id	sid	tid	token	lemma	pos
arjefm-1204	1	1	american	american	PROPN
arjefm-1204	1	2	research	research	PROPN
arjefm-1204	1	3	journal	journal	PROPN
arjefm-1204	1	4	of	of	ADP
arjefm-1204	1	5	economics	economic	NOUN
arjefm-1204	1	6	,	,	PUNCT
arjefm-1204	1	7	finance	finance	NOUN
arjefm-1204	1	8	and	and	CCONJ
arjefm-1204	1	9	management	management	NOUN
arjefm-1204	1	10	volume	volume	NOUN
arjefm-1204	1	11	13	13	NUM
arjefm-1204	1	12	issue	issue	NOUN
arjefm-1204	1	13	2	2	NUM
arjefm-1204	1	14	,	,	PUNCT
arjefm-1204	1	15	april	april	PROPN
arjefm-1204	1	16	–	–	PUNCT
arjefm-1204	1	17	june	june	PROPN
arjefm-1204	1	18	2025	2025	NUM
arjefm-1204	1	19	issn	issn	PROPN
arjefm-1204	1	20	:	:	PUNCT
arjefm-1204	1	21	2836	2836	NUM
arjefm-1204	1	22	-	-	SYM
arjefm-1204	1	23	9416	9416	NUM
arjefm-1204	1	24	impact	impact	NOUN
arjefm-1204	1	25	factor	factor	NOUN
arjefm-1204	1	26	:	:	PUNCT
arjefm-1204	1	27	6.41	6.41	NUM
arjefm-1204	1	28	journal	journal	NOUN
arjefm-1204	1	29	homepage	homepage	NOUN
arjefm-1204	1	30	:	:	PUNCT
arjefm-1204	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	1	32	email	email	NOUN
arjefm-1204	1	33	:	:	PUNCT
arjefm-1204	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	1	35	official	official	ADJ
arjefm-1204	1	36	journal	journal	PROPN
arjefm-1204	1	37	of	of	ADP
arjefm-1204	1	38	america	america	PROPN
arjefm-1204	1	39	serial	serial	PROPN
arjefm-1204	1	40	publication	publication	NOUN
arjefm-1204	1	41	american	american	PROPN
arjefm-1204	1	42	research	research	PROPN
arjefm-1204	1	43	journal	journal	PROPN
arjefm-1204	1	44	of	of	ADP
arjefm-1204	1	45	economics	economic	NOUN
arjefm-1204	1	46	,	,	PUNCT
arjefm-1204	1	47	finance	finance	NOUN
arjefm-1204	1	48	and	and	CCONJ
arjefm-1204	1	49	management	management	NOUN
arjefm-1204	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	1	51	,	,	PUNCT
arjefm-1204	1	52	email	email	NOUN
arjefm-1204	1	53	:	:	PUNCT
arjefm-1204	1	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	2	1	43	43	NUM
arjefm-1204	3	1	|	|	ADV
arjefm-1204	3	2	p	p	X
arjefm-1204	3	3	a	a	DET
arjefm-1204	3	4	g	g	NOUN
arjefm-1204	3	5	e	e	PROPN
arjefm-1204	3	6	environmental	environmental	ADJ
arjefm-1204	3	7	,	,	PUNCT
arjefm-1204	3	8	social	social	ADJ
arjefm-1204	3	9	and	and	CCONJ
arjefm-1204	3	10	governance	governance	NOUN
arjefm-1204	3	11	disclosure	disclosure	NOUN
arjefm-1204	3	12	on	on	ADP
arjefm-1204	3	13	corporate	corporate	ADJ
arjefm-1204	3	14	performance	performance	NOUN
arjefm-1204	3	15	:	:	PUNCT
arjefm-1204	3	16	a	a	DET
arjefm-1204	3	17	study	study	NOUN
arjefm-1204	3	18	of	of	ADP
arjefm-1204	3	19	agricultural	agricultural	ADJ
arjefm-1204	3	20	firms	firm	NOUN
arjefm-1204	3	21	and	and	CCONJ
arjefm-1204	3	22	health	health	NOUN
arjefm-1204	3	23	care	care	NOUN
arjefm-1204	3	24	firms	firm	NOUN
arjefm-1204	3	25	in	in	ADP
arjefm-1204	3	26	nigeria	nigeria	PROPN
arjefm-1204	3	27	nwachukwu	nwachukwu	PROPN
arjefm-1204	3	28	raphael	raphael	PROPN
arjefm-1204	3	29	(	(	PUNCT
arjefm-1204	3	30	phd	phd	PROPN
arjefm-1204	3	31	)	)	PUNCT
arjefm-1204	3	32	and	and	CCONJ
arjefm-1204	3	33	azodo	azodo	ADV
arjefm-1204	3	34	chinyere	chinyere	PRON
arjefm-1204	3	35	department	department	PROPN
arjefm-1204	3	36	of	of	ADP
arjefm-1204	3	37	accountancy	accountancy	NOUN
arjefm-1204	3	38	,	,	PUNCT
arjefm-1204	3	39	tansian	tansian	PROPN
arjefm-1204	3	40	university	university	NOUN
arjefm-1204	3	41	,	,	PUNCT
arjefm-1204	3	42	umunya	umunya	PROPN
arjefm-1204	3	43	,	,	PUNCT
arjefm-1204	3	44	nigeria	nigeria	PROPN
arjefm-1204	3	45	e	e	NOUN
arjefm-1204	3	46	-	-	NOUN
arjefm-1204	3	47	mail	mail	NOUN
arjefm-1204	3	48	:	:	PUNCT
arjefm-1204	3	49	chikwute@yahoo.com	chikwute@yahoo.com	X
arjefm-1204	4	1	doi	doi	NOUN
arjefm-1204	4	2	:	:	PUNCT
arjefm-1204	4	3	https://doi.org/10.5281	https://doi.org/10.5281	VERB
arjefm-1204	4	4	/	/	SYM
arjefm-1204	4	5	zenodo.15639229	zenodo.15639229	PROPN
arjefm-1204	4	6	abstract	abstract	NOUN
arjefm-1204	4	7	:	:	PUNCT
arjefm-1204	4	8	this	this	DET
arjefm-1204	4	9	study	study	NOUN
arjefm-1204	4	10	determined	determine	VERB
arjefm-1204	4	11	the	the	DET
arjefm-1204	4	12	environmental	environmental	ADJ
arjefm-1204	4	13	,	,	PUNCT
arjefm-1204	4	14	social	social	ADJ
arjefm-1204	4	15	and	and	CCONJ
arjefm-1204	4	16	governance	governance	NOUN
arjefm-1204	4	17	disclosure	disclosure	NOUN
arjefm-1204	4	18	on	on	ADP
arjefm-1204	4	19	corporate	corporate	ADJ
arjefm-1204	4	20	performance	performance	NOUN
arjefm-1204	4	21	of	of	ADP
arjefm-1204	4	22	two	two	NUM
arjefm-1204	4	23	selected	select	VERB
arjefm-1204	4	24	firms	firm	NOUN
arjefm-1204	4	25	in	in	ADP
arjefm-1204	4	26	nigeria	nigeria	PROPN
arjefm-1204	4	27	(	(	PUNCT
arjefm-1204	4	28	agricultural	agricultural	ADJ
arjefm-1204	4	29	firms	firm	NOUN
arjefm-1204	4	30	and	and	CCONJ
arjefm-1204	4	31	health	health	NOUN
arjefm-1204	4	32	care	care	NOUN
arjefm-1204	4	33	firms	firm	NOUN
arjefm-1204	4	34	)	)	PUNCT
arjefm-1204	4	35	.	.	PUNCT
arjefm-1204	5	1	the	the	DET
arjefm-1204	5	2	study	study	NOUN
arjefm-1204	5	3	employed	employ	VERB
arjefm-1204	5	4	environmental	environmental	ADJ
arjefm-1204	5	5	disclosure	disclosure	NOUN
arjefm-1204	5	6	,	,	PUNCT
arjefm-1204	5	7	social	social	ADJ
arjefm-1204	5	8	disclosure	disclosure	NOUN
arjefm-1204	5	9	and	and	CCONJ
arjefm-1204	5	10	corporate	corporate	ADJ
arjefm-1204	5	11	governance	governance	NOUN
arjefm-1204	5	12	disclosure	disclosure	NOUN
arjefm-1204	5	13	as	as	ADP
arjefm-1204	5	14	the	the	DET
arjefm-1204	5	15	independent	independent	ADJ
arjefm-1204	5	16	variables	variable	NOUN
arjefm-1204	5	17	and	and	CCONJ
arjefm-1204	5	18	return	return	VERB
arjefm-1204	5	19	on	on	ADP
arjefm-1204	5	20	assets	asset	NOUN
arjefm-1204	5	21	as	as	ADP
arjefm-1204	5	22	the	the	DET
arjefm-1204	5	23	dependent	dependent	ADJ
arjefm-1204	5	24	variable	variable	NOUN
arjefm-1204	5	25	.	.	PUNCT
arjefm-1204	6	1	ex	ex	PRON
arjefm-1204	6	2	post	post	X
arjefm-1204	6	3	facto	facto	X
arjefm-1204	6	4	research	research	NOUN
arjefm-1204	6	5	design	design	NOUN
arjefm-1204	6	6	.	.	PUNCT
arjefm-1204	7	1	data	datum	NOUN
arjefm-1204	7	2	were	be	AUX
arjefm-1204	7	3	analyzed	analyze	VERB
arjefm-1204	7	4	with	with	ADP
arjefm-1204	7	5	descriptive	descriptive	ADJ
arjefm-1204	7	6	statistics	statistic	NOUN
arjefm-1204	7	7	,	,	PUNCT
arjefm-1204	7	8	and	and	CCONJ
arjefm-1204	7	9	the	the	DET
arjefm-1204	7	10	hypotheses	hypothesis	NOUN
arjefm-1204	7	11	were	be	AUX
arjefm-1204	7	12	tested	test	VERB
arjefm-1204	7	13	inferential	inferential	ADJ
arjefm-1204	7	14	statistics	statistic	NOUN
arjefm-1204	7	15	.	.	PUNCT
arjefm-1204	8	1	multiple	multiple	ADJ
arjefm-1204	8	2	regressions	regression	NOUN
arjefm-1204	8	3	were	be	AUX
arjefm-1204	8	4	employed	employ	VERB
arjefm-1204	8	5	to	to	PART
arjefm-1204	8	6	test	test	VERB
arjefm-1204	8	7	the	the	DET
arjefm-1204	8	8	hypotheses	hypothesis	NOUN
arjefm-1204	8	9	.	.	PUNCT
arjefm-1204	9	1	the	the	DET
arjefm-1204	9	2	study	study	NOUN
arjefm-1204	9	3	regression	regression	NOUN
arjefm-1204	9	4	result	result	NOUN
arjefm-1204	9	5	of	of	ADP
arjefm-1204	9	6	the	the	DET
arjefm-1204	9	7	model	model	NOUN
arjefm-1204	9	8	showed	show	VERB
arjefm-1204	9	9	that	that	SCONJ
arjefm-1204	9	10	the	the	DET
arjefm-1204	9	11	environmental	environmental	ADJ
arjefm-1204	9	12	disclosure	disclosure	NOUN
arjefm-1204	9	13	had	have	VERB
arjefm-1204	9	14	a	a	DET
arjefm-1204	9	15	positive	positive	ADJ
arjefm-1204	9	16	coefficient	coefficient	NOUN
arjefm-1204	9	17	of	of	ADP
arjefm-1204	9	18	0.0032	0.0032	NUM
arjefm-1204	9	19	and	and	CCONJ
arjefm-1204	9	20	a	a	DET
arjefm-1204	9	21	pvalue	pvalue	NOUN
arjefm-1204	9	22	of	of	ADP
arjefm-1204	9	23	0.040	0.040	NUM
arjefm-1204	9	24	which	which	PRON
arjefm-1204	9	25	was	be	AUX
arjefm-1204	9	26	significant	significant	ADJ
arjefm-1204	9	27	at	at	ADP
arjefm-1204	9	28	5	5	NUM
arjefm-1204	9	29	%	%	NOUN
arjefm-1204	9	30	level	level	NOUN
arjefm-1204	9	31	.	.	PUNCT
arjefm-1204	10	1	the	the	DET
arjefm-1204	10	2	hypothesis	hypothesis	NOUN
arjefm-1204	10	3	result	result	NOUN
arjefm-1204	10	4	showed	show	VERB
arjefm-1204	10	5	that	that	SCONJ
arjefm-1204	10	6	the	the	DET
arjefm-1204	10	7	variable	variable	NOUN
arjefm-1204	10	8	of	of	ADP
arjefm-1204	10	9	social	social	ADJ
arjefm-1204	10	10	practice	practice	NOUN
arjefm-1204	10	11	disclosure	disclosure	NOUN
arjefm-1204	10	12	had	have	VERB
arjefm-1204	10	13	a	a	DET
arjefm-1204	10	14	positive	positive	ADJ
arjefm-1204	10	15	coefficient	coefficient	NOUN
arjefm-1204	10	16	of	of	ADP
arjefm-1204	10	17	0.000390	0.000390	NUM
arjefm-1204	10	18	and	and	CCONJ
arjefm-1204	10	19	a	a	DET
arjefm-1204	10	20	p	p	NOUN
arjefm-1204	10	21	-	-	PUNCT
arjefm-1204	10	22	value	value	NOUN
arjefm-1204	10	23	of	of	ADP
arjefm-1204	10	24	0.087	0.087	NUM
arjefm-1204	10	25	which	which	PRON
arjefm-1204	10	26	was	be	AUX
arjefm-1204	10	27	significant	significant	ADJ
arjefm-1204	10	28	at	at	ADP
arjefm-1204	10	29	5	5	NUM
arjefm-1204	10	30	%	%	NOUN
arjefm-1204	10	31	level	level	NOUN
arjefm-1204	10	32	.	.	PUNCT
arjefm-1204	11	1	another	another	DET
arjefm-1204	11	2	finding	finding	NOUN
arjefm-1204	11	3	showed	show	VERB
arjefm-1204	11	4	that	that	SCONJ
arjefm-1204	11	5	the	the	DET
arjefm-1204	11	6	regression	regression	NOUN
arjefm-1204	11	7	result	result	NOUN
arjefm-1204	11	8	of	of	ADP
arjefm-1204	11	9	model	model	NOUN
arjefm-1204	11	10	showed	show	VERB
arjefm-1204	11	11	that	that	SCONJ
arjefm-1204	11	12	the	the	DET
arjefm-1204	11	13	variable	variable	NOUN
arjefm-1204	11	14	of	of	ADP
arjefm-1204	11	15	governance	governance	NOUN
arjefm-1204	11	16	practices	practice	NOUN
arjefm-1204	11	17	disclosure	disclosure	NOUN
arjefm-1204	11	18	had	have	VERB
arjefm-1204	11	19	a	a	DET
arjefm-1204	11	20	negative	negative	ADJ
arjefm-1204	11	21	coefficient	coefficient	NOUN
arjefm-1204	11	22	of	of	ADP
arjefm-1204	11	23	-0.000558	-0.000558	NOUN
arjefm-1204	11	24	and	and	CCONJ
arjefm-1204	11	25	a	a	DET
arjefm-1204	11	26	p	p	NOUN
arjefm-1204	11	27	-	-	PUNCT
arjefm-1204	11	28	value	value	NOUN
arjefm-1204	11	29	of	of	ADP
arjefm-1204	11	30	0.355	0.355	NUM
arjefm-1204	11	31	which	which	PRON
arjefm-1204	11	32	was	be	AUX
arjefm-1204	11	33	significant	significant	ADJ
arjefm-1204	11	34	at	at	ADP
arjefm-1204	11	35	5	5	NUM
arjefm-1204	11	36	%	%	NOUN
arjefm-1204	11	37	level	level	NOUN
arjefm-1204	11	38	.	.	PUNCT
arjefm-1204	12	1	based	base	VERB
arjefm-1204	12	2	on	on	ADP
arjefm-1204	12	3	the	the	DET
arjefm-1204	12	4	outcome	outcome	NOUN
arjefm-1204	12	5	of	of	ADP
arjefm-1204	12	6	the	the	DET
arjefm-1204	12	7	study	study	NOUN
arjefm-1204	12	8	,	,	PUNCT
arjefm-1204	12	9	the	the	DET
arjefm-1204	12	10	study	study	NOUN
arjefm-1204	12	11	suggested	suggest	VERB
arjefm-1204	12	12	among	among	ADP
arjefm-1204	12	13	others	other	NOUN
arjefm-1204	12	14	that	that	SCONJ
arjefm-1204	12	15	since	since	SCONJ
arjefm-1204	12	16	environmental	environmental	ADJ
arjefm-1204	12	17	,	,	PUNCT
arjefm-1204	12	18	sustainability	sustainability	NOUN
arjefm-1204	12	19	disclosures	disclosure	NOUN
arjefm-1204	12	20	positively	positively	ADV
arjefm-1204	12	21	affects	affect	VERB
arjefm-1204	12	22	financial	financial	ADJ
arjefm-1204	12	23	performance	performance	NOUN
arjefm-1204	12	24	,	,	PUNCT
arjefm-1204	12	25	the	the	DET
arjefm-1204	12	26	companies	company	NOUN
arjefm-1204	12	27	need	need	VERB
arjefm-1204	12	28	to	to	PART
arjefm-1204	12	29	develop	develop	VERB
arjefm-1204	12	30	and	and	CCONJ
arjefm-1204	12	31	publicize	publicize	VERB
arjefm-1204	12	32	detailed	detailed	ADJ
arjefm-1204	12	33	environmental	environmental	ADJ
arjefm-1204	12	34	policies	policy	NOUN
arjefm-1204	12	35	and	and	CCONJ
arjefm-1204	12	36	practices	practice	NOUN
arjefm-1204	12	37	.	.	PUNCT
arjefm-1204	13	1	this	this	PRON
arjefm-1204	13	2	includes	include	VERB
arjefm-1204	13	3	reporting	reporting	NOUN
arjefm-1204	13	4	on	on	ADP
arjefm-1204	13	5	emissions	emission	NOUN
arjefm-1204	13	6	reductions	reduction	NOUN
arjefm-1204	13	7	,	,	PUNCT
arjefm-1204	13	8	waste	waste	NOUN
arjefm-1204	13	9	management	management	NOUN
arjefm-1204	13	10	,	,	PUNCT
arjefm-1204	13	11	and	and	CCONJ
arjefm-1204	13	12	resource	resource	NOUN
arjefm-1204	13	13	conservation	conservation	NOUN
arjefm-1204	13	14	efforts	effort	NOUN
arjefm-1204	13	15	.	.	PUNCT
arjefm-1204	14	1	keywords	keyword	NOUN
arjefm-1204	14	2	:	:	PUNCT
arjefm-1204	14	3	environmental	environmental	ADJ
arjefm-1204	14	4	disclosure	disclosure	NOUN
arjefm-1204	14	5	,	,	PUNCT
arjefm-1204	14	6	social	social	ADJ
arjefm-1204	14	7	disclosure	disclosure	NOUN
arjefm-1204	14	8	,	,	PUNCT
arjefm-1204	14	9	governance	governance	NOUN
arjefm-1204	14	10	disclosure	disclosure	NOUN
arjefm-1204	14	11	and	and	CCONJ
arjefm-1204	14	12	return	return	VERB
arjefm-1204	14	13	on	on	ADP
arjefm-1204	14	14	assets	asset	NOUN
arjefm-1204	14	15	.	.	PUNCT
arjefm-1204	15	1	introduction	introduction	NOUN
arjefm-1204	15	2	environmental	environmental	ADJ
arjefm-1204	15	3	,	,	PUNCT
arjefm-1204	15	4	social	social	ADJ
arjefm-1204	15	5	and	and	CCONJ
arjefm-1204	15	6	governance	governance	NOUN
arjefm-1204	15	7	(	(	PUNCT
arjefm-1204	15	8	esg	esg	NOUN
arjefm-1204	15	9	)	)	PUNCT
arjefm-1204	15	10	credentials	credential	NOUN
arjefm-1204	15	11	have	have	AUX
arjefm-1204	15	12	become	become	VERB
arjefm-1204	15	13	a	a	DET
arjefm-1204	15	14	global	global	ADJ
arjefm-1204	15	15	trend	trend	NOUN
arjefm-1204	15	16	nowadays	nowadays	ADV
arjefm-1204	15	17	and	and	CCONJ
arjefm-1204	15	18	are	be	AUX
arjefm-1204	15	19	increasingly	increasingly	ADV
arjefm-1204	15	20	important	important	ADJ
arjefm-1204	15	21	for	for	ADP
arjefm-1204	15	22	companies	company	NOUN
arjefm-1204	15	23	due	due	ADJ
arjefm-1204	15	24	to	to	ADP
arjefm-1204	15	25	spreading	spread	VERB
arjefm-1204	15	26	awareness	awareness	NOUN
arjefm-1204	15	27	of	of	ADP
arjefm-1204	15	28	their	their	PRON
arjefm-1204	15	29	responsibility	responsibility	NOUN
arjefm-1204	15	30	for	for	ADP
arjefm-1204	15	31	sustainable	sustainable	ADJ
arjefm-1204	15	32	growth	growth	NOUN
arjefm-1204	15	33	and	and	CCONJ
arjefm-1204	15	34	their	their	PRON
arjefm-1204	15	35	multi	multi	ADJ
arjefm-1204	15	36	-	-	ADJ
arjefm-1204	15	37	dimensional	dimensional	ADJ
arjefm-1204	15	38	impact	impact	NOUN
arjefm-1204	15	39	on	on	ADP
arjefm-1204	15	40	society	society	NOUN
arjefm-1204	15	41	(	(	PUNCT
arjefm-1204	15	42	kaakeh	kaakeh	PROPN
arjefm-1204	15	43	&	&	CCONJ
arjefm-1204	15	44	gokmenoglu	gokmenoglu	PROPN
arjefm-1204	15	45	,	,	PUNCT
arjefm-1204	15	46	2022	2022	NUM
arjefm-1204	15	47	)	)	PUNCT
arjefm-1204	15	48	.	.	PUNCT
arjefm-1204	16	1	sustainable	sustainable	ADJ
arjefm-1204	16	2	development	development	NOUN
arjefm-1204	16	3	in	in	ADP
arjefm-1204	16	4	all	all	DET
arjefm-1204	16	5	fields	field	NOUN
arjefm-1204	16	6	of	of	ADP
arjefm-1204	16	7	activity	activity	NOUN
arjefm-1204	16	8	is	be	AUX
arjefm-1204	16	9	ever	ever	ADV
arjefm-1204	16	10	more	more	ADV
arjefm-1204	16	11	demanded	demand	VERB
arjefm-1204	16	12	to	to	PART
arjefm-1204	16	13	become	become	VERB
arjefm-1204	16	14	a	a	DET
arjefm-1204	16	15	compulsory	compulsory	ADJ
arjefm-1204	16	16	requirement	requirement	NOUN
arjefm-1204	16	17	at	at	ADP
arjefm-1204	16	18	the	the	DET
arjefm-1204	16	19	global	global	ADJ
arjefm-1204	16	20	level	level	NOUN
arjefm-1204	16	21	(	(	PUNCT
arjefm-1204	16	22	chien	chien	NOUN
arjefm-1204	16	23	,	,	PUNCT
arjefm-1204	16	24	2023	2023	NUM
arjefm-1204	16	25	)	)	PUNCT
arjefm-1204	16	26	and	and	CCONJ
arjefm-1204	16	27	companies	company	NOUN
arjefm-1204	16	28	are	be	AUX
arjefm-1204	16	29	increasingly	increasingly	ADV
arjefm-1204	16	30	using	use	VERB
arjefm-1204	16	31	sustainability	sustainability	NOUN
arjefm-1204	16	32	strategies	strategy	NOUN
arjefm-1204	16	33	and	and	CCONJ
arjefm-1204	16	34	this	this	PRON
arjefm-1204	16	35	has	have	AUX
arjefm-1204	16	36	led	lead	VERB
arjefm-1204	16	37	to	to	ADP
arjefm-1204	16	38	notable	notable	ADJ
arjefm-1204	16	39	shifts	shift	NOUN
arjefm-1204	16	40	in	in	ADP
arjefm-1204	16	41	business	business	NOUN
arjefm-1204	16	42	models	model	NOUN
arjefm-1204	16	43	and	and	CCONJ
arjefm-1204	16	44	management	management	NOUN
arjefm-1204	16	45	practices	practice	NOUN
arjefm-1204	16	46	(	(	PUNCT
arjefm-1204	16	47	chang	chang	PROPN
arjefm-1204	16	48	&	&	CCONJ
arjefm-1204	16	49	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	16	50	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	17	1	mailto:chikwute@yahoo.com	mailto:chikwute@yahoo.com	PROPN
arjefm-1204	17	2	american	american	PROPN
arjefm-1204	17	3	research	research	PROPN
arjefm-1204	17	4	journal	journal	PROPN
arjefm-1204	17	5	of	of	ADP
arjefm-1204	17	6	economics	economic	NOUN
arjefm-1204	17	7	,	,	PUNCT
arjefm-1204	17	8	finance	finance	NOUN
arjefm-1204	17	9	and	and	CCONJ
arjefm-1204	17	10	management	management	NOUN
arjefm-1204	17	11	volume	volume	NOUN
arjefm-1204	17	12	13	13	NUM
arjefm-1204	17	13	issue	issue	NOUN
arjefm-1204	17	14	2	2	NUM
arjefm-1204	17	15	,	,	PUNCT
arjefm-1204	17	16	april	april	PROPN
arjefm-1204	17	17	–	–	PUNCT
arjefm-1204	17	18	june	june	PROPN
arjefm-1204	17	19	2025	2025	NUM
arjefm-1204	17	20	issn	issn	PROPN
arjefm-1204	17	21	:	:	PUNCT
arjefm-1204	17	22	2836	2836	NUM
arjefm-1204	17	23	-	-	SYM
arjefm-1204	17	24	9416	9416	NUM
arjefm-1204	17	25	impact	impact	NOUN
arjefm-1204	17	26	factor	factor	NOUN
arjefm-1204	17	27	:	:	PUNCT
arjefm-1204	17	28	6.41	6.41	NUM
arjefm-1204	17	29	journal	journal	NOUN
arjefm-1204	17	30	homepage	homepage	NOUN
arjefm-1204	17	31	:	:	PUNCT
arjefm-1204	17	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	17	33	email	email	NOUN
arjefm-1204	17	34	:	:	PUNCT
arjefm-1204	17	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	17	36	official	official	ADJ
arjefm-1204	17	37	journal	journal	PROPN
arjefm-1204	17	38	of	of	ADP
arjefm-1204	17	39	america	america	PROPN
arjefm-1204	17	40	serial	serial	PROPN
arjefm-1204	17	41	publication	publication	NOUN
arjefm-1204	17	42	american	american	PROPN
arjefm-1204	17	43	research	research	PROPN
arjefm-1204	17	44	journal	journal	PROPN
arjefm-1204	17	45	of	of	ADP
arjefm-1204	17	46	economics	economic	NOUN
arjefm-1204	17	47	,	,	PUNCT
arjefm-1204	17	48	finance	finance	NOUN
arjefm-1204	17	49	and	and	CCONJ
arjefm-1204	17	50	management	management	NOUN
arjefm-1204	17	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	17	52	,	,	PUNCT
arjefm-1204	17	53	email	email	NOUN
arjefm-1204	17	54	:	:	PUNCT
arjefm-1204	17	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	18	1	44	44	NUM
arjefm-1204	19	1	|	|	ADV
arjefm-1204	19	2	p	p	NOUN
arjefm-1204	19	3	a	a	DET
arjefm-1204	19	4	g	g	PROPN
arjefm-1204	19	5	e	e	PROPN
arjefm-1204	19	6	lee	lee	PROPN
arjefm-1204	19	7	,	,	PUNCT
arjefm-1204	19	8	2022	2022	NUM
arjefm-1204	19	9	)	)	PUNCT
arjefm-1204	19	10	.	.	PUNCT
arjefm-1204	20	1	firms	firm	NOUN
arjefm-1204	20	2	are	be	AUX
arjefm-1204	20	3	implementing	implement	VERB
arjefm-1204	20	4	optimal	optimal	ADJ
arjefm-1204	20	5	strategies	strategy	NOUN
arjefm-1204	20	6	focused	focus	VERB
arjefm-1204	20	7	on	on	ADP
arjefm-1204	20	8	maximizing	maximize	VERB
arjefm-1204	20	9	stakeholder	stakeholder	NOUN
arjefm-1204	20	10	value	value	NOUN
arjefm-1204	20	11	while	while	SCONJ
arjefm-1204	20	12	also	also	ADV
arjefm-1204	20	13	achieving	achieve	VERB
arjefm-1204	20	14	the	the	DET
arjefm-1204	20	15	company	company	NOUN
arjefm-1204	20	16	’s	’s	PART
arjefm-1204	20	17	financial	financial	ADJ
arjefm-1204	20	18	goals	goal	NOUN
arjefm-1204	20	19	(	(	PUNCT
arjefm-1204	20	20	al	al	PROPN
arjefm-1204	20	21	amosh	amosh	PROPN
arjefm-1204	20	22	,	,	PUNCT
arjefm-1204	20	23	khatib	khatib	PROPN
arjefm-1204	20	24	&	&	CCONJ
arjefm-1204	20	25	ananzeh	ananzeh	PROPN
arjefm-1204	20	26	2022	2022	NUM
arjefm-1204	20	27	)	)	PUNCT
arjefm-1204	20	28	.	.	PUNCT
arjefm-1204	21	1	the	the	DET
arjefm-1204	21	2	practical	practical	ADJ
arjefm-1204	21	3	implementation	implementation	NOUN
arjefm-1204	21	4	of	of	ADP
arjefm-1204	21	5	this	this	DET
arjefm-1204	21	6	new	new	ADJ
arjefm-1204	21	7	paradigm	paradigm	NOUN
arjefm-1204	21	8	is	be	AUX
arjefm-1204	21	9	reflected	reflect	VERB
arjefm-1204	21	10	in	in	ADP
arjefm-1204	21	11	the	the	DET
arjefm-1204	21	12	increasing	increase	VERB
arjefm-1204	21	13	efforts	effort	NOUN
arjefm-1204	21	14	companies	company	NOUN
arjefm-1204	21	15	are	be	AUX
arjefm-1204	21	16	making	make	VERB
arjefm-1204	21	17	to	to	PART
arjefm-1204	21	18	properly	properly	ADV
arjefm-1204	21	19	assess	assess	VERB
arjefm-1204	21	20	their	their	PRON
arjefm-1204	21	21	commitment	commitment	NOUN
arjefm-1204	21	22	to	to	ADP
arjefm-1204	21	23	sustainability	sustainability	NOUN
arjefm-1204	21	24	and	and	CCONJ
arjefm-1204	21	25	global	global	ADJ
arjefm-1204	21	26	long	long	ADJ
arjefm-1204	21	27	-	-	PUNCT
arjefm-1204	21	28	term	term	NOUN
arjefm-1204	21	29	development	development	NOUN
arjefm-1204	21	30	goals	goal	NOUN
arjefm-1204	21	31	(	(	PUNCT
arjefm-1204	21	32	chang	chang	PROPN
arjefm-1204	21	33	&	&	CCONJ
arjefm-1204	21	34	lee	lee	PROPN
arjefm-1204	21	35	,	,	PUNCT
arjefm-1204	21	36	2022	2022	NUM
arjefm-1204	21	37	)	)	PUNCT
arjefm-1204	21	38	.	.	PUNCT
arjefm-1204	22	1	esg	esg	NOUN
arjefm-1204	22	2	indicators	indicator	NOUN
arjefm-1204	22	3	have	have	AUX
arjefm-1204	22	4	become	become	VERB
arjefm-1204	22	5	relevant	relevant	ADJ
arjefm-1204	22	6	for	for	ADP
arjefm-1204	22	7	both	both	DET
arjefm-1204	22	8	companies	company	NOUN
arjefm-1204	22	9	and	and	CCONJ
arjefm-1204	22	10	investment	investment	NOUN
arjefm-1204	22	11	fund	fund	NOUN
arjefm-1204	22	12	managers	manager	NOUN
arjefm-1204	22	13	or	or	CCONJ
arjefm-1204	22	14	shareholders	shareholder	NOUN
arjefm-1204	22	15	(	(	PUNCT
arjefm-1204	22	16	orsato	orsato	NOUN
arjefm-1204	22	17	et	et	PROPN
arjefm-1204	22	18	al	al	PROPN
arjefm-1204	22	19	.	.	PROPN
arjefm-1204	22	20	,	,	PUNCT
arjefm-1204	22	21	2015	2015	NUM
arjefm-1204	22	22	)	)	PUNCT
arjefm-1204	22	23	.	.	PUNCT
arjefm-1204	23	1	investors	investor	NOUN
arjefm-1204	23	2	are	be	AUX
arjefm-1204	23	3	increasingly	increasingly	ADV
arjefm-1204	23	4	considering	consider	VERB
arjefm-1204	23	5	environmental	environmental	ADJ
arjefm-1204	23	6	,	,	PUNCT
arjefm-1204	23	7	social	social	ADJ
arjefm-1204	23	8	,	,	PUNCT
arjefm-1204	23	9	and	and	CCONJ
arjefm-1204	23	10	governance	governance	NOUN
arjefm-1204	23	11	issues	issue	NOUN
arjefm-1204	23	12	when	when	SCONJ
arjefm-1204	23	13	selecting	select	VERB
arjefm-1204	23	14	their	their	PRON
arjefm-1204	23	15	portfolios	portfolio	NOUN
arjefm-1204	23	16	.	.	PUNCT
arjefm-1204	24	1	this	this	DET
arjefm-1204	24	2	information	information	NOUN
arjefm-1204	24	3	allows	allow	VERB
arjefm-1204	24	4	them	they	PRON
arjefm-1204	24	5	to	to	PART
arjefm-1204	24	6	steer	steer	VERB
arjefm-1204	24	7	towards	towards	ADP
arjefm-1204	24	8	investments	investment	NOUN
arjefm-1204	24	9	that	that	PRON
arjefm-1204	24	10	can	can	AUX
arjefm-1204	24	11	be	be	AUX
arjefm-1204	24	12	socially	socially	ADV
arjefm-1204	24	13	and	and	CCONJ
arjefm-1204	24	14	environmentally	environmentally	ADV
arjefm-1204	24	15	beneficial	beneficial	ADJ
arjefm-1204	24	16	(	(	PUNCT
arjefm-1204	24	17	orsato	orsato	NOUN
arjefm-1204	24	18	et	et	PROPN
arjefm-1204	24	19	al	al	PROPN
arjefm-1204	24	20	.	.	PROPN
arjefm-1204	24	21	,	,	PUNCT
arjefm-1204	24	22	2015	2015	NUM
arjefm-1204	24	23	)	)	PUNCT
arjefm-1204	24	24	.	.	PUNCT
arjefm-1204	25	1	it	it	PRON
arjefm-1204	25	2	is	be	AUX
arjefm-1204	25	3	recommended	recommend	VERB
arjefm-1204	25	4	for	for	ADP
arjefm-1204	25	5	companies	company	NOUN
arjefm-1204	25	6	aiming	aim	VERB
arjefm-1204	25	7	to	to	PART
arjefm-1204	25	8	implement	implement	VERB
arjefm-1204	25	9	integrated	integrated	ADJ
arjefm-1204	25	10	reporting	reporting	NOUN
arjefm-1204	25	11	(	(	PUNCT
arjefm-1204	25	12	ir	ir	NOUN
arjefm-1204	25	13	)	)	PUNCT
arjefm-1204	25	14	using	use	VERB
arjefm-1204	25	15	the	the	DET
arjefm-1204	25	16	international	international	ADJ
arjefm-1204	25	17	integrated	integrated	ADJ
arjefm-1204	25	18	reporting	reporting	NOUN
arjefm-1204	25	19	council	council	NOUN
arjefm-1204	25	20	(	(	PUNCT
arjefm-1204	25	21	iirc	iirc	ADV
arjefm-1204	25	22	)	)	PUNCT
arjefm-1204	25	23	framework	framework	NOUN
arjefm-1204	25	24	to	to	PART
arjefm-1204	25	25	use	use	VERB
arjefm-1204	25	26	company	company	NOUN
arjefm-1204	25	27	-	-	PUNCT
arjefm-1204	25	28	specific	specific	ADJ
arjefm-1204	25	29	determinants	determinant	NOUN
arjefm-1204	25	30	to	to	PART
arjefm-1204	25	31	encourage	encourage	VERB
arjefm-1204	25	32	ir	ir	NOUN
arjefm-1204	25	33	adoption	adoption	NOUN
arjefm-1204	25	34	(	(	PUNCT
arjefm-1204	25	35	tiron	tiron	NOUN
arjefm-1204	25	36	-	-	PUNCT
arjefm-1204	25	37	tudor	tudor	NOUN
arjefm-1204	25	38	,	,	PUNCT
arjefm-1204	25	39	hurghis	hurghis	NOUN
arjefm-1204	25	40	,	,	PUNCT
arjefm-1204	25	41	&	&	CCONJ
arjefm-1204	25	42	topor	topor	ADJ
arjefm-1204	25	43	,	,	PUNCT
arjefm-1204	25	44	2022	2022	NUM
arjefm-1204	25	45	)	)	PUNCT
arjefm-1204	25	46	.	.	PUNCT
arjefm-1204	26	1	the	the	DET
arjefm-1204	26	2	criteria	criterion	NOUN
arjefm-1204	26	3	used	use	VERB
arjefm-1204	26	4	by	by	ADP
arjefm-1204	26	5	financial	financial	ADJ
arjefm-1204	26	6	and	and	CCONJ
arjefm-1204	26	7	management	management	NOUN
arjefm-1204	26	8	professionals	professional	NOUN
arjefm-1204	26	9	to	to	PART
arjefm-1204	26	10	differentiate	differentiate	VERB
arjefm-1204	26	11	between	between	ADP
arjefm-1204	26	12	various	various	ADJ
arjefm-1204	26	13	potential	potential	ADJ
arjefm-1204	26	14	investments	investment	NOUN
arjefm-1204	26	15	include	include	VERB
arjefm-1204	26	16	environmental	environmental	ADJ
arjefm-1204	26	17	,	,	PUNCT
arjefm-1204	26	18	social	social	ADJ
arjefm-1204	26	19	and	and	CCONJ
arjefm-1204	26	20	corporate	corporate	ADJ
arjefm-1204	26	21	governance	governance	NOUN
arjefm-1204	26	22	indicators	indicator	NOUN
arjefm-1204	26	23	.	.	PUNCT
arjefm-1204	27	1	all	all	DET
arjefm-1204	27	2	these	these	PRON
arjefm-1204	27	3	are	be	AUX
arjefm-1204	27	4	arguments	argument	NOUN
arjefm-1204	27	5	for	for	SCONJ
arjefm-1204	27	6	firms	firm	NOUN
arjefm-1204	27	7	to	to	PART
arjefm-1204	27	8	consider	consider	VERB
arjefm-1204	27	9	non	non	ADJ
arjefm-1204	27	10	-	-	ADJ
arjefm-1204	27	11	monetary	monetary	ADJ
arjefm-1204	27	12	objectives	objective	NOUN
arjefm-1204	27	13	in	in	ADP
arjefm-1204	27	14	their	their	PRON
arjefm-1204	27	15	activities	activity	NOUN
arjefm-1204	27	16	(	(	PUNCT
arjefm-1204	27	17	noja	noja	NOUN
arjefm-1204	27	18	,	,	PUNCT
arjefm-1204	27	19	et	et	PROPN
arjefm-1204	27	20	al	al	PROPN
arjefm-1204	27	21	,	,	PUNCT
arjefm-1204	27	22	2024	2024	NUM
arjefm-1204	27	23	)	)	PUNCT
arjefm-1204	27	24	.	.	PUNCT
arjefm-1204	28	1	environmental	environmental	ADJ
arjefm-1204	28	2	,	,	PUNCT
arjefm-1204	28	3	social	social	ADJ
arjefm-1204	28	4	and	and	CCONJ
arjefm-1204	28	5	governance	governance	NOUN
arjefm-1204	28	6	(	(	PUNCT
arjefm-1204	28	7	esg	esg	NOUN
arjefm-1204	28	8	)	)	PUNCT
arjefm-1204	28	9	information	information	NOUN
arjefm-1204	28	10	is	be	AUX
arjefm-1204	28	11	getting	get	VERB
arjefm-1204	28	12	gradually	gradually	ADV
arjefm-1204	28	13	more	more	ADV
arjefm-1204	28	14	included	include	VERB
arjefm-1204	28	15	into	into	ADP
arjefm-1204	28	16	corporate	corporate	ADJ
arjefm-1204	28	17	communication	communication	NOUN
arjefm-1204	28	18	(	(	PUNCT
arjefm-1204	28	19	arvidsson	arvidsson	PROPN
arjefm-1204	28	20	,	,	PUNCT
arjefm-1204	28	21	2010	2010	NUM
arjefm-1204	28	22	;	;	PUNCT
arjefm-1204	28	23	ihlen	ihlen	ADJ
arjefm-1204	28	24	,	,	PUNCT
arjefm-1204	28	25	2008	2008	NUM
arjefm-1204	28	26	)	)	PUNCT
arjefm-1204	28	27	.	.	PUNCT
arjefm-1204	29	1	esg	esg	PROPN
arjefm-1204	29	2	can	can	AUX
arjefm-1204	29	3	also	also	ADV
arjefm-1204	29	4	be	be	AUX
arjefm-1204	29	5	known	know	VERB
arjefm-1204	29	6	as	as	ADP
arjefm-1204	29	7	‘	'	PUNCT
arjefm-1204	29	8	extra	extra	ADJ
arjefm-1204	29	9	financial	financial	ADJ
arjefm-1204	29	10	’	'	PUNCT
arjefm-1204	29	11	information	information	NOUN
arjefm-1204	29	12	that	that	PRON
arjefm-1204	29	13	help	help	VERB
arjefm-1204	29	14	investors	investor	NOUN
arjefm-1204	29	15	make	make	VERB
arjefm-1204	29	16	investment	investment	NOUN
arjefm-1204	29	17	decision	decision	NOUN
arjefm-1204	29	18	by	by	ADP
arjefm-1204	29	19	better	well	ADJ
arjefm-1204	29	20	assessments	assessment	NOUN
arjefm-1204	29	21	of	of	ADP
arjefm-1204	29	22	risks	risk	NOUN
arjefm-1204	29	23	and	and	CCONJ
arjefm-1204	29	24	opportunities	opportunity	NOUN
arjefm-1204	29	25	(	(	PUNCT
arjefm-1204	29	26	bassen	bassen	PROPN
arjefm-1204	29	27	&	&	CCONJ
arjefm-1204	29	28	kovacs	kovacs	PROPN
arjefm-1204	29	29	,	,	PUNCT
arjefm-1204	29	30	2008	2008	NUM
arjefm-1204	29	31	)	)	PUNCT
arjefm-1204	29	32	.	.	PUNCT
arjefm-1204	30	1	numerous	numerous	ADJ
arjefm-1204	30	2	studies	study	NOUN
arjefm-1204	30	3	have	have	AUX
arjefm-1204	30	4	examined	examine	VERB
arjefm-1204	30	5	the	the	DET
arjefm-1204	30	6	link	link	NOUN
arjefm-1204	30	7	between	between	ADP
arjefm-1204	30	8	esg	esg	PROPN
arjefm-1204	30	9	practices	practice	NOUN
arjefm-1204	30	10	and	and	CCONJ
arjefm-1204	30	11	corporate	corporate	ADJ
arjefm-1204	30	12	economic	economic	ADJ
arjefm-1204	30	13	performance	performance	NOUN
arjefm-1204	30	14	,	,	PUNCT
arjefm-1204	30	15	but	but	CCONJ
arjefm-1204	30	16	most	most	ADJ
arjefm-1204	30	17	of	of	ADP
arjefm-1204	30	18	them	they	PRON
arjefm-1204	30	19	focus	focus	VERB
arjefm-1204	30	20	on	on	ADP
arjefm-1204	30	21	a	a	DET
arjefm-1204	30	22	single	single	ADJ
arjefm-1204	30	23	esg	esg	NOUN
arjefm-1204	30	24	dimension	dimension	NOUN
arjefm-1204	30	25	(	(	PUNCT
arjefm-1204	30	26	kaakeh	kaakeh	PROPN
arjefm-1204	30	27	&	&	CCONJ
arjefm-1204	30	28	gokmenoglu	gokmenoglu	PROPN
arjefm-1204	30	29	,	,	PUNCT
arjefm-1204	30	30	2022	2022	NUM
arjefm-1204	30	31	;	;	PUNCT
arjefm-1204	30	32	mu	mu	PROPN
arjefm-1204	30	33	,	,	PUNCT
arjefm-1204	30	34	wang	wang	PROPN
arjefm-1204	30	35	&	&	CCONJ
arjefm-1204	30	36	mohiuddin	mohiuddin	PROPN
arjefm-1204	30	37	,	,	PUNCT
arjefm-1204	30	38	2022	2022	NUM
arjefm-1204	30	39	;	;	PUNCT
arjefm-1204	30	40	wu	wu	PROPN
arjefm-1204	30	41	&	&	CCONJ
arjefm-1204	30	42	li	li	PROPN
arjefm-1204	30	43	,	,	PUNCT
arjefm-1204	30	44	2023	2023	NUM
arjefm-1204	30	45	)	)	PUNCT
arjefm-1204	30	46	.	.	PUNCT
arjefm-1204	31	1	the	the	DET
arjefm-1204	31	2	integrated	integrate	VERB
arjefm-1204	31	3	analysis	analysis	NOUN
arjefm-1204	31	4	of	of	ADP
arjefm-1204	31	5	all	all	DET
arjefm-1204	31	6	three	three	NUM
arjefm-1204	31	7	dimensions	dimension	NOUN
arjefm-1204	31	8	is	be	AUX
arjefm-1204	31	9	considered	consider	VERB
arjefm-1204	31	10	quite	quite	ADV
arjefm-1204	31	11	difficult	difficult	ADJ
arjefm-1204	31	12	to	to	PART
arjefm-1204	31	13	address	address	VERB
arjefm-1204	31	14	,	,	PUNCT
arjefm-1204	31	15	as	as	SCONJ
arjefm-1204	31	16	esg	esg	PROPN
arjefm-1204	31	17	topics	topic	NOUN
arjefm-1204	31	18	are	be	AUX
arjefm-1204	31	19	very	very	ADV
arjefm-1204	31	20	broad	broad	ADJ
arjefm-1204	31	21	and	and	CCONJ
arjefm-1204	31	22	comprehensive	comprehensive	ADJ
arjefm-1204	31	23	.	.	PUNCT
arjefm-1204	32	1	in	in	ADP
arjefm-1204	32	2	this	this	DET
arjefm-1204	32	3	complex	complex	ADJ
arjefm-1204	32	4	framework	framework	NOUN
arjefm-1204	32	5	,	,	PUNCT
arjefm-1204	32	6	the	the	DET
arjefm-1204	32	7	current	current	ADJ
arjefm-1204	32	8	research	research	NOUN
arjefm-1204	32	9	aims	aim	VERB
arjefm-1204	32	10	to	to	PART
arjefm-1204	32	11	fill	fill	VERB
arjefm-1204	32	12	in	in	ADP
arjefm-1204	32	13	the	the	DET
arjefm-1204	32	14	gap	gap	NOUN
arjefm-1204	32	15	and	and	CCONJ
arjefm-1204	32	16	address	address	NOUN
arjefm-1204	32	17	this	this	DET
arjefm-1204	32	18	challenge	challenge	NOUN
arjefm-1204	32	19	by	by	ADP
arjefm-1204	32	20	analyzing	analyze	VERB
arjefm-1204	32	21	the	the	DET
arjefm-1204	32	22	interplay	interplay	NOUN
arjefm-1204	32	23	between	between	ADP
arjefm-1204	32	24	the	the	DET
arjefm-1204	32	25	esg	esg	PROPN
arjefm-1204	32	26	dimensions	dimension	NOUN
arjefm-1204	32	27	and	and	CCONJ
arjefm-1204	32	28	companies	company	NOUN
arjefm-1204	32	29	’	'	PUNCT
arjefm-1204	32	30	economic	economic	ADJ
arjefm-1204	32	31	performance	performance	NOUN
arjefm-1204	32	32	in	in	ADP
arjefm-1204	32	33	a	a	DET
arjefm-1204	32	34	new	new	ADJ
arjefm-1204	32	35	comprehensive	comprehensive	ADJ
arjefm-1204	32	36	approach	approach	NOUN
arjefm-1204	32	37	.	.	PUNCT
arjefm-1204	33	1	we	we	PRON
arjefm-1204	33	2	address	address	VERB
arjefm-1204	33	3	a	a	DET
arjefm-1204	33	4	general	general	ADJ
arjefm-1204	33	5	objective	objective	NOUN
arjefm-1204	33	6	to	to	PART
arjefm-1204	33	7	assess	assess	VERB
arjefm-1204	33	8	whether	whether	SCONJ
arjefm-1204	33	9	esg	esg	PROPN
arjefm-1204	33	10	policy	policy	NOUN
arjefm-1204	33	11	performance	performance	NOUN
arjefm-1204	33	12	leads	lead	VERB
arjefm-1204	33	13	to	to	ADP
arjefm-1204	33	14	increased	increase	VERB
arjefm-1204	33	15	economic	economic	ADJ
arjefm-1204	33	16	performance	performance	NOUN
arjefm-1204	33	17	and	and	CCONJ
arjefm-1204	33	18	to	to	PART
arjefm-1204	33	19	analyze	analyze	VERB
arjefm-1204	33	20	the	the	DET
arjefm-1204	33	21	three	three	NUM
arjefm-1204	33	22	pillars	pillar	NOUN
arjefm-1204	33	23	of	of	ADP
arjefm-1204	33	24	sustainability	sustainability	NOUN
arjefm-1204	33	25	,	,	PUNCT
arjefm-1204	33	26	the	the	DET
arjefm-1204	33	27	socalled	socalled	ADJ
arjefm-1204	33	28	“	"	PUNCT
arjefm-1204	33	29	triple	triple	ADJ
arjefm-1204	33	30	bottom	bottom	ADJ
arjefm-1204	33	31	line	line	NOUN
arjefm-1204	33	32	of	of	ADP
arjefm-1204	33	33	sustainability	sustainability	NOUN
arjefm-1204	33	34	”	"	PUNCT
arjefm-1204	33	35	(	(	PUNCT
arjefm-1204	33	36	kouaib	kouaib	PROPN
arjefm-1204	33	37	et	et	PROPN
arjefm-1204	33	38	al	al	PROPN
arjefm-1204	33	39	.	.	PROPN
arjefm-1204	33	40	,	,	PUNCT
arjefm-1204	33	41	2020	2020	NUM
arjefm-1204	33	42	)	)	PUNCT
arjefm-1204	33	43	,	,	PUNCT
arjefm-1204	33	44	namely	namely	ADV
arjefm-1204	33	45	that	that	SCONJ
arjefm-1204	33	46	environmental	environmental	ADJ
arjefm-1204	33	47	performance	performance	NOUN
arjefm-1204	33	48	(	(	PUNCT
arjefm-1204	33	49	planet	planet	NOUN
arjefm-1204	33	50	)	)	PUNCT
arjefm-1204	33	51	,	,	PUNCT
arjefm-1204	33	52	social	social	ADJ
arjefm-1204	33	53	performance	performance	NOUN
arjefm-1204	33	54	(	(	PUNCT
arjefm-1204	33	55	people	people	NOUN
arjefm-1204	33	56	)	)	PUNCT
arjefm-1204	33	57	and	and	CCONJ
arjefm-1204	33	58	the	the	DET
arjefm-1204	33	59	performance	performance	NOUN
arjefm-1204	33	60	of	of	ADP
arjefm-1204	33	61	corporate	corporate	ADJ
arjefm-1204	33	62	governance	governance	NOUN
arjefm-1204	33	63	policies	policy	NOUN
arjefm-1204	33	64	lead	lead	VERB
arjefm-1204	33	65	to	to	ADP
arjefm-1204	33	66	an	an	DET
arjefm-1204	33	67	increase	increase	NOUN
arjefm-1204	33	68	in	in	ADP
arjefm-1204	33	69	the	the	DET
arjefm-1204	33	70	economic	economic	ADJ
arjefm-1204	33	71	performance	performance	NOUN
arjefm-1204	33	72	of	of	ADP
arjefm-1204	33	73	companies	company	NOUN
arjefm-1204	33	74	(	(	PUNCT
arjefm-1204	33	75	profit	profit	NOUN
arjefm-1204	33	76	)	)	PUNCT
arjefm-1204	33	77	.	.	PUNCT
arjefm-1204	34	1	majority	majority	NOUN
arjefm-1204	34	2	of	of	ADP
arjefm-1204	34	3	these	these	DET
arjefm-1204	34	4	prior	prior	ADJ
arjefm-1204	34	5	studies	study	NOUN
arjefm-1204	34	6	were	be	AUX
arjefm-1204	34	7	carried	carry	VERB
arjefm-1204	34	8	out	out	ADP
arjefm-1204	34	9	in	in	ADP
arjefm-1204	34	10	foreign	foreign	ADJ
arjefm-1204	34	11	countries	country	NOUN
arjefm-1204	34	12	like	like	ADP
arjefm-1204	34	13	china	china	PROPN
arjefm-1204	34	14	,	,	PUNCT
arjefm-1204	34	15	malaysia	malaysia	PROPN
arjefm-1204	34	16	,	,	PUNCT
arjefm-1204	34	17	korea	korea	PROPN
arjefm-1204	34	18	and	and	CCONJ
arjefm-1204	34	19	others	other	NOUN
arjefm-1204	34	20	.	.	PUNCT
arjefm-1204	35	1	there	there	PRON
arjefm-1204	35	2	is	be	VERB
arjefm-1204	35	3	a	a	DET
arjefm-1204	35	4	limited	limited	ADJ
arjefm-1204	35	5	study	study	NOUN
arjefm-1204	35	6	of	of	ADP
arjefm-1204	35	7	this	this	DET
arjefm-1204	35	8	nature	nature	NOUN
arjefm-1204	35	9	in	in	ADP
arjefm-1204	35	10	nigeria	nigeria	PROPN
arjefm-1204	35	11	up	up	ADP
arjefm-1204	35	12	to	to	ADP
arjefm-1204	35	13	2023	2023	NUM
arjefm-1204	35	14	financial	financial	ADJ
arjefm-1204	35	15	data	datum	NOUN
arjefm-1204	35	16	using	use	VERB
arjefm-1204	35	17	agricultural	agricultural	ADJ
arjefm-1204	35	18	firms	firm	NOUN
arjefm-1204	35	19	and	and	CCONJ
arjefm-1204	35	20	health	health	NOUN
arjefm-1204	35	21	care	care	NOUN
arjefm-1204	35	22	firms	firm	NOUN
arjefm-1204	35	23	,	,	PUNCT
arjefm-1204	35	24	thereby	thereby	ADV
arjefm-1204	35	25	create	create	VERB
arjefm-1204	35	26	a	a	DET
arjefm-1204	35	27	geographical	geographical	ADJ
arjefm-1204	35	28	gap	gap	NOUN
arjefm-1204	35	29	.	.	PUNCT
arjefm-1204	36	1	this	this	DET
arjefm-1204	36	2	study	study	NOUN
arjefm-1204	36	3	ascertain	ascertain	VERB
arjefm-1204	36	4	the	the	DET
arjefm-1204	36	5	effect	effect	NOUN
arjefm-1204	36	6	of	of	ADP
arjefm-1204	36	7	environmental	environmental	ADJ
arjefm-1204	36	8	,	,	PUNCT
arjefm-1204	36	9	social	social	ADJ
arjefm-1204	36	10	and	and	CCONJ
arjefm-1204	36	11	governance	governance	NOUN
arjefm-1204	36	12	(	(	PUNCT
arjefm-1204	36	13	esg	esg	NOUN
arjefm-1204	36	14	)	)	PUNCT
arjefm-1204	36	15	practices	practice	NOUN
arjefm-1204	36	16	on	on	ADP
arjefm-1204	36	17	corporate	corporate	ADJ
arjefm-1204	36	18	performance	performance	NOUN
arjefm-1204	36	19	of	of	ADP
arjefm-1204	36	20	manufacturing	manufacturing	NOUN
arjefm-1204	36	21	firms	firm	NOUN
arjefm-1204	36	22	in	in	ADP
arjefm-1204	36	23	nigeria	nigeria	PROPN
arjefm-1204	36	24	.	.	PUNCT
arjefm-1204	37	1	the	the	DET
arjefm-1204	37	2	specific	specific	ADJ
arjefm-1204	37	3	objectives	objective	NOUN
arjefm-1204	37	4	to	to	PART
arjefm-1204	37	5	:	:	PUNCT
arjefm-1204	37	6	1	1	X
arjefm-1204	37	7	.	.	X
arjefm-1204	37	8	ascertain	ascertain	VERB
arjefm-1204	37	9	the	the	DET
arjefm-1204	37	10	effect	effect	NOUN
arjefm-1204	37	11	of	of	ADP
arjefm-1204	37	12	environmental	environmental	ADJ
arjefm-1204	37	13	practices	practice	NOUN
arjefm-1204	37	14	on	on	ADP
arjefm-1204	37	15	financial	financial	ADJ
arjefm-1204	37	16	performance	performance	NOUN
arjefm-1204	37	17	of	of	ADP
arjefm-1204	37	18	firms	firm	NOUN
arjefm-1204	37	19	listed	list	VERB
arjefm-1204	37	20	on	on	ADP
arjefm-1204	37	21	nigeria	nigeria	PROPN
arjefm-1204	37	22	.	.	PUNCT
arjefm-1204	38	1	2	2	X
arjefm-1204	38	2	.	.	X
arjefm-1204	38	3	ascertain	ascertain	VERB
arjefm-1204	38	4	the	the	DET
arjefm-1204	38	5	effect	effect	NOUN
arjefm-1204	38	6	of	of	ADP
arjefm-1204	38	7	social	social	ADJ
arjefm-1204	38	8	practices	practice	NOUN
arjefm-1204	38	9	on	on	ADP
arjefm-1204	38	10	financial	financial	ADJ
arjefm-1204	38	11	performance	performance	NOUN
arjefm-1204	38	12	of	of	ADP
arjefm-1204	38	13	firms	firm	NOUN
arjefm-1204	38	14	listed	list	VERB
arjefm-1204	38	15	on	on	ADP
arjefm-1204	38	16	nigeria	nigeria	PROPN
arjefm-1204	38	17	.	.	PUNCT
arjefm-1204	39	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	39	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	40	1	american	american	PROPN
arjefm-1204	40	2	research	research	PROPN
arjefm-1204	40	3	journal	journal	PROPN
arjefm-1204	40	4	of	of	ADP
arjefm-1204	40	5	economics	economic	NOUN
arjefm-1204	40	6	,	,	PUNCT
arjefm-1204	40	7	finance	finance	NOUN
arjefm-1204	40	8	and	and	CCONJ
arjefm-1204	40	9	management	management	NOUN
arjefm-1204	40	10	volume	volume	NOUN
arjefm-1204	40	11	13	13	NUM
arjefm-1204	40	12	issue	issue	NOUN
