id	sid	tid	token	lemma	pos
arjefm-1217	1	1	american	american	PROPN
arjefm-1217	1	2	research	research	PROPN
arjefm-1217	1	3	journal	journal	PROPN
arjefm-1217	1	4	of	of	ADP
arjefm-1217	1	5	economics	economic	NOUN
arjefm-1217	1	6	,	,	PUNCT
arjefm-1217	1	7	finance	finance	NOUN
arjefm-1217	1	8	and	and	CCONJ
arjefm-1217	1	9	management	management	NOUN
arjefm-1217	1	10	volume	volume	NOUN
arjefm-1217	1	11	13	13	NUM
arjefm-1217	1	12	issue	issue	NOUN
arjefm-1217	1	13	2	2	NUM
arjefm-1217	1	14	,	,	PUNCT
arjefm-1217	1	15	april	april	PROPN
arjefm-1217	1	16	-	-	PUNCT
arjefm-1217	1	17	june	june	PROPN
arjefm-1217	1	18	2025	2025	NUM
arjefm-1217	1	19	issn	issn	PROPN
arjefm-1217	1	20	:	:	PUNCT
arjefm-1217	1	21	2836	2836	NUM
arjefm-1217	1	22	-	-	SYM
arjefm-1217	1	23	9416	9416	NUM
arjefm-1217	1	24	impact	impact	NOUN
arjefm-1217	1	25	factor	factor	NOUN
arjefm-1217	1	26	:	:	PUNCT
arjefm-1217	1	27	6.41	6.41	NUM
arjefm-1217	1	28	journal	journal	NOUN
arjefm-1217	1	29	homepage	homepage	NOUN
arjefm-1217	1	30	:	:	PUNCT
arjefm-1217	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	1	32	email	email	NOUN
arjefm-1217	1	33	:	:	PUNCT
arjefm-1217	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	1	35	official	official	ADJ
arjefm-1217	1	36	journal	journal	PROPN
arjefm-1217	1	37	of	of	ADP
arjefm-1217	1	38	america	america	PROPN
arjefm-1217	1	39	serial	serial	PROPN
arjefm-1217	1	40	publication	publication	NOUN
arjefm-1217	1	41	american	american	PROPN
arjefm-1217	1	42	research	research	PROPN
arjefm-1217	1	43	journal	journal	PROPN
arjefm-1217	1	44	of	of	ADP
arjefm-1217	1	45	economics	economic	NOUN
arjefm-1217	1	46	,	,	PUNCT
arjefm-1217	1	47	finance	finance	NOUN
arjefm-1217	1	48	and	and	CCONJ
arjefm-1217	1	49	management	management	NOUN
arjefm-1217	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	1	51	,	,	PUNCT
arjefm-1217	1	52	email	email	NOUN
arjefm-1217	1	53	:	:	PUNCT
arjefm-1217	1	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	2	1	79	79	NUM
arjefm-1217	3	1	|	|	ADV
arjefm-1217	3	2	p	p	X
arjefm-1217	3	3	a	a	DET
arjefm-1217	3	4	g	g	NOUN
arjefm-1217	3	5	e	e	NOUN
arjefm-1217	3	6	effect	effect	NOUN
arjefm-1217	3	7	of	of	ADP
arjefm-1217	3	8	board	board	NOUN
arjefm-1217	3	9	characteristics	characteristic	NOUN
arjefm-1217	3	10	on	on	ADP
arjefm-1217	3	11	carbon	carbon	NOUN
arjefm-1217	3	12	emission	emission	NOUN
arjefm-1217	3	13	disclosure	disclosure	NOUN
arjefm-1217	3	14	:	:	PUNCT
arjefm-1217	3	15	a	a	DET
arjefm-1217	3	16	study	study	NOUN
arjefm-1217	3	17	of	of	ADP
arjefm-1217	3	18	oil	oil	NOUN
arjefm-1217	3	19	and	and	CCONJ
arjefm-1217	3	20	gas	gas	NOUN
arjefm-1217	3	21	firms	firm	NOUN
arjefm-1217	3	22	in	in	ADP
arjefm-1217	3	23	nigeria	nigeria	PROPN
arjefm-1217	3	24	1ezekwere	1ezekwere	NUM
arjefm-1217	3	25	uzochukwu	uzochukwu	ADJ
arjefm-1217	3	26	(	(	PUNCT
arjefm-1217	3	27	phd	phd	NOUN
arjefm-1217	3	28	)	)	PUNCT
arjefm-1217	3	29	and	and	CCONJ
arjefm-1217	3	30	2bennee	2bennee	NUM
arjefm-1217	3	31	emmanuel	emmanuel	PROPN
arjefm-1217	3	32	(	(	PUNCT
arjefm-1217	3	33	phd	phd	NOUN
arjefm-1217	3	34	)	)	PUNCT
arjefm-1217	3	35	1department	1department	NUM
arjefm-1217	3	36	of	of	ADP
arjefm-1217	3	37	accounting	accounting	NOUN
arjefm-1217	3	38	,	,	PUNCT
arjefm-1217	3	39	kingsley	kingsley	PROPN
arjefm-1217	3	40	ozumba	ozumba	PROPN
arjefm-1217	3	41	mbadiwe	mbadiwe	PROPN
arjefm-1217	3	42	university	university	PROPN
arjefm-1217	3	43	,	,	PUNCT
arjefm-1217	3	44	ideato	ideato	PROPN
arjefm-1217	3	45	,	,	PUNCT
arjefm-1217	3	46	imo	imo	ADV
arjefm-1217	3	47	state	state	PROPN
arjefm-1217	3	48	2department	2department	NUM
arjefm-1217	3	49	of	of	ADP
arjefm-1217	3	50	accounting	accounting	NOUN
arjefm-1217	3	51	,	,	PUNCT
arjefm-1217	3	52	ignatius	ignatius	PROPN
arjefm-1217	3	53	ajuru	ajuru	PROPN
arjefm-1217	3	54	university	university	PROPN
arjefm-1217	3	55	of	of	ADP
arjefm-1217	3	56	education	education	NOUN
arjefm-1217	3	57	,	,	PUNCT
arjefm-1217	3	58	port	port	NOUN
arjefm-1217	3	59	harcourt	harcourt	PROPN
arjefm-1217	3	60	,	,	PUNCT
arjefm-1217	3	61	river	river	NOUN
arjefm-1217	3	62	state	state	NOUN
arjefm-1217	3	63	e	e	NOUN
arjefm-1217	3	64	-	-	NOUN
arjefm-1217	3	65	mail	mail	NOUN
arjefm-1217	3	66	:	:	PUNCT
arjefm-1217	3	67	uzochukwu.ezekwere@komu.edu.ng	uzochukwu.ezekwere@komu.edu.ng	ADJ
arjefm-1217	3	68	;	;	PUNCT
arjefm-1217	3	69	emmanuelbennee@gmail.com	emmanuelbennee@gmail.com	X
arjefm-1217	4	1	doi	doi	NOUN
arjefm-1217	4	2	:	:	PUNCT
arjefm-1217	4	3	https://doi.org/10.5281/zenodo.15737742	https://doi.org/10.5281/zenodo.15737742	X
arjefm-1217	4	4	abstract	abstract	ADJ
arjefm-1217	4	5	:	:	PUNCT
arjefm-1217	4	6	this	this	DET
arjefm-1217	4	7	study	study	NOUN
arjefm-1217	4	8	determined	determine	VERB
arjefm-1217	4	9	the	the	DET
arjefm-1217	4	10	effect	effect	NOUN
arjefm-1217	4	11	of	of	ADP
arjefm-1217	4	12	board	board	NOUN
arjefm-1217	4	13	characteristics	characteristic	NOUN
arjefm-1217	4	14	on	on	ADP
arjefm-1217	4	15	carbon	carbon	NOUN
arjefm-1217	4	16	emission	emission	NOUN
arjefm-1217	4	17	disclosure	disclosure	NOUN
arjefm-1217	4	18	of	of	ADP
arjefm-1217	4	19	oil	oil	NOUN
arjefm-1217	4	20	and	and	CCONJ
arjefm-1217	4	21	gas	gas	NOUN
arjefm-1217	4	22	firms	firm	NOUN
arjefm-1217	4	23	in	in	ADP
arjefm-1217	4	24	nigeria	nigeria	PROPN
arjefm-1217	4	25	from	from	ADP
arjefm-1217	4	26	2013	2013	NUM
arjefm-1217	4	27	-	-	SYM
arjefm-1217	4	28	2023	2023	NUM
arjefm-1217	4	29	,	,	PUNCT
arjefm-1217	4	30	using	use	VERB
arjefm-1217	4	31	gender	gender	NOUN
arjefm-1217	4	32	diversity	diversity	NOUN
arjefm-1217	4	33	,	,	PUNCT
arjefm-1217	4	34	and	and	CCONJ
arjefm-1217	4	35	board	board	NOUN
arjefm-1217	4	36	independent	independent	ADJ
arjefm-1217	4	37	as	as	ADP
arjefm-1217	4	38	the	the	DET
arjefm-1217	4	39	independent	independent	ADJ
arjefm-1217	4	40	variables	variable	NOUN
arjefm-1217	4	41	,	,	PUNCT
arjefm-1217	4	42	while	while	SCONJ
arjefm-1217	4	43	carbon	carbon	NOUN
arjefm-1217	4	44	emission	emission	NOUN
arjefm-1217	4	45	disclosure	disclosure	NOUN
arjefm-1217	4	46	was	be	AUX
arjefm-1217	4	47	the	the	DET
arjefm-1217	4	48	dependent	dependent	ADJ
arjefm-1217	4	49	variable	variable	NOUN
arjefm-1217	4	50	of	of	ADP
arjefm-1217	4	51	the	the	DET
arjefm-1217	4	52	study	study	NOUN
arjefm-1217	4	53	.	.	PUNCT
arjefm-1217	5	1	data	datum	NOUN
arjefm-1217	5	2	were	be	AUX
arjefm-1217	5	3	extracted	extract	VERB
arjefm-1217	5	4	from	from	ADP
arjefm-1217	5	5	the	the	DET
arjefm-1217	5	6	annual	annual	ADJ
arjefm-1217	5	7	reports	report	NOUN
arjefm-1217	5	8	and	and	CCONJ
arjefm-1217	5	9	account	account	NOUN
arjefm-1217	5	10	of	of	ADP
arjefm-1217	5	11	the	the	DET
arjefm-1217	5	12	sampled	sample	VERB
arjefm-1217	5	13	firms	firm	NOUN
arjefm-1217	5	14	.	.	PUNCT
arjefm-1217	6	1	descriptive	descriptive	ADJ
arjefm-1217	6	2	statistics	statistic	NOUN
arjefm-1217	6	3	of	of	ADP
arjefm-1217	6	4	this	this	DET
arjefm-1217	6	5	study	study	NOUN
arjefm-1217	6	6	was	be	AUX
arjefm-1217	6	7	applied	apply	VERB
arjefm-1217	6	8	,	,	PUNCT
arjefm-1217	6	9	while	while	SCONJ
arjefm-1217	6	10	panel	panel	NOUN
arjefm-1217	6	11	least	least	ADJ
arjefm-1217	6	12	square	square	ADJ
arjefm-1217	6	13	regression	regression	NOUN
arjefm-1217	6	14	analysis	analysis	NOUN
arjefm-1217	6	15	was	be	AUX
arjefm-1217	6	16	employed	employ	VERB
arjefm-1217	6	17	to	to	PART
arjefm-1217	6	18	test	test	VERB
arjefm-1217	6	19	the	the	DET
arjefm-1217	6	20	hypotheses	hypothesis	NOUN
arjefm-1217	6	21	.	.	PUNCT
arjefm-1217	7	1	the	the	DET
arjefm-1217	7	2	study	study	NOUN
arjefm-1217	7	3	indicates	indicate	VERB
arjefm-1217	7	4	that	that	SCONJ
arjefm-1217	7	5	gender	gender	NOUN
arjefm-1217	7	6	diversity	diversity	NOUN
arjefm-1217	7	7	has	have	VERB
arjefm-1217	7	8	significant	significant	ADJ
arjefm-1217	7	9	and	and	CCONJ
arjefm-1217	7	10	positive	positive	ADJ
arjefm-1217	7	11	effect	effect	NOUN
arjefm-1217	7	12	on	on	ADP
arjefm-1217	7	13	carbon	carbon	NOUN
arjefm-1217	7	14	emission	emission	NOUN
arjefm-1217	7	15	disclosure	disclosure	NOUN
arjefm-1217	7	16	while	while	SCONJ
arjefm-1217	7	17	board	board	NOUN
arjefm-1217	7	18	independence	independence	NOUN
arjefm-1217	7	19	has	have	VERB
arjefm-1217	7	20	a	a	DET
arjefm-1217	7	21	significant	significant	ADJ
arjefm-1217	7	22	but	but	CCONJ
arjefm-1217	7	23	negative	negative	ADJ
arjefm-1217	7	24	effect	effect	NOUN
arjefm-1217	7	25	on	on	ADP
arjefm-1217	7	26	carbon	carbon	NOUN
arjefm-1217	7	27	emission	emission	NOUN
arjefm-1217	7	28	disclosure	disclosure	NOUN
arjefm-1217	7	29	.	.	PUNCT
arjefm-1217	8	1	in	in	ADP
arjefm-1217	8	2	conclusion	conclusion	NOUN
arjefm-1217	8	3	,	,	PUNCT
arjefm-1217	8	4	board	board	NOUN
arjefm-1217	8	5	characteristics	characteristic	NOUN
arjefm-1217	8	6	have	have	VERB
arjefm-1217	8	7	a	a	DET
arjefm-1217	8	8	significant	significant	ADJ
arjefm-1217	8	9	effect	effect	NOUN
arjefm-1217	8	10	on	on	ADP
arjefm-1217	8	11	carbon	carbon	NOUN
arjefm-1217	8	12	emission	emission	NOUN
arjefm-1217	8	13	disclosure	disclosure	NOUN
arjefm-1217	8	14	of	of	ADP
arjefm-1217	8	15	oil	oil	NOUN
arjefm-1217	8	16	and	and	CCONJ
arjefm-1217	8	17	gas	gas	NOUN
arjefm-1217	8	18	firms	firm	NOUN
arjefm-1217	8	19	in	in	ADP
arjefm-1217	8	20	nigeria	nigeria	PROPN
arjefm-1217	8	21	.	.	PUNCT
arjefm-1217	9	1	based	base	VERB
arjefm-1217	9	2	on	on	ADP
arjefm-1217	9	3	the	the	DET
arjefm-1217	9	4	study	study	NOUN
arjefm-1217	9	5	findings	finding	NOUN
arjefm-1217	9	6	,	,	PUNCT
arjefm-1217	9	7	the	the	DET
arjefm-1217	9	8	study	study	NOUN
arjefm-1217	9	9	recommended	recommend	VERB
arjefm-1217	9	10	that	that	SCONJ
arjefm-1217	9	11	since	since	SCONJ
arjefm-1217	9	12	there	there	PRON
arjefm-1217	9	13	is	be	VERB
arjefm-1217	9	14	a	a	DET
arjefm-1217	9	15	positive	positive	ADJ
arjefm-1217	9	16	relationship	relationship	NOUN
arjefm-1217	9	17	between	between	ADP
arjefm-1217	9	18	gender	gender	NOUN
arjefm-1217	9	19	diversity	diversity	NOUN
arjefm-1217	9	20	and	and	CCONJ
arjefm-1217	9	21	environmental	environmental	ADJ
arjefm-1217	9	22	disclosure	disclosure	NOUN
arjefm-1217	9	23	,	,	PUNCT
arjefm-1217	9	24	the	the	DET
arjefm-1217	9	25	management	management	NOUN
arjefm-1217	9	26	of	of	ADP
arjefm-1217	9	27	firms	firm	NOUN
arjefm-1217	9	28	should	should	AUX
arjefm-1217	9	29	sustain	sustain	VERB
arjefm-1217	9	30	a	a	DET
arjefm-1217	9	31	gender	gender	NOUN
arjefm-1217	9	32	mix	mix	NOUN
arjefm-1217	9	33	that	that	PRON
arjefm-1217	9	34	is	be	AUX
arjefm-1217	9	35	likely	likely	ADJ
arjefm-1217	9	36	to	to	PART
arjefm-1217	9	37	have	have	AUX
arjefm-1217	9	38	improved	improve	VERB
arjefm-1217	9	39	financial	financial	ADJ
arjefm-1217	9	40	performance	performance	NOUN
arjefm-1217	9	41	.	.	PUNCT
arjefm-1217	10	1	keywords	keyword	NOUN
arjefm-1217	10	2	:	:	PUNCT
arjefm-1217	10	3	gender	gender	NOUN
arjefm-1217	10	4	diversity	diversity	NOUN
arjefm-1217	10	5	,	,	PUNCT
arjefm-1217	10	6	board	board	NOUN
arjefm-1217	10	7	independent	independent	ADJ
arjefm-1217	10	8	and	and	CCONJ
arjefm-1217	10	9	carbon	carbon	NOUN
arjefm-1217	10	10	emission	emission	NOUN
arjefm-1217	10	11	disclosure	disclosure	NOUN
arjefm-1217	10	12	introduction	introduction	NOUN
arjefm-1217	10	13	a	a	DET
arjefm-1217	10	14	board	board	NOUN
arjefm-1217	10	15	of	of	ADP
arjefm-1217	10	16	directors	director	NOUN
arjefm-1217	10	17	is	be	AUX
arjefm-1217	10	18	a	a	DET
arjefm-1217	10	19	set	set	NOUN
arjefm-1217	10	20	of	of	ADP
arjefm-1217	10	21	those	those	PRON
arjefm-1217	10	22	who	who	PRON
arjefm-1217	10	23	jointly	jointly	ADV
arjefm-1217	10	24	supervise	supervise	VERB
arjefm-1217	10	25	the	the	DET
arjefm-1217	10	26	activities	activity	NOUN
arjefm-1217	10	27	of	of	ADP
arjefm-1217	10	28	a	a	DET
arjefm-1217	10	29	corporation	corporation	NOUN
arjefm-1217	10	30	,	,	PUNCT
arjefm-1217	10	31	which	which	PRON
arjefm-1217	10	32	can	can	AUX
arjefm-1217	10	33	be	be	AUX
arjefm-1217	10	34	both	both	CCONJ
arjefm-1217	10	35	a	a	DET
arjefm-1217	10	36	for	for	ADP
arjefm-1217	10	37	-	-	PUNCT
arjefm-1217	10	38	profit	profit	NOUN
arjefm-1217	10	39	enterprise	enterprise	NOUN
arjefm-1217	10	40	,	,	PUNCT
arjefm-1217	10	41	nonprofit	nonprofit	ADJ
arjefm-1217	10	42	enterprise	enterprise	NOUN
arjefm-1217	10	43	,	,	PUNCT
arjefm-1217	10	44	and	and	CCONJ
arjefm-1217	10	45	a	a	DET
arjefm-1217	10	46	central	central	ADJ
arjefm-1217	10	47	authority	authority	NOUN
arjefm-1217	10	48	employer	employer	NOUN
arjefm-1217	10	49	.	.	PUNCT
arjefm-1217	11	1	the	the	DET
arjefm-1217	11	2	sort	sort	NOUN
arjefm-1217	11	3	of	of	ADP
arjefm-1217	11	4	board	board	NOUN
arjefm-1217	11	5	's	's	PART
arjefm-1217	11	6	powers	power	NOUN
arjefm-1217	11	7	,	,	PUNCT
arjefm-1217	11	8	duties	duty	NOUN
arjefm-1217	11	9	,	,	PUNCT
arjefm-1217	11	10	and	and	CCONJ
arjefm-1217	11	11	responsibilities	responsibility	NOUN
arjefm-1217	11	12	are	be	AUX
arjefm-1217	11	13	decided	decide	VERB
arjefm-1217	11	14	with	with	ADP
arjefm-1217	11	15	the	the	DET
arjefm-1217	11	16	aid	aid	NOUN
arjefm-1217	11	17	of	of	ADP
arjefm-1217	11	18	government	government	NOUN
arjefm-1217	11	19	policies	policy	NOUN
arjefm-1217	11	20	(	(	PUNCT
arjefm-1217	11	21	along	along	ADP
arjefm-1217	11	22	with	with	ADP
arjefm-1217	11	23	the	the	DET
arjefm-1217	11	24	jurisdiction	jurisdiction	NOUN
arjefm-1217	11	25	's	's	PART
arjefm-1217	11	26	organization	organization	NOUN
arjefm-1217	11	27	’s	’s	PART
arjefm-1217	11	28	law	law	NOUN
arjefm-1217	11	29	)	)	PUNCT
arjefm-1217	11	30	and	and	CCONJ
arjefm-1217	11	31	the	the	DET
arjefm-1217	11	32	employer	employer	NOUN
arjefm-1217	11	33	's	's	PART
arjefm-1217	11	34	own	own	ADJ
arjefm-1217	11	35	constitution	constitution	NOUN
arjefm-1217	11	36	and	and	CCONJ
arjefm-1217	11	37	bylaws	bylaw	NOUN
arjefm-1217	11	38	.	.	PUNCT
arjefm-1217	12	1	these	these	DET
arjefm-1217	12	2	authorities	authority	NOUN
arjefm-1217	12	3	may	may	AUX
arjefm-1217	12	4	specify	specify	VERB
arjefm-1217	12	5	the	the	DET
arjefm-1217	12	6	number	number	NOUN
arjefm-1217	12	7	of	of	ADP
arjefm-1217	12	8	participants	participant	NOUN
arjefm-1217	12	9	of	of	ADP
arjefm-1217	12	10	the	the	DET
arjefm-1217	12	11	board	board	NOUN
arjefm-1217	12	12	,	,	PUNCT
arjefm-1217	12	13	how	how	SCONJ
arjefm-1217	12	14	they	they	PRON
arjefm-1217	12	15	're	be	AUX
arjefm-1217	12	16	to	to	PART
arjefm-1217	12	17	be	be	AUX
arjefm-1217	12	18	chosen	choose	VERB
arjefm-1217	12	19	,	,	PUNCT
arjefm-1217	12	20	and	and	CCONJ
arjefm-1217	12	21	the	the	DET
arjefm-1217	12	22	way	way	NOUN
arjefm-1217	12	23	often	often	ADV
arjefm-1217	12	24	they	they	PRON
arjefm-1217	12	25	are	be	AUX
arjefm-1217	12	26	to	to	PART
arjefm-1217	12	27	fulfill	fulfill	VERB
arjefm-1217	12	28	(	(	PUNCT
arjefm-1217	12	29	li	li	PROPN
arjefm-1217	12	30	,	,	PUNCT
arjefm-1217	12	31	qizi	qizi	PROPN
arjefm-1217	12	32	,	,	PUNCT
arjefm-1217	12	33	shahab	shahab	PROPN
arjefm-1217	12	34	,	,	PUNCT
arjefm-1217	12	35	wu	wu	PROPN
arjefm-1217	12	36	,	,	PUNCT
arjefm-1217	12	37	&	&	CCONJ
arjefm-1217	12	38	ntim	ntim	NOUN
arjefm-1217	12	39	,	,	PUNCT
arjefm-1217	12	40	2023	2023	NUM
arjefm-1217	12	41	)	)	PUNCT
arjefm-1217	12	42	.	.	PUNCT
arjefm-1217	13	1	as	as	ADP
arjefm-1217	13	2	a	a	DET
arjefm-1217	13	3	feature	feature	NOUN
arjefm-1217	13	4	,	,	PUNCT
arjefm-1217	13	5	board	board	NOUN
arjefm-1217	13	6	members	member	NOUN
arjefm-1217	13	7	must	must	AUX
arjefm-1217	13	8	be	be	AUX
arjefm-1217	13	9	committed	commit	VERB
arjefm-1217	13	10	and	and	CCONJ
arjefm-1217	13	11	devoted	devote	VERB
arjefm-1217	13	12	to	to	ADP
arjefm-1217	13	13	their	their	PRON
arjefm-1217	13	14	roles	role	NOUN
arjefm-1217	13	15	.	.	PUNCT
arjefm-1217	14	1	they	they	PRON
arjefm-1217	14	2	need	need	VERB
arjefm-1217	14	3	to	to	PART
arjefm-1217	14	4	attend	attend	VERB
arjefm-1217	14	5	conferences	conference	NOUN
arjefm-1217	14	6	often	often	ADV
arjefm-1217	14	7	,	,	PUNCT
arjefm-1217	14	8	put	put	VERB
arjefm-1217	14	9	together	together	ADV
arjefm-1217	14	10	earlier	early	ADV
arjefm-1217	14	11	,	,	PUNCT
arjefm-1217	14	12	and	and	CCONJ
arjefm-1217	14	13	be	be	AUX
arjefm-1217	14	14	willing	willing	ADJ
arjefm-1217	14	15	to	to	PART
arjefm-1217	14	16	invest	invest	VERB
arjefm-1217	14	17	effort	effort	NOUN
arjefm-1217	14	18	and	and	CCONJ
arjefm-1217	14	19	time	time	NOUN
arjefm-1217	14	20	in	in	ADP
arjefm-1217	14	21	their	their	PRON
arjefm-1217	14	22	obligations	obligation	NOUN
arjefm-1217	14	23	.	.	PUNCT
arjefm-1217	15	1	a	a	DET
arjefm-1217	15	2	secondary	secondary	ADJ
arjefm-1217	15	3	function	function	NOUN
arjefm-1217	15	4	is	be	AUX
arjefm-1217	15	5	responsibility	responsibility	NOUN
arjefm-1217	15	6	.	.	PUNCT
arjefm-1217	16	1	an	an	DET
arjefm-1217	16	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1217	16	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1217	17	1	mailto:uzochukwu.ezekwere@komu.edu.ng	mailto:uzochukwu.ezekwere@komu.edu.ng	PROPN
arjefm-1217	17	2	mailto:emmanuelbennee@gmail.com	mailto:emmanuelbennee@gmail.com	PROPN
arjefm-1217	17	3	american	american	PROPN
arjefm-1217	17	4	research	research	PROPN
arjefm-1217	17	5	journal	journal	PROPN
arjefm-1217	17	6	of	of	ADP
arjefm-1217	17	7	economics	economic	NOUN
arjefm-1217	17	8	,	,	PUNCT
arjefm-1217	17	9	finance	finance	NOUN
arjefm-1217	17	10	and	and	CCONJ
arjefm-1217	17	11	management	management	NOUN
arjefm-1217	17	12	volume	volume	NOUN
arjefm-1217	17	13	13	13	NUM
arjefm-1217	17	14	issue	issue	NOUN
arjefm-1217	17	15	2	2	NUM
arjefm-1217	17	16	,	,	PUNCT
arjefm-1217	17	17	april	april	PROPN
arjefm-1217	17	18	-	-	PUNCT
arjefm-1217	17	19	june	june	PROPN
arjefm-1217	17	20	2025	2025	NUM
arjefm-1217	17	21	issn	issn	PROPN
arjefm-1217	17	22	:	:	PUNCT
arjefm-1217	17	23	2836	2836	NUM
arjefm-1217	17	24	-	-	SYM
arjefm-1217	17	25	9416	9416	NUM
arjefm-1217	17	26	impact	impact	NOUN
arjefm-1217	17	27	factor	factor	NOUN
arjefm-1217	17	28	:	:	PUNCT
arjefm-1217	17	29	6.41	6.41	NUM
arjefm-1217	17	30	journal	journal	NOUN
arjefm-1217	17	31	homepage	homepage	NOUN
arjefm-1217	17	32	:	:	PUNCT
arjefm-1217	17	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	17	34	email	email	NOUN
arjefm-1217	17	35	:	:	PUNCT
arjefm-1217	17	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	17	37	official	official	ADJ
arjefm-1217	17	38	journal	journal	PROPN
arjefm-1217	17	39	of	of	ADP
arjefm-1217	17	40	america	america	PROPN
arjefm-1217	17	41	serial	serial	PROPN
arjefm-1217	17	42	publication	publication	NOUN
arjefm-1217	17	43	american	american	PROPN
arjefm-1217	17	44	research	research	PROPN
arjefm-1217	17	45	journal	journal	PROPN
arjefm-1217	17	46	of	of	ADP
arjefm-1217	17	47	economics	economic	NOUN
arjefm-1217	17	48	,	,	PUNCT
arjefm-1217	17	49	finance	finance	NOUN
arjefm-1217	17	50	and	and	CCONJ
arjefm-1217	17	51	management	management	NOUN
arjefm-1217	17	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	17	53	,	,	PUNCT
arjefm-1217	17	54	email	email	NOUN
arjefm-1217	17	55	:	:	PUNCT
arjefm-1217	17	56	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	18	1	80	80	NUM
arjefm-1217	19	1	|	|	ADV
arjefm-1217	19	2	p	p	X
arjefm-1217	19	3	a	a	DET
arjefm-1217	19	4	g	g	NOUN
arjefm-1217	19	5	e	e	X
arjefm-1217	19	6	excessive	excessive	ADV
arjefm-1217	19	7	-	-	PUNCT
arjefm-1217	19	8	appearing	appear	VERB
arjefm-1217	19	9	board	board	NOUN
arjefm-1217	19	10	holds	hold	VERB
arjefm-1217	19	11	itself	itself	PRON
arjefm-1217	19	12	responsible	responsible	ADJ
arjefm-1217	19	13	for	for	ADP
arjefm-1217	19	14	its	its	PRON
arjefm-1217	19	15	selections	selection	NOUN
arjefm-1217	19	16	and	and	CCONJ
arjefm-1217	19	17	actions	action	NOUN
arjefm-1217	19	18	.	.	PUNCT
arjefm-1217	20	1	different	different	ADJ
arjefm-1217	20	2	characteristics	characteristic	NOUN
arjefm-1217	20	3	of	of	ADP
arjefm-1217	20	4	a	a	DET
arjefm-1217	20	5	board	board	NOUN
arjefm-1217	20	6	consist	consist	NOUN
arjefm-1217	20	7	of	of	ADP
arjefm-1217	20	8	board	board	NOUN
arjefm-1217	20	9	length	length	NOUN
arjefm-1217	20	10	,	,	PUNCT
arjefm-1217	20	11	board	board	NOUN
arjefm-1217	20	12	independence	independence	NOUN
arjefm-1217	20	13	,	,	PUNCT
arjefm-1217	20	14	and	and	CCONJ
arjefm-1217	20	15	having	have	VERB
arjefm-1217	20	16	a	a	DET
arjefm-1217	20	17	lady	lady	NOUN
arjefm-1217	20	18	director	director	NOUN
arjefm-1217	20	19	.	.	PUNCT
arjefm-1217	21	1	the	the	DET
arjefm-1217	21	2	boards	board	NOUN
arjefm-1217	21	3	of	of	ADP
arjefm-1217	21	4	directors	director	NOUN
arjefm-1217	21	5	are	be	AUX
arjefm-1217	21	6	agents	agent	NOUN
arjefm-1217	21	7	to	to	ADP
arjefm-1217	21	8	the	the	DET
arjefm-1217	21	9	corporation	corporation	NOUN
arjefm-1217	21	10	.	.	PUNCT
arjefm-1217	22	1	they	they	PRON
arjefm-1217	22	2	may	may	AUX
arjefm-1217	22	3	be	be	AUX
arjefm-1217	22	4	made	make	VERB
arjefm-1217	22	5	from	from	ADP
arjefm-1217	22	6	people	people	NOUN
arjefm-1217	22	7	who	who	PRON
arjefm-1217	22	8	oversee	oversee	VERB
arjefm-1217	22	9	the	the	DET
arjefm-1217	22	10	sports	sport	NOUN
arjefm-1217	22	11	of	of	ADP
arjefm-1217	22	12	a	a	DET
arjefm-1217	22	13	corporation	corporation	NOUN
arjefm-1217	22	14	.	.	PUNCT
arjefm-1217	23	1	the	the	DET
arjefm-1217	23	2	primary	primary	ADJ
arjefm-1217	23	3	purpose	purpose	NOUN
arjefm-1217	23	4	of	of	ADP
arjefm-1217	23	5	the	the	DET
arjefm-1217	23	6	board	board	NOUN
arjefm-1217	23	7	is	be	AUX
arjefm-1217	23	8	to	to	PART
arjefm-1217	23	9	display	display	VERB
arjefm-1217	23	10	and	and	CCONJ
arjefm-1217	23	11	advise	advise	VERB
arjefm-1217	23	12	the	the	DET
arjefm-1217	23	13	top	top	ADJ
arjefm-1217	23	14	management	management	NOUN
arjefm-1217	23	15	within	within	ADP
arjefm-1217	23	16	the	the	DET
arjefm-1217	23	17	discharge	discharge	NOUN
arjefm-1217	23	18	in	in	ADP
arjefm-1217	23	19	their	their	PRON
arjefm-1217	23	20	obligations	obligation	NOUN
arjefm-1217	23	21	to	to	ADP
arjefm-1217	23	22	the	the	DET
arjefm-1217	23	23	owners	owner	NOUN
arjefm-1217	23	24	(	(	PUNCT
arjefm-1217	23	25	louziri	louziri	PROPN
arjefm-1217	23	26	,	,	PUNCT
arjefm-1217	23	27	&	&	CCONJ
arjefm-1217	23	28	oubal	oubal	ADJ
arjefm-1217	23	29	,	,	PUNCT
arjefm-1217	23	30	2025	2025	NUM
arjefm-1217	23	31	)	)	PUNCT
arjefm-1217	23	32	.	.	PUNCT
arjefm-1217	24	1	climate	climate	NOUN
arjefm-1217	24	2	alternate	alternate	NOUN
arjefm-1217	24	3	is	be	AUX
arjefm-1217	24	4	one	one	NUM
arjefm-1217	24	5	of	of	ADP
arjefm-1217	24	6	the	the	DET
arjefm-1217	24	7	maximum	maximum	ADJ
arjefm-1217	24	8	complicated	complicated	ADJ
arjefm-1217	24	9	environmental	environmental	ADJ
arjefm-1217	24	10	issues	issue	NOUN
arjefm-1217	24	11	posing	pose	VERB
arjefm-1217	24	12	threats	threat	NOUN
arjefm-1217	24	13	and	and	CCONJ
arjefm-1217	24	14	providing	provide	VERB
arjefm-1217	24	15	opportunities	opportunity	NOUN
arjefm-1217	24	16	for	for	ADP
arjefm-1217	24	17	companies	company	NOUN
arjefm-1217	24	18	in	in	ADP
arjefm-1217	24	19	all	all	DET
arjefm-1217	24	20	sectors	sector	NOUN
arjefm-1217	24	21	.	.	PUNCT
arjefm-1217	25	1	from	from	ADP
arjefm-1217	25	2	a	a	DET
arjefm-1217	25	3	business	business	NOUN
arjefm-1217	25	4	point	point	NOUN
arjefm-1217	25	5	of	of	ADP
arjefm-1217	25	6	view	view	NOUN
arjefm-1217	25	7	,	,	PUNCT
arjefm-1217	25	8	corporate	corporate	ADJ
arjefm-1217	25	9	attitudes	attitude	NOUN
arjefm-1217	25	10	in	in	ADP
arjefm-1217	25	11	the	the	DET
arjefm-1217	25	12	direction	direction	NOUN
arjefm-1217	25	13	of	of	ADP
arjefm-1217	25	14	weather	weather	NOUN
arjefm-1217	25	15	alternate	alternate	NOUN
arjefm-1217	25	16	have	have	AUX
arjefm-1217	25	17	modified	modify	VERB
arjefm-1217	25	18	considerably	considerably	ADV
arjefm-1217	25	19	nowadays	nowadays	ADV
arjefm-1217	25	20	.	.	PUNCT
arjefm-1217	26	1	in	in	ADP
arjefm-1217	26	2	the	the	DET
arjefm-1217	26	3	early	early	ADJ
arjefm-1217	26	4	1990s	1990	NOUN
arjefm-1217	26	5	,	,	PUNCT
arjefm-1217	26	6	agencies	agency	NOUN
arjefm-1217	26	7	are	be	AUX
arjefm-1217	26	8	frequently	frequently	ADV
arjefm-1217	26	9	observed	observe	VERB
arjefm-1217	26	10	to	to	PART
arjefm-1217	26	11	cover	cover	VERB
arjefm-1217	26	12	up	up	ADP
arjefm-1217	26	13	or	or	CCONJ
arjefm-1217	26	14	ignore	ignore	VERB
arjefm-1217	26	15	climate	climate	NOUN
arjefm-1217	26	16	exchange	exchange	NOUN
arjefm-1217	26	17	issues	issue	NOUN
arjefm-1217	26	18	.	.	PUNCT
arjefm-1217	27	1	over	over	ADP
arjefm-1217	27	2	time	time	NOUN
arjefm-1217	27	3	,	,	PUNCT
arjefm-1217	27	4	the	the	DET
arjefm-1217	27	5	aim	aim	NOUN
arjefm-1217	27	6	of	of	ADP
arjefm-1217	27	7	business	business	NOUN
arjefm-1217	27	8	has	have	AUX
arjefm-1217	27	9	modified	modify	VERB
arjefm-1217	27	10	from	from	ADP
arjefm-1217	27	11	an	an	DET
arjefm-1217	27	12	emphasis	emphasis	NOUN
arjefm-1217	27	13	on	on	ADP
arjefm-1217	27	14	shareholder	shareholder	NOUN
arjefm-1217	27	15	satisfaction	satisfaction	NOUN
arjefm-1217	27	16	alone	alone	ADV
arjefm-1217	27	17	closer	close	ADV
arjefm-1217	27	18	to	to	ADP
arjefm-1217	27	19	mutual	mutual	ADJ
arjefm-1217	27	20	benefits	benefit	NOUN
arjefm-1217	27	21	for	for	ADP
arjefm-1217	27	22	business	business	NOUN
arjefm-1217	27	23	and	and	CCONJ
arjefm-1217	27	24	societies	society	NOUN
arjefm-1217	27	25	.	.	PUNCT
arjefm-1217	28	1	companies	company	NOUN
arjefm-1217	28	2	,	,	PUNCT
arjefm-1217	28	3	as	as	ADP
arjefm-1217	28	4	part	part	NOUN
arjefm-1217	28	5	of	of	ADP
arjefm-1217	28	6	society	society	NOUN
arjefm-1217	28	7	,	,	PUNCT
arjefm-1217	28	8	at	at	ADP
arjefm-1217	28	9	the	the	DET
arjefm-1217	28	10	moment	moment	NOUN
arjefm-1217	28	11	are	be	AUX
arjefm-1217	28	12	faced	face	VERB
arjefm-1217	28	13	with	with	ADP
arjefm-1217	28	14	the	the	DET
arjefm-1217	28	15	task	task	NOUN
arjefm-1217	28	16	of	of	ADP
arjefm-1217	28	17	a	a	DET
arjefm-1217	28	18	way	way	NOUN
arjefm-1217	28	19	to	to	PART
arjefm-1217	28	20	reduce	reduce	VERB
arjefm-1217	28	21	emissions	emission	NOUN
arjefm-1217	28	22	to	to	PART
arjefm-1217	28	23	mitigate	mitigate	VERB
arjefm-1217	28	24	weather	weather	NOUN
arjefm-1217	28	25	trade	trade	NOUN
arjefm-1217	28	26	.	.	PUNCT
arjefm-1217	29	1	in	in	ADP
arjefm-1217	29	2	addition	addition	NOUN
arjefm-1217	29	3	,	,	PUNCT
arjefm-1217	29	4	they	they	PRON
arjefm-1217	29	5	may	may	AUX
arjefm-1217	29	6	be	be	AUX
arjefm-1217	29	7	worried	worry	VERB
arjefm-1217	29	8	with	with	ADP
arjefm-1217	29	9	how	how	SCONJ
arjefm-1217	29	10	weather	weather	NOUN
arjefm-1217	29	11	trade	trade	NOUN
arjefm-1217	29	12	will	will	AUX
arjefm-1217	29	13	impact	impact	VERB
arjefm-1217	29	14	upon	upon	SCONJ
arjefm-1217	29	15	their	their	PRON
arjefm-1217	29	16	operations	operation	NOUN
arjefm-1217	29	17	,	,	PUNCT
arjefm-1217	29	18	because	because	SCONJ
arjefm-1217	29	19	the	the	DET
arjefm-1217	29	20	growth	growth	NOUN
arjefm-1217	29	21	in	in	ADP
arjefm-1217	29	22	atmospheric	atmospheric	ADJ
arjefm-1217	29	23	temperature	temperature	NOUN
arjefm-1217	29	24	has	have	AUX
arjefm-1217	29	25	given	give	VERB
arjefm-1217	29	26	rise	rise	NOUN
arjefm-1217	29	27	to	to	ADP
arjefm-1217	29	28	an	an	DET
arjefm-1217	29	29	accumulation	accumulation	NOUN
arjefm-1217	29	30	of	of	ADP
arjefm-1217	29	31	greenhouse	greenhouse	NOUN
arjefm-1217	29	32	fuel	fuel	NOUN
arjefm-1217	29	33	(	(	PUNCT
arjefm-1217	29	34	ghg	ghg	PROPN
arjefm-1217	29	35	)	)	PUNCT
arjefm-1217	29	36	emissions	emission	NOUN
arjefm-1217	29	37	,	,	PUNCT
arjefm-1217	29	38	especially	especially	ADV
arjefm-1217	29	39	of	of	ADP
arjefm-1217	29	40	carbon	carbon	NOUN
arjefm-1217	29	41	dioxide	dioxide	NOUN
arjefm-1217	29	42	.	.	PUNCT
arjefm-1217	30	1	the	the	DET
arjefm-1217	30	2	political	political	ADJ
arjefm-1217	30	3	context	context	NOUN
arjefm-1217	30	4	wherein	wherein	SCONJ
arjefm-1217	30	5	specific	specific	ADJ
arjefm-1217	30	6	international	international	ADJ
arjefm-1217	30	7	locations	location	NOUN
arjefm-1217	30	8	have	have	VERB
arjefm-1217	30	9	exceptional	exceptional	ADJ
arjefm-1217	30	10	positions	position	NOUN
arjefm-1217	30	11	concerning	concern	VERB
arjefm-1217	30	12	the	the	DET
arjefm-1217	30	13	destiny	destiny	NOUN
arjefm-1217	30	14	of	of	ADP
arjefm-1217	30	15	international	international	ADJ
arjefm-1217	30	16	climate	climate	NOUN
arjefm-1217	30	17	policies	policy	NOUN
arjefm-1217	30	18	exposes	expose	VERB
arjefm-1217	30	19	groups	group	NOUN
arjefm-1217	30	20	to	to	ADP
arjefm-1217	30	21	a	a	DET
arjefm-1217	30	22	totally	totally	ADV
arjefm-1217	30	23	excessive	excessive	ADJ
arjefm-1217	30	24	stage	stage	NOUN
arjefm-1217	30	25	of	of	ADP
arjefm-1217	30	26	regulatory	regulatory	ADJ
arjefm-1217	30	27	uncertainty	uncertainty	NOUN
arjefm-1217	30	28	(	(	PUNCT
arjefm-1217	30	29	nie	nie	PROPN
arjefm-1217	30	30	&	&	CCONJ
arjefm-1217	30	31	wang	wang	PROPN
arjefm-1217	30	32	,	,	PUNCT
arjefm-1217	30	33	2019	2019	NUM
arjefm-1217	30	34	;	;	PUNCT
arjefm-1217	30	35	okafor	okafor	PROPN
arjefm-1217	30	36	,	,	PUNCT
arjefm-1217	30	37	2018	2018	NUM
arjefm-1217	30	38	)	)	PUNCT
arjefm-1217	30	39	.	.	PUNCT
arjefm-1217	31	1	in	in	ADP
arjefm-1217	31	2	the	the	DET
arjefm-1217	31	3	absence	absence	NOUN
arjefm-1217	31	4	of	of	ADP
arjefm-1217	31	5	a	a	DET
arjefm-1217	31	6	global	global	ADJ
arjefm-1217	31	7	regulatory	regulatory	ADJ
arjefm-1217	31	8	framework	framework	NOUN
arjefm-1217	31	9	for	for	ADP
arjefm-1217	31	10	weather	weather	NOUN
arjefm-1217	31	11	exchange	exchange	NOUN
arjefm-1217	31	12	,	,	PUNCT
arjefm-1217	31	13	many	many	ADJ
arjefm-1217	31	14	firms	firm	NOUN
arjefm-1217	31	15	now	now	ADV
arjefm-1217	31	16	take	take	VERB
arjefm-1217	31	17	into	into	ADP
arjefm-1217	31	18	account	account	NOUN
arjefm-1217	31	19	a	a	DET
arjefm-1217	31	20	climate	climate	NOUN
arjefm-1217	31	21	approach	approach	NOUN
arjefm-1217	31	22	,	,	PUNCT
arjefm-1217	31	23	a	a	DET
arjefm-1217	31	24	crucial	crucial	ADJ
arjefm-1217	31	25	enterprise	enterprise	NOUN
arjefm-1217	31	26	exercise	exercise	NOUN
arjefm-1217	31	27	for	for	ADP
arjefm-1217	31	28	competitive	competitive	ADJ
arjefm-1217	31	29	reasons	reason	NOUN
arjefm-1217	31	30	.	.	PUNCT
arjefm-1217	32	1	furthermore	furthermore	ADV
arjefm-1217	32	2	,	,	PUNCT
arjefm-1217	32	3	even	even	ADV
arjefm-1217	32	4	within	within	ADP
arjefm-1217	32	5	the	the	DET
arjefm-1217	32	6	absence	absence	NOUN
arjefm-1217	32	7	of	of	ADP
arjefm-1217	32	8	presidency	presidency	NOUN
arjefm-1217	32	9	law	law	NOUN
arjefm-1217	32	10	,	,	PUNCT
arjefm-1217	32	11	several	several	ADJ
arjefm-1217	32	12	companies	company	NOUN
arjefm-1217	32	13	have	have	AUX
arjefm-1217	32	14	determined	determine	VERB
arjefm-1217	32	15	to	to	PART
arjefm-1217	32	16	constrain	constrain	VERB
arjefm-1217	32	17	their	their	PRON
arjefm-1217	32	18	impact	impact	NOUN
arjefm-1217	32	19	on	on	ADP
arjefm-1217	32	20	the	the	DET
arjefm-1217	32	21	worldwide	worldwide	ADJ
arjefm-1217	32	22	weather	weather	NOUN
arjefm-1217	32	23	and	and	CCONJ
arjefm-1217	32	24	publicly	publicly	ADV
arjefm-1217	32	25	adhere	adhere	VERB
arjefm-1217	32	26	to	to	ADP
arjefm-1217	32	27	a	a	DET
arjefm-1217	32	28	specific	specific	ADJ
arjefm-1217	32	29	carbon	carbon	NOUN
arjefm-1217	32	30	norm	norm	NOUN
arjefm-1217	32	31	,	,	PUNCT
arjefm-1217	32	32	inclusive	inclusive	ADJ
arjefm-1217	32	33	of	of	ADP
arjefm-1217	32	34	carbon	carbon	NOUN
arjefm-1217	32	35	neutrality	neutrality	NOUN
arjefm-1217	32	36	or	or	CCONJ
arjefm-1217	32	37	carbon	carbon	NOUN
arjefm-1217	32	38	labels	label	NOUN
arjefm-1217	32	39	,	,	PUNCT
arjefm-1217	32	40	to	to	PART
arjefm-1217	32	41	show	show	VERB
arjefm-1217	32	42	their	their	PRON
arjefm-1217	32	43	dedication	dedication	NOUN
arjefm-1217	32	44	to	to	PART
arjefm-1217	32	45	weather	weather	VERB
arjefm-1217	32	46	exchange	exchange	NOUN
arjefm-1217	32	47	mitigation	mitigation	NOUN
arjefm-1217	32	48	on	on	ADP
arjefm-1217	32	49	a	a	DET
arjefm-1217	32	50	voluntary	voluntary	ADJ
arjefm-1217	32	51	foundation	foundation	NOUN
arjefm-1217	32	52	or	or	CCONJ
arjefm-1217	32	53	in	in	ADP
arjefm-1217	32	54	response	response	NOUN
arjefm-1217	32	55	to	to	PART
arjefm-1217	32	56	stakeholder	stakeholder	VERB
arjefm-1217	32	57	stress	stress	NOUN
arjefm-1217	32	58	from	from	ADP
arjefm-1217	32	59	buyers	buyer	NOUN
arjefm-1217	32	60	,	,	PUNCT
arjefm-1217	32	61	providers	provider	NOUN
arjefm-1217	32	62	,	,	PUNCT
arjefm-1217	32	63	or	or	CCONJ
arjefm-1217	32	64	customers	customer	NOUN
arjefm-1217	32	65	(	(	PUNCT
arjefm-1217	32	66	naciti	naciti	PROPN
arjefm-1217	32	67	&	&	CCONJ
arjefm-1217	32	68	centorrino	centorrino	PROPN
arjefm-1217	32	69	,	,	PUNCT
arjefm-1217	32	70	2022	2022	NUM
arjefm-1217	32	71	)	)	PUNCT
arjefm-1217	32	72	.	.	PUNCT
arjefm-1217	33	1	as	as	ADP
arjefm-1217	33	2	a	a	DET
arjefm-1217	33	3	consequence	consequence	NOUN
arjefm-1217	33	4	,	,	PUNCT
arjefm-1217	33	5	an	an	DET
arjefm-1217	33	6	increasing	increase	VERB
arjefm-1217	33	7	number	number	NOUN
arjefm-1217	33	8	of	of	ADP
arjefm-1217	33	9	firms	firm	NOUN
arjefm-1217	33	10	around	around	ADP
arjefm-1217	33	11	the	the	DET
arjefm-1217	33	12	sector	sector	NOUN
arjefm-1217	33	13	cautiously	cautiously	ADV
arjefm-1217	33	14	do	do	AUX
arjefm-1217	33	15	n't	not	PART
arjefm-1217	33	16	forget	forget	VERB
arjefm-1217	33	17	create	create	VERB
arjefm-1217	33	18	and	and	CCONJ
arjefm-1217	33	19	enforce	enforce	VERB
arjefm-1217	33	20	carbon	carbon	NOUN
arjefm-1217	33	21	control	control	NOUN
arjefm-1217	33	22	method	method	NOUN
