alamene	PROPN
aijbe-683	349	18	inimotimi	inimotimi	PROPN
aijbe-683	349	19	thursday	thursday	PROPN
aijbe-683	349	20	(	(	PUNCT
aijbe-683	349	21	2024	2024	NUM
aijbe-683	349	22	)	)	PUNCT
aijbe-683	349	23	17	17	NUM
aijbe-683	349	24	american	american	ADJ
aijbe-683	349	25	interdisciplinary	interdisciplinary	ADJ
aijbe-683	349	26	journal	journal	NOUN
aijbe-683	349	27	of	of	ADP
aijbe-683	349	28	business	business	NOUN
aijbe-683	349	29	and	and	CCONJ
aijbe-683	349	30	economics	economic	NOUN
aijbe-683	349	31	|	|	ADV
aijbe-683	349	32	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	349	33	elfeky	elfeky	NOUN
aijbe-683	349	34	,	,	PUNCT
aijbe-683	349	35	m.	m.	NOUN
aijbe-683	349	36	i.	i.	PROPN
aijbe-683	349	37	(	(	PUNCT
aijbe-683	349	38	2017	2017	NUM
aijbe-683	349	39	)	)	PUNCT
aijbe-683	349	40	.	.	PUNCT
aijbe-683	350	1	the	the	DET
aijbe-683	350	2	extent	extent	NOUN
aijbe-683	350	3	of	of	ADP
aijbe-683	350	4	voluntary	voluntary	ADJ
aijbe-683	350	5	disclosure	disclosure	NOUN
aijbe-683	350	6	and	and	CCONJ
aijbe-683	350	7	its	its	PRON
aijbe-683	350	8	determinants	determinant	NOUN
aijbe-683	350	9	in	in	ADP
aijbe-683	350	10	emerging	emerge	VERB
aijbe-683	350	11	markets	market	NOUN
aijbe-683	350	12	:	:	PUNCT
aijbe-683	350	13	evidence	evidence	NOUN
aijbe-683	350	14	from	from	ADP
aijbe-683	350	15	egypt	egypt	PROPN
aijbe-683	350	16	.	.	PUNCT
aijbe-683	351	1	the	the	DET
aijbe-683	351	2	journal	journal	NOUN
aijbe-683	351	3	of	of	ADP
aijbe-683	351	4	finance	finance	NOUN
aijbe-683	351	5	and	and	CCONJ
aijbe-683	351	6	data	datum	NOUN
aijbe-683	351	7	science	science	NOUN
aijbe-683	351	8	,	,	PUNCT
aijbe-683	351	9	3(1	3(1	NUM
aijbe-683	351	10	-	-	SYM
aijbe-683	351	11	4	4	NUM
aijbe-683	351	12	)	)	PUNCT
aijbe-683	351	13	,	,	PUNCT
aijbe-683	351	14	45–59	45–59	NOUN
aijbe-683	351	15	.	.	PUNCT
aijbe-683	352	1	https://doi.org/10.1016/j.jfds.2017.09.005	https://doi.org/10.1016/j.jfds.2017.09.005	PROPN
aijbe-683	352	2	elikanah	elikanah	PROPN
aijbe-683	352	3	,	,	PUNCT
aijbe-683	352	4	j.	j.	PROPN
aijbe-683	352	5	(	(	PUNCT
aijbe-683	352	6	2019	2019	NUM
aijbe-683	352	7	)	)	PUNCT
aijbe-683	352	8	.	.	PUNCT
aijbe-683	353	1	value	value	NOUN
aijbe-683	353	2	relevance	relevance	NOUN
aijbe-683	353	3	of	of	ADP
aijbe-683	353	4	non	non	ADJ
aijbe-683	353	5	-	-	ADJ
aijbe-683	353	6	financial	financial	ADJ
aijbe-683	353	7	disclosures	disclosure	NOUN
aijbe-683	353	8	in	in	ADP
aijbe-683	353	9	annual	annual	ADJ
aijbe-683	353	10	reports	report	NOUN
aijbe-683	353	11	:	:	PUNCT
aijbe-683	353	12	evidence	evidence	NOUN
aijbe-683	353	13	from	from	ADP
aijbe-683	353	14	listed	list	VERB
aijbe-683	353	15	banks	bank	NOUN
aijbe-683	353	16	in	in	ADP
aijbe-683	353	17	kenya	kenya	PROPN
aijbe-683	353	18	.	.	PUNCT
aijbe-683	354	1	unpublished	unpublished	ADJ
aijbe-683	354	2	research	research	NOUN
aijbe-683	354	3	project	project	NOUN
aijbe-683	354	4	submitted	submit	VERB
aijbe-683	354	5	to	to	ADP
aijbe-683	354	6	jomo	jomo	PROPN
aijbe-683	354	7	kenyatta	kenyatta	PROPN
aijbe-683	354	8	university	university	PROPN
aijbe-683	354	9	of	of	ADP
aijbe-683	354	10	agriculture	agriculture	NOUN
aijbe-683	354	11	and	and	CCONJ
aijbe-683	354	12	technology	technology	NOUN
aijbe-683	354	13	.	.	PUNCT
aijbe-683	355	1	fernando	fernando	PROPN
aijbe-683	355	2	,	,	PUNCT
aijbe-683	355	3	j.	j.	PROPN
aijbe-683	355	4	(	(	PUNCT
aijbe-683	355	5	2022	2022	NUM
aijbe-683	355	6	,	,	PUNCT
aijbe-683	355	7	august	august	PROPN
aijbe-683	355	8	23	23	NUM
aijbe-683	355	9	)	)	PUNCT
aijbe-683	355	10	.	.	PUNCT
aijbe-683	356	1	earnings	earning	NOUN
aijbe-683	356	2	per	per	ADP
aijbe-683	356	3	share	share	NOUN
aijbe-683	356	4	(	(	PUNCT
aijbe-683	356	5	eps	eps	PROPN
aijbe-683	356	6	):	):	PUNCT
aijbe-683	356	7	what	what	PRON
aijbe-683	356	8	it	it	PRON
aijbe-683	356	9	means	mean	VERB
aijbe-683	356	10	and	and	CCONJ
aijbe-683	356	11	how	how	SCONJ
aijbe-683	356	12	to	to	PART
aijbe-683	356	13	calculate	calculate	VERB
aijbe-683	356	14	it	it	PRON
aijbe-683	356	15	.	.	PUNCT
aijbe-683	357	1	investopedia	investopedia	PROPN
aijbe-683	357	2	.	.	PROPN
aijbe-683	357	3	https://www.investopedia.com/terms/e/eps.asp#:~:text=earnings%20per%20share%20(eps)%20is	https://www.investopedia.com/terms/e/eps.asp#:~:text=earnings%20per%20share%20(eps)%20is	PROPN
aijbe-683	357	4	iliemena	iliemena	PROPN
aijbe-683	357	5	,	,	PUNCT
aijbe-683	357	6	r.	r.	PROPN
aijbe-683	357	7	o.	o.	PROPN
aijbe-683	357	8	,	,	PUNCT
aijbe-683	357	9	amedu	amedu	PROPN
aijbe-683	357	10	,	,	PUNCT
aijbe-683	357	11	j.	j.	PROPN
aijbe-683	357	12	m.	m.	PROPN
aijbe-683	357	13	&	&	CCONJ
aijbe-683	357	14	umaigba	umaigba	PROPN
aijbe-683	357	15	,	,	PUNCT
aijbe-683	357	16	f.	f.	PROPN
aijbe-683	357	17	t.	t.	PROPN
aijbe-683	357	18	(	(	PUNCT
aijbe-683	357	19	2019	2019	NUM
aijbe-683	357	20	)	)	PUNCT
aijbe-683	357	21	.	.	PUNCT
aijbe-683	358	1	value	value	NOUN
aijbe-683	358	2	relevance	relevance	NOUN