arjefm-1204	40	13	2	2	NUM
arjefm-1204	40	14	,	,	PUNCT
arjefm-1204	40	15	april	april	PROPN
arjefm-1204	40	16	–	–	PUNCT
arjefm-1204	40	17	june	june	PROPN
arjefm-1204	40	18	2025	2025	NUM
arjefm-1204	40	19	issn	issn	PROPN
arjefm-1204	40	20	:	:	PUNCT
arjefm-1204	40	21	2836	2836	NUM
arjefm-1204	40	22	-	-	SYM
arjefm-1204	40	23	9416	9416	NUM
arjefm-1204	40	24	impact	impact	NOUN
arjefm-1204	40	25	factor	factor	NOUN
arjefm-1204	40	26	:	:	PUNCT
arjefm-1204	40	27	6.41	6.41	NUM
arjefm-1204	40	28	journal	journal	NOUN
arjefm-1204	40	29	homepage	homepage	NOUN
arjefm-1204	40	30	:	:	PUNCT
arjefm-1204	40	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	40	32	email	email	NOUN
arjefm-1204	40	33	:	:	PUNCT
arjefm-1204	40	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	40	35	official	official	ADJ
arjefm-1204	40	36	journal	journal	PROPN
arjefm-1204	40	37	of	of	ADP
arjefm-1204	40	38	america	america	PROPN
arjefm-1204	40	39	serial	serial	PROPN
arjefm-1204	40	40	publication	publication	NOUN
arjefm-1204	40	41	american	american	PROPN
arjefm-1204	40	42	research	research	PROPN
arjefm-1204	40	43	journal	journal	PROPN
arjefm-1204	40	44	of	of	ADP
arjefm-1204	40	45	economics	economic	NOUN
arjefm-1204	40	46	,	,	PUNCT
arjefm-1204	40	47	finance	finance	NOUN
arjefm-1204	40	48	and	and	CCONJ
arjefm-1204	40	49	management	management	NOUN
arjefm-1204	40	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	40	51	,	,	PUNCT
arjefm-1204	40	52	email	email	NOUN
arjefm-1204	40	53	:	:	PUNCT
arjefm-1204	40	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	41	1	45	45	NUM
arjefm-1204	42	1	|	|	ADV
arjefm-1204	42	2	p	p	X
arjefm-1204	42	3	a	a	DET
arjefm-1204	42	4	g	g	NOUN
arjefm-1204	42	5	e	e	NOUN
arjefm-1204	42	6	3	3	X
arjefm-1204	42	7	.	.	PUNCT
arjefm-1204	42	8	evaluate	evaluate	VERB
arjefm-1204	42	9	the	the	DET
arjefm-1204	42	10	effect	effect	NOUN
arjefm-1204	42	11	of	of	ADP
arjefm-1204	42	12	corporate	corporate	ADJ
arjefm-1204	42	13	governance	governance	NOUN
arjefm-1204	42	14	practices	practice	NOUN
arjefm-1204	42	15	on	on	ADP
arjefm-1204	42	16	financial	financial	ADJ
arjefm-1204	42	17	performance	performance	NOUN
arjefm-1204	42	18	of	of	ADP
arjefm-1204	42	19	firms	firm	NOUN
arjefm-1204	42	20	listed	list	VERB
arjefm-1204	42	21	on	on	ADP
arjefm-1204	42	22	nigeria	nigeria	PROPN
arjefm-1204	42	23	.	.	PUNCT
arjefm-1204	43	1	conceptual	conceptual	ADJ
arjefm-1204	43	2	review	review	PROPN
arjefm-1204	43	3	environmental	environmental	ADJ
arjefm-1204	43	4	,	,	PUNCT
arjefm-1204	43	5	social	social	ADJ
arjefm-1204	43	6	and	and	CCONJ
arjefm-1204	43	7	governance	governance	NOUN
arjefm-1204	43	8	(	(	PUNCT
arjefm-1204	43	9	esg	esg	NOUN
arjefm-1204	43	10	)	)	PUNCT
arjefm-1204	43	11	in	in	ADP
arjefm-1204	43	12	recent	recent	ADJ
arjefm-1204	43	13	years	year	NOUN
arjefm-1204	43	14	,	,	PUNCT
arjefm-1204	43	15	there	there	PRON
arjefm-1204	43	16	has	have	AUX
arjefm-1204	43	17	been	be	AUX
arjefm-1204	43	18	expanding	expand	VERB
arjefm-1204	43	19	utilization	utilization	NOUN
arjefm-1204	43	20	of	of	ADP
arjefm-1204	43	21	esg	esg	PROPN
arjefm-1204	43	22	information	information	NOUN
arjefm-1204	43	23	by	by	ADP
arjefm-1204	43	24	stakeholders	stakeholder	NOUN
arjefm-1204	43	25	,	,	PUNCT
arjefm-1204	43	26	particularly	particularly	ADV
arjefm-1204	43	27	investor	investor	NOUN
arjefm-1204	43	28	.	.	PUNCT
arjefm-1204	44	1	initially	initially	ADV
arjefm-1204	44	2	,	,	PUNCT
arjefm-1204	44	3	there	there	PRON
arjefm-1204	44	4	is	be	VERB
arjefm-1204	44	5	limited	limited	ADJ
arjefm-1204	44	6	information	information	NOUN
arjefm-1204	44	7	on	on	ADP
arjefm-1204	44	8	non	non	ADJ
arjefm-1204	44	9	-	-	ADJ
arjefm-1204	44	10	financial	financial	ADJ
arjefm-1204	44	11	data	datum	NOUN
arjefm-1204	44	12	such	such	ADJ
arjefm-1204	44	13	as	as	ADP
arjefm-1204	44	14	esg	esg	PROPN
arjefm-1204	44	15	disclosures	disclosure	NOUN
arjefm-1204	44	16	.	.	PUNCT
arjefm-1204	45	1	for	for	ADP
arjefm-1204	45	2	the	the	DET
arjefm-1204	45	3	most	most	ADJ
arjefm-1204	45	4	part	part	NOUN
arjefm-1204	45	5	,	,	PUNCT
arjefm-1204	45	6	they	they	PRON
arjefm-1204	45	7	are	be	AUX
arjefm-1204	45	8	referring	refer	VERB
arjefm-1204	45	9	to	to	ADP
arjefm-1204	45	10	traditional	traditional	ADJ
arjefm-1204	45	11	extraction	extraction	NOUN
arjefm-1204	45	12	data	datum	NOUN
arjefm-1204	45	13	for	for	ADP
arjefm-1204	45	14	yearly	yearly	ADJ
arjefm-1204	45	15	report	report	NOUN
arjefm-1204	45	16	and	and	CCONJ
arjefm-1204	45	17	website	website	NOUN
arjefm-1204	45	18	of	of	ADP
arjefm-1204	45	19	the	the	DET
arjefm-1204	45	20	company	company	NOUN
arjefm-1204	45	21	.	.	PUNCT
arjefm-1204	46	1	nowadays	nowadays	ADV
arjefm-1204	46	2	companies	company	NOUN
arjefm-1204	46	3	are	be	AUX
arjefm-1204	46	4	moving	move	VERB
arjefm-1204	46	5	to	to	ADP
arjefm-1204	46	6	data	data	NOUN
arjefm-1204	46	7	stream	stream	NOUN
arjefm-1204	46	8	based	base	VERB
arjefm-1204	46	9	to	to	PART
arjefm-1204	46	10	remain	remain	VERB
arjefm-1204	46	11	competitive	competitive	ADJ
arjefm-1204	46	12	as	as	SCONJ
arjefm-1204	46	13	pressures	pressure	NOUN
arjefm-1204	46	14	from	from	ADP
arjefm-1204	46	15	stakeholder	stakeholder	NOUN
arjefm-1204	46	16	on	on	ADP
arjefm-1204	46	17	environmental	environmental	ADJ
arjefm-1204	46	18	issues	issue	NOUN
arjefm-1204	46	19	such	such	ADJ
arjefm-1204	46	20	as	as	ADP
arjefm-1204	46	21	climate	climate	NOUN
arjefm-1204	46	22	change	change	NOUN
arjefm-1204	46	23	,	,	PUNCT
arjefm-1204	46	24	pollution	pollution	NOUN
arjefm-1204	46	25	and	and	CCONJ
arjefm-1204	46	26	waste	waste	NOUN
arjefm-1204	46	27	are	be	AUX
arjefm-1204	46	28	growing	grow	VERB
arjefm-1204	46	29	significantly	significantly	ADV
arjefm-1204	46	30	.	.	PUNCT
arjefm-1204	47	1	the	the	DET
arjefm-1204	47	2	role	role	NOUN
arjefm-1204	47	3	of	of	ADP
arjefm-1204	47	4	esg	esg	PROPN
arjefm-1204	47	5	information	information	NOUN
arjefm-1204	47	6	much	much	ADV
arjefm-1204	47	7	transformed	transform	VERB
arjefm-1204	47	8	changed	change	VERB
arjefm-1204	47	9	the	the	DET
arjefm-1204	47	10	business	business	NOUN
arjefm-1204	47	11	adequately	adequately	ADV
arjefm-1204	47	12	and	and	CCONJ
arjefm-1204	47	13	effectively	effectively	ADV
arjefm-1204	47	14	(	(	PUNCT
arjefm-1204	47	15	indarawati	indarawati	NOUN
arjefm-1204	47	16	,	,	PUNCT
arjefm-1204	47	17	ruhanita	ruhanita	PROPN
arjefm-1204	47	18	&	&	CCONJ
arjefm-1204	47	19	nor	nor	CCONJ
arjefm-1204	47	20	,	,	PUNCT
arjefm-1204	47	21	2016	2016	NUM
arjefm-1204	47	22	)	)	PUNCT
arjefm-1204	47	23	.	.	PUNCT
arjefm-1204	48	1	firms	firm	NOUN
arjefm-1204	48	2	are	be	AUX
arjefm-1204	48	3	aware	aware	ADJ
arjefm-1204	48	4	that	that	SCONJ
arjefm-1204	48	5	esg	esg	PROPN
arjefm-1204	48	6	disclosure	disclosure	NOUN
arjefm-1204	48	7	is	be	AUX
arjefm-1204	48	8	critical	critical	ADJ
arjefm-1204	48	9	to	to	PART
arjefm-1204	48	10	portray	portray	VERB
arjefm-1204	48	11	their	their	PRON
arjefm-1204	48	12	good	good	ADJ
arjefm-1204	48	13	reputation	reputation	NOUN
arjefm-1204	48	14	and	and	CCONJ
arjefm-1204	48	15	image	image	NOUN
arjefm-1204	48	16	in	in	ADP
arjefm-1204	48	17	meeting	meet	VERB
arjefm-1204	48	18	the	the	DET
arjefm-1204	48	19	challenge	challenge	NOUN
arjefm-1204	48	20	of	of	ADP
arjefm-1204	48	21	green	green	ADJ
arjefm-1204	48	22	issues	issue	NOUN
arjefm-1204	48	23	to	to	ADP
arjefm-1204	48	24	their	their	PRON
arjefm-1204	48	25	stakeholders	stakeholder	NOUN
arjefm-1204	48	26	.	.	PUNCT
arjefm-1204	49	1	trends	trend	NOUN
arjefm-1204	49	2	on	on	ADP
arjefm-1204	49	3	disclosing	disclose	VERB
arjefm-1204	49	4	esg	esg	NOUN
arjefm-1204	49	5	practices	practice	NOUN
arjefm-1204	49	6	in	in	ADP
arjefm-1204	49	7	the	the	DET
arjefm-1204	49	8	global	global	ADJ
arjefm-1204	49	9	data	datum	NOUN
arjefm-1204	49	10	stream	stream	NOUN
arjefm-1204	49	11	are	be	AUX
arjefm-1204	49	12	colossally	colossally	ADV
arjefm-1204	49	13	expanded	expand	VERB
arjefm-1204	49	14	throughout	throughout	ADP
arjefm-1204	49	15	the	the	DET
arjefm-1204	49	16	years	year	NOUN
arjefm-1204	49	17	as	as	SCONJ
arjefm-1204	49	18	an	an	DET
arjefm-1204	49	19	exertion	exertion	NOUN
arjefm-1204	49	20	of	of	ADP
arjefm-1204	49	21	the	the	DET
arjefm-1204	49	22	companies	company	NOUN
arjefm-1204	49	23	to	to	PART
arjefm-1204	49	24	remain	remain	VERB
arjefm-1204	49	25	sustainable	sustainable	ADJ
arjefm-1204	49	26	.	.	PUNCT
arjefm-1204	50	1	furthermore	furthermore	ADV
arjefm-1204	50	2	,	,	PUNCT
arjefm-1204	50	3	companies	company	NOUN
arjefm-1204	50	4	with	with	ADP
arjefm-1204	50	5	strong	strong	ADJ
arjefm-1204	50	6	esg	esg	NOUN
arjefm-1204	50	7	performance	performance	NOUN
arjefm-1204	50	8	have	have	VERB
arjefm-1204	50	9	a	a	DET
arjefm-1204	50	10	keen	keen	ADJ
arjefm-1204	50	11	knowledge	knowledge	NOUN
arjefm-1204	50	12	of	of	ADP
arjefm-1204	50	13	the	the	DET
arjefm-1204	50	14	long	long	ADJ
arjefm-1204	50	15	-	-	PUNCT
arjefm-1204	50	16	term	term	NOUN
arjefm-1204	50	17	strategic	strategic	ADJ
arjefm-1204	50	18	issues	issue	NOUN
arjefm-1204	50	19	in	in	ADP
arjefm-1204	50	20	their	their	PRON
arjefm-1204	50	21	industries	industry	NOUN
arjefm-1204	50	22	and	and	CCONJ
arjefm-1204	50	23	managers	manager	NOUN
arjefm-1204	50	24	at	at	ADP
arjefm-1204	50	25	these	these	DET
arjefm-1204	50	26	companies	company	NOUN
arjefm-1204	50	27	can	can	AUX
arjefm-1204	50	28	manage	manage	VERB
arjefm-1204	50	29	by	by	ADP
arjefm-1204	50	30	long	long	ADJ
arjefm-1204	50	31	-	-	PUNCT
arjefm-1204	50	32	term	term	NOUN
arjefm-1204	50	33	goals	goal	NOUN
arjefm-1204	50	34	.	.	PUNCT
arjefm-1204	51	1	such	such	ADJ
arjefm-1204	51	2	companies	company	NOUN
arjefm-1204	51	3	make	make	VERB
arjefm-1204	51	4	the	the	DET
arjefm-1204	51	5	necessary	necessary	ADJ
arjefm-1204	51	6	long	long	ADJ
arjefm-1204	51	7	-	-	PUNCT
arjefm-1204	51	8	term	term	NOUN
arjefm-1204	51	9	decisions	decision	NOUN
arjefm-1204	51	10	to	to	PART
arjefm-1204	51	11	ensure	ensure	VERB
arjefm-1204	51	12	the	the	DET
arjefm-1204	51	13	success	success	NOUN
arjefm-1204	51	14	of	of	ADP
arjefm-1204	51	15	their	their	PRON
arjefm-1204	51	16	business	business	NOUN
arjefm-1204	51	17	over	over	ADP
arjefm-1204	51	18	longer	long	ADJ
arjefm-1204	51	19	time	time	NOUN
arjefm-1204	51	20	periods	period	NOUN
arjefm-1204	51	21	to	to	PART
arjefm-1204	51	22	remain	remain	VERB
arjefm-1204	51	23	sustainable	sustainable	ADJ
arjefm-1204	51	24	(	(	PUNCT
arjefm-1204	51	25	greenwald	greenwald	PROPN
arjefm-1204	51	26	,	,	PUNCT
arjefm-1204	51	27	2010	2010	NUM
arjefm-1204	51	28	)	)	PUNCT
arjefm-1204	51	29	.	.	PUNCT
arjefm-1204	52	1	environmental	environmental	ADJ
arjefm-1204	52	2	practices	practice	NOUN
arjefm-1204	52	3	the	the	DET
arjefm-1204	52	4	support	support	NOUN
arjefm-1204	52	5	of	of	ADP
arjefm-1204	52	6	the	the	DET
arjefm-1204	52	7	advance	advance	NOUN
arjefm-1204	52	8	technology	technology	NOUN
arjefm-1204	52	9	and	and	CCONJ
arjefm-1204	52	10	product	product	NOUN
arjefm-1204	52	11	innovation	innovation	NOUN
arjefm-1204	52	12	could	could	AUX
arjefm-1204	52	13	enhance	enhance	VERB
arjefm-1204	52	14	the	the	DET
arjefm-1204	52	15	environmental	environmental	ADJ
arjefm-1204	52	16	performance	performance	NOUN
arjefm-1204	52	17	as	as	SCONJ
arjefm-1204	52	18	it	it	PRON
arjefm-1204	52	19	reveals	reveal	VERB
arjefm-1204	52	20	a	a	DET
arjefm-1204	52	21	company	company	NOUN
arjefm-1204	52	22	's	's	PART
arjefm-1204	52	23	capacity	capacity	NOUN
arjefm-1204	52	24	to	to	PART
arjefm-1204	52	25	lessen	lessen	VERB
arjefm-1204	52	26	the	the	DET
arjefm-1204	52	27	environmental	environmental	ADJ
arjefm-1204	52	28	costs	cost	NOUN
arjefm-1204	52	29	and	and	CCONJ
arjefm-1204	52	30	burdens	burden	NOUN
arjefm-1204	52	31	for	for	ADP
arjefm-1204	52	32	its	its	PRON
arjefm-1204	52	33	customers	customer	NOUN
arjefm-1204	52	34	and	and	CCONJ
arjefm-1204	52	35	thereby	thereby	ADV
arjefm-1204	52	36	creating	create	VERB
arjefm-1204	52	37	new	new	ADJ
arjefm-1204	52	38	market	market	NOUN
arjefm-1204	52	39	opportunities	opportunity	NOUN
arjefm-1204	52	40	through	through	ADP
arjefm-1204	52	41	new	new	ADJ
arjefm-1204	52	42	environmental	environmental	ADJ
arjefm-1204	52	43	technologies	technology	NOUN
arjefm-1204	52	44	and	and	CCONJ
arjefm-1204	52	45	processes	process	NOUN
arjefm-1204	52	46	or	or	CCONJ
arjefm-1204	52	47	eco	eco	NOUN
arjefm-1204	52	48	-	-	PUNCT
arjefm-1204	52	49	designed	design	VERB
arjefm-1204	52	50	,	,	PUNCT
arjefm-1204	52	51	dematerialized	dematerialize	VERB
arjefm-1204	52	52	products	product	NOUN
arjefm-1204	52	53	with	with	ADP
arjefm-1204	52	54	extended	extended	ADJ
arjefm-1204	52	55	durability	durability	NOUN
arjefm-1204	52	56	(	(	PUNCT
arjefm-1204	52	57	thomson	thomson	PROPN
arjefm-1204	52	58	reuters	reuters	PROPN
arjefm-1204	52	59	,	,	PUNCT
arjefm-1204	52	60	2015	2015	NUM
arjefm-1204	52	61	)	)	PUNCT
arjefm-1204	52	62	.	.	PUNCT
arjefm-1204	53	1	melnyk	melnyk	ADV
arjefm-1204	53	2	,	,	PUNCT
arjefm-1204	53	3	sroufe	sroufe	NOUN
arjefm-1204	53	4	and	and	CCONJ
arjefm-1204	53	5	calantone	calantone	NOUN
arjefm-1204	53	6	(	(	PUNCT
arjefm-1204	53	7	2003	2003	NUM
arjefm-1204	53	8	)	)	PUNCT
arjefm-1204	53	9	reported	report	VERB
arjefm-1204	53	10	that	that	SCONJ
arjefm-1204	53	11	stronger	strong	ADJ
arjefm-1204	53	12	environmental	environmental	ADJ
arjefm-1204	53	13	performance	performance	NOUN
arjefm-1204	53	14	can	can	AUX
arjefm-1204	53	15	improve	improve	VERB
arjefm-1204	53	16	the	the	DET
arjefm-1204	53	17	value	value	NOUN
arjefm-1204	53	18	of	of	ADP
arjefm-1204	53	19	the	the	DET
arjefm-1204	53	20	firm	firm	NOUN
arjefm-1204	53	21	and	and	CCONJ
arjefm-1204	53	22	attract	attract	VERB
arjefm-1204	53	23	new	new	ADJ
arjefm-1204	53	24	stakeholders	stakeholder	NOUN
arjefm-1204	53	25	.	.	PUNCT
arjefm-1204	54	1	a	a	DET
arjefm-1204	54	2	good	good	ADJ
arjefm-1204	54	3	environmental	environmental	ADJ
arjefm-1204	54	4	practice	practice	NOUN
arjefm-1204	54	5	on	on	ADP
arjefm-1204	54	6	operational	operational	ADJ
arjefm-1204	54	7	activities	activity	NOUN
arjefm-1204	54	8	can	can	AUX
arjefm-1204	54	9	generate	generate	VERB
arjefm-1204	54	10	reasonable	reasonable	ADJ
arjefm-1204	54	11	costs	cost	NOUN
arjefm-1204	54	12	saving	save	VERB
arjefm-1204	54	13	as	as	ADV
arjefm-1204	54	14	well	well	ADV
arjefm-1204	54	15	as	as	ADP
arjefm-1204	54	16	keeping	keep	VERB
arjefm-1204	54	17	away	away	ADV
arjefm-1204	54	18	from	from	ADP
arjefm-1204	54	19	the	the	DET
arjefm-1204	54	20	business	business	NOUN
arjefm-1204	54	21	effect	effect	NOUN
arjefm-1204	54	22	of	of	ADP
arjefm-1204	54	23	the	the	DET
arjefm-1204	54	24	contamination	contamination	NOUN
arjefm-1204	54	25	issue	issue	NOUN
arjefm-1204	54	26	(	(	PUNCT
arjefm-1204	54	27	ifac	ifac	NOUN
arjefm-1204	54	28	,	,	PUNCT
arjefm-1204	54	29	2005	2005	NUM
arjefm-1204	54	30	)	)	PUNCT
arjefm-1204	54	31	.	.	PUNCT
arjefm-1204	55	1	on	on	ADP
arjefm-1204	55	2	the	the	DET
arjefm-1204	55	3	other	other	ADJ
arjefm-1204	55	4	hand	hand	NOUN
arjefm-1204	55	5	,	,	PUNCT
arjefm-1204	55	6	elsayed	elsaye	VERB
arjefm-1204	55	7	and	and	CCONJ
arjefm-1204	55	8	paton	paton	PROPN
arjefm-1204	55	9	(	(	PUNCT
arjefm-1204	55	10	2005	2005	NUM
arjefm-1204	55	11	)	)	PUNCT
arjefm-1204	55	12	used	use	VERB
arjefm-1204	55	13	three	three	NUM
arjefm-1204	55	14	alternative	alternative	ADJ
arjefm-1204	55	15	measures	measure	NOUN
arjefm-1204	55	16	of	of	ADP
arjefm-1204	55	17	firm	firm	ADJ
arjefm-1204	55	18	performance	performance	NOUN
arjefm-1204	55	19	or	or	CCONJ
arjefm-1204	55	20	economic	economic	ADJ
arjefm-1204	55	21	performance	performance	NOUN
arjefm-1204	55	22	,	,	PUNCT
arjefm-1204	55	23	i.e.	i.e.	X
arjefm-1204	55	24	,	,	PUNCT
arjefm-1204	55	25	tobin	tobin	PROPN
arjefm-1204	55	26	’s	’s	PART
arjefm-1204	55	27	q	q	NOUN
arjefm-1204	55	28	,	,	PUNCT
arjefm-1204	55	29	return	return	VERB
arjefm-1204	55	30	on	on	ADP
arjefm-1204	55	31	assets	asset	NOUN
arjefm-1204	55	32	and	and	CCONJ
arjefm-1204	55	33	return	return	VERB
arjefm-1204	55	34	on	on	ADP
arjefm-1204	55	35	sales	sale	NOUN
arjefm-1204	55	36	.	.	PUNCT
arjefm-1204	56	1	their	their	PRON
arjefm-1204	56	2	study	study	NOUN
arjefm-1204	56	3	provides	provide	VERB
arjefm-1204	56	4	evidence	evidence	NOUN
arjefm-1204	56	5	that	that	SCONJ
arjefm-1204	56	6	environmental	environmental	ADJ
arjefm-1204	56	7	performance	performance	NOUN
arjefm-1204	56	8	has	have	AUX
arjefm-1204	56	9	less	less	ADJ
arjefm-1204	56	10	impact	impact	NOUN
arjefm-1204	56	11	on	on	ADP
arjefm-1204	56	12	financial	financial	ADJ
arjefm-1204	56	13	performance	performance	NOUN
arjefm-1204	56	14	.	.	PUNCT
arjefm-1204	57	1	in	in	ADP
arjefm-1204	57	2	the	the	DET
arjefm-1204	57	3	same	same	ADJ
arjefm-1204	57	4	paradigm	paradigm	NOUN
arjefm-1204	57	5	ambec	ambec	PROPN
arjefm-1204	57	6	et	et	PROPN
arjefm-1204	57	7	al	al	PROPN
arjefm-1204	57	8	.	.	PROPN
arjefm-1204	58	1	(	(	PUNCT
arjefm-1204	58	2	2013	2013	NUM
arjefm-1204	58	3	)	)	PUNCT
arjefm-1204	58	4	suggested	suggest	VERB
arjefm-1204	58	5	that	that	SCONJ
arjefm-1204	58	6	it	it	PRON
arjefm-1204	58	7	can	can	AUX
arjefm-1204	58	8	be	be	AUX
arjefm-1204	58	9	considered	consider	VERB
arjefm-1204	58	10	that	that	SCONJ
arjefm-1204	58	11	pollution	pollution	NOUN
arjefm-1204	58	12	is	be	AUX
arjefm-1204	58	13	equated	equate	VERB
arjefm-1204	58	14	to	to	ADP
arjefm-1204	58	15	a	a	DET
arjefm-1204	58	16	waste	waste	NOUN
arjefm-1204	58	17	of	of	ADP
arjefm-1204	58	18	resources	resource	NOUN
arjefm-1204	58	19	,	,	PUNCT
arjefm-1204	58	20	a	a	DET
arjefm-1204	58	21	reduction	reduction	NOUN
arjefm-1204	58	22	of	of	ADP
arjefm-1204	58	23	which	which	PRON
arjefm-1204	58	24	can	can	AUX
arjefm-1204	58	25	lead	lead	VERB
arjefm-1204	58	26	to	to	ADP
arjefm-1204	58	27	an	an	DET
arjefm-1204	58	28	improvement	improvement	NOUN
arjefm-1204	58	29	in	in	ADP
arjefm-1204	58	30	the	the	DET
arjefm-1204	58	31	resources	resource	NOUN
arjefm-1204	58	32	use	use	VERB
arjefm-1204	58	33	efficiency	efficiency	NOUN
arjefm-1204	58	34	.	.	PUNCT
arjefm-1204	59	1	in	in	ADP
arjefm-1204	59	2	other	other	ADJ
arjefm-1204	59	3	words	word	NOUN
arjefm-1204	59	4	,	,	PUNCT
arjefm-1204	59	5	we	we	PRON
arjefm-1204	59	6	can	can	AUX
arjefm-1204	59	7	state	state	VERB
arjefm-1204	59	8	that	that	DET
arjefm-1204	59	9	innovation	innovation	NOUN
arjefm-1204	59	10	is	be	AUX
arjefm-1204	59	11	a	a	DET
arjefm-1204	59	12	catalyst	catalyst	NOUN
arjefm-1204	59	13	for	for	ADP
arjefm-1204	59	14	the	the	DET
arjefm-1204	59	15	sustainable	sustainable	ADJ
arjefm-1204	59	16	activities	activity	NOUN
arjefm-1204	59	17	of	of	ADP
arjefm-1204	59	18	business	business	NOUN
arjefm-1204	59	19	organizations	organization	NOUN
arjefm-1204	59	20	(	(	PUNCT
arjefm-1204	59	21	noja	noja	PROPN
arjefm-1204	59	22	,	,	PUNCT
arjefm-1204	59	23	et	et	PROPN
arjefm-1204	59	24	al	al	PROPN
arjefm-1204	59	25	.	.	PROPN
arjefm-1204	59	26	2024	2024	NUM
arjefm-1204	59	27	)	)	PUNCT
arjefm-1204	59	28	.	.	PUNCT
arjefm-1204	60	1	in	in	ADP
arjefm-1204	60	2	the	the	DET
arjefm-1204	60	3	same	same	ADJ
arjefm-1204	60	4	direction	direction	NOUN
arjefm-1204	60	5	,	,	PUNCT
arjefm-1204	60	6	chen	chen	PROPN
arjefm-1204	60	7	and	and	CCONJ
arjefm-1204	60	8	ma	ma	PROPN
arjefm-1204	60	9	(	(	PUNCT
arjefm-1204	60	10	2021	2021	NUM
arjefm-1204	60	11	)	)	PUNCT
arjefm-1204	60	12	stated	state	VERB
arjefm-1204	60	13	that	that	SCONJ
arjefm-1204	60	14	the	the	DET
arjefm-1204	60	15	impact	impact	NOUN
arjefm-1204	60	16	of	of	ADP
arjefm-1204	60	17	green	green	ADJ
arjefm-1204	60	18	investment	investment	NOUN
arjefm-1204	60	19	in	in	ADP
arjefm-1204	60	20	improving	improve	VERB
arjefm-1204	60	21	firms	firm	NOUN
arjefm-1204	60	22	’	'	PUNCT
arjefm-1204	60	23	long	long	ADJ
arjefm-1204	60	24	-	-	PUNCT
arjefm-1204	60	25	term	term	NOUN
arjefm-1204	60	26	performance	performance	NOUN
arjefm-1204	60	27	can	can	AUX
arjefm-1204	60	28	be	be	AUX
arjefm-1204	60	29	strengthened	strengthen	VERB
arjefm-1204	60	30	by	by	ADP
arjefm-1204	60	31	environmental	environmental	ADJ
arjefm-1204	60	32	performance	performance	NOUN
arjefm-1204	60	33	.	.	PUNCT
arjefm-1204	61	1	thus	thus	ADV
arjefm-1204	61	2	conclude	conclude	VERB
arjefm-1204	61	3	that	that	SCONJ
arjefm-1204	61	4	it	it	PRON
arjefm-1204	61	5	takes	take	VERB
arjefm-1204	61	6	a	a	DET
arjefm-1204	61	7	sufficiently	sufficiently	ADV
arjefm-1204	61	8	long	long	ADJ
arjefm-1204	61	9	time	time	NOUN
arjefm-1204	61	10	for	for	ADP
arjefm-1204	61	11	compliance	compliance	NOUN
arjefm-1204	61	12	with	with	ADP
arjefm-1204	61	13	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	61	14	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	61	15	american	american	PROPN
arjefm-1204	61	16	research	research	PROPN
arjefm-1204	61	17	journal	journal	PROPN
arjefm-1204	61	18	of	of	ADP
arjefm-1204	61	19	economics	economic	NOUN
arjefm-1204	61	20	,	,	PUNCT
arjefm-1204	61	21	finance	finance	NOUN
arjefm-1204	61	22	and	and	CCONJ
arjefm-1204	61	23	management	management	NOUN
arjefm-1204	61	24	volume	volume	NOUN
arjefm-1204	61	25	13	13	NUM
arjefm-1204	61	26	issue	issue	NOUN
arjefm-1204	61	27	2	2	NUM
arjefm-1204	61	28	,	,	PUNCT
arjefm-1204	61	29	april	april	PROPN
arjefm-1204	61	30	–	–	PUNCT
arjefm-1204	61	31	june	june	PROPN
arjefm-1204	61	32	2025	2025	NUM
arjefm-1204	61	33	issn	issn	PROPN
arjefm-1204	61	34	:	:	PUNCT
arjefm-1204	61	35	2836	2836	NUM
arjefm-1204	61	36	-	-	SYM
arjefm-1204	61	37	9416	9416	NUM
arjefm-1204	61	38	impact	impact	NOUN
arjefm-1204	61	39	factor	factor	NOUN
arjefm-1204	61	40	:	:	PUNCT
arjefm-1204	61	41	6.41	6.41	NUM
arjefm-1204	61	42	journal	journal	NOUN
arjefm-1204	61	43	homepage	homepage	NOUN
arjefm-1204	61	44	:	:	PUNCT
arjefm-1204	61	45	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	61	46	email	email	NOUN
arjefm-1204	61	47	:	:	PUNCT
arjefm-1204	61	48	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	61	49	official	official	ADJ
arjefm-1204	61	50	journal	journal	PROPN
arjefm-1204	61	51	of	of	ADP
arjefm-1204	61	52	america	america	PROPN
arjefm-1204	61	53	serial	serial	PROPN
arjefm-1204	61	54	publication	publication	NOUN
arjefm-1204	61	55	american	american	PROPN
arjefm-1204	61	56	research	research	PROPN
arjefm-1204	61	57	journal	journal	PROPN
arjefm-1204	61	58	of	of	ADP
arjefm-1204	61	59	economics	economic	NOUN
arjefm-1204	61	60	,	,	PUNCT
arjefm-1204	61	61	finance	finance	NOUN
arjefm-1204	61	62	and	and	CCONJ
arjefm-1204	61	63	management	management	NOUN
arjefm-1204	61	64	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	61	65	,	,	PUNCT
arjefm-1204	61	66	email	email	NOUN
arjefm-1204	61	67	:	:	PUNCT
arjefm-1204	61	68	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	62	1	46	46	NUM
arjefm-1204	63	1	|	|	ADV
arjefm-1204	63	2	p	p	X
arjefm-1204	63	3	a	a	DET
arjefm-1204	63	4	g	g	NOUN
arjefm-1204	63	5	e	e	NOUN
arjefm-1204	63	6	regulations	regulation	NOUN
arjefm-1204	63	7	from	from	ADP
arjefm-1204	63	8	an	an	DET
arjefm-1204	63	9	environmental	environmental	ADJ
arjefm-1204	63	10	perspective	perspective	NOUN
arjefm-1204	63	11	and	and	CCONJ
arjefm-1204	63	12	social	social	ADJ
arjefm-1204	63	13	initiatives	initiative	NOUN
arjefm-1204	63	14	addressing	address	VERB
arjefm-1204	63	15	this	this	DET
arjefm-1204	63	16	dimension	dimension	NOUN
arjefm-1204	63	17	to	to	PART
arjefm-1204	63	18	materialize	materialize	VERB
arjefm-1204	63	19	in	in	ADP
arjefm-1204	63	20	financial	financial	ADJ
arjefm-1204	63	21	performance	performance	NOUN
arjefm-1204	63	22	social	social	ADJ
arjefm-1204	63	23	practices	practice	NOUN
arjefm-1204	63	24	while	while	SCONJ
arjefm-1204	63	25	wood	wood	NOUN
arjefm-1204	63	26	,	,	PUNCT
arjefm-1204	63	27	(	(	PUNCT
arjefm-1204	63	28	1991	1991	NUM
arjefm-1204	63	29	)	)	PUNCT
arjefm-1204	63	30	documented	document	VERB
arjefm-1204	63	31	that	that	SCONJ
arjefm-1204	63	32	corporate	corporate	ADJ
arjefm-1204	63	33	social	social	ADJ
arjefm-1204	63	34	practice	practice	NOUN
arjefm-1204	63	35	is	be	AUX
arjefm-1204	63	36	a	a	DET
arjefm-1204	63	37	business	business	NOUN
arjefm-1204	63	38	organization	organization	NOUN
arjefm-1204	63	39	's	's	PART
arjefm-1204	63	40	conformation	conformation	NOUN
arjefm-1204	63	41	of	of	ADP
arjefm-1204	63	42	ideologies	ideology	NOUN
arjefm-1204	63	43	of	of	ADP
arjefm-1204	63	44	social	social	ADJ
arjefm-1204	63	45	responsibility	responsibility	NOUN
arjefm-1204	63	46	,	,	PUNCT
arjefm-1204	63	47	processes	process	NOUN
arjefm-1204	63	48	of	of	ADP
arjefm-1204	63	49	social	social	ADJ
arjefm-1204	63	50	responsiveness	responsiveness	NOUN
arjefm-1204	63	51	and	and	CCONJ
arjefm-1204	63	52	policies	policy	NOUN
arjefm-1204	63	53	,	,	PUNCT
arjefm-1204	63	54	programs	program	NOUN
arjefm-1204	63	55	and	and	CCONJ
arjefm-1204	63	56	tangible	tangible	ADJ
arjefm-1204	63	57	outcomes	outcome	NOUN
arjefm-1204	63	58	as	as	SCONJ
arjefm-1204	63	59	they	they	PRON
arjefm-1204	63	60	relate	relate	VERB
arjefm-1204	63	61	to	to	ADP
arjefm-1204	63	62	the	the	DET
arjefm-1204	63	63	firm	firm	NOUN
arjefm-1204	63	64	's	's	PART
arjefm-1204	63	65	social	social	ADJ
arjefm-1204	63	66	relationships	relationship	NOUN
arjefm-1204	63	67	.	.	PUNCT
arjefm-1204	64	1	the	the	DET
arjefm-1204	64	2	perception	perception	NOUN
arjefm-1204	64	3	of	of	ADP
arjefm-1204	64	4	corporate	corporate	ADJ
arjefm-1204	64	5	social	social	ADJ
arjefm-1204	64	6	responsibility	responsibility	NOUN
arjefm-1204	64	7	seems	seem	VERB
arjefm-1204	64	8	to	to	PART
arjefm-1204	64	9	be	be	AUX
arjefm-1204	64	10	as	as	ADV
arjefm-1204	64	11	old	old	ADJ
arjefm-1204	64	12	as	as	ADP
arjefm-1204	64	13	the	the	DET
arjefm-1204	64	14	business	business	NOUN
arjefm-1204	64	15	itself	itself	PRON
arjefm-1204	64	16	(	(	PUNCT
arjefm-1204	64	17	ferramosca	ferramosca	PROPN
arjefm-1204	64	18	&	&	CCONJ
arjefm-1204	64	19	verona	verona	PROPN
arjefm-1204	64	20	,	,	PUNCT
arjefm-1204	64	21	2020	2020	NUM
arjefm-1204	64	22	)	)	PUNCT
arjefm-1204	64	23	,	,	PUNCT
arjefm-1204	64	24	in	in	ADP
arjefm-1204	64	25	that	that	DET
arjefm-1204	64	26	way	way	NOUN
arjefm-1204	64	27	,	,	PUNCT
arjefm-1204	64	28	csr	csr	NOUN
arjefm-1204	64	29	can	can	AUX
arjefm-1204	64	30	be	be	AUX
arjefm-1204	64	31	viewed	view	VERB
arjefm-1204	64	32	as	as	ADP
arjefm-1204	64	33	a	a	DET
arjefm-1204	64	34	part	part	NOUN
arjefm-1204	64	35	of	of	ADP
arjefm-1204	64	36	the	the	DET
arjefm-1204	64	37	business	business	NOUN
arjefm-1204	64	38	strategy	strategy	NOUN
arjefm-1204	64	39	that	that	PRON
arjefm-1204	64	40	can	can	AUX
arjefm-1204	64	41	improve	improve	VERB
arjefm-1204	64	42	financial	financial	ADJ
arjefm-1204	64	43	and	and	CCONJ
arjefm-1204	64	44	market	market	NOUN
arjefm-1204	64	45	performance	performance	NOUN
arjefm-1204	64	46	(	(	PUNCT
arjefm-1204	64	47	berber	berber	NOUN
arjefm-1204	64	48	et	et	PROPN
arjefm-1204	64	49	al	al	PROPN
arjefm-1204	64	50	.	.	PROPN
arjefm-1204	64	51	,	,	PUNCT
arjefm-1204	64	52	2022	2022	NUM
arjefm-1204	64	53	)	)	PUNCT
arjefm-1204	64	54	.	.	PUNCT
arjefm-1204	65	1	the	the	DET
arjefm-1204	65	2	links	link	NOUN
arjefm-1204	65	3	between	between	ADP
arjefm-1204	65	4	corporate	corporate	ADJ
arjefm-1204	65	5	social	social	ADJ
arjefm-1204	65	6	performance	performance	NOUN
arjefm-1204	65	7	and	and	CCONJ
arjefm-1204	65	8	financial	financial	ADJ
arjefm-1204	65	9	performance	performance	NOUN
arjefm-1204	65	10	are	be	AUX
arjefm-1204	65	11	still	still	ADV
arjefm-1204	65	12	far	far	ADV
arjefm-1204	65	13	from	from	ADP
arjefm-1204	65	14	being	be	AUX
arjefm-1204	65	15	clarified	clarify	VERB
arjefm-1204	65	16	in	in	ADP
arjefm-1204	65	17	literature	literature	NOUN
arjefm-1204	65	18	and	and	CCONJ
arjefm-1204	65	19	contradictory	contradictory	ADJ
arjefm-1204	65	20	evidence	evidence	NOUN
arjefm-1204	65	21	expressing	express	VERB
arjefm-1204	65	22	the	the	DET
arjefm-1204	65	23	relationship	relationship	NOUN
arjefm-1204	65	24	between	between	ADP
arjefm-1204	65	25	them	they	PRON
arjefm-1204	65	26	is	be	AUX
arjefm-1204	65	27	noted	note	VERB
arjefm-1204	65	28	,	,	PUNCT
arjefm-1204	65	29	both	both	CCONJ
arjefm-1204	65	30	in	in	ADP
arjefm-1204	65	31	intensity	intensity	NOUN
arjefm-1204	65	32	and	and	CCONJ
arjefm-1204	65	33	sign	sign	NOUN
arjefm-1204	65	34	(	(	PUNCT
arjefm-1204	65	35	lahouel	lahouel	NOUN
arjefm-1204	65	36	et	et	PROPN
arjefm-1204	65	37	al	al	PROPN
arjefm-1204	65	38	.	.	PROPN
arjefm-1204	65	39	,	,	PUNCT
arjefm-1204	65	40	2021	2021	NUM
arjefm-1204	65	41	)	)	PUNCT
arjefm-1204	65	42	.	.	PUNCT
arjefm-1204	66	1	results	result	NOUN
arjefm-1204	66	2	from	from	ADP
arjefm-1204	66	3	empirical	empirical	ADJ
arjefm-1204	66	4	work	work	NOUN
arjefm-1204	66	5	indicate	indicate	VERB
arjefm-1204	66	6	an	an	DET
arjefm-1204	66	7	ambiguous	ambiguous	ADJ
arjefm-1204	66	8	relationship	relationship	NOUN
arjefm-1204	66	9	between	between	ADP
arjefm-1204	66	10	them	they	PRON
arjefm-1204	66	11	(	(	PUNCT
arjefm-1204	66	12	ho	ho	PROPN
arjefm-1204	66	13	et	et	PROPN
arjefm-1204	66	14	al	al	PROPN
arjefm-1204	66	15	.	.	PROPN
arjefm-1204	66	16	,	,	PUNCT
arjefm-1204	66	17	2021	2021	NUM
arjefm-1204	66	18	;	;	PUNCT
arjefm-1204	66	19	jacobs	jacobs	PROPN
arjefm-1204	66	20	et	et	PROPN
arjefm-1204	66	21	al	al	PROPN
arjefm-1204	66	22	.	.	PROPN
arjefm-1204	66	23	,	,	PUNCT
arjefm-1204	66	24	2016	2016	NUM
arjefm-1204	66	25	)	)	PUNCT
arjefm-1204	66	26	.	.	PUNCT
arjefm-1204	67	1	one	one	NUM
arjefm-1204	67	2	fundamental	fundamental	ADJ
arjefm-1204	67	3	reason	reason	NOUN
arjefm-1204	67	4	for	for	ADP
arjefm-1204	67	5	the	the	DET
arjefm-1204	67	6	uncertainty	uncertainty	NOUN
arjefm-1204	67	7	about	about	ADP
arjefm-1204	67	8	this	this	DET
arjefm-1204	67	9	relationship	relationship	NOUN
arjefm-1204	67	10	is	be	AUX
arjefm-1204	67	11	the	the	DET
arjefm-1204	67	12	problem	problem	NOUN
arjefm-1204	67	13	of	of	ADP
arjefm-1204	67	14	measuring	measure	VERB
arjefm-1204	67	15	social	social	ADJ
arjefm-1204	67	16	performance	performance	NOUN
arjefm-1204	67	17	,	,	PUNCT
arjefm-1204	67	18	which	which	PRON
arjefm-1204	67	19	is	be	AUX
arjefm-1204	67	20	a	a	DET
arjefm-1204	67	21	multidimensional	multidimensional	ADJ
arjefm-1204	67	22	construction	construction	NOUN
arjefm-1204	67	23	that	that	PRON
arjefm-1204	67	24	refers	refer	VERB
arjefm-1204	67	25	to	to	ADP
arjefm-1204	67	26	a	a	DET
arjefm-1204	67	27	wide	wide	ADJ
arjefm-1204	67	28	variety	variety	NOUN
arjefm-1204	67	29	of	of	ADP
arjefm-1204	67	30	topics	topic	NOUN
arjefm-1204	67	31	.	.	PUNCT
arjefm-1204	68	1	their	their	PRON
arjefm-1204	68	2	aggregation	aggregation	NOUN
arjefm-1204	68	3	into	into	ADP
arjefm-1204	68	4	a	a	DET
arjefm-1204	68	5	single	single	ADJ
arjefm-1204	68	6	form	form	NOUN
arjefm-1204	68	7	of	of	ADP
arjefm-1204	68	8	measurement	measurement	NOUN
arjefm-1204	68	9	may	may	AUX
arjefm-1204	68	10	suffer	suffer	VERB
arjefm-1204	68	11	from	from	ADP
arjefm-1204	68	12	inconsistency	inconsistency	NOUN
arjefm-1204	68	13	or	or	CCONJ
arjefm-1204	68	14	lack	lack	NOUN
arjefm-1204	68	15	of	of	ADP
arjefm-1204	68	16	accuracy	accuracy	NOUN
arjefm-1204	68	17	(	(	PUNCT
arjefm-1204	68	18	wang	wang	PROPN
arjefm-1204	68	19	et	et	PROPN
arjefm-1204	68	20	al	al	PROPN
arjefm-1204	68	21	.	.	PROPN
arjefm-1204	68	22	,	,	PUNCT
arjefm-1204	68	23	2015	2015	NUM
arjefm-1204	68	24	)	)	PUNCT
arjefm-1204	68	25	.	.	PUNCT
arjefm-1204	69	1	the	the	DET
arjefm-1204	69	2	sign	sign	NOUN
arjefm-1204	69	3	for	for	SCONJ
arjefm-1204	69	4	the	the	DET
arjefm-1204	69	5	company	company	NOUN
arjefm-1204	69	6	to	to	PART
arjefm-1204	69	7	be	be	AUX
arjefm-1204	69	8	socially	socially	ADV
arjefm-1204	69	9	accountable	accountable	ADJ
arjefm-1204	69	10	is	be	AUX
arjefm-1204	69	11	associated	associate	VERB
arjefm-1204	69	12	to	to	ADP
arjefm-1204	69	13	product	product	NOUN
arjefm-1204	69	14	concern	concern	NOUN
arjefm-1204	69	15	,	,	PUNCT
arjefm-1204	69	16	community	community	NOUN
arjefm-1204	69	17	,	,	PUNCT
arjefm-1204	69	18	human	human	ADJ
arjefm-1204	69	19	rights	right	NOUN
arjefm-1204	69	20	,	,	PUNCT
arjefm-1204	69	21	diversity	diversity	NOUN
arjefm-1204	69	22	and	and	CCONJ
arjefm-1204	69	23	opportunity	opportunity	NOUN
arjefm-1204	69	24	,	,	PUNCT
arjefm-1204	69	25	employment	employment	NOUN
arjefm-1204	69	26	quality	quality	NOUN
arjefm-1204	69	27	,	,	PUNCT
arjefm-1204	69	28	health	health	NOUN
arjefm-1204	69	29	and	and	CCONJ
arjefm-1204	69	30	safety	safety	NOUN
arjefm-1204	69	31	and	and	CCONJ
arjefm-1204	69	32	training	training	NOUN
arjefm-1204	69	33	and	and	CCONJ
arjefm-1204	69	34	development	development	NOUN
arjefm-1204	69	35	(	(	PUNCT
arjefm-1204	69	36	thomson	thomson	PROPN
arjefm-1204	69	37	reuters	reuters	PROPN
arjefm-1204	69	38	,	,	PUNCT
arjefm-1204	69	39	2015	2015	NUM
arjefm-1204	69	40	)	)	PUNCT
arjefm-1204	69	41	.	.	PUNCT
arjefm-1204	70	1	barnett	barnett	PROPN
arjefm-1204	70	2	and	and	CCONJ
arjefm-1204	70	3	salomon	salomon	PROPN
arjefm-1204	70	4	(	(	PUNCT
arjefm-1204	70	5	2012	2012	NUM
arjefm-1204	70	6	)	)	PUNCT
arjefm-1204	70	7	enticed	entice	VERB
arjefm-1204	70	8	that	that	SCONJ
arjefm-1204	70	9	firms	firm	NOUN
arjefm-1204	70	10	with	with	ADP
arjefm-1204	70	11	low	low	ADJ
arjefm-1204	70	12	corporate	corporate	ADJ
arjefm-1204	70	13	social	social	ADJ
arjefm-1204	70	14	practice	practice	NOUN
arjefm-1204	70	15	have	have	VERB
arjefm-1204	70	16	higher	high	ADJ
arjefm-1204	70	17	financial	financial	ADJ
arjefm-1204	70	18	performance	performance	NOUN
arjefm-1204	70	19	than	than	ADP
arjefm-1204	70	20	firms	firm	NOUN
arjefm-1204	70	21	with	with	ADP
arjefm-1204	70	22	moderate	moderate	ADJ
arjefm-1204	70	23	corporate	corporate	ADJ
arjefm-1204	70	24	social	social	ADJ
arjefm-1204	70	25	practice	practice	NOUN
arjefm-1204	70	26	,	,	PUNCT
arjefm-1204	70	27	but	but	CCONJ
arjefm-1204	70	28	firms	firm	NOUN
arjefm-1204	70	29	with	with	ADP
arjefm-1204	70	30	high	high	ADJ
arjefm-1204	70	31	corporate	corporate	ADJ
arjefm-1204	70	32	social	social	ADJ
arjefm-1204	70	33	practice	practice	NOUN
arjefm-1204	70	34	have	have	VERB
arjefm-1204	70	35	the	the	DET
arjefm-1204	70	36	highest	high	ADJ
arjefm-1204	70	37	financial	financial	ADJ
arjefm-1204	70	38	performance	performance	NOUN
arjefm-1204	70	39	(	(	PUNCT
arjefm-1204	70	40	indarawati	indarawati	NOUN
arjefm-1204	70	41	,	,	PUNCT
arjefm-1204	70	42	ruhanita	ruhanita	PROPN
arjefm-1204	70	43	&	&	CCONJ
arjefm-1204	70	44	nor	nor	CCONJ
arjefm-1204	70	45	,	,	PUNCT
arjefm-1204	70	46	2016	2016	NUM
arjefm-1204	70	47	)	)	PUNCT
arjefm-1204	70	48	.	.	PUNCT
arjefm-1204	71	1	governance	governance	NOUN
arjefm-1204	71	2	practices	practice	VERB
arjefm-1204	71	3	the	the	DET
arjefm-1204	71	4	concept	concept	NOUN
arjefm-1204	71	5	of	of	ADP
arjefm-1204	71	6	corporate	corporate	ADJ
arjefm-1204	71	7	governance	governance	NOUN
arjefm-1204	71	8	has	have	AUX
arjefm-1204	71	9	received	receive	VERB
arjefm-1204	71	10	multiple	multiple	ADJ
arjefm-1204	71	11	meanings	meaning	NOUN
arjefm-1204	71	12	over	over	ADP
arjefm-1204	71	13	time	time	NOUN
arjefm-1204	71	14	,	,	PUNCT
arjefm-1204	71	15	being	be	AUX
arjefm-1204	71	16	associated	associate	VERB
arjefm-1204	71	17	with	with	ADP
arjefm-1204	71	18	management	management	NOUN
arjefm-1204	71	19	,	,	PUNCT
arjefm-1204	71	20	accounting	accounting	NOUN
arjefm-1204	71	21	or	or	CCONJ
arjefm-1204	71	22	auditing	auditing	NOUN
arjefm-1204	71	23	.	.	PUNCT
arjefm-1204	72	1	it	it	PRON
arjefm-1204	72	2	has	have	AUX
arjefm-1204	72	3	often	often	ADV
arjefm-1204	72	4	been	be	AUX
arjefm-1204	72	5	used	use	VERB
arjefm-1204	72	6	to	to	PART
arjefm-1204	72	7	describe	describe	VERB
arjefm-1204	72	8	actions	action	NOUN
arjefm-1204	72	9	taken	take	VERB
arjefm-1204	72	10	to	to	PART
arjefm-1204	72	11	guide	guide	VERB
arjefm-1204	72	12	,	,	PUNCT
arjefm-1204	72	13	direct	direct	ADJ
arjefm-1204	72	14	and	and	CCONJ
arjefm-1204	72	15	govern	govern	VERB
arjefm-1204	72	16	companies	company	NOUN
arjefm-1204	72	17	towards	towards	ADP
arjefm-1204	72	18	achieving	achieve	VERB
arjefm-1204	72	19	business	business	NOUN
arjefm-1204	72	20	objectives	objective	NOUN
arjefm-1204	72	21	.	.	PUNCT
arjefm-1204	73	1	corporate	corporate	ADJ
arjefm-1204	73	2	governance	governance	NOUN
arjefm-1204	73	3	is	be	AUX
arjefm-1204	73	4	defined	define	VERB
arjefm-1204	73	5	as	as	ADP
arjefm-1204	73	6	the	the	DET
arjefm-1204	73	7	“	"	PUNCT
arjefm-1204	73	8	rules	rule	NOUN
arjefm-1204	73	9	and	and	CCONJ
arjefm-1204	73	10	practices	practice	NOUN
arjefm-1204	73	11	by	by	ADP
arjefm-1204	73	12	which	which	PRON
arjefm-1204	73	13	companies	company	NOUN
arjefm-1204	73	14	are	be	AUX
arjefm-1204	73	15	governed	govern	VERB
arjefm-1204	73	16	or	or	CCONJ
arjefm-1204	73	17	run	run	VERB
arjefm-1204	73	18	”	"	PUNCT
arjefm-1204	73	19	(	(	PUNCT
arjefm-1204	73	20	encyclopӕdia	encyclopӕdia	PROPN
arjefm-1204	73	21	britannica	britannica	PROPN
arjefm-1204	73	22	,	,	PUNCT
arjefm-1204	73	23	2014	2014	NUM
arjefm-1204	73	24	)	)	PUNCT
arjefm-1204	73	25	.	.	PUNCT
arjefm-1204	74	1	corporate	corporate	ADJ
arjefm-1204	74	2	governance	governance	NOUN
arjefm-1204	74	3	assumes	assume	VERB
arjefm-1204	74	4	the	the	DET
arjefm-1204	74	5	fundamental	fundamental	ADJ
arjefm-1204	74	6	part	part	NOUN
arjefm-1204	74	7	in	in	ADP
arjefm-1204	74	8	organization	organization	NOUN
arjefm-1204	74	9	execution	execution	NOUN
arjefm-1204	74	10	is	be	AUX
arjefm-1204	74	11	to	to	PART
arjefm-1204	74	12	help	help	VERB
arjefm-1204	74	13	the	the	DET
arjefm-1204	74	14	board	board	NOUN
arjefm-1204	74	15	's	's	PART
arjefm-1204	74	16	performance	performance	NOUN
arjefm-1204	74	17	in	in	ADP
arjefm-1204	74	18	controlling	control	VERB
arjefm-1204	74	19	their	their	PRON
arjefm-1204	74	20	business	business	NOUN
arjefm-1204	74	21	operations	operation	NOUN
arjefm-1204	74	22	(	(	PUNCT
arjefm-1204	74	23	ponnu	ponnu	NOUN
arjefm-1204	74	24	,	,	PUNCT
arjefm-1204	74	25	2008	2008	NUM
arjefm-1204	74	26	)	)	PUNCT
arjefm-1204	74	27	.	.	PUNCT
arjefm-1204	75	1	board	board	NOUN
arjefm-1204	75	2	of	of	ADP
arjefm-1204	75	3	directors	director	NOUN
arjefm-1204	75	4	is	be	AUX
arjefm-1204	75	5	one	one	NUM
arjefm-1204	75	6	of	of	ADP
arjefm-1204	75	7	the	the	DET
arjefm-1204	75	8	most	most	ADV
arjefm-1204	75	9	important	important	ADJ
arjefm-1204	75	10	elements	element	NOUN
arjefm-1204	75	11	of	of	ADP
arjefm-1204	75	12	corporate	corporate	ADJ
arjefm-1204	75	13	governance	governance	NOUN
arjefm-1204	75	14	mechanism	mechanism	NOUN
arjefm-1204	75	15	in	in	ADP
arjefm-1204	75	16	overseeing	oversee	VERB
arjefm-1204	75	17	the	the	DET
arjefm-1204	75	18	conduct	conduct	NOUN
arjefm-1204	75	19	of	of	ADP
arjefm-1204	75	20	the	the	DET
arjefm-1204	75	21	company	company	NOUN
arjefm-1204	75	22	's	's	PART
arjefm-1204	75	23	business	business	NOUN
arjefm-1204	75	24	(	(	PUNCT
arjefm-1204	75	25	said	say	VERB
arjefm-1204	75	26	,	,	PUNCT
arjefm-1204	75	27	zainuddin	zainuddin	PROPN
arjefm-1204	75	28	&	&	CCONJ
arjefm-1204	75	29	haron	haron	PROPN
arjefm-1204	75	30	,	,	PUNCT
arjefm-1204	75	31	2009	2009	NUM
arjefm-1204	75	32	)	)	PUNCT
arjefm-1204	75	33	.	.	PUNCT
arjefm-1204	76	1	the	the	DET
arjefm-1204	76	2	company	company	NOUN
arjefm-1204	76	3	follows	follow	VERB
arjefm-1204	76	4	the	the	DET
arjefm-1204	76	5	procedures	procedure	NOUN
arjefm-1204	76	6	and	and	CCONJ
arjefm-1204	76	7	frameworks	framework	NOUN
arjefm-1204	76	8	to	to	PART
arjefm-1204	76	9	ensure	ensure	VERB
arjefm-1204	76	10	sustainability	sustainability	NOUN
arjefm-1204	76	11	and	and	CCONJ
arjefm-1204	76	12	be	be	AUX
arjefm-1204	76	13	more	more	ADV
arjefm-1204	76	14	progressive	progressive	ADJ
arjefm-1204	76	15	.	.	PUNCT
arjefm-1204	77	1	the	the	DET
arjefm-1204	77	2	governance	governance	NOUN
arjefm-1204	77	3	of	of	ADP
arjefm-1204	77	4	corporate	corporate	ADJ