arjefm-1217	33	23	to	to	PART
arjefm-1217	33	24	mitigate	mitigate	VERB
arjefm-1217	33	25	carbon	carbon	NOUN
arjefm-1217	33	26	emissions	emission	NOUN
arjefm-1217	33	27	.	.	PUNCT
arjefm-1217	34	1	the	the	DET
arjefm-1217	34	2	inconsistencies	inconsistency	NOUN
arjefm-1217	34	3	of	of	ADP
arjefm-1217	34	4	findings	finding	NOUN
arjefm-1217	34	5	from	from	ADP
arjefm-1217	34	6	the	the	DET
arjefm-1217	34	7	reviewed	review	VERB
arjefm-1217	34	8	literatures	literature	NOUN
arjefm-1217	34	9	showed	show	VERB
arjefm-1217	34	10	that	that	SCONJ
arjefm-1217	34	11	there	there	PRON
arjefm-1217	34	12	may	may	AUX
arjefm-1217	34	13	be	be	AUX
arjefm-1217	34	14	a	a	DET
arjefm-1217	34	15	gap	gap	NOUN
arjefm-1217	34	16	in	in	ADP
arjefm-1217	34	17	literature	literature	NOUN
arjefm-1217	34	18	which	which	PRON
arjefm-1217	34	19	this	this	DET
arjefm-1217	34	20	study	study	NOUN
arjefm-1217	34	21	sought	seek	VERB
arjefm-1217	34	22	to	to	PART
arjefm-1217	34	23	fill	fill	VERB
arjefm-1217	34	24	.	.	PUNCT
arjefm-1217	35	1	in	in	ADP
arjefm-1217	35	2	an	an	DET
arjefm-1217	35	3	attempt	attempt	NOUN
arjefm-1217	35	4	to	to	PART
arjefm-1217	35	5	ultimate	ultimate	VERB
arjefm-1217	35	6	the	the	DET
arjefm-1217	35	7	variable	variable	ADJ
arjefm-1217	35	8	gap	gap	NOUN
arjefm-1217	35	9	,	,	PUNCT
arjefm-1217	35	10	this	this	DET
arjefm-1217	35	11	gift	gift	NOUN
arjefm-1217	35	12	look	look	NOUN
arjefm-1217	35	13	at	at	ADP
arjefm-1217	35	14	targeted	target	VERB
arjefm-1217	35	15	on	on	ADP
arjefm-1217	35	16	carbon	carbon	NOUN
arjefm-1217	35	17	emission	emission	NOUN
arjefm-1217	35	18	disclosure	disclosure	NOUN
arjefm-1217	35	19	as	as	ADP
arjefm-1217	35	20	towards	towards	ADP
arjefm-1217	35	21	prior	prior	ADJ
arjefm-1217	35	22	research	research	NOUN
arjefm-1217	35	23	that	that	PRON
arjefm-1217	35	24	predominantly	predominantly	ADV
arjefm-1217	35	25	targeted	target	VERB
arjefm-1217	35	26	on	on	ADP
arjefm-1217	35	27	financial	financial	ADJ
arjefm-1217	35	28	performance	performance	NOUN
arjefm-1217	35	29	.	.	PUNCT
arjefm-1217	36	1	the	the	DET
arjefm-1217	36	2	main	main	ADJ
arjefm-1217	36	3	objective	objective	NOUN
arjefm-1217	36	4	of	of	ADP
arjefm-1217	36	5	this	this	DET
arjefm-1217	36	6	study	study	NOUN
arjefm-1217	36	7	is	be	AUX
arjefm-1217	36	8	to	to	PART
arjefm-1217	36	9	ascertain	ascertain	VERB
arjefm-1217	36	10	the	the	DET
arjefm-1217	36	11	effect	effect	NOUN
arjefm-1217	36	12	of	of	ADP
arjefm-1217	36	13	board	board	NOUN
arjefm-1217	36	14	characteristics	characteristic	NOUN
arjefm-1217	36	15	on	on	ADP
arjefm-1217	36	16	carbon	carbon	NOUN
arjefm-1217	36	17	emission	emission	NOUN
arjefm-1217	36	18	disclosure	disclosure	NOUN
arjefm-1217	36	19	of	of	ADP
arjefm-1217	36	20	listed	list	VERB
arjefm-1217	36	21	oil	oil	NOUN
arjefm-1217	36	22	and	and	CCONJ
arjefm-1217	36	23	gas	gas	NOUN
arjefm-1217	36	24	firms	firm	NOUN
arjefm-1217	36	25	in	in	ADP
arjefm-1217	36	26	nigeria	nigeria	PROPN
arjefm-1217	36	27	.	.	PUNCT
arjefm-1217	37	1	the	the	DET
arjefm-1217	37	2	specific	specific	ADJ
arjefm-1217	37	3	objectives	objective	NOUN
arjefm-1217	37	4	were	be	AUX
arjefm-1217	37	5	to	to	PART
arjefm-1217	37	6	:	:	PUNCT
arjefm-1217	37	7	i.	i.	NOUN
arjefm-1217	37	8	determine	determine	VERB
arjefm-1217	37	9	the	the	DET
arjefm-1217	37	10	effect	effect	NOUN
arjefm-1217	37	11	of	of	ADP
arjefm-1217	37	12	gender	gender	NOUN
arjefm-1217	37	13	diversity	diversity	NOUN
arjefm-1217	37	14	on	on	ADP
arjefm-1217	37	15	carbon	carbon	NOUN
arjefm-1217	37	16	emission	emission	NOUN
arjefm-1217	37	17	disclosure	disclosure	NOUN
arjefm-1217	37	18	of	of	ADP
arjefm-1217	37	19	listed	list	VERB
arjefm-1217	37	20	oil	oil	NOUN
arjefm-1217	37	21	and	and	CCONJ
arjefm-1217	37	22	gas	gas	NOUN
arjefm-1217	37	23	firms	firm	NOUN
arjefm-1217	37	24	in	in	ADP
arjefm-1217	37	25	nigeria	nigeria	PROPN
arjefm-1217	37	26	.	.	PUNCT
arjefm-1217	38	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1217	38	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	39	1	american	american	PROPN
arjefm-1217	39	2	research	research	PROPN
arjefm-1217	39	3	journal	journal	PROPN
arjefm-1217	39	4	of	of	ADP
arjefm-1217	39	5	economics	economic	NOUN
arjefm-1217	39	6	,	,	PUNCT
arjefm-1217	39	7	finance	finance	NOUN
arjefm-1217	39	8	and	and	CCONJ
arjefm-1217	39	9	management	management	NOUN
arjefm-1217	39	10	volume	volume	NOUN
arjefm-1217	39	11	13	13	NUM
arjefm-1217	39	12	issue	issue	NOUN
arjefm-1217	39	13	2	2	NUM
arjefm-1217	39	14	,	,	PUNCT
arjefm-1217	39	15	april	april	PROPN
arjefm-1217	39	16	-	-	PUNCT
arjefm-1217	39	17	june	june	PROPN
arjefm-1217	39	18	2025	2025	NUM
arjefm-1217	39	19	issn	issn	PROPN
arjefm-1217	39	20	:	:	PUNCT
arjefm-1217	39	21	2836	2836	NUM
arjefm-1217	39	22	-	-	SYM
arjefm-1217	39	23	9416	9416	NUM
arjefm-1217	39	24	impact	impact	NOUN
arjefm-1217	39	25	factor	factor	NOUN
arjefm-1217	39	26	:	:	PUNCT
arjefm-1217	39	27	6.41	6.41	NUM
arjefm-1217	39	28	journal	journal	NOUN
arjefm-1217	39	29	homepage	homepage	NOUN
arjefm-1217	39	30	:	:	PUNCT
arjefm-1217	39	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	39	32	email	email	NOUN
arjefm-1217	39	33	:	:	PUNCT
arjefm-1217	39	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	39	35	official	official	ADJ
arjefm-1217	39	36	journal	journal	PROPN
arjefm-1217	39	37	of	of	ADP
arjefm-1217	39	38	america	america	PROPN
arjefm-1217	39	39	serial	serial	PROPN
arjefm-1217	39	40	publication	publication	NOUN
arjefm-1217	39	41	american	american	PROPN
arjefm-1217	39	42	research	research	PROPN
arjefm-1217	39	43	journal	journal	PROPN
arjefm-1217	39	44	of	of	ADP
arjefm-1217	39	45	economics	economic	NOUN
arjefm-1217	39	46	,	,	PUNCT
arjefm-1217	39	47	finance	finance	NOUN
arjefm-1217	39	48	and	and	CCONJ
arjefm-1217	39	49	management	management	NOUN
arjefm-1217	39	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	39	51	,	,	PUNCT
arjefm-1217	39	52	email	email	NOUN
arjefm-1217	39	53	:	:	PUNCT
arjefm-1217	40	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	40	2	81	81	NUM
arjefm-1217	41	1	|	|	ADV
arjefm-1217	41	2	p	p	X
arjefm-1217	41	3	a	a	DET
arjefm-1217	41	4	g	g	PROPN
arjefm-1217	41	5	e	e	PROPN
arjefm-1217	41	6	ii	ii	PROPN
arjefm-1217	41	7	.	.	PROPN
arjefm-1217	41	8	assess	assess	VERB
arjefm-1217	41	9	the	the	DET
arjefm-1217	41	10	effect	effect	NOUN
arjefm-1217	41	11	of	of	ADP
arjefm-1217	41	12	board	board	NOUN
arjefm-1217	41	13	independence	independence	NOUN
arjefm-1217	41	14	on	on	ADP
arjefm-1217	41	15	carbon	carbon	NOUN
arjefm-1217	41	16	emission	emission	NOUN
arjefm-1217	41	17	disclosure	disclosure	NOUN
arjefm-1217	41	18	of	of	ADP
arjefm-1217	41	19	listed	list	VERB
arjefm-1217	41	20	oil	oil	NOUN
arjefm-1217	41	21	and	and	CCONJ
arjefm-1217	41	22	gas	gas	NOUN
arjefm-1217	41	23	firms	firm	NOUN
arjefm-1217	41	24	in	in	ADP
arjefm-1217	41	25	nigeria	nigeria	PROPN
arjefm-1217	41	26	.	.	PUNCT
arjefm-1217	42	1	conceptual	conceptual	PROPN
arjefm-1217	42	2	review	review	PROPN
arjefm-1217	42	3	board	board	PROPN
arjefm-1217	42	4	characteristics	characteristics	PROPN
arjefm-1217	42	5	board	board	PROPN
arjefm-1217	42	6	characteristics	characteristics	PROPN
arjefm-1217	42	7	is	be	AUX
arjefm-1217	42	8	the	the	DET
arjefm-1217	42	9	concept	concept	NOUN
arjefm-1217	42	10	derived	derive	VERB
arjefm-1217	42	11	from	from	ADP
arjefm-1217	42	12	the	the	DET
arjefm-1217	42	13	attributes	attribute	NOUN
arjefm-1217	42	14	or	or	CCONJ
arjefm-1217	42	15	incentives	incentive	VERB
arjefm-1217	42	16	variable	variable	ADJ
arjefm-1217	42	17	that	that	PRON
arjefm-1217	42	18	performs	perform	VERB
arjefm-1217	42	19	a	a	DET
arjefm-1217	42	20	good	good	ADJ
arjefm-1217	42	21	sized	sized	ADJ
arjefm-1217	42	22	function	function	NOUN
arjefm-1217	42	23	in	in	ADP
arjefm-1217	42	24	monitoring	monitoring	NOUN
arjefm-1217	42	25	,	,	PUNCT
arjefm-1217	42	26	controlling	control	VERB
arjefm-1217	42	27	managers	manager	NOUN
arjefm-1217	42	28	and	and	CCONJ
arjefm-1217	42	29	may	may	AUX
arjefm-1217	42	30	be	be	AUX
arjefm-1217	42	31	described	describe	VERB
arjefm-1217	42	32	as	as	ADP
arjefm-1217	42	33	a	a	DET
arjefm-1217	42	34	bridge	bridge	NOUN
arjefm-1217	42	35	between	between	ADP
arjefm-1217	42	36	company	company	NOUN
arjefm-1217	42	37	management	management	NOUN
arjefm-1217	42	38	and	and	CCONJ
arjefm-1217	42	39	shareholders	shareholder	NOUN
arjefm-1217	42	40	(	(	PUNCT
arjefm-1217	42	41	ogbulafor	ogbulafor	PROPN
arjefm-1217	42	42	,	,	PUNCT
arjefm-1217	42	43	alpheaus	alpheaus	PROPN
arjefm-1217	42	44	&	&	CCONJ
arjefm-1217	42	45	azubuike	azubuike	NOUN
arjefm-1217	42	46	,	,	PUNCT
arjefm-1217	42	47	2025	2025	NUM
arjefm-1217	42	48	;	;	PUNCT
arjefm-1217	42	49	araoye	araoye	NOUN
arjefm-1217	42	50	&	&	CCONJ
arjefm-1217	42	51	olatunji	olatunji	NOUN
arjefm-1217	42	52	,	,	PUNCT
arjefm-1217	42	53	2019	2019	NUM
arjefm-1217	42	54	)	)	PUNCT
arjefm-1217	42	55	.	.	PUNCT
arjefm-1217	43	1	to	to	PART
arjefm-1217	43	2	understand	understand	VERB
arjefm-1217	43	3	the	the	DET
arjefm-1217	43	4	role	role	NOUN
arjefm-1217	43	5	of	of	ADP
arjefm-1217	43	6	the	the	DET
arjefm-1217	43	7	board	board	NOUN
arjefm-1217	43	8	,	,	PUNCT
arjefm-1217	43	9	board	board	PROPN
arjefm-1217	43	10	’s	’s	PART
arjefm-1217	43	11	characteristics	characteristic	NOUN
arjefm-1217	43	12	encompass	encompass	VERB
arjefm-1217	43	13	a	a	DET
arjefm-1217	43	14	group	group	NOUN
arjefm-1217	43	15	of	of	ADP
arjefm-1217	43	16	people	people	NOUN
arjefm-1217	43	17	,	,	PUNCT
arjefm-1217	43	18	who	who	PRON
arjefm-1217	43	19	combine	combine	VERB
arjefm-1217	43	20	their	their	PRON
arjefm-1217	43	21	talents	talent	NOUN
arjefm-1217	43	22	and	and	CCONJ
arjefm-1217	43	23	capabilities	capability	NOUN
arjefm-1217	43	24	that	that	PRON
arjefm-1217	43	25	together	together	ADV
arjefm-1217	43	26	constitute	constitute	VERB
arjefm-1217	43	27	the	the	DET
arjefm-1217	43	28	pool	pool	NOUN
arjefm-1217	43	29	of	of	ADP
arjefm-1217	43	30	social	social	ADJ
arjefm-1217	43	31	capital	capital	NOUN
arjefm-1217	43	32	for	for	ADP
arjefm-1217	43	33	their	their	PRON
arjefm-1217	43	34	firm	firm	NOUN
arjefm-1217	43	35	that	that	PRON
arjefm-1217	43	36	is	be	AUX
arjefm-1217	43	37	contributed	contribute	VERB
arjefm-1217	43	38	toward	toward	ADP
arjefm-1217	43	39	executing	execute	VERB
arjefm-1217	43	40	the	the	DET
arjefm-1217	43	41	governance	governance	NOUN
arjefm-1217	43	42	function	function	NOUN
arjefm-1217	43	43	(	(	PUNCT
arjefm-1217	43	44	bekiaris	bekiaris	PROPN
arjefm-1217	43	45	,	,	PUNCT
arjefm-1217	43	46	2021	2021	NUM
arjefm-1217	43	47	)	)	PUNCT
arjefm-1217	43	48	.	.	PUNCT
arjefm-1217	44	1	for	for	ADP
arjefm-1217	44	2	this	this	DET
arjefm-1217	44	3	reason	reason	NOUN
arjefm-1217	44	4	,	,	PUNCT
arjefm-1217	44	5	the	the	DET
arjefm-1217	44	6	board	board	NOUN
arjefm-1217	44	7	traits	trait	NOUN
arjefm-1217	44	8	means	mean	VERB
arjefm-1217	44	9	directors	director	NOUN
arjefm-1217	44	10	and	and	CCONJ
arjefm-1217	44	11	bosses	boss	NOUN
arjefm-1217	44	12	in	in	ADP
arjefm-1217	44	13	a	a	DET
arjefm-1217	44	14	vastly	vastly	ADV
arjefm-1217	44	15	more	more	ADV
arjefm-1217	44	16	complicated	complicated	ADJ
arjefm-1217	44	17	environment	environment	NOUN
arjefm-1217	44	18	,	,	PUNCT
arjefm-1217	44	19	an	an	DET
arjefm-1217	44	20	increasing	increase	VERB
arjefm-1217	44	21	number	number	NOUN
arjefm-1217	44	22	of	of	ADP
arjefm-1217	44	23	accountable	accountable	ADJ
arjefm-1217	44	24	to	to	ADP
arjefm-1217	44	25	and	and	CCONJ
arjefm-1217	44	26	encouraged	encourage	VERB
arjefm-1217	44	27	by	by	ADP
arjefm-1217	44	28	using	use	VERB
arjefm-1217	44	29	multiple	multiple	ADJ
arjefm-1217	44	30	stakeholders	stakeholder	NOUN
arjefm-1217	44	31	and	and	CCONJ
arjefm-1217	44	32	compelled	compel	VERB
arjefm-1217	44	33	from	from	ADP
arjefm-1217	44	34	all	all	DET
arjefm-1217	44	35	sides	side	NOUN
arjefm-1217	44	36	for	for	ADP
arjefm-1217	44	37	better	well	ADJ
arjefm-1217	44	38	reporting	reporting	NOUN
arjefm-1217	44	39	on	on	ADP
arjefm-1217	44	40	corporate	corporate	ADJ
arjefm-1217	44	41	fitness	fitness	NOUN
arjefm-1217	44	42	and	and	CCONJ
arjefm-1217	44	43	behaviors	behavior	NOUN
arjefm-1217	44	44	(	(	PUNCT
arjefm-1217	44	45	emeka	emeka	PROPN
arjefm-1217	44	46	-	-	PUNCT
arjefm-1217	44	47	nwokeji	nwokeji	PROPN
arjefm-1217	44	48	,	,	PUNCT
arjefm-1217	44	49	&	&	CCONJ
arjefm-1217	44	50	agubata	agubata	ADJ
arjefm-1217	44	51	,	,	PUNCT
arjefm-1217	44	52	2019	2019	NUM
arjefm-1217	44	53	)	)	PUNCT
arjefm-1217	44	54	.	.	PUNCT
arjefm-1217	45	1	the	the	DET
arjefm-1217	45	2	capability	capability	NOUN
arjefm-1217	45	3	of	of	ADP
arjefm-1217	45	4	an	an	DET
arjefm-1217	45	5	employer	employer	NOUN
arjefm-1217	45	6	so	so	SCONJ
arjefm-1217	45	7	that	that	SCONJ
arjefm-1217	45	8	you	you	PRON
arjefm-1217	45	9	can	can	AUX
arjefm-1217	45	10	resist	resist	VERB
arjefm-1217	45	11	financial	financial	ADJ
arjefm-1217	45	12	demanding	demand	VERB
arjefm-1217	45	13	situations	situation	NOUN
arjefm-1217	45	14	and	and	CCONJ
arjefm-1217	45	15	perform	perform	VERB
arjefm-1217	45	16	nicely	nicely	ADV
arjefm-1217	45	17	is	be	AUX
arjefm-1217	45	18	thought	think	VERB
arjefm-1217	45	19	to	to	PART
arjefm-1217	45	20	be	be	AUX
arjefm-1217	45	21	depending	depend	VERB
arjefm-1217	45	22	on	on	ADP
arjefm-1217	45	23	the	the	DET
arjefm-1217	45	24	particular	particular	ADJ
arjefm-1217	45	25	attributes	attribute	NOUN
arjefm-1217	45	26	of	of	ADP
arjefm-1217	45	27	its	its	PRON
arjefm-1217	45	28	board	board	NOUN
arjefm-1217	45	29	of	of	ADP
arjefm-1217	45	30	directors	director	NOUN
arjefm-1217	45	31	.	.	PUNCT
arjefm-1217	46	1	the	the	DET
arjefm-1217	46	2	board	board	NOUN
arjefm-1217	46	3	is	be	AUX
arjefm-1217	46	4	the	the	DET
arjefm-1217	46	5	ideally	ideally	ADV
arjefm-1217	46	6	suited	suited	ADJ
arjefm-1217	46	7	decision	decision	NOUN
arjefm-1217	46	8	-	-	PUNCT
arjefm-1217	46	9	making	make	VERB
arjefm-1217	46	10	unit	unit	NOUN
arjefm-1217	46	11	inside	inside	ADP
arjefm-1217	46	12	the	the	DET
arjefm-1217	46	13	organization	organization	NOUN
arjefm-1217	46	14	,	,	PUNCT
arjefm-1217	46	15	as	as	SCONJ
arjefm-1217	46	16	the	the	DET
arjefm-1217	46	17	board	board	NOUN
arjefm-1217	46	18	of	of	ADP
arjefm-1217	46	19	directors	director	NOUN
arjefm-1217	46	20	has	have	VERB
arjefm-1217	46	21	the	the	DET
arjefm-1217	46	22	obligation	obligation	NOUN
arjefm-1217	46	23	to	to	PART
arjefm-1217	46	24	safeguard	safeguard	VERB
arjefm-1217	46	25	and	and	CCONJ
arjefm-1217	46	26	maximize	maximize	VERB
arjefm-1217	46	27	shareholder	shareholder	NOUN
arjefm-1217	46	28	’s	’s	PART
arjefm-1217	46	29	wealth	wealth	NOUN
arjefm-1217	46	30	,	,	PUNCT
arjefm-1217	46	31	oversee	oversee	ADJ
arjefm-1217	46	32	company	company	NOUN
arjefm-1217	46	33	performance	performance	NOUN
arjefm-1217	46	34	,	,	PUNCT
arjefm-1217	46	35	and	and	CCONJ
arjefm-1217	46	36	investigate	investigate	VERB
arjefm-1217	46	37	managerial	managerial	ADJ
arjefm-1217	46	38	performance	performance	NOUN
arjefm-1217	46	39	(	(	PUNCT
arjefm-1217	46	40	awad	awad	NOUN
arjefm-1217	46	41	,	,	PUNCT
arjefm-1217	46	42	gharios	gharios	PROPN
arjefm-1217	46	43	,	,	PUNCT
arjefm-1217	46	44	abu	abu	PROPN
arjefm-1217	46	45	-	-	PUNCT
arjefm-1217	46	46	khalaf	khalaf	PROPN
arjefm-1217	46	47	&	&	CCONJ
arjefm-1217	46	48	seissian	seissian	PROPN
arjefm-1217	46	49	,	,	PUNCT
arjefm-1217	46	50	2024	2024	NUM
arjefm-1217	46	51	)	)	PUNCT
arjefm-1217	46	52	.	.	PUNCT
arjefm-1217	47	1	board	board	NOUN
arjefm-1217	47	2	gender	gender	NOUN
arjefm-1217	47	3	diversity	diversity	NOUN
arjefm-1217	47	4	board	board	NOUN
arjefm-1217	47	5	gender	gender	NOUN
arjefm-1217	47	6	diversity	diversity	NOUN
arjefm-1217	47	7	is	be	AUX
arjefm-1217	47	8	the	the	DET
arjefm-1217	47	9	share	share	NOUN
arjefm-1217	47	10	of	of	ADP
arjefm-1217	47	11	female	female	ADJ
arjefm-1217	47	12	directors	director	NOUN
arjefm-1217	47	13	to	to	ADP
arjefm-1217	47	14	the	the	DET
arjefm-1217	47	15	full	full	ADJ
arjefm-1217	47	16	number	number	NOUN
arjefm-1217	47	17	of	of	ADP
arjefm-1217	47	18	directors	director	NOUN
arjefm-1217	47	19	at	at	ADP
arjefm-1217	47	20	the	the	DET
arjefm-1217	47	21	board	board	NOUN
arjefm-1217	47	22	(	(	PUNCT
arjefm-1217	47	23	bekiaris	bekiaris	PROPN
arjefm-1217	47	24	,	,	PUNCT
arjefm-1217	47	25	2021	2021	NUM
arjefm-1217	47	26	)	)	PUNCT
arjefm-1217	47	27	.	.	PUNCT
arjefm-1217	48	1	board	board	NOUN
arjefm-1217	48	2	gender	gender	NOUN
arjefm-1217	48	3	variety	variety	NOUN
arjefm-1217	48	4	is	be	AUX
arjefm-1217	48	5	a	a	DET
arjefm-1217	48	6	widespread	widespread	ADJ
arjefm-1217	48	7	aspect	aspect	NOUN
arjefm-1217	48	8	of	of	ADP
arjefm-1217	48	9	corporate	corporate	ADJ
arjefm-1217	48	10	governance	governance	NOUN
arjefm-1217	48	11	;	;	PUNCT
arjefm-1217	48	12	it	it	PRON
arjefm-1217	48	13	is	be	AUX
arjefm-1217	48	14	defined	define	VERB
arjefm-1217	48	15	because	because	SCONJ
arjefm-1217	48	16	the	the	DET
arjefm-1217	48	17	presence	presence	NOUN
arjefm-1217	48	18	of	of	ADP
arjefm-1217	48	19	female	female	ADJ
arjefm-1217	48	20	administrators	administrator	NOUN
arjefm-1217	48	21	at	at	ADP
arjefm-1217	48	22	the	the	DET
arjefm-1217	48	23	board	board	NOUN
arjefm-1217	48	24	of	of	ADP
arjefm-1217	48	25	administrators	administrator	NOUN
arjefm-1217	48	26	of	of	ADP
arjefm-1217	48	27	corporations	corporation	NOUN
arjefm-1217	48	28	(	(	PUNCT
arjefm-1217	48	29	amahalu	amahalu	PROPN
arjefm-1217	48	30	,	,	PUNCT
arjefm-1217	48	31	okoye	okoye	PROPN
arjefm-1217	48	32	,	,	PUNCT
arjefm-1217	48	33	obi	obi	PROPN
arjefm-1217	48	34	&	&	CCONJ
arjefm-1217	48	35	iliemena	iliemena	PROPN
arjefm-1217	48	36	,	,	PUNCT
arjefm-1217	48	37	2019	2019	NUM
arjefm-1217	48	38	)	)	PUNCT
arjefm-1217	48	39	.	.	PUNCT
arjefm-1217	49	1	gender	gender	NOUN
arjefm-1217	49	2	diversity	diversity	NOUN
arjefm-1217	49	3	specializes	specialize	VERB
arjefm-1217	49	4	in	in	ADP
arjefm-1217	49	5	the	the	DET
arjefm-1217	49	6	percentage	percentage	NOUN
arjefm-1217	49	7	and	and	CCONJ
arjefm-1217	49	8	number	number	NOUN
arjefm-1217	49	9	of	of	ADP
arjefm-1217	49	10	ladies	lady	NOUN
arjefm-1217	49	11	on	on	ADP
arjefm-1217	49	12	forums	forum	NOUN
arjefm-1217	49	13	(	(	PUNCT
arjefm-1217	49	14	zalata	zalata	NOUN
arjefm-1217	49	15	,	,	PUNCT
arjefm-1217	49	16	ntim	ntim	ADJ
arjefm-1217	49	17	,	,	PUNCT
arjefm-1217	49	18	choudhry	choudhry	NOUN
arjefm-1217	49	19	,	,	PUNCT
arjefm-1217	49	20	hassanein	hassanein	PROPN
arjefm-1217	49	21	&	&	CCONJ
arjefm-1217	49	22	elzahar	elzahar	PROPN
arjefm-1217	49	23	,	,	PUNCT
arjefm-1217	49	24	2019	2019	NUM
arjefm-1217	49	25	)	)	PUNCT
arjefm-1217	49	26	.	.	PUNCT
arjefm-1217	50	1	board	board	NOUN
arjefm-1217	50	2	gender	gender	NOUN
arjefm-1217	50	3	diversity	diversity	NOUN
arjefm-1217	50	4	approach	approach	NOUN
arjefm-1217	50	5	equal	equal	ADJ
arjefm-1217	50	6	or	or	CCONJ
arjefm-1217	50	7	balanced	balanced	ADJ
arjefm-1217	50	8	representation	representation	NOUN
arjefm-1217	50	9	of	of	ADP
arjefm-1217	50	10	people	people	NOUN
arjefm-1217	50	11	from	from	ADP
arjefm-1217	50	12	different	different	ADJ
arjefm-1217	50	13	genders	gender	NOUN
arjefm-1217	50	14	in	in	ADP
arjefm-1217	50	15	the	the	DET
arjefm-1217	50	16	place	place	NOUN
arjefm-1217	50	17	of	of	ADP
arjefm-1217	50	18	work	work	NOUN
arjefm-1217	50	19	or	or	CCONJ
arjefm-1217	50	20	different	different	ADJ
arjefm-1217	50	21	contexts	context	NOUN
arjefm-1217	50	22	and/or	and/or	CCONJ
arjefm-1217	50	23	businesses	business	NOUN
arjefm-1217	50	24	.	.	PUNCT
arjefm-1217	51	1	the	the	DET
arjefm-1217	51	2	quantity	quantity	NOUN
arjefm-1217	51	3	to	to	PART
arjefm-1217	51	4	which	which	PRON
arjefm-1217	51	5	someone	someone	PRON
arjefm-1217	51	6	’s	’s	PART
arjefm-1217	51	7	gender	gender	NOUN
arjefm-1217	51	8	identity	identity	NOUN
arjefm-1217	51	9	,	,	PUNCT
arjefm-1217	51	10	role	role	NOUN
arjefm-1217	51	11	,	,	PUNCT
arjefm-1217	51	12	or	or	CCONJ
arjefm-1217	51	13	expression	expression	NOUN
arjefm-1217	51	14	differs	differ	VERB
arjefm-1217	51	15	from	from	ADP
arjefm-1217	51	16	the	the	DET
arjefm-1217	51	17	cultural	cultural	ADJ
arjefm-1217	51	18	norms	norm	NOUN
arjefm-1217	51	19	prescribed	prescribe	VERB
arjefm-1217	51	20	for	for	ADP
arjefm-1217	51	21	human	human	ADJ
arjefm-1217	51	22	beings	being	NOUN
arjefm-1217	51	23	of	of	ADP
arjefm-1217	51	24	a	a	DET
arjefm-1217	51	25	selected	select	VERB
arjefm-1217	51	26	intercourse	intercourse	NOUN
arjefm-1217	51	27	(	(	PUNCT
arjefm-1217	51	28	dinh	dinh	NOUN
arjefm-1217	51	29	,	,	PUNCT
arjefm-1217	51	30	dang	dang	PROPN
arjefm-1217	51	31	&	&	CCONJ
arjefm-1217	51	32	trinh	trinh	PROPN
arjefm-1217	51	33	,	,	PUNCT
arjefm-1217	51	34	2025	2025	NUM
arjefm-1217	51	35	;	;	PUNCT
arjefm-1217	51	36	mofijul	mofijul	PROPN
arjefm-1217	51	37	&	&	CCONJ
arjefm-1217	51	38	maksudur	maksudur	PROPN
arjefm-1217	51	39	,	,	PUNCT
arjefm-1217	51	40	2019	2019	NUM
arjefm-1217	51	41	)	)	PUNCT
arjefm-1217	51	42	.	.	PUNCT
arjefm-1217	52	1	mnif	mnif	NOUN
arjefm-1217	52	2	and	and	CCONJ
arjefm-1217	52	3	cherif	cherif	PROPN
arjefm-1217	52	4	(	(	PUNCT
arjefm-1217	52	5	2021	2021	NUM
arjefm-1217	52	6	)	)	PUNCT
arjefm-1217	52	7	reported	report	VERB
arjefm-1217	52	8	that	that	SCONJ
arjefm-1217	52	9	it	it	PRON
arjefm-1217	52	10	is	be	AUX
arjefm-1217	52	11	the	the	DET
arjefm-1217	52	12	share	share	NOUN
arjefm-1217	52	13	of	of	ADP
arjefm-1217	52	14	men	man	NOUN
arjefm-1217	52	15	to	to	ADP
arjefm-1217	52	16	females	female	NOUN
arjefm-1217	52	17	in	in	ADP
arjefm-1217	52	18	an	an	DET
arjefm-1217	52	19	enterprise	enterprise	NOUN
arjefm-1217	52	20	that	that	PRON
arjefm-1217	52	21	can	can	AUX
arjefm-1217	52	22	affect	affect	VERB
arjefm-1217	52	23	the	the	DET
arjefm-1217	52	24	way	way	NOUN
arjefm-1217	52	25	in	in	ADP
arjefm-1217	52	26	which	which	PRON
arjefm-1217	52	27	they	they	PRON
arjefm-1217	52	28	have	have	VERB
arjefm-1217	52	29	interaction	interaction	NOUN
arjefm-1217	52	30	and	and	CCONJ
arjefm-1217	52	31	behave	behave	VERB
arjefm-1217	52	32	with	with	ADP
arjefm-1217	52	33	one	one	NUM
arjefm-1217	52	34	another	another	DET
arjefm-1217	52	35	at	at	ADP
arjefm-1217	52	36	the	the	DET
arjefm-1217	52	37	work	work	NOUN
arjefm-1217	52	38	location	location	NOUN
arjefm-1217	52	39	,	,	PUNCT
arjefm-1217	52	40	and	and	CCONJ
arjefm-1217	52	41	thereby	thereby	ADV
arjefm-1217	52	42	affect	affect	VERB
arjefm-1217	52	43	the	the	DET
arjefm-1217	52	44	social	social	ADJ
arjefm-1217	52	45	and	and	CCONJ
arjefm-1217	52	46	cultural	cultural	ADJ
arjefm-1217	52	47	surroundings	surrounding	NOUN
arjefm-1217	52	48	.	.	PUNCT
arjefm-1217	53	1	board	board	NOUN
arjefm-1217	53	2	gender	gender	NOUN
arjefm-1217	53	3	range	range	NOUN
arjefm-1217	53	4	consists	consist	VERB
arjefm-1217	53	5	of	of	ADP
arjefm-1217	53	6	an	an	DET
arjefm-1217	53	7	honest	honest	ADJ
arjefm-1217	53	8	and	and	CCONJ
arjefm-1217	53	9	equitable	equitable	ADJ
arjefm-1217	53	10	representation	representation	NOUN
arjefm-1217	53	11	of	of	ADP
arjefm-1217	53	12	people	people	NOUN
arjefm-1217	53	13	of	of	ADP
arjefm-1217	53	14	various	various	ADJ
arjefm-1217	53	15	genders	gender	NOUN
arjefm-1217	53	16	,	,	PUNCT
arjefm-1217	53	17	generally	generally	ADV
arjefm-1217	53	18	known	know	VERB
arjefm-1217	53	19	as	as	ADP
arjefm-1217	53	20	an	an	DET
arjefm-1217	53	21	equitable	equitable	ADJ
arjefm-1217	53	22	ratio	ratio	NOUN
arjefm-1217	53	23	of	of	ADP
arjefm-1217	53	24	males	male	NOUN
arjefm-1217	53	25	and	and	CCONJ
arjefm-1217	53	26	females	female	NOUN
arjefm-1217	53	27	.	.	PUNCT
arjefm-1217	54	1	gender	gender	NOUN
arjefm-1217	54	2	diversity	diversity	NOUN
arjefm-1217	54	3	on	on	ADP
arjefm-1217	54	4	company	company	NOUN
arjefm-1217	54	5	boards	board	NOUN
arjefm-1217	54	6	studies	study	NOUN
arjefm-1217	54	7	and	and	CCONJ
arjefm-1217	54	8	promotes	promote	VERB
arjefm-1217	54	9	gender	gender	NOUN
arjefm-1217	54	10	diversity	diversity	NOUN
arjefm-1217	54	11	in	in	ADP
arjefm-1217	54	12	fields	field	NOUN
arjefm-1217	54	13	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	54	14	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	55	1	american	american	PROPN
arjefm-1217	55	2	research	research	PROPN
arjefm-1217	55	3	journal	journal	PROPN
arjefm-1217	55	4	of	of	ADP
arjefm-1217	55	5	economics	economic	NOUN
arjefm-1217	55	6	,	,	PUNCT
arjefm-1217	55	7	finance	finance	NOUN
arjefm-1217	55	8	and	and	CCONJ
arjefm-1217	55	9	management	management	NOUN
arjefm-1217	55	10	volume	volume	NOUN
arjefm-1217	55	11	13	13	NUM
arjefm-1217	55	12	issue	issue	NOUN
arjefm-1217	55	13	2	2	NUM
arjefm-1217	55	14	,	,	PUNCT
arjefm-1217	55	15	april	april	PROPN
arjefm-1217	55	16	-	-	PUNCT
arjefm-1217	55	17	june	june	PROPN
arjefm-1217	55	18	2025	2025	NUM
arjefm-1217	55	19	issn	issn	PROPN
arjefm-1217	55	20	:	:	PUNCT
arjefm-1217	55	21	2836	2836	NUM
arjefm-1217	55	22	-	-	SYM
arjefm-1217	55	23	9416	9416	NUM
arjefm-1217	55	24	impact	impact	NOUN
arjefm-1217	55	25	factor	factor	NOUN
arjefm-1217	55	26	:	:	PUNCT
arjefm-1217	55	27	6.41	6.41	NUM
arjefm-1217	55	28	journal	journal	NOUN
arjefm-1217	55	29	homepage	homepage	NOUN
arjefm-1217	55	30	:	:	PUNCT
arjefm-1217	55	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	55	32	email	email	NOUN
arjefm-1217	55	33	:	:	PUNCT
arjefm-1217	55	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	55	35	official	official	ADJ
arjefm-1217	55	36	journal	journal	PROPN
arjefm-1217	55	37	of	of	ADP
arjefm-1217	55	38	america	america	PROPN
arjefm-1217	55	39	serial	serial	PROPN
arjefm-1217	55	40	publication	publication	NOUN
arjefm-1217	55	41	american	american	PROPN
arjefm-1217	55	42	research	research	PROPN
arjefm-1217	55	43	journal	journal	PROPN
arjefm-1217	55	44	of	of	ADP
arjefm-1217	55	45	economics	economic	NOUN
arjefm-1217	55	46	,	,	PUNCT
arjefm-1217	55	47	finance	finance	NOUN
arjefm-1217	55	48	and	and	CCONJ
arjefm-1217	55	49	management	management	NOUN
arjefm-1217	55	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	55	51	,	,	PUNCT
arjefm-1217	55	52	email	email	NOUN
arjefm-1217	55	53	:	:	PUNCT
arjefm-1217	56	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	56	2	82	82	NUM
arjefm-1217	57	1	|	|	ADV
arjefm-1217	57	2	p	p	X
arjefm-1217	57	3	a	a	DET
arjefm-1217	57	4	g	g	NOUN
arjefm-1217	57	5	e	e	NOUN
arjefm-1217	57	6	historically	historically	ADV
arjefm-1217	57	7	ruled	rule	VERB
arjefm-1217	57	8	by	by	ADP
arjefm-1217	57	9	male	male	NOUN
arjefm-1217	57	10	.	.	PUNCT
arjefm-1217	58	1	it	it	PRON
arjefm-1217	58	2	helps	help	VERB
arjefm-1217	58	3	firms	firm	NOUN
arjefm-1217	58	4	attracting	attract	VERB
arjefm-1217	58	5	and	and	CCONJ
arjefm-1217	58	6	keeping	keep	VERB
arjefm-1217	58	7	gifted	gifted	ADJ
arjefm-1217	58	8	female	female	NOUN
arjefm-1217	58	9	,	,	PUNCT
arjefm-1217	58	10	being	be	AUX
arjefm-1217	58	11	especially	especially	ADV
arjefm-1217	58	12	relevant	relevant	ADJ
arjefm-1217	58	13	as	as	SCONJ
arjefm-1217	58	14	more	more	ADJ
arjefm-1217	58	15	women	woman	NOUN
arjefm-1217	58	16	be	be	VERB
arjefm-1217	58	17	part	part	NOUN
arjefm-1217	58	18	of	of	ADP
arjefm-1217	58	19	the	the	DET
arjefm-1217	58	20	hard	hard	ADJ
arjefm-1217	58	21	work	work	NOUN
arjefm-1217	58	22	pressure	pressure	NOUN
arjefm-1217	58	23	all	all	ADV
arjefm-1217	58	24	around	around	ADP
arjefm-1217	58	25	the	the	DET
arjefm-1217	58	26	international	international	ADJ
arjefm-1217	58	27	(	(	PUNCT
arjefm-1217	58	28	somathilake	somathilake	NOUN
arjefm-1217	58	29	,	,	PUNCT
arjefm-1217	58	30	2018	2018	NUM
arjefm-1217	58	31	)	)	PUNCT
arjefm-1217	58	32	.	.	PUNCT
arjefm-1217	59	1	in	in	ADP
arjefm-1217	59	2	the	the	DET
arjefm-1217	59	3	view	view	NOUN
arjefm-1217	59	4	of	of	ADP
arjefm-1217	59	5	arioglu	arioglu	NOUN
arjefm-1217	59	6	(	(	PUNCT
arjefm-1217	59	7	2020	2020	NUM
arjefm-1217	59	8	)	)	PUNCT
arjefm-1217	59	9	,	,	PUNCT
arjefm-1217	59	10	female	female	NOUN
arjefm-1217	59	11	on	on	ADP
arjefm-1217	59	12	board	board	NOUN
arjefm-1217	59	13	show	show	VERB
arjefm-1217	59	14	extra	extra	ADJ
arjefm-1217	59	15	duties	duty	NOUN
arjefm-1217	59	16	,	,	PUNCT
arjefm-1217	59	17	greater	great	ADJ
arjefm-1217	59	18	philanthropically	philanthropically	ADV
arjefm-1217	59	19	incline	incline	NOUN
arjefm-1217	59	20	and	and	CCONJ
arjefm-1217	59	21	much	much	ADV
arjefm-1217	59	22	more	more	ADV
arjefm-1217	59	23	likely	likely	ADJ
arjefm-1217	59	24	to	to	PART
arjefm-1217	59	25	alternate	alternate	VERB
arjefm-1217	59	26	monetary	monetary	ADJ
arjefm-1217	59	27	overall	overall	ADJ
arjefm-1217	59	28	performance	performance	NOUN
arjefm-1217	59	29	for	for	ADP
arjefm-1217	59	30	company	company	NOUN
arjefm-1217	59	31	social	social	ADJ
arjefm-1217	59	32	duties	duty	NOUN
arjefm-1217	59	33	.	.	PUNCT
arjefm-1217	60	1	appointments	appointment	NOUN
arjefm-1217	60	2	of	of	ADP
arjefm-1217	60	3	ladies	lady	NOUN
arjefm-1217	60	4	at	at	ADP
arjefm-1217	60	5	the	the	DET
arjefm-1217	60	6	board	board	NOUN
arjefm-1217	60	7	are	be	AUX
arjefm-1217	60	8	expected	expect	VERB
arjefm-1217	60	9	to	to	PART
arjefm-1217	60	10	bring	bring	VERB
arjefm-1217	60	11	about	about	ADP
arjefm-1217	60	12	variety	variety	NOUN
arjefm-1217	60	13	of	of	ADP
arjefm-1217	60	14	reviews	review	NOUN
arjefm-1217	60	15	and	and	CCONJ
arjefm-1217	60	16	attitude	attitude	NOUN
arjefm-1217	60	17	to	to	ADP
arjefm-1217	60	18	board	board	NOUN
arjefm-1217	60	19	deliberations	deliberation	NOUN
arjefm-1217	60	20	;	;	PUNCT
arjefm-1217	60	21	especially	especially	ADV
arjefm-1217	60	22	when	when	SCONJ
arjefm-1217	60	23	it	it	PRON
arjefm-1217	60	24	pertains	pertain	VERB
arjefm-1217	60	25	to	to	PART
arjefm-1217	60	26	sustainability	sustainability	NOUN
arjefm-1217	60	27	disclosure	disclosure	NOUN
arjefm-1217	60	28	(	(	PUNCT
arjefm-1217	60	29	magomaa	magomaa	ADJ
arjefm-1217	60	30	,	,	PUNCT
arjefm-1217	60	31	ernest	ernest	PROPN
arjefm-1217	60	32	&	&	CCONJ
arjefm-1217	60	33	kasheshi	kasheshi	PROPN
arjefm-1217	60	34	,	,	PUNCT
arjefm-1217	60	35	2024	2024	NUM
arjefm-1217	60	36	;	;	PUNCT
arjefm-1217	60	37	onyali	onyali	PROPN
arjefm-1217	60	38	&	&	CCONJ
arjefm-1217	60	39	okerekeoti	okerekeoti	PROPN
arjefm-1217	60	40	,	,	PUNCT
arjefm-1217	60	41	2018	2018	NUM
arjefm-1217	60	42	)	)	PUNCT
arjefm-1217	60	43	.	.	PUNCT
arjefm-1217	61	1	board	board	NOUN
arjefm-1217	61	2	independence	independence	PROPN
arjefm-1217	61	3	board	board	PROPN
arjefm-1217	61	4	of	of	ADP
arjefm-1217	61	5	director	director	NOUN
arjefm-1217	61	6	(	(	PUNCT
arjefm-1217	61	7	bod	bod	PROPN
arjefm-1217	61	8	)	)	PUNCT
arjefm-1217	61	9	is	be	AUX
arjefm-1217	61	10	considered	consider	VERB
arjefm-1217	61	11	an	an	DET
arjefm-1217	61	12	internal	internal	ADJ
arjefm-1217	61	13	governance	governance	NOUN
arjefm-1217	61	14	mechanism	mechanism	NOUN
arjefm-1217	61	15	.	.	PUNCT
arjefm-1217	62	1	many	many	ADJ
arjefm-1217	62	2	preceding	precede	VERB
arjefm-1217	62	3	research	research	NOUN
arjefm-1217	62	4	have	have	AUX
arjefm-1217	62	5	shown	show	VERB
arjefm-1217	62	6	that	that	SCONJ
arjefm-1217	62	7	the	the	DET
arjefm-1217	62	8	independence	independence	NOUN
arjefm-1217	62	9	of	of	ADP
arjefm-1217	62	10	bod	bod	PROPN
arjefm-1217	62	11	has	have	VERB
arjefm-1217	62	12	an	an	DET
arjefm-1217	62	13	influence	influence	NOUN
arjefm-1217	62	14	on	on	ADP
arjefm-1217	62	15	the	the	DET
arjefm-1217	62	16	overall	overall	ADJ
arjefm-1217	62	17	performance	performance	NOUN
arjefm-1217	62	18	of	of	ADP
arjefm-1217	62	19	the	the	DET
arjefm-1217	62	20	organization	organization	NOUN
arjefm-1217	62	21	(	(	PUNCT
arjefm-1217	62	22	shah	shah	PROPN
arjefm-1217	62	23	,	,	PUNCT
arjefm-1217	62	24	et	et	PROPN
arjefm-1217	62	25	al	al	PROPN
arjefm-1217	62	26	.	.	PROPN
arjefm-1217	62	27	,	,	PUNCT
arjefm-1217	62	28	2022	2022	NUM
arjefm-1217	62	29	;	;	PUNCT
arjefm-1217	62	30	thuy	thuy	PROPN
arjefm-1217	62	31	,	,	PUNCT
arjefm-1217	62	32	2020	2020	NUM
arjefm-1217	62	33	)	)	PUNCT
arjefm-1217	62	34	.	.	PUNCT
arjefm-1217	63	1	board	board	NOUN
arjefm-1217	63	2	independence	independence	NOUN
arjefm-1217	63	3	can	can	AUX
arjefm-1217	63	4	be	be	AUX
arjefm-1217	63	5	defined	define	VERB
arjefm-1217	63	6	as	as	ADP
arjefm-1217	63	7	the	the	DET
arjefm-1217	63	8	independence	independence	NOUN
arjefm-1217	63	9	between	between	ADP
arjefm-1217	63	10	bod	bod	NOUN
arjefm-1217	63	11	and	and	CCONJ
arjefm-1217	63	12	board	board	NOUN
arjefm-1217	63	13	of	of	ADP
arjefm-1217	63	14	control	control	NOUN
arjefm-1217	63	15	(	(	PUNCT
arjefm-1217	63	16	raza	raza	PROPN
arjefm-1217	63	17	,	,	PUNCT
arjefm-1217	63	18	et	et	NOUN
arjefm-1217	63	19	.	.	PUNCT
arjefm-1217	64	1	al	al	PROPN
arjefm-1217	64	2	.	.	PROPN
arjefm-1217	64	3	,	,	PUNCT
arjefm-1217	64	4	2023	2023	NUM
arjefm-1217	64	5	)	)	PUNCT
arjefm-1217	64	6	.	.	PUNCT
arjefm-1217	65	1	corporate	corporate	ADJ
arjefm-1217	65	2	boards	board	NOUN
arjefm-1217	65	3	are	be	AUX
arjefm-1217	65	4	the	the	DET
arjefm-1217	65	5	number	number	NOUN
arjefm-1217	65	6	one	one	NUM
arjefm-1217	65	7	and	and	CCONJ
arjefm-1217	65	8	dominant	dominant	ADJ
arjefm-1217	65	9	inner	inner	ADJ
arjefm-1217	65	10	corporate	corporate	ADJ
arjefm-1217	65	11	governance	governance	NOUN
arjefm-1217	65	12	mechanism	mechanism	NOUN
arjefm-1217	65	13	and	and	CCONJ
arjefm-1217	65	14	play	play	VERB
arjefm-1217	65	15	a	a	DET
arjefm-1217	65	16	key	key	ADJ
arjefm-1217	65	17	position	position	NOUN