aijbe-683	358	3	of	of	ADP
aijbe-683	358	4	sustainability	sustainability	NOUN
aijbe-683	358	5	reporting	reporting	NOUN
aijbe-683	358	6	in	in	ADP
aijbe-683	358	7	nigerian	nigerian	ADJ
aijbe-683	358	8	manufacturing	manufacturing	NOUN
aijbe-683	358	9	companies	company	NOUN
aijbe-683	358	10	.	.	PUNCT
aijbe-683	359	1	journal	journal	PROPN
aijbe-683	359	2	of	of	ADP
aijbe-683	359	3	global	global	ADJ
aijbe-683	359	4	accounting	accounting	NOUN
aijbe-683	359	5	,	,	PUNCT
aijbe-683	359	6	6(2	6(2	NUM
aijbe-683	359	7	)	)	PUNCT
aijbe-683	359	8	,	,	PUNCT
aijbe-683	359	9	131	131	NUM
aijbe-683	359	10	-	-	SYM
aijbe-683	359	11	142	142	NUM
aijbe-683	359	12	.	.	PUNCT
aijbe-683	360	1	jensen	jensen	PROPN
aijbe-683	360	2	,	,	PUNCT
aijbe-683	360	3	m.	m.	PROPN
aijbe-683	360	4	c.	c.	PROPN
aijbe-683	360	5	,	,	PUNCT
aijbe-683	360	6	&	&	CCONJ
aijbe-683	360	7	meckling	meckling	PROPN
aijbe-683	360	8	,	,	PUNCT
aijbe-683	360	9	w.	w.	PROPN
aijbe-683	360	10	h.	h.	PROPN
aijbe-683	360	11	(	(	PUNCT
aijbe-683	360	12	1976	1976	NUM
aijbe-683	360	13	,	,	PUNCT
aijbe-683	360	14	july	july	PROPN
aijbe-683	360	15	1	1	NUM
aijbe-683	360	16	)	)	PUNCT
aijbe-683	360	17	.	.	PUNCT
aijbe-683	361	1	theory	theory	NOUN
aijbe-683	361	2	of	of	ADP
aijbe-683	361	3	the	the	DET
aijbe-683	361	4	firm	firm	NOUN
aijbe-683	361	5	:	:	PUNCT
aijbe-683	361	6	managerial	managerial	ADJ
aijbe-683	361	7	behavior	behavior	NOUN
aijbe-683	361	8	,	,	PUNCT
aijbe-683	361	9	agency	agency	NOUN
aijbe-683	361	10	costs	cost	NOUN
aijbe-683	361	11	and	and	CCONJ
aijbe-683	361	12	ownership	ownership	NOUN
aijbe-683	361	13	structure	structure	NOUN
aijbe-683	361	14	.	.	PUNCT
aijbe-683	362	1	harvard	harvard	PROPN
aijbe-683	362	2	business	business	PROPN
aijbe-683	362	3	school	school	PROPN
aijbe-683	362	4	;	;	PUNCT
aijbe-683	362	5	ssrn	ssrn	NOUN
aijbe-683	362	6	;	;	PUNCT
aijbe-683	362	7	national	national	ADJ
aijbe-683	362	8	bureau	bureau	PROPN
aijbe-683	362	9	of	of	ADP
aijbe-683	362	10	economic	economic	ADJ
aijbe-683	362	11	research	research	NOUN
aijbe-683	362	12	(	(	PUNCT
aijbe-683	362	13	nber	nber	PROPN
aijbe-683	362	14	)	)	PUNCT
aijbe-683	362	15	;	;	PUNCT
aijbe-683	362	16	european	european	ADJ
aijbe-683	362	17	corporate	corporate	ADJ
aijbe-683	362	18	governance	governance	NOUN
aijbe-683	362	19	institute	institute	NOUN
aijbe-683	362	20	(	(	PUNCT
aijbe-683	362	21	ecgi	ecgi	PROPN
aijbe-683	362	22	)	)	PUNCT
aijbe-683	362	23	;	;	PUNCT
aijbe-683	362	24	harvard	harvard	PROPN
aijbe-683	362	25	university	university	PROPN
aijbe-683	362	26	accounting	accounting	PROPN
aijbe-683	362	27	&	&	CCONJ
aijbe-683	362	28	control	control	PROPN
aijbe-683	362	29	unit	unit	PROPN
aijbe-683	362	30	.	.	PUNCT
aijbe-683	363	1	http://papers.ssrn.com/abstract=94043	http://papers.ssrn.com/abstract=94043	PROPN
aijbe-683	363	2	kemei	kemei	PROPN
aijbe-683	363	3	,	,	PUNCT
aijbe-683	363	4	c.	c.	PROPN
aijbe-683	363	5	c.	c.	PROPN
aijbe-683	363	6	(	(	PUNCT
aijbe-683	363	7	2019	2019	NUM
aijbe-683	363	8	)	)	PUNCT
aijbe-683	363	9	.	.	PUNCT
aijbe-683	364	1	factors	factor	NOUN
aijbe-683	364	2	influencing	influence	VERB
aijbe-683	364	3	social	social	ADJ
aijbe-683	364	4	-	-	PUNCT
aijbe-683	364	5	environmental	environmental	ADJ
aijbe-683	364	6	responsibilities	responsibility	NOUN
aijbe-683	364	7	disclosures	disclosure	NOUN
aijbe-683	364	8	in	in	ADP
aijbe-683	364	9	financial	financial	ADJ
aijbe-683	364	10	reports	report	NOUN
aijbe-683	364	11	of	of	ADP
aijbe-683	364	12	kenyan	kenyan	ADJ
aijbe-683	364	13	listed	list	VERB
aijbe-683	364	14	firms	firm	NOUN
aijbe-683	364	15	.	.	PUNCT
aijbe-683	365	1	unpublished	unpublished	ADJ
aijbe-683	365	2	research	research	NOUN
aijbe-683	365	3	project	project	NOUN
aijbe-683	365	4	submitted	submit	VERB
aijbe-683	365	5	to	to	ADP
aijbe-683	365	6	kca	kca	PROPN
aijbe-683	365	7	university	university	PROPN
aijbe-683	365	8	.	.	PUNCT
aijbe-683	366	1	meiryani	meiryani	PROPN
aijbe-683	366	2	meiryani	meiryani	PROPN
aijbe-683	366	3	,	,	PUNCT
aijbe-683	366	4	shi	shi	PROPN
aijbe-683	366	5	ming	ming	PROPN
aijbe-683	366	6	huang	huang	PROPN
aijbe-683	366	7	,	,	PUNCT
aijbe-683	366	8	gatot	gatot	VERB
aijbe-683	366	9	soepriyanto	soepriyanto	ADP
aijbe-683	366	10	,	,	PUNCT
aijbe-683	366	11	jessica	jessica	PROPN
aijbe-683	366	12	,	,	PUNCT
aijbe-683	366	13	mochammad	mochammad	PROPN
aijbe-683	366	14	fahlevi	fahlevi	PROPN
aijbe-683	366	15	,	,	PUNCT
aijbe-683	366	16	saniuk	saniuk	NOUN
aijbe-683	366	17	,	,	PUNCT
aijbe-683	366	18	s.	s.	PROPN
aijbe-683	366	19	,	,	PUNCT
aijbe-683	366	20	&	&	CCONJ
aijbe-683	366	21	aljuaid	aljuaid	PROPN
aijbe-683	366	22	,	,	PUNCT
aijbe-683	366	23	m.	m.	NOUN
aijbe-683	366	24	(	(	PUNCT
aijbe-683	366	25	2023	2023	NUM
aijbe-683	366	26	)	)	PUNCT
aijbe-683	366	27	.	.	PUNCT
aijbe-683	367	1	the	the	DET
aijbe-683	367	2	effect	effect	NOUN
aijbe-683	367	3	of	of	ADP
aijbe-683	367	4	voluntary	voluntary	ADJ