arjefm-1204	77	5	responsibility	responsibility	NOUN
arjefm-1204	77	6	means	mean	VERB
arjefm-1204	77	7	that	that	SCONJ
arjefm-1204	77	8	the	the	DET
arjefm-1204	77	9	company	company	NOUN
arjefm-1204	77	10	has	have	VERB
arjefm-1204	77	11	specific	specific	ADJ
arjefm-1204	77	12	systems	system	NOUN
arjefm-1204	77	13	for	for	ADP
arjefm-1204	77	14	sustainability	sustainability	NOUN
arjefm-1204	77	15	management	management	NOUN
arjefm-1204	77	16	(	(	PUNCT
arjefm-1204	77	17	klettner	klettner	NOUN
arjefm-1204	77	18	,	,	PUNCT
arjefm-1204	77	19	clarke	clarke	PROPN
arjefm-1204	77	20	,	,	PUNCT
arjefm-1204	77	21	&	&	CCONJ
arjefm-1204	77	22	boersma	boersma	PROPN
arjefm-1204	77	23	,	,	PUNCT
arjefm-1204	77	24	2014	2014	NUM
arjefm-1204	77	25	)	)	PUNCT
arjefm-1204	77	26	.	.	PUNCT
arjefm-1204	78	1	the	the	DET
arjefm-1204	78	2	emergence	emergence	NOUN
arjefm-1204	78	3	and	and	CCONJ
arjefm-1204	78	4	further	further	ADJ
arjefm-1204	78	5	development	development	NOUN
arjefm-1204	78	6	of	of	ADP
arjefm-1204	78	7	the	the	DET
arjefm-1204	78	8	concept	concept	NOUN
arjefm-1204	78	9	of	of	ADP
arjefm-1204	78	10	corporate	corporate	ADJ
arjefm-1204	78	11	governance	governance	NOUN
arjefm-1204	78	12	have	have	AUX
arjefm-1204	78	13	been	be	AUX
arjefm-1204	78	14	associated	associate	VERB
arjefm-1204	78	15	with	with	ADP
arjefm-1204	78	16	companies	company	NOUN
arjefm-1204	78	17	’	'	PUNCT
arjefm-1204	78	18	constant	constant	ADJ
arjefm-1204	78	19	attempts	attempt	NOUN
arjefm-1204	78	20	to	to	PART
arjefm-1204	78	21	improve	improve	VERB
arjefm-1204	78	22	their	their	PRON
arjefm-1204	78	23	business	business	NOUN
arjefm-1204	78	24	in	in	ADP
arjefm-1204	78	25	an	an	DET
arjefm-1204	78	26	increasingly	increasingly	ADV
arjefm-1204	78	27	dynamic	dynamic	ADJ
arjefm-1204	78	28	competitive	competitive	ADJ
arjefm-1204	78	29	environment	environment	NOUN
arjefm-1204	78	30	(	(	PUNCT
arjefm-1204	78	31	noja	noja	PROPN
arjefm-1204	78	32	,	,	PUNCT
arjefm-1204	78	33	et	et	PROPN
arjefm-1204	78	34	al	al	PROPN
arjefm-1204	78	35	,	,	PUNCT
arjefm-1204	78	36	2024	2024	NUM
arjefm-1204	78	37	)	)	PUNCT
arjefm-1204	78	38	.	.	PUNCT
arjefm-1204	79	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	80	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	81	1	american	american	PROPN
arjefm-1204	81	2	research	research	PROPN
arjefm-1204	81	3	journal	journal	PROPN
arjefm-1204	81	4	of	of	ADP
arjefm-1204	81	5	economics	economic	NOUN
arjefm-1204	81	6	,	,	PUNCT
arjefm-1204	81	7	finance	finance	NOUN
arjefm-1204	81	8	and	and	CCONJ
arjefm-1204	81	9	management	management	NOUN
arjefm-1204	81	10	volume	volume	NOUN
arjefm-1204	81	11	13	13	NUM
arjefm-1204	81	12	issue	issue	NOUN
arjefm-1204	81	13	2	2	NUM
arjefm-1204	81	14	,	,	PUNCT
arjefm-1204	81	15	april	april	PROPN
arjefm-1204	81	16	–	–	PUNCT
arjefm-1204	81	17	june	june	PROPN
arjefm-1204	81	18	2025	2025	NUM
arjefm-1204	81	19	issn	issn	PROPN
arjefm-1204	81	20	:	:	PUNCT
arjefm-1204	81	21	2836	2836	NUM
arjefm-1204	81	22	-	-	SYM
arjefm-1204	81	23	9416	9416	NUM
arjefm-1204	81	24	impact	impact	NOUN
arjefm-1204	81	25	factor	factor	NOUN
arjefm-1204	81	26	:	:	PUNCT
arjefm-1204	81	27	6.41	6.41	NUM
arjefm-1204	81	28	journal	journal	NOUN
arjefm-1204	81	29	homepage	homepage	NOUN
arjefm-1204	81	30	:	:	PUNCT
arjefm-1204	81	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	81	32	email	email	NOUN
arjefm-1204	81	33	:	:	PUNCT
arjefm-1204	81	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	81	35	official	official	ADJ
arjefm-1204	81	36	journal	journal	PROPN
arjefm-1204	81	37	of	of	ADP
arjefm-1204	81	38	america	america	PROPN
arjefm-1204	81	39	serial	serial	PROPN
arjefm-1204	81	40	publication	publication	NOUN
arjefm-1204	81	41	american	american	PROPN
arjefm-1204	81	42	research	research	PROPN
arjefm-1204	81	43	journal	journal	PROPN
arjefm-1204	81	44	of	of	ADP
arjefm-1204	81	45	economics	economic	NOUN
arjefm-1204	81	46	,	,	PUNCT
arjefm-1204	81	47	finance	finance	NOUN
arjefm-1204	81	48	and	and	CCONJ
arjefm-1204	81	49	management	management	NOUN
arjefm-1204	81	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	81	51	,	,	PUNCT
arjefm-1204	81	52	email	email	NOUN
arjefm-1204	81	53	:	:	PUNCT
arjefm-1204	81	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	82	1	47	47	NUM
arjefm-1204	83	1	|	|	ADV
arjefm-1204	83	2	p	p	X
arjefm-1204	83	3	a	a	DET
arjefm-1204	83	4	g	g	NOUN
arjefm-1204	83	5	e	e	PRON
arjefm-1204	83	6	the	the	DET
arjefm-1204	83	7	studies	study	NOUN
arjefm-1204	83	8	also	also	ADV
arjefm-1204	83	9	found	find	VERB
arjefm-1204	83	10	that	that	SCONJ
arjefm-1204	83	11	this	this	DET
arjefm-1204	83	12	relationship	relationship	NOUN
arjefm-1204	83	13	is	be	AUX
arjefm-1204	83	14	stronger	strong	ADJ
arjefm-1204	83	15	in	in	ADP
arjefm-1204	83	16	countries	country	NOUN
arjefm-1204	83	17	with	with	ADP
arjefm-1204	83	18	less	less	ADV
arjefm-1204	83	19	stringent	stringent	ADJ
arjefm-1204	83	20	investor	investor	NOUN
arjefm-1204	83	21	protection	protection	NOUN
arjefm-1204	83	22	standards	standard	NOUN
arjefm-1204	83	23	.	.	PUNCT
arjefm-1204	84	1	benvenuto	benvenuto	PROPN
arjefm-1204	84	2	et	et	PROPN
arjefm-1204	84	3	al	al	PROPN
arjefm-1204	84	4	.	.	PROPN
arjefm-1204	84	5	(	(	PUNCT
arjefm-1204	84	6	2021	2021	NUM
arjefm-1204	84	7	)	)	PUNCT
arjefm-1204	84	8	conducted	conduct	VERB
arjefm-1204	84	9	a	a	DET
arjefm-1204	84	10	study	study	NOUN
arjefm-1204	84	11	in	in	ADP
arjefm-1204	84	12	the	the	DET
arjefm-1204	84	13	romanian	romanian	ADJ
arjefm-1204	84	14	and	and	CCONJ
arjefm-1204	84	15	italian	italian	ADJ
arjefm-1204	84	16	banking	banking	NOUN
arjefm-1204	84	17	systems	system	NOUN
arjefm-1204	84	18	and	and	CCONJ
arjefm-1204	84	19	identified	identify	VERB
arjefm-1204	84	20	a	a	DET
arjefm-1204	84	21	significant	significant	ADJ
arjefm-1204	84	22	and	and	CCONJ
arjefm-1204	84	23	positive	positive	ADJ
arjefm-1204	84	24	,	,	PUNCT
arjefm-1204	84	25	lasting	last	VERB
arjefm-1204	84	26	influence	influence	NOUN
arjefm-1204	84	27	of	of	ADP
arjefm-1204	84	28	the	the	DET
arjefm-1204	84	29	igc	igc	PROPN
arjefm-1204	84	30	(	(	PUNCT
arjefm-1204	84	31	corporate	corporate	ADJ
arjefm-1204	84	32	governance	governance	NOUN
arjefm-1204	84	33	index	index	NOUN
arjefm-1204	84	34	)	)	PUNCT
arjefm-1204	84	35	on	on	ADP
arjefm-1204	84	36	financial	financial	ADJ
arjefm-1204	84	37	performance	performance	NOUN
arjefm-1204	84	38	expressed	express	VERB
arjefm-1204	84	39	as	as	ADP
arjefm-1204	84	40	profitability	profitability	NOUN
arjefm-1204	84	41	in	in	ADP
arjefm-1204	84	42	both	both	DET
arjefm-1204	84	43	countries	country	NOUN
arjefm-1204	84	44	.	.	PUNCT
arjefm-1204	85	1	performance	performance	VERB
arjefm-1204	85	2	the	the	DET
arjefm-1204	85	3	impact	impact	NOUN
arjefm-1204	85	4	of	of	ADP
arjefm-1204	85	5	environmental	environmental	ADJ
arjefm-1204	85	6	management	management	NOUN
arjefm-1204	85	7	activities	activity	NOUN
arjefm-1204	85	8	on	on	ADP
arjefm-1204	85	9	competitiveness	competitiveness	NOUN
arjefm-1204	85	10	and	and	CCONJ
arjefm-1204	85	11	corporate	corporate	ADJ
arjefm-1204	85	12	economic	economic	ADJ
arjefm-1204	85	13	success	success	NOUN
arjefm-1204	85	14	has	have	AUX
arjefm-1204	85	15	been	be	AUX
arjefm-1204	85	16	debated	debate	VERB
arjefm-1204	85	17	actively	actively	ADV
arjefm-1204	85	18	for	for	ADP
arjefm-1204	85	19	many	many	ADJ
arjefm-1204	85	20	years	year	NOUN
arjefm-1204	85	21	.	.	PUNCT
arjefm-1204	86	1	financial	financial	ADJ
arjefm-1204	86	2	and	and	CCONJ
arjefm-1204	86	3	non	non	ADJ
arjefm-1204	86	4	-	-	ADJ
arjefm-1204	86	5	financial	financial	ADJ
arjefm-1204	86	6	indices	index	NOUN
arjefm-1204	86	7	can	can	AUX
arjefm-1204	86	8	directly	directly	ADV
arjefm-1204	86	9	reflect	reflect	VERB
arjefm-1204	86	10	economic	economic	ADJ
arjefm-1204	86	11	performance	performance	NOUN
arjefm-1204	86	12	.	.	PUNCT
arjefm-1204	87	1	financial	financial	ADJ
arjefm-1204	87	2	indices	index	NOUN
arjefm-1204	87	3	refer	refer	VERB
arjefm-1204	87	4	to	to	ADP
arjefm-1204	87	5	sales	sale	NOUN
arjefm-1204	87	6	,	,	PUNCT
arjefm-1204	87	7	profitability	profitability	NOUN
arjefm-1204	87	8	,	,	PUNCT
arjefm-1204	87	9	inventory	inventory	NOUN
arjefm-1204	87	10	turnover	turnover	NOUN
arjefm-1204	87	11	and	and	CCONJ
arjefm-1204	87	12	return	return	VERB
arjefm-1204	87	13	on	on	ADP
arjefm-1204	87	14	equity	equity	NOUN
arjefm-1204	87	15	while	while	SCONJ
arjefm-1204	87	16	non	non	ADJ
arjefm-1204	87	17	-	-	ADJ
arjefm-1204	87	18	financial	financial	ADJ
arjefm-1204	87	19	indices	index	NOUN
arjefm-1204	87	20	refer	refer	VERB
arjefm-1204	87	21	to	to	ADP
arjefm-1204	87	22	market	market	NOUN
arjefm-1204	87	23	share	share	NOUN
arjefm-1204	87	24	,	,	PUNCT
arjefm-1204	87	25	sale	sale	NOUN
arjefm-1204	87	26	region	region	NOUN
arjefm-1204	87	27	and	and	CCONJ
arjefm-1204	87	28	the	the	DET
arjefm-1204	87	29	number	number	NOUN
arjefm-1204	87	30	of	of	ADP
arjefm-1204	87	31	customers	customer	NOUN
arjefm-1204	87	32	(	(	PUNCT
arjefm-1204	87	33	earnhart	earnhart	PROPN
arjefm-1204	87	34	&	&	CCONJ
arjefm-1204	87	35	lizal	lizal	PROPN
arjefm-1204	87	36	,	,	PUNCT
arjefm-1204	87	37	2010	2010	NUM
arjefm-1204	87	38	)	)	PUNCT
arjefm-1204	87	39	.	.	PUNCT
arjefm-1204	88	1	the	the	DET
arjefm-1204	88	2	economic	economic	ADJ
arjefm-1204	88	3	indicator	indicator	NOUN
arjefm-1204	88	4	used	use	VERB
arjefm-1204	88	5	in	in	ADP
arjefm-1204	88	6	asset	asset	NOUN
arjefm-1204	88	7	esg	esg	PROPN
arjefm-1204	88	8	is	be	AUX
arjefm-1204	88	9	non	non	ADJ
arjefm-1204	88	10	-	-	ADJ
arjefm-1204	88	11	financial	financial	ADJ
arjefm-1204	88	12	based	base	VERB
arjefm-1204	88	13	.	.	PUNCT
arjefm-1204	89	1	the	the	DET
arjefm-1204	89	2	economic	economic	ADJ
arjefm-1204	89	3	performance	performance	NOUN
arjefm-1204	89	4	measures	measure	VERB
arjefm-1204	89	5	a	a	DET
arjefm-1204	89	6	company	company	NOUN
arjefm-1204	89	7	's	's	PART
arjefm-1204	89	8	capacity	capacity	NOUN
arjefm-1204	89	9	to	to	PART
arjefm-1204	89	10	produce	produce	VERB
arjefm-1204	89	11	feasible	feasible	ADJ
arjefm-1204	89	12	development	development	NOUN
arjefm-1204	89	13	and	and	CCONJ
arjefm-1204	89	14	a	a	DET
arjefm-1204	89	15	high	high	ADJ
arjefm-1204	89	16	return	return	NOUN
arjefm-1204	89	17	on	on	ADP
arjefm-1204	89	18	investment	investment	NOUN
arjefm-1204	89	19	through	through	ADP
arjefm-1204	89	20	the	the	DET
arjefm-1204	89	21	efficient	efficient	ADJ
arjefm-1204	89	22	use	use	NOUN
arjefm-1204	89	23	of	of	ADP
arjefm-1204	89	24	all	all	PRON
arjefm-1204	89	25	its	its	PRON
arjefm-1204	89	26	resources	resource	NOUN
arjefm-1204	89	27	.	.	PUNCT
arjefm-1204	90	1	it	it	PRON
arjefm-1204	90	2	demonstrates	demonstrate	VERB
arjefm-1204	90	3	a	a	DET
arjefm-1204	90	4	company	company	NOUN
arjefm-1204	90	5	's	's	PART
arjefm-1204	90	6	ability	ability	NOUN
arjefm-1204	90	7	to	to	PART
arjefm-1204	90	8	improve	improve	VERB
arjefm-1204	90	9	its	its	PRON
arjefm-1204	90	10	margins	margin	NOUN
arjefm-1204	90	11	by	by	ADP
arjefm-1204	90	12	increasing	increase	VERB
arjefm-1204	90	13	its	its	PRON
arjefm-1204	90	14	performance	performance	NOUN
arjefm-1204	90	15	(	(	PUNCT
arjefm-1204	90	16	production	production	NOUN
arjefm-1204	90	17	process	process	NOUN
arjefm-1204	90	18	innovations	innovation	NOUN
arjefm-1204	90	19	)	)	PUNCT
arjefm-1204	90	20	or	or	CCONJ
arjefm-1204	90	21	by	by	ADP
arjefm-1204	90	22	maintaining	maintain	VERB
arjefm-1204	90	23	a	a	DET
arjefm-1204	90	24	loyal	loyal	ADJ
arjefm-1204	90	25	and	and	CCONJ
arjefm-1204	90	26	productive	productive	ADJ
arjefm-1204	90	27	employee	employee	NOUN
arjefm-1204	90	28	and	and	CCONJ
arjefm-1204	90	29	supplier	supplier	NOUN
arjefm-1204	90	30	base	base	NOUN
arjefm-1204	90	31	.	.	PUNCT
arjefm-1204	91	1	the	the	DET
arjefm-1204	91	2	company	company	NOUN
arjefm-1204	91	3	's	's	PART
arjefm-1204	91	4	capacity	capacity	NOUN
arjefm-1204	91	5	is	be	AUX
arjefm-1204	91	6	also	also	ADV
arjefm-1204	91	7	to	to	PART
arjefm-1204	91	8	maintain	maintain	VERB
arjefm-1204	91	9	a	a	DET
arjefm-1204	91	10	loyal	loyal	ADJ
arjefm-1204	91	11	shareholder	shareholder	NOUN
arjefm-1204	91	12	by	by	ADP
arjefm-1204	91	13	creating	create	VERB
arjefm-1204	91	14	reasonable	reasonable	ADJ
arjefm-1204	91	15	returns	return	NOUN
arjefm-1204	91	16	through	through	ADP
arjefm-1204	91	17	a	a	DET
arjefm-1204	91	18	focused	focused	ADJ
arjefm-1204	91	19	and	and	CCONJ
arjefm-1204	91	20	transparent	transparent	ADJ
arjefm-1204	91	21	long	long	ADJ
arjefm-1204	91	22	-	-	PUNCT
arjefm-1204	91	23	term	term	NOUN
arjefm-1204	91	24	communications	communication	NOUN
arjefm-1204	91	25	strategy	strategy	NOUN
arjefm-1204	91	26	with	with	ADP
arjefm-1204	91	27	its	its	PRON
arjefm-1204	91	28	shareholders	shareholder	NOUN
arjefm-1204	91	29	.	.	PUNCT
arjefm-1204	92	1	the	the	DET
arjefm-1204	92	2	customer	customer	NOUN
arjefm-1204	92	3	fulfillment	fulfillment	NOUN
arjefm-1204	92	4	and	and	CCONJ
arjefm-1204	92	5	dependability	dependability	NOUN
arjefm-1204	92	6	produce	produce	VERB
arjefm-1204	92	7	feasible	feasible	ADJ
arjefm-1204	92	8	and	and	CCONJ
arjefm-1204	92	9	long	long	ADJ
arjefm-1204	92	10	-	-	PUNCT
arjefm-1204	92	11	term	term	NOUN
arjefm-1204	92	12	revenue	revenue	NOUN
arjefm-1204	92	13	growth	growth	NOUN
arjefm-1204	92	14	(	(	PUNCT
arjefm-1204	92	15	thomson	thomson	PROPN
arjefm-1204	92	16	reuters	reuters	PROPN
arjefm-1204	92	17	,	,	PUNCT
arjefm-1204	92	18	2015	2015	NUM
arjefm-1204	92	19	)	)	PUNCT
arjefm-1204	92	20	.	.	PUNCT
arjefm-1204	93	1	typically	typically	ADV
arjefm-1204	93	2	corporate	corporate	ADJ
arjefm-1204	93	3	environmental	environmental	ADJ
arjefm-1204	93	4	management	management	NOUN
arjefm-1204	93	5	practices	practice	NOUN
arjefm-1204	93	6	relate	relate	VERB
arjefm-1204	93	7	to	to	ADP
arjefm-1204	93	8	economic	economic	ADJ
arjefm-1204	93	9	performance	performance	NOUN
arjefm-1204	93	10	.	.	PUNCT
arjefm-1204	94	1	by	by	ADP
arjefm-1204	94	2	adopting	adopt	VERB
arjefm-1204	94	3	new	new	ADJ
arjefm-1204	94	4	environmental	environmental	ADJ
arjefm-1204	94	5	practices	practice	NOUN
arjefm-1204	94	6	such	such	ADJ
arjefm-1204	94	7	as	as	ADP
arjefm-1204	94	8	reduce	reduce	VERB
arjefm-1204	94	9	pollution	pollution	NOUN
arjefm-1204	94	10	source	source	NOUN
arjefm-1204	94	11	,	,	PUNCT
arjefm-1204	94	12	more	more	ADV
arjefm-1204	94	13	environmentally	environmentally	ADV
arjefm-1204	94	14	friendly	friendly	ADJ
arjefm-1204	94	15	ways	way	NOUN
arjefm-1204	94	16	of	of	ADP
arjefm-1204	94	17	operation	operation	NOUN
arjefm-1204	94	18	,	,	PUNCT
arjefm-1204	94	19	etc	etc	X
arjefm-1204	94	20	.	.	X
arjefm-1204	94	21	,	,	PUNCT
arjefm-1204	94	22	it	it	PRON
arjefm-1204	94	23	can	can	AUX
arjefm-1204	94	24	reduce	reduce	VERB
arjefm-1204	94	25	waste	waste	NOUN
arjefm-1204	94	26	disposal	disposal	NOUN
arjefm-1204	94	27	costs	cost	NOUN
arjefm-1204	94	28	and	and	CCONJ
arjefm-1204	94	29	penalty	penalty	NOUN
arjefm-1204	94	30	,	,	PUNCT
arjefm-1204	94	31	thus	thus	ADV
arjefm-1204	94	32	,	,	PUNCT
arjefm-1204	94	33	bringing	bring	VERB
arjefm-1204	94	34	about	about	ADP
arjefm-1204	94	35	effective	effective	ADJ
arjefm-1204	94	36	economic	economic	ADJ
arjefm-1204	94	37	benefits	benefit	NOUN
arjefm-1204	94	38	for	for	ADP
arjefm-1204	94	39	enterprises	enterprise	NOUN
arjefm-1204	94	40	(	(	PUNCT
arjefm-1204	94	41	aragón	aragón	PROPN
arjefm-1204	94	42	-	-	PUNCT
arjefm-1204	94	43	correa	correa	PROPN
arjefm-1204	94	44	,	,	PUNCT
arjefm-1204	94	45	et	et	NOUN
arjefm-1204	94	46	al	al	PROPN
arjefm-1204	94	47	2008	2008	NUM
arjefm-1204	94	48	)	)	PUNCT
arjefm-1204	94	49	.	.	PUNCT
arjefm-1204	95	1	however	however	ADV
arjefm-1204	95	2	,	,	PUNCT
arjefm-1204	95	3	inconsistent	inconsistent	ADJ
arjefm-1204	95	4	findings	finding	NOUN
arjefm-1204	95	5	were	be	AUX
arjefm-1204	95	6	found	find	VERB
arjefm-1204	95	7	in	in	ADP
arjefm-1204	95	8	the	the	DET
arjefm-1204	95	9	empirical	empirical	ADJ
arjefm-1204	95	10	literature	literature	NOUN
arjefm-1204	95	11	on	on	ADP
arjefm-1204	95	12	the	the	DET
arjefm-1204	95	13	relationship	relationship	NOUN
arjefm-1204	95	14	between	between	ADP
arjefm-1204	95	15	the	the	DET
arjefm-1204	95	16	environmental	environmental	ADJ
arjefm-1204	95	17	,	,	PUNCT
arjefm-1204	95	18	social	social	ADJ
arjefm-1204	95	19	and	and	CCONJ
arjefm-1204	95	20	economic	economic	ADJ
arjefm-1204	95	21	performance	performance	NOUN
arjefm-1204	95	22	.	.	PUNCT
arjefm-1204	96	1	there	there	PRON
arjefm-1204	96	2	is	be	VERB
arjefm-1204	96	3	little	little	ADJ
arjefm-1204	96	4	evidence	evidence	NOUN
arjefm-1204	96	5	of	of	ADP
arjefm-1204	96	6	a	a	DET
arjefm-1204	96	7	weak	weak	ADJ
arjefm-1204	96	8	relationship	relationship	NOUN
arjefm-1204	96	9	and	and	CCONJ
arjefm-1204	96	10	some	some	PRON
arjefm-1204	96	11	for	for	ADP
arjefm-1204	96	12	a	a	DET
arjefm-1204	96	13	weak	weak	ADJ
arjefm-1204	96	14	but	but	CCONJ
arjefm-1204	96	15	statistically	statistically	ADV
arjefm-1204	96	16	significant	significant	ADJ
arjefm-1204	96	17	positive	positive	ADJ
arjefm-1204	96	18	relationship	relationship	NOUN
arjefm-1204	96	19	,	,	PUNCT
arjefm-1204	96	20	negative	negative	ADJ
arjefm-1204	96	21	to	to	ADP
arjefm-1204	96	22	insignificant	insignificant	ADJ
arjefm-1204	96	23	to	to	PART
arjefm-1204	96	24	moderately	moderately	ADV
arjefm-1204	96	25	or	or	CCONJ
arjefm-1204	96	26	even	even	ADV
arjefm-1204	96	27	strongly	strongly	ADV
arjefm-1204	96	28	positive	positive	ADJ
arjefm-1204	96	29	relationships	relationship	NOUN
arjefm-1204	96	30	of	of	ADP
arjefm-1204	96	31	environmental	environmental	ADJ
arjefm-1204	96	32	and	and	CCONJ
arjefm-1204	96	33	economic	economic	ADJ
arjefm-1204	96	34	performance	performance	NOUN
arjefm-1204	96	35	(	(	PUNCT
arjefm-1204	96	36	orlitzky	orlitzky	NOUN
arjefm-1204	96	37	,	,	PUNCT
arjefm-1204	96	38	schmidt	schmidt	NOUN
arjefm-1204	96	39	,	,	PUNCT
arjefm-1204	96	40	&	&	CCONJ
arjefm-1204	96	41	rynes	ryne	NOUN
arjefm-1204	96	42	,	,	PUNCT
arjefm-1204	96	43	2003	2003	NUM
arjefm-1204	96	44	)	)	PUNCT
arjefm-1204	96	45	.	.	PUNCT
arjefm-1204	97	1	margolis	margolis	PROPN
arjefm-1204	97	2	and	and	CCONJ
arjefm-1204	97	3	walsh	walsh	PROPN
arjefm-1204	97	4	(	(	PUNCT
arjefm-1204	97	5	2003	2003	NUM
arjefm-1204	97	6	)	)	PUNCT
arjefm-1204	97	7	,	,	PUNCT
arjefm-1204	97	8	documented	document	VERB
arjefm-1204	97	9	that	that	SCONJ
arjefm-1204	97	10	most	most	ADJ
arjefm-1204	97	11	studies	study	NOUN
arjefm-1204	97	12	support	support	VERB
arjefm-1204	97	13	a	a	DET
arjefm-1204	97	14	positive	positive	ADJ
arjefm-1204	97	15	correlation	correlation	NOUN
arjefm-1204	97	16	between	between	ADP
arjefm-1204	97	17	the	the	DET
arjefm-1204	97	18	environmental	environmental	ADJ
arjefm-1204	97	19	performance	performance	NOUN
arjefm-1204	97	20	and	and	CCONJ
arjefm-1204	97	21	economic	economic	ADJ
arjefm-1204	97	22	performance	performance	NOUN
arjefm-1204	97	23	.	.	PUNCT
arjefm-1204	98	1	empirical	empirical	ADJ
arjefm-1204	98	2	review	review	PROPN
arjefm-1204	98	3	noja	noja	PROPN
arjefm-1204	98	4	,	,	PUNCT
arjefm-1204	98	5	baditoiu	baditoiu	PROPN
arjefm-1204	98	6	,	,	PUNCT
arjefm-1204	98	7	buglea	buglea	NOUN
arjefm-1204	98	8	,	,	PUNCT
arjefm-1204	98	9	munteanu	munteanu	NOUN
arjefm-1204	98	10	and	and	CCONJ
arjefm-1204	98	11	gligor	gligor	PROPN
arjefm-1204	98	12	cimpoieru	cimpoieru	PROPN
arjefm-1204	98	13	(	(	PUNCT
arjefm-1204	98	14	2024	2024	NUM
arjefm-1204	98	15	)	)	PUNCT
arjefm-1204	98	16	investigated	investigate	VERB
arjefm-1204	98	17	the	the	DET
arjefm-1204	98	18	effectt	effectt	NOUN
arjefm-1204	98	19	of	of	ADP
arjefm-1204	98	20	esg	esg	PROPN
arjefm-1204	98	21	reporting	report	VERB
arjefm-1204	98	22	on	on	ADP
arjefm-1204	98	23	company	company	NOUN
arjefm-1204	98	24	performance	performance	NOUN
arjefm-1204	98	25	of	of	ADP
arjefm-1204	98	26	financial	financial	ADJ
arjefm-1204	98	27	and	and	CCONJ
arjefm-1204	98	28	non	non	ADJ
arjefm-1204	98	29	-	-	ADJ
arjefm-1204	98	30	financial	financial	ADJ
arjefm-1204	98	31	data	datum	NOUN
arjefm-1204	98	32	of	of	ADP
arjefm-1204	98	33	2,400	2,400	NUM
arjefm-1204	98	34	companies	company	NOUN
arjefm-1204	98	35	.	.	PUNCT
arjefm-1204	99	1	main	main	ADJ
arjefm-1204	99	2	findings	finding	NOUN
arjefm-1204	99	3	entail	entail	VERB
arjefm-1204	99	4	that	that	SCONJ
arjefm-1204	99	5	esg	esg	NOUN
arjefm-1204	99	6	indicators	indicator	NOUN
arjefm-1204	99	7	had	have	VERB
arjefm-1204	99	8	strong	strong	ADJ
arjefm-1204	99	9	and	and	CCONJ
arjefm-1204	99	10	medium	medium	ADJ
arjefm-1204	99	11	effects	effect	NOUN
arjefm-1204	99	12	on	on	ADP
arjefm-1204	99	13	company	company	NOUN
arjefm-1204	99	14	performance	performance	NOUN
arjefm-1204	99	15	,	,	PUNCT
arjefm-1204	99	16	but	but	CCONJ
arjefm-1204	99	17	these	these	DET
arjefm-1204	99	18	effects	effect	NOUN
arjefm-1204	99	19	varied	varied	ADJ
arjefm-1204	99	20	across	across	ADP
arjefm-1204	99	21	different	different	ADJ
arjefm-1204	99	22	dimensions	dimension	NOUN
arjefm-1204	99	23	,	,	PUNCT
arjefm-1204	99	24	requiring	require	VERB
arjefm-1204	99	25	a	a	DET
arjefm-1204	99	26	tailored	tailored	ADJ
arjefm-1204	99	27	approach	approach	NOUN
arjefm-1204	99	28	to	to	PART
arjefm-1204	99	29	embed	embed	VERB
arjefm-1204	99	30	esg	esg	PROPN
arjefm-1204	99	31	factors	factor	NOUN
arjefm-1204	99	32	in	in	ADP
arjefm-1204	99	33	corporate	corporate	ADJ
arjefm-1204	99	34	strategy	strategy	NOUN
arjefm-1204	99	35	to	to	PART
arjefm-1204	99	36	enhance	enhance	VERB
arjefm-1204	99	37	overall	overall	ADJ
arjefm-1204	99	38	performance	performance	NOUN
arjefm-1204	99	39	.	.	PUNCT
arjefm-1204	100	1	cao	cao	PROPN
arjefm-1204	100	2	,	,	PUNCT
arjefm-1204	100	3	duan	duan	PROPN
arjefm-1204	100	4	,	,	PUNCT
arjefm-1204	100	5	and	and	CCONJ
arjefm-1204	100	6	ibrahim	ibrahim	PROPN
arjefm-1204	100	7	(	(	PUNCT
arjefm-1204	100	8	2024	2024	NUM
arjefm-1204	100	9	)	)	PUNCT
arjefm-1204	100	10	analyzed	analyze	VERB
arjefm-1204	100	11	effect	effect	NOUN
arjefm-1204	100	12	of	of	ADP
arjefm-1204	100	13	corporate	corporate	ADJ
arjefm-1204	100	14	underinvestment	underinvestment	NOUN
arjefm-1204	100	15	on	on	ADP
arjefm-1204	100	16	environmental	environmental	ADJ
arjefm-1204	100	17	,	,	PUNCT
arjefm-1204	100	18	social	social	ADJ
arjefm-1204	100	19	,	,	PUNCT
arjefm-1204	100	20	and	and	CCONJ
arjefm-1204	100	21	governance	governance	NOUN
arjefm-1204	100	22	performance	performance	NOUN
arjefm-1204	100	23	of	of	ADP
arjefm-1204	100	24	chinese	chinese	PROPN
arjefm-1204	100	25	alisted	aliste	VERB
arjefm-1204	100	26	companies	company	NOUN
arjefm-1204	100	27	from	from	ADP
arjefm-1204	100	28	2011	2011	NUM
arjefm-1204	100	29	to	to	ADP
arjefm-1204	100	30	2020	2020	NUM
arjefm-1204	100	31	.	.	PUNCT
arjefm-1204	101	1	data	datum	NOUN
arjefm-1204	101	2	were	be	AUX
arjefm-1204	101	3	analysed	analyse	VERB
arjefm-1204	101	4	using	use	VERB
arjefm-1204	101	5	ols	ol	NOUN
arjefm-1204	101	6	and	and	CCONJ
arjefm-1204	101	7	two	two	NUM
arjefm-1204	101	8	-	-	PUNCT
arjefm-1204	101	9	stage	stage	NOUN
arjefm-1204	101	10	least	least	ADJ
arjefm-1204	101	11	squares	square	NOUN
arjefm-1204	101	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	101	13	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	102	1	american	american	PROPN
arjefm-1204	102	2	research	research	PROPN
arjefm-1204	102	3	journal	journal	PROPN
arjefm-1204	102	4	of	of	ADP
arjefm-1204	102	5	economics	economic	NOUN
arjefm-1204	102	6	,	,	PUNCT
arjefm-1204	102	7	finance	finance	NOUN
arjefm-1204	102	8	and	and	CCONJ
arjefm-1204	102	9	management	management	NOUN
arjefm-1204	102	10	volume	volume	NOUN
arjefm-1204	102	11	13	13	NUM
arjefm-1204	102	12	issue	issue	NOUN
arjefm-1204	102	13	2	2	NUM
arjefm-1204	102	14	,	,	PUNCT
arjefm-1204	102	15	april	april	PROPN
arjefm-1204	102	16	–	–	PUNCT
arjefm-1204	102	17	june	june	PROPN
arjefm-1204	102	18	2025	2025	NUM
arjefm-1204	102	19	issn	issn	PROPN
arjefm-1204	102	20	:	:	PUNCT
arjefm-1204	102	21	2836	2836	NUM
arjefm-1204	102	22	-	-	SYM
arjefm-1204	102	23	9416	9416	NUM
arjefm-1204	102	24	impact	impact	NOUN
arjefm-1204	102	25	factor	factor	NOUN
arjefm-1204	102	26	:	:	PUNCT
arjefm-1204	102	27	6.41	6.41	NUM
arjefm-1204	102	28	journal	journal	NOUN
arjefm-1204	102	29	homepage	homepage	NOUN
arjefm-1204	102	30	:	:	PUNCT
arjefm-1204	102	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	102	32	email	email	NOUN
arjefm-1204	102	33	:	:	PUNCT
arjefm-1204	102	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	102	35	official	official	ADJ
arjefm-1204	102	36	journal	journal	PROPN
arjefm-1204	102	37	of	of	ADP
arjefm-1204	102	38	america	america	PROPN
arjefm-1204	102	39	serial	serial	PROPN
arjefm-1204	102	40	publication	publication	NOUN
arjefm-1204	102	41	american	american	PROPN
arjefm-1204	102	42	research	research	PROPN
arjefm-1204	102	43	journal	journal	PROPN
arjefm-1204	102	44	of	of	ADP
arjefm-1204	102	45	economics	economic	NOUN
arjefm-1204	102	46	,	,	PUNCT
arjefm-1204	102	47	finance	finance	NOUN
arjefm-1204	102	48	and	and	CCONJ
arjefm-1204	102	49	management	management	NOUN
arjefm-1204	102	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	102	51	,	,	PUNCT
arjefm-1204	102	52	email	email	NOUN
arjefm-1204	102	53	:	:	PUNCT
arjefm-1204	102	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	103	1	48	48	NUM
arjefm-1204	104	1	|	|	ADV
arjefm-1204	104	2	p	p	NOUN
arjefm-1204	104	3	a	a	DET
arjefm-1204	104	4	g	g	NOUN
arjefm-1204	104	5	e	e	NOUN
arjefm-1204	104	6	methods	method	NOUN
arjefm-1204	104	7	.	.	PUNCT
arjefm-1204	105	1	the	the	DET
arjefm-1204	105	2	study	study	NOUN
arjefm-1204	105	3	showed	show	VERB
arjefm-1204	105	4	a	a	DET
arjefm-1204	105	5	negative	negative	ADJ
arjefm-1204	105	6	correlation	correlation	NOUN
arjefm-1204	105	7	between	between	ADP
arjefm-1204	105	8	underinvestment	underinvestment	ADJ
arjefm-1204	105	9	and	and	CCONJ
arjefm-1204	105	10	esg	esg	NOUN
arjefm-1204	105	11	ratings	rating	NOUN
arjefm-1204	105	12	,	,	PUNCT
arjefm-1204	105	13	particularly	particularly	ADV
arjefm-1204	105	14	in	in	ADP
arjefm-1204	105	15	the	the	DET
arjefm-1204	105	16	environmental	environmental	ADJ
arjefm-1204	105	17	and	and	CCONJ
arjefm-1204	105	18	social	social	ADJ
arjefm-1204	105	19	dimensions	dimension	NOUN
arjefm-1204	105	20	.	.	PUNCT
arjefm-1204	106	1	habib	habib	PROPN
arjefm-1204	106	2	(	(	PUNCT
arjefm-1204	106	3	2023	2023	NUM
arjefm-1204	106	4	)	)	PUNCT
arjefm-1204	106	5	analyzed	analyze	VERB
arjefm-1204	106	6	a	a	DET
arjefm-1204	106	7	study	study	NOUN
arjefm-1204	106	8	titled	title	VERB
arjefm-1204	106	9	‘	'	PUNCT
arjefm-1204	106	10	does	do	AUX
arjefm-1204	106	11	real	real	ADJ
arjefm-1204	106	12	earnings	earning	NOUN
arjefm-1204	106	13	management	management	NOUN
arjefm-1204	106	14	affect	affect	VERB
arjefm-1204	106	15	a	a	DET
arjefm-1204	106	16	firm	firm	NOUN
arjefm-1204	106	17	's	's	PART
arjefm-1204	106	18	environmental	environmental	ADJ
arjefm-1204	106	19	,	,	PUNCT
arjefm-1204	106	20	social	social	ADJ
arjefm-1204	106	21	,	,	PUNCT
arjefm-1204	106	22	and	and	CCONJ
arjefm-1204	106	23	governance	governance	NOUN
arjefm-1204	106	24	(	(	PUNCT
arjefm-1204	106	25	esg	esg	PROPN
arjefm-1204	106	26	)	)	PUNCT
arjefm-1204	106	27	,	,	PUNCT
arjefm-1204	106	28	financial	financial	ADJ
arjefm-1204	106	29	performance	performance	NOUN
arjefm-1204	106	30	,	,	PUNCT
arjefm-1204	106	31	and	and	CCONJ
arjefm-1204	106	32	total	total	ADJ
arjefm-1204	106	33	value	value	NOUN
arjefm-1204	106	34	?	?	PUNCT
arjefm-1204	106	35	.	.	PUNCT
arjefm-1204	107	1	the	the	DET
arjefm-1204	107	2	study	study	NOUN
arjefm-1204	107	3	employed	employ	VERB
arjefm-1204	107	4	pls	pls	NOUN
arjefm-1204	107	5	-	-	PUNCT
arjefm-1204	107	6	sem	sem	NOUN
arjefm-1204	107	7	and	and	CCONJ
arjefm-1204	107	8	moderation	moderation	NOUN
arjefm-1204	107	9	-	-	PUNCT
arjefm-1204	107	10	mediation	mediation	NOUN
arjefm-1204	107	11	analysis	analysis	NOUN
arjefm-1204	107	12	.	.	PUNCT
arjefm-1204	108	1	the	the	DET
arjefm-1204	108	2	study	study	NOUN
arjefm-1204	108	3	revealed	reveal	VERB
arjefm-1204	108	4	that	that	SCONJ
arjefm-1204	108	5	firms	firm	NOUN
arjefm-1204	108	6	employing	employ	VERB
arjefm-1204	108	7	the	the	DET
arjefm-1204	108	8	rem	rem	NOUN
arjefm-1204	108	9	have	have	VERB
arjefm-1204	108	10	lower	low	ADJ
arjefm-1204	108	11	esg	esg	NOUN
arjefm-1204	108	12	and	and	CCONJ
arjefm-1204	108	13	total	total	ADJ
arjefm-1204	108	14	enterprise	enterprise	NOUN
arjefm-1204	108	15	value	value	NOUN
arjefm-1204	108	16	,	,	PUNCT
arjefm-1204	108	17	whereas	whereas	SCONJ
arjefm-1204	108	18	those	those	PRON
arjefm-1204	108	19	using	use	VERB
arjefm-1204	108	20	the	the	DET
arjefm-1204	108	21	esg	esg	NOUN
arjefm-1204	108	22	strategy	strategy	NOUN
arjefm-1204	108	23	have	have	VERB
arjefm-1204	108	24	higher	high	ADJ
arjefm-1204	108	25	total	total	ADJ
arjefm-1204	108	26	enterprise	enterprise	NOUN
arjefm-1204	108	27	value	value	NOUN
arjefm-1204	108	28	and	and	CCONJ
arjefm-1204	108	29	financial	financial	ADJ
arjefm-1204	108	30	performance	performance	NOUN
arjefm-1204	108	31	.	.	PUNCT
arjefm-1204	109	1	kim	kim	PROPN
arjefm-1204	109	2	and	and	CCONJ
arjefm-1204	109	3	lee	lee	PROPN
arjefm-1204	109	4	(	(	PUNCT
arjefm-1204	109	5	2023	2023	NUM
arjefm-1204	109	6	)	)	PUNCT
arjefm-1204	109	7	conducted	conduct	VERB
arjefm-1204	109	8	a	a	DET
arjefm-1204	109	9	study	study	NOUN
arjefm-1204	109	10	titled	title	VERB
arjefm-1204	109	11	‘	'	PUNCT
arjefm-1204	109	12	association	association	NOUN
arjefm-1204	109	13	between	between	ADP
arjefm-1204	109	14	earnings	earning	NOUN
arjefm-1204	109	15	announcement	announcement	NOUN
arjefm-1204	109	16	behaviors	behavior	NOUN
arjefm-1204	109	17	and	and	CCONJ
arjefm-1204	109	18	esg	esg	PROPN
arjefm-1204	109	19	performances	performance	NOUN
arjefm-1204	109	20	’	'	PUNCT
arjefm-1204	109	21	.	.	PUNCT
arjefm-1204	110	1	the	the	DET
arjefm-1204	110	2	final	final	ADJ
arjefm-1204	110	3	sample	sample	NOUN
arjefm-1204	110	4	comprised	comprise	VERB
arjefm-1204	110	5	of	of	ADP
arjefm-1204	110	6	17,370	17,370	NUM
arjefm-1204	110	7	firm	firm	ADJ
arjefm-1204	110	8	-	-	PUNCT
arjefm-1204	110	9	quarters	quarter	NOUN
arjefm-1204	110	10	of	of	ADP
arjefm-1204	110	11	firms	firm	NOUN
arjefm-1204	110	12	listed	list	VERB
arjefm-1204	110	13	in	in	ADP
arjefm-1204	110	14	korean	korean	ADJ
arjefm-1204	110	15	stock	stock	NOUN
arjefm-1204	110	16	markets	market	NOUN
arjefm-1204	110	17	,	,	PUNCT
arjefm-1204	110	18	including	include	VERB
arjefm-1204	110	19	the	the	DET
arjefm-1204	110	20	kospi	kospi	NOUN
arjefm-1204	110	21	(	(	PUNCT
arjefm-1204	110	22	korea	korea	PROPN
arjefm-1204	110	23	composite	composite	ADJ
arjefm-1204	110	24	stock	stock	NOUN
arjefm-1204	110	25	price	price	NOUN
arjefm-1204	110	26	index	index	NOUN
arjefm-1204	110	27	)	)	PUNCT
arjefm-1204	110	28	and	and	CCONJ
arjefm-1204	110	29	the	the	DET
arjefm-1204	110	30	kosdaq	kosdaq	PROPN
arjefm-1204	110	31	(	(	PUNCT
arjefm-1204	110	32	korea	korea	PROPN
arjefm-1204	110	33	securities	securities	PROPN
arjefm-1204	110	34	dealers	dealers	PROPN
arjefm-1204	110	35	association	association	PROPN
arjefm-1204	110	36	automated	automate	VERB
arjefm-1204	110	37	quotation	quotation	NOUN
arjefm-1204	110	38	)	)	PUNCT
arjefm-1204	110	39	.	.	PUNCT
arjefm-1204	111	1	the	the	DET
arjefm-1204	111	2	study	study	NOUN
arjefm-1204	111	3	period	period	NOUN
arjefm-1204	111	4	was	be	AUX
arjefm-1204	111	5	from	from	ADP
arjefm-1204	111	6	2012	2012	NUM
arjefm-1204	111	7	to	to	ADP
arjefm-1204	111	8	2018	2018	NUM
arjefm-1204	111	9	in	in	ADP
arjefm-1204	111	10	korea	korea	PROPN
arjefm-1204	111	11	.	.	PUNCT
arjefm-1204	112	1	the	the	DET
arjefm-1204	112	2	data	datum	NOUN
arjefm-1204	112	3	were	be	AUX
arjefm-1204	112	4	analysed	analyse	VERB
arjefm-1204	112	5	using	use	VERB
arjefm-1204	112	6	ols	ol	NOUN
arjefm-1204	112	7	technique	technique	NOUN
arjefm-1204	112	8	.	.	PUNCT
arjefm-1204	113	1	the	the	DET
arjefm-1204	113	2	study	study	NOUN
arjefm-1204	113	3	disclosed	disclose	VERB
arjefm-1204	113	4	that	that	SCONJ
arjefm-1204	113	5	there	there	PRON
arjefm-1204	113	6	is	be	VERB
arjefm-1204	113	7	a	a	DET
arjefm-1204	113	8	negative	negative	ADJ
arjefm-1204	113	9	association	association	NOUN
arjefm-1204	113	10	between	between	ADP
arjefm-1204	113	11	earnings	earning	NOUN
arjefm-1204	113	12	announcement	announcement	NOUN
arjefm-1204	113	13	and	and	CCONJ
arjefm-1204	113	14	esg	esg	NOUN
arjefm-1204	113	15	scores	score	NOUN
arjefm-1204	113	16	.	.	PUNCT
arjefm-1204	114	1	rahcmatulloh	rahcmatulloh	NOUN
arjefm-1204	114	2	,	,	PUNCT
arjefm-1204	114	3	and	and	CCONJ
arjefm-1204	114	4	suranta	suranta	NOUN
arjefm-1204	114	5	(	(	PUNCT
arjefm-1204	114	6	2023	2023	NUM
arjefm-1204	114	7	)	)	PUNCT
arjefm-1204	114	8	analyzed	analyze	VERB
arjefm-1204	114	9	the	the	DET
arjefm-1204	114	10	effect	effect	NOUN
arjefm-1204	114	11	of	of	ADP
arjefm-1204	114	12	environmental	environmental	ADJ
arjefm-1204	114	13	,	,	PUNCT
arjefm-1204	114	14	social	social	ADJ
arjefm-1204	114	15	,	,	PUNCT
arjefm-1204	114	16	and	and	CCONJ
arjefm-1204	114	17	corporate	corporate	ADJ
arjefm-1204	114	18	governance	governance	NOUN
arjefm-1204	114	19	(	(	PUNCT
arjefm-1204	114	20	esg	esg	NOUN
arjefm-1204	114	21	)	)	PUNCT
arjefm-1204	114	22	on	on	ADP
arjefm-1204	114	23	a	a	DET
arjefm-1204	114	24	company	company	NOUN
arjefm-1204	114	25	's	's	PART
arjefm-1204	114	26	overall	overall	ADJ
arjefm-1204	114	27	performance	performance	NOUN
arjefm-1204	114	28	.	.	PUNCT
arjefm-1204	115	1	the	the	DET
arjefm-1204	115	2	performance	performance	NOUN
arjefm-1204	115	3	of	of	ADP
arjefm-1204	115	4	the	the	DET
arjefm-1204	115	5	firm	firm	NOUN
arjefm-1204	115	6	is	be	AUX
arjefm-1204	115	7	assessed	assess	VERB
arjefm-1204	115	8	using	use	VERB
arjefm-1204	115	9	various	various	ADJ
arjefm-1204	115	10	returns	return	NOUN
arjefm-1204	115	11	on	on	ADP
arjefm-1204	115	12	assets	asset	NOUN
arjefm-1204	115	13	,	,	PUNCT
arjefm-1204	115	14	return	return	VERB
arjefm-1204	115	15	on	on	ADP
arjefm-1204	115	16	equity	equity	NOUN
arjefm-1204	115	17	and	and	CCONJ
arjefm-1204	115	18	tobin	tobin	NOUN
arjefm-1204	115	19	's	's	PART
arjefm-1204	115	20	q	q	NOUN
arjefm-1204	115	21	,	,	PUNCT
arjefm-1204	115	22	which	which	PRON
arjefm-1204	115	23	are	be	AUX
arjefm-1204	115	24	regarded	regard	VERB
arjefm-1204	115	25	as	as	ADP
arjefm-1204	115	26	reliance	reliance	NOUN
arjefm-1204	115	27	variables	variable	NOUN
arjefm-1204	115	28	.	.	PUNCT
arjefm-1204	116	1	the	the	DET
arjefm-1204	116	2	multiple	multiple	ADJ
arjefm-1204	116	3	linear	linear	PROPN
arjefm-1204	116	4	regression	regression	NOUN
arjefm-1204	116	5	techniques	technique	NOUN
arjefm-1204	116	6	were	be	AUX
arjefm-1204	116	7	employed	employ	VERB
arjefm-1204	116	8	for	for	ADP
arjefm-1204	116	9	the	the	DET
arjefm-1204	116	10	study	study	NOUN
arjefm-1204	116	11	from	from	ADP
arjefm-1204	116	12	2018	2018	NUM
arjefm-1204	116	13	to	to	ADP
arjefm-1204	116	14	2022	2022	NUM
arjefm-1204	116	15	.	.	PUNCT
arjefm-1204	117	1	the	the	DET
arjefm-1204	117	2	study	study	NOUN
arjefm-1204	117	3	showed	show	VERB
arjefm-1204	117	4	that	that	SCONJ
arjefm-1204	117	5	the	the	DET
arjefm-1204	117	6	esg	esg	PROPN
arjefm-1204	117	7	index	index	NOUN
arjefm-1204	117	8	exerts	exert	VERB
arjefm-1204	117	9	a	a	DET
arjefm-1204	117	10	positive	positive	ADJ
arjefm-1204	117	11	and	and	CCONJ
arjefm-1204	117	12	statistically	statistically	ADV
arjefm-1204	117	13	significant	significant	ADJ
arjefm-1204	117	14	influence	influence	NOUN
arjefm-1204	117	15	on	on	ADP
arjefm-1204	117	16	roa	roa	PROPN
arjefm-1204	117	17	,	,	PUNCT
arjefm-1204	117	18	roe	roe	NOUN
arjefm-1204	117	19	,	,	PUNCT
arjefm-1204	117	20	and	and	CCONJ
arjefm-1204	117	21	tobin	tobin	PROPN
arjefm-1204	117	22	's	's	PART
arjefm-1204	117	23	q.	q.	PROPN
arjefm-1204	117	24	enekwe	enekwe	PROPN
arjefm-1204	117	25	,	,	PUNCT
arjefm-1204	117	26	ugwudioha	ugwudioha	ADJ
arjefm-1204	117	27	and	and	CCONJ
arjefm-1204	117	28	uyagu	uyagu	ADJ
arjefm-1204	117	29	(	(	PUNCT
arjefm-1204	117	30	2023	2023	NUM
arjefm-1204	117	31	)	)	PUNCT
arjefm-1204	117	32	studied	study	VERB
arjefm-1204	117	33	the	the	DET
arjefm-1204	117	34	influence	influence	NOUN
arjefm-1204	117	35	of	of	ADP
arjefm-1204	117	36	environmental	environmental	ADJ
arjefm-1204	117	37	costs	cost	NOUN
arjefm-1204	117	38	on	on	ADP
arjefm-1204	117	39	the	the	DET
arjefm-1204	117	40	financial	financial	ADJ
arjefm-1204	117	41	performance	performance	NOUN
arjefm-1204	117	42	of	of	ADP
arjefm-1204	117	43	listed	list	VERB
arjefm-1204	117	44	oil	oil	NOUN
arjefm-1204	117	45	and	and	CCONJ
arjefm-1204	117	46	gas	gas	NOUN
arjefm-1204	117	47	companies	company	NOUN
arjefm-1204	117	48	in	in	ADP
arjefm-1204	117	49	nigeria	nigeria	PROPN
arjefm-1204	117	50	for	for	ADP
arjefm-1204	117	51	a	a	DET
arjefm-1204	117	52	ten	ten	NUM
arjefm-1204	117	53	-	-	PUNCT
arjefm-1204	117	54	year	year	NOUN
arjefm-1204	117	55	period	period	NOUN
arjefm-1204	117	56	from	from	ADP
arjefm-1204	117	57	2010	2010	NUM
arjefm-1204	117	58	to	to	ADP
arjefm-1204	117	59	2019	2019	NUM
arjefm-1204	117	60	.	.	PUNCT
arjefm-1204	118	1	the	the	DET
arjefm-1204	118	2	study	study	NOUN
arjefm-1204	118	3	employed	employ	VERB
arjefm-1204	118	4	panel	panel	NOUN
arjefm-1204	118	5	ordinary	ordinary	ADJ
arjefm-1204	118	6	least	least	ADV
arjefm-1204	118	7	square	square	ADJ
arjefm-1204	118	8	of	of	ADP
arjefm-1204	118	9	the	the	DET
arjefm-1204	118	10	multiple	multiple	ADJ
arjefm-1204	118	11	regression	regression	NOUN
arjefm-1204	118	12	model	model	NOUN
arjefm-1204	118	13	was	be	AUX
arjefm-1204	118	14	conducted	conduct	VERB
arjefm-1204	118	15	using	use	VERB
arjefm-1204	118	16	the	the	DET
arjefm-1204	118	17	e	e	NOUN
arjefm-1204	118	18	-	-	NOUN
arjefm-1204	118	19	views	view	NOUN
arjefm-1204	118	20	version	version	NOUN
arjefm-1204	118	21	9.0	9.0	NUM
arjefm-1204	118	22	statistical	statistical	ADJ
arjefm-1204	118	23	software	software	NOUN
arjefm-1204	118	24	package	package	NOUN
arjefm-1204	118	25	.	.	PUNCT
arjefm-1204	119	1	the	the	DET
arjefm-1204	119	2	study	study	NOUN
arjefm-1204	119	3	indicated	indicate	VERB
arjefm-1204	119	4	that	that	SCONJ
arjefm-1204	119	5	staff	staff	NOUN
arjefm-1204	119	6	development	development	NOUN
arjefm-1204	119	7	costs	cost	NOUN
arjefm-1204	119	8	have	have	VERB
arjefm-1204	119	9	a	a	DET
arjefm-1204	119	10	negative	negative	ADJ
arjefm-1204	119	11	but	but	CCONJ
arjefm-1204	119	12	insignificant	insignificant	ADJ
arjefm-1204	119	13	effect	effect	NOUN
arjefm-1204	119	14	on	on	ADP
arjefm-1204	119	15	listed	list	VERB
arjefm-1204	119	16	nigerian	nigerian	ADJ
arjefm-1204	119	17	oil	oil	NOUN
arjefm-1204	119	18	and	and	CCONJ
arjefm-1204	119	19	gas	gas	NOUN
arjefm-1204	119	20	companies	company	NOUN
arjefm-1204	119	21	'	'	PART
arjefm-1204	119	22	return	return	NOUN
arjefm-1204	119	23	on	on	ADP
arjefm-1204	119	24	assets	asset	NOUN
arjefm-1204	119	25	,	,	PUNCT
arjefm-1204	119	26	while	while	SCONJ
arjefm-1204	119	27	community	community	NOUN
arjefm-1204	119	28	development	development	NOUN
arjefm-1204	119	29	costs	cost	NOUN
arjefm-1204	119	30	and	and	CCONJ
arjefm-1204	119	31	employee	employee	NOUN
arjefm-1204	119	32	health	health	NOUN
arjefm-1204	119	33	and	and	CCONJ
arjefm-1204	119	34	safety	safety	NOUN
arjefm-1204	119	35	costs	cost	NOUN
arjefm-1204	119	36	have	have	VERB
arjefm-1204	119	37	a	a	DET
arjefm-1204	119	38	positive	positive	ADJ
arjefm-1204	119	39	but	but	CCONJ
arjefm-1204	119	40	insignificant	insignificant	ADJ
arjefm-1204	119	41	effect	effect	NOUN
arjefm-1204	119	42	.	.	PUNCT
arjefm-1204	120	1	okoye	okoye	PROPN
arjefm-1204	120	2	and	and	CCONJ
arjefm-1204	120	3	erinugha	erinugha	NOUN