arjefm-1217	65	18	in	in	ADP
arjefm-1217	65	19	monitoring	monitor	VERB
arjefm-1217	65	20	control	control	NOUN
arjefm-1217	65	21	and	and	CCONJ
arjefm-1217	65	22	aligning	align	VERB
arjefm-1217	65	23	the	the	DET
arjefm-1217	65	24	interests	interest	NOUN
arjefm-1217	65	25	of	of	ADP
arjefm-1217	65	26	shareholders	shareholder	NOUN
arjefm-1217	65	27	with	with	ADP
arjefm-1217	65	28	management	management	NOUN
arjefm-1217	65	29	(	(	PUNCT
arjefm-1217	65	30	ali	ali	PROPN
arjefm-1217	65	31	,	,	PUNCT
arjefm-1217	65	32	et	et	PROPN
arjefm-1217	65	33	al	al	PROPN
arjefm-1217	65	34	.	.	PROPN
arjefm-1217	65	35	,	,	PUNCT
arjefm-1217	65	36	2021	2021	NUM
arjefm-1217	65	37	)	)	PUNCT
arjefm-1217	65	38	.	.	PUNCT
arjefm-1217	66	1	boards	board	NOUN
arjefm-1217	66	2	are	be	AUX
arjefm-1217	66	3	responsible	responsible	ADJ
arjefm-1217	66	4	for	for	ADP
arjefm-1217	66	5	care	care	NOUN
arjefm-1217	66	6	and	and	CCONJ
arjefm-1217	66	7	diligence	diligence	NOUN
arjefm-1217	66	8	,	,	PUNCT
arjefm-1217	66	9	consisting	consist	VERB
arjefm-1217	66	10	of	of	ADP
arjefm-1217	66	11	making	make	VERB
arjefm-1217	66	12	sure	sure	ADJ
arjefm-1217	66	13	that	that	SCONJ
arjefm-1217	66	14	economic	economic	ADJ
arjefm-1217	66	15	controls	control	NOUN
arjefm-1217	66	16	are	be	AUX
arjefm-1217	66	17	effective	effective	ADJ
arjefm-1217	66	18	.	.	PUNCT
arjefm-1217	67	1	board	board	NOUN
arjefm-1217	67	2	may	may	AUX
arjefm-1217	67	3	also	also	ADV
arjefm-1217	67	4	give	give	VERB
arjefm-1217	67	5	management	management	NOUN
arjefm-1217	67	6	strategic	strategic	ADJ
arjefm-1217	67	7	pointers	pointer	NOUN
arjefm-1217	67	8	and	and	CCONJ
arjefm-1217	67	9	may	may	AUX
arjefm-1217	67	10	even	even	ADV
arjefm-1217	67	11	act	act	VERB
arjefm-1217	67	12	to	to	PART
arjefm-1217	67	13	study	study	VERB
arjefm-1217	67	14	and	and	CCONJ
arjefm-1217	67	15	ratify	ratify	VERB
arjefm-1217	67	16	control	control	NOUN
arjefm-1217	67	17	proposals	proposal	NOUN
arjefm-1217	67	18	(	(	PUNCT
arjefm-1217	67	19	khatib	khatib	PROPN
arjefm-1217	67	20	,	,	PUNCT
arjefm-1217	67	21	&	&	CCONJ
arjefm-1217	67	22	nour	nour	PROPN
arjefm-1217	67	23	,	,	PUNCT
arjefm-1217	67	24	2021	2021	NUM
arjefm-1217	67	25	)	)	PUNCT
arjefm-1217	67	26	.	.	PUNCT
arjefm-1217	68	1	boards	board	NOUN
arjefm-1217	68	2	also	also	ADV
arjefm-1217	68	3	spot	spot	VERB
arjefm-1217	68	4	issues	issue	NOUN
arjefm-1217	68	5	early	early	ADV
arjefm-1217	68	6	and	and	CCONJ
arjefm-1217	68	7	can	can	AUX
arjefm-1217	68	8	work	work	VERB
arjefm-1217	68	9	out	out	ADP
arjefm-1217	68	10	a	a	DET
arjefm-1217	68	11	whistle	whistle	NOUN
arjefm-1217	68	12	-	-	PUNCT
arjefm-1217	68	13	blower	blower	NOUN
arjefm-1217	68	14	characteristic	characteristic	ADJ
arjefm-1217	68	15	(	(	PUNCT
arjefm-1217	68	16	bansal	bansal	NOUN
arjefm-1217	68	17	,	,	PUNCT
arjefm-1217	68	18	et	et	PROPN
arjefm-1217	68	19	al	al	PROPN
arjefm-1217	68	20	.	.	PROPN
arjefm-1217	68	21	,	,	PUNCT
arjefm-1217	68	22	2023	2023	NUM
arjefm-1217	68	23	)	)	PUNCT
arjefm-1217	68	24	.	.	PUNCT
arjefm-1217	69	1	enterprise	enterprise	NOUN
arjefm-1217	69	2	boards	board	NOUN
arjefm-1217	69	3	ought	ought	AUX
arjefm-1217	69	4	to	to	PART
arjefm-1217	69	5	have	have	VERB
arjefm-1217	69	6	an	an	DET
arjefm-1217	69	7	impartial	impartial	ADJ
arjefm-1217	69	8	majority	majority	NOUN
arjefm-1217	69	9	.	.	PUNCT
arjefm-1217	70	1	an	an	DET
arjefm-1217	70	2	independent	independent	ADJ
arjefm-1217	70	3	majority	majority	NOUN
arjefm-1217	70	4	at	at	ADP
arjefm-1217	70	5	the	the	DET
arjefm-1217	70	6	board	board	NOUN
arjefm-1217	70	7	is	be	AUX
arjefm-1217	70	8	much	much	ADV
arjefm-1217	70	9	more	more	ADV
arjefm-1217	70	10	likely	likely	ADJ
arjefm-1217	70	11	to	to	PART
arjefm-1217	70	12	take	take	VERB
arjefm-1217	70	13	into	into	ADP
arjefm-1217	70	14	account	account	NOUN
arjefm-1217	70	15	the	the	DET
arjefm-1217	70	16	quality	quality	NOUN
arjefm-1217	70	17	pursuits	pursuit	NOUN
arjefm-1217	70	18	of	of	ADP
arjefm-1217	70	19	shareowners	shareowner	NOUN
arjefm-1217	70	20	first	first	ADV
arjefm-1217	70	21	.	.	PUNCT
arjefm-1217	71	1	it	it	PRON
arjefm-1217	71	2	is	be	AUX
arjefm-1217	71	3	also	also	ADV
arjefm-1217	71	4	likely	likely	ADJ
arjefm-1217	71	5	to	to	PART
arjefm-1217	71	6	foster	foster	VERB
arjefm-1217	71	7	impartial	impartial	ADJ
arjefm-1217	71	8	decision	decision	NOUN
arjefm-1217	71	9	-	-	PUNCT
arjefm-1217	71	10	making	making	NOUN
arjefm-1217	71	11	and	and	CCONJ
arjefm-1217	71	12	to	to	PART
arjefm-1217	71	13	mitigate	mitigate	VERB
arjefm-1217	71	14	conflicts	conflict	NOUN
arjefm-1217	71	15	of	of	ADP
arjefm-1217	71	16	hobby	hobby	NOUN
arjefm-1217	71	17	which	which	PRON
arjefm-1217	71	18	can	can	AUX
arjefm-1217	71	19	get	get	VERB
arjefm-1217	71	20	up	up	ADP
arjefm-1217	71	21	(	(	PUNCT
arjefm-1217	71	22	alqatan	alqatan	ADJ
arjefm-1217	71	23	,	,	PUNCT
arjefm-1217	71	24	chbib	chbib	ADJ
arjefm-1217	71	25	&	&	CCONJ
arjefm-1217	71	26	hussainey	hussainey	NOUN
arjefm-1217	71	27	,	,	PUNCT
arjefm-1217	71	28	2019	2019	NUM
arjefm-1217	71	29	)	)	PUNCT
arjefm-1217	71	30	.	.	PUNCT
arjefm-1217	72	1	hussain	hussain	PROPN
arjefm-1217	72	2	,	,	PUNCT
arjefm-1217	72	3	rigoni	rigoni	PROPN
arjefm-1217	72	4	&	&	CCONJ
arjefm-1217	72	5	orij	orij	ADJ
arjefm-1217	72	6	(	(	PUNCT
arjefm-1217	72	7	2023	2023	NUM
arjefm-1217	72	8	)	)	PUNCT
arjefm-1217	72	9	showed	show	VERB
arjefm-1217	72	10	that	that	SCONJ
arjefm-1217	72	11	board	board	NOUN
arjefm-1217	72	12	’s	’s	PART
arjefm-1217	72	13	independence	independence	NOUN
arjefm-1217	72	14	changed	change	VERB
arjefm-1217	72	15	into	into	ADP
arjefm-1217	72	16	now	now	ADV
arjefm-1217	72	17	not	not	PART
arjefm-1217	72	18	associated	associate	VERB
arjefm-1217	72	19	with	with	ADP
arjefm-1217	72	20	earning	earn	VERB
arjefm-1217	72	21	control	control	NOUN
arjefm-1217	72	22	even	even	ADV
arjefm-1217	72	23	though	though	SCONJ
arjefm-1217	72	24	the	the	DET
arjefm-1217	72	25	percentage	percentage	NOUN
arjefm-1217	72	26	of	of	ADP
arjefm-1217	72	27	independent	independent	ADJ
arjefm-1217	72	28	directors	director	NOUN
arjefm-1217	72	29	on	on	ADP
arjefm-1217	72	30	the	the	DET
arjefm-1217	72	31	board	board	NOUN
arjefm-1217	72	32	become	become	VERB
arjefm-1217	72	33	one-0.33	one-0.33	ADJ
arjefm-1217	72	34	of	of	ADP
arjefm-1217	72	35	the	the	DET
arjefm-1217	72	36	total	total	ADJ
arjefm-1217	72	37	majority	majority	NOUN
arjefm-1217	72	38	,	,	PUNCT
arjefm-1217	72	39	which	which	PRON
arjefm-1217	72	40	means	mean	VERB
arjefm-1217	72	41	even	even	ADV
arjefm-1217	72	42	though	though	SCONJ
arjefm-1217	72	43	the	the	DET
arjefm-1217	72	44	employer	employer	NOUN
arjefm-1217	72	45	had	have	VERB
arjefm-1217	72	46	many	many	ADJ
arjefm-1217	72	47	impartial	impartial	ADJ
arjefm-1217	72	48	directors	director	NOUN
arjefm-1217	72	49	at	at	ADP
arjefm-1217	72	50	the	the	DET
arjefm-1217	72	51	board	board	NOUN
arjefm-1217	72	52	,	,	PUNCT
arjefm-1217	72	53	it	it	PRON
arjefm-1217	72	54	would	would	AUX
arjefm-1217	72	55	now	now	ADV
arjefm-1217	72	56	not	not	PART
arjefm-1217	72	57	increase	increase	VERB
arjefm-1217	72	58	shareholders	shareholder	NOUN
arjefm-1217	72	59	’	'	PUNCT
arjefm-1217	72	60	return	return	NOUN
arjefm-1217	72	61	(	(	PUNCT
arjefm-1217	72	62	kanakriyah	kanakriyah	NOUN
arjefm-1217	72	63	,	,	PUNCT
arjefm-1217	72	64	2021	2021	NUM
arjefm-1217	72	65	)	)	PUNCT
arjefm-1217	72	66	.	.	PUNCT
arjefm-1217	73	1	carbon	carbon	NOUN
arjefm-1217	73	2	emissions	emission	NOUN
arjefm-1217	73	3	disclosure	disclosure	PROPN
arjefm-1217	73	4	global	global	PROPN
arjefm-1217	73	5	bank	bank	PROPN
arjefm-1217	73	6	report	report	NOUN
arjefm-1217	73	7	(	(	PUNCT
arjefm-1217	73	8	2019	2019	NUM
arjefm-1217	73	9	)	)	PUNCT
arjefm-1217	73	10	reported	report	VERB
arjefm-1217	73	11	that	that	SCONJ
arjefm-1217	73	12	carbon	carbon	NOUN
arjefm-1217	73	13	pricing	pricing	NOUN
arjefm-1217	73	14	is	be	AUX
arjefm-1217	73	15	“	"	PUNCT
arjefm-1217	73	16	an	an	DET
arjefm-1217	73	17	instrument	instrument	NOUN
arjefm-1217	73	18	that	that	PRON
arjefm-1217	73	19	captures	capture	VERB
arjefm-1217	73	20	the	the	DET
arjefm-1217	73	21	external	external	ADJ
arjefm-1217	73	22	expenses	expense	NOUN
arjefm-1217	73	23	of	of	ADP
arjefm-1217	73	24	greenhouse	greenhouse	NOUN
arjefm-1217	73	25	gasoline	gasoline	NOUN
arjefm-1217	73	26	(	(	PUNCT
arjefm-1217	73	27	ghg	ghg	PROPN
arjefm-1217	73	28	)	)	PUNCT
arjefm-1217	73	29	emissions	emission	NOUN
arjefm-1217	73	30	the	the	DET
arjefm-1217	73	31	fees	fee	NOUN
arjefm-1217	73	32	of	of	ADP
arjefm-1217	73	33	emissions	emission	NOUN
arjefm-1217	73	34	that	that	PRON
arjefm-1217	73	35	the	the	DET
arjefm-1217	73	36	general	general	ADJ
arjefm-1217	73	37	public	public	NOUN
arjefm-1217	73	38	pays	pay	VERB
arjefm-1217	73	39	for	for	ADP
arjefm-1217	73	40	,	,	PUNCT
arjefm-1217	73	41	which	which	PRON
arjefm-1217	73	42	include	include	VERB
arjefm-1217	73	43	damage	damage	NOUN
arjefm-1217	73	44	to	to	ADP
arjefm-1217	73	45	vegetation	vegetation	NOUN
arjefm-1217	73	46	,	,	PUNCT
arjefm-1217	73	47	health	health	NOUN
arjefm-1217	73	48	care	care	NOUN
arjefm-1217	73	49	costs	cost	NOUN
arjefm-1217	73	50	from	from	ADP
arjefm-1217	73	51	warmth	warmth	NOUN
arjefm-1217	73	52	waves	wave	NOUN
arjefm-1217	73	53	and	and	CCONJ
arjefm-1217	73	54	droughts	drought	NOUN
arjefm-1217	73	55	,	,	PUNCT
arjefm-1217	73	56	and	and	CCONJ
arjefm-1217	73	57	loss	loss	NOUN
arjefm-1217	73	58	of	of	ADP
arjefm-1217	73	59	belongings	belonging	NOUN
arjefm-1217	73	60	from	from	ADP
arjefm-1217	73	61	flooding	flooding	NOUN
arjefm-1217	73	62	and	and	CCONJ
arjefm-1217	73	63	sea	sea	NOUN
arjefm-1217	73	64	degree	degree	NOUN
arjefm-1217	73	65	upward	upward	ADV
arjefm-1217	73	66	thrust	thrust	NOUN
arjefm-1217	73	67	and	and	CCONJ
arjefm-1217	73	68	ties	tie	VERB
arjefm-1217	73	69	them	they	PRON
arjefm-1217	73	70	to	to	ADP
arjefm-1217	73	71	their	their	PRON
arjefm-1217	73	72	assets	asset	NOUN
arjefm-1217	73	73	thru	thru	ADP
arjefm-1217	73	74	a	a	DET
arjefm-1217	73	75	fee	fee	NOUN
arjefm-1217	73	76	,	,	PUNCT
arjefm-1217	73	77	commonly	commonly	ADV
arjefm-1217	73	78	in	in	ADP
arjefm-1217	73	79	the	the	DET
arjefm-1217	73	80	form	form	NOUN
arjefm-1217	73	81	of	of	ADP
arjefm-1217	73	82	a	a	DET
arjefm-1217	73	83	price	price	NOUN
arjefm-1217	73	84	at	at	ADP
arjefm-1217	73	85	the	the	DET
arjefm-1217	73	86	carbon	carbon	NOUN
arjefm-1217	73	87	dioxide	dioxide	NOUN
arjefm-1217	73	88	(	(	PUNCT
arjefm-1217	73	89	co2	co2	NOUN
arjefm-1217	73	90	)	)	PUNCT
arjefm-1217	73	91	emitted	emit	VERB
arjefm-1217	73	92	.	.	PUNCT
arjefm-1217	74	1	a	a	DET
arjefm-1217	74	2	charge	charge	NOUN
arjefm-1217	74	3	on	on	ADP
arjefm-1217	74	4	carbon	carbon	NOUN
arjefm-1217	74	5	enables	enable	NOUN
arjefm-1217	74	6	shift	shift	VERB
arjefm-1217	74	7	the	the	DET
arjefm-1217	74	8	burden	burden	NOUN
arjefm-1217	74	9	for	for	ADP
arjefm-1217	74	10	the	the	DET
arjefm-1217	74	11	damage	damage	NOUN
arjefm-1217	74	12	from	from	ADP
arjefm-1217	74	13	ghg	ghg	PROPN
arjefm-1217	74	14	emissions	emissions	PROPN
arjefm-1217	74	15	backs	back	NOUN
arjefm-1217	74	16	to	to	ADP
arjefm-1217	74	17	those	those	PRON
arjefm-1217	74	18	who	who	PRON
arjefm-1217	74	19	are	be	AUX
arjefm-1217	74	20	responsible	responsible	ADJ
arjefm-1217	74	21	for	for	ADP
arjefm-1217	74	22	it	it	PRON
arjefm-1217	74	23	and	and	CCONJ
arjefm-1217	74	24	who	who	PRON
arjefm-1217	74	25	can	can	AUX
arjefm-1217	74	26	avoid	avoid	VERB
arjefm-1217	74	27	it	it	PRON
arjefm-1217	74	28	.	.	PUNCT
arjefm-1217	75	1	instead	instead	ADV
arjefm-1217	75	2	of	of	ADP
arjefm-1217	75	3	dictating	dictate	VERB
arjefm-1217	75	4	who	who	PRON
arjefm-1217	75	5	ought	ought	AUX
arjefm-1217	75	6	to	to	PART
arjefm-1217	75	7	reduce	reduce	VERB
arjefm-1217	75	8	emissions	emission	NOUN
arjefm-1217	75	9	in	in	ADP
arjefm-1217	75	10	which	which	PRON
arjefm-1217	75	11	and	and	CCONJ
arjefm-1217	75	12	the	the	DET
arjefm-1217	75	13	way	way	NOUN
arjefm-1217	75	14	,	,	PUNCT
arjefm-1217	75	15	a	a	DET
arjefm-1217	75	16	carbon	carbon	NOUN
arjefm-1217	75	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	75	18	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	75	19	american	american	PROPN
arjefm-1217	75	20	research	research	PROPN
arjefm-1217	75	21	journal	journal	PROPN
arjefm-1217	75	22	of	of	ADP
arjefm-1217	75	23	economics	economic	NOUN
arjefm-1217	75	24	,	,	PUNCT
arjefm-1217	75	25	finance	finance	NOUN
arjefm-1217	75	26	and	and	CCONJ
arjefm-1217	75	27	management	management	NOUN
arjefm-1217	75	28	volume	volume	NOUN
arjefm-1217	75	29	13	13	NUM
arjefm-1217	75	30	issue	issue	NOUN
arjefm-1217	75	31	2	2	NUM
arjefm-1217	75	32	,	,	PUNCT
arjefm-1217	75	33	april	april	PROPN
arjefm-1217	75	34	-	-	PUNCT
arjefm-1217	75	35	june	june	PROPN
arjefm-1217	75	36	2025	2025	NUM
arjefm-1217	75	37	issn	issn	PROPN
arjefm-1217	75	38	:	:	PUNCT
arjefm-1217	75	39	2836	2836	NUM
arjefm-1217	75	40	-	-	SYM
arjefm-1217	75	41	9416	9416	NUM
arjefm-1217	75	42	impact	impact	NOUN
arjefm-1217	75	43	factor	factor	NOUN
arjefm-1217	75	44	:	:	PUNCT
arjefm-1217	75	45	6.41	6.41	NUM
arjefm-1217	75	46	journal	journal	NOUN
arjefm-1217	75	47	homepage	homepage	NOUN
arjefm-1217	75	48	:	:	PUNCT
arjefm-1217	75	49	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	75	50	email	email	NOUN
arjefm-1217	75	51	:	:	PUNCT
arjefm-1217	75	52	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	75	53	official	official	ADJ
arjefm-1217	75	54	journal	journal	PROPN
arjefm-1217	75	55	of	of	ADP
arjefm-1217	75	56	america	america	PROPN
arjefm-1217	75	57	serial	serial	PROPN
arjefm-1217	75	58	publication	publication	NOUN
arjefm-1217	75	59	american	american	PROPN
arjefm-1217	75	60	research	research	PROPN
arjefm-1217	75	61	journal	journal	PROPN
arjefm-1217	75	62	of	of	ADP
arjefm-1217	75	63	economics	economic	NOUN
arjefm-1217	75	64	,	,	PUNCT
arjefm-1217	75	65	finance	finance	NOUN
arjefm-1217	75	66	and	and	CCONJ
arjefm-1217	75	67	management	management	NOUN
arjefm-1217	75	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	75	69	,	,	PUNCT
arjefm-1217	75	70	email	email	NOUN
arjefm-1217	75	71	:	:	PUNCT
arjefm-1217	76	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	76	2	83	83	NUM
arjefm-1217	77	1	|	|	ADV
arjefm-1217	77	2	p	p	X
arjefm-1217	77	3	a	a	DET
arjefm-1217	77	4	g	g	NOUN
arjefm-1217	77	5	e	e	NOUN
arjefm-1217	77	6	rate	rate	NOUN
arjefm-1217	77	7	presents	present	VERB
arjefm-1217	77	8	an	an	DET
arjefm-1217	77	9	economic	economic	ADJ
arjefm-1217	77	10	signal	signal	NOUN
arjefm-1217	77	11	to	to	ADP
arjefm-1217	77	12	emitters	emitter	NOUN
arjefm-1217	77	13	,	,	PUNCT
arjefm-1217	77	14	and	and	CCONJ
arjefm-1217	77	15	permits	permit	VERB
arjefm-1217	77	16	them	they	PRON
arjefm-1217	77	17	to	to	PART
arjefm-1217	77	18	decide	decide	VERB
arjefm-1217	77	19	to	to	ADP
arjefm-1217	77	20	either	either	CCONJ
arjefm-1217	77	21	rework	rework	VERB
arjefm-1217	77	22	their	their	PRON
arjefm-1217	77	23	sports	sport	NOUN
arjefm-1217	77	24	and	and	CCONJ
arjefm-1217	77	25	lower	lower	VERB
arjefm-1217	77	26	their	their	PRON
arjefm-1217	77	27	emissions	emission	NOUN
arjefm-1217	77	28	,	,	PUNCT
arjefm-1217	77	29	or	or	CCONJ
arjefm-1217	77	30	continue	continue	VERB
arjefm-1217	77	31	emitting	emit	VERB
arjefm-1217	77	32	and	and	CCONJ
arjefm-1217	77	33	paying	pay	VERB
arjefm-1217	77	34	for	for	ADP
arjefm-1217	77	35	their	their	PRON
arjefm-1217	77	36	emissions	emission	NOUN
arjefm-1217	77	37	.	.	PUNCT
arjefm-1217	78	1	in	in	ADP
arjefm-1217	78	2	this	this	DET
arjefm-1217	78	3	way	way	NOUN
arjefm-1217	78	4	,	,	PUNCT
arjefm-1217	78	5	the	the	DET
arjefm-1217	78	6	overall	overall	ADJ
arjefm-1217	78	7	environmental	environmental	ADJ
arjefm-1217	78	8	aim	aim	NOUN
arjefm-1217	78	9	is	be	AUX
arjefm-1217	78	10	completed	complete	VERB
arjefm-1217	78	11	within	within	ADP
arjefm-1217	78	12	the	the	DET
arjefm-1217	78	13	maximum	maximum	ADJ
arjefm-1217	78	14	bendy	bendy	ADJ
arjefm-1217	78	15	and	and	CCONJ
arjefm-1217	78	16	least	least	ADJ
arjefm-1217	78	17	-	-	PUNCT
arjefm-1217	78	18	price	price	NOUN
arjefm-1217	78	19	manner	manner	NOUN
arjefm-1217	78	20	to	to	ADP
arjefm-1217	78	21	society	society	NOUN
arjefm-1217	78	22	.	.	PUNCT
arjefm-1217	79	1	putting	put	VERB
arjefm-1217	79	2	a	a	DET
arjefm-1217	79	3	good	good	ADJ
arjefm-1217	79	4	enough	enough	ADJ
arjefm-1217	79	5	price	price	NOUN
arjefm-1217	79	6	on	on	ADP
arjefm-1217	79	7	ghg	ghg	PROPN
arjefm-1217	79	8	emissions	emission	NOUN
arjefm-1217	79	9	is	be	AUX
arjefm-1217	79	10	of	of	ADP
arjefm-1217	79	11	essential	essential	ADJ
arjefm-1217	79	12	relevance	relevance	NOUN
arjefm-1217	79	13	to	to	PART
arjefm-1217	79	14	internalize	internalize	VERB
arjefm-1217	79	15	the	the	DET
arjefm-1217	79	16	outside	outside	ADJ
arjefm-1217	79	17	value	value	NOUN
arjefm-1217	79	18	of	of	ADP
arjefm-1217	79	19	climate	climate	NOUN
arjefm-1217	79	20	alternate	alternate	NOUN
arjefm-1217	79	21	within	within	ADP
arjefm-1217	79	22	the	the	DET
arjefm-1217	79	23	broadest	broad	ADJ
arjefm-1217	79	24	viable	viable	ADJ
arjefm-1217	79	25	variety	variety	NOUN
arjefm-1217	79	26	of	of	ADP
arjefm-1217	79	27	monetary	monetary	ADJ
arjefm-1217	79	28	decision	decision	NOUN
arjefm-1217	79	29	making	making	NOUN
arjefm-1217	79	30	and	and	CCONJ
arjefm-1217	79	31	in	in	ADP
arjefm-1217	79	32	setting	set	VERB
arjefm-1217	79	33	financial	financial	ADJ
arjefm-1217	79	34	incentives	incentive	NOUN
arjefm-1217	79	35	for	for	ADP
arjefm-1217	79	36	smooth	smooth	ADJ
arjefm-1217	79	37	improvement	improvement	NOUN
arjefm-1217	79	38	.	.	PUNCT
arjefm-1217	80	1	it	it	PRON
arjefm-1217	80	2	may	may	AUX
arjefm-1217	80	3	assist	assist	VERB
arjefm-1217	80	4	to	to	PART
arjefm-1217	80	5	mobilize	mobilize	VERB
arjefm-1217	80	6	the	the	DET
arjefm-1217	80	7	monetary	monetary	ADJ
arjefm-1217	80	8	investments	investment	NOUN
arjefm-1217	80	9	required	require	VERB
arjefm-1217	80	10	to	to	PART
arjefm-1217	80	11	stimulate	stimulate	VERB
arjefm-1217	80	12	smooth	smooth	ADJ
arjefm-1217	80	13	era	era	NOUN
arjefm-1217	80	14	and	and	CCONJ
arjefm-1217	80	15	market	market	NOUN
arjefm-1217	80	16	innovation	innovation	NOUN
arjefm-1217	80	17	,	,	PUNCT
arjefm-1217	80	18	fueling	fuel	VERB
arjefm-1217	80	19	new	new	ADJ
arjefm-1217	80	20	,	,	PUNCT
arjefm-1217	80	21	lowcarbon	lowcarbon	NOUN
arjefm-1217	80	22	drivers	driver	NOUN
arjefm-1217	80	23	of	of	ADP
arjefm-1217	80	24	financial	financial	ADJ
arjefm-1217	80	25	growth	growth	NOUN
arjefm-1217	80	26	.	.	PUNCT
arjefm-1217	81	1	governments	government	NOUN
arjefm-1217	81	2	and	and	CCONJ
arjefm-1217	81	3	agencies	agency	NOUN
arjefm-1217	81	4	have	have	AUX
arjefm-1217	81	5	come	come	VERB
arjefm-1217	81	6	to	to	PART
arjefm-1217	81	7	agree	agree	VERB
arjefm-1217	81	8	at	at	ADP
arjefm-1217	81	9	the	the	DET
arjefm-1217	81	10	fundamental	fundamental	ADJ
arjefm-1217	81	11	function	function	NOUN
arjefm-1217	81	12	of	of	ADP
arjefm-1217	81	13	carbon	carbon	NOUN
arjefm-1217	81	14	pricing	pricing	NOUN
arjefm-1217	81	15	in	in	ADP
arjefm-1217	81	16	the	the	DET
arjefm-1217	81	17	transition	transition	NOUN
arjefm-1217	81	18	to	to	ADP
arjefm-1217	81	19	a	a	DET
arjefm-1217	81	20	decarbonized	decarbonize	VERB
arjefm-1217	81	21	economy	economy	NOUN
arjefm-1217	81	22	.	.	PUNCT
arjefm-1217	82	1	empirical	empirical	ADJ
arjefm-1217	82	2	studies	study	NOUN
arjefm-1217	82	3	abiad	abiad	VERB
arjefm-1217	82	4	,	,	PUNCT
arjefm-1217	82	5	abraham	abraham	PROPN
arjefm-1217	82	6	,	,	PUNCT
arjefm-1217	82	7	el	el	PROPN
arjefm-1217	82	8	-	-	PROPN
arjefm-1217	82	9	chaarani	chaarani	PROPN
arjefm-1217	82	10	and	and	CCONJ
arjefm-1217	82	11	binsaddig	binsaddig	NOUN
arjefm-1217	82	12	(	(	PUNCT
arjefm-1217	82	13	2025	2025	NUM
arjefm-1217	82	14	)	)	PUNCT
arjefm-1217	82	15	determined	determine	VERB
arjefm-1217	82	16	the	the	DET
arjefm-1217	82	17	influence	influence	NOUN
arjefm-1217	82	18	of	of	ADP
arjefm-1217	82	19	corporate	corporate	ADJ
arjefm-1217	82	20	governance	governance	NOUN
arjefm-1217	82	21	characteristics	characteristic	NOUN
arjefm-1217	82	22	on	on	ADP
arjefm-1217	82	23	bank	bank	NOUN
arjefm-1217	82	24	financial	financial	ADJ
arjefm-1217	82	25	performance	performance	NOUN
arjefm-1217	82	26	in	in	ADP
arjefm-1217	82	27	gulf	gulf	PROPN
arjefm-1217	82	28	cooperation	cooperation	NOUN
arjefm-1217	82	29	council	council	NOUN
arjefm-1217	82	30	countries	country	NOUN
arjefm-1217	82	31	from	from	ADP
arjefm-1217	82	32	2019	2019	NUM
arjefm-1217	82	33	to	to	ADP
arjefm-1217	82	34	2023	2023	NUM
arjefm-1217	82	35	using	use	VERB
arjefm-1217	82	36	two	two	NUM
arjefm-1217	82	37	-	-	PUNCT
arjefm-1217	82	38	stage	stage	NOUN
arjefm-1217	82	39	least	least	ADJ
arjefm-1217	82	40	squares	square	NOUN
arjefm-1217	82	41	and	and	CCONJ
arjefm-1217	82	42	generalized	generalized	ADJ
arjefm-1217	82	43	method	method	NOUN
arjefm-1217	82	44	of	of	ADP
arjefm-1217	82	45	moment	moment	NOUN
arjefm-1217	82	46	’s	’s	PART
arjefm-1217	82	47	econometric	econometric	ADJ
arjefm-1217	82	48	methods	method	NOUN
arjefm-1217	82	49	.	.	PUNCT
arjefm-1217	83	1	the	the	DET
arjefm-1217	83	2	study	study	NOUN
arjefm-1217	83	3	showed	show	VERB
arjefm-1217	83	4	that	that	SCONJ
arjefm-1217	83	5	ceo	ceo	NOUN
arjefm-1217	83	6	duality	duality	NOUN
arjefm-1217	83	7	increases	increase	VERB
arjefm-1217	83	8	return	return	VERB
arjefm-1217	83	9	on	on	ADP
arjefm-1217	83	10	equity	equity	NOUN
arjefm-1217	83	11	,	,	PUNCT
arjefm-1217	83	12	with	with	ADP
arjefm-1217	83	13	a	a	DET
arjefm-1217	83	14	non	non	ADJ
arjefm-1217	83	15	-	-	ADJ
arjefm-1217	83	16	significant	significant	ADJ
arjefm-1217	83	17	impact	impact	NOUN
arjefm-1217	83	18	on	on	ADP
arjefm-1217	83	19	return	return	NOUN
arjefm-1217	83	20	on	on	ADP
arjefm-1217	83	21	assets	asset	NOUN
arjefm-1217	83	22	.	.	PUNCT
arjefm-1217	84	1	the	the	DET
arjefm-1217	84	2	study	study	NOUN
arjefm-1217	84	3	also	also	ADV
arjefm-1217	84	4	showed	show	VERB
arjefm-1217	84	5	that	that	SCONJ
arjefm-1217	84	6	bank	bank	NOUN
arjefm-1217	84	7	size	size	NOUN
arjefm-1217	84	8	moderates	moderate	VERB
arjefm-1217	84	9	the	the	DET
arjefm-1217	84	10	impacts	impact	NOUN
arjefm-1217	84	11	of	of	ADP
arjefm-1217	84	12	board	board	NOUN
arjefm-1217	84	13	size	size	NOUN
arjefm-1217	84	14	,	,	PUNCT
arjefm-1217	84	15	board	board	NOUN
arjefm-1217	84	16	independence	independence	NOUN
arjefm-1217	84	17	,	,	PUNCT
arjefm-1217	84	18	and	and	CCONJ
arjefm-1217	84	19	gender	gender	NOUN
arjefm-1217	84	20	diversity	diversity	NOUN
arjefm-1217	84	21	in	in	ADP
arjefm-1217	84	22	boards	board	NOUN
arjefm-1217	84	23	on	on	ADP
arjefm-1217	84	24	the	the	DET
arjefm-1217	84	25	financial	financial	ADJ
arjefm-1217	84	26	performance	performance	NOUN
arjefm-1217	84	27	of	of	ADP
arjefm-1217	84	28	banks	bank	NOUN
arjefm-1217	84	29	.	.	PUNCT
arjefm-1217	85	1	bunyaminua	bunyaminua	NOUN
arjefm-1217	85	2	,	,	PUNCT
arjefm-1217	85	3	yakubu	yakubu	PROPN
arjefm-1217	85	4	and	and	CCONJ
arjefm-1217	85	5	oumarou	oumarou	PROPN
arjefm-1217	85	6	(	(	PUNCT
arjefm-1217	85	7	2025	2025	NUM
arjefm-1217	85	8	)	)	PUNCT
arjefm-1217	85	9	ascertained	ascertain	VERB
arjefm-1217	85	10	the	the	DET
arjefm-1217	85	11	association	association	NOUN
arjefm-1217	85	12	between	between	ADP
arjefm-1217	85	13	corporate	corporate	ADJ
arjefm-1217	85	14	governance	governance	NOUN
arjefm-1217	85	15	mechanisms	mechanism	NOUN
arjefm-1217	85	16	and	and	CCONJ
arjefm-1217	85	17	firm	firm	ADJ
arjefm-1217	85	18	market	market	NOUN
arjefm-1217	85	19	value	value	NOUN
arjefm-1217	85	20	using	use	VERB
arjefm-1217	85	21	data	datum	NOUN
arjefm-1217	85	22	from	from	ADP
arjefm-1217	85	23	listed	list	VERB
arjefm-1217	85	24	firms	firm	NOUN
arjefm-1217	85	25	on	on	ADP
arjefm-1217	85	26	the	the	DET
arjefm-1217	85	27	ghana	ghana	PROPN
arjefm-1217	85	28	stock	stock	PROPN
arjefm-1217	85	29	exchange	exchange	PROPN
arjefm-1217	85	30	spanning	span	VERB
arjefm-1217	85	31	2008	2008	NUM
arjefm-1217	85	32	to	to	ADP
arjefm-1217	85	33	2018	2018	NUM
arjefm-1217	85	34	.	.	PUNCT
arjefm-1217	86	1	generalized	generalize	VERB
arjefm-1217	86	2	method	method	NOUN
arjefm-1217	86	3	of	of	ADP
arjefm-1217	86	4	moments	moment	NOUN
arjefm-1217	86	5	(	(	PUNCT
arjefm-1217	86	6	gmm	gmm	NOUN
arjefm-1217	86	7	)	)	PUNCT
arjefm-1217	86	8	regression	regression	NOUN
arjefm-1217	86	9	technique	technique	NOUN
arjefm-1217	86	10	was	be	AUX
arjefm-1217	86	11	employed	employ	VERB
arjefm-1217	86	12	.	.	PUNCT
arjefm-1217	87	1	the	the	DET
arjefm-1217	87	2	study	study	NOUN
arjefm-1217	87	3	indicates	indicate	VERB
arjefm-1217	87	4	significant	significant	ADJ
arjefm-1217	87	5	linkages	linkage	NOUN
arjefm-1217	87	6	between	between	ADP
arjefm-1217	87	7	specific	specific	ADJ
arjefm-1217	87	8	governance	governance	NOUN
arjefm-1217	87	9	variables	variable	NOUN
arjefm-1217	87	10	and	and	CCONJ
arjefm-1217	87	11	mva	mva	PROPN
arjefm-1217	87	12	.	.	PUNCT
arjefm-1217	88	1	notably	notably	ADV
arjefm-1217	88	2	,	,	PUNCT
arjefm-1217	88	3	outside	outside	ADJ
arjefm-1217	88	4	directors	director	NOUN
arjefm-1217	88	5	,	,	PUNCT
arjefm-1217	88	6	gender	gender	NOUN
arjefm-1217	88	7	diversity	diversity	NOUN
arjefm-1217	88	8	,	,	PUNCT
arjefm-1217	88	9	frequency	frequency	NOUN
arjefm-1217	88	10	of	of	ADP
arjefm-1217	88	11	board	board	NOUN
arjefm-1217	88	12	meetings	meeting	NOUN
arjefm-1217	88	13	,	,	PUNCT
arjefm-1217	88	14	and	and	CCONJ
arjefm-1217	88	15	audit	audit	NOUN
arjefm-1217	88	16	committee	committee	NOUN
arjefm-1217	88	17	size	size	NOUN
arjefm-1217	88	18	are	be	AUX
arjefm-1217	88	19	found	find	VERB
arjefm-1217	88	20	to	to	PART
arjefm-1217	88	21	significantly	significantly	ADV
arjefm-1217	88	22	reduce	reduce	VERB
arjefm-1217	88	23	firm	firm	ADJ
arjefm-1217	88	24	value	value	NOUN
arjefm-1217	88	25	.	.	PUNCT
arjefm-1217	89	1	johennesse	johennesse	NOUN
arjefm-1217	89	2	and	and	CCONJ
arjefm-1217	89	3	budidarma	budidarma	PROPN
arjefm-1217	89	4	(	(	PUNCT
arjefm-1217	89	5	2022	2022	NUM
arjefm-1217	89	6	)	)	PUNCT
arjefm-1217	89	7	ascertained	ascertain	VERB
arjefm-1217	89	8	the	the	DET
arjefm-1217	89	9	effect	effect	NOUN
arjefm-1217	89	10	of	of	ADP
arjefm-1217	89	11	corporate	corporate	ADJ
arjefm-1217	89	12	governance	governance	NOUN
arjefm-1217	89	13	characteristics	characteristic	NOUN
arjefm-1217	89	14	on	on	ADP
arjefm-1217	89	15	bank	bank	NOUN
arjefm-1217	89	16	performance	performance	NOUN
arjefm-1217	89	17	.	.	PUNCT
arjefm-1217	90	1	data	datum	NOUN
arjefm-1217	90	2	were	be	AUX
arjefm-1217	90	3	extracted	extract	VERB
arjefm-1217	90	4	from	from	ADP
arjefm-1217	90	5	data	datum	NOUN
arjefm-1217	90	6	stream	stream	NOUN
arjefm-1217	90	7	database	database	NOUN
arjefm-1217	90	8	,	,	PUNCT
arjefm-1217	90	9	which	which	PRON
arjefm-1217	90	10	included	include	VERB
arjefm-1217	90	11	bank	bank	NOUN
arjefm-1217	90	12	data	datum	NOUN
arjefm-1217	90	13	from	from	ADP
arjefm-1217	90	14	34	34	NUM
arjefm-1217	90	15	countries	country	NOUN
arjefm-1217	90	16	of	of	ADP
arjefm-1217	90	17	g20	g20	PROPN
arjefm-1217	90	18	.	.	PUNCT
arjefm-1217	91	1	the	the	DET
arjefm-1217	91	2	results	result	NOUN
arjefm-1217	91	3	showed	show	VERB
arjefm-1217	91	4	that	that	SCONJ
arjefm-1217	91	5	board	board	NOUN
arjefm-1217	91	6	size	size	NOUN
arjefm-1217	91	7	,	,	PUNCT
arjefm-1217	91	8	gender	gender	NOUN
arjefm-1217	91	9	diversity	diversity	NOUN
arjefm-1217	91	10	and	and	CCONJ
arjefm-1217	91	11	board	board	NOUN
arjefm-1217	91	12	independence	independence	NOUN
arjefm-1217	91	13	positively	positively	ADV
arjefm-1217	91	14	affected	affect	VERB
arjefm-1217	91	15	roa	roa	NOUN
arjefm-1217	91	16	but	but	CCONJ
arjefm-1217	91	17	negatively	negatively	ADV
arjefm-1217	91	18	and	and	CCONJ
arjefm-1217	91	19	non	non	ADJ
arjefm-1217	91	20	-	-	ADJ
arjefm-1217	91	21	significantly	significantly	ADV
arjefm-1217	91	22	affected	affected	ADJ
arjefm-1217	91	23	price	price	NOUN
arjefm-1217	91	24	earnings	earning	NOUN
arjefm-1217	91	25	ratio	ratio	NOUN
arjefm-1217	91	26	(	(	PUNCT
arjefm-1217	91	27	per	per	ADP
arjefm-1217	91	28	)	)	PUNCT
arjefm-1217	91	29	.	.	PUNCT
arjefm-1217	92	1	mititean	mititean	NOUN
arjefm-1217	92	2	(	(	PUNCT
arjefm-1217	92	3	2022	2022	NUM
arjefm-1217	92	4	)	)	PUNCT
arjefm-1217	92	5	examined	examine	VERB
arjefm-1217	92	6	the	the	DET
arjefm-1217	92	7	effect	effect	NOUN
arjefm-1217	92	8	of	of	ADP
arjefm-1217	92	9	board	board	NOUN
arjefm-1217	92	10	’s	’s	PART
arjefm-1217	92	11	characteristics	characteristic	NOUN
arjefm-1217	92	12	on	on	ADP
arjefm-1217	92	13	the	the	DET
arjefm-1217	92	14	financial	financial	ADJ
arjefm-1217	92	15	performance	performance	NOUN
arjefm-1217	92	16	of	of	ADP
arjefm-1217	92	17	firms	firm	NOUN
arjefm-1217	92	18	operating	operate	VERB
arjefm-1217	92	19	in	in	ADP
arjefm-1217	92	20	the	the	DET
arjefm-1217	92	21	energy	energy	NOUN
arjefm-1217	92	22	industry	industry	NOUN
arjefm-1217	92	23	in	in	ADP
arjefm-1217	92	24	romania	romania	PROPN
arjefm-1217	92	25	from	from	ADP
arjefm-1217	92	26	2018	2018	NUM
arjefm-1217	92	27	to	to	ADP
arjefm-1217	92	28	2021	2021	NUM
arjefm-1217	92	29	.	.	PUNCT
arjefm-1217	93	1	the	the	DET
arjefm-1217	93	2	spss	spss	PROPN
arjefm-1217	93	3	statistical	statistical	ADJ
arjefm-1217	93	4	program	program	NOUN
arjefm-1217	93	5	was	be	AUX
arjefm-1217	93	6	used	use	VERB
arjefm-1217	93	7	to	to	PART
arjefm-1217	93	8	run	run	VERB
arjefm-1217	93	9	the	the	DET
arjefm-1217	93	10	regression	regression	NOUN
arjefm-1217	93	11	model	model	NOUN
arjefm-1217	93	12	on	on	ADP
arjefm-1217	93	13	the	the	DET
arjefm-1217	93	14	selected	select	VERB
arjefm-1217	93	15	sample	sample	NOUN
arjefm-1217	93	16	.	.	PUNCT
arjefm-1217	94	1	this	this	DET
arjefm-1217	94	2	study	study	NOUN
arjefm-1217	94	3	found	find	VERB
arjefm-1217	94	4	that	that	SCONJ
arjefm-1217	94	5	ceo	ceo	NOUN
arjefm-1217	94	6	duality	duality	NOUN
arjefm-1217	94	7	and	and	CCONJ
arjefm-1217	94	8	board	board	NOUN
arjefm-1217	94	9	’s	’s	PART
arjefm-1217	94	10	meetings	meeting	NOUN
arjefm-1217	94	11	were	be	AUX
arjefm-1217	94	12	negatively	negatively	ADV
arjefm-1217	94	13	correlated	correlate	VERB
arjefm-1217	94	14	with	with	ADP
arjefm-1217	94	15	roe	roe	NOUN
arjefm-1217	94	16	,	,	PUNCT
arjefm-1217	94	17	but	but	CCONJ
arjefm-1217	94	18	positively	positively	ADV
arjefm-1217	94	19	correlated	correlate	VERB
arjefm-1217	94	20	with	with	ADP
arjefm-1217	94	21	roa	roa	PROPN
arjefm-1217	94	22	.	.	PUNCT
arjefm-1217	95	1	islam	islam	PROPN
arjefm-1217	95	2	,	,	PUNCT
arjefm-1217	95	3	pervej	pervej	NOUN
arjefm-1217	95	4	and	and	CCONJ
arjefm-1217	95	5	lee	lee	PROPN
arjefm-1217	95	6	(	(	PUNCT
arjefm-1217	95	7	2022	2022	NUM
arjefm-1217	95	8	)	)	PUNCT
arjefm-1217	95	9	analyzed	analyze	VERB
arjefm-1217	95	10	the	the	DET
arjefm-1217	95	11	effect	effect	NOUN
arjefm-1217	95	12	of	of	ADP
arjefm-1217	95	13	characteristics	characteristic	NOUN
arjefm-1217	95	14	of	of	ADP
arjefm-1217	95	15	board	board	NOUN
arjefm-1217	95	16	on	on	ADP
arjefm-1217	95	17	the	the	DET
arjefm-1217	95	18	financial	financial	ADJ
arjefm-1217	95	19	outcomes	outcome	NOUN
arjefm-1217	95	20	of	of	ADP
arjefm-1217	95	21	firms	firm	NOUN
arjefm-1217	95	22	in	in	ADP
arjefm-1217	95	23	bangladesh	bangladesh	NOUN
arjefm-1217	95	24	from	from	ADP
arjefm-1217	95	25	2016	2016	NUM
arjefm-1217	95	26	to	to	ADP
arjefm-1217	95	27	2020	2020	NUM
arjefm-1217	95	28	.	.	PUNCT
arjefm-1217	96	1	regression	regression	NOUN
arjefm-1217	96	2	analysis	analysis	NOUN
arjefm-1217	96	3	was	be	AUX
arjefm-1217	96	4	conducted	conduct	VERB
arjefm-1217	96	5	,	,	PUNCT
arjefm-1217	96	6	and	and	CCONJ
arjefm-1217	96	7	found	find	VERB
arjefm-1217	96	8	that	that	SCONJ
arjefm-1217	96	9	,	,	PUNCT
arjefm-1217	96	10	except	except	SCONJ
arjefm-1217	96	11	the	the	DET
arjefm-1217	96	12	number	number	NOUN
arjefm-1217	96	13	of	of	ADP
arjefm-1217	96	14	directors	director	NOUN
arjefm-1217	96	15	in	in	ADP
arjefm-1217	96	16	the	the	DET
arjefm-1217	96	17	executive	executive	ADJ
arjefm-1217	96	18	committee	committee	NOUN
arjefm-1217	96	19	,	,	PUNCT
arjefm-1217	96	20	no	no	DET
arjefm-1217	96	21	other	other	ADJ
arjefm-1217	96	22	independent	independent	ADJ
arjefm-1217	96	23	variables	variable	NOUN
arjefm-1217	96	24	have	have	VERB
arjefm-1217	96	25	a	a	DET
arjefm-1217	96	26	significant	significant	ADJ
arjefm-1217	96	27	impact	impact	NOUN
arjefm-1217	96	28	on	on	ADP
arjefm-1217	96	29	return	return	NOUN
arjefm-1217	96	30	on	on	ADP
arjefm-1217	96	31	asset	asset	NOUN
arjefm-1217	96	32	(	(	PUNCT
arjefm-1217	96	33	roa	roa	PROPN
arjefm-1217	96	34	)	)	PUNCT
arjefm-1217	96	35	.	.	PUNCT
arjefm-1217	97	1	enofe	enofe	VERB
arjefm-1217	97	2	and	and	CCONJ
arjefm-1217	97	3	igbinoba	igbinoba	NOUN
arjefm-1217	97	4	(	(	PUNCT
arjefm-1217	97	5	2020	2020	NUM
arjefm-1217	97	6	)	)	PUNCT
arjefm-1217	97	7	determined	determine	VERB
arjefm-1217	97	8	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	97	9	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	98	1	american	american	PROPN
arjefm-1217	98	2	research	research	PROPN
arjefm-1217	98	3	journal	journal	PROPN
arjefm-1217	98	4	of	of	ADP
arjefm-1217	98	5	economics	economic	NOUN
arjefm-1217	98	6	,	,	PUNCT
arjefm-1217	98	7	finance	finance	NOUN
arjefm-1217	98	8	and	and	CCONJ
arjefm-1217	98	9	management	management	NOUN
arjefm-1217	98	10	volume	volume	NOUN