aijbe-683	367	5	disclosure	disclosure	NOUN
aijbe-683	367	6	on	on	ADP
aijbe-683	367	7	financial	financial	ADJ
aijbe-683	367	8	performance	performance	NOUN
aijbe-683	367	9	:	:	PUNCT
aijbe-683	367	10	empirical	empirical	ADJ
aijbe-683	367	11	study	study	NOUN
aijbe-683	367	12	on	on	ADP
aijbe-683	367	13	manufacturing	manufacture	VERB
aijbe-683	367	14	industry	industry	NOUN
aijbe-683	367	15	in	in	ADP
aijbe-683	367	16	indonesia	indonesia	PROPN
aijbe-683	367	17	.	.	PUNCT
aijbe-683	368	1	plos	plos	PROPN
aijbe-683	368	2	one	one	NUM
aijbe-683	368	3	,	,	PUNCT
aijbe-683	368	4	18(6	18(6	NOUN
aijbe-683	368	5	)	)	PUNCT
aijbe-683	368	6	,	,	PUNCT
aijbe-683	368	7	e0285720	e0285720	PROPN
aijbe-683	368	8	–	–	PUNCT
aijbe-683	368	9	e0285720	e0285720	NOUN
aijbe-683	368	10	.	.	PUNCT
aijbe-683	369	1	https://doi.org/10.1371/journal.pone.0285720	https://doi.org/10.1371/journal.pone.0285720	NOUN
aijbe-683	369	2	modugu	modugu	NOUN
aijbe-683	369	3	,	,	PUNCT
aijbe-683	369	4	k.p	k.p	PROPN
aijbe-683	369	5	.	.	PROPN
aijbe-683	369	6	,	,	PUNCT
aijbe-683	369	7	&	&	CCONJ
aijbe-683	369	8	eboigbe	eboigbe	PROPN
aijbe-683	369	9	,	,	PUNCT
aijbe-683	369	10	s.u	s.u	PROPN
aijbe-683	369	11	.	.	PROPN
aijbe-683	369	12	(	(	PUNCT
aijbe-683	369	13	2017	2017	NUM
aijbe-683	369	14	)	)	PUNCT
aijbe-683	369	15	.	.	PUNCT
aijbe-683	370	1	corporate	corporate	ADJ
aijbe-683	370	2	attributes	attribute	NOUN
aijbe-683	370	3	and	and	CCONJ
aijbe-683	370	4	corporate	corporate	ADJ
aijbe-683	370	5	disclosure	disclosure	NOUN
aijbe-683	370	6	level	level	NOUN
aijbe-683	370	7	of	of	ADP
aijbe-683	370	8	listed	list	VERB
aijbe-683	370	9	companies	company	NOUN
aijbe-683	370	10	in	in	ADP
aijbe-683	370	11	nigeria	nigeria	PROPN
aijbe-683	370	12	:	:	PUNCT
aijbe-683	370	13	a	a	DET
aijbe-683	370	14	post	post	ADJ
aijbe-683	370	15	-	-	ADJ
aijbe-683	370	16	ifrs	ifrs	ADJ
aijbe-683	370	17	adoption	adoption	NOUN
aijbe-683	370	18	study	study	NOUN
aijbe-683	370	19	.	.	PUNCT
aijbe-683	371	1	journal	journal	PROPN
aijbe-683	371	2	of	of	ADP
aijbe-683	371	3	finance	finance	NOUN
aijbe-683	371	4	and	and	CCONJ
aijbe-683	371	5	accounting	accounting	NOUN
aijbe-683	371	6	,	,	PUNCT
aijbe-683	371	7	5(2	5(2	NUM
aijbe-683	371	8	)	)	PUNCT
aijbe-683	371	9	,	,	PUNCT
aijbe-683	371	10	4452	4452	NUM
aijbe-683	371	11	.	.	PUNCT
aijbe-683	372	1	available	available	ADJ
aijbe-683	372	2	at	at	ADP
aijbe-683	372	3	http://pubs.sciepub.com/jfa/5/2/3	http://pubs.sciepub.com/jfa/5/2/3	PROPN
aijbe-683	372	4	moruff	moruff	PROPN
aijbe-683	372	5	,	,	PUNCT
aijbe-683	372	6	a.	a.	PROPN
aijbe-683	372	7	s.	s.	PROPN
aijbe-683	372	8	,	,	PUNCT
aijbe-683	372	9	ado	ado	PROPN
aijbe-683	372	10	,	,	PUNCT
aijbe-683	372	11	g.	g.	PROPN
aijbe-683	372	12	,	,	PUNCT
aijbe-683	372	13	salisu	salisu	PROPN
aijbe-683	372	14	,	,	PUNCT
aijbe-683	372	15	m.	m.	NOUN
aijbe-683	372	16	&	&	CCONJ
aijbe-683	372	17	yunusa	yunusa	PROPN
aijbe-683	372	18	,	,	PUNCT
aijbe-683	372	19	n.	n.	NOUN
aijbe-683	372	20	(	(	PUNCT
aijbe-683	372	21	2021	2021	NUM
aijbe-683	372	22	)	)	PUNCT
aijbe-683	372	23	.	.	PUNCT
aijbe-683	373	1	firm	firm	ADJ
aijbe-683	373	2	-	-	PUNCT
aijbe-683	373	3	specific	specific	ADJ
aijbe-683	373	4	attributes	attribute	NOUN
aijbe-683	373	5	and	and	CCONJ
aijbe-683	373	6	environmental	environmental	ADJ
aijbe-683	373	7	disclosure	disclosure	NOUN
aijbe-683	373	8	of	of	ADP
aijbe-683	373	9	listed	list	VERB
aijbe-683	373	10	oil	oil	NOUN
aijbe-683	373	11	and	and	CCONJ
aijbe-683	373	12	gas	gas	NOUN
aijbe-683	373	13	firms	firm	NOUN
aijbe-683	373	14	in	in	ADP
aijbe-683	373	15	nigeria	nigeria	PROPN
aijbe-683	373	16	.	.	PUNCT
aijbe-683	374	1	global	global	ADJ
aijbe-683	374	2	journal	journal	PROPN
aijbe-683	374	3	of	of	ADP
aijbe-683	374	4	accounting	accounting	NOUN
aijbe-683	374	5	,	,	PUNCT
aijbe-683	374	6	7(1	7(1	NUM
aijbe-683	374	7	)	)	PUNCT
aijbe-683	374	8	,	,	PUNCT
aijbe-683	374	9	1	1	NUM
aijbe-683	374	10	-	-	SYM
aijbe-683	374	11	14	14	NUM
aijbe-683	374	12	musyoka	musyoka	NOUN
aijbe-683	374	13	,	,	PUNCT
aijbe-683	374	14	m.	m.	NOUN
aijbe-683	374	15	n.	n.	PROPN
aijbe-683	374	16	(	(	PUNCT
aijbe-683	374	17	2017	2017	NUM
aijbe-683	374	18	)	)	PUNCT
aijbe-683	374	19	.	.	PUNCT
aijbe-683	375	1	effect	effect	NOUN
aijbe-683	375	2	of	of	ADP
aijbe-683	375	3	voluntary	voluntary	ADJ
aijbe-683	375	4	disclosure	disclosure	NOUN
aijbe-683	375	5	on	on	ADP
aijbe-683	375	6	financial	financial	ADJ
aijbe-683	375	7	performance	performance	NOUN
aijbe-683	375	8	of	of	ADP
aijbe-683	375	9	firms	firm	NOUN
aijbe-683	375	10	listed	list	VERB
aijbe-683	375	11	at	at	ADP
aijbe-683	375	12	nairobi	nairobi	PROPN
aijbe-683	375	13	securities	securities	PROPN
aijbe-683	375	14	exchange	exchange	PROPN
aijbe-683	375	15	(	(	PUNCT
aijbe-683	375	16	unpublished	unpublished	ADJ
aijbe-683	375	17	master	master	NOUN
aijbe-683	375	18	’s	’s	PART
aijbe-683	375	19	thesis	thesis	NOUN