arjefm-1204	120	4	(	(	PUNCT
arjefm-1204	120	5	2023	2023	NUM
arjefm-1204	120	6	)	)	PUNCT
arjefm-1204	120	7	ascertained	ascertain	VERB
arjefm-1204	120	8	the	the	DET
arjefm-1204	120	9	effect	effect	NOUN
arjefm-1204	120	10	of	of	ADP
arjefm-1204	120	11	environmental	environmental	ADJ
arjefm-1204	120	12	disclosure	disclosure	NOUN
arjefm-1204	120	13	on	on	ADP
arjefm-1204	120	14	the	the	DET
arjefm-1204	120	15	financial	financial	ADJ
arjefm-1204	120	16	performance	performance	NOUN
arjefm-1204	120	17	of	of	ADP
arjefm-1204	120	18	listed	list	VERB
arjefm-1204	120	19	oil	oil	NOUN
arjefm-1204	120	20	and	and	CCONJ
arjefm-1204	120	21	gas	gas	NOUN
arjefm-1204	120	22	companies	company	NOUN
arjefm-1204	120	23	in	in	ADP
arjefm-1204	120	24	nigeria	nigeria	PROPN
arjefm-1204	120	25	from	from	ADP
arjefm-1204	120	26	2011	2011	NUM
arjefm-1204	120	27	to	to	ADP
arjefm-1204	120	28	2021	2021	NUM
arjefm-1204	120	29	.	.	PUNCT
arjefm-1204	121	1	descriptive	descriptive	ADJ
arjefm-1204	121	2	statistics	statistic	NOUN
arjefm-1204	121	3	was	be	AUX
arjefm-1204	121	4	used	use	VERB
arjefm-1204	121	5	to	to	PART
arjefm-1204	121	6	analyze	analyze	VERB
arjefm-1204	121	7	the	the	DET
arjefm-1204	121	8	data	datum	NOUN
arjefm-1204	121	9	and	and	CCONJ
arjefm-1204	121	10	inferential	inferential	ADJ
arjefm-1204	121	11	statistics	statistic	NOUN
arjefm-1204	121	12	was	be	AUX
arjefm-1204	121	13	employed	employ	VERB
arjefm-1204	121	14	using	use	VERB
arjefm-1204	121	15	pearson	pearson	PROPN
arjefm-1204	121	16	correlation	correlation	NOUN
arjefm-1204	121	17	coefficient	coefficient	NOUN
arjefm-1204	121	18	and	and	CCONJ
arjefm-1204	121	19	panel	panel	NOUN
arjefm-1204	121	20	least	least	ADJ
arjefm-1204	121	21	square	square	ADJ
arjefm-1204	121	22	regression	regression	NOUN
arjefm-1204	121	23	analysis	analysis	NOUN
arjefm-1204	121	24	to	to	PART
arjefm-1204	121	25	test	test	VERB
arjefm-1204	121	26	the	the	DET
arjefm-1204	121	27	hypotheses	hypothesis	NOUN
arjefm-1204	121	28	of	of	ADP
arjefm-1204	121	29	the	the	DET
arjefm-1204	121	30	study	study	NOUN
arjefm-1204	121	31	.	.	PUNCT
arjefm-1204	122	1	the	the	DET
arjefm-1204	122	2	results	result	NOUN
arjefm-1204	122	3	showed	show	VERB
arjefm-1204	122	4	that	that	SCONJ
arjefm-1204	122	5	there	there	PRON
arjefm-1204	122	6	is	be	VERB
arjefm-1204	122	7	a	a	DET
arjefm-1204	122	8	significant	significant	ADJ
arjefm-1204	122	9	and	and	CCONJ
arjefm-1204	122	10	positive	positive	ADJ
arjefm-1204	122	11	relationship	relationship	NOUN
arjefm-1204	122	12	between	between	ADP
arjefm-1204	122	13	employee	employee	NOUN
arjefm-1204	122	14	health	health	NOUN
arjefm-1204	122	15	and	and	CCONJ
arjefm-1204	122	16	safety	safety	NOUN
arjefm-1204	122	17	disclosure	disclosure	NOUN
arjefm-1204	122	18	,	,	PUNCT
arjefm-1204	122	19	waste	waste	NOUN
arjefm-1204	122	20	management	management	NOUN
arjefm-1204	122	21	disclosure	disclosure	NOUN
arjefm-1204	122	22	,	,	PUNCT
arjefm-1204	122	23	environmental	environmental	ADJ
arjefm-1204	122	24	protection	protection	NOUN
arjefm-1204	122	25	disclosure	disclosure	NOUN
arjefm-1204	122	26	and	and	CCONJ
arjefm-1204	122	27	cash	cash	NOUN
arjefm-1204	122	28	value	value	NOUN
arjefm-1204	122	29	added	add	VERB
arjefm-1204	122	30	.	.	PUNCT
arjefm-1204	123	1	nwanwu	nwanwu	PROPN
arjefm-1204	123	2	(	(	PUNCT
arjefm-1204	123	3	2022	2022	NUM
arjefm-1204	123	4	)	)	PUNCT
arjefm-1204	123	5	assessed	assess	VERB
arjefm-1204	123	6	the	the	DET
arjefm-1204	123	7	environmental	environmental	ADJ
arjefm-1204	123	8	management	management	NOUN
arjefm-1204	123	9	expenses	expense	NOUN
arjefm-1204	123	10	and	and	CCONJ
arjefm-1204	123	11	financial	financial	ADJ
arjefm-1204	123	12	performance	performance	NOUN
arjefm-1204	123	13	of	of	ADP
arjefm-1204	123	14	nigerian	nigerian	ADJ
arjefm-1204	123	15	oil	oil	NOUN
arjefm-1204	123	16	and	and	CCONJ
arjefm-1204	123	17	gas	gas	NOUN
arjefm-1204	123	18	firms	firm	NOUN
arjefm-1204	123	19	for	for	ADP
arjefm-1204	123	20	the	the	DET
arjefm-1204	123	21	period	period	NOUN
arjefm-1204	123	22	of	of	ADP
arjefm-1204	123	23	nine	nine	NUM
arjefm-1204	123	24	(	(	PUNCT
arjefm-1204	123	25	9	9	NUM
arjefm-1204	123	26	)	)	PUNCT
arjefm-1204	123	27	years	year	NOUN
arjefm-1204	123	28	from	from	ADP
arjefm-1204	123	29	2011	2011	NUM
arjefm-1204	123	30	to	to	ADP
arjefm-1204	123	31	2018	2018	NUM
arjefm-1204	123	32	.	.	PUNCT
arjefm-1204	124	1	the	the	DET
arjefm-1204	124	2	linear	linear	ADJ
arjefm-1204	124	3	regression	regression	NOUN
arjefm-1204	124	4	model	model	NOUN
arjefm-1204	124	5	and	and	CCONJ
arjefm-1204	124	6	e	e	NOUN
arjefm-1204	124	7	-	-	NOUN
arjefm-1204	124	8	views	views	ADJ
arjefm-1204	124	9	statistical	statistical	ADJ
arjefm-1204	124	10	software	software	NOUN
arjefm-1204	124	11	were	be	AUX
arjefm-1204	124	12	also	also	ADV
arjefm-1204	124	13	adopted	adopt	VERB
arjefm-1204	124	14	for	for	ADP
arjefm-1204	124	15	the	the	DET
arjefm-1204	124	16	study	study	NOUN
arjefm-1204	124	17	.	.	PUNCT
arjefm-1204	125	1	the	the	DET
arjefm-1204	125	2	study	study	NOUN
arjefm-1204	125	3	indicated	indicate	VERB
arjefm-1204	125	4	that	that	SCONJ
arjefm-1204	125	5	pollution	pollution	NOUN
arjefm-1204	125	6	costs	cost	NOUN
arjefm-1204	125	7	have	have	VERB
arjefm-1204	125	8	a	a	DET
arjefm-1204	125	9	positive	positive	ADJ
arjefm-1204	125	10	and	and	CCONJ
arjefm-1204	125	11	significant	significant	ADJ
arjefm-1204	125	12	impact	impact	NOUN
arjefm-1204	125	13	on	on	ADP
arjefm-1204	125	14	the	the	DET
arjefm-1204	125	15	net	net	ADJ
arjefm-1204	125	16	profit	profit	NOUN
arjefm-1204	125	17	of	of	ADP
arjefm-1204	125	18	nigerian	nigerian	ADJ
arjefm-1204	125	19	oil	oil	NOUN
arjefm-1204	125	20	and	and	CCONJ
arjefm-1204	125	21	gas	gas	NOUN
arjefm-1204	125	22	firms	firm	NOUN
arjefm-1204	125	23	.	.	PUNCT
arjefm-1204	126	1	ekpose	ekpose	VERB
arjefm-1204	126	2	and	and	CCONJ
arjefm-1204	126	3	enidiok	enidiok	ADJ
arjefm-1204	126	4	(	(	PUNCT
arjefm-1204	126	5	2021	2021	NUM
arjefm-1204	126	6	)	)	PUNCT
arjefm-1204	126	7	determined	determine	VERB
arjefm-1204	126	8	the	the	DET
arjefm-1204	126	9	effect	effect	NOUN
arjefm-1204	126	10	of	of	ADP
arjefm-1204	126	11	environmental	environmental	ADJ
arjefm-1204	126	12	costs	cost	NOUN
arjefm-1204	126	13	on	on	ADP
arjefm-1204	126	14	the	the	DET
arjefm-1204	126	15	financial	financial	ADJ
arjefm-1204	126	16	performance	performance	NOUN
arjefm-1204	126	17	of	of	ADP
arjefm-1204	126	18	quoted	quote	VERB
arjefm-1204	126	19	nigerian	nigerian	ADJ
arjefm-1204	126	20	oil	oil	NOUN
arjefm-1204	126	21	and	and	CCONJ
arjefm-1204	126	22	gas	gas	NOUN
arjefm-1204	126	23	firms	firm	NOUN
arjefm-1204	126	24	from	from	ADP
arjefm-1204	126	25	2009	2009	NUM
arjefm-1204	126	26	to	to	ADP
arjefm-1204	126	27	2019	2019	NUM
arjefm-1204	126	28	.	.	PUNCT
arjefm-1204	127	1	linear	linear	ADJ
arjefm-1204	127	2	regression	regression	NOUN
arjefm-1204	127	3	model	model	NOUN
arjefm-1204	127	4	were	be	AUX
arjefm-1204	127	5	adopted	adopt	VERB
arjefm-1204	127	6	for	for	ADP
arjefm-1204	127	7	the	the	DET
arjefm-1204	127	8	study	study	NOUN
arjefm-1204	127	9	.	.	PUNCT
arjefm-1204	128	1	the	the	DET
arjefm-1204	128	2	study	study	NOUN
arjefm-1204	128	3	showed	show	VERB
arjefm-1204	128	4	that	that	SCONJ
arjefm-1204	128	5	health	health	NOUN
arjefm-1204	128	6	-	-	PUNCT
arjefm-1204	128	7	related	relate	VERB
arjefm-1204	128	8	costs	cost	NOUN
arjefm-1204	128	9	(	(	PUNCT
arjefm-1204	128	10	hrc	hrc	X
arjefm-1204	128	11	)	)	PUNCT
arjefm-1204	128	12	have	have	VERB
arjefm-1204	128	13	a	a	DET
arjefm-1204	128	14	positive	positive	ADJ
arjefm-1204	128	15	and	and	CCONJ
arjefm-1204	128	16	significant	significant	ADJ
arjefm-1204	128	17	influence	influence	NOUN
arjefm-1204	128	18	on	on	ADP
arjefm-1204	128	19	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	128	20	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	128	21	american	american	PROPN
arjefm-1204	128	22	research	research	PROPN
arjefm-1204	128	23	journal	journal	PROPN
arjefm-1204	128	24	of	of	ADP
arjefm-1204	128	25	economics	economic	NOUN
arjefm-1204	128	26	,	,	PUNCT
arjefm-1204	128	27	finance	finance	NOUN
arjefm-1204	128	28	and	and	CCONJ
arjefm-1204	128	29	management	management	NOUN
arjefm-1204	128	30	volume	volume	NOUN
arjefm-1204	128	31	13	13	NUM
arjefm-1204	128	32	issue	issue	NOUN
arjefm-1204	128	33	2	2	NUM
arjefm-1204	128	34	,	,	PUNCT
arjefm-1204	128	35	april	april	PROPN
arjefm-1204	128	36	–	–	PUNCT
arjefm-1204	128	37	june	june	PROPN
arjefm-1204	128	38	2025	2025	NUM
arjefm-1204	128	39	issn	issn	PROPN
arjefm-1204	128	40	:	:	PUNCT
arjefm-1204	128	41	2836	2836	NUM
arjefm-1204	128	42	-	-	SYM
arjefm-1204	128	43	9416	9416	NUM
arjefm-1204	128	44	impact	impact	NOUN
arjefm-1204	128	45	factor	factor	NOUN
arjefm-1204	128	46	:	:	PUNCT
arjefm-1204	128	47	6.41	6.41	NUM
arjefm-1204	128	48	journal	journal	NOUN
arjefm-1204	128	49	homepage	homepage	NOUN
arjefm-1204	128	50	:	:	PUNCT
arjefm-1204	128	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	128	52	email	email	NOUN
arjefm-1204	128	53	:	:	PUNCT
arjefm-1204	128	54	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	128	55	official	official	ADJ
arjefm-1204	128	56	journal	journal	PROPN
arjefm-1204	128	57	of	of	ADP
arjefm-1204	128	58	america	america	PROPN
arjefm-1204	128	59	serial	serial	PROPN
arjefm-1204	128	60	publication	publication	NOUN
arjefm-1204	128	61	american	american	PROPN
arjefm-1204	128	62	research	research	PROPN
arjefm-1204	128	63	journal	journal	PROPN
arjefm-1204	128	64	of	of	ADP
arjefm-1204	128	65	economics	economic	NOUN
arjefm-1204	128	66	,	,	PUNCT
arjefm-1204	128	67	finance	finance	NOUN
arjefm-1204	128	68	and	and	CCONJ
arjefm-1204	128	69	management	management	NOUN
arjefm-1204	128	70	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	128	71	,	,	PUNCT
arjefm-1204	128	72	email	email	NOUN
arjefm-1204	128	73	:	:	PUNCT
arjefm-1204	129	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	129	2	49	49	NUM
arjefm-1204	130	1	|	|	ADV
arjefm-1204	130	2	p	p	X
arjefm-1204	130	3	a	a	DET
arjefm-1204	130	4	g	g	NOUN
arjefm-1204	130	5	e	e	NOUN
arjefm-1204	130	6	profit	profit	NOUN
arjefm-1204	130	7	margin	margin	NOUN
arjefm-1204	130	8	(	(	PUNCT
arjefm-1204	130	9	pm	pm	NOUN
arjefm-1204	130	10	)	)	PUNCT
arjefm-1204	130	11	,	,	PUNCT
arjefm-1204	130	12	while	while	SCONJ
arjefm-1204	130	13	infrastructural	infrastructural	ADJ
arjefm-1204	130	14	development	development	NOUN
arjefm-1204	130	15	costs	cost	NOUN
arjefm-1204	130	16	(	(	PUNCT
arjefm-1204	130	17	idc	idc	NOUN
arjefm-1204	130	18	)	)	PUNCT
arjefm-1204	130	19	and	and	CCONJ
arjefm-1204	130	20	education	education	NOUN
arjefm-1204	130	21	program	program	NOUN
arjefm-1204	130	22	costs	cost	NOUN
arjefm-1204	130	23	(	(	PUNCT
arjefm-1204	130	24	epc	epc	PROPN
arjefm-1204	130	25	)	)	PUNCT
arjefm-1204	130	26	have	have	VERB
arjefm-1204	130	27	a	a	DET
arjefm-1204	130	28	positive	positive	ADJ
arjefm-1204	130	29	but	but	CCONJ
arjefm-1204	130	30	insignificant	insignificant	ADJ
arjefm-1204	130	31	influence	influence	NOUN
arjefm-1204	130	32	on	on	ADP
arjefm-1204	130	33	the	the	DET
arjefm-1204	130	34	profit	profit	NOUN
arjefm-1204	130	35	margin	margin	NOUN
arjefm-1204	130	36	(	(	PUNCT
arjefm-1204	130	37	pm	pm	NOUN
arjefm-1204	130	38	)	)	PUNCT
arjefm-1204	130	39	of	of	ADP
arjefm-1204	130	40	quoted	quote	VERB
arjefm-1204	130	41	nigerian	nigerian	ADJ
arjefm-1204	130	42	oil	oil	NOUN
arjefm-1204	130	43	and	and	CCONJ
arjefm-1204	130	44	gas	gas	NOUN
arjefm-1204	130	45	firms	firm	NOUN
arjefm-1204	130	46	.	.	PUNCT
arjefm-1204	131	1	fazle	fazle	INTJ
arjefm-1204	131	2	,	,	PUNCT
arjefm-1204	131	3	ruzlin	ruzlin	NOUN
arjefm-1204	131	4	and	and	CCONJ
arjefm-1204	131	5	jeaneth	jeaneth	PROPN
arjefm-1204	131	6	(	(	PUNCT
arjefm-1204	131	7	2021	2021	NUM
arjefm-1204	131	8	)	)	PUNCT
arjefm-1204	131	9	ascertained	ascertain	VERB
arjefm-1204	131	10	the	the	DET
arjefm-1204	131	11	impact	impact	NOUN
arjefm-1204	131	12	of	of	ADP
arjefm-1204	131	13	sustainability	sustainability	NOUN
arjefm-1204	131	14	(	(	PUNCT
arjefm-1204	131	15	environmental	environmental	ADJ
arjefm-1204	131	16	,	,	PUNCT
arjefm-1204	131	17	social	social	ADJ
arjefm-1204	131	18	and	and	CCONJ
arjefm-1204	131	19	governance	governance	NOUN
arjefm-1204	131	20	or	or	CCONJ
arjefm-1204	131	21	esg	esg	NOUN
arjefm-1204	131	22	)	)	PUNCT
arjefm-1204	131	23	practices	practice	NOUN
arjefm-1204	131	24	on	on	ADP
arjefm-1204	131	25	the	the	DET
arjefm-1204	131	26	financial	financial	ADJ
arjefm-1204	131	27	performance	performance	NOUN
arjefm-1204	131	28	(	(	PUNCT
arjefm-1204	131	29	fp	fp	NOUN
arjefm-1204	131	30	)	)	PUNCT
arjefm-1204	131	31	of	of	ADP
arjefm-1204	131	32	the	the	DET
arjefm-1204	131	33	nordic	nordic	ADJ
arjefm-1204	131	34	financial	financial	ADJ
arjefm-1204	131	35	industry	industry	NOUN
arjefm-1204	131	36	from	from	ADP
arjefm-1204	131	37	2015–2019	2015–2019	NUM
arjefm-1204	131	38	.	.	PUNCT
arjefm-1204	132	1	this	this	PRON
arjefm-1204	132	2	is	be	AUX
arjefm-1204	132	3	a	a	DET
arjefm-1204	132	4	quantitative	quantitative	ADJ
arjefm-1204	132	5	study	study	NOUN
arjefm-1204	132	6	using	use	VERB
arjefm-1204	132	7	regression	regression	NOUN
arjefm-1204	132	8	and	and	CCONJ
arjefm-1204	132	9	a	a	DET
arjefm-1204	132	10	generalized	generalized	ADJ
arjefm-1204	132	11	method	method	NOUN
arjefm-1204	132	12	of	of	ADP
arjefm-1204	132	13	moments	moment	NOUN
arjefm-1204	132	14	.	.	PUNCT
arjefm-1204	133	1	using	use	VERB
arjefm-1204	133	2	static	static	ADJ
arjefm-1204	133	3	and	and	CCONJ
arjefm-1204	133	4	dynamic	dynamic	ADJ
arjefm-1204	133	5	estimators	estimator	NOUN
arjefm-1204	133	6	,	,	PUNCT
arjefm-1204	133	7	the	the	DET
arjefm-1204	133	8	authors	author	NOUN
arjefm-1204	133	9	found	find	VERB
arjefm-1204	133	10	both	both	CCONJ
arjefm-1204	133	11	positive	positive	ADJ
arjefm-1204	133	12	and	and	CCONJ
arjefm-1204	133	13	negative	negative	ADJ
arjefm-1204	133	14	impacts	impact	NOUN
arjefm-1204	133	15	of	of	ADP
arjefm-1204	133	16	sustainability	sustainability	NOUN
arjefm-1204	133	17	practice	practice	NOUN
arjefm-1204	133	18	on	on	ADP
arjefm-1204	133	19	fp	fp	NOUN
arjefm-1204	133	20	.	.	PUNCT
arjefm-1204	134	1	the	the	DET
arjefm-1204	134	2	study	study	NOUN
arjefm-1204	134	3	showed	show	VERB
arjefm-1204	134	4	a	a	DET
arjefm-1204	134	5	negative	negative	ADJ
arjefm-1204	134	6	relationship	relationship	NOUN
arjefm-1204	134	7	between	between	ADP
arjefm-1204	134	8	esg	esg	NOUN
arjefm-1204	134	9	practices	practice	NOUN
arjefm-1204	134	10	and	and	CCONJ
arjefm-1204	134	11	fp	fp	X
arjefm-1204	134	12	(	(	PUNCT
arjefm-1204	134	13	return	return	VERB
arjefm-1204	134	14	on	on	ADP
arjefm-1204	134	15	invested	invest	VERB
arjefm-1204	134	16	capital	capital	NOUN
arjefm-1204	134	17	,	,	PUNCT
arjefm-1204	134	18	return	return	VERB
arjefm-1204	134	19	on	on	ADP
arjefm-1204	134	20	equity	equity	NOUN
arjefm-1204	134	21	and	and	CCONJ
arjefm-1204	134	22	earnings	earning	NOUN
arjefm-1204	134	23	per	per	ADP
arjefm-1204	134	24	share	share	NOUN
arjefm-1204	134	25	)	)	PUNCT
arjefm-1204	134	26	.	.	PUNCT
arjefm-1204	135	1	helmi	helmi	PROPN
arjefm-1204	135	2	(	(	PUNCT
arjefm-1204	135	3	2020	2020	NUM
arjefm-1204	135	4	)	)	PUNCT
arjefm-1204	135	5	ascertained	ascertain	VERB
arjefm-1204	135	6	the	the	DET
arjefm-1204	135	7	effect	effect	NOUN
arjefm-1204	135	8	of	of	ADP
arjefm-1204	135	9	firm	firm	ADJ
arjefm-1204	135	10	size	size	NOUN
arjefm-1204	135	11	,	,	PUNCT
arjefm-1204	135	12	leverage	leverage	NOUN
arjefm-1204	135	13	,	,	PUNCT
arjefm-1204	135	14	manufacturing	manufacturing	NOUN
arjefm-1204	135	15	type	type	NOUN
arjefm-1204	135	16	,	,	PUNCT
arjefm-1204	135	17	family	family	NOUN
arjefm-1204	135	18	ownership	ownership	NOUN
arjefm-1204	135	19	and	and	CCONJ
arjefm-1204	135	20	government	government	NOUN
arjefm-1204	135	21	ownership	ownership	NOUN
arjefm-1204	135	22	on	on	ADP
arjefm-1204	135	23	corporate	corporate	ADJ
arjefm-1204	135	24	social	social	ADJ
arjefm-1204	135	25	and	and	CCONJ
arjefm-1204	135	26	environmental	environmental	ADJ
arjefm-1204	135	27	voluntary	voluntary	ADJ
arjefm-1204	135	28	disclosure	disclosure	NOUN
arjefm-1204	135	29	in	in	ADP
arjefm-1204	135	30	saudi	saudi	PROPN
arjefm-1204	135	31	arabia	arabia	PROPN
arjefm-1204	135	32	listed	list	VERB
arjefm-1204	135	33	firms	firm	NOUN
arjefm-1204	135	34	.	.	PUNCT
arjefm-1204	136	1	the	the	DET
arjefm-1204	136	2	study	study	NOUN
arjefm-1204	136	3	employed	employ	VERB
arjefm-1204	136	4	regression	regression	NOUN
arjefm-1204	136	5	model	model	NOUN
arjefm-1204	136	6	to	to	PART
arjefm-1204	136	7	run	run	VERB
arjefm-1204	136	8	the	the	DET
arjefm-1204	136	9	analysis	analysis	NOUN
arjefm-1204	136	10	.	.	PUNCT
arjefm-1204	137	1	the	the	DET
arjefm-1204	137	2	study	study	NOUN
arjefm-1204	137	3	shows	show	VERB
arjefm-1204	137	4	that	that	SCONJ
arjefm-1204	137	5	saudi	saudi	ADJ
arjefm-1204	137	6	companies	company	NOUN
arjefm-1204	137	7	’	’	PART
arjefm-1204	137	8	corporate	corporate	ADJ
arjefm-1204	137	9	social	social	ADJ
arjefm-1204	137	10	and	and	CCONJ
arjefm-1204	137	11	environmental	environmental	ADJ
arjefm-1204	137	12	voluntary	voluntary	ADJ
arjefm-1204	137	13	disclosure	disclosure	NOUN
arjefm-1204	137	14	has	have	AUX
arjefm-1204	137	15	improved	improve	VERB
arjefm-1204	137	16	over	over	ADP
arjefm-1204	137	17	time	time	NOUN
arjefm-1204	137	18	when	when	SCONJ
arjefm-1204	137	19	compared	compare	VERB
arjefm-1204	137	20	to	to	ADP
arjefm-1204	137	21	previous	previous	ADJ
arjefm-1204	137	22	studies	study	NOUN
arjefm-1204	137	23	to	to	ADP
arjefm-1204	137	24	about	about	ADP
arjefm-1204	137	25	68	68	NUM
arjefm-1204	137	26	%	%	NOUN
arjefm-1204	137	27	disclosure	disclosure	NOUN
arjefm-1204	137	28	due	due	ADP
arjefm-1204	137	29	to	to	ADP
arjefm-1204	137	30	new	new	ADJ
arjefm-1204	137	31	corporate	corporate	ADJ
arjefm-1204	137	32	governance	governance	NOUN
arjefm-1204	137	33	principles	principle	NOUN
arjefm-1204	137	34	and	and	CCONJ
arjefm-1204	137	35	ifrs	ifrs	NOUN
arjefm-1204	137	36	application	application	NOUN
arjefm-1204	137	37	.	.	PUNCT
arjefm-1204	138	1	methodology	methodology	NOUN
arjefm-1204	138	2	the	the	DET
arjefm-1204	138	3	study	study	NOUN
arjefm-1204	138	4	used	use	VERB
arjefm-1204	138	5	ex	ex	PRON
arjefm-1204	138	6	post	post	X
arjefm-1204	138	7	facto	facto	X
arjefm-1204	138	8	research	research	NOUN
arjefm-1204	138	9	design	design	NOUN
arjefm-1204	138	10	because	because	SCONJ
arjefm-1204	138	11	it	it	PRON
arjefm-1204	138	12	involves	involve	VERB
arjefm-1204	138	13	the	the	DET
arjefm-1204	138	14	evaluation	evaluation	NOUN
arjefm-1204	138	15	of	of	ADP
arjefm-1204	138	16	the	the	DET
arjefm-1204	138	17	behaviour	behaviour	NOUN
arjefm-1204	138	18	of	of	ADP
arjefm-1204	138	19	the	the	DET
arjefm-1204	138	20	same	same	ADJ
arjefm-1204	138	21	variables	variable	NOUN
arjefm-1204	138	22	over	over	ADP
arjefm-1204	138	23	an	an	DET
arjefm-1204	138	24	extended	extended	ADJ
arjefm-1204	138	25	period	period	NOUN
arjefm-1204	138	26	of	of	ADP
arjefm-1204	138	27	time	time	NOUN
arjefm-1204	138	28	.	.	PUNCT
arjefm-1204	139	1	the	the	DET
arjefm-1204	139	2	panel	panel	NOUN
arjefm-1204	139	3	nature	nature	NOUN
arjefm-1204	139	4	of	of	ADP
arjefm-1204	139	5	the	the	DET
arjefm-1204	139	6	data	datum	NOUN
arjefm-1204	139	7	implies	imply	VERB
arjefm-1204	139	8	that	that	SCONJ
arjefm-1204	139	9	the	the	DET
arjefm-1204	139	10	cross	cross	PROPN
arjefm-1204	139	11	sectional	sectional	PROPN
arjefm-1204	139	12	research	research	NOUN
arjefm-1204	139	13	design	design	NOUN
arjefm-1204	139	14	is	be	AUX
arjefm-1204	139	15	also	also	ADV
arjefm-1204	139	16	applied	apply	VERB
arjefm-1204	139	17	because	because	SCONJ
arjefm-1204	139	18	the	the	DET
arjefm-1204	139	19	sample	sample	NOUN
arjefm-1204	139	20	objects	object	NOUN
arjefm-1204	139	21	of	of	ADP
arjefm-1204	139	22	the	the	DET
arjefm-1204	139	23	study	study	NOUN
arjefm-1204	139	24	cover	cover	VERB
arjefm-1204	139	25	different	different	ADJ
arjefm-1204	139	26	firms	firm	NOUN
arjefm-1204	139	27	for	for	ADP
arjefm-1204	139	28	various	various	ADJ
arjefm-1204	139	29	years	year	NOUN
arjefm-1204	139	30	in	in	ADP
arjefm-1204	139	31	order	order	NOUN
arjefm-1204	139	32	to	to	PART
arjefm-1204	139	33	determine	determine	VERB
arjefm-1204	139	34	their	their	PRON
arjefm-1204	139	35	relationships	relationship	NOUN
arjefm-1204	139	36	and	and	CCONJ
arjefm-1204	139	37	how	how	SCONJ
arjefm-1204	139	38	significant	significant	ADJ
arjefm-1204	139	39	one	one	NUM
arjefm-1204	139	40	variable	variable	NOUN
arjefm-1204	139	41	affects	affect	VERB
arjefm-1204	139	42	another	another	PRON
arjefm-1204	139	43	.	.	PUNCT
arjefm-1204	140	1	population	population	NOUN
arjefm-1204	140	2	and	and	CCONJ
arjefm-1204	140	3	sample	sample	NOUN
arjefm-1204	140	4	size	size	NOUN
arjefm-1204	140	5	of	of	ADP
arjefm-1204	140	6	the	the	DET
arjefm-1204	140	7	study	study	NOUN
arjefm-1204	140	8	the	the	DET
arjefm-1204	140	9	population	population	NOUN
arjefm-1204	140	10	of	of	ADP
arjefm-1204	140	11	the	the	DET
arjefm-1204	140	12	study	study	NOUN
arjefm-1204	140	13	consists	consist	VERB
arjefm-1204	140	14	of	of	ADP
arjefm-1204	140	15	agricultural	agricultural	ADJ
arjefm-1204	140	16	firms	firm	NOUN
arjefm-1204	140	17	and	and	CCONJ
arjefm-1204	140	18	healthcare	healthcare	NOUN
arjefm-1204	140	19	firms	firm	NOUN
arjefm-1204	140	20	in	in	ADP
arjefm-1204	140	21	nigerian	nigerian	ADJ
arjefm-1204	140	22	exchange	exchange	NOUN
arjefm-1204	140	23	group	group	NOUN
arjefm-1204	140	24	as	as	SCONJ
arjefm-1204	140	25	at	at	ADP
arjefm-1204	140	26	year	year	NOUN
arjefm-1204	140	27	ended	end	VERB
arjefm-1204	140	28	december	december	PROPN
arjefm-1204	140	29	2023	2023	NUM
arjefm-1204	140	30	.	.	PUNCT
arjefm-1204	141	1	the	the	DET
arjefm-1204	141	2	purposive	purposive	ADJ
arjefm-1204	141	3	sampling	sampling	NOUN
arjefm-1204	141	4	method	method	NOUN
arjefm-1204	141	5	was	be	AUX
arjefm-1204	141	6	employed	employ	VERB
arjefm-1204	141	7	in	in	ADP
arjefm-1204	141	8	selecting	select	VERB
arjefm-1204	141	9	five	five	NUM
arjefm-1204	141	10	agricultural	agricultural	ADJ
arjefm-1204	141	11	firms	firm	NOUN
arjefm-1204	141	12	and	and	CCONJ
arjefm-1204	141	13	six	six	NUM
arjefm-1204	141	14	health	health	NOUN
arjefm-1204	141	15	care	care	NOUN
arjefm-1204	141	16	firms	firm	NOUN
arjefm-1204	141	17	listed	list	VERB
arjefm-1204	141	18	on	on	ADP
arjefm-1204	141	19	the	the	DET
arjefm-1204	141	20	nigeria	nigeria	PROPN
arjefm-1204	141	21	exchange	exchange	PROPN
arjefm-1204	141	22	group	group	PROPN
arjefm-1204	141	23	(	(	PUNCT
arjefm-1204	141	24	ngx	ngx	PROPN
arjefm-1204	141	25	)	)	PUNCT
arjefm-1204	141	26	,	,	PUNCT
arjefm-1204	141	27	considering	consider	VERB
arjefm-1204	141	28	the	the	DET
arjefm-1204	141	29	limited	limited	ADJ
arjefm-1204	141	30	number	number	NOUN
arjefm-1204	141	31	of	of	ADP
arjefm-1204	141	32	manufacturing	manufacturing	NOUN
arjefm-1204	141	33	firms	firm	NOUN
arjefm-1204	141	34	listed	list	VERB
arjefm-1204	141	35	on	on	ADP
arjefm-1204	141	36	the	the	PRON
arjefm-1204	141	37	with	with	ADP
arjefm-1204	141	38	availability	availability	NOUN
arjefm-1204	141	39	of	of	ADP
arjefm-1204	141	40	data	datum	NOUN
arjefm-1204	141	41	which	which	PRON
arjefm-1204	141	42	fall	fall	VERB
arjefm-1204	141	43	into	into	ADP
arjefm-1204	141	44	eleven	eleven	NUM
arjefm-1204	141	45	firms	firm	NOUN
arjefm-1204	141	46	and	and	CCONJ
arjefm-1204	141	47	the	the	DET
arjefm-1204	141	48	need	need	NOUN
arjefm-1204	141	49	to	to	PART
arjefm-1204	141	50	adopt	adopt	VERB
arjefm-1204	141	51	an	an	DET
arjefm-1204	141	52	equal	equal	ADJ
arjefm-1204	141	53	sample	sample	NOUN
arjefm-1204	141	54	size	size	NOUN
arjefm-1204	141	55	for	for	ADP
arjefm-1204	141	56	the	the	DET
arjefm-1204	141	57	purpose	purpose	NOUN
arjefm-1204	141	58	of	of	ADP
arjefm-1204	141	59	the	the	DET
arjefm-1204	141	60	comparative	comparative	ADJ
arjefm-1204	141	61	analysis	analysis	NOUN
arjefm-1204	141	62	.	.	PUNCT
arjefm-1204	142	1	methods	method	NOUN
arjefm-1204	142	2	and	and	CCONJ
arjefm-1204	142	3	sources	source	NOUN
arjefm-1204	142	4	of	of	ADP
arjefm-1204	142	5	data	datum	NOUN
arjefm-1204	142	6	the	the	DET
arjefm-1204	142	7	study	study	NOUN
arjefm-1204	142	8	used	use	VERB
arjefm-1204	142	9	secondary	secondary	ADJ
arjefm-1204	142	10	data	datum	NOUN
arjefm-1204	142	11	which	which	PRON
arjefm-1204	142	12	were	be	AUX
arjefm-1204	142	13	sourced	source	VERB
arjefm-1204	142	14	from	from	ADP
arjefm-1204	142	15	the	the	DET
arjefm-1204	142	16	various	various	ADJ
arjefm-1204	142	17	annual	annual	ADJ
arjefm-1204	142	18	reports	report	NOUN
arjefm-1204	142	19	of	of	ADP
arjefm-1204	142	20	the	the	DET
arjefm-1204	142	21	sampled	sample	VERB
arjefm-1204	142	22	manufacturing	manufacturing	NOUN
arjefm-1204	142	23	firms	firm	NOUN
arjefm-1204	142	24	deposited	deposit	VERB
arjefm-1204	142	25	in	in	ADP
arjefm-1204	142	26	the	the	DET
arjefm-1204	142	27	libraries	library	NOUN
arjefm-1204	142	28	and	and	CCONJ
arjefm-1204	142	29	website	website	NOUN
arjefm-1204	142	30	of	of	ADP
arjefm-1204	142	31	the	the	DET
arjefm-1204	142	32	ngx	ngx	PROPN
arjefm-1204	142	33	.	.	PUNCT
arjefm-1204	143	1	the	the	DET
arjefm-1204	143	2	research	research	NOUN
arjefm-1204	143	3	covered	cover	VERB
arjefm-1204	143	4	a	a	DET
arjefm-1204	143	5	period	period	NOUN
arjefm-1204	143	6	of	of	ADP
arjefm-1204	143	7	twelve	twelve	NUM
arjefm-1204	143	8	(	(	PUNCT
arjefm-1204	143	9	12	12	NUM
arjefm-1204	143	10	)	)	PUNCT
arjefm-1204	143	11	financial	financial	ADJ
arjefm-1204	143	12	years	year	NOUN
arjefm-1204	143	13	(	(	PUNCT
arjefm-1204	143	14	2012	2012	NUM
arjefm-1204	143	15	-	-	SYM
arjefm-1204	143	16	2023	2023	NUM
arjefm-1204	143	17	)	)	PUNCT
arjefm-1204	143	18	.	.	PUNCT
arjefm-1204	144	1	the	the	DET
arjefm-1204	144	2	twelve	twelve	NUM
arjefm-1204	144	3	-	-	PUNCT
arjefm-1204	144	4	year	year	NOUN
arjefm-1204	144	5	period	period	NOUN
arjefm-1204	144	6	was	be	AUX
arjefm-1204	144	7	used	use	VERB
arjefm-1204	144	8	for	for	ADP
arjefm-1204	144	9	the	the	DET
arjefm-1204	144	10	estimations	estimation	NOUN
arjefm-1204	144	11	in	in	ADP
arjefm-1204	144	12	order	order	NOUN
arjefm-1204	144	13	to	to	PART
arjefm-1204	144	14	use	use	VERB
arjefm-1204	144	15	information	information	NOUN
arjefm-1204	144	16	from	from	ADP
arjefm-1204	144	17	the	the	DET
arjefm-1204	144	18	same	same	ADJ
arjefm-1204	144	19	accounting	accounting	NOUN
arjefm-1204	144	20	reporting	reporting	NOUN
arjefm-1204	144	21	regime	regime	NOUN
arjefm-1204	144	22	(	(	PUNCT
arjefm-1204	144	23	that	that	PRON
arjefm-1204	144	24	is	is	ADV
arjefm-1204	144	25	,	,	PUNCT
arjefm-1204	144	26	ifrs	ifrs	PROPN
arjefm-1204	144	27	)	)	PUNCT
arjefm-1204	144	28	–	–	PUNCT
arjefm-1204	144	29	especially	especially	ADV
arjefm-1204	144	30	since	since	SCONJ
arjefm-1204	144	31	nigeria	nigeria	PROPN
arjefm-1204	144	32	adopted	adopt	VERB
arjefm-1204	144	33	ifrs	ifrs	NOUN
arjefm-1204	144	34	in	in	ADP
arjefm-1204	144	35	2012	2012	NUM
arjefm-1204	144	36	.	.	PUNCT
arjefm-1204	145	1	model	model	NOUN
arjefm-1204	145	2	specification	specification	NOUN
arjefm-1204	145	3	this	this	DET
arjefm-1204	145	4	study	study	NOUN
arjefm-1204	145	5	modified	modify	VERB
arjefm-1204	145	6	the	the	DET
arjefm-1204	145	7	model	model	NOUN
arjefm-1204	145	8	proposed	propose	VERB
arjefm-1204	145	9	by	by	ADP
arjefm-1204	145	10	yasin	yasin	NOUN
arjefm-1204	145	11	and	and	CCONJ
arjefm-1204	145	12	evren	evren	PROPN
arjefm-1204	145	13	(	(	PUNCT
arjefm-1204	145	14	2021	2021	NUM
arjefm-1204	145	15	)	)	PUNCT
arjefm-1204	145	16	.	.	PUNCT
arjefm-1204	146	1	the	the	DET
arjefm-1204	146	2	model	model	NOUN
arjefm-1204	146	3	specified	specify	VERB
arjefm-1204	146	4	by	by	ADP
arjefm-1204	146	5	,	,	PUNCT
arjefm-1204	146	6	yasin	yasin	NOUN
arjefm-1204	146	7	and	and	CCONJ
arjefm-1204	146	8	evren	evren	PROPN
arjefm-1204	146	9	(	(	PUNCT
arjefm-1204	146	10	2021	2021	NUM
arjefm-1204	146	11	)	)	PUNCT
arjefm-1204	146	12	are	be	AUX
arjefm-1204	146	13	as	as	SCONJ
arjefm-1204	146	14	follows	follow	VERB
arjefm-1204	146	15	:	:	PUNCT
arjefm-1204	146	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	146	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	146	18	american	american	PROPN
arjefm-1204	146	19	research	research	PROPN
arjefm-1204	146	20	journal	journal	PROPN
arjefm-1204	146	21	of	of	ADP
arjefm-1204	146	22	economics	economic	NOUN
arjefm-1204	146	23	,	,	PUNCT
arjefm-1204	146	24	finance	finance	NOUN
arjefm-1204	146	25	and	and	CCONJ
arjefm-1204	146	26	management	management	NOUN
arjefm-1204	146	27	volume	volume	NOUN
arjefm-1204	146	28	13	13	NUM
arjefm-1204	146	29	issue	issue	NOUN
arjefm-1204	146	30	2	2	NUM
arjefm-1204	146	31	,	,	PUNCT
arjefm-1204	146	32	april	april	PROPN
arjefm-1204	146	33	–	–	PUNCT
arjefm-1204	146	34	june	june	PROPN
arjefm-1204	146	35	2025	2025	NUM
arjefm-1204	146	36	issn	issn	PROPN
arjefm-1204	146	37	:	:	PUNCT
arjefm-1204	146	38	2836	2836	NUM
arjefm-1204	146	39	-	-	SYM
arjefm-1204	146	40	9416	9416	NUM
arjefm-1204	146	41	impact	impact	NOUN
arjefm-1204	146	42	factor	factor	NOUN
arjefm-1204	146	43	:	:	PUNCT
arjefm-1204	146	44	6.41	6.41	NUM
arjefm-1204	146	45	journal	journal	NOUN
arjefm-1204	146	46	homepage	homepage	NOUN
arjefm-1204	146	47	:	:	PUNCT
arjefm-1204	146	48	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	146	49	email	email	NOUN
arjefm-1204	146	50	:	:	PUNCT
arjefm-1204	146	51	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	146	52	official	official	ADJ
arjefm-1204	146	53	journal	journal	PROPN
arjefm-1204	146	54	of	of	ADP
arjefm-1204	146	55	america	america	PROPN
arjefm-1204	146	56	serial	serial	PROPN
arjefm-1204	146	57	publication	publication	NOUN
arjefm-1204	146	58	american	american	PROPN
arjefm-1204	146	59	research	research	PROPN
arjefm-1204	146	60	journal	journal	PROPN
arjefm-1204	146	61	of	of	ADP
arjefm-1204	146	62	economics	economic	NOUN
arjefm-1204	146	63	,	,	PUNCT
arjefm-1204	146	64	finance	finance	NOUN
arjefm-1204	146	65	and	and	CCONJ
arjefm-1204	146	66	management	management	NOUN
arjefm-1204	146	67	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	146	68	,	,	PUNCT
arjefm-1204	146	69	email	email	NOUN
arjefm-1204	146	70	:	:	PUNCT
arjefm-1204	147	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	148	1	50	50	NUM
arjefm-1204	149	1	|	|	ADV
arjefm-1204	149	2	p	p	NOUN
arjefm-1204	149	3	a	a	DET
arjefm-1204	149	4	g	g	NOUN
arjefm-1204	149	5	e	e	NOUN
arjefm-1204	149	6	frqit=	frqit=	NUM
arjefm-1204	149	7	α	α	PROPN
arjefm-1204	150	1	+	+	CCONJ
arjefm-1204	150	2	β1	β1	NOUN
arjefm-1204	150	3	esgit	esgit	ADV
arjefm-1204	150	4	+	+	CCONJ
arjefm-1204	150	5	β2	β2	VERB
arjefm-1204	150	6	sizeit	sizeit	NOUN
arjefm-1204	150	7	+	+	CCONJ
arjefm-1204	150	8	β3	β3	VERB
arjefm-1204	150	9	roait	roait	NOUN
arjefm-1204	150	10	+	+	CCONJ
arjefm-1204	150	11	β4	β4	PROPN
arjefm-1204	150	12	levit	levit	PROPN
arjefm-1204	150	13	+	+	CCONJ
arjefm-1204	150	14	β5	β5	PROPN
arjefm-1204	150	15	firm_ageit	firm_ageit	PROPN
arjefm-1204	150	16	+	+	PROPN
arjefm-1204	150	17	σ	σ	NUM
arjefm-1204	150	18	year	year	NOUN
arjefm-1204	150	19	+	+	CCONJ
arjefm-1204	150	20	σ	σ	PROPN
arjefm-1204	150	21	industry+	industry+	NOUN
arjefm-1204	150	22	σ	σ	NOUN
arjefm-1204	150	23	country	country	NOUN
arjefm-1204	150	24	+	+	CCONJ
arjefm-1204	150	25	εit	εit	VERB
arjefm-1204	150	26	where	where	SCONJ
arjefm-1204	150	27	:	:	PUNCT
arjefm-1204	150	28	frqit	frqit	NOUN
arjefm-1204	150	29	=	=	PRON
arjefm-1204	150	30	separately	separately	ADV
arjefm-1204	150	31	represents	represent	VERB
arjefm-1204	150	32	the	the	DET
arjefm-1204	150	33	models	model	NOUN
arjefm-1204	150	34	frq1	frq1	PROPN
arjefm-1204	150	35	,	,	PUNCT
arjefm-1204	150	36	frq	frq	PROPN
arjefm-1204	150	37	,	,	PUNCT
arjefm-1204	150	38	frq	frq	X
arjefm-1204	150	39	3	3	NUM
arjefm-1204	150	40	and	and	CCONJ
arjefm-1204	150	41	frq	frq	VERB
arjefm-1204	150	42	4	4	NUM
arjefm-1204	150	43	esgit	esgit	ADV
arjefm-1204	150	44	=	=	PRON
arjefm-1204	150	45	separately	separately	ADV
arjefm-1204	150	46	represents	represent	VERB
arjefm-1204	150	47	esg	esg	PROPN
arjefm-1204	150	48	,	,	PUNCT
arjefm-1204	150	49	env	env	NOUN
arjefm-1204	150	50	,	,	PUNCT
arjefm-1204	150	51	soc	soc	NOUN
arjefm-1204	150	52	,	,	PUNCT
arjefm-1204	150	53	and	and	CCONJ
arjefm-1204	150	54	gov	gov	NOUN
arjefm-1204	150	55	sizeit	sizeit	NOUN
arjefm-1204	150	56	=	=	PUNCT
arjefm-1204	150	57	the	the	DET
arjefm-1204	150	58	natural	natural	ADJ
arjefm-1204	150	59	logarithm	logarithm	NOUN
arjefm-1204	150	60	of	of	ADP
arjefm-1204	150	61	the	the	DET
arjefm-1204	150	62	market	market	NOUN
arjefm-1204	150	63	value	value	NOUN
arjefm-1204	150	64	of	of	ADP
arjefm-1204	150	65	equity	equity	NOUN
arjefm-1204	150	66	roait	roait	NOUN
arjefm-1204	150	67	=	=	PUNCT
arjefm-1204	150	68	return	return	VERB
arjefm-1204	150	69	on	on	ADP
arjefm-1204	150	70	assets	asset	NOUN
arjefm-1204	150	71	levit	levit	NOUN
arjefm-1204	151	1	=	=	PUNCT
arjefm-1204	151	2	total	total	ADJ
arjefm-1204	151	3	liabilities	liability	NOUN
arjefm-1204	151	4	/	/	SYM
arjefm-1204	151	5	total	total	ADJ
arjefm-1204	151	6	assets	asset	NOUN
arjefm-1204	151	7	firm_ageit	firm_ageit	ADJ
arjefm-1204	152	1	=	=	PUNCT
arjefm-1204	153	1	the	the	DET
arjefm-1204	153	2	natural	natural	ADJ
arjefm-1204	153	3	logarithm	logarithm	NOUN
arjefm-1204	153	4	of	of	ADP
arjefm-1204	153	5	1	1	NUM
arjefm-1204	153	6	+	+	CCONJ
arjefm-1204	153	7	age	age	NOUN
arjefm-1204	153	8	of	of	ADP
arjefm-1204	153	9	firm	firm	NOUN
arjefm-1204	153	10	the	the	DET
arjefm-1204	153	11	model	model	NOUN
arjefm-1204	153	12	was	be	AUX
arjefm-1204	153	13	modified	modify	VERB
arjefm-1204	153	14	as	as	SCONJ
arjefm-1204	153	15	follows	follow	VERB
arjefm-1204	153	16	:	:	PUNCT
arjefm-1204	153	17	cvai	cvai	ADJ
arjefm-1204	153	18	,	,	PUNCT
arjefm-1204	153	19	t	t	PROPN
arjefm-1204	154	1	=	=	SYM
arjefm-1204	154	2	β0	β0	PROPN
arjefm-1204	155	1	+	+	CCONJ
arjefm-1204	155	2	β1evdi	β1evdi	PROPN
arjefm-1204	155	3	,	,	PUNCT
arjefm-1204	155	4	t	t	PROPN
arjefm-1204	155	5	+	+	CCONJ
arjefm-1204	155	6	β2fsizi	β2fsizi	PROPN
arjefm-1204	155	7	,	,	PUNCT
arjefm-1204	155	8	t	t	PROPN
arjefm-1204	155	9	+	+	CCONJ
arjefm-1204	155	10	℮	℮	VERB
arjefm-1204	155	11	it	it	PRON
arjefm-1204	155	12	…	…	PUNCT
arjefm-1204	155	13	…	…	PUNCT
arjefm-1204	155	14	…	…	PUNCT
arjefm-1204	155	15	…	…	PUNCT
arjefm-1204	155	16	…	…	PUNCT
arjefm-1204	155	17	…	…	PUNCT
arjefm-1204	155	18	…	…	PUNCT
arjefm-1204	155	19	…	…	PUNCT
arjefm-1204	155	20	…	…	PUNCT
arjefm-1204	155	21	…	…	PUNCT
arjefm-1204	155	22	…	…	PUNCT
arjefm-1204	155	23	…	…	PUNCT
arjefm-1204	155	24	…	…	PUNCT
arjefm-1204	155	25	…	…	PUNCT
arjefm-1204	155	26	…	…	PUNCT
arjefm-1204	155	27	…	…	PUNCT
arjefm-1204	155	28	…	…	PUNCT
arjefm-1204	155	29	…	…	PUNCT
arjefm-1204	155	30	…	…	PUNCT
arjefm-1204	155	31	i	i	PRON
arjefm-1204	155	32	cvai	cvai	VERB
arjefm-1204	155	33	,	,	PUNCT
arjefm-1204	155	34	t	t	PROPN
arjefm-1204	156	1	=	=	SYM
arjefm-1204	156	2	β0	β0	PROPN
arjefm-1204	156	3	+	+	PROPN
arjefm-1204	156	4	β1spdi	β1spdi	PROPN
arjefm-1204	156	5	,	,	PUNCT
arjefm-1204	156	6	t	t	PROPN
arjefm-1204	156	7	+	+	CCONJ
arjefm-1204	156	8	β2fsizi	β2fsizi	PROPN
arjefm-1204	156	9	,	,	PUNCT
arjefm-1204	156	10	t	t	PROPN
arjefm-1204	156	11	+	+	CCONJ
arjefm-1204	156	12	℮	℮	VERB
arjefm-1204	156	13	it	it	PRON
arjefm-1204	156	14	…	…	PUNCT
arjefm-1204	156	15	…	…	PUNCT
arjefm-1204	156	16	…	…	PUNCT
arjefm-1204	156	17	…	…	PUNCT
arjefm-1204	156	18	…	…	PUNCT
arjefm-1204	156	19	…	…	PUNCT
arjefm-1204	156	20	…	…	PUNCT
arjefm-1204	156	21	…	…	PUNCT
arjefm-1204	156	22	…	…	PUNCT
arjefm-1204	156	23	…	…	PUNCT
arjefm-1204	156	24	…	…	PUNCT
arjefm-1204	156	25	…	…	PUNCT
arjefm-1204	156	26	…	…	PUNCT
arjefm-1204	156	27	…	…	PUNCT
arjefm-1204	156	28	…	…	PUNCT
arjefm-1204	156	29	…	…	PUNCT
arjefm-1204	156	30	…	…	SYM
arjefm-1204	156	31	…	…	PUNCT
arjefm-1204	156	32	…	…	SYM
arjefm-1204	156	33	ii	ii	NOUN
arjefm-1204	156	34	cvai	cvai	NOUN
arjefm-1204	156	35	,	,	PUNCT
arjefm-1204	156	36	t	t	PROPN
arjefm-1204	156	37	=	=	SYM
arjefm-1204	156	38	β0	β0	PROPN
arjefm-1204	157	1	+	+	CCONJ
arjefm-1204	157	2	β1gvdi	β1gvdi	NUM
arjefm-1204	157	3	,	,	PUNCT
arjefm-1204	157	4	t	t	PROPN
arjefm-1204	157	5	+	+	CCONJ
arjefm-1204	157	6	β2fsizi	β2fsizi	PROPN
arjefm-1204	157	7	,	,	PUNCT
arjefm-1204	157	8	t	t	PROPN
arjefm-1204	157	9	+	+	CCONJ
arjefm-1204	157	10	℮	℮	VERB
arjefm-1204	157	11	it	it	PRON
arjefm-1204	157	12	…	…	PUNCT
arjefm-1204	157	13	…	…	PUNCT
arjefm-1204	157	14	…	…	PUNCT
arjefm-1204	157	15	…	…	PUNCT
arjefm-1204	157	16	…	…	PUNCT
arjefm-1204	157	17	…	…	PUNCT
arjefm-1204	157	18	…	…	PUNCT
arjefm-1204	157	19	…	…	PUNCT
arjefm-1204	157	20	…	…	PUNCT
arjefm-1204	157	21	…	…	PUNCT
arjefm-1204	157	22	…	…	PUNCT
arjefm-1204	157	23	…	…	PUNCT
arjefm-1204	157	24	…	…	PUNCT
arjefm-1204	157	25	…	…	PUNCT
arjefm-1204	157	26	…	…	PUNCT
arjefm-1204	157	27	…	…	PUNCT
arjefm-1204	157	28	…	…	PUNCT
arjefm-1204	157	29	…	…	PUNCT
arjefm-1204	157	30	..	..	SYM
arjefm-1204	157	31	iii	iii	NUM
arjefm-1204	157	32	cvai	cvai	ADJ
arjefm-1204	157	33	,	,	PUNCT
arjefm-1204	157	34	t	t	PROPN
arjefm-1204	157	35	=	=	SYM
arjefm-1204	157	36	β0	β0	PROPN
arjefm-1204	157	37	+	+	CCONJ
arjefm-1204	157	38	β1evdit	β1evdit	NOUN
arjefm-1204	157	39	+	+	CCONJ
arjefm-1204	157	40	β2spdit	β2spdit	NOUN
arjefm-1204	157	41	+	+	CCONJ
arjefm-1204	157	42	β3gvdit	β3gvdit	NOUN
arjefm-1204	157	43	+	+	CCONJ
arjefm-1204	157	44	β4fsizi	β4fsizi	PROPN
arjefm-1204	157	45	,	,	PUNCT
arjefm-1204	157	46	t	t	NOUN
arjefm-1204	157	47	+	+	CCONJ
arjefm-1204	157	48	℮	℮	VERB
arjefm-1204	157	49	it	it	PRON
arjefm-1204	157	50	…	…	PUNCT
arjefm-1204	157	51	…	…	PUNCT
arjefm-1204	157	52	…	…	PUNCT
arjefm-1204	157	53	…	…	PUNCT
arjefm-1204	157	54	…	…	PUNCT
arjefm-1204	157	55	…	…	PUNCT
arjefm-1204	157	56	…	…	PUNCT
arjefm-1204	157	57	…	…	PUNCT
arjefm-1204	157	58	....	....	PUNCT
arjefm-1204	157	59	…	…	PUNCT
arjefm-1204	157	60	.iv	.iv	PUNCT
arjefm-1204	158	1	where	where	SCONJ
arjefm-1204	158	2	:	:	PUNCT
arjefm-1204	158	3	envit=	envit=	NUM
arjefm-1204	158	4	environmental	environmental	ADJ
arjefm-1204	158	5	-	-	PUNCT
arjefm-1204	158	6	related	relate	VERB
arjefm-1204	158	7	disclosures	disclosure	NOUN
arjefm-1204	158	8	of	of	ADP
arjefm-1204	158	9	firm	firm	ADJ
arjefm-1204	158	10	i	i	PRON
arjefm-1204	158	11	at	at	ADP
arjefm-1204	158	12	period	period	NOUN
arjefm-1204	158	13	t.	t.	PROPN
arjefm-1204	158	14	spdit=	spdit=	PROPN
arjefm-1204	158	15	social	social	ADJ
arjefm-1204	158	16	-	-	PUNCT
arjefm-1204	158	17	related	relate	VERB
arjefm-1204	158	18	practices	practice	NOUN
arjefm-1204	158	19	disclosures	disclosure	NOUN
arjefm-1204	158	20	of	of	ADP
arjefm-1204	158	21	firm	firm	ADJ
arjefm-1204	158	22	i	i	PRON
arjefm-1204	158	23	at	at	ADP
arjefm-1204	158	24	period	period	NOUN
arjefm-1204	158	25	t.	t.	PROPN
arjefm-1204	158	26	govit=	govit=	NUM
arjefm-1204	158	27	governance	governance	NOUN
arjefm-1204	158	28	-	-	PUNCT
arjefm-1204	158	29	related	relate	VERB
arjefm-1204	158	30	disclosure	disclosure	NOUN
arjefm-1204	158	31	of	of	ADP
arjefm-1204	158	32	firm	firm	ADJ
arjefm-1204	158	33	i	i	PRON
arjefm-1204	158	34	at	at	ADP
arjefm-1204	158	35	period	period	NOUN
arjefm-1204	158	36	t.	t.	NOUN
arjefm-1204	158	37	fsizeit	fsizeit	NOUN
arjefm-1204	158	38	=	=	X
arjefm-1204	158	39	natural	natural	ADJ
arjefm-1204	158	40	logarithm	logarithm	NOUN
arjefm-1204	158	41	of	of	ADP
arjefm-1204	158	42	total	total	ADJ
arjefm-1204	158	43	assets	asset	NOUN
arjefm-1204	158	44	of	of	ADP
arjefm-1204	158	45	firm	firm	ADJ
arjefm-1204	158	46	i	i	PRON
arjefm-1204	158	47	at	at	ADP