arjefm-1217	98	11	13	13	NUM
arjefm-1217	98	12	issue	issue	NOUN
arjefm-1217	98	13	2	2	NUM
arjefm-1217	98	14	,	,	PUNCT
arjefm-1217	98	15	april	april	PROPN
arjefm-1217	98	16	-	-	PUNCT
arjefm-1217	98	17	june	june	PROPN
arjefm-1217	98	18	2025	2025	NUM
arjefm-1217	98	19	issn	issn	PROPN
arjefm-1217	98	20	:	:	PUNCT
arjefm-1217	98	21	2836	2836	NUM
arjefm-1217	98	22	-	-	SYM
arjefm-1217	98	23	9416	9416	NUM
arjefm-1217	98	24	impact	impact	NOUN
arjefm-1217	98	25	factor	factor	NOUN
arjefm-1217	98	26	:	:	PUNCT
arjefm-1217	98	27	6.41	6.41	NUM
arjefm-1217	98	28	journal	journal	NOUN
arjefm-1217	98	29	homepage	homepage	NOUN
arjefm-1217	98	30	:	:	PUNCT
arjefm-1217	98	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	98	32	email	email	NOUN
arjefm-1217	98	33	:	:	PUNCT
arjefm-1217	98	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	98	35	official	official	ADJ
arjefm-1217	98	36	journal	journal	PROPN
arjefm-1217	98	37	of	of	ADP
arjefm-1217	98	38	america	america	PROPN
arjefm-1217	98	39	serial	serial	PROPN
arjefm-1217	98	40	publication	publication	NOUN
arjefm-1217	98	41	american	american	PROPN
arjefm-1217	98	42	research	research	PROPN
arjefm-1217	98	43	journal	journal	PROPN
arjefm-1217	98	44	of	of	ADP
arjefm-1217	98	45	economics	economic	NOUN
arjefm-1217	98	46	,	,	PUNCT
arjefm-1217	98	47	finance	finance	NOUN
arjefm-1217	98	48	and	and	CCONJ
arjefm-1217	98	49	management	management	NOUN
arjefm-1217	98	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	98	51	,	,	PUNCT
arjefm-1217	98	52	email	email	NOUN
arjefm-1217	98	53	:	:	PUNCT
arjefm-1217	99	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	99	2	84	84	NUM
arjefm-1217	100	1	|	|	ADV
arjefm-1217	100	2	p	p	X
arjefm-1217	100	3	a	a	DET
arjefm-1217	100	4	g	g	NOUN
arjefm-1217	100	5	e	e	NOUN
arjefm-1217	100	6	the	the	DET
arjefm-1217	100	7	effect	effect	NOUN
arjefm-1217	100	8	of	of	ADP
arjefm-1217	100	9	board	board	NOUN
arjefm-1217	100	10	characteristics	characteristic	NOUN
arjefm-1217	100	11	on	on	ADP
arjefm-1217	100	12	audit	audit	NOUN
arjefm-1217	100	13	quality	quality	NOUN
arjefm-1217	100	14	in	in	ADP
arjefm-1217	100	15	nigeria	nigeria	PROPN
arjefm-1217	100	16	from	from	ADP
arjefm-1217	100	17	2014	2014	NUM
arjefm-1217	100	18	-	-	SYM
arjefm-1217	100	19	2018	2018	NUM
arjefm-1217	100	20	.	.	PUNCT
arjefm-1217	101	1	descriptive	descriptive	ADJ
arjefm-1217	101	2	and	and	CCONJ
arjefm-1217	101	3	inferential	inferential	ADJ
arjefm-1217	101	4	statistics	statistic	NOUN
arjefm-1217	101	5	were	be	AUX
arjefm-1217	101	6	employed	employ	VERB
arjefm-1217	101	7	to	to	PART
arjefm-1217	101	8	summarize	summarize	VERB
arjefm-1217	101	9	the	the	DET
arjefm-1217	101	10	data	datum	NOUN
arjefm-1217	101	11	and	and	CCONJ
arjefm-1217	101	12	to	to	PART
arjefm-1217	101	13	draw	draw	VERB
arjefm-1217	101	14	inference	inference	NOUN
arjefm-1217	101	15	on	on	ADP
arjefm-1217	101	16	the	the	DET
arjefm-1217	101	17	population	population	NOUN
arjefm-1217	101	18	studied	study	VERB
arjefm-1217	101	19	.	.	PUNCT
arjefm-1217	102	1	result	result	VERB
arjefm-1217	102	2	from	from	ADP
arjefm-1217	102	3	the	the	DET
arjefm-1217	102	4	binary	binary	PROPN
arjefm-1217	102	5	probit	probit	NOUN
arjefm-1217	102	6	regression	regression	NOUN
arjefm-1217	102	7	revealed	reveal	VERB
arjefm-1217	102	8	that	that	SCONJ
arjefm-1217	102	9	board	board	NOUN
arjefm-1217	102	10	independence	independence	NOUN
arjefm-1217	102	11	and	and	CCONJ
arjefm-1217	102	12	diligence	diligence	NOUN
arjefm-1217	102	13	had	have	VERB
arjefm-1217	102	14	positive	positive	ADJ
arjefm-1217	102	15	relationship	relationship	NOUN
arjefm-1217	102	16	on	on	ADP
arjefm-1217	102	17	audit	audit	NOUN
arjefm-1217	102	18	quality	quality	NOUN
arjefm-1217	102	19	.	.	PUNCT
arjefm-1217	103	1	jan	jan	PROPN
arjefm-1217	103	2	-	-	PUNCT
arjefm-1217	103	3	endrikat	endrikat	PROPN
arjefm-1217	103	4	,	,	PUNCT
arjefm-1217	103	5	charl	charl	PROPN
arjefm-1217	103	6	de	de	PROPN
arjefm-1217	103	7	villiers	villiers	PROPN
arjefm-1217	103	8	and	and	CCONJ
arjefm-1217	103	9	guenther	guenther	PROPN
arjefm-1217	103	10	(	(	PUNCT
arjefm-1217	103	11	2020	2020	NUM
arjefm-1217	103	12	)	)	PUNCT
arjefm-1217	103	13	analyzed	analyze	VERB
arjefm-1217	103	14	the	the	DET
arjefm-1217	103	15	association	association	NOUN
arjefm-1217	103	16	between	between	ADP
arjefm-1217	103	17	board	board	NOUN
arjefm-1217	103	18	characteristics	characteristic	NOUN
arjefm-1217	103	19	and	and	CCONJ
arjefm-1217	103	20	corporate	corporate	ADJ
arjefm-1217	103	21	social	social	ADJ
arjefm-1217	103	22	responsibility	responsibility	NOUN
arjefm-1217	103	23	(	(	PUNCT
arjefm-1217	103	24	csr	csr	NOUN
arjefm-1217	103	25	)	)	PUNCT
arjefm-1217	103	26	in	in	ADP
arjefm-1217	103	27	germany	germany	PROPN
arjefm-1217	103	28	from	from	ADP
arjefm-1217	103	29	2011	2011	NUM
arjefm-1217	103	30	-	-	SYM
arjefm-1217	103	31	2018	2018	NUM
arjefm-1217	103	32	,	,	PUNCT
arjefm-1217	103	33	using	use	VERB
arjefm-1217	103	34	a	a	DET
arjefm-1217	103	35	meta	meta	ADJ
arjefm-1217	103	36	-	-	PUNCT
arjefm-1217	103	37	analytic	analytic	ADJ
arjefm-1217	103	38	path	path	NOUN
arjefm-1217	103	39	model	model	NOUN
arjefm-1217	103	40	that	that	PRON
arjefm-1217	103	41	accounted	account	VERB
arjefm-1217	103	42	for	for	ADP
arjefm-1217	103	43	the	the	DET
arjefm-1217	103	44	potential	potential	ADJ
arjefm-1217	103	45	interplay	interplay	NOUN
arjefm-1217	103	46	between	between	ADP
arjefm-1217	103	47	board	board	NOUN
arjefm-1217	103	48	characteristics	characteristic	NOUN
arjefm-1217	103	49	in	in	ADP
arjefm-1217	103	50	determining	determine	VERB
arjefm-1217	103	51	csr	csr	NOUN
arjefm-1217	103	52	and	and	CCONJ
arjefm-1217	103	53	tests	test	VERB
arjefm-1217	103	54	whether	whether	SCONJ
arjefm-1217	103	55	the	the	DET
arjefm-1217	103	56	presence	presence	NOUN
arjefm-1217	103	57	of	of	ADP
arjefm-1217	103	58	a	a	DET
arjefm-1217	103	59	csr	csr	NOUN
arjefm-1217	103	60	committee	committee	NOUN
arjefm-1217	103	61	played	play	VERB
arjefm-1217	103	62	a	a	DET
arjefm-1217	103	63	meditating	meditating	ADJ
arjefm-1217	103	64	role	role	NOUN
arjefm-1217	103	65	.	.	PUNCT
arjefm-1217	104	1	augustine	augustine	PROPN
arjefm-1217	104	2	(	(	PUNCT
arjefm-1217	104	3	2020	2020	NUM
arjefm-1217	104	4	)	)	PUNCT
arjefm-1217	104	5	investigated	investigate	VERB
arjefm-1217	104	6	the	the	DET
arjefm-1217	104	7	effect	effect	NOUN
arjefm-1217	104	8	of	of	ADP
arjefm-1217	104	9	corporate	corporate	ADJ
arjefm-1217	104	10	board	board	NOUN
arjefm-1217	104	11	characteristics	characteristic	NOUN
arjefm-1217	104	12	on	on	ADP
arjefm-1217	104	13	the	the	DET
arjefm-1217	104	14	financial	financial	ADJ
arjefm-1217	104	15	performance	performance	NOUN
arjefm-1217	104	16	of	of	ADP
arjefm-1217	104	17	nigerian	nigerian	ADJ
arjefm-1217	104	18	quoted	quote	VERB
arjefm-1217	104	19	firms	firm	NOUN
arjefm-1217	104	20	2011	2011	NUM
arjefm-1217	104	21	-	-	SYM
arjefm-1217	104	22	2016	2016	NUM
arjefm-1217	104	23	.	.	PUNCT
arjefm-1217	105	1	the	the	DET
arjefm-1217	105	2	study	study	NOUN
arjefm-1217	105	3	employed	employ	VERB
arjefm-1217	105	4	the	the	DET
arjefm-1217	105	5	random‐effects	random‐effect	NOUN
arjefm-1217	105	6	and	and	CCONJ
arjefm-1217	105	7	fixed‐effects	fixed‐effect	VERB
arjefm-1217	105	8	generalized	generalized	ADJ
arjefm-1217	105	9	least	least	ADJ
arjefm-1217	105	10	squares	square	NOUN
arjefm-1217	105	11	(	(	PUNCT
arjefm-1217	105	12	gls	gls	NOUN
arjefm-1217	105	13	)	)	PUNCT
arjefm-1217	105	14	regression	regression	NOUN
arjefm-1217	105	15	to	to	PART
arjefm-1217	105	16	test	test	VERB
arjefm-1217	105	17	the	the	DET
arjefm-1217	105	18	six	six	NUM
arjefm-1217	105	19	hypotheses	hypothesis	NOUN
arjefm-1217	105	20	formulated	formulate	VERB
arjefm-1217	105	21	for	for	ADP
arjefm-1217	105	22	the	the	DET
arjefm-1217	105	23	study	study	NOUN
arjefm-1217	105	24	,	,	PUNCT
arjefm-1217	105	25	while	while	SCONJ
arjefm-1217	105	26	controlling	control	VERB
arjefm-1217	105	27	for	for	ADP
arjefm-1217	105	28	firm	firm	ADJ
arjefm-1217	105	29	size	size	NOUN
arjefm-1217	105	30	and	and	CCONJ
arjefm-1217	105	31	firm	firm	ADJ
arjefm-1217	105	32	age	age	NOUN
arjefm-1217	105	33	.	.	PUNCT
arjefm-1217	106	1	the	the	DET
arjefm-1217	106	2	study	study	NOUN
arjefm-1217	106	3	found	find	VERB
arjefm-1217	106	4	that	that	SCONJ
arjefm-1217	106	5	board	board	NOUN
arjefm-1217	106	6	size	size	NOUN
arjefm-1217	106	7	,	,	PUNCT
arjefm-1217	106	8	ceo	ceo	NOUN
arjefm-1217	106	9	duality	duality	NOUN
arjefm-1217	106	10	and	and	CCONJ
arjefm-1217	106	11	gender	gender	NOUN
arjefm-1217	106	12	diversity	diversity	NOUN
arjefm-1217	106	13	were	be	AUX
arjefm-1217	106	14	negatively	negatively	ADV
arjefm-1217	106	15	linked	link	VERB
arjefm-1217	106	16	with	with	ADP
arjefm-1217	106	17	return	return	NOUN
arjefm-1217	106	18	on	on	ADP
arjefm-1217	106	19	capital	capital	NOUN
arjefm-1217	106	20	employed	employ	VERB
arjefm-1217	106	21	(	(	PUNCT
arjefm-1217	106	22	roce	roce	NOUN
arjefm-1217	106	23	)	)	PUNCT
arjefm-1217	106	24	.	.	PUNCT
arjefm-1217	107	1	isa	isa	PROPN
arjefm-1217	107	2	usman	usman	PROPN
arjefm-1217	107	3	,	,	PUNCT
arjefm-1217	107	4	zakariya'u	zakariya'u	PROPN
arjefm-1217	107	5	gurama	gurama	NOUN
arjefm-1217	107	6	and	and	CCONJ
arjefm-1217	107	7	sirajo	sirajo	NOUN
arjefm-1217	107	8	-	-	PUNCT
arjefm-1217	107	9	murtala	murtala	NOUN
arjefm-1217	107	10	(	(	PUNCT
arjefm-1217	107	11	2019	2019	NUM
arjefm-1217	107	12	)	)	PUNCT
arjefm-1217	107	13	examined	examine	VERB
arjefm-1217	107	14	the	the	DET
arjefm-1217	107	15	effect	effect	NOUN
arjefm-1217	107	16	of	of	ADP
arjefm-1217	107	17	board	board	NOUN
arjefm-1217	107	18	characteristics	characteristic	NOUN
arjefm-1217	107	19	on	on	ADP
arjefm-1217	107	20	firm	firm	ADJ
arjefm-1217	107	21	performance	performance	NOUN
arjefm-1217	107	22	of	of	ADP
arjefm-1217	107	23	non	non	ADJ
arjefm-1217	107	24	-	-	ADJ
arjefm-1217	107	25	financial	financial	ADJ
arjefm-1217	107	26	listed	list	VERB
arjefm-1217	107	27	companies	company	NOUN
arjefm-1217	107	28	in	in	ADP
arjefm-1217	107	29	nigeria	nigeria	PROPN
arjefm-1217	107	30	from	from	ADP
arjefm-1217	107	31	2014-2015.the	2014-2015.the	DET
arjefm-1217	107	32	statistical	statistical	ADJ
arjefm-1217	107	33	instrument	instrument	NOUN
arjefm-1217	107	34	used	use	VERB
arjefm-1217	107	35	was	be	AUX
arjefm-1217	107	36	the	the	DET
arjefm-1217	107	37	fixed	fix	VERB
arjefm-1217	107	38	effect	effect	NOUN
arjefm-1217	107	39	panel	panel	NOUN
arjefm-1217	107	40	least	least	ADJ
arjefm-1217	107	41	square	square	ADJ
arjefm-1217	107	42	regression	regression	NOUN
arjefm-1217	107	43	.	.	PUNCT
arjefm-1217	108	1	findings	finding	NOUN
arjefm-1217	108	2	of	of	ADP
arjefm-1217	108	3	this	this	DET
arjefm-1217	108	4	study	study	NOUN
arjefm-1217	108	5	showed	show	VERB
arjefm-1217	108	6	that	that	SCONJ
arjefm-1217	108	7	board	board	NOUN
arjefm-1217	108	8	independent	independent	ADJ
arjefm-1217	108	9	has	have	VERB
arjefm-1217	108	10	a	a	DET
arjefm-1217	108	11	positive	positive	ADJ
arjefm-1217	108	12	but	but	CCONJ
arjefm-1217	108	13	not	not	PART
arjefm-1217	108	14	significant	significant	ADJ
arjefm-1217	108	15	relationship	relationship	NOUN
arjefm-1217	108	16	with	with	ADP
arjefm-1217	108	17	return	return	NOUN
arjefm-1217	108	18	on	on	ADP
arjefm-1217	108	19	equity	equity	NOUN
arjefm-1217	108	20	(	(	PUNCT
arjefm-1217	108	21	roe	roe	PROPN
arjefm-1217	108	22	)	)	PUNCT
arjefm-1217	108	23	and	and	CCONJ
arjefm-1217	108	24	return	return	VERB
arjefm-1217	108	25	on	on	ADP
arjefm-1217	108	26	asset	asset	NOUN
arjefm-1217	108	27	(	(	PUNCT
arjefm-1217	108	28	roa	roa	PROPN
arjefm-1217	108	29	)	)	PUNCT
arjefm-1217	108	30	.	.	PUNCT
arjefm-1217	109	1	chukwu	chukwu	NOUN
arjefm-1217	109	2	and	and	CCONJ
arjefm-1217	109	3	nwabochi	nwabochi	PROPN
arjefm-1217	109	4	(	(	PUNCT
arjefm-1217	109	5	2019	2019	NUM
arjefm-1217	109	6	)	)	PUNCT
arjefm-1217	109	7	tested	test	VERB
arjefm-1217	109	8	the	the	DET
arjefm-1217	109	9	impact	impact	NOUN
arjefm-1217	109	10	of	of	ADP
arjefm-1217	109	11	the	the	DET
arjefm-1217	109	12	board	board	NOUN
arjefm-1217	109	13	size	size	NOUN
arjefm-1217	109	14	on	on	ADP
arjefm-1217	109	15	the	the	DET
arjefm-1217	109	16	financial	financial	ADJ
arjefm-1217	109	17	performance	performance	NOUN
arjefm-1217	109	18	of	of	ADP
arjefm-1217	109	19	136	136	NUM
arjefm-1217	109	20	nigerian	nigerian	ADJ
arjefm-1217	109	21	manufacturing	manufacturing	NOUN
arjefm-1217	109	22	firms	firm	NOUN
arjefm-1217	109	23	for	for	ADP
arjefm-1217	109	24	data	datum	NOUN
arjefm-1217	109	25	from	from	ADP
arjefm-1217	109	26	2002	2002	NUM
arjefm-1217	109	27	-	-	SYM
arjefm-1217	109	28	2012	2012	NUM
arjefm-1217	109	29	.	.	PUNCT
arjefm-1217	110	1	robust	robust	ADJ
arjefm-1217	110	2	estimator	estimator	NOUN
arjefm-1217	110	3	developed	develop	VERB
arjefm-1217	110	4	by	by	ADP
arjefm-1217	110	5	beck	beck	PROPN
arjefm-1217	110	6	-	-	PUNCT
arjefm-1217	110	7	katz	katz	PROPN
arjefm-1217	110	8	(	(	PUNCT
arjefm-1217	110	9	1995	1995	NUM
arjefm-1217	110	10	)	)	PUNCT
arjefm-1217	110	11	was	be	AUX
arjefm-1217	110	12	used	use	VERB
arjefm-1217	110	13	for	for	ADP
arjefm-1217	110	14	analysis	analysis	NOUN
arjefm-1217	110	15	.	.	PUNCT
arjefm-1217	111	1	the	the	DET
arjefm-1217	111	2	results	result	NOUN
arjefm-1217	111	3	found	find	VERB
arjefm-1217	111	4	positive	positive	ADJ
arjefm-1217	111	5	relation	relation	NOUN
arjefm-1217	111	6	between	between	ADP
arjefm-1217	111	7	the	the	DET
arjefm-1217	111	8	board	board	NOUN
arjefm-1217	111	9	size	size	NOUN
arjefm-1217	111	10	and	and	CCONJ
arjefm-1217	111	11	return	return	NOUN
arjefm-1217	111	12	on	on	ADP
arjefm-1217	111	13	asset	asset	NOUN
arjefm-1217	111	14	and	and	CCONJ
arjefm-1217	111	15	z	z	PROPN
arjefm-1217	111	16	altiman	altiman	NOUN
arjefm-1217	111	17	score	score	NOUN
arjefm-1217	111	18	.	.	PUNCT
arjefm-1217	112	1	che	che	VERB
arjefm-1217	112	2	-	-	NOUN
arjefm-1217	112	3	ahmad	ahmad	PROPN
arjefm-1217	112	4	and	and	CCONJ
arjefm-1217	112	5	chandren	chandren	NOUN
arjefm-1217	112	6	(	(	PUNCT
arjefm-1217	112	7	2018	2018	NUM
arjefm-1217	112	8	)	)	PUNCT
arjefm-1217	112	9	ascertained	ascertain	VERB
arjefm-1217	112	10	the	the	DET
arjefm-1217	112	11	effect	effect	NOUN
arjefm-1217	112	12	of	of	ADP
arjefm-1217	112	13	board	board	NOUN
arjefm-1217	112	14	structure	structure	NOUN
arjefm-1217	112	15	on	on	ADP
arjefm-1217	112	16	the	the	DET
arjefm-1217	112	17	financial	financial	ADJ
arjefm-1217	112	18	performance	performance	NOUN
arjefm-1217	112	19	of	of	ADP
arjefm-1217	112	20	348	348	NUM
arjefm-1217	112	21	firms	firm	NOUN
arjefm-1217	112	22	quoted	quote	VERB
arjefm-1217	112	23	on	on	ADP
arjefm-1217	112	24	australian	australian	ADJ
arjefm-1217	112	25	stock	stock	NOUN
arjefm-1217	112	26	exchange	exchange	NOUN
arjefm-1217	112	27	from	from	ADP
arjefm-1217	112	28	2012	2012	NUM
arjefm-1217	112	29	to	to	ADP
arjefm-1217	112	30	2017	2017	NUM
arjefm-1217	112	31	.	.	PUNCT
arjefm-1217	113	1	multiple	multiple	ADJ
arjefm-1217	113	2	regression	regression	NOUN
arjefm-1217	113	3	models	model	NOUN
arjefm-1217	113	4	was	be	AUX
arjefm-1217	113	5	employed	employ	VERB
arjefm-1217	113	6	and	and	CCONJ
arjefm-1217	113	7	found	find	VERB
arjefm-1217	113	8	that	that	SCONJ
arjefm-1217	113	9	there	there	PRON
arjefm-1217	113	10	is	be	VERB
arjefm-1217	113	11	a	a	DET
arjefm-1217	113	12	positive	positive	ADJ
arjefm-1217	113	13	and	and	CCONJ
arjefm-1217	113	14	statistically	statistically	ADV
arjefm-1217	113	15	significant	significant	ADJ
arjefm-1217	113	16	relation	relation	NOUN
arjefm-1217	113	17	between	between	ADP
arjefm-1217	113	18	board	board	NOUN
arjefm-1217	113	19	composition	composition	NOUN
arjefm-1217	113	20	and	and	CCONJ
arjefm-1217	113	21	revenue	revenue	NOUN
arjefm-1217	113	22	growth	growth	NOUN
arjefm-1217	113	23	.	.	PUNCT
arjefm-1217	114	1	alnajjar	alnajjar	PROPN
arjefm-1217	114	2	(	(	PUNCT
arjefm-1217	114	3	2018	2018	NUM
arjefm-1217	114	4	)	)	PUNCT
arjefm-1217	114	5	ascertained	ascertain	VERB
arjefm-1217	114	6	the	the	DET
arjefm-1217	114	7	effect	effect	NOUN
arjefm-1217	114	8	between	between	ADP
arjefm-1217	114	9	market	market	NOUN
arjefm-1217	114	10	value	value	NOUN
arjefm-1217	114	11	added	add	VERB
arjefm-1217	114	12	(	(	PUNCT
arjefm-1217	114	13	mva	mva	NOUN
arjefm-1217	114	14	)	)	PUNCT
arjefm-1217	114	15	and	and	CCONJ
arjefm-1217	114	16	the	the	DET
arjefm-1217	114	17	performance	performance	NOUN
arjefm-1217	114	18	of	of	ADP
arjefm-1217	114	19	companies	company	NOUN
arjefm-1217	114	20	measures	measure	NOUN
arjefm-1217	114	21	(	(	PUNCT
arjefm-1217	114	22	earnings	earning	NOUN
arjefm-1217	114	23	per	per	ADP
arjefm-1217	114	24	share	share	NOUN
arjefm-1217	114	25	ratio	ratio	NOUN
arjefm-1217	114	26	,	,	PUNCT
arjefm-1217	114	27	company	company	NOUN
arjefm-1217	114	28	size	size	NOUN
arjefm-1217	114	29	and	and	CCONJ
arjefm-1217	114	30	investment	investment	NOUN
arjefm-1217	114	31	of	of	ADP
arjefm-1217	114	32	the	the	DET
arjefm-1217	114	33	companies	company	NOUN
arjefm-1217	114	34	listed	list	VERB
arjefm-1217	114	35	in	in	ADP
arjefm-1217	114	36	tehran	tehran	PROPN
arjefm-1217	114	37	stock	stock	PROPN
arjefm-1217	114	38	exchange	exchange	PROPN
arjefm-1217	114	39	for	for	ADP
arjefm-1217	114	40	eight	eight	NUM
arjefm-1217	114	41	-	-	PUNCT
arjefm-1217	114	42	year	year	NOUN
arjefm-1217	114	43	period	period	NOUN
arjefm-1217	114	44	(	(	PUNCT
arjefm-1217	114	45	from	from	ADP
arjefm-1217	114	46	the	the	DET
arjefm-1217	114	47	beginning	beginning	NOUN
arjefm-1217	114	48	of	of	ADP
arjefm-1217	114	49	fiscal	fiscal	ADJ
arjefm-1217	114	50	year	year	NOUN
arjefm-1217	114	51	2005	2005	NUM
arjefm-1217	114	52	by	by	ADP
arjefm-1217	114	53	the	the	DET
arjefm-1217	114	54	end	end	NOUN
arjefm-1217	114	55	of	of	ADP
arjefm-1217	114	56	fiscal	fiscal	ADJ
arjefm-1217	114	57	year	year	NOUN
arjefm-1217	114	58	2018	2018	NUM
arjefm-1217	114	59	)	)	PUNCT
arjefm-1217	114	60	.	.	PUNCT
arjefm-1217	115	1	correlation	correlation	NOUN
arjefm-1217	115	2	multiplier	multipli	ADJ
arjefm-1217	115	3	scatter	scatter	NOUN
arjefm-1217	115	4	diagrams	diagram	NOUN
arjefm-1217	115	5	and	and	CCONJ
arjefm-1217	115	6	multiple	multiple	ADJ
arjefm-1217	115	7	regressions	regression	NOUN
arjefm-1217	115	8	were	be	AUX
arjefm-1217	115	9	employed	employ	VERB
arjefm-1217	115	10	and	and	CCONJ
arjefm-1217	115	11	the	the	DET
arjefm-1217	115	12	study	study	NOUN
arjefm-1217	115	13	results	result	NOUN
arjefm-1217	115	14	indicated	indicate	VERB
arjefm-1217	115	15	a	a	DET
arjefm-1217	115	16	significant	significant	ADJ
arjefm-1217	115	17	relation	relation	NOUN
arjefm-1217	115	18	between	between	ADP
arjefm-1217	115	19	company	company	NOUN
arjefm-1217	115	20	size	size	NOUN
arjefm-1217	115	21	,	,	PUNCT
arjefm-1217	115	22	earnings	earning	NOUN
arjefm-1217	115	23	per	per	ADP
arjefm-1217	115	24	share	share	NOUN
arjefm-1217	115	25	ratio	ratio	NOUN
arjefm-1217	115	26	,	,	PUNCT
arjefm-1217	115	27	investment	investment	NOUN
arjefm-1217	115	28	and	and	CCONJ
arjefm-1217	115	29	market	market	NOUN
arjefm-1217	115	30	value	value	NOUN
arjefm-1217	115	31	added	add	VERB
arjefm-1217	115	32	.	.	PUNCT
arjefm-1217	116	1	methodology	methodology	PROPN
arjefm-1217	116	2	ex	ex	NOUN
arjefm-1217	116	3	-	-	ADJ
arjefm-1217	116	4	post	post	ADJ
arjefm-1217	116	5	facto	facto	X
arjefm-1217	116	6	research	research	NOUN
arjefm-1217	116	7	design	design	NOUN
arjefm-1217	116	8	was	be	AUX
arjefm-1217	116	9	employed	employ	VERB
arjefm-1217	116	10	in	in	ADP
arjefm-1217	116	11	this	this	DET
arjefm-1217	116	12	study	study	NOUN
arjefm-1217	116	13	.	.	PUNCT
arjefm-1217	117	1	this	this	DET
arjefm-1217	117	2	study	study	NOUN
arjefm-1217	117	3	was	be	AUX
arjefm-1217	117	4	treated	treat	VERB
arjefm-1217	117	5	as	as	ADP
arjefm-1217	117	6	ex	ex	NOUN
arjefm-1217	117	7	-	-	ADJ
arjefm-1217	117	8	post	post	ADJ
arjefm-1217	117	9	facto	facto	X
arjefm-1217	117	10	research	research	NOUN
arjefm-1217	117	11	since	since	SCONJ
arjefm-1217	117	12	it	it	PRON
arjefm-1217	117	13	relied	rely	VERB
arjefm-1217	117	14	on	on	ADP
arjefm-1217	117	15	historical	historical	ADJ
arjefm-1217	117	16	data	datum	NOUN
arjefm-1217	117	17	.	.	PUNCT
arjefm-1217	118	1	the	the	DET
arjefm-1217	118	2	population	population	NOUN
arjefm-1217	118	3	of	of	ADP
arjefm-1217	118	4	the	the	DET
arjefm-1217	118	5	study	study	NOUN
arjefm-1217	118	6	consists	consist	VERB
arjefm-1217	118	7	of	of	ADP
arjefm-1217	118	8	all	all	DET
arjefm-1217	118	9	the	the	DET
arjefm-1217	118	10	nine	nine	NUM
arjefm-1217	118	11	(	(	PUNCT
arjefm-1217	118	12	9	9	NUM
arjefm-1217	118	13	)	)	PUNCT
arjefm-1217	118	14	oil	oil	NOUN
arjefm-1217	118	15	and	and	CCONJ
arjefm-1217	118	16	gas	gas	NOUN
arjefm-1217	118	17	firms	firm	NOUN
arjefm-1217	118	18	listed	list	VERB
arjefm-1217	118	19	on	on	ADP
arjefm-1217	118	20	the	the	DET
arjefm-1217	118	21	nigerian	nigerian	ADJ
arjefm-1217	118	22	exchange	exchange	NOUN
arjefm-1217	118	23	group	group	NOUN
arjefm-1217	118	24	(	(	PUNCT
arjefm-1217	118	25	ngx	ngx	PROPN
arjefm-1217	118	26	)	)	PUNCT
arjefm-1217	118	27	.	.	PUNCT
arjefm-1217	119	1	data	datum	NOUN
arjefm-1217	119	2	to	to	PART
arjefm-1217	119	3	be	be	AUX
arjefm-1217	119	4	used	use	VERB
arjefm-1217	119	5	in	in	ADP
arjefm-1217	119	6	this	this	DET
arjefm-1217	119	7	study	study	NOUN
arjefm-1217	119	8	was	be	AUX
arjefm-1217	119	9	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	119	10	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	119	11	american	american	PROPN
arjefm-1217	119	12	research	research	PROPN
arjefm-1217	119	13	journal	journal	PROPN
arjefm-1217	119	14	of	of	ADP
arjefm-1217	119	15	economics	economic	NOUN
arjefm-1217	119	16	,	,	PUNCT
arjefm-1217	119	17	finance	finance	NOUN
arjefm-1217	119	18	and	and	CCONJ
arjefm-1217	119	19	management	management	NOUN
arjefm-1217	119	20	volume	volume	NOUN
arjefm-1217	119	21	13	13	NUM
arjefm-1217	119	22	issue	issue	NOUN
arjefm-1217	119	23	2	2	NUM
arjefm-1217	119	24	,	,	PUNCT
arjefm-1217	119	25	april	april	PROPN
arjefm-1217	119	26	-	-	PUNCT
arjefm-1217	119	27	june	june	PROPN
arjefm-1217	119	28	2025	2025	NUM
arjefm-1217	119	29	issn	issn	PROPN
arjefm-1217	119	30	:	:	PUNCT
arjefm-1217	119	31	2836	2836	NUM
arjefm-1217	119	32	-	-	SYM
arjefm-1217	119	33	9416	9416	NUM
arjefm-1217	119	34	impact	impact	NOUN
arjefm-1217	119	35	factor	factor	NOUN
arjefm-1217	119	36	:	:	PUNCT
arjefm-1217	119	37	6.41	6.41	NUM
arjefm-1217	119	38	journal	journal	NOUN
arjefm-1217	119	39	homepage	homepage	NOUN
arjefm-1217	119	40	:	:	PUNCT
arjefm-1217	119	41	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	119	42	email	email	NOUN
arjefm-1217	119	43	:	:	PUNCT
arjefm-1217	119	44	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	119	45	official	official	ADJ
arjefm-1217	119	46	journal	journal	PROPN
arjefm-1217	119	47	of	of	ADP
arjefm-1217	119	48	america	america	PROPN
arjefm-1217	119	49	serial	serial	PROPN
arjefm-1217	119	50	publication	publication	NOUN
arjefm-1217	119	51	american	american	PROPN
arjefm-1217	119	52	research	research	PROPN
arjefm-1217	119	53	journal	journal	PROPN
arjefm-1217	119	54	of	of	ADP
arjefm-1217	119	55	economics	economic	NOUN
arjefm-1217	119	56	,	,	PUNCT
arjefm-1217	119	57	finance	finance	NOUN
arjefm-1217	119	58	and	and	CCONJ
arjefm-1217	119	59	management	management	NOUN
arjefm-1217	119	60	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	119	61	,	,	PUNCT
arjefm-1217	119	62	email	email	NOUN
arjefm-1217	119	63	:	:	PUNCT
arjefm-1217	119	64	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	119	65	85	85	NUM
arjefm-1217	120	1	|	|	ADV
arjefm-1217	120	2	p	p	NOUN
arjefm-1217	120	3	a	a	DET
arjefm-1217	120	4	g	g	NOUN
arjefm-1217	120	5	e	e	NOUN
arjefm-1217	120	6	collected	collect	VERB
arjefm-1217	120	7	mainly	mainly	ADV
arjefm-1217	120	8	from	from	ADP
arjefm-1217	120	9	secondary	secondary	ADJ
arjefm-1217	120	10	source	source	NOUN
arjefm-1217	120	11	.	.	PUNCT
arjefm-1217	121	1	these	these	DET
arjefm-1217	121	2	data	datum	NOUN
arjefm-1217	121	3	were	be	AUX
arjefm-1217	121	4	obtained	obtain	VERB
arjefm-1217	121	5	for	for	ADP
arjefm-1217	121	6	eleven	eleven	NUM
arjefm-1217	121	7	(	(	PUNCT
arjefm-1217	121	8	11	11	NUM
arjefm-1217	121	9	)	)	PUNCT
arjefm-1217	121	10	year	year	NOUN
arjefm-1217	121	11	’s	’s	PART
arjefm-1217	121	12	annual	annual	ADJ
arjefm-1217	121	13	reports	report	NOUN
arjefm-1217	121	14	and	and	CCONJ
arjefm-1217	121	15	account	account	NOUN
arjefm-1217	121	16	and	and	CCONJ
arjefm-1217	121	17	sustainability	sustainability	NOUN
arjefm-1217	121	18	report	report	NOUN
arjefm-1217	121	19	from	from	ADP
arjefm-1217	121	20	2013	2013	NUM
arjefm-1217	121	21	-	-	SYM
arjefm-1217	121	22	2023	2023	NUM
arjefm-1217	121	23	of	of	ADP
arjefm-1217	121	24	the	the	DET
arjefm-1217	121	25	sample	sample	NOUN
arjefm-1217	121	26	oil	oil	NOUN
arjefm-1217	121	27	and	and	CCONJ
arjefm-1217	121	28	gas	gas	NOUN
arjefm-1217	121	29	firms	firm	NOUN
arjefm-1217	121	30	.	.	PUNCT
arjefm-1217	122	1	this	this	DET
arjefm-1217	122	2	study	study	NOUN
arjefm-1217	122	3	employed	employ	VERB
arjefm-1217	122	4	descriptive	descriptive	ADJ
arjefm-1217	122	5	statistics	statistic	NOUN
arjefm-1217	122	6	and	and	CCONJ
arjefm-1217	122	7	panel	panel	NOUN
arjefm-1217	122	8	least	least	ADJ
arjefm-1217	122	9	square	square	ADJ
arjefm-1217	122	10	(	(	PUNCT
arjefm-1217	122	11	pls	pls	INTJ
arjefm-1217	122	12	)	)	PUNCT
arjefm-1217	122	13	regression	regression	NOUN
arjefm-1217	122	14	analysis	analysis	NOUN
arjefm-1217	122	15	.	.	PUNCT
arjefm-1217	123	1	model	model	NOUN
arjefm-1217	123	2	specification	specification	NOUN
arjefm-1217	123	3	this	this	DET
arjefm-1217	123	4	study	study	NOUN
arjefm-1217	123	5	modified	modify	VERB
arjefm-1217	123	6	the	the	DET
arjefm-1217	123	7	model	model	NOUN
arjefm-1217	123	8	of	of	ADP
arjefm-1217	123	9	okocha	okocha	ADJ
arjefm-1217	123	10	,	,	PUNCT
arjefm-1217	123	11	okoye	okoye	PROPN
arjefm-1217	123	12	,	,	PUNCT
arjefm-1217	123	13	amahalu	amahalu	PROPN
arjefm-1217	123	14	,	,	PUNCT
arjefm-1217	123	15	&	&	CCONJ
arjefm-1217	123	16	obi	obi	PROPN
arjefm-1217	123	17	,	,	PUNCT
arjefm-1217	123	18	(	(	PUNCT
arjefm-1217	123	19	2022	2022	NUM
arjefm-1217	123	20	):	):	PUNCT
arjefm-1217	123	21	erd	erd	NOUN
arjefm-1217	123	22	=	=	PUNCT
arjefm-1217	123	23	βo	βo	PROPN
arjefm-1217	124	1	+	+	PUNCT
arjefm-1217	124	2	β1gdvίt	β1gdvίt	X
arjefm-1217	124	3	+	+	CCONJ
arjefm-1217	124	4	β2bdszίt	β2bdszίt	PROPN
arjefm-1217	124	5	+	+	CCONJ
arjefm-1217	124	6	β3acfe	β3acfe	ADV
arjefm-1217	124	7	ίt	ίt	VERB
arjefm-1217	124	8	+	+	PROPN
arjefm-1217	124	9	µίt	µίt	X
arjefm-1217	124	10	…	…	SYM
arjefm-1217	124	11	.i	.i	X
arjefm-1217	124	12	where	where	SCONJ
arjefm-1217	124	13	:	:	PUNCT
arjefm-1217	124	14	erd	erd	NOUN
arjefm-1217	124	15	=	=	SYM
arjefm-1217	124	16	environmental	environmental	ADJ
arjefm-1217	124	17	remediation	remediation	NOUN
arjefm-1217	124	18	disclosure	disclosure	NOUN
arjefm-1217	124	19	gdv	gdv	NOUN
arjefm-1217	124	20	=	=	SYM
arjefm-1217	124	21	gender	gender	NOUN
arjefm-1217	124	22	diversity	diversity	NOUN
arjefm-1217	124	23	bdsz	bdsz	PROPN
arjefm-1217	124	24	=	=	PROPN
arjefm-1217	124	25	board	board	NOUN
arjefm-1217	124	26	size	size	NOUN
arjefm-1217	124	27	acfe	acfe	NOUN
arjefm-1217	124	28	=	=	PROPN
arjefm-1217	124	29	audit	audit	PROPN
arjefm-1217	124	30	committee	committee	NOUN
arjefm-1217	124	31	financial	financial	ADJ
arjefm-1217	124	32	expertise	expertise	NOUN
arjefm-1217	124	33	consequent	consequent	NOUN
arjefm-1217	124	34	upon	upon	SCONJ
arjefm-1217	124	35	the	the	DET
arjefm-1217	124	36	adapted	adapted	ADJ
arjefm-1217	124	37	model	model	NOUN
arjefm-1217	124	38	,	,	PUNCT
arjefm-1217	124	39	the	the	DET
arjefm-1217	124	40	following	follow	VERB
arjefm-1217	124	41	regression	regression	NOUN
arjefm-1217	124	42	equations	equation	NOUN
arjefm-1217	124	43	were	be	AUX
arjefm-1217	124	44	constructed	construct	VERB
arjefm-1217	124	45	:	:	PUNCT
arjefm-1217	124	46	ced	ced	PROPN
arjefm-1217	124	47	=	=	PUNCT
arjefm-1217	124	48	βo	βo	PROPN
arjefm-1217	124	49	+	+	NUM
arjefm-1217	124	50	β1bgdίt	β1bgdίt	VERB
arjefm-1217	124	51	+	+	CCONJ
arjefm-1217	124	52	β2bidίt	β2bidίt	VERB
arjefm-1217	124	53	+	+	CCONJ
arjefm-1217	124	54	β3alev	β3alev	NOUN
arjefm-1217	124	55	ίt	ίt	VERB
arjefm-1217	124	56	+	+	PROPN
arjefm-1217	124	57	µίt	µίt	X
arjefm-1217	124	58	…	…	SYM
arjefm-1217	124	59	ii	ii	PROPN
arjefm-1217	124	60	where	where	SCONJ
arjefm-1217	124	61	:	:	PUNCT
arjefm-1217	124	62	βo	βo	NOUN
arjefm-1217	124	63	=	=	NUM
arjefm-1217	124	64	constant	constant	ADJ
arjefm-1217	124	65	term	term	NOUN
arjefm-1217	124	66	(	(	PUNCT
arjefm-1217	124	67	intercept	intercept	NOUN
arjefm-1217	124	68	)	)	PUNCT
arjefm-1217	124	69	βίt=	βίt=	PROPN
arjefm-1217	124	70	coefficients	coefficient	NOUN
arjefm-1217	124	71	of	of	ADP
arjefm-1217	124	72	board	board	NOUN
arjefm-1217	124	73	characteristics	characteristic	NOUN
arjefm-1217	124	74	for	for	ADP
arjefm-1217	124	75	firm	firm	NOUN
arjefm-1217	124	76	ί	ί	PROPN
arjefm-1217	124	77	in	in	ADP
arjefm-1217	124	78	period	period	NOUN
arjefm-1217	124	79	t	t	PROPN
arjefm-1217	124	80	µίt	µίt	NOUN
arjefm-1217	125	1	=	=	NOUN
arjefm-1217	125	2	error	error	NOUN
arjefm-1217	125	3	term	term	NOUN
arjefm-1217	125	4	/	/	SYM
arjefm-1217	125	5	unexplained	unexplained	ADJ
arjefm-1217	125	6	variable(s	variable(s	NOUN
arjefm-1217	125	7	)	)	PUNCT
arjefm-1217	125	8	of	of	ADP
arjefm-1217	125	9	firm	firm	NOUN
arjefm-1217	125	10	ί	ί	X
arjefm-1217	125	11	in	in	ADP
arjefm-1217	125	12	period	period	NOUN
arjefm-1217	125	13	t	t	NOUN
arjefm-1217	125	14	cedit	cedit	NOUN
arjefm-1217	125	15	=	=	NOUN
arjefm-1217	125	16	carbon	carbon	NOUN
arjefm-1217	125	17	emission	emission	NOUN
arjefm-1217	125	18	disclosure	disclosure	NOUN
arjefm-1217	125	19	of	of	ADP
arjefm-1217	125	20	firm	firm	NOUN
arjefm-1217	125	21	ί	ί	PROPN
arjefm-1217	125	22	in	in	ADP
arjefm-1217	125	23	period	period	NOUN
arjefm-1217	125	24	t	t	NOUN
arjefm-1217	125	25	bgdit	bgdit	NOUN
arjefm-1217	125	26	=	=	SYM
arjefm-1217	125	27	board	board	NOUN
arjefm-1217	125	28	gender	gender	NOUN
arjefm-1217	125	29	diversity	diversity	NOUN
arjefm-1217	125	30	of	of	ADP
arjefm-1217	125	31	firm	firm	NOUN
arjefm-1217	125	32	ί	ί	PROPN
arjefm-1217	125	33	in	in	ADP
arjefm-1217	125	34	period	period	NOUN
arjefm-1217	125	35	t	t	NOUN
arjefm-1217	125	36	bidit	bidit	NOUN
arjefm-1217	125	37	=	=	PUNCT
arjefm-1217	125	38	board	board	NOUN
arjefm-1217	125	39	independence	independence	NOUN
arjefm-1217	125	40	of	of	ADP
arjefm-1217	125	41	firm	firm	NOUN
arjefm-1217	125	42	ί	ί	PROPN
arjefm-1217	125	43	in	in	ADP
arjefm-1217	125	44	period	period	NOUN
arjefm-1217	125	45	t	t	X
arjefm-1217	125	46	levit	levit	NOUN
arjefm-1217	125	47	=	=	PUNCT
arjefm-1217	125	48	leverage	leverage	NOUN
arjefm-1217	125	49	of	of	ADP
arjefm-1217	125	50	firm	firm	NOUN
arjefm-1217	125	51	ί	ί	PROPN
arjefm-1217	125	52	in	in	ADP
arjefm-1217	125	53	period	period	NOUN
arjefm-1217	125	54	t	t	NOUN
arjefm-1217	125	55	decision	decision	NOUN
arjefm-1217	125	56	rule	rule	NOUN
arjefm-1217	125	57	accept	accept	VERB
arjefm-1217	125	58	the	the	DET
arjefm-1217	125	59	null	null	ADJ
arjefm-1217	125	60	hypothesis	hypothesis	NOUN
arjefm-1217	125	61	(	(	PUNCT
arjefm-1217	125	62	ho	ho	INTJ
arjefm-1217	125	63	)	)	PUNCT
arjefm-1217	125	64	if	if	SCONJ
arjefm-1217	125	65	the	the	DET
arjefm-1217	125	66	p	p	NOUN
arjefm-1217	125	67	-	-	PUNCT
arjefm-1217	125	68	value	value	NOUN
arjefm-1217	125	69	of	of	ADP
arjefm-1217	125	70	the	the	DET
arjefm-1217	125	71	test	test	NOUN
arjefm-1217	125	72	is	be	AUX
arjefm-1217	125	73	greater	great	ADJ
arjefm-1217	125	74	than	than	ADP
arjefm-1217	125	75	0.05	0.05	NUM
arjefm-1217	125	76	,	,	PUNCT
arjefm-1217	125	77	otherwise	otherwise	ADV
arjefm-1217	125	78	reject	reject	VERB
arjefm-1217	125	79	and	and	CCONJ
arjefm-1217	125	80	accept	accept	VERB
arjefm-1217	125	81	the	the	DET
arjefm-1217	125	82	alternate	alternate	ADJ
arjefm-1217	125	83	hypothesis	hypothesis	NOUN
arjefm-1217	125	84	(	(	PUNCT
arjefm-1217	125	85	h1	h1	PROPN
arjefm-1217	125	86	)	)	PUNCT
arjefm-1217	125	87	.	.	PUNCT
arjefm-1217	126	1	data	datum	NOUN
arjefm-1217	126	2	analysis	analysis	NOUN
arjefm-1217	126	3	and	and	CCONJ
arjefm-1217	126	4	result	result	VERB
arjefm-1217	126	5	ced	ced	PROPN
arjefm-1217	126	6	bgd	bgd	CCONJ
arjefm-1217	126	7	bid	bid	NOUN
arjefm-1217	126	8	lev	lev	NOUN
arjefm-1217	126	9	mean	mean	VERB
arjefm-1217	127	1	0.818182	0.818182	NUM
arjefm-1217	127	2	7835.636	7835.636	NUM
arjefm-1217	127	3	0.545455	0.545455	NUM
arjefm-1217	127	4	0.127324	0.127324	NUM
arjefm-1217	127	5	median	median	NOUN
arjefm-1217	127	6	1.000000	1.000000	NUM
arjefm-1217	128	1	5400.000	5400.000	NUM
arjefm-1217	128	2	1.000000	1.000000	NUM
arjefm-1217	128	3	0.133536	0.133536	NUM
arjefm-1217	128	4	maximum	maximum	NOUN
arjefm-1217	128	5	1.000000	1.000000	NUM
arjefm-1217	128	6	47546.00	47546.00	NUM
arjefm-1217	128	7	1.000000	1.000000	NUM
arjefm-1217	128	8	0.230298	0.230298	NUM
arjefm-1217	128	9	minimum	minimum	NOUN
arjefm-1217	128	10	0.000000	0.000000	NUM
arjefm-1217	128	11	0.000000	0.000000	NUM
arjefm-1217	128	12	0.000000	0.000000	NUM
arjefm-1217	128	13	0.032253	0.032253	NUM