aijbe-683	375	20	)	)	PUNCT
aijbe-683	375	21	.	.	PUNCT
aijbe-683	376	1	school	school	NOUN
aijbe-683	376	2	of	of	ADP
aijbe-683	376	3	business	business	NOUN
aijbe-683	376	4	and	and	CCONJ
aijbe-683	376	5	public	public	ADJ
aijbe-683	376	6	management	management	NOUN
aijbe-683	376	7	at	at	ADP
aijbe-683	376	8	kca	kca	PROPN
aijbe-683	376	9	university	university	PROPN
aijbe-683	376	10	.	.	PUNCT
aijbe-683	377	1	mutiva	mutiva	PROPN
aijbe-683	377	2	,	,	PUNCT
aijbe-683	377	3	j.	j.	PROPN
aijbe-683	377	4	m.	m.	PROPN
aijbe-683	377	5	,	,	PUNCT
aijbe-683	377	6	ahmed	ahmed	PROPN
aijbe-683	377	7	,	,	PUNCT
aijbe-683	377	8	a.	a.	PROPN
aijbe-683	377	9	h.	h.	PROPN
aijbe-683	377	10	,	,	PUNCT
aijbe-683	377	11	&	&	CCONJ
aijbe-683	377	12	muiruri	muiruri	PROPN
aijbe-683	377	13	-	-	PUNCT
aijbe-683	377	14	ndirangu	ndirangu	VERB
aijbe-683	377	15	,	,	PUNCT
aijbe-683	377	16	j.m	j.m	PROPN
aijbe-683	377	17	.	.	PROPN
aijbe-683	377	18	(	(	PUNCT
aijbe-683	377	19	2017	2017	NUM
aijbe-683	377	20	)	)	PUNCT
aijbe-683	377	21	.	.	PUNCT
aijbe-683	378	1	the	the	DET
aijbe-683	378	2	relationship	relationship	NOUN
aijbe-683	378	3	between	between	ADP
aijbe-683	378	4	voluntary	voluntary	ADJ
aijbe-683	378	5	disclosure	disclosure	NOUN
aijbe-683	378	6	and	and	CCONJ
aijbe-683	378	7	financial	financial	ADJ
aijbe-683	378	8	performance	performance	NOUN
aijbe-683	378	9	of	of	ADP
aijbe-683	378	10	selected	select	VERB
aijbe-683	378	11	companies	company	NOUN
aijbe-683	378	12	quoted	quote	VERB
aijbe-683	378	13	at	at	ADP
aijbe-683	378	14	the	the	DET
aijbe-683	378	15	nairobi	nairobi	PROPN
aijbe-683	378	16	securities	securities	PROPN
aijbe-683	378	17	exchange	exchange	PROPN
aijbe-683	378	18	.	.	PUNCT
aijbe-683	379	1	international	international	ADJ
aijbe-683	379	2	journal	journal	PROPN
aijbe-683	379	3	of	of	ADP
aijbe-683	379	4	managerial	managerial	ADJ
aijbe-683	379	5	studies	study	NOUN
aijbe-683	379	6	and	and	CCONJ
aijbe-683	379	7	research	research	NOUN
aijbe-683	379	8	(	(	PUNCT
aijbe-683	379	9	ijmsr	ijmsr	NOUN
aijbe-683	379	10	)	)	PUNCT
aijbe-683	379	11	,	,	PUNCT
aijbe-683	379	12	3(6	3(6	NUM
aijbe-683	379	13	)	)	PUNCT
aijbe-683	379	14	,	,	PUNCT
aijbe-683	379	15	171	171	NUM
aijbe-683	379	16	-	-	SYM
aijbe-683	379	17	195	195	NUM
aijbe-683	379	18	.	.	PUNCT
aijbe-683	380	1	https://doi.org/10.1016/j.jfds.2017.09.005	https://doi.org/10.1016/j.jfds.2017.09.005	PROPN
aijbe-683	380	2	https://www.investopedia.com/terms/e/eps.asp#:~:text=earnings%20per%20share%20(eps)%20is	https://www.investopedia.com/terms/e/eps.asp#:~:text=earnings%20per%20share%20(eps)%20is	PROPN
aijbe-683	380	3	http://papers.ssrn.com/abstract=94043	http://papers.ssrn.com/abstract=94043	PROPN
aijbe-683	380	4	https://doi.org/10.1371/journal.pone.0285720	https://doi.org/10.1371/journal.pone.0285720	NOUN
aijbe-683	380	5	ezejofor	ezejofor	NOUN
aijbe-683	380	6	,	,	PUNCT
aijbe-683	380	7	raymond	raymond	PROPN
aijbe-683	380	8	a	a	PRON
aijbe-683	380	9	,	,	PUNCT
aijbe-683	380	10	ozuomba	ozuomba	PROPN
aijbe-683	380	11	chidinma	chidinma	PROPN
aijbe-683	380	12	nwamaka	nwamaka	PROPN
aijbe-683	380	13	,	,	PUNCT
aijbe-683	380	14	udochukwu	udochukwu	ADJ
aijbe-683	380	15	chikaodili	chikaodili	NOUN
aijbe-683	380	16	n	n	PROPN
aijbe-683	380	17	and	and	CCONJ
aijbe-683	380	18	alamene	alamene	PROPN
aijbe-683	380	19	inimotimi	inimotimi	PROPN
aijbe-683	380	20	thursday	thursday	PROPN
aijbe-683	380	21	(	(	PUNCT
aijbe-683	380	22	2024	2024	NUM
aijbe-683	380	23	)	)	PUNCT
aijbe-683	380	24	18	18	NUM
aijbe-683	380	25	american	american	ADJ
aijbe-683	380	26	interdisciplinary	interdisciplinary	ADJ
aijbe-683	380	27	journal	journal	NOUN
aijbe-683	380	28	of	of	ADP
aijbe-683	380	29	business	business	NOUN
aijbe-683	380	30	and	and	CCONJ
aijbe-683	380	31	economics	economic	NOUN
aijbe-683	380	32	|	|	ADV
aijbe-683	380	33	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	380	34	naran	naran	PROPN
aijbe-683	380	35	,	,	PUNCT
aijbe-683	380	36	p.	p.	NOUN
aijbe-683	380	37	m.	m.	NOUN
aijbe-683	380	38	(	(	PUNCT
aijbe-683	380	39	2013	2013	NUM
aijbe-683	380	40	)	)	PUNCT
aijbe-683	380	41	.	.	PUNCT
aijbe-683	381	1	the	the	DET
aijbe-683	381	2	effect	effect	NOUN
aijbe-683	381	3	of	of	ADP
aijbe-683	381	4	company	company	NOUN
aijbe-683	381	5	size	size	NOUN
aijbe-683	381	6	and	and	CCONJ
aijbe-683	381	7	voluntary	voluntary	ADJ
aijbe-683	381	8	disclosure	disclosure	NOUN
aijbe-683	381	9	on	on	ADP
aijbe-683	381	10	financial	financial	ADJ
aijbe-683	381	11	performance	performance	NOUN
aijbe-683	381	12	of	of	ADP
aijbe-683	381	13	commercial	commercial	ADJ
aijbe-683	381	14	banks	bank	NOUN
aijbe-683	381	15	in	in	ADP
aijbe-683	381	16	kenya	kenya	PROPN
aijbe-683	381	17	(	(	PUNCT
aijbe-683	381	18	mba	mba	NOUN
aijbe-683	381	19	thesis	thesis	NOUN
aijbe-683	381	20	,	,	PUNCT
aijbe-683	381	21	university	university	NOUN
aijbe-683	381	22	of	of	ADP