arjefm-1204	158	48	period	period	NOUN
arjefm-1204	158	49	t.	t.	PROPN
arjefm-1204	158	50	β0	β0	PROPN
arjefm-1204	158	51	=	=	PROPN
arjefm-1204	158	52	intercept	intercept	PROPN
arjefm-1204	158	53	β1	β1	PROPN
arjefm-1204	158	54	–	–	PUNCT
arjefm-1204	158	55	β4	β4	PROPN
arjefm-1204	158	56	=	=	PRON
arjefm-1204	158	57	are	be	AUX
arjefm-1204	158	58	the	the	DET
arjefm-1204	158	59	parameters	parameter	NOUN
arjefm-1204	158	60	to	to	PART
arjefm-1204	158	61	be	be	AUX
arjefm-1204	158	62	estimated	estimate	VERB
arjefm-1204	158	63	in	in	ADP
arjefm-1204	158	64	the	the	DET
arjefm-1204	158	65	equation	equation	NOUN
arjefm-1204	158	66	e	e	NOUN
arjefm-1204	158	67	=	=	NOUN
arjefm-1204	158	68	stochastic	stochastic	ADJ
arjefm-1204	158	69	error	error	NOUN
arjefm-1204	158	70	term	term	NOUN
arjefm-1204	158	71	.	.	PUNCT
arjefm-1204	159	1	method	method	NOUN
arjefm-1204	159	2	of	of	ADP
arjefm-1204	159	3	data	datum	NOUN
arjefm-1204	159	4	analysis	analysis	NOUN
arjefm-1204	159	5	data	datum	NOUN
arjefm-1204	159	6	were	be	AUX
arjefm-1204	159	7	analyzed	analyze	VERB
arjefm-1204	159	8	with	with	ADP
arjefm-1204	159	9	descriptive	descriptive	ADJ
arjefm-1204	159	10	statistics	statistic	NOUN
arjefm-1204	159	11	,	,	PUNCT
arjefm-1204	159	12	and	and	CCONJ
arjefm-1204	159	13	the	the	DET
arjefm-1204	159	14	hypotheses	hypothesis	NOUN
arjefm-1204	159	15	were	be	AUX
arjefm-1204	159	16	tested	test	VERB
arjefm-1204	159	17	inferential	inferential	ADJ
arjefm-1204	159	18	statistics	statistic	NOUN
arjefm-1204	159	19	(	(	PUNCT
arjefm-1204	159	20	pearson	pearson	NOUN
arjefm-1204	159	21	correlation	correlation	NOUN
arjefm-1204	159	22	,	,	PUNCT
arjefm-1204	159	23	and	and	CCONJ
arjefm-1204	159	24	multiple	multiple	ADJ
arjefm-1204	159	25	regression	regression	NOUN
arjefm-1204	159	26	analysis	analysis	NOUN
arjefm-1204	159	27	)	)	PUNCT
arjefm-1204	159	28	.	.	PUNCT
arjefm-1204	160	1	since	since	SCONJ
arjefm-1204	160	2	the	the	DET
arjefm-1204	160	3	focus	focus	NOUN
arjefm-1204	160	4	of	of	ADP
arjefm-1204	160	5	the	the	DET
arjefm-1204	160	6	study	study	NOUN
arjefm-1204	160	7	is	be	AUX
arjefm-1204	160	8	to	to	PART
arjefm-1204	160	9	determine	determine	VERB
arjefm-1204	160	10	the	the	DET
arjefm-1204	160	11	significant	significant	ADJ
arjefm-1204	160	12	effect	effect	NOUN
arjefm-1204	160	13	,	,	PUNCT
arjefm-1204	160	14	regression	regression	VERB
arjefm-1204	160	15	analysis	analysis	NOUN
arjefm-1204	160	16	becomes	become	VERB
arjefm-1204	160	17	appropriate	appropriate	ADJ
arjefm-1204	160	18	tool	tool	NOUN
arjefm-1204	160	19	for	for	ADP
arjefm-1204	160	20	it	it	PRON
arjefm-1204	160	21	with	with	ADP
arjefm-1204	160	22	aid	aid	NOUN
arjefm-1204	160	23	of	of	ADP
arjefm-1204	160	24	e	e	NOUN
arjefm-1204	160	25	-	-	NOUN
arjefm-1204	160	26	views	view	NOUN
arjefm-1204	160	27	9	9	NUM
arjefm-1204	160	28	using	using	NOUN
arjefm-1204	160	29	.	.	PUNCT
arjefm-1204	161	1	decision	decision	NOUN
arjefm-1204	161	2	rule	rule	VERB
arjefm-1204	161	3	the	the	DET
arjefm-1204	161	4	decision	decision	NOUN
arjefm-1204	161	5	for	for	ADP
arjefm-1204	161	6	the	the	DET
arjefm-1204	161	7	hypotheses	hypothesis	NOUN
arjefm-1204	161	8	is	be	AUX
arjefm-1204	161	9	to	to	PART
arjefm-1204	161	10	accept	accept	VERB
arjefm-1204	161	11	the	the	DET
arjefm-1204	161	12	alternative	alternative	ADJ
arjefm-1204	161	13	hypotheses	hypothesis	NOUN
arjefm-1204	161	14	if	if	SCONJ
arjefm-1204	161	15	the	the	DET
arjefm-1204	161	16	p	p	NOUN
arjefm-1204	161	17	-	-	PUNCT
arjefm-1204	161	18	value	value	NOUN
arjefm-1204	161	19	of	of	ADP
arjefm-1204	161	20	the	the	DET
arjefm-1204	161	21	test	test	NOUN
arjefm-1204	161	22	statistic	statistic	NOUN
arjefm-1204	161	23	is	be	AUX
arjefm-1204	161	24	less	less	ADV
arjefm-1204	161	25	or	or	CCONJ
arjefm-1204	161	26	equal	equal	ADJ
arjefm-1204	161	27	than	than	ADP
arjefm-1204	161	28	the	the	DET
arjefm-1204	161	29	alpha	alpha	NOUN
arjefm-1204	161	30	and	and	CCONJ
arjefm-1204	161	31	to	to	PART
arjefm-1204	161	32	reject	reject	VERB
arjefm-1204	161	33	the	the	DET
arjefm-1204	161	34	alternative	alternative	ADJ
arjefm-1204	161	35	hypotheses	hypothesis	NOUN
arjefm-1204	161	36	if	if	SCONJ
arjefm-1204	161	37	the	the	DET
arjefm-1204	161	38	p	p	NOUN
arjefm-1204	161	39	-	-	PUNCT
arjefm-1204	161	40	value	value	NOUN
arjefm-1204	161	41	of	of	ADP
arjefm-1204	161	42	the	the	DET
arjefm-1204	161	43	test	test	NOUN
arjefm-1204	161	44	statistic	statistic	NOUN
arjefm-1204	161	45	is	be	AUX
arjefm-1204	161	46	greater	great	ADJ
arjefm-1204	161	47	than	than	ADP
arjefm-1204	161	48	alpha	alpha	NOUN
arjefm-1204	161	49	at	at	ADP
arjefm-1204	161	50	5	5	NUM
arjefm-1204	161	51	%	%	NOUN
arjefm-1204	161	52	significance	significance	NOUN
arjefm-1204	161	53	level	level	NOUN
arjefm-1204	161	54	.	.	PUNCT
arjefm-1204	162	1	results	result	NOUN
arjefm-1204	162	2	and	and	CCONJ
arjefm-1204	162	3	discussion	discussion	NOUN
arjefm-1204	162	4	table	table	NOUN
arjefm-1204	162	5	1	1	NUM
arjefm-1204	162	6	descriptive	descriptive	ADJ
arjefm-1204	162	7	statistics	statistic	NOUN
arjefm-1204	162	8	roa	roa	PROPN
arjefm-1204	162	9	evd	evd	PROPN
arjefm-1204	162	10	srd	srd	PROPN
arjefm-1204	162	11	gvd	gvd	PROPN
arjefm-1204	162	12	lev	lev	NOUN
arjefm-1204	162	13	mean	mean	VERB
arjefm-1204	162	14	0.018004	0.018004	NUM
arjefm-1204	162	15	20.83333	20.83333	NUM
arjefm-1204	162	16	65.00000	65.00000	NUM
arjefm-1204	162	17	48.33333	48.33333	NUM
arjefm-1204	162	18	0.651202	0.651202	NUM
arjefm-1204	162	19	median	median	NOUN
arjefm-1204	162	20	0.038882	0.038882	NUM
arjefm-1204	162	21	25.00000	25.00000	NUM
arjefm-1204	162	22	60.00000	60.00000	NUM
arjefm-1204	162	23	60.00000	60.00000	NUM
arjefm-1204	162	24	0.552922	0.552922	NUM
arjefm-1204	162	25	maximum	maximum	ADJ
arjefm-1204	162	26	0.139515	0.139515	NUM
arjefm-1204	162	27	25.00000	25.00000	NUM
arjefm-1204	162	28	90.00000	90.00000	NUM
arjefm-1204	162	29	60.00000	60.00000	NUM
arjefm-1204	162	30	1.300714	1.300714	NUM
arjefm-1204	162	31	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1204	162	32	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	162	33	american	american	PROPN
arjefm-1204	162	34	research	research	PROPN
arjefm-1204	162	35	journal	journal	PROPN
arjefm-1204	162	36	of	of	ADP
arjefm-1204	162	37	economics	economic	NOUN
arjefm-1204	162	38	,	,	PUNCT
arjefm-1204	162	39	finance	finance	NOUN
arjefm-1204	162	40	and	and	CCONJ
arjefm-1204	162	41	management	management	NOUN
arjefm-1204	162	42	volume	volume	NOUN
arjefm-1204	162	43	13	13	NUM
arjefm-1204	162	44	issue	issue	NOUN
arjefm-1204	162	45	2	2	NUM
arjefm-1204	162	46	,	,	PUNCT
arjefm-1204	162	47	april	april	PROPN
arjefm-1204	162	48	–	–	PUNCT
arjefm-1204	162	49	june	june	PROPN
arjefm-1204	162	50	2025	2025	NUM
arjefm-1204	162	51	issn	issn	PROPN
arjefm-1204	162	52	:	:	PUNCT
arjefm-1204	162	53	2836	2836	NUM
arjefm-1204	162	54	-	-	SYM
arjefm-1204	162	55	9416	9416	NUM
arjefm-1204	162	56	impact	impact	NOUN
arjefm-1204	162	57	factor	factor	NOUN
arjefm-1204	162	58	:	:	PUNCT
arjefm-1204	162	59	6.41	6.41	NUM
arjefm-1204	162	60	journal	journal	NOUN
arjefm-1204	162	61	homepage	homepage	NOUN
arjefm-1204	162	62	:	:	PUNCT
arjefm-1204	162	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	162	64	email	email	NOUN
arjefm-1204	162	65	:	:	PUNCT
arjefm-1204	162	66	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	162	67	official	official	ADJ
arjefm-1204	162	68	journal	journal	PROPN
arjefm-1204	162	69	of	of	ADP
arjefm-1204	162	70	america	america	PROPN
arjefm-1204	162	71	serial	serial	PROPN
arjefm-1204	162	72	publication	publication	NOUN
arjefm-1204	162	73	american	american	PROPN
arjefm-1204	162	74	research	research	PROPN
arjefm-1204	162	75	journal	journal	PROPN
arjefm-1204	162	76	of	of	ADP
arjefm-1204	162	77	economics	economic	NOUN
arjefm-1204	162	78	,	,	PUNCT
arjefm-1204	162	79	finance	finance	NOUN
arjefm-1204	162	80	and	and	CCONJ
arjefm-1204	162	81	management	management	NOUN
arjefm-1204	162	82	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	162	83	,	,	PUNCT
arjefm-1204	162	84	email	email	NOUN
arjefm-1204	162	85	:	:	PUNCT
arjefm-1204	162	86	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	163	1	51	51	NUM
arjefm-1204	164	1	|	|	ADV
arjefm-1204	164	2	p	p	X
arjefm-1204	164	3	a	a	DET
arjefm-1204	164	4	g	g	NOUN
arjefm-1204	164	5	e	e	NOUN
arjefm-1204	164	6	minimum	minimum	NOUN
arjefm-1204	164	7	-0.171559	-0.171559	VERB
arjefm-1204	164	8	12.50000	12.50000	NUM
arjefm-1204	164	9	50.00000	50.00000	NUM
arjefm-1204	164	10	20.00000	20.00000	NUM
arjefm-1204	164	11	0.444210	0.444210	NUM
arjefm-1204	164	12	std	std	NOUN
arjefm-1204	164	13	.	.	PUNCT
arjefm-1204	164	14	dev	dev	PROPN
arjefm-1204	164	15	.	.	PROPN
arjefm-1204	165	1	0.093134	0.093134	NUM
arjefm-1204	165	2	5.915004	5.915004	NUM
arjefm-1204	165	3	11.22293	11.22293	NUM
arjefm-1204	165	4	17.30581	17.30581	NUM
arjefm-1204	165	5	0.257391	0.257391	NUM
arjefm-1204	165	6	skewness	skewness	NOUN
arjefm-1204	165	7	-1.063207	-1.063207	NOUN
arjefm-1204	165	8	-0.707107	-0.707107	PROPN
arjefm-1204	165	9	0.715542	0.715542	NUM
arjefm-1204	165	10	-0.912527	-0.912527	NOUN
arjefm-1204	166	1	1.764143	1.764143	NUM
arjefm-1204	166	2	kurtosis	kurtosis	NOUN
arjefm-1204	166	3	3.142527	3.142527	NUM
arjefm-1204	166	4	1.500000	1.500000	NUM
arjefm-1204	166	5	2.920000	2.920000	NUM
arjefm-1204	166	6	1.968119	1.968119	NUM
arjefm-1204	166	7	4.441675	4.441675	NUM
arjefm-1204	166	8	jarque	jarque	NOUN
arjefm-1204	166	9	-	-	PUNCT
arjefm-1204	166	10	bera	bera	NOUN
arjefm-1204	166	11	24.98071	24.98071	NUM
arjefm-1204	166	12	23.37500	23.37500	NUM
arjefm-1204	166	13	11.29920	11.29920	NUM
arjefm-1204	166	14	24.17580	24.17580	NUM
arjefm-1204	166	15	79.89979	79.89979	NUM
arjefm-1204	166	16	probability	probability	NOUN
arjefm-1204	166	17	0.000004	0.000004	NUM
arjefm-1204	166	18	0.000008	0.000008	NUM
arjefm-1204	166	19	0.003519	0.003519	NUM
arjefm-1204	166	20	0.000006	0.000006	NUM
arjefm-1204	166	21	0.000000	0.000000	NUM
arjefm-1204	166	22	sum	sum	VERB
arjefm-1204	166	23	2.376500	2.376500	NUM
arjefm-1204	166	24	2750.000	2750.000	NUM
arjefm-1204	166	25	8580.000	8580.000	NUM
arjefm-1204	166	26	6380.000	6380.000	NUM
arjefm-1204	166	27	85.95865	85.95865	NUM
arjefm-1204	166	28	sum	sum	NOUN
arjefm-1204	166	29	sq	sq	PROPN
arjefm-1204	166	30	.	.	PROPN
arjefm-1204	166	31	dev	dev	PROPN
arjefm-1204	166	32	.	.	PROPN
arjefm-1204	167	1	1.136279	1.136279	NUM
arjefm-1204	167	2	4583.333	4583.333	NUM
arjefm-1204	167	3	16500.00	16500.00	NUM
arjefm-1204	167	4	39233.33	39233.33	NUM
arjefm-1204	167	5	8.678757	8.678757	NUM
arjefm-1204	167	6	observations	observation	NOUN
arjefm-1204	167	7	132	132	NUM
arjefm-1204	167	8	132	132	NUM
arjefm-1204	167	9	132	132	NUM
arjefm-1204	167	10	132	132	NUM
arjefm-1204	167	11	132	132	NUM
arjefm-1204	167	12	source	source	NOUN
arjefm-1204	167	13	:	:	PUNCT
arjefm-1204	167	14	e	e	NOUN
arjefm-1204	167	15	-	-	NOUN
arjefm-1204	167	16	views	view	NOUN
arjefm-1204	167	17	9	9	NUM
arjefm-1204	167	18	(	(	PUNCT
arjefm-1204	167	19	2025	2025	NUM
arjefm-1204	167	20	)	)	PUNCT
arjefm-1204	167	21	this	this	DET
arjefm-1204	167	22	study	study	NOUN
arjefm-1204	167	23	considered	consider	VERB
arjefm-1204	167	24	descriptive	descriptive	ADJ
arjefm-1204	167	25	statistics	statistic	NOUN
arjefm-1204	167	26	(	(	PUNCT
arjefm-1204	167	27	mean	mean	VERB
arjefm-1204	167	28	,	,	PUNCT
arjefm-1204	167	29	standard	standard	ADJ
arjefm-1204	167	30	deviation	deviation	NOUN
arjefm-1204	167	31	,	,	PUNCT
arjefm-1204	167	32	minimum	minimum	NOUN
arjefm-1204	167	33	and	and	CCONJ
arjefm-1204	167	34	maximum	maximum	ADJ
arjefm-1204	167	35	)	)	PUNCT
arjefm-1204	167	36	for	for	ADP
arjefm-1204	167	37	the	the	DET
arjefm-1204	167	38	panels	panel	NOUN
arjefm-1204	167	39	for	for	ADP
arjefm-1204	167	40	132	132	NUM
arjefm-1204	167	41	observations	observation	NOUN
arjefm-1204	167	42	(	(	PUNCT
arjefm-1204	167	43	that	that	PRON
arjefm-1204	167	44	is	is	ADV
arjefm-1204	167	45	,	,	PUNCT
arjefm-1204	167	46	11	11	NUM
arjefm-1204	167	47	firms	firm	NOUN
arjefm-1204	167	48	x	x	NOUN
arjefm-1204	167	49	12	12	NUM
arjefm-1204	167	50	years	year	NOUN
arjefm-1204	167	51	)	)	PUNCT
arjefm-1204	167	52	.	.	PUNCT
arjefm-1204	168	1	the	the	DET
arjefm-1204	168	2	table	table	NOUN
arjefm-1204	168	3	showed	show	VERB
arjefm-1204	168	4	an	an	DET
arjefm-1204	168	5	average	average	ADJ
arjefm-1204	168	6	mean	mean	NOUN
arjefm-1204	168	7	of	of	ADP
arjefm-1204	168	8	0.018	0.018	NUM
arjefm-1204	168	9	for	for	ADP
arjefm-1204	168	10	return	return	NOUN
arjefm-1204	168	11	on	on	ADP
arjefm-1204	168	12	assets	asset	NOUN
arjefm-1204	168	13	(	(	PUNCT
arjefm-1204	168	14	roa	roa	PROPN
arjefm-1204	168	15	)	)	PUNCT
arjefm-1204	168	16	.	.	PUNCT
arjefm-1204	169	1	the	the	DET
arjefm-1204	169	2	maximum	maximum	ADJ
arjefm-1204	169	3	value	value	NOUN
arjefm-1204	169	4	for	for	ADP
arjefm-1204	169	5	is	be	AUX
arjefm-1204	169	6	0.14	0.14	NUM
arjefm-1204	169	7	,	,	PUNCT
arjefm-1204	169	8	minimum	minimum	NOUN
arjefm-1204	169	9	of	of	ADP
arjefm-1204	169	10	-0.17	-0.17	NOUN
arjefm-1204	169	11	with	with	ADP
arjefm-1204	169	12	a	a	DET
arjefm-1204	169	13	standard	standard	ADJ
arjefm-1204	169	14	deviation	deviation	NOUN
arjefm-1204	169	15	of	of	ADP
arjefm-1204	169	16	0.093	0.093	NUM
arjefm-1204	169	17	.	.	PUNCT
arjefm-1204	170	1	similarly	similarly	ADV
arjefm-1204	170	2	,	,	PUNCT
arjefm-1204	170	3	on	on	ADP
arjefm-1204	170	4	environmental	environmental	ADJ
arjefm-1204	170	5	disclosure	disclosure	NOUN
arjefm-1204	170	6	(	(	PUNCT
arjefm-1204	170	7	evd	evd	NOUN
arjefm-1204	170	8	)	)	PUNCT
arjefm-1204	170	9	,	,	PUNCT
arjefm-1204	170	10	the	the	DET
arjefm-1204	170	11	results	result	NOUN
arjefm-1204	170	12	showed	show	VERB
arjefm-1204	170	13	that	that	SCONJ
arjefm-1204	170	14	on	on	ADP
arjefm-1204	170	15	the	the	DET
arjefm-1204	170	16	average	average	NOUN
arjefm-1204	170	17	the	the	DET
arjefm-1204	170	18	mean	mean	ADJ
arjefm-1204	170	19	value	value	NOUN
arjefm-1204	170	20	is	be	AUX
arjefm-1204	170	21	20.833	20.833	NUM
arjefm-1204	170	22	.	.	PUNCT
arjefm-1204	171	1	the	the	DET
arjefm-1204	171	2	maximum	maximum	ADJ
arjefm-1204	171	3	figure	figure	NOUN
arjefm-1204	171	4	of	of	ADP
arjefm-1204	171	5	evd	evd	NOUN
arjefm-1204	171	6	for	for	ADP
arjefm-1204	171	7	the	the	DET
arjefm-1204	171	8	sample	sample	NOUN
arjefm-1204	171	9	firms	firm	NOUN
arjefm-1204	171	10	is	be	AUX
arjefm-1204	171	11	25.000	25.000	NUM
arjefm-1204	171	12	,	,	PUNCT
arjefm-1204	171	13	while	while	SCONJ
arjefm-1204	171	14	the	the	DET
arjefm-1204	171	15	minimum	minimum	NOUN
arjefm-1204	171	16	is	be	AUX
arjefm-1204	171	17	12.500	12.500	NUM
arjefm-1204	171	18	,	,	PUNCT
arjefm-1204	171	19	with	with	ADP
arjefm-1204	171	20	a	a	DET
arjefm-1204	171	21	standard	standard	ADJ
arjefm-1204	171	22	deviation	deviation	NOUN
arjefm-1204	171	23	of	of	ADP
arjefm-1204	171	24	5.915	5.915	NUM
arjefm-1204	171	25	.	.	PUNCT
arjefm-1204	172	1	on	on	ADP
arjefm-1204	172	2	the	the	DET
arjefm-1204	172	3	average	average	ADJ
arjefm-1204	172	4	,	,	PUNCT
arjefm-1204	172	5	social	social	ADJ
arjefm-1204	172	6	responsibility	responsibility	NOUN
arjefm-1204	172	7	disclosure	disclosure	NOUN
arjefm-1204	172	8	(	(	PUNCT
arjefm-1204	172	9	srd	srd	NOUN
arjefm-1204	172	10	)	)	PUNCT
arjefm-1204	172	11	stood	stand	VERB
arjefm-1204	172	12	at	at	ADP
arjefm-1204	172	13	65.000	65.000	NUM
arjefm-1204	172	14	.	.	PUNCT
arjefm-1204	173	1	the	the	DET
arjefm-1204	173	2	implication	implication	NOUN
arjefm-1204	173	3	is	be	AUX
arjefm-1204	173	4	that	that	SCONJ
arjefm-1204	173	5	on	on	ADP
arjefm-1204	173	6	the	the	DET
arjefm-1204	173	7	average	average	NOUN
arjefm-1204	173	8	,	,	PUNCT
arjefm-1204	173	9	with	with	ADP
arjefm-1204	173	10	a	a	DET
arjefm-1204	173	11	standard	standard	ADJ
arjefm-1204	173	12	deviation	deviation	NOUN
arjefm-1204	173	13	of	of	ADP
arjefm-1204	173	14	11.222	11.222	NUM
arjefm-1204	173	15	,	,	PUNCT
arjefm-1204	173	16	a	a	DET
arjefm-1204	173	17	maximum	maximum	ADJ
arjefm-1204	173	18	number	number	NOUN
arjefm-1204	173	19	of	of	ADP
arjefm-1204	173	20	90.00	90.00	NUM
arjefm-1204	173	21	and	and	CCONJ
arjefm-1204	173	22	a	a	DET
arjefm-1204	173	23	minimum	minimum	NOUN
arjefm-1204	173	24	of	of	ADP
arjefm-1204	173	25	50.000	50.000	NUM
arjefm-1204	173	26	.	.	PUNCT
arjefm-1204	174	1	the	the	DET
arjefm-1204	174	2	mean	mean	ADJ
arjefm-1204	174	3	value	value	NOUN
arjefm-1204	174	4	of	of	ADP
arjefm-1204	174	5	governance	governance	NOUN
arjefm-1204	174	6	disclosure	disclosure	NOUN
arjefm-1204	174	7	(	(	PUNCT
arjefm-1204	174	8	gvd	gvd	PROPN
arjefm-1204	174	9	)	)	PUNCT
arjefm-1204	174	10	stood	stand	VERB
arjefm-1204	174	11	at	at	ADP
arjefm-1204	174	12	48.333	48.333	NUM
arjefm-1204	174	13	.	.	PUNCT
arjefm-1204	175	1	the	the	DET
arjefm-1204	175	2	minimum	minimum	ADJ
arjefm-1204	175	3	gvd	gvd	NOUN
arjefm-1204	175	4	stood	stand	VERB
arjefm-1204	175	5	at	at	ADP
arjefm-1204	175	6	20.000	20.000	NUM
arjefm-1204	175	7	while	while	SCONJ
arjefm-1204	175	8	the	the	DET
arjefm-1204	175	9	maximum	maximum	ADJ
arjefm-1204	175	10	number	number	NOUN
arjefm-1204	175	11	of	of	ADP
arjefm-1204	175	12	60.000	60.000	NUM
arjefm-1204	175	13	,	,	PUNCT
arjefm-1204	175	14	with	with	ADP
arjefm-1204	175	15	a	a	DET
arjefm-1204	175	16	standard	standard	ADJ
arjefm-1204	175	17	deviation	deviation	NOUN
arjefm-1204	175	18	of	of	ADP
arjefm-1204	175	19	17.306	17.306	NUM
arjefm-1204	175	20	.	.	PUNCT
arjefm-1204	176	1	for	for	ADP
arjefm-1204	176	2	firm	firm	ADJ
arjefm-1204	176	3	leverage	leverage	NOUN
arjefm-1204	176	4	(	(	PUNCT
arjefm-1204	176	5	lev	lev	NOUN
arjefm-1204	176	6	)	)	PUNCT
arjefm-1204	176	7	,	,	PUNCT
arjefm-1204	176	8	the	the	DET
arjefm-1204	176	9	results	result	NOUN
arjefm-1204	176	10	showed	show	VERB
arjefm-1204	176	11	that	that	SCONJ
arjefm-1204	176	12	on	on	ADP
arjefm-1204	176	13	the	the	DET
arjefm-1204	176	14	average	average	NOUN
arjefm-1204	176	15	the	the	DET
arjefm-1204	176	16	mean	mean	ADJ
arjefm-1204	176	17	value	value	NOUN
arjefm-1204	176	18	is	be	AUX
arjefm-1204	176	19	approximately	approximately	ADV
arjefm-1204	176	20	0.651	0.651	NUM
arjefm-1204	176	21	.	.	PUNCT
arjefm-1204	177	1	the	the	DET
arjefm-1204	177	2	maximum	maximum	ADJ
arjefm-1204	177	3	figure	figure	NOUN
arjefm-1204	177	4	of	of	ADP
arjefm-1204	177	5	lev	lev	NOUN
arjefm-1204	177	6	for	for	ADP
arjefm-1204	177	7	the	the	DET
arjefm-1204	177	8	sample	sample	NOUN
arjefm-1204	177	9	firms	firm	NOUN
arjefm-1204	177	10	is	be	AUX
arjefm-1204	177	11	1.301	1.301	NUM
arjefm-1204	177	12	while	while	SCONJ
arjefm-1204	177	13	the	the	DET
arjefm-1204	177	14	minimum	minimum	NOUN
arjefm-1204	177	15	is	be	AUX
arjefm-1204	177	16	0.444	0.444	NUM
arjefm-1204	177	17	with	with	ADP
arjefm-1204	177	18	a	a	DET
arjefm-1204	177	19	standard	standard	ADJ
arjefm-1204	177	20	deviation	deviation	NOUN
arjefm-1204	177	21	of	of	ADP
arjefm-1204	177	22	0.0058	0.0058	NUM
arjefm-1204	177	23	.	.	PUNCT
arjefm-1204	177	24	table	table	NOUN
arjefm-1204	177	25	2	2	NUM
arjefm-1204	177	26	:	:	PUNCT
arjefm-1204	177	27	pearson	pearson	NOUN
arjefm-1204	177	28	correlation	correlation	NOUN
arjefm-1204	177	29	matrix	matrix	NOUN
arjefm-1204	177	30	roa	roa	PROPN
arjefm-1204	177	31	evd	evd	PROPN
arjefm-1204	177	32	csrd	csrd	PROPN
arjefm-1204	177	33	gvd	gvd	PROPN
arjefm-1204	177	34	lev	lev	PROPN
arjefm-1204	177	35	roa	roa	PROPN
arjefm-1204	177	36	1	1	NUM
arjefm-1204	177	37	evd	evd	VERB
arjefm-1204	177	38	0.65561	0.65561	NUM
arjefm-1204	177	39	1	1	NUM
arjefm-1204	177	40	srd	srd	NOUN
arjefm-1204	177	41	-0.02233	-0.02233	NOUN
arjefm-1204	177	42	0	0	NUM
arjefm-1204	177	43	1	1	NUM
arjefm-1204	177	44	gvd	gvd	VERB
arjefm-1204	177	45	0.72946	0.72946	NUM
arjefm-1204	177	46	0.95702	0.95702	NUM
arjefm-1204	177	47	-0.04323	-0.04323	NOUN
arjefm-1204	177	48	1	1	NUM
arjefm-1204	177	49	lev	lev	NOUN
arjefm-1204	177	50	-0.94627	-0.94627	NOUN
arjefm-1204	177	51	-0.61093	-0.61093	PROPN
arjefm-1204	178	1	0.08218	0.08218	NUM
arjefm-1204	178	2	-0.71031	-0.71031	NOUN
arjefm-1204	178	3	1	1	NUM
arjefm-1204	178	4	source	source	NOUN
arjefm-1204	178	5	:	:	PUNCT
arjefm-1204	178	6	e	e	NOUN
arjefm-1204	178	7	-	-	NOUN
arjefm-1204	178	8	views	view	NOUN
arjefm-1204	178	9	9	9	NUM
arjefm-1204	178	10	correlation	correlation	NOUN
arjefm-1204	178	11	output	output	NOUN
arjefm-1204	178	12	,	,	PUNCT
arjefm-1204	178	13	2025	2025	NUM
arjefm-1204	178	14	the	the	DET
arjefm-1204	178	15	outcome	outcome	NOUN
arjefm-1204	178	16	of	of	ADP
arjefm-1204	178	17	the	the	DET
arjefm-1204	178	18	correlation	correlation	NOUN
arjefm-1204	178	19	matrix	matrix	NOUN
arjefm-1204	178	20	was	be	AUX
arjefm-1204	178	21	presented	present	VERB
arjefm-1204	178	22	in	in	ADP
arjefm-1204	178	23	table	table	NOUN
arjefm-1204	178	24	2	2	NUM
arjefm-1204	178	25	.	.	PUNCT
arjefm-1204	179	1	in	in	ADP
arjefm-1204	179	2	the	the	DET
arjefm-1204	179	3	first	first	ADJ
arjefm-1204	179	4	part	part	NOUN
arjefm-1204	179	5	which	which	PRON
arjefm-1204	179	6	focused	focus	VERB
arjefm-1204	179	7	on	on	ADP
arjefm-1204	179	8	the	the	DET
arjefm-1204	179	9	nigerian	nigerian	ADJ
arjefm-1204	179	10	manufacturing	manufacturing	NOUN
arjefm-1204	179	11	firms	firm	NOUN
arjefm-1204	179	12	,	,	PUNCT
arjefm-1204	179	13	the	the	DET
arjefm-1204	179	14	measures	measure	NOUN
arjefm-1204	179	15	of	of	ADP
arjefm-1204	179	16	environmental	environmental	ADJ
arjefm-1204	179	17	disclosure	disclosure	NOUN
arjefm-1204	179	18	(	(	PUNCT
arjefm-1204	179	19	evd	evd	NOUN
arjefm-1204	179	20	)	)	PUNCT
arjefm-1204	179	21	0.656	0.656	NUM
arjefm-1204	179	22	,	,	PUNCT
arjefm-1204	179	23	and	and	CCONJ
arjefm-1204	179	24	governance	governance	NOUN
arjefm-1204	179	25	disclosure	disclosure	NOUN
arjefm-1204	179	26	(	(	PUNCT
arjefm-1204	179	27	gvd	gvd	PROPN
arjefm-1204	179	28	)	)	PUNCT
arjefm-1204	179	29	0.729	0.729	NUM
arjefm-1204	179	30	were	be	AUX
arjefm-1204	179	31	positively	positively	ADV
arjefm-1204	179	32	correlated	correlate	VERB
arjefm-1204	179	33	with	with	ADP
arjefm-1204	179	34	the	the	DET
arjefm-1204	179	35	return	return	NOUN
arjefm-1204	179	36	on	on	ADP
arjefm-1204	179	37	assets	asset	NOUN
arjefm-1204	179	38	(	(	PUNCT
arjefm-1204	179	39	roa	roa	NOUN
arjefm-1204	179	40	)	)	PUNCT
arjefm-1204	179	41	.	.	PUNCT
arjefm-1204	180	1	while	while	SCONJ
arjefm-1204	180	2	social	social	ADJ
arjefm-1204	180	3	practice	practice	NOUN
arjefm-1204	180	4	disclosure	disclosure	NOUN
arjefm-1204	180	5	(	(	PUNCT
arjefm-1204	180	6	srd	srd	NOUN
arjefm-1204	180	7	)	)	PUNCT
arjefm-1204	180	8	is	be	AUX
arjefm-1204	180	9	-0.022	-0.022	ADJ
arjefm-1204	180	10	and	and	CCONJ
arjefm-1204	180	11	firm	firm	ADJ
arjefm-1204	180	12	leverage	leverage	NOUN
arjefm-1204	180	13	(	(	PUNCT
arjefm-1204	180	14	lev	lev	NOUN
arjefm-1204	180	15	)	)	PUNCT
arjefm-1204	180	16	-0.946	-0.946	PROPN
arjefm-1204	180	17	were	be	AUX
arjefm-1204	180	18	negatively	negatively	ADV
arjefm-1204	180	19	correlated	correlate	VERB
arjefm-1204	180	20	with	with	ADP
arjefm-1204	180	21	the	the	DET
arjefm-1204	180	22	return	return	NOUN
arjefm-1204	180	23	on	on	ADP
arjefm-1204	180	24	assets	asset	NOUN
arjefm-1204	180	25	(	(	PUNCT
arjefm-1204	180	26	roa	roa	PROPN
arjefm-1204	180	27	)	)	PUNCT
arjefm-1204	180	28	.	.	PUNCT
arjefm-1204	181	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	182	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	183	1	american	american	PROPN
arjefm-1204	183	2	research	research	PROPN
arjefm-1204	183	3	journal	journal	PROPN
arjefm-1204	183	4	of	of	ADP
arjefm-1204	183	5	economics	economic	NOUN
arjefm-1204	183	6	,	,	PUNCT
arjefm-1204	183	7	finance	finance	NOUN
arjefm-1204	183	8	and	and	CCONJ
arjefm-1204	183	9	management	management	NOUN
arjefm-1204	183	10	volume	volume	NOUN
arjefm-1204	183	11	13	13	NUM
arjefm-1204	183	12	issue	issue	NOUN
arjefm-1204	183	13	2	2	NUM
arjefm-1204	183	14	,	,	PUNCT
arjefm-1204	183	15	april	april	PROPN
arjefm-1204	183	16	–	–	PUNCT
arjefm-1204	183	17	june	june	PROPN
arjefm-1204	183	18	2025	2025	NUM
arjefm-1204	183	19	issn	issn	PROPN
arjefm-1204	183	20	:	:	PUNCT
arjefm-1204	183	21	2836	2836	NUM
arjefm-1204	183	22	-	-	SYM
arjefm-1204	183	23	9416	9416	NUM
arjefm-1204	183	24	impact	impact	NOUN
arjefm-1204	183	25	factor	factor	NOUN
arjefm-1204	183	26	:	:	PUNCT
arjefm-1204	183	27	6.41	6.41	NUM
arjefm-1204	183	28	journal	journal	NOUN
arjefm-1204	183	29	homepage	homepage	NOUN
arjefm-1204	183	30	:	:	PUNCT
arjefm-1204	183	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	183	32	email	email	NOUN
arjefm-1204	183	33	:	:	PUNCT
arjefm-1204	183	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	183	35	official	official	ADJ
arjefm-1204	183	36	journal	journal	PROPN
arjefm-1204	183	37	of	of	ADP
arjefm-1204	183	38	america	america	PROPN
arjefm-1204	183	39	serial	serial	PROPN
arjefm-1204	183	40	publication	publication	NOUN
arjefm-1204	183	41	american	american	PROPN
arjefm-1204	183	42	research	research	PROPN
arjefm-1204	183	43	journal	journal	PROPN
arjefm-1204	183	44	of	of	ADP
arjefm-1204	183	45	economics	economic	NOUN
arjefm-1204	183	46	,	,	PUNCT
arjefm-1204	183	47	finance	finance	NOUN
arjefm-1204	183	48	and	and	CCONJ
arjefm-1204	183	49	management	management	NOUN
arjefm-1204	183	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	183	51	,	,	PUNCT
arjefm-1204	183	52	email	email	NOUN
arjefm-1204	183	53	:	:	PUNCT
arjefm-1204	184	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	184	2	52	52	NUM
arjefm-1204	185	1	|	|	ADV
arjefm-1204	185	2	p	p	X
arjefm-1204	185	3	a	a	DET
arjefm-1204	185	4	g	g	NOUN
arjefm-1204	185	5	e	e	NOUN
arjefm-1204	185	6	test	test	NOUN
arjefm-1204	185	7	of	of	ADP
arjefm-1204	185	8	hypotheses	hypothesis	NOUN
arjefm-1204	185	9	table	table	VERB
arjefm-1204	185	10	3	3	NUM
arjefm-1204	185	11	:	:	PUNCT
arjefm-1204	185	12	regression	regression	VERB
arjefm-1204	185	13	analysis	analysis	NOUN
arjefm-1204	185	14	between	between	ADP
arjefm-1204	185	15	evd	evd	NOUN
arjefm-1204	185	16	,	,	PUNCT
arjefm-1204	185	17	srd	srd	NOUN
arjefm-1204	185	18	,	,	PUNCT
arjefm-1204	185	19	gvd	gvd	VERB
arjefm-1204	185	20	and	and	CCONJ
arjefm-1204	185	21	roa	roa	PROPN
arjefm-1204	185	22	dependent	dependent	ADJ
arjefm-1204	185	23	variable	variable	NOUN
arjefm-1204	185	24	:	:	PUNCT
arjefm-1204	185	25	roa	roa	NOUN
arjefm-1204	185	26	method	method	NOUN
arjefm-1204	185	27	:	:	PUNCT
arjefm-1204	185	28	panel	panel	NOUN
arjefm-1204	185	29	least	least	ADJ
arjefm-1204	185	30	squares	square	NOUN
arjefm-1204	185	31	date	date	NOUN
arjefm-1204	185	32	:	:	PUNCT
arjefm-1204	185	33	06/04/25	06/04/25	NUM
arjefm-1204	185	34	time	time	NOUN
arjefm-1204	185	35	:	:	PUNCT
arjefm-1204	185	36	19:29	19:29	NUM
arjefm-1204	185	37	sample	sample	NOUN
arjefm-1204	185	38	:	:	PUNCT
arjefm-1204	185	39	2012	2012	NUM
arjefm-1204	185	40	2023	2023	NUM
arjefm-1204	185	41	periods	period	NOUN
arjefm-1204	185	42	included	include	VERB
arjefm-1204	185	43	:	:	PUNCT
arjefm-1204	185	44	12	12	NUM
arjefm-1204	185	45	cross	cros	NOUN
arjefm-1204	185	46	-	-	NOUN
arjefm-1204	185	47	sections	section	NOUN
arjefm-1204	185	48	included	include	VERB
arjefm-1204	185	49	:	:	PUNCT
arjefm-1204	185	50	11	11	NUM
arjefm-1204	185	51	total	total	ADJ
arjefm-1204	185	52	panel	panel	NOUN
arjefm-1204	185	53	(	(	PUNCT
arjefm-1204	185	54	balanced	balanced	ADJ
arjefm-1204	185	55	)	)	PUNCT
arjefm-1204	185	56	observations	observation	NOUN
arjefm-1204	185	57	:	:	PUNCT
arjefm-1204	185	58	132	132	NUM
arjefm-1204	185	59	variable	variable	ADJ
arjefm-1204	185	60	coefficient	coefficient	NOUN
arjefm-1204	185	61	std	std	NOUN
arjefm-1204	185	62	.	.	NOUN
arjefm-1204	185	63	error	error	NOUN
arjefm-1204	185	64	t	t	NOUN
arjefm-1204	185	65	-	-	PUNCT
arjefm-1204	185	66	statistic	statistic	NOUN
arjefm-1204	185	67	prob	prob	NOUN
arjefm-1204	185	68	.	.	PUNCT
arjefm-1204	186	1	c	c	NOUN
arjefm-1204	186	2	0.163445	0.163445	NOUN
arjefm-1204	186	3	0.022378	0.022378	NUM
arjefm-1204	186	4	7.303763	7.303763	NUM
arjefm-1204	186	5	0.0000	0.0000	NUM
arjefm-1204	186	6	evd	evd	VERB
arjefm-1204	186	7	0.003249	0.003249	NUM
arjefm-1204	186	8	0.001564	0.001564	NUM
arjefm-1204	186	9	2.077815	2.077815	NUM
arjefm-1204	186	10	0.0397	0.0397	NUM
arjefm-1204	186	11	srd	srd	NOUN
arjefm-1204	186	12	0.000390	0.000390	NUM
arjefm-1204	186	13	0.000226	0.000226	NUM
arjefm-1204	186	14	1.725419	1.725419	NUM
arjefm-1204	186	15	0.0869	0.0869	NUM
arjefm-1204	186	16	gvd	gvd	NOUN
arjefm-1204	186	17	-0.000558	-0.000558	NOUN
arjefm-1204	186	18	0.000600	0.000600	NUM
arjefm-1204	186	19	-0.929179	-0.929179	NOUN
arjefm-1204	186	20	0.3546	0.3546	NUM
arjefm-1204	186	21	lev	lev	NOUN
arjefm-1204	186	22	-0.324804	-0.324804	X
arjefm-1204	186	23	0.014694	0.014694	NUM
arjefm-1204	186	24	-22.10384	-22.10384	PUNCT
arjefm-1204	186	25	0.0000	0.0000	NUM
arjefm-1204	186	26	r	r	NOUN
arjefm-1204	186	27	-	-	PUNCT
arjefm-1204	186	28	squared	square	VERB
arjefm-1204	186	29	0.908093	0.908093	NUM
arjefm-1204	186	30	mean	mean	NOUN
arjefm-1204	186	31	dependent	dependent	ADJ
arjefm-1204	186	32	var	var	NOUN
arjefm-1204	186	33	0.018004	0.018004	NUM
arjefm-1204	187	1	adjusted	adjust	VERB
arjefm-1204	187	2	r	r	NOUN
arjefm-1204	187	3	-	-	PUNCT
arjefm-1204	187	4	squared	square	VERB
arjefm-1204	187	5	0.905198	0.905198	NUM
arjefm-1204	187	6	s.d	s.d	PROPN
arjefm-1204	187	7	.	.	PUNCT
arjefm-1204	187	8	dependent	dependent	ADJ
arjefm-1204	187	9	var	var	NOUN
arjefm-1204	187	10	0.093134	0.093134	NUM
arjefm-1204	187	11	s.e	s.e	PROPN
arjefm-1204	187	12	.	.	PROPN
arjefm-1204	187	13	of	of	ADP
arjefm-1204	187	14	regression	regression	NOUN
arjefm-1204	187	15	0.028676	0.028676	NUM
arjefm-1204	187	16	akaike	akaike	ADJ
arjefm-1204	187	17	info	info	NOUN
arjefm-1204	187	18	criterion	criterion	NOUN
arjefm-1204	187	19	-4.228382	-4.228382	NOUN
arjefm-1204	187	20	sum	sum	NOUN
arjefm-1204	187	21	squared	square	VERB
arjefm-1204	187	22	resid	resid	NOUN
arjefm-1204	187	23	0.104433	0.104433	NUM
arjefm-1204	187	24	schwarz	schwarz	NOUN
arjefm-1204	187	25	criterion	criterion	NOUN
arjefm-1204	187	26	-4.119184	-4.119184	NOUN
arjefm-1204	188	1	log	log	NOUN
arjefm-1204	188	2	likelihood	likelihood	VERB
arjefm-1204	188	3	284.0732	284.0732	NUM
arjefm-1204	188	4	hannan	hannan	PROPN
arjefm-1204	188	5	-	-	PUNCT
arjefm-1204	188	6	quinn	quinn	PROPN
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arjefm-1204	188	8	.	.	PUNCT
arjefm-1204	189	1	-4.184009	-4.184009	X
arjefm-1204	190	1	f	f	X
arjefm-1204	190	2	-	-	PUNCT
arjefm-1204	190	3	statistic	statistic	VERB
arjefm-1204	190	4	313.7062	313.7062	NUM
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arjefm-1204	190	6	-	-	PUNCT
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arjefm-1204	190	8	stat	stat	PROPN
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arjefm-1204	190	10	prob(f	prob(f	NOUN
arjefm-1204	190	11	-	-	PUNCT
arjefm-1204	190	12	statistic	statistic	NOUN
arjefm-1204	190	13	)	)	PUNCT
arjefm-1204	190	14	0.000000	0.000000	NUM
arjefm-1204	190	15	in	in	ADP
arjefm-1204	190	16	table	table	NOUN
arjefm-1204	190	17	above	above	ADV
arjefm-1204	190	18	,	,	PUNCT
arjefm-1204	190	19	the	the	DET
arjefm-1204	190	20	multiple	multiple	ADJ
arjefm-1204	190	21	regressions	regression	NOUN
arjefm-1204	190	22	analysis	analysis	NOUN
arjefm-1204	190	23	was	be	AUX
arjefm-1204	190	24	conducted	conduct	VERB
arjefm-1204	190	25	to	to	PART
arjefm-1204	190	26	test	test	VERB
arjefm-1204	190	27	the	the	DET
arjefm-1204	190	28	effect	effect	NOUN
arjefm-1204	190	29	between	between	ADP
arjefm-1204	190	30	environmental	environmental	ADJ
arjefm-1204	190	31	disclosures	disclosure	NOUN
arjefm-1204	190	32	(	(	PUNCT
arjefm-1204	190	33	evd	evd	NOUN
arjefm-1204	190	34	)	)	PUNCT
arjefm-1204	190	35	,	,	PUNCT
arjefm-1204	190	36	social	social	ADJ
arjefm-1204	190	37	responsibility	responsibility	NOUN
arjefm-1204	190	38	disclosure	disclosure	NOUN
arjefm-1204	190	39	,	,	PUNCT
arjefm-1204	190	40	governance	governance	NOUN
arjefm-1204	190	41	disclosure	disclosure	NOUN
arjefm-1204	190	42	(	(	PUNCT
arjefm-1204	190	43	gvd	gvd	PROPN
arjefm-1204	190	44	)	)	PUNCT
arjefm-1204	190	45	,	,	PUNCT
arjefm-1204	190	46	firm	firm	ADJ
arjefm-1204	190	47	leverage	leverage	NOUN
arjefm-1204	190	48	(	(	PUNCT
arjefm-1204	190	49	lev	lev	NOUN
arjefm-1204	190	50	)	)	PUNCT
arjefm-1204	190	51	and	and	CCONJ
arjefm-1204	190	52	return	return	VERB
arjefm-1204	190	53	on	on	ADP
arjefm-1204	190	54	assets	asset	NOUN
arjefm-1204	190	55	(	(	PUNCT
arjefm-1204	190	56	roa	roa	NOUN
arjefm-1204	190	57	)	)	PUNCT
arjefm-1204	190	58	of	of	ADP
arjefm-1204	190	59	sampled	sample	VERB
arjefm-1204	190	60	manufacturing	manufacturing	NOUN
arjefm-1204	190	61	firms	firm	NOUN
arjefm-1204	190	62	in	in	ADP
arjefm-1204	190	63	nigeria	nigeria	PROPN
arjefm-1204	190	64	.	.	PUNCT
arjefm-1204	191	1	the	the	DET
arjefm-1204	191	2	adjusted	adjusted	ADJ
arjefm-1204	191	3	r	r	NOUN
arjefm-1204	191	4	-	-	PUNCT
arjefm-1204	191	5	squared	square	VERB
arjefm-1204	191	6	is	be	AUX
arjefm-1204	191	7	0.91	0.91	NUM
arjefm-1204	191	8	,	,	PUNCT
arjefm-1204	191	9	an	an	DET
arjefm-1204	191	10	indication	indication	NOUN
arjefm-1204	191	11	that	that	SCONJ
arjefm-1204	191	12	there	there	PRON
arjefm-1204	191	13	was	be	VERB
arjefm-1204	191	14	variation	variation	NOUN
arjefm-1204	191	15	of	of	ADP
arjefm-1204	191	16	91	91	NUM
arjefm-1204	191	17	%	%	NOUN
arjefm-1204	191	18	on	on	ADP
arjefm-1204	191	19	roa	roa	PROPN
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arjefm-1204	191	21	to	to	ADP
arjefm-1204	191	22	changes	change	NOUN
arjefm-1204	191	23	in	in	ADP
arjefm-1204	191	24	evd	evd	NOUN
arjefm-1204	191	25	,	,	PUNCT
arjefm-1204	191	26	srd	srd	NOUN
arjefm-1204	191	27	,	,	PUNCT
arjefm-1204	191	28	gvd	gvd	NOUN
arjefm-1204	191	29	and	and	CCONJ
arjefm-1204	191	30	lev	lev	NOUN
arjefm-1204	191	31	.	.	PUNCT
arjefm-1204	192	1	this	this	PRON
arjefm-1204	192	2	implies	imply	VERB
arjefm-1204	192	3	that	that	SCONJ
arjefm-1204	192	4	91	91	NUM
arjefm-1204	192	5	%	%	NOUN
arjefm-1204	192	6	changes	change	NOUN
arjefm-1204	192	7	in	in	ADP
arjefm-1204	192	8	roa	roa	PROPN
arjefm-1204	192	9	could	could	AUX
arjefm-1204	192	10	be	be	AUX
arjefm-1204	192	11	accounted	account	VERB
arjefm-1204	192	12	for	for	ADP
arjefm-1204	192	13	by	by	ADP
arjefm-1204	192	14	evd	evd	NOUN
arjefm-1204	192	15	,	,	PUNCT
arjefm-1204	192	16	srd	srd	NOUN
arjefm-1204	192	17	,	,	PUNCT
arjefm-1204	192	18	gvd	gvd	NOUN
arjefm-1204	192	19	and	and	CCONJ
arjefm-1204	192	20	lev	lev	NOUN
arjefm-1204	192	21	,	,	PUNCT
arjefm-1204	192	22	while	while	SCONJ
arjefm-1204	192	23	9	9	NUM
arjefm-1204	192	24	%	%	NOUN
arjefm-1204	192	25	was	be	AUX
arjefm-1204	192	26	explained	explain	VERB
arjefm-1204	192	27	by	by	ADP
arjefm-1204	192	28	unknown	unknown	ADJ
arjefm-1204	192	29	variables	variable	NOUN
arjefm-1204	192	30	that	that	PRON
arjefm-1204	192	31	were	be	AUX
arjefm-1204	192	32	not	not	PART
arjefm-1204	192	33	included	include	VERB
arjefm-1204	192	34	in	in	ADP
arjefm-1204	192	35	the	the	DET
arjefm-1204	192	36	model	model	NOUN
arjefm-1204	192	37	.	.	PUNCT
arjefm-1204	193	1	the	the	DET
arjefm-1204	193	2	durbin	durbin	PROPN
arjefm-1204	193	3	-	-	PUNCT
arjefm-1204	193	4	watson	watson	PROPN
arjefm-1204	193	5	statistic	statistic	NOUN
arjefm-1204	193	6	of	of	ADP
arjefm-1204	193	7	1.551	1.551	NUM
arjefm-1204	193	8	suggests	suggest	VERB
arjefm-1204	193	9	that	that	SCONJ
arjefm-1204	193	10	the	the	DET
arjefm-1204	193	11	model	model	NOUN
arjefm-1204	193	12	does	do	AUX
arjefm-1204	193	13	not	not	PART
arjefm-1204	193	14	contain	contain	VERB
arjefm-1204	193	15	serial	serial	ADJ
arjefm-1204	193	16	correlation	correlation	NOUN
arjefm-1204	193	17	.	.	PUNCT
arjefm-1204	194	1	the	the	DET
arjefm-1204	194	2	f	f	NOUN
arjefm-1204	194	3	-	-	PUNCT
arjefm-1204	194	4	statistic	statistic	NOUN
arjefm-1204	194	5	of	of	ADP
arjefm-1204	194	6	the	the	DET
arjefm-1204	194	7	regression	regression	NOUN
arjefm-1204	194	8	is	be	AUX
arjefm-1204	194	9	equal	equal	ADJ
arjefm-1204	194	10	to	to	ADP
arjefm-1204	194	11	313.706	313.706	NUM
arjefm-1204	194	12	.	.	PUNCT
arjefm-1204	195	1	the	the	DET
arjefm-1204	195	2	associated	associated	ADJ
arjefm-1204	195	3	f	f	ADJ
arjefm-1204	195	4	-	-	PUNCT
arjefm-1204	195	5	statistical	statistical	ADJ
arjefm-1204	195	6	probability	probability	NOUN
arjefm-1204	195	7	is	be	AUX
arjefm-1204	195	8	equal	equal	ADJ
arjefm-1204	195	9	to	to	ADP
arjefm-1204	195	10	0.000	0.000	NUM
arjefm-1204	195	11	.	.	PUNCT
arjefm-1204	196	1	hypothesis	hypothesis	NOUN
arjefm-1204	196	2	one	one	NUM
arjefm-1204	196	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1204	196	4	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	197	1	american	american	PROPN
arjefm-1204	197	2	research	research	PROPN
arjefm-1204	197	3	journal	journal	PROPN
arjefm-1204	197	4	of	of	ADP
arjefm-1204	197	5	economics	economic	NOUN
arjefm-1204	197	6	,	,	PUNCT
arjefm-1204	197	7	finance	finance	NOUN
arjefm-1204	197	8	and	and	CCONJ
arjefm-1204	197	9	management	management	NOUN
arjefm-1204	197	10	volume	volume	NOUN
arjefm-1204	197	11	13	13	NUM
arjefm-1204	197	12	issue	issue	NOUN
arjefm-1204	197	13	2	2	NUM
arjefm-1204	197	14	,	,	PUNCT
arjefm-1204	197	15	april	april	PROPN
arjefm-1204	197	16	–	–	PUNCT
arjefm-1204	197	17	june	june	PROPN
arjefm-1204	197	18	2025	2025	NUM
arjefm-1204	197	19	issn	issn	PROPN
arjefm-1204	197	20	:	:	PUNCT
arjefm-1204	197	21	2836	2836	NUM
arjefm-1204	197	22	-	-	SYM
arjefm-1204	197	23	9416	9416	NUM
arjefm-1204	197	24	impact	impact	NOUN
arjefm-1204	197	25	factor	factor	NOUN
arjefm-1204	197	26	:	:	PUNCT
arjefm-1204	197	27	6.41	6.41	NUM
arjefm-1204	197	28	journal	journal	NOUN
arjefm-1204	197	29	homepage	homepage	NOUN
arjefm-1204	197	30	:	:	PUNCT
arjefm-1204	197	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	197	32	email	email	NOUN
arjefm-1204	197	33	:	:	PUNCT
arjefm-1204	197	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	197	35	official	official	ADJ
arjefm-1204	197	36	journal	journal	PROPN
arjefm-1204	197	37	of	of	ADP
arjefm-1204	197	38	america	america	PROPN
arjefm-1204	197	39	serial	serial	PROPN
arjefm-1204	197	40	publication	publication	NOUN
arjefm-1204	197	41	american	american	PROPN
arjefm-1204	197	42	research	research	PROPN
arjefm-1204	197	43	journal	journal	PROPN
arjefm-1204	197	44	of	of	ADP
arjefm-1204	197	45	economics	economic	NOUN
arjefm-1204	197	46	,	,	PUNCT
arjefm-1204	197	47	finance	finance	NOUN
arjefm-1204	197	48	and	and	CCONJ
arjefm-1204	197	49	management	management	NOUN
arjefm-1204	197	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	197	51	,	,	PUNCT
arjefm-1204	197	52	email	email	NOUN
arjefm-1204	197	53	:	:	PUNCT
arjefm-1204	197	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	198	1	53	53	NUM
arjefm-1204	199	1	|	|	ADV
arjefm-1204	199	2	p	p	X
arjefm-1204	199	3	a	a	DET
arjefm-1204	199	4	g	g	NOUN
arjefm-1204	199	5	e	e	NOUN
arjefm-1204	199	6	ho1	ho1	NOUN
arjefm-1204	199	7	:	:	PUNCT
arjefm-1204	199	8	environmental	environmental	ADJ
arjefm-1204	199	9	practice	practice	NOUN
arjefm-1204	199	10	has	have	VERB
arjefm-1204	199	11	no	no	DET
arjefm-1204	199	12	significant	significant	ADJ
arjefm-1204	199	13	effect	effect	NOUN
arjefm-1204	199	14	on	on	ADP
arjefm-1204	199	15	return	return	NOUN
arjefm-1204	199	16	on	on	ADP
arjefm-1204	199	17	assets	asset	NOUN
arjefm-1204	199	18	of	of	ADP
arjefm-1204	199	19	manufacturing	manufacturing	NOUN
arjefm-1204	199	20	firms	firm	NOUN
arjefm-1204	199	21	in	in	ADP
arjefm-1204	199	22	nigeria	nigeria	PROPN
arjefm-1204	199	23	.	.	PUNCT
arjefm-1204	200	1	the	the	DET
arjefm-1204	200	2	evidence	evidence	NOUN