arjefm-1217	128	14	std	std	NOUN
arjefm-1217	128	15	.	.	PUNCT
arjefm-1217	129	1	dev	dev	PROPN
arjefm-1217	129	2	.	.	PUNCT
arjefm-1217	130	1	0.387657	0.387657	NUM
arjefm-1217	130	2	12968.60	12968.60	NUM
arjefm-1217	130	3	0.500464	0.500464	NUM
arjefm-1217	130	4	0.066987	0.066987	NUM
arjefm-1217	130	5	skewness	skewness	NOUN
arjefm-1217	130	6	-1.649916	-1.649916	X
arjefm-1217	131	1	2.573287	2.573287	NUM
arjefm-1217	131	2	-0.182574	-0.182574	NOUN
arjefm-1217	131	3	0.044830	0.044830	NUM
arjefm-1217	131	4	kurtosis	kurtosis	NOUN
arjefm-1217	131	5	3.722222	3.722222	NUM
arjefm-1217	131	6	8.199958	8.199958	NUM
arjefm-1217	131	7	1.033333	1.033333	NUM
arjefm-1217	131	8	1.800592	1.800592	NUM
arjefm-1217	131	9	jarque	jarque	NOUN
arjefm-1217	131	10	-	-	PUNCT
arjefm-1217	131	11	bera	bera	NOUN
arjefm-1217	131	12	47.06829	47.06829	NUM
arjefm-1217	131	13	220.7980	220.7980	NUM
arjefm-1217	131	14	16.50458	16.50458	NUM
arjefm-1217	131	15	5.967301	5.967301	NUM
arjefm-1217	131	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1217	131	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	132	1	american	american	PROPN
arjefm-1217	132	2	research	research	PROPN
arjefm-1217	132	3	journal	journal	PROPN
arjefm-1217	132	4	of	of	ADP
arjefm-1217	132	5	economics	economic	NOUN
arjefm-1217	132	6	,	,	PUNCT
arjefm-1217	132	7	finance	finance	NOUN
arjefm-1217	132	8	and	and	CCONJ
arjefm-1217	132	9	management	management	NOUN
arjefm-1217	132	10	volume	volume	NOUN
arjefm-1217	132	11	13	13	NUM
arjefm-1217	132	12	issue	issue	NOUN
arjefm-1217	132	13	2	2	NUM
arjefm-1217	132	14	,	,	PUNCT
arjefm-1217	132	15	april	april	PROPN
arjefm-1217	132	16	-	-	PUNCT
arjefm-1217	132	17	june	june	PROPN
arjefm-1217	132	18	2025	2025	NUM
arjefm-1217	132	19	issn	issn	PROPN
arjefm-1217	132	20	:	:	PUNCT
arjefm-1217	132	21	2836	2836	NUM
arjefm-1217	132	22	-	-	SYM
arjefm-1217	132	23	9416	9416	NUM
arjefm-1217	132	24	impact	impact	NOUN
arjefm-1217	132	25	factor	factor	NOUN
arjefm-1217	132	26	:	:	PUNCT
arjefm-1217	132	27	6.41	6.41	NUM
arjefm-1217	132	28	journal	journal	NOUN
arjefm-1217	132	29	homepage	homepage	NOUN
arjefm-1217	132	30	:	:	PUNCT
arjefm-1217	132	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	132	32	email	email	NOUN
arjefm-1217	132	33	:	:	PUNCT
arjefm-1217	132	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	132	35	official	official	ADJ
arjefm-1217	132	36	journal	journal	PROPN
arjefm-1217	132	37	of	of	ADP
arjefm-1217	132	38	america	america	PROPN
arjefm-1217	132	39	serial	serial	PROPN
arjefm-1217	132	40	publication	publication	NOUN
arjefm-1217	132	41	american	american	PROPN
arjefm-1217	132	42	research	research	PROPN
arjefm-1217	132	43	journal	journal	PROPN
arjefm-1217	132	44	of	of	ADP
arjefm-1217	132	45	economics	economic	NOUN
arjefm-1217	132	46	,	,	PUNCT
arjefm-1217	132	47	finance	finance	NOUN
arjefm-1217	132	48	and	and	CCONJ
arjefm-1217	132	49	management	management	NOUN
arjefm-1217	132	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	132	51	,	,	PUNCT
arjefm-1217	132	52	email	email	NOUN
arjefm-1217	132	53	:	:	PUNCT
arjefm-1217	133	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	133	2	86	86	NUM
arjefm-1217	134	1	|	|	ADV
arjefm-1217	134	2	p	p	X
arjefm-1217	134	3	a	a	DET
arjefm-1217	134	4	g	g	NOUN
arjefm-1217	134	5	e	e	NOUN
arjefm-1217	134	6	probability	probability	NOUN
arjefm-1217	134	7	0.000000	0.000000	NUM
arjefm-1217	134	8	0.000000	0.000000	NUM
arjefm-1217	134	9	0.000261	0.000261	NUM
arjefm-1217	134	10	0.050608	0.050608	NUM
arjefm-1217	134	11	sum	sum	NOUN
arjefm-1217	134	12	81.00000	81.00000	NUM
arjefm-1217	134	13	775728.0	775728.0	NUM
arjefm-1217	134	14	54.00000	54.00000	NUM
arjefm-1217	134	15	12.60512	12.60512	NUM
arjefm-1217	134	16	sum	sum	PROPN
arjefm-1217	134	17	sq	sq	PROPN
arjefm-1217	134	18	.	.	PROPN
arjefm-1217	134	19	dev	dev	PROPN
arjefm-1217	134	20	.	.	PROPN
arjefm-1217	134	21	14.72727	14.72727	NUM
arjefm-1217	134	22	1.65e+10	1.65e+10	NUM
arjefm-1217	134	23	24.54545	24.54545	NUM
arjefm-1217	134	24	0.439754	0.439754	NUM
arjefm-1217	134	25	observations	observation	NOUN
arjefm-1217	134	26	99	99	NUM
arjefm-1217	134	27	99	99	NUM
arjefm-1217	134	28	99	99	NUM
arjefm-1217	134	29	99	99	NUM
arjefm-1217	134	30	from	from	ADP
arjefm-1217	134	31	table	table	NOUN
arjefm-1217	134	32	1	1	NUM
arjefm-1217	134	33	,	,	PUNCT
arjefm-1217	134	34	it	it	PRON
arjefm-1217	134	35	could	could	AUX
arjefm-1217	134	36	be	be	AUX
arjefm-1217	134	37	observed	observe	VERB
arjefm-1217	134	38	that	that	SCONJ
arjefm-1217	134	39	the	the	DET
arjefm-1217	134	40	mean	mean	ADJ
arjefm-1217	134	41	values	value	NOUN
arjefm-1217	134	42	of	of	ADP
arjefm-1217	134	43	the	the	DET
arjefm-1217	134	44	carbon	carbon	NOUN
arjefm-1217	134	45	emission	emission	NOUN
arjefm-1217	134	46	disclosure	disclosure	NOUN
arjefm-1217	134	47	(	(	PUNCT
arjefm-1217	134	48	ced	ced	PROPN
arjefm-1217	134	49	)	)	PUNCT
arjefm-1217	134	50	stood	stand	VERB
arjefm-1217	134	51	at	at	ADP
arjefm-1217	134	52	0.818	0.818	NUM
arjefm-1217	134	53	.	.	PUNCT
arjefm-1217	135	1	furthermore	furthermore	ADV
arjefm-1217	135	2	,	,	PUNCT
arjefm-1217	135	3	the	the	DET
arjefm-1217	135	4	mean	mean	ADJ
arjefm-1217	135	5	value	value	NOUN
arjefm-1217	135	6	of	of	ADP
arjefm-1217	135	7	board	board	NOUN
arjefm-1217	135	8	gender	gender	NOUN
arjefm-1217	135	9	diversity	diversity	NOUN
arjefm-1217	135	10	(	(	PUNCT
arjefm-1217	135	11	bgd	bgd	NOUN
arjefm-1217	135	12	)	)	PUNCT
arjefm-1217	135	13	value	value	NOUN
arjefm-1217	135	14	of	of	ADP
arjefm-1217	135	15	showed	show	VERB
arjefm-1217	135	16	an	an	DET
arjefm-1217	135	17	average	average	ADJ
arjefm-1217	135	18	value	value	NOUN
arjefm-1217	135	19	of	of	ADP
arjefm-1217	135	20	7835.64	7835.64	NUM
arjefm-1217	135	21	.	.	PUNCT
arjefm-1217	136	1	also	also	ADV
arjefm-1217	136	2	,	,	PUNCT
arjefm-1217	136	3	the	the	DET
arjefm-1217	136	4	mean	mean	ADJ
arjefm-1217	136	5	values	value	NOUN
arjefm-1217	136	6	of	of	ADP
arjefm-1217	136	7	board	board	NOUN
arjefm-1217	136	8	independent	independent	ADJ
arjefm-1217	136	9	disclosure	disclosure	NOUN
arjefm-1217	136	10	(	(	PUNCT
arjefm-1217	136	11	bid	bid	NOUN
arjefm-1217	136	12	)	)	PUNCT
arjefm-1217	136	13	showed	show	VERB
arjefm-1217	136	14	a	a	DET
arjefm-1217	136	15	value	value	NOUN
arjefm-1217	136	16	of	of	ADP
arjefm-1217	136	17	0.545	0.545	NUM
arjefm-1217	136	18	.	.	PUNCT
arjefm-1217	137	1	on	on	ADP
arjefm-1217	137	2	firm	firm	ADJ
arjefm-1217	137	3	leverage	leverage	NOUN
arjefm-1217	137	4	(	(	PUNCT
arjefm-1217	137	5	lev	lev	NOUN
arjefm-1217	137	6	)	)	PUNCT
arjefm-1217	137	7	,	,	PUNCT
arjefm-1217	137	8	the	the	DET
arjefm-1217	137	9	mean	mean	ADJ
arjefm-1217	137	10	values	value	NOUN
arjefm-1217	137	11	stood	stand	VERB
arjefm-1217	137	12	at	at	ADP
arjefm-1217	137	13	0.127	0.127	NUM
arjefm-1217	137	14	the	the	DET
arjefm-1217	137	15	kurtosis	kurtosis	NOUN
arjefm-1217	137	16	of	of	ADP
arjefm-1217	137	17	3.722222	3.722222	NUM
arjefm-1217	137	18	,	,	PUNCT
arjefm-1217	137	19	8.199958	8.199958	NUM
arjefm-1217	137	20	,	,	PUNCT
arjefm-1217	137	21	1.033333	1.033333	NUM
arjefm-1217	137	22	,	,	PUNCT
arjefm-1217	137	23	and	and	CCONJ
arjefm-1217	137	24	1.800592	1.800592	NUM
arjefm-1217	137	25	for	for	ADP
arjefm-1217	137	26	ced	ced	ADJ
arjefm-1217	137	27	,	,	PUNCT
arjefm-1217	137	28	bgd	bgd	PROPN
arjefm-1217	137	29	,	,	PUNCT
arjefm-1217	137	30	bid	bid	NOUN
arjefm-1217	137	31	,	,	PUNCT
arjefm-1217	137	32	and	and	CCONJ
arjefm-1217	137	33	lev	lev	NOUN
arjefm-1217	137	34	showing	show	VERB
arjefm-1217	137	35	a	a	DET
arjefm-1217	137	36	distribution	distribution	NOUN
arjefm-1217	137	37	that	that	PRON
arjefm-1217	137	38	is	be	AUX
arjefm-1217	137	39	strong	strong	ADJ
arjefm-1217	137	40	,	,	PUNCT
arjefm-1217	137	41	suggesting	suggest	VERB
arjefm-1217	137	42	a	a	DET
arjefm-1217	137	43	concentration	concentration	NOUN
arjefm-1217	137	44	of	of	ADP
arjefm-1217	137	45	values	value	NOUN
arjefm-1217	137	46	around	around	ADP
arjefm-1217	137	47	the	the	DET
arjefm-1217	137	48	mean	mean	NOUN
arjefm-1217	137	49	with	with	ADP
arjefm-1217	137	50	potential	potential	ADJ
arjefm-1217	137	51	outliers	outlier	NOUN
arjefm-1217	137	52	.	.	PUNCT
arjefm-1217	138	1	the	the	DET
arjefm-1217	138	2	jarque	jarque	NOUN
arjefm-1217	138	3	-	-	PUNCT
arjefm-1217	138	4	bera	bera	NOUN
arjefm-1217	138	5	probability	probability	NOUN
arjefm-1217	138	6	of	of	ADP
arjefm-1217	138	7	0.000000	0.000000	NUM
arjefm-1217	138	8	,	,	PUNCT
arjefm-1217	138	9	0.000000	0.000000	NUM
arjefm-1217	138	10	,	,	PUNCT
arjefm-1217	138	11	0.000261	0.000261	NUM
arjefm-1217	138	12	and	and	CCONJ
arjefm-1217	138	13	0.050608	0.050608	NUM
arjefm-1217	138	14	confirms	confirm	VERB
arjefm-1217	138	15	that	that	SCONJ
arjefm-1217	138	16	the	the	DET
arjefm-1217	138	17	ced	ced	PROPN
arjefm-1217	138	18	,	,	PUNCT
arjefm-1217	138	19	bgd	bgd	PROPN
arjefm-1217	138	20	,	,	PUNCT
arjefm-1217	138	21	bigd	bigd	NOUN
arjefm-1217	138	22	,	,	PUNCT
arjefm-1217	138	23	and	and	CCONJ
arjefm-1217	138	24	lev	lev	NOUN
arjefm-1217	138	25	data	datum	NOUN
arjefm-1217	138	26	is	be	AUX
arjefm-1217	138	27	significantly	significantly	ADV
arjefm-1217	138	28	non	non	ADJ
arjefm-1217	138	29	-	-	ADJ
arjefm-1217	138	30	normally	normally	ADV
arjefm-1217	138	31	distributed	distribute	VERB
arjefm-1217	138	32	showed	show	VERB
arjefm-1217	138	33	that	that	SCONJ
arjefm-1217	138	34	traditional	traditional	ADJ
arjefm-1217	138	35	parametric	parametric	ADJ
arjefm-1217	138	36	analyses	analysis	NOUN
arjefm-1217	138	37	may	may	AUX
arjefm-1217	138	38	need	need	VERB
arjefm-1217	138	39	to	to	PART
arjefm-1217	138	40	be	be	AUX
arjefm-1217	138	41	approached	approach	VERB
arjefm-1217	138	42	with	with	ADP
arjefm-1217	138	43	caution	caution	NOUN
arjefm-1217	138	44	.	.	PUNCT
arjefm-1217	139	1	on	on	ADP
arjefm-1217	139	2	the	the	DET
arjefm-1217	139	3	jarque	jarque	NOUN
arjefm-1217	139	4	–	–	PUNCT
arjefm-1217	139	5	bera	bera	NOUN
arjefm-1217	139	6	test	test	NOUN
arjefm-1217	139	7	of	of	ADP
arjefm-1217	139	8	goodness	goodness	NOUN
arjefm-1217	139	9	-	-	PUNCT
arjefm-1217	139	10	of	of	ADP
arjefm-1217	139	11	-	-	PUNCT
arjefm-1217	139	12	fit	fit	NOUN
arjefm-1217	139	13	,	,	PUNCT
arjefm-1217	139	14	the	the	DET
arjefm-1217	139	15	result	result	NOUN
arjefm-1217	139	16	suggested	suggest	VERB
arjefm-1217	139	17	that	that	SCONJ
arjefm-1217	139	18	only	only	ADV
arjefm-1217	139	19	the	the	DET
arjefm-1217	139	20	data	datum	NOUN
arjefm-1217	139	21	on	on	ADP
arjefm-1217	139	22	firms	firm	NOUN
arjefm-1217	139	23	in	in	ADP
arjefm-1217	139	24	the	the	DET
arjefm-1217	139	25	nigerian	nigerian	ADJ
arjefm-1217	139	26	oil	oil	NOUN
arjefm-1217	139	27	and	and	CCONJ
arjefm-1217	139	28	gas	gas	NOUN
arjefm-1217	139	29	firms	firm	NOUN
arjefm-1217	139	30	.	.	PUNCT
arjefm-1217	140	1	theorem	theorem	NOUN
arjefm-1217	140	2	revealed	reveal	VERB
arjefm-1217	140	3	that	that	SCONJ
arjefm-1217	140	4	the	the	DET
arjefm-1217	140	5	violation	violation	NOUN
arjefm-1217	140	6	of	of	ADP
arjefm-1217	140	7	the	the	DET
arjefm-1217	140	8	normality	normality	NOUN
arjefm-1217	140	9	assumption	assumption	NOUN
arjefm-1217	140	10	posed	pose	VERB
arjefm-1217	140	11	no	no	DET
arjefm-1217	140	12	major	major	ADJ
arjefm-1217	140	13	problem	problem	NOUN
arjefm-1217	140	14	in	in	ADP
arjefm-1217	140	15	panel	panel	NOUN
arjefm-1217	140	16	data	datum	NOUN
arjefm-1217	140	17	analysis	analysis	NOUN
arjefm-1217	140	18	,	,	PUNCT
arjefm-1217	140	19	especially	especially	ADV
arjefm-1217	140	20	with	with	ADP
arjefm-1217	140	21	large	large	ADJ
arjefm-1217	140	22	firm	firm	ADJ
arjefm-1217	140	23	-	-	PUNCT
arjefm-1217	140	24	year	year	NOUN
arjefm-1217	140	25	observations	observation	NOUN
arjefm-1217	140	26	(	(	PUNCT
arjefm-1217	140	27	ghasem	ghasem	PROPN
arjefm-1217	140	28	and	and	CCONJ
arjefm-1217	140	29	zahediasl	zahediasl	PROPN
arjefm-1217	140	30	,	,	PUNCT
arjefm-1217	140	31	2012	2012	NUM
arjefm-1217	140	32	)	)	PUNCT
arjefm-1217	140	33	.	.	PUNCT
arjefm-1217	141	1	test	test	NOUN
arjefm-1217	141	2	of	of	ADP
arjefm-1217	141	3	hypotheses	hypothesis	NOUN
arjefm-1217	141	4	table	table	VERB
arjefm-1217	141	5	1	1	NUM
arjefm-1217	141	6	:	:	PUNCT
arjefm-1217	141	7	panel	panel	NOUN
arjefm-1217	141	8	least	least	ADJ
arjefm-1217	141	9	square	square	ADJ
arjefm-1217	141	10	regression	regression	NOUN
arjefm-1217	141	11	analysis	analysis	NOUN
arjefm-1217	141	12	testing	test	VERB
arjefm-1217	141	13	the	the	DET
arjefm-1217	141	14	effect	effect	NOUN
arjefm-1217	141	15	of	of	ADP
arjefm-1217	141	16	bgd	bgd	PROPN
arjefm-1217	141	17	,	,	PUNCT
arjefm-1217	141	18	bid	bid	NOUN
arjefm-1217	141	19	,	,	PUNCT
arjefm-1217	141	20	lev	lev	NOUN
arjefm-1217	141	21	on	on	ADP
arjefm-1217	141	22	ced	ced	ADJ
arjefm-1217	141	23	dependent	dependent	ADJ
arjefm-1217	141	24	variable	variable	NOUN
arjefm-1217	141	25	:	:	PUNCT
arjefm-1217	141	26	ced	ce	VERB
arjefm-1217	141	27	method	method	NOUN
arjefm-1217	141	28	:	:	PUNCT
arjefm-1217	141	29	panel	panel	NOUN
arjefm-1217	141	30	least	least	ADJ
arjefm-1217	141	31	squares	square	NOUN
arjefm-1217	141	32	date	date	NOUN
arjefm-1217	141	33	:	:	PUNCT
arjefm-1217	141	34	06/24/25	06/24/25	NUM
arjefm-1217	141	35	time	time	NOUN
arjefm-1217	141	36	:	:	PUNCT
arjefm-1217	141	37	10:02	10:02	NUM
arjefm-1217	141	38	sample	sample	NOUN
arjefm-1217	141	39	:	:	PUNCT
arjefm-1217	141	40	2013	2013	NUM
arjefm-1217	141	41	2023	2023	NUM
arjefm-1217	141	42	periods	period	NOUN
arjefm-1217	141	43	included	include	VERB
arjefm-1217	141	44	:	:	PUNCT
arjefm-1217	141	45	11	11	NUM
arjefm-1217	141	46	cross	cros	NOUN
arjefm-1217	141	47	-	-	NOUN
arjefm-1217	141	48	sections	section	NOUN
arjefm-1217	141	49	included	include	VERB
arjefm-1217	141	50	:	:	PUNCT
arjefm-1217	141	51	9	9	NUM
arjefm-1217	141	52	total	total	ADJ
arjefm-1217	141	53	panel	panel	NOUN
arjefm-1217	141	54	(	(	PUNCT
arjefm-1217	141	55	balanced	balanced	ADJ
arjefm-1217	141	56	)	)	PUNCT
arjefm-1217	141	57	observations	observation	NOUN
arjefm-1217	141	58	:	:	PUNCT
arjefm-1217	141	59	99	99	NUM
arjefm-1217	141	60	variable	variable	ADJ
arjefm-1217	141	61	coefficien	coefficien	NOUN
arjefm-1217	141	62	t	t	PROPN
arjefm-1217	141	63	std	std	PROPN
arjefm-1217	141	64	.	.	PUNCT
arjefm-1217	141	65	error	error	NOUN
arjefm-1217	141	66	t	t	NOUN
arjefm-1217	141	67	-	-	PUNCT
arjefm-1217	141	68	statistic	statistic	NOUN
arjefm-1217	141	69	prob	prob	NOUN
arjefm-1217	141	70	.	.	PUNCT
arjefm-1217	142	1	c	c	NOUN
arjefm-1217	142	2	0.357148	0.357148	NUM
arjefm-1217	142	3	0.084789	0.084789	NUM
arjefm-1217	142	4	4.212218	4.212218	NUM
arjefm-1217	142	5	0.0001	0.0001	NUM
arjefm-1217	142	6	bgd	bgd	NOUN
arjefm-1217	142	7	1.12e-05	1.12e-05	NUM
arjefm-1217	142	8	2.03e-06	2.03e-06	NUM
arjefm-1217	142	9	5.504575	5.504575	NUM
arjefm-1217	142	10	0.0000	0.0000	NUM
arjefm-1217	142	11	bid	bid	NOUN
arjefm-1217	142	12	-0.138831	-0.138831	PUNCT
arjefm-1217	142	13	0.060574	0.060574	NUM
arjefm-1217	142	14	-2.291926	-2.291926	NOUN
arjefm-1217	142	15	0.0241	0.0241	NUM
arjefm-1217	142	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1217	142	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	143	1	american	american	PROPN
arjefm-1217	143	2	research	research	PROPN
arjefm-1217	143	3	journal	journal	PROPN
arjefm-1217	143	4	of	of	ADP
arjefm-1217	143	5	economics	economic	NOUN
arjefm-1217	143	6	,	,	PUNCT
arjefm-1217	143	7	finance	finance	NOUN
arjefm-1217	143	8	and	and	CCONJ
arjefm-1217	143	9	management	management	NOUN
arjefm-1217	143	10	volume	volume	NOUN
arjefm-1217	143	11	13	13	NUM
arjefm-1217	143	12	issue	issue	NOUN
arjefm-1217	143	13	2	2	NUM
arjefm-1217	143	14	,	,	PUNCT
arjefm-1217	143	15	april	april	PROPN
arjefm-1217	143	16	-	-	PUNCT
arjefm-1217	143	17	june	june	PROPN
arjefm-1217	143	18	2025	2025	NUM
arjefm-1217	143	19	issn	issn	PROPN
arjefm-1217	143	20	:	:	PUNCT
arjefm-1217	143	21	2836	2836	NUM
arjefm-1217	143	22	-	-	SYM
arjefm-1217	143	23	9416	9416	NUM
arjefm-1217	143	24	impact	impact	NOUN
arjefm-1217	143	25	factor	factor	NOUN
arjefm-1217	143	26	:	:	PUNCT
arjefm-1217	143	27	6.41	6.41	NUM
arjefm-1217	143	28	journal	journal	NOUN
arjefm-1217	143	29	homepage	homepage	NOUN
arjefm-1217	143	30	:	:	PUNCT
arjefm-1217	143	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	143	32	email	email	NOUN
arjefm-1217	143	33	:	:	PUNCT
arjefm-1217	143	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	143	35	official	official	ADJ
arjefm-1217	143	36	journal	journal	PROPN
arjefm-1217	143	37	of	of	ADP
arjefm-1217	143	38	america	america	PROPN
arjefm-1217	143	39	serial	serial	PROPN
arjefm-1217	143	40	publication	publication	NOUN
arjefm-1217	143	41	american	american	PROPN
arjefm-1217	143	42	research	research	PROPN
arjefm-1217	143	43	journal	journal	PROPN
arjefm-1217	143	44	of	of	ADP
arjefm-1217	143	45	economics	economic	NOUN
arjefm-1217	143	46	,	,	PUNCT
arjefm-1217	143	47	finance	finance	NOUN
arjefm-1217	143	48	and	and	CCONJ
arjefm-1217	143	49	management	management	NOUN
arjefm-1217	143	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	143	51	,	,	PUNCT
arjefm-1217	143	52	email	email	NOUN
arjefm-1217	143	53	:	:	PUNCT
arjefm-1217	143	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	144	1	87	87	NUM
arjefm-1217	145	1	|	|	ADV
arjefm-1217	145	2	p	p	X
arjefm-1217	145	3	a	a	DET
arjefm-1217	145	4	g	g	NOUN
arjefm-1217	145	5	e	e	NOUN
arjefm-1217	145	6	lev	lev	NOUN
arjefm-1217	145	7	3.528034	3.528034	NUM
arjefm-1217	145	8	0.450712	0.450712	NUM
arjefm-1217	145	9	7.827684	7.827684	NUM
arjefm-1217	145	10	0.0000	0.0000	NUM
arjefm-1217	145	11	r	r	X
arjefm-1217	145	12	-	-	PUNCT
arjefm-1217	145	13	squared	square	VERB
arjefm-1217	145	14	0.574266	0.574266	NUM
arjefm-1217	145	15	mean	mean	NOUN
arjefm-1217	145	16	dependent	dependent	ADJ
arjefm-1217	145	17	var	var	NOUN
arjefm-1217	145	18	0.818182	0.818182	NUM
arjefm-1217	145	19	adjusted	adjust	VERB
arjefm-1217	145	20	rsquared	rsquare	VERB
arjefm-1217	145	21	0.560822	0.560822	NUM
arjefm-1217	145	22	s.d	s.d	PROPN
arjefm-1217	145	23	.	.	PUNCT
arjefm-1217	146	1	dependent	dependent	ADJ
arjefm-1217	146	2	var	var	NOUN
arjefm-1217	146	3	0.38765	0.38765	NUM
arjefm-1217	146	4	7	7	NUM
arjefm-1217	146	5	s.e	s.e	PROPN
arjefm-1217	146	6	.	.	PROPN
arjefm-1217	146	7	of	of	ADP
arjefm-1217	146	8	regression	regression	NOUN
arjefm-1217	146	9	0.256903	0.256903	NUM
arjefm-1217	146	10	akaike	akaike	ADJ
arjefm-1217	146	11	info	info	NOUN
arjefm-1217	146	12	criterion	criterion	NOUN
arjefm-1217	146	13	0.159326	0.159326	NUM
arjefm-1217	146	14	sum	sum	NOUN
arjefm-1217	146	15	squared	square	VERB
arjefm-1217	146	16	resid	resid	NOUN
arjefm-1217	146	17	6.269901	6.269901	NUM
arjefm-1217	146	18	schwarz	schwarz	NOUN
arjefm-1217	146	19	criterion	criterion	NOUN
arjefm-1217	146	20	0.264179	0.264179	NUM
arjefm-1217	146	21	log	log	NOUN
arjefm-1217	146	22	likelihood	likelihood	NOUN
arjefm-1217	146	23	3.886628	3.886628	NUM
arjefm-1217	146	24	hannan	hannan	PROPN
arjefm-1217	146	25	-	-	PUNCT
arjefm-1217	146	26	quinn	quinn	PROPN
arjefm-1217	146	27	criter	criter	NOUN
arjefm-1217	146	28	.	.	PUNCT
arjefm-1217	147	1	0.20175	0.20175	NUM
arjefm-1217	147	2	0	0	NUM
arjefm-1217	147	3	f	f	X
arjefm-1217	147	4	-	-	PUNCT
arjefm-1217	147	5	statistic	statistic	ADJ
arjefm-1217	147	6	42.71468	42.71468	NUM
arjefm-1217	147	7	durbin	durbin	ADJ
arjefm-1217	147	8	-	-	PUNCT
arjefm-1217	147	9	watson	watson	NOUN
arjefm-1217	147	10	stat	stat	NOUN
arjefm-1217	147	11	2.387128	2.387128	NUM
arjefm-1217	147	12	prob(f	prob(f	NOUN
arjefm-1217	147	13	-	-	PUNCT
arjefm-1217	147	14	statistic	statistic	NOUN
arjefm-1217	147	15	)	)	PUNCT
arjefm-1217	147	16	0.00000	0.00000	NUM
arjefm-1217	147	17	0	0	NUM
arjefm-1217	147	18	in	in	ADP
arjefm-1217	147	19	table	table	NOUN
arjefm-1217	147	20	2	2	NUM
arjefm-1217	147	21	,	,	PUNCT
arjefm-1217	147	22	a	a	DET
arjefm-1217	147	23	simple	simple	ADJ
arjefm-1217	147	24	least	least	ADJ
arjefm-1217	147	25	square	square	ADJ
arjefm-1217	147	26	regression	regression	NOUN
arjefm-1217	147	27	analysis	analysis	NOUN
arjefm-1217	147	28	was	be	AUX
arjefm-1217	147	29	conducted	conduct	VERB
arjefm-1217	147	30	to	to	PART
arjefm-1217	147	31	test	test	VERB
arjefm-1217	147	32	the	the	DET
arjefm-1217	147	33	effect	effect	NOUN
arjefm-1217	147	34	between	between	ADP
arjefm-1217	147	35	board	board	NOUN
arjefm-1217	147	36	gender	gender	NOUN
arjefm-1217	147	37	diversity	diversity	NOUN
arjefm-1217	147	38	(	(	PUNCT
arjefm-1217	147	39	bgd	bgd	NOUN
arjefm-1217	147	40	)	)	PUNCT
arjefm-1217	147	41	,	,	PUNCT
arjefm-1217	147	42	board	board	NOUN
arjefm-1217	147	43	independent	independent	ADJ
arjefm-1217	147	44	(	(	PUNCT
arjefm-1217	147	45	bid	bid	NOUN
arjefm-1217	147	46	)	)	PUNCT
arjefm-1217	147	47	,	,	PUNCT
arjefm-1217	147	48	firm	firm	ADJ
arjefm-1217	147	49	leverage	leverage	NOUN
arjefm-1217	147	50	(	(	PUNCT
arjefm-1217	147	51	lev	lev	NOUN
arjefm-1217	147	52	)	)	PUNCT
arjefm-1217	147	53	and	and	CCONJ
arjefm-1217	147	54	carbon	carbon	NOUN
arjefm-1217	147	55	emission	emission	NOUN
arjefm-1217	147	56	disclosure	disclosure	NOUN
arjefm-1217	147	57	(	(	PUNCT
arjefm-1217	147	58	ced	ced	PROPN
arjefm-1217	147	59	)	)	PUNCT
arjefm-1217	147	60	.	.	PUNCT
arjefm-1217	148	1	the	the	DET
arjefm-1217	148	2	r	r	NOUN
arjefm-1217	148	3	-	-	PUNCT
arjefm-1217	148	4	squared	square	VERB
arjefm-1217	148	5	is	be	AUX
arjefm-1217	148	6	coefficient	coefficient	NOUN
arjefm-1217	148	7	of	of	ADP
arjefm-1217	148	8	determination	determination	NOUN
arjefm-1217	148	9	which	which	PRON
arjefm-1217	148	10	tells	tell	VERB
arjefm-1217	148	11	us	we	PRON
arjefm-1217	148	12	the	the	DET
arjefm-1217	148	13	variation	variation	NOUN
arjefm-1217	148	14	in	in	ADP
arjefm-1217	148	15	the	the	DET
arjefm-1217	148	16	dependent	dependent	ADJ
arjefm-1217	148	17	variable	variable	NOUN
arjefm-1217	148	18	due	due	ADP
arjefm-1217	148	19	to	to	ADP
arjefm-1217	148	20	changes	change	NOUN
arjefm-1217	148	21	in	in	ADP
arjefm-1217	148	22	the	the	DET
arjefm-1217	148	23	independent	independent	ADJ
arjefm-1217	148	24	variable	variable	NOUN
arjefm-1217	148	25	.	.	PUNCT
arjefm-1217	149	1	the	the	DET
arjefm-1217	149	2	value	value	NOUN
arjefm-1217	149	3	of	of	ADP
arjefm-1217	149	4	r	r	NOUN
arjefm-1217	149	5	squared	square	VERB
arjefm-1217	149	6	was	be	AUX
arjefm-1217	149	7	0.57	0.57	NUM
arjefm-1217	149	8	,	,	PUNCT
arjefm-1217	149	9	showing	show	VERB
arjefm-1217	149	10	that	that	SCONJ
arjefm-1217	149	11	there	there	PRON
arjefm-1217	149	12	was	be	VERB
arjefm-1217	149	13	variation	variation	NOUN
arjefm-1217	149	14	of	of	ADP
arjefm-1217	149	15	57	57	NUM
arjefm-1217	149	16	%	%	NOUN
arjefm-1217	149	17	on	on	ADP
arjefm-1217	149	18	ced	ced	PROPN
arjefm-1217	149	19	due	due	ADP
arjefm-1217	149	20	to	to	ADP
arjefm-1217	149	21	changes	change	NOUN
arjefm-1217	149	22	in	in	ADP
arjefm-1217	149	23	bgd	bgd	NOUN
arjefm-1217	149	24	,	,	PUNCT
arjefm-1217	149	25	bid	bid	NOUN
arjefm-1217	149	26	and	and	CCONJ
arjefm-1217	149	27	lev	lev	NOUN
arjefm-1217	149	28	.	.	PUNCT
arjefm-1217	150	1	this	this	PRON
arjefm-1217	150	2	implies	imply	VERB
arjefm-1217	150	3	that	that	SCONJ
arjefm-1217	150	4	57	57	NUM
arjefm-1217	150	5	%	%	NOUN
arjefm-1217	150	6	changes	change	NOUN
arjefm-1217	150	7	in	in	ADP
arjefm-1217	150	8	ced	ced	PROPN
arjefm-1217	150	9	could	could	AUX
arjefm-1217	150	10	be	be	AUX
arjefm-1217	150	11	accounted	account	VERB
arjefm-1217	150	12	for	for	ADP
arjefm-1217	150	13	by	by	ADP
arjefm-1217	150	14	bgd	bgd	PROPN
arjefm-1217	150	15	,	,	PUNCT
arjefm-1217	150	16	bid	bid	NOUN
arjefm-1217	150	17	and	and	CCONJ
arjefm-1217	150	18	lev	lev	NOUN
arjefm-1217	150	19	,	,	PUNCT
arjefm-1217	150	20	while	while	SCONJ
arjefm-1217	150	21	43	43	NUM
arjefm-1217	150	22	%	%	NOUN
arjefm-1217	150	23	was	be	AUX
arjefm-1217	150	24	explained	explain	VERB
arjefm-1217	150	25	by	by	ADP
arjefm-1217	150	26	unknown	unknown	ADJ
arjefm-1217	150	27	variables	variable	NOUN
arjefm-1217	150	28	that	that	PRON
arjefm-1217	150	29	were	be	AUX
arjefm-1217	150	30	not	not	PART
arjefm-1217	150	31	included	include	VERB
arjefm-1217	150	32	in	in	ADP
arjefm-1217	150	33	the	the	DET
arjefm-1217	150	34	model	model	NOUN
arjefm-1217	150	35	.	.	PUNCT
arjefm-1217	151	1	the	the	DET
arjefm-1217	151	2	durbin	durbin	PROPN
arjefm-1217	151	3	-	-	PUNCT
arjefm-1217	151	4	watson	watson	NOUN
arjefm-1217	151	5	statistic	statistic	NOUN
arjefm-1217	151	6	of	of	ADP
arjefm-1217	151	7	2.387	2.387	NUM
arjefm-1217	151	8	suggests	suggest	VERB
arjefm-1217	151	9	that	that	SCONJ
arjefm-1217	151	10	the	the	DET
arjefm-1217	151	11	model	model	NOUN
arjefm-1217	151	12	does	do	AUX
arjefm-1217	151	13	not	not	PART
arjefm-1217	151	14	contain	contain	VERB
arjefm-1217	151	15	serial	serial	ADJ
arjefm-1217	151	16	correlation	correlation	NOUN
arjefm-1217	151	17	.	.	PUNCT
arjefm-1217	152	1	the	the	DET
arjefm-1217	152	2	f	f	NOUN
arjefm-1217	152	3	-	-	PUNCT
arjefm-1217	152	4	statistic	statistic	NOUN
arjefm-1217	152	5	of	of	ADP
arjefm-1217	152	6	the	the	DET
arjefm-1217	152	7	regression	regression	NOUN
arjefm-1217	152	8	is	be	AUX
arjefm-1217	152	9	equal	equal	ADJ
arjefm-1217	152	10	to	to	ADP
arjefm-1217	152	11	42.71468	42.71468	NUM
arjefm-1217	152	12	.	.	PUNCT
arjefm-1217	153	1	the	the	DET
arjefm-1217	153	2	associated	associated	ADJ
arjefm-1217	153	3	f	f	PROPN
arjefm-1217	153	4	-	-	PUNCT
arjefm-1217	153	5	statistic	statistic	ADJ
arjefm-1217	153	6	probability	probability	NOUN
arjefm-1217	153	7	is	be	AUX
arjefm-1217	153	8	0.000	0.000	NUM
arjefm-1217	153	9	.	.	PUNCT
arjefm-1217	154	1	test	test	NOUN
arjefm-1217	154	2	of	of	ADP
arjefm-1217	154	3	hypothesis	hypothesis	NOUN
arjefm-1217	154	4	one	one	NUM
arjefm-1217	154	5	ho1	ho1	NOUN
arjefm-1217	154	6	:	:	PUNCT
arjefm-1217	154	7	gender	gender	NOUN
arjefm-1217	154	8	diversity	diversity	NOUN
arjefm-1217	154	9	has	have	VERB
arjefm-1217	154	10	no	no	DET
arjefm-1217	154	11	significant	significant	ADJ
arjefm-1217	154	12	effect	effect	NOUN
arjefm-1217	154	13	on	on	ADP
arjefm-1217	154	14	carbon	carbon	NOUN
arjefm-1217	154	15	emission	emission	NOUN
arjefm-1217	154	16	disclosure	disclosure	NOUN
arjefm-1217	154	17	of	of	ADP
arjefm-1217	154	18	listed	list	VERB
arjefm-1217	154	19	oil	oil	NOUN
arjefm-1217	154	20	and	and	CCONJ
arjefm-1217	154	21	gas	gas	NOUN
arjefm-1217	154	22	firms	firm	NOUN
arjefm-1217	154	23	in	in	ADP
arjefm-1217	154	24	nigeria	nigeria	PROPN
arjefm-1217	154	25	h1	h1	PROPN
arjefm-1217	154	26	:	:	PUNCT
arjefm-1217	154	27	gender	gender	NOUN
arjefm-1217	154	28	diversity	diversity	NOUN
arjefm-1217	154	29	has	have	VERB
arjefm-1217	154	30	significant	significant	ADJ
arjefm-1217	154	31	effect	effect	NOUN
arjefm-1217	154	32	on	on	ADP
arjefm-1217	154	33	carbon	carbon	NOUN
arjefm-1217	154	34	emission	emission	NOUN
arjefm-1217	154	35	disclosure	disclosure	NOUN
arjefm-1217	154	36	of	of	ADP
arjefm-1217	154	37	listed	list	VERB
arjefm-1217	154	38	oil	oil	NOUN
arjefm-1217	154	39	and	and	CCONJ
arjefm-1217	154	40	gas	gas	NOUN
arjefm-1217	154	41	firms	firm	NOUN
arjefm-1217	154	42	in	in	ADP
arjefm-1217	154	43	nigeria	nigeria	PROPN
arjefm-1217	154	44	the	the	DET
arjefm-1217	154	45	table	table	NOUN
arjefm-1217	154	46	showed	show	VERB
arjefm-1217	154	47	that	that	SCONJ
arjefm-1217	154	48	bgd	bgd	NOUN
arjefm-1217	154	49	is	be	AUX
arjefm-1217	154	50	positively	positively	ADV
arjefm-1217	154	51	and	and	CCONJ
arjefm-1217	154	52	significantly	significantly	ADV
arjefm-1217	154	53	affect	affect	VERB
arjefm-1217	154	54	the	the	DET
arjefm-1217	154	55	ced	ced	NOUN
arjefm-1217	154	56	of	of	ADP
arjefm-1217	154	57	oil	oil	NOUN
arjefm-1217	154	58	and	and	CCONJ
arjefm-1217	154	59	gas	gas	NOUN
arjefm-1217	154	60	firms	firm	NOUN
arjefm-1217	154	61	in	in	ADP
arjefm-1217	154	62	nigeria	nigeria	PROPN
arjefm-1217	154	63	.	.	PUNCT
arjefm-1217	155	1	the	the	DET
arjefm-1217	155	2	beta	beta	ADJ
arjefm-1217	155	3	coefficient	coefficient	NOUN
arjefm-1217	155	4	of	of	ADP
arjefm-1217	155	5	the	the	DET
arjefm-1217	155	6	variable	variable	NOUN
arjefm-1217	155	7	;	;	PUNCT
arjefm-1217	155	8	β1	β1	PROPN
arjefm-1217	155	9	=	=	PUNCT
arjefm-1217	155	10	1.120	1.120	NUM
arjefm-1217	155	11	;	;	PUNCT
arjefm-1217	155	12	the	the	DET
arjefm-1217	155	13	slope	slope	NOUN
arjefm-1217	155	14	coefficient	coefficient	NOUN
arjefm-1217	155	15	shows	show	VERB
arjefm-1217	155	16	that	that	SCONJ
arjefm-1217	155	17	p	p	NOUN
arjefm-1217	155	18	-	-	PUNCT
arjefm-1217	155	19	value	value	NOUN
arjefm-1217	155	20	=	=	NOUN
arjefm-1217	155	21	0.000	0.000	NUM
arjefm-1217	155	22	<	<	X
arjefm-1217	155	23	0.05	0.05	NUM
arjefm-1217	155	24	.	.	PUNCT
arjefm-1217	156	1	thus	thus	ADV
arjefm-1217	156	2	,	,	PUNCT
arjefm-1217	156	3	a	a	DET
arjefm-1217	156	4	significant	significant	ADJ
arjefm-1217	156	5	and	and	CCONJ
arjefm-1217	156	6	positive	positive	ADJ
arjefm-1217	156	7	effect	effect	NOUN
arjefm-1217	156	8	exists	exist	VERB
arjefm-1217	156	9	between	between	ADP
arjefm-1217	156	10	bgd	bgd	NOUN
arjefm-1217	156	11	and	and	CCONJ
arjefm-1217	156	12	ced	ce	VERB
arjefm-1217	156	13	.	.	PUNCT
arjefm-1217	157	1	the	the	DET
arjefm-1217	157	2	overall	overall	ADJ
arjefm-1217	157	3	regression	regression	NOUN
arjefm-1217	157	4	result	result	VERB
arjefm-1217	157	5	with	with	ADP
arjefm-1217	157	6	p	p	NOUN
arjefm-1217	157	7	-	-	PUNCT
arjefm-1217	157	8	value	value	NOUN
arjefm-1217	157	9	=	=	SYM
arjefm-1217	157	10	0.000	0.000	NUM
arjefm-1217	157	11	provides	provide	VERB
arjefm-1217	157	12	a	a	DET
arjefm-1217	157	13	basis	basis	NOUN
arjefm-1217	157	14	for	for	ADP
arjefm-1217	157	15	accepting	accept	VERB
arjefm-1217	157	16	the	the	DET
arjefm-1217	157	17	alternative	alternative	ADJ
arjefm-1217	157	18	hypothesis	hypothesis	NOUN
arjefm-1217	157	19	,	,	PUNCT
arjefm-1217	157	20	which	which	DET
arjefm-1217	157	21	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	157	22	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	157	23	american	american	PROPN
arjefm-1217	157	24	research	research	PROPN
arjefm-1217	157	25	journal	journal	PROPN
arjefm-1217	157	26	of	of	ADP
arjefm-1217	157	27	economics	economic	NOUN
arjefm-1217	157	28	,	,	PUNCT
arjefm-1217	157	29	finance	finance	NOUN
arjefm-1217	157	30	and	and	CCONJ
arjefm-1217	157	31	management	management	NOUN
arjefm-1217	157	32	volume	volume	NOUN
arjefm-1217	157	33	13	13	NUM
arjefm-1217	157	34	issue	issue	NOUN
arjefm-1217	157	35	2	2	NUM
arjefm-1217	157	36	,	,	PUNCT
arjefm-1217	157	37	april	april	PROPN
arjefm-1217	157	38	-	-	PUNCT
arjefm-1217	157	39	june	june	PROPN
arjefm-1217	157	40	2025	2025	NUM
arjefm-1217	157	41	issn	issn	PROPN
arjefm-1217	157	42	:	:	PUNCT
arjefm-1217	157	43	2836	2836	NUM
arjefm-1217	157	44	-	-	SYM
arjefm-1217	157	45	9416	9416	NUM
arjefm-1217	157	46	impact	impact	NOUN
arjefm-1217	157	47	factor	factor	NOUN
arjefm-1217	157	48	:	:	PUNCT
arjefm-1217	157	49	6.41	6.41	NUM
arjefm-1217	157	50	journal	journal	NOUN
arjefm-1217	157	51	homepage	homepage	NOUN
arjefm-1217	157	52	:	:	PUNCT
arjefm-1217	157	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	157	54	email	email	NOUN
arjefm-1217	157	55	:	:	PUNCT
arjefm-1217	157	56	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	157	57	official	official	ADJ
arjefm-1217	157	58	journal	journal	PROPN
arjefm-1217	157	59	of	of	ADP
arjefm-1217	157	60	america	america	PROPN
arjefm-1217	157	61	serial	serial	PROPN
arjefm-1217	157	62	publication	publication	NOUN
arjefm-1217	157	63	american	american	PROPN
arjefm-1217	157	64	research	research	PROPN
arjefm-1217	157	65	journal	journal	PROPN
arjefm-1217	157	66	of	of	ADP
arjefm-1217	157	67	economics	economic	NOUN
arjefm-1217	157	68	,	,	PUNCT
arjefm-1217	157	69	finance	finance	NOUN
arjefm-1217	157	70	and	and	CCONJ
arjefm-1217	157	71	management	management	NOUN
arjefm-1217	157	72	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	157	73	,	,	PUNCT
arjefm-1217	157	74	email	email	NOUN
arjefm-1217	157	75	:	:	PUNCT
arjefm-1217	157	76	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	158	1	88	88	NUM
arjefm-1217	159	1	|	|	ADV
arjefm-1217	159	2	p	p	NOUN
arjefm-1217	159	3	a	a	DET
arjefm-1217	159	4	g	g	NOUN
arjefm-1217	159	5	e	e	NOUN
arjefm-1217	159	6	states	state	NOUN
arjefm-1217	159	7	that	that	SCONJ
arjefm-1217	159	8	board	board	NOUN
arjefm-1217	159	9	gender	gender	NOUN
arjefm-1217	159	10	diversity	diversity	NOUN
arjefm-1217	159	11	has	have	VERB
arjefm-1217	159	12	a	a	DET
arjefm-1217	159	13	significant	significant	ADJ
arjefm-1217	159	14	and	and	CCONJ
arjefm-1217	159	15	positive	positive	ADJ
arjefm-1217	159	16	effect	effect	NOUN
arjefm-1217	159	17	on	on	ADP
arjefm-1217	159	18	carbon	carbon	NOUN
arjefm-1217	159	19	emission	emission	NOUN
arjefm-1217	159	20	disclosure	disclosure	NOUN
arjefm-1217	159	21	of	of	ADP
arjefm-1217	159	22	oil	oil	NOUN
arjefm-1217	159	23	and	and	CCONJ
arjefm-1217	159	24	gas	gas	NOUN
arjefm-1217	159	25	firms	firm	NOUN
arjefm-1217	159	26	in	in	ADP
arjefm-1217	159	27	nigeria	nigeria	PROPN
arjefm-1217	159	28	.	.	PUNCT
arjefm-1217	160	1	hypothesis	hypothesis	NOUN
arjefm-1217	160	2	two	two	NUM
arjefm-1217	160	3	ho2	ho2	PROPN
arjefm-1217	160	4	:	:	PUNCT
arjefm-1217	160	5	board	board	NOUN
arjefm-1217	160	6	independence	independence	NOUN
arjefm-1217	160	7	has	have	VERB