aijbe-683	381	23	nairobi	nairobi	PROPN
aijbe-683	381	24	)	)	PUNCT
aijbe-683	381	25	.	.	PUNCT
aijbe-683	382	1	nworie	nworie	PROPN
aijbe-683	382	2	,	,	PUNCT
aijbe-683	382	3	g.	g.	PROPN
aijbe-683	382	4	o.	o.	PROPN
aijbe-683	382	5	&	&	CCONJ
aijbe-683	382	6	mba	mba	PROPN
aijbe-683	382	7	,	,	PUNCT
aijbe-683	382	8	c.	c.	PROPN
aijbe-683	382	9	j.	j.	PROPN
aijbe-683	382	10	(	(	PUNCT
aijbe-683	382	11	2022	2022	NUM
aijbe-683	382	12	)	)	PUNCT
aijbe-683	382	13	.	.	PUNCT
aijbe-683	383	1	modelling	model	VERB
aijbe-683	383	2	financial	financial	ADJ
aijbe-683	383	3	performance	performance	NOUN
aijbe-683	383	4	of	of	ADP
aijbe-683	383	5	food	food	NOUN
aijbe-683	383	6	and	and	CCONJ
aijbe-683	383	7	beverages	beverage	NOUN
aijbe-683	383	8	companies	company	NOUN
aijbe-683	383	9	listed	list	VERB
aijbe-683	383	10	on	on	ADP
aijbe-683	383	11	nigerian	nigerian	ADJ
aijbe-683	383	12	exchange	exchange	NOUN
aijbe-683	383	13	group	group	NOUN
aijbe-683	383	14	:	:	PUNCT
aijbe-683	383	15	the	the	DET
aijbe-683	383	16	firm	firm	ADJ
aijbe-683	383	17	characteristics	characteristic	NOUN
aijbe-683	383	18	effect	effect	NOUN
aijbe-683	383	19	.	.	PUNCT
aijbe-683	384	1	journal	journal	NOUN
aijbe-683	384	2	of	of	ADP
aijbe-683	384	3	global	global	ADJ
aijbe-683	384	4	accounting	accounting	NOUN
aijbe-683	384	5	,	,	PUNCT
aijbe-683	384	6	8(3	8(3	NUM
aijbe-683	384	7	)	)	PUNCT
aijbe-683	384	8	,	,	PUNCT
aijbe-683	384	9	37	37	NUM
aijbe-683	384	10	52	52	NUM
aijbe-683	384	11	.	.	PUNCT
aijbe-683	385	1	https://journals.unizik.edu.ng/index.php/joga/article/view/1418/1142	https://journals.unizik.edu.ng/index.php/joga/article/view/1418/1142	AUX
aijbe-683	385	2	nworie	nworie	ADJ
aijbe-683	385	3	,	,	PUNCT
aijbe-683	385	4	g.	g.	PROPN
aijbe-683	385	5	,	,	PUNCT
aijbe-683	385	6	obi	obi	PROPN
aijbe-683	385	7	,	,	PUNCT
aijbe-683	385	8	g.	g.	PROPN
aijbe-683	385	9	,	,	PUNCT
aijbe-683	385	10	anaike	anaike	NOUN
aijbe-683	385	11	,	,	PUNCT
aijbe-683	385	12	c.	c.	PROPN
aijbe-683	385	13	&	&	CCONJ
aijbe-683	385	14	uchechukwu	uchechukwu	PROPN
aijbe-683	385	15	-	-	PUNCT
aijbe-683	385	16	obi	obi	PROPN
aijbe-683	385	17	,	,	PUNCT
aijbe-683	385	18	c.	c.	NOUN
aijbe-683	385	19	(	(	PUNCT
aijbe-683	385	20	2022	2022	NUM
aijbe-683	385	21	)	)	PUNCT
aijbe-683	385	22	.	.	PUNCT
aijbe-683	386	1	environmental	environmental	ADJ
aijbe-683	386	2	responsibility	responsibility	NOUN
aijbe-683	386	3	as	as	ADP
aijbe-683	386	4	an	an	DET
aijbe-683	386	5	upshot	upshot	NOUN
aijbe-683	386	6	of	of	ADP
aijbe-683	386	7	firm	firm	ADJ
aijbe-683	386	8	leverage	leverage	NOUN
aijbe-683	386	9	in	in	ADP
aijbe-683	386	10	industrial	industrial	ADJ
aijbe-683	386	11	goods	good	NOUN
aijbe-683	386	12	sector	sector	NOUN
aijbe-683	386	13	of	of	ADP
aijbe-683	386	14	the	the	DET
aijbe-683	386	15	nigerian	nigerian	ADJ
aijbe-683	386	16	exchange	exchange	NOUN
aijbe-683	386	17	group	group	NOUN
aijbe-683	386	18	.	.	PUNCT
aijbe-683	387	1	international	international	ADJ
aijbe-683	387	2	journal	journal	PROPN
aijbe-683	387	3	of	of	ADP
aijbe-683	387	4	advances	advance	NOUN
aijbe-683	387	5	in	in	ADP
aijbe-683	387	6	engineering	engineering	NOUN
aijbe-683	387	7	and	and	CCONJ
aijbe-683	387	8	management	management	NOUN
aijbe-683	387	9	,	,	PUNCT
aijbe-683	387	10	4(12	4(12	NUM
aijbe-683	387	11	)	)	PUNCT
aijbe-683	387	12	,	,	PUNCT
aijbe-683	387	13	724	724	NUM
aijbe-683	387	14	-	-	SYM
aijbe-683	387	15	732	732	NUM
aijbe-683	387	16	.	.	PUNCT
aijbe-683	388	1	https://www.researchgate.net/publication/366634756	https://www.researchgate.net/publication/366634756	PROPN
aijbe-683	388	2	odia	odia	PROPN
aijbe-683	388	3	,	,	PUNCT
aijbe-683	388	4	j.	j.	PROPN
aijbe-683	388	5	o.	o.	PROPN
aijbe-683	388	6	&	&	CCONJ
aijbe-683	388	7	imagbe	imagbe	PROPN
aijbe-683	388	8	,	,	PUNCT
aijbe-683	388	9	v.	v.	PROPN
aijbe-683	388	10	u.	u.	PROPN
aijbe-683	388	11	(	(	PUNCT
aijbe-683	388	12	2015	2015	NUM
aijbe-683	388	13	)	)	PUNCT
aijbe-683	388	14	.	.	PUNCT
aijbe-683	389	1	corporate	corporate	ADJ
aijbe-683	389	2	social	social	ADJ
aijbe-683	389	3	and	and	CCONJ
aijbe-683	389	4	environmental	environmental	ADJ
aijbe-683	389	5	disclosures	disclosure	NOUN
aijbe-683	389	6	,	,	PUNCT
aijbe-683	389	7	corporate	corporate	ADJ
aijbe-683	389	8	social	social	ADJ
aijbe-683	389	9	and	and	CCONJ
aijbe-683	389	10	environmental	environmental	ADJ
aijbe-683	389	11	performance	performance	NOUN
aijbe-683	389	12	and	and	CCONJ
aijbe-683	389	13	corporate	corporate	ADJ
aijbe-683	389	14	financial	financial	ADJ
aijbe-683	389	15	performance	performance	NOUN
aijbe-683	389	16	in	in	ADP
aijbe-683	389	17	nigeria	nigeria	PROPN
aijbe-683	389	18	:	:	PUNCT
aijbe-683	389	19	a	a	DET
aijbe-683	389	20	simultaneous	simultaneous	ADJ
aijbe-683	389	21	equation	equation	NOUN
aijbe-683	389	22	approach	approach	NOUN
aijbe-683	389	23	.	.	PUNCT
aijbe-683	390	1	international	international	ADJ
aijbe-683	390	2	journal	journal	PROPN