arjefm-1204	200	3	provided	provide	VERB
arjefm-1204	200	4	by	by	ADP
arjefm-1204	200	5	the	the	DET
arjefm-1204	200	6	regression	regression	NOUN
arjefm-1204	200	7	result	result	NOUN
arjefm-1204	200	8	of	of	ADP
arjefm-1204	200	9	the	the	DET
arjefm-1204	200	10	model	model	NOUN
arjefm-1204	200	11	showed	show	VERB
arjefm-1204	200	12	that	that	SCONJ
arjefm-1204	200	13	the	the	DET
arjefm-1204	200	14	variable	variable	NOUN
arjefm-1204	200	15	of	of	ADP
arjefm-1204	200	16	environmental	environmental	ADJ
arjefm-1204	200	17	disclosure	disclosure	NOUN
arjefm-1204	200	18	had	have	VERB
arjefm-1204	200	19	a	a	DET
arjefm-1204	200	20	positive	positive	ADJ
arjefm-1204	200	21	coefficient	coefficient	NOUN
arjefm-1204	200	22	of	of	ADP
arjefm-1204	200	23	0.0032	0.0032	NUM
arjefm-1204	200	24	and	and	CCONJ
arjefm-1204	200	25	a	a	DET
arjefm-1204	200	26	p	p	NOUN
arjefm-1204	200	27	-	-	PUNCT
arjefm-1204	200	28	value	value	NOUN
arjefm-1204	200	29	of	of	ADP
arjefm-1204	200	30	0.040	0.040	NUM
arjefm-1204	200	31	which	which	PRON
arjefm-1204	200	32	was	be	AUX
arjefm-1204	200	33	significant	significant	ADJ
arjefm-1204	200	34	at	at	ADP
arjefm-1204	200	35	5	5	NUM
arjefm-1204	200	36	%	%	NOUN
arjefm-1204	200	37	level	level	NOUN
arjefm-1204	200	38	.	.	PUNCT
arjefm-1204	201	1	hypothesis	hypothesis	NOUN
arjefm-1204	201	2	two	two	NUM
arjefm-1204	201	3	ho2	ho2	PROPN
arjefm-1204	201	4	:	:	PUNCT
arjefm-1204	201	5	social	social	ADJ
arjefm-1204	201	6	practice	practice	NOUN
arjefm-1204	201	7	disclosure	disclosure	NOUN
arjefm-1204	201	8	has	have	VERB
arjefm-1204	201	9	no	no	DET
arjefm-1204	201	10	significant	significant	ADJ
arjefm-1204	201	11	effect	effect	NOUN
arjefm-1204	201	12	on	on	ADP
arjefm-1204	201	13	return	return	NOUN
arjefm-1204	201	14	on	on	ADP
arjefm-1204	201	15	assets	asset	NOUN
arjefm-1204	201	16	of	of	ADP
arjefm-1204	201	17	manufacturing	manufacturing	NOUN
arjefm-1204	201	18	firms	firm	NOUN
arjefm-1204	201	19	in	in	ADP
arjefm-1204	201	20	nigeria	nigeria	PROPN
arjefm-1204	201	21	.	.	PUNCT
arjefm-1204	202	1	the	the	DET
arjefm-1204	202	2	evidence	evidence	NOUN
arjefm-1204	202	3	provided	provide	VERB
arjefm-1204	202	4	by	by	ADP
arjefm-1204	202	5	the	the	DET
arjefm-1204	202	6	regression	regression	NOUN
arjefm-1204	202	7	result	result	NOUN
arjefm-1204	202	8	of	of	ADP
arjefm-1204	202	9	model	model	NOUN
arjefm-1204	202	10	showed	show	VERB
arjefm-1204	202	11	that	that	SCONJ
arjefm-1204	202	12	the	the	DET
arjefm-1204	202	13	variable	variable	NOUN
arjefm-1204	202	14	of	of	ADP
arjefm-1204	202	15	social	social	ADJ
arjefm-1204	202	16	practice	practice	NOUN
arjefm-1204	202	17	disclosure	disclosure	NOUN
arjefm-1204	202	18	had	have	VERB
arjefm-1204	202	19	a	a	DET
arjefm-1204	202	20	positive	positive	ADJ
arjefm-1204	202	21	coefficient	coefficient	NOUN
arjefm-1204	202	22	of	of	ADP
arjefm-1204	202	23	0.000390	0.000390	NUM
arjefm-1204	202	24	and	and	CCONJ
arjefm-1204	202	25	a	a	DET
arjefm-1204	202	26	p	p	NOUN
arjefm-1204	202	27	-	-	PUNCT
arjefm-1204	202	28	value	value	NOUN
arjefm-1204	202	29	of	of	ADP
arjefm-1204	202	30	0.087	0.087	NUM
arjefm-1204	202	31	which	which	PRON
arjefm-1204	202	32	was	be	AUX
arjefm-1204	202	33	significant	significant	ADJ
arjefm-1204	202	34	at	at	ADP
arjefm-1204	202	35	5	5	NUM
arjefm-1204	202	36	%	%	NOUN
arjefm-1204	202	37	level	level	NOUN
arjefm-1204	202	38	.	.	PUNCT
arjefm-1204	203	1	hypothesis	hypothesis	NOUN
arjefm-1204	203	2	three	three	NUM
arjefm-1204	203	3	ho3	ho3	NOUN
arjefm-1204	203	4	:	:	PUNCT
arjefm-1204	203	5	governance	governance	NOUN
arjefm-1204	203	6	practices	practice	NOUN
arjefm-1204	203	7	disclosure	disclosure	NOUN
arjefm-1204	203	8	has	have	VERB
arjefm-1204	203	9	no	no	DET
arjefm-1204	203	10	significant	significant	ADJ
arjefm-1204	203	11	effect	effect	NOUN
arjefm-1204	203	12	on	on	ADP
arjefm-1204	203	13	return	return	NOUN
arjefm-1204	203	14	on	on	ADP
arjefm-1204	203	15	assets	asset	NOUN
arjefm-1204	203	16	of	of	ADP
arjefm-1204	203	17	manufacturing	manufacturing	NOUN
arjefm-1204	203	18	firms	firm	NOUN
arjefm-1204	203	19	in	in	ADP
arjefm-1204	203	20	nigeria	nigeria	PROPN
arjefm-1204	203	21	.	.	PUNCT
arjefm-1204	204	1	the	the	DET
arjefm-1204	204	2	evidence	evidence	NOUN
arjefm-1204	204	3	provided	provide	VERB
arjefm-1204	204	4	by	by	ADP
arjefm-1204	204	5	the	the	DET
arjefm-1204	204	6	regression	regression	NOUN
arjefm-1204	204	7	result	result	NOUN
arjefm-1204	204	8	of	of	ADP
arjefm-1204	204	9	model	model	NOUN
arjefm-1204	204	10	showed	show	VERB
arjefm-1204	204	11	that	that	SCONJ
arjefm-1204	204	12	the	the	DET
arjefm-1204	204	13	variable	variable	NOUN
arjefm-1204	204	14	of	of	ADP
arjefm-1204	204	15	governance	governance	NOUN
arjefm-1204	204	16	practices	practice	NOUN
arjefm-1204	204	17	disclosure	disclosure	NOUN
arjefm-1204	204	18	had	have	VERB
arjefm-1204	204	19	a	a	DET
arjefm-1204	204	20	negative	negative	ADJ
arjefm-1204	204	21	coefficient	coefficient	NOUN
arjefm-1204	204	22	of	of	ADP
arjefm-1204	204	23	-0.000558	-0.000558	NOUN
arjefm-1204	204	24	and	and	CCONJ
arjefm-1204	204	25	a	a	DET
arjefm-1204	204	26	p	p	NOUN
arjefm-1204	204	27	-	-	PUNCT
arjefm-1204	204	28	value	value	NOUN
arjefm-1204	204	29	of	of	ADP
arjefm-1204	204	30	0.355	0.355	NUM
arjefm-1204	204	31	which	which	PRON
arjefm-1204	204	32	was	be	AUX
arjefm-1204	204	33	significant	significant	ADJ
arjefm-1204	204	34	at	at	ADP
arjefm-1204	204	35	5	5	NUM
arjefm-1204	204	36	%	%	NOUN
arjefm-1204	204	37	level	level	NOUN
arjefm-1204	204	38	.	.	PUNCT
arjefm-1204	205	1	discussion	discussion	NOUN
arjefm-1204	205	2	of	of	ADP
arjefm-1204	205	3	findings	finding	NOUN
arjefm-1204	205	4	the	the	DET
arjefm-1204	205	5	study	study	NOUN
arjefm-1204	205	6	regression	regression	NOUN
arjefm-1204	205	7	result	result	NOUN
arjefm-1204	205	8	of	of	ADP
arjefm-1204	205	9	the	the	DET
arjefm-1204	205	10	model	model	NOUN
arjefm-1204	205	11	showed	show	VERB
arjefm-1204	205	12	that	that	SCONJ
arjefm-1204	205	13	the	the	DET
arjefm-1204	205	14	environmental	environmental	ADJ
arjefm-1204	205	15	disclosure	disclosure	NOUN
arjefm-1204	205	16	had	have	VERB
arjefm-1204	205	17	a	a	DET
arjefm-1204	205	18	positive	positive	ADJ
arjefm-1204	205	19	coefficient	coefficient	NOUN
arjefm-1204	205	20	of	of	ADP
arjefm-1204	205	21	0.0032	0.0032	NUM
arjefm-1204	205	22	and	and	CCONJ
arjefm-1204	205	23	a	a	DET
arjefm-1204	205	24	p	p	NOUN
arjefm-1204	205	25	-	-	PUNCT
arjefm-1204	205	26	value	value	NOUN
arjefm-1204	205	27	of	of	ADP
arjefm-1204	205	28	0.040	0.040	NUM
arjefm-1204	205	29	which	which	PRON
arjefm-1204	205	30	was	be	AUX
arjefm-1204	205	31	significant	significant	ADJ
arjefm-1204	205	32	at	at	ADP
arjefm-1204	205	33	5	5	NUM
arjefm-1204	205	34	%	%	NOUN
arjefm-1204	205	35	level	level	NOUN
arjefm-1204	205	36	.	.	PUNCT
arjefm-1204	206	1	this	this	DET
arjefm-1204	206	2	result	result	NOUN
arjefm-1204	206	3	is	be	AUX
arjefm-1204	206	4	in	in	ADP
arjefm-1204	206	5	line	line	NOUN
arjefm-1204	206	6	with	with	ADP
arjefm-1204	206	7	omoye	omoye	NOUN
arjefm-1204	206	8	,	,	PUNCT
arjefm-1204	206	9	and	and	CCONJ
arjefm-1204	206	10	wilson-'oshilim	wilson-'oshilim	PROPN
arjefm-1204	206	11	,	,	PUNCT
arjefm-1204	206	12	(	(	PUNCT
arjefm-1204	206	13	2018	2018	NUM
arjefm-1204	206	14	)	)	PUNCT
arjefm-1204	206	15	who	who	PRON
arjefm-1204	206	16	found	find	VERB
arjefm-1204	206	17	that	that	DET
arjefm-1204	206	18	firm	firm	ADJ
arjefm-1204	206	19	size	size	NOUN
arjefm-1204	206	20	have	have	VERB
arjefm-1204	206	21	significant	significant	ADJ
arjefm-1204	206	22	and	and	CCONJ
arjefm-1204	206	23	positive	positive	ADJ
arjefm-1204	206	24	relationship	relationship	NOUN
arjefm-1204	206	25	with	with	ADP
arjefm-1204	206	26	environmental	environmental	ADJ
arjefm-1204	206	27	disclosure	disclosure	NOUN
arjefm-1204	206	28	.	.	PUNCT
arjefm-1204	207	1	but	but	CCONJ
arjefm-1204	207	2	nur	nur	VERB
arjefm-1204	207	3	,	,	PUNCT
arjefm-1204	207	4	suganthi	suganthi	NOUN
arjefm-1204	207	5	and	and	CCONJ
arjefm-1204	207	6	yuen	yuen	PROPN
arjefm-1204	207	7	(	(	PUNCT
arjefm-1204	207	8	2023	2023	NUM
arjefm-1204	207	9	)	)	PUNCT
arjefm-1204	207	10	results	result	NOUN
arjefm-1204	207	11	showed	show	VERB
arjefm-1204	207	12	that	that	SCONJ
arjefm-1204	207	13	individual	individual	ADJ
arjefm-1204	207	14	environmental	environmental	ADJ
arjefm-1204	207	15	score	score	NOUN
arjefm-1204	207	16	has	have	VERB
arjefm-1204	207	17	a	a	DET
arjefm-1204	207	18	negative	negative	ADJ
arjefm-1204	207	19	impact	impact	NOUN
arjefm-1204	207	20	on	on	ADP
arjefm-1204	207	21	roa	roa	PROPN
arjefm-1204	207	22	but	but	CCONJ
arjefm-1204	207	23	a	a	DET
arjefm-1204	207	24	positive	positive	ADJ
arjefm-1204	207	25	impact	impact	NOUN
arjefm-1204	207	26	on	on	ADP
arjefm-1204	207	27	roe	roe	PROPN
arjefm-1204	207	28	and	and	CCONJ
arjefm-1204	207	29	tobin	tobin	PROPN
arjefm-1204	207	30	’s	’s	PART
arjefm-1204	207	31	q.	q.	PROPN
arjefm-1204	207	32	also	also	ADV
arjefm-1204	207	33	the	the	DET
arjefm-1204	207	34	study	study	NOUN
arjefm-1204	207	35	of	of	ADP
arjefm-1204	207	36	kim	kim	PROPN
arjefm-1204	207	37	and	and	CCONJ
arjefm-1204	207	38	lee	lee	PROPN
arjefm-1204	207	39	(	(	PUNCT
arjefm-1204	207	40	2023	2023	NUM
arjefm-1204	207	41	)	)	PUNCT
arjefm-1204	207	42	results	result	NOUN
arjefm-1204	207	43	showed	show	VERB
arjefm-1204	207	44	a	a	DET
arjefm-1204	207	45	negative	negative	ADJ
arjefm-1204	207	46	association	association	NOUN
arjefm-1204	207	47	between	between	ADP
arjefm-1204	207	48	earnings	earning	NOUN
arjefm-1204	207	49	announcement	announcement	NOUN
arjefm-1204	207	50	and	and	CCONJ
arjefm-1204	207	51	esg	esg	NOUN
arjefm-1204	207	52	scores	score	NOUN
arjefm-1204	207	53	(	(	PUNCT
arjefm-1204	207	54	i.e.	i.e.	X
arjefm-1204	207	55	,	,	PUNCT
arjefm-1204	207	56	earnings	earning	NOUN
arjefm-1204	207	57	announcement	announcement	NOUN
arjefm-1204	207	58	on	on	ADP
arjefm-1204	207	59	friday	friday	PROPN
arjefm-1204	207	60	and	and	CCONJ
arjefm-1204	207	61	firms	firm	NOUN
arjefm-1204	207	62	that	that	PRON
arjefm-1204	207	63	omit	omit	VERB
arjefm-1204	207	64	preliminary	preliminary	ADJ
arjefm-1204	207	65	earnings	earning	NOUN
arjefm-1204	207	66	announcements	announcement	NOUN
arjefm-1204	207	67	)	)	PUNCT
arjefm-1204	207	68	.	.	PUNCT
arjefm-1204	208	1	yousra	yousra	PROPN
arjefm-1204	208	2	(	(	PUNCT
arjefm-1204	208	3	2018	2018	NUM
arjefm-1204	208	4	)	)	PUNCT
arjefm-1204	208	5	revealed	reveal	VERB
arjefm-1204	208	6	that	that	SCONJ
arjefm-1204	208	7	there	there	PRON
arjefm-1204	208	8	is	be	VERB
arjefm-1204	208	9	an	an	DET
arjefm-1204	208	10	insignificant	insignificant	ADJ
arjefm-1204	208	11	relationship	relationship	NOUN
arjefm-1204	208	12	between	between	ADP
arjefm-1204	208	13	firm	firm	ADJ
arjefm-1204	208	14	size	size	NOUN
arjefm-1204	208	15	and	and	CCONJ
arjefm-1204	208	16	environmental	environmental	ADJ
arjefm-1204	208	17	information	information	NOUN
arjefm-1204	208	18	disclosure	disclosure	NOUN
arjefm-1204	208	19	.	.	PUNCT
arjefm-1204	209	1	the	the	DET
arjefm-1204	209	2	hypothesis	hypothesis	NOUN
arjefm-1204	209	3	result	result	NOUN
arjefm-1204	209	4	showed	show	VERB
arjefm-1204	209	5	that	that	SCONJ
arjefm-1204	209	6	the	the	DET
arjefm-1204	209	7	variable	variable	NOUN
arjefm-1204	209	8	of	of	ADP
arjefm-1204	209	9	social	social	ADJ
arjefm-1204	209	10	practice	practice	NOUN
arjefm-1204	209	11	disclosure	disclosure	NOUN
arjefm-1204	209	12	had	have	VERB
arjefm-1204	209	13	a	a	DET
arjefm-1204	209	14	positive	positive	ADJ
arjefm-1204	209	15	coefficient	coefficient	NOUN
arjefm-1204	209	16	of	of	ADP
arjefm-1204	209	17	0.000390	0.000390	NUM
arjefm-1204	209	18	and	and	CCONJ
arjefm-1204	209	19	a	a	DET
arjefm-1204	209	20	p	p	NOUN
arjefm-1204	209	21	-	-	PUNCT
arjefm-1204	209	22	value	value	NOUN
arjefm-1204	209	23	of	of	ADP
arjefm-1204	209	24	0.087	0.087	NUM
arjefm-1204	209	25	which	which	PRON
arjefm-1204	209	26	was	be	AUX
arjefm-1204	209	27	significant	significant	ADJ
arjefm-1204	209	28	at	at	ADP
arjefm-1204	209	29	5	5	NUM
arjefm-1204	209	30	%	%	NOUN
arjefm-1204	209	31	level	level	NOUN
arjefm-1204	209	32	.	.	PUNCT
arjefm-1204	210	1	this	this	DET
arjefm-1204	210	2	result	result	NOUN
arjefm-1204	210	3	is	be	AUX
arjefm-1204	210	4	in	in	ADP
arjefm-1204	210	5	line	line	NOUN
arjefm-1204	210	6	with	with	ADP
arjefm-1204	210	7	rahcmatulloh	rahcmatulloh	NOUN
arjefm-1204	210	8	,	,	PUNCT
arjefm-1204	210	9	and	and	CCONJ
arjefm-1204	210	10	suranta	suranta	NOUN
arjefm-1204	210	11	(	(	PUNCT
arjefm-1204	210	12	2023	2023	NUM
arjefm-1204	210	13	)	)	PUNCT
arjefm-1204	210	14	which	which	PRON
arjefm-1204	210	15	reported	report	VERB
arjefm-1204	210	16	that	that	SCONJ
arjefm-1204	210	17	the	the	DET
arjefm-1204	210	18	esg	esg	PROPN
arjefm-1204	210	19	has	have	VERB
arjefm-1204	210	20	a	a	DET
arjefm-1204	210	21	positive	positive	ADJ
arjefm-1204	210	22	and	and	CCONJ
arjefm-1204	210	23	statistically	statistically	ADV
arjefm-1204	210	24	significant	significant	ADJ
arjefm-1204	210	25	influence	influence	NOUN
arjefm-1204	210	26	on	on	ADP
arjefm-1204	210	27	roa	roa	PROPN
arjefm-1204	210	28	.	.	PUNCT
arjefm-1204	211	1	this	this	DET
arjefm-1204	211	2	result	result	NOUN
arjefm-1204	211	3	disagreed	disagree	VERB
arjefm-1204	211	4	with	with	ADP
arjefm-1204	211	5	nur	nur	NOUN
arjefm-1204	211	6	,	,	PUNCT
arjefm-1204	211	7	suganthi	suganthi	NOUN
arjefm-1204	211	8	and	and	CCONJ
arjefm-1204	211	9	yuen	yuen	PROPN
arjefm-1204	211	10	(	(	PUNCT
arjefm-1204	211	11	2023	2023	NUM
arjefm-1204	211	12	)	)	PUNCT
arjefm-1204	211	13	who	who	PRON
arjefm-1204	211	14	showed	show	VERB
arjefm-1204	211	15	that	that	SCONJ
arjefm-1204	211	16	social	social	ADJ
arjefm-1204	211	17	disclosure	disclosure	NOUN
arjefm-1204	211	18	on	on	ADP
arjefm-1204	211	19	its	its	PRON
arjefm-1204	211	20	own	own	ADJ
arjefm-1204	211	21	has	have	VERB
arjefm-1204	211	22	an	an	DET
arjefm-1204	211	23	insignificant	insignificant	ADJ
arjefm-1204	211	24	negative	negative	ADJ
arjefm-1204	211	25	impact	impact	NOUN
arjefm-1204	211	26	on	on	ADP
arjefm-1204	211	27	on	on	ADP
arjefm-1204	211	28	roa	roa	PROPN
arjefm-1204	211	29	.	.	PUNCT
arjefm-1204	212	1	the	the	DET
arjefm-1204	212	2	evidence	evidence	NOUN
arjefm-1204	212	3	provided	provide	VERB
arjefm-1204	212	4	by	by	ADP
arjefm-1204	212	5	the	the	DET
arjefm-1204	212	6	regression	regression	NOUN
arjefm-1204	212	7	result	result	NOUN
arjefm-1204	212	8	of	of	ADP
arjefm-1204	212	9	model	model	NOUN
arjefm-1204	212	10	showed	show	VERB
arjefm-1204	212	11	that	that	SCONJ
arjefm-1204	212	12	the	the	DET
arjefm-1204	212	13	variable	variable	NOUN
arjefm-1204	212	14	of	of	ADP
arjefm-1204	212	15	governance	governance	NOUN
arjefm-1204	212	16	practices	practice	NOUN
arjefm-1204	212	17	disclosure	disclosure	NOUN
arjefm-1204	212	18	had	have	VERB
arjefm-1204	212	19	a	a	DET
arjefm-1204	212	20	negative	negative	ADJ
arjefm-1204	212	21	coefficient	coefficient	NOUN
arjefm-1204	212	22	of	of	ADP
arjefm-1204	212	23	-0.000558	-0.000558	NOUN
arjefm-1204	212	24	and	and	CCONJ
arjefm-1204	212	25	a	a	DET
arjefm-1204	212	26	p	p	NOUN
arjefm-1204	212	27	-	-	PUNCT
arjefm-1204	212	28	value	value	NOUN
arjefm-1204	212	29	of	of	ADP
arjefm-1204	212	30	0.355	0.355	NUM
arjefm-1204	212	31	which	which	PRON
arjefm-1204	212	32	was	be	AUX
arjefm-1204	212	33	significant	significant	ADJ
arjefm-1204	212	34	at	at	ADP
arjefm-1204	212	35	5	5	NUM
arjefm-1204	212	36	%	%	NOUN
arjefm-1204	212	37	level	level	NOUN
arjefm-1204	212	38	.	.	PUNCT
arjefm-1204	213	1	this	this	DET
arjefm-1204	213	2	result	result	NOUN
arjefm-1204	213	3	affirmed	affirm	VERB
arjefm-1204	213	4	the	the	DET
arjefm-1204	213	5	finding	finding	NOUN
arjefm-1204	213	6	of	of	ADP
arjefm-1204	213	7	nur	nur	NOUN
arjefm-1204	213	8	,	,	PUNCT
arjefm-1204	213	9	suganthi	suganthi	NOUN
arjefm-1204	213	10	and	and	CCONJ
arjefm-1204	213	11	yuen	yuen	PROPN
arjefm-1204	213	12	(	(	PUNCT
arjefm-1204	213	13	2023	2023	NUM
arjefm-1204	213	14	)	)	PUNCT
arjefm-1204	213	15	who	who	PRON
arjefm-1204	213	16	found	find	VERB
arjefm-1204	213	17	that	that	SCONJ
arjefm-1204	213	18	the	the	DET
arjefm-1204	213	19	governance	governance	NOUN
arjefm-1204	213	20	practice	practice	NOUN
arjefm-1204	213	21	disclosure	disclosure	NOUN
arjefm-1204	213	22	has	have	VERB
arjefm-1204	213	23	an	an	DET
arjefm-1204	213	24	insignificant	insignificant	ADJ
arjefm-1204	213	25	effect	effect	NOUN
arjefm-1204	213	26	on	on	ADP
arjefm-1204	213	27	roa	roa	PROPN
arjefm-1204	213	28	.	.	PUNCT
arjefm-1204	214	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	214	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	215	1	american	american	PROPN
arjefm-1204	215	2	research	research	PROPN
arjefm-1204	215	3	journal	journal	PROPN
arjefm-1204	215	4	of	of	ADP
arjefm-1204	215	5	economics	economic	NOUN
arjefm-1204	215	6	,	,	PUNCT
arjefm-1204	215	7	finance	finance	NOUN
arjefm-1204	215	8	and	and	CCONJ
arjefm-1204	215	9	management	management	NOUN
arjefm-1204	215	10	volume	volume	NOUN
arjefm-1204	215	11	13	13	NUM
arjefm-1204	215	12	issue	issue	NOUN
arjefm-1204	215	13	2	2	NUM
arjefm-1204	215	14	,	,	PUNCT
arjefm-1204	215	15	april	april	PROPN
arjefm-1204	215	16	–	–	PUNCT
arjefm-1204	215	17	june	june	PROPN
arjefm-1204	215	18	2025	2025	NUM
arjefm-1204	215	19	issn	issn	PROPN
arjefm-1204	215	20	:	:	PUNCT
arjefm-1204	215	21	2836	2836	NUM
arjefm-1204	215	22	-	-	SYM
arjefm-1204	215	23	9416	9416	NUM
arjefm-1204	215	24	impact	impact	NOUN
arjefm-1204	215	25	factor	factor	NOUN
arjefm-1204	215	26	:	:	PUNCT
arjefm-1204	215	27	6.41	6.41	NUM
arjefm-1204	215	28	journal	journal	NOUN
arjefm-1204	215	29	homepage	homepage	NOUN
arjefm-1204	215	30	:	:	PUNCT
arjefm-1204	215	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	215	32	email	email	NOUN
arjefm-1204	215	33	:	:	PUNCT
arjefm-1204	215	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	215	35	official	official	ADJ
arjefm-1204	215	36	journal	journal	PROPN
arjefm-1204	215	37	of	of	ADP
arjefm-1204	215	38	america	america	PROPN
arjefm-1204	215	39	serial	serial	PROPN
arjefm-1204	215	40	publication	publication	NOUN
arjefm-1204	215	41	american	american	PROPN
arjefm-1204	215	42	research	research	PROPN
arjefm-1204	215	43	journal	journal	PROPN
arjefm-1204	215	44	of	of	ADP
arjefm-1204	215	45	economics	economic	NOUN
arjefm-1204	215	46	,	,	PUNCT
arjefm-1204	215	47	finance	finance	NOUN
arjefm-1204	215	48	and	and	CCONJ
arjefm-1204	215	49	management	management	NOUN
arjefm-1204	215	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	215	51	,	,	PUNCT
arjefm-1204	215	52	email	email	NOUN
arjefm-1204	215	53	:	:	PUNCT
arjefm-1204	215	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	216	1	54	54	NUM
arjefm-1204	217	1	|	|	ADV
arjefm-1204	217	2	p	p	NOUN
arjefm-1204	217	3	a	a	DET
arjefm-1204	217	4	g	g	NOUN
arjefm-1204	217	5	e	e	NOUN
arjefm-1204	217	6	conclusion	conclusion	NOUN
arjefm-1204	217	7	and	and	CCONJ
arjefm-1204	217	8	recommendations	recommendation	NOUN
arjefm-1204	217	9	conclusions	conclusion	NOUN
arjefm-1204	217	10	this	this	DET
arjefm-1204	217	11	study	study	NOUN
arjefm-1204	217	12	determined	determine	VERB
arjefm-1204	217	13	the	the	DET
arjefm-1204	217	14	environmental	environmental	ADJ
arjefm-1204	217	15	,	,	PUNCT
arjefm-1204	217	16	social	social	ADJ
arjefm-1204	217	17	and	and	CCONJ
arjefm-1204	217	18	governance	governance	NOUN
arjefm-1204	217	19	practices	practice	NOUN
arjefm-1204	217	20	on	on	ADP
arjefm-1204	217	21	corporate	corporate	ADJ
arjefm-1204	217	22	performance	performance	NOUN
arjefm-1204	217	23	of	of	ADP
arjefm-1204	217	24	two	two	NUM
arjefm-1204	217	25	selected	select	VERB
arjefm-1204	217	26	firms	firm	NOUN
arjefm-1204	217	27	in	in	ADP
arjefm-1204	217	28	nigeria	nigeria	PROPN
arjefm-1204	217	29	.	.	PUNCT
arjefm-1204	218	1	the	the	DET
arjefm-1204	218	2	study	study	NOUN
arjefm-1204	218	3	employed	employ	VERB
arjefm-1204	218	4	environmental	environmental	ADJ
arjefm-1204	218	5	disclosure	disclosure	NOUN
arjefm-1204	218	6	,	,	PUNCT
arjefm-1204	218	7	social	social	ADJ
arjefm-1204	218	8	disclosure	disclosure	NOUN
arjefm-1204	218	9	and	and	CCONJ
arjefm-1204	218	10	corporate	corporate	ADJ
arjefm-1204	218	11	governance	governance	NOUN
arjefm-1204	218	12	disclosure	disclosure	NOUN
arjefm-1204	218	13	as	as	ADP
arjefm-1204	218	14	the	the	DET
arjefm-1204	218	15	independent	independent	ADJ
arjefm-1204	218	16	variables	variable	NOUN
arjefm-1204	218	17	and	and	CCONJ
arjefm-1204	218	18	return	return	VERB
arjefm-1204	218	19	on	on	ADP
arjefm-1204	218	20	assets	asset	NOUN
arjefm-1204	218	21	as	as	ADP
arjefm-1204	218	22	the	the	DET
arjefm-1204	218	23	dependent	dependent	ADJ
arjefm-1204	218	24	variable	variable	NOUN
arjefm-1204	218	25	.	.	PUNCT
arjefm-1204	219	1	data	datum	NOUN
arjefm-1204	219	2	were	be	AUX
arjefm-1204	219	3	analyzed	analyze	VERB
arjefm-1204	219	4	with	with	ADP
arjefm-1204	219	5	descriptive	descriptive	ADJ
arjefm-1204	219	6	statistics	statistic	NOUN
arjefm-1204	219	7	,	,	PUNCT
arjefm-1204	219	8	and	and	CCONJ
arjefm-1204	219	9	the	the	DET
arjefm-1204	219	10	hypotheses	hypothesis	NOUN
arjefm-1204	219	11	were	be	AUX
arjefm-1204	219	12	tested	test	VERB
arjefm-1204	219	13	inferential	inferential	ADJ
arjefm-1204	219	14	statistics	statistic	NOUN
arjefm-1204	219	15	.	.	PUNCT
arjefm-1204	220	1	the	the	DET
arjefm-1204	220	2	study	study	NOUN
arjefm-1204	220	3	regression	regression	NOUN
arjefm-1204	220	4	result	result	NOUN
arjefm-1204	220	5	of	of	ADP
arjefm-1204	220	6	the	the	DET
arjefm-1204	220	7	model	model	NOUN
arjefm-1204	220	8	showed	show	VERB
arjefm-1204	220	9	that	that	SCONJ
arjefm-1204	220	10	the	the	DET
arjefm-1204	220	11	environmental	environmental	ADJ
arjefm-1204	220	12	disclosure	disclosure	NOUN
arjefm-1204	220	13	had	have	VERB
arjefm-1204	220	14	a	a	DET
arjefm-1204	220	15	positive	positive	ADJ
arjefm-1204	220	16	coefficient	coefficient	NOUN
arjefm-1204	220	17	of	of	ADP
arjefm-1204	220	18	0.0032	0.0032	NUM
arjefm-1204	220	19	and	and	CCONJ
arjefm-1204	220	20	a	a	DET
arjefm-1204	220	21	p	p	NOUN
arjefm-1204	220	22	-	-	PUNCT
arjefm-1204	220	23	value	value	NOUN
arjefm-1204	220	24	of	of	ADP
arjefm-1204	220	25	0.040	0.040	NUM
arjefm-1204	220	26	which	which	PRON
arjefm-1204	220	27	was	be	AUX
arjefm-1204	220	28	significant	significant	ADJ
arjefm-1204	220	29	at	at	ADP
arjefm-1204	220	30	5	5	NUM
arjefm-1204	220	31	%	%	NOUN
arjefm-1204	220	32	level	level	NOUN
arjefm-1204	220	33	.	.	PUNCT
arjefm-1204	221	1	the	the	DET
arjefm-1204	221	2	hypothesis	hypothesis	NOUN
arjefm-1204	221	3	result	result	NOUN
arjefm-1204	221	4	showed	show	VERB
arjefm-1204	221	5	that	that	SCONJ
arjefm-1204	221	6	the	the	DET
arjefm-1204	221	7	variable	variable	NOUN
arjefm-1204	221	8	of	of	ADP
arjefm-1204	221	9	social	social	ADJ
arjefm-1204	221	10	practice	practice	NOUN
arjefm-1204	221	11	disclosure	disclosure	NOUN
arjefm-1204	221	12	had	have	VERB
arjefm-1204	221	13	a	a	DET
arjefm-1204	221	14	positive	positive	ADJ
arjefm-1204	221	15	coefficient	coefficient	NOUN
arjefm-1204	221	16	of	of	ADP
arjefm-1204	221	17	0.000390	0.000390	NUM
arjefm-1204	221	18	and	and	CCONJ
arjefm-1204	221	19	a	a	DET
arjefm-1204	221	20	pvalue	pvalue	NOUN
arjefm-1204	221	21	of	of	ADP
arjefm-1204	221	22	0.087	0.087	NUM
arjefm-1204	221	23	which	which	PRON
arjefm-1204	221	24	was	be	AUX
arjefm-1204	221	25	significant	significant	ADJ
arjefm-1204	221	26	at	at	ADP
arjefm-1204	221	27	5	5	NUM
arjefm-1204	221	28	%	%	NOUN
arjefm-1204	221	29	level	level	NOUN
arjefm-1204	221	30	.	.	PUNCT
arjefm-1204	222	1	the	the	DET
arjefm-1204	222	2	evidence	evidence	NOUN
arjefm-1204	222	3	provided	provide	VERB
arjefm-1204	222	4	by	by	ADP
arjefm-1204	222	5	the	the	DET
arjefm-1204	222	6	regression	regression	NOUN
arjefm-1204	222	7	result	result	NOUN
arjefm-1204	222	8	of	of	ADP
arjefm-1204	222	9	model	model	NOUN
arjefm-1204	222	10	showed	show	VERB
arjefm-1204	222	11	that	that	SCONJ
arjefm-1204	222	12	the	the	DET
arjefm-1204	222	13	variable	variable	NOUN
arjefm-1204	222	14	of	of	ADP
arjefm-1204	222	15	governance	governance	NOUN
arjefm-1204	222	16	practices	practice	NOUN
arjefm-1204	222	17	disclosure	disclosure	NOUN
arjefm-1204	222	18	had	have	VERB
arjefm-1204	222	19	a	a	DET
arjefm-1204	222	20	negative	negative	ADJ
arjefm-1204	222	21	coefficient	coefficient	NOUN
arjefm-1204	222	22	of	of	ADP
arjefm-1204	222	23	0.000558	0.000558	NUM
arjefm-1204	222	24	and	and	CCONJ
arjefm-1204	222	25	a	a	DET
arjefm-1204	222	26	p	p	NOUN
arjefm-1204	222	27	-	-	PUNCT
arjefm-1204	222	28	value	value	NOUN
arjefm-1204	222	29	of	of	ADP
arjefm-1204	222	30	0.355	0.355	NUM
arjefm-1204	222	31	which	which	PRON
arjefm-1204	222	32	was	be	AUX
arjefm-1204	222	33	significant	significant	ADJ
arjefm-1204	222	34	at	at	ADP
arjefm-1204	222	35	5	5	NUM
arjefm-1204	222	36	%	%	NOUN
arjefm-1204	222	37	level	level	NOUN
arjefm-1204	222	38	.	.	PUNCT
arjefm-1204	223	1	company	company	NOUN
arjefm-1204	223	2	’s	’s	PART
arjefm-1204	223	3	sustainability	sustainability	NOUN
arjefm-1204	223	4	performance	performance	NOUN
arjefm-1204	223	5	as	as	SCONJ
arjefm-1204	223	6	shown	show	VERB
arjefm-1204	223	7	by	by	ADP
arjefm-1204	223	8	the	the	DET
arjefm-1204	223	9	esg	esg	PROPN
arjefm-1204	223	10	performance	performance	NOUN
arjefm-1204	223	11	consists	consist	VERB
arjefm-1204	223	12	of	of	ADP
arjefm-1204	223	13	the	the	DET
arjefm-1204	223	14	environmental	environmental	ADJ
arjefm-1204	223	15	,	,	PUNCT
arjefm-1204	223	16	social	social	ADJ
arjefm-1204	223	17	,	,	PUNCT
arjefm-1204	223	18	and	and	CCONJ
arjefm-1204	223	19	governance	governance	NOUN
arjefm-1204	223	20	aspects	aspect	NOUN
arjefm-1204	223	21	that	that	PRON
arjefm-1204	223	22	must	must	AUX
arjefm-1204	223	23	be	be	AUX
arjefm-1204	223	24	maintained	maintain	VERB
arjefm-1204	223	25	and	and	CCONJ
arjefm-1204	223	26	improved	improve	VERB
arjefm-1204	223	27	from	from	ADP
arjefm-1204	223	28	time	time	NOUN
arjefm-1204	223	29	to	to	ADP
arjefm-1204	223	30	time	time	NOUN
arjefm-1204	223	31	.	.	PUNCT
arjefm-1204	224	1	this	this	PRON
arjefm-1204	224	2	can	can	AUX
arjefm-1204	224	3	be	be	AUX
arjefm-1204	224	4	structured	structure	VERB
arjefm-1204	224	5	by	by	ADP
arjefm-1204	224	6	integrating	integrate	VERB
arjefm-1204	224	7	the	the	DET
arjefm-1204	224	8	esg	esg	PROPN
arjefm-1204	224	9	framework	framework	NOUN
arjefm-1204	224	10	,	,	PUNCT
arjefm-1204	224	11	milestones	milestone	NOUN
arjefm-1204	224	12	,	,	PUNCT
arjefm-1204	224	13	manufacturing	manufacturing	NOUN
arjefm-1204	224	14	firm	firm	NOUN
arjefm-1204	224	15	’s	’s	PART
arjefm-1204	224	16	activities	activity	NOUN
arjefm-1204	224	17	and	and	CCONJ
arjefm-1204	224	18	documentation	documentation	NOUN
arjefm-1204	224	19	of	of	ADP
arjefm-1204	224	20	the	the	DET
arjefm-1204	224	21	esg	esg	NOUN
arjefm-1204	224	22	into	into	ADP
arjefm-1204	224	23	the	the	DET
arjefm-1204	224	24	firm	firm	NOUN
arjefm-1204	224	25	’s	’s	PART
arjefm-1204	224	26	operation	operation	NOUN
arjefm-1204	224	27	.	.	PUNCT
arjefm-1204	225	1	by	by	ADP
arjefm-1204	225	2	having	have	VERB
arjefm-1204	225	3	sustainability	sustainability	NOUN
arjefm-1204	225	4	esg	esg	NOUN
arjefm-1204	225	5	activities	activity	NOUN
arjefm-1204	225	6	,	,	PUNCT
arjefm-1204	225	7	company	company	NOUN
arjefm-1204	225	8	will	will	AUX
arjefm-1204	225	9	have	have	VERB
arjefm-1204	225	10	solid	solid	ADJ
arjefm-1204	225	11	esg	esg	NOUN
arjefm-1204	225	12	performance	performance	NOUN
arjefm-1204	225	13	by	by	ADP
arjefm-1204	225	14	third	third	ADJ
arjefm-1204	225	15	party	party	NOUN
arjefm-1204	225	16	,	,	PUNCT
arjefm-1204	225	17	leading	lead	VERB
arjefm-1204	225	18	to	to	ADP
arjefm-1204	225	19	increased	increase	VERB
arjefm-1204	225	20	firm	firm	ADJ
arjefm-1204	225	21	value	value	NOUN
arjefm-1204	225	22	for	for	ADP
arjefm-1204	225	23	the	the	DET
arjefm-1204	225	24	firm	firm	NOUN
arjefm-1204	225	25	that	that	PRON
arjefm-1204	225	26	,	,	PUNCT
arjefm-1204	225	27	in	in	ADP
arjefm-1204	225	28	turn	turn	NOUN
arjefm-1204	225	29	,	,	PUNCT
arjefm-1204	225	30	will	will	AUX
arjefm-1204	225	31	increase	increase	VERB
arjefm-1204	225	32	the	the	DET
arjefm-1204	225	33	welfare	welfare	NOUN
arjefm-1204	225	34	of	of	ADP
arjefm-1204	225	35	the	the	DET
arjefm-1204	225	36	stakeholder	stakeholder	NOUN
arjefm-1204	225	37	.	.	PUNCT
arjefm-1204	226	1	while	while	SCONJ
arjefm-1204	226	2	the	the	DET
arjefm-1204	226	3	significance	significance	NOUN
arjefm-1204	226	4	of	of	ADP
arjefm-1204	226	5	specific	specific	ADJ
arjefm-1204	226	6	esg	esg	PROPN
arjefm-1204	226	7	components	component	NOUN
arjefm-1204	226	8	varies	vary	VERB
arjefm-1204	226	9	,	,	PUNCT
arjefm-1204	226	10	they	they	PRON
arjefm-1204	226	11	all	all	PRON
arjefm-1204	226	12	contribute	contribute	VERB
arjefm-1204	226	13	to	to	ADP
arjefm-1204	226	14	the	the	DET
arjefm-1204	226	15	creation	creation	NOUN
arjefm-1204	226	16	of	of	ADP
arjefm-1204	226	17	longterm	longterm	ADJ
arjefm-1204	226	18	shareholder	shareholder	NOUN
arjefm-1204	226	19	value	value	NOUN
arjefm-1204	226	20	.	.	PUNCT
arjefm-1204	227	1	companies	company	NOUN
arjefm-1204	227	2	that	that	PRON
arjefm-1204	227	3	embrace	embrace	VERB
arjefm-1204	227	4	esg	esg	NOUN
arjefm-1204	227	5	concerns	concern	NOUN
arjefm-1204	227	6	not	not	PART
arjefm-1204	227	7	only	only	ADV
arjefm-1204	227	8	align	align	VERB
arjefm-1204	227	9	with	with	ADP
arjefm-1204	227	10	changing	change	VERB
arjefm-1204	227	11	societal	societal	ADJ
arjefm-1204	227	12	expectations	expectation	NOUN
arjefm-1204	227	13	,	,	PUNCT
arjefm-1204	227	14	but	but	CCONJ
arjefm-1204	227	15	they	they	PRON
arjefm-1204	227	16	also	also	ADV
arjefm-1204	227	17	stand	stand	VERB
arjefm-1204	227	18	to	to	PART
arjefm-1204	227	19	improve	improve	VERB
arjefm-1204	227	20	their	their	PRON
arjefm-1204	227	21	reputations	reputation	NOUN
arjefm-1204	227	22	,	,	PUNCT
arjefm-1204	227	23	attract	attract	VERB
arjefm-1204	227	24	ethical	ethical	ADJ
arjefm-1204	227	25	investors	investor	NOUN
arjefm-1204	227	26	,	,	PUNCT
arjefm-1204	227	27	and	and	CCONJ
arjefm-1204	227	28	ultimately	ultimately	ADV
arjefm-1204	227	29	contribute	contribute	VERB
arjefm-1204	227	30	to	to	ADP
arjefm-1204	227	31	the	the	DET
arjefm-1204	227	32	long	long	ADJ
arjefm-1204	227	33	-	-	PUNCT
arjefm-1204	227	34	term	term	NOUN
arjefm-1204	227	35	increase	increase	NOUN
arjefm-1204	227	36	of	of	ADP
arjefm-1204	227	37	shareholder	shareholder	NOUN
arjefm-1204	227	38	value	value	NOUN
arjefm-1204	227	39	.	.	PUNCT
arjefm-1204	228	1	it	it	PRON
arjefm-1204	228	2	is	be	AUX
arjefm-1204	228	3	therefore	therefore	ADV
arjefm-1204	228	4	safe	safe	ADJ
arjefm-1204	228	5	to	to	PART
arjefm-1204	228	6	conclude	conclude	VERB
arjefm-1204	228	7	that	that	SCONJ
arjefm-1204	228	8	esg	esg	PROPN
arjefm-1204	228	9	variables	variable	NOUN
arjefm-1204	228	10	and	and	CCONJ
arjefm-1204	228	11	shareholder	shareholder	NOUN
arjefm-1204	228	12	wealth	wealth	NOUN
arjefm-1204	228	13	emerges	emerge	VERB
arjefm-1204	228	14	as	as	ADP
arjefm-1204	228	15	a	a	DET
arjefm-1204	228	16	fundamental	fundamental	ADJ
arjefm-1204	228	17	need	need	NOUN
arjefm-1204	228	18	for	for	ADP
arjefm-1204	228	19	firms	firm	NOUN
arjefm-1204	228	20	seeking	seek	VERB
arjefm-1204	228	21	long	long	ADJ
arjefm-1204	228	22	-	-	PUNCT
arjefm-1204	228	23	term	term	NOUN
arjefm-1204	228	24	success	success	NOUN
arjefm-1204	228	25	in	in	ADP
arjefm-1204	228	26	today	today	NOUN
arjefm-1204	228	27	's	's	PART
arjefm-1204	228	28	dynamic	dynamic	ADJ
arjefm-1204	228	29	corporate	corporate	ADJ
arjefm-1204	228	30	market	market	NOUN
arjefm-1204	228	31	in	in	ADP
arjefm-1204	228	32	nigeria	nigeria	PROPN
arjefm-1204	228	33	.	.	PUNCT
arjefm-1204	229	1	recommendations	recommendation	NOUN
arjefm-1204	229	2	based	base	VERB
arjefm-1204	229	3	on	on	ADP
arjefm-1204	229	4	the	the	DET
arjefm-1204	229	5	outcome	outcome	NOUN
arjefm-1204	229	6	of	of	ADP
arjefm-1204	229	7	the	the	DET
arjefm-1204	229	8	study	study	NOUN
arjefm-1204	229	9	,	,	PUNCT
arjefm-1204	229	10	the	the	DET
arjefm-1204	229	11	following	follow	VERB
arjefm-1204	229	12	are	be	AUX
arjefm-1204	229	13	our	our	PRON
arjefm-1204	229	14	recommendations	recommendation	NOUN
arjefm-1204	229	15	:	:	PUNCT
arjefm-1204	230	1	1	1	X
arjefm-1204	230	2	.	.	X
arjefm-1204	230	3	since	since	SCONJ
arjefm-1204	230	4	environmental	environmental	ADJ
arjefm-1204	230	5	,	,	PUNCT
arjefm-1204	230	6	sustainability	sustainability	NOUN
arjefm-1204	230	7	disclosures	disclosure	NOUN
arjefm-1204	230	8	positively	positively	ADV
arjefm-1204	230	9	affects	affect	VERB
arjefm-1204	230	10	financial	financial	ADJ
arjefm-1204	230	11	performance	performance	NOUN
arjefm-1204	230	12	,	,	PUNCT
arjefm-1204	230	13	the	the	DET
arjefm-1204	230	14	companies	company	NOUN
arjefm-1204	230	15	need	need	VERB
arjefm-1204	230	16	to	to	PART
arjefm-1204	230	17	develop	develop	VERB
arjefm-1204	230	18	and	and	CCONJ
arjefm-1204	230	19	publicize	publicize	VERB
arjefm-1204	230	20	detailed	detailed	ADJ
arjefm-1204	230	21	environmental	environmental	ADJ
arjefm-1204	230	22	policies	policy	NOUN
arjefm-1204	230	23	and	and	CCONJ
arjefm-1204	230	24	practices	practice	NOUN
arjefm-1204	230	25	.	.	PUNCT
arjefm-1204	231	1	this	this	PRON
arjefm-1204	231	2	includes	include	VERB
arjefm-1204	231	3	reporting	reporting	NOUN
arjefm-1204	231	4	on	on	ADP
arjefm-1204	231	5	emissions	emission	NOUN
arjefm-1204	231	6	reductions	reduction	NOUN
arjefm-1204	231	7	,	,	PUNCT
arjefm-1204	231	8	waste	waste	NOUN
arjefm-1204	231	9	management	management	NOUN
arjefm-1204	231	10	,	,	PUNCT
arjefm-1204	231	11	and	and	CCONJ
arjefm-1204	231	12	resource	resource	NOUN
arjefm-1204	231	13	conservation	conservation	NOUN
arjefm-1204	231	14	efforts	effort	NOUN
arjefm-1204	231	15	.	.	PUNCT
arjefm-1204	232	1	2	2	X
arjefm-1204	232	2	.	.	X
arjefm-1204	232	3	the	the	DET
arjefm-1204	232	4	manufacturing	manufacturing	NOUN
arjefm-1204	232	5	firms	firm	NOUN
arjefm-1204	232	6	should	should	AUX
arjefm-1204	232	7	advance	advance	VERB
arjefm-1204	232	8	and	and	CCONJ
arjefm-1204	232	9	disclose	disclose	VERB
arjefm-1204	232	10	creativities	creativity	NOUN
arjefm-1204	232	11	on	on	ADP
arjefm-1204	232	12	corporate	corporate	ADJ
arjefm-1204	232	13	social	social	ADJ
arjefm-1204	232	14	responsibility	responsibility	NOUN
arjefm-1204	232	15	matters	matter	NOUN
arjefm-1204	232	16	,	,	PUNCT
arjefm-1204	232	17	employee	employee	NOUN
arjefm-1204	232	18	welfare	welfare	NOUN
arjefm-1204	232	19	,	,	PUNCT
arjefm-1204	232	20	community	community	NOUN
arjefm-1204	232	21	engagement	engagement	NOUN
arjefm-1204	232	22	,	,	PUNCT
arjefm-1204	232	23	and	and	CCONJ
arjefm-1204	232	24	focus	focus	VERB
arjefm-1204	232	25	on	on	ADP
arjefm-1204	232	26	social	social	ADJ
arjefm-1204	232	27	issues	issue	NOUN
arjefm-1204	232	28	that	that	PRON
arjefm-1204	232	29	are	be	AUX
arjefm-1204	232	30	relevant	relevant	ADJ
arjefm-1204	232	31	to	to	ADP
arjefm-1204	232	32	their	their	PRON
arjefm-1204	232	33	operational	operational	ADJ
arjefm-1204	232	34	areas	area	NOUN
arjefm-1204	232	35	,	,	PUNCT
arjefm-1204	232	36	such	such	ADJ
arjefm-1204	232	37	as	as	ADP
arjefm-1204	232	38	community	community	NOUN
arjefm-1204	232	39	health	health	NOUN
arjefm-1204	232	40	,	,	PUNCT
arjefm-1204	232	41	education	education	NOUN
arjefm-1204	232	42	,	,	PUNCT
arjefm-1204	232	43	and	and	CCONJ
arjefm-1204	232	44	job	job	NOUN
arjefm-1204	232	45	creation	creation	NOUN
arjefm-1204	232	46	,	,	PUNCT
arjefm-1204	232	47	especially	especially	ADV
arjefm-1204	232	48	in	in	ADP
arjefm-1204	232	49	regions	region	NOUN
arjefm-1204	232	50	impacted	impact	VERB
arjefm-1204	232	51	by	by	ADP
arjefm-1204	232	52	oil	oil	NOUN
arjefm-1204	232	53	and	and	CCONJ
arjefm-1204	232	54	gas	gas	NOUN
arjefm-1204	232	55	activities	activity	NOUN
arjefm-1204	232	56	.	.	PUNCT
arjefm-1204	233	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	233	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	234	1	american	american	PROPN
arjefm-1204	234	2	research	research	PROPN
arjefm-1204	234	3	journal	journal	PROPN
arjefm-1204	234	4	of	of	ADP
arjefm-1204	234	5	economics	economic	NOUN
arjefm-1204	234	6	,	,	PUNCT
arjefm-1204	234	7	finance	finance	NOUN
arjefm-1204	234	8	and	and	CCONJ
arjefm-1204	234	9	management	management	NOUN
arjefm-1204	234	10	volume	volume	NOUN
arjefm-1204	234	11	13	13	NUM
arjefm-1204	234	12	issue	issue	NOUN
arjefm-1204	234	13	2	2	NUM
arjefm-1204	234	14	,	,	PUNCT
arjefm-1204	234	15	april	april	PROPN
arjefm-1204	234	16	–	–	PUNCT
arjefm-1204	234	17	june	june	PROPN
arjefm-1204	234	18	2025	2025	NUM
arjefm-1204	234	19	issn	issn	PROPN
arjefm-1204	234	20	:	:	PUNCT
arjefm-1204	234	21	2836	2836	NUM
arjefm-1204	234	22	-	-	SYM
arjefm-1204	234	23	9416	9416	NUM
arjefm-1204	234	24	impact	impact	NOUN
arjefm-1204	234	25	factor	factor	NOUN
arjefm-1204	234	26	:	:	PUNCT
arjefm-1204	234	27	6.41	6.41	NUM
arjefm-1204	234	28	journal	journal	NOUN
arjefm-1204	234	29	homepage	homepage	NOUN
arjefm-1204	234	30	:	:	PUNCT
arjefm-1204	234	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	234	32	email	email	NOUN
arjefm-1204	234	33	:	:	PUNCT
arjefm-1204	234	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	234	35	official	official	ADJ
arjefm-1204	234	36	journal	journal	PROPN
arjefm-1204	234	37	of	of	ADP
arjefm-1204	234	38	america	america	PROPN
arjefm-1204	234	39	serial	serial	PROPN
arjefm-1204	234	40	publication	publication	NOUN
arjefm-1204	234	41	american	american	PROPN
arjefm-1204	234	42	research	research	PROPN
arjefm-1204	234	43	journal	journal	PROPN
arjefm-1204	234	44	of	of	ADP
arjefm-1204	234	45	economics	economic	NOUN
arjefm-1204	234	46	,	,	PUNCT
arjefm-1204	234	47	finance	finance	NOUN
arjefm-1204	234	48	and	and	CCONJ
arjefm-1204	234	49	management	management	NOUN
arjefm-1204	234	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	234	51	,	,	PUNCT
arjefm-1204	234	52	email	email	NOUN
arjefm-1204	234	53	:	:	PUNCT
arjefm-1204	234	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	235	1	55	55	NUM
arjefm-1204	236	1	|	|	ADV
arjefm-1204	236	2	p	p	NOUN
arjefm-1204	236	3	a	a	DET
arjefm-1204	236	4	g	g	NOUN
arjefm-1204	236	5	e	e	NOUN
arjefm-1204	236	6	3	3	X
arjefm-1204	236	7	.	.	PUNCT
arjefm-1204	237	1	governance	governance	NOUN
arjefm-1204	237	2	sustainability	sustainability	NOUN
arjefm-1204	237	3	disclosures	disclosure	NOUN
arjefm-1204	237	4	were	be	AUX
arjefm-1204	237	5	found	find	VERB
arjefm-1204	237	6	to	to	PART
arjefm-1204	237	7	have	have	VERB
arjefm-1204	237	8	the	the	DET
arjefm-1204	237	9	negative	negative	ADJ
arjefm-1204	237	10	effect	effect	NOUN
arjefm-1204	237	11	on	on	ADP
arjefm-1204	237	12	firms	firm	NOUN
arjefm-1204	237	13	’	’	PART
arjefm-1204	237	14	performance	performance	NOUN
arjefm-1204	237	15	.	.	PUNCT
arjefm-1204	238	1	this	this	PRON
arjefm-1204	238	2	suggested	suggest	VERB
arjefm-1204	238	3	that	that	SCONJ
arjefm-1204	238	4	investors	investor	NOUN
arjefm-1204	238	5	are	be	AUX
arjefm-1204	238	6	reluctant	reluctant	ADJ
arjefm-1204	238	7	in	in	ADP
arjefm-1204	238	8	placing	place	VERB
arjefm-1204	238	9	high	high	ADJ
arjefm-1204	238	10	importance	importance	NOUN
arjefm-1204	238	11	on	on	ADP
arjefm-1204	238	12	transparency	transparency	NOUN
arjefm-1204	238	13	,	,	PUNCT
arjefm-1204	238	14	ethical	ethical	ADJ
arjefm-1204	238	15	practices	practice	NOUN
arjefm-1204	238	16	,	,	PUNCT
arjefm-1204	238	17	and	and	CCONJ
arjefm-1204	238	18	corporate	corporate	ADJ
arjefm-1204	238	19	accountability	accountability	NOUN
arjefm-1204	238	20	.	.	PUNCT
arjefm-1204	239	1	references	reference	NOUN