arjefm-1217	160	8	no	no	DET
arjefm-1217	160	9	significant	significant	ADJ
arjefm-1217	160	10	effect	effect	NOUN
arjefm-1217	160	11	on	on	ADP
arjefm-1217	160	12	carbon	carbon	NOUN
arjefm-1217	160	13	emission	emission	NOUN
arjefm-1217	160	14	disclosure	disclosure	NOUN
arjefm-1217	160	15	of	of	ADP
arjefm-1217	160	16	oil	oil	NOUN
arjefm-1217	160	17	and	and	CCONJ
arjefm-1217	160	18	gas	gas	NOUN
arjefm-1217	160	19	firms	firm	NOUN
arjefm-1217	160	20	in	in	ADP
arjefm-1217	160	21	nigeria	nigeria	PROPN
arjefm-1217	160	22	h2	h2	PROPN
arjefm-1217	160	23	:	:	PUNCT
arjefm-1217	160	24	board	board	NOUN
arjefm-1217	160	25	independence	independence	NOUN
arjefm-1217	160	26	has	have	VERB
arjefm-1217	160	27	significant	significant	ADJ
arjefm-1217	160	28	effect	effect	NOUN
arjefm-1217	160	29	on	on	ADP
arjefm-1217	160	30	carbon	carbon	NOUN
arjefm-1217	160	31	emission	emission	NOUN
arjefm-1217	160	32	disclosure	disclosure	NOUN
arjefm-1217	160	33	of	of	ADP
arjefm-1217	160	34	oil	oil	NOUN
arjefm-1217	160	35	and	and	CCONJ
arjefm-1217	160	36	gas	gas	NOUN
arjefm-1217	160	37	firms	firm	NOUN
arjefm-1217	160	38	in	in	ADP
arjefm-1217	160	39	nigeria	nigeria	PROPN
arjefm-1217	160	40	the	the	DET
arjefm-1217	160	41	table	table	NOUN
arjefm-1217	160	42	showed	show	VERB
arjefm-1217	160	43	that	that	SCONJ
arjefm-1217	160	44	bid	bid	NOUN
arjefm-1217	160	45	is	be	AUX
arjefm-1217	160	46	negatively	negatively	ADV
arjefm-1217	160	47	and	and	CCONJ
arjefm-1217	160	48	significantly	significantly	ADV
arjefm-1217	160	49	affect	affect	VERB
arjefm-1217	160	50	the	the	DET
arjefm-1217	160	51	ced	ced	NOUN
arjefm-1217	160	52	of	of	ADP
arjefm-1217	160	53	oil	oil	NOUN
arjefm-1217	160	54	and	and	CCONJ
arjefm-1217	160	55	gas	gas	NOUN
arjefm-1217	160	56	firms	firm	NOUN
arjefm-1217	160	57	in	in	ADP
arjefm-1217	160	58	nigeria	nigeria	PROPN
arjefm-1217	160	59	.	.	PUNCT
arjefm-1217	161	1	the	the	DET
arjefm-1217	161	2	beta	beta	ADJ
arjefm-1217	161	3	coefficient	coefficient	NOUN
arjefm-1217	161	4	of	of	ADP
arjefm-1217	161	5	the	the	DET
arjefm-1217	161	6	variable	variable	NOUN
arjefm-1217	161	7	;	;	PUNCT
arjefm-1217	161	8	β1	β1	PROPN
arjefm-1217	161	9	=	=	PUNCT
arjefm-1217	161	10	-0.139	-0.139	PROPN
arjefm-1217	161	11	;	;	PUNCT
arjefm-1217	161	12	the	the	DET
arjefm-1217	161	13	slope	slope	NOUN
arjefm-1217	161	14	coefficient	coefficient	NOUN
arjefm-1217	161	15	shows	show	VERB
arjefm-1217	161	16	that	that	SCONJ
arjefm-1217	161	17	p	p	NOUN
arjefm-1217	161	18	-	-	PUNCT
arjefm-1217	161	19	value	value	NOUN
arjefm-1217	161	20	=	=	NOUN
arjefm-1217	161	21	0.024	0.024	NUM
arjefm-1217	161	22	<	<	X
arjefm-1217	161	23	0.05	0.05	NUM
arjefm-1217	161	24	.	.	PUNCT
arjefm-1217	162	1	thus	thus	ADV
arjefm-1217	162	2	,	,	PUNCT
arjefm-1217	162	3	a	a	DET
arjefm-1217	162	4	significant	significant	ADJ
arjefm-1217	162	5	and	and	CCONJ
arjefm-1217	162	6	negative	negative	ADJ
arjefm-1217	162	7	effect	effect	NOUN
arjefm-1217	162	8	exists	exist	VERB
arjefm-1217	162	9	between	between	ADP
arjefm-1217	162	10	bid	bid	NOUN
arjefm-1217	162	11	and	and	CCONJ
arjefm-1217	162	12	ced	ce	VERB
arjefm-1217	162	13	.	.	PUNCT
arjefm-1217	163	1	the	the	DET
arjefm-1217	163	2	overall	overall	ADJ
arjefm-1217	163	3	regression	regression	NOUN
arjefm-1217	163	4	result	result	VERB
arjefm-1217	163	5	with	with	ADP
arjefm-1217	163	6	p	p	NOUN
arjefm-1217	163	7	-	-	PUNCT
arjefm-1217	163	8	value	value	NOUN
arjefm-1217	163	9	=	=	NOUN
arjefm-1217	163	10	0.024	0.024	NUM
arjefm-1217	163	11	provides	provide	VERB
arjefm-1217	163	12	a	a	DET
arjefm-1217	163	13	basis	basis	NOUN
arjefm-1217	163	14	for	for	ADP
arjefm-1217	163	15	accepting	accept	VERB
arjefm-1217	163	16	the	the	DET
arjefm-1217	163	17	alternative	alternative	ADJ
arjefm-1217	163	18	hypothesis	hypothesis	NOUN
arjefm-1217	163	19	,	,	PUNCT
arjefm-1217	163	20	which	which	PRON
arjefm-1217	163	21	states	state	VERB
arjefm-1217	163	22	that	that	SCONJ
arjefm-1217	163	23	board	board	NOUN
arjefm-1217	163	24	independent	independent	ADJ
arjefm-1217	163	25	has	have	VERB
arjefm-1217	163	26	a	a	DET
arjefm-1217	163	27	significant	significant	ADJ
arjefm-1217	163	28	but	but	CCONJ
arjefm-1217	163	29	negative	negative	ADJ
arjefm-1217	163	30	effect	effect	NOUN
arjefm-1217	163	31	on	on	ADP
arjefm-1217	163	32	carbon	carbon	NOUN
arjefm-1217	163	33	emission	emission	NOUN
arjefm-1217	163	34	disclosure	disclosure	NOUN
arjefm-1217	163	35	of	of	ADP
arjefm-1217	163	36	oil	oil	NOUN
arjefm-1217	163	37	and	and	CCONJ
arjefm-1217	163	38	gas	gas	NOUN
arjefm-1217	163	39	firms	firm	NOUN
arjefm-1217	163	40	in	in	ADP
arjefm-1217	163	41	nigeria	nigeria	PROPN
arjefm-1217	163	42	.	.	PUNCT
arjefm-1217	164	1	discussion	discussion	NOUN
arjefm-1217	164	2	of	of	ADP
arjefm-1217	164	3	findings	finding	NOUN
arjefm-1217	164	4	the	the	DET
arjefm-1217	164	5	regression	regression	NOUN
arjefm-1217	164	6	output	output	NOUN
arjefm-1217	164	7	shows	show	VERB
arjefm-1217	164	8	that	that	SCONJ
arjefm-1217	164	9	a	a	DET
arjefm-1217	164	10	significant	significant	ADJ
arjefm-1217	164	11	and	and	CCONJ
arjefm-1217	164	12	positive	positive	ADJ
arjefm-1217	164	13	effect	effect	NOUN
arjefm-1217	164	14	exists	exist	VERB
arjefm-1217	164	15	between	between	ADP
arjefm-1217	164	16	bgd	bgd	NOUN
arjefm-1217	164	17	and	and	CCONJ
arjefm-1217	164	18	ced	ce	VERB
arjefm-1217	164	19	.	.	PUNCT
arjefm-1217	165	1	the	the	DET
arjefm-1217	165	2	regression	regression	NOUN
arjefm-1217	165	3	result	result	VERB
arjefm-1217	165	4	with	with	ADP
arjefm-1217	165	5	p	p	NOUN
arjefm-1217	165	6	-	-	PUNCT
arjefm-1217	165	7	value	value	NOUN
arjefm-1217	165	8	=	=	SYM
arjefm-1217	165	9	0.000	0.000	NUM
arjefm-1217	165	10	provides	provide	VERB
arjefm-1217	165	11	a	a	DET
arjefm-1217	165	12	basis	basis	NOUN
arjefm-1217	165	13	for	for	ADP
arjefm-1217	165	14	accepting	accept	VERB
arjefm-1217	165	15	the	the	DET
arjefm-1217	165	16	alternative	alternative	ADJ
arjefm-1217	165	17	hypothesis	hypothesis	NOUN
arjefm-1217	165	18	,	,	PUNCT
arjefm-1217	165	19	which	which	PRON
arjefm-1217	165	20	states	state	VERB
arjefm-1217	165	21	that	that	SCONJ
arjefm-1217	165	22	board	board	NOUN
arjefm-1217	165	23	gender	gender	NOUN
arjefm-1217	165	24	diversity	diversity	NOUN
arjefm-1217	165	25	has	have	VERB
arjefm-1217	165	26	a	a	DET
arjefm-1217	165	27	significant	significant	ADJ
arjefm-1217	165	28	and	and	CCONJ
arjefm-1217	165	29	positive	positive	ADJ
arjefm-1217	165	30	effect	effect	NOUN
arjefm-1217	165	31	on	on	ADP
arjefm-1217	165	32	carbon	carbon	NOUN
arjefm-1217	165	33	emission	emission	NOUN
arjefm-1217	165	34	disclosure	disclosure	NOUN
arjefm-1217	165	35	of	of	ADP
arjefm-1217	165	36	oil	oil	NOUN
arjefm-1217	165	37	and	and	CCONJ
arjefm-1217	165	38	gas	gas	NOUN
arjefm-1217	165	39	firms	firm	NOUN
arjefm-1217	165	40	in	in	ADP
arjefm-1217	165	41	nigeria	nigeria	PROPN
arjefm-1217	165	42	.	.	PUNCT
arjefm-1217	166	1	this	this	DET
arjefm-1217	166	2	result	result	NOUN
arjefm-1217	166	3	agreed	agree	VERB
arjefm-1217	166	4	with	with	ADP
arjefm-1217	166	5	ogunmodede	ogunmodede	NOUN
arjefm-1217	166	6	,	,	PUNCT
arjefm-1217	166	7	ibukun	ibukun	NOUN
arjefm-1217	166	8	-	-	PUNCT
arjefm-1217	166	9	falayi	falayi	VERB
arjefm-1217	166	10	and	and	CCONJ
arjefm-1217	166	11	alake	alake	VERB
arjefm-1217	166	12	(	(	PUNCT
arjefm-1217	166	13	2024	2024	NUM
arjefm-1217	166	14	)	)	PUNCT
arjefm-1217	166	15	reports	report	NOUN
arjefm-1217	166	16	,	,	PUNCT
arjefm-1217	166	17	but	but	CCONJ
arjefm-1217	166	18	disagrees	disagree	VERB
arjefm-1217	166	19	with	with	ADP
arjefm-1217	166	20	the	the	DET
arjefm-1217	166	21	result	result	NOUN
arjefm-1217	166	22	of	of	ADP
arjefm-1217	166	23	okoye	okoye	PROPN
arjefm-1217	166	24	,	,	PUNCT
arjefm-1217	166	25	oranefofor	oranefofor	NOUN
arjefm-1217	166	26	and	and	CCONJ
arjefm-1217	166	27	agu	agu	NOUN
arjefm-1217	166	28	(	(	PUNCT
arjefm-1217	166	29	2024	2024	NUM
arjefm-1217	166	30	)	)	PUNCT
arjefm-1217	166	31	.	.	PUNCT
arjefm-1217	167	1	the	the	DET
arjefm-1217	167	2	regression	regression	NOUN
arjefm-1217	167	3	output	output	NOUN
arjefm-1217	167	4	shows	show	VERB
arjefm-1217	167	5	that	that	SCONJ
arjefm-1217	167	6	a	a	DET
arjefm-1217	167	7	significant	significant	ADJ
arjefm-1217	167	8	and	and	CCONJ
arjefm-1217	167	9	negative	negative	ADJ
arjefm-1217	167	10	effect	effect	NOUN
arjefm-1217	167	11	exists	exist	VERB
arjefm-1217	167	12	between	between	ADP
arjefm-1217	167	13	bid	bid	NOUN
arjefm-1217	167	14	and	and	CCONJ
arjefm-1217	167	15	ced	ce	VERB
arjefm-1217	167	16	.	.	PUNCT
arjefm-1217	168	1	the	the	DET
arjefm-1217	168	2	overall	overall	ADJ
arjefm-1217	168	3	regression	regression	NOUN
arjefm-1217	168	4	result	result	VERB
arjefm-1217	168	5	with	with	ADP
arjefm-1217	168	6	p	p	NOUN
arjefm-1217	168	7	-	-	PUNCT
arjefm-1217	168	8	value	value	NOUN
arjefm-1217	168	9	=	=	NOUN
arjefm-1217	168	10	0.024	0.024	NUM
arjefm-1217	168	11	provides	provide	VERB
arjefm-1217	168	12	a	a	DET
arjefm-1217	168	13	basis	basis	NOUN
arjefm-1217	168	14	for	for	ADP
arjefm-1217	168	15	accepting	accept	VERB
arjefm-1217	168	16	the	the	DET
arjefm-1217	168	17	alternative	alternative	ADJ
arjefm-1217	168	18	hypothesis	hypothesis	NOUN
arjefm-1217	168	19	,	,	PUNCT
arjefm-1217	168	20	which	which	PRON
arjefm-1217	168	21	states	state	VERB
arjefm-1217	168	22	that	that	SCONJ
arjefm-1217	168	23	board	board	NOUN
arjefm-1217	168	24	independent	independent	ADJ
arjefm-1217	168	25	has	have	VERB
arjefm-1217	168	26	a	a	DET
arjefm-1217	168	27	significant	significant	ADJ
arjefm-1217	168	28	but	but	CCONJ
arjefm-1217	168	29	negative	negative	ADJ
arjefm-1217	168	30	effect	effect	NOUN
arjefm-1217	168	31	on	on	ADP
arjefm-1217	168	32	carbon	carbon	NOUN
arjefm-1217	168	33	emission	emission	NOUN
arjefm-1217	168	34	disclosure	disclosure	NOUN
arjefm-1217	168	35	of	of	ADP
arjefm-1217	168	36	oil	oil	NOUN
arjefm-1217	168	37	and	and	CCONJ
arjefm-1217	168	38	gas	gas	NOUN
arjefm-1217	168	39	firms	firm	NOUN
arjefm-1217	168	40	in	in	ADP
arjefm-1217	168	41	nigeria	nigeria	PROPN
arjefm-1217	168	42	.	.	PUNCT
arjefm-1217	169	1	the	the	DET
arjefm-1217	169	2	result	result	NOUN
arjefm-1217	169	3	of	of	ADP
arjefm-1217	169	4	this	this	DET
arjefm-1217	169	5	study	study	NOUN
arjefm-1217	169	6	is	be	AUX
arjefm-1217	169	7	in	in	ADP
arjefm-1217	169	8	line	line	NOUN
arjefm-1217	169	9	with	with	ADP
arjefm-1217	169	10	pereira	pereira	PROPN
arjefm-1217	169	11	,	,	PUNCT
arjefm-1217	169	12	monteiro	monteiro	PROPN
arjefm-1217	169	13	,	,	PUNCT
arjefm-1217	169	14	silva	silva	NOUN
arjefm-1217	169	15	and	and	CCONJ
arjefm-1217	169	16	lima	lima	PROPN
arjefm-1217	169	17	(	(	PUNCT
arjefm-1217	169	18	2023	2023	NUM
arjefm-1217	169	19	)	)	PUNCT
arjefm-1217	169	20	but	but	CCONJ
arjefm-1217	169	21	negates	negate	VERB
arjefm-1217	169	22	that	that	PRON
arjefm-1217	169	23	of	of	ADP
arjefm-1217	169	24	the	the	DET
arjefm-1217	169	25	study	study	NOUN
arjefm-1217	169	26	of	of	ADP
arjefm-1217	169	27	nguyen	nguyen	NOUN
arjefm-1217	169	28	,	,	PUNCT
arjefm-1217	169	29	pham	pham	PROPN
arjefm-1217	169	30	,	,	PUNCT
arjefm-1217	169	31	truong	truong	PROPN
arjefm-1217	169	32	,	,	PUNCT
arjefm-1217	169	33	phi	phi	NOUN
arjefm-1217	169	34	,	,	PUNCT
arjefm-1217	169	35	le	le	X
arjefm-1217	169	36	and	and	CCONJ
arjefm-1217	169	37	vu	vu	X
arjefm-1217	169	38	(	(	PUNCT
arjefm-1217	169	39	2023	2023	NUM
arjefm-1217	169	40	)	)	PUNCT
arjefm-1217	169	41	.	.	PUNCT
arjefm-1217	170	1	conclusion	conclusion	NOUN
arjefm-1217	170	2	and	and	CCONJ
arjefm-1217	170	3	recommendations	recommendation	NOUN
arjefm-1217	170	4	this	this	DET
arjefm-1217	170	5	study	study	NOUN
arjefm-1217	170	6	determined	determine	VERB
arjefm-1217	170	7	the	the	DET
arjefm-1217	170	8	effect	effect	NOUN
arjefm-1217	170	9	of	of	ADP
arjefm-1217	170	10	board	board	NOUN
arjefm-1217	170	11	characteristics	characteristic	NOUN
arjefm-1217	170	12	on	on	ADP
arjefm-1217	170	13	carbon	carbon	NOUN
arjefm-1217	170	14	emission	emission	NOUN
arjefm-1217	170	15	disclosure	disclosure	NOUN
arjefm-1217	170	16	of	of	ADP
arjefm-1217	170	17	oil	oil	NOUN
arjefm-1217	170	18	and	and	CCONJ
arjefm-1217	170	19	gas	gas	NOUN
arjefm-1217	170	20	firms	firm	NOUN
arjefm-1217	170	21	in	in	ADP
arjefm-1217	170	22	nigeria	nigeria	PROPN
arjefm-1217	170	23	from	from	ADP
arjefm-1217	170	24	20132	20132	NUM
arjefm-1217	170	25	-	-	SYM
arjefm-1217	170	26	2023	2023	NUM
arjefm-1217	170	27	,	,	PUNCT
arjefm-1217	170	28	using	use	VERB
arjefm-1217	170	29	gender	gender	NOUN
arjefm-1217	170	30	diversity	diversity	NOUN
arjefm-1217	170	31	,	,	PUNCT
arjefm-1217	170	32	and	and	CCONJ
arjefm-1217	170	33	board	board	NOUN
arjefm-1217	170	34	independent	independent	ADJ
arjefm-1217	170	35	as	as	ADP
arjefm-1217	170	36	the	the	DET
arjefm-1217	170	37	independent	independent	ADJ
arjefm-1217	170	38	variables	variable	NOUN
arjefm-1217	170	39	,	,	PUNCT
arjefm-1217	170	40	while	while	SCONJ
arjefm-1217	170	41	carbon	carbon	NOUN
arjefm-1217	170	42	emission	emission	NOUN
arjefm-1217	170	43	disclosure	disclosure	NOUN
arjefm-1217	170	44	was	be	AUX
arjefm-1217	170	45	the	the	DET
arjefm-1217	170	46	dependent	dependent	ADJ
arjefm-1217	170	47	variable	variable	NOUN
arjefm-1217	170	48	of	of	ADP
arjefm-1217	170	49	the	the	DET
arjefm-1217	170	50	study	study	NOUN
arjefm-1217	170	51	.	.	PUNCT
arjefm-1217	171	1	data	datum	NOUN
arjefm-1217	171	2	were	be	AUX
arjefm-1217	171	3	extracted	extract	VERB
arjefm-1217	171	4	from	from	ADP
arjefm-1217	171	5	the	the	DET
arjefm-1217	171	6	annual	annual	ADJ
arjefm-1217	171	7	reports	report	NOUN
arjefm-1217	171	8	and	and	CCONJ
arjefm-1217	171	9	account	account	NOUN
arjefm-1217	171	10	of	of	ADP
arjefm-1217	171	11	the	the	DET
arjefm-1217	171	12	sampled	sample	VERB
arjefm-1217	171	13	firms	firm	NOUN
arjefm-1217	171	14	.	.	PUNCT
arjefm-1217	172	1	descriptive	descriptive	ADJ
arjefm-1217	172	2	statistics	statistic	NOUN
arjefm-1217	172	3	of	of	ADP
arjefm-1217	172	4	this	this	DET
arjefm-1217	172	5	study	study	NOUN
arjefm-1217	172	6	was	be	AUX
arjefm-1217	172	7	applied	apply	VERB
arjefm-1217	172	8	,	,	PUNCT
arjefm-1217	172	9	while	while	SCONJ
arjefm-1217	172	10	panel	panel	NOUN
arjefm-1217	172	11	least	least	ADJ
arjefm-1217	172	12	square	square	ADJ
arjefm-1217	172	13	regression	regression	NOUN
arjefm-1217	172	14	analysis	analysis	NOUN
arjefm-1217	172	15	was	be	AUX
arjefm-1217	172	16	employed	employ	VERB
arjefm-1217	172	17	to	to	PART
arjefm-1217	172	18	test	test	VERB
arjefm-1217	172	19	the	the	DET
arjefm-1217	172	20	hypotheses	hypothesis	NOUN
arjefm-1217	172	21	.	.	PUNCT
arjefm-1217	173	1	the	the	DET
arjefm-1217	173	2	study	study	NOUN
arjefm-1217	173	3	indicates	indicate	VERB
arjefm-1217	173	4	that	that	SCONJ
arjefm-1217	173	5	gender	gender	NOUN
arjefm-1217	173	6	diversity	diversity	NOUN
arjefm-1217	173	7	has	have	VERB
arjefm-1217	173	8	significant	significant	ADJ
arjefm-1217	173	9	and	and	CCONJ
arjefm-1217	173	10	positive	positive	ADJ
arjefm-1217	173	11	effect	effect	NOUN
arjefm-1217	173	12	on	on	ADP
arjefm-1217	173	13	carbon	carbon	NOUN
arjefm-1217	173	14	emission	emission	NOUN
arjefm-1217	173	15	disclosure	disclosure	NOUN
arjefm-1217	173	16	while	while	SCONJ
arjefm-1217	173	17	board	board	NOUN
arjefm-1217	173	18	independence	independence	NOUN
arjefm-1217	173	19	has	have	VERB
arjefm-1217	173	20	a	a	DET
arjefm-1217	173	21	significant	significant	ADJ
arjefm-1217	173	22	but	but	CCONJ
arjefm-1217	173	23	negative	negative	ADJ
arjefm-1217	173	24	effect	effect	NOUN
arjefm-1217	173	25	on	on	ADP
arjefm-1217	173	26	carbon	carbon	NOUN
arjefm-1217	173	27	emission	emission	NOUN
arjefm-1217	173	28	disclosure	disclosure	NOUN
arjefm-1217	173	29	.	.	PUNCT
arjefm-1217	174	1	in	in	ADP
arjefm-1217	174	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	174	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	174	4	american	american	PROPN
arjefm-1217	174	5	research	research	PROPN
arjefm-1217	174	6	journal	journal	PROPN
arjefm-1217	174	7	of	of	ADP
arjefm-1217	174	8	economics	economic	NOUN
arjefm-1217	174	9	,	,	PUNCT
arjefm-1217	174	10	finance	finance	NOUN
arjefm-1217	174	11	and	and	CCONJ
arjefm-1217	174	12	management	management	NOUN
arjefm-1217	174	13	volume	volume	NOUN
arjefm-1217	174	14	13	13	NUM
arjefm-1217	174	15	issue	issue	NOUN
arjefm-1217	174	16	2	2	NUM
arjefm-1217	174	17	,	,	PUNCT
arjefm-1217	174	18	april	april	PROPN
arjefm-1217	174	19	-	-	PUNCT
arjefm-1217	174	20	june	june	PROPN
arjefm-1217	174	21	2025	2025	NUM
arjefm-1217	174	22	issn	issn	PROPN
arjefm-1217	174	23	:	:	PUNCT
arjefm-1217	174	24	2836	2836	NUM
arjefm-1217	174	25	-	-	SYM
arjefm-1217	174	26	9416	9416	NUM
arjefm-1217	174	27	impact	impact	NOUN
arjefm-1217	174	28	factor	factor	NOUN
arjefm-1217	174	29	:	:	PUNCT
arjefm-1217	174	30	6.41	6.41	NUM
arjefm-1217	174	31	journal	journal	NOUN
arjefm-1217	174	32	homepage	homepage	NOUN
arjefm-1217	174	33	:	:	PUNCT
arjefm-1217	174	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	174	35	email	email	NOUN
arjefm-1217	174	36	:	:	PUNCT
arjefm-1217	174	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	174	38	official	official	ADJ
arjefm-1217	174	39	journal	journal	PROPN
arjefm-1217	174	40	of	of	ADP
arjefm-1217	174	41	america	america	PROPN
arjefm-1217	174	42	serial	serial	PROPN
arjefm-1217	174	43	publication	publication	NOUN
arjefm-1217	174	44	american	american	PROPN
arjefm-1217	174	45	research	research	PROPN
arjefm-1217	174	46	journal	journal	PROPN
arjefm-1217	174	47	of	of	ADP
arjefm-1217	174	48	economics	economic	NOUN
arjefm-1217	174	49	,	,	PUNCT
arjefm-1217	174	50	finance	finance	NOUN
arjefm-1217	174	51	and	and	CCONJ
arjefm-1217	174	52	management	management	NOUN
arjefm-1217	174	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	174	54	,	,	PUNCT
arjefm-1217	174	55	email	email	NOUN
arjefm-1217	174	56	:	:	PUNCT
arjefm-1217	174	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	174	58	89	89	NUM
arjefm-1217	175	1	|	|	ADV
arjefm-1217	175	2	p	p	X
arjefm-1217	175	3	a	a	DET
arjefm-1217	175	4	g	g	NOUN
arjefm-1217	175	5	e	e	NOUN
arjefm-1217	175	6	conclusion	conclusion	NOUN
arjefm-1217	175	7	,	,	PUNCT
arjefm-1217	175	8	board	board	NOUN
arjefm-1217	175	9	characteristics	characteristic	NOUN
arjefm-1217	175	10	have	have	VERB
arjefm-1217	175	11	a	a	DET
arjefm-1217	175	12	significant	significant	ADJ
arjefm-1217	175	13	effect	effect	NOUN
arjefm-1217	175	14	on	on	ADP
arjefm-1217	175	15	carbon	carbon	NOUN
arjefm-1217	175	16	emission	emission	NOUN
arjefm-1217	175	17	disclosure	disclosure	NOUN
arjefm-1217	175	18	of	of	ADP
arjefm-1217	175	19	oil	oil	NOUN
arjefm-1217	175	20	and	and	CCONJ
arjefm-1217	175	21	gas	gas	NOUN
arjefm-1217	175	22	firms	firm	NOUN
arjefm-1217	175	23	in	in	ADP
arjefm-1217	175	24	nigeria	nigeria	PROPN
arjefm-1217	175	25	.	.	PUNCT
arjefm-1217	176	1	on	on	ADP
arjefm-1217	176	2	the	the	DET
arjefm-1217	176	3	premise	premise	NOUN
arjefm-1217	176	4	of	of	ADP
arjefm-1217	176	5	these	these	DET
arjefm-1217	176	6	study	study	NOUN
arjefm-1217	176	7	findings	finding	NOUN
arjefm-1217	176	8	,	,	PUNCT
arjefm-1217	176	9	the	the	DET
arjefm-1217	176	10	following	follow	VERB
arjefm-1217	176	11	recommendations	recommendation	NOUN
arjefm-1217	176	12	were	be	AUX
arjefm-1217	176	13	made	make	VERB
arjefm-1217	176	14	:	:	PUNCT
arjefm-1217	176	15	i.	i.	NOUN
arjefm-1217	176	16	since	since	SCONJ
arjefm-1217	176	17	there	there	PRON
arjefm-1217	176	18	is	be	VERB
arjefm-1217	176	19	a	a	DET
arjefm-1217	176	20	positive	positive	ADJ
arjefm-1217	176	21	relationship	relationship	NOUN
arjefm-1217	176	22	between	between	ADP
arjefm-1217	176	23	gender	gender	NOUN
arjefm-1217	176	24	diversity	diversity	NOUN
arjefm-1217	176	25	and	and	CCONJ
arjefm-1217	176	26	environmental	environmental	ADJ
arjefm-1217	176	27	disclosure	disclosure	NOUN
arjefm-1217	176	28	,	,	PUNCT
arjefm-1217	176	29	the	the	DET
arjefm-1217	176	30	management	management	NOUN
arjefm-1217	176	31	of	of	ADP
arjefm-1217	176	32	firms	firm	NOUN
arjefm-1217	176	33	should	should	AUX
arjefm-1217	176	34	sustain	sustain	VERB
arjefm-1217	176	35	a	a	DET
arjefm-1217	176	36	gender	gender	NOUN
arjefm-1217	176	37	mix	mix	NOUN
arjefm-1217	176	38	that	that	PRON
arjefm-1217	176	39	is	be	AUX
arjefm-1217	176	40	likely	likely	ADJ
arjefm-1217	176	41	to	to	PART
arjefm-1217	176	42	have	have	AUX
arjefm-1217	176	43	improved	improve	VERB
arjefm-1217	176	44	financial	financial	ADJ
arjefm-1217	176	45	performance	performance	NOUN
arjefm-1217	176	46	ii	ii	NOUN
arjefm-1217	176	47	.	.	PUNCT
arjefm-1217	177	1	the	the	DET
arjefm-1217	177	2	positive	positive	ADJ
arjefm-1217	177	3	relationship	relationship	NOUN
arjefm-1217	177	4	between	between	ADP
arjefm-1217	177	5	board	board	NOUN
arjefm-1217	177	6	independence	independence	NOUN
arjefm-1217	177	7	and	and	CCONJ
arjefm-1217	177	8	carbon	carbon	NOUN
arjefm-1217	177	9	emission	emission	NOUN
arjefm-1217	177	10	disclosure	disclosure	NOUN
arjefm-1217	177	11	is	be	AUX
arjefm-1217	177	12	an	an	DET
arjefm-1217	177	13	indication	indication	NOUN
arjefm-1217	177	14	that	that	SCONJ
arjefm-1217	177	15	board	board	NOUN
arjefm-1217	177	16	independence	independence	NOUN
arjefm-1217	177	17	should	should	AUX
arjefm-1217	177	18	be	be	AUX
arjefm-1217	177	19	increased	increase	VERB
arjefm-1217	177	20	through	through	ADP
arjefm-1217	177	21	creativity	creativity	NOUN
arjefm-1217	177	22	and	and	CCONJ
arjefm-1217	177	23	innovation	innovation	NOUN
arjefm-1217	177	24	in	in	ADP
arjefm-1217	177	25	order	order	NOUN
arjefm-1217	177	26	to	to	PART
arjefm-1217	177	27	manage	manage	VERB
arjefm-1217	177	28	the	the	DET
arjefm-1217	177	29	relationship	relationship	NOUN
arjefm-1217	177	30	between	between	ADP
arjefm-1217	177	31	the	the	DET
arjefm-1217	177	32	boards	board	NOUN
arjefm-1217	177	33	and	and	CCONJ
arjefm-1217	177	34	stakeholders	stakeholder	NOUN
arjefm-1217	177	35	leading	lead	VERB
arjefm-1217	177	36	to	to	ADP
arjefm-1217	177	37	an	an	DET
arjefm-1217	177	38	improvement	improvement	NOUN
arjefm-1217	177	39	in	in	ADP
arjefm-1217	177	40	the	the	DET
arjefm-1217	177	41	firm	firm	ADJ
arjefm-1217	177	42	financial	financial	ADJ
arjefm-1217	177	43	performance	performance	NOUN
arjefm-1217	177	44	and	and	CCONJ
arjefm-1217	177	45	disclosure	disclosure	NOUN
arjefm-1217	177	46	activities	activity	NOUN
arjefm-1217	177	47	.	.	PUNCT
arjefm-1217	178	1	references	reference	NOUN
arjefm-1217	178	2	abiad	abiad	VERB
arjefm-1217	178	3	,	,	PUNCT
arjefm-1217	178	4	z.	z.	PROPN
arjefm-1217	178	5	,	,	PUNCT
arjefm-1217	178	6	abraham	abraham	PROPN
arjefm-1217	178	7	,	,	PUNCT
arjefm-1217	178	8	r.	r.	PROPN
arjefm-1217	178	9	,	,	PUNCT
arjefm-1217	178	10	el	el	PROPN
arjefm-1217	178	11	-	-	PROPN
arjefm-1217	178	12	chaarani	chaarani	PROPN
arjefm-1217	178	13	,	,	PUNCT
arjefm-1217	178	14	h.	h.	PROPN
arjefm-1217	178	15	,	,	PUNCT
arjefm-1217	178	16	&	&	CCONJ
arjefm-1217	178	17	binsaddig	binsaddig	PROPN
arjefm-1217	178	18	,	,	PUNCT
arjefm-1217	178	19	r.	r.	PROPN
arjefm-1217	178	20	o.	o.	PROPN
arjefm-1217	179	1	(	(	PUNCT
arjefm-1217	179	2	2025	2025	NUM
arjefm-1217	179	3	)	)	PUNCT
arjefm-1217	179	4	.	.	PUNCT
arjefm-1217	180	1	the	the	DET
arjefm-1217	180	2	impact	impact	NOUN
arjefm-1217	180	3	of	of	ADP
arjefm-1217	180	4	board	board	NOUN
arjefm-1217	180	5	of	of	ADP
arjefm-1217	180	6	directors	director	NOUN
arjefm-1217	180	7	’	'	PUNCT
arjefm-1217	180	8	characteristics	characteristic	NOUN
arjefm-1217	180	9	on	on	ADP
arjefm-1217	180	10	the	the	DET
arjefm-1217	180	11	financial	financial	ADJ
arjefm-1217	180	12	performance	performance	NOUN
arjefm-1217	180	13	of	of	ADP
arjefm-1217	180	14	the	the	DET
arjefm-1217	180	15	banking	banking	NOUN
arjefm-1217	180	16	sector	sector	NOUN
arjefm-1217	180	17	in	in	ADP
arjefm-1217	180	18	gulf	gulf	PROPN
arjefm-1217	180	19	cooperation	cooperation	NOUN
arjefm-1217	180	20	council	council	PROPN
arjefm-1217	180	21	(	(	PUNCT
arjefm-1217	180	22	gcc	gcc	NOUN
arjefm-1217	180	23	)	)	PUNCT
arjefm-1217	180	24	countries	country	NOUN
arjefm-1217	180	25	:	:	PUNCT
arjefm-1217	180	26	the	the	DET
arjefm-1217	180	27	moderating	moderate	VERB
arjefm-1217	180	28	role	role	NOUN
arjefm-1217	180	29	of	of	ADP
arjefm-1217	180	30	bank	bank	NOUN
arjefm-1217	180	31	size	size	NOUN
arjefm-1217	180	32	.	.	PUNCT
arjefm-1217	181	1	journal	journal	NOUN
arjefm-1217	181	2	of	of	ADP
arjefm-1217	181	3	risk	risk	NOUN
arjefm-1217	181	4	and	and	CCONJ
arjefm-1217	181	5	financial	financial	ADJ
arjefm-1217	181	6	management	management	NOUN
arjefm-1217	181	7	,	,	PUNCT
arjefm-1217	181	8	18(1	18(1	NUM
arjefm-1217	181	9	)	)	PUNCT
arjefm-1217	181	10	,	,	PUNCT
arjefm-1217	181	11	40	40	NUM
arjefm-1217	181	12	.	.	PUNCT
arjefm-1217	181	13	ali	ali	PROPN
arjefm-1217	181	14	,	,	PUNCT
arjefm-1217	181	15	s.	s.	PROPN
arjefm-1217	181	16	,	,	PUNCT
arjefm-1217	181	17	hussain	hussain	PROPN
arjefm-1217	181	18	,	,	PUNCT
arjefm-1217	181	19	n.	n.	NOUN
arjefm-1217	181	20	,	,	PUNCT
arjefm-1217	181	21	&	&	CCONJ
arjefm-1217	181	22	iqbal	iqbal	PROPN
arjefm-1217	181	23	,	,	PUNCT
arjefm-1217	181	24	j.	j.	PROPN
arjefm-1217	181	25	(	(	PUNCT
arjefm-1217	181	26	2021	2021	NUM
arjefm-1217	181	27	)	)	PUNCT
arjefm-1217	181	28	.	.	PUNCT
arjefm-1217	182	1	corporate	corporate	ADJ
arjefm-1217	182	2	governance	governance	NOUN
arjefm-1217	182	3	and	and	CCONJ
arjefm-1217	182	4	the	the	DET
arjefm-1217	182	5	insolvency	insolvency	NOUN
arjefm-1217	182	6	risk	risk	NOUN
arjefm-1217	182	7	of	of	ADP
arjefm-1217	182	8	financial	financial	ADJ
arjefm-1217	182	9	institutions	institution	NOUN
arjefm-1217	182	10	.	.	PUNCT
arjefm-1217	183	1	the	the	DET
arjefm-1217	183	2	north	north	ADJ
arjefm-1217	183	3	american	american	PROPN
arjefm-1217	183	4	journal	journal	PROPN
arjefm-1217	183	5	of	of	ADP
arjefm-1217	183	6	economics	economic	NOUN
arjefm-1217	183	7	and	and	CCONJ
arjefm-1217	183	8	finance	finance	NOUN
arjefm-1217	183	9	,	,	PUNCT
arjefm-1217	183	10	55	55	NUM
arjefm-1217	183	11	,	,	PUNCT
arjefm-1217	183	12	101311	101311	NUM
arjefm-1217	183	13	al	al	PROPN
arjefm-1217	183	14	-	-	PUNCT
arjefm-1217	183	15	najjar	najjar	PROPN
arjefm-1217	183	16	,	,	PUNCT
arjefm-1217	183	17	n.	n.	NOUN
arjefm-1217	183	18	(	(	PUNCT
arjefm-1217	183	19	2018	2018	NUM
arjefm-1217	183	20	)	)	PUNCT
arjefm-1217	183	21	.	.	PUNCT
arjefm-1217	184	1	market	market	NOUN
arjefm-1217	184	2	value	value	NOUN
arjefm-1217	184	3	added	add	VERB
arjefm-1217	184	4	and	and	CCONJ
arjefm-1217	184	5	the	the	DET
arjefm-1217	184	6	performance	performance	NOUN
arjefm-1217	184	7	of	of	ADP
arjefm-1217	184	8	companies	company	NOUN
arjefm-1217	184	9	measures	measure	NOUN
arjefm-1217	184	10	on	on	ADP
arjefm-1217	184	11	the	the	DET
arjefm-1217	184	12	companies	company	NOUN
arjefm-1217	184	13	listed	list	VERB
arjefm-1217	184	14	on	on	ADP
arjefm-1217	184	15	tehran	tehran	PROPN
arjefm-1217	184	16	stock	stock	PROPN
arjefm-1217	184	17	exchange	exchange	PROPN
arjefm-1217	184	18	.	.	PUNCT
arjefm-1217	185	1	research	research	NOUN
arjefm-1217	185	2	journal	journal	PROPN
arjefm-1217	185	3	of	of	ADP
arjefm-1217	185	4	finance	finance	NOUN
arjefm-1217	185	5	and	and	CCONJ
arjefm-1217	185	6	accounting	accounting	NOUN
arjefm-1217	185	7	,	,	PUNCT
arjefm-1217	185	8	7(8	7(8	NUM
arjefm-1217	185	9	)	)	PUNCT
arjefm-1217	185	10	,	,	PUNCT
arjefm-1217	185	11	211	211	NUM
arjefm-1217	185	12	-	-	SYM
arjefm-1217	185	13	219	219	NUM
arjefm-1217	185	14	.	.	PUNCT
arjefm-1217	186	1	alqatan	alqatan	PROPN
arjefm-1217	186	2	,	,	PUNCT
arjefm-1217	186	3	a.	a.	NOUN
arjefm-1217	186	4	,	,	PUNCT
arjefm-1217	186	5	chbib	chbib	ADJ
arjefm-1217	186	6	,	,	PUNCT
arjefm-1217	186	7	i.	i.	NOUN
arjefm-1217	186	8	,	,	PUNCT
arjefm-1217	186	9	&	&	CCONJ
arjefm-1217	186	10	hussainey	hussainey	PROPN
arjefm-1217	186	11	,	,	PUNCT
arjefm-1217	186	12	k.	k.	PROPN
arjefm-1217	186	13	(	(	PUNCT
arjefm-1217	186	14	2019	2019	NUM
arjefm-1217	186	15	)	)	PUNCT
arjefm-1217	186	16	.	.	PUNCT
arjefm-1217	187	1	how	how	SCONJ
arjefm-1217	187	2	does	do	AUX
arjefm-1217	187	3	board	board	NOUN
arjefm-1217	187	4	structure	structure	NOUN
arjefm-1217	187	5	impact	impact	NOUN
arjefm-1217	187	6	on	on	ADP
arjefm-1217	187	7	firm	firm	ADJ
arjefm-1217	187	8	performance	performance	NOUN
arjefm-1217	187	9	in	in	ADP
arjefm-1217	187	10	the	the	DET
arjefm-1217	187	11	uk	uk	PROPN
arjefm-1217	187	12	?	?	PUNCT
arjefm-1217	187	13	corporate	corporate	ADJ
arjefm-1217	187	14	board	board	NOUN
arjefm-1217	187	15	:	:	PUNCT
arjefm-1217	187	16	role	role	NOUN
arjefm-1217	187	17	,	,	PUNCT
arjefm-1217	187	18	duties	duty	NOUN
arjefm-1217	187	19	,	,	PUNCT
arjefm-1217	187	20	and	and	CCONJ
arjefm-1217	187	21	composition	composition	NOUN
arjefm-1217	187	22	,	,	PUNCT
arjefm-1217	187	23	15(2	15(2	NUM
arjefm-1217	187	24	)	)	PUNCT
arjefm-1217	187	25	,	,	PUNCT
arjefm-1217	187	26	18	18	NUM
arjefm-1217	187	27	-	-	SYM
arjefm-1217	187	28	27	27	NUM
arjefm-1217	187	29	.	.	PUNCT
arjefm-1217	188	1	amahalu	amahalu	PROPN
arjefm-1217	188	2	,	,	PUNCT
arjefm-1217	188	3	n.n	n.n	PROPN
arjefm-1217	188	4	.	.	PROPN
arjefm-1217	188	5	,	,	PUNCT
arjefm-1217	188	6	okoye	okoye	PROPN
arjefm-1217	188	7	,	,	PUNCT
arjefm-1217	188	8	p.v	p.v	PROPN
arjefm-1217	188	9	.	.	PROPN
arjefm-1217	188	10	,	,	PUNCT
arjefm-1217	188	11	obi	obi	PROPN
arjefm-1217	188	12	,	,	PUNCT
arjefm-1217	188	13	j.c	j.c	PROPN
arjefm-1217	188	14	.	.	PROPN
arjefm-1217	188	15	,	,	PUNCT
arjefm-1217	188	16	&	&	CCONJ
arjefm-1217	188	17	iliemena	iliemena	PROPN
arjefm-1217	188	18	,	,	PUNCT
arjefm-1217	188	19	r.o	r.o	PROPN
arjefm-1217	188	20	.	.	PROPN
arjefm-1217	188	21	(	(	PUNCT
arjefm-1217	188	22	2019	2019	NUM
arjefm-1217	188	23	)	)	PUNCT
arjefm-1217	188	24	.	.	PUNCT
arjefm-1217	189	1	effect	effect	NOUN
arjefm-1217	189	2	of	of	ADP
arjefm-1217	189	3	board	board	NOUN
arjefm-1217	189	4	diversity	diversity	NOUN
arjefm-1217	189	5	on	on	ADP
arjefm-1217	189	6	financial	financial	ADJ
arjefm-1217	189	7	performance	performance	NOUN
arjefm-1217	189	8	of	of	ADP
arjefm-1217	189	9	quoted	quote	VERB
arjefm-1217	189	10	natural	natural	ADJ
arjefm-1217	189	11	resources	resource	NOUN
arjefm-1217	189	12	firms	firm	NOUN
arjefm-1217	189	13	in	in	ADP
arjefm-1217	189	14	nigeria	nigeria	PROPN
arjefm-1217	189	15	.	.	PUNCT
arjefm-1217	190	1	journal	journal	PROPN
arjefm-1217	190	2	of	of	ADP
arjefm-1217	190	3	global	global	ADJ
arjefm-1217	190	4	accounting	accounting	NOUN
arjefm-1217	190	5	,	,	PUNCT
arjefm-1217	190	6	6(2	6(2	NUM
arjefm-1217	190	7	)	)	PUNCT
arjefm-1217	190	8	,	,	PUNCT
arjefm-1217	190	9	36	36	NUM
arjefm-1217	190	10	-	-	SYM
arjefm-1217	190	11	56	56	NUM
arjefm-1217	190	12	amahalu	amahalu	NOUN
arjefm-1217	190	13	,	,	PUNCT
arjefm-1217	190	14	n.n	n.n	PROPN
arjefm-1217	190	15	.	.	PROPN
arjefm-1217	190	16	,	,	PUNCT
arjefm-1217	190	17	okoye	okoye	PROPN
arjefm-1217	190	18	,	,	PUNCT
arjefm-1217	190	19	p.v	p.v	PROPN
arjefm-1217	190	20	.	.	PROPN
arjefm-1217	190	21	,	,	PUNCT
arjefm-1217	190	22	obi	obi	PROPN
arjefm-1217	190	23	,	,	PUNCT
arjefm-1217	190	24	j.c	j.c	PROPN
arjefm-1217	190	25	.	.	PROPN
arjefm-1217	190	26	,	,	PUNCT
arjefm-1217	190	27	&	&	CCONJ
arjefm-1217	190	28	iliemena	iliemena	PROPN
arjefm-1217	190	29	,	,	PUNCT
arjefm-1217	190	30	r.o	r.o	PROPN
arjefm-1217	190	31	.	.	PROPN
arjefm-1217	190	32	(	(	PUNCT
arjefm-1217	190	33	2019	2019	NUM
arjefm-1217	190	34	)	)	PUNCT
arjefm-1217	190	35	.	.	PUNCT
arjefm-1217	191	1	effect	effect	NOUN
arjefm-1217	191	2	of	of	ADP
arjefm-1217	191	3	board	board	NOUN
arjefm-1217	191	4	diversity	diversity	NOUN
arjefm-1217	191	5	on	on	ADP
arjefm-1217	191	6	financial	financial	ADJ
arjefm-1217	191	7	performance	performance	NOUN
arjefm-1217	191	8	of	of	ADP
arjefm-1217	191	9	quoted	quote	VERB
arjefm-1217	191	10	natural	natural	ADJ
arjefm-1217	191	11	resources	resource	NOUN
arjefm-1217	191	12	firms	firm	NOUN
arjefm-1217	191	13	in	in	ADP
arjefm-1217	191	14	nigeria	nigeria	PROPN
arjefm-1217	191	15	.	.	PUNCT
arjefm-1217	192	1	journal	journal	PROPN
arjefm-1217	192	2	of	of	ADP
arjefm-1217	192	3	global	global	ADJ
arjefm-1217	192	4	accounting	accounting	NOUN
arjefm-1217	192	5	,	,	PUNCT
arjefm-1217	192	6	6(2	6(2	NUM
arjefm-1217	192	7	)	)	PUNCT
arjefm-1217	192	8	,	,	PUNCT
arjefm-1217	192	9	36	36	NUM
arjefm-1217	192	10	-	-	SYM
arjefm-1217	192	11	56	56	NUM
arjefm-1217	192	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1217	192	13	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	192	14	american	american	PROPN
arjefm-1217	192	15	research	research	PROPN
arjefm-1217	192	16	journal	journal	PROPN
arjefm-1217	192	17	of	of	ADP
arjefm-1217	192	18	economics	economic	NOUN
arjefm-1217	192	19	,	,	PUNCT
arjefm-1217	192	20	finance	finance	NOUN
arjefm-1217	192	21	and	and	CCONJ
arjefm-1217	192	22	management	management	NOUN
arjefm-1217	192	23	volume	volume	NOUN
arjefm-1217	192	24	13	13	NUM
arjefm-1217	192	25	issue	issue	NOUN
arjefm-1217	192	26	2	2	NUM
arjefm-1217	192	27	,	,	PUNCT
arjefm-1217	192	28	april	april	PROPN
arjefm-1217	192	29	-	-	PUNCT
arjefm-1217	192	30	june	june	PROPN
arjefm-1217	192	31	2025	2025	NUM
arjefm-1217	192	32	issn	issn	PROPN
arjefm-1217	192	33	:	:	PUNCT
arjefm-1217	192	34	2836	2836	NUM
arjefm-1217	192	35	-	-	SYM
arjefm-1217	192	36	9416	9416	NUM
arjefm-1217	192	37	impact	impact	NOUN