aijbe-683	390	3	of	of	ADP
aijbe-683	390	4	management	management	NOUN
aijbe-683	390	5	sciences	science	NOUN
aijbe-683	390	6	,	,	PUNCT
aijbe-683	390	7	5(9	5(9	NUM
aijbe-683	390	8	)	)	PUNCT
aijbe-683	390	9	,	,	PUNCT
aijbe-683	390	10	615627	615627	NUM
aijbe-683	390	11	.	.	PUNCT
aijbe-683	391	1	odum	odum	PROPN
aijbe-683	391	2	,	,	PUNCT
aijbe-683	391	3	a.n	a.n	PROPN
aijbe-683	391	4	.	.	PROPN
aijbe-683	391	5	&	&	CCONJ
aijbe-683	391	6	obiano	obiano	PROPN
aijbe-683	391	7	,	,	PUNCT
aijbe-683	391	8	m.o	m.o	PROPN
aijbe-683	391	9	.	.	PROPN
aijbe-683	391	10	(	(	PUNCT
aijbe-683	391	11	2023	2023	NUM
aijbe-683	391	12	)	)	PUNCT
aijbe-683	391	13	.	.	PUNCT
aijbe-683	392	1	voluntary	voluntary	ADJ
aijbe-683	392	2	disclosure	disclosure	NOUN
aijbe-683	392	3	and	and	CCONJ
aijbe-683	392	4	financial	financial	ADJ
aijbe-683	392	5	performance	performance	NOUN
aijbe-683	392	6	of	of	ADP
aijbe-683	392	7	listed	list	VERB
aijbe-683	392	8	consumer	consumer	NOUN
aijbe-683	392	9	goods	good	NOUN
aijbe-683	392	10	firms	firm	NOUN
aijbe-683	392	11	in	in	ADP
aijbe-683	392	12	nigeria	nigeria	PROPN
aijbe-683	392	13	,	,	PUNCT
aijbe-683	392	14	journal	journal	NOUN
aijbe-683	392	15	of	of	ADP
aijbe-683	392	16	global	global	ADJ
aijbe-683	392	17	accounting	accounting	NOUN
aijbe-683	392	18	,	,	PUNCT
aijbe-683	392	19	9(2	9(2	NUM
aijbe-683	392	20	)	)	PUNCT
aijbe-683	392	21	,	,	PUNCT
aijbe-683	392	22	138	138	NUM
aijbe-683	392	23	–	–	SYM
aijbe-683	392	24	179	179	NUM
aijbe-683	392	25	.	.	PUNCT
aijbe-683	393	1	available	available	ADJ
aijbe-683	393	2	:	:	PUNCT
aijbe-683	393	3	https://journals.unizik.edu.ng	https://journals.unizik.edu.ng	NOUN
aijbe-683	393	4	/	/	SYM
aijbe-683	393	5	joga	joga	NOUN
aijbe-683	393	6	ofoegbu	ofoegbu	NOUN
aijbe-683	393	7	,	,	PUNCT
aijbe-683	393	8	g.	g.	PROPN
aijbe-683	393	9	n.	n.	PROPN
aijbe-683	393	10	&	&	CCONJ
aijbe-683	393	11	asogwa	asogwa	PROPN
aijbe-683	393	12	,	,	PUNCT
aijbe-683	393	13	c.	c.	PROPN
aijbe-683	393	14	u.	u.	PROPN
aijbe-683	393	15	(	(	PUNCT
aijbe-683	393	16	2020	2020	NUM
aijbe-683	393	17	)	)	PUNCT
aijbe-683	393	18	.	.	PUNCT
aijbe-683	394	1	the	the	DET
aijbe-683	394	2	effect	effect	NOUN
aijbe-683	394	3	of	of	ADP
aijbe-683	394	4	sustainability	sustainability	NOUN
aijbe-683	394	5	reporting	report	VERB
aijbe-683	394	6	on	on	ADP
aijbe-683	394	7	profitability	profitability	NOUN
aijbe-683	394	8	of	of	ADP
aijbe-683	394	9	quoted	quote	VERB
aijbe-683	394	10	consumer	consumer	NOUN
aijbe-683	394	11	goods	good	NOUN
aijbe-683	394	12	manufacturing	manufacturing	NOUN
aijbe-683	394	13	firms	firm	NOUN
aijbe-683	394	14	in	in	ADP
aijbe-683	394	15	nigeria	nigeria	PROPN
aijbe-683	394	16	.	.	PUNCT
aijbe-683	395	1	international	international	ADJ
aijbe-683	395	2	journal	journal	PROPN
aijbe-683	395	3	of	of	ADP
aijbe-683	395	4	innovative	innovative	ADJ
aijbe-683	395	5	research	research	NOUN
aijbe-683	395	6	and	and	CCONJ
aijbe-683	395	7	development	development	NOUN
aijbe-683	395	8	,	,	PUNCT
aijbe-683	395	9	9(4	9(4	NUM
aijbe-683	395	10	)	)	PUNCT
aijbe-683	395	11	,	,	PUNCT
aijbe-683	395	12	271	271	NUM
aijbe-683	395	13	-	-	SYM
aijbe-683	395	14	283	283	NUM
aijbe-683	395	15	.	.	PUNCT
aijbe-683	396	1	osisioma	osisioma	PROPN
aijbe-683	396	2	,	,	PUNCT
aijbe-683	396	3	b.	b.	PROPN
aijbe-683	396	4	c.	c.	PROPN
aijbe-683	396	5	&	&	CCONJ
aijbe-683	396	6	emeka	emeka	PROPN
aijbe-683	396	7	-	-	PUNCT
aijbe-683	396	8	nwokeji	nwokeji	PROPN
aijbe-683	396	9	,	,	PUNCT
aijbe-683	396	10	n.	n.	PROPN
aijbe-683	396	11	a.	a.	PROPN
aijbe-683	396	12	(	(	PUNCT
aijbe-683	396	13	2019	2019	NUM
aijbe-683	396	14	)	)	PUNCT
aijbe-683	396	15	.	.	PUNCT
aijbe-683	397	1	sustainability	sustainability	NOUN
aijbe-683	397	2	disclosures	disclosure	NOUN
aijbe-683	397	3	and	and	CCONJ
aijbe-683	397	4	market	market	NOUN
aijbe-683	397	5	value	value	NOUN
aijbe-683	397	6	of	of	ADP
aijbe-683	397	7	firms	firm	NOUN
aijbe-683	397	8	in	in	ADP
aijbe-683	397	9	emerging	emerge	VERB
aijbe-683	397	10	economy	economy	NOUN
aijbe-683	397	11	:	:	PUNCT
aijbe-683	397	12	evidence	evidence	NOUN
aijbe-683	397	13	from	from	ADP
aijbe-683	397	14	nigeria	nigeria	PROPN
aijbe-683	397	15	.	.	PUNCT
aijbe-683	398	1	journal	journal	PROPN
aijbe-683	398	2	of	of	ADP
aijbe-683	398	3	accounting	accounting	NOUN
aijbe-683	398	4	,	,	PUNCT
aijbe-683	398	5	auditing	auditing	NOUN
aijbe-683	398	6	and	and	CCONJ
aijbe-683	398	7	finance	finance	NOUN
aijbe-683	398	8	research	research	NOUN
aijbe-683	398	9	,	,	PUNCT
aijbe-683	398	10	7(3	7(3	NUM
aijbe-683	398	11	)	)	PUNCT
aijbe-683	398	12	.	.	PUNCT
aijbe-683	399	1	1	1	NUM
aijbe-683	399	2	-	-	SYM
aijbe-683	399	3	9	9	NUM
aijbe-683	399	4	.	.	NOUN
aijbe-683	399	5	ozurumba	ozurumba	PROPN
aijbe-683	399	6	b.	b.	PROPN
aijbe-683	399	7	a.	a.	PROPN
aijbe-683	399	8	(	(	PUNCT
aijbe-683	399	9	2016	2016	NUM
aijbe-683	399	10	)	)	PUNCT
aijbe-683	399	11	.	.	PUNCT
aijbe-683	400	1	corporate	corporate	ADJ