arjefm-1204	239	2	al	al	PROPN
arjefm-1204	239	3	amosh	amosh	PROPN
arjefm-1204	239	4	,	,	PUNCT
arjefm-1204	239	5	h.	h.	PROPN
arjefm-1204	239	6	,	,	PUNCT
arjefm-1204	239	7	khatib	khatib	PROPN
arjefm-1204	239	8	,	,	PUNCT
arjefm-1204	239	9	s.	s.	PROPN
arjefm-1204	239	10	f.	f.	PROPN
arjefm-1204	239	11	a.	a.	PROPN
arjefm-1204	239	12	,	,	PUNCT
arjefm-1204	239	13	&	&	CCONJ
arjefm-1204	239	14	ananzeh	ananzeh	PROPN
arjefm-1204	239	15	,	,	PUNCT
arjefm-1204	239	16	h.	h.	PROPN
arjefm-1204	239	17	(	(	PUNCT
arjefm-1204	239	18	2022	2022	NUM
arjefm-1204	239	19	)	)	PUNCT
arjefm-1204	239	20	.	.	PUNCT
arjefm-1204	240	1	environmental	environmental	ADJ
arjefm-1204	240	2	,	,	PUNCT
arjefm-1204	240	3	social	social	ADJ
arjefm-1204	240	4	and	and	CCONJ
arjefm-1204	240	5	governance	governance	NOUN
arjefm-1204	240	6	impact	impact	NOUN
arjefm-1204	240	7	on	on	ADP
arjefm-1204	240	8	financial	financial	ADJ
arjefm-1204	240	9	performance	performance	NOUN
arjefm-1204	240	10	:	:	PUNCT
arjefm-1204	240	11	evidence	evidence	NOUN
arjefm-1204	240	12	from	from	ADP
arjefm-1204	240	13	the	the	DET
arjefm-1204	240	14	levant	levant	ADJ
arjefm-1204	240	15	countries	country	NOUN
arjefm-1204	240	16	.	.	PUNCT
arjefm-1204	241	1	corporate	corporate	ADJ
arjefm-1204	241	2	governance	governance	NOUN
arjefm-1204	241	3	:	:	PUNCT
arjefm-1204	241	4	the	the	DET
arjefm-1204	241	5	international	international	ADJ
arjefm-1204	241	6	journal	journal	NOUN
arjefm-1204	241	7	of	of	ADP
arjefm-1204	241	8	business	business	NOUN
arjefm-1204	241	9	in	in	ADP
arjefm-1204	241	10	society	society	NOUN
arjefm-1204	241	11	,	,	PUNCT
arjefm-1204	241	12	23(3	23(3	NUM
arjefm-1204	241	13	)	)	PUNCT
arjefm-1204	241	14	,	,	PUNCT
arjefm-1204	241	15	493–513	493–513	NUM
arjefm-1204	241	16	.	.	PUNCT
arjefm-1204	242	1	https://doi	https://doi	PROPN
arjefm-1204	242	2	.	.	PUNCT
arjefm-1204	242	3	org/10.1108	org/10.1108	PROPN
arjefm-1204	242	4	/	/	SYM
arjefm-1204	242	5	cg-032022	cg-032022	NOUN
arjefm-1204	242	6	-	-	PUNCT
arjefm-1204	242	7	0105	0105	NUM
arjefm-1204	242	8	aragón	aragón	PROPN
arjefm-1204	242	9	-	-	PUNCT
arjefm-1204	242	10	correa	correa	PROPN
arjefm-1204	242	11	,	,	PUNCT
arjefm-1204	242	12	j.	j.	PROPN
arjefm-1204	242	13	a.	a.	PROPN
arjefm-1204	242	14	hurtado	hurtado	PROPN
arjefm-1204	242	15	-	-	PUNCT
arjefm-1204	242	16	torres	torre	NOUN
arjefm-1204	242	17	,	,	PUNCT
arjefm-1204	242	18	n.	n.	PROPN
arjefm-1204	242	19	sharma	sharma	PROPN
arjefm-1204	242	20	,	,	PUNCT
arjefm-1204	242	21	s.	s.	PROPN
arjefm-1204	242	22	and	and	CCONJ
arjefm-1204	242	23	garcía	garcía	ADJ
arjefm-1204	242	24	-	-	PUNCT
arjefm-1204	242	25	morales	morale	NOUN
arjefm-1204	242	26	,	,	PUNCT
arjefm-1204	242	27	v.	v.	PROPN
arjefm-1204	242	28	j.	j.	PROPN
arjefm-1204	242	29	(	(	PUNCT
arjefm-1204	242	30	2008).“environmental	2008).“environmental	NUM
arjefm-1204	242	31	strategy	strategy	NOUN
arjefm-1204	242	32	and	and	CCONJ
arjefm-1204	242	33	performance	performance	NOUN
arjefm-1204	242	34	in	in	ADP
arjefm-1204	242	35	small	small	ADJ
arjefm-1204	242	36	firms	firm	NOUN
arjefm-1204	242	37	:	:	PUNCT
arjefm-1204	242	38	a	a	DET
arjefm-1204	242	39	resource	resource	NOUN
arjefm-1204	242	40	-	-	PUNCT
arjefm-1204	242	41	based	base	VERB
arjefm-1204	242	42	perspective	perspective	NOUN
arjefm-1204	242	43	,	,	PUNCT
arjefm-1204	242	44	”	"	PUNCT
arjefm-1204	242	45	journal	journal	NOUN
arjefm-1204	242	46	of	of	ADP
arjefm-1204	242	47	environmental	environmental	ADJ
arjefm-1204	242	48	management	management	NOUN
arjefm-1204	242	49	,	,	PUNCT
arjefm-1204	242	50	vol	vol	NOUN
arjefm-1204	242	51	.	.	PROPN
arjefm-1204	242	52	86	86	NUM
arjefm-1204	242	53	,	,	PUNCT
arjefm-1204	242	54	no	no	INTJ
arjefm-1204	242	55	.	.	NOUN
arjefm-1204	242	56	1	1	NUM
arjefm-1204	242	57	,	,	PUNCT
arjefm-1204	242	58	pp	pp	ADJ
arjefm-1204	242	59	.	.	PUNCT
arjefm-1204	243	1	88–103	88–103	NUM
arjefm-1204	243	2	,	,	PUNCT
arjefm-1204	243	3	2008	2008	NUM
arjefm-1204	243	4	.	.	PUNCT
arjefm-1204	244	1	reporting	report	VERB
arjefm-1204	244	2	in	in	ADP
arjefm-1204	244	3	australia	australia	PROPN
arjefm-1204	244	4	.	.	PUNCT
arjefm-1204	245	1	australian	australian	ADJ
arjefm-1204	245	2	accounting	accounting	NOUN
arjefm-1204	245	3	review	review	PROPN
arjefm-1204	245	4	,	,	PUNCT
arjefm-1204	245	5	23(1	23(1	NOUN
arjefm-1204	245	6	)	)	PUNCT
arjefm-1204	245	7	,	,	PUNCT
arjefm-1204	245	8	67	67	NUM
arjefm-1204	245	9	-	-	SYM
arjefm-1204	245	10	87	87	NUM
arjefm-1204	245	11	.	.	PUNCT
arjefm-1204	246	1	arvidsson	arvidsson	PROPN
arjefm-1204	246	2	,	,	PUNCT
arjefm-1204	246	3	s.	s.	PROPN
arjefm-1204	246	4	(	(	PUNCT
arjefm-1204	246	5	2010	2010	NUM
arjefm-1204	246	6	)	)	PUNCT
arjefm-1204	246	7	.	.	PUNCT
arjefm-1204	247	1	communication	communication	NOUN
arjefm-1204	247	2	of	of	ADP
arjefm-1204	247	3	corporate	corporate	ADJ
arjefm-1204	247	4	social	social	ADJ
arjefm-1204	247	5	responsibility	responsibility	NOUN
arjefm-1204	247	6	:	:	PUNCT
arjefm-1204	247	7	a	a	DET
arjefm-1204	247	8	study	study	NOUN
arjefm-1204	247	9	of	of	ADP
arjefm-1204	247	10	the	the	DET
arjefm-1204	247	11	views	view	NOUN
arjefm-1204	247	12	of	of	ADP
arjefm-1204	247	13	management	management	NOUN
arjefm-1204	247	14	teams	team	NOUN
arjefm-1204	247	15	in	in	ADP
arjefm-1204	247	16	large	large	ADJ
arjefm-1204	247	17	companies	company	NOUN
arjefm-1204	247	18	.	.	PUNCT
arjefm-1204	248	1	journal	journal	PROPN
arjefm-1204	248	2	of	of	ADP
arjefm-1204	248	3	business	business	NOUN
arjefm-1204	248	4	ethics	ethic	NOUN
arjefm-1204	248	5	,	,	PUNCT
arjefm-1204	248	6	96(3	96(3	NOUN
arjefm-1204	248	7	)	)	PUNCT
arjefm-1204	248	8	,	,	PUNCT
arjefm-1204	248	9	339	339	NUM
arjefm-1204	248	10	-	-	SYM
arjefm-1204	248	11	354	354	NUM
arjefm-1204	248	12	.	.	PUNCT
arjefm-1204	249	1	ambec	ambec	PROPN
arjefm-1204	249	2	,	,	PUNCT
arjefm-1204	249	3	s.	s.	PROPN
arjefm-1204	249	4	,	,	PUNCT
arjefm-1204	249	5	cohen	cohen	PROPN
arjefm-1204	249	6	,	,	PUNCT
arjefm-1204	249	7	m.	m.	NOUN
arjefm-1204	249	8	a.	a.	PROPN
arjefm-1204	249	9	,	,	PUNCT
arjefm-1204	249	10	elgie	elgie	PROPN
arjefm-1204	249	11	,	,	PUNCT
arjefm-1204	249	12	s.	s.	PROPN
arjefm-1204	249	13	,	,	PUNCT
arjefm-1204	249	14	&	&	CCONJ
arjefm-1204	249	15	lanoie	lanoie	PROPN
arjefm-1204	249	16	,	,	PUNCT
arjefm-1204	249	17	p.	p.	NOUN
arjefm-1204	249	18	(	(	PUNCT
arjefm-1204	249	19	2013	2013	NUM
arjefm-1204	249	20	)	)	PUNCT
arjefm-1204	249	21	.	.	PUNCT
arjefm-1204	250	1	the	the	DET
arjefm-1204	250	2	porter	porter	NOUN
arjefm-1204	250	3	hypothesis	hypothesis	NOUN
arjefm-1204	250	4	at	at	ADP
arjefm-1204	250	5	20	20	NUM
arjefm-1204	250	6	:	:	PUNCT
arjefm-1204	250	7	can	can	AUX
arjefm-1204	250	8	environmental	environmental	ADJ
arjefm-1204	250	9	regulation	regulation	NOUN
arjefm-1204	250	10	enhance	enhance	VERB
arjefm-1204	250	11	innovation	innovation	NOUN
arjefm-1204	250	12	and	and	CCONJ
arjefm-1204	250	13	competitiveness	competitiveness	NOUN
arjefm-1204	250	14	?	?	PUNCT
arjefm-1204	251	1	review	review	NOUN
arjefm-1204	251	2	of	of	ADP
arjefm-1204	251	3	environmental	environmental	ADJ
arjefm-1204	251	4	economics	economic	NOUN
arjefm-1204	251	5	and	and	CCONJ
arjefm-1204	251	6	policy	policy	NOUN
arjefm-1204	251	7	,	,	PUNCT
arjefm-1204	251	8	7	7	NUM
arjefm-1204	251	9	,	,	PUNCT
arjefm-1204	251	10	2–22	2–22	PROPN
arjefm-1204	251	11	.	.	PUNCT
arjefm-1204	251	12	https://doi.org/10.2139/ssrn.1682001	https://doi.org/10.2139/ssrn.1682001	PROPN
arjefm-1204	251	13	.	.	PUNCT
arjefm-1204	252	1	berber	berber	NOUN
arjefm-1204	252	2	,	,	PUNCT
arjefm-1204	252	3	n.	n.	PROPN
arjefm-1204	252	4	,	,	PUNCT
arjefm-1204	252	5	aleksić	aleksić	PROPN
arjefm-1204	252	6	,	,	PUNCT
arjefm-1204	252	7	m.	m.	NOUN
arjefm-1204	252	8	,	,	PUNCT
arjefm-1204	252	9	slavić	slavić	PROPN
arjefm-1204	252	10	,	,	PUNCT
arjefm-1204	252	11	a.	a.	PROPN
arjefm-1204	252	12	,	,	PUNCT
arjefm-1204	252	13	&	&	CCONJ
arjefm-1204	252	14	strugar	strugar	PROPN
arjefm-1204	252	15	jelača	jelača	PROPN
arjefm-1204	252	16	,	,	PUNCT
arjefm-1204	252	17	m.	m.	NOUN
arjefm-1204	252	18	(	(	PUNCT
arjefm-1204	252	19	2022	2022	NUM
arjefm-1204	252	20	)	)	PUNCT
arjefm-1204	252	21	.	.	PUNCT
arjefm-1204	253	1	the	the	DET
arjefm-1204	253	2	relationship	relationship	NOUN
arjefm-1204	253	3	between	between	ADP
arjefm-1204	253	4	corporate	corporate	ADJ
arjefm-1204	253	5	social	social	ADJ
arjefm-1204	253	6	responsibility	responsibility	NOUN
arjefm-1204	253	7	and	and	CCONJ
arjefm-1204	253	8	corporate	corporate	ADJ
arjefm-1204	253	9	reputation	reputation	NOUN
arjefm-1204	253	10	in	in	ADP
arjefm-1204	253	11	serbia	serbia	PROPN
arjefm-1204	253	12	.	.	PUNCT
arjefm-1204	254	1	engineering	engineering	NOUN
arjefm-1204	254	2	economics	economic	NOUN
arjefm-1204	254	3	,	,	PUNCT
arjefm-1204	254	4	33(3	33(3	NOUN
arjefm-1204	254	5	)	)	PUNCT
arjefm-1204	254	6	,	,	PUNCT
arjefm-1204	254	7	232	232	NUM
arjefm-1204	254	8	–	–	PUNCT
arjefm-1204	254	9	245	245	NUM
arjefm-1204	254	10	.	.	PUNCT
arjefm-1204	255	1	https://doi.org/10.5755/j01.ee.33.3.29316	https://doi.org/10.5755/j01.ee.33.3.29316	PROPN
arjefm-1204	255	2	bassen	bassen	PROPN
arjefm-1204	255	3	,	,	PUNCT
arjefm-1204	255	4	a.	a.	PROPN
arjefm-1204	255	5	,	,	PUNCT
arjefm-1204	255	6	&	&	CCONJ
arjefm-1204	255	7	kovacs	kovacs	PROPN
arjefm-1204	255	8	,	,	PUNCT
arjefm-1204	255	9	a.	a.	PROPN
arjefm-1204	255	10	m.	m.	PROPN
arjefm-1204	255	11	m.	m.	NOUN
arjefm-1204	255	12	(	(	PUNCT
arjefm-1204	255	13	2008	2008	NUM
arjefm-1204	255	14	)	)	PUNCT
arjefm-1204	255	15	.	.	PUNCT
arjefm-1204	256	1	environmental	environmental	ADJ
arjefm-1204	256	2	,	,	PUNCT
arjefm-1204	256	3	social	social	ADJ
arjefm-1204	256	4	and	and	CCONJ
arjefm-1204	256	5	governance	governance	NOUN
arjefm-1204	256	6	key	key	ADJ
arjefm-1204	256	7	performance	performance	NOUN
arjefm-1204	256	8	indicators	indicator	NOUN
arjefm-1204	256	9	from	from	ADP
arjefm-1204	256	10	a	a	DET
arjefm-1204	256	11	capital	capital	NOUN
arjefm-1204	256	12	market	market	NOUN
arjefm-1204	256	13	perspective	perspective	NOUN
arjefm-1204	256	14	.	.	PUNCT
arjefm-1204	257	1	zeitschrift	zeitschrift	PROPN
arjefm-1204	257	2	für	für	PROPN
arjefm-1204	257	3	wirtschafts	wirtschaft	NOUN
arjefm-1204	257	4	-	-	PUNCT
arjefm-1204	257	5	und	und	NOUN
arjefm-1204	257	6	unternehmensethik(9/2	unternehmensethik(9/2	NOUN
arjefm-1204	257	7	)	)	PUNCT
arjefm-1204	257	8	,	,	PUNCT
arjefm-1204	257	9	182	182	NUM
arjefm-1204	257	10	-	-	SYM
arjefm-1204	257	11	192	192	NUM
arjefm-1204	257	12	.	.	PUNCT
arjefm-1204	258	1	barnett	barnett	PROPN
arjefm-1204	258	2	,	,	PUNCT
arjefm-1204	258	3	m.	m.	NOUN
arjefm-1204	258	4	l.	l.	PROPN
arjefm-1204	258	5	and	and	CCONJ
arjefm-1204	258	6	salomon	salomon	PROPN
arjefm-1204	258	7	,	,	PUNCT
arjefm-1204	258	8	r.	r.	PROPN
arjefm-1204	258	9	m.	m.	PROPN
arjefm-1204	258	10	(	(	PUNCT
arjefm-1204	258	11	2012	2012	NUM
arjefm-1204	258	12	)	)	PUNCT
arjefm-1204	258	13	.	.	PUNCT
arjefm-1204	259	1	does	do	AUX
arjefm-1204	259	2	it	it	PRON
arjefm-1204	259	3	pay	pay	VERB
arjefm-1204	259	4	to	to	PART
arjefm-1204	259	5	be	be	AUX
arjefm-1204	259	6	really	really	ADV
arjefm-1204	259	7	good	good	ADJ
arjefm-1204	259	8	?	?	PUNCT
arjefm-1204	260	1	addressing	address	VERB
arjefm-1204	260	2	the	the	DET
arjefm-1204	260	3	shape	shape	NOUN
arjefm-1204	260	4	of	of	ADP
arjefm-1204	260	5	the	the	DET
arjefm-1204	260	6	relationship	relationship	NOUN
arjefm-1204	260	7	between	between	ADP
arjefm-1204	260	8	social	social	ADJ
arjefm-1204	260	9	and	and	CCONJ
arjefm-1204	260	10	financial	financial	ADJ
arjefm-1204	260	11	performance	performance	NOUN
arjefm-1204	260	12	,	,	PUNCT
arjefm-1204	260	13	”	"	PUNCT
arjefm-1204	260	14	strategic	strategic	ADJ
arjefm-1204	260	15	management	management	NOUN
arjefm-1204	260	16	journal	journal	NOUN
arjefm-1204	260	17	,	,	PUNCT
arjefm-1204	260	18	vol	vol	NOUN
arjefm-1204	260	19	.	.	PROPN
arjefm-1204	261	1	33	33	NUM
arjefm-1204	261	2	,	,	PUNCT
arjefm-1204	261	3	no	no	INTJ
arjefm-1204	261	4	.	.	NOUN
arjefm-1204	261	5	11	11	NUM
arjefm-1204	261	6	,	,	PUNCT
arjefm-1204	261	7	pp	pp	ADJ
arjefm-1204	261	8	.	.	PUNCT
arjefm-1204	262	1	1304–1320	1304–1320	NUM
arjefm-1204	262	2	,	,	PUNCT
arjefm-1204	262	3	2012	2012	NUM
arjefm-1204	262	4	.	.	PUNCT
arjefm-1204	263	1	benvenuto	benvenuto	NOUN
arjefm-1204	263	2	,	,	PUNCT
arjefm-1204	263	3	m.	m.	NOUN
arjefm-1204	263	4	,	,	PUNCT
arjefm-1204	263	5	avram	avram	PROPN
arjefm-1204	263	6	,	,	PUNCT
arjefm-1204	263	7	r.	r.	PROPN
arjefm-1204	263	8	l.	l.	PROPN
arjefm-1204	263	9	,	,	PUNCT
arjefm-1204	263	10	avram	avram	PROPN
arjefm-1204	263	11	,	,	PUNCT
arjefm-1204	263	12	a.	a.	PROPN
arjefm-1204	263	13	,	,	PUNCT
arjefm-1204	263	14	&	&	CCONJ
arjefm-1204	263	15	viola	viola	PROPN
arjefm-1204	263	16	,	,	PUNCT
arjefm-1204	263	17	c.	c.	PROPN
arjefm-1204	263	18	(	(	PUNCT
arjefm-1204	263	19	2021	2021	NUM
arjefm-1204	263	20	)	)	PUNCT
arjefm-1204	263	21	.	.	PUNCT
arjefm-1204	264	1	assessing	assess	VERB
arjefm-1204	264	2	the	the	DET
arjefm-1204	264	3	impact	impact	NOUN
arjefm-1204	264	4	of	of	ADP
arjefm-1204	264	5	corporate	corporate	ADJ
arjefm-1204	264	6	governance	governance	NOUN
arjefm-1204	264	7	index	index	NOUN
arjefm-1204	264	8	on	on	ADP
arjefm-1204	264	9	financial	financial	ADJ
arjefm-1204	264	10	performance	performance	NOUN
arjefm-1204	264	11	in	in	ADP
arjefm-1204	264	12	the	the	DET
arjefm-1204	264	13	romanian	romanian	ADJ
arjefm-1204	264	14	and	and	CCONJ
arjefm-1204	264	15	italian	italian	ADJ
arjefm-1204	264	16	banking	banking	NOUN
arjefm-1204	264	17	systems	system	NOUN
arjefm-1204	264	18	.	.	PUNCT
arjefm-1204	265	1	sustainability	sustainability	NOUN
arjefm-1204	265	2	,	,	PUNCT
arjefm-1204	265	3	13(10	13(10	NUM
arjefm-1204	265	4	)	)	PUNCT
arjefm-1204	265	5	,	,	PUNCT
arjefm-1204	265	6	5535	5535	NUM
arjefm-1204	265	7	.	.	PUNCT
arjefm-1204	266	1	https://	https://	PROPN
arjefm-1204	266	2	doi.org/10.3390/su13105535	doi.org/10.3390/su13105535	PROPN
arjefm-1204	266	3	.	.	PUNCT
arjefm-1204	267	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	267	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	268	1	american	american	PROPN
arjefm-1204	268	2	research	research	PROPN
arjefm-1204	268	3	journal	journal	PROPN
arjefm-1204	268	4	of	of	ADP
arjefm-1204	268	5	economics	economic	NOUN
arjefm-1204	268	6	,	,	PUNCT
arjefm-1204	268	7	finance	finance	NOUN
arjefm-1204	268	8	and	and	CCONJ
arjefm-1204	268	9	management	management	NOUN
arjefm-1204	268	10	volume	volume	NOUN
arjefm-1204	268	11	13	13	NUM
arjefm-1204	268	12	issue	issue	NOUN
arjefm-1204	268	13	2	2	NUM
arjefm-1204	268	14	,	,	PUNCT
arjefm-1204	268	15	april	april	PROPN
arjefm-1204	268	16	–	–	PUNCT
arjefm-1204	268	17	june	june	PROPN
arjefm-1204	268	18	2025	2025	NUM
arjefm-1204	268	19	issn	issn	PROPN
arjefm-1204	268	20	:	:	PUNCT
arjefm-1204	268	21	2836	2836	NUM
arjefm-1204	268	22	-	-	SYM
arjefm-1204	268	23	9416	9416	NUM
arjefm-1204	268	24	impact	impact	NOUN
arjefm-1204	268	25	factor	factor	NOUN
arjefm-1204	268	26	:	:	PUNCT
arjefm-1204	268	27	6.41	6.41	NUM
arjefm-1204	268	28	journal	journal	NOUN
arjefm-1204	268	29	homepage	homepage	NOUN
arjefm-1204	268	30	:	:	PUNCT
arjefm-1204	268	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	268	32	email	email	NOUN
arjefm-1204	268	33	:	:	PUNCT
arjefm-1204	268	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	268	35	official	official	ADJ
arjefm-1204	268	36	journal	journal	PROPN
arjefm-1204	268	37	of	of	ADP
arjefm-1204	268	38	america	america	PROPN
arjefm-1204	268	39	serial	serial	PROPN
arjefm-1204	268	40	publication	publication	NOUN
arjefm-1204	268	41	american	american	PROPN
arjefm-1204	268	42	research	research	PROPN
arjefm-1204	268	43	journal	journal	PROPN
arjefm-1204	268	44	of	of	ADP
arjefm-1204	268	45	economics	economic	NOUN
arjefm-1204	268	46	,	,	PUNCT
arjefm-1204	268	47	finance	finance	NOUN
arjefm-1204	268	48	and	and	CCONJ
arjefm-1204	268	49	management	management	NOUN
arjefm-1204	268	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	268	51	,	,	PUNCT
arjefm-1204	268	52	email	email	NOUN
arjefm-1204	268	53	:	:	PUNCT
arjefm-1204	268	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	269	1	56	56	NUM
arjefm-1204	270	1	|	|	ADV
arjefm-1204	270	2	p	p	NOUN
arjefm-1204	270	3	a	a	DET
arjefm-1204	270	4	g	g	PROPN
arjefm-1204	270	5	e	e	PROPN
arjefm-1204	270	6	chang	chang	PROPN
arjefm-1204	270	7	,	,	PUNCT
arjefm-1204	270	8	y.-j	y.-j	PROPN
arjefm-1204	270	9	.	.	PROPN
arjefm-1204	270	10	,	,	PUNCT
arjefm-1204	270	11	&	&	CCONJ
arjefm-1204	270	12	lee	lee	PROPN
arjefm-1204	270	13	,	,	PUNCT
arjefm-1204	270	14	b.-h	b.-h	PROPN
arjefm-1204	270	15	.	.	PUNCT
arjefm-1204	271	1	(	(	PUNCT
arjefm-1204	271	2	2022	2022	NUM
arjefm-1204	271	3	)	)	PUNCT
arjefm-1204	271	4	.	.	PUNCT
arjefm-1204	272	1	the	the	DET
arjefm-1204	272	2	impact	impact	NOUN
arjefm-1204	272	3	of	of	ADP
arjefm-1204	272	4	esg	esg	NOUN
arjefm-1204	272	5	activities	activity	NOUN
arjefm-1204	272	6	on	on	ADP
arjefm-1204	272	7	firm	firm	ADJ
arjefm-1204	272	8	value	value	NOUN
arjefm-1204	272	9	:	:	PUNCT
arjefm-1204	272	10	multi	multi	ADJ
arjefm-1204	272	11	-	-	ADJ
arjefm-1204	272	12	level	level	ADJ
arjefm-1204	272	13	analysis	analysis	NOUN
arjefm-1204	272	14	of	of	ADP
arjefm-1204	272	15	industrial	industrial	ADJ
arjefm-1204	272	16	characteristics	characteristic	NOUN
arjefm-1204	272	17	.	.	PUNCT
arjefm-1204	273	1	sustainability	sustainability	NOUN
arjefm-1204	273	2	,	,	PUNCT
arjefm-1204	273	3	14(21	14(21	NUM
arjefm-1204	273	4	)	)	PUNCT
arjefm-1204	273	5	,	,	PUNCT
arjefm-1204	273	6	14444	14444	NUM
arjefm-1204	273	7	.	.	PUNCT
arjefm-1204	274	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
arjefm-1204	274	2	su142114444	su142114444	PROPN
arjefm-1204	274	3	.	.	PUNCT
arjefm-1204	275	1	chen	chen	PROPN
arjefm-1204	275	2	,	,	PUNCT
arjefm-1204	275	3	y.	y.	PROPN
arjefm-1204	275	4	,	,	PUNCT
arjefm-1204	275	5	&	&	CCONJ
arjefm-1204	275	6	ma	ma	PROPN
arjefm-1204	275	7	,	,	PUNCT
arjefm-1204	275	8	y.	y.	PROPN
arjefm-1204	275	9	(	(	PUNCT
arjefm-1204	275	10	2021	2021	NUM
arjefm-1204	275	11	)	)	PUNCT
arjefm-1204	275	12	.	.	PUNCT
arjefm-1204	276	1	does	do	AUX
arjefm-1204	276	2	green	green	ADJ
arjefm-1204	276	3	investment	investment	NOUN
arjefm-1204	276	4	improve	improve	VERB
arjefm-1204	276	5	energy	energy	NOUN
arjefm-1204	276	6	firm	firm	ADJ
arjefm-1204	276	7	performance	performance	NOUN
arjefm-1204	276	8	?	?	PUNCT
arjefm-1204	277	1	energy	energy	NOUN
arjefm-1204	277	2	policy	policy	NOUN
arjefm-1204	277	3	,	,	PUNCT
arjefm-1204	277	4	153	153	NUM
arjefm-1204	277	5	,	,	PUNCT
arjefm-1204	277	6	112252	112252	NUM
arjefm-1204	277	7	.	.	PUNCT
arjefm-1204	278	1	https://doi.org/	https://doi.org/	VERB
arjefm-1204	278	2	10.1016	10.1016	NUM
arjefm-1204	278	3	/	/	SYM
arjefm-1204	278	4	j.enpol.2021.112252	j.enpol.2021.112252	PROPN
arjefm-1204	278	5	chien	chien	PROPN
arjefm-1204	278	6	,	,	PUNCT
arjefm-1204	278	7	f.	f.	PROPN
arjefm-1204	278	8	(	(	PUNCT
arjefm-1204	278	9	2023	2023	NUM
arjefm-1204	278	10	)	)	PUNCT
arjefm-1204	278	11	.	.	PUNCT
arjefm-1204	279	1	the	the	DET
arjefm-1204	279	2	impact	impact	NOUN
arjefm-1204	279	3	of	of	ADP
arjefm-1204	279	4	green	green	ADJ
arjefm-1204	279	5	investment	investment	NOUN
arjefm-1204	279	6	,	,	PUNCT
arjefm-1204	279	7	eco	eco	NOUN
arjefm-1204	279	8	-	-	PUNCT
arjefm-1204	279	9	innovation	innovation	NOUN
arjefm-1204	279	10	,	,	PUNCT
arjefm-1204	279	11	and	and	CCONJ
arjefm-1204	279	12	financial	financial	ADJ
arjefm-1204	279	13	inclusion	inclusion	NOUN
arjefm-1204	279	14	on	on	ADP
arjefm-1204	279	15	sustainable	sustainable	ADJ
arjefm-1204	279	16	development	development	NOUN
arjefm-1204	279	17	:	:	PUNCT
arjefm-1204	279	18	evidence	evidence	NOUN
arjefm-1204	279	19	from	from	ADP
arjefm-1204	279	20	china	china	PROPN
arjefm-1204	279	21	.	.	PUNCT
arjefm-1204	280	1	engineering	engineer	VERB
arjefm-1204	280	2	economics	economic	NOUN
arjefm-1204	280	3	,	,	PUNCT
arjefm-1204	280	4	34(1	34(1	NUM
arjefm-1204	280	5	)	)	PUNCT
arjefm-1204	280	6	,	,	PUNCT
arjefm-1204	280	7	17–31	17–31	NUM
arjefm-1204	280	8	.	.	PUNCT
arjefm-1204	281	1	https://doi.org/10.5755/j01.ee.34.1.32159	https://doi.org/10.5755/j01.ee.34.1.32159	PRON
arjefm-1204	281	2	elsayed	elsaye	VERB
arjefm-1204	281	3	,	,	PUNCT
arjefm-1204	281	4	k.	k.	PROPN
arjefm-1204	281	5	and	and	CCONJ
arjefm-1204	281	6	paton	paton	PROPN
arjefm-1204	281	7	,	,	PUNCT
arjefm-1204	281	8	d.	d.	PROPN
arjefm-1204	281	9	(	(	PUNCT
arjefm-1204	281	10	2005	2005	NUM
arjefm-1204	281	11	)	)	PUNCT
arjefm-1204	281	12	.	.	PUNCT
arjefm-1204	282	1	the	the	DET
arjefm-1204	282	2	impact	impact	NOUN
arjefm-1204	282	3	of	of	ADP
arjefm-1204	282	4	environmental	environmental	ADJ
arjefm-1204	282	5	performance	performance	NOUN
arjefm-1204	282	6	on	on	ADP
arjefm-1204	282	7	firm	firm	ADJ
arjefm-1204	282	8	performance	performance	NOUN
arjefm-1204	282	9	:	:	PUNCT
arjefm-1204	282	10	static	static	ADJ
arjefm-1204	282	11	and	and	CCONJ
arjefm-1204	282	12	dynamic	dynamic	ADJ
arjefm-1204	282	13	panel	panel	NOUN
arjefm-1204	282	14	data	datum	NOUN
arjefm-1204	282	15	evidence	evidence	NOUN
arjefm-1204	282	16	,	,	PUNCT
arjefm-1204	282	17	”	"	PUNCT
arjefm-1204	282	18	structural	structural	ADJ
arjefm-1204	282	19	change	change	NOUN
arjefm-1204	282	20	and	and	CCONJ
arjefm-1204	282	21	economic	economic	ADJ
arjefm-1204	282	22	dynamics	dynamic	NOUN
arjefm-1204	282	23	,	,	PUNCT
arjefm-1204	282	24	16(3	16(3	NOUN
arjefm-1204	282	25	)	)	PUNCT
arjefm-1204	282	26	,	,	PUNCT
arjefm-1204	282	27	395–412	395–412	NUM
arjefm-1204	282	28	,	,	PUNCT
arjefm-1204	282	29	2005	2005	NUM
arjefm-1204	282	30	.	.	PUNCT
arjefm-1204	283	1	earnhart	earnhart	PROPN
arjefm-1204	283	2	,	,	PUNCT
arjefm-1204	283	3	d.	d.	PROPN
arjefm-1204	283	4	and	and	CCONJ
arjefm-1204	283	5	lizal	lizal	PROPN
arjefm-1204	283	6	,	,	PUNCT
arjefm-1204	283	7	l.	l.	PROPN
arjefm-1204	283	8	(	(	PUNCT
arjefm-1204	283	9	2010).effect	2010).effect	NUM
arjefm-1204	283	10	of	of	ADP
arjefm-1204	283	11	corporate	corporate	ADJ
arjefm-1204	283	12	economic	economic	ADJ
arjefm-1204	283	13	performance	performance	NOUN
arjefm-1204	283	14	on	on	ADP
arjefm-1204	283	15	firm	firm	ADJ
arjefm-1204	283	16	-	-	PUNCT
arjefm-1204	283	17	level	level	NOUN
arjefm-1204	283	18	environmental	environmental	ADJ
arjefm-1204	283	19	performance	performance	NOUN
arjefm-1204	283	20	in	in	ADP
arjefm-1204	283	21	a	a	DET
arjefm-1204	283	22	transition	transition	NOUN
arjefm-1204	283	23	economy	economy	NOUN
arjefm-1204	283	24	,	,	PUNCT
arjefm-1204	283	25	”	"	PUNCT
arjefm-1204	283	26	environmental	environmental	ADJ
arjefm-1204	283	27	and	and	CCONJ
arjefm-1204	283	28	resource	resource	NOUN
arjefm-1204	283	29	economics	economic	NOUN
arjefm-1204	283	30	,	,	PUNCT
arjefm-1204	283	31	46(3	46(3	NOUN
arjefm-1204	283	32	)	)	PUNCT
arjefm-1204	283	33	,	,	PUNCT
arjefm-1204	283	34	303–329	303–329	NUM
arjefm-1204	283	35	,	,	PUNCT
arjefm-1204	283	36	ekpoese	ekpoese	NOUN
arjefm-1204	283	37	,	,	PUNCT
arjefm-1204	283	38	j.d	j.d	PROPN
arjefm-1204	283	39	&	&	CCONJ
arjefm-1204	283	40	enidiok	enidiok	PROPN
arjefm-1204	283	41	,	,	PUNCT
arjefm-1204	283	42	e.o	e.o	PROPN
arjefm-1204	283	43	(	(	PUNCT
arjefm-1204	283	44	2021	2021	NUM
arjefm-1204	283	45	)	)	PUNCT
arjefm-1204	283	46	.	.	PUNCT
arjefm-1204	284	1	environmental	environmental	ADJ
arjefm-1204	284	2	cost	cost	NOUN
arjefm-1204	284	3	and	and	CCONJ
arjefm-1204	284	4	financial	financial	ADJ
arjefm-1204	284	5	performance	performance	NOUN
arjefm-1204	284	6	of	of	ADP
arjefm-1204	284	7	quoted	quote	VERB
arjefm-1204	284	8	oil	oil	NOUN
arjefm-1204	284	9	and	and	CCONJ
arjefm-1204	284	10	gas	gas	NOUN
arjefm-1204	284	11	companies	company	NOUN
arjefm-1204	284	12	in	in	ADP
arjefm-1204	284	13	nigeria	nigeria	PROPN
arjefm-1204	284	14	:	:	PUNCT
arjefm-1204	284	15	a	a	DET
arjefm-1204	284	16	critical	critical	ADJ
arjefm-1204	284	17	examination	examination	NOUN
arjefm-1204	284	18	.	.	PUNCT
arjefm-1204	285	1	international	international	ADJ
arjefm-1204	285	2	digital	digital	ADJ
arjefm-1204	285	3	organisation	organisation	NOUN
arjefm-1204	285	4	for	for	ADP
arjefm-1204	285	5	scientific	scientific	ADJ
arjefm-1204	285	6	research	research	NOUN
arjefm-1204	285	7	journal	journal	NOUN
arjefm-1204	285	8	of	of	ADP
arjefm-1204	285	9	applied	apply	VERB
arjefm-1204	285	10	sciences	science	NOUN
arjefm-1204	285	11	,	,	PUNCT
arjefm-1204	285	12	6(1	6(1	NUM
arjefm-1204	285	13	)	)	PUNCT
arjefm-1204	285	14	,	,	PUNCT
arjefm-1204	285	15	70	70	NUM
arjefm-1204	285	16	–	–	SYM
arjefm-1204	285	17	78	78	NUM
arjefm-1204	285	18	.	.	PUNCT
arjefm-1204	286	1	enekwe	enekwe	NOUN
arjefm-1204	286	2	,	,	PUNCT
arjefm-1204	286	3	c.i	c.i	PROPN
arjefm-1204	286	4	.	.	PROPN
arjefm-1204	286	5	,	,	PUNCT
arjefm-1204	286	6	ugwudioha	ugwudioha	PROPN
arjefm-1204	286	7	,	,	PUNCT
arjefm-1204	286	8	o.	o.	PROPN
arjefm-1204	286	9	m.	m.	NOUN
arjefm-1204	286	10	&	&	CCONJ
arjefm-1204	286	11	uyagu	uyagu	PROPN
arjefm-1204	286	12	,	,	PUNCT
arjefm-1204	286	13	b.	b.	PROPN
arjefm-1204	286	14	d.	d.	PROPN
arjefm-1204	286	15	(	(	PUNCT
arjefm-1204	286	16	2023).effect	2023).effect	NUM
arjefm-1204	286	17	of	of	ADP
arjefm-1204	286	18	environmental	environmental	ADJ
arjefm-1204	286	19	costs	cost	NOUN
arjefm-1204	286	20	on	on	ADP
arjefm-1204	286	21	the	the	DET
arjefm-1204	286	22	financial	financial	ADJ
arjefm-1204	286	23	performance	performance	NOUN
arjefm-1204	286	24	of	of	ADP
arjefm-1204	286	25	listed	list	VERB
arjefm-1204	286	26	oil	oil	NOUN
arjefm-1204	286	27	and	and	CCONJ
arjefm-1204	286	28	gas	gas	NOUN
arjefm-1204	286	29	companies	company	NOUN
arjefm-1204	286	30	in	in	ADP
arjefm-1204	286	31	nigeria	nigeria	PROPN
arjefm-1204	286	32	.	.	PUNCT
arjefm-1204	287	1	international	international	ADJ
arjefm-1204	287	2	journal	journal	PROPN
arjefm-1204	287	3	of	of	ADP
arjefm-1204	287	4	accounting	accounting	NOUN
arjefm-1204	287	5	research	research	NOUN
arjefm-1204	287	6	,	,	PUNCT
arjefm-1204	287	7	8(1	8(1	NOUN
arjefm-1204	287	8	)	)	PUNCT
arjefm-1204	287	9	,	,	PUNCT
arjefm-1204	287	10	2023	2023	NUM
arjefm-1204	287	11	,	,	PUNCT
arjefm-1204	287	12	31	31	NUM
arjefm-1204	287	13	-	-	SYM
arjefm-1204	287	14	36	36	NUM
arjefm-1204	287	15	issn	issn	NOUN
arjefm-1204	287	16	:	:	PUNCT
arjefm-1204	287	17	2617	2617	NUM
arjefm-1204	287	18	-	-	SYM
arjefm-1204	287	19	9954	9954	NUM
arjefm-1204	287	20	open	open	ADJ
arjefm-1204	287	21	access	access	NOUN
arjefm-1204	287	22	journal	journal	NOUN
arjefm-1204	287	23	research	research	NOUN
arjefm-1204	287	24	article	article	NOUN
arjefm-1204	287	25	homepage	homepage	NOUN
arjefm-1204	287	26	:	:	PUNCT
arjefm-1204	287	27	www.j.arabianjbmr.com	www.j.arabianjbmr.com	X
arjefm-1204	287	28	aojp	aojp	PROPN
arjefm-1204	287	29	.	.	PUNCT
arjefm-1204	288	1	ijar	ijar	NOUN
arjefm-1204	289	1	|	|	ADV
arjefm-1204	289	2	j.arabianjbmr.com	j.arabianjbmr.com	X
arjefm-1204	290	1	©	©	PROPN
arjefm-1204	290	2	2023	2023	NUM
arjefm-1204	290	3	,	,	PUNCT
arjefm-1204	290	4	authors	author	NOUN
arjefm-1204	290	5	,	,	PUNCT
arjefm-1204	290	6	zarsmi	zarsmi	PROPN
arjefm-1204	290	7	.	.	PROPN
arjefm-1204	290	8	encyclopӕdia	encyclopӕdia	PROPN
arjefm-1204	290	9	britannica	britannica	PROPN
arjefm-1204	290	10	,	,	PUNCT
arjefm-1204	290	11	(	(	PUNCT
arjefm-1204	290	12	2014	2014	NUM
arjefm-1204	290	13	)	)	PUNCT
arjefm-1204	290	14	.	.	PUNCT
arjefm-1204	291	1	corporate	corporate	ADJ
arjefm-1204	291	2	governance	governance	NOUN
arjefm-1204	291	3	’	'	PUNCT
arjefm-1204	291	4	,	,	PUNCT
arjefm-1204	291	5	available	available	ADJ
arjefm-1204	291	6	online	online	ADV
arjefm-1204	291	7	:	:	PUNCT
arjefm-1204	291	8	http://global	http://global	PROPN
arjefm-1204	291	9	.	.	PUNCT
arjefm-1204	291	10	britannica.com/ebchecked/topic/1920544/corporate-governance	britannica.com/ebchecked/topic/1920544/corporate-governance	NOUN
arjefm-1204	291	11	(	(	PUNCT
arjefm-1204	291	12	accessed	access	VERB
arjefm-1204	291	13	10	10	NUM
arjefm-1204	291	14	june	june	PROPN
arjefm-1204	291	15	2018	2018	NUM
arjefm-1204	291	16	)	)	PUNCT
arjefm-1204	291	17	.	.	PUNCT
arjefm-1204	292	1	ferramosca	ferramosca	PROPN
arjefm-1204	292	2	,	,	PUNCT
arjefm-1204	292	3	s.	s.	PROPN
arjefm-1204	292	4	,	,	PUNCT
arjefm-1204	292	5	&	&	CCONJ
arjefm-1204	292	6	verona	verona	PROPN
arjefm-1204	292	7	,	,	PUNCT
arjefm-1204	292	8	r.	r.	PROPN
arjefm-1204	292	9	(	(	PUNCT
arjefm-1204	292	10	2020	2020	NUM
arjefm-1204	292	11	)	)	PUNCT
arjefm-1204	292	12	.	.	PUNCT
arjefm-1204	293	1	framing	frame	VERB
arjefm-1204	293	2	the	the	DET
arjefm-1204	293	3	evolution	evolution	NOUN
arjefm-1204	293	4	of	of	ADP
arjefm-1204	293	5	corporate	corporate	ADJ
arjefm-1204	293	6	social	social	ADJ
arjefm-1204	293	7	responsibility	responsibility	NOUN
arjefm-1204	293	8	as	as	ADP
arjefm-1204	293	9	a	a	DET
arjefm-1204	293	10	discipline	discipline	NOUN
arjefm-1204	293	11	(	(	PUNCT
arjefm-1204	293	12	1973–2018	1973–2018	NUM
arjefm-1204	293	13	):	):	PUNCT
arjefm-1204	293	14	a	a	DET
arjefm-1204	293	15	large	large	ADJ
arjefm-1204	293	16	-	-	PUNCT
arjefm-1204	293	17	scale	scale	NOUN
arjefm-1204	293	18	scientometric	scientometric	ADJ
arjefm-1204	293	19	analysis	analysis	NOUN
arjefm-1204	293	20	.	.	PUNCT
arjefm-1204	294	1	corporate	corporate	ADJ
arjefm-1204	294	2	social	social	ADJ
arjefm-1204	294	3	responsibility	responsibility	NOUN
arjefm-1204	294	4	and	and	CCONJ
arjefm-1204	294	5	environmental	environmental	ADJ
arjefm-1204	294	6	management	management	NOUN
arjefm-1204	294	7	,	,	PUNCT
arjefm-1204	294	8	27(1	27(1	NUM
arjefm-1204	294	9	)	)	PUNCT
arjefm-1204	294	10	,	,	PUNCT
arjefm-1204	294	11	178–203	178–203	NUM
arjefm-1204	294	12	.	.	PUNCT
arjefm-1204	295	1	https://doi.org/10.1002/csr.1792	https://doi.org/10.1002/csr.1792	PROPN
arjefm-1204	295	2	greenwald	greenwald	PROPN
arjefm-1204	295	3	.	.	PUNCT
arjefm-1204	296	1	c.	c.	PROPN
arjefm-1204	296	2	(	(	PUNCT
arjefm-1204	296	3	2010	2010	NUM
arjefm-1204	296	4	)	)	PUNCT
arjefm-1204	296	5	.	.	PUNCT
arjefm-1204	297	1	esg	esg	NOUN
arjefm-1204	297	2	and	and	CCONJ
arjefm-1204	297	3	earnings	earning	NOUN
arjefm-1204	297	4	performance	performance	NOUN
arjefm-1204	297	5	.	.	PUNCT
arjefm-1204	298	1	asset4	asset4	PROPN
arjefm-1204	298	2	:	:	PUNCT
arjefm-1204	299	1	thomson	thomson	PROPN
arjefm-1204	299	2	reuters	reuters	PROPN
arjefm-1204	299	3	study	study	PROPN
arjefm-1204	299	4	.	.	PUNCT
arjefm-1204	300	1	[	[	X
arjefm-1204	300	2	online	online	X
arjefm-1204	300	3	]	]	X
arjefm-1204	300	4	.	.	PUNCT
arjefm-1204	301	1	available	available	ADJ
arjefm-1204	301	2	:	:	PUNCT
arjefm-1204	301	3	http	http	ADJ
arjefm-1204	301	4	;	;	PUNCT
arjefm-1204	301	5	//	//	NUM
arjefm-1204	301	6	thomsonreuters.com/content/dam/openweb/documents/pdf	thomsonreuters.com/content/dam/openweb/documents/pdf	CCONJ
arjefm-1204	301	7	/tr	/tr	ADJ
arjefm-1204	301	8	-	-	PUNCT
arjefm-1204	301	9	comfinancial	comfinancial	ADJ
arjefm-1204	301	10	/	/	SYM
arjefm-1204	301	11	case	case	NOUN
arjefm-1204	301	12	-	-	PUNCT
arjefm-1204	301	13	study	study	NOUN
arjefm-1204	301	14	/	/	SYM
arjefm-1204	301	15	esg	esg	PROPN
arjefm-1204	301	16	-	-	PUNCT
arjefm-1204	301	17	and	and	CCONJ
arjefm-1204	301	18	-	-	PUNCT
arjefm-1204	301	19	earnings	earning	NOUN
arjefm-1204	301	20	-	-	PUNCT
arjefm-1204	301	21	performance.pdf	performance.pdf	NOUN
arjefm-1204	301	22	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	301	23	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	301	24	https://doi.org/10.5755/j01.ee.34.1.32159	https://doi.org/10.5755/j01.ee.34.1.32159	ADP
arjefm-1204	301	25	http://global/	http://global/	NUM
arjefm-1204	301	26	american	american	ADJ
arjefm-1204	301	27	research	research	PROPN
arjefm-1204	301	28	journal	journal	PROPN
arjefm-1204	301	29	of	of	ADP
arjefm-1204	301	30	economics	economic	NOUN
arjefm-1204	301	31	,	,	PUNCT
arjefm-1204	301	32	finance	finance	NOUN
arjefm-1204	301	33	and	and	CCONJ
arjefm-1204	301	34	management	management	NOUN
arjefm-1204	301	35	volume	volume	NOUN
arjefm-1204	301	36	13	13	NUM
arjefm-1204	301	37	issue	issue	NOUN
arjefm-1204	301	38	2	2	NUM
arjefm-1204	301	39	,	,	PUNCT
arjefm-1204	301	40	april	april	PROPN
arjefm-1204	301	41	–	–	PUNCT
arjefm-1204	301	42	june	june	PROPN
arjefm-1204	301	43	2025	2025	NUM
arjefm-1204	301	44	issn	issn	PROPN
arjefm-1204	301	45	:	:	PUNCT
arjefm-1204	301	46	2836	2836	NUM
arjefm-1204	301	47	-	-	SYM
arjefm-1204	301	48	9416	9416	NUM
arjefm-1204	301	49	impact	impact	NOUN
arjefm-1204	301	50	factor	factor	NOUN
arjefm-1204	301	51	:	:	PUNCT
arjefm-1204	301	52	6.41	6.41	NUM
arjefm-1204	301	53	journal	journal	NOUN
arjefm-1204	301	54	homepage	homepage	NOUN
arjefm-1204	301	55	:	:	PUNCT
arjefm-1204	301	56	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	301	57	email	email	NOUN
arjefm-1204	301	58	:	:	PUNCT
arjefm-1204	301	59	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	301	60	official	official	ADJ
arjefm-1204	301	61	journal	journal	PROPN
arjefm-1204	301	62	of	of	ADP
arjefm-1204	301	63	america	america	PROPN
arjefm-1204	301	64	serial	serial	PROPN
arjefm-1204	301	65	publication	publication	NOUN
arjefm-1204	301	66	american	american	PROPN
arjefm-1204	301	67	research	research	PROPN
arjefm-1204	301	68	journal	journal	PROPN
arjefm-1204	301	69	of	of	ADP
arjefm-1204	301	70	economics	economic	NOUN
arjefm-1204	301	71	,	,	PUNCT
arjefm-1204	301	72	finance	finance	NOUN
arjefm-1204	301	73	and	and	CCONJ
arjefm-1204	301	74	management	management	NOUN
arjefm-1204	301	75	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	301	76	,	,	PUNCT
arjefm-1204	301	77	email	email	NOUN
arjefm-1204	301	78	:	:	PUNCT
arjefm-1204	301	79	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	302	1	57	57	NUM
arjefm-1204	303	1	|	|	ADV
arjefm-1204	303	2	p	p	NOUN
arjefm-1204	303	3	a	a	DET
arjefm-1204	303	4	g	g	NOUN
arjefm-1204	303	5	e	e	PROPN
arjefm-1204	303	6	habib	habib	PROPN
arjefm-1204	303	7	,	,	PUNCT
arjefm-1204	303	8	a.	a.	NOUN
arjefm-1204	303	9	m.	m.	NOUN
arjefm-1204	303	10	(	(	PUNCT
arjefm-1204	303	11	2023	2023	NUM
arjefm-1204	303	12	)	)	PUNCT
arjefm-1204	303	13	.	.	PUNCT
arjefm-1204	304	1	does	do	AUX
arjefm-1204	304	2	real	real	ADJ
arjefm-1204	304	3	earnings	earning	NOUN
arjefm-1204	304	4	management	management	NOUN
arjefm-1204	304	5	affect	affect	VERB
arjefm-1204	304	6	a	a	DET
arjefm-1204	304	7	firm	firm	NOUN
arjefm-1204	304	8	's	's	PART
arjefm-1204	304	9	environmental	environmental	ADJ
arjefm-1204	304	10	,	,	PUNCT
arjefm-1204	304	11	social	social	ADJ
arjefm-1204	304	12	,	,	PUNCT
arjefm-1204	304	13	and	and	CCONJ
arjefm-1204	304	14	governance	governance	NOUN
arjefm-1204	304	15	(	(	PUNCT
arjefm-1204	304	16	esg	esg	PROPN
arjefm-1204	304	17	)	)	PUNCT
arjefm-1204	304	18	,	,	PUNCT
arjefm-1204	304	19	financial	financial	ADJ
arjefm-1204	304	20	performance	performance	NOUN
arjefm-1204	304	21	,	,	PUNCT
arjefm-1204	304	22	and	and	CCONJ
arjefm-1204	304	23	total	total	ADJ
arjefm-1204	304	24	value	value	NOUN
arjefm-1204	304	25	?	?	PUNCT
arjefm-1204	305	1	a	a	DET
arjefm-1204	305	2	moderated	moderated	ADJ
arjefm-1204	305	3	mediation	mediation	NOUN
arjefm-1204	305	4	analysis	analysis	NOUN
arjefm-1204	305	5	.	.	PUNCT
arjefm-1204	306	1	environment	environment	NOUN
arjefm-1204	306	2	,	,	PUNCT
arjefm-1204	306	3	development	development	NOUN
arjefm-1204	306	4	and	and	CCONJ
arjefm-1204	306	5	sustainability	sustainability	NOUN
arjefm-1204	306	6	,	,	PUNCT
arjefm-1204	306	7	1	1	NUM
arjefm-1204	306	8	-	-	SYM
arjefm-1204	306	9	30	30	NUM
arjefm-1204	306	10	.	.	PUNCT
arjefm-1204	307	1	ihlen	ihlen	ADJ
arjefm-1204	307	2	,	,	PUNCT
arjefm-1204	307	3	ø	ø	PROPN
arjefm-1204	307	4	.	.	PUNCT
arjefm-1204	308	1	(	(	PUNCT
arjefm-1204	308	2	2008	2008	NUM
arjefm-1204	308	3	)	)	PUNCT
arjefm-1204	308	4	.	.	PUNCT
arjefm-1204	309	1	mapping	map	VERB
arjefm-1204	309	2	the	the	DET
arjefm-1204	309	3	environment	environment	NOUN
arjefm-1204	309	4	for	for	ADP
arjefm-1204	309	5	corporate	corporate	ADJ
arjefm-1204	309	6	social	social	ADJ
arjefm-1204	309	7	responsibility	responsibility	NOUN
arjefm-1204	309	8	:	:	PUNCT
arjefm-1204	310	1	stakeholders	stakeholder	NOUN
arjefm-1204	310	2	,	,	PUNCT
arjefm-1204	310	3	publics	public	NOUN
arjefm-1204	310	4	and	and	CCONJ
arjefm-1204	310	5	the	the	DET
arjefm-1204	310	6	public	public	ADJ
arjefm-1204	310	7	sphere	sphere	NOUN
arjefm-1204	310	8	.	.	PUNCT
arjefm-1204	311	1	corporate	corporate	ADJ
arjefm-1204	311	2	communications	communication	NOUN
arjefm-1204	311	3	:	:	PUNCT
arjefm-1204	311	4	an	an	DET
arjefm-1204	311	5	international	international	ADJ
arjefm-1204	311	6	journal	journal	NOUN
arjefm-1204	311	7	,	,	PUNCT
arjefm-1204	311	8	13(2	13(2	PROPN
arjefm-1204	311	9	)	)	PUNCT
arjefm-1204	311	10	,	,	PUNCT
arjefm-1204	311	11	135	135	NUM
arjefm-1204	311	12	-	-	SYM
arjefm-1204	311	13	146	146	NUM
arjefm-1204	311	14	.	.	PUNCT
arjefm-1204	312	1	ho	ho	PROPN
arjefm-1204	312	2	,	,	PUNCT
arjefm-1204	312	3	j.	j.	PROPN
arjefm-1204	312	4	,	,	PUNCT
arjefm-1204	312	5	lu	lu	PROPN
arjefm-1204	312	6	,	,	PUNCT
arjefm-1204	312	7	c.	c.	PROPN
arjefm-1204	312	8	,	,	PUNCT
arjefm-1204	312	9	&	&	CCONJ
arjefm-1204	312	10	lucianetti	lucianetti	PROPN
arjefm-1204	312	11	,	,	PUNCT
arjefm-1204	312	12	l.	l.	PROPN
arjefm-1204	312	13	(	(	PUNCT
arjefm-1204	312	14	2021	2021	NUM
arjefm-1204	312	15	)	)	PUNCT
arjefm-1204	312	16	.	.	PUNCT
arjefm-1204	313	1	does	do	AUX
arjefm-1204	313	2	engaging	engage	VERB
arjefm-1204	313	3	in	in	ADP
arjefm-1204	313	4	corporate	corporate	ADJ
arjefm-1204	313	5	social	social	ADJ
arjefm-1204	313	6	responsibility	responsibility	NOUN
arjefm-1204	313	7	activities	activity	NOUN
arjefm-1204	313	8	influence	influence	VERB
arjefm-1204	313	9	firm	firm	ADJ
arjefm-1204	313	10	performance	performance	NOUN
arjefm-1204	313	11	?	?	PUNCT
arjefm-1204	314	1	the	the	DET
arjefm-1204	314	2	moderating	moderate	VERB
arjefm-1204	314	3	effects	effect	NOUN
arjefm-1204	314	4	of	of	ADP
arjefm-1204	314	5	risk	risk	NOUN
arjefm-1204	314	6	preferences	preference	NOUN
arjefm-1204	314	7	and	and	CCONJ
arjefm-1204	314	8	performance	performance	NOUN
arjefm-1204	314	9	measurement	measurement	NOUN
arjefm-1204	314	10	systems	system	NOUN
arjefm-1204	314	11	.	.	PUNCT
arjefm-1204	315	1	management	management	NOUN
arjefm-1204	315	2	decision	decision	NOUN
arjefm-1204	315	3	,	,	PUNCT
arjefm-1204	315	4	59(13	59(13	NUM
arjefm-1204	315	5	)	)	PUNCT
arjefm-1204	315	6	,	,	PUNCT
arjefm-1204	315	7	15–37	15–37	PROPN
arjefm-1204	315	8	.	.	PUNCT
arjefm-1204	316	1	https://doi.org/	https://doi.org/	VERB
arjefm-1204	316	2	10.1108	10.1108	NUM
arjefm-1204	316	3	/	/	SYM
arjefm-1204	316	4	md07	md07	PROPN
arjefm-1204	316	5	-	-	PUNCT
arjefm-1204	316	6	2020	2020	NUM
arjefm-1204	316	7	-	-	PUNCT
arjefm-1204	316	8	0925	0925	NUM
arjefm-1204	316	9	.	.	PUNCT
arjefm-1204	316	10	ifac	ifac	NOUN
arjefm-1204	316	11	.	.	PUNCT
arjefm-1204	317	1	(	(	PUNCT
arjefm-1204	317	2	2005).environmental	2005).environmental	ADJ
arjefm-1204	317	3	management	management	NOUN
arjefm-1204	317	4	accounting	accounting	NOUN
arjefm-1204	317	5	.	.	PUNCT
arjefm-1204	318	1	new	new	PROPN
arjefm-1204	318	2	york	york	PROPN
arjefm-1204	318	3	,	,	PUNCT
arjefm-1204	318	4	usa	usa	PROPN
arjefm-1204	318	5	.	.	PROPN
arjefm-1204	318	6	2005	2005	NUM
arjefm-1204	318	7	.	.	PUNCT
arjefm-1204	319	1	indarawati	indarawati	PROPN
arjefm-1204	319	2	t.	t.	PROPN
arjefm-1204	319	3	,	,	PUNCT
arjefm-1204	319	4	ruhanita	ruhanita	PROPN
arjefm-1204	319	5	m.	m.	PROPN
arjefm-1204	319	6	&	&	CCONJ
arjefm-1204	319	7	nor	nor	CCONJ
arjefm-1204	319	8	h.	h.	PROPN
arjefm-1204	319	9	t.	t.	PROPN
arjefm-1204	319	10	(	(	PUNCT
arjefm-1204	319	11	2016	2016	NUM
arjefm-1204	319	12	)	)	PUNCT