arjefm-1217	192	38	factor	factor	NOUN
arjefm-1217	192	39	:	:	PUNCT
arjefm-1217	192	40	6.41	6.41	NUM
arjefm-1217	192	41	journal	journal	NOUN
arjefm-1217	192	42	homepage	homepage	NOUN
arjefm-1217	192	43	:	:	PUNCT
arjefm-1217	192	44	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	192	45	email	email	NOUN
arjefm-1217	192	46	:	:	PUNCT
arjefm-1217	192	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	192	48	official	official	ADJ
arjefm-1217	192	49	journal	journal	PROPN
arjefm-1217	192	50	of	of	ADP
arjefm-1217	192	51	america	america	PROPN
arjefm-1217	192	52	serial	serial	PROPN
arjefm-1217	192	53	publication	publication	NOUN
arjefm-1217	192	54	american	american	PROPN
arjefm-1217	192	55	research	research	PROPN
arjefm-1217	192	56	journal	journal	PROPN
arjefm-1217	192	57	of	of	ADP
arjefm-1217	192	58	economics	economic	NOUN
arjefm-1217	192	59	,	,	PUNCT
arjefm-1217	192	60	finance	finance	NOUN
arjefm-1217	192	61	and	and	CCONJ
arjefm-1217	192	62	management	management	NOUN
arjefm-1217	192	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	192	64	,	,	PUNCT
arjefm-1217	192	65	email	email	NOUN
arjefm-1217	192	66	:	:	PUNCT
arjefm-1217	192	67	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	193	1	90	90	NUM
arjefm-1217	194	1	|	|	ADV
arjefm-1217	194	2	p	p	X
arjefm-1217	194	3	a	a	DET
arjefm-1217	194	4	g	g	NOUN
arjefm-1217	194	5	e	e	X
arjefm-1217	194	6	araoye	araoye	NOUN
arjefm-1217	194	7	f.e	f.e	PROPN
arjefm-1217	194	8	.	.	PROPN
arjefm-1217	194	9	,	,	PUNCT
arjefm-1217	194	10	&	&	CCONJ
arjefm-1217	194	11	olatunji	olatunji	PROPN
arjefm-1217	194	12	,	,	PUNCT
arjefm-1217	194	13	t.e	t.e	PROPN
arjefm-1217	194	14	.	.	PUNCT
arjefm-1217	194	15	(	(	PUNCT
arjefm-1217	194	16	2019	2019	NUM
arjefm-1217	194	17	)	)	PUNCT
arjefm-1217	194	18	.	.	PUNCT
arjefm-1217	195	1	board	board	NOUN
arjefm-1217	195	2	meetings	meeting	NOUN
arjefm-1217	195	3	and	and	CCONJ
arjefm-1217	195	4	financial	financial	ADJ
arjefm-1217	195	5	performance	performance	NOUN
arjefm-1217	195	6	of	of	ADP
arjefm-1217	195	7	insurance	insurance	NOUN
arjefm-1217	195	8	companies	company	NOUN
arjefm-1217	195	9	in	in	ADP
arjefm-1217	195	10	nigeria	nigeria	PROPN
arjefm-1217	195	11	.	.	PUNCT
arjefm-1217	196	1	european	european	PROPN
arjefm-1217	196	2	journal	journal	PROPN
arjefm-1217	196	3	of	of	ADP
arjefm-1217	196	4	accounting	accounting	NOUN
arjefm-1217	196	5	,	,	PUNCT
arjefm-1217	196	6	auditing	auditing	NOUN
arjefm-1217	196	7	and	and	CCONJ
arjefm-1217	196	8	finance	finance	NOUN
arjefm-1217	196	9	research	research	NOUN
arjefm-1217	196	10	,	,	PUNCT
arjefm-1217	196	11	7(9	7(9	NUM
arjefm-1217	196	12	)	)	PUNCT
arjefm-1217	196	13	,	,	PUNCT
arjefm-1217	196	14	1	1	NUM
arjefm-1217	196	15	-	-	SYM
arjefm-1217	196	16	16	16	NUM
arjefm-1217	196	17	.	.	PUNCT
arjefm-1217	197	1	arioglu	arioglu	PROPN
arjefm-1217	197	2	,	,	PUNCT
arjefm-1217	197	3	e.	e.	PROPN
arjefm-1217	197	4	(	(	PUNCT
arjefm-1217	197	5	2020	2020	NUM
arjefm-1217	197	6	)	)	PUNCT
arjefm-1217	197	7	.	.	PUNCT
arjefm-1217	198	1	the	the	DET
arjefm-1217	198	2	affiliations	affiliation	NOUN
arjefm-1217	198	3	and	and	CCONJ
arjefm-1217	198	4	characteristics	characteristic	NOUN
arjefm-1217	198	5	of	of	ADP
arjefm-1217	198	6	female	female	ADJ
arjefm-1217	198	7	directors	director	NOUN
arjefm-1217	198	8	and	and	CCONJ
arjefm-1217	198	9	earnings	earning	NOUN
arjefm-1217	198	10	management	management	NOUN
arjefm-1217	198	11	:	:	PUNCT
arjefm-1217	198	12	evidence	evidence	NOUN
arjefm-1217	198	13	from	from	ADP
arjefm-1217	198	14	turkey	turkey	PROPN
arjefm-1217	198	15	.	.	PUNCT
arjefm-1217	199	1	managerial	managerial	ADJ
arjefm-1217	199	2	auditing	auditing	NOUN
arjefm-1217	199	3	journal	journal	NOUN
arjefm-1217	199	4	,	,	PUNCT
arjefm-1217	199	5	35(7	35(7	NUM
arjefm-1217	199	6	)	)	PUNCT
arjefm-1217	199	7	,	,	PUNCT
arjefm-1217	199	8	927–953	927–953	NUM
arjefm-1217	199	9	.	.	PUNCT
arjefm-1217	199	10	augustine	augustine	PROPN
arjefm-1217	199	11	,	,	PUNCT
arjefm-1217	199	12	g.	g.	PROPN
arjefm-1217	199	13	(	(	PUNCT
arjefm-1217	199	14	2020	2020	NUM
arjefm-1217	199	15	)	)	PUNCT
arjefm-1217	199	16	.	.	PUNCT
arjefm-1217	200	1	impact	impact	NOUN
arjefm-1217	200	2	of	of	ADP
arjefm-1217	200	3	corporate	corporate	ADJ
arjefm-1217	200	4	board	board	NOUN
arjefm-1217	200	5	characteristics	characteristic	NOUN
arjefm-1217	200	6	on	on	ADP
arjefm-1217	200	7	the	the	DET
arjefm-1217	200	8	financial	financial	ADJ
arjefm-1217	200	9	performance	performance	NOUN
arjefm-1217	200	10	of	of	ADP
arjefm-1217	200	11	nigerian	nigerian	ADJ
arjefm-1217	200	12	quoted	quote	VERB
arjefm-1217	200	13	firms	firm	NOUN
arjefm-1217	200	14	2011	2011	NUM
arjefm-1217	200	15	-	-	SYM
arjefm-1217	200	16	2016	2016	NUM
arjefm-1217	200	17	.	.	PUNCT
arjefm-1217	201	1	international	international	ADJ
arjefm-1217	201	2	journal	journal	PROPN
arjefm-1217	201	3	of	of	ADP
arjefm-1217	201	4	business	business	PROPN
arjefm-1217	201	5	&	&	CCONJ
arjefm-1217	201	6	law	law	PROPN
arjefm-1217	201	7	research	research	NOUN
arjefm-1217	201	8	,	,	PUNCT
arjefm-1217	201	9	8(1	8(1	NOUN
arjefm-1217	201	10	)	)	PUNCT
arjefm-1217	201	11	,	,	PUNCT
arjefm-1217	201	12	144155	144155	NUM
arjefm-1217	201	13	.	.	PUNCT
arjefm-1217	202	1	awad	awad	PROPN
arjefm-1217	202	2	,	,	PUNCT
arjefm-1217	202	3	a.b	a.b	PROPN
arjefm-1217	202	4	.	.	PROPN
arjefm-1217	202	5	,	,	PUNCT
arjefm-1217	202	6	gharios	gharios	PROPN
arjefm-1217	202	7	,	,	PUNCT
arjefm-1217	202	8	r.	r.	PROPN
arjefm-1217	202	9	,	,	PUNCT
arjefm-1217	202	10	abu	abu	PROPN
arjefm-1217	202	11	-	-	PUNCT
arjefm-1217	202	12	khalaf	khalaf	PROPN
arjefm-1217	202	13	,	,	PUNCT
arjefm-1217	202	14	b.	b.	PROPN
arjefm-1217	202	15	,	,	PUNCT
arjefm-1217	202	16	&	&	CCONJ
arjefm-1217	202	17	seissian	seissian	PROPN
arjefm-1217	202	18	,	,	PUNCT
arjefm-1217	202	19	l.a	l.a	PROPN
arjefm-1217	202	20	.	.	PROPN
arjefm-1217	202	21	(	(	PUNCT
arjefm-1217	202	22	2024	2024	NUM
arjefm-1217	202	23	)	)	PUNCT
arjefm-1217	202	24	.	.	PUNCT
arjefm-1217	203	1	board	board	NOUN
arjefm-1217	203	2	characteristics	characteristic	NOUN
arjefm-1217	203	3	and	and	CCONJ
arjefm-1217	203	4	bank	bank	NOUN
arjefm-1217	203	5	stock	stock	NOUN
arjefm-1217	203	6	performance	performance	NOUN
arjefm-1217	203	7	:	:	PUNCT
arjefm-1217	203	8	empirical	empirical	ADJ
arjefm-1217	203	9	evidence	evidence	NOUN
arjefm-1217	203	10	from	from	ADP
arjefm-1217	203	11	the	the	DET
arjefm-1217	203	12	mena	mena	PROPN
arjefm-1217	203	13	region	region	PROPN
arjefm-1217	203	14	.	.	PUNCT
arjefm-1217	204	1	risks	risk	NOUN
arjefm-1217	204	2	12(3	12(3	NUM
arjefm-1217	204	3	)	)	PUNCT
arjefm-1217	204	4	,	,	PUNCT
arjefm-1217	204	5	81	81	NUM
arjefm-1217	204	6	.	.	PUNCT
arjefm-1217	205	1	bansal	bansal	NOUN
arjefm-1217	205	2	,	,	PUNCT
arjefm-1217	205	3	a.	a.	PROPN
arjefm-1217	205	4	,	,	PUNCT
arjefm-1217	205	5	samontaray	samontaray	VERB
arjefm-1217	205	6	,	,	PUNCT
arjefm-1217	205	7	d.	d.	PROPN
arjefm-1217	205	8	p.	p.	PROPN
arjefm-1217	205	9	,	,	PUNCT
arjefm-1217	205	10	aljalahma	aljalahma	PROPN
arjefm-1217	205	11	,	,	PUNCT
arjefm-1217	205	12	a.	a.	PROPN
arjefm-1217	205	13	k.	k.	PROPN
arjefm-1217	205	14	,	,	PUNCT
arjefm-1217	205	15	&	&	CCONJ
arjefm-1217	205	16	khadim	khadim	PROPN
arjefm-1217	205	17	,	,	PUNCT
arjefm-1217	205	18	m.	m.	NOUN
arjefm-1217	205	19	d.	d.	PROPN
arjefm-1217	205	20	(	(	PUNCT
arjefm-1217	205	21	2023	2023	NUM
arjefm-1217	205	22	)	)	PUNCT
arjefm-1217	205	23	.	.	PUNCT
arjefm-1217	206	1	does	do	AUX
arjefm-1217	206	2	the	the	DET
arjefm-1217	206	3	board	board	NOUN
arjefm-1217	206	4	influence	influence	VERB
arjefm-1217	206	5	the	the	DET
arjefm-1217	206	6	bank	bank	NOUN
arjefm-1217	206	7	’s	’s	PART
arjefm-1217	206	8	performance	performance	NOUN
arjefm-1217	206	9	?	?	PUNCT
arjefm-1217	207	1	an	an	DET
arjefm-1217	207	2	islamic	islamic	PROPN
arjefm-1217	207	3	&	&	CCONJ
arjefm-1217	207	4	commercial	commercial	ADJ
arjefm-1217	207	5	banking	banking	NOUN
arjefm-1217	207	6	experience	experience	NOUN
arjefm-1217	207	7	.	.	PUNCT
arjefm-1217	208	1	international	international	ADJ
arjefm-1217	208	2	journal	journal	PROPN
arjefm-1217	208	3	of	of	ADP
arjefm-1217	208	4	professional	professional	PROPN
arjefm-1217	208	5	business	business	PROPN
arjefm-1217	208	6	review	review	PROPN
arjefm-1217	208	7	,	,	PUNCT
arjefm-1217	208	8	8(3	8(3	NUM
arjefm-1217	208	9	)	)	PUNCT
arjefm-1217	208	10	,	,	PUNCT
arjefm-1217	208	11	e01080	e01080	NOUN
arjefm-1217	208	12	-	-	PUNCT
arjefm-1217	208	13	e01080	e01080	PROPN
arjefm-1217	208	14	.	.	PUNCT
arjefm-1217	208	15	bekiaris	bekiaris	PROPN
arjefm-1217	208	16	,	,	PUNCT
arjefm-1217	208	17	m.	m.	NOUN
arjefm-1217	208	18	(	(	PUNCT
arjefm-1217	208	19	2021	2021	NUM
arjefm-1217	208	20	)	)	PUNCT
arjefm-1217	208	21	.	.	PUNCT
arjefm-1217	209	1	board	board	NOUN
arjefm-1217	209	2	structure	structure	NOUN
arjefm-1217	209	3	and	and	CCONJ
arjefm-1217	209	4	firm	firm	ADJ
arjefm-1217	209	5	performance	performance	NOUN
arjefm-1217	209	6	:	:	PUNCT
arjefm-1217	209	7	an	an	DET
arjefm-1217	209	8	empirical	empirical	ADJ
arjefm-1217	209	9	study	study	NOUN
arjefm-1217	209	10	of	of	ADP
arjefm-1217	209	11	greek	greek	ADJ
arjefm-1217	209	12	systematic	systematic	ADJ
arjefm-1217	209	13	banks	bank	NOUN
arjefm-1217	209	14	.	.	PUNCT
arjefm-1217	210	1	journal	journal	NOUN
arjefm-1217	210	2	of	of	ADP
arjefm-1217	210	3	accounting	accounting	NOUN
arjefm-1217	210	4	and	and	CCONJ
arjefm-1217	210	5	taxation	taxation	NOUN
arjefm-1217	210	6	,	,	PUNCT
arjefm-1217	210	7	13(2	13(2	PROPN
arjefm-1217	210	8	)	)	PUNCT
arjefm-1217	210	9	,	,	PUNCT
arjefm-1217	210	10	110	110	NUM
arjefm-1217	210	11	-	-	SYM
arjefm-1217	210	12	121	121	NUM
arjefm-1217	210	13	.	.	PUNCT
arjefm-1217	211	1	bunyaminua	bunyaminua	NOUN
arjefm-1217	211	2	,	,	PUNCT
arjefm-1217	211	3	a.	a.	PROPN
arjefm-1217	211	4	,	,	PUNCT
arjefm-1217	211	5	yakubu	yakubu	PROPN
arjefm-1217	211	6	,	,	PUNCT
arjefm-1217	211	7	i.n	i.n	PROPN
arjefm-1217	211	8	.	.	PROPN
arjefm-1217	211	9	,	,	PUNCT
arjefm-1217	211	10	&	&	CCONJ
arjefm-1217	211	11	oumarou	oumarou	PROPN
arjefm-1217	211	12	,	,	PUNCT
arjefm-1217	211	13	s.	s.	PROPN
arjefm-1217	211	14	(	(	PUNCT
arjefm-1217	211	15	2025	2025	NUM
arjefm-1217	211	16	)	)	PUNCT
arjefm-1217	211	17	.	.	PUNCT
arjefm-1217	212	1	the	the	DET
arjefm-1217	212	2	impact	impact	NOUN
arjefm-1217	212	3	of	of	ADP
arjefm-1217	212	4	board	board	NOUN
arjefm-1217	212	5	attributes	attribute	NOUN
arjefm-1217	212	6	and	and	CCONJ
arjefm-1217	212	7	ownership	ownership	NOUN
arjefm-1217	212	8	concentration	concentration	NOUN
arjefm-1217	212	9	on	on	ADP
arjefm-1217	212	10	firm	firm	ADJ
arjefm-1217	212	11	market	market	NOUN
arjefm-1217	212	12	value	value	NOUN
arjefm-1217	212	13	:	:	PUNCT
arjefm-1217	212	14	empirical	empirical	ADJ
arjefm-1217	212	15	evidence	evidence	NOUN
arjefm-1217	212	16	from	from	ADP
arjefm-1217	212	17	an	an	DET
arjefm-1217	212	18	emerging	emerge	VERB
arjefm-1217	212	19	market	market	NOUN
arjefm-1217	212	20	.	.	PUNCT
arjefm-1217	213	1	cogent	cogent	NOUN
arjefm-1217	213	2	business	business	PROPN
arjefm-1217	213	3	&	&	CCONJ
arjefm-1217	213	4	management	management	PROPN
arjefm-1217	213	5	,	,	PUNCT
arjefm-1217	213	6	12(1	12(1	NUM
arjefm-1217	213	7	)	)	PUNCT
arjefm-1217	213	8	,	,	PUNCT
arjefm-1217	213	9	2437147	2437147	NUM
arjefm-1217	213	10	.	.	PUNCT
arjefm-1217	214	1	che	che	VERB
arjefm-1217	214	2	-	-	PROPN
arjefm-1217	214	3	ahmad	ahmad	PROPN
arjefm-1217	214	4	f.	f.	PROPN
arjefm-1217	214	5	,	,	PUNCT
arjefm-1217	214	6	&	&	CCONJ
arjefm-1217	214	7	chandren	chandren	PROPN
arjefm-1217	214	8	,	,	PUNCT
arjefm-1217	214	9	f.	f.	PROPN
arjefm-1217	214	10	(	(	PUNCT
arjefm-1217	214	11	2018	2018	NUM
arjefm-1217	214	12	)	)	PUNCT
arjefm-1217	214	13	.	.	PUNCT
arjefm-1217	215	1	board	board	NOUN
arjefm-1217	215	2	structure	structure	NOUN
arjefm-1217	215	3	on	on	ADP
arjefm-1217	215	4	the	the	DET
arjefm-1217	215	5	financial	financial	ADJ
arjefm-1217	215	6	performance	performance	NOUN
arjefm-1217	215	7	of	of	ADP
arjefm-1217	215	8	348	348	NUM
arjefm-1217	215	9	firms	firm	NOUN
arjefm-1217	215	10	quoted	quote	VERB
arjefm-1217	215	11	on	on	ADP
arjefm-1217	215	12	australian	australian	ADJ
arjefm-1217	215	13	stock	stock	NOUN
arjefm-1217	215	14	exchange	exchange	NOUN
arjefm-1217	215	15	for	for	ADP
arjefm-1217	215	16	2012	2012	NUM
arjefm-1217	215	17	-	-	SYM
arjefm-1217	215	18	2017	2017	NUM
arjefm-1217	215	19	.	.	PUNCT
arjefm-1217	216	1	academic	academic	ADJ
arjefm-1217	216	2	journal	journal	NOUN
arjefm-1217	216	3	of	of	ADP
arjefm-1217	216	4	interdisciplinary	interdisciplinary	ADJ
arjefm-1217	216	5	studies	study	NOUN
arjefm-1217	216	6	,	,	PUNCT
arjefm-1217	216	7	4(1	4(1	NOUN
arjefm-1217	216	8	)	)	PUNCT
arjefm-1217	216	9	,	,	PUNCT
arjefm-1217	216	10	283	283	NUM
arjefm-1217	216	11	-	-	SYM
arjefm-1217	216	12	290	290	NUM
arjefm-1217	216	13	.	.	PUNCT
arjefm-1217	217	1	chukwu	chukwu	NOUN
arjefm-1217	217	2	,	,	PUNCT
arjefm-1217	217	3	g.t	g.t	PROPN
arjefm-1217	217	4	&	&	CCONJ
arjefm-1217	217	5	nwabochi	nwabochi	PROPN
arjefm-1217	217	6	,	,	PUNCT
arjefm-1217	217	7	n.	n.	NOUN
arjefm-1217	217	8	(	(	PUNCT
arjefm-1217	217	9	2019	2019	NUM
arjefm-1217	217	10	)	)	PUNCT
arjefm-1217	217	11	.	.	PUNCT
arjefm-1217	218	1	audit	audit	NOUN
arjefm-1217	218	2	committee	committee	NOUN
arjefm-1217	218	3	characteristics	characteristic	NOUN
arjefm-1217	218	4	and	and	CCONJ
arjefm-1217	218	5	timeliness	timeliness	NOUN
arjefm-1217	218	6	of	of	ADP
arjefm-1217	218	7	corporate	corporate	ADJ
arjefm-1217	218	8	financial	financial	ADJ
arjefm-1217	218	9	reporting	reporting	NOUN
arjefm-1217	218	10	in	in	ADP
arjefm-1217	218	11	the	the	DET
arjefm-1217	218	12	nigerian	nigerian	ADJ
arjefm-1217	218	13	insurance	insurance	NOUN
arjefm-1217	218	14	industry	industry	NOUN
arjefm-1217	218	15	.	.	PUNCT
arjefm-1217	219	1	international	international	ADJ
arjefm-1217	219	2	journal	journal	PROPN
arjefm-1217	219	3	of	of	ADP
arjefm-1217	219	4	managerial	managerial	ADJ
arjefm-1217	219	5	studies	study	NOUN
arjefm-1217	219	6	and	and	CCONJ
arjefm-1217	219	7	research	research	NOUN
arjefm-1217	219	8	,	,	PUNCT
arjefm-1217	219	9	7(4	7(4	NUM
arjefm-1217	219	10	)	)	PUNCT
arjefm-1217	219	11	,	,	PUNCT
arjefm-1217	219	12	86	86	NUM
arjefm-1217	219	13	-	-	SYM
arjefm-1217	219	14	95	95	NUM
arjefm-1217	219	15	.	.	PUNCT
arjefm-1217	220	1	dinh	dinh	PROPN
arjefm-1217	220	2	,	,	PUNCT
arjefm-1217	220	3	p.h	p.h	PROPN
arjefm-1217	220	4	.	.	PROPN
arjefm-1217	220	5	,	,	PUNCT
arjefm-1217	220	6	dang	dang	PROPN
arjefm-1217	220	7	,	,	PUNCT
arjefm-1217	220	8	t.h	t.h	PROPN
arjefm-1217	220	9	.	.	PROPN
arjefm-1217	220	10	,	,	PUNCT
arjefm-1217	220	11	&	&	CCONJ
arjefm-1217	220	12	trinh	trinh	PROPN
arjefm-1217	220	13	,	,	PUNCT
arjefm-1217	220	14	n.m	n.m	PROPN
arjefm-1217	220	15	.	.	PROPN
arjefm-1217	220	16	(	(	PUNCT
arjefm-1217	220	17	2025	2025	NUM
arjefm-1217	220	18	)	)	PUNCT
arjefm-1217	220	19	.	.	PUNCT
arjefm-1217	221	1	the	the	DET
arjefm-1217	221	2	impact	impact	NOUN
arjefm-1217	221	3	of	of	ADP
arjefm-1217	221	4	board	board	NOUN
arjefm-1217	221	5	characteristics	characteristic	NOUN
arjefm-1217	221	6	on	on	ADP
arjefm-1217	221	7	business	business	NOUN
arjefm-1217	221	8	performance	performance	NOUN
arjefm-1217	221	9	in	in	ADP
arjefm-1217	221	10	the	the	DET
arjefm-1217	221	11	4.0	4.0	NUM
arjefm-1217	221	12	era	era	NOUN
arjefm-1217	221	13	:	:	PUNCT
arjefm-1217	221	14	empirical	empirical	ADJ
arjefm-1217	221	15	research	research	NOUN
arjefm-1217	221	16	from	from	ADP
arjefm-1217	221	17	banks	bank	NOUN
arjefm-1217	221	18	listed	list	VERB
arjefm-1217	221	19	on	on	ADP
arjefm-1217	221	20	the	the	DET
arjefm-1217	221	21	vietnamese	vietnamese	ADJ
arjefm-1217	221	22	stock	stock	NOUN
arjefm-1217	221	23	exchange	exchange	PROPN
arjefm-1217	221	24	.	.	PUNCT
arjefm-1217	222	1	6th	6th	ADJ
arjefm-1217	222	2	international	international	ADJ
arjefm-1217	222	3	conference	conference	NOUN
arjefm-1217	222	4	on	on	ADP
arjefm-1217	222	5	industry	industry	NOUN
arjefm-1217	222	6	4.0	4.0	NUM
arjefm-1217	222	7	and	and	CCONJ
arjefm-1217	222	8	smart	smart	ADJ
arjefm-1217	222	9	manufacturing	manufacturing	NOUN
arjefm-1217	222	10	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	222	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	222	12	american	american	PROPN
arjefm-1217	222	13	research	research	PROPN
arjefm-1217	222	14	journal	journal	PROPN
arjefm-1217	222	15	of	of	ADP
arjefm-1217	222	16	economics	economic	NOUN
arjefm-1217	222	17	,	,	PUNCT
arjefm-1217	222	18	finance	finance	NOUN
arjefm-1217	222	19	and	and	CCONJ
arjefm-1217	222	20	management	management	NOUN
arjefm-1217	222	21	volume	volume	NOUN
arjefm-1217	222	22	13	13	NUM
arjefm-1217	222	23	issue	issue	NOUN
arjefm-1217	222	24	2	2	NUM
arjefm-1217	222	25	,	,	PUNCT
arjefm-1217	222	26	april	april	PROPN
arjefm-1217	222	27	-	-	PUNCT
arjefm-1217	222	28	june	june	PROPN
arjefm-1217	222	29	2025	2025	NUM
arjefm-1217	222	30	issn	issn	PROPN
arjefm-1217	222	31	:	:	PUNCT
arjefm-1217	222	32	2836	2836	NUM
arjefm-1217	222	33	-	-	SYM
arjefm-1217	222	34	9416	9416	NUM
arjefm-1217	222	35	impact	impact	NOUN
arjefm-1217	222	36	factor	factor	NOUN
arjefm-1217	222	37	:	:	PUNCT
arjefm-1217	222	38	6.41	6.41	NUM
arjefm-1217	222	39	journal	journal	NOUN
arjefm-1217	222	40	homepage	homepage	NOUN
arjefm-1217	222	41	:	:	PUNCT
arjefm-1217	222	42	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	222	43	email	email	NOUN
arjefm-1217	222	44	:	:	PUNCT
arjefm-1217	223	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	223	2	official	official	ADJ
arjefm-1217	223	3	journal	journal	PROPN
arjefm-1217	223	4	of	of	ADP
arjefm-1217	223	5	america	america	PROPN
arjefm-1217	223	6	serial	serial	PROPN
arjefm-1217	223	7	publication	publication	NOUN
arjefm-1217	223	8	american	american	PROPN
arjefm-1217	223	9	research	research	PROPN
arjefm-1217	223	10	journal	journal	PROPN
arjefm-1217	223	11	of	of	ADP
arjefm-1217	223	12	economics	economic	NOUN
arjefm-1217	223	13	,	,	PUNCT
arjefm-1217	223	14	finance	finance	NOUN
arjefm-1217	223	15	and	and	CCONJ
arjefm-1217	223	16	management	management	NOUN
arjefm-1217	223	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	223	18	,	,	PUNCT
arjefm-1217	223	19	email	email	NOUN
arjefm-1217	223	20	:	:	PUNCT
arjefm-1217	223	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	224	1	91	91	NUM
arjefm-1217	225	1	|	|	ADV
arjefm-1217	225	2	p	p	X
arjefm-1217	225	3	a	a	DET
arjefm-1217	225	4	g	g	NOUN
arjefm-1217	225	5	e	e	NOUN
arjefm-1217	225	6	emeka	emeka	PROPN
arjefm-1217	225	7	-	-	PUNCT
arjefm-1217	225	8	nwokeji	nwokeji	PROPN
arjefm-1217	225	9	,	,	PUNCT
arjefm-1217	225	10	n.a	n.a	PROPN
arjefm-1217	225	11	.	.	PROPN
arjefm-1217	225	12	,	,	PUNCT
arjefm-1217	225	13	&	&	CCONJ
arjefm-1217	225	14	agubata	agubata	PROPN
arjefm-1217	225	15	s.n	s.n	PROPN
arjefm-1217	225	16	.	.	PROPN
arjefm-1217	225	17	(	(	PUNCT
arjefm-1217	225	18	2019	2019	NUM
arjefm-1217	225	19	)	)	PUNCT
arjefm-1217	225	20	.	.	PUNCT
arjefm-1217	226	1	board	board	NOUN
arjefm-1217	226	2	attributes	attribute	NOUN
arjefm-1217	226	3	and	and	CCONJ
arjefm-1217	226	4	corporate	corporate	ADJ
arjefm-1217	226	5	performance	performance	NOUN
arjefm-1217	226	6	:	:	PUNCT
arjefm-1217	226	7	evidence	evidence	NOUN
arjefm-1217	226	8	from	from	ADP
arjefm-1217	226	9	non	non	ADJ
arjefm-1217	226	10	-	-	ADJ
arjefm-1217	226	11	financial	financial	ADJ
arjefm-1217	226	12	firms	firm	NOUN
arjefm-1217	226	13	in	in	ADP
arjefm-1217	226	14	nigeria	nigeria	PROPN
arjefm-1217	226	15	.	.	PUNCT
arjefm-1217	227	1	journal	journal	PROPN
arjefm-1217	227	2	of	of	ADP
arjefm-1217	227	3	economics	economic	NOUN
arjefm-1217	227	4	and	and	CCONJ
arjefm-1217	227	5	business	business	NOUN
arjefm-1217	227	6	,	,	PUNCT
arjefm-1217	227	7	2(2	2(2	NUM
arjefm-1217	227	8	)	)	PUNCT
arjefm-1217	227	9	,	,	PUNCT
arjefm-1217	227	10	205	205	NUM
arjefm-1217	227	11	-	-	SYM
arjefm-1217	227	12	217	217	NUM
arjefm-1217	227	13	.	.	PUNCT
arjefm-1217	228	1	enofe	enofe	ADJ
arjefm-1217	228	2	,	,	PUNCT
arjefm-1217	228	3	a.	a.	NOUN
arjefm-1217	228	4	,	,	PUNCT
arjefm-1217	228	5	&	&	CCONJ
arjefm-1217	228	6	igbinoba	igbinoba	NOUN
arjefm-1217	228	7	,	,	PUNCT
arjefm-1217	228	8	w.	w.	NOUN
arjefm-1217	228	9	(	(	PUNCT
arjefm-1217	228	10	2020	2020	NUM
arjefm-1217	228	11	)	)	PUNCT
arjefm-1217	228	12	.	.	PUNCT
arjefm-1217	229	1	impact	impact	NOUN
arjefm-1217	229	2	of	of	ADP
arjefm-1217	229	3	board	board	NOUN
arjefm-1217	229	4	characteristics	characteristic	NOUN
arjefm-1217	229	5	on	on	ADP
arjefm-1217	229	6	audit	audit	NOUN
arjefm-1217	229	7	quality	quality	NOUN
arjefm-1217	229	8	in	in	ADP
arjefm-1217	229	9	nigeria	nigeria	PROPN
arjefm-1217	229	10	.	.	PUNCT
arjefm-1217	230	1	international	international	ADJ
arjefm-1217	230	2	journal	journal	PROPN
arjefm-1217	230	3	of	of	ADP
arjefm-1217	230	4	academic	academic	ADJ
arjefm-1217	230	5	research	research	NOUN
arjefm-1217	230	6	in	in	ADP
arjefm-1217	230	7	accounting	accounting	NOUN
arjefm-1217	230	8	,	,	PUNCT
arjefm-1217	230	9	finance	finance	NOUN
arjefm-1217	230	10	and	and	CCONJ
arjefm-1217	230	11	management	management	NOUN
arjefm-1217	230	12	sciences	science	NOUN
arjefm-1217	230	13	,	,	PUNCT
arjefm-1217	230	14	8(3	8(3	NUM
arjefm-1217	230	15	)	)	PUNCT
arjefm-1217	230	16	,	,	PUNCT
arjefm-1217	230	17	101	101	NUM
arjefm-1217	230	18	-	-	SYM
arjefm-1217	230	19	115	115	NUM
arjefm-1217	230	20	.	.	PUNCT
arjefm-1217	231	1	hussain	hussain	PROPN
arjefm-1217	231	2	,	,	PUNCT
arjefm-1217	231	3	n.	n.	NOUN
arjefm-1217	231	4	,	,	PUNCT
arjefm-1217	231	5	rigoni	rigoni	PROPN
arjefm-1217	231	6	,	,	PUNCT
arjefm-1217	231	7	u.	u.	PROPN
arjefm-1217	231	8	,	,	PUNCT
arjefm-1217	231	9	&	&	CCONJ
arjefm-1217	231	10	orij	orij	PROPN
arjefm-1217	231	11	,	,	PUNCT
arjefm-1217	231	12	r.	r.	PROPN
arjefm-1217	231	13	(	(	PUNCT
arjefm-1217	231	14	2023	2023	NUM
arjefm-1217	231	15	)	)	PUNCT
arjefm-1217	231	16	.	.	PUNCT
arjefm-1217	232	1	ceo	ceo	NOUN
arjefm-1217	232	2	duality	duality	NOUN
arjefm-1217	232	3	and	and	CCONJ
arjefm-1217	232	4	corporate	corporate	ADJ
arjefm-1217	232	5	sustainability	sustainability	NOUN
arjefm-1217	232	6	performance	performance	NOUN
arjefm-1217	232	7	:	:	PUNCT
arjefm-1217	232	8	empirical	empirical	ADJ
arjefm-1217	232	9	evidence	evidence	NOUN
arjefm-1217	232	10	from	from	ADP
arjefm-1217	232	11	europe	europe	PROPN
arjefm-1217	232	12	.	.	PUNCT
arjefm-1217	233	1	sustainability	sustainability	NOUN
arjefm-1217	233	2	accounting	accounting	NOUN
arjefm-1217	233	3	,	,	PUNCT
arjefm-1217	233	4	management	management	NOUN
arjefm-1217	233	5	and	and	CCONJ
arjefm-1217	233	6	policy	policy	NOUN
arjefm-1217	233	7	journal	journal	NOUN
arjefm-1217	233	8	,	,	PUNCT
arjefm-1217	233	9	14(1	14(1	NUM
arjefm-1217	233	10	)	)	PUNCT
arjefm-1217	233	11	,	,	PUNCT
arjefm-1217	233	12	56	56	NUM
arjefm-1217	233	13	-	-	SYM
arjefm-1217	233	14	77	77	NUM
arjefm-1217	233	15	.	.	PUNCT
arjefm-1217	234	1	isa	isa	PROPN
arjefm-1217	234	2	-	-	PROPN
arjefm-1217	234	3	usman	usman	ADJ
arjefm-1217	234	4	,	,	PUNCT
arjefm-1217	234	5	n.	n.	NOUN
arjefm-1217	234	6	,	,	PUNCT
arjefm-1217	234	7	zakariya'u	zakariya'u	NUM
arjefm-1217	234	8	,	,	PUNCT
arjefm-1217	234	9	e.	e.	PROPN
arjefm-1217	234	10	,	,	PUNCT
arjefm-1217	234	11	&	&	CCONJ
arjefm-1217	234	12	murtala	murtala	PROPN
arjefm-1217	234	13	,	,	PUNCT
arjefm-1217	234	14	h.	h.	PROPN
arjefm-1217	234	15	(	(	PUNCT
arjefm-1217	234	16	2019	2019	NUM
arjefm-1217	234	17	)	)	PUNCT
arjefm-1217	234	18	.	.	PUNCT
arjefm-1217	235	1	impact	impact	NOUN
arjefm-1217	235	2	of	of	ADP
arjefm-1217	235	3	board	board	NOUN
arjefm-1217	235	4	characteristic	characteristic	ADJ
arjefm-1217	235	5	on	on	ADP
arjefm-1217	235	6	firm	firm	ADJ
arjefm-1217	235	7	performance	performance	NOUN
arjefm-1217	235	8	of	of	ADP
arjefm-1217	235	9	non	non	ADJ
arjefm-1217	235	10	-	-	ADJ
arjefm-1217	235	11	financial	financial	ADJ
arjefm-1217	235	12	listed	list	VERB
arjefm-1217	235	13	companies	company	NOUN
arjefm-1217	235	14	in	in	ADP
arjefm-1217	235	15	nigeria	nigeria	PROPN
arjefm-1217	235	16	.	.	PUNCT
arjefm-1217	236	1	business	business	NOUN
arjefm-1217	236	2	and	and	CCONJ
arjefm-1217	236	3	economic	economic	ADJ
arjefm-1217	236	4	horizons	horizon	NOUN
arjefm-1217	236	5	,	,	PUNCT
arjefm-1217	236	6	14(3	14(3	NUM
arjefm-1217	236	7	)	)	PUNCT
arjefm-1217	236	8	,	,	PUNCT
arjefm-1217	236	9	587	587	NUM
arjefm-1217	236	10	-	-	SYM
arjefm-1217	236	11	614	614	NUM
arjefm-1217	236	12	.	.	PUNCT
arjefm-1217	237	1	islam	islam	PROPN
arjefm-1217	237	2	,	,	PUNCT
arjefm-1217	237	3	k.m	k.m	PROPN
arjefm-1217	237	4	.	.	PROPN
arjefm-1217	237	5	pervej	pervej	PROPN
arjefm-1217	237	6	,	,	PUNCT
arjefm-1217	237	7	s.	s.	PROPN
arjefm-1217	237	8	,	,	PUNCT
arjefm-1217	237	9	&	&	CCONJ
arjefm-1217	237	10	lee	lee	PROPN
arjefm-1217	237	11	,	,	PUNCT
arjefm-1217	237	12	y.	y.	PROPN
arjefm-1217	237	13	(	(	PUNCT
arjefm-1217	237	14	2022	2022	NUM
arjefm-1217	237	15	)	)	PUNCT
arjefm-1217	237	16	.	.	PUNCT
arjefm-1217	238	1	the	the	DET
arjefm-1217	238	2	impact	impact	NOUN
arjefm-1217	238	3	of	of	ADP
arjefm-1217	238	4	board	board	NOUN
arjefm-1217	238	5	characteristics	characteristic	NOUN
arjefm-1217	238	6	on	on	ADP
arjefm-1217	238	7	firm	firm	NOUN
arjefm-1217	238	8	’s	’s	PART
arjefm-1217	238	9	financial	financial	ADJ
arjefm-1217	238	10	performance	performance	NOUN
arjefm-1217	238	11	:	:	PUNCT
arjefm-1217	238	12	a	a	DET
arjefm-1217	238	13	study	study	NOUN
arjefm-1217	238	14	on	on	ADP
arjefm-1217	238	15	non	non	ADJ
arjefm-1217	238	16	-	-	ADJ
arjefm-1217	238	17	bank	bank	ADJ
arjefm-1217	238	18	financial	financial	ADJ
arjefm-1217	238	19	institutions	institution	NOUN
arjefm-1217	238	20	of	of	ADP
arjefm-1217	238	21	bangladesh	bangladesh	PROPN
arjefm-1217	238	22	.	.	PUNCT
arjefm-1217	239	1	international	international	ADJ
arjefm-1217	239	2	journal	journal	PROPN
arjefm-1217	239	3	of	of	ADP
arjefm-1217	239	4	science	science	NOUN
arjefm-1217	239	5	and	and	CCONJ
arjefm-1217	239	6	business	business	NOUN
arjefm-1217	239	7	,	,	PUNCT
arjefm-1217	239	8	12(1	12(1	NUM
arjefm-1217	239	9	)	)	PUNCT
arjefm-1217	239	10	,	,	PUNCT
arjefm-1217	239	11	58	58	NUM
arjefm-1217	239	12	-	-	SYM
arjefm-1217	239	13	69	69	NUM
arjefm-1217	239	14	.	.	PUNCT
arjefm-1217	240	1	jan	jan	PROPN
arjefm-1217	240	2	,	,	PUNCT
arjefm-1217	240	3	e.	e.	PROPN
arjefm-1217	240	4	,	,	PUNCT
arjefm-1217	240	5	charl	charl	PROPN
arjefm-1217	240	6	de	de	PROPN
arjefm-1217	240	7	villiers	villiers	PROPN
arjefm-1217	240	8	,	,	PUNCT
arjefm-1217	240	9	r.	r.	PROPN
arjefm-1217	240	10	,	,	PUNCT
arjefm-1217	240	11	&	&	CCONJ
arjefm-1217	240	12	guenther	guenther	PROPN
arjefm-1217	240	13	,	,	PUNCT
arjefm-1217	240	14	l.	l.	PROPN
arjefm-1217	240	15	(	(	PUNCT
arjefm-1217	240	16	2020	2020	NUM
arjefm-1217	240	17	)	)	PUNCT
arjefm-1217	240	18	.	.	PUNCT
arjefm-1217	241	1	board	board	NOUN
arjefm-1217	241	2	characteristics	characteristic	NOUN
arjefm-1217	241	3	and	and	CCONJ
arjefm-1217	241	4	corporate	corporate	ADJ
arjefm-1217	241	5	social	social	ADJ
arjefm-1217	241	6	responsibility	responsibility	NOUN
arjefm-1217	241	7	in	in	ADP
arjefm-1217	241	8	germany	germany	PROPN
arjefm-1217	241	9	from	from	ADP
arjefm-1217	241	10	2011	2011	NUM
arjefm-1217	241	11	-	-	SYM
arjefm-1217	241	12	2018	2018	NUM
arjefm-1217	241	13	.	.	PUNCT
arjefm-1217	242	1	iimb	iimb	PROPN
arjefm-1217	242	2	management	management	PROPN
arjefm-1217	242	3	review	review	PROPN
arjefm-1217	242	4	,	,	PUNCT
arjefm-1217	242	5	28(3	28(3	NUM
arjefm-1217	242	6	)	)	PUNCT
arjefm-1217	242	7	,	,	PUNCT
arjefm-1217	242	8	160	160	NUM
arjefm-1217	242	9	-	-	SYM
arjefm-1217	242	10	169	169	NUM
arjefm-1217	242	11	.	.	PUNCT
arjefm-1217	243	1	johennesse	johennesse	PROPN
arjefm-1217	243	2	,	,	PUNCT
arjefm-1217	243	3	l.c	l.c	PROPN
arjefm-1217	243	4	.	.	PROPN
arjefm-1217	243	5	,	,	PUNCT
arjefm-1217	243	6	&	&	CCONJ
arjefm-1217	243	7	budidarma	budidarma	PROPN
arjefm-1217	243	8	,	,	PUNCT
arjefm-1217	243	9	g.m	g.m	PROPN
arjefm-1217	243	10	.	.	PROPN
arjefm-1217	243	11	(	(	PUNCT
arjefm-1217	243	12	2022	2022	NUM
arjefm-1217	243	13	)	)	PUNCT
arjefm-1217	243	14	.	.	PUNCT
arjefm-1217	244	1	board	board	NOUN
arjefm-1217	244	2	characteristics	characteristic	NOUN
arjefm-1217	244	3	and	and	CCONJ
arjefm-1217	244	4	bank	bank	NOUN
arjefm-1217	244	5	performance	performance	NOUN
arjefm-1217	244	6	:	:	PUNCT
arjefm-1217	244	7	which	which	DET
arjefm-1217	244	8	factor	factor	NOUN
arjefm-1217	244	9	is	be	AUX
arjefm-1217	244	10	more	more	ADV
arjefm-1217	244	11	important	important	ADJ
arjefm-1217	244	12	?	?	PUNCT
arjefm-1217	245	1	indonesian	indonesian	ADJ
arjefm-1217	245	2	journal	journal	PROPN
arjefm-1217	245	3	of	of	ADP
arjefm-1217	245	4	business	business	NOUN
arjefm-1217	245	5	analytics	analytic	NOUN
arjefm-1217	245	6	(	(	PUNCT
arjefm-1217	245	7	ijba	ijba	PROPN
arjefm-1217	245	8	)	)	PUNCT
arjefm-1217	245	9	,	,	PUNCT
arjefm-1217	245	10	2(1	2(1	NUM
arjefm-1217	245	11	)	)	PUNCT
arjefm-1217	245	12	,	,	PUNCT
arjefm-1217	245	13	1	1	NUM
arjefm-1217	245	14	-	-	SYM
arjefm-1217	245	15	12	12	NUM
arjefm-1217	245	16	.	.	PUNCT
arjefm-1217	246	1	kanakriyah	kanakriyah	PROPN
arjefm-1217	246	2	,	,	PUNCT
arjefm-1217	246	3	r.	r.	PROPN
arjefm-1217	246	4	(	(	PUNCT
arjefm-1217	246	5	2021	2021	NUM
arjefm-1217	246	6	)	)	PUNCT
arjefm-1217	246	7	.	.	PUNCT
arjefm-1217	247	1	the	the	DET
arjefm-1217	247	2	impact	impact	NOUN
arjefm-1217	247	3	of	of	ADP
arjefm-1217	247	4	board	board	NOUN
arjefm-1217	247	5	of	of	ADP
arjefm-1217	247	6	directors	director	NOUN
arjefm-1217	247	7	’	'	PUNCT
arjefm-1217	247	8	characteristics	characteristic	NOUN
arjefm-1217	247	9	on	on	ADP
arjefm-1217	247	10	firm	firm	ADJ
arjefm-1217	247	11	performance	performance	NOUN
arjefm-1217	247	12	;	;	PUNCT
arjefm-1217	247	13	a	a	DET
arjefm-1217	247	14	case	case	NOUN
arjefm-1217	247	15	study	study	NOUN
arjefm-1217	247	16	in	in	ADP
arjefm-1217	247	17	jordan	jordan	PROPN
arjefm-1217	247	18	.	.	PUNCT
arjefm-1217	248	1	journal	journal	PROPN
arjefm-1217	248	2	of	of	ADP
arjefm-1217	248	3	asian	asian	ADJ
arjefm-1217	248	4	finance	finance	NOUN
arjefm-1217	248	5	,	,	PUNCT
arjefm-1217	248	6	economics	economic	NOUN
arjefm-1217	248	7	and	and	CCONJ
arjefm-1217	248	8	business	business	NOUN
arjefm-1217	248	9	,	,	PUNCT
arjefm-1217	248	10	8(3	8(3	NUM
arjefm-1217	248	11	)	)	PUNCT
arjefm-1217	248	12	,	,	PUNCT
arjefm-1217	248	13	03410350	03410350	NUM
arjefm-1217	248	14	.	.	PUNCT
arjefm-1217	249	1	khatib	khatib	PROPN
arjefm-1217	249	2	,	,	PUNCT
arjefm-1217	249	3	s.	s.	PROPN
arjefm-1217	249	4	f.	f.	PROPN
arjefm-1217	249	5	,	,	PUNCT
arjefm-1217	249	6	&	&	CCONJ
arjefm-1217	249	7	nour	nour	PROPN
arjefm-1217	249	8	,	,	PUNCT
arjefm-1217	249	9	a.	a.	PROPN
arjefm-1217	249	10	n.	n.	PROPN
arjefm-1217	249	11	i.	i.	PROPN
arjefm-1217	249	12	(	(	PUNCT
arjefm-1217	249	13	2021	2021	NUM
arjefm-1217	249	14	)	)	PUNCT
arjefm-1217	249	15	.	.	PUNCT
arjefm-1217	250	1	the	the	DET
arjefm-1217	250	2	impact	impact	NOUN
arjefm-1217	250	3	of	of	ADP
arjefm-1217	250	4	corporate	corporate	ADJ
arjefm-1217	250	5	governance	governance	NOUN
arjefm-1217	250	6	on	on	ADP
arjefm-1217	250	7	firm	firm	ADJ
arjefm-1217	250	8	performance	performance	NOUN
arjefm-1217	250	9	during	during	ADP
arjefm-1217	250	10	the	the	DET
arjefm-1217	250	11	covid-19pandemic	covid-19pandemic	NOUN
arjefm-1217	250	12	:	:	PUNCT
arjefm-1217	250	13	evidence	evidence	NOUN
arjefm-1217	250	14	from	from	ADP
arjefm-1217	250	15	malaysia	malaysia	PROPN
arjefm-1217	250	16	.	.	PUNCT
arjefm-1217	251	1	journal	journal	PROPN
arjefm-1217	251	2	of	of	ADP
arjefm-1217	251	3	asian	asian	ADJ
arjefm-1217	251	4	finance	finance	NOUN
arjefm-1217	251	5	,	,	PUNCT
arjefm-1217	251	6	economics	economic	NOUN
arjefm-1217	251	7	and	and	CCONJ
arjefm-1217	251	8	business	business	NOUN
arjefm-1217	251	9	,	,	PUNCT
arjefm-1217	251	10	8(2	8(2	NUM
arjefm-1217	251	11	)	)	PUNCT
arjefm-1217	251	12	,	,	PUNCT
arjefm-1217	251	13	0943–0952	0943–0952	NOUN
arjefm-1217	251	14	.	.	PUNCT
arjefm-1217	252	1	li	li	PROPN
arjefm-1217	252	2	,	,	PUNCT
arjefm-1217	252	3	b.	b.	PROPN
arjefm-1217	252	4	,	,	PUNCT
arjefm-1217	252	5	qizi	qizi	PROPN
arjefm-1217	252	6	,	,	PUNCT
arjefm-1217	252	7	z.	z.	PROPN
arjefm-1217	252	8	,	,	PUNCT
arjefm-1217	252	9	shahab	shahab	PROPN
arjefm-1217	252	10	,	,	PUNCT
arjefm-1217	252	11	y.	y.	PROPN
arjefm-1217	252	12	,	,	PUNCT
arjefm-1217	252	13	wu	wu	PROPN
arjefm-1217	252	14	,	,	PUNCT
arjefm-1217	252	15	x.	x.	PROPN
arjefm-1217	252	16	,	,	PUNCT
arjefm-1217	252	17	&	&	CCONJ
arjefm-1217	252	18	ntim	ntim	PROPN
arjefm-1217	252	19	,	,	PUNCT
arjefm-1217	252	20	c.g	c.g	PROPN
arjefm-1217	252	21	.	.	PROPN
arjefm-1217	252	22	(	(	PUNCT
arjefm-1217	252	23	2023	2023	NUM
arjefm-1217	252	24	)	)	PUNCT
arjefm-1217	252	25	.	.	PUNCT
arjefm-1217	253	1	high	high	ADJ
arjefm-1217	253	2	-	-	PUNCT
arjefm-1217	253	3	speed	speed	NOUN
arjefm-1217	253	4	rail	rail	NOUN
arjefm-1217	253	5	network	network	NOUN
arjefm-1217	253	6	and	and	CCONJ
arjefm-1217	253	7	earnings	earning	NOUN
arjefm-1217	253	8	management	management	NOUN
arjefm-1217	253	9	techniquesusage	techniquesusage	NOUN
arjefm-1217	253	10	trade	trade	NOUN
arjefm-1217	253	11	-	-	PUNCT
arjefm-1217	253	12	off	off	NOUN
arjefm-1217	253	13	:	:	PUNCT
arjefm-1217	253	14	the	the	DET