aijbe-683	400	2	social	social	ADJ
aijbe-683	400	3	responsibility	responsibility	NOUN
aijbe-683	400	4	accounting	account	VERB
aijbe-683	400	5	in	in	ADP
aijbe-683	400	6	the	the	DET
aijbe-683	400	7	financial	financial	ADJ
aijbe-683	400	8	sector	sector	NOUN
aijbe-683	400	9	:	:	PUNCT
aijbe-683	400	10	a	a	DET
aijbe-683	400	11	study	study	NOUN
aijbe-683	400	12	of	of	ADP
aijbe-683	400	13	depositmoney	depositmoney	NOUN
aijbe-683	400	14	banks	bank	NOUN
aijbe-683	400	15	in	in	ADP
aijbe-683	400	16	nigeria	nigeria	PROPN
aijbe-683	400	17	.	.	PUNCT
aijbe-683	401	1	journal	journal	PROPN
aijbe-683	401	2	of	of	ADP
aijbe-683	401	3	social	social	ADJ
aijbe-683	401	4	and	and	CCONJ
aijbe-683	401	5	management	management	NOUN
aijbe-683	401	6	sciences	science	NOUN
aijbe-683	401	7	,	,	PUNCT
aijbe-683	401	8	11(3	11(3	NUM
aijbe-683	401	9	)	)	PUNCT
aijbe-683	401	10	,	,	PUNCT
aijbe-683	401	11	10	10	NUM
aijbe-683	401	12	-	-	SYM
aijbe-683	401	13	22	22	NUM
aijbe-683	401	14	.	.	PUNCT
aijbe-683	402	1	pappu	pappu	PROPN
aijbe-683	402	2	,	,	PUNCT
aijbe-683	402	3	k.	k.	PROPN
aijbe-683	402	4	d.	d.	PROPN
aijbe-683	402	5	(	(	PUNCT
aijbe-683	402	6	2020	2020	NUM
aijbe-683	402	7	)	)	PUNCT
aijbe-683	402	8	.	.	PUNCT
aijbe-683	403	1	value	value	NOUN
aijbe-683	403	2	relevance	relevance	NOUN
aijbe-683	403	3	of	of	ADP
aijbe-683	403	4	integrated	integrated	ADJ
aijbe-683	403	5	reporting	reporting	NOUN
aijbe-683	403	6	:	:	PUNCT
aijbe-683	403	7	a	a	DET
aijbe-683	403	8	study	study	NOUN
aijbe-683	403	9	of	of	ADP
aijbe-683	403	10	the	the	DET
aijbe-683	403	11	bangladesh	bangladesh	NOUN
aijbe-683	403	12	banking	banking	NOUN
aijbe-683	403	13	sector	sector	NOUN
aijbe-683	403	14	.	.	PUNCT
aijbe-683	404	1	international	international	ADJ
aijbe-683	404	2	journal	journal	PROPN
aijbe-683	404	3	of	of	ADP
aijbe-683	404	4	disclosure	disclosure	NOUN
aijbe-683	404	5	and	and	CCONJ
aijbe-683	404	6	governance	governance	NOUN
aijbe-683	404	7	,	,	PUNCT
aijbe-683	404	8	17(4	17(4	NUM
aijbe-683	404	9	)	)	PUNCT
aijbe-683	404	10	,	,	PUNCT
aijbe-683	404	11	195	195	NUM
aijbe-683	404	12	-	-	SYM
aijbe-683	404	13	207	207	NUM
aijbe-683	404	14	.	.	PUNCT
aijbe-683	405	1	shaibu	shaibu	PROPN
aijbe-683	405	2	,	,	PUNCT
aijbe-683	405	3	k.	k.	PROPN
aijbe-683	405	4	(	(	PUNCT
aijbe-683	405	5	2020	2020	NUM
aijbe-683	405	6	)	)	PUNCT
aijbe-683	405	7	.	.	PUNCT
aijbe-683	406	1	firm	firm	ADJ
aijbe-683	406	2	characteristics	characteristic	NOUN
aijbe-683	406	3	and	and	CCONJ
aijbe-683	406	4	environmental	environmental	ADJ
aijbe-683	406	5	disclosure	disclosure	NOUN
aijbe-683	406	6	quality	quality	NOUN
aijbe-683	406	7	of	of	ADP
aijbe-683	406	8	listed	list	VERB
aijbe-683	406	9	cement	cement	NOUN
aijbe-683	406	10	companies	company	NOUN
aijbe-683	406	11	in	in	ADP
aijbe-683	406	12	nigeria	nigeria	PROPN
aijbe-683	406	13	.	.	PUNCT
aijbe-683	407	1	african	african	ADJ
aijbe-683	407	2	scholar	scholar	PROPN
aijbe-683	407	3	journal	journal	NOUN
aijbe-683	407	4	of	of	ADP
aijbe-683	407	5	mgt	mgt	NOUN
aijbe-683	407	6	.	.	PUNCT
aijbe-683	408	1	science	science	NOUN
aijbe-683	408	2	and	and	CCONJ
aijbe-683	408	3	entrepreneurship	entrepreneurship	NOUN
aijbe-683	408	4	,	,	PUNCT
aijbe-683	408	5	18(7	18(7	NUM
aijbe-683	408	6	)	)	PUNCT
aijbe-683	408	7	,	,	PUNCT
aijbe-683	408	8	105	105	NUM
aijbe-683	408	9	-	-	SYM
aijbe-683	408	10	119	119	NUM
aijbe-683	408	11	.	.	PUNCT
aijbe-683	409	1	shehata	shehata	PROPN
aijbe-683	409	2	,	,	PUNCT
aijbe-683	409	3	n.	n.	PROPN
aijbe-683	409	4	f.	f.	PROPN
aijbe-683	409	5	(	(	PUNCT
aijbe-683	409	6	2014	2014	NUM
aijbe-683	409	7	)	)	PUNCT
aijbe-683	409	8	.	.	PUNCT
aijbe-683	410	1	theories	theory	NOUN
aijbe-683	410	2	and	and	CCONJ
aijbe-683	410	3	determinants	determinant	NOUN
aijbe-683	410	4	of	of	ADP
aijbe-683	410	5	voluntary	voluntary	ADJ
aijbe-683	410	6	disclosure	disclosure	NOUN
aijbe-683	410	7	.	.	PUNCT
aijbe-683	411	1	accounting	accounting	NOUN
aijbe-683	411	2	and	and	CCONJ
aijbe-683	411	3	finance	finance	NOUN
aijbe-683	411	4	research	research	NOUN
aijbe-683	411	5	,	,	PUNCT
aijbe-683	411	6	3(1	3(1	NUM
aijbe-683	411	7	)	)	PUNCT
aijbe-683	411	8	.	.	PUNCT
aijbe-683	412	1	https://doi.org/10.5430/afr.v3n1p18	https://doi.org/10.5430/afr.v3n1p18	VERB
aijbe-683	413	1	what	what	PRON
aijbe-683	413	2	is	be	AUX
aijbe-683	413	3	earnings	earning	NOUN
aijbe-683	413	4	per	per	ADP
aijbe-683	413	5	share	share	NOUN
aijbe-683	413	6	(	(	PUNCT
aijbe-683	413	7	eps	eps	PROPN
aijbe-683	413	8	)	)	PUNCT
aijbe-683	413	9	?	?	PUNCT
aijbe-683	414	1	definition	definition	NOUN
aijbe-683	414	2	of	of	ADP
aijbe-683	414	3	earnings	earning	NOUN
aijbe-683	414	4	per	per	ADP
aijbe-683	414	5	share	share	NOUN
aijbe-683	414	6	(	(	PUNCT
aijbe-683	414	7	eps	eps	PROPN
aijbe-683	414	8	)	)	PUNCT
aijbe-683	414	9	,	,	PUNCT
aijbe-683	414	10	earnings	earning	NOUN
aijbe-683	414	11	per	per	ADP
aijbe-683	414	12	share	share	NOUN