arjefm-1204	319	13	.	.	PUNCT
arjefm-1204	320	1	the	the	DET
arjefm-1204	320	2	impact	impact	NOUN
arjefm-1204	320	3	of	of	ADP
arjefm-1204	320	4	environmental	environmental	ADJ
arjefm-1204	320	5	,	,	PUNCT
arjefm-1204	320	6	social	social	ADJ
arjefm-1204	320	7	and	and	CCONJ
arjefm-1204	320	8	governance	governance	NOUN
arjefm-1204	320	9	practices	practice	NOUN
arjefm-1204	320	10	(	(	PUNCT
arjefm-1204	320	11	esg	esg	NOUN
arjefm-1204	320	12	)	)	PUNCT
arjefm-1204	320	13	on	on	ADP
arjefm-1204	320	14	economic	economic	ADJ
arjefm-1204	320	15	performance	performance	NOUN
arjefm-1204	320	16	:	:	PUNCT
arjefm-1204	320	17	evidence	evidence	NOUN
arjefm-1204	320	18	from	from	ADP
arjefm-1204	320	19	esg	esg	PROPN
arjefm-1204	320	20	score	score	NOUN
arjefm-1204	320	21	.	.	PUNCT
arjefm-1204	321	1	international	international	ADJ
arjefm-1204	321	2	journal	journal	PROPN
arjefm-1204	321	3	of	of	ADP
arjefm-1204	321	4	trade	trade	NOUN
arjefm-1204	321	5	,	,	PUNCT
arjefm-1204	321	6	economics	economic	NOUN
arjefm-1204	321	7	and	and	CCONJ
arjefm-1204	321	8	finance	finance	NOUN
arjefm-1204	321	9	,	,	PUNCT
arjefm-1204	321	10	vol	vol	NOUN
arjefm-1204	321	11	.	.	PROPN
arjefm-1204	321	12	7	7	NUM
arjefm-1204	321	13	,	,	PUNCT
arjefm-1204	321	14	no	no	INTJ
arjefm-1204	321	15	.	.	NOUN
arjefm-1204	321	16	3	3	NUM
arjefm-1204	321	17	,	,	PUNCT
arjefm-1204	321	18	june	june	PROPN
arjefm-1204	321	19	2016	2016	NUM
arjefm-1204	321	20	jacobs	jacobs	PROPN
arjefm-1204	321	21	,	,	PUNCT
arjefm-1204	321	22	b.	b.	PROPN
arjefm-1204	321	23	w.	w.	PROPN
arjefm-1204	321	24	,	,	PUNCT
arjefm-1204	321	25	kraude	kraude	PROPN
arjefm-1204	321	26	,	,	PUNCT
arjefm-1204	321	27	r.	r.	PROPN
arjefm-1204	321	28	,	,	PUNCT
arjefm-1204	321	29	&	&	CCONJ
arjefm-1204	321	30	narayanan	narayanan	PROPN
arjefm-1204	321	31	,	,	PUNCT
arjefm-1204	321	32	s.	s.	PROPN
arjefm-1204	321	33	(	(	PUNCT
arjefm-1204	321	34	2016	2016	NUM
arjefm-1204	321	35	)	)	PUNCT
arjefm-1204	321	36	.	.	PUNCT
arjefm-1204	322	1	operational	operational	ADJ
arjefm-1204	322	2	productivity	productivity	NOUN
arjefm-1204	322	3	,	,	PUNCT
arjefm-1204	322	4	corporate	corporate	ADJ
arjefm-1204	322	5	social	social	ADJ
arjefm-1204	322	6	performance	performance	NOUN
arjefm-1204	322	7	,	,	PUNCT
arjefm-1204	322	8	financial	financial	ADJ
arjefm-1204	322	9	performance	performance	NOUN
arjefm-1204	322	10	,	,	PUNCT
arjefm-1204	322	11	and	and	CCONJ
arjefm-1204	322	12	risk	risk	NOUN
arjefm-1204	322	13	in	in	ADP
arjefm-1204	322	14	manufacturing	manufacturing	NOUN
arjefm-1204	322	15	firms	firm	NOUN
arjefm-1204	322	16	.	.	PUNCT
arjefm-1204	323	1	production	production	NOUN
arjefm-1204	323	2	and	and	CCONJ
arjefm-1204	323	3	operations	operation	NOUN
arjefm-1204	323	4	management	management	NOUN
arjefm-1204	323	5	,	,	PUNCT
arjefm-1204	323	6	25(12	25(12	NUM
arjefm-1204	323	7	)	)	PUNCT
arjefm-1204	323	8	,	,	PUNCT
arjefm-1204	323	9	2065–2085	2065–2085	NUM
arjefm-1204	323	10	.	.	PUNCT
arjefm-1204	323	11	https://doi.org/10.1111/poms.12596	https://doi.org/10.1111/poms.12596	PROPN
arjefm-1204	323	12	kaakeh	kaakeh	PROPN
arjefm-1204	323	13	,	,	PUNCT
arjefm-1204	323	14	m.	m.	NOUN
arjefm-1204	323	15	,	,	PUNCT
arjefm-1204	323	16	&	&	CCONJ
arjefm-1204	323	17	gokmenoglu	gokmenoglu	PROPN
arjefm-1204	323	18	,	,	PUNCT
arjefm-1204	323	19	k.	k.	PROPN
arjefm-1204	323	20	k.	k.	PROPN
arjefm-1204	323	21	(	(	PUNCT
arjefm-1204	323	22	2022	2022	NUM
arjefm-1204	323	23	)	)	PUNCT
arjefm-1204	323	24	.	.	PUNCT
arjefm-1204	324	1	environmental	environmental	ADJ
arjefm-1204	324	2	performance	performance	NOUN
arjefm-1204	324	3	and	and	CCONJ
arjefm-1204	324	4	financial	financial	ADJ
arjefm-1204	324	5	performance	performance	NOUN
arjefm-1204	324	6	during	during	ADP
arjefm-1204	324	7	covid-19	covid-19	PROPN
arjefm-1204	324	8	outbreak	outbreak	NOUN
arjefm-1204	324	9	:	:	PUNCT
arjefm-1204	324	10	insight	insight	NOUN
arjefm-1204	324	11	from	from	ADP
arjefm-1204	324	12	chinese	chinese	ADJ
arjefm-1204	324	13	firms	firm	NOUN
arjefm-1204	324	14	.	.	PUNCT
arjefm-1204	325	1	frontiers	frontier	NOUN
arjefm-1204	325	2	in	in	ADP
arjefm-1204	325	3	environmental	environmental	ADJ
arjefm-1204	325	4	science	science	NOUN
arjefm-1204	325	5	,	,	PUNCT
arjefm-1204	325	6	10	10	NUM
arjefm-1204	325	7	,	,	PUNCT
arjefm-1204	325	8	975924	975924	NUM
arjefm-1204	325	9	.	.	PUNCT
arjefm-1204	326	1	https://doi.org/10.3389/	https://doi.org/10.3389/	NOUN
arjefm-1204	326	2	fenvs.2022.975924	fenvs.2022.975924	NOUN
arjefm-1204	326	3	.	.	PUNCT
arjefm-1204	327	1	kim	kim	PROPN
arjefm-1204	327	2	,	,	PUNCT
arjefm-1204	327	3	j.	j.	PROPN
arjefm-1204	327	4	,	,	PUNCT
arjefm-1204	327	5	&	&	CCONJ
arjefm-1204	327	6	lee	lee	PROPN
arjefm-1204	327	7	,	,	PUNCT
arjefm-1204	327	8	y.	y.	PROPN
arjefm-1204	327	9	(	(	PUNCT
arjefm-1204	327	10	2023	2023	NUM
arjefm-1204	327	11	)	)	PUNCT
arjefm-1204	327	12	.	.	PUNCT
arjefm-1204	328	1	association	association	NOUN
arjefm-1204	328	2	between	between	ADP
arjefm-1204	328	3	earnings	earning	NOUN
arjefm-1204	328	4	announcement	announcement	NOUN
arjefm-1204	328	5	behaviors	behavior	NOUN
arjefm-1204	328	6	and	and	CCONJ
arjefm-1204	328	7	esg	esg	NOUN
arjefm-1204	328	8	performances	performance	NOUN
arjefm-1204	328	9	.	.	PUNCT
arjefm-1204	329	1	sustainability	sustainability	NOUN
arjefm-1204	329	2	,	,	PUNCT
arjefm-1204	329	3	15(9	15(9	NUM
arjefm-1204	329	4	)	)	PUNCT
arjefm-1204	329	5	,	,	PUNCT
arjefm-1204	329	6	7733	7733	NUM
arjefm-1204	329	7	.	.	PUNCT
arjefm-1204	330	1	kouaib	kouaib	PROPN
arjefm-1204	330	2	,	,	PUNCT
arjefm-1204	330	3	a.	a.	NOUN
arjefm-1204	330	4	,	,	PUNCT
arjefm-1204	330	5	mhiri	mhiri	NOUN
arjefm-1204	330	6	,	,	PUNCT
arjefm-1204	330	7	s.	s.	PROPN
arjefm-1204	330	8	,	,	PUNCT
arjefm-1204	330	9	&	&	CCONJ
arjefm-1204	330	10	jarboui	jarboui	PROPN
arjefm-1204	330	11	,	,	PUNCT
arjefm-1204	330	12	a.	a.	NOUN
arjefm-1204	330	13	(	(	PUNCT
arjefm-1204	330	14	2020	2020	NUM
arjefm-1204	330	15	)	)	PUNCT
arjefm-1204	330	16	.	.	PUNCT
arjefm-1204	331	1	board	board	NOUN
arjefm-1204	331	2	of	of	ADP
arjefm-1204	331	3	directors	director	NOUN
arjefm-1204	331	4	’	’	PART
arjefm-1204	331	5	effectiveness	effectiveness	NOUN
arjefm-1204	331	6	and	and	CCONJ
arjefm-1204	331	7	sustainable	sustainable	ADJ
arjefm-1204	331	8	performance	performance	NOUN
arjefm-1204	331	9	:	:	PUNCT
arjefm-1204	331	10	the	the	DET
arjefm-1204	331	11	triple	triple	ADJ
arjefm-1204	331	12	bottom	bottom	ADJ
arjefm-1204	331	13	line	line	NOUN
arjefm-1204	331	14	.	.	PUNCT
arjefm-1204	332	1	the	the	DET
arjefm-1204	332	2	journal	journal	NOUN
arjefm-1204	332	3	of	of	ADP
arjefm-1204	332	4	high	high	ADJ
arjefm-1204	332	5	technology	technology	NOUN
arjefm-1204	332	6	management	management	NOUN
arjefm-1204	332	7	research	research	NOUN
arjefm-1204	332	8	,	,	PUNCT
arjefm-1204	332	9	31(2	31(2	NUM
arjefm-1204	332	10	)	)	PUNCT
arjefm-1204	332	11	,	,	PUNCT
arjefm-1204	332	12	100390	100390	NUM
arjefm-1204	332	13	.	.	PUNCT
arjefm-1204	333	1	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
arjefm-1204	333	2	j.hitech.2020.100390	j.hitech.2020.100390	NOUN
arjefm-1204	333	3	klettner	klettner	NOUN
arjefm-1204	333	4	,	,	PUNCT
arjefm-1204	333	5	a.	a.	PROPN
arjefm-1204	333	6	clarke	clarke	PROPN
arjefm-1204	333	7	,	,	PUNCT
arjefm-1204	333	8	t.	t.	PROPN
arjefm-1204	333	9	and	and	CCONJ
arjefm-1204	333	10	boersma	boersma	PROPN
arjefm-1204	333	11	,	,	PUNCT
arjefm-1204	333	12	m.	m.	NOUN
arjefm-1204	333	13	(	(	PUNCT
arjefm-1204	333	14	2014	2014	NUM
arjefm-1204	333	15	)	)	PUNCT
arjefm-1204	333	16	.	.	PUNCT
arjefm-1204	334	1	“	"	PUNCT
arjefm-1204	334	2	the	the	DET
arjefm-1204	334	3	governance	governance	NOUN
arjefm-1204	334	4	of	of	ADP
arjefm-1204	334	5	corporate	corporate	ADJ
arjefm-1204	334	6	sustainability	sustainability	NOUN
arjefm-1204	334	7	:	:	PUNCT
arjefm-1204	334	8	empirical	empirical	ADJ
arjefm-1204	334	9	insights	insight	NOUN
arjefm-1204	334	10	into	into	ADP
arjefm-1204	334	11	the	the	DET
arjefm-1204	334	12	development	development	NOUN
arjefm-1204	334	13	,	,	PUNCT
arjefm-1204	334	14	leadership	leadership	NOUN
arjefm-1204	334	15	and	and	CCONJ
arjefm-1204	334	16	implementation	implementation	NOUN
arjefm-1204	334	17	of	of	ADP
arjefm-1204	334	18	responsible	responsible	ADJ
arjefm-1204	334	19	business	business	NOUN
arjefm-1204	334	20	strategy	strategy	NOUN
arjefm-1204	334	21	,	,	PUNCT
arjefm-1204	334	22	”	"	PUNCT
arjefm-1204	334	23	journal	journal	NOUN
arjefm-1204	334	24	of	of	ADP
arjefm-1204	334	25	business	business	NOUN
arjefm-1204	334	26	ethics	ethic	NOUN
arjefm-1204	334	27	,	,	PUNCT
arjefm-1204	334	28	vol	vol	NOUN
arjefm-1204	334	29	.	.	PROPN
arjefm-1204	334	30	122	122	NUM
arjefm-1204	334	31	,	,	PUNCT
arjefm-1204	334	32	no	no	INTJ
arjefm-1204	334	33	.	.	NOUN
arjefm-1204	334	34	1	1	NUM
arjefm-1204	334	35	,	,	PUNCT
arjefm-1204	334	36	pp	pp	ADJ
arjefm-1204	334	37	.	.	PUNCT
arjefm-1204	335	1	145–165	145–165	NUM
arjefm-1204	335	2	,	,	PUNCT
arjefm-1204	335	3	2014	2014	NUM
arjefm-1204	335	4	.	.	PUNCT
arjefm-1204	336	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	336	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	337	1	american	american	PROPN
arjefm-1204	337	2	research	research	PROPN
arjefm-1204	337	3	journal	journal	PROPN
arjefm-1204	337	4	of	of	ADP
arjefm-1204	337	5	economics	economic	NOUN
arjefm-1204	337	6	,	,	PUNCT
arjefm-1204	337	7	finance	finance	NOUN
arjefm-1204	337	8	and	and	CCONJ
arjefm-1204	337	9	management	management	NOUN
arjefm-1204	337	10	volume	volume	NOUN
arjefm-1204	337	11	13	13	NUM
arjefm-1204	337	12	issue	issue	NOUN
arjefm-1204	337	13	2	2	NUM
arjefm-1204	337	14	,	,	PUNCT
arjefm-1204	337	15	april	april	PROPN
arjefm-1204	337	16	–	–	PUNCT
arjefm-1204	337	17	june	june	PROPN
arjefm-1204	337	18	2025	2025	NUM
arjefm-1204	337	19	issn	issn	PROPN
arjefm-1204	337	20	:	:	PUNCT
arjefm-1204	337	21	2836	2836	NUM
arjefm-1204	337	22	-	-	SYM
arjefm-1204	337	23	9416	9416	NUM
arjefm-1204	337	24	impact	impact	NOUN
arjefm-1204	337	25	factor	factor	NOUN
arjefm-1204	337	26	:	:	PUNCT
arjefm-1204	337	27	6.41	6.41	NUM
arjefm-1204	337	28	journal	journal	NOUN
arjefm-1204	337	29	homepage	homepage	NOUN
arjefm-1204	337	30	:	:	PUNCT
arjefm-1204	337	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	337	32	email	email	NOUN
arjefm-1204	337	33	:	:	PUNCT
arjefm-1204	337	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	337	35	official	official	ADJ
arjefm-1204	337	36	journal	journal	PROPN
arjefm-1204	337	37	of	of	ADP
arjefm-1204	337	38	america	america	PROPN
arjefm-1204	337	39	serial	serial	PROPN
arjefm-1204	337	40	publication	publication	NOUN
arjefm-1204	337	41	american	american	PROPN
arjefm-1204	337	42	research	research	PROPN
arjefm-1204	337	43	journal	journal	PROPN
arjefm-1204	337	44	of	of	ADP
arjefm-1204	337	45	economics	economic	NOUN
arjefm-1204	337	46	,	,	PUNCT
arjefm-1204	337	47	finance	finance	NOUN
arjefm-1204	337	48	and	and	CCONJ
arjefm-1204	337	49	management	management	NOUN
arjefm-1204	337	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	337	51	,	,	PUNCT
arjefm-1204	337	52	email	email	NOUN
arjefm-1204	337	53	:	:	PUNCT
arjefm-1204	338	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	338	2	58	58	NUM
arjefm-1204	339	1	|	|	ADV
arjefm-1204	339	2	p	p	ADP
arjefm-1204	339	3	a	a	DET
arjefm-1204	339	4	g	g	NOUN
arjefm-1204	339	5	e	e	PROPN
arjefm-1204	339	6	lahouel	lahouel	PROPN
arjefm-1204	339	7	,	,	PUNCT
arjefm-1204	339	8	b.	b.	PROPN
arjefm-1204	339	9	b.	b.	PROPN
arjefm-1204	339	10	,	,	PUNCT
arjefm-1204	339	11	zaied	zaie	VERB
arjefm-1204	339	12	,	,	PUNCT
arjefm-1204	339	13	y.	y.	PROPN
arjefm-1204	339	14	b.	b.	PROPN
arjefm-1204	339	15	,	,	PUNCT
arjefm-1204	339	16	song	song	NOUN
arjefm-1204	339	17	,	,	PUNCT
arjefm-1204	339	18	y.	y.	PROPN
arjefm-1204	339	19	,	,	PUNCT
arjefm-1204	339	20	&	&	CCONJ
arjefm-1204	339	21	yang	yang	PROPN
arjefm-1204	339	22	,	,	PUNCT
arjefm-1204	339	23	g.	g.	PROPN
arjefm-1204	339	24	(	(	PUNCT
arjefm-1204	339	25	2021	2021	NUM
arjefm-1204	339	26	)	)	PUNCT
arjefm-1204	339	27	.	.	PUNCT
arjefm-1204	340	1	corporate	corporate	ADJ
arjefm-1204	340	2	social	social	ADJ
arjefm-1204	340	3	performance	performance	NOUN
arjefm-1204	340	4	and	and	CCONJ
arjefm-1204	340	5	financial	financial	ADJ
arjefm-1204	340	6	performance	performance	NOUN
arjefm-1204	340	7	relationship	relationship	NOUN
arjefm-1204	340	8	:	:	PUNCT
arjefm-1204	340	9	a	a	DET
arjefm-1204	340	10	data	datum	NOUN
arjefm-1204	340	11	envelopment	envelopment	NOUN
arjefm-1204	340	12	analysis	analysis	NOUN
arjefm-1204	340	13	approach	approach	NOUN
arjefm-1204	340	14	without	without	ADP
arjefm-1204	340	15	explicit	explicit	ADJ
arjefm-1204	340	16	input	input	NOUN
arjefm-1204	340	17	.	.	PUNCT
arjefm-1204	341	1	finance	finance	NOUN
arjefm-1204	341	2	research	research	NOUN
arjefm-1204	341	3	letters	letter	NOUN
arjefm-1204	341	4	,	,	PUNCT
arjefm-1204	341	5	39	39	NUM
arjefm-1204	341	6	,	,	PUNCT
arjefm-1204	341	7	101656	101656	NUM
arjefm-1204	341	8	.	.	PUNCT
arjefm-1204	342	1	https://doi.org/10.1016/j.frl.2020.101656	https://doi.org/10.1016/j.frl.2020.101656	PROPN
arjefm-1204	342	2	margolis	margolis	PROPN
arjefm-1204	342	3	j.	j.	PROPN
arjefm-1204	342	4	d.	d.	PROPN
arjefm-1204	342	5	and	and	CCONJ
arjefm-1204	342	6	walsh	walsh	PROPN
arjefm-1204	342	7	,	,	PUNCT
arjefm-1204	342	8	j.	j.	PROPN
arjefm-1204	342	9	p.	p.	PROPN
arjefm-1204	342	10	(	(	PUNCT
arjefm-1204	342	11	2003	2003	NUM
arjefm-1204	342	12	)	)	PUNCT
arjefm-1204	342	13	.	.	PUNCT
arjefm-1204	343	1	“	"	PUNCT
arjefm-1204	343	2	misery	misery	NOUN
arjefm-1204	343	3	loves	love	VERB
arjefm-1204	343	4	rethinking	rethink	VERB
arjefm-1204	343	5	companies	company	NOUN
arjefm-1204	343	6	:	:	PUNCT
arjefm-1204	343	7	social	social	ADJ
arjefm-1204	343	8	initiatives	initiative	NOUN
arjefm-1204	343	9	by	by	ADP
arjefm-1204	343	10	business	business	NOUN
arjefm-1204	343	11	,	,	PUNCT
arjefm-1204	343	12	”	"	PUNCT
arjefm-1204	343	13	administrative	administrative	ADJ
arjefm-1204	343	14	science	science	PROPN
arjefm-1204	343	15	quarterly	quarterly	NOUN
arjefm-1204	343	16	,	,	PUNCT
arjefm-1204	343	17	48(2	48(2	NUM
arjefm-1204	343	18	)	)	PUNCT
arjefm-1204	343	19	,	,	PUNCT
arjefm-1204	343	20	268–305	268–305	NUM
arjefm-1204	343	21	,	,	PUNCT
arjefm-1204	343	22	melnyk	melnyk	ADV
arjefm-1204	343	23	,	,	PUNCT
arjefm-1204	343	24	s.	s.	PROPN
arjefm-1204	343	25	a.	a.	PROPN
arjefm-1204	343	26	sroufe	sroufe	PROPN
arjefm-1204	343	27	r.	r.	PROPN
arjefm-1204	343	28	p.	p.	PROPN
arjefm-1204	343	29	and	and	CCONJ
arjefm-1204	343	30	calantone	calantone	PROPN
arjefm-1204	343	31	,	,	PUNCT
arjefm-1204	343	32	r.	r.	PROPN
arjefm-1204	343	33	(	(	PUNCT
arjefm-1204	343	34	2003	2003	NUM
arjefm-1204	343	35	)	)	PUNCT
arjefm-1204	343	36	.	.	PUNCT
arjefm-1204	344	1	“	"	PUNCT
arjefm-1204	344	2	assessing	assess	VERB
arjefm-1204	344	3	the	the	DET
arjefm-1204	344	4	impact	impact	NOUN
arjefm-1204	344	5	of	of	ADP
arjefm-1204	344	6	environmental	environmental	ADJ
arjefm-1204	344	7	management	management	NOUN
arjefm-1204	344	8	systems	system	NOUN
arjefm-1204	344	9	on	on	ADP
arjefm-1204	344	10	corporate	corporate	ADJ
arjefm-1204	344	11	and	and	CCONJ
arjefm-1204	344	12	environmental	environmental	ADJ
arjefm-1204	344	13	performance	performance	NOUN
arjefm-1204	344	14	,	,	PUNCT
arjefm-1204	344	15	”	"	PUNCT
arjefm-1204	344	16	journal	journal	NOUN
arjefm-1204	344	17	of	of	ADP
arjefm-1204	344	18	operations	operation	NOUN
arjefm-1204	344	19	management	management	NOUN
arjefm-1204	344	20	,	,	PUNCT
arjefm-1204	344	21	vol	vol	NOUN
arjefm-1204	344	22	.	.	PROPN
arjefm-1204	344	23	21	21	NUM
arjefm-1204	344	24	,	,	PUNCT
arjefm-1204	344	25	pp	pp	ADJ
arjefm-1204	344	26	.	.	PUNCT
arjefm-1204	345	1	329–351	329–351	NUM
arjefm-1204	345	2	,	,	PUNCT
arjefm-1204	345	3	2003	2003	NUM
arjefm-1204	345	4	.	.	PUNCT
arjefm-1204	346	1	mu	mu	PROPN
arjefm-1204	346	2	,	,	PUNCT
arjefm-1204	346	3	s.	s.	PROPN
arjefm-1204	346	4	,	,	PUNCT
arjefm-1204	346	5	wang	wang	PROPN
arjefm-1204	346	6	,	,	PUNCT
arjefm-1204	346	7	x.	x.	PROPN
arjefm-1204	346	8	,	,	PUNCT
arjefm-1204	346	9	&	&	CCONJ
arjefm-1204	346	10	mohiuddin	mohiuddin	NOUN
arjefm-1204	346	11	,	,	PUNCT
arjefm-1204	346	12	m.	m.	NOUN
arjefm-1204	346	13	(	(	PUNCT
arjefm-1204	346	14	2022	2022	NUM
arjefm-1204	346	15	)	)	PUNCT
arjefm-1204	346	16	.	.	PUNCT
arjefm-1204	347	1	impact	impact	NOUN
arjefm-1204	347	2	of	of	ADP
arjefm-1204	347	3	environmental	environmental	ADJ
arjefm-1204	347	4	protection	protection	NOUN
arjefm-1204	347	5	regulations	regulation	NOUN
arjefm-1204	347	6	on	on	ADP
arjefm-1204	347	7	corporate	corporate	ADJ
arjefm-1204	347	8	performance	performance	NOUN
arjefm-1204	347	9	from	from	ADP
arjefm-1204	347	10	porter	porter	NOUN
arjefm-1204	347	11	hypothesis	hypothesis	NOUN
arjefm-1204	347	12	perspective	perspective	NOUN
arjefm-1204	347	13	:	:	PUNCT
arjefm-1204	347	14	a	a	DET
arjefm-1204	347	15	study	study	NOUN
arjefm-1204	347	16	based	base	VERB
arjefm-1204	347	17	on	on	ADP
arjefm-1204	347	18	publicly	publicly	ADV
arjefm-1204	347	19	listed	list	VERB
arjefm-1204	347	20	manufacturing	manufacturing	NOUN
arjefm-1204	347	21	firms	firm	NOUN
arjefm-1204	347	22	data	datum	NOUN
arjefm-1204	347	23	.	.	PUNCT
arjefm-1204	348	1	frontiers	frontier	NOUN
arjefm-1204	348	2	in	in	ADP
arjefm-1204	348	3	environmental	environmental	ADJ
arjefm-1204	348	4	science	science	NOUN
arjefm-1204	348	5	,	,	PUNCT
arjefm-1204	348	6	10	10	NUM
arjefm-1204	348	7	,	,	PUNCT
arjefm-1204	348	8	928697	928697	NUM
arjefm-1204	348	9	.	.	PUNCT
arjefm-1204	349	1	https://doi	https://doi	X
arjefm-1204	349	2	.	.	PUNCT
arjefm-1204	349	3	org/10.3389	org/10.3389	PROPN
arjefm-1204	349	4	/	/	SYM
arjefm-1204	349	5	fenvs.2022.928697	fenvs.2022.928697	PROPN
arjefm-1204	349	6	noja	noja	PROPN
arjefm-1204	349	7	,	,	PUNCT
arjefm-1204	349	8	g.	g.	PROPN
arjefm-1204	349	9	g.	g.	PROPN
arjefm-1204	349	10	,	,	PUNCT
arjefm-1204	349	11	baditoiu	baditoiu	PROPN
arjefm-1204	349	12	,	,	PUNCT
arjefm-1204	349	13	b.	b.	PROPN
arjefm-1204	349	14	r.	r.	PROPN
arjefm-1204	349	15	,	,	PUNCT
arjefm-1204	349	16	buglea	buglea	PROPN
arjefm-1204	349	17	,	,	PUNCT
arjefm-1204	349	18	a.	a.	NOUN
arjefm-1204	349	19	,	,	PUNCT
arjefm-1204	349	20	munteanu	munteanu	PROPN
arjefm-1204	349	21	,	,	PUNCT
arjefm-1204	349	22	v.	v.	PROPN
arjefm-1204	349	23	p.	p.	PROPN
arjefm-1204	349	24	,	,	PUNCT
arjefm-1204	349	25	&	&	CCONJ
arjefm-1204	349	26	gligor	gligor	PROPN
arjefm-1204	349	27	cimpoieru	cimpoieru	PROPN
arjefm-1204	349	28	,	,	PUNCT
arjefm-1204	349	29	d.	d.	PROPN
arjefm-1204	349	30	c.	c.	PROPN
arjefm-1204	349	31	(	(	PUNCT
arjefm-1204	349	32	2024	2024	NUM
arjefm-1204	349	33	)	)	PUNCT
arjefm-1204	349	34	.	.	PUNCT
arjefm-1204	350	1	the	the	DET
arjefm-1204	350	2	impact	impact	NOUN
arjefm-1204	350	3	of	of	ADP
arjefm-1204	350	4	environmental	environmental	ADJ
arjefm-1204	350	5	,	,	PUNCT
arjefm-1204	350	6	social	social	ADJ
arjefm-1204	350	7	and	and	CCONJ
arjefm-1204	350	8	governance	governance	NOUN
arjefm-1204	350	9	policies	policy	NOUN
arjefm-1204	350	10	on	on	ADP
arjefm-1204	350	11	companies	company	NOUN
arjefm-1204	350	12	’	'	PUNCT
arjefm-1204	350	13	financial	financial	ADJ
arjefm-1204	350	14	and	and	CCONJ
arjefm-1204	350	15	economic	economic	ADJ
arjefm-1204	350	16	performance	performance	NOUN
arjefm-1204	350	17	:	:	PUNCT
arjefm-1204	350	18	a	a	DET
arjefm-1204	350	19	comprehensive	comprehensive	ADJ
arjefm-1204	350	20	approach	approach	NOUN
arjefm-1204	350	21	and	and	CCONJ
arjefm-1204	350	22	new	new	ADJ
arjefm-1204	350	23	empirical	empirical	ADJ
arjefm-1204	350	24	evidence	evidence	NOUN
arjefm-1204	350	25	.	.	PUNCT
arjefm-1204	351	1	e&m	e&m	ADJ
arjefm-1204	351	2	economics	economic	NOUN
arjefm-1204	351	3	and	and	CCONJ
arjefm-1204	351	4	management	management	NOUN
arjefm-1204	351	5	,	,	PUNCT
arjefm-1204	351	6	27(1	27(1	NUM
arjefm-1204	351	7	)	)	PUNCT
arjefm-1204	351	8	,	,	PUNCT
arjefm-1204	351	9	121–144	121–144	NUM
arjefm-1204	351	10	.	.	PUNCT
arjefm-1204	352	1	https://doi.org/10.15240/tul/001/2024-1-008	https://doi.org/10.15240/tul/001/2024-1-008	PROPN
arjefm-1204	352	2	nwanwu	nwanwu	PROPN
arjefm-1204	352	3	,	,	PUNCT
arjefm-1204	352	4	p.o	p.o	PROPN
arjefm-1204	352	5	(	(	PUNCT
arjefm-1204	352	6	2022	2022	NUM
arjefm-1204	352	7	)	)	PUNCT
arjefm-1204	352	8	.	.	PUNCT
arjefm-1204	353	1	environmental	environmental	ADJ
arjefm-1204	353	2	management	management	NOUN
arjefm-1204	353	3	cost	cost	NOUN
arjefm-1204	353	4	and	and	CCONJ
arjefm-1204	353	5	financial	financial	ADJ
arjefm-1204	353	6	performance	performance	NOUN
arjefm-1204	353	7	of	of	ADP
arjefm-1204	353	8	oil	oil	NOUN
arjefm-1204	353	9	and	and	CCONJ
arjefm-1204	353	10	gas	gas	NOUN
arjefm-1204	353	11	companies	company	NOUN
arjefm-1204	353	12	in	in	ADP
arjefm-1204	353	13	nigeria	nigeria	PROPN
arjefm-1204	353	14	.	.	PUNCT
arjefm-1204	354	1	international	international	ADJ
arjefm-1204	354	2	journal	journal	PROPN
arjefm-1204	354	3	of	of	ADP
arjefm-1204	354	4	innovative	innovative	ADJ
arjefm-1204	354	5	finance	finance	NOUN
arjefm-1204	354	6	and	and	CCONJ
arjefm-1204	354	7	economics	economic	NOUN
arjefm-1204	354	8	research	research	NOUN
arjefm-1204	354	9	,	,	PUNCT
arjefm-1204	354	10	10(2	10(2	NUM
arjefm-1204	354	11	)	)	PUNCT
arjefm-1204	354	12	,	,	PUNCT
arjefm-1204	354	13	119	119	NUM
arjefm-1204	354	14	–	–	SYM
arjefm-1204	354	15	134	134	NUM
arjefm-1204	354	16	.	.	PUNCT
arjefm-1204	354	17	orlitzky	orlitzky	NOUN
arjefm-1204	354	18	,	,	PUNCT
arjefm-1204	354	19	m.	m.	NOUN
arjefm-1204	354	20	schmidt	schmidt	PROPN
arjefm-1204	354	21	,	,	PUNCT
arjefm-1204	354	22	f.	f.	PROPN
arjefm-1204	354	23	l.	l.	PROPN
arjefm-1204	354	24	and	and	CCONJ
arjefm-1204	354	25	.	.	PUNCT
arjefm-1204	355	1	rynes	ryne	NOUN
arjefm-1204	355	2	,	,	PUNCT
arjefm-1204	355	3	s.	s.	PROPN
arjefm-1204	355	4	l	l	PROPN
arjefm-1204	355	5	(	(	PUNCT
arjefm-1204	355	6	2003	2003	NUM
arjefm-1204	355	7	)	)	PUNCT
arjefm-1204	355	8	.	.	PUNCT
arjefm-1204	356	1	“	"	PUNCT
arjefm-1204	356	2	corporate	corporate	ADJ
arjefm-1204	356	3	social	social	ADJ
arjefm-1204	356	4	and	and	CCONJ
arjefm-1204	356	5	financial	financial	ADJ
arjefm-1204	356	6	performance	performance	NOUN
arjefm-1204	356	7	:	:	PUNCT
arjefm-1204	356	8	a	a	DET
arjefm-1204	356	9	meta	meta	ADJ
arjefm-1204	356	10	-	-	PUNCT
arjefm-1204	356	11	analysis	analysis	NOUN
arjefm-1204	356	12	,	,	PUNCT
arjefm-1204	356	13	”	"	PUNCT
arjefm-1204	356	14	organization	organization	NOUN
arjefm-1204	356	15	studies	study	NOUN
arjefm-1204	356	16	,	,	PUNCT
arjefm-1204	356	17	vol	vol	NOUN
arjefm-1204	356	18	.	.	PROPN
arjefm-1204	356	19	24	24	NUM
arjefm-1204	356	20	,	,	PUNCT
arjefm-1204	356	21	pp	pp	ADJ
arjefm-1204	356	22	.	.	PUNCT
arjefm-1204	357	1	403	403	NUM
arjefm-1204	357	2	–	–	PUNCT
arjefm-1204	357	3	441	441	NUM
arjefm-1204	357	4	,	,	PUNCT
arjefm-1204	357	5	okoye	okoye	PROPN
arjefm-1204	357	6	.	.	PUNCT
arjefm-1204	357	7	i.	i.	PROPN
arjefm-1204	357	8	e.	e.	PROPN
arjefm-1204	357	9	&	&	CCONJ
arjefm-1204	357	10	erinugha	erinugha	PROPN
arjefm-1204	357	11	,	,	PUNCT
arjefm-1204	357	12	c.	c.	PROPN
arjefm-1204	357	13	f.	f.	PROPN
arjefm-1204	357	14	(	(	PUNCT
arjefm-1204	357	15	2023	2023	NUM
arjefm-1204	357	16	)	)	PUNCT
arjefm-1204	357	17	.	.	PUNCT
arjefm-1204	358	1	environmental	environmental	ADJ
arjefm-1204	358	2	disclosure	disclosure	NOUN
arjefm-1204	358	3	:	:	PUNCT
arjefm-1204	358	4	a	a	DET
arjefm-1204	358	5	study	study	NOUN
arjefm-1204	358	6	of	of	ADP
arjefm-1204	358	7	financial	financial	ADJ
arjefm-1204	358	8	performance	performance	NOUN
arjefm-1204	358	9	of	of	ADP
arjefm-1204	358	10	listed	list	VERB
arjefm-1204	358	11	oil	oil	NOUN
arjefm-1204	358	12	and	and	CCONJ
arjefm-1204	358	13	gas	gas	NOUN
arjefm-1204	358	14	companies	company	NOUN
arjefm-1204	358	15	in	in	ADP
arjefm-1204	358	16	nigeria	nigeria	PROPN
arjefm-1204	358	17	international	international	PROPN
arjefm-1204	358	18	journal	journal	PROPN
arjefm-1204	358	19	of	of	ADP
arjefm-1204	358	20	research	research	NOUN
arjefm-1204	358	21	publication	publication	NOUN
arjefm-1204	358	22	and	and	CCONJ
arjefm-1204	358	23	reviews	review	NOUN
arjefm-1204	358	24	,	,	PUNCT
arjefm-1204	358	25	4(4	4(4	NUM
arjefm-1204	358	26	)	)	PUNCT
arjefm-1204	358	27	,	,	PUNCT
arjefm-1204	358	28	2544	2544	NUM
arjefm-1204	358	29	-	-	SYM
arjefm-1204	358	30	2552	2552	NUM
arjefm-1204	358	31	,	,	PUNCT
arjefm-1204	358	32	april	april	PROPN
arjefm-1204	358	33	2023.journal	2023.journal	ADJ
arjefm-1204	358	34	homepage	homepage	NOUN
arjefm-1204	358	35	:	:	PUNCT
arjefm-1204	358	36	www.ijrpr.com	www.ijrpr.com	X
arjefm-1204	358	37	issn	issn	VERB
arjefm-1204	358	38	2582	2582	NUM
arjefm-1204	358	39	-	-	SYM
arjefm-1204	358	40	7421	7421	NUM
arjefm-1204	358	41	orsato	orsato	NOUN
arjefm-1204	358	42	,	,	PUNCT
arjefm-1204	358	43	r.	r.	PROPN
arjefm-1204	358	44	j.	j.	PROPN
arjefm-1204	358	45	,	,	PUNCT
arjefm-1204	358	46	garcia	garcia	PROPN
arjefm-1204	358	47	,	,	PUNCT
arjefm-1204	358	48	a.	a.	NOUN
arjefm-1204	358	49	,	,	PUNCT
arjefm-1204	358	50	mendes	mende	NOUN
arjefm-1204	358	51	-	-	PUNCT
arjefm-1204	358	52	dasilva	dasilva	NOUN
arjefm-1204	358	53	,	,	PUNCT
arjefm-1204	358	54	w.	w.	NOUN
arjefm-1204	358	55	,	,	PUNCT
arjefm-1204	358	56	simonetti	simonetti	PROPN
arjefm-1204	358	57	,	,	PUNCT
arjefm-1204	358	58	r.	r.	PROPN
arjefm-1204	358	59	,	,	PUNCT
arjefm-1204	358	60	&	&	CCONJ
arjefm-1204	358	61	monzoni	monzoni	PROPN
arjefm-1204	358	62	,	,	PUNCT
arjefm-1204	358	63	m.	m.	NOUN
arjefm-1204	358	64	(	(	PUNCT
arjefm-1204	358	65	2015	2015	NUM
arjefm-1204	358	66	)	)	PUNCT
arjefm-1204	358	67	.	.	PUNCT
arjefm-1204	359	1	sustainability	sustainability	NOUN
arjefm-1204	359	2	indexes	index	NOUN
arjefm-1204	359	3	:	:	PUNCT
arjefm-1204	359	4	why	why	SCONJ
arjefm-1204	359	5	join	join	VERB
arjefm-1204	359	6	in	in	ADP
arjefm-1204	359	7	?	?	PUNCT
arjefm-1204	360	1	a	a	DET
arjefm-1204	360	2	study	study	NOUN
arjefm-1204	360	3	of	of	ADP
arjefm-1204	360	4	the	the	DET
arjefm-1204	360	5	corporate	corporate	ADJ
arjefm-1204	360	6	sustainability	sustainability	NOUN
arjefm-1204	360	7	index	index	NOUN
arjefm-1204	360	8	(	(	PUNCT
arjefm-1204	360	9	ise	ise	NOUN
arjefm-1204	360	10	)	)	PUNCT
arjefm-1204	360	11	in	in	ADP
arjefm-1204	360	12	brazil	brazil	PROPN
arjefm-1204	360	13	.	.	PUNCT
arjefm-1204	361	1	journal	journal	PROPN
arjefm-1204	361	2	of	of	ADP
arjefm-1204	361	3	cleaner	clean	ADJ
arjefm-1204	361	4	production	production	NOUN
arjefm-1204	361	5	,	,	PUNCT
arjefm-1204	361	6	96	96	NUM
arjefm-1204	361	7	,	,	PUNCT
arjefm-1204	361	8	161–170	161–170	NUM
arjefm-1204	361	9	.	.	PUNCT
arjefm-1204	362	1	https://doi.org/10.1016/j.jclepro.2014.10.071	https://doi.org/10.1016/j.jclepro.2014.10.071	PROPN
arjefm-1204	362	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1204	362	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1204	362	4	https://doi.org/10.15240/tul/001/2024-1-008	https://doi.org/10.15240/tul/001/2024-1-008	NOUN
arjefm-1204	362	5	https://doi.org/10.1016/j.jclepro.2014.10.071	https://doi.org/10.1016/j.jclepro.2014.10.071	PROPN
arjefm-1204	362	6	american	american	ADJ
arjefm-1204	362	7	research	research	PROPN
arjefm-1204	362	8	journal	journal	PROPN
arjefm-1204	362	9	of	of	ADP
arjefm-1204	362	10	economics	economic	NOUN
arjefm-1204	362	11	,	,	PUNCT
arjefm-1204	362	12	finance	finance	NOUN
arjefm-1204	362	13	and	and	CCONJ
arjefm-1204	362	14	management	management	NOUN
arjefm-1204	362	15	volume	volume	NOUN
arjefm-1204	362	16	13	13	NUM
arjefm-1204	362	17	issue	issue	NOUN
arjefm-1204	362	18	2	2	NUM
arjefm-1204	362	19	,	,	PUNCT
arjefm-1204	362	20	april	april	PROPN
arjefm-1204	362	21	–	–	PUNCT
arjefm-1204	362	22	june	june	PROPN
arjefm-1204	362	23	2025	2025	NUM
arjefm-1204	362	24	issn	issn	PROPN
arjefm-1204	362	25	:	:	PUNCT
arjefm-1204	362	26	2836	2836	NUM
arjefm-1204	362	27	-	-	SYM
arjefm-1204	362	28	9416	9416	NUM
arjefm-1204	362	29	impact	impact	NOUN
arjefm-1204	362	30	factor	factor	NOUN
arjefm-1204	362	31	:	:	PUNCT
arjefm-1204	362	32	6.41	6.41	NUM
arjefm-1204	362	33	journal	journal	NOUN
arjefm-1204	362	34	homepage	homepage	NOUN
arjefm-1204	362	35	:	:	PUNCT
arjefm-1204	362	36	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1204	362	37	email	email	NOUN
arjefm-1204	362	38	:	:	PUNCT
arjefm-1204	362	39	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1204	362	40	official	official	ADJ
arjefm-1204	362	41	journal	journal	PROPN
arjefm-1204	362	42	of	of	ADP
arjefm-1204	362	43	america	america	PROPN
arjefm-1204	362	44	serial	serial	PROPN
arjefm-1204	362	45	publication	publication	NOUN
arjefm-1204	362	46	american	american	PROPN
arjefm-1204	362	47	research	research	PROPN
arjefm-1204	362	48	journal	journal	PROPN
arjefm-1204	362	49	of	of	ADP
arjefm-1204	362	50	economics	economic	NOUN
arjefm-1204	362	51	,	,	PUNCT
arjefm-1204	362	52	finance	finance	NOUN
arjefm-1204	362	53	and	and	CCONJ
arjefm-1204	362	54	management	management	NOUN
arjefm-1204	362	55	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1204	362	56	,	,	PUNCT
arjefm-1204	362	57	email	email	NOUN
arjefm-1204	362	58	:	:	PUNCT
arjefm-1204	362	59	contact@americaserial.com	contact@americaserial.com	X
arjefm-1204	362	60	59	59	NUM
arjefm-1204	363	1	|	|	ADV
arjefm-1204	363	2	p	p	X
arjefm-1204	363	3	a	a	DET
arjefm-1204	363	4	g	g	NOUN
arjefm-1204	363	5	e	e	PROPN
arjefm-1204	363	6	ponnu	ponnu	NOUN
arjefm-1204	363	7	,	,	PUNCT
arjefm-1204	363	8	c.	c.	PROPN
arjefm-1204	363	9	h.	h.	PROPN
arjefm-1204	363	10	(	(	PUNCT
arjefm-1204	363	11	2008	2008	NUM
arjefm-1204	363	12	)	)	PUNCT
arjefm-1204	363	13	.	.	PUNCT
arjefm-1204	364	1	“	"	PUNCT
arjefm-1204	364	2	corporate	corporate	ADJ
arjefm-1204	364	3	governance	governance	NOUN
arjefm-1204	364	4	structures	structure	NOUN
arjefm-1204	364	5	and	and	CCONJ
arjefm-1204	364	6	the	the	DET
arjefm-1204	364	7	performance	performance	NOUN
arjefm-1204	364	8	of	of	ADP
arjefm-1204	364	9	malaysian	malaysian	ADJ
arjefm-1204	364	10	public	public	ADJ
arjefm-1204	364	11	listed	list	VERB
arjefm-1204	364	12	companies	company	NOUN
arjefm-1204	364	13	,	,	PUNCT
arjefm-1204	364	14	”	"	PUNCT
arjefm-1204	364	15	international	international	ADJ
arjefm-1204	364	16	review	review	NOUN
arjefm-1204	364	17	of	of	ADP
arjefm-1204	364	18	business	business	NOUN
arjefm-1204	364	19	research	research	NOUN
arjefm-1204	364	20	papers	paper	NOUN
arjefm-1204	364	21	,	,	PUNCT
arjefm-1204	364	22	vol	vol	NOUN
arjefm-1204	364	23	.	.	PROPN
arjefm-1204	364	24	4	4	NUM
arjefm-1204	364	25	,	,	PUNCT
arjefm-1204	364	26	no	no	INTJ
arjefm-1204	364	27	.	.	NOUN
arjefm-1204	364	28	2	2	NUM
arjefm-1204	364	29	,	,	PUNCT
arjefm-1204	364	30	pp	pp	ADJ
arjefm-1204	364	31	.	.	PUNCT
arjefm-1204	365	1	217	217	NUM
arjefm-1204	365	2	–	–	PUNCT
arjefm-1204	365	3	230	230	NUM
arjefm-1204	365	4	,	,	PUNCT
arjefm-1204	365	5	2008	2008	NUM
arjefm-1204	365	6	.	.	PUNCT
arjefm-1204	366	1	rahcmatulloh	rahcmatulloh	NOUN
arjefm-1204	366	2	,	,	PUNCT
arjefm-1204	366	3	r.	r.	PROPN
arjefm-1204	366	4	,	,	PUNCT
arjefm-1204	366	5	&	&	CCONJ
arjefm-1204	366	6	suranta	suranta	PROPN
arjefm-1204	366	7	,	,	PUNCT
arjefm-1204	366	8	e.	e.	PROPN
arjefm-1204	366	9	(	(	PUNCT
arjefm-1204	366	10	2023	2023	NUM
arjefm-1204	366	11	)	)	PUNCT
arjefm-1204	366	12	.	.	PUNCT
arjefm-1204	367	1	the	the	DET
arjefm-1204	367	2	effect	effect	NOUN
arjefm-1204	367	3	of	of	ADP
arjefm-1204	367	4	environmental	environmental	ADJ
arjefm-1204	367	5	,	,	PUNCT
arjefm-1204	367	6	social	social	ADJ
arjefm-1204	367	7	,	,	PUNCT
arjefm-1204	367	8	and	and	CCONJ
arjefm-1204	367	9	governance	governance	NOUN
arjefm-1204	367	10	(	(	PUNCT
arjefm-1204	367	11	esg	esg	PROPN
arjefm-1204	367	12	)	)	PUNCT
arjefm-1204	367	13	on	on	ADP
arjefm-1204	367	14	firm	firm	ADJ
arjefm-1204	367	15	performance	performance	NOUN
arjefm-1204	367	16	with	with	ADP
arjefm-1204	367	17	earnings	earning	NOUN
arjefm-1204	367	18	management	management	NOUN
arjefm-1204	367	19	as	as	ADP
arjefm-1204	367	20	a	a	DET
arjefm-1204	367	21	moderation	moderation	NOUN
arjefm-1204	367	22	:	:	PUNCT
arjefm-1204	367	23	empirical	empirical	ADJ
arjefm-1204	367	24	evidence	evidence	NOUN
arjefm-1204	367	25	around	around	ADP
arjefm-1204	367	26	covid–19	covid–19	PROPN
arjefm-1204	367	27	.	.	PUNCT
arjefm-1204	368	1	ilomata	ilomata	PROPN
arjefm-1204	368	2	international	international	PROPN
arjefm-1204	368	3	journal	journal	NOUN
arjefm-1204	368	4	of	of	ADP
arjefm-1204	368	5	tax	tax	NOUN
arjefm-1204	368	6	and	and	CCONJ
arjefm-1204	368	7	accounting	accounting	NOUN
arjefm-1204	368	8	,	,	PUNCT
arjefm-1204	368	9	4(4	4(4	NUM
arjefm-1204	368	10	)	)	PUNCT
arjefm-1204	368	11	,	,	PUNCT
arjefm-1204	368	12	846	846	NUM
arjefm-1204	368	13	-	-	SYM
arjefm-1204	368	14	862	862	NUM
arjefm-1204	368	15	.	.	PUNCT
arjefm-1204	369	1	https://doi.org/10.52728/ijtc.v4i4.937	https://doi.org/10.52728/ijtc.v4i4.937	PROPN
arjefm-1204	369	2	.	.	PUNCT
arjefm-1204	369	3	said	say	VERB
arjefm-1204	369	4	,	,	PUNCT
arjefm-1204	369	5	r.	r.	PROPN
arjefm-1204	369	6	zainuddin	zainuddin	PROPN
arjefm-1204	369	7	,	,	PUNCT
arjefm-1204	369	8	y.	y.	PROPN
arjefm-1204	369	9	h.	h.	PROPN
arjefm-1204	369	10	and	and	CCONJ
arjefm-1204	369	11	haron	haron	PROPN
arjefm-1204	369	12	,	,	PUNCT
arjefm-1204	369	13	h.	h.	PROPN
arjefm-1204	369	14	(	(	PUNCT
arjefm-1204	369	15	2009	2009	NUM
arjefm-1204	369	16	)	)	PUNCT
arjefm-1204	369	17	.	.	PUNCT
arjefm-1204	370	1	“	"	PUNCT
arjefm-1204	370	2	the	the	DET
arjefm-1204	370	3	relationship	relationship	NOUN
arjefm-1204	370	4	between	between	ADP
arjefm-1204	370	5	corporate	corporate	ADJ
arjefm-1204	370	6	social	social	ADJ
arjefm-1204	370	7	responsibility	responsibility	NOUN
arjefm-1204	370	8	disclosure	disclosure	NOUN
arjefm-1204	370	9	and	and	CCONJ
arjefm-1204	370	10	corporate	corporate	ADJ
arjefm-1204	370	11	governance	governance	NOUN
arjefm-1204	370	12	characteristics	characteristic	NOUN
arjefm-1204	370	13	in	in	ADP
arjefm-1204	370	14	malaysian	malaysian	ADJ
arjefm-1204	370	15	public	public	ADJ
arjefm-1204	370	16	listed	list	VERB
arjefm-1204	370	17	companies	company	NOUN
arjefm-1204	370	18	,	,	PUNCT
arjefm-1204	370	19	”	"	PUNCT
arjefm-1204	370	20	social	social	ADJ
arjefm-1204	370	21	responsibility	responsibility	NOUN
arjefm-1204	370	22	journal	journal	NOUN
arjefm-1204	370	23	,	,	PUNCT
arjefm-1204	370	24	5(2	5(2	NUM
arjefm-1204	370	25	)	)	PUNCT
arjefm-1204	370	26	,	,	PUNCT
arjefm-1204	370	27	212–226	212–226	NUM
arjefm-1204	370	28	,	,	PUNCT
arjefm-1204	370	29	2009	2009	NUM
arjefm-1204	370	30	.	.	PUNCT
arjefm-1204	371	1	thomson	thomson	PROPN
arjefm-1204	371	2	reuters	reuters	PROPN
arjefm-1204	371	3	.	.	PUNCT
arjefm-1204	372	1	(	(	PUNCT
arjefm-1204	372	2	2015	2015	NUM
arjefm-1204	372	3	)	)	PUNCT
arjefm-1204	372	4	.	.	PUNCT
arjefm-1204	373	1	thomson	thomson	PROPN
arjefm-1204	373	2	reuter	reuter	PROPN
arjefm-1204	373	3	’s	’s	PART
arjefm-1204	373	4	data	data	PROPN
arjefm-1204	373	5	stream	stream	NOUN
arjefm-1204	373	6	asset	asset	NOUN
arjefm-1204	373	7	4	4	NUM
arjefm-1204	373	8	esg	esg	NOUN
arjefm-1204	373	9	content	content	NOUN
arjefm-1204	373	10	.	.	PUNCT
arjefm-1204	374	1	url	url	PROPN
arjefm-1204	374	2	.	.	PUNCT
arjefm-1204	375	1	[	[	X
arjefm-1204	375	2	online	online	X
arjefm-1204	375	3	]	]	X
arjefm-1204	375	4	.	.	PUNCT
arjefm-1204	376	1	available	available	ADJ
arjefm-1204	376	2	:	:	PUNCT
arjefm-1204	376	3	http://extranet.datastream.com/data/asset4%20esg/documents/thomson_reuters_ds_a	http://extranet.datastream.com/data/asset4%20esg/documents/thomson_reuters_ds_a	PROPN
arjefm-1204	376	4	sset4_esg_content_fact_sheet_april_201	sset4_esg_content_fact_sheet_april_201	PROPN
arjefm-1204	376	5	5.pdf	5.pdf	NUM
arjefm-1204	376	6	tiron	tiron	PROPN
arjefm-1204	376	7	-	-	PUNCT
arjefm-1204	376	8	tudor	tudor	PROPN
arjefm-1204	376	9	,	,	PUNCT
arjefm-1204	376	10	a.	a.	PROPN
arjefm-1204	376	11	,	,	PUNCT
arjefm-1204	376	12	hurghis	hurghis	PROPN
arjefm-1204	376	13	,	,	PUNCT
arjefm-1204	376	14	r.	r.	PROPN
arjefm-1204	376	15	,	,	PUNCT
arjefm-1204	376	16	&	&	CCONJ
arjefm-1204	376	17	topor	topor	PROPN
arjefm-1204	376	18	,	,	PUNCT
arjefm-1204	376	19	d.	d.	PROPN
arjefm-1204	376	20	i.	i.	PROPN
arjefm-1204	376	21	(	(	PUNCT
arjefm-1204	376	22	2022	2022	NUM
arjefm-1204	376	23	)	)	PUNCT
arjefm-1204	376	24	.	.	PUNCT
arjefm-1204	377	1	a	a	DET
arjefm-1204	377	2	holistic	holistic	ADJ
arjefm-1204	377	3	review	review	NOUN
arjefm-1204	377	4	of	of	ADP
arjefm-1204	377	5	determinants	determinant	NOUN
arjefm-1204	377	6	and	and	CCONJ
arjefm-1204	377	7	effects	effect	NOUN
arjefm-1204	377	8	of	of	ADP
arjefm-1204	377	9	integrated	integrated	ADJ
arjefm-1204	377	10	reporting	reporting	NOUN
arjefm-1204	377	11	adoption	adoption	NOUN
arjefm-1204	377	12	.	.	PUNCT
arjefm-1204	378	1	e&m	e&m	ADJ
arjefm-1204	378	2	economics	economic	NOUN
arjefm-1204	378	3	and	and	CCONJ
arjefm-1204	378	4	management	management	NOUN
arjefm-1204	378	5	,	,	PUNCT
arjefm-1204	378	6	25(4	25(4	NOUN
arjefm-1204	378	7	)	)	PUNCT
arjefm-1204	378	8	,	,	PUNCT
arjefm-1204	378	9	100–117	100–117	NUM
arjefm-1204	378	10	.	.	PUNCT
arjefm-1204	378	11	https://doi.org/10.15240/tul/001/2022-4-007	https://doi.org/10.15240/tul/001/2022-4-007	PROPN
arjefm-1204	378	12	.	.	PUNCT
arjefm-1204	379	1	wang	wang	PROPN
arjefm-1204	379	2	,	,	PUNCT
arjefm-1204	379	3	q.	q.	PROPN
arjefm-1204	379	4	,	,	PUNCT
arjefm-1204	379	5	wu	wu	PROPN
arjefm-1204	379	6	,	,	PUNCT
arjefm-1204	379	7	c.	c.	PROPN
arjefm-1204	379	8	,	,	PUNCT
arjefm-1204	379	9	&	&	CCONJ
arjefm-1204	379	10	sun	sun	PROPN
arjefm-1204	379	11	,	,	PUNCT
arjefm-1204	379	12	y.	y.	PROPN
arjefm-1204	379	13	(	(	PUNCT
arjefm-1204	379	14	2015	2015	NUM
arjefm-1204	379	15	)	)	PUNCT
arjefm-1204	379	16	.	.	PUNCT
arjefm-1204	380	1	evaluating	evaluate	VERB
arjefm-1204	380	2	corporate	corporate	ADJ
arjefm-1204	380	3	social	social	ADJ
arjefm-1204	380	4	responsibility	responsibility	NOUN
arjefm-1204	380	5	of	of	ADP
arjefm-1204	380	6	airlines	airline	NOUN
arjefm-1204	380	7	using	use	VERB
arjefm-1204	380	8	entropy	entropy	NOUN
arjefm-1204	380	9	weight	weight	NOUN
arjefm-1204	380	10	and	and	CCONJ
arjefm-1204	380	11	grey	grey	PROPN
arjefm-1204	380	12	relation	relation	NOUN
arjefm-1204	380	13	analysis	analysis	NOUN
arjefm-1204	380	14	.	.	PUNCT
arjefm-1204	381	1	journal	journal	PROPN
arjefm-1204	381	2	of	of	ADP
arjefm-1204	381	3	air	air	PROPN
arjefm-1204	381	4	transport	transport	PROPN
arjefm-1204	381	5	management	management	NOUN
arjefm-1204	381	6	,	,	PUNCT
arjefm-1204	381	7	42	42	NUM
arjefm-1204	381	8	,	,	PUNCT
arjefm-1204	381	9	55–62	55–62	NUM
arjefm-1204	381	10	.	.	PUNCT
arjefm-1204	381	11	https://doi.org/10.1016/j.jairtraman.2014.08.003	https://doi.org/10.1016/j.jairtraman.2014.08.003	PROPN
arjefm-1204	381	12	.	.	PUNCT
arjefm-1204	382	1	wood	wood	PROPN
arjefm-1204	382	2	,	,	PUNCT
arjefm-1204	382	3	d.	d.	PROPN
arjefm-1204	382	4	j.	j.	PROPN
arjefm-1204	382	5	(	(	PUNCT
arjefm-1204	382	6	1991).“revisited	1991).“revisited	ADJ
arjefm-1204	382	7	corporate	corporate	ADJ
arjefm-1204	382	8	social	social	ADJ
arjefm-1204	382	9	performance	performance	NOUN
arjefm-1204	382	10	,	,	PUNCT
arjefm-1204	382	11	”	"	PUNCT
arjefm-1204	382	12	the	the	DET
arjefm-1204	382	13	academy	academy	PROPN
arjefm-1204	382	14	of	of	ADP
arjefm-1204	382	15	management	management	PROPN
arjefm-1204	382	16	review	review	PROPN
arjefm-1204	382	17	,	,	PUNCT
arjefm-1204	382	18	16(4	16(4	NUM
arjefm-1204	382	19	)	)	PUNCT
arjefm-1204	382	20	,	,	PUNCT
arjefm-1204	382	21	691–718	691–718	NUM
arjefm-1204	382	22	,	,	PUNCT
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