arjefm-1217	253	15	moderating	moderate	VERB
arjefm-1217	253	16	effects	effect	NOUN
arjefm-1217	253	17	of	of	ADP
arjefm-1217	253	18	governance	governance	NOUN
arjefm-1217	253	19	and	and	CCONJ
arjefm-1217	253	20	religion	religion	NOUN
arjefm-1217	253	21	.	.	PUNCT
arjefm-1217	254	1	managerial	managerial	ADJ
arjefm-1217	254	2	auditing	auditing	NOUN
arjefm-1217	254	3	journal	journal	NOUN
arjefm-1217	254	4	,	,	PUNCT
arjefm-1217	254	5	39(1	39(1	NUM
arjefm-1217	254	6	)	)	PUNCT
arjefm-1217	254	7	,	,	PUNCT
arjefm-1217	254	8	26–49	26–49	NUM
arjefm-1217	254	9	.	.	PUNCT
arjefm-1217	255	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	255	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	256	1	american	american	PROPN
arjefm-1217	256	2	research	research	PROPN
arjefm-1217	256	3	journal	journal	PROPN
arjefm-1217	256	4	of	of	ADP
arjefm-1217	256	5	economics	economic	NOUN
arjefm-1217	256	6	,	,	PUNCT
arjefm-1217	256	7	finance	finance	NOUN
arjefm-1217	256	8	and	and	CCONJ
arjefm-1217	256	9	management	management	NOUN
arjefm-1217	256	10	volume	volume	NOUN
arjefm-1217	256	11	13	13	NUM
arjefm-1217	256	12	issue	issue	NOUN
arjefm-1217	256	13	2	2	NUM
arjefm-1217	256	14	,	,	PUNCT
arjefm-1217	256	15	april	april	PROPN
arjefm-1217	256	16	-	-	PUNCT
arjefm-1217	256	17	june	june	PROPN
arjefm-1217	256	18	2025	2025	NUM
arjefm-1217	256	19	issn	issn	PROPN
arjefm-1217	256	20	:	:	PUNCT
arjefm-1217	256	21	2836	2836	NUM
arjefm-1217	256	22	-	-	SYM
arjefm-1217	256	23	9416	9416	NUM
arjefm-1217	256	24	impact	impact	NOUN
arjefm-1217	256	25	factor	factor	NOUN
arjefm-1217	256	26	:	:	PUNCT
arjefm-1217	256	27	6.41	6.41	NUM
arjefm-1217	256	28	journal	journal	NOUN
arjefm-1217	256	29	homepage	homepage	NOUN
arjefm-1217	256	30	:	:	PUNCT
arjefm-1217	256	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	256	32	email	email	NOUN
arjefm-1217	256	33	:	:	PUNCT
arjefm-1217	256	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	256	35	official	official	ADJ
arjefm-1217	256	36	journal	journal	PROPN
arjefm-1217	256	37	of	of	ADP
arjefm-1217	256	38	america	america	PROPN
arjefm-1217	256	39	serial	serial	PROPN
arjefm-1217	256	40	publication	publication	NOUN
arjefm-1217	256	41	american	american	PROPN
arjefm-1217	256	42	research	research	PROPN
arjefm-1217	256	43	journal	journal	PROPN
arjefm-1217	256	44	of	of	ADP
arjefm-1217	256	45	economics	economic	NOUN
arjefm-1217	256	46	,	,	PUNCT
arjefm-1217	256	47	finance	finance	NOUN
arjefm-1217	256	48	and	and	CCONJ
arjefm-1217	256	49	management	management	NOUN
arjefm-1217	256	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	256	51	,	,	PUNCT
arjefm-1217	256	52	email	email	NOUN
arjefm-1217	256	53	:	:	PUNCT
arjefm-1217	256	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	257	1	92	92	NUM
arjefm-1217	258	1	|	|	ADV
arjefm-1217	258	2	p	p	NOUN
arjefm-1217	258	3	a	a	DET
arjefm-1217	258	4	g	g	NOUN
arjefm-1217	258	5	e	e	PROPN
arjefm-1217	258	6	louziri	louziri	PROPN
arjefm-1217	258	7	,	,	PUNCT
arjefm-1217	258	8	r.	r.	PROPN
arjefm-1217	258	9	,	,	PUNCT
arjefm-1217	258	10	&	&	CCONJ
arjefm-1217	258	11	oubal	oubal	PROPN
arjefm-1217	258	12	,	,	PUNCT
arjefm-1217	258	13	k.	k.	PROPN
arjefm-1217	258	14	(	(	PUNCT
arjefm-1217	258	15	2025	2025	NUM
arjefm-1217	258	16	)	)	PUNCT
arjefm-1217	258	17	.	.	PUNCT
arjefm-1217	259	1	characteristics	characteristic	NOUN
arjefm-1217	259	2	of	of	ADP
arjefm-1217	259	3	the	the	DET
arjefm-1217	259	4	chairman	chairman	NOUN
arjefm-1217	259	5	of	of	ADP
arjefm-1217	259	6	the	the	DET
arjefm-1217	259	7	board	board	NOUN
arjefm-1217	259	8	of	of	ADP
arjefm-1217	259	9	directors	director	NOUN
arjefm-1217	259	10	and	and	CCONJ
arjefm-1217	259	11	their	their	PRON
arjefm-1217	259	12	impact	impact	NOUN
arjefm-1217	259	13	on	on	ADP
arjefm-1217	259	14	dividend	dividend	NOUN
arjefm-1217	259	15	payments	payment	NOUN
arjefm-1217	259	16	in	in	ADP
arjefm-1217	259	17	the	the	DET
arjefm-1217	259	18	moroccan	moroccan	PROPN
arjefm-1217	259	19	stock	stock	PROPN
arjefm-1217	259	20	exchange	exchange	PROPN
arjefm-1217	259	21	.	.	PUNCT
arjefm-1217	260	1	journal	journal	NOUN
arjefm-1217	260	2	of	of	ADP
arjefm-1217	260	3	risk	risk	NOUN
arjefm-1217	260	4	and	and	CCONJ
arjefm-1217	260	5	financial	financial	ADJ
arjefm-1217	260	6	management	management	NOUN
arjefm-1217	260	7	,	,	PUNCT
arjefm-1217	260	8	18(2	18(2	NUM
arjefm-1217	260	9	)	)	PUNCT
arjefm-1217	260	10	,	,	PUNCT
arjefm-1217	260	11	70	70	NUM
arjefm-1217	260	12	.	.	PUNCT
arjefm-1217	261	1	magomaa	magomaa	PROPN
arjefm-1217	261	2	,	,	PUNCT
arjefm-1217	261	3	a.	a.	PROPN
arjefm-1217	261	4	,	,	PUNCT
arjefm-1217	261	5	ernest	ernest	PROPN
arjefm-1217	261	6	,	,	PUNCT
arjefm-1217	261	7	e.	e.	PROPN
arjefm-1217	261	8	,	,	PUNCT
arjefm-1217	261	9	&	&	CCONJ
arjefm-1217	261	10	kasheshi	kasheshi	PROPN
arjefm-1217	261	11	,	,	PUNCT
arjefm-1217	261	12	e.	e.	PROPN
arjefm-1217	261	13	,	,	PUNCT
arjefm-1217	261	14	(	(	PUNCT
arjefm-1217	261	15	2024	2024	NUM
arjefm-1217	261	16	)	)	PUNCT
arjefm-1217	261	17	.	.	PUNCT
arjefm-1217	262	1	board	board	NOUN
arjefm-1217	262	2	characteristics	characteristic	NOUN
arjefm-1217	262	3	and	and	CCONJ
arjefm-1217	262	4	financial	financial	ADJ
arjefm-1217	262	5	performance	performance	NOUN
arjefm-1217	262	6	of	of	ADP
arjefm-1217	262	7	banks	bank	NOUN
arjefm-1217	262	8	listed	list	VERB
arjefm-1217	262	9	on	on	ADP
arjefm-1217	262	10	frontier	frontier	NOUN
arjefm-1217	262	11	stock	stock	NOUN
arjefm-1217	262	12	markets	market	NOUN
arjefm-1217	262	13	in	in	ADP
arjefm-1217	262	14	east	east	PROPN
arjefm-1217	262	15	africa	africa	PROPN
arjefm-1217	262	16	.	.	PUNCT
arjefm-1217	263	1	a	a	DET
arjefm-1217	263	2	panel	panel	NOUN
arjefm-1217	263	3	analysis	analysis	NOUN
arjefm-1217	263	4	.	.	PUNCT
arjefm-1217	264	1	cogent	cogent	NOUN
arjefm-1217	264	2	business	business	PROPN
arjefm-1217	264	3	&	&	CCONJ
arjefm-1217	264	4	management	management	PROPN
arjefm-1217	264	5	,	,	PUNCT
arjefm-1217	264	6	11(1	11(1	NUM
arjefm-1217	264	7	)	)	PUNCT
arjefm-1217	264	8	,	,	PUNCT
arjefm-1217	264	9	2400615	2400615	NUM
arjefm-1217	264	10	mititean	mititean	NOUN
arjefm-1217	264	11	,	,	PUNCT
arjefm-1217	264	12	p.	p.	NOUN
arjefm-1217	264	13	(	(	PUNCT
arjefm-1217	264	14	2022	2022	NUM
arjefm-1217	264	15	)	)	PUNCT
arjefm-1217	264	16	.	.	PUNCT
arjefm-1217	264	17	is	be	AUX
arjefm-1217	264	18	the	the	DET
arjefm-1217	264	19	financial	financial	ADJ
arjefm-1217	264	20	performance	performance	NOUN
arjefm-1217	264	21	affected	affect	VERB
arjefm-1217	264	22	by	by	ADP
arjefm-1217	264	23	board	board	NOUN
arjefm-1217	264	24	characteristics	characteristic	NOUN
arjefm-1217	264	25	during	during	ADP
arjefm-1217	264	26	covid-19	covid-19	PROPN
arjefm-1217	264	27	?	?	PUNCT
arjefm-1217	264	28	evidence	evidence	NOUN
arjefm-1217	264	29	from	from	ADP
arjefm-1217	264	30	the	the	DET
arjefm-1217	264	31	energy	energy	NOUN
arjefm-1217	264	32	industry	industry	NOUN
arjefm-1217	264	33	.	.	PUNCT
arjefm-1217	265	1	oradea	oradea	PROPN
arjefm-1217	265	2	journal	journal	PROPN
arjefm-1217	265	3	of	of	ADP
arjefm-1217	265	4	business	business	NOUN
arjefm-1217	265	5	and	and	CCONJ
arjefm-1217	265	6	economics	economic	NOUN
arjefm-1217	265	7	,	,	PUNCT
arjefm-1217	265	8	7(special	7(special	ADJ
arjefm-1217	265	9	issue	issue	NOUN
arjefm-1217	265	10	)	)	PUNCT
arjefm-1217	265	11	,	,	PUNCT
arjefm-1217	265	12	100	100	NUM
arjefm-1217	265	13	-	-	SYM
arjefm-1217	265	14	110	110	NUM
arjefm-1217	265	15	mnif	mnif	NOUN
arjefm-1217	265	16	,	,	PUNCT
arjefm-1217	265	17	y.	y.	PROPN
arjefm-1217	265	18	,	,	PUNCT
arjefm-1217	265	19	&	&	CCONJ
arjefm-1217	265	20	cherif	cherif	PROPN
arjefm-1217	265	21	,	,	PUNCT
arjefm-1217	265	22	i.	i.	PROPN
arjefm-1217	265	23	(	(	PUNCT
arjefm-1217	265	24	2021	2021	NUM
arjefm-1217	265	25	)	)	PUNCT
arjefm-1217	265	26	.	.	PUNCT
arjefm-1217	266	1	female	female	ADJ
arjefm-1217	266	2	board	board	NOUN
arjefm-1217	266	3	directorship	directorship	NOUN
arjefm-1217	266	4	and	and	CCONJ
arjefm-1217	266	5	earnings	earning	NOUN
arjefm-1217	266	6	management	management	NOUN
arjefm-1217	266	7	.	.	PUNCT
arjefm-1217	267	1	pacific	pacific	PROPN
arjefm-1217	267	2	accounting	accounting	PROPN
arjefm-1217	267	3	review	review	PROPN
arjefm-1217	267	4	,	,	PUNCT
arjefm-1217	267	5	33(1	33(1	NUM
arjefm-1217	267	6	)	)	PUNCT
arjefm-1217	267	7	,	,	PUNCT
arjefm-1217	267	8	114–141	114–141	NUM
arjefm-1217	267	9	.	.	PUNCT
arjefm-1217	268	1	naciti	naciti	PROPN
arjefm-1217	268	2	,	,	PUNCT
arjefm-1217	268	3	v.	v.	PROPN
arjefm-1217	268	4	,	,	PUNCT
arjefm-1217	268	5	&	&	CCONJ
arjefm-1217	268	6	giovanna	giovanna	PROPN
arjefm-1217	268	7	,	,	PUNCT
arjefm-1217	268	8	c.	c.	PROPN
arjefm-1217	268	9	(	(	PUNCT
arjefm-1217	268	10	2022	2022	NUM
arjefm-1217	268	11	)	)	PUNCT
arjefm-1217	268	12	.	.	PUNCT
arjefm-1217	269	1	effectiveness	effectiveness	NOUN
arjefm-1217	269	2	of	of	ADP
arjefm-1217	269	3	business	business	NOUN
arjefm-1217	269	4	practices	practice	NOUN
arjefm-1217	269	5	related	relate	VERB
arjefm-1217	269	6	to	to	ADP
arjefm-1217	269	7	climate	climate	NOUN
arjefm-1217	269	8	change	change	NOUN
arjefm-1217	269	9	as	as	ADP
arjefm-1217	269	10	a	a	DET
arjefm-1217	269	11	driver	driver	NOUN
arjefm-1217	269	12	for	for	ADP
arjefm-1217	269	13	improving	improve	VERB
arjefm-1217	269	14	environmental	environmental	ADJ
arjefm-1217	269	15	performance	performance	NOUN
arjefm-1217	269	16	.	.	PUNCT
arjefm-1217	270	1	american	american	ADJ
arjefm-1217	270	2	journal	journal	PROPN
arjefm-1217	270	3	of	of	ADP
arjefm-1217	270	4	applied	apply	VERB
arjefm-1217	270	5	sciences	science	NOUN
arjefm-1217	270	6	,	,	PUNCT
arjefm-1217	270	7	19	19	NUM
arjefm-1217	270	8	,	,	PUNCT
arjefm-1217	270	9	21	21	NUM
arjefm-1217	270	10	-	-	SYM
arjefm-1217	270	11	33	33	NUM
arjefm-1217	270	12	.	.	PUNCT
arjefm-1217	271	1	nguyen	nguyen	NOUN
arjefm-1217	271	2	,	,	PUNCT
arjefm-1217	271	3	s.l	s.l	PROPN
arjefm-1217	271	4	.	.	PROPN
arjefm-1217	271	5	,	,	PUNCT
arjefm-1217	271	6	pham	pham	PROPN
arjefm-1217	271	7	,	,	PUNCT
arjefm-1217	271	8	c.d	c.d	PROPN
arjefm-1217	271	9	.	.	PROPN
arjefm-1217	271	10	,	,	PUNCT
arjefm-1217	271	11	truong	truong	PROPN
arjefm-1217	271	12	,	,	PUNCT
arjefm-1217	271	13	t.v	t.v	PROPN
arjefm-1217	271	14	.	.	PROPN
arjefm-1217	271	15	,	,	PUNCT
arjefm-1217	271	16	phi	phi	NOUN
arjefm-1217	271	17	,	,	PUNCT
arjefm-1217	271	18	t.v	t.v	PROPN
arjefm-1217	271	19	.	.	PROPN
arjefm-1217	271	20	,	,	PUNCT
arjefm-1217	271	21	le	le	PROPN
arjefm-1217	271	22	,	,	PUNCT
arjefm-1217	271	23	l.t	l.t	PROPN
arjefm-1217	271	24	.	.	PROPN
arjefm-1217	271	25	,	,	PUNCT
arjefm-1217	271	26	&	&	CCONJ
arjefm-1217	271	27	vu	vu	PROPN
arjefm-1217	271	28	,	,	PUNCT
arjefm-1217	271	29	t.t	t.t	PROPN
arjefm-1217	271	30	.	.	PROPN
arjefm-1217	271	31	(	(	PUNCT
arjefm-1217	271	32	2023	2023	NUM
arjefm-1217	271	33	)	)	PUNCT
arjefm-1217	271	34	.	.	PUNCT
arjefm-1217	272	1	relationship	relationship	NOUN
arjefm-1217	272	2	between	between	ADP
arjefm-1217	272	3	capital	capital	NOUN
arjefm-1217	272	4	structure	structure	NOUN
arjefm-1217	272	5	and	and	CCONJ
arjefm-1217	272	6	firm	firm	ADJ
arjefm-1217	272	7	profitability	profitability	NOUN
arjefm-1217	272	8	:	:	PUNCT
arjefm-1217	272	9	evidence	evidence	NOUN
arjefm-1217	272	10	from	from	ADP
arjefm-1217	272	11	vietnamese	vietnamese	ADJ
arjefm-1217	272	12	listed	list	VERB
arjefm-1217	272	13	companies	company	NOUN
arjefm-1217	272	14	.	.	PUNCT
arjefm-1217	273	1	international	international	ADJ
arjefm-1217	273	2	journal	journal	PROPN
arjefm-1217	273	3	of	of	ADP
arjefm-1217	273	4	financial	financial	ADJ
arjefm-1217	273	5	studies	study	NOUN
arjefm-1217	273	6	,	,	PUNCT
arjefm-1217	273	7	11(6	11(6	NUM
arjefm-1217	273	8	)	)	PUNCT
arjefm-1217	273	9	,	,	PUNCT
arjefm-1217	273	10	45	45	NUM
arjefm-1217	273	11	.	.	PUNCT
arjefm-1217	274	1	ogbulafor	ogbulafor	PROPN
arjefm-1217	274	2	,	,	PUNCT
arjefm-1217	274	3	l.	l.	PROPN
arjefm-1217	274	4	,	,	PUNCT
arjefm-1217	274	5	alpheaus	alpheaus	PROPN
arjefm-1217	274	6	,	,	PUNCT
arjefm-1217	274	7	o.e	o.e	PROPN
arjefm-1217	274	8	.	.	PROPN
arjefm-1217	274	9	,	,	PUNCT
arjefm-1217	274	10	&	&	CCONJ
arjefm-1217	274	11	azubuike	azubuike	PROPN
arjefm-1217	274	12	,	,	PUNCT
arjefm-1217	274	13	j.u	j.u	PROPN
arjefm-1217	274	14	.	.	PROPN
arjefm-1217	274	15	(	(	PUNCT
arjefm-1217	274	16	2025	2025	NUM
arjefm-1217	274	17	)	)	PUNCT
arjefm-1217	274	18	.	.	PUNCT
arjefm-1217	275	1	effect	effect	NOUN
arjefm-1217	275	2	of	of	ADP
arjefm-1217	275	3	board	board	NOUN
arjefm-1217	275	4	characteristics	characteristic	NOUN
arjefm-1217	275	5	on	on	ADP
arjefm-1217	275	6	the	the	DET
arjefm-1217	275	7	financial	financial	ADJ
arjefm-1217	275	8	performance	performance	NOUN
arjefm-1217	275	9	of	of	ADP
arjefm-1217	275	10	listed	list	VERB
arjefm-1217	275	11	deposit	deposit	NOUN
arjefm-1217	275	12	money	money	NOUN
arjefm-1217	275	13	banks	bank	NOUN
arjefm-1217	275	14	in	in	ADP
arjefm-1217	275	15	nigeria	nigeria	PROPN
arjefm-1217	275	16	.	.	PUNCT
arjefm-1217	276	1	alvan	alvan	PROPN
arjefm-1217	276	2	journal	journal	PROPN
arjefm-1217	276	3	of	of	ADP
arjefm-1217	276	4	social	social	ADJ
arjefm-1217	276	5	sciences	science	NOUN
arjefm-1217	276	6	(	(	PUNCT
arjefm-1217	276	7	ajss	ajss	NOUN
arjefm-1217	276	8	)	)	PUNCT
arjefm-1217	276	9	.	.	PUNCT
arjefm-1217	277	1	faculty	faculty	NOUN
arjefm-1217	277	2	of	of	ADP
arjefm-1217	277	3	social	social	ADJ
arjefm-1217	277	4	and	and	CCONJ
arjefm-1217	277	5	management	management	NOUN
arjefm-1217	277	6	sciences	sciences	PROPN
arjefm-1217	277	7	alvan	alvan	PROPN
arjefm-1217	277	8	ikoku	ikoku	PROPN
arjefm-1217	277	9	federal	federal	PROPN
arjefm-1217	277	10	university	university	PROPN
arjefm-1217	277	11	of	of	ADP
arjefm-1217	277	12	education	education	PROPN
arjefm-1217	277	13	,	,	PUNCT
arjefm-1217	277	14	owerri	owerri	PROPN
arjefm-1217	277	15	,	,	PUNCT
arjefm-1217	277	16	2(1	2(1	NUM
arjefm-1217	277	17	)	)	PUNCT
arjefm-1217	277	18	,	,	PUNCT
arjefm-1217	277	19	1	1	NUM
arjefm-1217	277	20	-	-	SYM
arjefm-1217	277	21	22	22	NUM
arjefm-1217	277	22	.	.	PUNCT
arjefm-1217	278	1	ogunmodede	ogunmodede	PROPN
arjefm-1217	278	2	,	,	PUNCT
arjefm-1217	278	3	e.o	e.o	PROPN
arjefm-1217	278	4	.	.	PROPN
arjefm-1217	278	5	,	,	PUNCT
arjefm-1217	278	6	ibukun	ibukun	NOUN
arjefm-1217	278	7	-	-	PUNCT
arjefm-1217	278	8	falayi	falayi	VERB
arjefm-1217	278	9	,	,	PUNCT
arjefm-1217	278	10	o.r	o.r	PROPN
arjefm-1217	278	11	.	.	PROPN
arjefm-1217	278	12	,	,	PUNCT
arjefm-1217	278	13	&	&	CCONJ
arjefm-1217	278	14	alake	alake	PROPN
arjefm-1217	278	15	,	,	PUNCT
arjefm-1217	278	16	s.f	s.f	PROPN
arjefm-1217	278	17	.	.	PROPN
arjefm-1217	279	1	(	(	PUNCT
arjefm-1217	279	2	2024	2024	NUM
arjefm-1217	279	3	)	)	PUNCT
arjefm-1217	279	4	.	.	PUNCT
arjefm-1217	280	1	firms	firm	NOUN
arjefm-1217	280	2	attributes	attribute	VERB
arjefm-1217	280	3	and	and	CCONJ
arjefm-1217	280	4	sustainability	sustainability	NOUN
arjefm-1217	280	5	disclosures	disclosure	NOUN
arjefm-1217	280	6	a	a	DET
arjefm-1217	280	7	study	study	NOUN
arjefm-1217	280	8	of	of	ADP
arjefm-1217	280	9	less	less	ADV
arjefm-1217	280	10	sensitive	sensitive	ADJ
arjefm-1217	280	11	environmental	environmental	ADJ
arjefm-1217	280	12	sector	sector	NOUN
arjefm-1217	280	13	in	in	ADP
arjefm-1217	280	14	nigeria	nigeria	PROPN
arjefm-1217	280	15	.	.	PUNCT
arjefm-1217	281	1	european	european	PROPN
arjefm-1217	281	2	journal	journal	PROPN
arjefm-1217	281	3	of	of	ADP
arjefm-1217	281	4	accounting	accounting	NOUN
arjefm-1217	281	5	,	,	PUNCT
arjefm-1217	281	6	auditing	auditing	NOUN
arjefm-1217	281	7	and	and	CCONJ
arjefm-1217	281	8	finance	finance	NOUN
arjefm-1217	281	9	research	research	NOUN
arjefm-1217	281	10	,	,	PUNCT
arjefm-1217	281	11	12(6	12(6	NUM
arjefm-1217	281	12	)	)	PUNCT
arjefm-1217	281	13	,	,	PUNCT
arjefm-1217	281	14	17	17	NUM
arjefm-1217	281	15	-	-	SYM
arjefm-1217	281	16	31	31	NUM
arjefm-1217	281	17	.	.	PUNCT
arjefm-1217	282	1	okafor	okafor	PROPN
arjefm-1217	282	2	,	,	PUNCT
arjefm-1217	282	3	t.g	t.g	PROPN
arjefm-1217	282	4	.	.	PROPN
arjefm-1217	282	5	(	(	PUNCT
arjefm-1217	282	6	2018	2018	NUM
arjefm-1217	282	7	)	)	PUNCT
arjefm-1217	282	8	.	.	PUNCT
arjefm-1217	283	1	environmental	environmental	ADJ
arjefm-1217	283	2	costs	cost	NOUN
arjefm-1217	283	3	accounting	account	VERB
arjefm-1217	283	4	and	and	CCONJ
arjefm-1217	283	5	reporting	report	VERB
arjefm-1217	283	6	on	on	ADP
arjefm-1217	283	7	firm	firm	ADJ
arjefm-1217	283	8	financial	financial	ADJ
arjefm-1217	283	9	performance	performance	NOUN
arjefm-1217	283	10	:	:	PUNCT
arjefm-1217	283	11	a	a	DET
arjefm-1217	283	12	survey	survey	NOUN
arjefm-1217	283	13	of	of	ADP
arjefm-1217	283	14	quoted	quote	VERB
arjefm-1217	283	15	nigerian	nigerian	ADJ
arjefm-1217	283	16	oil	oil	NOUN
arjefm-1217	283	17	companies	company	NOUN
arjefm-1217	283	18	.	.	PUNCT
arjefm-1217	284	1	international	international	ADJ
arjefm-1217	284	2	journal	journal	PROPN
arjefm-1217	284	3	of	of	ADP
arjefm-1217	284	4	finance	finance	NOUN
arjefm-1217	284	5	and	and	CCONJ
arjefm-1217	284	6	accounting	accounting	NOUN
arjefm-1217	284	7	,	,	PUNCT
arjefm-1217	284	8	7(1	7(1	NUM
arjefm-1217	284	9	)	)	PUNCT
arjefm-1217	284	10	,	,	PUNCT
arjefm-1217	284	11	1	1	NUM
arjefm-1217	284	12	-	-	SYM
arjefm-1217	284	13	6	6	NUM
arjefm-1217	284	14	.	.	PUNCT
arjefm-1217	285	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	285	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1217	286	1	american	american	PROPN
arjefm-1217	286	2	research	research	PROPN
arjefm-1217	286	3	journal	journal	PROPN
arjefm-1217	286	4	of	of	ADP
arjefm-1217	286	5	economics	economic	NOUN
arjefm-1217	286	6	,	,	PUNCT
arjefm-1217	286	7	finance	finance	NOUN
arjefm-1217	286	8	and	and	CCONJ
arjefm-1217	286	9	management	management	NOUN
arjefm-1217	286	10	volume	volume	NOUN
arjefm-1217	286	11	13	13	NUM
arjefm-1217	286	12	issue	issue	NOUN
arjefm-1217	286	13	2	2	NUM
arjefm-1217	286	14	,	,	PUNCT
arjefm-1217	286	15	april	april	PROPN
arjefm-1217	286	16	-	-	PUNCT
arjefm-1217	286	17	june	june	PROPN
arjefm-1217	286	18	2025	2025	NUM
arjefm-1217	286	19	issn	issn	PROPN
arjefm-1217	286	20	:	:	PUNCT
arjefm-1217	286	21	2836	2836	NUM
arjefm-1217	286	22	-	-	SYM
arjefm-1217	286	23	9416	9416	NUM
arjefm-1217	286	24	impact	impact	NOUN
arjefm-1217	286	25	factor	factor	NOUN
arjefm-1217	286	26	:	:	PUNCT
arjefm-1217	286	27	6.41	6.41	NUM
arjefm-1217	286	28	journal	journal	NOUN
arjefm-1217	286	29	homepage	homepage	NOUN
arjefm-1217	286	30	:	:	PUNCT
arjefm-1217	286	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1217	286	32	email	email	NOUN
arjefm-1217	286	33	:	:	PUNCT
arjefm-1217	286	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1217	286	35	official	official	ADJ
arjefm-1217	286	36	journal	journal	PROPN
arjefm-1217	286	37	of	of	ADP
arjefm-1217	286	38	america	america	PROPN
arjefm-1217	286	39	serial	serial	PROPN
arjefm-1217	286	40	publication	publication	NOUN
arjefm-1217	286	41	american	american	PROPN
arjefm-1217	286	42	research	research	PROPN
arjefm-1217	286	43	journal	journal	PROPN
arjefm-1217	286	44	of	of	ADP
arjefm-1217	286	45	economics	economic	NOUN
arjefm-1217	286	46	,	,	PUNCT
arjefm-1217	286	47	finance	finance	NOUN
arjefm-1217	286	48	and	and	CCONJ
arjefm-1217	286	49	management	management	NOUN
arjefm-1217	286	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1217	286	51	,	,	PUNCT
arjefm-1217	286	52	email	email	NOUN
arjefm-1217	286	53	:	:	PUNCT
arjefm-1217	287	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1217	287	2	93	93	NUM
arjefm-1217	288	1	|	|	ADV
arjefm-1217	288	2	p	p	X
arjefm-1217	288	3	a	a	DET
arjefm-1217	288	4	g	g	NOUN
arjefm-1217	288	5	e	e	PROPN
arjefm-1217	288	6	okoye	okoye	PROPN
arjefm-1217	288	7	,	,	PUNCT
arjefm-1217	288	8	n.c	n.c	PROPN
arjefm-1217	288	9	.	.	PROPN
arjefm-1217	288	10	,	,	PUNCT
arjefm-1217	288	11	oranefofor	oranefofor	PROPN
arjefm-1217	288	12	p.c	p.c	PROPN
arjefm-1217	288	13	.	.	PROPN
arjefm-1217	288	14	,	,	PUNCT
arjefm-1217	288	15	&	&	CCONJ
arjefm-1217	288	16	agu	agu	PROPN
arjefm-1217	288	17	,	,	PUNCT
arjefm-1217	288	18	s.i	s.i	PROPN
arjefm-1217	288	19	.	.	PROPN
arjefm-1217	288	20	(	(	PUNCT
arjefm-1217	288	21	2024	2024	NUM
arjefm-1217	288	22	)	)	PUNCT
arjefm-1217	288	23	.	.	PUNCT
arjefm-1217	289	1	empirical	empirical	ADJ
arjefm-1217	289	2	study	study	NOUN
arjefm-1217	289	3	of	of	ADP
arjefm-1217	289	4	the	the	DET
arjefm-1217	289	5	effect	effect	NOUN
arjefm-1217	289	6	of	of	ADP
arjefm-1217	289	7	sustainability	sustainability	NOUN
arjefm-1217	289	8	accounting	accounting	NOUN
arjefm-1217	289	9	disclosures	disclosure	NOUN
arjefm-1217	289	10	on	on	ADP
arjefm-1217	289	11	financial	financial	ADJ
arjefm-1217	289	12	performance	performance	NOUN
arjefm-1217	289	13	of	of	ADP
arjefm-1217	289	14	brewery	brewery	NOUN
arjefm-1217	289	15	firms	firm	NOUN
arjefm-1217	289	16	in	in	ADP
arjefm-1217	289	17	nigeria	nigeria	PROPN
arjefm-1217	289	18	:	:	PUNCT
arjefm-1217	289	19	evidence	evidence	NOUN
arjefm-1217	289	20	from	from	ADP
arjefm-1217	289	21	nigerian	nigerian	PROPN
arjefm-1217	289	22	breweries	breweries	PROPN
arjefm-1217	289	23	plc	plc	PROPN
arjefm-1217	289	24	.	.	PUNCT
arjefm-1217	290	1	european	european	PROPN
arjefm-1217	290	2	journal	journal	PROPN
arjefm-1217	290	3	of	of	ADP
arjefm-1217	290	4	accounting	accounting	NOUN
arjefm-1217	290	5	,	,	PUNCT
arjefm-1217	290	6	auditing	auditing	NOUN
arjefm-1217	290	7	and	and	CCONJ
arjefm-1217	290	8	finance	finance	NOUN
arjefm-1217	290	9	research	research	NOUN
arjefm-1217	290	10	,	,	PUNCT
arjefm-1217	290	11	12(4	12(4	NUM
arjefm-1217	290	12	)	)	PUNCT
arjefm-1217	290	13	,	,	PUNCT
arjefm-1217	290	14	109	109	NUM
arjefm-1217	290	15	-	-	SYM
arjefm-1217	290	16	123	123	NUM
arjefm-1217	290	17	.	.	PUNCT
arjefm-1217	291	1	onyali	onyali	PROPN
arjefm-1217	291	2	,	,	PUNCT
arjefm-1217	291	3	c.i	c.i	PROPN
arjefm-1217	291	4	.	.	PROPN
arjefm-1217	291	5	,	,	PUNCT
arjefm-1217	291	6	&	&	CCONJ
arjefm-1217	291	7	okerekeoti	okerekeoti	PROPN
arjefm-1217	291	8	,	,	PUNCT
arjefm-1217	291	9	c.	c.	PROPN
arjefm-1217	291	10	u.	u.	PROPN
arjefm-1217	291	11	(	(	PUNCT
arjefm-1217	291	12	2018	2018	NUM
arjefm-1217	291	13	)	)	PUNCT
arjefm-1217	291	14	board	board	NOUN
arjefm-1217	291	15	heterogeneity	heterogeneity	NOUN
arjefm-1217	291	16	and	and	CCONJ
arjefm-1217	291	17	corporate	corporate	ADJ
arjefm-1217	291	18	performance	performance	NOUN
arjefm-1217	291	19	of	of	ADP
arjefm-1217	291	20	firms	firm	NOUN
arjefm-1217	291	21	in	in	ADP
arjefm-1217	291	22	nigeria	nigeria	PROPN
arjefm-1217	291	23	.	.	PUNCT
arjefm-1217	292	1	international	international	ADJ
arjefm-1217	292	2	journal	journal	PROPN
arjefm-1217	292	3	of	of	ADP
arjefm-1217	292	4	academic	academic	ADJ
arjefm-1217	292	5	research	research	NOUN
arjefm-1217	292	6	in	in	ADP
arjefm-1217	292	7	accounting	accounting	NOUN
arjefm-1217	292	8	,	,	PUNCT
arjefm-1217	292	9	finance	finance	NOUN
arjefm-1217	292	10	and	and	CCONJ
arjefm-1217	292	11	management	management	NOUN
arjefm-1217	292	12	sciences	science	NOUN
arjefm-1217	292	13	,	,	PUNCT
arjefm-1217	292	14	8(3	8(3	NUM
arjefm-1217	292	15	)	)	PUNCT
arjefm-1217	292	16	,	,	PUNCT
arjefm-1217	292	17	101	101	NUM
arjefm-1217	292	18	-	-	SYM
arjefm-1217	292	19	115	115	NUM
arjefm-1217	292	20	.	.	PUNCT
arjefm-1217	293	1	pereira	pereira	PROPN
arjefm-1217	293	2	,	,	PUNCT
arjefm-1217	293	3	c.	c.	PROPN
arjefm-1217	293	4	,	,	PUNCT
arjefm-1217	293	5	monteiro	monteiro	PROPN
arjefm-1217	293	6	,	,	PUNCT
arjefm-1217	293	7	a.	a.	PROPN
arjefm-1217	293	8	,	,	PUNCT
arjefm-1217	293	9	silva	silva	PROPN
arjefm-1217	293	10	,	,	PUNCT
arjefm-1217	293	11	d.	d.	PROPN
arjefm-1217	293	12	,	,	PUNCT
arjefm-1217	293	13	&	&	CCONJ
arjefm-1217	293	14	lima	lima	PROPN
arjefm-1217	293	15	,	,	PUNCT
arjefm-1217	293	16	a.	a.	NOUN
arjefm-1217	293	17	(	(	PUNCT
arjefm-1217	293	18	2023	2023	NUM
arjefm-1217	293	19	)	)	PUNCT
arjefm-1217	293	20	.	.	PUNCT
arjefm-1217	294	1	do	do	AUX
arjefm-1217	294	2	the	the	DET
arjefm-1217	294	3	levels	level	NOUN
arjefm-1217	294	4	of	of	ADP
arjefm-1217	294	5	environmental	environmental	ADJ
arjefm-1217	294	6	sustainability	sustainability	NOUN
arjefm-1217	294	7	disclosure	disclosure	NOUN
arjefm-1217	294	8	and	and	CCONJ
arjefm-1217	294	9	indebtness	indebtness	NOUN
arjefm-1217	294	10	affect	affect	VERB
arjefm-1217	294	11	the	the	DET
arjefm-1217	294	12	quality	quality	NOUN
arjefm-1217	294	13	of	of	ADP
arjefm-1217	294	14	earnings	earning	NOUN
arjefm-1217	294	15	?	?	PUNCT
arjefm-1217	295	1	sustainability	sustainability	NOUN
arjefm-1217	295	2	,	,	PUNCT
arjefm-1217	295	3	15	15	NUM
arjefm-1217	295	4	,	,	PUNCT
arjefm-1217	295	5	2871	2871	NUM
arjefm-1217	295	6	.	.	PUNCT
arjefm-1217	296	1	raza	raza	PROPN
arjefm-1217	296	2	,	,	PUNCT
arjefm-1217	296	3	m.	m.	NOUN
arjefm-1217	296	4	m.	m.	NOUN
arjefm-1217	296	5	,	,	PUNCT
arjefm-1217	296	6	tahir	tahir	PROPN
arjefm-1217	296	7	,	,	PUNCT
arjefm-1217	296	8	s.	s.	PROPN
arjefm-1217	296	9	h.	h.	PROPN
arjefm-1217	296	10	,	,	PUNCT
arjefm-1217	296	11	raza	raza	PROPN
arjefm-1217	296	12	,	,	PUNCT
arjefm-1217	296	13	h.	h.	PROPN
arjefm-1217	296	14	,	,	PUNCT
arjefm-1217	296	15	ali	ali	PROPN
arjefm-1217	296	16	,	,	PUNCT
arjefm-1217	296	17	a.	a.	PROPN
arjefm-1217	296	18	f.	f.	PROPN
arjefm-1217	296	19	,	,	PUNCT
arjefm-1217	296	20	&	&	CCONJ
arjefm-1217	296	21	alvi	alvi	PROPN
arjefm-1217	296	22	,	,	PUNCT
arjefm-1217	296	23	a.	a.	PROPN
arjefm-1217	296	24	r.	r.	PROPN
arjefm-1217	296	25	(	(	PUNCT
arjefm-1217	296	26	2023	2023	NUM
arjefm-1217	296	27	)	)	PUNCT
arjefm-1217	296	28	.	.	PUNCT
arjefm-1217	297	1	board	board	NOUN
arjefm-1217	297	2	characteristics	characteristic	NOUN
arjefm-1217	297	3	and	and	CCONJ
arjefm-1217	297	4	firm	firm	ADJ
arjefm-1217	297	5	performance	performance	NOUN
arjefm-1217	297	6	:	:	PUNCT
arjefm-1217	297	7	a	a	DET
arjefm-1217	297	8	configurational	configurational	ADJ
arjefm-1217	297	9	analysis	analysis	NOUN
arjefm-1217	297	10	.	.	PUNCT
arjefm-1217	298	1	jisr	jisr	PROPN
arjefm-1217	298	2	management	management	NOUN
arjefm-1217	298	3	and	and	CCONJ
arjefm-1217	298	4	social	social	ADJ
arjefm-1217	298	5	sciences	sciences	PROPN
arjefm-1217	298	6	&	&	CCONJ
arjefm-1217	298	7	economics	economic	NOUN
arjefm-1217	298	8	,	,	PUNCT
arjefm-1217	298	9	21	21	NUM
arjefm-1217	298	10	(	(	PUNCT
arjefm-1217	298	11	1	1	NUM
arjefm-1217	298	12	)	)	PUNCT
arjefm-1217	298	13	,	,	PUNCT
arjefm-1217	298	14	69	69	NUM
arjefm-1217	298	15	-	-	SYM
arjefm-1217	298	16	91	91	NUM
arjefm-1217	298	17	.	.	PUNCT
arjefm-1217	299	1	shah	shah	PROPN
arjefm-1217	299	2	,	,	PUNCT
arjefm-1217	299	3	a.a	a.a	PROPN
arjefm-1217	299	4	.	.	PROPN
arjefm-1217	299	5	,	,	PUNCT
arjefm-1217	299	6	ahmed	ahmed	PROPN
arjefm-1217	299	7	,	,	PUNCT
arjefm-1217	299	8	w.	w.	PROPN
arjefm-1217	299	9	,	,	PUNCT
arjefm-1217	299	10	iqbal	iqbal	PROPN
arjefm-1217	299	11	,	,	PUNCT
arjefm-1217	299	12	m	m	PROPN
arjefm-1217	299	13	..	..	PUNCT
arjefm-1217	299	14	&	&	CCONJ
arjefm-1217	299	15	abid	abid	PROPN
arjefm-1217	299	16	,	,	PUNCT
arjefm-1217	299	17	m.a	m.a	PROPN
arjefm-1217	299	18	.	.	PROPN
arjefm-1217	299	19	(	(	PUNCT
arjefm-1217	299	20	2022	2022	NUM
arjefm-1217	299	21	)	)	PUNCT
arjefm-1217	299	22	.	.	PUNCT
arjefm-1217	300	1	impact	impact	NOUN
arjefm-1217	300	2	of	of	ADP
arjefm-1217	300	3	attributes	attribute	NOUN
arjefm-1217	300	4	of	of	ADP
arjefm-1217	300	5	audit	audit	NOUN
arjefm-1217	300	6	committee	committee	NOUN
arjefm-1217	300	7	on	on	ADP
arjefm-1217	300	8	productivity	productivity	NOUN
arjefm-1217	300	9	of	of	ADP
arjefm-1217	300	10	intellectual	intellectual	ADJ
arjefm-1217	300	11	capital	capital	NOUN
arjefm-1217	300	12	(	(	PUNCT
arjefm-1217	300	13	empirical	empirical	ADJ
arjefm-1217	300	14	evidence	evidence	NOUN
arjefm-1217	300	15	rom	rom	PROPN
arjefm-1217	300	16	pakistan	pakistan	PROPN
arjefm-1217	300	17	)	)	PUNCT
arjefm-1217	300	18	.	.	PUNCT
arjefm-1217	301	1	review	review	NOUN
arjefm-1217	301	2	of	of	ADP
arjefm-1217	301	3	applied	apply	VERB
arjefm-1217	301	4	management	management	NOUN
arjefm-1217	301	5	and	and	CCONJ
arjefm-1217	301	6	social	social	ADJ
arjefm-1217	301	7	sciences	science	NOUN
arjefm-1217	301	8	,	,	PUNCT
arjefm-1217	301	9	5(4	5(4	NUM
arjefm-1217	301	10	)	)	PUNCT
arjefm-1217	301	11	,	,	PUNCT
arjefm-1217	301	12	557	557	NUM
arjefm-1217	301	13	-	-	SYM
arjefm-1217	301	14	572	572	NUM
arjefm-1217	301	15	.	.	PUNCT
arjefm-1217	301	16	somathilake	somathilake	PROPN
arjefm-1217	301	17	,	,	PUNCT
arjefm-1217	301	18	h.	h.	PROPN
arjefm-1217	301	19	(	(	PUNCT
arjefm-1217	301	20	2018	2018	NUM
arjefm-1217	301	21	)	)	PUNCT
arjefm-1217	301	22	.	.	PUNCT
arjefm-1217	302	1	effect	effect	NOUN
arjefm-1217	302	2	of	of	ADP
arjefm-1217	302	3	board	board	NOUN
arjefm-1217	302	4	characteristic	characteristic	ADJ
arjefm-1217	302	5	on	on	ADP
arjefm-1217	302	6	firm	firm	ADJ
arjefm-1217	302	7	financial	financial	ADJ
arjefm-1217	302	8	performance	performance	NOUN
arjefm-1217	302	9	.	.	PUNCT
arjefm-1217	303	1	global	global	ADJ
arjefm-1217	303	2	scientific	scientific	ADJ
arjefm-1217	303	3	journal	journal	NOUN
arjefm-1217	303	4	,	,	PUNCT
arjefm-1217	303	5	6(5	6(5	NUM
arjefm-1217	303	6	)	)	PUNCT
arjefm-1217	303	7	,	,	PUNCT
arjefm-1217	303	8	117	117	NUM
arjefm-1217	303	9	-	-	SYM
arjefm-1217	303	10	127	127	NUM
arjefm-1217	303	11	.	.	PUNCT
arjefm-1217	304	1	thuy	thuy	PROPN
arjefm-1217	304	2	,	,	PUNCT
arjefm-1217	304	3	c.	c.	PROPN
arjefm-1217	304	4	t.	t.	PROPN
arjefm-1217	304	5	(	(	PUNCT
arjefm-1217	304	6	2020	2020	NUM
arjefm-1217	304	7	)	)	PUNCT
arjefm-1217	304	8	.	.	PUNCT
arjefm-1217	305	1	the	the	DET
arjefm-1217	305	2	impact	impact	NOUN
arjefm-1217	305	3	of	of	ADP
arjefm-1217	305	4	board	board	NOUN
arjefm-1217	305	5	characteristics	characteristic	NOUN
arjefm-1217	305	6	on	on	ADP
arjefm-1217	305	7	financial	financial	ADJ
arjefm-1217	305	8	performance	performance	NOUN
arjefm-1217	305	9	of	of	ADP
arjefm-1217	305	10	joint	joint	ADJ
arjefm-1217	305	11	stock	stock	NOUN
arjefm-1217	305	12	companies	company	NOUN
arjefm-1217	305	13	listed	list	VERB
arjefm-1217	305	14	on	on	ADP
arjefm-1217	305	15	vietnam	vietnam	PROPN
arjefm-1217	305	16	stock	stock	NOUN
arjefm-1217	305	17	market	market	NOUN
arjefm-1217	305	18	.	.	PUNCT
arjefm-1217	306	1	asian	asian	ADJ
arjefm-1217	306	2	journal	journal	PROPN
arjefm-1217	306	3	of	of	ADP
arjefm-1217	306	4	economic	economic	ADJ
arjefm-1217	306	5	and	and	CCONJ
arjefm-1217	306	6	business	business	NOUN
arjefm-1217	306	7	research	research	NOUN
arjefm-1217	306	8	,	,	PUNCT
arjefm-1217	306	9	31(3	31(3	NUM
arjefm-1217	306	10	)	)	PUNCT
arjefm-1217	306	11	,	,	PUNCT
arjefm-1217	306	12	43	43	NUM
arjefm-1217	306	13	-	-	SYM
arjefm-1217	306	14	60	60	NUM
arjefm-1217	306	15	.	.	PUNCT
arjefm-1217	307	1	world	world	PROPN
arjefm-1217	307	2	bank	bank	PROPN
arjefm-1217	307	3	.	.	PUNCT
arjefm-1217	308	1	(	(	PUNCT
arjefm-1217	308	2	2019	2019	NUM
arjefm-1217	308	3	)	)	PUNCT
arjefm-1217	308	4	.	.	PUNCT
arjefm-1217	309	1	the	the	DET
arjefm-1217	309	2	world	world	PROPN
arjefm-1217	309	3	bank	bank	PROPN
arjefm-1217	309	4	’s	’s	PART
arjefm-1217	309	5	approach	approach	NOUN
arjefm-1217	309	6	to	to	PART
arjefm-1217	309	7	grievance	grievance	VERB
arjefm-1217	309	8	redress	redress	NOUN
arjefm-1217	309	9	in	in	ADP
arjefm-1217	309	10	projects	project	NOUN
arjefm-1217	309	11	.	.	PUNCT
arjefm-1217	310	1	world	world	PROPN
arjefm-1217	310	2	bank	bank	PROPN
arjefm-1217	310	3	,	,	PUNCT
arjefm-1217	310	4	washington	washington	PROPN
arjefm-1217	310	5	,	,	PUNCT
arjefm-1217	310	6	dc	dc	PROPN
arjefm-1217	311	1	.	.	PUNCT
arjefm-1217	311	2	zalata	zalata	PROPN
arjefm-1217	311	3	,	,	PUNCT
arjefm-1217	311	4	a.m.	a.m.	ADV
arjefm-1217	311	5	,	,	PUNCT
arjefm-1217	311	6	ntim	ntim	NOUN
arjefm-1217	311	7	,	,	PUNCT
arjefm-1217	311	8	c.g	c.g	PROPN
arjefm-1217	311	9	.	.	PROPN
arjefm-1217	311	10	,	,	PUNCT
arjefm-1217	311	11	choudhry	choudhry	NOUN
arjefm-1217	311	12	,	,	PUNCT
arjefm-1217	311	13	t.	t.	PROPN
arjefm-1217	311	14	,	,	PUNCT
arjefm-1217	311	15	hassanein	hassanein	PROPN
arjefm-1217	311	16	,	,	PUNCT
arjefm-1217	311	17	a.	a.	NOUN
arjefm-1217	311	18	,	,	PUNCT
arjefm-1217	311	19	&	&	CCONJ
arjefm-1217	311	20	elzahar	elzahar	PROPN
arjefm-1217	311	21	,	,	PUNCT
arjefm-1217	311	22	h.	h.	PROPN
arjefm-1217	311	23	(	(	PUNCT
arjefm-1217	311	24	2019	2019	NUM
arjefm-1217	311	25	)	)	PUNCT
arjefm-1217	311	26	.	.	PUNCT
arjefm-1217	312	1	female	female	ADJ
arjefm-1217	312	2	directors	director	NOUN
arjefm-1217	312	3	and	and	CCONJ
arjefm-1217	312	4	managerial	managerial	ADJ
arjefm-1217	312	5	opportunism	opportunism	NOUN
arjefm-1217	312	6	:	:	PUNCT
arjefm-1217	312	7	monitoring	monitoring	NOUN
arjefm-1217	312	8	versus	versus	ADP
arjefm-1217	312	9	advisory	advisory	ADJ
arjefm-1217	312	10	female	female	ADJ
arjefm-1217	312	11	directors	director	NOUN
arjefm-1217	312	12	.	.	PUNCT
arjefm-1217	313	1	the	the	DET
arjefm-1217	313	2	leadership	leadership	NOUN
arjefm-1217	313	3	quarterly	quarterly	ADV
arjefm-1217	313	4	,	,	PUNCT
arjefm-1217	313	5	30(5	30(5	NUM
arjefm-1217	313	6	)	)	PUNCT
arjefm-1217	313	7	,	,	PUNCT
arjefm-1217	313	8	101309	101309	NUM
arjefm-1217	313	9	.	.	PUNCT
arjefm-1217	314	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1217	314	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X