aijbe-683	414	13	(	(	PUNCT
aijbe-683	414	14	eps	eps	NOUN
aijbe-683	414	15	)	)	PUNCT
aijbe-683	414	16	meaning	meaning	NOUN
aijbe-683	414	17	.	.	PUNCT
aijbe-683	415	1	(	(	PUNCT
aijbe-683	415	2	n.d	n.d	PROPN
aijbe-683	415	3	.	.	PROPN
aijbe-683	415	4	)	)	PUNCT
aijbe-683	415	5	.	.	PUNCT
aijbe-683	416	1	the	the	DET
aijbe-683	416	2	economic	economic	PROPN
aijbe-683	416	3	times	time	NOUN
aijbe-683	416	4	.	.	PUNCT
aijbe-683	417	1	https://www.google.com/amp/s/m.economictimes.com/definition/earningsper-share-eps/amp	https://www.google.com/amp/s/m.economictimes.com/definition/earningsper-share-eps/amp	PROPN
aijbe-683	417	2	https://doi.org/10.5430/afr.v3n1p18	https://doi.org/10.5430/afr.v3n1p18	PROPN
aijbe-683	418	1	https://www.google.com/amp/s/m.economictimes.com/definition/earnings-per-share-eps/amp	https://www.google.com/amp/s/m.economictimes.com/definition/earnings-per-share-eps/amp	PROPN
aijbe-683	418	2	https://www.google.com/amp/s/m.economictimes.com/definition/earnings-per-share-eps/amp	https://www.google.com/amp/s/m.economictimes.com/definition/earnings-per-share-eps/amp	PROPN
aijbe-683	418	3	ezejofor	ezejofor	PROPN
aijbe-683	418	4	,	,	PUNCT
aijbe-683	418	5	raymond	raymond	PROPN
aijbe-683	418	6	a	a	PRON
aijbe-683	418	7	,	,	PUNCT
aijbe-683	418	8	ozuomba	ozuomba	PROPN
aijbe-683	418	9	chidinma	chidinma	PROPN
aijbe-683	418	10	nwamaka	nwamaka	PROPN
aijbe-683	418	11	,	,	PUNCT
aijbe-683	418	12	udochukwu	udochukwu	ADJ
aijbe-683	418	13	chikaodili	chikaodili	NOUN
aijbe-683	418	14	n	n	PROPN
aijbe-683	418	15	and	and	CCONJ
aijbe-683	418	16	alamene	alamene	PROPN
aijbe-683	418	17	inimotimi	inimotimi	PROPN
aijbe-683	418	18	thursday	thursday	PROPN
aijbe-683	418	19	(	(	PUNCT
aijbe-683	418	20	2024	2024	NUM
aijbe-683	418	21	)	)	PUNCT
aijbe-683	418	22	19	19	NUM
aijbe-683	418	23	american	american	ADJ
aijbe-683	418	24	interdisciplinary	interdisciplinary	ADJ
aijbe-683	418	25	journal	journal	NOUN
aijbe-683	418	26	of	of	ADP
aijbe-683	418	27	business	business	NOUN
aijbe-683	418	28	and	and	CCONJ
aijbe-683	418	29	economics	economic	NOUN
aijbe-683	418	30	|	|	ADV
aijbe-683	418	31	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-683	418	32	udeh	udeh	PROPN
aijbe-683	418	33	,	,	PUNCT
aijbe-683	418	34	&	&	CCONJ
aijbe-683	418	35	ezejiofor	ezejiofor	PROPN
aijbe-683	418	36	,	,	PUNCT
aijbe-683	418	37	r.a	r.a	PROPN
aijbe-683	418	38	.	.	PROPN
aijbe-683	418	39	(	(	PUNCT
aijbe-683	418	40	2018	2018	NUM
aijbe-683	418	41	)	)	PUNCT
aijbe-683	418	42	.	.	PUNCT
aijbe-683	419	1	effect	effect	NOUN
aijbe-683	419	2	of	of	ADP
aijbe-683	419	3	sustainability	sustainability	NOUN
aijbe-683	419	4	cost	cost	NOUN
aijbe-683	419	5	accounting	accounting	NOUN
aijbe-683	419	6	on	on	ADP
aijbe-683	419	7	financial	financial	ADJ
aijbe-683	419	8	performance	performance	NOUN
aijbe-683	419	9	of	of	ADP
aijbe-683	419	10	telecommunication	telecommunication	NOUN
aijbe-683	419	11	firms	firm	NOUN
aijbe-683	419	12	in	in	ADP
aijbe-683	419	13	nigeria	nigeria	PROPN
aijbe-683	419	14	.	.	PUNCT
aijbe-683	420	1	journal	journal	PROPN
aijbe-683	420	2	for	for	ADP
aijbe-683	420	3	studies	study	NOUN
aijbe-683	420	4	in	in	ADP
aijbe-683	420	5	management	management	NOUN
aijbe-683	420	6	and	and	CCONJ
aijbe-683	420	7	planning	planning	NOUN
aijbe-683	420	8	,	,	PUNCT
aijbe-683	420	9	4(6	4(6	NUM
aijbe-683	420	10	)	)	PUNCT
aijbe-683	420	11	.	.	PUNCT
aijbe-683	421	1	yusuf	yusuf	PROPN
aijbe-683	421	2	,	,	PUNCT
aijbe-683	421	3	m.	m.	NOUN
aijbe-683	421	4	,	,	PUNCT
aijbe-683	421	5	adebayo	adebayo	PROPN
aijbe-683	421	6	,	,	PUNCT
aijbe-683	421	7	p.	p.	PROPN
aijbe-683	421	8	,	,	PUNCT
aijbe-683	421	9	&	&	CCONJ
aijbe-683	421	10	yusuf	yusuf	PROPN
aijbe-683	421	11	,	,	PUNCT
aijbe-683	421	12	r.	r.	PROPN
aijbe-683	421	13	(	(	PUNCT
aijbe-683	421	14	2018	2018	NUM
aijbe-683	421	15	,	,	PUNCT
aijbe-683	421	16	december	december	PROPN
aijbe-683	421	17	)	)	PUNCT
aijbe-683	421	18	.	.	PUNCT
aijbe-683	422	1	effect	effect	NOUN
aijbe-683	422	2	of	of	ADP
aijbe-683	422	3	financial	financial	ADJ
aijbe-683	422	4	performance	performance	NOUN
aijbe-683	422	5	on	on	ADP
aijbe-683	422	6	voluntary	voluntary	ADJ
aijbe-683	422	7	disclosure	disclosure	NOUN
aijbe-683	422	8	of	of	ADP
aijbe-683	422	9	listed	list	VERB
aijbe-683	422	10	financial	financial	ADJ
aijbe-683	422	11	firms	firm	NOUN
aijbe-683	422	12	in	in	ADP
aijbe-683	422	13	nigeria	nigeria	PROPN
aijbe-683	422	14	.	.	PUNCT
aijbe-683	423	1	international	international	ADJ
aijbe-683	423	2	journal	journal	PROPN
aijbe-683	423	3	of	of	ADP
aijbe-683	423	4	economics	economic	NOUN
aijbe-683	423	5	,	,	PUNCT
aijbe-683	423	6	commerce	commerce	PROPN
aijbe-683	423	7	&	&	CCONJ
aijbe-683	423	8	management	management	NOUN
aijbe-683	423	9	.	.	PUNCT
aijbe-683	424	1	http://ijecm.co.uk/	http://ijecm.co.uk/	PROPN
aijbe-683	424	2	http://ijecm.co.uk/	http://ijecm.co.uk/	PROPN